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1996 - 1997 Annual Budget *f _r ,,.err. s: 3 ! •� i;,7 r. n T" AW Abb Mayor Lyman T. Fletcher IwA City Commission Steven M. Rosenbloom Suzanne Shaughnessy John S. Meserve -� Timothy R. Reed City Attorney Alan C. Jensen wwww-- City Manger Jim Jarboe City Clerk �..•�'� Maureen K/ng0 R The City Of Atlantic Beach, Florida 1996/1997 City of Atlantic Beach Annual Budget 1996-1997 INDEX General Fund: Page Number e Introduction 1 • City Administration 25 City Commission 27 Legal Counsel 30 • Building, Planning and Development 31 Planning and Zoning 33 Code Enforcement 35 Building 37 • City Clerk 39 • General Government 43 City Hall 44 • Police 47 Police Administration 50 Patrol 51 Detective 52 Dispatch 53 Animal Control 54 School Guards 55 • Fire 57 Fire Administration 60 Fire Control 61 Volunteers 62 Fire Prevention 63 Lifeguards 64 • Public Works 65 Streets and Roads 68 • Beautification 69 City of Atlantic Beach Annual Budget 1996-1997 INDEX General Fund: (Continued) ® Parks and Recreation 73 Parks Administration 76 Recreation Activities 77 Park Improvements 78 Park Maintenance 79 • General Fund Non -Departmental 81 Special Revenue Funds: 86 * Convention Development Tax 89 ® Local Option Gas Tax 91 o Community Development Block Grant 93 ® Paving and Drainage Improvement 95 e Police Grant 97 Debt Service Fund 100 Capital Projects Fund 105 Enterprise Funds: 110 e Water Fund 117 City of Atlantic Beach 120 Buccaneer and Oak Harbor 121 Administration 122 City of Atlantic Beach Annual Budget 1996-1997 INDEX Enterprise Funds: (Continued) • Sewer Fund City of Atlantic Beach Buccaneer & Oak Harbor Administration • Sanitation • Stormwater Utility • Utility Revenue Bond Construction Fund • Utility Revenue Bond Debt Service Fund Internal Service Funds: • City Manager • Accounting & Finance • Public Works Administration • Fleet Maintenance Trust & Agency Funds: • Police Trust • Pension Trust Glossary Capital Improvements 123 126 127 128 129 133 138 142 iiCP 149 151 153 155 161 162 September 24, 1996 To: The Honorable Mayor and City Commissioners From: Jim Jarboe, City Manager Re: 1996/97 Operating Budget 800 SEMINOLE ROAD ATLANTIC BEACH, FLORIDA 32233-544.5 TELEPHONE (904) 247-5800 FAX (904) 247-5805 SUNCOM 852-5800 The City Manager's Proposed Budget for Fiscal Year 1997 was submitted to you for your consideration and review on August 12, 1996. The intent of the proposed budget was to maintain the existing level of service without increasing the existing millage, and provide the City Commission with a list of Enhancements or "Betterments" where upon the City Commission could have a more direct role in setting the City's policies and the funding of new programs. The City Commission set a millage rate of 2.9221, which is one of the lowest millage rates in the state for a full service city. Also, our rate remains under our beaches sister cities' millage rates. This year the budget was made up of two major segments. The first segment was a proposed budget designed to maintain existing levels of service. The second segment was a list of betterments with their estimated cost and the total funding available after existing services are funded. By separating out the betterments, the Commission focused on the available resources and the need for new services. Attached is the list of Betterments considered and approved by the City Commission. The present budget year has been one of the busiest in our City's history. Much has been successfully accomplished due to a team approach to management and problem resolution. By October, we will have seen the completion of the following projects: ► Atlantic Beach Sewer Plant Expansion ► Buccaneer Water Plant Expansion ► Major renovations of Howell and Russell Parks ► Donner Community Center ► Reorganization of the City's Public Safety Components ► Salt Air Sewer and Drainage Project ► Public Safety Building Expansion ► Acquiring of the $23,000,000 Capital Loan ► Annual Audit with no deficiencies ► Upgrade of the AS 400 Computer ► Reorganization of the Purchasing and Personnel Functions ► Implementation of $12,000,000+ worth of new capital projects ► Implementation of the City Clerk's Record Imaging Program (In addition to what has been listed, there have been many more accomplishments. For a complete list, please refer to the Department Descriptions in the Budget). The new Proposed Budget continues the fast pace of upgrading our City's infrastructure and programs. The $12,000,000 of new projects will move from design to construction. There will be more than twenty capital projects under construction or design during this coming budget year. Some of the major rojects which will come under construction are as follows: ► Old Core City Water ► Sewer and Drainage Project ► Expansion of the Buccaneer Sewer Plant ► Beach Ave. Water and Sewer Project ► Oak Harbor Water and Sewer Project 2 ► Renovation of the Lifeguard Station ► Continuation of the Beach Street End Improvements ► Continued Rehab of the Donner Neighborhood ► Improvement to Donner and Jordan Parks ► Levy Road Reconstruction ► City -Wide Water Main Improvements (For a complete list, please refer to the Budget). Internally, the Senior Staff will continue to develop their team approach to solving problems and improving services within the budget constraints. During this budget year the Senior Staff took on the role of a Quality .Circle. Their mission was to make recommendations to resolve long standing administrative problems. Their work led to the reorganization of Purchasing and Personnel Departments, the updating of the Personnel Rules and Regulations, and the implementation of an ongoing forum for administrative problem resolution. There is an extremely good spirit of cooperation between our Department Heads. This team spirit, shared by our senior staff, has begun to filter through to their respective staffs. The continued expansion of the team spirit concept will continue to be a major goal of the Administration in the new budget year. During the proposed budget cycle this successful team approach will be expanded by implementing Quality Circles in each department. Through this expanded team approach to the resolution of problems, issues will be resolved in a limited amount of time rather than continuing for years. Finally, it is important to point out that the many successes experienced during this budget year, despite the heavy work load, are directly attributed to the staff's hard work on every level. As a citizen, it is comforting to know that the Police and Fire Departments are available in an emergency in less than three minutes. It is also comforting to know that when streets are flooded or water lines are broken our crews in the Public Works Department respond quickly, unlike many cities. And, most important, it is good to know that our Finance Department is one that protects the City's financial resources well, as proven by an A+ audit report. This is just the "tip of the iceberg" when it comes to City services in our community. 3 The upcoming budget year holds even more challenges than last budget year. However, it is my belief that the City Commission and Staff are more than capable of insuring that the new fiscal year will be even more successful than the last fiscal year. Respectively Submitted James R. Jarboe r; r City Manager SI CITY OF ATLANTIC BEACH BETTERMENTS 1996/1997 BETTERMENTS APPROVED BY CITY COMMISSION.• GENERAL FUND: 1. Police Take Home Vehicle Plan. $33,300 2. Addition of 2 New Emergency Communications Operators. $42,750 3. Addition of 3 New Firefighters. Salaries and Benefits. $90,000 4. Atlantic Boulevard Highway Beautification Project. $40,021 5. City Portion of shared purchase of Dutton Island. $257,500 CONVENTION DE VEL OPMENT.• 6. Contribution To Town Center. $25,000 BE, CONSIDERED BLIT NOTAPPROVED: GENERAL FUND: 1. Addition of I New Police Officer. Salary and Benefits. $36,000 2. Modem connection of Property Taxes Rolls with City of Jax. $2,800 3. Increase Gardener From Part-time to Full-time. $4,600 Salaries and Benefits. 4. Additional Funding for Tree Inspections for enforcement $5,000 of Tree Ordinance. 5. Part-time Secretary - Fire Department $13j000 Salary and Benefits. 6. Cultural Arts Advisory Board - First Night and Other $6,600 Programs. 5 CITY OF ATLANTIC BEACH BETTERMENTS 1996/1997 BETTERMENTS CONSIDERED BUT NOT APPROVED: GENERAL FUND: 7. Irrigation of Selva Marina Drive. Stormwater Re -use City Water 8. Tresca Park 9. Bull Park Renovations. 10. Community Garden. CONVENTION DEVELOPMENT: 11. ABET Renovations To Adele Grage Center. 12. Additional Lifeguard Tower (Estimated Cost Per Tower). 13. Move YMCA Trailer and Improve Facility. WATER AND SEWER FUNDS 14. Customer Service Person to Answer Telephone and Replace Voice Mail. I $75,000 $35,600 $200,000 $100,000 $3,500 $15,800 $12,000 $110,000 $23,000 INTRODUCTION The City of Atlantic Beach The City of Atlantic Beach is a full service, ocean front community originally incorporated in 1926 as the Town of Atlantic Beach. The City contains approximately three square miles of land, predominantly residential in character. The City also incorporates almost two miles of ocean beach as its eastern boundary.The 1995 population is estimated at 12,500, but due to the City's operation of the Buccaneer district utilities and mutual aid agreements for Police and Fire services, the urban service area of the City includes more than 20,000 people. Atlantic Beaches population experienced a dramatic growth period between 1980 and 1990, but has settled into a somewhat slower, steadier growth over the past five years. Atlantic Beach has an average 2.7 persons per household, a rate which has declined from 2.79 in 1980. Much of the development in the City has been residential, with Single-family lots accounting for more than 56% of the developed land area. Undeveloped land within the City totals only approximately 10% of the incorporated land area, or about 200 acres. The City of Atlantic Beach is economically strong, with a stable tax base, healthy commercial business districts and above average income levels. The average household income level in Atlantic Beach is at, or above the median income for the Jacksonville metropolitan area. Taxable land values have also steadily increased since 1980. The City contains a relatively small pocket of substandard housing units, the majority of these are located within a geographically defined area which has been the target of major rehabilitation efforts by the City. The overall condition of the housing stock within that target area has shown a marked improvement since the inception of the rehabilitation program. 2Ginn P 0 19 P 19 a t 19 0 19 n 19 Population ®.m Years mull City of Atlantic Beach Tentative Budget Calendar Fiscal Year 1996-1997 Date Required Action 23 -April to Department Heads - Prepare Budget On -Line 10 -June -96 10 -Jun -96 Department Heads submit budgets online to City Manager. Jun/July 96 City Manager and Finance Director review budgets online. City Manager meets with Department Heads Responsibility Depart. Heads Depart. Heads Depart. Heads & City Manager 1 -Jul -96 Receive Certificate of Taxable Value - Prop. Appraiser Prop. Appraiser 22 -Jul -96 City Commission adopts proposed millage rate and City Commission sets date and place for public hearing to consider proposed millage rate and tentative budget. This information must be provided to the Property Appraiser within 35 days of Certification of Value (July 1, 1996). Property Appraiser prepares tax notices which must be mailed within 55 days of certification of value. The public hearing on the tentative budget and proposed millage must be held within 80 days but not earlier than 65 days of the date of certification of value. F.S. 200.065 1 -Jul -95 Department of Revenue provides estimates of Dept. of Revenue State Revenue Allocations. 1 -Jul -96 to Proposed Budget prepared for submission to City City Mgr. & 7 -Aug -96 Commission. Finance Director 12 -Aug -96 Proposed budget submitted to City Commission. City Mgmt. & Finance Director 27 -Aug -96 City Commission workshops to review budget. City Commission 4- Sep -96 City Mgmt/ Staff 6 -Sep -96 Publish Public Hearing in newspaper. Finance Director 9 -Sep -96 Public Hearing to adopt tentative millage rate City Commission and tentative budget 20 -Sep -96 Publish TRIM notice in newspaper. Finance Director 23 -Sep -96 City Commission final hearing & approval of Budget City Commission and Millage. 3 RESOLUTION NO. 96-39 A RESOLUTION SETTING THE MILLAGE RATE TO BE LEVIED ON ALL REAL AND PERSONAL PROPERTY WITHIN THE CORPORATE LIMITS OF THE CITY OF ATLANTIC BEACH FOR FISCAL YEAR 1996/97. WHEREAS, the governing body of the City of Atlantic Beach has held a public hearing on the tentative budget and proposed millage rate, and WHEREAS, Chapter 200.065, Florida Statutes, requires at the public hearing to finalize the budget, the governing authority must adopt a separate resolution stating the millage rate to be levied. NOW, THEREFORE, BE IT RESOLVED by the City Commission of the City of Atlantic Beach, Florida, as follows: Section 1. An ad valorem millage rate of 2.9221 per $1,000.00 value is hereby authorized to be levied on all real and personal property within the corporate limits of the City of Atlantic Beach, provided, however, that said millage shall not be levied upon property claimed and allowed as homestead under the General Laws of the State of Florida. The millage is 3.40% more than the rolled back rate. Section 2. This Resolution is proposed, considered and adopted under the provisions of Chapters 166 and 200.065, Florida Statutes. Adopted by the City Commission this 23rd day of September, 1996. L_y n T. Fletcher, Mayor Mayor and Presiding Officer Approved as to form and correctness: /Alan Jense ity Attorney ATTEST: Ma6reen King, City clerk i 4 c,;r pIii iCAT101N I cerin r MIS to he z irt!e an correct Cow of th-, ter"rd i 7 i;iy of i_ . . VVITNESS-iH irny ha"' a ! i seal Of the Gity of Atlsr;tic e ci f, f iurida; this the �V clay of �.-t & 4"`4„zr.,_ t ov f RESOLUTION NO. 96-40 A RESOLUTION ADOPTING AN OPERATING BUDGET FOR THE CITY OF ATLANTIC BEACH, FLORIDA FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1996 AND ENDING SEPTEMBER 30, 1997. BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF ATLANTIC BEACH, FLORIDA, AS FOLLOWS: Section 1. That the attached budget, incorporated and adopted herein and made a part hereof as Exhibit A, be and it is hereby adopted and approved by the City Commission of the City of Atlantic Beach, Florida, as the budget for the City of Atlantic Beach for the fiscal year 1996/97. Section 2. That an ad valorem tax of $2.9221 per thousand dollar valuation on all real property be levied within the corporate limits of the City, provided however, that said tax shall not be levied upon property in the City of Atlantic Beach claimed and allowed as homestead under the General Laws of the State of Florida. Section 3. This resolution is proposed, considered and adopted under the provisions of Chapters 166 and 200-065, Florida Statutes. Adopted by the City Commission this 23rd day of September, 1996. Appr ved as to form and correctness: ,f1`(an Jense' Attor ity ney ATTEST: 1VM reen King, City Clark '! 5 an T. Fletcher, Mayor Mayor and Presiding Officer ► cc ii _, bC C:Ju> o! ..;e ti" ITiY_ 'L.tl; my hal-id ad, offi^;,I seal t i'vJ: of the t O of Atlantic Beach, Florida, this t;,e: �t/vi%y of ,cCity f; i SECTION I 1996 DUVAL CERTIFICATION OF TAXABLE VALUE Year DR -420 Rot/" County To CITY OF ATLANTIC BEACH (USD3 ) (18) The Current Year Aggregate Rolled -back Rate: (17) _ (6) $ 2.82615 per $1,000 (19) Current Year Aggregate Rolled -back Taxes: (4) x (18) (20) Enter Total of all non -voted Ad Valorem Taxes proposed to be levied by the Principal $ 1, 477. 768 Taxing Authority, all Dependent Districts, & MSTU's if any. Line (11) x Line (4) (21) Current Year Proposed Aggregate Millage Rate: (20) _ (4) $ 2.9221 per $1,000 (22) Current Year Proposed Rate as a PERCENT CHANGE of Rolled -back Rate: 3.3951 0� ((Line 21 _ Line 18) - 1.00) x 100 Date, Time and Place of the first Public Budget Hearing:__ September. 9 1996 7 • 15 P.M,. City Hall commi ssiD-D Chambers, 800 Seminole Road, Atlantic Beach, Florida 32233 I do hereby certify the millages and rates shown herein to be correct to the best of my knowledge and belief, FURTHER, I certify that all millages comply with the provisions of Section 200.071 or 200.081, F.S. WITNESS my hand and official 11 Ina,qTi'Wof of Atlantic Beach Florida, this the 26 _dayof July 1996 800 Seminole Road mtnistrative Off".r Address of Physical Location e Road Ann Meuse, Finance Director unbng Address Name of Contact Person Atlantic Beach, Florida N, state 32233 904 Zip Phone Number SEE INSTRUCTIONS ON REVERSE SIDE c 247-580 Fax Number (Name of Turing Authority) (1) Current Year Taxable Value of Real Property for Operating Purposes $ 489,280,624 (2) Current Year Taxable Value of Personal Property for Operating Purposes $ 16,440,661 (3) Current Year Taxable Value of Centrally Assessed Property for Operating Purposes $ -0- (4) Current Year Gross Taxable Value for Operating Purposes (1) + (2) + (3) $ 505,721,285 (5) Current Year Net New Taxable Value (New Construction + Additions + Rehabilitative $ 10,814,952 Improvements Increasing Assessed Value By At Least 100% + Annexations - Deletions) (6) Current Year Adjusted Taxable Value (4) - (5) 494,906,333 $ (7) Prior Year Final Gross Taxable Value $ 478,654,811- 78,654,811- (From (From Prior Year Applicable Form DR -403 Series) I do hereby certify the values shown herein to be correct to the best of my knowledge and belief. Witness my hand and official signature at Jacksonville Florida, this the 19th da of June 1996 _ Signature of Property Appraiser TAXING AUTHORITY: If this portion of the form is not completed in FULL your Authority will be denied TRIM certification and possibly lose fts millage levy privilege for the tax year. if any line is inapplicable, enter N/A or -0-. SECTION 11 (8) Prior Year Operating Millage Levy $ 2.9221 per $1,000 (9) Prior Year Ad Valorem Proceeds (7) x (8) $ 1.398, 677 (10) Current Year Rolled -Back Rate (9) _ (6) $ 2.82615 per $1,000 (:1) Current Year Proposed Operating Millage Rate $ 2.9221 per $1,000 (12) Check one (1) TYPE of Taxing Authority: `CountyXOMunicipality aIndependent =Dependent [---:]municipal service ��Multi-County Special District Special District Taxing Unit (13) IF DEPENDENT SPECIAL DISTRICT OR MSTU IS MARKED, PLEASE SEE REVERSE SIDE. (14) Current Year Millage Levy for VOTED DEBT SERVICE $ -0- per $1,000 (15) Current Year OTHER VOTED MILLAGE $ -0- per $1,000 DEPENDENT SPECIAL DISTRICTS SKIP lines (16) through (22)� (16) Enter Total Prior Year Ad Valorem Proceeds of ALL DEPENDENT Special Districts $ -0- & MSTU's levying a millage. (The sum of Line (9) from each District's Form DR -420) (17) Total Prior Year Proceeds: (9) + (16) (18) The Current Year Aggregate Rolled -back Rate: (17) _ (6) $ 2.82615 per $1,000 (19) Current Year Aggregate Rolled -back Taxes: (4) x (18) (20) Enter Total of all non -voted Ad Valorem Taxes proposed to be levied by the Principal $ 1, 477. 768 Taxing Authority, all Dependent Districts, & MSTU's if any. Line (11) x Line (4) (21) Current Year Proposed Aggregate Millage Rate: (20) _ (4) $ 2.9221 per $1,000 (22) Current Year Proposed Rate as a PERCENT CHANGE of Rolled -back Rate: 3.3951 0� ((Line 21 _ Line 18) - 1.00) x 100 Date, Time and Place of the first Public Budget Hearing:__ September. 9 1996 7 • 15 P.M,. City Hall commi ssiD-D Chambers, 800 Seminole Road, Atlantic Beach, Florida 32233 I do hereby certify the millages and rates shown herein to be correct to the best of my knowledge and belief, FURTHER, I certify that all millages comply with the provisions of Section 200.071 or 200.081, F.S. WITNESS my hand and official 11 Ina,qTi'Wof of Atlantic Beach Florida, this the 26 _dayof July 1996 800 Seminole Road mtnistrative Off".r Address of Physical Location e Road Ann Meuse, Finance Director unbng Address Name of Contact Person Atlantic Beach, Florida N, state 32233 904 Zip Phone Number SEE INSTRUCTIONS ON REVERSE SIDE c 247-580 Fax Number CITY OF ATLANTIC BEACH COMBINED SUMMARY OF ALL FUNDS 1996-97 BUDGET SUMMARY REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE CASH CARRY FORWARD 8,134,377 9,588,189 12,555,769 24,207,122 11,651,353 REVENUES GENERAL FUND 4,885,456 5,469,162 6,009,778 5,178,112 (831,666) SPECIAL REVENUE FUNDS 597,647 736,761 652,682 628,912 (23,770) DEBT SERVICE FUNDS 871,855 773,454 1,336,163 516,902 (819,261) CAPITAL PROJECTS FUNDS 141,438 592,645 718,965 492,599 (226,366) ENTERPRISE FUNDS 7,228,978 7,750,400 23,480,109 8,905,305 (14,574,804) INTERNAL SERVICE FUNDS 784,421 1,212,589 1,264,978 1,290,473 25,495 TRUST AND AGENCY FUNDS 408,582 1,265,067 941,546 993,578 52,032 TOTAL REVENUES 14,918,377 17,800,078 34,404,221 18,005,881 (16,398,340) OTHER FINANCING SOURCES 297,462 743,344 TOTAL RESOURCES 23.350.216 28.131.611 46.959.990 42.213.003 (4.746.987) EXPENDITURES GENERAL FUND 4,663,575 4,709,663 5,797,283 5,132,757 (664,526) SPECIAL REVENUE FUNDS 570,098 828,981 659,610 597,723 (61,887) DEBT SERVICE FUNDS 822,674 730,048 1,336,162 614,903 (721,259) CAPITAL PROJECTS FUNDS 151,319 514,244 853,684 497,599 (356,085) ENTERPRISE FUNDS 6,303,531 7,034,316 12,533,600 19,272,416 6,738,816 INTERNAL SERVICE FUNDS 784,421 1,261,061 1,275,704 1,290,473 14,769 TRUST AND AGENCY FUNDS 179,900 281,021 296,825 413,074 116,249 TOTAL EXPENDITURES 13,475,518 15,359,334 22,752,868 27,818,945 5,066,077 OTHER FINANCING USES 286,508 216,507 CASH RESERVES 9,588,189 12,555,769 24,207,122 14,394,058 (9,813,064) TOTAL EXPENDITURES AND CASH RESERVES 23.350,215 28.131.610 46.959,990 42.213.003 (4.746.987) TOTAL BUDGET NET OF TRANSFERS TOTAL EXPENDITURES 13,475,518 15,359,334 22,752,868 27,818,945 5,066,077 LESS TRANSFERS 2,499,585 2,692,695 2,187,396 2,779,433 592,037 BUDGET NET OF TRANSFERS 10.975.933 12.666.639 20.565.472 25.039.512 4.474.040 RESOURCE ALLOCATION: Personal Services 4,532,842 4,649,171 5,049,607 5,305,490 255,883 Operating Expenses 3,745,029 4,430,646 4,939,174 4,891,107 (48,067) Capital Outlay 1,560,650 2,492,347 8,156,200 12,795,308 4,639,108 Debt Service 1,137,412 1,094,475 2,420,491 2,047,607 (372,884) Transfers 2,499,585 2,692,695 2,187,396 2,779,433 592,037 TOTAL 13.475.518 15.359,334 22,752.868 27.818.945 5.066,077 City of Atlantic Beach - Revenues 1996/1997 Annual Operating Budget (5.5%) Trust and Ac-- C.. -A (49.5%) Enterprise (28.8%) General Fund (3.5%) Special Revenue Funds (7.2%) Internal Services Funds 7%) Capital Project Fund ) Debt Service Fund Dity of Atlantic Beach - Expenditures 1996/1997 Annual Operating Budget (17.6%) Operating Expenses (46.0%) Capital Out ,.I%) Personal Services (10.0%) Transfers lebt Service CITY OF ATLANTIC BEACH OPERATING MILLAGE COMPARISON 1996/1997 JACKSONVILLE BEACH 3.9071 3.9071 3.9071 3.3961 3.4014 3.4014 3.5760 3.5981 NEPTUNE BEACH 3.5393 3.6862 3.7398 3.9900 4.2061 4.2346 4.5000 3.8013 ATLANTIC MILLAGE BEACH 1996 Proposed 2.9221 1995 2.9221 1994 3.7721 1993 3.1721 1992 2.6624 1991 2.6624 1990 2.6624 1989 2.5901 JACKSONVILLE BEACH 3.9071 3.9071 3.9071 3.3961 3.4014 3.4014 3.5760 3.5981 NEPTUNE BEACH 3.5393 3.6862 3.7398 3.9900 4.2061 4.2346 4.5000 3.8013 WHERE YOUR TAX DOLLARS GO 10.2%) Florida Inland Marine (38.4%) Du... ..,., (45.9%) School Board Governmental Agency: Beaches Hospital School Board Florida Inland Marine Duval County Water Management District Atlantic Beach Total Millage Total Property Taxes Paid on a home assessed at $100,000 with a 25,000 homestead exemption. 10 13.3%) Atlantic Beach ..--, ,..anagement District 1996/97 1995/96 1994/95 Proposed Actual Actual Millage Millage Millage 0.0000 0.0000 0.9500 10.0670 10.3070 9.8420 0.0380 0.0400 0.0510 8.4251 8.9251 9.5251 0.4820 0.4820 0.4700 2.9221 2.9221 3.7721 21.9342 22.6762 23.6602 $1,645.07 $1,700.72 $1,774.52 1' � Jas- �.Hr 1 S21U a U Q MW W U_ I— Z Q H Q LL 0 U U N L 0 IL 0 CL 0 12 I ! I _I II II I! ( I I� I i ! I I ! ! I I !I II ! f I i c II CC) i I f i o I f II > i I II 11 �I II II I I I 1 I N I F-1 III I I I il! III ill 'Il I ! III lig U N L 0 IL 0 CL 0 12 II CC) i I f i o I f II > i I II 11 �I II II I I I 1 I N I F-1 III III III lil 0 III lig II ` iii I I I i I li I ( = c I ! I I Q i I i � U) Y I O •U U_ IL J 0 o m o U ^^ E 13 c L o 3 o aU C: -0 0 c Co c 0 3 c � U � U N �a m� r U W U Z Q Z LL 0 z rQ V Z Z Z) O U U Q r1w 14 c 4- -0 M c LL U) U) O c co O -Q N 0] LL d O O N 'c O CIO LL - CN O O N O 3 C 00 ti O 7 T-00 U- rnrn U O O CO N N 2 U Q cn m W U U. W z Z c� 0 m LL z a) O LL to W m W U ~ W Z H 0 C14 LL O N O.0 M 0~O m M Q) �OOLU 00 O _U) _ fa LL O O 1� 0.0 LO 0 cu —i "Z T,� O c co O -Q N 0] LL d O O N 'c O CIO LL - CN O O N O 3 C 00 ti O 7 T-00 U- rnrn U O O CO N N 2 U Q cn m W U U. W z Z c� 0 m LL z a) O LL to W m W U ~ W Z H F- c U LL m C OOOOI-C) 00 ti 0 CL 0 c W oo ~O OOOOe-c'7N00 c N +, C p� �OOLU 00 O 00 _ fa LL O O 1� m C14 LO 0 cu —i "Z T,� F- c U LL m C OOOOI-C) 00 p OOOOe-c'7N00 +, C p� OOONO�-0LoW 00 N C o0CD 0NItLo LO U� c N:3 N N N CV-) -' LL U_ LL 0 a- 15 15 GENERAL FUND 16 The General Fund is used to account for the resources devoted to financing the general services that a City performs for its citizens, such as police, fire, building and zoning, maintenance of streets and roads and other services. Property taxes, half cent sales tax, utility taxes, fees, fines and other sources of revenues used to finance the fundamental operations of the City are included in the General Fund. The General Fund is also charged with all costs of operating the government for which a separate fund has not been established. The financial resources of the General Fund are expended for current operations. Debt service and large capital projects are recorded in the Debt Service Fund and Capital Improvement Fund respectively. The City's objective is to maintain a cash reserve in the General Fund which would fund 3 months of operations in the event of an emergency or natural disaster. A large portion of the cash balance carried forward represents this reserve. The City uses an encumbrance accounting system. Once an item is encumbered funds are considered obligated and unavailable for expenditures. Encumbered items are carried over to the ensuing fiscal year but are not reported as expenditures. They are recorded as reservations of fund balance for the subsequent fiscal year. All unencumbered expenditures lapse at the end of the fiscal year and must be rebudgeted in the subsequent fiscal year. 17 e Property Taxes - The City's proposed millage is 2.9221, the same as last year. However, as a result of a lawsuit brought by the City of Atlantic Beach against the City of Jacksonville, Atlantic Beach taxpayers will receive a half mill reduction in their City of Jacksonville property taxes for 1996/1997. According to the 1995 new interlocal agreement, Atlantic Beach tax payers will receive a one and one half mill reduction over a four year period. A half mill was reduced in 1995/1996. A half mill will be reduced in 1996/1997 and a one quarter mill reduction will take place in 1997/1998 and 1998/1999 for a total millage reduction of one and a half mills. In addition to the above millage reduction, the City of Jacksonville has agreed to fund the following General Fund expenditures for 1996/1997: Beach Maintenance $ 20,600 Lifeguards $122,954 Fire Services $154,500 ® The 1996/1997 General Fund proposed expenditures are 7 percent lower than last year. This is due to a reduction in capital expenditures for 1996/1997 fiscal year and the refinance of the City Hall facility which was included in the 1995/1996 budget but is not included in the 1996/1997 proposed budget. ® Personal Services - The Parks Maintenance Department has been moved from the Streets and Roads Division to the Parks Division. The following new positions were approved in the General Fund for fiscal year 1996/97: 2 New Emergency Communications Officers 3 New Firefighters (1.8%) Charges for Sery (11.7%) Interfund Transfers General Fund Revenues 1996/97 Annual Operating Budget (32.3%) Intergovernmental Revenues (4.9%) Building, Planning and Zo (22.4%) Fire (1.7%) Miscellaneous Revenues (3.3%) Licenses and Permits (1.6%) Fines and Forfeitures (47.6%) Taxes and Franchise Fees General Fund Expenditures 1996/97 Annual Operating Budget (37.0%) Police (2.1 %) City Administration (5.9%) Parks and Recreation 7%) City Clerk �) Beautification (8.6%) 1terfund Transfers (12.4%) Streets and Roads 77%) General Government CITY OF ATLANTIC BEACH COMBINED SUMMARY OF REVENUES AND EXPENDITURES GENERALFUND EXPENDITURES City Administration 164,618 285,637 REVISED 107,623 4,355 Building, Planning and Zoning ACTUAL ACTUAL BUDGET BUDGET INCREASE City Clerk 1993-94 1994-95 1995-96 1996-97 DECREASE CASH CARRY FORWARD 668,612 962,994 1,569,713 1,782,208 212,495 REVENUES 1,415,923 1,619,593 1,910,470 1,897,746 (12,724) Taxes 2,265,542 2,769,112 2,370,523 2,465,079 94,556 Licenses and Permits 184,601 187,796 164,500 170,000 5,500 Intergovernmental Revenues 1,122,058 1,203,960 1,645,602 1,671,504 25,902 Charges for Services 50,332 54,978 87,100 91,629 4,529 Fines and Forfeitures 80,115 99,872 71,000 83,500 12,500 Miscellaneous Revenues 51,779 100,044 80,918 89,200 8,282 Interfund Transfers 1,131,029 903,400 748,000 607,200 (140,800) Debt Proceeds 150,000 842,135 (842,135) TOTAL REVENUES 4,885,456 5,469,162 6,009,778 5,178,112 (831,666) OTHER FINANCING SOURCES 72,501 TOTAL RESOURCES 5,626,569 6 432 156 7.579.491 6.960 320 (619.1711 EXPENDITURES City Administration 164,618 285,637 103,268 107,623 4,355 Building, Planning and Zoning 185,130 214,713 282,684 253,285 (29,399) City Clerk 95,405 121,337 161,390 137,934 (23,456) General Government 309,984 189,267 124,349 138,410 14,061 Police 1,415,923 1,619,593 1,910,470 1,897,746 (12,724) Fire 745,945 837,017 1,028,026 1,152,212 124,186 Streets and Roads 492,716 554,351 664,415 636,588 (27,827) Beautification 13,415 35,680 71,828 68,953 (2,875) Parks and Recreation 193,449 215,166 384,611 300,548 (84,063) Non - Departmental 473,762 636,902 1,066,242 439,458 (626,784) Internal Service Funds 573,228 TOTAL EXPENDITURES 4,663,575 4,709,663 5,797,283 5,132,757 (664,526) OTHER FINANCING USES 152,780 CASH RESERVES 962,994 1,569,713 1,782,208 1,827,563 45,355 TOTAL EXPENDITURES AND CASH RESERVES 5,626,569 6,432,156 7.579,491 6,960.320 X619,171) RESOURCE ALLOCATION: Personal Services 2,516,919 2,568,310 2,995,105 3,114,136 119,031 Operating Expenses 1,034,721 1,320,159 1,349,957 1,382,982 33,025 Capital Outlay 64,945 184,292 385,979 195,681 (190,298) Debt Service Transfers 473,762 636,902 1,066,242 439,958 (626,284) Internal Service Funds 573,228 TOTAL 4.663,575 4.709.663 5,797,283 5,132.757 (664,526) 20 CITY OF ATLANTIC BEACH SUMMARY OF REVENUES GENERALFUND REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 1. :.► ■ Real Estate Tax - Current 1,350,523 1,693,785 1,330,823 1,403,879 73,056 Real Estate Tax- Prior Year 1,583 1,776 1,200 1,200 6,000 Subtotal Ad Valorem Taxes 1,352,106 1,695,561 1,332,023 1,405,079 73,056 Local Alternative Fuel / Decal 1,104 883 971 2,000 2,000 Subtotal Sales and Use Tax 1,104 883 2,000 2,000 Electricity 387,269 525,218 484,000 500,000 16,000 Telecommunications 12,929 13,182 13,000 12,000 (1,000) Gas 3,934 3,761 7,000 7,000 C.A.T.V. 47,897 48,959 48,000 48,000 Subtotal Franchise Fees 452,029 591,120 552,000 567,000 15,000 Electricity 300,970 317,933 329,000 329,000 Telecommunications 128,324 128,440 130,000 130,000 Gas 26,615 31,302 24,000 24,000 C.A.T.V. 639 86 1,000 5,000 4,000 Subtotal Utility Service Taxes 456,548 477,761 484,000 488,000 4,000 Penalty and Interest on Taxes 3,755 3,787 2,500 3,000 500 Subtotal Other Taxes 3,755 3,787 2,500 3,000 500 TOTAL TAXES & FRANCHISE FEES 2,265,542 2,769,112 2,370,523 2,465,079 94,556 ham. �►� ' :u City Occupational Licenses Building Permits City Pet Licenses Other TOTAL LICENSES & PERMITS Firefighter Supplemental Tree Planting Grant Inland Navigation Grant Subtotal State Grants 2 Cent Cigarette Tax State Revenue Sharing Mobile Home Licenses Alcoholic Beverage Licenses Half Cent Sales Tax Motor Fuel Tax Rebate Fire Pension Supplement Emergency Management County Occupational Licenses Duval County Shared Revenues Subtotal State Shared Revenue TOTAL INTERGOVERNMENTAL 46,367 56,333 45,000 50,000 5,000 128,413 119,866 110,000 110,000 5,597 6,342 6,000 6,000 4,224 5,255 3,500 4,000 500 184,601 187,796 164,500 170,000 5,500 660 971 10,000 660 971 10,000 22,980 257,609 3,601 296 807,373 7,788 1,297 1,744 18,710 1,1/I Sao 1,122,058 21 20,788 22,878 264,009 244,790 4,597 5,000 8,259 8,500 882,351 865,151 6,989 4,500 22,994 245,945 5,000 8,500 941,406 4,500 (10,000) (10,000) 116 1,155 76,255 15,996 16,000 16,000 468,783 427,159 (41,624) 1,202,989 1,635,602 1,671,504 35,902 1,203,960 1,645,602 1,671,504 25,902 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE CHARGES FOR SERVICES Radon Gas Fee 162 100 150 150 17,911 Subtotal General Government 162 100 150 150 911 Interlocal Agreement 44,862 49,159 49,350 55,079 5,729 Accident Reports 1,965 2,882 1,500 1,500 (2,000) C.P.R. Regitration Fees 1,100 125 3,500 3,500 Subtotal Public Safety 47,927 52,166 54,350 60,079 5,729 Dept of Transportation Agreement 1,646 8,433 29,400 29,400 (1,600) Parking Permits 883 1,072 1,200 1,200 (1,200) Subtotal Transportation 883 1,072 30,600 29,400 (1,200) Animal Control Fees 1,360 1,640 2,000 2,000 (140,800) Subtotal Human Services 1,360 1,640 2,000 2,000 TOTAL CHGS FOR SERVICE 50,332 54,978 87,100 91,629 4,529 FINES AND FORFEITURES Fines and Forfeitures 74,480 91,767 60,000 80,500 20,500 Parking Tickets 5,080 8,105 5,000 2,000 (3,000) Subtotal Court Cases 79,560 99,872 65,000 82,500 17,500 Violations of Ordinances 555 6,000 1,000 (5,000) Subtotal Violations of Ord. 555 6,000 1,000 (5,000) TOTAL FINES & FORFEITS MISCELLANEOUS REVENUES 80,115 99,872 71,000 83,500 12,500 Interest Earnings 29,614 78,768 57,089 75,000 17,911 Rents and Royalties 150 500,000 200,000 200,000 Special Assesments 1,413 2,323 2,000 2,000 Impact Fees - ( Section H) 37,632 12,000 10,000 (2,000) Property Loss Reimbursement 3,896 200,000 200,000 200,000 Property Surplus Sales 282 200,000 1,000 1,000 (50,000) Contributions / Donations 1,646 8,433 1,600 (1,600) Other 14,778 10,520 7,229 1,200 (6,029) TOTAL MISCELLANEOUS REV. 51,779 100,044 80,918 89,200 8,282 INTERFUND TRANSFERS Transfer from Sanitation 343,408 500,000 200,000 200,000 Transfer from Grants 6,581 Transfer from Stormwater 37,632 Transfer from Water Fund 274,023 200,000 200,000 200,000 Transfer from Sewer Fund 469,385 200,000 250,000 200,000 (50,000) Transfer from Gas Tax Fund 30,000 (30,000) Transfer from Police Court/ Inv 3,400 8,000 7,200 Transfer from Paving Improvement Fund 60,000 (60,000) TOTAL INTERFUND TRANSFER 1,131,029 903,400 748,000 607,200 (140,800) DEBT PROCEEDS Loan Proceeds 150,000 842,135 (842,135) TOTAL DEBT PROCEEDS 150,000 842,135 (842,135) 11 GRAND TOTAL 4.885,456 5,469,162 6,009,778 5,178,112 (831.666) 'I 22 General Fund Resource Allocation 1995/1996 Annual Operating Budget (51.7%) Personal Services (18.4%) Interfund Tran: (6.7%) Capital Outlay %) Operating Expenses General Fund Resource Allocation 1996/1997 Annual Operating Budget (60.7%) Personal Services (8.6%) Interfund (3.8%) Capital Outlay 23 Operating Expenses CITY OF ATLANTIC BEACH SUMMARY OF EXPENDITURES GENERALFUND REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE CITY ADMINISTRATION CITY COMMISSION 20,718 24,651 27,768 30,623 2,855 LEGAL COUNSEL 143,900 260,986 75,500 77.000 1.500 TOTAL 164.618 285.637 103.268 107.623 4.355 PLANNING AND DEVELOPMENT 39,644 13,215 69,190 112,806 43,616 PLANNING AND ZONING 65,344 74,598 87,084 81,457 (5,627) CODE ENFORCEMENT 53,264 72,783 82,006 67,909 (14,097) BUILDING 66,522 67,332 113,594 103,919 (9,675) TOTAL 185.130 214.713 282.684 253.285 (29.399) CITY CLERK BEAUTIFICATION CITY CLERK 95.405 121.337 161.390 137.934 (23.456) GENERAL GOVERNMENT PARKS AND RECREATION CITY HALL 309.984 189.267 124.349 138.410 14.061 POLICE ACTIVITIES 38,095 40,449 60,902 48,134 ADMINISTRATION 297,154 362,921 435,426 452,186 16,760 PATROL 843,215 953,109 1,111,714 1,041,775 (69,939) DETECTIVE 96,186 103,917 132,707 108,383 (24,324) DISPATCH 145,699 159,165 187,572 245,720 58,148 ANIMAL CONTROL 27,474 33,468 34,038 39,762 5,724 SCHOOL GUARDS 6,195 7,013 9,013 9,920 907 TOTAL1.415.923 1.619.593 1.910.470 1.897.746 (12.724) FIRE ADMINISTRATION 64,371 129,866 158,385 166,673 8,288 CONTROL 517,611 571,479 644,731 698,700 53,969 VOLUNTEERS 23,305 15,172 31,335 7,218 (24,117) PREVENTION 39,644 13,215 69,190 112,806 43,616 LIFEGUARDS 101,014 107,285 124,385 166,815 42.430 TOTAL 745.945 837.017 1.028.026 1.152.212 124.186 STREETS AND ROADS STREETS AND ROADS 492.716 554.351 664.415 636.588 (27.827) BEAUTIFICATION BEAUTIFICATION 13,415 35.680 71.828 68.953 (2,8T5) PARKS AND RECREATION ADMINISTRATION 58,516 64,690 71,530 71,628 98 ACTIVITIES 38,095 40,449 60,902 48,134 (12,768) IMPROVEMENTS 514 11,373 70,006 17,500 (52,506) PARK MAINTENANCE 96,324 98,654 182,173 163,286 (18,887) TOTAL 193.449 215,166 384,611 300,548 (84.063) NON -DEPARTMENTAL NON - DEPARTMENTAL 473,762 636.902 1.066,242 439.458 (626.784) INTERNAL SERVICE FUNDS 573.228 TOTAL EXPENDITURES 4,663,575 4,709,663 5,797,283 5,132,757 (664,526) 24 CITY COMMISSION AND LEGAL COUNCIL 25 RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERALFUND DEPARTMENT: CITY COMMISSION & LEGAL COUNSEL ACTUAL ACTUAL 1993-94 1994-95 15,466 21,192 149,152 264,445 REVISED BUDGET 1995-96 21,748 81,520 BUDGET INCREASE 1996-97 DECREASE 22,248 500 85,375 3,855 164.618 285.637 103.268 107,623 4.355 DIVISION SUMMARY, City Commission 20,718 24,651 27,768 30,623 2,855 Legal Counsel 143,900 260,986 75,500 77,000 1,500 TOTAL 164,618 285 637 103 268 107,623 4 355 26 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT: CITYADMINISTRATION DESCRIPTION., The City Administration Department's budget reflects the operating funds needed to support: 9) the legislative and policymaking processes of the City Commission; and, 2) legal services provided by the City Attorney, including ordinance interpretation, legal opinion, negotiation, litigation, etc., requested by the Commission, City Manager or management staff. 27 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND CITY COMMISSION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES 640 320 1,200 880 Salaries and Wages 13,750 15,000 15,000 15,000 Overtime 83 600 600 Special Pay 10 100 1,575 1,475 SUB -TOTAL 13,750 15,000 15,000 15,000 BENEFITS FICA 1,052 1,148 1,148 1,148 Pension Health Insurance (1,124) Worker & Unemploy Comp 61 73 100 100 SUB -TOTAL (11) 1,221 1,248 1,248 Total WAGES and BENEFITS 13,739 16,221 16,248 16,248 Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service To To Other Total Transfers 7lT/�L�7►rt���_l 1,427 1,882 5,000 5,000 155 640 320 1,200 880 5,281 5,815 5,500 6,000 500 93 83 600 600 23 10 100 1,575 1,475 6,979 8,430 11,520 14,375 2,855 20,718 24,651 27,768 30,623 2,855 i m CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND LEGAL COUNSEL 30 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance 1,727 4,971 5,500 6,000 500 Worker & Unemploy Comp SUB -TOTAL 1,727 4,971 5,500 6,000 500 Total WAGES and BENEFITS 1,727 4,971 5,500 6,000 500 OPERATING EXPENSES: Professional Services 24,260 24,000 24,000 24,000 Accounting, Auditing Contractual Services Travel, Training 1,000 1,500 500 Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges 117,913 232,015 45,000 45,000 Office Supplies Operating Supplies Books, Sub, Memberships 500 Internal Service Charges Total Operating Expenses 142,173 256,015 70,000 71,000 1,000 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 143,900 260,986 75,500 77,000 1,500 30 BU/LD/NG PLANNING AND ZONING 31 RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL DIVISION SUMMARY: Planning and Zoning Code Enforcement Building TOTAL POSITION CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERALFUND DEPARTMENT: BUILDING, PLANNING and ZONING 185.130 214.713 282.684 253.285 (29.399) II 65,344 74,598 REVISED 81,457 (5,627) ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 145,082 158,837 182,759 191,300 8,541 40,048 54,056 70,946 59,560 (11,386) 1,820 28,979 2,425 (26,554) 185.130 214.713 282.684 253.285 (29.399) II 65,344 74,598 87,084 81,457 (5,627) 53,264 72,783 82,006 67,909 (14,097) 66,522 67.332 113,594 103,919 (9,675) 185.130 214.713 282.684 253.285 (29.399) Building Inspector Code Enforcement Officer Community Development Coordinator Clerk Typist AUTHORIZED PESONNEL 32 1995/1996 1996/1997 1 1 1 1 1 1 1 1 TOTAL 4 4 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT. DESCRIPTION: The Planning and Zoning Department's budget reflects the operating funds needed to support the following activities: 1) ensuring develop- ment proposals comply with zoning codes and ordinances, regulations and standards set forth by the City and other regulatory bodies, 2) reviewing building plans and overseeing the City permit issuance process; 3) performing inspections at the various stages of construction; and, 4) investigating complaints and enforcing code requirements. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1995 - 96 e Replaced outdated Building Permits program. e Upgraded Building Clerk's computer. e Completed revision of Tree Protection Ordinance. e Participated in two successful applications for grant funding of park acquisition and design. GOALS and OBJECTIVES: FISCAL YEAR 1996 - 97 e Network department computers. e Update HTE Land Management database from Property Appraiser's office. e Initiate revision and update of Comprehensive Plan. e Apply for DCA grant to mitigate cost of Comp Plan update. WORKLOAD INDICATORS FY'96 FY'95 FY'94 Permits Reviewed and Issued 1,555 1,429 1,536 Plan Reviews 260 183 191 Inspections 400 360 385 Tree Removal Applications Reviewed 200 190 184 33 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND PLANNING AND ZONING Total Capital Outlay 2,979 (2,979) Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 653_44_____J574,598 87,084 81,457 ,627) 34 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 46,298 48,452 53,288 54,891 1,603 Overtime 200 525 325 Special Pay 445 1,000 1,525 525 SUB -TOTAL 46,743 48,452 54,488 56,941 2,453 BENEFITS FICA 3,592 3,686 4,168 4,367 199 Pension 3,088 4,388 6,217 5,724 (493) Health Insurance 3,140 2,919 2,872 2,950 78 Worker & Unemploy Comp 269 261 310 300 (10) SUB -TOTAL 10,089 11,254 13,567 13,341 (226) Total WAGES and BENEFITS 56,832 59,706 68,055 .70,282 2,227 OPERATING EXPENSES: Professional Services 1,034 5,000 (5,000) Accounting, Auditing Contractual Services 34 528 250 250 Travel, Training 6 200 100 (100) Communication 312 425 113 Postage 59 300 300 Utilities Rentals, Leases Insurance Repairs, Maintenance 237 38 150 150 Printing, Publishing 931 996 351 400 49 Advertising, Promotion Other Current Charges 300 300 Office Supplies 98 438 100 100 Operating Supplies 36 200 950 750 Books, Sub, Memberships 125 294 350 200 (150) Internal Service Charges 6,047 12,503 8,537 8,000 (537) Total Operating Expenses 8,512 14,892 16,050 11,175 (4,875) CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 2,979 (2,979) Construction in Progress Total Capital Outlay 2,979 (2,979) Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 653_44_____J574,598 87,084 81,457 ,627) 34 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT. CODE>ENFORCEMENT DESCRIPTION: The Code Enforcement Department's budget reflects the operating funds needed to support the following activities: 1) investigation and enforcement of City Code violations; 2) preparation of cases to be brought before the Code Enforcement Board, 3) public information and awareness; 4) reports and correspondence as required, and, 5) research into property ownership. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1995 - 96 • Department was separated and functioned independently during the year. • Used a "Courtesy Notice of Violation" door hanger as a first step towards compliance. • Membership in the Northeast Florida Safety Council. • Establishment of a safety video library. • Provided regular safety training to City employees. GOALS and OBJECTIVES: FISCAL YEAR 1996 - 97 • Increase public awareness through the "Tide Views" publication and public speaking at homeowner's associations and civic groups. • Increase professionalism of department by purchasing a personal computer to provide reports, letters, forms and graphical presentations. • Increase professionalism of department personnel through training, seminars and other educational methods. WORKLOAD INDICATORS FY'96 FY'95 FY'94 Reactive and Proactive Complaints and Investigations 1,000 780 724 35 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND CODE ENFORCEMENT Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 53,264 72,783 82,006 67,909 (14,097) 36 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 35,270 42,421 31,047 33,399 2,352 Overtime 20 49 300 225 (75) Special Pay 332 595 1,000 1,225 225 SUB -TOTAL 35,622 43,065 32,347 34,849 2,502 BENEFITS FICA 2,753 3,285 2,374 2,906 532 Pension 2,563 3,696 5,466 3,326 (2,140) Health Insurance 1,245 2,974 2,926 2,300 (626) Worker & Unemploy Comp 3,103 4,160 2,565 2,800 235 SUB -TOTAL 9,664 14,115 13,331 11,332 (1,999) Total WAGES and BENEFITS 45,286 57,180 45,678 •46,181 503 OPERATING EXPENSES: Professional Services 2,085 2,100 1,694 1,000 (694) Accounting, Auditing Contractual Services 74 2,556 3,060 1,500 (1,560) Travel, Training 683 651 2,256 1,450 (806) Communication 516 600 84 Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 141 391 1,000 700 (300) Printing, Publishing 1,081 621 950 680 (270) Advertising, Promotion Other Current Charges 128 35 264 264 Office Supplies 50 434 340 625 285 Operating Supplies 142 118 55 309 254 Books, Sub, Memberships 65 300 340 Internal Service Charges 3,529 7,297 13,157 11,835 (1,322) Total Operating Expenses 7,978 14,203 23,328 19,303 (4,025) CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 1,400 13,000 2,425 (10,575) Construction in Progress Total Capital Outlay 1,400 13,000 2,425 (10,575) Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 53,264 72,783 82,006 67,909 (14,097) 36 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT. BUILDING DESCRIPTION: The Building Department's budget reflects the operating funds needed to support the following activities: 1) ensuring development proposals comply with zoning codes and ordinances, regulations and standards set forth by the City and other regulatory bodies; 2) reviewing building plans and overseeing the City permit issuance process; 3) performing prompt and thorough inspections at the various stages of construction; and, 4) investigating complaints and enforcing building code violations. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1995 - 96 • Received highest ISO rating in Northeast Florida area. • Acted as liaison between the City and contractors on various city projects, including the Donner Community Center and the Public Safety Building. • Adopted 1994 Standard Building Code. • Worked with the City of Jacksonville, Neptune Beach and Jacksonville Beach to achieve consistent inspection programs. • Obtained reliable transportation. • Received National Certification from the Council of American Building Officials. GOALS and OBJECTIVES: FISCAL YEAR 1996 - 97 • Upgrade plan review process with SBCCI programs. • Improve construction quality control on City properties. • Create a consistent maintenance schedule for City buildings. • Continue to pursue education/certification. WORKLOAD INDICATORS FY 96 FY 95 FY 94 Permits Reviewed and Issued 1,555 1,408 1,536 Plan Reviews 260 205 191 Inspections 2,695 3,067 1,834 37 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND BUILDING DIVISION TOTALS: 66,522 67,332 113,594 103,919 (9,675) REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 32,946 31,299 52,525 54,108 1,583 Overtime 20 300 750 450 Special Pay 525 892 1,900 2,750 850 SUB -TOTAL 33,491 32,191 54,725 57,608 2,883 BENEFITS FICA 2,605 2,458 4,048 4,416 368 Pension 2,246 2,786 4,174 5,667 1,493 Health Insurance 2,071 1,854 1,825 2,640 815 Worker & Unemploy Comp 2,551 2,662 4,254 4,506 252 SUB -TOTAL 9,473 9,760 14,301 17,229 2,928 Total WAGES and BENEFITS 42,964 41,951 69,026 •74,837 5,811 OPERATING EXPENSES: Professional Services 1,000 788 1,000 1,000 Accounting, Auditing Contractual Services 5,234 613 10,871 8,500 (2,371) Travel, Training 471 630 1,000 1,100 100 Communication 1,104 1,200 96 Postage 24 2 50 50 Utilities Rentals, Leases Insurance Repairs, Maintenance 790 737 1,100 500 (600) Printing, Publishing 662 366 900 1,800 900 Advertising, Promotion Other Current Charges 4 100 100 Office Supplies 297 281 400 500 100 Operating Supplies 821 969 1,300 1,200 (100) Books, Sub, Memberships 390 373 500 1,075 575 Internal Service Charges 13,869 20,198 13,343 12,057 (1,286) Total Operating Expenses 23,558 24,961 31,568 29,082 (2,486) CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 420 13,000 (13,000) Construction in Progress Total Capital Outlay 420 13,000 (13,000) DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 66,522 67,332 113,594 103,919 (9,675) CITY CLERK 39 RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL DIVISION SUMMARY: City Clerk TOTAL POSITION City Clerk Secretary Part Time Employee CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERALFUND DEPARTMENT: CITY CLERK REVISED —1, ACTUAL ACTUAL 1993-94 1994-95 71,296 76,188 86,668 87,681 1,013 23,709 30,310 54,722 50,253 (4,469) 400 14,839 20,000 (20,000) 95.405 121337 161.390 137.934 (23.456) 95,405 121,337 161,390 137,934 (23,456) II 95.405 121.337 161.390 137.934 (23.456) AUTHORIZED PERSONNEL 40 TOTAL 1995/1996 1996/1997 1 1 1 1 1 1 3 3 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT.- DESCRIPTION: EPARTMENT: DESCRIPTION: The City Clerk Department's budget reflects the operating funds needed to support: 1) the administrative functions of the Commission; 2) voter registration and municipal elections; and, 3) various document processing and document retention activities for the City. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1995 - 96 • Continued to work towards providing a higher level of protection for the City's official records and increasing efficiency in researching and retrieving City documents, by networking the department's computers through a Novelle network system and installing an imaging system, which will convert paper records to compact disc. GOALS and OBJECTIVES: FISCAL YEAR 1996 - 97 • Begin an aggressive program to scan documents to compact disc, thus reducing the volume of records in storage and providing greater record protection. WORKLOAD INDICATORS FY 96 FY 95 FY 94 Meetings Attended - Minutes Prepared 41 50 54 Lien Letters Prepared 590 413 709 Occupational Licenses Issued (New) 140 195 164 Occupational Licenses Renewed 652 555 517 41 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND CITY CLERK 42 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 57,782 61,638 67,538 68,723 1,185 Overtime 105 17 500 1,000 500 Special Pay 1,000 1,000 SUB -TOTAL 57,887 61,655 69,038 70,723 1,685 BENEFITS FICA 4,392 4,683 5,281 5,411 130 Pension 4,644 5,725 8,192 7,236 (956) Health Insurance 4,038 3,786 3,757 3,936 179 Worker 8 Unemploy Comp 335 339 400 375 (25) SUB -TOTAL 13,409 14,533 17,630 16,958 (672) Total WAGES and BENEFITS 71,296 76,188 86,668 87,681 1,013 OPERATING EXPENSES: Professional Services 228 6,060 6,000 (60) Accounting, Auditing Contractual Services 4,312 2,457 10,673 4,000 (6,673) Travel, Training 677 837 3,090 4,450 1,360 Communication 1,248 1,400 152 Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 1,445 1,876 5,690 8,315 2,625 Printing, Publishing 4,146 4,557 12,670 12,600 (70) Advertising, Promotion Other Current Charges 19 Office Supplies 1,137 762 1,874 1,850 (24) Operating Supplies 301 1,358 3,198 1,750 (1,448) Books, Sub, Memberships 723 548 890 780 (110) Internal Service Charges 10,721 17,915 9,329 9,108 (221) Total Operating Expenses 23,709 30,310 54,722 50,253 (4,469) CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 400 14,839 20,000 (20,000) Construction in Progress Total Capital Outlay 400 14,839 20,000 (20,000) DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 95,405 121,337 161,390 137,934 (23,456) 42 GENERAL GOVERNMENT r 43 CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERAL FUND DEPARTMENT: GENERAL GOVERNMENT DIVISION SUMMARY: City Hall 309,984 189,267 REVISED 138,410 14,061 TOTAL ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE RESOURCE ALLOCATION: Personal Services 63,191 Operating Expenses 239,358 185,971 122,249 137,410 15,161 Capital Outlay 7,435 3,296 2,100 500 (1,600) Debt Service Transfers 500 500 TOTAL 309.984 189.267 124.349 138.410 14.061 DIVISION SUMMARY: City Hall 309,984 189,267 124,349 138,410 14,061 TOTAL 309.984 189.267 124.349 138.410 14.061 44 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT. GENERAL GOVERNMENT: DESCRIPTION.• The General Government Department's budget reflects the operating funds needed to support nonallocable expenses of running City Hall, such as building maintenance, etc. 45 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND CITY HALL 46 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES 49,747 Salaries and Wages Overtime 251 Special Pay SUB -TOTAL 49,998 BENEFITS FICA 3,429 Pension 4,269 Health Insurance 4,944 Worker & Unempioy Comp 551 SUB -TOTAL 13,193 Total WAGES and BENEFITS 63,191 OPERATING EXPENSES: Professional Services 38,653 8,475 7,700 4,000 (3,700) Accounting, Auditing 23,050 4,000 5,000 5,500 500 Contractual Services 15,938 14,848 11,320 12,750 1,430 Travel, Training 133 9 (3,840) Communication 21,909 5,279 3,840 4,500 (6,700) Postage 10,663 10,859 11,200 11,500 300 Utilities 14,843 14,363 15,500 15,500 Rentals, Leases 1,071 1,458 1,500 4,100 2,600 Insurance 76,515 112,745 50,373 57,310 6,937 Repairs, Maintenance 15,602 9,582 9,500 15,850 6,350 Printing, Publishing 4,008 1,731 316 500 184 Advertising, Promotion 500 Other Current Charges 6,134 4,500 600 (3,900) Office Supplies 5,092 1,121 1,000 3,800 2,800 Operating Supplies 2,893 1,501 500 1,500 1,000 Books, Sub, Memberships 2,354 Internal Service Charges Total Operating Expenses 239,358 185,971 122,249 137,410 15,161 CAPITAL OUTLAY: Land 7,000 Buildings 2,538 500 500 Other Improvements Equipment 435 758 2,100 (2,100) Total Capital Outlay 7,435 3,296 2,100 500 (1,600) DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To Aid Governmental Agencies To Aid Private Organizations 500 500 Other Total Transfers 500 500 DIVISION TOTALS: 309,984 189,267 124,349 138,410 14,061 46 47 RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL DIVISION SUMMARY: Administration Patrol Detective Dispatch Animal Control School Guards TOTAL CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERALFUND DEPARTMENT: POLICE ACTUAL ACTUAL 1993-94 1994-95 1,193,674 1,289,736 194,292 252,010 27,957 77,847 REVISED BUDGET BUDGET INCREASE 1995-96 1996-97 DECREASE 1,469,220 1,551,904 82,684 I) 288,069 322,042 33,973 153,181 23,800 (129,381) 1.415.923 1.619.593 1.910.470 1.897.746 (12.724) (I 297,154 362,921 435,426 452,186 16,760 843,215 953,109 1,111,714 1,041,775 (69,939) 96,186 103,917 132,707 108,383 (24,324) 145,699 159,165 187,572 245,720 58,148 27,474 33,468 34,038 39,762 5,724 6,195 7.013 9,013 9,920 907 1.415.9231.619.593 1.910.470 1.897.746 (12.724) Director of Public Safety Chief Lieutenants Detectives Patrolmen Communications Supervisor Emergency Communications Officers Administrative Assistant Secretary ( Part Time ) Records Specialist Animal Control Officer School Crossing Guards AUTHORIZED PERSONNEL 1995/1996 1996/1997 1 1 1 1 4 4 2 21 15 15 1 1' 4 6' 1 1 1 1 1 1 1 1 3 3 TOTAL 35 37 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT: POLICE': DESCRIPTION: The Police Department's budget reflects the operating funds needed to support six divisions, including Patrol, Communications, Administration, Detectives, School Crossings, and Animal Control. The combined efforts of these divisions provide criminal investigations, traffic investigations and enforcement, narcotic investigations, SWAT functions, crime preven- tion, recordkeeping, animal control, and response to emergency calls for service. This Department also provides referral services and peace- keeping functions, even when there is no violation of the law. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1995 - 96 • Increased traffic enforcement throughout the city with a focus on.residential streets. • Obtained grant funding for the creation of a multi jurisdictional Drug Task Force at the beach, specifically administered by Atlantic Beach, resulting in numerous drug cases and seizures. • Building expansion and renovation for Police and Fire/Rescue operations. • Acquisition and installation of new 800 MHZ radio equipment. • Obtained grant funding for expansion of Information System and Computer network. GOALS and OBJECTIVES: FISCAL YEAR 1996 - 97 • Expand Field Training Program and Reserve Program to increase manpower and assure top quality service. • Continue drug enforcement through grant -funded, task force operations. • Conduct community surveys for continuing input from citizens. WORKLOAD INDICATORS FY 96 FY 95 FY 94 Calls for Service 20,000 18,000+ 18,000+ Emergency Response Time < 2 mins. < 2 mins. < 2 mins. Arrested and Booked 765 954 811 Index Crimes 762 703 693 Total Incident Investigations 1,946 1,351 1,392 Traffic Citations 4,499 3,080 3,495 r,• CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND POLICE ADMINISTRATION DIVISION TOTALS: 297,154 362,921 435,426 452,186 16,760 50 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 132,586 142,499 168,979 177,987 9,008 Overtime 208 (333) 500 500 Special Pay 4,495 8,622 10,000 11,167 1,167 SUB -TOTAL 137,289 150,788 179,479 189,654 10,175 BENEFITS FICA 10,431 11,253 13,910 14,017 107 Pension 5,985 10,425 13,575 15,104 1,529 Health Insurance 6,249 7,820 7,676 8,045 369 Worker & Unemploy Comp 5,306 8,022 7,781 8,349 568 SUB -TOTAL 27,971 37,520 42,942 45,515 2,573 Total WAGES and BENEFITS 165,260 188,308 222,421 235,169 12,748 OPERATING EXPENSES_ Professional Services 568 90 3,425 900 (2,525) Accounting, Auditing Contractual Services 17,767 19,543 18,900 24,738 5,838 Travel, Training 518 318 750 750 Communication 8,370 11,535 10,300 12,000 1,700 Postage Utilities 13,539 12,368 14,000 14,000 Rentals, Leases 4,611 6,716 6,615 7,600 985 Insurance Repairs, Maintenance 4,423 13,519 22,153 19,030 (3,123) Printing, Publishing 1,972 3,100 3,640 3,700 60 Advertising, Promotion Other Current Charges 500 500 Office Supplies 11577 1,688 2,099 2,500 401 Operating Supplies 5,006 8,021 7,718 8,750 1,032 Books, Sub, Memberships 759 640 725 825 100 Internal Service Charges 72,734 97,075 122,680 121,724 (956) Total Operating Expenses 131,844 174,613 213,005 217,017 4,012 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 50 Construction in Progress Total Capital Outlay 50 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 297,154 362,921 435,426 452,186 16,760 50 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND POLICE PATROL REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE WAGES Salaries and Wages 541,157 565,705 611,407 625,312 13,905 Overtime 55,127 65,034 74,000 65,000 (9,000) Special Pay 18,616 34,189 39,100 44,740 5,640 SUB -TOTAL 614,900 664,928 724,507 735,052 10,545 BENEFITS FICA 45,658 49,110 55,425 53,942 (1,483) Pension 27,661 30,397 54,134 53,198 (936) Health Insurance 34,813 33,400 35,308 38,936 3,628 Worker & Unemploy Comp 35,054 27,838 39,784 44,822 5,038 SUB -TOTAL 143,186 140,745 184,651 190,898 6,247 Total WAGES and BENEFITS 758,086 805,673 909,158 925,950 16,792 OPERATING EXPENSES: Professional Services 1,488 547 Accounting, Auditing Contractual Services 1,785 346 1,958 3,000 1,042 Travel, Training 126 Communication 379 122 200 200 Postage 50 50 Utilities Rentals, Leases Insurance Repairs, Maintenance 19,687 22,527 16,000 29,800 13,800 Printing, Publishing 844 900 900 Advertising, Promotion Other Current Charges 223 358 Office Supplies 30 54 1,000 1,000 Operating Supplies 33,301 44,350 47,392 56,500 9,108 Books, Sub, Memberships 433 441 525 575 Internal Service Charges Total Operating Expenses 57,452 69,589 65,875 92,025 26,150 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 27,677 77,847 136,681 23,800 (112,881) Construction in Progress Total Capital Outlay 27,677 77,847 136,681 23,800 (112,881) DEBT SERVICE: Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 843,215 953,109 1,111,714 1,041,775 (69,939) 51 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND POLICE DETECTIVE 52 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 68,067 67,467 69,974 63,003 (6,971) Overtime 4,339 11,212 9,600 10,000 400 Special Pay 4,330 6,190 11,710 10,191 (1,519) SUB -TOTAL 76,736 84,869 91,284 83,194 (8,090) BENEFITS FICA 6,337 6,557 6,983 6,363 (620) Pension 4,167 3,493 6,836 6,620 (216) Health Insurance 4,238 3,758 3,671 3,844 173 Worker & Unemploy Comp 3,581 4,967 4,633 5,562 929 SUB -TOTAL 18,323 18,775 22,123 22,389 266 Total WAGES and BENEFITS 95,059 103,644 113,407 105,583 (7,824) OPERATING EXPENSES: Professional Services Investigations 750 750 Contractual Services 450 450 Travel, Training 145 1,000 1,000 Communication 187 Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 14 Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies 940 114 300 300 Books, Sub, Memberships 300 300 Internal Service Charges Total Operating Expenses 1,127 273 2,800 2,800 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 16,500 (16,500) Construction in Progress Total Capital Outlay 16,500 (16,500) DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 96,186 103,917 132,707 108,383 (24,324) 52 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND POLICE DISPATCH To To Other Total Transfers DIVISION TOTALS4 145,699 159,165 187,572 245,720 58,148 53 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 103,009 105,243 116,230 154,419 38,189 Overtime 12,153 19,780 14,000 22,400 8,400 Special Pay 98 1,303 12,000 6,000 (6,000) SUB -TOTAL 115,260 126,326 142,230 182,819 40,589 BENEFITS FICA 8,770 9,625 11,187 14,013 2,826 Pension 9,235 9,139 15,252 18,805 3,553 Health Insurance 9,763 8,811 9,241 13,610 4,369 Worker & Unemploy Comp 597 3,654 7,362 12,873 5,511 SUB -TOTAL 28,365 31,229 43,042 59,301 16,259 Total WAGES and BENEFITS 143,625 157,555 185,272 242,120 56,848 OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services 19 Travel, Training 630 129 750 1,000 250 Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 4 208 350 350 Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies 991 1,061 1,200 1,900 700 Books, Sub, Memberships 200 212 350 350 Internal Service Charges Total Operating Expenses 1,844 1,610 2,300 3,600 1,300 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 230 Construction in Progress Total Capital Outlay 230 DEBT SERVICE: Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS4 145,699 159,165 187,572 245,720 58,148 53 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND POLICE - ANIMAL CONTROL REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 17,730 19,093 20,987 21,611 624 1,593 1,973 1,414 3,000 1,586 750 500 1,000 500 19,323 21,066 22,901 25,611 2,710 1,478 1,612 1,752 1,959 207 1,552 1,808 2,624 2,551 (73) 1,939 1,877 1,841 1,927 86 1,328 1,409 1,281_ 1,564 283 6,297 6,706 7,498 8,001 503 25,620 27,772 30,399 33,612 3,213 12 99 20 40 750 750 66 200 200 891 4,175 1,593 2,500 19 10 8 816 1,351 1,096 2,500 20 23 200 200 1,854 5,696 3,639 6,150 907 1,404 2,511 27,474 33,468 34,038 39,762 5,724 54 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND POLICE - SCHOOL GUARD 55 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE PERSONAL SERVICES: 1993-94 1994-95 1995-96 1996-97 DECREASE WAGES Salaries and Wages 5,566 6,134 7,528 8,325 797 Overtime Special Pay SUB -TOTAL 5,566 6,134 7,528 8,325 797 BENEFITS FICA 426 498 576 637 61 Pension Health Insurance Worker & Unemploy Comp 32 152 459 508 49 SUB -TOTAL 458 650 1,035 1,145 110 Total WAGES and BENEFITS 6,024 6,784 8,563 9,470 907 OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities 164 165 200 200 Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing 7 Advertising, Promotion Other Current Charges Office Supplies Operating Supplies 64 250 250 Books, Sub, Memberships Intemal Service Charges Total Operating Expenses 171 229 450 450 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 6,195 7,013 9,013 9,920 907 55 56 FF "P -Amh a 7 4 57 RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL DIVISION SUMMARY: Administration Control Volunteers & Auxiliary Prevention Lifeguards TOTAL POSITION Fire Chief Fire Lieutenants First Engineers Firemen/EMT's Fire Marshall Lifeguard Captain Lifeguard Lieutenants Lifeguards CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERALFUND DEPARTMENT: FIRE 64,371 129,866 REVISED 166,673 8,288 ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 39,644 13,215 69,190 112,806 43,616 628,700 652,607 778,267 810,069 31,802 99,070 150,224 226,164 246,987 20,823 18,175 34,186 23,595 95,156 71,561 745.945 837.017 1.028.026 1152.212 124,186- 64,371 129,866 158,385 166,673 8,288 517,611 571,479 644,731 698,700 53,969 23,305 15,172 31,335 7,218 (24,117) 39,644 13,215 69,190 112,806 43,616 101,014 107,285 124,385 166.815 42.430 745.945 837.017 1.028.026 1.152.212 124.186 AUTHORIZED PERSONNEL r TOTAL 1995/1996 1996/1997 1 1 3 3 3 3 6 1 1 1 1 2 2 15 15 32 31 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT.- FIRE DESCRIPTION. The Fire Department's budget reflects the operating funds needed to: 1) man a fire suppression and EMT first responder medical force of paid and volunteer professionals; 2) man and operate a fire prevention division that will enforce all fire and life safety codes adopted by the State of Florida and the City of Atlantic Beach; and, 3) man and operate a beach rescue division, consisting of part-time lifeguards that will work the beaches during the season. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1995 - 96 • Installed new computer reporting system. • Installed new radio system. • Oversaw 2500 sq. ft. addition to Public Safety Building. s Bid new fire engine, expect delivery 60 days from Commission approval. GOALS and OBJECTIVES: FISCAL YEAR 1996 - 97 s Begin an aggressive fire prevention and accident prevention program, where all properties required by the State will be inspected. • Provide public education to facilitate a reduction in property loss and injuries due to accidents. e Restructure the current volunteer firefighter program and develop a reserve program that will better serve the City and the Fire Rescue Department. • Begin planning and training for Advanced Life Support engine companies by January 1998. WORKLOAD INDICATORS FY 96 FY '95 FY 94 Total Calls for Service 1,350 1,272 N/A Occupational License Inspections 120 100 72 Average 2.5 Visits per Occupational License 300 Pre -Fire Plans 250 New Firefighters Trained 6 59 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND FIRE ADMINISTRATION To To Other Total Transfers DIVISION TOTALS4 64,371 129,866 158,385 166,673 84288 :1 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 20,339 34,298 47,968 50,877 2,909 Overtime Special Pay 550 456 1,600 1,600 SUB -TOTAL 20,889 34,754 49,568 52,477 2,909 BENEFITS FICA 1,589 2,659 3,792 4,014 222 Pension 1,244 3,415 5,985 2,570 Health Insurance 1,085 1,200 1,986 2,083 97 Worker & Unemploy Comp 1,134 2,162 3,016 3,198 182 SUB -TOTAL 3,808 7,265 12,209 15,280 3,071 Total WAGES and BENEFITS 24,697 42,019 61,777 •67,757 5,980 OPERATING EXPENSES: Professional Services 3,005 500 (2,505) Accounting, Auditing Contractual Services 349 1,665 800 2,800 2,000 Travel, Training 1,299 838 2,000 2,775 775 Communication 542 785 3,250 4,988 1,738 Postage Utilities Rentals, Leases 500 500 Insurance Repairs, Maintenance 550 3,014 2,500 2,500 Printing, Publishing 882 806 1,480 1,800 320 Advertising, Promotion Other Current Charges 29 37 Office Supplies 350 524 555 1,000 445 Operating Supplies 584 998 4,405 4,150 (255) Books, Sub, Memberships 1,242 1,072 2,295 1,860 Internal Service Charges 32,664 53,138 72,823 71,493 (1,330) Total Operating Expenses 38,491 62,877 93,113 94,366 1,253 CAPITAL OUTLAY: Land Buildings 225 4,000 4,000 Other Improvements Equipment 958 24,970 3,495 550 (2,945) Construction in Progress Total Capital Outlay 1,183 24,970 3,495 4,550 1,055 DEBT SERVICE: Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS4 64,371 129,866 158,385 166,673 84288 :1 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND FIRE CONTROL 61 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE PERSONAL SERVICES: 1993-94 1994-95 1995-96 1996-97 DECREASE WAGES Salaries and Wages 337,833 330,603 338,136 363,043 24,907 Overtime 23,412 30,345 38,354 41,000 2,646 Special Pay 24,389 43,130 49,800 52,800 3,000 SUB -TOTAL 385,634 404,078 426,290 456,843 30,553 BENEFITS FICA 30,286 30,278 32,994 35,017 2,023 Pension 18,921 40,367 44,436 4,069 Health Insurance 24,096 22,616 22,567 29,470 6,903 Worker & Unemploy Comp 17,453 24,573 24,019 24,478 459 SUB -TOTAL 71,835 96,388 119,947 133,401 13,454 Total WAGES and BENEFITS 457,469 500,466 546,237 590,244 44,007 OPERATING EXPENSES: Professional Services 4,122 1,815 2,650 8,800 6,150 Accounting, Auditing Contractual Services 61 1,383 1,500 5,800 4,300 Travel, Training 6,974 14,204 10,000 12,000 2,000 Communication 54 792 2,650 3,900 1,250 Postage Utilities Rentals, Leases 66 519 500 1,000 500 Insurance Repairs, Maintenance 19,203 24,453 41,059 33,200 (7,859) Printing, Publishing 237 436 580 400 (180) Advertising, Promotion Other Current Charges 47 30 Office Supplies 1,122 1,564 1,500 1,000 (500) Operating Supplies 14,821 19,865 28,455 19,350 (9,105) Books, Sub, Memberships 45 1,000 1,000 Internal Service Charges Total Operating Expenses 46,752 65,061 89,894 86,450 (3,444) CAPITAL OUTLAY: Land Buildings 461 2,500 2,500 Other Improvements Equipment 12,929 5,952 8,600 19,506 10,906 Construction in Progress Total Capital Outlay 13,390 5,952 8,600 22,006 13,406 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTAL1 517,611 571,479 644,731 698,700 53,969 61 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Intemal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND FIRE - VOLUNTEERS & AUXILLARY REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 10,838 8,289 16,560 (16,560) 692 (190) 11,530 8,099 16,560 (16,560) 11,530 8,099 16,560 (16,560) 3,540 769 175 (175) 90 5,600 4,000 (1,600) 257 1,703 900 (900) (22) 193 500 600 500 600 100 100 4,308 4,408 7,400 1,918 (5,482) 600 100 8,173 7,073 14,775 7,218 (7,557) 3,602 3,602 23,305 15,172 31,335 7,218 (24,117) CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND FIRE PREVENTION 63 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE PERSONAL 1993-94 1994-95 1995-96 1996-97 DECREASE SERVICES: WAGES Salaries and Wages 31,073 8,197 38,328 39,479 1,151 Overtime Special Pay 1,422 12 9,920 2,000 (7,920) SUB -TOTAL 32,495 8,209 48,248 41,479 (6,769) BENEFITS FICA 2,483 604 3,416 3,310 (106) Pension 408 2,828 4,644 1,816 Health Insurance 1,826 61 1,938 2,024 86 Worker & Unemploy Comp 1,671 494 2,518 3,024 506 SUB -TOTAL 5,980 1,567 10,700 13,002 2,302 Total WAGES and BENEFITS 38,475 9,776 58,948 54,481 (4,467) OPERATING EXPENSES: Professional Services 1,000 1,000 Accounting, Auditing Contractual Services 179 500 27,250 26,750 Travel, Training 104 1,500 2,300 800 Communication 290 700 690 (10) Postage Utilities Rentals, Leases 80 350 350 Insurance Repairs, Maintenance 129 669 750 750 Printing, Publishing 585 500 800 300 Advertising, Promotion Other Current Charges Office Supplies 140 350 350 Operating Supplies 365 1,063 2,142 2,750 608 Books, Sub, Memberships 392 612 1,950 2,485 535 Internal Service Charges Total Operating Expenses 1,169 3,439 8,742 38,725 29,983 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 1,500 19,600 18,100 Construction in Progress Total Capital Outlay 1,500 19,600 18,100 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 39,644 13,215 69,190 112,806 43,616 63 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND FIRE - LIFEGUARDS REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 85,610 78,943 81,540 83,986 2,446 Overtime 1,608 Special Pay 63 SUB -TOTAL 85,610 80,614 81,540 83,986 2,446 BENEFITS FICA 6,100 6,163 6,238 6,425 187 Pension Health Insurance 48 Worker & Unemploy Comp 4,819 5,422 6,967 7,176 209 SUB -TOTAL 10,919 11,633 13,205 13,601 396 Total WAGES and BENEFITS 96,529 92,247 94,745 .97,587 2,842 OPERATING EXPENSES: Professional Services 502 405 3,600 3,708 108 Accounting, Auditing Contractual Services Travel, Training Communication 397 471 520 535 15 Postage Utilities 82 81 100 103 3 Rentals, Leases Insurance Repairs, Maintenance 1,723 6,473 8,500 8,755 255 Printing, Publishing 70 35 200 206 6 Advertising, Promotion Other Current Charges Office Supplies 53 100 103 3 Operating Supplies 1,711 4,256 6,500 6,695 195 Books, Sub, Memberships 120 123 3 Internal Service Charges Total Operating Expenses 4,485 11,774 19,640 20,226 588 CAPITAL OUTLAY: Land Buildings 1,264 40,000 40,000 Other Improvements Equipment 2,000 10,000 9,000 (1,000) Construction in Progress Total Capital Outlay 3,264 10,000 49,000 39,000 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 101,014 107.285 124,385 166,815 42,430 FMIOJI A , 65 RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL DIVISION SUMMARY: Streets and Roads TOTAL CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERAL FUND DEPARTMENT: PUBLIC WORKS 492.716 554.351 664.415 636.5882( 7.827) 1 492,716 554,351 664,415 636,588 (27,827) 492.716 554.351 664.415 636.588 (27.827) AUTHORIZED PERSONNEL POSITION Mechanic Sanitation and Maintenance Division Director Public Works Forman General Maintenence Workers Parks Department Division Director Parks Maintenance Workers Heavy Equipment Operator 1995/1996 1996/1997 1 1 1 1 6 6 1 2 11 8 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 279,429 242,082 277,936 271,648 (6,288) 210,537 270,664 339,879 329,640 (10,239) 2,750 41,605 46,600 35,300 (11,300) 492.716 554.351 664.415 636.5882( 7.827) 1 492,716 554,351 664,415 636,588 (27,827) 492.716 554.351 664.415 636.588 (27.827) AUTHORIZED PERSONNEL POSITION Mechanic Sanitation and Maintenance Division Director Public Works Forman General Maintenence Workers Parks Department Division Director Parks Maintenance Workers Heavy Equipment Operator 1995/1996 1996/1997 1 1 1 1 6 6 1 2 11 8 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT STREETS * ff?SADS DESCRIPTION: The Streets and Roads Department's budget reflects the operating funds needed to: 1) maintain ditches to ensure proper flow; (2) maintain and improve the City's streets, such as paving and resurfacing, and, 3) pick-up and mow City right-of-ways. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1995 - 96 • Completed 16th Street crossover. • Obtained cement mixers, new bush hog cutting deck and rotary broom for mower. • Replaced gutters on Public Works facility. • Analyzed key areas for paving. • Began replacement of bridge at City Hall. GOALS and OBJECTIVES: FISCAL YEAR 1996 - 97 • Continue to maintain high standards of ditch maintenance. • Continue to replace aged vehicles, to reduce repair and maintenance expense. • Upgrade communication system to 800 MHZ. • Obtain new commercial grade mower, to continue maintaining Atlantic Blvd., Mayport Rd. and City roadways. • Obtain edgers to maintain Atlantic Blvd. and Mayport medians and sidewalks. • Hire additional general maintenance workers, to improve frequency of mowing and ditchcleaning. WORKLOAD INDICATORS FY'96 FY `95 FY'94 Tons of Asphalt Patching 140 140 100 Tons of Limerock 600 900 800 Feet of Ditch Maintained 30,184 28,5521 24,5521 Miles of Paved Roadway 56.1 54.1 67 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND PUBLIC WORKS - STREETS AND ROADS Principal Interest Other Total Debt Service To Other Total Transfers 11 DIVISION TOTALS: 492,716 554,351 664,415 636,588 (27,827) REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 203,420 172,863 189,913 189,289 (624) Overtime 3,853 5,629 13,406 6,000 (7,406) Special Pay 545 4,646 6,000 7,500 1,500 SUB -TOTAL 207,818 183,138 209,319 202,789 (6,530) BENEFITS FICA 16,419 14,680 16,166 15,600 (566) Pension 19,732 12,985 22,316 21,016 (1,300) Health Insurance 19,032 15,681 16,373 17,365 992 Worker & Unemploy Comp 16,428 15,598 13,762 14,878 1,116 SUB -TOTAL 71,611 58,944 68,617 68,859 242 Total WAGES and BENEFITS 279,429 242,082 277,936 271,648 (6,288) OPERATING EXPENSES: Professional Services 350 500 500 Accounting, Auditing Contractual Services 9,078 18,958 26,085 26,100 15 Travel, Training 500 750 250 Communication 381 65 500 500 Postage Utilities 57,018 57,304 58,000 58,000 Rentals, Leases 5,616 6,567 10,312 10,750 438 Insurance Repairs, Maintenance 15,662 22,965 28,030 29,300 1,270 Printing, Publishing 321 2,320 2,000 2,000 Advertising, Promotion Other Current Charges 50 67 800 800 Office Supplies 2 99 904 900 (4) Operating Supplies 40,174 34,651 43,507 42,800 (707) Road and Material Supplies 29,194 33,565 44,644 38,000 Books, Sub, Memberships 3,145 520 700 Internal Service Charges 53,041 90,608 124,877 118,540 (6,337) Total Operating Expenses 210,537 270,664 339,879 329,640 (10,239) CAPITAL OUTLAY: Land Buildings 4,000 (4,000) Other Improvements 30,000 (30,000) Equipment 2,750 41,605 12,600 35,300 22,700 Construction in Progress Total Capital Outlay 2,750 41,605 46,600 35,300 (11,300) Principal Interest Other Total Debt Service To Other Total Transfers 11 DIVISION TOTALS: 492,716 554,351 664,415 636,588 (27,827) 12 RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL DIVISION SUMMARY: Beautification TOTAL CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERAL FUND DEPARTMENT: BEAUTIFICATION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 10,012 20,484 25,663 24,662 (1,001) 1,793 13,196 12,815 23,291 10,476 1,610 2,000 33,350 21,000 (12,350) 13.415 -35680 71.828 68.953 (2.875) POSITION Beautification Coordiantor - ( Part Time ) Landscape Gardner - ( Part Time ) 13,415 35,680 71,828 68,953 (2,875) 13.415 35.680 71.828 68.953 (2.875) AUTHORIZED PERSONNEL 70 1995/1996 1 1 2 1996/1997 1 1 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT: :::BEAUTIFICATION DESCRIPTION: The Beautification Department's budget reflects the operating funds needed to implement planned program or projects of the Beautification Committee and/or for the City of Atlantic Beach, thereby providing an aesthetically pleasing and environmentally healthy lifestyle for residents and visitors. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 9995 - 96 • Received Tree City, USA recognition for fourth consecutive year. • Coordinated landscape improvements at 3 beach access/street ends on "share cost" program, with refurbishing at 2 additional ones. • Coordinated efforts with Beautification Committee for Arbor Day tree sale, luminaria sale, and "Spring Bright Spots" tour. GOALS and OBJECTIVES: FISCAL YEAR 9996 - 97 • Oversee maintenance programs for all landscaped City property. • Extend access/street end "share cost" program to complete landscaping at 4 additional locations. o Continue and enlarge upon established events, e.g., luminaria sale, Arbor Day activities, etc. • Pursue grant awards for tree planting and landscaping. WORKLOAD INDICATORS FY'96 FY `95 FY'94 Meetings Attended -Tree, Beautification, Cultural Arts, 1st Night 70 62 50 Atlantic Blvd. Medians - Landscape and Maintain 9 7 2 71 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND BEAUTIFICATION 72 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 8,615 16,914 20,516 20,209 (307) Overtime Special Pay SUB -TOTAL 8,615 16,914 20,516 20,209 (307) BENEFITS FICA 659 1,294 1,570 1,546 (24) Pension 688 1,808 2,376 2,150 (226) Health Insurance Worker & Unemploy Comp 50 468 1,201 757 (444) SUB -TOTAL 1,397 3,570 5,147 4,453 (694) Total WAGES and BENEFITS 10,012 20,484 25,663 •24,662 (1,001) OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services Travel, Training 494 950 250 (700) Communication 250 250 Postage 27 300 300 Utilities 12,000 12,000 Rentals, Leases Insurance Repairs, Maintenance 1,521 559 975 1,500 525 Printing, Publishing 13 150 150 Advertising, Promotion Other Current Charges 2,000 500 (1,500) Office Supplies 97 143 350 300 (50) Operating Supplies 148 11,987 5,229 5,100 (129) Books, Sub, Memberships 50 Internal Service Charges 2,911 2,891 (20) Total Operating Expenses 1,793 13,196 12,815 23,291 10,476 CAPITAL OUTLAY: Land Buildings Other Improvements 1,610 2,000 33,350 21,000 (12,350) Equipment Construction in Progress Total Capital Outlay 1,610 2,000 33,350 21,000 (12,350) DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: TO To Other Total Transfers DIVISION TOTALS: 13,415 35,680 71,828 68,953 (2,875) 72 73 RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL DIVISION SUMMARY: Administration Recreation Activities Park Improvements Park Maintenance TOTAL POSITION Recreation Director Parks Maintenance Division Director Parks Maintenance Workers CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERAL FUND DEPARTMENT: PARKS AND RECREATION 58,516 64,690 REVISED 71,628 98 ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 96,324 98,654 182,173 163,286 (18,887) 110,069 107,184 152,844 154,624 1,780 76,762 99,283 153,593 128,424 (25,169) 6,618 8,699 78,174 17,500 (60,674) 193.449 215.166 384.611 300.548 (84.0631 58,516 64,690 71,530 71,628 98 38,095 40,449 60,902 48,134 (12,768) 514 11,373 70,006 17,500 (52,506) 96,324 98,654 182,173 163,286 (18,887) 193.449 215.166 384.611 300.548 (84.063) AUTHORIZED PERSONNEL 74 1994/1995 1995/1996 1 1 1 2 1 1 2 I DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT: PARKS and RECREATION. i DESCRIPTION: The Parks and Recreation Department's budget reflects the operating funds needed to support recreational activities throughout the City. Programs such as youth baseball and softball, YMCA Play Gym for infants/toddlers, summer camps and community theater are sponsored by this department. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1995 - 96 • Improved overall appearance of the parks. • Improved service life of equipment. • Constructed new community center at Donner Park. • Renovated Howell Park. • Installed lights on baseball field and racquetball court at Russell Park. GOALS and OBJECTIVES: FISCAL YEAR 1996 - 97 i • Maintain playground equipment and improve safety. i • Continue to increase activities and participants. • Continue development of Park Master Plan. • Prepare design for Tresca Park. j• Replace worn equipment. WORKLOAD INDICATORS FY `96 FY 95 FY 94 Adele Grage Community Center (No. Served) 13,106 14,284 10,119 ABET Theatre Rehearsals & Performances (No. Served) 6,824 6,446 5,113 Youth Baseball (Little League) Participants 630 623 435 j Youth Softball Participants 90 90 90 I 75 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND PARKS ADMINISTRATION Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 58,516 64,690 71,530 71,628 98 I REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 29,293 24,668 36,978 38,085 1,107 Overtime Special Pay 812 800 500 (300) SUB -TOTAL 30,105 24,668 37,778 38,585 807 BENEFITS FICA 2,307 1,885 2,890 2,952 62 Pension 2,483 2,812 4,388 3,934 (454) Health Insurance 2,077 1,163 1,927 2,522 595 Worker & Unemploy Comp 2,185 1,520 2,208 2,304 96 SUB -TOTAL 9,052 7,380 11,413 11,712 299 Total WAGES and BENEFITS 39,157 32,048 49,191 50,297 1,106 OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services 2,828 4,000 4,000 Travel, Training 209 1,000 1,200 200 Communication 1,000 1,000 Postage 87 87 100 150 50 Utilities Rentals, Leases Insurance Repairs, Maintenance 4 42 Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies 1 37 Operating Supplies 30 70 Books, Sub, Memberships 152 200 270 Internal Service Charges 19,267 29,257 14,539 14,711 172 Total Operating Expenses 19,359 32,642 19,839 21,331 1,492 CAPITAL OUTLAY: Land Buildings Other Improvements 2,500 (2,500) Equipment Construction in Progress Total Capital Outlay 2,500 (2,500) Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 58,516 64,690 71,530 71,628 98 I PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND PARKS - RECREATION ACTIVITIES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 9,353 12,468 14,707 2,239 9,353 12,468 14,707 2,239 695 954 1,126 172 298 505 1,251 746 993 1,459 2,377 918 10,346 13,927 17,084 3,157 375 2,250 293 (375) 1 759 904 1,000 400 (600) 5,046 5,043 9,000 9,000 8,400 8,530 6,908 1,000 (5,908) 10,266 4,351 10,828 6,500 (4,328) 1,023 696 2,200 2,000 (200) 1,066 5,500 3,000 (2,500) 491 618 800 800 6,006 6,352 10,364 8,350 (2,014) 31,991 30,103 46,975 31,050 (15,925) 6.104 38,095 40,449 60,902 48,134 (12,768) 11 77 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND PARKIMPROVEMENTS ACTUAL ACTUAL 1993-94 1994-95 1,168 REVISED BUDGET BUDGET INCREASE 1995-96 1996-97 DECREASE 20,000 (20,000) G 1,506 332 (332) 2,674 20,332 (20,332) 2,946 3,300 2,500 (800) 514 5,753 27,374 15,000 (12,374) 19,000 (19,000) 514 8,699 49,674 17,500 (32,174) 514 11,373 70,006 17,500 (52,506) 78 79 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT.':::PARK.-M, . TENAN. E... DESCRIPTION. The Parks Maintenance Department's budget reflects the operating funds needed to support public safety in recreational activities throughout the City. The primary concern is the citizens of Atlantic Beach and those who use our parks. MAJOR ACCOMPLISHMENTS; FISCAL YEAR 1995 - 96 • Improved service life of equipment. • Hired one additional worker. • Cross-trained park employees on all equipment. GOALS and OBJECTIVES; FISCAL YEAR 1996 - 97 • Ensure all City parks are properly maintained, to provide a i safe environment for the public. • Perform City Hall and Public Safety building landscape maintenance in-house. • i I i Look for ways to improve operations. WORKLOAD INDICATORS FY 96 FY 95 FY 94 i 79 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND PARKS - PARKS MAINTENANCE REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 51,290 47,055 58,051 58,842 791 3,126 2,151 7,000 5,000 (2,000) 105 2,600 1,000 (1,600) 54,521 49,206 67,651 64,842 (2,809) 4,246 3,675 5,175 5,000 (175) 3,703 4,077 7,217 7,238 21 5,336 4,476 5,495 5,759 264 3,106 3,356 4,188 4,404 216 16.391 15.584 22,075 22,401 326 70,912 64,790 89,726 87,243 (2,483) 64 23,215 23,404 30,475 35,500 5,025 125 725 725 500 500 1,620 2,085 3,000 5,000 2,000 227 3,880 5,200 6,700 1,500 350 4,306 12,000 13,000 1,000 15,047 14,618 (429) 25,412 33,864 66,447 76,043 9,596 26,000 (26,000) 26,000 (26,000) 96,324 98,654 182,173 163,286 (18,887) r 4TO a CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERAL FUND DEPARTMENT: NON -DEPARTMENTAL DIVISION SUMMARY: Non - Departmental 473,762 636,902 REVISED 439,458 (626,784) TOTAL ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers 473,762 636,902 1.066,242 439,458 (626,784) TOTAL 473.762 636.902 1.066.242 439.458 (626.784) DIVISION SUMMARY: Non - Departmental 473,762 636,902 1,066,242 439,458 (626,784) TOTAL 473.762 636.902 1.066.242 439.458 (626.784) c DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT.' NQN DEPARTMENTAL DESCRIPTION. The Non -Departmental Department's budget reflects the operating funds needed for transfers to debt service, capital projects and police trust and grant funds. a PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay TRANSFERS: To Debt Service Fund To To Capital Projects Fund To C.D.B.G. Grant To Police Trust Fund To Police Grant Fund To Pension Fund CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND NON -DEPARTMENTAL ACTUAL 473,762 Total Transfers 473,762 REVISED ACTUAL BUDGET 1994-95 1995-96 BUDGET INCREASE 1996-97 DECREASE 376,128 1,028,609 307,917 (720,692) 241,337 3,500 97,521 94,021 1,624 9,464 12,000 (12,000) 8,349 10,000 5,890 (4,110) 12,133 28,130 15,997 636,902 1,066,242 439,458 (626,784) 473,762 636,902 1,066,242 439,458 (626,784) 0 ,Wp m i'p� grii SPECIAL REVENUE FUNDS Special Revenue Funds are used to account for proceeds of specific revenue sources that are legally restricted to be expended for specific purposes. Convention Development Tax Fund - Received from the levy of local tourist development tax and is restricted by Florida Statute 212.0305 to enlarge, improve or construct convention centers, or to promote convention development activities within the City. The City receives 2% of collections of the bed tax, net of a 1 % administrative fee charged by the County. Local Option Gas Tax - Received from the levy of Gas Tax and restricted by Florida Statute for the maintenance and construction of roads and drainage systems. Community Development Block Grant - Funding provided by grants awarded by the Federal Government to be used for community development improvements within Atlantic Beach City limits. Legislative requirements of Tittle 24 HUD, Part 85 apply to monies expended for this program. Police Grant Program - restricted for police expenditures as approved by the grantor. Paving and Drainage Fund - was established to record paving impact fees from section "H". Funds are not legally restricted and balance is transferred to the General Fund for paving expenditures. SPECIAL REVENUE FUND HIGHLIGHTS e Convention Development Tax Funds - $25,000 is budgeted for the Town Center Project. e Local Option Gas Tax - Fund proceeds are pledged to the Gulf Breeze Loan debt service which was used to fund streets and drainage improvements in section H. Funds are proposed to be transferred to the Debt Service Fund for debt payments on the Gulf Breeze loan. ® Community Development Block Grant - Funds to be used for the rehabilitation of property in the Donner Road area. CITY OF ATLANTIC BEACH SPECIAL REVENUE FUNDS COMBINED SUMMARY OF SPECIAL REVENUE FUNDS TOTAL RESOURCES CONVENTION DEVELOPMENT TAX LOCAL OPTION GAS TAX COMMUNITY DEV. BLOCK GRANT PAVING AND DRAINAGE IMPROVEMENTS POLICE GRANT FUND TOTAL EXPENDITURES OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES 979.497 1.174.379 995.773 965.075 (30.698) 12,073 113,000 65,600 REVISED (40,600) 438,266 455,929 ACTUAL ACTUAL BUDGET BUDGET INCREASE 156,456 1993-94 1994-95 1995-96 1996-97 DECREASE CASH CARRY FORWARD 377,582 407,038 343,091 336.163 (6,928) REVENUES 570,098 828,981 659,610 597,723 (61,887) CONVENTION DEVELOPMENT TAX 43,473 39,345 40,000 35,000 (5,000) LOCAL OPTION GAS TAX 427,258 421,332 416,226 420,252 4,026 COMMUNITY DEV. BLOCK GRANT 105,195 228,283 156,456 150,100 (6,356) PAVING AND DRAINAGE IMPROVEMENTS 10,798 16,032 POLICE GRANT FUND 10.923 31,769 40,000 23,560 (16,440) TOTAL REVENUES 597,647 736,761 652,682 628,912 (23,770) OTHER FINANCING SOURCES 4,268 30,580 TOTAL RESOURCES CONVENTION DEVELOPMENT TAX LOCAL OPTION GAS TAX COMMUNITY DEV. BLOCK GRANT PAVING AND DRAINAGE IMPROVEMENTS POLICE GRANT FUND TOTAL EXPENDITURES OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES 979.497 1.174.379 995.773 965.075 (30.698) 12,073 113,000 65,600 25,000 (40,600) 438,266 455,929 337,554 399,063 61,509 105,194 228,283 156,456 150,100 (6,356) 60,000 (60,000) 14,565 31,769 40,000 23,560 (16,440) 570,098 828,981 659,610 597,723 (61,887) 2,360 2,307 407,038 343,091 336,163 367,352 31,189 979.496 1.174.379 995.773 965.075 (30,698) RESOURCE ALLOCATION: Personal Services 3,937 741 Operating Expenses 105,604 26,471 Capital Outlay 3,637 232,840 Debt Service 424,063 (39,091) Transfers 456,920 568,929 TOTAL 70,098 828.981 9,116 14,100 4,984 32,600 33,060 460 154,740 126,500 (28,240) 463,154 424,063 (39,091) 659.610 597,723----j6-1-8-8J7 CITY OF ATLANTIC BEACH CONVENTION DEVELOPMENT TAX FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES EXPENDITURES REVISED Convention Development Tax Expenditures ACTUAL ACTUAL BUDGET BUDGET INCREASE TOTAL EXPENDITURES 1993-94 1994-95 1995-96 1996-97 DECREASE Cash Cany Forward 132,070 164,096 88,134 62,534 (25,600) REVENUES 164,096 88,134 62,534 72,534 10,000 Convention Development Tax 39,999 32,296 35,000 35,000 Interest Earnings 3,474 7,049 5,000 97.534 (5,000) TOTAL REVENUES 43,473 39,345 40,000 35,000 (5,000) OTHER FINANCING SOURCES 626 TOTAL RESOURCES 176.169 203.441 128.134 97.534 (30.600] EXPENDITURES Convention Development Tax Expenditures 12,073 113,000 65,600 25,000 (40,600) TOTAL EXPENDITURES 12,073 113,000 65,600 25,000 (40,600) OTHER FINANCING USES 2,307 CASH RESERVES 164,096 88,134 62,534 72,534 10,000 TOTAL EXPENDITURES AND CASH RESERVES 176.169 203.441 128.134 97.534 (30,600) RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers 12,073 113,000 65,600 25,000 (40,600) TOTAL 12.073 113.000 65.600 25.000 (40.600 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SPECIAL REVENUE FUND CONVENTION DEVELOPMENT TAX FUND REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To Capital Projects 12,073 113,000 65,600 (65,600) To General Fund Aids to Private Organizations 25,000 25,000 Total Transfers 12,073 113,000 65,600 25,000 (40,600) DIVISION TOTALS: 12,073 113,000 65,600 25,000 (40,600) 90 CITY OF ATLANTIC BEACH LOCAL OPTION GAS TAX FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES EXPENDITURES REVISED Local Option Gas Tax Expenditures ACTUAL ACTUAL BUDGET BUDGET INCREASE TOTAL EXPENDITURES 1993-94 1994-95 1995-96 1996-97 DECREASE OTHER FINANCING USES 2,360 Cash Cam Forward 207,126 193,758 189,741 268,413 78,672 REVENUES 21,189 TOTAL EXPENDITURES AND Local Option Gas Tax 420,450 409,127 410,226 420,252 10,026 Interest Earnings 6,808 12,205 6,000 (6,000) TOTAL REVENUES 427,258 421,332 416,226 420,252 4,026 OTHER FINANCING SOURCES 30,580 TOTAL RESOURCES 634,384 645.670 605.967 688.665 82.698 EXPENDITURES Local Option Gas Tax Expenditures 438,266 455,929 337,554 399,063 61,509 TOTAL EXPENDITURES 438,266 455,929 337,554 399,063 61,509 OTHER FINANCING USES 2,360 CASH RESERVES 193,758 189,741 268,413 289,602 21,189 TOTAL EXPENDITURES AND CASH RESERVES 634.384 645.670 605.967 688.665 82.698 RESOURCE ALLOCATION! Personal Services Operating Expenses Capital Outlay Debt Service Transfers 438.266 455.929 337,554 399,063 61,509 TOTAL 438.266 455.929 337.554 399.063 61.509 91 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SPECIAL REVENUE FUND LOCAL OPTION GAS TAX REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To DEBT SERVICE 313,137 351,929 307,554 208,985 (98,669)'- To 98,569)`To CAPITAL PROJECTS 125,129 104,000 190,078 190,078 To GENERAL FUND 30,000 (30,000) Total Transfers 438,266 455,929 337,554 399,063 61,509 DIVISION TOTALS: 438,266 455,929 337,554 399,063 61,509 92 CITY OF ATLANTIC BEACH COMMUNITY DEVELOPMENT BLOCK GRANT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE REVENUES Community Development Block Grant Community Development Block Grant 105,195 226,043 156,456 150,100 (6,356) Interest Earnings 616 CASH RESERVES Transfer from General Fund 1,624 TOTAL REVENUES 105,195 228,283 156,456 150,100 (6,356) OTHER FINANCING SOURCES TOTAL RESOURCES 105.195 228,283 156,456 150,100 (6,3561 EXPENDITURES Community Development Block Grant 105,194 228,283 156,456 150,100 (6,356) TOTAL EXPENDITURES 105,194 228,283 156,456 150,100 (6,356) OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES 105,194 228,283 156,456 150,100 Personal Services 9,116 14,100 4,984 Operating Expenses 98,613 17,651 15,000 11,000 (4,000) Capital Outlay 210,632 132,340 125,000 (7,340) Debt Service Transfers 6.581 TOTAL 105,194 228,283 156,456 150,100 (6,356) 93 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Intemal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To GENERAL FUND To Other Total Transfers DIVISION TOTALS: CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GRANT FUNDS COMMUNITY DEVELOPMENT BLOCK GRANT REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 8,468 13,125 4,657 8,468 13,125 4,657 648 975 327 98,613 6,031 7,659 681 206 351 298 2,425 98,613 17,651 184,060 18,280 8,292 6,581 648 975 327 9,116 14,100 4,984 10,000 5,000 (5,000) 1,600 (1,600) 2,000 5,500 3,500 400 500 100 1,000 15,000 11,000 102,340 30,000 210,632 132,340 90,000 35,000 125,000 (1,000) 11 (4,000) (12,340) 5,000 (7,340) 6,581 105,194 228,283 156,456 150,100 (6,356) 94 CITY OF ATLANTIC BEACH PAVING AND DRAINAGE IMPROVEMENT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES EXPENDITURES REVISED 60,000 (60,000) TOTAL EXPENDITURES ACTUAL ACTUAL BUDGET BUDGET INCREASE CASH RESERVES 1993-94 1994-95 1995-96 1996-97 DECREASE CASH RESERVES 49.184 65.216 65.216 5.216 (60.000) Cash Carry Forward 38,386 49,184 65,216 5,216 (60,000) REVENUES Impact Fees 9,450 12,990 Interest Earnings 1,348 3,042 TOTAL REVENUES 10,798 16,032 OTHER FINANCING SOURCES TOTAL RESOURCES 49.184 65.216 65.216 5.216 (60.000) EXPENDITURES Paving and Drainage Improvement Fund 60,000 (60,000) TOTAL EXPENDITURES 60,000 (60,000) OTHER FINANCING USES CASH RESERVES 49,184 65,216 5,216 5,216 TOTAL EXPENDITURES AND CASH RESERVES 49.184 65.216 65.216 5.216 (60.000) RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers 60,000 (60,000) TOTAL 60.000 (60.000) 95 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To General Fund To To Total Transfers CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SPECIAL REVENUE FUND PAVING AND DRAINAGE IMPROVEMENT REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 60,000 (60,000)- 1 60,000 (60,000) (I DIVISION TOTALS: 60,000 (60,000) I� M CITY OF ATLANTIC BEACH POLICE GRANT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES EXPENDITURES B.L.E.N.D. Grant Expenditures TOTAL EXPENDITURES OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES 14,565 31,769 40,000 23,560 (16,440) 14,565 31,769 40,000 23,560 (16,440) 14.565 31.769 40.000 23.560 (16.440) RESOURCE ALLOCATION: Personal Services 3,937 741 REVISED 6,991 8,820 17,600 22,060 4,460 Capital Outlay ACTUAL ACTUAL BUDGET BUDGET INCREASE Transfers 1993-94 1994-95 1995-96 1996-97 DECREASE Cash Cam Forward REVENUES B.L.E.N.D. Grants 10,923 23,420 30,000 17,670 (12,330) Transfer from General Fund 8,364 10,000 5,890 (4,110) Interest Earnings (15) TOTAL REVENUES 10,923 31,769 40,000 23,560 (16,440) OTHER FINANCING SOURCES 3,642 TOTAL RESOURCES 14.565 31.769 40.000 23.560 (16.440) EXPENDITURES B.L.E.N.D. Grant Expenditures TOTAL EXPENDITURES OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES 14,565 31,769 40,000 23,560 (16,440) 14,565 31,769 40,000 23,560 (16,440) 14.565 31.769 40.000 23.560 (16.440) RESOURCE ALLOCATION: Personal Services 3,937 741 Operating Expenses 6,991 8,820 17,600 22,060 4,460 Capital Outlay 3,637 22,208 22,400 1,500 (20,900) Debt Service Transfers TOTAL 14.565 31,769 40,000 23.560 (16.440) 97 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Investigations Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GRANTFUND POLICE GRANT FUND REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 3,937 741 3,937 741 3,937 741 4,303 9,250 12,000 2,750 502 5,271 4,250 4,500 250 2,186 3,549 4,100 5,560 1,460 6,991 8,820 17,600 22,060 4,460 3,637 22,208 22,400 1,500 (20,900) 3,637 22,208 22,400 1,500 (20,900) 14,565 31,769 40,000 23,560 (16,440) 98 ............. AP 100 Debt Service Funds are used for the purpose of accumulating resources for the payment of interest and principal and related cost of General Government long term debt as follows: e City of Gulf Breeze Loan Sun Bank Leasing ® Ponte Vedra National Lease • Barnett Bank vehicle and equipment lease Suntrust Loan which refinanced City Hall, park improvements and renovations to Public Safety building. 101 CITY OF ATLANTIC BEACH DEBT SERVICE FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE Cash Can Forward 37,639 93,020 136,426 136,427 1 REVENUES Ad Valorem Taxes 44,428 39,579 Transfer from General Fund 473,762 376,128 1,028,609 307,917 (720,692) Transfer from Gas Tax Fund 313,137 351,929 307,554 208,985 (98,569) Transfer from Water Utility Fund 40,911 Interest Earnings (383) 5,818 136,427 38,426 (98,001) TOTAL REVENUES 871,855 773,454 1,336,163 516,902 (819,261) OTHER FINANCING SOURCES 6,200 866,474 1.472.589 653,329 (819,260) TOTAL RESOURCES 915.694 866.474 1.472.589 653.329 (819,260) EXPENDITURES Debt Service Fund 822,674 730,048 1,336,162 614,903 (721,259) TOTAL EXPENDITURES 822,674 730,048 1,336,162 614,903 (721,259) OTHER FINANCING USES CASH RESERVES 93,020 136,426 136,427 38,426 (98,001) TOTAL EXPENDITURES AND CASH RESERVES 915.694 866,474 1.472.589 653,329 (819,260) RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service 822,674 730,048 1,336,162 614,903 (721,259) Transfers TOTAL 822.674 730,048 1.336,162 614.903 (721,259) 102 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES DEBT SERVICE FUND DEBT SERVICE REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal 655,806 581,321 1,166,959 483,729 (683,230) Interest 166,684 148,543 169,203 131,174 (38,029) Other 184 184 Total Debt Service 822,674 730,048 1,336,162 614,903 (721,259) TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 822,674 730,048 1,336,162 614,903 (721,259) 103 C 104 105 Capital Project Funds are used for the purpose of accounting for financial resources and expenditures related to the acquisition or construction of major capital facilities and improvement other than those recorded in the Enterprise (Proprietary) Funds. Following are the Capital Projects proposed for the 1996-97 Budget: Project Description Paving Levy Road from Mayport to Main St. $115,078 Reconfigure Donner Road $ 75,000 Shared Purchase Dutton Island City Portion: 257,500 Port Authority 60,000 Sate of Fla. 575,000 Jacksonville 257,500 Total Purchase Price 1,150,000 Atlantic Boulevard Median Strip Beautification City Portion $40,021 Handicap Beach Access Ramp $10,000 106 Funding Source Gas Tax Funds Gas Tax Funds $200,000 - Conservation and Recreation Land Funds $57,500 - General Fund $40,021 - General Fund 1996 SunTrust Loan CITY OF ATLANTIC BEACH CAPITAL IMPROVEMENT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES Cash Cam f REVENUES Intergovernmental Grants - (Renaissance) FI. Barge Canal Reimbursement Transfer from General Fund Transfer from Gas Tax Fund Transfer from Convention Development Loan Proceeds Interest Earnings TOTAL REVENUES OTHER FINANCING SOURCES TOTALRESOURCES EXPENDITURES Capital Project Expenditures TOTAL EXPENDITURES CASH RESERVES OTHER FINANCING USES TOTAL EXPENDITURES AND CASH RESERVES RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers Ir•1r_11 ACTUAL ACTUAL 1993-94 1994-95 130,305 92,169 REVISED BUDGET BUDGET INCREASE 1995-96 1996-97 DECREASE 170,571 35,852 (134,719) 271.743 684.814 889.536 528.451 (361.085) 151,319 514,244 853,684 497,599 (356,085) 151,319 514,244 853,684 497,599 (356,085) 92,169 170,571 35,852 30,852 (5,000) 28,255 271.743 684,815 889.536 528.451 (361.085) 1,354 90,147 109,054 424,097 40,911 151.319 514.244 107 16,834 (16,834) 836,850 497,599 (339,251) 853,684 497.599 (356.085) 127,802 30,000 (30,000) 200,000 200,000 235,337 3,500 97,521 94,021 125,129 104,000 190,078 190,078 12,073 119,000 65,600 (65,600) 607,865 (607,865) 4,236 6,506 12,000 5,000 (7,000) 141,438 592,645 718,965 492,599 (226,366) 271.743 684.814 889.536 528.451 (361.085) 151,319 514,244 853,684 497,599 (356,085) 151,319 514,244 853,684 497,599 (356,085) 92,169 170,571 35,852 30,852 (5,000) 28,255 271.743 684,815 889.536 528.451 (361.085) 1,354 90,147 109,054 424,097 40,911 151.319 514.244 107 16,834 (16,834) 836,850 497,599 (339,251) 853,684 497.599 (356.085) CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES CAPITAL IMPROVEMENT FUND CAPITAL IMPROVEMENTS 108 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS OPERATING EXPENSES- Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases 700 Insurance Repairs, Maintenance Printing, Publishing 654 Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Road and Materials Supplies 90,147 16,834 Internal Service Charges Total Operating Expenses 1,354 90,147 16,834 (16,834) CAPITAL OUTLAY: Land 235,337 257,500 257,500 Buildings 12,053 158,970 467,761 (467,761) Other Improvements 54,481 29,790 219,089 240,099 21,010 Equipment 42,520 150,000 (150,000) Construction in Progress Total Capital Outlay 109,054 424,097 836,850 497,599 (339,251) DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To General Fund 40,911 To Other Total Transfers 40,911 DIVISION TOTALS: 151,319 514,244 853,684 497,599 (356,085) 108 109 110 Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private businesses where the interest of the City is that the costs of providing goods and services the general public on a continuing basis be financed or recovered primarily through user charges, or where the City has decided that periodic determination of revenues earned, expenses incurred and or net income is appropriate for capital maintenance, public policy, management control or other purposes. • Water Fund - Provides water services to the City of Atlantic Beach and the Buccaneer and Oak Harbor areas which are out of the City's limits. • Sewer Fund - Provides sewer services to the City of Atlantic Beach and the Buccaneer and Oak Harbor areas which are out of the City's limits. • Sanitation Fund - Provides garbage, trash and recycling collection for the City of Atlantic Beach. • Stormwater Utility - Accumulates funds through a stormwater charge for drainage and stormwater improvements in the City. • Utility Bond Construction Fund - Established by bond ordinance to track all bond expenditures for authorized projects funded by proceeds of the 1996 Utility Revenue Bond. • Utility Bond Debt Service Fund - Established by bond ordinance for the required deposit to and payment of principal and interest payments on the 1996 Utility Revenue Bond. In 1996 the City of Atlantic Beach issued $22,835,000 in Utility Revenue Bonds to pay off an existing loan with Barnett Bank and to Fund $12,084,000 in new Water, Sewer and Stormwater Projects. Attached is description of the projects as prepared by the City's engineering firm, Smith and Gillespie Engineers, Inc. Many of these projects are in progress. The Bond Construction Fund reflects the estimated amount to be spent for these projects in 1995/1996 with the balance budgeted for 1996/1997. Please refer to page _ for breakdown on project amounts expended and balances remaining. 111 1996 PROJECT The City proposes a coordinated program of specific projects, some of which are already moving forward. Additional discussion of the specific projects comprising the proposed program may be found in the appropriate previous sections of this report. The projects comprising the 1996 Project are listed below: WATER TREATMENT 1. New Well A new public water supply well will be constructed at Water Treatment Plant #2 in the CAB Division to increase firm yield by 1200 GPM (1.7 MGD) and provide reliability of supply. It is anticipated the addition will fulfill the raw water consumption requirements of the City through 2008 based on projected growth and well yields (GWL, Inc., 1989). The estimated cost of the project is $100,000. 2. City Water Meters All City facilities are to have water meters to aid in water system inventory management, and water conservation. Estimated City facility's water consumption is approximately 0.200 MGD. The estimated cost of the project is $15,000. 3. Corrosion Reduction To meet the public water supply corrosivity limitations required by the U.S. EPA, and protect the public health of the citizenry, chemical addition facilities will be installed at Water Treatment Plants Nos. 3 and No. 4, within a construction project already underway. Estimated cost of the project is $5,000. WASTEWATER TREATMENT 4. New Master Lift Station, Buccaneer WWTP. Due to the expansion of Wonderwood Drive, the master lift station at the Buccaneer WWTP will be removed and reconstructed. The new lift station will include upgrade in capacity, primary screening grit removal and odor control. Estimated cost of the project is $253,000. 5. Facility Improvements, Buccaneer WWTP The plant will be expanded to 1.900 MGD to serve the future build -out demand of the service area, and provide a basis for future expansion of the system into the Mayport Village area. Due to improvements available in process design, the existing treatment components will also be modified and upgraded to extend plant life. Estimated cost of the project is $1,400,000. 6. Influent Flow Meter and Controls, Buccaneer WWTP Project includes installation of influent flow meter and controls for improved process control and record keeping. Estimated cost of project is $8,500. Prepared By: Smith and Gillespie Engineers, Inc. 1 1 ^ l i. Water and Sewer Improvements, Oak Harbor The replacement of small diameter and older water lines will improve level of service and reduce costly emergency repairs. Rehabilitation of sewer system will correct I&I problems, and again greatly reduce the ongoing expense of repeated responses for non -programmed sewer repairs. The cost of the project is estimated to be $1,200,000. 8. Water and Sewer Improvements, Beach Ave. Current water service to this area is inadequate in delivery and pressure, and sewer service requires extension. The estimated cost of the project is $895,000. 9. Water Main Upgrades, Various Locations At several locations throughout the CAB Division, older, smaller water lines will be replaced and upgraded. This is part of the ongoing commitment by the City for water system improvement, and will provide the requisite level of service and fire flow protection standards. It is anticipated there will be a reduction in emergency water system repairs, which resulted from problems with the older lines which are to be replaced. The estimated cost of the project is $894,000. 10. Sewer Rehabilitation In extension of a program which began in 1989, the City will rehabilitate and/or replace older sewer lines throughout the service area. This effort will result in the reduction of I&I related flows at the wastewater plants, and a substantial decrease in non -programmed sewer repairs. Specific I&I related problems which occurred during the heavy storms of summer 1995 will also be mediated by this project, obviating the requirement to maintain a large cash reserve for potential sewer -related emergency work. The estimated cost of the project is $3,200,000. 11. STORMWATER BASTER PLAN IMPLEMENTATION City-wide improvements to the stormwater system in support of the City Commission approved Stormwater Waster Plan (CH2M HILL) will provide water quality treatment and relieve chronic flooding problems which were particularly bad during the heavy storms of last summer (1995). These problems negatively impacted the wastewater treatment, as previously noted, and resulted in significant expenditures in emergency stormwater pumping, wastewater pumping and increased treatment plant flows. This project will compliment the sewer rehabilitation project discussed above. It is a necessary adjunct of the creation of the Stormwater Utility System, and an EPA requirement for obtaining a Stormwater NPDES permit. The estimated cost of the project is $3,982,000. Prepared By: Smith and Gillespie Engineers, Inc. 113 CITY OF ATLANTIC BEACH ENTERPRISE FUNDS COMBINED SUMMARY ENTERPRISE FUNDS POSITION ATLANTIC BEACH WATER AND SEWER FUNDS Atlantic Beach Utility Plant Division Director 1 1 1 Water Plant Superintendent 1 1 1 Lead Utility Plant Operator 1 1 1 "C" Operator Water/Wastewater 4 4 4 "C" Distribution Operator 3 3 3 Lead Utilities Worker 1 1 1 Utility Worker 1 1 1 Meter Reader 2 3 3 Heavy Equipment Operator 1 1 1 Wastewater Operator - PT 2 2 2 17 18 18 BUCCANEER/OAK HARBOR WATER AND SEWER FUNDS: Buccaneer Utility Plant Division Director 1 1 1 Water Plant Superintendent Lead Utility Plant Operator "C" Operator Water/Wastewater 2 2 2 "C" Distribution Operator 1 1 1 Lead Utilities Worker Utility Worker 1 1 1 Meter Reader Heavy Equipment Operator 1 1 1 6 6 6 114 115 CITY OF ATLANTIC BEACH ENTERPRISE FUNDS COMBINED SUMMARY ENTERPRISE FUNDS OTHER FINANCING SOURCES TOTAL RESOURCES EXPENDITURES WATER UTILITY SEWER UTILITY SANITATION STORMWATER UTILITY BOND CONSTRUCTION UTILITY BOND DEBT SERVICE TOTAL EXPENDITURES OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL 210,825 642,252 10.028.995 11,862.223- 28.246.596 24.618.301 (3.628.295) 1,950,063 1,827,689 1,945,511 REVISED (46,522) 3,145,284 3,722,367 ACTUAL ACTUAL BUDGET BUDGET INCREASE 1,050,155 1993-94 1994-95 1995-96 1996-97 DECREASE CASH CARRY FORWARD 2,589,192 3,469,571 4,766,487 15,712,996 10,946,509 REVENUES 6,303,531 7,034,316 12,533,600 1,308,212 1,308,212 WATER UTILITY 2,236,570 2,758,153 1,810,212 1,975,521 165,309 SEWER UTILITY 3,620,145 3,664,658 5,487,289 3,238,994 (2,248,295) SANITATION 1,166,177 1,092,911 1,039,700 1,071,000 31,300 STORMWATER 206,086 234,678 224,400 234,000 9,600 UTILITY BOND CONSTRUCTION 13,273,611 982,997 (12,290,614) UTILITY BOND DEBT SERVICE 1,644,897 1,402,793 (242,104) TOTAL REVENUES 7,228,978 7,750,400 23,480,109 8,905,305 (14,574,804) OTHER FINANCING SOURCES TOTAL RESOURCES EXPENDITURES WATER UTILITY SEWER UTILITY SANITATION STORMWATER UTILITY BOND CONSTRUCTION UTILITY BOND DEBT SERVICE TOTAL EXPENDITURES OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL 210,825 642,252 10.028.995 11,862.223- 28.246.596 24.618.301 (3.628.295) 1,950,063 1,827,689 1,945,511 1,898,989 (46,522) 3,145,284 3,722,367 6,536,509 3,260,178 (3,276,331) 1,076,082 1,395,714 1,050,155 1,066,079 15,924 132,102 88,546 371,425 112,350 (259,075) 1,524,448 1,483,464 2,630,000 11,626,608 8,996,608 6,303,531 7,034,316 12,533,600 1,308,212 1,308,212 6,303,531 7,034,316 12,533,600 19,272,416 6,738,816 255,893 61,420 3,469,571 _ 4,766,487 15,712,996 5,345,885 (10,367,111) 10.028.995 11.862.223 28.246,596 24,618.301 (3.628,295) 1,209,193 987,866 899,376 926,026 26,650 1,878,136 2,691,509 3,192,468 3,092,074 (100,394) 1,377,016 1,507,050 6,730,363 11,932,158 5,201,795 314,738 364,427 1,061,393 1,413,946 352,553 1,524,448 1,483,464 650,000 1,908,212 1,258,212 6,303,531 7,034,316 12,533,600 19 272,416 6,738.816 116 WATER U TIL / T Y FUND 117 CASH Restricted Cash Operating Cash CASH CARRY FORWARD REVENUES Minimum Water Excess Water Water Cut - In Fee Service Charges Delinquent Charges Water Connection Charges Backflow Preventor Inspection Special Assessment Water Capital Facilities Charge Water Capital Improvement Interest Eamings Lot Clearings Miscellaneous Transfers - In Debt Proceeds TOTALREVENUES OTHER FINANCING SOURCES TOTAL RESOURCES CITY OF ATLANTIC BEACH WATER UTILITY FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 100,479 20,374 21,169 250,000 228,831 (78,426) 499,011 1,445,996 1,081,866 (364,130) 22,053 519,385 1,467,165 1,331,866 (135,299) 513,870 577,205 616,000 680,000 710,407 796,544 844,000 949,521 29,112 21,626 22,000 24,000 38,762 34,435 25,000 28,000 189,710 171,540 80,000 85,000 69,254 54,945 65,000 70,000 4,935 4,061 4,000 4,000 24,680 48,285 OTHER FINANCING USES 47,210 33,425 37,950 35,000 12,176 20,374 21,169 250,000 32,890 75,435 55,000 91,000 1,445,996 9 1,158,398 76,532 8,620 919 9,000 9,000 400,000 583,464 TOTAL EXPENDITURES AND 154,944 356,260 52,262 2,236,570 2,758,153 1,810,212 1,975,521 210,825 17,316 2.469.448 3.294.854 3.277.377 3.307.387 64,000 105,521 2,000 3,000 5,000 5,000 (2,950) 36,000 (52,262) 165,309 30.010 EXPENDITURES Atlantic Beach 681,820 706,793 722,251 604,118 (118,133) Buccaneer and Oak Harbor 640,478 447,181 522,585 337,322 (185,263) Administrative and Non - Divisional 627,765 673,715 700,675 957,549 256,874 TOTAL EXPENDITURES 1,950,063 1,827,689 1,945,511 1,898,989 (46,522) OTHER FINANCING USES Restricted Cash 20,374 21,169 250,000 250,000 Operating Cash 499,011 1,445,996 1,081,866 1,158,398 76,532 CASH RESERVES 519,385 1,467,165 1,331,866 1,408,398 76,532 TOTAL EXPENDITURES AND CASH RESERVES 2.469,448 3,294,854 3.277.377 3.307.387 30.010 RESOURCE ALLOCATION: Personal Services 351,446 371,398 388,773 396,930 8,157 Operating Expenses 613,662 636,936 881,759 864,311 (17,448) Capital Outlay 619,885 511,720 335,987 63,150 (272,837) Debt Service 91,047 107,635 138,992 44,598 (94,394) Transfers 274,023 200,000 200,000 530,000 330,000 TOTAL 1.950.063 1.827.689 1,945,511 1.898,989 (46,522) 118 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT: WATER DESCRIPTION: The Atlantic Beach and Buccaneer Water Divisions operate four treatment plants that pump potable water through the water distribution system to over 6,000 connections for consumption and fire protection. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1995 - 96 • Replaced 96% of City water meters with touchread meters. s Converted from quarterly to monthly meter reading, increasing meters read by 56,000 per year. • Combined Distribution/Collection crews and improved efficiency. • Verified and completed 8,411 Service Orders from October 1995 -May 1996. a Accepted Hidden Cove (Phase I) and Francis Cove Subdivisions water and sewer utilities. Completed Oceanwalk water main loop form Selva Marina Drive. s Completed in-house design of Forrestal and Saratoga Circles and Mayport Road extension near Pioneer Drive. GOALS and OBJECTIVES: FISCAL YEAR 1996 - 97 o Construct new well at Water Treatment Plant #2. ® Complete Oak Harbor and Beach Avenue Utility Improvements. • Increase volume of in-house work provided by DistributioNCollection Crew. • Initiate backflow prevention/control and valve maintenance programs. a Construct mains as needed in areas of other capital projects. WORKLOAD INDICATORS FY 96 FY '95 FY 94 Gallons Treated - AB (Annually, in Million Gallons) 793.20 1,073.00 1,022.00 Gallons Treated - Buccaneer (Annually, in Million Gallons) 392. Od, 367.71 354.24_ Service Orders Processed and Completed 8, 411 119 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES WATER UTILITY FUND ATLANTIC BEACH DIVISION Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 681,820 706,793 722,251 604,118 (118,133) 120 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 162,190 177,402 174,157 179,606 5,449 Overtime 12,015 18,957 16,000 26,240 10,240 Special Pay 6,438 8,015 9,000 9,750 750 SUB -TOTAL 180,643 204,374 199,157 215,596 16,439 BENEFITS FICA 13,330 15,941 15,274 16,523 1,249 Pension 15,964 16,884 21,395 21,766 371 Health Insurance 13,727 13,235 12,194 15,633 3,439 Worker & Unemploy Comp 8,467 9,228 7,293 10,500 3,207 SUB -TOTAL 51,488 55,288 56,156 64,422 8,266 Total WAGES and BENEFITS 232,131 259,662 255,313 280,018 24,705 OPERATING EXPENSES: Professional Services 12,822 26,970 5,000 10,000 5,000 Accounting, Auditing Contractual Services 24,611 25,770 46,385 45,500 (885) Travel, Training 538 1,357 4,000 5,750 1,750 Communication 2,657 1,616 3,200 4,000 800 Postage 9,931 3,000 3,500 500 Utilities 35,311 33,679 38,000 48,000 10,000 Rentals, Leases 4,060 5,513 4,500 5,500 1,000 Insurance Repairs, Maintenance 24,824 38,021 85,400 53,850 (31,550) Printing, Publishing 3,363 828 3,500 4,000 500 Advertising, Promotion Other Current Charges 1,686 1,677 10,000 12,500 2,500 Office Supplies 283 34 1,500 2,000 500 Operating Supplies 61,343 37,973 104,618 102,650 (1,968) Books, Sub, Memberships 642 396 2,000 2,700 Intemal Service Charges Total Operating Expenses 182,071 173,834 311,103 299,950 (11,153) CAPITAL OUTLAY: Land Buildings 1,252 (1,252) Other Improvements 169,073 220,094 111,083 (111,083) Equipment 98,545 53,203 43,500 24,150 (19,350) Construction in Progress Total Capital Outlay 267,618 273,297 155,835 24,150 (131,685) Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 681,820 706,793 722,251 604,118 (118,133) 120 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES WATER UTILITY FUND BUCCANEER / OAK HARBOR DIVISION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE WAGES Salaries and Wages 83,176 72,048 85,975 68,400 (17,575) Overtime 9,182 13,222 13,000 15,320 2,320 Special Pay 1,843 2,115 6,000 4,500 (1,500) SUB -TOTAL 94,201 87,385 104,975 88,220 (16,755) BENEFITS FICA 7,058 6,708 8,123 6,950 (1,173) Pension 7,704 7,847 10,351 8,835 (1,516) Health Insurance 7,016 5,329 4,695 5,932 1,237 Worker & Unemploy Comp 3,336 4,467 5,316 6,975 1,659 SUB -TOTAL 25,114 24,351 28.485 28,692 207 Total WAGES and BENEFITS 119,315 111,736 133,460 1.16,912 (16,548) OPERATING EXPENSES: Professional Services 5,235 625 8,500 (8,500) Accounting, Auditing Contractual Services 11,554 7,663 25,000 25,000 Travel, Training 1,034 688 2,900 2,900 Communication 1,685 2,100 4,700 6,860 2,160 Postage 1,477 206 1,000 1,000 Utilities 83,042 30,360 56,000 56,000 Rentals, Leases 1,555 1,490 3,000 3,000 Insurance Repairs, Maintenance 10,451 23,597 56,100 35,900 (20,200) Printing, Publishing 490 1,091 1,000 1,000 Advertising, Promotion Other Current Charges 8,229 285 2,000 2,000 Office Supplies 230 356 1,000 2,300 1,300 Operating Supplies 43,050 27,960 46,573 44,250 (2,323) Books, Sub, Memberships 864 601 1,200 1,200 Internal Service Charges Total Operating Expenses 168,896 97,022 208,973 181,410 (27,563) CAPITAL OUTLAY: Land Buildings 1,500 1,500 Other Improvements 241,212 217,045 160,929 (160,929) Equipment 111,055 21,378 19,223 37,500 18,277 Construction in Progress Total Capital Outlay 352,267 238,423 180,152 39,000 (141,152) Principal Interest Other Total Debt Service To General Fund To Other Total Transfers DIVISION TOTALS: 640,478 447,181 522,585 337,322 (185,263) 121 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker $ Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To General Fund To Sewer Utility Fund To Debt Service Total Transfers DIVISION TOTALS: CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES WATER UTILITY FUND ADMINISTRATIVE AND NON - DIVISIONAL REVISED { ACTUAL ACTUAL BUDGET BUDGET INCREASE (j 1993-94 1994-95 1995-96 1996-97 DECREASE 7,000 6,000 6,500 500 39,338 37,993 25,555 28,110 2,555 223,357 321,087 330,128 348,341 18,213 262,695 366,080 361,683 382,951 21,268 10,543 10,543 11,714 11,714 80,504 97,092 127,278 32,884 (94,394) 91,047 107,635 138,992 44,598 (94,394) 274,023 200,000 200,000 200,000 330,000 330,000 274,023 200,000 200,000 530,000 330,000 627,765 673,715 700,675 957,549 2562874 122 SEWER U TIL / T Y FUND 123 CITY OF ATLANTIC BEACH SEWER UTILITY FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE CASH Restricted Cash 476,981 315,331 461,530 250,000 (211,530) Operating Cash 1,664,273 2,215,494 2,369,867 1,532,177 (837,690) CASH CARRY FORWARD 2,141,254 2,530,825 2,831,397 1,782,177 (1,049,220) REVENUES E.P.A. Grant Sewer Service Base Charge 1,024,171 1,149,641 1,223,000 1,284,000 61,000 Sewer Service Volume Charge 1,189,555 1,372,791 1,438,000 1,550,994 112,994 Sewer Connection Charge 155,691 129,560 114,000 128,000 14,000 SewerAssesments 33,414 82,838 Capital Facilities Acquisition Charges 144,032 121,028 110,000 126,000 16,000 Interest Earnings 106,021 194,581 128,000 150,000 22,000 Miscellaneous 1,326 160 Debt Proceeds 965,935 614,059 2,474,289 (2,474,289) TOTAL REVENUES 3,620,145 3,664,658 5,487,289 3,238,994 (2,248,295) OTHER FINANCING SOURCES 358,281 TOTAL RESOURCES 5.761.399 6.553.764 8.318.686 5.021.171 (3 297.515) EXPENDITURES Atlantic Beach 1,403,493 1,865,314 4,109,692 1,032,588 (3,077,104) Buccaneer and Oak Harbor 432,164 469,753 893,151 605,752 (287,399) Administrative and Non - Divisional 1,309,627 1,387,300 1,533,666 1,621,838 88,172 TOTAL EXPENDITURES 3,145,284 3,722,367 6,536,509 3,260,178 (3,276,331) OTHER FINANCING USES 85,290 Restricted Cash 315,331 461,530 250,000 250,000 Operating Cash 2,215,494 2,369,867 1,532,177 1,510,993 (21,184) CASH RESERVES 2,530,825 2,831,397 1,782,177 1,760,993 (21,184) TOTAL EXPENDITURES AND CASH RESERVES 5,761.399 6.553.764 8.318.686 5,021.171 (3,297,515) RESOURCE ALLOCATION: Personal Services 455,031 451,009 507,505 521,683 14,178 Operating Expenses 912,318 1,244,993 1,284,629 1,256,747 (27,882) Capital Outlay 692,067 988,802 3,571,974 242,400 (3,329,574) Debt Service 216,483 254,099 922,401 61,136 (861,265) Transfers 869,385 783,464 250,000 1,178,212 928,212 TOTAL 3.145.284 3.722.367 6.536.509 3.260.178 (3.276.331) 124 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT - Sewer Operations manages and maintains the 20 miles of the sanitary sewer DESCRIPTION: collection system and the 29 sewage pumping stations that pump the sanitary sewage to the sewer treatment plants for treatment. The division maintains two sewage treatment plants; a 3 million gallon a day plant and a 1.3 million gallon a day plant that pump the treated sewage to the St. John's River and disposes of the treated by-product (sludge) at the County landfill. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1995 - 96 • Completed construction and star` -up of new 3 MGD Wastewater Treatment Plant Expansion. • Completed rehab of SailtAire Stormwater, Sewer & Water System and constructed new lits station at east end of David Street. • Retrofitted sludge containers. • Began design of Buccaneer Wastewater Treatment Plant Expansion and Master Lill` Station. • Accepted maintenance of sewer lines -Hidden Cove, Selva Linkside ll and Francis Cove. • Completed construction of sulfur dioxide instrumentation and control at Buccaneer WTP. GOALS and OBJECTIVES: FISCAL YEAR 1996 - 97 • Replace valves at lift stations "A" through "F". • Continue lab certification. • Continue sewer collection system upgrades and rehabilitation • Complete CAD maps for sewer lines. • Upgrade Wastewater Treatment Plant #2 to 2.OMGD, including Master Wet Well. Construct Beach Avenue Sewer lines. WORKLOAD INDICATORS FY'96 FY'95 FY'94 Gallons Treated - AB (Annually, in Million Gallons) 779.688 909.00 896.00 Gallons Treated - Buccaneer (Annually, in Million Gallons) 391 375.09 362.57 125 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SEWER UTILITY FUND ATLANTIC BEACH DIVISION To To Other Total Transfers DIVISION TOTALS: 1.403,493 1,865,314 4,109,692 1,032,588 (3 077,104) 126 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 200,720 196,160 240,991 239,683 (1,308) Overtime 38,679 32,285 15,000 27,600 12,600 Special Pay 6,571 5,658 12,200 12,000 (200) SUB -TOTAL 245,970 234,103 268,191 279,283 11,092 BENEFITS FICA 17,652 18,869 20,517 21,400 883 Pension 19,935 19,910 28,811 28,288 (523) Health Insurance 14,248 11,220 14,065 13,640 (425) Worker & Unemploy Comp 7,555 9,677 12,649 13,120 471 SUB -TOTAL 59,390 59,676 76,042 76,448 406 Total WAGES and BENEFITS 305,360 293,779 344,233 355,731 11,498 OPERATING EXPENSES: Professional Services 8,114 5,387 4,000 7,500 3,500 Accounting, Auditing Contractual Services 59,596 140,794 58,705 59,500 795 Travel, Training 1,960 1,637 3,000 4,000 1,000 Communication 1,147 1,756 3,500 3,500 Postage 2,782 233 3,000 3,400 400 Utilities 150,281 162,212 165,000 175,000 10,000 Rentals, Leases 3,869 4,882 12,500 7,500 (5,000) Insurance 27,836 Repairs, Maintenance 113,659 197,755 133,230 125,500 (7,730) Printing, Publishing 3,974 3,320 4,400 6,500 2,100 Other Current Charges 57,364 19,023 55,190 15,000 (40,190) Office Supplies 1,344 186 2,500 3,000 500 Operating Supplies 70,165 83,284 94,588 90,207 (4,381) Road Materials 167 Books, Sub, Memberships 1,361 1,168 2,837 2,850 13 Internal Service Charges Total Operating Expenses 503,452 621,804 542,450 503,457 (38,993) CAPITAL OUTLAY: Land Buildings Other Improvements 367,294 909,774 3,205,384 48,500 (3,156,884) Equipment 227,212 39,957 17,625 124,900 107,275 Construction in Progress Total Capital Outlay 594,506 949,731 3,223,009 173,400 (3,049,609) DEBT SERVICE: Principal Interest Other 175 Total Debt Service 175 To To Other Total Transfers DIVISION TOTALS: 1.403,493 1,865,314 4,109,692 1,032,588 (3 077,104) 126 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SEWER UTILITY FUND BUCCANEER / OAK HARBOR DIVISION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE WAGES Salaries and Wages 105,297 99,648 100,611 109,033 8,422 Overtime 12,485 18,324 16,700 12,650 (4,050) Special Pay 839 6,835 7,700 7,000 (700) SUB -TOTAL 118,621 124,807 125,011 128,683 3,672 BENEFITS FICA 8,681 9,602 9,722 9,985 263 Pension 8,692 9,891 15,139 12,873 (2,266) Health Insurance 9,352 7,501 8,403 7,611 (792) Worker& Unemploy Comp 4,325 5,429 4,997 6,800 1,803 SUB -TOTAL 31,050 32,423 38,261 37,269 (992) Total WAGES and BENEFITS 149,671 157,230 163,272 165,952 2,680 OPERATING EXPENSES: Professional Services 7,745 1,832 26,400 14,000 (12,400) Accounting, Auditing Contractual Services 26,567 29,125 56,300 58,800 2,500 Travel, Training 665 199 2,900 3,400 500 Communication 2,059 2,458 4,500 4,900 400 Postage 1,375 12 500 500 Utilities 28,163 79,690 73,200 80,000 6,800 Rentals, Leases 2,097 2,007 2,800 3,500 700 Insurance 22,833 Repairs, Maintenance 32,784 84,862 138,352 116,950 (21,402) Printing, Publishing 882 227 1,000 100 Other Current Charges (335) 9,062 8,800 10,500 1,700 Office Supplies 358 259 1,014 1,250 236 Operating Supplies 59,149 63,482 63,948 74,300 10,352 Road Materials 52 500 1,000 500 Books, Sub, Memberships 590 185 700 700 Internal Service Charges Total Operating Expenses 184,932 273,452 380,914 370,800 (10,114) CAPITAL OUTLAY: Land 19,165 Buildings Other Improvements 11,775 309,000 10,000 (299,000) Equipment 78,396 27,296 39,965 59,000 19,035 Construction in Progress Total Capital Outlay 97,561 39,071 348,965 69,000 (279,965) DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To Water Utility Fund To O.H. Sewer To General Fund To C.A.B. Sewer Total Transfers DIVISION TOTALS6 432,164 469,753 893,151 605,752 (287,399) 127 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SEWER UTILITY FUND ADMINISTRATIVE AND NON - DIVISIONAL REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing 7,000 6,000 6,500 500 Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance 20,457 25,137 27,650 2,513 Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges 223,934 322,280 330,128 348,340 18,212 Total Operating Expenses 223,934 349,737 361,265 382,490 21,225 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal 14,453 14,452 501,835 16,059 (485,776) Interest 201,855 239,647 420,566 45,077 (375,489) Other Total Debt Service 216,308 254,099 922,401 61,136 (861,265) TRANSFERS: To General Fund 292,163 200,000 250,000 200,000 (50,000) To Water Utility Fund 400,000 583,464 Other 177,222 978,212 978:212 Total Transfers 869,385 783,464 250,000 1,178,212 928,212 DIVISION TOTALS: 1,309,627 1,387,300 1,533,666 1,621,838 88,172 128 SAN/TAT/ON FUND 129 CITY OF ATLANTIC BEACH SANITATION FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE CASH Operating Cash 359,693 330,972 294,824 284,369 (10,455) CASH CARRY FORWARD 359,693 330,972 294,824 284,369 (10,455) REVENUES Garbage Services 1,136,057 1,074,558 1,014,700 1,056,000 41,300 Interest Earnings 10,477 22,751 10,000 1,066,079 (10,000) Recycle Grant 19,643 8,120 15,000 15,000 15,924 Sale of Equipment 118,816 (12,518) Miscellaneous Revenues 330,972 294,824 284,369 289,290 4,921 TOTAL REVENUES 1,166,177 1,092,911 1,039,700 1,071,000 31,300 OTHER FINANCING SOURCES 266,655 TOTAL RESOURCES 1,525,870 1.690.538 1.334.524 1,355,369 20.845 EXPENDITURES 402,716 165,459 3,098 7,413 4,315 Operating Expenses 302,049 723,694 847,057 858,666 11,609 Sanitation 1,076,082 1,395,714 1,050,155 1,066,079 15,924 TOTAL EXPENDITURES 1,076,082 1,395,714 1,050,155 1,066,079 15,924 OTHER FINANCING USES 118,816 Operating Cash 330,972 294,824 284,369 289,290 4,921 CASH RESERVES 330,972 294,824 284,369 289,290 4,921 TOTAL EXPENDITURES AND CASH RESERVES 1,525,870 1,690,538 1,334,524 1,355.369 20.845 RESOURCE ALLOCATION: Personal Services 402,716 165,459 3,098 7,413 4,315 Operating Expenses 302,049 723,694 847,057 858,666 11,609 Capital Outlay 25,510 5,568 Debt Service 2,399 993 Transfers 343,408_ 500,000 200,000 200,000 TOTAL 1.076,082 1,395,714 1,050,155 1.066,079 15.924 AUTHORIZED PERSONNEL POSITION 1995/1996 1996/1997 0 0 0 0 0 0 0 0 0 0 130 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT: SANITATION DESCRIPTION: The Sanitation Department's budget reflects the operating funds needed to support: (1) continued City involvement in the Recycling Program; (2) the maintenance and operation of one trash boom truck and a percentage of one individual's salary, and, (3) contractual obligation compliance with the refuse contractor. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1995 - 96 • Obtained recycling bins and 6 foot high back benches with recycling grant money. • Obtained 32 gallon trash receptacles made of 100% recycled plastic. • Monitored contractor's performance and insured that second year of contract improved from the first year. • Encouraged residents to continue high level of recycling and provided composting bins free of charge. GOALS and OBJECTIVES: FISCAL YEAR 1996 - 97 • Continue to monitor and further enhance private contractor's performance. • Continue to ensure resident complaints are handled in a timely fashion. • Continue to utilize recycling grant money in effective and innovative ways. WORKLOAD INDICATORS FY 96 FY 95 FY 94 Number of Residential Accounts Number of Commercial Accounts 4,465 89 4,200 80--- 4,400 80 13'1 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To General Fund To Other Total Transfers DIVISION TOTALS: CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SANITATION FUND SANITATION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 246,352 80,447 2,233 2,233 2,399 53,174 21,580 87 1,000 913 6,304 486,558 672,700 680,000 7,300 305,830 102,027 2,320 3,233 913 22,144 8,261 178 250 72 22,780 29,237 268 240 (28) 25,604 7,180 185 190 5 26,358 18,754 147 3,500 3,353 96,886 63,432 778 4,180 3,402 17,640 10,475 402,716 165,459 3,098 •7,413 4,315 495 5,568 25,510 5,568 2,399 993 3,000 4,000 4,000 500,000 200,000 200,000 138,950 486,558 672,700 680,000 7,300 47 2,471 1,000 500 (500) 7,314 2,425 42,550 12,607 5,118 5,629 511 40,170 15,535 5,000 5,000 1,335 300 300 17,640 10,475 15,000 15,000 285 20 52,127 16,410 800 800 175,329 143,439 147,437 3,998 302,049 723,694 847,057 858,666 11,609 25,510 5,568 25,510 5,568 2,399 993 2,399 993 343,408 500,000 200,000 200,000 343,408 500,000 200,000 200,000 1,076,082 1,395,714 1,050,155 1,066,079 15,924 132 133 CITY OF ATLANTIC BEACH STORMWATER DRAINAGE FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES CASH Restricted Cash Operating Cash CASH CARRY FORWARD REVENUES Stormater Utility Fees Interest Eamings Loan Proceeds Transfers - In TOTAL REVENUES OTHER FINANCING SOURCES TOTAL RESOURCES EXPENDITURES Stormwater Utilities TOTAL EXPENDITURES OTHER FINANCING USES Restricted Cash Operating Cash CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL 202,820 227,825 224,400 234,000 9,600 3,266 6,853 206,086 234,678 224,400 234,000 9,600 1 272.278 323.067 397.501 260.076 (137.425 I 132,102 88,546 REVISED 112,350 (259,075) ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 88,389 173,101 26,076 147,726 121,650 66,192 88,389 173,101 26,076 (147,025) 66,192 88,389 173,101 26,076 (147,025) 202,820 227,825 224,400 234,000 9,600 3,266 6,853 206,086 234,678 224,400 234,000 9,600 1 272.278 323.067 397.501 260.076 (137.425 I 132,102 88,546 371,425 112,350 (259,075) 132,102 88,546 371,425 112,350 (259,075) 51,787 61,420 88,389 173,101 26,076 147,726 121,650 88,389 173,101 26,076 147,726 121,650 272.278 323.067 397.501 260.076 (_137.425) 50,107 85,886 179,023 112,350 (66,673) 39,554 960 192,402 (192,402) 4,809 1,700 37,632 132.102 88,546 371.425 112.350 (259,075) 134 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT: DESCRIPTION., The Stormwater Utility Department's budget reflects the operating funds needed to support stormwater (drainage) system maintenance and improvements. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1995 - 96 • Improved drainage system in SaiiAire Subdivision. • Bid out street sweeping bi-monthly. • Constructed drainage systems: 16th St. & Ocean Blvd., 3rd St., Dudley St., Begonia St., and Donner Rd. • Replaced 36 inch pipe on Dora Street. • Accepted FDOT dich maintenance from Mayport Rd. to Sunrise Church on Aquatic Dr. • Personnel obtained "C" certification in Stormwater. • Began maintenance of waterways between Selva Marina Country Club and Fleet Landing at south end of Oceanwalk subdivision. GOALS and OBJECTIVES: FISCAL YEAR 1996 - 97 • Continue ditch maintenance and spraying. • Complete Jasmine Street retention pond. • Continue Stormwater Master Plan Improvements. • Obtain additional stormwater licenses. • Initiate outfall monitoring and sampling when required by EPA. WORKLOAD INDICATORS FY 96 FY 95 FY 94 Miles of Ditches 6.02 5.40 4.65 Miles of Storm Sewer 8 7 6 Number of Catch Basins 439 433 430 135 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Intemal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service To General Fund To Other Total Transfers DIVISION TOTALS: CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES STORMWATER DRAINAGE FUND STORMWATER DRAINAGE REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 11,359 48,747 30,000 (30,000) 1,000 (1,000) 16,860 15,812 106,206 80,000 (26,206) 500 1,450 950 4,487 960 192,402 (192,402) 35,067 39,554 960 192,402 (192,402) 4,809 1,700 4,809 1,700 37,632 132,102 88,546 371,425 112,350 (259,075) G 136 1,610 19,847 15,135 34,917 22,500 (12,417) 812 415 1,000 (1,000) 300 1,229 3,493 5,000 8,000 3,000 374 400 400 50,107 85,886 179,023 112,350 (66,673) 4,487 960 192,402 (192,402) 35,067 39,554 960 192,402 (192,402) 4,809 1,700 4,809 1,700 37,632 132,102 88,546 371,425 112,350 (259,075) G 136 137 CONSTRUCT/ON FUND 138 DEPARTMENT DESCRIPTION and HIGHLIGHTS ► .7ilo��i��I►�1► DESCRIPTION. The Utility Revenue Bond Construcion fund accounts for the utility project expenditures financed by the 1996 Utility Revenue Bond. The cash balance forward is restricted for project expenditures as well as the investment earnings on these funds. The project costs are budgeted in total less any amounts expended in the prior year. Following is an estimate of the amount to be expended for these projects for fiscal year 1995/1996 and the balance which is budgeted for fiscal year 1996/1997. Please note; project estimated costs are periodically revised and updated based engineering and bid results. 1995/96 1996/97 BOND PROJECTS: BUDGET ESTIMATED BALANCE Atlantic Beach Sewer Plant Exp. 1,373,857 1,274,692 99,165 Enlarge and Rehab WTP #3 655,809 555,809 100,000 Contingency 142,942 11,569 131,373 2,172, 608 1,842,070 330,538 Sewer Main Rehab New Well at WTP #2 Water Main Upgrades Beach Avenue Improvments City Property Meters & Cor. Buccaneer Wastewater Impr. Oak Harbor Water & Sewer Impr, Stormwater Master Plan Contingency 139 3,200,000 153,392 3,046,608 100,000 0 100,000 894,000 208,335 685,665 895,250 25,948 869,302 20,000 0 20,000 1,661,500 166,706 1,494,794 1,200,000 33,921 1,166, 079 3,982,000 199,628 3,782,372 131,250 0 131,250 12, 084, 000 787,930 11, 296, 070 14,256,608 2 630 000 11,626 608 CITY OF ATLANTIC BEACH UTILITY REVENUE BOND CONSTRUCTION FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES CASH Restricted Cash Operating Cash CASH CARRY FORWARD REVENUES Bond Proceeds Interest Earnings TOTAL REVENUES OTHER FINANCING SOURCES TOTAL RESOURCES EXPENDITURES Water, Sewer and Stormwater Improvements TOTAL EXPENDITURES OTHER FINANCING USES Restricted Cash Operating Cash CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 10,643,611 10,643,611 10,643,611 10,643,611 12,936,611 (12,936,611) 337,000 982,997 645,997 13,273,611 982,997 (12,290,614) 13.273.611 11,626-608 (1.647.003) 1 2,630,000 11,626,608 8,996,608 2,630,000 11,626,608 8,996,608 10,643,611 (10,643,611) 10,643,611 (10,643,611) 13.273.611 11.626.608 (1.647.003) 140 2,630,000 11,626,608 8,996,608 2.630.000 11.626.608 8 996.608 141 DEBT SERV/CE FUND 142 143 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT.UTILLTY BQ.N..D DEBT SERV/CE. FUND.. >. DESCRIPTION. The Utility Revenue Bond Debt Service fund accounts for the interest and principal payments on the 1996 Utility Revenue Bonds. These funds are restricted by bond covenants which also specify the required deposits to this fund on an anual basis. Following is a schedule of the debt service payments-for the Bonds. Bond Year Ending Total October 1 Principal Interest Debt Service 1996 704,421.67"' 704,421.67 1997 1,207,580.00 1,207,580.00 1998 395,000 1,207,580.00 1,602,580.00 1999 410,000 1,192,175.00 1,602,175.00 2000 425,000 1,175, 365.00 1,600, 365.00 2001 445,000 1,157,090.00 1,602,090.00 2002 465,000 1,137,510.00 1,602, 510.00 2003 485,000 1,116,585.00 1,601,585.00 2004 510,000 1,094,275.00 1,604,275.00 2005 530,000 1,070,305.00 1,600,305.00 2006 555,000 1,044,865.00 1,599,865.00 2007 585,000 1,017,670.00 1,602,670.00 2008 615,000 987,835.00 1,602,835.00 2009 645,000 955,855.00 1,600,855.00 2010 680,000 921,670.00 1,601,670.00 2011 720,000 884,950.00 1,604,950.00 2012 755,000 845,350.00 1,600350.00 2013 800,000 803,825.00 1,603,825.00 2014 845,000 759,825.00 1,604,825.00 2015 890,000 713,350.00 1,603,350.00 2016 940,000 664,400.00 1,604,400.00 2017 990,000 612,700.00 1,602,700.00 2018 1,045,000 558,250.00 1,603,250.00 2019 1,100,000 500,775.00 1,600,775.00 2020 1,160,000 440,275.00 1,600,275.00 2021 1,225,000 376,475.00 1,601,475.00 2022 1,295,000 309,100.00 1,604,100.00 2023 1,365,000 237,875.00 1,602,875.00 2024 1,440,000 162, 800.00 1, 602, 800.00 2025 1,520,000 83,600.00 1,603,600.00 TOTAL $22,835,000 $23,944,331.67 546,779,331.67 143 CITY OF ATLANTIC BEACH UTILITY REVENUE BOND DEBT SERVICE FUND FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE CASH Restricted Cash 1,644,897 1,644,897 Operating Cash CASH CARRY FORWARD 1,644,897 1,644,897 REVENUES TOTAL EXPENDITURES 1,308,212 1,308,212 Bond Proceeds 1,599,897 (1,599,897) Interest Earnings 45,000 94,581 49,581 Transfers from other funds TOTAL EXPENDITURES AND 1,308,212 1,308,212 TOTAL REVENUES 1,644,897 1,402,793 (242,104) OTHER FINANCING SOURCES TOTAL RESOURCES 1.644.897 3.047.690 1.402.793 EXPENDITURES Pdncipal Interest 1,308,212 1,308,212 TOTAL EXPENDITURES 1,308,212 1,308,212 OTHER FINANCING USES Restricted Cash 1,644,897 1,739,478 94,581 Operating Cash CASH RESERVES 1,644,897 1,739,478 94,581 TOTAL EXPENDITURES AND CASH RESERVES 1.644.897 3,047.690 1.402,793 RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service 1,308,212 1,308,212 Transfers TOTAL 1,308,212 1.308,212 144 145 IN TERNA L SERV/CE FUNDS 146 Internal Service Funds are used to account for the financing of goods or services provided by one department to other departments of the City, on a cost reimbursement basis. The following Internal Service Funds were established: • City Manager • Accounting and Finance • Public Works Administration • Fleet Maintenance Internal Service Funds are allocated to other departments based on the services provided to the departments. The Internal Service Funds are allocated as follows: City Manger - City Manager and Deputy City Manager salaries and expenses are allocated based on a study of time spent in various departments. The Administrative Assistant salary and expenses and Employee Assistance Program are allocated to departments based on the number of employees in each department. The receptionist salary and expenses are allocated based on telephone coverage for departments. Accounting & Finance - Cashiers and Utility Billing personnel and the related supply, postage and computer expenses are allocated evenly to the Water, Sewer and Sanitation Funds. The Finance Director and Assistant Finance Director are allocated based on a study of time spent in supervision and performing accounting functions. The Accounts Payable/Payroll Clerk is allocated based on number of checks written for each department. The Purchasing Agent and related expenses is allocated based on number of purchase orders issued for each department. Public Works Administration - Public Works Director ,Assistant Director , Clerks and related departmental expenses are allocated to various departments based on a study of time spent in Streets and Roads, Water, Sewer, Sanitation and Fleet Maintenance. Fleet Maintenance - Fleet maintenance costs are allocated to departments based on a summary of work order repairs for each department for one year. 147 CITY OF ATLANTIC BEACH INTERNAL SERVICE FUNDS COMBINED SUMMARY OF REVENUES AND EXPENDITURES AUTHORIZED POSITIONS REVISED 1995/1998 1996H997 POSITION ACTUAL ACTUAL BUDGET BUDGET INCREASE City Manager 1993-94 1994-95 1995-96 1996-97 DECREASE Cath Carry..Fo ward 1 1 20,884 10,158 (10,726) REVENUES 1 1 Finance Director 1 1 City Manager 120,527 249,224 258,994 209,418 (49,576) Finance & Accounting 343,556 449,242 527,113 631,291 104,178 Public Works Administration 164,582 282,590 294,193 278,844 (15,349) Fleet Maintenance 155,756 231,533 184,678 170,920 (13,758) TOTAL REVENUES 784,421 1,212,589 1,264,978 1,290,473 25,495 OTHER FINANCING SOURCES 1 69,356 Public Works Director 1 i TOTAL RESOURCES 784,421 1,281,945 1,285,862 1,300,631 14,769 EXPENDITURES 5 Fleet Maintenance 3 3 City Manager 120,527 250,282 257,077 209,418 (47,659) Finance & Accounting 343,556 492,939 539,765 631,291 91,526 Public Works Administration 164,582 285,284 293,854 278,844 (15,010) Fleet Maintenance 155,756 232,556 185,008 170,920 (14,088) TOTAL EXPENDITURES 784,421 1,261,061 1,275,704 1,290,473 14,769 CASH RESERVES 20,884 10,158 10,158 OTHER FINANCING USES TOTAL EXPENDITURES AND CASH RESERVES 784,421 1,281,945 1,285,862 1,300,631 14,769 f1ESQURCE.AU-Q.CA1).QN: Personal Services 679,197 871,885 934,993 931,754 (3,239) Operating Expenses 99,226 245,108 269,507 296,591 27,084 Capital Outlay 5,998 144,068 48,268 43,370 (4,898) Debt Service 22,936 18,758 (4,178) Transfers TOTAL 784,421 1,261,061 1,275,704 1,290,473 14,769 AUTHORIZED POSITIONS 1995/1998 1996H997 POSITION City Manager 1 1 City Manager 1 Deputy City Manager 1 1 Administrative Assistant 1 1 Receptionist 4 3 Accounting & Finance 1 1 Finance Director 1 1 Accounting Supervisor 1 1 Purchasing Agent 1 1 Utility Billing Supervisor 1 1 Utiltiy Accounting Clerk 1 1 Accounts Payable Clerk 1 1 Head Cashier 2 2 Cashiers 1 1 Computer Operator 1 Purchasing Clerk 1 Personnel Coordinator --_- 1 p 1 12 Public Works Adminisrration 1 1 Public Works Director 1 i Assistant Public Works Director 1 1 Administrative Assistant 2 1I Clerks 5 Fleet Maintenance 3 3 Mechanics 148 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT:,ITYNIANAGER DESCRIPTION: The City Manager Department's budget reflects the operating funds needed for the City Manager to: 1) assist the City Commission in developing alter- native policy and program proposals, 2) provide administrative guidance to management staff in implementing Commission policies and programs; and, 3) to establish a leadership role in the community. MAJOR ACCOMPLISHMENTS; FISCAL YEAR 1995 - 96 • Implemented a senior staff "Quality Circle". • Successful completion of the capital borrowing for infrastructure. • Major renovation of the City's parks. • Completion of the AB Sewer Plant expansion and SaltAire improvements. o Reorganization of the Public Safety, Purchasing and Personnel departments. GOALS and OBJECTIVES: FISCAL YEAR 1996 - 97 • Formally implement departmental level "Quality Circles". • Continue the design and construction of $12 million + capital outlay program. ® Review and approve existing service delivery levels. WORKLOAD INDICATORS FY 96 FY 95 FY 94 Number of Meetings Attended 450 490 Number of Citizen Contacts/Calls 600 795 Number of Pieces of Correspondence Written 103 121 149 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES INTERNAL SERVICE FUND CITY MANAGER Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 120,527 250,282 257,077 209,418 (47,659) 150 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 84,097 157,908 130,522 121,899 (8,623) Overtime 1,923 1,000 (1,000) Special Pay 7,593 39,300 4,000 (35,300) SUB -TOTAL 86,020 165,501 170,822 125,899 (44,923) BENEFITS FICA 6,716 13,819 13,068 9,964 (3,104) Pension 10,694 18,559 19,900 15,911 (3,989) Health Insurance 7,566 13,465 13,915 12,664 (1,251) Worker & Unemploy Comp 487 987 (643) 700 1,343 SUB -TOTAL 25,463 46,830 46,240 39,239 (7,001) Total WAGES and BENEFITS 111,483 212,331 217,062 165,138 (51,924) OPERATING EXPENSES: Professional Services 2,990 4,435 200 (4,235) Accounting, Auditing Contractual Services 84 1,474 4,847 3,000 (1,847) Travel, Training 5,314 5,489 5,450 3,600 (1,850) Communication 473 2,002 2,080 2,400 320 Postage Utilities Rentals, Leases Insurance 41 408 1,000 592 Repairs, Maintenance 551 943 1,436 1,000 (436) Printing, Publishing 1,925 905 500 (405) Advertising, Promotion Other Current Charges 12 796 541 410 (131) Office Supplies 270 2,107 1,900 2,000 100 Operating Supplies 182 964 1,100 1,100 Books, Sub, Memberships 858 2,441 2,869 800 Internal Service Charges 14,312 11,044 12,270 1,226 Total Operating Expenses 7,744 35,484 37,015 28,280 (6,735) CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 1,300 2,467 3,000 16,000 13,000 Construction in Progress Total Capital Outlay 1,300 2,467 3,000 16,000 13,000 Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 120,527 250,282 257,077 209,418 (47,659) 150 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT ACCOUNTING &'FINANCE' DESCRIPTION.- The Accounting & Finance Department's budget reflects the operating funds needed to support and administer the financial affairs of the City, including City investments, budget preparation, financial information generation, utility billing and related customer questions and complaints, payroll, purchasing, vendor payables, data processing and personnel. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1995 - 96 • Coordinated 24 million dollar financing for Utility and General Government projects. • Reorganized the Purchasing Department, centralized receiving and established new purchasing procedures to improve internal controls. • Converted from quarterly meter reading to monthly meter reading increasing meter reading processing from 30, 000 accounts per year to 90, 000 accounts per year. Changed utility billing cycles to smooth work flow. • Upgraded AS400 -improving response time and capacity to users. • Implemented the Fixed Asset System and expanded the use of project accounting. • Assumed responsibility for personnel functions. • Received excellent audit review. GOALS and OBJECTIVES: FISCAL YEAR 1996 - 97 • Increase level of customer service provided to citizens and expand the role of the customer service representatives to include collections on delinquent accounts. • Continue to provide reliable and timely financial information to the City Commission and management staff. • Reorganize and streamline the personnel function to provide better personnel support to management staff and City departments. • RFP for City auditing services - (contract expires with existing auditors.) WORKLOAD INDICATORS FY 96 FY 95 FY 94 Utility Bills Generated (Annually) 80,000 79,200 78,000 Delinquent Notices Generated (Annually) 13,500 13,200 14,400 Final Bills Processed (Annually) 5,000 4,800 3,500 Accounts Payable Checks Processed (Annually) 12,500 12,000 12,000 Purchase Orders Processed (Annually) 3,500 3,000 3,000 Payroll Checks Processed (Annually) 2,000 2,000 1,700 151 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES INTERNAL SERVICE FUND ACCOUNTING AND FINANCE DIVISION TOTALS: 343,556 492,939 539,765 631,291 91,526 152 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 232,369 263,406 290,013 343,222 53,209 Overtime 12,927 8,535 12,000 12,000 Special Pay 3,964 11,860 14,000 12,500 (1,500) SUB -TOTAL 249,260 283,801 316,013 367,722 51,709 BENEFITS FICA 18,964 22,884 24,098 28,632 4,534 Pension 20,497 24,788 34,457 36,657 2,200 Health Insurance 13,328 18,242 18,806 23,680 4,874 Worker & Unemploy Comp 1,855 5,105 6,145 7,529 1,384 SUB -TOTAL 54,644 71,019 83,506 96,498 12,992 Total WAGES and BENEFITS 303,904 354,820 399,519 464,220 64,701 OPERATING EXPENSES: Professional Services 488 7,997 10,400 13,400 3,000 Accounting, Auditing Contractual Services 2,150 3,449 4,860 5,520 660 Travel, Training (62) 3,959 8,672 13,300 4,628 Communication 7,151 9,860 8,200 (1,660) Postage 22,046 26,832 29,296 2,464 Utilities Rentals, Leases 500 500 Insurance 27 1,125 1,250 125 Repairs, Maintenance 21,136 6,590 20,630 33,020 12,390 Printing, Publishing 7,743 11,941 12,005 18,931 6,926 Advertising, Promotion 43 1,375 1,375 Other Current Charges Office Supplies 3,510 7,459 4,844 6,775 1,931 Operating Supplies 1,299 2,086 790 750 (40) Books, Sub, Memberships 301 1,450 1,980 2,825 Intemal Service Charges 8,774 7,051 (1,723) Total Operating Expenses 36,608 74,155 111,272 142,193 30,921 CAPITAL OUTLAY: Land Buildings 2,735 Other Improvements Equipment 309 63,964 6,038 6,120 82 Construction in Progress Total Capital Outlay 3,044 63,964 6,038 6,120 82 DEBT SERVICE: Principal 18,000 17,474 (526) Interest 4,936 1,284 (3,652) Other Total Debt Service 22,936 18,758 (4,178) TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 343,556 492,939 539,765 631,291 91,526 152 153 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT.- IPUBLIC WORKS ADM/. IRATION DESCRIPTION: The Public Works Administration Department's budget reflects the operating funds needed to support: 1) the administrative demands of the Public Works division; 2) customer requests related to Public Works functions; and, 3) the monitoring of construction projects. MAJOR ACCOMPLISHMENTS; FISCAL YEAR 1995 - 96 • Managed initiation of Capital Improvement Program through financing and startup. • Reorganized and updated Public Works filing. • Provided computer training for staff and initiated in-house CAD drafting. • Reorganized and renovated Public Works office to accommodate the purchasing department. • Improved inventory controls with smooth completion of year end inventory. • Conducted safety training and replaced safety equipment. GOALS and OBJECTIVES: FISCAL YEAR 1996 - 97 • Assist in transfer of Purchasing to Public Works facility and implement new purchasing procedures. • Improve service to residents - resolving complaints and providing assistance. • Increase computer literacy of office staff. • Provide high level of project management for Capital Improvement Program and other construction projects. WORKLOAD INDICATORS FY'96 FY'95 FY'94 Service Orders Handled 4,000 1,400 300 153 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Intemal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES INTERNAL SERVICE FUND PUBLIC WORKS ADMINISTRATION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 104,271 129,380 151,359 141,170 (10,189) 179 2,793 349 500 151 1,141 4,043 4,500 5,500 1,000 105,591 133,423 156,208 147,170 (9,038) 8,162 10,503 12,141 11,032 (1,109) 8,718 13,262 18,090 14,571 (3,519) 6,778 6,522 5,749 7,964 2,215 5,885 8,686 9,303 9,688 385 29.543 38,973 _ 45,283 43,255 (2,028) 135,134 172,396 201,491 190,425 (11,066) 446 3,000 500 (2,500) 4,499 7,560 7,300 8,500 1,200 1,930 2,793 2,575 4,400 1,825 3,907 3,663 6,217 5,760 (457) 5,633 5,352 6,000 6,500 500 1,462 965 800 1,000 200 16,523 12,906 14,196 1,290 4,252 3,216 1,768 4,000 2,232 675 556 500 800 300 703 880 1,200 1,200 2,655 10,021 3,575 3,750 175 2,429 3,491 4,150 4,400 250 1,303 1,305 1,000 1,800 51,589 18,329 18,613 284 29,448 108,360 68,120 75,419 7,299 11,000 4,500 (6,500) 4,528 13,243 8,500 (4,743) 4,528 24,243 13,000 (11,243) 164,582 285,284 293,854 278,844 (15,010) 154 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT.' FLEET MAINTEt1lANCE . DESCRIPTION.' The Fleet Maintenance Department's budget reflects the operating funds needed to support the maintenance of all City vehicles and equipment for the efficient operation of daily duties. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1995 - 96 • Obtained new vehicle lift, gas analyzer and refrigerant recycler. • Rebuilt diesel engine in old Toro mower, Police car- P-1, P-21, P-7 & P-11. • Resealed transmission of Lifeguard jeep. • Replaced motor in Lifeguard railer. • Monitored customer satisfaction forms and maintained and received favorable evaluations. • Initiated monthly reporting to all departments of work performed. GOALS and OBJECTIVES: FISCAL YEAR 1996 - 97 • Obtain new 2 -ton floor jack, charging system analyzer and manuals and monitor set for new vehicles to improve service. • Continue Quality Service Reporting. • Continue to increase productivity and competitive.^ess of the division. WORKLOAD INDICATORS FY 96 FY 95 FY 94 Number of Work Orders Per Month (Average) 200 200 220 155 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES INTERNAL SERVICE FLEET MAINTENANCE REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE 89,686 92,222 77,380 77,542 162 9,324 5,886 5,285 6,000 715 1,174 3,928 5,000 2,000 (3,000) 100,184 102,036 87,665 85,542 (2,123) 7,758 8,238 6,707 6,544 (163) 8,145 8,052 12,205 8,886 (3,319) 7,913 7,578 5,708 5,867 159 4,676 6,434 4,636 5,132 496 28.492 30,302 29,256_ 26,429 (2,827) 128,676 132,338 116,921 1.11,971 (4,950) 135 65 2,553 3,065 150 19,458 25,426 64 500 700 200 65 100 100 2,442 2,500 2,500 661 727 66 5,827 5,832 6,350 518 110 500 500 18,601 19,957 16,000 (3,957) 500 500 23,050 23,322 272 27,109 53,100 50,699 (2,401) 1,415 70,308 1,654 2,801 13,572 8,250 1,654 73,109 14,987 8,250 (1,415) (5,322) (6,737) 155,756 232,556 185,008 170,920 (14,088) 1 156 157 TRUST AND AGENCY FUNDS 158 POLICE TRUST FUND The Police Trust Fund is funded by court fines and penalties for violation of statutory offenses, forfeits of bonds and deposits and proceeds from confiscated property. The use of these funds is restricted by Florida Statute 934.704 for police training, crime prevention, drug education and other law enforcement purposes as out -lined in the Statute. The Police Trust Fund reflects a transfer from the General Fund to be used for police investigations. Other expenditures in the Fund are contingent on funds available from confiscated property. PENSION FUND The Pension Fund accounts for the City's General Employees, Police and Firefighter's Pension Funds. The City's pension board has requested that $28,130 in funds be allocated in fiscal 1996/1997 for pension board expenses which include actuarial fees, legal fees, insurance, and travel and training. Since the City Pension ordinance requires that the City pay all pension fund expenses, a transfer from the General Fund to the Pension Fund has been budgeted for this amount. (Please note - the balance forward in the Pension Fund represents the pension's assets at market value.) 159 CITY OF ATLANTIC BEACH TRUST AND AGENCY FUNDS COMBINED SUMMARY OF TRUST AND AGENCY FUNDS EXPENDITURES REVISED POLICE TRUST FUND ACTUAL ACTUAL BUDGET BUDGET INCREASE PENSION TRUST FUND 1993-94 1994-95 1995-96 1996-97 DECREASE TOTAL EXPENDITURES 179,900 281,021 296,825 413,074 CASH CARRY FORWARD 4,331,047 4,563,397 5,548,597 6,193,318 644,721 REVENUES 4,563,397 5,548,597 6,193,318 6,773,822 580,504 POLICE TRUST FUND 15,024 10,784 62,140 6,250 (55,890) PENSION TRUST FUND 393,558 1,254,283 879,406 987,328 107,922 TOTAL REVENUES 408,582 1,265,067 941,546 993,578 52,032 OTHER FINANCING SOURCES 3,668 1,156 TOTAL RESOURCES 4.743.297 5.829,620 6.490.143 7.186,896 696.753 EXPENDITURES POLICE TRUST FUND 24,058 23,979 37,675 32,200 (5,475) PENSION TRUST FUND 155,842 257,042 259,150 380,874 121,724 TOTAL EXPENDITURES 179,900 281,021 296,825 413,074 116,249 OTHER FINANCING USES CASH RESERVES 4,563,397 5,548,597 6,193,318 6,773,822 580,504 TOTAL EXPENDITURES AND CASH RESERVES 4.743.297 5.829.618 6.490.143 7.186.896 696.753 RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL 123,596 220,369 211,017 319,474 108,457 52,760 57,252 77,808 86,400 8,592 3,544 3,400 8,000 7,200 (800) 179,900 281.021 296.825 413,074 116.249 160 CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY TRUST FUND POLICE TRUST FUND EXPENDITURES Investigations Travel and Training Communications Printing and Publishing Rental and Leases Other Current Charges Operating Supplies Machinery & Equipment Transfer General Fund Transfer to Blend Grant TOTAL EXPENDITURES CASH RESERVES OTHER FINANCING USES TOTAL EXPENDITURES & CASH RESERVES RESOURCE ALLOCATION Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL 1,997 5,900 14,465 14,164 19,175 25,000 5,825 848 515 500 (500) 94 10,000 (10,000) 840 2,270 3,400 8,000 7,200 (800) 3,544 24.058 23.979 37.675 32.200 (5.475) 14,566 2,527 26,992 1,042 (25,950) 38.624 26,506 64.667 33,242 (31.425) 20,514 20,579 29,675 25,000 (4,675) 3,544 3,400 8,000 7,200 (800) 24.058 23.979 37.675 32,200 (5.475) 161 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE CASH CARRY FORWARD 19,932 14,566 2,527 26,992 24.465 REVENUES Confiscated Property 47,140 (47,140) Court Case Revenues 14,062 1,102 3,000 5,000 2,000 Interest Income 962 218 1,250 1,250 Transfer from General Fund 9,464 12,000 (12,000) TOTAL REVENUES 15,024 10.784 62,140 6,250 (55,890) OTHER FINANCING SOURCE 3,668 1,156 TOTAL RECOURCES 38.624 26.506 64.667 33.242 (31.425) EXPENDITURES Investigations Travel and Training Communications Printing and Publishing Rental and Leases Other Current Charges Operating Supplies Machinery & Equipment Transfer General Fund Transfer to Blend Grant TOTAL EXPENDITURES CASH RESERVES OTHER FINANCING USES TOTAL EXPENDITURES & CASH RESERVES RESOURCE ALLOCATION Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL 1,997 5,900 14,465 14,164 19,175 25,000 5,825 848 515 500 (500) 94 10,000 (10,000) 840 2,270 3,400 8,000 7,200 (800) 3,544 24.058 23.979 37.675 32.200 (5.475) 14,566 2,527 26,992 1,042 (25,950) 38.624 26,506 64.667 33,242 (31.425) 20,514 20,579 29,675 25,000 (4,675) 3,544 3,400 8,000 7,200 (800) 24.058 23.979 37.675 32,200 (5.475) 161 CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY PENSION FUND REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1993-94 1994-95 1995-96 1996-97 DECREASE CASH CARRY FORWARD 4,311,115 4,548,831 5,546,070 6,166,326 620,256 REVENUES 32,246 35,868 42,500 54,500 12,000 State - Fire 26,816 26,294 25,000 28,290 3,290 State - Police 49,918 57,858 55,000 62,251 7,251 Earnings on Investments 24,760 827,587 360,000 420,000 60,000 Member Contributions 93,905 99,115 105,717 119,432 13,715 City Contributions 198,159 243,429 326,689 329,225 2,536 Transfer from General Fund 7,000 28,130 21,130 TOTAL REVENUES 393,558 1,254,283 879,406 987,328 107,922 OTHER FINANCING SOURCE 4.704.673 5.803.112 6.425.476 7.153.654 728.178 TOTAL RECOURCES 4.704.673 5.803.114 6.425.476 7.153.654 728.178 EXPENDITURES Professional Services 32,246 35,868 42,500 54,500 12,000 Travel and Training 805 1,800 2,500 700 Retirement Benefits 123,596 220,369 211,017 319,474 108,457 Other 3,833 4,400 567 TOTAL EXPENDITURES 155.842 257.042 259.150 380.874 121.724 CASH RESERVES 4,548,831 5,546,070 6,166,326 6,772,780 606,454 OTHER FINANCING USES TOTAL EXPENDITURES & CASH RESERVES 4.704.673 5.803.112 6.425.476 7.153.654 728.178 RESOURCE ALLOCATION Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL 123,596 220,369 211,017 319,474 108,457 32,246 36,673 48,133 61,400 13,267 155.842 257.042 259.150 380.874 121.724 162 163 GLOSSARY Ad valorem tax - A tax levied on the assessed value (net of any exemptions) of real or personal property. This is commonly referred to as "property tax". Adopted budget - The financial plan of revenues and expenditures for a fiscal year (October 1 - September 30) as -approved by the City Commission. Amendment - A change to an adopted budget which may increase or decrease a fund total. Appropriation - A specific amount of funds authorized by the City Commission to which financial obligations and expenditures may be made. Assessed value - A value established by the Property Appraiser for all real or personal property for use as a bases for levying property taxes. Bond- A written promise to pay a sum of money on a specific date at a specific interest rate as detailed in a bond ordinance. Bond covenants - Agreement between the City and lenders which specifies payment schedule, terms and reserves to be held. Budget - A financial plan for a specified period of time (fiscal year) that balances anticipated revenues with proposed expenditures. Budget adjustment - A revision to the adopted budget occurring during the affected fiscal year as approved by the City Commissioners via an amendment or a transfer. Budget calendar - The schedule of key dates involved in the process of adopting and executing an adopted budget. Budget document - The official written statement of the annual fiscal year financial plan for the City as presented by the City Manager. Budget hearing - The public hearing conducted by the City Commissioners to consider and adopt the annual budget. Budget message - A brief written statement presented by the City Manager to explain principal budget issues and to provide policy recommendations to the City Commission. Capital Improvement Plan - A plan for capital expenditures to be incurred each year over a fixed period of several years. The plan sets forth each capital project and identifies the expected beginning and ending date for each project, the amount to be expended in each year, and the method of financing those expenditures. Capital needs - The identification of public facilities needed within the community. Capital outlays - Expenditures that result in the creation of or addition to a fixed asset ($500 or one year). Capital projects - The acquisition, construction or improvement of designated fixed assets such as land and buildings. Cash reserves - Moneys set aside in a fund, which are appropriated to ensure sufficient cash is available for following fiscal year. City Commissioners - The governing body of the City of Atlantic Beach composed of five elected officials. The duties and responsibilities of the Commission are established by Florida Statutes and the City's Code of Ordinances. City Manager - The Chief Administrative Officer of the City appointed by the City Commission. Contingency - A budgetary reserve to provide for emergency or unanticipated expenditures during the fiscal year. Contracting out - Legal agreement whereby a locality pays a private business or individual to provide the public with a service or product. Covenant - Obligations agreed to by the issuer regarding repaymet, security, pledges and the use of funds. Credit ratings - An independent rating service's evaluation of the credit worthiness of notes and bonds. Ratings influence the cost of borrowing. Debt - Funds owed as a result of borrowing. Debt service - The expense of retiring such debt as loans and bond issues. It includes principal and interest payments, and payment for paying agents, registrars and escrow agents. Debt service reserve - Moneys to set aside to ensure that funds will be available in the event that pledged revenues fall short of expectations. Deficit - The excess of expenditures over revenues during a fiscal year. 2 Department - A basic organizational unit of the City which is functionally unique in its service delivery. Depreciation - The periodic expiration of an asset's useful life. Depreciation is a requirement in proprietary type funds (such as enterprise and internal service funds). Discretionary revenues - Revenues that are not obligated for particular expenditures. Encumbrance - The commitment of appropriated funds to purchase an item or service. Enterprise fund - A governmental accounting fund in which the services provide are financed and operated similarly to those of a private business enterprise, i.e., to be self-supporting through user charges or other fees. Expenditure - Decreases in fund financial resources for the procurement of assets or the cost of goods and/or services received. Final millage -.The tax rate adopted in the final public hearing of a taxing authority. Fiscal year - The annual budget year for the City which runs from October I through September 30. The abbreviation used to designate this accounting period is FY. Franchise agreement - Agreement between the City and a provider of public services, such as cable television or garbage collection, which imparts certain standards on the company and provides for the payment of franchise fees to the City. Fund - A fiscal and accounting entity with a self -balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. Fund balance - The excess of fund assets over liabilities. These unspent funds can be included as revenue in the following year's budget. A negative fund balance is sometimes referred to as a deficit. General Fund - The governmental accounting fund supported by ad valorem property taxes, licenses and permits, service charges, and other general revenues to provide county -wide operating services. This may be referred to as the Operating Fund. 3 General Obligation Bonds - A bond secured by the pledge of the issuing jurisdiction's full faith, credit, and taxing power and voter approved. Grant - A contribution of assets (usually cash) by one governmental unit or other organization to another made for a specific purpose. Impact fees - Monetary payments made by builders or developers to defray the public cost of providing infrastructure capital to a development. Infrastructure - Public support structures such as roads, street lighting and water and sewer lines. Intergovernmental revenue - Revenue received from another government unit for a specific purpose. Levy - To impose taxes, special assessments or service charges. Or, another term used for millage rate. License and Permit fees - A charge for specific items as required and approved by local and state regulations for example building permits, mobile homes. Line -item budget - A budget that lists each account category separately along with the dollar amount budgeted for each account, such as office supplies, overtime or capital purchases. Long term debt - Debt with a maturity of more than one year after the date of issuance. Mandate - Any responsibility, action or procedure that is imposed by one sphere of government on another through constitutional, legislative, administrative, executive or judicial action as direct order or that is required as a condition of aid. Matching requirement - A jurisdiction's contribution to a project or function required by a funder's sources as the basis for the funder's contribution. Matching requirements are frequently imposed as a proportionate share of the overall contribution. Mill, millage - 1/1000 of one dollar, used in computing taxes by multiplying the rate times the taxable value divided by 1000. Example, millage rate of $3.71 per thousand; taxable value of $50,000 = $50,000 divided by 1,000 = 50 multiplied by $3.71 = $185.50. Non -departmental expenditures - Expenditures which benefit all or several City departments, such as property and liability insurance. 0 Object code - An account to which an expense or expenditure is recorded in order to accumulate and categorize the various types of payments that are made by governments. Certain object codes are mandated by the State of Florida Uniform Accounting System. Operating Expenditures - Also known as Operating and Maintenance costs, these are expenses of day-to-day operations which exclude capital costs, such as office supplies, maintenance of equipment and travel. Other Expenditures - These include personal services - cost related to compensating employees, including salaries and wages and fringe benefit costs. Privatization - The government policy of allowing or contracting with the private sector for the provision of public services. Property tax - Refer to definition for ad valorem tax. Proposed millage - The tax rate certified to a property appraiser by each taxing authority. Real property - Land and the buildings and other structures attached to it that are taxable under State law. Reserve - An account used to indicate that a portion of a fund's balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. Revenue - Funds that a government receives as income. These receipts may include tax payments, interest earnings, service charges, grants and intergovernmental payments. Revenue bonds - Bonds usually sold for constructing a capital project that will produce revenue for the governmental unit issuing the bonds. The revenue is used to pay for the principal and interest of the bonds. Special assessment - A compulsory levy imposed on certain properties to defray part or all of .the costs of a specific improvement or service deemed to primarily benefit those properties. Tax base - The total property valuation on which each taxing authority levies it's tax rates. Tax roll - The certificate of assessed/taxable value prepared by the Property Appraiser and presented to the taxing authority by July 1 (or later if an extension is granted by the State) each year. 5 Tax year - The calendar year in which ad valorem property taxes are levied to finance the ending fiscal year budget. For example, the tax roll for the 1994 calendar year would be used to compute the ad valorem taxes levied for the FY 1994-95 budget. Tentative millage - The tax rate adopted in the first public hearing of a taxing agency. Under State law, the agency may reduce, but not increase, the tentative millage during the final budget hearing. Truth in Millage Law - also known as the TRIM Bill. A 1980 law enacted by the Florida legislature which changed the budget process for local taxing agencies. It was designed to keep the public informed about the taxing intentions of the various authorities. Uniform Accounting System - The chart of accounts prescribed by the Office of the State Comptroller designed to standardize financial information to facilitate comparison and evaluation of reports. User fees - The fees charges for direct receipt of a public service. Unencumbered balance - The amount of an appropriation that is neither expanded nor encumbered. It is essentially the amount of funds still available for future needs. 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