09-06-17 CC Minutes Budget Workshop v MINUTES OF THE BUDGET WORKSHOP OF ATLANTIC BEACH CITY COMMISSION
HELD IN COMMISSION CHAMBER ON WEDNESDAY, SEPTEMBER 6,2017 AT 6:30 PM
City Commission Members
Present:
Mitchell E. Reeves, Mayor
John Stinson, Mayor Pro Tern
Mitchell R. Harding, Commissioner
Arrived after Roll Call
Jimmy Hill, Commissioner
Blythe Waters, Commissioner
Staff present:
Joe Gerrity, City Manager
Kevin Hogencamp, Deputy City Manager
Russell Caffey, Finance Director
Kayle Moore, Public Utilities Director
Donna L. Bartle, City Clerk
Call to Order
The meeting was called to order by Mayor Reeves at 6:40 p.m. City Clerk Bartle called the roll and
Mayor Reeves noted that a quorum was present.
Mayor Reeves acknowledged Mayor-elect Glasser in attendance.
Mayor Reeves gave a briefing about Hurricane Irma preparations and explained the issuance of the
Declaration of a State of Emergency, curfew order and alcohol sales suspension order and provided
copies of those documents to attendees.
(Commissioner Waters arrived at 6:48 p.m.)
Mayor Reeves and City Manager Gerrity will conduct a Hurricane Irma preparation briefing for the
Mayor-elect and the Commissioners-elect on Thursday, September 7, 2017 at 4:00 p.m. and it is open
to the public.
Deputy City Manager (DCM) Hogencamp spoke about notifications and communications being
accessible on the City's Homepage at COAB.US, the City's Facebook page, and the Police
Department's Facebook page. Contact Mr. Hogencamp at City Hall to be added to the City's E-
Newsletter list.
There was a discussion about postponing the September 11, 2017 City Commission Meeting and
rescheduling to the following Monday, September 18, 2017.
(Commissioner Hill arrived at 6:55 p.m.)
Motion: To postpone the Monday, September 11, 2017 Commission meeting until Monday,
September 18,2017 at 5:05 p.m.
Moved by Stinson, Seconded by Harding
Minutes—City Commission Budget Workshop September 6,2017
Page 2
Votes:
Ayes—5 Harding, Hill, Stinson, Waters, Reeves
Nays-0
MOTION CARRIED unanimously.
Courtesy of the floor to visitors
Mayor Reeves opened the Courtesy of the floor to visitors. No one wished to speak so he closed
Courtesy of the floor.
Budget Update Presentation:
DCM Hogencamp distributed the handout titled Fiscal Year 2018 (which is attached and made part of
this Official Record as Attachment A).
Finance and IT Director Russell Caffey showed a slide presentation of the handout. He reviewed the
current 2016-17 Budget and the proposed 2017-18 Budget, noting the increase to the Revenue and an
increase to the Expenditures, leaving a deficit in the General Fund.
Finance Director Caffey reviewed the Reserve Reconciliation explaining the deficit is attributed to
additional legal fees, expenses related to the Enterprise Resource Planning software, and expenses
related to the City Hall remodel. He further explained other increases are related to the addition of four
employee positions, increases in the General Employee Pension plan, increases in Workers
Compensation, and proposed employee raises (3%non-sworn employees, 6.5% sworn employees).
Mr. Caffey reviewed Roadway Improvements, the Reserve Reconciliation, the Half Cent
Discretionary Sales Tax Fund, the Convention Development Tax Fund, and the Local Option Gas Tax
Fund.
Discussion ensued about Roadway Improvements, noting the importance of the all the sidewalk
work/improvements being completed prior to beginning the streetscaping and beautification projects.
Finance Director Caffey stated that the $100,000 for the streetscaping and beautification projects is not
assigned to one specific project at this time, but identifies an area where improvements will be made.
As the year evolves other ideas for budgeting will be identified.
Discussion continued about the funding to assist residents in the transition from septic to sewer and
questioning if Duval County funds were available to subsidize. Finance Director Caffey explained this
budget item resulted from a need voiced by the Commission and it is a line item in place to be ready to
commit to the project.
The next topic discussed was the Spray Park listed under the Convention Development Tax Fund.
Mayor Reeves stated these can be very expensive and that the Beach Walkovers were more important
to maintaining the dunes.
Mayor Reeves inquired about the amount budgeted for Health Insurance being the same as the
previous year. Mr. Caffey explained the actual costs will be confirmed in November and it is possible
there could be a 5%increase.
City Manager Gerrity spoke about changing the Health Insurance contract from a calendar year to a
fiscal year.
Minutes—City Commission Budget Workshop September 6,2017
Page 3
Mayor Reeves spoke about the last Millage Rate reduction, 1/10th of a Mil resulting in $147,000. He
asked the Commission to consider another 1/10th Mil reduction this year, which would be a little over
$150,000, due to the increases to our tax base.
Finance Director Caffey spoke about the Half Cent Discretionary Sales Tax Fund and the types of
capital projects it can be used for. He spoke about the Convention Development Tax Fund which
includes funding for Beach Walkovers and Signage. Mr. Caffey stated there were no changes proposed
to the Local Option Gas Tax Fund.
Regarding the proposed Spray Park that is budgeted from the Convention Development Tax Fund, Mr.
Caffey stated it is up to the Commission whether or not to move forward on this item.
Regarding the Spray Park, Commissioner Hill expressed concerns about safety, maintenance costs,
staffing, and liability. Mr. Hill spoke in favor of the Lifeguard Station improvements. He stated our
signs should be more uniform in appearance throughout the City, like state park signage.
Commissioner Hill spoke about the flooding problems in the City and the probability of resolving
through property acquisition for the sake of percolation and water shed. He stated he would like more
information about how the tax funds can be used.
Commissioner Harding spoke about infrastructure improvements for Marsh Oaks, about the transition
from septic to sewer, and about streets and drainage. He addressed the Sidewalk Improvements for
Royal Palms and inquired if the $150,000 is in addition to last year's $100,000 budgeted for the same
item. He spoke about the 1/10th Millage Rate reduction and the need for planning ahead due to
anticipated decreases in revenue.
Commissioner Waters spoke about the Millage Rate reduction and stated she was not in favor of doing
that this year. She agreed that with new construction there is an increase to the tax base, but Ms.
Waters stated that property development requires increased City services. She spoke about planning
ahead with the potential for decreases in revenue. Commissioner Waters stated that rolling back the
Millage Rate now could create the potential for the next Commission to have to raise taxes over the
next couple of years. Ms. Waters also had questions about the amounts budgeted for the Sidewalk
Improvements for Royal Palms.
Kayle Moore, Public Utilities Director, addressed the Sidewalk Improvements for Royal Palms. Mr.
Moore explained that a portion of the previous year's $100,000 budget was used for the expense of a
consulting design firm to prepare a full design set and specifications for the three East/West sections in
Royal Palms. The balance of that amount was carried over and will cover the construction of one of
the three sections. This budget for $150,000 is to cover the other two sections and all three sections
will be completed at one time.
Mr. Moore spoke about the process and reasoning behind outsourcing for the required design
specifications and construction of these sidewalks. The work must be ADA Handicap Accessible,
include specifications for rights-of-way and existing utilities, and all related costs must be identified
for budgeing and meeting the required construction specifications.
Commissioner Waters asked that the Commission be advised when and where the streetscaping and
beautification projects are scheduled. She emphasized the importance of work/improvements being
completed prior to beginning the streetscaping and beautification projects.
Minutes—City Commission Budget Workshop September 6,2017
Page 4
Commissioner Waters spoke in favor of a Spray Park and noted benefits to the community. She agreed
that Beach Walkovers are important to maintaining the dunes and might take precedence, but would
like to consider a Spray Park for another budget year if possible. Ms. Waters agreed that signage
should be more uniform in appearance, like state parks.
City Manager Gerrity and Public Utilities Director Moore confirmed that any expenditure of$100,000
will come before the Commission in the form of a Resolution with a line item detail.
Public Utilities Director Moore addressed the budgeting for the extension of the sewer system
regarding the transition from septic to sewer. He stated this type of project will require additional
infrastructure and a pump station construction prior to residents being able to transition from septic to
sewer.
Commissioner Stinson spoke about the pros and cons of a Millage Rate reduction. He expressed
concerns about the deficit in the proposed budget and questioned covering that amount from the
Reserve Fund. Currently the City's Reserve Fund has a balance in excess of what is required and he
questioned the push to spend that overage. Commissioner Stinson gave examples of expenditures -
there are two major storms approaching, there is discussion to purchase Selva Preserve, the City paid
to have Johnston Island evaluated, and there is a big cost overage for the Safe Routes to School
project. All these items equal a very large outlay of taxpayer dollars. Commissioner Stinson
questioned spending on extras while cutting the revenue simultaneously and encouraged researching
other resources to decrease the deficit.
Finance Director Caffey explained the 1/10t Millage Rate reduction for an individual property owner
and for the City, and he reviewed the breakdown of that distribution.
A lengthy discussion ensued about not using salary lapses as a budgeting tool, about the millage rate
reduction, about City services to residents, about expenditures for projects to prevent flooding into
homes, about Johnston Island, and about the increase in legal fees.
The Commission acknowledged if they were in favor of or in opposition to the following items
remaining in the proposed budget.
Roadway Improvements: (from Reserve Fund)
Sidewalk Improvements, Royal Palms - $150,000
Streetscaping &Beautification W. Mayport - $100,000
Aye: 4 Harding, Waters, Stinson, Reeves
Nay: 1 Hill
Consensus reached to keep in proposed budget.
Half Cent Discretionary Sales Tax Fund:
Funding to assist residents transition from septic to sewer- $25,000.
Aye: 5 Harding, Waters, Stinson, Hill, Reeves
Nay: 0
Consensus reached to keep in proposed budget.
Convention Development Tax Fund:
Beach Walkovers and Signage - $70,000
Minutes—City Commission Budget Workshop September 6,2017
Page 5
Aye: 5 Hill, Harding, Waters, Stinson, Reeves
Nay: 0
Consensus reached to keep in proposed budget.
Spray Park- $250,000 (to keep)
Aye: 1 Waters
Nay: 4 Stinson, Hill, Harding, Reeves
Consensus reached to remove from proposed budget.
Since the Spray Park has been removed from the budget a lengthy discussion ensued about the allowed
uses of Convention Development Tax Funds, about land acquisitions and uses, about dune/beach
walkovers, developing parking and pedestrian safety, developing parks, increasing the amount for use
on Beach Walkovers and Signage, and about leaving the unused $250,000 in the fund balance.
Finance Director Caffey reviewed the Hurricane Matthew Reimbursement Recap and stated the City
has not been reimbursed.
Lowering Millage Rate: (current rate 3.22850)
Consideration to lower the Millage Rate 1/10t of a Mil, $150,673
Consensus reached not to lower the millage rate 1/10th
Finance Director Caffey indicated that he would provide an updated budget book to the Commission.
Mayor Reeves opened courtesy of the floor.
Rick Carper, 1810 Selva Grande Dr., Atlantic Beach, spoke about City personnel needs, the
resurfacing budget, the millage rate reduction, a Parks Master Plan, flooding, and improved street
lighting.
There were no other speakers. Mayor Reeves closed courtesy of the floor.
Adjournment
There being no further discussion by the City Commission, the Mayor d lazed the meeting adjourned
at 8:36 p.m. n,,
John Stinson
/ /� Mayor Pro Tem on September 6, 2017
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Donna L. Bartle, CMC
City Clerk
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ATTACHMENT A
9-6-17 Minutes of Budget Workshop
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AT5NTIc BEACH
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Fiscal 2018
Budget Workshop #4a
September 6, 2017
ATTACHMENT A
9-6-17 Minutes of Budget Workshop
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Budget Budget
7711110-1
2016-2017 2017-2018 Diff
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Taxes 5,720,806 6,054,583 333,777
Licenses and Permits 883,630 932,333 48,703
Intergovernmental Revenues 1,844,120 1,970,840 126,720
Charges for Services 2,320,846 2,351,137 30,291
Fines and Forfeitures 70,304 124,926 54,622
Miscellaneous 106,734 189,389 82,655
Interfund Transfers 1,330,445 1,135,245 (195,204)
Total General Fund Revenue 12,276,885 12,758,453 481,568
City Administration 2,703,710 2,870,747 167,037
Community Development 186,210 326,715 140,505
General Government 580,178 845,407 265,229
Public Safety 5,914,091 6,091,856 177,765
Public Works 1,675,189 1,616,706 (58,483)
Parks, Recreation & Beautification 1,297,406 1,404,703 107,297
Total General Fund Expenditures 12,356,784 13,156,134 799,350
Surplus/(Deficit) (79,899) (397,681) (317,782)
ATTACHMENT A
9-6-17 Minutes of Budget Workshop
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ATLANTIC BEACH
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Reserve Reconciliation
$ (397,681) Negative Variance in the General Fund
95,000 Legal Fees for Extraordinary Items
203,000 Transfer to Capital Project Fund - ERP
100,000 Transfer to Capital Project Fund - CH Remodel
$ 319 Reconciled Positive / (Negative) Variance
ATTACHMENT A
9-6-17 Minutes of Budget Workshop
CATLANTIC BEACH
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FY17 FY18 Change
Deputy City Manager $ 109,663 $ 109,663
Planning Director 84,419 84,419
Receptionist 16,823 16,823
Planning PT 27,500 27,500
Legal 155,000 250,000 95,000
Police Pension 745,533 728,754 (16,779)
GEPP Plan 1,175,572 1,332,118 156,546
W/C 148,019 156,416 8,397
Raises (includes 6.5% for Sworn) 296,219 296,219
Miscellaneous net increases 21,562 21,562
Budget Increase $ 2,224,124 $ 3,023,474 $ 799,350
ATTACHMENT A
9-6-17 Minutes of Budget Workshop
?1-
' ) ATLANTIC BEACH
RoadwayImprovements
$ 350,000 Resurfacing - Gas Tax Fund
80,000 Resurfacing - Half Cent Sales Tax Fund
22,000 Asphalt Repair (General Fund and Stormwater)
20,000 Concrete Repair (General Fund)
150,000 Sidewalk Improvements — Royal Palms (Reserves)
100,000 Streetscaping & Beautification W Mayport (Reserves)
$ 722,000 Reconciled Positive / (Negative) Variance
ATTACHMENT A
9-6-17 Minutes of Budget Workshop
ATLANTIC BEACH
Reserve Reconciliation
$ (647,681) Negative Variance in the General Fund
100,000 Streetscaping and Beautification on or west of Mayport Road
150,000 Sidewalk Improvements — Royal Palms (Reserves)
95,000 Legal Fees for Extraordinary Items
203,000 Transfer to Capital Project Fund - ERP
100,000 Transfer to Capital Project Fund - CH Remodel
$ 319 Reconciled Positive / (Negative) Variance
ATTACHMENT A
9-6-17 Minutes of Budget Workshop
2,I'" ATLANTIC BEACH
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Half Cent Discretionary Sales Tax Fund
• This fund is restricted to capital projects that are similar in nature to the
Better Jacksonville Plan
• Transportation
• Environment / Quality of life
• Targeted Economic Development
• Public Facilities
• In FY18, we have budgeted renovations to Russell Park ($168K), Jordan Park
($100K) and Veterans Park ($65,000).
• $25,000 in funding to assist residents transition from septic to sewer.
• The fund has a remaining fund balance of $508,209
ATTACHMENT A
9-6-17 Minutes of Budget Workshop
ATLANTIC BEACH
1.);
Convention Development Tax Fund
• The City of Atlantic Beach, through Resolution 91-5, has authorized these
funds to be used to acquire and develop municipal parks, lifeguard
stations, and/ or athletic fields. Contributions to promote tourism in the
beaches communities is also an approved use of these funds.
• In FY18, we have budgeted :
• Spray Park $250,000
• Lifeguard Station Development $90,000
• Beach Walkovers and Signage $70,000
• The fund has a remaining fund balance of $10,629
ATTACHMENT A
9-6-17 Minutes of Budget Workshop
fTI ATLA/ .
' N T I C BEACH
Local Option Gas Tax Fund
• Usages: Capital outlay and maintenance for local roads and drainage
systems.
• In FY 18 this fund has $200,000 budgeted for paving, $150,000 for
Street and Sidewalk Improvements. Additionally there is a transfer to
the general fund of $232,000.
• The fund has a remaining fund balance of $15,515
ATTACHMENT A
9-6-17 Minutes of Budget Workshop
T" �: ATLANTIC BEACH
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Assessed Property
Value Exemptions Taxable Value Millage Rate Amount
Atlantic Beach $ 200,000 $ 50,000 $ 150,000 3.22850 $ 484.28
Jacksonville 200,000 50,000 150,000 8.15120 1,222.68
Public Schools: By State Law 200,000 25,000 175,000 4.55400 796.95
By Local Board 200,000 25,000 175,000 2.24800 393.40
FL Inland Navigation Dist. 200,000 50,000 150,000 0.03200 4.80
Water Mgmt Dist. SJRWMD 200,000 50,000 150,000 0.28850 43.28
Gen Gov Voted 200,000 50,000 150,000
School Board Voted 18.50220 $ 2,945.38
Atlantic Beach (1/10th of Mil
reduction) $ 200,000 $ 50,000 $ 150,000 3.12850 $ 469.28
1/10th of a Mil Reduction $ 15.00
1/10th of a Mil equals $ 150, 673 to the General Fund
ATTACHMENT A
9-6-17 Minutes of Budget Workshop Crt' r, f., ATLANTIC BEACH
CITY OF ATLANTIC BEACH
2017 Total Millages
20.0000
19.8000 19.7289
19.6000
19.4000
19.2000 19.0684
19.0000
18.8000
18.6393
18.6000 18.5644 18.5022
18.4000
18.2000
18.0000
17.8000
Jacksonville Atlantic Beach Neptune Beach Jax Beach Town of Baldwin
ATTACHMENT A
9-6-17 Minutes of Budget Workshop
,, P--11:04i,,o, ATLANTIC BEACH
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Salary Lapse
• In the past 5 years the General Fund has returned $1,500,422 to
reserves. This is an average of $300,084 per year.
• 1/10th of a mil equals $150,673
• A conservative salary lapse for the general fund equals $147,000
ATTACHMENT A
9-6-17 Minutes of Budget Workshop
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16o
ATLANTIC BEACH
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Matthew Reimbursement Recap
Category Amount
A - Debris Removal $ 383,195
B - Emergency Protective Measures 29,381
G - Parks, Recreational Areas, and Other Facilities 65,125
Total $ 477,701