Internal Service Funds,r
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/NTERNAL .. SERV/CE .FUNDS
..... ..::..
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INTERNA! SERVICE FUNDS
Internal Service Funds are used to account for the financing of goods or services
provided by one department to other departments of the City, on a cost
reimbursement basis. The Internal Service Funds were restated for the 1993-94
Budget for comparison purposes only.
The following Internal Service Funds were established for the 199495 Budget:
• City Manager
• Accounting and Finance
• Public Works Administration "'
• Fleet Maintenance
Internal Service Funds are allocated to other departments based on the services
provided to the departments. The Internal Service Funds are allocated as follows:
City Manger -City Manager and Deputy City Manager salaries and
expenses are allocated based on a study of time spent In various
departments. The Administrative Assistant salary and expenses and
Employee Assistance Program are allocated to departments based on
the number of employees in each department. The receptionist salary
and expenses are allocated based on telephone coverage for
departments.
Accounting & Finance -Cashiers and Utility Billing personnel and the
related supply, postage and computer expenses are allocated evenly
to the Water, Sewer and Sanitation Funds. The Finance Director and -
Assistant Finance Director are allocated based on a study of time
spent in supervision and performing accounting functions. The
Accounts Payabie/Payroil Clerk is allocated based on number of -
checks written for each department. The Purchasing Agent and
related expenses is allocated based on number of purchase orders
issued for each department. -'
Public Works Administration -Public Works Director ,Assistant
Director ,Clerks and related departmental expenses are allocated to
various departments based on a study of time spent in Streets and
Roads, Water, Sewer, Sanitation and Fleet Maintenance.
Fleet Maintenance -Fleet maintenance costs are allocated to
departments based on a summary of work order repairs for each
department for one year.
96
CITY OF ATLANTIC BEACH
... INTERNAL SERVICE FUNDS
COMOINED SUMMARYOF REVENUES AND EXPENDTURES
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1991-82
RCVCM IFC 1992-97 1993-94 199495 DECREASE
Charyes kx Services 6:17.391 713.621 1.059.615 1233A51 173.836
TOTAL REVENUES 837,991 719.821 1.959,815 1233,451 179.838
TOTAL RESOURCES 637.391 713.621 1.059.815 1233,451 173.838
Ffcpcunm mcc
City Manager
103295
111,935
247,281
25!,736
7,175
Fkunee 6 /~m9ng 255,250 995,soz 969.950 u2,115 62,165
Pub9c Wales AdmWstratbn 171,115 159,367 275,997 320,291 M,951
Fleet Makdenar~ee 107.731 136.817 147.067 218.309 69.242
TOTAL EXPENDITURES 837.391 713.621 1.059,815 1233.451 173.836
accnt tarx a~ t nrertnu•
Persmal Servces ~ 651278
621,988
812,609
867,862
55257
Opendkq E~aues 79.838 82,179 240.654 273.889 99,295
Cepltel ONley 12.475 7.051 8.952 91.700 85.948
TOTAL 897.991 719.621 1.059.815 1239.451 _ 179.838
AUTHORIZED POSRIONS
1983/1894 18
94/1995
M~89~
CYy Menage
1
1
DepUy pry Manager (Moved Ftan Geneal Govenanad and lXPdy Funds) 1
Ai~istn3tWe Assistant 1 1
Ranplkxdst (Moved From General Cwomnad) ~ 1
a Fkience
FY~ar~oa Dkedor ~ 1 1
Assbtard Fk~enoe Okeaor 1 1
Puniutskq Aged 1 1
Ul9Ny B®aq Swervfsar 1 1
Uteuy kea+dMg Clerk 1 1
Aa~anb Peyabie Clerk 1 1
Head CastJer t 1
CacHas 2 2
Parl4kro Cashier 1
Caryuter Opaata' (New Pa;kion) ~tS 1
Works MmWsn~bn
Pudic Wake Dkada 1 1
Asslsfanl Pudk: Works Dkecta 1 1
AdmWstndive Assistant 1 1
Clerks 2 2
5 5
Makdenance
Med~anks 4 1
.97
DEPARTMENT DESCRIPTION and H1GNLIGHTS
,. .
DEPARTMENT: ' r;;:+Si~~ C17Y.MANAGER =•_i ai'.
DESCRIPTION: The City Manager Department's budget reflects the operating funds needed
for the City Manager to: IJ assist the City Commission in developing allter-
native policy and program proposals; 2f provide adnunistrative guidance
to management staff in implementing Commission policies and programs;
and, 3) to establish a leadership role in the community.
MAJOR ACCOMPLISHMENTS:
FSCAL YEAR 1993.94
o Developed quality management program (called Value-0riented Management!
for Department Managers.
o Interviewed and hired new departmenf managers comprising 40% of total
number.
o Served on three State committees (Florida City, County Management Asso-
ciationl; Board Member for University of North Florida Center for Local
Government, as well as local groups, e.g., Beaches Senior Citizen Advi-
sory Board.
GOALS and OBJECTNES:
FISCAL YEAR 1994 - 95
o Establish and administer 6 sessions with all city employees regarding the
Citizen as a Customer.
o Conduct Goal Setting session with Mayor and City Commission.
o Overseebidding ofall basic City ongoing contracts.
o Direct further refinement of the budgefary process into more of a
programoriented system.
WORKLOAD INDICATORS fY'94
Number of Meetin s Attended 490
Number of Citizen Contacts/Ca!!s 795
Number of Pieces of Corres ondence Written 121
98
CITY OF ATLANTIC BEACH
DtVIS10NAL EXPENDITURES
INTERNAISERVICEFUNO
CITY MANAGER
REVISED
ACTUAL ,ACTUAL BUDGET BUDGET WCREASE
1991-92 1992-83 1993-90 199495 OECRE/lSE
P R ONAI S RVI S•
WAGES
Saleiles and Wapes
OvaAxne
Special Pay
SUB-TOTAL
SENEFTTS
FICA '
Pensbn
Flaekh Nsurance
waxer a unaRpoy c«aP
SU&TOTAL
Total WAGES
and 6EriEFrrs
Piofesskxud Servk:es
„9. Audpxp
Cefdiadual Serviees
Ttavd, Traln4q
Corm~uJcatbn
PoataBa
Ul~lles
Refdak, Leases
kisuranee
Repeh, tl4akdenerce
PMlirq, Pubislyp
Advertlakq, t~omdbn
Olha Qrta~t Che~pes
OIRCa Supplies
Operatkq Supptkas
Books.Sub,~
kdamal Servke puvpea
ToW Operalkg E~eroes
cAPITAI. OLfT! eY~
Land
kigrwema~fa
Eft
Consindlan h Pmpess
Total Capital Outlay
DFBT~C RVI~F-
Interest .
Olber .
Trial Debt Servke '
TRANSFERS'-
To
To
Wrer
Totai Trarofers
DMSION TOTA1 S,
73,160 78,303 160,000 165,000 5,000
456 241 1,300 1,400 100
_ 8,260 9.000 4.500 1.500
73,616 81,804 164,300 170,900 6,600
5,698 6,111 12,607 13,073 466
9,186 9,140 14,139 17,545 9,40E
6,869 7,145 7,980 7,800 420
214 93s t.txa toaE
2985 22.732 95,126 99.118 1.292
85,581 104,536 199,426 210,918 10,892
8,400 8,500 100
400 2.000 1.600
5,047 5,043 8.500 8,880 180
480 soo 2,sso 2,550
63 128 2.570 1.935 (1,215)
95 175 9,175 9,000
1,475 600 ~ ('975)
938 918 6,120 1,000 (4,120)
134 219 8,050 1,000 (5.050)
676 711 9.700 9.750
11.895 U,928 3,033
~ ~ 8,738 8,954 46,835 43,418 (3,117)
978 M5 1,000 1,000
978 445 1,OOD 1.000
103.295 111.935 2472E1 251.738 7A75
99 ;
DEPARTMENT DESCRIPTION and HIGHLIGHTS
DEPARTMENT: /ICCOt1NTiN@~~fNANCE
DESCRIPTION: The Accounting & Finance Department's budget renects the operating funds
needed to support and administer the (rnancia! aNairs of the Crty, )ncluding
City investments, budget preparation, financial )nfom~ation generation,
utility billing and related customer questions and complaints, payroll,
purchas)ng, vendor payables, and data processing.
MAJOR ACCOMPI.ISHMEMS:
FSCAL YEAR 1993 - 94
o Reorganized Accounting Department to more appropriately align funcGbns.
o Implemented use of handheld meter reading devices.
o Providedmonthfy financial statements to managementand the Commission.
o Restated budget to conform to external auditor recommendations.
o Implemented intemaf accounting controls.
GOALS and OBJECTNES:
FISCAL YEAR 1994 - 95
o Increase level of customer service provided to citizens.
o Provide reliable and timely financial infom~a6on to the City Commission
and management staff.
o Fully uG/~ze the City's computer system and available software.
o Establish a professional Accounting & Finance Department.
WORKLOADlNDICATORS FY'94
UG7" Bi71s Generated (Annual) 78 000
Delin vent Notices Generated (Annual) 14 400
final Bills Processed (Annual() 3 500
Accounts Pa able Checks Processed (Annual) 12000
Purchase Orders Processed IAnnual) 3000
Pa roll Checks Processed (Annually 1 700
100
CITY OF ATLANTIC BEACH
ONISIONAL E%PENORURES
BdTERNAL SERVICE FUND
ACCOUNTING ANO FINANCE
REVISED
acnltil acTUaL BuocEr BuocET a4cREtisE
P R O Ala RVI S• 19912 '1992-93 199384 199495 DECREASE
WAGES
SakaWs and Wapes 174,496 205,573 237,1!1 251,915 21,771
Ovalkne 10,956 4,995 6,000 10,000 1,000
Special Pay _ 8,154 7.677 _ 8,265 6,579 2.6667
SUB-TOTAL 197,610 218,045 217,109 270,491 23,085
BEI4EFfTS
FICA 15,252 16,180 19,156 20,700 1,64!
Pension 16,416 15,744 25,171 24,168 (685)
HeaN k~surarae 10,213 12,941 16,804 21,508 1,704
Worker 3 Unenpby Cony 670 952 1.447 1.515 82
SUB-TOTAL 42411 45.817 62,576 _ 68,221 5.615
TdaIWAGES
and BENEFITS 236,021 267,862 309,985 978,715 26,730
OP ATINO EXP Na -a-
Profesabna Servkos
Au4AYq
Ate
1,695
~ 21,500
10,000
(11,500)
.
CadraaualServkes
2.891 .
1,235
9,195
3,600
105
Trava, TrafrJrq 616 836 650 7,500 6,950
CCommmudcalon 9,000 9,000
~~ ~
UUtiUes
Rerdats
lanes 22,000 22,000
,
k~suance
Rapeks, Mahlaranco
7,923
23,810
21,500
22,900
1.100
Put 4,17! 4,926 13,450 13,000 (450)
08arCurorKClwpes 62 1.000 -
(1.000)
OfOoe SuppBes 2,541 2,276 9,200 3.000 (100)
OperWinpSrppies 760 2,805 2,900 R9W)
Books. S~6, 4WrrbasMpa
k~femal Servloa Charpas 328 628 920
. 1.000
ToW OperaOip Eayenses 18,638 '97,863 , -' 76,615 82,000 15,985
CAPITAL OUTLAY•
land
~
~ 910 2,9ao R9oo)
EQulprtrart 591 9,667 150 11.400 10,950
Camtrudbn h Progress
Taal G~ amy
DEBT SERVICE' 591 x977 9,950 11,4ao 6,oso
.Prkrdpd
kderest
08rer
Tdal Oeht Servk:e
..
.
TRANSFERS'
To
To
Olher
Tolal Tn4nsfers
~MSION TOT/ 1 S' 255,250 905,502 989,850 ~M2.115 52,165
~1p1 • .
DEPARTMENT DESCRIPTION and N1GHLIGHTS
DEPARTMENT: t.':~~fi' l3T'IC~WQR~CS~AD~4flNtS7ftA770tV}=
DESCRIPTION: The Public Works Administration Department's budget reflects the
operating funds needed fo support: Il the administrative demands of the
Public Works division; 21 customer complaints related to Public Works
functions; and, 31 the monitoring of conswction projects.
MAJOR ACCOMPUSHMEMS:
FISCAL YEAR 1993 - 94
o Expanded and improved Complaint Management System. .
o
o Completed initial training on compufergenerated wodc orders.
Improved employees'awarenessofsafety.
o Improved inventory control
GOALS artd OBJECTIVES:
f1SCAL YFAR 1994 -95
o Increase response time to citizen complaints.
o Generate work orders on the computer.
o Increase proficiency in software program usage.
WORKLOAD INDICA70RS FY'94
Com faints Handled 300
102
CITY OF ATLANTIC BEACH
DMSIONAL EXPENDITURES
INTERNAL SERVICE FUND
PUBLIC WORKS ADMINISTRATION
ACTUAL
,ACTUAL. REVISED
BUDGET
BUDGET
INCREASE
ERSO Al SERVICES 1991A2 `1992.99 199384 1994-05 DECREASE
[
P
WAGES
Seierbs and Wages 97,857 101,718 137,798 U8,100 8,604
Ovedyna 1,974 2,241 3,000 1,000 (2,000)
Spedd PeY 1,520 2,812 2.696 2.700 4
SUB-TOTAL 101,351 108,801 U3,192 150,100 8,608
BENEFrrs
FlCA 7,742 8,171 10,748 11,482 734
Fbnsbn 8,388 7,718 12,369 13,205 838
Fioalth yissiranoe 4,011 5,341 8,330 9,500 1,170
Wotlca d Unanpby Camp 2.613 7.511 8214 9.000 788 '
SU&TOTAL 22.751 28,739 39.681 43.187 9,528
Total WAGES
and BENEFITS 124,105 135,540 193,153 193,287 10,131
Ftdessbnel Servkes 34
.
Aomutyq, Au6Wq
Cordrachrel Savkas 8,987 5,292 4,529 10,000 5,471
Travel, Tratr~4g 1,785 1,880 2,500 2.500
cona~xatca9on 2,940 4,as 6.000 6,000
t ~ 14.esr 5.903 ' 1zooo 1z,ooo
Leases 3,762 159 is i ~
~
1 19.986 2,04
4
Repays, McMtamnoe 2,021 2,839 4,870 5,600 730
Ftytyq, pt6bhyp 610 8 1,500 500 (1.000)
Ofhet gnat Cttaryas 251 500 1,000 b00
08ke Supplies 2~ 1,705 2,538 2,500 (38)
OpaaOnp Suppies 2,984 1,081 1,650 5,000 9,350
Books, Sub. Menttaaltps ~ .838 ..661 . . ~ 1,000 1.000
ktemal Serdce l ~ 34.114 .. 50.816 1802
Tatd Operalyq E>~atses ~ 38,918 27,621 92,184 .118,704 24,520
C PIT l O lTi AVc
Land •
800 800
Other yrgrovanxts
Equlpnat
8,092
204
9,500
9,500
CarWnicilon h Piopren
Told Capital Outlay 8,092 204 10,300 10,300
P~Y~dpel
Nterest
Other
Talal Oebt Savke
TRANSfERSS
To
To
Other
Trial Trawlers
DNISION TOTALS' ~~ _ 159.387 X97 320.291 _ ~~ ' '41.954
103
DEPARTMENT DESCRIPT/ON and HIGHLIGHTS
DEPARTMENT.' ,. ..,..
;";":FlEETdNAI(1fTEtVAIVCEr:
DESCRIPTION: The laeet Maintenance Department's budget reflects the operating funds
needed to support the maintenance of alJ City vehicles and equipment for
the efficient operation of daily duties.
MAIOR ACCOMPLfSNMENTS:
FlSCAL YEAR 2993-94
o Increased expertise and extent of irtfiouse repairs.
o Enhanced inventory conbo/through canshuctron of secure cabinets.
o increased the level of maintenance on all public buildings.
GA4LS and OBJECTIVES:
flSCAL YEAR I994 -95
o
o Monitor fleet maintenance via use of the computer.
Increase the number and degree of rnfiouse repairs.
o Replace necessary equipment to conform to DEP guidelines.
o Continue to enhance the appearance of pubic facilities.
WORKLOAD INDICATORS FY ~4
Number of Work Orders Per Month fAvera e) 220
104
CITY OF ATLANTIC BEACH
DmsIONAL E~wENOrruREs
INTERNAL SERVICE
FLEET MAINTENANCE
REVtsED
ACTUAL ACTUAL BUDGET DUDGET WCREASE
PERSONAL &ERVIGES 199182 ~ 199283 199384 1994.95 DECREASE
[
WAGES
Salerbs and Wages 69,132 80.504 85.878 88.880 3,204
OverOme 2,716 8,098 2,000 5,000 9,000
Spedel Pey 9250 2.159 _ 2.999 9.000 1
SUB-TOTAL 75,098 92,059 80,875 88,880 8205
BENEFITS
FICA 6,877 7,100 8,937 7,800 8G!
Pernbn 8,024 8,712 9,133 8,077 (1,178)
Hee1h Ngtaanoe 8,717 7,085 7,388 7,930 512
WorketdUnempbyComp 1.855 SA91 5.921 4.815 H,008)
SUB-TOTAL 20.473 28.391 _ 29,379 28.682 p17)
Total WAGES
and BENEFRS 95,571 120,450 120,054 125,542 b,488
OPERATIN . EXP NS c'
Professknel Services
•
Travel, TtaktJrq 195 1,000 500 (500)
CammrsJcation
Postage 81 81 100 100
lATilles
Leases
1,~0
1,891
2.500 .
2,000
(500)
~.~~ 2,956 tA51 9.500 7.000 (500)
AdvedleYp, Promotbn
Otlier Curterd Ctrer9es
Ollfoe Su
pBes
185
850
600
(350)
p
OperatYp SuppYes 4,149 10,151 17,070 15,687 (1,403)
Books. Sub, MartiberatJps 78
ktemd Servke Cluvpes .
Total Operatirq E~ernes 9,344 17,839 25,020 21,767 (3,251)
CAPITAL OLITI AY•
land
Buidr
s
g
Ofher4nprovertteras 69,000 x,000
2.818 2,128 1,993 (1,99;1)
Cor h
Total CepNet OuBay
DEBT SERVIGE~ 2,816 2,428 1,993 x,000 67,007
Interest
OOret
Total Debt Servka
TRAN~EERy;
To
To
OMer
Tatal 7rensfers
DIVISION TOTALS] 107.731 ~81s 117,087 ~ 218.309 ~ 69.242
105