Fiscal Year 2024-25 Adopted Budget — source PDF from the FWB Archive Center
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Fort Walton Beach — Fiscal Year 2024-25 Adopted Budget
City of Fort Walton Beach adopted annual city budget: Fiscal Year 2024-25 Adopted Budget. Official document published by the city in its online Archive Center. Preserved PDF with a searchable text layer.
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Part of the Fort Walton Beach municipal records collection. From the City of Fort Walton Beach Archive Center (category: Current and Past Budgets). Original catalog title: Fiscal Year 2024-25 Adopted Budget. Retained as a historical municipal record, not a statement of current city finances or law.
- Original publication
- Fiscal Year 2024-25 Adopted Budget (PDF)
- Date
- FY 2024-25
- Reference collection
- City of Fort Walton Beach — Archive Center
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City of Fort Walton Beach
Digital Budget Book
Last updated 10/01/24
City of Fort Walton Beach | Budget Book 2025 Page 1
TABLE OF CONTENTS
Introduction 3
Cover Page 4
Transmittal Letter 9
Demographics 15
Budget Overview 19
Budget Overview 20
Executive Budget Summary 37
Revenue Trends - All Funds 42
Revenues 43
Expenditure Trends - All Funds 47
Expenditures 48
Performance Measures & Metrics 51
IT Computer 5 Year Replacement Plan 88
Fleet Replacement Schedule 125
Proforma 401 136
Proforma 403 137
Proforma 405 138
Resolution 2024-14 Budget 139
Resolution 2024-15 Carryovers 140
FY 2024-25 Special Project Carryovers 142
FY 2024-25 Encumbrance Carryovers 143
Fund Summaries 145
All Funds Summary 146
General Fund (Major Fund) 159
Law Enforcement Trust Fund 194
Law Enforcement Training Fund 204
Community Development Block Fund 214
Community Redevelopment Fund 224
Florida Bldg Code Fund 234
TDC Fund 244
1/2 Cent Sales Tax Fund 254
Cemeteries Perp Care Fund 264
Utility Enterprise (Water & Sewer) Fund (Major Fund) 274
Sanitation Enterprise Fund (Major Fund) 284
Stormwater Enterprise Fund 294
Capital Improvements 304
One year plan 305
Multi-year plan 309
Appendix 313
1/2 Cent Sales Tax Requests 314
Community Redevelopment Agency Requests 333
Culture & Recreation Requests 340
Police Requests 344
Public Works & Utility Services Requests 347
Sewer Collection System Requests 354
Glossary 358
City of Fort Walton Beach | Budget Book 2025 Page 2
INTRODUCTION
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Population Overview
TOTAL POPULATION GROWTH RANK
21,120 1%
vs. 2022
3 out of 414
Municipalities in Florida
23k
22k
21k
20k
19k
1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 2024
* Data Source: Client entered data for year 2023
DAYTIME POPULATION Daytime population represents the effect of persons coming into or
25,999
leaving a community for work, entertainment, shopping, etc. during the
typical workday. An increased daytime population puts greater demand
on host community services which directly impacts operational costs.
* Data Source: American Community Survey 5-year estimates
POPULATION BY AGE GROUP
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly.
* Data Source: American Community Survey 5-year estimates
City of Fort Walton Beach | Budget Book 2025 Page 15
Household Analysis
TOTAL HOUSEHOLDS
Municipalities must consider the dynamics of household types to plan for and provide
8,840 services effectively. Household type also has a general correlation to income levels
which affect the municipal tax base.
Family Households Married Couples
42% 39%
11% 16%
lower than state average lower than state average
Singles Senior Living Alone
36% 20%
27% 26%
higher than state average higher than state average
* Data Source: American Community Survey 5-year estimates
City of Fort Walton Beach | Budget Book 2025 Page 16
Economic Analysis
Household income is a key data point in evaluating a community’s wealth and
spending power. Pay levels and earnings typically vary by geographic regions and
should be looked at in context of the overall cost of living.
HOUSEHOLD INCOME
Over $200,000
$150,000 to $200,000 Above $200,000
$125,000 to $150,000
$100,000 to $125,000
6%
31%
$75,000 to $100,000 lower than state average
Median Income
$61,820
$50,000 to $75,000
9%
lower than state average
$25,000 to $50,000
Below $25,000
Below $25,000
15%
12%
lower than state average
* Data Source: American Community Survey 5-year estimates
City of Fort Walton Beach | Budget Book 2025 Page 17
Housing Overview
2022 MEDIAN HOME VALUE HOME OWNERS VS RENTERS
$272,400 Fort Walton Beach State Avg.
300k
250k
200k
150k
33%
Rent
39%
90
01
11
21
31
41
51
61
71
81
91
02
12
22
02
02
02
02
02
02
02
02
02
02
02
02
02
02
Rent
* Data Source: 2022 US Census Bureau (http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value data includes all types of
owner-occupied housing.
HOME VALUE DISTRIBUTION
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
61% 67%
< $49,999
Own Own
* Data Source: 2022 US Census Bureau
* Data Source: 2022 US Census Bureau (http://www.census.gov/data/developers/data- (http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value data includes all types of sets.html), American Community Survey. Home value
owner-occupied housing. data includes all types of owner-occupied housing.
City of Fort Walton Beach | Budget Book 2025 Page 18
BUDGET OVERVIEW
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IT Computer 5 Year Replacement Plan
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Fleet Replacement Schedule
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Proforma 401
City of Fort Walton Beach | Budget Book 2025 Page 136
Proforma 403
City of Fort Walton Beach | Budget Book 2025 Page 137
Proforma 405
City of Fort Walton Beach | Budget Book 2025 Page 138
Resolution 2024-14 Budget
City of Fort Walton Beach | Budget Book 2025 Page 139
Resolution 2024-15 Carryovers
City of Fort Walton Beach | Budget Book 2025 Page 140
City of Fort Walton Beach | Budget Book 2025 Page 141
FY 2024-25 Special Project Carryovers
City of Fort Walton Beach | Budget Book 2025 Page 142
FY 2024-25 Encumbrance Carryovers
City of Fort Walton Beach | Budget Book 2025 Page 143
City of Fort Walton Beach | Budget Book 2025 Page 144
FUND SUMMARIES
City of Fort Walton Beach | Budget Book 2025 Page 145
All Funds Summary
Summary
$100M
$75M
$50M
Actual Revenue Source
Budgeted Revenue Source
$25M Actual Expenditures
Budgeted Expenditures
$0
FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
All Funds Summary Comprehensive Summary
Name Account ID FY2025 Budgeted
Beginning Fund Balance: N/A
Revenues
Ad Valorem Taxes
Finance $7,505,843.00
Community Redevelopment Agency $1,530,199.00
Total Ad Valorem Taxes: $9,036,042.00
Other Taxes
Finance $5,789,433.00
Police $267,370.00
Fire $275,000.00
Total Other Taxes: $6,331,803.00
Licenses and Permits
Finance $2,307,720.00
Police $50.00
Fire $4,232.00
Planning & Zoning $54,228.00
Sanitation/Solid Waste $37,000.00
City of Fort Walton Beach | Budget Book 2025 Page 146
Name Account ID FY2025 Budgeted
FL Bldg Code $711,000.00
Total Licenses and Permits: $3,114,230.00
Intergovernmental Revenue
Finance $3,605,011.00
Fire $6,720.00
Local Discretionary Half Cent Sales Tax Fund $2,706,008.00
Non-Departmental $100,636.00
CDBG $134,174.00
Community Redevelopment Agency $1,354,347.00
Total Intergovernmental Revenue: $7,906,896.00
Charges for Services
Finance $50.00
Police $11,297.00
Fire $27,000.00
Parks & Recreation $370,570.00
Parks & ROW $165,496.00
Golf Club $2,671,641.00
Library $15,700.00
Museum $81,100.00
Cemetery $391,700.00
Facilties $150.00
Streets $160,952.00
Sanitation/Solid Waste $5,381,451.00
Non-Departmental $102,071.00
Finance - Customer Service $3,500.00
Water Plant Operations $4,430,066.00
Sewer Collection System $7,774,365.00
Recycling $130,000.00
Stormwater $1,123,444.00
Total Charges for Services: $22,840,553.00
Fines and Forfeitures
Police $64,500.00
Library $1,500.00
Code Enforcement $37,000.00
Law Enforcement Training $4,000.00
Total Fines and Forfeitures: $107,000.00
Interest & Other Revenues
N\A $300.00
Inactive $300.00
Parks & ROW $5,668.00
Golf Club $31,076.00
City of Fort Walton Beach | Budget Book 2025 Page 147
Name Account ID FY2025 Budgeted
TDC $1,344,000.00
Non-Departmental $1,036,406.00
FL Bldg Code $500.00
Total Interest & Other Revenues: $2,418,250.00
Interfund Transfers In
Inactive $32,200.00
Transfers Out $1,140,074.00
Total Interfund Transfers In: $1,172,274.00
Appropriation from Reserves
Transfers Out $7,631,278.00
Total Appropriation from Reserves: $7,631,278.00
Total Revenues: $60,558,326.00
Expenditures
Personnel Services
General Government $3,865,834.87
Public Safety $14,428,791.91
Culture & Recreation $3,978,755.86
Transportation $519,238.84
Physical Environment $5,195,743.52
Economic Environment $552,445.00
Total Personnel Services: $28,540,810.00
Operating Expenditures
General Government $6,560,593.00
Public Safety $1,818,097.00
Culture & Recreation $1,490,643.00
Transportation $107,429.00
Physical Environment $9,120,053.00
Economic Environment $796,072.00
Total Operating Expenditures: $19,892,887.00
Capital Outlay
General Government $527,202.00
Public Safety $105,927.00
Culture & Recreation $5,010,436.00
Physical Environment $939,960.00
Economic Environment $250,000.00
Total Capital Outlay: $6,833,525.00
Grants & Aids
General Government $68,209.00
Physical Environment $500.00
City of Fort Walton Beach | Budget Book 2025 Page 148
Name Account ID FY2025 Budgeted
Economic Environment $120,000.00
Total Grants & Aids: $188,709.00
Other Financing Activity
General Government -$2,361,312.00
Public Safety $355,172.00
Culture & Recreation $37,000.00
Physical Environment $5,751,332.00
Economic Environment $1,320,203.00
Total Other Financing Activity: $5,102,395.00
Total Expenditures: $60,558,326.00
Ending Fund Balance: N/A
Revenue by Fund
2025 Revenue by Fund
All
All Funds (100%)
City of Fort Walton Beach | Budget Book 2025 Page 149
Budgeted and Historical 2025 Revenue by Fund
100
80
60
Millions
40
20
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
All Funds
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted
(% Change)
All Funds
Governmental Funds $39,880,536.00 -25.5%
Enterprise Funds $20,677,790.00 -36.2%
Total All Funds: $60,558,326.00 -29.6%
City of Fort Walton Beach | Budget Book 2025 Page 150
Revenues by Source
Projected 2025 Revenues by Source
Fines
F ines and Forfeitures (0.2%)
Interfund Transfers In (1.9%)
Interfund
IInterest
nterest & Other Revenues (4%)
Licenses
Licenses and Permits (5.1%)
Other
Other Taxes (10.5%)
Charges
C harges for Services (37.7%)
Appropriation
A ppropriation from Reserves (12.6%)
Intergovernmental
Intergovernmental Revenue (13.1%)
Ad
Ad Valorem Taxes (14.9%)
Budgeted and Historical 2025 Revenues by Source
100
80
60
Millions
40
20
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Other Financing Sources Fines and Forfeitures Interfund Transfers In
Interest & Other Revenues Licenses and Permits Other Taxes
Appropriation from Reserves Intergovernmental Revenue Ad Valorem Taxes
Charges for Services
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue Source
City of Fort Walton Beach | Budget Book 2025 Page 151
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Ad Valorem Taxes $9,036,042.00 -0.8%
Other Taxes $6,331,803.00 1.2%
Licenses and Permits $3,114,230.00 -29.5%
Intergovernmental Revenue $7,906,896.00 -25.3%
Charges for Services $22,840,553.00 4.3%
Fines and Forfeitures $107,000.00 8.1%
Interest & Other Revenues $2,418,250.00 55.1%
Interfund Transfers In $1,172,274.00 -0.4%
Appropriation from Reserves $7,631,278.00 -75.3%
Total Revenue Source: $60,558,326.00 -29.6%
Revenue by Department
Projected 2025 Revenue by Department
Parks
P arks & Recreation (0.6%)
Cemetery
Cemetery (0.6%)
FL
FL Bldg Code (1.2%)
Stormwater
S tormwater (1.9%)
Finance
F inance (31.7%)
Non-Departmental
N on-Departmental (2%)
TDC
TDC (2.2%)
Golf
G olf Club (4.5%)
L
Local
ocal Discretionary Half Cent
Sales
S ales Tax Fund (4.5%)
Community
Community Redevelopment Agency (4.8%)
Water
Water Plant Operations (7.3%)
Sanitation/Solid Waste (8.9%)
Sanitation/Solid
Transfers Out (14.5%)
Transfers
Sewer
Sewer Collection System (12.8%)
City of Fort Walton Beach | Budget Book 2025 Page 152
Budgeted and Historical 2025 Revenue by Department
100
80
60
Millions
40
20
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
City Council Risk Management
Growth Management 1/2 Cent Sales Tax
Pension Law Enforcement Trust Fund
Facilties N\A
Finance - Customer Service Law Enforcement Training
Library Inactive
1/4
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue
N\A $300.00 100%
Finance $19,208,057.00 -2.6%
Police $343,217.00 9.5%
Fire $312,952.00 -77.9%
Inactive $32,500.00 -99.2%
Parks & Recreation $370,570.00 -7.3%
Parks & ROW $171,164.00 27.7%
Golf Club $2,702,717.00 3.2%
Library $17,200.00 16.3%
Museum $81,100.00 5.6%
Cemetery $391,700.00 -1.2%
Planning & Zoning $54,228.00 -11.7%
Code Enforcement $37,000.00 15.6%
Facilties $150.00 0%
Streets $160,952.00 -12.5%
Sanitation/Solid Waste $5,418,451.00 8.7%
TDC $1,344,000.00 59.1%
Local Discretionary Half Cent Sales Tax Fund $2,706,008.00 N/A
Non-Departmental $1,239,113.00 -49%
Transfers Out $8,771,352.00 -66.1%
City of Fort Walton Beach | Budget Book 2025 Page 153
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Law Enforcement Training $4,000.00 -2.4%
FL Bldg Code $711,500.00 -6%
CDBG $134,174.00 -2.5%
Community Redevelopment Agency $2,884,546.00 1.3%
Finance - Customer Service $3,500.00 0%
Water Plant Operations $4,430,066.00 0.8%
Sewer Collection System $7,774,365.00 3.5%
Recycling $130,000.00 10.5%
Stormwater $1,123,444.00 8.6%
Total Revenue: $60,558,326.00 -29.6%
Expenditures by Fund
2025 Expenditures by Fund
All
All Funds (100%)
City of Fort Walton Beach | Budget Book 2025 Page 154
Budgeted and Historical 2025 Expenditures by Fund
80
70
60
50
Millions
40
30
20
10
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
All Funds
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted
(% Change)
All Funds
Governmental Funds $39,880,536.00 -15.4%
Enterprise Funds $20,677,790.00 -29.5%
Total All Funds: $60,558,326.00 -20.8%
City of Fort Walton Beach | Budget Book 2025 Page 155
Expenditures by Function
Budgeted Expenditures by Function
Transportation
Transportation (1%)
Economic
E conomic Environment (5%)
General
General Government (14.3%)
Physical
P hysical Environment (34.7%)
Culture
Culture & Recreation (17.4%)
Public Safety (27.6%)
Public
Budgeted and Historical Expenditures by Function
80
60
Millions
40
20
0
9
0
1
2
3
4
5
01
02
02
02
02
02
02
2
2
2
2
2
2
2
FY
FY
FY
FY
FY
FY
FY
N\A Transportation Economic Environment General Government
Culture & Recreation Public Safety Physical Environment
City of Fort Walton Beach | Budget Book 2025 Page 156
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Expenditures
General Government $8,660,526.87 -14%
Public Safety $16,707,987.91 -8.3%
Culture & Recreation $10,516,834.86 8.1%
Transportation $626,667.84 -66.1%
Physical Environment $21,007,588.52 -30.7%
Economic Environment $3,038,720.00 -45.1%
Total Expenditures: $60,558,326.00 -20.8%
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Grants
G rants & Aids (0.3%)
Other
Other Financing Activity (8.4%)
Capital
Capital Outlay (11.3%)
Personnel
P ersonnel Services (47.1%)
Operating Expenditures (32.8%)
Operating
City of Fort Walton Beach | Budget Book 2025 Page 157
Budgeted and Historical Expenditures by Expense Type
100
80
60
Millions
40
20
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Grants & Aids Other Financing Activity Capital Outlay Operating Expenditures
Personnel Services
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Expense Objects
Personnel Services $28,540,810.00 2.7%
Operating Expenditures $19,892,887.00 -8.8%
Capital Outlay $6,833,525.00 -68.5%
Grants & Aids $188,709.00 0%
Other Financing Activity $5,102,395.00 2.4%
Total Expense Objects: $60,558,326.00 -20.8%
City of Fort Walton Beach | Budget Book 2025 Page 158
General Fund (Major Fund)
Summary
$50M
$40M
$30M
$20M Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
$10M Budgeted Expenditures
$0
FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
General Fund (Major Fund) Comprehensive Summary
Name Account ID FY2025 Budgeted
Beginning Fund Balance: N/A
Revenues
Ad Valorem Taxes
Finance
TXS-GF/TXS-ORIG TIF 001-0500-311.10-00 $7,505,843.00
Total Finance: $7,505,843.00
Total Ad Valorem Taxes: $7,505,843.00
Other Taxes
Finance
FIRST LOCAL OPTION FUEL 001-0500-312.41-00 $631,498.00
SECOND LOCAL OPTION FUEL 001-0500-312.42-00 $279,708.00
ELECTRIC UTILITY TAX-GULF 001-0500-314.10-00 $2,663,438.00
WATER UTILITY TAX 001-0500-314.30-00 $356,598.00
GAS 001-0500-314.40-00 $343,409.00
PROPANE 001-0500-314.80-00 $10,242.00
COMMUNICATIONS SERVS TAX 001-0500-315.10-00 $1,246,378.00
BUSINESS TAX RECEIPTS 001-0500-316.10-00 $258,162.00
Total Finance: $5,789,433.00
City of Fort Walton Beach | Budget Book 2025 Page 159
Name Account ID FY2025 Budgeted
Police
INS PREM TAX/POL PENSION 001-0800-312.52-00 $267,370.00
Total Police: $267,370.00
Fire
INS PREM TAX/FIRE PENSION 001-0900-312.51-00 $275,000.00
Total Fire: $275,000.00
Total Other Taxes: $6,331,803.00
Licenses and Permits
Finance
ELECTRIC - GULF POWER 001-0500-323.10-00 $1,984,237.00
GAS - OKALOOSA GAS 001-0500-323.40-00 $285,444.00
SOLID WASTE 001-0500-323.70-00 $38,039.00
Total Finance: $2,307,720.00
Police
TAXI PERMIT/BICYCLE REGIS 001-0800-329.40-00 $50.00
Total Police: $50.00
Fire
ZONING SITE PLAN REVIEW 001-0900-329.20-10 $4,232.00
Total Fire: $4,232.00
Planning & Zoning
PLAN REVIEW 001-1205-329.10-01 $39,755.00
ZONING SITE PLAN REVIEW 001-1205-329.20-00 $14,273.00
STATUTORY SURCHARGE 001-1205-329.90-10 $200.00
Total Planning & Zoning: $54,228.00
Total Licenses and Permits: $2,366,230.00
Intergovernmental Revenue
Finance
MUNICIPAL REVENUE SHARING 001-0500-335.12-21 $1,157,723.00
MOBILE HOME LICENSES 001-0500-335.14-00 $12,008.00
ALCOHOLIC BEVERAGE LIC 001-0500-335.15-00 $51,857.00
SALES TAX 1/2 - 5TH CENT SURTAX 001-0500-335.18-00 $2,370,038.00
BUSINESS LICENSE-MUNI SHR 001-0500-338.10-00 $13,385.00
Total Finance: $3,605,011.00
Fire
FIRE SUPPLEMENTAL COMP 001-0900-335.21-00 $6,720.00
Total Fire: $6,720.00
City of Fort Walton Beach | Budget Book 2025 Page 160
Name Account ID FY2025 Budgeted
Non-Departmental
CULTURE/RECREATION 001-1500-337.70-00 $100,636.00
Total Non-Departmental: $100,636.00
Total Intergovernmental Revenue: $3,712,367.00
Charges for Services
Finance
ADMIN SERVICE FEES 001-0500-341.30-00 $50.00
Total Finance: $50.00
Police
LAW ENFORCEMENT SERVICES 001-0800-342.10-00 $1,057.00
ADMINISTRATIVE FEES 001-0800-342.16-00 $4,240.00
PHOTO COPIES 001-0800-342.18-00 $6,000.00
Total Police: $11,297.00
Fire
SAFETY PERMITS & LICENSES 001-0900-342.22-00 $2,000.00
SAFETY INSPECTION FEES 001-0900-342.27-00 $25,000.00
Total Fire: $27,000.00
Parks & Recreation
PROGRAM REVENUE 001-1000-347.20-00 $192,809.00
NOT CITY STAFF PROVIDED 001-1000-347.20-11 $40,000.00
SOFTBALL INSTRUCTION PROGRAM 001-1000-347.20-12 $26,812.00
SPONSORSHIP REVENUE 001-1000-347.21-00 $53,580.00
RENTALS 001-1000-347.22-00 $13,298.00
RENTALS 001-1000-347.22-10 $16,000.00
MEMBERSHIPS 001-1000-347.56-10 $28,071.00
Total Parks & Recreation: $370,570.00
Parks & ROW
OTHER TRANSPRTN REVENUE 001-1010-344.90-07 $43,496.00
RENTALS TAXABLE 001-1010-347.22-00 $90,000.00
RENTALS TAX EXEMPT 001-1010-347.22-10 $32,000.00
Total Parks & ROW: $165,496.00
Golf Club
GREENS FEES 001-1040-347.50-00 $1,236,711.00
TOURNAMENT FEES - TAXABLE 001-1040-347.50-20 $7,000.00
TOURNAMENT FEES - TAX EXEMPT 001-1040-347.50-25 $96,000.00
COMPLIMENTARY GREEN FEES 001-1040-347.50-99 $52,361.00
ANNUAL MEMBERSHIP 001-1040-347.51-00 $200,000.00
GOLF CART RENTAL 001-1040-347.52-00 $690,193.00
City of Fort Walton Beach | Budget Book 2025 Page 161
Name Account ID FY2025 Budgeted
PULL CART RENTALS 001-1040-347.52-10 $200.00
COMPLIMENTARY CART FEES 001-1040-347.52-99 $37,361.00
DRIVING RANGE 001-1040-347.53-00 $160,000.00
LEASE OPERATIONS 001-1040-347.54-00 $40,815.00
GHIN HANDICAP SERVICE 001-1040-347.55-10 $4,000.00
MERCHANDISE SALES TAXABLE 001-1040-347.59-15 $147,000.00
Total Golf Club: $2,671,641.00
Library
OTHER GOVT CHARGES/FEES 001-1060-341.91-10 $8,900.00
LIBRARIES 001-1060-347.10-00 $1,800.00
PHOTO COPY REVENUE 001-1060-347.10-10 $4,800.00
LIBRARY ROOM-RENTAL TAXABLE 001-1060-347.12-10 $100.00
LIBRARY ROOM-RENTAL TAX EXEMPT 001-1060-347.12-20 $100.00
Total Library: $15,700.00
Museum
OTHER GOVT CHARGES/FEES 001-1070-341.91-10 $100.00
ADMISSION FEES 001-1070-347.35-00 $30,000.00
MERCHANDISE SALES TAXABLE 001-1070-347.35-10 $40,000.00
ADMISSION FEES TAX EXEMPT 001-1070-347.35-20 $10,000.00
PROGRAM REVENUE 001-1070-347.36-10 $1,000.00
Total Museum: $81,100.00
Cemetery
SALE OF LOTS 001-1080-343.80-00 $161,000.00
CRYPTS 001-1080-343.81-00 $13,000.00
NICHES 001-1080-343.82-00 $20,000.00
WEEKEND/HOLID INTERMENTS 001-1080-343.83-00 $24,700.00
OTHER-OPENINGS/CLOSINGS 001-1080-343.84-00 $170,000.00
TRANSFER FEES 001-1080-343.85-00 $3,000.00
Total Cemetery: $391,700.00
Facilties
PHOTO COPIES/CERTIFY 001-1230-341.93-30 $50.00
SIGN SHOP SALES 001-1230-341.96-00 $100.00
Total Facilties: $150.00
Streets
CUT PAVED SURFACE/CURB 001-1240-343.91-00 $12,000.00
DOT LIGHTING / MAINT 001-1240-344.90-08 $148,952.00
Total Streets: $160,952.00
Non-Departmental
ADMIN SERVICE FEES 001-1500-341.30-10 $16,771.00
City of Fort Walton Beach | Budget Book 2025 Page 162
Name Account ID FY2025 Budgeted
PHOTO COPIES/CERTIFY 001-1500-341.93-00 $300.00
Total Non-Departmental: $17,071.00
Total Charges for Services: $3,912,727.00
Fines and Forfeitures
Police
TRAFFIC FINES 001-0800-351.50-00 $44,000.00
TRAFFIC FINES 001-0800-351.50-30 $20,000.00
PARKING CITATIONS 001-0800-354.11-00 $500.00
Total Police: $64,500.00
Library
LIBRARY FINES 001-1060-352.10-00 $500.00
LIBRARY LOST PUBLICATION 001-1060-352.10-10 $1,000.00
Total Library: $1,500.00
Code Enforcement
CODE ENFORCEMENT/FINES 001-1217-354.10-00 $27,000.00
CODE ENFORCEMENT/FINES 001-1217-354.10-10 $10,000.00
Total Code Enforcement: $37,000.00
Total Fines and Forfeitures: $103,000.00
Interest & Other Revenues
N\A
DISCOUNTS 001-0000-369.90-91 $300.00
Total N\A: $300.00
Parks & ROW
RENTS & LEASE INCOME 001-1010-362.10-00 $5,668.00
Total Parks & ROW: $5,668.00
Golf Club
LEASES 001-1040-362.20-10 $31,076.00
Total Golf Club: $31,076.00
Non-Departmental
INTEREST INCOME 001-1500-361.10-00 $675,000.00
DIVIDEND INCOME 001-1500-361.20-00 $100,000.00
RENTS & LEASE INCOME 001-1500-362.10-00 $194,323.00
PROCEEDS-SALES TAX CREDIT 001-1500-369.50-00 $360.00
MISCELLANEOUS REV 001-1500-369.90-00 $30,000.00
Total Non-Departmental: $999,683.00
Total Interest & Other Revenues: $1,036,727.00
City of Fort Walton Beach | Budget Book 2025 Page 163
Name Account ID FY2025 Budgeted
Interfund Transfers In
Transfers Out
FROM UTILITIES FUND 001-1600-382.41-00 $739,701.00
FROM SANITATION FUND 001-1600-382.43-00 $332,937.00
FROM STORMWATER FUND 001-1600-382.45-00 $67,436.00
Total Transfers Out: $1,140,074.00
Total Interfund Transfers In: $1,140,074.00
Appropriation from Reserves
Transfers Out
APPROPRIATION FRM FND BAL 001-1600-389.91-00 $5,954,737.00
Total Transfers Out: $5,954,737.00
Total Appropriation from Reserves: $5,954,737.00
Total Revenues: $32,063,508.00
Expenditures
Personnel Services
General Government
EXECUTIVE SALARIES 001-0100-511.11-00 $45,615.00
FICA TAXES 001-0100-511.21-00 $2,828.00
FICA TAXES 001-0100-511.21-01 $661.00
LIFE & HEALTH INSURANCE 001-0100-511.23-00 $158,039.75
WORKER'S COMPENSATION 001-0100-511.24-00 $75.16
EXECUTIVE SALARIES 001-0200-512.11-00 $160,675.00
GENERAL WAGES 001-0200-512.12-00 $58,593.00
GENERAL WAGES 001-0200-512.12-01 $2,037.00
FICA TAXES 001-0200-512.21-00 $13,604.00
FICA TAXES 001-0200-512.21-01 $3,182.00
RETIREMENT CONTRIBUTIONS 001-0200-512.22-00 $6,550.70
RETIREMENT CONTRIBUTIONS 001-0200-512.22-04 $4,530.25
RETIREMENT CONTRIBUTIONS 001-0200-512.22-10 $8,282.16
LIFE & HEALTH INSURANCE 001-0200-512.23-00 $18,787.05
WORKER'S COMPENSATION 001-0200-512.24-00 $6,844.73
GENERAL WAGES 001-0210-512.12-00 $50,638.00
GENERAL WAGES 001-0210-512.12-01 $194.00
FICA TAXES 001-0210-512.21-00 $2,278.00
FICA TAXES 001-0210-512.21-01 $533.00
RETIREMENT CONTRIBUTIONS 001-0210-512.22-04 $3,915.28
LIFE & HEALTH INSURANCE 001-0210-512.23-00 $21,042.94
WORKER'S COMPENSATION 001-0210-512.24-00 $83.57
EXECUTIVE SALARIES 001-0300-513.11-00 $105,885.00
GENERAL WAGES 001-0300-513.12-00 $164,651.00
GENERAL WAGES 001-0300-513.12-01 $1,940.00
City of Fort Walton Beach | Budget Book 2025 Page 164
Name Account ID FY2025 Budgeted
GENERAL WAGES 001-0300-513.12-02 $3,176.00
FICA TAXES 001-0300-513.21-00 $16,657.00
FICA TAXES 001-0300-513.21-01 $3,896.00
RETIREMENT CONTRIBUTIONS 001-0300-513.22-04 $19,942.09
RETIREMENT CONTRIBUTIONS 001-0300-513.22-10 $4,071.45
LIFE & HEALTH INSURANCE 001-0300-513.23-00 $36,397.29
WORKER'S COMPENSATION 001-0300-513.24-00 $451.43
GENERAL WAGES 001-0320-516.12-00 $253,210.00
GENERAL WAGES 001-0320-516.12-01 $1,649.00
GENERAL WAGES 001-0320-516.12-02 $20,818.00
FICA TAXES 001-0320-516.21-00 $16,488.00
FICA TAXES 001-0320-516.21-01 $3,856.00
RETIREMENT CONTRIBUTIONS 001-0320-516.22-04 $18,732.92
RETIREMENT CONTRIBUTIONS 001-0320-516.22-10 $2,892.51
LIFE & HEALTH INSURANCE 001-0320-516.23-00 $43,747.02
WORKER'S COMPENSATION 001-0320-516.24-00 $451.80
EXECUTIVE SALARIES 001-0400-512.11-00 $92,504.00
GENERAL WAGES 001-0400-512.12-00 $108,401.00
GENERAL WAGES 001-0400-512.12-01 $2,134.00
FICA TAXES 001-0400-512.21-00 $12,684.00
FICA TAXES 001-0400-512.21-01 $2,966.00
RETIREMENT CONTRIBUTIONS 001-0400-512.22-04 $12,506.15
RETIREMENT CONTRIBUTIONS 001-0400-512.22-10 $10,215.50
LIFE & HEALTH INSURANCE 001-0400-512.23-00 $18,827.20
WORKER'S COMPENSATION 001-0400-512.24-00 $343.33
GENERAL WAGES 001-0500-513.12-00 $417,848.00
GENERAL WAGES 001-0500-513.12-01 $5,917.00
OVERTIME 001-0500-513.14-00 $825.00
FICA TAXES 001-0500-513.21-00 $24,502.00
FICA TAXES 001-0500-513.21-01 $5,730.00
RETIREMENT CONTRIBUTIONS 001-0500-513.22-00 $13,101.40
RETIREMENT CONTRIBUTIONS 001-0500-513.22-04 $18,660.16
RETIREMENT CONTRIBUTIONS 001-0500-513.22-10 $3,220.85
LIFE & HEALTH INSURANCE 001-0500-513.23-00 $99,232.50
WORKER'S COMPENSATION 001-0500-513.24-00 $689.29
GENERAL WAGES 001-0530-513.12-00 $211,445.00
GENERAL WAGES 001-0530-513.12-01 $2,910.00
OVERTIME 001-0530-513.14-00 $97.00
FICA TAXES 001-0530-513.21-00 $13,047.00
FICA TAXES 001-0530-513.21-01 $3,051.00
RETIREMENT CONTRIBUTIONS 001-0530-513.22-04 $14,005.86
RETIREMENT CONTRIBUTIONS 001-0530-513.22-10 $2,202.40
LIFE & HEALTH INSURANCE 001-0530-513.23-00 $51,646.70
WORKER'S COMPENSATION 001-0530-513.24-00 $348.82
City of Fort Walton Beach | Budget Book 2025 Page 165
Name Account ID FY2025 Budgeted
GENERAL WAGES 001-1205-515.12-00 $183,154.00
GENERAL WAGES 001-1205-515.12-01 $1,164.00
GENERAL WAGES 001-1205-515.12-02 $4,748.00
OVERTIME 001-1205-515.14-00 $684.00
FICA TAXES 001-1205-515.21-00 $11,470.00
FICA TAXES 001-1205-515.21-01 $2,682.00
RETIREMENT CONTRIBUTIONS 001-1205-515.22-04 $10,417.56
LIFE & HEALTH INSURANCE 001-1205-515.23-00 $27,280.00
WORKERS COMPENSATION 001-1205-515.24-00 $310.00
GENERAL WAGES 001-1220-519.12-00 $411,972.00
GENERAL WAGES 001-1220-519.12-01 $6,790.00
OVERTIME 001-1220-519.14-00 $2,910.00
OVERTIME 001-1220-519.14-01 $437.00
FICA TAXES 001-1220-519.21-00 $24,155.00
FICA TAXES 001-1220-519.21-01 $5,649.00
RETIREMENT CONTRIBUTIONS 001-1220-519.22-00 $6,550.70
RETIREMENT CONTRIBUTIONS 001-1220-519.22-04 $18,344.93
LIFE & HEALTH INSURANCE 001-1220-519.23-00 $107,261.23
WORKER'S COMPENSATION 001-1220-519.24-00 $9,861.62
GENERAL WAGES 001-1230-519.12-00 $297,821.00
GENERAL WAGES 001-1230-519.12-01 $1,455.00
OVERTIME 001-1230-519.14-00 $2,231.00
FICA TAXES 001-1230-519.21-00 $18,210.00
FICA TAXES 001-1230-519.21-01 $4,259.00
RETIREMENT CONTRIBUTIONS 001-1230-519.22-04 $19,282.26
LIFE & HEALTH INSURANCE 001-1230-519.23-00 $64,904.28
WORKER'S COMPENSATION 001-1230-519.24-00 $20,720.00
GENERAL WAGES 001-1500-519.12-00 $35,570.00
GENERAL WAGES 001-1500-519.12-01 $300.00
GENERAL WAGES 001-1500-519.12-16 $100,000.00
FICA TAXES 001-1500-519.21-00 $2,205.03
FICA TAXES 001-1500-519.21-01 $515.00
WORKER'S COMPENSATION 001-1500-519.24-00 $558.00
UNEMPLOYMENT COMPENSATION 001-1500-519.25-00 $25,000.00
Total General Government: $3,865,834.87
Public Safety
EXECUTIVE SALARIES 001-0800-521.11-00 $125,934.00
GENERAL WAGES 001-0800-521.12-00 $3,704,331.00
GENERAL WAGES 001-0800-521.12-01 $54,320.00
OTHER SAL/WAGES-TEMP EMP 001-0800-521.13-00 $141,456.00
OVERTIME 001-0800-521.14-00 $307,505.00
OVERTIME 001-0800-521.14-01 $106,430.00
SPECIAL PAY 001-0800-521.15-01 $165,559.00
City of Fort Walton Beach | Budget Book 2025 Page 166
Name Account ID FY2025 Budgeted
SPECIAL PAY 001-0800-521.15-07 $7,275.00
FICA TAXES 001-0800-521.21-00 $243,893.00
FICA TAXES 001-0800-521.21-01 $57,039.00
RETIREMENT CONTRIBUTIONS 001-0800-521.22-00 $19,652.10
RETIREMENT CONTRIBUTIONS 001-0800-521.22-01 $1,397,811.84
RETIREMENT CONTRIBUTIONS 001-0800-521.22-03 $267,370.00
RETIREMENT CONTRIBUTIONS 001-0800-521.22-04 $31,990.02
LIFE & HEALTH INSURANCE 001-0800-521.23-00 $699,662.83
WORKER'S COMPENSATION 001-0800-521.24-00 $116,732.60
EXECUTIVE SALARIES 001-0900-522.11-00 $122,315.00
GENERAL WAGES 001-0900-522.12-00 $2,762,473.00
GENERAL WAGES 001-0900-522.12-01 $38,897.00
GENERAL WAGES 001-0900-522.12-02 $15,858.00
OVERTIME 001-0900-522.14-00 $382,411.00
OVERTIME 001-0900-522.14-01 $107,611.00
SPECIAL PAY 001-0900-522.15-01 $26,767.00
FICA TAXES 001-0900-522.21-00 $170,944.00
FICA TAXES 001-0900-522.21-01 $39,978.00
RETIREMENT CONTRIBUTIONS 001-0900-522.22-02 $1,634,002.23
RETIREMENT CONTRIBUTIONS 001-0900-522.22-03 $275,000.00
RETIREMENT CONTRIBUTIONS 001-0900-522.22-04 $2,849.67
LIFE & HEALTH INSURANCE 001-0900-522.23-00 $582,231.24
WORKER'S COMPENSATION 001-0900-522.24-00 $151,904.06
GENERAL WAGES 001-1217-529.12-00 $174,787.00
GENERAL WAGES 001-1217-529.12-01 $4,365.00
OVERTIME 001-1217-529.14-00 $1,321.00
FICA TAXES 001-1217-529.21-00 $10,498.00
FICA TAXES 001-1217-529.21-01 $2,455.00
RETIREMENT CONTRIBUTIONS 001-1217-529.22-00 $13,101.40
RETIREMENT CONTRIBUTIONS 001-1217-529.22-04 $3,920.31
RETIREMENT CONTRIBUTIONS 001-1217-529.22-10 $522.77
LIFE & HEALTH INSURANCE 001-1217-529.23-00 $41,741.66
WORKERS COMPENSATION 001-1217-529.24-00 $3,694.18
Total Public Safety: $14,016,608.91
Culture & Recreation
EXECUTIVE SALARIES 001-1000-572.11-00 $96,702.00
GENERAL WAGES 001-1000-572.12-00 $463,471.00
GENERAL WAGES 001-1000-572.12-01 $10,379.00
OTHER SAL/WAGES-TEMP EMP 001-1000-572.13-00 $87,702.00
FICA TAXES 001-1000-572.21-00 $38,024.00
FICA TAXES 001-1000-572.21-01 $8,893.00
RETIREMENT CONTRIBUTIONS 001-1000-572.22-00 $6,550.70
RETIREMENT CONTRIBUTIONS 001-1000-572.22-04 $37,084.23
City of Fort Walton Beach | Budget Book 2025 Page 167
Name Account ID FY2025 Budgeted
RETIREMENT CONTRIBUTIONS 001-1000-572.22-10 $2,926.16
LIFE & HEALTH INSURANCE 001-1000-572.23-00 $113,491.90
WORKER'S COMPENSATION 001-1000-572.24-00 $23,859.11
GENERAL WAGES 001-1010-572.12-00 $572,011.00
GENERAL WAGES 001-1010-572.12-01 $5,238.00
OVERTIME 001-1010-572.14-00 $29,147.00
FICA TAXES 001-1010-572.21-00 $34,147.00
FICA TAXES 001-1010-572.21-01 $7,986.00
RETIREMENT CONTRIBUTIONS 001-1010-572.22-00 $6,550.70
RETIREMENT CONTRIBUTIONS 001-1010-572.22-04 $32,719.08
RETIREMENT CONTRIBUTIONS 001-1010-572.22-10 $2,265.18
LIFE & HEALTH INSURANCE 001-1010-572.23-00 $152,025.08
WORKER'S COMPENSATION 001-1010-572.24-00 $21,033.93
GENERAL WAGES 001-1040-572.12-00 $632,791.00
GENERAL WAGES 001-1040-572.12-01 $22,892.00
OTHER SAL/WAGES-TEMP EMP 001-1040-572.13-00 $453,537.00
OVERTIME 001-1040-572.14-00 $14,534.00
OVERTIME 001-1040-572.14-01 $23,684.00
FICA TAXES 001-1040-572.21-00 $65,822.00
FICA TAXES 001-1040-572.21-01 $15,394.00
RETIREMENT CONTRIBUTIONS 001-1040-572.22-00 $6,550.70
RETIREMENT CONTRIBUTIONS 001-1040-572.22-04 $27,703.07
LIFE & HEALTH INSURANCE 001-1040-572.23-00 $153,679.92
WORKER'S COMPENSATION 001-1040-572.24-00 $22,987.19
GENERAL WAGES 001-1060-571.12-00 $191,883.00
GENERAL WAGES 001-1060-571.12-01 $8,245.00
OTHER SAL/WAGES-TEMP EMP 001-1060-571.13-00 $198,756.00
OVERTIME 001-1060-571.14-01 $506.00
FICA TAXES 001-1060-571.21-00 $23,927.00
FICA TAXES 001-1060-571.21-01 $5,596.00
RETIREMENT CONTRIBUTIONS 001-1060-571.22-00 $6,550.70
RETIREMENT CONTRIBUTIONS 001-1060-571.22-04 $10,370.98
RETIREMENT CONTRIBUTIONS 001-1060-571.22-10 $544.55
LIFE & HEALTH INSURANCE 001-1060-571.23-00 $48,513.72
WORKER'S COMPENSATION 001-1060-571.24-00 $1,337.83
GENERAL WAGES 001-1070-573.12-00 $192,491.00
GENERAL WAGES 001-1070-573.12-01 $4,462.00
OTHER SAL/WAGES-TEMP EMP 001-1070-573.13-00 $37,772.00
OVERTIME 001-1070-573.14-01 $384.00
FICA TAXES 001-1070-573.21-00 $13,818.00
FICA TAXES 001-1070-573.21-01 $3,232.00
RETIREMENT CONTRIBUTIONS 001-1070-573.22-00 $6,550.70
RETIREMENT CONTRIBUTIONS 001-1070-573.22-04 $6,834.31
LIFE & HEALTH INSURANCE 001-1070-573.23-00 $24,820.26
City of Fort Walton Beach | Budget Book 2025 Page 168
Name Account ID FY2025 Budgeted
WORKER'S COMPENSATION 001-1070-573.24-00 $379.86
Total Culture & Recreation: $3,978,755.86
Transportation
EXECUTIVE SALARIES 001-1200-541.11-00 $102,482.00
GENERAL WAGES 001-1200-541.12-00 $39,763.00
GENERAL WAGES 001-1200-541.12-01 $1,649.00
GENERAL WAGES 001-1200-541.12-02 $4,863.00
OVERTIME 001-1200-541.14-00 $30.00
FICA TAXES 001-1200-541.21-00 $9,064.00
FICA TAXES 001-1200-541.21-01 $2,120.00
RETIREMENT CONTRIBUTIONS 001-1200-541.22-04 $8,607.76
RETIREMENT CONTRIBUTIONS 001-1200-541.22-10 $3,320.02
LIFE & HEALTH INSURANCE 001-1200-541.23-00 $24,678.67
WORKER'S COMPENSATION 001-1200-541.24-00 $242.66
GENERAL WAGES 001-1240-541.12-00 $205,355.00
GENERAL WAGES 001-1240-541.12-01 $2,328.00
OVERTIME 001-1240-541.14-00 $1,940.00
FICA TAXES 001-1240-541.21-00 $12,481.00
FICA TAXES 001-1240-541.21-01 $2,919.00
RETIREMENT CONTRIBUTIONS 001-1240-541.22-04 $9,663.44
LIFE & HEALTH INSURANCE 001-1240-541.23-00 $70,773.41
WORKER'S COMPENSATION 001-1240-541.24-00 $16,958.88
Total Transportation: $519,238.84
Physical Environment
GENERAL WAGES 001-1080-539.12-00 $127,040.00
GENERAL WAGES 001-1080-539.12-01 $1,940.00
OVERTIME 001-1080-539.14-01 $156.00
FICA TAXES 001-1080-539.21-00 $7,618.00
FICA TAXES 001-1080-539.21-01 $1,782.00
RETIREMENT CONTRIBUTIONS 001-1080-539.22-00 $6,550.70
RETIREMENT CONTRIBUTIONS 001-1080-539.22-04 $1,519.89
LIFE & HEALTH INSURANCE 001-1080-539.23-00 $20,252.47
WORKER'S COMPENSATION 001-1080-539.24-00 $10,060.46
Total Physical Environment: $176,919.52
Total Personnel Services: $22,557,358.00
Operating Expenditures
General Government
PROFESSIONAL SERVICES 001-0100-511.31-00 $8,000.00
LEGAL SERVICES 001-0100-511.31-01 $175,000.00
OTHER SERVICES 001-0100-511.34-00 $115,170.00
TRAVEL AND PER DIEM 001-0100-511.40-00 $10,000.00
City of Fort Walton Beach | Budget Book 2025 Page 169
Name Account ID FY2025 Budgeted
COMMUNICATION SERVICES 001-0100-511.41-00 $420.00
ELECTION EXPENSE 001-0100-511.49-10 $17,000.00
OPERATING SUPPLIES 001-0100-511.52-00 $12,500.00
UNIFORM EXPENSE 001-0100-511.52-10 $800.00
DUES & PUBLICATIONS 001-0100-511.54-00 $3,915.00
TRAINING 001-0100-511.55-00 $6,500.00
TRAVEL AND PER DIEM 001-0200-512.40-00 $3,150.00
COMMUNICATION SERVICES 001-0200-512.41-00 $2,439.00
FREIGHT & POSTAGE 001-0200-512.42-00 $50.00
VEHICLE REPAIR 001-0200-512.46-20 $75.00
PRINTING & BINDING 001-0200-512.47-00 $65.00
PROMOTIONAL ACTIVITIES 001-0200-512.48-00 $10,000.00
OFFICE SUPPLIES 001-0200-512.51-00 $200.00
OPERATING SUPPLIES 001-0200-512.52-00 $2,000.00
FUEL & OIL 001-0200-512.52-04 $1,313.00
UNIFORM EXPENSE 001-0200-512.52-10 $200.00
DUES & PUBLICATIONS 001-0200-512.54-00 $1,915.00
TRAINING 001-0200-512.55-00 $1,575.00
Office Supplies 001-0210-512-51-00 $500.00
FEMA PIO Training 001-0210-512-55-00 $1,000.00
PROFESSIONAL SERVICES 001-0210-512.31-00 $16,646.00
TRAVEL AND PER DIEM 001-0210-512.40-00 $2,000.00
COMMUNICATION SERVICES 001-0210-512.41-00 $831.00
OPERATING SUPPLIES 001-0210-512.52-00 $6,550.00
UNIFORM EXPENSE 001-0210-512.52-10 $100.00
DUES & PUBLICATIONS 001-0210-512.54-00 $3,100.00
PROFESSIONAL SERVICES 001-0300-513.31-00 $41,934.00
EMPLOYEE PHYSICALS & IMMUNIZATIONS 001-0300-513.31-02 $33,500.00
TRAVEL AND PER DIEM 001-0300-513.40-00 $2,750.00
COMMUNICATION SERVICES 001-0300-513.41-00 $764.00
FREIGHT & POSTAGE 001-0300-513.42-00 $212.00
RENTALS & LEASES 001-0300-513.44-00 $728.00
PRINTING & BINDING 001-0300-513.47-00 $500.00
PROMOTIONAL ACTIVITIES 001-0300-513.48-00 $1,000.00
ADVERTISING EXPENSE 001-0300-513.49-20 $1,000.00
OFFICE SUPPLIES 001-0300-513.51-00 $4,500.00
OPERATING SUPPLIES 001-0300-513.52-00 $13,100.00
UNIFORM EXPENSE 001-0300-513.52-10 $400.00
DUES & PUBLICATIONS 001-0300-513.54-00 $460.00
TRAINING 001-0300-513.55-00 $2,950.00
Professional Services 001-0310-519-31-00 $2,500.00
LEGAL SERVICES 001-0310-519.31-01 $36,000.00
TRAVEL AND PER DIEM 001-0310-519.40-00 $2,700.00
INSURANCE 001-0310-519.45-00 $1,178,077.00
City of Fort Walton Beach | Budget Book 2025 Page 170
Name Account ID FY2025 Budgeted
UNRECOVERED INSURANCE CLAIMS 001-0310-519.45-01 $100,000.00
CLAIM SETTLEMENTS 001-0310-519.45-03 $50,000.00
TRAINING 001-0310-519.55-00 $100.00
PROFESSIONAL SERVICES 001-0320-516.31-00 $661,710.00
TRAVEL AND PER DIEM 001-0320-516.40-00 $2,200.00
COMMUNICATION SERVICES 001-0320-516.41-00 $92,248.00
UTILITIES 001-0320-516.43-00 $2,243.00
VEHICLE REPAIR 001-0320-516.46-20 $700.00
EQUIPMENT REPAIR 001-0320-516.46-30 $11,000.00
OPERATING SUPPLIES 001-0320-516.52-00 $18,500.00
FUEL & OIL 001-0320-516.52-04 $1,000.00
UNIFORM EXPENSE 001-0320-516.52-10 $500.00
COMPUTER HARDWARE/SOFTWARE 001-0320-516.52-31 $25,700.00
DUES & PUBLICATIONS 001-0320-516.54-00 $2,629.00
TRAINING 001-0320-516.55-00 $2,000.00
PROFESSIONAL SERVICES 001-0400-512.31-00 $66,809.00
TRAVEL AND PER DIEM 001-0400-512.40-00 $4,500.00
COMMUNICATION SERVICES 001-0400-512.41-00 $388.00
FREIGHT & POSTAGE 001-0400-512.42-00 $60.00
RENTALS & LEASES 001-0400-512.44-00 $3,600.00
RECORDING FEES 001-0400-512.49-12 $4,000.00
LEGAL ADVERTISING 001-0400-512.49-15 $12,000.00
OFFICE SUPPLIES 001-0400-512.51-00 $3,000.00
OFFICE SUPPLIES 001-0400-512.51-01 $2,500.00
OPERATING SUPPLIES 001-0400-512.52-00 $5,500.00
UNIFORM EXPENSE 001-0400-512.52-10 $300.00
DUES & PUBLICATIONS 001-0400-512.54-00 $1,235.00
TRAINING 001-0400-512.55-00 $3,550.00
PROFESSIONAL SERVICES 001-0500-513.31-00 $249,478.00
ANNUAL AUDIT SERVICES 001-0500-513.32-00 $81,500.00
TRAVEL AND PER DIEM 001-0500-513.40-00 $6,500.00
FREIGHT & POSTAGE 001-0500-513.42-00 $5,000.00
RENTALS & LEASES 001-0500-513.44-00 $960.00
PRINTING & BINDING 001-0500-513.47-00 $1,100.00
SALES TAX EXPENSE / PENALTY 001-0500-513.49-03 $25.00
OFFICE SUPPLIES 001-0500-513.51-00 $7,500.00
OPERATING SUPPLIES 001-0500-513.52-00 $5,000.00
UNIFORM EXPENSE 001-0500-513.52-10 $800.00
DUES & PUBLICATIONS 001-0500-513.54-00 $2,465.00
TRAINING 001-0500-513.55-00 $1,899.00
TRAVEL AND PER DIEM 001-0530-513.40-00 $1,135.00
COMMUNICATION SERVICES 001-0530-513.41-00 $461.00
FREIGHT & POSTAGE 001-0530-513.42-00 $85.00
REPAIR/MAINT SERVICES 001-0530-513.46-30 $500.00
City of Fort Walton Beach | Budget Book 2025 Page 171
Name Account ID FY2025 Budgeted
PRINTING & BINDING 001-0530-513.47-00 $25.00
OFFICE SUPPLIES 001-0530-513.51-00 $375.00
OPERATING SUPPLIES 001-0530-513.52-00 $800.00
UNIFORM EXPENSE 001-0530-513.52-10 $400.00
DUES & PUBLICATIONS 001-0530-513.54-00 $944.00
TRAINING 001-0530-513.55-00 $500.00
PROFESSIONAL SERVICES 001-1205-515.31-00 $8,450.00
TRAVEL AND PER DIEM 001-1205-515.40-00 $6,600.00
COMMUNICATION SERVICES 001-1205-515.41-00 $494.00
FREIGHT & POSTAGE 001-1205-515.42-00 $3,210.00
RENTALS & LEASES 001-1205-515.44-00 $1,051.00
PRINTING & BINDING 001-1205-515.47-00 $6,619.00
OFFICE SUPPLIES 001-1205-515.51-00 $300.00
OPERATING SUPPLIES 001-1205-515.52-00 $1,092.00
FUEL & OIL 001-1205-515.52-04 $368.00
UNIFORM EXPENSE 001-1205-515.52-10 $400.00
BOOKS, DUE, & PUBS 001-1205-515.54-00 $1,522.00
TRAINING 001-1205-515.55-00 $5,450.00
PROFESSIONAL SERVICES 001-1220-519.31-00 $6,483.00
EMPLOYEE PHYSICALS & IMMUNIZATIONS 001-1220-519.31-02 $1,200.00
OTHER SERVICES 001-1220-519.34-00 $3,000.00
COMMUNICATION SERVICES 001-1220-519.41-00 $462.00
RENTALS & LEASES 001-1220-519.44-00 $160.00
REPAIR/MAINT SERVICES 001-1220-519.46-10 $3,379.00
VEHICLE REPAIR 001-1220-519.46-20 $1,035.00
EQUIPMENT REPAIR 001-1220-519.46-30 $180.00
OFFICE SUPPLIES 001-1220-519.51-00 $169.00
OPERATING SUPPLIES 001-1220-519.52-00 $13,000.00
FUEL & OIL 001-1220-519.52-04 $5,678.00
UNIFORM EXPENSE 001-1220-519.52-10 $2,026.00
TOOLS 001-1220-519.52-33 $1,000.00
SAFETY SUPPLIES / EQUIPMENT 001-1220-519.52-34 $1,840.00
TRAINING 001-1220-519.55-00 $1,000.00
PROFESSIONAL SERVICES 001-1230-519.31-00 $102,000.00
COMMUNICATION SERVICES 001-1230-519.41-00 $1,074.00
RENTALS & LEASES 001-1230-519.44-00 $240.00
MAINTENANCE CONTRACTS 001-1230-519.46-10 $44,255.00
VEHICLE REPAIR 001-1230-519.46-20 $3,750.00
EQUIPMENT REPAIR 001-1230-519.46-30 $300.00
BUILDING MAINTENANCE 001-1230-519.46-40 $225,500.00
HEATHING / COOLING REPAIRS 001-1230-519.46-45 $173,350.00
TRAFFIC SIGNALS 001-1230-519.46-70 $1,500.00
OFFICE SUPPLIES 001-1230-519.51-00 $400.00
OPERATING SUPPLIES 001-1230-519.52-00 $10,800.00
City of Fort Walton Beach | Budget Book 2025 Page 172
Name Account ID FY2025 Budgeted
FUEL & OIL 001-1230-519.52-04 $8,522.00
UNIFORM EXPENSE 001-1230-519.52-10 $525.00
TOOLS 001-1230-519.52-33 $3,000.00
SAFETY SUPPLIES / EQUIPMENT 001-1230-519.52-34 $1,530.00
STREET MARKINGS 001-1230-519.53-01 $16,750.00
TRAINING 001-1230-519.55-00 $2,000.00
Employee Morale 001-1500-519-49-14 $8,190.00
FWB365 001-1500-519-49-18 $8,190.00
PROFESSIONAL SERVICES 001-1500-519.31-00 $1,000.00
OTHER SERVICES 001-1500-519.34-00 $56,000.00
UTILITIES 001-1500-519.43-00 $1,193,004.00
RENTALS & LEASES 001-1500-519.44-00 $284,349.00
OTHER CHARGES & OBLIG 001-1500-519.49-08 $54,898.00
OTHER CHARGES & OBLIG 001-1500-519.49-11 $13,650.00
CONTINGENCIES 001-1500-519.49-95 $924,354.00
OPERATING SUPPLIES 001-1500-519.52-31 $143,781.00
TRAINING 001-1500-519.55-00 $30,000.00
Total General Government: $6,560,593.00
Public Safety
PROFESSIONAL SERVICES 001-0800-521.31-00 $464,809.00
LEGAL SERVICES 001-0800-521.31-01 $1,000.00
INVESTIGATIONS 001-0800-521.35-10 $1,472.00
TRAVEL AND PER DIEM 001-0800-521.40-00 $27,500.00
TRAVEL AND PER DIEM 001-0800-521.40-01 $12,500.00
COMMUNICATION SERVICES 001-0800-521.41-00 $75,060.00
FREIGHT & POSTAGE 001-0800-521.42-00 $200.00
RENTALS & LEASES 001-0800-521.44-00 $3,947.00
MAINTENANCE CONTRACTS 001-0800-521.46-10 $49,032.00
VEHICLE REPAIR 001-0800-521.46-20 $72,000.00
EQUIPMENT REPAIR 001-0800-521.46-30 $3,500.00
PRINTING & BINDING 001-0800-521.47-00 $2,800.00
PROMOTIAL ACTIVITIES 001-0800-521.48-00 $6,000.00
WRECKER SERVICE 001-0800-521.49-04 $1,300.00
OFFICE SUPPLIES 001-0800-521.51-00 $9,145.00
OPERATING SUPPLIES 001-0800-521.52-00 $73,700.00
FUEL & OIL 001-0800-521.52-04 $204,266.00
UNIFORM EXPENSE 001-0800-521.52-10 $62,722.00
AMMUNITION EXPENSE 001-0800-521.52-13 $43,761.00
OPERATING SUPPLIES 001-0800-521.52-26 $1,000.00
COMPUTER HARDWARE/SOFTWARE 001-0800-521.52-31 $10,300.00
TOOLS / GUNS 001-0800-521.52-33 $31,510.00
OPERATING SUPPLIES 001-0800-521.52-50 $450.00
DUES & PUBLICATIONS 001-0800-521.54-00 $7,714.00
City of Fort Walton Beach | Budget Book 2025 Page 173
Name Account ID FY2025 Budgeted
TRAINING 001-0800-521.55-00 $26,500.00
PROFESSIONAL SERVICES 001-0900-522.31-00 $27,600.00
EMPLOYEE PHYSICALS & IMMUNIZATIONS 001-0900-522.31-02 $26,000.00
OTHER SERVICES/DEMO 001-0900-522.34-00 $6,115.00
TRAVEL AND PER DIEM 001-0900-522.40-00 $8,000.00
COMMUNICATION SERVICES 001-0900-522.41-00 $30,580.00
FREIGHT & POSTAGE 001-0900-522.42-00 $75.00
RENTALS & LEASES 001-0900-522.44-00 $1,261.00
MAINTENANCE CONTRACTS 001-0900-522.46-10 $21,560.00
VEHICLE REPAIR 001-0900-522.46-20 $60,000.00
EQUIPMENT REPAIR 001-0900-522.46-30 $20,000.00
REPAIR/MAINT SERVICES 001-0900-522.46-40 $15,000.00
PRINTING & BINDING 001-0900-522.47-00 $2,000.00
OFFICE SUPPLIES 001-0900-522.51-00 $2,500.00
OPERATING SUPPLIES 001-0900-522.52-00 $62,500.00
FUEL & OIL 001-0900-522.52-04 $41,094.00
UNIFORM EXPENSE 001-0900-522.52-10 $25,450.00
MEDICAL SUPPLIES 001-0900-522.52-16 $20,000.00
SAFETY SUPPLIES / EQUIPMENT 001-0900-522.52-34 $66,600.00
PUBLIC OUTREACH / EDUCATION 001-0900-522.52-61 $25,000.00
DUES & PUBLICATIONS 001-0900-522.54-00 $3,045.00
TRAINING 001-0900-522.55-00 $31,400.00
TRAVEL AND PER DIEM 001-0910-522.40-00 $6,560.00
COMMUNICATION SERVICES 001-0910-522.41-00 $5,900.00
OFFICE SUPPLIES 001-0910-522.51-00 $250.00
OPERATING SUPPLIES 001-0910-522.52-00 $1,500.00
DUES & PUBLICATIONS 001-0910-522.54-00 $100.00
TRAINING 001-0910-522.55-00 $1,200.00
PROFESSIONAL SERVICES 001-1217-529.31-00 $11,000.00
OTHER SERVICES 001-1217-529.34-00 $500.00
TRAVEL AND PER DIEM 001-1217-529.40-00 $4,450.00
COMMUNICATION SERVICES 001-1217-529.41-00 $1,483.00
VEHICLE REPAIR 001-1217-529.46-20 $300.00
PRINTING & BINDING 001-1217-529.47-00 $150.00
OPERATING SUPPLIES 001-1217-529.52-00 $150.00
FUEL & OIL 001-1217-529.52-04 $1,536.00
UNIFORM EXPENSE 001-1217-529.52-10 $750.00
DUES & PUBLICATIONS 001-1217-529.54-00 $370.00
TRAINING 001-1217-529.55-00 $4,250.00
Total Public Safety: $1,728,417.00
Culture & Recreation
PROFESSIONAL SERVICES 001-1000-572.31-00 $21,900.00
OTHER SERVICES 001-1000-572.34-00 $52,700.00
City of Fort Walton Beach | Budget Book 2025 Page 174
Name Account ID FY2025 Budgeted
PROGRAM INSTRUCTION 001-1000-572.34-07 $50,775.00
OTHER SERVICES - GROUNDS MAINTENANCE 001-1000-572.34-50 $5,000.00
TRAVEL AND PER DIEM 001-1000-572.40-00 $6,800.00
COMMUNICATION SERVICES 001-1000-572.41-00 $1,724.00
FREIGHT & POSTAGE 001-1000-572.42-00 $200.00
RENTALS & LEASES 001-1000-572.44-00 $12,104.00
MAINTENANCE CONTRACTS 001-1000-572.46-10 $5,114.00
VEHICLE REPAIR 001-1000-572.46-20 $350.00
EQUIPMENT REPAIR 001-1000-572.46-30 $800.00
OFFICE SUPPLIES 001-1000-572.51-00 $4,000.00
OPERATING SUPPLIES 001-1000-572.52-00 $49,050.00
FUEL & OIL 001-1000-572.52-04 $4,257.00
PROGRAM EXPENSE 001-1000-572.52-07 $20,200.00
SPONSORSHIP EXPENSE 001-1000-572.52-08 $48,149.00
UNIFORM EXPENSE 001-1000-572.52-10 $1,400.00
BOOKS/PUBLICATIONS/DUES 001-1000-572.54-00 $190.00
TRAINING 001-1000-572.55-00 $1,325.00
PROFESSIONAL SERVICES 001-1010-572.31-00 $280.00
OTHER SERVICES 001-1010-572.34-00 $79,119.00
OTHER SERVICES - GROUNDS MAINTENANCE 001-1010-572.34-50 $43,102.00
COMMUNICATION SERVICES 001-1010-572.41-00 $2,986.00
RENTALS & LEASES 001-1010-572.44-00 $11,200.00
MAINTENANCE CONTRACTS 001-1010-572.46-10 $84.00
VEHICLE REPAIR 001-1010-572.46-20 $4,600.00
EQUIPMENT REPAIR 001-1010-572.46-30 $16,570.00
OPERATING SUPPLIES 001-1010-572.52-00 $21,100.00
FUEL & OIL 001-1010-572.52-04 $22,925.00
UNIFORM EXPENSE 001-1010-572.52-10 $2,600.00
TOOLS 001-1010-572.52-33 $9,550.00
SAFETY SUPPLIES / EQUIPMENT 001-1010-572.52-34 $2,990.00
OTHER SERVICES - GROUNDS MAINTENANCE 001-1010-572.52-50 $103,350.00
BOOKS/PUBLICATIONS/DUES 001-1010-572.54-00 $200.00
TRAINING 001-1010-572.55-00 $500.00
PROFESSIONAL SERVICES 001-1040-572.31-00 $46,176.00
OTHER SERVICES 001-1040-572.34-00 $125.00
OTHER SERVICES - GROUNDS MAINTENANCE 001-1040-572.34-50 $20,550.00
FREIGHT & POSTAGE 001-1040-572.42-00 $75.00
RENTALS & LEASES 001-1040-572.44-00 $2,163.00
MAINTENANCE CONTRACTS 001-1040-572.46-10 $3,558.00
VEHICLE REPAIR 001-1040-572.46-20 $500.00
EQUIPMENT REPAIR 001-1040-572.46-30 $40,000.00
PLANT & SYSTEM REPAIR 001-1040-572.46-80 $1,750.00
PROMOTIONAL ACTIVITIES 001-1040-572.48-00 $11,200.00
GOLF NOW / COMP GOLF ROUNDS & CARTS 001-1040-572.48-99 $89,722.00
City of Fort Walton Beach | Budget Book 2025 Page 175
Name Account ID FY2025 Budgeted
OFFICE SUPPLIES 001-1040-572.51-00 $1,435.00
OPERATING SUPPLIES 001-1040-572.52-00 $34,770.00
FUEL & OIL 001-1040-572.52-04 $26,602.00
GOODS FOR RESALE 001-1040-572.52-05 $100,000.00
UNIFORM EXPENSE 001-1040-572.52-10 $3,600.00
TOOLS 001-1040-572.52-33 $7,000.00
SAFETY SUPPLIES / EQUIPMENT 001-1040-572.52-34 $3,680.00
OTHER SERVICES - GROUNDS MAINTENANCE 001-1040-572.52-50 $306,320.00
BOOKS/PUBLICATIONS/DUES 001-1040-572.54-00 $3,470.00
PROFESSIONAL SERVICES 001-1060-571.31-00 $500.00
OTHER SERVICES 001-1060-571.34-00 $1,499.00
PROGRAM INSTRUCTION 001-1060-571.34-07 $600.00
OPERATING SUPPLIES - GOUNDS MAINTENANCE 001-1060-571.34-50 $250.00
TRAVEL AND PER DIEM 001-1060-571.40-00 $1,130.00
COMMUNICATION SERVICES 001-1060-571.41-00 $360.00
FREIGHT & POSTAGE 001-1060-571.42-00 $20.00
RENTALS & LEASES 001-1060-571.44-00 $2,204.00
MAINTENANCE CONTRACTS 001-1060-571.46-10 $3,113.00
OFFICE SUPPLIES 001-1060-571.51-00 $1,700.00
OPERATING SUPPLIES 001-1060-571.52-00 $20,150.00
PROGRAM EXPENSE 001-1060-571.52-07 $300.00
BOOKS/PUBLICATIONS/SUBS 001-1060-571.54-00 $750.00
PROFESSIONAL SERVICES 001-1070-573.31-00 $4,100.00
OTHER SERVICES 001-1070-573.34-00 $800.00
TRAVEL AND PER DIEM 001-1070-573.40-00 $1,400.00
COMMUNICATION SERVICES 001-1070-573.41-00 $344.00
FREIGHT & POSTAGE 001-1070-573.42-00 $25.00
RENTALS & LEASES 001-1070-573.44-00 $680.00
MAINTENANCE CONTRACTS 001-1070-573.46-10 $4,299.00
PROMOTIONAL ACTIVITIES 001-1070-573.48-00 $100.00
OFFICE SUPPLIES 001-1070-573.51-00 $1,840.00
OPERATING SUPPLIES 001-1070-573.52-00 $5,830.00
GOODS FOR RESALE 001-1070-573.52-05 $37,000.00
UNIFORM EXPENSE 001-1070-573.52-10 $600.00
EXHIBIT / COLLECTION SUPPLIES 001-1070-573.52-15 $2,600.00
SAFETY SUPPLIES / EQUIPMENT 001-1070-573.52-34 $150.00
OPERATING SUPPLIES - GOUNDS MAINTENANCE 001-1070-573.52-50 $200.00
DUES & PUBLICATIONS 001-1070-573.54-00 $1,068.00
Total Culture & Recreation: $1,403,502.00
Transportation
PROFESSIONAL SERVICES 001-1200-541.31-00 $11,635.00
TRAVEL AND PER DIEM 001-1200-541.40-00 $2,200.00
COMMUNICATION SERVICES 001-1200-541.41-00 $976.00
City of Fort Walton Beach | Budget Book 2025 Page 176
Name Account ID FY2025 Budgeted
FREIGHT & POSTAGE 001-1200-541.42-00 $8,500.00
RENTALS & LEASES 001-1200-541.44-00 $1,729.00
VEHICLE REPAIR 001-1200-541.46-20 $125.00
REPAIR/MAINT SERVICES 001-1200-541.46-30 $600.00
PRINTING & BINDING 001-1200-541.47-00 $35.00
OFFICE SUPPLIES 001-1200-541.51-00 $5,855.00
OPERATING SUPPLIES 001-1200-541.52-00 $1,500.00
FUEL & OIL 001-1200-541.52-04 $369.00
UNIFORM EXPENSE 001-1200-541.52-10 $200.00
DUES & PUBLICATIONS 001-1200-541.54-00 $1,289.00
TRAINING 001-1200-541.55-00 $2,250.00
PROFESSIONAL SERVICES 001-1240-541.31-00 $7,656.00
EMPLOYEE PHYSICALS & IMMUNIZATIONS 001-1240-541.31-02 $867.00
COMMUNICATION SERVICES 001-1240-541.41-00 $716.00
RENTALS & LEASES 001-1240-541.44-00 $2,000.00
VEHICLE REPAIR 001-1240-541.46-20 $5,868.00
EQUIPMENT REPAIR 001-1240-541.46-30 $5,000.00
OPERATING SUPPLIES 001-1240-541.52-00 $4,993.00
FUEL & OIL 001-1240-541.52-04 $14,190.00
UNIFORM EXPENSE 001-1240-541.52-10 $1,126.00
TOOLS 001-1240-541.52-33 $2,935.00
SAFETY SUPPLIES / EQUIPMENT 001-1240-541.52-34 $4,620.00
OPERATING SUPPLIES - GOUNDS MAINTENANCE 001-1240-541.52-50 $8,950.00
ROAD MATERIALS & SUPPLIES 001-1240-541.53-00 $7,500.00
STREET MATERIALS 001-1240-541.53-04 $1,000.00
TRAINING 001-1240-541.55-00 $2,745.00
Total Transportation: $107,429.00
Physical Environment
PROFESSIONAL SERVICES 001-1080-539.31-00 $1,140.00
OTHER SERVICES 001-1080-539.34-00 $96,000.00
COMMUNICATION SERVICES 001-1080-539.41-00 $550.00
RENTALS & LEASES 001-1080-539.44-00 $60.00
MAINTENANCE CONTRACTS 001-1080-539.46-10 $310.00
EQUIPMENT REPAIR 001-1080-539.46-30 $1,850.00
OPERATING SUPPLIES 001-1080-539.52-00 $1,264.00
FUEL & OIL 001-1080-539.52-04 $1,250.00
UNIFORM EXPENSE 001-1080-539.52-10 $180.00
TOOLS 001-1080-539.52-33 $1,200.00
SAFETY SUPPLIES / EQUIPMENT 001-1080-539.52-34 $690.00
OPERATING SUPPLIES - GOUNDS MAINTENANCE 001-1080-539.52-50 $15,845.00
TRAINING 001-1080-539.55-00 $40.00
Total Physical Environment: $120,379.00
City of Fort Walton Beach | Budget Book 2025 Page 177
Name Account ID FY2025 Budgeted
Total Operating Expenditures: $9,920,320.00
Capital Outlay
General Government
PRINCIPAL PAYMENTS 001-1230-519.71-00 $93,967.00
INTEREST EXPENSE 001-1230-519.72-00 $50,201.00
MACHINERY & EQUIPMENT 001-1500-519.64-20 $383,034.00
Total General Government: $527,202.00
Public Safety
PRINCIPAL PAYMENTS 001-0900-522.71-00 $88,368.00
INTEREST PAYMENTS 001-0900-522.72-00 $15,379.00
Total Public Safety: $103,747.00
Culture & Recreation
PRINCIPAL PAYMENTS 001-1000-572.71-00 $448,750.00
INTEREST EXPENSE 001-1000-572.72-00 $117,355.00
IMPROV OTHER THAN BLDG 001-1010-572.63-10 $30,000.00
MACHINERY & EQUIPMENT 001-1010-572.64-02 $60,000.00
BUILDINGS 001-1040-572.62-14 $16,000.00
PRINCIPAL PAYMENTS 001-1040-572.71-00 $304,693.00
INTEREST EXPENSE 001-1040-572.72-00 $7,463.00
BOOKS/PUBS/LIBRARY MATS 001-1060-571.66-00 $65,000.00
PRINCIPAL PAYMENTS 001-1060-571.71-00 $18,308.00
Total Culture & Recreation: $1,067,569.00
Total Capital Outlay: $1,698,518.00
Grants & Aids
General Government
GRANTS & AID 001-0100-511.82-00 $68,209.00
Total General Government: $68,209.00
Total Grants & Aids: $68,209.00
Other Financing Activity
General Government
COST ALLOCATION/EXP REIMB 001-1600-513.99-16 -$135,287.00
COST ALLOCATION/EXP REIMB 001-1600-513.99-17 -$26,835.00
COST ALLOCATION/EXP REIMB 001-1600-513.99-19 -$178,120.00
COST ALLOCATION/EXP REIMB 001-1600-513.99-41 -$1,302,118.00
COST ALLOCATION/EXP REIMB 001-1600-513.99-43 -$499,960.00
COST ALLOCATION/EXP REIMB 001-1600-513.99-45 -$218,992.00
Total General Government: -$2,361,312.00
Public Safety
City of Fort Walton Beach | Budget Book 2025 Page 178
Name Account ID FY2025 Budgeted
2013 Rev Note Municipal Facilities Police - yr 12 of 18 001-0800-581.71-00 $122,156.00
2013 Rev Note Municipal Facilities Police - yr 12 of 18 001-0800-581.72-00 $21,259.00
Total Public Safety: $143,415.00
Culture & Recreation
TRANSFERS 001-1080-581.91-62 $37,000.00
Total Culture & Recreation: $37,000.00
Total Other Financing Activity: -$2,180,897.00
Total Expenditures: $32,063,508.00
Ending Fund Balance: N/A
Revenue by Fund
2025 Revenue by Fund
General
G eneral Fund (Major Fund) (100%)
City of Fort Walton Beach | Budget Book 2025 Page 179
Budgeted and Historical 2025 Revenue by Fund
40
35
30
25
Millions
20
15
10
5
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
General Fund (Major Fund)
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
General Fund (Major Fund) $32,063,508.00 -27.2%
Total General Fund (Major Fund): $32,063,508.00 -27.2%
City of Fort Walton Beach | Budget Book 2025 Page 180
Revenues by Source
Projected 2025 Revenues by Source
Fines
Fines and Forfeitures (0.3%)
Interest
Interest & Other Revenues (3.2%)
IInterfund
nterfund Transfers In (3.6%) Ad
Ad Valorem Taxes (23.4%)
Licenses
L icenses and Permits (7.4%)
IIntergovernmental
ntergovernmental Revenue (11.6%)
Charges for Services (12.2%)
Charges
Other Taxes (19.7%)
Other
Appropriation
Appropriation from Reserves (18.6%)
Budgeted and Historical 2025 Revenues by Source
40
30
Millions
20
10
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Other Financing Sources Fines and Forfeitures Interest & Other Revenues
Interfund Transfers In Licenses and Permits Intergovernmental Revenue
Charges for Services Appropriation from Reserves Other Taxes
Ad Valorem Taxes
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue Source
City of Fort Walton Beach | Budget Book 2025 Page 181
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Ad Valorem Taxes $7,505,843.00 -0.7%
Other Taxes $6,331,803.00 1.2%
Licenses and Permits $2,366,230.00 -34.8%
Intergovernmental Revenue $3,712,367.00 -43.6%
Charges for Services $3,912,727.00 3.9%
Fines and Forfeitures $103,000.00 8.4%
Interest & Other Revenues $1,036,727.00 -31.7%
Interfund Transfers In $1,140,074.00 -0.2%
Appropriation from Reserves $5,954,737.00 -55.9%
Total Revenue Source: $32,063,508.00 -27.2%
Revenue by Department
Projected 2025 Revenue by Department
Parks
P arks & ROW (0.5%)
Fire
Fire (1%)
Police
P olice (1.1%)
Parks
P arks & Recreation (1.2%)
Cemetery
Cemetery (1.2%)
Non-Departmental
N on-Departmental (3.5%)
Golf
Golf Club (8.4%)
Transfers
Transfers Out (22.1%)
Finance
F inance (59.9%)
City of Fort Walton Beach | Budget Book 2025 Page 182
Budgeted and Historical 2025 Revenue by Department
40
30
Millions
20
10
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
City Council Risk Management Growth Management 1/2 Cent Sales Tax
TDC Facilties N\A Library
Code Enforcement Planning & Zoning Museum Streets
Parks & ROW Fire Police Parks & Recreation
Cemetery Non-Departmental Golf Club Transfers Out
Finance
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue
N\A
Interest & Other Revenues
DISCOUNTS 001-0000-369.90-91 $300.00 100%
Total Interest & Other Revenues: $300.00 100%
Total N\A: $300.00 100%
Finance
Ad Valorem Taxes
TXS-GF/TXS-ORIG TIF 001-0500-311.10-00 $7,505,843.00 -0.7%
Total Ad Valorem Taxes: $7,505,843.00 -0.7%
Other Taxes
FIRST LOCAL OPTION FUEL 001-0500-312.41-00 $631,498.00 -13.1%
SECOND LOCAL OPTION FUEL 001-0500-312.42-00 $279,708.00 -15.4%
ELECTRIC UTILITY TAX-GULF 001-0500-314.10-00 $2,663,438.00 -3.3%
WATER UTILITY TAX 001-0500-314.30-00 $356,598.00 4.2%
GAS 001-0500-314.40-00 $343,409.00 20%
PROPANE 001-0500-314.80-00 $10,242.00 13.5%
COMMUNICATIONS SERVS TAX 001-0500-315.10-00 $1,246,378.00 8%
BUSINESS TAX RECEIPTS 001-0500-316.10-00 $258,162.00 61%
City of Fort Walton Beach | Budget Book 2025 Page 183
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Total Other Taxes: $5,789,433.00 0.4%
Licenses and Permits
ELECTRIC - GULF POWER 001-0500-323.10-00 $1,984,237.00 -5.8%
GAS - OKALOOSA GAS 001-0500-323.40-00 $285,444.00 -6.7%
SOLID WASTE 001-0500-323.70-00 $38,039.00 57.6%
Total Licenses and Permits: $2,307,720.00 -5.3%
Intergovernmental Revenue
MUNICIPAL REVENUE SHARING 001-0500-335.12-21 $1,157,723.00 -0.3%
MOBILE HOME LICENSES 001-0500-335.14-00 $12,008.00 380.3%
ALCOHOLIC BEVERAGE LIC 001-0500-335.15-00 $51,857.00 -3.9%
SALES TAX 1/2 - 5TH CENT SURTAX 001-0500-335.18-00 $2,370,038.00 -12.4%
BUSINESS LICENSE-MUNI SHR 001-0500-338.10-00 $13,385.00 -8.5%
Total Intergovernmental Revenue: $3,605,011.00 -9.1%
Charges for Services
ADMIN SERVICE FEES 001-0500-341.30-00 $50.00 0%
Total Charges for Services: $50.00 0%
Total Finance: $19,208,057.00 -2.6%
Police
Other Taxes
INS PREM TAX/POL PENSION 001-0800-312.52-00 $267,370.00 12.9%
Total Other Taxes: $267,370.00 12.9%
Licenses and Permits
TAXI PERMIT/BICYCLE REGIS 001-0800-329.40-00 $50.00 0%
Total Licenses and Permits: $50.00 0%
Charges for Services
LAW ENFORCEMENT SERVICES 001-0800-342.10-00 $1,057.00 -29.5%
ADMINISTRATIVE FEES 001-0800-342.16-00 $4,240.00 24.7%
PHOTO COPIES 001-0800-342.18-00 $6,000.00 25%
Total Charges for Services: $11,297.00 16.5%
Fines and Forfeitures
TRAFFIC FINES 001-0800-351.50-00 $44,000.00 10%
TRAFFIC FINES 001-0800-351.50-30 $20,000.00 0%
PARKING CITATIONS 001-0800-354.11-00 $500.00 -50%
Total Fines and Forfeitures: $64,500.00 5.7%
Total Police: $343,217.00 9.5%
City of Fort Walton Beach | Budget Book 2025 Page 184
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Fire
Other Taxes
INS PREM TAX/FIRE PENSION 001-0900-312.51-00 $275,000.00 7.4%
Total Other Taxes: $275,000.00 7.4%
Licenses and Permits
ZONING SITE PLAN REVIEW 001-0900-329.20-10 $4,232.00 20.9%
Total Licenses and Permits: $4,232.00 -99.6%
Intergovernmental Revenue
FIRE SUPPLEMENTAL COMP 001-0900-335.21-00 $6,720.00 -21.9%
Total Intergovernmental Revenue: $6,720.00 -21.9%
Charges for Services
SAFETY PERMITS & LICENSES 001-0900-342.22-00 $2,000.00 60%
SAFETY INSPECTION FEES 001-0900-342.27-00 $25,000.00 13.6%
Total Charges for Services: $27,000.00 16.1%
Total Fire: $312,952.00 -77.9%
Parks & Recreation
Charges for Services
PROGRAM REVENUE 001-1000-347.20-00 $192,809.00 3.7%
NOT CITY STAFF PROVIDED 001-1000-347.20-11 $40,000.00 48.1%
SOFTBALL INSTRUCTION PROGRAM 001-1000-347.20-12 $26,812.00 34.1%
SPONSORSHIP REVENUE 001-1000-347.21-00 $53,580.00 34%
RENTALS 001-1000-347.22-00 $13,298.00 33%
RENTALS 001-1000-347.22-10 $16,000.00 6.7%
MEMBERSHIPS 001-1000-347.56-10 $28,071.00 -12.3%
Total Charges for Services: $370,570.00 11.7%
Total Parks & Recreation: $370,570.00 -7.3%
Parks & ROW
Charges for Services
OTHER TRANSPRTN REVENUE 001-1010-344.90-07 $43,496.00 0%
RENTALS TAXABLE 001-1010-347.22-00 $90,000.00 28.6%
RENTALS TAX EXEMPT 001-1010-347.22-10 $32,000.00 113.3%
Total Charges for Services: $165,496.00 28.8%
Interest & Other Revenues
RENTS & LEASE INCOME 001-1010-362.10-00 $5,668.00 3.1%
Total Interest & Other Revenues: $5,668.00 3.1%
Total Parks & ROW: $171,164.00 27.7%
City of Fort Walton Beach | Budget Book 2025 Page 185
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Golf Club
Charges for Services
GREENS FEES 001-1040-347.50-00 $1,236,711.00 -5.3%
TOURNAMENT FEES - TAXABLE 001-1040-347.50-20 $7,000.00 133.3%
TOURNAMENT FEES - TAX EXEMPT 001-1040-347.50-25 $96,000.00 37.1%
COMPLIMENTARY GREEN FEES 001-1040-347.50-99 $52,361.00 0%
ANNUAL MEMBERSHIP 001-1040-347.51-00 $200,000.00 11.1%
GOLF CART RENTAL 001-1040-347.52-00 $690,193.00 0%
PULL CART RENTALS 001-1040-347.52-10 $200.00 0%
COMPLIMENTARY CART FEES 001-1040-347.52-99 $37,361.00 0%
DRIVING RANGE 001-1040-347.53-00 $160,000.00 14.3%
LEASE OPERATIONS 001-1040-347.54-00 $40,815.00 18.3%
GHIN HANDICAP SERVICE 001-1040-347.55-10 $4,000.00 33.3%
MERCHANDISE SALES TAXABLE 001-1040-347.59-15 $147,000.00 110%
Total Charges for Services: $2,671,641.00 3.2%
Interest & Other Revenues
LEASES 001-1040-362.20-10 $31,076.00 0.2%
Total Interest & Other Revenues: $31,076.00 0.2%
Total Golf Club: $2,702,717.00 3.2%
Library
Charges for Services
OTHER GOVT CHARGES/FEES 001-1060-341.91-10 $8,900.00 78%
LIBRARIES 001-1060-347.10-00 $1,800.00 38.5%
PHOTO COPY REVENUE 001-1060-347.10-10 $4,800.00 14.3%
LIBRARY ROOM-RENTAL TAXABLE 001-1060-347.12-10 $100.00 0%
LIBRARY ROOM-RENTAL TAX EXEMPT 001-1060-347.12-20 $100.00 0%
Total Charges for Services: $15,700.00 46.7%
Fines and Forfeitures
LIBRARY FINES 001-1060-352.10-00 $500.00 -66.7%
LIBRARY LOST PUBLICATION 001-1060-352.10-10 $1,000.00 100%
Total Fines and Forfeitures: $1,500.00 -25%
Total Library: $17,200.00 16.3%
Museum
Charges for Services
OTHER GOVT CHARGES/FEES 001-1070-341.91-10 $100.00 0%
ADMISSION FEES 001-1070-347.35-00 $30,000.00 0%
MERCHANDISE SALES TAXABLE 001-1070-347.35-10 $40,000.00 5.3%
ADMISSION FEES TAX EXEMPT 001-1070-347.35-20 $10,000.00 66.7%
City of Fort Walton Beach | Budget Book 2025 Page 186
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
PROGRAM REVENUE 001-1070-347.36-10 $1,000.00 0%
Total Charges for Services: $81,100.00 8%
Total Museum: $81,100.00 5.6%
Cemetery
Charges for Services
SALE OF LOTS 001-1080-343.80-00 $161,000.00 -13%
CRYPTS 001-1080-343.81-00 $13,000.00 66.7%
NICHES 001-1080-343.82-00 $20,000.00 20.5%
WEEKEND/HOLID INTERMENTS 001-1080-343.83-00 $24,700.00 7.4%
OTHER-OPENINGS/CLOSINGS 001-1080-343.84-00 $170,000.00 5.6%
TRANSFER FEES 001-1080-343.85-00 $3,000.00 0%
Total Charges for Services: $391,700.00 -1.2%
Total Cemetery: $391,700.00 -1.2%
Planning & Zoning
Licenses and Permits
PLAN REVIEW 001-1205-329.10-01 $39,755.00 -20.5%
ZONING SITE PLAN REVIEW 001-1205-329.20-00 $14,273.00 29%
STATUTORY SURCHARGE 001-1205-329.90-10 $200.00 -42.9%
Total Licenses and Permits: $54,228.00 -11.7%
Total Planning & Zoning: $54,228.00 -11.7%
Code Enforcement
Fines and Forfeitures
CODE ENFORCEMENT/FINES 001-1217-354.10-00 $27,000.00 0%
CODE ENFORCEMENT/FINES 001-1217-354.10-10 $10,000.00 100%
Total Fines and Forfeitures: $37,000.00 15.6%
Total Code Enforcement: $37,000.00 15.6%
Facilties
Charges for Services
PHOTO COPIES/CERTIFY 001-1230-341.93-30 $50.00 0%
SIGN SHOP SALES 001-1230-341.96-00 $100.00 0%
Total Charges for Services: $150.00 0%
Total Facilties: $150.00 0%
Streets
Charges for Services
CUT PAVED SURFACE/CURB 001-1240-343.91-00 $12,000.00 -20%
DOT LIGHTING / MAINT 001-1240-344.90-08 $148,952.00 -11.6%
Total Charges for Services: $160,952.00 -12.3%
City of Fort Walton Beach | Budget Book 2025 Page 187
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Total Streets: $160,952.00 -12.5%
Non-Departmental
Intergovernmental Revenue
CULTURE/RECREATION 001-1500-337.70-00 $100,636.00 2.1%
Total Intergovernmental Revenue: $100,636.00 2.1%
Charges for Services
ADMIN SERVICE FEES 001-1500-341.30-10 $16,771.00 -12.7%
PHOTO COPIES/CERTIFY 001-1500-341.93-00 $300.00 0%
Total Charges for Services: $17,071.00 -13.3%
Interest & Other Revenues
INTEREST INCOME 001-1500-361.10-00 $675,000.00 170%
DIVIDEND INCOME 001-1500-361.20-00 $100,000.00 300%
RENTS & LEASE INCOME 001-1500-362.10-00 $194,323.00 -27.6%
PROCEEDS-SALES TAX CREDIT 001-1500-369.50-00 $360.00 0%
MISCELLANEOUS REV 001-1500-369.90-00 $30,000.00 100%
Total Interest & Other Revenues: $999,683.00 78.9%
Total Non-Departmental: $1,117,390.00 65.1%
Transfers Out
Interfund Transfers In
FROM UTILITIES FUND 001-1600-382.41-00 $739,701.00 2.2%
FROM SANITATION FUND 001-1600-382.43-00 $332,937.00 8.7%
FROM STORMWATER FUND 001-1600-382.45-00 $67,436.00 8.6%
Total Interfund Transfers In: $1,140,074.00 -0.2%
Appropriation from Reserves
APPROPRIATION FRM FND BAL 001-1600-389.91-00 $5,954,737.00 74.6%
Total Appropriation from Reserves: $5,954,737.00 -38.9%
Total Transfers Out: $7,094,811.00 -34.8%
Total Revenue: $32,063,508.00 -27.2%
City of Fort Walton Beach | Budget Book 2025 Page 188
Expenditures by Fund
2025 Expenditures by Fund
General
G eneral Fund (Major Fund) (100%)
Budgeted and Historical 2025 Expenditures by Fund
40
35
30
25
Millions
20
15
10
5
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
General Fund (Major Fund)
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
General Fund (Major Fund) $32,063,508.00 -20.5%
City of Fort Walton Beach | Budget Book 2025 Page 189
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Total General Fund (Major Fund): $32,063,508.00 -20.5%
Expenditures by Function
Budgeted Expenditures by Function
Physical
P hysical Environment (0.9%)
Transportation
T ransportation (2%)
Culture
C ulture & Recreation (20.2%)
Public
P ublic Safety (49.9%)
General
General Government (27%)
City of Fort Walton Beach | Budget Book 2025 Page 190
Budgeted and Historical Expenditures by Function
40
35
30
25
Millions
20
15
10
5
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
N\A Economic Environment Physical Environment Transportation
Culture & Recreation General Government Public Safety
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted
(% Change)
Expenditures
General Government $8,660,526.87 -12.1%
Public Safety $15,992,187.91 -7.9%
Culture & Recreation $6,486,826.86 -24.7%
Transportation $626,667.84 -64.8%
Physical Environment $297,298.52 -74.3%
Total Expenditures: $32,063,508.00 -20.5%
City of Fort Walton Beach | Budget Book 2025 Page 191
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Grants & Aids (0.2%)
Grants
Capital
C apital Outlay (5.3%)
Operating
Operating Expenditures (30.9%)
Personnel
P ersonnel Services (70.4%)
Budgeted and Historical Expenditures by Expense Type
50
40
30
Millions
20
10
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Other Financing Activity Grants & Aids Capital Outlay Operating Expenditures
Personnel Services
City of Fort Walton Beach | Budget Book 2025 Page 192
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Expense Objects
Personnel Services $22,557,358.00 2.4%
Operating Expenditures $9,920,320.00 -18.8%
Capital Outlay $1,698,518.00 -70.1%
Grants & Aids $68,209.00 0%
Other Financing Activity -$2,180,897.00 -745.1%
Total Expense Objects: $32,063,508.00 -20.5%
City of Fort Walton Beach | Budget Book 2025 Page 193
Law Enforcement Trust Fund
Summary
$100K
$75K
$50K
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
$25K Budgeted Expenditures
Over Budget Expenditures
$0
FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
Revenue by Fund
2025 Revenue by Fund
Law
L aw Enforcement Trust Fund (100%)
City of Fort Walton Beach | Budget Book 2025 Page 194
Budgeted and Historical 2025 Revenue by Fund
0.02
0.0175
0.015
0.0125
Millions
0.01
0.0075
0.005
0.0025
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Law Enforcement Trust Fund
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Law Enforcement Trust Fund $300.00 -99.6%
Total Law Enforcement Trust Fund: $300.00 -99.6%
City of Fort Walton Beach | Budget Book 2025 Page 195
Revenues by Source
Projected 2025 Revenues by Source
IInterest
nterest & Other Revenues (100%)
Budgeted and Historical 2025 Revenues by Source
0.02
0.0175
0.015
0.0125
Millions
0.01
0.0075
0.005
0.0025
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Intergovernmental Revenue Interest & Other Revenues
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue Source
City of Fort Walton Beach | Budget Book 2025 Page 196
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Interest & Other Revenues $300.00 0%
Total Revenue Source: $300.00 -99.6%
Revenue by Department
Projected 2025 Revenue by Department
IInactive
nactive (100%)
City of Fort Walton Beach | Budget Book 2025 Page 197
Budgeted and Historical 2025 Revenue by Department
0.02
0.0175
0.015
0.0125
Millions
0.01
0.0075
0.005
0.0025
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Law Enforcement Trust Fund Inactive
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted (%
Change)
Revenue
Inactive $300.00 0%
Total Revenue: $300.00 -99.6%
City of Fort Walton Beach | Budget Book 2025 Page 198
Expenditures by Fund
2025 Expenditures by Fund
Law
L aw Enforcement Trust Fund (100%)
Budgeted and Historical 2025 Expenditures by Fund
0.1
0.08
0.06
Millions
0.04
0.02
0
9
0
1
2
3
4
5
1
2
2
2
2
2
2
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Law Enforcement Trust Fund
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Law Enforcement Trust Fund $300.00 -99.6%
City of Fort Walton Beach | Budget Book 2025 Page 199
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Total Law Enforcement Trust Fund: $300.00 -99.6%
Expenditures by Function
Budgeted Expenditures by Function
Public
P ublic Safety (100%)
City of Fort Walton Beach | Budget Book 2025 Page 200
Budgeted and Historical Expenditures by Function
0.1
0.08
0.06
Millions
0.04
0.02
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Public Safety
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted
(% Change)
Expenditures
Public Safety $300.00 -99.6%
Total Expenditures: $300.00 -99.6%
City of Fort Walton Beach | Budget Book 2025 Page 201
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operating
O perating Expenditures (100%)
Budgeted and Historical Expenditures by Expense Type
0.1
0.08
0.06
Millions
0.04
0.02
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Personnel Services Capital Outlay Operating Expenditures
City of Fort Walton Beach | Budget Book 2025 Page 202
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Expense Objects
Operating Expenditures $300.00 -99.2%
Total Expense Objects: $300.00 -99.6%
City of Fort Walton Beach | Budget Book 2025 Page 203
Law Enforcement Training Fund
Summary
$10K
$7.5K
$5K
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
$2.5K Actual Expenditures
Budgeted Expenditures
$0
FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
Revenue by Fund
2025 Revenue by Fund
Law
L aw Enforcement Training Fund (100%)
City of Fort Walton Beach | Budget Book 2025 Page 204
Budgeted and Historical 2025 Revenue by Fund
0.01
0.008
0.006
Millions
0.004
0.002
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Law Enforcement Training Fund
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Law Enforcement Training Fund $4,000.00 -2.4%
Total Law Enforcement Training Fund: $4,000.00 -2.4%
City of Fort Walton Beach | Budget Book 2025 Page 205
Revenues by Source
Projected 2025 Revenues by Source
Fines
F ines and Forfeitures (100%)
Budgeted and Historical 2025 Revenues by Source
0.01
0.008
0.006
Millions
0.004
0.002
0
9
0
1
2
3
4
5
1
2
2
2
02
02
02
20
20
20
20
2
2
2
FY
FY
FY
FY
FY
FY
FY
Interest & Other Revenues Fines and Forfeitures
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted
(% Change)
Revenue Source
City of Fort Walton Beach | Budget Book 2025 Page 206
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted
(% Change)
Fines and Forfeitures $4,000.00 0%
Total Revenue Source: $4,000.00 -2.4%
Revenue by Department
Projected 2025 Revenue by Department
Law
L aw Enforcement Training (100%)
City of Fort Walton Beach | Budget Book 2025 Page 207
Budgeted and Historical 2025 Revenue by Department
0.01
0.008
0.006
Millions
0.004
0.002
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Law Enforcement Training
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue
Law Enforcement Training $4,000.00 -2.4%
Total Revenue: $4,000.00 -2.4%
City of Fort Walton Beach | Budget Book 2025 Page 208
Expenditures by Fund
2025 Expenditures by Fund
Law
L aw Enforcement Training Fund (100%)
Budgeted and Historical 2025 Expenditures by Fund
0.005
0.004
0.003
Millions
0.002
0.001
0
25
20
FY
Law Enforcement Training Fund
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Law Enforcement Training Fund $4,000.00 0%
City of Fort Walton Beach | Budget Book 2025 Page 209
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Total Law Enforcement Training Fund: $4,000.00 0%
Expenditures by Function
Budgeted Expenditures by Function
Public
P ublic Safety (100%)
City of Fort Walton Beach | Budget Book 2025 Page 210
Budgeted and Historical Expenditures by Function
0.005
0.004
0.003
Millions
0.002
0.001
0
25
20
FY
Public Safety
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted
(% Change)
Expenditures
Public Safety $4,000.00 0%
Total Expenditures: $4,000.00 0%
City of Fort Walton Beach | Budget Book 2025 Page 211
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operating
O perating Expenditures (100%)
Budgeted and Historical Expenditures by Expense Type
0.005
0.004
0.003
Millions
0.002
0.001
0
25
20
FY
Operating Expenditures
City of Fort Walton Beach | Budget Book 2025 Page 212
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Expense Objects
Operating Expenditures $4,000.00 0%
Total Expense Objects: $4,000.00 0%
City of Fort Walton Beach | Budget Book 2025 Page 213
Community Development Block Fund
Summary
$500K
$400K
$300K
$200K Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
$100K Budgeted Expenditures
$0
FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
Revenue by Fund
2025 Revenue by Fund
Community
C ommunity Development Block Fund (100%)
City of Fort Walton Beach | Budget Book 2025 Page 214
Budgeted and Historical 2025 Revenue by Fund
0.35
0.3
0.25
0.2
Millions
0.15
0.1
0.05
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Community Development Block Fund
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Community Development Block Fund $134,174.00 -69.3%
Total Community Development Block Fund: $134,174.00 -69.3%
City of Fort Walton Beach | Budget Book 2025 Page 215
Revenues by Source
Projected 2025 Revenues by Source
IIntergovernmental
ntergovernmental Revenue (100%)
Budgeted and Historical 2025 Revenues by Source
0.35
0.3
0.25
0.2
Millions
0.15
0.1
0.05
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Interest & Other Revenues Intergovernmental Revenue
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue Source
City of Fort Walton Beach | Budget Book 2025 Page 216
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Intergovernmental Revenue $134,174.00 -2.5%
Total Revenue Source: $134,174.00 -69.3%
Revenue by Department
Projected 2025 Revenue by Department
CDBG
C DBG (100%)
City of Fort Walton Beach | Budget Book 2025 Page 217
Budgeted and Historical 2025 Revenue by Department
0.35
0.3
0.25
0.2
Millions
0.15
0.1
0.05
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
CDBG
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted (%
Change)
Revenue
CDBG $134,174.00 -2.5%
Total Revenue: $134,174.00 -69.3%
City of Fort Walton Beach | Budget Book 2025 Page 218
Expenditures by Fund
2025 Expenditures by Fund
Community
C ommunity Development Block Fund (100%)
Budgeted and Historical 2025 Expenditures by Fund
0.35
0.3
0.25
0.2
Millions
0.15
0.1
0.05
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Community Development Block Fund
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Community Development Block Fund $134,174.00 -50.1%
City of Fort Walton Beach | Budget Book 2025 Page 219
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Total Community Development Block Fund: $134,174.00 -50.1%
Expenditures by Function
Budgeted Expenditures by Function
Economic
E conomic Environment (100%)
City of Fort Walton Beach | Budget Book 2025 Page 220
Budgeted and Historical Expenditures by Function
0.35
0.3
0.25
0.2
Millions
0.15
0.1
0.05
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Economic Environment
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Expenditures
Economic Environment $134,174.00 -50.1%
Total Expenditures: $134,174.00 -50.1%
City of Fort Walton Beach | Budget Book 2025 Page 221
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel
Personnel Services (20%)
Operating
Operating Expenditures (80%)
Budgeted and Historical Expenditures by Expense Type
0.35
0.3
0.25
0.2
Millions
0.15
0.1
0.05
0
9
0
21
2
23
24
25
1
2
2
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Capital Outlay Personnel Services Operating Expenditures
City of Fort Walton Beach | Budget Book 2025 Page 222
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Expense Objects
Personnel Services $26,835.00 14.1%
Operating Expenditures $107,339.00 -56.2%
Total Expense Objects: $134,174.00 -50.1%
City of Fort Walton Beach | Budget Book 2025 Page 223
Community Redevelopment Fund
Summary
$10M
$7.5M
$5M
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
$2.5M Budgeted Expenditures
Over Budget Expenditures
$0
FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
Revenue by Fund
2025 Revenue by Fund
Community
C ommunity Redevelopment Fund (100%)
City of Fort Walton Beach | Budget Book 2025 Page 224
Budgeted and Historical 2025 Revenue by Fund
3.5
3
2.5
2
Millions
1.5
1
0.5
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Community Redevelopment Fund
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Community Redevelopment Fund $2,884,546.00 -64.6%
Total Community Redevelopment Fund: $2,884,546.00 -64.6%
City of Fort Walton Beach | Budget Book 2025 Page 225
Revenues by Source
Projected 2025 Revenues by Source
Intergovernmental
Intergovernmental Revenue (47%)
Ad
Ad Valorem Taxes (53%)
Budgeted and Historical 2025 Revenues by Source
3.5
3
2.5
2
Millions
1.5
1
0.5
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Licenses and Permits Interest & Other Revenues Intergovernmental Revenue Ad Valorem Taxes
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue Source
City of Fort Walton Beach | Budget Book 2025 Page 226
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Ad Valorem Taxes $1,530,199.00 -1.6%
Intergovernmental Revenue $1,354,347.00 -53.2%
Total Revenue Source: $2,884,546.00 -64.6%
Revenue by Department
Projected 2025 Revenue by Department
Community
C ommunity Redevelopment Agency (100%)
City of Fort Walton Beach | Budget Book 2025 Page 227
Budgeted and Historical 2025 Revenue by Department
3.5
3
2.5
2
Millions
1.5
1
0.5
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Non-Departmental Community Redevelopment Agency
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue
Community Redevelopment Agency $2,884,546.00 1.3%
Total Revenue: $2,884,546.00 -64.6%
City of Fort Walton Beach | Budget Book 2025 Page 228
Expenditures by Fund
2025 Expenditures by Fund
Community
C ommunity Redevelopment Fund (100%)
Budgeted and Historical 2025 Expenditures by Fund
8
7
6
5
Millions
4
3
2
1
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Community Redevelopment Fund
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Community Redevelopment Fund $2,884,546.00 -48.7%
City of Fort Walton Beach | Budget Book 2025 Page 229
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Total Community Redevelopment Fund: $2,884,546.00 -48.7%
Expenditures by Function
Budgeted Expenditures by Function
Economic
E conomic Environment (100%)
City of Fort Walton Beach | Budget Book 2025 Page 230
Budgeted and Historical Expenditures by Function
8
7
6
5
Millions
4
3
2
1
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Public Safety Culture & Recreation Transportation Economic Environment
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Expenditures
Economic Environment $2,884,546.00 -35.1%
Total Expenditures: $2,884,546.00 -48.7%
City of Fort Walton Beach | Budget Book 2025 Page 231
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Grants & Aids (4.2%)
Grants
Capital
C apital Outlay (8.7%)
Personnel
Personnel Services (18.2%)
Other
O ther Financing Activity (45.8%)
Operating
Operating Expenditures (23.2%)
Budgeted and Historical Expenditures by Expense Type
8
7
6
5
Millions
4
3
2
1
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Grants & Aids Capital Outlay Personnel Services Operating Expenditures
Other Financing Activity
City of Fort Walton Beach | Budget Book 2025 Page 232
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Expense Objects
Personnel Services $525,610.00 11.7%
Operating Expenditures $668,733.00 -8.6%
Capital Outlay $250,000.00 -91.7%
Grants & Aids $120,000.00 0%
Other Financing Activity $1,320,203.00 2.9%
Total Expense Objects: $2,884,546.00 -48.7%
City of Fort Walton Beach | Budget Book 2025 Page 233
Florida Bldg Code Fund
Summary
$1M
$750K
$500K
Actual Revenue Source
Budgeted Revenue Source
$250K Actual Expenditures
Budgeted Expenditures
$0
FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
Revenue by Fund
2025 Revenue by Fund
Florida
F lorida Bldg Code Fund (100%)
City of Fort Walton Beach | Budget Book 2025 Page 234
Budgeted and Historical 2025 Revenue by Fund
1
0.8
0.6
Millions
0.4
0.2
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Florida Bldg Code Fund
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Florida Bldg Code Fund $711,500.00 -6.3%
Total Florida Bldg Code Fund: $711,500.00 -6.3%
City of Fort Walton Beach | Budget Book 2025 Page 235
Revenues by Source
Projected 2025 Revenues by Source
Interest
Interest & Other Revenues (0.07%)
Licenses
L icenses and Permits (99.9%)
Budgeted and Historical 2025 Revenues by Source
1
0.8
0.6
Millions
0.4
0.2
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Interest & Other Revenues Licenses and Permits
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue Source
City of Fort Walton Beach | Budget Book 2025 Page 236
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Licenses and Permits $711,000.00 -6%
Interest & Other Revenues $500.00 0%
Total Revenue Source: $711,500.00 -6.3%
Revenue by Department
Projected 2025 Revenue by Department
FL
F L Bldg Code (100%)
City of Fort Walton Beach | Budget Book 2025 Page 237
Budgeted and Historical 2025 Revenue by Department
1
0.8
0.6
Millions
0.4
0.2
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Non-Departmental FL Bldg Code
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted (%
Change)
Revenue
FL Bldg Code $711,500.00 -6%
Total Revenue: $711,500.00 -6.3%
City of Fort Walton Beach | Budget Book 2025 Page 238
Expenditures by Fund
2025 Expenditures by Fund
Florida
F lorida Bldg Code Fund (100%)
Budgeted and Historical 2025 Expenditures by Fund
0.8
0.7
0.6
0.5
Millions
0.4
0.3
0.2
0.1
0
9
0
1
2
3
4
5
1
2
2
2
2
2
2
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Florida Bldg Code Fund
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Florida Bldg Code Fund $711,500.00 -8.4%
City of Fort Walton Beach | Budget Book 2025 Page 239
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Total Florida Bldg Code Fund: $711,500.00 -8.4%
Expenditures by Function
Budgeted Expenditures by Function
Public
P ublic Safety (100%)
City of Fort Walton Beach | Budget Book 2025 Page 240
Budgeted and Historical Expenditures by Function
0.8
0.7
0.6
0.5
Millions
0.4
0.3
0.2
0.1
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Public Safety
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted
(% Change)
Expenditures
Public Safety $711,500.00 -8.4%
Total Expenditures: $711,500.00 -8.4%
City of Fort Walton Beach | Budget Book 2025 Page 241
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital
C apital Outlay (0.3%)
Operating
Operating Expenditures (12%)
Other
Other Financing Activity (29.8%)
Personnel
P ersonnel Services (57.9%)
Budgeted and Historical Expenditures by Expense Type
0.8
0.7
0.6
0.5
Millions
0.4
0.3
0.2
0.1
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Capital Outlay Operating Expenditures Other Financing Activity Personnel Services
City of Fort Walton Beach | Budget Book 2025 Page 242
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Expense Objects
Personnel Services $412,183.00 -5.6%
Operating Expenditures $85,380.00 -29%
Capital Outlay $2,180.00 0%
Other Financing Activity $211,757.00 -2.6%
Total Expense Objects: $711,500.00 -8.4%
City of Fort Walton Beach | Budget Book 2025 Page 243
TDC Fund
Summary
$1.5M
$1M
Actual Revenue Source
$500K Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
$0
FY2023 FY2024 FY2025
Revenue by Fund
2025 Revenue by Fund
TDC
T DC Fund (100%)
City of Fort Walton Beach | Budget Book 2025 Page 244
Budgeted and Historical 2025 Revenue by Fund
1.5
1.25
1
Millions
0.75
0.5
0.25
0 25
20
FY
TDC Fund
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted (%
Change)
TDC Fund $1,344,000.00 N/A
Total TDC Fund: $1,344,000.00 N/A
City of Fort Walton Beach | Budget Book 2025 Page 245
Revenues by Source
Projected 2025 Revenues by Source
IInterest
nterest & Other Revenues (100%)
Budgeted and Historical 2025 Revenues by Source
1.5
1.25
1
Millions
0.75
0.5
0.25
0
52
20
FY
Interest & Other Revenues
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue Source
City of Fort Walton Beach | Budget Book 2025 Page 246
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Interest & Other Revenues $1,344,000.00 N/A
Total Revenue Source: $1,344,000.00 N/A
Revenue by Department
Projected 2025 Revenue by Department
TDC
T DC (100%)
City of Fort Walton Beach | Budget Book 2025 Page 247
Budgeted and Historical 2025 Revenue by Department
1.5
1.25
1
Millions
0.75
0.5
0.25
0 20
25
FY
TDC
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted (%
Change)
Revenue
TDC $1,344,000.00 N/A
Total Revenue: $1,344,000.00 N/A
City of Fort Walton Beach | Budget Book 2025 Page 248
Expenditures by Fund
2025 Expenditures by Fund
TDC
T DC Fund (100%)
Budgeted and Historical 2025 Expenditures by Fund
1.5
1.25
1
Millions
0.75
0.5
0.25
0
52
20
FY
TDC Fund
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted (%
Change)
TDC Fund $1,344,000.00 N/A
City of Fort Walton Beach | Budget Book 2025 Page 249
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted (%
Change)
Total TDC Fund: $1,344,000.00 N/A
Expenditures by Function
Budgeted Expenditures by Function
Economic
Economic Environment (1.5%)
Culture
C ulture & Recreation (98.5%)
City of Fort Walton Beach | Budget Book 2025 Page 250
Budgeted and Historical Expenditures by Function
1.5
1.25
1
Millions
0.75
0.5
0.25
0 25
20
FY
Economic Environment Culture & Recreation
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Expenditures
Culture & Recreation $1,324,000.00 N/A
Economic Environment $20,000.00 N/A
Total Expenditures: $1,344,000.00 N/A
City of Fort Walton Beach | Budget Book 2025 Page 251
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operating
Operating Expenditures (1.5%)
Capital
C apital Outlay (98.5%)
Budgeted and Historical Expenditures by Expense Type
1.5
1.25
1
Millions
0.75
0.5
0.25
0
25
20
FY
Operating Expenditures Capital Outlay
City of Fort Walton Beach | Budget Book 2025 Page 252
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Expense Objects
Operating Expenditures $20,000.00 N/A
Capital Outlay $1,324,000.00 N/A
Total Expense Objects: $1,344,000.00 N/A
City of Fort Walton Beach | Budget Book 2025 Page 253
1/2 Cent Sales Tax Fund
Summary
$3M
$2M
Actual Revenue Source
$1M Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
$0
FY2023 FY2024 FY2025
Revenue by Fund
2025 Revenue by Fund
Local
L ocal Discretionary Half Cent
Sales
S ales Tax (100%)
City of Fort Walton Beach | Budget Book 2025 Page 254
Budgeted and Historical 2025 Revenue by Fund
3
2.5
2
Millions
1.5
1
0.5
0 25
20
FY
Local Discretionary Half Cent Sales Tax
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Local Discretionary Half Cent Sales Tax $2,706,008.00 N/A
Total Local Discretionary Half Cent Sales Tax: $2,706,008.00 N/A
City of Fort Walton Beach | Budget Book 2025 Page 255
Revenues by Source
Projected 2025 Revenues by Source
IIntergovernmental
ntergovernmental Revenue (100%)
Budgeted and Historical 2025 Revenues by Source
3
2.5
2
Millions
1.5
1
0.5
0
5
2
20
FY
Intergovernmental Revenue
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue Source
City of Fort Walton Beach | Budget Book 2025 Page 256
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Intergovernmental Revenue $2,706,008.00 N/A
Total Revenue Source: $2,706,008.00 N/A
Revenue by Department
Projected 2025 Revenue by Department
L
Local
ocal Discretionary Half Cent
Sales
S ales Tax Fund (100%)
City of Fort Walton Beach | Budget Book 2025 Page 257
Budgeted and Historical 2025 Revenue by Department
3
2.5
2
Millions
1.5
1
0.5
0 25
20
FY
Local Discretionary Half Cent Sales Tax Fund
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue
Local Discretionary Half Cent Sales Tax Fund $2,706,008.00 N/A
Total Revenue: $2,706,008.00 N/A
City of Fort Walton Beach | Budget Book 2025 Page 258
Expenditures by Fund
2025 Expenditures by Fund
L
Local
ocal Discretionary Half Cent
Sales
S ales Tax (100%)
Budgeted and Historical 2025 Expenditures by Fund
3
2.5
2
Millions
1.5
1
0.5
0
5
2
20
FY
Local Discretionary Half Cent Sales Tax
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Local Discretionary Half Cent Sales Tax $2,706,008.00 N/A
City of Fort Walton Beach | Budget Book 2025 Page 259
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Total Local Discretionary Half Cent Sales Tax: $2,706,008.00 N/A
Expenditures by Function
Budgeted Expenditures by Function
Culture
C ulture & Recreation (100%)
City of Fort Walton Beach | Budget Book 2025 Page 260
Budgeted and Historical Expenditures by Function
3
2.5
2
Millions
1.5
1
0.5
0 25
20
FY
Culture & Recreation
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted
(% Change)
Expenditures
Culture & Recreation $2,706,008.00 N/A
Total Expenditures: $2,706,008.00 N/A
City of Fort Walton Beach | Budget Book 2025 Page 261
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operating
Operating Expenditures (3.2%)
Capital
C apital Outlay (96.8%)
Budgeted and Historical Expenditures by Expense Type
3
2.5
2
Millions
1.5
1
0.5
0
25
20
FY
Operating Expenditures Capital Outlay
City of Fort Walton Beach | Budget Book 2025 Page 262
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Expense Objects
Operating Expenditures $87,141.00 N/A
Capital Outlay $2,618,867.00 N/A
Total Expense Objects: $2,706,008.00 N/A
City of Fort Walton Beach | Budget Book 2025 Page 263
Cemeteries Perp Care Fund
Summary
$1M
$500K
$0
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
$-500000 Actual Expenditures
Budgeted Expenditures
$-1000000
FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
Revenue by Fund
2025 Revenue by Fund
Cemeteries
C emeteries Perp Care Fund (100%)
City of Fort Walton Beach | Budget Book 2025 Page 264
Budgeted and Historical 2025 Revenue by Fund
1
0.75
0.5
0.25
Millions
0
-0.25
-0.5
-0.75
-1
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Cemeteries Perp Care Fund
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Cemeteries Perp Care Fund $32,500.00 -60.2%
Total Cemeteries Perp Care Fund: $32,500.00 -60.2%
City of Fort Walton Beach | Budget Book 2025 Page 265
Revenues by Source
Projected 2025 Revenues by Source
Interest
Interest & Other Revenues (0.9%)
IInterfund
nterfund Transfers In (99.1%)
Budgeted and Historical 2025 Revenues by Source
1
0.75
0.5
0.25
Millions
0
-0.25
-0.5
-0.75
-1
19
0
21
22
23
24
25
02
20
20
20
20
20
20
2
FY
FY
FY
FY
FY
FY
FY
Interest & Other Revenues Interfund Transfers In
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue Source
City of Fort Walton Beach | Budget Book 2025 Page 266
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Interest & Other Revenues $300.00 0%
Interfund Transfers In $32,200.00 -8%
Total Revenue Source: $32,500.00 -60.2%
Revenue by Department
Projected 2025 Revenue by Department
Non-Departmental
Non-Departmental (0.9%)
IInactive
nactive (99.1%)
City of Fort Walton Beach | Budget Book 2025 Page 267
Budgeted and Historical 2025 Revenue by Department
1
0.75
0.5
0.25
Millions
0
-0.25
-0.5
-0.75
-1
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Non-Departmental Inactive
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted
(% Change)
Revenue
Inactive $32,200.00 -8%
Non-Departmental $300.00 0%
Total Revenue: $32,500.00 -60.2%
City of Fort Walton Beach | Budget Book 2025 Page 268
Expenditures by Fund
2025 Expenditures by Fund
Cemeteries
C emeteries Perp Care Fund (100%)
Budgeted and Historical 2025 Expenditures by Fund
0.035
0.03
0.025
0.02
Millions
0.015
0.01
0.005
0
20
21
22
23
24
25
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
Cemeteries Perp Care Fund
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Cemeteries Perp Care Fund $32,500.00 -8%
City of Fort Walton Beach | Budget Book 2025 Page 269
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Total Cemeteries Perp Care Fund: $32,500.00 -8%
Expenditures by Function
Budgeted Expenditures by Function
Physical
P hysical Environment (100%)
City of Fort Walton Beach | Budget Book 2025 Page 270
Budgeted and Historical Expenditures by Function
0.035
0.03
0.025
0.02
Millions
0.015
0.01
0.005
0
20
21
22
23
24
25
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
Physical Environment
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted
(% Change)
Expenditures
Physical Environment $32,500.00 -8%
Total Expenditures: $32,500.00 -8%
City of Fort Walton Beach | Budget Book 2025 Page 271
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Other
Other Financing Activity (21.3%)
Operating
O perating Expenditures (78.7%)
Budgeted and Historical Expenditures by Expense Type
0.035
0.03
0.025
0.02
Millions
0.015
0.01
0.005
0
20
21
22
23
24
25
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
Other Financing Activity Operating Expenditures
City of Fort Walton Beach | Budget Book 2025 Page 272
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Expense Objects
Operating Expenditures $25,574.00 71.4%
Other Financing Activity $6,926.00 -66%
Total Expense Objects: $32,500.00 -8%
City of Fort Walton Beach | Budget Book 2025 Page 273
Utility Enterprise (Water & Sewer) Fund (Major Fund)
Summary
$30M
$25M
$20M
$15M
Actual Revenue Source
$10M Budgeted Revenue Source
Actual Expenditures
$5M Budgeted Expenditures
$0
FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
Revenue by Fund
2025 Revenue by Fund
Utility
U tility Enterprise (Water & Sewer)
Fund
F und (Major Fund) (100%)
City of Fort Walton Beach | Budget Book 2025 Page 274
Budgeted and Historical 2025 Revenue by Fund
15
12.5
10
Millions
7.5
5
2.5
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Utility Enterprise (Water & Sewer) Fund (Major Fund)
Name Account ID FY2025 Budgeted FY2024 Budgeted vs.
FY2025 Budgeted (%
Change)
Utility Enterprise (Water & Sewer) Fund (Major Fund) $13,869,097.00 -43.5%
Total Utility Enterprise (Water & Sewer) Fund (Major Fund): $13,869,097.00 -43.5%
City of Fort Walton Beach | Budget Book 2025 Page 275
Revenues by Source
Projected 2025 Revenues by Source
IInterest
nterest & Other Revenues (0.3%)
Appropriation
Appropriation from Reserves (11.1%)
Charges
C harges for Services (88.6%)
Budgeted and Historical 2025 Revenues by Source
15
12.5
10
Millions
7.5
5
2.5
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Licenses and Permits Interest & Other Revenues Appropriation from Reserves Charges for Services
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue Source
City of Fort Walton Beach | Budget Book 2025 Page 276
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Charges for Services $12,292,931.00 2.3%
Interest & Other Revenues $35,423.00 -2.6%
Appropriation from Reserves $1,540,743.00 -86.7%
Total Revenue Source: $13,869,097.00 -43.5%
Revenue by Department
Projected 2025 Revenue by Department
Finance
F inance - Customer Service (0.03%)
Non-Departmental
N on-Departmental (0.9%)
Transfers
Transfers Out (11.1%)
Water
Water Plant Operations (31.9%) Sewer
S ewer Collection System (56.1%)
City of Fort Walton Beach | Budget Book 2025 Page 277
Budgeted and Historical 2025 Revenue by Department
15
12.5
10
Millions
7.5
5
2.5
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Finance - Customer Service Non-Departmental Transfers Out
Water Plant Operations Sewer Collection System
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue
Non-Departmental $120,423.00 -20.5%
Transfers Out $1,540,743.00 -84.6%
Finance - Customer Service $3,500.00 0%
Water Plant Operations $4,430,066.00 0.8%
Sewer Collection System $7,774,365.00 3.5%
Total Revenue: $13,869,097.00 -43.5%
City of Fort Walton Beach | Budget Book 2025 Page 278
Expenditures by Fund
2025 Expenditures by Fund
U
Utility
tility Enterprise (Water & Sewer)
Fund
F und (Major Fund) (100%)
Budgeted and Historical 2025 Expenditures by Fund
20
17.5
15
12.5
Millions
10
7.5
5
2.5
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Utility Enterprise (Water & Sewer) Fund (Major Fund)
Name Account ID FY2025 Budgeted FY2024 Budgeted vs.
FY2025 Budgeted (%
Change)
Utility Enterprise (Water & Sewer) Fund (Major Fund) $13,869,097.00 -37.7%
City of Fort Walton Beach | Budget Book 2025 Page 279
Name Account ID FY2025 Budgeted FY2024 Budgeted vs.
FY2025 Budgeted (%
Change)
Total Utility Enterprise (Water & Sewer) Fund (Major Fund): $13,869,097.00 -37.7%
Expenditures by Function
Budgeted Expenditures by Function
Physical
P hysical Environment (100%)
City of Fort Walton Beach | Budget Book 2025 Page 280
Budgeted and Historical Expenditures by Function
20
17.5
15
12.5
Millions
10
7.5
5
2.5
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Physical Environment
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted
(% Change)
Expenditures
Physical Environment $13,869,097.00 -37.7%
Total Expenditures: $13,869,097.00 -37.7%
City of Fort Walton Beach | Budget Book 2025 Page 281
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Grants & Aids (0.004%)
Grants
Capital
C apital Outlay (6.1%)
Personnel
P ersonnel Services (22.1%)
Operating
O perating Expenditures (41.2%)
Other Financing Activity (30.6%)
Other
Budgeted and Historical Expenditures by Expense Type
20
17.5
15
12.5
Millions
10
7.5
5
2.5
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Grants & Aids Capital Outlay Personnel Services Other Financing Activity
Operating Expenditures
City of Fort Walton Beach | Budget Book 2025 Page 282
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Expense Objects
Personnel Services $3,064,232.00 3.7%
Operating Expenditures $5,712,317.00 7.4%
Capital Outlay $844,960.00 -93%
Grants & Aids $500.00 0%
Other Financing Activity $4,247,088.00 113.6%
Total Expense Objects: $13,869,097.00 -37.7%
City of Fort Walton Beach | Budget Book 2025 Page 283
Sanitation Enterprise Fund (Major Fund)
Summary
$8M
$6M
$4M
Actual Revenue Source
Budgeted Revenue Source
$2M Actual Expenditures
Budgeted Expenditures
$0
FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
Revenue by Fund
2025 Revenue by Fund
Sanitation
S anitation Enterprise Fund (Major
Fund)
F und) (100%)
City of Fort Walton Beach | Budget Book 2025 Page 284
Budgeted and Historical 2025 Revenue by Fund
6
5
4
Millions
3
2
1
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Sanitation Enterprise Fund (Major Fund)
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Sanitation Enterprise Fund (Major Fund) $5,548,951.00 -12.5%
Total Sanitation Enterprise Fund (Major Fund): $5,548,951.00 -12.5%
City of Fort Walton Beach | Budget Book 2025 Page 285
Revenues by Source
Projected 2025 Revenues by Source
Interest & Other Revenues (0.009%)
Interest
Licenses
Licenses and Permits (0.7%)
Charges
C harges for Services (99.3%)
Budgeted and Historical 2025 Revenues by Source
6
5
4
Millions
3
2
1
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Interest & Other Revenues Licenses and Permits Charges for Services
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue Source
City of Fort Walton Beach | Budget Book 2025 Page 286
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Licenses and Permits $37,000.00 15.6%
Charges for Services $5,511,451.00 8.7%
Interest & Other Revenues $500.00 -79.4%
Total Revenue Source: $5,548,951.00 -12.5%
Revenue by Department
Projected 2025 Revenue by Department
Non-Departmental (0.009%)
Non-Departmental
Recycling
Recycling (2.3%)
Sanitation/Solid
S anitation/Solid Waste (97.6%)
City of Fort Walton Beach | Budget Book 2025 Page 287
Budgeted and Historical 2025 Revenue by Department
6
5
4
Millions
3
2
1
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Non-Departmental Recycling Sanitation/Solid Waste
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue
Sanitation/Solid Waste $5,418,451.00 8.7%
Non-Departmental $500.00 -79.4%
Recycling $130,000.00 10.5%
Total Revenue: $5,548,951.00 -12.5%
City of Fort Walton Beach | Budget Book 2025 Page 288
Expenditures by Fund
2025 Expenditures by Fund
S
Sanitation
anitation Enterprise Fund (Major
Fund)
F und) (100%)
Budgeted and Historical 2025 Expenditures by Fund
6
5
4
Millions
3
2
1
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Sanitation Enterprise Fund (Major Fund)
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Sanitation Enterprise Fund (Major Fund) $5,548,951.00 -5.5%
City of Fort Walton Beach | Budget Book 2025 Page 289
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Total Sanitation Enterprise Fund (Major Fund): $5,548,951.00 -5.5%
Expenditures by Function
Budgeted Expenditures by Function
Physical
P hysical Environment (100%)
City of Fort Walton Beach | Budget Book 2025 Page 290
Budgeted and Historical Expenditures by Function
6
5
4
Millions
3
2
1
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Physical Environment
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted
(% Change)
Expenditures
Physical Environment $5,548,951.00 -4.1%
Total Expenditures: $5,548,951.00 -5.5%
City of Fort Walton Beach | Budget Book 2025 Page 291
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital
Capital Outlay (1.7%)
Other
Other Financing Activity (19.1%)
Operating
O perating Expenditures (51.1%)
Personnel Services (28.1%)
Personnel
Budgeted and Historical Expenditures by Expense Type
6
5
4
Millions
3
2
1
0
9
0
1
2
3
4
5
1
2
2
2
2
2
2
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Capital Outlay Other Financing Activity Personnel Services Operating Expenditures
City of Fort Walton Beach | Budget Book 2025 Page 292
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Expense Objects
Personnel Services $1,559,318.00 7.7%
Operating Expenditures $2,835,743.00 4.7%
Capital Outlay $95,000.00 -88.9%
Other Financing Activity $1,058,890.00 22.9%
Total Expense Objects: $5,548,951.00 -5.5%
City of Fort Walton Beach | Budget Book 2025 Page 293
Stormwater Enterprise Fund
Summary
$2M
$1.5M
$1M
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
$500K Budgeted Expenditures
Over Budget Expenditures
$0
FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
Revenue by Fund
2025 Revenue by Fund
Stormwater
S tormwater Enterprise Fund (100%)
City of Fort Walton Beach | Budget Book 2025 Page 294
Budgeted and Historical 2025 Revenue by Fund
1.5
1.25
1
Millions
0.75
0.5
0.25
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Stormwater Enterprise Fund
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Stormwater Enterprise Fund $1,259,742.00 -17.5%
Total Stormwater Enterprise Fund: $1,259,742.00 -17.5%
City of Fort Walton Beach | Budget Book 2025 Page 295
Revenues by Source
Projected 2025 Revenues by Source
IInterest
nterest & Other Revenues (0.04%)
Appropriation
Appropriation from Reserves (10.8%)
Charges
C harges for Services (89.2%)
Budgeted and Historical 2025 Revenues by Source
1.5
1.25
1
Millions
0.75
0.5
0.25
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Interest & Other Revenues Appropriation from Reserves Charges for Services
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Revenue Source
City of Fort Walton Beach | Budget Book 2025 Page 296
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Charges for Services $1,123,444.00 8.6%
Interest & Other Revenues $500.00 0%
Appropriation from Reserves $135,798.00 -72.4%
Total Revenue Source: $1,259,742.00 -17.5%
Revenue by Department
Projected 2025 Revenue by Department
Non-Departmental (0.04%)
Non-Departmental
Transfers
Transfers Out (10.8%)
Stormwater
S tormwater (89.2%)
City of Fort Walton Beach | Budget Book 2025 Page 297
Budgeted and Historical 2025 Revenue by Department
1.5
1.25
1
Millions
0.75
0.5
0.25
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Non-Departmental Transfers Out Stormwater
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted
(% Change)
Revenue
Non-Departmental $500.00 0%
Transfers Out $135,798.00 28.4%
Stormwater $1,123,444.00 8.6%
Total Revenue: $1,259,742.00 -17.5%
City of Fort Walton Beach | Budget Book 2025 Page 298
Expenditures by Fund
2025 Expenditures by Fund
Stormwater
S tormwater Enterprise Fund (100%)
Budgeted and Historical 2025 Expenditures by Fund
1.5
1.25
1
Millions
0.75
0.5
0.25
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Stormwater Enterprise Fund
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Stormwater Enterprise Fund $1,259,742.00 3%
City of Fort Walton Beach | Budget Book 2025 Page 299
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Total Stormwater Enterprise Fund: $1,259,742.00 3%
Expenditures by Function
Budgeted Expenditures by Function
Physical
P hysical Environment (100%)
City of Fort Walton Beach | Budget Book 2025 Page 300
Budgeted and Historical Expenditures by Function
1.5
1.25
1
Millions
0.75
0.5
0.25
0
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Physical Environment
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025 Budgeted
(% Change)
Expenditures
Physical Environment $1,259,742.00 15.9%
Total Expenditures: $1,259,742.00 3%
City of Fort Walton Beach | Budget Book 2025 Page 301
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel
Personnel Services (31.4%)
Other
Other Financing Activity (34.8%)
Operating Expenditures (33.8%)
Operating
Budgeted and Historical Expenditures by Expense Type
1.5
1
0.5
Millions
0
-0.5
-1
19
20
21
22
23
24
25
20
20
20
20
20
20
20
FY
FY
FY
FY
FY
FY
FY
Capital Outlay Personnel Services Operating Expenditures Other Financing Activity
City of Fort Walton Beach | Budget Book 2025 Page 302
Name Account ID FY2025 Budgeted FY2024 Budgeted vs. FY2025
Budgeted (% Change)
Expense Objects
Personnel Services $395,274.00 -1.4%
Operating Expenditures $426,040.00 3.6%
Other Financing Activity $438,428.00 59.6%
Total Expense Objects: $1,259,742.00 3%
City of Fort Walton Beach | Budget Book 2025 Page 303
CAPITAL IMPROVEMENTS
City of Fort Walton Beach | Budget Book 2025 Page 304
Capital Improvements: One-year Plan
Total Capital Requested
$2,802,372
14 Capital Improvement Projects
Total Funding Requested by Department Total Funding Requested by Source
1/2 Cent Sales Tax (56%) $1,568,000.00 Funding Source 1 (100%) $2,773,000.00
Community Redevelopment Agency (9%) $240,000.00 TOTAL $2,773,000.00
Culture & Recreation (5%) $150,000.00
Police (2%) $59,372.00
Public Works & Utility Services (24%) $685,000.00
Sewer Collection System (4%) $100,000.00
TOTAL $2,802,372.00
Capital Costs Breakdown Cost Savings & Revenue Breakdown
There's no data for building chart
Capital Costs (95%) $2,802,372.00
Operational Costs (5%) $150,000.00
TOTAL $2,952,372.00
City of Fort Walton Beach | Budget Book 2025 Page 305
Culture & Recreation Requests
Itemized Requests for 2025
Median Upgrades $150,000
Upgrades to 15 medians on Miracle Strip Parkway from Wright to City Hall. Upgrades to include: sod, irrigation, shrubs
Total: $150,000
1/2 Cent Sales Tax Requests
Itemized Requests for 2025
Brooks Street Public Parking Lot $500,000
The Brooks Street parking lot project would include the construction of a public parking lot in coordination with a private
property owner through a public private partnership to provide additional public parking in Downtown Fort Walton Beach.
Hollywood Boulevard Reconstruction $150,000
Funding would be for the design and engineering of improvements to Hollywood Boulevard. Hollywood Boulevard would
be reduced to one vehicular lane in each direction, and the remaining width would be repurposed to provide multi-
modal...
Neighborhood Traffic Improvements $50,000
Neighborhood Traffic Improvements previously identified in studies. Including but not limited to speed feedback signs,
raised crosswalks, signage.
Neighborhood Traffic Study - Elliot Point & Northwest $65,000
Perform a neighborhood traffic analysis in order to evaluate speeding, volume, and pedestrian safety. Study areas to
include an entire neighborhood at a time. Areas subject to fund availability. The proposed neighborhood traffic study is...
Sidewalk Improvements $50,000
The project constructs new and infill sidewalks for the purpose of providing a pedestrian transportation network
throughout the entire city that will link the residential neighborhoods to each other and to public, recreational and
commercial land...
Street Resurfacing $500,000
The city resurfaces a portion of roadways each year. Resurfacing is accomplished by conventional overlay or milling and
resurfacing. Overlaying a road surface required the use of compacted SP 9.5 asphalt to a depth of 1" to 1 1/2" over...
Total: $1,315,000
City of Fort Walton Beach | Budget Book 2025 Page 306
Public Works & Utility Services Requests
Itemized Requests for 2025
Lift Station No. 11 Replacement $600,000
Lift-Station #11 is in the sidewalk and partially under McGriff Street NE. The structure is made of brick and has less than a
24" opening for service personnel to access the station for pump replacement and repairs. This station is...
Water Line Replacement $85,000
Replace substandard (both in size and material) water lines with new PVC or ductile iron mains for increased water flow
and improved fire protection. The substandard water mains consist of galvanized iron or cast iron and transite and over...
Total: $685,000
Sewer Collection System Requests
Itemized Requests for 2025
Sewer System Lining and Grouting $100,000
The city has 110 miles of sewer lines, with a majority of the lines consisting of clay pipe. Clay and unlined cast iron pipes are
susceptible to root intrusion, offset joints and cracking due to the brittleness of the material. These...
Total: $100,000
Police Requests
Itemized Requests for 2025
Police Facility Improvements $59,372
This remodel will include the upgrading of electronic hardware, such as computer monitors and server racks. It will also
include the implementation of hardware to move the communications center into a position to become a real-time crime
center....
Total: $59,372
City of Fort Walton Beach | Budget Book 2025 Page 307
Community Redevelopment Agency Requests
Itemized Requests for 2025
CPTED Projects - Chester Pruitt Lights & Bathroom $165,000
Improvements to the built environment based on recommendations from a Crime Prevention Through Environmental
Design (CPTED) analysis.
CRA Wayfinding Signage System $75,000
The Community Redevelopment Area (CRA) Plan identifies locations for updated wayfinding signage through the CRA to
establish a unique identity for the CRA and enhance the CRA's vision to improve economic development, quality of life, and
sense of...
Total: $240,000
1/2 Cent Sales Tax Requests
Itemized Requests for 2025
Park Lighting and Fencing (Oakland, Kenwood, Vesta Heights) $253,000
Oakland Park Lighting $163,000Oakland Park Fencing $45,000Kenwood Park Fencing $45,000
Total: $253,000
City of Fort Walton Beach | Budget Book 2025 Page 308
Capital Improvements: Multi-year Plan
Total Capital Requested
8,537,372
14 Capital Improvement Projects
Total Funding Requested by Department
2025 $2,802,372.00
2026 $1,170,000.00
2027 $1,095,000.00
2028 $1,335,000.00
2029 $2,135,000.00
$0 $800K $1.6M $2.4M
1/2 Cent Sales Tax Community Redevelopment Agency
Culture & Recreation Police
Public Works & Utility Services Sewer Collection System
Total Funding Requested by Source
2025 $2,773,000.00
2026 $1,195,000.00
2027 $1,120,000.00
2028 $1,360,000.00
2029 $2,160,000.00
$0 $800K $1.6M $2.4M
Funding Source 1
City of Fort Walton Beach | Budget Book 2025 Page 309
Capital Costs Breakdown
2025 $2,952,372.00
2026 $1,170,000.00
2027 $1,095,000.00
2028 $1,335,000.00
2029 $2,135,000.00
$0 $800K $1.6M $2.4M
Capital Costs Operational Costs
Cost Savings & Revenues
There's no data for building chart
Culture & Recreation Requests
Itemized Requests for 2025-2030
Median Upgrades $150,000
Upgrades to 15 medians on Miracle Strip Parkway from Wright to City Hall. Upgrades to include: sod, irrigation, shrubs
Total: $150,000
City of Fort Walton Beach | Budget Book 2025 Page 310
1/2 Cent Sales Tax Requests
Itemized Requests for 2025-2030
Brooks Street Public Parking Lot $500,000
The Brooks Street parking lot project would include the construction of a public parking lot in coordination with a private
property owner through a public private partnership to provide additional public parking in Downtown Fort Walton Beach.
Hollywood Boulevard Reconstruction $150,000
Funding would be for the design and engineering of improvements to Hollywood Boulevard. Hollywood Boulevard would
be reduced to one vehicular lane in each direction, and the remaining width would be repurposed to provide multi-
modal...
Neighborhood Traffic Improvements $50,000
Neighborhood Traffic Improvements previously identified in studies. Including but not limited to speed feedback signs,
raised crosswalks, signage.
Neighborhood Traffic Study - Elliot Point & Northwest $245,000
Perform a neighborhood traffic analysis in order to evaluate speeding, volume, and pedestrian safety. Study areas to
include an entire neighborhood at a time. Areas subject to fund availability. The proposed neighborhood traffic study is...
Sidewalk Improvements $250,000
The project constructs new and infill sidewalks for the purpose of providing a pedestrian transportation network
throughout the entire city that will link the residential neighborhoods to each other and to public, recreational and
commercial land...
Street Resurfacing $2,100,000
The city resurfaces a portion of roadways each year. Resurfacing is accomplished by conventional overlay or milling and
resurfacing. Overlaying a road surface required the use of compacted SP 9.5 asphalt to a depth of 1" to 1 1/2" over...
Total: $3,295,000
Public Works & Utility Services Requests
Itemized Requests for 2025-2030
Lift Station No. 11 Replacement $3,300,000
Lift-Station #11 is in the sidewalk and partially under McGriff Street NE. The structure is made of brick and has less than a
24" opening for service personnel to access the station for pump replacement and repairs. This station is...
Water Line Replacement $425,000
Replace substandard (both in size and material) water lines with new PVC or ductile iron mains for increased water flow
and improved fire protection. The substandard water mains consist of galvanized iron or cast iron and transite and over...
Total: $3,725,000
City of Fort Walton Beach | Budget Book 2025 Page 311
Sewer Collection System Requests
Itemized Requests for 2025-2030
Sewer System Lining and Grouting $500,000
The city has 110 miles of sewer lines, with a majority of the lines consisting of clay pipe. Clay and unlined cast iron pipes are
susceptible to root intrusion, offset joints and cracking due to the brittleness of the material. These...
Total: $500,000
Police Requests
Itemized Requests for 2025-2030
Police Facility Improvements $59,372
This remodel will include the upgrading of electronic hardware, such as computer monitors and server racks. It will also
include the implementation of hardware to move the communications center into a position to become a real-time crime
center....
Total: $59,372
Community Redevelopment Agency Requests
Itemized Requests for 2025-2030
CPTED Projects - Chester Pruitt Lights & Bathroom $365,000
Improvements to the built environment based on recommendations from a Crime Prevention Through Environmental
Design (CPTED) analysis.
CRA Wayfinding Signage System $190,000
The Community Redevelopment Area (CRA) Plan identifies locations for updated wayfinding signage through the CRA to
establish a unique identity for the CRA and enhance the CRA's vision to improve economic development, quality of life, and
sense of...
Total: $555,000
1/2 Cent Sales Tax Requests
Itemized Requests for 2025-2030
Park Lighting and Fencing (Oakland, Kenwood, Vesta Heights) $253,000
Oakland Park Lighting $163,000Oakland Park Fencing $45,000Kenwood Park Fencing $45,000
Total: $253,000
City of Fort Walton Beach | Budget Book 2025 Page 312
APPENDIX
City of Fort Walton Beach | Budget Book 2025 Page 313
1/2 CENT SALES TAX REQUESTS
City of Fort Walton Beach | Budget Book 2025 Page 314
Brooks Street Public Parking Lot
Overview
Request Owner Chris Frassetti, Growth Management Director
Est. Start Date 10/01/2024
Est. Completion Date 09/30/2025
Department 1/2 Cent Sales Tax
Type Capital Improvement
Description
The Brooks Street parking lot project would include the construction of a public parking lot in coordination with a private property owner
through a public private partnership to provide additional public parking in Downtown Fort Walton Beach.
Benefit to Community
This parking lot will provide public parking in a convenient location near the Landing Park and the core commercial activity
center of downtown.
City of Fort Walton Beach | Budget Book 2025 Page 315
Capital Cost
FY2025 Budget Total Budget (all years) Project Total
$500,000 $500K $500K
Capital Cost by Year Capital Cost for Budgeted Years
2025 $500,000.00
$0 $120K $240K $360K $480K
Construction/Maintenance
Construction/Maintenance (100%) $500,000.00
TOTAL $500,000.00
Capital Cost Breakdown
Capital Cost FY2025 Total
Construction/Maintenance $500,000 $500,000
Total $500,000 $500,000
City of Fort Walton Beach | Budget Book 2025 Page 316
Funding Sources
FY2025 Budget Total Budget (all years) Project Total
$500,000 $500K $500K
Funding Sources by Year Funding Sources for Budgeted Years
2025 $500,000.00
$0 $120K $240K $360K $480K
Funding Source 1
Funding Source 1 (100%) $500,000.00
TOTAL $500,000.00
Funding Sources Breakdown
Funding Sources FY2025 Total
Funding Source 1 $500,000 $500,000
Total $500,000 $500,000
City of Fort Walton Beach | Budget Book 2025 Page 317
Hollywood Boulevard Reconstruction
Overview
Request Owner Daniel Payne, Public Works & Utility Services Director
Est. Start Date 10/01/2024
Est. Completion Date 09/30/2025
Department 1/2 Cent Sales Tax
Type Capital Improvement
Description
Funding would be for the design and engineering of improvements to Hollywood Boulevard. Hollywood Boulevard would be reduced to
one vehicular lane in each direction, and the remaining width would be repurposed to provide multi-modal infrastructure. Wider
sidewalks and multi-use paths would be added on the northern and southern sides of the road. Additionally, there would be a proposed
roundabout at the intersection of Ferry Road NE/SE and Hollywood Boulevard NE/SE.
Images
Crash Information -
Neighborhood Traffic Study
Details Location
Type of Project Other improvement
Benefit to Community
There was a community workshop held on May 24, 2023 where many residents indicated they were interested in more
multi-modal infrastructure. At this workshop, the residents expressed their concerns regarding the safety of the Ferry Road
and Hollywood Boulevard intersection. The area has a high crash history showing serious injuries. City Council provided their
support on October 24, 2023. A traffic study was performed, and the data showed the existing four lanes of Hollywood
Boulevard provide more vehicular capacity than necessary during peak travel hours. Residents suggested the extra space be
used for multi-modal transportation improvement. The study showed 71% of the crashes at the intersection of Ferry and
Hollywood were left-turn and angle crashes, eliminated by a roundabout. The addition of multi-modal infrastructure will
allow for pedestrian-friendly improvements. The placement of a roundabout at the Ferry and Hollywood intersection would
allow for a safer environment.
City of Fort Walton Beach | Budget Book 2025 Page 318
Capital Cost
FY2025 Budget Total Budget (all years) Project Total
$150,000 $150K $150K
Capital Cost by Year Capital Cost for Budgeted Years
2025 $150,000.00
$0 $40K $80K $120K
Engineering
Engineering (100%) $150,000.00
TOTAL $150,000.00
Capital Cost Breakdown
Capital Cost FY2025 Total
Engineering $150,000 $150,000
Total $150,000 $150,000
City of Fort Walton Beach | Budget Book 2025 Page 319
Funding Sources
FY2025 Budget Total Budget (all years) Project Total
$150,000 $150K $150K
Funding Sources by Year Funding Sources for Budgeted Years
2025 $150,000.00
$0 $40K $80K $120K
Funding Source 1
Funding Source 1 (100%) $150,000.00
TOTAL $150,000.00
Funding Sources Breakdown
Funding Sources FY2025 Total
Funding Source 1 $150,000 $150,000
Total $150,000 $150,000
City of Fort Walton Beach | Budget Book 2025 Page 320
Neighborhood Traf c Improvements
Overview
Request Owner Daniel Payne, Public Works & Utility Services Director
Est. Start Date 10/01/2024
Est. Completion Date 09/30/2025
Department 1/2 Cent Sales Tax
Type Capital Improvement
Description
Neighborhood Traffic Improvements previously identified in studies. Including but not limited to speed feedback signs, raised crosswalks,
signage.
Images
Details
Type of Project Other improvement
Benefit to Community
Safety improvements within city neighborhoods for motorists, pedestrians, and cyclists.
City of Fort Walton Beach | Budget Book 2025 Page 321
Capital Cost
FY2025 Budget Total Budget (all years) Project Total
$50,000 $50K $50K
Capital Cost by Year Capital Cost for Budgeted Years
2025 $50,000.00
$0 $12K $24K $36K $48K
Construction/Maintenance
Construction/Maintenance (100%) $50,000.00
TOTAL $50,000.00
Capital Cost Breakdown
Capital Cost FY2025 Total
Construction/Maintenance $50,000 $50,000
Total $50,000 $50,000
City of Fort Walton Beach | Budget Book 2025 Page 322
Funding Sources
FY2025 Budget Total Budget (all years) Project Total
$50,000 $50K $50K
Funding Sources by Year Funding Sources for Budgeted Years
2025 $50,000.00
$0 $12K $24K $36K $48K
Funding Source 1
Funding Source 1 (100%) $50,000.00
TOTAL $50,000.00
Funding Sources Breakdown
Funding Sources FY2025 Total
Funding Source 1 $50,000 $50,000
Total $50,000 $50,000
City of Fort Walton Beach | Budget Book 2025 Page 323
Neighborhood Traffic Study - Elliot Point & Northwest
Overview
Request Owner Daniel Payne, Public Works & Utility Services Director
Est. Start Date 10/01/2024
Est. Completion Date 09/30/2025
Department 1/2 Cent Sales Tax
Type Capital Improvement
Description
Perform a neighborhood traffic analysis in order to evaluate speeding, volume, and pedestrian safety. Study areas to include an entire
neighborhood at a time. Areas subject to fund availability. The proposed neighborhood traffic study is Elliot's Point Area and Northwest
Neighborhood.
Details
Type of Project Other improvement
Benefit to Community
Comprehensive neighborhood traffic safety with identified improvements.
City of Fort Walton Beach | Budget Book 2025 Page 324
Capital Cost
FY2025 Budget Total Budget (all years) Project Total
$65,000 $245K $245K
Capital Cost by Year Capital Cost for Budgeted Years
2025 $65,000.00
2026 $60,000.00
2027 $60,000.00
2028 $60,000.00
$0 $20K $40K $60K
Planning
Planning (100%) $245,000.00
TOTAL $245,000.00
Capital Cost Breakdown
Capital Cost FY2025 FY2026 FY2027 FY2028 Total
Planning $65,000 $60,000 $60,000 $60,000 $245,000
Total $65,000 $60,000 $60,000 $60,000 $245,000
City of Fort Walton Beach | Budget Book 2025 Page 325
Funding Sources
FY2025 Budget Total Budget (all years) Project Total
$135,000 $315K $315K
Funding Sources by Year Funding Sources for Budgeted Years
2025 $135,000.00
2026 $60,000.00
2027 $60,000.00
2028 $60,000.00
$0 $40K $80K $120K
Funding Source 1
Funding Source 1 (100%) $315,000.00
TOTAL $315,000.00
Funding Sources Breakdown
Funding Sources FY2025 FY2026 FY2027 FY2028 Total
Funding Source 1 $135,000 $60,000 $60,000 $60,000 $315,000
Total $135,000 $60,000 $60,000 $60,000 $315,000
City of Fort Walton Beach | Budget Book 2025 Page 326
Sidewalk Improvements
Overview
Request Owner Daniel Payne, Public Works & Utility Services Director
Est. Start Date 10/01/2024
Est. Completion Date 09/30/2025
Department 1/2 Cent Sales Tax
Type Capital Improvement
Description
The project constructs new and infill sidewalks for the purpose of providing a pedestrian transportation network throughout the entire
city that will link the residential neighborhoods to each other and to public, recreational and commercial land uses. The City has
categorized sidewalks into two distinct areas: high-need areas around schools and residential areas outside those areas routinely traveled
by school children. The project's local objective is to install sidewalks on at least one side of all local residential streets and on both sides
of all collector and arterial roadways.
Images
Details
Type of Project Other
Benefit to Community
Sidewalks will benefit the community by providing a safe mode of transportation for pedestrians. Encouraging the
separation of pedestrian traffic and vehicular traffic as much as possible. Areas near schools have been prioritized and those
surrounding areas that are routinely utilized by school children. Sidewalks will link the residential neighborhoods to each
other, and to public, recreational, and commercial land uses.
City of Fort Walton Beach | Budget Book 2025 Page 327
Capital Cost
FY2025 Budget Total Budget (all years) Project Total
$50,000 $250K $250K
Capital Cost by Year Capital Cost for Budgeted Years
2025 $50,000.00
2026 $50,000.00
2027 $50,000.00
2028 $50,000.00
2029 $50,000.00
$0 $12K $24K $36K $48K
Construction/Maintenance (100%) $250,000.00
Construction/Maintenance TOTAL $250,000.00
Capital Cost Breakdown
Capital Cost FY2025 FY2026 FY2027 FY2028 FY2029 Total
Construction/Maintenance $50,000 $50,000 $50,000 $50,000 $50,000 $250,000
Total $50,000 $50,000 $50,000 $50,000 $50,000 $250,000
City of Fort Walton Beach | Budget Book 2025 Page 328
Funding Sources
FY2025 Budget Total Budget (all years) Project Total
$75,000 $375K $375K
Funding Sources by Year Funding Sources for Budgeted Years
2025 $75,000.00
2026 $75,000.00
2027 $75,000.00
2028 $75,000.00
2029 $75,000.00
$0 $20K $40K $60K
Funding Source 1 (100%) $375,000.00
Funding Source 1 TOTAL $375,000.00
Funding Sources Breakdown
Funding Sources FY2025 FY2026 FY2027 FY2028 FY2029 Total
Funding Source 1 $75,000 $75,000 $75,000 $75,000 $75,000 $375,000
Total $75,000 $75,000 $75,000 $75,000 $75,000 $375,000
City of Fort Walton Beach | Budget Book 2025 Page 329
Street Resurfacing
Overview
Request Owner Daniel Payne, Public Works & Utility Services Director
Est. Start Date 10/01/2024
Est. Completion Date 09/30/2025
Department 1/2 Cent Sales Tax
Type Capital Improvement
Description
The city resurfaces a portion of roadways each year. Resurfacing is accomplished by conventional overlay or milling and resurfacing.
Overlaying a road surface required the use of compacted SP 9.5 asphalt to a depth of 1" to 1 1/2" over the existing surface. Milling and
resurfacing requires cutting the existing asphalt surface down and applying a new cost of asphalt on top. Preventative maintenance
prevents roadways from deteriorating to a point requiring more costly complete rehabilitation, and provides a safe, comfortable, and
aesthetically pleasing transportation network. The proposed locations will be Coral Drive SW from Memorial Parkway SW to Hollywood
Boulevard SW, Stafford Circle NE from Mooney Road NE to Cul-de-sac, Carlyle Court NE from Merioneth Drive NE to Cul-de-sac.
Merioneth Court NE, Fife Alley, Choctawhatchee Road SE from Elliot Road SE to Hollywood Boulevard NE, Homes Boulevard NW from
Intersection Wright Parkway NW to Marilyn Avenue NW, Well No. 11 Parking Lot.
Images
Details
Type of Project Resurface Current Road
Benefit to Community
Street resurfacing provides a safe, smooth, comfortable, and aesthetically pleasing transportation network. Over time, aging
roadways can deteriorate. This can cause potholes and result in rough/bumpy rides. In extreme cases, it can even cause
vehicular damage. Resurfacing an aging and deteriorating road can minimize these issues.
City of Fort Walton Beach | Budget Book 2025 Page 330
Capital Cost
FY2025 Budget Total Budget (all years) Project Total
$500,000 $2.1M $2.1M
Capital Cost by Year Capital Cost for Budgeted Years
2025 $500,000.00
2026 $400,000.00
2027 $400,000.00
2028 $400,000.00
2029 $400,000.00
$0 $120K $240K $360K $480K
Construction/Maintenance (100%) $2,100,000.0
Construction/Maintenance TOTAL $2,100,000.00
Capital Cost Breakdown
Capital Cost FY2025 FY2026 FY2027 FY2028 FY2029 Total
Construction/Maintenance $500,000 $400,000 $400,000 $400,000 $400,000 $2,100,000
Total $500,000 $400,000 $400,000 $400,000 $400,000 $2,100,000
City of Fort Walton Beach | Budget Book 2025 Page 331
Funding Sources
FY2025 Budget Total Budget (all years) Project Total
$500,000 $2.1M $2.1M
Funding Sources by Year Funding Sources for Budgeted Years
2025 $500,000.00
2026 $400,000.00
2027 $400,000.00
2028 $400,000.00
2029 $400,000.00
$0 $120K $240K $360K $480K
Funding Source 1 (100%) $2,100,000.00
Funding Source 1 TOTAL $2,100,000.00
Funding Sources Breakdown
Funding Sources FY2025 FY2026 FY2027 FY2028 FY2029 Total
Funding Source 1 $500,000 $400,000 $400,000 $400,000 $400,000 $2,100,000
Total $500,000 $400,000 $400,000 $400,000 $400,000 $2,100,000
City of Fort Walton Beach | Budget Book 2025 Page 332
COMMUNITY REDEVELOPMENT
AGENCY REQUESTS
City of Fort Walton Beach | Budget Book 2025 Page 333
CPTED Projects - Chester Pruitt Lights & Bathroom
Overview
Request Owner Alisa Burleson, CRA Administrator
Est. Start Date 10/01/2024
Est. Completion Date 09/30/2025
Department Community Redevelopment Agency
Type Capital Improvement
Description
Improvements to the built environment based on recommendations from a Crime Prevention Through Environmental Design (CPTED)
analysis.
Details
Type of Project Other improvement
Benefit to Community
Addresses areas and situations that encourage negative and criminal activity, therefore, resulting in an improved quality of
life for the community.
City of Fort Walton Beach | Budget Book 2025 Page 334
Capital Cost
FY2025 Budget Total Budget (all years) Project Total
$165,000 $365K $365K
Capital Cost by Year Capital Cost for Budgeted Years
2025 $165,000.00
2026 $100,000.00
2027 $100,000.00
$0 $40K $80K $120K $160K
Other
Other (100%) $365,000.00
TOTAL $365,000.00
Capital Cost Breakdown
Capital Cost FY2025 FY2026 FY2027 Total
Other $165,000 $100,000 $100,000 $365,000
Total $165,000 $100,000 $100,000 $365,000
City of Fort Walton Beach | Budget Book 2025 Page 335
Funding Sources
FY2025 Budget Total Budget (all years) Project Total
$100,000 $300K $300K
Funding Sources by Year Funding Sources for Budgeted Years
2025 $100,000.00
2026 $100,000.00
2027 $100,000.00
$0 $25K $50K $75K $100K
Funding Source 1
Funding Source 1 (100%) $300,000.00
TOTAL $300,000.00
Funding Sources Breakdown
Funding Sources FY2025 FY2026 FY2027 Total
Funding Source 1 $100,000 $100,000 $100,000 $300,000
Total $100,000 $100,000 $100,000 $300,000
City of Fort Walton Beach | Budget Book 2025 Page 336
CRA Wayfinding Signage System
Overview
Request Owner Chris Frassetti, Growth Management Director
Est. Start Date 10/01/2024
Est. Completion Date 09/30/2028
Department Community Redevelopment Agency
Type Capital Improvement
Description
The Community Redevelopment Area (CRA) Plan identifies locations for updated wayfinding signage through the CRA to establish a
unique identity for the CRA and enhance the CRA's vision to improve economic development, quality of life, and sense of community.
Details
Type of Project Other improvement
Supplemental Attachments
CRA Wayfinding System Design Package(/resource/cleargov-prod/projects/documents/1bc7aa07c2845a1b55e3.pdf)
Benefit to Community
This project will safely, clearly, and efficiently guide motorists to civic, cultural, visitor and recreational destinations
throughout the CRA. This project will also create a unique sense of arrival and place for Fort Walton Beach, differentiating
the City from adjacent municipalities.
City of Fort Walton Beach | Budget Book 2025 Page 337
Capital Cost
Total Historical FY2025 Budget Total Budget (all years) Project Total
$42,051 $75,000 $190K $232.051K
Capital Cost by Year Capital Cost for Budgeted Years
2025 $75,000.00
2026 $75,000.00
2028 $40,000.00
$0 $20K $40K $60K
Construction/Maintenance
Construction/Maintenance (100%) $190,000.00
TOTAL $190,000.00
Capital Cost Breakdown
Capital Cost Historical FY2025 FY2026 FY2028 Total
Design $42,051 $0 $0 $0 $42,051
Construction/Maintenance $0 $75,000 $75,000 $40,000 $190,000
Total $42,051 $75,000 $75,000 $40,000 $232,051
City of Fort Walton Beach | Budget Book 2025 Page 338
Funding Sources
FY2025 Budget Total Budget (all years) Project Total
$75,000 $190K $190K
Funding Sources by Year Funding Sources for Budgeted Years
2025 $75,000.00
2026 $75,000.00
2028 $40,000.00
$0 $20K $40K $60K
Funding Source 1
Funding Source 1 (100%) $190,000.00
TOTAL $190,000.00
Funding Sources Breakdown
Funding Sources FY2025 FY2026 FY2028 Total
Funding Source 1 $75,000 $75,000 $40,000 $190,000
Total $75,000 $75,000 $40,000 $190,000
City of Fort Walton Beach | Budget Book 2025 Page 339
CULTURE & RECREATION REQUESTS
City of Fort Walton Beach | Budget Book 2025 Page 340
Median Upgrades
Overview
Request Owner Tiffiny Corcoran, Recreation Director
Department Culture & Recreation
Type Other
Description
Upgrades to 15 medians on Miracle Strip Parkway from Wright to City Hall. Upgrades to include: sod, irrigation, shrubs
Capital Cost
FY2025 Budget Total Budget (all years) Project Total
$150,000 $150K $150K
Capital Cost by Year Capital Cost for Budgeted Years
2025 $150,000.00
$0 $40K $80K $120K
Other
Other (100%) $150,000.00
TOTAL $150,000.00
Capital Cost Breakdown
Capital Cost FY2025 Total
Other $150,000 $150,000
Total $150,000 $150,000
City of Fort Walton Beach | Budget Book 2025 Page 341
Funding Sources
FY2025 Budget Total Budget (all years) Project Total
$150,000 $150K $150K
Funding Sources by Year Funding Sources for Budgeted Years
2025 $150,000.00
$0 $40K $80K $120K
Funding Source 1
Funding Source 1 (100%) $150,000.00
TOTAL $150,000.00
Funding Sources Breakdown
Funding Sources FY2025 Total
Funding Source 1 $150,000 $150,000
Total $150,000 $150,000
City of Fort Walton Beach | Budget Book 2025 Page 342
Operational Costs
FY2025 Budget Total Budget (all years) Project Total
$150,000 $150K $150K
Operational Costs by Year Operational Costs for Budgeted Years
2025 $150,000.00
$0 $40K $80K $120K
Supplies
Supplies (100%) $150,000.00
TOTAL $150,000.00
Operational Costs Breakdown
Operational Costs FY2025 Total
Supplies $150,000 $150,000
Total $150,000 $150,000
City of Fort Walton Beach | Budget Book 2025 Page 343
POLICE REQUESTS
City of Fort Walton Beach | Budget Book 2025 Page 344
Police Facility Improvements
Overview
Request Owner Brandon Chapin, Police Lieutenant
Est. Start Date 10/01/2024
Est. Completion Date 08/01/2025
Department Police
Type Capital Improvement
Project Number TBD
Description
This remodel will include the upgrading of electronic hardware, such as computer monitors and server racks. It will also include the
implementation of hardware to move the communications center into a position to become a real-time crime center. This upgrade
comes as a result of the newly refreshed P24 state-wide radio center and will include an upgraded recording system for incoming calls to
the police department. Also, this request will be a capital improvement on the building as the projected cost includes the replacement of
flooring and furnishings within the communications center and the records division. This project would encompass the upgrade of the
City-Wide EOC which is housed within the Police Department training room. The upgrade would include interactive digital displays, to
allow real-time information transference to city personnel during natural disasters. Furthermore, this project would include the
installation of more audio/visual items to improve the user experience.
Images
Details Location
Type of Project Refurbishment
Supplemental Attachments
(/resource/cleargov-prod/projects/documents/a48eb7f0773ac26c907c.pdf)
City of Fort Walton Beach | Budget Book 2025 Page 345
(/resource/cleargov-prod/projects/documents/efa4113650e32e28b58f.pdf)
Capital Cost
FY2025 Budget Total Budget (all years) Project Total
$59,372 $59.372K $59.372K
Capital Cost by Year Capital Cost for Budgeted Years
2025 $59,372.00
$0 $15K $30K $45K
Repairs/Improvements
Repairs/Improvements (100%) $59,372.00
TOTAL $59,372.00
Capital Cost Breakdown
Capital Cost FY2025 Total
Repairs/Improvements $59,372 $59,372
Total $59,372 $59,372
City of Fort Walton Beach | Budget Book 2025 Page 346
PUBLIC WORKS & UTILITY SERVICES
REQUESTS
City of Fort Walton Beach | Budget Book 2025 Page 347
Lift Station No. 11 Replacement
Overview
Request Owner Daniel Payne, Public Works & Utility Services Director
Est. Start Date 10/01/2024
Est. Completion Date 09/30/2025
Department Public Works & Utility Services
Type Capital Improvement
Description
Lift-Station #11 is in the sidewalk and partially under McGriff Street NE. The structure is made of brick and has less than a 24" opening for
service personnel to access the station for pump replacement and repairs. This station is very hazardous for service personnel to enter.
The demand on this lift-station is hampered due to its 4" force main which crosses Beal Parkway. The station needs to be replaced and
relocated along with having a 6" force-main installed.
Images
Lift Station 11 Lift Station 11 Lift Station 11
Details
Type of Project Improvement
City of Fort Walton Beach | Budget Book 2025 Page 348
Capital Cost
FY2025 Budget Total Budget (all years) Project Total
$600,000 $3.3M $3.3M
Capital Cost by Year Capital Cost for Budgeted Years
2025 $600,000.00
2026 $300,000.00
2027 $300,000.00
2028 $600,000.00
2029 $1,500,000.00
$0 $400K $800K $1.2M
Construction/Maintenance (100%)$3,300,000.0
Construction/Maintenance TOTAL $3,300,000.00
Capital Cost Breakdown
Capital Cost FY2025 FY2026 FY2027 FY2028 FY2029 Total
Construction/Maintenance $600,000 $300,000 $300,000 $600,000 $1,500,000 $3,300,000
Total $600,000 $300,000 $300,000 $600,000 $1,500,000 $3,300,000
City of Fort Walton Beach | Budget Book 2025 Page 349
Funding Sources
FY2025 Budget Total Budget (all years) Project Total
$600,000 $3.3M $3.3M
Funding Sources by Year Funding Sources for Budgeted Years
2025 $600,000.00
2026 $300,000.00
2027 $300,000.00
2028 $600,000.00
2029 $1,500,000.00
$0 $400K $800K $1.2M
Funding Source 1 (100%) $3,300,000.00
Funding Source 1 TOTAL $3,300,000.00
Funding Sources Breakdown
Funding Sources FY2025 FY2026 FY2027 FY2028 FY2029 Total
Funding Source 1 $600,000 $300,000 $300,000 $600,000 $1,500,000 $3,300,000
Total $600,000 $300,000 $300,000 $600,000 $1,500,000 $3,300,000
City of Fort Walton Beach | Budget Book 2025 Page 350
Water Line Replacement
Overview
Request Owner Daniel Payne, Public Works & Utility Services Director
Est. Start Date 10/01/2024
Est. Completion Date 09/30/2025
Department Public Works & Utility Services
Type Capital Improvement
Description
Replace substandard (both in size and material) water lines with new PVC or ductile iron mains for increased water flow and improved
fire protection. The substandard water mains consist of galvanized iron or cast iron and transite and over time these materials become
brittle and tuberculation reduces the amount of flow and pressure available to customers. Also, the tuberculation can cause discolored
water during times of fire hydrant flushing and water maintenance projects. The proposed area is Beachview Drive (Bradley Drive to
Patton Drive) and Cape Drive (Holmes Boulevard to Sullivan Street).
Images
Details
Type of Project Improvement
City of Fort Walton Beach | Budget Book 2025 Page 351
Capital Cost
FY2025 Budget Total Budget (all years) Project Total
$85,000 $425K $425K
Capital Cost by Year Capital Cost for Budgeted Years
2025 $85,000.00
2026 $85,000.00
2027 $85,000.00
2028 $85,000.00
2029 $85,000.00
$0 $25K $50K $75K
Construction/Maintenance (100%) $425,000.00
Construction/Maintenance TOTAL $425,000.00
Capital Cost Breakdown
Capital Cost FY2025 FY2026 FY2027 FY2028 FY2029 Total
Construction/Maintenance $85,000 $85,000 $85,000 $85,000 $85,000 $425,000
Total $85,000 $85,000 $85,000 $85,000 $85,000 $425,000
City of Fort Walton Beach | Budget Book 2025 Page 352
Funding Sources
FY2025 Budget Total Budget (all years) Project Total
$85,000 $425K $425K
Funding Sources by Year Funding Sources for Budgeted Years
2025 $85,000.00
2026 $85,000.00
2027 $85,000.00
2028 $85,000.00
2029 $85,000.00
$0 $25K $50K $75K
Funding Source 1 (100%) $425,000.00
Funding Source 1 TOTAL $425,000.00
Funding Sources Breakdown
Funding Sources FY2025 FY2026 FY2027 FY2028 FY2029 Total
Funding Source 1 $85,000 $85,000 $85,000 $85,000 $85,000 $425,000
Total $85,000 $85,000 $85,000 $85,000 $85,000 $425,000
City of Fort Walton Beach | Budget Book 2025 Page 353
SEWER COLLECTION SYSTEM
REQUESTS
City of Fort Walton Beach | Budget Book 2025 Page 354
Sewer System Lining and Grouting
Overview
Request Owner Daniel Payne, Public Works & Utility Services Director
Est. Start Date 10/01/2024
Est. Completion Date 09/30/2025
Department Sewer Collection System
Type Capital Improvement
Project Number 5032
Description
The city has 110 miles of sewer lines, with a majority of the lines consisting of clay pipe. Clay and unlined cast iron pipes are susceptible to
root intrusion, offset joints and cracking due to the brittleness of the material. These problems allow a significant amount of inflow and
infiltration and debris into the wastewater system, which can eventually result in stop-ups and possible sanitary sewer overflows. Prior to
performing the rehabilitation, mains and manholes are inspected via closed-circuit television and monitored for leaks and other
problems. The rehabilitation techniques include cured-in-place pipe lining, epoxy-or urethane-based manhole lining, and chemical root
treatment.
Images
Details
Type of Project Improvement
City of Fort Walton Beach | Budget Book 2025 Page 355
Capital Cost
FY2025 Budget Total Budget (all years) Project Total
$100,000 $500K $500K
Capital Cost by Year Capital Cost for Budgeted Years
2025 $100,000.00
2026 $100,000.00
2027 $100,000.00
2028 $100,000.00
2029 $100,000.00
$0 $25K $50K $75K $100K
Construction/Maintenance (100%) $500,000.00
Construction/Maintenance TOTAL $500,000.00
Capital Cost Breakdown
Capital Cost FY2025 FY2026 FY2027 FY2028 FY2029 Total
Construction/Maintenance $100,000 $100,000 $100,000 $100,000 $100,000 $500,000
Total $100,000 $100,000 $100,000 $100,000 $100,000 $500,000
City of Fort Walton Beach | Budget Book 2025 Page 356
Funding Sources
FY2025 Budget Total Budget (all years) Project Total
$100,000 $500K $500K
Funding Sources by Year Funding Sources for Budgeted Years
2025 $100,000.00
2026 $100,000.00
2027 $100,000.00
2028 $100,000.00
2029 $100,000.00
$0 $25K $50K $75K $100K
Funding Source 1 (100%) $500,000.00
Funding Source 1 TOTAL $500,000.00
Funding Sources Breakdown
Funding Sources FY2025 FY2026 FY2027 FY2028 FY2029 Total
Funding Source 1 $100,000 $100,000 $100,000 $100,000 $100,000 $500,000
Total $100,000 $100,000 $100,000 $100,000 $100,000 $500,000
City of Fort Walton Beach | Budget Book 2025 Page 357
Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special
assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by
the committing governmental unit.
Accounting System: The total structure of records and procedures that identify record, classify, and report information on the
financial position and operations of a governmental unit or any of its funds, account groups, and organizational components.
Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on
the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest)
Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.
Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specific
public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.
Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable
securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that
earnings be rebated (paid) to the IRS.
Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.
Audit: An examination of a community's financial systems, procedures, and data by a certified public accountant (independent
auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit
serves as a valuable management tool in evaluating the fiscal performance of a community.
Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b)
explanatory comments as to application of auditing procedures; (c) findings and opinions. It is almost always accompanied by a
management letter which contains supplementary comments and recommendations.
Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound
practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.
Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a
specified date.
Betterments (Special Assessments): Whenever a specific area of a community receives benefit from a public improvement
(e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of
the costs it incurred. Each parcel receiving benefit from the improvement is assessed for its proportionate share of the cost of
such improvements. The proportionate share may be paid in full or the property owner may request that the assessors
apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s
committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.
Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified
sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future
date (maturity date), together with periodic interest at a specified rate. The term of a bond is always greater than one year. (See
Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond
issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the
bond issue.
Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a
project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded
by the community's legislative body to be removed from community's books.
Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.
City of Fort Walton Beach | Budget Book 2025 Page 358
Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation,
and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps
prospective investors determine the level of risk associated with a given fixed-income investment. Rating agencies, such as
Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where
AAA is the highest rating and C1 is a very low rating.
Budget: A plan for allocating resources to support particular services, purposes and functions over a specified period of time.
(See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and
has an initial useful live extending beyond a single financial reporting period. Capital assets include land and land
improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements;
vehicles, machinery and equipment. Communities typically define capital assets in terms of a minimum useful life and a
minimum initial cost. (See Fixed Assets)
Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset
improvements. Among other information, a capital budget should identify the method of financing each recommended
expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets)
Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or
agent designated as custodian of cash and bank deposits.
Cash Management: The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash
availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.
Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its
face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain
specified date, at the expiration of a certain specified time, or upon notice in writing.
Classification of Real Property: Assessors are required to classify all real property according to use into one of four classes:
residential, open space, commercial, and industrial. Having classified its real properties, local officials are permitted to
determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax
burden is to be borne by each class of real property and by personal property owners.
Collective Bargaining: The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an
employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and
working conditions.
Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The
index is often called the "cost-of-living index."
Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benefit derived and
the cost to achieve the benefit from different alternatives.
Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of
assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual
budget.
Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and
interest on any particular bond issue.
Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that
are chargeable to, but not yet paid from, a specific appropriation account.
Enterprise Funds: An enterprise fund is a separate accounting and financial reporting mechanism for municipal services for
which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of
total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an
enterprise fund, all costs of service delivery--direct, indirect, and capital costs—are identified. This allows the community to
recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the
City of Fort Walton Beach | Budget Book 2025 Page 359
"surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund
at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport
services.
Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject
to local taxation.
Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and
represent funding sources necessary to support a community's annual budget. (See Local Receipts)
Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is
available to particular categories of property or persons upon the timely submission and approval of an application to the
assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who
may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.
Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.
Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private
organizations, other governmental units, and other funds. These include pension (and other employee benefit) trust funds,
investment trust funds, private- purpose trust funds, and agency funds.
Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions
or circumstances.
Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service
costs or interest on loans.
Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day.
The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal
information also influence float.
Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying
such pledges are usually referred to as general obligation or full faith and credit bonds.
Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identified
activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations.
Fund Accounting: Organizing financial records into multiple, segregated locations for money. A fund is a distinct entity within
the municipal government in which financial resources and activity (assets, liabilities, fund balances, revenues, and
expenditures) are accounted for independently in accordance with specific regulations, restrictions or limitations. Examples of
funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the
Uniform Municipal Accounting System (UMAS) use multiple funds.
GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form
and content of governmental financial statements. GASB 34 requires a report on overall financial health, not just on individual
funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as
bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's financial performance,
trends and prospects for the future.
GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account
for and report other postemployment benefits in its accounting statements. Through actuarial analysis, municipalities must
identify the true costs of the OPEB earned by employees over their estimated years of actual service.
General Fund: The fund used to account for most financial resources and activities governed by the normal appropriation
process.
General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and
credit of its taxing authority.
Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school district.
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Indirect Cost: Costs of a service not reflected in the operating budget of the entity providing the service. An example of an
indirect cost of providing water service would be the value of time spent by non-water department employees processing
water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs
arises most often in the context of enterprise funds.
Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted
at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every
six months.
Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specified period of
time. It is always expressed in annual terms.
Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease
payments. The term does not include fixed assets used in governmental operations.
Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment,
maintenance, or salaries, as opposed to a program budget.
Local Aid: Revenue allocated by the state or counties to municipalities and school districts.
Maturity Date: The date that the principal of a bond becomes due and payable in full.
Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e.,
municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts,
counties but also bonds of the state and agencies of the state.
Note: A short-term loan, typically with a maturity date of a year or less.
Objects of Expenditures: A classification of expenditures that is used for coding any department disbursement, such as
“personal services,” “expenses,” or “capital outlay.”
Official Statement: A document prepared for potential investors that contains information about a prospective bond or note
issue and the issuer. The official statement is typically published with the notice of sale. It is sometimes called an offering
circular or prospectus.
Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year.
Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a
regional school district, regional transit authority, etc.
Performance Budget: A budget that stresses output both in terms of economy and efficiency.
Principal: The face amount of a bond, exclusive of accrued interest.
Program: A combination of activities to accomplish an end.
Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on
output.
Purchased Services: The cost of services that are provided by a vendor.
Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions
generally more favorable to the issuer.
Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or
unforeseen expenditures.
Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve
the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that
program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of
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the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record
information.
Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid.
RANs are full faith and credit obligations.
Revenue Bond: A bond payable from and secured solely by specific revenues and thereby not a full faith and credit obligation.
Revolving Fund: Allows a community to raise revenues from a specific service and use those revenues without appropriation to
support the service.
Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than
proceeds acquired through tax title foreclosure.
Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may
be appropriated for any lawful purpose.
Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.
Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of
assessed valuation of taxable real and personal property.
Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on
which property taxes are overdue.
Trust Fund: In general, a fund for money donated or transferred to a municipality with specific instructions on its use. As
custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the
commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is
established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.
Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet
credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned
or used as part of the bank’s reserves and they are not available for disbursement.)
Undesignated Fund Balance: Monies in the various government funds as of the end of the fiscal year that are neither
encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash.
Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets
exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not,
however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes
receivable and uncollected. (See Free Cash)
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reflect its market, or full
and fair cash value.
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