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Budget Workshop Minutes of 8-3-10 vMINUTES OF THE BUDGET WORKSHOP OF ATLANTIC BEACH CITY COMMISSION HELD IN COMMISSION CHAMBER, ON AUGUST 3, 2010 AT 5:00 PM. City Commission Members present: Mike Borno, Mayor John Fletcher, Mayor Pro Tem Jonathan Daugherty, Commissioner Paul Parsons, Commissioner Carolyn Woods, Commissioner Staff present: Jim Hanson, City Manager David Thompson, Assistant City Manager Nelson VanLiere, Finance Director Donna Kaluzniak, Public Utilities Director Rick Carper, Public Works Director Keith Randich, IT Manager Donna L. Bartle, City Clerk The meeting, which was held for the purpose of discussing the following items, was called to order at 5:01 p.m. by Mayor Borno. Mayor Borno explained the agenda items to discuss and the process. Budget Overview (Handouts: Budget Workshop (Attachment A) and List of Items that Have Been Reduced or Excluded from FY 10 Proposed Budget (Attachement B) City Manager Hanson gave an overview of the budget and explained the budget was cut dramatically last year and to some extent this year so this is really something the Commission needs to look at as a multi-year basis to really understand the situation that we are in. He explained the "Global Economy" indicating that property taxes, sales taxes, interest rates, and other revenues are down. Hundreds of thousands of public employees have been laid off across this country and are being laid off right now. Service levels are cut in quite a number of cities. Atlantic Beach is in quite a bit better shape than the other cities and counties for a lot of reasons and we will try to explain those reasons as we go through. One of them is that we budget very conservatively. We have multi-year plans for water, sewer and storm water systems. We have some long-term plans for park systems; and we pretty well follow them. We move some of the items out. We will show you those, but generally they provide a road map for improving the systems. There has been dramatic improvements in the water, sewer and storm water systems conditions in the last several years which leaves us in good shape. The funds we've had available when economic times were much better, property taxes were up, sales taxes were up, a lot of good times were happening budget wise. We invested that money into the projects that we had showing in the Master Plans. So we stuck to the plans rather than reduced the tax rate. The maintenance work has been done. Many of our systems were not all that well maintained a number of years ago. Since we've done a lot of these projects the cost of running them is less. Mr. Hanson gave examples of maintenance projects and explained that they have been paid for with cash and that there has been no new borrowing in this city since 1996. We have issued bonds, but those were refunding bonds, basically bonds for trying to reduce the interest rates. The city's utility and storm water systems are overall in very good shape. We do need to continue maintaining them, not just drop things entirely, but we have a plan to do that. It is certainly easier to cut back on capital projects now that we have spent this much money in recent Minutes — City Commission Workshop August 3, 2010 Page 2 years. When the recession hits it is a lot easier not to put cash into new projects and also we're left with a capacity to borrow money. Mr. Hanson distributed a handout titled List of Items that have been reduced or excluded from FY 10 proposed budget for reference as he explained that the same items plus even more are cut from this proposed budget. He gave a general overview of the following items from the list: Sidewalk and manhole repairs, police motorcycle, overtime and training, employee raises, employee bonus program, document imaging, street light upgrades, fence replacements, city hall parking lot lights, and ball field lighting. He added that during last years' budget we cut the lifeguard hours. He reported that in total there was better than $1.6 million that was taken out of the budget last year. This year, we are continuing those and are not adding them back, but there are some other projects that are not on the list that will be discussed later. He reported that expenses are rising and explained that these are ones that are essentially out of our control. Fleet Maintenance contract $7,438 (3%), Fire Contract $27,601 (3%), Power costs $89,331 (11%), Pension costs $184,646 (16%) and Group Health Insurance $221,659 (32%). He reported that revenues are declining over 3 years and explained the amounts of decline for each. Property taxes $298,000 (from 3 years ago), State Revenue Sharing $49,000 (from 2 years ago), Half Cent Sales Tax $123,000 (from 3 years ago), Local Option Gas Tax $11,000 (from 2 years ago), Better Jacksonville Sales Tax $29,000 (from 2 years ago), and Interest earnings $475,000 (from 4 years). He explained that what you have in the draft is a "Bare Bones" budget. He explained that most of the service levels are maintained; only the necessary capital projects are included; the only revenue increase is a 6% water/sewer rate increase; no employee pay raises combined with reduced health benefits equate to employees getting a pay cut. Water and Sewer System (Handout: Public Utilities Budget FY2011 (Attachment C) Ms. Kaluzniak reported on the current FY project status for Ocean Blvd. Water Main- complete, Well 2R- construction underway, Tank Rehab WP 1 & 4- construction underway, Salt Air Sewer Rehab- construction underway, Improvements at Various Lift Stations- construction underway, Donner Subdivision Sewer Rehab- Awaiting finalization of grant paperwork for City of Jacksonville, TMDL Force Main- design complete, DEP permit received, prequalifying contractors, and TMDL WWTP Upgrade Design- 60% design, constructability review complete. Ms. Kaluzniak explained the last Water Master Plan was done in 2001 and that some recommended projects have been delayed due to reduced funding, but progress is still being made. Since the 2001 Plan we have interconnected the Buccaneer & Atlantic Beach Water Systems, added a 300,000 gallon elevated storage tank at Water Plant #2, replaced old cast iron water mains with new PVC mains in several areas of the City, and updated the Water Distribution System Model in 2007. She explained that for FY11, we are proposing the replacement of old water mains on 11th from East Coast to Beach Ave. - $120,000, rehabilitation of Well #1 at Water Plant #1 - $50,000, and Water Plant Tank Rehabilitation - $55,000. Minutes — City Commission Workshop August 3, 2010 Page 3 She reported that water loss is one of the issues we've talked about at some of the commission meetings. She explained that water loss is the difference between the gallons of water produced and the gallons of water billed. There are two types of water loss. Real Loss is when you are actually losing water that's from a water line break, leaks in the joints or fittings, background leakage, treatment plant operation/maintenance, and authorized unmetered water use from fire fighting, hydrant flushing, water main disinfection, etc. Apparent Losses is when there are meter inaccuracies, billing data errors or unauthorized water uses from theft. She reported that the average water loss declined from a high of 20% in 1999 to a low of about 10% in 2006 but has been climbing since then. She explained some of the action steps to reduce water loss are 1) replacement of aging water mains that are leaking, 2) professional leak detection on a portion of the system annually, 3) annual testing and repair of all large meters (3" and up), and 4) replacement of old residential meters. She explained that meters slow down and read low as they get older. She explained the meter replacement program and explained that they are increasing the amount of meters to replace in 2011 and have added another $32,000 to the budget to get an additional 340 meters (562 total). Discussion ensued regarding water sales and water loss. Ms. Kaluzniak reported on the status of the Sewer Master Plan. She explained that we have a Sewer Rehabilitation program that was recommended in the Master Plan. The funding is once again less than recommended, but we have still accomplished Royal Palms and Seaspray Subdivisions and the grant funding is allowing us to do Salt Air area which is currently underway and the Donner Subdivision. We do plan to resume sewer rehabilitation in FY12. She showed the 2006 Sewer Master Plan Map and explained the progress. She explained the TMDL — WWTP Improvements which includes phasing out Buccaneer and upgrading WWTP #1. She reported that the force main design is complete, the WWTP #1 upgrade is at 60% design and the constructability review is complete, the equipment pre- selection is complete and the energy study is underway as well as the odor control study and the sludge study. She explained the sludge processing study. Treated sludge is the byproduct of the wastewater treatment process. Our current treatment consists of stabilization (aeration), dewatering on drying beds, disposal at Trail Ridge Landfill, hauling performed by City staff and no tipping fees per Interlocal Agreement with COJ. She showed photos of the sludge drying beds at WWTP #1. She explained the Preliminary Sludge Study Results so far. She reported that modifications to the City's sludge handling process are recommended. She explained some issues: the current system is antiquated, labor intensive, weather dependent and odor producing; the new process for nitrogen removal will increase sludge production, putting the current system at maximum capacity; if COJ enacts tipping fees, additional costs will be - $131,000 (more with increased sludge volume); mechanical dewatering will reduce tonnage and tipping costs; consolidation of aeration blowers could lower electrical costs. Mr. Hanson elaborated on the issues. Commissioner Woods distributed a handout on TMDL titled Alternative Comparison (Attachment D). She reported there are four issues as follows: 1. Capitol Cost Decommissioning WWTP#2 does not include $2.6m impairment loss for closing plant in year 3 instead of anticipated 15 years of use; 2. Cost savings and life cycle analysis cost Minutes — City Commission Workshop August 3, 2010 Page 4 estimates assume operating at full capacity, when in reality this will probably never be realized; a. Need to justify need to design so far beyond need; b. Final TMDL report of March 2009 details in table 3.2 WW flow not to reach 2002 levels until well after 2027, section 3.5 attributes declining WW rates to sewer rehabilitation which continues and is expected to reduce flows by approximately 30-40%, (this figure is not even included in the already reduced flow projections). c. Maximum capacity design standard was derived from the Comp Plan which is in strict contradiction to all empirical data given in all of the reports; 3. Revenue projections used in this report were based on which flow assumptions?; and 4. $1 m reduction for sale of property in Alternative 1 is not valid, same $ amount should be shown for Alternative 3 because the asset is maintained by the city so the value is still present. This results in the actual dollar Capitol Cost for Alternative 1 at $13,550,000 and for Alternative 3 $8,950,000. This is a $5m savings. The additional operating cost of $115,848 per year would take 43 years to add up to $5 million. Mr. Fletcher asked Commissioner Woods a question but Mayor Borno explained we are getting off on a side issue and that it has no bearing on what we are here to do tonight and that we need to concentrate on the purpose we are here for so that we can get it done. He offered for it to be addressed at another time. Commissioner Woods disagreed by saying this is what we are discussing. Mr. Hanson suggested that we get the engineers to address Commissioner Woods' questions and could discuss it during a future workshop or commission meeting. Commissioner Woods agreed with Mr. Hanson's suggestion. Commissioner Daugherty indicated he would be satisfied with a written report. Mr. Hanson said he would work with the engineers. Mr. Hanson referred to his handout and explained the following: Water/Sewer Sales adding that the blue bar = water sales and the red bar = sewer sales, Water Sales Vol 99-00 to 09-10, and Sewer Sales Volume FY 2000 -FY 2010. He further explained the Water and Wastewater Financing, the Transfers to General Fund vs Surcharge adding the blue bar = the dollars transferred to the General Fund and the green bar = how much the surcharge is, Public Utilities which indicates the amounts for Personal Services, Debt Services, Operating Expenses, Transfers, Capital Outlay and Revenue. The Commission asked questions and Mr. Hanson and Mr. VanLiere responded to the questions. Discussion ensued and they referred to pages 115 and 103 of the proposed budget for some of the answers. General Fund Revenues and Expenses (Handout: Revenue and Tax Information (Attachment E) Mr. VanLiere referred to his handout while he explained and answered questions on the Total 2011 General Fund Revenues broken down by Taxes, Licenses and Permits, Intergovernmental, Interfund Transfers, Fines and Forfeitures, Charges for Services, Miscellaneous, and Ad Valorem Taxes. Mr. VanLiere explained and answered questions on the General Fund Total Revenues by Type and Total Expenses, State Shared Revenues, Ad Valorem Assessment Rolls, Atlantic Beach Taxable Property Values, Total Value and Taxable Value, Property Tax by Value, 2% Sample Analysis (AB GIS July 2010; Change in Assessed Value (09/10), Ten Year Millage Comparison with 2010 Proposed Operating Millages, and 2010 Proposed Millage. Mr. Hanson explained some of the options available such as take rolled up tax rate, transfer more money from utilities to the general fund, and/or rate increases and explained the impact. Mr. VanLiere Minutes — City Commission Workshop August 3, 2010 Page 5 gave an overview of the General Fund as he referred to the proposed budget pages 4 and 5, Summary of General Fund Revenues. General Fund 10- year Plan Mr. Hanson referred to the Total Revenues and Expenditures (page 106) and the General Fund Long Term Financial Plan Projection Summary (page 105) as he explained Personal Services, Operating Expenses, Capital Outlay, Transfers Out and Revenues. Discussion ensued. Convention Development Tax Fund Mr. Hanson explained how the Convention Development Tax Fund can be used and referred to page 30 of the proposed budget as he explained the Revenues and Expenditures. He answered questions from the Commission. Commissioner Parsons commented that the Public Art is misleading explaining that it is actually a three year budget that was taken out of 07, 08 & 09, but was put in 03, 04 and 05. Agency Funding Requests for FY 1 (Attachment F� Handout: A.wencFun( in.,_ Reuests for FY11 Mr. Hanson distributed a list titled Agency Funding Requests for FY11. He explained that in past budget years we invited the various agencies to come in and make a presentation, but since it takes a lot of time and there is little monies involved, he has summarized what is currently in the budget, what the request is for next year and what is in the draft budget. He explained that if needed, we could invite the agencies to a later budget meeting. Mr. Hanson went through each item on the list. He asked the Commission if they wanted any changes made to the amounts listed. It was the Consensus of the Commission to Add $2,000 back in for the Teen Council. Rick Carper explained the Services provided by the Beaches Resource Center. It was the Consensus of the Commission to Change Beaches Resource Center to $2,000 instead of $1,000. There being no further discussion by the City Commission, the Mayor declared the meeting adjourned at 8:38 p.m. Donna L. Bartle, CMC City Clerk LI • i. EA Attachment A Budget Workshop 8-3-11 Global Economy ▪ Property taxes, sales taxes, interest nahya, other revenues down ▪ Public employees laid off ▪ Service Ievels cut Expenses Rising • Fleet Maintenance contrac$7,438 (3%) ^ Fire Contrac$27.001 (3%) • Power costs $D8,351(11%) Pension costs $184,646 (16%) ^ Group Health Insurance $221.O59(32%) "Bare Bones" Budget ▪ Service evels (mostly) maintained ▪ Necessary capitaprojects only ▪ Ortly rate inerease 6% water/sewer ▪ Employees get no raises, lower health benefits Attachrnent A Budget Workshop 8-341 Conservative Budgeting/Long Term Planning • 10 -year plans forwater, sewer, storm watersystems • Funds investewhen available into capital projects • Paid in cash; no new flnancing since 1996 • Maintenance work done • Utilities, storm water system and parks in good conditon Ready to withstand recession Revenues Declining over 3 years .Proporty taxes $298,000 • State Revenue Sharing $49,000 ` Half Cent Sales Tax $123.000 ^ Local Option Gas Tax $11.oOO • Better Jacksonville Sales Tax $29,000 ^ Interest earnings $475.0Oo(xyears) ~~ ' Warirj Sewer Sales 011 11.1 Fr 0^~'1.01 .1~`.01~~`1,01.'z,s,' 10 Water Sales Vol 99-09 to 09.10 Sewer Sales Volume FY 2000 -FY 2010 Attachment A Budget Workshop 8-341 90,000 80,000 70,000 8. 60,000 50,000 40,000 30,000 20,000 10,000 40 000 1 2 3 4 5 6 7 8 9 10 11 12 Water and Wastewater Financing Engineering Buccaneer Phase out Main Plant Construction Services Construction of Buccaneer line, other misc. Construction of main plant upgrades Water main; Ocean Lift Station upgrades Replace Well#1 Total Cost $326,435 $566,125 $460,000 $3,500,000 $6,169,000 $150,331 $342,000 $752,456 $12,266,347 ,tenths of FY; October =1 Water and Wastewater Financing Continued Construction and Engineering Costs Less SRF Loan Less cash/SRF loan offset Less WMD grant Total bank financing Yearly P81 Payments for new debt Total P&I Payments including existing debt Public Utilities $12,266,347 -$902,787 -$102,787 -$1 000,000 810,260,773 $904,000 $2,300,000 Transfers to General Fund vs Surcharge 1,015 16 0 14 12 10 8 6 4 2 0 it ,110, rarrr�iirirrilJli r %iia 111%D CS .0o -1 < 4 < t t le J 1, -0 4)o ' 9 85 1' 1 4:1' 5 Q 4 Q 4 F Q F 4 Q Q Q Q F nom Personal Services eu®Operating Expenses m® Capital Outlay MU Debt Service =Transfers ...-Revenue 2 Attachment B Budget Workshop 8-3-11 List of Items That Have Been Reduced or Excluded from FY 10 Proposed Budget Updated List 7/13/10 Notes 3% merit would have equaled $201,000 Plan to take comp. time off instead of pay for unavoidable overtime Funding still available to maintain various certifications necessary for jobs Have issued 1 polo shirt/ year for non -uniformed employees Program eliminated Clerk $ 12500; Public Works $5,200 Transfer smaller budget to IT Division to only replace those that stop and cannot be repaired Position eliminated Eliminated Budget reduced Eliminates city contribution to program Eliminates motorcycle Budget cut in half; do work in-house Cut in half Budget cut in half. Budget to 1/2; lower cost expected with Royal Palms rehab. Done by contractors; flowers eliminated a.) Ca CC E w a.) Ca .E w Matching funds for projects; budget reduced New project; would have added 2 new cameras for police surveillance at park Eliminated; old SS cabinet rusted 4-, 0 0 E Q varies by dept. varies by dept. varies by dept. 0 0 O NNi N t/} 0 0 N N r -i VI 00E'0Z$ 0 0 tO m 4A- $5,237 0 0 N r-1 in. 005'Z$ 0 0 CD T -i' tA} 0 0 m m tA} 0 0 0 rr i/} 0 0 0 Lr N if} 0 0 0 tri tA} 0 0 0 iri N tA} 0 0 0 d' in- 0 0 0 ui tAl• 0 0 co (-, tr). 008`Z$ 0 0 0 N t/? 0 0 u) cri tA)- E Employee Raises Overtime reduced; most departments Training funds reduced; most depts. Shirts; non-uniform personnel Bonus program; City-wide Document imaging program PC/ Laptop Replacements 10% Pay Cut Liaison PT position Employee Picnic Supervisor Training Explorers Motorcycle lease Bathroom Repair Sidewalk Repairs Manhole Repairs Stormwater point repairs Flowers for Town Center Solid Waste transfer station study Fence for Aquatic Gardens 'Beach Access Improvements Cameras for Tideviews Park Replace cabinet in Town Center Department Various Departments Commission 1Planning &Zoning Human Resources V O Public Works Attachment B Budget Workshop 8-3-11 r Project eliminated phase 2 of project to upgrade ball field lights Will keep old equipment another year Old Gate crashed several times Cut each year for last several City Hall parking lot; some no longer operational; fell from pole during TS Fay Eliminated project Eliminated project Next link would have been on Seminole Rd. Project eliminated Related to elimination of WWTP#2; hold 1 -year Would have replaced chain link w/ decorative Would have replaced chain link w/ decorative Budgets reduced; do work w/ existing employees City share after grant from WMD Eliminated Will use tap water Men's RR done last year $17,898 Note; 1) many projects not proposed because of anticipated budget shortfalls 2) Hard to track normal budget reductions from dept requests vs. special reductions OOOOO 0 00000 0 r -I t/? 0 0 N t/} 0 0 N t/? 0 0 co t/)- 0 0 N t/1- $10,000 OOO 0 000 co N t/} 0 11 t/)- 0 l) in - $100,000 o 0 o O N i/1- 000 0 000 o0 in 0 O N th 0 O N t/} 0 0.0 0 N t.,1- 000`000`1$ o o t!) VI crO N 0 in0 t!) N t/} r+ r-+ (o tf) Ol U1 c --i' t/} Street light upgrades Royal Palms Diesel Generator Replacement Russell Park Field Lighting Bull Park; replace playground equip. Replace Gate at Dutton Isle Russell Park Drainage Improvements Parking Lot Light Replacements New Sidewalks Pave parking; Jordan Park Ped Path Extensions Document laserfisch to Web Radio relocation; WP#4 Fence replacement WP#2 Fence replacement WP#4 Lift Station roof repairs Reclaimed water facilities Subsidy to Jax Beach for fireworks Bottled water for Commission meetings Rehab of Women's Bath in City Hall 1— 1Water/ Sewer 1Other Divisions Attachment B Budget Workshop 8-3-11 r a FY20 I 1 August 3, 2010 ies dget Attachment C Budget Workshop 8-3-11 Current FY Project Status fiar OA Ocean BIvd.Water Main Well 2R Tank Rehab WP 1 & 4 SaltAir Sewer Rehab Improvements at Various Lift Stations Donner Subdivision Sewer Rehab urn 111t''° "t $150,331 $752,834 51 16,000 $400,000 $397,818 $178,000 T14DL Force Main $3.6M TMDLWWTP Upgrade $566,125 Design lly, Complete Construction Underway Construction Underway Construction Underway Construction Underway Awaiting finalization of grant paperwork from coJ Design complete, DEP Permit Received, Prequalifying Contractors 60% Design, Constructability Review Complete, 2.001 Water Master Plan Status Some recommended projects have been delayed due to reduced funding, but progress still being made. Since the 2001 Plan we have: Interconnected the Buccaneer &Atlantic Beach Water Systems Added a 300,000 gallon elevated storage tank at Water Plant #2 Replaced old cast iron water mains with new PVC mains in several areas of the City - Updated the Water Distribution System Model in 2007. Water Capital Improvements for FYII o Replacement of old water mains on I I th from East Coast to Beach Ave. - $120,000 Rehabilitation of Well #1 at Water Plant #1 - $50,000 Water Plant Tank Rehabilitation - $55,000 Attachment C Budget Workshop 8-341 Water Loss Water loss is the difference between the gallons of water produced and the gallons of water billed. Real Losses: Water line breaks, leaks in joints or fittings (reported) Background leakage Water lost in treatment plant operation/maintenance Authorized unmetered water use (fire fighting, hydrant flushing, water main disinfection, etc.) Apparent Losses: Meter inaccuracies Billing data errors Unauthorized water use (theft, contractors) Water Loss Action Steps . Average water loss declined from a high of 20% in 1999 to a low of about 10% in 2006 but has been climbing since then. Action steps taken to reduce water loss: Replacement of aging water mains and services Professional leak detection on a portion of the system annually. Annual testing and repair of all large meters (3" and up) Replacement of old residential meters Small Meter Replacement . Water meters slow down (read low) as they get older Meter replacement program was in place, but will be enhanced beginning in FYI I — Additional $32,000 Additional 340 meters (562 total) Approximately 7% of all meters and 10% of meters over 10 years old Priority for replacement will be high use neighborhoods 2006 Sewer Master Plan Status * Sewer System Rehabilitation Funding is less than recommended in Master Plan, but much has still been accomplished. Royal Palms and Seaspray Subdivisions completed Grant funding is allowing for completion of Salt Air area (currently underway) and Donner Subdivision Additional sewer rehabilitation resumes in FY 12 Sanitary Sewer Rehabilitation — Status at 2006 Sewer Master Plan Sanitary Sewer Rehabilitation — Status FY 2010 Attachment C Budget Workshop 8-3-11 TMDL. —WWTP Improvements Phaseout of Buccaneer and Upgrade of WWTP #1 — Current Status Force main design complete, DEP permit received, prequalifying contractors WWTP#1 Upgrade 60% Design and Constructability Review Complete Equipment Pre -selection Complete Energy Study underway Odor Control Study underway Sludge Study underway Sludge Processing Study Treated sludge is the byproduct of the wastewater treatment process. Our current treatment consists of: Stabilization (aeration) Dewatering on drying beds Disposal at Trail Ridge Landfill Hauling performed by City staff No tipping fees per Interlocal Agreement with COJ yjoyof 2 Preliminary Sludge Study Results Pob Modifications to the City's sludge handling process are recommended. Current system is antiquated, labor intensive, weather dependent and odor producing. The new process for nitrogen removal will increase sludge production, putting the current system at maximum capacity. If CO) enacts tipping fees, additional costs will be $131,000 (more with increased sludge volume). Mechanical dewatering will reduce tonnage and tipping costs. Consolidation of aeration blowers could lower electrical costs. Attachment C Budget Workshop 8-341 3 • g 4/4 •0 • 2 a, g <8 el et) 71 LI 0 tIo " a44 ..:71 "g, A 44 44/44/40 4/' 4) 40 4*4 0 e r; r- • 4/41 CO} 40 4*4 11) 40 A Process Improvement Combinations 18 18 14 18 84 4,4 4/4 4*4 140 4> 8'8 1.6 en" 4/4 40 8 14)4> 4/1 8 8 0 0 ‘4, .44 01 40 10) 4*4 0 '7D (44 00 14) 4) 44 en .4/ o oj 4/41 10 4) P #2 does not include $2.6m impairment loss for closing plant in year 3 instead of probably never be ates assume operating at full capacity, when in reality th 0 a) (/) Attachment D Budget Workshop 8-3-11 r -Fd • 88 Fe -4 • re Peel -4--+ P.. g ,-+ co cd (L) 7-t,-4 o o v.) ,--▪ ( ,-, cv (1) cl) ,-t '4, czs a) .c-) 2, -I-, 0 "H 0 0 CC▪ S 4-' c "") -ci •°) 4- 5 (1) a) F c) •- ra, (1)., .-, s • CI) CID ,-• 0 7'71 (1) CKS 0 N cle) (i) 'in r—I • ,1 '-cri -(5 •;t1 0 • • 0 ,-g rci C -S- • -e-, co a) P-4 g 0 g CZi E-4 - - '' ' 1 -.. ".." ct O 0 1=1 b.0 • c.) 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S--4 cr) a) • e -i C/) C/) cf.) 4 Attachment E Budget Workshop 8-3-11 Attachment E Budget Workshop 80-3-11. '11111111111011111010111111111111001111 11111111111111111111111 11111 110 1111:111111111111'1111111111111111111 'III' 000 .0.10000.0p0110000000000000.10000000010.0000000000.00000.00001000000000000000000011000000000 111111111111 ,1011.1.10.10.1110(0.000.0.00.10101111111100000000010000000 \ • \LI'II. fIIIIIIIIIIII°°°°°°°°"°4°°°°°•IIIIIIIIIIIII•"•°:°°";I• IIIIIIII001.1011.11.1111011,101000Ji0000 000000000:..0... iffir 10100000000001000:00001 ••,I700:0,056.P.,404',0000:00°00'000.0.0•00000000000.0.0.0 „,111111,1,11'111•"1: 1110011illv011..-110001011111111110000011101111110111 111111110ils 1111111111111 ohoophooloo00 0000000 1.40% 4.62% 0.80% Taxes Licenses and Permits r Intergovernmental Interfund Transfers is Fines and Forfeitures Charges for Services Miscellaneous Ad Valorem Taxes 14,000,000 10,000,000 8,000,000 General Fund Total Revenues by Type and Total Expenses •'.. ••.• •.000I0 'If "".•••000000°0I1001,01 ..,..., 00000000000011.11.111111111110 0010111111010001040000000000111101010101111111110 111111111.1.1.111.11.1.10001 1111' ? 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""1,•••••••••,,......:,,.,,,111110010,11,1111,1,11.11101010 000AW voi,v,4100111111•Iti ,1101•1:•••.• 1111111 11,1000000111110111ON0010000100000 1111111111011111111111111111111111111111111111101000 ' • • Cn 111'11d1.111H.R1.11H1P1000111111111111101HH,I,! • • .•••. • , • . ••.,• •••A,INP011,111111,1111100,1,1,,,,,,, 11111101101111 11 111110100 011011101 1.1:1•••.• • ....,.•:''..1.11011:14TXR04)/ERPITTINTRE REVERI)Ex.imAR.ERAR0ES PPR RERiAcES... ..• .• .: ROM F114EXAN4 EpRFTITTIITIES" 11( 0 HT • ., • • I '•'' • • • • . . t • • • • • ••• 111111000000001 00* MISCELLANEOUS REVENUES Is" INTE8FUND TRANS EX5 — EXPENSES .1 .1 1' .1 • • . „ „ .„, ,•••••••.„ • " I 1 Attachment E Budget Workshop 8-3-11 City of At an#i Beach State Shared Revenues 000,090 800.000 ,$2ll III 11v1111 I 111 1 Ill 111,11,1 V 11111111,1 . II I iuIIII l v1111 III 11111 IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIVIIIII.11V111,11111111111,11,11111111111111111111 Nall ^ 11 1111, 0011 1111. 111 1 II Il 1 1 11111 1 11 11111III 11111111111111111 11 .$1,000,000. mum ill U111111111111" ' ' f1 uluu $soo,aoa I $600,000 j0 i VVIIII ' 11111 1 111 11 1I ' I ILII Iu 406,990 11 0 mo um 11 III 1111 11111111111 , ,,iq�111111111111111111111111IIIIIil u III ullll Illll IIIIIII III IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII I III r II mluuurlllmr VIII 1.11 I II II I $200,000 sc State Shared. Revenues ocal Govt Half -Cent Sa es Tax State Revenue Sharing Proceeds 2,500 2,000 NIM h`iagIV 696 oolooloolool xemptions levet Ho mlmvuuuo Ho 1,500 1,000 50 stead Exemption ead Exemption Homestead Exemption for Elderly NE Save Our Homes Cap Value Taxable Value Just Value 2009 2 Attachment E Budget Workshop 8-3-11 1,600,000,000 1,400,000,000 1,200,000,000 1,000,000,000 800,000,040 000,000;000 400,000;000 200,000,000 ■ New Construction Personal Property,]-, Real Property 999 2000 2001 2002 2003 -2004'; 2005 2006 2007 2008 2009 2 Fiscal Year Total Value and Taxable Value a00,000 $600,000 $400,000 $200,000 as w Taxable Value ,° NIHomestead USOIi Cap $12,000 $10,000 $8,000 $6,000 $4,001) $2Awo • i;.#t:i;:i.pot.tv..7rai:;'.'.4V••::••.,)/a.1(....:-.'.::.:.....• ..... ..., ...,...,.. :... .. . . . . . . . ..... . .. . . .. .... .. . ....., . . . . .. .. . . . . .... . • • • • ••• • • • • • • . . .. . . . . .. . . .. ... . . . . .. . . . . .. . . .. . • •• •. . . . . . . Attachment E Budget Workshop 8-3-11 11111'11'1'11111111111111111111111111111 111111111m111110111111111111111111111111111111111111111111111111 -0"," cOs cf' P cip a =7 , t211' ta tr tl 0' 0" 4'1' 0' a? a/044one Seael 2% SAMPLE ANALYSIS (AB GIS July 2010) CHANGE IN ASSESSED VALUE (09/10) DECREASE NO CHANGE iIIIINCREASE 4 Attachment E Budget Workshop 8-341 CHANGE IN ASSESSED VALUE (09/10) -$49,999.99 to -$40,000.00 1 property (L49% of .satnple) -$39,999.99 to $30,000.00 4 properties (5.97% ofsample) -$29,999.99 to $20,000.00 1 property (L49% of sample) -$19,999.99 to -$10,000.00 5 properties (Z46% of saniple) $9;999:.99.t0•S0M0'. • 2 properties (298% of Sample) 0.01 to $10,000.O0 47properties.(70..15% ofsample) 10A00.01,.0.,..s20o00.00v.. 5 properties176%.'ofsample) • $20,000.01 to .00 1 property (L49% 0fsetiopie)...: • • 0,000.01 to $40,000,00 0 properties • • • •••: • • • • • •••:••• ••••••••::•• ••• • • • • • • • • 40,000,01 to $5000000 1 property (1.49% ofsarnple) 1000 11111111111111111111111111,1,1,11,1,11,111111111,11,11,111100,01,011,1,1,1,1,1,1,1,1,1,100000000004000l0000000 0,41.1.111,1,11"• • , 11,r111i1111 111l11,111111111011111111110111111111111'11'01,11'11111ij „,110111,,1,1,p,11,V11111,11,111;1; ..•••••••••.••,,,,•-••••••••,-- ••••••• ,,• •• A111111,111111, 11,11111•1'1,11111111111"0""' "'"111,1"4111:11:111:11:1.),' ,'1111111111111111111111111,1,1'' Florida Inland Navigation 0.19% 5 Attachment E Budget Workshop 8-3-11 Ten Year Iage Court 4:500 4.000 Vain 3,500 a70 �YPI 3,000 .,�➢f 2.500 111111111 2.000 n w th 2010 Proposed Operati 0.500 0,000 I ° i ,111111111111111 BSI .11111111 Qd 2005 2006 2007 2008 2009 2010 ptune, ksonville Be CITY OF ATLANT C BEACH 2010 Proposed Mileages ksonvitle 6 Agency Funding Requests for FY 11 Item Acoustic/ Songwriters Holiday Sign -A -Long Discretionary Teen Council Working Warier Arts in the Park Artisan Faire Fine Arts Series Lagniappe AB Elementary After School AB Elementary Grass Mayport Middle After School Beaches Resource Center Dial -A -Ride Chamber of Commerce Total FY 10 Budget $5,800 $750 $1,000 $2,000 $2,000 $5,000 $1,000 $3,000 $0 $16,500 $5,820 $14,000 $1,000 $1,500 $15,000 $74,370 FY 11 Request $5,800 $750 $1,000 $0 $2,000 $7,000 $1,500 $3,000 $750 $16,500 $5,820 $14,000 $2,000 $1,500 $0 $61,620 FY 11 Draft Budget $5,800 $750 $250 $0 $2,000 $7,000 $1,500 $3,000 $750 $16,500 $5,820 $14,000 $1,000 $1,500 $0 $59,870 Attachment F Budget Workshop 8-3-11