Okaloosa County BOCC — September 18, 2014 — VI.a. Review of Final FY15 Budget

TOURIST DEVELOPMENT DEPARTMENT MEMORANDUM DATE: September 18, 2014 TO: Tourist Development Council FROM: Ed Schroeder, Tourist Development Department Director Charlotte Dunworth, Finance, Administration, & Compliance Manager SUBJECT: Council Review of Final FY 2014-15 Budget Background The Board of County Commissioners held public hearings on the FY 2014-15 budget on September 4 & 15. Pursuant to Section D.200(1)(d) of the TDD Operations and Procedures Manual, the Council shall review the approved budget to ensure conformity with the County Tourist Development Plan and the provisions of Section 125.0104, Florida Statutes. If the Council has any objections to the approved budget, the objection(s) shall be presented to the Board. Discussion The FY 2014-15 budget as adopted by the Board is attached for review. TDC Recommendation to BCC For review; no recommendation needed unless the TDC has objections.  Budget Revenue Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 340 FEE REVENUE 345 ECONOMIC ENVIRONMENT FEES 1151R 5TH TDT-REVENUE 312145 TOURIST DEV TAX-5TH CENT $0 $2,704,003 $2,400,000 $2,680,000 $280,000 11.7% TAXES $0 $2,704,003 $2,400,000 $2,680,000 $280,000 11.7% 361101 INTEREST ON TIME DEPOSITS $0 $0 $50,000 $40,000 ($10,000) (20.0%) 361104 STATE INVESTMENT POOL INT $0 $0 $10,000 $7,500 ($2,500) (25.0%) 369901 REIMBURSEMENT-ADVERTISING $103,189 $76,094 $0 $10,000 $10,000 NA MISCELLANEOUS REVENUE $103,189 $76,094 $60,000 $57,500 ($2,500) (4.2%) 389901 BALANCES-CASH $0 $0 $3,500,000 $3,500,000 $0 0.0% OTHER SOURCES $0 $0 $3,500,000 $3,500,000 $0 0.0% TOTAL DEPARTMENT $103,189 $2,780,097 $5,960,000 $6,237,500 $277,500 4.7% 2-25  Budget Revenue Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 330 GRANT REVENUE 345 ECONOMIC ENVIRONMENT FEES 1152R 2ND TDT-REVENUE 312144 TOURIST DEV TAX-2ND CENT $0 $2,704,003 $2,400,000 $2,680,000 $280,000 11.7% TAXES $0 $2,704,003 $2,400,000 $2,680,000 $280,000 11.7% 361101 INTEREST ON TIME DEPOSITS $0 $0 $50,000 $40,000 ($10,000) (20.0%) 361104 STATE INVESTMENT POOL INT $0 $0 $10,000 $7,500 ($2,500) (25.0%) MISCELLANEOUS REVENUE $0 $0 $60,000 $47,500 ($12,500) (20.8%) 389901 BALANCES-CASH $0 $0 $2,500,000 $2,700,000 $200,000 8.0% OTHER SOURCES $0 $0 $2,500,000 $2,700,000 $200,000 8.0% TOTAL DEPARTMENT $0 $2,704,003 $4,960,000 $5,427,500 $467,500 9.4% 2-26  Budget Revenue Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 340 FEE REVENUE 347 CULTURE/RECREATION FEES 1173R 3RD TDT-REVENUE 312114 TOURIST DEV TAX-3RD CENT $0 $2,704,003 $2,400,000 $2,680,000 $280,000 11.7% TAXES $0 $2,704,003 $2,400,000 $2,680,000 $280,000 11.7% 347501 SALARIES-FULL-TIME $0 $14,924 $20,000 $15,000 ($5,000) (25.0%) 347512 PERSONNEL $0 $29,860 $10,000 $20,000 $10,000 100.0% 347515 CATERING-ARAMARK $0 $158,495 $160,000 $175,000 $15,000 9.4% 347520 LINEN $0 $7,327 $7,000 $7,500 $500 7.1% 347521 SECURITY $0 $23,200 $10,000 $24,000 $14,000 140.0% 347531 PHONES $0 $225 $500 $500 $0 0.0% 347532 INTERNET $0 $2,589 $2,500 $2,000 ($500) (20.0%) 347533 UTILITIES $0 $38,216 $50,000 $50,000 $0 0.0% 347534 COPIES & FAXES $0 $836 $1,000 $1,000 $0 0.0% 347541 ATM COMMISSIONS $0 $1,374 $750 $1,000 $250 33.3% 347543 MERCHANDISE COMMISSIONS $0 $90 $1,000 $2,000 $1,000 100.0% 347551 ROOM RENTAL $0 $282,963 $250,000 $260,000 $10,000 4.0% 347552 EQUIPMENT RENTAL $0 $236,445 $220,000 $220,000 $0 0.0% 347570 EVENT TICKET SALES $0 $3,626 $85,000 $75,000 ($10,000) (11.8%) 347590 OTHER SALES $0 $3,925 $5,000 $8,000 $3,000 60.0% CHARGES FOR SERVICES $0 $804,094 $822,750 $861,000 $38,250 4.6% 361101 INTEREST ON TIME DEPOSITS $0 $0 $0 $30,000 $30,000 NA 361104 STATE INVESTMENT POOL INT $0 $0 $0 $5,000 $5,000 NA 369990 OTHER MISC REVENUE $0 $288 $0 $0 $0 NA MISCELLANEOUS REVENUE $0 $288 $0 $35,000 $35,000 NA 389901 BALANCES-CASH $0 $0 $3,000,000 $1,800,000 ($1,200,000) (40.0%) OTHER SOURCES $0 $0 $3,000,000 $1,800,000 ($1,200,000) (40.0%) TOTAL DEPARTMENT $0 $3,508,385 $6,222,750 $5,376,000 ($846,750) (13.6%) 2-27  Budget Revenue Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 340 FEE REVENUE 347 CULTURE/RECREATION FEES 1175R 1ST TDT-REVENUE 312134 TOURIST DEV TAX-1ST CENT $2,625,700 $2,704,003 $2,400,000 $2,680,000 $280,000 11.7% TAXES $2,625,700 $2,704,003 $2,400,000 $2,680,000 $280,000 11.7% 347901 REEF INSPECTION FEES $0 $0 $0 $500 $500 NA CHARGES FOR SERVICES $0 $0 $0 $500 $500 NA 361101 INTEREST ON TIME DEPOSITS $0 $0 $100,000 $65,000 ($35,000) (35.0%) 361104 STATE INVESTMENT POOL INT $0 $0 $20,000 $15,000 ($5,000) (25.0%) MISCELLANEOUS REVENUE $0 $0 $120,000 $80,000 ($40,000) (33.3%) 389901 BALANCES-CASH $0 $0 $7,500,000 $7,000,000 ($500,000) (6.7%) OTHER SOURCES $0 $0 $7,500,000 $7,000,000 ($500,000) (6.7%) TOTAL DEPARTMENT $2,625,700 $2,704,003 $10,020,000 $9,760,500 ($259,500) (2.6%) 2-28  Budget Revenue Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 340 FEE REVENUE 347 CULTURE/RECREATION FEES 1176R SPECIAL ASSESSMENT 325213 BEACH RESTORE ASSESSMENT $0 $361,478 $350,000 $350,000 $0 0.0% LICENSES AND PERMITS $0 $361,478 $350,000 $350,000 $0 0.0% 361101 INTEREST ON TIME DEPOSITS $0 $476 $0 $5,000 $5,000 NA MISCELLANEOUS REVENUE $0 $476 $0 $5,000 $5,000 NA 386701 TRF FROM TAX COLL-EX FEES $0 $0 $0 $1,000 $1,000 NA OTHER SOURCES $0 $0 $0 $1,000 $1,000 NA TOTAL DEPARTMENT $0 $361,953 $350,000 $356,000 $6,000 1.7% 2-29  Budget Revenue Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 340 FEE REVENUE 347 CULTURE/RECREATION FEES 1179R 4TH TDT-REVENUE 312124 TOURIST DEV TAX-4TH CENT $0 $2,704,003 $2,400,000 $2,680,000 $280,000 11.7% TAXES $0 $2,704,003 $2,400,000 $2,680,000 $280,000 11.7% 361101 INTEREST ON TIME DEPOSITS $0 $50,585 $50,000 $65,000 $15,000 30.0% 361104 STATE INVESTMENT POOL INT $0 $4,182 $5,000 $15,000 $10,000 200.0% MISCELLANEOUS REVENUE $0 $54,767 $55,000 $80,000 $25,000 45.5% 389901 BALANCES-CASH $0 $0 $4,000,000 $5,000,000 $1,000,000 25.0% OTHER SOURCES $0 $0 $4,000,000 $5,000,000 $1,000,000 25.0% TOTAL DEPARTMENT $0 $2,758,770 $6,455,000 $7,760,000 $1,305,000 20.2% 2-30  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 550 ECONOMIC ENVIRONMENT 552 INDUSTRY DEVELOPMENT 1151 5TH TDT-TOURISM PROMOTION 512010 SALARIES/WAGES-FULL-TIME $265,044.23 $310,384.70 $0.00 $0.00 $0.00 NA 512020 SALARIES/WAGES-PART-TIME $19,469.85 $20,950.77 $0.00 $0.00 $0.00 NA 521000 FICA TAXES $21,515.13 $24,584.88 $0.00 $0.00 $0.00 NA 522000 RETIREMENT CONTRIBUTIONS $14,680.16 $23,647.20 $0.00 $0.00 $0.00 NA 523000 LIFE & HEALTH INSURANCE $52,468.47 $61,591.45 $0.00 $0.00 $0.00 NA 523012 CONTRA L&H INS (REBATE) ($2,460.00) ($4,540.25) $0.00 $0.00 $0.00 NA 524000 WORKERS' COMPENSATION $1,161.00 $0.00 $0.00 $0.00 $0.00 NA PERSONAL SERVICES $371,878.84 $436,618.75 $0.00 $0.00 $0.00 NA 534002 CS-ADVERTISING $1,346,265.70 $500,502.22 $0.00 $0.00 $0.00 NA 534003 CS-CONSULTING $0.00 $0.00 $66,500.00 $44,600.00 ($21,900.00) (32.9%) 534009 CS-PUBLIC RELATIONS $139,171.32 $680.76 $1,000.00 $0.00 ($1,000.00) (100.0%) 534018 CS-CHAMBER OF COMMERCE $20,000.00 $35,000.00 $40,000.00 $40,000.00 $0.00 0.0& 534500 CS-PERSONNEL $36,265.74 $31,333.07 $65,000.00 $0.00 ($65,000.00) (100.0%) 534600 CS-JANITORIAL $5,150.00 $0.00 $0.00 $0.00 $0.00 NA 534900 CS-OTHER $840.00 $110.00 $1,100.00 $0.00 ($1,100.00) (100.0%) 540002 TRAVEL OUT-OF-COUNTY $5,400.05 $0.00 $0.00 $15,000.00 $15,000.00 NA 540005 TRAVEL LODGING EXPENSES $1,986.15 $0.00 $0.00 $15,000.00 $15,000.00 NA 541010 COMMUNICATIONS SERVICE $3,816.83 $4,705.67 $0.00 $0.00 $0.00 NA 542001 POSTAGE/FREIGHT CHARGES $63,022.96 $30,842.51 $59,500.00 $500.00 ($59,000.00) (99.2%) 544620 R/L-BUILDINGS $4,517.90 $0.00 $0.00 $0.00 $0.00 NA 544640 R/L-EQUIPMENT $0.00 $0.00 $0.00 $0.00 $0.00 NA 545990 INSURANCE-OTHER $48,782.00 $53,290.00 $1,264.00 $1,415.00 $151.00 11.9% 546900 RM-TECHINCAL SUPT SERVICE $0.00 $0.00 $0.00 $900.00 $900.00 NA 547002 PRINTING & BINDING $14,884.30 $86,186.50 $110,000.00 $0.00 ($110,000.00) (100.0%) 548001 PROMOTIONAL ACTIVITIES $9,724.44 $105,719.11 $50,000.00 $48,905.00 ($1,095.00) (2.2%) 548003 TRADE SHOW FEES $0.00 $0.00 $0.00 $8,000.00 $8,000.00 NA 548010 AGENCY BASE SVCS-MONTHLY $0.00 $163,183.06 $232,500.00 $348,750.00 $116,250.00 50.0% 548011 AGENCY SVCS-OTHER $0.00 $0.00 $0.00 $87,500.00 $87,500.00 NA 548020 WEBSITE DEV & MAINTENANCE $0.00 $216,779.37 $0.00 $82,500.00 $82,500.00 NA 548040 PUBLIC RELATIONS $0.00 $35,583.75 $50,000.00 $0.00 ($50,000.00) (100.0%) 548041 RESEARCH $0.00 $0.00 $55,000.00 $0.00 ($55,000.00) (100.0%) 548042 FALL CAMPAIGN $0.00 $0.00 $200,000.00 $477,685.00 $277,685.00 138.8% 548043 CHRISTMAS CAMPAIGN $0.00 $0.00 $525,000.00 $127,878.00 ($397,122.00) (75.6%) 548044 SNOWBIRD CAMPAIGN $0.00 $0.00 $130,000.00 $174,558.00 $44,558.00 34.3% 548045 SPRING CAMPAIGN $0.00 $0.00 $200,000.00 $0.00 ($200,000.00) (100.0%) 548046 SUMMER CAMPAIGN $0.00 $0.00 $100,000.00 $840,029.00 $740,029.00 740.0% 548047 NON-SEASONAL $0.00 $0.00 $25,000.00 $84,390.00 $59,390.00 237.6% 548049 BRANDING $0.00 $0.00 $200,000.00 $0.00 ($200,000.00) (100.0%) 548051 CAMPAIGN PRODUCTION $0.00 $0.00 $250,000.00 $200,000.00 ($50,000.00) (20.0%) 548060 SPECIAL EVENTS $0.00 $0.00 $0.00 $225,000.00 $225,000.00 NA 548090 PROMOTIONAL RESERVES $0.00 $0.00 $0.00 $100,000.00 $100,000.00 NA 549520 ADMINISTRATIVE CHARGES $0.00 $76,391.36 $72,000.00 $80,400.00 $8,400.00 11.7% 549900 MISCELLANEOUS CHARGES $161,103.50 $0.00 $0.00 $0.00 $0.00 NA 549904 JOB LISTING EXPENSES $547.74 $0.00 $0.00 $0.00 $0.00 NA 549905 MOTOR VEHICLE REPORTS $56.83 $0.00 $0.00 $0.00 $0.00 NA 549906 BACKGROUND CHECKS $639.40 $397.50 $0.00 $0.00 $0.00 NA 551001 OFFICE SUPPLIES $9,926.40 $12,094.20 $7,000.00 $0.00 ($7,000.00) (100.0%) 552800 COMPUTER SUPPLIES $1,050.00 $2,254.90 $1,200.00 $0.00 ($1,200.00) (100.0%) 552801 COMPUTER SOFTWARE $1,612.98 $44.98 $1,500.00 $0.00 ($1,500.00) (100.0%) 552990 OTHER SUPPLIES $6,483.94 $711.95 $1,000.00 $0.00 ($1,000.00) (100.0%) 554001 BOOK/PUB/SUB/MEMBERSHIPS $5,863.12 $5,168.72 $8,000.00 $2,000.00 ($6,000.00) (75.0%) 555001 TRAINING/EDUCATION EXPENS $595.61 $432.73 $2,000.00 $0.00 ($2,000.00) (100.0%) 3-56  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- OPERATING EXPENSES $1,887,706.91 $1,361,412.36 $2,454,564.00 $3,005,010.00 $550,446.00 22.4% 599090 RESERVE FOR CONTINGENCIES $0.00 $0.00 $3,505,436.00 $0.00 ($3,505,436.00) (100.0%) 599140 RESERVE-TDD O&M $0.00 $0.00 $0.00 $1,051,754.00 $1,051,754.00 NA 599146 RESERVE-PROM ACTIVITIES $0.00 $0.00 $0.00 $2,180,736.00 $2,180,736.00 NA NON-OPERATING EXPENSES $0.00 $0.00 $3,505,436.00 $3,232,490.00 ($272,946.00) (7.8%) TOTAL DEPARTMENT $2,259,585.75 $1,798,031.11 $5,960,000.00 $6,237,500.00 $277,500.00 4.7% 3-57  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 550 ECONOMIC ENVIRONMENT 552 INDUSTRY DEVELOPMENT 1152 2ND TDT-ADMINISTRATION 512010 SALARIES/WAGES-FULL-TIME $55,752.16 $56,167.86 $360,064.00 $360,909.00 $845.00 0.2% 512020 SALARIES/WAGES-PART-TIME $0.00 $0.00 $34,091.00 $62,007.00 $27,916.00 81.9% 514010 OVERTIME $0.00 $0.00 $0.00 $0.00 $0.00 NA 521000 FICA TAXES $4,017.11 $4,174.50 $30,153.00 $32,353.00 $2,200.00 7.3% 522000 RETIREMENT CONTRIBUTIONS $2,722.48 $3,140.98 $42,917.00 $49,688.00 $6,771.00 15.8% 523000 LIFE & HEALTH INSURANCE $9,902.64 $10,068.24 $60,354.00 $46,622.00 ($13,732.00) (22.8%) 523012 CONTRA L&H INS (REBATE) ($480.00) ($762.00) $0.00 $0.00 $0.00 NA 524000 WORKERS' COMPENSATION $139.00 $150.00 $1,815.00 $1,498.00 ($317.00) (17.5%) PERSONAL SERVICES $72,053.39 $72,939.58 $529,394.00 $553,077.00 $23,683.00 4.5% 531001 PS-ATTORNEY-OTHER $126,637.80 $239,406.66 $150,000.00 $60,000.00 ($90,000.00) (60.0%) 531552 PS-COMM & RESEARCH $0.00 $0.00 $0.00 $54,220.00 $54,220.00 NA 534001 CS-GENERAL FUND ADMIN $324,734.00 $398,979.00 $398,979.00 $404,964.00 $5,985.00 1.5% 534500 CS-PERSONNEL $0.00 $0.00 $8,500.00 $30,000.00 $21,500.00 252.9% 534900 CS-OTHER $0.00 $0.00 $0.00 $1,000.00 $1,000.00 NA 540001 TRAVEL IN-COUNTY $0.00 $0.00 $0.00 $100.00 $100.00 NA 540002 TRAVEL OUT-OF-COUNTY $2,866.83 $0.00 $6,400.00 $8,180.00 $1,780.00 27.8% 540005 TRAVEL LODGING EXPENSES $2,137.67 $0.00 $5,400.00 $7,700.00 $2,300.00 42.6% 541010 COMMUNICATIONS SERVICE $93.64 $2,199.99 $2,450.00 $17,622.00 $15,172.00 619.3% 541011 CELLULAR PHONES/PAGERS $6,929.26 $7,921.62 $3,400.00 $5,280.00 $1,880.00 55.3% 542001 POSTAGE/FREIGHT CHARGES $7,195.83 $8,653.82 $9,000.00 $70,000.00 $61,000.00 677.8% 543001 UTILITIES-ELECTRIC $11,477.57 $0.00 $0.00 $0.00 $0.00 NA 543004 UTILITIES-GARBAGE $2,556.27 $0.00 $0.00 $0.00 $0.00 NA 543010 UTILITIES-WATER & SEWER $1,199.47 $0.00 $0.00 $0.00 $0.00 NA 544620 R/L-BUILDINGS $0.00 $0.00 $0.00 $8,280.00 $8,280.00 NA 544640 R/L-EQUIPMENT $4,632.70 $5,018.76 $2,509.00 $5,028.00 $2,519.00 100.4% 544644 R/L-FLEET VEHICLES $0.00 $0.00 $2,245.00 $1,000.00 ($1,245.00) (55.5%) 545990 INSURANCE-OTHER $550.00 $1,081.00 $8,830.00 $9,884.00 $1,054.00 11.9% 546620 RM-FACILITIES $8,076.84 $2,014.94 $6,900.00 $0.00 ($6,900.00) (100.0%) 546640 RM-EQUIPMENT $6,587.00 $6,604.25 $6,900.00 $0.00 ($6,900.00) (100.0%) 546644 RM-VEHICLES-FLEET $3,241.52 $3,818.15 $2,229.00 $2,681.00 $452.00 20.3% 546645 RM-MOTOR VEHICLE $42.98 $49.85 $100.00 $0.00 ($100.00) (100.0%) 546900 RM-TECHINCAL SUPT SERVICE $14,068.86 $1,842.50 $4,400.00 $1,843.00 ($2,557.00) (58.1%) 547002 PRINTING & BINDING $140.00 $0.00 $350.00 $110,350.00 $110,000.00 31428.6% 549520 ADMINISTRATIVE CHARGES $156,189.56 $96,396.97 $72,000.00 $80,400.00 $8,400.00 11.7% 549900 MISCELLANEOUS CHARGES $3,901.82 $1,110.03 $2,400.00 $300.00 ($2,100.00) (87.5%) 549901 LEGAL ADVERTISING $2,650.87 $1,478.29 $750.00 $600.00 ($150.00) (20.0%) 549904 JOB LISTING EXPENSES $0.00 $0.00 $0.00 $500.00 $500.00 NA 549905 MOTOR VEHICLE REPORTS $0.00 $40.00 $25.00 $50.00 $25.00 100.0% 549906 BACKGROUND CHECKS $0.00 $60.95 $300.00 $250.00 ($50.00) (16.7%) 551001 OFFICE SUPPLIES $1,562.69 $354.29 $8,200.00 $10,500.00 $2,300.00 28.0% 552010 FLEET FUEL $11,382.54 $4,973.96 $9,789.00 $6,237.00 ($3,552.00) (36.3%) 552800 COMPUTER SUPPLIES $15,749.63 $1,806.49 $2,400.00 $6,900.00 $4,500.00 187.5% 552801 COMPUTER SOFTWARE $34.99 $218.00 $2,700.00 $25.00 ($2,675.00) (99.1%) 552990 OTHER SUPPLIES $12,226.16 $2,830.37 $6,910.00 $10,740.00 $3,830.00 55.4% 554001 BOOK/PUB/SUB/MEMBERSHIPS $3,919.43 $4,590.69 $32,758.00 $9,759.00 ($22,999.00) (70.2%) 555001 TRAINING/EDUCATION EXPENS $240.00 $0.00 $4,750.00 $2,070.00 ($2,680.00) (56.4%) OPERATING EXPENSES $731,025.93 $791,450.58 $761,574.00 $926,463.00 $164,889.00 21.7% 564502 ECONOMIC ENVIRONMNT EQUIP $0.00 $0.00 $0.00 $3,000.00 $3,000.00 NA 564503 COMPUTER EQUIPMENT $21,655.41 $12,900.77 $4,000.00 $6,000.00 $2,000.00 50.0% 564504 VEHICLES $0.00 $0.00 $0.00 $35,000.00 $35,000.00 NA 3-58  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- CAPITAL OUTLAY $21,655.41 $12,900.77 $4,000.00 $44,000.00 $40,000.00 1000.0% 581205 OI FIRE DISTRICT $0.00 $0.00 $0.00 $0.00 $0.00 NA 581210 DESTIN FIRE DEPARTMENT $0.00 $0.00 $551,536.00 $519,157.00 ($32,379.00) (5.9%) GRANTS & AIDS $0.00 $0.00 $551,536.00 $519,157.00 ($32,379.00) (5.9%) 591001 BT-GENERAL FUND $0.00 $0.00 $551,536.00 $519,157.00 ($32,379.00) (5.9%) 599010 RESERVE/CASH CARRYFORWARD $0.00 $0.00 $0.00 $0.00 $0.00 NA 599090 RESERVE FOR CONTINGENCIES $0.00 $0.00 $2,561,960.00 $0.00 ($2,561,960.00) (100.0%) 599140 RESERVE-TDD O&M $0.00 $0.00 $0.00 $870,572.00 $870,572.00 NA 599141 RESERVE-TDD BEACH RESTORE $0.00 $0.00 $0.00 $1,995,074.00 $1,995,074.00 NA 599142 RESERVE-TDD PASS DREDGING $0.00 $0.00 $0.00 $0.00 $0.00 NA NON-OPERATING EXPENSES $0.00 $0.00 $3,113,496.00 $3,384,803.00 $271,307.00 8.7% TOTAL DEPARTMENT $824,734.73 $877,290.93 $4,960,000.00 $5,427,500.00 $467,500.00 9.4% 3-59  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 550 ECONOMIC ENVIRONMENT 552 INDUSTRY DEVELOPMENT 1154 5TH TDT-CVB 534002 CS-ADVERTISING $39,321.22 $0.00 $0.00 $0.00 $0.00 NA 540001 TRAVEL IN-COUNTY $8.88 $0.00 $0.00 $0.00 $0.00 NA 540002 TRAVEL OUT-OF-COUNTY $7,094.25 $0.00 $0.00 $0.00 $0.00 NA 540005 TRAVEL LODGING EXPENSES $9,512.49 $0.00 $0.00 $0.00 $0.00 NA 542001 POSTAGE/FREIGHT CHARGES $78.00 $0.00 $0.00 $0.00 $0.00 NA 547002 PRINTING & BINDING $280.00 $0.00 $0.00 $0.00 $0.00 NA 548001 PROMOTIONAL ACTIVITIES $6,796.15 $0.00 $0.00 $0.00 $0.00 NA 548003 TRADE SHOW FEES $14,364.02 $0.00 $0.00 $0.00 $0.00 NA 548070 ADVERTISING $0.00 $0.00 $0.00 $0.00 $0.00 NA 551001 OFFICE SUPPLIES $746.83 $0.00 $0.00 $0.00 $0.00 NA 554001 BOOK/PUB/SUB/MEMBERSHIPS $2,362.25 $0.00 $0.00 $0.00 $0.00 NA 555001 TRAINING/EDUCATION EXPENS $10,646.50 $0.00 $0.00 $0.00 $0.00 NA OPERATING EXPENSES $91,210.59 $0.00 $0.00 $0.00 $0.00 NA TOTAL DEPARTMENT $91,210.59 $0.00 $0.00 $0.00 $0.00 NA 3-60  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 550 ECONOMIC ENVIRONMENT 552 INDUSTRY DEVELOPMENT 1155 5TH TDT-FILM COMMISSION 534002 CS-ADVERTISING $1,178.00 $0.00 $0.00 $0.00 $0.00 NA 534003 CS-CONSULTING $37,760.96 $0.00 $0.00 $0.00 $0.00 NA 540002 TRAVEL OUT-OF-COUNTY $4,502.40 $0.00 $0.00 $0.00 $0.00 NA 540005 TRAVEL LODGING EXPENSES $0.00 $0.00 $0.00 $0.00 $0.00 NA 542001 POSTAGE/FREIGHT CHARGES $0.00 $0.00 $0.00 $0.00 $0.00 NA 546900 RM-TECHINCAL SUPT SERVICE $900.00 $0.00 $0.00 $0.00 $0.00 NA 547002 PRINTING & BINDING $140.00 $0.00 $0.00 $0.00 $0.00 NA 548001 PROMOTIONAL ACTIVITIES $8,036.91 $0.00 $0.00 $0.00 $0.00 NA 548003 TRADE SHOW FEES $2,000.00 $0.00 $0.00 $0.00 $0.00 NA 548070 ADVERTISING $0.00 $0.00 $0.00 $0.00 $0.00 NA 554001 BOOK/PUB/SUB/MEMBERSHIPS $0.00 $0.00 $0.00 $0.00 $0.00 NA OPERATING EXPENSES $54,518.27 $0.00 $0.00 $0.00 $0.00 NA TOTAL DEPARTMENT $54,518.27 $0.00 $0.00 $0.00 $0.00 NA 3-61  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 550 ECONOMIC ENVIRONMENT 552 INDUSTRY DEVELOPMENT 1157 BP & FCNC COUNCIL FY10 548001 PROMOTIONAL ACTIVITIES $0.00 $0.00 $0.00 $0.00 $0.00 NA OPERATING EXPENSES $0.00 $0.00 $0.00 $0.00 $0.00 NA TOTAL DEPARTMENT $0.00 $0.00 $0.00 $0.00 $0.00 NA 3-62  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 550 ECONOMIC ENVIRONMENT 552 INDUSTRY DEVELOPMENT 1158 BP & FCNC COUNCIL FY11 548001 PROMOTIONAL ACTIVITIES $0.00 $0.00 $0.00 $0.00 $0.00 NA OPERATING EXPENSES $0.00 $0.00 $0.00 $0.00 $0.00 NA TOTAL DEPARTMENT $0.00 $0.00 $0.00 $0.00 $0.00 NA 3-63  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 570 CULTURE/RECREATION 572 PARKS AND RECREATION 1170 2ND TDT-FAC/O&M 512010 SALARIES/WAGES-FULL-TIME $59,864.56 $0.00 $0.00 $0.00 $0.00 NA 521000 FICA TAXES $4,523.10 $0.00 $0.00 $0.00 $0.00 NA 522000 RETIREMENT CONTRIBUTIONS $2,923.39 $0.00 $0.00 $0.00 $0.00 NA 523000 LIFE & HEALTH INSURANCE $9,902.64 $0.00 $0.00 $0.00 $0.00 NA 524000 WORKERS' COMPENSATION $149.00 $0.00 $0.00 $0.00 $0.00 NA PERSONAL SERVICES $77,362.69 $0.00 $0.00 $0.00 $0.00 NA 534003 CS-CONSULTING $51,509.72 $0.00 $0.00 $0.00 $0.00 NA 534010 CS-PARKS CLEANING $84,410.88 $0.00 $0.00 $0.00 $0.00 NA 534109 CS-BEACH CLEANING-DESTIN $266,820.00 $0.00 $0.00 $0.00 $0.00 NA 534110 CS-BEACH CLEAN-OK ISLAND $187,370.75 $0.00 $0.00 $0.00 $0.00 NA 534111 CS-TURTLE WATCH PROGRAM $34,998.00 $0.00 $0.00 $0.00 $0.00 NA 540002 TRAVEL OUT-OF-COUNTY $2,866.83 $0.00 $0.00 $0.00 $0.00 NA 540005 TRAVEL LODGING EXPENSES $2,137.67 $0.00 $0.00 $0.00 $0.00 NA 542001 POSTAGE/FREIGHT CHARGES $0.00 $0.00 $0.00 $0.00 $0.00 NA 546620 RM-FACILITIES $1,318.98 $0.00 $0.00 $0.00 $0.00 NA 549900 MISCELLANEOUS CHARGES $306.20 $0.00 $0.00 $0.00 $0.00 NA 552990 OTHER SUPPLIES $846.97 $0.00 $0.00 $0.00 $0.00 NA 554001 BOOK/PUB/SUB/MEMBERSHIPS $6,116.88 $0.00 $0.00 $0.00 $0.00 NA OPERATING EXPENSES $638,702.88 $0.00 $0.00 $0.00 $0.00 NA 562790 OTHER CONSTRUCTION $0.00 $0.00 $0.00 $0.00 $0.00 NA 563753 ARTIFICIAL REEF $25,789.59 $0.00 $0.00 $0.00 $0.00 NA CAPITAL OUTLAY $25,789.59 $0.00 $0.00 $0.00 $0.00 NA 582301 ENVIRONMENTAL COUNCIL $7,500.00 $0.00 $0.00 $0.00 $0.00 NA GRANTS & AIDS $7,500.00 $0.00 $0.00 $0.00 $0.00 NA 591001 BT-GENERAL FUND $0.00 $0.00 $0.00 $0.00 $0.00 NA 599090 RESERVE FOR CONTINGENCIES $0.00 $0.00 $0.00 $0.00 $0.00 NA NON-OPERATING EXPENSES $0.00 $0.00 $0.00 $0.00 $0.00 NA TOTAL DEPARTMENT $749,355.16 $0.00 $0.00 $0.00 $0.00 NA 3-64  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 570 CULTURE/RECREATION 575 SPECIAL RECREATION FACILITIES 1172 3RD TDT-C.C. PROMOTIONS 512010 SALARIES/WAGES-FULL-TIME $0.00 $80,012.96 $209,281.00 $213,442.00 $4,161.00 2.0% 521000 FICA TAXES $0.00 $5,487.14 $16,010.00 $16,328.00 $318.00 2.0% 522000 RETIREMENT CONTRIBUTIONS $0.00 $4,191.28 $14,545.00 $15,581.00 $1,036.00 7.1% 523000 LIFE & HEALTH INSURANCE $0.00 $14,682.85 $36,090.00 $43,559.00 $7,469.00 20.7% 523012 CONTRA L&H INS (REBATE) $0.00 ($1,111.25) $0.00 $0.00 $0.00 NA 524000 WORKERS' COMPENSATION $0.00 $228.00 $565.00 $555.00 ($10.00) (1.8%) PERSONAL SERVICES $0.00 $103,490.98 $276,491.00 $289,465.00 $12,974.00 4.7% 534500 CS-PERSONNEL $0.00 $0.00 $0.00 $7,900.00 $7,900.00 NA 540001 TRAVEL IN-COUNTY $0.00 $0.00 $2,000.00 $40.00 ($1,960.00) (98.0%) 540002 TRAVEL OUT-OF-COUNTY $0.00 $6,906.66 $29,500.00 $26,766.00 ($2,734.00) (9.3%) 540005 TRAVEL LODGING EXPENSES $0.00 $9,467.10 $21,500.00 $21,564.00 $64.00 0.3% 541011 CELLULAR PHONES/PAGERS $0.00 $0.00 $0.00 $3,120.00 $3,120.00 NA 542001 POSTAGE/FREIGHT CHARGES $0.00 $515.32 $5,000.00 $6,560.00 $1,560.00 31.2% 544620 R/L-BUILDINGS $0.00 $0.00 $0.00 $2,520.00 $2,520.00 NA 545990 INSURANCE-OTHER $0.00 $278.00 $1,227.00 $1,373.00 $146.00 11.9% 547002 PRINTING & BINDING $0.00 $11,179.49 $89,500.00 $4,170.00 ($85,330.00) (95.3%) 548001 PROMOTIONAL ACTIVITIES $0.00 $17,778.77 $40,000.00 $34,465.00 ($5,535.00) (13.8%) 548002 EVENT PROMOTIONAL ACTIVTY $0.00 $1.09 $10,000.00 $4,700.00 ($5,300.00) (53.0%) 548003 TRADE SHOW FEES $0.00 $18,191.09 $55,200.00 $57,655.00 $2,455.00 4.4% 548010 AGENCY BASE SVCS-MONTHLY $0.00 $162,328.06 $232,500.00 $116,250.00 ($116,250.00) (50.0%) 548011 AGENCY SVCS-OTHER $0.00 $0.00 $0.00 $12,500.00 $12,500.00 NA 548020 WEBSITE DEV & MAINTENANCE $0.00 $68,060.98 $50,000.00 $0.00 ($50,000.00) (100.0%) 548040 PUBLIC RELATIONS $0.00 $9,473.34 $170,000.00 $70,400.00 ($99,600.00) (58.6%) 548048 GROUP & CONVEN CAMPAIGN $0.00 $5,000.00 $200,000.00 $210,235.00 $10,235.00 5.1% 548049 BRANDING $0.00 $0.00 $100,000.00 $0.00 ($100,000.00) (100.0%) 548050 SPONSORSHIPS $0.00 $85,658.07 $175,000.00 $0.00 ($175,000.00) (100.0%) 548051 CAMPAIGN PRODUCTION $0.00 $0.00 $150,000.00 $0.00 ($150,000.00) (100.0%) 548060 SPECIAL EVENTS $0.00 $20,345.00 $200,000.00 $0.00 ($200,000.00) (100.0%) 548070 ADVERTISING $0.00 $3,087.50 $109,000.00 $11,210.00 ($97,790.00) (89.7%) 548090 PROMOTIONAL RESERVES $0.00 $0.00 $0.00 $0.00 $0.00 NA 549900 MISCELLANEOUS CHARGES $0.00 $0.00 $200.00 $200.00 $0.00 0.0& 549904 JOB LISTING EXPENSES $0.00 $0.00 $100.00 $250.00 $150.00 150.0% 549906 BACKGROUND CHECKS $0.00 $82.45 $100.00 $125.00 $25.00 25.0% 551001 OFFICE SUPPLIES $0.00 $0.00 $700.00 $0.00 ($700.00) (100.0%) 552010 FLEET FUEL $0.00 $0.00 $0.00 $0.00 $0.00 NA 552100 CLOTHING/WEARING APPAREL $0.00 $0.00 $0.00 $204.00 $204.00 NA 552801 COMPUTER SOFTWARE $0.00 $1,556.25 $4,920.00 $1,617.00 ($3,303.00) (67.1%) 554001 BOOK/PUB/SUB/MEMBERSHIPS $0.00 $10,065.00 $16,000.00 $21,620.00 $5,620.00 35.1% 555001 TRAINING/EDUCATION EXPENS $0.00 $9,750.20 $9,000.00 $2,295.00 ($6,705.00) (74.5%) OPERATING EXPENSES $0.00 $439,724.37 $1,671,447.00 $617,739.00 ($1,053,708.00) (63.0%) 599140 RESERVE-TDD O&M $0.00 $0.00 $0.00 $314,734.00 $314,734.00 NA NON-OPERATING EXPENSES $0.00 $0.00 $0.00 $314,734.00 $314,734.00 NA TOTAL DEPARTMENT $0.00 $543,215.35 $1,947,938.00 $1,221,938.00 ($726,000.00) (37.3%) 3-65  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 570 CULTURE/RECREATION 575 SPECIAL RECREATION FACILITIES 1173 3RD TDT-C.C. O & M 512010 SALARIES/WAGES-FULL-TIME $0.00 $564,995.47 $695,898.00 $744,043.00 $48,145.00 6.9% 512020 SALARIES/WAGES-PART-TIME $0.00 $35,301.81 $60,020.00 $49,093.00 ($10,927.00) (18.2%) 514010 OVERTIME $0.00 $15,952.64 $0.00 $0.00 $0.00 NA 521000 FICA TAXES $0.00 $45,736.64 $57,828.00 $60,674.00 $2,846.00 4.9% 522000 RETIREMENT CONTRIBUTIONS $0.00 $35,306.06 $53,425.00 $56,641.00 $3,216.00 6.0% 523000 LIFE & HEALTH INSURANCE $0.00 $97,732.50 $135,756.00 $125,506.00 ($10,250.00) (7.6%) 523012 CONTRA L&H INS (REBATE) $0.00 ($6,731.00) $0.00 $0.00 $0.00 NA 524000 WORKERS' COMPENSATION $0.00 $12,765.00 $16,099.00 $16,630.00 $531.00 3.3% PERSONAL SERVICES $0.00 $801,059.12 $1,019,026.00 $1,052,587.00 $33,561.00 3.3% 531002 PS-OTHER ATTORNEY SVCS $0.00 $0.00 $30,000.00 $0.00 ($30,000.00) (100.0%) 532001 ACCOUNTING & AUDITING $0.00 $0.00 $0.00 $1,500.00 $1,500.00 NA 534001 CS-GENERAL FUND ADMIN $0.00 $176,235.00 $176,235.00 $178,879.00 $2,644.00 1.5% 534200 CS-SECURITY $0.00 $0.00 $0.00 $25,000.00 $25,000.00 NA 534500 CS-PERSONNEL $0.00 $0.00 $5,000.00 $135,000.00 $130,000.00 2600.0% 534550 CS-UNIFORMS $0.00 $0.00 $0.00 $0.00 $0.00 NA 534607 CS-LAWN SERVICE $0.00 $0.00 $0.00 $13,573.00 $13,573.00 NA 534750 CS-MASS TRANSIT $0.00 $0.00 $0.00 $5,000.00 $5,000.00 NA 534751 CS-RIGGING/PRODUCTION $0.00 $0.00 $0.00 $0.00 $0.00 NA 534752 CS-CATERING $0.00 $0.00 $0.00 $0.00 $0.00 NA 534753 CS-ELECTRICAL CONTRACTING $0.00 $0.00 $0.00 $0.00 $0.00 NA 534754 CS-SHOW DECORATIONS $0.00 $0.00 $0.00 $0.00 $0.00 NA 534755 CS-AUDIO/VIDEO $0.00 $0.00 $0.00 $50,000.00 $50,000.00 NA 534756 CS-LINEN SERVICE $0.00 $0.00 $0.00 $7,000.00 $7,000.00 NA 534757 CS-ENTERTAINMENT $0.00 $0.00 $0.00 $200,000.00 $200,000.00 NA 534758 CS-TICKET SALES $0.00 $0.00 $0.00 $15,000.00 $15,000.00 NA 534900 CS-OTHER $0.00 $0.00 $0.00 $23,636.00 $23,636.00 NA 540001 TRAVEL IN-COUNTY $0.00 $0.00 $500.00 $100.00 ($400.00) (80.0%) 540002 TRAVEL OUT-OF-COUNTY $0.00 $570.57 $500.00 $3,436.00 $2,936.00 587.2% 540005 TRAVEL LODGING EXPENSES $0.00 $0.00 $0.00 $2,599.00 $2,599.00 NA 541010 COMMUNICATIONS SERVICE $0.00 $772.44 $1,000.00 $3,310.00 $2,310.00 231.0% 541011 CELLULAR PHONES/PAGERS $0.00 $2,848.45 $3,000.00 $3,600.00 $600.00 20.0% 542001 POSTAGE/FREIGHT CHARGES $0.00 $309.75 $2,500.00 $500.00 ($2,000.00) (80.0%) 543001 UTILITIES-ELECTRIC $0.00 $0.00 $0.00 $327,500.00 $327,500.00 NA 543002 UTILITIES-WATER $0.00 $0.00 $0.00 $1,000.00 $1,000.00 NA 543004 UTILITIES-GARBAGE $0.00 $0.00 $0.00 $27,600.00 $27,600.00 NA 543005 UTILITIES-GAS $0.00 $0.00 $0.00 $12,000.00 $12,000.00 NA 543010 UTILITIES-WATER & SEWER $0.00 $0.00 $0.00 $31,200.00 $31,200.00 NA 544640 R/L-EQUIPMENT $0.00 $999.00 $1,000.00 $19,502.00 $18,502.00 1850.2% 545990 INSURANCE-OTHER $0.00 $95,130.00 $106,200.00 $118,892.00 $12,692.00 12.0% 546050 RM-OFFICE MACHINES $0.00 $1,644.00 $3,000.00 $1,644.00 ($1,356.00) (45.2%) 546620 RM-FACILITIES $0.00 $0.00 $0.00 $168,637.00 $168,637.00 NA 546640 RM-EQUIPMENT $0.00 $0.00 $0.00 $15,963.00 $15,963.00 NA 546644 RM-VEHICLES-FLEET $0.00 $0.00 $0.00 $3,037.00 $3,037.00 NA 546645 RM-MOTOR VEHICLE $0.00 $0.00 $0.00 $0.00 $0.00 NA 546900 RM-TECHINCAL SUPT SERVICE $0.00 $0.00 $0.00 $17,608.00 $17,608.00 NA 547002 PRINTING & BINDING $0.00 $2,655.42 $5,000.00 $5,000.00 $0.00 0.0& 549005 COMMISSIONS-TAX COLLECTOR $0.00 $0.00 $200.00 $0.00 ($200.00) (100.0%) 549122 BANK CHARGES $0.00 $6,065.74 $14,000.00 $5,000.00 ($9,000.00) (64.3%) 549520 ADMINISTRATIVE CHARGES $0.00 $86,394.21 $72,000.00 $80,400.00 $8,400.00 11.7% 549900 MISCELLANEOUS CHARGES $0.00 $62.50 $5,000.00 $700.00 ($4,300.00) (86.0%) 549901 LEGAL ADVERTISING $0.00 $27.00 $2,500.00 $0.00 ($2,500.00) (100.0%) 549904 JOB LISTING EXPENSES $0.00 $0.00 $1,000.00 $1,250.00 $250.00 25.0% 549905 MOTOR VEHICLE REPORTS $0.00 $80.00 $0.00 $125.00 $125.00 NA 3-66  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- 549906 BACKGROUND CHECKS $0.00 $566.85 $600.00 $625.00 $25.00 4.2% 551001 OFFICE SUPPLIES $0.00 $5,717.62 $10,000.00 $5,000.00 ($5,000.00) (50.0%) 552010 FLEET FUEL $0.00 $0.00 $0.00 $1,965.00 $1,965.00 NA 552014 GASOLINE & SPECIAL FUELS $0.00 $0.00 $0.00 $0.00 $0.00 NA 552100 CLOTHING/WEARING APPAREL $0.00 $2,210.38 $3,000.00 $3,000.00 $0.00 0.0& 552200 SAFETY SUPPLIES $0.00 $46.65 $1,000.00 $1,500.00 $500.00 50.0% 552500 TOOLS & SMALL IMPLEMENTS $0.00 $0.00 $0.00 $3,000.00 $3,000.00 NA 552600 MEDICAL SUPPLIES $0.00 $0.00 $500.00 $0.00 ($500.00) (100.0%) 552700 JANITORIAL SUPPLIES $0.00 $0.00 $0.00 $12,000.00 $12,000.00 NA 552751 SPECIAL EVENTS SUPPLIES $0.00 $0.00 $0.00 $105,330.00 $105,330.00 NA 552800 COMPUTER SUPPLIES $0.00 $5,643.18 $7,000.00 $10,950.00 $3,950.00 56.4% 552801 COMPUTER SOFTWARE $0.00 $0.00 $0.00 $5,000.00 $5,000.00 NA 552900 MATERIAL-NEW MAINT PROJCT $0.00 $0.00 $7,300.00 $0.00 ($7,300.00) (100.0%) 552990 OTHER SUPPLIES $0.00 $13.94 $0.00 $5,000.00 $5,000.00 NA 554001 BOOK/PUB/SUB/MEMBERSHIPS $0.00 $2,094.99 $1,000.00 $1,395.00 $395.00 39.5% 555001 TRAINING/EDUCATION EXPENS $0.00 $2,359.13 $4,000.00 $5,025.00 $1,025.00 25.6% OPERATING EXPENSES $0.00 $392,446.82 $463,035.00 $1,664,981.00 $1,201,946.00 259.6% 562790 OTHER CONSTRUCTION $0.00 $0.00 $0.00 $370,283.00 $370,283.00 NA 564703 COMPUTER EQUIPMENT $0.00 $15,310.47 $12,000.00 $9,050.00 ($2,950.00) (24.6%) 564751 SPECIAL EVENTS EQUIPMENT $0.00 $0.00 $0.00 $118,000.00 $118,000.00 NA CAPITAL OUTLAY $0.00 $15,310.47 $12,000.00 $497,333.00 $485,333.00 4044.4% 599140 RESERVE-TDD O&M $0.00 $0.00 $0.00 $939,161.00 $939,161.00 NA 599141 RESERVE-TDD BEACH RESTORE $0.00 $0.00 $0.00 $0.00 $0.00 NA NON-OPERATING EXPENSES $0.00 $0.00 $0.00 $939,161.00 $939,161.00 NA TOTAL DEPARTMENT $0.00 $1,208,816.41 $1,494,061.00 $4,154,062.00 $2,660,001.00 178.0% 3-67  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 570 CULTURE/RECREATION 575 SPECIAL RECREATION FACILITIES 1174 3RD TDT-C.C. OPERATIONS 532001 ACCOUNTING & AUDITING $0.00 $1,500.00 $1,500.00 $0.00 ($1,500.00) (100.0%) 534200 CS-SECURITY $0.00 $29,227.50 $10,000.00 $0.00 ($10,000.00) (100.0%) 534500 CS-PERSONNEL $0.00 $75,522.76 $50,000.00 $0.00 ($50,000.00) (100.0%) 534750 CS-MASS TRANSIT $0.00 $0.00 $5,000.00 $0.00 ($5,000.00) (100.0%) 534751 CS-RIGGING/PRODUCTION $0.00 $0.00 $5,000.00 $0.00 ($5,000.00) (100.0%) 534752 CS-CATERING $0.00 $4,789.96 $10,000.00 $0.00 ($10,000.00) (100.0%) 534753 CS-ELECTRICAL CONTRACTING $0.00 $0.00 $5,000.00 $0.00 ($5,000.00) (100.0%) 534754 CS-SHOW DECORATIONS $0.00 $0.00 $2,000.00 $0.00 ($2,000.00) (100.0%) 534755 CS-AUDIO/VIDEO $0.00 $1,085.56 $40,000.00 $0.00 ($40,000.00) (100.0%) 534756 CS-LINEN SERVICE $0.00 $3,352.36 $7,000.00 $0.00 ($7,000.00) (100.0%) 534757 CS-ENTERTAINMENT $0.00 $0.00 $270,000.00 $0.00 ($270,000.00) (100.0%) 534758 CS-TICKET SALES $0.00 $0.00 $15,000.00 $0.00 ($15,000.00) (100.0%) 534900 CS-OTHER $0.00 $7,310.00 $5,000.00 $0.00 ($5,000.00) (100.0%) 540001 TRAVEL IN-COUNTY $0.00 $0.00 $500.00 $0.00 ($500.00) (100.0%) 540002 TRAVEL OUT-OF-COUNTY $0.00 $382.98 $1,500.00 $0.00 ($1,500.00) (100.0%) 540005 TRAVEL LODGING EXPENSES $0.00 $0.00 $1,000.00 $0.00 ($1,000.00) (100.0%) 544640 R/L-EQUIPMENT $0.00 $6,817.56 $15,000.00 $0.00 ($15,000.00) (100.0%) 546900 RM-TECHINCAL SUPT SERVICE $0.00 $0.00 $5,000.00 $0.00 ($5,000.00) (100.0%) 549900 MISCELLANEOUS CHARGES $0.00 $2,992.50 $10,000.00 $0.00 ($10,000.00) (100.0%) 552751 SPECIAL EVENTS SUPPLIES $0.00 $54,099.86 $82,185.00 $0.00 ($82,185.00) (100.0%) 552801 COMPUTER SOFTWARE $0.00 $6,930.37 $8,000.00 $0.00 ($8,000.00) (100.0%) 552990 OTHER SUPPLIES $0.00 $2,507.67 $3,000.00 $0.00 ($3,000.00) (100.0%) 555001 TRAINING/EDUCATION EXPENS $0.00 $50.00 $2,000.00 $0.00 ($2,000.00) (100.0%) OPERATING EXPENSES $0.00 $196,569.08 $553,685.00 $0.00 ($553,685.00) (100.0%) 564751 SPECIAL EVENTS EQUIPMENT $0.00 $17,516.88 $123,250.00 $0.00 ($123,250.00) (100.0%) CAPITAL OUTLAY $0.00 $17,516.88 $123,250.00 $0.00 ($123,250.00) (100.0%) 599144 RESERVE-CONV CTR OPERS $0.00 $0.00 $1,013,408.00 $0.00 ($1,013,408.00) (100.0%) NON-OPERATING EXPENSES $0.00 $0.00 $1,013,408.00 $0.00 ($1,013,408.00) (100.0%) TOTAL DEPARTMENT $0.00 $214,085.96 $1,690,343.00 $0.00 ($1,690,343.00) (100.0%) 3-68  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 570 CULTURE/RECREATION 572 PARKS AND RECREATION 1175 1ST TDT-BEACHES & PARKS 512010 SALARIES/WAGES-FULL-TIME $59,864.56 $0.00 $112,453.00 $107,792.00 ($4,661.00) (4.1%) 521000 FICA TAXES $4,523.10 $0.00 $8,603.00 $8,246.00 ($357.00) (4.1%) 522000 RETIREMENT CONTRIBUTIONS $2,923.39 $0.00 $7,815.00 $7,869.00 $54.00 0.7% 523000 LIFE & HEALTH INSURANCE $9,902.64 $0.00 $17,244.00 $17,424.00 $180.00 1.0% 523012 CONTRA L&H INS (REBATE) $0.00 $0.00 $0.00 $0.00 $0.00 NA 524000 WORKERS' COMPENSATION $149.00 $0.00 $304.00 $280.00 ($24.00) (7.9%) PERSONAL SERVICES $77,362.69 $0.00 $146,419.00 $141,611.00 ($4,808.00) (3.3%) 531002 PS-OTHER ATTORNEY SVCS $49,364.07 $9,013.05 $10,000.00 $1,000.00 ($9,000.00) (90.0%) 531013 PS-PERMITTING $0.00 $500.00 $2,000.00 $3,000.00 $1,000.00 50.0% 531100 PS-CONSULTANT $25,179.00 $60,980.78 $10,000.00 $205,004.00 $195,004.00 1950.0% 531500 PS-ENGINEERING $0.00 $0.00 $20,000.00 $0.00 ($20,000.00) (100.0%) 534003 CS-CONSULTING $0.00 $0.00 $195,000.00 $0.00 ($195,000.00) (100.0%) 534010 CS-PARKS CLEANING $0.00 $0.00 $100,000.00 $138,549.00 $38,549.00 38.5% 534109 CS-BEACH CLEANING-DESTIN $0.00 $0.00 $250,000.00 $0.00 ($250,000.00) (100.0%) 534110 CS-BEACH CLEAN-OK ISLAND $0.00 $0.00 $180,000.00 $0.00 ($180,000.00) (100.0%) 534111 CS-TURTLE WATCH PROGRAM $0.00 $0.00 $47,000.00 $47,000.00 $0.00 0.0& 534716 CS-BEACH RENOURISH $78,097.00 $27,621.33 $10,000.00 $0.00 ($10,000.00) (100.0%) 540002 TRAVEL OUT-OF-COUNTY $0.00 $0.00 $0.00 $4,660.00 $4,660.00 NA 540005 TRAVEL LODGING EXPENSES $0.00 $0.00 $0.00 $4,550.00 $4,550.00 NA 541011 CELLULAR PHONES/PAGERS $0.00 $0.00 $0.00 $1,200.00 $1,200.00 NA 545990 INSURANCE-OTHER $0.00 $0.00 $866.00 $969.00 $103.00 11.9% 548011 AGENCY SVCS-OTHER $0.00 $0.00 $0.00 $0.00 $0.00 NA 548090 PROMOTIONAL RESERVES $0.00 $0.00 $0.00 $0.00 $0.00 NA 549520 ADMINISTRATIVE CHARGES $78,094.80 $86,394.21 $72,000.00 $80,400.00 $8,400.00 11.7% 549900 MISCELLANEOUS CHARGES $0.00 $78.00 $0.00 $250.00 $250.00 NA 549901 LEGAL ADVERTISING $0.00 $5,738.63 $5,000.00 $2,000.00 ($3,000.00) (60.0%) 549906 BACKGROUND CHECKS $0.00 $0.00 $0.00 $0.00 $0.00 NA 552010 FLEET FUEL $0.00 $0.00 $0.00 $0.00 $0.00 NA 552100 CLOTHING/WEARING APPAREL $0.00 $0.00 $0.00 $0.00 $0.00 NA 552800 COMPUTER SUPPLIES $0.00 $0.00 $0.00 $100.00 $100.00 NA 552801 COMPUTER SOFTWARE $0.00 $0.00 $0.00 $1,000.00 $1,000.00 NA 552990 OTHER SUPPLIES $0.00 $0.00 $0.00 $9,500.00 $9,500.00 NA 554001 BOOK/PUB/SUB/MEMBERSHIPS $0.00 $0.00 $0.00 $6,600.00 $6,600.00 NA 555001 TRAINING/EDUCATION EXPENS $0.00 $0.00 $0.00 $1,700.00 $1,700.00 NA OPERATING EXPENSES $230,734.87 $190,326.00 $901,866.00 $507,482.00 ($394,384.00) (43.7%) 563490 OTHER IMPROVEMENTS $0.00 $0.00 $1,000,000.00 $875,000.00 ($125,000.00) (12.5%) 563735 BEACH ACCESSWAY $0.00 $0.00 $500,000.00 $900,000.00 $400,000.00 80.0% 563753 ARTIFICIAL REEF $25,789.59 $0.00 $150,000.00 $225,000.00 $75,000.00 50.0% CAPITAL OUTLAY $25,789.59 $0.00 $1,650,000.00 $2,000,000.00 $350,000.00 21.2% 581702 CITY OF DESTIN $0.00 $988,335.25 $0.00 $438,530.00 $438,530.00 NA 582301 ENVIRONMENTAL COUNCIL $7,500.00 $0.00 $15,000.00 $0.00 ($15,000.00) (100.0%) GRANTS & AIDS $7,500.00 $988,335.25 $15,000.00 $438,530.00 $423,530.00 2823.5% 591001 BT-GENERAL FUND $0.00 $0.00 $478,982.00 $828,178.00 $349,196.00 72.9% 591201 BT-DEBT SERVICE FUND $0.00 $0.00 $325,211.00 $331,978.00 $6,767.00 2.1% 599010 RESERVE/CASH CARRYFORWARD $0.00 $0.00 $4,502,522.00 $0.00 ($4,502,522.00) (100.0%) 599090 RESERVE FOR CONTINGENCIES $0.00 $0.00 $2,000,000.00 $0.00 ($2,000,000.00) (100.0%) 599140 RESERVE-TDD O&M $0.00 $0.00 $0.00 $872,574.00 $872,574.00 NA 599141 RESERVE-TDD BEACH RESTORE $0.00 $0.00 $0.00 $2,640,147.00 $2,640,147.00 NA 3-69  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- 599142 RESERVE-TDD PASS DREDGING $0.00 $0.00 $0.00 $2,000,000.00 $2,000,000.00 NA NON-OPERATING EXPENSES $0.00 $0.00 $7,306,715.00 $6,672,877.00 ($633,838.00) (8.7%) TOTAL DEPARTMENT $341,387.15 $1,178,661.25 $10,020,000.00 $9,760,500.00 ($259,500.00) (2.6%) 3-70  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 570 CULTURE/RECREATION 572 PARKS AND RECREATION 1176 SPECIAL ASSESSMENT 534003 CS-CONSULTING $0.00 $0.00 $0.00 $4,200.00 $4,200.00 NA 549004 COMMISSIONS-PROP APPRAISE $0.00 $13,241.84 $0.00 $5,700.00 $5,700.00 NA 549005 COMMISSIONS-TAX COLLECTOR $0.00 $0.00 $0.00 $7,500.00 $7,500.00 NA 549121 TAX REFUNDS $0.00 $0.00 $0.00 $0.00 $0.00 NA OPERATING EXPENSES $0.00 $13,241.84 $0.00 $17,400.00 $17,400.00 NA 591201 BT-DEBT SERVICE FUND $0.00 $81,399.00 $350,000.00 $338,600.00 ($11,400.00) (3.3%) 599010 RESERVE/CASH CARRYFORWARD $0.00 $0.00 $0.00 $0.00 $0.00 NA NON-OPERATING EXPENSES $0.00 $81,399.00 $350,000.00 $338,600.00 ($11,400.00) (3.3%) TOTAL DEPARTMENT $0.00 $94,640.84 $350,000.00 $356,000.00 $6,000.00 1.7% 3-71  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 570 CULTURE/RECREATION 575 SPECIAL RECREATION FACILITIES 1177 3RD TDT-C.C. MAINTENANCE 534500 CS-PERSONNEL $0.00 $19,307.93 $14,000.00 $0.00 ($14,000.00) (100.0%) 534550 CS-UNIFORMS $0.00 $8,457.69 $8,000.00 $0.00 ($8,000.00) (100.0%) 534607 CS-LAWN SERVICE $0.00 $6,370.40 $6,000.00 $0.00 ($6,000.00) (100.0%) 534900 CS-OTHER $0.00 $675.00 $5,000.00 $0.00 ($5,000.00) (100.0%) 540001 TRAVEL IN-COUNTY $0.00 $0.00 $100.00 $0.00 ($100.00) (100.0%) 540002 TRAVEL OUT-OF-COUNTY $0.00 $0.00 $1,500.00 $0.00 ($1,500.00) (100.0%) 540005 TRAVEL LODGING EXPENSES $0.00 $0.00 $1,000.00 $0.00 ($1,000.00) (100.0%) 543001 UTILITIES-ELECTRIC $0.00 $249,699.76 $280,000.00 $0.00 ($280,000.00) (100.0%) 543002 UTILITIES-WATER $0.00 $1,659.92 $2,000.00 $0.00 ($2,000.00) (100.0%) 543004 UTILITIES-GARBAGE $0.00 $16,475.23 $16,000.00 $0.00 ($16,000.00) (100.0%) 543005 UTILITIES-GAS $0.00 $4,966.39 $15,000.00 $0.00 ($15,000.00) (100.0%) 543010 UTILITIES-WATER & SEWER $0.00 $25,341.27 $24,000.00 $0.00 ($24,000.00) (100.0%) 544640 R/L-EQUIPMENT $0.00 $1,337.25 $10,000.00 $0.00 ($10,000.00) (100.0%) 546620 RM-FACILITIES $0.00 $129,029.14 $120,000.00 $0.00 ($120,000.00) (100.0%) 546640 RM-EQUIPMENT $0.00 $23,309.55 $42,000.00 $0.00 ($42,000.00) (100.0%) 546644 RM-VEHICLES-FLEET $0.00 $4,004.05 $5,257.00 $0.00 ($5,257.00) (100.0%) 546645 RM-MOTOR VEHICLE $0.00 $0.00 $1,200.00 $0.00 ($1,200.00) (100.0%) 549901 LEGAL ADVERTISING $0.00 $0.00 $0.00 $0.00 $0.00 NA 552010 FLEET FUEL $0.00 $4,408.72 $7,251.00 $0.00 ($7,251.00) (100.0%) 552014 GASOLINE & SPECIAL FUELS $0.00 $0.00 $100.00 $0.00 ($100.00) (100.0%) 552500 TOOLS & SMALL IMPLEMENTS $0.00 $1,528.08 $3,000.00 $0.00 ($3,000.00) (100.0%) 552700 JANITORIAL SUPPLIES $0.00 $13,583.57 $12,000.00 $0.00 ($12,000.00) (100.0%) 552751 SPECIAL EVENTS SUPPLIES $0.00 $16,342.58 $13,000.00 $0.00 ($13,000.00) (100.0%) 552990 OTHER SUPPLIES $0.00 $0.00 $2,000.00 $0.00 ($2,000.00) (100.0%) 555001 TRAINING/EDUCATION EXPENS $0.00 $0.00 $2,000.00 $0.00 ($2,000.00) (100.0%) OPERATING EXPENSES $0.00 $526,496.53 $590,408.00 $0.00 ($590,408.00) (100.0%) 562790 OTHER CONSTRUCTION $0.00 $0.00 $500,000.00 $0.00 ($500,000.00) (100.0%) CAPITAL OUTLAY $0.00 $0.00 $500,000.00 $0.00 ($500,000.00) (100.0%) TOTAL DEPARTMENT $0.00 $526,496.53 $1,090,408.00 $0.00 ($1,090,408.00) (100.0%) 3-72  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 570 CULTURE/RECREATION 575 SPECIAL RECREATION FACILITIES 1179 4TH TDT-C.C. CAPITAL 549520 ADMINISTRATIVE CHARGES $0.00 $0.00 $72,000.00 $80,400.00 $8,400.00 11.7% OPERATING EXPENSES $0.00 $0.00 $72,000.00 $80,400.00 $8,400.00 11.7% 562752 PORTE COCHERE $0.00 $0.00 $1,275,000.00 $1,175,000.00 ($100,000.00) (7.8%) 562790 OTHER CONSTRUCTION $0.00 $0.00 $2,391,525.00 $480,000.00 ($1,911,525.00) (79.9%) 563710 OUTDOOR EXHIBITION PAD $0.00 $0.00 $950,000.00 $207,125.00 ($742,875.00) (78.2%) 563790 OTHER IMPROVEMENTS $0.00 $67,328.67 $368,600.00 $903,600.00 $535,000.00 145.1% CAPITAL OUTLAY $0.00 $67,328.67 $4,985,125.00 $2,765,725.00 ($2,219,400.00) (44.5%) 571900 OTHER PRINCIPAL $0.00 $0.00 $155,000.00 $0.00 ($155,000.00) (100.0%) DEBT SERVICE $0.00 $0.00 $155,000.00 $0.00 ($155,000.00) (100.0%) 599140 RESERVE-TDD O&M $0.00 $0.00 $0.00 $28,140.00 $28,140.00 NA 599143 RESERVE-ECCC STORM REPAIR $0.00 $0.00 $0.00 $1,500,000.00 $1,500,000.00 NA 599300 RESERVE-FUTURE CAP OUTLAY $0.00 $0.00 $1,242,875.00 $3,385,735.00 $2,142,860.00 172.4% NON-OPERATING EXPENSES $0.00 $0.00 $1,242,875.00 $4,913,875.00 $3,671,000.00 295.4% TOTAL DEPARTMENT $0.00 $67,328.67 $6,455,000.00 $7,760,000.00 $1,305,000.00 20.2% 3-73  Budget Expense Report - Departments (Approved) 2nd Prior 1st Prior Current Budget BCC % Account Account Title Actual Actual Original Approved +/- +/- 104 TOURIST DEVELOPMENT FUND 580 OTHER 590 OTHER NONOPERATING 1199 RESERVES/MISCELLANEOUS 599090 RESERVE FOR CONTINGENCIES $0.00 $0.00 $0.00 $0.00 $0.00 NA 599145 RESERVE-TOURIST DEVELOP $0.00 $0.00 $0.00 $0.00 $0.00 NA NON-OPERATING EXPENSES $0.00 $0.00 $0.00 $0.00 $0.00 NA TOTAL DEPARTMENT $0.00 $0.00 $0.00 $0.00 $0.00 NA 3-74