Annual Operating Budget 2017 Proposed- Van Liere 4
Annual Operating Budget
2017
Proposed
Agenda
August 15, 2016
Introduction
Budget Policy
Revenue Overview
Expense Overview
Public Works
Public Utilities
August 24, 2016
Commission and
Administration
General Government
Recreation and Events
Public Safety
Building
Planning and Zoning
Other Topics
2
Introduction
An Annual Operating Budget is one of the City’s most
important work products that a City Manager is tasked
with.
This document gives the City Officials the authority to
collect revenues and pay the expenses.
It allocates the resources among departments in line
with the Commission’s priorities and policies by
setting limits on how much each department can
spend.
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Budget Policy
The Budget Policy is a document adopted by the City
Commission that sets the guidelines for a City
Manager to propose a budget.
This ensures that during the process the most
important criteria are met in the construction of the
budget.
This creates the minimum expectations for the elected
officials and the citizens.
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Budget Highlights
Current Level of Service
Current Tax Rate
Balanced
25% Operating Reserves
All authorized positions
funded
3% Merit Pay Increases
subject to funding
availability.
Include a ten year
projection of major funds
Pension Trust Fund to be
funded per Actuary Report
Capital Items necessary for
current service are
included
Capital items for increased
service to be highlighted in
Workshops
5
Total Revenues by Fund 2017
Proposed
General Fund $12,420,170
Special Revenue Funds 1,614,739
Debt Service Funds 0
Capital Project Funds 326,100
Enterprise Funds 12,507,780
Trust Funds 4,051,426
Total Revenues $30,920,215
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Revenue in Summary
Property Taxes Millage the same at 3.3285
One tenth mill reduction possible.
State Shared Revenues Estimate at $52,094 increase
Utility Rates No Water / Sewer Rate Increase
Sanitation Rates No Garbage Rate Increase
Storm Water Fees No Increase
Permit Fees No Permit Fee Increase
User Fees No Increase
Grants As awarded
7
Total Expenditures by Fund
General Fund $12,276,885
Special Revenue Funds 2,141,100
Debt Service Funds 0
Capital Project Funds 385,000
Enterprise Funds 14,744,173
Trust Funds 1,959,409
Total Expenses $31,506,567
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Resource Allocation
Personnel Services $10,437,834
Operating Expenses 11,740,798
Capital Outlay 5,344,300
Debt Service 2,008,190
Transfers 1,975,445
Total Expenses $31,506,567
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Personnel Services Summary
Total increase in payroll budget over last year is $239,333
An increase of 2 Police Officers with benefits at $119,160
Raises of 3% merit with a 1% C.O.L.A. adjustment to the
pay plan estimated at $189,864 or $63,288 per 1%.
Without the two additional positions, we would have a
$120,173 increase in total payroll including the raises, but
off-set by other changes in personnel.
Defined Benefit Pension cost is up $79,274
Defined Contribution has partial participation and we
estimate that the City’s match is about $82,917. This is
down $8,854 from last year’s budget.
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Pension Contributions
Defined
Contribution General Police Total
2016 Current Year $91,771 $1,112,344 $729,483 $1,933,598
2017 Budget $82,917 $1,175,572 $745,533 $2,004,022
Increase <$8,854> $63,228 $16,050 $70,424
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Operating Costs
Contractual Increase in the Fire / Rescue contract of 3% or
$32,957 to $1,131,511.
Sanitation contract was renegotiated to include tipping
fees so that the cost to the customers would remain the
same for 2016. Cost have remained lower due to low fuel
charges at an estimated $1,409,800.
Maintenance Costs for the Fleet estimated to decrease
$23,139 to about $281,290.
Various point repair contractors are used for pipe, concrete
lawn maintenance and electrical work. These in total are
relatively the same as 2016. Included in this category are
attorney fees at $155,000.
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Capital Improvements
Seminole Road Project $1,600,000
Aquatic Gardens Stormwater improvements $250,000
Saltair Stormwater Improvements $250,000
W. Plaza & Carnation Stormwater $135,000
Tideviews Park Pond Improvements $100,000
Sidewalk and Street Improvements $100,000
Russell Park Tennis Court $125,000
Playground Equipment Replacements $82,000
Covered storage for equipment $75,000
Water System Improvements $595,000
Sewer System Improvements $966,200
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Equipment Purchases
IT - File Servers, Radios, Copier Machine, Fiber $98,000
Patrol - Vehicles (3) - Equipped $145,500
Animal Control Truck $25,000
Jet Ski sled and Polaris $18,000
Parks and Recreation - Truck $25,000
Polaris $22,000
Public Works
Computer and Garage Equipment $8,000
Dump Truck Replacement $80,000
Track Skid Steer $60,000
Striping Machine $6,000
Kabota Tractor $50,000
Public Utilities
Mini Excavator $60,000
Roll Off Truck Replacement $150,000
Building Department - Vehicle $20,000
Building Department Computers $4,000
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City of Atlantic Beach
Schedule of Available Cash Balances
Major Funds
FY-2017
FY-2017 Utility Rate Reserve for Utility Total Remaining
Projected 25% Operating Stabilization Customer In Trust or Renewal and Debt Service Restricted Available
Ending Balance Reserve Fund Deposits Designated Replacement Reserve Cash Cash
General Fund 6,540,415 2,924,096 2,924,096 3,616,319
Convention Development Tax 203,829 - 203,829
Gas Tax 116,773 - 116,773
1/2 Cent Sales Tax 147,926 - 147,926
Building Department 489,248 108,480 108,480 380,768
Public Utilities 5,000,963 1,043,793 400,000 596,764 225,000 1,017,098 3,282,655 1,718,308
Storm Water Utility 625,919 184,112 188,026 372,138 253,781
Sanitation 458,964 400,505 400,505 58,460
Debt Service - - - -
Miscellaneous funds 203,404 102,423 102,423 100,981
Pension Trust Funds 27,804,712 27,804,712 27,804,712 -
Totals 41,592,154 4,660,986 400,000 596,764 27,907,135 225,000 1,205,124 34,995,009 6,597,145
General Fund Revenue
Diversification
16
38.40%
7.11% 14.85%
10.71%
0.57%
18.69%
0.86%
8.82%
Total 2017 General Fund Revenues
Ad Valorem Taxes Licenses and Permits
Intergovernmental Interfund Transfers
Fines and Forfeitures Charges for Services
Miscellaneous Utility, & Business Taxes
1,349
1,482 1,412 1,360 1,318 1,252 1,199 1,207 1,276
1,369
696
820
684
568
434
315
249 232
389
498
81
81
81
82
80 80
81
81
89
88
93
93
88
88
87 86
87
86
47
50
60
63
56
54
56 56
60
64
$2,183
$2,443
$2,332
$2,168
$1,980
$1,793
$1,674 $1,663
$1,896
$2,100
-
500
1,000
1,500
2,000
2,500
3,000
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
Mi
l
l
i
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n
s
City of Atlantic Beach
Ad Valorem Assessment Rolls
Exemptions
Homestead Exemption
Homestead Exemption II
Homestead Exemption
for Elderly
Save Our Homes Cap
Value
Taxable Value
Just Value
17
18
18.5644 18.6022
18.7737
19.0684
19.9537
17.5000
18.0000
18.5000
19.0000
19.5000
20.0000
20.5000
Jacksonville Atlantic Beach Neptune Beach Jax Beach Town of Baldwin
CITY OF ATLANTIC BEACH
2016 Total Proposed Millages
19
School Board
36.57%
Duval County
43.82%
Water Management
District.
2.57%
Atlantic Beach
17.89%
Florida Inland
Navigation
0.17%
CITY OF ATLANTIC BEACH
Office of the Property Appraiser Proposed 2016 Millages
General Fund Expense Distribution
20
22.02%
1.52%
4.48%
48.17%
13.35%
10.46%
Total 2017 General Fund Expenses
City Administration Planning and Development
General Government Public Safety
Public Works Parks and Recreation
21
0
2
4
6
8
10
12
14
16
18
Do
l
l
a
r
s
Mi
l
l
i
o
n
s
General Fund
Personnel Services Operating Capital Transfers Revenues