Agenda Item 7BAGENDA ITEM 4 713
MAY 13,201-1
CITY OF ATLANTIC BEACH
CITY COMMISSION MEETING
STAFF REPORT
AGENDA ITEM: Budget Ordinance # 20 -13 -123
AN ORDINANCE AMENDING THE OPERATING BUDGET
FOR THE CITY OF ATLANTIC BEACH, FLORIDA FOR
FISCAL YEAR BEGINNING OC'T'OBER 1, 2012 AND
ENDING SEPTEMBER 30, 2013, AND PROVIDING AN
EFFECTIVE DATE.
SUBMITTED BY: Nelson Van Liere, Finance Director
DATE: Api l 12, 2013
STRATEGIC PLAN LINK: Unions. Negotiations
BACKGROUND: At the conclusion of union negotiations for both unions and the
subsequent decisions on pay related budget items, the City proposes to amend the 2013
operating budget to fund the following items:
. A 1 % raise to all employees. The budget ordinance adds $29,924 to fund all raises and
the payroll takes that are associated with it. For union employees, the funds represent a
partial year amount.
2. The Police employees buy -down to 680 hours of leave for $38,366.
3. The General employee buy -down to 680 hours of leave for $64,372
4. The City match for the transfer of Employee contributions to the defined contribution
plan of $66,638.
5. A small $429 decrease in the employee contributions to the General Employe:
Retirement System representing the reduction for those employees no longer contributing
off -set by an increase of 1 % by those that are remaining.
6. Additional legal fees for union negotiations of $32,300.
7. Creation of the General Employee Defined Contribution Plan with the initial contribution
of $66,638.
BUDGET: The above items increase the total operating budget expenses by $231,171.
The !City had already included in the budget $129,748 for leave cash -ins of which $49,815
has already been used. This left $79,933 available to off -set the items proposed above.
Therefore the net increase to the City's expense budget is $151,238.
RECOM MEN DATION:Approve Ordinance #20 -13 -123
ATTACHMENTS: Schedule A Pay and Leave Detail
REVIEWED BY CI'T'Y MANAGER:
AGENDA ITEM # 713
MAY 13, 2013
ORDINANCE NO. 20-13-123
AN ORDINANCE AMENDING THE OPERATING BUDGET
FOR THE CITY OF ATLANTIC BEACH, FLORIDA FOR
FISCAL YEAR BEGINNING OCTOBER 1, 2012 AND
ENDING SEPTEMBER 30, 2013, AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the City Charter of the City of Atlantic Beach requires that the City
Commission approve all budgetary increases and transfers at the fund level, and
WHEREAS, the nature of budgetary systems and those day -to -day decisions affecting
such budgetary systems require adjustments from time -to -time, and
WHEREAS, the City adopted the original budget for 2013 without including funds for
employee raises due to pending union negotiations at the time. Those raises are included in this
amendment totaling $29,924 city -wide, and
WHEREAS, this proposed ordinance funds the City negotiated buy -down of personal
leave balances to a maximum of 680 hours in conjunction with eliminating the ability for
employees to cash in unused personal leave in the future. This buy -down was not budgeted, but
was partially off -set by the unused budget that was approved for the employee selected cash -in
program. The original budget for cash -ins of $129,748, less the City mandated buy -down to 680
hours of $102,739 and less the December budgeted cash -ins of $49,815 leaves a budget shortfall
of $22,806 city -wide, and
WHEREAS, the City hired a labor attorney to assist the City Manager with labor
negotiations that was not budgeted. This proposed ordinance adds an additional $32,300 to the
General Fund legal budget, and
WHEREAS, the City has also agreed to transfer the employee contributions to date of
those employees not vested in the General Employee Retirement System defined benefit plan
into a defined contribution plan with interest together with a 100% City match as a way of
closing the Defined Benefit plan to all unvested employees hired after September 2008 and
future general employees. This proposed ordinance includes $66,638 for that purpose. The
ordinance also includes a small change in the employee contributions to the Defined Benefit plan
as a result of the employees being removed from that system, and
WHEREAS, this proposed ordinance creates a budget for the revenues and expenses of
the new trust fund to reflect the initial deposit of the City's matched contributions, but not
include at this time a budget for the City's match of employee contributions made between
implementation and the end of the year. This will be addressed with the year end adjustment due
to the inability to predict participation at this time.
NOW, THEREFORE, BE IT ENACTED BY THE CITY COMMISSION ON
BEHALF OF THE PEOPLE OF THE CITY OF ATLANTIC BEACH, FLORIDA, that;
1. The Fiscal Year 2012/2013 Budget to be amended as follows:
GENERAL FUND
Expenses:
Salary and Benefits of all departments per attached Schedule A
City Administration
Legal Division
Professional Services
Non - Departmental
Transfer to General Employee Profit Sharing Plan - match
Total Expenses:
Fund Balance
AGENDA ITEM # 713
MAY 13, 2013
$98,312
32,300
66,638
$197,250
($197,250)
PUBLIC UTILITIES — WATER AND SEWER UTILITY FUNDS COMBINED
Expenses:
Salary and Benefits of all departments per attached Schedule A $13,878
Fund Balance: (13,878)
SANITATION FUND
Expenses:
Salary and Benefits per attached Schedule A ($280)
Fund Balance: $280
BUILDING CODE ENFORCEMENT FUND
Expenses:
Salary and Benefits per attached Schedule A $3,125
Fund Balance: ($3,125)
STORM WATER UTILITY FUND
Expenses:
Salary and Benefits per attached Schedule A $4,325
Fund Balance: ($4,325)
GENERAL EMPLOYEE RETIREMENT TRUST FUND
Revenues:
Employee Contributions — Those leaving the system ($7,906)
Employee Contributions — Those to pay I% more $7,477
Total Revenues ($429)
Expenses:
Pension Contribution Refunds — Transferred to 401 $66,638
Fund Balance ($67,067)
GENERAL EMPLOYEE DEFINED CONTRIBUTION PLAN
Revenues:
Contributions from City
Fund Balance
2. This ordinance shall take effect immediately upon its adoption.
Passed by the City Commission on first reading this day of
Passed by the City Commission on second and final reading this
Mike Borno
Mayor / Presiding Officer
Approved as to form and correctness: ATTEST:
Alan C. Jensen, Esquire
City Attorney
day of
Donna L. Bartle, CMC
City Clerk
AGENDA ITEM # 713
MAY 13, 2013
$66,638
$66,638
2013.
2013.
AGENDA ITEM # 713
MAY 13, 2013
SCHEDULE A
Detail for Budget Ordinance 20 -13 -123
Pay and Leave Cash - In Detail Schedule
Salary&
Normal
Police General
1% All
City Match
Total
Leave Cash
Leave
Cash
Leave Buy Leave Buy
Employee
Contribution
Budget
Account Number
Budget
Available
December
Down Down
Raises
to 401
Adjustment
City Manager
1- 1002 - 512.12 -00
Salary
$
1,476
$
1,476
1- 1002 - 512.15 -00
Leave Cash In
$
7,000
$
8,563
$
1,563
1- 1002 - 512.21 -00
FICA
$
536
$
444
$
113
$
22
$
3,061
Finance
1- 1003 - 513.12 -00
Salary
$
3,108
$
3,108
1- 1003 - 513.15 -00
Leave Cash In
$
11,600
$
6,673
$ 3,803
$
(1,124)
1- 1003 - 513.21 -00
FICA
$
887
$
510
$ 291
$
238
$
152
1- 1003 - 513.22 -00
Contribute 401
$ 4,722
$
4,722
$
6,858
Planning
1- 1005 - 500 -12 -00
Salary
$
1,272
$
1,272
1- 1005 - 500 -15 -00
Leave Cash In
$
-
1- 1005- 500 -21 -00
FICA
$
97
$
97
$
1,369
Code Enforcement
1- 1006 - 500 -12 -00
Salary
$
107
$
107
1- 1006 - 500 -15 -00
Leave Cash In
$
-
1- 1006 - 500 -21 -00
FICA
$
8
$
8
1- 1006 - 500 -22 -00
Contribute 401
$ 6,269
$
6,269
$
6,384
City Cleric
1- 1007 - 500 -12 -00
Salary
$
741
$
741
1- 1007 - 500 -15 -00
Leave Cash In
$
1,175
$ 11,731
$
10,556
1- 1007 - 500 -21 -00
FICA
$
90
$ 897
$
57
$
864
1- 1007 - 500 -21 -00
FICA
$ 2,386
$
2,386
$
14,547
General Government
1- 1009 - 513.12 -00
Salary
$
745
$
745
1- 1009 - 513.15 -00
Leave Cash In
$
-
1- 1009 - 513.21 -00
FICA
$
57
$
57
$
802
Human Resources
1- 1010 - 513.12 -00
Salary
$
1,105
$
1,105
1- 1010 - 513.15 -00
Leave Cash In
$
3,440
$
1,507
$
(1,933)
1- 1010 - 513.21 -00
FICA
$
263
$
115
$
85
$
(63)
$
(891)
Information Technology
1- 1011 - 513.12 -00
Salary
$
869
$
869
1- 1011 - 513.15 -00
Leave Cash In
$
-
1- 1011 - 513.21 -00
FICA
$
66
$
66
$
935
Painters
1- 1012 - 513.12 -00
Salary
$
90
$
90
1- 1012 - 513.15 -00
Leave Cash In
$
300
$
(300)
1- 1012 - 513.21 -00
FICA
$
23
$
7
$
(16)
$
(226)
Police Admin
1- 2001 - 521.12 -00
Salary
$
883
$
883
1- 2001 - 521.15 -00
Leave Cash In
$
4,000
$
700
$ 792
$
(2,507)
1- 2001 - 521.21 -00
FICA
$
306
$
54
$ 61
$
68
$
(123)
1- 2001 - 521.22 -00
Contribute 401
$ 15,116
$
15,116
$
13,369
Police Patrol
1- 2002 - 521.12 -00
Salary
$
3,033
$
3,033
AGENDA ITEM # 7B
MAY 13, 2013
1- 2002 - 521.15 -00
Leave Cash In
$
24;320
$ 9,733 $
35,640
$ 21,053
1- 2002 - 521.21 -00
FICA
$
1,860
$ 745 $
2,726 $
232
$ 1,843
$ 25,928
Police Detectives
1- 2003 - 521.12 -00
Salary
$
275
$ 275
1- 2003 - 521.15 -00
Leave Cash In
$
1,700
$ (1,700)
1- 2003 - 521.21 -00
FICA
$
130
$
21
$ (109)
$ (1,534)
Dispatch
1- 2004 - 521.12 -00
Salary
$
557
$ 557
1- 2004 - 521.15 -00
Leave Cash In
$
8,476
$ (8,476)
1- 2004 - 521.21 -00
FICA
$
648
$
43
$ (605)
1- 2004 - 521.21 -00
Contribute 401
$ 11,766
$ 11,766
$ 3,242
Animal Control
1- 2005 - 521.12 -00
Salary
$
165
$ 165
1- 2005 - 521.15 -00
Leave Cash In
$ -
1- 2005 - 521.21 -00
FICA
$
13
$ 13
1- 2005 - 521.22 -00
Contribute 401
$ 1,178
$ 1,178
$ 1,356
Scool Crossing Guards
1- 2006 - 521.12 -00
Salary
$
101
$ 101
1- 2006 - 521.15 -00
Leave Cash In
$ -
1- 2006 - 521.21 -00
FICA
$
8
$ 8
$ 109
Crime Suppression
1- 2007 - 521.12 -00
Salary
$
391
$ 391
1- 2007 - 521.15 -00
Leave Cash In
$ -
1- 2007 - 521.21 -00
FICA
$
30
$ 30
$ 421
Life Guards
1- 5001 - 541.12 -00
Salary
$
1,588
$ 1,588
1- 5001 - 541.15 -00
Leave Cash In
$ -
1- 5001 - 541.21 -00
FICA
$
121
$ 121
$ 1,709
Public Works Administration
1- 5001 - 541.12 -00
Salary
$
1,818
$ 1,818
1- 5001 - 541.15 -00
Leave Cash In
$
6,500
$ (6,500)
1- 5001 - 541.21 -00
FICA
$
497
$
139
$ (358)
$ (5,040)
Public Works Streets
1- 5002 - 541.12 -00
Salary
$
823
$ 823
1- 5002 - 541.15 -00
Leave Cash In
$
100
$ 62
$ (38)
1- 5002 - 541.21 -00
FICA
$
8
$ 5
$
63
$ 60
1- 5002 - 541.22 -00
Contribute 401
$ 13,658
$ 13,658
$ 14,504
Parks and Recreation Admin and Activities
1- 6010 - 572.12 -00
Salary
$
1,186
$ 1,186
1- 6010 - 572.15 -00
Leave Cash Inn
$
3,500
$ 1,420
$ 8,237
$ 6,157
1- 6010 - 572.21 -00
FICA
$
268
$ 109
$ 630 $
91
$ 562
1- 6010 - 572.22 -00
Contribute 401
$ 870
$ 870
$ 8,775
ParkslYlaintenance
1- 6020 - 572.12 -00
Salary
$
880
$ 880
1- 6020 - 572.15 -00
Leave Cash In
$
2,700
$ 442
$ (2,258)
1- 6020 - 572.21 -00
FICA
$
207
$ 34
$
67
$ (106)
1- 6020 - 572.22 -00
Contribute 401
$ 4,119
$ 4,119
$ 2,634
Total General Fund
S
80,534
S 31,116 S
38,366 S 26,443 S
22,837
S 60,084
S 98,312
Water Plant
400 - 5502 - 533.12 -00
Salary
$
1,283
$ 1,283
400 - 5502 - 533.15 -00
Leave Cash In
$,
8,370
$ 4,237
$ (4,133)
400 - 5502 - 533.21 -00
FICA
$
640
$ 324
$
98
$ (2I8)
AGENDA ITEM # 7B
MAY 13, 2013
Sewer Collection
410 - 5506 - 535.12 -00 Salary $ 917 $ 917
410 - 5506 - 535.15 -00 Leave Cash In $ 10,737 $ 4,693 $ 10,019 $ 3,974
410 - 5506 - 535.21 -00 FICA $ 821 $ 359 $ 766 $ 70 $ 374
$ 5,265
Sewer Treatment
Salary
$
(3,068)
Water Distribution
Salary $ 2,008
$
2,008
400 - 5504 - 533.12 -00
Salary
$ 819 $
819
400 - 5504 - 533.15 -00
Leave Cash In $ 2,250 $ 2,979
$
729
400 - 5504 - 533.21 -00
FICA $ 172 $ 228
$ 63 $
119
400 - 5504 - 533.22 -00
Contribute 401
$ 2,387 $
2,387
$
4,055
Total Water Utility
Fund S 11,432 S 7,768 S
- S - S 2,263 S 2,387 S
986
Sewer Collection
410 - 5506 - 535.12 -00 Salary $ 917 $ 917
410 - 5506 - 535.15 -00 Leave Cash In $ 10,737 $ 4,693 $ 10,019 $ 3,974
410 - 5506 - 535.21 -00 FICA $ 821 $ 359 $ 766 $ 70 $ 374
$ 5,265
Sewer Treatment
Salary
$ 989 $
989
410 - 5508 - 535.12 -00
Salary $ 2,008
$
2,008
410 - 5508 - 535.15 -00
Leave Cash In $ 23,580 $ 3,441 $ 25,216
$
5,076
410 - 5508 - 535.21 -00
FICA $ 1,804 $ 263 $ 1,929 $ 154
$
542
$
7,627
Total Sewer Utility
Fund S 36,942 S 8,756 S - S 37,930 S 3,149 S
- S
12,892
Storm Water
470 - 0000 - 524.12 -00 Salary $ 527 $ 527
470 - 0000 - 524.15 -00 Leave Cash In $ -
470- 0000 - 524.21 -00 FICA $ 40 $ 40
470 - 0000 - 524.22 -00 Contribute 401 $ 3,758 $ 3,758
Total Storm Water fund S - $ - S - S - S 567 S 3,758
Building
455- 1008 - 524.12 -00
Salary
$ 989 $
989
455- 1008 - 524.15 -00
Leave Cash In $ 480 $ 2,021
$
1,541
455- 1008 - 524.21 -00
FICA $ 37 $ 155
$ 76 $
194
455- 1008 - 524.22 -00
Contribute 401
$ 408 $
408
Total Building Fund S 517 S 2,176 S - S - S 1,065 S 408
Sanitation
420 - 0000 - 524.12 -00 Salary $ 40 $ 40
420 - 0000 - 524.15 -00 Leave Cash In $ 300 $ (300)
420- 0000 - 524.21 -00 FICA $ 23 $ 3 $ (20)
Total Sanitation $ 323 S - S $ - S 43 S - I S (280)
Grand Total $ 129,749 S 49,817 S 38,366 $ 64,372 $ 29,924 S 66,638 1 S 119,368