Fort Walton Beach — Fiscal Year 2021-22 Adopted Budget — reading text

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