town of duck, north carolina · town of duck, north carolina annual budget estimate - fy2020-fy2021...

Town of Duck, North Carolina

FY 2020-2021 BUDGET

Adopted June 18, 2020

Table of Contents

Adopted Budget Ordinance 2 Budget Summary 5 Revenue Summary 6 Expenditure Summary 12 Governing Body 16 Administration 18 Finance 20 Legal 22 Public Buildings 24 Information Technology 26 Police 28 Fire 30 Inspections 32 Ocean Rescue 34 Streets and Highways 36 Sanitation 38 Beach Protection 40 Community Development 42 Parks 44 Transfers to Other Funds 46 Budgetary Accounting 48 Capital Reserve – Beach Fund 51

Appendix Appendix A – Manager’s Letter for Proposed FY 2020-2021 Budget Appendix B – Town of Duck Organizational Chart FY 2021 Appendix C – Town of Duck Pay Plan FY 2021 Appendix D – Estimate of Employee Costs FY 2020-2021 Appendix E – Five Year Budget Forecast Appendix F – Resolution 15-01, Creating Municipal Service Districts for the Purposes of Beach

Erosion Control and Flood and Hurricane Protection Appendix G – Municipal Service District A & B Appendix H – Ordinance 15-09, Capital Reserve Fund Ordinance Appendix I – Draft Capital Improvements Program (CIP)


Annual Budget Estimate - FY2020-FY2021

Budget Summary

Fiscal Year 2020-2021

Page No. 5

Last year Current Year Coming Year

Account Actual Budget Actual Estimated Approved

To Date* Entire Year Recommended By Council

Revenues:

Ad Valorem Taxes $4,641,851 $4,573,596 $4,535,416 $4,641,494 $4,393,024 $4,657,433

Local Government Sales Tax $1,372,630 $1,408,287 $1,027,764 $1,288,286 $1,303,969 $1,309,433

Real Estate Transfer Tax $362,418 $375,271 $203,072 $370,133 $372,408 $372,408

Occupancy Tax $1,464,700 $1,459,286 $1,009,480 $1,335,123 $1,417,506 $1,507,042

Unrestricted Intergvnmtal $405,269 $386,500 $229,420 $415,298 $401,500 $406,500

Restricted Intergvnmtl $669,825 $621,755 $31,677 $670,189 $761,031 $761,031

Permits and Fees $216,839 $153,000 $100,844 $146,724 $143,000 $143,000

Miscellaneous $260,591 $200,301 $152,639 $226,034 $183,000 $183,000

Non-Revenue Receipts $1,221,390 $1,963,908 $0 $1,695,175 $1,258,223 $1,258,223

Total Revenues $10,615,513 $11,141,904 $7,290,312 $10,788,456 $10,233,661 $10,598,070

Expenditures:

General Government $1,396,001 $1,494,296 $1,140,091 $1,439,323 $1,400,392 $1,400,392

Public Safety $3,138,541 $3,560,862 $2,729,611 $3,469,586 $3,534,401 $3,534,401

Transportation $1,285,428 $1,104,531 $890,526 $1,076,042 $1,318,174 $1,408,174

Environmental Protection $2,660,229 $2,638,956 $2,258,002 $2,673,587 $2,623,105 $2,623,105

Economic & Physical Development $327,564 $371,287 $264,652 $367,100 $318,916 $318,916

Cultural & Recreational $338,386 $324,050 $235,075 $319,084 $281,900 $243,039

Transfers to Other Funds $1,221,390 $1,447,608 $0 $1,221,390 $671,820 $995,043

Budgetary Accounting $0 $200,314 $0 $0 $84,953 $75,000

Total Expenditures $10,367,539 $11,141,904 $7,517,957 $10,566,112 $10,233,661 $10,598,070

Difference: Revenues/Expenditures $247,974 $0 -$227,645 $222,344 $0 $0

* As of March 12, 2020

6

REVENUES

The proposed FY 2021 Budget represents an overall 4.88% decrease in revenues from the FY 2020

Amended Budget. This decrease is due to multiple factors, including lower permit fees, lower

investment earnings (as shown in Miscellaneous: Other), and lower interfund transfers, as well as

no expected debt proceeds and appropriated fund balance. These decreases are not offset by

increases in general ad valorem revenues and grant funds.

Three factors unique to this budget year have influenced the proposed FY 2021 Budget. First, this

budget represents the effective date for the Dare County real property revaluation. Real property

values increased by 16% (before appeals) for the Town of Duck; however, the property tax rate

adopted as a part of the budget is the Revenue Neutral Rate of $0.1964, not the current rate of

$0.225. Second, this year, the current rate for the two Municipal Service Districts related to the

Town’s Beach Nourishment Project are set to be examined. The proposed FY 2021 Budget

proposed decreasing the current rates for the MSDs as follows, MSD‐A from $0.148 to $0.068 and

MSD‐B from $0.315 to $0.272. However, the Town Council adopted the MSD Revenue Neutral

Rates of $0.1296 for MSD‐A and $0.285 for MSD‐B. The Town Council made this decision due to

the uncertainty of costs related to the Town of Duck Beach Renourishment Project scheduled for

2022. The Town is actively seeking grants to assist in the funding of the project; however, there

is no guarantee that these revenues will be received. If grant funds are received for the project,

the Town Council will adjust the MSD rates down to account for receipt of the funds and revenue

7

previously received and revenue from the Dare County Shoreline Protection Fund. Lastly, the

COVID‐19 Pandemic has had major impacts on the United States, North Carolina, Dare County,

and the Town of Duck. It is unclear how these impacts will affect revenues, primarily shared

revenues, for the Town.

The paragraphs below elaborate on the revenues for the FY 2021 Budget.

Ad Valorem Taxes

Ad valorem revenues are derived from taxes placed on the property in the Town; this includes

real property, personal and business property and motor vehicles. All ad valorem taxes are

established by the ad valorem tax rate applied to each $100 of the assessed value of applicable

taxable property. Over the last year, Dare County completed a reevaluation of all real property

in the County, including the Town of Duck. This reevaluation showed an increase of real

property values of 16% from $1,568,779,000 to $1,821,595,800; however, when appeals are

processed, the total value of property is expected to drop by 0.5% to $1,812,487,821. By law, the

Town is required to advertise, though not adopt, a “Revenue Neutral Rate” that is defined as the

rate required to generate the same amount of revenue, including a growth factor, as the previous

property tax rate and real property value. The calculation for this rate includes all taxable

property, not just real property. The FY 2020 property tax for the Town is $0.225 and the Revenue

Neutral Rate associated with revaluation is $0.1964. General ad valorem taxes in the proposed

FY 2021 Budget are based on the Revenue Neutral Rate of $0.1964. While the tax implications

vary based on the actual valuation of an individual property, using the average revaluation parcel

values of $662,639 (before appeals) and $659,326 (factoring in a 0.5% loss in value from appeals),

on average – with the adoption of the Revenue Neutral Rate, real property taxes will increase

between $10.90 and $17.41.

As was noted above, effective July 1, 2016, the Town implemented two MSDs to generate revenue

to assist in funding debt service payments on the Town’s Beach Nourishment Project. The

original rates associated with these MSDs are no longer necessary to fund the debt for the project;

however, maintenance of the project through renourishment is expected to occur in calendar year

2022 and the proposed FY 2021 Budget continues with tax collections in both MSD‐A and MSD‐

B, at the MSD equivalent Revenue Neutral Rates. Specifically, estimated debt service principle

costs for the renourishment project are to be divided as follows: the Town will fund 20% of the

estimated debt service costs, MSD‐A (all properties in the project area) will fund 52% of the debt

service costs and MSD‐B (only oceanfront properties in the project area) will fund 28% of the debt

service costs. Under this scenario, the tax rate for MSD‐A would drop from $0.148 to the Revenue

Neutral Rate of $0.1296 and MSD‐B would drop from $0.315 to the Revenue Neutral Rate of

$0.285. The result of these rate changes would be an average tax increase of $18 for property

owners in MSD‐A and $59 for property owners in MSD‐B. Since oceanfront property owners pay

both MSD‐A and MSD‐B taxes, the combined average tax increase for these owners would be $77.

The Town has applied for two grants to supplement funding from the Dare County Shoreline

8

Protect Fund, which, if funded would allow the MSD rates to be lowered in future years. Maps

showing MSD‐A and MSB‐B are in the appendix of this document.

Shared Revenues

More than any of the Town’s revenue sources, shared revenues (sales, occupancy, and land

transfer taxes) are the most vulnerable to impacts from the COVID‐19 Pandemic. The proposed

FY 2021 Budget has an optimistic take on the ability of these revenue sources to rebound from the

losses currently being experienced at the end of FY 2020. Nonetheless, shared revenues for FY

2021 are expected to be 1.66% lower than what was budgeted for in FY 2020. Gross collections of

sales tax, land transfer tax and occupancy tax shared revenues are expected to match, but not

exceed FY 2020 estimates pre COVID‐19; however, there is a lower percentage of return from

these revenue sources to the Town due to tax rate increases in other Towns, which impacts the

distribution formula. In FY 2020 the Town of Duck received 14.4% of the occupancy and land

transfer taxes returned to the Dare County towns and 4.45% of sales tax revenues. For FY 2021

these percentages are expected to decrease to 14.08% of occupancy and land transfer tax revenues

and 4.36% of sales tax revenues.

9

Other Revenue Sources

Of the remaining revenue sources of the Town, Unrestricted Intergovernmental is expected to

increase by 3.9% and Restricted Intergovernmental (grants) is expected to increase by 22%, while

Permits and Fees are expected to decrease by 6.5%. Lastly, Miscellaneous revenue is expected to

decrease by 8.6%.

Interfund Transfers, Debt Proceeds, Appropriated Fund Balance

For FY 2021, the Town of Duck is not expected to enter into any installment purchase contracts.

An interfund transfer will be made from the Capital Reserve – Beach Fund to pay for debt

associated with the Town’s Beach Nourishment Project and beach profile surveys in the project

area ($1,258,233).

Revenue Sources

As is shown in

the chart above,

most of the

Town of Duck’s

revenues are

derived from ad

valorem taxes

and MSD taxes

(44%). Shared

revenues make

up 30% of the

Town’s

revenues with

proceeds from

the occupancy

tax comprising

14% of

revenues, sales

tax 12% and

land transfer

tax 4%. Interfund transfers account for 12% of revenues. Grants account for 7% of revenues and

the Utility Franchise Tax comprises 4% of revenues. Miscellaneous (other) revenues account for

2% of revenues and permit fees 1%.


Annual Budget Estimate - Revenues FY2020-2021


Fund: General Department: Revenue Page No. 10


Account Number Actual Budget Actual Estimated Budget Officer's Approved

To Date* Entire Year Estimate By Council

Ad Valorem Taxes:

Taxes: 3100-120 $3,645,414 $3,591,618 $3,559,396 $3,639,148 $3,721,204 $3,662,390

3100-MSDA $645,287 $633,529 $634,104 $646,393 $335,910 $643,581

3100-MSDB $351,149 $348,449 $341,915 $355,953 $335,910 $351,462

Sub-Total: $4,641,850 $4,573,596 $4,535,416 $4,641,494 $4,393,024 $4,657,433

Other Taxes and Licenses:

Local Government Sales Tax 3230-12 $1,372,630 $1,408,287 $1,027,764 $1,288,286 $1,303,969 $1,309,433

Real Estate Transfer Tax 3240-12 $362,418 $375,271 $203,072 $370,133 $372,408 $372,408

Occupancy Tax 3270-12 $1,464,700 $1,459,286 $1,009,480 $1,335,123 $1,417,506 $1,507,042

Sub-Total: $3,199,747 $3,242,844 $2,240,316 $2,993,542 $3,093,883 $3,188,883

Unrestricted Intergovernmental:

Beer and Wine 3322-31 $1,720 $1,500 $0 $1,500 $1,500 $1,500

Utility Franchise Tax 3324-31 $403,549 $385,000 $229,420 $413,798 $400,000 $405,000

Sub-Total: $405,269 $386,500 $229,420 $415,298 $401,500 $406,500

Restricted Intergovernmental:

Visitors' Bureau Grant 3315-32 $320,351 $316,289 $0 $316,289 $147,806 $147,806

DENR Public Access Grant 3315-33 $0 $0 $0 $0 $0 $0

State Grants 3315-36 $22,192 $22,400 $30,675 $50,675 $0 $0

Shoreline Grant 3315-38 $272,221 $250,218 $0 $250,218 $228,214 $228,214

Government Access Channel Grant 3315-40 $10,000 $10,000 $0 $10,000 $0 $0

NFWF Grant 3315-41 $0 $0 $0 $0 $384,011 $384,011

Federal Grants 3317 $0 $1,000 $1,002 $1,002 $1,000 $1,000

FEMA Grants 3318 $45,061 $21,848 $0 $42,005 $0 $0

Sub-Total: $669,825 $621,755 $31,677 $670,189 $761,031 $761,031

Permits and Fees:

Building Permits 3343-110 $144,373 $100,000 $66,613 $96,779 $95,000 $95,000

Inspection Fees 3345-110 $54,718 $38,000 $27,416 $40,305 $38,000 $38,000

Other Permits 3346-110 $17,749 $15,000 $6,815 $9,640 $10,000 $10,000

Sub-Total: $216,839 $153,000 $100,844 $146,724 $143,000 $143,000


Annual Budget Estimate - Revenues FY2020-2021

(continued)

Page No. 11


Account Number Actual Budget Actual Estimated Budget Officer's Approved

To Date* Entire Year Estimate By Council

Miscellaneous:

Mixed Beverage Tax 3837-120 $39,623 $36,000 $14,242 $36,000 $36,000 $36,000

ABC Distribution 3838-120 $19,324 $15,000 $6,510 $15,000 $15,000 $15,000

Other 3839-110 $201,644 $149,301 $131,887 $175,034 $132,000 $132,000

Sub-Total: $260,591 $200,301 $152,639 $226,034 $183,000 $183,000

Non-Revenue Receipts:

Interfund Transfers 3910-110 $1,221,390 $1,484,661 $0 $1,221,390 $1,258,223 $1,258,223

Debt Proceeds 3910-111 $0 $216,824 $0 $211,362 $0 $0

Fund Balance 3991-110 $0 $262,423 $0 $262,423 $0 $0

Sub-Total: $1,221,390 $1,963,908 $0 $1,695,175 $1,258,223 $1,258,223

TOTALS REVENUE SUMMARY $10,615,511 $11,141,904 $7,290,312 $10,788,456 $10,233,661 $10,598,070



Annual Budget Estimate - Expenditures FY 2020-2021


Fund: General Department: Expenditure Summary Page No. 14


Object of

Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved

To Date* Entire Year By Council

General Government: 4100

Governing Body 4110 $199,011 $212,350 $187,669 $207,233 $219,200 $198,200 $198,200

Administration 4120 $464,799 $569,619 $362,405 $545,738 $594,593 $583,820 $583,820

Finance 4130 $70,311 $73,000 $68,535 $69,622 $73,000 $71,000 $71,000

Legal 4150 $54,593 $70,000 $51,631 $63,131 $70,000 $70,000 $70,000

Public Buildings 4190 $484,634 $416,327 $358,896 $401,946 $364,872 $348,872 $348,872

Information Technology 4210 $122,652 $153,000 $110,955 $151,653 $130,500 $128,500 $128,500

Total $1,396,001 $1,494,296 $1,140,091 $1,439,323 $1,452,165 $1,400,392 $1,400,392

Public Safety: 4300

Police 4310 $1,382,823 $1,593,324 $1,219,988 $1,545,367 $1,782,187 $1,464,518 $1,464,518

Fire 4340 $1,206,296 $1,326,449 $987,267 $1,283,386 $1,646,882 $1,342,918 $1,342,918

Inspections 4350 $162,284 $155,089 $112,356 $154,833 $186,789 $186,965 $186,965

Ocean Rescue 4370 $387,139 $486,000 $410,000 $486,000 $551,850 $540,000 $540,000

Total $3,138,541 $3,560,862 $2,729,611 $3,469,586 $4,167,708 $3,534,401 $3,534,401

Transportation: 4500

Streets and Highways 4510 $1,285,428 $1,104,531 $890,526 $1,076,042 $1,335,674 $1,318,174 $1,408,174

Total $1,285,428 $1,104,531 $890,526 $1,076,042 $1,335,674 $1,318,174 $1,408,174

Environmental Protection: 4700

Sanitation 4710 $1,054,665 $1,026,848 $731,006 $1,064,786 $1,050,000 $1,045,000 $1,045,000

Beach Protection 4730 $1,605,564 $1,612,108 $1,526,996 $1,608,801 $1,588,105 $1,578,105 $1,578,105

Total $2,660,229 $2,638,956 $2,258,002 $2,673,587 $2,638,105 $2,623,105 $2,623,105

Economic and Physical Development: 4900

Community Development 4910 $327,564 $371,287 $264,652 $367,100 $321,316 $318,916 $318,916

Total $327,564 $371,287 $264,652 $367,100 $321,316 $318,916 $318,916

14


Annual Budget Estimate - Expenditures FY 2020-2021(continued)

Page No. 15


Object of



Cultural and Recreational:

6130 $338,384 $324,050 $235,075 $319,084 $446,880 $281,900 $243,039

Total $338,384 $324,050 $235,075 $319,084 $446,880 $281,900 $243,039

Transfers to Other Funds 9800

Debt Service Fund 9830 $0 $0 $0 $0 $0 $0 $0

Capital Projects Fund 9840 $0 $0 $0 $0 $0 $0 $0

Beach Capital Reserve Fund 9850 $1,221,390 $1,447,608 $0 $1,221,390 $671,820 $671,820 $995,043

Total $1,221,390 $1,447,608 $0 $1,221,390 $671,820 $671,820 $995,043

Budgetary Accounting: 9900

Contingency 9910 $0 $29,500 $0 $0 $75,000 $75,000 $75,000

Prior Year's Deficit 9920 $0 $0 $0 $0 $0 $0 $0

Fund Balance 9930 $0 $170,814 $0 $0 $0 $9,953 $0

Total $0 $200,314 $0 $0 $75,000 $84,953 $75,000

TOTALS EXPENDITURES SUMMARY $10,367,538 $11,141,904 $7,517,957 $10,566,112 $11,108,668 $10,233,661 $10,598,070

NUMBER OF EMPLOYEES: Prior Years: 32 Current Year: 33 Requested: 38 Approved: 33


16

GOVERNING BODY Expenditures in the Governing Body category are related to the operations of the Town Council.

The Duck Town Council is comprised of five Duck residents who are elected every two years. The

Mayor and Mayor Pro Tempore of the Town Council are selected by the Council Members

themselves. The next election of the Town Council is scheduled for November, 2021. The Town

Council is the legislative and policy‐making body for the Town. They achieve the goals of the

electorate through the passage of ordinances and policies that are then implemented by Town staff.

The FY 2021 Budget for the Governing Body is expected to decrease by 6.66% from the FY 2020

Amended Budget. This decrease is related to lower workers compensation insurance costs.

Below is a chart that shows the Governing Body budget from FY 2016 to the FY 2021 Budget with

an additional estimate to FY 2026.


Annual Budget Estimate - Expenditures FY2020-2021


Fund: General Department: General Government - Governing Body Page No. 17


Object of



Governing Body: 4110

Salaries and Wages 4110-121 $24,474 $25,000 $17,577 $23,400 $25,000 $25,000 $25,000

Fringe Benefits 4110-180 $2,166 $1,850 $1,593 $2,166 $2,200 $2,200 $2,200

Workers' Compensation 4110-186 $70,365 $72,000 $59,892 $59,892 $65,000 $48,000 $48,000

Professional Services 4110-190 $28,522 $30,000 $28,374 $30,774 $32,500 $32,500 $32,500

Supplies and Materials 4110-200 $0 $500 $183 $183 $500 $500 $500

Travel 4110-310 $2,048 $1,500 $0 $500 $1,500 $1,500 $1,500

Communications 4110-320 $599 $1,000 $983 $1,238 $1,000 $1,000 $1,000

Printing and Binding 4110-340 $0 $7,000 $3,988 $7,976 $8,000 $8,000 $8,000

Advertising 4110-370 $3,356 $2,500 $1,201 $1,701 $2,500 $2,500 $2,500

Data Processing 4110-380 $0 $0 $0 $0 $0 $0 $0

Insurance and Bonding 4110-450 $49,999 $50,000 $52,963 $52,963 $57,000 $55,000 $55,000

Dues and Subscriptions 4110-491 $6,368 $6,000 $6,959 $7,656 $7,000 $7,000 $7,000

Miscellaneous - CIC Grants 4110-498 $0 $0 $0 $0 $0 $0 $0

Miscellaneous 4110-499 $11,115 $15,000 $13,956 $18,784 $17,000 $15,000 $15,000

Capital Outlay - over $5,000 4110-500 $0 $0 $0 $0 $0 $0 $0

Capital Outlay - under $5,000 4110-501 $0 $0 $0 $0 $0 $0 $0

Subsidies and Allocations 4110-600 $0 $0 $0 $0 $0 $0 $0

Contingency 4110-991 $0 $0 $0 $0 $0 $0 $0

Prior Year's Deficit 4110-992 $0 $0 $0 $0 $0 $0 $0

TOTAL $199,011 $212,350 $187,669 $207,233 $219,200 $198,200 $198,200

TOTALS EXPENDITURES SUMMARY $199,011 $212,350 $187,669 $207,233 $219,200 $198,200 $198,200

NUMBER OF EMPLOYEES: Prior Years: N/A Current Year: N/A Requested: N/A Approved: N/A


17

18

ADMINISTRATION Expenditures in the Administration category are related to the operations of the Town Manager,

Assistant to the Town Manager, Town Clerk, Director of Public Information, Marketing and Special

Events and the Assistant Director of Public Information and Events Coordinator. The Town

Manager is responsible for all of the day to day operations of the Town and also serves as the

finance officer and budget officer. All employees of the Town report to the Town Manager. The

Assistant to the Town Manager is part of the Town Manager’s management team and conducts

administrative tasks, technical analyses of the budget, management, and operational functions of

the town, and completes special projects in support of the Town Manager. The Town Clerk assists

the Town Manager by preparing minutes of the Town Council and Planning Board meetings, as

well as other Town committees, and aiding in the preparation of the Town Council agenda, among

other duties. The Director of Public Information, Marketing and Special Events serves as the

Town’s public information officer and is responsible for planning and coordinating Town events,

such as the 4Th of July Parade, summer park events, and the Annual Duck Jazz Festival. In addition,

the position also oversees the Town’s social media. The Assistant Director primarily aids this

position and serves as the volunteer coordinator.

The FY 2021 Budget for Administration is expected to increase by 2.49% from the FY 2020 Amended

Budget. This slight increase is largely due to typical increases in employee costs.

Below is a chart that shows the Administration budget from FY 2016 to the FY 2021 Budget with

an additional forecast to FY 2026.




Fund: General Department: General Government - Administration Page No. 19


Object of



Administration: 4120


Salaries and Wages(p.t.) 4120-126 $722 $0 $506 $506 $0 $0 $0

Supplemental Retirement 4120-134 $45,654 $50,017 $37,205 $55,806 $52,391 $52,391 $52,391

Fringe Benefits 4120-180 $36,279 $71,191 $28,755 $57,510 $73,146 $62,873 $62,873

Professional Services 4120-190 $0 $1,000 $0 $0 $0 $0 $0

Supplies and Materials 4120-200 $2,316 $3,500 $1,320 $1,980 $3,000 $3,000 $3,000

Travel 4120-310 $7,493 $14,000 $12,932 $14,137 $17,000 $17,000 $17,000

Communications 4120-320 $2,553 $6,500 $3,145 $4,265 $7,000 $7,000 $7,000

Printing and Binding 4120-340 $1,040 $1,000 $1,868 $2,171 $1,000 $1,000 $1,000

Repairs and Maintenance 4120-350 $0 $0 $0 $0 $0 $0 $0

Advertising 4120-370 $500 $1,500 $735 $735 $1,000 $1,000 $1,000

Data Processing 4120-380 $0 $0 $0 $0 $0 $0 $0

Other Services 4120-390 $0 $0 $0 $0 $0 $0 $0

Fixed Charges 4120-400 $6,215 $8,000 $4,495 $6,034 $7,500 $7,000 $7,000


Miscellaneous 4120-499 $5,487 $3,000 $3,753 $4,057 $3,000 $3,000 $3,000

Capital Outlay -Over $5,000 4120-500 $0 $0 $0 $0 $0 $0 $0

Capital Outlay - Under $5,000 4120-501 $1,035 $0 $3,007 $20,247 $0 $0 $0


Contingency 4120-991 $0 $0 $0 $0 $0 $0 $0


TOTAL $464,799 $569,619 $362,405 $545,738 $594,593 $583,820 $583,820


NUMBER OF EMPLOYEES: Prior Years: 4 Current Year: 5 Requested: 5 Approved 5


19

20

FINANCE

Expenditures in the Finance category are not related to the financial administration of the Town,

which is a part of the Administration category, but rather, it has to do with the amount the Town

expends for the collection of its ad valorem taxes. The Town contracts with the Dare County Tax

Collector’s Office for the collection of all ad valorem taxes. The Town pays 1.5% of what is collected

for this service. Last fiscal year, the Dare County Tax Collectors collected 99.93% of the taxes owed

to the Town (90.92% in real property taxes and 100% in motor vehicle taxes).

The FY 2021 Budget for Finance is anticipated to decrease by 2.74%. This decrease is the result of

lower Municipal Service Districts’ tax revenue collections.

Below is a chart that shows the Finance budget from FY 2016 to the FY 2021 Budget with an

additional forecast to FY 2026.




Fund: General Department: General Government - Finance Page No. 21


Object of



Finance: 4130

Subsidies and Allocations 4130-600 $70,311 $73,000 $68,535 $69,622 $73,000 $71,000 $71,000

Contingency 4130-991 $0 $0 $0 $0 $0 $0 $0


TOTAL $70,311 $73,000 $68,535 $69,622 $73,000 $71,000 $71,000




21

22

LEGAL

Expenditures in the Legal category are related to the Town’s contract with the firm of Hornthal,

Riley, Ellis & Maland for legal representation. The Town pays a monthly retainer for regular

services, such as attendance at Town Council meetings, review of agendas, ordinance review, etc.

and pays additional hourly fees for services outside of the retainer.

The FY 2021 Budget for Legal is expected to remain the same as the FY 2020 Amended Budget.

Below is a chart that shows the Legal budget from FY 2016 to the FY 2021 Budget with an additional

forecast to FY 2026.




Fund: General Department: General Government - Legal Page No. 23


Object of


To Date* Entire Year By Board

Legal: 4150


Contingency 4150-991 $0 $0 $0 $0 $0 $0 $0


TOTAL $54,593 $70,000 $51,631 $63,131 $70,000 $70,000 $70,000


NUMBER OF EMPLOYEES: Prior Years: N/A Current Year: N/A Requested: N/A Approved N/A


23

24

PUBLIC BUILDINGS Expenditures in the Public Buildings category are related to the purchase, maintenance, repair, and

operation of the Town’s public facilities, not including the Town Park. The category does include

maintenance of the Town Hall Complex, including utilities and cleaning. In addition, the category

also includes the debt service for the Town Hall Complex and maintenance of the Public Safety

Building and the Duck Soundside Boardwalk.

The FY 2021 Budget for Public Buildings is expected to decrease from the FY 2020 Amended Budget

by 16.2%. This decrease is due to the lack of funding required for the Evironmental Assessment

(EA) related to the new Public Safety Building, as well as a decrease in the amount of funding for

general repairs and maintenance. Due to the lack of certainty in regards to the completion of the

EA and notice to proceed with the Army Corps of Engineers, funding is not provided for the final

design of the Public Safety Building. Should this notice to proceed be received, a request will be

made to appropriate funding from the fund balance for this purpose.

Below is a chart that shows the Public Buildings budget from FY 2016 to the FY 2021 Budget with





Fund: General Department: General Government - Public Buildings Page No. 25


Object of



Public Buildings: 4190

Professional Services 4190-190 $85,000 $15,000 $24,747 $26,744 $0 $0 $0


Communications 4190-320 $1,300 $1,500 $800 $1,100 $1,500 $1,500 $1,500

Utilities 4190-330 $10,891 $13,000 $7,897 $10,529 $13,000 $12,000 $12,000

Repairs and Maintenance 4190-350 $51,605 $60,000 $34,396 $44,529 $40,000 $25,000 $25,000

Other Services 4190-390 $31,675 $32,000 $22,215 $34,500 $38,000 $38,000 $38,000

Fixed Charges 4190-400 $0 $5,500 $0 $0 $0 $0 $0

Miscellaneous 4190-499 $1,031 $3,000 $2,316 $2,816 $3,000 $3,000 $3,000

Capital Outlay Over $5,000 4190-500 $14,343 $0 $0 $0 $0 $0 $0

Capital Outlay - Land Purch. 4190-501 $0 $0 $0 $0 $0 $0 $0

Capital Outlay - Park Devel. 4190-502 $0 $0 $0 $0 $0 $0 $0

C.O. Boardwalk Extension 4190-503 $0 $0 $0 $0 $0 $0 $0

Boardwalk Repairs 4190-504 $7,638 $15,000 $4,770 $9,540 $15,000 $15,000 $15,000

Capital Outlay Under $5,000 4190-505 $11,643 $10,000 $1,243 $11,243 $0 $0 $0


Debt Service - Land /Town Hall 4190-700 $264,282 $257,327 $257,327 $257,327 $250,372 $250,372 $250,372

Contingency 4190-991 $0 $0 $0 $0 $0 $0 $0


TOTAL $484,634 $416,327 $358,896 $401,946 $364,872 $348,872 $348,872




25

26

INFORMATION TECHNOLOGY

Expenditures in the Information Technology category are related to the purchase and maintenance

of the Town’s servers, computers, printers, mobile phones and mobile data terminals. The category

also includes costs associated with general software licenses and internet hosting fees, as well as

pass through franchise fee funding to the Dare County Cable Access Channel. The Town contracts

with Shoshin Technologies for maintenance services.

The FY 2021 Budget for Information Technology is expected to decrease by 16.01% from the FY

2020 Amended Budget. This decrease is due to the lack of capital improvements anticipated during

the fiscal year.

Below is a chart that shows the Informational Technology budget from FY 2016 to the FY 2021

Budget with an additional forecast to FY 2026.




Fund: General Department: General Government - Information Technology Page No. 27


Object of



Central Services: 4200

Professional Services 4200-190 $0 $0 $0 $0 $0 $0 $0

Fixed Charges 4200-400 $29,003 $32,000 $29,250 $34,614 $37,000 $35,000 $35,000

Capital Outlay -Over $5,000 4200-500 $0 $0 $0 $0 $0 $0 $0

Capital Outlay - Under $5,000 4200-501 $2,511 $27,500 $26,681 $26,681 $0 $0 $0

Subsidies and Allocation 4200-600 $63,102 $64,000 $48,080 $62,582 $64,000 $64,000 $64,000

Cable Access Channel 4200-601 $28,037 $29,500 $6,944 $27,776 $29,500 $29,500 $29,500

Contingency 4200-991 $0 $0 $0 $0 $0 $0 $0


TOTAL $122,652 $153,000 $110,955 $151,653 $130,500 $128,500 $128,500




27

28

POLICE Expenditures in the Police category are related to the law enforcement activities carried out by the

Town of Duck Police Department. The Town currently has twelve sworn police officers, including

the Chief of Police, a Lieutenant, two sergeants, and eight officers. The Police Department shares

an administrative position with the Fire Department. In addition to their law enforcement

activities, the Police Department also conducts crime seminars, provides house and business

security reviews and provides special programs.

The FY 2021 Budget for Police is expected to decrease by 8.08% from the FY 2020 Amended Budget.

This decrease is largely due to lower CIP costs. The budget includes funding of the AXON

Enterprises contract ($40,377), as well as the purchase of six (6) mobile data terminals ($22,000). No

additional personnel are included in the budget.

Below is a chart that shows Police budget from FY 2016 to the FY 2021 Budget with an additional



Annual Budget Estimate - Expenditures FY2019-2020Fiscal Year 2020-2021

Fund: General Department: Public Safety - Police Page No. 29


Object of



Police: 4310


Salaries and Wages(overtime) 4310-122 $40,552 $40,000 $30,562 $34,620 $40,000 $40,000 $40,000

Salaries and Wages(part time) 4310-126 $10,691 $10,000 $7,261 $7,261 $10,000 $10,000 $10,000

Special Allowance 4310-131 $0 $0 $0 $0 $0 $0 $0


Fringe Benefits 4310-180 $136,486 $187,794 $108,815 $145,086 $209,878 $167,685 $167,685

Professional Services 4310-190 $0 $0 $0 $0 $0 $0 $0


Uniforms 4310-212 $8,489 $10,000 $8,634 $10,000 $10,000 $10,000 $10,000

Vehicle Supplies and Material 4310-250 $30,583 $35,000 $26,222 $33,722 $35,000 $35,000 $35,000

Police Supplies and Materials 4310-299 $12,622 $15,000 $7,951 $15,000 $15,000 $15,000 $15,000

Travel 4310-310 $10,389 $20,000 $22,580 $24,106 $25,000 $25,000 $25,000

Communications 4310-320 $15,876 $15,000 $13,087 $16,789 $15,000 $15,000 $15,000

Printing and Binding 4310-340 $572 $1,000 $413 $413 $1,000 $1,000 $1,000

Repairs and Maintenance 4310-350 $359 $3,000 $91 $591 $3,000 $3,000 $3,000

Vehicle Repairs and Maint. 4310-353 $12,604 $15,301 $9,916 $13,641 $11,000 $11,000 $11,000

Advertising 4310-370 $2,012 $1,000 $80 $160 $1,000 $1,000 $1,000

Data Processing 4310-380 $0 $0 $0 $0 $0 $0 $0

Other Services 4310-390 $0 $0 $0 $0 $0 $0 $0

Fixed Charges 4310-400 $28,885 $33,000 $32,255 $33,755 $78,532 $62,503 $62,503


Miscellaneous 4310-499 $5,538 $5,000 $4,096 $4,695 $5,000 $5,000 $5,000

Capital Outlay - over $5,000 4310-500 $89,778 $178,783 $144,227 $144,227 $150,330 $0 $0

LLEBG 4310-501 $0 $0 $0 $0 $0 $0 $0

Capital Outlay - under $5,000 4310-502 $45,448 $70,400 $85,160 $85,160 $32,322 $26,100 $26,100

Debt Service 4310-700 $84,325 $37,222 $37,267 $37,267 $91,256 $91,256 $91,256

Contingency 4310-991 $0 $0 $0 $0 $0 $0 $0


TOTAL $1,382,823 $1,593,324 $1,219,988 $1,545,367 $1,782,187 $1,464,518 $1,464,518




29

30

FIRE Expenditures in the Fire category are related to fire protection and emergency medical technician

(EMT) services within the Town. Ambulance service in the Town is provided by Dare County

EMS. The Town employs a Fire Chief, a Deputy Fire Chief, three Captains, a Lieutenant and six

full‐time firefighter/EMT positions. In addition, a slate of qualified part‐time employees is utilized

to fill in scheduling gaps. The Fire Chief also serves as the chief of the Duck Volunteer Fire

Department (DVFD). The Town provides direct funding to support the operations of the DVFD.

The FY 2021 Budget for Fire is expected to slightly increase by 1.24% from the FY 2020 Amended

Budget. This increase is due to employee costs, including additional funding for part‐time

firefighter/EMTs. No additional employees are included in the budget. To assist in providing

additional part‐time funding, all CIP items except for turnout gear ($15,000) and debt service on

Engine 111 ($57,722) and the deputy chief vehicle ($18,276) were eliminated for the fiscal year.

Below is a chart that shows the Fire budget from FY 2016 to the FY 2021 Budget with an additional





Fund: General Department: Public Safety - Fire Page No. 31


Object of



Fire: 4340


Salaries and Wages (overtime) 4340-122 $29,199 $10,000 $39,354 $43,543 $25,000 $25,000 $25,000

Salaries and Wages (part time) 4340-126 $17,141 $20,000 $44,837 $56,597 $30,000 $38,500 $38,500


Fringe Benefits 4340-180 $129,304 $159,496 $101,712 $135,616 $220,254 $179,379 $179,379

Supplies and Materials 4340-200 $0 $0 $0 $0 $0 $0 $0

Uniforms 4340-212 $0 $0 $0 $0 $0 $0 $0

Vehicle Supplies and Material 4340-250 $4,043 $6,000 $484 $2,420 $6,000 $6,000 $6,000

Travel 4340-310 $0 $4,000 $0 $4,000 $4,000 $4,000 $4,000

Communications 4340-320 $15,327 $17,000 $12,740 $17,135 $17,500 $17,500 $17,500

Vehicle Repairs and Maint. 4340-353 $851 $3,000 $0 $500 $3,000 $3,000 $3,000

Other Services 4340-390 $0 $0 $0 $0 $0 $0 $0

Fixed Charges 4340-400 $0 $0 $0 $0 $0 $0 $0

Dues and Subscriptions 4340-491 $0 $0 $0 $0 $0 $0 $0

Miscellaneous 4340-499 $90 $0 $45 $45 $0 $0 $0

Capital Outlay - Over $5,000 4340-500 $0 $69,000 $70,511 $70,511 $23,000 $0 $0

Capital Outlay - Under $5,000 4340-501 $43,296 $59,500 $13,720 $59,500 $114,700 $21,000 $21,000


Debt Service 4340-700 $14,083 $0 $0 $0 $18,276 $18,276 $18,276

Contingency 4340-991 $0 $0 $0 $0 $0 $0 $0


TOTAL $1,206,296 $1,326,449 $987,267 $1,283,386 $1,646,882 $1,342,918 $1,342,918

TOTALS EXPENDITURES SUMMARY $1,206,296 $1,326,449 $987,267 $1,283,386 $1,646,882 $1,342,918 $1,342,918



31

32

INSPECTIONS

Expenditures in the Inspections category are related to the implementation and enforcement of the

North Carolina Building Code. The Building Inspector also serves as the Maintenance Coordinator

for the Town. The Inspections Department is a part of the Department of Community

Development and the Building Inspector reports directly to the Director of Community

Development. The Inspections Department shares an administrative position with the overall

Department of Community Development.

The FY 2021 Budget for Inspections is expected to increase by 20.55% from the FY 2020 Amended

Budget. This increase is due to the inclusion of a part‐time building technician position to assist

with maintenance and inspections. Funding for this position largely derives from a transfer of

maintenance costs previously located in Public Buildings.

Below is a chart that shows the Inspections budget from FY 2016 to the FY 2021 Budget with an





Fund: General Department: Public Safety - Inspections Page No. 33


Object of



Inspections: 4350


Salaries and Wages (pt) 4350-122 $0 $0 $0 $0 $28,000 $28,000 $28,000


Fringe Benefits 4350-180 $23,806 $19,365 $18,185 $24,247 $22,494 $22,494 $22,494

Professional Services 4350-190 $1,184 $3,500 $76 $76 $300 $500 $500

Supplies and Materials 4350-200 $148 $1,000 $206 $618 $1,500 $1,500 $1,500

Vehicle Supplies and Material 4350-250 $508 $2,000 $416 $832 $3,000 $3,000 $3,000

Travel 4350-310 $300 $2,000 $1,801 $1,801 $2,000 $2,000 $2,000

Communications 4350-320 $1,602 $3,500 $1,172 $1,772 $3,500 $2,500 $2,500

Printing and Binding 4350-340 $0 $1,000 $0 $0 $0 $0 $0


Vehicle Repairs and Maint. 4350-353 $366 $1,000 $0 $500 $1,000 $1,000 $1,000

Advertising 4350-370 $0 $0 $0 $0 $0 $0 $0

Data Processing 4350-380 $0 $0 $0 $0 $0 $0 $0

Other Services 4350-390 $0 $0 $0 $0 $0 $0 $0

Fixed Charges 4350-400 $4,446 $5,500 $4,493 $6,035 $4,500 $6,000 $6,000

Dues and Subscriptions 4350-491 $806 $1,000 $310 $400 $500 $500 $500

Miscellaneous 4350-499 $900 $1,000 $1,147 $1,547 $1,000 $1,000 $1,000

Capital Outlay-over $5000 4350-500 $0 $0 $0 $0 $0 $0 $0

Capital Outlay-under $5000 4350-501 $1,909 $0 $0 $0 $0 $0 $0


Debt Service 4350-700 $14,083 $0 $0 $0 $0 $0 $0

Contingency 4350-991 $0 $0 $0 $0 $0 $0 $0


TOTAL $162,284 $155,089 $112,356 $154,833 $186,789 $186,965 $186,965


NUMBER OF EMPLOYEES: Prior Years: 1.5 Current Year: 1.5 Requested: 2 Approved: 2


34

OCEAN RESCUE Expenditures in the Ocean Rescue category are related to the Town’s contract for seasonal life

guard/surf/ocean rescue services with SandSki, LLC. The Town currently provides life guard

services on the beaches from May 1st to October 31st of every year. Lifeguards are on duty from

10:00 a.m. to 6:00 p.m. between May 1 and October 31. The Town maintains lifeguard stations at

various locations throughout the summer. Currently, stands are manned at Caffey’s Inlet, Sprigtail

Drive, Barrier Island Station, Schooner Ridge Drive, Christopher Drive and Four Seasons from late

May to early September; the stands at Ocean Pines, South Snow Geese, Scarborough Lane and

Plover Drive are manned from mid‐June through mid‐August. The locations of stands can change

due to beach conditions. Lifeguards also patrol the beaches on ATV’s.

The FY 2021 Budget for Ocean Rescue is expected to increase by 11.11% from the FY 2020 Amended

Budget. This increase is due to the previously approved contract for these services.

Below is a chart that shows the Ocean Rescue budget from FY 2016 to the FY 2021 Budget with an





Fund: General Department: Public Safety - Ocean Rescue Page No. 35


Object of



Ocean Rescue: 4370


Capital Outlay Under $5,000 4370-500 $0 $0 $0 $0 $11,850 $0 $0

Contingency 4370-991 $0 $0 $0 $0 $0 $0 $0


TOTAL $387,139 $486,000 $410,000 $486,000 $551,850 $540,000 $540,000




35

36

STREETS

Expenditures in the Streets and Highways category relate primarily to the maintenance of the Duck

Trail multi‐use path. The category also provides the funding for stormwater projects related to NC

12 as well as signage and minor repairs for other roads.

The FY 2021 Budget for Streets and Highways is expected to increase by 27.49% from the FY 2020

Amended Budget. This increase is due to the combination of Phase IV of the Comprehensive

Pedestrian Improvements ($340,151) and the associated Living Shoreline Project ($768,023). This

project also includes funding for Duck Trail improvements in the Sanderling area of the Town

($200,000).

Below is a chart that shows the Streets and Highways budget from FY 2016 to the FY 2021 Budget

with an additional forecast to FY 2026.




Fund: General Department: Transportation - Streets and Highways Page No. 37


Object of



Streets and Highways: 4510



Utilities 4510-334 $17,868 $10,000 $3,331 $6,659 $10,000 $10,000 $10,000


Temporary Help Services 4510-393 $46,568 $55,000 $36,085 $55,000 $70,000 $60,000 $60,000

Miscellaneous 4510-499 $7,437 $3,000 $2,776 $2,776 $3,000 $3,000 $3,000

Capital Outlay - Over $5,000 4510-500 $96,940 $100,000 $28,777 $111,970 $100,000 $100,000 $200,000

Capital Outlay - Under $5,000 4510-501 $9,750 $0 $0 $0 $0 $0 $0

Capital Outlay - S.W. Impmnt. 4510-502 $0 $0 $0 $0 $0 $0 $0

Capital Outlay - Ped. Impmnt. 4510-503 $1,060,502 $910,531 $802,688 $872,886 $340,151 $340,151 $340,151

Capital Outlay - Living Shoreline 4510-504 $0 $0 $0 $0 $768,023 $768,023 $768,023

Contingency 4120-991 $0 $0 $0 $0 $0 $0 $0


TOTAL $1,285,428 $1,104,531 $890,526 $1,076,042 $1,335,674 $1,318,174 $1,408,174




37

38

SANITATION Expenditures in the Sanitation category relate to the collection of garbage and recyclables within

the Town. The Town currently contracts with Waste Management for garbage collection and

commercial recycling, and Tidewater Fibre for residential recyclable collection. Residential

garbage is picked up once a week every Monday from October 1st through April 30th and twice a

week on Monday and Friday from May 1st through September 30th. Commercial garbage collection

is currently picked up every Monday, Wednesday, and Friday from May 1 through October 31,

and every Monday and Friday from November 1st through April 30th. Commercial recycling is

collected twice a week on Tuesday and Saturday from approximately March 15th through October

30th and once a week on Wednesday from November 1st through March 14th. The Town also

provides a spring and fall bulk item pick up. Residential recycling is picked up every Monday

throughout the year between May 1st and October 31st, and the first and third Monday of each

month from November 1st through April 30th.

The FY 2021 Budget for Sanitation is expected to increase by 1.77% from the FY 2020 Amended

Budget. This increase is due to the expected additional costs of providing these services.

Below is a chart that shows the Sanitation budget from FY 2016 to the FY 2021 Budget with an





Fund: General Department: Environmental Protection - Sanitation Page No. 39


Object of



Sanitation: 4710

Subsidies and Allocations (sw) 4710-600 $856,616 $845,000 $578,032 $865,912 $874,000 $868,000 $868,000

Subsidies and Allocations (rec) 4710-601 $151,164 $160,000 $131,126 $177,026 $176,000 $177,000 $177,000

Disaster Debris Cleanup 4710-602 $46,885 $21,848 $21,848 $21,848 $0 $0 $0

Contingency 4710-991 $0 $0 $0 $0 $0 $0 $0


TOTAL $1,054,665 $1,026,848 $731,006 $1,064,786 $1,050,000 $1,045,000 $1,045,000




39

40

BEACH PROTECTION Expenditures in the Beach Protection category are related to the planning and construction of the

Town’s Beach Nourishment Project and the planting and fertilization annually of beach grass and

sea oats, as well as the monitoring of the beach profile. The category also includes debt service on

the Special Obligation Bonds (SOBs) issued by the Town for the project.

The FY 2021 Budget for Beach Protection is expected decrease by 2.11% from the FY 2020 Amended

Budget. This decrease is due to reduced professional services costs and a lower debt‐service

payment on the SOBs.

Below is a chart that shows the Beach Protection budget from FY 2016 to the FY 2021 Budget with



Annual Budget Estimate - Expenditures 2020-2021


Fund: General Department: Beach Protection Page No. 41


Object of



Beach Protection: 4730




Miscellaneous 4730-499 $1,000 $0 $0 $1,000 $1,500 $1,500 $1,500

Debt Service 4730-700 $1,469,611 $1,447,608 $1,425,605 $1,447,608 $1,425,605 $1,425,605 $1,425,605

TOTAL $1,605,564 $1,612,108 $1,526,996 $1,608,801 $1,588,105 $1,578,105 $1,578,105




41

42

COMMUNITY DEVELOPMENT

Expenditures in the Community Development category relate to the implementation and

enforcement of the planning and zoning regulations of the Town. In addition, the Town took over

the local implementation and enforcement of some Coastal Area Management Act (CAMA)

regulations at the request of the state and provides Local Program Officer (LPO) and Flood Plain

Management services.

The FY 2021 Budget for Community Development is expected to decrease by 14.11% from the FY

2020 Amended Budget. This decrease is attributed to the reduction on the Professional Services

line item.

Below is a chart that shows the Community Development budget from FY 2016 to the FY 2021

Budget with an additional forecast to FY 2026.


Annual Budget Estimate - Expenditures FY2020-2021Fiscal Year 2020-2021

Fund: General Department: Economic and Physical Development - Community Development Page No. 43


Object of



Community Development: 4910


Salaries and Wages (other) 4910-122 $5,900 $7,200 $3,900 $5,900 $7,200 $7,200 $7,200

Salaries and Wages (P. Time) 4910-123 $0 $0 $2,381 $4,762 $10,000 $10,000 $10,000


Fringe Benefits 4910-180 $32,123 $37,379 $24,576 $32,853 $40,075 $40,075 $40,075

Fringe Benefits (other) 4910-181 $0 $0 $0 $0 $0 $0 $0


Supplies and Materials 4910-200 $1,154 $1,500 $579 $975 $1,500 $1,500 $1,500

Vehicle Supplies and Material 4910-250 $0 $500 $0 $250 $500 $500 $500

Travel 4910-310 $18,997 $8,000 $3,621 $5,216 $8,000 $8,000 $8,000

Communications 4910-320 $2,928 $4,500 $2,705 $3,406 $4,500 $4,000 $4,000

Printing and Binding 4910-340 $1,376 $0 $255 $255 $0 $0 $0


Vehicle Repairs and Maint. 4910-353 $687 $500 $448 $448 $500 $500 $500

Advertising 4910-370 $718 $2,000 $605 $1,210 $2,000 $1,500 $1,500

Data Processing 4910-380 $0 $0 $0 $0 $0 $0 $0

Other Services 4910-390 $0 $0 $0 $0 $0 $0 $0

Fixed Charges 4910-400 $10,131 $13,400 $9,293 $10,833 $13,400 $12,000 $12,000

Dues and Subscriptions 4910-491 $1,168 $1,500 $954 $1,454 $1,500 $1,500 $1,500

Miscellaneous 4910-499 $298 $0 $873 $873 $0 $0 $0

Capital Outlay - Over $5,000 4910-500 $0 $0 $0 $0 $0 $0 $0

Capital Outlay - Under $5,000 4910-501 $8,471 $0 $2,492 $2,492 $0 $0 $0


Debt Service 4910-700 $14,373 $18,333 $18,355 $18,355 $17,942 $17,942 $17,942

Contingency 4910-991 $0 $0 $0 $0 $0 $0 $0


TOTAL $327,564 $371,287 $264,652 $367,100 $321,316 $318,916 $318,916


NUMBER OF EMPLOYEES: Prior Years: 1.5 Current Year: 1.5 Requested: 2 Approved: 2


44

PARKS Expenditures in the Parks category relate to development, operation, and maintenance of the Town

Park. The park provides passive recreation opportunities and specific programs, including a Jazz

Festival, for the entire public to enjoy. Expenditures related to the Town Hall –

Community/Meeting Hall and the soundside boardwalk are reflected in the Public Buildings

category.

The FY 2021 Budget for Parks is expected to decrease by 25% from the FY 2020 Amended Budget.

This decrease is attributable to a decrease in professional services.

Below is a chart that shows the Parks budget from FY 2016 to the FY 2021 Budget with an additional





Fund: General Department: Cultural and Recreational - Parks Page No. 45


Object of



Parks: 6130

Salaries and Wages 6130-121 $0 $0 $0 $0 $0 $0 $0

Supplemental Retirement 6130-133 $0 $0 $0 $0 $0 $0 $0

Fringe Benefits 6130-180 $0 $0 $0 $0 $0 $0 $0

Professional Services 6130-190 $3,050 $53,500 $15,010 $53,500 $0 $0 $0

Supplies and Materials 6130-200 $4,440 $3,000 $256 $512 $3,000 $3,000 $3,000

Utilities 6130-330 $0 $7,500 $0 $4,000 $7,500 $5,000 $5,000

Printing and Binding 6130-240 $7,300 $0 $0 $0 $8,500 $0 $0


Advertising 6130-370 $37,354 $30,000 $31,803 $33,716 $33,000 $33,000 $33,000

Other Services 6130-390 $0 $0 $0 $0 $0 $0 $0

Temporary Help Services 6130-393 $36,050 $58,000 $43,985 $63,222 $70,000 $65,000 $65,000

Fixed Charges 6130-400 $357 $0 $363 $363 $500 $500 $500

Miscellaneous - Events 6130-498 $132,790 $139,050 $127,277 $139,050 $144,400 $144,400 $105,539

Miscellaneous 6130-499 $8,058 $8,000 $4,224 $5,242 $8,500 $6,000 $6,000

Capital Outlay - over $5,000 6130-500 $0 $0 $0 $0 $146,480 $0 $0

Capital Outlay - under $5,000 6130-501 $6,425 $0 $0 $0 $0 $0 $0

C.O.-Park Dev. Phase I 6130-502 $0 $0 $0 $0 $0 $0 $0

C.O.-Park Dev. Phase II 6130-503 $0 $0 $0 $0 $0 $0 $0

C.O.-Park Dev. Phase III 6130-504 $0 $0 $0 $0 $0 $0 $0

Debt Service - Land Purchase 6130-700 $0 $0 $0 $0 $0 $0 $0


Debt Service 4310-700 $0 $0 $0 $0 $0 $0 $0

Contingency 4310-991 $0 $0 $0 $0 $0 $0 $0


TOTAL $338,384 $324,050 $235,075 $319,084 $446,880 $281,900 $243,039




45

46

TRANSFERS TO OTHER FUNDS Expenditures in the Transfers to Other Funds category relate to the transfers of revenues from the

General Fund to other specific funds. The Town has traditionally only utilized the General Fund;

however, with the Town Hall Complex project, a separate Capital Projects Fund was established to

which revenues were transferred. For the beach nourishment project, a separate fund has been

established called the Beach Fund‐Capital Reserve Fund. Funding for the debt service on the beach

nourishment project is held for debt payments and other applicable costs and then transferred back into

the General Fund. Revenues for the fund are derived from the two Municipal Service Districts (MSD‐A

and MSD‐B) established for the project, plus General Fund and grant appropriations.

Previously, the Town implemented two MSDs to generate revenue to assist in funding debt service

payments on the Town’s Beach Nourishment Project. The original rates associated with these MSDs are

no longer necessary to fund the debt for the project; however, maintenance of the project through

renourishment is expected to occur in calendar year 2022 and the proposed FY 2021 Budget recommends

continuing with tax collections in both MSD‐A and MSD‐B, at a lower tax rate. MSD‐A (all properties

in the project area) is expected to generate $643,581, while MSD‐B (only oceanfront properties in the

project area) is expected to generate $351,462, for a total contribution of $995,043. Under this scenario,

the tax rate for MSD‐A would drop from $0.148 to the Revenue Neutral Rate of $0.1296 and MSD‐B from

$0.315 to the Revenue Neutral Rate of $0.285.

Below is a chart that shows the Transfers to Other Funds from FY 2016 to the FY 2021 Budget with an





Fund: General Department: Transfers to Other Funds Page No. 47


Object of



Transfers to Other Funds: 9800

Debt Service Fund 9830 $0 $0 $0 $0 $0 $0 $0

Capital Projects Fund 9840 $0 $0 $0 $0 $0 $0 $0

Beach Fund - Capital Reserve 9850 $1,221,390 $1,477,608 $0 $1,221,390 $671,820 $671,820 $995,043

TOTAL $1,221,390 $1,477,608 $0 $1,221,390 $671,820 $671,820 $995,043

TOTALS EXPENDITURES SUMMARY $1,221,390 $1,477,608 $0 $1,221,390 $671,820 $671,820 $995,043



47

48

BUDGETARY ACCOUNTING Expenditures in the Budgetary Accounting category relate to an estimated yearly contingency line

item and appropriated fund balance.

Each year as a part of the budget, $75,000 is pulled from estimated revenues to fund any

contingencies that may arise during the budget year. A direct appropriation to the Fund Balance

of $0 is budgeted for FY 2021.

Below is a chart that shows the Budgetary Accounting (Fund Balance only) budget from FY 2016

to the FY 2021 Budget with an additional forecast to FY 2026.




Fund: General Department: Budgetary Accounting Page No. 49


Object of



Budgetary Accounting: 9900

Contingency 9910 $0 $29,500 $0 $0 $75,000 $75,000 $75,000

Prior Year's Deficit 9920 $0 $0 $0 $0 $0 $0 $0

Fund Balance 9930 $0 $170,814 $0 $0 $10,173 $9,953 $0

TOTAL $0 $200,314 $0 $0 $85,173 $84,953 $75,000

TOTALS EXPENDITURES SUMMARY $0 $200,314 $0 $0 $85,173 $84,953 $75,000



49




Fund: Capital Reserve - Beach Fund Page No. 51


Number Actual Budget Actual Estimated Requested Recommended Approved


Revenues:

Investment Earnings $20,196 $0 $19,623 $22,623 $0 $0 $0

Transfers from Other Funds $1,221,390 $1,469,611 $1,221,390 $1,221,390 $671,820 $671,820 $995,043

Appropriated Fund Balance $0 $0 $0 $398,492 $549,570 $549,570 $226,347

TOTAL $1,241,586 $1,469,611 $1,241,013 $1,642,505 $1,221,390 $1,221,390 $1,221,390

Expenditures:

Transfers to Other Funds $1,221,390 $1,500,268 $1,221,390 $1,619,882 $1,221,390 $1,221,390 $1,221,390

Fund Balance $0 $0 $0 $0 $0 $0 $0

TOTAL $1,221,390 $1,500,268 $1,221,390 $1,619,882 $1,221,390 $1,221,390 $1,221,390

End of Year Fund Balance $2,065,216 $2,087,839 $1,538,269 $1,538,269


51

APPENDIX A

APPENDIX B

Town of Duck Organizational Chart

FY 2021

Police

Officer

Deputy

Chief

Town

Council

Town

Attorney

Town

Manager

Town

Clerk

Director of

Community

Development

Building

Inspector ‐

Maintenance

Coordinator

Police

Chief Admin.

Assistant

Sergeant

Police

Officer

LPO/FPM

Permit

Coordinator

Residents, Property Owners, Business Owners and Visitors to the Town of Duck

Fire

Chief

Director of

Marketing, Public

Information,

Special Events

Contracted

Services

Ocean

Rescue

Solid

Waste

Recycling

Captain

Duck Trail

Maint.

Park

Maint.

Sergeant

Police

Officer

FF/EMT

Captain

Police

Officer

Police

Officer

Fire Part‐

Time

Captain

FF/EMT

FF/EMT

Police

Officer

Part-Time CRO

Assistant PIO –

Events Coordinatior

Lieutenant

Admin. Asst.

Police

Officer

Police

Officer

FF/EMT

FF/EMT

FF/EMT

Assistant to the Town Manager

Building

Tech

(P.T.)

APPENDIX C

Town of DuckPay Plan

FY 2021

Salary Range

Salary Grade Position Title Minimum Mid-Point Maximum

1 $31,773 $40,511 $51,651

2 Administrative Assistant $34,235 $43,650 $55,654

3 $35,947 $45,833 $58,437

4 $37,745 $48,124 $61,358

5 Administrative Assistant I

Police Officer $39,632 $50,530 $64,426

6 Fire Fighter/EMT

Police Officer I $41,613 $53,057 $67,648

7 Assistant PIO-Events Coordinator

Police Officer II $43,694 $55,710 $71,030

8 Assistant to Town Manager

Permit Coordinator

Town Clerk, Master Fire Fighter,

Master Police Officer $45,879 $58,495 $74,582

9 $48,173 $61,420 $78,311

10 Sergeant, Fire Captain $50,581 $64,491 $82,226

11 $53,110 $67,716 $86,338

12 First Sergeant

Building Inspector - Maint.

Coordinator $55,766 $71,101 $90,654

13 $58,554 $74,657 $95,187

14 $61,482 $78,389 $99,946

15 Deputy Fire Chief

Police Lieutenant $64,556 $82,309 $104,944

16 $67,784 $86,424 $110,191

17 $71,173 $90,746 $115,701

18 $74,732 $95,283 $121,486

19 Dir. of Community Develop.

Police Chief, Fire Chief

Dir. of Public Information

Marketing and Special Events $78,468 $100,047 $127,560

20 $82,392 $105,049 $133,938

21 $86,511 $110,302 $140,635

22 $90,837 $115,817 $147,666

23 Town Manager $95,379 $121,608 $155,050

APPENDIX D

FY 2021

Estimate of Employee Costs

2021 Estimate COLA/Merit Adjusted Health Total 5% Total Merit

Position Current Salary Adjustment Salary FICA Insurance Fringe Benefits 401K LGERS 401k/LGERS Bonus Grand Total

Town Manager $149,031 $2,235 $151,266 $12,101 $6,000 $18,101 $7,563 $11,723 $19,286 $4,471 $193,125

Asst to T.M. $60,375 $906 $61,281 $4,902 $6,000 $10,902 $3,064 $4,749 $7,813 $1,811 $81,808

Town Clerk $63,222 $948 $64,170 $5,134 $6,000 $11,134 $3,209 $4,973 $8,182 $1,897 $85,382

Events/Vol Coord $55,082 $826 $55,908 $4,473 $6,000 $10,473 $2,795 $4,333 $7,128 $1,652 $75,162

Dir. PI, Marketing, Ev $77,128 $1,157 $78,285 $6,263 $6,000 $12,263 $3,914 $6,067 $9,981 $2,314 $102,843

Sub Total: $404,838 $6,073 $410,911 $32,873 $30,000 $62,873 $20,546 $31,846 $52,391 $12,145 $538,320

Dir. Comm. Dev. $101,238 $1,519 $102,757 $10,789 $12,000 $22,789 $5,138 $7,964 $13,101 $3,037 $141,685

Permit Coordinator $31,021 $465 $31,486 $3,306 $3,000 $6,306 $1,574 $2,440 $4,015 $931 $42,738

Admin Assistant $46,723 $701 $47,424 $4,980 $6,000 $10,980 $2,371 $3,675 $6,047 $1,402 $65,852

Sub Total: $178,982 $1,984 $181,667 $19,075 $21,000 $40,075 $9,083 $14,079 $23,163 $5,369 $250,274

Building Inspector $68,008 $1,020 $69,028 $7,248 $6,000 $13,248 $3,451 $5,350 $8,801 $2,040 $93,117

Building Tech (PT) $34,250 $514 $34,764 $3,650 $0 $3,650 $0 $2,694 $2,694 $0 $41,108

Permit Coordinator $31,021 $465 $31,486 $3,306 $3,000 $6,306 $1,574 $2,440 $4,015 $931 $42,738

Sub Total: $133,279 $1,999 $135,278 $14,204 $9,000 $23,204 $5,026 $10,484 $15,510 $2,971 $176,963

Police Chief $106,153 $1,592 $107,745 $8,620 $10,000 $18,620 $5,387 $11,313 $16,701 $3,185 $146,250

Lieutenant $80,487 $1,207 $81,694 $6,536 $6,000 $12,536 $4,085 $8,578 $12,663 $2,415 $109,307

Sergeant $72,173 $1,083 $73,256 $5,860 $6,000 $11,860 $3,663 $7,692 $11,355 $2,165 $98,636

Sergeant $57,022 $855 $57,877 $4,630 $16,000 $20,630 $2,894 $6,077 $8,971 $1,711 $89,189

Police Officer $61,030 $915 $61,945 $4,956 $6,000 $10,956 $3,097 $6,504 $9,602 $1,831 $84,334

Police Officer $53,567 $804 $54,371 $4,350 $6,000 $10,350 $2,719 $5,709 $8,427 $1,607 $74,755

Police Officer $53,349 $800 $54,149 $4,332 $12,000 $16,332 $2,707 $5,686 $8,393 $1,600 $80,475

Police Officer $53,299 $799 $54,098 $4,328 $12,000 $16,328 $2,705 $5,680 $8,385 $1,599 $80,411

Police Officer $53,508 $803 $54,311 $4,345 $6,000 $10,345 $2,716 $5,703 $8,418 $1,605 $74,679

Police Officer $53,202 $798 $54,000 $4,320 $6,000 $10,320 $2,700 $5,670 $8,370 $1,596 $74,286

Police Officer $52,416 $786 $53,202 $4,256 $6,000 $10,256 $2,660 $5,586 $8,246 $1,572 $73,277

Police Officer $52,416 $786 $53,202 $4,256 $6,000 $10,256 $2,660 $5,586 $8,246 $1,572 $73,277

Admin Assistant $23,361 $350 $23,711 $1,897 $3,000 $4,897 $1,186 $2,490 $3,675 $701 $32,984

CRO (P.T.) $10,000 $0 $10,000 $800 $0 $800 $0 $0 $0 $0 $10,800

Overtime $40,000 $0 $40,000 $3,200 $0 $3,200 $2,000 $4,200 $6,200 $0 $49,400

Sub Total: $821,983 $11,580 $833,563 $66,685 $101,000 $167,685 $41,178 $86,474 $127,652 $23,159 $1,152,059

Fire Chief $98,613 $1,479 $100,092 $8,007 $6,000 $14,007 $5,005 $7,757 $12,762 $2,958 $129,820

Deputy Chief $73,500 $1,103 $74,603 $5,968 $12,000 $17,968 $3,730 $5,782 $9,512 $2,205 $104,288

Captain $56,178 $843 $57,021 $4,562 $6,000 $10,562 $2,851 $4,419 $7,270 $1,685 $76,538

Captain $56,178 $843 $57,021 $4,562 $12,000 $16,562 $2,851 $4,419 $7,270 $1,685 $82,538

Captain $52,500 $788 $53,288 $4,263 $16,000 $20,263 $2,664 $4,130 $6,794 $1,575 $81,920

FF/EMT $49,000 $735 $49,735 $3,979 $6,000 $9,979 $2,487 $3,854 $6,341 $1,470 $67,525

FF/EMT $47,500 $713 $48,213 $3,857 $16,000 $19,857 $2,411 $3,736 $6,147 $1,425 $75,642

FF/EMT $47,500 $713 $48,213 $3,857 $16,000 $19,857 $2,411 $3,736 $6,147 $1,425 $75,642

FF/EMT $43,213 $648 $43,861 $3,509 $10,000 $13,509 $2,193 $3,399 $5,592 $1,296 $64,259

FF/EMT $43,213 $648 $43,861 $3,509 $6,000 $9,509 $2,193 $3,399 $5,592 $1,296 $60,259

FF/EMT $41,000 $615 $41,615 $3,329 $6,000 $9,329 $2,081 $3,225 $5,306 $1,230 $57,480

FF/EMT (P.T.) $30,000 $0 $58,500 $4,680 $0 $4,680 $0 $4,534 $4,534 $0 $67,714

Admin Assistant $23,362 $350 $23,712 $1,897 $3,000 $4,897 $1,186 $1,838 $3,023 $701 $32,334

Overtime $25,000 $0 $25,000 $2,000 $0 $2,000 $1,250 $2,125 $3,375 $0 $30,375

Sub Total: $686,757 $9,476 $724,733 $57,979 $115,000 $172,979 $33,312 $56,354 $89,666 $18,953 $1,006,331

Total: $2,225,839 $31,112 $2,286,152 $190,816 $276,000 $466,816 $109,144 $199,237 $308,382 $62,598 $3,123,947

APPENDIX E


Budget Estimates/Forecasts

Actual Actual Actual Actual Actual Estimate Estimate Estimate Estimate Estimate Estimate Estimate

Fiscal Year FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026

Beginning Fund Balance $4,127,959 $4,521,121 $5,520,983 $6,182,445 $6,430,419 $6,652,763 $6,652,763 $6,921,943 $6,628,455 $6,198,892 $5,878,272

Revenues

Ad Valorem Taxes $4,324,371 $4,342,327 $4,389,872 $4,641,850 $4,641,494 $4,657,433 $4,724,568 $4,733,463 $4,742,655 $4,751,870 $3,766,064

General $3,347,298 $3,358,087 $3,400,046 $3,645,414 $3,639,148 $3,662,390 $3,729,525 $3,738,420 $3,747,612 $3,756,827 $3,766,064

MSD-A $631,060 $635,560 $640,080 $645,287 $646,393 $643,581 $643,581 $643,581 $643,581 $643,581 $0

MSD-B $346,013 $348,680 $349,746 $351,149 $355,953 $351,462 $351,462 $351,462 $351,462 $351,462 $0

Land Transfer Tax $270,329 $327,516 $364,462 $362,418 $370,133 $372,408 $380,783 $377,469 $377,469 $377,469 $377,469

Occupancy Tax $1,082,978 $1,364,909 $1,487,537 $1,464,700 $1,335,123 $1,507,042 $1,434,133 $1,407,575 $1,407,575 $1,407,575 $1,407,575

Local Option Sales Tax $1,025,626 $1,354,115 $1,409,518 $1,372,630 $1,288,286 $1,309,433 $1,285,373 $1,270,011 $1,276,361 $1,282,742 $1,289,156

Utility Franchise Tax $375,831 $383,298 $388,783 $403,549 $413,798 $405,000 $410,000 $410,000 $410,000 $410,000 $410,000

Beer and Wine Tax $1,698 $1,774 $1,715 $1,720 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500

ABC Profit Distribution $59,175 $55,571 $57,717 $58,947 $51,000 $51,000 $57,000 $57,000 $57,000 $57,000 $57,000

Powell Bill $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Public Access Grant $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

State Grants $10,330 $24,500 $12,800 $22,192 $50,675 $0 $0 $2,500,000 $0 $0 $0

Shoreline Management Grant $24,000 $24,000 $323,952 $272,221 $250,218 $228,214 $206,212 $2,290,000 $24,000 $24,000 $24,000

Park Shoreline Erosion Grant $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

PARTF Grant $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Federal Grants $1,016 $839 $1,930 $0 $1,002 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000

Govt. Access Channel Grant $10,000 $10,000 $8,016 $10,000 $10,000 $0 $0 $0 $0 $0 $0

NFWF Grant $0 $0 $0 $0 $0 $384,011 $0 $0 $0 $0 $0

Tourism Bureau Grants $6,000 $6,000 $423,026 $320,351 $316,289 $147,806 $0 $0 $0 $0 $0

FEMA Grants $0 $29,677 $0 $45,061 $42,005 $0 $0 $0 $0 $0 $0

Building Permits $106,839 $97,528 $103,136 $144,373 $96,779 $95,000 $100,000 $100,000 $100,000 $100,000 $100,000

Inspection Fees $41,875 $37,515 $47,270 $54,718 $40,305 $38,000 $38,000 $38,000 $38,000 $38,000 $38,000

Other Permits $17,715 $13,656 $11,720 $17,749 $9,640 $10,000 $15,000 $15,000 $15,000 $15,000 $15,000

Court Costs $1,062 $869 $554 $774 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000

Investment Earnings $8,690 $21,954 $61,366 $115,251 $114,214 $70,000 $85,000 $108,000 $108,000 $108,000 $108,000

Miscellaneous $105,662 $83,419 $114,369 $85,619 $59,820 $61,000 $75,000 $75,000 $75,000 $75,000 $75,000

Total Revenues $7,473,197 $8,179,467 $9,207,743 $9,394,123 $9,093,281 $9,339,847 $8,814,569 $13,385,018 $8,634,560 $8,650,156 $7,670,764

Actual Actual Actual Actual Actual Estimate Estimate Estimate Estimate Estimate Estimate Estimate

Fiscal Year FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026

Expenditures

Governing Body $150,785 $193,737 $202,102 $199,011 $207,233 $198,200 $198,200 $198,200 $198,200 $199,200 $199,200

salaries and benefits $25,022 $25,147 $25,643 $26,640 $25,566 $27,200 $27,200 $27,200 $27,200 $27,200 $27,200

operations $125,763 $168,590 $176,459 $172,371 $181,667 $171,000 $171,000 $171,000 $171,000 $172,000 $172,000

Administration $413,131 $421,004 $462,483 $464,799 $545,738 $583,820 $604,371 $612,267 $622,280 $630,416 $638,673


operations $47,677 $41,662 $62,705 $32,455 $39,379 $45,500 $48,000 $48,000 $50,000 $50,000 $50,000

capital outlay $0 $0 $0 $0 $20,247 $0 $0 $0 $0 $0 $0

Finance $65,322 $65,788 $66,661 $70,311 $69,622 $71,000 $73,000 $73,000 $73,000 $73,000 $73,000

Legal $61,522 $64,596 $64,051 $54,593 $63,131 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000

Public Buildings $416,153 $411,607 $409,656 $484,634 $401,946 $348,872 $6,379,917 $974,962 $884,673 $882,394 $878,114

operations $86,382 $107,724 $138,419 $206,009 $144,619 $98,500 $136,500 $138,500 $138,500 $140,500 $140,500

capital outlay $44,624 $25,691 $0 $14,343 $0 $0 $6,000,000 $0 $0 $0 $0

Debt $285,147 $278,192 $271,237 $264,282 $257,327 $250,372 $243,417 $836,462 $746,173 $741,894 $737,614

Information Technology $108,064 $118,839 $112,513 $122,653 $151,653 $128,500 $129,000 $132,000 $132,000 $135,000 $135,000

operations $108,064 $118,839 $112,513 $122,653 $124,972 $128,500 $129,000 $132,000 $132,000 $135,000 $135,000

capital outlay $0 $0 $0 $0 $26,681 $0 $0 $0 $0 $0 $0

Police $1,115,976 $1,103,849 $1,284,021 $1,382,823 $1,545,367 $1,464,518 $1,588,895 $1,584,566 $1,710,906 $1,672,932 $1,502,240

salaries and benefits $732,696 $831,509 $923,469 $1,028,999 $1,120,661 $1,152,059 $1,171,166 $1,186,308 $1,201,677 $1,217,274 $1,233,108

operations $192,920 $155,712 $176,545 $179,721 $158,052 $195,103 $196,000 $196,000 $196,000 $196,000 $196,000

capital outlay $120,204 $74,379 $141,758 $89,778 $229,387 $26,100 $166,900 $92,600 $258,400 $150,000 $0

Debt $70,156 $42,249 $42,249 $84,325 $37,267 $91,256 $54,829 $109,658 $54,829 $109,658 $73,132

Fire $991,968 $1,013,399 $1,038,773 $1,206,296 $1,283,386 $1,342,918 $1,436,809 $1,452,130 $1,574,362 $1,541,335 $1,495,682

salaries and benefits $587,501 $668,717 $702,522 $864,886 $917,054 $1,006,331 $1,000,684 $1,016,005 $1,025,514 $1,038,209 $1,051,093

operations $290,372 $330,599 $288,668 $327,327 $236,321 $297,311 $297,311 $297,311 $447,311 $389,589 $389,589

capital outlay $56,839 $0 $33,500 $0 $130,011 $21,000 $120,538 $120,538 $101,537 $113,537 $55,000

Debt $57,256 $14,083 $14,083 $14,083 $0 $18,276 $18,276 $18,276 $0 $0 $0

Inspections $183,553 $168,004 $170,636 $162,283 $154,833 $186,965 $202,482 $206,038 $208,633 $211,268 $213,942


operations $16,463 $14,491 $31,789 $12,171 $13,581 $18,000 $23,000 $24,000 $24,000 $24,000 $24,000

capital outlay $29,578 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Debt $0 $14,083 $14,083 $14,083 $0 $0 $0 $0 $0 $0 $0

Ocean Rescue $323,000 $343,000 $365,000 $387,139 $486,000 $540,000 $531,500 $548,000 $566,000 $566,000 $566,000

operations $323,000 $343,000 $36,500 $387,139 $486,000 $540,000 $577,000 $597,000 $615,000 $615,000 $615,000

capital outlay $0 $0 $0 $0 $0 $0 $11,850 $11,850 $23,700 $0 $0

Streets and Highways $473,648 $285,849 $1,088,814 $1,285,428 $1,076,042 $1,408,174 $200,000 $200,000 $200,000 $175,000 $175,000

operations $348,878 $158,369 $149,937 $127,986 $91,186 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000

capital outlay $124,770 $127,480 $938,877 $1,157,442 $984,856 $1,308,174 $100,000 $100,000 $100,000 $75,000 $75,000

Sanitation $944,657 $971,013 $967,258 $1,054,665 $1,064,786 $1,045,000 $1,054,000 $1,060,000 $1,060,000 $1,060,000 $1,060,000

Beach Management $71,176 $165,624 $1,649,779 $1,605,564 $1,608,801 $1,578,105 $1,568,102 $8,289,600 $903,502 $890,066 $876,629

operations $71,176 $54,080 $158,165 $135,953 $161,193 $152,500 $164,500 $164,500 $164,500 $164,500 $164,500

capital outlay $0 $0 $0 $0 $0 $0 $0 $8,125,100 $0 $0 $0

Debt $0 $111,544 $1,491,614 $1,469,611 $1,447,608 $1,425,605 $1,403,602 $0 $739,002 $725,566 $712,129

Community Development $205,468 $214,048 $249,430 $327,564 $367,100 $318,916 $315,313 $318,803 $322,344 $325,942 $329,592


operations $26,498 $41,461 $26,681 $68,412 $98,870 $33,500 $44,400 $44,400 $44,400 $44,400 $44,400

capital outlay $0 $0 $28,480 $0 $2,492 $0 $0 $0 $0 $0 $0

Debt $0 $0 $0 $14,373 $18,355 $17,942 $0 $0 $0 $0 $0

Parks $538,722 $542,361 $582,223 $338,386 $319,084 $243,039 $531,980 $285,500 $290,000 $290,000 $290,000

salaries and benefits $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

operations $207,132 $221,301 $271,693 $338,386 $319,084 $243,039 $285,500 $285,500 $290,000 $290,000 $290,000

capital outlay $0 $0 $0 $0 $0 $0 $246,480 $0 $0 $0 $0

Debt $331,590 $321,060 $310,530 $0 $0 $0 $0 $0 $0 $0 $0

Capital Outlay $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

C.O. Public Safety $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

C.O. Env. Protection $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

C.O. Beach Nourishment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Transfers to Other Funds $1,221,390 $1,221,390 $1,503,027 $1,221,390 $1,221,390 $995,043 $995,043 $995,043 $995,043 $995,043 $0

Contingency $0 $0 $0 $0 $0 $75,000 $75,000 $75,000 $75,000 $75,000 $75,000

Total Expenditures $7,284,535 $7,304,108 $10,216,427 $10,367,539 $10,566,112 $10,598,070 $15,953,612 $17,075,109 $9,885,943 $9,792,596 $8,578,072

Other Financing Sources (uses)

Fund Balance Appropriated $0 $0 $0 $0 $262,423 $0 $0 $0 $0 $0 $0

Transfers from other Funds $0 $124,503 $1,510,599 $1,221,390 $1,221,390 $1,258,223 $1,258,223 $37,503 $671,820 $671,820 $671,820

Debt Proceeds $204,500 $0 $159,547 $0 $211,362 $0 $6,150,000 $3,359,100 $150,000 $150,000 $150,000

Contingency $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Total Other Financing Sources $204,500 $124,503 $1,670,146 $1,221,390 $1,695,175 $1,258,223 $7,408,223 $3,396,603 $821,820 $821,820 $821,820

Net Change $393,162 $999,862 $661,462 $247,974 $222,344 $0 $269,180 -$293,488 -$429,563 -$320,620 -$85,488

Total Ending Fund Balance $4,521,121 $5,520,983 $6,182,445 $6,430,419 $6,652,763 $6,652,763 $6,921,943 $6,628,455 $6,198,892 $5,878,272 $5,792,784

Total F. B. as % of PY Expenditures 76% 76% 61% 62% 63% 63% 43% 39% 63% 60% 68%

Unassigned Fund Balance $4,085,830 $5,026,908 $5,200,212 $5,473,813 $5,696,157 $5,672,763 $5,941,943 $5,648,455 $5,218,892 $4,898,272 $4,812,784

Unassigned F. B. as % of Expenditures 69% 69% 51% 53% 54% 54% 37% 33% 53% 50% 56%

Expenditure Summary Actual Actual Actual Estimate Estimate Estimate Estimate Estimate Estimate Estimate Estimate

FY 2003 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026

Total: Employee Costs $2,027,155 $2,216,732 $2,370,445 $2,733,677 $2,938,028 $3,160,349 $3,205,816 $3,250,221 $3,289,248 $3,331,909 $3,375,208

Total: Operations $2,915,826 $2,857,225 $3,056,544 $3,290,152 $3,252,463 $3,283,953 $3,398,711 $3,427,211 $3,601,711 $3,549,989 $3,549,989

Total: Capital Outlay $376,015 $227,550 $1,142,615 $1,261,563 $1,393,674 $1,355,274 $6,633,918 $8,438,238 $459,937 $338,537 $130,000

Tot: Trans Other Funds $1,221,390 $1,221,390 $1,503,027 $1,221,390 $1,221,390 $995,043 $995,043 $995,043 $995,043 $995,043 $0

Total: Debt $744,149 $781,211 $2,143,796 $1,860,757 $1,760,557 $1,803,451 $1,720,124 $964,396 $1,540,004 $1,577,118 $1,522,875

Total Expenditures $7,284,535 $7,304,108 $10,216,427 $10,367,539 $10,566,112 $10,598,070 $15,953,612 $17,075,109 $9,885,943 $9,792,596 $8,578,072

$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

$7,284,535 $7,304,108 $10,216,427 $10,367,539 $10,566,112 $10,598,070 $15,953,612 $17,075,109 $9,885,943 $9,792,596 $8,578,072

total revenues $7,677,697 $8,303,970 $10,877,889 $10,615,513 $10,788,456 $10,598,070 $16,222,792 $16,781,621 $9,456,380 $9,471,976 $8,492,584

shared revenues $2,378,932 $3,046,540 $3,261,517 $3,199,748 $2,993,542 $3,188,883 $3,100,289 $3,055,055 $3,061,405 $3,067,786 $3,074,200

3428214

expenditures $7,284,535 $7,304,108 $10,216,427 $10,367,539 $10,566,112 $10,598,070 $15,953,612 $17,075,109 $9,885,943 $9,792,596 $8,578,072

expenditures without C>O> $6,908,520 $7,076,558 $9,073,812 $9,105,976 $9,172,438 $9,242,796 $9,319,694 $8,636,871 $9,426,006 $9,454,059 $8,448,072

Expenditures w/out BN&CO $4,942,981 $5,073,957 $5,426,989 $6,023,829 $6,190,491 $6,444,302 $6,604,527 $6,677,432 $6,890,959 $6,881,898 $6,925,197

Expenditures w/out BN Debt $7,284,535 $7,192,564 $8,724,813 $8,897,928 $9,118,504 $9,172,465 $14,550,010 $17,075,109 $9,146,941 $9,067,030 $7,865,943

MSD revenues $977,073 $984,240 $989,826 $996,436 $1,002,346 $995,043 $995,043 $995,043 $995,043 $995,043 $0

Unassigned Fund Balance w/out BN 56% 69% 51% 53% 54% 54% 37% 33% 53% 50% 56%

Unassigned Fund Balance w/out BN/CO 83% 99% 96% 91% 92% 88% 90% 85% 76% 71% 69%

Revenue w/out BN $7,677,697 $8,179,467 $9,367,290 $9,394,123 $9,567,066 $9,339,847 $14,964,569 $16,744,118 $8,784,560 $8,800,156 $7,820,764

Revenue w/out BN and other financing $7,473,197 $8,179,467 $9,207,743 $9,394,123 $9,093,281 $9,339,847 $8,814,569 $13,385,018 $8,634,560 $8,650,156 $7,670,764

total revenues w/out COVID $7,677,697 $8,303,970 $10,877,889 $10,615,513 $11,223,128 $10,598,070 $16,222,792 $16,781,621 $9,456,380 $9,471,976 $8,492,584

total revenues w/out COVID $7,473,197 $8,179,467 $9,207,743 $9,394,123 $9,527,953

APPENDIX F

APPENDIX G

DUCK RD

BUFFELL HEAD RD

PIN

TA

IL D

R

DIA

NN

E S

T

FLIG

HT

DR

CA

RR

OL D

R

WID

GE

ON

DR

MA

LL

AR

D D

R

TR

INIT

IE D

R

SP

YG

L

ASS RD

SE

A T

ER

N D

R

SP

RIG

TA

IL D

R

NO

R B

AN

KS

DR

WO

OD

DU

CK

DR

OL

D S

QU

AW

DR

OC

EA

N B

AY

BLV

D

AC

OR

N O

AK

AV

E

S S

NO

W G

EE

SE

DR

SO

UN

D S

EA

AV

E

N S

NO

W G

EE

SE

DR

OC

EA

N P

INE

S D

R

CA

NV

AS

BA

CK

DR

SKIMMER WAY

OYSTE

R CATC

HE

R L

N

SPINDRIFT LN

CEDAR DR

CYPRESS DR

ELM DR

BALDPATE DR

QUARTERDECK DR

WH

IST

LIN

G S

WA

N D

R

HILLSIDE CT

Beach Nourishment Area

.

Municipal Service District A

1"=700'

*Scenario 2 also includes all properties in Scenario 1

Updated November 10, 2014

DUCK RD

BUFFELL HEAD RD

PIN

TA

IL D

R

DIA

NN

E S

T

FLIG

HT

DR

CA

RR

OL D

R

WID

GE

ON

DR

MA

LL

AR

D D

R

TR

INIT

IE D

R

SP

YG

L

ASS RD

SE

A T

ER

N D

R

SP

RIG

TA

IL D

R

NO

R B

AN

KS

DR

WO

OD

DU

CK

DR

OL

D S

QU

AW

DR

OC

EA

N B

AY

BLV

D

AC

OR

N O

AK

AV

E

S S

NO

W G

EE

SE

DR

SO

UN

D S

EA

AV

E

N S

NO

W G

EE

SE

DR

OC

EA

N P

INE

S D

R

CA

NV

AS

BA

CK

DR

SKIMMER WAY

OYSTE

R CATC

HE

R L

N

SPINDRIFT LN

CEDAR DR

CYPRESS DR

ELM DR

BALDPATE DR

QUARTERDECK DR

WH

IST

LIN

G S

WA

N D

R

HILLSIDE CT

Beach Nourishment Area

.

Municipal Service District B

1"=700'

*Scenario 2 also includes all properties in Scenario 1

Updated November 10, 2014

APPENDIX H

APPENDIX I

town of duck, north carolina · town of duck, north carolina annual budget estimate - fy2020-fy2021...

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