Fort Walton Beach — Fiscal Year 2020-21 Adopted_Budget — reading text

& Cultural Services – This $5.35 category equals $5.3M, or 10.8%, of total $4.60 expenses and includes parks & recreation $3.85 programs and facilities, senior activities, library, museums, and golf courses. A portion of these Millions $3.10 $2.35 leisure service expenses are offset by revenues $1.60 such as facility and park rentals, youth and adult $0.85 athletic fees, recreation center memberships, and $0.10 -$0.65 Police Fire Code Enf Bldg Insp museum entrance fees. This category is relatively flat when compared to FY 2019-20. 2016-17 2017-18 2018-19 Budget Budget After opening a new recreation complex in May 2019-20 2020-21 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 $3.4M, or 6.9%, 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 $5.5 Clerk, information technology, human resources, risk management, accounting, budgeting, $4.5 purchasing, planning, fleet, and facilities. Millions $3.5 $2.5 Debt Service – This category totals $4.5M, or 9.1%, of total expenses and includes principal and $1.5 interest payments for the City’s equipment and $0.5 facilities funded via capital lease/purchase, -$0.5 General Gov't revenue notes, or other debt financing. In FY 2016-17 2017-18 2018-19 Budget Budget 2018-19, the City issued new debt to pay for a new 2019-20 2020-21 facility that consolidates eleven (11) existing facilities. Capital Outlay/Improvement – This category $4.5 comprises $5.2M, or 10.5%, of total expenses. $4.0 Capital outlay includes the purchase of $3.5 computers, vehicles, equipment, and other assets $3.0 with a value greater than $1,000 and a useful life Millions $2.5 $2.0 of more than one year. Capital improvement $1.5 includes the acquisition, construction, $1.0 replacement, or renovation of facilities and $0.5 infrastructure with a value greater than $25,000 $0.0 and a useful life of ten years or more (e.g. Capital Outlay Capital Improvement buildings, parks, streets, and water and sewer 2016-17 2017-18 2018-19 Budget 2019-20 Budget 2020-21 lines). IT funding of $75K includes various laptops and desktops replacements. Vehicle and equipment replacements in the amount of $565K includes 3 police patrol vehicles, 6 trucks, 1 frontloader. The following capital improvement projects are budgeted at a total cost of $1.8M: new cemetery plots, sidewalk construction, landing improvements, 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 $1.02M, or 2.6%, of total expenses. Transfers to the General Fund total $2.3M 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 2.6%, of total expenses and includes the $3.5 Community Development Block Grant (CDBG) $3.0 program for low-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 2016-17 2017-18 2018-19 Budget Budget 2019-20 2020-21 Capital Improvement Projects. The timing of capital projects accounts for the annual fluctuations in prior years. Transportation – This category represents $0.9 $838K, or 1.7%, of total expenses and includes $0.8 streets, right-of-way, and engineering. Roadway- $0.7 related expenses are funded in large part by local $0.6 Millions option fuel tax proceeds and reimbursements from $0.5 $0.4 the Florida Department of Transportation. $0.3 Reserves – Reserve funds are budgeted if $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 $960K, or 1.9%, of 2016-17 2017-18 2018-19 Budget 2019-20 Budget 2020-21 expenses are budgeted in the General, Florida Building Code, CRA, Utilities, Sanitation, Stormwater, and Beal Memorial Cemetery funds. The City is planning to utilize CRA fund balance to complete improvements at the Landing Park, in conjunction with grant funding. As it is unknown when the grant funding will be received, a budget amendment will be prepared if needed during the fiscal year. In addition, projects planned to be funded from the new ½ cent sales tax proceeds are included in this category. Contingencies – Contingency funds total $466K, 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 2020-21 2019-20 Budget Change Services Expenses Outlay Improv. Service Allocation Transfer Reserves Budget Budget $ % City Council 191,467 278,679 - - - - - - 470,146 430,759 39,387 9.14% City Manager 383,998 23,837 - - - - - - 407,835 410,506 (2,671) -0.65% Human Resources 269,219 87,362 - - - - - - 356,581 317,424 39,157 12.34% Information Technology 310,298 243,364 - - - - - - 553,663 469,962 83,701 17.81% Risk Management - 744,169 - - - - - - 744,169 569,764 174,405 30.61% City Clerk 173,869 62,271 - - - - - - 236,139 243,244 (7,105) -2.92% Finance 554,607 160,933 - - - - - - 715,540 696,036 19,504 2.80% Purchasing 186,706 12,208 - - - - - - 198,913 192,675 6,238 3.24% Police 5,885,702 607,998 123,000 - 144,018 - - - 6,760,718 6,218,601 542,117 8.72% Fire 5,386,251 339,581 27,000