Fort Walton Beach — Fiscal Year 2021-22 Adopted Budget

FORT WALTON BEACH, FLORIDA www.fwb.org (850) 833-9500 FY 2021-22 ADOPTED BUDGET  City of Fort Walton Beach, Florida 107 Miracle Strip Parkway SW, Fort Walton Beach, FL 32548 www.fwb.org PHONE DIRECTORY Mayor and City Council 833-9509 Fire Services (emergencies 911) City Manager 833-9504 Administration 833-9565 Public Information 833-9504 Recreation & Cultural Services Administrative Services Cemetery (Beal Memorial) 833-9618 Human Resources 833-9507 Auditorium 833-9583 Information Technology 833-9620 Golf Course 833-9664 Police Services (emergencies 911) Heritage Park & Cultural Center 833-9595 Administration 833-9547 Library 833-9590 Dispatch 833-9533 Tennis Center 244-4566 Records 833-9543 Public Works & Utility Services Growth Management Administration 833-9613 Administration 833-9607 Field Office 833-9613 Building & Permitting 833-9605 Garbage Collection 833-9655 Code Enforcement 833-9601 Streets & Stormwater 833-9932 Planning & Zoning 833-9927 Water Operations 833-9630 City Clerk 833-9509 Financial Services Accounting 833-9504 Customer Service (Utility Billing) 833-9500 Purchasing 833-9524 Cover photo by Douglas Rainer Budget Availability Reference copies of the annual budget are available at the City Clerk’s Office and Library. The budget may also be viewed and printed from the City’s website: www.fwb.org.  CITY OF FORT WALTON BEACH, FL 107 Miracle Strip Parkway SW, Fort Walton Beach, FL 32548 850-833-9500 www.fwb.org Table of Contents Page # City Council, Appointed Officers, & Directors ……………………………………………….. 1 Core Values, Vision, Mission, Strategic Plan…………………………………………………… 2 City Manager’s Budget Message ………………………………………………………………. 5 Budget Overview Fund Structure ……………………………………………………………………………….. 12 Budget Basis & Budget Process ……………………………………………………………... 14 Financial Policies …………………………………………………………………………….. 18 Debt Schedules ………………………………………………………………………………. 24 Summary of Estimated Financial Sources & Uses …………………………………………… 28 Executive Budget Summary ……………………………………………………………………. 30 Summary Budget Information Revenue Discussion……………………………………………………………………………. 35 Expenditure Discussion………………………………………………………………………... 41 Personal Services ……….…………………………………………………………………….. 45 Detail Information by Fund GENERAL FUND Fund Highlights ………………………………………………………………………………. 51 Revenues ……………………………………………………………………………………... 52 0100 City Council ……………………………………………………………………………. 56 0200 City Manager …………………………………………………………………………… 58 0300 Human Resources ……….……………………………………………………………... 60 0310 Risk Management ……………………………………………………………………… 62 0320 Information Technology ……………………………………………………………….. 64 0400 City Clerk ………………………………………………………………………………. 66 0500 Financial Services ……………………………………………………………………… 68 0530 Purchasing ……………………………………………………………………………… 70 0800 Police …………………………………………………………………………………… 72 0900 Fire ……………………………………………………………………………………... 76 0910 Fire Emergency Management…………………………………………………………… 80 1000 Recreation Services …………………………………………………………………….. 81 1010 Parks ……………………………………………………………………………………. 84 1040 Golf Club ……………………………………………………………………………….. 86 1045 Golf Grounds …………………………………………………………………………… 88 1060 Library ………………………………………………………………………………….. 90 1070 Museum ………………………………………………………………………………… 92 1080 Cemetery ……………………………………………………………………………….. 94 1200 Growth Management.…………………………………………………………………… 96 1205 Planning & Zoning ……………………………………………………………………... 98 1217 Code Enforcement ……………………………………………………………………… 100 1220 Fleet ……………………………………………………………………………………. 102 1230 Facilities ………………………………………………………………………………... 104 1240 Streets …………………………………………………………………………………... 106 1499 ½ Cent Sales Tax………………………………………………………………………... 108 1500 Non-Departmental ……………………………………………………………………… 109 LAW ENFORCEMENT TRUST FUND ………………………………………………………… 111 LAW ENFORCEMENT TRAINING FUND …………………………………………………….. 114 FLORIDA BUILDING CODE FUND ……………………………………………………………. 2 116  Table of Contents continued Page # COMMUNITY DEVELOPMENT BLOCK GRANT FUND ……………………………………. 120 COMMUNITY REDEVELOPMENT AGENCY FUND Fund Highlights ………………………………………………………………………………. 124 Revenues ……………………………………………………………………………………... 125 2000 CRA ………………….…………………………………………………………………. 126 DEBT SERVICE FUND …………………………………………………………………………. 128 UTILITIES FUND Fund Highlights ………………………………………………………………………………. 130 Revenues ……………………………………………………………………………………... 131 0520 Customer Service ………………………………………………………………………. 132 1300 Utility Services …………………………………………………………………………. 134 1305 GIS……………………………………………………………………………………… 136 1310 Water Operations ………………………………………………………………………. 138 1340 Water Distribution ……………………………………………………………………… 140 1350 Sewer Collection & Treatment …………………………………………………………. 142 1500 Non-Departmental ……………………………………………………………………… 144 SANITATION FUND Fund Highlights ……………………………………………………………………………… . 145 Revenues ……………………………………………………………………………………… 146 1360 Solid Waste ……………………………………………………………………………... 148 1370 Recycling ……………………………………………………………………………….. 150 1500 Non-Departmental ……………………………………………………………………… 152 STORMWATER FUND Fund Highlights ……………………………………………………………………………… 153 Revenues …………………………………………………………………………………….. 154 1380 Stormwater …………………………………………………………………………….. 155 1500 Non-Departmental …………………………………………………………………….. 157 BEAL MEMORIAL CEMETERY PERPETUAL CARE FUND ……………………………….. 158 IT Replacement Program ………………………………………………………………………. 161 Fleet Replacement Program …………………………………………………………………… 172 Capital Improvements Program (CIP) CIP Process ………………………………………………………………………………….. 179 Five-Year Funding Schedule ………………………………………………………………… 182 General Fund Projects ……………………………………………………………………….. 184 Utilities Fund Projects ………………………………………………………………………. 198 Stormwater Fund Projects …………………………………………………………………… 203 Statistical Information History & Profile …………………………………………………………………………….. 206 Neighborhood Information ………………………………………………………………….. 207 Location, Employment ………………………………………………..…………………….. 211 Demographics ……………………………………………………………………………….. 212 Property Taxes ………………………………………………………………………………. 213 Select Fee Schedules ………………………………………………………………………… 214 Five Year Financial Forecasts……………………………………………………………….. 216 Glossary of Terms & Acronyms Glossary of Terms ……………………………………………………………………………. 218 Acronyms …………………………………………………………………………………….. 228 Carryovers: Resolutions, Carry-overs and encumbrances …………………………………………………. 229  CITY OF FORT WALTON BEACH, FL City Council Left to right (standing): David Schmidt, Nic Allegretto, Nathan Kelley, Kirby Locklear, and Travis Smith Left to right (seated): Mike Holmes, Mayor Dick Rynearson, and MG Moran Council members are elected in odd years for four-year staggered terms. City Council meets on the second and fourth Tuesday of each month at 6:00 p.m. in the City Council Chambers located at 107 Miracle Strip Parkway, Fort Walton Beach, Florida. Appointed Officers Department Directors City Manager – Michael D. Beedie, PE Finance – Julio Lacayo, Jr. City Clerk – Kim M. Barnes, MMC Fire Services – Ken Perkins, Chief City Attorney – Hayward Dykes, Jr. Growth Management – Chris Frassetti Human Resources – Tarey Franxman Police Services – Robert Bage, Chief Public Works & Utility Services – Daniel Payne, PE Recreation & Cultural Services – Jeff Peters 1  Core Values Rather than being just words found on the website or located at the top of a letterhead, these core values are the guiding principles by which City Council, Department Directors, and City Staff will conduct themselves, allocate resources, and prioritize goals and objectives. These principles form a non-negotiable code of conduct and will guide our government on who we hire, how we train, and how we reward. These values will define who we are, what we stand for, and influence policies, procedures, and guidelines. Adopted by City Council in May 2011, after a collaborative effort by Department Directors and the City Manager to consolidate employee suggestions, these five core values represent the first milestone in instituting the City’s new Performance Excellence Program. Integrity We will conduct ourselves in an honest, trustworthy, and ethical manner. Accountability We will take full responsibility for our actions, resources, and attitudes. Teamwork We will work together to provide quality services. Customer Service We will be professional, use all available resources, and strive to meet the needs of our customers. Continual Improvement We will promote a culture that seeks to better our organization. Adopted by City Council in September 2011, after a collaborative effort by Department Directors and the City Manager, the updated Vision and Mission for the City are as follows: Vision The City of Fort Walton Beach: a recognized leader in the provision of Community Services. Mission To enhance and protect the Community by providing quality services. 2  Strategic Plan Adopted in May 2021 City Council’s primary responsibility is to shape public policy to achieve the citizens’ desires for the future. As time passes, the complexion of a community, its residents and leaders change, as do the priorities of the community. There is probably no more daunting a task that any community faces than planning for its future and identifying future priorities. The Strategic Plan is a multiyear plan and the budget process determines which parts of the Plan receive resources each year. Each Objective is in line with the City’s Vision, Mission Statement and Core Values. Throughout this document, Strategic Plan Objectives have been tied to expenses, capital improvement projects, and performance measures – look for the icons below Objective #1 – Downtown Master Plan / Around the Mound Implementation In April 2021, City Council allocated up to $1 million as a match to FDOT to begin the PD&E phase of Around the Mound in FY 2021-22; the implementation of the Downtown Master Plan continued in FY 2020-21 with the Infrastructure Master Plan and Library Relocation Study. Objective #2 – Expansion of City Recreation Amenities The demolition of the existing Field Office Complex, the completion of a Phase II Environmental Site Assessment and the design of the Preston Hood Athletic Complex Expansion will be completed in FY 2021-22. Objective #3 – Public Safety For FY 2021-22, one (1) Code Enforcement Officer and a School Safety Officer Program at Okaloosa Academy were added. The design of a new Westside Fire Station will be completed as well as the FWBPD Training Facility & Shooting Range. 3 4 City Manager’s Budget Message October 1, 2021 Honorable Mayor, City Council Members, and Citizens: It is my pleasure to submit the FY 2021-22 municipal budget. The City of Fort Walton Beach budget is designed to meet the highest standards of municipal budgeting. This budget continues the City’s commitment of providing high quality services in a cost-controlled manner, developing an assortment of revenues to fund programs and maintaining prudent cash reserves. This year’s budget process emphasizes sound fiscal management and sustainability to achieve the goals established by citizens, City Council, and staff. The FY 2021-22 budget of $52,861,351 is $3.2M, or 6.63%, more than the adopted FY 2020-21 budget; the increase is primarily due to the inclusion of Capital Improvement Projects in the General Fund, Enterprise Funds (Utilities & Stormwater), and the CRA Fund. The budget is predicated on maintaining the current millage rate of 5.3293 mills; as a result ad valorem revenues will increase by 5.97% citywide. ECONOMIC ENVIRONMENT FY 2020-21 brought about numerous challenges, including reopening from the COVID-19 Pandemic, which required the employees of the City of Fort Walton Beach to rise to the challenge and adapt on-the-fly to continue conducting the business of the City in a professional and safe manner. COVID-19 resulted in a shutdown of the local economy from late March to the end of May in 2020, which negatively affected many of our revenue sources for FY 2020-21. As a result, the projections for State-shared revenues in FY 2020-21 were much lower than normal and capital projects were put on hold due to the uncertainty of revenue sources. Emerging from the COVID-19 Pandemic, City employees adapted quickly and developed alternative service delivery methods to remain available to our customers. As a result, the City is now providing services more efficiently through the adoption of new procedures on how to conduct business while maintaining the highest level of customer service that our constituents have grown accustomed to. As a result of COVID-19, the City of Fort Walton Beach received the following grants from the Federal Government via the CARES Act and American Rescue Plan Act of 2021 in the amounts of $3,792,200 and $3,651,981, respectively, to assist with the response and recovery from the Pandemic. Unemployment in Okaloosa County is 3.7% as compared to 6.9% a year ago. Unemployment in the State of Florida is 5.0% with the National average at 5.8%. The State of Florida revenues have rebounded and are forecast to increase 8.13% year-over-year. These changes show increases in demand for services and consumption of goods. However, the communication services tax revenues have declined in projections over the last few years due to the bundling of taxable wireless services. On a brighter note, the Okaloosa County Property Appraiser anticipates a 5.97%, or $92M, increase in taxable assessed property values for the City, as the real estate market continues its recent boom. City of Fort Walton Beach, FL 5 City Manager’s Budget Message TOP BUDGET ISSUES Current Year – FY 2021-22 Prior Year – FY 2020-21 CIP’s $4,800,000 ▲ Fire Assessment Fee $1,152,767 ▼ Capital Improvements Programs were added Fire Assessment Fee is implemented (1/1/2020) and is throughout the various Funds. designed to offset the costs of Fire Protection Services. Insurance Benefits Insurance Benefits $400,000 ▲ Health insurance premium rates remained flat for Increase of 10.5% in overall rates for health insurance. FY21-22. State-Shared Revenues $222,824 ▲ State-Shared Revenues $620,721 ▼ Have rebounded and show a healthy 8.13% increase A decrease of 39.23% year over year as a result of year-over-year. COVID-19. Property Taxes The City’s 2021 gross taxable property value for operating purposes is $1.637 billion, an increase of $92 million, or 5.97%, from the 2020 final gross taxable property value of $1.544 billion. Property taxes primarily fund General Fund operations. However, property taxes paid by certain residents and businesses located in areas targeted for specific improvements to eliminate blight and improve infrastructure are allocated to the Community Redevelopment Agency (CRA) Fund. 1,800 9 1,600 8 Ad Valorem Taxes (millions) 1,400 7 Taxable Value (millions) 1,200 6 1,000 5 800 4 600 3 400 2 200 1 - - 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 General Fund CRA Fund Tax Revenue Millage Staffing and operational cuts were made in FY 2011-12 and FY 2012-13. In FY 2013-14, the City simply did not have room to “do more with less” and raised the millage rate to 5.7697 mills. As property values continue to rise, the City lowered the millage rate to the rolled-back rate of 5.6395 mills in FY 2019-20 and lowered it to 5.3293 mills in FY 2020-21. The FY 2021-22 proposed budget is predicated on maintaining the current millage rate of 5.3293 mills. The rolled back rate for FY 2021-22 is 5.0844 mills. One mill equals $1 per $1,000 of taxable property value. City of Fort Walton Beach, FL 6 City Manager’s Budget Message Wage Adjustments The Pay & Classification Study was completed and implemented in FY 2019-20. Human Resources and Finance implemented the recommendations of the study for each position minimun and adjusted the compressed salaries for the affected employees. Furthermore, the position reclassifications were adopted within our current position management structure. In the Proposed FY 2021-22 Budget, there is a 3% Cost of Living Adjustment (COLA) effective on October 1, 2021 and a 2.0% Length of Service Adjustment (effective on the employee’s anniversary date) for all general employees. Sworn Police Department employees will receive the 3% COLA on October 1, 2021 and step increases on their anniversary date based on the pay grade and step plan adopted with the Pay & Classification Study. Step increases for Fire Bargaining Union Members will be based on the current pay grade and step plans adopted with the current Collective Bargaining Agreements. The COLA equates to an increase of $456.8K and the Length of Service adjustments will equate to an increase of $138.9K for an overall cost of $595.7K in the budget. Pension Defined Benefit Changes The City is required to maintain its three defined benefit pension plans in a fiscally sound manner. Investment earnings and employee/employer contributions comprise the plans’ income. General employees and police officers currently contribute 5% of wages while firefighters contribute 8% of wages into their respective plans. The City’s annual contribution, as a percent of payroll, is based on actuarially determined contribution levels except for the General Pension Plan which has switched from a percentage to a fixed dollar amount. The actuary determines City contribution requirements using estimated future earnings of members of the plan, as well as other assumptions on investment returns, retirement age, and, among others, expected mortality. Minimum benefits for both the Police and Fire Defined Benefit Plans are mandated by Florida State Statutes 175 and 185. The Police and Fire Plans both meet or exceed these minimum benefit levels. The City’s contribution to the General Employees defined benefit plan is budgeted at $551K, which is a decrease of $472K over the prior year. This plan was closed to new entrants in January 2010. The City’s contribution to the Police Officers plan is budgeted at $1.21M and the contribution to the Firefighters plan is budgeted at $1.39M, which is a combined increase of $222K. Insurance Increases In 2010, the Federal Government passed the Patient Protection and Affordable Care Act. The Act, which mandates, among other things, that employers offer specific medical insurance for any employee working more than thirty (30) hours per week, has had a negative impact on the cost of providing such insurance. This year the insurance premiums rate remained flat which resulted in no increases to the health insurance costs to our employees. The City contributes 100% of the premium for employee coverage in its Standard Insurance Plan and 75% of the employee coverage for those who elect the Premium Insurance Plan. For employees hired before October 1, 2008, the City contributes 75% of all dependent coverage. Employees hired after this date receive a 50% contribution from the City for all dependent coverage. The City issued a Request for Proposals for insurance coverage in FY 2020-21 that resulted in a 0% increase in premiums for FY 2021-22. City of Fort Walton Beach, FL 7 City Manager’s Budget Message Fleet Replacement The City’s Fleet Replacement Program (FRP) is a planning and budgeting tool that identifies the replacement of vehicles with a value greater than $10,000 and a useful life of eight years or more. The replacement criteria provides a mechanism for the systematic evaluation of vehicle utilization and repair/maintenance costs and serves as a guide for efficient and effective replacement. Generally speaking, police patrol vehicles are replaced on an 8-year cycle and the remainder of the fleet on a 10-12 year cycle. Each year as part of the budget process, the fleet is evaluated based on established replacement criteria and a ten-year schedule of replacements is developed depending on a projection of available fiscal resources and the evaluation scoring. Vehicle replacements are funded objectively based on established criteria and funding resources. To maximize the useful life of vehicles and meet service delivery levels, vehicles may be transferred between departments prior to disposal. Prior to replacing a vehicle, an analysis is performed to determine if a less expensive mechanism would meet employee needs at a reduced operating expense to the City or if the vehicle should be removed from the fleet without replacement. According to the economic theory of vehicle replacement, over time vehicle capital costs decline while vehicle operating costs increase. Ideally, vehicles should be replaced around the time that annual operating costs begin to outweigh annual capital costs. Since 2014, the City, working under a future sustainability plan, has funded replacements based on the FRP. Vehicles totaling $745K are scheduled for replacement in FY 2021-22. Detailed information on vehicle replacement can be found in the Fleet Replacement Schedule (reference Table of Contents). OTHER ASSUMPTIONS & CHANGES REVENUES (reference Table of Contents for detail location) 1. Revenues are estimated at conservative levels to guard against unanticipated economic shifts, legislative changes, or collection levels. General government revenues are largely budgeted based on historical collection and growth levels. Ad Valorem and State shared revenues are budgeted based on external estimates received from their respective authorities. Enterprise revenues are based on historical usage and/or number of customers. A new five-year utility rate study, which includes water & sewer, sanitation and stormwater, has been completed. The study determines the required rates to generate sufficient revenue to sustain renewal and replacement reserves and account for debt service requirements and will be updated on an annual basis to account for real-time revenues, expenses, and changes within the enterprise systems. The Proposed FY 2021-22 Budget includes Year 2 of the five-year rate study, which was adopted by City Council on August 11, 2020. The Fire Services Assessment was implemented in January 2020 on the City’s utility bill. For FY 2021-22, the Fire Services Assessment is included on the property tax bill and collected through the Uniform Collection Methodology. Information about the FY 2021-22 Fire Services Assessment was included on the TRIM Notice mailed out to property owners in August 2021. City of Fort Walton Beach, FL 8 City Manager’s Budget Message The State of Florida’s revenue projections for FY 2021-22 are significantly higher than FY 2020- 21 and are a result of reopening and recovery from the COVID-19 Pandemic. 2. Use of Reserves – Appropriations from fund balance (governmental funds) or net assets (enterprise funds) are budgeted as follows: a. General Fund - $1.29M from unassigned Fund Balance. b. Law Enforcement Trust Fund - $9K from fund balance for forfeiture and equipment related expenses. c. Florida Building Code Fund - $146K d. Utilities Fund - $1.92M from unassigned Fund Balance. e. Sanitation Fund - $31K from unassigned Fund Balance. f. Stormwater Fund - $498K from unassigned Fund Balance. EXPENSES (reference Table of Contents for detail location) 1. Wages have been adjusted as previously discussed. 2. Benefits have been adjusted as follows: a. Medical insurance – health insurance premiums remained flat. b. Employee defined benefit pension – as previously discussed, for a total impact of $3.29M. 3. Computer replacements are budgeted at a total cost of $99K; reference the Table of Contents for deatil location of the FY 2021-22 IT replacement schedule, which details each replacement. 4. The following vehicle and equipment replacements and capital outlay items are budgeted at a total cost of $745K. Reference the Table of Contents for the FY 2021-22 vehicle replacement schedule location. a. General Fund – 5 Police Patrol Cars; 2 Trucks/SUVs; library books; preliminary planning and design of a new City Hall Complex; ADA accessible playground equipment, leveling tee boxes, and roof replacement at Fire Station #7. b. Florida Building Code Fund – 1 Truck. c. Utilities Fund – 2 Trucks. d. Sanitation Fund – 1 Knuckle Boom; 1 Containor/Weld. 5. The following capital improvement projects (CIPs) are budgeted at a total cost of $4.8M. Please reference the Table of Contents for location of more detailed information for CIPs. a. General Fund – street resurfacing, pedestrian and intersection improvements, FWB Recreation Center Expansion design, Liza Jackson Park design, FWB Golf Club irrigation replacement, street lighting upgrade on Eglin Parkway (U.S. Highway 98, Ferry Road-City limits only), sidewalk improvements, design of Westside Fire Station, design of FWBPD shooting range & training facility, Lewis Turner area traffic analysis. b. Community Redevelopment Agency Fund – Landing Improvements, Downtown parking lot improvements, install wayfinding in West Waterfront (Beal Parkway & Uptown Districts), design of new Museum building. City of Fort Walton Beach, FL 9 City Manager’s Budget Message c. Utilities Fund – Freedom Beacon 12-inch Water Main & 6-inch Force Main, Sewer Line Rehabilitation, Water Meter Replacements, Lift Station #22 Replacement. d. Stormwater Fund – Stormwater Improvements (Cecelia Drive NW to Oakland Circle NW from Memorial Parkway NW); Design of Regional Stormwater Management Facilities in the Mar Walt Drive Area and CTP Area e. Beal Memorial Cemetery Fund – Construction of New Cemetery Office Building, development of new cemetery plots. 6. Certain capital improvement projects, grants, and/or purchases that were authorized, budgeted, and appropriated by City Council in a prior fiscal year but are incomplete as of September 30th are carried forward into the new fiscal year. These special projects and purchase order encumbrances are identified in the budget resolution at the end of the document. ACKNOWLEDGEMENTS Preparation of this budget would not have been possible without the resiliency and dedication of the Finance Department Staff, including Julio Lacayo, Jr., Finance Director, and Carol Godwin, Budget Analyst. I would like to express my appreciation to all Department Directors and staff who assisted and contributed to the preparation of this budget. I would also like to thank the Mayor and City Council for their commitment to conducting the financial operations of the City of Fort Walton Beach in a responsible and progressive manner. Sincerely, Michael D. Beedie City Manager City of Fort Walton Beach, FL 10 City Manager’s Budget Message GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Fort Walton Beach Florida For the Fiscal Year Beginning October 01, 2020 Executive Director City of Fort Walton Beach, FL 11 Budget Overview The fundamental purpose of the City’s budget is to link what City Council wants to accomplish for the community with the resources necessary to do so. As such, the budget offers more than just financial elements – it presents an overview of the City's overall operations. This document is intended to provide City Council and our citizens with a plan addressing financial, operational, and policy issues. The budget serves as a: Policy Document – The budget presents financial policies, addresses Strategic Plan The City’s Business is SERVICE goals, and identifies the short and long-term We are committed to providing quality service to impact programs, services, and capital our community in ways that are responsive and improvements will have on the City’s caring by working together to serve our residents. operations and finances. We believe that the success of our organization depends upon the teamwork, mutual trust, and honesty Financial Plan – The budget outlines the achieved through our commitment to the following financial structure and operational changes Core Values: required for financial stability, including the  Integrity: we will conduct ourselves in an honest, capital improvements program and debt trustworthy, and ethical manner. management information.  Accountability: we will take full responsibility for our actions, resources, and attitudes. Operations Guide – The budget provides direction to departments by identifying the  Teamwork: we will work together to provide quality services. relationships between organizational units and  Customer Service: we will be professional, use programs, identifying the workforce and all available resources, and strive to meet the needs historical data on operations, identifying the of our customers. impact of capital spending, and establishing  Continual Improvement: we will promote a measurable performance goals and objectives culture that seeks to better our organization. for managers to evaluate the effectiveness of their organization. Communication Device – The budget is presented in a format that is easily understood using charts and graphs, icons, statistical information, and narrative descriptions. The budget is a financial operational plan estimating expenditure for a given period and the proposed means to finance those objectives. The State of Florida requires municipalities to prepare a balanced budget, whereby enough resources must be identified to fund programs and services. The fiscal year for all Florida cities begins October 1st and ends September 30th. The sheer volume and complexity of information can make the budget an imposing document. The reader should always keep in mind that this document answers two core questions: “Where is the City of Fort Walton Beach’s money coming from?” and “How will that money be used?” FUND STRUCTURE An important concept in governmental accounting and budgeting is the division of the budget into categories called funds. Funds are separate fiscal accounting entities. Budgeting and accounting for revenues and expenditures in this manner is called fund accounting. Fund accounting allows a government to budget and account for revenues and expenditures restricted by law or policy. Governments may use any number of individual funds in their financial reporting; however, generally accepted accounting principles (GAAP) require all these individual funds to be aggregated into specified fund types. Any fund constituting 10% or more of the appropriated budget is considered a “major” fund. City of Fort Walton Beach, FL 12 There are basically three groups of funds in governmental accounting:  Governmental Funds – account for activities supported by taxes, grants, and similar resources and include most governmental functions; fund types include general, special revenue, capital projects, debt service, and permanent.  Proprietary Funds – account for activities like those often found in the private sector; fund types include enterprise and internal service funds.  Fiduciary Funds – account for assets not available to support the government’s programs that are held in a trustee or agent capacity; fund types include private-purpose trust, pension and other employee benefit trust, investment trust, and agency funds. General Fund – Accounts for all financial resources not accounted for in other funds (e.g. human resources, finance, police, fire, recreation, code enforcement, streets). Special Revenue Funds – Accounts for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes.  Law Enforcement Trust Fund – grants, forfeitures  Law Enforcement Training Fund – traffic fines  Florida Building Code Fund – building permit & inspection fees  Community Development Block Grant – entitlement grant  Community Redevelopment Agency – tax increment financing (i.e. ad valorem taxes)  Beal Memorial Cemetery Perpetual Fund – lot, crypt, and niche sales Debt Service Fund – Accounts for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Capital Projects Fund – Accounts for financial resources to be used for the acquisition or construction of major capital facilities, thereby more accurately accounting for a variety of one- time facility improvements and construction projects. Enterprise Funds – Account for operations that are financed and operated in a manner similar to a private business – where the intent of the governing body is that the cost (expenses, including depreciation) of providing the services to the public on a continuing basis be financed and recovered primarily through user charges. Related capital projects are accounted for in the individual enterprise funds.  Utilities Fund – water, sewer, reclaimed water  Sanitation Fund – solid waste, recycling, yard waste  Stormwater – stormwater A department may have multiple divisions or be financed by multiple funds. The chart below illustrates the relationship between the City’s fund financial structure (e.g. accounting) and the City’s departments (e.g. operations). City of Fort Walton Beach, FL 13  Accounting Law Law Department/ General Enf. Enf. FBC CDBG CRA Utilities Sanitation Stormwater Division Trust Train City Council √ City Manager √ Information Tech √ General Human Resources √ Gov’t Risk Management √ City Clerk √ $7.2M Finance √ Purchasing √ Fleet √ Facilities √ Public Safety Police √ √ √ √ $13.4M Fire √ Recreation √ Recreation Parks/ROW √ Services Golf Club √ Operations $7M Library √ Museum √ Cemetery √ Growth Growth Mgmt √ √ √ Management Planning/Zoning √ Bldg Insp/Permits √ $3.8M Code Enforcement √ Fleet √ Facilities √ Streets √ Public Customer Services √ Works & Utility Services √ Utility Services Water Operations √ Water Distribution √ $19.8M Sewer Operations √ Sewer Collection √ Sanitation √ Stormwater √ DEPARTMENT & DIVISION INFORMATION A Department is a major administrative segment of the City that indicates overall management responsibility for an operation or a group of related operations within a functional area (e.g. Police Department, Recreation & Cultural Services Department). The smallest organizational unit budgeted is a Division. Each division indicates responsibility for one functional area (e.g. Library Division within Recreation & Cultural Services Department). When divisions are combined, a department is formed. In order to provide City Council and citizens with a well-rounded presentation of each department, the following elements are presented in the annual budget: organizational chart, revenues & expenditures, mission, description, goals & objectives, and accomplishments. The performance metrics reflect an operational plan and demonstrate how dollars and cents are translated into tangible returns for the citizens. BUDGET BASIS Annual appropriated budgets are adopted by resolution for all governmental and proprietary funds. The City is not legally required to budget for proprietary or fiduciary funds and those budgets are not included in the City’s audited financial statements. The basis of accounting used for purposes of financial reporting in accordance with generally accepted accounting principles (GAAP) is not City of Fort Walton Beach, FL 14 the same basis used in preparing the budget document. All funds are budgeted on a cash basis. In GAAP financial statements, however, governmental funds use the modified accrual basis of accounting and proprietary funds use the accrual basis of accounting. During the year, the City’s accounting system is maintained on the same basis as the adopted budget, which enables department budgets to be easily monitored through the accounting system. The major difference between the budget and GAAP for governmental funds is that certain expenditures (e.g. compensated absences and depreciation) are not recognized for budgetary purposes but are recorded in the accounting system at year-end. For enterprise funds, the difference between this budget and GAAP is that debt principal payments and capital outlay (i.e. fixed assets) are budgeted as expenditures for budgetary purposes, but depreciation and compensated absences are shown on the financial statements. Staff believes this provides a better day-to-day financial plan. However, all activity is recorded in the accounting system at year-end in accordance with GAAP. BUDGET PROCESS This budget continues the City’s commitment of using planning processes and citizen input as blueprints for providing services and programs for the betterment of the community. Planning Processes Frequency Description Budget Impact Comprehensive Long Range Plan - Provides direction to guide Budget expenditures (e.g. Plan developed in and control development and Capital Improvements Plan) 1990, updated in redevelopment, as required must be concurrent with the 2000 & 2011. per Florida Statute Chapter Comprehensive Plan. 163. Vision Plan Long Range Plan - Defines the broad, idealistic Outlines the general allocation developed in values that citizens cherish of resources to achieve the 1994, updated in and desire for their desired service levels and 2004 & 2011. community and creates quality of life. shared commitments among citizens, City Council, and staff. Strategic Plan Mid-to-Short Translates the Vision Plan Allows for the reallocation of Range Plan – first into current and future resources due to changing held in 2004 and priorities based on priorities or economic updated annually. importance to City Council conditions. and funding availability. Budget Policy Short Range Plan Defines changes to service Provides the framework for Workshop - held annually. levels or program objectives developing the current budget. based on City Council goals and available fiscal resources. Capital Short-to-Mid Provides estimated dates and Provides anticipated 5-year Improvement Range Plan - costs for the acquisition, funding level for facilities and Plan updated annually. construction, replacement, or infrastructure. renovation of facilities and infrastructure. City of Fort Walton Beach, FL 15 Roles & Responsibilities The budget process begins in January with the Finance Director and Budget Analyst developing five-year financial forecasts for the General and Enterprise Funds, including best, likely, and worst-case scenarios. Revenue assumptions are developed using financial forecasting software to analyze historical trends and account for any anticipated major economic or legislative changes. Revenue projections are continually updated until the budget is adopted to ensure the amounts are based on the most current information available. Expenditure assumptions are similarly developed in the forecast model considering relevant benchmark indices such as the municipal cost index, consumer price index, and producer price index. New programs and projects are also included to determine the future impact of current financial decisions. FISCAL YEAR FINANCIAL FORECAST BEGINS DEVELOPED In March or April, the City Council, acting as the Legislative Oct 1 Jan Body of the City, holds Strategic Planning Sessions. The goals BUDGET BUDGET MEETING set during this meeting are used by staff to formulate the budget ADOPTION Sep Jun policy items that are presented to City Council in June and then utilized to prepare the final Budget. Please reference the Table PUBLIC BUDGET DEPARTMENT MEETINGS of Contents for a summary of this Plan. In addition, the icons WORKSHOPS Aug BUDGET May/Jun COMMITTEE used to illustrate the strategic goals are seen throughout the REVIEW Jun/Jul budget to notate when a strategic objective is being met. A Budget Policy Meeting is held with City Council in June to determine Council’s priorities and position issues specific to development of the operational and capital budgets for the upcoming fiscal year. City Council’s decisions provide the framework under which the budget is prepared to meet City Council’s programmatic objectives within available fiscal resources projected in the five-year forecasts. The meeting is open to the public and the public is encouraged to attend and participate. Department Directors are responsible for identifying their staffing needs, operational funding needs within budget development parameters, five (5) year capital requests, as well as corresponding revenue sources to fund their needs. In addition, they must conduct a comprehensive review of departmental goals, objectives, and metrics. The City Charter charges the City Manager with the duty of presenting a balanced budget to City Council. The budget is considered balanced if the total of all available financial resources (either on hand at the beginning of the year or generated during the year) equals or exceeds the total of all financial requirements. In order to accomplish this goal, a Budget Committee is formed comprised of the City Manager, Finance Director, and Budget Analyst. The Committee conducts comprehensive meetings with Department Directors to review their budget requests and a collaborative effort is undertaken to achieve City Council and department goals within fiscal constraints. The Budget Committee enlists assistance for areas of specialized interests, such as the Information Technology Manager for computer issues and the Administrative Services Director for personnel and risk management issues. Department goals, objectives, and metrics are also evaluated during budget development to determine the effectiveness of program activities and appropriate funding levels. After the departmental meetings, the Budget Committee finalizes the proposed budget given revenue projections, economic conditions, funding requirements, and City Council program priorities and issues previously identified in the budget process. Once a balanced budget is achieved, it is presented to City Council for consideration. City of Fort Walton Beach, FL 16 Community Participation In FY 2019-20, City Council conducted the first ever Quality of Life Survey of its citizens to assist with setting priorities and determining those areas in which the City should focus its efforts. This information has been incorporated into the proposed budget. The City’s website and utility bills contain notices regarding the budget process and the budget meetings held by City Council. City Council Budget Review BUDGET SCHEDULE The Mayor and City Council are January 2021 Five-Year Financial Forecasts Developed responsible for reviewing the proposed March & May 2021 Strategic Planning Session with City Council budget to ensure it meets the goals and May 2021 Department Budget Submissions objectives of the City, conducting Revenues Fee Schedule Personnel Operating Expenses meetings on the budget to enlist public Computers Equipment/Vehicles comment, and conducting public hearings Capital Improvement Projects Current Year Accomplishments prior to the final adoption of the budget. Budget Year Goals & Objectives Performance Measures In June, a budget policy meeting is held with the City Council to review and June 2021 Departmental Budget Reviews discuss the proposed budget. The City June 29, 2021 City Council Budget Policy Meeting Manager reviews major issues and Discussion Budget Issues Department Directors are present for the Set Proposed Millage Rate for TRIM Notice discussions and study of the proposed July 2021 Capital/CIP Ranking Meeting budget. The meeting is open to the public August 3, 2021 City Council Budget Workshop and the public is encouraged to attend and participate. September 8, 2021 City Council Meeting – Adopt Tentative Millage Rate and Budget by Resolution After the budget policy meeting, a budget September 27, 2021 City Council Meeting – Adopt Final Millage workshop is held with City Council in August to discuss the proposed budget to make any final revisions prior to the two public hearings to formally adopt the budget in September. This meeting is also open to the public. During September, two public hearings on the millage (i.e. property tax) rate and budget are held per State Statute before final budget consideration. These meetings are advertised as part of the agenda and Florida Law requires certain newspaper advertisements prior to the second and final budget hearing. At the public hearings, the public may make formal comment either for or against the proposed budget and ask questions of City Council about the budget. Budget adoption occurs in September after City Council deliberations and two public hearings. City Council may take action to modify the proposed budget at its discretion. Prior to budget adoption, City Council must adopt a millage rate to support budgeted funding levels. An adopted budget is published no later than October 1st. Budget Maintenance Budget maintenance is a year-round activity of the Department Directors, Finance Director, and Budget Analyst. Spending control mechanisms include Finance Department review of purchase requisitions and departmental review of reports presenting budget versus actual revenues and expenditures. These financial reports are prepared and reviewed by staff monthly and provided to City Council quarterly to identify and communicate any spending variances. Performance measures are prepared and reported to Council quarterly to monitor progress against goals and objectives, citizen satisfaction, and benchmarks. City of Fort Walton Beach, FL 17 Annual appropriations lapse at fiscal year-end except for encumbrances and appropriations related to multi-year projects and other items identified by City Council to be carried over to the next fiscal year. These carry-overs are included in the ensuing year’s adopted budget resolution. Budget Transfers Operationally, the City functions at a fund level basis allowing budget transfers within funds for individual line items that exceed the budgeted amount without a formal budget amendment. Budget transfers are used only to transfer appropriations between line items within a fund, not to increase the total budget or to transfer resources between funds. Budget transfers are permitted in accordance with Administrative Policy FIN-13. All budget transfers are performed in the City’s accounting system by the Finance Department. Budget Amendment Per Florida Statute 166.241, the adopted budget may be revised with a budget amendment approved by City Council in the same way the budget was adopted. The resolution adopting the annual budget allows the budget to be amended by resolution provided that a corresponding funding source supports any additional expense. Transfers between funds and increases to a fund’s total budget are permitted by resolution adopted by City Council. Frequently, the budget is amended to record grants awarded to the City or other mid-year activities approved by City Council. The budget amendment increases or decreases the total amount of the adopted budget of each fund. FINANCIAL POLICIES The financial policies presented below set forth the basic framework for the overall financial management of the City, as well as provide guidelines for evaluating current activities and proposals for future programs. Financial Planning Long-Range Planning – Update the Vision Plan every ten (10) years and hold a Budget Policy Meeting annually to ensure current and proposed programs and services reflect the values shared by citizens, City Council, and staff and to evaluate the impact on revenues and/or reserves. Prepare five (5) year General Fund revenue & expenditure projections and five (5) year Enterprise Fund pro-formulas in conjunction with current year budget development to highlight the long-term impact of current decisions. These forecasts include the following assumptions, based on current trends and a Strategic Plan that focuses on economic stability:  A new five-year utility rate study was implemented in October 2020; for FY 2021-22, Year 2 of the rate study will be implemented. The implementation makes sure the required rates are in place to generate sufficient revenue to sustain renewal and replacement reserves and account for debt service requirements.  Personal Services in all funds have been adjusted by a 3.0% COLA (General/Police) on October 1, 2021 and 2.0% Length of Service and will be implemented on each employee’s anniversary date, except for sworn Fire and Police Department employees, who will follow their adopted grade and step plans.  Operating Expenses are adjusted by 2% - 3% based on historical patterns. City of Fort Walton Beach, FL 18 In each pro-forma, if needed, action has been taken through the use of excess reserves to ensure that there is no deficiency in any Fund. Please reference the Table of Contents for these forecasts. Asset & Infrastructure Inventory – Evaluate (and reprioritize as necessary) the five-year capital needs of the City annually as part of the budget process. Assets, as defined for purposes of this review, include computers, vehicles, and motorized equipment. Infrastructure improvements (e.g. street resurfacing, water/sewer lines, parks) are evaluated during development of the five (5) year capital improvements program. Balanced Budget – Prepare a balanced budget each fiscal year in accordance with Florida statutory requirements for municipalities. The budget is considered balanced if the total of all available financial resources (either on hand at the beginning of the fiscal year or generated during the fiscal year) equals or exceeds the total of all financial requirements (either planned spending during the year or funds required to be on hand at the end of the fiscal year). The requirement for a balanced budget is established at the fund level and must be met for each individual fund budgeted. When anticipated revenues exceed budgeted expenses, a non-operating governmental expenditure line “Fund Balance – Reserved for Future Appropriation” or enterprise expense line “Reserved- Undesignated Net Assets” accounts for the excess. In reverse, when budgeted expenses exceed anticipated revenues, a non-operating governmental revenue line “Appropriation from Unassigned Fund Balance” or enterprise revenue line “Appropriation from Net Assets” funds the overage. Although the budget adopted by City Council is balanced, the budget may become unbalanced during the year due to a natural disaster, civic emergency, grant award, or other City Council action. When these changes occur, a budget amendment must be adopted by resolution of City Council. Financial Monitoring – Prepare monthly financial reports for the City Manager and Finance Director detailing revenues and expenditures by fund, department, and division. Identify and explain any significant variances between budget and actual. Report financial information to City Council on a quarterly basis. Revenues Taxes – Maintain the millage and other tax rates at levels commensurate with the service levels being provided. Services which have a citywide benefit shall be financed with revenues generated from a broad base, such as property and other taxes. Evaluate annually as part of the budget process. User Fees – Maintain fees and rates at appropriate levels to fund their corresponding purpose, especially in the Enterprise funds. Services where the customer determines the use shall be financed with user fees, charges, and assessments related to the level of service provided. User fees shall be maximized in lieu of general revenue sources for services that can be individually identified and where costs are directly related to the level of service. The extent to which the total cost of providing the service is recovered depends on the nature of the service. For governmental services provided for the public good (e.g. police and fire protection, street maintenance, and land use regulation), it may be appropriate for a substantial portion of the cost to be borne by the taxpayers. For proprietary services provided for the enjoyment of specific residents (e.g. recreation programs, cemetery operations), total cost recovery may be warranted. Evaluate annually as part of the budget process. City of Fort Walton Beach, FL 19 Non-Recurring Revenues – Fund recurring expenditures with recurring revenues. One-time revenues will be reserved for future emergencies or projects identified by City Council to the greatest extent possible. Unpredictable Revenues – Budget unpredictable revenues at conservative levels (e.g. building permits) to safeguard against a shortfall. Expenditures Operating Expenses – Pay all current year operating expenses with current year revenues and/or available fund balance. Contingencies – Appropriate contingency funds in the General Fund and Enterprise Funds to guard against unanticipated price increases (e.g. fuel, utilities), emergency repairs, or revenue shortfalls. The State of Florida allows up to a maximum of 10% of anticipated revenues to be allocated toward contingencies. City practice is to budget 1% of personnel and operating expenses as contingency funds to be used as a last resort. Budget residuals (excess budget funds transferred out of an account by the Finance Department once the budgeted expense has been incurred) will be exhausted before contingency funds are used. The City currently meets this policy for the applicable funds. Special Project Carryovers – Carry forward into the new year through the budget resolution with the corresponding revenue source of the prior year. These are projects and/or purchases that are incomplete as of September 30th of any fiscal year that will be continued and made part of the appropriations for the ensuing year. These are budget funds for large items (usually capital purchases, projects, or studies) that were authorized and appropriated by City Council in a prior fiscal year but were not spent due to time constraints. Encumbrance Carryovers – Carry forward into the new year through the budget resolution with the corresponding revenue source of the prior year. In general, purchase orders close out at the end of the fiscal year unless they are identified for carryover as part of the budget process of the ensuing year. These encumbrances were authorized, budgeted, and appropriated by City Council in a prior fiscal year but were not fully receipted in due to the ongoing nature of the expense. Fund Balance (governmental funds) Fund balance refers to the difference between current financial assets and liabilities reported in a governmental fund. Since all related assets and liabilities are not reported for governmental funds, fund balance is considered more of a liquidity measure than a net worth measures. Credit rating agencies monitor fund balance levels and strongly consider unrestricted fund balance when determining a local government’s creditworthiness. Fund balance is also important to guard against unanticipated events that would adversely affect the financial condition of the City and jeopardize the continuation of necessary public services. There are five (5) types of fund balance: Restricted 1. Non-spendable (inherently non-spendable) – resources that cannot be spent because of form (e.g. inventory, long-term loans receivable) or because they must be maintained intact (e.g. endowment principal). City of Fort Walton Beach, FL 20 2. Restricted (externally enforceable limitations) – resources with limitations imposed by creditors, grantors, laws, regulations, or enabling legislation.  Half-Cent Surtax – Okaloosa County voters imposed an additional half-cent surtax to be used for capital projects and non-recurring expenditures. This equates to approximately $1.6M each year for ten (10) years. Unrestricted 3. Committed (self-imposed limitations) – resources whose use is constrained by limitations that the governing body has imposed and remains binding until removed in the same manner as imposed.  Disaster/Emergency Reserve – City Council established a committed fund balance of 30% of annual budgeted expenditures per Resolution 2011-13 adopted August 16, 2011. This equates to $8.3M in the current year budget. 4. Assigned (limitation resulting from intended use) – resources whose use is constrained by a body or official designated by the governing body.  Subsequent Year’s Budget – City Council authorizes City management to set forth in the annual budget (and any amendments thereto) fund balance for specific purposes per Resolution 2011-13 adopted August 16, 2011. 5. Unassigned (residual net assets not otherwise classified) – total fund balance in excess of the non-spendable, restricted, committed, and assigned fund balances (e.g. surplus). There is currently $6.87M available in this fund balance. $23 General Fund Reserves $21 $18 $16 $14 Millions $12 $9 $7 $5 $2 $0 Actual 2015‐16 Actual 2016‐17 Actual 2017‐18 Actual 2018‐19 Actual 2019‐20 Nonspendable Restricted Committed Assigned Unassigned City of Fort Walton Beach, FL 21  Changes in Fund Balance Changes in reserves are anticipated, as displayed below, primarily due to the use of previously appropriated reserves specific to facility and vehicle repairs and replacements, as well as the use of designated Florida Building Code fund reserves, budgeted to assist with the purchase of a new vehicle. This representation of fund balance includes total fund balance. Changes in Fund Balance - Governmental Funds Actual Budget Variance FY21 to FY22 FY 2020 FY 2021 FY 2022 $ % General Fund $20,982,816 $19,976,132 $18,677,923 -$1,298,209 -6.5% Law Enf. Trust Fund $96,814 $86,950 $77,086 -$9,864 -11.3% Law Enf. Training Fund $13,529 $13,529 $13,529 $0 0.0% FBC Fund $769,240 $622,254 $475,268 -$146,986 -23.6% CDBG Fund $0 $0 $0 $0 0.0% CRA Fund $3,060,014 $1,796,864 $2,683,420 $886,556 49.3% Debt Service Fund $21,156 $21,156 $0 -$21,156 0.0% Beal Memorial Fund $3,451,682 $3,427,743 $3,077,743 -$350,000 -10.2% * Amounts depicted in chart include total fund balance Working Capital (proprietary funds) Working capital refers to the difference between current assets and current liabilities reported in a proprietary fund. This measure indicates relative liquidity. Credit rating agencies consider the availability of working capital in their evaluations of a local government’s creditworthiness. Working capital is also important in mitigating unanticipated events and ensuring stable services and fees. The City’s target level of working capital is 90 days of annual operating expenses, and currently exceeds this level for all funds. It is not feasible to project this measure into the future. Working Capital Analysis - in Days Actual FY 2018 FY 2019 FY 2020 Utilities Fund 422 466 587 Sanitation Fund 241 279 235 Stormwater Fund 671 917 721 City of Fort Walton Beach, FL 22 Net Assets (proprietary funds) Net assets refers to the difference between assets and liabilities reported in a proprietary fund, and may be considered a measure of net worth. There are two types of net assets: 1. Restricted – funds committed for identified purposes or legally required to be segregated; not available to liquidate liabilities of the current period (e.g. debt service, impact fees). 2. Unrestricted – funds not required to be on hand and that have not been identified for a particular purpose; available for capital projects or to balance the budget; the measure of financial health for an enterprise fund.  City Council established that unrestricted net assets will be maintained at 33% of operating, debt service, and transfers out per Resolution 2011-13 adopted August 16, 2011. The City currently meets this policy for all funds. Net Assets Analysis Estimate FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Utilities Fund 94.8% 95.9% 119.3% 90.7% 122.7% Sanitation Fund 49.5% 57.1% 138.8% 31.7% 31.6% Stormwater Fund 140.4% 184.5% 23.2% 108.7% 53.7% Investments Investment Philosophy – Funds shall be invested in a manner that will ensure the safety of principal while meeting daily cash flow needs. Optimization of investment income shall be secondary to the requirements of safety and liquidity. Investment Policy – Ordinance 1921, adopted by City Council in June 2015, governs the investment of funds in excess of those required to meet current expenses, with the exception of pension funds, funds related to the issuance of debt where there are other existing policies or indentures in effect for such funds, and Beal Memorial Cemetery Perpetual Care funds. In a nutshell:  The primary investment objectives, in order of importance, are: safety of principal, liquidity, and investment income.  Cash balances from all funds are consolidated to maximize investment earnings. Investment income is allocated to each fund based on the fund’s respective participation and in accordance with generally accepted accounting principles.  The investment portfolio shall be structured, to the extent possible, to match investment maturities with known cash needs and anticipated cash flow requirements.  Investments will be diversified, to the extent practicable, to control the risk of loss resulting from over-concentration of assets in a specific maturity, issuer, instrument, dealer, or institution. City of Fort Walton Beach, FL 23  Each portfolio’s performance will be reviewed on a quarterly basis, with emphasis placed on results achieved over a rolling time period of three to five years for long-term portfolios. Objectives will be reviewed annually and adjusted as necessary after consultation with the Finance Director, Investment Advisor(s), and Portfolio Manager(s). The City currently maintains two short-to-medium term portfolios, one long term portfolio, and one short term portfolio externally managed through our Investment Manager (PFM Asset Management). Since the City has transitioned from internally managed portfolios, benefits of the enhanced diversification and third-party management have been realized, including increased cash flow and interest earnings. Debt Issuance Debt Limit – The State of Florida does not place a legal limit of debt on municipalities. However, general obligation debts greater than one year require voter referendum approval. Special revenue debt is pledged by a specific revenue source and limited by available revenue; therefore, it is not subject to voter referendum. Any new debt will be carefully evaluated as to its impact on operations. Debt Philosophy – The use of debt financing for long-term capital improvement programs is based upon two types of debt financing: 1) “pay-as-you-go” and 2) “pay-as-you-use”. In practice, the City uses a mix of these two basic methods to finance its Capital Improvements Program, with pay-as-you-go financing used for recurrent capital expenditures and pay-as-you-use financing used for long-term, non-recurrent capital expenditures.  Pay-As-You-Go – A type of financing whereby current revenues, taxes, and/or grants rather than long term debt are used to pay for capital improvements. Example: annual street paving.  Pay-As-You-Use – A type of financing whereby long-term debt is used to pay for capital improvements. Example: debt financing for a new municipal facility. Debt Policy Statement – The following policy statements govern the City’s use of debt to finance long-term, non-recurring capital improvements:  Recurrent capital expenditures for replacement, expansion and/or acquisition of plant, equipment, and/or motor vehicles will be financed on a pay-as-you-go basis from funds available and appropriated in the City’s annual operating budget.  Only long-term, non-recurrent capital expenditures for public improvements having a relatively greater cost and longer useful life, and which require additional funding over and beyond the fiscal capacity of the City’s annual operating budget, will be financed through the issuance or creation of long-term debt. These expenditures will not be debt-financed for periods exceeding the projected useful life of the improvement.  All capital improvements financed through the use of long-term debt will be consistent with the adopted Capital Improvements Program and the current fiscal year’s adopted Budget.  Revenue sources that will be used to pay long-term debt will be conservatively projected to ensure that such debt is adequately and soundly financed.  The City’s total general obligation debt will not exceed 10% of its assessed valuation. The City does not currently have any general obligation debt. City of Fort Walton Beach, FL 24  The City will use special assessment revenue bonds or other self-supporting bonds where possible and appropriate to finance long-term, non-recurrent capital improvements, rather than general obligation bonds.  The City will establish and maintain effective communications with bond rating agencies to keep them informed of its financial condition. Debt Capacity – The debt capacity of both the General Fund and Utilities Fund is contingent upon available resources and existing debt. The current outstanding debt requires a coverage ratio of 1.15-time earnings. The General Fund is at 12.90 and the Utilities Fund is at 2.06. The Sanitation and Stormwater funds are participating in the facilities consolidation, which is the first debt incurred in these funds. Debt Ratio – Indicates the percentage of assets financed via debt, and therefore the financial flexibility of the fund. Debt Ratio Analysis Actual Budget FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 General Fund 78.1% 101.5% 92.4% 59.7% 54.4% Utilities Fund 50.1% 47.2% 44.4% 76.4% 71.5% Sanitation Fund 0.0% 0.0% 0.0% 42.1% 40.0% Stormwater Fund 0.0% 0.0% 0.0% 53.2% 50.6% Debt Rating – The City maintains an AA rating with both Standard and Poor’s and Fitch. Principal Interest Total FY 2021-22 Budget Debt Impact 2,717,839 1,073,925 3,791,764 City of Fort Walton Beach, FL 25  Debt Principal and Interest Payments by Fund General Fund Enterprise Funds Total Fiscal Yr Principal Interest Principal Interest Principal Interest 2021-22 1,158,077.09 270,019.80 1,559,762.21 803,904.94 2,717,839.30 1,073,924.74 2022-23 1,733,311.62 249,028.12 1,601,394.56 762,548.60 3,334,706.18 1,011,576.72 2023-24 1,001,424.47 229,552.25 1,643,815.99 719,994.37 2,645,240.46 949,546.62 2024-25 768,834.66 222,608.83 1,776,051.51 676,217.25 2,544,886.17 898,826.08 2025-26 782,537.47 186,624.11 1,824,535.79 627,782.57 2,607,073.26 814,406.68 2026-27 804,505.59 165,906.27 1,874,017.52 577,912.43 2,678,523.11 743,818.70 2027-28 3,349,488.36 144,599.14 1,925,529.48 526,574.08 5,275,017.84 671,173.22 2028-29 358,306.30 54,830.28 1,979,105.54 473,704.42 2,337,411.84 528,534.70 2029-30 377,618.05 45,519.13 2,121,780.84 419,239.13 2,499,398.89 464,758.26 2030-31 385,832.70 35,554.54 2,182,000.43 359,762.32 2,567,833.13 395,316.86 2031-32 90,148.01 25,351.99 2,242,523.76 298,456.19 2,332,671.77 323,808.18 2032-33 93,600.68 21,899.32 2,306,394.79 235,305.96 2,399,995.47 257,205.28 2033-34 97,185.58 18,314.42 1,707,659.07 170,207.70 1,804,844.65 188,522.12 2034-35 100,907.79 14,592.21 1,283,680.47 122,503.05 1,384,588.26 137,095.26 2035-36 104,772.56 10,727.44 847,705.26 86,794.74 952,477.82 97,522.18 2036-37 108,785.35 6,714.65 880,172.37 54,327.63 988,957.72 61,042.28 2037-38 66,531.90 2,548.17 538,303.58 20,617.03 604,835.48 23,165.20 11,381,868.17 1,704,390.68 28,294,433.18 6,935,852.40 39,676,301.35 8,640,243.08 DEBT SCHEDULES Facility & Infrastructure Debt Service by Fiscal Year Fund 001, 401, 403 Fund 401 Fund 401 Fund 001 Fund 001 & 405 2015 2013 2013 2013A GRAND TOTAL SRF Loan Revenue Note Revenue Note Revenue Note Revenue Note Pum p Station & Utility System Municipal Recreation Fiscal Yr Force Main Im provements Municipal Facilities Facilities Complex & 2021-22 943,366.76 663,800.40 849,999.99 305,887.02 557,524.70 3,320,578.87 2022-23 943,366.76 664,076.40 850,000.00 923,598.85 557,524.58 3,938,566.59 2023-24 943,366.76 663,943.60 850,000.00 307,637.08 557,525.26 3,322,472.70 2024-25 943,366.76 663,402.00 950,000.00 305,137.44 557,524.76 3,419,430.96 2025-26 943,366.76 663,451.60 950,000.00 307,136.60 557,524.98 3,421,479.94 2026-27 943,366.76 663,063.20 949,999.99 308,387.28 557,524.58 3,422,341.81 2027-28 943,366.76 663,236.80 950,000.00 308,887.50 3,080,700.00 5,946,191.06 2028-29 943,366.76 663,943.20 950,000.00 308,636.58 2,865,946.54 2029-30 943,366.76 663,153.20 1,050,000.01 307,637.18 2,964,157.15 2030-31 943,366.76 663,896.00 1,049,999.99 305,887.24 2,963,149.99 2031-32 943,366.76 663,113.20 1,049,999.99 2,656,479.95 2032-33 943,366.76 663,834.00 1,049,999.99 2,657,200.75 2033-34 943,366.76 1,050,000.01 1,993,366.77 2034-35 471,683.52 1,050,000.00 1,521,683.52 2035-36 1,050,000.00 1,050,000.00 2036-37 1,050,000.00 1,050,000.00 2037-38 628,000.68 628,000.68 Total $ 12,735,451.40 $ 7,962,913.60 $ 16,328,000.65 $ 3,688,832.77 $ 6,425,848.86 $ 47,141,047.28 City of Fort Walton Beach, FL 26  Equipment Debt Service by Fiscal Year Fund 001 Fund 001 Fund 001 2022 2014 2015 Capital Fiscal Year GRAND TOTAL Revenue Note Interfund Loan Lease Fire Ladder Truck Fire Pumper Fitness Equipment 2021-22 341,464.68 55,663.00 17,160.96 414,288.64 2022-23 341,464.68 55,663.00 17,160.96 414,288.64 2023-24 227,643.09 55,665.90 17,160.96 300,469.95 2024-25 - - 8,580.48 8,580.48 Total $ 910,572.45 $ 166,991.90 $ 60,063.36 $ 1,137,627.71 City of Fort Walton Beach, FL 27  CITY OF FORT WALTON BEACH, FL Summary of Estimated Financial Sources & Uses - All Funds Major Funds 1 GENERAL FUND UTILITIES FUND SANITATION FUND 2019-20 2020-21 2021-22 2019-20 2020-21 2021-22 2019-20 2020-21 2021-22 Actual Budget Budget Actual Budget Budget Actual Budget Budget Financial Sources Ad Valorem Taxes 6,573,751 6,411,016 6,870,632 - - - - - - Other Taxes 5,515,139 6,877,607 7,502,598 - - - - - - Licenses and Permits 2,890,273 3,202,781 3,219,306 56,523 - - 14,154 12,000 13,000 Intergovernmental Revenue 8,629,648 3,352,257 3,474,999 - - - - - - Charges for Services 2,757,190 2,943,811 3,145,442 11,336,474 11,528,532 11,619,894 3,934,207 4,034,133 4,466,098 Fines and Forfeitures 81,073 81,148 68,027 - - - - - - Interest & Other Revenues 1,132,547 1,864,379 727,501 510,613 90,551 48,000 125,312 213,425 3,125 Other Financing Sources 74,135 - 387,528 - - - - - - 27,653,755 24,732,999 25,396,033 11,903,610 11,619,083 11,667,894 4,073,674 4,259,558 4,482,223 Appropriation from Reserves - 1,006,684 1,298,209 - - 1,915,519 - 378,127 31,473 $ 27,653,755 $ 25,739,683 $ 26,694,242 $ 11,903,610 $ 11,619,083 $ 13,583,413 $ 4,073,674 $ 4,637,685 $ 4,513,696 Interfund Transfers In 1,747,686 1,063,282 1,003,054 - - - - Total Financial Sources $ 29,401,441 $ 26,802,966 $ 27,697,297 $ 11,903,610 $ 11,619,083 $ 13,583,413 $ 4,073,674 $ 4,637,685 $ 4,513,696 Financial Uses General Government 3,620,756 3,704,524 3,877,353 - - - - - - Public Safety 10,895,640 12,415,088 12,984,897 - - - - - - Physical Environment 430,927 414,776 792,732 9,371,089 8,409,605 8,307,369 3,824,136 4,037,224 3,880,819 Transportation 723,669 838,756 862,200 - - - - - - Economic Environment - - - - - - - - - Culture & Recreation 4,929,243 5,347,396 4,893,518 - - - - - - Capital Outlay/Improvements 4,359,774 2,971,030 2,280,155 471,491 364,900 2,323,900 540,750 275,000 240,000 Debt Service 5,247 1,076,578 1,685,497 1,607,448 2,141,983 2,142,667 - 85,000 85,000 Reclass of Capital for Depreciation - - - - - - - - - 24,965,256 26,768,148 27,376,352 11,450,028 10,916,488 12,773,936 4,364,886 4,397,224 4,205,819 Contingencies - - 285,928 - - 115,099 - - 45,321 Reserves - - - - - - - - - $ 24,965,256 $ 26,768,148 $ 27,662,280 $ 11,450,028 $ 10,916,488 $ 12,889,035 $ 4,364,886 $ 4,397,224 $ 4,251,140 Interfund Transfers Out 1,872,958 34,817 35,017 1,230,404 702,595 694,377 315,637 240,459 262,556 Total Financial Uses $ 26,838,214 $ 26,802,966 $ 27,697,297 $ 12,680,432 $ 11,619,083 $ 13,583,413 $ 4,680,523 $ 4,637,685 $ 4,513,696 Net Increase/(Decrease) in 2,563,227 (1,006,684) (1,298,209) 1,356,387 - (1,915,519) (80,254) - - Fund Balance / Net Assets4 Fund Bal / Net Assets4 - Oct 1 18,419,589 20,982,816 19,976,132 20,519,693 21,876,080 21,876,080 3,236,875 2,058,647 2,058,647 4 Fund Bal / Net Assets - Sep 30 $ 20,982,816 $ 19,976,132 $ 18,677,923 $ 21,876,080 $ 21,876,080 $ 19,960,561 $ 3,156,621 $ 2,058,647 $ 2,058,647 Notes 1 Major funds each comprise at least 10% of the total appropriated budget 2 Other Governmental Funds - Law Enforcement Trust, Law Enforcement Training, Florida Building Code, CRA, CDBG, Debt Service, Beal Memorial 3 Other Enterprise Funds - Stormwater 4 Fund Balance / Net Assets amounts used are unrestricted, except CRA Fund which is committed to capital projects 28  Non-Major Funds OTHER GOVERNMENTAL 2 OTHER ENTERPRISE 3 Total All Funds 2019-20 2020-21 2021-22 2019-20 2020-21 2021-22 2019-20 2020-21 2021-22 % of Actual Budget Budget Actual Budget Budget Actual Budget Budget Budget 1,352,976 1,350,992 1,417,976 - - - 7,926,727 7,762,008 8,288,608 15.7% - - - - - - 5,515,139 6,877,608 7,502,599 14.2% 585,117 472,211 503,615 - - - 3,546,067 3,686,992 3,735,921 7.1% 1,241,096 1,205,924 1,188,133 - - 200,000 9,870,744 4,558,181 4,863,132 9.2% - - - 1,035,033 1,023,980 1,027,413 19,062,904 19,530,456 20,258,847 38.3% 12,754 400 400 - - - 93,827 81,548 68,427 0.1% 428,991 4,409 3,209 28,196 17,000 500 2,225,659 2,189,764 782,335 1.5% - - - 200,000 - - 274,135 - 387,528 0.7% 3,620,934 3,033,936 3,113,333 1,263,229 1,040,981 1,227,914 48,515,203 44,686,557 45,887,397 - 1,273,014 156,850 - - 498,335 - 2,657,825 3,900,386 7.4% $ 3,620,934 $ 4,306,950 $ 3,270,183 $ 1,263,229 $ 1,040,981 $ 1,726,249 $ 48,515,203 $ 47,344,382 $ 49,787,783 1,872,958 1,168,001 2,070,513 - - - 3,620,644 2,231,283 3,073,567 5.8% $ 5,493,892 $ 5,474,951 $ 5,340,696 $ 1,263,229 $ 1,040,981 $ 1,726,249 $ 52,135,847 $ 49,575,666 $ 52,861,351 - - - - - - 3,620,756 3,704,524 3,877,353 7.3% 360,010 416,838 636,775 - - - 11,255,650 12,831,926 13,621,672 25.8% 9,842 12,200 385,317 764,925 809,035 895,881 14,400,919 13,682,841 14,262,119 27.0% 12,275 - - - - 723,669 851,031 862,200 1.6% 1,182,887 969,262 1,258,453 - - - 1,182,887 969,262 1,258,453 2.4% - 138,231 - - - - 4,929,243 5,485,627 4,893,518 9.3% 186,717 1,504,811 488,100 976,212 25,900 600,900 6,534,944 5,141,641 5,933,055 11.2% 1,814,099 1,076,579 1,685,496 - 136,000 136,000 3,426,794 4,516,140 5,734,660 10.8% - - - - - - - - - 0.0% 3,553,555 4,130,197 4,454,141 1,741,137 970,935 1,632,781 46,074,862 47,182,992 50,443,029 - - - - 9,817 9,817 - 9,817 456,165 0.9% - 979,620 886,556 - - - - 979,620 886,556 1.7% $ 3,553,555 $ 5,109,817 $ 5,340,697 $ 1,741,137 $ 980,753 $ 1,642,599 $ 46,074,862 $ 48,172,429 $ 51,785,750 - 365,135 - - 60,228 83,650 3,418,999 1,403,235 1,075,601 2.0% $ 3,553,555 $ 5,474,951 $ 5,340,696 $ 1,741,137 $ 1,040,981 $ 1,726,249 $ 49,493,861 $ 49,575,666 $ 52,861,351 1,940,337 (293,394) 729,706 252,099 - (498,335) 2,641,986 (1,678,205) (3,013,830) 5,235,661 7,175,998 6,882,604 4,543,991 4,796,090 4,796,090 51,955,809 56,889,631 55,589,553 $ 7,175,998 $ 6,882,604 $ 7,612,310 $ 4,796,090 $ 4,796,090 $ 4,297,755 $ 54,597,795 $ 55,211,426 $ 52,575,723 29  Executive Budget Summary Where the Money Comes From … … And Where the Money Goes Budgeted Revenues: $52,861,351 Budgeted Expenditures: $52,861,351 Ad Valorem Taxes , Debt Service , $8,288,608 , 15.7% Other Taxes , Capital Outlay/ $5,734,660 , 10.8% Contingencies , Reserves , $7,502,599 , 14.2% Improvement , $456,165 , 0.9% $3,900,386 , 7.4% $5,933,055 , 11.2% Reserves , $886,556 , 1.7% Licenses & Permits , Culture & $3,735,921 , 7.1% Recreation , Interfund Transfers , $4,893,519 , 9.3% Interfund Transfers $3,073,567 , 5.8% , $1,075,601 , 2.0% General State Revenue Economic Government , Sharing & Other Environment , $3,877,353 , 7.3% Interest & Other Intergov't , $1,258,453 , 2.4% Revenues , $1,169,863 $4,863,132 , 9.2% , 2.2% Transportation , $862,200 , 1.6% Fines and Forfeitures , $68,427 , 0.1% Recreation, Golf, Cemetery, Other Fees Physical Public Safety , , $3,145,442 , 6.0% Environment , $13,621,672 , 25.8% Stormwater Fees , $14,262,117 , 27.0% Water & Sewer Fees $1,027,413 , 1.9% Garbage Fees , , $11,619,895 , $4,466,098 , 8.4% 22.0% User Fees are the largest revenue source for the City Physical Environment includes water, sewer, at 38.3% and generate $20.2M. Unlike taxes, these garbage, stormwater, and cemetery operations, charges are directly related to the service received comprising the largest expense to the City at and are collected for recreation & golf activities, $14.2M, or 27.0%. water & sewer services, garbage collection, and Public Safety includes police, fire, code stormwater. enforcement, and building inspection and totals Ad Valorem (Property) Taxes are the City’s second $13.6M, or 25.8%, of expenses. largest revenue source at $8.28M, or 15.7%, of Recreation & Cultural Services totals $4.89M, or revenues. Property taxes fund essential services such 9.3%, of expenses and includes parks & recreation as police, fire, planning, & code enforcement. programs and facilities, senior activities, library, Other Taxes total $7.5M and are the third largest museums, and golf courses. revenue source at 14.2%. This category includes local option gas tax, ½ cent sales tax, utility taxes, communication services tax, business tax receipts, insurance premium tax for police and fire pensions, and other state shared revenues. BUDGET SUMMARY FY 2021-22 FY 2020-21 $ Variance % Variance General Fund 27,697,297 26,802,966 894,331 3.34% Law Enf. Trust Fund 12,173 12,173 0 0% Law Enf. Training 500 500 0 0% FBC Fund 651,101 474,211 176,890 37.30% CDBG Fund 168,866 234,807 (65,941) (61.05)% CRA Fund 2,437,243 3,585,259 (1,148,016) (32.02)% Debt Service Fund 1,685,496 1,076,579 608,917 56.56% Utilities Fund 13,583,413 11,619,083 1,964,330 16.91% Sanitation Fund 4,513,696 4,637,685 (123,989) (2.67)% Stormwater Fund 1,726,249 1,040,981 685,268 65.83% Beal Memorial Fund 385,317 91,422 293,895 321.47% GRAND TOTAL $52,861,351 $49,575,666 $3,285,685 6.63% City of Fort Walton Beach, FL 30 Executive Budget Summary Operating Budget Capital Budget $46,928,297 $5,933,054 $16 $4,000 $14 $3,500 $12 $3,000 $10 $2,500 Millions Thousands $8 $2,000 $6 $1,500 $4 $1,000 $2 $500 $0 $0 Highlights for the upcoming year include: General Government is comprised of the City IT Replacements – 45 computers, 15 laptops, 2 Council, City Manager, IT, Human servers, 16 tablets. Resources, City Clerk, Finance, Purchasing, Development Services, Fleet, and Vehicle Replacements – 5 police patrol vehicles, 6 Facilities. These groups shape overall City policy trucks, 1 knuckle boom and/or provide guidance and assistance to other Facility Repairs – Recreation: resurface gym floor, departments and the public. City Hall Chiller, Parking Lot Striping. Public Safety includes Police, Fire, Code Street Resurfacing/Restriping – Resurfacing: Golf Enforcement, and Building Permitting & Course Drive NE (Eagle Street NE to Fairway Inspections. These groups monitor the Avenue NE, Fairway Avenue NE to Mooney Road safety and welfare of City NE). Golf Course Drive NE (Powell Drive NE to property owners. Fairway Avenue NE to Eagle Street NE). Stafford Physical Environment includes the production and Circle NE (Mooney Road NE to Cul-de-sac). distribution of drinking water, collection and Carlyle Court NE (Merioneth Drive NE to Cul-de- treatment of wastewater, collection of sac). White Wilson Parking Alley. residential and commercial garbage, Sewer Grouting & Lining – Locations based upon recycling, management of stormwater and video reports, maintenance, and flow monitoring environmental issues, and cemetery operations. Storm Drainage Improvement – Identified in the Transportation includes right-of-way, engineering, five-year schedule listed in the Stormwater Master and streets. Plan Economic Environment includes the CDBG program for low-moderate income families and the CRA program to revitalize blighted areas. Recreation activities include neighborhood and facility parks, a tennis center, a library, a museum complex, a recreation complex, and two 18-hole golf courses. City of Fort Walton Beach, FL 31 Executive Budget Summary Did You Know? . . . The City of Fort Walton Beach comprises 35.0% of a citizen’s tax bill. One mill equals $1 per $1,000 of taxable property value. Over 11% of properties within the City have exemptions that enable them to pay no property taxes (i.e. homestead exemptions). Other Financing Sources Other Taxes Intergov't Revenue Fines & Forfeitures $0,387,528 $7,502,599 $4,863,132 $68,427 Ad Valorem Taxes Licenses & Permits Charges for Services Interest & Other Fund Balance / Net Assets $8,288,608 $3,735,921 $20,258,847 $782,335 $6,973,954 67% of residents & 58% of businesses will pay $50.00 or less per month in City property taxes That’s far less than two common monthly bills…. Basic Cable TV & Internet Cell Phone $109.99 $129.98 City of Fort Walton Beach, FL 32 Executive Budget Summary Revenues by Category Budget 2021-22 Budget 2020-21 Actual 2019-20 Actual 2018-19 Actual 2017-18 $0 $2 $4 $6 $8 $10 $12 $14 $16 $18 $20 $22 Millions Fund Balance / Net Assets / Transfers Other Financing Sources Interest & Other Fines & Forfeitures Charges for Services Intergov't Revenue Licenses & Permits Other Taxes Ad Valorem Taxes Expenses by Category Budget 2021-22 Budget 2020-21 Actual 2019-20 Actual 2018-19 Actual 2017-18 $0 $2 $4 $6 $8 $10 $12 $14 Millions Other Financing Uses Debt Service Capital (net of Reclass) Culture & Recreation Economic Environment Transportation Physical Environment Public Safety General Government City of Fort Walton Beach, FL 33 Executive Budget Summary C ost of . . . C ost of . . . Cost to . . . O ne Police O ffice r, 24 Hrs/Day O ne Fire fighte r/EMT, 24 Hrs/Day Maintain 10 Acre s of Park Starting Salary 41,852 Starting Salary 38,107 Salaries 26,813 Incentive Pay - Incentive Pay 200 Health Insurance 17,950 Overtime 888 Overtime 2,513 Pension 1,341 Holiday Worked 1,627 Holiday Worked 1,424 Federal T axes 2,051 Health Insurance 17,950 Health Insurance 17,950 Workers Comp 1,990 Pension 16,144 Pension 20,613 Personnel $ 50,144 Federal T axes 3,202 Federal T axes 2,930 Workers Comp 1,473 Workers Comp 1,781 Utilities & Fuel 4,913 Personnel $ 83,137 Personnel $ 85,518 Vehicle/Equip Rep 799 Grounds Mainten 3,840 Equipment & Supplies 2,133 Physicals,Immunizations 350 Other 1,146 Vehicle Fuel & Repair 6,018 Uniform Replacement 335 Operating $ 10,698 Insurance 827 T raining/Other 1,000 Operating $ 8,978 Operating $ 1,685 Annual Recurring 60,842 Annual Recurring 92,115 Annual Recurring 87,203 ½ T on T ruck 24,000 52" Mower 19,500 Immunizations 250 Uniform 2,949 Field Rake 9,800 Radio,Uniform,Vest,G 2,437 Non-Recurring $ 2,949 T railer 2,500 Vehicle & Equipment 44,000 Backpack Blower 450 Non-Recurring $ 46,687 T otal Cost to Hire & 16" Chainsaw 300 Equip One Firefighter $ 90,152 Non-Recurring $ 56,550 T otal Cost to Hire & Equip One Officer $ 138,802 3 Firefighters Required (min. manning ) T otal Cost $ 117,392 for 24 Hour Coverage x3 2 Officers Required T he City has 206 acres of park for 24 Hour Coverage x2 T otal Cost $ 270,457 T otal Cost $ 277,603 T he City has 44 firefighters T he City has 50 sworn police officers City of Fort Walton Beach, FL 34  CITY OF FORT WALTON BEACH, FL Revenue Trends - All Funds Revenues by Fund $50 $45 $40 $35 $30 Millions $25 $20 $15 $10 $5 $0 Actual Actual Budget Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 General Fund FL Bldg Code Fund CRA Fund Debt Service Fund Utilities Fund Sanitation Fund Stormwater Fund Actual Actual Budget Budget Budget $ % 2017-18 2018-19 2019-20 2020-21 2021-22 Variance Variance General Fund 22,096,795 23,086,367 26,730,208 26,802,966 27,697,297 894,331 3.34% Law Enf. Trust Fund** 7,720 14,447 7,309 12,173 12,173 - 0.00% Law Enf. Training Fund** 4,648 5,058 4,097 500 500 - 0.00% FL Bldg Code Fund 405,790 532,220 357,560 474,211 651,101 176,890 37.30% CDBG Fund 60,589 135,313 151,789 234,807 168,866 (65,941) -28.08% CRA Fund 1,926,576 2,107,537 2,216,134 3,585,259 2,437,243 (1,148,016) -32.02% Debt Service Fund 1,021,261 986,077 1,104,543 1,076,579 1,685,496 608,917 56.56% Utilities Fund 10,892,785 11,370,718 11,264,818 11,619,083 13,583,413 1,964,330 16.91% Sanitation Fund 3,830,910 3,871,204 4,316,172 4,637,685 4,513,696 (123,989) -2.67% Stormwater Fund 1,027,993 1,027,310 1,013,608 1,040,981 1,726,249 685,268 65.83% Beal Memorial Fund** 213,530 129,642 65,422 91,422 385,317 293,895 321.47% Revenues 41,488,597 43,265,896 47,231,663 49,575,666 52,861,351 3,285,685 6.63% ** not included on chart Revenues by Category $50 $45 $40 $35 $30 $25 Millions $20 $15 $10 $5 $0 Actual Actual Budget Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Ad Valorem Taxes Other Taxes Licenses & Permits Intergov't Revenue Charges for Services Fines & Forfeitures Interest & Other Other Financing Sources Fund Balance/Net Assets/Transfers Actual Actual Budget Budget Budget % 2017-18 2018-19 2019-20 2020-21 2021-22 $ Variance Variance Ad Valorem Taxes 7,131,517 7,520,049 7,646,095 7,762,008 8,288,608 526,600 6.78% Other Taxes 5,610,125 5,581,321 6,885,913 6,877,608 7,502,599 624,991 9.09% Licenses & Permits 2,596,072 2,659,200 4,901,296 3,686,992 3,735,921 48,929 1.33% Intergov't Revenue 4,880,937 5,516,224 4,218,364 4,558,181 4,863,132 304,951 6.69% Charges for Services 18,207,840 19,138,119 19,155,810 19,530,456 20,258,847 728,391 3.73% Fines & Forfeitures 101,378 94,578 108,695 81,548 68,427 (13,121) -16.09% Interest & Other 1,052,016 2,206,627 1,050,057 2,216,264 782,335 (1,433,929) -64.70% Other Financing Sources 40,080 102,811 60,816 60,228 387,528 327,300 0.00% Fund Balance/Net Assets/Transf 1,868,634 2,353,906 3,204,613 4,802,380 6,973,953 2,171,573 45.22% Revenues 41,488,597 45,172,836 47,231,660 49,575,666 52,861,351 3,285,685 6.63% 35  CITY OF FORT WALTON BEACH, FL Expenditure Trends - All Funds Expenditures by Fund $50 $45 $40 $35 $30 Millions $25 $20 $15 $10 $5 $0 Actual Actual Budget Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 General Fund* FL Bldg Code Fund CRA Fund Debt Service Fund Utilities Fund Sanitation Fund Stormwater Fund Actual Actual Budget Budget Budget $ % 2017-18 2018-19 2019-20 2020-21 2021-22 Variance Variance General Fund* 22,096,795 28,542,518 26,730,208 26,802,966 27,697,297 894,331 3.34% Law Enf. Trust Fund** 7,309 14,483 7,309 12,173 12,173 - 0.00% Law Enf. Training Fund** 7,197 - 4,097 500 500 - 0.00% FL Bldg Code Fund 368,811 331,681 357,560 474,211 651,101 176,890 37.30% CDBG Fund* 119,807 138,342 151,789 234,807 168,866 (65,941) -28.08% CRA Fund 1,738,969 2,228,606 2,216,134 3,585,259 2,437,243 (1,148,016) -32.02% Debt Service Fund 1,008,360 1,260,466 1,104,543 1,076,579 1,685,496 608,917 56.56% Utilities Fund 11,130,019 10,806,425 11,264,818 11,619,083 13,583,413 1,964,330 16.91% Sanitation Fund 3,804,419 3,861,209 4,316,172 4,637,685 4,513,696 (123,989) -2.67% Stormwater Fund 975,867 829,134 1,013,608 1,040,981 1,726,249 685,268 65.83% Beal Memorial Fund** 13,376 15,168 65,422 91,422 385,317 293,895 321.47% Expenditures 41,270,928 48,028,031 47,231,660 49,575,666 52,861,351 3,285,684 6.63% ** not included on chart Expenditures by Category $50 $45 $40 $35 $30 Millions $25 $20 $15 $10 $5 $0 Actual Actual Budget Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 General Government Public Safety Physical Environment Transportation Economic Environment Culture & Recreation Actual Actual Budget Budget Budget % 2017-18 2018-19 2019-20 2020-21 2021-22 $ Variance Variance General Government 3,062,560 3,377,241 4,077,060 3,402,974 3,877,353 474,379 13.94% Public Safety 10,584,430 10,157,745 12,069,352 12,897,462 13,621,672 724,210 5.62% Physical Environment 14,228,411 14,398,859 12,630,857 13,607,044 14,262,119 655,075 4.81% Transportation 762,058 824,349 801,279 838,756 862,200 23,444 2.80% Economic Environment 1,045,687 1,282,063 1,142,525 1,294,617 1,258,453 (36,164) -2.79% Culture & Recreation 4,477,927 4,685,690 5,185,935 5,347,396 4,893,518 (453,878) -8.49% Capital (net of Reclass) 4,847,756 11,556,291 4,273,628 5,206,391 5,933,055 726,664 13.96% Debt Service 1,518,360 1,724,638 4,573,045 4,516,140 5,734,660 1,218,520 26.98% Other Financing Uses 849,451 (272,901) 2,477,981 2,464,884 2,418,322 (46,562) -1.89% Expenditures 41,376,640 47,733,975 47,231,660 49,575,666 52,861,351 3,285,685 6.63% 36 Revenues FY 2021-22 Budgeted Revenues $52,861,351 Other Taxes , Ad Valorem Taxes , $7,502,599 , 14.2% $8,288,608 , 15.7% Reserves , $3,900,386 , Licenses & Permits , 7.4% $3,735,921 , 7.1% Interfund Transfers , State Revenue Sharing $3,073,567 , 5.8% & Other Intergov't , $4,863,132 , 9.2% Interest & Other Revenues , $1,169,863 , 2.2% Recreation, Golf, Cemetery, Other Fees , Fines and Forfeitures , $3,145,442 , 6.0% $68,427 , 0.1% Stormwater Fees , Water & Sewer Fees , $1,027,413 , 1.9% Garbage Fees , $4,466,098 , 8.4% $11,619,895 , 22.0% Charges for Services (User Fees) – The City levies user fees to fund the cost of regulating an activity or providing a service or facility. Charges for services are anticipated to generate approximately $20.2M and are the largest source of revenue for the City at 38.3%. Unlike taxes, these charges are directly related to the service received. User fees include leisure services such as recreation programs, senior activities, library, museums, and golf; fire assessments; water and sewer service; garbage collection; and stormwater management. Fees are set by City Council based on the cost of providing these services, reviewed and adjusted annually as part of the budget process, and published in the Comprehensive Fee Schedule. Revenues are budgeted based on historical usage and/or number of customers, adjusted for current rates. $30 Water and sewer rates will generate approximately $11.6M in revenues. A new five- $25 year rate study was adopted by City Council on $20 August 11, 2020 and was implemented on Millions October 1, 2020 with the FY 2020-21 budget. The $15 study determines the required rates to generate $10 sufficient revenue to sustain renewal and replacement reserves and account for debt service $5 requirements and is updated on an annual basis to $0 account for real-time revenues, expenses, and Recreation Water & Sewer Garbage Stormwater/Other changes within the utility system. 2017-18 2018-19 2019-20 Budget 2020-21 Budget 2021-22 Garbage fees account for $4.4M in revenues. Recreation and other fees – recreation programs, park rentals, senior activities, the library, museums, golf, and cemetery sales – generate $3.1M in revenues. Stormwater user fees comprise $1.0M in revenues at a residential-equivalent unit of $5 per month. City of Fort Walton Beach, FL 37 Revenues Ad Valorem (Property) Taxes – Citywide, the 2021 gross taxable property value for operating purposes is $1.637 billion, an increase of $92 million, or 5.97%, from the 2020 final gross taxable property value of $1.544 billion. Ad valorem taxes levied by the City comprise $8.28M, or 15.7%, of total revenues. Property taxes primarily fund General Fund operations. However, property taxes paid by certain residents and businesses located in areas targeted for specific improvements to eliminate blight and improve infrastructure are allocated to the Community Redevelopment Agency (CRA) Fund. Property tax revenues are allocated to the CRA Fund based on the growth in assessed value from the base year (i.e. year of CRA designation). Funding from County property taxes comprises $1.019M, or 4.9% higher than the previous year. 1,800 9 1,600 8 Ad Valorem Taxes (millions) 1,400 7 Taxable Value (millions) 1,200 6 1,000 5 800 4 600 3 400 2 200 1 - - 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 General Fund CRA Fund Tax Revenue Millage In FY 2013-14, the City simply did not have room to “do more with less” and raised the millage rate to 5.7697 mills. In FY 2019-20 the City lowered to the rolled-back millage rate of 5.6395 mills. In FY 2020-21, the City once again lowered to the rolled-back millage rate of 5.3293 mills, which is the millage rate that the Proposed Budget is predicated on. The rolled-back millage rate for FY 2021-22 is 5.0844 mills. One mill equals $1 per $1,000 of taxable property value. City of Fort Walton Beach, FL 38 Revenues Franchise Fees & Utility Taxes – The City’s franchise fee agreements provide a 6% rate on gross electric and gas sales of utility companies serving Fort Walton Beach. A $1.84 per ton sanitation host fee on garbage collected outside the City limits and brought to the transfer station is also collected per contract. Franchise fees comprise $2.0M, or 4%, of revenues and have increased $3.5 0.97% over the previous fiscal year. $3.0 Utility taxes are contractually levied against electric, gas, and water revenues of local utility $2.5 companies at the rate of 10%. Over the past five $2.0 years revenues have steadily increased. This year, Millions $1.5 these revenues are expected to increase by 4.0%. $1.0 A large portion of electric and natural gas utility bills is exempt since the tax on the fuel charge $0.5 component is based on 1973 fuel prices (and $0.0 Franchise Fees Utility Taxes therefore immaterial to a great extent). Utility 2017-18 2018-19 2019-20 Budget Budget taxes are anticipated to generate $2.9M, or 5.5%, 2020-21 2021-22 of total revenues. Communication Services Tax – This tax was created in FY 2001-02 as a flat tax rate for all communication services. The Department of Revenue collects the tax from vendors and remits the appropriate amounts to local jurisdictions. The Office of Economic and Demographic Research (EDR) provides revenue estimates for cities and counties. Based on information from EDR, $1.02M is budgeted, which is a 4.0% decrease when compared to FY 2020-21. This revenue stream has been declining as more consumers eliminate land lines and service providers bundle taxable services with non-taxable services, thereby eliminating payment of the tax. Half-Cent Sales Tax – This category includes a $4.25 $4.00 state-shared revenue distribution, derived from $3.75 $3.50 net 6% state sales tax revenue (which is the $3.25 $3.00 largest source of revenue sharing for local $2.75 $2.50 governments), as well as a half-cent county- Millions $2.25 $2.00 distributed surtax, implemented by voters in FY $1.75 $1.50 2018-19. Together, this revenue source is $1.25 $1.00 anticipated to generate approximately $4.1M, or $0.75 $0.50 7.8%, of total revenues. The revenue estimate, $0.25 $0.00 also published by the Office of Economic and Communication Services Tax Sales Tax Municipal Revenue Local Option Fuel Sharing Tax Demographic Research (EDR), which has 2017-18 2018-19 2019-20 Budget Budget rebounded as the economy has improved, is 2020-21 2021-22 estimated to increase 11%. Municipal Revenue Sharing – This is funded by 78.8% of sales and use tax collections, 21.2% of state alternative fuel user decal collections, and the net collections from the one-cent municipal fuel tax. This revenue estimate is published by the Office of Economic and Demographic Research (EDR), and is budgeted at $834K, or 1.5%, of total revenues. The revenue estimate, also published by the Office of Economic and Demographic Research (EDR), which has rebounded as the economy has improved, is estimated to increase 2%. Local Option Fuel Tax – These proceeds are allocated via a ten-year interlocal agreement between the county and municipalities based on transportation expenditures. Counties are authorized to levy up to 12 cents of local option fuel taxes in the form of three separate levies. The first is 1 cent; the City does not receive a portion of this. The second is 1 to 6 cents; the County City of Fort Walton Beach, FL 39 Revenues levies the full 6 cents and the City receives 9.7956%. The third is 1 to 5 cents, of which the County currently levies 3 cents. The City’s local option fuel tax proceeds for FY 2021-22 are budgeted at $606K and $272K, respectfully. This revenue source is anticipated to increase on an average of 4%. Interfund Transfers – Interfund transfers represent $3.0M, or 5.8%, of total revenues. The Debt Service Fund receives $1.6M from the General Fund for principal and interest payments. The Beal Memorial Cemetery Fund receives $35K from the General Fund (20% of cemetery lot sales) for investment for perpetual care of the cemetery once all lots are sold. The General Fund receives $1.3M from the Utilities Fund and $229K from the Stormwater Fund (6% of water & sewer and stormwater fees) as a franchise/right-of-way access fee and $524K from the Sanitation Fund to compensate for additional roadway wear & tear caused by heavy sanitation trucks. City of Fort Walton Beach, FL 40  Expenditures FY 2021-22 Budgeted Expenditures $52,861,351 Debt Service , Capital Outlay/ $5,734,660 , 10.8% Contingencies , $456,165 , Improvement , 0.9% $5,933,055 , 11.2% Reserves , $886,556 , 1.7% Interfund Transfers , Culture & Recreation , $1,075,601 , 2.0% $4,893,519 , 9.3% General Government , Economic Environment $3,877,353 , 7.3% , $1,258,453 , 2.4% Transportation , $862,200 , 1.6% Public Safety , $13,621,672 , 25.8% Physical Environment , $14,262,117 , 27.0% Physical Environment – This category comprises $14.2M, or 27.0% of total expenses and $16 includes cemetery operations and the following $14 enterprise activities: water, sewer, stormwater, $12 recycling, and solid waste. These operations are $10 self-sustaining since cemetery revenues normally exceed expenses and enterprise Millions $8 activities are funded by user fees rather than general revenues such as property taxes. $6 $4 $2 Public Safety – This category includes police, $0 fire, code enforcement, and building inspection Cemetery Water & Sewer Garbage Stormwater services and totals $13.6M, or 25.8%, of total 2017-18 2018-19 2019-20 Budget 2020-21 Budget 2021-22 expenses. Public Safety increases were due to personnel changes in FY 2021-22. $6.10 Recreation & Cultural Services – This $5.35 category equals $4.8M, or 9.3%, of total $4.60 expenses and includes parks & recreation $3.85 programs and facilities, senior activities, library, $3.10 museums, and golf courses. A portion of these Millions $2.35 leisure service expenses are offset by revenues $1.60 such as facility and park rentals, youth and adult athletic fees, recreation center memberships, and $0.85 $0.10 -$0.65 Police Fire Code Enf Bldg Insp museum entrance fees. This category is relatively flat when compared to FY 2020-21. 2017-18 2018-19 2019-20 Budget Budget After opening a new recreation complex in May 2020-21 2021-22 City of Fort Walton Beach, FL 41 Expenditures 2015, the department is settling in at the new facility, and continues to bring multiple sports tournaments to the City. General Government – This category is $3.8M, or 7.3%, of total expenses and includes the following units of City government funded from ad valorem tax proceeds that provide support services to other departments and information to $6.5 the public: City Council, City Manager, City $6.3 Clerk, information technology, human resources, $6.1 risk management, accounting, budgeting, $5.9 purchasing, planning, fleet, and facilities. Millions $5.7 Debt Service – This category totals $5.7M, or $5.5 10.8%, of total expenses and includes principal $5.3 and interest payments for the City’s equipment $5.1 and facilities funded via capital lease/purchase, $4.9 revenue notes, or other debt financing. In FY General Gov't 2017-18 2018-19 2019-20 Budget Budget 2020-21, the City issued new debt to pay for a new 2020-21 2021-22 Fire Ladder Truck and for a new irrigation system for Pines Golf Course. Capital Outlay/Improvement – This category $6.0 comprises $5.9M, or 11.2%, of total expenses. $5.0 Capital outlay includes the purchase of computers, vehicles, equipment, and other assets $4.0 with a value greater than $1,000 and a useful life Millions $3.0 of more than one (1) year. Capital improvement $2.0 includes the acquisition, construction, replacement, or renovation of facilities and $1.0 infrastructure with a value greater than $25,000 $0.0 and a useful life of ten (10) years or more (e.g. Capital Outlay Capital Improvement buildings, parks, streets, and water and sewer 2017-18 2018-19 2019-20 Budget 2020-21 Budget 2021-22 lines). IT funding of $99K includes various laptops and desktops replacements. Vehicle and equipment replacements in the amount of $745K includes 5 police patrol vehicles, 6 trucks, and 1 knuckleboom. The following capital improvement projects are budgeted at a total cost of $4.8M: new cemetery plots, street resurfacing, sidewalk construction, design of Preston Hood Athletic Complex expansion, design of new cemetery office building, design of new Museum building, water meter replacements, water line replacements, sewer grouting/lining and storm drainage improvements. Various other improvements are detailed in the Executive Summary of this document. Interfund Transfers – Interfund transfers represent $1.39M, or 5.0%, of total expenses. Transfers to the General Fund total $2.4M based on the Cost Allocation Plan, which provides reasonable and proportionate reimbursement for services provided to enterprise and special revenue funds such as city clerk, city council (including city attorney), city manager, administrative services (i.e. human resources, risk management, information technology), financial services (i.e. budget, grants, accounting, accounts payable, payroll, purchasing), and engineering services (i.e. engineering, fleet, facilities). City of Fort Walton Beach, FL 42 Expenditures Economic Environment – This category totals $4.0 $1.2M, or 2.4%, of total expenses and includes the $3.5 Community Development Block Grant (CDBG) $3.0 program for low to moderate income families and $2.5 the Community Redevelopment Agency (CRA) Millions $2.0 to revitalize blighted areas. CDBG funding $1.5 comes from the U.S. Department of Housing and $1.0 Urban Development. CRA activities are funded $0.5 from a portion of City and County tax dollars. Ad $0.0 valorem revenues are anticipated to increase and CDBG CRA the additional funding will be utilized for various 2017-18 2018-19 2019-20 Budget Budget 2020-21 2021-22 Capital Improvement Projects. The timing of capital projects accounts for the annual fluctuations in prior years. Transportation – This category represents $1.2 $862K, or 1.6%, of total expenses and includes $1.1 $1.0 streets, right-of-way, and engineering. Roadway- $0.9 related expenses are funded in large part by local $0.8 $0.7 option fuel tax proceeds and reimbursements from Millions $0.6 the Florida Department of Transportation. $0.5 $0.4 Reserves – Reserve funds are budgeted if $0.3 $0.2 anticipated revenues exceed budgeted expenses or $0.1 for the specific purpose of rebuilding fund balance $0.0 Streets Engineering (governmental funds) or net assets (enterprise funds). Reserves totaling $886K, or 1.7%, of 2017-18 2018-19 2019-20 Budget 2020-21 Budget 2021-22 expenses are budgeted in the CRA Fund. Contingencies – Contingency funds total $456K, or 0.9%, of total expenses and are budgeted to guard against unanticipated price increases (e.g. fuel, utilities), emergency repairs, or revenue shortfalls. The City budgets 1% of personnel and operating expenses as contingency funds in the General, Florida Building Code, Utilities, Sanitation, and Stormwater funds. City of Fort Walton Beach, FL 43  CITY OF FORT WALTON BEACH, FL Total Expenditures by Category - All Funds Personal Operating Capital Capital Debt Cost Interfund Replenish 2021-22 2020-21 Budget Change Services Expenses Outlay Improv. Service Allocation Transfer Reserves Budget Budget $ % City Council 207,087 380,842 - - - - - - 587,929 470,146 117,783 25.05% City Manager 372,780 26,661 - - - - - - 399,441 407,835 (8,394) -2.06% Human Resources 288,318 97,445 - - - - - - 385,762 356,581 29,181 8.18% Information Technology 375,473 297,642 - - - - - - 673,115 553,663 119,452 21.57% Risk Management - 907,390 - - - - - - 907,390 744,169 163,221 21.93% City Clerk 182,092 66,780 - - - - - - 248,872 236,139 12,733 5.39% Finance 658,733 178,577 - - - - - - 837,310 715,540 121,770 17.02% Purchasing 193,984 13,339 - - - - - - 207,322 198,913 8,409 4.23% Police 6,141,454 676,148 - - 143,767 - - - 6,961,368 6,760,718 200,650 2.97% Fire 5,522,965 411,347 - - 564,598 - - - 6,498,910 5,976,148 522,762 8.75% Emergency Mgmt - 16,527 - - - - - - 16,527 16,210 317 100.00% Recreation 784,026 449,721 120,000 - 551,869 - - - 1,905,616 1,917,853 (12,237) -0.64% Parks/Right-of-way 765,179 373,314 - - - - - - 1,138,493 1,108,625 29,868 2.69% Golf Club 531,202 387,131 - - - - - - 918,333 876,843 41,490 4.73% Golf Grounds 654,305 420,238 37,055 - 254,067 - - - 1,365,665 1,217,427 148,238 12.18% Library 465,024 147,898 35,000 - 18,353 - - - 666,275 659,166 7,109 1.08% Museum 250,546 49,952 - - - - - - 300,497 276,816 23,681 8.55% Cemetery 214,162 193,553 - 350,000 - - 35,017 - 792,732 514,593 278,139 54.05% Growth Management 158,182 28,862 - - - - - - 187,044 171,211 15,833 9.25% Planning & Zoning 202,481 30,834 - - - - - - 233,315 272,797 (39,482) -14.47% Code Enforcement 201,754 14,703 - - - - - - 216,457 179,345 37,112 20.69% Fleet 543,339 65,820 - - - - - - 609,159 581,598 27,561 4.74% Facilities 378,911 621,487 - - 152,843 - - - 1,153,241 1,165,757 (12,516) -1.07% Streets 268,342 406,813 10,000 175,000 - - - - 860,156 696,745 163,411 23.45% 1/2 Cent Sales Tax - - - 1,130,000 - - - - 1,130,000 1,500,000 (370,000) 100.00% Non-Departmental-001 125,000 390,150 423,100 - - (2,441,882) - - (1,503,632) (771,873) (731,759) 94.80% General Fund 19,485,339 6,653,174 625,155 1,655,000 1,685,497 (2,441,882) 35,017 - 27,697,297 26,802,966 894,332 3.34% Law Enf. Trust Fund - 12,173 - - - - - - 12,173 12,173 - 0.00% Law Enf. Training Fun - 500 - - - - - - 500 500 - 0.00% FBC Fund 401,351 98,649 27,000 - - 124,102 - - 651,101 474,211 176,890 37.30% CDBG Fund 31,953 72,313 - 64,600 - - - - 168,866 234,807 (65,941) -28.08% CRA 467,900 500,191 81,500 315,000 - 186,096 - 886,556 2,437,243 3,585,259 (1,148,016) -32.02% CRA Fund 467,900 500,191 81,500 315,000 - 186,096 - 886,556 2,437,243 3,585,259 (1,148,016) -32.02% Debt Service Fund - - - - 1,685,496 - - - 1,685,496 1,076,579 608,917 56.56% Customer Service 243,375 262,313 - - - - - - 505,688 440,165 65,523 14.89% Utility Services 473,826 136,810 - - 535,500 - - - 1,146,137 1,160,104 (13,967) -1.20% GIS 197,022 63,060 3,500 - - - - - 263,582 265,482 (1,900) 100.00% Water Operations 552,331 444,277 - - 116,895 - - - 1,113,503 1,246,651 (133,148) -10.68% Water Distribution 335,986 122,075 5,200 1,300,000 180,288 - - - 1,943,549 904,637 1,038,912 114.84% Sewer Collect&Treatmt 757,061 3,357,442 - 930,000 1,309,984 - - - 6,354,487 5,443,473 911,014 16.74% Non-Departmental-401 10,000 121,539 85,200 - - 1,345,351 694,377 - 2,256,467 2,158,571 97,896 4.54% Utilities Fund 2,569,601 4,507,516 93,900 2,230,000 2,142,667 1,345,351 694,377 - 13,583,413 11,619,083 1,964,330 16.91% Solid Waste 1,267,115 1,842,842 - - 85,000 - - - 3,194,956 3,122,105 72,851 2.33% Recycling 67,016 165,122 - - - - - - 232,138 240,021 (7,883) -3.28% Non-Departmental-403 1,500 58,041 240,000 - - 524,504 262,556 - 1,086,601 1,275,557 (188,956) 100.00% Sanitation Fund 1,335,631 2,066,005 240,000 - 85,000 524,504 262,556 - 4,513,696 4,637,683 (123,987) -2.67% Stormwater 377,221 287,770 - 600,000 136,000 - - - 1,400,991 743,407 657,584 88.46% Non-Departmental-405 500 10,332 900 - - 229,875 83,650 - 325,257 297,573 27,684 9.30% Stormwater Fund 377,721 298,102 900 600,000 136,000 229,875 83,650 - 1,726,249 1,040,981 685,268 65.83% Beal Memorial Fund - 14,919 - - - - 350,000 20,398 385,317 91,422 293,895 321.47% TOTAL ALL FUNDS 24,669,496 14,223,542 1,068,455 4,864,600 5,734,660 (31,954) 1,425,600 906,954 52,861,351 49,575,666 3,285,688 6.63% 44  CITY OF FORT WALTON BEACH, FL Personal Services Trends - All Funds Personal Services by Fund $24 $20 $16 Millions $12 $8 $4 $0 Actual Actual Budget Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 General Fund Law Enf. Trust Fund Law Enf. Training Fund FL Bldg Code Fund CDBG Fund CRA Fund Utilities Fund Sanitation Fund Stormwater Fund Actual Actual Budget Budget Budget $ % 2017-18 2018-19 2019-20 2020-21 2021-22 Variance Variance General Fund 16,702,585 15,423,301 18,349,095 18,616,847 19,058,144 441,297 2.37% Law Enf. Trust Fund - - - - - - 0.00% Law Enf. Training Fund - - - - - - 0.00% FL Bldg Code Fund 265,105 186,088 242,343 254,520 401,351 146,831 0.00% CDBG Fund 21,191 27,623 24,852 27,748 31,953 4,205 15.15% CRA Fund 357,543 421,800 426,406 538,234 467,900 (70,334) -13.07% Utilities Fund 2,498,700 2,168,410 2,528,416 2,510,620 2,569,601 58,981 2.35% Sanitation Fund 1,208,900 1,180,325 1,252,170 1,313,983 1,335,631 21,648 1.65% Stormwater Fund 320,538 297,399 352,483 3,770,165 377,721 (3,392,444) -89.98% Personal Services 21,374,562 19,704,947 23,175,765 27,032,118 24,242,301 (2,789,817) -10.32% Personal Services by Category $24 $20 $16 Millions $12 $8 $4 $0 Actual Actual Budget Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Salaries Social Security Medicare Retirement Health/Dental/Life Ins. Workers Comp. Unemployment Comp. Actual Actual Budget Budget Budget % 2017-18 2018-19 2019-20 2020-21 2021-22 $ Variance Variance Salaries 13,368,357 12,292,377 15,204,574 15,165,024 15,959,276 794,252 5.24% Social Security 728,634 712,837 773,667 850,519 883,166 32,647 3.84% Medicare 170,476 166,919 181,011 198,906 207,184 8,278 4.16% Retirement 4,553,452 4,044,285 3,799,400 3,797,620 3,568,813 (228,807) -6.03% Health/Dental/Life Ins. 2,203,041 1,931,907 2,744,777 3,106,616 3,098,938 (7,678) -0.25% Workers Comp. 325,602 415,862 447,335 488,427 499,919 11,492 2.35% Unemployment Comp. 298 4,546 25,000 25,000 25,000 - 0.00% Personal Services 21,349,861 19,568,732 23,175,764 23,632,118 24,242,301 610,183 2.58% 45  CITY OF FORT WALTON BEACH, FL Personal Services by Category - All Funds Service Incentive/ Gross Overtime Total Wages Awards Merit Pay Add Pays Wages & Holiday Wages City Council 41,243 - - - 41,243 - 41,243 City Manager 287,445 - - - 287,445 - 287,445 Human Resources 231,114 50 - - 231,164 - 231,164 Information Technology 265,679 - - - 265,679 - 265,679 City Clerk 137,167 150 - - 137,317 25 137,342 Finance 488,383 - - - 488,383 850 489,233 Purchasing 154,752 300 - - 155,052 100 155,152 Police 3,234,997 1,100 100,015 5,400 3,341,512 318,795 3,660,307 Fire 2,559,436 500 36,263 - 2,596,199 455,068 3,051,267 Recreation 573,594 150 - 573,744 - 573,744 Parks/Right-of-Way 493,206 100 - - 493,306 4,020 497,326 Golf Club 453,773 - - - 453,773 100 453,873 Golf Grounds 476,135 - - - 476,135 3,765 479,900 Library 382,508 100 - - 382,608 200 382,808 Museum 201,465 500 - - 201,965 20 201,985 Cemetery 126,066 400 - - 126,466 600 127,066 Growth Management 125,730 - - - 125,730 - 125,730 Planning & Zoning 159,934 - - - 159,934 150 160,084 Code Enforcement 129,505 150 - - 129,655 150 129,805 Fleet 377,260 100 - - 377,360 1,500 378,860 Facilities 274,907 400 - - 275,307 3,000 278,307 Streets 183,167 - - - 183,167 1,000 184,167 Non-Departmental 100,000 - - - 100,000 - 100,000 General Fund 11,457,466 4,000 136,278 5,400 11,603,144 789,343 12,392,487 FL Bldg Code Fund 294,561 - - - 294,561 - 294,561 CDBG Fund 31,953 - - - 31,953 - 31,953 CRA 254,127 150 15,452 - 269,729 10,203 279,932 CRA Fund 254,127 150 15,452 - 269,729 10,203 279,932 Customer Service 186,476 - - - 186,476 500 186,976 Utility Services 346,824 - - - 346,824 - 346,824 GIS 153,005 150 - - 153,155 - 153,155 Water Operations 379,437 - - - 379,437 14,350 393,787 Water Distribution 185,642 150 - - 185,792 23,450 209,242 Sewer Collect & Treatmt 471,423 300 - - 471,723 32,000 503,723 Non-Departmental 10,000 - - - 10,000 - 10,000 Utilities Fund 1,732,807 600 - - 1,733,407 70,300 1,803,707 Solid Waste 830,004 - - - 830,004 31,000 861,004 Recycling 43,922 100 - 44,022 2,120 46,142 Non-Departmental 1,500 - - - 1,500 - 1,500 Sanitation Fund 875,426 100 - - 875,526 33,120 908,646 Stormwater 246,490 - - - 246,490 1,000 247,490 Non-Departmental 500 - - - 500 - 500 Stormwater Fund 246,990 - - - 246,990 1,000 247,990 TOTAL ALL FUNDS 14,893,330 4,850 151,730 5,400 15,055,310 903,966 15,959,276 46  Social Pension Retirement Health, Dental Work Unempl. Total FY 2021-22 Security Medicare Defined Benefit Defined Contrib & Life Ins. Comp Comp Benefits TOTAL 2,557 598 - - 162,622 66 - 165,843 207,087 17,209 4,025 20,224 9,321 34,076 480 - 85,335 372,780 14,317 3,348 - 13,650 25,469 370 - 57,154 288,318 15,553 3,637 - 16,554 73,665 384 - 109,793 375,473 8,059 1,885 2,600 15,571 16,421 213 - 44,749 182,092 24,378 5,701 20,803 19,758 98,186 673 - 169,499 658,733 9,041 2,114 10,401 7,941 9,097 238 - 38,832 193,984 200,235 47,398 1,250,091 20,897 650,963 94,090 - 2,263,674 5,923,981 155,001 36,250 1,401,111 750 534,426 134,438 - 2,261,976 5,313,243 34,232 8,006 31,204 21,855 93,572 21,412 - 210,281 784,026 30,535 7,141 31,204 19,302 155,572 24,098 - 267,852 765,179 28,262 6,610 20,803 12,609 9,045 - 77,329 531,202 28,958 6,773 - 24,797 103,275 10,603 - 174,406 654,305 23,372 5,466 31,204 3,389 17,604 1,182 - 82,217 465,024 12,465 2,916 10,401 5,686 16,770 322 - 48,560 250,546 6,790 1,588 31,204 - 37,831 9,682 - 87,095 214,162 7,741 1,810 . 4,612 18,088 201 - 32,452 158,182 9,898 2,315 - 11,995 17,934 256 - 42,398 202,481 7,691 1,799 20,803 1,768 37,018 2,870 - 71,949 201,754 21,306 4,983 10,401 17,407 101,977 8,405 - 164,479 543,339 16,654 3,895 20,803 9,319 32,779 17,154 - 100,604 378,911 11,305 2,644 10,401 7,507 36,295 16,023 - 84,175 268,342 - - - - - - 25,000 25,000 125,000 685,559 160,902 2,923,658 232,079 2,286,249 352,205 25,000 6,665,652 19,058,144 17,731 4,147 10,401 13,227 54,526 6,756 - 106,788 401,351 - - - - - - - - 31,953 15,000 3,506 95,363 2,716 63,762 7,621 - 187,968 467,900 15,000 3,506 95,363 2,716 63,762 7,621 - 187,968 467,900 10,775 2,520 - 8,555 34,251 299 - 56,400 243,375 20,259 4,738 20,803 15,711 62,167 3,324 - 127,002 473,826 9,231 2,159 10,401 5,616 16,214 245 - 43,866 197,022 21,785 5,095 10,401 14,914 92,068 14,282 - 158,545 552,331 10,895 2,548 31,204 2,762 62,755 16,580 - 126,744 335,986 27,771 6,564 31,204 19,026 151,679 17,094 - 253,338 757,061 - - - - - - - - 10,000 100,716 23,624 104,013 66,584 419,134 51,824 - 765,895 2,569,601 47,326 11,068 62,409 26,987 201,683 56,638 - 406,111 1,267,115 2,274 532 - 2,196 12,615 3,258 - 20,875 67,016 - - - - - - - - 1,500 49,600 11,600 62,409 29,183 214,298 59,896 - 426,986 1,335,631 14,560 3,405 20,803 8,377 60,969 21,617 - 129,731 377,221 - - - - - - - - 500 14,560 3,405 20,803 8,377 60,969 21,617 - 129,731 377,721 883,166 207,184 3,216,647 352,166 3,098,938 499,919 25,000 8,283,020 24,242,301 state contribution police 217,473 state contribution fire 209,722 24,669,496 47  CITY OF FORT WALTON BEACH, FL Full Time Equivalent (FTE) Position Summary Actual Budget Budget Department 2017-18 2018-19 2019-20 2020-21 2020-22 City Manager 3.00 3.00 3.00 3.00 3.00 Human Resources 8.70 8.70 8.00 8.00 9.00 City Clerk 2.40 2.40 2.00 2.00 2.00 Financial Services 14.50 14.50 14.50 14.50 15.50 Police Services 70.90 71.82 74.82 75.94 75.94 Fire Services 37.00 37.00 44.00 44.00 44.25 Recreation Services 68.03 70.73 71.19 71.19 71.20 Growth Management 41.00 41.00 12.00 13.00 15.25 Public Works & Utility Srvcs 54.00 52.00 81.00 81.00 81.00 Total Funded FTE's 299.53 301.15 310.51 312.64 317.14 Frozen/Unfunded FTE's Total Authorized FTE's 299.53 301.15 310.52 312.64 317.14 Full Time Equivalent (FTE) Positions 320 310 300 290 280 270 260 250 Actual Actual Budget Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 48  Citizens of Fort Walton Beach City Council City Clerk City Manager City Attorney 2 FTE 3 FTE 0400 0200 Public Works Financial Growth Management Fire Services Human Resources Police Services Recreation Services and Utility Services Services 15.25 FTE 44.25 FTE 9 FTE 75.94 FTE 71.20 FTE 81 FTE 15.50 FTE 1200 0900 0300 & 0320 0800 1000 to 1080 1200 & 1300 0500 & 0520 & 0530 Utility Administration Building Inspections Accounting Advanced Life Human Resources Uniform Patrol Athletics – Adult & & Permitting Support Youth Fleet & Facilities Auditing Insurance & Risk K-9 Patrol Code Enforcement Fire Suppression Management Recreation Centers GIS/CAD Budgeting Criminal and Programming CDBG Fire Prevention IT Investigations Sanitation Purchasing Grounds Planning Fire Inspection Community Policing/ Maintenance: Parks, Sewer Collections Debt Service & CRA CRA Management Hazardous Materials Right-Of-Way and Stormwater Response Crime Prevention Cemetery Treasury Streets Fire Education Communications Library Utility Billing Water Distribution Records Museum Contingencies & Water Operations Transfers Support Services Golf Club Operations School Crossing Guards Reserve Officers 49 50  General Fund The General Fund encompasses 52.28% of the City’s activities and services and accounts for all financial resources not accounted for in other funds. Services such as police and fire protection, code enforcement, recreation, grounds maintenance, streets, along with internal support functions such as human resources, finance, purchasing, information technology, and fleet and facilities maintenance are funded here. Revenue Highlights Budget. ……2021-22. $ Change % Change $30 Ad Valorem Taxes 6,870,632 459,616 7.2% $25 Other Taxes 7,502,599 624,992 9.1% $20 Licenses & Permits 3,219,306 16,525 .50% Intergov’t Revenue 3,474,999 197,850 6.0% Millions $15 Charges for Services 3,145,442 201,631 6.8% $10 Interest & Other 795,528 -1,210,227 -60.3% Interfund Transfers In 1,390,582 387,528 38.6% $5 Use of Reserves 1,298,209 216,416 20.0% $0 $27,697,297 894,332 3.3% Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Ad Valorem Taxes Other Taxes Licenses & Permits Intergov't Revenue Charges for Services Interest & Other Interfund Transfers Appropriations  The budget is predicated on the current millage (Ad Valorem) rate of 5.3293 mills. One mill equals $1 per $1,000 of taxable property value. Expenditure Highlights $30 Budget. …… 2021-22 $ Change % Change $25 Personal Services 19,485,339 467,015 2.5% Operations & Maintenance 4,211,289 509,076 13.8% $20 Capital Outlay/Imprvmt 2,280,155 (690,875) (23.3)% Millions Debt Service 1,685,497 608,919 56.6% $15 Interfund Transfers Out 35,017 200 .6% Replenish Reserves 0 0 0.0% $10 $27,697,297 894,332 3.3% $5 $0 Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Debt Service Interfund Transfers  Operating expenses increased due to increasing cost of utilities, as well as maintaining sustainable operations.  Debt Service increased primarily due to the purchase of a new fire ladder truck and the Golf Club Pines Course Irrigation Replacement CIP.  Interest & Other revenues decreased as a result of the completion of sale of surplus land in FY 2020- 21.  The State of Florida shared revenues have rebounded and are forecast to increase 8.13% year-over- year. 51  001 GENERAL FUND - REVENUES Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change 6,022,855 6,380,248 6,518,096 6,411,016 0500-311-1000 Ad Valorem Taxes 6,870,632 7.17% $ 6,022,855 $ 6,380,248 $ 6,518,096 $ 6,411,016 Total Ad Valorem Taxes $ 6,870,632 7.17% 601,461 602,969 602,302 582,761 0500-312-4100 Local Option Fuel Tax 606,071 4.00% 272,487 272,119 272,915 261,954 0500-312-4200 Local Option Fuel Tax - 2nd 272,432 4.00% - - 2,016,085 1,500,000 1499-335-1800 Local Discretionary Sales SurTax 2,073,115 38.21% - 221,641 217,473 181,576 0800-312-5200 Insurance Premium Tax - Police Pension 217,473 19.77% - 219,901 209,722 219,901 0900-312-5100 Insurance Premium Tax - Fire Pension 209,722 -4.63% $ 873,948 $ 1,316,630 $ 3,318,498 $ 2,746,192 Total Other Taxes $ 3,378,813 23.04% 2,387,745 2,302,895 2,342,442 2,293,795 0500-314-1000 Electric 2,316,733 1.00% 308,341 324,634 328,306 326,159 0500-314-3000 Water 332,682 2.00% 255,125 286,738 276,238 278,771 0500-314-4000 Gas 284,346 2.00% 10,076 9,566 7,973 9,658 0500-314-8000 Propane 9,500 -1.64% $ 2,961,287 $ 2,923,832 $ 2,954,959 $ 2,908,383 Total Utility Taxes $ 2,943,261 1.20% 1,220,739 1,121,252 1,069,564 1,062,697 0500-315-1000 Communications Services Tax 1,020,189 -4.00% $ 1,220,739 $ 1,121,252 $ 1,069,564 $ 1,062,697 Total Communications Services Tax $ 1,020,189 -4.00% 153,285 183,186 188,204 160,335 0500-316-1000 Business Tax Receipts 160,335 0.00% 3,381 - - - 0500-316-1010 Penalties - Business Tax Receipts - 0.00% $ 156,666 $ 183,186 $ 188,204 $ 160,335 Total Business Tax Receipts $ 160,335 0.00% $ 11,235,494 $ 11,925,148 $ 14,049,320 $ 13,288,623 TOTAL TAXES $ 14,373,230 8.16% 1,895,071 1,826,104 1,829,865 1,784,851 0500-323-1000 Electric 1,820,548 2.00% 213,274 243,043 216,596 213,409 0500-323-4000 Gas 219,811 3.00% 22,759 23,570 23,841 23,258 0500-323-7000 Solid Waste - Host Fee 23,258 0.00% $ 2,131,104 $ 2,092,718 $ 2,070,302 $ 2,021,518 Total Franchise Fees $ 2,063,617 2.08% 1,624 1,368 - 342 1240-325-1002 Girard Avenue 342 -0.06% 2,045 6,680 6,876 516 1240-325-1003 Stokes Avenue 516 -0.05% 761,048 1,152,767 0900-325-1310 Fire Assessment Fee 1,116,527 -3.14% $ 3,670 $ 8,048 $ 767,924 $ 1,153,626 Total Special Assessments $ 1,117,385 -3.14% - 105 90 100 0800-329-4000 Taxi Permit/Bicycle License 90 -10.00% - 30 10,115 3,445 0900-329-2010 Fire Safety Plan Review 6,500 0.00% 14,787 16,596 25,617 14,979 1205-329-1001 Zoning/Variances Fees 22,000 46.87% 4,533 4,173 16,024 8,600 1205-329-2000 Zoning Site Plan Review 9,200 6.98% 363 350 200 514 1205-329-9010 Licenses & Registrations - Golf Cart 514 0.00% $ 19,682 $ 21,254 $ 52,046 $ 27,638 Total Other Licenses & Permits $ 38,304 38.59% $ 2,154,456 $ 2,122,020 $ 2,890,273 $ 3,202,782 TOTAL LICENSES & PERMITS $ 3,219,306 0.52% 32,319 28,830 32,632 31,000 0500-333-1000 Housing Authority 31,000 0.00% $ 32,319 $ 28,830 $ 32,632 $ 31,000 Total Federal Payments In Lieu of Taxes $ 31,000 0.00% - - - 109,865 1592-331-2050 Federal Grants - Police COPS Grant (Yr 3 of 3) 109,865 0.00% 398,393 362,430 1593/4-331-2055 Fed Grants-Fire Safer Grant(Yr 3 of 3) & Asst FF 169,134 -53.33% - - 3,089,741 - 1500-331-1000 COVID-19 Cares Act - 0.00% $ - $ - $ 3,488,134 $ 472,295 Total Federal Grants $ 278,999 -40.93% 831,270 - 500 - 334 State Grants 100,000 100.00% $ 831,270 $ - $ 500 Total State Grants $ 100,000 100.00% 896,364 930,735 870,764 817,706 0500-335-1221 Municipal Revenue Sharing 834,060 2.00% 10,318 9,132 11,124 12,189 0500-335-1400 Mobile Home Licenses 12,150 -0.32% 42,711 42,726 44,454 44,392 0500-335-1500 Alcoholic Beverage License 44,800 0.92% 2,067,353 2,174,233 2,048,977 1,858,829 0500-335-1800 Sales Tax 1/2 - 5th Cent 2,065,526 11.12% - 10,596 7,720 9,096 0900-335-2100 Fire Supplemental Compensation 8,500 -6.55% $ 3,016,745 $ 3,167,423 $ 2,983,039 $ 2,742,212 Total State Shared Revenues $ 2,965,036 8.13% 001-Revenues 9/14/2021 12:46 PM 52  001 GENERAL FUND - REVENUES Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change - - 5,000 - 0310-366-1026 Local Grants - 0.00% - 81,376 86,884 86,750 1500-337-7000 Library Cooperative Funding 84,964 -2.06% - - 2,398 - 1070-337-7010 Other Grants - 0.00% $ - $ 81,376 $ 94,282 $ 86,750 Total Other Grants $ 84,964 -2.06% 28,189 23,461 19,975 20,000 0500-338-1000 County Business Tax Receipt - Municipality Share 15,000 -25.00% $ 28,189 $ 23,461 $ 19,975 $ 20,000 Total Local Shared Revenues $ 15,000 -25.00% $ 3,908,524 $ 3,301,089 $ 6,618,562 $ 3,352,257 TOTAL INTERGOVERNMENTAL REVENUE $ 3,474,999 3.66% 175 25 75 50 0500-341-3000 Administrative Fee - Returned Checks 50 0.00% - - 124 - 0500-341-3100 Administrative & Billing Fees - Fuel - 0.00% 6,143 6,895 1,995 1,200 1060-341-9110 Passport Fees - Library 1,400 16.67% 835 630 175 250 1070-341-9110 Passport Fees - Museum 400 60.00% 4,380 3,900 1,020 - 1200-341-3001 Overhead Banner Installation Fee - 0.00% 191 176 74 205 1230-341-9330 Special Events - Barricades, Orange Cones 150 -26.83% 250 499 - 500 1230-341-9600 Sign Shop Sales 450 -10.00% 16,456 15,084 14,528 13,500 1500-341-3010 Admin Service Fees - Documents 14,000 3.70% - - - 200 1500-341-9120 Election Qualifying Fees 200 100.00% 4,196 232 372 400 1500-341-9300 Photo Copies/Certifying 450 12.50% $ 32,626 $ 27,440 $ 18,363 $ 16,305 Total General Government $ 17,100 4.88% - 2,878 1,061 2,500 0800-342-1000 Law Enforcement Services 1,000 -60.00% - 5,022 950 4,500 0800-342-1800 Photo Copies 2,000 -55.56% - 1,868 1,463 1,500 0900-342-2200 Safety Permits & Licenses 1,200 -20.00% - - 1,100 - 0900-342-2300 Fire Prevention Programs - 0.00% - 23,207 12,427 20,500 0900-342-2700 Annual Safety Inspection Fees 18,500 -9.76% $ - $ 32,975 $ 17,001 $ 29,000 Total Public Safety $ 22,700 -21.72% 176,790 171,375 149,965 174,083 1080-343-8000 Sale of Lots 175,083 0.57% 2,790 8,700 13,250 9,000 1080-343-8100 Crypt Sales 9,500 5.56% 10,235 19,752 19,935 21,500 1080-343-8200 Niche Sales 22,000 2.33% 17,120 19,610 20,290 23,500 1080-343-8300 Weekend/Holidays Interments 23,500 0.00% 143,250 156,665 146,490 175,500 1080-343-8400 Openings/Closings 175,600 0.06% - 1,874 2,400 555 1080-343-8500 Transfer Fees 1,000 80.18% $ 350,185 $ 377,976 $ 352,330 $ 404,138 Total Cemetery $ 406,683 0.63% 43,774 43,774 43,496 43,496 1010-344-9007 DOT Right-of-Way Maintenance Contract 43,496 0.00% 11,833 12,050 20,275 9,246 1240-343-9100 Cut Paved Surface/Curb 12,500 35.19% 106,035 109,216 113,543 122,081 1240-344-9008 DOT Lighting Maintenance Contract 135,200 10.75% 95,599 98,504 101,078 101,078 1240-344-9009 DOT Traffic Signal Maintenance Contract 106,535 5.40% $ 161,641 $ 165,040 $ 177,314 $ 275,901 Total Transportation $ 297,731 7.91% 116,827 127,287 107,230 110,000 1000-347-2000 Program Revenue 105,000 -4.55% 43,046 46,425 37,610 46,800 1000-347-2011 Program Revenue - Not City Staff Provided 47,800 2.14% - - - - 1000-347-2012 Program Revenue - Softball Instructional Program 32,000 100.00% 41,015 43,090 31,620 41,200 1000-347-2100 Sponsorship Revenue 40,200 -2.43% 19,487 13,709 6,816 12,100 1000-347-2200 Rental - Auditorium, Rec Centers, etc 11,100 -8.26% 16,560 18,025 9,398 12,500 1000-347-2210 Rentals tax-exempt - Auditorium, Rec Centers, etc 12,000 -4.00% - - 28,981 40,200 1000-347-5610 Memberships 35,200 -12.44% 2,100 1,750 2,310 2,200 1000-347-4030 Holiday Parade Entry Fee 2,300 4.55% $ 239,036 $ 250,286 $ 223,964 $ 265,000 Total Recreation $ 285,600 7.77% 31,450 31,121 18,490 17,300 1010-347-2200 Rentals - Liza Jackson 19,300 11.56% 8,926 7,991 3,794 7,650 1010-347-2210 Rentals tax-exempt - Liza Jackson 6,650 -13.07% 1,890 10,860 - - 1010-347-4020 Spec Evt tax-exempt - Landing - 0.00% $ 42,267 $ 49,972 $ 22,284 $ 24,950 Total Parks $ 25,950 4.01% 001-Revenues 9/14/2021 12:46 PM 53  001 GENERAL FUND - REVENUES Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change 677,330 710,502 813,711 797,150 1040-347-5000 Greens Fees 931,034 16.80% 436 342 1,735 650 1040-347-5020 Tournament Fees 1,200 84.62% 49,086 51,204 20,919 28,955 1040-347-5025 Tournament Fees - Tax Exempt 31,955 10.36% - 71,436 61,594 63,200 1040-347-5099 Golf.Now Green Fees 63,200 0.00% 109,776 115,887 131,146 117,350 1040-347-5100 Membership Fees 121,500 3.54% 559,183 590,995 559,316 661,334 1040-347-5200 Golf Cart Rental 661,634 0.05% 458 301 544 400 1040-347-5210 Pull Cart Rental 400 0.00% - 51,185 46,356 50,197 1040-347-5299 Golf.Now Golf Cart Fees 50,197 0.00% 60,620 64,318 79,594 73,338 1040-347-5300 Driving Range 93,688 27.75% 28,524 28,816 29,170 29,268 1040-347-5400 Rental and Lease Income - Restaurant & Pro Shop 30,520 4.28% 2,190 2,430 2,340 3,000 1040-347-5510 GHIN Handicapping Service 2,800 -6.67% 6,741 9,406 5,539 6,500 1040-347-5900 League Play 5,500 -15.38% - 40,809 42,572 38,130 1040-347-5915 Merchandise Sales 41,300 8.31% (188) (184) (84) 150 1040-347-5920 Cash Over/(Under) 150 0.00% $ 1,494,156 $ 1,737,448 $ 1,794,452 $ 1,869,622 Total Golf Club $ 2,035,078 8.85% 1,850 1,860 1,600 1,855 1060-347-1000 Library Fees 1,500 -19.14% 6,323 6,310 3,565 5,200 1060-347-1010 Photo Copy Revenue 4,500 -13.46% 125 100 - 171 1060-347-1210 Rentals - Taxable 150 -12.28% - - 150 - 1060-347-1220 Rentals - Tax Exempt - 0.00% $ 8,298 $ 8,270 $ 5,315 $ 7,226 Total Library $ 6,150 -14.89% 34,233 32,177 16,766 21,340 1070-347-3500 Admission Fees 21,400 0.28% 31,313 27,384 19,550 20,150 1070-347-3510 Merchandise Sales 21,500 6.70% 9,872 7,556 7,806 9,030 1070-347-3520 Fees - Tax Exempt 5,000 -44.63% 1,439 789 967 1,150 1070-347-3610 Memberships 550 -52.15% $ 76,856 $ 67,906 $ 45,089 $ 51,670 Total Museum $ 48,450 -6.23% $ 2,405,065 $ 2,717,311 $ 2,656,112 $ 2,943,811 TOTAL CHARGES FOR SERVICES $ 3,145,442 6.85% - 39,418 35,632 37,964 0800-351-5000 Traffic Fines 35,964 -5.27% - 19,771 19,315 20,213 0800-351-5030 Traffic Fines - Law Enforcement Automation 18,213 -9.89% $ - $ 59,189 $ 54,947 $ 58,177 Total Traffic Fines $ 54,177 -6.88% 9,704 4,500 1,573 - 1060-352-1000 Library Fines - 0.00% 229 561 478 518 1060-352-1010 Lost Publications 250 -51.74% $ 9,934 $ 5,061 $ 2,050 $ 518 Total Library Fines $ 250 0.00% - 345 759 500 0800-354-1100 Parking Citations 600 20.00% - 1,000 - 1,243 0800-354-1200 False Alarm Fines - Police 500 -59.77% 28,762 14,026 22,341 19,360 1217-354-1000 Code Enforcement - Fines 10,000 -48.35% 4,465 4,460 975 1,350 1217-354-1010 Code Enforcement - Fees 2,500 85.19% $ 33,227 $ 19,831 $ 24,075 $ 22,453 Total Violations of Local Ordinances $ 13,600 -39.43% $ 43,160 $ 84,081 $ 81,073 $ 81,148 TOTAL FINES & FORFEITURES $ 68,027 -16.17% 24,332 275,067 291,806 515,000 1500-361-1000 Interest Income 290,000 -43.69% 21,823 67,628 84,022 55,000 1500-361-2000 Dividend Income 55,000 0.00% $ 46,155 $ 342,695 $ 375,829 $ 570,000 Total Interest Income $ 345,000 -39.47% 3,925 5,861 1,215 1,318 1010-362-1000 Rentals & Leases 1,500 13.81% 26,568 26,568 27,803 28,685 1040-362-2010 Rental and Lease Income - Golf Tower 31,149 8.59% 223,681 268,335 299,880 301,096 1500-362-1000 Rental and Lease Income 307,118 2.00% $ 254,174 $ 300,764 $ 328,898 $ 331,099 Total Rents and Royalties $ 339,767 2.62% - - - 926,100 1500-364-1030 Sale of Surplus - Land - 100.00% $ - $ - $ - $ 926,100 Total Disposal of Fixed Assets $ - 0.00% 10,227 440 6,485 - 0800-366-1000 Contributions/Donations - Police - 0.00% 001-Revenues 9/14/2021 12:46 PM 54  001 GENERAL FUND - REVENUES Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change - 7,645 - - 0800-366-1040 Contributions/Donations - K-9 - 0.00% 750 1,000 1,800 - 0800-366-3010 Designated Donations 1,800 100.00% 1,853 715 265 - 0900-366-1060 Contributions/Donations - Fire - 0.00% - 32,232 24,961 - 1000-366-2010 Contributions/Donations - Recreation 18,474 100.00% 5,144 4,973 2,236 - 1060-366-2010 Contributions/Donations - Library 900 100.00% 1,015 586 2,542 - 1070-366-2010 Contributions/Donations - Museum 500 100.00% 1,350 - - - 1500-366-1000 Contributions/Donations - General - 0.00% 20,000 - - - 1500-366-6000 Contributions/Donations - Capital - 0.00% $ 40,340 $ 47,590 $ 38,289 $ - Total Contributions/Donations $ 21,674 100.00% - - 669 - 0800-369-9000 Abandoned Property - 0.00% 1,574 1,168 626 1,200 0000-369-9091 Discounts 700 -41.67% 97,568 - - - 1500-369-3000 Proceeds - Insurance - 0.00% 360 360 360 360 1500-369-5000 Proceeds - Sales Tax Credit 360 0.00% 57,246 61,069 16,736 35,620 1500-369-9000 Miscellaneous 20,000 -43.85% $ 156,749 $ 62,597 $ 18,391 $ 37,180 Total Other Revenues $ 21,060 -43.36% - 350,000 - - 1500-388-1030 Sale of Land Proceeds - 0.00% $ - $ 350,000 $ - $ - Total Cap Asset Disposal Proceeds $ - 0.00% $ 497,417 $ 1,103,646 $ 761,407 $ 1,864,379 TOTAL INTEREST & OTHER REVENUES $ 727,501 -60.98% - - - 60,000 1600-381-2400 Transfer from Beal Memorial Cemetery Fund 350,000 483.33% 642,721 642,721 1,230,404 702,595 1600-382-4100 Transfer from Utilities Fund 694,377 -1.17% 146,401 146,401 315,637 240,459 1600-382-4300 Transfer from Sanitation Fund 262,556 9.19% 58,251 58,251 201,645 60,228 1600-382-4500 Transfer from Stormwater Fund 83,650 38.89% $ 847,373 $ 847,373 $ 1,747,687 $ 1,063,283 Total Interfund Transfers $ 1,390,582 30.78% - 1,377,200 - - 1500-384-1078 Proceeds from Debt - 0.00% $ - $ 1,377,200 $ - $ - Total Proceeds from Debt/Loans $ - 0.00% - - - 1,006,684 1600-389-9100 Appropriation from Unassigned Fund Balance 1,298,209 28.96% $ - $ - $ - $ 1,006,684 Total Non-Operating Sources $ 1,298,209 28.96% $ 847,373 $ 2,224,573 $ 1,747,687 $ 2,069,966 TOTAL TRANSFERS IN $ 2,688,791 29.90% $ 21,091,491 $ 23,477,868 $ 28,804,434 $ 26,802,966 TOTAL FUND REVENUES $ 27,697,297 3.34% 001-Revenues 9/14/2021 12:46 PM 55  001 GENERAL FUND - 0100 CITY COUNCIL Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: - 125 - 200 341-9120 Election Qualifying Fees 200 0.00% $ - $ 125 $ - $ 200 TOTAL REVENUES $ 200 0.00% Personal Services: 40,708 40,708 41,130 41,243 511-1100 Executive Salaries 41,243 0.00% 2,536 2,530 2,550 2,557 511-2100 FICA Taxes 2,557 -0.01% 593 592 596 598 511-2101 Medicare 598 -0.02% 121,032 129,278 146,593 146,994 511-2300 Dental, Life & Health Insurance 162,622 10.63% 77 74 51 76 511-2400 Worker's Compensation 66 -12.63% $ 164,946 $ 173,182 $ 190,920 $ 191,467 Total Personal Services $ 207,087 8.16% Operating Expenditures: 166,857 - 25,000 - 511-3100 Professional Services - 0.00% - 80,930 119,066 103,000 511-3101 Legal Services 170,000 65.05% 82,710 82,710 82,710 85,192 511-3400 Other Services 115,170 35.19% 5,727 7,319 6,147 12,000 511-4000 Travel and Per Diem 15,896 32.47% 118 124 129 53 511-4100 Communication Services 155 192.45% - - - 2,000 511-4801 Special Events 2,000 0.00% - 14,790 - 17,000 511-4910 Election Expense 17,000 0.00% 2,992 4,688 7,262 6,000 511-5200 Operating Supplies 6,000 0.00% - 601 - 800 511-5210 Uniform Expense 800 0.00% - 930 - - 511-5231 Computer Hardware/Software - 0.00% 4,309 3,403 3,416 3,267 511-5400 Books, Dues & Publications 3,429 4.96% 4,246 6,484 960 7,000 511-5500 Training 7,640 9.14% Non-Operating: 42,430 41,917 145,298 42,367 511-8200 Grants & Aids 42,752 0.91% $ 309,389 $ 243,896 $ 389,988 $ 278,679 Total Operating Expenditures $ 380,842 36.66% Debt Service 182 166 - - 581-9121 Transfer to Debt Service Fund - 0.00% $ 182 $ 166 $ - $ - Total Debt Service $ - 0.00% $ 474,517 $ 417,244 $ 580,908 $ 470,146 TOTAL EXPENSES $ 587,929 25.05% $ (474,517) $ (417,119) $ (580,908) $ (469,946) NET REVENUE / (EXPENSE) $ (587,729) 25.06% 56 0100-City Council 8/19/2021 3:29 PM CITY COUNCIL Share of City Budget $587,929, DESCRIPTION 1.1% The City Council is the legislative body of the City. It is comprised of the Mayor and seven Council members, elected on a citywide basis in odd years for four-year, staggered terms. City Council meets on the second and fourth Tuesday of each month at 6:00pm in the Council Chambers located at City Hall. The City Council appoints the City Manager, City Clerk, City Attorney, and members of Boards and Committees, as well as adopts ordinances and resolutions setting City policy. City Council’s primary responsibility is to shape public policy in order to achieve the citizens’ desires for the future. As time passes, the complexion of a community, its residents, and leaders change, as do the priorities of the community. There is probably no more daunting task that any community faces than planning for its future and identifying future priorities. The Strategic Plan is a multiyear plan and the budget process determines which parts of the plan receive resources each year. Each Strategic Plan Objective falls in line with the City’s Vision, Mission Statement and Core Values. MISSION To enhance and protect the Community by providing quality services. VISION The City of Fort Walton Beach: a recognized leader in the provision of Community Service. STRATEGIC PLAN FY22 Plan Initiative Plan Objective Status #1 Downtown Master Plan / In April 2021, City Council allocated up to $1 million as a match to FDOT to Around the Mound begin the PD&E phase of Around the Mound in FY 2021-22; the implementation Implementation of the Downton Master Plan continued in FY 2020-21 with the Infrastructure Master Plan and Library Relocation Study. #2 Expansion of City The demolition of the existing Field Office Complex, the completion of a Phase II Recreation Amenitites Environmental Site Assessment and the design of the Preston Hood Athletic Complex Expansion will be completed FY 2021-22. #3 Public Safety For FY 2021-22, one (1) Code Enforcement Officer and a School Safety Officer Program at Okaloosa Academy were added. The design of a new Westside Fire Station will be completed as well as the FWBPD Training Facility & Shooting Range. 57  001 GENERAL FUND - 0200 CITY MANAGER Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: 3.00 3.00 3.00 3.00 Number of Funded Employees (FTE's) 3.00 128,715 130,421 136,100 136,673 512-1100 Executive Salaries 140,145 2.54% 106,096 124,935 136,319 137,409 512-1200 Regular Salaries 140,078 1.94% - - 421 162 512-1201 Service Awards - -100.00% - - 1,279 - 512-1400 Salaries - Overtime - 0.00% 14,730 14,834 15,908 16,457 512-2100 FICA Taxes 17,209 4.57% 3,607 3,678 3,911 3,849 512-2101 Medicare 4,025 4.56% 130,370 122,111 104,359 41,943 512-2200 Retirement Contributions 20,224 -51.78% 2,350 4,624 5,594 5,664 512-2204 Retirement Contributions - DC Plan 9,321 64.56% 6,867 7,052 7,229 7,222 512-2210 Deferred Compensation 7,222 0.00% 17,948 26,026 31,333 34,077 512-2300 Dental, Life & Health Insurance 34,076 0.00% 491 507 367 542 512-2400 Worker's Compensation 480 -11.50% $ 411,174 $ 434,188 $ 442,820 $ 383,998 Total Personal Services $ 372,780 -2.92% Operating Expenditures: 6,764 5,866 4,788 4,788 512-3100 Professional Services 4,788 0.00% 3,395 5,343 2,183 6,950 512-4000 Travel and Per Diem 6,950 0.00% 1,616 1,835 1,752 1,529 512-4100 Communication Services 2,175 42.25% 36 12 1,762 155 512-4200 Postage 155 0.00% 6 7 26 75 512-4620 Vehicle / Maintenance Repair 75 0.00% 73 68 2,428 65 512-4700 Printing & Binding 65 0.00% - - - 500 512-4800 Promotional Activities 2,500 400.00% - 72 109 200 512-5100 Office Supplies 200 0.00% 2,342 1,274 624 3,568 512-5200 Operating Supplies 3,568 0.00% 206 675 1,089 2,000 512-5204 Fuel & Oil 2,060 0.00% - 397 38 300 512-5210 Uniform Expense 300 0.00% 120 - - - 512-5231 Computer Hardware/Software - 0.00% 3,181 3,073 3,325 1,697 512-5400 Books, Dues & Publications 1,815 6.95% 1,936 2,889 125 2,010 512-5500 Training 2,010 0.00% $ 19,675 $ 21,511 $ 18,248 $ 23,837 Total Operating Expenditures $ 26,661 11.85% Capital Outlay: 25,135 - - - 512-6404 Trucks - 0.00% $ 25,135 $ - $ - $ - Total Capital Outlay $ - 0.00% Debt Service 545 499 - - 581-9121 Transfer to Debt Service Fund - 0.00% $ 545 $ 499 $ - $ - Total Debt Service $ - 0.00% $ 456,529 $ 456,198 $ 461,069 $ 407,835 TOTAL EXPENSES $ 399,441 -2.06% $ (456,529) $ (456,198) $ (461,069) $ (407,835) NET REVENUE / (EXPENSE) $ (399,441) -2.06% 0200-City Manager 8/19/2021 3:03 PM 58 CITY MANAGER Share of City Budget $399,441, 0.7% DESCRIPTION The City Manager is the chief administrative official for the City. The City Manager's office coordinates, implements, and evaluates all policies, procedures, and programs; recommends and provides information to City Council; proposes the annual budget; provides an avenue for citizens to direct their requests, complaints, and needs; and provides communications and support by overseeing information technology and serving as a liaison between departments, the media, and citizens. MISSION Support the City Council in the development of policy by assembling and analyzing data and making recommendations; provide leadership and direction to employees in implementation of policies, programs, and daily operations; and ensure that the City of Fort Walton Beach government provides municipal services and infrastructure necessary for a high quality of life for our citizens in a fiscally responsible manner. Actual YTD thru 03.31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Promote Organizational Efficiency Overall Employee Satisfaction (Strongly Agree & Agree) 86.0% 83.0% na na 80% 80% Performance Excellence / Leadership Training Courses 10 16 2 5 10 5  Use results from Quality of Life Survey to improve services offered to citizens and business owners.  Continue to effectively market the City to citizens, visitors, and potential business owners.  Continue the implementation of the Downtown Master Plan & CTP Master Plan in coordination with stakeholders. FUTURE GOALS (FY23 & FY24)  Coordinate with FDOT on the Around the Mound & Brooks Bridge projects.  Implement initiatives from a branding and identity study for the City and its various districts.  Create a neighborhood redevelopment partnership program with developers and contractors. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Updated the Strategic Plan with City Council to continue the positive direction of the City.  Emphasized the results of the initial Quality of Life survey during Strategic Planning to identify areas for improvement.  Enhanced the City's messaging capabilities to ensure citizens are well informed.  Completed a comprehensive update to the City's Personnel Rules & Regulations Manual. 59  001 GENERAL FUND - 0300 HUMAN RESOURCES Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: 4.60 4.70 4.00 4.00 Number of Funded Employees (FTE's) 4.00 84,145 86,080 88,508 92,289 513-1100 Executive Salaries 97,197 5.32% 106,213 123,791 122,299 122,840 513-1200 Regular Salaries 133,917 9.02% - - 104 54 513-1201 Service Awards 50 -7.41% 6,088 - - - 513-1300 Part-Time Wages - 0.00% 112 - 41 - 513-1400 Salaries - Overtime - 0.00% 11,735 12,760 13,036 13,022 513-2100 FICA Taxes 14,317 9.95% 2,744 2,984 3,049 3,045 513-2101 Medicare 3,348 9.96% 11,241 11,909 12,563 12,877 513-2204 Retirement Contributions - DC Plan 13,650 6.00% 13,820 8,809 22,737 24,688 513-2300 Dental, Life & Health Insurance 25,469 3.16% 394 398 272 404 513-2400 Worker's Compensation 370 -8.49% $ 236,492 $ 246,731 $ 262,609 $ 269,219 Total Personal Services $ 288,318 7.09% Operating Expenditures: 38,972 38,493 21,916 44,690 513-3100 Professional Services 49,067 9.79% 13,163 14,099 20,216 24,200 513-3102 Employee Physicals & Immunizations 28,700 18.60% 2,135 3,902 254 3,200 513-4000 Travel and Per Diem 3,900 21.88% - - 1,759 - 513-4001 Tuition Reimbursement - 0.00% 1,423 1,429 1,496 827 513-4100 Communication Services 698 -15.62% 703 191 230 100 513-4200 Postage 100 0.00% 481 2,411 117 494 513-4400 Rentals & Leases 494 0.00% 1,096 443 365 500 513-4700 Printing & Binding 500 0.00% 400 263 49 650 513-4800 Promotional Activities 650 0.00% - 21,325 - - 513-4901 Recruitment/Relocation - 0.00% 50 600 125 250 513-4920 Advertising 250 0.00% 1,845 2,123 2,374 2,300 513-5100 Office Supplies 2,300 0.00% 9,738 12,572 9,950 8,215 513-5200 Operating Supplies 8,450 2.86% 417 139 215 400 513-5210 Uniform Expense 400 0.00% 811 328 - - 513-5231 Computer Hardware/Software - 0.00% 732 532 593 460 513-5400 Books, Dues & Publications 460 0.00% 12,929 7,433 762 1,075 513-5500 Training 1,475 37.21% $ 84,895 $ 106,283 $ 60,421 $ 87,362 Total Operating Expenditures $ 97,445 11.54% Debt Service 908 832 - - 581-9121 Transfer to Debt Service Fund - 0.00% $ 908 $ 832 $ - $ - Total Debt Service $ - 0.00% $ 322,295 $ 353,846 $ 323,030 $ 356,581 TOTAL EXPENSES $ 385,762 8.18% $ (322,295) $ (353,846) $ (323,030) $ (356,581) NET REVENUE / (EXPENSE) $ (385,762) 8.18% 0300-HR 8/19/2021 2:50 PM 60 HUMAN RESOURCES Share of City Budget $385,762, 0.7% DESCRIPTION Human Resources recruits new employees and works to retain existing employees, maintains personnel records, coordinates employee benefits, and enforces personnel policies. MISSION Provide effective personnel services through the development, implementation, and equitable administration of policies and procedures; recruit qualified personnel; maintain a well-trained work force; and foster productivity, innovation, and a climate of success in the workplace. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Attract and Retain a High-Quality Workforce Career Development and Training Classes Held 29 14 14 7 22 20 Employees Recognized (Yearly) 36 74 56 25 50 50 Managers Recognized (Yearly) 13 17 17 7 10 12 Turnover: Public Safety Personnel 5% 19% 8% 2% 11% 10 Turnover: Non-Public Safety Personnel 59% 48% 6% 4% 20% 12  Rollout new timekeeping system (Kronos)  Training Workshops  Continue quarterly combined welness and safety initiatives  Continue to build health and wellness Programs  Focus on Health & Wellness (Health & Wellness Fair, Lunch & Learns, etc. ) FUTURE GOALS (FY23 & FY24)  On going promotion of health & wellness, control insurance cost and promote a high-quality workforce and environment of continual PRIOR YEAR ACCOMPLISHMENTS (FY21)  Wellness fair  Insurance - Open Enrollment  Finalize updated Personnel Manual  Police Promotional Test  Fire Promotional Testing  Medical RFP for quality health comverage  Covid Policy and Response  Employee Benefits Statements 61  001 GENERAL FUND - 0310 RISK MANAGEMENT Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Operating Expenditures: - - - - 519-3101 Legal Services 37,000 100.00% - - 708 - 519-4000 Travel & Per Diem - 0.00% 492,652 513,540 521,803 637,189 519-4500 Insurance 695,390 9.13% 34,225 88,740 12,793 106,980 519-4501 Unrecovered Insurance Claims 125,000 16.84% - - - - 519-4503 Claim Settlements 50,000 100.00% 5,832 - - - 519-5200 Operating - 0.00% - 3,611 2,058 - 519-5226 Agency Account Spending - 0.00% $ 532,709 $ 605,891 $ 537,362 $ 744,169 Total Operating Expenditures $ 907,390 21.93% $ 532,709 $ 605,891 $ 537,362 $ 744,169 TOTAL EXPENSES $ 907,390 21.93% $ (532,709) $ (605,891) $ (537,362) $ (744,169) NET REVENUE / (EXPENSE) $ (907,390) 21.93% 0310-Risk Mgmt 8/19/2021 2:48 PM 62 RISK MANAGEMENT Share of City Budget $907,390, 1.7% DESCRIPTION Risk Management is responsible for protecting the City from liability through risk retention and transfer, claims handling, and safety programs. The City's safety program aims to reduce illness and injury to employees and citizens. MISSION Continuously develop, manage and improve insurance and safety/occupational services to provide quality, cost effective support to our customers and to protect the City's financial well being. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Reduce Workers Compensation Expense Workers Compensation Accidents 51 48 39 18 30 25 Workers Compensation Accidents with Injuries 37 40 29 17 10 7 Workers Compensation Lost Work Days 16 46 26 21 5 5 Workers Compensation Open Claims 35 34 39 4 5 4 Workers Compensation Experience Modification 0.80 0.88 0.80 0.80 0.88 0.88 Minimize Liability Exposure At-Fault Employee Vehicle & Equipment Incidents 23 15 25 9 4 3 Provide a Safe Workplace Safety Training Classes Held 2 14 0 0 15 20  Reduce worker's compensation injuries by implementing remedial safety training, in car devices, and stong safety guidelines  Ensure policy compliance and accountability improvements by coordinating with department safety representatives  Make policy reference and training material more accessible to employees by utilizing online platforms  Develop on-line safety training programs for employees.  Contine to implement FMCSA clearinghouse database FUTURE GOALS (FY23 & FY24)  Reduce workers compensation experience modification factor  Reduce at fault vehicle accidents by 5%  Create immersive online Wellness content PRIOR YEAR ACCOMPLISHMENTS (FY21)  Sucessfully enrolled all CDL drives in FMCSA Clearing house 63  001 GENERAL FUND - 0320 INFORMATION TECHNOLOGY Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: 4.00 4.00 4.00 4.00 Number of Funded Employees (FTE's) 5.00 159,506 214,813 226,063 226,649 516-1200 Regular Salaries 265,679 17.22% - - 250 - 516-1202 Incentive/Merit - 0.00% 527 - - - 516-1300 Temp Employee - 0.00% 9,266 11,540 12,250 12,147 516-2100 FICA Taxes 15,553 28.04% 2,167 2,699 2,865 2,841 516-2101 Medicare 3,637 28.03% 26,797 - - - 516-2200 Retirement Contributions - 0.00% 5,304 11,176 12,478 12,513 516-2204 Retirement Contributions - DC Plan 16,554 32.29% 35,152 44,628 51,217 55,717 516-2300 Dental, Life & Health Insurance 73,665 32.21% 322 408 292 431 516-2400 Worker's Compensation 384 -10.80% $ 239,041 $ 285,264 $ 305,415 $ 310,298 Total Personal Services $ 375,473 21.00% Operating Expenditures: 113,098 167,101 176,996 193,046 516-3100 Professional Services 214,265 10.99% 1,038 1,558 2 1,239 516-4000 Travel and Per Diem 1,239 0.00% 16,230 26,075 30,107 29,536 516-4100 Communication Services 29,058 -1.62% - 2 - - 516-4200 Freight & Postage - 0.00% - - - - 516-4300 Utilities 18,714 100.00% 243 73 824 - 516-4620 Vehicle Repair - 0.00% 3,076 3,098 1,465 6,000 516-4630 Equipment Repair 6,000 0.00% 2,530 1,294 906 1,500 516-5200 Operating Supplies 1,500 0.00% 181 149 130 144 516-5204 Fuel & Oil 148 3.00% 382 396 383 400 516-5210 Uniform Expense 400 0.00% 5,202 14,301 8,419 8,000 516-5231 Computer Hardware/Software 20,700 158.75% 2,438 2,547 2,532 3,003 516-5400 Books, Dues & Publications 5,123 70.60% 727 - - 495 516-5500 Training 495 0.00% $ 145,145 $ 216,594 $ 221,765 $ 243,364 Total Operating Expenditures $ 297,642 22.30% Capital Outlay: 17,567 - - - 516-6420 Computer Hardware/Software - 0.00% $ 17,567 $ - $ - $ - Total Capital Outlay $ - 0.00% Debt Service 908 832 - - 581-9121 Transfer to Debt Service Fund - 0.00% $ 908 $ 832 $ - $ - Total Debt Service $ - 0.00% $ 402,661 $ 502,690 $ 527,180 $ 553,663 TOTAL EXPENSES $ 673,115 21.57% $ (402,661) $ (502,690) $ (527,180) $ (553,663) NET REVENUE / (EXPENSE) $ (673,115) 21.57% 0320-Info Tech 8/19/2021 2:47 PM 64 INFORMATION TECHNOLOGY Share of City Budget $673,115, 1.3% DESCRIPTION Information Technology is responsible for the operation and maintenance of the City's network, computers, servers, website, and telecommunications in order to facilitate the daily work of employees as well as provide easily accessible information and services to citizens. MISSION Provide Citywide information technology services that are secure and highly accessible. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Provide Current Technology to Users Computers, Servers, Laptops & Tablets Replaced 11% 19% 13% 5% 20% 20% Police Laptops Replaced 5% 20% 14% 26% 20% 20% Support Department Productivity by Minimizing Downtime Hours of Downtime: Public Safety (police & fire) 5 15 1 0 10 10 Hours of Downtime: Non-Public Safety 6 4 1 0 20 20  Ensure current technology to users by replacing desktop computers and servers that are 5 years old.  Ensure current technology to police department by replacing laptops every five years.  Ensure no more than 10 hours of downtime for public safety personnel and 20 hours for non-public safety personnel.  Implement new server and network infrastructure hardware  Citywide IT Assessment. FUTURE GOALS (FY23 & FY24)  Continue to implement new technology to increase security on the City's network. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Purchased 7 rugged laptops for PD per 5 year plan.  Purchased 26 desktops, 7 laptops, and 9 tablets per 5 year plan. 65  001 GENERAL FUND - 0400 CITY CLERK Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: - - - 400 341-9300 Photo Copies/Certifying 400 0.00% $ - $ - $ - $ 400 TOTAL REVENUES $ 400 0.00% Personal Services: 2.50 2.40 2.00 2.00 Number of Funded Employees (FTE's) 2.00 68,837 73,402 75,518 75,252 512-1100 Executive Salaries 80,451 6.91% 40,926 41,328 44,636 44,398 512-1200 Regular Salaries 56,716 27.74% 108 271 - - 512-1201 Service Awards 150 100.00% 136 46 11 25 512-1400 Salaries - Overtime 25 0.00% 6,432 6,815 7,559 7,210 512-2100 FICA Taxes 8,059 11.77% 1,504 1,594 1,768 1,686 512-2101 Medicare 1,885 11.78% 25,782 24,691 25,745 17,360 512-2200 Retirement Contributions 2,600 -85.02% 5,155 5,334 5,664 11,288 512-2204 Retirement Contributions - DC Plan 15,571 37.94% 17,880 13,390 15,130 16,422 512-2300 Dental, Life & Health Insurance 16,421 0.00% 219 216 162 227 512-2400 Worker's Compensation 213 -6.05% $ 166,979 $ 167,087 $ 176,193 $ 173,869 Total Personal Services $ 182,092 4.73% Operating Expenditures: 27,236 38,979 34,020 34,868 512-3100 Professional Services 39,520 13.34% 1,722 2,173 1,803 3,254 512-4000 Travel and Per Diem 3,254 0.00% 668 680 690 729 512-4100 Communication Services 741 1.62% 79 117 70 300 512-4200 Postage 100 -66.67% 3,069 2,867 75 1,810 512-4400 Rentals & Leases 1,810 0.00% 741 604 644 2,000 512-4912 Recording Fees 2,000 0.00% 9,828 12,684 12,339 12,000 512-4915 Legal Advertising 12,000 0.00% 417 760 700 1,500 512-5100 Office Supplies 1,500 0.00% 1,707 1,797 1,734 2,000 512-5101 Office Supplies - City Hall Copier (Dept Alloc) 2,000 0.00% 6,979 1,258 687 1,200 512-5200 Operating Supplies 1,200 0.00% - 139 97 200 512-5210 Uniform Expense 200 0.00% 811 43 - - 512-5231 Computer Hardware/Software - 0.00% 671 642 740 760 512-5400 Books, Dues & Publications 805 5.92% 1,589 2,205 241 1,650 512-5500 Training 1,650 0.00% $ 55,517 $ 64,948 $ 53,839 $ 62,271 Total Operating Expenditures $ 66,780 7.24% Debt Service 363 333 - - 581-9121 Transfer to Debt Service Fund - 0.00% $ 363 $ 333 $ - $ - Total Debt Service $ - 0.00% $ 222,859 $ 232,368 $ 230,032 $ 236,139 TOTAL EXPENSES $ 248,872 5.39% $ (222,859) $ (232,368) $ (230,032) $ (235,739) NET REVENUE / (EXPENSE) $ (248,472) 5.40% 0400-City Clerk 8/19/2021 2:46 PM 66 CITY CLERK Share of City Budget $248,872, 0.5% DESCRIPTION The City Clerk is a Charter Officer, appointed by and reporting to, the City Council. The City Clerk performs as part of the Administrative Branch of the City. The Clerk serves as the custodian of the City seal, custodian of records, and provides administrative support to the Mayor and City Council. MISSION Provide professional, knowledgeable and accurate service to the Mayor and City Council Members, the public, and other Municipal departments by preparing agendas and minutes, processing and monitoring records requests, and updating the Code of Ordinances and Land Development Code. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Continue to properly maintain public records Boxes Scanned/Destroyed 45 77 31 118 50 25 Documents Recorded with County 31 33 44 26 30 30 Requisitions/Purchase Orders 16 25 16 20 20 20 Continue to provide prompt & professional customer service Public records requests & Public records requested $ generated 757/$3,924 916/$199 316/$257 206 / $0 600/$500 300 / $200 Legal/Display Ads 19 30 21 14 20 25 Lien requests/dollars generated 406/$16,200 509/$18,198 483/$14,464 247 / $7,504 400/$10,000475 / $14,500 Number of pages transcribed (Council/Board/Comm) 213 317 251 130 225 175 Continue to provide professional administrative support Contracts/Leases/Agreements/MOA/MOU processed 51 57 48 19 50 50 Number of Council and Board/Committee meetings 55 61 42 29 50 50 Ordiances & Resolutions approved by Council 27 43 22 21 35 35 Restructure the duties and responsibilities of the Clerk's department staffing during the retirement of support staff, Administrative Coordinator  and Executive Assistant (1/3 shared duties), and create the position of Deputy City Clerk. FUTURE GOALS (FY23 & FY24)  Continue to add methods/processes to increase and improve online accessibility for employees and the public.  Continue to purge electronic files that have exceeded their retention date. PRIOR YEAR ACCOMPLISHMENTS (FY21) Implemented Phase II of the Public Records Request Management Software System, JustFOIA to increase productivity and accountability, to  provide monitoring capabilities of the status of requests, and to maintain history.  Submitted Code of Ordinance and Land Development Code additions and revisions to Municode on a quarterly basis after approval for posting.  Codified the General Employee Pension Plan from eight ordinance amendments from 2002 to present. 67  001 GENERAL FUND - 0500 FINANCE Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: 6.00 6.00 6.00 7.00 Number of Funded Employees (FTE's) 8.00 96,381 97,659 78,198 102,842 513-1100 Executive Salaries 107,687 4.71% 220,029 231,192 239,470 287,053 513-1200 Regular Salaries 380,696 32.62% - 417 217 513-1201 Service Awards - 0.00% 824 1,067 446 400 513-1400 Overtime 850 112.50% 18,146 18,123 19,149 22,618 513-2100 FICA Taxes 24,378 7.78% 4,244 4,238 4,478 5,290 513-2101 Medicare 5,701 0.00% 136,393 120,052 71,860 34,721 513-2200 Retirement Contributions 20,803 -40.09% 7,669 6,827 9,803 15,858 513-2204 Retirement Contributions - DC Plan 19,758 24.60% 73,925 80,175 71,004 84,869 513-2300 Dental, Life & Health Insurance 98,186 15.69% 640 631 389 739 513-2400 Worker's Compensation 673 -8.89% $ 558,251 $ 559,964 $ 495,213 $ 554,607 Total Personal Services $ 658,733 18.77% Operating Expenditures: 52,009 92,987 160,893 76,755 513-3100 Professional Services 79,342 3.37% 64,574 68,907 57,577 59,458 513-3200 Annual Audit Services 68,500 15.21% 197 2,595 - - 513-3400 Other Services - 0.00% 7,556 6,485 4,276 3,700 513-4000 Travel and Per Diem 4,800 29.73% 1,151 1,182 1,207 756 513-4100 Communication Services 1,477 0.00% 4,665 4,447 5,173 4,500 513-4200 Postage 5,000 11.11% - - 452 - 513-4400 Rentals & Leases 483 100.00% 507 527 550 575 513-4610 Maintenance Contracts 576 0.17% 1,060 1,258 1,094 1,275 513-4700 Printing and Binding 1,275 0.00% 11 32 11 35 513-4903 Sales Tax Expense/Penalty 35 0.00% 3,649 4,725 4,274 4,350 513-5100 Office Supplies 4,650 6.90% 2,308 8,059 1,863 2,730 513-5200 Operating Supplies 2,730 0.00% 491 305 517 600 513-5210 Uniform Expense 800 33.33% 1,631 1,250 130 - 513-5231 Computer Hardware/Software - 0.00% 1,800 1,422 3,281 2,025 513-5400 Books, Dues & Publications 2,210 9.14% 1,944 550 - 4,174 513-5500 Training 6,699 60.49% $ 143,553 $ 194,731 $ 241,299 $ 160,933 Total Operating Expenditures $ 178,577 10.96% Debt Service 1,089 999 - - 581-9121 Transfer to Debt Service Fund - 0.00% $ 1,089 $ 999 $ - $ - Total Debt Service $ - 0.00% $ 702,893 $ 755,694 $ 736,513 $ 715,540 TOTAL EXPENSES $ 837,310 17.02% $ (702,893) $ (755,694) $ (736,513) $ (715,540) NET REVENUE / (EXPENSE) $ (837,310) 17.02% 0500-Finance 8/19/2021 2:36 PM 68 FINANCE Share of City Budget $837,310, 1.6% DESCRIPTION Finance's primary function is to maintain financial stability for the City. Responsibilities include monitoring appropriations, revenues, and expenditures; developing policies and procedures relating to finance issues; ensuring compliance with City, State, and Federal regulations; and oversight of purchasing and customer service. MISSION Provide professional support in financial administration, uphold the public's trust and reliance on financial reports, and maintain the City's sound financial position and stability while offering quality services efficiently and responsively. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Provide Accurate and Timely Financial Information Monthly Financial Reports Prepared within 20 Days 98% 90% 80% 95% 95% 95% Findings From External Auditors 0 5 5 0 0 2 Prepare Useful & Meaningful Financial Documents to the Public Achieve GFOA Distinguished Budget Presentation Award (possible points awarded) 95% 95% 98% annual measure 95% 95% Achieve GFOA Certificate of Achievement for Financial Reporting    annual measure    Prepare 95% of monthly financial reports within 20 days of the end of the month to provide timely financial information.  Achieve growth beyond the rate of inflation for invested surplus funds.  Increase the number of grants awarded to the City through grant-writing training and new avenues of grant opportunities. FUTURE GOALS (FY23 & FY24)  Automate reporting process by converting monthly financial and budget reports to Q-Rep software.  Review and update all finance policies and procedures to ensure accuracy, completeness, and functionality.  Provide internal training opportunities for city staff to enable effective use of the available information within the City's computerized accounting system.  Process improvement and automation of daily tasks to reduce errors and allow more time for cross-training. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Received GFOA Distinguished Budget Presentation Award and Certificate of Achievement for Financial Reporting. 69  001 GENERAL FUND - 0530 PURCHASING Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: 3.00 3.00 3.00 3.00 Number of Funded Employees (FTE's) 3.00 120,846 126,549 140,782 141,588 513-1200 Regular Salaries 154,752 9.30% 162 - 100 108 513-1201 Service Awards 300 100.00% 119 - - 100 513-1400 Overtime 100 0.00% 7,356 7,696 8,595 8,611 513-2100 FICA Taxes 9,041 4.99% 1,720 1,800 2,010 2,014 513-2101 Medicare 2,114 4.98% 21,996 21,220 18,370 17,360 513-2200 Retirement Contributions 10,401 -40.08% 6,217 6,446 7,484 7,559 513-2204 Retirement Contributions - DC Plan 7,941 5.06% 7,003 7,597 8,500 9,097 513-2300 Dental, Life & Health Insurance 9,097 -0.01% 244 239 185 269 513-2400 Worker's Compensation 238 0.00% $ 165,663 $ 171,547 $ 186,027 $ 186,706 Total Personal Services $ 193,984 3.90% Operating Expenditures: 8,234 7,922 8,159 8,162 513-3100 Professional Services 8,783 7.61% - - - 1,335 513-4000 Travel and Per Diem 1,335 0.00% 740 743 826 212 513-4100 Communication Services 212 0.00% 66 103 34 120 513-4200 Postage 120 0.00% - - 27 - 513-4400 Rentals & Leases - 0.00% - 56 379 500 513-4630 Equipment Repair 500 0.00% - 35 - 75 513-4700 Printing & Binding 75 0.00% - - - 350 513-5100 Office Supplies 350 100.00% - - - - 513-5200 Operating Supplies 500 100.00% - - - 350 513-5204 Fuel & Oil 361 3.00% - - 124 300 513-5210 Uniform Expense 300 0.00% 1,622 - - - 513-5231 Computer Hardware/Software - 0.00% 285 285 235 804 513-5400 Books, Dues & Publications 804 0.00% - 169 249 - 513-5500 Training - 0.00% $ 10,947 $ 9,313 $ 10,033 $ 12,208 Total Operating Expenditures $ 13,339 9.27% Debt Service 726 666 - - 581-9121 Transfer to Debt Service Fund - 0.00% $ 726 $ 666 $ - $ - Total Debt Service $ - 0.00% $ 177,336 $ 181,526 $ 196,061 $ 198,913 TOTAL EXPENSES $ 207,322 4.23% $ (177,336) $ (181,526) $ (196,061) $ (198,913) NET REVENUE / (EXPENSE) $ (207,322) 4.23% 0530-Purchasing 8/19/2021 2:33 PM 70 PURCHASING Share of City Budget $207,322, DESCRIPTION 0.4% Purchasing is responsible for the acquisition of supplies, materials, equipment, and other commodities needed for operations, as well as supervising the preparation and processing of all bids, proposals, quotations, and required advertisements. MISSION Procure goods and services at the best possible cost consistent with the quality needed to provide the best services to the public. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Procure Products As Efficiently As Possible Purchases Made By Purchase Order 2,986 3,279 3,247 1,579 2,900 3,000 Time Between Requisition Approval And Purchase Order Creation 4% 2% 9% 3% <5% <4%  Develop training documents for Purchasing Division to assure continuity of proper purchasing policies and city requirements.  Systematically update wording requirements for formal bid documents. FUTURE GOALS (FY23 & FY24)  Update City Purchasing Policies and bring to City Council for approval. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Updated active contract lists, and refined systems for tracking contract expirations. 71  001 GENERAL FUND - 0800 POLICE Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: 202,468 221,641 217,473 181,576 312-5200 Insurance Premium Tax - Police Pension 217,473 19.77% 180 105 90 100 329-4000 Taxi Permit/Bicycle Registration 90 -10.00% 2,367 2,878 1,061 2,500 342-1000 Law Enforcment Services 1,000 -60.00% 2,688 - - - 342-1300 Police Special Events - 0.00% 5,040 5,022 950 4,500 342-1800 Photo Copies 2,000 -55.56% 31,298 39,418 35,632 37,964 351-5000 Traffic Fines 35,964 -5.27% 17,598 19,771 19,315 20,213 351-5030 Traffic Fines - Law Enforcement Automation 18,213 -9.89% 710 345 759 500 354-1100 Parking Citations 600 20.00% 2,275 1,000 - 1,243 354-1200 False Alarm Fines 500 -59.77% - 1,000 9,078 - 366-3010 Designated Donations 1,800 100.00% - - - 109,865 1592-331-1200 Federal COPS Grant 109,865 0.00% $ 264,624 $ 291,180 $ 284,359 $ 358,461 TOTAL REVENUES $ 387,505 8.10% Personal Services: 64.90 66.10 69.82 70.94 Number of Funded Employees (FTE's) 72.34 75,288 60,083 105,414 106,567 521-1100 Executive Salaries 109,764 3.00% 2,314,015 2,336,152 2,690,314 2,802,220 521-1200 Regular Salaries 2,899,306 3.46% - - - 95,808 521-1200 Regular Salaries - COPS Grant 97,376 100.00% 1,137 650 1,104 1,830 521-1201 Service Awards 1,100 -39.89% 100 - 250 - 521-1202 Incentive/Merit Pay - 0.00% 80,324 - 85,162 163,343 521-1300 Part-Time Wages 128,551 -21.30% 182,088 261,538 220,272 218,081 521-1400 Salaries - Overtime 235,040 7.78% 68,338 68,951 75,241 71,287 521-1401 Salaries - Overtime Holiday Worked 83,755 17.49% 64,510 44,441 44,587 94,532 521-1501 Incentive Pay 100,015 5.80% 5,747 5,619 6,626 6,600 521-1507 Clothing Allowance 5,400 -18.18% 162,347 164,685 188,885 189,263 521-2100 FICA Taxes 194,484 2.76% - - - 5,722 521-2100 FICA Taxes - COPS Grant 5,751 100.00% 37,968 38,515 44,174 44,263 521-2101 Medicare 46,053 4.04% - - - 1,338 521-2101 Medicare - COPS Grant 1,345 100.00% 163,582 158,989 127,990 69,442 521-2200 Retirement Contributions - General Employees 31,204 -55.06% 739,416 645,604 704,826 991,986 521-2201 Retirement Contributions - Police Officers 1,214,331 22.41% - - - 4,556 521-2201 Retirement Contributions - Police Officers - COPS Grant 4,556 100.00% 202,468 221,641 217,473 181,576 521-2203 Insurance Premium Tax - Police Pension 217,473 19.77% 13,833 12,384 18,469 15,916 521-2204 Retirement Contributions - DC Plan 20,897 31.30% 382,030 381,756 454,136 729,326 521-2300 Dental, Life & Health Insurance 650,936 -10.75% - - - 27 521-2300 Dental, Life & Health Insurance - COPS Grant 27 100.00% 74,032 69,461 56,683 89,605 521-2400 Worker's Compensation 91,676 2.31% - - - 2,414 521-2400 Worker's Compensation - COPS Grant 2,414 100.00% $ 4,567,223 $ 4,470,469 $ 5,041,605 $ 5,885,702 Total Personal Services $ 6,141,454 4.35% Operating Expenditures: 99,620 100,177 84,899 95,385 521-3100 Professional Services 104,931 10.01% - - 200 1,000 521-3101 Legal 1,000 0.00% 299 253 - 1,000 521-3510 Information & Evidence 1,000 0.00% 28,403 17,419 7,751 25,000 521-4000 Travel and Per Diem 27,000 8.00% 29,785 32,350 34,093 33,249 521-4100 Communication Services 36,843 10.81% 1,185 1,262 1,187 1,250 521-4200 Postage 1,250 0.00% 40,799 39,877 39,543 40,000 521-4300 Utilities 41,200 3.00% 6,306 7,959 633 2,682 521-4400 Rentals & Leases 2,682 0.00% 50,115 93,713 82,329 85,850 521-4610 Maintenance Contracts 110,160 28.32% 35,844 38,490 50,351 37,000 521-4620 Vehicle Repair 52,000 40.54% 1,742 1,361 10,530 3,000 521-4630 Equipment Repair 3,000 0.00% - 2,832 - - 521-4640 Building Maintenance - 0.00% 0800-Police 8/19/2021 2:26 PM 72  001 GENERAL FUND - 0800 POLICE Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change 2,203 2,430 1,712 2,350 521-4700 Printing & Binding 2,350 0.00% 306 215 (200) 1,000 521-4904 Wrecker Expense 1,000 0.00% 6,440 7,243 3,874 9,033 521-5100 Office Supplies 9,032 -0.01% 59,005 42,708 91,261 62,535 521-5200 Operating Supplies 64,535 3.20% 114,608 110,458 91,826 118,046 521-5204 Fuel & Oil 121,587 3.00% 26,130 27,509 28,923 32,348 521-5210 Uniform Expense 33,130 2.42% 16,716 19,856 5,695 20,000 521-5213 Ammunition Expense 20,000 0.00% 2,232 - - - 521-5223 Citizen Police Academy Alumni Donation Spending - 0.00% 750 1,063 367 - 521-5226 Designated Donation Spending - 0.00% 16,973 5,003 4,556 500 521-5231 Computer Hardware/Software 500 0.00% 6,226 13,626 5,995 4,000 521-5233 Tools/Guns 4,000 0.00% 194 161 - 450 521-5250 Operating Supplies - Grounds Maintenance 450 0.00% 7,499 3,863 7,044 7,319 521-5400 Books, Dues & Publications 7,497 2.43% 15,807 13,182 14,222 25,000 521-5500 Training 31,000 24.00% $ 569,187 $ 583,010 $ 566,790 $ 607,998 Total Operating Expenditures $ 676,148 11.21% Capital Outlay: 19,778 - - - 521-6401 Office Furniture & Fixtures - 0.00% 1,385 - - - 521-6402 Equipment - 0.00% 291,713 105,214 293,322 123,000 521-6403 Passenger Vehicles - -100.00% 61,939 20,406 17,493 - 521-6406 Specialized Equipment - 0.00% 18,040 20,446 15,503 - 521-6420 Computer Hardware/Software - 0.00% $ 392,855 $ 146,066 $ 326,317 $ 123,000 Total Capital Outlay $ - -100.00% Debt Service 149,202 149,157 144,040 144,018 581-9121 Transfer to Debt Service Fund 143,767 -0.17% $ 149,202 $ 149,157 $ 144,040 $ 144,018 Total Debt Service $ 143,767 -0.17% $ 5,678,464 $ 5,348,702 $ 6,078,751 $ 6,760,718 TOTAL EXPENSES $ 6,961,368 2.97% $ (5,413,840) $ (5,057,523) $ (5,794,392) $ (6,402,257) NET REVENUE / (EXPENSE) $ (6,573,863) 2.68% 0800-Police 8/19/2021 2:26 PM 73 POLICE Share of City Budget $6,961,368, 11.6% DESCRIPTION Police Department functions include patrol, community policing, street crimes, investigations, communications, and records. The Police Department is responsible for enforcement of laws, minimizing illegal activity, criminal investigations, maintaining accurate law enforcement records. Community involvement to devise solutions and monitor resolutions is strongly promoted and a Citizens Police Academy is conducted to educate citizens about safety and enhance community based crime prevention efforts. MISSION Protect the welfare of citizens and their property and enhance public safety through proactive problem solving and increased community partnerships. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Respond Promptly to Calls for Service Calls for Service na na 33,776 22,080 40,000 40,000 Response Time: Top Priority Calls (min:sec, call received to on-scene) 4:05 2:32 1:02 5:12 4:30 4:30 Call to Dispatch na na na 2:01 2:00 2:00 Dispatch to on Scene na na na 3:11 2:00 2:30 Protect Life and Property Part 1 Crimes Reported na na 525 221 605 600 Number of House Checks 1 0 79 115 250 200 Number of Traffic Crashes na na 1,083 635 1,143 1,100 Promote Community Involvement Citizens Police Academy Participants (# of attendees) 0 20 0 0 12 15 Community engagement events (# of events) na na 101 26 15 18 Training Employee training hours na na 2,090 1,224 2,000 2,000 Number of employees trained in Crisis Intervention na na 0 0 5 6  Achieve average response times (call received to officer on-scene) of under 4 minutes for emergency calls  Increase RUOK subscribers by 100% and respond within one hour to check on the subscriber who fails to acknowledge the verification call.  Conduct house checks for all subscribing citizens.  Conduct one community event or meeting per month. FUTURE GOALS (FY23 & FY24)  Obtain Commission for Florida Law Enforcement Accrediation Certification  Decrease the number of traffic crashes through Education, Engineering and Enforcement  Locate and apply for additional funding through Public Grants  Collaborate with local stakeholders to improve public welfare PRIOR YEAR ACCOMPLISHMENTS (FY21)  Zero Turnover in sworn personnel Usage of drones to aid in exigent circumstances such as the recovery of a missing child, capturing fleeing felons in progress, and search and rescue  operations  Improved inter-departmental communications and work jointly to improve the quality of life and welfare for residents and visitors All Sworn Members of the Department attended specialized training in Integrated Communications and Tactic (ICAT), an interactive course in de-  escalation that stresses the sanctity of life The Department was award a COPS (Community Orientated Policing Services) grant from the Department of Justice for three additional officers  for community engagement and crime prevention efforts  Online crime mapping program with City Protect, which allows the public to see police and criminal activity in their local neighborhoods  Formed the Citizen Advisory Panel (CAP) which meets monthly to disccus current trends and issues in policing 74 75  001 GENERAL FUND - 0900 FIRE Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: 195,017 219,901 209,722 219,901 312-5100 Insurance Premium Tax - Fire Pension 209,722 -4.63% - - 761,048 1,152,767 325-1310 Fire Assessment Fee 1,116,527 -3.14% 2,475 30 10,115 3,445 329-2010 Fire Safety Plan Review 6,500 88.68% 10,735 10,596 7,720 9,096 335-2100 Fire Supplemental Compensation 8,500 -6.55% 1,328 1,868 1,463 1,500 342-2200 Safety Permits & Licenses 1,200 -20.00% 21,600 23,207 12,427 20,500 342-2700 Annual Safety Inspection Fees 18,500 -9.76% - - 195,536 362,430 331-2055 Grant Revenue (Safer Grant - Year 3 of 3) 169,134 -53.33% - - 202,857 - 331-2055 Asst to FF Grant - 0.00% - - - - 366-1060 Donations 1,000 100.00% $ 231,155 $ 255,602 $ 1,400,888 $ 1,769,639 TOTAL REVENUES $ 1,531,083 -13.48% Personal Services: 37.00 37.00 44.00 44.00 Number of Funded Employees (FTE's) 44.25 101,435 103,768 105,945 107,960 522-1100 Executive Salaries 113,478 5.11% 1,864,699 1,909,527 1,655,285 2,160,949 522-1200 Regular Salaries 2,368,046 9.58% - - 260,715 222,606 522-1200 Regular Salaries - Safer Grant FF 77,912 100.00% 487 650 1,670 861 522-1201 Service Awards 500 -41.93% 200 - 250 33,309 522-1202 Incentive Pay 14,909 -55.24% 256,833 301,413 389,285 313,130 522-1400 Salaries - Overtime 361,856 15.56% 74,382 84,273 83,917 76,997 522-1401 Salaries - Overtime Holiday Supplement 93,212 21.06% 20,389 19,697 23,055 25,920 522-1501 Incentive Pay 21,354 -17.62% 305 124 - - 522-1506 Paramedic Pay - 0.00% 133,688 138,686 150,208 141,171 522-2100 FICA Taxes 150,148 6.36% - - - 9,943 522-2100 FICA Taxes - Safer Grant FF 4,853 100.00% 31,266 32,435 35,129 33,015 522-2101 Medicare 35,116 6.36% - - - 2,325 522-2101 Medicare - Safer Grant FF 1,134 100.00% 22,578 21,242 19,390 17,360 522-2200 Retirement Contributions - General Employees 10,401 -40.08% - - - - 522-2204 Retirement Contributions - DC General 750 1,089,746 1,016,560 1,160,926 1,297,013 522-2202 Retirement Contributions - Firefighters 1,351,112 4.17% - - - 93,513 522-2202 Retirement Contributions - Safer Grant FF 39,598 100.00% 195,017 219,901 209,722 219,901 522-2203 Insurance Premium Tax - Fire Pension 209,722 -4.63% 303,719 341,563 371,811 467,902 522-2300 Dental, Life & Health Insurance 492,558 5.27% - - - 38,844 522-2300 Dental, Life & Health Ins - Safer Grant FF 41,868 100.00% 104,716 106,135 71,256 112,157 522-2400 Worker's Compensation 130,668 16.50% - - - 8,081 522-2400 Worker's Compensation - Safer Grant FF 3,770 100.00% $ 4,199,460 $ 4,295,974 $ 4,538,566 $ 5,382,959 Total Personal Services $ 5,522,965 2.60% Operating Expenditures: 26,175 31,780 22,689 19,251 522-3100 Professional Services 13,876 -27.92% - 5,013 - 17,600 522-3102 Employee Physicals & Immunizations 18,060 2.61% 6,111 5,861 5,861 5,861 522-3400 Other Services 5,861 100.00% 2,815 3,522 2,056 20,000 522-4000 Travel and Per Diem 8,000 -60.00% 14,701 23,532 17,261 11,133 522-4100 Communication Services 11,050 -0.74% 282 165 291 300 522-4200 Postage 300 0.00% 45,393 48,198 48,995 48,000 522-4300 Utilities 50,273 4.74% 3,734 1,385 199 863 522-4400 Rentals & Leases 863 -0.02% 13,417 10,422 8,177 13,807 522-4610 Maintenance Contracts 16,772 21.47% 47,584 65,956 33,741 70,000 522-4620 Vehicle Repair 50,000 -28.57% 7,116 6,750 3,327 15,000 522-4630 Equipment Repair 15,000 0.00% - 2,350 - - 522-4640 Building Maintenance 60,000 100.00% 1,002 718 898 1,000 522-4700 Printing & Binding 1,000 0.00% 866 722 1,337 1,500 522-5100 Office Supplies 1,000 -33.33% 43,934 18,688 57,258 19,900 522-5200 Operating Supplies 20,000 0.50% 0900 - Fire 8/19/2021 2:22 PM 76  001 GENERAL FUND - 0900 FIRE Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change 21,734 20,597 16,949 22,351 522-5204 Fuel & Oil 23,022 3.00% 12,986 12,969 19,082 18,800 522-5210 Uniform Expense 18,400 -2.13% 8,798 3,006 144 5,000 522-5216 Medical Supplies 20,000 300.00% 1,728 1,649 - - 522-5224 Donation Spending - 0.00% 1,622 - - - 522-5231 Computer Hardware/Software - 0.00% 2,605 6,218 8,364 32,500 522-5234 Safety Supplies/Equipment 37,000 13.85% 194 216 - - 522-5250 Operating Supplies - Grounds Maintenance - 0.00% 733 - 1,451 2,000 522-5261 Public Outreach and Education 15,000 650.00% 2,701 1,950 2,096 2,315 522-5400 Books, Dues & Publications 2,470 6.70% 8,015 9,298 10,130 12,400 522-5500 Training 23,400 88.71% 1,020,927 - - - Grant-Related Expenses - 0.00% $ 1,295,173 $ 280,965 $ 260,305 $ 339,581 Total Operating Expenditures $ 411,347 21.13% Capital Outlay: 21,256 5,127 - - 522-6401 Office Furniture & Fixtures - 0.00% 3,216 - - - 522-6402 Equipment - 0.00% - 72,230 26,536 27,000 522-6403 Passenger Vehicles - 100.00% - - 199,852 - 522-6406 Fire Equipment - 0.00% - - 6,222 - 522-6420 Computer Hardware/Software - 0.00% 7,205 - 5,247 - 522-7200 Interest Payments - 0.00% $ 31,677 $ 77,357 $ 237,858 $ 27,000 Total Capital Outlay $ - 100.00% Debt Service 190,715 190,837 188,824 223,315 581-9121 Transfer to Debt Service Fund 564,598 152.83% $ 190,715 $ 190,837 $ 188,824 $ 223,315 Total Debt Service $ 564,598 152.83% $ 5,717,026 $ 4,845,133 $ 5,225,552 $ 5,972,856 TOTAL EXPENSES $ 6,498,910 8.81% $ (5,485,871) $ (4,589,531) $ (3,824,665) $ (4,203,216) NET REVENUE / (EXPENSE) $ (4,967,827) 18.19% 0900 - Fire 8/19/2021 2:22 PM 77 FIRE Share of City Budget $6,498,910, 10.9% DESCRIPTION Fire Department functions include fire suppression, regulation, prevention, and inspection; emergency medical services, vehicle extrication; technical rescue; and hazardous materials response. The department coordinates the City's Emergency Management and Preparedness efforts and conducts public education efforts to prepare citizens to learn ways to better protect themselves from the ravages of fire and disaster. A Citizens Emergency Response Team (CERT) Program is conducted to educate citizens about safety and how to assist the community in the aftermath of a disaster. MISSION Ensure that fire prevention and suppression is paramount; advance life support service provides the best treatment available; the City is prepared to address major emergencies and disasters. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Respond Promptly to Calls for Service Response Time Under 5 Minutes (dispatch to on-scene) 64% 72% 80% 79% >74% >90% Fire Code Review of Construction Plans Completed within 5 Business Days 100% 100% 100% 100% >95% >96% Minimize Injuries, Death, and Property Destruction One & Two Family Residential Structure Fires Confined to Room of Origin 47% 50% 62% 58% >60% >60% Patients in Full Cardiac Arrest Who Regain a Specified Heart Rhythm 47% 33% 15% 29% >19% >19% Promote Community Involvement Events, Programs, Outreach Initiatives 55 55 50 29 >49 >60  Achieve a response time (dispatch to on-scene arrival) of under 5 minutes at least 90% of the time.  Complete Fire Code review of construction plans within 5 business days of submission at least 95% of the time.  Ensure patients in full cardiac arrest regain a specified heart rhythm prior to ambulance arrival at least 19% of the time.  Contain structure fires to the room of orignin at least 61% of the time.  Conduct or attend at least 60 community and public relations events. FUTURE GOALS (FY23 & FY24)  Position the fire department so that it's less dependent on outside resources to accomplish its primary mission.  After delays due to Pandemic, implement Citizens Fire Academy to educate residents on the mission and operations of the Fire Department.  Hire an additional Fire Inspector to address state-mandated inspections and conduct additional public education and outreach activities.  Complete advanced National Incident Management training for those personnel operating at the City EOC in times of disaster.  Begin construction on a new fire station that will serve to cover the Commerce and Technolgy Park area of the City. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Provided City Council Members with a comprehensive 5-year plan for operational improvments in fire protection and life safety.  Secured multiple Federal grants totaling over $200,000 for staffing, tools, and fire equipment.  Emergency Management sucessfully completed a comprehensive update to the Hurricane Plan Annex and template for departmental COOP  Implemented a bi-weekly Fire Department podcast to increase public information and edcucation about their City Fire Department. 78 79  001 GENERAL FUND - 0910 EMERGENCY MANAGEMENT Actual Budget 2020-21 2021-22 % 2016-18 2017-19 2019-20 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Operating Expenditures: - - - 6,560 522-4000 Travel and Per Diem 6,560 0.00% - - - 6,600 522-4100 Communication Services 6,917 4.81% - - - 250 522-5100 Office Supplies 250 0.00% - - - 1,500 522-5200 Operating Supplies 1,500 0.00% 100 522-5400 Books, Dues & Publications 100 0.00% 1,200 522-5500 Training 1,200 0.00% $ - $ - $ - $ 16,210 Total Operating Expenditures $ 16,527 4.81% Capital Outlay: $ - $ - $ - $ - Total Capital Outlay $ - 0.00% $ - $ - $ - $ 16,210 TOTAL EXPENSES $ 16,527 4.81% $ - $ - $ - $ (16,210) NET REVENUE / (EXPENSE) $ (16,527) 4.81% 0910-Emergency Mgmt 8/19/2021 1:53 PM 80  001 GENERAL FUND - 1000 RECREATION Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: 116,827 127,287 107,230 110,000 347-2000 Program Revenue 105,000 -4.55% - - - - 347-2012 Program Revenue - Softball Instructional Program 32,000 100.00% 43,046 46,425 37,610 46,800 347-2011 Program Revenue - Not City Staff Provided 47,800 2.14% 41,015 43,090 31,620 41,200 347-2100 Sponsorship Revenue 40,200 -2.43% 19,487 13,709 6,816 12,100 347-2200 Rentals - Auditorium, Rec Centers, etc. 11,100 -8.26% 16,560 18,025 9,398 12,500 347-2210 Rentals tax-exempt - Auditorium, Rec Centers, etc. 12,000 -4.00% 45,372 44,992 28,981 40,200 347-5610 Memberships 35,200 -12.44% 2,100 1,750 2,310 2,200 347-4030 Holiday Parade Entry Fee 2,300 4.55% $ 284,407 $ 295,278 $ 223,964 $ 265,000 TOTAL REVENUES $ 285,600 7.77% Personal Services: 11.50 12.70 12.70 12.70 Number of Funded Employees (FTE's) 12.70 97,152 98,440 94,712 102,467 572-1100 Executive Salaries 107,651 5.06% 339,377 408,089 382,230 428,167 572-1200 Regular Salaries 412,584 -3.64% 54 - 379 108 572-1201 Service Awards 150 38.89% - 100 - - 572-1202 Incentive/Merit Pay - 0.00% 57,676 - 68,069 71,935 572-1300 Part-Time Wages 53,359 -25.82% 6,272 6,075 3,256 - 572-1400 Salaries - Overtime - 0.00% 28,564 29,287 32,010 36,225 572-2100 FICA Taxes 34,232 -5.50% 6,680 6,850 7,486 8,472 572-2101 Medicare 8,006 -5.50% 111,731 105,740 93,360 52,081 572-2200 Retirement Contributions 31,204 -40.08% 17,025 15,620 19,959 23,616 572-2204 Retirement Contributions - DC Plan 21,855 -7.46% 73,773 73,488 82,204 129,391 572-2300 Dental, Life & Health Insurance 93,572 -27.68% 18,482 18,365 12,740 23,386 572-2400 Worker's Compensation 21,412 -8.44% $ 756,786 $ 762,054 $ 796,406 $ 875,846 Total Personal Services $ 784,026 -10.48% Operating Expenditures: 11,968 25,906 20,933 11,100 572-3100 Professional Services 11,100 0.00% 66,392 62,032 27,574 45,500 572-3400 Other Services 45,500 0.00% 35,193 34,589 28,368 41,950 572-3407 Program Instruction 64,950 54.83% 4,797 5,580 4,275 4,000 572-3450 Other Services - Grounds Maintenance 4,000 0.00% 643 - 849 1,500 572-4000 Travel and per Diem 1,500 0.00% 3,765 3,555 3,587 1,971 572-4100 Communication Services 1,963 -0.40% 232 308 230 200 572-4200 Postage 200 0.00% 210,661 206,059 191,718 210,660 572-4300 Utilities 216,980 3.00% 8,738 12,644 3,837 6,583 572-4400 Rentals & Leases 6,583 0.00% 3,246 4,263 3,177 4,366 572-4610 Maintenance Contracts 4,468 2.34% 502 782 259 350 572-4620 Vehicle Repair 350 0.00% 17 2,823 970 600 572-4630 Equipment Repair 600 0.00% - 78 - - 572-4700 Printing and Binding - 0.00% 2,801 3,351 2,957 4,000 572-5100 Office Supplies 4,000 0.00% 14,204 17,911 8,188 29,550 572-5200 Operating Supplies 29,550 0.00% 4,123 3,294 4,109 2,812 572-5204 Fuel & Oil 2,896 3.00% 8,719 10,714 8,920 9,375 572-5207 Program Expense 9,300 -0.80% 49,025 41,973 28,851 42,550 572-5208 Sponsorship Expense 42,550 0.00% 1,832 1,256 1,174 1,400 572-5210 Uniform Expense 1,400 0.00% - 8,752 41,254 - 572-5224 Donation Spending - 0.00% 2,433 15 - - 572-5231 Computer Hardware/Software - 0.00% 178 - - - 572-5266 Designated Donation Spending Senior 0.00% 358 316 - 505 572-5400 Books, Dues & Publications 505 0.00% 900 430 700 1,325 572-5500 Training 1,325 0.00% $ 430,727 $ 446,631 $ 381,929 $ 420,298 Total Operating Expenditures $ 449,721 7.00% 1000-Recreation 8/19/2021 1:52 PM 81  001 GENERAL FUND - 1000 RECREATION Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Capital Outlay: 1,200 - 108,520 - 572-6214 Building Improvements - 0.00% 3,731 50,140 - 27,000 572-6310 Improvements Other Than Building - 100.00% - - 92,020 60,000 572-6402 Equipment 120,000 100.00% - 77,135 - - 572-6404 Machinery & Equipment - -100.00% $ 4,931 $ 127,275 $ 200,539 $ 87,000 Total Capital Outlay $ 120,000 37.93% Debt Service 337,074 336,937 550,198 534,709 581-9121 Transfer to Debt Service Fund 551,869 3.21% $ 337,074 $ 336,937 $ 550,198 $ 534,709 Total Debt Service $ 551,869 3.21% $ 1,529,519 $ 1,672,897 $ 1,929,072 $ 1,917,853 TOTAL EXPENSES $ 1,905,616 -0.64% $ (1,245,112) $ (1,377,619) $ (1,705,108) $ (1,652,853) NET REVENUE / (EXPENSE) $ (1,620,016) -1.99% 1000-Recreation 8/19/2021 1:52 PM 82 RECREATION Share of City Budget $1,905,616, 3.5% DESCRIPTION Recreation manages a brand new 33,000 sq. ft. Recreation Center with a 10-field Athletic Complex, the FWB Library, Heritage Park and Cultural Center, Parks & ROW Maintenance, the Cemetery, and the FWB Golf Club. Football, baseball, basketball, soccer, and softball leagues are held at he facilities. Recreation centers offer a variety of crafts and exercise classes, after school programs, and summer day camps. Special events are held throughout the year. Tennis Center and BMX are contracted. MISSION Provide recreational and athletic opportunities to adults and youth alike. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Provide Diverse Recreational Opportunities Youth After School Participants (Total registrations) 132 144 129 66 40 40 Youth After School Program Capacity 75% 75% 74% 55% 100% 90% Adult & Youth Sports Teams Participants 308 264 256 167 225 240 Adult & Youth Sports Teams with Sponsors 100% 100% 100% 100% 100% 100%  Start 850 Softball Academy for girls age 7-18  Develop additional Recreation Programs to utilize all areas in Recreation Facility FUTURE GOALS (FY23 & FY24)  Build additional multi-purpose fields on Hollywood Boulevard - Opening up Gateway to Athletic Complex PRIOR YEAR ACCOMPLISHMENTS (FY21)  Completed Tennis Center addition  Completed Pickleball Complex at Mooney Park 83  001 GENERAL FUND - 1010 PARKS / ROW Actual Budget 2019-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: 31,450 31,121 18,490 17,300 347-2200 Rentals - Liza Jackson 19,300 11.56% 8,926 7,991 3,794 7,650 347-2210 Rentals tax-exempt - Liza Jackson 6,650 -13.07% 1,890 10,860 - - 347-4020 Spec Evt - tax-exempt - Landing - 0.00% - 43,774 43,496 43,496 344-9007 DOT Right-of-Way Maintenance Contract 43,496 0.00% 3,925 5,861 1,215 1,318 362-1000 Rentals & Leases 1,500 13.81% $ 46,192 $ 99,607 $ 66,995 $ 69,764 TOTAL REVENUES $ 70,946 1.69% Personal Services: 10.25 12.00 13.00 13.00 Number of Funded Employees (FTE's) 13.00 337,125 333,476 418,586 478,899 572-1200 Salaries 493,206 2.99% 108 433 - - 572-1201 Service Awards 100 0.00% 100 100 250 - 572-1202 Incentive/Merit Pay - 0.00% 7,221 7,102 12,763 4,020 572-1400 Salaries - Overtime 4,020 0.00% 500 597 1,664 - 572-1401 Salaries - Overtime Holiday Worked - 0.00% 20,073 19,685 26,082 29,843 572-2100 FICA Taxes 30,535 2.32% 4,695 4,604 6,100 6,980 572-2101 Medicare 7,141 2.31% 102,603 70,007 60,916 52,081 572-2200 Retirement Contributions 31,204 -40.08% 9,422 8,341 16,770 22,041 572-2204 Retirement Contributions - DC Plan 19,302 -12.43% 77,351 71,734 79,686 113,479 572-2300 Dental, Life & Health Insurance 155,572 37.09% 14,857 12,906 13,660 22,797 572-2400 Worker's Compensation 24,098 5.71% $ 574,055 $ 528,985 $ 636,477 $ 730,140 Total Personal Services $ 765,179 4.80% Operating Expenditures: - 19,395 - 280 572-3100 Professional Services 280 0.00% 619 - 26,267 57,497 572-3400 Other Services 57,497 0.00% 29,146 48,128 37,677 50,202 572-3450 Other Services - Grounds Maintenance 40,202 -19.92% 2,647 3,633 4,615 4,555 572-4100 Communication Services 4,669 2.50% 80,219 80,351 86,345 89,509 572-4300 Utilities 92,194 3.00% 7,511 9,474 22,164 13,460 572-4400 Rentals & Leases 32,760 143.39% 567 607 630 651 572-4610 Maintenance Contracts 656 0.77% 5,658 2,676 7,435 4,600 572-4620 Vehicle Repair 4,600 0.00% 14,933 11,776 16,376 17,030 572-4630 Equipment Repair 17,030 0.00% 18,193 17,530 22,508 14,725 572-5200 Operating Supplies 14,725 0.00% 18,898 13,103 16,331 15,141 572-5204 Fuel & Oil 15,595 3.00% 178 1,413 1,067 1,200 572-5210 Uniform Expense 2,600 116.67% 6,666 5,193 7,388 11,225 572-5233 Tools 11,075 -1.34% 1,094 1,200 260 2,530 572-5234 Safety Supplies/Equipment 2,530 0.00% 63,854 96,909 82,612 80,680 572-5250 Operating Supplies - Grounds Maintenance 76,200 -5.55% - 305 180 200 572-5400 Books, Dues & Publications 200 0.00% 80 90 - 500 572-5500 Training 500 0.00% $ 251,074 $ 311,783 $ 331,855 $ 363,985 Total Operating Expenditures $ 373,314 2.56% Capital Outlay: 41,300 - - - 572-6214 Building Improvements - 0.00% 457,124 49,820 16,574 - 572-6310 Improvements Other Than Building - 0.00% 61,613 - 50,059 14,500 572-6402 Equipment - -100.00% 44,894 - 3,663 - 572-6406 Specialized Equipment - 0.00% 1,207 - - - 572-6420 Computer Hardware/Software - 0.00% $ 606,138 $ 49,820 $ 152,399 $ 14,500 Total Capital Outlay $ - -100.00% Debt Service 214,386 214,370 - - 581-9121 Transfer to Debt Service Fund - 0.00% $ 214,386 $ 214,370 $ - $ - Total Debt Service $ - 0.00% $ 1,645,651 $ 1,104,958 $ 1,120,731 $ 1,108,625 TOTAL EXPENSES $ 1,138,493 2.69% $ (1,599,459) $ (1,005,351) $ (1,053,735) $ (1,038,861) NET REVENUE / (EXPENSE) $ (1,067,547) 2.76% 1010-Parks & ROW 9/27/2021 9:25 AM 84 PARKS Share of City Budget $1,138,493, DESCRIPTION 2.1% Parks is responsible for the maintenance and beautification of 23 developed parks, 17 athletic fields, 5 exercise tracks, 21 tennis courts, and 3 boat ramp facilities. MISSION Preserve, protect, maintain, and enhance the City's parkland areas. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Ensure Parks are Safe, Functional, and Attractive Park Rentals - Liza Jackson, Landing, Chester Pruitt Park 427 368 206 139 250 250 Field Rentals 275 477 343 268 200 200 Controller Monitors Connected to I.Q. Irrigation Central Control System 49% 70% 75% 38% 75% 75%  Resurface Ferry Park Tennis Complex  Fundraise to match City portion to construct an All Inclusive playground at Briarwood Park FUTURE GOALS (FY23 & FY24)  Add more parking for Athletic Complex  Add additional fields on Hollywood Boulevard PRIOR YEAR ACCOMPLISHMENTS (FY21)  Install new playgrounds at Briarwood, Villa Russ, and Mooney Park  Completed Mooney Park Pickleball Complex  Replace pier and boardwalk at Liza Jackson Park, Sound Park, Brooks Bridge Park, and Presidio due to Hurricane Sally 85  001 GENERAL FUND - 1040 GOLF CLUB Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: 677,330 710,502 813,711 797,150 347-5000 Greens Fees 931,034 16.80% 436 342 1,735 650 347-5020 Tournament Fees 1,200 84.62% 49,086 51,204 20,919 26,300 347-5025 Tournament Fees - Tax Exempt 31,955 21.50% - 71,436 61,594 63,200 347-5099 GolfNow/Comp Green Fees 63,200 0.00% 109,776 115,887 131,146 117,350 347-5100 Membership Fees 121,500 3.54% 559,183 590,995 559,316 661,334 347-5200 Golf Cart Rental 661,634 0.05% 458 301 544 400 347-5210 Pull Cart Rental 400 0.00% - 51,185 46,356 50,197 347-5299 GolfNow/Comp Golf Cart Fees 50,197 0.00% 60,620 64,318 79,594 73,338 347-5300 Driving Range 93,688 27.75% 28,524 28,816 29,170 29,268 347-5400 Rental and Lease Income - Restaurant & Pro Shop 30,520 4.28% 2,190 2,430 2,340 3,000 347-5510 GHIN Handicapping Service 2,800 -6.67% 6,741 9,406 5,539 6,500 347-5900 League Play 5,500 -15.38% 38,686 40,809 42,572 38,130 347-5915 Merchandise Sales 41,300 8.31% (188) (184) (84) 150 347-5920 Cash Over/(Under) 150 0.00% 26,568 26,568 27,803 28,685 362-2010 Rental and Lease Income - Tower 31,149 8.59% $ 1,559,410 $ 1,764,016 $ 1,822,256 $ 1,895,652 TOTAL REVENUES $ 2,066,227 9.00% Personal Services: 13.81 13.96 13.42 13.42 Number of Employees (FTE's) 13.42 107,242 109,539 111,778 114,456 572-1200 Regular Salaries 123,966 8.31% 208 108 571 541 572-1201 Service Awards - -100.00% 203,828 212,629 255,482 290,057 572-1300 Part-Time Wages 329,807 13.70% - 130 1,670 100 572-1400 Salaries - Overtime 100 0.00% 18,888 19,560 23,123 25,402 572-2100 FICA Taxes 28,262 11.26% 4,417 4,574 5,408 5,940 572-2101 Medicare 6,610 11.28% 67,756 63,688 56,909 34,721 572-2200 Retirement Contributions 20,803 -40.09% 9,943 10,914 11,576 12,609 572-2300 Dental, Life & Health Insurance 12,609 0.00% 5,922 6,214 4,635 7,912 572-2400 Worker's Compensation 9,045 14.32% $ 418,204 $ 427,356 $ 481,246 $ 491,739 Total Personal Services $ 531,202 8.03% Operating Expenditures: 33,886 36,773 51,041 43,176 572-3100 Professional Services 43,176 0.00% 470 12,050 - - 572-3450 Other Services - Grounds Maintenance - 0.00% 3,287 3,135 3,752 371 572-4100 Communication Services 371 0.00% 127 99 110 100 572-4200 Postage 100 0.00% 69,751 62,452 59,004 69,000 572-4300 Utilities 71,070 3.00% 90,085 89,943 85,517 94,031 572-4400 Rentals & Leases 94,031 0.00% 1,936 1,992 2,461 2,204 572-4610 Maintenance Contracts 2,661 20.73% 2,595 2,600 4,023 2,940 572-4630 Equipment Repair 2,940 0.00% 13,195 13,145 12,195 13,000 572-4800 Promotional Activities 11,500 -11.54% 116,807 - 107,950 113,397 572-4899 GolfNow/Comp Golf Rounds & Carts 113,397 0.00% 834 1,000 1,039 1,090 572-5100 Office Supplies 1,090 0.00% 10,852 12,826 10,542 17,175 572-5200 Operating Supplies 18,175 5.82% 18,205 22,552 24,294 20,000 572-5205 Goods for Resale 20,000 0.00% 222 - 789 1,440 572-5210 Uniform Expense 1,440 0.00% 590 1,141 - 4,700 572-5250 Operating Supplies - Grounds Maintenance 4,700 0.00% 2,557 2,783 2,992 2,480 572-5400 Books, Dues & Publications 2,480 0.00% $ 365,399 $ 262,491 $ 365,708 $ 385,105 Total Operating Expenditures $ 387,131 0.53% Capital Outlay: 5,251 5,152 - - 572-6402 Equipment - 0.00% 2,413 - - - 572-6420 Computer Hardware/Software - 0.00% $ 7,664 $ 5,152 $ - $ - Total Capital Outlay $ - 0.00% Debt Service: 1,271 1,165 - - 581-9121 Transfer to Debt Service Fund - 0.00% $ 1,271 $ 1,165 $ - $ - Total Debt Service $ - 0.00% 792,539 696,164 846,954 876,843 TOTAL EXPENSES 918,333 4.73% 1040-Golf Ops 9/27/2021 10:49 AM 86 GOLF CLUB Share of City Budget $918,333, 1.7% DESCRIPTION The Golf Club consists of two championship 18-hole golf courses, putting green, driving range, and clubhouse. The club holds many community oriented golf tournaments and promotes a Junior Golf Program every summer with clinics. MISSION Provide a quality golf experience to members and visitors through excellent customer service. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Ensure Player Satisfaction Active Memberships 459 484 540 593 450 600 Active Youth Memberships 50 72 54 65 75 75 Promote Play During Off-Peak Times Rounds Teeing Off Between Noon and 4pm 17,435 16,433 18,408 11,179 16,500 0 % of Rounds Teeing Off Between Noon and 4pm 32% 29% 31% 35% 30% 0% Marketing Rounds Distributed 3351 3352 2858 1582 3000 0 Marketing Rounds Redeemed 2781 2872 2422 1323 2200 0 Revenues Generated from Marketing Rounds $163,148 $164,830 $138,831 $118,842 $120,000 $0  Construct pavilion between Hole 1 & 18 for tournaments/rentals/events  Demolish old buildings off of Country Club Avenue FUTURE GOALS (FY23 & FY24)  Increase membership to 600  Install LED Lighting on Driving Range PRIOR YEAR ACCOMPLISHMENTS (FY21)  Painted interior of clubhouse building 87  001 GENERAL FUND - 1045 GOLF GROUNDS Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: Revenues Shared with Golf Club Operations Division $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: 15.75 15.75 15.75 15.75 Number of Employees (FTE's) 14.75 359,590 400,841 421,600 512,143 572-1200 Regular Salaries 429,975 -16.04% 262 - 487 - 572-1201 Service Awards - 0.00% 13,365 18,821 20,210 21,902 572-1300 Part-Time Wages 46,160 110.76% 2,627 4,537 6,656 1,000 572-1400 Salaries - Overtime 1,000 0.00% 2,971 3,811 3,730 2,765 572-1401 Salaries - Overtime Holiday Worked 2,765 0.00% 23,956 24,806 27,009 32,818 572-2100 FICA Taxes 28,958 -11.76% 5,603 5,801 6,317 7,675 572-2101 Medicare 6,773 -11.76% 108,472 71,919 53,082 52,081 572-2200 Retirement Contributions - -100.00% 10,361 11,563 14,996 20,228 572-2204 Retirement Contributions - DC Plan 24,797 22.59% 38,340 61,016 54,370 119,371 572-2300 Dental, Life & Health Insurance 103,275 -13.48% 7,562 9,088 4,437 13,317 572-2400 Worker's Compensation 10,603 -20.38% $ 573,109 $ 612,203 $ 612,895 $ 783,300 Total Personal Services $ 654,305 -16.47% Operating Expenditures: 2,867 2,496 2,496 2,496 572-3100 Professional Services 2,628 5.29% - - - 125 572-3400 Other Services 125 0.00% 27,880 38,546 40,350 40,130 572-3450 Other Services - Grounds Maintenance 40,130 0.00% 438 377 321 264 572-4100 Communication Services 264 0.00% 5,750 5,779 4,865 5,800 572-4300 Utilities 5,974 3.00% 14,864 30,315 51,634 48,525 572-4400 Rentals & Leases 48,525 0.00% 751 527 550 1,116 572-4610 Maintenance Contracts 901 -19.27% 830 1,800 3,205 500 572-4620 Vehicle Repair 500 0.00% 43,938 36,525 42,862 31,000 572-4630 Equipment Repair 31,000 0.00% - - - 10,000 572-4640 Building Maintenance 10,000 100.00% - - - - 572-4680 Plant & System Repair 1,750 100.00% (108) 286 2,635 - 572-4916 Inventory Short/Over - 0.00% 18 24 22 45 572-5100 Office Supplies 45 0.00% 8,845 7,284 11,826 8,095 572-5200 Operating Supplies 8,095 0.00% 5,543 774 2,454 - 572-5203 Fleet Maintenance Clearing Account - 0.00% 22,283 24,794 19,949 12,360 572-5204 Fuel & Oil 12,731 3.00% 2,181 1,245 1,684 2,295 572-5210 Uniform Expense 2,160 -5.88% 3,806 4,873 3,865 6,000 572-5233 Tools 6,000 0.00% 866 998 278 3,910 572-5234 Safety Supplies/Equipment 3,680 -5.88% 138,175 217,341 212,914 245,000 572-5250 Operating Supplies - Grounds Maintenance 245,000 0.00% 455 585 585 725 572-5400 Books, Dues & Publications 730 0.69% $ 279,382 $ 374,569 $ 402,496 $ 418,387 Total Operating Expenditures $ 420,238 0.44% Capital Outlay: - - - 12,500 572-6310 Improvements Other Than Building 12,500 100.00% 147,750 60,428 42,702 - 572-6402 Equipment 24,555 100.00% $ 147,750 $ 60,428 $ 42,702 $ 12,500 Total Capital Outlay $ 37,055 100.00% Debt Service: 3,240 3,240 3,238 3,240 581-9121 Transfer to Debt Service Fund 254,067 7741.56% $ 3,240 $ 3,240 $ 3,238 $ 3,240 Total Debt Service $ 254,067 7741.56% 1,003,481 1,050,440 1,061,331 1,217,427 TOTAL EXPENSES 1,365,665 12.18% 1045-Golf Grounds 8/19/2021 12:35 PM 88 GOLF GROUNDS Share of City Budget $1,365,665… DESCRIPTION The Pines Course offers 18-holes in a challenging layout of over 6,800 yards through a tree-lined, upland pine forest. The Oaks course offers 18-holes over 6,400 yards of narrow fairways lined with oak trees and water hazards. MISSION Provide a quality golf experience to members and visitors through excellent course maintenance. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Reduce Maintenance Costs Out-of-Play Areas with Native Plant Material 15% 15% 15% 15% 15% 15%  Replace irrigation system on Pines Course  Install new restroom facility to serve Pines Course & Mooney Road Pickleball Complex FUTURE GOALS (FY23 & FY24)  Make #12 and #13 Oaks ponds a natural cord grass retention area.  Landscape renovations out front of clubhouse PRIOR YEAR ACCOMPLISHMENTS (FY21)  Purchased covered storage for maintenance equipment  Level tee boxes on #3 and #15 on Pines Course 89  001 GENERAL FUND - 1060 LIBRARY Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: 81,155 81,376 86,884 86,750 337-7000 Cooperative Funding - Operations 84,964 -2.06% 6,143 6,895 1,995 1,200 341-9110 Passport Fees 1,400 16.67% 1,850 1,860 1,600 1,855 347-1000 Library Fees 1,500 -19.14% 6,323 6,310 3,565 5,200 347-1010 Photo Copy Revenue 4,500 -13.46% 125 100 - 171 347-1210 Rentals - Taxable 150 -12.28% - - 150 - 347-1220 Rentals - Tax Exempt - 0.00% 9,704 4,500 1,573 - 352-1000 Library Fines - 0.00% 229 561 478 518 352-1010 Lost Publications 250 -51.74% 13,246 4,973 2,236 - 366-2010 Contributions/Donations 900 100.00% $ 118,776 $ 106,575 $ 98,480 $ 95,694 TOTAL REVENUES $ 93,664 -2.12% Personal Services: 8.72 8.72 9.22 9.22 Number of Funded Employees (FTE's) 9.22 184,209 188,140 202,091 224,817 571-1200 Regular Salaries 243,498 8.31% - 217 158 54 571-1201 Service Awards 100 85.19% 97,188 108,559 141,348 130,063 571-1300 Part-Time Wages 139,010 6.88% 936 274 643 200 571-1400 Salaries - Overtime 200 0.00% 17,109 18,008 21,190 22,370 571-2100 FICA Taxes 23,372 4.48% 4,001 4,211 4,956 5,232 571-2101 Medicare 5,466 4.47% 93,565 88,208 78,738 52,081 571-2200 Retirement Contributions 31,204 -40.08% 2,787 2,866 3,179 3,226 571-2204 Retirement Contributions - DC Plan 3,389 0.00% 12,221 13,895 16,111 17,555 571-2300 Dental, Life & Health Insurance 17,604 0.28% 1,005 996 725 1,269 571-2400 Worker's Compensation 1,182 0.00% $ 413,021 $ 425,374 $ 469,139 $ 456,867 Total Personal Services $ 465,024 1.79% Operating Expenditures: 2,447 3,242 5,687 3,222 571-3100 Professional Services 2,952 -8.38% 1,525 1,775 1,794 1,795 571-3400 Other Services 1,275 -28.97% - - - 400 571-3407 Program Instruction 800 100.00% - - - 250 571-3450 Operating Supplies - Grounds Maintenance 250 0.00% - 369 - - 571-4000 Travel and Per Diem - 0.00% - - 1,747 - 571-4001 Tuition Reimbursement - 0.00% 1,952 1,981 2,166 1,212 571-4100 Communication Services 1,212 0.00% 131 414 268 200 571-4200 Postage 200 0.00% 95,236 93,031 88,213 100,000 571-4300 Utilities 103,000 3.00% 15,586 15,491 13,873 15,072 571-4400 Rentals & Leases 15,072 0.00% 1,928 2,049 2,469 2,554 571-4610 Maintenance Contracts 2,568 0.53% 1,622 1,349 1,441 2,510 571-5100 Office Supplies 2,010 -19.92% 16,808 15,528 20,106 16,803 571-5200 Operating Supplies 17,660 5.10% 921 397 1,208 600 571-5207 Program Expense 600 0.00% 3,746 9,689 1,022 - 571-5223 Passport Fee Spending - 0.00% 3,389 4,088 1,439 - 571-5224 General Donation Spending - 0.00% 7,702 - 2,707 - 571-5231 Computer Hardware/Software - 0.00% 23 428 - - 571-5250 Grounds Maintenance - 0.00% 265 289 292 296 571-5400 Books, Dues & Publications 300 1.35% $ 153,281 $ 150,120 $ 144,431 $ 144,913 Total Operating Expenditures $ 147,898 2.06% Capital Outlay: - - - 3,000 571-6214 Building Improvements - 100.00% - - - 1,000 571-6402 Equipment - 100.00% 12,600 7,800 - - 571-6420 Computer Hardware/Software - 0.00% 38,309 33,656 33,736 35,000 571-6600 Books, Publications & Library Materials 35,000 0.00% $ 50,909 $ 41,456 $ 33,736 $ 39,000 Total Capital Outlay $ 35,000 -10.26% $ - $ - $ - $ - Total Capital Improvements Program $ - 0.00% Debt Service 20,484 20,359 18,388 18,385 581-9121 Transfer to Debt Service Fund 18,353 -0.17% $ 20,484 $ 20,359 $ 18,388 $ 18,385 Total Debt Service $ 18,353 -0.17% $ 637,696 $ 637,309 $ 665,694 $ 659,166 TOTAL EXPENSES $ 666,275 1.08% $ (518,920) $ (530,734) $ (567,214) $ (563,472) NET REVENUE / (EXPENSE) $ (572,611) 1.62% 90 1060-Library 9/27/2021 10:50 AM LIBRARY Share of City Budget $666,275, 1.2% DESCRIPTION Library resources include books, movies, games, ebooks, and e-audio for children and adults. Children's learning activities for all ages conducted weekly with holiday and special programs being offered throughout the year. Facilities include a children's activity room, 5 study rooms, an art gallery, a digital media lab, meeting space for large and small groups, Wi-Fi access, children's learning stations, and 11 computer stations. MISSION Create and foster a comprehensive variety of print and media resources and materials designed to educate and entertain. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Provide Resources to Promote Literacy, Education, & Enrichment Inventoried Collection Per Citizen 3.3 3.0 2.6 2.5 3.0 3.0 Circulation per Item 2.2 0.6 0.6 1.1 2.7 3.0 Circulation per Active Borrower (City and Non-City Residents) 7.3 7.6 6.7 5.5 7.9 8.0 City Residents Who Have an Active Library Card 49% 42% 36% 22% 42% 23%  Aggressively market online resources, including Tech-Talk and Universal Class, to the business and education communities.  Update barcoding of the collection to allow for after-hours and offsite services to make best use of software coming online in Sept. 2021 FUTURE GOALS (FY23 & FY24)  Fund and install equipment (lockers or vending) designed to provide after hours and/or offsite access to library services and materials.  Explore off-site outreach opportunities in the community to encourage library use by young adults and teens. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Improved and updated virtual programming using new filming and editing techniques.  Successfully and safely re-opened library access and services to the public to include meeting spaces, study rooms, and children's areas.  Successfully trained the staff and cleaned data for the software upgrade of Sept. 2021.  Increased marketing of non-print resources through inhouse techniques and through social media. 91  001 GENERAL FUND - 1070 MUSEUM Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: 835 630 175 250 341-9110 Passport Fees 400 60.00% 34,233 32,177 16,766 21,340 347-3500 Admission Fees 21,400 0.28% 31,313 27,384 19,550 20,150 347-3510 Merchandise Sales 21,500 6.70% 9,872 7,556 7,806 9,030 347-3520 Fees - Tax Exempt 5,000 -44.63% 1,439 789 967 1,150 347-3610 Memberships 550 -52.17% - - - - 366-2010 Contributions/Donations 500 100.00% $ 77,691 $ 68,536 $ 45,264 $ 51,920 TOTAL REVENUES $ 49,350 -4.95% Personal Services: 4.00 3.60 4.10 4.10 Number of Funded Employees (FTE's) 4.10 128,741 149,357 156,258 156,481 573-1200 Regular Salaries 167,791 7.23% 325 54 - - 573-1201 Service Awards 500 0.00% 500 - - - 573-1202 Incentive/Merit Pay - 0.00% 12,650 - 11,246 16,213 573-1300 PT Wages 33,674 107.70% 1 - - 20 573-1400 Salaries - Overtime 20 0.00% 8,660 9,004 10,362 11,013 573-2100 FICA Taxes 12,465 13.19% 2,025 2,106 2,423 2,575 573-2101 Medicare 2,916 13.23% 41,258 40,689 34,745 17,360 573-2200 Retirement Contributions 10,401 -40.08% 3,951 4,129 5,279 5,511 573-2204 Retirement Contributions - DC Plan 5,686 3.18% 12,720 15,345 15,466 16,770 573-2300 Dental, Life & Health Insurance 16,770 0.00% 283 283 220 338 573-2400 Worker's Compensation 322 -4.69% $ 211,114 $ 220,967 $ 235,999 $ 226,283 Total Personal Services $ 250,546 10.72% Operating Expenditures: 2,324 1,733 1,132 3,230 573-3100 Professional Services 3,230 0.00% 220 275 790 750 573-3400 Other Services 800 6.67% - - - - 573-4000 Travel and Per Diem 2,000 100.00% 1,074 991 339 1,104 573-4100 Communication Services 1,104 0.00% 82 19 9 120 573-4200 Postage 75 -37.50% 12,853 12,381 11,481 12,500 573-4300 Utilities 12,875 3.00% 556 539 360 560 573-4400 Rentals & Leases 560 0.00% 2,201 2,894 2,874 3,450 573-4610 Maintenance Contracts 3,491 1.19% 87 - - 50 573-4630 Equipment Repair 50 0.00% - - 1,520 - 573-4640 Building Maintenance - 0.00% 2,582 - - 1,200 573-4700 Printing & Binding - -100.00% 4,846 2,920 3,165 2,565 573-4800 Promotional Activities 225 -91.23% 838 911 1,364 1,490 573-5100 Office Supplies 1,490 0.00% 4,027 1,661 2,857 2,580 573-5200 Operating Supplies 1,965 -23.84% - - - 52 573-5204 Fuel & Oil 54 3.00% 14,147 14,821 8,604 15,000 573-5205 Goods For Resale 16,000 6.67% 238 149 359 200 573-5207 Program Expense 400 100.00% 371 414 306 600 573-5210 Uniform Expense 600 0.00% 1,519 2,534 3,628 3,000 573-5215 Exhibit / Collection Supplies 2,800 -6.67% 412 337 6 - 573-5223 Passport Fee Spending - 0.00% 950 350 1,995 - 573-5224 General Donation Spending - 0.00% - 2,385 - - 573-5226 Designated Donation Spending - 0.00% 812 120 347 - 573-5231 Computer Hardware/Software - 0.00% 80 - 42 50 573-5234 Safety Supplies/Equipment 50 0.00% 599 822 486 1,000 573-5250 Operating Supplies - Grounds Maintenance 1,200 20.00% 957 1,061 976 1,033 573-5400 Books, Dues & Publications 983 -4.84% $ 51,775 $ 47,317 $ 42,641 $ 50,534 Total Operating Expenditures $ 49,952 -1.15% Capital Outlay: 1,207 - - - 573-6420 Computer Hardware/Software - 0.00% $ 1,207 $ - $ - $ - Total Capital Outlay $ - 0.00% $ 264,093 $ 268,284 $ 278,640 $ 276,816 TOTAL EXPENSES $ 300,497 8.55% $ (186,402) $ (199,748) $ (233,376) $ (224,896) NET REVENUE / (EXPENSE) $ (251,147) 11.67% 1070-Museum 9/27/2021 10:51 AM 92 MUSEUM Share of City Budget $300,497, 0.6% DESCRIPTION The Indian Temple Mound Museum was the first museum in Florida owned and operated by a municipality and is recognized for having one of the finest collections of prehistoric ceramics in the Southeast United States. Historic structures such as the Camp Walton Schoolhouse and Garnier Post Office Museums are fine examples of Northwest Florida history and house artifacts that relay the story of early Camp Walton. The Civil War Exhibits Building interprets the First Florida Militia and their activities while stationed at what we today call The Fort Walton Landing. MISSION Share 14,000 years of Fort Walton culture and history through stewardship, education and interpretation of its prehistoric and historic collections. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Share Community History With Public Visitors Per General Visitation Hour of Operation 5.3 5.6 4.6 4.2 5.0 4.6 Educational Programming Visitors During Non-General Visitation Hours 5,330 4,034 4,063 429 2,000 2,000 Outreach Programming Visitors During Non-General Visitation Hours 8,565 17,085 4,485 1,225 10,000 10,000 City Savings from Volunteer Assistance $10,995 $11,327 $5,633 $2,372 $5,000 $3,000  Continue to provide event and activity programming to increase visitation to and public awareness of Heritage Park. Continue to improve public access to museum properties. Created welcome/information area at schoolhouse to increase accessability for  guests and extend operational hours. WiFi made available at the Indian Temple Mound Museum.  Was awarded a 2021 Wayfinding Signage Agreement in conjunction with Okaloosa County TDC. FUTURE GOALS (FY23 & FY24)  Complete evaluation of site collections from filing to certification and continue curatorial storage and preservation methods. Museum Store Addition: acquire funding, demolition of Bluewater Zoo building, create design plans, and move forward in general with the  addition of Museum presence on Highway 98.  Was awarded a 2023 Advertising and Exhibits Package in partnership with the Okaloosa County TDC. PRIOR YEAR ACCOMPLISHMENTS (FY21) Continued training: Staff and volunteers received training on museum programs, collections care, customer service and exhibits. Staff  researched and was involved in the development of the Susan Myers Walking Trail. Continued use of museum volunteers: Volunteers are vital to museum activities and events by keeping the historic buildings open longer  hours and providing assistance with educational and recreational programming. Continued Community Involvement: Partnered with Thunderbird Honor Guard, Musical Echoes and the Okaloosa County Museums  Coalition to increase awareness and develop events that benefit the 8 museums in Okaloosa County. Continued Public Awareness Campaign: Seeks out advertising opportunities, partnerships and has been on various websites, Facebook, blogs, NWF Daily News, Emerald Coast Magazine, Visit Florida, FWB Chamber of Commerce, the Four Points Sheraton in-room compendium of  things to do and see, WUWF’s “Unearthing Pensacola” segments, and WEAR ABC Channel 3 to increase awareness and promote the Museum. Provide Successful Programming: It is the goal of Heritage Park to be at the forefront of educational experiences and activities for students in  our four county service area. New exhibits this year include redesigned Creek Exhibit, Columbian Exchange, and artifacts from the temple mound.  TDC Partnership: The 2021 TDC Partnership was for wayfinding signs. 93  001 GENERAL FUND - 1080 CEMETERY Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: 176,790 171,375 149,965 174,083 343-8000 Sale of Lots 175,083 0.57% 2,790 8,700 13,250 9,000 343-8100 Crypt Sales 9,500 5.56% 10,325 19,752 19,935 21,500 343-8200 Niche Sales 22,000 2.33% 17,120 19,610 20,290 23,500 343-8300 Weekend/Holidays Interments 23,500 0.00% 143,250 156,665 146,490 175,500 343-8400 Openings/Closings 175,600 0.06% 2,013 1,874 2,400 555 343-8500 Transfer Fees 1,000 80.18% - - - 60,000 381-2400 Transfer from Beal Memorial Cemetery Fund 350,000 483.33% $ 352,288 $ 377,976 $ 352,330 $ 464,138 TOTAL REVENUES $ 756,683 63.03% Personal Services: 3.00 3.00 3.00 3.00 Number of Funded Employees (FTE's) 3.00 102,502 106,609 113,172 116,395 539-1200 Regular Salaries 126,066 8.31% 325 - - - 539-1201 Service Awards 400 0.00% 500 - 539-1202 Incentive/Merit Pay - 0.00% 446 807 2,067 500 539-1400 Salaries - Overtime 500 0.00% 62 15 106 100 539-1401 Salaries - Overtime Holiday Worked 100 0.00% 5,588 5,735 6,264 6,480 539-2100 FICA Taxes 6,790 4.79% 1,307 1,341 1,465 1,515 539-2101 Medicare 1,588 4.83% 65,489 61,549 55,892 52,081 539-2200 Retirement Contributions 31,204 -40.08% 29,814 32,722 34,710 37,832 539-2300 Dental, Life & Health Insurance 37,831 0.00% 6,892 8,199 6,061 9,215 539-2400 Worker's Compensation 9,682 5.06% $ 212,425 $ 216,977 $ 220,237 $ 224,118 Total Personal Services $ 214,162 -4.44% Operating Expenditures: 948 948 948 950 539-3100 Professional Services 950 0.00% 68,925 76,150 76,850 74,000 539-3400 Other Services 74,000 0.00% - 3,775 995 - 539-3450 Other Services - Grounds Maintenance - 0.00% 898 622 332 371 539-4100 Communication Services 404 9.01% 94,334 93,711 116,515 94,000 539-4300 Utilities 96,820 3.00% - - - 60 539-4400 Rentals & Leases 60 0.00% 692 754 742 767 539-4610 Maintenance Contracts 776 1.17% 434 178 80 - 539-4620 Vehicle Repair - 0.00% 755 1,447 1,820 1,850 539-4630 Equipment Repair 1,850 0.00% 7,500 - - - 539-4640 Building Maintenance - 0.00% 6,637 11,675 6,585 - 539-4980 Repurchase Cemetery Lots - 0.00% 1,269 907 921 1,375 539-5200 Operating Supplies 1,375 0.00% 1,603 1,546 1,406 1,100 539-5204 Fuel & Oil 1,133 3.00% 494 353 96 180 539-5210 Uniform Expense 180 0.00% 811 - - - 539-5231 Computer Hardware/Software - 0.00% 690 972 73 1,100 539-5233 Tools 1,100 0.00% 170 160 - 690 539-5234 Safety Supplies/Equipment 690 0.00% 13,510 13,727 3,328 14,175 539-5250 Operating Supplies - Grounds Maintenance 14,175 0.00% - - - 40 539-5500 Training 40 0.00% $ 199,670 $ 206,925 $ 210,692 $ 190,658 Total Operating Expenditures $ 193,553 1.52% Capital Outlay: - - - 25,000 539-6214 Building Improvements - 100.00% 7,210 - - - 539-6355 Landscaping & Fences - 0.00% 7,623 38,264 - - 539-6402 Equipment - 0.00% $ 14,833 $ 38,264 $ - $ 25,000 Total Capital Outlay $ - 100.00% Capital Improvements Program: - - - 40,000 539-6381 New Cemetery Plots 150,000 275.00% - - - - 5053 - New Cemetery Bldg 200,000 100.00% $ - $ - $ - $ 40,000 Total Capital Improvements Program $ 350,000 375.00% Interfund Transfers: 34,031 32,070 28,676 34,817 581-9162 Transfer to Beal Memorial Perpetual Care Fund 35,017 0.57% $ 34,031 $ 32,070 $ 28,676 $ 34,817 Total Interfund Transfers $ 35,017 0.57% $ 460,957 $ 494,236 $ 459,605 $ 514,593 TOTAL EXPENSES $ 792,732 54.05% $ (108,670) $ (116,261) $ (107,275) $ (50,455) NET REVENUE / (EXPENSE) $ (36,049) -28.55% 94 1080-Cemetery 9/27/2021 10:52 AM CEMETERY Share of City Budget $792,732, 1.5% DESCRIPTION Cemetery staff is responsible for the sale of plots, niches, and mausoleum spaces; grounds maintenance; and supervision of funerals at the City's two cemeteries – Beal Memorial Cemetery and Brooks Cemetery. MISSION Provide a well-maintained and peaceful resting place of burial. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Provide a Well-Maintained Resting Place of Burial Cemetery Grounds with Turf in Good Condition 78% 95% 90% 90% 95% 95%  Construct new office building at Beal Memorial  Design plans for Hope section addition with roadway FUTURE GOALS (FY23 & FY24)  Replace all fencing around perimeter  Develop a sod farm in open area of cemetery for use for newly dug graves.  Install central control system for irrigation. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Develop Design Plans for new Office /Building 95  001 GENERAL FUND - 1200 GROWTH MANAGEMENT Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: 4,380 3,900 1,020 - 341-3001 Overhead Banner Installation Fee - 0.00% - - - - 341-9310 Engineering Drawings - 0.00% $ 4,380 $ 3,900 $ 1,020 $ - TOTAL REVENUES $ - 0.00% Personal Services: 3.00 2.00 2.00 2.00 Number of Funded Employees (FTE's) 2.00 88,451 67,917 77,907 78,635 541-1100 Executive Salaries 88,530 12.58% 31,068 43,166 34,989 33,346 541-1200 Regular Salaries 37,200 11.56% - 108 21 - 541-1201 Service Awards - 0.00% 500 - - - 541-1202 Incentive/Merit Pay - 0.00% 710 227 - - 541-1400 Overtime - 0.00% 7,065 6,876 6,954 6,882 541-2100 FICA Taxes 7,741 12.48% 1,652 1,608 1,626 1,610 541-2101 Medicare 1,810 12.44% 7,700 4,784 4,070 4,040 541-2204 Retirement Contributions - DC Plan 4,612 14.17% 23,353 15,775 16,175 18,025 541-2300 Dental, Life & Health Insurance 18,088 0.35% 240 208 149 212 541-2400 Worker's Compensation 201 -5.13% $ 160,739 $ 140,669 $ 141,891 $ 142,750 Total Personal Services $ 158,182 10.81% Operating Expenditures: 3,889 3,104 1,599 3,834 541-3100 Professional Services 3,928 2.45% 1,442 799 (16) 1,600 541-4000 Travel and Per Diem 1,600 0.00% 1,511 1,146 698 506 541-4100 Communication Services 1,003 98.17% 4,403 3,323 4,631 6,565 541-4200 Postage 6,565 0.00% 1,960 1,878 288 1,153 541-4400 Rentals & Leases 1,153 0.00% - - - 2,500 541-4610 Maintenance Contracts 2,500 0.00% 113 50 124 125 541-4620 Vehicle Repair 125 0.00% - - - 600 541-4630 Equipment Repair 600 0.00% 218 35 35 35 541-4700 Printing & Binding 35 0.00% 2,504 3,459 3,031 7,689 541-5100 Office Supplies 7,460 -2.98% 793 498 384 500 541-5200 Operating Supplies 500 0.00% 426 427 122 324 541-5204 Fuel & Oil 334 3.00% 80 181 198 200 541-5210 Uniform Expense 200 0.00% - - 60 - 541-5231 Computer Hardware/Software - 0.00% 60 259 443 675 541-5400 Books, Dues & Publications 705 4.44% 1,149 690 895 2,155 541-5500 Training 2,155 0.00% $ 18,548 $ 15,849 $ 12,491 $ 28,462 Total Operating Expenditures $ 28,862 1.41% Debt Service 545 499 - - 581-9121 Transfer to Debt Service Fund - 0.00% $ 545 $ 499 $ - $ - Total Debt Service $ - 0.00% $ 179,833 $ 157,017 $ 154,382 $ 171,211 TOTAL EXPENSES $ 187,044 9.25% $ (175,453) $ (153,117) $ (153,362) $ (171,211) NET REVENUE / (EXPENSE) $ (187,044) 9.25% 1200-Growth Mgmt 8/19/2021 12:19 PM 96 GROWTH MANAGEMENT SERVICES Share of City Budget $187,044, 0.4% DESCRIPTION Growth Management Adminstration provides administrative and customer service support to the Planning, Building, and Code Enforcement departments by providing the necessary tools for everyday function as well as providing information regarding services and operation of each department. MISSION Provide high quality, timely and cost effective services in all facets of operations. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Achieve <90% of above average customer satisfaction rating for service rendered by NA NA 0% 30% 90% 90% Growth Management Administration  Maintain current projects paid in a timely manner  Provide operational services and tools to each division FUTURE GOALS (FY23 & FY24)  Create survey metric system for specific department functions to gain better understanding of City trends PRIOR YEAR ACCOMPLISHMENTS (FY21)  Implemented external customer satisfaction survey  Updated Department Hurricane Plan and completed training on Hurricane Plan and Damage Assessment process 97  001 GENERAL FUND - 1205 PLANNING & ZONING Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: 14,787 16,596 25,617 14,979 329-1001 Zoning/Variances Fees 22,000 46.87% 4,533 4,173 16,024 8,600 329-2000 Zoning Site Plan Review 9,200 6.98% 363 350 200 514 329-9010 Licenses & Registrations 514 0.00% $ 19,682 $ 21,119 $ 41,842 $ 24,093 TOTAL REVENUES $ 31,714 31.63% Personal Services: 4.00 4.00 4.00 4.00 Number of Funded Employees (FTE's) 3.00 146,973 116,731 95,093 177,074 515-1200 Regular Salaries 159,934 -9.68% - 100 - - 515-1202 Incentive/Merit Pay - 0.00% 49 87 235 150 515-1400 Overtime 150 0.00% 8,333 6,660 5,886 11,149 515-2100 FICA Taxes 9,898 -11.22% 1,949 1,557 1,377 2,607 515-2101 Medicare 2,315 -11.21% 6,794 3,597 5,535 12,393 515-2204 Retirement Contributions - DC Plan 11,995 -3.21% 27,325 18,693 12,706 45,371 515-2300 Dental, Life & Health Insurance 17,934 -60.47% 280 219 110 365 515-2400 Worker's Compensation 256 -29.91% (9,376) (7,231) (7,620) (8,484) 515-1296 Salary Allocation Reimb from FBC Fund - -100.00% - (27,623) (20,239) - 515-1297 Salary Allocation Reimb from CDBG Fund - 0.00% $ 182,327 $ 112,790 $ 93,082 $ 240,625 Total Personal Services $ 202,481 -15.85% Operating Expenditures: 140,923 52,950 21,412 24,347 515-3100 Professional Services 22,791 -6.39% 2,671 799 - 1,200 515-4000 Travel and Per Diem 1,200 0.00% 1,171 1,188 1,198 559 515-4100 Communication Services 876 56.67% - 24 - 400 515-4200 Postage 400 0.00% - - - 701 515-4400 Rentals & Leases 701 100.00% 794 793 495 800 515-4700 Printing & Binding 800 0.00% - - 139 300 515-5100 Office Supplies 300 0.00% - 50 54 371 515-5200 Operating Supplies 371 0.00% 186 172 188 400 515-5210 Uniform Expense 300 -25.00% 811 - - - 515-5231 Computer Hardware/Software - 0.00% 905 1,245 699 995 515-5400 Books, Dues & Publications 995 0.00% 984 1,760 165 2,100 515-5500 Training 2,100 0.00% $ 148,445 $ 58,981 $ 24,350 $ 32,173 Total Operating Expenditures $ 30,834 -4.16% Debt Service 726 666 - - 581-9121 Transfer to Debt Service Fund - 0.00% $ 726 $ 666 $ - $ - Total Debt Service $ - 0.00% $ 331,498 $ 172,437 $ 117,432 $ 272,798 TOTAL EXPENSES $ 233,315 -14.47% $ (311,816) $ (151,318) $ (75,591) $ (248,705) NET REVENUE / (EXPENSE) $ (201,601) -18.94% 1205-Planning 8/19/2021 12:17 PM 98 PLANNING & ZONING Share of City Budget $233,315, 0.4% DESCRIPTION Planning is responsible for sustainable growth and development in Fort Walton Beach, ensuring implementation of the Comprehensive Plan, and compliance with the Land Development Code. Staff facilitates and serves on various boards and committees. MISSION Foster sustainable development by providing professional and technical services to City Council, citizen boards, property owners, and businesses in order to promote high quality of life and prosperity for the citizens of Fort Walton Beach. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Increase Development Activity Citywide (Net) New Business Openings 63 89 52 27 60 66 New Developments Approved 5 10 16 9 8 18 Parcels Annexed into the City 2 2 0 0 1 1 Population Increase 0.97% 0.45% 0.92% annual 1.5% 1.0% FUTURE GOALS (FY23 & FY24)  Continue to engage software companies to ensure the city has the best tools possible to manage requirements  Review Land Development Code and prepare amendments based on the Downtown Master Plan and Commerce & Technology Park Plan  Complete and adopt downtown design guidelines PRIOR YEAR ACCOMPLISHMENTS (FY21)  Updated sections of the City Land Development Code & Code of Ordinances to increase effectiveness and efficiency  Approved twelve development orders (to date, Jun 15, 2021) for new commercial and multi-family developments  Averaged 80% increase in development orders year over year for past 2 years 99  001 GENERAL FUND - 1217 CODE ENFORCEMENT Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: 28,762 14,026 22,341 19,360 354-1000 Code Enforcement - Fines 10,000 -48.35% 4,465 4,460 975 1,350 354-1010 Code Enforcement - Fees 2,500 85.19% $ 33,227 $ 18,486 $ 23,316 $ 20,710 TOTAL REVENUES $ 12,500 -39.64% Personal Services: 2.00 2.00 2.00 2.00 Number of Funded Employees (FTE's) 2.75 97,538 98,944 100,310 97,803 529-1200 Regular Salaries 129,505 32.41% - - - - 529-1201 Service Awards 150 0.00% 153 - 25 150 529-1400 Overtime 150 0.00% 5,693 5,737 5,930 5,944 529-2100 FICA Taxes 7,691 29.39% 1,331 1,342 1,387 1,390 529-2101 Medicare 1,799 29.41% 61,480 57,131 48,545 34,721 529-2200 Retirement Contributions 20,803 -40.09% - - - - 529-2204 Retirement Contributions - DC General 1,768 100.00% 17,435 19,224 21,579 23,549 529-2300 Dental, Life & Health Insurance 37,018 57.20% 1,951 2,024 1,380 2,067 529-2400 Worker's Compensation 2,870 38.84% $ 185,581 $ 184,402 $ 179,155 $ 165,624 Total Personal Services $ 201,754 21.81% Operating Expenditures: 5,789 7,513 7,739 9,173 529-3100 Professional Services 8,255 -10.01% - - - - 529-3400 Other Services 500 100.00% 673 661 - 700 529-4000 Travel and Per Diem 700 100.00% 1,281 1,613 1,615 1,538 529-4100 Communication Services 1,983 28.93% 6 779 61 200 529-4620 Vehicle Repair 200 0.00% - 35 - - 529-4700 Printing & Binding 113 100.00% 20 - - 97 529-5200 Operating Supplies 99 2.06% 987 1,094 779 902 529-5204 Fuel & Oil 1,394 54.49% 46 154 196 460 529-5210 Uniform Expense 690 50.00% 2,451 - - - 529-5231 Computer Hardware/Software - 0.00% 150 150 280 150 529-5400 Books, Dues & Publications 270 80.00% 395 420 - 500 529-5500 Training 500 0.00% $ 11,798 $ 12,419 $ 10,669 $ 13,721 Total Operating Expenditures $ 14,703 7.15% Debt Service 363 333 - - 581-9121 Transfer to Debt Service Fund - 0.00% $ 363 $ 333 $ - $ - Total Debt Service $ - 0.00% $ 197,742 $ 197,154 $ 189,824 $ 179,345 TOTAL EXPENSES $ 216,457 20.69% $ (164,515) $ (178,668) $ (166,508) $ (158,635) NET REVENUE / (EXPENSE) $ (203,957) 28.57% 1217-Code 8/19/2021 12:15 PM 100 CODE ENFORCEMENT Share of City Budget $216,457, 0.4% DESCRIPTION Code Enforcement routinely inspects properties for code violations and responds to citizen complaints regarding code, zoning, or land use violations. MISSION Ensure adherence to the City's Code of Ordinances and achieve a high complaint resolution rate. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Implement Nuisance Abatement Program Number of Derelict Properties Brought Into Compliance - CRA 0 0 0 0 2 2 Number of Derelict Properties Brought Into Compliance - non-CRA 0 0 3 0 1 1 Provide Timely & Effective Code Enforcement Response % of Inspections Completed Within 3 Days from Schedule Date n/a n/a n/a 87% 100% 100% % of Code Cases Complied n/a n/a n/a 67% 100% 100% FUTURE GOALS (FY23 & FY24)  Concentrate Code Enforcement resources towards future plans that coincide with the recent strategic priorities set by City Council PRIOR YEAR ACCOMPLISHMENTS (FY21)  Maintained a 98% code case compliance ratio without the need for Code Enforcement Board action.  Updated Code Enforcement S.O.P. for consistency with current processes and software. 101  001 GENERAL FUND - 1220 FLEET Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: - - - - 365-1010 Sale of Used Oil - 0.00% $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: 9.00 9.00 9.00 9.00 Number of Funded Employees (FTE's) 9.00 295,251 278,880 327,922 342,847 519-1200 Regular Salaries 377,260 10.04% - 162 - 108 519-1201 Service Awards 100 100.00% 500 - - - 519-1202 Incentive/Merit Pay - 0.00% 779 806 5,989 1,000 519-1400 Salaries - Overtime 1,000 0.00% 169 109 205 500 519-1401 Salaries - Overtime Holiday Worked 500 0.00% 16,377 15,275 18,887 20,029 519-2100 FICA Taxes 21,306 6.37% 3,830 3,572 4,417 4,684 519-2101 Medicare 4,983 6.38% 67,806 50,000 31,008 17,360 519-2200 Retirement Contributions 10,401 -40.08% 9,063 8,971 13,299 15,304 519-2204 Retirement Contributions - DC Plan 17,407 13.74% 67,857 78,288 85,686 103,094 519-2300 Dental, Life & Health Insurance 101,977 -1.08% 7,983 7,093 5,402 9,159 519-2400 Worker's Compensation 8,405 -8.24% $ 469,615 $ 443,156 $ 492,815 $ 514,085 Total Personal Services $ 543,339 5.69% Operating Expenditures: 7,653 10,635 11,778 13,039 519-3100 Professional Services 14,886 14.16% 3,198 39 2,259 3,500 519-3400 Other Services 3,500 0.00% - 584 - 100 519-4000 Travel and Per Diem - 100.00% 1,146 1,123 1,032 348 519-4100 Communication Services 350 0.61% 26,984 27,324 15,069 21,006 519-4300 Utilities 21,636 3.00% 256 239 27 107 519-4400 Rentals & Leases 107 0.00% 841 1,087 2,267 2,734 519-4610 Maintenance Contracts 2,752 0.64% 2,095 192 1,470 520 519-4620 Vehicle Repair 535 2.88% 2,497 100 342 - 519-4630 Equipment Repair 180 100.00% 27 25 53 169 519-5100 Office Supplies 169 0.00% 12,635 13,324 12,784 13,000 519-5200 Operating Supplies 13,000 0.00% (1,465) 8,940 (7,331) - 519-5203 Fleet Maintenance Clearing Account - 0.00% 3,357 4,162 (2,610) 5,000 519-5204 Fuel & Oil 5,150 3.00% 1,172 1,341 1,423 1,350 519-5210 Uniform Expense 1,215 -10.00% 811 100 1,680 - 519-5231 Computer Hardware/Software - 0.00% 1,179 2,051 2,369 - 519-5233 Tools 500 100.00% 761 671 862 1,840 519-5234 Safety Supplies/Equipment 1,840 0.00% 460 768 - 1,600 519-5500 Training - -100.00% $ 63,607 $ 72,705 $ 43,474 $ 64,313 Total Operating Expenditures $ 65,820 2.34% Capital Outlay: 7,337 1,289 - 3,200 519-6402 Equipment - 100.00% 120 - - - 519-6404 Trucks - 0.00% $ 7,457 $ 1,289 $ - $ 3,200 Total Capital Outlay $ - 100.00% Debt Service 726 666 - - 581-9121 Transfer to Debt Service Fund - 0.00% $ 726 $ 666 $ - $ - Total Debt Service $ - 0.00% $ 541,406 $ 517,816 $ 536,289 $ 581,598 TOTAL EXPENSES $ 609,159 4.74% $ (541,406) $ (517,816) $ (536,289) $ (581,598) NET REVENUE / (EXPENSE) $ (609,159) 4.74% 1220-Fleet 8/19/2021 12:12 PM 102 FLEET Share of City Budget $609,159, DESCRIPTION 1.1% Fleet is responsible for maintaining safe, reliable, economical, and environmentally-friendly vehicles and heavy equipment. MISSION Ensure fleet is available and functioning properly. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Minimize Unscheduled/Unanticipated Downtime and Repairs Workload Attributable to Scheduled Preventative Maintenance & Inspections 41% 40% 35% 37% 33% 30% Workload Attributable to In House Repairs 58% 58% 64% 61% 65% 69% Workload Attributable to Commercial Repairs 2% 3% 2% 2% 1% 1% Repeat Repairs that is Performed 0 0 0 0 0% 0%  Continue to improve the garage with modern equipment and techniques to reduce the amount of commercial repairs that is needed  Continue to improve customer service with fellow city employees  Continue to train fleet personnel through manufacturer training to help down time and maintain lower repair cost FUTURE GOALS (FY23 & FY24)  Reduce the total number of vehicles in the fleet  Further reduce equipment and vehicle downtime through training and software PRIOR YEAR ACCOMPLISHMENTS (FY21)  Closed and removed the old fuel site  Obtained Paccar diagnostic software and replaced the east bay scan tool with an updated scan tool to help with diagnostics and repair 103  001 GENERAL FUND - 1230 FACILITIES Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: 191 176 74 205 341-9330 Special Events - Barricades, Orange Cones 150 -26.83% 250 499 - 500 341-9600 Sign Shop Sales 450 -10.00% $ 441 $ 675 $ 74 $ 705 TOTAL REVENUES $ 600 -14.89% Personal Services: 7.00 6.00 6.00 6.00 Number of Funded Employees (FTE's) 6.00 180,589 180,803 215,413 282,609 519-1200 Regular Salaries 274,907 -2.73% 271 - - - 519-1201 Service Awards 400 0.00% 608 1,010 4,448 3,000 519-1400 Salaries - Overtime 3,000 0.00% 344 - - - 519-1401 Salaries - Overtime Holiday Worked - 0.00% 10,280 10,774 13,324 17,860 519-2100 FICA Taxes 16,654 -6.75% 2,405 2,520 3,116 4,177 519-2101 Medicare 3,895 -6.75% 70,870 56,872 52,644 34,721 519-2200 Retirement Contributions 20,803 -40.09% 4,244 4,020 5,538 9,497 519-2204 Retirement Contributions - DC Plan 9,319 -1.87% 25,950 20,763 26,568 60,987 519-2300 Dental, Life & Health Insurance 32,779 -46.25% 10,804 12,457 8,918 18,566 519-2400 Worker's Compensation 17,154 -7.61% $ 306,365 $ 289,219 $ 329,969 $ 431,417 Total Personal Services $ 378,911 -12.17% Operating Expenditures: 17,912 103,207 83,699 84,204 519-3100 Professional Services 245,641 191.72% 2,733 - - - 519-3400 Other Services - 0.00% 12,647 3,044 3,213 1,747 519-4100 Communication Services 1,751 0.25% 110,895 110,690 174,892 156,638 519-4300 Utilities 126,255 -19.40% 701 239 27 - 519-4400 Rentals & Leases - 0.00% 44,286 35,854 36,092 39,044 519-4610 Maintenance Contracts 37,321 -4.41% 1,485 7,474 3,201 2,750 519-4620 Vehicle Repair 2,750 0.00% 268 46 46 300 519-4630 Equipment Repair 300 0.00% 162,278 188,958 120,934 147,000 519-4640 Building Maintenance 57,500 -60.88% 115,512 62,345 33,197 120,650 519-4645 Heating/Cooling Repairs 121,000 0.29% 546 - - 1,500 519-4670 Traffic Signals 1,500 0.00% 38 34 21 400 519-5100 Office Supplies 400 0.00% 6,499 3,397 5,197 6,055 519-5200 Operating Supplies 6,055 0.00% - - 942 - 519-5201 Cleaning Supplies for Field Office - 100.00% 5,719 5,845 4,362 4,635 519-5204 Fuel & Oil 4,774 3.00% 255 343 522 420 519-5210 Uniform Expense 360 -14.29% - 70 199 600 519-5231 Computer Hardware/Software 600 0.00% 2,897 1,762 1,550 2,000 519-5233 Tools 2,000 0.00% 669 1,015 972 1,735 519-5234 Safety Supplies/Equipment 1,530 -11.82% 15,175 8,329 7,357 11,750 519-5301 Street Markings 11,750 0.00% - 150 - - 519-5500 Training - 0.00% (1,606) - (143) - 519-9905 Capitalized Costs Allocation - Labor - 0.00% (956) - (75) - 519-9906 Capitalized Costs Allocation - Benefits - 0.00% (287) - (35) - 519-9907 Capitalized Costs Allocation - Overhead - 0.00% $ 497,666 $ 532,802 $ 476,171 $ 581,428 Total Operating Expenditures $ 621,487 6.89% Capital Outlay: - - 1,218 - 519-6310 Improvements Other Than Building - 0.00% - 7,297 7,488 - 519-6402 Equipment - 0.00% 34,283 - - - 519-6404 Trucks - 0.00% $ 34,283 $ 7,297 $ 8,705 $ - Total Capital Outlay $ - 0.00% Capital Improvements Program: 799,171 - - - Prior Years Capital Improvement Program - 0.00% $ 799,171 $ - $ - $ - Total Capital Improvements Program $ - 0.00% Debt Service 59,601 59,693 156,233 152,911 581-9121 Transfer to Debt Service Fund 152,843 -0.04% $ 59,601 $ 59,693 $ 156,233 $ 152,911 Total Debt Service $ 152,843 -0.04% $ 1,697,085 $ 889,011 $ 971,079 $ 1,165,757 TOTAL EXPENSES $ 1,153,241 -1.07% $ (1,696,645) $ (888,337) $ (971,005) $ (1,165,052) NET REVENUE / (EXPENSE) $ (1,152,641) -1.07% 1230-Facilities 9/27/2021 10:53 AM 104 FACILITIES Share of City Budget $1,153,241, 2.1% DESCRIPTION Facilities is responsible for all maintenance work, including electrical, heating and air conditioning, plumbing, and wood work as well as installation and maintenance of traffic control devices, traffic signals, signs, and roadway markings. MISSION Maintain City facilities and traffic control devices in a safe, reliable, economical, and environmentally-friendly manner. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Provide Safe & Clean Facilities for Employees & the Public Man-hours per Job Order 3 3 3 3 3 3 Works Orders Satisfactorily Completed within 3 Business Days 92% 95% 96% 96% 95% 95%  Maintaining & completing work orders in a timely manner.  Complete certification for cross-training.  Correct facility deficiencies though review of existing systems and system components. FUTURE GOALS (FY23 & FY24)  Install new electrical panels at the Tennis Cener and Oakland Soccer Fields. Change all City Parks to LED lighting.  Complete the comprehensive maintenance program over a 5 to 10 year period PRIOR YEAR ACCOMPLISHMENTS (FY21)  Completed 2200 Work Orders  Replaced all of the information signs throughout the City 20 total.  Replaced roofing on Golf Course rain sheds.  Replaced the stairs and part of the boardwalk at Garniers Beach.  Changed out the lighting at the Fort Walton Beach Landing to LED. 105  001 GENERAL FUND - 1240 STREETS Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: - 602,969 602,302 582,761 312-4100 Local Option Fuel Tax 606,071 4.00% - 272,119 272,915 261,954 312-4200 Local Option Fuel Tax - 2nd 272,432 4.00% 1,624 1,368 - 342 325-1002 Girard Avenue 342 -0.06% 2,045 6,680 6,876 516 325-1003 Stokes Avenue 516 -0.05% 11,833 12,050 20,275 9,246 343-9100 Cut Paved Surface/Curb 12,500 35.19% 106,035 109,216 113,543 122,081 344-9008 DOT Lighting Maintenance Contract 135,200 10.75% 95,599 98,504 101,078 101,078 344-9009 DOT Traffic Signal Maintenance Contract 106,535 5.40% $ 217,136 $ 1,102,906 $ 1,116,989 $ 1,077,976 TOTAL REVENUES $ 1,133,595 5.16% Personal Services: 5.00 5.00 5.00 5.00 Number of Funded Employees (FTE's) 5.00 106,796 123,797 137,602 169,864 541-1200 Regular Salaries 183,167 7.83% 280 481 4,114 1,000 541-1400 Salaries - Overtime 1,000 0.00% 6,476 7,396 8,616 10,670 541-2100 FICA Taxes 11,305 5.95% 1,515 1,730 2,015 2,495 541-2101 Medicare 2,644 5.96% 24,782 23,753 21,960 17,360 541-2200 Retirement Contributions 10,401 -40.08% 2,955 3,586 5,211 7,191 541-2204 Retirement Contributions - DC Plan 7,507 4.40% 5,514 11,752 21,594 43,508 541-2300 Dental, Life & Health Insurance 36,295 -16.58% 9,397 11,984 9,316 16,326 541-2400 Worker's Compensation 16,023 -1.85% $ 157,715 $ 184,479 $ 210,427 $ 268,413 Total Personal Services $ 268,342 -0.03% Operational Expenditures: - - - - 541-3102 Employee Physicals & Immunizations 1,360 100.00% 94,315 97,448 99,716 106,346 541-3400 Other Services 106,535 0.18% 840 770 708 2,157 541-4100 Communication Services 740 -65.69% - 38 - - 541-4200 Freight & Postage - 0.00% 247,844 250,987 265,866 247,844 541-4300 Utilities 255,279 3.00% 82 2,740 3,223 4,090 541-4400 Rentals & Leases 4,090 0.00% 4,676 9,248 3,304 6,000 541-4620 Vehicle Repair 5,868 -2.20% 1,258 6,138 6,551 4,000 541-4630 Equipment Repair 4,000 0.00% 2,584 4,391 3,269 3,500 541-5200 Operating Supplies 3,500 0.00% 10,725 9,446 7,924 8,200 541-5204 Fuel & Oil 8,446 3.00% 330 319 287 675 541-5210 Uniform Expense 675 0.00% 569 721 2,074 3,390 541-5233 Tools 2,935 -13.42% 950 1,136 1,103 1,920 541-5234 Safety Supplies/Equipment 1,920 0.00% 1,945 4,097 4,058 4,125 541-5250 Operating Supplies - Grounds Maintenance 4,125 0.00% 1,702 5,061 4,278 5,000 541-5300 Road Materials & Supplies 5,000 0.00% 255 308 - 1,000 541-5304 Street Materials/Concrete 1,000 0.00% 410 685 410 885 541-5500 Training 1,340 51.41% (47,989) - (24,576) - 541-9905 Capitalized Costs Allocation - Labor - 0.00% (21,253) - (13,069) - 541-9906 Capitalized Costs Allocation - Benefits - 0.00% (9,865) - (6,267) - 541-9907 Capitalized Costs Allocation - Overhead - 0.00% 289,378 393,533 358,860 399,132 Total Operating Expenditures 406,813 1.92% Capital Outlay: 6,674 - - - 541-6351 Roads - 0.00% 25,627 13,489 - 4,200 541-6402 Equipment 10,000 138.10% - - - - 541-6404 Trucks / Vans - 0.00% $ 32,301 $ 13,489 $ - $ 4,200 Total Capital Outlay $ 10,000 138.10% Capital Improvements Program: - 182,865 - - 5018 - Street Resurfacing - 0.00% 5309 - Lewis Turner Traffic Analysis - Grant 150,000 100.00% - 10,572 38,043 25,000 5306 - Sidewalk Construction - 0.00% - - - - 5308 - Street Lighting Upgrading State Road Eglin Pkwy, 25,000 100.00% Beal Pkwy, US Hwy 98, Ferry Road (City Limits Only) $ - $ 193,437 $ 38,043 $ 25,000 Total Capital Improvements Program $ 175,000 600.00% $ 479,393 $ 784,938 $ 607,330 $ 696,745 TOTAL EXPENSES $ 860,156 23.45% $ (262,257) $ 317,968 $ 509,659 $ 381,232 NET REVENUE / (EXPENSE) $ 273,439 -28.27% 1240-Streets 9/27/2021 10:54 AM 106 STREETS Share of City Budget DESCRIPTION $860,156, 1.6% Streets maintains and resurfaces 100 miles of paved streets and maintains 61 miles of sidewalk in the City. MISSION Provide a safe and reliable transportation network by maintaining clean, safe, hazard-free roadways, and working to provide the highest level of service to customers and motorist. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Provide A Dependable Transportation Network Pavement With Condition Index of 'Fair' or Better 96.5% 96.1% 95.6% annual measure 96.5% 96.0% Streets With Sidewalks on At Least One Side 85.5% 85.7% 85.7% annual measure 85.8% 86.0% Ensure Capital Projects are Completed On-Time & Within Budget Capital Projects Completed On-Time 100% 100% 100% annual measure 100% 100% Capital Projects Completed Within Budget 100% 100% 100% annual measure 100% 100%  Update the MicroPaver Pavement Condition Index for all City streets.  Maintain a safe transportation network within the City. FUTURE GOALS (FY23 & FY24)  Have all streets maintained by the City with a Pavement Condition Index of 'fair' or better.  Repair all sidewalk hazards in existing neighborhoods.  Install segments of sidewalk identified in the five-year connectivity plan per City Strategic Plan.  Additional lighting and replacement lighting determined from prioritized list.  Update existing City traffic signals and cabinets. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Resurfaced Robinwood Drive NW from Hollywood Boulevard NW to Leila Place NW.  Resurfaced Temple Avenue SW from Hollywood Boulevard SW to Coral Drive SW. 107  001 GENERAL FUND - 1499 1/2 CENT SALES TAX Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues - - - 1,500,000 1/2 Cent Sales Tax 1,130,000 -24.67% $ - $ - $ - $ 1,500,000 Total Revenue $ 1,130,000 -24.67% Capital Projects - - - - Recreational 120,000 100.00% - - 778,149 85,000 Fire Safety 200,000 135.29% - 18,000 159,938 - Police Safety 185,000 100.00% - - - 231,000 Commerce & Technology Park Master Plan - -100.00% - - 732,112 575,000 Infrastructure 625,000 8.70% $ - $ 18,000 $ 1,670,199 $ 1,500,000 Total Capital Expenditures $ 1,130,000 -24.67% $ - $ 18,000 $ 1,670,199 $ 1,500,000 TOTAL EXPENSES $ 1,130,000 -24.67% $ - $ (18,000) $ (1,670,199) $ - NET REVENUE / (EXPENSE) $ - 0.00% 1499-Sales Tax _001 8/19/2021 11:02 AM 108  001 GENERAL FUND - 1500 NON-DEPARTMENTAL Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Personal Services: 75,721 65,810 100,888 100,000 519-1216 Final Leave Pay 100,000 0.00% 451 177 - - 519-2300 Life & Health Insurance - 0.00% 298 4,277 142 25,000 519-2500 Unemployment Compensation 25,000 0.00% $ 76,470 $ 70,264 $ 101,030 $ 125,000 Total Personal Services $ 125,000 0.00% Operating Expenditures: 1,111,006 102,045 25,276 75,086 519-3100 Professional Services 5,180 -93.10% 1,928 13,044 9,686 22,000 519-3400 Other Services 23,000 4.55% 4,630 - - - 519-4000 Travel and Per Diem - 0.00% 2,226 1,150 327 10,000 519-4001 Tuition Reimbursement 10,000 0.00% - - - 288 519-4100 Communication Services 288 0.00% 5,866 3,511 2,748 6,414 519-4400 Rentals & Leases 6,414 0.00% - - 200 - 519-4610 Promotional Activities - 0.00% 4,484 10,706 3,395 - 519-4908 Property Taxes - 0.00% 600 - - 5,900 519-4911 Holiday Gift Certificates 5,900 0.00% 1,160 - - - 519-4912 Recording Fees - 0.00% 10 527 3 - 519-4913 Cash Over/(Short) - 0.00% 348 2,120 (1,382) - 519-4916 Inventory Over/(Short) - 0.00% - - 76,447 - 519-4944 Disaster Recovery - 0.00% 533 983 4,945 - 519-4945 Hurricane - 0.00% 14,792 5,022 76,447 - 519-4994 Tornado 2018 - 0.00% - - - 301,550 519-4995 Contingencies 285,928 -5.18% 2,757 - 246,301 - 519-5200 Operating - 0.00% - 79,159 23,079 1,810 519-5231 Computer Hardware/Software 40,440 2134.25% - 3,000 4,380 3,000 519-5400 Dues & Publications 3,000 0.00% - - - - 519-5500 Training 10,000 100.00% $ 1,150,340 $ 221,267 $ 471,853 $ 426,048 Total Operating Expenditures $ 390,150 -8.43% Capital Outlay 100,000 - - - 519-6100 Land - 0.00% - 8,474,113 1,552,808 - 519-6200 5147 - Field Office Complex Bldg - 0.00% - 15,912 89,457 - 519-6401 5147 - Office Furniture & Fixture - 0.00% - 3,862 102,760 - 519-6402 5147 - Equipment - 0.00% - - - 140,000 519-6404 Trucks 394,000 181.43% - - - 56,600 519-6420 Computer Hardware/Software 29,100 -48.59% 100,000 8,493,887 1,745,024 196,600 Total Capital Outlay 423,100 115.21% 10,000 38,729 205 - 519-8200 Grants & Aids - 0.00% Other Financing Activity (44,964) (45,999) (47,011) (123,045) 513-9916 Cost Allocation Reimb from FBC Fund (124,102) 0.86% (23,961) (27,663) (20,239) (27,748) 513-9917 Salary Reimb from CDBG Fund (31,953) 15.15% (174,381) (174,335) (178,171) (182,090) 513-9919 Cost Allocation Reimb from CRA Fund (186,096) 2.20% (1,526,252) (1,130,539) (1,155,411) (1,319,296) 513-9941 Cost Allocation Reimb from Utilities Fund (1,345,351) 1.97% (388,626) (397,564) (406,311) (515,368) 513-9943 Cost Allocation Reimb from Sanitation Fund (524,504) 1.77% (359,617) (168,507) (172,214) (226,003) 513-9945 Cost Allocation Reimb from Stormwater Fund (229,875) 1.71% 4,176 3,828 - - 581-9121 Transfer to Debt Service Fund - 0.00% - - - 874,030 581-9999 Reserved - Undesignated Net Assets - 100.00% $ (2,513,625) $ (1,940,779) $ (1,979,357) $ (1,519,521) Total Other Financing Activity $ (2,441,882) 60.70% $ (1,186,815) $ 6,844,640 $ 338,551 $ (771,873) TOTAL EXPENSES $ (1,503,632) 94.80% 1500-NonDept_001 8/19/2021 8:47 AM 109  001 GENERAL FUND - 1500 NON-DEPARTMENTAL Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change 214.03 224.93 234.43 241.63 Number of Funded Employees (FTE's) 244.03 0.99% 474,517 417,246 580,908 470,146 City Council 587,929 25.05% 456,529 494,037 461,069 407,835 City Manager 399,441 -2.06% 1,257,665 1,426,822 1,387,572 1,654,413 Administrative Services 1,966,267 18.85% 222,858 232,382 230,032 236,139 City Clerk 248,872 5.39% 880,229 936,741 932,574 914,453 Finance 1,044,632 14.24% 5,678,464 5,345,831 6,078,751 6,760,718 Police 6,961,368 2.97% 4,696,099 4,856,657 5,225,552 5,976,148 Fire 6,498,910 8.75% - - - 16,210 Emergency Management 16,527 0.00% 6,005,540 6,185,479 6,362,027 6,571,323 Recreation Services 7,087,611 7.86% 709,073 526,328 461,638 623,354 Growth Management - General Fund 636,816 2.16% 2,717,884 1,953,053 2,114,698 2,444,100 Total Public Works & Utility Services - General Fund 2,622,556 7.30% - 18,500 1,670,199 1,500,000 1/2 Cent Sales Tax 1,130,000 -24.67% (1,186,815) 6,441,735 338,551 (771,873) Non-Departmental (1,503,632) 94.80% $ 21,912,043 $ 28,834,812 $ 25,843,570 $ 26,802,966 TOTAL FUND EXPENSES $ 27,697,297 3.34% $ - $ - $ - $ - NET REVENUE / (EXPENSE) $ 0 0.00% 1500-NonDept_001 8/19/2021 8:47 AM 110  Law Enforcement Trust Fund The Law Enforcement Trust Fund encompasses 0.02% of the City’s activities and services and accounts for revenues from grants and forfeitures that are legally restricted for specific purposes, such as crime prevention, community policing, and drug education. Per Florida Statute, law enforcement agencies that receive at least $15,000 in forfeitures within a fiscal year must expend or donate no less than 15% of such funds to support drug abuse prevention, crime prevention, or safe neighborhood programs. Revenue Highlights $25,000 Budget. 2021-22. …… $ Change % Change $20,000 Interest & Other 2,309 0 0% Use of Reserves 9,864 0 0% $15,000 $12,173 0 0% $10,000 $5,000 $0 Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Other Taxes Intergov't Revenue Interest & Other Appropriations • Intergovernmental revenue refers to grants, which are accounted for through a budget amendment when awarded to the City and therefore never included in the adopted budget. • Forfeitures comprise the main revenue source of this fund, but the Florida Attorney General has opined that it is not permissible to budget forfeiture revenues. Therefore, an appropriation from fund balance is budgeted to record the use of the prior year’s forfeitures for current year activities. Expenditure Highlights $150,000 Budget. …… 2021-22 $ Change % Change Personal Services 0 0 0% $100,000 Operations & Maintenance 12,173 0 0% Capital Outlay/Imprvmt 0 0 0% $50,000 $12,173 0 0% $0 Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Operations & Maintenance Capital Outlay/Imprvmt • There were no variances year-over-year. 111  102 LAW ENFORCEMENT TRUST FUND Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change - 3,699 20,218 - Grant Revenues - 0.00% $ - $ 3,699 $ 20,218 $ - Total Grants $ - 0.00% $ - $ 3,699 $ 20,218 $ - TOTAL INTERGOVERNMENTAL REVENUE $ - 0.00% - - 4,092 - 1800-356-1000 Fines & Forfeitures - 0.00% - - 1,382 - 1800-358-2000 Assets Seized by Law Enforcement - 0.00% - - 5 - 1800-359-3000 Restitution - 0.00% - - 2,927 - 1820-359-3100 Fines & Forfeitures - Shared Forfeitures - 0.00% $ - $ - $ 8,406 $ - Total Fines & Forfeitures $ - 0.00% $ - $ - $ 8,406 $ - TOTAL FINES & FORFEITURES $ - 0.00% 165 2,879 660 2,309 1800-361-1000 Interest Income 2,309 0.00% $ 165 $ 2,879 $ 660 $ 2,309 Total Interest Income $ 2,309 0.00% $ - $ - $ - $ - Total Other Revenues $ - 0.00% $ 165 $ 2,879 $ 660 $ 2,309 TOTAL INTEREST & OTHER REVENUES $ 2,309 0.00% - - - 9,864 1600-389-9100 Appropriation from Fund Balance 9,864 0.00% $ - $ - $ - $ 9,864 Total Non-Operating Sources $ 9,864 0.00% $ - $ - $ - $ 9,864 TOTAL TRANSFERS IN $ 9,864 0.00% $ 165 $ 6,578 $ 29,284 $ 12,173 TOTAL FUND REVENUES $ 12,173 0.00% 102 - LETF 9/27/2021 1:11 PM 112  102 LAW ENFORCEMENT TRUST FUND Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Operating Expenditures: - - - 5,809 521-3101 Legal Services 5,809 0.00% - - - 1,000 521-4912 Forfeiture Filing Fees 1,000 0.00% - - - 500 521-4915 Legal Advertising 500 0.00% - - - 3,951 521-5200 Operating Supplies 3,951 100.00% - - - 913 521-5210 Uniform Expense 913 100.00% $ - $ - $ - $ 12,173 Total Operating Expenditures $ 12,173 0.00% Capital Outlay: 140 - - - 521-6406 Specialized Equipment - 0.00% $ 140 $ - $ - $ - Total Capital Outlay $ - 0.00% $ 140 $ - $ - $ 12,173 STATE EXPENDITURES $ 12,173 0.00% 1800 - FEDERAL FORFEITURE EXPENSES Operating Expenditures: 11,829 5,990 12,537 - 1543-521-5210 Uniform Expense - Ballistic Vests (50% Grant) - - 1,350 1579-521-5200 Operating Supplies & Expenses - 0.00% - 3,699 22,002 - 1579-521-6406 Specialized Equipment - 3,444 - - 1800-521-3101 Legal - - 16 - 1800-521-4200 Freight & Postage - 0.00% - 250 - - 1800-521-4915 Legal Advertising - 1,100 12,545 - 1800-521-5200 Operating Supplies - 0.00% $ 11,829 $ 14,483 $ 48,449 $ - Total Operating Expenditures $ - 0.00% $ 11,829 $ 14,483 $ 48,449 $ - FEDERAL EXPENDITURES $ - 0.00% $ 11,969 $ 14,483 $ 48,449 $ 12,173 TOTAL FUND EXPENSES $ 12,173 0.00% $ (11,804) $ (7,905) $ (19,165) $ - NET REVENUE / (EXPENSE) $ - 0.00% 102 - LETF 9/27/2021 1:11 PM 113  Law Enforcement Training Fund The Law Enforcement Training Fund encompasses 0.001% of the City’s activities and services and accounts for revenues from traffic fines that are legally restricted for specific purposes, such as school crossing guards and police officer training. Revenue Highlights $15,000 Budget. ……2021-22 $ Change % Change Interest & Other 500 0 0% $10,000 Use of Reserves 0 0 0% $500 0 0% $5,000 $0 Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Interest & Other Appropriations • Traffic fines have declined over the years as the state retains a larger portion of the revenue for court and clerk operations. Expenditure Highlights $15,000 Budget. …… 2021-22 $ Change % Change Operations & Maintenance 500 0 0% $10,000 $500 0 0% $5,000 $0 Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Personal Services Operations & Maintenance Replenish Reserves • A portion of police officer training is accounted for in this fund. 114  103 LAW ENFORCEMENT TRAINING FUND Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change 4,646 4,928 4,347 400 1830-351-5020 Traffic Fines - Training 400 0.00% $ 4,646 $ 4,928 $ 4,347 $ 400 Total Fines & Forfeitures $ 400 0.00% $ 4,646 $ 4,928 $ 4,347 $ 400 TOTAL FINES & FORFEITURES $ 400 0.00% 2 146 91 100 1830-361-1000 Interest Income 100 0.00% $ 91 $ 100 Total Interest Income $ 100 0.00% $ - $ - $ 91 $ 100 TOTAL INTEREST & OTHER REVENUES $ 100 0.00% $ - Total Non-Operating Sources $ - 0.00% $ - $ - $ - $ - TOTAL TRANSFERS IN $ - 0.00% $ 4,646 $ 4,928 $ 4,439 $ 500 TOTAL FUND REVENUES $ 500 0.00% Operating Expenditures: 1,194 - - 500 521-4000 Travel and Per Diem 500 0.00% $ 1,194 $ - $ - $ 500 Total Operating Expenditures $ 500 0.00% Other Financing Activity: $ - $ - $ - $ - Total Other Financing Activity $ - 0.00% $ 1,194 $ - $ - $ 500 TOTAL FUND EXPENSES $ 500 0.00% $ 3,452 $ 4,928 $ 4,439 $ - NET REVENUE / (EXPENSE) $ - 0.00% 103 - LETF 8/19/2021 3:25 PM 115  Florida Building Code Fund The Florida Building Code (FBC) Fund encompasses 1.2% of the City’s activities and services and accounts for revenues from building permits and inspections that are legally restricted for enforcing the Florida Building Code per Florida Statutes. Revenue Highlights $700,000 Budget. $600,000 …… 2021-22. $ Change % Change Licenses & Permits 503,615 31,404 6.2% $500,000 Interest & Other 500 (1,500) (300)% $400,000 Appropriation from Reserves 146,986 146,986 100% $300,000 $651,101 176,890 37.3% $200,000 $100,000 $0 Actual Acutal Budget Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Licenses & Permits Interest & Other Appropriation From Reserves  The increases in revenues are based on current data trends in licenses and permits sales in FY 2020- 21. Expenditure Highlights $700,000 Budget. $600,000 $ Change % Change 2021-22. …… $500,000 Personnel Services 401,351 146,831 36.6.% Operations & Maintenance 98,648 6,512 6.6% $400,000 Capital Outlay 27,000 22,490 83.3% $300,000 Interfund Transfers 124,102 1,057 .9% $200,000 $651,101 176,890 37.3% $100,000 $0 Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Interfund Transfers  The increase in Operations & Maintenance expenses is a result of the increase in permits issued.  Personnel Services increased primarily as a result of a new code inspector, part-time position, and a position transfer from the General Fund. 116  106 FLORIDA BUILDING CODE FUND - 1215 BUILDING INSPECTION & PERMITTING Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Revenues: 195,975 257,016 309,322 268,112 1215-322-1000 Building Permits 295,860 10.35% - - 3,486 2,800 1215-329-1001 Re-Inspection Fee 3,000 7.14% - - 12,005 12,000 1215-329-1002 Working Without A Permit Fee 13,000 8.33% - - 5,090 3,600 1215-329-1010 Notice of Commencement 4,000 11.11% - - 1,871 2,500 1215-329-1020 Certificate of Occupancy/Completion/Use 2,600 4.00% 49,706 48,443 51,435 48,449 1215-322-1030 Processing Fee 49,000 1.14% 25,126 27,093 32,058 23,000 1215-322-2000 Electrical Permits 23,500 2.17% 16,009 21,314 21,376 14,200 1215-322-3000 Plumbing Permits 14,500 2.11% 3,239 1,631 1,370 1,500 1215-322-4000 Gas Permits 1,550 3.33% 23,794 23,393 19,486 13,000 1215-322-5000 Mechanical Permits 13,500 3.85% - - - 850 1215-329-9090 Surcharge F.S. 468.631 & 553.721 900 5.88% $ 313,850 $ 378,890 $ 457,499 $ 390,011 Total Licenses & Permits $ 421,410 8.05% - 114,477 101,779 80,000 1215-322-1003 Building Plan Review 82,205 2.76% 1,346 - - 2,200 1215-329-3000 Sign/Banner Permit - 0.00% - - 1,629 - 1215-329-9090 Statutory Surcharge - 0.00% $ 1,346 $ 114,477 $ 103,408 $ 82,200 Total Other Licenses & Permits $ 82,205 0.01% $ 315,196 $ 493,366 $ 560,908 $ 472,211 TOTAL LICENSES & PERMITS $ 503,615 6.65% - - 1,697 2,000 1215-361-1000 Interest Income 500 -75.00% $ - $ - $ 1,697 $ 2,000 Total Interest Income $ 500 -75.00% $ - $ - $ 1,697 $ 2,000 TOTAL INTEREST & OTHER REVENUES $ 500 -75.00% - - - - 1215-389-9100 Appropriation from Unassigned Fund Balance 146,986 0.00% $ - $ - $ - $ - Total Non-Operating Sources $ 146,986 0.00% $ - $ - $ - $ - TOTAL TRANSFERS IN $ 146,986 -100.00% $ 315,196 $ 493,366 $ 562,605 $ 474,211 TOTAL REVENUES $ 651,101 37.30% 106 - FBC 8/19/2021 3:23 PM 117  106 FLORIDA BUILDING CODE FUND - 1215 BUILDING INSPECTION & PERMITTING Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Personal Services: 4.00 4.00 4.00 4.00 Number of Funded Employees (FTE's) 6.50 170,241 116,096 144,298 183,045 524-1200 Regular Salaries 294,561 60.92% - 217 - - 524-1201 Service Awards - 0.00% - 2,012 - - 524-1216 Final Leave - 0.00% 2,182 406 386 - 524-1400 Salaries - Overtime - 0.00% 10,129 7,151 8,941 11,675 524-2100 FICA Taxes 17,731 51.87% 2,369 1,672 2,091 2,730 524-2101 Medicare 4,147 51.90% 31,839 35,674 31,114 17,360 524-2200 Retirement Contributions 10,401 -40.08% 8,615 2,833 5,718 7,593 524-2204 Retirement Contributions - DC Plan 13,227 74.20% 21,866 9,734 16,127 35,516 524-2300 Dental, Life & Health Insurance 54,526 53.53% 4,095 3,062 2,109 5,110 524-2400 Worker's Compensation 6,756 32.22% 9,376 7,231 7,620 (8,510) 524-1291 Salary Allocation Reimb to General Fund - -100.00% $ 260,712 $ 186,088 $ 218,404 $ 254,520 Total Personal Services $ 401,351 57.69% Operating Expenditures: 29,262 53,265 46,671 57,694 524-3100 Professional Services 59,380 2.92% 2,379 2,012 - 5,014 524-4000 Travel and Per Diem 6,014 19.94% 3,600 2,669 2,938 2,391 524-4100 Communication Services 3,170 32.58% 70 714 249 100 524-4200 Postage 100 0.00% 4,276 3,810 3,907 4,000 524-4300 Utilities 4,120 3.00% 1,126 1,032 175 1,126 524-4400 Leases 1,126 0.00% 1,100 1,000 1,100 1,100 524-4610 Maintenance Contracts 1,100 0.00% 523 1,331 839 1,075 524-4620 Vehicle Repair 1,075 0.00% 70 554 505 680 524-4700 Printing & Binding 680 0.00% 25 - - 100 524-4911 Holiday Gift Certificates 150 50.00% 477 1,372 1,044 1,350 524-5100 Office Supplies 1,350 0.00% 666 985 613 1,000 524-5200 Operating Supplies 1,000 0.00% 1,640 2,332 2,289 2,332 524-5204 Fuel & Oil 2,402 3.00% 382 708 707 660 524-5210 Uniform Expense 990 50.00% 5,136 656 - 290 524-5231 Computer Hardware/Software 1,820 100.00% 246 200 214 390 524-5234 Safety Supplies/Equipment - -100.00% 3,627 882 1,666 5,558 524-5400 Books, Dues & Publications 5,558 0.00% 3,276 2,169 5,230 3,350 524-5500 Training 3,850 14.93% - - - 3,927 524-4995 Contingencies 4,764 21.32% $ 57,881 $ 75,691 $ 68,147 $ 92,137 Total Operating Expenditures $ 98,649 7.07% Capital Outlay: - - 8,625 - 524-6402 Equipment - -100.00% - 23,684 - - 524-6404 Trucks - SUV 27,000 0.00% - - - 4,510 524-6420 Computer Hardware/Software per IT Plan - 100.00% $ - $ 23,684 $ 8,625 $ 4,510 Total Capital Outlay $ 27,000 498.67% Other Financing Activity: 44,964 45,999 47,011 123,045 524-9901 Cost Allocation Reimbursement to General Fund 124,102 0.86% $ 44,964 $ 69,683 $ 47,011 $ 123,045 Total Other Financing Activity $ 124,102 0.86% $ 363,557 $ 355,146 $ 342,187 $ 474,211 TOTAL EXPENSES $ 651,101 37.30% $ (48,361) $ 138,220 $ 220,418 $ - NET REVENUE / (EXPENSE) $ (0) 0.00% 106 - FBC 8/19/2021 3:23 PM 118 FLORIDA BUILDING CODE FUND (FBC) Share of City Budget $651,101, 1.2% DESCRIPTION Building officials issue building permits, review building plans, and inspect all facets of construction including structure, electrical, plumbing, mechanical, gas, fences, and signs. MISSION Provide efficient assistance with, and ensure adherence to, state and local Land Development and Building Codes. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Provide Timely & Efficient Building Permits % of Residential Permits Approved within 5 Business Days of Application 97% 95% 92% 90% 95% 95% % of Commercial Permits Approved within 10 Business Days of Application 97% 93% 93% 78% 95% 95% Provide Timely & Efficient Building Inspections % of Residential Inspections Completed within 3 Business Days of Request 97% 98% 97% 99% 98% 98% % of Commercial Inspections Completed within 3 Business Days of Request 97% 98% 97% 97% 98% 98%  Enhance contractor & developer education through no less than two training seminars provided by the Building Division. FUTURE GOALS (FY23 & FY24)  Update City Ordinance Chapter 3 to provide a more comprehensive tool.  Obtain required certifications for Building Inspector.  Expand our customer service levels to one of the best building departments in this area. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Launched electronic buiding inspection requesting service, virtual inspection service and electronic building permit submittal service.  Held one training seminar for eTRAKiT for contractors and prepared three eTRAKiT tutorial guides to assist the public.  Updated division policies and procedures to assist staff and the public in the processing of building permit applications.  Fully digital in processing of plan review and permitting with the implementaion of TRAKiT and BlueBeam Revu. 119  Community Development Block Grant Fund The Community Development Block Grant (CDBG) Fund encompasses 0.31% of the City’s activities and services and accounts for grant funds from the US Department of Housing and Urban Development that are legally restricted for specific purposes such as capital outlay projects and summer care programs to benefit low and moderate income families. Revenue Highlights $250,000 $200,000 Budget. 2021-22 …… $ Change % Change $150,000 Intergov’t Revenue 168,866 (65,941) (39.0)% Approp. from Reserves 0 0 0% $100,000 $168,866 (65,941) (39.0)% $50,000 $0 Actual Actual Budget Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Intergov't Revenue Interest & Other • Revenues from the Federal entitlement are largely population-based. The City’s population is relatively stable since the community is built-out. Expenditure Highlights $250,000 Budget. $200,000 2021-22 …… $ Change % Change Personal Services 31,953 4,205 13.2% $150,000 Operations & Maintenance 72,313 (69,996) (96.8)% Capital Outlay/Imprvmt 64,600 (150) (.2)% $100,000 Interfund Transfers Out 0 0 0.0% $168,866 (65,941) (39.0)% $50,000 $0 Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Interfund Transfers • Personal services include staff’s time allocated to CDBG activities. • The decreses in operations is directly related to the COVID-19 grant funds received in FY 2020-21 lapsing. 120  107 COMMUNITY DEVELOPMENT BLOCK GRANT FUND Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change 60,586 135,313 174,691 147,839 1900-331-5027 Annual Entitlement Grant 168,866 14.22% - - - 285,687 1900-331-5028 CARES Act - -100.00% $ 60,586 $ 135,313 $ 174,691 $ 433,526 Total Federal Grants $ 168,866 -85.78% $ 60,586 $ 135,313 $ 174,691 $ 433,526 TOTAL INTERGOVERNMENTAL REVENUE $ 168,866 -61.05% $ - $ - $ - $ - Total Other Revenues $ - 0.00% $ - $ - $ - $ - TOTAL INTEREST & OTHER REVENUES $ - 0.00% - - - - 1600-389-9200 Appropriation from Fund Balance - 0.00% $ - $ - $ - $ - Total Non-Operating Sources $ - 0.00% $ - $ - $ - $ - TOTAL TRANSFERS IN $ - 0.00% $ 60,586 $ 135,313 $ 174,691 $ 433,526 TOTAL FUND REVENUES $ 168,866 -61.05% 107 - CDBG 9/27/2021 1:25 PM 121  107 COMMUNITY DEVELOPMENT BLOCK GRANT FUND Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Personal Services: 23,961 27,623 20,239 27,748 1900-554-1291/98 Planning & Admin Exp 31,953 15.15% $ 23,961 $ 27,623 $ 20,239 $ 27,748 Total Personal Services $ 31,953 15.15% Operating Expenditures: - - - 86,968 CARES Act COVID - 100.00% - - - 20 1900-554-4200 Postage 20 0.00% 580 - 698 1,800 1900-554-4915 Legal Advertising 1,800 0.00% Land Clearance 14,038 16,575 25,765 - 1910-554-3400 Nuisance Abatement - 0.00% - - - 16,521 1930-554-3400 Housing Rehabilitation - 100.00% Public Services 1,030 1,504 - 5,000 1940-554-3451 Rec Center Summer Program - -100.00% - - - 22,000 1940-554-5262 Homeless Abatement - HHA Outreach - 100.00% - - - - House of Deliverance Food Bank 7,500 100.00% - - - - HSU Educational 20,200 100.00% - - - - Striving for Perfection Ministries Food Bank 10,500 100.00% - - - 5,000 1940-554-5269 Boys & Girls Club of the Emerald Coast 5,000 0.00% 5,645 42,116 39,342 - 1940-554-5255 One Hopeful Place Community Development - 0.00% 7,600 - 1,400 - 1940-554-5258 S4P Synergy Inc - 0.00% - - 9,250 5,000 1940-554-5265 90Works Project90 8,100 62.00% - - 9,518 - 1940-554-5266 Bridgeway Center, Inc. 19,193 100.00% $ 27,863 $ 60,195 $ 85,973 $ 142,309 Total Operating Expenditures $ 72,313 -49.19% Public Facilities - 19,957 - - 1950-554-5253 Okaloosa Comprehensive Head Start-McGriff Cntr 20,000 0.00% - 17,025 - 30,450 1950-554-5255 OK Coalition on Homeless One Hopeful Place 44,600 100.00% 4,000 - - - 1950-554-5263 Bountiful Blessings Food Pantry - 0.00% 15,935 13,543 - 1950-554-5262 HHA Inclement Weather Shelter - 0.00% - - 33,000 34,300 1950-554-5267 HSU Educational Foundation - -100.00% 1,209 - - - 1950-554-5259 Eleanor Johnson Restroom - 0.00% - - 30,663 - 1950-554-6300 Improvements Other than Building - 0.00% 21,144 50,525 63,663 64,750 Total Capital Improvements 64,600 -0.23% $ 72,968 $ 138,343 $ 169,874 $ 234,807 TOTAL FUND EXPENSES $ 168,866 -28.08% $ (12,382) $ (3,030) $ 4,817 $ 198,719 NET REVENUE / (EXPENSE) $ - 0.00% 107 - CDBG 9/27/2021 1:25 PM 122 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) Share of City Budget $168,866, 0.3% DESCRIPTION The Community Development Block Grant provides Federal funding for housing and community development needs for low and moderate income areas. MISSION Administer the Community Development Block Grant (CDBG) program in accordance with all Federal regulations. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Eliminate Influences of Blight in Target Areas Nuisances Abated in Target Area 1 2 6 0 1 1 Improve Safety and Livability of Neighborhoods Capital Improvements Completed in Target Area 0 3 0 0 0 0 Provide Access to Quality Public and Private Services Summer Youth Program 0 4 0 0 5 5 After School Program Participants 10 0 0 0 0 5 Disburse Grant Funds in Timely Fashion Grant Funds Spent in Same Year Awarded 90% 90% 90% annual 100% 100% FUTURE GOALS (FY23 & FY24)  Spend all grant funds in same year awarded.  Improve neighborhood liveability by completing one nuisance abatement project or sewer lateral project.  Improve Summer Youth and After School Program participation. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Improved participation in Summer Youth Program by providing annual membership and summer program membership to four individuals 123  Community Redevelopment Agency Fund The Community Redevelopment Agency (CRA) Fund encompasses 4.61% of the City’s activities and services and accounts for funding derived from City of Fort Walton Beach and Okaloosa County Tax Increment Funding (TIF) – proceeds from increases in the taxable assessed value of the CRA District. The original CRA area was formed in 1980, with that being the base year for the purpose of determining the growth in assessed taxable value. In 2019, the CRA area was expanded to include additional areas. The TIF is determined by the growth in the assessed value of taxable property located in the CRA district from the base year to the current tax year and is multiplied by the current tax rate for the City and County. Expenditures in the CRA area target eliminating blight in residential and commercial areas. Revenue Highlights $4,000,000 Budget. $3,500,000 ……2021-22 $ Change % Change $3,000,000 Ad Valorem Taxes 1,417,976 66,984 4.7% $2,500,000 Intergov’t Revenue 1,019,267 48,150 4.7% $2,000,000 Interest & Other 0 0 0% $1,500,000 Approp. from Reserves 0 (1,263,150) (100)% $1,000,000 $2,437,243 (1,148,016) (47.1)% $500,000 $0 Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Ad Valorem Taxes Intergov't Revenue Interest & Other Interfund Transfers Appropriations • The budget is predicated on the current millage rate of 5.3293 mills for the City’s portion of the TIF. One mill equals $1 per $1,000 of taxable property value. Expenditure Highlights $2,500,000 Budget. $2,000,000 2021-22 …… $ Change % Change Personal Services 467,900 (70,334) (15.0)% $1,500,000 Operations & Maintenance 500,191 95,955 19.2% Replenish Reserves 886,556 (73,842) (8.3)% $1,000,000 Interfund Transfer 186,096 4,006 2.2% $500,000 Capital Outlay/Imprvmt 396,500 (1,103,801) (278.4)% 0 $2,437,243 (1,148,016) (47.1)% $0 Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Interfund Transfers Replenish Reserves • Increases in Operational expenses are primarily due to increases in Economic Incentive Programs. • The decrease in capital outlay is due to the carryover of the funding for the Landing Improvements CIP from FY 2020-21. 124  109 COMMUNITY REDEVELOPMENT AGENCY FUND Actual Budget 2020-21 4 % 2017-18 2018-19 2019-20 Adopted Adopted Change 837,841 865,478 983,485 973,811 2000-311-1000 Ad Valorem Taxes - City Original TIF 1,037,888 6.58% 252,373 274,323 369,491 377,181 2000-311-1100 Ad Valorem Taxes - City Expanded TIF 380,088 0.77% $ 1,090,214 $ 1,139,801 $ 1,352,976 $ 1,350,992 Total Ad Valorem Taxes $ 1,417,976 4.96% $ 1,090,214 $ 1,139,801 $ 1,352,976 $ 1,350,992 TOTAL TAXES $ 1,417,976 4.96% 553,733 572,263 713,061 699,993 2000-338-2000 Ad Valorem Taxes - County Original TIF 746,053 6.58% 167,174 181,739 303,492 271,124 2000-338-2100 Ad Valorem Taxes - County Expanded TIF 273,214 0.77% $ 720,907 $ 754,002 $ 1,016,552 $ 971,117 Total Local Shared Revenues $ 1,019,267 4.96% $ 720,907 $ 754,002 $ 1,016,552 $ 971,117 TOTAL INTERGOVERNMENTAL REVENUE $ 1,019,267 4.96% 33,831 18,648 36,946 - 1500-361-1000 Interest Income - 0.00% $ 33,831 $ 18,648 $ 36,946 $ - Total Interest Income $ - 0.00% 21,300 36,701 - 2000-362-1000 Rental and Lease Income R - 0.00% $ - $ 21,300 $ 36,701 $ - Total Rents and Royalties $ - 0.00% $ 33,831 $ 39,947 $ 73,646 $ - TOTAL INTEREST & OTHER REVENUES $ - 0.00% - - - 1,263,150 1600-389-9100 Appropriation from Fund Balance - 100.00% $ - $ - $ - $ 1,263,150 Total Non-Operating Sources $ - 100.00% $ - $ - $ - $ 1,263,150 TOTAL TRANSFERS IN $ - 100.00% $ 1,844,952 $ 1,933,751 $ 2,443,175 $ 3,585,259 TOTAL FUND REVENUES $ 2,437,243 -32.02% 109-Revenues 8/19/2021 3:07 PM 125  109 CRA FUND - 2000 CRA Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Personal Services: - 5.00 5.00 6.00 Number of Employees (FTE's) 4.60 - 219,001 257,038 298,899 552-1200 Regular Salaries 254,127 -14.98% - - - - 552-1201 Service Awards 150 0.00% - 100 - 22,383 552-1202 Incentive Pay 15,452 -30.97% - 827 - - 552-1216 Final Leave - 0.00% - 22,369 7,907 6,965 552-1400 Salaries - Overtime 4,768 -31.54% - 9,582 3,417 5,696 552-1401 Salaries - Overtime Holiday Worked 5,435 -4.58% 18,493 19,490 - 552-1501 Incentive - 0.00% - 15,656 16,484 15,785 552-2100 FICA Taxes 15,000 -4.97% - 3,661 3,855 3,691 552-2101 Medicare 3,506 -5.01% 86,583 84,891 106,797 552-2201 Retirement Contributions - Police Officers 95,363 -10.71% - - - 3,905 552-2204 Retirement Contributions - DC Plan 2,716 0.00% - 36,311 42,859 64,222 552-2300 Dental, Life & Health Insurance 63,762 -0.72% - 9,217 7,237 9,891 552-2400 Worker's Compensation 7,621 -22.95% $ - $ 421,800 $ 443,178 $ 538,234 Total Personal Services $ 467,900 -13.07% Operating Expenses: 127,952 118,243 408,581 - 552-3100 Professional Services 50,000 0.00% 331,365 183,929 198,768 165,000 552-3400 Other Services 165,000 0.00% 1,100 178 6,245 - 552-3450 Other Services - Grounds Maintenance - 0.00% (2) 591 811 1,200 552-4000 Travel and Per Diem 1,200 0.00% 264 64 - - 552-4100 Communication Services - 0.00% - - - 700 552-4200 Postage 700 0.00% 127,016 126,943 136,382 107,500 552-4300 Utilities 110,725 3.00% 2,350 11,550 20,600 20,600 552-4400 Rentals & Leases 24,600 19.42% - - 2,440 1,803 552-4610 Maintenance Contracts 1,808 0.00% 519 378 - - 552-4620 Vehicle Repair - 0.00% 922 388 261 - 552-4630 Equipment Repair - 0.00% - 5,624 11,901 - 552-4640 Building Maintenance - 0.00% - 5,065 1,020 5,000 552-4800 Promotional Activities 5,000 0.00% - - - - 552-4911 Holiday Gift Certificates 125 100.00% 802 - 310 - 552-4915 Legal Advertising - 0.00% 84 2,255 - - 552-5200 Operating Supplies - 0.00% 1,436 33 - - 552-5204 Fuel & Oil - 0.00% 31,459 - 84 18,000 552-5250 Operating Supplies - Grounds Maintenance 18,000 100.00% 109 - - - 552-5300 Road Materials & Supplies - 0.00% 1,440 1,838 1,170 1,890 552-5400 Dues & Publications 1,890 0.00% 444 445 - 1,143 552-5500 Training 1,143 0.00% Non-Operating: 72,626 60,860 - 81,400 552-8200 Grants and Aids 120,000 47.42% $ 699,886 $ 518,384 $ 788,572 $ 404,236 Total Operating Expenditures $ 500,191 23.74% Capital Outlay: 681,042 459,317 1,003 25,000 552-6214 Improvements Buildings 20,000 -20.00% 18,930 9,162 94,791 70,000 552-6310 Improvements Other Than Buildings 61,500 -12.14% $ 699,972 $ 468,479 $ 95,794 $ 95,000 Total Capital Outlay $ 81,500 -14.21% Capital Improvements Program: - - - - 5018 - Downtown Parking Lot Improvements 200,000 100.00% 91,031 596,491 - - 5607 - Streetscape - 0.00% 64,366 19,229 29,634 1,405,301 5499 - Landing Improvements - -100.00% - - - - 5608 - Install Wayfinding in West Waterfront, Beal Pkwy & Uptown 65,000 100.00% - - - - 5609 - Demo of Bluewater Zoo & Bldg Designs 50,000 100.00% $ 155,397 $ 615,720 $ 29,634 $ 1,405,301 Total Capital Improvements Program $ 315,000 -77.58% Other Financing Activity: 174,335 178,171 182,090 552-9901 Cost Allocation Reimbursement to General Fund 186,096 2.20% - - - 960,398 581-9999 Reserved - Undesignated Net Assets 886,556 -7.69% $ - $ 174,335 $ 178,171 $ 1,142,488 Total Other Financing Activity $ 1,072,652 -6.11% $ 1,555,254 $ 2,198,718 $ 1,535,349 $ 3,585,259 TOTAL EXPENSES $ 2,437,243 -32.02% 8.00 5.00 5.00 6.00 Number of Funded Employees (FTE's) 4.60 -23.33% 399,340 - - - Police - 0.00% 1,555,254 2,198,718 1,535,349 3,585,259 CRA 2,437,243 -32.02% $ 1,954,594 $ 2,198,718 $ 1,535,349 $ 3,585,259 TOTAL FUND EXPENSES $ 2,437,243 -32.02% $ (325,677) $ - $ - $ - NET REVENUE / (EXPENSE) $ 0 0.00% 126 109-2000-CRA 9/27/2021 10:55 AM COMMUNITY REDEVELOPMENT AREA (CRA) Share of City Budget $2,437,243, DESCRIPTION 4.4% The Community Redevelopment Area was established in 1980 and expanded in 1999 to address deteriorating conditions and facilitate economic growth and development within the designated area. Funding for infrastructure improvements and redevelopment activities comes from incremental increases in the taxable assessed value of the area. MISSION Rejuvenate the designated area to make it a place where citizens want to live, work, and play. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Attract & Retain Businesses in the Target Area New Businesses in the CRA 24 16 24 10 25 25 Square Footage of Business Expansions in the CRA 237,285 19 19,867 5,890 15,000 15,000 Businesses Approved for Economic Incentive Grants 0 5031 0 0 8 10 Value of Economic Incentive Grants Provided to New or Expanding Businesses $0 $0 $0 $0 $61,400 $100,000 Private Investment Leveraged as a Result of Incentive Grants $0 $0 $0 $0 $2,000,000 $2,000,000 Grant Applications Approved within Two Weeks 0% 0% 0% 0% 90% 90% Attract & Retain Residents in the Target Area New Housing Units in the CRA 3 2 1 0 10 10 FUTURE GOALS (FY23 & FY24)  Develop ways to increase the quantity of and access to public parking in the CRA.  Encourage private reinvestment through public improvements in the CRA.  Continue moving forward with additional plans, studies, and projects to implement Downtown Master Plan.  Update wayfinding signage throughout CRA.  Begin Phase I of Landing Master Plan for improvements to Fort Walton Landing Park. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Completed design of wayfinding signage system.  Continued CRA Grounds Maintenance Contract to ensure that the district is clean and continually maintained. 127  Debt Service Fund The Debt Service Fund encompasses 3.19% of the City’s activities and services and accounts for the accumulation of resources for and the payment of general long-term debt principal and interest. Funds are transferred from the General Fund. Revenue Highlights $1,800,000 Budget. $1,600,000 2021-22. …… $ Change % Change $1,400,000 Interfund Transfers In 1,685,496 608,917 36.1% $1,200,000 $1,685,496 608,917 36.1% $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Interfund Transfers  Transfers from the General Fund cover annual debt payments as required per Generally Accepted Accounting Principles (GAAP) for governmental funds. Expenditure Highlights $2,000,000 $1,800,000 Budget. $1,600,000 ……2021-22 $ Change % Change $1,400,000 Debt Service 1,685,496 608,917 36.1% $1,200,000 $1,685,496 608,917 36.1% $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Debt Service  Debt Issues: 2011A Revenue Note – Fire Ladder Truck (Year 10 of 10) 2013 Revenue Note – Municipal Facilities (Year 9 of 18) 2013A Bank Loan – Recreation Complex, Fairway Sweeper/Vacuum, Bucket Truck (Year 9 of 15) 2015 Interfund Loan – Fire Pumper Truck (Year 8 of 10) 2018 Revenue Note – Field Office Complex (Year 3 of 19) Fire Ladder Truck (Year 2 of 3) Navitas Fitness Pro (Year 3 of 6) Irrigation System – Pines Course (Year 1 of 5) 128  201 DEBT SERVICE FUND Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change 124,619 122,530 197,098 212,632 1600-381-0100 Transfer from General Fund 822,084 286.62% 2011 Cap Imp Rev Note -Ladder Truck- yr 10 of 10 2015 Interfund Loan -Fire Pumper- yr 8 of 10 2018 Rev Note - Field Offc Complex-yr 3 of 19 Fire Ladder Truck - yr 2 of 3 Navitas Fitness Pro - yr 3 of 6 Irrigation System Pines Course - yr 1 of 5 305,087 306,022 306,467 306,422 1600-381-1301 2013 Revenue Note -Municipal Facilities - yr 9 of 18 305,887 -0.17% 557,525 557,524 557,355 557,525 1600-381-1302 Transfer from General Fund - 2013A Sinking Fund 557,525 0.00% 2013A Bank Loan -Recreation Complex- yr 9 of 15 2013A Bank Loan -Fairway Sweep/Vac- yr 9 of 10 2013A Bank Loan -Bucket Truck- yr 9 of 10 $ 987,231 $ 986,077 $ 1,060,920 $ 1,076,579 Total Interfund Transfers $ 1,685,496 56.56% $ 987,231 $ 986,077 $ 1,060,920 $ 1,076,579 TOTAL TRANSFERS IN $ 1,685,496 56.56% $ 987,231 $ 986,077 $ 1,060,920 $ 1,076,579 TOTAL FUND REVENUES $ 1,685,496 56.56% Debt Service: 718,320 718,109 1,084,961 799,647 2100-517-7100 Principal Payments 1,390,095 73.84% 2011 Cap Imp Rev Note -Ladder Truck- yr 10 of 10 2013 Revenue Note -Municipal Facilities Police- yr 9 of 18 2013 Revenue Note -Municipal Facilities Fire- yr 9 of 18 2013 Revenue Note -Municipal Facilities Library- yr 9 of 18 2013 Revenue Note -Municipal Facilities General- yr 9 of 18 2013A Bank Loan -Recreation Complex- yr 9 of 15 2013A Bank Loan -Fairway Sweep/Vac- yr 9 of 10 2013A Bank Loan -Bucket Truck- yr 9 of 10 2015 Interfund Loan -Fire Pumper- yr 8 of 10 2018 Rev Note - Field Offc Complex-yr 3 of 19 Fire Ladder Truck - yr 2 of 3 Navitas Fitness Pro - yr 3 of 6 Irrigation System Pines Course - yr 1 of 5 290,040 542,357 729,139 276,932 2100-517-7200 Interest Expense 295,401 6.67% 2011 Cap Imp Rev Note -Ladder Truck- yr 10 of 10 2013 Revenue Note -Municipal Facilities Police- yr 9 of 18 2013 Revenue Note -Municipal Facilities Fire- yr 9 of 18 2013 Revenue Note -Municipal Facilities Library- yr 9 of 18 2013 Revenue Note -Municipal Facilities General- yr 9 of 18 2013A Bank Loan -Recreation Complex- yr 9 of 15 2013A Bank Loan -Fairway Sweep/Vac- yr 9 of 10 2013A Bank Loan -Bucket Truck- yr 9 of 10 2015 Interfund Loan -Fire Pumper- yr 8 of 10 2018 Rev Note - Field Offc Complex-yr 3 of 19 Fire Ladder Truck - yr 2 of 3 Navitas Fitness Pro - yr 3 of 6 Irrigation System Pines Course - yr 1 of 5 $ 1,008,360 $ 1,260,466 $ 1,814,100 $ 1,076,579 Total Debt Service $ 1,685,496 56.56% $ 1,008,360 $ 1,260,466 $ 1,814,100 $ 1,076,579 TOTAL FUND EXPENSES $ 1,685,496 56.56% $ (21,130) $ (274,389) $ (753,180) $ - NET REVENUE / (EXPENSE) $ - 0.00% 201-Debt 8/23/2021 4:45 PM 129  Utilities Fund The Utilities Fund encompasses 25.70% of the City’s activities and services and accounts for water production and distribution and sewer collection and treatment. These activities are financed and operate in a manner similar to a private business – where the intent is that the cost (expenses, including depreciation) of providing the services to the public on a continuing basis be financed and recovered through user charges. Revenue Highlights $12 Budget. 2021-22 …… $ Change % Change $10 Charges for Services 11,619,894 91,362 0.8% Interest & Other 48,000 (42,551) (88.6)% $8 Appropriation 1,915,519 1,915,519 100% Millions $13,583,413 1,964,330 14.5% $6 $4 $2 $0 Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Licenses & Permits Intergov't Revenue Charges for Services Interest & Other Interfund Transfers Appropriations  A new five-year utility rate study was implemented on October 2020; for FY 2021-22, Year 2 of the rate study will be implemented. The implementation makes sure the required rates are in place to generate sufficient revenue to sustain renewal and replacement reserves and account for debt service requirements. Expenditure Highlights $16 $14 Budget. 2021-22. …… $ Change % Change $12 Personal Services 2,569,601 58,981 2.3% $10 Operations & Maintenance 4,507,517 (72,173) (1.6)% Millions $8 Capital Outlay/Imprvmt 2,323,900 1,959,000 84.3% $6 Debt Service 2,142,667 684 0.0% $4 Interfund Transfers Out 2,039,728 17,837 0.9% $2 Replenish Reserves 0 0 0% $0 $13,583,413 1,964,330 14.5% Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Debt Service Interfund Transfers Replenish Reserves *Expenses shown on a cash basis, exclusive of reclassifications for the audited financial statements.*  The increase in Capital Outlay/Improvement is primarily due to the following CIPs: replacement of water meters, replacement of Lift Station No. 22, and construction of the new Freedom Beacon water main and force main. 130  401 UTILITIES FUND - REVENUES Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change 2,266,875 2,348,518 2,446,054 2,594,168 1310-343-3000 Service Fees - Residential 2,513,064 -3.13% 1,407,465 1,481,824 1,449,489 1,433,102 1310-343-3100 Service Fees - Commercial 1,519,088 6.00% 8,433 10,400 14,550 22,000 1500-343-3600 Connection Fees - Residential 22,500 2.27% 38,000 99,075 105,555 65,767 1500-343-3700 Connection Fees - Commercial 62,000 -5.73% - - - 25 1500-343-3810 Hydrant Service 25 0.00% $ 3,720,773 $ 3,939,817 $ 4,015,648 $ 4,115,062 Total Water Operations $ 4,116,677 0.04% 4,652,434 4,784,208 4,911,286 4,805,762 1350-343-5000 Service Fees - Residential 4,842,317 0.76% 2,075,738 2,220,860 2,087,825 2,211,394 1350-343-5100 Service Fees - Commercial 2,316,507 4.75% 9,750 14,250 15,700 38,127 1500-343-5600 Connection Fees - Residential 13,500 -64.59% 21,606 196,537 130,968 155,181 1500-343-5700 Connection Fees - Commercial 125,000 -19.45% $ 6,759,529 $ 7,215,855 $ 7,145,778 $ 7,210,464 Total Sewer Operations $ 7,297,324 1.20% 3,425 3,738 2,819 2,894 0520-343-3001 Administrative Fee - Returned Checks 2,780 -3.94% 101,337 85,386 81,481 87,650 1310-343-3200 Service Charges 88,650 1.14% 127,132 125,583 90,747 112,463 1310-343-3300 Penalties 114,463 1.78% $ 231,894 $ 214,707 $ 175,047 $ 203,007 Total Combined Operations $ 205,893 1.42% $ 10,712,196 $ 11,370,379 $ 11,336,473 $ 11,528,532 TOTAL CHARGES FOR SERVICES $ 11,619,894 0.79% 1,838 1,715 2,940 - 1310-324-2100 Impact Fees - Water - Residential - 0.00% 3,229 22,456 23,152 - 1310-324-2200 Impact Fees - Water - Commercial - 0.00% 2,219 1,977 3,389 - 1350-324-2100 Impact Fees - Sewer - Residential - 0.00% 3,823 25,860 27,041 - 1350-324-2200 Impact Fees - Sewer - Commercial - 0.00% $ 11,109 $ 52,008 $ 56,523 $ - Total Licenses & Permits $ - 0.00% $ 11,109 $ 52,008 $ 56,523 $ - TOTAL LICENSES & PERMITS $ - 0.00% 44,950 - - - 5421-334-3502 State Grants - 0.00% $ 44,950 $ - $ - $ - Total State Grants $ - 0.00% $ 44,950 $ - $ - $ - TOTAL INTERGOVERNMENTAL REVENUE $ - 0.00% 165,761 252,486 259,160 68,480 1500-361-1000 Interest Income 25,000 -63.49% $ 165,761 $ 252,486 $ 259,160 $ 68,480 Total Interest Income $ 25,000 -63.49% 18,988 19,558 19,558 19,571 1500-362-2020 Rental and Lease Income 21,500 9.86% $ 18,988 $ 19,558 $ 19,558 $ 19,571 Total Rents and Royalties $ 21,500 9.86% (20,279) 39,269 8,000 500 1500-364-1000 Sale of Surplus Assets 1,000 100.00% 9,804 14,680 472 2,000 1500-369-9000 Miscellaneous Revenue 500 -75.00% $ (10,475) $ 53,948 $ 8,472 $ 2,500 Total Other Revenues $ 1,500 -40.00% $ 174,275 $ 325,992 $ 287,191 $ 90,551 TOTAL INTEREST & OTHER REVENUES $ 48,000 -46.99% - - - - 1600-389-9300 Appropriation from Net Assets 1,915,519 100.00% $ - $ - $ - $ - Total Non-Operating Sources $ 1,915,519 100.00% $ - $ - $ - $ - TOTAL TRANSFERS IN $ 1,915,519 0.00% $ 10,942,529 $ 11,748,379 $ 11,680,187 $ 11,619,083 TOTAL FUND REVENUES $ 13,583,413 16.91% 401-Revenues 8/19/2021 2:42 PM 131  401 UTILITIES FUND - 0520 CUSTOMER SERVICE Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Personal Services: 5.50 5.50 5.50 4.50 Number of Funded Employees (FTE's) 4.50 152,135 147,110 172,816 151,496 536-1200 Regular Salaries 167,593 10.63% - 108 - - 536-1201 Service Awards - 0.00% 12,822 14,055 18,175 17,434 536-1300 Part-Time Wages 18,883 8.31% 92 18 213 500 536-1400 Salaries - Overtime 500 0.00% 9,275 9,216 11,840 10,252 536-2100 FICA Taxes 10,775 5.10% 2,169 2,155 2,769 2,397 536-2101 Medicare 2,520 0.00% 17,193 16,364 11,384 - 536-2200 Retirement Contributions - 0.00% 5,498 5,292 7,601 7,982 536-2204 Retirement Contributions - DC Plan 8,555 7.18% 24,736 24,431 24,498 26,291 536-2300 Dental, Life & Health Insurance 34,251 30.28% 328 306 253 331 536-2400 Worker's Compensation 299 -9.79% $ 224,248 $ 219,055 $ 249,549 $ 216,684 Total Personal Services $ 243,375 12.32% Operating Expenditures: 143,039 155,674 180,848 131,479 536-3100 Professional Services 168,773 28.36% 12,936 12,304 13,222 14,500 536-3400 Other Services 14,500 0.00% - - - 1,000 536-4000 Travel and per Diem 1,000 100.00% 1,495 1,493 1,656 502 536-4100 Communication Services 508 1.13% 49,921 50,718 43,694 60,685 536-4200 Postage 60,685 0.00% 11,114 9,635 9,374 10,000 536-4300 Utilities 10,907 9.07% - - - - 536-4400 Rentals & Leases 724 0.00% 2,464 1,713 98 2,500 536-4700 Printing & Binding 2,500 0.00% 1,328 847 2,418 1,216 536-5200 Operating Supplies 1,216 0.00% 500 464 402 600 536-5210 Uniform Expense 500 -16.67% - - - 1,000 536-5500 Training 1,000 100.00% $ 222,797 $ 232,848 $ 251,713 $ 223,481 Total Operating Expenditures $ 262,313 17.38% 447,046 451,903 501,262 440,165 TOTAL EXPENSES 505,688 14.89% 0520-CustomerSvc 8/19/2021 2:34 PM 132 CUSTOMER SERVICE Share of City Budget $505,688, 0.9% DESCRIPTION Customer Service is responsible for invoicing and receiving customer payments, opening and closing utility accounts, resolving customer inquiries, and collecting receivables. MISSION Provide superior customer service in the administration of utility accounts and receivables. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Provide Accurate Water Meter Consumption Information Accounts with Meter Profile Evaluations Performed 4.8% 4.0% 4.0% 9.0% 2.0% 2.5% Minimize Account Write-Offs Write-Offs as % of Current Year Billing 0.50% 0.64% 0.62% annual measure <1% 0.00%  Look at improving processes for customers setting up new service and payment processing for mailed payments. FUTURE GOALS (FY23 & FY24)  Revise Customer Service's policies and procedures (ongoing). Continue Customer Service Training for Accounting Technicians.  Look at updating how addresses have been input in Land Management so we can make them match with the USPS addresses. PRIOR YEAR ACCOMPLISHMENTS (FY21) Evaluated the credit card payment process for utility customers, and determined the most effective and efficient process will be to  recommend contracting with Sungard/Selectron for credit card payment services. 133  401 UTILITIES FUND - 1300 PUBLIC WORKS & UTILITY SERVICES Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Personal Services: 6.00 6.00 6.00 6.00 Number of Funded Employees (FTE's) 6.00 168,647 202,442 234,985 229,552 536-1200 Regular Salaries 248,625 8.31% 80,475 83,605 91,756 92,975 536-1100 Executive Salaries 98,199 5.62% - - 758 - 536-1201 Service Awards - 0.00% - 1,868 4,837 - 536-1400 Salaries - Overtime - 0.00% 14,222 16,593 19,174 18,823 536-2100 FICA Taxes 20,259 7.63% 3,326 3,881 4,485 4,402 536-2101 Medicare 4,738 7.63% 83,404 78,838 65,125 52,081 536-2200 Retirement Contributions 20,803 -60.06% 5,982 10,468 11,629 11,780 536-2204 Retirement Contributions - DC Plan 15,711 33.37% 49,797 49,082 67,707 75,208 536-2300 Dental, Life & Health Insurance 62,167 -17.34% 5,379 2,888 2,214 3,221 536-2400 Worker's Compensation 3,324 3.20% $ 411,232 $ 449,665 $ 502,669 $ 488,043 Total Personal Services $ 473,826 -2.91% Operating Expenditures: 186 18,890 38,838 79,190 536-3100 Professional Services 76,975 -2.80% (12) - - 800 536-4000 Travel and Per Diem 800 0.00% 3,266 3,545 3,881 2,663 536-4100 Communication Services 4,001 50.24% 311 292 32 100 536-4200 Postage 100 0.00% 5,234 4,982 1,409 30,870 536-4300 Utilities 31,770 2.92% 946 889 199 1,010 536-4400 Rentals & Leases 1,010 0.02% 3,057 3,562 4,786 5,495 536-4610 Maintenance Contracts 5,852 6.49% 491 850 29 150 536-4630 Equipment Repair 150 0.00% 561 1,512 471 1,000 536-4640 Building Maintenance 1,000 0.00% - - - 2,000 536-4645 Heating/Cooling Repairs 2,000 0.00% 1,125 1,051 2,451 3,930 536-5100 Office Supplies 3,930 0.00% 3,156 3,382 2,679 2,800 536-5200 Operating Supplies 1,820 -35.00% 436 353 1,525 1,400 536-5204 Fuel & Oil 2,000 42.86% 318 336 190 480 536-5210 Uniform Expense 825 71.88% 811 310 - - 536-5231 Computer Hardware/Software - 0.00% 16 399 186 250 536-5233 Tools 250 0.00% 190 290 333 390 533-5234 Safety Supplies/Equipment 390 0.00% - 339 150 2,383 536-5400 Books, Dues & Publications 2,167 -9.06% 260 642 730 1,150 536-5500 Training 1,270 10.43% (5,155) - (2,251) - 533-9905 Capitalized Costs Allocation - Labor - 0.00% (3,602) - (1,470) - 533-9906 Capitalized Costs Allocation - Benefits - 0.00% (998) - (532) - 533-9907 Capitalized Costs Allocation - Overhead - 0.00% - - Non-Operating 498 498 398 500 536-8200 Grants & Aids 500 0.00% $ 11,095 $ 42,122 $ 54,035 $ 136,561 Total Operating Expenditures $ 136,810 0.18% Capital Outlay: - 3,240 - - 536-6402 Equipment - 0.00% 1,199 - - - 536-6420 Computer Hardware/Software - 0.00% $ 1,199 $ 3,240 $ - $ - Total Capital Outlay $ - 0.00% Debt Service: Principal Payments $ - $ - $ 233,405 $ 242,344 591-7100 2018 Rev Note - Field Offc Complex-yr 3 of 19 251,626 3.83% Interest Expense $ - $ - $ 321,110 $ 293,156 591-7200 2018 Rev Note - Field Offc Complex-yr 3 of 19 283,874 -3.17% $ - $ - $ 554,515 $ 535,500 Total Debt Service $ 535,500 0.00% $ 423,529 $ 495,027 $ 1,111,219 $ 1,160,104 TOTAL EXPENSES $ 1,146,137 -1.20% 1300 - Admin 8/19/2021 11:58 AM 134 UTILITY SERVICES Share of City Budget $1,146,137, 2.1% DESCRIPTION Utility Services is responsible for providing quality, safe, and cost effective potable water and sanitary sewer in compliance with all City, State, and Federal codes, policies, and other regulations. MISSION Provide high quality and cost effective services in all facets of water and wastewater operations. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Provide Timely & Responsive Customer Service Citizen Requests/Complaints Responded to within 2 Business Days 100% 100% 100% 100% 99% 99% Locate & Mark Existing Utilities within 48 Hours of Request 99% 98% 99% 99% 100% 100%  Complete construction of utility and infrastructure projects on schedule and within budget.  Minimize damage of existing utility infrastructure by providing accurate and timely line locates for City utilities.  Continue to expand utility service to reach more customers. FUTURE GOALS (FY23 & FY24)  Provide a competitive rate structure to account for growth.  Develop and maintain computer hydraulic models of water, sewer, and stormwater systems to assist in identifying and prioritizing CIP projects. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Completed all line spot tickets within the required time frame.  Provided construction stakeout and inspection services for every City construction project.  Recovered water and sewer systems from Hurricane Sally. 135  401 UTILITIES FUND - 1305 GIS Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Council Adopted Change Personal Services: 3.00 3.00 3.00 3.00 Number of Funded Employees (FTE's) 3.00 124,399 132,778 107,202 135,307 536-1200 Regular Salaries 153,005 153,005 13.08% - - - - 536-1201 Service Awards 150 150 0.00% - 100 - - 536-1202 Incentive/Merit Pay - - 0.00% - - 1,363 - 536-1400 Salaries - Overtime - - 0.00% 7,392 8,019 6,540 8,427 536-2100 FICA Taxes 9,231 9,231 9.54% 1,729 1,875 1,530 1,971 536-2101 Medicare 2,159 2,159 9.54% 35,664 33,418 27,662 17,360 536-2200 Retirement Contributions 10,401 10,401 -40.08% 3,165 4,648 3,477 5,020 536-2204 Retirement Contributions - DC Plan 5,616 5,616 11.88% 11,418 6,945 15,473 34,115 536-2300 Dental, Life & Health Insurance 16,214 16,214 -52.47% 440 252 123 265 536-2400 Worker's Compensation 245 245 -7.63% $ 184,207 $ 188,035 $ 163,370 $ 202,465 Total Personal Services $ 197,022 -2.69% Operating Expenditures: 31,354 34,598 32,523 38,705 536-3100 Professional Services 38,420 -0.74% 22 - - - 536-4000 Travel and Per Diem - -100.00% 500 502 522 1,588 536-4100 Communication Services 1,598 0.60% - - - 50 536-4200 Postage 50 0.00% - - - 1,000 536-4300 Utilities 1,030 3.00% 1,422 1,385 - - 536-4400 Rentals & Leases - - 0.00% 1,800 1,200 2,700 2,700 536-4610 Maintenance Contracts 2,700 0.00% 1,389 16 842 500 536-4620 Vehicle Repair 500 0.00% - 200 - 900 536-4630 Equipment Repair 900 0.00% 1,039 3,995 2,029 3,200 536-5100 Office Supplies 3,200 0.00% 1,559 1,179 48 1,000 536-5200 Operating Supplies 1,000 0.00% 200 374 150 454 536-5204 Fuel & Oil 468 3.00% 205 57 137 300 536-5210 Uniform Expense 300 0.00% 629 940 1,515 - 536-5231 Computer Hardware/Software - 0.00% - 25 - - 536-5233 Tools - 0.00% 179 88 - 260 533-5234 Safety Supplies/Equipment 260 0.00% - - - - 536-5400 Books, Dues & Publications 75 0.00% 10,620 6,180 6,180 12,360 536-5500 Training 12,560 1.62% (262) - - - 533-9905 Capitalized Costs Allocation - Labor - - 0.00% (119) - - - 533-9906 Capitalized Costs Allocation - Benefits - - 0.00% (62) - - - 533-9907 Capitalized Costs Allocation - Overhead - - 0.00% $ 50,475 $ 50,739 $ 46,647 $ 63,017 Total Operating Expenditures $ 63,060 0.07% Capital Outlay: 5,025 22,235 - - 536-6402 Equipment 3,500 100.00% 8,816 - 536-6420 Computer Hardware/Software - 0.00% $ 5,025 $ 22,235 $ 8,816 $ - Total Capital Outlay $ 3,500 100.00% $ 239,706 $ 261,009 $ 218,833 $ 265,482 TOTAL EXPENSES $ 263,582 -0.72% 1305-GIS 8/19/2021 11:55 AM 136 GIS Share of City Budget $263,582, 0.5% DESCRIPTION GIS maintains an accurate and complete spatial geodatabase of City assets using a Geographic Information System (GIS); provides detailed drafting and design drawing packages for sidewalk, water, sewer, stormwater, and reuse projects; and prepares maps for internal use, annexation, Comprehensive Plan amendments and newspaper ads. MISSION Provide high quality, timely, and cost effective drafting, data analysis, mapping, and web application services. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Maintain and Further Develop GIS System to Track & Monitor City Assets Street Data Accurately Entered in GIS - Changes and additions implemented 100% 80% 100% 60% 100% 100% Water Features Accurately Entered in GIS - Changes and additions implemented 100% 115% 100% 30% 100% 100% Sanitary Sewer Features Accurately Entered in GIS - Changes and additions implemented 100% 125% 100% 60% 100% 100% Stormwater Features Accurately Entered in GIS - Changes and additions implemented 100% 80% 100% 50% 100% 100%  Maintain and keep an extensive GIS geodatabase with information from as-builts and utility work orders.  Continue to develop and expand the GIS Web Applications for public use via the internet and for employee use via the intranet. Create construction plans for street, sidewalk, water, sewer and stormwater projects on time. Create other drawings as needed by other  Departments of the City.  Perform extensive street light survey every six (6) months in order to keep an accurate database.  Review site plans and building permits as required for developments within the City. FUTURE GOALS (FY23 & FY24) Continue mapping City infrastructure in GIS with a strong emphasis on disaster preparedness and recovery and performing duties more  efficiently. Conduct annual disaster recovery exercise.  Continue to expand the use of GIS users internally and externally.  Complete 100% of the quality control check of the water and sewer systems GIS data.  Convert hand drawn Water and Sewer references to digital AutoCAD drawings. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Kept the GIS database for the City's water and sewer infrastructure up to date. Performed disaster preparedness exercise.  Continued to improve and add available data to the GIS Web Map Application for all City employees on the City intranet.  Completed 90% of the quality control check of the water and sewer systems GIS data. Completed City of Fort Walton Beach Cemeteries web application which allows citizens to look up the location of a relative interred at Beal  Memorial or Brooks Memorial Cemetery. 137  401 UTILITIES FUND - 1310 WATER OPERATIONS Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Personal Services: 9.00 8.00 8.00 8.00 Number of Funded Employees (FTE's) 9.00 263,441 238,089 272,379 300,907 533-1200 Regular Salaries 379,437 26.10% 162 - 150 161 533-1201 Service Awards - 0.00% 500 - - - 533-1202 Incentive/Merit Pay - 0.00% 6,402 9,231 20,046 12,500 533-1400 Salaries - Overtime 12,500 0.00% 1,286 1,499 1,184 1,850 533-1401 Salaries - Overtime Holiday Worked 1,850 0.00% 15,722 13,648 16,770 17,690 533-2100 FICA Taxes 21,785 23.15% 3,677 3,192 3,922 4,137 533-2101 Medicare 5,095 0.00% 67,144 25,016 19,777 17,360 533-2200 Retirement Contributions 10,401 -40.08% 8,220 6,788 8,741 10,527 533-2204 Retirement Contributions - DC Plan 14,914 41.67% 32,636 44,639 51,687 73,993 533-2300 Dental, Life & Health Insurance 92,068 24.43% 11,591 11,617 9,391 14,543 533-2400 Worker's Compensation 14,282 -1.80% $ 410,781 $ 353,719 $ 404,047 $ 453,668 Total Personal Services $ 552,331 21.75% Operating Expenditures: 12,485 23,803 19,640 24,060 533-3100 Professional Services 23,710 -1.45% - - - 100 533-3400 Other Services 100 0.00% 612 - 80 500 533-4000 Travel and Per Diem 500 0.00% 2,724 3,047 3,493 4,263 533-4100 Communication Services 3,577 -16.09% 188,729 181,394 180,967 180,000 533-4300 Utilities 185,400 3.00% 7,956 7,569 4,575 7,730 533-4610 Maintenance Contracts 10,335 33.70% 3,076 7,313 5,986 5,000 533-4620 Vehicle Repair 5,000 0.00% 806 437 3,720 1,100 533-4630 Equipment Repair 5,100 363.64% 208 645 922 800 533-4640 Building Maintenance 800 0.00% 53,723 620,906 170,649 379,225 533-4680 Plant & System Repair 149,750 -60.51% - - - 950 533-4700 Printing & Binding 950 0.00% 28,252 21,961 23,565 27,070 533-5200 Operating Supplies 29,405 8.63% 11,953 13,007 10,668 11,000 533-5204 Fuel & Oil 11,330 3.00% 718 800 859 1,080 533-5210 Uniform Expense 1,215 12.50% 1,622 880 56 - 533-5231 Computer Hardware/Software - 0.00% 1,990 1,169 3,749 2,000 533-5233 Tools 4,000 100.00% 737 759 795 1,840 533-5234 Safety Supplies/Equipment 2,070 12.50% 6,860 4,935 4,760 6,285 533-5400 Books, Dues & Publications 6,285 0.00% 2,455 1,614 605 3,205 533-5500 Training 4,750 48.21% - - (829) - 533-9905 Capitalized Costs Allocation - Labor - 0.00% - - (366) - 533-9906 Capitalized Costs Allocation - Benefits - 0.00% - - (67) - 533-9907 Capitalized Costs Allocation - Overhead - 0.00% $ 324,906 $ 890,239 $ 434,260 $ 656,208 Total Operating Expenditures $ 444,277 -32.30% Capital Outlay: - - - 20,000 533-6362 Water Well Improvements - -100.00% - - 11,032 - 533-6402 Equipment - 0.00% - 24,278 - - 533-6404 Trucks - 0.00% $ - $ 24,278 $ 11,032 $ 20,000 Total Capital Outlay $ - -100.00% Capital Improvements Program: 2,940 98,251 233,497 - 533-6368 Prior Years Capital Improvement Program - 0.00% $ 2,940 $ 98,251 $ 233,497 $ - Total Capital Improvements Program $ - 0.00% Debt Service - 75,899 78,189 80,302 590-7100 Principal Payments 82,767 3.07% 42,588 40,972 38,756 36,473 591-7200 Interest Expense 34,128 -6.43% $ 42,588 $ 116,871 $ 116,945 $ 116,775 Total Debt Service $ 116,895 0.10% $ 781,216 $ 1,483,358 $ 1,199,781 $ 1,246,651 TOTAL EXPENSES $ 1,113,503 -10.68% 1310 - Water Ops 8/19/2021 11:52 AM 138 WATER OPERATIONS Share of City Budget $1,113,503, 2.1% DESCRIPTION Water Operations maintains nine potable water wells, five elevated water storage tanks, and three ground water storage tanks. Responsible for ensuring drinking water meets strict State and Federal regulations, pressure and storage are sufficient to meet domestic and firefighting needs, and water meters are accurately read. MISSION Produce drinking water that is safe and free from objectionable color, taste, and odor. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Provide High Quality Drinking Water to the Public Samples Exceeding Federal/State Maximum Contaminant Levels 0 0 0 0 0 0 Minimize Unbilled Water Loss Metered Revenue Consumption as % of Water Production 79.2% 79.0% 78.0% 80.6% 85.0% 85.0%  Meet all Federal and State Water Quality Testing requirements by having zero water samples exceeding the MCLs.  Continue to operate water system wells within NWFWD permitted pumping limits in order to maintain quality and integrity of Floridan Aquifer.  Achieve and maintain less than a 10% unaccounted for water loss over a 12-month period.  Maintain an aggressive Water Tank Asset Management Program.  Continue to upgrade controls for all City potable wells.  Update and implement changes to Cross-Connection Control Program.  Upgrade Well 3 by replacing the underground ductile iron piping. FUTURE GOALS (FY23 & FY24)  Convert outdated aerator at Well 11 with a forced draft system.  Install City owned bacteriological sampling points throughout distribution system.  Explore and develop strategy to convert all water wells to solar energy power supply.  Rehabilitate Well 5.  Complete water system service line inventory in accordance with upcoming lead and copper rule. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Met all Federal and State Water Quality Testing requirements. Continued to operate water system wells within NWFWD permitted pumping limits in order to maintain quality and integrity of Floridan  Aquifer.  Achieved and maintained less than a 10% unaccounted for water loss within a 12-month period.  Routinely updated Standard Operating Procedures.  Cleaned and repaired interior of Hughes Street Ground Storage Tank.  Successfully maintained an aggressive Water Tank Asset Management Program.  Cleaned, repaired, and painted interior and exterior of Parview Road Elevated Storage Tank.  Upgraded electrical panels at Well 2.  Completed and submitted to USEPA Utility Risk and Resilience Vulnerability Assessment.  Well 2 exterior renovation. 139  401 UTILITIES FUND - 1340 WATER DISTRIBUTION Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Personal Services: 5.00 5.00 5.00 5.00 Number of Funded Employees (FTE's) 5.00 118,835 115,376 125,626 171,106 533-1200 Regular Salaries 185,642 8.50% - 108 - - 533-1201 Service Awards 150 0.00% - - 250 - 533-1202 Incentive/Merit Pay - 0.00% 24,402 22,207 26,815 22,100 533-1400 Salaries - Overtime 22,100 0.00% 530 1,110 497 1,350 533-1401 Salaries - Overtime Holiday Worked 1,350 0.00% 8,415 8,169 9,037 10,445 533-2100 FICA Taxes 10,895 4.31% 1,968 1,911 2,113 2,443 533-2101 Medicare 2,548 0.00% 76,537 76,736 67,558 52,081 533-2200 Retirement Contributions 31,204 -40.09% (26) - - 2,681 533-2204 Retirement Contributions - DC Plan 2,762 3.01% 20,616 19,123 20,557 58,096 533-2300 Dental, Life & Health Insurance 62,755 8.02% 12,150 13,706 9,942 16,881 533-2400 Worker's Compensation 16,580 -1.78% $ 263,427 $ 258,446 $ 262,394 $ 337,183 Total Personal Services $ 335,986 -0.35% Operating Expenditures: - - - 590 533-3102 Employee Physicals & Immunizations 590 0.00% 8,297 4,247 4,160 4,500 533-3400 Other Services 4,500 0.00% 1,241 1,190 1,096 1,576 533-4100 Communication Services 1,074 -31.85% 1,342 1,045 316 - 533-4300 Utilities - 0.00% 3,168 4,136 4,699 4,500 533-4620 Vehicle Repair 4,500 0.00% 3,798 6,618 4,710 6,000 533-4630 Equipment Repair 6,000 0.00% 44,030 35,405 36,085 42,500 533-4680 Plant & System Repair 82,500 94.12% (443) - - - 533-4685 Utility Reloc - Non City - 0.00% 3,743 2,993 3,356 2,315 533-5200 Operating Supplies 2,315 0.00% 10,570 9,502 8,694 7,500 533-5204 Fuel & Oil 7,725 3.00% 268 379 427 675 533-5210 Uniform Expense 675 0.00% - 310 - - 533-5231 Computer Hardware/Software - 0.00% 1,640 1,672 3,438 3,305 533-5233 Tools 3,305 0.00% 1,239 1,385 1,795 1,950 533-5234 Safety Supplies/Equipment 2,150 10.26% 4,414 7,119 5,683 4,886 533-5300 Road Materials & Supplies 4,886 0.00% - 50 - 250 533-5400 Books, Dues & Publications 250 0.00% 6 105 35 1,305 533-5500 Training 1,605 22.99% (18,458) - (19,956) - 533-9905 Capitalized Costs Allocation - Labor - 0.00% (13,632) - (16,704) - 533-9906 Capitalized Costs Allocation - Benefits - 0.00% (4,028) - (3,452) - 533-9907 Capitalized Costs Allocation - Overhead - 0.00% $ 47,195 $ 76,156 $ 34,381 $ 81,852 Total Operating Expenditures $ 122,075 49.14% Capital Outlay: 3,558 54,116 83,992 - 533-6402 Equipment 5,200 100.00% - 50,346 2,420 - 533-6404 Trucks - 100.00% $ 3,558 $ 104,462 $ 86,412 $ - Total Capital Outlay $ 5,200 100.00% Capital Improvements Program: 129,365 66,918 87,974 305,500 5056 - Water Line Replacement 1,300,000 325.53% $ 129,365 $ 66,918 $ 87,974 $ 305,500 Total Capital Improvements Program $ 1,300,000 325.53% Debt Service - 117,059 120,590 123,850 590-7100 Principal Payments 127,652 3.07% 65,684 63,192 59,774 56,253 591-7200 Interest Expense 52,636 -6.43% $ 65,684 $ 180,251 $ 180,364 $ 180,102 Total Debt Service $ 180,288 0.10% $ 509,229 $ 686,233 $ 651,525 $ 904,637 TOTAL EXPENSES $ 1,943,549 114.84% 1340 - Water Dist 8/19/2021 11:47 AM 140 WATER DISTRIBUTION Share of City Budget $1,943,549, DESCRIPTION 3.5% Water Distribution maintains water mains, service lines, valves, meters, and fire hydrants. Responsible for replacement of undersized water mains, installation of new fire hydrants and water meters, making service taps for new construction, and extending water mains as needed. MISSION Ensure delivery of potable water and adequate water pressure to all residents. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Replace Substandard Water Mains Linear Feet of Water Main to be Replaced 2060 900 860 0 1850 1850 Ensure Capital Projects are Completed On-Time & Within Budget Capital Projects Completed On-Time 100% 100% 100% annual measure 100% 100% Capital Projects Completed Within Budget 100% 100% 100% annual measure 100% 100%  Replace water lines as specified in the Capital Improvement Program (CIP) on-time and within budget.  Provide new service to customers throughout the City.  Extend water line to Freedom Beacon Park. FUTURE GOALS (FY23 & FY24)  Maintain a new 5-year replacement program for water mains throughout the City's service area.  Respond to all water outage reports within one hour of initial notification. Coordinate with the Fire Department to ensure fire protection standards are exceeded throughout the City via increased water main sizes,  installation of additional fire hydrants, and "looping" of the distribution system.  Relocation of water mains around Brooks Bridge, Highway 98, Perry Avenue, Brooks Street and Florida Blanca Place. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Replaced 2" water main on Higdon court NW from west property line of #12 to end of Cul-De-Sac.  Replaced 2" water main on Windemere Court NW from west property line of #13 to end of Cul-De-Sac.  Abandoned 750 feet of CI water main on the east side of Memorial Parkway SW from Hollywood Boulevard to Deluna Road SW. 141  401 UTILITIES FUND - 1350 SEWER COLLECTION & TREATMENT Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Personal Services: 13.00 13.00 13.00 13.00 Number of Funded Employees (FTE's) 12.00 416,385 418,088 440,937 507,929 535-1200 Regular Salaries 471,423 -7.19% 271 - 629 323 535-1201 Service Awards 300 -7.12% 23,348 25,265 45,142 30,000 535-1400 Salaries - Overtime 30,000 0.00% 1,307 1,047 1,492 2,000 535-1401 Salaries - Overtime Holiday Worked 2,000 0.00% 25,365 25,721 28,872 30,742 535-2100 FICA Taxes 27,771 -9.67% 5,932 6,015 6,752 7,189 535-2101 Medicare 6,564 -8.69% 144,591 129,419 95,742 69,442 535-2200 Retirement Contributions 31,204 -55.06% 6,802 8,729 12,251 15,686 535-2204 Retirement Contributions - DC Plan 19,026 21.29% 69,388 66,838 80,801 122,515 535-2300 Dental, Life & Health Insurance 151,679 23.80% 14,289 12,936 8,732 16,751 535-2400 Worker's Compensation 17,094 2.05% $ 707,678 $ 694,058 $ 721,352 $ 802,577 Total Personal Services $ 757,061 -5.67% Operating Expenditures: 56,359 3,960 5,125 7,150 535-3100 Professional Services 7,150 0.00% 849 94 197 590 535-3102 Employee Physicals & Immunizations 590 0.00% 2,507,125 2,703,389 2,598,528 2,822,316 535-3400 Other Services 2,907,971 3.03% - - - 3,050 535-4000 Travel and Per Diem - 0.00% 5,637 5,600 5,974 5,655 535-4100 Communication Services 6,504 15.01% 169,839 167,748 168,563 167,000 535-4300 Utilities 172,010 3.00% 9,398 7,108 7,027 12,000 535-4400 Rentals & Leases 34,800 190.00% 33,699 17,021 30,680 36,470 535-4610 Maintenance Contracts 38,699 6.11% 37,073 24,397 20,378 18,000 535-4620 Vehicle Repair 18,000 0.00% 15,279 30,274 8,584 8,000 535-4630 Equipment Repair 6,400 -20.00% 960 178 240 400 535-4640 Building Maintenance 400 0.00% 74,394 57,935 53,135 160,750 535-4680 Plant & System Repair 105,200 -34.56% 51 - - - 535-4685 Utility Reloc - Non City - 0.00% 56 - 173 150 535-4700 Printing & Binding 150 0.00% 18,413 14,026 18,300 22,940 535-5200 Operating Supplies 24,328 6.05% 29,587 26,209 27,232 18,000 535-5204 Fuel & Oil 18,540 3.00% 1,247 1,446 1,614 1,755 535-5210 Uniform Expense 1,620 -7.69% 2,361 1,329 3,064 2,955 535-5233 Tools 2,955 0.00% 6,085 3,175 3,240 4,090 535-5234 Safety Supplies/Equipment 3,860 -5.62% 1,188 - - - 535-5263 Operating Supplies - 0.00% 4,736 4,021 4,155 4,000 535-5300 Road Materials & Supplies 4,000 0.00% 150 195 260 180 535-5400 Dues & Publications 180 0.00% 1,040 871 515 5,840 535-5500 Training 4,085 -30.05% (23,507) - (25,557) - 535-9905 Capitalized Costs Allocation - Labor - 0.00% (10,892) - (8,905) - 535-9906 Capitalized Costs Allocation - Benefits - 0.00% (5,655) - (5,581) - 535-9907 Capitalized Costs Allocation - Overhead - 0.00% $ 2,935,472 $ 3,068,976 $ 2,916,940 $ 3,301,291 Total Operating Expenditures $ 3,357,442 1.70% Capital Outlay: - - 879 - 535-6300 Improvements Other Than Buildings - 0.00% 44,359 5,037 13,665 - 535-6402 Equipment - 0.00% 1,002 491,295 36,376 - 535-6404 Trucks - 0.00% 1,207 - - - 535-6420 Computer Hardware/Software - 0.00% $ 46,568 $ 496,332 $ 50,920 $ - Total Capital Outlay $ - 0.00% Capital Improvements Program: 15,397 - 1,833 30,000 5032 - Sewer System Grouting & Lining 4,284 382 11,418 - 535-6361 Refer to CIP for Specific Locations 30,000 0.00% 492,017 - - - 535-6310 5048 - Construction New Lift Station #22 400,000 100.00% 39,832 - - 535-6365 5421 - Reuse Line - 0.00% - - - - 5051 - Freedom Beacon 6-inch Forcemain 500,000 100.00% $ 551,530 $ 382 $ 13,250 $ 30,000 Total Capital Improvements Program $ 930,000 3000.00% Debt Service - 931,835 952,259 972,384 590-7100 Principal Payments 993,871 2.21% 378,075 351,312 337,222 591-7200 Interest Expense 316,112 -6.26% 5,613 5,613 5,613 - 590-7320 Amortization Discount - Interest Expense - 0.00% 394,523 - - - 591-7200 Amortization Discount - Debt Expense - 0.00% $ 400,136 $ 1,315,523 $ 1,309,184 $ 1,309,606 Total Debt Service $ 1,309,984 0.03% $ 4,641,382 $ 5,575,271 $ 5,011,646 $ 5,443,473 TOTAL EXPENSES $ 6,354,487 16.74% 142 1350-Sewer 9/27/2021 10:56 AM SEWER COLLECTION & TREATMENT Share of City Budget $6,354,487, 10.7% DESCRIPTION Sewer Collection maintains gravity sewer lines, lift stations, and pump stations. Responsible for inspecting the sewer system with closed circuit television equipment, repairing any identified leaks, and repairing or replacing sewer mains and laterals as needed. MISSION Collect and dispose of wastewater in an environmentally sound manner. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Ensure Sewer Collection System is in Good Working Order Linear Feet of Sewer Main Inspected 31,497 25,500 28,216 6,403 25,000 25,000 Sewer System Inspected 4.6% 3.7% 4.1% 0.9% 3.0% 0.0% Ensure Capital Projects are Completed On-Time & Within Budget Capital Projects Completed On-Time 100% 100% 100% annual measure 100% 100% Capital Projects Completed Within Budget 100% 100% 100% annual measure 100% 100%  Continue to reduce inflow and infiltration in City Sewer System through flow monitoring, lateral replacement, lining, and manhole rehab.  Replace and relocate Marine Pump Out Station at the Fort Walton Landing.  Complete projects as specified in the Capital Improvement Program (CIP) on-time and within budget.  Relocate and upgrade Lift Station 2.  Replace Lift Station 22.  Paint surge tank at Pump Station #1.  Replace 4,000 gallon fuel tank at pump station #1-B FUTURE GOALS (FY23 & FY24) Perform closed circuit television inspections of the entire sanitary sewer collection system to prioritize future projects and to identify sources of  ground water infiltration.  Install guide rail systems and safety hatches at all lift stations for easier access and reduction of confined space entries.  Install stainless steel inflow protectors in sewer manholes located in flood-prone areas and require the inflow protectors in all new manholes.  Continue an in-house flow monitoring program of the City's collection system basins to evaluate the capacity of the system.  Grout stub-out on sewer mains that have been lined in place.  Adopt a new grease trap ordinance.  Replace Lift Station 22. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Reduced inflow and infiltration through flow monitoring, lateral replacement, lining and manhole rehab.  Upgrade Electrical Controls for Lift Station 12.  Painted ground storage tank at the Golf Course. 143  401 UTILITIES FUND - 1500 NON-DEPARTMENTAL Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Personal Services: 4,376 5,432 9,609 10,000 536-1216 Final Leave Pay 10,000 0.00% 8,035 - 20,059 - 536-1250 Compensated Absences - 0.00% 614 - 1,534 - 536-2150 FICA - Compensated Absences - 0.00% - - - - 533-2299 Acturial Pension Expense - 0.00% $ 13,025 $ 5,432 $ 31,202 $ 10,000 Total Personal Services $ 10,000 0.00% Operating Expenditures: 8,214 9,721 37,765 - 536-3100 Professional Services - 0.00% 50 - - 950 536-4911 Holiday Gift Certificates 950 0.00% 26,887 - 29,639 - 536-4924 Bad Debt Expense - 0.00% - - - 115,099 536-4995 Contingencies 115,099 0.00% 8,558 - 8,894 - 536-4999 Amortization Expense - 0.00% - - 1,080 1,230 536-5231 Computer Hardware/Software 5,490 100.00% 1,878,755 1,882,292 1,847,894 - 536-5900 Depreciation - 0.00% 16,794 - 16,794 - 536-5910 Depreciation on Contributed Capital - 0.00% $ 1,939,258 $ 1,892,013 $ 1,942,066 $ 117,279 Total Operating Expenditures $ 121,539 3.63% Capital Outlay - - - - 536-6404 Trucks 84,000 100.00% - - - 9,400 536-6420 Computer Hardware/Software 1,200 -87.23% $ - $ - $ - $ 9,400 Total Capital Outlay $ 85,200 806.38% Other Financing Activity (1,711,783) (541,449) (536,014) - 590-9900 Reclassify Capital Outlay - 0.00% 1,526,252 1,130,539 1,155,411 1,319,296 536-9901 Cost Allocation Reimbursement to General Fund 1,345,351 1.97% 642,721 642,721 675,889 702,595 581-9102 6% Franchise/Right-of-Way Access Fee 694,377 -1.17% $ 2,168,973 $ 1,773,260 $ 1,831,300 $ 2,021,891 Total Other Financing Activity $ 2,039,728 0.88% $ 4,121,256 $ 3,670,705 $ 3,804,568 $ 2,158,571 TOTAL EXPENSES $ 2,256,467 4.54% 40.50 40.50 40.50 39.50 Number of Funded Employees (FTE's) 39.50 0.00% 447,046 451,921 501,262 440,165 Customer Service 505,688 14.89% 423,529 490,181 1,111,219 1,160,104 Utility Services 1,146,137 -1.20% 239,706 261,082 218,833 265,482 GIS 263,582 -0.72% 778,276 1,309,223 1,199,781 1,246,651 Water Operations 1,113,503 -10.68% 406,033 529,695 651,525 904,637 Water Distribution 1,943,549 114.84% 4,042,536 4,633,606 5,011,646 5,443,473 Sewer Collection & Treatment 6,354,487 16.74% 4,121,256 3,670,705 3,804,568 2,158,571 Non-Departmental 2,256,467 4.54% (740,184) (541,449) (536,014) - Reclassification of Capital Outlay - 0.00% $ 9,718,198 $ 10,804,964 $ 11,962,820 $ 11,619,083 TOTAL FUND EXPENSES $ 13,583,413 16.91% $ 1,066,498 $ 943,415 $ (282,633) $ - NET REVENUE / (EXPENSE) $ (0) 0.00% 1500-NonDept_401 8/19/2021 8:44 AM 144  Sanitation Fund The Sanitation Fund encompasses 8.54% of the City’s activities and services and accounts for solid waste and recycling operations that are financed and operated in a manner similar to a private business – where the intent is that the cost (expenses, including depreciation) of providing the services be financed and recovered primarily through user charges. The City provides residential and commercial garbage collection, as well as yard waste and household goods collection. Commercial and residential recycling programs are also available. Revenue Highlights $5.0 Budget. $4.5 2021-22. …… $ Change % Change $4.0 Licenses & Permits 13,000 1,000 7.7% $3.5 Charges for Services 4,466,098 431,965 9.7% $3.0 Interest/Other/Approp 34,598 (556,954) (1609.8)% Millions $2.5 $2.0 $4,513,696 (123,989) (2.7)% $1.5 $1.0 $0.5 $0.0 Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Licenses & Permits Charges for Services Interest & Other Appropriations Appropriations  A new five-year utility rate study was implemented on October 2020; for FY 2021-22, Year 2 of the rate study will be implemented. The implementation makes sure the required rates are in place to generate sufficient revenue to sustain renewal and replacement reserves and account for debt service requirements. Expenditure Highlights $5.0 Budget. $4.0 ……2021-22 $ Change % Change Personal Services 1,335,631 21,648 1.6% $3.0 Operations & Maintenance 2,066,005 (141,868) (6.4)% Millions Capital Outlay/Imprvmt 240,000 (35,000) (12.7)% $2.0 Interfund Transfers Out 872,060 31,233 3.7% Replenish Reserves 0 0 0.0% $1.0 $4,513,696 (123,989) (2.7)% $0.0 Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Interfund Transfers Replenish Reserves *Expenses shown on a cash basis, exclusive of reclassifications for the audited financial statements.*  The increase in the Interfund Transfer Out is due to an increase in the cost allocation and franchise fee calculation. 145  403 SANITATION FUND - REVENUES Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change 1,081,855 1,089,265 1,090,551 1,244,141 1360-343-4000 Service Fees - Residential 1,451,904 16.70% 1,225 4,789 4,726 500 1360-343-4010 Extra Pick-Up Residential 1,500 200.00% 852,319 866,842 879,226 923,146 1360-343-4100 Service Fees - Commercial 995,733 7.86% 14,629 17,953 20,841 12,000 1360-343-4110 Extra Pick-Up Commercial 11,500 -4.17% 688,394 703,790 723,270 703,483 1360-343-4200 Tipping Fees - Residential 737,735 4.87% 998,234 1,036,112 1,078,081 1,032,570 1360-343-4300 Tipping Fees - Commercial 1,147,438 11.12% $ 3,636,656 $ 3,718,751 $ 3,796,695 $ 3,915,840 Total Solid Waste $ 4,345,810 10.98% - - 1,352 - 1370-343-4600 Service Fees - 0.00% 114,162 121,096 118,954 116,021 1370-343-4610 Service Fees - Commercial Recycling 118,188 1.87% $ 114,162 $ 121,096 $ 120,306 $ 116,021 Total Recycling $ 118,188 1.87% 946 1,729 1,992 1,000 1360-343-4080 Cinco Bayou 900 -10.00% 3,289 2,613 502 1,272 1360-343-4130 Special Events - Dumpster Delivery/Pickup 1,200 -5.66% $ 4,236 $ 4,342 $ 2,494 $ 2,272 Total Fees & Fines $ 2,100 -7.57% $ 3,755,054 $ 3,844,189 $ 3,919,496 $ 4,034,133 TOTAL CHARGES FOR SERVICES $ 4,466,098 10.71% 18,114 25,624 14,154 12,000 1360-323-7010 Solid Waste - 10% Roll Off 13,000 8.33% $ 18,114 $ 25,624 $ 14,154 $ 12,000 Total Franchise Fees $ 13,000 8.33% $ 18,114 $ 25,624 $ 14,154 $ 12,000 TOTAL LICENSES & PERMITS $ 13,000 8.33% 49,493 16,073 57,580 9,000 1500-361-1000 Interest Income 500 -94.44% $ 49,493 $ 16,073 $ 57,580 $ 9,000 Total Interest Income $ 500 -94.44% - - 10,000 - 1500-364-1000 Sale of Surplus Assets - 0.00% - - - 201,900 1500-364-1030 Sale of Surplus Land - 14 Robinwood Dr SW - -100.00% 477 777 - 2,500 1500-365-1000 Recycling Scrap Metal Sales 2,600 4.00% 3,594 2,210 - 25 1500-369-9000 Miscellaneous Revenues 25 0.00% $ 4,071 $ 2,987 $ 10,000 $ 204,425 Total Other Revenues $ 2,625 79.96% $ 53,563 $ 19,060 $ 67,580 $ 213,425 TOTAL INTEREST & OTHER REVENUES $ 3,125 11.35% - - - 378,127 1600-389-9300 Appropriation from Net Fund Balance/Assets 31,473 -91.68% $ - $ - $ - $ 378,127 Total Non-Operating Sources $ 31,473 -91.68% $ - $ - $ - $ 378,127 TOTAL TRANSFERS IN $ 31,473 11.35% $ 3,826,731 $ 3,888,873 $ 4,001,231 $ 4,637,685 TOTAL FUND REVENUES $ 4,513,696 -2.67% 403-Revenues 8/19/2021 2:40 PM 146 147  403 SANITATION FUND - 1360 SOLID WASTE Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Personal Services: 19.00 19.00 19.00 19.00 Number of Funded Employees (FTE's) 19.00 634,036 653,336 769,578 771,341 534-1200 Regular Salaries 830,004 7.61% 54 217 833 - 534-1201 Service Awards - 0.00% 13,068 12,933 31,153 13,000 534-1400 Salaries - Overtime 15,000 15.38% 12,429 14,782 14,241 18,000 534-1401 Salaries - Overtime Holiday Worked 16,000 -11.11% 38,381 37,409 46,834 45,335 534-2100 FICA Taxes 47,326 4.39% 8,976 8,749 10,953 10,603 534-2101 Medicare 11,068 4.39% 168,364 154,768 131,424 104,163 534-2200 Retirement Contributions 62,409 -40.09% 17,904 19,409 23,417 24,227 534-2204 Retirement Contributions - DC Plan 26,987 11.39% 140,462 157,476 176,357 192,811 534-2300 Dental, Life & Health Insurance 201,683 4.60% 44,863 46,770 39,534 54,843 534-2400 Worker's Compensation 56,638 3.27% $ 1,078,537 $ 1,105,849 $ 1,244,324 $ 1,234,323 Total Personal Services $ 1,267,115 2.66% Operating Expenditures: - - - 2,000 534-3400 Other Services - -100.00% 2,947 2,893 2,970 2,502 534-4100 Communication Services 2,898 15.82% 34 17 35 135 534-4200 Postage 135 0.00% 6,583 7,382 2,801 4,563 534-4300 Utilities 4,700 3.00% 1,776 2,004 1,709 1,340 534-4400 Rentals & Leases 1,740 29.85% 1,028 1,038 686 1,031 534-4610 Maintenance Contracts 780 100.00% 283,615 277,198 274,926 248,000 534-4620 Vehicle Repair 248,000 0.00% 50 - 10 200 534-4630 Equipment Repair 200 0.00% 192 - - - 534-4645 Heating/Cooling Repairs - 0.00% 369 813 35 900 534-4700 Printing & Binding 900 0.00% 192 312 748 440 534-5100 Office Supplies 800 81.82% 7,849 7,076 5,644 14,000 534-5200 Operating Supplies 14,000 0.00% 143,702 130,991 108,305 96,000 534-5204 Fuel & Oil 100,000 4.17% 3,311 2,869 2,700 2,970 534-5210 Uniform Expense 2,970 0.00% 598,642 625,137 593,848 620,850 534-5219 Landfill Fees - Commercial 633,155 1.98% 432,274 432,407 475,021 471,625 534-5220 Landfill Fees - Residential 480,988 1.99% 270,799 263,163 356,762 285,563 534-5222 Landfill Fees - Yard Waste 291,313 2.01% 31,605 31,268 31,456 31,750 534-5225 Sanitation Containers - Bulk 41,350 30.24% 10,005 15,629 (91) 14,400 534-5226 Sanitation Containers - Residential 14,400 0.00% 701 - - - 534-5231 Computer Hardware/Software - 0.00% 345 107 151 600 534-5233 Tools 600 0.00% 2,158 2,363 3,494 3,690 534-5234 Safety Supplies/Equipment 3,690 0.00% 212 223 223 223 534-5400 Books, Dues & Publications 223 0.00% $ 1,798,389 $ 1,802,890 $ 1,861,434 $ 1,802,782 Total Operating Expenditures $ 1,842,842 2.22% Capital Outlay: 185,749 107,725 540,751 - 534-6404 Trucks - 0.00% $ 185,749 $ 107,725 $ 540,751 $ - Total Capital Outlay $ - 0.00% Debt Service: Principal Payments - - 37,048 38,467 517-7100 2018 Rev Note - Field Offc Complex-yr 3 of 19 39,941 3.83% - - 50,970 46,533 517-7200 2018 Rev Note - Field Offc Complex-yr 3 of 19 45,059 -3.17% $ - $ - $ 88,018 $ 85,000 Total Debt Service $ 85,000 0.00% 3,062,674 3,016,464 3,734,527 3,122,105 TOTAL EXPENSES 3,194,956 2.33% 1360-Solid Waste 8/19/2021 11:28 AM 148 SOLID WASTE Share of City Budget $3,194,956, 5.7% DESCRIPTION Solid Waste is responsible for the collection and disposal of garbage and yard waste. Residential garbage is collected curbside once per week, residential yard waste is collected curbside once per week, and commercial dumpsters are emptied as scheduled based on business needs. MISSION Maintain a sanitary environment with regular collection of residential and commercial solid waste. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Promote Neighborhood Cleanups Household waste collections conducted 2 2 1 1 2 2  Begin preparations to review, modify and issue Solid Waste Hauling Contract for 2022-23.  Continue with cross training employees across all systems within Solid Waste to promote more flexibility. FUTURE GOALS (FY23 & FY24)  Continue to work with Fleet Operations on a schedule to replace aging and unreliable refuse equipment.  Research and Develop informational materials to increase and promote diversion methods for both residential and commercial customers. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Implemented new Solid Waste rates over a 5 year period to provide financial stability in the fund.  Revised both commercial and residential routes for efficiency. 149  403 SANITATION FUND - 1370 RECYCLING Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Personal Services: 1.00 1.00 1.00 1.00 Number of Funded Employees (FTE's) 1.00 34,462 36,073 40,197 40,836 534-1200 Regular Salaries 43,922 7.56% - - 108 - 534-1201 Service Awards 100 -100.00% 12 42 1,324 200 534-1400 Salaries - Overtime 200 0.00% 1,021 1,526 1,415 1,920 534-1401 Salaries - Overtime Holiday Worked 1,920 0.00% 1,860 1,961 2,283 2,190 534-2100 FICA Taxes 2,274 3.82% 435 459 534 512 534-2101 Medicare 532 3.87% 21,717 20,723 18,917 17,360 534-2200 Retirement Contributions - -100.00% - 534-2204 Retirement Contributions - DC Plan 2,196 0.00% 9,601 10,507 11,071 12,019 534-2300 Dental, Life & Health Insurance 12,615 4.96% 2,611 2,750 2,231 3,123 534-2400 Worker's Compensation 3,258 4.33% $ 71,719 $ 74,041 $ 78,080 $ 78,160 Total Personal Services $ 67,016 -14.26% Operating Expenditures: - - - 100 534-3400 Other Services 100 0.00% 2,729 32,859 60,889 102,500 534-3421 TIP/Contamination Fees 102,500 0.00% - - - 1,000 534-4000 Travel and Per Diem 1,000 0.00% 133 129 131 129 534-4100 Communication Services 137 0.00% 6,423 27,168 13,239 26,500 534-4620 Vehicle Repair 26,500 0.00% - - - 3,250 534-4630 Equipment Repair 2,000 -38.46% - 356 - 500 534-4700 Printing & Binding 500 0.00% 4,191 751 2,330 3,500 534-5200 Operating Supplies 3,500 0.00% 5,296 7,057 5,958 6,217 534-5204 Fuel & Oil 7,000 12.59% 380 150 150 165 534-5210 Uniform Expense 165 0.00% 12,597 - - 10,595 534-5225 Sanitation Containers - Bulk 14,315 35.11% 1,750 - - 6,500 534-5226 Sanitation Containers - Residential 6,500 0.00% - - - 200 534-5233 Tools 200 0.00% 81 100 249 205 534-5234 Safety Supplies/Equipment 205 0.00% 150 150 150 150 534-5400 Books, Dues & Publications 150 0.00% - - - 350 534-5500 Training 350 0.00% $ 33,730 $ 68,720 $ 83,096 $ 161,861 Total Operating Expenditures $ 165,122 2.01% 105,450 142,761 161,176 240,021 TOTAL EXPENSES 232,138 -3.28% 1370-Recycling 8/19/2021 11:24 AM 150 CURBSIDE RECYCLING Share of City Budget $232,138, 0.4% DESCRIPTION Residential single-stream recycling is collected once per week with a provided 95 gal. curbside automated cart. Commercial dumpsters are available for single-stream recycling. MISSION Reduce the waste stream deposited in landfills. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Promote Reduction of the Residential Waste Stream Single Stream Recycling Drop-Off Locations 0 0 1 0 0 0 Recycling Tonnage Collected 1392 1375 1056 725 1,450 1,500 Waste Stream Diverted from Landfills 67.0% 60.0% 44.0% 34.5% 16.0% 17.0% Promote Reduction of the Commercial Waste Stream Recycling Tonnage Collected 639 668 303 303 550 600 Waste Stream Diverted from Landfills 22.3% 24.5% 17.0% 10.9% 5.0% 5.5%  Begin preparations to work with ECUA on extending our current contract to accept the City's Single Stream Recycling.  Continue promoting Commercial Recycling to expand diversion tonnages. FUTURE GOALS (FY23 & FY24)  Create and Deliver recycling infomercials through Facebook and Webpage for both commercial and residential customers for increased participation and diversion.  Continue to work with ECUA on extending our current contract to accept Single Stream Recycling. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Continue with monitoring the stability of the recycling market for future growth.  Issued Courtesy Notices and removed containers that continued to have contamination issues. 151  403 SANITATION FUND - 1500 NON-DEPARTMENTAL Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Personal Services: 25,513 435 - 1,500 534-1216 Final Leave Pay 1,500 0.00% (3,168) - 8,100 - 534-1250 Compensated Absences - 0.00% (242) - 619 - 534-2150 FICA - Compensated Absences - 0.00% $ 22,103 $ 435 $ 8,719 $ 1,500 Total Personal Services $ 1,500 0.00% Operating Expenditures: 2,112 6,257 20,062 11,310 534-3100 Professional Srvcs-14 Robinwood Drive SW Sale 11,310 100.00% - - - 500 534-4911 Holiday Gift Certificates 500 0.00% 6,740 - 4,943 - 534-4924 Bad Debt Expense - 0.00% - - - 39,920 534-4995 Contingencies 45,321 13.53% - - 360 910 534-5231 Computer Hardware/Software 910 0.00% 271,491 286,165 234,617 - 534-5900 Depreciation - 0.00% 411 - 380 - 534-5910 Depreciation on Contributed Capital - 0.00% $ 280,754 $ 292,422 $ 260,362 $ 52,640 Total Operating Expenditures $ 58,041 10.26% Capital Outlay - - - 275,000 534-6404 Trucks 240,000 -12.73% $ - $ - $ - $ 275,000 Total Capital Outlay $ 240,000 -12.73% Other Financing Activity (207,246) (207,246) (540,751) - 590-9900 Reclassify Capital Outlay - 0.00% 477,216 397,564 406,311 515,368 534-9901 Cost Allocation Reimbursement to General Fund 524,504 1.77% 146,401 146,401 227,619 240,459 581-9102 Transfer to General Fund - Franchise Fee 262,556 9.19% 190,590 581-9999 Reserved - Undesignated Net Assets - -100.00% $ 623,617 $ 543,965 $ 633,930 $ 946,417 Total Other Financing Activity $ 787,060 -16.84% $ 926,474 $ 836,822 $ 903,011 $ 1,275,557 TOTAL EXPENSES $ 1,086,601 -14.81% 20.00 20.00 20.00 20.00 Number of Funded Employees (FTE's) 20.00 0.00% 3,062,674 3,018,414 3,734,527 3,122,105 Solid Waste 3,194,956 2.33% 105,450 142,898 161,176 240,021 Recycling 232,138 -3.28% 926,474 836,822 903,011 1,275,557 Non-Departmental 1,086,601 -14.81% (185,749) (107,725) (540,751) - Reclassification of Capital Outlay - 0.00% $ 3,908,849 $ 3,890,409 $ 4,257,964 $ 4,637,685 TOTAL FUND EXPENSES $ 4,513,696 -2.67% $ (82,118) $ (1,536) $ (256,733) $ - NET REVENUE / (EXPENSE) $ (0) 0.00% 1500-NonDept_403 8/19/2021 8:40 AM 152  Stormwater Fund The Stormwater Fund encompasses 3.27% of the City’s activities and services and accounts for stormwater management operations that are financed and operated in a manner similar to a private business – where the intent is that the cost (expenses, including depreciation) of providing the services be financed and recovered through user charges. This fund accounts for stormwater, storm drainage, and water quality initiatives. Revenue Highlights $1,400,000 Budget. ……2021-22 $ Change % Change $1,200,000 Charges for Services $1,027,413 3,433 0.3% $1,000,000 Intergov’t Revenue 200,000 200,000 100.0% $800,000 Interest,Other & Approp 498,835 481,835 96.59% $600,000 $1,726,249 685,268 39.7% $400,000 $200,000 $0 Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Intergov't Revenue Charges for Services Interest & Other Interfund Transfers Appropriations  A new five-year utility rate study was implemented on October 2020; for FY2021-22, Year 2 of the rate study will be implemented with no changes to the Stormwater User Fees. The implementation makes sure the required rates are in place to generate sufficient revenue to sustain renewal and replacement reserves and account for debt service requirements. Expenditure Highlights $1,400,000 Budget. $1,200,000 ……2021-22. $ Change % Change Personal Services $377,722 7,556 2.0% $1,000,000 Operations & Maintenance 298,102 75,419 25.3% $800,000 Capital Outlay/Imprvmt 600,900 575,000 95.7% $600,000 Debt Service 136,000 0 0.0% $400,000 Interfund Transfer 313,525 27,293 8.7% $200,000 Replenish Reserves 0 0 0.0.% $0 $1,726,249 685,268 39.7% Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Debt Service Interfund Transfers Replenish Reserves *Expenses shown on a cash basis, exclusive of reclassifications for the audited financial statements.*  The increase in Capital Outlay is due to CIPs for Stormwater Drainage Improvements on Cecelia Drive NW and for the Design of Regional Stormwater Management Facilities in the Mar Walt Drive Area and the CTP (both funded via State grants).  The increase in Operation/Maintenance is primarily due to an increase in Professional Services. 153  405 STORMWATER FUND - REVENUES Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change 553,707 585,090 585,811 590,352 1380-343-7001 Stormwater Management Fee - Residential 581,481 -1.50% 422,098 442,220 449,222 433,628 1380-343-7101 Stormwater Management Fee - Commercial 445,932 2.84% $ 975,805 $ 1,027,310 $ 1,035,033 $ 1,023,980 Total Stormwater Operations $ 1,027,413 0.34% $ 975,805 $ 1,027,310 $ 1,035,033 $ 1,023,980 TOTAL CHARGES FOR SERVICES $ 1,027,413 0.34% 40,080 4,480 155,440 - 15XX-334-3600 State Grants 200,000 0.00% $ 40,080 $ 4,480 $ 155,440 $ - Total State Grants $ 200,000 0.00% $ 40,080 $ 4,480 $ 155,440 $ - TOTAL INTERGOVERNMENTAL REVENUE $ 200,000 0.00% 9,874 21,209 15,465 17,000 1500-361-1000 Interest Income 500 -97.06% $ 9,874 $ 21,209 $ 15,465 $ 17,000 Total Interest Income $ 500 -97.06% $ 9,874 $ 21,209 $ 15,465 $ 17,000 TOTAL INTEREST & OTHER REVENUES $ 500 -97.06% - - - - 1600-389-9300 Appropriation from Net Assets 498,335 100.00% $ - $ - $ - $ - Total Non-Operating Sources $ 498,335 100.00% $ - $ - $ - $ - TOTAL TRANSFERS IN $ 498,335 100.00% $ 1,025,758 $ 1,052,999 $ 1,205,939 $ 1,040,981 TOTAL FUND REVENUES $ 1,726,249 65.83% 405-Revenues 8/19/2021 2:38 PM 154  405 STORMWATER FUND - 1380 STORMWATER Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Personal Services: 6.00 6.00 6.00 6.00 Number of Funded Employees (FTE's) 6.00 186,149 183,197 201,371 225,412 538-1200 Regular Salaries 246,490 9.35% - - 408 - 538-1201 Service Awards - 0.00% - 600 - - 538-1202 Incentive/Merit Pay - 0.00% 1,153 1,021 4,471 1,000 538-1400 Salaries - Overtime 1,000 0.00% 10,745 10,575 12,161 13,749 538-2100 FICA Taxes 14,560 5.90% 2,513 2,473 2,844 3,215 538-2101 Medicare 3,405 5.92% 49,373 46,840 41,430 34,721 538-2200 Retirement Contributions 20,803 -40.09% 4,162 3,686 4,269 5,648 538-2204 Retirement Contributions - DC Plan 8,377 48.33% 29,054 29,763 40,693 62,327 538-2300 Dental, Life & Health Insurance 60,969 -2.18% 16,491 19,244 14,488 23,594 538-2400 Worker's Compensation 21,617 -8.38% $ 299,640 $ 297,399 $ 322,135 $ 369,665 Total Personal Services $ 377,221 2.04% Operating Expenditures: 14,000 8,440 - - 538-3100 Professional Services 50,000 100.00% - - - - 538-3102 Employee Physicals & Immunizations 680 100.00% 14,200 38,749 40,780 72,694 538-3400 Other Services 72,694 0.00% - - - 602 538-4000 Travel and Per Diem 602 0.00% 1,999 2,069 2,143 2,680 538-4100 Communication Services 2,082 -22.30% 16 20 - 10 538-4200 Postage 10 0.00% 1,343 1,046 316 7,318 538-4300 Utilities 7,538 3.00% 3,344 3,970 7,998 31,400 538-4400 Rentals & Leases 55,400 76.43% 6,613 13,143 8,822 10,415 538-4620 Vehicle Repair 10,415 0.00% 4,529 6,811 8,203 9,700 538-4630 Equipment Repair 9,700 0.00% 11,618 33,719 1,330 30,375 538-4680 Plant & System Repair 29,695 -2.24% 34 45 81 300 538-5100 Office Supplies 300 0.00% 1,589 2,741 4,687 21,368 538-5200 Operating Supplies 21,368 0.00% 13,910 13,386 12,259 12,500 538-5204 Fuel & Oil 12,875 3.00% 800 646 308 810 538-5210 Uniform Expense 810 0.00% 2,588 1,356 4,014 2,790 538-5233 Tools 3,551 27.28% 1,157 1,215 1,190 1,980 538-5234 Safety Programs/Supply 1,980 0.00% 201 1,630 3,557 5,500 538-5300 Road Materials & Supplies 5,500 0.00% 8,638 650 650 650 538-5400 Books, Dues, & Publications 650 0.00% - 1,409 - 1,650 538-5500 Training 1,920 16.36% (56,867) - (10,777) - 538-9905 Capitalized Costs Allocation - Labor - 0.00% (25,296) - (5,638) - 538-9906 Capitalized Costs Allocation - Benefits - 0.00% (11,990) - (2,363) - 538-9907 Capitalized Costs Allocation - Overhead - 0.00% $ (7,574) $ 131,045 $ 77,560 $ 212,742 Total Operating Expenditures $ 287,770 35.27% Capital Outlay: 60,006 4,336 5,285 - 538-6402 Equipment - 0.00% - 36,548 62,566 - 538-6404 Trucks - 0.00% $ 60,006 $ 40,884 $ 67,851 $ - Total Capital Outlay $ - 0.00% Capital Improvements Program: - 21,589 24,455 25,000 5019 - Storm Drainage Improvement 600,000 2300.00% 211,917 4,480 883,905 - 538-6358 Install Storm Drainage - 0.00% 40,080 - - - Prior Years Capital Improvement Program - 0.00% $ 251,997 $ 26,069 $ 908,360 $ 25,000 Total Capital Improvements Program $ 600,000 2300.00% Debt Service - - 59,277 61,548 517-7100 Principal Payments 63,905 3.83% - - 81,552 74,452 517-7200 Interest Expense 72,095 -3.17% $ - $ - $ 140,829 $ 136,000 Total Debt Service $ 136,000 0.00% $ 604,070 $ 495,397 $ 1,516,735 $ 743,407 TOTAL EXPENSES $ 1,400,991 88.46% 1380-Stormwater 9/27/2021 10:57 AM 155 STORMWATER Share of City Budget $1,400,991, DESCRIPTION 2.6% The Stormwater Division maintains 35 miles of storm drain, 11 retention ponds, and over 1,300 curb and surface inlets. Stormwater management helps to ensure the health and safety of citizens while meeting State and Federal regulations. MISSION Improve and preserve natural water quality, comply with existing and upcoming regulatory requirements, and improve operation and management of existing stormwater infrastructure. Actual YTD thru 03/31 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY22) 2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 Improve Water Quality City Streets Swept at Least Once per Month 54% 27% 46% 14% 97% 97% Cubic Yards of Debris Removed from Stormwater Separators 5 3 0 4 8 8 Improve Stormwater Infrastructure Linear Feet of New Stormwater Pipe Installed 585 0 0 0 0 0 Linear Feet of Stormwater Pipe Replaced 1070 28 1914 200 560 360 Stormwater Line System Replaced 49.00% 0.01% 0.87% 0.09% Ensure Capital Projects are Completed On-Time & Within Budget Capital Projects Completed On-Time 100% 100% 100% Annual Measure 100% 100% Capital Projects Completed Within Budget 100% 100% 100% Annual Measure 100% 100%  Implement water quality improvements.  Sweep every City street at least once per month.  Maintain the current amount of debris removed from stormwater separators through regular collection schedule.  Replace failing corrugated metal pipe at various locations throughout the City.  Provide Stormwater improvements as identified in the City's Stormwater Master Plan. FUTURE GOALS (FY23 & FY24)  Develop a 5- and 10-year CIP to replace all corrugated metal stormwater pipe throughout the City.  Comply with federally-mandated National Pollutant Discharge Elimination System (NPDES) permit requirements. Pursue funding alternatives to complete major capital projects related to the stormwater system based on the completion of the Stormwater  Master Plan, including SRF loans, bonds, and/or rate increases. PRIOR YEAR ACCOMPLISHMENTS (FY21)  Continuous maintenance of drainage ditches throughout the City.  Completed Lake Earl maintenance dredge.  Completed stormwater relocation project at 182 Beal Parkway NW.  Completed the oyster reef living shoreline at Liza Jackson Park. 156  405 STORMWATER FUND - 1500 NON-DEPARTMENTAL Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change Personal Services: - - - 500 538-1216 Final Leave Pay 500 0.00% (1,750) - 3,392 - 538-1250 Compensated Absences - 0.00% (133) - 258 - 538-2150 FICA - Compensated Absences - 0.00% $ (1,883) $ - $ 3,650 $ 500 Total Personal Services $ 500 0.00% Operating Expenditures: 469 3,995 11,636 - 538-3100 Professional Services - 0.00% (25) - - 125 538-4911 Holiday Gift Certificates 125 0.00% 3,679 - 2,842 - 538-4924 Bad Debt Expense - 0.00% - - - 9,817 538-4995 Contingencies 9,817 0.00% - - - - 538-4999 Amortization - 0.00% - - 720 - 538-5231 Computer Hardware/Software 390 0.00% 159,127 159,843 201,006 - 538-5900 Depreciation - 0.00% $ 163,250 $ 163,838 $ 216,204 $ 9,942 Total Operating Expenditures $ 10,332 3.92% - - - 900 538-6420 Computer Hardware/Software 900 0.00% $ - $ - $ - $ 900 Total Capital Outlay $ 900 0.00% Other Financing Activity (312,003) (66,954) (976,211) - 590-9900 Reclassify Capital Outlay - 0.00% 271,027 168,507 172,214 226,003 538-9901 Cost Allocation Reimbursement to General Fund 229,875 1.71% 58,251 58,251 60,816 60,228 581-9102 Transfer to General Fund - Franchise Fee 83,650 38.89% $ 17,275 $ 159,804 $ (743,181) $ 286,231 Total Other Financing Activity $ 313,525 9.54% $ 178,642 $ 323,642 $ (523,327) $ 297,573 TOTAL EXPENSES $ 325,257 9.30% 6.00 6.00 6.00 6.00 Number of Funded Employees (FTE's) 6.00 0.00% 352,073 448,860 1,516,735 743,407 Stormwater 1,400,991 88.46% 490,645 390,596 452,884 297,573 Non-Departmental 325,257 9.30% (312,003) (66,954) (976,211) - Reclassification of Capital Outlay - 0.00% $ 530,715 $ 772,502 $ 993,409 $ 1,040,981 TOTAL FUND EXPENSES $ 1,726,249 65.83% $ (128,963) $ 146,589 $ 212,531 $ - NET REVENUE / (EXPENSE) $ (0) 0.00% 1500-NonDept_405 8/19/2021 8:38 AM 157  Beal Memorial Cemetery Fund The Beal Memorial Cemetery Perpetual Care Fund encompasses 0.07% of the City’s activities and services and accounts for a portion of revenues from lot, crypt, and niche sales that are being reserved for perpetual care. Cemetery operations are currently funded in the General Fund, but interest earnings on the reserves will be used for maintaining the cemetery once all spaces have been sold. Revenue Highlights $1,600,000 Budget. $1,400,000 2021-22 …… $ Change % Change $1,200,000 Interest & Other 300 (26,200) (8,733.3) $1,000,000 Interfund Transfers In 385,017 320,095 83.1% $800,000 $385,317 293,895 76.3% $600,000 $400,000 $200,000 $0 Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Interest & Other Interfund Transfers • Transfers In reflects the transfer of 20% of cemetery lot sales from the General Fund to fund perpetual care, as established by Ordinance 526. Expenditure Highlights $450,000 $400,000 Budget. $350,000 2021-22 …… $ Change % Change Operations & Maintenance 14,919 2,719 18.2% $300,000 $250,000 Interfund Transfers 350,000 290,000 82.9% $200,000 Replenish Reserves 20,398 1,176 5.8% $150,000 $385,317 293,895 76.3% $100,000 $50,000 $0 Actual Actual Actual Budget Budget 2017-18 2018-19 2019-20 2020-21 2021-22 Operations & Maintenance Interfund Transfers Replenish Reserves • Operations & maintenance includes the annual investment portfolio management fee. • The increase in interfund transfers is a result of adding new plots and new construction of a cemetery office building. 158  602 BEAL MEMORIAL CEMETERY CARE FUND Actual Budget 2020-21 2021-22 % 2017-18 2018-19 2019-20 Adopted Adopted Change 578 284 279 26,500 1500-361-1000 Interest Income 300 -98.87% 66,111 70,576 66,711 - 1500-361-2000 Dividend Income - 0.00% 89,338 (337,562) 210,396 - 1500-361-3000 Unrealized Gain/(Loss) - 0.00% 57,503 396,378 34,869 - 1500-361-4000 Realized Gain/(Loss) - 0.00% $ 213,529 $ 129,676 $ 312,256 $ 26,500 Total Interest Income $ 300 -98.87% $ 213,529 $ 129,676 $ 312,256 $ 26,500 TOTAL INTEREST & OTHER REVENUES $ 300 -98.87% 34,031 32,070 28,676 40,983 2200-381-0100 Transfer from General Fund 35,017 -14.56% $ 34,031 $ 32,070 $ 28,676 $ 40,983 Total Interfund Transfers $ 35,017 -14.56% - - - 23,939 1600-389-9100 Appropriation from Fund Balance 350,000 100.00% $ - $ - $ - $ 23,939 Total Non-Operating Sources $ 350,000 0.00% $ 34,031 $ 32,070 $ 28,676 $ 64,922 TOTAL TRANSFERS IN $ 385,017 493.05% $ 247,560 $ 161,747 $ 340,932 $ 91,422 TOTAL FUND REVENUES $ 385,317 321.47% Operating Expenditures: 13,376 15,168 9,877 12,200 2200-539-3100 Professional Services 14,919 22.29% $ 13,376 $ 15,168 $ 9,877 $ 12,200 Total Operating Expenditures $ 14,919 0.00% Other Financing Activity: - - - 60,000 1600-581-9102 Transfer to General Fund 350,000 483.33% - - - 19,222 1600-581-9920 Reserve for Future Cemetery Perpetual Care 20,398 6.12% $ - $ - $ - $ 79,222 Total Other Financing Activity $ 370,398 367.54% $ 13,376 $ 15,168 $ 9,877 $ 91,422 TOTAL FUND EXPENSES $ 385,317 321.47% $ 234,184 $ 146,579 $ 331,056 $ - NET REVENUE / (EXPENSE) $ - 0.00% 299.53 301.15 310.52 312.64 Number of Funded Employees (FTE's) 317.13 1.44% 41,571,702 41,714,146 47,231,660 49,575,666 CITYWIDE REVENUES 52,861,351 6.63% 41,571,702 41,714,146 47,231,660 49,575,666 CITYWIDE EXPENSES 52,861,351 6.63% $ - $ - $ - $ - NET CITYWIDE REVENUE / (EXPENSE) $ 0 0.00% 602-Beal 8/19/2021 2:29 PM 159 160 IT Replacement Program The City’s Information Technology Replacement Program (ITRP) is a planning and budgeting tool that serves as a guide for efficient and effective replacement of computers, laptops, tablets, and servers. The FY 2020-21 budget is the sixth year of the schedule. Future years’ funding requirements are identified, but are not authorized. REPLACEMENT SCHEDULE Desktop Computer 5 years Office Laptop 5 years Patrol Laptop 5 years Tablet/IPAD 3 years Server 5 years Software will be upgraded in conjunction with hardware replacements. However, it is each division’s responsibility to budget for the replacement of peripherals such as keyboards, monitors, and printers as needed. City of Fort Walton Beach, FL 161  FY2022 FY2023 FY2024 FY2025 FY2026 Fund # ‐ Dept # ‐ Dept Name Device Model OS Purchased Total SW22 HW22 SW23 HW23 SW24 HW24 SW25 HW25 SW26 HW26 001‐0100‐City Council CCS1‐10 Latitude 3490 Win 10 Pro FY 2019 1 635 001‐0100‐City Council CCS2‐10 Latitude 3490 Win 10 Pro FY 2019 1 635 001‐0100‐City Council CCS3‐10 Latitude 3490 Win 10 Pro FY 2019 1 635 001‐0100‐City Council CCS4‐10 Latitude 3490 Win 10 Pro FY 2019 1 635 001‐0100‐City Council CCS5‐10 Latitude 3490 Win 10 Pro FY 2019 1 635 001‐0100‐City Council CCS6‐10 Latitude 3490 Win 10 Pro FY 2019 1 635 001‐0100‐City Council CCS7‐10 Latitude 3490 Win 10 Pro FY 2019 1 635 001‐0100‐City Council CCSMayor‐10 Latitude 3490 Win 10 Pro FY 2019 1 635 001‐0100‐City Council CCIQM2A‐10 OptiPlex 3060 Win 10 Pro FY 2019 1 910 001‐0100‐City Council CCIQM2B‐10 OptiPlex 3060 Win 10 Pro FY 2019 1 910 001‐0100‐City Council DRynearson10 OptiPlex 3060 Win 10 Pro FY 2019 1 910 001‐0200‐City Manager DRainer10‐T | Surface Pro 3 ‐ PIO Not Replacing 3rd Gen Win 8 Pro FY 2015 1 001‐0200‐City Manager iPad ‐ CM 3rd Gen iOS8 FY 2012 1 001‐0200‐City Manager iPad ‐ PIO 3rd Gen iOS8 FY 2012 1 001‐0200‐City Manager Surface Pro 3 ‐ CM Not Replacing 3rd Gen Win 8 Pro FY 2015 1 001‐0200‐City Manager MBeedie10 OptiPlex 3020 Win 10 Pro FY 2021 1 910 001‐0200‐City Manager CJones10 Optiplex 3070 Win 10 Pro FY 2020 1 910 001‐0200‐City Manager DRainer10 Optiplex 3040 Win 10 Pro FY 2021 1 910 001‐0200‐City Manager CCTech10 (was FWBTVXP) Optiplex 3040 Win 10 Pro FY 2016 1 910 001‐0300‐Administrative Services JDittmer10 OptiPlex 3040 Win 10 Pro FY 2021 1 910 001‐0300‐Administrative Services TFranxman10 Optiplex 3070 Win 10 Pro FY 2020 1 910 001‐0300‐Administrative Services JHofstetter10 OptiPlex 3050 Win 10 Pro FY 2017 1 0 910 001‐0300‐Administrative Services HRFront10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0300‐Administrative Services SOldnettle10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 Wi‐Fi Access Point | Landing Park (never ordered in FY18, 001‐0320‐Information Technology Aruba 134 Aruba OS FY 2013 1 1000 pending new project) Wi‐Fi Access Point | Landing Park (never ordered in FY18, 001‐0320‐Information Technology Aruba 134 Aruba OS FY 2013 1 1000 pending new project) 001‐0320‐Information Technology Wi‐Fi Access Point | City Hall ‐ City Clerk Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | City Hall ‐ Finance Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | City Hall ‐ IT Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | City Hall Annex Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Council Chambers Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Field Office Complex, Bldg A Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Field Office Complex, Bldg A Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Field Office Complex, Bldg A Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Field Office Complex, Bldg A Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Field Office Complex, Bldg A Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Field Office Complex, Bldg A Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Field Office Complex, Bldg A Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Field Office Complex, Bldg A Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Field Office Complex, Bldg A Aruba IAP‐305 Aruba OS FY 2019 1 580 Wi‐Fi Access Point | Field Office Complex, Bldg A (not deployed 001‐0320‐Information Technology Aruba IAP‐305 Aruba OS FY 2019 1 580 yet) 001‐0320‐Information Technology Wi‐Fi Access Point | Fire Dept. 6 AP1 Aruba IAP‐305 Aruba OS FY 2019 1 580 162 001‐0320‐Information Technology Wi‐Fi Access Point | Fire Dept. 6 AP2 Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Fire Dept. 6 AP3 Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Fire Dept. 7 AP1 Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Golf Club Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Museum Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Police ‐ 1 Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Police ‐ 2 Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Police ‐ 3 Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Police ‐ 4 Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Recreation Center ‐ 1 Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Recreation Center ‐ 2 Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Recreation Center ‐ 3 Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Recreation Center ‐ 4 Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Recreation Center ‐ 5 Aruba IAP‐305 Aruba OS FY 2019 1 580 001‐0320‐Information Technology Wi‐Fi Access Point | Field Office Complex, Bldg B Aruba IAP‐375 Aruba OS FY 2020 1 750 001‐0320‐Information Technology Wi‐Fi Access Point | Field Office Complex, Bldg B Aruba IAP‐375 Aruba OS FY 2020 1 750 001‐0320‐Information Technology Network Switch | City Hall (Ring Switch) HPE Aruba 3810M 48 Port (JL074A) Aruba OS FY 2020 1 4500 001‐0320‐Information Technology Network Switch | City Hall (Overflow) HPE Aruba 2930F 48 Port (JL256A) Aruba OS FY 2020 1 2900 001‐0320‐Information Technology Network Switch | City Hall Annex (Overflow) HPE Aruba 2930F 48 Port (JL256A) Aruba OS FY 2020 1 2900 001‐0320‐Information Technology Network Switch | Library HP Aruba 3810M 24 Port (JL073A) Aruba OS FY 2020 1 2500 Network Switch | 24PT Cisco Switch Library (Received from OBCC on 001‐0320‐Information Technology 3560 24 pt Catalyst Cisco FY 2018 1 3‐29‐18) Network Switch | 48PT Cisco Switch Library (Received from OBCC on 001‐0320‐Information Technology 3560 48 pt Catalyst Cisco FY 2018 1 3‐29‐18) 001‐0320‐Information Technology Network Switch | Police Dept. 1st Floor HPE Aruba 3810M 48 Port (JL074A) Aruba OS FY 2020 1 4500 001‐0320‐Information Technology Network Switch | Police Dept. 1st Floor HPE Aruba 2930F 24 Port (JL255A) Aruba OS FY 2020 1 1700 001‐0320‐Information Technology Network Switch | Police Dept. 1st floor HPE Aruba 2930F 24 Port (JL255A) Aruba OS FY 2020 1 1700 001‐0320‐Information Technology Network Switch | Police Dept. 1st floor HPE Aruba 2930F 24 Port (JL255A) Aruba OS FY 2020 1 1700 001‐0320‐Information Technology Network Switch | Police Dept. 2nd floor HPE Aruba 2930F 48 Port (JL256A) Aruba OS FY 2020 1 2900 001‐0320‐Information Technology Network Switch | Virtual Server Infrastructure, Switch 1 of 2 Dell EMC Switch S4128T‐ON FY 2020 1 7400 001‐0320‐Information Technology Network Switch | Virtual Server Infrastructure, Switch 2 of 2 Dell EMC Switch S4128T‐ON FY 2020 1 7400 001‐0320‐Information Technology Network Switch | Fire Station 6 HPE Aruba 2930F 24 Port (JL255A) Aruba OS FY 2020 1 1700 001‐0320‐Information Technology Network Switch | Field Office Complex, Bldg A HPE Aruba 2930F 48 Port (JL256A) Aruba OS FY 2020 1 2900 001‐0320‐Information Technology Network Switch | Field Office Complex, Bldg A HPE Aruba 2930F 48 Port (JL256A) Aruba OS FY 2020 1 2900 001‐0320‐Information Technology Network Switch | Field Office Complex, Bldg A HPE Aruba 2930F 48 Port (JL256A) Aruba OS FY 2020 1 2900 001‐0320‐Information Technology Network Switch | Field Office Complex, Bldg A HPE Aruba 2930F 48 Port (JL256A) Aruba OS FY 2020 1 2900 001‐0320‐Information Technology Network Switch | Field Office Complex, Bldg A HPE Aruba 2930F 48 Port (JL256A) Aruba OS FY 2020 1 2900 001‐0320‐Information Technology Network Switch | Field Office Complex, Bldg A HPE Aruba 2930F 48 Port (JL256A) Aruba OS FY 2020 1 2900 001‐0320‐Information Technology Network Switch | Field Office Complex, Bldg A HPE Aruba 2930F 24 Port (JL255A) Aruba OS FY 2020 1 1700 001‐0320‐Information Technology Network Switch | Field Office Complex, Bldg B HPE Aruba 2540 24 Port (JL356A) Aruba OS FY 2020 1 1400 001‐0320‐Information Technology Network Switch | Fire Station 7 HP Aruba 3810M 24 Port (JL073A) Aruba OS FY 2020 1 2500 001‐0320‐Information Technology Network Switch | Golf Club Main Building HP Aruba 3810M 24 Port (JL073A) Aruba OS FY 2020 1 2500 001‐0320‐Information Technology Network Switch | Recreation Center HPE Aruba 3810M 48 Port (JL074A) Aruba OS FY 2020 1 4500 001‐0320‐Information Technology Network Firewall | Police Dept. 1st Floor ‐ ASA Fortigate 100E FY 2020 1 2600 001‐0320‐Information Technology Network Firewall | Beal Memorial Cemetery ‐ ASA Fortigate 60E FY 2020 1 850 001‐0320‐Information Technology Network Firewall | Museum ‐ ASA Fortigate 60E FY 2020 1 850 Network Firewall | Landing Park (never purchased in FY18, 001‐0320‐Information Technology Cisco 881 FY 2013 1 750 pending new project) 001‐0320‐Information Technology Network Storage | Virtual Server Infrastructure Storage Array SCv3020 FY 2020 1 31000 163 001‐0320‐Information Technology Server ‐ FWB‐OSSIU‐N R310 Server 2008 R2 1/1/2008 1 001‐0320‐Information Technology Server ‐ Virtual Server Host 1 R640 VMWare FY 2020 1 25000 001‐0320‐Information Technology Server ‐ Virtual Server Host 2 R640 VMWare FY 2020 1 25000 001‐0320‐Information Technology Server ‐ Virtual Server Host 3 R640 VMWare FY 2020 1 25000 001‐0320‐Information Technology Server ‐ FWB‐GISSRV R710 Server 2008 R2 FY 2017 1 7200 001‐0320‐Information Technology Server ‐ FWBGISW R710 Server 2008 R2 FY 2017 1 11000 001‐0320‐Information Technology Server ‐ FWB‐OSSIC R710 Server 2008 R2 11/1/2010 1 001‐0320‐Information Technology Server ‐ FWB‐OSSIR R710 Server 2008 R2 11/1/2010 1 001‐0320‐Information Technology Server ‐ FWBGIS R720 Server 2008 R2 FY 2013 1 6000 001‐0320‐Information Technology iPad Pro ‐ IT Manager iPad Pro (10.5‐inch) iOS 12 FY 2018 1 900 001‐0320‐Information Technology RSchumann10 OptiPlex 3050 Win 10 Pro FY 2017 1 995 001‐0320‐Information Technology RSchumann10‐L Latitude 5580 Win 10 Pro FY 2018 1 1500 001‐0320‐Information Technology PSmith10 OptiPlex 3070 Win 10 Pro FY 2020 1 290 910 001‐0320‐Information Technology PSmith10‐L XPS 13 7390 Win 10 Pro FY 2020 1 0 1500 001‐0320‐Information Technology JBroadus10 OptiPlex 5080 Win 10 Pro FY 2021 1 0 995 001‐0320‐Information Technology JBroadus10‐L Latitude 5480 Win 10 Pro FY 2017 1 0 1500 001‐0320‐Information Technology JRoche10 OptiPlex 3050 Win 10 Pro FY 2017 1 995 001‐0320‐Information Technology JRoche10‐L XPS 13 7390 Win 10 Pro FY 2020 1 0 1500 001‐0320‐Information Technology Firewall | Sewer Plant ‐ ASA ASA5505 ASA: 8.2(5) FY 2008 1 001‐0320‐Information Technology Server ‐ Coban retiring 1‐18 taser implementation Custom Server 2008 R2 5/29/2009 1 001‐0320‐Information Technology Server ‐ FWB‐TEST Custom Server 2008 R2 1/1/2010 1 SWilson8 (used for PD TAW reports / not on cycle / will use 001‐0320‐Information Technology Optiplex 3050 Win 10 Pro FY 2016 1 hand me down ) 001‐0320‐Information Technology Server ‐ FWB‐Exchange (Replaced with Office 365) R710 Server 2008 R2 8/23/2011 1 Server ‐ FWB‐Kronos (Consolidated to new server 001‐0320‐Information Technology R710 Server 2008 R2 FY 2020 1 infrastructure FY20 via half‐cent tax funds) Server ‐ FWB‐Prox‐DMZ (Consolidated to new server 001‐0320‐Information Technology R710 ProxmoxVE FY 2011 1 infrastructure FY20 via half‐cent tax funds) Server ‐ FWB‐VM (Consolidated to new server infrastructure 001‐0320‐Information Technology R710 Server 2008 R2 4/17/2012 1 FY20 via half‐cent tax funds) Server ‐ PD‐VMWare (Consolidated to new server 001‐0320‐Information Technology R710 VMWare FY 2012 1 infrastructure FY20 via half‐cent tax funds) Server ‐ FWB‐Main (Consolidated to new server infrastructure 001‐0320‐Information Technology R720 Server 2008 R2 FY 2014 1 FY20 via half‐cent tax funds) 001‐0320‐Information Technology Server ‐ IBS T310 Server 2003 12/17/2010 1 Network Switch | Engineering Field Office / dept consolidated 001‐0320‐Information Technology WS‐C2960‐24LC‐S IOS: 12.2(58)SE1 FY 2012 1 to the new FOC 001‐0320‐Information Technology City Garage ‐ Switch WS‐C2960C‐12PC‐L IOS: 15.0(2)SE FY 2012 1 Network Switch | Sanitation Building / dept consolidated to the 001‐0320‐Information Technology WS‐C2960C‐12PC‐L IOS: 15.0(2)SE FY 2012 1 new FOC 001‐0320‐Information Technology Network Switch | Recreation Center WS‐C2960X‐48LPD‐L FY 2015 1 Network Switch | City Warehouse / dept consolidated to the 001‐0320‐Information Technology WS‐C3560G‐24TS‐E FY 2011 1 new FOC Network Switch | Service Maintenance / dept consolidated to 001‐0320‐Information Technology WS‐C3560V2‐24TS‐E IOS: 12.2(58)SE2 FY 2011 1 the new FOC 001‐0320‐Information Technology iPad ‐ City Clerk ‐ WENT TO IT 4th Gen iOS8 2013‐03 1 001‐0320‐Information Technology Cisco Wireless Controller (PD1st Floor, not replacing) AIR‐CT2504‐K9 FY 2015 1 001‐0400‐City Clerk KBarnes10 OptiPlex 3060 Win 10 Pro FY 2019 1 910 001‐0400‐City Clerk LVanEtten10 OptiPlex 3050 Win 10 Pro FY 2017 1 910 001‐0400‐City Clerk Laserfiche10 OptiPlex 3050 Win 10 Pro FY 2017 1 910 001‐0400‐City Clerk IQM2 Encoder Optiplex 5080 Win 10 Pro FY 2021 1 1000 001‐0400‐City Clerk Surface Pro 3 ‐ City Clerk Not being replaced 3rd Gen Win 8 Pro FY 2015 1 001‐0500‐Finance JLacayo10 OptiPlex 3040 Win 10 Pro FY 2016 1 910 001‐0500‐Finance JLacayo10‐L Latitude 3470 Win 10 Pro FY 2016 1 1200 001‐0500‐Finance MSchumacher10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0500‐Finance CGodwin10 OptiPlex 3050 Win 10 Pro FY 2017 1 910 164 001‐0500‐Finance JPTaylor10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0500‐Finance KBlatz10 OptiPlex 3070 Win 10 Pro FY 2020 1 0 910 001‐0500‐Finance PDurham10 Optiplex 3040 Win 10 Pro FY 2021 1 0 910 001‐0500‐Finance Postage8 OptiPlex 3020 Win 10 Pro FY 2020 1 0 910 001‐0500‐Finance MSchumacher10‐L (not on cycle, will use hand‐me‐downs) Latitude E6420 Win 10 Pro FY 2012 1 001‐0500‐Finance iPad ‐ Finance Director Not Being Replaced 3rd Gen iOS6 2012‐10 1 001‐0500‐Finance Surface Pro 3 ‐ Finance Director Not being replaced 3rd Gen Win 8 Pro FY 2015 1 001‐0500‐Finance BFerris10 OptiPlex 7060 Win 10 Pro FY 2019 1 0 910 001‐0530‐Purchasing GScott10 Optiplex 3080 Win 10 Pro FY 2021 1 0 910 001‐0530‐Purchasing JHunt10 OptiPlex 3080 Win 10 Pro FY 2021 1 290 910 001‐0530‐Purchasing GImperial10 OptiPlex 3050 Win 10 Pro FY 2017 1 290 910 001‐0530‐Purchasing GScott10‐L (not on cycle / will take a hand me down) Latitude E6520 Win 10 Pro FY 2011 1 001‐0800‐Police PD1008 Latitude E6420 Win 10 Pro FY 2012 1 0 2400 001‐0800‐Police PD1011 Latitude E6420 Win 7 Pro FY 2012 1 0 2400 001‐0800‐Police PD1015 Latitude E6440 Win 7 Pro FY 2016 1 0 2400 001‐0800‐Police PD1018 Latitude E6440 Win 7 Pro FY 2016 1 0 2400 001‐0800‐Police PD1021 Latitude E6440 Win 7 Pro FY 2016 1 0 2400 001‐0800‐Police PD1023 Latitude E6440 Win 7 Pro FY 2016 1 0 2400 001‐0800‐Police PD1025 Latitude E6420 Win 7 Pro FY 2012 1 0 2400 001‐0800‐Police PD1034 Latitude 5414 Rugged Win 10 Pro FY 2018 1 0 2400 001‐0800‐Police PD1035 Latitude 5414 Rugged Win 10 Pro FY 2018 1 0 2400 001‐0800‐Police PD1036 Latitude 5414 Rugged Win 10 Pro FY 2018 1 0 2400 001‐0800‐Police PD1037 Latitude 5414 Rugged Win 10 Pro FY 2018 1 0 2400 001‐0800‐Police PD1038 Latitude 5414 Rugged Win 10 Pro FY 2018 1 0 2400 001‐0800‐Police PD1039 Latitude 5414 Rugged Win 10 Pro FY 2018 1 0 2400 001‐0800‐Police PD1040 Latitude 5414 Rugged Win 10 Pro FY 2018 1 0 2400 001‐0800‐Police PD1041 Latitude 5414 Rugged Win 10 Pro FY 2019 1 0 2400 001‐0800‐Police PD1042 Latitude 5414 Rugged Win 10 Pro FY 2019 1 0 2400 001‐0800‐Police PD1043 Latitude 5414 Rugged Win 10 Pro FY 2019 1 0 2400 001‐0800‐Police PD1044 Latitude 5414 Rugged Win 10 Pro FY 2019 1 0 2400 001‐0800‐Police PD1045 Latitude 5414 Rugged Win 10 Pro FY 2019 1 0 2400 001‐0800‐Police PD1046 Latitude 5414 Rugged Win 10 Pro FY 2019 1 0 2400 001‐0800‐Police PD1047 Latitude 5414 Rugged Win 10 Pro FY 2019 1 0 2400 001‐0800‐Police PD1048 Latitude 5424 Rugged Win 10 Pro FY 2020 1 0 2400 001‐0800‐Police PD1049 Latitude 5424 Rugged Win 10 Pro FY 2020 1 0 2400 001‐0800‐Police PD1050 (aka PD2641) Latitude 5424 Rugged Win 10 Pro FY 2020 1 0 2400 001‐0800‐Police PD1051 (aka PD2627) Latitude 5424 Rugged Win 10 Pro FY 2020 1 0 2400 001‐0800‐Police PD1053 Latitude 5424 Rugged Win 10 Pro FY 2020 1 0 2400 001‐0800‐Police PD1054 Latitude 5424 Rugged Win 10 Pro FY 2020 1 0 2400 001‐0800‐Police PD1055 Latitude 5424 Rugged Win 10 Pro FY 2020 1 0 2400 001‐0800‐Police PD1056 Latitude 5424 Rugged Win 10 Pro FY 2021 1 0 2400 001‐0800‐Police PD1057 Latitude 5424 Rugged Win 10 Pro FY 2021 1 0 2400 001‐0800‐Police PD1058 Latitude 5424 Rugged Win 10 Pro FY 2021 1 0 2400 001‐0800‐Police PD1059 Latitude 5424 Rugged Win 10 Pro FY 2021 1 0 2400 001‐0800‐Police PD1060 Latitude 5424 Rugged Win 10 Pro FY 2021 1 0 2400 001‐0800‐Police PD1061 Latitude 5424 Rugged Win 10 Pro FY 2021 1 0 2400 165 001‐0800‐Police PD1062 Latitude 5424 Rugged Win 10 Pro FY 2021 1 0 2400 001‐0800‐Police Coban8‐FTO OptiPlex 3020 Win 8.1 Pro FY 2015 1 0 910 001‐0800‐Police PDFTO7 Not Deployed 1‐11‐18 Optiplex 3040 Win 7 Pro FY 2016 1 001‐0800‐Police EBoucher10 OptiPlex 3050 Win 10 Pro FY 2017 1 0 910 001‐0800‐Police JailE10 Optiplex 3050 Win 10 Pro FY 2017 1 0 910 001‐0800‐Police JRoss10 OptiPlex 3050 Win 10 Pro FY 2017 1 0 910 001‐0800‐Police JTurner10 OptiPlex 3050 Win 10 Pro FY 2017 1 0 910 001‐0800‐Police KStalls10 OptiPlex 3020 Win 10 Pro FY 2015 1 0 910 001‐0800‐Police LOblak10 Optiplex 3050 Win 10 Pro FY 2017 1 0 910 001‐0800‐Police MHayse10 Optiplex 3020 Win 10 Pro FY 2017 1 0 910 001‐0800‐Police PD‐Chief10 OptiPlex 3050 Win 10 Pro FY 2017 1 0 910 001‐0800‐Police PD‐Corp2‐10 Optiplex 3050 Win 10 Pro FY 2017 1 0 910 001‐0800‐Police PMooney10 OptiPlex 3050 Win 10 Pro FY 2017 1 0 910 001‐0800‐Police RChisholm10 OptiPlex 3050 Win 10 Pro FY 2017 1 0 910 001‐0800‐Police RPTRoomN10 Optiplex 3050 Win 10 Pro FY 2017 1 0 910 001‐0800‐Police SMarlow10 OptiPlex 3050 Win 10 Pro FY 2017 1 0 910 001‐0800‐Police BChapin10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0800‐Police CHunt10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0800‐Police CRPolice10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0800‐Police DGreen10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0800‐Police CPettis10 (was DRosenburg10 ) OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0800‐Police HMurphy10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0800‐Police JailW10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0800‐Police JMartin10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0800‐Police KWasson10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0800‐Police MHorgan10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0800‐Police PD‐Corp1‐10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0800‐Police PDDispatchN‐10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0800‐Police PDDispatchS‐10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0800‐Police SMercier10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0800‐Police THarmon10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0800‐Police THart10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0800‐Police TZbikowski10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0800‐Police CGalindo10new OptiPlex 3070 Win 10 Pro FY 2020 1 0 910 001‐0800‐Police JKompoltowicz10 OptiPlex 3070 Win 10 Pro FY 2020 1 0 910 001‐0800‐Police PDSCVideo10 OptiPlex 3070 Win 10 Pro FY 2020 1 0 910 001‐0800‐Police RUOK10 OptiPlex 3070 Win 10 Pro FY 2020 1 0 910 001‐0800‐Police DRosenburg10 (was CPettis10 ) Optiplex 3040 Win 10 Pro FY 2021 1 0 910 001‐0800‐Police ESantiago10 Optiplex 3040 Win 7 Pro FY 2021 1 0 910 001‐0800‐Police GGaravito10 OptiPlex 3040 Win 10 Pro FY 2021 1 910 001‐0800‐Police MHolt10 Optiplex 3040 Win 10 Pro FY 2021 1 0 910 001‐0800‐Police KMcCauley10 Optiplex 3040 Win 10 Pro FY 2021 1 290 910 001‐0800‐Police KStanley10 OptiPlex 3020 Win 10 Pro FY 2021 1 0 910 001‐0800‐Police PDChief10‐L Latitude 3470 Win 10 Pro FY 2021 1 1200 001‐0800‐Police PDDispatch10 Intel NUC D33217CK Win 10 Pro FY 2021 1 0 910 001‐0800‐Police PDEvidence10 (Third PC Crime Lab) OptiPlex 3040 Win 10 Pro FY 2021 1 0 910 166 001‐0800‐Police PWest10 OptiPlex 3020 Win 10 Pro FY 2021 1 0 910 001‐0800‐Police RecordsShared10 OptiPlex 3020 Win 10 Pro FY 2021 1 0 910 001‐0800‐Police RPTRoomS10 Optiplex 3040 Win 10 Pro FY 2021 1 0 910 001‐0800‐Police TJames10 Optiplex 3040 Win 7 Pro FY 2021 1 0 910 001‐0800‐Police ZRandolph10 OptiPlex 3020 Win 8.1 Pro FY 2021 1 0 910 FCIC Machine for Cad North (originally purchased for Swilson 001‐0800‐Police Optiplex 7050 Win 7 Pro FY 2021 1 910 Comm's prj needed it) PD Spare01 (was PinesTee7) | not on cycle / will take hand me 001‐0800‐Police Latitude E6430 Win 10 Pro FY 2013 1 down PD Spare02 (was OaksTee7) | not on cycle / will take hand me 001‐0800‐Police Latitude E6430 Win 10 Pro FY 2013 1 down PDChiefCR10 (was PD1011) / not on cycle / will take hand me 001‐0800‐Police Latitude E6440 Win 10 Pro FY 2016 1 down 001‐0800‐Police PD Training Laptop / not on cycle / will take hand me down Lenovo Win XP Pro FY 2018 1 001‐0800‐Police PD2026 / not on cycle / will take hand me down Inspiron 5421 Win 10 Pro FY 2014 1 001‐0800‐Police iPad ‐ Chief Not being replaced 2nd Gen iOS6 FY 2012 1 001‐0800‐Police Surface Pro 3 ‐ Tracy Hart Not being replaced 3rd Gen Win 8.1 Pro FY 2015 1 001‐0800‐Police Dell Venue Pro 11 T07G Win 8.1 Pro FY 2015 1 001‐0900‐Fire Apple iPad 9.7 32 GB ‐ Battalion Chief iPad 9.7 Space Gray iOS 13 FY 2019 1 390 390 001‐0900‐Fire Apple iPad 9.7 32 GB ‐ Engine 6 iPad 9.7 Space Gray iOS 13 FY 2019 1 390 390 001‐0900‐Fire Apple iPad 9.7 32 GB ‐ Engine 7 iPad 9.7 Space Gray iOS 13 FY 2019 1 390 390 001‐0900‐Fire Apple iPad 9.7 32 GB ‐ Fire Chief iPad 9.7 Space Gray iOS 13 FY 2019 1 390 390 001‐0900‐Fire Apple iPad 9.7 32 GB ‐ Rescue 6 iPad 9.7 Space Gray iOS 13 FY 2019 1 390 390 001‐0900‐Fire Apple iPad 9.7 32 GB ‐ Truck 6 iPad 9.7 Space Gray iOS 13 FY 2019 1 390 390 001‐0900‐Fire FD‐SEMS Latitude E6430 Win 7 Pro FY 2013 1 0 1200 001‐0900‐Fire ARoom6N Optiplex 3040 Win 7 Pro FY 2021 1 0 910 001‐0900‐Fire FD7Front10 OptiPlex 3040 Win 10 Pro FY 2021 1 0 910 001‐0900‐Fire MJohnson7 Optiplex 3040 Win 7 Pro FY 2021 1 001‐0900‐Fire FD6Captain10 OptiPlex 3050 Win 10 Pro FY 2017 1 0 910 001‐0900‐Fire GGuarin10 OptiPlex 3050 Win 10 Pro FY 2017 1 0 910 001‐0900‐Fire ARoom6W10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0900‐Fire Battalion10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0900‐Fire FD6Captain10‐2 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0900‐Fire FD7‐ARoom10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0900‐Fire KPerkins10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐0900‐Fire LCalabro10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 DStewart10/Intern (not on cycle / will take any hand me down) / 001‐0900‐Fire OptiPlex 3070 Win 10 Pro FY 2020 was TCorcoran10 001‐0900‐Fire FD6Training10 (not on cycle / will take any hand me down) OptiPlex 3010 Win 10 Pro FY 2012 1 001‐0900‐Fire NSutrick10‐L (not on cycle / will take any hand me down) Latitude E5440 Win 10 Pro FY 2015 1 001‐0900‐Fire iPad ‐ Chief 3rd Gen iOS6 FY 2013 1 001‐0900‐Fire iPad ‐ Leann Calbro 3rd Gen iOS6 FY 2013 1 001‐0900‐Fire Surface Pro 3 ‐ Fire Chief 3rd Gen Win 8 Pro FY 2015 1 001‐0900‐Fire FDTAB1 Provided spare laptop until we purchase New 1‐11‐18 XPS 12 Win 8 FY 2013 1 001‐0900‐Fire FDTAB2 XPS 12 Win 8 FY 2013 1 001‐1000‐Recreation ABradley10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐1000‐Recreation JPeters10 OptiPlex 3060 Win 10 Pro FY 2019 1 290 910 001‐1000‐Recreation RCFront1‐10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐1000‐Recreation VGardner10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐1000‐Recreation WRiggs10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐1000‐Recreation BCarmichael10 OptiPlex 3070 Win 10 Pro FY 2020 1 0 910 167 001‐1000‐Recreation PSherman10 OptiPlex 3070 Win 10 Pro FY 2020 1 0 910 001‐1000‐Recreation RCFront2‐10 OptiPlex 3070 Win 10 Pro FY 2020 1 0 910 001‐1000‐Recreation Recreation10‐L Latitude 3410 Win 10 Pro FY 2020 1 0 1200 001‐1000‐Recreation TCorcoran10 OptiPlex 3070 Win 10 Pro FY 2020 1 0 910 001‐1000‐Recreation JValandingham10 Optiplex 3040 / OptiPlex 3080 Win 10 Pro FY 2021 1 0 910 001‐1000‐Recreation iPad ‐ Parks Director ‐ BROKEN SCREEN 3rd Gen iOS6 FY 2013 1 001‐1000‐Recreation Surface Pro 3 ‐ Parks Director Not being replaced 3rd Gen Win 8 Pro FY 2015 1 001‐1010‐Parks Galaxy Tablet ‐ ROW Foreman Tab 4 10.1 Android 4.4.4 FY 2015 1 390 390 001‐1010‐Parks RainBird10 Latitude 5480 Win 10 Pro FY 2017 1 0 1200 001‐1010‐Parks MPelter10 OptiPlex 3050 Win 10 Pro FY 2017 1 0 910 001‐1015‐Right‐of‐Way JFortune7 OptiPlex 3010 Win 7 Pro FY 2013 1 0 910 001‐1015‐Right‐of‐Way Galaxy Tablet ‐ ROW Foreman Tab 4 10.1 Android 4.4.4 FY 2015 1 390 001‐1040‐Golf Operations OaksTee10 Latitude 5480 Win 10 Pro FY 2017 1 0 1200 001‐1040‐Golf Operations PinesTee10 Latitude 5480 Win 10 Pro FY 2017 1 0 1200 001‐1040‐Golf Operations DTrimm10 Optiplex 3040 Win 10 Pro FY 2021 1 0 910 001‐1040‐Golf Operations GolfCourseS10 Optiplex 3040 Win 10 Pro FY 2021 1 0 910 001‐1040‐Golf Operations TQuinones10 Optiplex 3040 Win 10 Pro FY 2021 1 0 910 001‐1040‐Golf Operations GCBackRM10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐1040‐Golf Operations GolfCourseN10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐1040‐Golf Operations JAtes10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐1045‐Golf Maintenance REdwards10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐1045‐Golf Maintenance RHall10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐1045‐Golf Maintenance GCMaint10 OptiPlex 3070 Win 10 Pro FY 2020 1 0 910 001‐1060‐Library (City) LibHVACPC7 (bought fy 17 for hvac upgrades) Optiplex 3040 Win 7 Pro FY 2017 1 910 001‐1060‐Library (City) LLink10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐1060‐Library (City) NCardinal10 OptiPlex 3070 Win 10 Pro FY 2020 1 0 910 001‐1060‐Library (City) PGould10 Optiplex 3040 / OptiPlex 3080 Win 7 Pro FY 2021 1 0 910 001‐1060‐Library (City) SBryan10 / was Library #15 OptiPlex 3060 Win 10 Pro FY 2019 1 910 001‐1060‐Library (County) "Command Module" / fwbwx1 (was Library #12) OptiPlex 7050 Win 10 Pro FY 2017 1 910 001‐1060‐Library (County) Public #1 / fwbwx101 (was Library #29) OptiPlex 3050 Win 10 Pro FY 2017 1 910 001‐1060‐Library (County) Public #2 / fwbwx102 (was Library #28) OptiPlex 3050 Win 10 Pro FY 2017 1 910 001‐1060‐Library (County) Public #3 / fwbwx103 (was Library #26) OptiPlex 3050 Win 10 Pro FY 2017 1 910 001‐1060‐Library (County) Public #4 / fwbwx104 (was Library #22) OptiPlex 3050 Win 10 Pro FY 2017 1 910 001‐1060‐Library (County) Public #5 / fwbwx105 (was Library #23) OptiPlex 3050 Win 10 Pro FY 2017 1 910 001‐1060‐Library (County) Public #6 / fwbwx106 (was Library #25) OptiPlex 3050 Win 10 Pro FY 2017 1 910 001‐1060‐Library (County) Public #7 / fwbwx107 (was Library #24) OptiPlex 3050 Win 10 Pro FY 2017 1 910 001‐1060‐Library (County) Children's County Nancy / fwbwx2 (was Library #16) OptiPlex 3060 Win 10 Pro FY 2019 1 910 001‐1060‐Library (County) Circ I / fwbwx8 (was Library #20) OptiPlex 3060 Win 10 Pro FY 2019 1 910 001‐1060‐Library (County) Circ II / fwbwx7 (was Library #17) OptiPlex 3060 Win 10 Pro FY 2019 1 910 001‐1060‐Library (County) Circ III / fwbwx9 (was Library #10) OptiPlex 3060 Win 10 Pro FY 2019 1 910 001‐1060‐Library (County) Kids cat by circ / fwbwx111 (was Library #02) OptiPlex 3060 Win 10 Pro FY 2019 1 910 001‐1060‐Library (County) Kid's Circulation Staff / fwbwx6 (was Library #06) OptiPlex 3060 Win 10 Pro FY 2019 1 910 001‐1060‐Library (County) Manager's County Tricia / fwbwx5 (was Library #19) OptiPlex 3060 Win 10 Pro FY 2019 1 910 001‐1060‐Library (County) Parents' Internet Kids / fwbwx113 (was Library #14) OptiPlex 3060 Win 10 Pro FY 2019 1 910 001‐1060‐Library (County) Public #8 / fwbwx114 (was Library #27) OptiPlex 3060 Win 10 Pro FY 2019 1 910 001‐1060‐Library (County) Public #10 / fwbwx115 (was Library #07) OptiPlex 3060 Win 10 Pro FY 2019 1 910 168 001‐1060‐Library (County) Transit Desk / fwbwx4 (was Library #18) OptiPlex 3060 Win 10 Pro FY 2019 1 910 001‐1060‐Library (County) Transit Desk Steve / fwbwx10 (was Library #21) OptiPlex 3060 Win 10 Pro FY 2019 1 910 001‐1060‐Library (County) Cat. 1 Adult Reading / fwbwx28 OptiPlex 3070 Win 10 Pro FY 2020 1 910 001‐1060‐Library (County) Cat. 2 by Circ Desk / fwbwx6 OptiPlex 3070 Win 10 Pro FY 2020 1 910 001‐1060‐Library (County) Cataloging Lauren / fwbwx25 OptiPlex 3070 Win 10 Pro FY 2020 1 910 001‐1060‐Library (County) "ILL" Desk Maggie / fwbwx13 OptiPlex 3070 Win 10 Pro FY 2020 1 910 001‐1060‐Library (County) Kids cat on table / fwbwx29 OptiPlex 3070 Win 10 Pro FY 2020 1 910 001‐1060‐Library (County) PC Reservation Signon / fwbwx3 OptiPlex 3070 Win 10 Pro FY 2020 1 910 001‐1060‐Library (County) Public #9 / fwbwx30 OptiPlex 3070 Win 10 Pro FY 2020 1 910 001‐1060‐Library (County) Library #11 / fwbwlt1 Latitude E6440 Win 7 Pro FY 2021 1 1200 001‐1070‐Museum BBurford10 OptiPlex 3050 Win 10 Pro FY 2017 1 0 910 001‐1070‐Museum Museum10 Latitude 5480 Win 10 Pro FY 2017 1 0 1200 001‐1070‐Museum GMeyer10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐1070‐Museum MWeech10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐1070‐Museum POSMuseum10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐1070‐Museum SFaison10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐1070‐Museum SchoolHouse10 OptiPlex 3070 Win 10 Pro FY 2020 1 0 910 001‐1070‐Museum PPSvr10 (not on cycle / will take hand me down) OptiPlex 3020 Win 10 Pro 001‐1080‐Cemetery JRogers10 OptiPlex 3050 Win 10 Pro FY 2017 1 0 910 001‐1200‐Engineering Services ANelson‐Wolf10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐1200‐Engineering Services CFrassetti10 OptiPlex 3060 Win 10 Pro FY 2019 1 290 910 001‐1200‐Engineering Services CFrassetti10‐L MS Surface Pro 7 Win 10 Pro FY 2021 1 0 1200 001‐1200‐Engineering Services iPad ‐ BP Team 3rd Gen iOS6 FY 2013 1 001‐1200‐Engineering Services iPad ‐ BP Team 3rd Gen iOS6 FY 2013 1 001‐1200‐Engineering Services iPad ‐ GIS Team 3rd Gen iOS6 FY 2012 1 001‐1200‐Engineering Services iPad ‐ GIS Team 3rd Gen iOS6 FY 2012 1 001‐1200‐Engineering Services Surface Pro 3 ‐ ES Director Not being replaced 3rd Gen Win 8 Pro FY 2015 1 001‐1205‐Planning & Zoning TGibson10 OptiPlex 3020 Win 10 Pro FY 2014 1 0 910 001‐1205‐Planning & Zoning TGibson10‐L Latitude E5440 Win 10 Pro FY 2015 1 1200 001‐1205‐Planning & Zoning EYount10 OptiPlex 3050 Win 10 Pro FY 2017 1 290 910 001‐1205‐Planning & Zoning LZwibel10 OptiPlex 3060 Win 10 Pro FY 2019 1 290 910 001‐1205‐Planning & Zoning JMcGowin10 Optiplex 3040 Win 10 Pro FY 2021 1 910 001‐1205‐Planning & Zoning CDSLaptop7 (not on cycle / will take hand me down) Latitude E6440 Win 7 Pro FY 2016 1 001‐1217‐Code Enforcement BRhodes10 OptiPlex 3050 Win 10 Pro FY 2017 1 0 910 001‐1217‐Code Enforcement Apple iPad Pro (Non‐LTE) / Code Enforcement / Burt Rhodes Apple iPad Pro iOS FY 2018 1 1200 001‐1217‐Code Enforcement Apple iPad Pro (Non‐LTE) / Code Enforcement / Ed Moore Apple iPad Pro iOS FY 2018 1 1200 001‐1217‐Code Enforcement EMoore10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐1217‐Code Enforcement BRhodes10‐L Latitude 3410 Win 10 Pro FY 2020 1 0 1200 001‐1220‐Fleet MechanicEast10 OptiPlex 3050 Win 10 Pro FY 2017 1 0 910 001‐1220‐Fleet TSheldon10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐1220‐Fleet DLHenderson10 Optiplex 3040 Win 10 Pro FY 2021 1 0 910 001‐1220‐Fleet TEsteves10 Optiplex 3040 Win 10 Pro FY 2021 1 0 910 Fleet10‐L (was JSoria7‐L) / not on 5 year cycle / will take 001‐1220‐Fleet Latitude E5440 Win 10 Pro FY 2014 1 whatever hand me down is available 001‐1230‐Facilities DRSmith10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 001‐1230‐Facilities GAdams10 Optiplex 3040 Win 7 Pro FY 2021 1 0 910 169 001‐1230‐Facilities Galaxy Tablet ‐ Maint. Supervisor Tab 4 10.1 Android 4.4.4 FY 2021 1 390 001‐1230‐Facilities Galaxy Tablet ‐ Traffic Tech Tab 4 10.1 Android 4.4.4 FY 2021 1 390 001‐1230‐Facilities CHATrain‐7 (not on cycle / will take hand me down) Latitude E6420 Win 7 Pro FY 2011 1 001‐1240‐Streets Galaxy Tablet ‐ Streets Foreman Tab 4 10.1 Android 4.4.4 FY 2021 1 390 106‐1215‐Building Inspections & Permitting JStevens10 OptiPlex 3050 Win 10 Pro FY 2017 1 910 106‐1215‐Building Inspections & Permitting KMullins10 OptiPlex 3050 Win 10 Pro FY 2017 1 910 106‐1215‐Building Inspections & Permitting AVoigt10 OptiPlex 3060 Win 10 Pro FY 2019 1 290 910 106‐1215‐Building Inspections & Permitting Apple iPad Pro w/ LTE / Kevin Mullins Apple iPad Pro iOS FY 2021 1 1200 106‐1215‐Building Inspections & Permitting Apple iPad Pro w/ LTE / BP Official Apple iPad Pro iOS FY 2021 1 1200 106‐1215‐Building Inspections & Permitting Apple iPad Pro w/ LTE / Building Inspector Apple iPad Pro iOS FY 2021 1 ` 1200 106‐1215‐Building Inspections & Permitting PWTraining10 Optiplex 3040 Win 10 Pro FY 2021 1 910 401‐0520‐Customer Service LEdwards10 OptiPlex 3050 Win 10 Pro FY 2017 1 290 910 401‐0520‐Customer Service CGagnon10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 401‐0520‐Customer Service JRichburg10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 401‐0520‐Customer Service Stars10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 401‐0520‐Customer Service TFallon10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 401‐0520‐Customer Service Cust Svc Position (was BGustman7 ) Optiplex 3040 Win 10 Pro FY 2021 1 0 910 401‐0520‐Customer Service KHart10 Optiplex 3040 Win 10 Pro FY 2021 1 0 910 401‐1300‐Utility Services EMcDonald10 OptiPlex 3050 Win 10 Pro FY 2017 1 0 910 401‐1300‐Utility Services PWilliamson10 OptiPlex 3050 Win 10 Pro FY 2017 1 0 910 401‐1300‐Utility Services DPayne10 OptiPlex 3060 Win 10 Pro FY 2019 1 290 910 401‐1300‐Utility Services Warehouse10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 401‐1300‐Utility Services Apple iPad / Fwb GIS IPAD 7TH GEN 32GB GRAY VZ iOS FY 2020 1 390 390 401‐1300‐Utility Services Apple iPad / Survey Chief Tablet (8151) Apple iPad Pro iOS FY 2020 1 390 390 401‐1300‐Utility Services DFousek10 Optiplex 3040 Win 10 Pro FY 2021 1 0 910 401‐1305‐GIS RBrown10 OptiPlex 7070 Win 10 Pro FY 2020 1 290 1500 401‐1305‐GIS BScanlan10 Optiplex 7810 Precision Tower Win 10 Pro FY 2016 1 401‐1305‐GIS SHawkins10‐L Latitude E6440 Win 7 Pro FY 2021 1 0 1200 401‐1305‐GIS SHawkins10 Optiplex 7810 Precision Tower Win 10 Pro FY 2016 1 290 1500 401‐1310‐Water Operations WaterOpsMgr10 OptiPlex 3050 Win 10 Pro FY 2017 1 0 910 401‐1310‐Water Operations Apple iPad 9.7 32 GB (5079) ‐ Water Ops Tablet iPad 9.7 Space Gray iOS 13 FY 2019 1 390 390 401‐1310‐Water Operations Apple iPad 9.7 32 GB (5606) ‐ Water Ops iPad 3 iPad 9.7 Space Gray iOS 13 FY 2019 1 390 390 401‐1310‐Water Operations Apple iPad 9.7 32 GB (7452) ‐ Waterops New iPad 9.7 Space Gray iOS 13 FY 2019 1 390 390 401‐1310‐Water Operations WaterOps10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 401‐1310‐Water Operations Apple iPad 9.7 32 GB (5079) ‐ Jerry LaPorta iPad 9.7 Space Gray iOS 13 FY 2020 1 390 401‐1310‐Water Operations Meter1‐L Latitude 3410 Win 10 Pro FY 2020 1 0 1200 401‐1340‐Water Distribution Apple iPad 9.7 32 GB (4435) ‐ Water Distribution iPad 9.7 Space Gray iOS 13 FY 2019 1 390 390 401‐1350‐Sewer Collections & Treatment Utilities2‐10 Latitude 5480 Win 10 Pro FY 2017 1 0 1200 401‐1350‐Sewer Collections & Treatment DFelse10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 401‐1350‐Sewer Collections & Treatment DTran10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 401‐1350‐Sewer Collections & Treatment Apple iPad / Lift Station Mech. (4791) IPAD 7TH GEN 32GB GRAY VZ iOS FY 2020 1 390 390 401‐1350‐Sewer Collections & Treatment Apple iPad / Sewer Foreman (6240) IPAD 7TH GEN 32GB GRAY VZ iOS FY 2020 1 390 390 401‐1350‐Sewer Collections & Treatment Apple iPad / Sewer Rounds (7576) IPAD 7TH GEN 32GB GRAY VZ iOS FY 2020 1 390 390 401‐1350‐Sewer Collections & Treatment JCoker10 OptiPlex 3070 Win 10 Pro FY 2020 1 0 910 401‐1350‐Sewer Collections & Treatment Sewer10 OptiPlex 3070 Win 10 Pro FY 2020 1 910 170 401‐1350‐Sewer Collections & Treatment Hypertac10 (was HSUPrimary7 ) OptiPlex 3020 Win 10 Pro FY 2021 1 0 910 401‐1350‐Sewer Collections & Treatment JCoker10‐L Latitude 3510 Win 10 Pro FY 2021 1 0 1200 403‐1360‐Solid Waste JGunn10 Optiplex 3040 Win 10 Pro FY 2021 1 0 910 403‐1360‐Solid Waste LLawrence10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 403‐1360‐Solid Waste Galaxy Tablet ‐ Sanitation Foreman (7440) IPAD 7TH GEN 32GB GRAY VZ iOS FY 2020 1 390 390 405‐1380‐Stormwater Apple iPad 9.7 32 GB ‐ Supervisor (4964) IPAD 9.7 32GB SPACE GRAY VZ iOS 13 FY 2019 1 390 390 405‐1380‐Stormwater NGunn10 OptiPlex 3060 Win 10 Pro FY 2019 1 0 910 405‐1380‐Stormwater Galaxy Tablet ‐ Street Sweeper (5271) Tab 4 10.1 Android 4.4.4 FY 2015 1 405‐1380‐Stormwater Apple iPad 9.7 32 GB ‐ SW Supervisor (7246) IPAD 7TH GEN 32GB GRAY VZ iOS FY 2020 1 390 390 TOTAL FY2022 FY2023 FY2024 FY2025 FY2026 415 $ 870.00 $ 98,350.00 $ ‐ $ 27,420.00 $ 1,450.00 $ 115,930.00 $ 580.00 $ 236,840.00 $ 870.00 $ 63,605.00 171 Fleet Replacement Program The City’s Fleet Replacement Program (FRP) is a planning and budgeting tool that identifies the replacement of vehicles with a value greater than $10,000 and a useful life of seven years or more. The replacement criteria provides a mechanism for the systematic evaluation of vehicle utilization and repair/maintenance costs, and serves as a guide for efficient and effective replacement. Generally speaking, police patrol vehicles are replaced on a 8-year cycle and the remainder of the fleet on a 10-12 year cycle. Each year as part of the budget process, the fleet is evaluated based on established replacement criteria and a ten-year schedule of replacements is developed depending on a projection of available fiscal resources and the evaluation scoring. Vehicle replacements are funded objectively based on established criteria and funding resources. To maximize the useful life of vehicles and meet service delivery levels, vehicles may be transferred between departments prior to disposal. Prior to replacing a vehicle, an analysis is performed to determine if a less expensive car or truck would meet employee needs at a reduced operating expense to the City or if the vehicle should be removed from the fleet without replacement. According to the economic theory of vehicle replacement, over time vehicle capital costs decline while vehicle operating costs increase. Ideally, vehicles should be replaced around the time that annual operating costs begin to outweigh annual capital costs. The FY 2021-22 budget, the seventh year of the schedule, is the only year for which funding may legally be appropriated. Future years’ funding requirements are identified, but are not authorized. REPLACEMENT CRITERIA Factors that are included as part of the Schedule, in order to evaluate replacement criteria include, but are not limited to: Age, Mileage, Repair/Maintenance Costs, Overall Condition, and Usage. The following chart depicts a Summary of the Vehicle Replacement Schedule. Fund FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 General $ 394,000 $ 340,000 $ 770,000 $ 375,000 $ 27,000 FBC $ 27,000 $ - $ - $ - $ - CRA $ - $ - $ - $ - $ - Utilities $ 84,000 $ 490,000 $ 25,000 $ 157,000 $ 25,000 Sanitation $ 240,000 $ - $ 275,000 $ 295,000 $ 35,000 Stormwater $ - $ 275,000 $ - $ - $ - $ 745,000 $ 1,105,000 $ 1,070,000 $ 827,000 $ 87,000 City of Fort Walton Beach, FL 172  Suggested Replacement Mileage @ Purchase Light/Heavy/ Safety Replacement Cost Manufacture Year Replacement Yr. Remaining Life Miles Used Received Date Expected Life Department As of 02/21/20 since Last Recorded Purchase Total Cost Division Priority Vehicle Status Mileage on Date to since Purchase Fund Yr. Record 2/2/15 Date to 2/2/15 Notes 2536 Light 001 1230 Facilities 2007 7/10/07 25 69230 69205 $ 2,266.49 2022 2022 15 5-7yrs $25,000 F350 Dump Body (golf 2538 Light 001 1010 Parks 2007 7/30/07 25 8711 8686 $ 1,845.23 2022 2022 15 7yrs $75,000 club) 2598 Safety 001 0800 Police 2014 4/28/14 19 63408 63389 $ 68.94 2022 2022 8 6yrs $45,000 In use On Schedule 2599 Safety 001 0800 Police 2014 4/28/14 18 61032 61014 $ 68.94 2022 2022 8 6yrs $52,000 In use On Schedule 2600 Safety 001 0800 Police 2014 4/28/14 18 56762 56744 $ 116.22 2022 2022 8 6yrs $52,000 In use On Schedule 2601 Safety 001 0800 Police 2014 4/28/14 18 41425 41407 $ 60.16 2022 2022 8 6yrs $52,000 In use On Schedule Explorer 2602 Safety 001 0800 Police 2014 10/30/14 22 49911 49889 $ 106.17 2022 2022 8 6yrs $45,000 In use On Schedule 2603 Safety 001 0800 Police 2014 10/30/14 22 70446 70424 $ 79.50 2022 2022 8 6yrs $45,000 In use On Schedule Taurus 2604 Safety 001 0800 Police 2014 10/30/14 23 69507 69484 $ 84.44 2022 2022 8 6yrs $45,000 In use On Schedule 2605 Safety 001 0800 Police 2014 10/30/14 56 63124 63068 $ 84.23 2022 2022 8 6yrs $45,000 In use On Schedule Sewer 2530 Light 401 1350 Collections 2007 5/24/07 25 72344 72319 $ 7,444.93 2019 2022 12 4-5yrs $43,000 f250 Service Body Utilities 2537 Light 401 1300 Admin 2007 7/10/07 25 27511 27486 $ 2,849.92 2022 2022 15 5-7yrs $25,000 GIS Truck Great Shape Water 2587 Light 401 1340 Distribution 2012 7/23/12 25 104826 104801 $ 1,002.17 2024 2022 12 9yrs $48,000 On Schedule 6.0, replace 2509 Light 403 1360 Solid Waste 2007 7/5/06 25 68991 68966 $ 2,722.10 2022 2022 15 7yrs $25,000 contingencies? 2591 Heavy 403 1360 Solid Waste 2013 4/18/13 598 79488 78890 $ 5,206.20 2023 2022 10 8yrs $135,000 Boom Truck 2592 Heavy 403 1360 Solid Waste 2013 5/10/13 629 76384 75755 $ 3,668.08 2023 2022 10 8yrs $135,000 Boom Truck 2491 Light 405 1380 Stormwater 2005 9/14/05 10 55394 55384 $ 12,240.75 2020 2022 15 5yrs $100,000 Better flatbed than 2542 2569 Light 001 1010 Parks 2011 1/12/11 25 62532 62507 $ 487.04 2023 2023 12 8yrs $25,000 On Schedule 173 2619 Safety 001 0800 Police 2015 7/2/15 0 71843 71843 $ 23,688.00 2023 2023 8 6 $45,000 2620 Safety 001 0800 Police 2015 7/2/15 0 53420 53420 $ 23,688.00 2023 2023 8 6 $45,000 2621 Safety 001 0800 Police 2015 7/2/15 0 44231 44231 $ 23,688.00 2023 2023 8 6 $45,000 2624 Safety 001 0800 Police 2016 8/31/15 0 45217 45217 $ 25,461.00 2023 2023 8 6 $45,000 2625 Safety 001 0800 Police 2016 8/31/15 0 81328 81328 $ 25,461.00 2023 2023 8 6 $45,000 2626 Safety 001 0800 Police 2016 8/31/15 0 64337 64337 $ 25,461.00 2023 2023 8 6 $45,000 2627 Safety 001 0800 Police 2016 8/31/15 0 53728 53728 $ 25,461.00 2023 2023 8 6 $45,000 2633 Safety 001 0800 Police 2008 2/15/16 264306 266338 2032 2023 2023 7 7 SWAT - DONATED Sewer 2552 Heavy 401 1350 Collections 2008 8/26/08 828 60708 59880 $ 33,854.84 2023 2023 15 8yrs $450,000 Vactor 2568 Light 401 1310 Water Ops 2011 1/12/11 25 77639 77614 $ 3,162.05 2023 2023 12 8yrs $40,000 Chlorine Truck with lift 2539 Heavy 403 1360 Solid Waste 2007 8/3/07 365 82772 82407 $ 191,348.40 2023 2023 15 1yr $275,000 Residential 2483 Safety 001 0900 Fire 2004 12/6/04 329 111144 110815 $ 45,664.06 2024 2024 20 5-8yrs $500,000 Engine 7 backup 2637 Safety 001 0800 Police 2016 6/14/16 36689 2024 2024 8 7 $45,000 2638 Safety 001 0800 Police 2016 6/14/16 39574 2024 2024 8 7 $45,000 2639 Safety 001 0800 Police 2016 6/14/16 54146 2024 2024 8 7 $45,000 2641 Safety 001 0800 Police 2016 6/14/16 69436 2024 2024 8 7 $45,000 2642 Safety 001 0800 Police 2016 6/14/16 43848 2024 2024 8 7 $45,000 2643 Safety 001 0800 Police 2016 6/14/16 40225 2024 2024 8 7 $45,000 2581 Light 401 1310 Water Ops 2012 3/9/12 25 87158 87133 $ 1,119.30 2024 2024 12 9yrs $25,000 On Schedule 2562 Heavy 403 1360 Solid Waste 2010 3/25/10 658 107493 106835 $ 74,867.71 2025 2024 15 5yrs $275,000 Commercial 2582 Light 001 1010 Parks 2012 3/20/12 45 55545 55500 $ 1,002.67 2025 2025 12 9yrs $25,000 On Schedule 2610 Light 001 1230 Facilities 2014 7/24/14 1 38945 38944 $ 141.16 2025 2025 12 11yrs $35,000 Service Body 2653 Safety 001 0800 Police 2017 11/22/16 35083 2025 2025 9 $45,000 174 2654 Safety 001 0800 Police 2017 11/22/16 23900 2025 2025 9 $45,000 2668 Safety 001 0800 Police 2017 7/14/17 502 30029 2025 2025 8 $45,000 2669 Safety 001 0800 Police 2017 7/14/17 502 46571 2025 2025 8 $45,000 2670 Safety 001 0800 Police 2017 7/14/17 502 63821 2025 2025 8 $45,000 2671 Safety 001 0800 Police 2017 7/14/17 502 28378 2025 2025 8 $45,000 2672 Safety 001 0800 Police 2017 7/14/17 502 44883 2025 2025 8 $45,000 Sewer 2580 Light 401 1350 Collections 2012 2/1/12 25 63725 63700 $ 1,058.10 2025 2025 12 9yrs $35,000 Camper Shell Water 2583 Light 401 1340 Distribution 2012 3/28/12 25 69990 69965 $ 423.45 2025 2025 12 9yrs $35,000 On Schedule 2594 Light 401 1310 Water Ops 2014 3/24/14 28 82034 82006 $ 68.24 2025 2025 12 11yrs $25,000 On Schedule Sewer 2607 Light 401 1350 Collections 2014 5/28/14 5 93350 93345 $ 957.66 2025 2025 12 11yrs $27,000 On Schedule Water 2608 Light 401 1340 Distribution 2014 6/3/14 1 41913 41912 $ 276.64 2025 2025 12 11yrs $35,000 On Schedule 2560 Light 403 1360 Solid Waste 2009 9/2/09 25 56879 56854 $ 1,454.90 2025 2025 15 6yrs $25,000 On Schedule 2631 Heavy 403 1360 Solid Waste 2016 1/21/16 503 26357 25854 $ 90,680.00 2025 2025 12 12 $135,000 2632 Heavy 403 1360 Solid Waste 2016 1/21/16 502 55060 54558 $ 90,680.00 2025 2025 12 12 $135,000 2611 Light 001 1015 ROW 2014 7/24/14 5 27806 27801 $ 888.90 2026 2026 12 11yrs $27,000 On Schedule (ROW) Engineering 2613 Light 001 1200 Utilities 2014 11/13/14 2 56147 56145 $ 25.08 2026 2026 12 11yrs On Schedule 2675 Safety 001 0800 Police 2018 4/25/18 9020 2026 2026 8 2676 Safety 001 0800 Police 2018 4/16/18 12790 2026 2026 8 2677 Safety 001 0800 Police 2018 5/15/18 19324 2026 2026 8 2678 Safety 001 0800 Police 2018 5/15/18 16400 2026 2026 8 2679 Safety 001 0800 Police 2018 5/22/18 14380 2026 2026 8 2681 Safety 001 0800 Police 2018 6/13/18 563 10726 2026 2026 8 2683 Safety 001 0800 Police 2018 6/15/18 10 7866 2026 2026 8 2595 Light 401 1310 Water Ops 2014 3/24/14 26 41970 41944 $ 13.71 2026 2026 12 11yrs $25,000 On Schedule 2612 Light 405 1380 Stormwater 2014 7/24/14 1 40803 40802 $ 390.64 2026 2026 12 11yrs $35,000 On Schedule 2614 Light 001 1240 Street 2015 1/8/15 366 54114 53748 $ 141.15 2027 2027 12 12yrs On Schedule 2615 Light 001 1220 Fleet 2015 1/22/15 508 25671 25163 $ 32,240.00 2027 2027 12 12yrs $35,000 On Schedule 175 2616 Safety 001 0900 Fire 2015 3/12/15 499 39846 39347 $ 30,928.00 2027 2027 12 11 New Bat Chief Tahoe 2622 Light 001 1000 Recreation 2015 7/10/15 0 7415 7415 $ - 2027 2027 12 11 $35,000 2623 Light 001 1000 Recreation 2015 7/28/15 0 12890 12890 $ - 2027 2027 12 11 $30,000 2629 Light 001 1000 Recreation 2016 12/3/15 353 12074 11721 $ 25,967.25 2027 2027 12 11 2630 Light 001 1010 Parks 2016 12/21/15 376 36265 35889 $ 19,422.00 2027 2027 12 11 2656 Safety 001 0800 Police 2017 1/19/17 25705 2027 2027 10 $45,000 malibu 2664 Safety 001 0800 Police 2017 4/18/17 33115 2027 2027 10 $45,000 Camry 2665 Safety 001 0800 Police 2017 4/19/17 33031 2027 2027 10 $45,000 Altima 2666 Safety 001 0800 Police 2017 4/20/17 310 31431 2027 2027 10 $45,000 Frontier 2689 Safety 001 0800 Police 2019 12/5/18 443 12879 2027 2027 8 Building & 2628 Light 106 1215 Zoning 2015 8/14/15 0 36240 36240 $ 19,199.00 2027 2027 12 11 2588 Heavy 403 1360 Solid Waste 2012 8/13/12 1270 65594 64324 $ 25,033.01 2027 2027 15 7yrs $260,000 Commercial 2644 Light 001 1230 Facilities 2016 7/5/16 333 16552 2028 2028 12 12 2645 Light 001 1010 Parks 2016 7/20/16 367 21054 2028 2028 12 12 Code 2646 Light 001 1217 Enforcement 2016 7/20/16 332 12199 2028 2028 12 12 2647 Light 001 1380 Stormwater 2016 7/28/16 334 10735 2028 2028 12 12 2648 Safety 001 0900 Fire 2016 7/28/16 389 29760 2028 2028 12 12 move to inspections 2673 Safety 001 0800 Police 2018 3/1/18 438 31028 2028 2028 10 2687 Safety 001 0800 Police 2018 11/6/18 339 11107 2028 2028 10 Building & 2635 Light 106 1215 Zoning 2016 6/2/16 366 26585 2028 2028 12 12 Sewer 2593 Heavy 401 1350 Collections 2013 10/24/13 1 18286 18285 $ 36.43 2028 2028 15 13yrs $75,000 Dump Truck 2634 Light 401 1310 Water Ops 2016 6/2/16 338 63155 2028 2028 12 12 Sewer 2649 Light 401 1350 Collections 2016 8/16/16 373 22355 2028 2028 12 12 2663 Safety 001 0800 Police 2017 4/11/17 336 37149 2029 2029 12 $45,000 Travel Car - PD 2692 Safety 001 0800 Police 2019 4/10/19 331 11937 2029 2029 10 Chief Car - Expedition 2584 Heavy 403 1360 Solid Waste 2012 3/30/12 1776 17677 15901 $ 24,241.07 2029 2029 15 7yrs $260,000 Special Needs 176 2596 Heavy 403 1360 Solid Waste 2014 3/26/14 2322 59207 56885 $ 4,865.86 2029 2029 15 10 $260,000 Good Shape 2617 Heavy 403 1360 Solid Waste 2015 4/14/15 145 54331 54186 $ 208,023.00 2030 2030 15 11 $260,000 Commercial 2636 Light 403 1360 Solid Waste 2016 6/2/16 360 24022 2031 2031 15 2586 Safety 001 0900 Fire 2012 5/11/12 2102 52385 50283 $ 2,974.31 2032 2032 20 9yrs $999,000 New Engine 2597 Heavy 001 1230 Facilities 2014 4/4/14 46 8372 8326 $ 193.92 2032 2032 18 18yrs New Bucket Truck 2659 Heavy 403 1360 Solid Waste 2017 3/6/17 318 27053 2032 2032 2685 Heavy 403 1360 Solid Waste 2018 9/10/18 1600 16383 2033 2033 2694 Heavy 403 1360 Solid Waste 2020 5/20/19 584 9641 2034 2034 Knuckleboom 2618 Safety 001 0900 Fire 2015 5/5/15 0 36980 36980 $ - 2035 2035 20 20 New Engine Sewer 2474 Heavy 001 1350 Collections 2017 10/17/03 50507 72368 67495 $ 12,237.72 2032 ? 15 ? $ 30,000 Daniel? 401 Safety 001 0900 Fire 1947 10/1/47 4324 6834 2510 $ 8,781.75 1947 NA NA Show Truck 2651 Light 001 1220 Fleet 2016 10/27/16 362 19363 2660 Light 001 1010 Parks 2017 3/24/17 23764 2661 Light 001 1010 Parks 2017 3/24/17 15329 2667 Heavy 001 1240 Street 2017 5/4/17 342 11127 2674 Safety 001 0800 Police 2018 3/28/18 327 25715 2680 Safety 001 0800 Police 1998 5/30/18 Duece and a half 2682 Light 001 1015 ROW 2018 6/14/18 363 6884 2686 Light 001 1230 Facilities 2018 8/23/18 334 3856 2691 Safety 001 0900 Fire 2019 3/13/19 347 5814 Chief Car 2693 Light 001 1000 Recreation 2019 5/9/19 340 4551 2696 Safety 001 0900 Fire 2019 7/31/19 324 Fie Rescue 2697 Heavy 001 1000 Recreation 2019 8/14/19 350 1111 Flat Bed Dump Body 2700 Light 001 0200 City Mgr 2020 9/20/19 503 3851 Tahoe 2701 Safety 001 0800 Police 2020 10/14/19 73 Interceptor SUV 2702 Safety 001 0800 Police 2020 11/6/19 2763 Jeep Grand Cherokee 2704 Safety 001 0800 Police 2019 1/16/20 491 Evidence Van 2705 Safety 001 0800 Police 2019 1/16/20 356 Black SUV 2706 Safety 001 0800 Police 1980 2/4/20 5882 Armored Vehicle 2708 Light 001 1010 Parks 2020 2/12/20 347 Chevy Silverado 2709 Safety 001 0800 Police 2020 3/18/20 353 Ford F-150 2710 Light 001 1010 Parks 2020 3/18/20 16 Chevy Silverado Building & 2699 Light 106 1215 Zoning 2019 8/27/19 330 3072 F-150 177  Water 2652 Heavy 401 1340 Distribution 2016 11/9/16 25400 Sewer 2655 Heavy 401 1350 Collections 2016 1/12/17 349 15573 Sewer 2658 Heavy 401 1350 Collections 2017 2/17/17 350 2042 Sewer 2684 Heavy 401 1350 Collections 2018 7/3/08 364 6627 Crane truck Water 2695 Heavy 401 1340 Distribution 2019 7/18/19 330 1116 Flat Bed Dump Body 2698 Light 401 1310 Water Ops 2019 8/27/19 387 3425 F-150 2711 Heavy 403 1360 Solid Waste 2020 4/12/20 1373 Side Loader 2712 Heavy 403 1360 Solid Waste 2020 5/11/20 Side Loader 2650 Heavy 405 1380 Stormwater 2016 9/28/16 3280 14029 Elgin Eagle Sweeper 2662 Heavy 405 1380 Stormwater 2017 4/3/17 740 5116 2688 Light 405 1380 Stormwater 2018 11/6/18 374 9123 DOC Van Sewer 2690 Heavy 405 1350 Collections 2019 2/13/19 2146 8101 Vactor 2703 Heavy 405 1380 Stormwater 2020 11/4/19 328 742 F-350 2707 Heavy 405 1380 Stormwater 2020 2/12/20 340 Chevy Silverado 178 Capital Improvements Program The City’s Capital Improvements Program (CIP) is a five-year planning and budgeting tool that identifies the acquisition, construction, replacement, or renovation of facilities and infrastructure with a value greater than $25,000 and a useful life of ten years or more. Capital expenditures may be recurring (e.g. street resurfacing) or non-recurring (e.g. construction of a new park). CIP PROCESS The FY 2021-22 budget, the first year of the CIP, is the only year for which funding may legally be appropriated. Future years’ funding requirements are identified, but are not authorized. The CIP provides information on the current and long-range infrastructure needs of the City and provides a mechanism for balancing needs and resources as well as setting priorities and schedules for capital projects. Each project or program is assigned a four-digit CIP number so expenditures can be easily tracked during the year and also across years. Each year as part of the budget process, the list of projects is reviewed for relevance, need, cost, and priority. The five-year CIP is revised annually based on the following parameters:  Relevance to City Council priorities, and Federal or State mandates Relevance to Priorities, Federal & State Mandates  Maintenance and preservation of current infrastructure  Public health and safety Public Health & Safety  Operating budget impact Preservation & Maintenance  Recreational, cultural or aesthetic value and Recreational & Cultural Value  Funding source Each submission is reviewed on an annual basis and ranked in accordance with the above criteria. Once prioritized, the funding source is identified and the project is placed in the budget if funding is available. The Enterprise Funds (Utilities, Sanitation, and Stormwater) are funded with user fees and do not compete with other City projects for funding. The estimated project costs to be funded within the CIP include all costs related to design, engineering, acquisition, construction, and project management. The City’s Strategic Plan Objectives are referenced throughout this document. Each CIP is categorized by objective. In addition to the text, these objectives are highlighted through icons. Please reference the Table of Contents for locations of more information regarding the City’s Strategic Plan.  Strategy #1 – Downtown Master Plan / Around the Mound Implementation City of Fort Walton Beach, FL 179 Capital Improvements Program  Strategy #2 – Expansion of City Recreation Amenities  Strategy #3 – Public Safety PROJECTS BY STRATEGIC OBJECTIVE Strategic Objective, Downtown Master/Plan Around Strategic Objective, the Mound Public Safety, 39% Implementation, 39% Strategic Objective, Expansion of City Recreation Amenities, 22% FINANCING ALTERNATIVES Capital improvements may be funded by a variety of means depending on the nature of the project, availability of funds, and the policies of City Council. Financing decisions are made based on established City policies and available financing options directly related to project timing and choice of revenue sources. The funding methodology for the CIP is reliant upon available resources including funds from grants and user fees, useful life of the improvement, and sharing the costs between current and future users. While some projects can be delayed until funds from existing revenues are available, others cannot. The City explores all options such as ad valorem taxes, grants, user fees, bonds, loans, and reserves to fund improvements. The following financing sources are available to fund the CIP: City of Fort Walton Beach, FL 180 Capital Improvements Program  Ad Valorem Taxes – The City rarely uses property taxes as a debt security due largely to the required electoral approval (voter referendum) prior to issuance. Property taxes are directly linked to the assessed value of individual property, not to the consumption of specific goods and services (e.g. sales tax).  Non-Ad Valorem Revenues – Non-ad valorem revenues can be pledged to support various types of bond issues. Such bonds are similar to general obligation bonds in that proceeds are often used for general government purposes and repayment is unrelated to the revenue generating capacity of the project being financed. However, unlike general obligation bonds, non-ad valorem revenue bonds are payable solely from revenues derived from the pledged revenue (such as sales tax, local option fuel tax, and the guaranteed portion of municipal revenue sharing).  Special Revenue Sources – Include the following:  Impact Fees – Fees charged in advance of new development and designed to help pay for infrastructure needs resulting from the new development. These fees may only be charged to those who directly benefit from the new capital improvement and the fee must fairly reflect the cost of the improvements (e.g. water and sewer impact fees).  Special Assessments – Like impact fees, special assessments are levied against residents, agencies, or districts that directly benefit from the new service or improvement (e.g. sidewalks and street paving) and must be apportioned fairly.  User Fees and Charges – These revenues include a variety of license and permit fees, facility and program fees, and fines. They are rarely used as debt security for non-Enterprise Fund capital projects, but could be a source of direct funding of a small capital improvement.  Enterprise Fund User Fees – These revenues are derived from self-supporting business enterprises - utilities, sanitation, and stormwater - which provide services in return for compensation. The enterprise revenue used to secure debt is commonly termed “net-revenue” consisting of gross revenues less operating costs.  Note – A written, short-term promise to repay a specified amount of principal and interest on a certain date, payable from a defined source of anticipated revenue. Usually notes mature in one year or less. Rarely used by the City.  Commercial Paper - Generally defined as short term, unsecured promissory notes issued by organizations of recognized credit quality, usually a bank. Rarely used by the City.  Bond – An issuer’s obligation to repay a principal amount on a certain date (maturity date) with interest at a stated rate. Bonds are distinguishable from notes in that notes mature in a much shorter time period.  General Obligation Bonds – A bond secured by the full faith and credit of the City’s ad valorem taxing power. These are rarely used in Florida, and by the City in particular, due to the requirement for a voter referendum.  Revenue Bonds – Bonds payable from a specific revenue source, not the full faith and credit of an issuer’s taxing power and require no electoral approval. Pledged revenues are often generated by the operation or project being financed (e.g. sales tax, water user fees, golf user fees). City of Fort Walton Beach, FL 181  CITY OF FORT WALTON BEACH, FL Five Year Capital Improvements Program FIVE YEAR CIP Project Name FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 TOTAL TBD Westside Fire Station 200,000 2,345,000 - - - 2,545,000 TBD Emergency Response Boat & Trailer - - - - - - TBD Outdoor Shooting Range 35,000 5,000 5,000 5,000 5,000 55,000 Public Safety 235,000 2,350,000 5,000 5,000 5,000 2,600,000 TBD Recreation Complex Phase 3 100,000 1,750,000 1,000,000 - - 2,850,000 TBD Liza Jackson Design Plans 20,000 1,000,000 - - - 1,020,000 Recreation 120,000 2,750,000 1,000,000 - - 3,870,000 TBD Golf Pine Course Irrigation 230,000 230,000 230,000 230,000 230,000 1,150,000 Golf Grounds 230,000 230,000 230,000 230,000 230,000 1,150,000 TBD Bluewater Zoo Demo/Bldg Design 50,000 400,000 - - - 450,000 Museum 50,000 400,000 - - - 450,000 TBD Beal Memorial Cemetery New Plots 150,000 - - - - 150,000 TBD Beal Memorial Cemetery Bldg 200,000 100,000 - - - 300,000 Cemetery 350,000 100,000 - - - 450,000 TBD Intersection & Pedestrian Improvements 300,000 300,000 - - - 600,000 5306 Sidewalk Improvements 175,000 33,500 33,500 33,500 33,500 309,000 TBD Street Resurfacing 300,000 300,000 300,000 300,000 300,000 1,500,000 TBD Downtown Parking Lot Improvements 200,000 - - - - 200,000 TBD Lewis Turner Traffic Analysis 150,000 - - - - 150,000 TBD State Road Improvements 25,000 - 25,000 - 25,000 75,000 Streets 1,150,000 633,500 358,500 333,500 358,500 2,834,000 GENERAL FUND TOTAL 2,135,000 6,463,500 1,593,500 568,500 593,500 11,354,000 TBD Wayfinding Signage Program 65,000 65,000 50,000 - 10,000 190,000 CRA FUND TOTAL 65,000 65,000 50,000 - 10,000 190,000 TBD Water Meter Replacements 1,000,000 1,000,000 - - - 2,000,000 TBD Freedom Beacon 12-inch Water Main 300,000 - - - - 300,000 Water Distribution 1,300,000 1,000,000 - - - 2,300,000 TBD Sewer System Grouting & Lining 30,000 30,000 30,000 30,000 30,000 150,000 TBD Freedom Beacon 6-inch Water Main 500,000 - - - - 500,000 TBD New Lift Station No.22 400,000 - - - - 400,000 Sewer Collection & Treatment 930,000 30,000 30,000 30,000 30,000 1,050,000 UTILITIES FUND TOTAL 2,230,000 1,030,000 30,000 30,000 30,000 3,350,000 TBD Stormwater Improvements 300,000 - 600,000 - 150,000 1,050,000 TBD MarWalt Regional Stormwater Design 150,000 - - - - 150,000 TBD CTP Regional Stormwater Design 150,000 - - - - 150,000 STORMWATER FUND TOTAL 600,000 - 600,000 - 150,000 1,350,000 GRAND TOTAL - ALL FUNDS 5,030,000 7,558,500 2,273,500 598,500 783,500 16,244,000 Where it comes from... ...And where it goes General Fund Balance Half Cent Sales Tax Revenue Parks & Recreation Public Safety Stormwater Fund Balance Debt Issuance Stormwater Streets Utilities Fund Balance Grant Funding Revenue CRA Fund Balance Water & Sewer General Fund Balance 9,651,500 Parks & Recrea 5,920,000 Half Cent Sales Tax Revenue 1,130,000 Public Safety 2,600,000 Stormwater Fund Balance 1,150,000 Stormwater 1,350,000 Debt Issuance 460,000 Streets 2,834,000 Utilities Fund Balance 3,350,000 Water & Sewer 3,350,000 Grant Funding Revenue 312,500 Downtown 190,000 CRA Fund Balance 190,000 16,244,000 16,244,000 182  FUNDING METHODOLOGY FY 2021-22 TIMELINE Operating & 1/2 FUTURE (1) Cent Sales Tax Bond / Debt Other / Fund Bal / Net FIVE YEAR Estimated Project YEAR (2) Revenues Grant Issue In-Kind Assets TOTAL Start Duration EXPENSES 200,000 - - - 2,345,000 2,545,000 Oct 2021 24 months - - - - - - - Oct 2021 12 months - 35,000 - - - 20,000 55,000 Oct 2021 12 months - 235,000 - - - 2,365,000 2,600,000 - 100,000 2,750,000 2,850,000 Oct 2021 36 months - 20,000 - - - 1,000,000 1,020,000 Oct 2021 24 months - 120,000 - - - 3,750,000 3,870,000 - - - 230,000 - 920,000 1,150,000 Oct 2021 24 months - - - 230,000 - 920,000 1,150,000 - - - - - 450,000 450,000 Oct 2021 24 months - - - - - 450,000 450,000 - - - - - 150,000 150,000 Oct 2021 12 months - - - - - 300,000 300,000 Oct 2021 24 months - - - - - 450,000 450,000 - 300,000 - - - 300,000 600,000 Oct 2021 24 months - 175,000 - - - 134,000 309,000 Oct 2021 12 months - 300,000 - - - 1,200,000 1,500,000 Oct 2021 12 months - - - - - 200,000 200,000 Oct 2021 12 months - 100,000 - - 50,000 150,000 Oct 2021 12 months - 12,500 - - 62,500 75,000 Oct 2021 12 months - 775,000 112,500 230,000 - 1,716,500 2,834,000 - 1,130,000 112,500 460,000 - 9,651,500 11,354,000 - - - - - 190,000 190,000 Oct 2021 36 months - - - - - 190,000 190,000 - - - - - 2,000,000 2,000,000 Oct 2021 24 months - - - - 300,000 300,000 Oct 2021 12 months - - - - 2,300,000 2,300,000 - - - - - 150,000 150,000 Oct 2021 12 months - - - - - 500,000 500,000 Oct 2021 12 months - - - - 400,000 400,000 Oct 2021 12 months - - - - 1,050,000 1,050,000 - - - - - 3,350,000 3,350,000 - - - - - 1,050,000 1,050,000 Oct 2021 36 months - 100,000 - - 50,000 150,000 Oct 2021 12 months - 100,000 - - 50,000 150,000 Oct 2021 12 months - 200,000 - - 1,150,000 1,350,000 - 1,130,000 312,500 460,000 - 14,341,500 16,244,000 - Italics denotes a project beyond the current five-year CIP horizon. (1) Other includes special assessments and land sales. (2) In-kind matching grant contributions are budgeted as operational expenses (usually personal services). Note: Some projects also have carry-over funds, which are not included in these totals but noted as part of the budget resolution at the end of the budget document. 183 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. Project Title: Westside Fire Station Responsible Department: Fire Neighborhood/Loc Citywide Responsible Division: Fire - Administration Project Manager: Fire Chief Project Category: Public Buildings Project Type: Multi-Year Project Number: Estimated Useful Life (years): 50 Criteria Type: Improve Existing Svs/Infrastructure Projected Date of Completion: 12/30/23 Project Description/Justification: This project provides a new fire station on the western side of the City. The Fire Station will provide primary response to the C&TP area, but assigned resources will be subject to call citywide. The station will provide coverage for existing and any future growth in the area. FY 2022 Secure property (possibly tennis center property) and complete A&E services for fire station FY 2023 Complete construction of the facility and place in operation FY 2024 FY 2025 FY 2026 BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Cost Improvements 200,000 2,300,000 - - - 2,500,000 Construction Furniture/Fixture/Equip. - 30,000 - - - 30,000 Furnishings Operational Impact - 15,000 - - - 15,000 Utilities Total Expenditures 200,000 2,345,000 - - - 2,545,000 2,545,000 Expenses From Prior Year(s): $0 Funded from Prior Yr. Revenue: $0 Prior Year Activity on Project: FY 2021 FY 2020 FY 2019 FY 2018 FY 2017 FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding 200,000 2,345,000 2,545,000 Grant Funding - - - Debt Financing - Other Outside Funding - Revenue Enhancements - - - - - - Total Revenue Funding: 200,000 2,345,000 - - - 2,545,000 2,545,000 Insert Picture Here 184 City of Fort Walton Beach, Florida Sales Tax Project Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. Project Title: Outdoor Shooting Range - FWBPD Responsible Department: Police Neighborhood/Loc Citywide Responsible Division: Police - Support Services Project Manager: Tracy Hart Project Category: Public Buildings Project Type: New Project Number: Estimated Useful Life (years): 50 Criteria Type: Public Health & Safety Projected Date of Completion: 09/30/22 Project Description/Justification: The FWBPD is in dire need of a shooting range that is under the ownership and operation of the City of FWB. There is an area near One Hopeful Place, at the site of the old City WWTP, that could be used for an out door shooting range for minimal costs of hauling in dirt to create berms. This project would allow for more frequent training of the FWBPD. Project Need/Justification/Benefits and Consequences of Delaying or Eliminating Project: FY 2022 Construction of Outdoor Shooting Range FY 2023 FY 2024 FY 2025 FY 2026 BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY 10 Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Improvements 30,000 30,000 Furniture/Fixture/Equip. - - Operational Impact 5,000 5,000 5,000 5,000 5,000 25,000 Total Expenditures - 5,000 5,000 5,000 5,000 55,000 55,000 Expenses From Prior Year(s): $0 Funded from Prior Yr. Revenue: $0 Prior Year Activity on Project: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY FY FY FY FY 10 Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding - 5,000 5,000 5,000 5,000 20,000 Grant Funding - Debt Financing - Other Outside Funding - Revenue Enhancements (1/2 Cent) 35,000 - 35,000 Total Revenue Funding: 35,000 5,000 5,000 5,000 5,000 55,000 55,000 Strategy #2: Invest for a Safer City 185 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. 1 Project Title: City of FWB Recreation Complex Addition "Phase 3" Responsible Department: Recreation & Cultural Services Neighborhood/Loc Seabreeze Responsible Division: Parks Project Manager: Jeff Peters Project Category: Park Facilities Project Type: Multi-Year Project Number: Estimated Useful Life (years): 25 Criteria Type: Continues Existing Project Projected Date of Completion: 09/30/22 Project Description/Justification: FY 2022 Demo site of all old buildings and develop plans FY 2023 Construct 4 Lighted Multipurpose Athletic Fields, Parking, Restroom building, storage, and exercise trail FY 2024 FY 2025 FY 2026 BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Cost Improvements 100,000 1,750,000 1,000,000 - 2,850,000 Furniture/Fixture/Equip. - - - - - Operational Impact - - - - - - Total Expenditures 100,000 1,750,000 1,000,000 - - 2,850,000 2,850,000 Expenses From Prior Year(s): Funded from Prior Yr. Revenue: $0 Prior Year Activity on Project: FY 2021 Master Plans completed for Phase 3 FY 2020 Completed Volleyball Complex FY 2019 Completed Skatepark FY 2018 Completed Preston Hood Athletic Complex FY 2017 Completed Recreation Center FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding - Grant Funding - Debt Financing - Other Outside Funding 100,000 1,750,000 1,000,000 2,850,000 Revenue Enhancements - Total Revenue Funding: 100,000 1,750,000 1,000,000 - - 2,850,000 2,850,000 Strategy #2: A Government that Maximizes the City 186 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. Project Title: Liza Jackson Park Renovation Responsible Department: Recreation & Cultural Services Neighborhood/Loc South Bayou Responsible Division: Parks Project Manager: Jeff Peters Project Category: Park Facilities Project Type: Multi-Year Project Number: Estimated Useful Life (years): 25 Criteria Type: Continues Existing Project Projected Date of Completion: 09/30/24 Project Description/Justification: Liza Jackson Park renovation to include interior road connection, boat launch area, boat/trailer drop off, pavilion rebuild, restroom replacement FY 2022 Design Plans/Submit Project request to TDC FY 2023 Liza Jackson Park Renovation FY 2024 FY 2025 FY 2026 BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Cost Improvements 20,000 1,000,000 - 1,020,000 Furniture/Fixture/Equip. - - - - - Operational Impact - - - - - - Total Expenditures 20,000 1,000,000 - - - 1,020,000 1,020,000 Expenses From Prior Year(s): Funded from Prior Yr. Revenue: $0 Prior Year Activity on Project: FY 2021 Boardwalk/Pier/Boat Launch dock replacement FY 2020 FY 2019 FY 2018 FY 2017 FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding 20,000 20,000 Grant Funding - Debt Financing - Other Outside Funding 1,000,000 1,000,000 Revenue Enhancements - Total Revenue Funding: - 20,000 1,000,000 - - 1,020,000 1,020,000 Strategy #2: A Government that Maximizes the City 187 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. Project Title: FWB Golf Course Responsible Department: Recreation & Cultural Services Neighborhood/Loc Kenwood Responsible Division: Golf Club Project Manager: Richie Edwards Project Category: Park Facilities Project Type: Multi-Year Project Number: Estimated Useful Life (years): 25 Criteria Type: Continues Existing Project Projected Date of Completion: 09/30/25 Project Description/Justification: CIP includes (2) major projects of retention wall repair and entire irrigation replacement. Current Irrigation is rusted corregated pipe that is continually falling apart. Desparatley needs replacement FY 2022 Pines Course Irrigation Replacement, Pavilion, Restroom Structure FY 2023 FY 2024 FY 2025 Oaks Front 9 Irrigation Replacement FY 2026 BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Cost Improvements 190,000 190,000 190,000 590,000 190,000 1,350,000 Furniture/Fixture/Equip. 40,000 40,000 40,000 40,000 40,000 200,000 Operational Impact - - - - - - Total Expenditures 230,000 230,000 230,000 630,000 230,000 1,550,000 1,550,000 Expenses From Prior Year(s): $0 Funded from Prior Yr. Revenue: $0 Prior Year Activity on Project: FY 2021 FY 2020 FY 2019 FY 2018 FY 2017 FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding Grant Funding - Debt Financing 230,000 - 400,000 - 630,000 Other Outside Funding - Revenue Enhancements - - Total Revenue Funding: 230,000 - - 400,000 - 630,000 630,000 Strategy #2: A Government that Maximizes the City 188 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. Project Title: Heritage Park and Cultural Center Addition Responsible Department: Recreation & Cultural Services Neighborhood/Loc East Miracle Strip Responsible Division: Museum(s) Project Manager: Jeff Peters Project Category: Public Buildings Project Type: Multi-Year Project Number: Estimated Useful Life (years): 25 Criteria Type: Improve Existing Svs/Infrastructure Projected Date of Completion: 09/30/23 Project Description/Justification: Demo of Bluewater Zoo building and adding addition of Gift Shop and offices FY 2022 Requesting Funding from TDC and Demo of Bluewater Zoo and building plan designs FY 2023 Construction of Museum Addition FY 2024 FY 2025 FY 2026 BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Cost Improvements 50,000 400,000 - - 450,000 Furniture/Fixture/Equip. - - - - - - Operational Impact - - - - - - Total Expenditures 50,000 400,000 - - - 450,000 450,000 Expenses From Prior Year(s): $0 Funded from Prior Yr. Revenue: $0 Prior Year Activity on Project: FY 2021 FY 2020 FY 2019 FY 2018 FY 2017 FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding 50,000 50,000 Grant Funding 400,000 400,000 Debt Financing - Other Outside Funding - Revenue Enhancements - Total Revenue Funding: 50,000 400,000 - - - 450,000 450,000 Strategy #2: A Government that Maximizes the City 189 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. Project Title: Beal/Memorial Cemetery Responsible Department: Recreation & Cultural Services Neighborhood/Loc Beal Parkway Responsible Division: Cemetery Project Manager: Jeff Peters/Janice Rogers Project Category: Park Facilities Project Type: Multi-Year Project Number: Estimated Useful Life (years): 25 Criteria Type: Projected Date of Completion: 09/30/23 Project Description/Justification: Construction of new Office Building at Beal Memorial Cemetery. Current building is in terrible condition. FY 2022 Adding new plots FY 2023 FY 2024 FY 2025 FY 2026 BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Cost Improvements 150,000 - 150,000 Furniture/Fixture/Equip. - - - - - - Operational Impact - - - - - - Total Expenditures 150,000 - - - - 150,000 150,000 Expenses From Prior Year(s): $0 Funded from Prior Yr. Revenue: Prior Year Activity on Project: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding - Grant Funding - Debt Financing - Other Outside Funding 150,000 - 150,000 Revenue Enhancements - - Total Revenue Funding: 150,000 - - - - 150,000 150,000 Strategy #2: A Government that Maximizes the City 190 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. Project Title: Beal/Memorial Cemetery Responsible Department: Recreation & Cultural Services Neighborhood/Loc Beal Parkway Responsible Division: Cemetery Project Manager: Jeff Peters/Janice Rogers Project Category: Park Facilities Project Type: Multi-Year Project Number: Estimated Useful Life (years): 25 Criteria Type: Projected Date of Completion: 09/30/23 Project Description/Justification: Construction of new Office Building at Beal Memorial Cemetery. Current building is in terrible condition. FY 2022 Construction of new Cemetery building FY 2023 Interior Roads - Section Expanded FY 2024 FY 2025 FY 2026 BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Cost Improvements 200,000 100,000 - 300,000 Furniture/Fixture/Equip. - - - - - - Operational Impact - - - - - - Total Expenditures 200,000 100,000 - - - 300,000 300,000 Expenses From Prior Year(s): $0 Funded from Prior Yr. Revenue: Prior Year Activity on Project: FY 2020 FY 2019 FY 2018 FY 2017 FY 2016 FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding 200,000 100,000 - 300,000 Grant Funding - Debt Financing - Other Outside Funding - Revenue Enhancements - - Total Revenue Funding: 200,000 100,000 - - - 300,000 300,000 Strategy #2: A Government that Maximizes the City 191 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. 2 Project Title: Intersection and Pedestrian Improvements Responsible Department: Utility Services Neighborhood/Loc Citywide Responsible Division: Streets Project Manager: Daniel Payne Project Category: Capital Equipment Project Type: Multi-Year Project Number: Estimated Useful Life (years): 25 Criteria Type: Improve Existing Svs/Infrastructure Projected Date of Completion: 09/30/22 Project Description/Justification: Replace existing traffic control cabinet and add mast arms at City maintained intersections to accommodate pedestrian movements and allow for them to be compatible with Okaloosa County Traffic. The addition of mast arms provides protection for hurricane events. The following intersections are recommended for traffic cabinet replacement: Hollywood Boulevard NW and Wright Parkway NW. FY 2022 Intersection of Hollywood Boulevard NW and Memorial Parkway SW. FY 2023 Intersection of Hollywood Boulevard NW and Wright Parkway NW. FY 2024 FY 2025 FY 2026 BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Cost Improvements 300,000 300,000 - - 600,000 Furniture/Fixture/Equip. - - - - - - Operational Impact - - - - - - Total Expenditures 300,000 300,000 - - - 600,000 600,000 Expenses From Prior Year(s): $0 Funded from Prior Yr. Revenue: $0 Prior Year Activity on Project: FY 2021 Intersection of Hollywood Boulevard NW and Robinwood Drive NW/SW FY 2020 N/A FY 2019 N/A FY 2018 N/A FY 2017 N/A FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding 300,000 300,000 600,000 Grant Funding - - - Debt Financing - Other Outside Funding - Revenue Enhancements - - - - - - Total Revenue Funding: 300,000 300,000 - - - 600,000 600,000 Strategy #1: Economic Diversification & Resiliency Insert Picture Here 192 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. 4 Project Title: Sidewalk Improvements Responsible Department: Utility Services Neighborhood/Loc Citywide Responsible Division: Streets Project Manager: Daniel Payne Project Category: Infrastructure Project Type: Multi-Year Project Number: 5306 Estimated Useful Life (years): 25 Criteria Type: Improve Existing Svs/Infrastructure Projected Date of Completion: 09/30/22 Project Description/Justification: The project constructs new and infill sidewalks for the purpose of providing a pedestrian transportation network throughout the entire City that will link the residential neighborhoods to each other and to public, recreational and commercial land uses. The City has categorized sidewalks into two distinct areas: high needs areas around schools and residential areas outside those areas routinely traveled by school children. The project objective is to install sidewalks on at least one side of all residential local streets and on both sides of all collector and arterial roadways. FY 2022 List Subject to Segments identified in 5-Year Sidewalk Connectivity Plan per City Strategic Plan FY 2023 List Subject to Segments identified in 5-Year Sidewalk Connectivity Plan per City Strategic Plan FY 2024 List Subject to Segments identified in 5-Year Sidewalk Connectivity Plan per City Strategic Plan FY 2025 List Subject to Segments identified in 5-Year Sidewalk Connectivity Plan per City Strategic Plan FY 2026 List Subject to Segments identified in 5-Year Sidewalk Connectivity Plan per City Strategic Plan BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Improvements 175,000 33,500 33,500 33,500 33,500 309,000 Furniture/Fixture/Equip. - - - - - - Operational Impact - - - - - - Total Expenditures 175,000 33,500 33,500 33,500 33,500 309,000 334,000 Expenses From Prior Year(s): $25,000 Funded from Prior Yr. Revenue: $25,000 Prior Year Activity on Project: FY 2021 FY 2020 FY 2019 California Drive NE from 126 California Drive NE to Oregon Drive NE (Bud Day Trail Extension) FY 2018 N/A FY 2017 N/A FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding 175,000 33,500 33,500 33,500 33,500 309,000 Grant Funding - - - Debt Financing - Other Outside Funding - Revenue Enhancements - - - - - - Total Revenue Funding: 175,000 33,500 33,500 33,500 33,500 309,000 334,000 Strategy #1: Economic Diversification & Resiliency Insert Picture Here 193 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. 1 Project Title: Street Resurfacing Responsible Department: Utility Services Neighborhood/Loc Citywide Responsible Division: Streets Project Manager: Daniel Payne Project Category: Infrastructure Project Type: Multi-Year Project Number: 5018 Estimated Useful Life (years): 25 Criteria Type: Improve Existing Svs/Infrastructure Projected Date of Completion: 09/30/22 Project Description/Justification: The City resurfaces a portion of roadways each year. Resurfacing is accomplished by conventional overlay or milling and resurfacing. Overlaying a road surface required the use of compacted SP 9.5 asphalt to a depth of 1" to 1 1/2" over the existing surface. Milling and resurfacing requires cutting the existing asphalt surface down and applying a new cost of asphalt on top. Preventative maintenance prevents roadways from deteriorating to a point requiring more costly complete rehabilitation, and provides a safe, comfortable, and aesthetically pleasing transportation network. Golf Course Drive NE from Eagle Street NE to N. Fairway Avenue NE, Fairway Avenue NE from Mooney Road NE to Golf Course Drive NE, Powell Drive NE from S. Fairway Avenue NE to Eagle Street NE, Stafford Circle NE from Mooney FY 2022 Road NE to Cul-de-sac, Carlyle Court NE from Merioneth Drive NE to Cul-de-sac, White Wilson alley. Choctawhatchee Road SE from Elliot Road SE to Hollywood Boulevard NE, Kepner Drive NE from Okaloosa Road NE to FY 2023 Choctawhatchee Road NE, Hudson Drive NW from Fliva Avenue to Sotir Street NW. Striping on Sleepy Oaks from Yacht Club Drive to Mimosa, Brooks Street, Alconese and Robinwood Drive South of FY 2024 Hollywood Boulevard. FY 2025 Ready Avenue NW from Lovejoy Road NW to Hollywood Boulevard NW. FY 2026 Anchors Street NW from State right of way at Mary Esther Cut-Off to Hill Avenue NW. BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Cost Improvements 300,000 300,000 300,000 300,000 300,000 1,500,000 Furniture/Fixture/Equip. - - - - - - Operational Impact - - - - - - Total Expenditures 300,000 300,000 300,000 300,000 300,000 1,500,000 2,073,586 Expenses From Prior Year(s): $573,586 Funded from Prior Yr. Revenue: $573,586 Prior Year Activity on Project: Robinwood Drive NW from Hollywood Boulevard SW to Holmes Boulevard NW. Temple Avenue SW from Hollywood FY 2021 Boulevard SW to Coral Drive SW. Yacht Club Drive NE from Cinco Bayou to Ferry Road NE. Hughes Street NE from Cinco Bayou to Ferry Road NE. Industrial Street NW from West of Fort Walton Concrete to East of Fort Walton Concrete. Victoria Place NW from FY 2020 Oakland Circle NW to Marie Circle NW. 4th Street SE alley from 3rd Street SE to 4th Street SE. Hill Avenue NW from City Limits to Lovejoy Road NW, Smith Drive NE from 319 Smith Drive NE to Gardner Drive NE, Gardner Drive NE from Smith Drive NE to 346 Gardner Drive NE, McArthur Avenue from Sotir to Beal Parkway and 417 FY 2019 Hollywood Boulevard. Striping along Walter Martin NE from Eglin Parkway NE to Beal Parkway NE Marilyn Avenue NW from Rogers Street NW to Holmes Boulevard NW, Ferry Road NE from Yacht Club Drive NE to entrance of the Yacht Club, Holmes Boulevard NW from the Wright Parkway NW to Memorial Parkway NW, and Wright FY 2018 Parkway NW Alley. FY 2017 Vista Street SW, Holmes Boulevard NW from Robinwood Drive NW to Beal Parkway NW, Rogers Street NW FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding 300,000 300,000 300,000 300,000 300,000 1,500,000 Grant Funding - - - Debt Financing - Other Outside Funding - Revenue Enhancements - - - - - - Total Revenue Funding: 300,000 300,000 300,000 300,000 300,000 1,500,000 2,073,586 Strategy #1: Economic Diversification & Resiliency Insert Picture Here 194 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. 1 Project Title: Downtown Parking Lot Improvements Responsible Department: Utility Services Neighborhood/Loc East Miracle Strip Responsible Division: Streets Project Manager: Daniel Payne Project Category: Infrastructure Project Type: 1-Year Project Number: Estimated Useful Life (years): 25 Criteria Type: Improve Existing Svs/Infrastructure Projected Date of Completion: 09/30/22 Project Description/Justification: The existing owned parking lot and leased section at 164 & 166 Miracle Strip Parkway SW is in need of asphalt and stormwater improvements. Reconstruction of the parking lot will include removing the existing underlying building foundation and tying into the adjacent FDOT stormwater FY 2022 Downtown Parking Lot Improvements FY 2023 FY 2024 FY 2025 FY 2026 BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Cost Improvements 200,000 - - - 200,000 Furniture/Fixture/Equip. - - - - - - Operational Impact - - - - - - Total Expenditures 200,000 - - - - 200,000 200,000 Expenses From Prior Year(s): $0 Funded from Prior Yr. Revenue: $0 Prior Year Activity on Project: FY 2021 FY 2020 FY 2019 FY 2018 FY 2017 FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding 200,000 - - - - 200,000 Grant Funding - - - - - Debt Financing - - - - - - Other Outside Funding - - - - - - Revenue Enhancements - - - - - - Total Revenue Funding: 200,000 - - - - 200,000 200,000 Strategy #3: Support Intelligent Growth 195 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. 3 Project Title: Street Lighting Responsible Department: Utility Services Neighborhood/Loc Citywide Responsible Division: Streets Project Manager: Daniel Payne Project Category: Infrastructure Project Type: Multi-Year Project Number: 5018 Estimated Useful Life (years): 25 Criteria Type: Improve Existing Svs/Infrastructure Projected Date of Completion: 09/30/22 Project Description/Justification: This project is consistant with the City's Strategic Objective of Providing a safe and livable community to citizens while achieving the goal of providing a safe, multi-model transportation network troughout the city. The City currently has a large network of street lighting throughout the City limits. Certain areas around the City do not have street light locations and there is no lighting. Other areas around the city have lighting but it is inadequate and could stand to be converted from low sodium "orange" type lighting to LED's. The conversion of city street lights will be in conjunction with Gulf Power. FY 2022 Upgrading State Roads Eglin Parkway, Beal Parkway, U.S. Highway 98, Ferry Road (City Limts only) FY 2023 FY 2024 Upgrading City Arterial Roadways FY 2025 FY 2026 Upgrading City Collector Roadways BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Improvements 25,000 25,000 25,000 75,000 Furniture/Fixture/Equip. - - - - - - Operational Impact - - - - - - Total Expenditures 25,000 - 25,000 - 25,000 75,000 75,000 Expenses From Prior Year(s): $0 Funded from Prior Yr. Revenue: $0 Prior Year Activity on Project: FY 2021 N/A FY 2020 N/A FY 2019 N/A FY 2018 N/A FY 2017 N/A FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding 12,500 25,000 25,000 62,500 Grant Funding - - - Debt Financing - Other Outside Funding 12,500 12,500 Revenue Enhancements - - - - - - Total Revenue Funding: 25,000 - 25,000 - 25,000 75,000 75,000 Strategy #1: Economic Diversification & Resiliency Insert Picture Here 196 City of Fort Walton Beach, Florida Sales Tax Project Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. Project Title: Community Redvelopment Area (CRA) Wayfinding Signage System Responsible Department: Community Redvelopment Neighborhood/Loc East Miracle Strip Responsible Division: Planning & Zoning Project Manager: Chris Frassetti Project Category: Infrastructure Project Type: Multi-Year Project Number: Estimated Useful Life (years): 30 Criteria Type: Improve Existing Svs/Infrastructure Projected Date of Completion: 09/30/29 Project Description/Justification: The Community Redevelopment Area (CRA) Plan identifies locations for updated wayfinding signage through the CRA to establish a unique identity for the CRA and enhance the CRA's vision to improve economic development, quality of life, and sense of community. FY 2022 Design of CRA wayfinding signage program FY 2023 Install wayfinding in West Waterfront, South Beal Pkwy, & Uptown Industrial Districts FY 2024 Install wayfinding in Eglin Commercial, Health and Wellness, & Central Residential Districts FY 2025 Install wayfinding in Downtown Core District FY 2026-30 Install wayfinding in Downtown Core District BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY 10 Year Total Project Elements: 2022 2023 2024 2025 2026-30 Total Project Cost Improvements 65,000 65,000 50,000 10,000 190,000 Furniture/Fixture/Equip. - - - - - - Operational Impact - Total Expenditures 65,000 65,000 50,000 - 10,000 190,000 190,000 Expenses From Prior Year(s): $0 Funded from Prior Yr. Revenue: $0 Prior Year Activity on Project: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026-30 FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026-30 Total Revenue City Funding 65,000 65,000 50,000 10,000 190,000 Grant Funding - Debt Financing - Other Outside Funding - Revenue Enhancements (1/2 Cent) - - Total Revenue Funding: 65,000 65,000 50,000 - 10,000 190,000 190,000 Strategy #1: Safe and Livable Community for Citizens 197 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. 1 Project Title: Water Meter Replcement Responsible Department: Utility Services Neighborhood/Loc Citywide Responsible Division: Water Distribution Project Manager: Daniel Payne Project Category: Infrastructure Project Type: Multi-Year Project Number: 5056 Estimated Useful Life (years): 10 Criteria Type: Improve Existing Svs/Infrastructure Projected Date of Completion: 09/30/23 Project Description/Justification: Meter replacement for residential and commerical meters. The existing meters and registers are no longer supported by the manufacturer and issues with metering are currently being experienced. Replacement will be based on zones throughout the City. FY 2022 Zone Specified at a Later Date FY 2023 Zone Specified at a Later Date FY 2024 Zone Specified at a Later Date FY 2025 Zone Specified at a Later Date FY 2026 Zone Specified at a Later Date BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Improvements 1,000,000 1,000,000 2,000,000 Furniture/Fixture/Equip. - - - - - - Operational Impact - - - - - - Total Expenditures 1,000,000 1,000,000 - - - 2,000,000 2,000,000 Expenses From Prior Year(s): $0 Funded from Prior Yr. Revenue: $0 Prior Year Activity on Project: FY 2021 N/A FY 2020 N/A FY 2019 N/A FY 2018 N/A FY 2017 N/A FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding 1,000,000 1,000,000 2,000,000 Grant Funding - - - - - - Debt Financing - - - - - - Other Outside Funding - - - - - - Revenue Enhancements - - - - - - Total Revenue Funding: 1,000,000 1,000,000 - - - 2,000,000 2,000,000 Strategy #1: Economic Diversification & Resiliency Insert Picture Here 198 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. 1 Project Title: Freedom Beacon 12-Inch Water Line Responsible Department: Utility Services Neighborhood/Loc Citywide Responsible Division: Water Distribution Project Manager: Daniel Payne Project Category: Infrastructure Project Type: Multi-Year Project Number: 50XX Estimated Useful Life (years): 50 Criteria Type: Public Health & Safety Projected Date of Completion: 09/30/22 Project Description/Justification: As a part of the construction of the Freedom Beacon Development, a new 12-inch water main is required to serve the area. This results in a roughly 1,750 LF of 12-inch water main traversing through the City Golf Course. FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Cost Improvements 300,000 300,000 Furniture/Fixture/Equip. - - - - - - Operational Impact - - - - - - Total Expenditures 300,000 - - - - 300,000 300,000 Expenses From Prior Year(s): Funded from Prior Yr. Revenue: $0 Prior Year Activity on Project: FY 2021 N/A FY 2020 N/A FY 2019 FY 2018 FY 2017 FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding 300,000 300,000 Grant Funding - - - Debt Financing - Other Outside Funding - Revenue Enhancements - - - - - - Total Revenue Funding: 300,000 - - - - 300,000 300,000 Strategy #1: Economic Diversification & Resiliency Insert Picture Here 199 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. 3 Project Title: Sewer System Lining and Grouting Responsible Department: Utility Services Neighborhood/Loc Citywide Responsible Division: Sewer Collection & Treatment Project Manager: Daniel Payne Project Category: Infrastructure Project Type: Multi-Year Project Number: 5032 Estimated Useful Life (years): 25 Criteria Type: Improve Existing Svs/Infrastructure Projected Date of Completion: 09/30/21 Project Description/Justification: The City has 110 miles of sewer lines, with a majority of the lines consisting of clay pipe. Clay and unlined cast iron pipe are susceptible to root intrusion, offset joints and cracking due to the brittleness of the material. These problems allow a significant amount of inflow and infiltration and debris into the wastewater system, which can eventually result in stop-ups and possible sanitary sewer overflows. Prior to performing the rehabilitation, mains and manholes are inspected via closed-circuit television and monitored for leaks and other problems. The rehabilitation techniques include cured-in-place pipe lining, epoxy- or urethane-based manhole lining, and chemical root treatment. FY 2022 Segments to be determined based on video inspections and lift station data FY 2023 Segments to be determined based on video inspections and lift station data FY 2024 Segments to be determined based on video inspections and lift station data FY 2025 Segments to be determined based on video inspections and lift station data FY 2026 Segments to be determined based on video inspections and lift station data BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Improvements 30,000 30,000 30,000 30,000 30,000 150,000 Furniture/Fixture/Equip. - - - - - - Operational Impact - Total Expenditures 30,000 30,000 30,000 30,000 30,000 150,000 1,571,003 Expenses From Prior Year(s): $1,421,003 Funded from Prior Yr. Revenue: $1,421,003 Prior Year Activity on Project: FY 2021 Lining and Grouting of Eglin Parkway SE from 4th Street SE to 3rd Street SE FY 2020 Sewer System Lining and Grouting FY 2019 Sewer System Lining and Grouting FY 2018 Sewer System Lining and Grouting FY 2017 Sewer System Lining and Grouting FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding 30,000 30,000 30,000 30,000 30,000 150,000 Grant Funding - - - - - Debt Financing - - - - - - Other Outside Funding - - - - - - Revenue Enhancements - - - Total Revenue Funding: 30,000 30,000 30,000 30,000 30,000 150,000 1,571,003 Strategy #1: Safe and Livable Community for Citizens Insert Picture Here 200 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. 1 Project Title: Freedom Beacon 6-Inch Forcemain Responsible Department: Utility Services Neighborhood/Loc Citywide Responsible Division: Sewer Collection & Treatment Project Manager: Daniel Payne Project Category: Infrastructure Project Type: Multi-Year Project Number: 50XX Estimated Useful Life (years): 50 Criteria Type: Improve Existing Svs/Infrastructure Projected Date of Completion: 09/30/22 Project Description/Justification: As a part of the construction and replacemnt of the Freedom Beacon Development, a new 6-inch forcemain is required to serve the development. This results in a roughly 2,500 LF of 6-inch forcemain traversing through the City Golf Course. FY 2022 Freedom Beacon 6-Inch Forcemain FY 2023 FY 2024 FY 2025 FY 2026 BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Cost Improvements 500,000 500,000 Furniture/Fixture/Equip. - - - - - - Operational Impact - - - - - - Total Expenditures 500,000 - - - - 500,000 500,000 Expenses From Prior Year(s): Funded from Prior Yr. Revenue: Prior Year Activity on Project: FY 2021 FY 2020 FY 2019 FY 2018 FY 2017 FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding 500,000 500,000 Grant Funding - - - - - Debt Financing - - - - - - Other Outside Funding - - - - - - Revenue Enhancements - - - Total Revenue Funding: 500,000 - - - - 500,000 500,000 Strategy #1: Economic Diversification & Resiliency Insert Picture Here 201 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. 2 Project Title: Lift Station No. 22 Rehabilitation Responsible Department: Utility Services Neighborhood/Loc Seabreeze Responsible Division: Sewer Collection & Treatment Project Manager: Daniel Payne Project Category: Infrastructure Project Type: 1-Year Project Number: 5048 Estimated Useful Life (years): 50 Criteria Type: Improve Existing Svs/Infrastructure Projected Date of Completion: 09/30/22 Project Description/Justification: Construction of new Lift Station No. 22. The existing Lift Station No. 22 is in need of replacement due to a lack of storage capacity, structural deterioration, and a hazardous work environment. The integrity of the concrete, piping, and valves has suffered from hydrogen sulfide damage which will not allow for refurbishing or extensive modification. The current lift station configuration (interior piping, valves and pumps) does not have any safety measures in place for service and repair which makes this lift station the hazardous now in use for employee safety. The service area of this lift station is along Beal Parkway corridor. The City currently owns ample property at the existing site for this needed expansion and up-grade. This proposed up-grade would add both station storage and pumping capacity to meet the projected system flow increase along with meeting the current OSHA safety requirements for operator safety. FY 2022 Construction of new Lift Station No. 22. FY 2023 FY 2024 FY 2025 FY 2026 BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Cost Improvements 400,000 400,000 Furniture/Fixture/Equip. - - - - - - Operational Impact - - - - - - Total Expenditures 400,000 - - - - 400,000 400,000 Expenses From Prior Year(s): Funded from Prior Yr. Revenue: Prior Year Activity on Project: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding 400,000 400,000 Grant Funding - - - - - Debt Financing - - - - - - Other Outside Funding - - - - - - Revenue Enhancements - - - Total Revenue Funding: 400,000 - - - - 400,000 400,000 Strategy #1: Economic Diversification & Resiliency Insert Picture Here 202 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. 1 Project Title: Stormwater Improvements Responsible Department: Utility Services Neighborhood/Loc Citywide Responsible Division: Stormwater Project Manager: Daniel Payne Project Category: Infrastructure Project Type: Multi-Year Project Number: 5019 Estimated Useful Life (years): 25 Criteria Type: Improve Existing Svs/Infrastructure Projected Date of Completion: 09/30/22 Project Description/Justification: This program involves the replacement or improvement of stormwater infrastructure, and also serves to address water quantity/flooding as identified in the City's Stormwater Master Plan. Stormwater infrastructure ensures the proper quantity and quality of stormwater runoff thereby protecting the health and safety of our citizens. FY 2022 Cecelia Drive NW to Oakland Circle NW from Memorial Parkway NW. FY 2023 FY 2024 228 Martisa Road NW to 226 Jet Drive NW. FY 2025 FY 2026 Alexandra Place SE near Waynel Circle SE (Area 30 in SWMP) BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Cost Improvements 300,000 600,000 - 150,000 1,050,000 Furniture/Fixture/Equip. - - - - - - Operational Impact - - - - - - Total Expenditures 300,000 - 600,000 - 150,000 1,050,000 1,050,000 Expenses From Prior Year(s): Funded from Prior Yr. Revenue: $0 Prior Year Activity on Project: FY 2021 Lake Earl Dredge and 182 Beal Parkway NW Storm Drain Relocation FY 2020 Anchors Street NW and 339 Hollywood Boulevard NW Drainage Improvement FY 2019 Kepner Drive NE and Smith Drive NE Drainage Improvement FY 2018 N/A FY 2017 Oak Street SE and Alder Avenue SE Drainage Improvement FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding 300,000 600,000 150,000 1,050,000 Grant Funding - - - Debt Financing - Other Outside Funding - Revenue Enhancements - - - - - - Total Revenue Funding: 300,000 - 600,000 - 150,000 1,050,000 1,050,000 Strategy #1: Economic Diversification & Resiliency Insert Picture Here 203 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. Project Title: MarWalt Regional Stormwater Design Responsible Department: Utility Services Neighborhood/Loc Responsible Division: Stormwater Project Manager: Project Category: Infrastructure Project Type: Project Number: Estimated Useful Life (years): Criteria Type: Improve Existing Svs/Infrastructure Projected Date of Completion: Project Description/Justification: FY 2022 MarWalt Regional Stormwater Design Grant FY 2023 FY 2024 FY 2025 FY 2026 BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Cost Improvements 100,000 - - - - 100,000 Furniture/Fixture/Equip. - - - - - - Operational Impact 50,000 - - - - 50,000 Total Expenditures 150,000 - - - - 150,000 150,000 Expenses From Prior Year(s): Funded from Prior Yr. Revenue: $0 Prior Year Activity on Project: FY 2021 FY 2020 FY 2019 FY 2018 FY 2017 FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding 50,000 - 50,000 Grant Funding 100,000 - 100,000 Debt Financing - Other Outside Funding - Revenue Enhancements - - - - - - Total Revenue Funding: 150,000 - - - - 150,000 150,000 Strategy #1: Economic Diversification & Resiliency Insert Picture Here 204 City of Fort Walton Beach, Florida FY 2022 - 2026 Budget Capital Improvement Program (CIP) (For Projects/Equipment Costing Over $25,000 and Estimated Useful Life of Ten Years or Greater) Priority No. Project Title: CTP Regional Stormwater Design Responsible Department: Utility Services Neighborhood/Loc Responsible Division: Stormwater Project Manager: Project Category: Infrastructure Project Type: Project Number: Estimated Useful Life (years): Criteria Type: Improve Existing Svs/Infrastructure Projected Date of Completion: Project Description/Justification: FY 2022 CTP Regional Stormwater Design FY 2023 FY 2024 FY 2025 FY 2026 BUDGETED EXPENDITURE SCHEDULE FY FY FY FY FY Five Year Total Project Elements: 2022 2023 2024 2025 2026 Total Project Cost Improvements 100,000 - - - - 100,000 Furniture/Fixture/Equip. - - - - - - Operational Impact 50,000 - - - - 50,000 Total Expenditures 150,000 - - - - 150,000 150,000 Expenses From Prior Year(s): Funded from Prior Yr. Revenue: $0 Prior Year Activity on Project: FY 2021 FY 2020 FY 2019 FY 2018 FY 2017 FY FY FY FY FY Five Year Total Revenue Funding Summary: 2022 2023 2024 2025 2026 Total Revenue City Funding 50,000 - 50,000 Grant Funding 100,000 - 100,000 Debt Financing - Other Outside Funding - Revenue Enhancements - - - - - - Total Revenue Funding: 150,000 - - - - 150,000 150,000 Strategy #1: Economic Diversification & Resiliency Insert Picture Here 205 Statistical Information HISTORY & PROFILE The City of Fort Walton Beach, Florida prides itself on being a small, family-oriented seaside community boasting a downtown area that was home to a significant prehistoric Native American community on the Gulf Coast of Northwest Florida. Situated at the junction of two major highways - US 98 (Miracle Strip Parkway) and SR 85 (Eglin Parkway) - Fort Walton Beach enjoys the benefits of its crossroads location along the coastal portion of the Northwest Florida regional transportation network. The City offers a full-service government providing police and fire protection; cultural and recreational activities including parks, a library, a museum, and two championship golf courses; planning and zoning; public works such as street, sidewalk, right-of-way, and cemetery maintenance; utilities service including water, sewer, and storm water; and garbage and recycling collection to a coastal community of 21,064 full-time residents. The City has an exciting and romantic history. As early as 600 B.C., Indian tribes were attracted to Fort Walton Beach from the Mississippi and Tennessee River Valleys and the Southeast Georgia coast. The beginning for the City occurred following the War Between the States when Alabama war veteran John Brooks selected a site of 111 acres where he built a three-room cabin in 1867. Other settlers soon followed. By 1884, the population of the area required establishment of a small schoolhouse. In 1902, the first hotel, Brooks House, was built along the sound and shortly thereafter the first post office was built in 1906. The Montgomery, Alabama, Maxwell Field military base developed an airfield in Fort Walton in 1933 on 137 acres of land and used it as a bombing and gunnery range. The most significant factor in the City's growth was the creation and later expansion, of that airfield, which is now Eglin Air Force Base (the largest military installation in the world) in 1937, the year the City Charter was adopted. Originally chartered as a municipality under the laws of the State of Florida, actual formation of the City was in 1941 when the Florida legislature First Schoolhouse officially named it the Town of Fort Walton. In 1953, the Florida Legislature granted the City a new charter at which time the name was changed to Fort Walton Beach. The name Walton originates from Colonel George Walton, who was Secretary of the East-West Florida Territory in 1822-26 and son of George Walton, signer of the Declaration of Independence and Governor of Georgia. The presence of the military base provided the key economic stimulus for the City's early growth, supplemented by the attractiveness of the location. The City enjoyed a substantial population and economic boom from the 1950's through the end of the 1970's. Subsequently, things started to slow down. The military base became less important to the City's economy than the growing tourism industry. In the late 1960’s and early 1970’s Fort Walton Beach began to experience a decline in economic prosperity, some of which can be attributed to the utility and transportation infrastructure getting older and commercial and residential structures becoming deteriorated. New development began to take place in the surrounding communities. The City, having nearly run out of developable land, started to focus attention on finding ways to induce private enterprise investment in the City and thus capturing a greater share of the local and regional market. The City’s premier gathering place along the Santa Rosa Sound has been the Fort Walton Landing Park since its purchase in 1986. Building upon that with the complete reconstruction of Brooks Street, including the Brooks Bridge Park in 2013, the City’s downtown waterfront was opened up to an extent never before realized and spurred economic growth downtown. Outside of downtown, the City completed construction of a new recreational complex, which has added to the attraction of the City. Downtown Redevelopment: Brooks Bridge Park Recreation Complex – opened Summer 2015 City of Fort Walton Beach, FL 206 Statistical Information DATE OF INCORPORATION: June 16, 1941 FORM OF GOVERNMENT: Council & Manager PAVED STREETS: 93.12 miles GEOGRAPHIC AREA: 7.60 square miles SIDEWALKS: 63.67 miles TAXABLE ASSESSED VALUE: $1,637,147,629 WATER & SEWER LINES: 282.82 miles CITY MILLAGE RATE: 5.3293 STORM DRAIN: 43.18 miles POPULATION: 21,064 POLICE STATIONS: 1 FIRE STATIONS: 2 EMPLOYEES: 358 positions, 317.13 FTE’s LIBRARIES: 1 MUSEUMS: 4 SWORN POLICE OFFICERS: 54 18-HOLE GOLF COURSES: 2 FIREFIGHTING PERSONNEL: 44.25 ACRES OF PARKS: 206 CITY NEIGHBORHOODS (un-shaded portions are not in the City limits) City of Fort Walton Beach, FL 207 Statistical Information BEAL PARKWAY CHARACTERISTICS: Mostly Residential, CRA District BOUNDARIES: The Beal Parkway Neighborhood includes much of the City’s central core. It includes all lands between Eglin Parkway and Beal Parkway north of Second Street and north of First Street west of Harbeson Avenue. It extends north to Hughes Street and also includes the properties that lie between Robinwood Drive and Beal Parkway and between First Street and Hollywood Boulevard. All parts of the Kelly Subdivision and First Addition to Kelly Subdivision in the area of Comet Street are also included. ATTRIBUTES AND QUALITIES: The Beal Parkway Neighborhood is home to the City's new Public Safety Complex housing police and fire services. The neighborhood includes most of the City's areas in need of code enforcement and rehabilitation activities. The area has one of the highest crime rates in the City. Not surprisingly, the City has targeted funds into this area from the HUD Community Development Block Grant (CDBG) program. Through diligent code enforcement and crime prevention activities, which are presently centered in the Police Department’s Community Policing Program, much progress has been made to improve conditions in this neighborhood. However, there are still many improvements needed. To meet those needs, the City’s Redevelopment Area was expanded to include this area in order to provide additional funding sources to remedy the blight in this area. Substantial land use changes encouraging mixed-uses and de-emphasizing heavy commercial activities will encourage expenditure of private capital in this area. New development is needed to infill parcels which developers have ignored due to lack of infrastructure, which is available in the newer neighborhoods of the City. EAST MIRACLE STRIP CHARACTERISTICS: Primarily Commercial, CRA District, Waterfront BOUNDARIES: The East Miracle Strip Neighborhood lies entirely within the Community Redevelopment Area. The boundaries are Elm Avenue extended to Choctawhatchee Bay to the east; Choctawhatchee Bay to the south; the common property line between the St. Simon’s Episcopal Church/The Boat Marina on south side of US 98 and Beal Parkway on the north side of US 98 to the west; and to the north following First Street from Beal Parkway east to Harbeson Avenue then Second Street and then east to Chicago Avenue. ATTRIBUTES AND QUALITIES: The East Miracle Strip Neighborhood is the former MainStreet area, also referred to as Downtown. This area encompasses the oldest areas of the City and, not surprisingly, is the location of most of the City’s historic structures and sites. Land use is primarily business, which caters to both the local population and the needs of tourists which cannot be met on Okaloosa Island. US 98 and Eglin Parkway (SR85) merge in this area often forming a traffic bottleneck at the foot of Brooks Bridge. The area is central to the redevelopment planning of the CRA and is seeing an upsurge in interest in the redevelopment of prime waterfront properties currently underdeveloped with older single family residences (many locally historic). National historic treasures located here include the Gulfview Hotel site and the Indian Temple Mound. This area includes most of the area forming the designated “Main Street” Program by the Florida Department of State in 1997. The City's museum and new library are also located in this neighborhood. ELLIOTT'S POINT CHARACTERISTICS: Residential, Waterfront BOUNDARIES: The Elliott's Point Neighborhood refers to the southeastern portion of the City. While Elliott’s Point Subdivision and subsequent additions to the original subdivision include lands north and south of Hollywood Boulevard east of Ferry Road, the neighborhood known as Elliott’s Point is that area south of Hollywood Boulevard and east of Chicago Avenue. The eastern and southern boundaries are Choctawhatchee Bay. ATTRIBUTES AND QUALITIES: The Elliott's Point Neighborhood is almost entirely comprised of residential land use. The waterfront properties are all single family residential as are the more eastern inland properties. The western properties are mostly multi- family residentially, although much of the Ocean City Subdivision portion of the neighborhood still exists as single family residential land use. Many of the city’s older homes and most prestigious newer homes are co-located in this neighborhood which is characterized by its Spanish moss-laden Oak trees which canopy the many streets. Unfortunately, many of the older frame vernacular homes are being razed for development of more modern homes rather than restored or improved, although some are receiving additions and a new coat of paint. There are no public schools located within this neighborhood that form a central public place, but there are several churches that serve as neighborhood gathering places. The neighborhood also features public parks like Villa Russ Park, which is surrounded by homes and is concealed from casual notice by passersby. Waterfront access is available at Hood Avenue, the end of Hollywood Boulevard, at Shore Drive east of Bay Drive, at the south end of Bay Drive and at Walkedge Drive where there is also a small boat ramp facility. FERRY PARK CHARACTERISTICS: Residential, Waterfront BOUNDARIES: The Ferry Park Neighborhood is located in the northeast corner of the main portion of the City. The boundaries are Cinco Bayou to the north; Choctawhatchee Bay to the east; Hollywood Boulevard to the south; and Vine Avenue, Buck Drive, Uptown Station, and the Town of Cinco Bayou to the west. ATTRIBUTES AND QUALITIES: The Ferry Park Neighborhood is comprised almost entirely of single-family residential homes from City of Fort Walton Beach, FL 208 Statistical Information the most prestigious to more modest dwellings. Everyone knows the prestigious names Sudduth Circle, Yacht Club Drive and Bay Drive. Unfortunately, the neighborhood includes several properties that are constantly on the list of code enforcement violations, properties that have not been properly maintained and therefore devalue the other well-maintained homes. This neighborhood surrounds the City’s Ferry Park/Docie Bass Recreation Center/Elliotts Point Elementary School Complex located at the intersection of Hughes Street with Ferry Road. Other prominent features include Goodthing Lake, formerly Lake Earl, a brackish body of water with a precarious outlet to Choctawhatchee Bay. Land uses also include a few residence-offices along Buck, Staff and Hospital Drives as well as the former hospital site, now an adult congregate living facility (ACLF) and the County Health Department Offices. There is also a small amount of neighborhood convenience commercial uses along Hollywood Boulevard in the southwestern corner of the neighborhood. At the end of Ferry Drive is the well-known Fort Walton Yacht Club, a private yacht club. GARNIER'S BEACH CHARACTERISTICS: Residential, Waterfront BOUNDARIES: The Garnier's Beach Neighborhood is somewhat isolated from the rest of the City. It lies between the unincorporated area of Okaloosa County known as Ocean City and Cinco Bayou (water body). The boundaries of this neighborhood are at South Street on the north, Choctawhatchee Bay on the east, Cinco Bayou on the South, and Cinco Bayou and Eglin Parkway on the west. The Town of Cinco Bayou lies immediately south of this neighborhood at the foot of the Cinco Bayou Bridge where Eglin Parkway crosses Cinco Bayou. ATTRIBUTES AND QUALITIES: The Garniers Beach Neighborhood is almost entirely comprised of the subdivision named Garniers Beach, which was platted in 1949-50 and is one of the oldest areas of the City. The residential area is small in size, just 247 houses. This neighborhood also includes a waterfront city park, Garniers Beach Park. Commercial uses include a house converted to an insurance office at the southeast corner of South Street and Eglin Parkway; a restaurant located at the southwest corner of Eglin Parkway and South Street; and Mariner Plaza Shopping Center. The neighborhood’s location makes it a wonderful hideaway from the hustle and bustle along Eglin Parkway. The area is similar to Bay Drive/Brooks Street in Elliott's Point in that it has large trees forming a canopy along most of its streets. While most of the homes are modest in size there has been a recent trend where homes are being resold, remodeled and enlarged, especially those facing the Bay and Bayou. KENWOOD CHARACTERISTICS: Primarily Residential BOUNDARIES: The Kenwood Neighborhood is bounded on the north by the U.S. Government’s Eglin Air Force Base Reservation; on the east by Chula Vista Bayou and Garnier's Bayou; on the south by Don’s Bayou, Racetrack Road and Bob Sikes Boulevard; and on the west by Denton Boulevard, Hospital Drive and Lewis Turner Boulevard. ATTRIBUTES AND QUALITIES: The Kenwood Neighborhood is one of the most desired residential locations in the City, blending the prestige of a golf course setting with the natural waterfront tranquility of Bass Lake and adjacent bayous. The City bought the land for the golf course from the Federal Government in the 1960’s for the purpose of providing active and passive recreation opportunities and open space. The City built and maintains two quality 18 hole courses, The Pines and The Oaks. The neighborhood is largely residential and is comprised of single family homes and multi-family complexes, Choctawhatchee high school , Pryor middle school, Kenwood elementary school, the City’s Golf Club, Fire Station #2, and Choctaw Plaza. This neighborhood represents the entire area located within the City limits in the area of the Golf Course and is often referred to as the “Golf Course Area”. Over the last few decades hundreds of properties have voluntarily annexed to the City forming the Kenwood Neighborhood as it is now constituted; however, there are substantial areas still located in unincorporated Okaloosa County adjacent to this neighborhood, meaning the problems created by irregular municipal boundaries will persist and the Kenwood Neighborhood will remain a distant mile and one-half from the nearest part of the original City limits. NORTHWEST CHARACTERISTICS: Primarily Residential BOUNDARIES: The Northwest Neighborhood is located in the northwest quadrant of the City. Its boundaries are Beal Parkway NW to the north; the Beal Parkway Neighborhood to the east; Jet Drive, Silva Drive, Willard Road and Holmes Boulevard to the south; and Wright Parkway to the west. ATTRIBUTES AND QUALITIES: The Northwest Neighborhood includes a full range of land use types. Most of the land is comprised of single family residential homes in subdivisions. There are also some multiple family projects primarily located on the fringes of the neighborhood along collector streets such as Wright Parkway and Robinwood Drive, and along Alabama Avenue. Strip commercial development is located along Beal Parkway lying south of its intersection with Yacht Club Drive. Heavy businesses, including moving companies, warehouses and automotive repair and servicing are located along Industrial Street and Hollywood Boulevard in the southeastern portion of the neighborhood. Silver Sands Elementary School is located in the Northwest Neighborhood. The neighborhood is well provided with recreation facilities such as Jet Stadium, Jet Drive Park, a neighborhood park which has active recreation facilities, and Memorial Drive Park which provides passive recreation opportunities. Three other parks provide 12.6 acres of additional open space, although they have not been developed. The Northwest Neighborhood also includes the City-owned Beal Memorial Cemetery and the U.S. Postal Service Office. The diversity of land use types has created some land use conflicts between single family residential areas and more intense commercial/industrial zoning and land use. The Northwest Neighborhood does contain some of the more desirable inland areas to reside in, such as Bayou Woods and Vesta Heights Subdivisions. It also contains some of the City of Fort Walton Beach, FL 209 Statistical Information areas which require attention by the City to see that properties are properly maintained. OAKLAND CHARACTERISTICS: Residential BOUNDARIES: The Oakland Neighborhood is bounded by Northwest Neighborhood to the east, Hollywood Boulevard and the City of Mary Esther to the south, the City of Mary Esther and Mary Esther Cutoff to the west, and Mary Esther Cutoff to the north. ATTRIBUTES AND QUALITIES: The Oakland Neighborhood’s predominant land use is detached single family residential homes in platted subdivisions. This neighborhood also has a number of multiple family projects, primarily zero-lot line and townhomes. Strip commercial development is located along Mary Esther Cutoff and that portion of Beal Parkway lying south of its intersection with Yacht Club Drive. Businesses, such as warehouses and automotive repair and servicing are located along Hollywood Boulevard in the eastern portion of the neighborhood. There is a small convenience commercial area along Wright Parkway north of Hollywood. Bruner Middle School is the only school located in this neighborhood. The neighborhood is well provided with recreation facilities such as Fred Hedrick Community Center, the Municipal Tennis Center and Oakland Heights School Athletic Fields. Cecelia Park is a mini-park that provides passive recreation opportunities. The Oakland Neighborhood also includes the City’s Public Works Maintenance Yard located on Hollywood Boulevard between Jet Drive and Memorial Parkway and Liza Jackson Charter School. SEABREEZE CHARACTERISTICS: Mixed Zoning, Waterfront BOUNDARIES: The Seabreeze Neighborhood extends from Hollywood Boulevard on the north, Bass Avenue and Robinwood Drive to the east, Santa Rosa Sound on the south, and the City of Mary Esther on the west. ATTRIBUTES AND QUALITIES: The Seabreeze Neighborhood is one of the most diverse neighborhoods relative to land use, including single family residential in the Santa Rosa Park, Seabreeze and Santasia Park Subdivisions, multiple family residential in the Fountainhead and Jackson Trail Apartment Complexes, professional offices in complexes like Paradise Village, highway commercial uses like the restaurants, hotel/motels and new car dealerships, light industrial uses like the United Parcel Service and Keego Brick; and utilities like Gulf Power Company. There is an abundance of public and quasi-public land uses such as schools (Edwins Elementary and Fort Walton Beach High) and churches (St. Mary’s Catholic, First Church of Christian Science, Holy Trinity Lutheran Church, Nazarene Church, and the Seventh Day Adventists). St. Mary’s also has a parochial school for First through Eighth grades. Public parks include Liza Jackson Park and the Memorial Park/Senior Citizens Center. SOUTH BAYOU CHARACTERISTICS: Residential, Waterfront BOUNDARIES: The South Bayou Neighborhood's southern boundary is the major arterial road Beal Parkway NW. The eastern boundary is where the City limits abut those of the Town of Cinco Bayou. To the west lies unincorporated Okaloosa County near where Mary Esther Cutoff (SR 393) intersects Beal Parkway. ATTRIBUTES AND QUALITIES: The South Bayou Neighborhood is one of the most prestigious in the City. Many fine homes are located along the waterfront on large lots at the end of the numerous cul-de-sacs. Most of the streets begin at Beal Parkway and wind toward the waterfront. This area also has a nice tree canopy along many of the streets. There are several passive parks located throughout the neighborhood, Briarwood Park, Mimosa Park and Ewing Park. The neighborhood is almost entirely composed of single family detached residential subdivisions. The lone exception is a small commercial area located at Howell Drive/Beal Parkway comprising an office for a cellular phone company and a medical office. W.E. COMBS CHARACTERISTICS: Primarily Commercial BOUNDARIES: The Combs-New Heights Neighborhood is comprised largely of the City’s Commerce and Technology Park. It is bounded on the north by unincorporated Okaloosa County, on the east by the Sylvania Heights area of Okaloosa County and Mary Esther Cut-Off, on the south by the City of Mary Esther and to the west by Hurlburt Field, which is part of the Eglin Air Force Base Complex. ATTRIBUTES AND QUALITIES: The Combs-New Heights Neighborhood includes Combs-New Heights elementary school, which gives the neighborhood its name, and dates to the 1950’s and 1960’s when most of the residential areas were platted. These subdivisions were annexed to the City by special election for large areas and by individual voluntary requests during the early 1960’s. The residential area is a quiet area which lies between Gap Creek and Lovejoy Road and until the early 1990’s had no sanitary sewer or paved roads. The residential area’s proximity to the industrial and heavy business area to the south and west as well as the very rundown unincorporated area, Sylvania Heights, located to the east, provides a myriad of incompatible land uses. Hurlburt Arms, a multifamily subdivision/apartment complex, is an enclave that lies between Mary Esther on the south, east and west, and the City’s Industrial Park on its north, near Anchors Street. A large portion of this neighborhood is industrial, warehousing and wholesaling enterprises, which were developed on land owned and strictly controlled by the City from the1960’s until 1994. Most of the industrially zoned lands are developed although there are still several tracts that have never been sold. City of Fort Walton Beach, FL 210 Statistical Information LOCATION Jacksonville Fort Walton Beach Tallahassee Orlando Tampa Miami WEATHER Summer Temp. 83°F Winter Temp. 61°F Annual Rainfall 62” LOCAL AREA ECONOMY Top 10 Employers *Includes military, civilian, and contractor personnel **Includes military and civilian personnel ***Includes County Commission, Clerk of Court, Property Appraiser, Sheriff, Supervisor of Elections, and Tax Collector Non-Agricultural Employment by Industry Leisure & Hospitality, 11.8% Other Services, 7.3% Government, 2.1% Education & Health Services, 10.7% Mining, Logging, & Construction, 0.3% Construction, 12.3% Manufacturing, 2.3% Professional & Business Services, 21.1% Trade, Transportation, & Utilities, 17.9% Financial Activities, 11.9% Information, 1.1% City of Fort Walton Beach, FL 211  Statistical Information DEMOGRAPHICS FWB Population by Race FWB Age Distribution 100% Two or More Races 6000 90% Native Hawaiian or Pacific Islander 5000 American Indian or Alaka 80% Native Asian 70% 4000 Hispanic or Latino 60% People Black 3000 50% White 40% 2000 30% 1000 20% 10% 0 Under 5 5-19 20-24 25-35 35-54 55-64 65+ 0% FWB Population Housing Units 24000 22000 20000 18000 Renter Occupied, 16000 4054, 35% 14000 People 12000 Owner Occupied, 5326, 46% 10000 8000 6000 Vacant, 2219, 19% 4000 2000 0 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Median Income by Florida County (in thousands) $75 $60 $45 $30 $15 $0 St.Lucie Miami-Dade Osceola Suwannee Dixie St.Johns Franklin DeSoto Highlands Levy Putnam Hamilton Glades Jackson Bradford Holmes Calhoun Hendry Union Citrus Jefferson Washington Gilchrist Lafayette Gadsden Madison Okeechobee Columbia Taylor Gulf Hardee Hernado Marion Polk Liberty Lee Charlotte Santa Rosa Lake Sumter Martin Flagler Volusia Alachua Baker Nassau Pinellas Broward Brevard Hillsborough Clay Leon Bay Duval Sarasota Collier Monroe Indian River Seminole Okaloosa Manatee Orange Palm Beach Walton Escambia Wakulla Pasco City of Fort Walton Beach, FL 212 Statistical Information PROPERTY TAXES Taxable Assessed Value Comparison (in millions) $6,000 $5,000 $4,000 $3,000 $2,000 $1,000 $0 Cinco Bayou Crestview Destin Fort Walton Laurel Hill Mary Esther Niceville Shalimar Valparaiso Beach 2016 2017 2018 2019 2020 Property Tax Burden Comparison for Okaloosa County’s Residents Fort Walton Beach is the only full-service city, providing police, fire, water & sewer, garbage, and stormwater services along with recreational programs, senior center, library, museums, and two 18-hole golf courses. Top 10 Fort Walton Beach Taxpayers – 2020 City of Fort Walton Beach, FL 213 Statistical Information Water & Wastewater Rates Effective October 1, 2021 Residential Commercial Monthly Water Rates(1,2) Inside Outside(3) Inside Outside(3) Lifeline Rate(4) $11.78 $14.73 $11.78 $14.73 Res. 2020-20 10/27/20 Monthly Base Charge, Meter Size: 3/4" $11.78 $14.73 $11.78 $14.73 Res. 2020-20 10/27/20 1.0" $11.78 $14.73 $11.78 $14.73 Res. 2020-20 10/27/20 1.5" $16.00 $20.00 $16.00 $20.00 Res. 2020-20 10/27/20 2.0" $27.20 $34.00 $27.20 $34.00 Res. 2020-20 10/27/20 3.0" $41.45 $51.81 $41.45 $51.81 Res. 2020-20 10/27/20 4.0" $51.79 $64.74 $51.79 $64.74 Res. 2020-20 10/27/20 6.0" $82.40 $103.00 $82.40 $103.00 Res. 2020-20 10/27/20 8.0" & 10.0" $123.49 $154.36 $123.49 $154.36 Res. 2020-20 10/27/20 Multi-Residential / Multi-Commercial, Additional $8.72 $10.90 $8.72 $10.90 Res. 2020-20 10/27/20 per Unit (3) Gallonage Rate-per 1,000 gallons per unit Inside Outside Block 1 (0-2,000) Included in Monthly Base Charge Res. 2020-20 10/27/20 Block 2 (2,001 - 4,000) $3.51 $4.39 Res. 2020-20 10/27/20 Block 3 (4,001 - 8,000) $4.29 $5.36 Res. 2020-20 10/27/20 Block 4 (8,001 +) $6.44 $8.05 Res. 2020-20 10/27/20 Monthly Wastewater Rates(2) Residential Commercial Lifeline Rate(4) $26.31 $31.59 Res. 2020-20 10/27/20 + Diminishing Charge $ 0.00 $0.00 Res. 2020-20 10/27/20 Total Lifeline Rate(4) $26.31 $31.59 Res. 2020-20 10/27/20 Gallonage Rate-per 1,000 gallons per unit(4,5) Res. 2020-20 10/27/20 Block 1 (0-2,000) Included in Monthly Base Charge Res. 2020-20 10/27/20 Block 2 (2,001 +)(Residential capped at 16,000) $8.27 $9.93 Res. 2020-20 10/27/20 + Diminishing Charge $0.00 $0.00 Res. 2020-20 10/27/20 Block 2 (2,001 +) $8.27 $9.93 Res. 2020-20 10/27/20 (1) Irrigation customers subject to water rates as outlined herein; (2)Monthly Base Charge is per Unit. Residential Single Family and Commercial count as 1 unit. Multi-Family and Multi-Commercial are billed according to meter size and unit count; (3)Outside City surcharge of 25% for water; (4)Single family residence with less than 2,000 gallons per month; (5)Residential service capped at 16,000 gallons per unit. Diminishing charge is adjusted annually and is used for capital projects in the wasterwater operations. Stormwater Management Fee Effective October 1, 2020 Residential Property (includes all single family $5.00 per month Res 2014-21 10/28/14 and multi-family residential dwelling units) per residential dwelling unit Base ERU = Total impervious surface on property Commercial Property divided by the residential ERU of 3,200 S.F. or one Res 2014-21 10/28/14 (1) ERU, whichever is greater City of Fort Walton Beach, FL 214 Statistical Information Basic Garbage Rates Effective October 1, 2021 Residential: Garbage Tipping* Total One Container $15.60 $7.03 $22.63 Res. 2020-20 10/27/20 Two Containers $31.20 $13.90 $45.10 Res. 2020-20 10/27/20 Residential Dumpsters, Individual meters $15.60 $7.03 $22.63 Res. 2020-20 10/27/20 Commercial: One Container $31.53 $7.86 $39.39 Res. 2020-20 10/27/20 Two Containers $63.06 $15.77 $78.83 Res. 2020-20 10/27/20 Sharing Dumpster (Minimum charge) $31.53 $7.86 $39.39 Res. 2020-20 10/27/20 2 Cubic Yards: 2 Cubic Yards, 2 x week $66.93 $56.73 $123.66 Res. 2020-20 10/27/20 2 Cubic Yards, 3 x week $100.38 $85.00 $185.38 Res. 2020-20 10/27/20 2 Cubic Yards, 4 x week $133.90 $113.21 $247.11 Res. 2020-20 10/27/20 2 Cubic Yards, 5 x week $167.31 $141.52 $308.83 Res. 2020-20 10/27/20 2 Cubic Yards, 6 x week $200.77 $169.79 $370.56 Res. 2020-20 10/27/20 4 Cubic Yards: 4 Cubic Yards, 2 x week $94.49 $113.21 $207.70 Res. 2020-20 10/27/20 4 Cubic Yards, 3 x week $141.73 $169.79 $311.52 Res. 2020-20 10/27/20 4 Cubic Yards, 4 x week $188.97 $226.37 $415.34 Res. 2020-20 10/27/20 4 Cubic Yards, 5 x week $236.21 $282.89 $519.10 Res. 2020-20 10/27/20 4 Cubic Yards, 6 x week $283.46 $339.47 $622.93 Res. 2020-20 10/27/20 6 Cubic Yards: 6 Cubic Yards, 2 x week $124.04 $169.79 $293.83 Res. 2020-20 10/27/20 6 Cubic Yards, 3 x week $186.05 $254.68 $440.73 Res. 2020-20 10/27/20 6 Cubic Yards, 4 x week $248.01 $339.47 $587.48 Res. 2020-20 10/27/20 6 Cubic Yards, 5 x week $310.02 $424.31 $734.33 Res. 2020-20 10/27/20 6 Cubic Yards, 6 x week $372.04 $509.26 $881.30 Res. 2020-20 10/27/20 8 Cubic Yards: 8 Cubic Yards, 2 x week $149.61 $226.37 $375.98 Res. 2020-20 10/27/20 8 Cubic Yards, 3 x week $224.42 $339.47 $563.89 Res. 2020-20 10/27/20 8 Cubic Yards, 4 x week $299.22 $452.63 $751.85 Res. 2020-20 10/27/20 8 Cubic Yards, 5 x week $374.02 $565.79 $939.81 Res. 2020-20 10/27/20 8 Cubic Yards, 6 x week $448.83 $675.89 $1124.72 Res. 2020-20 10/27/20 One time fee to change size of dumpster $25.00 Res. 2020-20 10/27/20 Compactor Commercial Tipping Rate x 3 x Bulk Container(s) Res. 2020-20 10/27/20 *The Tipping Component of Fees will be adjusted based on the City's current contract with Allied Waste. Commercial Recycling Rates 4 Cubic Yards: Garbage Tipping* Total 4 Cubic Yards, 2 x week $112.70 $0.00 $112.70 Res 2012-6 03/27/12 4 Cubic Yards, 3 x week $169.00 $0.00 $169.00 Res 2012-6 03/27/12 4 Cubic Yards, 4 x week $225.35 $0.00 $225.35 Res 2012-6 03/27/12 4 Cubic Yards, 5 x week $281.70 $0.00 $281.70 Res 2012-6 03/27/12 6 Cubic Yards: 6 Cubic Yards, 2 x week $169.00 $0.00 $169.00 Res 2012-6 03/27/12 6 Cubic Yards, 3 x week $253.50 $0.00 $253.50 Res 2012-6 03/27/12 6 Cubic Yards, 4 x week $338.00 $0.00 $338.00 Res 2012-6 03/27/12 6 Cubic Yards, 5 x week $422.50 $0.00 $422.50 Res 2012-6 03/27/12 8 Cubic Yards: 8 Cubic Yards, 2 x week $225.35 $0.00 $225.35 Res 2012-6 03/27/12 8 Cubic Yards, 3 x week $338.00 $0.00 $338.00 Res 2012-6 03/27/12 8 Cubic Yards, 4 x week $450.70 $0.00 $450.70 Res 2012-6 03/27/12 8 Cubic Yards, 5 x week $563.35 $0.00 $563.35 Res 2012-6 03/27/12 Contaminated Load Fee (per dump) - 4 CY $20.00 $32.45 $52.45 Res 2013-2 01/08/13 Contaminated Load Fee (per dump) - 6 CY $20.00 $58.35 $78.35 Res 2013-2 01/08/13 Contaminated Load Fee (per dump) - 8 CY $20.00 $90.70 $110.70 Res 2013-2 01/08/13 City of Fort Walton Beach, FL 215 Statistical Information FIVE-YEAR FINANCIAL FORECASTS General Fund Pro-Forma for Utilities Fund - 401 Adopted PROJECTED 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Service Fees - Water, resid 2,513,064 2,575,891 2,640,288 2,706,295 2,773,952 2,843,301 Service Fees - Sewer, resid 4,842,317 4,963,375 5,087,459 5,214,646 5,345,012 5,478,637 Service Fees - Water, comm 1,519,113 1,557,091 1,596,018 1,635,919 1,676,817 1,718,737 Service Fees - Sewer, comm 2,316,507 2,374,420 2,433,780 2,494,625 2,556,990 2,620,915 Connection Fees 223,000 225,230 227,482 229,757 232,055 234,375 Service Charges & Penalties 205,893 207,952 210,031 212,132 214,253 216,396 Operating Revenues 11,619,894 11,903,958 12,195,059 12,493,373 12,799,079 13,112,361 Interest & Other Revenues 48,000 48,960 49,939 50,938 51,957 52,996 Non-Operating Revenues 48,000 48,960 49,939 50,938 51,957 52,996 TOTAL REVENUES 11,667,893 11,952,917 12,244,998 12,544,311 12,851,036 13,165,357 Salaries 1,803,707 1,843,389 1,883,943 1,925,390 1,967,748 2,011,039 Salaries-Part-Time - - - - - - Service/Incentive/Leave - - - - - - Social Security & Medicare 124,340 126,827 129,363 131,951 134,590 137,281 Pension Contributions 104,013 105,053 106,104 107,165 108,236 109,319 DC Plan Contributions 66,584 67,250 67,922 68,602 69,288 69,980 Medical Insurance 419,134 440,091 462,095 485,200 509,460 534,933 Workers Compensation 51,824 52,601 53,390 54,191 55,004 55,829 Personal Services 2,569,601 2,635,212 2,702,818 2,772,498 2,844,326 2,918,382 Utilities 401,117 409,139 417,322 425,669 434,182 442,866 Repair and Maintenance 444,986 453,886 462,963 472,223 481,667 491,301 Fuel 40,063 40,464 40,868 41,277 41,690 42,107 Other Operating 3,621,350 3,693,777 3,767,653 3,843,006 3,919,866 3,998,263 Operating Expenses 4,507,516 4,597,266 4,688,806 4,782,174 4,877,405 4,974,536 Vehicles & Trucks 84,000 100,000 100,000 100,000 100,000 100,000 Computer HW/SW 1,200 1,500 1,500 1,500 1,500 1,500 Other Capital Outlay 8,700 100,000 100,000 100,000 100,000 100,000 Capital Improvement Projects 2,230,000 1,030,000 30,000 30,000 30,000 30,000 Capital Expenses 2,323,900 1,231,500 231,500 231,500 231,500 231,500 Debt Service 2015 Refunding 663,494 664,076 663,944 663,402 663,452 663,063 Debt Service - SRF 943,366 943,367 943,367 943,367 943,367 943,367 Debt Service 2018 Refunding 535,500 535,500 535,500 598,500 598,500 598,500 Transfer Out-Cost Allocation 1,345,351 1,374,949 1,405,198 1,436,112 1,467,706 1,499,996 Transfer Out-GF ROI 694,377 694,377 694,377 694,377 694,377 694,377 Other Expenses 4,182,088 4,212,269 4,242,385 4,335,758 4,367,402 4,399,303 TOTAL EXPENSES 13,583,106 12,676,246 11,865,509 12,121,929 12,320,632 12,523,720 Net Cash Incr/(Decr) (1,915,213) (723,329) 379,489 422,381 530,403 641,637 City of Fort Walton Beach, FL 216 Statistical Information Pro-Forma for Sanitation Fund - 403 Adopted PROJECTED 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Service Fees - Resid 1,453,404 1,475,205 1,497,333 1,519,793 1,534,991 1,550,341 Service Fees - Comm 1,007,233 1,017,305 1,027,478 1,037,753 1,048,131 1,058,612 Service Fees - Recylcing 118,188 119,961 121,760 123,587 125,440 127,322 Service Fees - Tipping, Resid 737,735 748,801 760,033 771,434 783,005 794,750 Service Fees - Tipping, Comm 1,160,438 1,177,845 1,195,512 1,213,445 1,231,647 1,250,121 Fees & Fines 2,100 2,132 2,163 2,196 2,229 2,262 Operating Revenues 4,479,098 4,541,248 4,604,281 4,668,207 4,725,443 4,783,409 Interest & Other Revenues 3,125 3,188 3,251 3,316 3,383 3,450 Non-Operating Revenues 3,125 3,188 3,251 3,316 3,383 3,450 TOTAL REVENUES 4,482,223 4,544,436 4,607,532 4,671,524 4,728,825 4,786,859 Salaries 908,646 929,545 950,924 972,796 995,170 1,018,059 Social Security & Medicare 61,200 62,608 64,048 65,521 67,028 68,569 Pension Contributions 62,409 63,033 63,663 64,300 64,943 65,592 DC Plan Contributions 29,183 29,329 29,476 29,623 29,771 29,920 Medical Insurance 214,298 225,013 236,264 248,077 260,481 273,505 Workers Compensation 59,896 60,495 61,100 61,711 62,328 62,951 Personal Services 1,335,632 1,370,023 1,405,475 1,442,027 1,479,720 1,518,596 Utilities 4,700 4,841 4,986 5,136 5,290 5,449 Repair and Maintenance 277,480 283,030 288,690 294,464 300,353 306,360 Recycnling Transport - comm - - - - - - Recycnling Transport - resid - - - - - - Landfill Fees - comm 633,155 636,321 639,502 642,700 645,913 649,143 Landfill Fees - resid 480,988 483,393 485,810 488,239 490,680 493,134 Landfill Fees - yard waste 291,313 292,770 294,233 295,705 297,183 298,669 Fuel 107,000 110,210 113,516 116,922 120,429 124,042 Other Operating 271,369 274,083 276,824 279,592 282,388 285,212 Operating Expenses 2,066,005 2,084,647 2,103,562 2,122,757 2,142,237 2,162,008 Vehicles & Trucks 240,000 240,000 240,000 240,000 240,000 240,000 Computer HW/SW - - - - - - Other Capital Outlay - - - - - - Capital Expenses 240,000 240,000 240,000 240,000 240,000 240,000 Transfer Out-Cost Allocation 524,504 529,749 535,047 540,397 545,801 551,259 Transfer Out-Franchise Fee 262,566 263,879 265,198 266,524 267,857 269,196 Debt Service 2018 Refunding 85,000 85,425 85,852 86,281 86,713 87,146 Other Expenses 872,070 879,053 886,097 893,203 900,371 907,601 TOTAL EXPENSES 4,513,707 4,573,723 4,635,134 4,697,986 4,762,328 4,828,206 Net Cash Incr/(Decr) (31,484) (29,287) (27,602) (26,463) (33,502) (41,347) Pro-Forma for Stormwater Fund - 405 Adopted PROJECTED 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 Service Fees - Resid 581,481 624,511 670,724 708,956 744,403 781,624 Service Fees - Comm 445,932 478,931 514,372 543,691 570,876 599,419 Operating Revenues 1,027,413 1,103,442 1,185,096 1,252,647 1,315,279 1,381,043 Interest & Other Revenues 200,500 202,505 204,530 206,575 208,641 210,728 Non-Operating Revenues 200,500 202,505 204,530 206,575 208,641 210,728 TOTAL REVENUES 1,227,914 1,305,947 1,389,626 1,459,222 1,523,920 1,591,771 Salaries 247,990 253,694 259,529 265,498 271,604 277,851 Social Security & Medicare 17,965 18,378 18,801 19,233 19,676 20,128 Pension Contributions 20,803 21,011 21,221 21,433 21,648 21,864 DC Plan Contributions 8,377 8,419 8,461 8,503 8,546 8,589 Medical Insurance 60,969 64,017 67,218 70,579 74,108 77,814 Workers Compensation 21,617 21,833 22,052 22,272 22,495 22,720 Personal Services 377,721 387,353 397,282 407,519 418,076 428,965 Utilities 7,538 7,764 7,997 8,237 8,484 8,739 Repair and Maintenance 48,810 49,786 50,782 51,798 52,834 53,890 Fuel 12,875 13,261 13,659 14,069 14,491 14,926 Other Operating 228,879 231,168 233,479 235,814 238,172 240,554 Operating Expenses 298,102 301,979 305,918 309,918 313,981 318,109 Vehicles & Trucks - - - - - - Computer HW/SW - - - - - - Other Capital Outlay 900 - - - - - Capital Improvements 600,000 200,000 200,000 225,000 250,000 300,000 Capital Expenses 600,900 200,000 200,000 225,000 250,000 300,000 Debt Service - 2018 Refunding 136,000 136,000 136,000 152,000 152,000 152,000 Transfer Out-Cost Allocation 229,875 232,174 234,495 236,840 239,209 241,601 Transfer Out-Franchise Fee 83,650 84,068 84,489 84,911 85,336 85,762 Other Expenses 449,525 452,242 454,984 473,751 476,544 479,363 TOTAL EXPENSES 1,726,248 1,341,574 1,358,183 1,416,188 1,458,602 1,526,437 Net Cash Incr/(Decr) (498,335) (35,627) 31,443 43,034 65,318 65,333 City of Fort Walton Beach, FL 217  GLOSSARY OF TERMS ACCRUAL BASIS OF ACCOUNTING A basis of accounting under which the financial effects of transactions, events, and interfund activities are recognized when they occur, regardless of the timing of related cash flows. All proprietary funds use the accrual basis of accounting. AD VALOREM A Latin term meaning “according to value” commonly used when referring to property taxes. ADOPTED BUDGET An annual budget approved by City Council each September detailing the revenues and expenditures of the City for the upcoming fiscal year. ANNUAL BUDGET A budget applicable to a single fiscal year. AMENDED BUDGET A revised version of the adopted budget prepared after the close of each fiscal year to reflect actual revenues and expenditures. AMENDMENT ONE A Florida constitutional amendment approved by voters in 2008 that provides 1) an additional $25,000 homestead exemption, 2) a 10% annual cap for assessed value increases to non-homesteaded properties, 3) a $25,000 exemption for tangible personal property, and 4) portability of accrued “Save Our Homes” benefits. APPROPRIATED BUDGET An expenditure authority created by Ordinance, which is signed into law, and the related estimated revenues. The appropriated budget includes all reserves, transfers, allocations, supplemental appropriations, and other legally authorized legislative and executive changes. APPROPRIATION A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. APPROPRIATION FROM FUND BALANCE A non-revenue funding source used to bridge the gap between anticipated revenues and expenditures in the adopted budget of governmental, special revenue, and similar funds. APPROPRIATION FROM NET ASSETS A non-revenue funding source used to bridge the gap between anticipated revenues and expenditures in the adopted budget of enterprise funds. ASSESSED VALUE A dollar value of property (land and/or structures) assigned by a public tax assessor for the purposes of taxation. BALANCED BUDGET The total of all available financial resources (either on hand at the beginning of the fiscal year or generated during the fiscal year) equals or exceeds the total of all financial requirements (either planned spending during the year or funds required to be on hand at the end of the fiscal year). The requirement for a balanced budget is established at the fund level and must be met for each individual fund budgeted. This differs from a “structurally balanced budget”, which requires recurring revenues to equal or exceed recurring 218  expenditures. BEAL MEMORIAL CEMETERY PERPETUAL CARE FUND Accounts for funds accumulated to meet the requirements of maintaining the City owned cemetery. BETTERMENT An addition to, or change in, a fixed asset other than maintenance, to prolong its life or increase its efficiency. The cost of the addition or change is added to the book value of the asset. BOND A method of issuing debt for the purpose of raising capital, with a term of more than one year and usually with a fixed interest rate. BUDGET A plan of financial operation embodying an estimate of proposed expenditures for a given period of time and the proposed means of financing them. BUDGET AMENDMENT An increase or decrease in the total adopted budget amount. This must be accomplished by an Ordinance approved by the City Council. BUDGET BASIS All funds are budgeted on a cash basis. However, financial statements reflect modified accrual for governmental funds full accrual for proprietary funds. During the year, the City’s accounting system is maintained on the same basis as the adopted budget, which enables department budgets to be easily monitored through the accounting system. The major difference between the budget and GAAP for governmental funds is that certain expenditures (e.g. compensated absences and depreciation) are not recognized for budgetary purposes, but are recorded in the accounting system at year-end. For enterprise funds, the difference between this budget and GAAP is that debt principal payments and capital outlay (i.e. fixed assets) are budgeted as expenditures for budgetary purposes, but depreciation and compensated absences are shown on the financial statements. Staff believes this provides a better day-to-day financial plan. However, all activity is recorded in the accounting system at year-end in accordance with GAAP. BUDGET RESIDUALS Excess budget funds transferred out of an account by the Finance Department once the budgeted expense has been incurred (e.g. capital purchase, maintenance contract). Reallocation of these funds requires City Manager approval. BUDGET TRANSFER A reallocation of funds among line items, within the same fund, with the approval of the City Manager or designee. CAPITAL EXPENDITURE An expenditure affecting the government’s general fixed assets. Capital expenditures are classified as either a capital outlay or capital improvement program. CAPITAL IMPROVEMENT PROGRAM (CIP) A five-year planning and budgeting tool that identifies the acquisition, construction, replacement, or renovation of facilities and infrastructure with a value greater than $25,000 and a useful life of ten years or more. CIP’s may be recurring (e.g. street resurfacing) or 219  non-recurring (e.g. construction of a new park). CAPITAL OUTLAY Generally, a capital outlay item may be defined as an item valued between $1,000 and $25,000 with a life expectancy of less than 10 years. Capital outlay includes furniture, equipment, and vehicles needed to support the operation of the City’s programs, minor construction projects, landscaping projects, and facility repairs. However, for purposes of budgeting, staff has combined small projects into a CIP when collectively they relate to an overall improvement program or project for a facility or system. For example, the repair of bleachers, batting cages, and lighting at the Softball Complex may be part of a CIP for the renovation of the facility, even though individually the specific items do not meet the CIP threshold. CAPITAL PROJECT There are two types of capital expenditures: infrastructure projects and operating programs. Capital projects are addressed in the CIP and generally include major fixed assets or infrastructure with long-term value, such as buildings, roads, and parks. Capital project costs include all expenditures related to planning, design, equipment, and construction and may involve some form of debt financing. CAPITAL PROJECTS FUND Accounts for the planned capital improvements to municipal facilities and infrastructure construction. CASH BASIS A basis of accounting under which revenues are recognized when cash is received and expenses are recognized when cash is paid. CODE ENFORCEMENT BOARD (CEB) Enforces the provisions of the City code and ordinances (i.e. building maintenance, grass height, signage). The board has the authority to impose administrative fines and other non- criminal penalties. The seven members of the board must be residents of the City of Fort Walton Beach and are appointed to three-year terms. The members are limited to two successive terms. The board meets the second Wednesday of each month at 4 PM in the Council Chambers at City Hall. COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND Accounts for funding from the Federal government to provide services to the citizens with a financial need. These services include providing funding to area non-profit social service organizations, rehabilitating single-family homes, and clearing dilapidated structures. COMMUNITY REDEVELOPMENT AGENCY (CRA) A public organization that works to improve a specific area (called a Community Redevelopment District) in a community through redevelopment and economic investment. The targeted area must meet the state definition of "slum and blight," which includes 14 conditions such as deteriorating buildings, lack of parking and sidewalks, inadequate roadways, faulty lot layout, flooding problems, and outdated building patterns. COMMUNITY REDEVELOPMENT AGENCY (CRA) BOARD Oversees redevelopment projects and recommends infrastructure improvements within the CRA district. The board endeavors to implement specific projects to encourage redevelopment within the CRA district. 220 COMMUNITY REDEVELOPMENT AGENCY (CRA) FUND A “discretely presented component unit” that accounts for the revenues and expenditures associated with the CRA. COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) An audited financial report prepared annually per Florida State Statute 218.32. COMPREHENSIVE LAND DEVELOPMENT PLAN A comprehensive plan which “guides public capital investments, other public fiscal policies, operating policies of the Fort Walton Beach government, and the future use of land in the City” per the Local Government Comprehensive Planning and Land Development Regulation Act (Chapter 163, Florida Statutes). The City’s comprehensive plan may be amended up to twice a year and must be evaluated and updated every five years. The plan must address the following elements: Future Land Use; Traffic Circulation; Sanitary Sewer, Solid Waste, Drainage, Potable Water, and Natural Groundwater; Parks, Recreation, and Open Space; Aquifer Recharge; Capital Improvements; Coastal Management; Conservation; Intergovernmental Coordination; and Housing Element. CONNECTION FEE A fee charged to join or to extend an existing utility system. CONTINGENCIES Funds that do not have an identified purpose and are budgeted for unanticipated or emergency purchases or repairs. The State of Florida allows up to a maximum of 10% of anticipated revenues to be allocated toward contingencies. DEBT CAPACITY The amount of debt that can be repaid in a timely manner without forfeiting financial viability. Includes the determination of the appropriate limit to the amount of long-term debt that can remain outstanding at any point of time, as well as the total amount of debt that can be incurred. DEBT RATIO A financial ratio that indicates the percentage of assets that are financed via debt; the ratio of total debt (current and long-term) and total assets (current, fixed, and other). DEBT SERVICE FUND Accounts for the principle and interest payments of General Fund debt. DEPARTMENT A distinct operating unit within the City, normally contained within one fund, that may or may not be subdivided into divisions. DEPRECIATION A portion of the cost of a fixed asset, other than waste, charged as an expense during a particular period. DISCRETELY PRESENTED COMPONENT UNIT In accordance with GASB 14, the City (primary government) is financially accountable if it appoints a voting majority of the component’s governing board and (1) it is able to impose its will on the organization or (2) there is a potential for the organization to provide specific financial benefit to or impose specific financial burden on the City. In addition, component units can be other organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's 221  financial statements to be misleading or incomplete. DIVISION A specialized component of a department. ENTERPRISE FUND Accounts for business-type activities of a government that are financed in whole or part by user fees, such as utilities, mass transit, and airports. EQUITY IN POOLED CASH Each fund’s proportionate share of the City’s investment and checking accounts is called equity in pooled cash. The City commingles each fund’s resources for practical and investment purposes, which is permissible by generally accepted accounting principles. EXPENDITURE A decrease in net financial resources. Expenditures include current operating expenses requiring the present or future use of net current assets, debt service, capital outlays, inter- governmental grants, entitlements, or shared revenues. EXPENSE A use of assets or incurrence of liabilities (or a combination of both) from delivering or producing goods, rendering services, or carrying out other activities that constitute the entity’s ongoing major or central operations. FIDUCIARY FUND Type of fund used to account for assets not available to support the government’s programs that are held in a trustee or agent capacity. Includes private-purpose trust, pension and other employee benefit trust, investment trust, and agency fund types. FISCAL YEAR The City’s budget year, which runs from October 1 to September 30. FORFEITURE An automatic loss of cash or other property as a penalty for not complying with legal provisions and as compensation for the resulting damages or losses. This term should not be confused with confiscation. The latter term designates the actual taking over of the forfeited property by the government. Even after property has been forfeited, it is not considered confiscated until the government claims it. FRANCHISE FEE A fee levied in proportion to gross receipts on business activities of all or designated types of businesses. FULL-TIME EQUIVALENT (FTE) One position funded for a full year. Either one full-time position funded at 40 hours/week for 52 weeks/year or multiple part-time positions whose funding equates to 40 hours/week for 52 weeks/year. FUND A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. FUND BALANCE 222  The difference between current financial assets and liabilities accounted for in a governmental fund; the net available financial resources externally or internally constrained as to use. Might be better described as a measure of liquidity rather than net worth. It attempts to measure how much would be left over at the end of the current fiscal year for the subsequent fiscal year’s budget were the government to budget in accordance with generally accepted accounting principles (GAAP). GASB 34 An accounting standard issued by the Governmental Accounting Standards Board applicable to all state and local governments. Compliance with GASB 34 is necessary in the preparation of financial statements in accordance with Generally Accepted Accounting Principles. GENERAL FUND Accounts for primarily unrestricted resources and those resources not requiring reporting elsewhere. This fund exists from inception of the government throughout the government’s existence. GENERAL OBLIGATION BOND A bond for which payment is pledged based on the full faith and credit of the issuing government. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) A uniform accounting and financial reporting system used by the City to accurately track all government expenditures, revenues, assets, and liabilities. GOVERNMENT FINANCE OFFICERS ASSOCIATION (GFOA) A professional association of state and local finance officers that has served the public finance profession since 1906. GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) An organization that establishes and improves the standards of state and local governmental accounting and financial reporting to produce meaningful information for users of financial reports. GOVERNMENTAL FUND Type of fund through which most governmental functions typically are financed and accounts for taxes, grants, and similar resources. Includes general, special revenue, capital projects, debt service, and permanent fund types. May be referred to as "source and use" funds. IMPACT FEE Imposed on new construction in order to support specific new demands on a given service (i.e. streets, water lines, sewer lines, parks, police, fire). IMPROVEMENT OTHER THAN BUILDING An attachment or annexation to land that is intended to remain attached or annexed, such as sidewalks, trees, drives, tunnels, drains, and sewers. Sidewalks, curbing, sewers and highways are sometimes referred to as betterments, but the term “improvements” is preferred. INVESTMENT Most commonly, securities and real estate held for the production of revenues in the form of interest, dividends, rentals, or lease payments. The term does not include fixed assets used in government operations. 223 LAW ENFORCEMENT TRUST and TRAINING FUNDS (LETFs) The Law Enforcement Trust Fund accounts for funds received from the sale of confiscated property that are used for drug enforcement. The Law Enforcement Training Fund accounts for funds received from court fines that are used for additional Police Department training. LEGAL DEBT LIMIT The State of Florida does not place a legal limit of debt on the municipalities. For general obligation debts greater than one year, the City must conduct a voter referendum process. Special revenue debt is pledged by a specific revenue source and limited by available revenue; therefore it is not subject to voter referendum. LEGISLATIVE COMMITTEE ON INTERGOVERNMENTAL RELATIONS Branch of the Department of Revenue that computes and published estimates for the following state-shared revenue sources: communication services tax, half-cent sales tax, local option fuel tax, and municipal revenue sharing. MACHINERY AND EQUIPMENT Property that does not lose its identity when removed from its location and is not changed materially or consumed immediately (i.e. within one year) by use. MAJOR FUND Any fund constituting 10% or more of the appropriated budget, and typically presented separately on summary charts. METROPOLITAN STATISTICAL AREA (MSA) A core area containing a substantial population nucleus, together with adjacent communities having a high degree of social and economic integration with that core. The Fort Walton Beach MSA includes all of Okaloosa County. MILLAGE RATE A tax rate on property expressed in mills per dollar value of property. One mill equals $1 per $1,000 of assessed taxable property value. MODIFIED ACCRUAL BASIS OF ACCOUNTING A basis of accounting under which revenues are recognized in the accounting period in which they become both available and measurable and expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due. All governmental funds use the modified accrual basis of accounting. MUNICIPAL PLANNING BOARD (MPB) Acts in an advisory capacity to the City Council on rezoning and development regulations, and monitors the implementation of the City's Comprehensive Plan. The seven members serve four-year terms, must be City of Fort Walton Beach residents, and are limited to two successive terms. The board meets the first Thursday of each month at 5 PM in the Council Chambers at City Hall. MUNICIPALITY A political unit, such as a city, town, or village, incorporated for local self-government. NET ASSETS The difference between assets and liabilities accounted for in an enterprise fund. Might be described as a measure of net worth. It attempts to measure how much left over at the end 224  of the current fiscal year for the subsequent fiscal year’s budget were the government to budget in accordance with generally accepted accounting principles (GAAP). NON-MAJOR FUND Any fund constituting less than 10% of the appropriated budget, and typically presented in the aggregate with like funds on summary charts. NON-OPERATING EXPENSE A fund expense not directly related to the fund’s primary activities. NON-OPERATING REVENUE A fund revenue incidental to or a by-product of the fund’s primary activities. NON-RECURRING EXPENSE A one-time expense, such as the purchase of a computer or a piece of equipment. OPERATING BUDGET A plan of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing acquisition, spending, and service delivery activities of a government are controlled. OPERATING TRANSFER An inter-fund transfer other than a residual equity transfer (i.e. a legally authorized transfer from a fund receiving revenue to the fund through which the resources are to be expended). ORDINANCE A formal legislative enactment by the governing body of a municipality. If it is not in conflict with any higher form of law, such as state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. Ordinarily, the statutes or charter will specify or imply those legislative actions that must be by ordinance and those that may be by resolution. The difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower legal status. Revenue raising measures, such as the imposition of taxes, special assessments, and service charges, universally require ordinances. PAY AS YOU GO A type of financing whereby current revenues, taxes, and/or grants rather than long term debt are used to pay for capital improvements. PAY AS YOU USE A type of financing whereby long term debt rather than current revenues is used to pay for capital improvements. PERSONAL SERVICES The combination of regular wages, overtime, incentive pay, social security, Medicare, and benefits including deferred compensation, retirement, insurance (dental, health, & life), and worker’s compensation. PLAN FOR NEIGHBORHOOD ACTION (PNA) The action plan developed by each neighborhood in response to the issues and concerns brought forward by that particular neighborhood in the Great Neighborhoods Partnership Program. The PNA’s are then placed in the future land use element of the City’s Comprehensive Plan Directions. PRO FORMA 225  A financial statement for an enterprise fund that illustrates projected cash flows and changes in net assets. Pro forma statements may be used to demonstrate the expected effect of proposed changes to revenues or expenses on the fund’s financial viability. Lenders require such statements to structure or confirm compliance with debt covenants such as debt service reserve coverage and debt to equity ratios. PROPRIETARY FUND Type of fund used to account for a government's ongoing organizations and activities which are similar to those often found in the private sector. Fund types include enterprise and internal service funds. May be referred to as "income-determining" funds. PUBLIC SAFETY The combination of Police and Fire services. RECURRING EXPENSE An expense incurred year after year, such as a maintenance contract for software or equipment. REFUND To pay back or allow credit for an amount due to an over collection or the return of an object sold. RESOLUTION A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. REVENUE An increase in the net current assets of a fund from sources other than expenditure refunds and residual equity transfers. REVENUE BOND A bond whose principal and interest are payable exclusively from earnings of an enterprise fund. ROLL-BACK RATE The millage rate that will provide the same ad Valorem tax revenue for the taxing authority as was levied during the prior year, exclusive of new construction, additions to structures, deletions, increases in the value of improvements that have undergone a substantial rehabilitation which increased the assessed value of such improvements by at least 100 percent, and property added due to geographic boundary changes. SANITATION ENTERPRISE FUND Accounts for the revenues and expenditures of the City’s solid waste and recycling operations. “SAVE OUR HOMES” A Florida constitutional amendment approved by voters in 1992 that provides a $25,000 exemption and limits the amount a homestead property can increase in value on the tax rolls each year. The law limits value increases to three percent or a figure equal to the Consumer Price Index - whichever is less. SHARED REVENUE Revenue levied by one government but shared on a predetermined basis, often in proportion to the amount collected at the local level, with another government or class of governments. 226 SPECIAL PROJECT CARRY-OVER A project carried forward to the next fiscal year due to incompletion. The project was originally budgeted in the year appropriated, so appropriation is likewise carried forward. SPECIAL REVENUE FUND Accounts for resources restricted by law or contract for specific purposes. The fund exists only for the life of the restriction. STATUTE A written law enacted by a duly organized and constituted legislative body. STORMWATER ENTERPRISE FUND Accounts for the revenues and expenditures of the City’s stormwater operations. STRUCTURALLY BALANCED BUDGET Recurring revenues equal or exceed recurring expenditures. This differs from a “balanced budget”, which allows the use of fund balance in the event expenditures exceed revenues. TAX INCREMENT FINANCING (TIF) Florida law allows the use of tax increment financing (TIF) to fund specific public improvement projects in the CRA area. The TIF is determined by the growth in the assessed value of taxable property in the CRA area from the base year to the current tax year and multiplied by the current tax rate for the City and County. TRUTH IN MILLAGE (TRIM) A uniform method for calculating and reporting ad Valorem tax rates in accordance with Chapter 200 of the Florida State Statutes. UTILITIES ENTERPRISE FUND Accounts for the revenues and expenditures of the City’s water and sewer operations. WORKING CAPITAL The difference between current assets and current liabilities reported in a proprietary fund. This measure indicates relative liquidity. 227  ACRONYMS CAFR – Comprehensive Annual Financial Report CEB – Code Enforcement Board CDBG – Community Development Block Grant CDS – Community Development Services CIP – Capital Improvement Program CRA – Community Redevelopment Agency DOR – Department of Revenue FBC – Florida Building Code FRDAP – Florida Recreation and Development Assistance Program FDEP – Florida Department of Environmental Protection FTE – Full-Time Equivalent GAAP – Generally Accepted Accounting Principles GASB – Governmental Accounting Standards Board GFOA – Government Finance Officer’s Association LCIR – Legislative Committee on Intergovernmental Relations LDC – Land Development Code LETF – Law Enforcement Trust/Training Fund MPB – Municipal Planning Board MSA – Metropolitan Statistical Area NPDES – National Pollutant Discharge Elimination System PNA – Plan for Neighborhood Action SRF – State Revolving Fund TIF – Tax Increment Financing TRIM – Truth In Millage 228 229 230 231 232 233 234 235