4/18/2024

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 4/18/2024

Fiscal Year 2024-2025

Budget Review
Town of Leland
April 18, 2024

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 4/18/2024

FY24-25 Budget

Proposed General Fund Revenue Budget

FY 2024-2025
GENERAL FUND REVENUE PERCENT OF BUDGET
PROPOSED BUDGET
PROPERTY TAX 18,180,000 39.5%
SALES & USE TAX 13,400,000 29.1%
FIRE FEES 6,180,000 13.4%
LOAN PROCEEDS 2,000,000 4.3%
GASB REPORTING 1,820,000 4.0%
FRANCHISE TAX 1,100,000 2.4%
INTEREST INCOME 1,020,000 2.2%
MUNICIPAL VEHICLE TAX 950,000 2.1%
OTHER REVENUE 470,000 1.0%
ALLOCATION REVENUE 330,000 0.7%
PARKS & RECREATION & CULTURAL RESOURCES 250,000 0.5%
ZONING/PERMITS 200,000 0.4%
BEER & WINE TAX 100,000 0.2%
Total 46,000,000

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 4/18/2024

FY24-25 Budget

Overall Budget Review – Revenue

Other includes Beer & Wine Tax,

Solid Waste Disposal Tax, Parks,
Recreation & Cultural Resources,
Planning/Zoning Fees, Stormwater
Permit Fees, Contracted Services,
and Grant Revenue

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 4/18/2024

FY24-25 Budget

Real Property Tax Valuation Growth

*Estimate

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 4/18/2024

FY24-25 Budget

Real Property Tax Revenue Growth

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 4/18/2024

FY24-25 Budget

Sales Tax Revenue Growth

*Estimate

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 4/18/2024

FY24-25 Budget

Proposed General Fund Expense Budget

FY 2024-2025
PERCENT OF
DEPARTMENT PROPOSED
BUDGET
BUDGET
FIRE 9,000,000 19.6%
POLICE 7,750,000 16.8%
DEBT 6,450,000 14.0%
INFORMATION TECHNOLOGY (IT) 4,600,000 10.0%
STREETS & GROUNDS 3,880,000 8.4%
TRANSFER TO CAPITAL IMPROVEMENT PROJECTS 3,540,000 7.7%
ADMINISTRATION 3,110,000 6.8%
FACILITIES & FLEET 1,710,000 3.7%
FINANCE 1,250,000 2.7%
PLANNING 1,220,000 2.7%
PARKS, RECREATION, & CULTURAL RESOURCES 1,130,000 2.5%
ENGINEERING 980,000 2.1%
HUMAN RESOURCES 600,000 1.3%
GOVERNING BODY 300,000 0.7%
EMERGENCY MANAGEMENT 230,000 0.5%
EMERGENCY CONTINGENCY - 0.0%
Total 46,000,000

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 4/18/2024

FY24-25 Budget

Overall Budget Review – Expenses

• General Government Operations includes

Governing Body, Administration, Human
Resources, Finance, Facilities & Fleet
• Public Services includes Parks, Recreation, &
Cultural Resources, Streets & Grounds,
Engineering, Planning
• Public Safety includes Police, Emergency
Management, Fire/Rescue
• Transfers to Other Funds includes Transfers
to Capital Improvement Projects, Transfers to
TDA

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 4/18/2024

FY24-25 Budget

Fire/Rescue Overview
FY 2023-2024
FY 2024-2025 FY 2023-2024 % INCREASE $ INCREASE
BUDGET AS
ACCOUNT DESCRIPTION PROPOSED YTD FROM 23-24 FROM 23-24
OF
BUDGET 4/15/2024 BUDGET BUDGET
4/15/2024
SALARIES/WAGES 3,979,394 2,563,345 3,459,326 15.0% 520,068
OVERTIME 210,000 134,360 210,000 0.0% -
401(K) TOWN CONTRIBUTION 208,789 133,721 182,822 14.2% 25,967
LOCAL GOVERNMENT RETIREMENT (LGERS) 567,905 344,015 469,853 20.9% 98,052
EMPLOYEE BENEFITS/TAXES 1,129,346 692,112 1,278,184 -11.6% (148,838)
TRAVEL/MEETINGS/SCHOOLS/DUES 64,432 23,239 51,922 24.1% 12,510
EMPLOYEE DEVELOPMENT/TRAINING 55,500 20,342 48,500 14.4% 7,000
UNIFORMS 56,182 22,048 47,350 18.7% 8,832
PROFESSIONAL/CONTRACT FEES 43,905 503 36,393 20.6% 7,512
OPERATIONAL EQUIPMENT MAINTENANCE/REPAIR 60,500 30,738 45,500 33.0% 15,000
CAPITAL OUTLAY EQUIPMENT 94,000 47,330 53,000 77.4% 41,000
VEHICLE FUEL 100,000 53,249 110,000 -9.1% (10,000)
VEHICLE MAINTENANCE/REPAIR/SUPPLIES 244,348 308,617 191,500 27.6% 52,848
CAPITAL VEHICLE OUTLAY 2,000,000 1,027,540 1,050,000 90.5% 950,000
OFFICE SUPPLIES 6,000 3,004 6,000 0.0% -
OPERATIONAL SUPPLIES/EQUIPMENT 165,200 169,596 190,650 -13.3% (25,450)
COMMUNITY OUTREACH 14,500 4,192 14,000 3.6% 500
TOTAL 9,000,000 5,577,950 7,445,000

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 4/18/2024

FY24-25 Budget

Fire/Rescue Highlights
• A Professional Staff of 58 Employees • Staffing Adjustments Compared to FY23-24:
o Includes two new firefighter positions o Logistics Specialist @ 75% in current FY
• Paratech Heavy Extrication Kit • One new Firefighter hired as a floater
• An additional Quintuple-Purposed Truck (Financed) position in current FY

• Swiftwater Inflatable Rescue Boat, Motor, & Trailer

• FAST Board for Fallen Firefighter Response
• Residential Smoke Alarms, Public Education
Materials, and KnoxBox Program

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 4/18/2024

FY24-25 Budget

Fire/Rescue Highlights Continued

Quintuple Fire Truck – Provides five main components of both an engine and a ladder truck in one vehicle:
• Fire Pump
• Water Tank
• Supply Hose
• Aerial Ladder Device with a 1,000+ gallon per minute water nozzle
• Ground Ladders

Will help to maintain the current Class 2 Fire Rating by increasing our ladder truck capabilities and covering more
area with 1-story buildings that are 10,500+ square feet and buildings that are 3+ stories.

Finance this more expensive vehicle in FY24-25, then move to purchasing less expensive fire engines in
subsequent years.

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 4/18/2024

FY24-25 Budget

Police Overview
FY 2023-2024
FY 2024-2025 FY 2023-2024 % INCREASE $ INCREASE
BUDGET AS
ACCOUNT DESCRIPTION PROPOSED YTD FROM 23-24 FROM 23-24
OF
BUDGET 4/15/2024 BUDGET BUDGET
4/15/2024
SALARIES/WAGES 4,075,624 2,375,155 3,344,128 21.9% 731,496
OVERTIME 80,000 68,137 50,000 60.0% 30,000
401(K) TOWN CONTRIBUTION 206,688 123,881 168,587 22.6% 38,101
LOCAL GOVERNMENT RETIREMENT (LGERS) 624,199 344,679 475,415 31.3% 148,784
EMPLOYEE BENEFITS/TAXES 1,149,749 623,571 1,214,270 -5.3% (64,521)
TRAVEL/MEETINGS/SCHOOLS/DUES 67,460 54,739 55,495 21.6% 11,965
UNIFORMS/PROMOTIONAL ITEMS 68,765 81,411 78,970 -12.9% (10,205)
PROFESSIONAL/CONTRACT FEES 17,810 10,515 14,780 20.5% 3,030
VEHICLE FUEL 200,000 117,044 225,000 -11.1% (25,000)
VEHICLE MAINTENANCE/REPAIR/SUPPLIES 328,340 136,098 192,800 70.3% 135,540
CAPITAL VEHICLE OUTLAY 708,500 660,168 725,350 -2.3% (16,850)
OFFICE SUPPLIES 12,500 2,989 12,000 4.2% 500
OPERATIONAL SUPPLIES/EQUIPMENT 26,290 64,073 85,765 -69.3% (59,475)
ARMORY 132,875 61,147 65,390 103.2% 67,485
COMMUNITY POLICING 18,700 11,194 17,000 10.0% 1,700
ANIMAL CONTROL 7,000 1,723 5,550 26.1% 1,450
INVESTIGATIONS EXPENSE 21,500 13,938 24,000 -10.4% (2,500)
SPECIAL OPERATIONS 2,000 1,195 1,500 33.3% 500
NARCOTICS 2,000 - 2,000 0.0% -
TOTAL 7,750,000 4,751,656 6,758,000

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 4/18/2024

FY24-25 Budget

Police Highlights
• A Professional Staff of 62 Employees • Staffing Adjustments Compared to FY23-24:
• (3) Police Officers and (1) Sergeant @ 50% in current FY
• Includes five new positions:
• (1) Police Lieutenant to be hired 1/2025
• (3) Police Officers and (1) Sergeant to be hired
4/2025
• RDS (Optics, Holsters, Mounting Plates, Iron Sights)
• RDS Instructor Course
• Sally Port Secure Area for Accreditation
• Phase 2: Traffic Light Transfer Switches
• National Night Out

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 4/18/2024

FY24-25 Budget

Emergency Management Overview

FY 2023-2024
FY 2024-2025 FY 2023-2024 % INCREASE $ INCREASE
BUDGET AS
ACCOUNT DESCRIPTION PROPOSED YTD FROM 23-24 FROM 23-24
OF
BUDGET 4/15/2024 BUDGET BUDGET
4/15/2024
SALARIES/WAGES 152,529 109,299 144,785 5.3% 7,744
401(K) TOWN CONTRIBUTION 7,626 5,459 7,240 5.3% 386
LOCAL GOVERNMENT RETIREMENT (LGERS) 23,032 14,050 20,415 12.8% 2,617
EMPLOYEE BENEFITS/TAXES 28,813 20,054 31,035 -7.2% (2,222)
TRAVEL/MEETINGS/SCHOOLS/DUES 2,650 2,454 2,975 -10.9% (325)
UNIFORMS/PROMOTIONAL ITEMS 500 381 500 0.0% -
PROFESSIONAL/CONTRACT FEES 4,500 3,750 6,500 -30.8% (2,000)
OFFICE SUPPLIES 550 225 550 0.0% -
OPERATIONAL SUPPLIES/EQUIPMENT 5,000 1,057 3,000 66.7% 2,000
COMMUNITY OUTREACH 3,500 - 3,000 16.7% 500
DISASTER EXPENSE 1,300 - - 100.0% 1,300
TOTAL 230,000 156,728 220,000

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 4/18/2024

FY24-25 Budget

Emergency Management Highlights

• A Professional Staff of 2 employees
• Incident Management Training for Staff
• Hurricane Expo for Residents

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 4/18/2024

FY24-25 Budget

Streets & Grounds Overview

FY 2023-2024
FY 2024-2025 FY 2023-2024 % INCREASE $ INCREASE
BUDGET AS
ACCOUNT DESCRIPTION PROPOSED YTD FROM 23-24 FROM 23-24
OF
BUDGET 4/15/2024 BUDGET BUDGET
4/15/2024
SALARIES/WAGES 1,306,443 679,663 1,117,057 17.0% 189,386
OVERTIME 2,500 1,876 2,500 0.0% -
401(K) TOWN CONTRIBUTION 65,636 34,042 55,853 17.5% 9,783
LOCAL GOVERNMENT RETIREMENT (LGERS) 178,268 87,601 143,542 24.2% 34,726
EMPLOYEE BENEFITS/TAXES 429,963 205,869 420,206 2.3% 9,757
TRAVEL/MEETINGS/SCHOOLS/DUES 13,825 4,122 12,010 15.1% 1,815
UNIFORMS/PROMOTIONAL ITEMS 19,740 18,200 18,262 8.1% 1,478
PROFESSIONAL/CONTRACT FEES 920 1,346 920 0.0% -
OPERATIONAL EQUIPMENT MAINTENANCE/REPAIR 56,000 17,104 47,750 17.3% 8,250
CAPITAL OUTLAY EQUIPMENT 58,600 305,504 344,000 -83.0% (285,400)
VEHICLE FUEL 60,000 27,430 65,000 -7.7% (5,000)
VEHICLE MAINTENANCE/REPAIR/SUPPLIES 52,680 27,176 64,100 -17.8% (11,420)
CAPITAL VEHICLE OUTLAY 161,500 - - 0.0% 161,500
STREET LIGHT ELECTRICITY 770,000 485,718 770,000 0.0% -
OFFICE SUPPLIES 3,500 1,019 3,500 0.0% -
OPERATIONAL SUPPLIES/EQUIPMENT 93,925 34,641 75,900 23.7% 18,025
GROUNDS MAINTENANCE 156,400 28,893 93,200 67.8% 63,200
PARK/SITE IMPROVEMENTS 60,000 14,291 10,000 500.0% 50,000
STORMWATER 16,000 50,013 15,000 6.7% 1,000
WASTE MANAGEMENT 15,000 13,000 16,000 -6.3% (1,000)
STREET MAINTENANCE/REPAIR/IMPROVEMENTS 355,000 87,594 331,300 7.2% 23,700
VECTOR CONTROL 4,100 1,498 3,900 5.1% 200
TOTAL 3,880,000 2,126,600 3,610,000

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 4/18/2024

FY24-25 Budget

Streets & Grounds Highlights

• A Professional Staff of 22 Employees • Staffing Adjustments Compared to FY23-24:
• Mill Head Attachment • Grounds Supervisor @ 50% in current FY
• 25 ft Low Pro Trailer • Street Maintenance Technician @ 50% in current FY
• Portable Chain Hoist • Street Maintenance Superintendent position removed
in current FY
• Directional Plate Tamper
• Additional Streets Maintenance Supervisor added in
• Trench Jack Tamper
current FY
• Confined Space Retrieval Harness
• Confined Space Retrieval System
• Facility Demo: Lossen Lane
• Facility Demo: River Road

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 4/18/2024

FY24-25 Budget

Facilities & Fleet Overview

FY 2024-2025 FY 2023-2024 FY 2023-2024 % INCREASE $ INCREASE
ACCOUNT DESCRIPTION PROPOSED YTD BUDGET AS FROM 23-24 FROM 23-24
BUDGET 4/15/2024 OF 4/15/2024 BUDGET BUDGET
SALARIES/WAGES 654,550 331,185 515,417 27.0% 139,133
OVERTIME 2,000 21 2,000 0.0% -
401(K) TOWN CONTRIBUTION 32,727 16,548 25,770 27.0% 6,957
LOCAL GOVERNMENT RETIREMENT (LGERS) 89,019 42,570 66,232 34.4% 22,787
EMPLOYEE BENEFITS/TAXES 195,190 92,336 188,976 3.3% 6,214
TRAVEL/MEETINGS/SCHOOLS/DUES 5,995 1,218 6,305 -4.9% (310)
UNIFORMS/PROMOTIONAL ITEMS 8,720 7,300 7,380 18.2% 1,340
PROFESSIONAL/CONTRACT FEES 800 157 620 29.0% 180
OPERATIONAL EQUIPMENT MAINTENANCE/REPAIR 5,000 500 2,000 150.0% 3,000
VEHICLE FUEL 20,000 6,742 17,000 17.6% 3,000
VEHICLE MAINTENANCE/REPAIR/SUPPLIES 33,700 26,185 31,800 6.0% 1,900
UTILITY 245,600 209,843 209,550 17.2% 36,050
OFFICE SUPPLIES 1,000 670 800 25.0% 200
JANITORIAL SUPPLIES 47,000 29,000 45,000 4.4% 2,000
HOLIDAY SUPPLIES 45,000 629 3,500 1185.7% 41,500
OPERATIONAL SUPPLIES/EQUIPMENT 29,900 24,722 23,850 25.4% 6,050
FACILITY IMPROVEMENTS 10,000 134,810 75,000 -86.7% (65,000)
FACILITY MAINTENANCE/REPAIR 270,600 201,098 255,800 5.8% 14,800
WASTE DISPOSAL 13,200 17,650 13,000 1.5% 200
TOTAL 1,710,000 1,143,182 1,490,000

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 4/18/2024

FY24-25 Budget

Facilities & Fleet Highlights

• A Professional Staff of 11 Employees

• Staffing Adjustments Compared to FY23-24:

• Facilities Maintenance Technician III @ 50% in current FY
• Facilities Manager position removed in current FY
• Facilities Superintendent position added in current FY
• Custodial Supervisor added in current FY
• Facility Attendant position moved from PRCR in current FY

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 4/18/2024

FY24-25 Budget

Engineering Overview
FY 2023-2024
FY 2024-2025 FY 2023-2024 % INCREASE $ INCREASE
BUDGET AS
ACCOUNT DESCRIPTION PROPOSED YTD FROM 23-24 FROM 23-24
OF
BUDGET 4/15/2024 BUDGET BUDGET
4/15/2024
SALARIES/WAGES 550,335 244,099 471,883 16.6% 78,452
OVERTIME - - 1,000 -100.0% (1,000)
401(K) TOWN CONTRIBUTION 27,517 12,195 23,594 16.6% 3,923
LOCAL GOVERNMENT RETIREMENT (LGERS) 74,846 31,372 60,637 23.4% 14,209
EMPLOYEE BENEFITS/TAXES 139,695 58,471 127,086 9.9% 12,609
TRAVEL/MEETINGS/SCHOOLS/DUES 12,270 4,356 10,610 15.6% 1,660
UNIFORMS/PROMOTIONAL ITEMS 2,350 1,580 2,910 -19.2% (560)
PROFESSIONAL/CONTRACT FEES 117,000 38,446 153,680 -23.9% (36,680)
OPERATIONAL EQUIPMENT MAINTENANCE/REPAIR - - - 0.0% -
CAPITAL OUTLAY EQUIPMENT - - - 0.0% -
VEHICLE FUEL 6,000 2,250 15,000 -60.0% (9,000)
VEHICLE MAINTENANCE/REPAIR/SUPPLIES 6,888 2,100 6,500 6.0% 388
CAPITAL VEHICLE OUTLAY - - - 0.0% -
OFFICE SUPPLIES 1,000 774 3,000 -66.7% (2,000)
OPERATIONAL SUPPLIES/EQUIPMENT 3,000 1,015 5,000 -40.0% (2,000)
STORMWATER 39,100 42,763 169,100 -76.9% (130,000)
TOTAL 980,000 439,420 1,050,000

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 4/18/2024

FY24-25 Budget

Engineering Highlights
• A Professional Staff of 6 Employees
• Traffic Signal Timing Study
• Stormwater Mapping

• Staffing Adjustments Compared to FY23-24:

• Public Services Director position eliminated
• Additional Engineering Inspector position added
in current FY

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 4/18/2024

FY24-25 Budget

CIP Overview
FY 24-25 FY 24-25
PROJECT PROJECT
TRANSFERS TRANSFERS
Sturgeon Creek - Roadway Resurfacing 3,000,000

ECD Opportunities - Baldwin Drive Improvements 40,000

Property Acquisition 200,000 Oceangate 300,000

Other Total 200,000 Infrastructure - Streets Totals 3,340,000

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 4/18/2024

FY24-25 Budget

CIP Highlights
• Roadway Resurfacing
• Complete Baldwin Drive Project
• Complete Ocean Gate Plaza Project
• Property Acquisition

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 4/18/2024

FY24-25 Budget

IT Overview
FY 2023-2024
FY 2024-2025 FY 2023-2024 % INCREASE $ INCREASE
BUDGET AS
ACCOUNT DESCRIPTION PROPOSED YTD FROM 23-24 FROM 23-24
OF
BUDGET 4/15/2024 BUDGET BUDGET
4/15/2024
SALARIES/WAGES 673,983 320,359 489,026 37.8% 184,957
OVERTIME - - - 0.0% -
401(K) TOWN CONTRIBUTION 33,187 15,834 24,451 35.7% 8,736
LOCAL GOVERNMENT RETIREMENT (LGERS) 90,268 40,739 62,840 43.6% 27,428
EMPLOYEE BENEFITS/TAXES 156,462 70,284 126,893 23.3% 29,569
TRAVEL/MEETINGS/SCHOOLS/DUES 10,105 90 4,360 131.8% 5,745
PROFESSIONAL/CONTRACT FEES 741,225 525,244 571,700 29.7% 169,525
SOFTWARE SUPPORT 537,250 384,700 462,430 16.2% 74,820
TELEPHONE/INTERNET SERVICE 59,160 54,810 37,800 56.5% 21,360
CELLPHONE/AIRCARD 158,360 72,743 153,700 3.0% 4,660
IT EQUIPMENT 263,000 711,937 1,042,100 -74.8% (779,100)
EQUIPMENT LEASES 1,874,000 52,736 307,200 510.0% 1,566,800
OFFICE SUPPLIES 3,000 1,771 2,500 20.0% 500
TOTAL 4,600,000 2,251,247 3,285,000

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 4/18/2024

FY24-25 Budget

IT Highlights
• A Professional Staff of 7 employees
• Police Officer Safety Camera and Video Management
• Alerting System Improvements at Fire Stations 51 and 53
• Stormwater Permitting Software
• Aerial Imagery for 2025

Staffing Adjustments Compared to FY23-24:

• Systems Administrator @ 50% in current FY

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 4/18/2024

FY24-25 Budget

Parks, Recreation, and Cultural Resources Overview

FY 2023-2024
FY 2024-2025 FY 2023-2024 % INCREASE $ INCREASE
BUDGET AS
ACCOUNT DESCRIPTION PROPOSED YTD FROM 23-24 FROM 23-24
OF
BUDGET 4/15/2024 BUDGET BUDGET
4/15/2024
SALARIES/WAGES 527,668 393,018 606,123 -12.9% (78,455)
OVERTIME - 151 1,000 -100.0% (1,000)
401(K) TOWN CONTRIBUTION 25,595 19,170 29,510 -13.3% (3,915)
LOCAL GOVERNMENT RETIREMENT (LGERS) 69,617 49,336 75,840 -8.2% (6,223)
EMPLOYEE BENEFITS/TAXES 160,075 100,697 185,872 -13.9% (25,797)
TRAVEL/MEETINGS/SCHOOLS/DUES 8,945 3,687 9,985 -10.4% (1,040)
UNIFORMS/PROMOTIONAL ITEMS 500 1,453 1,570 -68.2% (1,070)
PROFESSIONAL/CONTRACT FEES 32,435 29,084 30,875 5.1% 1,560
MARKETING 10,300 17,945 21,550 -52.2% (11,250)
OFFICE SUPPLIES 2,500 1,103 3,075 -18.7% (575)
OPERATIONAL SUPPLIES/EQUIPMENT 34,420 39,383 44,400 -22.5% (9,980)
INSTRUCTOR FEES 161,500 79,693 141,500 14.1% 20,000
RECREATION 81,445 30,256 58,700 38.7% 22,745
LARGE SCALE EVENT 15,000 - - 0.0% 15,000
TOTAL 1,130,000 764,976 1,210,000

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 4/18/2024

FY24-25 Budget

Parks, Recreation, and Cultural Resources Highlights

• A Professional Staff of 9 Employees
• Events in Founders Park Resume
• Large Scale Event Preparation for Fall 2025

Staffing Adjustments Compared to FY23-24:

• Community Enrichment Director @ 50% removed
• Facility Attendant moved to Facilities & Fleet
Department

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 4/18/2024

FY24-25 Budget

Finance Overview
FY 2023-2024
FY 2024-2025 FY 2023-2024 % INCREASE $ INCREASE
BUDGET AS
ACCOUNT DESCRIPTION PROPOSED YTD FROM 23-24 FROM 23-24
OF
BUDGET 4/15/2024 BUDGET BUDGET
4/15/2024
SALARIES/WAGES 722,008 388,630 544,090 32.7% 177,918
401(K) TOWN CONTRIBUTION 36,100 19,414 27,204 32.7% 8,896
LOCAL GOVERNMENT RETIREMENT (LGERS) 98,193 49,953 69,915 40.4% 28,278
EMPLOYEE BENEFITS/TAXES 173,064 83,848 178,641 -3.1% (5,577)
TRAVEL/MEETINGS/SCHOOLS/DUES 21,160 13,243 14,825 42.7% 6,335
TAX/SCROLL/BILLING/COLLECTION 158,475 101,195 126,825 25.0% 31,650
PROFESSIONAL/CONTRACT FEES 38,000 26,570 37,000 2.7% 1,000
BANK FEES 500 - - 0.0% 500
OFFICE SUPPLIES 2,500 1,205 1,500 66.7% 1,000
TOTAL 1,250,000 684,058 1,000,000

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 4/18/2024

FY24-25 Budget

Finance Highlights
• A Professional Staff of 8 Employees
• Includes one new position: Asset & Fleet Administrator
• Includes Property Tax Collection Fees
• Includes Annual Audit and Financial Reporting Costs

Staffing Adjustments Compared to FY23-24:

• Finance position from current FY @ 75% removed
• Responsibilities from this position were shifted to others in the department

• Purchasing Supervisor added in current FY

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 4/18/2024

FY24-25 Budget

Human Resources Overview

FY 2023-2024
FY 2024-2025 FY 2023-2024 % INCREASE $ INCREASE
BUDGET AS
ACCOUNT DESCRIPTION PROPOSED YTD FROM 23-24 FROM 23-24
OF
BUDGET 4/15/2024 BUDGET BUDGET
4/15/2024
SALARIES/WAGES 359,929 152,211 263,870 36.4% 96,059
401(K) TOWN CONTRIBUTION 17,996 7,609 13,193 36.4% 4,803
LOCAL GOVERNMENT RETIREMENT (LGERS) 48,950 19,572 33,907 44.4% 15,043
EMPLOYEE BENEFITS/TAXES 79,613 34,487 56,090 41.9% 23,523
TRAVEL/MEETINGS/SCHOOLS/DUES 12,580 5,294 10,480 20.0% 2,100
EMPLOYEE DEVELOPMENT/TRAINING 20,000 13,618 26,500 -24.5% (6,500)
EMPLOYEE HEALTH & WELLNESS 4,500 459 4,500 0.0% -
EMPLOYEE RECOGNITION 34,070 31,064 44,170 -22.9% (10,100)
EMPLOYEE SAFETY 5,800 1,198 5,090 13.9% 710
PROFESSIONAL/CONTRACT FEES 10,062 10,146 6,700 50.2% 3,362
ADVERTISING 5,000 8,864 10,000 -50.0% (5,000)
OFFICE SUPPLIES 1,500 971 1,500 0.0% -
TOTAL 600,000 285,494 476,000

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 4/18/2024

FY24-25 Budget

Human Resources Highlights

• A Professional Staff of 4 Employees
• Includes Town-wide Safety Expenses
• Includes Town-wide Recruitment Expenses

Staffing Adjustments Compared to FY23-24:

• Safety & Training Coordinator @ 50% in current FY
• Removed Safety & Training Coordinator & added HRIS &
Benefits Administrator for FY24-25

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 4/18/2024

FY24-25 Budget

Governing Body Overview

FY 2024-2025 FY 2023-2024 FY 2023-2024 % INCREASE $ INCREASE
ACCOUNT DESCRIPTION PROPOSED YTD BUDGET AS OF FROM 23-24 FROM 23-24
BUDGET 4/15/2024 4/15/2024 BUDGET BUDGET
MAYOR/COUNCIL ATTENDANCE ALLOWANCE 64,800 54,000 64,800 0.0% -
BENEFITS/TAXES 5,875 4,602 5,840 0.6% 35
TRAVEL/MEETINGS/SCHOOLS/DUES 81,475 60,746 83,060 -1.9% (1,585)
CODIFICATION 18,500 2,269 18,500 0.0% -
PROFESSIONAL/CONTRACT FEES 73,100 53,438 71,000 3.0% 2,100
PRIVATE DEVELOPMENT COSTS 50,000 49,725 50,000 0.0% -
OFFICE SUPPLIES 1,100 1,545 1,800 -38.9% (700)
COMMUNITY OUTREACH 5,150 - - 100.0% 5,150
ELECTIONS - 21,208 20,000 -100.0% (20,000)
HISTORICAL MARKERS - 5,266 - 100.0% -
TOTAL 300,000 252,798 315,000

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 4/18/2024

FY24-25 Budget

Governing Body Highlights

• A Professional 5 Member Board
• Includes Town-wide Professional Dues
• Includes Ordinance Codification Expenses

Staffing Adjustments Compared to FY23-24:

• Mayor Stipend @ $15,000 annually
• Councilmember Stipend @ $12,000 annually
• These amounts have been in place since FY18-19 and there is no
proposed change for FY24-25

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 4/18/2024

FY24-25 Budget

Administration Overview
FY 2024-2025 FY 2023-2024 FY 2023-2024 % INCREASE $ INCREASE
ACCOUNT DESCRIPTION PROPOSED YTD BUDGET AS OF FROM 23-24 FROM 23-24
BUDGET 4/15/2024 4/15/2024 BUDGET BUDGET
SALARIES/WAGES 1,331,546 947,208 1,244,616 7.0% 86,930
401(K) TOWN CONTRIBUTION 83,537 61,817 77,242 8.2% 6,295
LOCAL GOVERNMENT RETIREMENT (LGERS) 179,410 108,019 159,933 12.2% 19,477
EMPLOYEE BENEFITS/TAXES 239,346 140,074 288,799 -17.1% (49,453)
TRAVEL/MEETINGS/SCHOOLS/DUES 46,660 16,317 34,410 35.6% 12,250
LEGAL 86,000 67,892 86,000 0.0% -
PROFESSIONAL/CONTRACT FEES 700,000 52 500 139900.0% 699,500
MARKETING 5,000 264 5,000 0.0% -
PROPERTY/AUTO/LIABILITY INSURANCE 400,000 331,465 355,000 12.7% 45,000
ADMINISTRATIVE DUES/FEES 31,000 25,489 41,000 -24.4% (10,000)
OFFICE SUPPLIES 2,500 1,512 2,500 0.0% -
COMMUNITY OUTREACH 5,000 2,999 5,000 0.0% -
TOTAL 3,110,000 1,703,108 2,300,000

Increase/Decrease 35%
810,000

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 4/18/2024

FY24-25 Budget

Administration Highlights
• A Professional Staff of 10 Employees
• Includes one new position: Deputy Town Clerk
• Strategic Planning Initiative
• Includes Property & Liability Insurance for the Town
• Potential Contract Employment Costs
• Includes Town Attorney Fees

Staffing Adjustments Compared to FY23-24:

• Communications Specialist II @ 75% in current FY
• Community Enrichment Director @ 50% removed
• Overlap of the previous Economic & Community Development
Director retirement in current FY @ 50% removed

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 4/18/2024

FY24-25 Budget

Planning Overview
FY 2024-
FY 2023- FY 2023-2024 % INCREASE $ INCREASE
2025
ACCOUNT DESCRIPTION 2024 YTD BUDGET AS FROM 23-24 FROM 23-24
PROPOSED
4/15/2024 OF 4/15/2024 BUDGET BUDGET
BUDGET
SALARIES/WAGES 784,386 478,449 718,216 9.2% 66,170
OVERTIME - 35 500 -100.0% (500)
401(K) TOWN CONTRIBUTION 38,707 23,889 35,770 8.2% 2,937
LOCAL GOVERNMENT RETIREMENT (LGERS) 105,282 61,446 91,929 14.5% 13,353
EMPLOYEE BENEFITS/TAXES 200,549 108,526 243,125 -17.5% (42,576)
TRAVEL/MEETINGS/SCHOOLS/DUES 31,820 15,462 26,795 18.8% 5,025
UNIFORMS/PROMOTIONAL ITEMS 150 300 150 0.0% -
PROFESSIONAL/CONTRACT FEES 50,310 55,098 154,465 -67.4% (104,155)
ADVERTISING - 395 2,000 -100.0% (2,000)
VEHICLE FUEL 1,400 652 750 86.7% 650
VEHICLE MAINTENANCE/REPAIR/SUPPLIES 1,396 1,861 800 74.5% 596
CAPITAL VEHICLE OUTLAY - - - 0.0% -
OFFICE SUPPLIES 4,000 5,420 4,500 -11.1% (500)
DEMOS/ABATEMENTS 2,000 - 1,000 100.0% 1,000
TOTAL 1,220,000 751,531 1,280,000

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 4/18/2024

FY24-25 Budget

Planning Highlights
• A Professional Staff of 11 Employees

Staffing Adjustments Compared to FY23-24:

• Planner I @ 50% in current FY

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 4/18/2024

FY24-25 Budget

Building Inspections Overview

FY 2024-
FY 2023- FY 2023-2024 % INCREASE $ INCREASE
2025
ACCOUNT DESCRIPTION 2024 YTD BUDGET AS FROM 23-24 FROM 23-24
PROPOSED
4/15/2024 OF 4/15/2024 BUDGET BUDGET
BUDGET
SALARIES/WAGES 1,659,718 1,106,375 1,503,027 10.4% 156,691
OVERTIME 2,500 1,863 10,000 -75.0% (7,500)
401(K) TOWN CONTRIBUTION 83,986 55,480 75,151 11.8% 8,835
LOCAL GOVERNMENT RETIREMENT (LGERS) 228,442 142,727 193,139 18.3% 35,303
EMPLOYEE BENEFITS/TAXES 416,278 263,436 516,108 -19.3% (99,830)
TRAVEL/MEETINGS/SCHOOLS/DUES 63,035 29,938 45,580 38.3% 17,455
UNIFORMS/PROMOTIONAL ITEMS 14,250 12,400 15,750 -9.5% (1,500)
PROFESSIONAL/CONTRACT FEES 465 113 6,550 -92.9% (6,085)
CELLPHONE/AIRCARD 33,000 20,926 33,000 0.0% -
BI-IT EQUIPMENT MAINTENANCE/REPAIR/REPLACE 46,610 104,327 148,250 -68.6% (101,640)
VEHICLE FUEL 28,000 14,058 30,000 -6.7% (2,000)
VEHICLE MAINTENANCE/REPAIR/SUPPLIES 27,316 22,631 29,245 -6.6% (1,929)
CAPITAL VEHICLE OUTLAY - 208,151 80,000 -100.0% (80,000)
OFFICE SUPPLIES 5,000 2,969 5,000 0.0% -
OPERATIONAL SUPPLIES/EQUIPMENT 43,400 9,602 9,200 371.7% 34,200
RESERVE FOR FUTURE EXPENDITURES - 12,000 -100.0% (12,000)
HOMEOWNERS RECOVERY FEE (HRF) 18,000 7,398 8,000 125.0% 10,000
ALLOCATION TRANSFER TO GENERAL FUND 330,000 - 480,000 -31.2% (150,000)
TOTAL 3,000,000 2,002,394 3,200,000

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 4/18/2024

FY24-25 Budget

Budget Changes from 0.39 Tax Rate

• Revenue Adjustments
o Update valuation from Brunswick County $6,252,242,302 to $6,333,174,687 (Increase of $80,932,385);
$218K additional revenue with the 0.27 tax rate
o Sales Tax Revenue: Reduced from $13.6M to $13.4M ($200K)
o Interest Income: Reduced from $1.15M to $1.02M ($130K)
o Loan Proceeds: Increased $2M for the Fire Apparatus purchase
• Reduce Emergency Contingency from $2M to $0
• Reduce Property Acquisition from $750K to $200K
• Reduce Economic Development Opportunities from $250K to $0
• Reduce Road Resurfacing from $5.5M to $4M ($1M Powell Bill/$950K Motor Vehicle Tax/Remainder from the
General Fund)
o Remove Kay Todd Road Design $300K
o Remove John Sneed Lane Paving $1.2M
• Positions
o Remove currently funded vacant positions: Community Enrichment Director and Engineer I

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 4/18/2024

FY24-25 Budget

Budget Changes from 0.39 Tax Rate Continued

Fire/Rescue CIP
• Removed SCBA Fill Compressor for Station 52 • Removed Sturgeon Creek Park Funding
• Removed 5-Ton Rescue/Evacuation Vehicle Information Technology
• Removed 3 Firefighters • Removed IT Technician position
• Removed Public Safety Recognition Banquet • Removed IT Records Management Software
Police • Removed Analog Phone Line Replacement
• Removed Public Safety Recognition Banquet • Removed Access Control at the MOC Warehouse
Streets & Grounds • Removed Panic Security System for the Town Hall
• Removed Westgate Nature Park Playground Equipment • Removed TRG Initial Response Mobile Application
• Removed Trees for Baldwin Drive and Park • Removed Incident Action Plan Authentication Upgrade
• Removed Cypress Cove Park Improvements Facilities & Fleet
• Removed Sturgeon Creek Park, Misc. Construction • Removed New Leland in Lights Holiday Display
• Removed Hand Rail for Cypress Cove Kayak Dock • Removed MOC Additional Fence Containment on Popular Drive
• Removed Facility Demo: Old Fire Station 51 • Removed MOC Sign
• Removed Baldwin and Fairview Drive Sidewalk Contractor • Removed Facility Improvements for New Positions
Parks, Recreation, & Cultural Resources • Removed MOC Warehouse Floor Improvements
• Removed Comprehensive Plan Update Administration
Planning • Removed Print and Digital Advertising
• Removed South Navassa Road Corridor Plan Consultation Governing Body
• Removed South Navassa Road Corridor Plan • Removed Historical Marker

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 4/18/2024

FY24-25 Budget

Property Owner Taxpayer Cost

Annual Property Tax Assessment
Home Value 300,000 350,000 400,000 450,000 500,000 550,000 600,000
0.01 30 35 40 45 50 55 60
0.23 690 805 920 1,035 1,150 1,265 1,380
0.27 810 945 1,080 1,215 1,350 1,485 1,620
Difference 120 140 160 180 200 220 240

Monthly Property Tax Assessment

Home Value 300,000 350,000 400,000 450,000 500,000 550,000 600,000
0.01 3 3 3 4 4 5 5
0.23 58 67 77 86 96 105 115
0.27 68 79 90 101 113 124 135
Difference 10 12 13 15 17 18 20

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 4/18/2024

FY24-25 Budget

Overall Proposed Budget Review

TOTAL REVENUES FY 2024-2025 BUDGET PERCENT OF BUDGET
GENERAL FUND 46,000,000 92.0%
POWELL BILL 1,000,000 2.0%
BUILDING INSPECTIONS 3,000,000 6.0%
Total 50,000,000

TOTAL EXPENDITURES FY 2024-2025 BUDGET PERCENT OF BUDGET

GENERAL FUND 46,000,000 92.0%
POWELL BILL 1,000,000 2.0%
BUILDING INSPECTIONS 3,000,000 6.0%
Total 50,000,000

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 4/18/2024

44