Fort Walton Beach — Fiscal Year 2023-24 Adopted Budget — reading text

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 &