2020 Annual Financial Budget

This page intentionally left blank 2 CITY OF GULF SHORES, ALABAMA 2020 Budget Table of Contents Cover Page……………………………………….. 1 Table of Contents………………………………… 3 Mayor & Council………………………………… 5 City Map with Major Highway Locator…………. 6 City Organizational Chart………………………… 7 Distinguished Budget Presentation Award……….. 8 Budget Resolution………………………………… 9 Budget Message………………………………….. 12 Basis of Budgeting……………………………….. 47 Just the Facts…………………………………….. 48 Financial Structure, Policy and Process…………. 56 Budget Calendar…………………………………. 64 Financial Summaries Adopted Budgets: Table 1 City Wide……………………………….. 67 Table 2 General Fund……………………………. 69 Table 3 Lodging Tax…………………………….. 71 Table 4 Designated Taxes……………………….. 72 Table 5 Impact Fees…………………………….. 73 Table 6 Beach Restoration and Projects Fund….. 74 Table 7 Capital Improvements Fund…………….. 75 Table 8 Storm Damage Fund……………………. 76 Table 9 Debt Service Fund………………………. 77 Table 10 2014 GO Warrant……………………… 78 Table 11 2016-B GO Warrant…………………… 79 Table 12 2018 GO Warrant……………………… 80 Fund Balance & Major Revenue Sources……….. 81 Capital Outlay Approved………………………… 87 Capital Pictures 2018…………………………….. 89 Ten Year Capital Plan…………………………… 93 Revenue Projections 2020 to 2029………………. 102 Departmental Information: Personnel Summary with New Positions………… 105 Expenditures by Major Category 2019…………… 106 Insurance Health Liability ……………………….. 107 General Fund Revenues………………………….. 108 Expenditures by Department General Government: Executive………………………………………. 109 Executive Organizational Chart…………….. 111 Human Resources…………………………….. 112 Human Resources Organizational Chart…… 113 3 CITY OF GULF SHORES, ALABAMA 2020 Budget Table of Contents Finance and Administrative Services…………. 114 Finance/Admin Organizational Chart………. 116 Municipal Court………………………………. 117 Municipal Court Organizational Chart……… 119 Police………………………………………….. 120 Police Organizational Chart………………… 124 Fire and Emergency Medical Services………… 125 Fire Organizational Chart…………………… 128 Planning and Zoning…………………………… 129 Planning and Zoning Organizational Chart… 132 Building……………………………………….. 133 Building Organizational Chart……………… 134 Recreation and Cultural Affairs Overview……. 136 Recreation Organizational Chart…………… 137 Recreation & Cultural Affairs……………… 138 Recreation - Events………………………… 139 Recreation - Library ……………………….. 140 Recreation - Rec & Wellness………………. 141 Recreation - Sportsplex…………………….. 143 Recreation - Parks…………………………. 144 Recreation - City School Board Landscaping 145 City Store………………………………….. 146 Public Works Overview………………………. 147 Public Works Organizational Chart………… 148 Public Works - General Services…………… 149 Public Works - Custodial…………………… 150 Public Works - Landscape…………………. 151 Public Works - Streets……………………… 152 Public Works - Maintenance………………. 155 Engineering and Construction………..……….. 156 2021 Projected Budget…………………………… 157 Supplemental Schedules: Operating Indicators by Function………………… 158 Capital Asset Statistics by Function………………. 159 Population, Per Capita Income, Unemployment… 160 Principal Employers……………………………… 161 Property Tax Levies……………………………… 162 Principal Property Tax Payers…………………… 163 Financial Policy…………………………………… 164 Defining Terms: Glossary………………………… 176 4 City of Gulf Shores, Alabama Mayor and Council Left to Right Standing: Joe Garris, Stephen E. Jones, Jason Dyken, Gary Sinak Left to Right Seated: Philip Harris, Robert Craft, Mayor 5 City of Gulf Shores, Alabama With Major Highway Locator Map 6 Citizens of Gulf Shores Municipal Mayor City Airport Judge Council Attorney Prosecutor Human City Administrator Resources City Clerk Mayor's Assistant Environmental/Grants Coordinator Economic Development Coordinator Planning Building Recreation Finance & Engineering & Public Works Fire/EMS Police Court & Zoning Department & Cultural Administrative Construction Affairs Services Custodial Parks and Accounting Maintenance Recreation Revenue Streets Special Information Landscape Events Technology Library Purchasing Museum City Store 7 DISTINGUISHED BUDGET PRESENTATION AWARD The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Gulf Shores, Alabama for its annual budget for the fiscal year beginning January 1, 2019 for the budget document created by the City. In order to receive the award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communication device. The Distinguished Budget Presentation Award is valid for one year only. Our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. 8 RESOLUTION NO. 6212-19 A RESOLUTION ADOPTING CITY OF GULF SHORES 2020 BUDGET ________________________________________________ BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF GULF SHORES, ALABAMA, WHILE IN REGULAR SESSION ON November 25th, 2019 as follows: Section 1. That the City of Gulf Shores 2020 Budget be adopted for the City of Gulf Shores, Alabama, for Fiscal Year 2020 beginning January 1, 2020 and ending December 31, 2020. GENERAL FUND BUDGET SUMMARY 2020 (JANUARY 1, 2020 THROUGH DECEMBER 31, 2020) TOTAL REVENUES GENERAL FUND $48,082,446 EXPENDITURES: Executive $ 1,700,474 Human Resources 706,728 Finance & Administrative Svcs 3,131,841 Municipal Court 452,108 Police 6,884,735 Fire & EMS 5,137,384 Planning & Development 605,394 Building 640,140 Recreation & Cultural Affairs 443,077 Events & Programs 848,025 Library 666,397 Recreation-Rec & Wellness 2,262,026 Recreation-Sportsplex 1,229,432 Recreation-Parks 577,262 Recreation-City Store 181,126 Recreation–City School Landscape 216,138 Public Works: General Services 398,494 Public Facilities-Custodial 570,823 Public Facilities-Landscaping 924,725 Streets 2,685,256 Maintenance 1,240,592 Engineering & Construction 699,035 Airport Authority 152,587 Outside Agencies 2,018,343 SUBTOTAL OPERATIONS $34,372,142 Capital Outlay Executive Capital 1,100,000 Finance & Admin 70,000 Police – Capital Outlay 268,800 Fire – Capital Outlay 55,000 Planning & Zoning 25,000 Building – Capital Outlay 36,000 Recreation Sportsplex 95,000 Recreation Parks 97,000 Recreation Rec &Wellness 108,500 Public Works Capital: Landscaping 140,000 Custodial 35,000 9 Resolution No.6212-19 (Cont’d) Page 2 Streets 747,500 SUBTOTAL CAPITAL $2,777,800 Operating Transfers Out $10,624,883 Total General Fund Expenses $47,774,825 Budget Carry Forward General Fund $ 307,621 OTHER FUND BUDGET SUMMARY 2020 (JANUARY 1, 2020 THROUGH DECEMBER 31, 2020) REVENUE EXPENDITURE Special Revenue 2% Lodging Tax Revenue 3,572,428 Transfer to General Fund 3,000,000 Transfer to Beach Fund 572,428 Total 2% Lodging Tax Expenses $3,572,428 Budget Carry Forward 2% Lodging $0 Police & Fire Related Grants Police and Fire 512,000 Transfer to General 457,000 Muni Court Exps 45,000 Police 10,000 SUBTOTAL 512,000 Budget Carry Forward Police & Fire $0 Impact Fees Fund Impact Fees Revenue 1,559,400 Recreation 615,000 Public Works 650,000 Police 94,400 Fire 200,000 SUBTOTAL $1,559,400 Budget Carry Forward Impact Fees $0 Beach Restoration & Projects Fund Transfer from 2% Lodging Tax 572,428 Recycling Revenue 40,000 Parking Fees 606,495 SUBTOTAL 1,218,923 Police 308,170 Fire – Beach 670,892 Public Works – Streets 244,090 Total Beach Restoration & Projects $1,223,152 Budget Carry Forward Beach R & P $ (4,229) Capital Improvements Fund Contributions – Sidewalk/Bikeway 30,000 2019 Line of Credit 6,200,000 SUBTOTAL 6,230,000 10 Resolution No.6212-19 (Cont’d) Page 3 Capital Outlay Projects 6,200,000 General Fund Transfer 30.000 $6,230,000 $0 Storm Damage Fund Transfer from General Fund 23,078 Parks, Recreation & Other (G) 55,000 Budget Carry Forward Storm Damage $55,000 $(31,922) 2016 Taxable Line of Credit (LOC) Proceeds from 2016 Taxable LOC 5,167,083 Improvements Medical Facility 1,665,000 Gulf Coast Center for Ecotourism 980,000 ALDOT Capacity Project 2,022,083 Little Lagoon Restoration Project 500,000 SUBTOTAL $5,167,083 $0 Debt Service Fund Transfers/Interest 7,030,377 Bond Payments 7,030,377 $0 2018 GO Warrants Match/Proceeds from 2018 Warrants 11,157,000 Capital Outlay Projects 10,907,000 Transfer Out 250,000 SUBTOTAL $11,157,000 $0 Public Education Building Authority Fund 610,350 Budget Carryforward Public Ed $610,350 $0 Total All Funds Revenue 85,163,085 Total All Funds Expense 84,281,265 Budget Carry Forward: General Fund Budget $ 307,621 Beach Restoration & Projects Fund $ (4,229) Storm Damage Fund $ (31,922) Public Education Building Authority $ 610,350 Budget Carry Forward $ 881,820 11 November 25, 2019 The Honorable Mayor, Members of the City Council and the Citizens of the City of Gulf Shores, Alabama RE: 2020 BUDGET MESSAGE On behalf of the City of Gulf Shores government staff, we are pleased to deliver the Fiscal Year 2020 Budget for the City of Gulf Shores, Alabama for the period beginning January 1, 2020 and ending December 31, 2020. The annual budget is a policy document which sets the financial course for the City and defines the service priorities provided to the community. The budget presented is a culmination of months of efforts to balance available resources so to implement the City Council’s updated Strategic Plan, which in turn implements the Mayor and Council adopted Gulf Shores Vision 2025 for Sustainability. Vision In the year 2025, the City of Gulf Shores will be the most desirable small town destination community in the South

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