Fort Walton Beach — Fiscal Year 2023-24 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 Devon Ravine Budget Availability The budget may be viewed and printed from the City’s website: www.fwb.org. 1  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 ……………………………………………….. 4 Core Values, Vision, Mission, Strategic Plan…………………………………………………… 5 City Manager’s Budget Message ………………………………………………………………. 7 Budget Overview Fund Structure ……………………………………………………………………………….. 13 Budget Basis & Budget Process ……………………………………………………………... 15 Financial Policies …………………………………………………………………………….. 19 Debt Schedules ………………………………………………………………………………. 27 Summary of Estimated Financial Sources & Uses …………………………………………… 29 Executive Budget Summary ……………………………………………………………………. 31 Summary Budget Information Revenue Discussion……………………………………………………………………………. 38 Expenditure Discussion………………………………………………………………………... 42 Personnel Services ……….…………………………………………………………………….. 46 Detail Information by Fund GENERAL FUND Fund Highlights ………………………………………………………………………………. 51 Revenues ……………………………………………………………………………………... 52 0100 City Council ……………………………………………………………………………. 56 0200 City Manager …………………………………………………………………………… 58 0300 Human Resources ……….……………………………………………………………... 62 0310 Risk Management ……………………………………………………………………… 64 0320 Information Technology ……………………………………………………………….. 66 0400 City Clerk ………………………………………………………………………………. 68 0500 Financial Services ……………………………………………………………………… 70 0530 Purchasing ……………………………………………………………………………… 72 0800 Police …………………………………………………………………………………… 74 0900 Fire ……………………………………………………………………………………... 78 0910 Fire Emergency Management…………………………………………………………… 82 1000 Recreation Services …………………………………………………………………….. 83 1010 Parks ……………………………………………………………………………………. 86 1040 Golf Club ……………………………………………………………………………….. 88 1060 Library ………………………………………………………………………………….. 91 1070 Museum ………………………………………………………………………………… 94 1080 Cemetery ……………………………………………………………………………….. 96 1200 Growth Management.…………………………………………………………………… 99 1205 Planning & Zoning ……………………………………………………………………... 101 1217 Code Enforcement ……………………………………………………………………… 103 1220 Fleet ……………………………………………………………………………………. 105 1230 Facilities ………………………………………………………………………………... 107 1240 Streets …………………………………………………………………………………... 110 1498 TDC Tax………………………………………………………………………………… 112 1499 ½ Cent Sales Tax………………………………………………………………………... 113 1500 Non-Departmental ……………………………………………………………………… 114 LAW ENFORCEMENT TRUST FUND ………………………………………………………… 116 LAW ENFORCEMENT TRAINING FUND …………………………………………………….. 118 FLORIDA BUILDING CODE FUND ……………………………………………………………. 120 2 2  Table of Contents continued Page # COMMUNITY DEVELOPMENT BLOCK GRANT FUND ……………………………………. 124 COMMUNITY REDEVELOPMENT AGENCY FUND Fund Highlights ………………………………………………………………………………. 127 Revenues ……………………………………………………………………………………... 129 2000 CRA ………………….…………………………………………………………………. 130 UTILITIES FUND Fund Highlights ………………………………………………………………………………. 132 Revenues ……………………………………………………………………………………... 133 0520 Customer Service ………………………………………………………………………. 134 1300 Utility Services …………………………………………………………………………. 136 1305 GIS……………………………………………………………………………………… 138 1310 Water Operations ………………………………………………………………………. 140 1340 Water Distribution ……………………………………………………………………… 142 1350 Sewer Collection & Treatment …………………………………………………………. 144 1500 Non-Departmental ……………………………………………………………………… 147 SANITATION FUND Fund Highlights ……………………………………………………………………………… . 148 Revenues ……………………………………………………………………………………… 149 1360 Solid Waste ……………………………………………………………………………... 150 1370 Recycling ……………………………………………………………………………….. 152 1500 Non-Departmental ……………………………………………………………………… 154 STORMWATER FUND Fund Highlights ……………………………………………………………………………… 155 Revenues …………………………………………………………………………………….. 157 1380 Stormwater …………………………………………………………………………….. 158 1500 Non-Departmental …………………………………………………………………….. 160 BEAL MEMORIAL CEMETERY PERPETUAL CARE FUND ……………………………….. 161 IT Replacement Program ……………………………………………………………………… 163 Fleet Replacement Program …………………………………………………………………… 179 Capital Improvements Program (CIP) CIP Process ………………………………………………………………………………….. 188 Five-Year Funding Schedule ………………………………………………………………… 192 Statistical Information History & Profile …………………………………………………………………………….. 194 Neighborhood Information ………………………………………………………………….. 196 Location, Employment ………………………………………………..…………………….. 199 Demographics ……………………………………………………………………………….. 200 Property Taxes ………………………………………………………………………………. 201 Select Fee Schedules ………………………………………………………………………… 203 Five Year Financial Forecasts……………………………………………………………….. 206 Glossary of Terms & Acronyms Glossary of Terms ……………………………………………………………………………. 209 Acronyms …………………………………………………………………………………….. 219 Resolutions………………………………………………………………………………………... 220 Carryovers: Purchase Order Encumbrance Carryovers, followed by Grant and CIP Project Carryovers… 223 3  CITY OF FORT WALTON BEACH, FL City Council Left to right (standing): Travis Smith, Nic Allegretto, Bryce Jeter, and David Schmidt Left to right (seated): Payne Walker, Gloria DeBerry, Mayor Dick Rynearson, and Larry Patrick 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 – Jeff Peters Finance – Nicole Nabors City Clerk – Kim M. Barnes, MMC Fire Services – Jeremy Morgan, Chief City Attorney – Kimberly Kopp Growth Management – Chris Frassetti Human Resources – Tarey Franxman Police Services – Robert Bage, Chief Public Works & Utility Services – Daniel Payne, PE Recreation & Cultural Services – Tiffiny Corcoran 4  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. 5  Strategic Plan Adopted in May 2023 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 6 City Manager’s Budget Message September 12, 2022 Honorable Mayor, City Council Members, and Citizens: It is my pleasure to submit the FY 2023-24 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 2023-24 proposed budget of $56,300,597 is $2.8M, or 4.78%, less than the adopted FY 2022-23 budget; the decrease is primarily due to completion of some Capital Projects, long time staffing retirements, and overall streamlining of operating expenditures. The proposed budget is predicated on the millage rate to 4.6116 mills; as a result, ad valorem revenues will increase by 9.93% citywide as compared to the final 2022 Certification of Taxable Value DR-420. ECONOMIC ENVIRONMENT The unemployment in Okaloosa County is 2.6% as compared to 2.7% a year ago. Unemployment in the State of Florida is 2.7% with the National average at 3.5%. Although this figure is positive, inflation has risen to a 40-year high of 9.2%, negatively impacting our employees and significantly increasing the cost of our day-to-day operations. For example, fuel costs have increased 30% resulting in a year-over-year increase of $192,682 in the proposed budget. State-shared revenues continue to surpass estimates and are forecast to increase 14% year-over- year. These changes show increases in demand for services and consumption of goods. The Communication Services Tax revenues projections have increased from last year by 11.51%. On a brighter note, the Okaloosa County Property Appraiser anticipates a 9.93%, or $187M, increase in taxable assessed property values for the City, as the real estate market continues its recent boom. TOP BUDGET ISSUES Current Year – FY 2023-24 Prior Year – FY 2022-23 CIP’s $3,050,000 CIP’s $5,692,500 Capital Improvements Programs were added Capital Improvements Programs were added throughout the various Funds. throughout the various Funds. Insurance Benefits Insurance Benefits Health insurance premium rates increased 5.75% for Health insurance premium rates remained flat for FY23-24. FY22-23. State-Shared Revenues $482,834 State-Shared Revenues $484,134 Continue to rise and show a 14% increase year-over- Have rebounded and show a healthy 16.33% increase year. year-over-year. City of Fort Walton Beach, FL 7 City Manager’s Budget Message Property Taxes The City’s 2023 gross taxable property value for operating purposes is $2.079 billion, an increase of $193 million, or 10.23%, from the 2022 final gross taxable property value of $1.886 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. 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 millage rate was reduced to 4.9999 in FY 2022-23 and reduced again to the rolled-back rate of 4.6116 for FY 2023-24 proposed budget; One mill equals $144.35 per $1,000 of taxable property value. Wage Adjustments In the proposed FY 2023-24 Budget, there is a 3% Cost of Living Adjustment (COLA) effective on October 1, 2023 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, 2023 and step increases on their anniversary date based on the current pay grades and step plans. Firefighters employees will receive the 3% COLA on October 1, 2023 and step increases for Fire Bargaining Union Members will be based on the current pay grades and step plans adopted with the newly negotiated Collective Bargaining Agreements. The COLA equates to an increase of $505K and the Length of Service adjustments will equate to an increase of $196K for an overall cost of $701K in the budget. A new Pay Study was approved in June 2023 and was implemented in the FY 2023-24 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 City of Fort Walton Beach, FL 8 City Manager’s Budget Message 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 Chapters 175 & 185 of the Florida Statutes. 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 $319K, which is a decrease of $11K 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 $1.7M and the contribution to the Firefighters plan is budgeted at $1.5M, which is a combined increase of $515K. Health Insurance Benefits 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. 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 insurance coverage in FY 2023-24 contains a 5.75% increase in premiums. 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. 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. 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 City of Fort Walton Beach, FL 9 City Manager’s Budget Message 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 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 2023-24 Budget implements Year Four (4) of the five-year rate study, which was adopted by City Council on August 11, 2020. The Fire Services Assessment, which was implemented in January 2020, has been removed starting October 1, 2023. The State of Florida’s revenue projections for FY 2023-24 are significantly higher than FY 2022- 23 and are a result of the early reopening of the State and continued 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 – $3.4M from unassigned Fund Balance. b. Utilities Fund – $1.5M from unassigned Fund Balance to complete the Water Meter Replacement CIP. c. Stormwater Fund - $68K from unassigned Fund Balance. 3. Grants – The City was awarded various State & Federal grants for FY 2022-23 as follows: a. Martisa Road Stormwater Improvements - $287.5K State grant through FDEP (100% City Match Required) b. Local Transportation Project FWB Coral Creek Nature Trail - $300,000 State grant through FDOT (50% City Match Required, will be adopted via resolution when the contract arrives) c. Driving Under the Influence Enforcement - $25,000 State grant through FDOT d. Breaching Equipment & Ballistics Shields - $5,024 State grant through FDLE e. Diver Down - $15,000 State grant through FDLE f. Port Security Grant Boat Cover - $57,921 Federal grant through FEMA (25% City Match) 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 increased 5.75%. b. Employee defined benefit pension – as previously discussed, for a total impact of $3.5M. 3. Computer replacements are budgeted at a total cost of $162K; reference the Table of Contents for detail location of the FY 2023-24 IT replacement schedule, which details each replacement. City of Fort Walton Beach, FL 10 City Manager’s Budget Message 4. The following Capital Improvement Programs (CIPs) are budgeted at a total cost of $2.95M. Please reference the Table of Contents for location of more detailed information for CIPs. a. General Fund – street resurfacing, sidewalk improvements, Liza Jackson Park design, Jet/Holmes pre-fab restroom, Ferry Park pickleball courts, and Intersection/Pedestrian Improvements. b. Utilities Fund – Water Line Replacement, Sewer Grouting and Lining, Potable Well No. 3 Rehab, Lift Station No. 2 Rehab, and Stormwater Improvements Martisa. 5. 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 Nicole Nabors, 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, Jeff Peters City Manager City of Fort Walton Beach, FL 11 City Manager’s Budget Message City of Fort Walton Beach, FL 12 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 13 There are basically three (3) 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, 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 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 14  Accounting Law Law Department/ General Enf. Enf. FBC CDBG CRA Utilities Sanitation Stormwater Division Trust Train City Council ¥ City Manager/PIO ¥ General Information Tech ¥ Gov’t Human Resources ¥ $9.0M Risk Management ¥ City Clerk ¥ Finance ¥ Public Safety Police ¥ ¥ ¥ ¥ $16.0M Fire ¥ Recreation ¥ Recreation Parks/ROW ¥ Services Golf Club ¥ $7.3M Library ¥ Museum ¥ Operations Cemetery ¥ Growth Growth Mgmt ¥ ¥ ¥ Management Planning/Zoning ¥ Bldg Insp/Permits ¥ $4.5M Code Enforcement ¥ Fleet ¥ Facilities ¥ Streets ¥ Public Customer Services ¥ Works & Utility Services ¥ Utility Services Water Operations ¥ Water Distribution ¥ $19.7M 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 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 City of Fort Walton Beach, FL 15 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 1990 and control development and Capital Improvements Plan) and updated redevelopment, as required must be concurrent with the annually. per Florida Statute Chapter Comprehensive Plan. 163. Vision Plan Long Range Plan - Defines the broad, idealistic Outlines the general allocation developed in 1994 values that citizens cherish of resources to achieve the updated annually. and desire for their desired service levels and 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 16 Roles & Responsibilities The budget process begins in February, which includes Finance staff preparing the new fiscal year’s documentation. 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 a forecast model considering relevant benchmark indices such as the municipal cost index, consumer price index, and producer price index. FISCAL YEAR FINANCIAL FORECASTING BEGINS STARTS A Budget Policy Meeting is held with City Council in May to Oct 1 Feb determine Council’s priorities and overall strategic plan. The BUDGET BUDGET MEETING City Charter charges the City Manager with the duty of ADOPTION Sep Mar presenting a balanced budget to the City Council. The budget is considered balanced if the total of all available financial PUBLIC BUDGET DEPARTMENT MEETINGS resources (either on hand at the beginning of the year or WORKSHOPS Aug BUDGET Apr /May COMMITTEE generated during the year) equals or exceeds the total of all REVIEW Jun/Jul financial requirements. In August, the City Manager’s proposed budget is presented to City Council for review and discussion. During September, two public hearings to formally adopt the millage (property tax) rate and budget are held per State Statute. The adopted budget is published no later than October 1. All meeting are 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. 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 Human Resources 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. 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 of Fort Walton Beach, FL 17 City Council Budget Review BUDGET SCHEDULE The Mayor and City Council are February 2023 Finance Prepares New Fiscal Year’s Documents responsible for reviewing the proposed April 2023 Strategic Planning Session with City Council budget to ensure it meets the goals and April & May 2023 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 give an overview May 2023 Departmental Budget Reviews Capital/CIP Ranking Meeting of the proposed budget. The City Manager reviews major issues and June 2023 City Council Budget Policy Meeting Discussion Budget Issues Department Directors are present for any Set Proposed Millage Rate for TRIM Notice discussion. The meeting is open to the public and the public is encouraged to August 7, 2023 City Council Budget Workshop attend and participate. September 12, 2023 City Council Meeting – Adopt Tentative Millage Rate and Budget by Resolution After the budget policy meeting, a budget September 26, 2023 City Council Meeting – Adopt Final Millage workshop is held with City Council in Rate and Budget by Resolution 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 18 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 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 2023-24, Year four (4) 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/Fire) on October 1, 2023 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 based on historical patterns. City of Fort Walton Beach, FL 19 In each forecast, if needed, action has been taken using 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 20 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 21 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 $1.5M 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 $8.6M 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 $8.84M available in this fund balance. $28 General Fund Reserves $25 $22 $20 $17 Millions $14 $11 $8 $6 $3 $0 Actual 2017-18 Actual 2018-19 Actual 2019-20 Actual 2020-21 Actual 2021-22 Nonspendable Restricted Committed Assigned Unassigned City of Fort Walton Beach, FL 22  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. 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 2020 FY 2021 FY 2022 Utilities Fund 587 510 511 Sanitation Fund 235 245 259 Stormwater Fund 721 481 558 Net Assets (proprietary funds) City of Fort Walton Beach, FL 23 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 2020 FY 2021 FY 2022 FY 2023 FY 2024 Utilities Fund 119.3% 129.0% 135.3% 114.6% 93.6% Sanitation Fund 138.8% 144.9% 158.3% 71.1% 59.7% Stormwater Fund 23.2% 28.9% 28.4% 121.0% 118.8% 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 24  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 25  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 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 General Fund 101.5% 92.4% 71.7% 56.8% 29.0% 43.7% Utilities Fund 47.2% 44.4% 42.5% 40.2% 57.5% 53.9% Sanitation Fund 0.0% 0.0% 0.0% 0.0% 22.3% 21.5% Stormwater Fund 0.0% 0.0% 0.0% 0.0% 36.9% 35.5% Debt Rating – The City maintains an AA rating with both Standard and Poor’s and Fitch. Principal Interest Total FY 2023-24 Budget Debt Impact 2,973,307 961,793 3,935,099 City of Fort Walton Beach, FL 26  Debt Principal and Interest Payments by Fund General Fund Enterprise Funds Total Fiscal Yr Principal Interest Principal Interest Principal Interest 2023-24 1,329,490.56 241,798.45 1,643,815.99 719,994.37 2,973,306.55 961,792.82 2024-25 1,073,527.89 214,371.51 1,776,051.51 676,217.25 2,849,579.40 890,588.76 2025-26 1,092,055.07 189,263.54 1,824,535.79 627,782.57 2,916,590.86 817,046.11 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 9,432,756.39 1,191,991.07 25,133,276.40 5,369,398.86 34,566,032.79 6,561,389.93 DEBT SCHEDULES Facility & Infrastructure Debt Service by Fiscal Year Fund 001, 401, 403 & Fund 401 Fund 401 Fund 001 Fund 001 Fund 001 405 2015 2013 2013 2013A 2023 GRAND TOTAL SRF Loan Revenue Note Revenue Note Revenue Note Revenue Note Revenue Note Preston Hood Pump Station & Force Utility System Recreation Complex Fiscal Yr Main Improvements Municipal Facilities Municipal Facilities & Equipment Athletic Complex Expansion 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 $ 10,848,717.88 $ 6,635,036.80 $ 14,628,000.66 $ 2,459,346.90 $ 5,310,799.58 $ - $ 39,881,901.82 City of Fort Walton Beach, FL 27  Equipment Debt Service by Fiscal Year Fund 001 Fund 001 Fund 001 Fund 001 2022 2014 2015 2022 Fiscal Year Revenue Note Interfund Loan Capital Lease Revenue Note GRAND TOTAL Golf Irrigation Fire Ladder Truck Fire Pumper Fitness Equipment Equipment 2023-24 227,643.09 55,665.90 17,160.96 312,156.72 612,626.67 2024-25 - - 8,580.48 312,156.72 320,737.20 2025-26 - - - 312,157.03 312,157.03 Total $ 227,643.09 $ 55,665.90 $ 25,741.44 $ 936,470.47 $ 1,245,520.90 City of Fort Walton Beach, FL 28  CITY OF FORT WALTON BEACH, FL Summary of Estimated Financial Sources & Uses - All Funds Major Funds 1 GENERAL FUND UTILITIES FUND SANITATION FUND 2021-22 2022-23 2023-24 2021-22 2022-23 2023-24 2021-22 2022-23 2023-24 Budget Budget Budget Budget Budget Budget Budget Budget Budget Financial Sources Ad Valorem Taxes 6,870,632 7,438,755 7,557,019 - - - - - - Other Taxes 7,502,598 8,008,290 8,762,555 - - - - - - Licenses and Permits 3,219,306 3,256,178 2,502,044 - - - 13,000 26,000 32,000 Intergovernmental Revenue 3,474,999 4,628,740 4,917,176 - 900,000 - - - - Charges for Services 3,145,442 3,338,327 3,764,816 11,619,894 11,709,115 12,021,296 4,466,098 4,577,644 5,069,660 Fines and Forfeitures 68,027 64,463 95,000 - - - - - - Interest & Other Revenues 727,501 693,290 595,409 48,000 36,050 36,357 3,125 2,425 2,400 Other Financing Sources 387,528 2,361,931 - - - - - - - 25,396,033 29,789,974 28,194,019 11,667,894 12,645,165 12,057,653 4,482,223 4,606,069 5,104,060 Appropriation from Reserves 1,298,209 - 3,409,993 1,915,519 2,346,012 1,507,196 31,473 140,882 - $ 26,694,242 $ 29,789,974 $ 31,604,012 $ 13,583,413 $ 14,991,176 $ 13,564,849 $ 4,513,696 $ 4,746,951 $ 5,104,060 Interfund Transfers In 1,003,054 1,090,895 1,141,850 - - - - Total Financial Sources $ 27,697,297 $ 30,880,869 $ 32,745,862 $ 13,583,413 $ 14,991,176 $ 13,564,849 $ 4,513,696 $ 4,746,951 $ 5,104,060 Financial Uses General Government 3,877,353 4,950,823 6,659,803 - - - - - - Public Safety 12,984,897 14,274,099 15,320,152 - - - - - - Physical Environment 792,732 418,557 431,691 8,307,369 8,649,349 9,138,300 3,880,819 3,969,062 4,591,556 Transportation 862,200 605,524 685,661 - - - - - - Economic Environment - - - - - - - - - Culture & Recreation 4,893,518 5,518,092 5,627,155 - - - - - - Capital Outlay/Improvements 2,280,155 2,388,450 2,082,928 2,323,900 3,380,033 1,425,000 240,000 372,221 - Debt Service 1,685,497 2,361,931 1,571,289 2,142,667 2,142,943 2,157,095 85,000 85,000 85,000 Reclass of Capital for Depreciation - - - - - - - - - 27,376,352 30,517,476 32,378,679 12,773,936 14,172,325 12,720,395 4,205,819 4,426,283 4,676,556 Contingencies 285,928 324,993 330,185 115,099 115,099 120,636 45,321 45,321 51,041 Reserves - - - - - - - - 70,218 $ 27,662,280 $ 30,842,469 $ 32,708,864 $ 12,889,035 $ 14,287,424 $ 12,841,031 $ 4,251,140 $ 4,471,604 $ 4,797,815 Interfund Transfers Out 35,017 38,400 37,000 694,377 703,751 723,817 262,556 275,348 306,244 Total Financial Uses $ 27,697,297 $ 30,880,869 $ 32,745,862 $ 13,583,413 $ 14,991,176 $ 13,564,849 $ 4,513,696 $ 4,746,951 $ 5,104,060 Net Increase/(Decrease) in (121,231) - (3,409,993) (403,407) (2,346,012) (1,507,196) 167,470 140,882 - Fund Balance / Net Assets4 Fund Bal / Net Assets4 - Oct 1 27,375,609 27,254,378 27,254,378 22,063,475 21,660,068 19,314,056 3,553,534 3,721,004 3,861,886 4 Fund Bal / Net Assets - Sep 30 $ 27,254,378 $ 27,254,378 $ 23,844,385 $ 21,660,068 $ 19,314,056 $ 17,806,860 $ 3,721,004 $ 3,861,886 $ 3,861,886 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 29  Non-Major Funds OTHER GOVERNMENTAL 2 OTHER ENTERPRISE 3 Total All Funds 2021-22 2022-23 2023-24 2021-22 2022-23 2023-24 2021-22 2022-23 2023-24 % of Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget 1,417,976 1,510,607 1,555,341 - - - 8,288,608 8,949,362 9,112,360 16.2% - - - - - - 7,502,598 8,008,291 8,762,556 15.6% 503,615 624,152 756,695 - - - 3,735,921 3,906,330 3,290,739 5.8% 1,188,133 1,300,217 1,429,606 200,000 - - 4,863,132 6,828,957 6,346,782 11.3% - - - 1,027,413 1,034,769 1,034,654 20,258,847 20,659,855 21,890,426 38.9% 400 400 4,000 - - - 68,427 64,863 99,000 0.2% 3,209 1,603,209 1,100 500 500 500 782,335 2,335,474 635,766 1.1% - - - - - - 387,528 2,361,931 - 0.0% 3,113,333 5,038,585 3,746,742 1,227,914 1,035,270 1,035,155 45,887,397 53,115,063 50,137,629 156,850 9,864 - 498,335 60,784 68,910 3,900,386 2,557,542 4,986,099 8.9% $ 3,270,183 $ 5,048,449 $ 3,746,742 $ 1,726,249 $ 1,096,057 $ 1,104,068 $ 49,787,783 $ 55,672,605 $ 55,123,728 2,070,513 2,365,881 35,017 - - - 3,073,567 3,456,776 1,176,867 2.1% $ 5,340,696 $ 7,414,330 $ 3,781,759 $ 1,726,249 $ 1,096,057 $ 1,104,068 $ 52,861,350 $ 59,129,382 $ 56,300,597 - - - - - - 3,877,353 4,950,823 6,659,803 11.8% 636,775 637,325 848,333 - - - 13,621,672 14,911,424 16,168,485 28.7% 385,317 84,997 - 895,881 888,122 895,606 14,262,118 14,010,088 15,057,154 26.7% - - - - - 862,200 605,524 685,661 1.2% 1,258,453 2,844,768 1,362,984 - - - 1,258,453 2,844,768 1,362,984 2.4% - - - - - - 4,893,518 5,518,092 5,627,155 10.0% 488,100 514,000 374,889 600,900 - - 5,933,055 6,654,704 3,882,817 6.9% 1,685,496 2,281,182 - 136,000 136,000 136,000 5,734,660 7,007,056 3,949,384 7.0% - - - - - - - - - 0.0% 4,454,141 6,362,272 2,586,206 1,632,781 1,024,122 1,031,606 50,443,029 56,502,479 53,393,442 - - - 9,817 9,817 10,352 456,165 495,230 512,214 0.9% 886,556 1,052,056 1,195,554 - - - 886,556 1,052,056 1,265,772 2.2% $ 5,340,696 $ 7,414,328 $ 3,781,759 $ 1,642,599 $ 1,033,940 $ 1,041,959 $ 51,785,750 $ 58,049,765 $ 55,171,428 - - - 83,650 62,116 62,109 1,075,600 1,079,616 1,129,171 2.0% $ 5,340,696 $ 7,414,330 $ 3,781,759 $ 1,726,249 $ 1,096,057 $ 1,104,068 $ 52,861,350 $ 59,129,382 $ 56,300,597 665,275 9,864 - (240,221) (60,784) (68,910) - (1,505,486) (3,720,327) 9,349,664 10,014,939 10,024,803 4,601,663 4,361,442 4,300,658 66,943,945 67,011,831 64,755,781 $ 10,014,939 $ 10,024,803 $ 10,024,803 $ 4,361,442 $ 4,300,658 $ 4,231,748 $ 66,943,945 $ 65,506,345 $ 61,035,454 30  Executive Budget Summary Where the Money Comes From … … And Where the Money Goes Budgeted Revenues: $56,300,597 Budgeted Expenditures: $56,300,597 Ad Valorem Taxes , Capital Outlay/ Debt Service , $9,112,360 , 16.2% Other Taxes , Improvement , $3,949,384 , 7.0% Contingencies , $8,762,556 , 15.6% Culture & $3,982,817 , 7.1% $512,214 , 0.9% Reserves , Recreation , $4,986,099 , 8.9% Reserves , $5,627,154 , 10.0% $1,265,771 , 2.2% Licenses & Permits , Economic Interfund Transfers , $3,290,739 , 5.8% Environment , Interfund Transfers $1,176,866 , 2.1% $1,362,984 , 2.4% , $1,129,171 , 2.0% Interest & Other Transportation , General Revenues , $635,766 , State Revenue $685,661 , 1.2% Government , 1.1% Sharing & Other $6,559,803 , 11.7% Intergov't , Fines and Forfeitures $6,346,782 , 11.3% , $99,000 , 0.2% Physical Environment , $15,057,153 , 26.7% Stormwater Fees , $1,034,654 , 1.8% Recreation, Golf, Water & Sewer Fees Cemetery, Other Fees Public Safety , Garbage Fees , , $12,021,298 , , $3,764,817 , 6.7% $16,168,485 , 28.7% $5,069,660 , 9.0% 21.4% User Fees are the largest revenue source for the City Public Safety includes police, fire, code at 38.6% and generate $21.8M. Unlike taxes, these enforcement, and building inspections, comprising charges are directly related to the service received the largest expense to the City at $16.1M, or 28.7%. and are collected for recreation & golf activities, Physical Environment includes water, sewer, water & sewer services, garbage collection, and garbage, stormwater, and cemetery operations and stormwater. totals $15.0M, or 26.7%, of expenses. Ad Valorem (Property) Taxes are the City’s second Recreation & Cultural Services totals $5.6M, or largest revenue source at $9.1M, or 16.2%, of 10.0%, of expenses and includes parks & recreation revenues. Property taxes fund essential services such programs and facilities, senior activities, library, as police, fire, planning, & code enforcement. museums, and golf courses. Other Taxes total $8.7M and are the third largest revenue source at 15.6%. 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 2023-24 FY 2022-23 $ Variance % Variance General Fund 32,745,862 30,867,681 1,864,993 6.32% Law Enf. Trust Fund 300 12,173 (11,873) (97.54)% Law Enf. Training 4,000 500 3,500 700.00% FBC Fund 757,195 624,652 132,542 21.22% CDBG Fund 137,603 142,827 (5,224) (3.66)% CRA Fund 2,847,343 4,281,185 (1,433,841) (33.49)% Debt Service Fund 0 2,281,182 (2,281,182) (100.00)% Utilities Fund 13,564,849 14,991,177 (1,426,328) (9.51)% Sanitation Fund 5,104,060 4,746,951 357,109 7.52% Stormwater Fund 1,104,068 1,096,057 8,011 (36.51)% Beal Memorial Fund 35,317 84,997 (49,680) .73% GRAND TOTAL $56,300,597 $59,129,382 $(2,828,785) (4.78)% City of Fort Walton Beach, FL 31 Executive Budget Summary Operating Budget Capital Budget $52,417,783 $3,882,814 $18 $1,800 $16 $1,600 $14 $1,400 $12 $1,200 $10 $1,000 Millions Thousands $8 $800 $6 $600 $4 $400 $2 $200 $0 $0 General Government is comprised of the City Highlights for the upcoming year include: Council, City Manager, IT, Human Resources, City Clerk, Finance, IT Replacements –Per 5 yr replacement schedule. Purchasing, Development Services, Fleet, and Facility Repairs – Recreation: resurface gym floor, Facilities. These groups shape overall City policy replace/clean carpet City Hall, Roof repair – City and/or provide guidance and assistance to other Hall / Annex / Auditorium, Replace flourescent departments and the public. lighting to LED @ City Hall, City Hall Switch Gear Public Safety includes Police, Fire, Code replacement. Enforcement, and Building Permitting & Street Resurfacing/Restriping – Resurfacing: Inspections. These groups monitor the Hudson Drive NW from Fliva Avenue NW to safety and welfare of City Moriarty Street NW; Coral Drive SW from property owners. Robinwood Drive SW to Memorial Pkwy SW; Sotir Physical Environment includes the production and Street NW from Memorial Pkwy NW to Bayou distribution of drinking water, collection and Woods Drive NW; and Mooney Road NE pickleball treatment of wastewater, collection of parking lot. 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; Martisa Road Stormwater Replacement. 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 32 Executive Budget Summary Did You Know? . . . The City of Fort Walton Beach comprises 33.8% 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 $1,176,868 $8,762,555 $6,346,782 $99,000 Ad Valorem Taxes Licenses & Permits Charges for Services Interest & Other Fund Balance / Net Assets $9,112,360 $3,290,740 $21,890,427 $635,766 $4,986,099 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 $55.00 $102.99 City of Fort Walton Beach, FL 33 Executive Budget Summary Revenues by Category Budget 2023-24 Budget 2022-23 Budget 2021-22 Actual 2020-21 Actual 2019-20 $0 $2 $4 $6 $8 $10 $12 $14 $16 $18 $20 $22 $24 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 2023-24 Budget 2022-23 Budget 2021-22 Actual 2020-21 Actual 2019-20 $0 $2 $4 $6 $8 $10 $12 $14 $16 $18 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 34 Executive Budget Summary Cost of . . . Cost of . . . Cost to . . . One Police Officer, 24 Hrs/Day One Firefighter/EMT, 24 Hrs/Day Maintain 10 Acres of Park Starting Salary 48,246 Starting Salary 47,971 Salaries 32,341 Incentive Pay - Incentive Pay 200 Health Insurance 18,676 Overtime 1,009 Overtime 2,785 Pension 1,940 Holiday Worked 1,850 Holiday Worked 1,680 Federal Taxes 2,400 Health Insurance 18,676 Health Insurance 18,676 Workers Comp 1,256 Pension 25,530 Pension 22,403 Personnel $ 56,613 Federal Taxes 3,639 Federal Taxes 3,290 Workers Comp 1,723 Workers Comp 1,609 Utilities & Fuel 5,896 Personnel $ 100,673 Personnel $ 98,614 Vehicle/Equip Repa 799 Grounds Maintenan 3,840 Equipment & Supplies 4,193 Physicals,Immunizations 350 Other 1,146 Vehicle Fuel & Repair 6,972 Uniform Replacement 335 Operating $ 11,681 Insurance 827 Training/Other 1,000 Operating $ 11,992 Operating $ 1,685 Annual Recurring 68,294 Annual Recurring 112,665 Annual Recurring 100,299 ½ Ton Truck 41,000 52" Mower 19,500 Immunizations 250 Uniform 2,949 Field Rake 9,800 Radio,Uniform,Vest,Gun 2,437 Non-Recurring $ 2,949 Trailer 2,500 Vehicle & Equipment 55,000 Backpack Blower 450 Non-Recurring $ 57,687 Total Cost to Hire & 16" Chainsaw 300 Equip One Firefighter $ 103,248 Non-Recurring $ 73,550 Total Cost to Hire & Equip One Officer $ 161,619 3 Firefighters Required (min . ma n ning ) Total Cost $ 141,844 for 24 Hour Coverage x3 2 Officers Required The City has 206 acres of park for 24 Hour Coverage x2 Total Cost $ 309,743 Total Cost $ 323,238 The City has 44 firefighters The City has 54 sworn police officers City of Fort Walton Beach, FL 35  CITY OF FORT WALTON BEACH, FL Revenue Trends - All Funds Revenues by Fund $60 $55 $50 $45 $40 $35 Millions $30 $25 $20 $15 $10 $5 $0 Actual Actual Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 General Fund FL Bldg Code Fund CRA Fund Debt Service Fund Utilities Fund Sanitation Fund Stormwater Fund Actual Actual Budget Budget Budget $ % 2019-20 2020-21 2021-22 2022-23 2023-24 Variance Variance General Fund 28,804,434 32,962,460 27,697,297 30,880,869 32,745,862 1,864,993 6.04% Law Enf. Trust Fund** 29,284 22,613 12,173 12,173 300 (11,873) -97.54% Law Enf. Training Fund** 4,439 4,501 500 500 4,000 3,500 700.00% FL Bldg Code Fund 562,605 636,779 651,101 624,652 757,195 132,543 21.22% CDBG Fund 174,691 294,572 168,866 142,827 137,603 (5,224) -3.66% CRA Fund 2,443,175 2,773,051 2,437,243 4,267,997 2,847,344 (1,420,653) -33.29% Debt Service Fund 1,060,920 1,151,840 1,685,496 2,281,182 - (2,281,182) -100.00% Utilities Fund 11,680,187 12,133,278 13,583,413 14,991,176 13,564,849 (1,426,327) -9.51% Sanitation Fund 4,001,231 4,721,186 4,513,696 4,746,952 5,104,060 357,108 7.52% Stormwater Fund 1,205,939 1,044,823 1,726,249 1,096,057 1,104,068 8,011 0.73% Beal Memorial Fund** 340,932 717,963 385,317 84,997 35,317 (49,680) -58.45% Revenues 50,307,840 56,463,066 52,861,351 59,129,382 56,300,597 (2,828,785) -4.78% ** not included on chart Revenues by Category $60 $55 $50 $45 $40 $35 $30 Millions $25 $20 $15 $10 $5 $0 Actual Actual Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 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 % 2019-20 2020-21 2021-22 2022-23 2023-24 $ Variance Variance Ad Valorem Taxes 7,926,727 7,959,853 8,288,608 8,949,362 9,112,360 162,998 1.82% Other Taxes 5,515,139 5,745,592 7,502,599 8,008,291 8,762,556 754,265 9.42% Licenses & Permits 3,546,067 4,206,757 3,735,921 3,906,330 3,290,739 (615,591) -15.76% Intergov't Revenue 8,042,737 9,094,488 4,863,132 6,828,957 6,346,782 (482,175) -7.06% Charges for Services 19,062,904 20,350,158 20,258,847 20,659,855 21,890,426 1,230,571 5.96% Fines & Forfeitures 93,827 77,476 68,427 64,863 99,000 34,137 52.63% Interest & Other 2,225,659 2,057,147 782,335 2,335,474 635,766 (1,699,708) -72.78% Other Financing Sources 274,135 3,248,306 387,528 2,361,931 - (2,361,931) 0.00% Fund Balance/Net Assets/Transfe 3,620,644 3,723,288 6,973,953 6,014,318 6,162,966 148,648 2.47% Revenues 50,307,840 56,463,066 52,861,351 59,129,382 56,300,597 (2,828,785) -4.78% 36  CITY OF FORT WALTON BEACH, FL Expenditure Trends - All Funds Expenditures by Fund $60 $55 $50 $45 $40 $35 Millions $30 $25 $20 $15 $10 $5 $0 Actual Actual Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 General Fund* FL Bldg Code Fund CRA Fund Debt Service Fund Utilities Fund Sanitation Fund Stormwater Fund Actual Actual Budget Budget Budget $ % 2019-20 2020-21 2021-22 2022-23 2023-24 Variance Variance General Fund* 26,730,208 26,374,435 27,697,297 30,880,869 32,745,862 1,864,993 6.04% Law Enf. Trust Fund** 48,449 11,218 12,173 12,173 300 (11,873) -97.54% Law Enf. Training Fund** - - 500 500 4,000 3,500 700.00% FL Bldg Code Fund 342,187 471,611 651,101 624,652 757,195 132,543 21.22% CDBG Fund* 169,875 296,871 168,866 142,827 137,603 (5,224) -3.66% CRA Fund 1,169,103 1,345,773 2,437,243 4,267,997 2,847,344 (1,420,653) -33.29% Debt Service Fund 1,814,099 1,908,339 1,685,496 2,281,182 - (2,281,182) -100.00% Utilities Fund 11,264,818 12,871,276 13,583,413 14,991,176 13,564,849 (1,426,327) -9.51% Sanitation Fund 4,316,172 4,740,123 4,513,696 4,746,952 5,104,060 357,108 7.52% Stormwater Fund 1,013,608 1,127,855 1,726,249 1,096,057 1,104,068 8,011 0.73% Beal Memorial Fund** 9,842 15,413 385,317 84,997 35,317 (49,680) -58.45% Expenditures 46,878,361 49,162,914 52,861,351 59,129,382 56,300,597 (2,828,786) -4.78% ** not included on chart Expenditures by Category $60 $55 $50 $45 $40 $35 Millions $30 $25 $20 $15 $10 $5 $0 Actual Actual Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 General Government Public Safety Physical Environment Transportation Economic Environment Culture & Recreation Actual Actual Budget Budget Budget % 2019-20 2020-21 2021-22 2022-23 2023-24 $ Variance Variance General Government 3,620,756 3,632,924 3,877,353 6,131,789 6,659,803 528,015 8.61% Public Safety 11,255,650 12,988,274 13,621,672 14,911,424 16,168,485 1,257,061 8.43% Physical Environment 14,400,919 15,674,698 14,262,119 14,010,088 15,057,154 1,047,066 7.47% Transportation 723,669 741,097 862,200 605,524 685,661 80,137 13.23% Economic Environment 1,182,887 945,657 1,258,453 2,844,768 1,362,984 (1,481,784) -52.09% Culture & Recreation 4,929,243 4,924,696 4,893,518 5,518,092 5,627,155 109,063 1.98% Capital (net of Reclass) 6,534,944 3,454,412 5,933,055 6,654,704 3,882,817 (2,771,887) -41.65% Debt Service 3,426,794 3,274,096 5,734,660 4,645,125 3,949,384 (695,741) -14.98% Other Financing Uses 3,418,999 3,527,060 2,418,322 3,807,868 2,907,157 (900,711) -23.65% Expenditures 49,493,861 49,162,914 52,861,351 59,129,382 56,300,597 (2,828,785) -4.78% 37 Revenues FY 2023-24 Budgeted Revenues $56,300,597 Ad Valorem Taxes , Other Taxes , $9,112,360 , 16.2% $8,762,556 , 15.6% Reserves , $4,986,099 , Licenses & Permits , 8.9% $3,290,739 , 5.8% Interfund Transfers , $1,176,867 , 2.1% State Revenue Sharing Interest & Other & Other Intergov't , Revenues , $635,766 , $6,346,782 , 11.3% 1.1% Fines and Forfeitures , $99,000 , 0.2% Recreation, Golf, Stormwater Fees , Cemetery, Other Fees , $1,034,654 , 1.8% Garbage Fees , $3,764,817 , 6.7% $5,069,660 , 9.0% Water & Sewer Fees , $12,021,297 , 21.4% 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 $21.8M and are the largest source of revenue for the City at 38.9%. 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. $25 Water and sewer rates will generate approximately $12.0M in revenues. A new five- $20 year rate study was adopted by City Council on August 11, 2020 and was implemented on $15 Millions October 1, 2020 with the FY 2020-21 budget. The study determines the required rates to generate $10 sufficient revenue to sustain renewal and $5 replacement reserves and account for debt service 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. 2019-20 2020-21 2021-22 Budget 2022-23 Budget 2023-24 Solid waste and recycling fees account for $5.0M in revenues. Recreation and other fees – recreation programs, park rentals, senior activities, the library, museums, golf, and cemetery sales – generate $3.7M 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 38 Revenues Ad Valorem (Property) Taxes – Citywide, the 2023 gross taxable property value for operating purposes is $2.079 billion, an increase of $193 million, or 10.23%, from the 2022 final gross taxable property value of $1.886 billion. Ad valorem taxes levied by the City comprise $9.11M, or 16.2%, 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 $1.555M, or 2.99% higher than the previous year. 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 millage rate was reduced to 4.9999 in FY 2022-23 and reduced again to the rolled-back rate of 4.6116 for FY 2023-24 propsed budget; One mill equals $144.35 per $1,000 of taxable property value. City of Fort Walton Beach, FL 39 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 $1.93 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 $2.4M, or 7.3%, of revenues and have increased $3.5 16.44% 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 $1.0 10.39%. A large portion of electric and natural gas utility bills is exempt since the tax on the fuel $0.5 charge component is based on 1973 fuel prices $0.0 Franchise Fees Utility Taxes (and therefore immaterial to a great extent). 2019-20 2020-21 2021-22 Budget Budget Utility taxes are anticipated to generate $3.3M, or 2022-23 2023-24 10.2%, 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, $1.15M is budgeted, which is a 11.5% increase when compared to FY 2022-23. 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 $5.2M, or $0.75 $0.50 15.6%, 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 2019-20 2020-21 2021-22 Budget Budget rebounded as the economy has improved, is 2022-23 2023-24 estimated to increase 23.84%. Municipal Revenue Sharing – This is funded by 81.0% of sales and use tax collections, 19.0% 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 $1.16M, or 3.4%, 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 14.9%. 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 40 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 2023-24 are budgeted at $726K and $330K, respectfully. This revenue source is anticipated to increase on an average of 14.1%. Interfund Transfers – Interfund transfers represent $2.2M, or 5.9%, of total revenues. 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 $1.2M from the Utilities Fund and $212K from the Stormwater Fund (6% of water & sewer and stormwater fees) as a franchise/right-of-way access fee and $485K from the Sanitation Fund to compensate for additional roadway wear & tear caused by heavy sanitation trucks. City of Fort Walton Beach, FL 41  Expenditures FY 2023-24 Budgeted Expenditures $56,300,597 Capital Outlay/ Debt Service , Improvement , Contingencies , $512,214 , $3,949,384 , 7.0% 0.9% $3,882,817 , 6.9% Culture & Recreation , Reserves , $1,265,772 , $5,627,154 , 10.0% 2.2% Economic Environment Interfund Transfers , , $1,362,984 , 2.4% $1,129,171 , 2.0% Transportation , $685,661 , 1.2% General Government , $6,659,802 , 11.8% Physical Environment , $15,057,154 , 26.7% Public Safety , $16,168,484 , 28.7% Physical Environment – This category comprises $15.0M, or 26.7% 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 $6 general revenues such as property taxes. $4 $2 Public Safety – This category includes police, $0 fire, code enforcement, and building inspection Cemetery Water & Sewer Garbage Stormwater services and totals $16.1M, or 28.7%, of total 2019-20 2020-21 2021-22 Budget 2022-23 Budget 2023-24 expenses. Public Safety increases were due to personnel changes in FY 2023-24. $7.90 Recreation & Cultural Services – This $7.11 category equals $5.6M, or 10.0%, of total $6.32 expenses and includes parks & recreation $5.53 programs and facilities, senior activities, library, $4.74 museums, and golf courses. A portion of these Millions $3.95 $3.16 leisure service expenses are offset by revenues $2.37 such as facility and park rentals, youth and adult $1.58 athletic fees, recreation center memberships, and $0.79 $0.00 museum entrance fees. This category is slight Police Fire Code Enf Bldg Insp increase when compared to FY 2022-23. After 2019-20 2020-21 2021-22 Budget Budget opening a new recreation complex in May 2015, 2022-23 2023-24 City of Fort Walton Beach, FL 42 Expenditures the department is settling in at the new facility, and continues to bring multiple sports tournaments to the City. General Government – This category is $6.6M, or 11.8%, 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 $8.0 the public: City Council, City Manager, City $7.0 Clerk, information technology, human resources, $6.0 risk management, accounting, budgeting, $5.0 Millions purchasing, planning, fleet, and facilities. $4.0 Debt Service – This category totals $3.9M, or $3.0 7.0%, of total expenses and includes principal and $2.0 interest payments for the City’s equipment and $1.0 facilities funded via capital lease/purchase, $0.0 General Gov't revenue notes, or other debt financing. 2019-20 2020-21 2021-22 Budget Budget 2022-23 2023-24 Capital Outlay/Improvement – This category $6.0 comprises $3.8M, or 6.9%, 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 2019-20 2020-21 2021-22 Budget 2022-23 Budget 2023-24 lines). IT funding of $163K includes various laptops, desktops and server replacements. The following capital improvement projects are budgeted at a total cost of $3.0M: Liza Jackson Waterfront Park Design, Potable Well No. 3 Rehab, Jet/Holmes Pre-Fab Restroom, Ferry Park Pickleball Courts, street resurfacing, sidewalk construction, 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 $1.1M, or 2.0%, of total expenses. Transfers to the General Fund total $1.1M 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 43 Expenditures Economic Environment – This category totals $4.5 $1.3M, or 2.4%, of total expenses and includes the $4.0 Community Development Block Grant (CDBG) $3.5 program for low to moderate income families and $3.0 the Community Redevelopment Agency (CRA) Millions $2.5 to revitalize blighted areas. CDBG funding comes $2.0 from the U.S. Department of Housing and Urban $1.5 $1.0 Development. CRA activities are funded from a $0.5 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 2019-20 2020-21 2021-22 Budget Budget 2022-23 2023-24 Capital Improvement Projects. The timing of capital projects accounts for the annual fluctuations in prior years. Transportation – This category represents $2.2 $685K, or 1.2%, of total expenses and includes streets, right-of-way, and engineering. Roadway- $1.7 related expenses are funded in large part by local $1.2 option fuel tax proceeds and reimbursements from Millions the Florida Department of Transportation. $0.7 Reserves – Reserve funds are budgeted if $0.2 anticipated revenues exceed budgeted expenses or for the specific purpose of rebuilding fund balance -$0.3 Streets Engineering (governmental funds) or net assets (enterprise funds). Reserves totaling $1.2M, or 2.2%, of 2019-20 2020-21 2021-22 Budget Budget expenses are budgeted in the CRA Fund. 2022-23 2023-24 Contingencies – Contingency funds total $512K, 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 44  CITY OF FORT WALTON BEACH, FL Total Expenditures by Category - All Funds Personnel Operating Capital Capital Debt Cost Interfund Replenish 2023-24 2022-23 Budget Change Services Expenses Outlay Improv. Service Allocation Transfer Reserves Budget Budget $ % City Council 174,368 393,602 - - - - - - 567,971 607,352 (39,381) -6.48% City Manager 277,310 16,800 - - - - - - 294,109 408,338 (114,229) -27.97% PIO 171,702 31,914 - - - - - - 203,616 - 203,616 100.00% Human Resources 341,429 93,484 - - - - - - 434,912 417,293 17,619 4.22% Information Technology 348,571 560,522 - - - - - - 909,092 845,464 63,628 7.53% Risk Management - 978,012 - - - - - - 978,012 948,245 29,767 3.14% City Clerk 258,508 111,517 - - - - - - 370,024 242,235 127,789 52.75% Finance 554,664 348,427 - - - - - - 903,091 844,888 58,203 6.89% Purchasing 265,119 5,128 - - - - - - 270,245 206,264 63,981 31.02% Police 7,449,811 1,231,102 - 144,589 - - - 8,825,502 7,770,684 1,054,818 13.57% Fire 6,165,801 459,728 - - 387,906 - - - 7,013,435 6,899,189 114,246 1.66% Emergency Mgmt - 13,710 - - - - - - 13,710 16,527 (2,817) 0.00% Recreation 830,147 483,157 - - 574,686 - - - 1,887,990 1,892,699 (4,709) -0.25% Parks/Right-of-way 703,836 444,223 188,280 75,000 - - - - 1,411,339 1,379,827 31,512 2.28% Golf Club 1,339,780 883,966 74,000 - 312,157 - - - 2,609,903 907,341 1,702,562 187.64% Golf Grounds - - - - - - - - - 1,530,174 (1,530,174) -100.00% Library 485,610 124,717 50,648 - 18,458 - - - 679,433 715,855 (36,422) -5.09% Museum 272,188 59,531 - - - - - - 331,718 317,310 14,408 4.54% Cemetery 224,879 206,812 - - - - 37,000 - 468,691 506,637 (37,946) -7.49% Growth Management 189,202 34,092 - - - - - - 223,294 207,571 15,723 7.57% Planning & Zoning 226,577 24,286 - - - - - - 250,862 237,547 13,315 5.61% Code Enforcement 232,445 19,289 - - - - - - 251,735 235,632 16,103 6.83% Fleet 615,116 61,387 - - - - - - 676,503 622,831 53,672 8.62% Facilities 430,924 700,653 - - 133,493 - - - 1,265,070 1,209,614 55,456 4.58% Streets 294,906 390,755 - - - - - - 685,661 665,524 20,137 3.03% TDC Tax - - - 845,000 - - - - 845,000 932,500 (87,500) 100.00% 1/2 Cent Sales Tax - - - 850,000 - - - - 850,000 795,000 55,000 6.92% Non-Departmental-001 183,168 612,016 - - - (1,270,239) - - (475,055) (1,156,496) 681,441 -58.92% General Fund 22,036,061 8,288,830 312,928 1,770,000 1,571,289 (1,270,239) 37,000 - 32,745,862 30,206,045 2,539,818 8.41% Law Enf. Trust Fund - 300 - - - - - - 300 12,173 (11,873) -97.54% Law Enf. Training Fun - 4,000 - - - - - - 4,000 500 3,500 700.00% FBC Fund 436,719 103,036 - - - 131,346 - 86,094 757,195 624,652 132,543 21.22% CDBG Fund 23,521 84,194 - 29,889 - - - - 137,603 142,827 (5,224) -3.66% CRA 470,368 749,584 280,000 65,000 - 172,932 - 1,109,460 2,847,344 4,267,997 (1,420,653) -33.29% CRA Fund 470,368 749,584 280,000 65,000 - 172,932 - 1,109,460 2,847,344 4,267,997 (1,420,653) -33.29% Debt Service Fund - - - - - - - - - 2,956,006 (2,956,006) -100.00% Customer Service 328,230 343,643 - - - - - - 671,872 586,877 84,995 14.48% Utility Services 404,072 146,119 - - 535,500 - - - 1,085,692 1,174,862 (89,170) -7.59% GIS 219,883 64,948 - - - - - - 284,831 269,673 15,158 100.00% Water Operations 685,967 624,489 - 500,000 116,920 - - - 1,927,376 1,226,866 700,510 57.10% Water Distribution 351,494 95,683 - 75,000 180,327 - - - 702,504 2,612,118 (1,909,614) -73.11% Sewer Collect&Treatmt 955,975 3,633,140 - 850,000 1,324,348 - - - 6,763,464 6,508,980 254,484 3.91% Non-Departmental-401 10,000 131,101 - - - 1,264,192 723,817 - 2,129,110 2,611,800 (482,690) -18.48% Utilities Fund 2,955,621 5,039,123 - 1,425,000 2,157,095 1,264,192 723,817 - 13,564,849 14,991,176 (1,426,327) -9.51% Solid Waste 1,372,578 2,442,071 - - 85,000 - - - 3,899,649 3,378,922 520,727 15.41% Recycling 73,386 215,098 - - - - - - 288,484 197,801 90,683 45.85% Non-Departmental-403 1,500 52,566 - - - 485,398 306,244 70,218 915,926 1,170,229 (254,303) 100.00% Sanitation Fund 1,447,464 2,709,735 - - 85,000 485,398 306,244 70,218 5,104,060 4,746,952 357,108 7.52% Stormwater 400,326 281,018 - - 136,000 - - - 817,344 815,070 2,274 0.28% Non-Departmental-405 500 11,502 - - - 212,613 62,109 - 286,724 280,985 5,739 2.04% Stormwater Fund 400,826 292,520 - - 136,000 212,613 62,109 - 1,104,068 1,096,057 8,011 0.73% Beal Memorial Fund - 14,919 - - - - - 20,398 35,317 84,997 (49,680) -58.45% TOTAL ALL FUNDS 27,770,579 17,286,240 592,928 3,289,889 3,949,383 996,241 1,129,170 1,286,170 56,300,597 59,129,382 (2,828,783) -4.78% 45  CITY OF FORT WALTON BEACH, FL Personnel Services Trends - All Funds Personnel Services by Fund $28 $24 $20 $16 Millions $12 $8 $4 $0 Actual Actual Budget Budget Budget 2019-20 2020-21 20221-22 2022-23 2023-24 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 $ % 2019-20 2020-21 20221-22 2022-23 2023-24 Variance Variance General Fund 16,640,136 18,235,588 19,485,339 20,924,115 21,543,326 619,211 2.96% Law Enf. Trust Fund - - - - - - 0.00% Law Enf. Training Fund - - - - - - 0.00% FL Bldg Code Fund 218,404 262,190 401,351 396,724 436,719 39,995 0.00% CDBG Fund 20,239 67,632 31,953 28,565 23,521 (5,044) -17.66% CRA Fund 443,178 534,993 467,900 521,065 470,368 (50,697) -9.73% Utilities Fund 2,334,583 2,311,547 2,569,601 2,790,442 2,955,621 165,179 5.92% Sanitation Fund 1,331,123 1,297,801 1,335,631 1,365,593 1,447,464 81,871 6.00% Stormwater Fund 325,785 378,991 377,721 398,583 400,826 2,243 0.56% Personal Services 21,313,449 23,088,742 24,669,496 26,425,087 27,277,844 852,757 3.23% Personal Services by Category $28 $24 $20 $16 Millions $12 $8 $4 $0 Actual Actual Budget Budget Budget 2019-20 2020-21 20221-22 2022-23 2023-24 Salaries Social Security Medicare Retirement Health/Dental/Life Ins. Workers Comp. Unemployment Comp. Actual Actual Budget Budget Budget % 2019-20 2020-21 20221-22 2022-23 2023-24 $ Variance Variance Salaries 13,342,259 14,621,654 15,959,276 17,445,564 17,969,059 523,495 3.00% Social Security 773,667 850,519 883,166 954,879 1,011,352 56,473 5.91% Medicare 181,011 198,906 207,184 223,317 237,250 13,933 6.24% Retirement 3,799,400 3,797,620 3,996,008 4,046,813 4,146,460 99,647 2.46% Health/Dental/Life Ins. 2,744,777 3,106,616 3,098,938 3,199,054 3,227,119 28,065 0.88% Workers Comp. 447,335 488,427 499,919 530,461 561,601 31,140 5.87% Unemployment Comp. 25,000 25,000 25,000 25,000 125,000 100,000 400.00% Personal Services 21,313,449 23,088,742 24,669,496 26,425,087 27,277,844 852,757 3.23% 46  CITY OF FORT WALTON BEACH, FL Personnel Services by Category - All Funds Service Incentive/ Gross Overtime Total Wages Awards Merit Pay Add Pays Wages & Holiday Wages City Council 43,876 - - - 43,876 - 43,876 City Manager 218,387 1,800 - 7,296 227,483 - 227,483 PIO 133,361 200 - - 133,561 - 133,561 Human Resources 257,819 1,600 3,126 - 262,545 - 262,545 Information Technology 242,833 1,900 30,948 - 275,681 - 275,681 City Clerk 193,643 1,900 - - 195,543 - 195,543 Finance 397,808 5,600 - - 403,408 850 404,258 Purchasing 199,183 4,600 - - 203,783 100 203,883 Police 3,822,577 55,280 129,865 3,600 4,011,322 404,768 4,416,090 Fire 2,821,594 40,700 48,205 - 2,910,499 455,068 3,365,567 Recreation 600,046 10,300 - 610,346 - 610,346 Parks/Right-of-Way 472,259 4,900 - - 477,159 7,898 485,057 Golf Club 1,051,739 23,900 - - 1,075,639 3,865 1,079,504 Library 390,962 8,000 - - 398,962 200 399,162 Museum 214,848 4,500 - - 219,348 20 219,368 Cemetery 136,822 5,500 - - 142,322 600 142,922 Growth Management 138,443 1,500 5,027 - 144,970 - 144,970 Planning & Zoning 180,035 1,000 4,627 - 185,662 150 185,812 Code Enforcement 156,800 4,300 - - 161,100 150 161,250 Fleet 414,446 6,500 - - 420,946 8,100 429,046 Facilities 295,065 3,300 - - 298,365 3,000 301,365 Streets 196,857 2,200 - - 199,057 1,000 200,057 Non-Departmental 38,832 100 3,883 - 42,815 - 42,815 General Fund 12,618,235 189,580 225,681 10,896 13,044,392 885,769 13,930,161 FL Bldg Code Fund 338,343 3,100 - - 341,443 - 341,443 CDBG Fund 23,521 - - - 23,521 - 23,521 CRA 260,535 4,220 11,880 - 276,635 9,712 286,347 CRA Fund 260,535 4,220 11,880 - 276,635 9,712 286,347 Customer Service 236,924 1,000 - - 237,924 500 238,424 Utility Services 283,367 3,900 - - 287,267 1,000 288,267 GIS 172,839 2,700 - - 175,539 - 175,539 Water Operations 462,820 3,500 - - 466,320 19,000 485,320 Water Distribution 213,184 5,200 - - 218,384 30,000 248,384 Sewer Collect & Treatmt 613,329 8,300 - - 621,629 32,500 654,129 Non-Departmental 10,000 - - - 10,000 - 10,000 Utilities Fund 1,992,463 24,600 - - 2,017,063 83,000 2,100,063 Solid Waste 908,521 17,200 - - 925,721 35,000 960,721 Recycling 49,854 1,200 - 51,054 2,620 53,674 Non-Departmental 1,500 - - - 1,500 - 1,500 Sanitation Fund 959,875 18,400 - - 978,275 37,620 1,015,895 Stormwater 265,429 4,200 - - 269,629 1,500 271,129 Non-Departmental 500 - - - 500 - 500 Stormwater Fund 265,929 4,200 - - 270,129 1,500 271,629 TOTAL ALL FUNDS 16,458,901 244,100 237,561 10,896 16,951,458 1,017,601 17,969,059 47  Social Pension Retirement Health, Dental Work Unempl. Total FY 2023-24 Security Medicare Defined Benefit Defined Contrib & Life Ins. Comp Comp Benefits TOTAL 2,734 640 - - 127,048 70 - 130,492 174,368 12,993 3,039 7,296 2,713 23,436 350 - 49,827 277,310 7,428 1,737 - 10,002 18,761 213 - 38,141 171,702 16,082 3,761 - 19,745 38,879 418 - 78,885 341,429 16,445 3,846 - 23,572 28,588 438 - 72,889 348,571 12,371 2,893 - 20,050 27,330 321 - 62,965 258,508 23,441 5,482 14,593 17,584 88,670 637 - 150,407 554,664 12,157 2,843 7,296 10,550 28,071 319 - 61,236 265,119 235,935 55,901 1,674,349 32,726 687,305 110,775 - 2,796,991 7,213,081 174,961 40,919 1,630,438 1,818 545,505 150,588 - 2,544,229 5,909,795 36,947 8,641 7,296 36,456 107,759 22,701 - 219,800 830,147 29,638 6,932 7,296 30,593 120,689 23,631 - 218,779 703,836 67,206 15,717 21,889 27,419 104,242 23,803 - 260,276 1,339,780 25,249 5,905 7,296 13,579 33,095 1,322 - 86,446 485,610 13,658 3,194 7,296 6,502 21,804 363 - 52,817 272,188 7,874 1,842 21,889 - 39,284 11,068 - 81,957 224,879 8,843 2,068 . 11,288 21,804 230 - 44,233 189,202 11,456 2,680 - 7,190 19,144 296 - 40,766 226,577 9,728 2,275 14,593 4,157 36,975 3,467 - 71,195 232,445 23,503 5,497 7,296 18,136 122,135 9,504 - 186,071 615,116 18,108 4,235 7,296 13,149 62,822 23,948 - 129,558 430,924 12,374 2,894 - 8,610 53,388 17,585 - 94,851 294,906 2,650 620 - 3,204 8,811 68 125,000 140,353 183,168 781,781 183,561 3,436,119 319,043 2,365,545 402,115 125,000 7,613,164 21,543,325 17,615 4,120 14,744 11,879 46,364 555 - 95,277 436,719 - - - - - - - - 23,521 15,636 3,656 108,349 4,774 44,194 7,412 - 184,021 470,368 15,636 3,656 108,349 4,774 44,194 7,412 - 184,021 470,368 14,219 3,325 - 12,278 59,605 379 - 89,806 328,230 17,592 4,114 7,296 15,829 68,819 2,153 - 115,803 404,072 10,748 2,514 7,296 6,629 16,871 285 - 44,343 219,883 28,631 6,696 - 25,211 122,255 17,853 - 200,646 685,967 13,035 3,049 21,889 1,691 46,600 16,846 - 103,110 351,494 37,812 8,843 21,889 24,830 181,434 27,037 - 301,845 955,975 - - - - - - - - 10,000 122,037 28,541 58,370 86,468 495,584 64,553 - 855,553 2,955,621 54,599 12,769 51,075 31,580 198,975 62,859 - 411,857 1,372,578 3,088 722 - 4,112 7,976 3,815 - 19,713 73,386 - - - - - - - - 1,500 57,687 13,491 51,075 35,692 206,951 66,674 - 431,570 1,447,464 16,596 3,881 7,296 12,651 68,481 20,292 - 129,197 400,326 - - - - - - - - 500 16,596 3,881 7,296 12,651 68,481 20,292 - 129,197 400,826 1,011,352 237,250 3,675,953 470,507 3,227,119 561,601 125,000 9,308,782 27,277,844 state contribution police 236,729 state contribution fire 256,006 27,770,578 48  CITY OF FORT WALTON BEACH, FL Full Time Equivalent (FTE) Position Summary Actual Budget Budget Department 2019-20 2020-21 2021-22 2022-23 2023-24 City Manager 3.00 3.00 3.00 4.00 2.00 PIO 0.00 0.00 0.00 0.00 2.00 Human Resources 8.00 8.00 9.00 9.00 8.00 City Clerk 2.00 2.00 2.00 2.00 3.00 Financial Services 14.50 14.50 15.50 15.50 16.00 Police Services 73.82 73.82 71.34 71.17 73.67 Fire Services 44.00 44.00 44.25 44.25 43.25 Recreation Services 71.19 71.19 69.63 69.63 69.85 Non-Departmental 0.00 0.00 0.00 0.00 2.50 Growth Management 12.00 13.00 15.25 15.25 15.25 Public Works & Utility Srvcs 81.00 81.00 81.00 81.00 82.00 Total Authorized FTE's 309.51 310.51 310.97 311.79 317.51 Full Time Equivalent (FTE) Positions 320 310 300 290 280 270 260 250 Budget Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 49  Citizens of Fort Walton Beach City Council City Clerk City Manager City Attorney 3 FTE 4 FTE 0400 0200 Public Works Growth Management Financial Fire Services Human Resources Police Services Recreation Services and Utility Services 15.25 FTE Services 44.25 FTE 9.50 FTE 73.67 FTE 69.84 FTE 82 FTE 16 FTE 1200 to 1217 & 2000 0500 & 0520 & 0530 0900 0300 & 0320 0800 1000 to 1080 1220-1240 &1300-1380 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 50  General Fund The General Fund encompasses 58.17% 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. ……2023-24. $ Change % Change $35 Ad Valorem Taxes 7,557,019 118,264 1.6% $30 Other Taxes 8,762,554 754,264 9.4% $25 Licenses & Permits 2,502,044 (754,134) (23.2)% $20 Intergov’t Revenue 4,917,176 288,436 6.2% Millions $15 Charges for Services 3,764,816 426,489 12.8% Interest & Other 690,409 (67,344) (8.9)% $10 Interfund Transfers In 1,141,850 50,955 4.7% $5 Use of Reserves 3,409,994 3,409,994 100.0% $0 $32,745,862 4,226,924 14.8% Actual Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 Ad Valorem Taxes Other Taxes Licenses & Permits Intergov't Revenue Charges for Services Interest & Other Interfund Transfers Appropriations x The budget is predicated on the rolled-back millage (Ad Valorem) rate of 4.6116 mills. One mill equals $144.35 per $1,000 of taxable property value. Expenditure Highlights $35 Budget. $30 …… 2023-24 $ Change % Change Personal Services 22,036,061 1,111,946 5.3% $25 Operations & Maintenance 8,288,823 894,280 12.1% Capital Outlay/Imprvmt 2,082,928 (305,522) (12.8)% Millions $20 Debt Service 1,571,289 1,571,289 100% Interfund Transfers Out (1,233,239) 954,931 (43.6)% $15 Replenish Reserves 0 0 0.0% $32,745,862 4,226,924 14.8% $10 $5 $0 Actual Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Debt Service Interfund Transfers x Operating expenses increased due to the increasing cost of utilities, as well as maintaining sustainable operations. x Debt Service is accounted for in each related department. x Pay and Class study was implemented in FY 23-24. 51  001 GENERAL FUND - REVENUES Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change 6,518,096 6,608,861 7,025,572 7,438,755 0500-311-1000 Ad Valorem Taxes 7,557,019 1.59% $ 6,518,096 $ 6,608,861 $ 7,025,572 $ 7,438,755 Total Ad Valorem Taxes $ 7,557,019 1.59% 602,302 690,797 691,889 702,541 0500-312-4100 Local Option Fuel Tax 726,535 3.42% 272,915 291,616 306,603 295,699 0500-312-4200 Local Option Fuel Tax - 2nd 330,525 11.78% 2,016,085 2,433,848 2,633,017 2,288,715 1499-335-1800 Local Discretionary Sales SurTax 2,506,249 9.50% 217,473 223,280 236,729 223,280 0800-312-5200 Insurance Premium Tax - Police Pension 236,729 6.02% 209,722 235,435 256,006 235,435 0900-312-5100 Insurance Premium Tax - Fire Pension 256,006 8.74% $ 3,318,498 $ 3,874,976 $ 4,124,243 $ 3,745,669 Total Other Taxes $ 4,056,044 8.29% 2,342,442 2,400,596 2,597,584 2,439,005 0500-314-1000 Electric 2,754,452 12.93% 328,306 359,385 350,118 338,005 0500-314-3000 Water 342,213 1.24% 276,238 305,609 285,760 286,189 0500-314-4000 Gas 286,152 -0.01% 7,973 9,584 10,150 9,510 0500-314-8000 Propane 9,023 -5.12% $ 2,954,959 $ 3,075,173 $ 3,243,612 $ 3,072,709 Total Utility Taxes $ 3,391,840 10.39% 1,069,564 1,061,331 1,050,803 1,035,136 0500-315-1000 Communications Services Tax 1,154,312 11.51% $ 1,069,564 $ 1,061,331 $ 1,050,803 $ 1,035,136 Total Communications Services Tax $ 1,154,312 11.51% 188,204 167,959 149,169 154,775 0500-316-1000 Business Tax Receipts 160,358 3.61% $ 188,204 $ 167,959 $ 149,169 $ 154,775 Total Business Tax Receipts $ 160,358 3.61% $ 14,049,320 $ 14,788,299 $ 15,593,399 $ 15,447,045 TOTAL TAXES $ 16,319,573 5.65% 1,829,865 1,886,887 2,052,554 1,838,997 0500-323-1000 Electric 2,106,993 14.57% 216,596 241,106 279,217 230,142 0500-323-4000 Gas 305,952 32.94% 23,841 18,095 24,066 23,886 0500-323-7000 Solid Waste - Host Fee 24,136 1.05% $ 2,070,302 $ 2,146,088 $ 2,355,836 $ 2,093,025 Total Franchise Fees $ 2,437,081 16.44% 6,876 468 468 516 1240-325-1003 Stokes Avenue - -100.00% 761,048 1,131,138 1,193,544 1,123,927 0900-325-1310 Fire Assessment Fee - -100.00% $ 767,924 $ 1,131,606 $ 1,194,012 $ 1,124,443 Total Special Assessments $ - -100.00% 90 45 - 50 0800-329-4000 Taxi Permit/Bicycle License 50 0.00% 10,115 14,834 1,791 6,400 0900-329-2010 Fire Safety Plan Review 3,500 -45.31% 25,617 130,897 28,007 23,500 1205-329-1001 Zoning/Variances Fees 50,000 112.77% 16,024 18,684 6,238 8,500 1205-329-2000 Zoning Site Plan Review 11,063 30.15% 200 200 600 260 1205-329-9010 Licenses & Registrations - Golf Cart 350 34.62% $ 52,046 $ 164,660 $ 36,636 $ 38,710 Total Other Licenses & Permits $ 64,963 67.82% $ 2,890,273 $ 3,442,353 $ 3,586,484 $ 3,256,178 TOTAL LICENSES & PERMITS $ 2,502,044 -23.16% 32,632 33,889 26,779 27,000 0500-333-1000 Housing Authority 27,000 0.00% $ 32,632 $ 33,889 $ 26,779 $ 27,000 Total Federal Payments In Lieu of Taxes $ 27,000 0.00% - 252,317 166,094 - 1500-331-5017 Hurricane Sally - 0.00% - 222,492 154,760 109,865 1592/5-331-2050 Federal Grants - Police COPS Grant (FY23 Yr 3 of 3) - -100.00% 398,393 399,861 244,074 - 1593/4-331-2055 Fed Grants-Fire Safer Grant(FY22 Yr 3 of 3) & Asst FF - 0.00% 3,089,741 702,459 57,255 - 1500-331-1000 COVID-19 Cares Act - 0.00% - - 9,612 - 1500-331-2000 PD Mutual Aid - 0.00% $ 3,488,134 $ 1,324,813 $ 465,701 $ 109,865 Total Federal Grants $ - -100.00% 500 - - - 1597-334-4901 State Grants - 0.00% $ 500 $ - $ - $ - Total State Grants $ - 0.00% 870,764 1,001,457 1,266,139 1,014,357 0500-335-1221 Municipal Revenue Sharing 1,161,338 14.49% 11,124 8,857 10,533 10,508 0500-335-1400 Mobile Home Licenses 2,500 -76.21% 44,454 42,408 50,031 49,432 0500-335-1500 Alcoholic Beverage License 53,959 9.16% 2,048,977 2,605,199 2,769,546 2,366,273 0500-335-1800 Sales Tax 1/2 - 5th Cent 2,705,607 14.34% 7,720 9,482 11,950 8,600 0900-335-2100 Fire Supplemental Compensation 8,600 0.00% $ 2,983,039 $ 3,667,402 $ 4,108,199 $ 3,449,170 Total State Shared Revenues $ 3,932,004 14.00% 52 001-Revenues 9/27/2023 5:51 PM  001 GENERAL FUND - REVENUES Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change 5,000 - 5,000 - 0310-366-1026 Local Grants - 0.00% 86,884 84,964 94,226 95,755 1500-337-7000 Library Cooperative Funding 98,542 2.91% - - - 932,500 1498-366-3100 TDD Grant 845,000 -9.38% 2,398 4,169 395 - 1070-337-7010 Other Grants - 0.00% $ 94,282 $ 89,133 $ 99,621 $ 1,028,255 Total Other Grants $ 943,542 -8.24% 19,975 14,409 20,585 14,450 0500-338-1000 County Business Tax Receipt - Municipality Share 14,630 1.25% $ 19,975 $ 14,409 $ 20,585 $ 14,450 Total Local Shared Revenues $ 14,630 1.25% $ 6,618,562 $ 5,129,646 $ 4,720,884 $ 4,628,740 TOTAL INTERGOVERNMENTAL REVENUE $ 4,917,176 6.23% 75 - 125 49 0500-341-3000 Administrative Fee - Returned Checks 50 2.04% 124 18 - - 0500-341-3100 Administrative & Billing Fees - Fuel - 0.00% 1,995 3,815 9,275 2,800 1060-341-9110 Passport Fees - Library 5,000 78.57% 175 245 175 200 1070-341-9110 Passport Fees - Museum 100 -50.00% 1,020 - - - 1200-341-3001 Overhead Banner Installation Fee - 0.00% - 89 - - 1200-341-9310 Engineering Drawings - 0.00% 74 38 - 75 1230-341-9330 Special Events - Barricades, Orange Cones 50 -33.33% - - - 250 1230-341-9600 Sign Shop Sales 100 -60.00% 14,528 19,496 20,336 14,500 1500-341-3010 Admin Service Fees - Documents 19,200 32.41% - 325 - 200 1500-341-9120 Election Qualifying Fees - -100.00% 372 683 177 350 1500-341-9300 Photo Copies/Certifying 300 -14.29% $ 18,363 $ 24,708 $ 30,088 $ 18,424 Total General Government $ 24,800 34.61% 1,061 888 1,619 1,100 0800-342-1000 Law Enforcement Services 1,500 36.36% - - 3,597 2,700 0800-342-1600 Administrative Fee 3,400 25.93% 950 3,123 4,979 3,000 0800-342-1800 Photo Copies 4,800 60.00% 1,463 1,463 1,823 1,250 0900-342-2200 Safety Permits & Licenses 1,250 0.00% 1,100 - - - 0900-342-2300 Fire Prevention Programs - 0.00% 12,427 21,103 22,318 18,600 0900-342-2700 Annual Safety Inspection Fees 22,000 18.28% $ 17,001 $ 26,577 $ 34,335 $ 26,650 Total Public Safety $ 32,950 23.64% 149,965 251,590 249,340 192,000 1080-343-8000 Sale of Lots 185,000 -3.65% 13,250 10,223 12,375 9,550 1080-343-8100 Crypt Sales 7,800 -18.32% 19,935 30,240 17,510 21,000 1080-343-8200 Niche Sales 16,600 -20.95% 20,290 28,370 23,750 24,000 1080-343-8300 Weekend/Holidays Interments 23,000 -4.17% 146,490 212,795 179,905 178,500 1080-343-8400 Openings/Closings 161,000 -9.80% 2,400 2,406 1,913 1,200 1080-343-8500 Transfer Fees 3,000 150.00% $ 352,330 $ 535,624 $ 484,793 $ 426,250 Total Cemetery $ 396,400 -7.00% 43,496 43,496 43,496 43,496 1010-344-9007 FDOT Right-of-Way Maintenance Contract 43,496 0.00% 20,275 39,288 16,800 13,010 1240-343-9100 Cut Paved Surface/Curb 15,000 15.30% 113,543 122,081 135,200 153,295 1240-344-9008 FDOT Lighting Maintenance Contract 168,518 9.93% 101,078 103,712 108,495 - 1240-344-9009 FDOT Traffic Signal Maintenance Contract - 0.00% $ 177,314 $ 204,864 $ 195,496 $ 209,801 Total Transportation $ 227,014 8.20% 107,230 118,669 166,520 107,500 1000-347-2000 Program Revenue 186,000 73.02% 37,610 52,224 22,810 45,000 1000-347-2011 Program Revenue - Not City Staff Provided 27,000 -40.00% - 270 25,674 28,000 1000-347-2012 Program Revenue - Softball Instructional Program 20,000 -28.57% 31,620 46,295 43,930 38,000 1000-347-2100 Sponsorship Revenue 40,000 5.26% 6,816 7,104 13,092 12,500 1000-347-2200 Rental - Auditorium, Rec Centers, etc 10,000 -20.00% 9,398 13,009 23,717 13,200 1000-347-2210 Rentals tax-exempt - Auditorium, Rec Centers, etc 15,000 13.64% 28,981 24,750 34,055 32,000 1000-347-5610 Memberships 32,000 0.00% 2,310 1,820 - 1,800 1000-347-4030 Holiday Parade Entry Fee 1,800 0.00% $ 223,964 $ 264,141 $ 329,798 $ 278,000 Total Recreation $ 331,800 19.35% 53 001-Revenues 9/27/2023 5:51 PM  001 GENERAL FUND - REVENUES Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change 18,490 49,722 53,905 19,300 1010-347-2200 Rentals - Parks 70,000 262.69% 3,794 6,735 6,070 6,650 1010-347-2210 Rentals tax-exempt - Parks 15,000 125.56% $ 22,284 $ 56,456 $ 59,975 $ 25,950 Total Parks $ 85,000 227.55% 813,711 1,004,338 1,159,054 1,127,612 1040-347-5000 Greens Fees 1,305,537 15.78% 1,735 3,897 1,705 1,500 1040-347-5020 Tournament Fees 3,000 100.00% 20,919 45,198 62,751 37,000 1040-347-5025 Tournament Fees - Tax Exempt 70,000 89.19% 61,594 69,553 25,937 64,761 1040-347-5099 Golf.Now Green Fees 52,361 -19.15% 131,146 159,704 177,873 135,000 1040-347-5100 Membership Fees 180,000 33.33% 559,316 644,833 618,055 665,000 1040-347-5200 Golf Cart Rental 690,193 3.79% 544 416 187 350 1040-347-5210 Pull Cart Rental 200 -42.86% 46,356 52,347 13,380 51,437 1040-347-5299 Golf.Now Golf Cart Fees 37,361 -27.37% 79,594 97,686 129,699 106,000 1040-347-5300 Driving Range 140,000 32.08% 29,170 29,899 26,005 40,320 1040-347-5400 Rental and Lease Income - Restaurant 34,500 -14.43% 2,340 2,340 3,259 2,810 1040-347-5510 GHIN Handicapping Service 3,000 6.76% 5,539 2,196 - 2,500 1040-347-5900 League Play - -100.00% 42,572 59,860 66,898 50,140 1040-347-5915 Merchandise Sales 70,000 39.61% (84) (99) (135) 151 1040-347-5920 Cash Over/(Under) - -100.00% $ 1,794,452 $ 2,172,169 $ 2,284,667 $ 2,284,581 Total Golf Club $ 2,586,152 13.20% 1,600 - 583 1,200 1060-347-1000 Library Fees 1,300 8.33% 3,565 3,915 4,332 4,200 1060-347-1010 Photo Copy Revenue 4,200 0.00% - - (11) 155 1060-347-1210 Rentals - Taxable 100 -35.48% 150 - 75 - 1060-347-1220 Rentals - Tax Exempt 100 0.00% $ 5,315 $ 3,915 $ 4,979 $ 5,555 Total Library $ 5,700 2.61% 16,766 26,555 35,572 25,166 1070-347-3500 Admission Fees 30,000 19.21% 19,550 40,600 51,169 32,000 1070-347-3510 Merchandise Sales 38,000 18.75% 7,806 1,646 7,032 5,500 1070-347-3520 Fees - Tax Exempt 6,000 9.09% 967 547 257 450 1070-347-3610 Memberships 1,000 122.22% $ 45,089 $ 69,347 $ 94,029 $ 63,116 Total Museum $ 75,000 18.83% $ 2,656,112 $ 3,357,801 $ 3,518,161 $ 3,338,327 TOTAL CHARGES FOR SERVICES $ 3,764,816 12.78% 35,632 32,108 30,598 31,000 0800-351-5000 Traffic Fines 40,000 29.03% 19,315 18,132 14,421 15,213 0800-351-5030 Traffic Fines - Law Enforcement Automation 20,000 31.47% $ 54,947 $ 50,241 $ 45,019 $ 46,213 Total Traffic Fines $ 60,000 29.83% 1,573 2,274 2,151 1,600 1060-352-1000 Library Fines 1,500 -6.25% 478 83 407 150 1060-352-1010 Lost Publications 500 233.33% $ 2,050 $ 2,357 $ 2,558 $ 1,750 Total Library Fines $ 2,000 14.29% 759 1,529 645 - 0800-354-1100 Parking Citations 1,000 100.00% 22,341 5,459 53,931 12,500 1217-354-1000 Code Enforcement - Fines 27,000 116.00% 975 4,545 10,450 4,000 1217-354-1010 Code Enforcement - Fees 5,000 25.00% $ 24,075 $ 11,533 $ 65,026 $ 16,500 Total Violations of Local Ordinances $ 33,000 100.00% $ 81,073 $ 64,130 $ 112,603 $ 64,463 TOTAL FINES & FORFEITURES $ 95,000 47.37% 291,806 233,818 164,522 250,000 1500-361-1000 Interest Income 250,000 0.00% - - 188,302 - 1500-361-1099 GASB87 Interest - 0.00% 84,022 18,274 65,031 25,000 1500-361-2000 Dividend Income 25,000 0.00% $ 375,829 $ 252,092 $ 417,856 $ 275,000 Total Interest Income $ 275,000 0.00% 54 001-Revenues 9/27/2023 5:51 PM  001 GENERAL FUND - REVENUES Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change 1,215 7,715 7,694 1,550 1010-362-1000 Rentals & Leases 5,500 254.84% 27,803 28,900 3,594 31,008 1040-362-2010 Rental and Lease Income - Golf Tower 31,007 0.00% 299,880 325,354 172,538 338,568 1500-362-1000 Rental and Lease Income 268,392 -20.73% $ 328,898 $ 361,968 $ 183,826 $ 371,126 Total Rents and Royalties $ 304,899 -17.84% - 868,695 - - 1500-364-1030 Sale of Surplus - Land - 0.00% $ - $ 868,695 $ - $ - Total Disposal of Fixed Assets $ - 0.00% 6,485 1,027 9,019 - 0800-366-1000 Contributions/Donations - Police - 0.00% 1,800 4,000 4,550 2,000 0800-366-3010 Designated Donations - -100.00% 265 863 - - 0900-366-1060 Contributions/Donations - Fire - 0.00% - 910 - - 1000-366-1000 Contributions/Donations - Recreation - 0.00% 24,961 45,487 37,262 20,103 1000-366-2010 Contributions/Donations - Recreation - -100.00% 2,236 2,076 1,451 1,100 1060-366-2010 Contributions/Donations - Library - -100.00% 2,542 704 1,723 750 1070-366-2010 Contributions/Donations - Museum - -100.00% $ 38,289 $ 55,066 $ 54,004 $ 23,953 Total Contributions/Donations $ - -100.00% 669 1,783 521 - 0800-369-9000 Abandoned Property - 0.00% 626 312 144 350 0000-369-9091 Discounts 150 -57.14% 360 360 360 361 1500-369-5000 Proceeds - Sales Tax Credit 360 -0.28% 16,736 11,816 80,668 22,500 1500-369-9000 Miscellaneous 15,000 -33.33% $ 18,391 $ 14,271 $ 81,693 $ 23,211 Total Other Revenues $ 15,510 -33.18% $ 761,407 $ 1,552,093 $ 737,378 $ 693,290 TOTAL INTEREST & OTHER REVENUES $ 595,409 -14.12% - - - 49,680 1600-381-2400 Transfer from Beal Memorial Cemetery Fund 49,680 0.00% 1,230,404 1,238,095 1,765,377 703,751 1600-382-4100 Transfer from Utilities Fund 723,817 2.85% 315,637 325,459 432,556 275,348 1600-382-4300 Transfer from Sanitation Fund 306,244 11.22% 201,645 196,228 355,650 62,116 1600-382-4500 Transfer from Stormwater Fund 62,109 -0.01% $ 1,747,687 $ 1,759,782 $ 2,553,583 $ 1,090,895 Total Interfund Transfers $ 1,141,850 4.67% - 2,499,320 31,944 - 1500-383/4-1050/7 Proceeds from Debt - 0.00% $ - $ 2,499,320 $ 31,944 $ - Total Proceeds from Debt/Loans $ - 0.00% - - - 2,281,182 1600-389-9100 Appropriation from Unassigned Fund Balance 3,409,993 49.48% - - - - 1600-389-9600 Approp. from Restricted Fund Balance - 1/2 Cent Sales Tax - 0.00% $ - $ - $ - $ 2,281,182 Total Non-Operating Sources $ 3,409,993 49.48% $ 1,747,687 $ 4,259,102 $ 2,585,527 $ 3,372,077 TOTAL TRANSFERS IN $ 4,551,843 34.99% $ 28,804,434 $ 32,593,426 $ 30,854,436 $ 30,800,120 TOTAL FUND REVENUES $ 32,745,862 6.32% 55 001-Revenues 9/27/2023 5:51 PM CITY COUNCIL Share of City Budget DESCRIPTION $5,679,671, The City Council is the legislative body of the City. It is comprised of the Mayor and seven Council members, elected 9.2% 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 FY23 Plan Initiative Plan Objective Status #1 Public Safety / Vagrancy The City Council has discussed dedicating resources to increasing Public Safety presence and working toward reducing vagrancy in the area. #2 Recreation Services Projects currently on-going and near future include: Landing renovation, Museum Expansion addition construction, Cemetery Admin Building, Preston Hood Athletic Complex Expansion, and Liza Jackson Waterfront Park boating upgrades. #3 Employee Retention City Council recently approved a Pay and Class Study that brought wages to a competitive rate in the area. #4 Customer Service City Council and staff are committed to providing the best Customer Service at all facilities. #5 Downtown Plan/Around Bridge construction is on-going and the Around the Mound concept is quickly the Mound approaching. PD&E study is in the planning phase now. #6 Consolidation City Council is currently looking at opportunities to continue to provide quality Opportunities service at a reduced cost. 56  001 GENERAL FUND - 0100 CITY COUNCIL Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: - - - 200 341-9120 Election Qualifying Fees - 0.00% $ - $ - $ - $ 200 TOTAL REVENUES $ - 0.00% Personnel Services: 41,130 40,708 41,630 42,469 511-1100 Executive Salaries 43,876 3.31% 2,550 2,536 2,584 2,633 511-2100 FICA Taxes 2,734 3.83% 596 593 604 616 511-2101 Medicare 640 3.83% 146,593 163,037 162,305 162,693 511-2300 Dental, Life & Health Insurance 127,048 -21.91% 51 53 49 68 511-2400 Worker's Compensation 70 3.54% $ 190,920 $ 206,927 $ 207,173 $ 208,479 Total Personal Services $ 174,368 -16.36% Operating Expenditures: 25,000 - - - 511-3100 Professional Services - 0.00% 119,066 134,303 163,835 200,000 511-3101 Legal Services 175,000 -12.50% 82,710 98,972 104,370 104,370 511-3400 Other Services 115,170 10.35% 6,147 5,069 3,938 14,329 511-4000 Travel and Per Diem 10,347 -27.79% 129 151 241 282 511-4100 Communication Services 420 49.11% - 6,490 3,970 1,000 511-4801 Special Events 1,000 0.00% - 15,724 - 17,000 511-4910 Election Expense - -100.00% 7,262 5,770 8,309 6,000 511-5200 Operating Supplies 12,500 108.33% - - 144 800 511-5210 Uniform Expense 800 0.00% 3,416 3,117 3,429 3,562 511-5400 Books, Dues & Publications 3,531 -0.87% 960 5,406 2,507 8,640 511-5500 Training 6,615 -23.44% Non-Operating: 145,298 15,290 42,748 42,890 511-8200 Grants & Aids 68,219 59.06% $ 389,988 $ 290,292 $ 333,489 $ 398,873 Total Operating Expenditures $ 393,602 -1.32% $ 580,908 $ 497,218 $ 540,662 $ 607,352 TOTAL EXPENSES $ 567,971 -6.48% $ (580,908) $ (497,218) $ (540,662) $ (607,152) NET REVENUE / (EXPENSE) $ (567,971) -6.45% 57 0100-City Council 9/27/2023 5:55 PM CITY MANAGER Share of City Budget $294,109, 0.5% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Promote Organizational Efficiency Overall Employee Satisfaction (Strongly Agree & Agree) na na na 0% 0% 0% Performance Excellence / Leadership Training Courses 2 5 4 3 5 4  Develop a new Tagline and Branding Indentity  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 (FY25 & FY26)  Create a neighborhood redevelopment partnership program with developers and contractors.  Implement initiatives from a branding and identity study for the City and its various districts. PRIOR YEAR ACCOMPLISHMENTS (FY23)  Coordinate with FDOT on the Around the Mound & Brooks Bridge projects. 58  001 GENERAL FUND - 0200 CITY MANAGER Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personnel Services: 3.00 3.00 3.00 4.00 Number of Funded Employees (FTE's) 2.00 136,100 134,743 141,217 147,583 512-1100 Executive Salaries 158,100 7.13% 136,319 136,904 88,368 141,696 512-1200 Regular Salaries 60,287 -57.45% 421 162 - 2,100 512-1201 Service Awards 1,800 -14.29% 1,279 - - - 512-1400 Salaries - Overtime - 0.00% 15,908 16,059 16,448 18,764 512-2100 FICA Taxes 12,993 -30.76% 3,911 3,887 4,009 4,388 512-2101 Medicare 3,039 -30.75% 104,359 45,313 24,006 14,215 512-2200 Retirement Contributions 7,296 -48.67% 5,594 5,665 3,228 4,926 512-2204 Retirement Contributions - DC Plan 2,713 -44.92% 7,229 7,273 7,668 7,588 512-2210 Deferred Compensation 7,296 -3.85% 31,333 34,063 13,740 37,407 512-2300 Dental, Life & Health Insurance 23,436 -37.35% 367 375 257 487 512-2400 Worker's Compensation 350 -28.23% $ 442,820 $ 384,444 $ 298,942 $ 379,156 Total Personnel Services $ 277,310 -26.86% Operating Expenditures: 4,788 39,813 81,875 8,376 512-3100 Professional Services - -100.00% 2,183 2,128 4,380 4,650 512-4000 Travel and Per Diem 3,150 -32.26% 1,752 1,575 1,889 3,101 512-4100 Communication Services 1,032 -66.72% 1,762 73 1 75 512-4200 Postage 75 0.00% 26 - - 75 512-4620 Vehicle / Maintenance Repair 75 0.00% 2,428 70 110 65 512-4700 Printing & Binding 65 0.00% - 2,922 7,349 5,000 512-4800 Promotional Activities 5,000 0.00% 109 - 196 200 512-5100 Office Supplies 200 0.00% 624 394 7,104 2,000 512-5200 Operating Supplies 2,000 0.00% 1,089 417 998 1,250 512-5204 Fuel & Oil 1,313 5.00% 38 192 271 400 512-5210 Uniform Expense 400 0.00% - - 2,963 - 512-5231 Computer Hardware/Software - 0.00% 3,325 2,259 2,663 1,915 512-5400 Books, Dues & Publications 1,915 0.00% 125 2,058 3,713 2,075 512-5500 Training 1,575 -24.10% $ 18,248 $ 51,900 $ 113,512 $ 29,182 Total Operating Expenditures $ 16,800 -42.43% $ 461,069 $ 436,344 $ 412,454 $ 408,338 TOTAL EXPENSES $ 294,109 -27.97% $ (461,069) $ (436,344) $ (412,454) $ (408,338) NET REVENUE / (EXPENSE) $ (294,109) -27.97% 59 0200-City Manager 9/4/2023 11:21 AM PUBLIC INFORMATION & RELATIONS Share of City Budget $203,616, DESCRIPTION 0.4% The Public Information Officer/Public Relations Manager serves as the official information resource of the city by developing communication policy and implementing strategic communication strategies, managing the image and public perception of the city, and engaging the media and public on important issues to develop and nurture lasting relationships between the city and its stakehoders. The Public Information Manager serves as a member of the city’s Emergency Management team that works before, during and after emergencies to coordinate and plan city operations; and provides constant communication and emergency messages to elected officials, staff, and the public. MISSION The City of Fort Walton Beach’s public relations and public information mission is to convey the city’s objectives effectively and efficiently to residents, businesses and visitors while garnering feedback to better serve the public need. A key function of this position includes working with members of the community, media, civic and professional groups to carry out the mission and vision of the city. Actual YTD thru 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2020-21 2021-22 2022-23 2022-23 2023-24 Improve Internal and External Communications Upgrade and improve website functionality for increased access to city information by increasing public engagement of the websi N/A N/A N/A N/A 100% Implement public engagement projects to support city's strategic objectives by developing new public engagement projects. N/A N/A N/A N/A 2 Improve city's brand image and communication with the public with city-branded projects and partnerships. N/A N/A N/A N/A 100% FUTURE GOALS (FY25 & FY26)  Work with FDOT on the Around the Mound & Brooks Bridge projects.  Implement initiatives from the Branding project for the City and its various districts. PRIOR YEAR ACCOMPLISHMENTS (FY23) N/A 60  001 GENERAL FUND - 0210 PIO Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personnel Services: - - - - Number of Funded Employees (FTE's) 2.00 - - - - 512-1200 Regular Salaries 133,361 100.00% - - - - 512-1201 Service Awards 200 100.00% - - - - 512-2100 FICA Taxes 7,428 100.00% - - - - 512-2101 Medicare 1,737 100.00% - - - - 512-2204 Retirement Contributions - DC Plan 10,002 100.00% - - - - 512-2300 Dental, Life & Health Insurance 18,761 100.00% - - - - 512-2400 Worker's Compensation 213 100.00% $ - $ - $ - $ - Total Personnel Services $ 171,702 100.00% Operating Expenditures: - - - - 512-3100 Professional Services 18,452 100.00% - - - - 512-4000 Travel and Per Diem 5,000 100.00% - - - - 512-4100 Communication Services 1,662 100.00% - - - - 512-5210 Uniform Expense 200 100.00% - - - - 512-5400 Books, Dues & Publications 3,100 100.00% - - - - 512-5500 Training 3,500 100.00% $ - $ - $ - $ - Total Operating Expenditures $ 31,914 100.00% $ - $ - $ - $ - TOTAL EXPENSES $ 203,616 100.00% $ - $ - $ - $ - NET REVENUE / (EXPENSE) $ (203,616) 100.00% 61 0210 - PIO 9/4/2023 11:25 AM HUMAN RESOURCES Share of City Budget $434,912, .07% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Attract and Retain a High-Quality Workforce Career Development and Training Classes Held 14 15 21 6 25 15 Employees Recognized (Yearly) 56 51 32 21 55 50 Turnover: Public Safety Personnel 8% 2% 19% 19.15% 8% 0% Turnover: Non-Public Safety Personnel 6% 4% 17% 39.80% 10% 0%  Finalize new document management system  Continued human capital development  Continue quarterly combined welness and safety initiatives  Implementation of Mental Health Component for Staff (2nd Alarm Project)  Focus on Health & Wellness (Health & Wellness Fair, Lunch & Learns, etc. ) FUTURE GOALS (FY25 & FY26)  Continue to provide comprehensive training to all employees (diversity, leadership, ethics and accountability) PRIOR YEAR ACCOMPLISHMENTS (FY23)  Wellness Fair & Employee Recognition  Insurance - Open Enrollment  Implemented of new software  Sustained health insurace cost  Continue Employee Benefits Statements  Implemented additional retirement benefits 62  001 GENERAL FUND - 0300 HUMAN RESOURCES Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personnel Services: 4.00 4.00 4.00 4.00 Number of Funded Employees (FTE's) 4.00 88,508 89,743 94,057 98,898 513-1100 Executive Salaries 104,188 5.35% 122,299 124,232 136,301 137,236 513-1200 Regular Salaries 153,631 11.95% 104 100 - 2,000 513-1201 Service Awards 1,600 -20.00% - - 500 4,893 513-1202 Incentive/Merit Pay 3,126 -36.12% 41 66 883 - 513-1400 Salaries - Overtime - 0.00% 13,036 13,422 14,517 14,813 513-2100 FICA Taxes 16,082 8.56% 3,049 3,139 3,395 3,464 513-2101 Medicare 3,761 8.57% 12,563 12,930 14,059 15,101 513-2204 Retirement Contributions - DC Plan 16,526 9.44% - - 2,448 3,717 513-2210 457 Deferred Compensation 3,219 -13.39% 22,737 26,534 33,436 39,508 513-2300 Dental, Life & Health Insurance 38,879 -1.59% 272 279 266 386 513-2400 Worker's Compensation 418 8.17% $ 262,609 $ 270,446 $ 299,863 $ 320,018 Total Personal Services $ 341,429 6.69% Operating Expenditures: 21,916 43,723 84,291 39,081 513-3100 Professional Services 39,997 2.34% 20,216 21,162 18,141 29,700 513-3102 Employee Physicals & Immunizations 29,700 0.00% 254 3,176 3,002 4,400 513-4000 Travel and Per Diem 2,700 -38.64% 1,759 - - - 513-4001 Tuition Reimbursement - 0.00% 1,496 1,533 1,914 1,840 513-4100 Communication Services 433 -76.48% 230 68 203 100 513-4200 Postage 100 0.00% 117 468 429 494 513-4400 Rentals & Leases 494 0.00% 365 662 489 500 513-4700 Printing & Binding 500 0.00% 49 - 2,461 1,000 513-4800 Promotional Activities 1,000 0.00% 125 200 - 500 513-4920 Advertising 500 0.00% 2,374 2,198 1,821 2,300 513-5100 Office Supplies 2,300 0.00% 9,950 11,400 13,883 12,000 513-5200 Operating Supplies 12,000 0.00% 215 152 345 400 513-5210 Uniform Expense 400 0.00% 593 538 952 460 513-5400 Books, Dues & Publications 460 0.00% 762 1,295 2,285 4,500 513-5500 Training 2,900 -35.56% $ 60,421 $ 86,576 $ 130,215 $ 97,276 Total Operating Expenditures $ 93,484 -3.90% $ 323,030 $ 357,022 $ 430,078 $ 417,293 TOTAL EXPENSES $ 434,912 4.22% $ (323,030) $ (357,022) $ (430,078) $ (417,293) NET REVENUE / (EXPENSE) $ (434,912) 4.22% 63 0300-HR 9/4/2023 11:27 AM RISK MANAGEMENT Share of City Budget $978,012, DESCRIPTION 1.7% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Reduce Workers Compensation Expense Workers Compensation Accidents 39 47 8 19 20 15 Workers Compensation Accidents with Injuries 29 43 7 19 5 10 Workers Compensation Experience Modification 0.80 0.80 1.03 0.80 0.80 1.03 Provide a Safe Workplace Safety Training Classes Held 0 4 3 6 25 5  Reduce worker's compensation injuries by implementing video and 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  On-Line Training Option FUTURE GOALS (FY25 & FY26)  Reduce workers compensation experience modification factor  Continue to provide safety training and reduce vehicle accidents PRIOR YEAR ACCOMPLISHMENTS (FY23)  Sucessfully enrolled all CDL drives in FMCSA Clearing house 64  001 GENERAL FUND - 0310 RISK MANAGEMENT Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Operating Expenditures: - 4,981 26,390 36,000 519-3101 Legal Services 36,000 0.00% 708 - - - 519-4000 Travel & Per Diem 2,400 100.00% 521,803 631,049 670,535 762,246 519-4500 Insurance 789,512 3.58% 12,793 45,631 35,271 100,000 519-4501 Unrecovered Insurance Claims 100,000 0.00% - 13,500 30,000 50,000 519-4503 Claim Settlements 50,000 0.00% - - 1,330 - 519-5200 Operating - 0.00% 2,058 1,375 2,833 - 519-5226 Agency Account Spending - 0.00% - 2,397 - - 519-5234 Safety Supplies/Equipment - 0.00% - - - - 519-5500 Training 100 100.00% $ 537,362 $ 698,933 $ 766,359 $ 948,246 Total Operating Expenditures $ 978,012 3.14% $ 537,362 $ 698,933 $ 766,359 $ 948,246 TOTAL EXPENSES $ 978,012 3.14% $ (537,362) $ (698,933) $ (766,359) $ (948,246) NET REVENUE / (EXPENSE) $ (978,012) 3.14% 65 0310-Risk Mgmt 9/4/2023 11:29 AM INFORMATION TECHNOLOGY Share of City Budget $909,092, DESCRIPTION 1.6% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Provide Current Technology to Users Computers, Servers, Laptops & Tablets Replaced 13% 12% 11% 3% 20% 30% Police Laptops Replaced 14% 38% 7% 0% 20% 30% Support Department Productivity by Minimizing Downtime Hours of Downtime: Public Safety (police & fire) 1 0 0 0 10 1 Hours of Downtime: Non-Public Safety 1 0 0 0 20 1  Continue current technology to users by replacing computers and servers that are 5 years old.  Continue current technology to police department by replacing laptops every five years.  Compete new server and network infrastructure hardware  Continue cyber security awareness training FUTURE GOALS (FY25 & FY26 )  Continue to implement new technology to increase security on the City's network.  Working on implemting a disaster recover plan PRIOR YEAR ACCOMPLISHMENTS (FY23)  Purchased rugged laptops for PD per 5 year plan.  Purchased desktops, laptops, and tablets per year plan.  Refined procedures for remote work and meetings 66  001 GENERAL FUND - 0320 INFORMATION TECHNOLOGY Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personnel Services: 4.00 4.00 5.00 5.00 Number of Funded Employees (FTE's) 4.00 226,063 228,428 295,392 280,613 516-1200 Regular Salaries 242,833 -13.46% - - - 2,800 516-1201 Service Awards 1,900 -32.14% 250 - 100 25,388 516-1202 Incentive/Merit 30,948 21.90% 12,250 12,276 16,991 17,911 516-2100 FICA Taxes 16,445 -8.18% 2,865 2,871 3,974 4,189 516-2101 Medicare 3,846 -8.19% 12,478 12,564 16,754 17,869 516-2204 Retirement Contributions - DC Plan 20,533 14.91% - - 1,484 1,940 516-2210 457 Deferred Compensation 3,039 56.64% 51,217 54,972 45,922 45,774 516-2300 Dental, Life & Health Insurance 28,588 -37.54% 292 299 363 489 516-2400 Worker's Compensation 438 -10.35% $ 305,415 $ 311,410 $ 380,980 $ 396,974 Total Personal Services $ 348,571 -12.19% Operating Expenditures: 176,996 184,742 175,414 344,385 516-3100 Professional Services 436,914 26.87% 2 182 2,787 2,000 516-4000 Travel and Per Diem 2,200 10.00% 30,107 30,826 36,916 33,232 516-4100 Communication Services 73,336 120.68% - - - 32,203 516-4300 Utilities 2,243 -93.03% 824 31 425 - 516-4620 Vehicle Repair 500 100.00% 1,465 2,659 2,582 6,000 516-4630 Equipment Repair 11,000 83.33% 906 1,498 1,271 1,500 516-5200 Operating Supplies 2,500 66.67% 130 68 2,101 1,628 516-5204 Fuel & Oil 1,000 -38.57% 383 371 - 500 516-5210 Uniform Expense 500 0.00% 8,419 10,583 23,396 20,700 516-5231 Computer Hardware/Software 25,700 24.15% 2,532 3,573 4,716 5,142 516-5400 Books, Dues & Publications 2,629 -48.87% - 1,120 999 1,200 516-5500 Training 2,000 66.67% $ 221,765 $ 235,652 $ 250,607 $ 448,490 Total Operating Expenditures $ 560,522 24.98% Capital Outlay: - - 3,650 - 516-6420 Computer Hardware/Software - 0.00% $ - $ - $ 3,650 $ - Total Capital Outlay $ - 0.00% $ 527,180 $ 547,061 $ 635,237 $ 845,463 TOTAL EXPENSES $ 909,092 7.53% $ (527,180) $ (547,061) $ (635,237) $ (845,463) NET REVENUE / (EXPENSE) $ (909,092) 7.53% 67 0320-Info Tech 9/4/2023 11:30 AM CITY CLERK Share of City Budget $370,024, .04% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Continue to properly maintain public records Boxes Scanned/Destroyed 31 120 30 24 20 45 Documents Recorded with County 44 55 67 46 45 55 Requisitions/Purchase Orders 16 28 28 31 30 35 Continue to provide prompt & professional customer service Public records requests & Public records requested $ generated 316/$257 387 / $607 407 / $508 391 / $851 486 / $380 375/ $500 Legal/Display Ads 21 29 11 30 25 35 Lien requests/dollars generated 483/$14,464 651 / $19,336 664 / $18,720 457 / $13,110 560/$20,000 560/$20,000 Number of pages transcribed (Council/Board/Comm) 251 321 394 344 315 375 Continue to provide professional administrative support Contracts/Leases/Agreements/MOA/MOU processed 48 59 13 46 50 50 Number of Council and Board/Committee meetings 42 62 61 57 50 55 Ordiances & Resolutions approved by Council 22 55 83 52 40 40 Developing a Records Administrator position to assume the duties and responsibilities of performing lien searches, previously performed by a  contract labor. Position will also provide administrative support to City Clerk, Deputy City Clerk, and City Council, as needed. FUTURE GOALS (FY25 & FY26)  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 (FY23) Restructured the duties and responsibilities of the Clerk's department staffing during the retirement of support staff, and created the position of  Deputy City Clerk.  Submitted Code of Ordinance and Land Development Code additions and revisions to Municode on a quarterly basis after approval for posting.  Purged files that met retention requirements and relocated files for retention from old warehouse/Public Works Facility to Civic Auditorium. IDeveloping a Records Administrator position to assume the duties and responsibilities of performing lien searches, previously performed by a  contract labor. Position will also provide administrative support to City Clerk, Deputy City Clerk, and City Council, as needed. 68  001 GENERAL FUND - 0400 CITY CLERK Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: - - - 400 341-9300 Photo Copies/Certifying - -100.00% $ - $ - $ - $ 400 TOTAL REVENUES $ - -100.00% Personnel Services: 2.00 2.00 2.00 2.00 Number of Funded Employees (FTE's) 3.00 75,518 76,164 80,014 84,721 512-1100 Executive Salaries 89,172 5.25% 44,636 45,267 47,459 48,556 512-1200 Regular Salaries 104,471 115.16% - - 150 1,900 512-1201 Service Awards 1,900 0.00% 11 44 5 25 512-1400 Salaries - Overtime - -100.00% 7,559 7,742 8,716 8,601 512-2100 FICA Taxes 12,371 43.83% 1,768 1,811 2,038 2,012 512-2101 Medicare 2,893 43.80% 25,745 25,423 11,733 - 512-2200 Retirement Contributions - 0.00% 5,664 5,719 6,888 14,345 512-2204 Retirement Contributions - DC Plan 10,627 -25.92% - - 1,667 2,542 512-2210 457 Deferred Compensation 9,423 0.00% 15,130 16,046 11,289 8,368 512-2300 Dental, Life & Health Insurance & Def Comp 457 27,330 226.60% 162 170 155 224 512-2400 Worker's Compensation 321 43.17% $ 176,193 $ 178,385 $ 170,116 $ 171,293 Total Personal Services $ 258,508 50.92% Operating Expenditures: 34,020 33,815 48,658 41,284 512-3100 Professional Services 40,962 -0.78% 1,803 716 2,917 3,316 512-4000 Travel and Per Diem 2,982 -10.07% 690 735 1,252 1,277 512-4100 Communication Services 866 -32.21% 70 65 33 100 512-4200 Postage 100 0.00% 75 1,659 - 1,810 512-4400 Rentals & Leases 1,810 0.00% 644 974 2,136 2,000 512-4912 Recording Fees 4,000 100.00% 12,339 19,206 9,041 12,000 512-4915 Legal Advertising 12,000 0.00% 700 667 1,124 1,500 512-5100 Office Supplies 3,000 100.00% 1,734 2,098 2,258 2,200 512-5101 Office Supplies - City Hall Copier (Dept Alloc) 2,200 0.00% 687 577 855 1,200 512-5200 Operating Supplies 2,600 116.67% 97 - 63 200 512-5210 Uniform Expense 300 50.00% - - 1,280 - 512-5231 Computer Hardware/Software 37,347 100.00% 740 655 1,174 1,010 512-5400 Books, Dues & Publications 1,130 11.88% 241 1,391 2,006 3,045 512-5500 Training 2,220 -27.09% $ 53,839 $ 62,558 $ 72,795 $ 70,942 Total Operating Expenditures $ 111,517 57.19% $ 230,032 $ 240,943 $ 242,911 $ 242,235 TOTAL EXPENSES $ 370,024 52.75% $ (230,032) $ (240,943) $ (242,911) $ (241,835) NET REVENUE / (EXPENSE) $ (370,024) 53.01% 69 0400-City Clerk 9/4/2023 11:33 AM FINANCE Share of City Budget $903,091, DESCRIPTION 1.6% 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 (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Provide Accurate and Timely Financial Information Monthly Financial Reports Prepared within 20 Days 80% 95% 98% 100% 96% 100% Findings From External Auditors 5 2 3 annual measure 2 0 Prepare Useful & Meaningful Financial Documents to the Public Achieve GFOA Distinguished Budget Presentation Award (possible points awarded)    annual measure   Achieve GFOA Certificate of Achievement for Financial Reporting    annual measure    Prepare 98% of monthly financial reports within 20 days of the end of the month to provide timely financial information.  Provide monthly financials to City Council in the monthly City Manager's report.  Streamilne processes regarding grant management and the budget process through new, innovative software. FUTURE GOALS (FY25 & FY26)  Re-allocate all Information Technology (IT) expenditures to the IT Department and add a cost allocation for each division.  Continue to establish controls and segregation of duties throughout the City staff.  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 (FY23)  Received GFOA Distinguished Budget Presentation Award and Certificate of Achievement for Financial Reporting.  Accounting division staff is fully staffed.  Accounting policies and procedures manual completed. 70  001 GENERAL FUND - 0500 FINANCE Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personnel Services: 6.00 7.00 8.00 8.00 Number of Funded Employees (FTE's) 7.00 78,198 101,535 108,620 113,974 513-1100 Executive Salaries - -100.00% 239,470 266,534 293,973 364,414 513-1200 Regular Salaries 397,808 9.16% 417 50 - 5,900 513-1201 Service Awards 5,600 -5.08% 446 990 382 850 513-1400 Overtime 850 0.00% 19,149 21,224 23,709 28,014 513-2100 FICA Taxes 23,441 -16.32% 4,478 4,964 5,544 6,552 513-2101 Medicare 5,482 -16.33% 71,860 37,375 23,784 13,255 513-2200 Retirement Contributions 14,593 10.09% 9,803 17,072 18,468 22,369 513-2204 Retirement Contributions - DC Plan 14,504 -35.16% - - 707 1,378 513-2210 457 Deferred Compensation 3,080 123.49% 71,004 80,633 80,671 126,735 513-2300 Dental, Life & Health Insurance & Def Comp 457 88,670 -30.03% 389 469 453 765 513-2400 Worker's Compensation 637 -16.77% $ 495,213 $ 530,846 $ 556,312 $ 684,205 Total Personal Services $ 554,664 -18.93% Operating Expenditures: 160,893 80,061 81,850 53,290 513-3100 Professional Services 241,998 354.11% 57,577 65,188 74,115 73,500 513-3200 Annual Audit Services 76,500 4.08% 4,276 1,114 5,001 4,900 513-4000 Travel and Per Diem 6,325 29.08% 1,207 1,942 2,642 3,300 513-4100 Communication Services 433 -86.88% 5,173 1,059 4,733 5,000 513-4200 Postage 5,000 0.00% 452 151 1,745 483 513-4400 Rentals & Leases 483 -0.07% 1,094 1,366 - 1,375 513-4700 Printing and Binding 2,100 52.73% 11 5 8 35 513-4903 Sales Tax Expense/Penalty 25 -28.57% 4,274 5,234 10,739 5,350 513-5100 Office Supplies 7,500 40.19% 1,863 1,574 1,863 2,905 513-5200 Operating Supplies 3,000 3.27% 517 733 642 800 513-5210 Uniform Expense 800 0.00% 130 - - - 513-5231 Computer Hardware/Software - 0.00% 3,281 1,603 1,570 2,685 513-5400 Books, Dues & Publications 2,465 -8.19% - 2,315 3,236 6,484 513-5500 Training 1,799 -72.25% $ 241,299 $ 163,012 $ 188,608 $ 160,683 Total Operating Expenditures $ 348,427 116.84% Capital Outlay: - 3,037 - - 513-6420 Computer Hardware/Software - SrAcct/Grants - 0.00% $ - $ 3,037 $ - $ - Total Capital Outlay $ - 0.00% $ 736,513 $ 696,895 $ 744,920 $ 844,889 TOTAL EXPENSES $ 903,091 6.89% $ (736,513) $ (696,895) $ (744,920) $ (844,889) NET REVENUE / (EXPENSE) $ (903,091) 6.89% 71 0500-Finance 9/4/2023 11:37 AM PURCHASING Share of City Budget $270,245, DESCRIPTION .04% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Procure Products As Efficiently As Possible Purchases Made By Purchase Order 3,247 2,886 2,552 2,148 3,000 3,000 Time Between Requisition Approval And Purchase Order Creation 9% 3% 5% 5% <4% <3%  Review and standardize bid document language and forms, in preparation of going to online bid process.  Continue gathering metrics on Purchasing trends. FUTURE GOALS (FY25 & FY26)  Update City Purchasing Policies and bring to City Council for approval. PRIOR YEAR ACCOMPLISHMENTS (FY23)  Researched and compiled metrics supporting purchasing threshold increases 72  001 GENERAL FUND - 0530 PURCHASING Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personnel Services: 3.00 3.00 3.00 3.00 Number of Funded Employees (FTE's) 3.63 140,782 142,769 155,708 159,407 513-1200 Regular Salaries 199,183 24.95% 100 - 317 4,600 513-1201 Service Awards 4,600 0.00% - - 0 100 513-1400 Overtime 100 0.00% 8,595 8,692 9,483 9,688 513-2100 FICA Taxes 12,157 25.48% 2,010 2,033 2,218 2,266 513-2101 Medicare 2,843 25.46% 18,370 18,685 11,880 6,628 513-2200 Retirement Contributions 7,296 10.09% 7,484 7,626 8,217 8,578 513-2204 Retirement Contributions - DC Plan 10,550 22.99% 8,500 8,934 9,279 9,104 513-2300 Dental, Life & Health Insurance 28,071 208.33% 185 187 184 255 513-2400 Worker's Compensation 319 25.03% $ 186,027 $ 188,925 $ 197,286 $ 200,625 Total Personal Services $ 265,119 32.15% Operating Expenditures: 8,159 8,404 7,243 - 513-3100 Professional Services - 0.00% - - 249 1,135 513-4000 Travel and Per Diem 1,135 0.00% 826 949 1,240 1,126 513-4100 Communication Services 544 -51.69% 34 41 40 75 513-4200 Postage 75 0.00% 27 107 98 - 513-4400 Rentals & Leases - 0.00% 379 333 - 500 513-4630 Equipment Repair 500 0.00% - - - 25 513-4700 Printing & Binding 25 0.00% - 111 41 375 513-5100 Office Supplies 375 0.00% - - 320 800 513-5200 Operating Supplies 800 0.00% 124 103 100 300 513-5210 Uniform Expense 300 0.00% 235 330 235 804 513-5400 Books, Dues & Publications 874 8.71% 249 - 79 500 513-5500 Training - NIGP online courses (2 classes) 500 0.00% $ 10,033 $ 10,378 $ 9,645 $ 5,640 Total Operating Expenditures $ 5,128 -9.08% $ 196,061 $ 199,302 $ 206,931 $ 206,263 TOTAL EXPENSES $ 270,245 31.02% $ (196,061) $ (199,302) $ (206,931) $ (206,263) NET REVENUE / (EXPENSE) $ (270,245) 31.02% 73 0530-Purchasing 9/4/2023 11:43 AM POLICE Share of City Budget $8,825,501, DESCRIPTION 13.4% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Respond Promptly to Calls for Service Calls for Service 33,776 43,118 36,947 26,979 40,000 40,000 Response Time: Top Priority Calls (min:sec, call received to on-scene) 1:02 5:21 5:50 4:16 4:30 4:30 Call to Dispatch na 2:14 2:50 1:51 2:00 2:00 Dispatch to on Scene na 3:07 3:01 2:25 2:30 2:30 Protect Life and Property Part 1 Crimes Reported 525 449 539 385 600 550 Number of House Checks 79 192 118 46 100 100 Number of Traffic Crashes 1,083 1,326 1,260 696 1,100 1,050 Promote Community Involvement Citizens Police Academy Participants (# of attendees) 0 0 0 0 15 0 Community engagement events (# of events) 101 44 84 142 24 24 Training Employee training hours 2,090 3,354 2,979 2,338 2,000 2,225 Number of employees trained in Crisis Intervention 0 0 6 8 6 6  Achieve average response times (call received to officer on-scene) to under 5 minutes for emergency calls  Decrease the number of traffic crashes through Education, Engineering and Enforcement  Obtain Commission for Florida Law Enforcement Accreditation Certification  Conduct one community event or meeting per month. FUTURE GOALS (FY25 & FY26)  Establish a Marine Patrol  Evaluate recruit and retain efforts to ensure full staffing  Locate and apply for additional funding through Public Grants  Collaborate with local stakeholders to improve public welfare and improve the quality of life for all people in the City PRIOR YEAR ACCOMPLISHMENTS (FY23)  Recognized as one of the top traffic safety agencies in the State of Florida  Implantation of the License Plate Reader program  Trained additional officers in Crisis Intervention  Received two awards from the Florida Police Chief Association for Midsize agencies: The Rocky Pomerance Law Enforcement Excellence Award for our Community Policing Programs and the Lee McGehee Police Officer of the Year for Officer Wedingtons Social Media program.  The Department partnered with the Okaloosa Academy to provide a School Safety Officer.  Two Officers were selected to be subject matter experts by FDLE to assist with State wide curriculum development for law enforcement.  Reduced crime to a 15 year low and reduced traffic crashed by 25%. 74 75  001 GENERAL FUND - 0800 POLICE Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: 217,473 223,280 236,729 223,280 312-5200 Insurance Premium Tax - Police Pension 236,729 6.02% 90 45 - 50 329-4000 Taxi Permit/Bicycle Registration 50 0.00% 1,061 888 1,619 1,100 342-1000 Law Enforcment Services 1,500 36.36% 950 3,123 4,979 3,000 342-1800 Photo Copies 4,800 60.00% 35,632 32,108 30,598 31,000 351-5000 Traffic Fines 40,000 29.03% 19,315 18,132 14,421 15,213 351-5030 Traffic Fines - Law Enforcement Automation 20,000 31.47% 759 1,529 645 - 354-1100 Parking Citations 1,000 0.00% 9,078 5,027 4,550 2,000 366-3010 Designated Donations - 100.00% - 222,492 154,760 109,865 1592-331-1200 Federal COPS Grant - 0.00% $ 284,359 $ 506,625 $ 448,301 $ 385,508 TOTAL REVENUES $ 304,079 -21.12% Personnel Services: 63.74 67.34 67.57 67.57 Number of Funded Employees (FTE's) 70.47 105,414 106,386 112,868 117,624 521-1100 Executive Salaries 123,917 5.35% 2,690,314 2,633,077 3,003,967 3,270,802 521-1200 Regular Salaries 3,578,025 9.39% - 72,702 69,630 109,457 521-1200 Regular Salaries - COPS Grant - -100.00% 1,104 1,900 629 64,800 521-1201 Service Awards 55,280 -14.69% 250 - 100 - 521-1202 Incentive/Merit Pay - 0.00% 85,162 157,845 140,030 157,636 521-1300 Part-Time Wages 120,635 -23.47% 220,272 257,803 221,301 235,438 521-1400 Salaries - Overtime 290,879 23.55% 75,241 79,884 107,435 107,123 521-1401 Salaries - Overtime Holiday Worked 113,889 6.32% 44,587 53,276 62,930 111,494 521-1501 Incentive Pay 129,865 16.48% 6,626 5,214 3,820 4,200 521-1507 Clothing Allowance 3,600 -14.29% 188,885 192,024 213,468 212,882 521-2100 FICA Taxes 235,935 10.83% - 5,948 4,891 6,418 521-2100 FICA Taxes - COPS Grant - 0.00% 44,174 44,048 49,924 49,890 521-2101 Medicare 55,901 12.05% - 2,252 1,144 1,398 521-2101 Medicare - COPS Grant - 0.00% 127,990 58,465 35,768 19,883 521-2200 Retirement Contributions - General Employees 21,889 10.09% 704,826 1,036,038 1,253,733 1,270,387 521-2201 Retirement Contributions - Police Officers 1,652,460 30.08% - 32,649 36,381 48,840 521-2201 Retirement Contributions - Police Officers - COPS Grant - 0.00% 217,473 223,280 236,729 235,435 521-2203 Insurance Premium Tax - Police Pension 236,729 0.55% 18,469 18,554 21,162 23,740 521-2204 Retirement Contributions - DC Plan 32,726 37.85% 454,136 503,949 523,406 638,935 521-2300 Dental, Life & Health Insurance 687,305 7.57% - 11,884 10,246 27 521-2300 Dental, Life & Health Insurance - COPS Grant - 0.00% 56,683 58,454 70,074 101,762 521-2400 Worker's Compensation 110,775 8.86% - 1,633 2,747 3,832 521-2400 Worker's Compensation - COPS Grant - -100.00% $ 5,041,605 $ 5,557,265 $ 6,182,384 $ 6,792,003 Total Personnel Services $ 7,449,810 9.69% Operating Expenditures: 84,899 93,992 121,022 107,600 521-3100 Professional Services 566,618 426.60% 200 20 203 1,000 521-3101 Legal 1,000 0.00% - 617 645 1,100 521-3510 Information & Evidence 1,100 0.00% 7,751 11,819 16,335 27,500 521-4000 Travel and Per Diem 27,500 0.00% - 1,086 - - 521-4001 Tuition reimbursement - 0.00% 34,093 38,455 48,239 58,497 521-4100 Communication Services 65,166 11.40% 1,187 697 454 1,250 521-4200 Postage 1,250 0.00% 39,543 41,640 49,051 47,380 521-4300 Utilities 48,801 3.00% 633 2,533 2,322 2,682 521-4400 Rentals & Leases 2,682 0.00% 82,329 74,748 123,770 147,681 521-4610 Maintenance Contracts 45,295 -69.33% 50,351 64,848 68,299 52,000 521-4620 Vehicle Repair 72,000 38.46% 10,530 1,766 462 3,000 521-4630 Equipment Repair 3,000 0.00% 1,712 1,138 2,248 2,800 521-4700 Printing & Binding 2,800 0.00% (200) 645 727 1,300 521-4904 Wrecker Expense 1,300 0.00% - 64 - - 521-4915 Legal Advertising - 0.00% 3,874 6,407 6,085 9,146 521-5100 Office Supplies 9,146 0.00% 76 0800-Police 9/27/2023 5:59 PM  001 GENERAL FUND - 0800 POLICE Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change 91,261 47,522 76,868 72,200 521-5200 Operating Supplies 72,700 0.69% 91,826 124,797 189,118 194,539 521-5204 Fuel & Oil 204,266 5.00% 28,923 29,524 45,755 35,270 521-5210 Uniform Expense 35,270 0.00% 5,695 17,567 19,811 25,000 521-5213 Ammunition Expense 25,000 0.00% 367 3,118 3,124 - 521-5226 Designated Donation Spending - 0.00% 4,556 5,976 20,555 4,300 521-5231 Computer Hardware/Software 7,300 69.77% 5,995 6,239 3,926 4,500 521-5233 Tools/Guns 4,500 0.00% - - - 450 521-5250 Operating Supplies - Grounds Maintenance 450 0.00% 7,044 4,184 3,040 7,458 521-5400 Books, Dues & Publications 7,458 0.00% 14,222 29,489 18,359 26,500 521-5500 Training 26,500 0.00% - 83,497 - - Grant-Related Expenses - 0.00% $ 566,790 $ 692,385 $ 820,416 $ 833,153 Total Operating Expenditures $ 1,231,102 47.76% Capital Outlay: - - 5,670 - 521-6310 Improvements Other Than Bldgs - 0.00% - - 15,726 - 521-6402 Equipment - 0.00% 293,322 247,987 42,100 - 521-6403 Passenger Vehicles - 0.00% 17,493 6,648 91,343 - 521-6406 Specialized Equipment - 0.00% 15,503 22,311 - - 521-6420 Computer Hardware/Software - 0.00% $ 326,317 $ 276,947 $ 154,839 $ - Total Capital Outlay $ - 0.00% Debt Service 144,040 144,018 143,767 145,529 581-9121 Transfer to Debt Service Fund 144,589 -0.65% 2013 Revenue Note-Municipal Facilities Police-yr 11 of 18 $ 144,040 $ 144,018 $ 143,767 $ 145,529 Total Debt Service $ 144,589 -0.65% $ 6,078,751 $ 6,670,616 $ 7,301,406 $ 7,770,685 TOTAL EXPENSES $ 8,825,501 13.57% $ (5,794,392) $ (6,163,992) $ (6,853,105) $ (7,385,177) NET REVENUE / (EXPENSE) $ (8,521,422) 15.39% 77 0800-Police 9/27/2023 5:59 PM FIRE Share of City Budget $7,013,435, 11.2% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Respond Promptly to Calls for Service Response Time Under 5 Minutes (dispatch to on-scene) 80% 81% 100% 75% >90% >90% Fire Code Review of Construction Plans Completed within 5 Business Days 100% 100% 100% 68% >96% >95% Minimize Injuries, Death, and Property Destruction One & Two Family Residential Structure Fires Confined to Room of Origin 62% 62% 35% 38% >60% >60% Events, Programs, Outreach Initiatives 50 52 2 54 >60 >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.  Certify at least 200 citizens in CPR/First Aid  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 (FY25 & FY26)  Increase use of Community Assistance, Referral, and Education Services (CARES)  Expand capabilities of the City's Fire Training Facility to accommodate additional specialty training and increase live burn exercises.  Increase smoke detector program to residents in need.  Secure satellite communications equipment to support the City's Emergency Management operations during disasters. PRIOR YEAR ACCOMPLISHMENTS (FY23)  Three additional Personnel became Paramedic certified.  Three additional Personnel enrolled in Paramedic training utilizing FEMA Grant  Submitted multiple Federal grants totaling over 350,000.00 for fire-rescue tools, equipment, and marine assets.  Began a Community CPR training intiative and have certifed over 150 citizens. 78 79  001 GENERAL FUND - 0900 FIRE Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: 209,722 235,435 256,006 235,435 312-5100 Insurance Premium Tax - Fire Pension 256,006 8.74% 761,048 1,131,131 1,193,544 1,123,927 325-1310 Fire Assessment Fee - -100.00% 10,115 14,834 1,791 6,400 329-2010 Fire Safety Plan Review 3,500 -45.31% 7,720 9,482 11,950 8,600 335-2100 Fire Supplemental Compensation 8,600 0.00% 1,463 1,463 1,823 1,250 342-2200 Safety Permits & Licenses 1,250 0.00% 12,427 21,103 22,318 18,600 342-2700 Annual Safety Inspection Fees 22,000 18.28% 398,393 399,861 244,074 - 331-2055 Grant Revenue - Safer Grant - 0.00% 202,857 - - - 331-2055 Asst to FF Grant - 0.00% 265 863 - - 366-1060 Donations - 0.00% $ 1,604,010 $ 1,814,172 $ 1,731,505 $ 1,394,212 TOTAL REVENUES $ 291,356 -79.10% Personnel Services: 44.00 44.00 44.25 44.25 Number of Funded Employees (FTE's) 43.25 105,945 107,295 113,644 116,882 522-1100 Executive Salaries 120,356 2.97% 1,655,285 2,037,550 2,255,447 2,706,417 522-1200 Regular Salaries 2,701,238 -0.19% 260,715 185,092 98,980 - 522-1200 Regular Salaries - Safer Grant FF - 0.00% 1,670 900 683 46,300 522-1201 Service Awards 40,700 -12.10% 250 - 100 18,504 522-1202 Incentive Pay 1,110 -94.00% 389,285 408,426 365,591 361,856 522-1400 Salaries - Overtime 361,856 0.00% 83,917 89,796 108,694 93,212 522-1401 Salaries - Overtime Holiday Supplement 93,212 0.00% - - 58,016 - 522-1402 Unscheduled Overtime - 0.00% 23,055 23,192 28,120 25,901 522-1501 Incentive Pay 47,095 81.83% 150,208 157,279 168,782 164,927 522-2100 FICA Taxes 174,961 6.08% - 11,206 7,498 - 522-2100 FICA Taxes - Safer Grant FF - 0.00% 35,129 36,858 39,473 38,572 522-2101 Medicare 40,919 6.08% - 2,546 1,754 - 522-2101 Medicare - Safer Grant FF - 0.00% 19,390 18,640 11,957 6,628 522-2200 Retirement Contributions - General Employees - -100.00% - - 18 - 522-2204 Retirement Contributions - DC General 1,818 0.00% 1,160,926 1,291,348 1,326,499 1,431,211 522-2202 Retirement Contributions - Firefighters 1,630,438 13.92% - 99,178 56,358 - 522-2202 Retirement Contributions - Safer Grant FF - 0.00% 209,722 235,435 256,006 235,435 522-2203 Insurance Premium Tax - Fire Pension 256,006 8.74% 371,811 436,481 471,587 563,908 522-2300 Dental, Life & Health Insurance 545,505 -3.26% - 30,608 22,618 - 522-2300 Dental, Life & Health Ins - Safer Grant FF - 0.00% 71,256 80,540 103,095 144,090 522-2400 Worker's Compensation 150,588 4.51% - 8,112 5,967 - 522-2400 Worker's Compensation - Safer Grant FF - 0.00% $ 4,538,566 $ 5,260,483 $ 5,500,888 $ 5,953,842 Total Personal Services $ 6,165,801 3.56% Operating Expenditures: 22,689 38,225 25,510 17,645 522-3100 Professional Services 25,135 42.45% - - 16,800 24,000 522-3102 Employee Physicals & Immunizations 24,000 0.00% 5,861 - 5,861 5,861 522-3400 Other Services 5,861 0.00% 2,056 6,985 4,606 8,000 522-4000 Travel and Per Diem 8,000 0.00% 17,261 16,803 16,661 21,012 522-4100 Communication Services 17,580 -16.33% 291 274 66 300 522-4200 Postage 300 0.00% 48,995 55,532 60,901 51,782 522-4300 Utilities 54,168 4.61% 199 2,217 730 863 522-4400 Rentals & Leases 863 0.00% 8,177 8,173 11,412 18,472 522-4610 Maintenance Contracts 20,407 10.47% 33,741 19,765 60,740 60,000 522-4620 Vehicle Repair 50,000 -16.67% 3,327 10,346 2,118 10,000 522-4630 Equipment Repair 10,000 0.00% 898 105 647 1,000 522-4700 Printing & Binding 2,000 100.00% 1,337 1,199 1,109 1,000 522-5100 Office Supplies 2,500 150.00% 57,258 27,716 25,014 30,000 522-5200 Operating Supplies 35,000 16.67% 16,949 24,015 44,863 39,137 522-5204 Fuel & Oil 41,094 5.00% 19,082 25,252 51,959 21,000 522-5210 Uniform Expense 21,950 4.52% 144 2,318 11,012 20,000 522-5216 Medical Supplies 20,000 0.00% 80 0900 - Fire 9/27/2023 6:00 PM  001 GENERAL FUND - 0900 FIRE Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change - 863 - - 522-5224 Donation Spending - 0.00% 8,364 8,519 120,022 62,000 522-5234 Safety Supplies/Equipment 62,000 0.00% 1,451 1,252 11,335 25,000 522-5261 Public Outreach and Education 25,000 0.00% 2,096 2,696 2,587 2,470 522-5400 Books, Dues & Publications 2,470 0.00% 10,130 23,719 8,876 23,400 522-5500 Training 31,400 34.19% - 66,262 - - Grant-Related Expenses - 0.00% $ 260,305 $ 342,237 $ 482,829 $ 442,942 Total Operating Expenditures $ 459,728 3.79% Capital Outlay: - - 33,479 - 522-6214 Building Improvements - 0.00% - 4,616 44,371 - 522-6402 Equipment - 100.00% 26,536 25,004 - - 522-6403 Passenger Vehicles - 0.00% - 999,320 - - 522-6404 Trucks - 0.00% 199,852 2,493 - - 522-6406 Fire Equipment - 0.00% 6,222 - - - 522-6420 Computer Hardware/Software - 0.00% 5,247 4,239 3,211 - 522-7200 Interest Payments - 0.00% $ 237,858 $ 1,035,672 $ 81,061 $ - Total Capital Outlay $ - 0.00% Debt Service 188,824 167,652 104,002 502,404 581-9121 Transfer to Debt Service Fund 387,906 -22.79% 2013 Revenue Note-Municipal Facilities Fire-yr 11 of 18 2015 Interfund Loan -Fire Pumper- yr 10 of 10 Fire Ladder Truck - yr 3 of 3 $ 188,824 $ 167,652 $ 104,002 $ 502,404 Total Debt Service $ 387,906 -22.79% $ 5,225,552 $ 6,806,044 $ 6,168,780 $ 6,899,189 TOTAL EXPENSES $ 7,013,435 1.66% $ (3,621,542) $ (4,991,872) $ (4,437,275) $ (5,504,977) NET REVENUE / (EXPENSE) $ (6,722,079) 22.11% 81 0900 - Fire 9/27/2023 6:00 PM  001 GENERAL FUND - 0910 EMERGENCY MANAGEMENT Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 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% - 6,967 6,157 6,917 522-4100 Communication Services 4,100 -40.73% - - - 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% $ - $ 6,967 $ 6,157 $ 16,527 Total Operating Expenditures $ 13,710 -40.73% $ - $ 6,967 $ 6,157 $ 16,527 TOTAL EXPENSES $ 13,710 -40.73% $ - $ (6,967) $ (6,157) $ (16,527) NET REVENUE / (EXPENSE) $ (13,710) -40.73% 82 0910-Emergency Mgmt 9/4/2023 11:50 AM RECREATION Share of City Budget $1,887,990 2.3% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Provide Diverse Recreational Opportunities Youth After School Participants (Total registrations) 129 137 162 135 40 41 Youth After School Program Capacity 74% 64% 94% 75% 90% 95% Adult & Youth Sports Teams Participants 256 244 1642 2027 250 265 Adult & Youth Sports Teams with Sponsors 100% 100% 100% 75% 100% 100%  Bid out Preston Hood Addition package - Construct multi-use field addition with new Park building and restroom facility  Develop 5- Year Park Plan with updated equipment planned out FUTURE GOALS (FY25 & FY26)  Renovate outdoor patio at Recreation Center PRIOR YEAR ACCOMPLISHMENTS (FY23)  Complete Batting Cage cover project 83  001 GENERAL FUND - 1000 RECREATION Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: 107,230 118,669 166,520 107,500 347-2000 Program Revenue 186,000 73.02% - 270 25,674 28,000 347-2012 Program Revenue - Softball Instructional Program 20,000 0.00% 37,610 52,224 22,810 45,000 347-2011 Program Revenue - Not City Staff Provided 27,000 -40.00% 31,620 46,295 43,930 38,000 347-2100 Sponsorship Revenue 40,000 5.26% 6,816 7,104 13,092 12,500 347-2200 Rentals - Auditorium, Rec Centers, etc. 10,000 -20.00% 9,398 13,009 23,717 13,200 347-2210 Rentals tax-exempt - Auditorium, Rec Centers, etc. 15,000 13.64% 28,981 24,750 34,055 32,000 347-5610 Memberships 32,000 0.00% 2,310 1,820 - 1,800 347-4030 Holiday Parade Entry Fee 1,800 0.00% $ 223,964 $ 264,141 $ 329,798 $ 278,000 TOTAL REVENUES $ 331,800 19.35% Personnel Services: 12.70 12.70 12.70 12.70 Number of Funded Employees (FTE's) 12.92 94,712 103,758 109,821 113,098 572-1100 Executive Salaries 93,291 -17.51% 382,230 390,106 438,950 393,887 572-1200 Regular Salaries 431,658 9.59% 379 600 108 14,300 572-1201 Service Awards 10,300 -27.97% 68,069 51,701 30,519 112,829 572-1300 Part-Time Wages 75,097 -33.44% 3,256 4,126 7,294 - 572-1400 Salaries - Overtime - 0.00% - - 604 - 572-1401 Holiday Worked - 0.00% 32,010 32,206 34,376 35,686 572-2100 FICA Taxes 36,947 3.53% 7,486 7,532 8,039 8,346 572-2101 Medicare 8,641 3.53% 93,360 56,071 29,859 13,255 572-2200 Retirement Contributions 7,296 -44.95% 19,959 20,878 22,795 24,167 572-2204 Retirement Contributions - DC Plan 33,689 39.40% - - 1,536 2,377 572-2210 457 Deferred Compensation 2,767 16.41% 82,204 93,198 105,400 124,495 572-2300 Dental, Life & Health Insurance 107,759 -13.44% 12,740 12,507 15,025 22,537 572-2400 Worker's Compensation 22,701 0.73% $ 796,406 $ 772,683 $ 804,326 $ 864,977 Total Personnel Services $ 830,147 -4.03% Operating Expenditures: 20,933 12,113 30,568 21,900 572-3100 Professional Services 24,900 13.70% 27,574 69,943 38,395 52,700 572-3400 Other Services 52,700 0.00% 28,368 26,032 39,340 55,950 572-3407 Program Instruction 50,950 -8.94% 4,275 7,260 6,720 5,000 572-3450 Other Services - Grounds Maintenance 5,000 0.00% 849 751 951 6,800 572-4000 Travel and per Diem 6,800 0.00% 3,587 3,881 4,286 4,015 572-4100 Communication Services 916 -77.17% 230 242 250 200 572-4200 Postage 200 0.00% 191,718 207,201 255,691 223,489 572-4300 Utilities 230,194 3.00% 3,837 9,523 7,187 7,736 572-4400 Rentals & Leases 7,736 0.00% 3,177 5,066 5,373 4,544 572-4610 Maintenance Contracts 5,039 10.89% 259 621 709 350 572-4620 Vehicle Repair 350 0.00% 970 - 243 800 572-4630 Equipment Repair 800 0.00% - 70 - - 572-4700 Printing and Binding - 0.00% 2,957 3,467 4,186 4,000 572-5100 Office Supplies 4,000 0.00% 8,188 19,726 20,802 29,550 572-5200 Operating Supplies 29,550 0.00% 4,109 2,698 4,352 4,054 572-5204 Fuel & Oil 4,257 5.00% 8,920 9,694 9,016 9,300 572-5207 Program Expense 9,300 0.00% 28,851 33,274 42,314 42,550 572-5208 Sponsorship Expense 47,550 11.75% 1,174 972 1,230 1,400 572-5210 Uniform Expense 1,400 0.00% 41,254 9,599 2,107 - 572-5224 Donation Spending - 0.00% - - 1,500 - 572-5231 Computer Hardware/Software - 0.00% - 188 - - 572-5250 Operating Supplies - Grounds Maintenance - 0.00% - 183 55 190 572-5400 Books, Dues & Publications 190 0.00% 700 470 780 1,325 572-5500 Training 1,325 0.00% $ 381,929 $ 422,974 $ 476,055 $ 475,853 Total Operating Expenditures $ 483,157 1.53% 84 1000-Recreation 9/12/2023 11:34 AM  001 GENERAL FUND - 1000 RECREATION Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Capital Outlay: 108,520 - 2,320 - 572-6214 Building Improvements - 0.00% - 50,094 125,101 - 572-6310 Improvements Other Than Building - 0.00% 92,020 65,950 44,874 - 572-6402 Equipment - 0.00% $ 200,539 $ 116,044 $ 172,296 $ - Total Capital Outlay $ - 0.00% Debt Service 550,198 551,813 551,697 551,869 581-9121 Transfer to Debt Service Fund 574,686 4.13% 2013A Bank Loan -Recreation Complex- yr 11 of 15 Navitas Fitness Pro - yr 5 of 6 $ 550,198 $ 551,813 $ 551,697 $ 551,869 Total Debt Service $ 574,686 4.13% $ 1,929,072 $ 1,863,515 $ 2,004,374 $ 1,892,699 TOTAL EXPENSES $ 1,887,990 -0.25% $ (1,705,108) $ (1,599,374) $ (1,674,576) $ (1,614,699) NET REVENUE / (EXPENSE) $ (1,556,190) -3.62% 85 1000-Recreation 9/12/2023 11:34 AM PARKS Share of City Budget $1,411,339, DESCRIPTION 2.4% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Ensure Parks are Safe, Functional, and Attractive Park Rentals - Liza Jackson, Landing, Chester Pruitt Park 206 321 326 217 300 325 Field Rentals 343 610 673 1728 220 300 Controller Monitors Connected to I.Q. Irrigation Central Control System 75% 75% 75% 56% 90% 90%  Complete Landing Phase 1 and Phase 2 construction (Waterfront amenities, Stage, Restrooms  Turf Infields on fields 1-5 at Preston Hood Athletic Complex FUTURE GOALS (FY25 & FY26)  Complete Preston Hood Athletic Complex addition  Liza Jackson Boat Ramp and park renovation PRIOR YEAR ACCOMPLISHMENTS (FY23)  Installed Playgrounds at Garniers Beach and Vesta Heights  Installed 15 new shade sails at Preston Hood Complex from Hurricane Sally Damage  Installed Restroom at Ferry Park  Demolished racquetball block walls and resurfaced 4 courts at Tennis Center 86  001 GENERAL FUND - 1010 PARKS / ROW Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: 18,490 49,722 53,905 19,300 347-2200 Rentals - Parks 70,000 262.69% 3,794 6,735 6,070 6,650 347-2210 Rentals tax-exempt - Parks 15,000 125.56% 43,496 43,496 43,496 43,496 344-9007 DOT Right-of-Way Maintenance Contract 43,496 0.00% 1,215 7,715 7,694 1,550 362-1000 Rentals & Leases 5,500 254.84% $ 66,995 $ 107,667 $ 111,165 $ 70,996 TOTAL REVENUES $ 133,996 88.74% Personnel Services: 13.00 13.00 13.00 13.00 Number of Funded Employees (FTE's) 13.00 418,586 416,333 355,256 504,194 572-1200 Salaries 472,259 -6.33% - 350 104 8,900 572-1201 Service Awards 4,900 -44.94% 250 - - - 572-1202 Incentive/Merit Pay - 0.00% 12,763 7,938 7,743 4,020 572-1400 Salaries - Overtime 7,898 96.46% 1,664 1,259 1,534 - 572-1401 Salaries - Overtime Holiday Worked - 0.00% 26,082 25,684 23,020 30,382 572-2100 FICA Taxes 29,638 -2.45% 6,100 6,007 5,384 7,105 572-2101 Medicare 6,932 -2.44% 60,916 56,007 24,511 13,255 572-2200 Retirement Contributions 7,296 -44.95% 16,770 15,531 16,875 25,836 572-2204 Retirement Contributions - DC Plan 29,166 12.89% - - 770 1,244 572-2210 457 Deferred Compensation 1,427 14.71% 79,686 89,188 72,423 138,692 572-2300 Dental, Life & Health Insurance & Def Comp 457 120,689 -12.98% 13,660 12,153 10,092 23,493 572-2400 Worker's Compensation 23,631 0.59% $ 636,477 $ 630,450 $ 517,712 $ 757,122 Total Personnel Services $ 703,836 -7.04% Operating Expenditures: - - - 280 572-3100 Professional Services 280 0.00% 26,267 57,749 54,200 57,497 572-3400 Other Services 73,000 0.00% 37,677 26,211 46,652 43,102 572-3450 Other Services - Grounds Maintenance 43,102 0.00% 4,615 4,776 8,053 4,827 572-4100 Communication Services 2,536 -47.45% 86,345 89,828 84,774 94,960 572-4300 Utilities 97,809 3.00% 22,164 35,301 11,909 60,571 572-4400 Rentals & Leases 55,381 -8.57% 630 747 1,138 656 572-4610 Maintenance Contracts 80 -87.80% 7,435 6,756 5,407 4,600 572-4620 Vehicle Repair 4,600 0.00% 16,376 19,852 18,734 17,030 572-4630 Equipment Repair 16,570 -2.70% 22,508 18,675 18,742 16,100 572-5200 Operating Supplies 16,100 0.00% 16,331 19,611 25,873 21,833 572-5204 Fuel & Oil 22,925 5.00% 1,067 - 856 2,600 572-5210 Uniform Expense 2,600 0.00% 7,388 7,504 1,667 9,550 572-5233 Tools 9,550 0.00% 260 1,618 448 2,530 572-5234 Safety Supplies/Equipment 2,990 18.18% 82,612 95,599 94,087 76,000 572-5250 Operating Supplies - Grounds Maintenance 96,000 26.32% 180 - 130 200 572-5400 Books, Dues & Publications 200 0.00% - - 67 500 572-5500 Training 500 0.00% $ 331,855 $ 384,226 $ 372,738 $ 412,835 Total Operating Expenditures $ 444,223 7.60% Capital Outlay: - - 6,055 - 572-6214 Building Improvements - 0.00% 16,574 56,798 3,972 119,000 572-6310 Improvements Other Than Building 88,280 -25.82% 50,059 15,815 47,508 90,870 572-6402 Equipment 100,000 10.05% 82,104 120 - - 572-6404 Trucks - 0.00% 3,663 - 19,906 - 572-6406 Specialized Equipment - 0.00% $ 152,399 $ 72,733 $ 77,441 $ 209,870 Total Capital Outlay $ 188,280 100.00% $ 1,120,731 $ 1,087,410 $ 967,891 $ 1,379,828 TOTAL EXPENSES $ 1,411,339 2.28% $ (1,053,735) $ (979,743) $ (856,726) $ (1,308,832) NET REVENUE / (EXPENSE) $ (1,277,343) -2.41% 87 1010-Parks & ROW 9/4/2023 11:56 AM GOLF CLUB Share of City Budget DESCRIPTION $2,609,903, 4.4% 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. 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 customer service and course maintenance. Actual YTD thru 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Ensure Player Satisfaction Active Memberships 540 1258 1441 1184 700 800 Active Youth Memberships 54 145 170 153 75 100 Golf Shop Merchandise Sales $18,408 $20,695 $62,338 $47,725 $50,000 $50,000 Online Booking Rounds na na 11,216 12% 12% 30% Online Income na na $213,759 $196,620 $150,000 $150,000 Gift Certificates Distributed 2422 2951 315 327 250 250 Gift Certificate Revenue $138,831 $241,479 $65,293 $87,195 $50,000 $50,000 Out-of-Play Areas with Native Plant Material 15% 15% 15% 56% 15% 15%  Resurfacce Veranda concrete  New fencing around parking lot by Country Club entrance  Level/Resod Tee Boxes  Construct Material Block Bays off of #8 Green Pines FUTURE GOALS (FY25 & FY26)  First Tee Facility Completion  Parking lot off Country Club resurfacing  Replace Back 9 Oaks irrigation  Replace Retention Wall in bad areas on Pines/Oaks course PRIOR YEAR ACCOMPLISHMENTS (FY23)  Demolish old buildings off of Country Club Avenue  Thinned shrubs around Pines/Oaks Course 88  001 GENERAL FUND - 1040 GOLF CLUB Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: 813,711 1,004,338 1,159,054 1,127,612 347-5000 Greens Fees 1,305,537 15.78% 1,735 3,897 1,705 1,500 347-5020 Tournament Fees 3,000 100.00% 20,919 45,198 62,751 37,000 347-5025 Tournament Fees - Tax Exempt 70,000 89.19% 61,594 69,553 25,937 64,761 347-5099 GolfNow/Comp Green Fees 52,361 -19.15% 131,146 159,704 177,873 135,000 347-5100 Membership Fees 180,000 33.33% 559,316 644,833 618,055 665,000 347-5200 Golf Cart Rental 690,193 3.79% 544 416 187 350 347-5210 Pull Cart Rental 200 -42.86% 46,356 52,347 13,380 51,437 347-5299 GolfNow/Comp Golf Cart Fees 37,361 -27.37% 79,594 97,686 129,699 106,000 347-5300 Driving Range 140,000 32.08% 29,170 29,899 26,005 40,320 347-5400 Rental and Lease Income - Restaurant & Pro Shop 34,500 -14.43% 2,340 2,340 3,259 2,810 347-5510 GHIN Handicapping Service 3,000 6.76% 5,539 2,196 - 2,500 347-5900 League Play - -100.00% 42,572 59,860 66,898 50,140 347-5915 Merchandise Sales 70,000 39.61% (84) (99) (135) 151 347-5920 Cash Over/(Under) - -100.00% 27,803 28,900 3,594 31,008 362-2010 Rental and Lease Income - Tower 31,007 0.00% $ 1,822,256 $ 2,201,069 $ 2,288,262 $ 2,315,589 TOTAL REVENUES $ 2,617,159 13.02% Personnel Services: 29.17 29.17 28.17 27.42 Number of Employees (FTE's) 27.42 533,378 466,639 592,775 573,893 572-1200 Regular Salaries 726,150 26.53% 1,058 950 - 25,100 572-1201 Service Awards 23,900 -4.78% 275,692 274,848 288,197 295,090 572-1300 Part-Time Wages 325,589 10.34% 8,326 7,216 10,589 1,100 572-1400 Salaries - Overtime 1,100 0.00% 13,825 15,051 21,061 2,765 572-1401 Salaries - Overtime Holiday Worked 2,765 0.00% 50,132 47,604 54,941 62,059 572-2100 FICA Taxes 67,206 8.29% 11,725 11,133 12,849 14,514 572-2101 Medicare 15,717 8.29% 109,991 60,855 34,811 19,883 572-2200 Retirement Contributions 21,889 10.09% 14,996 16,289 23,056 26,952 572-2204 Retirement Contributions - DC Plan 27,419 1.73% 65,946 58,592 109,697 110,496 572-2300 Dental, Life & Health Insurance 104,242 -5.66% 9,072 8,507 13,473 21,636 572-2400 Worker's Compensation 23,803 10.02% $ 1,094,140 $ 967,684 $ 1,161,449 $ 1,153,487 Total Personnel Services $ 1,339,780 16.15% Operating Expenditures: 53,537 50,475 53,273 45,804 572-3100 Professional Services 45,804 0.00% - - - 125 572-3400 Other Services 125 0.00% 40,350 38,735 16,280 40,130 572-3450 Other Services - Grounds Maintenance 10,550 100.00% 4,073 4,562 4,240 2,253 572-4100 Communication Services - -100.00% 110 79 43 100 572-4200 Postage 100 0.00% 63,869 76,028 74,798 79,355 572-4300 Utilities 81,736 3.00% 137,151 173,536 140,549 189,480 572-4400 Rentals & Leases 189,480 0.00% 3,011 3,688 4,137 3,306 572-4610 Maintenance Contracts 3,123 -5.55% 3,205 1,066 1,389 500 572-4620 Vehicle Repair 500 0.00% 46,885 41,051 38,321 35,000 572-4630 Equipment Repair 35,000 0.00% - - - 1,750 572-4680 Plant & System Repair 1,750 0.00% 12,195 12,034 10,325 11,500 572-4800 Promotional Activities 11,500 0.00% 107,950 121,901 39,317 116,198 572-4899 GolfNow/Comp Golf Rounds & Carts 89,722 -22.79% 2,635 20,891 1,904 - 572-4916 Inventory - Over/(Short) - 0.00% 1,061 1,161 754 1,135 572-5100 Office Supplies 1,135 0.00% 22,368 22,892 18,446 26,770 572-5200 Operating Supplies 26,770 0.00% 19,949 16,513 32,479 25,335 572-5204 Fuel & Oil 26,602 5.00% 24,294 29,496 31,954 40,000 572-5205 Goods for Resale 40,000 0.00% 2,473 - - 3,600 572-5210 Uniform Expense 3,600 0.00% 3,865 1,577 4,625 6,000 572-5233 Tools 6,000 0.00% 278 490 1,239 3,680 572-5234 Safety Supplies/Equipment 3,680 0.00% - - - 4,000 572-5250 Operating Supplies - Grounds Maintenance 303,320 7483.00% 3,577 3,610 4,569 3,210 572-5400 Books, Dues & Publications 3,470 8.10% $ 552,835 $ 619,785 $ 478,643 $ 639,231 Total Operating Expenditures $ 883,966 38.29% 89 1040-Golf Ops 9/4/2023 11:59 AM  001 GENERAL FUND - 1040 GOLF CLUB Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Capital Outlay: - 6,926 40,877 30,000 572-6310 Improvements Other Than Building - -100.00% 42,702 - - 29,400 572-6402 Equipment 74,000 151.70% $ 42,702 $ 6,926 $ 40,877 $ 59,400 Total Capital Outlay $ 74,000 24.58% Debt Service: 3,238 3,240 315,395 315,397 581-9121 Transfer to Debt Service Fund 312,157 -1.03% Irrigation System Pines Course - yr 3 of 5 $ 3,238 $ 3,240 $ 315,395 $ 315,397 Total Debt Service $ 312,157 -1.03% 1,692,915 1,597,635 1,996,363 2,167,515 TOTAL EXPENSES 2,609,903 20.41% $ (1,692,915) $ (1,597,635) $ (1,996,363) $ 148,074 NET REVENUE / (EXPENSE) $ 7,256 -95.10% 90 1040-Golf Ops 9/4/2023 11:59 AM LIBRARY Share of City Budget $679,433, 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Provide Resources to Promote Literacy, Education, & Enrichment Inventoried Collection Per Citizen 2.6 2.4 2.3 3.7 4.7 5.2 Circulation per Item 0.6 1.3 0.4 0.2 2.1 2.0 Circulation per Active Borrower (City and Non-City Residents) 6.7 10.6 3.4 3.5 13.4 15.0 City Residents Who Have an Active Library Card 36% 19% 15% 8.4% 36% 36%  Continue to expand programming for children, young adults and grownups to provide entertaiment and educational opportunities for all ages Expand the depth and relevancy of the library collection across all ages to provide reading material of interest to the community and each age  group FUTURE GOALS (FY25 & FY26)  Expand services and programming both within and outside the library space to increase visibility and usage of the library by the community  Optimize the current library resources and space to provide opportunities for a wide variety of programming for all age groups  Increase the number of items within the library collection, both physically and digitally, to better meet the needs of the community PRIOR YEAR ACCOMPLISHMENTS (FY23)  Introduced new programs such as STEAM Kids, Pop Up STEAM, Baby Art, Loom Knitting, and outreach to Head Start and VPK's  Successfully increased community participation in library programming, outreach, and usage of physical space, such as Meeting Room  Increased the participation of community partners in library programming, building a stronger network of collaboration  Increased marketing of programming, services, and resources through in-house techniques-(flyers, brochures, and bookmarks) and social media  Increased the number of STEAM kits and games available to members, also added a puzzle exchange 91  001 GENERAL FUND - 1060 LIBRARY Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: 86,884 84,964 94,226 95,755 337-7000 Cooperative Funding - Operations 98,542 2.91% 1,995 3,815 9,275 2,800 341-9110 Passport Fees 2,800 0.00% 1,600 - 583 1,200 347-1000 Library Fees 1,300 8.33% 3,565 3,915 4,332 4,200 347-1010 Photo Copy Revenue 4,200 0.00% - - (11) 155 347-1210 Rentals - Taxable 100 -35.48% 150 - 75 - 347-1220 Rentals - Tax Exempt 100 0.00% 1,573 2,274 2,151 1,600 352-1000 Library Fines 1,500 0.00% 478 83 407 150 352-1010 Lost Publications 500 233.33% 2,236 2,076 1,451 1,100 366-2010 Contributions/Donations - 100.00% $ 98,480 $ 97,127 $ 112,488 $ 106,960 TOTAL REVENUES $ 109,042 1.95% Personnel Services: 9.22 9.22 9.22 9.40 Number of Funded Employees (FTE's) 9.40 202,091 207,132 218,720 207,174 571-1200 Regular Salaries 214,185 3.38% 158 350 104 11,800 571-1201 Service Awards 8,000 -32.20% 141,348 139,897 145,019 175,806 571-1300 Part-Time Wages 176,777 0.55% 643 29 355 200 571-1400 Salaries - Overtime 200 0.00% 21,190 21,298 23,443 23,558 571-2100 FICA Taxes 25,249 7.18% 4,956 4,981 5,483 5,509 571-2101 Medicare 5,905 7.19% 78,738 56,124 30,799 13,255 571-2200 Retirement Contributions 7,296 -44.95% 3,179 3,228 5,770 8,954 571-2204 Retirement Contributions - DC Plan 13,059 45.85% - - 243 475 571-2210 457 Deferred Compensation 520 9.42% 16,111 17,452 20,461 25,106 571-2300 Dental, Life & Health Insurance & Def Comp 457 33,095 31.82% 725 793 834 1,222 571-2400 Worker's Compensation 1,322 8.21% $ 469,139 $ 451,286 $ 451,230 $ 473,059 Total Personnel Services $ 485,610 2.65% Operating Expenditures: 5,687 2,922 2,948 3,180 571-3100 Professional Services 500 -84.28% 1,794 519 1,500 1,500 571-3400 Other Services 1,499 -0.07% - 400 395 800 571-3407 Program Instruction 900 12.50% - 250 - 250 571-3450 Operating Supplies - Grounds Maintenance 250 0.00% - - 594 - 571-4000 Travel and Per Diem 750 100.00% 1,747 882 - - 571-4001 Tuition Reimbursement - 0.00% 2,166 2,487 3,444 3,954 571-4100 Communication Services 576 -85.43% 268 331 56 200 571-4200 Postage 200 0.00% 88,213 87,207 88,823 106,090 571-4300 Utilities 97,850 -7.77% 13,873 14,685 14,001 15,072 571-4400 Rentals & Leases 1,470 -90.25% 2,469 2,885 3,934 2,602 571-4610 Maintenance Contracts 2,573 -1.13% - 1,649 - - 571-4640 Building Maintenance - 0.00% 1,441 1,311 1,754 2,010 571-5100 Office Supplies 2,010 0.00% 20,106 18,494 18,272 17,660 571-5200 Operating Supplies 15,050 -14.78% 1,208 585 697 600 571-5207 Program Expense 600 0.00% 1,022 2,842 4,832 - 571-5223 Passport Fee Spending - 0.00% 1,439 2,942 490 - 571-5224 General Donation Spending - 0.00% 2,707 - - - 571-5231 Computer Hardware/Software - 0.00% 292 292 228 300 571-5400 Books, Dues & Publications 490 63.33% - - 180 - 571-5500 Training - 0.00% $ 144,431 $ 140,683 $ 142,147 $ 154,218 Total Operating Expenditures $ 124,717 -19.13% Capital Outlay: - - 19,099 35,000 571-6402 Equipment - 0.00% 33,736 34,400 32,387 35,000 571-6600 Books, Publications & Library Materials 50,648 44.71% $ 33,736 $ 34,400 $ 51,486 $ 70,000 Total Capital Outlay $ 50,648 -27.65% $ - $ - $ - $ - Total Capital Improvements Program $ - 0.00% 92 1060-Library 9/12/2023 11:39 AM  001 GENERAL FUND - 1060 LIBRARY Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Debt Service 18,388 18,385 18,353 18,578 581-9121 Transfer to Debt Service Fund 18,458 -0.65% 2013 Revenue Note-Municipal Facilities Library-yr 11 of 18 $ 18,388 $ 18,385 $ 18,353 $ 18,578 Total Debt Service $ 18,458 -0.65% $ 665,694 $ 644,755 $ 663,217 $ 715,855 TOTAL EXPENSES $ 679,433 -5.09% $ (567,214) $ (547,627) $ (550,729) $ (608,895) NET REVENUE / (EXPENSE) $ (570,391) -6.32% 93 1060-Library 9/12/2023 11:39 AM MUSEUM Share of City Budget $331,718, 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2021-23 2022-23 2023-24 Share Community History With Public Visitors Per General Visitation Hour of Operation 4.6 5.9 7.8 5.5 5.0 6.1 Educational Programming Visitors During Non-General Visitation Hours 4,063 755 3,158 2,467 2,000 2,500 Outreach Programming Visitors During Non-General Visitation Hours 4,485 1,475 1,325 2,850 5,000 4,000 City Savings from Volunteer Assistance $5,633 $3,396 $2,505 $2,660 $3,000 $3,000  Bluewater Zoo demolition completed. Museum Store Addition construction underway. Continue to improve public presentation to museum visitors. Created introduction exhibit and developing archaeology exhibits at Indian  Museum. Received donation of Mississippian chieftan exhibit from Museum of Florida History at Gainesville.  Was awarded a 2023 Exhibits and Advertising Agreement in conjunction with Okaloosa County TDC. FUTURE GOALS (FY25 & FY26)  Upgrade Past Perfect to complete evaluation of site collections from filing to certification. Continue curatorial storage and preservation. Museum Store Addition and link into existing museum: The Museum Store will give the complex a Highway 98 presence to increase  visitation and sales. Will require a change in flow of gallery exhibit layout to facuilitate new entrance. PRIOR YEAR ACCOMPLISHMENTS (FY23)  Staff researched and was involved in the development of a teaching collection for use at Fred Gannon State Park. Heritage Park exceeded all previous years records in revenues for visitation and store sales. The museum generated $102,000.00. In  addition, staff was recognized for 5, 10, and 35 years of city service. 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, 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 included intro exhibit. 94  001 GENERAL FUND - 1070 MUSEUM Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: 175 245 175 200 341-9110 Passport Fees 100 -50.00% 16,766 26,555 35,572 25,166 347-3500 Admission Fees 30,000 19.21% 19,550 40,600 51,169 32,000 347-3510 Merchandise Sales 38,000 18.75% 7,806 1,646 7,032 5,500 347-3520 Fees - Tax Exempt 6,000 9.09% 967 547 257 450 347-3610 Memberships 1,000 122.22% 2,542 704 1,723 750 366-2010 Contributions/Donations - 100.00% $ 47,806 $ 70,296 $ 95,927 $ 64,066 TOTAL REVENUES $ 75,100 17.22% Personnel Services: 4.10 4.10 4.10 4.10 Number of Funded Employees (FTE's) 4.10 156,258 160,732 175,372 175,686 573-1200 Regular Salaries 188,684 7.40% - - 537 4,600 573-1201 Service Awards 4,500 -2.17% - - 100 - 573-1202 Incentive/Merit Pay - 0.00% 11,246 15,667 18,673 34,776 573-1300 PT Wages 26,164 -24.76% - 320 3 20 573-1400 Salaries - Overtime 20 0.00% 10,362 10,939 11,806 12,823 573-2100 FICA Taxes 13,658 6.51% 2,423 2,558 2,761 2,999 573-2101 Medicare 3,194 6.51% 34,745 18,704 11,928 6,628 573-2200 Retirement Contributions 7,296 10.09% 5,279 5,430 5,717 6,023 573-2204 Retirement Contributions - DC Plan 6,502 7.95% 15,466 16,614 19,968 23,148 573-2300 Dental, Life & Health Insurance 21,804 -5.81% 220 228 222 337 573-2400 Worker's Compensation 363 7.83% $ 235,999 $ 231,191 $ 247,087 $ 267,040 Total Personnel Services $ 272,188 1.93% Operating Expenditures: 1,132 1,123 2,575 3,230 573-3100 Professional Services 5,830 80.50% 790 493 397 800 573-3400 Other Services 800 0.00% - 443 1,053 2,000 573-4000 Travel and Per Diem 1,400 -30.00% 339 346 386 563 573-4100 Communication Services 300 -46.71% 9 13 2 75 573-4200 Postage 25 -66.67% 11,481 13,236 13,130 13,261 573-4300 Utilities 13,659 3.00% 360 540 520 560 573-4400 Rentals & Leases 560 0.00% 2,874 3,566 4,042 4,288 573-4610 Maintenance Contracts 4,289 0.02% - - - 50 573-4630 Equipment Repair 25 -50.00% 1,520 - - - 573-4640 Building Maintenance - 0.00% - - 1,550 - 573-4700 Printing & Binding - 0.00% 3,165 3,927 4,370 175 573-4800 Promotional Activities 100 -42.86% 1,364 1,047 1,285 1,590 573-5100 Office Supplies 1,590 0.00% 2,857 2,496 1,930 2,300 573-5200 Operating Supplies 5,100 121.74% - - - 50 573-5204 Fuel & Oil - -100.00% 8,604 18,351 22,936 18,000 573-5205 Goods For Resale 22,000 22.22% 359 189 382 - 573-5207 Program Expense - 0.00% 306 545 515 600 573-5210 Uniform Expense 600 0.00% 3,628 7,152 12,189 1,195 573-5215 Exhibit / Collection Supplies 1,800 50.63% 6 6 12 - 573-5223 Passport Fee Spending - 0.00% 1,995 901 1,328 - 573-5224 General Donation Spending - 0.00% 347 - - - 573-5231 Computer Hardware/Software - 0.00% 42 16 - 50 573-5234 Safety Supplies/Equipment 150 200.00% 486 911 291 500 573-5250 Operating Supplies - Grounds Maintenance 250 -50.00% 976 851 802 983 573-5400 Books, Dues & Publications 1,053 7.12% $ 42,641 $ 56,152 $ 69,695 $ 50,270 Total Operating Expenditures $ 59,531 18.42% $ 278,640 $ 287,343 $ 316,781 $ 317,310 TOTAL EXPENSES $ 331,718 4.54% $ (230,834) $ (217,048) $ (220,854) $ (253,244) NET REVENUE / (EXPENSE) $ (256,618) 1.33% 95 1070-Museum 9/5/2023 7:53 AM CEMETERY Share of City Budget $468,691, .09% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Provide a Well-Maintained Resting Place of Burial Cemetery Grounds with Turf in Good Condition 90% 90% 95% 71% 95% 95%  Construct new office building at Beal Memorial  Install Hope section addition with roadway FUTURE GOALS (FY25 & FY26)  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 (FY23)  Develop Design Plans for new Office /Building. 96  001 GENERAL FUND - 1080 CEMETERY Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: 149,965 251,590 249,340 192,000 343-8000 Sale of Lots 185,000 -3.65% 13,250 10,223 12,375 9,550 343-8100 Crypt Sales 7,800 -18.32% 19,935 30,240 17,510 21,000 343-8200 Niche Sales 16,600 -20.95% 20,290 28,370 23,750 24,000 343-8300 Weekend/Holidays Interments 23,000 -4.17% 146,490 212,795 179,905 178,500 343-8400 Openings/Closings 161,000 -9.80% 2,400 2,406 1,913 1,200 343-8500 Transfer Fees 3,000 150.00% - - - 49,680 381-2400 Transfer from Beal Memorial Cemetery Fund 49,680 0.00% $ 352,330 $ 535,624 $ 484,793 $ 475,930 TOTAL REVENUES $ 446,080 -6.27% Personnel Services: 3.00 3.00 3.00 3.00 Number of Funded Employees (FTE's) 3.00 113,172 118,387 129,754 131,365 539-1200 Regular Salaries 136,822 4.15% - 150 433 5,500 539-1201 Service Awards 5,500 0.00% 500 - - - 539-1202 Incentive/Merit Pay - 0.00% 2,067 531 582 500 539-1400 Salaries - Overtime 500 0.00% 106 141 160 100 539-1401 Salaries - Overtime Holiday Worked 100 0.00% 6,264 6,508 7,065 7,105 539-2100 FICA Taxes 7,874 10.83% 1,465 1,522 1,652 1,662 539-2101 Medicare 1,842 10.80% 55,892 56,036 35,810 19,883 539-2200 Retirement Contributions 21,889 10.09% 34,710 38,319 37,416 37,849 539-2300 Dental, Life & Health Insurance 39,284 3.79% 6,061 6,355 7,290 10,089 539-2400 Worker's Compensation 11,068 9.70% $ 220,237 $ 227,947 $ 220,163 $ 214,053 Total Personnel Services $ 224,879 5.06% Operating Expenditures: 948 1,030 1,030 950 539-3100 Professional Services 1,030 8.42% 76,850 99,975 94,150 80,000 539-3400 Other Services 80,000 0.00% 995 9,680 2,141 - 539-3450 Other Services - Grounds Maintenance - 0.00% 332 273 411 544 539-4100 Communication Services 266 -51.07% 116,515 104,055 125,052 99,725 539-4300 Utilities 102,717 3.00% - - - 60 539-4400 Rentals & Leases 60 0.00% 742 897 1,248 776 539-4610 Maintenance Contracts 310 -60.05% 80 59 128 - 539-4620 Vehicle Repair - 0.00% 1,820 2,792 5,144 1,850 539-4630 Equipment Repair 1,850 0.00% 6,585 19,295 9,880 - 539-4980 Repurchase Cemetery Lots - 0.00% 921 556 860 1,375 539-5200 Operating Supplies 1,375 0.00% 1,406 1,682 2,632 1,190 539-5204 Fuel & Oil 1,250 5.00% 96 179 173 180 539-5210 Uniform Expense 180 0.00% 73 - - 1,200 539-5233 Tools 1,200 0.00% - - - 690 539-5234 Safety Supplies/Equipment 690 0.00% 3,328 7,691 10,025 15,925 539-5250 Operating Supplies - Grounds Maintenance 15,845 -0.50% - - - 40 539-5500 Training 40 0.00% $ 210,692 $ 248,163 $ 252,874 $ 204,505 Total Operating Expenditures $ 206,812 1.13% Capital Outlay: - - 41,700 - 539-6214 Building Improvements - 0.00% - 5,973 - 49,680 539-6402 Equipment - -100.00% $ - $ 5,973 $ 41,700 $ 49,680 Total Capital Outlay $ - -100.00% 97 1080-Cemetery 9/5/2023 7:57 AM  001 GENERAL FUND - 1080 CEMETERY Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Interfund Transfers: 28,676 55,167 36,305 38,400 581-9162 Transfer to Beal Memorial Perpetual Care Fund 37,000 -3.65% Lot Sales - 20% of revenues $ 28,676 $ 55,167 $ 36,305 $ 38,400 Total Interfund Transfers $ 37,000 -3.65% $ 459,605 $ 537,251 $ 551,042 $ 506,637 TOTAL EXPENSES $ 468,691 -7.49% $ (107,275) $ (1,627) $ (66,249) $ (30,707) NET REVENUE / (EXPENSE) $ (22,611) -26.37% 98 1080-Cemetery 9/5/2023 7:57 AM GROWTH MANAGEMENT SERVICES Share of City Budget $223,294, .03% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Achieve <90% of above average customer satisfaction rating for service rendered by 0% 30% 87% 57% 90% 90% Growth Management Administration  Maintain current projects paid in a timely manner.  Provide operational services and tools to each division. FUTURE GOALS (FY25 & FY26)  Implement professional certification/license incentive program for the Department. PRIOR YEAR ACCOMPLISHMENTS (FY23)  Worked with MyGovernmentOnline (MGO) to implement new software for Department services.  Updated Department Hurricane Plan and completed training on Hurricane Plan and Damage Assessment process. 99  001 GENERAL FUND - 1200 GROWTH MANAGEMENT Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: 1,020 - - - 341-3001 Overhead Banner Installation Fee - 0.00% - 89 - - 341-9310 Engineering Drawings - 0.00% $ 1,020 $ 89 $ - $ - TOTAL REVENUES $ - 0.00% Personnel Services: 2.00 2.00 2.00 2.00 Number of Funded Employees (FTE's) 2.00 77,907 85,803 88,755 93,009 541-1100 Executive Salaries 100,459 8.01% 34,989 35,219 26,272 35,195 541-1200 Regular Salaries 37,984 7.92% 21 100 - 1,500 541-1201 Service Awards 1,500 0.00% - - - - 541-1202 Incentive/Merit Pay 5,027 0.00% - 35 3 - 541-1400 Overtime - 0.00% 6,954 7,470 6,998 8,013 541-2100 FICA Taxes 8,843 10.35% 1,626 1,747 1,637 1,874 541-2101 Medicare 2,068 10.35% 4,070 4,385 5,387 6,410 541-2204 Retirement Contributions - DC Plan 8,123 26.72% - - 1,848 2,790 541-2210 457 Deferred Compensation 3,165 0.00% 16,175 18,076 18,094 30,532 541-2300 Dental, Life & Health Insurance 21,804 -28.59% 149 160 127 205 541-2400 Worker's Compensation 230 12.06% $ 141,891 $ 152,995 $ 149,122 $ 179,528 Total Personnel Services $ 189,202 5.39% Operating Expenditures: 1,599 3,019 3,916 3,740 541-3100 Professional Services 10,491 180.52% (16) 1,459 1,490 1,600 541-4000 Travel and Per Diem 2,000 25.00% 698 844 998 1,389 541-4100 Communication Services 976 0.00% 4,631 6,344 7,177 6,565 541-4200 Postage 5,858 -10.77% 288 1,153 1,057 1,153 541-4400 Rentals & Leases 1,153 0.00% - - - - 541-4610 Maintenance Contracts - 0.00% 124 788 89 125 541-4620 Vehicle Repair 125 0.00% - 42 - 600 541-4630 Equipment Repair 600 0.00% 35 35 - 35 541-4700 Printing & Binding 35 0.00% 3,031 4,809 3,418 7,460 541-5100 Office Supplies 7,460 0.00% 384 303 557 1,500 541-5200 Operating Supplies 1,500 0.00% 122 257 787 351 541-5204 Fuel & Oil 369 5.00% 198 167 195 200 541-5210 Uniform Expense 200 0.00% 60 - - - 541-5231 Computer Hardware/Software - 0.00% 443 825 795 1,075 541-5400 Books, Dues & Publications 1,075 0.00% 895 566 1,815 2,250 541-5500 Training 2,250 0.00% $ 12,491 $ 20,612 $ 22,296 $ 28,043 Total Operating Expenditures $ 34,092 21.57% $ 154,382 $ 173,608 $ 171,418 $ 207,570 TOTAL EXPENSES $ 223,294 7.58% $ (153,362) $ (173,519) $ (171,418) $ (207,570) NET REVENUE / (EXPENSE) $ (223,294) 7.58% 100 1200-Growth Mgmt 9/20/2023 10:20 AM PLANNING & ZONING Share of City Budget $250,862, .04% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Increase Development Activity Citywide (Net) New Business Openings 52 70 89 109 72 75 New Developments Approved 16 28 12 9 16 10 Parcels Annexed into the City 0 0 1 0 1 1 Population Increase 0.92% 1.00% 0.98% na 1.0% 0.3% FUTURE GOALS (FY25 & FY26)  Continue to fine-tune MGO software to provide the best customer service  Review Land Development Code and prepare amendments based on the Downtown Master Plan and Commerce & Technology Park Plan  Complete development of MX-3 zoning district PRIOR YEAR ACCOMPLISHMENTS (FY23)  Updated sections of the City Land Development Code & Code of Ordinances to increase effectiveness and efficiency  Implemented new floodplain software to increase public outreach  Implemented new permitting/planning software system increasing transparency in the process 101  001 GENERAL FUND - 1205 PLANNING & ZONING Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: 25,617 130,897 28,007 23,500 329-1001 Zoning/Variances Fees 50,000 112.77% 16,024 18,684 6,238 8,500 329-2000 Zoning Site Plan Review 11,063 30.15% 200 200 600 260 329-9010 Licenses & Registrations 350 34.62% $ 41,842 $ 149,781 $ 34,844 $ 32,260 TOTAL REVENUES $ 61,413 90.37% Personnel Services: 4.00 4.00 3.00 3.00 Number of Funded Employees (FTE's) 3.00 95,093 131,493 146,326 166,016 515-1200 Regular Salaries 180,035 8.44% - - - 1,100 515-1201 Service Awards 1,000 0.00% - - - 4,327 515-1202 Incentive/Merit Pay 4,627 0.00% 235 426 67 150 515-1400 Overtime 150 0.00% 5,886 8,135 9,273 10,530 515-2100 FICA Taxes 11,456 8.80% 1,377 1,903 2,169 2,462 515-2101 Medicare 2,680 8.84% - - - - 541-2210 457 Deferred Compensation 545 0.00% 5,535 9,852 8,270 8,668 515-2204 Retirement Contributions - DC Plan 6,645 -23.34% 12,706 17,763 17,440 18,494 515-2300 Dental, Life & Health Insurance 19,144 3.51% 110 135 164 273 515-2400 Worker's Compensation 296 8.25% (7,620) (8,510) - - 515-1296 Salary Allocation Reimb from FBC Fund - 0.00% (20,239) (67,632) (33,773) - 515-1297 Salary Allocation Reimb from CDBG Fund - 0.00% $ 93,082 $ 93,565 $ 149,934 $ 212,019 Total Personnel Services $ 226,577 6.87% Operating Expenditures: 21,412 41,528 29,545 7,850 515-3100 Professional Services 7,850 0.00% - 1,437 42,547 4,050 515-4000 Travel and Per Diem 5,500 35.80% 1,198 1,079 1,323 1,329 515-4100 Communication Services 484 0.00% - 20 - 400 515-4200 Postage 400 0.00% - - - 701 515-4400 Rentals & Leases 701 0.00% - - 363 - 515-4620 Repair/Maint Services - 0.00% 495 1,134 883 800 515-4700 Printing & Binding 800 0.00% 139 94 27 300 515-5100 Office Supplies 300 0.00% 54 26 (56) 3,171 515-5200 Operating Supplies 1,092 -65.56% - - 10 350 515-5204 Fuel & Oil 368 5.00% 188 306 288 400 515-5210 Uniform Expense 400 0.00% 699 443 479 1,392 515-5400 Books, Dues & Publications 1,392 0.00% 165 1,605 2,298 4,785 515-5500 Training 5,000 4.49% $ 24,350 $ 47,672 $ 77,708 $ 25,528 Total Operating Expenditures $ 24,286 -4.87% $ 117,432 $ 141,237 $ 227,642 $ 237,547 TOTAL EXPENSES $ 250,862 5.61% $ (75,591) $ 8,544 $ (192,798) $ (205,287) NET REVENUE / (EXPENSE) $ (189,449) -7.71% 102 1205-Planning 9/5/2023 8:01 AM CODE ENFORCEMENT Share of City Budget $251,735, .04% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 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 3 0 0 0 1 1 Provide Timely & Effective Code Enforcement Response % of Inspections Completed Within 3 Days from Schedule Date n/a 179% 75% 38% 100% 100% % of Code Cases Complied n/a 124% 166% 85% 100% 100% FUTURE GOALS (FY25 & FY26)  Concentrate Code Enforcement resources towards future plans that coincide with the recent strategic priorities set by City Council PRIOR YEAR ACCOMPLISHMENTS (FY23)  Maintained a 98% code case compliance ratio without the need for Code Enforcement Board action.  Hired third code inspector and reorganized code enforcement zones to create a new (third) zone. 103  001 GENERAL FUND - 1217 CODE ENFORCEMENT Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: 22,341 5,459 53,931 12,500 354-1000 Code Enforcement - Fines 27,000 116.00% 975 4,545 10,450 4,000 354-1010 Code Enforcement - Fees 5,000 25.00% $ 23,316 $ 10,004 $ 64,381 $ 16,500 TOTAL REVENUES $ 32,000 93.94% Personnel Services: 2.00 2.00 2.75 2.75 Number of Funded Employees (FTE's) 2.75 100,310 101,310 133,508 145,446 529-1200 Regular Salaries 156,800 7.81% - 250 150 4,300 529-1201 Service Awards 4,300 0.00% 25 15 197 150 529-1400 Overtime 150 0.00% 5,930 6,026 7,726 9,142 529-2100 FICA Taxes 9,728 6.41% 1,387 1,409 1,807 2,138 529-2101 Medicare 2,275 0.00% 48,545 37,375 23,784 13,255 529-2200 Retirement Contributions 14,593 10.09% - - 1,744 3,416 529-2204 Retirement Contributions - DC General 3,668 0.00% 21,579 23,534 30,007 35,638 529-2300 Dental, Life & Health Insurance 36,975 3.75% - - 233 455 529-2210 Def Comp 457 489 0.00% 1,380 1,437 1,920 3,215 529-2400 Worker's Compensation 3,467 7.83% $ 179,155 $ 171,356 $ 201,076 $ 217,156 Total Personnel Services $ 232,445 7.04% Operating Expenditures: 7,739 7,971 12,117 4,000 529-3100 Professional Services 6,000 50.00% - 500 - 500 529-3400 Other Services 92 0.00% - - 1,674 4,450 529-4000 Travel and Per Diem 4,450 0.00% 1,615 1,273 1,774 2,303 529-4100 Communication Services 1,451 0.00% 61 62 660 300 529-4620 Vehicle Repair 300 0.00% - - 35 150 529-4700 Printing & Binding 150 0.00% - 1,084 2,366 100 529-5200 Operating Supplies 100 0.00% 779 821 1,366 1,463 529-5204 Fuel & Oil 1,536 5.00% 196 85 195 690 529-5210 Uniform Expense 690 0.00% 280 100 1,045 270 529-5400 Books, Dues & Publications 270 0.00% - - 1,110 4,250 529-5500 Training 4,250 0.00% $ 10,669 $ 11,896 $ 22,344 $ 18,476 Total Operating Expenditures $ 19,289 4.40% Capital Outlay: - 130 - - 529-6404 Trucks - 0.00% $ - $ 130 $ - $ - Total Capital Outlay $ - 0.00% $ 189,824 $ 183,382 $ 223,420 $ 235,632 TOTAL EXPENSES $ 251,735 6.83% $ (166,508) $ (173,379) $ (159,039) $ (219,132) NET REVENUE / (EXPENSE) $ (219,735) 0.28% 104 1217-Code 9/5/2023 8:04 AM FLEET Share of City Budget DESCRIPTION $676,503, 1.2% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Minimize Unscheduled/Unanticipated Downtime and Repairs Workload Attributable to Scheduled Preventative Maintenance & Inspections 35% 38% 43% 31% 44% 44% Workload Attributable to In House Repairs 64% 60% 55% 42% 60% 60% Workload Attributable to Commercial Repairs 2% 2% 2% 2% 2% 2% 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  Insure that all Heavy Equipment Michanics have acquired their CDL FUTURE GOALS (FY25 & FY26)  Implement the major equipment (MJ) replacement schedule  Implement cross training PRIOR YEAR ACCOMPLISHMENTS (FY23)  Involve shop staff in more training now that it is becoming more available since the pandemic 105  001 GENERAL FUND - 1220 FLEET Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: - - - - 365-1010 Sale of Used Oil - 0.00% $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personnel Services: 9.00 9.00 9.00 9.00 Number of Funded Employees (FTE's) 9.00 327,922 345,407 348,434 384,183 519-1200 Regular Salaries 414,446 7.88% - 350 100 6,600 519-1201 Service Awards 6,500 -1.52% 5,989 1,428 2,235 2,000 519-1400 Salaries - Overtime 7,600 280.00% 205 283 525 500 519-1401 Salaries - Overtime Holiday Worked 500 0.00% 18,887 19,796 20,005 22,030 519-2100 FICA Taxes 23,503 6.69% 4,417 4,630 4,679 5,152 519-2101 Medicare 5,497 6.70% 31,008 18,695 11,928 6,628 519-2200 Retirement Contributions 7,296 10.09% 13,299 15,682 15,514 17,780 519-2204 Retirement Contributions - DC Plan 18,136 2.00% 85,686 99,615 91,313 107,570 519-2300 Dental, Life & Health Insurance 122,135 13.54% 5,402 6,134 5,523 8,845 519-2400 Worker's Compensation 9,504 7.45% $ 492,815 $ 512,020 $ 500,255 $ 561,287 Total Personnel Services $ 615,116 9.59% Operating Expenditures: 11,778 12,342 8,152 6,483 519-3100 Professional Services 6,483 0.00% 2,259 1,257 1,090 3,500 519-3400 Other Services 3,500 0.00% 1,032 1,091 1,494 1,260 519-4100 Communication Services 136 -89.20% 15,069 9,770 7,229 22,285 519-4300 Utilities 22,954 3.00% 27 107 98 107 519-4400 Rentals & Leases 107 0.00% 2,267 2,630 3,033 2,752 519-4610 Maintenance Contracts 2,779 0.96% 1,470 1,389 665 1,035 519-4620 Vehicle Repair 1,035 0.00% 342 2,113 1,595 180 519-4630 Equipment Repair 180 0.00% 53 16 17 169 519-5100 Office Supplies 169 0.00% 12,784 11,922 10,435 13,000 519-5200 Operating Supplies 13,000 0.00% (7,331) 42,865 (27,777) - 519-5203 Fleet Maintenance Clearing Account - 0.00% (2,610) 9,736 2,195 5,408 519-5204 Fuel & Oil 5,678 5.00% 1,423 1,499 1,494 2,026 519-5210 Uniform Expense 2,026 0.00% 1,680 654 - - 519-5231 Computer Hardware/Software - 0.00% 2,369 13 1,609 500 519-5233 Tools 500 0.00% 862 968 761 1,840 519-5234 Safety Supplies/Equipment 1,840 0.00% - 600 854 1,000 519-5500 Training 1,000 0.00% $ 43,474 $ 98,972 $ 12,946 $ 61,544 Total Operating Expenditures $ 61,387 -0.26% Capital Outlay: - 2,500 5,415 - 519-6402 Equipment - 0.00% $ - $ 2,500 $ 5,415 $ - Total Capital Outlay $ - 0.00% $ 536,289 $ 613,492 $ 518,616 $ 622,831 TOTAL EXPENSES $ 676,503 8.62% $ (536,289) $ (613,492) $ (518,616) $ (622,831) NET REVENUE / (EXPENSE) $ (676,503) 8.62% 106 1220-Fleet 9/5/2023 8:06 AM FACILITIES Share of City Budget $1,265,070 DESCRIPTION 1.8% 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 (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Provide Safe & Clean Facilities for Employees & the Public Work Completed In-House as Opposed to Outsourcing N/A N/A 4 5 3 3 Creat and Implement Perventative Maintenance Schedule N/A N/A 97% 72% 96% 96%  Monitoring the completion of work orders.  Completing work orders in-house  Evaluating and repairing potentual problems within the city. FUTURE GOALS (FY25 & FY26)  Change walkway lighting from HPS to LED  Create perventative maintenace schedule PRIOR YEAR ACCOMPLISHMENTS (FY23)  Replaced Tennis court lighting at Ferry Park.  Installed service for bathrooms at Mooney Rd. pickle ball courts.  Repair and replace Street Signs thru out the City .  Replaced plumbing fixtures, lighting fixtures, and partitions at Ferry Park bathrooms. 107  001 GENERAL FUND - 1230 FACILITIES Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adpoted Change Revenues: 74 38 - 75 341-9330 Special Events - Barricades, Orange Cones 50 -33.33% - - - 250 341-9600 Sign Shop Sales 100 -60.00% $ 74 $ 38 $ - $ 325 TOTAL REVENUES $ 150 -53.85% Personnel Services: 6.00 6.00 6.00 6.00 Number of Funded Employees (FTE's) 6.00 215,413 241,889 265,918 292,028 519-1200 Regular Salaries 295,065 1.04% - 50 467 5,900 519-1201 Service Awards 3,300 -44.07% 4,448 958 1,225 3,000 519-1400 Salaries - Overtime 3,000 0.00% 13,324 14,736 15,837 17,229 519-2100 FICA Taxes 18,108 5.10% 3,116 3,446 3,704 4,029 519-2101 Medicare 4,235 5.12% 52,644 37,367 23,809 13,255 519-2200 Retirement Contributions 7,296 -44.95% 5,538 7,102 7,271 9,064 519-2204 Retirement Contributions - DC Plan 13,149 45.07% 26,568 34,109 42,964 45,154 519-2300 Dental, Life & Health Insurance 62,822 39.13% 8,918 9,870 11,402 18,321 519-2400 Worker's Compensation 23,948 30.71% $ 329,969 $ 349,529 $ 372,595 $ 407,981 Total Personnel Services $ 430,924 5.62% Operating Expenditures: 83,699 85,304 87,272 85,641 519-3100 Professional Services 102,000 19.10% 3,213 3,408 2,754 2,460 519-4100 Communication Services 1,050 -57.34% 174,892 180,511 170,835 98,932 519-4300 Utilities 101,900 3.00% 27 107 98 - 519-4400 Rentals & Leases - 0.00% 36,092 30,235 36,655 39,305 519-4610 Maintenance Contracts 43,307 10.18% 3,201 2,588 5,734 3,750 519-4620 Vehicle Repair 3,750 0.00% 46 9 15 300 519-4630 Equipment Repair 300 0.00% 120,934 182,413 83,189 164,100 519-4640 Building Maintenance 190,500 16.09% 33,197 90,592 83,518 220,650 519-4645 Heating/Cooling Repairs 220,650 0.00% - - - 1,500 519-4670 Traffic Signals 1,500 0.00% 21 175 15 400 519-5100 Office Supplies 400 0.00% 5,197 5,227 6,372 7,345 519-5200 Operating Supplies 9,970 35.74% 942 1,434 176 - 519-5201 Cleaning Supplies for Field Office - 0.00% 4,362 6,402 10,140 8,116 519-5204 Fuel & Oil 8,522 5.00% 522 528 535 525 519-5210 Uniform Expense 525 0.00% 199 - - - 519-5231 Computer Hardware/Software - 0.00% 1,550 1,139 1,875 2,000 519-5233 Tools 2,000 0.00% 972 663 1,126 1,530 519-5234 Safety Supplies/Equipment 1,530 0.00% 7,357 10,226 10,113 11,750 519-5301 Street Markings 11,750 0.00% - - 845 - 519-5500 Training 1,000 100.00% (143) - - - 519-9905 Capitalized Costs Allocation - Labor - 0.00% (75) - - - 519-9906 Capitalized Costs Allocation - Benefits - 0.00% (35) - - - 519-9907 Capitalized Costs Allocation - Overhead - 0.00% $ 476,171 $ 600,961 $ 501,269 $ 648,304 Total Operating Expenditures $ 700,653 8.07% Capital Outlay: - - 22,622 - 519-6214 Improvements Building - 0.00% 1,218 - 10,960 - 519-6310 Improvements Other Than Building - 0.00% 7,488 - 6,110 - 519-6402 Equipment - 0.00% $ 8,705 $ - $ 39,692 $ - Total Capital Outlay $ - 0.00% 108 1230-Facilities 9/12/2023 11:41 AM  001 GENERAL FUND - 1230 FACILITIES Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adpoted Change Debt Service 156,233 152,909 152,836 153,330 581-9121 Transfer to Debt Service Fund 133,493 -12.94% 2013 Revenue Note-Municipal Facilities General-yr 11 of 18 2018 Rev Note - Field Offc Complex-yr 5 of 19 $ 156,233 $ 152,909 $ 152,836 $ 153,330 Total Debt Service $ 133,493 -12.94% $ 971,079 $ 1,103,399 $ 1,066,392 $ 1,209,615 TOTAL EXPENSES $ 1,265,070 4.58% $ (971,005) $ (1,103,362) $ (1,066,392) $ (1,209,290) NET REVENUE / (EXPENSE) $ (1,264,920) 4.60% 109 1230-Facilities 9/12/2023 11:41 AM STREETS Share of City Budget DESCRIPTION $685,661, 1.1% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Provide A Dependable Transportation Network Pavement With Condition Index of 'Fair' or Better 95.6% 96.5% 96.5% na 96.0% 96.0% Streets With Sidewalks on At Least One Side 85.7% 85.7% 85.7% na 86.0% 86.0% Ensure Capital Projects are Completed On-Time & Within Budget Capital Projects Completed On-Time 100% 100% 100% na 100% 100% Capital Projects Completed Within Budget 100% 100% 100% na 100% 100%  Update the MicroPaver Pavement Condition Index for all City streets.  Maintain a safe transportation network within the City.  Repair all sidewalk hazards in existing neighborhoods.  Install segments of sidewalk identified in the five-year connectivity plan per City Strategic Plan. FUTURE GOALS (FY25 & FY26)  Have all streets maintained by the City with a Pavement Condition Index of 'fair' or better.  Additional lighting and replacement lighting determined from prioritized list.  Update existing City traffic signals and cabinets. PRIOR YEAR ACCOMPLISHMENTS (FY23) Installed new sidewalk on First Street SW from the North side of right-of-way from Robinwood Drive SW to St Mary Avenue SW then to  the South driveway of 119 St Mary Avenue SW. Installed new sidewalk on Alder Avenue SE from the West side of right-of-way from South property line of 14 Alder Avenue SE to Fourth  Street SE. Installed new sidewalk on Memorial Parkway NW from the East side of right-of-way from Holmes Boulevard NW to Hollywood Boulevard  NW.  Installed new sidewalk for new restroom at Pickleball Courts on Mooney Road NE.  Installed new sidewalk on the West side of Robinwood Drive NW from Hollywood Boulevard NW to Jet Drive NW.  Resurfaced Ready Avenue NW from Hollywood Boulevard NW to Lovejoy Road NW and added bicycle lanes.  Repaved "The Point Parking Lot" at 164-166 Miracle Strip Parkway SE. 110  001 GENERAL FUND - 1240 STREETS Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: 602,302 690,797 691,889 702,541 312-4100 Local Option Fuel Tax 726,535 3.42% 272,915 291,616 306,603 295,699 312-4200 Local Option Fuel Tax - 2nd 330,525 11.78% 6,876 468 468 516 325-1003 Stokes Avenue - -100.00% 20,275 39,288 16,800 13,010 343-9100 Cut Paved Surface/Curb 15,000 15.30% 113,543 122,081 135,200 153,295 344-9008 DOT Lighting Maintenance Contract 168,518 9.93% 101,078 103,712 108,495 - 344-9009 DOT Traffic Signal Maintenance Contract - 0.00% $ 1,116,989 $ 1,247,961 $ 1,259,455 $ 1,165,060 TOTAL REVENUES $ 1,240,577 6.48% Personnel Services: 5.00 5.00 5.00 5.00 Number of Funded Employees (FTE's) 5.00 137,602 115,874 132,257 186,621 541-1200 Regular Salaries 196,857 5.48% - - - 5,300 541-1201 Service Awards 2,200 -58.49% 4,114 1,132 467 1,000 541-1400 Salaries - Overtime 1,000 0.00% 8,616 7,285 8,155 11,519 541-2100 FICA Taxes 12,374 7.42% 2,015 1,704 1,907 2,694 541-2101 Medicare 2,894 7.42% 21,960 10,986 - - 541-2200 Retirement Contributions - 0.00% 5,211 4,911 5,504 7,946 541-2204 Retirement Contributions - DC Plan 8,610 8.35% 21,594 17,746 28,398 62,008 541-2300 Dental, Life & Health Insurance 53,388 -13.90% 9,316 6,145 8,128 12,562 541-2400 Worker's Compensation 17,585 39.99% $ 210,427 $ 165,784 $ 184,816 $ 289,650 Total Personnel Services $ 294,906 1.81% Operational Expenditures: - - 127,291 - 541-3100 Professional Services 7,291 100.00% - 6,762 249 1,360 541-3102 Employee Physicals & Immunizations 1,360 0.00% 99,716 102,314 107,058 - 541-3400 Other Services - 0.00% 708 701 698 1,004 541-4100 Communication Services 1,006 0.20% 265,866 266,461 313,821 262,937 541-4300 Utilities 320,664 21.95% 3,223 89 - 2,000 541-4400 Rentals & Leases 2,000 0.00% 3,304 1,781 4,182 5,868 541-4620 Vehicle Repair 5,868 0.00% 6,551 12,121 6,504 5,000 541-4630 Equipment Repair 5,000 0.00% 3,269 2,677 2,601 3,500 541-5200 Operating Supplies 4,000 14.29% 7,924 10,131 14,877 13,514 541-5204 Fuel & Oil 14,190 5.00% 287 399 497 1,126 541-5210 Uniform Expense 1,126 0.00% 2,074 1,966 3,273 2,935 541-5233 Tools 2,935 0.00% 1,103 436 3,379 4,620 541-5234 Safety Supplies/Equipment 4,620 0.00% 4,058 3,637 3,173 4,250 541-5250 Operating Supplies - Grounds Maintenance 8,500 100.00% 4,278 6,579 5,014 5,000 541-5300 Road Materials & Supplies 7,500 50.00% - - - 1,000 541-5304 Street Materials/Concrete 1,000 0.00% 410 326 347 1,760 541-5500 Training 3,695 109.94% (24,576) (9,402) - - 541-9905 Capitalized Costs Allocation - Labor - 0.00% (13,069) (4,015) - - 541-9906 Capitalized Costs Allocation - Benefits - 0.00% (6,267) (1,341) - - 541-9907 Capitalized Costs Allocation - Overhead - 0.00% 358,860 401,624 592,964 315,874 Total Operating Expenditures 390,755 23.71% Capital Outlay: - 8,771 79,682 - 541-6402 Equipment - 0.00% $ - $ 8,771 $ 79,682 $ - Total Capital Outlay $ - 0.00% Capital Improvements Program: 59,203 - 541-6351 Refer to CIP for specific locations - - 51,035 60,000 541-6310 5309 - Ferry Park Area Traffic Analysis - -100.00% 38,043 15,128 - - 5306 - Sidewalk Construction - 0.00% $ 38,043 $ 74,331 $ 51,035 $ 60,000 Total Capital Improvements Program $ - -100.00% $ 607,330 $ 650,509 $ 908,497 $ 665,524 TOTAL EXPENSES $ 685,661 3.03% $ 509,659 $ 597,452 $ 350,958 $ 499,536 NET REVENUE / (EXPENSE) $ 554,916 11.09% 111 1240-Streets 9/5/2023 8:12 AM  001 GENERAL FUND - 1498 TDC TAX Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change - - - 932,500 TDC Tax 845,000 -9.38% - - - - 366-3100 Current FY TDC Tax $ - $ - $ - $ 932,500 Total Revenue $ 845,000 -9.38% Operational Expenditures - - - 100,000 Recreational - -100.00% Capital Projects - - - 355,000 Recreational 825,000 132.39% 572-6310 Preston Hood Complex Expansion - Debt Srvc 572-3100 Turf Infields - - - 477,500 CRA 20,000 -95.81% 552-3100 Concerts at Landing/Park $ - $ - $ - $ 932,500 Total Capital Expenditures $ 845,000 -9.38% $ - $ - $ - $ 932,500 TOTAL EXPENSES $ 845,000 -9.38% $ - $ - $ - $ - NET REVENUE / (EXPENSE) $ - 0.00% 1498-TDD Tax _001 9/5/2023 8:34 AM 112  001 GENERAL FUND - 1499 1/2 CENT SALES TAX Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues 1,670,196 373,390 2,769,546 795,000 335-1800 1/2 Cent Sales Tax 735,000 -7.55% $ 1,670,196 $ 373,390 $ 2,769,546 $ 795,000 Total Revenue $ 735,000 -7.55% Capital Projects - 10,740 - 195,000 Recreational 300,000 53.85% 572-6310 Jet/Holmes Pre-Fab Restroom 572-6310 Pickleball Courts @ Ferry Park 778,149 44,139 63,563 - Fire Safety - 0.00% 159,938 131,687 80,945 50,000 Police Safety - -100.00% 732,112 186,825 510,251 550,000 Infrastructure 550,000 0.00% 541-6351 General Street Resurfacing 541-6351 Sidewalk Improvements 541-6351 Intersection & Pedestrian Improvements $ 1,670,199 $ 373,390 $ 654,758 $ 795,000 Total Capital Expenditures $ 850,000 6.92% $ 1,670,199 $ 373,390 $ 654,758 $ 795,000 TOTAL EXPENSES $ 850,000 6.92% $ (3) $ - $ 2,114,788 $ - NET REVENUE / (EXPENSE) $ (115,000) 0.00% 1499-Sales Tax _001 9/27/2023 6:03 PM 113  001 GENERAL FUND - 1500 NON-DEPARTMENTAL Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Personnel Services: Number of Funded Employees (FTE's) 2.50 - - - 88,400 519-1200 Other General Govt / General Wages 38,832 -56.07% - - - 5,481 519-2100 Other General Govt / FICA Taxes 2,650 0.00% - - - 1,282 519-2101 Other General Govt / Medicare Taxes 620 0.00% - - - - Service Award 100 100.00% - - - - Merit/Incentive Pay 3,883 100.00% - - - - Retirement - DC 3,204 100.00% Workers Comp 68 100.00% 100,888 66,711 143,426 100,000 519-1216 Final Leave Pay 100,000 0.00% - - 24,053 - 519-2300 Life & Health Insurance 8,811 0.00% 142 9,884 5,047 25,000 519-2500 Unemployment Compensation 25,000 0.00% $ 101,030 $ 76,595 $ 172,526 $ 220,163 Total Personnel Services $ 183,168 -16.80% Operating Expenditures: 25,276 24,055 32,642 5,180 519-3100 Professional Services 1,000 -80.69% 9,686 25,608 28,904 26,000 519-3400 Other Services 46,000 76.92% 327 3,665 10,818 50,000 519-4001 Tuition Reimbursement - -100.00% - - - 288 519-4100 Communication Services - -100.00% - - - 18,714 519-4300 Utilities - -100.00% 2,748 2,765 2,275 6,233 519-4400 Rentals & Leases 6,233 0.00% 200 - 16,526 50,000 519-4610 Promotional Activities - 0.00% - - 17,603 17,603 519-4907 Fire Assesment Collection Costs - -100.00% 3,395 7,998 3,134 - 519-4908 Property Taxes 47,023 100.00% - - 20,500 5,900 519-4911 Holiday Gift Certificates 5,900 0.00% 3 - 322 - 519-4913 Cash Over/(Short) - 0.00% (1,382) 2,557 1,764 - 519-4916 Inventory Over/(Short) - 0.00% 76,447 558,758 (14,357) - 519-4944 Disaster Recovery - 0.00% 4,945 245,341 189,822 - 519-4945 Hurricane - 0.00% 76,447 - - - 519-4994 Tornado 2018 - 0.00% - - - 324,993 519-4995 Contingencies 330,185 1.60% 246,301 - - - 519-5200 Operating - 0.00% 23,079 40,198 64,582 - 519-5231 Computer Hardware/Software 145,675 100.00% 4,380 - - 3,000 519-5400 Dues & Publications - 0.00% - 3,060 26,280 30,000 519-5500 Training 30,000 0.00% $ 471,853 $ 914,006 $ 400,816 $ 537,911 Total Operating Expenditures $ 612,016 13.78% Capital Outlay 1,552,808 84,247 - - 519-6200 5147 - Field Office Complex Bldg - 0.00% - - 1,396,338 - 572-6300 Improvements Other Than Bldg - Irrig Pines - 0.00% - - 32,681 - 519-6310 Improvements Other Than Bldg - 0.00% 89,457 2,427 - 20,000 519-6401 5147 - Office Furniture & Fixture - -100.00% 102,760 - 1,548 - 519-6402 5147 - Equipment - 0.00% - 48,344 479,982 267,000 519-6404 Trucks - -100.00% - 93,262 95,191 25,000 519-6420 Computer Hardware/Software - -100.00% 1,745,024 228,281 2,005,739 312,000 Total Capital Outlay - -100.00% 205 - 392 - 519-8200 Grants & Aids - 0.00% Other Financing Activity (47,011) (123,045) (124,102) (125,182) 513-9916 Cost Allocation Reimb from FBC Fund (131,346) 4.92% (20,239) - - (28,565) 513-9917 Salary Reimb from CDBG Fund (23,521) -17.66% (178,171) (182,090) (186,096) (169,210) 513-9919 Cost Allocation Reimb from CRA Fund (172,932) 2.20% (1,155,411) (1,319,296) (1,345,351) (1,220,627) 513-9941 Cost Allocation Reimb from Utilities Fund (1,264,192) 3.57% (406,311) (515,370) (524,504) (474,949) 513-9943 Cost Allocation Reimb from Sanitation Fund (485,398) 2.20% (172,214) (226,003) (229,875) (208,037) 513-9945 Cost Allocation Reimb from Stormwater Fund (212,613) 2.20% 1500-NonDept_001 9/27/2023 6:09 PM 114  001 GENERAL FUND - 1500 NON-DEPARTMENTAL Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change 783,363 870,322 1,097,965 756,500 581-9121 Transfer to Debt Service Fund 756,500 0.00% - - - - 581-9999 Anticipated Revenues in Excess of Budgeted Expenses 263,263 100.00% $ (1,195,994) $ (1,495,482) $ (1,311,963) $ (1,470,070) Total Other Financing Activity $ (1,270,239) -13.59% $ 1,121,914 $ (276,601) $ 1,267,117 $ (399,996) TOTAL EXPENSES $ (475,055) 18.77% 234.43 232.53 232.53 235.19 Number of Funded Employees (FTE's) 239.44 1.81% 580,908 497,218 540,662 607,352 City Council 567,971 -6.48% 461,069 436,344 414,454 408,338 City Manager 294,109 -27.97% - - - - PIO 203,616 100.00% 1,387,572 1,603,016 1,831,674 2,211,001 Administrative Services 2,322,016 5.02% 230,032 240,943 242,911 242,235 City Clerk 370,024 52.75% 932,574 896,197 951,854 1,051,152 Finance 1,173,336 11.62% 6,078,751 6,670,616 7,163,753 7,625,155 Police 8,825,501 15.74% 5,225,552 6,806,044 5,952,430 6,396,785 Fire 7,013,435 9.64% - 6,967 6,157 16,527 Emergency Management 13,710 0.00% 6,362,027 6,254,937 6,851,550 6,363,999 Recreation Services 7,389,074 16.11% 461,638 498,227 622,479 680,750 Growth Management - General Fund 725,891 6.63% 2,114,698 2,360,638 2,433,337 2,344,640 Total Public Works & Utility Services - General Fund 2,627,234 12.05% - - - 932,500 TDC 845,000 100.00% 1,670,199 447,721 654,758 795,000 1/2 Cent Sales Tax 850,000 6.92% 338,551 (276,601) 1,267,117 (1,156,496) Non-Departmental (475,055) -58.92% $ 25,843,570 $ 26,442,267 $ 28,933,137 $ 28,518,939 TOTAL FUND EXPENSES $ 32,745,862 14.82% $ - $ - $ - $ - NET REVENUE / (EXPENSE) $ (0) 0.00% 1500-NonDept_001 9/27/2023 6:09 PM 115  Law Enforcement Trust Fund The Law Enforcement Trust Fund encompasses 0.00006% 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 Budget. $30,000 ……2023-24. $ Change % Change Interest & Other 300 (2,009) (87.0)% $25,000 Use of Reserves 0 (9,864) (100.0)% $20,000 $300 (11,873) (97.5)% $15,000 $10,000 $5,000 $0 Actual Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 Other Taxes Intergov't Revenue Interest & Other Appropriations x 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. x 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 $50,000 Budget. $40,000 …… 2023-24 $ Change % Change Personal Services 0 0 0% $30,000 Operations & Maintenance 300 (11,873) (97.5)% Capital Outlay/Imprvmt 0 0 0% $20,000 $300 (11,873) (97.5)% $10,000 $0 Actual Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 Operations & Maintenance Capital Outlay/Imprvmt x Operations & Maintenance decreased due to inactivity in the fund. 116  102 - 1800 LAW ENFORCEMENT TRUST FUND Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change 20,218 9,125 3,477 - Grant Revenues - 0.00% $ 20,218 $ 9,125 $ 3,477 $ - Total Grants $ - 0.00% $ 20,218 $ 9,125 $ 3,477 $ - TOTAL INTERGOVERNMENTAL REVENUE $ - 0.00% 4,092 5,664 330 - 1800-356-1000 Fines & Forfeitures - 0.00% 1,382 3,249 - - 1800-358-2000 Assets Seized by Law Enforcement - 0.00% 5 - - - 1800-359-3000 Restitution - 0.00% 2,927 2,302 - - 1820-359-3100 Fines & Forfeitures - Shared Forfeitures - 0.00% $ 8,406 $ 11,216 $ 330 $ - Total Fines & Forfeitures $ - 0.00% $ 8,406 $ 11,216 $ 330 $ - TOTAL FINES & FORFEITURES $ - 0.00% 660 190 75 2,309 1800-361-1000 Interest Income 300 -87.01% - 2,082 - - 1820-364-1000 Realized Gain/(Loss) - 0.00% $ 660 $ 2,273 $ 75 $ 2,309 Total Interest Income $ 300 -87.01% $ 660 $ 2,273 $ 75 $ 2,309 TOTAL INTEREST & OTHER REVENUES $ 300 -87.01% - - - 9,864 1600-389-9100 Appropriation from Fund Balance - 0.00% $ - $ - $ - $ 9,864 Total Non-Operating Sources $ - 0.00% $ - $ - $ - $ 9,864 TOTAL TRANSFERS IN $ - 0.00% $ 29,284 $ 22,613 $ 3,882 $ 12,173 TOTAL FUND REVENUES $ 300 -97.54% Operating Expenditures: - - - 5,809 521-3101 Legal Services - -100.00% - - - 1,000 521-4912 Forfeiture Filing Fees - -100.00% - - - 500 521-4915 Legal Advertising 300 -40.00% - 2,217 - 3,951 521-5200 Operating Supplies - 0.00% - - - 913 521-5210 Uniform Expense - 0.00% $ - $ 2,217 $ - $ 12,173 Total Operating Expenditures $ 300 -97.54% Capital Outlay: - 8,434 - - 521-6406 Specialized Equipment - 0.00% $ - $ 8,434 $ - $ - Total Capital Outlay $ - 0.00% $ - $ 10,651 $ - $ 12,173 STATE EXPENDITURES $ 300 0.00% 1800 - FEDERAL FORFEITURE EXPENSES Operating Expenditures: 12,537 - - - 1543-521-5210 Uniform Expense - Ballistic Vests (50% Grant) - 0.00% 1,350 - - 1579-521-5200 Operating Supplies & Expenses - 0.00% 22,002 - - - 1579-521-6406 Specialized Equipment - 0.00% 16 - - - 1800-521-4200 Freight & Postage - 0.00% - 480 - - 1800-521-4915 Legal Advertising - 0.00% 12,545 88 - - 1800-521-5200 Operating Supplies - 0.00% $ 48,449 $ 568 $ - $ - Total Operating Expenditures $ - 0.00% $ 48,449 $ 568 $ - $ - FEDERAL EXPENDITURES $ - 0.00% $ 48,449 $ 11,219 $ - $ 12,173 TOTAL FUND EXPENSES $ 300 -97.54% $ (19,165) $ 11,394 $ 3,882 $ - NET REVENUE / (EXPENSE) $ - 0.00% 117 102 - LETF 9/4/2023 11:07 AM  Law Enforcement Training Fund The Law Enforcement Training Fund encompasses 0.000071% 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 $6,000 Budget. 2023-24 …… $ Change % Change $5,000 Interest & Other 4,000 3,500 700% $4,000 Use of Reserves 0 0 0% $3,000 $4,000 3,500 700% $2,000 $1,000 $0 Actual Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 Interest & Other Appropriations x Traffic fines have increased over the years. Expenditure Highlights $6,000 Budget. $5,000 …… 2023-24 $ Change % Change Operations & Maintenance 4,000 3,500 700% $4,000 $4,000 3,500 700% $3,000 $2,000 $1,000 $0 Actual Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 Personal Services Operations & Maintenance Replenish Reserves x A portion of police officer training is accounted for in this fund. 118  103 - 1830 LAW ENFORCEMENT TRAINING FUND Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change 4,347 4,482 3,858 400 1830-351-5020 Traffic Fines - Training 4,000 900.00% $ 4,347 $ 4,482 $ 3,858 $ 400 Total Fines & Forfeitures $ 4,000 900.00% $ 4,347 $ 4,482 $ 3,858 $ 400 TOTAL FINES & FORFEITURES $ 4,000 900.00% 91 19 7 100 1830-361-1000 Interest Income - -100.00% $ 91 $ 19 $ 7 $ 100 Total Interest Income $ - -100.00% $ 91 $ 19 $ 7 $ 100 TOTAL INTEREST & OTHER REVENUES $ - 0.00% $ 4,439 $ 4,501 $ 3,865 $ 500 TOTAL FUND REVENUES $ 4,000 700.00% Operating Expenditures: - - - 500 521-4000 Travel and Per Diem 4,000 0.00% Staff Training $ - $ - $ - $ 500 Total Operating Expenditures $ 4,000 700.00% $ - $ - $ - $ 500 TOTAL FUND EXPENSES $ 4,000 700.00% $ 4,439 $ 4,501 $ 3,865 $ - NET REVENUE / (EXPENSE) $ - 0.00% 119 103 - LETF 9/4/2023 11:08 AM  Florida Building Code Fund The Florida Building Code (FBC) Fund encompasses 0.013% 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 $800,000 Budget. $700,000 …… 2023-24. $ Change % Change $600,000 Licenses & Permits 756,695 132,543 17.5% $500,000 Interest & Other 500 0 0% Appropriation from Reserves 0 0 0% $400,000 $757,195 132,543 21.2% $300,000 $200,000 $100,000 $0 Budget Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 Licenses & Permits Interest & Other Appropriation From Reserves x The increases in revenues are based on current data trends in licenses and permits sales in FY 2022- 23. Expenditure Highlights $800,000 $700,000 Budget. 2023-24. …… $ Change % Change $600,000 Personnel Services 436,719 39,996 9.2% $500,000 Operations & Maintenance 103,036 290 .3% $400,000 Capital Outlay 0 0 0% $300,000 Interfund Transfers 217,440 92,257 42.4% $757,195 132,543 21.2% $200,000 $100,000 $0 Actual Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Interfund Transfers x The increase in Operations & Maintenance expenses is a result of the increase in permits issued. x Personnel Services increased due primarily as a result of Pay and Class Study implementation. 120 FLORIDA BUILDING CODE FUND (FBC) Share of City Budget $757,195, 1.3% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Provide Timely & Efficient Building Permits % of Residential Permits Approved within 5 Business Days of Application 92% 88% 85% 74% 91% 92% % of Commercial Permits Approved within 10 Business Days of Application 93% 84% 88% 70% 90% 91% Provide Timely & Efficient Building Inspections % of Residential Inspections Completed within 3 Business Days of Request 97% 99% 97% 74% 99% 100% % of Commercial Inspections Completed within 3 Business Days of Request 97% 98% 96% 72% 98% 99%  Enhance contractor & developer education through no less than two training seminars provided by the Building Division. FUTURE GOALS (FY25 & FY26)  Adopt a Chapter 1 Model Code of Ordinance to provide a more comprehensive tool, increase effectiveness, and efficiency.  Obtain required Standard certifications for Building Inspector and hire an additional Inspector.  Continue to fine-tune MGO software to provide the best customer service. PRIOR YEAR ACCOMPLISHMENTS (FY23)  Launched electronic buiding inspection requesting service, virtual inspection service and electronic building permit submittal service.  Updated Department Hurricane Plan and completed training on Hurricane Plan and Damage Assessment process.  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 through working with MyGovernmentOnline (MGO) to implement new software for Department services. 121  106 FLORIDA BUILDING CODE FUND - 1215 BUILDING INSPECTION & PERMITTING Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Revenues: 309,322 344,072 495,758 365,543 1215-322-1000 Building Permits 450,000 23.10% 3,486 5,093 5,346 3,200 1215-329-1001 Re-Inspection Fee 3,300 3.13% 12,005 25,769 11,491 12,000 1215-329-1002 Working Without A Permit Fee 10,000 -16.67% 5,090 7,560 7,340 5,000 1215-329-1010 Notice of Commencement 5,500 10.00% 1,871 4,614 3,883 3,200 1215-329-1020 Certificate of Occupancy/Completion/Use 2,500 -21.88% 51,435 62,933 61,538 54,292 1215-322-1030 Processing Fee 50,000 -7.91% 32,058 35,060 35,596 26,500 1215-322-2000 Electrical Permits 30,000 13.21% 21,376 22,562 24,423 17,500 1215-322-3000 Plumbing Permits 23,000 31.43% 1,370 1,479 1,865 1,560 1215-322-4000 Gas Permits 2,500 60.26% 19,486 19,249 24,589 16,500 1215-322-5000 Mechanical Permits 21,000 27.27% - 1,183 2,274 1,150 1215-329-9090 Surcharge F.S. 468.631 & 553.721 1,500 30.43% $ 457,499 $ 529,574 $ 674,103 $ 506,445 Total Licenses & Permits $ 599,300 18.33% 101,779 106,128 186,452 117,707 1215-322-1003 Building Plan Review 157,395 33.72% 1,629 - - - 1215-329-9090 Statutory Surcharge - 0.00% $ 103,408 $ 106,128 $ 186,452 $ 117,707 Total Other Licenses & Permits $ 157,395 33.72% $ 560,908 $ 635,701 $ 860,555 $ 624,152 TOTAL LICENSES & PERMITS $ 756,695 21.24% 1,697 1,078 395 500 1215-361-1000 Interest Income 500 0.00% $ 1,697 $ 1,078 $ 395 $ 500 Total Interest Income $ 500 0.00% $ 1,697 $ 1,078 $ 395 $ 500 TOTAL INTEREST & OTHER REVENUES $ 500 0.00% $ 562,605 $ 636,779 $ 860,950 $ 624,652 TOTAL REVENUES $ 757,195 21.22% Personnel Services: 4.00 4.00 6.50 6.50 Number of Funded Employees (FTE's) 6.50 144,298 191,057 228,471 311,433 524-1200 Regular Salaries 338,343 8.64% - 100 100 3,300 524-1201 Service Awards 3,100 0.00% 386 478 995 - 524-1400 Salaries - Overtime - 0.00% 8,941 11,843 14,122 16,604 524-2100 FICA Taxes 17,615 6.09% 2,091 2,770 3,303 3,883 524-2101 Medicare 4,120 6.09% 31,114 18,437 20,463 8,540 524-2200 Retirement Contributions - Gen/FD 14,744 72.65% 5,718 8,059 8,405 11,066 524-2204 Retirement Contributions - DC Plan 11,879 7.35% 16,127 18,518 21,849 36,576 524-2300 Dental, Life & Health Insurance 46,364 26.76% 2,109 2,417 3,237 5,322 524-2400 Worker's Compensation 555 -89.56% 7,620 8,510 - - 524-1291 Salary Allocation Reimb to General Fund - 0.00% $ 218,404 $ 262,190 $ 300,944 $ 396,724 Total Personnel Services $ 436,719 10.08% Operating Expenditures: 46,671 60,853 74,222 59,380 524-3100 Professional Services 56,023 -5.65% - 1,605 2,003 6,014 524-4000 Travel and Per Diem 6,014 0.00% 2,938 2,901 3,850 5,032 524-4100 Communication Services 5,409 7.50% 249 264 - 100 524-4200 Postage 100 0.00% 3,907 4,164 5,225 4,244 524-4300 Utilities 4,244 0.00% 175 701 643 1,126 524-4400 Leases 1,126 0.00% 1,100 1,100 1,100 1,200 524-4610 Maintenance Contracts 1,200 0.00% 839 137 792 1,075 524-4620 Vehicle Repair 1,075 0.00% 505 - 188 680 524-4700 Printing & Binding 680 0.00% - - 400 150 524-4911 Holiday Gift Certificates 150 0.00% 1,044 1,172 1,910 1,350 524-5100 Office Supplies 1,350 0.00% 613 5,433 26,920 1,000 524-5200 Operating Supplies 1,000 0.00% 2,289 2,885 4,518 4,083 524-5204 Fuel & Oil 4,083 0.00% 707 358 2,170 990 524-5210 Uniform Expense 990 0.00% - 896 1,586 1,820 524-5231 Computer Hardware/Software 5,090 179.67% 214 150 430 - 524-5234 Safety Supplies/Equipment - 0.00% 122 106 - FBC 1215 9/4/2023 11:11 AM  106 FLORIDA BUILDING CODE FUND - 1215 BUILDING INSPECTION & PERMITTING Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change 1,666 575 605 5,558 524-5400 Books, Dues & Publications 5,558 0.00% 5,230 2,033 1,063 3,850 524-5500 Training 3,850 0.00% - - - 5,094 524-4995 Contingencies 5,094 0.00% $ 68,147 $ 85,226 $ 127,626 $ 102,746 Total Operating Expenditures $ 103,036 0.28% Capital Outlay: 8,625 - 15,331 - 524-6402 Equipment - 0.00% - 1,150 12,267 - 524-6420 Computer Hardware/Software per IT Plan - 0.00% $ 8,625 $ 1,150 $ 27,598 $ - Total Capital Outlay $ - 0.00% Other Financing Activity: 47,011 123,045 124,102 125,182 524-9901 Cost Allocation Reimbursement to General Fund 131,346 4.92% - - - - 581-999 Reserved - Undesignated Net Assets 86,094 0.00% $ 47,011 $ 123,045 $ 124,102 $ 125,182 Total Other Financing Activity $ 217,440 73.70% $ 342,187 $ 471,611 $ 580,270 $ 624,652 TOTAL EXPENSES $ 757,195 21.22% $ 220,418 $ 165,168 $ 280,680 $ - NET REVENUE / (EXPENSE) $ (0) 0.00% 123 106 - FBC 1215 9/4/2023 11:11 AM  Community Development Block Grant Fund The Community Development Block Grant (CDBG) Fund encompasses 0.0024% 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. 2023-24 …… $ Change % Change $150,000 Intergov’t Revenue 137,603 (5,224) (3.8)% Approp. from Reserves 0 0 0% $100,000 $137,603 (5,224) (3.8)% $50,000 $0 Budget Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 Intergov't Revenue Interest & Other x 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 2023-24 …… $ Change % Change Personal Services 23,521 (5,044) (21.4)% $150,000 Operations & Maintenance 84,193 26,431 31.4% Capital Outlay/Imprvmt 29,889 (26,611) (89.0)% $100,000 Interfund Transfers Out 0 0 0% $137,603 (5,224) (3.8)% $50,000 $0 Actual Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Interfund Transfers x Personal services include staff’s time allocated to CDBG activities. 124 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) Share of City Budget $137,603, 0.2% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Eliminate Influences of Blight in Target Areas Nuisances Abated in Target Area 6 0 2 4 1 3 Improve Safety and Livability of Neighborhoods Capital Improvements Completed in Target Area 0 0 0 0 2 0 Provide Access to Quality Public and Private Services Summer Youth Program 0 4 1 1 2 1 After School Program Participants 0 4 0 1 2 1 Disburse Grant Funds in Timely Fashion Grant Funds Spent in Same Year Awarded 90% 90% 90% annual 100% 80% FUTURE GOALS (FY25 & FY26)  Spend all grant funds in same year awarded.  Increase access to quality public facilities and neighborhood livability by completing nuisance abatment projects.  Increase contractors particpation and use in "Neighborly" software. PRIOR YEAR ACCOMPLISHMENTS (FY23)  Improved neighborhood liveability by eliminating blighted conditions on targeted areas by completeing two nuisance abatement projects. 125  107 COMMUNITY DEVELOPMENT BLOCK GRANT FUND Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change 174,691 294,572 192,516 142,827 1900-331-5027 Annual Entitlement Grant 137,603 -3.66% $ 174,691 $ 294,572 $ 192,516 $ 142,827 Total Federal Grants $ 137,603 0.00% $ 174,691 $ 294,572 $ 192,516 $ 142,827 TOTAL INTERGOVERNMENTAL REVENUE $ 137,603 -3.66% $ 174,691 $ 294,572 $ 192,516 $ 142,827 TOTAL FUND REVENUES $ 137,603 -3.66% Personnel Services: 20,239 67,632 33,773 28,565 1900-554-1291/92/ Planning & Admin Exp 23,521 -17.66% $ 20,239 $ 67,632 $ 33,773 $ 28,565 Total Personnel Services $ 23,521 -17.66% Operating Expenditures: - 15,600 9,600 - 1900-554-3100 Professional Services - 0.00% - - - - 1900-554-4000 Travel and Per Diem 2,200 100.00% - - - - 1900-554-5400 Dues & Publications 600 100.00% - - - - 1900-554-5500 Training 1,200 100.00% 698 2,431 626 - 1900-554-4915 Legal Advertising - 0.00% Land Clearance 25,765 - 20,789 36,338 1910-554-3400 Housing Rehab 21,795 -40.02% Public Services - 44,295 7,730 - 1940-554-5262 HSU Educational - 0.00% - 25,000 - - 1940-554-5257 Elder Services 21,000 100.00% - 17,000 - 16,424 1940-554-5270 Mental Health Assoc - -100.00% - 4,061 - - 1940-554-5262 HHA Outreach - 0.00% - - - - 1940-554-5254 Greater Peace Missionary Baptist Church 20,640 100.00% - 5,000 10,000 5,000 1940-554-5269 Boys & Girls Club of the Emerald Coast - -100.00% 39,342 36,419 46,467 - 1940-554-5255 One Hopeful Place Community Development - 0.00% 1,400 8,648 - - 1940-554-5258 S4P Synergy Inc 16,758 100.00% 9,250 - - - 1940-554-5265 90Works Project90 - 0.00% 9,518 70,786 63,530 - 1940-554-5266 Bridgeway Center, Inc. - 0.00% $ 85,973 $ 229,241 $ 158,742 $ 57,762 Total Operating Expenditures $ 84,194 45.76% Public Facilities - - - 40,000 1950-554-5255 OK Coalition on Homeless One Hopeful Place 29,889 -25.28% 33,000 - - - 1950-554-5267 HSU Educational Foundation - 0.00% - - - 16,500 1950-554-5270 Mental Health Association - -100.00% 30,663 - - - 1950-554-6300 Improvements Other than Building - 0.00% 63,663 - - 56,500 Total Capital Improvements 29,889 -47.10% $ 169,874 $ 296,872 $ 192,515 $ 142,827 TOTAL FUND EXPENSES $ 137,603 -3.66% $ 4,817 $ (2,300) $ 1 $ - NET REVENUE / (EXPENSE) $ - 0.00% 126 107 - CDBG 9/4/2023 11:14 AM  Community Redevelopment Agency Fund The Community Redevelopment Agency (CRA) Fund encompasses 5.06% 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 $4,500,000 Budget. $4,000,000 ……2023-24 $ Change % Change $3,500,000 Ad Valorem Taxes 1,555,341 44,734 2.9% $3,000,000 Intergov’t Revenue 1,292,003 134,613 10.4% $2,500,000 Interest & Other 0 (1,600,000) (100%) $2,000,000 Approp. from Reserves 0 0 0% $1,500,000 $2,847,344 (1,420,653) (49.9%) $1,000,000 $500,000 $0 Actual Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 Ad Valorem Taxes Intergov't Revenue Interest & Other Interfund Transfers Appropriations x The budget is predicated on the millage rate of 4.6116 mills for the City’s portion of the TIF. One mill equals $144.35 per $1,000 of taxable property value. Expenditure Highlights $4,500,000 $4,000,000 Budget. $3,500,000 2023-24 …… $ Change % Change $3,000,000 Personal Services 470,368 (50,697) (10.8%) $2,500,000 Operations & Maintenance 749,584 (1,418,583) (189.2%) $2,000,000 Replenish Reserves 1,109,460 157,404 14.2% $1,500,000 Interfund Transfer 172,932 3,723 2.2% $1,000,000 Capital Outlay/Imprvmt 345,000 (112,500) (32.6%) $500,000 0 $2,847,344 (1,420,653) (49.9%) $0 Actual Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Interfund Transfers Replenish Reserves x Decreases in Operational expenses are primarily due to the Landing Improvements Grant being budgeted in prior FY2022-23. x Decreases in Capital Outlay/Improvement are primiarily due to Liza Jackson Park design and Heritage Park & Cultrual Center addition being budgeted in prior FY2022-23. 127 COMMUNITY REDEVELOPMENT AREA (CRA) Share of City Budget $2,847,344, DESCRIPTION 7.5% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Attract & Retain Businesses in the Target Area New Businesses in the CRA 24 28 32 40 25 28 Square Footage of Business Expansions in the CRA 19,867 19,213 5,224 86,673 15,000 20,000 Businesses Approved for Economic Incentive Grants 0 2 5 0 10 10 Value of Economic Incentive Grants Provided to New or Expanding Businesses $0 $9,446 $59,555 $14,250 $100,000 $100,000 Private Investment Leveraged as a Result of Incentive Grants $0 $1,475,000 $1,315,062 $23,400 $2,000,000 $2,000,000 Grant Applications Approved within Two Weeks 0% 0% 50% 0% 90% 100% Attract & Retain Residents in the Target Area New Housing Units in the CRA 1 0 0 1 10 10 FUTURE GOALS (FY25 & FY26)  Continue support for the Cultural Arts League Arts & implement programs mentioned in the Culture Strategic Plan.  Implement Crime Prevention Through Environmental Design (CPTED) Program.  Complete new CRA street sign upgrade project.  Install Information Tower Stations in strategic areas.  Install improvements to Vandergriff Park, 105 Miracle Strip Pkwy, and Ferry Rd Property to include mural on Library wall. PRIOR YEAR ACCOMPLISHMENTS (FY23)  Completed the "Erase the Trace" (storm drain murals) and "Keep it Clean" (Brooks St trashcan murals) projects.  Completed Phase One and Phase Two of the CRA street sign upgrade project.  Received Certifications for FRA - Redevelopment Administrator Certification and Crime Prevention Through Environmental Design Practitioner.  Installed fencing in strategic areas to eliminate vagrant activity. 128  109 COMMUNITY REDEVELOPMENT AGENCY FUND Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change 983,485 973,811 1,037,888 1,090,586 2000-311-1000 Ad Valorem Taxes - City Original TIF 1,050,374 -3.69% 369,491 377,181 380,088 420,021 2000-311-1100 Ad Valorem Taxes - City Expanded TIF 504,967 20.22% $ 1,352,976 $ 1,350,992 $ 1,417,976 $ 1,510,607 Total Ad Valorem Taxes $ 1,555,341 2.96% $ 1,352,976 $ 1,350,992 $ 1,417,976 $ 1,510,607 TOTAL TAXES $ 1,555,341 2.96% 713,061 693,972 713,411 835,580 2000-338-2000 Ad Valorem Taxes - County Original TIF 905,110 8.32% 303,492 275,249 272,735 321,810 2000-338-2100 Ad Valorem Taxes - County Expanded TIF 386,893 20.22% $ 1,016,552 $ 969,221 $ 986,146 $ 1,157,390 Total Local Shared Revenues $ 1,292,003 11.63% $ 1,016,552 $ 969,221 $ 986,146 $ 1,157,390 TOTAL INTERGOVERNMENTAL REVENUE $ 1,292,003 11.63% 36,946 32,766 46,413 - 1500-361-1000 Interest Income - 0.00% $ 36,946 $ 32,766 $ 46,413 $ - Total Interest Income $ - 0.00% 36,701 51,038 - - 2000-362-1000 Rental and Lease Income - 0.00% $ 36,701 $ 51,038 $ - $ - Total Rents and Royalties $ - 0.00% - 24,585 10,429 - 1500-369-9000 Miscellaneous Revenue - 0.00% $ 24,585 $ 10,429 $ - Total Other Revenues $ - 0.00% $ - $ - $ - $ 1,600,000 Deparment of Envrionmental Protection Grant - 100.00% $ - $ - $ - $ 1,600,000 Total State Grants $ - 100.00% $ 73,646 $ 108,389 $ 46,413 $ 1,600,000 TOTAL INTEREST & OTHER REVENUES $ - 100.00% $ 2,443,175 $ 2,428,602 $ 2,450,535 $ 4,267,997 TOTAL FUND REVENUES $ 2,847,344 -33.29% 129 109-Revenues 9/27/2023 6:13 PM  109 CRA FUND - 2000 CRA Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Personnel Services: 5.00 6.00 4.60 4.60 Number of Employees (FTE's) 4.20 257,038 286,541 225,555 288,092 552-1200 Regular Salaries 260,535 -9.57% - - - 4,900 552-1201 Service Awards 4,220 -13.88% - 250 - 11,191 552-1202 Incentive Pay 11,880 6.16% 7,907 4,605 3,129 5,007 552-1400 Salaries - Overtime 7,389 47.57% 3,417 6,804 3,187 3,870 552-1401 Salaries - Overtime Holiday Worked 2,323 -39.97% 19,490 18,780 8,142 - 552-1501 Incentive - 0.00% 16,484 17,991 13,608 17,243 552-2100 FICA Taxes 15,636 -9.32% 3,855 4,207 3,183 4,033 552-2101 Medicare 3,656 -9.34% 84,891 124,885 80,545 107,476 552-2201 Retirement Contributions - Police Officers 108,349 0.81% - 681 4,172 4,381 552-2204 Retirement Contributions - DC Plan 4,774 8.97% 42,859 62,565 46,231 66,348 552-2300 Dental, Life & Health Insurance 44,194 -33.39% 7,237 7,684 4,293 8,524 552-2400 Worker's Compensation 7,412 -13.05% $ 443,178 $ 534,993 $ 392,045 $ 521,065 Total Personnel Services $ 470,368 -9.73% Operating Expenses: 408,581 91,797 209,986 50,000 552-3100 Professional Services 175,000 0.00% 198,768 151,184 164,468 180,000 552-3400 Other Services 190,000 5.56% 811 - 2,376 4,700 552-4000 Travel and Per Diem 5,000 6.38% - - - 766 552-4100 Communication Services 420 -45.11% - - 1 700 552-4200 Postage 700 0.00% 136,382 142,441 166,504 160,443 552-4300 Utilities 165,256 3.00% 20,600 23,660 25,451 23,800 552-4400 Rentals & Leases 45,800 92.44% 2,440 4,003 4,727 4,330 552-4610 Maintenance Contracts 7,043 62.64% - 10 - - 552-4620 Vehicle Repair 1,000 100.00% 261 - 102 - 552-4630 Equipment Repair - 0.00% 11,901 11,750 13,275 8,500 552-4640 Building Maintenance 8,500 0.00% - 35 - 1,000 552-4700 Printing & Binding 1,000 0.00% 1,020 - 252 5,000 552-4800 Promotional Activities 5,000 0.00% - - 375 125 552-4911 Holiday Gift Certificates 125 0.00% 310 178 110 - 552-4915 Legal Advertising - 0.00% - 1,684 593 - 552-5200 Operating Supplies 1,500 100.00% - - 60 - 552-5204 Fuel & Oil 350 100.00% - - 97 100 552-5210 Uniform Expense 100 0.00% 84 29,015 26,744 18,000 552-5250 Operating Supplies - Grounds Maintenance 18,000 0.00% - - - - 552-5231 Computer Hardware/Software 900 100.00% 1,170 1,170 1,170 1,890 552-5400 Dues & Publications 1,890 0.00% - 890 1,588 2,000 552-5500 Training 2,000 0.00% Non-Operating: - 8,874 10,625 1,720,000 552-8200 Grants and Aids 120,000 -93.02% $ 788,572 $ 466,691 $ 628,504 $ 2,181,354 Total Operating Expenditures $ 749,584 -65.64% Capital Outlay: 1,003 6,000 37,860 - 552-6214 Improvements Buildings - 0.00% 94,791 42,052 28,422 20,000 552-6310 Improvements Other Than Buildings 280,000 1300.00% - 108,183 - - 552-6402 Equipment - 0.00% $ 95,794 $ 156,235 $ 66,282 $ 20,000 Total Capital Outlay $ 280,000 1300.00% Capital Improvements Program: - - - 37,500 5610 - Liza Jackson Waterfront Park Design - -100.00% 400,000 572-6214 5363 -Heritage Park & Cultural Center Addition - -100.00% 29,634 5,759 11,840 - 5499/5352 - Landing Improvements - 0.00% - - - - 541-6351 5608-Install Wayfinding in West Waterfront,Beal Pkwy & Uptown 65,000 100.00% $ 29,634 $ 5,759 $ 11,840 $ 437,500 Total Capital Improvements Program $ 65,000 -85.14% 130 109-2000-CRA 9/27/2023 6:15 PM  109 CRA FUND - 2000 CRA Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Other Financing Activity: 178,171 182,090 186,096 169,210 552-9901 Cost Allocation Reimbursement to General Fund 172,932 2.20% - - - 952,056 581-9999 Revenues in Excess of Expenditures 1,109,460 16.53% $ 178,171 $ 182,090 $ 186,096 $ 1,121,266 Total Other Financing Activity $ 1,282,392 14.37% $ 1,535,349 $ 1,345,768 $ 1,284,767 $ 4,281,185 TOTAL EXPENSES $ 2,847,344 -33.49% 131 109-2000-CRA 9/27/2023 6:15 PM  Utilities Fund The Utilities Fund encompasses 24.10% 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 $16 Budget. $14 2023-24 …… $ Change % Change Charges for Services 12,021,296 312,181 2.6% $12 Interest,Othr,IntrGov 36,357 (899,693) (99.2% $10 Appropriation 1,507,196 (838,815) (55.7)% Millions $13,564,849 (1,426,327) (10.5)% $8 $6 $4 $2 $0 Actual Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 Licenses & Permits Intergov't Revenue Charges for Services Interest & Other Interfund Transfers Appropriations x A five-year utility rate study was implemented on October 2020; for FY 2022-23, Year 4 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. 2023-24. …… $ Change % Change $12 Personal Services 2,955,621 165,179 5.6% $10 Operations & Maintenance 5,039,123 285,744 5.7% Millions $8 Capital Outlay/Imprvmt 1,425,00 (1,955,033) (137.2)% $6 Debt Service 2,157,095 14,152 0.7% $4 Interfund Transfers Out 1,988,009 63,631 3.2% $2 Replenish Reserves 0 0 0% $0 $13,564,849 (1,426,327) (10.5)% Actual Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 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.* x The decrease in Capital Outlay/Improvement is primarily due to the replacement of water meters and Brooks Bridge water/sewer relocaion being budgeted in FY 2022-23. 132  401 UTILITIES FUND - REVENUES Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change 2,446,054 2,519,925 2,477,793 2,487,459 1310-343-3000 Service Fees - Residential 2,543,288 2.24% 1,449,489 1,680,988 1,659,451 1,572,256 1310-343-3100 Service Fees - Commercial 1,636,558 4.09% 14,550 24,371 18,736 22,700 1500-343-3600 Connection Fees - Residential 25,000 10.13% 105,555 45,522 26,894 57,000 1500-343-3700 Connection Fees - Commercial 35,000 -38.60% - - - 26 1500-343-3810 Hydrant Service - -100.00% $ 4,015,648 $ 4,270,806 $ 4,182,875 $ 4,139,442 Total Water Operations $ 4,239,846 2.43% 4,911,286 4,798,470 4,927,008 4,902,846 1350-343-5000 Service Fees - Residential 5,157,683 5.20% 2,087,825 2,473,642 2,455,490 2,362,837 1350-343-5100 Service Fees - Commercial 2,351,767 -0.47% 15,700 11,500 13,000 13,550 1500-343-5600 Connection Fees - Residential 15,000 10.70% 130,968 46,917 2,250 75,000 1500-343-5700 Connection Fees - Commercial 40,000 -46.67% $ 7,145,778 $ 7,330,530 $ 7,397,748 $ 7,354,233 Total Sewer Operations $ 7,564,450 2.86% 2,819 2,725 5,150 2,790 0520-343-3001 Administrative Fee - Returned Checks 3,500 25.45% 81,481 94,125 59,782 87,650 1310-343-3200 Service Charges 78,500 -10.44% 90,747 137,151 285,282 125,000 1310-343-3300 Penalties 135,000 8.00% $ 175,047 $ 234,001 $ 350,215 $ 215,440 Total Combined Operations $ 217,000 0.72% $ 11,336,473 $ 11,835,336 $ 11,930,837 $ 11,709,115 TOTAL CHARGES FOR SERVICES $ 12,021,296 2.67% 2,940 3,815 6,748 - 1310-324-2100 Impact Fees - Water - Residential - 0.00% 23,152 59,369 16,287 - 1310-324-2200 Impact Fees - Water - Commercial - 0.00% 3,389 1,805 2,310 - 1350-324-2100 Impact Fees - Sewer - Residential - 0.00% 27,041 24,974 5,700 - 1350-324-2200 Impact Fees - Sewer - Commercial - 0.00% $ 56,523 $ 89,964 $ 31,045 $ - Total Licenses & Permits $ - 0.00% $ 56,523 $ 89,964 $ 31,045 $ - TOTAL LICENSES & PERMITS $ - 0.00% - - - 900,000 331-XXX-XXXX Federal Grants - 100.00% $ - $ - $ - $ 900,000 Total Federal Grants $ - 0.00% $ - $ - $ - $ 900,000 TOTAL INTERGOVERNMENTAL REVENUE $ - 100.00% 259,160 153,990 139,295 12,500 1500-361-1000 Interest Income 12,500 0.00% - - 6,765 - 1500-361-1099 GASB87 Interest - 0.00% $ 259,160 $ 153,990 $ 146,060 $ 12,500 Total Interest Income $ 12,500 0.00% 19,558 21,349 13,984 21,600 1500-362-2020 Rental and Lease Income 22,107 2.35% $ 19,558 $ 21,349 $ 13,984 $ 21,600 Total Rents and Royalties $ 22,107 2.35% 8,000 32,581 - 1,500 1500-364-1000 Sale of Surplus Assets 1,500 0.00% 472 59 105 450 1500-369-9000 Miscellaneous Revenue 250 -44.44% $ 8,472 $ 32,640 $ 105 $ 1,950 Total Other Revenues $ 1,750 -10.26% $ 287,191 $ 207,978 $ 160,149 $ 36,050 TOTAL INTEREST & OTHER REVENUES $ 36,357 0.85% - - - 2,346,012 1600-389-9515 Appropriation from Retained Earnings 1,507,196 100.00% $ - $ - $ - $ 2,346,012 Total Non-Operating Sources $ 1,507,196 100.00% $ - $ - $ - $ 2,346,012 TOTAL TRANSFERS IN $ 1,507,196 0.00% $ 11,680,187 $ 12,133,278 $ 12,122,031 $ 14,991,176 TOTAL FUND REVENUES $ 13,564,849 -9.51% 133 401-Revenues 9/4/2023 11:34 AM CUSTOMER SERVICE Share of City Budget $671,872, DESCRIPTION 1.2% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Provide Accurate Water Meter Consumption Information Accounts with Meter Profile Evaluations Performed 4.0% 1.6% 2.2% 1.3% 2.5% 2.0% Minimize Account Write-Offs Write-Offs as % of Current Year Billing 0.62% 0.48% 0.43% annual measure 0.0% 5.0%  Implement call entry to record all customer interactions to improve customer service.  Installation of Outdoor Payment Kiosk available to customers 24 hours a day/7 days a week. FUTURE GOALS (FY25 & FY26)  Continue working with staff to complete the meter replacement program.  Keep implement scanning of daily work, cash edit sheets, and receipts to eleviate paper copy storage.  Continue to clear up accounts recievable regarding customer accounts. Implement the generation of PDF service orders which will be emailed to meter readers for processing. Meter readers would need ability to  fill out service orders on their tablets and return. This would save the City money by eliminating the cost of paper. PRIOR YEAR ACCOMPLISHMENTS (FY23)  Implement automated customer call out program for delinquent accounts subject for non-payment disconnect. 134  401 UTILITIES FUND - 0520 CUSTOMER SERVICE Actual Budget 2021-22 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Personnel Services: 5.50 4.50 4.50 4.50 Number of Funded Employees (FTE's) 5.37 172,816 154,069 159,654 175,329 536-1200 Regular Salaries 236,924 35.13% - 150 - 3,800 536-1201 Service Awards 1,000 -73.68% 18,175 18,954 21,726 19,659 536-1300 Part-Time Wages - -100.00% 213 528 1,288 500 536-1400 Salaries - Overtime 500 0.00% 11,840 10,062 10,796 11,794 536-2100 FICA Taxes 14,219 20.56% 2,769 2,353 2,525 2,758 536-2101 Medicare 3,325 20.57% 11,384 - - - 536-2200 Retirement Contributions - 0.00% 7,601 7,782 7,361 8,021 536-2204 Retirement Contributions - DC Plan 12,278 53.07% - - 911 1,277 536-2210 457 Deferred Compensation - -100.00% 24,498 33,909 20,557 32,370 536-2300 Dental, Life & Health Insurance & Def Comp 457 59,605 84.14% 253 226 209 312 536-2400 Worker's Compensation 379 21.53% $ 249,549 $ 228,033 $ 225,025 $ 255,820 Total Personnel Services $ 328,230 28.30% Operating Expenditures: 180,848 205,280 229,415 235,787 536-3100 Professional Services 246,203 4.42% 13,222 11,993 13,095 14,500 536-3400 Other Services 14,500 0.00% - - - 1,000 536-4000 Travel and per Diem 1,000 0.00% 1,656 1,770 2,158 2,103 536-4100 Communication Services 134 -93.65% 43,694 44,952 52,766 60,685 536-4200 Postage 60,955 0.44% 9,374 10,810 10,521 10,907 536-4300 Utilities 10,907 0.00% - - 129 724 536-4400 Rentals & Leases 724 -0.01% 98 1,685 1,446 2,500 536-4700 Printing & Binding 4,400 76.00% - 699 484 - 536-5100 Office Supplies 1,900 100.00% 2,418 1,197 320 1,350 536-5200 Operating Supplies 1,350 0.00% 402 496 500 500 536-5210 Uniform Expense 500 0.00% - - - - 536-5400 Books, Dues & Publications 70 100.00% - - - 1,000 536-5500 Training 1,000 0.00% $ 251,713 $ 278,882 $ 310,834 $ 331,056 Total Operating Expenditures $ 343,643 3.80% 501,262 506,915 535,860 586,877 TOTAL EXPENSES 671,872 14.48% 135 0520-CustomerSvc 9/4/2023 11:39 AM UTILITY SERVICES Share of City Budget $1,085,692, DESCRIPTION 1.9% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Provide Timely & Responsive Customer Service Citizen Requests/Complaints Responded to within 2 Business Days 100% 100% 100% 5% 99% 99% Locate & Mark Existing Utilities within 48 Hours of Request 99% 99% 99% 72% 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 (FY25 & FY26)  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 (FY23)  Completed all line spot tickets within the required time frame.  Provided construction stakeout and inspection services for every City construction project. Public Works and Utility Services Director 1 FTE 1300 Admin Coordinator 1 FTE 1300 Public Works GIS/CAD Utility Engineer I Operations Manager Supervisor Operations Manager 1 FTE 1 FTE 1 FTE 1 FTE 1300 1360/1370 1305 1310 Admin Coordinator 1 FTE Survey Chief Sewer Stormwater & Sanitation Maintenance Fleet GIS/CAD Water Ops 1 FTE Collection Streets Foreman Supervisor Supervisor Analyst Supervisor 1300 Supervisor Supervisor 1 FTE 1 FTE 1 FTE 2 FTE 1 FTE 1 FTE 1 FTE 1360/1370 1230 1220 1305 1310 Survey 1350 1380 Specialist Admin 1 FTE Snr Sanitation Plumber Sewer Water Streets Stormwater Coordinator Lift Station Lead Water Operator 1 FTE Construction Distribution Foreman Foreman 1 FTE Mechanic Treatment 8 FTE 2 FTE Foreman Foreman Operator 1 FTE 1 FTE Electrician 1 FTE 1 FTE 1240 1380 1350 1 FTE Sanitation 1 FTE Fleet Shop 1350 1340 1310 Operator Foreman Sewer Coll Sys 8 FTE Carpenter 1 FTE Tech Water Heavy Heavy 1 FTE 4 FTE Heavy Heavy Treatment Equipment Equipment Welder Equipment Operator Operator Sr Traffic Equipment Equipment Operator 1 FTE Utilities Operator 4 FTE 1 FTE Technician Mechanic Operator 1 FTE 2 FTE Inspector 1 FTE 1 FTE 1310 1240 1380 1 FTE 1 FTE 1350 1340 Small Engine Meter Service Wkr Service Wkr Facility Service Wkr Water Reader 3 FTE 2 FTE Maintenance Mechanic 1 FTE 3 FTE Distribution 2 FTE Technician 1 FTE Operator Street Sweeper Heavy 3 FTE Operator Equipment 1 FTE Mechanic 2 FTE Lube Technician 1 FTE 136  401 UTILITIES FUND - 1300 PUBLIC WORKS & UTILITY SERVICES Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Personnel Services: 6.00 6.00 6.00 6.00 Number of Funded Employees (FTE's) 5.00 234,985 208,462 197,406 237,075 536-1200 Regular Salaries 175,253 -26.08% 91,756 94,889 99,227 101,145 536-1100 Executive Salaries 108,114 6.89% 758 500 - 6,400 536-1201 Service Awards 3,900 -39.06% 4,837 223 2,486 1,000 536-1400 Salaries - Overtime 1,000 0.00% 19,174 19,174 17,442 19,917 536-2100 FICA Taxes 17,592 -11.67% 4,485 4,485 4,079 4,658 536-2101 Medicare 4,114 -11.67% 65,125 49,134 22,474 13,255 536-2200 Retirement Contributions 7,296 -44.95% 11,629 10,918 11,268 13,375 536-2204 Retirement Contributions - DC Plan 12,586 -5.90% 67,707 60,624 54,584 71,833 536-2300 Dental, Life & Health Insurance 68,819 -4.20% - - 2,135 3,422 536-2210 Def Comp 457 3,243 -5.22% 2,214 1,894 2,256 3,428 536-2400 Worker's Compensation 2,153 -37.18% $ 502,669 $ 450,302 $ 413,357 $ 475,508 Total Personnel Services $ 404,072 -15.02% Operating Expenditures: 38,838 111,316 145,780 77,085 536-3100 Professional Services 77,035 -0.06% - 82 - 800 536-4000 Travel and Per Diem 800 0.00% 3,881 4,023 4,191 5,293 536-4100 Communication Services 3,753 -29.10% 32 60 25 100 536-4200 Postage 100 0.00% 1,409 - - 33,593 536-4300 Utilities 33,593 0.00% 199 797 730 1,010 536-4400 Rentals & Leases 1,010 0.00% 4,786 5,049 5,789 6,544 536-4610 Maintenance Contracts 5,637 -13.87% 29 1,243 26 150 536-4630 Equipment Repair 150 0.00% 471 - 2,163 1,500 536-4640 Building Maintenance 1,500 0.00% - - - 2,000 536-4645 Heating/Cooling Repairs 8,795 339.75% 2,451 1,821 2,054 4,205 536-5100 Office Supplies 4,205 0.00% 2,679 1,635 3,929 2,820 536-5200 Operating Supplies 2,820 0.00% 1,525 1,180 3,902 2,100 536-5204 Fuel & Oil 2,205 5.00% 190 287 415 1,013 536-5210 Uniform Expense 1,013 0.00% 186 33 1,875 250 536-5233 Tools 250 0.00% 333 312 257 390 533-5234 Safety Supplies/Equipment 390 0.00% 150 2,145 1,725 2,230 536-5400 Books, Dues & Publications 714 -67.98% 730 840 1,186 1,270 536-5500 Training 1,650 29.92% (2,251) (527) - - 533-9905 Capitalized Costs Allocation - Labor - 0.00% (1,470) (262) - - 533-9906 Capitalized Costs Allocation - Benefits - 0.00% (532) (117) - - 533-9907 Capitalized Costs Allocation - Overhead - 0.00% - - - Non-Operating 398 398 398 500 536-8200 Grants & Aids 500 0.00% $ 54,035 $ 130,316 $ 174,446 $ 142,853 Total Operating Expenditures $ 146,119 2.29% Capital Outlay: - 23,815 1,225 21,000 536-6402 Equipment - 0.00% $ - $ 23,815 $ 1,225 $ 21,000 Total Capital Outlay $ - 0.00% Debt Service: Principal Payments $ 233,405 $ - $ - $ 261,263 591-7100 2018 Rev Note - Field Offc Complex-yr 5 of 19 271,270 3.83% Interest Expense $ 321,110 $ - $ - $ 274,237 591-7200 2018 Rev Note - Field Offc Complex-yr 5 of 19 264,230 -3.65% $ 554,515 $ - $ - $ 535,500 Total Debt Service $ 535,500 0.00% $ 1,111,219 $ 604,433 $ 589,028 $ 1,174,862 TOTAL EXPENSES $ 1,085,692 -7.59% 1300 - Admin 9/5/2023 8:14 AM 137 GIS Share of City Budget $284,831, .04% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Maintain and Further Develop GIS System to Track & Monitor City Assets Street Data Accurately Entered in GIS - Changes and additions implemented 100% 100% 100% 60% 100% 100% Water Features Accurately Entered in GIS - Changes and additions implemented 100% 100% 100% 80% 100% 100% Sanitary Sewer Features Accurately Entered in GIS - Changes and additions implemented 100% 100% 100% 70% 100% 100% Stormwater Features Accurately Entered in GIS - Changes and additions implemented 100% 100% 100% 90% 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 (FY25 & FY26) 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 the remaining 50% of the quality control check of the water system GIS data.  Convert hand drawn water references to digital AutoCAD drawings. PRIOR YEAR ACCOMPLISHMENTS (FY23)  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 50% of the quality control check of the water system GIS data.  Converted hand drawn water references to digital autocad drawings. 138  401 UTILITIES FUND - 1305 GIS Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Personnel Services: 3.00 3.00 3.00 3.00 Number of Funded Employees (FTE's) 3.00 107,202 145,593 150,096 159,813 536-1200 Regular Salaries 172,839 8.15% - - 150 2,700 536-1201 Service Awards 2,700 0.00% 1,363 - - - 536-1400 Salaries - Overtime - 0.00% 6,540 8,798 9,033 9,615 536-2100 FICA Taxes 10,748 11.79% 1,530 2,057 2,112 2,248 536-2101 Medicare 2,514 11.82% 27,662 18,432 11,237 6,628 536-2200 Retirement Contributions 7,296 10.09% 3,477 5,339 5,183 5,830 536-2204 Retirement Contributions - DC Plan 6,629 13.71% 15,473 15,994 16,399 16,266 536-2300 Dental, Life & Health Insurance 16,871 3.72% 123 193 172 256 536-2400 Worker's Compensation 285 11.47% $ 163,370 $ 196,406 $ 194,384 $ 203,356 Total Personnel Services $ 219,883 8.13% Operating Expenditures: 32,523 31,617 30,290 37,575 536-3100 Professional Services 36,667 -2.42% - - 3,024 - 536-3400 Other Services - 0.00% 522 1,132 2,158 2,275 536-4100 Communication Services 1,409 -38.05% - - - 50 536-4200 Postage 50 0.00% - - - 1,061 536-4300 Utilities 1,061 0.00% 2,700 2,700 2,700 2,850 536-4610 Maintenance Contracts 3,200 12.28% 842 43 143 500 536-4620 Vehicle Repair 500 0.00% - 2,171 670 900 536-4630 Equipment Repair 900 0.00% 2,029 1,657 1,571 3,200 536-5100 Office Supplies 3,200 0.00% 48 590 103 1,000 536-5200 Operating Supplies 1,000 0.00% 150 129 378 491 536-5204 Fuel & Oil 516 5.00% 137 226 151 300 536-5210 Uniform Expense 300 0.00% 1,515 105 2,523 - 536-5231 Computer Hardware/Software - 0.00% - 88 80 260 533-5234 Safety Supplies/Equipment 260 0.00% - - - 75 536-5400 Books, Dues & Publications 75 0.00% 6,180 12,360 6,282 15,780 536-5500 Training 15,810 0.19% $ 46,647 $ 52,818 $ 50,072 $ 66,317 Total Operating Expenditures $ 64,948 -2.06% Capital Outlay: - 14,295 - - 536-6402 Equipment - 0.00% 8,816 - 18,372 - 536-6420 Computer Hardware/Software - 0.00% $ 8,816 $ 14,295 $ 18,372 $ - Total Capital Outlay $ - 0.00% $ 218,833 $ 263,520 $ 262,827 $ 269,673 TOTAL EXPENSES $ 284,831 5.62% 1305-GIS 9/5/2023 8:16 AM 139 WATER OPERATIONS Share of City Budget $1,927,376, DESCRIPTION 3.3% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 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 78.0% 81.8% 79.0% 63.3% 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 levels 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 aggressive Water Tank Asset Management Program.  Continue to upgrade controls for all City potable wells.  Continue to update and implement changes to Cross-Connection Control Program.  Upgrade Well 3 by replacing the underground ductile iron piping.  Build upon water education outreach program through local schools.  Complete water system line inventory in accordance with newly established lead and copper rule changes.  Begin installation of City owned bacteriological sampling points throughout distribution system.  Submit renewal application for NWFWMD Consumptive Use Permit (20-year renewal).  Install lead and copper sampling taps at educational facility meter taps.  Complete PFAS testing of all Raw Water supply wells through USEPA.  Upgraded Well 11 by installing two new/rebuilt pumps and a new motor for service pump number 2. FUTURE GOALS (FY25 & FY26)  Continue installation of City owned bacteriological sampling points throughout distribution system.  Explore and develop strategy to convert all water wells to solar energy power supply.  Explore options for rehabilitation of Well 5.  Convert outdated aerator at Well 11 with a forced draft system.  Rehabilitation of Well 6. Install altitude valves on Golf Course and Nicholson Street Elevated Storage Tanks to maximize water quality in the distribution system by  generating effective water level turnover. PRIOR YEAR ACCOMPLISHMENTS (FY23)  Met all Federal and State Water Quality Testing requirements by having zero water samples exceeding the MCLs.  Continued to operate water system wells within NWFWD permitted pumping limits 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.  Successfully maintained an aggressive Water Tank Maintenance Asset Management Program.  Installed new motors at Wells 2, 7, and 11.  Started upgrading electrical components and panels at Wells 2, 3, and 6.  Started new AMI metering project.  Upgraded Well 3 by replacing both service pumps and motors.  Scheduled PFAS testing of all Raw Water supply wells through USEPA.  Started replacing old meters at Wells 6, 7, and 10 with new Ultra-Mag meters. 140  401 UTILITIES FUND - 1310 WATER OPERATIONS Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Personnel Services: 8.00 8.00 9.00 10.00 Number of Funded Employees (FTE's) 10.00 272,379 283,805 330,619 431,981 533-1200 Regular Salaries 462,820 7.14% 150 150 50 5,800 533-1201 Service Awards 3,500 -39.66% 20,046 13,658 15,244 15,000 533-1400 Salaries - Overtime 16,500 10.00% 1,184 1,348 1,552 2,000 533-1401 Salaries - Overtime Holiday Worked 2,500 25.00% 16,770 17,055 19,807 25,042 533-2100 FICA Taxes 28,631 14.33% 3,922 3,989 4,632 5,857 533-2101 Medicare 6,696 14.32% 19,777 18,432 11,237 6,628 533-2200 Retirement Contributions - -100.00% 8,741 9,338 11,810 15,683 533-2204 Retirement Contributions - DC Plan 22,485 43.37% 51,687 55,863 57,436 99,505 533-2300 Dental, Life & Health Insurance 122,255 22.86% - - 1,270 1,937 533-2210 Def Comp 457 2,726 40.75% 9,391 9,800 9,594 15,863 533-2400 Worker's Compensation 17,853 12.55% $ 404,047 $ 413,439 $ 463,252 $ 625,296 Total Personnel Services $ 685,967 9.70% Operating Expenditures: 19,640 16,166 12,270 39,660 533-3100 Professional Services 78,195 97.16% - - - 100 533-3400 Other Services 100 0.00% 80 - - 500 533-4000 Travel and Per Diem 2,000 300.00% 3,493 3,896 4,194 5,303 533-4100 Communication Services 5,859 10.48% 180,967 198,248 245,161 190,962 533-4300 Utilities 196,691 3.00% 4,575 4,422 9,884 11,019 533-4610 Maintenance Contracts 8,039 -27.04% 5,986 5,257 3,835 3,000 533-4620 Vehicle Repair 4,900 63.33% 3,720 3,750 1,572 5,100 533-4630 Equipment Repair 4,300 -15.69% 922 153 1 800 533-4640 Building Maintenance 2,500 212.50% 170,649 397,700 144,908 136,600 533-4680 Plant & System Repair 223,350 63.51% - - - 950 533-4700 Printing & Binding 950 0.00% 23,565 24,748 40,657 46,124 533-5200 Operating Supplies 54,700 18.59% 10,668 13,195 18,639 18,128 533-5204 Fuel & Oil 19,034 5.00% 859 800 1,111 2,026 533-5210 Uniform Expense 2,026 0.00% 56 1,026 - - 533-5231 Computer Hardware/Software - 0.00% 3,749 1,838 2,947 4,000 533-5233 Tools 4,000 0.00% 795 1,257 1,313 2,070 533-5234 Safety Supplies/Equipment 2,070 0.00% 4,760 5,892 5,217 13,535 533-5400 Books, Dues & Publications 7,575 -44.03% 605 856 3,442 4,750 533-5500 Training 8,200 72.63% (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% $ 435,089 $ 679,205 $ 495,151 $ 484,627 Total Operating Expenditures $ 624,489 28.86% Capital Outlay: 11,032 - 5,930 - 533-6402 Equipment - 0.00% $ 11,032 $ - $ 5,930 $ - Total Capital Outlay $ - 0.00% Capital Improvements Program: 233,497 - - - 533-6362 Prior Years Capital Improvement Program 500,000 100.00% $ 233,497 $ - $ - $ - Total Capital Improvements Program $ 500,000 100.00% Debt Service 78,189 - - 85,232 590-7100 Principal Payments 87,698 2.89% 2015 Utility System Revenue Note Year 9 of 18 38,756 36,473 33,524 31,711 591-7200 Interest Expense 29,223 -7.85% 2015 Utility System Revenue Note Year 9 of 18 $ 116,945 $ 36,473 $ 33,524 $ 116,944 Total Debt Service $ 116,920 -0.02% $ 1,200,611 $ 1,129,117 $ 997,856 $ 1,226,866 TOTAL EXPENSES $ 1,927,376 57.10% 141 1310 - Water Ops 9/5/2023 8:19 AM WATER DISTRIBUTION Share of City Budget $702,504, 4.6% DESCRIPTION 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Replace Substandard Water Mains Linear Feet of Water Main to be Replaced 860 0 1850 0 1500 1500 Ensure Capital Projects are Completed On-Time & Within Budget Capital Projects Completed On-Time 100% 100% 100% na 100% 100% Capital Projects Completed Within Budget 100% 100% 100% na 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.  Relocation of water mains around Brooks Bridge, Highway 98, Perry Avenue, Brooks Street and Florida Blanca Place.  Replace all meters throughout the City. FUTURE GOALS (FY25 & FY26)  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 (FY23)  Extended 10" water line to Freedom Beacon Park.  Installed new AMI Metering Base Stations.  Began systematic replacement of water service line Viking Manor subdivision.  Began relocation of water mains around Brooks Bridge, Highway 98, Perry Avenue, Brooks Street and Florida Blanca Place.  Responded to all water issues within one hour of initial notification. 142  401 UTILITIES FUND - 1340 WATER DISTRIBUTION Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Personnel Services: 5.00 5.00 5.00 5.00 Number of Funded Employees (FTE's) 5.00 125,626 133,379 163,516 191,796 533-1200 Regular Salaries 213,184 11.15% - 150 162 5,300 533-1201 Service Awards 5,200 -1.89% 250 - - - 533-1202 Incentive/Merit Pay - 0.00% 26,815 31,820 28,603 24,500 533-1400 Salaries - Overtime 28,000 14.29% 497 992 1,951 2,000 533-1401 Salaries - Overtime Holiday Worked 2,000 0.00% 9,037 9,890 11,469 11,285 533-2100 FICA Taxes 13,035 15.51% 2,113 2,313 2,682 2,639 533-2101 Medicare 3,049 15.52% 67,558 55,265 33,735 19,883 533-2200 Retirement Contributions 21,889 10.09% - 198 850 2,762 533-2204 Retirement Contributions - DC Plan 1,691 -38.78% 20,557 28,137 33,089 62,840 533-2300 Dental, Life & Health Insurance 46,600 -25.84% 9,942 10,807 11,086 17,167 533-2400 Worker's Compensation 16,846 -1.87% $ 262,394 $ 272,951 $ 287,143 $ 340,172 Total Personnel Services $ 351,494 3.33% Operating Expenditures: - 139 - 372 533-3102 Employee Physicals & Immunizations 413 11.02% 4,160 1,359 1,381 4,500 533-3400 Other Services 4,500 0.00% 1,096 1,127 1,192 1,359 533-4100 Communication Services 1,061 -21.92% 316 - - - 533-4300 Utilities - 0.00% 4,699 1,737 3,484 4,500 533-4620 Vehicle Repair 4,500 0.00% 4,710 3,759 4,433 6,000 533-4630 Equipment Repair 6,000 0.00% 36,085 38,141 65,333 42,500 533-4680 Plant & System Repair 42,500 0.00% 3,356 2,889 3,017 2,500 533-5200 Operating Supplies 2,500 0.00% 8,694 10,854 16,246 16,223 533-5204 Fuel & Oil 17,034 5.00% 427 522 727 1,126 533-5210 Uniform Expense 1,126 0.00% 3,438 2,480 3,479 2,475 533-5233 Tools 2,475 0.00% 1,795 2,225 2,328 2,150 533-5234 Safety Supplies/Equipment 2,150 0.00% 5,683 5,877 7,600 5,104 533-5300 Road Materials & Supplies 7,104 39.18% - 50 50 250 533-5400 Books, Dues & Publications 250 0.00% 35 270 621 2,525 533-5500 Training 4,070 61.19% (19,956) - - - 533-9905 Capitalized Costs Allocation - Labor - 0.00% (16,704) - - - 533-9906 Capitalized Costs Allocation - Benefits - 0.00% (3,452) - - - 533-9907 Capitalized Costs Allocation - Overhead - 0.00% $ 34,381 $ 71,429 $ 109,891 $ 91,583 Total Operating Expenditures $ 95,683 4.48% Capital Outlay: 83,992 2,399 1,912 - 533-6402 Equipment - 0.00% 2,420 - - - 533-6404 Trucks - 0.00% $ 86,412 $ 2,399 $ 1,912 $ - Total Capital Outlay $ - 0.00% Capital Improvements Program: 87,974 108,016 144,377 2,000,000 5056 - Water Line Replacement 75,000 -96.25% 201 533-6368 5367 - Grant Funded Meter Replcmnt-Comm/Res 54,849 533-6360 5062 - Brooks Bridge Water Relocation $ 87,974 $ 108,016 $ 199,427 $ 2,000,000 Total Capital Improvements Program $ 75,000 -96.25% Debt Service 120,590 - - 131,454 590-7100 Principal Payments 135,257 2.89% 2015 Utility System Revenue Note Year 9 of 18 59,774 56,252 49,785 48,909 591-7200 Interest Expense 45,070 -7.85% 2015 Utility System Revenue Note Year 9 of 18 $ 180,364 $ 56,252 $ 49,785 $ 180,363 Total Debt Service $ 180,327 -0.02% $ 651,525 $ 511,047 $ 648,158 $ 2,612,118 TOTAL EXPENSES $ 702,504 -73.11% 143 1340 - Water Dist 9/5/2023 8:22 AM SEWER COLLECTION & TREATMENT Share of City Budget $6,763,464,… 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Ensure Sewer Collection System is in Good Working Order Linear Feet of Sewer Main Inspected 28,216 22,991 17,564 1,396 25,000 25,000 Sewer System Inspected 4.1% 3.3% 0.0% 0.0% 0.0% 0.0% Ensure Capital Projects are Completed On-Time & Within Budget Capital Projects Completed On-Time 100% 100% 100% na 100% 100% Capital Projects Completed Within Budget 100% 100% 100% na 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.  Install Lift Station for Brooks Bridge replacement project. FUTURE GOALS (FY25 & FY26) 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.  Refurbish Lift Station 29.  Replace and relocate Lift Station 11.  Paint surge tank at Pump Station #1. PRIOR YEAR ACCOMPLISHMENTS (FY23)  Reduced inflow and infiltration through flow monitoring, lateral replacement, lining and manhole rehab.  Replaced 4,000 gallon fuel tank at pump station #1-B  Completed the ugrade of electrical controls for Lift Station 20.  Replaced Lift Station 22.  Installed forcemain and lift station for Freedom Beacon. 144  401 UTILITIES FUND - 1350 SEWER COLLECTION & TREATMENT Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Personnel Services: 13.00 13.00 12.00 13.00 Number of Funded Employees (FTE's) 13.00 440,937 430,777 503,137 580,976 535-1200 Regular Salaries 613,329 5.57% 629 50 325 12,200 535-1201 Service Awards 8,300 -31.97% 45,142 35,673 31,715 30,000 535-1400 Salaries - Overtime 30,000 0.00% 1,492 2,433 1,980 2,500 535-1401 Salaries - Overtime Holiday Worked 2,500 0.00% 28,872 27,643 33,712 34,122 535-2100 FICA Taxes 37,812 10.81% 6,752 6,465 7,884 7,980 535-2101 Medicare 8,843 10.81% 95,742 73,699 44,948 26,510 535-2200 Retirement Contributions 21,889 -17.43% 12,251 14,174 16,633 18,912 535-2204 Retirement Contributions - DC Plan 24,830 31.29% 80,801 98,423 114,562 146,677 535-2300 Dental, Life & Health Insurance 181,434 23.70% 8,732 9,386 13,428 20,412 535-2400 Worker's Compensation 27,037 32.46% $ 721,352 $ 698,721 $ 768,324 $ 880,290 Total Personnel Services $ 955,975 8.60% Operating Expenditures: 5,125 5,645 4,920 7,500 535-3100 Professional Services 7,500 0.00% 197 476 830 1,488 535-3102 Employee Physicals & Immunizations 1,844 23.92% 2,598,528 3,361,080 2,988,951 3,024,151 535-3400 Other Services 3,114,771 3.00% 5,974 5,080 5,037 5,910 535-4100 Communication Services 4,742 -19.76% 168,563 186,990 180,288 177,170 535-4300 Utilities 182,485 3.00% 7,027 13,413 10,384 35,753 535-4400 Rentals & Leases 41,753 16.78% 30,680 27,817 32,653 41,824 535-4610 Maintenance Contracts 52,137 24.66% 20,378 20,584 36,578 20,000 535-4620 Vehicle Repair 20,000 0.00% 8,584 17,829 13,556 10,000 535-4630 Equipment Repair 10,000 0.00% 240 - 579 400 535-4640 Building Maintenance 400 0.00% 53,135 144,170 127,004 116,093 535-4680 Plant & System Repair 116,093 0.00% 173 - 108 150 535-4700 Printing & Binding 150 0.00% 18,300 20,216 26,474 24,328 535-5200 Operating Supplies 24,328 0.00% 27,232 27,106 42,172 35,226 535-5204 Fuel & Oil 36,987 5.00% 1,614 1,829 1,835 2,700 535-5210 Uniform Expense 2,700 0.00% 3,064 3,064 2,796 2,955 535-5233 Tools 2,955 0.00% 3,240 5,302 5,229 3,860 535-5234 Safety Supplies/Equipment 4,760 23.32% 4,155 5,016 5,403 5,000 535-5300 Road Materials & Supplies 5,000 0.00% 260 180 210 180 535-5400 Dues & Publications 180 0.00% 515 500 2,059 3,865 535-5500 Training 4,355 12.68% (25,557) (12,996) - - 535-9905 Capitalized Costs Allocation - Labor - 0.00% (8,905) (5,511) - - 535-9906 Capitalized Costs Allocation - Benefits - 0.00% (5,581) (2,109) - - 535-9907 Capitalized Costs Allocation - Overhead - 0.00% $ 2,916,940 $ 3,825,679 $ 3,487,064 $ 3,518,553 Total Operating Expenditures $ 3,633,140 3.26% Capital Outlay: 879 - - - 535-6300 Improvements Other Than Buildings - 0.00% 13,665 1,912 - - 535-6402 Equipment - 0.00% 36,376 - - - 535-6404 Trucks - 0.00% $ 50,920 $ 1,912 $ - $ - Total Capital Outlay $ - 0.00% Capital Improvements Program: 1,833 - - - Refer to CIP for Specific Locations 11,418 98,048 15,920 50,000 535-6361 5032 - Sewer System Grouting & Lining 100,000 100.00% - - 6,543 - 535-6310 5048 - Construction of New Lift Station #2 750,000 100.00% - - - 750,000 535-6310 5062 - Brooks Bridge Sewer Relocation - -100.00% $ 13,250 $ 98,048 $ 22,464 $ 800,000 Total Capital Improvements Program $ 850,000 6.25% 145 1350-Sewer 9/5/2023 8:25 AM  401 UTILITIES FUND - 1350 SEWER COLLECTION & TREATMENT Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Debt Service 952,259 - - 1,015,621 590-7100 Principal Payments 1,037,639 2.17% SRF PS & FS Year 10 of 20 2015 Utility System Revenue Note Year 9 of 18 351,312 330,849 313,649 294,515 591-7200 Interest Expense 286,709 -2.65% SRF PS & FS Year 10 of 20 2015 Utility System Revenue Note Year 9 of 18 5,613 5,613 5,613 - 590-7320 Amortization Discount - Interest Expense - 0.00% $ 1,309,184 $ 336,462 $ 319,262 $ 1,310,136 Total Debt Service $ 1,324,348 1.08% $ 5,011,646 $ 4,960,823 $ 4,597,114 $ 6,508,980 TOTAL EXPENSES $ 6,763,464 3.91% 146 1350-Sewer 9/5/2023 8:25 AM  401 UTILITIES FUND - 1500 NON-DEPARTMENTAL Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adpoted Change Personnel Services: 9,609 23,235 38,842 10,000 536-1216 Final Leave Pay 10,000 0.00% 20,059 (11,780) 12,536 - 536-1250 Compensated Absences - 0.00% 1,534 (902) 960 - 536-2150 FICA - Compensated Absences - 0.00% - 41,142 - - 533-2299 Acturial Pension Expense - 0.00% $ 31,202 $ 51,695 $ 52,338 $ 10,000 Total Personnel Services $ 10,000 0.00% Operating Expenditures: 37,765 9,247 11,389 - 536-3100 Professional Services - 0.00% - - 2,700 950 536-4911 Holiday Gift Certificates 950 0.00% 29,639 65,674 28,351 - 536-4924 Bad Debt Expense - 0.00% - - - 115,099 536-4995 Contingencies 120,636 4.81% 8,894 8,140 14,830 - 536-4999 Amortization Expense - 0.00% 1,080 6,677 1,830 2,340 536-5231 Computer Hardware/Software 9,515 306.62% 1,847,894 1,743,086 1,691,358 - 536-5900 Depreciation - 0.00% 16,794 16,794 16,794 - 536-5910 Depreciation on Contributed Capital - 0.00% $ 1,942,066 $ 1,849,618 $ 1,767,252 $ 118,389 Total Operating Expenditures $ 131,101 10.74% Capital Outlay - - 3,356 - 536-6420 Computer Hardware/Software - 0.00% $ - $ - $ 3,356 $ 559,033 Total Capital Outlay $ - -100.00% Other Financing Activity (536,014) (248,485) - - 590-9900 Reclassify Capital Outlay - 0.00% 1,155,411 1,319,296 1,345,351 1,220,627 536-9901 Cost Allocation Reimbursement to General Fund 1,264,192 3.57% 675,889 1,238,095 1,229,877 703,751 581-9102 6% Franchise/Right-of-Way Access Fee 723,817 2.85% $ 1,831,300 $ 2,557,391 $ 2,575,228 $ 1,924,378 Total Other Financing Activity $ 1,988,009 3.31% $ 3,804,568 $ 4,458,704 $ 4,398,175 $ 2,611,800 TOTAL EXPENSES $ 2,129,110 -18.48% 40.50 39.50 39.50 39.50 Number of Funded Employees (FTE's) 41.37 4.73% 501,262 506,915 535,860 586,877 Customer Service 671,872 14.48% 1,111,219 604,433 588,414 1,174,862 Utility Services 1,085,692 -7.59% 218,833 263,520 262,827 269,673 GIS 284,831 5.62% 1,199,781 1,129,117 996,681 1,226,866 Water Operations 1,927,376 57.10% 651,525 511,047 462,884 2,612,118 Water Distribution 702,504 -73.11% 5,011,646 4,960,823 4,565,559 6,508,980 Sewer Collection & Treatment 6,763,464 3.91% 3,804,568 4,458,704 4,398,175 2,611,800 Non-Departmental 2,129,110 -18.48% (536,014) (248,485) (252,685) - Reclassification of Capital Outlay - 0.00% $ 11,962,820 $ 12,186,074 $ 11,557,716 $ 14,991,176 TOTAL FUND EXPENSES $ 13,564,849 -9.51% $ (282,633) $ - $ - $ - NET REVENUE / (EXPENSE) $ (0) 0.00% 147 1500-NonDept_401 9/19/2023 1:05 PM  Sanitation Fund The Sanitation Fund encompasses 9.07% 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 $6.0 Budget 2023-24 $ Change % Change $5.0 Licenses & Permits 32,000 6,000 18.8% $4.0 Charges for Services 5,069,660 492,016 9.7% Interest/Other/Approp 2,400 (140,907) (101.0)% Millions $3.0 $5,104,060 357,109 7.0% $2.0 $1.0 $0.0 Actual Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 Licenses & Permits Charges for Services Interest & Other Appropriations Appropriations x A five-year utility rate study was implemented on October 2020; for FY 2023-24, Year 4 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 $6.0 Budget. $5.0 ……2023-24 $ Change % Change Personal Services 1,447,464 81,871 6.0% $4.0 Operations & Maintenance 2,709,736 535,896 24.7% Millions $3.0 Capital Outlay/Imprvmt 0 (372,221) (100.0)% $2.0 Interfund Transfers Out 876,642 41,345 4.9% Replenish Reserves 70,218 70,218 100.0% $1.0 $5,104,060 357,109 7.0% $0.0 Actual Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 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.* x The increase in the Operations & Maintenance is for the incrase in Landfill Fees. 148  403 SANITATION FUND - REVENUES Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change 1,090,551 1,330,050 1,593,930 1,495,461 1360-343-4000 Service Fees - Residential 1,741,243 16.44% 4,726 6,528 9,607 2,500 1360-343-4010 Extra Pick-Up Residential 3,300 32.00% 879,226 952,628 1,045,436 1,025,605 1360-343-4100 Service Fees - Commercial 1,169,683 14.05% 20,841 21,403 19,604 12,500 1360-343-4110 Extra Pick-Up Commercial 18,500 48.00% 723,270 730,966 737,491 740,111 1360-343-4200 Tipping Fees - Residential 772,862 4.43% 1,078,081 1,160,134 1,221,255 1,181,861 1360-343-4300 Tipping Fees - Commercial 1,243,444 5.21% $ 3,796,695 $ 4,201,708 $ 4,627,324 $ 4,458,039 Total Solid Waste $ 4,949,032 11.01% 1,352 1,352 1,240 - 1370-343-4600 Service Fees - 0.00% 118,954 118,670 116,164 117,455 1370-343-4610 Service Fees - Commercial Recycling 117,678 0.19% $ 120,306 $ 120,022 $ 117,404 $ 117,455 Total Recycling $ 117,678 0.19% 1,992 1,976 1,981 800 1360-343-4080 Cinco Bayou 1,200 50.00% 502 729 1,804 1,350 1360-343-4130 Special Events - Dumpster Delivery/Pickup 1,750 29.63% $ 2,494 $ 2,705 $ 3,785 $ 2,150 Total Fees & Fines $ 2,950 37.21% $ 3,919,496 $ 4,324,435 $ 4,748,512 $ 4,577,644 TOTAL CHARGES FOR SERVICES $ 5,069,660 10.75% 14,154 57,329 75,525 26,000 1360-323-7010 Solid Waste - 10% Roll Off 32,000 23.08% $ 14,154 $ 57,329 $ 75,525 $ 26,000 Total Franchise Fees $ 32,000 23.08% $ 14,154 $ 57,329 $ 75,525 $ 26,000 TOTAL LICENSES & PERMITS $ 32,000 23.08% 57,580 43,340 38,491 500 1500-361-1000 Interest Income 500 0.00% $ 57,580 $ 43,340 $ 38,491 $ 500 Total Interest Income $ 500 0.00% 10,000 - 1,418 - 1500-364-1000 Sale of Surplus Assets - -100.00% - 190,621 - - 1500-364-1030 Sale of Surplus Land - 14 Robinwood Dr SW - 100.00% - 6,552 - 1,900 1500-365-1000 Recycling Scrap Metal Sales 1,900 0.00% - 4,873 - - 1370-365-2000 Recycling Surplus Sales (ECUA) - 0.00% - 94,036 2,565 25 1500-369-9000 Miscellaneous Revenues - 0.00% $ 10,000 $ 296,081 $ 3,983 $ 1,925 Total Other Revenues $ 1,900 79.96% $ 67,580 $ 339,421 $ 42,473 $ 2,425 TOTAL INTEREST & OTHER REVENUES $ 2,400 11.35% - - - 140,882 1600-389-9300 Appropriation from Retained Earnings - -100.00% $ - $ - $ - $ 140,882 Total Non-Operating Sources $ - -100.00% $ - $ - $ - $ 140,882 TOTAL TRANSFERS IN $ - 11.35% $ 4,001,231 $ 4,721,186 $ 4,866,511 $ 4,746,951 TOTAL FUND REVENUES $ 5,104,060 7.52% 149 403-Revenues 9/4/2023 11:35 AM SOLID WASTE Share of City Budget $3,899,649, 5.9% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Promote Neighborhood Cleanups Household waste collections conducted 2 2 2 1 2 2  Continue to monitor cost for Solid Waste services by retaining a firm to analze cost.  Develop and implement a commercial dumpster replacement schedule to ensure compliance issues. FUTURE GOALS (FY25 & FY26)  Continue to ensure standards of Customer Service excellence are met by those providing Solid Waste collection services.  Develop and implement ways and means to reduce residential bulk household. PRIOR YEAR ACCOMPLISHMENTS (FY23)  Signed a five (5) year contract with Republic Services to transport Solid Waste to the landfill.  Purchased a new residential sideloader to improve effeciency and customer service. 150  403 SANITATION FUND - 1360 SOLID WASTE Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Personnel Services: 19.00 19.00 19.00 19.00 Number of Funded Employees (FTE's) 19.00 769,578 740,978 776,919 859,871 534-1200 Regular Salaries 908,521 5.66% 833 750 - 20,200 534-1201 Service Awards 17,200 -14.85% 31,153 24,432 13,949 15,000 534-1400 Salaries - Overtime 15,000 0.00% 14,241 13,566 23,798 17,000 534-1401 Salaries - Overtime Holiday Worked 20,000 17.65% 46,834 45,573 48,274 51,092 534-2100 FICA Taxes 54,599 6.86% 10,953 10,658 11,290 11,949 534-2101 Medicare 12,769 6.86% 131,424 107,765 67,724 39,766 534-2200 Retirement Contributions 51,075 28.44% 23,417 23,656 24,349 28,282 534-2204 Retirement Contributions - DC Plan 28,249 -0.12% 176,357 180,645 161,462 193,650 534-2300 Dental, Life & Health Insurance 198,975 2.75% - - 2,025 3,006 534-2210 Def Comp 457 3,331 10.81% 39,534 35,910 38,244 57,729 534-2400 Worker's Compensation 62,859 8.89% $ 1,244,324 $ 1,183,934 $ 1,168,033 $ 1,297,544 Total Personnel Services $ 1,372,578 5.78% Operating Expenditures: 2,970 3,191 3,017 2,684 534-4100 Communication Services 2,002 -25.40% 35 6 - 135 534-4200 Postage 135 0.00% 2,801 1,079 - 4,841 534-4300 Utilities 4,841 0.00% 1,709 15,328 2,220 1,740 534-4400 Rentals & Leases 2,300 32.18% 686 667 464 780 534-4610 Maintenance Contracts 848 8.72% 274,926 336,197 254,455 248,000 534-4620 Vehicle Repair 248,000 0.00% 10 18 412 200 534-4630 Equipment Repair 200 0.00% 35 566 - 900 534-4700 Printing & Binding 900 0.00% 748 397 409 1,000 534-5100 Office Supplies 1,000 0.00% 5,644 11,427 9,206 16,000 534-5200 Operating Supplies 16,000 0.00% 108,305 125,797 203,072 190,000 534-5204 Fuel & Oil 199,500 5.00% 2,700 2,432 2,895 4,050 534-5210 Uniform Expense 4,050 0.00% 593,848 667,247 694,588 660,640 534-5219 Landfill Fees - Commercial 887,175 34.29% 475,021 475,765 461,870 494,730 534-5220 Landfill Fees - Residential 610,500 23.40% 356,762 299,781 248,097 302,965 534-5222 Landfill Fees - Yard Waste 395,375 30.50% 31,456 21,532 47,337 45,400 534-5225 Sanitation Containers - Bulk 47,540 4.71% (91) 13,530 15,877 16,800 534-5226 Sanitation Containers - Residential 16,800 0.00% 151 - 348 600 534-5233 Tools 600 0.00% 3,494 2,563 1,880 3,690 534-5234 Safety Supplies/Equipment 3,060 -17.07% 223 223 223 223 534-5400 Books, Dues & Publications 245 9.87% - - 306 1,000 534-5500 Training 1,000 0.00% $ 1,861,434 $ 1,977,746 $ 1,946,677 $ 1,996,378 Total Operating Expenditures $ 2,442,071 22.33% Capital Outlay: 540,751 - - - 534-6404 Trucks - 0.00% $ 540,751 $ - $ - $ - Total Capital Outlay $ - 0.00% Debt Service: Principal Payments - - - 41,470 517-7100 2018 Rev Note - Field Offc Complex-yr 5 of 19 43,059 3.83% Interest Expense - - - 43,530 517-7200 2018 Rev Note - Field Offc Complex-yr 5 of 19 41,941 -3.65% $ - $ - $ - $ 85,000 Total Debt Service $ 85,000 0.00% 3,646,509 3,161,680 3,114,710 3,378,922 TOTAL EXPENSES 3,899,649 15.41% 151 1360-Solid Waste 9/5/2023 8:27 AM CURBSIDE RECYCLING Share of City Budget $288,484, .03% 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Promote Reduction of the Residential Waste Stream Single Stream Recycling Drop-Off Locations 1 0 0 0 0 0 Recycling Tonnage Collected 1056 1535 1526 1127 1,500 1,500 Waste Stream Diverted from Landfills 44.0% 70.5% 72.0% 54.0% 17.0% 17.0% Promote Reduction of the Commercial Waste Stream Recycling Tonnage Collected 303 678 634 403 600 600 Waste Stream Diverted from Landfills 17.0% 22.4% 20.0% 12.5% 5.5% 5.5%  Continued with the issuance of Courtesy Notices to customer with contamination issues.  Cross train current employees on both commercial and residential routes to improve effeciency and flexibility. FUTURE GOALS (FY25 & FY26)  Work with the City's Public Information Manager on marketing and promoting the City's residential and commercial recycling program.  Look into the potential of utilizing a local Recycling MRF to accept the City's recycling commodities. PRIOR YEAR ACCOMPLISHMENTS (FY23)  Utilizing Interlocal Agreement with Okaloosa County to accept and deliver the City's recycling material to ECUA.  Monitored contamination issues within the commercial system, educated customers and improved customer relations. 152  403 SANITATION FUND - 1370 RECYCLING Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Personnel Services: 1.00 1.00 1.00 1.00 Number of Funded Employees (FTE's) 1.00 40,197 41,423 44,602 45,240 534-1200 Regular Salaries 49,854 10.20% 108 - 108 1,200 534-1201 Service Awards 1,200 0.00% 1,324 1,257 93 200 534-1400 Salaries - Overtime 200 0.00% 1,415 1,244 1,649 1,920 534-1401 Salaries - Overtime Holiday Worked 2,420 26.04% 2,283 2,270 2,758 2,690 534-2100 FICA Taxes 3,088 14.79% 534 531 645 629 534-2101 Medicare 722 14.80% 18,917 8,008 - - 534-2200 Retirement Contributions - 0.00% 1,182 2,174 2,262 534-2204 Retirement Contributions - DC Plan 2,570 13.61% 11,071 12,415 7,427 7,694 534-2300 Dental, Life & Health Insurance 7,976 3.66% - - 902 1,357 534-2210 Def Comp 457 1,542 13.62% 2,231 2,241 2,499 3,356 534-2400 Worker's Compensation 3,815 13.68% $ 78,080 $ 70,571 $ 62,859 $ 66,549 Total Personnel Services $ 73,386 10.27% Operating Expenditures: - - - 100 534-3400 Other Services 100 0.00% 60,889 39,370 96,707 62,500 534-3421 TIP/Contamination Fees 145,925 133.48% - - - 1,000 534-4000 Travel and Per Diem 1,000 0.00% 131 135 132 131 534-4100 Communication Services 133 1.59% 13,239 13,727 22,873 26,500 534-4620 Vehicle Repair 26,500 0.00% - - - 3,000 534-4630 Equipment Repair 3,000 0.00% - 195 - 500 534-4700 Printing & Binding 500 0.00% 2,330 2,542 2,472 3,500 534-5200 Operating Supplies 3,450 -1.43% 5,958 9,419 8,477 8,400 534-5204 Fuel & Oil 8,820 5.00% 150 154 165 165 534-5210 Uniform Expense 165 0.00% - - - 15,800 534-5225 Sanitation Containers - Bulk 15,800 0.00% - - 6,899 8,750 534-5226 Sanitation Containers - Residential 8,750 0.00% - - - 200 534-5233 Tools 200 0.00% 249 - 130 205 534-5234 Safety Supplies/Equipment 205 0.00% 150 150 200 150 534-5400 Books, Dues & Publications 200 33.33% - - - 350 534-5500 Training 350 0.00% $ 83,096 $ 65,693 $ 138,054 $ 131,251 Total Operating Expenditures $ 215,098 63.88% 161,176 136,264 200,913 197,801 TOTAL EXPENSES 288,484 45.85% 153 1370-Recycling 9/5/2023 8:29 AM  403 SANITATION FUND - 1500 NON-DEPARTMENTAL Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Personnel Services: - 13,723 8,425 1,500 534-1216 Final Leave Pay 1,500 0.00% 8,100 2,015 1,118 - 534-1250 Compensated Absences - 0.00% 619 155 87 - 534-2150 FICA - Compensated Absences - 0.00% - 27,403 - - 534-2299 Actuarial Pension Expense - 0.00% $ 8,719 $ 43,296 $ 9,630 $ 1,500 Total Personnel Services $ 1,500 0.00% Operating Expenditures: 20,062 2,378 2,929 - 534-3100 Professional Srvcs - 0.00% - - 1,400 500 534-4911 Holiday Gift Certificates 500 0.00% 4,943 16,578 7,302 - 534-4924 Bad Debt Expense - 0.00% - - - 45,321 534-4995 Contingencies 51,041 12.62% 360 896 - 390 534-5231 Computer Hardware/Software 1,025 162.82% 234,617 271,520 277,731 - 534-5900 Depreciation - 0.00% 380 285 - - 534-5910 Depreciation on Contributed Capital - 0.00% $ 260,362 $ 291,656 $ 289,361 $ 46,211 Total Operating Expenditures $ 52,566 13.75% Capital Outlay - 417,911 267,717 372,221 534-6404 Trucks - -100.00% $ - $ 417,911 $ 267,717 $ 372,221 Total Capital Outlay $ - 0.00% Other Financing Activity (540,751) (417,911) - - 590-9900 Reclassify Capital Outlay - 0.00% 406,311 515,370 524,504 474,949 534-9901 Cost Allocation Reimbursement to General Fund 485,398 2.20% 227,619 325,459 347,556 275,348 581-9102 Transfer to General Fund - Franchise Fee 306,244 11.22% 581-9999 Revenues in Excess of Expenditures 70,218 $ 633,930 $ 840,829 $ 872,060 $ 750,297 Total Other Financing Activity $ 861,860 14.87% $ 903,011 $ 1,593,693 $ 1,438,768 $ 1,170,229 TOTAL EXPENSES $ 915,926 -21.73% 20.00 - - 20.00 Number of Funded Employees (FTE's) 20.00 0.00% 3,734,527 3,161,680 3,114,710 3,378,922 Solid Waste 3,899,649 15.41% 161,176 136,264 200,913 197,801 Recycling 288,484 45.85% 903,011 1,593,693 1,438,768 1,170,229 Non-Departmental 915,926 -21.73% (540,751) (417,911) (267,717) - Reclassification of Capital Outlay - 0.00% $ 4,257,964 $ 4,473,726 $ 4,486,673 $ 4,746,952 TOTAL FUND EXPENSES $ 5,104,060 7.52% $ (256,733) $ 247,460 $ - $ - NET REVENUE / (EXPENSE) $ (0) 0.00% 154 1500-NonDept_403 9/19/2023 1:09 PM  Stormwater Fund The Stormwater Fund encompasses 1.97% 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 $1,800,000 Budget. $1,600,000 $ Change % Change ……2023-24 $1,400,000 Charges for Services $1,034,658 (111) 0.01% $1,200,000 Intergov’t Revenue 0 0 0% $1,000,000 Interest,Other & Approp 69,410 8,126 11.8% $800,000 $1,104,068 8,015 0.7% $600,000 $400,000 $200,000 $0 Actual Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 Intergov't Revenue Charges for Services Interest & Other Interfund Transfers Appropriations x A five-year utility rate study was implemented on October 2020; for FY2023-24, Year 4 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 $1,800,000 $1,600,000 Budget. $1,400,000 ……2023-24. $ Change % Change Personnel Services $400,826 2,247 0.6% $1,200,000 $1,000,000 Operations & Maintenance 292,520 1,199 0.4% $800,000 Capital Outlay/Imprvmt 0 0 0% $600,000 Debt Service 136,000 0 0% $400,000 Interfund Transfer 274,722 4,569 1.7% $200,000 Replenish Reserves 0 0 0.0.% $0 $1,104,068 8,015 0.7% Actual Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 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.* x The increase in Personnel Services is due to the Pay & Class Study implementation. 155 STORMWATER Share of City Budget $817,344, DESCRIPTION 1.4% The Stormwater Division maintains 44 miles of storm drain, 14 retention ponds, 3.25 miles of ditches and streams and over 1,500 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 06/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY24) 2019-20 2020-21 2021-22 2022-23 2022-23 2023-24 Improve Water Quality City Streets Swept at Least Once per Month 46% 25% 21% 9% 97% 90% Cubic Yards of Debris Removed from Stormwater Separators 0 8 6 6 8 8 Improve Stormwater Infrastructure Linear Feet of New Stormwater Pipe Installed 0 0 0 288 0 0 Linear Feet of Stormwater Pipe Replaced 1914 220 280 20 575 720 Stormwater Line System Replaced 0.87% 0.10% 0.13% 0.01% 0.0% 0.0% Ensure Capital Projects are Completed On-Time & Within Budget Capital Projects Completed On-Time 100% 100% 100% na 100% 100% Capital Projects Completed Within Budget 100% 100% 100% na 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 (FY25 & FY26)  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 (FY23)  Continuous maintenance of drainage ditches throughout the City.  Completed Stormwater replacement from 16 Memorial Parkway NW to Oakland Circle NW.  Installed stormwater drainage system at "The Point Parking Lot" at 164-166 Miracle Strip Parkway SE. 156  405 STORMWATER FUND - REVENUES Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change 585,811 585,561 587,609 586,653 1380-343-7001 Stormwater Management Fee - Residential 583,314 -0.57% 449,222 449,966 449,619 448,116 1380-343-7101 Stormwater Management Fee - Commercial 451,340 0.72% $ 1,035,033 $ 1,035,528 $ 1,037,228 $ 1,034,769 Total Stormwater Operations $ 1,034,654 -0.01% $ 1,035,033 $ 1,035,528 $ 1,037,228 $ 1,034,769 TOTAL CHARGES FOR SERVICES $ 1,034,654 -0.01% 155,440 - 15,018 - 15XX-334-3600 State Grants - 0.00% $ 155,440 $ - $ 15,018 $ - Total State Grants $ - 0.00% $ 155,440 $ - $ 15,018 $ - TOTAL INTERGOVERNMENTAL REVENUE $ - 0.00% 15,465 9,295 9,558 500 1500-361-1000 Interest Income 500 0.00% $ 15,465 $ 9,295 $ 9,558 $ 500 Total Interest Income $ 500 0.00% $ 15,465 $ 9,295 $ 9,558 $ 500 TOTAL INTEREST & OTHER REVENUES $ 500 0.00% - - - 60,784 1600-389-9300 Appropriation from Retained Earnings 68,910 13.37% $ - $ - $ - $ 60,784 Total Non-Operating Sources $ 68,910 13.37% $ - $ - $ - $ 60,784 TOTAL TRANSFERS IN $ 68,910 13.37% $ 1,205,939 $ 1,044,823 $ 1,061,804 $ 1,096,057 TOTAL FUND REVENUES $ 1,104,068 0.73% 157 405-Revenues 9/4/2023 11:36 AM  405 STORMWATER FUND - 1380 STORMWATER Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Personnel Services: 6.00 6.00 6.00 6.00 Number of Funded Employees (FTE's) 6.00 201,371 212,331 220,589 257,204 538-1200 Regular Salaries 265,429 3.20% 408 - - 5,200 538-1201 Service Awards 4,200 -19.23% 4,471 1,223 1,450 1,500 538-1400 Salaries - Overtime 1,500 0.00% 12,161 12,720 13,201 15,267 538-2100 FICA Taxes 16,596 8.71% 2,844 2,975 3,087 3,570 538-2101 Medicare 3,881 8.72% 41,430 36,865 21,317 13,255 538-2200 Retirement Contributions 7,296 -44.95% 4,269 6,105 7,422 8,856 538-2204 Retirement Contributions - DC Plan 12,651 42.85% 40,693 51,400 49,971 70,232 538-2300 Dental, Life & Health Insurance 68,481 -2.49% 14,488 14,040 14,326 22,999 538-2400 Worker's Compensation 20,292 -11.77% $ 322,135 $ 337,659 $ 331,363 $ 398,083 Total Personnel Services $ 400,326 0.56% Operating Expenditures: - 100 - 50,000 538-3100 Professional Services 50,000 0.00% - 788 350 680 538-3102 Employee Physicals & Immunizations 823 21.03% 40,780 42,949 33,472 74,694 538-3400 Other Services 65,229 -12.67% - - - 602 538-4000 Travel and Per Diem 602 0.00% 2,143 2,033 2,114 2,296 538-4100 Communication Services 1,749 -23.84% - - - 10 538-4200 Postage 10 0.00% 316 - - 7,764 538-4300 Utilities 7,997 3.00% 7,998 - - 51,400 538-4400 Rentals & Leases 53,400 3.89% 8,822 8,533 9,591 10,415 538-4620 Vehicle Repair 12,500 20.02% 8,203 4,760 3,913 6,500 538-4630 Equipment Repair 6,500 0.00% 1,330 10,609 2,772 29,695 538-4680 Plant & System Repair 34,695 16.84% 81 97 99 300 538-5100 Office Supplies 300 0.00% 4,687 2,296 3,477 5,000 538-5200 Operating Supplies 5,000 0.00% 12,259 12,180 19,551 19,313 538-5204 Fuel & Oil 20,279 5.00% 308 576 759 1,350 538-5210 Uniform Expense 1,350 0.00% 4,014 1,832 1,115 2,000 538-5233 Tools 4,000 100.00% 1,190 1,364 767 2,000 538-5234 Safety Programs/Supply 2,300 15.00% 3,557 6,334 3,922 6,000 538-5300 Road Materials & Supplies 9,000 50.00% 650 650 650 8,638 538-5400 Books, Dues, & Publications 650 -92.48% - 326 449 2,330 538-5500 Training 4,635 98.93% (10,777) (3,834) - - 538-9905 Capitalized Costs Allocation - Labor - 0.00% (5,638) (1,893) - - 538-9906 Capitalized Costs Allocation - Benefits - 0.00% (2,363) (377) - - 538-9907 Capitalized Costs Allocation - Overhead - 0.00% $ 77,560 $ 89,320 $ 83,000 $ 280,987 Total Operating Expenditures $ 281,018 0.01% Capital Outlay: 5,285 - - - 538-6402 Equipment - 0.00% 62,566 79,601 - - 538-6404 Trucks - 0.00% $ 67,851 $ 79,601 $ - $ - Total Capital Outlay $ - 0.00% Capital Improvements Program: 24,455 - 94,014 - 5019 - Storm Drainage Improvement - 0.00% 883,905 7,555 - - 538-6358 Install Storm Drainage - 0.00% $ 908,360 $ 7,555 $ 94,014 $ - Total Capital Improvements Program $ - 0.00% 158 1380-Stormwater 9/5/2023 8:33 AM  405 STORMWATER FUND - 1380 STORMWATER Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Debt Service - - - 66,353 517-7100 Principal Payments 68,894 3.83% 2018 Rev Note - Field Offc Complex-yr 5 of 19 - - 4,763 69,647 517-7200 Interest Expense 67,106 -3.65% 2018 Rev Note - Field Offc Complex-yr 5 of 19 $ - $ - $ 4,763 $ 136,000 Total Debt Service $ 136,000 0.00% $ 1,375,905 $ 514,136 $ 513,139 $ 815,070 TOTAL EXPENSES $ 817,344 0.28% 159 1380-Stormwater 9/5/2023 8:33 AM  405 STORMWATER FUND - 1500 NON-DEPARTMENTAL Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change Personnel Services: - 1,381 1,235 500 538-1216 Final Leave Pay 500 0.00% 3,392 2,267 (11,785) - 538-1250 Compensated Absences - 0.00% 258 172 (902) - 538-2150 FICA - Compensated Absences - 0.00% - 37,512 (5,667) - 538-2299 Acturial Pension Expense - 0.00% $ 3,650 $ 41,332 $ (17,119) $ 500 Total Personnel Services $ 500 0.00% Operating Expenditures: 11,636 528 651 - 538-3100 Professional Services - 0.00% - - 375 125 538-4911 Holiday Gift Certificates 125 0.00% 2,842 4,857 2,099 - 538-4924 Bad Debt Expense - 0.00% - - - 9,819 538-4995 Contingencies 10,352 5.43% - - 27,711 - 538-4999 Amortization - 0.00% 720 - 360 390 538-5231 Computer Hardware/Software 1,025 162.82% 201,006 410,092 408,732 - 538-5900 Depreciation - 0.00% $ 216,204 $ 415,477 $ 439,928 $ 10,334 Total Operating Expenditures $ 11,502 11.30% Other Financing Activity (976,211) (87,157) - - 590-9900 Reclassify Capital Outlay - 0.00% 172,214 226,003 229,875 208,037 538-9901 Cost Allocation Reimbursement to General Fund 212,613 2.20% 60,816 196,228 219,650 62,116 581-9102 Transfer to General Fund - Franchise Fee 62,109 -0.01% $ (743,181) $ 335,074 $ 449,525 $ 270,153 Total Other Financing Activity $ 274,722 1.69% $ (523,327) $ 791,883 $ 872,333 $ 280,987 TOTAL EXPENSES $ 286,724 2.04% 6.00 6.00 6.00 6.00 Number of Funded Employees (FTE's) 6.00 0.00% 1,516,735 517,137 374,933 815,070 Stormwater 817,344 0.28% 452,884 791,883 872,333 280,987 Non-Departmental 286,724 2.04% (976,211) (87,157) (94,014) - Reclassification of Capital Outlay - 0.00% $ 993,409 $ 1,221,863 $ 1,153,253 $ 1,096,057 TOTAL FUND EXPENSES $ 1,104,068 0.73% $ 212,531 $ (177,040) $ - $ - NET REVENUE / (EXPENSE) $ (0) 0.00% 160 1500-NonDept_405 9/19/2023 1:12 PM  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 …… 2023-24 $ Change % Change $1,200,000 Interest & Other 300 0 0% $1,000,000 Interfund Transfers In 35,017 (49,680) (141.9)% $800,000 $35,317 (49,680) (140.7)% $600,000 $400,000 $200,000 $0 Actual Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 Interest & Other Interfund Transfers x 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 2023-24 …… $ Change % Change Operations & Maintenance 14,919 0 0% $300,000 $250,000 Interfund Transfers 0 (49,680) (100.0)% $200,000 Replenish Reserves 20,398 0 0% $150,000 $35,317 (49,680) (140.7)% $100,000 $50,000 $0 Actual Budget Budget Budget Budget 2019-20 2020-21 2021-22 2022-23 2023-24 Operations & Maintenance Interfund Transfers Replenish Reserves x Operations & maintenance includes the annual investment portfolio management fee. x The decrease in interfund transfers is a result funds being allocated in the GF for construction of projects. 161  602 BEAL MEMORIAL CEMETERY CARE FUND Actual Budget 2022-23 2023-24 % 2019-20 2020-21 2021-22 Adopted Adopted Change 279 73 641 300 1500-361-1000 Interest Income 300 0.00% 66,711 65,718 88,257 - 1500-361-2000 Dividend Income - 0.00% 210,396 296,601 (1,095,153) - 1500-361-3000 Unrealized Gain/(Loss) - 0.00% 34,869 300,404 262,600 - 1500-361-4000 Realized Gain/(Loss) - 0.00% $ 312,256 $ 662,796 $ (743,656) $ 300 Total Interest Income $ 300 0.00% $ 312,256 $ 662,796 $ (743,656) $ 300 TOTAL INTEREST & OTHER REVENUES $ 300 0.00% 28,676 55,167 36,305 38,400 2200-381-0100 Transfer from General Fund 35,017 -8.81% $ 28,676 $ 55,167 $ 36,305 $ 38,400 Total Interfund Transfers $ 35,017 -8.81% - - - 46,297 1600-389-9100 Appropriation from Fund Balance - 0.00% $ - $ - $ - $ 46,297 Total Non-Operating Sources $ - 0.00% $ 28,676 $ 55,167 $ 36,305 $ 84,697 TOTAL TRANSFERS IN $ 35,017 -58.66% $ 340,932 $ 717,963 $ (707,351) $ 84,997 TOTAL FUND REVENUES $ 35,317 -58.45% Operating Expenditures: 9,877 15,413 11,367 14,919 2200-539-3100 Professional Services 14,919 0.00% $ 9,877 $ 15,413 $ 11,367 $ 14,919 Total Operating Expenditures $ 14,919 0.00% Other Financing Activity: - - - 49,680 1600-581-9102 Transfer to General Fund - -100.00% - - - 20,398 1600-581-9920 Reserve for Future Cemetery Perpetual Care 20,398 0.00% $ - $ - $ - $ 70,078 Total Other Financing Activity $ 20,398 -70.89% $ 9,877 $ 15,413 $ 11,367 $ 84,997 TOTAL FUND EXPENSES $ 35,317 -58.45% $ 331,056 $ 702,550 $ (718,718) $ - NET REVENUE / (EXPENSE) $ - 0.00% 57,010,497 57,317,684 50,582,803 59,129,382 CITYWIDE REVENUES 56,300,597 -4.78% 48,473,644 50,261,884 47,264,385 59,129,382 CITYWIDE EXPENSES 56,300,597 -4.78% $ 8,536,853 $ 7,055,800 $ 3,318,418 $ - NET CITYWIDE REVENUE / (EXPENSE) $ 0 0.00% 162 602-Beal 9/27/2023 6:21 PM 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 2023-24 budget is the eighth 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 163  FY2024 FY2025 FY2026 FY2027 FY2028 Fund # - Dept # - Dept Name Device Model Purchased Total SW24 HW24 SW25 HW25 SW26 HW26 SW27 HW27 SW28 HW28 001-0100-City Council CCS1-10 Latitude 3490 FY 2019 1 1025 001-0100-City Council CCS2-10 Latitude 3490 FY 2019 1 1025 001-0100-City Council CCS3-10 Latitude 3490 FY 2019 1 1025 001-0100-City Council CCS4-10 Latitude 3490 FY 2019 1 1025 001-0100-City Council CCS5-10 Latitude 3490 FY 2019 1 1025 001-0100-City Council CCS6-10 Latitude 3490 FY 2019 1 1025 001-0100-City Council CCS7-10 Latitude 3490 FY 2019 1 1025 001-0100-City Council CCSMayor-10 Latitude 3490 FY 2019 1 1025 001-0100-City Council CCIQM2A-10 OptiPlex 3060 FY 2019 1 1025 001-0100-City Council CCIQM2B-10 OptiPlex 3060 FY 2019 1 1025 001-0100-City Council DRynearson11 OptiPlex 3060 FY 2019 1 1025 001-0200-City Manager DRainer10-T | Surface Pro 3 - PIO Not Replacing 3rd Gen FY 2015 1 001-0200-City Manager iPad - CM 3rd Gen FY 2012 1 001-0200-City Manager iPad - PIO 3rd Gen FY 2012 1 164 001-0200-City Manager Surface Pro 3 - CM Not Replacing 3rd Gen FY 2015 1 001-0200-City Manager CCTech10 (was FWBTVXP) Optiplex 3040 FY 2016 1 1025 001-0200-City Manager Apeel11 Optiplex 3070 FY 2020 1 1025 001-0200-City Manager CityManager11 OptiPlex 3080 FY 2021 1 1025 001-0200-City Manager PIO/PRM MTucker11 Optiplex 3080 FY 2021 1 1025 001-0300-Administrative Services AWilliams10 OptiPlex 3060 FY 2019 1 0 1025 001-0300-Administrative Services HRFront11 OptiPlex 3060 FY 2019 1 0 1025 001-0300-Administrative Services TFranxman10 Optiplex 3070 FY 2020 1 1025 001-0300-Administrative Services CVinson10 OptiPlex 3080 FY 2021 1 1025 001-0300-Administrative Services DMattingly11 (was JHofstetter10) OptiPlex 3090 FY 2022 1 Network Switch | 24PT Cisco Switch Library (Received from OBCC on 001-0320-Information Technology 3560 24 pt Catalyst FY 2018 1 3-29-18) Network Switch | 48PT Cisco Switch Library (Received from OBCC on 001-0320-Information Technology 3560 48 pt Catalyst FY 2018 1 3-29-18) 001-0320-Information Technology iPad - City Clerk - WENT TO IT 4th Gen 2013-03 1 001-0320-Information Technology Cisco Wireless Controller (PD1st Floor, not replacing) AIR-CT2504-K9 FY 2015 1 Wi-Fi Access Point | Landing Park (never ordered in FY18, 001-0320-Information Technology Aruba 134 FY 2013 1 1000 pending new project)  Wi-Fi Access Point | Landing Park (never ordered in FY18, 001-0320-Information Technology Aruba 134 FY 2013 1 1000 pending new project) 001-0320-Information Technology Wi-Fi Access Point | City Hall - City Clerk Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | City Hall - Finance Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | City Hall - IT Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | City Hall Annex Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Council Chambers Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Field Office Complex, Bldg A Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Field Office Complex, Bldg A Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Field Office Complex, Bldg A Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Field Office Complex, Bldg A Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Field Office Complex, Bldg A Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Field Office Complex, Bldg A Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Field Office Complex, Bldg A Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Field Office Complex, Bldg A Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Field Office Complex, Bldg A Aruba IAP-305 FY 2019 1 580 Wi-Fi Access Point | Field Office Complex, Bldg A (not 001-0320-Information Technology Aruba IAP-305 FY 2019 1 580 165 deployed yet) 001-0320-Information Technology Wi-Fi Access Point | Fire Dept. 6 AP1 Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Fire Dept. 6 AP2 Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Fire Dept. 6 AP3 Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Fire Dept. 7 AP1 Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Golf Club Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Museum Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Police - 1 Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Police - 2 Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Police - 3 Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Police - 4 Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Recreation Center - 1 Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Recreation Center - 2 Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Recreation Center - 3 Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Recreation Center - 4 Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Recreation Center - 5 Aruba IAP-305 FY 2019 1 580 001-0320-Information Technology Wi-Fi Access Point | Field Office Complex, Bldg B Aruba IAP-375 FY 2020 1 750 001-0320-Information Technology Wi-Fi Access Point | Field Office Complex, Bldg B Aruba IAP-375 FY 2020 1 750 001-0320-Information Technology Firewall | Sewer Plant - ASA ASA5505 FY 2008 1 Network Firewall | Landing Park (never purchased in FY18, 001-0320-Information Technology Cisco 881 FY 2013 1 pending new project) 001-0320-Information Technology Server - Coban retiring 1-18 taser implementation Custom 5/29/2009 1 001-0320-Information Technology Server - FWB-TEST Custom 1/1/2010 1 001-0320-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 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 1 850 001-0320-Information Technology Network Switch | Fire Station 7 HP Aruba 3810M 24 Port (JL073A) FY 2020 1 2500 001-0320-Information Technology Network Switch | Golf Club Main Building HP Aruba 3810M 24 Port (JL073A) FY 2020 1 2500 001-0320-Information Technology Network Switch | Library HP Aruba 3810M 24 Port (JL073A) FY 2020 1 2500 001-0320-Information Technology Network Switch | Field Office Complex, Bldg B HPE Aruba 2540 24 Port (JL356A) FY 2020 1 1400 001-0320-Information Technology Network Switch | Field Office Complex, Bldg A HPE Aruba 2930F 24 Port (JL255A) FY 2020 1 1700 001-0320-Information Technology Network Switch | Fire Station 6 HPE Aruba 2930F 24 Port (JL255A) FY 2020 1 1700 166 001-0320-Information Technology Network Switch | Police Dept. 1st Floor HPE Aruba 2930F 24 Port (JL255A) FY 2020 1 1700 001-0320-Information Technology Network Switch | Police Dept. 1st floor HPE Aruba 2930F 24 Port (JL255A) FY 2020 1 1700 001-0320-Information Technology Network Switch | Police Dept. 1st floor HPE Aruba 2930F 24 Port (JL255A) FY 2020 1 1700 001-0320-Information Technology Network Switch | City Hall (Overflow) HPE Aruba 2930F 48 Port (JL256A) FY 2020 1 2900 001-0320-Information Technology Network Switch | City Hall Annex (Overflow) HPE Aruba 2930F 48 Port (JL256A) FY 2020 1 2900 001-0320-Information Technology Network Switch | Field Office Complex, Bldg A HPE Aruba 2930F 48 Port (JL256A) FY 2020 1 2900 001-0320-Information Technology Network Switch | Field Office Complex, Bldg A HPE Aruba 2930F 48 Port (JL256A) FY 2020 1 2900 001-0320-Information Technology Network Switch | Field Office Complex, Bldg A HPE Aruba 2930F 48 Port (JL256A) FY 2020 1 2900 001-0320-Information Technology Network Switch | Field Office Complex, Bldg A HPE Aruba 2930F 48 Port (JL256A) FY 2020 1 2900 001-0320-Information Technology Network Switch | Field Office Complex, Bldg A HPE Aruba 2930F 48 Port (JL256A) FY 2020 1 2900 001-0320-Information Technology Network Switch | Field Office Complex, Bldg A HPE Aruba 2930F 48 Port (JL256A) FY 2020 1 2900 001-0320-Information Technology Network Switch | Police Dept. 2nd floor HPE Aruba 2930F 48 Port (JL256A) FY 2020 1 2900 001-0320-Information Technology Network Switch | City Hall (Ring Switch) HPE Aruba 3810M 48 Port (JL074A) FY 2020 1 4500 001-0320-Information Technology Network Switch | Police Dept. 1st Floor HPE Aruba 3810M 48 Port (JL074A) FY 2020 1 4500 001-0320-Information Technology Network Switch | Recreation Center HPE Aruba 3810M 48 Port (JL074A) FY 2020 1 4500 001-0320-Information Technology iPad Pro - IT Manager iPad Pro (10.5-inch) FY 2018 1 900 001-0320-Information Technology N/A Not being used Latitude 5580 FY 2018 1 001-0320-Information Technology FWB MacPro M2 FY 2022 1 1500 001-0320-Information Technology JRoche10(Uses as a spare) OptiPlex 3050 FY 2022 1 1000 001-0320-Information Technology N/A OptiPlex 3050 FY 2022 1 1000 SWilson8 (used for PD TAW reports / not on cycle / will use 001-0320-Information Technology Optiplex 3050 FY 2016 1 hand me down ) 001-0320-Information Technology PSmith11 OptiPlex 3070 FY 2020 1 290 1000 001-0320-Information Technology SHarris11 OptiPlex 3080 FY 2021 1 1000 001-0320-Information Technology JBroadus11 OptiPlex 5080 FY 2021 1 0 1000 001-0320-Information Technology Server - FWB-OSSIU-N R310 1/1/2008 1 001-0320-Information Technology Server - Virtual Server Host 1 R640 FY 2020 1 25000 001-0320-Information Technology Server - Virtual Server Host 2 R640 FY 2020 1 25000 001-0320-Information Technology Server - Virtual Server Host 3 R640 FY 2020 1 25000 001-0320-Information Technology Server - FWB-Exchange (Replaced with Office 365) R710 8/23/2011 1 001-0320-Information Technology Server - FWB-GISSRV (FWBGISTEST) R710 FY 2017 1 7200 001-0320-Information Technology Server - FWBGISW R710 FY 2017 1 11000 167 Server - FWB-Kronos (Consolidated to new server 001-0320-Information Technology R710 FY 2020 1 infrastructure FY20 via half-cent tax funds) 001-0320-Information Technology Server - FWB-OSSIC R710 11/1/2010 1 001-0320-Information Technology Server - FWB-OSSIR R710 11/1/2010 1 Server - FWB-Prox-DMZ (Consolidated to new server 001-0320-Information Technology R710 FY 2011 1 infrastructure FY20 via half-cent tax funds) Server - FWB-VM (Consolidated to new server infrastructure 001-0320-Information Technology R710 4/17/2012 1 FY20 via half-cent tax funds) Server - PD-VMWare (Consolidated to new server 001-0320-Information Technology R710 FY 2012 1 infrastructure FY20 via half-cent tax funds) 001-0320-Information Technology Server - FWBGIS R720 FY 2013 1 9000 Server - FWB-Main (Consolidated to new server infrastructure 001-0320-Information Technology R720 FY 2014 1 FY20 via half-cent tax funds) 001-0320-Information Technology Network Storage | Virtual Server Infrastructure Storage Array SCv3020 FY 2020 1 31000 001-0320-Information Technology SHarris11-L Surface Laptop 4 FY 2022 1 1500 001-0320-Information Technology Server - IBS T310 12/17/2010 1 Network Switch | Engineering Field Office / dept consolidated 001-0320-Information Technology WS-C2960-24LC-S FY 2012 1 to the new FOC 001-0320-Information Technology City Garage - Switch WS-C2960C-12PC-L FY 2012 1 Network Switch | Sanitation Building / dept consolidated to 001-0320-Information Technology WS-C2960C-12PC-L FY 2012 1 the 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 FY 2011 1 the new FOC 001-0320-Information Technology JRoche10-L XPS 13 7390 FY 2020 1 0 1500 001-0320-Information Technology PSmith10-L XPS 13 7390 FY 2020 1 0 1500 001-0400-City Clerk Surface Pro 3 - City Clerk Not being replaced 3rd Gen FY 2015 1 001-0400-City Clerk KBarnes10 OptiPlex 3060 FY 2019 1 1025 001-0400-City Clerk AFord10 OptiPlex 3080 FY 2021 1 1025 001-0400-City Clerk Laserfiche11 OptiPlex 3090 FY 2022 1 1025 001-0400-City Clerk IQM2 Encoder Optiplex 5080 FY 2021 1 1000 001-0500-Finance iPad - Finance Director Not Being Replaced 3rd Gen 2012-10 1 001-0500-Finance Surface Pro 3 - Finance Director Not being replaced 3rd Gen FY 2015 1 001-0500-Finance MSchumacher10-L (not on cycle, will use hand-me-downs) Latitude E6420 FY 2012 1 001-0500-Finance N/A OptiPlex 3020 FY 2020 1 0 1025 001-0500-Finance JPTaylor10 OptiPlex 3060 FY 2019 1 0 1025 001-0500-Finance MGramble Optiplex 3060 FY 2021 1 0 1025 001-0500-Finance MSchumacher10 OptiPlex 3060 FY 2019 1 0 1025 168 001-0500-Finance KBlatz10 OptiPlex 3070 FY 2020 1 0 1025 001-0500-Finance JLacayo10 (already has a 3080 from prev batch) OptiPlex 3080 FY 2021 1 1025 001-0500-Finance CGodwin11 OptiPlex 3090 FY 2022 1 1025 001-0500-Finance BFerris10 OptiPlex 7060 FY 2019 1 0 910 001-0500-Finance jhicks-L Surface Pro 7 FY 2021 1 1200 001-0500-Finance MSchumacher10-L Surface Pro 7 FY 2021 1 1200 001-0530-Purchasing GScott10-L (not on cycle / will take a hand me down ) Latitude E6520 FY 2011 1 001-0530-Purchasing GScott10 Optiplex 3080 FY 2021 1 0 1025 001-0530-Purchasing JHunt10 OptiPlex 3080 FY 2021 1 290 1025 001-0530-Purchasing GImperial11 OptiPlex 3090 FY 2022 1 1025 001-0800-Police iPad - Chief Not being replaced 2nd Gen FY 2012 1 001-0800-Police Surface Pro 3 - Tracy Hart Not being replaced 3rd Gen FY 2015 1 001-0800-Police PD2026 / not on cycle / will take hand me down Inspiron 5421 FY 2014 1 001-0800-Police PDDispatch10 Intel NUC D33217CK FY 2021 1 0 1025 001-0800-Police PDChief10-L Latitude 3410 FY 2021 1 1200 001-0800-Police PD1034 Latitude 5414 Rugged FY 2018 1 001-0800-Police PD1035 Latitude 5414 Rugged FY 2018 1 001-0800-Police PD1036 Latitude 5414 Rugged FY 2018 1 001-0800-Police PD1037 Latitude 5414 Rugged FY 2018 1 001-0800-Police PD1038 Latitude 5414 Rugged FY 2018 1 001-0800-Police PD1039 Latitude 5414 Rugged FY 2018 1 001-0800-Police PD1040 Latitude 5414 Rugged FY 2018 1 001-0800-Police PD1041 Latitude 5414 Rugged FY 2019 1 0 3100 001-0800-Police PD1042 Latitude 5414 Rugged FY 2019 1 0 3100 001-0800-Police PD1043 Latitude 5414 Rugged FY 2019 1 0 3100 001-0800-Police PD1044 Latitude 5414 Rugged FY 2019 1 0 3100 001-0800-Police PD1045 Latitude 5414 Rugged FY 2019 1 0 3100 001-0800-Police PD1046 Latitude 5414 Rugged FY 2019 1 0 3100 001-0800-Police PD1047 Latitude 5414 Rugged FY 2019 1 0 3100 001-0800-Police PD1048 Latitude 5424 Rugged FY 2020 1 0 3100 001-0800-Police PD1049 Latitude 5424 Rugged FY 2020 1 0 3100 169 001-0800-Police PD1050 (aka PD2641) Latitude 5424 Rugged FY 2020 1 0 3100 001-0800-Police PD1051 (aka PD2627) Latitude 5424 Rugged FY 2020 1 0 3100 001-0800-Police PD1053 Latitude 5424 Rugged FY 2020 1 0 3100 001-0800-Police PD1054 Latitude 5424 Rugged FY 2020 1 0 3100 001-0800-Police PD1055 Latitude 5424 Rugged FY 2020 1 0 3100 001-0800-Police PD1056 Latitude 5424 Rugged FY 2021 1 0 3100 001-0800-Police PD1057 Latitude 5424 Rugged FY 2021 1 0 3100 001-0800-Police PD1058 Latitude 5424 Rugged FY 2021 1 0 3100 001-0800-Police PD1059 Latitude 5424 Rugged FY 2021 1 0 3100 001-0800-Police PD1060 Latitude 5424 Rugged FY 2021 1 0 3100 001-0800-Police PD1061 Latitude 5424 Rugged FY 2021 1 0 3100 001-0800-Police PD1062 Latitude 5424 Rugged FY 2021 1 0 3100 001-0800-Police PD1063 Latitude 5430 Rugged FY 2022 0 3100 001-0800-Police PD1064 Latitude 5430 Rugged FY 2022 0 3100 001-0800-Police PD1065 Latitude 5430 Rugged FY 2022 0 3100 001-0800-Police PD1066 Latitude 5430 Rugged FY 2022 0 3100 001-0800-Police PD1067 Latitude 5430 Rugged FY 2022 0 3100 001-0800-Police PD1068 Latitude 5430 Rugged FY 2022 0 3100 001-0800-Police PD1069 Latitude 5430 Rugged FY 2022 0 3100 001-0800-Police PD1070 Latitude 5430 Rugged FY 2023 1 0 3100 001-0800-Police PD1071 Latitude 5430 Rugged FY 2023 1 0 3100 001-0800-Police PD1072 Latitude 5430 Rugged FY 2023 1 0 3100 001-0800-Police PD1073 Latitude 5430 Rugged FY 2023 1 0 3100 001-0800-Police PD1074 Latitude 5430 Rugged FY 2023 1 0 3100 001-0800-Police PD1075 Latitude 5430 Rugged FY 2023 1 0 3100 001-0800-Police PD1076 Latitude 5430 Rugged FY 2023 1 0 3100 001-0800-Police Future PD1077 Latitude 5430 Rugged FY 2024 1 0 3100 001-0800-Police Future PD1078 Latitude 5430 Rugged FY 2024 1 0 3100 001-0800-Police Future PD1079 Latitude 5430 Rugged FY 2024 1 0 3100 001-0800-Police Future PD1080 Latitude 5430 Rugged FY 2024 1 0 3100 001-0800-Police Future PD1081 Latitude 5430 Rugged FY 2024 1 0 3100 170 001-0800-Police Future PD1082 Latitude 5430 Rugged FY 2024 1 0 3100 001-0800-Police Future PD1083 Latitude 5430 Rugged FY 2024 1 0 3100 001-0800-Police Future PD1084 Patrol Spare Latitude 5430 Rugged FY 2024 1 0 3100 001-0800-Police Future PD1085 Patrol Spare Latitude 5430 Rugged FY 2024 1 0 3100 PD Spare01 (was PinesTee7) | not on cycle / will take hand me 001-0800-Police Latitude E6430 FY 2013 1 down PD Spare02 (was OaksTee7) | not on cycle / will take hand me 001-0800-Police Latitude E6430 FY 2013 1 down PDChiefCR10 (was PD1011) / not on cycle / will take hand me 001-0800-Police Latitude E6440 FY 2016 1 down 001-0800-Police PD Training Laptop / not on cycle / will take hand me down Lenovo FY 2018 1 001-0800-Police N/A OptiPlex 3020 FY 2015 1 0 1025 001-0800-Police N/A OptiPlex 3020 FY 2021 1 0 1025 001-0800-Police PDFTO7 Not Deployed 1-11-18 Optiplex 3040 FY 2016 1 001-0800-Police EBoucher10 Path Finder OptiPlex 3050 FY 2022 1 1025 001-0800-Police JTurner10 No one at the desk OptiPlex 3050 FY 2022 1 1025 001-0800-Police PMooney10 ? OptiPlex 3050 FY 2022 1 1025 001-0800-Police TJames10 Optiplex 3060 FY 2021 1 0 1025 001-0800-Police BChapin10 OptiPlex 3060 FY 2019 1 0 1025 001-0800-Police CHunt10 OptiPlex 3060 FY 2019 1 0 1025 001-0800-Police CPettis10 (was DRosenburg10 ) OptiPlex 3060 FY 2019 1 0 1025 001-0800-Police CRPolice10 OptiPlex 3060 FY 2019 1 0 1025 001-0800-Police DGreen10 OptiPlex 3060 FY 2019 1 0 1025 001-0800-Police JailW10 OptiPlex 3060 FY 2019 1 0 1025 001-0800-Police JMartin10 OptiPlex 3060 FY 2019 1 0 1025 001-0800-Police KHuyghue10 OptiPlex 3060 FY 2019 1 0 1025 001-0800-Police KJohnson10 OptiPlex 3060 FY 2019 1 0 1025 001-0800-Police MHayse10 OptiPlex 3060 FY 2019 1 0 1025 001-0800-Police PD-Corp1-10 OptiPlex 3060 FY 2019 1 0 1025 001-0800-Police PDDispatchN-10 OptiPlex 3060 FY 2019 1 0 1025 001-0800-Police PDDispatchS-10 OptiPlex 3060 FY 2019 1 0 1025 001-0800-Police SMercier10 OptiPlex 3060 FY 2019 1 0 1025 001-0800-Police THarmon10 OptiPlex 3060 FY 2019 1 0 1025 001-0800-Police TZbikowski10 OptiPlex 3060 FY 2019 1 0 1025 171 001-0800-Police WRoche10 OptiPlex 3060 FY 2019 1 0 1025 001-0800-Police JKompoltowicz10 OptiPlex 3070 FY 2020 1 0 1025 001-0800-Police MWohlin10 OptiPlex 3070 FY 2020 1 0 1025 001-0800-Police PDSCVideo10 OptiPlex 3070 FY 2020 1 0 1025 001-0800-Police RUOK10 OptiPlex 3070 FY 2020 1 0 1025 001-0800-Police JRoss10 OptiPlex 3080 FY 2022 1 1025 001-0800-Police ATrujillo10 OptiPlex 3080 FY 2021 1 1025 001-0800-Police CCarter10 OptiPlex 3080 FY 2021 1 1025 001-0800-Police DRosenburg10 OptiPlex 3080 FY 2021 1 0 1025 001-0800-Police ESantiago10 OptiPlex 3080 FY 2021 1 0 1025 001-0800-Police JailE10 Optiplex 3080 FY 2022 1 1025 001-0800-Police JRoss10 OptiPlex 3080 FY 2021 1 1025 001-0800-Police KMcCauley10 OptiPlex 3080 FY 2021 1 290 1025 001-0800-Police KStalls10 OptiPlex 3080 FY 2021 1 1025 001-0800-Police KStanley10 OptiPlex 3080 FY 2021 1 0 1025 001-0800-Police MRaiche10 OptiPlex 3080 FY 2021 1 0 1025 001-0800-Police PDEvidence10 (Third PC Crime Lab) OptiPlex 3080 FY 2021 1 0 1025 001-0800-Police RecordsShared10 OptiPlex 3080 FY 2021 1 0 1025 001-0800-Police RPTRoomS10 OptiPlex 3080 FY 2021 1 0 1025 001-0800-Police WParsons10 OptiPlex 3080 FY 2021 1 1025 001-0800-Police WRoche11 OptiPlex 3080 001-0800-Police ZRandolph10 OptiPlex 3080 FY 2021 1 0 1025 001-0800-Police RChisholm10 OptiPlex 3090 FY 2022 1 1025 001-0800-Police RPTRoomN10 Optiplex 3090 FY 2022 1 1025 001-0800-Police MWoll10 OptiPlex 3090 FY 2022 1 1025 001-0800-Police RBage10 OptiPlex 3090 FY 2022 1 1025 001-0800-Police PD-Corp2-11 Optiplex 3090 FY 2022 1 1025 001-0800-Police EBoucher10 OptiPlex 3090 001-0800-Police JEdwards10 (was LOblak10) Optiplex 3090 FY 2022 1 1025 001-0800-Police NCIC7 Optiplex 3000 FY 2022 1 001-0800-Police NCIC2 Optiplex 3000 FY2022 1 FCIC Machine for Cad North (originally purchased for Swilson 001-0800-Police Optiplex 7050 FY 2021 1 1025 Comm's prj needed it) 001-0800-Police Dell Venue Pro 11 T07G FY 2015 1 172 001-0900-Fire iPad - Chief 3rd Gen FY 2013 1 001-0900-Fire iPad - Leann Calbro 3rd Gen FY 2013 1 001-0900-Fire Surface Pro 3 - Fire Chief 3rd Gen FY 2015 1 001-0900-Fire Apple iPad 9.7 32 GB - Battalion Chief iPad 9.7 Space Gray FY 2019 1 390 001-0900-Fire Apple iPad 9.7 32 GB - Engine 6 iPad 9.7 Space Gray FY 2019 1 390 001-0900-Fire Apple iPad 9.7 32 GB - Engine 7 iPad 9.7 Space Gray FY 2019 1 390 001-0900-Fire Apple iPad 9.7 32 GB - Fire Chief iPad 9.7 Space Gray FY 2019 1 390 001-0900-Fire Apple iPad 9.7 32 GB - Rescue 6 iPad 9.7 Space Gray FY 2019 1 390 001-0900-Fire Apple iPad 9.7 32 GB - Truck 6 iPad 9.7 Space Gray FY 2019 1 390 001-0900-Fire JMorgan10-L (not on cycle / will take any hand me down) Latitude 3470 FY 2016 1 001-0900-Fire NSutrick10-L (not on cycle / will take any hand me down) Latitude E5440 FY 2015 1 001-0900-Fire FD-SEMS Latitude E6430 FY 2013 1 1200 001-0900-Fire FD6Training10 (not on cycle / will take any hand me down) OptiPlex 3010 FY 2012 1 001-0900-Fire ARoom6W10 OptiPlex 3060 FY 2019 1 0 1025 001-0900-Fire Battalion10 OptiPlex 3060 FY 2019 1 0 1025 001-0900-Fire FD6Captain10-2 OptiPlex 3060 FY 2019 1 0 1025 001-0900-Fire FD7-ARoom10 OptiPlex 3060 FY 2019 1 0 1025 001-0900-Fire KPerkins10 OptiPlex 3060 FY 2019 1 0 1025 001-0900-Fire LCalabro10 OptiPlex 3060 FY 2019 1 0 1025 DStewart10/Intern (not on cycle / will take any hand me down) / was 001-0900-Fire OptiPlex 3070 FY 2020 TCorcoran10 001-0900-Fire ARoom6N10 OptiPlex 3080 FY 2021 1 0 1025 001-0900-Fire FD7Front10 OptiPlex 3080 FY 2021 1 0 1025 001-0900-Fire JMorgan10 OptiPlex 3080 FY 2021 1 0 1025 001-0900-Fire MJohnson10 OptiPlex 3080 FY 2021 1 1025 001-0900-Fire FD6Captain11 OptiPlex 3090 FY 2022 1 1025 001-0900-Fire GGuarin11 OptiPlex 3090 FY 2022 1 1025 001-0900-Fire FDTAB1 Provided spare laptop until we purchase New 1-11-18 XPS 12 FY 2013 1 001-0900-Fire FDTAB2 XPS 12 FY 2013 1 001-1000-Recreation iPad - Parks Director - BROKEN SCREEN 3rd Gen FY 2013 1 001-1000-Recreation Surface Pro 3 - Parks Director Not being replaced 3rd Gen FY 2015 1 001-1000-Recreation Recreation10-L Latitude 3410 FY 2020 1 0 1200 173 001-1000-Recreation ABradley10 OptiPlex 3060 FY 2019 1 0 1025 001-1000-Recreation JPeters10 OptiPlex 3060 FY 2019 1 290 1025 001-1000-Recreation RCFront1-10 OptiPlex 3060 FY 2019 1 0 1025 001-1000-Recreation VGardner10 OptiPlex 3060 FY 2019 1 0 1025 001-1000-Recreation WRiggs10 OptiPlex 3060 FY 2019 1 0 1025 001-1000-Recreation BCarmichael10 OptiPlex 3070 FY 2020 1 0 1025 001-1000-Recreation PSherman10 OptiPlex 3070 FY 2020 1 0 1025 001-1000-Recreation RCFront2-10 OptiPlex 3070 FY 2020 1 0 1025 001-1000-Recreation TCorcoran10 OptiPlex 3070 FY 2020 1 0 1025 001-1000-Recreation JValandingham10 OptiPlex 3080 FY 2021 1 0 1025 001-1010-Parks RainBird10 Latitude 5480 FY 2022 1 1200 001-1010-Parks MPelter11 OptiPlex 3090 FY 2022 1 1025 001-1010-Parks Galaxy Tablet - ROW Foreman Tab 4 10.1 FY 2015 1 390 001-1015-Right-of-Way N/A OptiPlex 3010 FY 2022 1 1025 001-1015-Right-of-Way Galaxy Tablet - ROW Foreman Tab 4 10.1 FY 2015 1 001-1040-Golf Operations OaksTee10 Latitude 5480 FY 2022 1 1200 001-1040-Golf Operations PinesTee10 Latitude 5480 FY 2022 1 1200 001-1040-Golf Operations GolfCourseS10 (Golf now) Optiplex 3040 FY 2021 1 0 1025 001-1040-Golf Operations GCBackRM10 OptiPlex 3060 FY 2019 1 0 1025 001-1040-Golf Operations GolfCourseN10 (Golf Now) OptiPlex 3060 FY 2019 1 0 1025 001-1040-Golf Operations JAtes10 OptiPlex 3060 FY 2019 1 0 1025 001-1040-Golf Operations DTrimm10 OptiPlex 3080 FY 2021 1 0 1025 001-1040-Golf Operations TQuinones10 OptiPlex 3080 FY 2021 1 0 1025 001-1045-Golf Maintenance REdwards10 OptiPlex 3060 FY 2019 1 0 1025 001-1045-Golf Maintenance RHall10 OptiPlex 3060 FY 2019 1 0 1025 001-1045-Golf Maintenance GCMaint10 OptiPlex 3070 FY 2020 1 0 1025 001-1060-Library (City) HP Chromebook 1 (CARES Act) 16W64UT#ABA FY 2021 1 001-1060-Library (City) HP Chromebook 2 (CARES Act) 16W64UT#ABA FY 2021 1 001-1060-Library (City) HP Chromebook 3 (CARES Act) 16W64UT#ABA FY 2021 1 001-1060-Library (City) HP Chromebook 4 (CARES Act) 16W64UT#ABA FY 2021 1 001-1060-Library (City) HP Chromebook 5 (CARES Act) 16W64UT#ABA FY 2021 1 174 001-1060-Library (City) LibHVACPC7 (bought fy 17 for hvac upgrades, hand me down) Optiplex 3040 FY 2017 1 001-1060-Library (City) LLink10 OptiPlex 3060 FY 2019 1 0 1025 001-1060-Library (City) SBryan10 / was Library #15 OptiPlex 3060 FY 2019 1 1025 001-1060-Library (City) NCardinal10 OptiPlex 3070 FY 2020 1 0 1025 001-1060-Library (City) PGould10 OptiPlex 3080 FY 2021 1 0 1025 001-1060-Library (County) Library #11 / fwbwlt1 Latitude E6440 FY 2021 1 1200 001-1060-Library (County) Public #1 fwbwx101 (was Library #29) We have thease OptiPlex 3050 FY 2022 1 1025 001-1060-Library (County) Public #2 fwbwx102 (was Library #28) We have thease OptiPlex 3050 FY 2022 1 1025 001-1060-Library (County) Public #3 fwbwx103 (was Library #26) We have thease OptiPlex 3050 FY 2022 1 1025 001-1060-Library (County) Public #4 fwbwx104 (was Library #22) We have thease OptiPlex 3050 FY 2022 1 1025 001-1060-Library (County) Public #5 fwbwx105 (was Library #23) We have thease OptiPlex 3050 FY 2022 1 1025 001-1060-Library (County) Public #6 fwbwx106 (was Library #25) We have thease OptiPlex 3050 FY 2022 1 1025 001-1060-Library (County) Public #7 fwbwx107 (was Library #24) We have thease OptiPlex 3050 FY 2022 1 1025 001-1060-Library (County) Children's County Nancy / fwbwx2 (was Library #16) OptiPlex 3060 FY 2019 1 1025 001-1060-Library (County) Circ I / fwbwx8 (was Library #20) OptiPlex 3060 FY 2019 1 1025 001-1060-Library (County) Circ II / fwbwx7 (was Library #17) OptiPlex 3060 FY 2019 1 1025 001-1060-Library (County) Circ III / fwbwx9 (was Library #10) OptiPlex 3060 FY 2019 1 1025 001-1060-Library (County) Kids cat by circ / fwbwx111 (was Library #02) OptiPlex 3060 FY 2019 1 1025 001-1060-Library (County) Kid's Circulation Staff / fwbwx6 (was Library #06) OptiPlex 3060 FY 2019 1 1025 001-1060-Library (County) Manager's County Tricia / fwbwx5 (was Library #19) OptiPlex 3060 FY 2019 1 1025 001-1060-Library (County) Parents' Internet Kids / fwbwx113 (was Library #14) OptiPlex 3060 FY 2019 1 1025 001-1060-Library (County) Public #10 / fwbwx115 (was Library #07) OptiPlex 3060 FY 2019 1 1025 001-1060-Library (County) Public #8 / fwbwx114 (was Library #27) OptiPlex 3060 FY 2019 1 1025 001-1060-Library (County) Transit Desk / fwbwx4 (was Library #18) OptiPlex 3060 FY 2019 1 1025 001-1060-Library (County) Transit Desk Steve / fwbwx10 (was Library #21) OptiPlex 3060 FY 2019 1 1025 001-1060-Library (County) "ILL" Desk Maggie / fwbwx13 OptiPlex 3070 FY 2020 1 1025 001-1060-Library (County) Cat. 1 Adult Reading / fwbwx28 OptiPlex 3070 FY 2020 1 1025 001-1060-Library (County) Cat. 2 by Circ Desk / fwbwx6 OptiPlex 3070 FY 2020 1 1025 001-1060-Library (County) Cataloging Lauren / fwbwx25 OptiPlex 3070 FY 2020 1 1025 001-1060-Library (County) Kids cat on table / fwbwx29 OptiPlex 3070 FY 2020 1 1025 001-1060-Library (County) PC Reservation Signon / fwbwx3 OptiPlex 3070 FY 2020 1 1025 175 001-1060-Library (County) Public #9 / fwbwx30 OptiPlex 3070 FY 2020 1 1025 001-1060-Library (County) "Command Module" / fwbwx1 (was Library #12) OptiPlex 7050 FY 2022 1 1025 001-1070-Museum Museum10 Latitude 5480 FY 2022 1 1200 001-1070-Museum PPSvr10 (not on cycle / will take hand me down ) OptiPlex 3020 001-1070-Museum GMeyer10 OptiPlex 3060 FY 2019 1 0 1025 001-1070-Museum MWeech10 OptiPlex 3060 FY 2019 1 0 1025 001-1070-Museum POSMuseum10 OptiPlex 3060 FY 2019 1 0 1025 001-1070-Museum SFaison10 OptiPlex 3060 FY 2019 1 0 1025 001-1070-Museum SchoolHouse10 OptiPlex 3070 FY 2020 1 0 1025 001-1070-Museum BBurford11 OptiPlex 3090 FY 2022 1 1025 001-1080-Cemetery JRogers11 OptiPlex 3090 FY 2022 1 1025 001-1200-Engineering Services iPad - BP Team 3rd Gen FY 2013 1 001-1200-Engineering Services iPad - BP Team 3rd Gen FY 2013 1 001-1200-Engineering Services iPad - GIS Team 3rd Gen FY 2012 1 001-1200-Engineering Services iPad - GIS Team 3rd Gen FY 2012 1 001-1200-Engineering Services Surface Pro 3 - ES Director Not being replaced 3rd Gen FY 2015 1 001-1200-Engineering Services CFrassetti10-L MS Surface Pro 7 FY 2021 1 0 1200 001-1200-Engineering Services LMcConnell11 OptiPlex 3090 FY 2019 1 0 1025 001-1200-Engineering Services CFrassetti10 OptiPlex 3060 FY 2019 1 290 1025 001-1200-Engineering Services ABurleson10 OptiPlex 3080 FY 2021 1 0 1025 001-1205-Planning & Zoning TGibson10-L Latitude E5440 FY 2022 1 1200 001-1205-Planning & Zoning CDSLaptop7 (not on cycle / will take hand me down ) Latitude E6440 FY 2016 1 001-1205-Planning & Zoning ANelson-Wolf10 OptiPlex 3060 FY 2017 1 001-1205-Planning & Zoning JHueste11 OptiPlex 3060 FY 2019 1 290 1025 001-1205-Planning & Zoning JMcGowin10 OptiPlex 3080 FY 2021 1 1025 001-1205-Planning & Zoning TGibson10 OptiPlex 3080 FY 2021 1 1025 001-1217-Code Enforcement Apple iPad Pro (Non-LTE) / Code Enforcement / Burt Rhodes Apple iPad Pro FY 2018 1 001-1217-Code Enforcement Apple iPad Pro (Non-LTE) / Code Enforcement / Ed Moore Apple iPad Pro FY 2018 1 001-1217-Code Enforcement BRhodes10-L Latitude 3410 FY 2020 1 0 1200 001-1217-Code Enforcement RTaylor11 OptiPlex: 3070 001-1217-Code Enforcement EMoore10 OptiPlex 3060 FY 2019 1 0 1025 001-1217-Code Enforcement BRohdes11 OptiPlex 3090 FY 2017 1 176 Fleet10-L (was JSoria7-L) / not on 5 year cycle / will take 001-1220-Fleet Latitude E5440 FY 2014 1 whatever hand me down is available 001-1220-Fleet DLHenderson10 Optiplex 3060 FY 2021 1 0 1025 001-1220-Fleet TSheldon10 OptiPlex 3060 FY 2019 1 0 1025 001-1220-Fleet ShopForeman10 OptiPlex 3080 FY 2021 1 0 1025 001-1220-Fleet TEsteves10 OptiPlex 3080 FY 2021 1 0 1025 001-1220-Fleet Mechaniceast11 OptiPlex 3090 FY 2022 1 1025 001-1230-Facilities CHATrain-7 (not on cycle / will take hand me down ) Latitude E6420 FY 2011 1 001-1230-Facilities DRSmith10 OptiPlex 3060 FY 2019 1 0 1025 001-1230-Facilities GAdams10 OptiPlex 3080 FY 2021 1 0 1025 001-1230-Facilities Galaxy Tablet - Maint. Supervisor Tab 4 10.1 FY 2021 1 390 001-1230-Facilities Galaxy Tablet - Traffic Tech Tab 4 10.1 FY 2021 1 390 001-1240-Streets Galaxy Tablet - Streets Foreman Tab 4 10.1 FY 2021 1 390 106-1215-Building Inspections & Permitting Apple iPad Pro w/ LTE / BP Official Apple iPad Pro FY 2021 1 1200 106-1215-Building Inspections & Permitting Apple iPad Pro w/ LTE / Building Inspector Apple iPad Pro FY 2021 1 1200 106-1215-Building Inspections & Permitting Apple iPad Pro w/ LTE / Kevin Mullins Apple iPad Pro FY 2021 1 1200 106-1215-Building Inspections & Permitting N/A Optiplex 3040 FY 2021 1 1025 106-1215-Building Inspections & Permitting AVoigt10 OptiPlex 3060 FY 2019 1 290 1025 106-1215-Building Inspections & Permitting JStevens11 OptiPlex 3090 FY 2022 1 1025 106-1215-Building Inspections & Permitting KMullins11 OptiPlex 3090 FY 2022 1 1025 109-2000-CRA ABurleson11 Optiplex 3090 401-0520-Customer Service Cust Svc Position (was BGustman7 ) Optiplex 3040 FY 2021 1 0 1025 401-0520-Customer Service CGagnon10 OptiPlex 3060 FY 2019 1 0 1025 401-0520-Customer Service JRichburg10 OptiPlex 3060 FY 2019 1 0 1025 401-0520-Customer Service Stars10 OptiPlex 3060 FY 2019 1 0 1025 401-0520-Customer Service AVaccari11 OptiPlex 3060 FY 2019 1 0 1025 401-0520-Customer Service KHart10 OptiPlex 3080 FY 2021 1 0 1025 401-0520-Customer Service LEdwards10 OptiPlex 3080 FY 2021 1 1025 401-1300-Utility Services Apple iPad / Survey Chief Tablet (8151) Apple iPad Pro FY 2020 1 390 475 401-1300-Utility Services Apple iPad / Fwb GIS IPAD 7TH GEN 32GB GRAY VZ FY 2020 1 390 475 401-1300-Utility Services EMcDonald10 ? OptiPlex 3050 FY 2022 1 1025 401-1300-Utility Services DPayne10 OptiPlex 3060 FY 2019 1 290 1025 177 401-1300-Utility Services Warehouse10 OptiPlex 3060 FY 2019 1 0 1025 401-1300-Utility Services DFousek10 OptiPlex 3080 FY 2021 1 0 1025 401-1300-Utility Services RBenoit10 OptiPlex 3080 FY 2021 1 1025 401-1300-Utility Services FrontComputer11 OptiPlex 3090 FY 2022 1 1025 401-1305-GIS SHawkins10-L Latitude E6440 FY 2021 1 0 1200 401-1305-GIS RBrown10 OptiPlex 7070 FY 2020 1 290 1500 401-1305-GIS BScanlan10 Precision 3450 FY 2021 1 1700 401-1305-GIS SHawkins10 Precision 3450 FY 2021 1 290 1700 401-1310-Water Operations Apple iPad 9.7 32 GB (5079) - Jerry LaPorta iPad 9.7 Space Gray FY 2020 1 390 475 401-1310-Water Operations Apple iPad 9.7 32 GB (5079) - Water Ops Tablet iPad 9.7 Space Gray FY 2019 1 390 401-1310-Water Operations Apple iPad 9.7 32 GB (5606) - Water Ops iPad 3 iPad 9.7 Space Gray FY 2019 1 390 401-1310-Water Operations Apple iPad 9.7 32 GB (7452) - Waterops New iPad 9.7 Space Gray FY 2019 1 390 401-1310-Water Operations Meter1-L Latitude 3410 FY 2020 1 0 1200 401-1310-Water Operations WaterOps10 OptiPlex 3060 FY 2019 1 0 1025 401-1310-Water Operations WaterOpsMgr11 OptiPlex 3090 FY 2017 1 1025 401-1310-Water Operations Meter10-L2 1 0 1200 401-1340-Water Distribution Apple iPad 9.7 32 GB (4435) - Water Distribution iPad 9.7 Space Gray FY 2019 1 390 401-1350-Sewer Collections & Treatment Apple iPad / Lift Station Mech. (4791) IPAD 7TH GEN 32GB GRAY VZ FY 2020 1 390 475 401-1350-Sewer Collections & Treatment Apple iPad / Sewer Foreman (6240) IPAD 7TH GEN 32GB GRAY VZ FY 2020 1 390 475 401-1350-Sewer Collections & Treatment Apple iPad / Sewer Rounds (7576) IPAD 7TH GEN 32GB GRAY VZ FY 2020 1 390 475 401-1350-Sewer Collections & Treatment JCoker10-L Latitude 3510 FY 2021 1 0 1200 401-1350-Sewer Collections & Treatment Utilities2-10 Latitude 5480 FY 2022 1 1200 401-1350-Sewer Collections & Treatment Hypertac10 (was HSUPrimary7 ) OptiPlex 3020 FY 2021 1 0 1025 401-1350-Sewer Collections & Treatment DFelse10 OptiPlex 3060 FY 2019 1 0 1025 401-1350-Sewer Collections & Treatment DTran10 OptiPlex 3060 FY 2019 1 0 1025 401-1350-Sewer Collections & Treatment JCoker10 OptiPlex 3070 FY 2020 1 0 1025 401-1350-Sewer Collections & Treatment Sewer10 OptiPlex 3070 FY 2020 1 1025 403-1360-Solid Waste Galaxy Tablet - Sanitation Foreman (7440) IPAD 7TH GEN 32GB GRAY VZ FY 2020 1 390 475 403-1360-Solid Waste LLawrence10 OptiPlex 3060 FY 2019 1 0 1025 403-1360-Solid Waste JGunn10 OptiPlex 3080 FY 2021 1 0 1025 405-1380-Stormwater Apple iPad 9.7 32 GB - SW Supervisor (7246) IPAD 7TH GEN 32GB GRAY VZ FY 2020 1 390 475 178 405-1380-Stormwater Apple iPad 9.7 32 GB - Supervisor (4964) IPAD 9.7 32GB SPACE GRAY VZ FY 2019 1 390 405-1380-Stormwater NGunn10 OptiPlex 3060 FY 2019 1 0 1025 405-1380-Stormwater Galaxy Tablet - Street Sweeper (5271) Tab 4 10.1 FY 2015 1 TOTAL FY2024 FY2025 FY2026 FY2027 442 $ 1,450.00 $ 160,705.00 $ 580.00 $ 244,705.00 $ 870.00 $ 93,095.00 $ - $ 90,150.00 $ - $ 34,500.00 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 2023-24 budget, the eighth 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 The following document is based on inventory obtained through July 28, 2023. This replacement inventory and proposed replacement schedule is dynamaic and is updated throughout the fiscal year. Evalution factors that are included as part of the schedule include, but are not limited to: Manufacture Year, Mileage, Repair/Maintenance Costs, Expected Life, and Vehicle Downtime. City of Fort Walton Beach, FL 179  Miles Used Total Cost As of 07.28.23 since since Purchase Last Recorded Purchase Date to Mileage on Date to 07.28.23(W/O Replacement Cost Record 07.28.23 Labor) Notes Priority Vehicle Light/Heavy/ Safety Fund Division Department Manufacture Year Received Date Mileage @ Purchase Replacement Yr. Suggested Replacement Yr. Expected Life Remaining Life Status In On Schedule 2602 Safety 001 0800 Police 2014 10/30/14 22 84294 84272 $ 6,190.91 2022 2023 8 6yrs $45,000 service In 2604 Safety 001 0800 Police 2014 $45,000 service On Schedule 10/30/14 23 80809 80786 $ 9,451.01 2022 2023 8 6yrs In On Schedule 2605 Safety 001 0800 Police 2014 10/30/14 56 71981 71925 $ 7,004.93 2022 2023 8 6yrs $45,000 service In On Schedule 2621 Safety 001 0800 Police 2015 7/2/15 0 91402 91402 $ 7,653.13 2023 2023 8 6 $45,000 service In 2624 Safety 001 0800 Police 2016 8/31/15 0 100186 100186 $ 8,219.53 2023 2023 8 6 $45,000 service In 2625 Safety 001 0800 Police 2016 8/31/15 0 103419 103419 $ 16,461.50 2023 2023 8 6 $45,000 service In 180 2626 Safety 001 0800 Police 2016 8/31/15 0 112176 112176 $ 10,902.83 2023 2023 8 6 $45,000 service In 2627 Safety 001 0800 Police 2016 8/31/15 0 86265 86265 $ 9,201.90 2023 2023 8 6 $45,000 service In 2633 Safety 001 0800 Police 2008 2/15/16 264306 266883 2577 $ 12,660.48 2023 2023 7 7 service Mobile Command In 2569 Light 001 1010 Parks 2011 $25,000 service On Schedule 1/12/11 25 67041 67016 $ 4,445.57 2023 2023 12 8yrs Transferring from In Stormwater to Facilities 2534 Light 001 1230 Facilities 2007 7/5/07 25 18267 18242 $ 3,297.06 2019 2023 12 5yrs $25,000 service 02 02 18 In 2540 Light 001 1230 Facilities 2007 $35,000 service Service Body 8/30/07 5 76711 76706 $ 14,251.92 2023 2023 12 4-5yrs In 2568 Light 401 1310 Water Ops 2011 1/12/11 25 110094 110069 $ 18,454.63 2023 2023 12 8yrs $40,000 service Chlorine Truck with lift Water In 2583 Light 401 1340 Distribution 2012 3/28/12 25 97822 97797 $ 8,393.00 2023 2023 12 9yrs $35,000 service On Schedule In 6.0, 2509 Light 403 1360 Solid Waste 2007 7/5/06 25 71995 71970 $ 16,273.07 2022 2023 15 7yrs $25,000 service In 2592 Heavy 403 1360 Solid Waste 2013 $135,000 service Boom Truck 5/10/13 629 87368 86739 $ 83,345.60 2023 2023 10 8yrs Pushing off until In 2023/2024 due to chassis 2491 Light 405 1380 Stormwater 2005 9/14/05 10 60254 60244 $ 49,106.25 2023 2023 15 5yrs $100,000 service not being available In 2637 Safety 001 0800 Police 2016 6/14/16 108200 108200 $ 6,041.85 2024 2024 8 7 $45,000 service  In 2639 Safety 001 0800 Police 2016 6/14/16 100125 100125 $ 8,580.16 2024 2024 8 7 $45,000 service 2642 Safety 001 0800 Police 2016 6/14/16 82520 82520 $ 10,399.10 2024 2024 8 7 $45,000 service In 2483 Safety 001 0900 Fire 2004 12/6/04 329 123577 123248 $ 121,417.50 2024 2024 20 5-8yrs $ 500,000 service Engine 7 backup In F350 Dump Body (golf 2538 Light 001 1010 Parks 2007 7/30/07 25 8961 8936 $ 7,174.55 2024 2024 15 7yrs $75,000 service club) In On Schedule 2581 Light 401 1310 Water Ops 2012 3/9/12 25 111939 111914 $ 9,228.03 2024 2024 12 9yrs $25,000 service In pre emissions 2490 Heavy 403 1360 Solid Waste 2005 7/27/05 363 143475 143112 $ 350,158.13 2024 2024 15 3-5yrs $275,000 service In 2653 Safety 001 0800 Police 2017 11/22/16 81381 81381 $ 3,774.04 2025 2025 9 $45,000 service In 2654 Safety 001 0800 Police 2017 11/22/16 50915 50915 $ 1,997.24 2025 2025 9 $45,000 service In 2668 Safety 001 0800 Police 2017 7/14/17 502 73655 73153 $ 6,906.29 2025 2025 8 $45,000 service In 2669 Safety 001 0800 Police 2017 7/14/17 502 104932 104430 $ 10,017.85 2025 2025 8 $45,000 service In 2670 Safety 001 0800 Police 2017 7/14/17 502 143933 143431 $ 2,769.47 2025 2025 8 $45,000 service 181 In 2671 Safety 001 0800 Police 2017 7/14/17 502 68327 67825 $ 11,533.62 2025 2025 8 $45,000 service In On Schedule 2582 Light 001 1010 Parks 2012 3/20/12 45 59683 59638 $ 5,146.51 2025 2025 12 9yrs $25,000 service In Service Body 2610 Light 001 1230 Facilities 2014 7/24/14 1 45870 45869 $ 2,492.97 2025 2025 12 11yrs $35,000 service In 2594 Light 401 1310 Water Ops 2014 3/24/14 28 118475 118447 $ 6,006.23 2025 2025 12 11yrs $25,000 service On Schedule Water In 2608 Light 401 1340 Distribution 2014 6/3/14 1 65846 65845 $ 4,058.23 2025 2025 12 11yrs $35,000 service On Schedule Sewer In 2580 Light 401 1350 Collections 2012 $35,000 service Camper Shell 2/1/12 25 70220 70195 $ 4,514.51 2025 2025 12 9yrs Sewer In High Miles 2607 Light 401 1350 Collections 2014 5/28/14 5 157204 157199 $ 9,087.31 2023 2025 12 11yrs $27,000 service In On Schedule 2560 Light 403 1360 Solid Waste 2009 9/2/09 25 76376 76351 $ 7,348.00 2025 2025 15 6yrs $25,000 service In 2631 Heavy 403 1360 Solid Waste 2016 1/21/16 503 62868 62365 $ 32,729.76 2025 2025 12 12 $135,000 service In 2632 Heavy 403 1360 Solid Waste 2016 1/21/16 502 100411 99909 $ 55,885.78 2025 2025 12 12 $135,000 service In 2675 Safety 001 0800 Police 2018 4/25/18 180 41804 41624 $ 2,124.89 2026 2026 8 $45,000 service In 2676 Safety 001 0800 Police 2018 4/16/18 180 45742 45562 $ 2,892.39 2026 2026 8 $45,000 service  In 2677 Safety 001 0800 Police 2018 5/15/18 65647 65647 $ 3,354.37 2026 2026 8 $45,000 service In 2678 Safety 001 0800 Police 2018 5/15/18 181 51220 51039 $ 1,893.29 2026 2026 8 $45,000 service In 2679 Safety 001 0800 Police 2018 $45,000 service K-9 5/22/18 46273 46273 $ 5,154.68 2026 2026 8 In 2681 Safety 001 0800 Police 2018 6/13/18 563 51497 50934 $ 2,661.38 2026 2026 8 $45,000 service In 2683 Safety 001 0800 Police 2018 6/15/18 10 26791 26781 $ 1,837.22 2026 2026 8 $45,000 service In 2611 Light 001 1015 ROW 2014 $27,000 service On Schedule (ROW) 7/24/14 5 35086 35081 $ 2,753.26 2026 2026 12 11yrs Engineering In 2613 Utilities 2014 $25,000 service On Schedule Light 001 1200 11/13/14 2 70601 70599 $ 1,960.78 2026 2026 12 11yrs In 2651 Light 001 1220 Fleet 2016 10/27/16 362 40576 40214 $ 2,483.58 2026 2026 10 service In 2595 Light 401 1310 Water Ops 2014 $25,000 service On Schedule 3/24/14 26 56235 56209 $ 1,424.24 2026 2026 12 11yrs Water In 2652 Heavy 401 1340 Distribution 2016 11/9/16 0 48759 48759 $ 5,194.13 2026 2026 10 service Residential (Sugggested replacment got pushed back do to more pressing vehicle get replaced and 182 engine being over hauled.) Best guess In odometer read. 2539 Heavy 403 1360 Solid Waste 2007 8/3/07 365 104,189 103824 $ 417,419.91 2023 2026 15 1yr $275,000 service In 2612 Light 405 1380 Stormwater 2014 $35,000 service On Schedule 7/24/14 1 48589 48588 $ 4,305.55 2026 2026 12 11yrs In 2650 Heavy 405 1380 Stormwater 2016 service Elgin Eagle Sweeper 9/28/16 3280 27689 24409 $ 34,305.73 2026 2026 10 In 2656 Safety 001 0800 Police 2017 $45,000 service malibu 1/19/17 53620 53620 $ 7,082.94 2027 2027 10 In 2664 Safety 001 0800 Police 2017 $45,000 service Camry 4/18/17 70808 70808 $ 3,737.54 2027 2027 10 In 2665 Safety 001 0800 Police 2017 $45,000 service Altima 4/19/17 74672 74672 $ 2,326.40 2027 2027 10 In 2666 Safety 001 0800 Police 2017 $45,000 service Frontier 4/20/17 310 66676 66366 $ 1,651.17 2027 2027 10 In 2616 Safety 001 0900 Fire 2015 11 service New Bat Chief Tahoe 3/12/15 499 72303 71804 $ 10,810.29 2027 2027 12 In 2622 Light 001 1000 Recreation 2015 7/10/15 0 11436 11436 $ 543.02 2027 2027 12 11 $35,000 service In 2623 Light 001 1000 Recreation 2015 7/28/15 0 21818 21818 $ 986.82 2027 2027 12 11 $30,000 service In 2629 Light 001 1000 Recreation 2016 12/3/15 353 15445 15092 $ 507.48 2027 2027 12 11 service  In 2630 Light 001 1010 Parks 2016 12/21/15 376 53432 53056 $ 2,972.86 2027 2027 12 11 service In 2660 Light 001 1010 Parks 2017 3/24/17 40265 40265 $ 2,496.11 2027 2027 10 service In 2661 Light 001 1010 Parks 2017 3/24/17 28006 28006 $ 1,030.42 2027 2027 10 service In 2628 Light 106 1215 IT 2015 11 service Move to IT 8/14/15 0 46436 46436 $ 1,098.88 2027 2027 12 In On Schedule 2615 Light 001 1220 Fleet 2015 1/22/15 508 40875 40367 $ 1,709.89 2027 2027 12 12yrs $35,000 service Water In On Schedule 2614 Light 001 1240 Distribution 2015 1/8/15 366 88912 88546 $ 1,585.78 2027 2027 12 12yrs service 07.13.22 TRF to WD In 2667 Heavy 001 1240 Street 2017 5/4/17 342 31616 31274 $ 2,833.83 2027 2027 10 service Sewer In 2655 Heavy 401 1350 Collections 2016 1/12/17 349 34580 34231 $ 3,021.50 2027 2027 10 service Sewer In 2658 Heavy 401 1350 Collections 2017 2/17/17 350 2350 2000 $ 1,174.29 2027 2027 10 service In 2588 Heavy 403 1360 Solid Waste 2012 $260,000 service Commercial 8/13/12 1270 75080 73810 $ 343,030.30 2027 2027 15 7yrs In 2673 Safety 001 0800 Police 2018 3/1/18 438 73965 73527 $ 3,773.73 2028 2028 10 $45,000 service In 2674 Safety 001 0800 Police 2018 3/28/18 327 70045 69718 $ 2,265.88 2028 2028 10 $45,000 service In 183 2687 Safety 001 0800 Police 2018 11/6/18 339 34326 33987 $ 2,256.40 2028 2028 10 service In 2648 Safety 001 0900 Fire 2016 12 service move to inspections 7/28/16 389 78610 78221 $ 2,264.87 2028 2028 12 In 2645 Light 001 1010 Parks 2016 7/20/16 367 38867 38500 $ 1,209.19 2028 2028 12 12 service In 2682 Light 001 1015 ROW 2018 6/14/18 363 20085 19722 $ 2,489.89 2028 2028 10 service Building & In 2635 Light 106 1215 Zoning 2016 6/2/16 366 48128 47762 $ 1,861.97 2028 2028 12 12 service Code In 2646 Light 001 1217 Enforcement 2016 7/20/16 332 23078 22746 $ 1,262.00 2028 2028 12 12 service In 2644 Light 001 1230 Facilities 2016 7/5/16 333 29607 29274 $ 2,127.04 2028 2028 12 12 service In 2686 Light 001 1230 Facilities 2018 8/23/18 334 19454 19120 $ 1,130.57 2028 2028 10 service In 2634 Light 401 1310 Water Ops 2016 6/2/16 338 107327 106989 $ 5,663.74 2028 2028 12 12 service Sewer In 2593 Heavy 401 1350 Collections 2013 $75,000 service Dump Truck 10/24/13 1 20417 20416 $ 2,710.85 2028 2028 15 13yrs Sewer In 2649 Light 401 1350 Collections 2016 8/16/16 373 44639 44266 $ 1,770.38 2028 2028 12 12 service Sewer In 2684 Heavy 401 1350 Collections 2018 service Crane truck 7/3/08 364 18900 18536 $ 3,405.30 2028 2028 10  In 2685 Heavy 403 1360 Solid Waste 2018 9/10/18 1600 57473 55873 $ 106,395.90 2028 2028 10 service In 2647 Light 001 1380 Stormwater 2016 7/28/16 334 30038 29704 $ 1,655.24 2028 2028 12 12 service In 2688 Light 405 1380 Stormwater 2018 service DOC Van 11/6/18 374 22957 22583 $ 878.12 2028 2028 10 In 2663 Safety 001 0800 Police 2017 $45,000 service Travel Car - PD 4/11/17 336 67035 66699 $ 1,531.08 2029 2029 12 In 2692 Safety 001 0800 Police 2019 service Expedition 4/10/19 331 50624 50293 $ 1,552.00 2029 2029 10 In 2701 Safety 001 0800 Police 2019 service Interceptor SUV 10/14/19 73 60727 60654 $ 2,376.35 2029 2029 10 In Dodge Durango Ghost 2724 Safety 001 0800 Police 2020 2/18/21 215 27630 27415 $ 1,836.17 2029 2029 8 service car In 2729 Safety 001 0800 Police 2021 service Dodge Durango 5/11/21 721 23679 22958 $ 861.63 2029 2029 8 In 2730 Safety 001 0800 Police 2021 service Dodge Durango 5/11/21 718 36834 36116 $ 722.89 2029 2029 8 In 2731 Safety 001 0800 Police 2021 service Dodge Durango 5/11/21 720 18344 17624 $ 272.85 2029 2029 8 In 2738 Safety 001 0800 Police 2021 service Durango 12/15/21 42 9904 9862 $ 145.49 2029 2029 8 In 2739 Safety 001 0800 Police 2021 service Durango 12/15/21 53 16422 16369 $ 1,033.11 2029 2029 8 In Durango 184 2740 Safety 001 0800 Police 2021 12/15/21 52 11220 11168 $ 102.59 2029 2029 8 service In 2741 Safety 001 0800 Police 2021 service Durango 12/15/21 7223 7223 $ 88.36 2029 2029 8 In 2691 Safety 001 0900 Fire 2019 service Chief Car 3/13/19 347 36742 36395 $ 944.10 2029 2029 10 In 2696 Safety 001 0900 Fire 2019 service Fie Rescue 7/31/19 324 7958 7634 $ 970.87 2029 2029 10 In 2693 Light 001 1000 Recreation 2019 5/9/19 340 18309 17969 $ 260.30 2029 2029 10 service In 2697 Heavy 001 1000 Recreation 2019 service Flat Bed Dump Body 8/14/19 350 4884 4534 $ 681.89 2029 2029 10 Building & In 2699 Light 106 1215 Zoning 2019 service F-150 8/27/19 330 45380 45050 $ 289.43 2029 2029 10 In 2698 Light 401 1310 Water Ops 2019 service F-150 8/27/19 387 53214 52827 $ 3,614.43 2029 2029 10 Water In 2695 Heavy 401 1340 Distribution 2019 service Flat Bed Dump Body 7/18/19 330 12838 12508 $ 1,401.71 2029 2029 10 Sewer In 2690 Heavy 405 1350 Collections 2019 service Vactor 2/13/19 2146 26073 23927 $ 28,314.04 2029 2029 10 In 2596 Heavy 403 1360 Solid Waste 2014 10 $260,000 service Good Shape 3/26/14 2322 71784 69462 $ 152,171.48 2029 2029 15 In 2694 Heavy 403 1360 Solid Waste 2020 service Knuckleboom 5/20/19 584 51355 50771 $ 11,816.20 2029 2029 10  In 2700 Light 001 0200 City Mgr 2020 service Tahoe 9/20/19 503 30226 29723 $ 1,285.77 2030 2030 10 In 2702 Safety 001 0800 Police 2020 service Jeep Grand Cherokee 11/6/19 68272 68272 $ 991.30 2030 2030 10 In 2704 Safety 001 0800 Police 2019 service Evidence Van 1/16/20 491 38920 38429 $ 2,652.53 2030 2030 10 In 2705 Safety 001 0800 Police 2019 service Black SUV 1/16/20 356 35839 35483 $ 564.70 2030 2030 10 In 2706 Safety 001 0800 Police 1980 service Armored Vehicle 2/4/20 5882 99999 94117 $ 980.56 2030 2030 10 In 2709 Safety 001 0800 Police 2020 service Ford F-150 3/18/20 353 49122 48769 $ 491.84 2030 2030 10 In 2715 Safety 001 0800 Police 2020 service Interceptor SUV 9/3/20 372 34562 34190 $ 1,452.83 2030 2030 10 In 2716 Safety 001 0800 Police 2020 service Interceptor SUV 9/3/20 400 41063 40663 $ 983.67 2030 2030 10 In 2717 Safety 001 0800 Police 2020 service Interceptor SUV 9/3/20 390 35643 35253 $ 704.33 2030 2030 10 In 2718 Safety 001 0800 Police 2020 service Interceptor SUV 9/3/20 36489 36489 $ 936.50 2030 2030 10 In 2719 Safety 001 0800 Police 2020 service Interceptor SUV 9/3/20 377 41862 41485 $ 1,455.09 2030 2030 10 In 2720 Safety 001 0800 Police 2020 service Interceptor SUV 9/3/20 365 23590 23225 $ 661.43 2030 2030 10 In Chevy Silverado 185 2708 Light 001 1010 Parks 2020 2/12/20 347 41725 41378 $ 776.08 2030 2030 10 service In 2710 Light 001 1010 Parks 2020 service Chevy Silverado 3/18/20 16 16332 16316 $ 646.31 2030 2030 10 In 2722 Light 001 1010 Parks 2020 service DOC Van 9/10/20 377 3732 3355 $ 824.07 2030 2030 10 In 2713 Heavy 001 1240 Streets 2020 service Pothotle Patcher (asphalt) 6/2/20 658 10186 9528 $ 2,814.67 2030 2030 10 Sewer In 2721 Light 401 1350 Collections 2020 service Silverado 2500 9/3/20 677 11880 11203 $ 965.18 2030 2030 10 In 2617 Heavy 403 1360 Solid Waste 2015 11 $260,000 service Commercial 4/14/15 145 90832 90687 $ 183,719.20 2030 2030 15 In 2711 Heavy 403 1360 Solid Waste 2020 service Side Loader 4/12/20 1373 34393 33020 $ 79,884.41 2030 2030 10 In 2712 Heavy 403 1360 Solid Waste 2020 service Side Loader 5/11/20 1316 33094 31778 $ 76,904.49 2030 2030 10 In 2703 Heavy 405 1380 Stormwater 2020 service F-350 11/4/19 328 22364 22036 $ 1,065.51 2030 2030 10 In 2707 Heavy 405 1380 Stormwater 2020 service Chevy Silverado 2/12/20 340 10163 9823 $ 392.60 2030 2030 10 In 2725 Safety 001 0800 Police service Dodge Durango 406 26212 25806 $ 192.03 2031 2031 10 In Ford F-150 - Military 2726 Safety 001 0800 Police 2021 3/15/21 31 25853 25822 $ 2,374.08 2031 2031 10 service DONATED  In 2727 Safety 001 0800 Police 2021 service Dodge Ram 4/26/21 534 28066 27532 $ 181.45 2031 2031 10 In 2736 Safety 001 0800 Police 1986 9/24/21 11111 11111 $ 965.52 2031 2031 10 service AMC Hummer In 2733 Safety 001 0900 Fire 2021 service Chevy Silverado 6/11/21 351 8531 8180 $ 178.24 2031 2031 10 Code In 2732 Light 001 1217 Enforcement 2021 service Chevy Silverado 5/17/21 340 5522 5182 $ 100.08 2031 2031 10 In 2737 Light 001 1230 Facilities 2021 service Transit Utility Van 11/15/21 21 7511 7490 $ 122.16 2031 2031 10 In 2734 Light 001 1240 Street 2021 service Chevy Silverado 7/12/21 361 12238 11877 $ 164.52 2031 2031 10 In 2636 Light 403 1360 Solid Waste 2016 6/2/16 360 44836 44476 $ 1,057.57 2031 2031 15 service In 2735 Heavy 403 1360 Solid Waste 2022 service Peterbilt Front Loader 7/29/21 8 17823 17815 $ 28,420.73 2031 2031 10 In 2742 Safety 001 0800 Police 2022 service F-150 2/1/22 349 13034 12685 $ 158.42 2032 2032 10 In 2748 Safety 001 0800 Police 2022 service F150 (Donated) 8/19/22 47 2395 $ 626.33 2032 2032 10 In Durango 2751 Safety 001 0800 Police 2022 11/18/22 42 735 $ 336.58 2032 2032 10 service In 2752 Safety 001 0800 Police 2022 service Durango 11/18/22 45 1271 $ - 2032 2032 10 In 186 2753 Safety 001 0800 Police 2022 service Durango 11/18/22 36 36 $ 336.58 2032 2032 10 In 2754 Safety 001 0800 Police 2022 service Durango 11/18/22 44 634 $ - 2032 2032 10 In 2755 Safety 001 0800 Police 2022 service Durango 11/18/22 48 244 $ - 2032 2032 10 In 2756 Safety 001 0800 Police 2022 service Durango 11/18/22 45 46 $ 336.58 2032 2032 10 In 2757 Safety 001 0800 Police 2022 service Durango 11/18/22 44 358 $ - 2032 2032 10 In 2586 Safety 001 0900 Fire 2012 $999,000 service New Engine 5/11/12 2102 69184 67082 $ 184,885.39 2032 2032 20 9yrs In 2745 Safety 001 0900 Fire 2022 service Aerial Ladder Truck 4/27/22 10016 $ 2,827.86 2032 2032 10 In 2746 Safety 001 0900 Fire 2011 service Tahoe (donated OCSD) 6/7/22 176839 181269 $ 564.58 2032 2032 10 In 2743 Light 001 1010 Parks 2021 service Silverado 3/25/22 345 3896 3551 $ 303.31 2032 2032 10 Code In 2749 Safety 001 1217 Enforcement 2022 service F150 12/2/22 351 2526 $ 35.25 2032 2032 10 In 2597 Heavy 001 1230 Facilities 2014 $200,000 service New Bucket Truck 4/4/14 46 9563 9517 $ 12,182.74 2032 2032 18 18yrs Sewer In 2750 Heavy 401 1350 Collections 2023 service Vactor 11/2/22 1973 3364 $ 3,317.25 2032 2032 10  In 2659 Heavy 403 1360 Solid Waste 2017 3/6/17 318 54856 54538 $ 180,710.45 2032 2032 15 service In 2744 Heavy 403 1360 Solid Waste 2022 service Knuckleboom 4/11/22 682 15415 14733 $ 1,368.12 2032 2032 10 In 2747 Heavy 403 1360 Solid Waste 2022 service Container Truck* 8/18/22 748 1740 $ 3,866.77 2032 2032 10 In 2662 Heavy 405 1380 Stormwater 2017 4/3/17 740 7680 6940 $ 2,372.20 2032 2032 15 service In 2760 Light 001 1010 Parks 2023 7/19/23 24 $ 29.26 2033 2033 10 service Building & In 2758 Light 106 1215 Zoning 2023 4/13/23 43 4798 $ 29.26 2033 2033 10 service In 2759 Light 001 1230 Facilities 2023 6/8/23 342 1800 $ 29.26 2033 2033 10 service In 2761 Light 001 1305 GIS 2023 7/19/23 26 $ 29.26 2033 2033 10 service In 2618 Safety 001 0900 Fire 2015 20 $400,000 service New Engine 5/5/15 0 62484 62484 $ 57,159.60 2035 2035 20 In 2714 Safety 001 0900 Fire 2020 service Fire Truck 6/25/20 813 28684 27871 $ 21,962.12 2035 2035 15 In 2723 Heavy 405 1380 Stormwater 2020 service Freightliner Dumptruck 10/30/20 714 5262 4548 $ 869.64 2035 2035 15 In 2728 Heavy 403 1360 Solid Waste 2022 service Knuckleboom 5/3/21 588 29077 28489 $ 2,933.61 2036 2036 15 Sewer In was suppose to be 187 2474 Heavy 001 1350 Collections 2017 10/17/03 50507 76960 67495 $ 11,974.53 ? ? 15 ? $ 30,000 service replaced with 2658 In 401 Safety 001 0900 Fire 1947 NA service Show Truck 10/1/47 4324 6834 2510 $ 13,953.58 1947 NA In High water military 2680 Safety 001 0800 Police 1998 5/30/18 $ 15,154.79 service vehicle In 2543 Safety 001 0900 Fire 2008 service Ford Ranger 1/29/08 53 77481 77428 $ 7,098.25 2018 10 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. City of Fort Walton Beach, FL 188 Capital Improvements Program PROJECTS BY STRATEGIC OBJECTIVE Strategic Objective, Strategic Objective, Consolidation Public Safety / Opportunities, 19% Vagrancy, 19% Strategic Objective, Strategic Objective, Recreation Services Downtown Plan / Expansion, 11% Around the Mound, 16% Strategic Objective, Strategic Objective, Employee Retention, Customer Services, 16% 19% City of Fort Walton Beach, FL 189 Capital Improvements Program 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:  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. City of Fort Walton Beach, FL 190 Capital Improvements Program  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 191  CITY OF FORT WALTON BEACH, FL Five Year Capital Improvements Program FIVE YEAR CIP Project Name FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 TOTAL TBD Prefab Restrooms Jet/Holmes Pickleball 115,000 - - - - 115,000 TBD Pickleball Courts Ferry Park 185,000 - - - - 185,000 Recreation 300,000 - - - - 300,000 TBD Intersection & Pedestrian Improvements 100,000 300,000 - - - 400,000 TBD Sidewalk Improvements 50,000 150,000 150,000 150,000 150,000 650,000 TBD Street Resurfacing 400,000 400,000 400,000 400,000 400,000 2,000,000 Streets 550,000 850,000 550,000 550,000 550,000 3,050,000 GENERAL FUND TOTAL 850,000 850,000 550,000 550,000 550,000 3,350,000 TBD Liza Jackson Park Renovation 75,000 2,000,000 - - - 2,075,000 CRA FUND TOTAL 75,000 2,000,000 - - - 2,075,000 TBD Potable Well No.3 Rehab 500,000 - - - - 500,000 TBD Lift Station No.2 Rehab 750,000 600,000 300,000 300,000 300,000 2,250,000 TBD Water Line Replacement 75,000 85,000 70,000 75,000 67,000 372,000 Water Distribution 1,325,000 685,000 370,000 375,000 367,000 3,122,000 TBD Sewer System Grouting & Lining 100,000 100,000 100,000 100,000 100,000 500,000 TBD Stormwater Improvements Martissa Road 600,000 600,000 400,000 400,000 550,000 2,550,000 Sewer Collection & Treatment 700,000 700,000 500,000 500,000 650,000 3,050,000 UTILITIES FUND TOTAL 2,025,000 1,385,000 500,000 875,000 1,017,000 6,172,000 GRAND TOTAL - ALL FUNDS 2,950,000 4,235,000 1,050,000 1,425,000 1,567,000 11,597,000 Where it comes from... ...And where it goes General Fund Balance Half Cent Sales Tax Revenue Parks & Recreation Public Safety TDC Tax Revenue Debt Issuance Utilities Fund Balance Grant Funding Revenue Streets Water & Sewer CRA Fund Balance Downtown General Fund Balance - Parks & Recrea 300,000 Half Cent Sales Tax Revenue 850,000 Public Safety - TDC Tax Revenue - Streets 550,000 Debt Issuance - Water & Sewer 2,025,000 Utilities Fund Balance 2,025,000 Downtown 75,000 Grant Funding Revenue - CRA Fund Balance 75,000 2,950,000 2,950,000 192  FUNDING METHODOLOGY FY 2023-24 TIMELINE Operating & 1/2 Cent Sales Tax TDC Tax Bond / Debt Other(1) / Fund Bal / FIVE YEAR Estimated Project (2) Revenues Revenues Grant Issue In-Kind Net Assets TOTAL Start Duration 115,000 - - - - - 115,000 Oct 2023 12 months 185,000 - - - - - 185,000 Oct 2023 12 months 300,000 - - - - - 300,000 400,000 - - - - 400,000 Oct 2023 12 months 650,000 - - - - - 650,000 Oct 2023 12 months 2,000,000 - - - - - 2,000,000 Oct 2023 12 months 3,050,000 - - - - - 3,050,000 3,350,000 - - - - - 3,350,000 - 1,040,000 - - - 1,035,000 2,075,000 Oct 2023 36 months - 1,040,000 - - - 1,035,000 2,075,000 - - - - - 500,000 500,000 Oct 2023 12 months - - - - - 2,250,000 2,250,000 Oct 2023 12 months - - - - - 372,000 372,000 Oct 2023 24 months - - - - - 3,122,000 3,122,000 - - - - - 500,000 500,000 Oct 2023 12 months - - - - - 2,550,000 2,550,000 Oct 2023 24 months - - - - - 3,050,000 3,050,000 - - - - - 6,172,000 6,172,000 3,350,000 1,040,000 - - - 8,247,000 11,597,000 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. 193 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 Recreation 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 194 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: $1,887,116,549 WATER & SEWER LINES: 282.82 miles CITY MILLAGE RATE: 4.9999 STORM DRAIN: 43.18 miles POPULATION: 20,998 POLICE STATIONS: 1 FIRE STATIONS: 2 EMPLOYEES: 362 positions, 317.51 FTE’s LIBRARIES: 1 MUSEUMS: 4 SWORN POLICE OFFICERS: 54 18-HOLE GOLF COURSES: 2 FIREFIGHTING PERSONNEL: 44 ACRES OF PARKS: 206 CITY NEIGHBORHOODS (un-shaded portions are not in the City limits) City of Fort Walton Beach, FL 195 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. City of Fort Walton Beach, FL 196 Statistical Information ATTRIBUTES AND QUALITIES: The Ferry Park Neighborhood is comprised almost entirely of single-family residential homes from 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 City of Fort Walton Beach, FL 197 Statistical Information some of the more desirable inland areas to reside in, such as Bayou Woods and Vesta Heights Subdivisions. It also contains some of the 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 198 Statistical Information LOCATION Jacksonville Fort Walton Beach Tallahassee Orlando Tampa Miami WEATHER Summer Temp. 89°F Winter Temp. 61°F Annual Rainfall 66” 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 City of Fort Walton Beach, FL 199  Statistical Information Non-Agricultural Employment by Industry Other Services, 5.0% Government, 21.5% Leisure & Hospitality, 24.1% Mining, Logging, & Construction, 8.1% Construction, 11.7% Education & Health Manufacturing, 3.6% Services, 13.2% Trade, Transportation, & Professional & Business Utilities, 22.6% Services, 22.3% Financial Activities, Information, 1.6% 7.9% DEMOGRAPHICS FWB Population by Race FWB Age Distribution 100% Hispanic or Latino 18% 90% Two or More Races 16% Some Other Race 80% 14% American Indian or Alaka 70% Native 12% Asian 60% 10% People Black or African American 50% 8% White 40% 6% 30% 4% 20% 2% 10% 0% Under 9 10 - 19 20 - 29 30 - 39 40 - 49 50 - 59 60 - 69 70 - 79 80 + 0% FWB Population Housing Units 22000 20000 18000 Owner Occupied, 16000 5,182, 59% 14000 People 12000 10000 Renter Occupied, 8000 3,593, 41% 6000 4000 2000 0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 City of Fort Walton Beach, FL 200  $0 $15 $30 $45 $60 $75 Collier St.Johns Martin Monroe Palm Beach Sarasota Indian River $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 Seminole Lee Nassau 2019 Pinellas Broward Cinco Bayou Okaloosa Manatee 2020 Walton Brevard Hillsborough 2021 Crestview Statistical Information Charlotte Clay Duval 2022 Leon Orange Destin Santa Rosa Lake Bay Flagler Volusia Beach Alachua Fort Walton Sumter Pasco Escambia St.Lucie Miami-Dade Laurel Hill 201 Hernado Citrus Marion Wakulla Polk Mary Esther Franklin PROPERTY TAXES Median Income by Florida County (in thousands) Osceola Taxable Assessed Value Comparison (in millions) Okeechobee Jefferson Baker Niceville Highlands Columbia Suwannee Levy Taylor Shalimar Washington Putnam Property Tax Burden Comparison for Okaloosa County’s Residents Gilchrist Lafayette Gulf Glades Valparaiso Jackson Dixie Liberty Bradford Gadsden Madison DeSoto City of Fort Walton Beach, FL Hamilton Holmes Calhoun Hendry Hardee Union Statistical Information 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 – 2022 City of Fort Walton Beach, FL 202 Statistical Information City of Fort Walton Beach, FL 203 Statistical Information City of Fort Walton Beach, FL 204 Statistical Information FIVE-YEAR FINANCIAL FORECASTS City of Fort Walton Beach, FL 205 Statistical Information City of Fort Walton Beach, FL 206 Statistical Information City of Fort Walton Beach, FL 207 Statistical Information City of Fort Walton Beach, FL 208  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 209  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 210  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. 211 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 212  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 213  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. 214 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 215  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 216  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. 217 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. 218  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 219 220 221 222  CITY OF FORT WALTON BEACH FY 2023-24 Grant & CIP Project Carryovers Council Meeting 9/26/2023 Project Account Amount Liza Jackson Park Improvements 001-1498-552-3100 18,000 Intersection & Pedestrian Improvements 001-1499-541-6351 134,662 General Street Resurfacing 001-1499-541-6351 141,780 Sidewalk Improvements 001-1499-541-6351 173,009 Ferry Park Area Traffic Analysis 001-5309-541-6310 100,414 Cultural Arts League 001-1498-573-3100 117,803 Port Security Boat Cover Grant 001-1591-522-6406 57,921 001-1499-522-6406 19,307 Local Transportation FDOT Lewis Turner Area Traffic Improvements 001-1597-519-3100 3,000,000 General Fund 3,762,896 CDBG Planning & Admin 107-1900-554-1291 27,521 CDBG Planning & Admin / CV 107-1900-554-1291 4,348 Rehabilitation of Housing 107-1910-554-3400 53,159 HHA Outreach 107-1940-554-5262 19,482 90Works Project90 107-1940-554-5265 13,100 Bridgeway Center, Inc. 107-1940-554-5266 10,000 Mental Health Association 107-1940-554-5270 26,104 House of Deliverance 107-1940-554-5271 7,500 StrvingPerf Min Food Bank 107-1940-554-5272 16,758 OK County Head Start 107-1950-554-5253 20,000 OK Coalition on Homeless-One Hopeful Place 107-1950-554-5255 42,109 Bridgeway Health Clinic 107-1940-554-5266 18,255 Elder Services of Okaloosa County 107-1940-554-5257 21,000 Greater Peace MB Church 107-1940-554-5254 20,640 CDBG Fund 299,976 Liza Jackson Park Improvements 109-2000-552-3100 37,500 Burrito Del Sol - 201 Miracle Strip Pkwy 109-2000-552-8200 10,000 98 Nail Bar - 206 Beal Pkwy 109-2000-552-8200 10,000 Barry Gray - 105 Carson Drive 109-2000-552-8200 10,000 Beal Apartments - 125 Beal Pkwy SE 109-2000-552-8200 8,202 CRA / PD Golf Cart 109-2000-552-8200 19,500 CRA Fund 95,202 Consultant Utility Task Orders - Professional Services 401-1300-536-3100 128,148 Brooks Bridge Water Relocation 401-5062-536-6360 686,924 Freedom Beacon 12-inch Waterline Replacement 401-5058-533-6300 569,154 Sewer System Grouting & Lining 401-5032-535-6361 5,061 Construction New Lift Station #22 401-5048-535-6310 320,094 Freedom Beacon 6-inch Forcemain 401-5051-535-6361 221,943 Brooks Bridge Sewer Relocation 401-5062-536-6361 989,445 Computer Replacement per IT Plan 401-1500-536-6420 12,385 Utilities Fund 2,933,154 Consultant Task Orders - Professional Services 405-1380-538-3100 99,400 Storm Drainage Improvement - Martisa Raod NW 405-5019-538-6358 287,500 Stormwater Fund 386,900 Special Project Carry-Over All Funds $ 7,478,128 223 \\nas01.fwb.local\Users\Finance\Budget\Budget 23-24\Comprehensive\35a Projects Grants Carryovers FY23 to FY24 9/20/2023 2:22 PM  CITY OF FORT WALTON BEACH FY 2023-24 Encumbrance Carryovers Council Meeting 9/26/2023 New PO or PR Date Vendor Description PO Value Account completion date 108115 05/25/23 Richard McLaughlin Cost Allocation Study Services $5,430.00 001-0500-513-3100 10/31/2023 108909 09/06/23 Lynn Peavey Company PD supplies - Evidence Tape, Nite-Site Kit, Tents $1,072.26 001-0800-521-3510 10/31/2023 107648 03/08/23 COMBATBET Alpha 46mm Customer Ceramic Coins $575.00 001-0800-521-5200 10/31/2023 107687 03/13/23 REXEL USA Electric Equipment and CAT6 Outdoor Cable $468.09 001-0800-521-5200 11/30/2023 108799 08/28/23 Warren Doors & Access Control PD Electronic key pads (new) $6,620.00 001-0800-521-5200 10/31/2023 108827 08/29/23 ACS (Alcohol countermeasure Sys) Alcohol Reference Solution .05, .08, .20 $85.14 001-0800-521-5200 10/31/2023 108900 09/11/23 Uline Desks $1,857.00 001-0800-521-5200 11/01/2023 108901 09/06/23 Federal Eastern International PD Uniform Packet (vests) $221.40 001-0800-521-5200 12/31/2023 108932 08/31/23 Conex Cargo Container boxes (2) $6,520.00 001-0800-521-5200 11/15/2023 108945 09/12/23 Ambitec Inc Tactical Shields for Patrol Officers $16,224.75 001-0800-521-5200 11/28/2023 108949 09/13/23 Gulf States Distributers, Inc 40mm Launchers $4,463.00 001-0800-521-5200 11/01/2023 108951 09/13/23 Gulf States Distributers, Inc Less Lethal Munitions $5,957.00 001-0800-521-5200 11/01/2023 104505 01/26/22 Federal Eastern International Police Badges $805.00 001-0800-521-5210 11/01/2023 105992 08/12/22 Federal Eastern International Corporal Badges $255.00 001-0800-521-5210 12/30/2023 108595 07/27/23 H&B Army Navy PD uniforms; Stryke Pants & taclite PDU Shirt $238.00 001-0800-521-5210 11/30/2023 108661 08/07/23 H&B Army Navy PD uniforms; 5.11 Shirts, Highspeed gear $2,358.00 001-0800-521-5210 11/30/2023 108714 08/16/23 Federal Eastern International PD Body Armor packet $221.40 001-0800-521-5210 03/09/2023 108774 08/23/23 Federal Eastern International Body Armor $221.40 001-0800-521-5210 12/31/2023 108794 08/28/23 Federal Eastern International Uniform Packets, Carriers, Clips $6,249.42 001-0800-521-5210 12/31/2023 108891 09/06/23 H&B Army Navy Police Jackets $1,560.00 001-0800-521-5210 12/06/2023 108896 09/06/23 H&B Army Navy PD Mechanix Gloves $2,100.00 001-0800-521-5210 11/06/2023 108897 09/06/23 H&B Army Navy Condor Cap - Navy Blue $540.00 001-0800-521-5210 11/06/2023 108902 09/06/23 H&B Army Navy PD Utility Polo & Stryke Pants $1,387.00 001-0800-521-5210 10/31/2023 108903 09/06/23 Siegel's Uniforms PD Honor Guard Uniforms $1,272.00 001-0800-521-5210 12/30/2023 108904 09/06/23 H&B Army Navy PD Uniforms; Stryke Pants & Shorts $2,835.00 001-0800-521-5210 11/30/2023 108906 09/06/23 H&B Army Navy PD Evidence Jackets; 5.11 Parkas $579.00 001-0800-521-5210 11/30/2023 108908 09/06/23 Apparel Expressions LLC PD Uniforms $319.39 001-0800-521-5210 12/30/2023 108752 08/21/23 Federal Eastern International 9mm Marking Blue and Red $1,349.59 001-0800-521-5213 12/31/2023 102135 03/30/21 SRT Supply SIMS $2,624.82 001-0800-521-5213 02/28/2024 108791 08/28/23 FL Bullet, Inc. PD ammunition supplies $7,477.00 001-0800-521-5213 09/30/2024 108950 09/13/23 Defense Tech (ALS) PD munitions $1,351.95 001-0800-521-5213 12/31/2023 108887 09/07/23 Amazon Mobile computer upgrades $2,066.92 001-0800-521-5231 10/31/2023 108719 08/17/23 H&B Army Navy PSA Classic Stealth Lower $570.00 001-0800-521-5233 11/30/2023 103486 09/27/21 Superion/Central Square PD Automatic Traffic Citation system $3,900.00 001-0800-521-6406 06/01/2024 108759 08/21/23 Municipal Emergency Svcs Station Uniforms $10,152.05 001-0900-522-5210 06/30/2024 107393 01/30/23 BSN Sports Sports equipment $598.58 001-1000-572-5208 11/30/2023 108802 08/28/23 D&D AC Tennis Center Lighting Panel Replacement $60,886.00 001-1010-572-6310 02/28/2024 108938 09/12/23 Jerry Pate Turf Supply Inc. Toro ProForce Blower; and Toro ProCore 864 $34,067.44 001-1010-572-6310 02/28/2024 108504 07/20/23 Jerry Pate Turf Supply Inc. Golf Maint Parts $694.29 001-1045-572-5203 10/31/2023 108685 08/10/23 Kingline Equipment Golf Maint Parts $404.78 001-1045-572-5203 10/31/2023 108753 08/21/23 Jerry Pate Turf Supply Inc. Golf Maint Parts $383.84 001-1045-572-5203 10/31/2023 108294 06/16/23 Highland Wake Construction GC storage building footers and 40X60 shed $58,427.57 001-1045-572-6310 04/30/2024 108991 09/19/23 Property Image Emergency bridge repair at Golf Course $12,214.98 001-1045-572-6310 10/31/2023 106278 9/7/2022 Jerry Pate / Toro Toro MultiPro 5800; Sonic Boom, Sand Pro 3040; GC Equipmt $97,063.33 001-1045-572-6402 10/31/2024 108016 04/28/23 JDF Architecture, LLC Task order Cemetery admin and Museum addition $12,600.00 001-1080-539-3100 04/30/2024 108406 08/14/23 SCPDC Monthly MGO Charge $230.00 001-1200-541-3100 10/31/2023 108406 08/14/23 SCPDC Monthly MGO Charge $1,200.00 001-1205-515-3100 10/31/2023 108703 08/16/23 Sansom Equipment Fork hyd tube #2588 /SAN $485.65 001-1220-519-5203 10/31/2023 108715 08/16/23 Sansom Equipment Electrical control box #2617 / SAN $2,516.92 001-1220-519-5203 12/31/2023 108854 09/06/23 Jerry Pate Turf Supply Inc. #MJ753 / roller scalp, spacer, etc $238.17 001-1220-519-5203 11/30/2023 108892 09/06/23 Gary Smith Ford Body control module #2719 $599.43 001-1220-519-5203 11/30/2023 108905 09/07/23 McNeiulus Companies Bumper mast #2711 $427.99 001-1220-519-5203 11/30/2023 108923 09/06/23 Ingram Equipment Main boom #2631 / SAN (Emergency PO) $19,563.93 001-1220-519-5203 11/30/2023 108894 09/11/23 Fast Signs City Sign Project $1,998.52 001-1230-519-5031 12/01/2023 108295 06/16/23 Highland Wake Construction Construct museum building $799,190.70 001-1498-552-6214 04/30/2024 108581 07/26/23 Step One Automotive Vehicles - PD K9 Dodge Durangos (2) $78,698.00 001-1499-521-6403 09/30/2024 108969 09/15/23 CES Team 1 Mobile radios - PD K9 Durango (2); replaces PO 108745 $2,958.84 001-1499-521-6403 09/30/2024 108988 09/19/23 Dana Safety Supply Light & siren - PD K9 Durango (2); replaces PO 108743 $33,297.66 001-1499-521-6403 09/30/2024 107334 01/26/23 Ten-8 Fire Equipment Pierce Saber Pump Fire truck $757,329.00 001-1499-522-6402 09/30/2024 108413 07/05/23 Kimley-Horn and Associates Safe Streets & Roads for All Grant Support $5,900.00 001-1499-541-3100 09/30/2024 98851 01/27/20 CPH, Inc Design & Permitting for Intersection Improvements $16,757.00 001-1499-541-6351 09/30/2024 105108 04/20/22 Ingram Signalization Hollywood & Robinwood Intersection Improvements $390,985.50 001-1499-541-6351 09/30/2024 107870 04/05/23 S.H. Hayes Sidewalk Installation $30,021.52 001-1499-541-6351 09/30/2024 108223 06/06/23 James David Site Prep & Underground General Street Resurfacing $19,000.00 001-1499-541-6351 09/30/2024 102870 06/30/21 Jenkins Engineering (PO 102870 ) Task order Rec Complex expansioin (change order) $12,090.00 001-1499-572-3100 01/30/2024 108295 06/16/23 Highland Wake Construction Construct museum building $268,315.41 001-1499-572-6257 04/30/2024 108941 09/12/23 Southern Earth Sciences Expanded Phase II Environmental Work for the Rec. Center $5,000.00 001-1499-572-6257 09/30/2024 107618 03/01/23 CXT Inc. Dakota Flush Toilet Building $141,456.69 001-1499-572-6310 10/31/2023 101458 12/08/20 Howard Technology Solutions Growth Management Kiosk $9,446.00 001-1500-519-4944 12/31/2023 224 102126 03/18/21 Howard Technology Solutions Kiosk $685.00 001-1500-519-4944 12/31/2023 108182 06/01/23 Gametime C/O Struthers Rec. LLC Shade Sails for Rec Comples $174,689.25 001-1500-519-4945 10/31/2023 103835 10/21/21 Empire Truck Sales Fuel Truck - RP#2510 $130,619.76 001-1500-519-6404 09/30/2024 106070 08/23/22 A World of Signs Vehicle wrap - FD BC Vehicle $3,915.00 001-1500-519-6404 04/30/2024 106071 08/23/22 Williams Communications Unity radio - FD BC Vehicle $11,382.29 001-1500-519-6404 04/30/2024 106074 08/23/22 Restylers Aftermarket Winch mount - FD BC Vehicle $575.94 001-1500-519-6404 04/30/2024 106075 08/23/22 Jwelds LLC Custom command box - FD BC Vehicle $4,750.00 001-1500-519-6404 04/30/2024 106270 10/01/21 Duval Chevrolet Silverado Crew Cab - FD BC Vehicle $49,441.00 001-1500-519-6404 12/31/2023 106460 10/05/22 Duval Ford Vehicle Ford Ranger; RP#2508; was PO 106216 $28,773.00 001-1500-519-6404 09/30/2024 106461 10/05/22 Duval Ford Vehicle F250X - RP#2540; was PO106217 $60,197.00 001-1500-519-6404 09/30/2024 106463 10/05/22 Duval Ford Vehicle F250 - RP#2497; was PO 106219 $45,029.00 001-1500-519-6404 09/30/2024 106465 10/05/22 Duval Ford Vehicle Ford Escape; RP#2534; was PO 106221 $27,889.00 001-1500-519-6404 09/30/2024 108596 07/26/23 Step One Automotive VehicleS - PD Dodge Durangos (4) $157,396.00 001-1500-519-6404 09/30/2024 108611 07/28/23 Empire Truck / NAFG Vehicle - Flatbed dump truck $154,737.06 001-1500-519-6404 09/30/2024 108746 08/18/23 A World of Signs (AWOS) PD - Vehicle wrap for PD Durangos $10,600.00 001-1500-519-6404 09/30/2024 108967 09/15/23 A World of Signs (AWOS) PD - Graphics wrap for PD Durangos - K9 $5,300.00 001-1500-519-6404 09/30/2024 108968 09/15/23 CES Team 1 Mobile radios - PD Durango (4); replaces PO108744 $5,917.68 001-1500-519-6404 09/30/2024 108987 09/19/23 Dana Safety Supply Light & siren - PD Durango (4); replaces PO 108742 $48,868.80 001-1500-519-6404 09/30/2024 107676 03/10/23 Silver Ships Fire Boat; vessel $294,681.40 001-1591-522-6406 09/30/2024 108952 09/14/23 CECO Bldg Systems ODP for ITB 23-004 (Bldg 1-Cemetery) $84,510.12 001-5054-539-6212 09/30/2024 108293 06/16/23 Highland Wake Construction Site work & construction of cemetery $628,838.00 001-5054-539-6214 04/30/2024 104905 03/17/22 Kimley-Horn and Associates Lewis Turner Boulevard Area Traffic Analysis $2,513.00 001-5309-541-6310 09/30/2024 108067 05/09/23 Kimley-Horn and Associates Ferry Park Neighborhood Traffic Analysis $30,120.00 001-5309-541-6310 09/30/2024 General Fund Total $4,936,402.62 108792 08/28/23 Scuba Tech PD grant - dive equipment $13,421.52 102-1582-521-5200 10/30/2023 Law Enforcement Trust Fund Total $13,421.52 108406 08/14/23 SCPDC Monthly MGO Charge $3,666.66 106-1215-524-3100 10/30/2023 Florida Building Code Fund Total $3,666.66 108016 04/28/23 JDF Architecture, LLC Task order Cemetery admin and Museum addition $16,200.00 109-2000-552-3100 04/30/2024 102697 06/08/21 Matrix Infrastructure Master Plan $71,500.00 109-2000-552-3100 09/30/2024 097885 10/07/19 RGC Media, Inc. Video of FW Landing Renovation Project $3,160.00 109-2000-552-4800 12/31/2023 108407 06/30/23 Dixie Electric Golf Cart PD/CRA $15,419.00 109-2000-552-6402 09/30/2024 108793 08/28/23 Jerry Pybus Electric Lighting pole for Chester Pruitt $11,000.00 109-2000-572-5250 10/31/2024 094733 09/04/18 AVCON, Inc FWB Landing - Phase I $51,021.39 109-5352-572-6310 10/31/2024 094734 09/04/18 AVCON, Inc FWB Landing - Phase II $37,869.00 109-5352-572-6310 10/31/2024 108438 07/07/23 Avcon Inc. Task order testing/inspection & archaeological monitoring $87,160.00 109-5352-572-6310 01/31/2024 108295 06/16/23 Highland Wake Construction Construct museum building $799,190.89 109-5363-572-6214 04/30/2024 108666 08/08/23 Regional Steel Products, Inc. 23-004 ODP - Materials for Museum Building $140,315.00 109-5363-572-6214 04/30/2024 107690 06/15/23 GLC Contracting Landing Phase I - Boardwalk, sidewalk, sod, railing, lighting $1,633,371.28 109-5499-572-6310 10/30/2024 108939 09/12/23 Champion Contractors Fencing - Indianola $17,147.00 109-5499-572-6310 11/30/2023 Community Redevelopment Agency Fund Total $2,883,353.56 108933 09/08/23 Superion; Naviline Naviline contract management software install $5,040.00 401-0520-536-3100 10/31/2023 108924 09/07/23 Mott MacDonald Construction Administration for Brooks Bridge $19,500.00 401-1300-536-3100 09/30/2024 108772 08/23/23 USABluebook Grease $19.78 401-1310-533-5200 12/30/2024 108772 08/23/23 USABluebook Tools $1,012.65 401-1340-533-5233 12/30/2024 106894 11/18/22 Control Systems & Instrumentation Replace Soft Starters at Lift Station 4 $6,414.55 401-1350-535-4680 03/31/2024 108207 06/05/23 Jim House & Associates Pumps at Lift Station 35 $30,052.00 401-1350-535-4680 03/31/2024 108484 07/17/23 Panhandle Pump Co. Pump Station 1 Generator Day Tanks Maint/Paint $1,585.00 401-1350-535-4680 09/30/2024 108600 08/01/23 Control Systems & Instrumentation Repair Variable Frequency Drive at Pump Station 1 $25,945.00 401-1350-535-4680 09/30/2024 108193 06/02/23 Ferguson Waterworks-Santa Rosa Manhole Ring & Covers for Hwy 98 Resurfacing $7,400.80 401-1350-535-4685 12/31/2023 108128 05/26/23 Analytical Services TCLP on Grit $1,250.00 401-1350-535-5200 12/31/2023 106271 08/16/22 Duval Chevrolet Silverado 2500 - RP#2530 (SC) $48,213.00 401-1500-536-6404 12/31/2023 106272 08/16/22 Duval Chevrolet Silverado 2500 - RP#2587 (WD) $53,912.00 401-1500-536-6404 12/31/2023 106462 10/05/22 Duval Ford Vehicle F250 X - RP#2568; was PO 106218 $66,876.20 401-1500-536-6404 09/30/2024 106464 10/05/22 Duval Ford Vehicle F350 - RP#2583; was PO 106220 $61,145.65 401-1500-536-6404 09/30/2024 108496 07/19/23 Duval Ford Vehicle - F150 $32,409.00 401-1500-536-6404 09/30/2024 108015 04/28/23 GCU, LLC Sewer Cured-In Place-Pipe Services $15,757.50 401-5032-535-6361 10/31/2023 104709 02/22/22 Mott MacDonald Florida Design of Lift Station No. 22 $6,891.75 401-5048-535-6310 09/30/2024 107319 01/24/23 Gulf Coast Utility Contractors Utility Infrastructure Freedom Tech Park $249,912.63 401-5051-535-6361 09/30/2024 107662 03/08/23 Gulf Coast Utility Contractors New Lift Station 46 on Freedom Fighter Drive $262,287.01 401-5051-535-6361 09/30/2024 107319 01/24/23 Gulf Coast Utility Contractors Utility Infrastructure Freedom Tech Park $244,144.43 401-5058-533-6300 09/30/2024 108259 06/09/23 Superior Construction Co. Utility Work Brooks Bridge - line 8-42; 67-69 $1,035,368.91 401-5062-536-6360 09/30/2024 108259 06/09/23 Superior Construction Co. Utility Work Brooks Bridge - line 43 - 66 $1,471,214.94 401-5062-536-6361 09/30/2024 108990 09/19/23 Jim House & Associates Lift Stations 48 & 49; Brooks Bridge Project ODPs $170,025.00 401-5062-536-6361 09/30/2024 107257 01/11/23 Core & Main LP Water meter project; materials & install $96,093.45 401-5367-533-6368 09/30/2024 225 107668 03/08/23 Core & Main LP Water meter project; materials & install $4,631,432.59 401-5367-533-6368 09/30/2024 108096 05/17/23 Superion Water meters software collaboration $1,657.50 401-5367-533-6368 09/30/2024 108097 05/17/23 Superion Water meters software collaboration $5,850.00 401-5367-533-6368 09/30/2024 105367 05/12/22 Action Truck Center, Inc. Sideloader - RP#2584 $340,721.00 403-1500-534-6404 09/30/2024 106456 10/05/22 Duval Ford Vehicle F150 - RP#2509; was PO 106212 $33,978.00 403-1500-534-6404 09/30/2024 108610 07/28/23 Action Truck Center Vehicle - Frontloader $392,384.00 403-1500-534-6404 09/30/2024 Utilities Fund Total $9,318,494.34 108925 09/07/23 Jenkins Engineering Bay Drive Outfall Improvements $19,350.00 405-1380-538-3100 09/30/2024 105107 04/12/22 CPH, Inc. Evaluation Stormwater Mgmt Facility Commerce/Tech Park $1,955.00 405-5019-538-6358 09/30/2024 107624 03/02/23 Mott MacDonald Design Stormwater Improvements on Martisa Road $15,558.72 405-5019-538-6358 09/30/2024 Stormwater Fund Total $36,863.72 TOTAL ENCUMBRANCES $17,192,202.42 226