Regular City Commission - 28 Feb 2022 - Draft Agenda - PdfCity of Atlantic Beach
Draft Agenda
Regular City Commission Meeting
Monday, February 28, 2022 - 6:30 p.m.
Commission Chamber
City Hall, 800 Seminole Road
INVOCATION AND PLEDGE TO THE FLAG
CALL TO ORDER
Page(s)
1. APPROVAL OF MINUTES
2. COURTESY OF FLOOR TO VISITORS
2.A. COJ Environmental Protection - 2021 Environmental Award Presentation by Mark
Gabrynowicz
PUBLIC COMMENT
3. CITY MANAGER REPORTS
3.A. Report on American Rescue Plan Act (ARPA) Funds 5 - 20
American Rescue Plan Fund Update
3.B. Accept the 90 -Day Calendar (March - May 2022) 21 - 24
90 -Day Calendar (Mar - May 2022)
4. REPORTS AND/OR REQUESTS FROM CITY COMMISSIONERS
5. UNFINISHED BUSINESS FROM PREVIOUS MEETINGS
6. CONSENT AGENDA
ALL MATTERS LISTED UNDER THE CONSENT AGENDA ARE CONSIDERED TO BE ROUTINE BY THE CITY
COMMISSION AND WILL BE ENACTED BY ONE MOTION IN THE FORM LISTED BELOW. THERE WILL BE
NO SEPARATE DISCUSSION OF THESE ITEMS. IF DISCUSSION IS DESIRED, THAT ITEM WILL BE REMOVED
FROM THE CONSENT AGENDA AND WILL BE CONSIDERED SEPARATELY. SUPPORTING
DOCUMENTATION AND STAFF RECOMMENDATIONS HAVE BEEN PREVIOUSLY SUBMITTED TO THE CITY
COMMISSION ON THESE ITEMS.
6.A. Acknowledge receipt of the Financial Report as of January 31, 2022. 25 - 31
Financial Report as of Jan. 31, 2022
7. COMMITTEE REPORTS
Page 1 of 63
Regular City Commission - 28 Feb 2022
8. ACTION ON RESOLUTIONS
8.A. Resolution No. 22-17
A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA AUTHORIZING A 3%
SALARY INCREASE FOR THE CITY CLERK, EFFECTIVE OCTOBER 1, 2021, AND
PAYMENT RETROACTIVE TO THAT DATE; AND PROVIDING AN EFFECTIVE DATE.
Resolution No. 22-17
8.B. Resolution No. 22-18
A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA ADOPTING A CAPITAL
ASSET POLICY AND PROVIDING AN EFFECTIVE DATE.
Resolution No. 22-18
8.C. Resolution No. 22-19
A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA ESTABLISHING THE
CITY'S 2022 PRIORITIES; AND PROVIDING AN EFFECTIVE DATE.
Resolution No. 22-19
33-34
35-50
51-54
9. ACTION ON ORDINANCES
9.A. Ordinance No. 20-22-163, Public Hearing and Final Reading
AN ORDINANCE AMENDING THE OPERATING BUDGET FOR THE CITY OF ATLANTIC
BEACH, FLORIDA FOR FISCAL YEAR BEGINNING OCTOBER 1, 2021 AND ENDING
SEPTEMBER 30, 2022, AND PROVIDING AN EFFECTIVE DATE.
Ordinance No. 20-22-163
55-63
10. MISCELLANEOUS BUSINESS
11. CITY ATTORNEY/CITY CLERK REPORTS AND/OR REQUESTS
12. CLOSING COMMENTS BY CITY COMMISSIONERS AND CITY MANAGER
13. ADJOURNMENT
This meeting will be live -streamed and videotaped. The video recording will be posted within
four business days on the City's website. To access live or recorded videos, click on the
Meeting Videos tab on the city's home page at www.coab.us.
If any person decides to appeal any decision made by the City Commission with respect to
any matter considered at any meeting, such person may need a record of the proceedings,
and, for such purpose, may need to ensure that a verbatim record of the proceedings is made,
which record shall include the testimony and evidence upon which the appeal is to be based.
Page 2 of 63
Regular City Commission - 28 Feb 2022
Any person wishing to speak to the City Commission on any matter at this meeting should
submit a request to the City Clerk prior to the meeting. For your convenience, forms for this
purpose are available at the entrance to the Commission Chamber.
Every effort is made to indicate what action the City Commission is expected to take on each
agenda item. However, the City Commission may act upon any agenda subject, regardless of
how the matter is stated on the agenda.
In accordance with the Americans with Disabilities Act and Section 286.26, Florida Statutes,
persons with disabilities needing special accommodation to participate in this meeting should
contact the City Clerk's Office by 5:00 PM, the Thursday prior to the meeting.
Page 3 of 63
Page 4 of 63
Agenda Item #3.A.
28 Feb 2022
STAFF REPORT
City of Atlantic Beach
Commission Meeting
AGENDA ITEM: American Rescue Plan Act (ARPA) Funds
SUBMITTED BY: Melissa Burns, Director of Finance p
TODAY'S DATE: February 1 b, 2022
MEETING DATE: February 28, 2022
BACKGROUND: In a previous Commission meeting, it was requested that an updated be
provided on the projects where ARPA funds are being utilized. Between
that time and now, the U.S. Treasury Department has issued its Final — Final
Rule which broadened the use in some expenditure categories and clarified
eligible uses as well.
A presentation has been developed in hopes to disseminate the information
found in the Final -Final Rule in order to better understand the eligible uses
for the funding that the City of Atlantic Beach has been provided.
BUDGET: No effect on current budget.
RECOMMENDATION: For information and discussion
ATTACHMENT: PowerPoint Presentation
REVIEWED BY CITY MANAGER:
Page 5 of 63
Agenda Item #3.A.
28 Feb 2022
Page 6 of 63
TLANTIC BEACH
INTERIM FINAL RULE
Reminder: Four Key Eligible Use Categories
The American Rescue Plan provides four major categories of eligible uses w tackle the broad range of
public health and economic challenges caused or exacerbated by the COVID-19 emergency.
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Public Sector
Revenues
Public Health &
Economic Response
Premium Pay for
Essential Workers
Water, Sewar &
Broad band
Infrastructure
• Providing government services up to the amount of revereuue
lass dare to the pandemic
• Responding to COVID-19's public health. impact, along with its
economic harms
• Offering additional support to workers who bear the greatest
health risks because of their servirre in •rritaeal sectors
Providing funding to critical water and sewer ,projects, along
with nigh -speed broadband infrastructure
Recipients have requested greater flexibility, slrnpiicity & clarity in the final rule
to respond to new pandemic needs and make transformative investments
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1-,
TLANTIC BEACH
COAB FY 2022 Funded ARPA Projects
Grant Project
Infrastructure Component
WTP #2 Modernization -- Design Water
& Engineering
Retrofit High priority Wells
Vulnerable to Flooding
Water
Construct 850 LF or 12" PVC WM Water
Ocean Walk 10" WM to Sherry Dr.
Cutoff
Expenditure Category
Infrastructure
Infrastructure
Infrastructure
Construct 1,850 FL of 12" PVC Water Infrastructure
WM Sherry Dr. Cutoff to Pioneer
Dr.
Funding
175,000.00
20,000.00
128,000.00
278,000.00
Construct 1,300 LF of 12" PVC Water Infrastructure 195,000.00
WM Pioneer Dr. to Wonderwood
Dr.
Replacement of Clay Service Lines Sewer Infrastructure 200,000.00
for Selva Marina, Oak Harbor and
Park Terrace Services
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ATLANTIC BEACH
COAB FY 2022 Funded ABPA Projects
Grant Project
Retrofit 14 High Priority LS
Vulnerable to Flooding
infrastructure
Component
Sewer
Upsize Headworks line to Influent Sewer
Basin
Expenditure Category
Infrastructure
infrastructure
Funding
275,000.00
350,000.00
SB64 Compliance -Engineering Sewer
Study to determine options for
removing river discharge.
Infrastructure
100,000.00
Re -Establish Seminole Ditch Bank Stormwater
Infrastructure
7,000.00
Dutton Island Road Drainage
Improvements
CDBG Infrastructure
Infrastructure
70,000
Grant Administrator Position N/A
Administrative Expenses 44,910.00
ATLANTIC BEACH
U.S. Department of the Treasury
Issued the:
FINAL -FINAL RULE
Effective April 1, 2022*
*Can take advantage of flexibilities and simplifications now
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ATLANTIC BEACH
Final Rule - Key Changes and Clarifications
PUBLIC SECTOR REVENUES
• May determine revenue loss by choosing between 2 options:
• A standard allowance of up to $10 million in aggregate, not to exceed their award
amount, during the program;
• Calculating their jurisdiction's specific revenue loss each year using the Treasury's
formula, which compares actual revenue to a counterfactual trend.
• May use funds for government services; generally, services traditionally
provided by the government unless Treasury has stated otherwise.
ATLANTIC BEACH
f
What Does Government Services Include?
• Construction of Schools and
Hospitals
• Road Building and Maintenance,
and other infrastructure
• Health Services
• General Government
Administration, Staff, and
Administrative Facilities
• Environmental Remediation
• Provision of Police, Fire, and
Other Public Safetv Services
(including purchase of fire trucks
and police vehicles)
ATLANTIC BEACH
Final Rule -- Key Changes and Clarifications
Public Health and Economic Impacts
• Funds can be used for capital expenditures that support and eligible
COVID-19 public health or economic response.
• Provides an expanded set of households and communicates that are
presumed to be "impacted" and "disproportionately impacted" by the
pandemic
• Allows for a broader set of uses to restore and support government
employment, including hiring above a recipient's pre -pandemic
baseline, providing funds to employees that experienced pay cuts or
furloughs, avoiding layoffs and providing retention incentives
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ATLAFTIC BEACH
Final Rule - Key Changes and Clarifications
Premium Pay
• Provides more streamlined options to provide premium pay, by
broadening the share of eligible workers who can receive premium
pay without written justification while maintaining a focus on lower-
income and frontline workers performing essential work.
• State, Local or Tribal Government Workforce — Most COAB employees are
now considered eligible workers
• Essential Work involves:
• Work is not performed while teleworking from a residence
• Regular, in-person interactions with patients, the public, or coworkers of the individual that is
performing the work; or
• Regular physical handling of items that were handled by, or are to be handled by, patients, the
public, or coworkers of the individual that is performing the work
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ATLANTIC BEACH
Final Rule - Key Changes and Clarifications
Premium Pay
• In order to receive premium pay the eligible worker must:
• Be Earning (with the premium included) at or below 150 percent of the their
residing state or county's average annual wage for all occupations.
• Not exempt from the Fair Labor Standards Act overtime provisions
• May be awarded in installments or lump sums
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ATLANTIC BEACH
Final Rule - Key Changes and Clarifications
Water & Sewer Infrastructure
• Adds additional eligible water and sewer infrastructure investments, including a
broader range of lead remediation and stormwater management projects. Eligible
projects under the Clean Water State Revolving Fund (CWSRF)* are:
✓ Construction of publicly owned
treatments works
✓ Projects pursuant to implementation
of a nonpoint source pollution
management program established
under the Clean Water Act (CWA)
✓ Decentralized wastewater treatment
systems that treat municipal
wastewater or domestic sewage
✓ Management and treatment of
stormwater or subsurface drainage
water
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✓ Water conservation, efficiency or
reuse measures
✓ Development and implementation of
a conservation and management plan
under the CWA
✓ Watershed projects meeting the
criteria set forth in the CWA
✓ Energy consumption
reduction for publicly
owned treatment works
✓ Reuse or recycling of
wastewater, stormwater, or
subsurface drainage water
✓ Security of publicly owned
treatment works
*Treasury encourages the use of the EPA handbook for CWSRF
for a full list
ATU.Nnc BEACH
�1
Final Rule - Key Changes and Clarifications
Water & Sewer Infrastructure
• Adds additional eligible water and sewer infrastructure investments, including a
broader range of lead remediation and stormwater management projects. Eligible
projects under the Drinking Water State Revolving Fund (DWSRF)* are:
✓ Facilities to improve drinking water
quality
✓ Transmission and distribution,
including improvements of water
pressure or prevention of
contamination in infrastructure and
lead serve line replacements
✓ New sources to replace
contaminated drinking water or
increase drought resilience,
including aquifer storage and
recovery system for water storage
✓ Green infrastructure, including green
roofs, rainwater harvesting
collection, permeable pavement
✓ Storage of drinking water, such as to
prevent contaminants or equalize
water demands
✓ Purchase of water systems and
interconnection of systems
✓ New community water systems
*Treasury encourages the use of the EPA handbook for DWSRF
for a full list
ATLANTIC BEACH
Final Rule - Key Changes and Clarifications
Water & Sewer Infrastructure
• Additional projects if they are found to be "necessary" which must be responsive
to an identified need to achieve or maintain an adequate minimum level of
services, cost effective means for meeting that need, for investments in
infrastructure needed due to population growth (drinking water supply).
✓ Culvert repair, resizing, and ✓
removal, replacement of stonn
sewers, and additional types of
stormwater infrastructure
✓ Infrastructure to improve access to
safe drinking water for individuals
served by residential wells,
including testing initiatives, and
treatment/remediation strategies that
address contamination
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Dam and reservoir rehabilitation if
primary purpose of dam or reservoir
is for drinking water supply and
project is necessary for provision of
drinking water
✓ Broad set of lead remediation
projects eligible under EPA
grant programs authorized by
the Water Infrastructure
Improvements for the Nation
(WIIN) Act, such as lead
testing, installation of
corrosion control, etc.
TLANTIC BEACH
4,
ie
OTHER NOTES
• Ineligible uses remain unchanged. Cannot be used for/to:
• Pay down debt
• Pension contributions
• Increase reserves
• Timeline for use of funds:
• Must be obligated by December 31, 2024
• Expended by December 31, 2026
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ATLANTIC BEACH
QUESTIONS/NEXT STEPS?
Agenda Item #3.B.
28 Feb 2022
CITY OF ATLANTIC BEACH
CITY COMMISSION MEETING
STAFF REPORT
AGENDA ITEM: 90 -Day Calendar for the Mayor and Commission
SUBMITTED BY: Yvonne Calverley, Executive Assistant to the City Manager`
TODAY'S DATE: February 17, 2022
MEETING DATE: February 28, 2022
BACKGROUND: The 90 -day calendar is included on the agenda for the purpose of setting
meeting dates and determining the location, time and whether to
videotape special meetings and workshops.
The rolling 90 -day calendar will be revised after receiving input from
City staff and the Commission, and will be included in each agenda for
consideration.
Notes:
• Dutton Island Preservation Dedication honoring the Dutton Island Five
will be held on Friday, March 11 from 5:30 to 6:15 pm
* Appeal Hearings for 763 Atlantic Blvd and 1515 Beach Ave have
been tentatively scheduled for Monday, March 21 at 5:15 pm.
• A Town Hall Meeting is scheduled for Saturday, April 23 from 10 am
to Noon at the Gail Baker Center.
BUDGET: None
RECOMMENDATION: Approve the 90 -Day Calendar for March through May 2022.
ATTACHMENT: 1) Mayor and Commission 90 -Day Calendar (March through
May 2022)
REVIEWED BY CITY MANAGER:
�O r
Page 21 of 63
MAYOR AND COM ss6Ak,1%
March 2022
SUNDAY
MONDAY
TUESDAY
SDN ESDAY
THURSDAY
FRIDAY
SATURDAY
r
6
Sonewriters
Concert 6 pm
13
20
Acoustic Night
6 pm
(Bull Park)
2 -
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14
Commission Mtg
6:30 pm
(Invoc-Waters)
21
Appeal Hearings
5:15 pm
(Tentative)
28
Commission Mtg
6:30 pm
(Invoc-Kelly)
8
CARAC Mtg
6 pm
15
Community
Development
Board Mfg 6 pm
22
ESC LEED
Subcommittee
Meeting 11 am
29
2
Due Date for
3/14 Agenda
3
Special
Magistrate
Hearing 2 pm
9 Mayor's Advisory 10
Council Noon
ESC Tree
Subcom 5:15 pm
ESC Meeting 6 pm
16
ESC Outreach
Subcommittee
630 pm
Due Date for 3/28
Agenda
23
30
Due Date for
4/11 Agenda
17
24
31
4
11
Preservation
Dedication
Ceremony
5:30 to 6:15 pm
(Dutton Island)
18
23
12
19
26
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MAYOR AND COMMISSION
April 2022
SLND_
MONDAY
TUESDAY
WEDNESDAY
TFI RSD AY
FRIDAY
S_ TI:RD_IY
3
Songwriters
Concert
6 pm
10
1-
24
Acoustic Night
6 pm
4 5
11 12
Commission Mtg
6:30 pm
(Invoc-Norris)
1S
CARAC Mtg
6 pm
6
13 Mayor's Advisory 14
Council Noon
ESC Tree Subcoin
5:15 pin
ESC Meeting 6 pm
19 20
Community
Development ESC Outreach
Board 6 pm 6:30 pm
25 26
C�.....L��: ,1 Mtg
6:30 pm
(Invoc-Glasser)
ESC LEED
`.tee
11 am
27
Due Date for 5f9
Agenda
21
28
1 1
Shakespeare in
8
15
2`)
29
the Park
7 pm
2
Shakespeare in
the Park
7 pm
9
Arts in the Park
10 am
(Johansen Park)
16
Egg Hunt
loam to 1 pin.
Jordan Park
23
Town Hall
Meeting 10 am
Baker Center
30
Crq
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0
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MAYOR AND COM1MIISSION
May 2022
SUNDAY
10N D Y
TUESDAY
WEDNESDAY
THURSD c
FRIDAY
SATURDAY
Songwriters
Concert 6 pm
8
15
Acoustic Night
bpm
(Bull Park)
22
29
9
Commission Mtg
6:30 pm
(Invoc-Bole)
16
23
Commission Mtg
6:30 pm
(Invoc-Waters)
30
Memorial Day
City Offices
Closed
3
10
CARAC Mtg
6 pm
17
Community
Development
Board Mtg
6 prn
?4
ESC LEER
Subcommittee
Il am
31
4
3 6
Special Magistrate
Hearing 2 pm
11 Mayor's Advisory 12
Council Noon
ESC Tree Subcom
5:15 nm
ESC Mtg 6 Dm
18
ESC Outreach
Subcommittee
6:30 pm
25
Pension Board
6:30 pm
19
26
Annual Board and
Committee Member
Reception
(Adele Graze)
6:30—bpm
13
20
7
14
21
28
Agenda Item #6.A.
28 Feb 2022
CITY OF ATLANTIC BEACH
FINANCIAL REPORT
AS OF JANUARY 31,2022
(33% OF YEAR ELAPSED)
Y -T -D Total Citywide Budget
Revenues
Use of Fund Balance
Expenditures
Revenues + Fund Balance - Expenditures
Budge) Year-fo-Dale
$ 44,299,364 $ 19,972,388
$ 10,536,670 $ -
$ 54,836,034 $ 12,405,267
$ $ 7,567,121
45,1%
224%
Resource Allocation
Personnel Services
Operating Expenses
Capital Outlay
Debt Service
Transfers
Capital Outlay, 362,293. -
Resources Expended
I !a.irps
tron,im,
2.sttW,1n3
Per.dnnel Service,
3,718,121
Operating Eaperrsesr 3,991,72+:+
Budget Year -to -Dale %
12,25,616 3,718,121 30.3%
16,133,237 3,991,726 24.7%,
16,469,274 362,293 2.2%
2,162,802 1,744,025 80.6%
7,805,105 2,589,103 33.2%
Page 25 of 63
Agenda Item #6.A.
28 Feb 2022
CITY OF ATLANTIC BEACH
FINANCIAL REPORT cis of JANUARY 31, 2022
General Fund
Revenues
Taxes
Licenses, Permits, Fees
Intergovernmental Revenue
Charges for Services
Fines & Forfeitures
Inte rest
Dispostion of Fixed Assets
Miscellaneous
Interfund Transfers in
Contributions from Enterprise Funds
Total Revenues
Budget Year -to -Date %
7,956,693 6,305,821 79.3%
925,700 209,583 22.6%
2,194,779 531,643 24.2%
2,618,109 644,122 24.6%
51,375 63,498 123.6%
200,000 (112,462) -56.2%
25,000 1,544 6.2%
9,525 21,319 223.8%
920,843 306,948 33.3%
1,173,495 391,168 33.3%
$ 16,075,519 $ 8,363,184 52.0%
Expenditures Budget Year -to -Date To
Governing Body 57,044 17,510 30.7%
City Administration 3,284,314 945,982 28.8%
General Government 1,089,822 306,896 28.2%
Planning 366,256 99,865 27.3%
Public Safety 7,485,432 1,957,532 26.2%
Public Works 3,555,136 724,262 20.4%
Recreation Programs/Events 572,568 216,367 37.8%
Total Expenditures $ 16,410,572 $ 4,268,416 26.0%
Year -To -Date General Fund Expenditures
Recreation
Programs/Events,
216,367
Public Works, 724,262 •
Governing Body, 17,61O
y Administration,
945,982
General Government,
306,$96
.. Planning, 99,865
Page 26 of 63
CITY OF ATLANTIC BEACH
FINANCIAL REPORT as of JANUARY 31, 2022
SPECIAL AND ENTERPRISE FUNDS
Special Reuerwn Funds
Revenues
Transfers In
Expenditures
Transfers Out
Revenues
Charger for Services
Miscellaneous
Transfers In
Total Revenues
Bud8sI Year412-Dole %
2,.51,135 3,903,770 136.9%
30183,992 11161,332 33.3%
6,326,127 5,665,102 80.0%
Agenda Item #6.A.
28 Feb 2022
Building Code Enfarcemenl
Revenues
Fees & Permlls
Miscellaneous
Tete' Revenues $
Expenses
7,739,969 322,730 4.2% Prolecllve Inspedlvns
5,618,559 1)372,852 33.3%
total Expenditures $ 13,356,528 $ 4,19582 16.4%
Woe, Fund
Budge' Yeorte-Dole % Revenues
3,783,805 1,212,600 32.03 Stale Grant
143,000 (12,939) .9.0% Charges far Services 5,853,070
796,000 265/332 33.3% Miscellaneous 50,000
Tnlei Revenues $ 4,722,805 $ 1,464.993 31.0% Transfers In 925/000
Expenses Total Revenues $ 6,829,070 $
Expenses 5,588,187 698,406 11.9% expenses
Debt Service 553.072 507,255 91.7% Expenses 6,262,027 1,131,808 18.1%
Transfers 494,527 152,243 30.8" Debt 5ervlw 1,262,112 955,188 75.7%
Total Expenses $ 6,915,786 $ 1,357,904 19.6% Transfers Out 875,435 291,812 33,3%
Teel Expenses $ 8,999,574 $ 2,378.808 28,3%
Eluded
481,404
94,225
575,629 $
501.437
Year -la -Deft
160,547
312/545
19093
Ms
33.3%
32.4%
33.2%
165,750 38.5%
5ewer Fund
Budget
Yeerie..Delo
0.0%
1,898.141 32.4%
(69,288) -138.6%
308,332 33.3%
2,137,185 31.3%
Water System Des, Kees
Revenues - Foos & Permlls
Transfers OW
150,000 143,839 95.9% Sewer System Dev Pass
0.0% Revenues . Fees 8 Permits
Transfers Out
Stoenwnler Fund
Revenues Budget
Inlergoverrlmental Revenue 2,300,000
Charges for Services 894,998
Miscellaneous 1,471
Transfers In 412,000
Total Revenues $ 3,608,969
Expenses
Flood Control
Debt Service
Transfers Out
Total Expenses $
Year-to•Date 'ry
. 0.0%
299,573 33.5%
(17,863) -1214.4%
B udge!
300,000
Yom4o-Data
515,118
%
171.7%
0.0%
Pnhs•, 04hcr,, Prussian Tru>I Fwrd
Revenues
Taxes
Miscellaneous
CaNlbudons
137,332 33.3% Total Revenues $
$ 419,042 11.6% Expenses
AdmjnIstratran 94,766 39,872 43A °%
3,598,998 224,257 6.2% PanslonBenefts 787002 227,978 29.016
224,483 179,306 79.9% Polo! Expenses 5 88(,769 $ 267,951 30.4%
B ud el
(36,427
404,579
777,372
1,398,378 $
Year.fo'Dole
130,129
256`621
366,751
%
0.0%
26.9%
33.0%
27.78%
477,000 159 000 33,3%
4,300,481 $ 56563 13.1%
Snnitnllers Fund
Revenues
Fees & Permlls
Charges for Setvlaat
Budget
88,500
2,1 14,000
Total Revenues S
Your -Su -Dale %
32,668 36.9%
642,790 3D.4%
2,202,500 $ 675,458 30.7%
General Employees Pension Trust Fund
Revenues
Miscellaneous
Conlibutions
Expenses Expenses
Expenses 2,095,135 506,366 24.2% Adminlstrallah
Transfers Out 339584 113,196 33.3°/c, Pension Benefits
Tolal Expenses $ 2,434.719 $ 619,562 25.4%
Sudgel
991,491
1,111 376
Tata} Revenues $ 2,102,867 $
Total Ekponses
$
Year -le -Dale
216,439
394,186
610,624
21.8%
35.5%
29.0%
137,911 50,927 44.2%
1,415,257 527,874 37.3%
1,553,168 $ 588,802 37,9%
Page 27 of 63
Agenda Item #6.A.
28 Feb 2022
CITY OF ATLANTIC BEACH
FINANCIAL REPORT as of JANUARY 31, 2022
PAID PARKING REVENUES
$10,000.00
$9,000.00
$8,000.00
$7,000.00
56,000.00
$5,000.00
$4,000.00
$3,000.00
$2,000.00
51.000.00
$-
■ 2019/2020
• 2020/2021
2021/2022
Monthly 2019/2020 2020/2021 2021/2022
Oct $ - $ 3,784.27 $ 6,185.03
Nov 2,746.49 3,279.57 8,557.40
Dec 4,545.28 3,694.36 6,038.62
Jan 6,192.20 4,252.57 5,635.42
Feb 4,922.37 3,338.72
Mar 4,100.71 4,897.03
Apr 829.85 6,915.09
May 8,970.18 8,504.93
Jun 6,515.29 7,557.31
Jul 5,856.62 8,724.00
Aug 5,664.33 6,067.64
Sept 4,479.44 5 579.67
Total $ 52,822.76 $ 66395.16 $ 26,416.47
Paid Parking Revenues
6 11 d
Uc• Nov L7c �0 Feb Lor
5. 2,748.49 4,545.28 6.162.20 4.922,37 4.100.71
$3,784.2 3,279.57 3,694.36 4,252.57 3,338.72 4,997.03
56,185.0 8,557.40 6,438,62 5,635.42
1
pr May
829.85 6,970.18
6,915,09 8,504.93
d
Jun Jul Aug Sept
6,515.29 6,856.62 5,884.33 4,478.44
7,557.31 8.724.00 6,067.64 5,579.67
Page 28 of 63
lemon/l st 5t.
October
November
December
January
February
March
April
May
June
July
August
September
CITY OF ATLANTIC BEACH
FINANCIAL REPORT as of JANUARY 31, 2022
Paid Parking Revenues by Location
2019/2020
2,746.49
4,545.28
6,192.20
4,922.37
346.92
25.20
722.65
473.62
357.11
571.48
466.17
21,369.49
2020/2021
534.70
528.99
546.98
747.53
741.34
1,006.99
1,049.30
1,329,58
1,063.86
1,029.35
917.18
831.18
10,326.98
Ocean Blvd/Ahern
October 1,593.13
November 1,293.88
December 1,201.37
January 1,512.14
February 1,764.38
March 997.88 2,912.84
AprII 282.45 2,694.09
May 2,478.03 2,640.05
June 2,127.26 2,153.44
July 2,00231 3,140.44
August 1,927.45 2,514.26
September 1,423.28 1,925.38
11,238.66 25,345.40
Meter ID 363900002
October 949.90
November 844.90
December 1,241.10
January 1,255,10
February 46,48
Match 1,866.90
April 407,40 2,163.00
May 2,865.45 3,335.50
June 3,055.15 3,119.20
July 2,730.70 3,350.20
August 2,413.60 1,754.20
September 1,942.50 2,551.50
15,281.70 20,611.08
2021/2022
901.53
873.60
659.05
1,412.22
3,846.40
2,104.79
3,547.49
1,633.87
1,514.91
8,801.06
2,139.90
3,278.80
2,767.10
1,880.90
10,066.70
Meter ID 3633000003
October 704.20 1,038,81
November 611.80 857.50
December 704,90 978.60
January 737.80 827,40
February 788.90
March 889.00 977.20
April 114.80 1,008.70
May 904.05 1,199,80
June 859.25 1,220.80
July 766.50 1,204.00
August 751.80 882.00
September 647.50 271.60
4,932.90 10,311.70 3,702.31
Totals 52,822.75 66,595,16 26,416.46
Transaction History Detail Not Available
Agenda Item #6.A.
28 Feb 2022
Page 29 of 63
Agenda Item #6.A.
28 Feb 2022
CITY OF ATLANTIC BEACH
FINANCIAL REPORT as of JANUARY 31, 2022
MISCELLANEOUS INFORMATION
Tree Replacement Fund
Beginning Fund Balance
Revenues
Expenditures
Ending Fund Balance
$ 116,071.82
8,545.00
$ 124,616.82
Recreation Fees
Miscellaneous Recreation Charges
Camp Out
Flag Football
Summer Camps
Art Shows
Facility Rental
Dag Park
0
60,000.00
50,000.00
40,000.00
30,000.00
20,000.00
10,000.00
■ Miscellaneous Recreation Charges
aCamp Cut
,Flag Football
Summer Camps
aArt Shows
',Facility Rental
■ Dog Pork
FY2019 FY2020
FY2021 FY2022 YTD
150.00 20.00 20.00 -
720.00 - - 555.00
2,190.00 480.00 - 10.00
2,490.00 670.00 -
5,475.00 4,825.00 0.25 50.00
51,000.00 30,575.00 35,500.50 21,425.00
15,615.00 10,420.00 11,315.00 2,895.00
77,640.00 46,320.00 47,505.75 24,935.00
Recreation Fees
FY2019 FY2020 FY2021 FY2022 YTD
150.00 20.00 20.00
720.00 555.00
2,190.00 480.00 10.00
2,490.00 670.00
5.475.00 4,825.00 0.25 50.00
51,000.00 30,575.00 35,500.50 21,425.00
15,615.00 10,4 20.02 11,315.00 2,895.00
Page 30 of 63
CITY OF ATLANTIC BEACH
FINANCIAL REPORT as of JANUARY 31, 2022
Cash Balances
Fund
General
Community Development Block Grant
Treo Replacement
Pay for Parking Revenue Fund
Convention Development Tax
Local Option Gas Tax
Bettor lax 1 /2 Cent Sales Tax
Police Training, Forfeiture, Grants, Etc.
Community Redevelopment
American Rescue Plan Act Fund
Debt Service
Capital Projects
Water
Sewer
Sanitation
Building Code Enforcement
Stormwaler
Pension - Police
Pension - General
Total
Total Restricted Cash
Total Unrestricted Cash
Prior T 2/31/27
$ 11,912,463
(97,907)
133,785
134,160
129,280
(200,513)
1,270,823
142,866
46,861
(91,343)
2,735,235
8,065,499
5,152,581
624,722
320,761
322,736
17,332,279
27,551,006
$ 75,485,294
Current 1,31/22
$ 12,059,349
(97,907)
141,619
140,199
103,226
(200,171)
1,223,870
143,525
63,528
2,321,905
(81,082)
2,855,264
8,270,397
5,451,708
477,178
347,022
337,259
16,534,084
26,51 1,875
$ 76,602,849
$ 53,186,530
$ 23,416,318
Dol[ar Change
5 146,886
•
7,834
6,039
(26,054)
342
(46,953)
659
16,667
10,261
120,029
204,897
299,126
1147,544)
26,261
14,524
(798,195)
(1,039,130)
$ (1.204.,351)
Cash and Investments
Account
Bank of America Depository
Corporate Fixed Income -Morgan Stanley
Government Securities - Morgan Stanley
Cosh, 80P, MMF - Morgan Stanley
SBA - Florida Prime
Cash On Hand
Polite Pension Investments
General Pension Investments
Prior 12/31/21 Current 1/31/22
17,156,347
5,592,685
11,523,130
155,926
24,570
3.950
Subtotal $ 34,456,607
$ 16,711,629
27,517,546
Subtotal 5 44,229,175
$ 17,473,421
5,665,383
11,387,334
95,087
24,570
3,950
$ 34,649,745
$ 16,100,645
26,511,016
$ 42,611.662
Total 5 78,685,782 $ 77,261,407
Dollar Change
$ 317,075
72,699
(135,796)
(60,839)
$ 193,138
$ (610,984)
(1,006,529)
$ (1,617,513)
$ (1,424,375)
Agenda Item #6.A.
28 Feb 2022
Page 31 of 63
Page 32 of 63
CITY OF ATLANTIC BEACH
CITY COMMISSION MEETING
REPORT
AGENDA ITEM: Resolution No. 22-17 authorizing a retroactive pay increase for the
City Clerk
SUBMITTED BY: Catherine Varian, Esq., Human Resources Director IV /IQ t
TODAY'S DATE: February 14, 2022
MEETING DATE. February 28, 2022
BACKGROUND: City Clerk is an appointed position with the City Commission
establishing the salary each year.
The last pay increase approved for the City Clerk was effective
October 1, 2020.
In past years, pay raises for the City Clerk have been consistent
with those given to other general employees.
Based on the adoption of the Fiscal Year 2021-22 budget, general
employees were given a 3% increase effective Oct. 1, 2021.
The City Clerk did not receive a 3% raise on October 1, 2021,
because we were negotiating a new contract. She has decided to put
the contract issue on hold to revisit later.
BUDGET: Sufficient funds are included within the Fiscal Year 2022-23
budget.
RECOMMENDATION: Adopt Resolution No. 22-17 authorizing a salary increase of 3%
for the City Clerk effective Oct. 1, 2021, and payment retroactive
to that date.
ATTACHMENTS: Resolution No. 22-17
-7 REVIEWED BY CITY MANAGER: 6.v v -K
Agenda Item #8.A.
28 Feb 2022
Page 33 of 63
Agenda Item #8.A.
28 Feb 2022
RESOLUTION NO. 22-17
A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA
AUTHORIZING A 3% SALARY INCREASE FOR THE CITY CLERK,
EFFECTIVE OCTOBER 1, 2021, AND PAYMENT RETROACTIVE TO
THAT DATE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the city clerk is a Charter Officer whose rate of compensation is set by the
Commission; and
WHEREAS, the last pay increase approved for the city clerk was effective October 1, 2020;
and
WHEREAS, the FY 2021-2022 budget includes funds to provide a 3% pay increase for the
city clerk retroactive to October 1, 2021; and
NOW THEREFORE, be it resolved by the City Commission of the City of Atlantic Beach
as follows:
SECTION 1. The City Commission authorizes a 3% salary increase for the city clerk,
effective October 1, 2021, and payment retroactive to that date.
SECTION 2. This Resolution shall take effect immediately upon its passage and adoption.
PASSED AND ADOPTED by the City Commission of Atlantic Beach, this 28th day of
February 2022.
Attest:
Ellen Glasser, Mayor
Approved as to form and correctness:
Donna L. Bartle, City Clerk Brenna M. Durden, City Attorney
Page 34 of 63
Agenda Item #8.B.
28 Feb 2022
STAFF REPORT
City of Atlantic Beach
Commission Meeting
AGENDA ITEM: Resolution 22-18
SUBMITTED BY:
TODAY'S DATE:
MEETING DATE:
BACKGROUND:
A RESOLUTION OF THE CITY OF ATLANTIC BEACH,
FLORIDA ADOPTING A CAPITAL ASSET POLICY AND
PROVIDING AN EFFECTIVE DATE
Melissa Burns, Director of Finance
February 15, 2022
February 28, 2022
At the regular Commission meeting held on February 14, 2022, a draft
Capital Asset Policy was introduced and discussed. The attached resolution
will formally adopt the Capital Asset Policy, as is best practice for a local
government to adopt formal written financial policies.
The Commission suggested a few changes to the draft policy which have
been included and they arc as follows:
• To add small hand-held tools and equipment to the Small and
Attractive Asset section
• Add the provision that the City Manager is to review the annual
inventory results
• The depreciable lite of Land Improvements (Landscaping) was
reduced from 20 years to 10 years.
This Capital Asset Policy represents the first of a series of written financial
policies to be formally adopted.
BUDGET: None.
RECOMMENDATION: Pass Resolution 22-18
ATTACHMENT: Resolution 22-18
Draft Capital Asset Pol.
REVIEWED BY CITY MANAGER:
Page 35 of 63
RESOLUTION NO. 22-18
A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA
ADOPTING A CAPITAL ASSET POLICY AND PROVIDING AN
EFFECTIVE DATE
WHEREAS, the City of Atlantic Beach would like to formally adopt written financial
policies; and
WHEREAS, the City of Atlantic Beach wishes to adopt a capital asset policy to provide
control and accountability over the City's capital assets.
NOW, THEREFORE, BE IT RESOLVED by the City Commission of the City of
Atlantic Beach as follows, that
1. The capital asset policy attached hereto is hereby adopted.
2. This Resolution shall take effect immediately upon its passage and adoption by
the City Commission of the City of Atlantic Beach, Florida.
PASSED by the City Commission of the City of Atlantic Beach, Florida this 28th day of
February 2022.
Approved as to form and correctness
Brenna M. Durden
City Attorney
ATTEST:
Donna L. Bartle
City Clerk
Ellen Glasser
Mayor/Presiding Officer
Agenda Item #8.B.
28 Feb 2022
Page 36 of 63
CITY OF ATLANTIC BEACH
Capital Asset Policy
I. Obiective
Agenda Item #8.B.
28 Feb 2022
The purpose of the capital asset policy is: 1) to provide control and accountability over capital
assets, and 2) to gather and maintain information for the preparation of the Annual Comprehensive
Financial Report in conformity with Generally Accepted Accounting Principles (GAAP) and
Governmental Accounting Standards Board Statements (GASB) No. 34 — Basic Financial
Statements and Management's Discussion and Analysis for State and Local Governments and
GASB No. 51 — Accounting and Financial Reporting for Intangible Capital Assets.
This guide will help determine whether an item qualifies as a capital assets, how to account for its
acquisition, how to monitor its activity, and its final disposition. The following guidelines and
procedures will document a capital asset system designed to reflect the statutory requirements from
Section 274 Florida Statutes and Chapter 69I-73 of the Florida Administrative Code provided by
the Department of Financial Services of the State of Florida, and thereby increase control over
those assets for which the city has stewardship responsibility.
II. Definition
GASB Statement No. 34 notes that the term "capital assets are assets that 1) are used in
operations and 2) have an initial useful life in excess of one year. This term encompasses both
tangible assets (land, land improvements, buildings, building improvements, vehicles, machinery,
equipment, works of art, historical treasures, infrastructure) and intangible assets (easements,
software, water rights).
Capital Assets Types:
• Land
• Buildings
• Infrastructure
• Improvements Other Than Buildings
• Equipment' and Vehicles
• Construction in Progress
• Intangible Assets - Easements, right of way
• Intangible Assets — Software, patents, trademarks
Capital Asset Accounts with Definitions and Examples:
Land
Land is defined as the surface or crust of the earth, which may be used to support structures
or grow crops, grass, shrubs, and trees. Land is characterized as having an inexhaustible
1
Page 37 of 63
Agenda Item #8.B.
28 Feb 2022
life. All expenditures made to acquire land and ready it for its intended use should be
considered as part of the land cost.
Examples:
• Purchase price or, if donated, the fair market value, or a reasonable and equitable estimate
of such value on the date of acquisition
• Professional fees (title search, real estate commissions, legal, escrow, appraisal, and
surveying services, environmental assessments, etc.)
• Permanent work to the land, such as land clearing, excavation, fill, grading, drainage, etc.
• Removal, relocation, or reconstruction of property of others on the land so that the land
may be used differently
• Accrued and unpaid taxes at date of purchase
If the land and a structure are acquired as a single purchase, the value of the land should be
determined separately from the structure. This is important as land is not depreciable, while
the structure and improvements are depreciable.
Buildings
A building is defined as a structure that is permanently attached to the land, has a roof, is
partially or completely enclosed by walls, and is not intended to be mobile. Building
improvements are defined as capital improvements if they add value to the existing capital
asset by extending theuseful life or increasing the capital asset's ability to provide service.
Examples:
Purchased Buildings;
• Original purchase price
• Expenses for the initial remodeling, reconditioning or altering a purchased building to
make it ready to use for the purpose of which it was acquired (this does not include an
interior only remodeling performed at a later date)
• Environmental compliance (i.e. asbestos abatement)
• Professional fees (appraisal, engineering, architectural etc.)
• Payment of unpaid or accrued taxes on the building only at the date of purchase, if
applicable
• Cancellation or buyout of existing leases on the building
Constructed Buildings:
• Completed project costs
• Interest accrued during construction for enterprise type activities
• Cost of excavation, grading or filling of existing land necessary for a specific building
• Expenses incurred for the preparation of plans, specifications, blueprints, etc.
• Cost of building permits
• Professional fees (architect, engineer, legal, etc.)
2
Page 38 of 63
Agenda Item #8.B.
28 Feb 2022
Building Improvements:
• Structures attached to the building during the project (enclosed patios, sunrooms, garages,
carports, enclosed stairwells, etc. that actually increase the square footage of the building)
• Upgrades that will increase useful life of the building (i.e. reinforcement of floors and walls
to add 25% to useful life of the building)
• The following are examples of `Building Maintenance Expense' and should be paid from
operating expense object codes — not capital expense object codes:
Building Maintenance Expense:
• Adding, removing and/or moving walls that are not increasing the actual square footage of
the building
• Replacing an existing HVAC unit
• Plumbing or electrical repairs
• Any periodic maintenance (cleaning, pest control, etc.)
• Interior decoration (draperies, blinds, curtain rods, etc.)
• Exterior decoration (detachable awnings, uncovered porches, decorative fences, etc.)
• Maintenance -type interior/exterior renovations (repainting, replacement of tile or carpet,
fixture refinishing, replacement of deteriorated siding,roof, or masonry section, etc.)
• Replacement of a part or component of a building with a new part of the same type and
performance capabilities (i.e. water heater)
Infrastructure,'`
Infrastructure assets are long-lived capital assets that are normally stationary in nature and
can normally be preserved for a significantly greater number of years than most capital
assets.
Examples:
• Highways and rest areas
• Roads, streets, sidewalks etc. (does not include pavers)
• Bridges, railroads, tunnels
• Canals, waterways, etc.
• Dams, drainage systems
• Street lighting systems
• Paved parking areas
• Signage
• Easements (permanent right authorizing the city to use or cross the land
which is owned by someone else, for a specified purpose)
• Land use rights
• Right -of -Ways (permanent right to build, use and make improvements
thereof, which is owned by someone else, for a specific purpose, such
or a portion thereof,
on land or a portion
as a roadway)
3
Page 39 of 63
Agenda Item #8.B.
28 Feb 2022
When distinguishing between Capital Improvements and Maintenance of existing capital
assets consider the following:
Capital Improvements- Add additional value to the asset. Such added value is achieved
either by:
1. Lengthening the useful life of an existing capital asset or
2. Increasing the capital asset's ability to provide service
(i.e., greater effectiveness or efficiency).
Examples of Capital Improvements:
• Clay pipes with a useful life of 30 years, after 25 years the City re -lines them with material
that has 50 years of useful life
• Widening a road from two lanes to four lanes
Maintenance - retains the value of a capital asset rather than providing additional value.
Maintenance is considered non -capital, operating expenses that are incurred to keep capital
assets in normal operating condition, to help maintain the original intended use of the
capital asset, and do not extend the life of the capital asset beyond the expected useful life
at acquisition.
Examples of Maintenance:
• Resurfacing a road every 10 years to meet its life expectancy of 50 years
• Replacing a roof on a building every 20 years to meet its life expectancy of 80 years
• Installing a new transformer to provide customers with service in an established
development to meet its life expectancy of 30 years
• Replacing HVAC unit in a building every 10 years to meet its life expectancy of 80 years.
Improvements other than buildings
This asset class is used for permanent (i.e. non -moveable) capital improvements, other than
buildings, that add value to land, but do not have an indefinite useful life.
Examples:
• Water and sewer systems, both new and extensions to previous non -customers
• Capital work order imports
• Retaining walls
• Permanent landscaping, including pavers
• Recreation areas & athletic fields
• Golf courses
• Paths and trails
• Tennis courts, swimming pools, etc.
In regards to City of Atlantic Beach Utilities, removal and replacement of minor items will
be considered maintenance except:
4
Page 40 of 63
Agenda Item #8.B.
28 Feb 2022
1. If the minor items are replaced as part of a larger project exceeding $5,000, then
they are capitalized
2. If the minor item itself exceeds $5,000 in value such as replacing a substation
breaker and it increases the life of the capital asset or results in a betterment
Equipment & Vehicles
Equipment is defined as a capital or movable tangible capital asset to be used for operations
and meets all of the following criteria:
• It retains its original shape, appearance, and character with use
• It does not lose its identity through fabrication or integration into a different or more
complex unit or substance
• It is nonexpendable (if the item is damaged or some of its parts are lost or worn out,
it is more feasible to repair the item than to replace it)
• Under normal condition of use, it can be expected to serve its principal purpose for
at least two years
Examples:
• Construction equipment
• Vehicles
• Public Safety Vehicles
• IT and office equipment (servers, copiers, scanners, etc.)
• Playground equipment
• Safety equipment
• Movable sheds/utility buildings
Examples of expenditures to be capitalized as part of equipment acquisition:
• Original contract or invoice price
Freight charges
Taxes, if imposed on the acquisition
Installation charges
Additional vehicle items which are purchased and installed when item is originally
placed into service, which are not usable without the vehicle which include**:
o Light bars on police vehicles
o Cages in police vehicles
o Lift buckets on fire trucks
Exclude:
o Electronics which can be moved to other vehicles, laptops, radios etc.
o Small equipment which can be used independently or on another vehicle, axes,
fire hoses etc.
• Charges for initial testing and preparation for use
• Parts associated with the construction of equipment
**The costs of extended warranties and vehicle title fees should not be included in the
capitalization calculation.
5
Page 41 of 63
Agenda Item #8.B.
28 Feb 2022
Construction In Progress
Most capital projects will be paid from this classification. This major class of capital assets
is used for costs incurred to construct or develop a tangible or intangible capital project
before it is substantially ready to be placed into service (at which time Finance will reclass
the capital asset(s) into the appropriate major classification).
If there is any possibility that a project may cross fiscal years, it must be placed into the
above construction in progress object code in order to track and report the expenditures of
the project by the appropriate fiscal years.
Intangible Assets
GASB Statement No. 51 identifies an intangible asset as having the following three
required characteristics:
• It lacks physical substance—in other words, you cannot touch it, except in cases
where the intangible is carried on a tangible item (for example, software on a DVD).
• It is nonfinancial in nature—that is, it has value, but is not in a monetary form like
cash or securities, nor is it a claim or right to assets in a monetary form like
receivables, nor a prepayment for goods or services.
• Its initial useful life extends beyond a single fiscal reporting period.
Examples:
• Software, capitalization threshold will be applied on a per license basis
• Patents
• Trademarks
Small and Attractive Assets
Small and attractive assets are those assets that are particularly at risk or vulnerable to loss and
cost less than $5,000. Departments have discretion in defining small and attractive assets in many
instances; however, departments must include, at a minimum, the following assets of $1,000 or
more as small and attractive.
i. Communications equipment; both audio and video
ii. Cameras and photographic projection equipment
iii. Computer systems, laptops, notebook, and tablet computers
iv. Other data processing accessory equipment and components (scanners, etc.)
v. Stereos, radios, televisions, audio recorders and players, video recorders
and players.
vi. Small hand-held tools (saws, trimmers, drills, etc.)
The small and attractive assets that do not fall within the capitalization threshold will be expensed.
The assets will be tracked and recorded by each department in control of those assets. Computer
systems, laptops, notebook, tablet computers and phones will be tracked by IT department.
Tracking should include serial number, description, and location. This information should be
forwarded to the Finance Department when items are transferred to another department or disposed
6
Page 42 of 63
Agenda Item #8.B.
28 Feb 2022
utilizing the Disposal of Small and Attractive Items and/or Transfer of Small and Attractive Items
form(s).
III. Policy
It is the City's policy to maintain accountability over all capital assets having a life of more
than one year AND costing $5,000 or more. Assets such as roads, sidewalks, drainage are
considered infrastructure and are capitalized when their initial costs exceed $25,000 and estimated
useful lives of more than five years. Please see the table below for a quick reference guide:
CAPITAL ASSET TYPE
Land
Buildings
Infrastructure (Easements, ROW, Roads)
Improvements Other Than Buildings
Equipment and Vehicles
Construction in Progress
Intangible Assets (Software)
THRESHOLD
Capitalize All*
$25,000
$5,000
$25,000
$5,000
Not Applicable
$5,000
*Please note that all land, easements and right-of-ways must be recorded in the City's
capital asset system for financial reporting purposes, even if the item has been donated to the City
and funds were not expensed in the acquisition of the item.
The City utilizes a Capital Improvement Program (CIP) as a multi-year prioritizing and budgetary
tool. The CIP is scheduled over ten years and is concerned with proposed capital improvement
projects and capital equipment acquisitions. It forecasts projects that will require the dedication
of substantial resources and aids in the development of financial strategies to accomplish them.
Only those projects scheduled during the first year are funded and adopted as part of the City's
annual budget.
IV, Roles & Responsibilities
The Finance Department is responsible for the record keeping of the City's capital assets. The
objectives of the Finance Department include the oversight of all capital asset additions, related
depreciation, asset transfers and disposals. Departments maintain physical custody of the assets
and are accountable for their safekeeping. Employees are responsible for exercising reasonable
care in the operation and maintenance of City property.
a. Departments are responsible for approving the purchase invoice indicating that the item
has been received in good condition and that the serial number (or other identification
number), description and cost match the item received and the price agreed upon.
b. Departments maintain physical inventories and report changes in status to the Finance
Department utilizing the Disposals of Capital Assets and/or Transfers of Capital Assets
form(s) (see section on asset disposal). A complete physical inventory must be completed
annually.
7
Page 43 of 63
Agenda Item #8.B.
28 Feb 2022
c. Departments are responsible for ensuring proper budgeting and purchasing guidelines are
followed in the procurement of capital assets.
d. Finance Department has the following additional responsibilities: Pays the invoice, assigns
a unique City Identification number (asset tag) to the asset. The assigned asset tag number
will follow the property throughout its life in the City's capital asset system. The
information on the newly purchased capital asset is inputted into the City's capital asset
software system.
V. Taeeinu Assets
a. In order to accurately identify and maintain capital assets, whenever feasible, each piece
of property will be tagged with the City Identification number (ID) in a visible place. Such
markings will be removed or obliterated only with the item is sold, scrapped, or otherwise
disposed of Should the ID number be removed or defaced, the item shall be marked again
with the original number (obtained from the inventory listing).
b. Property tags are not affixed to sidewalks, streets, infrastructure, capital projects, and like
assets that are not separately identifiable. Capital assets that are not physically tagged will
still be assigned an asset tag number which will be recorded in the capital asset system.
c. If the asset is purchased with grant funds, this will be reflected in the capital asset system
as means of acquisition, and noted the grant guidelines for the selling or surplusing such
assets.
VI. Inventory
a. On or before July 1st of each year, the Finance Department will supply the Department
Directors a current listing of assets related to their respective departments. Department
Directors shall assign a department representative to conduct a physical inventory of all
assets that will be reviewed by the supervisor to test its validity All items listed on the Asset
Inventory List must be verified and accounted for as to description, serial number, model
number, and location. The Department Director or their designee will approve the Asset
Inventory List indicating that all assets are verified and accounted for and return to the
Finance Department within the designated time frame.
b. Missing items must be properly explained and noted as "missing", etc. on the inventory
listing.
c. After the Asset Inventory List sheets are received by the Finance Department, a
representative from the Finance Department will conduct a random test samplings of assets
found on the Department's list.
8
Page 44 of 63
Agenda Item #8.B.
28 Feb 2022
d. At the time of transfer or disposal (which may occur at any time during the year), any items
to be disposed or transferred must have the Disposals of Capital Assets and/or Transfers of
Capital Assets form(s) completed, signed by the Department Director and submitted to the
Finance Director for processing.
e. At the completion of the annual inventory process, the inventory results will be forwarded
to the City Manager for review.
VII. Canital Asset Acquisition
Capital assets are acquired by the City in several different ways:
a. By the direct purchase of the asset
b. By donation from private individuals, state, or other governmental agencies
c. By the direct purchase of an asset using grant, state or federal funds
d. By lease -purchase agreements
e. By purchase through construction contracts
f By in-house fabrication
g. Acquired through foreclosure on liens, or through the forfeiture and seizure process
i. An acquisition by donation is recorded at estimated fair value at the time of
acquisition. Fair value in the case of vehicles is determined by blue book
prices. In the case of equipment, use of market prices of identical or similar
equipment of the same age or condition will determine the fair market value.
Land or buildings should be appraised in order to determine fair market
value.
ii. Purchase of capital > assets using state or federal grant funds shall be
accounted for in the same manner as capital assets acquired with City funds.
Department Directors are responsible to ensure any special requirements or
conditions required by the grant are followed.
iii. Equipment that is constructed by combining or assembling modular
components and/or materials into one identifiable unit is referred to as
fabricated equipment. When completed, each component loses its
individual identity and the end product becomes an identifiable single unit.
In order to be capitalized, the finished product must have a unit cost of
$5,000 or more and a life expectancy greater than one year. If a piece of
equipment is to be fabricated, the cost of its components plus all materials,
supplies, and services from outside vendors will be aggregated to value the
capital asset. Internal labor costs will not be taken into consideration and
will be expensed at the time incurred. At the conclusion of the project, the
Department Director will notify the Finance Director that there will be no
further purchases and that the project has been completed.
9
Page 45 of 63
Agenda Item #8.B.
28 Feb 2022
iv. Assets acquired through foreclosure on liens or through the forfeiture and
seizure process should be recorded at the lower of (a) the cost (original lien
amount, interest and penalties, and the cost of sale foregone), or (b) the fair
market value of the asset.
VIII. Capital Asset Disposal
The purpose of this section is to establish procedures for the transfer and disposal of excess and
surplus property consistent with the requirements set forth in Florida Statutes Chapter 274. It is
also the purpose to maximize returns on excess and surplus property by transferring the property
or disposing of it through public auction, trade-in, or donation. All efforts will be made to recover
as much taxpayer money as possible.
When a City department or division determines that City -owned property should be classified as
surplus property, an e-mail should be immediately sent to the Accountant or the Finance Director.
The e-mail should include all relevant information necessary to identify the property. The item(s)
need to be secured in a temporary storage area, until final disposition has been authorized.
Prior to disposition, the Finance Director will provide the City Commission with a list of
capitalized property that management has determined is no longer viable for use in City operations.
The City Commission will be asked to formally declare the items surplus property, so the City
may dispose of it according to the guidelines set forth in this policy.
The value of capitalized property represents the cost of the item on the acquisition date and in no
way reflects the current value. Depreciated value (straight-line depreciation over the items
estimated useful life) diminishes the item's value significantly and therefore, the actual loss is
reduced.
Methods of Disposition
Determination of the disposal method that is in the best interest of the City will be made by the
applicable department head and evaluated and approved by the Finance Director. Possible disposal
options in order of preference to the City are:
a. transferred to another City department for their use; or,
b. cannibalize the property for spare parts utilization and any unusable remains will be
recycled, sold or deposited in an appropriate waste disposal site, e.g., hazardous waste
disposal site for those items deemed hazardous; or,
c. destroy the property if it is without commercial value and is determined to be unfit for sale
and of no usable value to the City, in an appropriate waste disposal site, or,
d. trade the property in as a credit towards the purchase of a new item, or,
e. sell or donate the property to any private nonprofit agency; or,
f. sell or donate the property to another governmental agency; or,sell or cooperatively sell the
property by public auction to the general public, or,
g. sell the property by competitive award or thru a sealed bid process.
Required Information
10
Page 46 of 63
Agenda Item #8.B.
28 Feb 2022
A Property Disposal Sheet will be forwarded to the Accountant within two business days of
disposition (see example attached). The Property Disposal Sheet shall include the following
information:
a. Date of disposition.
b. Authority for disposition: 1) capitalized items - action by the City Commission properly
recorded in the minutes as required by Section 274.07, Florida Statutes; and, 2) non -
capitalized items — written approval by the City Manager. A copy of applicable
documentation should be attached.
c. Manner of disposition (transferred, cannibalized, scrapped, destroyed, traded, donated, or
sold).
d. Identity of the employee(s) witnessing the disposition, ; if cannibalized, scrapped, or
destroyed. Item(s) to be destroyed cannot be left in an unattended City dumpster. To
prevent inappropriate access to these items, the designated employee must witness removal
of the item(s) by the City's waste contractor.
e. The dollar amount received, if by outright sale by the governmental unit. A copy of
applicable documentation should be attached.
f. For items disposed of as a result of casualty loss (destroyed, damaged beyond repair, etc.),
the value of insurance proceeds. A copy of applicable documentation should be attached.
Transfer of Property Records
Upon receipt of the Property Disposal Sheet, the Accountant will remove the individual property
record for each capitalized item disposed from the City's property records. The provisions of
Chapter 119, Florida Statutes, shall govern destruction of such records.
Remainder of page intentionally left blank
11
Page 47 of 63
Agenda Item #8.B.
28 Feb 2022
IX. Capital Asset Depreciation Method
The City utilizes the straight-line depreciation method using a full -month convention for all capital
assets. Under this method, the basis of the capital asset is written off evenly over the useful life of
the capital asset. See useful life table at the end of this section.
A construction in process asset (CIP) reflects the cost of construction work undertaken, but not yet
completed. For construction in process assets, no depreciation is recorded until the asset is placed
in service. Upon substantial completion, the asset will be reclassified to the appropriate general
ledger asset account and should be capitalized and depreciated.
Capital Asset Group Depreciable Life
Land Improvements (Landscaping) 10
Buildings 40
Office Furniture 20
Camera Equipment 5
Police Vehicles 5 1
Pick 1 p Trucks 10
Police Radio Equipment 5
Non -Police Sedans 10
Tractors 15
Front End Loaders 15
Backhoes 15
Trailers 15
Riding Lawnmowers 5
Public Works Maintenance Equipment 20 1
Infrastructure:
Paved Streets 50
Sidewalks
Sidewalks/Bikepaths
Bike Lanes
Open ditches
30
30
50
25
Storm Sewers 50
Street Signs _ 15
Water Lines 11 50
Sewer Lines 50
Park Equipment .. 10
X. Review and Update
{
1
12
Page 48 of 63
Agenda Item #8.B.
28 Feb 2022
This policy shall be reviewed and updated, if necessary, by the Finance Director of the City on an
annual basis.
13
Page 49 of 63
City of Atlantic Beach
Captiai Asset Disposal Request Form
Date of Request: Serial No.
Asset Tag #: Vehicle VIN No.
Department: Location:
pescription of Item Including iustification for disposal request:
Reason for Disposal Request: Form Completed By:
Not Working &
15pyond Repair
Not
Working -
Needs B air
Workbsolete
Working -Good
Working --Fair
Finance Department Use Only:
Date Sent to Commission: Disposition Method:
Online Auction/Sold Jate:
Approved: Denied: Cannibalized Date:
Donated Jate:
Current Book Value Destroyed Jate:
Traded In Date:
Transferred Jate:
Amound Sold ForfTrade In
Date Entered into System: Entered By:
Agenda Item #8.B.
28 Feb 2022
14
Page 50 of 63
CITY OF ATLANTIC BEACH
CITY COMMISSION
STAFF REPORT
AGENDA ITEM: Resolution No. 22-19 adopting the City's 2022 Priorities
TODAY'S DATE: Feb. 16, 2022
MEETING DATE: Feb. 28, 2022
SUBMITTED BY: Kevin Hogencamp, Deputy City Manager
SUMMARY: The City Commission held its annual visioning and priority -setting
exercise, facilitated once again by Linda Lanier, on Jan. 15. With the assistance of others,
including City Manager Corbin and Ms. Lanier, I produced a draft 2022 Priorities document
following the exercise and shared it with City Commission members, The latest version of the
draft 2022 Priorities document contemplates input that Commission members have provided. It's
anticipated that modifications to this document could be made before the final Feb. 28 City
Commission meeting agenda is published, and/or at the Feb. 28 Commission meeting.
RECOMMENDATION: Commission approve Resolution No. 22-19
BUDGET: N.A.
ATTACHMENT:
CITY MANAGER.
Resolution No 22-19 incl. Exhibit A, the 2022 Priorities document
Agenda Item #8.C.
28 Feb 2022
Page 51 of 63
Agenda Item #8.C.
28 Feb 2022
RESOLUTION NO. 22-19
A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA
ESTABLISHING THE CITY'S 2022 PRIORITIES; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the City of Atlantic Beach develops priorities annually to use as a tool to
guide policy and budget decision-making, and to outline strategies to work toward outcomes of
significant projects, initiatives, programming, and activities; and
WHEREAS, these priorities affect many aspects of civic life in Atlantic Beach; and
WHEREAS, establishing and sharing priorities helps inform residents, businesses and
other stakeholders on what the City Commission's constituents and elected officials view as
important for the community in an easy -to -understand and transparent manner; and
WHEREAS, the City Commission desires to affirm its priorities by Resolution.
NOW, THEREFORE, be it resolved by the Commission of the City of Atlantic Beach:
SECTION 1. The City Commission hereby establishes the 2022 Priorities identified in
Exhibit A.
SECTION 2. This Resolution shall take effect immediately upon its passage and adoption.
PASSED AND ADOPTED by the City of Atlantic Beach, this 28th day of February, 2022.
Ellen Glasser, Mayor
Attest:
Donna L. Bartle, City Clerk
Approved as to form and correctness:
Brenna M. Durden, City Attorney
Page 52 of 63
Agenda Item #8.C.
28 Feb 2022
RESOLUTION 22-19 EXHIBIT A
ATLANTIC BEACH CITY COMMISSION PRIORITIES
ESTABLISHED JANUARY 25, 2022; APPROVED BY RESOLUTION FEBRUARY 28, 2022
LIVABILITY
Improve health, recreation, arts, culture, leisure, education, military appreciation, and other quality -of -life
indicators via:
■ Develop and implement a strategy to improve recreation, sports, arts, culture, history, and education
programming; improving accessibility to programming for all residents, particularly children and senior
citizens; and ensuring that best -practice safety protocols are established and met.
■ Participate in or develop a comprehensive communitywide health and well-being improvement initiative.
■ Solidify AB's status as a military- and veteran -friendly community.
■ Maintain partnerships with local nonprofits that provide health, wellness, education, recreation,
transportation, and affordable housing services to low-income residents, youth, senior citizens, and
others.
ENVIRONMENTAL LEADERSHIP
Validate COAB's commitment to resiliency, sustainability and the environment via:
■ Initiate an urban tree -canopy assessment, establish a tree -canopy goal, and develop a canopy care
program.
■ Continue efforts to understand the impact of sea level rise locally, and adapt for environmental changes.
■ Provide education and outreach to the community.
■ Improve access to hazardous waste disposal and educate residents about protecting the environment from
chemical contamination.
PLANNING & BUDGETING
Prepare for future financial and infrastructure needs via:
■ Manage employee -retention by developing strategic actions to keep employees motivated and productive
through:
o Competitive compensation
o Equitable training opportunities
o A formal employee welcome, recognition and appreciation program.
■ Administer the City's capital- and road -improvement plans.
■ Further develop financial management policies and establish a debt strategy.
■ Identify "shovel -ready" projects.
■ Make significant progress on the following capital -improvement projects:
o Lifeguard station
o Splash pad
o Baker Center expansion
o Parks Master Plan implementation
o Seminole Road gateway improvements.
MAYPORT ROAD CORRIDOR & MARSH SIDE
Page 53 of 63
Agenda Item #8.C.
28 Feb 2022
Improve neighborhood identity, safety, and business and cultural opportunities via:
■ Explore the viability of a community redevelopment plan and tax -increment financing, and/or the
feasibility of other tools to address the Mayport Road corridor's needs.
■ Maintain partnerships to enhance automobile, bicycle and pedestrian safety by connecting to the East
Coast Greenway and incorporating the "complete streets" philosophy on Mayport Road.
■ Partner with artists to install murals in the community, including at the Atlantic Boulevard-Mayport Road
flyover.
■ Conduct an analysis and develop policies to ensure the City's spending and programming are equitable
throughout the entire community.
MULTI -MODAL TRANSPORTATION MANAGEMENT
Support safety, connectivity and sustainability community -wide via:
■ Administer the City's Connectivity Plan and Complete Streets Policy.
■ Continue reviews of challenges and opportunities associated with traffic management and parking, and
implement solutions.
■ Identify new opportunities and prioritize projects for safe, comfortable walking and bicycling.
■ Evaluate parks and access points to the beach and Intracoastal Waterway to identify opportunities to
improve vehicle and bicycle parking, signage/wayfinding, litter containment, ADA access, and aesthetics.
CITY SERVICES
Develop and improve systems to ensure that the City maintains a high -performing workforce via:
■ Establish best practices in the City Clerk's Office and throughout the organization for records management,
storage and disposal.
■ Complete a citizen/business survey and audit of the City's permitting systems to highlight opportunities for
improved efficiencies and service.
■ Analyze the benefits of having an in-house City Attorney vs. contracting legal services.
■ Coordinate legislative strategies and maintain partnerships with the Beaches cities, the City of Jacksonville,
and the State of Florida.
Page 54 of 63
AGENDA ITEM:
SUBMITTED BY:
TODAY'S DATE:
MEETING DATE:
BACKGROUND:
Agenda Item #9.A.
28 Feb 2022
STAFF REPORT
City of Atlantic Beach
Commission Meeting
ORDINANCE NO. 20-22-163
AN ORDINANCE AMENDING THE OPERATING BUDGET
FOR THE CITY OF ATLANTIC BEACH, FLORIDA FOR
FISCAL YEAR BEGINNING OCTOBER 1, 2021 AND ENDING
SEPTEMBER 30, 2022, AND PROVIDING AN EFFECTIVE
DATE.
Melissa Burns, Director of Finance
February 15, 2022
February 28, 2022
This ordinance, passed on first reading, accomplishes a number of budget
adjustments to address several unforeseen expenses, grant awards and a
special revenue fund correction that were not included in the original
budget. The adjustments are outlined below.
General Fund
The City of Jacksonville have appropriated a total of $562,500 which is
intended to be allocated to the City of Atlantic Beach to rehabilitate and/or
rebuild the lifeguard station located at 1 Ahern St. These funds were not
originally budgeted for and the revenue needs to be recognized and the
funds appropriated.
The City received a $ 10,000 donation from the Kiwanis Club to purchase
accessible equipment for Jordan Park. This ordinance recognizes the
revenue and appropriates the funds in Park Maintenance's machinery and
equipment.
The City found it necessary to create and hire a grants administrator which
is able to be funded by the various grants the City has been awarded. To
fund this position, revenues from the American Rescue Plan Act (ARPA)
have been used. The transfer from the ARPA fund to the General Fund is
recognized in revenues and the salary and F.I_C.A. taxes are appropriated in
Page 55 of 63
Agenda Item #9.A.
28 Feb 2022
the Finance Department. The Fiscal Year 2022 expense for this position is
$44,910.
When employees leave their employment with the City, they are entitled to
have their accrued leave paid out to them on their final check. When an
employee leaves is unpredictable, therefore cannot be budgeted for. During
the past few months the City has had a few long-term employees either
resign or retire which resulted in a total expense of $74,439 in special pay
and F.I.C.A over several departments which need to be funded.
Last fiscal year a Police Lieutenant was promoted to Commander which left
a vacant Lieutenant's position. This position was recently filled, however
due to miscommunication, this position was not included in the original
budget. This ordinance appropriates funds for the Lieutenant's position.
Resolution 17-01 stipulates that a portion of the Police Department's
unspent budget at the end of a fiscal year that is to be returned to the General
Fund Fund Balance can be appropriated towards the unfunded liability that
the Police Officers' Retirement System carries. The stipulation is for 90%
of what would be returned or $200,000 whichever is less. In Fiscal Year
2021 approximately $542,000 remains unspent therefore $200,000 is being
appropriated towards the unfunded liability.
In the Finance Department part of the staff includes three meter readers.
These positions were previously under the Water Utilities Department.
When the meter readers came under the Finance Department, the needed
equipment continued to be purchased by the Water Utilities Department.
This was discovered after the budget was completed, and additional funds
of $3,500 needs to be appropriated for Operating Equipment.
Recently, two items have been identified that it is desired that they be
accomplished during the current fiscal year. The first, is a tree inventory of
the City's tree canopy. This project is estimated to cost approximately
$15,000, this amount needs to be appropriated in the Other Contractual
Services line item of the Planning and Community Development
department's budget. The second item is the desire to enhance the City's
recreational programs. In order to accomplish this, an estimate of an
additional $25,000 needs to be appropriated in the Other Current
Charges/Cultural Arts line item in the Recreation and Cultural Arts
department budget.
Page 56 of 63
Agenda Item #9.A.
28 Feb 2022
Pav for Parking Revenue Fund
The City has the potential to purchase and install parking kiosks in certain
locations. This ordinance is appropriating $20,000 to fund the purchase of
those kiosks.
American Rescue Plan Act (ARPA) Fund
When the original budget was prepared, it was based on the assumption that
the City would receive the first tranche of the ARPA funds due to the City
prior to the end of the Fiscal Year. Unfortunately this was not the case and
the budget needs to be correct to reflect the revenue received and
corresponding appropriations. Additionally, the City of Jacksonville
allocated the City $2,000,000 in ARPA funds to be spent according to
ARPA guidelines. A total of $5,473,921 in revenues is being recognized
and $3,990,009 in appropriations in the form of transfers to other funds to
fund various projects. Which reflects a net increase of $1,483,912 in
revenues.
Community Development Block Grant (CDB GI Fund
The City was awarded a CDBG grant in the amount of $91,200 for the Levy
Road Multiuse Path project. The revenues are recognized and are
appropriated as a transfer out to the Capital Projects Fund.
Capital Proiects Fund
When the City of Jacksonville allocated additional ARPA funds to the City,
a portion of a project that was partially funded by ARPA funds, through
additional appropriation, can now be largely funded by ARPA funds. There
is an increase of $436,051 in both revenues and expenditures in this fund.
The City was awarded a Community Development Block Grant in the
amount of $91,200 for the Levy Multiuse Path. The total cost of this project
is $259,000 and the remaining $167,800 will be funded by the use of Better
Jax Funds. This project was not originally budgeted for as it was unknown
at the time of preparation if the grant would be funded. This portion of the
ordinance recognizes the transfers in as revenues and appropriates those
funds for the project.
Page 57 of 63
Agenda Item #9.A.
28 Feb 2022
Sewer Utility Fund
In 2019, a position in the Collection/Transmission Division of the Sewer
Utility fund was reclassified which increased the pay scale, however, the
employee in the position was not given the increase in pay which was
discovered recently. Additional funds needs to be appropriated to fund the
back pay the employee is to receive along with the corresponding increase
in payroll taxes.
At the regular Commission held on January 10th, the Force Main from
Montreal to Shangri-La was awarded at a cost of $163,000. The funds
allocated for this project is $110,000. Additional funds from another project
were able to be transferred in order to move the project along, however, the
contributing project needs have the $53,000 returned which will be
accomplished by transferring the additional funds from the ARPA fund.
As discussed above in the General Fund portion, it is unpredictable when
an employee resigns or retires from the City and this occurred in the
Treatment Division. A long-time employee retired and had the accrued
leave time paid out in a lump sum. The amount of $25,459 is needed to fund
the payment from Special Pay and the corresponding payroll taxes.
Stormwater Utility Fund
The City was awarded a Hazard Mitigation Grant Program (HMGP) grant
in the amount of $55,806 for the Mary Street Drainage Improvements Phase
I for a total project cost of $74,408. The revenue needs to be recognized and
the expenditure appropriated for a net expense of $18,602.
Police Officers' Pension Trust Fund
This portion of the ordinance recognizes the $200,000 contribution from the
Police Department portion of the General Fund as outlined in Resolution
17-01.
Page 58 of 63
BUDGET:
Agenda Item #9.A.
28 Feb 2022
General Emnlovees' Pension Trust Fund
The number of eligible employees that enter the Deferred Retirement
Option Program (DROP) is unpredictable. An employee recently exercised
the DROP option and an additional $65,790 is needed to fund the payment.
The budget items above increase revenues and expenditures by $7,095,188
and $5,938,491 respectively with an overall increase in fund balances of
$1,156,697.
RECOMMENDATION: Hold a public hearing and pass Ordinance 20-22-163 on second and
reading
ATTACHMENT: Ordinance 20-22-163
REVIEWED BY CITY MANAGER:
Page 59 of 63
Agenda Item #9.A.
28 Feb 2022
ORDINANCE NO. 20-22-163
AN ORDINANCE AMENDING THE OPERATING BUDGET FOR THE
CITY OF ATLANTIC BEACH, FLORIDA FOR FISCAL YEAR
BEGINNING OCTOBER 1, 2021 AND ENDING SEPTEMBER 30, 2022,
AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City Charter of the City of Atlantic Beach requires that the City Commission
approve all budgetary increases and transfers at the fund level, and
WHEREAS, the nature of budgetary systems and those day-to-day decisions affecting such
budgetary systems require adjustments from time -to -time, and
WHEREAS, the City is amending the Operating Budget to add net funds totaling $385,843 in the
General Fund. The number of employees that resign or retire is unpredictable, and four employees have or
will be leaving the City and $74,439 is needed to fund the payout of their accrued leave. A vacant Lieutenant
position has been filled in the Police Department $67,544 is needed to fund this position. Resolution 17-01
authorizes funds be contributed from funds returned to the General Fund from the Police Department. From
Fiscal Year 2021, $200,000 is available to contribute towards the unfunded liability of the Police Pension.
An additional $3,500 is needed to fund equipment needed by the meter readers in the Finance Division. It
is the desire of the City to obtain a complete tree inventory of the City's tree canopy and $15,000 is needed
in the Planning and Community Development budget to fund this project. It is the desire of the City to
enhance its recreational programs available an additional $25,000 is needed in the Recreation and Cultural
Arts budget. The City of Jacksonville is contributing $562,500 to rehabilitate/rebuild the lifeguard station
at 1 Ahern St.; these funds were not in the original budget, and
WHEREAS, the City is amending the Community Development Block Grant Fund to net funds
totaling $0, as $91,200 in grant fund revenues is recognized and $91,200 in expenditures are appropriated,
and
WHEREAS, the City is amending the Operating Budget to add net funds totaling $20,000 in
expenses to purchase parking kiosks in the Pay for Parking Revenue Fund, and
WHEREAS, the City established a special revenue fund to track funds from the American Rescue
Plan Act, and prepared the budget with the information available at the time or preparation. The City needs
to correct the American Rescue Plan Act (ARPA) Fund to recognize the revenue of $5,473,921 and to
appropriate 3,990,009 for inter -fund transfers resulting in $1,483,912 in net revenues, and
WHEREAS, the City is amending the Capital Projects Fund to add $0 net funds for additional
ARPA funds for the Donner Road Improvement project, and CDBG and Better Jax funds for the Levy Road
Multiuse Path project, and
WHEREAS, the City is amending the Operating Budget of the Sewer Utility Fund to add net funds
totaling $37,340 for additional personnel expenses and add additional funds from the ARPA funds for an
infrastructure project, and
WHEREAS, the City is amending the Stormwater Fund Budget to add net funds totaling $18,602
for $55,806 in revenues from a Hazard Mitigation Grant Program (HMGP) Grant and $74,408 in expenses
for Phase I of the Maiy Street Drainage Improvements project.
Ordinance No. 20-22-163 Page 1 of 4
Page 60 of 63
Agenda Item #9.A.
28 Feb 2022
WHEREAS, the City is contributing an additional $200,000 to the Police Officers' Pension Trust
Fund as authorized by Resolution 17-01, and
WHEREAS, the number of eligible employees that enter the Deferred Retirement Option Program
(DROP) is unpredictable, and an employee exercised the DROP option and an additional $65,790 is needed
in the General Employees' Pension Trust Fund budget to fund the payment.
NOW, THEREFORE, BE IT ENACTED BY 1'HE CITY COMMISSION ON BEHALF OF
THE PEOPLE OF THE CITY OF ATLANTIC BEACH, FLORIDA that:
SECTION 1. The Fiscal Year 2021/2022 Operating Budget is hereby amended as follows:
GENERAL FUND
Revenues:
City of Jacksonville Cost Reimbursement $562,500
Donation — Jordan Park Accessibility 10,000
Transfer from ARPA Fund 44,910
Total Revenues: $617,410
Expenditures:
Finance — Salaries 41,719
Finance -Special Pay 14,147
Finance — F.I.C.A. Taxes 4,274
Finance — Operating Supplies 3,500
Planning and Community Development -Other
Contractual Services 15,000
Police Administration — Salaries 14,944
Police Administration — F.I.C.A. Taxes 1,144
Police Patrol — Salaries 62,744
Police Patrol — F.I.C.A. Taxes 4,800
Police Patrol — Unfunded Pension Liability 200,000
Lifeguards — Buildings 562,500
Public Works — Special Pay 2,159
Public Works — F.I.C.A. Taxes 166
Recreation & Cultural Arts — Special Pay 37,896
Recreation & Cultural Arts — F.I.C.A. Taxes 2,900
Recreation & Cultural Arts — Other Current Charges 25,000
Parks Maintenance -Machinery & Equipment 10,000
Total Expenditures: $1,002,893
Fund Balance: ($385,483)
PAY FOR PARKING REVENUE FUND
Expenditures:
Machinery & Equipment $20,000
Ordinance No. 20-22-163 Page 2 of 4
Page 61 of 63
Agenda Item #9.A.
28 Feb 2022
Fund Balance: ($20,000)
Revenues:
Federal Grant
Expenditures:
AMERICAN RESCUE PLAN ACT FUND
$5,473,921
Transfer to General Fund $ 799,010
Transfer to Capital Projects Fund 909,224
Transfer to Water Utility Fund 796,000
Transfer to Sewer Utility Fund 1,265,000
Transfer to Building Code Enforcement Fund 93,775
Transfer to Stormwater Utility Fund 127,000
Total Expenditures $3,990,009
Fund Balance: $1,483,912
CAPITAL PROJECTS FUND
Revenues:
Transfer from CDBG Fund $ 91,200
Transfer from Better Jax Fund 167,800
Transfer from ARPA Fund 436,051
Total Revenues: $ 695,051
Expenditures:
Public Works: Infrastructure
Parks Maintenance:
Total Expenditures:
$ 436,051
259,000
$ 695,051
SEWER UTILITY FUND
Revenues:
Transfer from ARPA Fund
Expenditures:
$ 53,000
Collection/Transmission — Salaries $ 11,036
Collection/Transmission - F.I.C.A. Taxes 845
Collection/Transmission - Infrastructure 53,000
Sewer Treatment -Special Pay 23,649
Sewer Treatment-F.I.C.A. Taxes 1,810
Total Expenditures $ 90,340
Ordinance No. 20-22-163 Page 3 of 4
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Agenda Item #9.A.
28 Feb 2022
Fund Balance: ($ 37,340)
STORMWATER UTILITY FUND
Revenues:
Federal Grant $ 55,806
Expenditures:
Infrastructure $ 74,408
Fund Balance: ($ 18,602)
POLICE OFFICERS' PENSION TRUST FUND
Revenues:
Employer Contribution
Fund Balance:
$ 200,000
$ 200,000
GENERAL EMPLOYEES' PENSION TRUST FUND
Expenditures:
DROP Payout -Defined Benefit Plan
Fund Balance:
$ 65,790
($ 65,790)
SECTION 2. This ordinance shall take effect immediately upon adoption.
PASSED by the City Commission on first reading this 14th day of February 2022.
PASSED by the City Commission on second and final reading this 28th day of February 2022.
Attest:
Donna L. Bartle, City Clerk
Approved as to form and correctness:
Brenna M. Durden, City Attorney
Ordinance No. 20-22-163
Ellen Glasser, Mayor
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