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08-08-22 Amended Agenda
City of Atlantic Beach Amended Agenda Regular City Commission Meeting Monday, August 8, 2022 - 6:30 p.m. Commission Chamber City Hall, 800 Seminole Road Atlantic Beach, FL 32233 INVOCATION AND PLEDGE TO THE FLAG CALL TO ORDER Page(s) 1. APPROVAL OF MINUTES 1.A. Approve minutes of the Regular Commission meeting on February 14, 2022. Draft Minutes of 2-14-22 Commission meeting 1.B. Approve minutes of the Special Meeting of the City Commission on July 11, 2022. Draft Minutes of 7-11-22 Special Meeting of the City Commission 1.C. Approve minutes of the Special Meeting of the City Commission on August 1, 2022. Draft Minutes of 8-1-22 Special Meeting of the City Commission 5-23 25 - 26 27-28 2. COURTESY OF FLOOR TO VISITORS 2.A. Recreation Intern Recognition (Mayor Glasser) 2.B. Presentation of the Fiscal Year 2020/2021 Audit Report 29 - 128 Final Draft of Audit Report, Required Letter PUBLIC COMMENT 3. CITY MANAGER REPORTS 3.A. Accept the 90 -Day Calendar (Aug. - Oct. 2022) 90 Day Calendar Aug. - Oct. 2022 3.B. Main Street Traffic Calming Complete Streets Implementation Plan Option 3 3.C. Paid Parking 18th and 19th Streets 18th and 19th Paid Parking Update 3.D. Lifeguard Station Atlantic Beach Lifeguard Tower Renovation Progress 129 - 132 133 - 185 187 - 193 195 - 196 Page 1 of 251 Regular City Commission - 08 Aug 2022 4. REPORTS AND/OR REQUESTS FROM CITY COMMISSIONERS 4.A. Smoking Zones (Mayor Glasser) 197 - 199 Indian Harbour Beach Ordinance No. 2022-06 4.B. City Attorney (Commissioner Bole) 5. UNFINISHED BUSINESS FROM PREVIOUS MEETINGS None. 6. CONSENT AGENDA None. 7. COMMITTEE REPORTS None. 8. ACTION ON RESOLUTIONS 8.A. RESOLUTION NO. 22-46 A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA APPROVING AND ACCEPTING THE AMENDED AND RESTATED ACCESS AND DRAINAGE AND UTILITY EASEMENT AGREEMENT FROM EQUITY ONE (FLORIDA PORTFOLIO) LLC, FOR A PERPETUAL NON-EXCLUSIVE EASEMENT FOR DRAINAGE AND RELATED PURPOSES, SUBJECT TO THE TERMS THEREIN; AUTHORIZING THE MAYOR TO EXECUTE THE EASEMENT AGREEMENT. Resolution No. 22-46 201 - 215 9. ACTION ON ORDINANCES 9.A. ORDINANCE NO. 95-22-121, Introduction and First Reading AN ORDINANCE OF THE CITY OF ATLANTIC BEACH, COUNTY OF DUVAL, STATE OF FLORIDA, REPEALING AND REPLACING SECTION 5-33, ENFORCEMENT OF PARK RULES AND REGULATIONS; PROVIDING FOR A NEW TITLE; PROVIDING NOTICE REQUIREMENTS AND EXCLUSION PROVISIONS FOR TRESPASS WARNINGS AND FOR TRESPASS AFTER WARNINGS; ESTABLISHING AN APPEAL PROCESS; PROVIDING FOR CONFLICT; PROVIDING FOR CODIFICATION; PROVIDING FOR APPLICABILITY; PROVIDING FOR SEVERABILITY; PROVIDING AN EFFECTIVE DATE. Ordinance No. 95-22-121 217 - 229 10. MISCELLANEOUS BUSINESS 10.A. Records Management Project Update 231 - 251 Records Management Project Update Page 2 of 251 Regular City Commission - 08 Aug 2022 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. 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 251 Page 4 of 251 Agenda Item #1.A. 08 Aug 2022 MINUTES Regular City Commission Meeting Monday, February 14, 2022 - 6:30 PM Commission Chamber INVOCATION AND PLEDGE OF ALLEGIANCE CALL TO ORDER: Following the Pledge of Allegiance, Mayor Glasser called the meeting to order at 6:30 PM. City Clerk Bartle called the roll. ATTENDANCE: Present: Ellen Glasser, Mayor - Seat 1 Bruce Bole, Commissioner - Seat 2 Michael Waters, Commissioner - Seat 3 Candace Kelly, Commissioner - Seat 4 Brittany Norris, Mayor Pro Tem / Commissioner - Seat 5 Also Present: Shane Corbin, City Manager (CM) Brenna Durden, City Attorney (CA) Donna Bartle, City Clerk (CC) Kevin Hogencamp, Deputy City Manager (DCM) Ladayija Nichols, Deputy City Clerk (DCC) 1 APPROVAL OF MINUTES 1A. Approve minutes of the Regular Commission Meeting on August 23, 2021. Mayor Glasser asked if there were any corrections or changes needed. There were no corrections to the minutes. Mayor Glasser stated the minutes stand. 2 COURTESY OF FLOOR TO VISITORS PUBLIC COMMENT Mayor Glasser explained the process for public comments and opened the Courtesy of the Floor to Visitors. CC Bartle called each speaker to the podium. Jessica Ring, Chair of the Mayor's Council on Health and Well -Being, spoke about the Council's plans and when the Council meets. 3 CITY MANAGER REPORTS 3A. 2021 Year -End Report North Beaches Parking CM Corbin explained this item briefly. Megan Steward, Mobility Management Director, presented and explained the information provided in the agenda packet and answered questions from the Commission. Commissioner Kelly requested the rate of scofflaws. Regular City Commission February 14, 2022 Page 1 of 19 Page 5 of 251 Agenda Item #1.A. 08 Aug 2022 Commissioner Waters expressed the need to work together with Neptune Beach as a partnership. Mayor Glasser commented on parking issues at 18th and 19th Street. CM Corbin explained his plan to bring back a range of options for 18th and 19th Street parking. Mayor Glasser recognized Richard Arthur, Beaches Town Center Agency. 3B. COAB Vehicle Lifecycle 2017-2021 CM Corbin presented and reported on the information provided in the agenda packet. Finance Director (FD) Melissa Burns answered questions from the Commission. Commissioner Bole offered to look into maintenance/ lifecycle charts used by the Federal Government and provide to Ms. Burns, if obtained. Commissioner Norris requested an idling policy, which CM agreed to look into. 3C. Introduction of Draft Capital Asset Policy (Melissa Burns, Director of Finance) CM Corbin introduced the item. FD Burns explained the draft policy and answered questions from the Commission. Commissioner Kelly suggested adding power tools as a category; decreasing the depreciable life for landscaping; and having the city manager approve the dispositions. CM Corbin explained his plan to bring the policy back for action at the next meeting and noted this is the first of about eight financial policies he is interested in bringing to the Commission. 3D. Veterans Park Bathrooms CM Corbin referred to photos of the project (which are attached hereto and made part of this Official Record as Attachment A) as he reported the status and answered questions from the Commission. Attachment A of 2-14-22 Minutes 3E. Accept the 90 -Day Calendar (February - April 2022) Mayor Glasser spoke about the Preservation Dedication Ceremony being held on March 11th at Dutton Island Preserve. There was CONSENSUS to accept the 90 -Day Calendar. 4 REPORTS AND/OR REQUESTS FROM CITY COMMISSIONERS 4A. Mayor's Council on Health and Well -Being Mayor Glasser spoke about the Council and noted that Jessica Ring presented this earlier during public comment. She also mentioned that Ms. Ring and her husband is on the cover of this month's Atlantic Beach Living. Regular City Commission February 14, 2022 Page 2 of 19 Page 6 of 251 Agenda Item #1.A. 08 Aug 2022 Commission Comments Commissioner Bole expressed gratitude for getting the parking issues on the table and offered his help. Commissioner Kelly spoke about the Canine Carnivale being held on May 21, 2022 and accepting nominations for exhibitors and vendors. Commissioner Norris requested that the Environmental Stewardship Committee give feedback on a sample Resolution from Sarasota regarding Pricing Carbon Emissions. Mayor Glasser spoke about a recently -set priority to improve the City's record keeping system, retention, and disposal and proposed bringing back a resolution that would allow the City Manager to have supervisory responsibility of the City Clerk's Office with respect to records management, storage, and disposal. She also spoke about the need for COAB speed limits to be consistent. Commissioner Norris questioned whether to use traffic engineers. CM Corbin explained the next step would be to work with the planning staff, city engineer, and police chief to examine the issue and create a hypothetical proposed map to bring back to the Commission. Mayor Glasser asked that the topic be on an agenda so the public knows they are talking about it. 5 UNFINISHED BUSINESS FROM PREVIOUS MEETINGS None. 6 CONSENT AGENDA None. 7 COMMITTEE REPORTS 7A. New Appointments to the Environmental Stewardship Committee and Cultural Arts and Recreation Advisory Committee (Commissioner Norris) Commissioner Norris reported on the Board Member Reviews Committee's (BMRC) recommendations. Mayor Glasser expressed concerns about placing a new CARAC member into the regular position, instead of moving the current alternate, Wally Sears and noted she advised Mr. Sears he would be moving to a regular position. Commissioner Norris explained that Mr. Sears did not apply or interview for the regular position and it is not an automatic move. She reported on BMRC's discussion and reiterated her support of its recommendation. There was a brief discussion about the application process for alternates. Regular City Commission February 14, 2022 Page 3of19 Page 7 of 251 Agenda Item #1.A. 08 Aug 2022 MOTION: 1) Appoint Anastasia Houston as an At -Large Member (#1 position) and Patrick Nobles as an At -Large Member (#4 position) to ESC for terms ending December 31, 2024; 2) Appoint Carol Silcox to CARAC as a regular member (#5 position) for the term ending December 31, 2024; and 3) Appoint Lisa Goodrich as a regular member (#3 position) and Joe Schwarz as a regular member (#7 position) to CARAC for terms ending December 31, 2023. Motion: Brittany Norris Second: Candace Kelly There was further discussion about the process and about whether Mr. Sears had been informed to reapply. CC Bartle reported hearing about the issue on the day of the BMRC meeting and it being brought up by CARAC Chair An Oskarsson at that meeting. Mayor Glasser extended her apologies to Mr. Sears, noting she did not know that alternates have to reapply. Commissioner Norris spoke in support of the motion. Ellen Glasser Against Bruce Bole For Michael Waters For Candace Kelly (Seconded By) For Brittany Norris (Moved By) For Motion passed 4 to 1. 8 ACTION ON RESOLUTIONS 8A. RESOLUTION NO. 22-11 A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA, AUTHORIZING THE PUBLIC UTILITIES DEPARTMENT TO DECLARE A TRUCK AS SURPLUS TO USE AS A TRADE IN VEHICLE AND TO PURCHASE A NEW TRUCK DURING FY 21-22; AUTHORIZING THE CITY MANAGER TO EXECUTE CONTRACTS AND PURCHASE ORDERS IN ACCORDANCE WITH AND AS NECESSARY TO EFFECTUATE THE PROVISIONS OF THIS RESOLUTION; AND PROVIDING AN EFFECTIVE DATE. Mayor Glasser read the Resolution by title. CM Corbin explained the Resolution and Capital Asset Disposal Request Form as outlined in the agenda packet. ACTION: Adopt Resolution No. 22-11 Motion: Brittany Norris Second: Michael Waters Ellen Glasser For Bruce Bole For Regular City Commission February 14, 2022 Page 4 of 19 Page 8 of 251 Agenda Item #1.A. 08 Aug 2022 Michael Waters (Seconded By) For Candace Kelly For Brittany Norris (Moved By) For Motion passed 5 to 0. 8B. RESOLUTION NO. 22-13 A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA, APPROVING ENGINEERING SERVICES TO UPGRADE THE WASTEWATER TREATMENT FACILITY HEADWORKS HYDRAULICS AND PIPING, AUTHORIZING THE CITY MANAGER TO EXECUTE CONTRACTS AND PURCHASE ORDERS IN ACCORDANCE WITH AND AS NECESSARY TO EFFECTUATE THE PROVISIONS OF THIS RESOLUTION; AND PROVIDING AN EFFECTIVE DATE. Mayor Glasser read the Resolution by title. Public Utilities (PU) Director Troy Stephens and City Engineer (CE) Steve Swann explained the proposed project as outlined in the agenda packet and answer questions from the Commission. ACTION: Adopt Resolution No. 22-13 Motion: Candace Kelly Second: Brittany Norris Ellen Glasser For Bruce Bole For Michael Waters For Candace Kelly (Moved By) For Brittany Norris (Seconded By) For Motion passed 5 to 0. 8C. RESOLUTION NO. 22-14 A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA APPROVING THE LAND LEASE, ACCESS AND TEMPORARY USE AGREEMENT AND THE MEMORANDUM OF LAND LEASE, ACCESS AND TEMPORARY USE AGREEMENT WITH CELLCO PARTNERSHIP, A DELAWARE GENERAL PARTNERSHIP D/B/A VERIZON WIRELESS FOR THE LEASE OF A PORTION OF CITY PROPERTY AT 469 11TH STREET FOR A MONOPOLE TOWER AND RELATED COMMUNICATIONS EQUIPMENT, TOGETHER WITH THE RIGHT TO TEMPORARILY USE A PORTION OF THE CITY PROPERTY FOR A "CELL ON WHEELS" FOR UP Regular City Commission February 14, 2022 Page 5 of 19 Page 9 of 251 Agenda Item #1.A. 08 Aug 2022 TO A TOTAL OF TWENTY FIVE YEARS; AUTHORIZING THE MAYOR TO EXECUTE THE AGREEMENTS. Mayor Glasser read the Resolution by title. CM Corbin, CE Swann, and CA Durden explained the Resolution as outlined in the agenda packet and answered questions from the Commission. ACTION: Adopt Resolution No. 22-14. Motion: Candace Kelly Second: Bruce Bole Ellen Glasser For Bruce Bole (Seconded By) For Michael Waters For Candace Kelly (Moved By) For Brittany Norris For Motion passed 5 to 0. 8D. RESOLUTION NO. 22-15 A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA APPROVING AND ACCEPTING THE ACCESS AND DRAINAGE EASEMENT AGREEMENT FROM WELLS FARGO BANK, NATIONAL ASSOCIATION, FOR A PERPETUAL NON-EXCLUSVIE EASEMENT FOR DRAINAGE AND RELATED PURPOSES, SUBJECT TO THE TERMS THEREIN; AUTHORIZING THE MAYOR TO EXECUTE THE EASEMENT AGREEMENT. Mayor Glasser read the Resolution by title. CM Corbin and CE Swann explained the Resolution as outlined in the agenda packet and answered questions from the Commission. ACTION: Adopt Resolution No. 22-15 as read. Motion: Candace Kelly Second: Brittany Norris Ellen Glasser For Bruce Bole For Michael Waters For Candace Kelly (Moved By) For Brittany Norris (Seconded By) For Regular City Commission February 14, 2022 Page 6 of 19 Page 10 of 251 Agenda Item #1.A. 08 Aug 2022 Motion passed 5 to 0. 8E. RESOLUTION NO. 22-16 A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA APPROVING AN INTERLOCAL AGREEMENT WITH THE CITY OF JACKSONVILLE WHICH PROVIDES FUNDING FOR THE CONSTRUCTION AND REMODELING OF THE ATLANTIC BEACH LIFEGUARD STATION; AUTHORIZING THE MAYOR AND THE CITY MANAGER TO EXECUTE THE AGREEMENT; AND PROVIDING AN EFFECTIVE DATE Mayor Glasser read the Resolution by title. CM Corbin explained the Resolution as outlined in the agenda packet and answered questions from the Commission. Mayor Glasser spoke about her communications with Councilman Diamond and invited Commissioners to reach out to him for the balance of funds the City is not going to use for the Johnston Island purchase. ACTION: Adopt Resolution No. 22-16 as read. Motion: Candace Kelly Second: Bruce Bole Ellen Glasser Bruce Bole (Seconded By) Michael Waters Candace Kelly (Moved By) Brittany Norris Motion passed 5 to 0. For For For For For 9 ACTION ON ORDINANCES 9A. ORDINANCE NO. 75-22-26, Public Hearing and Final Reading AN ORDINANCE OF THE CITY OF ATLANTIC BEACH, FLORIDA, AMENDING CHAPTER 21 TRAFFIC AND MOTOR VEHICLES TO ADD NEW ARTICLE VII, PROHIBITION OF COMMERCIAL RENTAL OR LEASE OF ELECTRIC PERSONAL ASSISTIVE MOBILITY DEVICES, MICROMOBILITY DEVICES AND MOTORIZED SCOOTERS AND ENFORCEMENT; PROVIDING FOR CONFLICTS, SEVERABILITY AND AN EFFECTIVE DATE. Mayor Glasser read the Ordinance by title. Regular City Commission February 14, 2022 Page 7 of 19 Page 11 of 251 Agenda Item #1.A. 08 Aug 2022 CM Corbin explained the Ordinance as outlined in the agenda packet. Mayor Glasser opened the Public Hearing. There were no speakers. The Public Hearing was closed. CA Durden explained changes reflected in the proposed ordinance and Police Chief Victor Gualillo answered questions from the Commission. ACTION: Adopt Ordinance No. 75-22-26 as read by title Motion: Brittany Norris Second: Bruce Bole Ellen Glasser For Bruce Bole (Seconded By) For Michael Waters For Candace Kelly For Brittany Norris (Moved By) For Motion passed 5 to 0. 9B. ORDINANCE NO. 20-22-163, Introduction and First 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. Mayor Glasser read the Ordinance by title. CM Corbin and FD Burns explained the proposed Ordinance and presented a slide show (which is attached and made part of this Official Record as detailed in Attachment B) and answered questions from the Commission. Mayor Glasser requested a status on getting grant funds for the Splash Pad. CM Corbin agreed to look into it. Attachment B of 2-14-22 Minutes MOTION: Approve Ordinance No. 20-22-163 on first reading. Motion: Brittany Norris Second: Michael Waters Ellen Glasser For Bruce Bole For Regular City Commission February 14, 2022 Page 8 of 19 Page 12 of 251 Agenda Item #1.A. 08 Aug 2022 Michael Waters (Seconded By) For Candace Kelly For Brittany Norris (Moved By) For Motion passed 5 to 0. 10 MISCELLANEOUS BUSINESS None. 11 CITY ATTORNEY/CITY CLERK REPORTS AND/OR REQUESTS CA Durden reported on the Special Magistrate's order from the January 6, 2022 hearing relating to a Tree Code violation at 342 19th Street and the process for requesting a rehearing. She noted that a request has been filed and a hearing to consider that request is scheduled for Wednesday at 1 p.m. She also answered questions about the rehearing process. 12 CLOSING COMMENTS BY CITY COMMISSIONERS AND CITY MANAGER Commissioner Kelly thanked the Police Department for their help with the Rotary cornhole tournament. Commissioner Norris asked for an update on motorized bikes. CM Corbin responded and mentioned that a draft could be provided within the next two meetings. Commissioner Waters mentioned CM Corbin's comment about needing several other financial policies and asked CM Corbin what they are. CM Corbin explained there is a list he will provide to them. City Manager Corbin wished everyone a Happy Valentine's Day. Mayor Glasser mentioned that FD Burns has worked through challenges to get the City in the best possible position. She spoke about the priorities of COAB and the need for a coordinated approach on Legislative strategies. She expressed her desire for AB committees to be voices in Tallahassee and have the Commission make it a practice to review legislation that is coming up and take a position on it. She wished everyone a Happy Valentine's Day. 13 ADJOURNMENT Mayor Glasser adjourned the meeting at 8:27 p.m. Attest: Donna L. Bartle, City Clerk Ellen Glasser, Mayor Regular City Commission February 14, 2022 Page 9 of 19 Page 13 of 251 Date Approved: Agenda Item #1.A. 08 Aug 2022 Regular City Commission February 14, 2022 Page 10 of 19 Page 14 of 251 Agenda Item #1.A. 08 Aug 2022 Page 11 of 19 Page 15 of 251 Agenda Item #1.A. 08 Aug 2022 Page 12 of 19 Page 16 of 251 TSZ JO LT abed Q L I ;Attachment A y 2-14-22 Minutes 4 ATLANTIC BOULEVARD WELLS FARO DRAINAGE EASEMENT Agenda Item #1.A. 08 Aug 2022 Page 14 of 19 Page 18 of 251 Agenda Item #1.A. 08 Aug 2022 Page 15 of 19 Page 19 of 251 IC B EACHAttachment B 2-14-22 Minutes Ordinance 20-22-163 Purpose • Budget Adjustments to address: • Unforeseen Expenses not included in original budget • Recognize revenue and appropriate funds for grant awards and donation received • Correct the budget in a special revenue fund TSZ JO OZ abed TSZ JO TZ abed CD CDO i yr -1,01119 T J C B EAC H Attachment B 2-14-22 Minutes Ordinance 20-22-163 General Fund • Revenues • $562,5( Cost Reimbursement from City of Jacksonville • $10,00( Donation from Kiwanis Club • $44,910 Additional transfer from American Rescue Plan Act (ARPA) Fund • Expenditures • $ 52,5( Lifeguard Station • $10 (In' for accessible equipment at Jordan Park • $44,910 Grants Administrator Position • Additional Personnel costs —employees resigned/retired leave payout, position not included in original budget • Additional contribution to Police Officers' Pension Trust Fund • Equipment for Meter Readers • Tree Inventory • Enhance Recreational Programs TSZJOllabed ATL4:NT ICBEACHB� 2-14-22 Minutes Ordinance 20-22-163 — Other Funds • Special Revenue Funds: • ARPA Fund — When original budget was prepared, assumed receipt of first tranche. Did not receive funds until early October. Corrects to recognize revenue in FY22, and appropriate the funds. Also, recognizes additional $2M from City of Jacksonville • Pay for Parking Revenue Fund — Appropriates $20,000 for parking kiosks • Community Development Block Grant Fund — awarded $91,200 for Levy Road Multiuse Patch project. Recognizing revenue and appropriate funds to transfer to Capital Projects Fund. • Capital Projects Fund — funding Levy Road Multiuse Path project • Enterprise Funds: • Sewer Utility Fund — Fund back pay due to employee, fund retiring employee leave payout, and appropriate additional funds for force main project. • Stormwater Fund — Recognize revenue and appropriate funds for Mary Street Drainage Improvements Phase I Project. Partially funded by a Hazard Mitigation Grant Program grant. i yr -1,01119 TSZ JO EZ abed TL., NTIC B EAC HAttachment 2-14-22 Minutes Ordinance 20-22-163 — Other Funds • Pension Funds: • Police Officers' Pension Trust Fund — Recognize additional employer contribution. • General Employees' Pension Trust Fund — Fund Deferred Retirement Option Program payout Page 24 of 251 PLEDGE TO THE FLAG CALL TO ORDER MINUTES Special Meeting of the City Commission Monday, July 11, 2022 - 5:00 PM Commission Chamber Following the Pledge of Allegiance, Mayor Glasser called the meeting to order at 5:00 PM. ATTENDANCE: Present: Ellen Glasser, Mayor - Seat 1 Bruce Bole, Commissioner - Seat 2 Michael Waters, Commissioner - Seat 3 Candace Kelly, Commissioner - Seat 4 Brittany Norris, Mayor Pro Tem / Commissioner - Seat 5 Also Present: Shane Corbin, City Manager (CM) Brenna Durden, City Attorney (CA) Donna Bartle, City Clerk (CC) Elise Cashman, Court Reporter Agenda Item #1.B. 08 Aug 2022 1. CITY ATTORNEY REQUESTS A PRIVATE ATTORNEY/CLIENT MEETING IN ACCORDANCE WITH SECTION 286.011(8), FLORIDA STATUTES, PERTAINING TO THE PENDING APPEAL STYLED THOMAS BOURDON V. CITY OF ATLANTIC BEACH, CASE NO. 2022 -AP -000003, TO BEGIN IMMEDIATELY. City Attorney Brenna Durden requested a Private Attorney/Client meeting in accordance with Section 286.011(8), Florida Statutes, pertaining to the pending appeal styled Thomas Bourdon v. City of Atlantic Beach, Case No. 2022 -AP -000003, to begin immediately. 2. MAYOR ANNOUNCES THE CLOSED CLIENT/ATTORNEY MEETING WILL BE HELD IN THE NORTH CONFERENCE ROOM OF CITY HALL, ESTIMATED LENGTH OF THE CLOSED CLIENT/ATTORNEY MEETING AND SPECIFIC NAMES OF PERSONS ATTENDING THE MEETING. Mayor Glasser stated the following: "In accordance with Section 286.001(8) of the Florida Statutes, I am announcing that the Special Private Attorney/Client meeting, commonly referred to as a "shade" meeting, in the case of Thomas Bourdon v. City of Atlantic Beach. will be held in the North Conference Room here at City Hall, beginning now. The estimated length of time for the meeting will be one and one-half hours. Special Meeting of the City Commission July 11, 2022 Page 1 of 2 Page 25 of 251 Agenda Item #1.B. 08 Aug 2022 The people in attendance at the shade meeting will be Commission Members Mike Waters, Brittany Norris, Candace Kelly, Bruce Bole, and myself Ellen Glasser; Shane Corbin, City Manager; Brenna Durden, City Attorney; and Elise Cashman, our court reporter. At the conclusion of the meeting in the North Conference Room, we will reconvene in these Commission Chambers to adjourn this Special Meeting. Now let's move to the North Conference Room. Thank you." City Manager Corbin noted the Florida Statute should have been stated as Section 286.011(8). Mayor Glasser and City Attorney Durden agreed with that correction for the record. 3. AT CONCLUSION OF THE CLOSED CLIENT/ATTORNEY MEETING, THE COMMISSION WILL RECONVENE THE SPECIAL MEETING IN THE COMMISSION CHAMBERS AND THE MAYOR WILL ANNOUNCE TERMINATION OF THE CLOSED CLIENT/ATTORNEY MEETING. Following the conclusion of the closed client/attorney meeting, the special meeting reconvened in the Commission Chamber and Mayor Glasser announced that the special private client/attorney meeting, that is the "shade" meeting, is now terminated and asked for a motion to adjourn. 4. ADJOURNMENT The meeting adjourned at 6:23 p.m. Attest: Donna L. Bartle, City Clerk Ellen Glasser, Mayor Date Approved: Special Meeting of the City Commission July 11, 2022 Page 2 of 2 Page 26 of 251 Agenda Item #1.C. 08 Aug 2022 PLEDGE TO THE FLAG CALL TO ORDER MINUTES Special Meeting of the City Commission Monday, August 1, 2022 - 11:30 AM Commission Chamber Following the Pledge of Allegiance, Mayor Glasser called the meeting to order at 11:32 PM. ATTENDANCE: Present: Ellen Glasser, Mayor - Seat 1 Bruce Bole, Commissioner - Seat 2 Candace Kelly, Commissioner - Seat 4 Brittany Norris, Mayor Pro Tem / Commissioner - Seat 5 Absent: Michael Waters, Commissioner - Seat 3 Also Present: Shane Corbin, City Manager (CM) Brenna Durden, City Attorney (CA) Donna Bartle, City Clerk (CC) Elise Cashman, Court Reporter 1` 1. CITY ATTORNEY REQUESTS A PRIVATE ATTORNEY/CLIENT MEETING IN ACCORDANCE WITH SECTION 286.011(8), FLORIDA STATUTES, PERTAINING TO THE PENDING APPEAL STYLED THOMAS BOURDON V. CITY OF ATLANTIC BEACH, CASE NO. 2022 -AP -000003, TO BEGIN IMMEDIATELY. Mayor Glasser noted the City Attorney's request for a Private Attorney/Client meeting in accordance with Section 286.011(8), Florida Statutes, pertaining to the pending appeal styled Thomas Bourdon v. City of Atlantic Beach, Case No. 2022 -AP -000003, to begin immediately. 2. MAYOR ANNOUNCES THE CLOSED CLIENT/ATTORNEY MEETING WILL BE HELD IN THE NORTH CONFERENCE ROOM OF CITY HALL, ESTIMATED LENGTH OF THE CLOSED CLIENT/ATTORNEY MEETING AND SPECIFIC NAMES OF PERSONS ATTENDING THE MEETING. Mayor Glasser stated the following: "In accordance with Section 286.001(8) (Section 286.001(8)) of the Florida Statutes, I am announcing that the Special Private Attorney/Client meeting, commonly referred to as a "shade" meeting, in the case of Thomas Bourdon v. City of Atlantic Beach. will be held in the North Conference Room here at City Hall, beginning now. The estimated length of time for the meeting will be between 30 and 60 minutes. Special Meeting of the City Commission August 1, 2022 Page 1 of 2 Page 27 of 251 Agenda Item #1.C. 08 Aug 2022 The people in attendance at the shade meeting will be Commission Members Brittany Norris, Candace Kelly, Bruce Bole, and myself, Ellen Glasser; Commissioner Waters is unable to attend. Also attending will be Shane Corbin, the City Manager; Brenna Durden, City Attorney; and Elise Cashman, our/the court reporter." Mayor Glasser confirmed with City Attorney Durden that it satisfies our roll call and that an additional roll call is not needed. Mayor Glasser further stated the following: "The conclusion of the meeting in the North Conference Room, we will reconvene in these Commission Chambers to adjourn this Special Meeting. Now, let's move to the North Conference Room. Thank you." 3. AT CONCLUSION OF THE CLOSED CLIENT/ATTORNEY MEETING, THE COMMISSION WILL RECONVENE THE SPECIAL MEETING IN THE COMMISSION CHAMBERS AND THE MAYOR WILL ANNOUNCE TERMINATION OF THE CLOSED CLIENT/ATTORNEY MEETING. Following the conclusion of the closed client/attorney meeting, the special meeting reconvened in the Commission Chamber and Mayor Glasser announced that the special private client/attorney meeting, that is the "shade" portion of this special meeting, is now terminated, and asked for a motion to adjourn. 4. ADJOURNMENT The meeting adjourned at 12:33 p.m. Attest: Donna L. Bartle, City Clerk Ellen Glasser, Mayor Date Approved: Special Meeting of the City Commission August 1, 2022 Page 2 of 2 Page 28 of 251 AGENDA ITEM: SUBMITTED BY: TODAY'S DATE: MEETING DATE: BACKGROUND: BUDGET: Agenda Item #2.B. 08 Aug 2022 STAFF REPORT City of Atlantic Beach Commission Meeting FISCAL YEAR 2021 AUDIT REPORT Melissa Burns, Director of Finance /g /'i• July 27, 2022 August 8, 2022 The audit for period ending September 30, 2021 has been completed. The auditors have issued an unmodified opinion of the financial statements which is the best opinion to have, I am happy to report that in the Fiscal Year 2021 there were no audit findings which means a clean audit for the second year in a row. Tlie auditors from the City's auditing firm Purvis Gray and Company will be attendance to present the audit report to the Commission. No impact RECOMMENDATION: Discuss Fiscal Year 2021 Audit with auditing Finn and accept report ATTACHMENT: Final Draft of Fiscal Year 2021 Audit Report Required Communication letter c8L 61-, REVIEWED BY CITY MANAGER: • Page 29 of 251 Agenda Item #2.B. 08 Aug 2022 PURVIS GRAY COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE To the Honorable Mayor and City Commissioners Atlantic Beach, Florida We have audited the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City of Atlantic Beach, Florida (the City), for the year ended September 30, 2021, and have issued our report thereon dated July 20, 2022. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our engagement letter to you dated January 8, 2021. Professional standards require that we provide you with the following information related to our audit: Qualitative Aspects of Accounting practices Accounting policies Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements In the proper period. Upcoming Governmental Accounting Standards Board (GASB) pronouncements GASB has recently issued two new accounting and financial reporting pronouncements which will become effective for the City's 2022 fiscal year reporting period: • GASB Statement No. 87 — Leases, changes the accounting and financial reporting related to lease agreements for both lessees and lessors. Upon adoption, there will no longer be a distinction between the traditional capital and operating leases. The new guidance establishes that leases are a financing arrangement for the right -to -use an underlying asset. This statement becomes effective for the fiscal 2022 reporting period. CERTIFIED PUBLIC ACCOUNTANTS Gaillrsvilh- I o1/43h, 1 fi+ll.I 4.•. tw l ti7111;,i,h1 I (Itl.uuh, I l.iikrldnJ 'll110h:1 purvisgray.cbm Atrniher. ',or! and I.iuf n h.Wu,rt,J ( cr,16. 1 V.uunlnnl4 ,'Indrprmlrm ALn,I� , oI Ili, +Mti 1 Page 30 of 251 Agenda Item #2.B. 08 Aug 2022 To the Honorable Mayor and City Commissioners Atlantic Beach, Florida Accounting Estimates Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were: ■ Management's estimate of depreciation expense and accumulated depreciation, which is based on the useful lives determined by asset type. ■ Management's estimate of the allowance for uncollectible accounts, which is based on historical trends and an analysis of the collectability of individual accounts. ■ Management's estimate of the Other Postemployment Benefits Obligation and related deferred inflows and outflows, which is based on an actuarial valuation performed by qualified actuaries. Assumptions in that valuation, if changed, could have a significant impact on the recorded amounts. ■ Management's estimate of the net pension liability for the City's two defined benefit pension plans is based on the actuarial valuations performed by qualified actuaries. As permitted by GASB Statement No. 68, the City has elected to use a measurement date to record the net pension liabilities and related deferred inflows and outflows of resources that is one year prior to the reporting date. The net pension liability represents the difference between the value of the pension plan assets and the total pension liability, which is measured using various actuarial assumptions. These assumptions, if changed, could have a significant impact on recorded amounts. ■ Management's estimate of the allocation of the City's net pension liability and other related items between the business -type and governmental activities. This allocation is based on the actuarial accrued liability of each active employee and retirees. This information is obtained from the actuary. These assumptions, if changed, could have a significant impact on the allocation amounts. ■ Management's estimate of compensated absences liability, which is based on payroll data as of year- end, including the employees' current rate of pay and accrued hours for vacation and sick leave. Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosure affecting the financial statements was: ■ Note 7 that discusses the City's defined benefit pension plans and related actuarial data. We evaluated the key factors and assumptions used to develop the estimates described above in determining that they are reasonable in relation to the financial statements taken as a whole. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. 2 Page 31 of 251 Agenda Item #2.B. 08 Aug 2022 To the Honorable Mayor and City Commissioners Atlantic Beach, Florida Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. All material misstatements identified were corrected and posted by management. Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated July 20, 2022. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters We applied certain limited procedures to the required supplementary information (RSI), which supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on supplementary information, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. 3 Page 32 of 251 Agenda Item #2.B. 08 Aug 2022 To the Honorable Mayor and City Commissioners Atlantic Beach, Florida We were not engaged to report on other statistical information, which accompany the financial statements but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it. Restriction on Use This information is intended solely for the information and use of the City Commission and management of the City of Atlantic Beach, Florida, and is not intended to be, and should not be, used by anyone other than these specified parties. July 20, 2022 Gainesville, Florida 1 - Page 33 of 251 FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR'S REPORT CITY OF ATLANTIC BEACH, FLORIDA SEPTEMBER 30, 2021 Agenda Item #2.B. 08 Aug 2022 Page 34 of 251 Page Intentionally Left Blank Agenda Item #2.B. 08 Aug 2022 Page 35 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR'S REPORT SEPTEMBER 30, 2021 INDEPENDENT AUDITOR'S REPORT 1 MANAGEMENT'S DISCUSSION AND ANALYSIS 4 BASIC FINANCIAL STATEMENTS GOVERNMENT -WIDE FINANCIAL STATEMENTS STATEMENT OF NET POSITION 13 STATEMENT OF ACTIVITIES 14 FUND FINANCIAL STATEMENTS BALANCE SHEET -GOVERNMENTAL FUNDS 15 RECONCILIATION OF BALANCE SHEET OF GOVENRMENTAL FUNDS TO THE STATEMENT OF NET POSITION 16 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS 17 RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES 18 STATEMENT OF NET POSITION - PROPRIETARY FUNDS 19 STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION - PROPRIETARY FUNDS 21 STATEMENT OF CASH FLOWS 23 STATEMENT OF FIDUCIARY NET POSITION 25 STATEMENT OF CHANGES IN FIDUCIARY NET POSITION 26 NOTES TO FINANCIAL STATEMENTS 27 REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND 61 NOTES TO THE SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND 63 SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS GENERAL EMPLOYEES' PENSION PLAN 64 POLICE OFFICERS' PENSION PLAN 66 SCHEDULE OF CONTRIBUTIONS - ALL PENSION PLANS 68 NOTES TO THE SCHEDULE OF CONTRIBUTIONS - ALL PENSION PLANS 69 SCHEDULE OF INVESTMENT RETURNS - ALL PENSION PLANS 70 SCHEDULE OF CHANGES IN TOTAL OPEB LIABILITY AND RELATED RATIOS 71 Page 36 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR'S REPORT SEPTEMBER 30, 2021 SUPPLEMENTARY INFORMATION COMBINING BALANCE SHEET - NON -MAJOR GOVERNMENTAL FUNDS 72 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - NON - MAJOR GOVERNMENTAL FUNDS 74 HISTORICAL REVENUES AND EXPENSES 76 SCHEDULES OF NET REVENUES IN ACCORDANCE WITH BOND RESOLUTIONS - ENTERPRISE FUNDS (WATER AND SEWER) 77 OTHER BOND COVENANT DISCLOSURES 78 OTHER STATISTICAL INFORMATION MAJOR UTILITY CUSTOMERS 79 ADDITIONAL ELEMENTS OF REPORT PREPARED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS, ISSUED BY THE COMPTROLLER GENERAL OF THE UNITED STATES; THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA; AND OTHER CONTRACT REQUIREMENTS INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF BASIC FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 80 INDEPENDENT ACCOUNTANT'S REPORT ON COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES 82 MANAGEMENT LETTER 83 Page 37 of 251 Agenda Item #2.B. 08 Aug 2022 PURVIS GRAY INDEPENDENT AUDITOR'S REPORT Honorable Mayor, City Commissioners, and City Manager City of Atlantic Beach Atlantic Beach, Florida Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City of Atlantic Beach, Florida, (the City), as of and for the year ended September 30, 2021, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed In the table of contents. Management's Responsibllity for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable of financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the City's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we express no such opinion, An audit also Includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. CERTIFIED PUBLIC ACCOUNTANTS I „uursi,f& l o..ild I lilllalla;srr I .w.Ir.ir,'rd 1 t 7i-!.Inelit 1! a L�nt! I ',wird purvlsgray.cam 'I•iI,, ,, „iun,.l l'u6lk• 4!,Lwh 1 Page 38 of 251 Agenda Item #2.B. 08 Aug 2022 Honorable Mayor, City Commissioners, and City Manager City of Atlantic Beach Atlantic Beach, Florida INDEPENDENT AUDITOR'S REPORT We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City as of September 30, 2021, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, General Fund — Budgetary to Actual Schedule and notes to the schedule, and Required Pension and Other Postemployment Benefits Schedules as listed in the table of contents be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by GASB, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The supplementary information and the other statistical information section as listed in the table of contents are presented for purposes of additional analysis and are not a required part of the basic financial statements. The supplementary information are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information are fairly stated, in all material respects, in relation to the basic financial statements as a whole. 2 Page 39 of 251 Agenda Item #2.B. 08 Aug 2022 Honorable Mayor, City Commissioners, and City Manager City of Atlantic Beach Atlantic Beach, Florida INDEPENDENT AUDITOR'S REPORT The other statistical information section has not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have issued our report dated July 20, 2022, on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance. Report on Summarized Comparative Information We have previously audited the City's 2020 financial statements, and our report dated June 18, 2021, expressed an unmodified opinion on those audited financial statements, In our opinion, the summarized comparative information presented herein as of and for the year ended September 30, 2020, is consistent, in all material respects, with the audited financial statements from which it was derived. July 20, 2022 Gainesville, Florida Yr+' fi 3 Page 40 of 251 MANAGEMENT'S DISCUSSION AND ANALYSIS Agenda Item #2.B. 08 Aug 2022 Page 41 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2021 As management of the City of Atlantic Beach, Florida (the City), we offer readers of our financial statements this narrative overview and analysis for the fiscal year ended September 30, 2021. Overview of the Financial Statements This management's discussion and analysis is intended to serve as an introduction to the City's basic financial statements. The City's basic financial statements are comprised of three components: 1) government -wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. The purpose of each of the three components of the basic financial statements is described below. Government -wide Financial Statements The government -wide financial statements are designed to provide readers with a broad overview of the City's finances, in a manner similar to a private sector business. They include the Statement of Net Position and the Statement of Activities. The Statement of Net Position presents information on all of the City's assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the difference between reported as net position. Net position is reported as one of three categories: invested in capital assets net of related debt; restricted; or unrestricted. Restricted net position is further classified as either net position restricted by enabling legislation or net position that is otherwise restricted. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The Statement of Activities presents information showing how the City's net position changed during the most recent fiscal year. AH changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods. Both of the government -wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues, referred to as "governmental activities," from other functions that are intended to recover all or a significant portion of their costs through user fees and charges, referred to as "business -type activities." The governmental activities of the City include public safety, road maintenance and construction, parks and recreation, conservation and resource management, and general government, which include administration and other support functions. The business -type activities of the City include the utility, comprised of the water and sewer systems, the stormwater system, the sanitation service and the building code enforcement enterprise fund. The government -wide financial statements can be found on pages 13-14 of this report. 4 Page 42 of 251 CITY OF ATLANTIC BEACH, FLORIDA MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2021 (continued) Fund Financial Statements Agenda Item #2.B. 08 Aug 2022 A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. All of the funds of the City can be categorized into either governmental funds, proprietary funds, or fiduciary funds. • Governmental Funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of available financial resources, as well as on balances of available resources at the end of the fiscal year. Such information may be useful in evaluating a City's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Reconciliations are provided between the Governmental Funds Balance Sheet and the Statement of Net Position and the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances and Statement of Activities to facilitate this comparison between governmental funds and governmental activities. The City maintains 12 individual governmental funds. Information is presented separately in the Governmental Funds Balance Sheet and in the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances for the General Fund, which is considered to be a major fund. Data from the other 11 governmental funds are combined into a single, aggregated presentation called Nonmajor Governmental Funds. Fund data for these nonmajor governmental funds is provided in the form of combining statements. These combining statements can be found on pages 72-75 of this report. The City adopts an annual appropriated budget for all funds but is only required to present a budget comparison for its General Fund. The Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - General Fund budgetary comparison schedule and notes on pages 61-63 of this report has been provided to demonstrate compliance with this budget. ■ Proprietary Funds The City maintains only one type of proprietary fund and that is enterprise funds. The enterprise funds are used to account for the activities of the water and sewer (utility), stormwater, building code enforcement, and sanitation activities. The proprietary fund financial statements provide the same type of information as the government - wide financial statements, only in more detail. Separate information of the utility, stormwater, sanitation and building code enforcement activities can be found in the basic proprietary fund financial statements on pages 19-24 of this report. 5 Page 43 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2021 (Continued) Fund Financial Statements (concluded) • Fiduciary Funds Fiduciary funds are used to account for resources held for the benefit of parties outside the City (i.e., pension beneficiaries). Fiduciary funds are not reflected in the government -wide financial statements because the resources of those funds are not available to support the City's own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. The basic fiduciary fund financial statements can be found on pages 25-26 of this report. Notes to Financial Statements The notes to financial statements provide additional information that is essential to a full understanding of the data provided in the government -wide and fund financial statements. The notes begin on page 27 of this report. Other Information In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City's progress in funding its obligation to provide pension benefits to its employees and a budgetary comparison schedule for the General Fund. Required supplementary information can be found beginning on page 61 of this report. 6 Page 44 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2021 (Continued) Government -wide Financial Analysis Net position may serve over time as a useful indicator of a City's financial position. As can be seen in the summarized table below, the City's assets exceeded liabilities by $87,232,114 at the close of the fiscal year ended September 30, 2021. By far the largest portion of the City's net position, $65,240,433 (75%), reflects its investment in capital assets (i.e., land, buildings, equipment, and infrastructure), less any related, outstanding debt used to acquire those assets. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City's investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. A portion of the City's net position, $6,632,470 (7%), represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position, $15,359,211 (18%), is used to meet the government's ongoing obligations to citizens and creditors. City of Atlantic Beach's Net Position September 30, 2021 and 2020 (In Thousands) Governmental Business -type Activities Activities Totals 2021 2020 2021 2020 2021 2020 Current and other assets $12,951 $11,099 $16,474 $15,549 $29,425 $26,648 Capital assets 44,198 45,237 33,996 36,652 78,194 81,889 Total Assets 57,149 56,336 50,470 52,201 107,619 108,537 Deferred Outflow 2,627 2,154 1,167 1,250 3,794 3,404 Long-term liabilities outstanding 7,137 7,580 11,960 15,839 19,097 23,419 Other liabilities 881 1,030 3,771 1,525 4,652 2,555 Total Liabilities 8,018 8,610 15,731 17,364 23,749 25,974 Deferred Inflow 366 541 66 88 432 629 Net Position: Invested in capital assets, net of related debt 42,934 43,896 22,307 23,406 65,421 67,302 Restricted 4,382 3,276 2,250 2,842 6,632 6,118 Unrestricted 4,076 1,538 11,283 9,751 15,359 11,918 Total Net Position $51,392 $49,339 $35,840 $35,999 $87,232 $85,751 7 Page 45 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2021 (Continued) As illustrated in the schedule on page vi, the City was able to report positive balances in all categories of net position, both for the government as a whole, as well as for its separate governmental and business - type activities. The same situation held true for the prior fiscal year. City of Atlantic Beach's Change in Net Position For the Years Ended September 30, 2021 and 2020 (In Thousands) Governmental Business -type Activities Activities Totals 2021 2020 2021 2020 2021 2020 Revenues: Program Revenues: Charges for Services $1,238 $1,056 $13,183 $12,565 $14,421 $13,621 Operating Grants and Contributions 537 278 0 0 537 278 Capital Grants and Contributions 99 73 313 432 412 505 General Revenues: Property Taxes 6,342 5,912 0 0 6,342 5,912 Public Service Tax and Franchise Fees 1,655 1,856 0 0 1,655 1,856 Fuel Taxes 622 544 0 0 622 544 Discretionary Sales Surtax 1,040 915 0 0 1,040 915 State Shared Revenue 2,091 1,821 0 0 2,091 1,821 Other 36 363 19 240 55 603 Total Revenues 13,660 12,818 13,515 13,237 27,175 26,055 Expenses: General Government 2,931 2,536 0 0 2,931 2,536 Public Safety 6,448 6,582 0 0 6,448 6,582 Road Maintenance and Construction 2,291 1,866 0 0 2,291 1,866 Parks and Recreation 1,369 1,549 0 0 1,369 1,549 Conservation and Resource Management 3 23 0 0 3 23 Interest/Fiscal Charges on Long-term Debt 45 47 0 0 45 47 Utility 0 0 8,255 6,926 8,255 6,926 Stormwater 0 0 1,661 1,261 1,661 1,369 Sanitation 0 0 1,717 1,667 1,717 1,667 Building Code Enforcement 0 0 561 545 561 545 Total Expenses 13,087 12,603 12,194 10,399 25,281 23,110 Transfers 1,480 1,132 (1,480) (1,132) 0 0 Change in Net Position 2,053 1,347 (159) 1,598 1,894 2,945 Net Position -Beginning 49,339 47,992 35,999 34,401 85,338 82,393 Net Position -Ending $51,392 $49,339 $35,840 $35,999 $87,232 $85,338 8 Page 46 of 251 CITY OF ATLANTIC BEACH, FLORIDA MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2021 (Continued) Fund Financial Analysis Agenda Item #2.B. 08 Aug 2022 As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance - related legal requirements. Following is a summary of fund activity financial information for the fiscal year, rounded to the nearest thousand dollars: • Governmental Funds At the end of the current fiscal year, the City's governmental funds reported a combined ending fund balance of $12,090,942 an increase of $1,998,627 in comparison with the prior year. The General Fund is the chief operating fund of the City. At the end of the current fiscal year, the unassigned fund balance was $3,805,291, which equated to 31% of total General Fund expenditures without transfers. The net result of various revenue and expense items resulted in an increase to the City's General Fund of $944,050 or 13% during the current fiscal year. Property tax revenues increased by $429,745 or 7% from the previous year. This was a result of an increase in the taxable values. General Fund transfers in increased by $136,490, and there was no transfers out. Overall, general fund expenditures increased by $200,647 or 2%. This can be attributed returning to normal business operations suspended during the COVID-19 pandemic. Nonmajor governmental funds consisting of special revenue funds, the capital projects fund and the debt service fund have a combined fund balance of $4,139,474. The net increase in fund balance after transfers in nonmajor governmental funds was $1,054,577. The increase in the fund was related to the decrease in Capital Outlay Expenditures as many projects remained on hold due to supplies and labor being difficult to procure. • Proprietary Funds The City's proprietary funds provide the same type of information found in the government -wide financial statements, but in more detail. During the fiscal year the proprietary funds recorded operating revenues of $13,162,051, operating expenses of $11,612,935, net non-operating expense of $540,452 and net capital contributions, grants and transfers of $(1,167,495). The net position in the proprietary funds decreased $158,830 as a result of the fiscal year's activities. The unrestricted net position of the enterprise funds amounted to $11,282,685 at the end of fiscal year 2021. Stormwater rates stayed constant in fiscal year 2021 as there were no rate changes. The $8.39 per ERU is approximately 55%, compared to 72% for the prior year, of the total operating expenses of $1,623,091 needed to fully fund the operation with charges for service. During fiscal year 2021, the Sanitation Fund netted a decrease in net position of $59,906. General Fund Budgetary Highlights Net Budget The overall net difference from the final budgeted resources (revenues and other financing sources) and adjusted final budgeted uses (expenditures and other financing uses) was a deficit of $806,472. The actual increase in fund balance was $1,010,772. This resulted in a $1,817,244 positive budgetary variance. 9 Page 47 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2021 (Continued) Capital Assets and Debt Administration Capital Assets—The City's investment in capital assets, net of related depreciation, for its governmental and business -type activities as of September 30, 2021, amounted to $78,195,260. This investment in capital assets includes land, land improvements, land easements, buildings and infrastructure improvements, equipment, and construction in progress. The total change in the City's capital assets, net of related depreciation, for the current fiscal year was a decrease of $1,037,939 or 2.2% for governmental activities and a decrease of $2,655,946 or 7.2% for business -type activities. Capital asset events during the current fiscal year included the following: • Governmental Activities Buildings reflected a net decrease of $49,657 as a result of depreciation. Intangible Assets reflected a net decrease of $17,658. This asset category includes land easements and computer software. Improvements Other Than Buildings reflected a net decrease of $391,851. This represents capital asset increase of $341,831 offset by depreciation of $733,682. Equipment reflected a net decrease of $137,874. This represents capital asset increase of $201,459, offset by depreciation of $339,333. Construction in progress decreased by $510,778. ■ Business -type Activities Buildings reflected a net decrease in asset value of $6,671 from depreciation. Improvements Other Than Buildings reflected a net decrease of $773,105. This represents capital asset increases of $1,467,689, offset by depreciation of $2,240,794. Equipment reflected a net decrease of $137,874. This represents capital asset increase of $201,459, offset by depreciation of $339,333. Construction in Progress had a net decrease of $1,738,106. 10 Page 48 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2021 (Continued) City of Atlantic Beach's Capital Assets (Net of Depreciation) (In Thousands) Governmental Business -type Activities Activities Totals 2021 2020 2021 2020 2021 2020 Land $11,914 $11,914 $1,656 $1,656 $13,570 $13,570 Intangibles 87 104 213 213 300 317 Buildings 6,755 6,805 21 27 6,776 6,832 Improvements -Other 23,737 24,129 30,517 31,291 54,254 55,420 Equipment 1,150 1,218 889 1,027 2,039 2,245 Construction in Progress 557 1,067 701 2,439 1,258 3,506 Total $44,200 $45,237 $33,997 $36,653 $78,197 $81,890 Additional information on the City's capital assets can be found in Note 4 on pages 40-41 of this report. Lone -term Debt At the end of the 2021 fiscal year, the City had total bonded debt outstanding of $13,323,856. The amount of $12,068,856 represents the City's debt related to its business type activities. This amount was comprised of debt secured solely by specified revenue sources. A detailed listing of the City's debt can be found in the table below. City of Atlantic Beach's Outstanding Debt September 30, 2021 (In Thousands) 2021 2020 Governmental Activities: Capital Improvement Revenue Bonds, Series 2018 $1,255 $1,330 Business -type Activities: Utilities System Revenue Bond, Series 2014 6,805 8,070 F.D.E.P. State Revolving Funds Loan, 2010 0 453 F.D.E.P. State Revolving Funds Loan, 2009 0 5,086 Refunding Bank Loan Series 2021 5,193 0 Capital Lease Payable - 2018 71 139 Total $13,324 $15,078 Debt service coverage calculations can be found on page 77. Additional information on the City's long- term debt can be found in Note 5 on pages 42-45 of this report. 11 Page 49 of 251 CITY OF ATLANTIC BEACH, FLORIDA MANAGEMENT'S DISCUSSION ANO ANALYSIS SEPTEMBER 30, 2021 (Concluded) Revenue Highlights: Agenda Item #2.B. 08 Aug 2022 • Total General Fund Revenues for 2021 were $522,621 higher than 2020 revenue (page 17). Increase in property tax revenue of $429,745 is the largest contributor to this increase. • The 2021 taxable property values were about 7% higher than the 2020 values. The City Commission voted to use the same millage rate of 3.2285 mills. The purpose for adopting the millage rate of 3.2285 was to maintain a level of ad valorem tax revenue sufficient to maintain adequate funding for the existing level of services at the estimated cost and to continue to maintain the city's infrastructure and adequate reserves. The final gross taxable property value was $2,032,291,878. Ad valorem taxes of $6,341,798 represent 53% of the General Fund revenues for 2021. ■ The 2021 Intergovernmental revenues of $2,455,036 make up 20% of general fund revenues. This is an increase of $457,205 over 2020. • The City's investment portfolio is valued at approximately $17,381,086 as of September 30, 2021. The investments showed a loss of $84,443 for the year. Expenditure Highlights: ■ Total Governmental Fund Expenditures increased in current year by $382,504 when compared to prior year. Capital expenditures decreased from $1,029,051 in 2020 to $773,989 in 2021. This decrease is due to projects not being able to be completed due to the continued effects of the 'COVIO-19 pandemic. Requests for Information The financial report is designed to provide a general overview of the City's finances for all those with an interest in the City's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the City of Atlantic Beach, Finance Director, 800 Seminole Road, Atlantic Beach, Florida 32233, Melissa Burns Director of Finance 12 Page 50 of 251 BASIC FINANCIAL STATEMENTS These basic financial statements contain Government -wide, Fund Financial Statements and Notes to Financial Statements Agenda Item #2.B. 08 Aug 2022 Page 51 of 251 CITY OF ATLANTIC BEACH, FLORIDA STATEMENT OF NET POSITION SEPTEMBER 30, 2021 WITH COMPARATIVE TOTALS FOR SEPTEMBER 3002020 ASSETS Equity in pooled cash and Investments Receivables, current: Customer accounts, net Intergovernmental and other Notes receivable, net Inventory Prepaid expenses Restricted assets: Equity in pooled cash and Investments Capital assets: Non -depreciable Depreciable, net Notes receivable, noncurrent TOTAL ASSETS DEFERRED OUTFLOWS OF RESOURCES Deferred outflows related to pensions Deferred outflows - loss on refunding Deferred outflows related to OPER TOTAL DEFERRED OUTFLOWS OF RESOURCES LIABILITIES Accounts payable and accrued expenses Construction costs payable Due to other governments Unearned revenue Accrued interest payable Customer deposits Long-term Obligations: Due within one year Due in more than one year TOTAL LIABILITIES DEFERRED INFLOWS OF RESOURCES Deferred inflows related to pensions Deferred Inflows related to OPEB Total deferred inflows or resources NET POSITION Net investment In capital assets Restricted for: General government facilities Public safety Road maintenance and construction Other purposes Debt service Renewal and replacement Utility rate stabilization Utility system Improvements Building Lode enforcement Unrestricted TOTAL NET POSITION Governmental Activities $ 7,545,1.42 Primary Government Business -type Activities Agenda Item #2.B. 08 Aug 2022 2020 Total Totals $ 13,356,204 $ 20,901,346 S 18,110,801 400 802.438 802,838 861,023 998,649 131,817 1,130,466 1,330, 674 760 - 760 16,519 43,923 60,763 104,686 93,019 33,374 33,374 352,394 4,325,779 2,122,551 6,448,330 5,761,420 12,470459 31,728,633 1,520 57,148,339 2,579,766 47,652 2,627,418 7,355,711 14,826,870 17,075, 754 31,639,757 63,368,390 64,813,391 1,520 120,840 50,470,241 107,618,580 108,535,835 715,862 3,295,628 2,784,676 431,772 431,772 539,716 19,336 66,988 80,284 1,166,970 3,794,388 3,404,676 806,564 793,526 1,600,090 1,140,118 10,616 52,127 62,743 48,775 - 50,698 50,698 133,873 30,396 181,993 212,389 367,431 22,276 108,258 130,534 181,664 11,029 717,809 728,838 682,737 290,445 1,866,656 2,157,102 2,063,220 6,846,373 11,959,787 18,806,150 21,356,069 8,017,700 15,730854 23,748,554 25,973,888 224,625 8,643 233,268 422,663 141,583 57,449 199,032 205,763 366,208 66,092 432,300 628,426 42,933,176 257,189 133,634 3,675,631 315,693 22,307,257 65,240,433 67,302,057 280,916 250,000 400,000 1,191,635 127,772 4,076,526 11,282,685 $ 51,391,849 $ 35L40,26$ See accompanying notes. 13 257,189 133,634 3,675,631 315,693 280,916 250,000 400,000 1,191,635 127,772 15,359,211 $ 87,232414 257,689 119,127 2,687,062 212,062 280,916 250,000 400,000 1,715,370 195,557 11,918,357 $ 85,338,197 Page 52 of 251 CITY OF ATLANTIC BEACH, FLORIDA STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30, 2021 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED SEPTEMBER 30, 2020 FUNCTIONS/PROGRAMS PRIMARY GOVERNMENT: Governmental activities: General government Public safety Transportation Parks and recreation Conservation and resource management Interest on long-term debt Total governmental activities Business -type activities Utility Stormwater Sanitation Building code enforcement Total business -type activities TOTAL PRIMARY GOVERNMENT TSZJO£Saged Expenses $ 2,931,404 $ 6,448,233 2,291,416 1,368,700 2,550 44,553 13,086,856 8,255,088 1,660,502 1,716,831 561,097 12,193,518 $ 25,280,374 Charges for Services Program Revenues Operating Capital Grant and Grant and Contributions Contributions 182,013 $ 708,075 300,352 47,506 40,119 $ 295,969 160,459 40,891 1,237,946 537,438 9,807,843 - 898,242 - 2,001,862 474,977 13,182,924 - $ 14,420,870 $ 537,438 GENERAL REVENUES Taxes: Property taxes, levied for general purposes Public service taxes and franchise fees Fuel taxes levied for transportation purposes Discretionary Sales Sur -tax State shared revenue Investment earnings (loss) Miscellaneous TRANSFERS Total general revenues and transfers CHANGE IN NET POSITION NET POSITION, beginning of year NET POSITION, end of year Net (Expense) Revenue and Changes in Net Position Governmental Business -Type Activities Activities 25,325 $ 73,310 98,635 178,312 134,447 312,759 $ 411,394 See accompanying notes. 14 (2,683,947) $ (5,370,879) (1,830,605) (1,321,194) 38,341 (44,553) (11,212,837) 1,731,067 (627,813) 285,031 (86,120) 1,302,165 $ (11,212,837) $ 1,302,165 6,341,798 1,655,198 621,762 1,039,813 2,090,852 (34,757) 70,664 1,480,254 13,265,584 2,052,747 49,339,102 $ 51,391,849 (49,686) 68,945 (1,480,254) (1,460,995) (158,830) 35,999,095 $ 35,840,265 Total $ (2,683,947) (5,370,879) (1,830,605) (1,321,194) 38,341 (44,553) (11,212,837) 1,731,067 (627,813) 285,031 (86,120) 1,302,165 $ (9,910,672) 6,341,798 1,655,198 621,762 1,039,813 2,090,852 (84,443) 139,609 11,804,589 1,893,917 85, 338,197 $ 87,232,114 2020 Totals $ (2,236,907) (5,766,964) (1,641,859) (1,503,150) (209) (47,215) (11,196,304) 2,831,476 (473,942) 306,667 (173,796) 2,490,405 $ (8,705,899) 5,912,053 1,856,292 543,623 914,697 1,821,375 535,236 67,825 11, 651,101 2,945,202 82,392,995 $ 85,338,197 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA BALANCE SHEET - GOVERNMENTAL FUNDS AS OF SEPTEMBER 30, 2021 WITH COMPARATIVE TOTALS FOR SEPTEMBER 30, 2020 2021 Non -Major General Governmental 2020 Fund Funds Total Totals ASSETS Equity in pooled cash and investments $ 7,545,142 $ 4,325,779 $ 11,870,921 $ 9,458,538 Receivables, net Customer accounts, net 400 400 54,055 Intergovernmental and other 676,785 321,864 998,649 1,198,857 Notes receivable, current 760 760 760 Inventory 43,923 - 43,923 32,256 Prepaid expenditures 33,374 - 33,374 352,394 Due from other funds 488,329 - 488,329 394,451 Notes receivable, non-current 1,520 - 1,520 1,520 TOTAL ASSETS $ 8,790,233 $ 4,647,643 $ 13,437,876 $ 11,492,831 LIABILITIES Accounts payable and accrued liabilities 795,835 10,729 806,564 716,839 Construction costs payable 3,270 7,346 10,616 10,616 Due to other governments - - 80,064 Due to other funds - 488,329 488,329 394,451 Deposits 9,264 1,765 11,029 13,108 Unearned revenue 30,396 - 30,396 185,438 TOTAL LIABILITIES 838,765 508,169 1,346,934 1,400,516 FUND BALANCE Nonspendable: Inventory 43,923 - 43,923 32,256 Prepaids 33,374 - 33,374 352,394 Restricted for: Public safety - 133,634 133,634 119,127 Road maintenance and construction - 3,675,631 3,675,631 2,687,062 Other capital projects - 257,189 257,189 257,689 Other purposes - 315,693 315,693 212,062 Committed to: Conservation and resource management 116,072 116,072 77,732 Assigned to: Community redevelopment 50,000 50,000 50,000 Operating reserves 4,018,880 - 4,018,880 3,650,716 Unassigned 3,805,291 (358,745) 3,446,546 2,653,277 TOTAL FUND BALANCES 7,951,468 4,139,474 12,090,942 10,092,315 TOTAL LIABILITIES AND FUND BALANCES $ 8,790,233 $ 4,647,643 $ 13,437,876 $ 11,492,831 See accompanying notes. 15 Page 54 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA RECONCILIATION OF BALANCE SHEET OF GOVENRMENTAL FUNDS TO THE STATEMENT OF NET POSITION SEPTEMBER 30, 2021 WITH COMPARATIVE TOTALS FOR SEPTEMBER 30, 2020 Amounts reported for governmental activities in the statement of net position are different because: FUND BALANCES - TOTAL GOVERNMENTAL FUNDS Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the governmental funds. Deferred outflows of resources represent an consumption of net position or fund balance that applies to a future period(s) and, therefore, are not reported in the governmental funds. Deferred inflows of resources represent an increase in net position or fund balance that applies to a future period(s) and, therefore, are not reported in the governmental funds. Interest payable on long-term debt does not require current financial resources and therefore, is not reported as a liability in governmental funds. Long-term liabilities (including bonds and notes payable, compensated absences liability, OPEB obligation, and net pension liabilities) are not due and payable in the current period and, therefore, are not reported in the governmental funds. This is the amount of the long-term obligations 2021 2020 $ 12,090,942 $ 10,092,315 44,198,792 45,236,731 2,627,418 2,154,239 (366,208) (540,719) (22,276) (23,608) (7,136,819) (7,579,856) NET POSITION OF GOVERNMENTAL ACTIVITIES $ 51,391,849 $ 49,339,102 See accompanying notes. 16 Page 55 of 251 CITY OF ATLANTIC BEACH, FLORIDA STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2021 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED SEPTEMBER 30, 2020 2021 Non -major General Governmental 2020 Fund Funds Total Totals REVENUES: Property taxes $ 6,341,798 $ - $ 6,341,798 $ 5,912,053 Non -property taxes 1,278,490 1,661,575 2,940,065 2,729,335 Licenses and permits 789,254 789,254 905,755 Intergovernmental revenue 2,388,315 2,388,315 1,997,831 Charges for services 963,957 66,595 1,030,552 812,422 Fines and forfeitures 57,838 32,978 90,816 73,711 Investment earnings (loss) (17,504) (17,254) (34,758) 341,498 Miscellaneous revenues (65,373) 40,890 (24,483) 45,354 Total revenues 11,736,775 1,784,784 13,521,559 12,817,959 EXPENDITURES: General government 2,741,504 2,550 2,744,054 2,429,783 Public safety 6,682,464 17,244 6,699,708 6,462,381 Transportation 1,247,340 341,160 1,588,500 1,384,495 Culture/recreation 1,089,282 - 1,089,282 1,209,745 Capital outlay 523,464 250,525 773,989 1,029,051 Debt service - 120,884 120,884 118,458 Total expenditures 12,284,054 732,363 13,016,417 12,633,913 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (547,279) 1,052,421 505,142 184,046 OTHER FINANCING SOURCES (USES) Transfers in 1,478,098 1,217,551 2,695,649 2,630,066 Transfers (out) (1,215,395) (1,215,395) (1,498,213) Sale of general capital assets 13,231 - 13,231 TOTAL OTHER FINANCING SOURCES (USES) 1,491,329 2,156 1,493,485 1,131,853 NET CHANGE IN FUND BALANCE 944,050 1,054,577 1,998,627 1,315,899 FUND BALANCE, beginning of year 7,007,418 3,084,897 10,092,315 8,776,416 FUND BALANCE, end of year $ 7,951,468 $ 4,139,474 $ 12,090,942 $ 10,092,315 See accompanying notes. 17 Agenda Item #2.B. 08 Aug 2022 Page 56 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30, 2021 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED SEPTEMBER 30, 2020 Amounts reported for governmental activities in the statement of net activities are different because: 2021 2020 NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS $ 1,998,627 $ 1,315,899 Governmental funds report capital outlay as expenditures. However, in the statement of activities, the cost of these assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount of capital assets recorded in the current period. 712,910 1,056,082 This is the amount of depreciation recorded in the current period. (1,577,916) (1,509,322) This is the book value of dispositions recorded in the current period. (172,933) Long-term obligations including bonds and notes payable, compensated absences and other post -employment benefit obligations are reported as liabilities in the government -wide statement of net position but are not reported as liabilities in the governmental funds because they do not require the use of current financial resources: This is the repayment of bond principal reported as expenditures in governmental funds. 75,000 70,000 This is the change in accrued interest payable on long-term obligations. 1,332 1,242 This is the change in accrued compensated absences during the year. (51,549) (184,664) Other postemployment benefit (OPEB) expense is reported in the statement of activities which differs from OPEB expenditures as report in the governmental funds: This amount represents the change in deferred inflows related to OPEB. 4,673 (123,417) This amount represents the change in deferred outflows related to OPEB. (9,413) 41,755 This amount represents the change in the total OPEB liability. (20,934) 66,177 Pension expense is reported in the statement of activities which differs from pension expenditures as reported in the governmental finds: This amount represents the change in deferred inflows related to pensions. 169,838 504,719 This amount represents the change in deferred outflows related to pensions. 482,592 (187,957) This amount represents the change in the net pension liability. 440,520 296,244 CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES $ 2,052,747 $ 1,346,758 See accompanying notes. 18 Page 57 of 251 TSZ JO 8S abed CITY OF ATLANTIC BEACH, FLORIDA STATEMENT OF NET POSITION - PROPRIETARY FUNDS SEPTEMBER 30, 2021 WITH COMPARATIVE TOTALS FOR SEPTEMBER 30, 2020 2021 Business Type Activities - Enterprise Funds (non -major) Building Code 2020 Utility Stormwater Sanitation Enforcement Totals Totals ASSETS Current assets: Equity in pooled cash and investments $ 11,591,513 $ 579,517 $ 853,686 $ 331,488 $ 13,356,204 $ 12,017,397 Accounts receivables, net 656,721 54,628 91,089 - 802,438 806,968 Due from other governments 35,244 96,573 - 131,817 131,817 Notes receivable - current - - - 15,759 Inventory 60,763 - - 60,763 60,763 Total current assets 12,344,241 634,145 1,041,348 331,488 14,351,222 13,032,704 Noncurrent assets: Restricted assets: Equity in pooled cash and investments 2,122,551 - 2,122,551 2,396,286 Notes receivable - noncurrent - - 119,320 Capital assets: Non -depreciable 1,114,907 1,241,804 - - 2,356,711 4,094,817 Depreciable, net 23,569,192 7,997,378 2,024 71,163 31,639,757 32,557,597 Total noncurrent assets 26,806,650 9,239,182 2,024 71,163 36,119,019 39,168,020 Total assets 39,150,891 9,873,327 1,043,372 402,651 50,470,241 52,200,724 DEFERRED OUTFLOWS OF RESOURCES Deferred outflows related to pensions 527,065 106,026 Deferred outflows - refunding loss 375,642 56,130 Deferred outflows related to OPEB 13,938 2,767 Total deferred outflows of resources 916,645 164,923 See accompanying notes. 19 1,745 81,026 715,862 687,502 - 431,772 539,716 2,631 19,336 23,219 1,745 83,657 1,166,970 1,250,437 Continued... CITY OF ATLANTIC BEACH, FLORIDA STATEMENT OF NET POSITION - PROPRIETARY FUNDS (concluded) SEPTEMBER 30, 2021 WITH COMPARATIVE TOTALS FOR SEPTEMBER 30, 2020 LIABILITIES Current liabilities: Accounts payable and accrued liabilities Construction costs payable Due to other governments Unearned revenue Compensated absences Bonds and notes payable, current Total current liabilities Noncurrent liabilities: Liabilities payable from restricted assets: Customer deposits Interest payable Compensated absences Other postemployment obligation payable Net pension liability Bonds and notes payable, noncurrent portion Total noncurrent liabilities Total liabilities DEFERRED INFLOWS OF RESOURCES Deferred inflows related to pensions Deferred inflows related to OPEB Total deferred inflows of resources NET POSITION Net investment in capital assets Restricted for: Debt retirement Renewal and replacement Utility rate stabilization Utility system improvements (expendable) Building code enforcement Unrestricted Total net position TSZ JO 6S abed Utility $ 335,322 6,255 8,294 90,605 42,488 1,603,428 2,086,392 717,809 97,952 220,979 85,172 958,194 9,545,350 11,625,456 13,711,848 6,364 41,411 47,775 13,904,708 280,916 250,000 400,000 1,191,635 10,280,654 $ 26,307,913 2021 Business Type Activities - Enterprise Funds Stormwater Sanitation $ 15,294 $ 45,872 29,898 2,041 204,428 297,533 10,306 11,891 16,908 192,753 715,650 947,508 1,245,041 1,280 8,221 9,501 8,329,362 454,346 $ 8,783,708 See accompanying notes. 20 (non -major) Building Code Enforcement 430,726 $ 12,184 42,404 61,490 14,271 492,216 68,859 3,171 3,171 495,387 21 21 2,024 547,685 $ 549,709 46,338 16,077 147,304 209,719 278,578 978 7,817 8,795 71,163 127,772 $ 198,935 Totals $ 793,526 52,127 50,698 181,993 58,800 1,807,856 2,945,000 717,809 108,258 279,208 118,157 1,301,422 10,261,000 12,785,854 15,730,854 8,643 57,449 66,092 2020 Totals $ 423,279 38,160 53,809 181,993 57,538 1,726,019 2,480,798 669,629 158,056 257,099 109,963 1,666,805 12,022,009 14,883,561 17,364,359 28,200 59,507 87,707 22,307,257 23,405,942 280,916 280,916 250,000 250,000 400,000 400,000 1,191, 635 1,715,370 127,772 195,557 11,282,685 9,751,310 $ 35,840,265 $ 35,999,095 TSZ JO 09 abed CITY OF ATLANTIC BEACH, FLORIDA STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION - PROPRIETARY FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2021 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED SEPTEMBER 30, 2020 Utility 2021 Business Type Activities - Enterprise Funds (non -major) Building Code 2020 Stormwater Sanitation Enforcement Totals Total OPERATING REVENUES: Charges for services Customer charges $ 9,773,510 $ 898,242 $ 1,930,877 $ 474,977 $ 13,077,606 $ 12,481,870 Franchise permits - 15,500 - 15,500 9,000 Miscellaneous revenues 68,945 - - 68,945 43,252 Total operating income 9,842,455 898,242 1,946,377 474,977 13,162,051 12,534,122 OPERATING EXPENSES: Personnel services 1,776,734 371,312 (30,200) 456,726 2,574,572 2,663,633 Contractual services 673,262 70,803 1,574,973 7,214 2,326,252 1,944,303 Supplies 513,146 38,978 - 5,820 557,944 442,620 Repairs and maintenance 876,185 350,681 5,288 5,528 1,237,682 105,722 Utilities 349,132 - - 349,132 351,447 Depreciation 2,005,224 562,879 450 18,429 2,586,982 2,571,983 Intergovernmental charges 1,283,844 186,319 164,383 55,465 1,690,011 1,686,671 Other expenses 234,388 42,119 1,937 11,915 290,359 259,222 Total operating expenses 7,711,915 1,623,091 1,716,831 561,097 11,612,934 10,025,601 OPERATING INCOME (LOSS) 2,130,540 (724,849) 229,546 (86,120) 1,549,117 2,508,521 NONOPERATING REVENUE (EXPENSE) Connection charges 34,333 - 34,333 24,957 Franchise fees - 55,485 55,485 49,169 Investment earnings (loss) (44,607) 368 (5,353) (94) (49,686) 193,740 Interest expense (414,392) (37,411) (451,803) (480,643) Other, net (128,781) - (128,781) 2,900 Total nonoperating revenues (expense) (553,447) (37,043) 50,132 (94) (540,452) (209,877) See accompanying notes. 21 Continued... TSZ JO T9 abed CITY OF ATLANTIC BEACH, FLORIDA STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION — PROPRIETARY FUNDS (concluded) FOR THE YEAR ENDED SEPTEMBER 30, 2021 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED SEPTEMBER 30, 2020 2021 Business Type Activities - Enterprise Funds (non -major) Building Code 2020 Utility Stormwater Sanitation Enforcement Totals Total INCOME (LOSS) BEFORE CONTRIBUTIONS AND TRANSFERS $ 1,577,093 $ (761,892) $ 279,678 $ (86,214) $ 1,008,665 $ 2,298,644 CAPITAL CONTRIBUTIONS System development charges 178,312 - 178,312 427,040 Capital grants and contributions 134,447 - 134,447 4,613 Total capital contributions 178,312 134,447 - 312,759 431,653 TRANSFERS Transfers in - 285,000 - 285,000 285,000 Transfers out (1,025,670) (400,000) (339,584) (1,765,254) (1,416,853) Total transfers (1,025,670) (115,000) (339,584) (1,480,254) (1,131,853) CHANGE IN NET POSITION 729,735 (742,445) (59,906) (86,214) (158,830) 1,598,444 NET POSITION, beginning of year 25,578,178 9,526,153 609,615 285,149 35,999,095 34,400,651 NET POSITION, end of year $ 26,307,913 $ 8,783,708 $ 549,709 $ 198,935 $ 35,840,265 $ 35,999,095 See accompanying notes. 22 CITY OF ATLANTIC BEACH, FLORIDA STATEMENT OF CASH FLOWS FOR THE YEAR ENDED SEPTEMBER 30, 2021 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED SEPTEMBER 30, 2020 CASH FLOWS FROM OPERATING ACTIVITIES: Receipts from customers Payments to suppliers Payments for salaries and benefits Net cash flows from operating activities CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: Transfers from (to) other funds Connection charges received Franchise fees received Net cash flows from noncapital financing activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Acquisition and construction of capital assets, net of related payables Principal paid on notes, bonds and lease obligations Interest paid on borrowings and other debt costs Proceeds from long-term debt Proceeds from the sale of capital assets Capital contributions and impact fees received, net of change in related receivables Net cash flows from capital and related financing activities CASH FLOWS FROM INVESTING ACTIVITIES Interest on invested funds Other income Net cash flows from investing activities NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS, beginning of year CASH AND CASH EQUIVALENTS, end of year As shown in the Accompanying Financial Statements Equity in cash and investments Restricted equity in cash and investments Total cash and cash equivalents Noncash financing and investing activities: Amortization of refunding loss TSZJOZ9a2ed Utility $ 9,897,334 (3,696,984) (2,078,732) 4,121,618 (1,025,670) 34,333 (991,337) (147,232) (6,673,650) (368,363) 5,193,000 143,451 178,312 (1,674,482) (44,607) 6,300 (38,307) 1,417,492 12,296,572 $ 13,714,064 $ 11,591,513 2,122, 551 $ 13,714,064 $ 93,911 2021 Business Type Activities - Enterprise Funds (non -major) Building Code Stormwater Sanitation Enforcement $ 899,862 $ 1,942,588 (859,256) (1,436,557) (376,539) (32,039) (335,933) 473,992 (115,000) (339,584) 55,485 (115,000) (284,099) (233,761) (198,522) (25,294) 454,920 (2,657) $ 463,572 (88,337) (458,879) (83,644) 368 (5,353) (94) 368 (5,353) (94) (453,222) 184,540 (83,738) 1,032,739 669,146 415,226 $ 579,517 $ 853,686 $ 331,488 $ 579,517 $ 853,686 $ 331,488 $ 579,517 $ 853,686 $ 331,488 $ 14,033 $ $ See accompanying notes. 23 2020 Total Totals $ 13,203,356 $ 12,488,470 (6,081,134) (4,974,981) (2,946,189) (2,909,220) 4,176,033 4,604,269 (1,480,254) (1,131,853) 34,333 24,957 55,485 49,169 (1,390,436) (1,057,727) (380,993) (1,064,520) (6,872,172) (1,686,515) (393,657) (391,470) 5,193,000 - 143,451 - 633,232 431,653 (1,677,139) (2,710,852) (49,686) 193,741 6,300 2,900 (43,386) 196,641 1,065,072 1,032,331 14,413,683 13,381,352 $ 15,478,755 $ 14,413,683 $ 13,356,204 $ 12,017,397 2,122,551 2,396,286 $ 15,478,755 $ 14,413,683 - $ 107,944 $ 107,944 Continued... TSZJO£9aged CITY OF ATLANTIC BEACH, FLORIDA STATEMENT OF CASH FLOWS (concluded) FOR THE YEAR ENDED SEPTEMBER 30, 2021 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED SEPTEMBER 30, 2020 2021 Business Type Activities - Enterprise Funds (non -major) Building Code 2020 Utility Stormwater Sanitation Enforcement Total Totals Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) $ 2,130,540 $ (724,849) $ 229,546 $ (86,120) $ 1,549,117 $ 2,508,521 Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation expense 2,005,224 562,879 450 18,429 2,586,982 2,571,983 (Increase) decrease in accounts receivable 6,699 1,620 (3,789) 4,530 (3,110) (Increase) decrease in notes receivable - - - 446 (Increase) decrease in amounts due from other governments - - (11,405) (11,405) 12,746 Increase (decrease) in accounts payable 232,974 (170,356) 310,024 (2,395) 370,247 (184,996) Increase (decrease) in compensated absences 14,485 (258) 17,438 31,665 64,634 Increase (decrease) in customer deposits 48,180 - - - 48,180 (55,734) (Increase) decrease in OPEB related deferred outflows 472 502 - 2,909 3,883 (17,144) Increase (decrease) in the total OPEB liability 16,929 1,427 - (10,162) 8,194 (23,551) Increase (decrease) in OPEB related deferred inflows 4,481 (157) (6,382) (2,058) 50,443 (Increase) decrease in pension related deferred outflows 2,365 (41,371) 41,713 (31,067) (28,360) 184,500 Increase (decrease) in the net pension liability (325,377) 36,002 (102,190) 26,182 (365,383) (105,406) Increase (decrease) in pension related deferred inflows (15,352) (1,372) (1,762) (1,071) (19,557) (399,063) Net cash flows from operating activities $ 4,121,620 $ (335,933) $ 473,992 $ (83,644) $ 4,176,035 $ 4,604,269 See accompanying notes. 24 CITY OF ATLANTIC BEACH, FLORIDA STATEMENT OF FIDUCIARY NET POSITION SEPTEMBER 30, 2021 WITH COMPARATIVE TOTALS FOR SEPTEMBER 30, 2020 ASSETS Cash and cash equivalents Due from other governments Accrued income Investments at fair value Total assets LIABILITIES Accounts payable and accrued liabilities Due to City Total Liabilities NET POSITION Restricted for pension benefits Pension Trust Funds 2021 $ 866,209 $ 137,840 38,822 42,152,119 43,194,990 $ See accompanying notes. 25 62,891 62,891 43,132,099 $ Agenda Item #2.B. 08 Aug 2022 2020 495,614 32,888 34,362,981 34,891,483 7,810 7,810 34,883,673 Page 64 of 251 CITY OF ATLANTIC BEACH, FLORIDA STATEMENT OF CHANGES IN FIDUCIARY NET POSITION FOR THE YEAR ENDED SEPTEMBER 30, 2021 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED SEPTEMBER 30, 2020 Pension Trust Funds 2021 2020 ADDITIONS Contributions: City $ 2,119,081 $ 2,107,974 Plan members 255,665 258,087 State of Florida 274,267 132,844 Total contributions 2,649,013 2,498,905 Investment income 7,948,224 1,876,162 Less investment expenses: (160,383) (118,261) Net investment income 7,787,841 1,757,901 Total additions 10,436,854 4,256,806 DEDUCTIONS Administrative expenses 65,266 73,887 Payments to retirees and participants 2,123,162 2,045,429 Total deductions 2,188,428 2,119,316 CHANGE IN NET POSITION 8,248,426 2,137,490 NET POSITION, beginning of year NET POSITION, end of year 34,883,673 32,746,183 $ 43,132,099 $ 34,883,673 See accompanying notes. 26 Agenda Item #2.B. 08 Aug 2022 Page 65 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies of the City of Atlantic Beach, Florida, (the City), conform to accounting principles generally accepted in the United States of America as applicable to governments. The following is a summary of the more significant policies used in the preparation of these financial statements: Reporting Entity The City was incorporated in 1957, under a charter in accordance with the laws of the State of Florida, Florida Statutes Section 57-1126. The City operates under a form of government, which comprises an elected City Commission (four Commissioners and a Mayor -Commissioner) and provides, under the administration of an appointed City Manager, the following services: public safety, public works (streets and infrastructure), recreation, conservation and resource management, sanitation, stormwater, reuse, planning, zoning, water and sewer, and general government services. In accordance with the Codification of Governmental and Financial Reporting Standards, the financial reporting entity consists of the primary government, organizations for which the primary government is financially accountable, and other organizations whose exclusions would cause the reporting entity's financial statements to be misleading or incomplete. The Governmental Accounting Standards Board (GASB) has set forth criteria for consideration in determining financial accountability. These criteria include appointing a majority of an organization's governing body and: (1) the ability of the City to impose its will on that organization; or (2) the potential for that organization to provide specific benefits to or impose specific financial burdens on the City. Other considerations are whether the organization is legally separate, whether the City holds the corporate powers of the organization, and whether there is fiscal dependency by the organization on the City. Based upon the application of these criteria, the City reports the following fiduciary component units: • General Employees' Retirement Plan • Police Officers' Retirement Plan Measurement Focus, Basis of Accounting, and Financial Statement Presentation Government -wide and Fund Financial Statements The government -wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non -fiduciary activities of the City. For the most part, the effect of inter -fund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business -type activities, which rely to a significant extent on fees and charges for support. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or activity. Indirect costs are included in the program expense reported for individual functions and activities. Program revenues include: (1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or activity; and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or activity. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government -wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. 27 Page 66 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont...) Measurement Focus, Basis of Accounting, and Financial Statement Presentation (cont...) Government -Wide Financial Statements The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. As a general rule, the effect of inter -fund activity has been eliminated from the government -wide financial statements. The major exception to this general rule is charges between the City's water and sewer function and various other functions of the City. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. Amounts reported as program revenues include: (1) charges to customers or applicants for goods, services, or privileges provided; (2) operating grants and contributions; and (3) capital grants and contributions, including special assessments. General revenues include all taxes. Net position is reported as one of three categories: (1) Net Investment in Capital Assets; (2) Restricted; or (3) Unrestricted. Fund Financial Statements Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within sixty days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, other postemployment benefits, pension expense, and claims and judgments, are recorded only when payment is due. Taxes, intergovernmental revenue, licenses and permits, charges for services, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the City. The City reports the following major governmental fund: • The General Fund is the City's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. 28 Page 67 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 1– SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont...) Measurement Focus, Basis of Accounting, and Financial Statement Presentation (cont...) The City reports the following major proprietary funds: • The Utility Fund accounts for the activities of the City's water distribution, sewer collection and treatment systems, and reuse system. • The Sanitation Fund accounts for the activities of the City's sanitation system. The Stormwater Fund accounts for the activities of the City's stormwater system. Additionally, the City reports the following fund types: • Special Revenue Funds—The special revenue funds are used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specified purposes. • Capital Projects Funds—The capital projects funds are used to account for the financial resources to be used for the acquisition or construction of major capital facilities and improvement projects (other than those financed by proprietary funds or special revenue funds). • Pension Trust Funds—These funds account for the activities of the Employees' Retirement System, which accumulates resources for pension benefit payments to qualified police officers and general employees. Fund Balance Classification Fund Balance is reported in five components – non -spendable, restricted, committed, assigned, and unassigned: • Non -Spendable Fund Balance—amounts that are not in spendable form (such as inventory) or are required to be maintained intact. • Restricted Fund Balance—amounts constrained to specific purposes by their providers (such as grantors, bondholders, and higher levels of government), through constitutional provisions, or by enabling legislation. • Committed Fund Balance—amounts constrained to specific purposes by the City itself, using its highest level of decision-making authority (i.e., ordinance passed by City Commission). To be reported as committed, amounts cannot be used for any other purpose unless the City takes the same highest level action to remove or change the constraint. • Assigned Fund Balance—amounts the City intends to use for a specific purpose. Intent can be expressed by the City Commission or by an official or body to which the City Commission delegates the authority. • Unassigned Fund Balance—amounts that are available for any purpose. Positive amounts are reported only in the General Fund. 29 Page 68 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont...) Measurement Focus, Basis of Accounting, and Financial Statement Presentation (concluded) When both restricted and unrestricted resources are available for use, it is the City's practice to use restricted resources first, then unrestricted resources as they are needed. When unrestricted resources (committed, assigned, and unassigned) are available for use in any governmental fund, it is the City's practice to use committed resources first, then assigned, and then unassigned as needed. The City Commission establishes (and modifies or rescinds) fund balance commitments by passage of an ordinance. This is typically done through adoption and amendment of the budget. A fund balance commitment is further indicated in the budget document as a designation or commitment of the fund. Assigned fund balance is established by City Commission through adoption or amendment of the budget as intended for specific purpose (such as the purchase of fixed assets, construction, debt service, or for other purposes). In the General Fund, the City strives to maintain a fund balance operating reserve of approximately 25% of the subsequent year's budgeted General Fund payroll and operating expenditures. Proprietary Funds Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the City's enterprise funds are charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. Budgets General governmental revenue and expenditures accounted for in budgetary funds are controlled by a budgetary accounting system in accordance with various legal requirements which govern the City's operations. Budgets are monitored at varying levels of classification detail; however, expenditures cannot legally exceed total appropriations at the individual fund level. Budgets are adopted for all governmental funds (general, special revenue, and capital projects). The City Manager is authorized to transfer budgeted amounts within departments within any fund; however, any revisions that increase the total expenditures of any department or fund must be approved by the City Commission. All necessary supplemental appropriations are adopted by the City Commission and are included in the reported budgetary data. The budget presented in the accompanying required supplemental information is prepared in conformity with accounting principles generally accepted in the United States of America. Cash and Investments Except where prohibited, cash resources of the individual funds are combined to form a pool of cash and investments. These pooled cash, investments and related accrued investment earnings are reported in the financial statements as "Equity in pooled cash and investments" under the City's "pooling" concept (see Note 2). Investment earnings and losses on the pooled cash and investments are distributed to the appropriate funds based on the average monthly balance of investments in each fund. 30 Page 69 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont...) The proprietary funds use this pool as a demand deposit accounts, and accordingly, all amounts in the pool are considered cash and cash equivalents for the purposes of the statement of cash flows. Investments are valued at fair market value (see Note 2). Receivables Receivables are recorded at their net realizable value. Inter -Fund Receivables and Payables Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/from other funds" (i.e., the current portion of inter -fund loans) or "advances to/from other funds" (i.e., the non-current portion of inter -fund loans). Inventories Inventories consisting principally of expendable materials, supplies, and fuel are determined by physical count at the City's year-end on an annual basis and are valued at the lower of cost (first -in, first -out) or market. On the balance sheet - governmental funds, the inventory balance reported is considered non -spendable fund balance, which indicates that it does not constitute "available spendable resources" even though it is a component of net current assets. The cost of governmental fund -type inventories is recorded as expenditure when consumed. Restricted Assets Certain enterprise fund assets are required to be segregated from other current assets due to various bond indenture agreements and City ordinances. These assets are legally restricted for specific purposes, such as debt service, new construction, and renewals and replacements. Use of Restricted Funds When both restricted and unrestricted resources are available for use in the City's funds, it is the City's policy to use restricted resources first, then unrestricted resources as they are needed. Capital Assets Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads, drainage improvements, sidewalks, and similar items), are reported in the applicable governmental or business -type activities columns in the government -wide financial statements. Property, plant and equipment with initial, individual costs that equal or exceed $1,000 and estimated useful lives of over one year are recorded as capital assets. Capital assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated acquisition value at the date of donation. Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business -type activities is included as part of the capitalized value of the assets constructed. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets' lives are not capitalized. 31 Page 70 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont...) Property, plant and equipment are depreciated using the straight-line method over the following estimated useful lives: Assets Years Buildings and Improvements 10-40 Improvements Other Than Buildings 10-50 Infrastructure 25-100 Machinery and Equipment 3-40 Long -Term Obligations In the government -wide financial statements and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business - type activities, or proprietary fund type statement of net position. Bond premiums, discounts, and refunding losses are deferred and amortized over the life of the bonds using the effective interest method. Bond issuance costs are expensed when incurred with the exception of bond insurance, which is amortized over the term of the related debt. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Compensated Absences Accumulated unpaid vacation and sick pay are accrued when incurred in the government -wide and proprietary fund financial statements. Deferred Inflows/Outflows of Resources Deferred inflows of resources reported on applicable governmental fund types represent revenues, which are measurable but not available in accordance with the modified accrual basis of accounting. The deferred inflows will be recognized as revenue in the fiscal year they are earned or become available. Deferred outflows of resources represent consumption of net position that is applicable to a future reporting period. Deferred outflows have a positive effect on net position, similar to assets. Deferred inflows of resources represent the acquisition of net position that is applicable to a future reporting period. Deferred inflows have a negative effect on net position, similar to liabilities. Unamortized Refunding Loss—the difference between the net reacquisition cost of new debt and the net carrying amount of the old debt is recorded as a deferred outflow of resources. The unamortized refunding loss is recognized as expense over the remaining term of the new debt using the straight-line method. Pension and OPEB Related—the difference between expected and actual experience with regard to economic or demographic factors and changes to assumptions in the measurement of total pension and OPEB liability and the differences between expected and actual earnings on pension plan investments, are reported as deferred inflows or outflows of resources, to be recognized in expense in future years. Contributions made subsequent to the measurement date, but prior to the reporting date, are reported as deferred outflows of resources. Revenue Recognition Utility revenues are reported on the accrual basis in the accompanying financial statements. Grant revenues are recorded using the modified accrual basis in governmental funds and the accrual basis in the proprietary funds. Restricted grant revenues, which are received but not expended, are recorded as unearned revenues. 32 Page 71 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont...) Property Taxes The assessment of all properties and the collection of all property taxes are made through the Property Appraiser and Tax Collector of the City of Jacksonville, Florida. General property taxes are recorded as received, in cash, which approximates taxes levied less discounts for the current fiscal year. Taxes are levied on November 1 of each year. All taxes become delinquent on April 1 of the following year. Discounts are allowed for early payment. On or prior to June 1, interest-bearing certificates are sold for all uncollected real property taxes. Unsold certificates are held by the City of Jacksonville, Florida. Inter -Fund Transactions During the course of normal operations, the City has various transactions between funds to construct assets and comply with local ordinances and other legal restrictions. These transactions are reflected as transfers. In addition, certain transfers have been made between systems and accounts of the utility enterprise fund as required by bond covenants. Prior Period Information The financial statements include certain prior year summarized comparative information in total. Such information does not include sufficient detail to constitute a presentation in conformity with generally accepted accounting principles. Accordingly, such information should be read in conjunction with the City's financial statements for the year ended September 30, 2020, from which the summarized information was derived. Future GASB Pronouncement Implementations The City is currently evaluating the effects that the following GASB Statements, which will be implemented in future financial statements, will have on its financial statements for subsequent fiscal years: • Statement No. 87, "Leases." This Statement increases the usefulness of governments' financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right - to -use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments' leasing activities. This statement is currently under review and the City will consider the impact, if any, upon financial reporting. The effective date for this Statement was originally for those years beginning after June 15, 2020 but this date was extended with the passage of Statement No. 95, "Postponement of the Effective Dates of Certain Authoritative Guidance." The provisions of this statement are now effective for fiscal years beginning after June 15, 2021. • Statement 91, "Conduit Debt Obligations" This statement will improve financial reporting by enhancing the comparability and consistency of conduit debt obligation reporting and reporting of related transactions and other events. The effective date for this Statement was originally for those years beginning after December 15, 2020 but this date was extended with the passage of Statement No. 95, "Postponement of the Effective Dates of Certain Authoritative Guidance." The provisions of this statement are now effective for fiscal years beginning after December 15, 2021. 33 Page 72 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (concluded) Statement 97, "Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans." This statement increases consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution other postemployment benefit (OPEB) plans, and employee benefit plans other than pension plans or OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund financial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred compensation plans (Section 457 plans) that meet the definition of a pension plan and for benefits provided through those plans. The provisions of this statement are effective for fiscal years beginning after June 15, 2021. • Statement No. 96, "Subscription -Based Information Technology Arrangement." The requirements of this Statement will improve financial reporting by establishing a definition for Subscription - Based Information Technology Arrangement (SBITA)s and providing uniform guidance for accounting and financial reporting for transactions that meet that definition. That definition and uniform guidance will result in greater consistency in practice. Establishing the capitalization criteria for implementation costs also will reduce diversity and improve comparability in financial reporting by governments. This Statement also will enhance the relevance and reliability of a government's financial statements by requiring a government to report a subscription asset and subscription liability for a SBITA and to disclose essential information about the arrangement. The disclosures will allow users to understand the scale and important aspects of a government's SBITA activities and evaluate a government's obligations and assets resulting from SBITAs. This statement is currently under review and the City will consider the impact, if any, upon financial reporting. NOTE 2 — CASH AND INVESTMENTS The City maintains a cash and investment pool that is designed for use by all funds, except for those monies which are periodically transferred for pension investment purposes. In addition, investments are separately held and individually accounted for where contractual arrangements and bond covenants provide for and require such arrangements. On September 30, 2021, the carrying amount of cash on hand and on deposit with banks, including interest-bearing deposits was $10,833,678, and the related bank balance was $10,974,983. Monies which are placed on deposit with financial institutions in the form of demand deposit accounts, time deposit accounts, and certificates of deposit are defined as public deposits. All of the City's public deposits are held in qualified public depositories pursuant to Florida Statutes Chapter 280, Florida Security for Public Deposits Act (the Act). Under the Act, all qualified public depositories are required to pledge eligible collateral having a market value equal to or greater than the average daily or monthly balance of all public deposits, times the depository's collateral pledged level. The pledging level may range from 25% to 125% depending upon the depository's financial condition and establishment period. All collateral must be deposited with an approved financial institution. Any losses to public depositors are covered by applicable deposit insurance, sale of securities pledged as collateral and, if necessary, assessments against other qualified public depositories of the same type as the depository in default. The City elected to adopt a written investment policy as authorized under Florida Statutes. 34 Page 73 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 2 — CASH AND INVESTMENTS (cont...) Under the City's investment policies, general investments' activities are authorized to invest in obligations of the U.S. Treasury, demand deposits, U.S. government agency securities, certificates of deposit, U.S. government sponsored enterprises, government and corporate fixed income mutual funds, corporate notes and bonds, and local government investment pools. Pension trust funds can invest in the aforementioned and, additionally, authorized investments include domestic and foreign equity securities, domestic and foreign fixed income securities, and cash equivalent securities. Following are the investments, credit ratings, and maturities of the City's governmental and business -type activities on September 30, 2021: Investment Maturities Fair Less than 1-5 6-10 More than Investment Type Value 1 Year Years Years 10 Years Total Accrued interest $ 59,056 $ 59,056 $ - $ - $ - 59,056 Investment sale receivable - - Money market funds / cash 266,274 266,274 - - - 266,274 Corporate bonds 5,296,428 797,867 4,498,561 5,296,428 U.S. Treasury Obligations and Federal Agency Securities 11,734,771 510,181 11,224,590 - 11,734,771 Florida PRIME 24,557 24,557 - 24,557 Total $ 17,381,086 $ 1,657,935 $ 15,723,151 $ - $ - $ 17,381,086 The Florida PRIME component of the cash and investments is an investment in an investment pool administered by the State Board of Administration, under the regulatory oversight of the State of Florida. Florida PRIME meets all the necessary criteria to report their investments at amortized cost in accordance with GASB Cod. Sec. In5. As of September 30, 2021, there were no redemption fees, maximum transaction amounts or any other requirements that service to limit the City's access to one hundred percent of their account value. The fair value of the City's position in the pool in the same as the value of the pool shares. The City's fixed income investment balances as of on September 30, 2021, are comprised of the following items: Percentage of Moody's Total Fixed Income Investment Type Rating Investments Corporate Bonds Aaa 0.84% Corporate Bonds Aa2 0.54% Corporate Bonds Aa3 2.12% Corporate Bonds Al 2.98% Corporate Bonds A2 6.06% Corporate Bonds A3 4.29% Corporate Bonds Baal 4.73% Corporate Bonds Baa2 3.23% Corporate Bonds Baa3 0.39% Corporate Bonds BBB- 0.00% Corporate Bonds Not Rated 5.91% U.S. Treasury Obligations and Federal Agency Securities Aaa 66.00% U.S. Treasury Obligations and Federal Agency Securities Not Rated 2.91% 100.00% 35 Page 74 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 2 — CASH AND INVESTMENTS (cont...) Listed below are the investments, credit ratings and maturities in the City's pension trust funds on September 30, 2021: General Employees' Pension Plan: Investment Maturities Fair Less than 1-5 6-10 More than Investment Type Value 1 Year Years Years 10 Years Total Money market funds / cash $ 422,892 $ 422,892 $ $ - $ - $ 422,892 Corporate bonds 2,297,838 343,063 1,679,809 274,966 - 2,297,838 U.S. Treasury Obligations and Federal Agency Securities 1,882,155 622,213 691,413 396,872 171,657 1,882,155 Fixed Income Mutual Funds 1,953,136 1,953,136 - 1,953,136 Total $ 6,556,021 $ 3,341,304 $ 2,371,222 $ 671,838 $ 171,657 $ 6,556,021 Police Officers Pension Pian: Investment Maturities Fair Less than 1-5 6-10 More than Investment Type Value 1 Year Years Years 10 Years Total Money market funds / cash $ 222,719 $ 222,719 $ $ - $ - $ 222,719 Corporate bonds 1,345,298 - 986,089 309,398 49,811 1,345,298 U.S. Treasury Obligations and Federal Agency Securities 1,111,148 373,014 403,683 235,070 99,381 1,111,148 Fixed Income Mutual Funds 1,130,296 1,130,296 - 1,130,296 Total $ 3,809,461 $ 1,726,029 $ 1,389,772 $ 544,468 $ 149,192 $ 3,809,461 The City's pension trust fund fixed income investment balances as of September 30, 2021, are comprised of the following items: General Employees' Pension Plan: Percentage of Moody's Total Fixed Income Investment Type Rating Investments Corporate Bonds Aaa 4.48% Corporate Bonds Al 1.93% Corporate Bonds A2 5.23% Corporate Bonds A3 1.30% Corporate Bonds Baa1 2.60% Corporate Bonds Baa2 11.66% Corporate Bonds Baa3 7.85% Fixed income mutual funds Not Rated 36.24% U.S. Treasury Obligations and Federal Agency Securities Aaa 26.09% U.S. Treasury Obligations and Federal Agency Securities Not Rated 2.62% 100.00% 36 Page 75 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 2 – CASH AND INVESTMENTS (cont...) Police Officers Pension Plan: Percentage of Moody's Total Fixed Income Investment Type Rating Investments Corporate Bonds Aaa 2.05% Corporate Bonds Aa2 2.41% Corporate Bonds Al L98% Corporate Bonds A2 5.28% Corporate Bonds A3 1.33% Corporate Bonds Baal 2.64% Corporate Bonds Baa2 11.71% Corporate Bonds Baa3 7.92% Fixed income mutual funds Not Rated 35.52% U.S. Treasury Obligations and Federal Agency Securities AAA 26.56% U.S. Treasury Obligations and Federal Agency Securities Not Rated 2.60% 100.00% Credit Risk—It is the City's Police Officers' Retirement System Trust Fund's and the City's General Employees' Retirement System Trust Fund's investment policies to, at a minimum, limit 80% of the total fixed income portfolio to those that are rated investment grade of higher. The Police Officers' Retirement System Trust Fund's investment policy defines investment grade as "BBB", Baa", or their equivalent. Also, no more than 10% (at cost) of the fixed income portfolio total value can be invested in the securities of any single corporate issuer. The maximum allocation to International Equities is 25%. Custodial Credit Risk—For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City's investment policy does not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The Finance Director may execute a third -party Custodial Safekeeping Agreement with a commercial bank having trust powers or a trust company which is chartered by the United States government or the State of Florida. All securities purchased and/or collateral obtained by the City shall be properly designated as an asset of the City and held in safekeeping by the trust department or trust company, and no withdrawal of such securities, in whole or in part, shall be made from safekeeping, except by an authorized City staff member. The third -party Custodial Safekeeping Agreement shall include letters of authority from the City with details as to responsibilities of parties, notification of security purchases, sales, deliver, repurchase agreements, wire transfers, safekeeping and transaction costs, procedures in case of wire failure or other unforeseen mishaps, including liability of each party. 37 Page 76 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 2 — CASH AND INVESTMENTS (concluded) Fair Value Measurements The fair value hierarchy categorizes the inputs to valuation techniques used to measure fair value into three levels: • Level 1 Inputs—are quoted prices (unadjusted) for identical assets or liabilities in active markets that a government can access at the measurement date. • Level 2 Inputs—are inputs other than quoted prices included within Level 1 that are observable for an asset or liability, either directly or indirectly. • Level 3 Inputs—are unobservable inputs for an asset or liability. The fair value hierarchy gives the highest priority to Level 1 inputs and the lowest priority to Level 3 inputs. If a price for an identical asset or liability is not observable, a government should measure fair value using another valuation technique that maximizes the use of relevant observable inputs and minimizes the use of unobservable inputs. The City's investments are measured at fair value on a recurring basis. Fair value measurements are categorized based on the valuation inputs used to measure an asset's fair value in the hierarchy described above. The fair value measurements for the City's investments are as follows on September 30, 2021: Investments by Fair Value Level City Investments: Accrued interest Money Markets Corporate Bonds U.S. Treasury Obligations and Federal Agency Securities Subtotal - City Investments General Employees' Pension Plan: Money Markets Corporate Bonds U.S. Treasury Obligations and Federal Agency Securities Mutual Funds - Fixed Income Mutual Funds - Equities ETFs Equities Subtotal - General Employees' Pension Plan Police Officers' Pension Plan: Money Markets Corporate Bonds U.S. Treasury Obligations and Federal Agency Securities Mutual Funds - Fixed Income Mutual Funds - Equities ETFs Equities ICMA Self Directed Subtotal - Police Officers' Pension Plan Total Investments Measured at Fair Value Amount Fair Value Measurements Using Significant Other Significant Observable Unobservable Inputs Inputs (Level2) (Level3) Quoted Prices in Active Markets for Identical Assets (Level 1) $ 59,056 $ 290,831 5,296,428 11,734,771 17,381,086 422,892 2,297,838 1,882,155 1,953,136 4,081,823 3,096,279 12,801,111 26,535,234 59,056 $ 290,831 349,887 422,892 1,953,136 4,081,823 3,096,279 12,801,111 22,355,241 222,719 222,719 1,345,298 1,111,148 1,130,296 2,385,404 1,799,992 7,444,399 177,629 15,616,885 $ 59,533,205 38 - $ 5,296,428 11,734,771 17,031,199 2,297,838 1,882,155 4,179,993 1,345,298 1,111,148 1,130,296 2,385,404 - 1,799,992 - 7,444,399 - 177,629 13,160,439 2,456,446 $ 35,865,567 $ 23,667,638 $ Page 77 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 3 — RECEIVABLES Receivables, net of the allowance for doubtful accounts on September 30, 2021, consist of the following: Less Total Allowance Accounts Accounts for Doubtful Receivable Fund Receivable Accounts Net General Fund $ 400 $ - $ 400 Utility Fund 1,106,742 (450,021) 656,721 Stormwater Fund 70,225 (15,597) 54,628 Sanitation Fund 144,691 (53,602) 91,089 Total $ 1,322,058 $ (519,220) $ 802,838 Included in accounts receivable are $313,509 of water and sewer revenues earned, but not billed as of September 30, 2021. REMAINDER OF PAGE INTENTIONALLY LEFT BLANK 39 Page 78 of 251 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 4 — CAPITAL ASSETS Capital asset activity for the fiscal year ended September 30, 2021, is as follows: Balance October 1, 2020 Transfers Agenda Item #2.B. 08 Aug 2022 Balance September 30, Increases Decreases 2021 Governmental Activities: Capital assets, not being depreciated: Land $ 11,913,572 $ - $ - $ - $ 11,913,572 Construction in process 1,067,365 (379,760) 41,046 (172,064) 556,587 Total capital assets, not being depreciated 12,980,937 (379,760) 41,046 (172,064) 12,470,159 Capital assets, being depreciated: Buildings 9,547,484 118,500 8,000 - 9,673,984 Intangible assets 525,445 - - 525,445 Improvements other than buildings 42,509,628 261,260 81,440 (869) 42,851,459 Machinery and equipment 6,180,124 582,424 6,762,548 Total capital assets, being depreciated 58,762,681 379,760 671,864 (869) 59,813,436 Less accumulated depreciation for: Buildings (2,742,543) (176,157) (2,918,700) Intangible assets (421,102) (17,658) - (438,760) Improvements other than buildings (18,380,693) (733,682) - (19,114,375) Machinery and equipment (4,962,549) - (650,419) - (5,612,968) Total accumulated depreciation (26,506,887) - (1,577,916) - (28,084,803) Total capital assets being depreciated, net 32,255,794 379,760 (906,052) (869) 31,728,633 Governmental activities capital assets, net $ 45,236,731 $ - $ (865,006) $ (172,933) $ 44,198,792 Business -tune activities: Capital assets, not being depreciated: Land $ 1,656,018 $ - $ - $ - $ 1,656,018 Construction -in -progress 2,438,799 (1,270,463) 102,071 (569,714) 700,693 Total capital assets, not being depreciated 4,094,817 (1,270,463) 102,071 (569,714) 2,356,711 Capital assets, being depreciated: Buildings 4,356,384 (1,821) 4,354,563 Intangible assets 244,709 - 244,709 Improvements other than buildings 85,814,288 1,270,463 197,226 87,281,977 Machinery and equipment 3,694,039 201,459 3,895,498 Total capital assets, being depreciated 94,109,420 1,270,463 398,685 (1,821) 95,776,747 Less accumulated depreciation for: Buildings (4,329,211) (6,665) 1,815 (4,334,061) intangible assets (31,424) (190) - (31,614) Improvements other than buildings (54,523,739) 2,307 (2,243,101) (56,764,533) Machinery and equipment (2,667,449) (2,307) (337,026) (3,006,782) Total accumulated depreciation (61,551,823) (2,586,982) 1,815 (64,136,990) Total capital assets being depreciated, net 32,557,597 1,270,463 (2,188,297) (6) 31,639,757 Business -type activities capital assets, net $ 36,652,414 $ - $ (2,086,226) $ (569,720) $ 33,996,468 40 Page 79 of 251 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 4 — CAPITAL ASSETS (concluded) Depreciation expense was charged to functions/programs as follows: Governmental Activities: General government $ 195,822 Public safety 420,420 Transportation 615,280 Parks and recreation 346,394 Total depreciation expense - governmental activities $ 1,577,916 Business -type Activities: Utility $ 2,005,224 Stormwater 562,879 Sanitation 450 Building Code Enforcement 18,429 Total depreciation expense - business -type activities $ 2,586,982 REMAINDER OF PAGE INTENTIONALLY LEFT BLANK 41 Agenda Item #2.B. 08 Aug 2022 Page 80 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 5 — LONG-TERM OBLIGATIONS The following is a summary of the changes in long-term obligations of the City for the year ended September 30, 2021: Balance Balance Amounts October 1, September 30, Due within 2020 Increases Decreases 2021 One Year Governmental Activities: Long-term debt: Capital Improvement Revenue Bond, Series 2018 $ 1,330,000 $ - $ (75,000) $ 1,255,000 $ 80,000 Total long-term debt 1,330,000 - (75,000) 1,255,000 80,000 Other liabilities: OPEB obligation 270,264 20,934 291,198 Net pension liability 5,032,577 - (440,520) 4,592,057 Compensated absences 947,015 51,549 998,564 210,446 Total other liabilities 6,249,856 72,483 (440,520) 5,881,819 210,446 Total long-term obligations $ 7,579,856 $ 72,483 $ (515,520) 7,136,819 $ 290,446 Less amounts due in one year (290,446) Total noncurrent obligations due in more than one year $ 6,846,373 Business-tvoe Activities: Long-term debt: Utility System Revenue Refunding Bond, Series 2014 $ 8,070,000 $ - $ (1,265,000) $ 6,805,000 $ 1,300,000 FDEP Loan DW160710 453,158 (453,158) FDEP Loan WW160700 5,085,871 (5,085,871) - Refunding Bank Loan Series 2021 5,193,000 5,193,000 437,000 Capital Lease Payable - 2018 138,999 - (68,143) 70,856 70,856 Total bonds and notes payable 13,748,028 5,193,000 (6,872,172) 12,068,856 1,807,856 Other liabilities: OPEB obligation 109,963 8,194 118,157 Net pension liability 1,666,805 - (365,383) 1,301,422 Compensated absences 314,637 23,371 338,008 58,800 Total other liabilities 2,091,405 31,565 (365,383) 1,757,587 58,800 Total long-term liabilities $ 15,839,433 $ 5,224,565 $ (7,237,555) 13,826,443 $ 1,866,656 Less amounts due in one year (1,866,656) Net long-term liabilities in excess of one year $ 11,959,787 Notes to the Long -Term Obligations Table: Long term liabilities, including accumulated compensated absences, OPEB liability and the City's net pension liabilities, are typically liquidated by the individual fund to which the liability is directly associated. All of the City's long-term debt arose through direct borrowings or direct placements. Governmental Activities: • Capital Improvement Revenue Bond, Series 2019 — Payable in annual installment of principal and semiannual installments of interest through October 1, 2033, bearing coupon rates of 3.550%, secured solely by a pledge of non-advalorem revenues. 42 Page 81 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 5 — LONG-TERM OBLIGATIONS (cont..) Notes to the Long -Term Obligations Table: Business -type Activities • Utilities System Revenue Refunding Bond, Series 2014, Payable in Annual Installments of Principal and Semiannual Installments of Interest Through October 1, 2025, Bearing Coupon Rates of 2.330%, Secured Solely by a Pledge of and Lien on Net Water and Sewer System Revenues and Certain Other Revenues as Defined in the Bond Ordinance. • Florida Department of Environmental Protection,(FDEP) disbursements and capitalized interest for a $773,030 state of Florida revolving loan #DW160710, issued to finance the construction costs to replace a well at water treatment plant no. 1 and a transmission main on Ocean Boulevard, payable in semiannual installments of principal and interest through November 15, 2030, with financing rates of 2.71%, secured solely by a pledge of net water and sewer system revenues, after payment of all yearly payment obligations on account of the senior revenue obligations, as defined in the loan agreement. This loan was fully retired in 2021 with the issuance of the Refunding Bank Loan Series 2021. • Florida Department of Environmental Protection (FDEP), Disbursements, Service Fee, and Capitalized Interest for a Combined $9,368,576 State of Florida Revolving Loan #WW160700, Issued to Finance the Construction of Treatment and Transmission Facilities for the Buccaneer WWTP Phase-out Improvements and TMDL Compliance Program WWTP #1, Payable in Semiannual Installments of Principal and Interest Through May 15, 2032, with Financing Rates of 3.14% and 2.88%, Secured Solely by a Pledge of Net Water and Sewer System Revenues, After Payment of all Yearly Payment Obligations on Account of the Senior Revenue Obligations, as Defined in the Loan Agreement. This loan was fully retired in 2021 with the issuance of the Refunding Bank Loan Series 2021. Refunding Bank Loan Series 2021 was issued on May 17, 2021 in the amount of $5,193,000 to refund the FDEP loans #DW160710 and #WW160700. The FDEP loans were originally used for water and wastewater system improvements. The Refunding Bank Loan Series 2021 is payable in semiannual installments of principal and interest through May 15, 2032 with an effective interest rate of 1.69% and is secured solely by a pledge of net water and sewer system revenues, after payment of all yearly payment obligations on account of the senior revenue obligations, as defined in the loan agreement. The difference between the cash flows required to service the old debts and that required to service the new debt and to complete the refunding resulted in a savings of approximately $397,800 which equates to an economic gain of approximately $351,100. Capital Lease Payable — 2018 - The City entered into a lease agreement for financing the acquisition of a Vac -Con Vacuum Truck. Lease payments including principal and interest are due each September 1, until 2022 at an interest rate of 3.98%. The asset acquired through the capital lease are as follows: Business -type Activities Asset: Vac -Con vacuum truck Less: accumulated depreciation Net book value 334,544 (223,029) 111,515 The future minimum lease obligations and the net present value of these minimum lease payments as of September 30, 2021, were as follows: Year Ending September 30 Principal Interest Total 2022 $ 70,856 $ 2,820 $ 73,676 $ 70,856 $ 2,820 $ 73,676 43 Page 82 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 5 — LONG-TERM OBLIGATIONS (cont...) Notes to the Long -Term Obligations Table: The annual requirements to amortize all revenue bonds and loans payable outstanding on September 30, 2021, are as follows: Fiscal Year Ending 2022 2023 2024 2025 2026 2027-2031 2032-2036 Total Governmental Activities Principal $ 80,000 80,000 85,000 85,000 90,000 490,000 345,000 $ 1,255,000 Interest $ 43,133 $ 40,293 37,364 34,346 31,240 105,967 18,726 $ 311,069 $ Business -type Activities Principal 1,737,000 1,777,000 1,815,000 1,851,000 1,895,000 2,451,000 472,000 11,998,000 Interest $ 231,805 191,403 152,464 112,696 72,058 154,554 5,993 $ 920,973 Interest and amortization incurred during the year ended September 30, 2021, amounted to $496,356. Of the amount incurred, no interest was capitalized. The City is also required to maintain certain debt service coverage ratios in accordance with bond resolutions. As of September 30, 2021, and during the year then ended, the City was in compliance with those ratios. Pledged Revenue The City has pledged certain revenues to repay certain bonds and notes outstanding as of September 30, 2020. The following table reports the revenues, sometimes net of related operating expenses, pledged for each debt issue, the amounts of such revenues received in the current year, the current year principal and interest paid on the debt, the approximate percentage of each revenue which is pledged to meet the debt obligation, and the date through which the revenue is pledged under the debt agreement, and the total pledged future revenues for each debt, which is the amount of the remaining principal and interest on the bonds and notes at September 30, 2021: Description 2014 - Utility System Refunding Bonds FDEP Loan DW160710 FDEP Loan WW160700 Refunding Bank Loan, Series 2021 Total Revenue Pledged Pledged Revenue Through Utility Net Revenues 2026 $ Utility Net Revenues 2031 Utility Net Revenues 2032 Utility Net Revenues 2032 44 Total Principal and Interest Outstanding Current Year Principal and Interest Paid Current Year Net Revenue 7,208,614 $ 1,438,294 $ 4,135,764 54,425 4,135,764 511,953 4,135,764 5,707,539 12,916,153 $ 4,135,764 2,004,672 $ 4,135,764 Percentage of Net Revenues to Principal and Interest Paid 206.31% Page 83 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 5 — LONG-TERM OBLIGATIONS (concluded) Remedies in the Event of Default The City's debt obligations all allow for the obligors to take whatever legal actions necessary to collect the amounts due in the event of default. Conduit Debt The City has issued Health Facility Revenue and Refunding Bonds to provide financial assistance to private sector entities for the acquisition and construction of health care facilities deemed to be in the public interest. These bonds are secured by the financed property and are payable solely from the payments received on the underlying mortgage loans. There is no obligation on the part of the City or any political subdivision for repayment of the bonds. Accordingly, the bonds are not reported as liabilities in the accompanying financial statements. As of September 30, 2021, there are two series of Health Facility Revenue and Refunding Bonds outstanding, with an aggregate principal amount payable of $164,305,000. REMAINDER OF PAGE INTENTIONALLY LEFT BLANK 45 Page 84 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 6 — DEFINED BENEFIT PENSION PLANS Plan Descriptions The City maintains two separate single employer defined benefit pension plans, one for police officers and one for general employees, which cover substantially all full-time City employees hired before September 1, 2008. The general employees' defined benefit plan is closed to new entrants. Full-time general employees hired on or after September 1, 2008, are covered by the defined contribution plan disclosed in Note 7. The pension plans do not issue separate stand-alone financial statements. Combining statements are included below in Note 6 of the notes to financials statements. General Employees' Retirement Plan Plan Description The General Employees' Retirement Plan (the Plan) provides retirement, disability, and death benefits to Plan members and their beneficiaries. The City Commission has the authority to establish and amend the benefit provisions of the Plan. The Plan is governed by a Retirement Plan Board appointed by the City Commission and comprised of five members, two of which will be eligible legal residents of the City, two of which will be general employees elected by the majority of general employees who are members of the Plan, and one of which will be elected by the other four members. Plan membership in the General Employees' Retirement Plan as of September 30, 2021 and 2020, is as follows: September 30 September 30 2020 2019 Inactive plan members or beneficiaries currently receiving benefits 80 75 Inactive plan members entitled to but not yet receiving benefits 6 7 Active plan members 23 28 Total 109 110 Plan Benefits Normal retirement is available upon the attainment of age sixty and the completion of five years of credited service. Early retirement is available with a reduced benefit upon the attainment of age fifty-five and the completion of five years of credited service. For members hired before April 24, 2005, the normal retirement benefit shall equal 2.85% of average final compensation for each year of credited service. For members hired on or after April 24, 2005, the normal retirement benefit shall equal 2.50% of average final compensation for each year of credited service. The Plan includes a deferred retirement option program (DROP) under which members eligible for normal retirement may have their monthly pension benefit credited to an account while continuing to be actively employed for up to five years. As of September 30, 2021, Plan net position included $424,865 of DROP account balances. Contributions The City is required to contribute at an actuarially determined rate (76.02%) of covered payroll for the year ended September 30, 2021. City contributions to the Plan were $1,248,604 for the year ended September 30, 2021. Plan members are required to contribute 6.0% of their annual covered salary. Contribution requirements are established by City code, which may be amended by the City Commission. 46 Page 85 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 6 — DEFINED BENEFIT PENSION PLANS (cont...) Measurement Date The City elected to use a measurement date to value the net pension liability and related deferred inflows and outflows as of September 30, 2020, one year prior to the reporting date. The City's Pension Plans do not issue separate financial statements. Therefore, the disclosures required for the Plan as of September 30, 2021, are also included below. Net Pension Liability The components of the changes in the net pension liability for the Plan for the year ended September 30, 2021 is shown below. Increase (Decrease) Total Pension Plan Fiduciary Net Pension Liability Net Position (Asset) Liability (a) (b) (a) -(b) Reporting period ending 9/30/2020 $ 24,146,186 $ 20,497,952 $ 3,648,234 Changes for the year: Service cost 288,450 288,450 Interest 1,604,466 1,604,466 Difference between actual and expected experience (44,031) - (44,031) Contributions - City 1,362,952 (1,362,952) Contributions - employee - 96,921 (96,921) Net investment income - 1,138,973 (1,138,973) Benefit payments, including refunds of employee contributions (1,329,553) (1,329,553) - Administrative expense - (48,109) 48,109 Net changes 519,332 1,221,184 (701,852) Reporting period ending 9/30/2021 $ 24,665,518 $ 21,719,136 $ 2,946,382 *Note: Plan Net Position per Fiduciary Statement of Net Position on page 54 is different than the Plan Net Position noted above primarily due to reporting differences between the actuarially determined changes in the net pension liability above and the Fiduciary Statement of Net Position. Differences are immaterial. 47 Page 86 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 6 — DEFINED BENEFIT PENSION PLANS (cont...) The components of the net pension liability (asset) for the Plan as of the September 30, 2021 measurement date were as follows: Total pension liability $ 24,901,187 Plan fiduciary net position (26,496,836) Net pension liability (asset) $ (1,595,649) Plan fiduciary net position as a percentage of the total pension liability 106% For the year ended September 30, 2021, the City recognized total pension expense of $388,684. The City reported deferred outflows of resources and deferred inflows of resources related to the General Employees' Pension Plan from the following sources: Deferred Deferred Outflows of Inflows of Description Resources Resources Differences between expected and actual experience $ 1,915 $ 19,569 Difference between projected and actual earnings on Plan investments 370,171 City contributions subsequent to the measurement date 1,248,604 Total $ 1,620,690 $ 19,569 Contributions made after the measurement date (shown above) will be recognized as a reduction of net pension liability (or increase in the net pension asset) in the fiscal year ended September 30, 2021. Other amounts reported as deferred outflows of resources related to pensions will be recognized in pension expense as follows: Year ending September 30, Amount 2022 $ (17,527) 2023 127,738 2024 192,863 2025 49,443 $ 352,517 Plan Investments The Retirement Plan Board is responsible for establishing and amending the Plan's investment policies. The Plan's current investment policy gives the Board discretion to allocate assets with assistance of the Plan's investment consultant. No formal targets are stated in the investment policy although the maximum allocation to international equities is 25%. The money -weighted rate of return on Plan investments, net of investment related expenses, was 23.65% and 6.41% for the years ended September 30, 2021 and 2020, respectively. 48 Page 87 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 6 — DEFINED BENEFIT PENSION PLANS (cont...) Actuarial Assumptions The total pension liability was determined by actuarial valuations for the Plan as of October 1, 2019, rolled forward to the measurement date of September 30, 2020, using the following actuarial assumptions, applied to all periods included in the measurement: Inflation: 2.50% Salary Increases: Age based ranging from 4.80% to 9.50% (including 2.50% price inflation). Investment Rate of Return: 6.75% per year compounded annually, net of investment expenses. Mortality: RP -2000 Combined Healthy Participant Mortality Table for males and females with generational projections from the Year 2000 Projection Scale BB. Date of Experience Study: Dated August 9, 2017 for the period October 1, 2009 to September 30, 2016 Long Term Expected Rate of Return The long-term expected rate of return on pension plan investments was determined using a building-block method in which best -estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense of 0.50% and inflation of 2.50%) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the pension plan's target asset allocation (see the discussion of the pension plans' investment policy) are summarized in the following table: Target Long -Term Expected Asset Class Allocation Real Net Rate of Return US Large -Cap Growth Stocks 13% 7.40% US Large -Cap Value Stocks 12% 7.00% US Mid -Cap Growth Stocks 3% 8.60% US Mid -Cap Value Stocks 4% 7.80% US Mid -Cap Core Stocks 3% 6.90% U5 Small -Cap Growth Stocks 5% 9,60% U5 Small -Cap Value Stocks 5% 8.60% International Equities 5% 7.20% US Investment Grade Bonds 40% 1.80% Cash (US 90 -day T -Bill) 10% 0.20% Discount Rate A single discount rate was used to measure the total pension liability. The single discount rate was based on the expected rate of return on Plan investments of 6.75%. The projection of cash flows used to determine the single discount rate assumed that plan member contributions will be made at the current contribution rate and that City contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on those assumptions, the Plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on Plan investments (6.75%) was applied to all periods of projected benefit payments to determine the total pension liability. 49 Page 88 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 6 — DEFINED BENEFIT PENSION PLANS (cont...) Sensitivity of the net pension liability to changes in the discount rate. The following presents the net pension liability (asset) of the City, calculated using the discount rate noted below, as well as what the City's net pension liability (asset) would be if it were calculated using a discount rate that is 1 -percentage -point lower or 1 -percentage -point higher than the current rate for both the measurement date of September 30, 2020 and the financial reporting date of September 30, 2021. Current As of Discount September, Rate 1% Decrease Current Rate 1% Increase 9/30/2020 6.75% $ 5,568,387 $ 2,946,382 $ 699,271 9/30/2021 6.75% $ 948,369 $ (1,595,649) $ (3,783,906) Police Officers' Retirement Plan Plan Description The Police Officers' Retirement Plan (the Police Plan) provides retirement, disability, and death benefits to Police Plan members and their beneficiaries. The Police Plan is governed by the Policemen's Pension Board of Trustees, although the City Commission retains the authority to establish and amend the benefit provisions of the Police Plan. The Policemen's Pension Board of Trustees is appointed by the City Commission and comprised of five members, two of which will be eligible legal residents of the City, two of which will be police officers elected by the majority of police officers who are members of the Police Plan, and one of which will be elected by the other four trustees. Membership in the Police Officers' Retirement Plan as of the September 30, 2020 and 2019 measurement dates, is as follows: September 30 September 30 2020 2019 Inactive plan members or beneficiaries currently receiving benefits 22 23 Inactive plan members entitled to but not yet receiving benefits 3 3 Active plan members 24 26 Total 49 52 Plan Benefits For members hired before January 1, 2013, normal retirement is available upon the attainment of age fifty and the completion of twenty years of credited service, the attainment of age fifty-five and the completion of ten years of credited service, the completion of twenty-five years of credited service regardless of age, or the attainment of age sixty and the completion of five years of credited service. For members hired on or after January 1, 2013, normal retirement is available upon the attainment of age fifty-five and the completion of ten years of credited service or the attainment of age fifty-two and the completion of twenty-five years of credited service. Early retirement is available with a reduced benefit upon the attainment of age fifty and the completion of ten years of credited service. For members hired before January 1, 2013, the normal retirement benefit shall equal 3.00% of average final compensation for each year of credited service. For members hired on or after January 1, 2013, the normal retirement benefit shall equal 2.00% of average final compensation for each year of credited service. The Police Plan includes a DROP under which members eligible for normal retirement may have their monthly pension benefit credited to an account while continuing to be actively employed for up to five years. As of September 30, 2021, Police Plan net position included $177,629 of DROP account balances. 50 Page 89 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 6 — DEFINED BENEFIT PENSION PLANS (cont...) Contributions The City is required to contribute, at actuarially determined rate (36.07%) of covered payroll for the year ended September 30, 2021. The City may use State contributions to offset this required contribution. City and State contributions to the Police Plan were $1,144,744 for the year ended September 30, 2021. Police Plan members are required to contribute 8.0% of their annual covered salary. Per City Code, the City Commission may amend established contribution requirements. Measurement Date The City elected to use a measurement date to value the net pension liability and related deferred inflows and outflows as of September 30, 2020, one year prior to the reporting date. The City's Pension Plans do not issue separate financial statements. Therefore, the disclosures required for the Plan as of September 30, 2021, are also included below. Net Pension Liability The components of the changes in the net pension liability for the Police Plan for the year ended September 30, 2021 (September 30, 2020 measurement date) is shown below: Reporting period ending 9/30/2020 Changes for the year: Service cost Interest Difference between actual and expected experience Contributions - City Contributions - employee Net investment income Benefit payments, including refunds of employee contributions Administrative expense Net changes Reporting period ending 9/30/2021 Total Pension Liability (a) 15,309,524 369,089 1,034,146 103,400 (715,876) 790,759 $ 16,100,283 Increase (Decrease) Plan Fiduciary Net Position (b) $ 12,258,376 877,866 161,166 607,277 (715,876) (35,623) 894,810 13,153,186 Net Pension (Asset) Liability (a) -(b) $ 3,051,148 369,089 1,034,146 103,400 (877,866) (161,166) (607,277) 35,623 (104,051) $ 2,947,097 *Note: Plan Net Position per Fiduciary Statement of Net Position on page 54 is different than the Plan Net Position noted above primarily due to reporting differences between the actuarially determined changes in the net pension liability above and the Fiduciary Statement of Net Position. Differences are immaterial. 51 Page 90 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 6 — DEFINED BENEFIT PENSION PLANS (cont...) The components of the net pension liability (asset) for the Police Plan as of the September 30, 2021 measurement date were as follows: Total pension liability Plan fiduciary net position Net pension liability (asset) Plan fiduciary net position as a percentage of the total pension liability $ 16,284,898 (16,635,263) $ (350,365) 102% For the year ended September 30, 2021, the City recognized total pension expense of $498,414. The City reported deferred outflows of resources and deferred inflows of resources related to the General Employees' Pension Plan from the following sources: Description Differences between expected and actual experience Change in assumptions Net difference between projected and actual earnings on Plan investments City contributions subsequent to the measurement date Total Deferred Outflows of Resources $ 81,407 113,745 335,042 1,144, 744 Deferred Inflows of Resources $ 213,699 $ 1,674,938 $ 213,699 Contributions made after the measurement date (shown above) will be recognized as a reduction of net pension liability (or increase in the net pension asset) in the fiscal year ending September 30, 2021. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: Year ending September 30, 2022 2023 2024 2025 Plan Investments Amount $ 51,592 68,219 150,738 45,946 $ 316,495 The Policemen's Pension Board of Trustees is responsible for establishing and amending the Police Plan's investment policies. The Police Plan's current investment policy gives the Board discretion to allocate assets with assistance of the Police Plan's investment consultant. No formal targets are stated in the investment policy although the maximum allocation to international equities is 25%. The money -weighted rate of return on Plan investments, net of investment related expenses, was 23.67% and 6.15% for the years ended September 30, 2021 and 2020, respectively. 52 Page 91 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 6 — DEFINED BENEFIT PENSION PLANS (cont...) Actuarial Assumptions The total pension liability was determined by actuarial valuations for the Plan as of September 30, 2018, rolled forward to September 30, 2020, using the following actuarial assumptions, applied to all periods included in the measurement: Inflation: 2.50% Salary Increases: Age based ranging from 4.80% to 18.50% (including 2.50% price inflation. Investment Rate of Return: 6.75% per year compounded annually, net of investment expenses. Mortality: RP -2000 Combined Healthy Participant Mortality Table for males and females with generational projections from the Year 2000 Projection Scale BB. Date of Experience Study: Dated August 9, 2017 for the period October 1, 2009 to September 30, 2016 Long Term Expected Rate of Return The long-term expected rate of return on pension plan investments was determined using a building-block method in which best -estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense of 0.50% and inflation of 2.50%) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the pension plan's target asset allocation (see the discussion of the pension plans' investment policy) are summarized in the following table: Target Long -Term Expected Asset Class Allocation Real Net Rate of Return US Large -Cap Growth Stocks 13% 7.40% US Large -Cap Value Stocks 12% 7.00% US Mid -Cap Growth Stocks 3% 8.60% US Mid -Cap Value Stocks 4% 7.80% US Mid -Cap Core Stocks 3% 6.90% US Small -Cap Growth Stocks 5% 9.60% US Small -Cap Value Stocks 5% 8.60% International Equities 5% 7.20% US Investment Grade Bonds 40% 1.80% Cash (US 90 -day T -Bill) 10% 0.20% Discount Rate A single discount rate was used to measure the total pension liability. The single discount rate was based on the expected rate of return on Plan investments of 6.75%. The projection of cash flows used to determine the single discount rate assumed that plan member contributions will be made at the current contribution rate and that City contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on those assumptions, the Plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on Plan investments (6.75%) was applied to all periods of projected benefit payments to determine the total pension liability. 53 Page 92 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 6 — DEFINED BENEFIT PENSION PLANS (cont...) Sensitivity of the net pension liability to changes in the discount rate. The following presents the net pension liability (asset) of the City, calculated using the discount rate noted below, as well as what the City's net pension liability (asset) would be if it were calculated using a discount rate that is 1 -percentage -point lower or 1 -percentage -point higher than the current rate for both the measurement date of September 30, 2020 and the financial reporting date of September 30, 2021. Current As of Discount September, Rate 1% Decrease Current Rate 1% Increase 9/30/2020 6.75% $ 4,884,449 $ 2,947,097 $ 1,329,735 9/30/2021 6.75% $ 1,543,538 $ (350,365) $ (1,942,683) The Statements of Fiduciary Net Position for the City's pension trust funds for the year ended September 30, 2021 were as follows: Pension Trust Funds General Police Employees' Officers' Retirement Retirement 2021 2020 Plan Plan Totals Totals ASSETS Cash and cash equivalents $ $ 866,209 $ 866,209 $ 495,614 Due from other governments 137,840 137,840 Accrued income 24,493 14,329 38,822 32,888 Investments at fair value 26,535,234 15,616,885 42,152,119 34,362,981 Total assets 26,559,727 16,635,263 43,194,990 34,891,483 LIABILITIES Accounts payable and accrued liabilities - 7,810 Due to City 62,891 - 62,891 Total Liabilities 62,891 - 62,891 7,810 NET POSITION Restricted for pension benefits $ 26,496,836 $ 16,635,263 $ 43,132,099 $ 34,883,673 REMAINDER OF PAGE INTENTIONALLY LEFT BLANK 54 Page 93 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 6 — DEFINED BENEFIT PENSION PLANS (concluded) The Statements of Changes in Fiduciary Net Position for the City's pension trust funds for the year ended September 30, 2021 were as follows: Pension Trust Funds General Police Employees' Officers' Retirement Retirement 2021 2020 Plan Pian Totals Totals ADDITIONS Contributions: City $ 1,248,604 $ 870,477 $ 2,119,081 $ 2,107,974 Plan members 87,209 168,456 255,665 258,087 State of Florida 274,267 274,267 132,844 Total contributions 1,335,813 1,313,200 2,649,013 2,498,905 Investment income 4,992,743 2,955,481 7,948,224 1,876,162 Less investment expenses: (101,289) (59,094) (160,383) (118,261) Net investment income 4,891,454 2,896,387 7,787,841 1,757,901 Total additions 6,227,267 4,209,587 10,436,854 4,256,806 DEDUCTIONS Administrative expenses 31,283 33,983 65,266 73,887 Payments to retirees and participants 1,429,936 693,226 2,123,162 2,045,429 Total deductions 1,461,219 727,209 2,188,428 2,119,316 CHANGE IN NET POSITION 4,766,048 3,482,378 8,248,426 2,137,490 NET POSITION, beginning of year 21,730,788 13,152,885 34,883,673 32,746,183 NET POSITION, end of year $ 26,496,836 $ 16,635,263 $ 43,132,099 $ 34,883,673 REMAINDER OF PAGE INTENTIONALLY LEFT BLANK 55 Page 94 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 7 — DEFINED CONTRIBUTION PLAN The City passed an ordinance in 2013 closing the General Employees' defined benefit plan to new entrants and creating the City of Atlantic Beach Defined Contribution Plan. The City's 457 defined contribution plan is administered through ICMA, which covers all eligible employees employed with the City on or after September 1, 2008, who are not covered by the City's Police Officers' defined benefit plan. Under the 457 Plan, the City contributes an employer matching contribution of up to 6% of earnings during the first ten years of service. Following ten years of service, the City contributes an additional fixed contribution of 4% of earnings for a total of 10%. Employees have the option to voluntarily contribute to the 457 Plan. Employer matching contributions from the City were $125,416 and $107,404 for the years ended September 30, 2021 and 2020, respectively. Under the 457 Plan, an employee is considered fully vested after 5 years of completed service. NOTE 8 — POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS Plan Description The City of Atlantic Beach administers a single employer defined benefit health care plan (the Plan) that provides medical insurance benefits to its employees and their eligible dependents. In accordance with Section 112.0801 of the Florida Statutes, because the City provides a medical plan to active employees of the City and their eligible dependents, the City is also required to provide retirees with the opportunity to participate in this Plan. Benefit provisions for the Plan are established by the City Commission and may be amended by the City Commission. The City does not issue stand-alone financial statements for the Plan. Membership in the Plan consisted of the following, as of September 30, 2019, the date of the latest actuarial valuation: September 30, 2019 Inactive plan members or beneficiaries currently receiving benefits 1 Inactive plan members entitled to but not yet receiving benefits Active plan members 101 Total 102 Funding Policy Contribution rates for the Plan are established on an annual basis by the City Commission. Eligible retirees and their covered dependents receiving benefits contribute 100% of the blended (active and retiree combined) equivalent premium rates. While the City does not directly contribute towards the costs of retiree premiums via an explicit subsidy, the ability of retirees to obtain health insurance coverage at a blended, group rate constitutes a significant economic benefit to retirees, or an "implicit" subsidy. This implicit subsidy is considered to be another postemployment benefit (OP EB) obligation of the City. 56 Page 95 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 8 — POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS (cont...) Actuarial Methods and Assumptions For the September 30, 2019 actuarial valuation, the Entry Age Normal Actuarial Cost Method was used. This method determines a service cost rate as a fixed percentage of compensation for each active participant. The current years' service cost is the participant's compensation multiplied by the service cost rate. Under this method, service cost for each individual participant, payable from date of employment to date of retirement, is sufficient to pay for the participant's benefit at retirement. Other actuarial assumptions are as follows: Discount Rate: 2.41% Investment Rate of Return: 0.0% Salary Increases: Rates used in the October 1, 2019 actuarial valuation of the City's pension plans. Healthcare Cost Trend: Based on Getzen Model, with trend of 1.95% for 2020 and 6.25% for 2021 and gradually decreasing to an ultimate trend rate of 3.99% plus 0.36%. Mortality: Mortality tables used for Regular and Special Risk Class members in the July 1, 2020 actuarial valuation of the Florida Retirement System. These rates were taken from the adjusted Pub -2010 mortality tables published by the Society of Actuaries with generational improvements using scale MP -2018. The adjustments to the reference tables are based on the results of a statewide experience study covering the period 2013 through 2018. Discount Rate The discount rate used to measure the total OPEB liability was 2.41% as of September 30, 2020, which is equal to the single rate of return developed pursuant to GASB 75. The discount rate used to determine the liabilities under GASB 75 depends on the City's funding policy. Since the City does not prefund benefits, the discount rate required to be used is based on the Fidelity 20 -Year Municipal General Obligation AA Index. This index includes only federally tax-exempt municipal bonds and the yield curves are constructed using option adjusted analytics of a diverse population of over 10,000 tax exempt securities. Annual OPEB Cost and Net OPEB Obligation The City's total OPEB liability was measured as of September 30, 2020 and was determined by an actuarial valuation as of September 30, 2019. Changes in the Total OPEB liability were as follows: Total OPEB Liability Reporting period ending September 30, 2020 $ 380,227 Changes for the year: Service cost 55,135 Interest 11,812 Changes of assumptions (26,153) Benefit payments (11,666) Net changes 29,128 Reporting period ending September 30, 2021 $ 409,355 57 Page 96 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 8 — POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS (cont...) Sensitivity of the Total OPEB Liability to Changes in the Discount Rate. The following presents the total OPEB liability of the City, as well as what the City's total OPEB liability would be if it were calculated using a discount rate that is 1 -percentage -point lower or 1 -percentage -point higher than the current discount rate: 1% Decrease Rate Assumption 1% Increase Total OPEB liability $ 458,439 $ 409,355 $ 366,880 Sensitivity of the Total OPEB Liability to Changes in Healthcare Cost Trend Rates. The following presents the total OPEB liability for the City, as well as what the City's total OPEB liability would be if it were calculated using healthcare trend rates that are 1 -percentage -point lower or 1 -percentage -point higher than the current healthcare cost trend rates: Total OPEB liability Current Healthcare Cost Trend Rate 1% Decrease Assumption 1% Increase 340,877 $ 409,355 $ 497,505 OPEB Expense and Deferred Inflows of Resources Related to OPEB For the year ended September 30, 2021, the City recognized OPEB expense of $43,593. On September 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Changes of assumptions or other inputs $ 59,086 $ 45,066 Differences between expected and actual experience 153,966 City contributions subsequent to the measurement date 7,902 - Total $ 66,988 $ 199,032 Of the total amount reported as deferred outflows of resources related to OPEB, $7,902 resulting from estimated benefits paid subsequent to the measurement date and before the end of the fiscal year will be included as a reduction of the total OPEB liability in the year ended September 30, 2021. Other amounts reported as deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: Year ended September 30, Amount 2022 $ (23,354) 2023 (23,354) 2024 (23,354) 2025 (23,351) 2026 (20,693) Thereafter (25,840) Total $ (139,946) 58 Page 97 of 251 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 9 — INTERFUND ACCOUNTS Individual fund inter -fund receivables and payables on September 30, 2021, consist of the following: General Fund Community Development Block Grants Fund Local Option Gas Tax Fund Police Grants Fund Capital Projects Fund Debt Service Fund Due from Other Funds $ 488,329 Due to Other Funds 214,453 201,876 8,083 44,067 19,850 488,329 $ 488,329 Agenda Item #2.B. 08 Aug 2022 Inter -fund receivable/payables are due to timing differences or due to deficit positions in the City's pooled cash and investments. The receivable/payables are expected to be received/paid within one year. NOTE 10 — INTERFUND TRANSFERS Transfers of resources from a fund receiving revenue to the fund through which the resources are to be expended are recorded as transfers and are reported as other financing sources (uses) in the governmental funds and as transfers in (out) in the proprietary funds. Following is a summary of inter -fund transfers for the year ended September 30, 2021: Transfers Out: Utility Fund Local Option Gas Tax Fund Sanitation Fund Community Development Block Grant Fund Stormwater Fund Convention Development Tax Fund Half -cent Sales Tax Fund Total General Fund $ 925,670 212,844 339,584 Capital Projects Fund $ 100,000 325,000 16,667 400,000 255,000 $ 1,478,098 $ 1,096,667 Transfer In: Debt Service Fund 120,884 $ 120,884 Stormwater Fund 285,000 $ 285,000 Total $ 1,025,670 537,844 339,584 16,667 400,000 120,884 540,000 $ 2,980,649 Transfers are used to move revenues from the fund that ordinance or budget requires to collect them to the fund that ordinance or budget requires to expend them. 59 Page 98 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2021 NOTE 11— COMMITMENTS On June 2, 1999, the City entered into an agreement with the City of Jacksonville, Florida, whereas the City of Jacksonville will provide advanced life support and fire services to the residents and businesses located in the City. The term of the agreement shall be from the effective date and continuing for a period of 25 years unless terminated earlier by the parties (such parties must provide a one-year notice). For the year ended September 30, 2021, the City incurred $1,273,524 in services under this agreement. The amount will be adjusted annually by an amount equal to 103% of the previous year's amount for all services provided by the City of Jacksonville. NOTE 12 - CONTINGENCIES The City is a defendant in several lawsuits which arose in the ordinary course of the City's business. To the extent the outcome of such litigation has been determined to result in probable loss to the City, an estimated loss has been accrued in the accompanying financial statements. The outcome of the remaining claims cannot be determined at this time. NOTE 13 — RISK MANAGEMENT The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters for which the City carries commercial insurance. Insurance against losses is provided through the Public Risk Insurance Agency and LB Bryan and Company for the following types of risk: • Workers' Compensation and Employer's Liability • Automobile Liability • Automobile Physical Damage • Accidental Death and Dismemberment • General Liability • Public Officials' Liability • Property Coverage The City's coverage for workers' compensation is under a retrospectively rated policy. Premiums are accrued based on the ultimate cost to -date of the City's experience for this type of risk. 60 Page 99 of 251 Page Intentionally Left Blank Agenda Item #2.B. 08 Aug 2022 Page 100 of 251 REQUIRED SUPPLEMENTARY INFORMATION Agenda Item #2.B. 08 Aug 2022 Page 101 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND FOR THE YEAR ENDED SEPTEMBER 30, 2021 Actual Amounts Variance with Budgeted Amounts (Budgetary Final Budget Basis) see Positive Original Final Note A (Negative) REVENUES Property taxes $ 6,450,028 $ 6,450,028 $ 6,341,798 $ (108,230) Non -property taxes 1,118,157 1,118,157 1,278,490 160,333 Licenses and permits 854,039 854,039 789,254 (64,785) Intergovernmental revenue 2,103,188 2,167,429 2,455,036 287,607 Charges for services 849,858 849,858 963,957 114,099 Fines and forfeitures 54,681 54,681 57,838 3,157 Investment earnings (loss) 180,000 180,000 (17,504) (197,504) Miscellaneous revenues 9,525 9,525 (65,373) (74,898) Interfund charges 1,799,638 1,799,638 1,785,341 (14,297) Total revenues 13,419,114 13,483,355 13,588,837 105,482 EXPENDITURES City Administration: City Commission 51,707 51,707 46,206 5,501 City Clerk 403,109 403,109 318,141 84,968 City Attorney 150,000 150,442 150,442 - City Manager 437,442 437,442 418,472 18,970 Human resources 244,578 244,578 355,771 (111,193) Information technology 820,890 820,890 675,785 145,105 Finance 1,144,787 1,174,338 1,177,590 (3,252) Total City administration 3,252,513 3,282,506 3,142,407 140,099 Planning and zoning 406,194 406,194 368,974 37,220 General government 911,777 881,784 730,001 151,783 Public safety: Police 5,564,236 5,628,477 5,331,087 297,390 Animal control 117,896 117,896 112,491 5,405 Fire control 1,705,156 1,705,156 1,556,551 148,605 Code enforcement 94,536 94,536 79,165 15,371 Total public safety 7,481,824 7,546,065 7,079,294 466,771 61 Continued... Page 102 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES — BUDGET AND ACTUAL — GENERAL FUND FOR THE YEAR ENDED SEPTEMBER 30, 2021 Public works: Administration and streets Fleet maintenance Total public works Parks and recreation Recreation and special events Parks maintenance Total parks and recreation Total expenditures EXCESS (DEFICIENCY) OF REVENUE OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES): Transfers out Transfers in Sale of general capital assets Total other financing sources (uses) NET CHANGE IN FUND BALANCE Budgeted Amounts Original 1,740,237 341,138 2,081,375 546,001 957,503 1,503,504 15,637,187 (2,218,073) 1,386,373 25,000 1,411,373 Final 1,695,091 341,138 2,036,229 546,001 1,094,146 1,640,147 15,792,925 (2,309,570) 1,478,098 25,000 1,503,098 Actual Amounts (Budgetary Basis) see Note A 1,269,097 268,379 1,537,476 441,343 769,899 1,211,242 14,069,394 Variance with Final Budget Positive (Negative) 425,994 72,759 498,753 104,658 324,247 428,905 1,723,531 (480,557) 1,829,013 1,478,098 13,231 1,491,329 (11,769) (11,769) $ (806,700) $ (806,472) $ 1,010,772 $ 1,817,244 62 Page 103 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO THE SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES — BUDGET AND ACTUAL — GENERAL FUND FOR THE YEAR ENDED SEPTEMBER 30, 2021 Explanation of differences between budgetary inflows and outflows and GAAP revenues and expenditures Sources/inflows of resources Total revenue from the budgetary comparison schedule Differences - budget to GAAP: For GAAP, General Fund inter -fund charges are reported as a reduction in the applicable expenditure function rather than revenues. Total revenues as reported on the statement of revenues, expenditures and changes in fund balances (page 16) Uses/outflows of resources Actual amounts (budgetary basis) "total charges to appropriations" from the Total expenditures from the budgetary comparison schedule Differences - budget to GAAP: For GAAP, General Fund inter -fund charges are reported as a reduction in the applicable expenditure function rather than revenues. Total expenditures as reported on the statement of revenues, expenditures and changes in fund balances (page 16) (*) - Interfund charges by Division City Manager Finance Public Works Admin Fleet and Equipment Maintenance Human Resources Information Technology Facility Maintenance $ 13,588,837 (1,785,341) (*) $ 11,803,496 $ 14,069,394 (1,785,341) (*) $ 12,284,053 $ 172,309 818,959 356,604 79,773 60,264 177,684 119,748 $ 1,785,341 Note A - Budgets and Budgetary Accounting General governmental revenues and expenditures accounted for in budgetary funds are controlled by a budgetary accounting system in accordance with various legal requirements which govern the City's operations. Budgets are monitored at varying levels of classification detail; however, expenditures cannot legally exceed total appropriations at the individual fund level. Encumbrances are recorded. Unexpended items which are unencumbered at year-end must be re -appropriated in the subsequent year. Budgets are adopted for all governmental funds (general, special revenue, and capital projects funds). The City Manager is authorized to transfer budgeted amounts within departments within any fund; however, any revisions that increase the total expenditures of any department or fund must be approved by the City Commission. All necessary supplemental appropriations are adopted by the City Commission and are included in the reported budgetary data. The budget presented in the accompanying required supplemental information is prepared in conformity with accounting principles generally accepted in the United States of America. 63 Page 104 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS - GENERAL EMPLOYEES' PENSION PLAN City reporting period date 9/30/2022 9/30/2021 9/29/2020 9/30/2019 Measurement date 9/30/2021 9/29/2020 9/30/2019 9/30/2018 Total pension liability Service cost $ 244,995 $ 288,450 $ 332,673 $ 345,019 Interest 1,633,199 1,604,466 1,566,226 1,574,193 Change in assumptions (420,148) - 695,507 Difference between expected and actual experience 207,558 (44,031) 40,197 (473,189) Benefit payments, including refunds of of employee contributions (1,429,935) (1,329,553) (1,327,161) (1,501,456) Employee buy-back - - - Net change in total pension liability 235,669 519,332 611,935 640,074 Total pension liability, beginning 24,665,518 24,146,186 23,534,251 22,894,177 Total pension liability, ending (a) $ 24,901,187 $ 24,665,518 $ 24,146,186 $ 23,534,251 Plan fiduciary net position Contributions - City $ 1,248,604 $ 1,362,952 $ 1,424,479 $ 1,332,119 Contributions - Employee 87,209 96,921 107,745 117,536 Net investment income (loss) 4,891,453 1,138,973 619,176 1,554,225 Benefit payments, including refunds of employee contributions (1,429,935) (1,329,553) (1,327,161) (1,501,456) Administrative expenses (19,631) (48,109) (40,584) (31,261) Net change in plan fiduciary net position 4,777,700 1,221,184 783,655 1,471,163 Plan fiduciary net position, beginning 21,719,136 20,497,952 19,714,297 18,243,134 Plan fiduciary net position, ending (b) $ 26,496,836 $ 21,719,136 $ 20,497,952 $ 19,714,297 Net pension liability (asset) (a) -(b) $ (1,595,649) $ 2,946,382 $ 3,648,234 $ 3,819,954 Plan fiduciary net position as a percentage of total pension liability Covered payroll Net pension liability (asset) as a percentage of covered payroll 64 106.41% 88.05% 84.89% 83.77% $ 1,453,483 $ 1,615,350 $ 1,795,750 $ 1,958,933 -109.78% 182.40% 203.16% 195.00% Continued... Page 105 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS - GENERAL EMPLOYEES' PENSION PLAN City reporting period date 9/30/2018 9/30/2017 9/30/2016 9/30/2015 Measurement date 9/30/2017 9/30/2016 9/30/2015 9/30/2014 Total pension liability Service cost $ 346,460 $ 348,604 $ 402,093 $ 399,576 Interest 1,485,239 1,437,296 1,404,316 1,386,245 Change in assumptions 559,117 - - 1,814,460 Difference between expected and actual experience 291,669 164,601 (162,280) - Benefit payments, including refunds of of employee contributions (1,319,107) (1,207,804) (1,031,191) (707,218) Employee buy-back - - Net change in total pension liability 1,363,378 742,697 612,938 2,893,063 Total pension liability, beginning 21,530,799 20,788,102 20,175,164 17,282,101 Total pension liability, ending (a) $ 22,894,177 $ 21,530,799 $ 20,788,102 $ 20,175,164 Plan fiduciary net position Contributions - City $ 1,175,572 1,112,344 $ 863,613 $ 950,980 Contributions - Employee 124,024 128,204 136,191 157,383 Net investment income (loss) 1,792,192 1,515,746 162,326 778,981 Benefit payments, including refunds of employee contributions (1,319,107) (1,207,804) (1,031,191) (707,218) Administrative expenses (53,880) (32,495) (41,909) (31,529) Net change in plan fiduciary net position 1,718,801 1,515,995 89,030 1,148,597 Plan fiduciary net position, beginning 16,524,333 15,008,338 14,919,308 13,770,711 Plan fiduciary net position, ending (b) $ 18,243,134 $ 16,524,333 $ 15,008,338 $ 14,919,308 Net pension liability (asset) (a) -(b) $ 4,651,043 $ 5,006,466 $ 5,779,764 $ 5,255,856 Plan fiduciary net position as a percentage of total pension liability Covered payroll Net pension liability as a percentage of covered payroll 79.68% 76.75% 72.20% 73.95% $ 2,067,067 $ 2,136,733 $ 2,269,850 $ 2,623,050 225.01% 234.30% 254.63% 200.37% Additional years will be added to this schedule annually until 10 years' data is presented. Change of Assumptions: For measurement date September 30, 2021: • Reflects updated mortality tables to those used by Florida Retirement System (FRS) as mandated by Section 112.63(1)(f), Florida Statutes. For measurement date September 30, 2018: • The assumed investment return assumption was reduced from 7.00% to 6.75%. • The assumed rates of salary increase, retirement and withdrawal were revised based on a 7 -year experience study performed for the Plan. 65 Page 106 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS - POLICE OFFICERS' PENSION PLAN City reporting period date 9/30/2022 9/30/2021 9/29/2020 9/30/2019 Measurement date 9/30/2021 9/29/2020 9/30/2019 9/30/2018 Total pension liability Service cost $ 396,817 $ 369,089 $ 332,419 $ 329,254 Interest 1,090,158 1,034,146 1,026,422 1,016,983 Change in excess State money - (120,454) Difference between expected and actual experience (130,811) 103,400 (351,261) (209,232) Change of assumptions (478,322) - 454,983 Benefit payments, including refunds of of employee contributions (693,227) (715,876) (1,143,778) (690,688) Net change in total pension liability 184,615 790,759 (136,198) 780,846 Total pension liability, beginning 16,100,283 15,309,524 15,445,722 14,664,876 Total pension liability, ending (a) $ 16,284,898 $ 16,100,283 $ 15,309,524 $ 15,445,722 Plan fiduciary net position Contributions - City $ 870,477 $ 745,022 $ 826,705 $ 854,780 Contributions - State of Florida 274,267 132,844 - 236,772 Contributions - Employee 168,456 161,166 142,024 131,498 Net investment income (loss) 2,896,388 607,277 307,543 853,894 Benefit payments, including refunds of employee contributions (693,227) (715,876) (1,143,777) (690,688) Administrative expenses (34,284) (35,623) (38,763) (25,152) Other - - - Net change in plan fiduciary net position 3,482,077 894,810 93,732 1,361,104 Plan fiduciary net position, beginning 13,153,186 12,258,376 12,164,644 10,803,540 Plan fiduciary net position, ending (b) $ 16,635,263 $ 13,153,186 $ 12,258,376 $ 12,164,644 Net pension liability (asset) (a) -(b) $ (350,365) $ 2,947,097 $ 3,051,148 $ 3,281,078 Plan fiduciary net position as a percentage of total pension liability 102.15% 81.70% 80.07% 78.76% Covered payroll $ 2,105,700 $ 2,014,575 $ 1,775,300 $ 1,643,725 Net pension liability (asset) as a percentage of covered payroll -16.64% 146.29% 171.87% 199.61% 66 Continued... Page 107 of 251 CITY OF ATLANTIC BEACH, FLORIDA SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS - POLICE OFFICERS' PENSION PLAN City reporting period date Measurement date Total pension liability Service cost Interest Change in excess State money Difference between expected and actual experience Change of assumptions Benefit payments, including refunds of of employee contributions Net change in total pension liability Total pension liability, beginning Total pension liability, ending (a) Plan fiduciary net position Contributions - City Contributions - State of Florida Contributions - Employee Net investment income (loss) Benefit payments, including refunds of employee contributions Administrative expenses Other (change in excess State money) Net change in plan fiduciary net position Plan fiduciary net position, beginning Plan fiduciary net position, ending (b) Net pension liability (asset) (a) -(b) Plan fiduciary net position as a percentage of total pension liability Covered payroll Net pension liability as a percentage of covered payroll 9/30/2018 9/30/2017 9/30/2016 9/30/2017 9/30/2016 9/30/2015 $ 335,185 $ 279,863 $ 291,761 970,877 931,370 900,982 120,454 187,216 (2,998) (213,426) (40,955) (643,872) (754,465) (553,042) 808,451 453,770 546,729 13,856,425 13, 402,655 12, 855, 926 $ 14,664,876 $ 13,856,425 $ 13,402,655 $ 945,540 $ 729,483 $ 112,972 129,552 117,274 950,447 804,901 (643,872) (754,465) (51,481) (29,933) 1,330,186 980,232 9,473,354 8,493,122 $ 10,803,540 $ 9,473,354 $ $ 3,861,336 $ 4,383,071 $ Agenda Item #2.B. 08 Aug 2022 9/30/2015 9/30/2014 269,182 879,486 1,275,669 (585,616) 1,838,721 11,017,205 $ 12,855,926 574,014 $ 563,203 103,528 96,217 112,354 103,095 43,534 642,480 (553,042) (585,616) (35,984) (22,742) 120,454 - 364,858 796,637 8,128,264 7,331,627 8,493,122 $ 8,128,264 4,909,533 $ 4,727,662 73.67% 68.37% 63.37% 63.23% $ 1,619,400 $ 1,465,925 $ 1,404,425 $ 1,472,786 238.44% 299.00% 349.58% 321.00% Additional years will be added to this schedule annually until 10 years' data is presented. Change of Assumptions: For measurement date September 30, 2021: • Reflects updated mortality tables to those used by Florida Retirement System (FRS) as mandated by Section 112.63(1)(f), Florida Statutes. For measurement date September 30, 2018: • The assumed investment return assumption was reduced from 7.00% to 6.75%. • The assumed rates of salary increase, retirement and withdrawal were revised based on a 7 -year experience study performed for the Plan. 67 Page 108 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA SCHEDULE OF CONTRIBUTIONS — ALL PENSION PLANS Contributions in Relation to Contributions Year Actuarially the Actuarially Contribution as a % of Ended Determined Determined Excess Covered Covered September 30, Contribution Contribution (Deficiency) Payroll Payroll General Employees' Plan 2021 $ 1,248,604 $ 1,248,604 $ $ 1,453,483 85.90% 2020 $ 1,355,973 $ 1,362,952 $ 6,979 $ 1,615,350 84.38% 2019 $ 1,424,479 $ 1,424,479 $ $ 1,795,750 79.33% 2018 $ 1,332,118 $ 1,332,119 $ 1 $ 1,958,933 68.00% 2017 $ 1,175,572 $ 1,175,572 $ $ 2,067,067 56.87% 2016 $ 1,112,344 $ 1,112,344 $ $ 2,136,733 52.06% 2015 $ 863,613 $ 863,613 $ $ 2,269,850 38.05% 2014 $ 950,980 $ 950,980 $ - $ 2,623,050 36.25% Police Officers' Plan 2021 $ 668,499 $ 1,144,744 $ 476,245 $ 2,105,700 54.36% 2020 $ 668,090 $ 877,866 $ 209,776 $ 2,014,575 43.58% 2019 $ 826,705 $ 826,705 $ - $ 1,775,300 46.57% 2018 $ 841,726 $ 1,091,552 $ 249,826 $ 1,643,725 66.41% 2017 $ 849,061 $ 945,540 $ 96,479 $ 1,619,400 58.39% 2016 $ 825,700 $ 842,455 $ 16,755 $ 1,465,925 57.47% 2015 $ 665,091 $ 677,542 $ 12,451 $ 1,404,425 48.24% 2014 $ 654,280 $ 659,420 $ 5,140 $ 1,472,786 44.77% Additional years will be added to this schedule annually until 10 years; data is presented. 68 Page 109 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA NOTES TO THE SCHEDULE OF CONTRIBUTIONS — ALL PENSION PLANS Significant methods and assumptions used in calculating the actuarially determined contributions: The following pertain to both City's defined benefit pension plans unless separately stated. • Valuation Date: October 1, 2019. Actuarially determined contribution rates are calculated as of September 30, two years prior to the end of the fiscal year in which contributions are required. • Actuarial Cost Method: Entry Age Normal Cost Method • Amortization Method: o General Employees' Plan — Closed, Level Dollar Method o Police Officers' Plan - Closed, Level % of Pay Method • Remaining Amortization Period: o General Employees' Plan —10 Years. o Police Officers' Plan - 28 years. • Asset Valuation Method: 4 -year smoothed market value where the difference between the expected and actual return on market value of assets is phased in over a period of four years at a rate of 25% per year. Inflation:2.50% Salary Increases: o General Employees Plan — Age Based ranging from 4.8% to 9.5% (including 2.5% price inflation). o Police Officers' Plan — Age Based ranging from 4.5% to 18.5% (including 2.5% price inflation). Payroll Growth: o General Employees Plan — None o Police Officers' Plan — 3.50% • Investment Rate of Return: 6.75% per year compounded annually, net of investment expenses, including inflation. • Retirement Age: Experience -based table of rates (from Experience Study dated August 9, 2017 for the period October 1, 2009 to September 30, 2016) that vary by age. • Mortality:RP-2000 Combined Healthy Participant Mortality Table (for preretirement mortality) and the RP -2000 Mortality Table for Annuitants (for postretirement mortality), with mortality improvements projected to all future years after 2000 using Scale BB. o General Employees' Plan — For males, the base mortality rates include a 50% blue collar adjustment and a 50% white collar adjustment and for females, the base mortality rates include a 100% white collar adjustment. o Police Officers' Plan - For males, the base mortality rates include a 90% blue collar adjustment and a 10% white collar adjustment and for females, the base mortality rates include a 100% white collar adjustment. 69 Page 110 of 251 CITY OF ATLANTIC BEACH, FLORIDA SCHEDULE OF INVESTMENT RETURNS — ALL PENSION PLANS General Employees' Plan Annual money -weighted rate of return net of investment expenses Police Officers' Plan Annual money -weighted rate of return net of investment expenses Agenda Item #2.B. 08 Aug 2022 Year Ended September 30, 2020 2020 2019 2018 2017 2016 2015 23.65% 6.41% 4.04% 8.67% 10.92% 10.18% 1.10% 23.67% 6.15% 4.38% 8.26% 10.80% 9.93% 0.53% Additional years will be added to this schedule annually until 10 years; data is presented. 70 Page 111 of 251 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA SCHEDULE OF CHANGES IN TOTAL OPEB LIABILITY AND RELATED RATIOS Reporting date 9/30/2021 9/30/2020 9/30/2019 9/30/2018 Measurement date 9/30/2020 9/30/2019 9/30/2018 9/30/2017 Total OPEB Liability Service cost $ 55,135 $ 38,095 $ 39,404 $ 41,222 Interest 11,812 19,049 16,906 14,667 Difference between expected and actual experience - (203,632) - - Changes in assumptions (26,153) 78,146 (18,238) (21,261) Benefit payments (11,666) (21,386) (23,456) (22,404) Net change in total OPEB Liability 29,128 (89,728) 14,616 12,224 Total OPEB Liability - beginning 380,227 469,955 455,339 443,115 Total OPEB Liability - ending $ 409,355 $ 380,227 $ 469,955 $ 455,339 Covered -employee payroll $ 7,602,334 $ 5,196,501 $ 6,647,363 $ 6,272,956 Total OPEB liability as a percentage of covered -employee payroll 5,38% 7.32% 7.07% 7.26% Notes to Schedule: No assets are being accumulated in a trust to pay for plan benefits. Changes in Assumptions: Changes in assumptions reflect the effects of changes in the discount rate of each period. The following are the discount rates used for each measurement date. Measurement Date September 30, 2020 September 30, 2019 September 30, 2018 September 30, 2017 September 30, 2016 Discount Rate 2.41% 2.75% 3.83% 3.50% 3.10% Additional changes in assumptions for the following measurement dates: • September 30, 2019 o Per capita costs and premiums were updated based on information provided. o Assumed ultimate rate of inflation was revised from 2.5% to 2.25% and the healthcare cost trend assumption was revised to reflect this change. Additional years will be added to this schedule annually until 10 years; data is presented. 71 Page 112 of 251 SUPPLEMENTARY INFORMATION Agenda Item #2.B. 08 Aug 2022 Page 113 of 251 CITY OF ATLANTIC BEACH, FLORIDA COMBINING BALANCE SHEET - NON -MAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2021 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED SEPTEMBER 30, 2020 2021 Special Revenue Funds Local Convention Tree Option Development Half -Cent Court Cost Parking Radio Replacement Gas Tax Tax Sales Tax Training Facilities Communication ASSETS Equity in pooled cash and investments $ 116,072 $ $ 157,855 $ 1,375,319 $ 10,327 $ 107,771 $ 112,769 Cash with fiscal agent - - - - Receivables, net Customer accounts, net - - - - - Intergovernmental and other - 80,468 38,420 187,875 230 11,647 1,576 Prepaid expenditures - - - - TOTAL ASSETS $ 116,072 $ 80,468 $ 196,275 $ 1,563,194 $ 10,557 $ 119,418 $ 114,345 LIABILITIES Accounts payable and accrued liabilities Construction costs payable Due to other funds Deposits TOTAL LIABILITIES FUND BALANCE Nonspendable: Prepaids Restricted for: Public safety Road maintenance and construction Other capital projects Other purposes Committed to: Conservation and resource management Unassigned TOTAL FUND BALANCES 116,072 116,072 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCE $ 116,072 TSZ JO tiTT abed 201,876 201,876 (121,408) 6,995 4,212 11,207 10,557 - 114,345 1,551,987 196,275 119,418 (121,408) 196,275 $ 80,468 $ 196,275 72 1,551,987 10,557 $ 1,563,194 $ 10,557 119,418 114,345 $ 119,418 $ 114,345 Continued... TSZ JO Su @Sed CITY OF ATLANTIC BEACH, FLORIDA COMBINING BALANCE SHEET - NON -MAJOR GOVERNMENTAL FUNDS (CONCLUDED) FOR THE YEAR ENDED SEPTEMBER 30, 2021 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED SEPTEMBER 30, 2020 2021 Special Revenue Funds Total Totals Community Special Non -Major Contraband Development Police Revenue Debt Capital Governmental 2020 Revenue Block Grants Grants Funds Service Projects Funds Totals ASSETS Equity in pooled cash and investments $ 8,304 $ - $ 8,728 $ 1,897,145 $ - $ 2,428,634 $ 4,325,779 $ 2,312,277 Cash with fiscal agent - 94,850 Receivables, net Customer accounts, net - - - 115,512 Intergovernmental and other 100 1,548 321,864 - - 321,864 239,328 Prepaid expenditures - - _ TOTAL ASSETS $ 8,304 $ 100 $ 10,276 $ 2,219,009 $ - $ 2,428,634 $ 4,647,643 $ 2,761,967 LIABILITIES Accounts payable and accrued liabilities - - - 6,995 - 3,734 10,729 217,785 Construction costs payable - 3,134 7,346 - 7,346 16,666 Due to other funds 214,453 8,083 424,412 19,850 44,067 488,329 283,396 Deposits 1,765 1,765 1,765 2,766 TOTAL LIABILITIES 1,765 217,587 8,083 440,518 19,850 47,801 508,169 520,613 FUND BALANCE Nonspendable: Prepaids Restricted for: Public safety 6,539 - 2,193 133,634 - 133,634 299,845 Road maintenance and construction - 1,551,987 - 2,123,644 3,675,631 1,318,572 Other capital projects - - - 257,189 257,189 257,689 Other purposes - - 315,693 - 315,693 308,383 Committed to: Conservation and resource management - - 116,072 - 116,072 77,940 Unassigned (217,487) - (338,895) (19,850) (358,745) (21,075) TOTAL FUND BALANCES 6,539 (217,487) 2,193 1,778,491 (19,850) 2,380,833 4,139,474 2,241,354 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCE $ 8,304 $ 100 $ 10,276 $ 2,219,009 $ - $ 2,428,634 $ 4,647,643 $ 2,761,967 73 TSZ JO 9TT @Sed CITY OF ATLANTIC BEACH, FLORIDA COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - NON -MAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2021 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED SEPTEMBER 30, 2020 2021 Special Revenue Funds Local Convention Tree Option Development Half -Cent Court Cost Parking Radio Replacement Gas Tax Tax Sales Tax Training Facilities Communication REVENUES: Non -property taxes $ - $ 463,472 $ 158,290 $ 1,039,813 $ - $ $ Charges for services - - - - 66,595 Fines and forfeitures - - - 3,742 - 21,702 Investment earnings (loss) - 92 (370) (4,332) 45 - (277) Miscellaneous revenues 40,890 - - - - - Total revenues 40,890 463,564 157,920 1,035,481 3,787 66,595 21,425 EXPENDITURES: General government 2,550 - - - - Public safety - - 17,244 Transportation - - - 341,160 - Culture/recreation - - - Capital outlay - - - 209,773 - Debt service - - Total expenditures 2,550 - 550,933 17,244 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 38,340 463,564 157,920 484,548 (13,457) 66,595 21,425 OTHER FINANCING SOURCES (USES) Transfers in - - Transfers (out) (537,844) (120,884) (540,000) - - - TOTAL OTHER FINANCING SOURCES (USES) (537,844) (120,884) (540,000) - - - NET CHANGE IN FUND BALANCE 38,340 (74,280) 37,036 (55,452) (13,457) 66,595 21,425 FUND BALANCE, beginning of year 77,732 (47,128) 159,239 1,607,439 24,014 52,823 92,920 FUND BALANCE, end of year $ 116,072 $ (121,408) $ 196,275 $ 1,551,987 $ 10,557 $ 119,418 $ 114,345 74 Continued... TSZ JO LTT abed CITY OF ATLANTIC BEACH, FLORIDA COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - NON -MAJOR GOVERNMENTAL FUNDS (CONCLUDED) FOR THE YEAR ENDED SEPTEMBER 30, 2021 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED SEPTEMBER 30, 2020 2021 Special Revenue Funds Total Totals Community Special Non -Major Contraband Development Police Revenue Debt Capital Governmental 2020 Revenue Block Grants Grants Funds Service Projects Funds Totals REVENUES: Non -property taxes $ - $ - $ - $ 1,661,575 $ - $ - $ 1,661,575 $ 1,458,320 Charges for services - - 66,595 - - 66,595 52,823 Fines and forfeitures 7,534 - 32,978 - - 32,978 20,766 Investment earnings (loss) (18) - - (4,860) - (12,394) (17,254) 49,390 Miscellaneous revenues - - - 40,890 - - 40,890 22,506 Total revenues 7,516 - - 1,797,178 - (12,394) 1,784,784 1,603,805 EXPENDITURES: General government - - 2,550 - - 2,550 22,714 Public safety - - 17,244 - - 17,244 41,986 Transportation - - - 341,160 - 341,160 - Culture/recreation - - - - - 265 Capital outlay - - 209,773 40,752 250,525 367,084 Debt service - - - - 120,884 - 120,884 118,458 Total expenditures - 570,727 120,884 40,752 732,363 550,507 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 7,516 - 1,226,451 (120,884) (53,146) 1,052,421 1,053,298 OTHER FINANCING SOURCES (USES) Transfers in - - - 120,8841,096,667 1,217,551 1,288,458 Transfers (out) - (16,667) - (1,215,395) - (1,215,395) (1,498,213) TOTAL OTHER FINANCING SOURCES (USES) - (16,667) - (1,215,395) 120,884 1,096,667 2,156 (209,755) NET CHANGE IN FUND BALANCE 7,516 (16,667) - 11,056 1,043,521 1,054,577 843,543 FUND BALANCE, beginning of year (977) (200,820) 2,193 1,767,435 (19,850) 1,337,312 3,084,897 2,241,354 FUND BALANCE, end of year $ 6,539 $ (217,487) $ 2,193 $ 1,778,491 $ (19,850) $ 2,380,833 $ 4,139,474 $ 3,084,897 75 Agenda Item #2.B. 08 Aug 2022 CITY OF ATLANTIC BEACH, FLORIDA HISTORICAL REVENUES AND EXPENSES FOR THE YEARS ENDED SEPTEMBER 30, 2017, THROUGH SEPTEMBER 30, 2021 2021 2020 2019 2018 2017 Revenues Operating Revenues: Water: Customer charges $ 3,677,424 $ 3,550,004 $ 3,462,039 $ 3,206,520 $ 3,262,314 Miscellaneous charges 68,937 43,252 67,291 64,563 65,198 Total water 3,746,361 3,593,256 3,529,330 3,271,083 3,327,512 Sewer: Customer charges 6,096,086 5,750,479 5,399,935 5,092,613 5,111,353 Miscellaneous charges 8 - - 590 Total sewer 6,096,094 5,750,479 5,399,935 5,092,613 5,111,943 Total operating revenues 9,842,455 9,343,735 8,929,265 8,363,696 8,439,455 Non-operating revenues Investment income (loss): Water (27,591) 143,198 163,209 (7,606) 21,455 Sewer (22,584) 158,264 115,389 (8,249) 17,281 Total non-operating revenues (50,175) 301,462 278,598 (15,855) 38,736 Total revenues 9,792,280 9,645,197 9,207,863 8,347,841 8,478,191 Expenses Operating expenses: Water 1,321,892 1,044,002 1,299,974 1,348,985 1,488,854 Sewer 3,100,956 2,222,833 2,387,924 2,393,828 2,309,637 Total operating expenses 4,422,848 3,266,835 3,687,898 3,742,813 3,798,491 Administrative, non divisional and other Water 584,856 642,424 508,655 508,655 502,058 Sewer 698,988 678,890 624,796 624,796 591,161 Total administrative non - divisional and other 1,283,844 1,321,314 1,133,451 1,133,451 1,093,219 Total expenses 5,706,692 4,588,149 4,821,349 4,876,264 4,891,710 Net revenues available for debt service 4,085,588 5,057,048 4,386,514 3,471,577 3,586,481 Non-operating income(expense) Interest expense (320,482) (344,186) (381,546) (404,297) (455,259) Loan amortization (93,910) (93,910) (93,910) (93,910) (93,910) Total non-operating income (expense) (414,392) (438,096) (475,456) (498,207) (549,169) Change in net position before depreciation expense and interfund transfers $ 3,671,196 $ 4,618,952 $ 3,911,058 $ 2,973,370 $ 3,037,312 76 Page 118 of 251 CITY OF ATLANTIC BEACH, FLORIDA SCHEDULES OF NET REVENUES IN ACCORDANCE WITH BOND RESOLUTIONS — ENTERPRISE FUNDS (WATER AND SEWER) FOR THE YEARS ENDED SEPTEMBER 30, 2021 AND SEPTEMBER 30, 2020 2021 2020 Gross revenues: Utility $ 9,842,455 $ 9,343,735 Connection charges 34,333 24,957 Interest (44,607) 234,288 Total Gross Revenues 9,832,181 9,602,980 Operating Expenses Personnel services 1,776,734 1,827,004 Contractual services 673,262 375,144 Supplies 513,146 507,960 Repairs and maintenance 876,185 (13,952) Utilities 349,132 351,447 Intergovernmental charges 1,283,844 1,321,314 Other expenses 234,388 219,231 Total operating expenses 5,706,691 4,588,148 Total net revenues in accordance with Bond resolutions $ 4,125,490 $ 5,014,832 Total debt service $ 1,895,860 $ 1,853,625 Debt service coverage ratio 217.61% 270.54% Required debt service coverage ratio 110.00% 110.00% 77 Agenda Item #2.B. 08 Aug 2022 Page 119 of 251 CITY OF ATLANTIC BEACH, FLORIDA OTHER BOND COVENANT DISCLOSURES FOR THE YEAR ENDED SEPTEMBER 30, 2017, THROUGH SEPTEMBER 30, 2021 Utility Service Tax Collections (last five years) Year Electricity Communications Gas 2021 $ 441,950 $ 471,029 $ 13,068 $ 2020 499,712 489,444 14,122 2019 587,563 484,505 12,518 2018 498,379 497,133 16,262 2017 475,895 479,551 15,229 Ad Valorem Tax Collections (last five years) Year Total 2021 $ 6,341,798 2020 5,912,053 2019 5,519,446 2018 5,063,409 2017 4,730,476 78 Fuel Oil Agenda Item #2.B. 08 Aug 2022 Total $ 926,047 1,003,278 1,084,586 1,011,774 970,675 Page 120 of 251 OTHER STATISTICAL INFORMATION Agenda Item #2.B. 08 Aug 2022 Page 121 of 251 CITY OF ATLANTIC BEACH, FLORIDA MAJOR UTILITY CUSTOMERS FOR THE YEAR ENDED SEPTEMBER 30, 2021 (UNAUDITED) Annual Billings Fleet Landing (retirement community) $ 464,152 Navy (Federal Government) 354,449 PAC -2160 Mayport GP, LLC 178,372 John's Creek Estates (mobile home park) 149,593 City of Atlantic Beach, Florida 134,990 Hanna Park (regional park) 126,750 Yes Companies 124,050 PBG MAYPORT LLC 123,325 Sea Turtle Inn 119,241 Seaside Apartments (apartment complex) 71,029 $ 1,845,951 79 Agenda Item #2.B. 08 Aug 2022 Page 122 of 251 Agenda Item #2.B. 08 Aug 2022 ADDITIONAL ELEMENTS OF REPORT PREPARED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS, ISSUED BY THE COMPTROLLER GENERAL OF THE UNITED STATES; THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA; AND OTHER CONTRACT REQUIREMENTS Page 123 of 251 Agenda Item #2.B. 08 Aug 2022 PURVIS GRAY INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF BASIC FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Honorable Mayor, City Commissioners, and City Manager City of Atlantic Beach Atlantic Beach, Florida We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of City of Atlantic Beach, Florida, (the City), as of and for the year ended September 30, 2021, and the related notes to the financial statements, which collectively comprise the City's basic financial statements, and have Issued our report thereon dated July 20, 2022. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the City's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. CERTIFIED PUBLIC ACCOUNTANTS r,.11rlral1dr I th.11.1 1 1,1/1,iihowt,I liar solo I 01/01200 In 1 1 rlkr•l.11kl Tampa lTlurvisgray,cam rd,r1,1+,1^014111431,a .101 111iirtn111'011101 1.1 I,11,•IPnldi 114 lu,l1lwoulrnl \1 ullm . 1 Ilu ill n 1 ililL u.. 4 80 Page 124 of 251 Agenda Item #2.B. 08 Aug 2022 Honorable Mayor, City Commissioners, and City Manager City of Atlantic Beach Atlantic Beach, Florida INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF BASIC FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Compliance and Other Matters As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, non-compliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of non-compliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control and compliance. Accordingly, this communication Is not suitable for any other purpose. t,c)wtd/ July 20, 2022 Gainesville, Florida 81 Page 125 of 251 Agenda Item #2.B. 08 Aug 2022 PuRVIs GRAY INDEPENDENT ACCOUNTANT'S REPORT ON COMPLIANCE WITH FLORIDA STATUTES SECTION 218.415 — INVESTMENTS OF PUBLIC FUNDS Honorable Mayor, City Commissioners, and City Manager City of Atlantic Beach Atlantic Beach, Florida We have examined the City of Atlantic Beach, Florida's (the City) compliance with Section 218.415, Florida Statutes during the period ended September 30, 2021, as required by Section 10.556(10)(a), Rules of the Auditor General. Management is responsible for the City's compliance with those requirements. Our responsibility is to express an opinion on the City's compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the City's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis far our opinion. Our examination does not provide a legal determination of the City's compliance with specified requirements. In our opinion, the City complied, in all material respects, with the aforementioned requirements for the year ended September 30, 2021. This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, federal and other granting agencies and pass-through entities, the City, its management, and is not intended to be, and should not be, used by anyone other than these specified parties. \-PumAttdi July 20, 2022 Gainesville, Florida CERTIFIED PUBLIC ACCOUNTANTS rAuuc,rine 1 HHr.11n 1 IirUithoacc 1 tiiirfsrtht I i)rlemlu l 1 mkeltomf I Tampa purvisgray.com ,N01,t1,a.,n luutu,4001011111A1,i111111111u,51.1l.1'111h1.tPubli 1 nunlunl>, Ali Illakvoiah•nr r,taarl.cr iF1 the RN) AllureI •. 82 Page 126 of 251 Agenda Item #2.B. 08 Aug 2022 PURVIS MANAGEMENT LETTER Honorable Mayor, City Commissioners, and City Manager City of Atlantic Beach Atlantic Beach, Florida Report on the Financial Statements We have audited the financial statements of the City of Atlantic Beach, Florida (the City) as of and for the year ended September 30, 2021, and have issued aur report thereon dated July 20, 2022. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Auditor General. Other Reporting Requirements We have issued our Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards, and Independent Accountant's Report on an examination conducted in accordance with American Institute of Certified Public Accountants Professional Standards, AT< Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports and schedule, which are dated July 20, 2022, should be considered in conjunction with this management letter. Prior Audit Findings Section 10.554(1)0)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial report. There were no such findings or recommendations made in the preceding financial audit report. Official Title and Legal Authority Section 10.554(1)(1)4,, Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. This information is included in Note 1 to the financial statements. Financial Condition and Management Sections 10.554(1)(i)5.(a) and 10.556(7), Rules of the Auditor General, require that we apply appropriate procedures and report the results of our determination as to whether or not the City has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and identification of the specific condition(s) met. In connection with our audit, we determined that the City did not meet any of the conditions described in Section 218.503(1), Florida Statutes. CERTIFIED PUBLIC ACCOUNTANTS (6IlrreNrlllr 14.)..d1,7 I Ii11l,rliil.,vrr luruul;l 1lrl.uulu 11dkchoki f Idrup,l purviscJray.carn nd,. d 1 .0 Il11 11.111.011)110, i '111111,1141011 li,0111l.10. lu if 0,r...0140i N l.'10111q n 1 IIS, Ill1L All Luh L. 83 Page 127 of 251 Agenda Item #2.B. 08 Aug 2022 Honorable Mayor, City Commissioners, and City Manager City of Atlantic Beach Atlantic Beach, Florida MANAGEMENT LETTER Pursuant to Sections 10.554(1)(i)5(c) and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures. It is management's responsibility to monitor the City's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. Section 10.554(1)(1)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations. Special District Component Units Section 10.554(1)(i)5.(d), Rules of the Auditor General, requires that we determine whether or not a special district that is a component unit of a county, municipality, or special district, provided the financial Information necessary for proper reporting of the component unit, within the audited financial statements of the county, municipality, or special district in accordance with Section 218.39(3)(b), Florida Statutes. In connection with our audit, we determined that there were no special district component units that were required to be reported in accordance with Section 218.39(3)(b), Florida Statutes. Additional Matters Section 10.554(1)(1)3., Rules of the Auditor General, requires that we address non-compliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings. Purpose of this Letter Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, federal and other granting agencies, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties. July 20, 2022 Gainesville, Florida 84 Page 128 of 251 Agenda Item #3.A. 08 Aug 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 Manger' - TODAY'S DATE: July 22, 2022 MEETING DATE: August 8, 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: Budget Meetings are scheduled for the following dates in the Commission Chamber: August 8 at 5 pm August 15 at b pm August 22 at 5 pm BUDGET: None RECOMMENDATION: Approve the 90 -Day Calendar for August through October 2022. ATTACHMENT: I) Mayor and Commission 90 -Day Calendar (August through October 2022) REVIEWED BY CITY MANAGER: Page 129 of 251 TSZ Jo 0ET a0ed MAYOR AND COMMISSION August 2022 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY 7 Songwriters Concert 6 pm 14 21 Acoustic Night 6 pm 28 1 2 8 Budget 9 Workshop 5 pm Commission Mtg 6:30 pm (Invoc-Norris) 15 Budget Workshop 6 pm CARAC Mtg 6 pm 16 Community Development Board Meeting 6 pm 22 Budget 23 Workshop 5 pm Commission Mtg 6:30 pm (Invoc-i<el Iy) 3 10 Mayor's Advisory Council Noon ESC Tree Subcom 5:15 pm ESC Mto 6pm 4 11 Pension Board Meetings 6:30 pm 5 12 17 18 19 ESC Outreach Subcommittee 3:30 pm 24 ESC LEED Subcommittee Noon 29 30 31 25 26 6 13 20 27 TSZ Jo TET abed MAYOR AND COMMISSION September 2022 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY 6 Labor Day City Offices Closed 12 13 Commission Mtg CARAC Mtg 6:30 pm• 6 pm (Invoc — Norris) ; 19 26 Commission Mtg 6:30 pm (Invoc — Glasser) 20 Community Development Board Meeting bpm 27 14 Mayor's Advisory Council Noon 21 ESC Tree Subcom 5:15 nm ESC Mts 6 nm ESC Outreach Subcommittee 3.30 pm 28 ESC LEED Subcommittee Noon Special Magistrate Hearing 2 pm 8 15 22 29 n 9 16 23 30 10 17 24 TSZ Jo ZET abed MAYOR AND COMMISSION October 2022 SUNDAY MONDAY TUESDAY WEDNESDAY Ti-IL'RSD_1Y FRIDAY SATURDAY 9 16 23 30 10 Commission Mtg 6:30 prn (Invoc — Bole) 17 2q Commission Mtg 6:30 pm (Invoc —Waters) 31 4 11 CARAC Mtg 6 pm 13 Community Development Board bpm 25 12 Mayor's Advisory Council Noon ESC Tree Subcom 5:15 pm ESC Mtg 6 pm 19 ESC Outreach Subcommittee 3:30 pm 26 ESC LEED Subcommittee Noon h 13 20 27 14 21 28 8 15 22 29 COMPLETE STREETS IMPLEMENTATION PLAN MAIN STREET CORRIDOR Agenda Item #3.B. 08 Aug 2022 Prepared for: City of AtLantic Beach Address: 800 Seminole Road, Atlantic Beach, FL 32233 Page 133 of 251 Agenda Item #3.B. 08 Aug 2022 TABLE OF CONTENTS' •••••••••••••� TITLE PAGE NUMBER PROJECT TEAM 3 COMPLETE STREETS VISION 4 COMPLETE STREETS POLICY 5 PROJECT APPROACH 7 TRAFFIC CALMING 8 SHORT-TERM 19 RECOMMENDATIONS LONG-TERM 27 RECOMMENDATIONS FUNDING STRATEGIES 30 NEXT STEPS 31 APPENDIX 32 Page 134 of 251 Agenda Item #3.B. 08 Aug 2022 TEAM INFORMATION: • • • • • • • • • • • • 9i 410 fr do Qr a is ii • • • • • • • • • • • • • Mayor of the City of Atlantic Beach a Mayor Ellen Glasser • Commissioner Of Atlantic Beach 6 Commissioner Brittany Norris Seat 5 Mayor Pro Tem • City of Atlantic Beach City Manager 0 Shane Corbin AICP • City of Atlantic Beach Planning Director, Amanda Askew, AICP • Chief of Police, Chief Vic Gualillo • City of Atlantic Beach City Engineer, Steve Swan PE • Public Works Director, Scott Williams AE Engineering, Inc. Heather Neville, AICP D D DDEC, LLC ©0 Uyen Dang, PE Page 135 of 251 The City of Atlantic Beach would like to improve Main Street utilizing the Complete Streets Policy from W. 1st Street to Dutton Island Road. The purpose of the Complete Streets Implementation Study is to revisit community concerns and desires, Leverage the policy objectives and review existing facilities. The Implementation Plan that follows identifies scalable short- and long- term projects that align with the City's vision to provide for safer, efficient, and affordable modes of transportation. This project is expected to revitalize the area, encourage economic development, and promote multi- modal connections. This wilt support the vision of Marsh Oaks residents, businesses, and other other stakeholders. Agenda Item #3.B. 08 Aug 2022 A COMPLETE STREETS VISION Main Street Corridor Improvements EXHIBIT 1: LOCATION MAP Dutton Island Road • ,• C.fa ruwF.r 1...� i • • • • • Levy Road t • i • • • . • CO • 11) •4-1 r; -, • v1 • .0 a a5ve • I t liui[�n {1�.rv14 •r1 N • a • • Kr,r r • • �+.n s+, bran. tir • 15. h, W. °15t Stiieet+y %/' ,414..Iu 6.064,4- 1 Page 136 of 251 WHAT IS COMPLETE STREETS? ••••••4444414 v w v a a G ri 4+ u r,r w ca +a •• i i i -A1 r'�'►l: sarj Agenda Item #3.B. 08 Aug 2022 Per the accepted definition by the US Department of Transportation, Complete Streets are streets designed and operated to enable safe use and support mobility for all users. Those include people of all ages and abilities, to regardless of whether they are travelling as drivers, 4 pedestrians, bicyclists, or public transportation riders, The = concept of Complete Streets encompasses many approaches to planning, designing, and operating roadways 0and rights of way with all users in mind to make the transportation network safer and more efficient. Complete Street policies are set at the state, regional, and local levels and are frequently supported by roadway design guidelines. Complete Streets approaches vary based on community context, They may address a wide range of elements, such as sidewalks, bicycle lanes, bus lanes, public transportation stops, crossing opportunities, median islands, accessible pedestrian signals, curb extensions, modified vehicle travel lanes, streetscape, and landscape treatments, Complete Streets reduce motor vehicle -related crashes and pedestrian risk, as well as bicyclist risk when well-designed bicycle -specific infrastructure is included (Reynolds, 2009). They can promote walking and bicycling by providing safer places to achieve physical activity through transportation. One study found that 43% of people reporting a place to walk were significantly more likely to meet current recommendations for regular physical activity than were those reporting no place to walk (Powell, Martin, Chowdhury, 2003). While Complete Streets is a framework to construct roads, it is also a path to placemaking inclusive of all community members, The City adopted the local Complete Streets Policy October 25, 2021. This policy can be located in the appendix of this document, WHAT IS A COMPLETE STREET? DD E Ce. A Complete Stryet5 approach intogratos people and place in the planning, design, construction, operation, and maintenance of our transportation netWbrk. Image 1: Example of Complete Street Cross Section Page 137 of 251 Agenda Item #3.B. 08 Aug 2022 COMPLETE STREETS POLICY: • • • • • • • • • • 0 r • w * • * I * * 4 * * * 4 6 4 4 • • • • • • • • • • The proposed Implementation Plan for the Main Street Complete Streets project includes various components such as Leadership workshops and preliminary recommendations, Considering the newly adopted Complete Streets policy, the Team was tasked to elevate community awareness through communication within the Main Street Corridor and adjacent neighborhood roads, This allowed better understanding on how the community interacts with the City of Atlantic Beach leadership as well as local vision and technical understanding of public roads. The implementation plan providing scalable solutions for near, mid and long term programs and projects to support the policy, Community VIsIoning: Minion future goals with all stakeholders to protium a suportad Cgheslva vision for thelulure Planning: Espana on the community vision to prloritIre, Identify and lund noar, short-term and lang'terrn proloct9. 1 bPf{ytr•r81};1 fa anclUnaaefgralmtl Intfal!ifO tSrtM Engineering Design and Bidding: construction drawings, specification ane told documents oru prepared. Construction: Protect administration and execution of lhrl dmiAn and eommunl yvision. 0 0 5 CIP Project Timeline Capital Improvement Plan Local Budget to Build Projects stakeholder Engagement plaae111h010/00nllalIalllcan Idlayr lnnWr tarpon la col..arn ring lnlwn111, odl{I,q Nolahoticra hgPepw p411 aanunlllly W1 W,1ha Po+lev't 1a NW. all alarm rot aalgn ore an plrmrMocl corlwlrywA on rhea. Identify and Prioritize panVlyand pe rl6xpol9Ms, aearoN 1119 hNopnpna�adpu pcarvrwNlWeM 1hgG 3 rlonn'np to mkJmlo Ino pnvsko{ wcbl, end hunwn end...m 14a/ tr,951, el pfPtash ped e,�aL,,,y.l,yl 11u11pn fn g191999.111.. No a lun,llrn. nisi i n11i:Ir,,n11,11}, • HI 11,0 anatioaNle dpllgn pnaw 11 la peppleceatract plaII 1000.1441.0, and PunaIUIIkIo Ianl la construe. Ito •1-2yearu a • Duration of Project 1-2yeere 1-2yeare I - 2 years PPM DDE CI The local policy that was recently adopted is an excellent steppingstone towards addressing community needs and desires. The implementation plan will address the needs of a local municipality will support projects that staff and leadership can plan to fund and execute. Placemaking, road design and neighborhood character can have expected outcomes when policy including zoning, code and budget objectives are align. We provide near-term updates to enhance and further the intent of the policy. Page 138 of 251 Agenda Item #3.B. 08 Aug 2022 PROJECT APPROACH: • • • ••••••••••••••••••106600•00••••••••1,0 An Informative Approach To address the scope set forth by the City of Atlantic Beach, the project Team chose to approach the project area of Main Street Complete Streets through education to achieve maximum results. With the very recent adoption of the Complete Streets Policy by City leadership, it is important to introduce the project through communication of community awareness in order to provide design concepts that reflected both the policy as welt as the Local communities desires as it related to their local neighborhood road. Concurrently, the Team conducted a detailed traffic analysis, crash analysis along with utilities coordination to further understand the complexity of short-term and long-term implementation. amu, h,�.,:a_=�_ ��,:•-�:,.W N ( wr $iweer The following process resulted in initial concepts based on observations made through meetings, survey results, and in-person discussions regarding the goal of Main Street Improvements and desired outcomes. To approach this, a fundamental education campaign was utilized including visual components to help illustrate complex technical geometry and design components of safer roads by design. Page 139 of 251 Agenda Item #3.B. 08 Aug 2022 A TRAFFIC CALMING APPROACH • • • • • • • • • • • • • • • • • • r • • • • • • • • • • • • • • • • • • • WHAT IS TRAFFIC CALMING? Traffic calming is a low impact solution to achieve complete streets within the local roadway network, As a strategy it can reduce the negative effect of drivers utilizing the roadway network. It is effective in many communities where traditional road design or land development uses of an area has resulted in unintended consequence of cut through traffic and speeding. Traffic calming can alter driver behavior for any street network. The goals of traffic calming are: 1. Reduce crashes 2. Enhance quality of life for residents and visitors 3. Enhance safety The Main Street Corridor serves as a primary north south collector road of the Marsh Oaks Neighborhood. Through data collection from COAB Police Department— 2/11/202 to 2/20/2020 and 1/24/2021 to 1/31/2021, the team found that most traffic volumes are cut through traffic to avoid heavy congestion on Mayport Road intersections and direct access to the Levy Road and Dutton Island signalized intersections. To reduce cut through traffic, a series of traffic calming strategies are considered for Main Street. A balance of intersection treatment such as the existing mini roundabout are proposed to maintain residential access while reducing cut through traffic on Main Street from 2nd Avenue to Levy Road. This is where most of the residential access is being impacted. North of Levy Road are commercial use with no recommendations for traffic calming. For Traffic Calming Design Considerations: • Target speed is 20MPH • Most effective use for traffic calming devices is between 300' to 500'. • Devices should not be less than 150' from intersection or bridge approach Through a series of internal and external engagement and coordination, the following traffic calming devices are preferred for the City of Atlantic Beach. • Divided Median - create a pinch point for traffic in the center of the roadway. • Narrow Road - restrict motorists from operating at high speeds and yield to pass this device. • Mini Roundabout - reduce traffic speeds at intersections by requiring motorists to move with caution through conflict points. *** ********0 Page 140 of 251 Agenda Item #3.B. 08 Aug 2022 PROJECT APPROACH •110.• • 4111 ••••••••• •idr i • i . • • 0•111111• ••••• Quantitative data was collected through several avenues. The City of Atlantic Beach provided traffic counts, right of way maps, As-builts, and other useful technical data that is provided in the appendix of this report. The Team utilized Signal 4 Analytics to gather traffic data including crashes. The Team also performed site visits to observe the existing environment and cross section. This information was utilized to begin the process of developing conceptual designs for informational purposes to guide conversation with staff internally to prepare for public meetings. Referenced Manuals: • MOT Florida Design Manual (FDM) • Manual for Uniform Traffic Control Design (MUTCD) • FHWA Small Town and Rural Multimodal Networks • NACTO Urban Streets Design Guide • NACTO Urban Bikeway Design Guide Page 141 of 251 Agenda Item #3.B. 08 Aug 2022 SITE VISIT: •••••••000•111k ••••••••••••••••••• The project Team performed many site visits such as drive throughs and on in person foot visits. The Team conducted a community walk with City planning staff to observe existing traffic patterns, adjacent land -use, modal usage, connectivity, access and other transportation elements that may be affected by change. Site visits were conducted in the evening as well as daytime. More detailed information is referenced in the exhibit section under memo/site visit memo/Main St. City walk, Page 142 of 251 Location: MAIN STREET THE CURRENT LENGTH IS 1 MILE LONG THE EXISTING LANE CONFIGURATION HAS 2 LANES WITH SOME ON STREET PARKING IT CURRENTLY TAKES AN AVERAGE OF 5 MINUTES TO BIKE THE TOTAL LENGHTH OF THE STREET IT CURRENTLY TAKES AN AVERAGE OF 20 MINUTES TO WALK THE TOTAL LENGHTH OF THE STREET CURRENT POSTED SPEED IS 25 MPH TABLE 1. Agenda Item #3.B. 08 Aug 2022 CORRIDOR CHARACTERISTICS: ••••••••••••••••••• • • • • • • • • • EXISTING RIGHT OF WAY The current right of way (ROW) for the corridor is 50' from West 1st Street to Levy Road and 60' from Levy Road to Dutton Island Road. Two travel Lanes are present, and on -street parking is generally not restricted.' Table 1 summarizes the corridor characteristics. Main Street is identified on the City's Bicycle Connectivity Plan as a neighborhood network connecting adjacent neighborhoods to the Dutton Island Preserve Trail network and East through Levy Road,. �y Main Street's Function Classification is currently a Local Collector Road. EXISTING CONDTIONS: Existing conditions are no sidewalks along the corridor lacking ADA accessibility from West lst Street to Levy Road, North of Levy Road has a continuous sidewalk on the East side of Main Street. No dedicated bicycle facilities within the City's bicycle network or signing/pavement markings to designate a bicycle route. Now parking utilization with 3 parked vehicles during daytime (12/1/2021) and 1 vehicle nighttime (6p.m. 11/30/2021). The neighborhood is lined with trees with low light visibility. Some traffic calming devices are present but the spacing is not consistent with best practices for target speed design. CHARACTERISTICS: Main Street is classified as a local road classified in the City of Atlantic Beach roadway network. Sidewalks are nonexistent along the corridor, but curb and gutter are generally present, and lighting and utility poles are located along the west side of the roadway. There are no traffic signals along this corridor with primary intersections like Levy Road that provide access East/West of the Marsh Oaks Neighborhood District Page 143 of 251 CRASH SUMMARY • • • • • • • • CRASH ANALYSIS [p • • • • • • ••••••••••• A community-based analysis was conducted within Marsh Oaks Neighborhood with three- year crash data obtained from University of Florida's Signal Four Analytics, including both long -form and short -form crashes between November 5th, 2019, and November llth, 2021, A total of 5 crashes were recorded on Main Street over the three-year period. No prevailing crash patterns were identified, and neither bicycle nor pedestrian related crashes were recorded. Most recorded crashes were property damage only crashes, and most crashes occurred during daylight conditions. Most of the crashes involved a parked vehicle. CRASH DATA • Many crashes are in the afternoon during Monday through Friday • Many crashes are on the State Highway system such as A1A and Mayport Rd. EXISTING TRAFFIC VOLUMES Existing traffic volume is relatively low with an ADT of 548 for 2021 and 2258 for 2020. Posted speed along the corridor is 25MPH. Main Street Crash Statistics i tiu'fu un,hdata f,,,m 11/113 - 11/21 3/1.>eredmlInvolved ',,; v.hI1I r:v N+,l'i.. t1/1,017 .111.21 NO pedesul,l, pnd WON cr•lh A three-year citywide crash analysis was reviewed for the City of Atlantic Beach. A total of 797 crashes were reported from 1/1/2019 to 1212612021. All data was acquired through University of Florida's Signal Four Analytics. Main Street Crash Statistics YI',3' n.nhd.la 3/.) arll.hulnvalwd 3/5 arn.he.dvdnfl N() pedealan and Lne, 11/16. N/21 44 of 0 whi/I (1�1�1!II IL L lt1.vg.111 no/,.1ldl L. 1111/4OI1,t0 IVI11121 bicyclirl crn.h Agenda Item #3.B. 08 Aug 2022 Location: MAIN STREET 85% 1 Almost 85% of crashes results in non -injury <80% More than 80% crashes occur during the daytime Less than 3% involved in alcohol Page 144 of 251 Agenda Item #3.B. 08 Aug 2022 PWWWWIIPPW=PWWPWMPWAlt ' CONNECTIVTY NETWORK: • • • • • • • • • • • • • • • • • L' 3 • • • • • • • • • 4, Bicycle connectivity is planned in the vicinity of the corridor, connecting Main Street, the Marsh Oaks Neighborhood, and the surrounding neighborhood. Main Street is designated as a bicycle route within the City's Bicycle Connectivity Plan. Main Street connects to other planned bicycle corridors such as Levy Road and Dutton Island Road to the Mayport Commercial District. It also connects residents to the Dutton Island Preserve and the extensive trail network as a local amenity to the City of Atlantic Beach. Main Street is designated os a cycle route for low traffic volume, a bike boulevard, or a neighborhood bikeway. S4A^?Jar1dnvl7v_, y��SWe'Pd4leL fnl it )il WHAT IS A BIKE BOULEVARD OR A NEIGHBORHOOD BIKEWAY? A Bike Boulevard or a Neighborhood Bikeway is a low stress local streets network where vehicle traffic and speed are designed to be kept at low volumes to make it safer for pedestrians and bicyclists. Many communities have called it quiet streets, slow streets, or neighborhood bikeways. A Bike Boulevard design is a complete streets strategy to enhance safety on Main Street. • Slow Streets — safe mobility for all • Prioritize pedestrian and bicyclist safety • Lower vehicular speed design There are many ways to enhance the existing neighborhood bikeway on local streets through the following: 1.Adding shared lane pavement markings ("Sharrows") to alert drivers to expect bicyclist in the streets and help people along the bicycle route 2.Improving crossing on major streets 3.Adding wayfinding signage to guide people to local and regional destinations 4.Discourage cut throughs through means of traffic calming Source: Rural design Guide - Bike Boulevard Page 145 of 251 • t) Agenda Item #3.B. 08 Aug 2022 PROJECT COORDINATION: • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • QUALITATIVE: ... ♦ .... To better understand the qualitative aspects of the project area, the Team utilized several methodology, includes: • Face-to-face meetings with internal stakeholders, • One-on-one meetings with local elected officials, • Site visits on our own as well as with city staff on two occasions, • Online and printed survey, • Social media posts, • and two public meetings. City staff provided a stakeholder list inclusive of email addresses. The Team gathered stakeholder information from elected officials and survey response data. We coordinated with stakeholder via emails in three separate occasions to inform residents of upcoming surveys as welt as public meetings, The Team utilized the City's mailing list to inform residents of the project. This information was then reviewed by staff to arrive at various values identified by residents and officials to drive which concepts would be provided to the community for this report. This process is useful for when there is a new program or procedure locally that requires additional information for stakeholders to make decisions upon. This process was a success to get locals engaged and thinking about potential projects instead of deciding on a project that may or may not be supported locally either by residents, other stakeholders, or have an easily available solution considering the existing right of way and infrastructure. This allowed the task to remain focused on the corridor as well as the purpose of this scope which included near-, short- and long-term concepts to address local concerns. Complete Streets is intended to provide a toolbox of scalable solutions to address needs now and in the future. This comprehension by locals was deemed as valuable a task to the project as the concepts themse ves. DN LL3TAI Sd3U1OH371V±S 1VNfi31N4I Page 146 of 251 • *..• • • • •• • • • • • • • Agenda Item #3.B. 08 Aug 2022 PUBLIC MEETING: • • • • • • • • • • • • • • • • • Two public meetings were held on December 16th at 1:30 and 5:00 pm for approximately 1.5 hours. A PowerPoint presentation which is provided in the appendix of this document was presented by team members Heather Neville from AE and Uyen Dang from DDEC. An interactive component included a type of puzzle where attendees were able to select puzzle pieces reflective of what they would like to see in the cross-section but only allow them to select enough options that would fit within the available right of way. The presentation focused on providing education about Complete Streets, community Placemaking, and how we utilize quantitative data with qualitative data to arrive at an outcome that satisfies the most needs. The public meeting was showcased on the cover of the local newspaper (see appendix), which supported additional attendees to the meeting. MAIN STREET Complete Streets Implementation �ev.nrou L.r 11\13W39VDN3 1 'I1N3UI53b a iv09 1J3f0ad 133las hllvV4 Page 147 of 251 • Agenda Item #3.B. 08 Aug 2022 PUBLIC MEETING: •••••••••4, ••0t.00••••• 0 • • • • • 0 0 • • • • •Through preliminary survey results, more than 90% of the community was not aware of the City of Atlantic Beach Complete Streets Policy, Residents were expected to see final design and constructability concepts. The common theme and feedback received • during the meeting was speeding and access. Many suggestions from local residents who attended the meeting was project specific to Main Street and show displeasure for a prior concept been initiated in past years. Specific concern relates to sidewalks, the mini • roundabout, and other small improvements that have been executed by local staff were discussed. •The most important key takeaway from the public meetings was the lack of awareness by the community and the need to educate the community more on public processes to • arrive at a project. Also, there are varying opinions based on individuals' relationship to the project itself and how it will impact their daily lives. This is expected however for any project to move forward there needs to be an understanding of trade-offs. The puzzle exercise utilized during the public meeting showcased this well and opened attendees' eyes to how important it is to seek input but also to be willing to accept trade-offs. • • • • • • • • The project Team developed a Complete Streets Puzzle as educational for the adopted Complete Streets Policy. The Team presented attendees with a Complete Streets postcard for share the knowledge with loved ones during the holiday season. Page 148 of 251 0**000000000000004 Agenda Item #3.B. 08 Aug 2022 SURVEY RESULTS: ••••••••••e ••c• ••••••••••.••• The team utilized the SurveyMonkey tool to gather basic information and a basic understanding of local understanding of the Complete Streets policy and temperature on various trade-offs and types of construction opportunities available. By design, the survey was meant to be simple and easy to use and assist in the planning process in information gathering fees that this project is currently in. Out of the 91 responses collected: An eye opening, 73% of respondents were_ unaware of the updated policy chang indicating the need for more communication and education. • 91 responses were collected. 31.87% were residents of Main Street, 43.96% were residents of Marsh Oaks, 100% were residents of Atlantic Beach and six owned a business in the neighborhood. Comments centered on a desire for safe roads with dedicated space for all modes. When posed with a trade-off question, responses were evenly distributed across the four options below: 1. Parking 2. Trees 3, Easement on property for sidewalk 4. Slower Streets • This indicates there is not a current agreement on which project to move forward with beyond improvement to connectivity for all modes. This does support a lower community impact project in the near-term while a larger construction project and its aspects need to be further understood and weighted against trade-offs to attain community support. • 100% of responses support 2omph design speed objectives set forth by staff and supported by the Complete Streets Policy. • 73% of respondents were unaware of the updated policy change indicating the need for more communication and education. NEM 31.9% 31.87% were residents of Main Street 44% 43.96% were residents of Marsh Oaks 100% 100% of responses support 20mph design speed objectives set forth by staff and supported by the Complete Streets Policy. Page 149 of 251 Agenda Item #3.B. 08 Aug 2022 New program is designed for safe transportation in AB Atlantic Reach officials are seeking community in- put to implement a new program designed to facilitate safe and cohesive transportation citywide. The City Commission recently adopted the Complete Streets Policy, designed to facilitate travel for drivers, pedes- trians,hicyclists, shared mobility and mass transit up- emtors. A stakeholder's open house will he held at t and 5 p.m. today in the Atlantic Beach Commission Cham- bers. The meeting will focus on traffic calming and placcmaking for the Main Street and the Marsh Oaks neighborhood, and surrounding businesses. Each session will begin with a ao-minute presenta- tion and n survey will he distributed to attendees to help measure interest in the Complete Streets policy. Consultants with AE Engineering Inc. and Traffic Spe• eialiat DDEC will assist city staff in establishing short- en(' long-term recommendations for the project area. RECOMMENDATIONS: • • • • • • • • • • • • • • • • • t i • • • • • • • • • • • • • • The following recommendations are based on the qualitative and quantitative data collected throughout the project. They are broken down into short-, mid-, and, long- term solutions. There are quick and cost-effective options that can start to address residential concern of the Main Street Corridor and Marsh Oaks neighborhood. Some technical constraints includes existing right away, underground utilities infrastructure and existing drainage pattern. Other factors include lack of consensus on certain features such as a sidewalk. The Team have provided conceptual designs to illustrate the recommendations as it relates to future construction projects as well as programming the existing right of way as a methodology to address near- and short- term solutions. PO* *********011L Page 150 of 251 Agenda Item #3.B. 08 Aug 2022 SHORT-TERM RECOMMENDATIONS ••••••• fir tiwwv(di •r•wtar. gir, Se? 6,6,aswc& r••••••• Short-term recommendations can be executed in a relatively short period of time with minimal planning and funding. Short-term concepts have the ability to secure future capital investments to ensure community vision of the Main Street corridor. The recommendations are community best practices and consistent with the Complete Streets policy. Developing additional components to the existing Complete Streets Policy is a way to support long-term capital improvements for the City. Throughout the process of this project, the Team coordinated with staff various to address other concerns and roads within the community. Some recommendations are not limited to only Main Street but can be translated to other roads within the Marsh Oaks Neighborhood. Much of the near and short-term recommendations is communication and education. They key messaging to leadership and the public about the Complete Street policy, what it means to have a Complete Street, and how to get the most out of your capital improvements to achieve the goals of the policy. To do this, the Team recommend the City take a multi -pronged approach so that there is consistency and continuum of design going forward that is supported by the community, More education and more communication about this will help also and longer-term projects as the community becomes more aware of public process and how projects come about. Policy updates: The City should consider adding second layer to the Complete Streets policy such as Vision Zero with additional initiatives that support the program. Vision Zero, reviewing existing code to ensure road design and inclusive features, as well as reviewing zoning to ensure it provides the most support to meet Complete Streets policy objectives. Parking minimums and maximums, utilization of curbs, design speed and signage, would all support how the policy is able to be utilized without conflicting with other guiding documents. This also makes the permitting process more straight forward for the general public with expected outcomes. Safe Roads Safe Speeds TOWARDS ZERO Death and serius injury through a Safe System u u Safe Vehicles Safe People DDEC Page 151 of 251 Agenda Item #3.B. 08 Aug 2022 SHORT-TERM RECOMMENDATIONS CON'T: • i • •••••••••••••••••606006666606•••••• Complete Streets Website: Developing a City of Atlantic Beach Complete Streets website will allow localize resources for residents to have better understand of the City's new policy along with upcoming complete streets projects. Having a focused site for a complex new policy with such broad uses for so many different types of roads and Placemaking will support a more informed community. This will also help with future zoning and land development, diverse and new concepts and support long-term projects. Sharrows Implementing the City Connectivity Plan through the usage of sharrows on low speed roads. Sharrows is a shared -lane marking indicating where cyclists can ride. Cars have to give cyclists 3 feet of space when passing. Under Florida Law, bicycles have the same rights and responsibilities as a motor vehicle, Public Education : Communication is centralize to the success of Complete Streets implementation. The Team recommends the City engage in a public education campaign maximizing the website, social media and public meeting spaces to workshop the community. This wilt help begin with the fundamentals and move towards developing project concepts and designs that are more inclusive of available updated cross sections and what the community currently is aware of. This will expand the options staff has to use to solve community requests readily available, reducing costs over time. Om*. Mum l u AIMEE This is a Sharrow ! And it means that aynlist may use Full Lane ! Bicycle Education Campaign Page 152 of 251 Agenda Item #3.B. 08 Aug 2022 SHORT-TERM RECOMMENDATIONS CON'T: • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • Street Play, Cyclovia and other open street event play days are a concept currently used across many cities and counties in the State of Florida. The basis of the project teaches road users how to operate within the road while vehicles are moving about. • Frequently, public comments regarding road safety and speed of vehicles address how the road makes them feel. This is not to disregard public comment about those issues because we know all too well that they do exist, however motor vehicles current iteration provides for a quiet comfort use while inside a vehicle. This has impacted road users, especially those outside of a vehicle, senses to perceive information. Street Play also typically helps with local initiatives where offenders are typically each other's neighbors. This works well in many residential roads as well as main streets to educate the community all at one time and a fun and inviting way, The cost varies depending on how the municipality or other agency wants to execute this project. It can be as simple as an in street block party or as robust where we seen 5K is parades etc. City slow roll bicycle parade to highlight the City of St. Augustine new bicycle ordinance. Page 153 of 251 Agenda Item #3.B. 08 Aug 2022 SHORT-TERM RECOMMENDATIONS CAN'T • • • • • • • ♦ • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • The goal for short- and mid- term improvement is to improve safety utilizing the latest standards and specifications to enhance the existing conditions. Short and Mid -Term Safety improvements for Main Street are the following: .ghting`Coordinate with JEA through the existing City franchise agreement to add new luminaries to existing utility poles. There are currently 19 poles on the West side and 18 on the east side. With many poles at the intersections, this will allow added illumination and enhance safety for all users, Pavement Markings Update and enhance all stop bars to meet minimum standards of 24" white per FDOT Design standards. ignage Coordinate with Public Works to check reflectivity on all regulatory signs such as "Stop" signs. Measure the retroreflectivity in accordance with ASTM D4956. ADA Accessibility_ The existing ADA accessibility is limited within the right of way. Utilize existing pavement width and implement complete streets within FHWA, MUTCD and FDM guidance to enhance pedestrian access and as interim solution while capital improvement projects may take many years to implement. With short-term and long-term vision, the recommended design and target speed is 2OMPH. Due to the existing crash frequency and the crash type on Main Street, the recommendation is to remove existing parking to allow space for pedestrian and bicyclist access, Existing Mini Roundabout: The existing roundabout does not meet minimal signing and pavement markings. Utilize MUTCD for additional pavement markings and advance warning for traffic calming at the intersection. SSSSSSSeSh1 PSI Page 154 of 251 Agenda Item #3.B. 08 Aug 2022 SHORT- TERM IMPROVEMENTS CON'T: • • • • • • • • • • • • • • • • • • • • • • • • • * • • • * • • • • • • • • Option 1: Pedestrian Lane A pedestrian lane is a short-term improvement on low and moderate speeds and volumes to designate space on the roadway for pedestrian usage. The implement this design, provide signing and pavement markings for a Pedestrian Lane as recommended from Chapter 5 of FHWA Small Town and Rural Multimodal Networks to be consistent with the City's Complete Streets policy and the City's bicycle network. The pedestrian lane limits are proposed on Main Street from West lst Street to Levy Road. There is an existing sidewalk on the East side of Main Street north of Levy Road. Implementing "sharrows" north of Levy Road will alert drivers to acknowledge that there are bicyclists utilizing the right of way. 119.1 What is a PEDESTRIAN LANE? padautlen I.11...Mule W dalaaed W .upport .ae Prometa lldo•by. led o milking withMho lens. Houma of the lack of phyikel IepefaIl .iddld.nil width beyond thb.hould a Insludad fa.dd.dewneirt. »] g ft (2.4 m) width Is preferred. PED ONLY PID •i legend marking and/or pedestrian symbol marking to Identify the pedestrian lane to all users. 5 ft (LS mi width is the minimum to allow for side•by-side walking end maneuverability by 116ef8 of mobility devices, Pedestrian warning sign (W11.2) paired with an "ON ROADWAY" legend plaque may be used to indicate to drivers to expect pedestrians within the paved read surface. RH-1 W11.2 NO PARKING ON PAVEMENT ON ROADWAY Category Recommendations Reference Design Speed Lane Width Sharrows "Pedestrian Lane **parking 20MPH 9' Shared Lane Marking should be placed immediately after an intersection and spaced at intervals not greater than 250 feet thereafter, 6' with 2' buffer on X side No on street parking FOOT FOM Chapter 19 - Traditional Neighborhood FDOT FDM Chapter 19 - Traditional Neighborhood FDOT Design Manual Section 233,3 Shared Lanes Markings 2009 WITCO - Chapter 9C Shared Lane Markings. Chapter 5 of FHWA Small Town and Rural Multimodal Networks *The complexity of the pedestrian lane is the offset of the centerline of the roadway and the existing roundabout at Main Street and 9th which will require a redesign of the intersection with minor drainage and utilities relocation. 'Eliminate all parking along the corridor due to low parking utilization and most crashes are parked vehicles. Page 155 of 251 Agenda Item #3.B. 08 Aug 2022 SHORT-TERM IMPROVEMENTS CON'T: ••••••••Y4•46G Ca6666•4d64co••••••• Option 2: Advisory Shoulder An advisory shoulder is used to accommodate pedestrian and bicyclists on roadway segments that is too narrow. The "motorists may only enter the shoulder when there are no bicyclists" or pedestrian present. Typical application with low to moderate traffic volume. Volume criteria based on FHWA MUTCD guidance with vehicle traffic lower than 3000ADT. Cates ory Recommendations A1/4 Design Speed Lane Width Sharrows Advisory Shoulder **Parking 2OMPH 16' Shared Shared Lane Marking should be placed immediately after an intersection and spaced at intervals not greater than 250 feet thereafter. 5' each direction No an street parking Intersection Treatment Mountable Roundabouts FOOT FM Chapter 19 - Traditional Neighborhood FDOT FOM Chapter 19 - Traditional Neighborhood FDOT Design Manual Section 233.3 Shared Lanes Markings 2009 MUTCD _ Chapter 9C Shared Lane Markings. Chapter 5 of FHWA Small Town and Rural Multimodal Networks u❑m El CI 1=1 El n **Eliminate all parking along the corridor dile to low parking utilization and the majority of crashes are parked vehicles. Page 156 of 251 Agenda Item #3.B. 08 Aug 2022 PLACEMAKING AND COMPLETE STREETS; • • • • • • r iii • • ® • • . • C? w • • • is iow • it 1R w • • N+ • • • • • • • Placemaking and Complete Streets are synonymous now as the movement towards safer mobility for all has evolved. The Marsh Oaks neighborhood is filled with natural beauty and plenty of public destinations for residents and visitors alike to enjoy. Creating equal access to all road users and residents can not be under estimated as a significant way to improve the quality of life and access by harnessing the public right of way. Equally, this will provide residents within the neighborhood access to other locations around Atlantic Beach including the ocean and commercial destinations, Leveraging Complete Streets, the City could consider public art installation, respite focused parklets including benches and added trees, as well as potential for a district approach capitalizing on the beautifully named floral streets. While working on this project, the Team began referring to Marsh Oaks as the Garden District, Concepts like these can drive long term objectives, create a sense of pride in a neighborhood and establish potential themes around which design decisions can be made. Q7 4J ENHANCING BEAUTY Q IN THE COMMUNITY Page 157 of 251 Agenda Item #3.B. 08 Aug 2022 MID - TO LONG-TERM RECOMMENDATIONS: • • • • • • f v o v w ‘1+ 4r W ii • ci 40 • 6 4• ai w 6* 66 • • • • • • • • • • • MIDTERM RECOMMENDATIONS: Mid-term recommendations include more robust design, striping and other construction type projects that would not require extensive rearranging of the right of way or underground utilities. These recommendations were reviewed by the team as a reflection of what the community has said that they would like to see for the Main St. Corridor. With an emphasis on safety, speed management by design, the utilization of a 20 -mph design speed accompanied by other vertical concepts including lighting and signage, these concepts can be done in relatively short amount of time depending on local budget and desire to complete these projects. LONG-TERM RECOMMENDATIONS: Long-term recommendations can encompass a lot more of the elements that the community desires however as a name suggest, they are longer term due to their costs and construction requirements. A complete redesign of Main Street to include additional features would also require utility as well as tree removal or relocation. These projects typically are within the capital improvement program year five and require additional design and engineering and potentially ether added needs such as real estate easements. Longterm improvements for Main Street shall consist of revisiting all underground improvements and subsurface infrastructures as a major reconstruction project. The existing as-builts utilities provided by the City Engineering Staff are dated 1990 with Sanitary Sewer running along the centerline of the roadway. This placement of utilities may affect median planting that will not meet the City's minimum utilities separation. The existing 8" watermain is on the West side of Main Street may need to be relocated for proposed sidewalk placement. Page 158 of 251 LONG-TERM IMPROVEMENTS: ••••••••414o4dbtoWe9.iriel14ctii. Option 1: Stow Street Agenda Item #3.B. 08 Aug 2022 toi tit i•••••••• A slow street design will include a series of lateral shift/chicane for on street parking and new intersection improvements. Utilizing striping as a traffic calming technique is less disruptive to emergency service vehicles without no vertical or horizontal elements within the roadway surface. This concept wilt accommodate residential parking demand and allow adequate access for emergency service vehicles. Alternating dedicated parking space through each blocks will give the visual effect of a lateral shift or chicane within the corridor and is universally recognized as a traffic calming strategy. Traffic calming striping gives the visual impression that roadway width has been reduced, which has been shown to slow vehicles down while traveling along a roadway. This type of striping will not slow down emergency service vehicles utilizing the roadway or adversely affect traffic operations. Recommendations Reference Design Speed Lane Width Sharrows Sidewalk Parking 20MPH 10' each Shared Lane Marking should be placed immediately after an intersection and spaced at intervals not greater than 250 feet thereafter. 5' Street parking an the Intersection Treatment -Mountable Roundabouts -Tabled Intersection la di FDOT FDM Chapter 19 - Traditional Neighborhood FOOT FDM Chapter 19 - Traditional Neighborhood FDOT Design Manual Section 2333 Shared Lanes Markings 2009 Ml1TCD - Chapter 9C Shared Lane Markings. FDOT FOM Chapter 19 - Tradltional Neighborhood Driveway Counts d ❑ ❑ I=1 Wi 1=1 El IA .. � 1AL Mqii!..10 Page 159 of 251 Agenda Item #3.B. 08 Aug 2022 TYPES OF LONG-TERM IMPROVEMENTS: ••••••ra ao44to4 • tP4vit ti • •Q::w•4r4s4•••••• Option 2: Advisory Bike Lane Consistent with the advisory shoulder presented in a short-term option #2, the Advisory Bike Lane (ABL) will maintain the existing curb line without major reconstruction or a change in drainage pattern. This alternative will provide traditional sidewalk on both sides of the street to maintain Complete Streets. A shared use path or wide sidewalk on one side is not recommended for Main Street due to the existing residential driveways and building setbacks. Creating a 10' path will place adjacent property owners in noncompliant of residential parking and vehicle overhang of the existing right of way. What is an Advisory Bike Lane? Advisory Bike Lane is a shared space for bicyclists and motorists within narrow streets. Unlike a shared street, Advisory Bike Lanes accommodate two-way car traffic while dedicating safe space for bicyclists. Main Street is a tow traffic volume (s 5,000 ADT) network with vehicular speed of less than 30MPH. These installations fall in line with the contextual guidance provided for the Advisory Shoulder treatment featured in the FHWA Small Town and Rural Multimodal Networks document. Advisory Bike Lane shalt be installed from West 1st Street to Levy Road, North of Levy should be a traditional 5 bike lane due to the the 60' right of way will allow for a higher level of service. Category Recommendations Reference Design Speed Lane Width Sharrows 20MPH 16' Shared Shared Lane Marking should be placed immediately after an intersection and spaced at intervals not greater than 250 feet thereafter. Advisory Bike Lane 5' each direction Sidewalk Intersection Treatment 6' -Mountable Roundabouts -Tabled Intersection FOOT FOM Chapter 19 - Traditional Neighborhood FDOT FDM Chapter 19 - Traditional Neighborhood FDOT Design Manual Section 233.3 Shared Lanes Markings 2009 MUTCD - Chapter 9C Shared Lane Markings, Chapter 5 of FHWA Small Town and Rural Multimodal Networks FDOT FDM Chapter 19 - Traditional Neighborhood ❑ d ❑ El El El ▪ Eft dk Abi _ Page 160 of 251 Agenda Item #3.B. 08 Aug 2022 41PP RIP W' 'RP ENGINEERS ESTIMATE Short -Term Option 1 Short- Term Short -Ter Option 2 Option_ Internal External Long -Term Planning $53,020 $53,020 $53,020 Design $63,870 $42,580 $42,580 Construction $258,120 $43,020 $172,480 $200,000 $600,00 $3,817,480 Construction 20% $51,624 $8,604 $34,416 $190,874 Contingency CEI $0 $0 $0 $190,874 Total $426,634 $147,224 $302,096 $5,571,850 A detailed engineers estimate is provided in the appendix. *Long-term engineering estimate subject to change due to market conditions Page 161 of 251 Agenda Item #3.B. 08 Aug 2022 • FUNDING STRATEGIES• ; •••••••••utsww ere wiloh+svWtaw ww+ra••••••••••• • Funding strategies directly correlate to which policies, procedures, and projects City • leadership and residents desire. Funding mechanisms include the local general fund, potentially bonding for larger projects, as well as seeking grant funds from state and federal resources. • Potential funds through the state include the FDOT LAP program, TAP program and Safe Routes to School. In order to attain those find these projects must be listed with the •North Florida Transportation and Planning Organization(NFTPO) is a priority of Atlantic Beach and Duval county. This process is straightforward and requires a scope and fee • estimate for the project to be submitted to the NFTPO board via the City's representative to the Technical Committee. There can be multiple projects listed with the TPO since there are various funding sources available as the TPG funnels all state funds to projects that are not direct grant receivership to the city. The Federal Administration has also released extensive funds available post Covid- • era in order to stimulate various parts of our local economies, making it a good time to seek out those types of funds. Projects must be outlined with a scope to reflect the • required bullet points within those guidelines depending on the fund source. Money currently can be used for every stage of projects including planning, design, construction, and purchase of property. The process is very straightforward however in order to receive funds there will be some steps in the City must execute depending on the funding strategy. These include things such as: • • shovel ready projects i.e. having complete designs ready to go, • projects that are fully supported by the community via public meeting and votes, • • potential concurrency projects across different groups including Parks and Recreation, Florida Inland Navigation, or others who might have a vested interest in creating better access to the river. • There's also an element of sustainability and resiliency as it relates to a full reconstruction project and those superlatives help attain more funding for local communities to stretch • local dollars. Depending on the project or projects the City selects the Team will draft scope language and general fee estimates to support the next steps, • • • Page 162 of 251 N EXT STEPS • Agenda Item #3.B. 08 Aug 2022 • • • • • • • • • • • • • • • • 61 • • • • • • • • • • • • • • • • • • • • Next steps include the city and residents deciding on a path, The Main Street Corridor is a very beautiful local neighborhood road with low traffic, amazing trees, several neighborhood amenities, and is in good condition on the surface. Enhancements to the road wilt only further enhance the March Oaks community as a destination as well as great place to live. The City should consider a more robust education and communication program to let residents know about the policy and how it can support their livability on their own roads as well as how it can help direct other areas including the commercial district. • City Commission to adopt the Main Street Implementation Plan • City Staff to develop a Capital Improvement Plan (CIP) for short-term and long-term options • City Staff to coordinate with the North Florida Transportation Planning Organization for projects to be on the Transportation Improvement Plan (TIP). 0 This will allow project to receive future funds. • City to allocate funding for planning and design of short-term option • Develop constructability plan and with City Public Works Department • Implementation of short-term recommendations Page 163 of 251 APPENDIX JANUARY 2022 Agenda Item #3.B. 08 Aug 2022 • Page 164 of 251 SCOPE: ••••••••••••••660•••••••••••••••• Overview The scope of services for this contract includes providing Planning and Engineering staff to assist the City of Atlantic Beach on the following tasks Task 1: • Review existing conditions of existing planning documents • Traffic analysis • Comprehensive plan • Bicycle network • Parking policy and other functionality of the corridor, Task 2: • Provide alternative corridor analysis for complete streets • Intersection improvements and connectivity nodes o including public engagement and workshops. Task 3: • Provide preliminary planning document Project Deliverables • Existing conditions memo • Initial design alternatives and workshop presentation materials • Planning document, typical sections and rendering • Prepare project website and communication strategy to engage stakeholders in Complete Streets • Workshop findings Agenda Item #3.B. 08 Aug 2022 Page 165 of 251 Agenda Item #3.B. 08 Aug 2022 AE ENGINEERING INC. : •••••••••••e•o••••®•w .. dleee a 4,0 AE Engineering, Inc. (AE) has proudly based our headquarters in the City of Jacksonville since 2006. Our history in the area as a CEI firm means we have engineers on staff who know first hand how to manage design and cost aspects which help in the planning and design phases, AE has 16 Professional Engineers, 1 Professional Planner and now employs over 130 qualified professionals. AE is also a certified DBE and minority owned business. AE is proud of our new Planning Department with a 10 -year history in Northeast Florida focused on Strategic Planning, AE acquired VRUM Planning (VRUM) in 2020, formerly owned and founded by Director and Senior Transportation Planner, Heather Neville, AICP. VRUM's experience as a Transportation Planner, existing clients and regulatory relationships match AE's expected quality and desire to create better places for people. VRUM's support services include municipal and county level Transportation Planning and Traffic Review for bicycle, pedestrian, mobility, access, transit hub, safety, signage, sub area planning includes calculations, design and plan review as well as project management. Working with leadership on complex community concerns and defining a work plan, Heather assists in reaching successful outcomes that require policy maker approval, community support or projects defined objectives. This included working closely with the Transportation Planning Department, Parks & Recreation, GIS Systems and others. Results identified creative long-range concepts as well as practical and implementable measures including strategic funding, grant application and grant administration, 0************1 D D E c DDEC: • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • DDEC is a boutique transportation engineering firm based in West Palm Beach, FL that is dedicated to reinventing the way the world moves through innovative planning, placemaking and engineering. DDEC is specialized in safety and mobility projects with special emphasis on community engagement and communications. DDEC's professional engineers are experienced in federally funded grant projects that can handle a project from conception to implementation. Founded with the core values of safe and sustainable infrastructures, DDEC is dedicated to creating change within the built environment. DDEC is also minority and women owned. Page 166 of 251 memo AE Engineering Inc. To: Amanda Askew, AICP Atlantic Beach, From: Heather Neville, AICP AE Engineering and Uyen Dang, PE DDEC CC: Shane Corbin, AICP City Manager Date: 12/15/2021 Re: Main Street Complete Street Task Public Engagement Outline AE and DDEC provide the following outline to promote the Public Engagement portion of the Main Street Complete Street Public Meeting. Meeting Info: • Date: 12/16/2021, Thursday • Time: 1:00PM — 2:30PM and 5:00 — 6:30PM • Location: Atlantic Beach City Commission Chamber • Materials: o Door to door flyer, 5.5"x8" o Flyer PNG Format o Survey including QR Code and Electronic Sharable Link Launch locations and dates: • Stakeholder email list 12/9 and 12/14 • Nextdoor Post 12/9 and 12/15 • City Facebook Post 12/9 and 12/15 • Door to door on Main Street 12/10 Email and Nextdoor Content: • Art: Flyer The City of Atlantic Beach has engaged one of our continuing service firms, AE Engineering Inc. and Traffic Specialist DDEC to support the City's newly adopted Complete Streets Policy objectives. The first project will focus on Main Street and the Marsh Oaks neighborhood and businesses. Residents, businesses and others are invited to join the public outreach sessions. • What: Stakeholder Open House When: 12/16/2021 Where: Atlantic Beach Commission Chambers • Times: 1:OOPM - 2:30PM and 5:OOPM - 6:30PM • A Visioning Session for Main Street & Area From W 1st Street to Dutton Island Road • Focus -Traffic calming, place making AB Main Street CS Task Agenda Item #3.B. 08 Aug 2022 Page 167 of 251 The program will be In an open house format with a 20 -minute presentation at the beginning of each session. Our consultant team has also prepared a survey to gauge community understanding and interest in the policy, Please consider attending, participating In the survey or sending an email with thoughts. Survey link: https://www,surveymonkey.tom/r/ABMainStreetCS Next steps will include making near, short- and long-term recommendations for the Main Street and Marsh Oaks Neighborhood that will support the Policy and support community needs, Thank you and we look forward to continuing to serve our community - Social Media Narrative: Art: Use Flyer We value your inputl Help support AB Complete Streets) Focus Area Maln Street, Marsh Oaks December 26th, Take the Survey https://www.surveymonkey.com/r/ABMainStreetCS Flyer: 2 CITY 01 11 ANTIC BEACH COMP:I I I. STREETS PROGRAM FOCUS AREA: av'MAI N STREET What: Stakeholder Open House When: 12/16/2021 Where: Atlantic Beach Commission Chambers W?' Times:1:00PM - 2:30PM and 5:00PM - 6:30PM A Visioning Session For Main Street & Area From W 1st Street to Dutton Island Road Focus - Traffic calming, place making Take the survey! Stay up tr) date. Follow the OR Code or https://www,surveymonkey.com/r/ABMainStreetCS Staff Contact: Amanda Askew, A1CP Director of Planning and Community Development P: 1904) 247 5841 E: aaskewecoab.us �. ■❑ - • t x Consultant Contact: ri , e.+ ' r, Heather Neville, AICP {�i }_ • 11 L AE Engineering Inc. r . s� r i 1 1 l P: (904) 509 6895 E:hneville@aeonginceringinc.cam ❑r 'nr a t`•j� i.1, ii (,1rNv„\\ ),) lu, Agenda Item #3.B. 08 Aug 2022 Page 168 of 251 1 • ,„, „„, ,,„ • CITY OF ATLANTIC BEACH COMPLETE STREET PROGRAM FOCUS AREA: MAIN STREET What: Stakeholder Open House When: 2/15/2021 Where: The Urban Farm Times: 2:OOPM - 3:30PM and 6:OOPM - 7:30PM Agenda Item #3.B. 08 Aug 2022 A Visioning Session for Main Street & Area From W lst Street to Dutton Island Road Focus - Traffic calming, place making Take the survey! Stay up to date. Follow the QR Code or Visit www.COA13.com/Complete5treet Staff Contact: Amanda Askew, ' Director of Planning and Community Development P: (904) 247 5841 E: aaskew@coab.us Consultant Contact: Heather Neville, AICP AE Engineering Inc. P: (904) 509 6895 E:hneville@aeengineeringinc.com \c'21111N\V/A\t„ Page 169 of 251 SAN PABLO ELEMENTARY EWAN! 1010. ebd JI WI WNW Pope 2 1 1 CHE5GoGnEEN oecember 16.2021 FI TItEBEACIIES Yddrd 111.. 11 Alnu 1067 5h,I1a76 SprolrpIN. ddmmunIlle101Atlrnllceflrn,J+[Ai omlllrefloh,Naplun,Bush,Ilowindpofll CLEANUP won at Geed dp4A4 w Bddfnra room DON l P/pd 2 ea fjLYl[JICS ,^'I:':� eEwl,wya' 1111NC f l4rr 1rrrl 14:.1 I'.p:�r .111.1 1.aia.Fa' • 1.4 44es ;II it nn 119 New program Is designed for safe transportation in AB berm"' Il l' o@dem en poking:nmunlrY In- hminnew prvpun dnlgnrJ 114 4ct11uu r. The OW pJl le ln0 I filup0ddlon e10044d Commission .b11e11ndy miJaptcct 110 Camping Strews Pollep, darned Wenn We trawl 1J � e. 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Mott err n5r harridan's. Lomatnn. pone In 'dose 114' are mnro dllpnll In 155114 41 tend of Milne If 510 6°114 j1, dui 011 1111, M else share a no 11. war, now end pea pl111111 Id1nn 1dernnaa 1 pd• . ou,lde and 6111 or • hike 14, and 11111a4epdvaoi ln r .1 ll sad 111111 br sales for dem 0wlnd of 4114114 In 1111 00 ingo00 IM park soo might gel an 01.1 ©EACHES .4..EADER Submit news ©rid photos at wwwbeeche'tleidetca m Agenda Item #3.B. 08 Aug 2022 Page 170 of 251 ZSZ JO ZLZ DOed ,, ,;.1111 ier. \\M U1l//11 11 11411 fP �Lt ctll MAIN S REET PUBLIC MEETING SIGN IN "" What: Stakeholder Open House When: 12/16/2021 Where: Atlantic Beach Commission Chambers Times: 1:00PM - 2:30PM and 5:OOPM - 6:30PM PikAddress Resident/BusinessNisitor �� / C M' CITY OF ATLANTIC BEACH COMPLETE STREETS PROGRAM Name Email _a6,7--0L,C4-z „ -- !s „,/- r c VD -`S o iC) 1-7 ( C— -c.:4.. 5 -r rado- 7 a/ K I. Q'h \-31okl'tcapciv tc c 11\-11)1r\ls 6, liEgMIN051 \-me t\WIANNI t%t Tsz JO zLT abed I/ IY4k.AA \MY 11 07 ki X t CITY OF ATLANTIC BEACH COMPLETE STREETS PROGRAM /P1' / MAIN STREET PUBLIC MEETING SIGN IN What: Stakeholder Open House When: 12/16/2021 Where: Atlantic Beach Commission Chambers Times: 1:00PM - 2:30PM and 5:OOPM - 6:30PM Name Email Address Resident/BusinessNisitor 7E ,ovti-i. 3 -Ito s -re c.* not Se-4..vp E-NA-tz. Opt '7‘. 1.4C -2s IZeSt D st-L-r /POW Lig \a? /11t\NWANNI %yr/ ; g if/ / 1 TSZ Jo ELT abed vilz,02/ CITY OF ATLANTIC BEACH COMPLETE STREETS PROGRAM MAIN STREET PUBLIC MEETING SIGN IN What: Stakeholder Open House When: 12/16/2021 Where: Atlantic Beach Commission Chambers Times: 1:00PM - 2:30PM and 5:OOPM - 6:30PM Name Email Address Resident/Business/Visitor fi\_4--uv&1L- V'1 X -2'- kA \‘. S�t4(LA9 K T5o ar-\ 4e4fLA-- T4\ CAKex- tA $- ees pe�f"r _ J art.Inta S� Got— to (02_ Chaa.`n s fi e_� cX e.•-�.' iF.flllUrfJNl,�I \`?IIIN\WA\\\ AB Main Street Survey - Complete Streets Q1 Are you aware of the newly adopted Complete Street Policy? Yes No ANSWER CHOICES Yes Na TOTAL Answered: 99 Skipped: 0 0% 10% 20% 30% 40% SC% 60% 70% 80% 90% 100% 1/7 Agenda Item #3.B. 08 Aug 2022 RESPONSES 25.25% 25 74.75% 74 99 Page 174 of 251 Agenda Item #3.B. 08 Aug 2022 AB Main Street Survey - Complete Streets Q2 If you could change one feature about Main Street what would it be? Answered: 83 Skipped: 16 2/7 Page 175 of 251 AB Main Street Survey - Complete Streets Q3 What are you willing to give up to get it? Please rank. Parking Trees Easement on your propert... Slower streets Answered: 85 Skipped: 111 0 1 2 a 4 5 6 7 8 9 10 Parking Trees Easement on your property for sidewalk Slower streets Agenda Item #3.B. 08 Aug 2022 1 2 3 4 TOTAL SCORE 44.00% 26.67% 21.33% 8.00% 33 20 16 6 75 3.07 6.67% 24,00% 20,00% 49.33% 5 18 15 37 75 1.88 20.78% 33.77% 28.57% 16.88% 16 26 22 13 77 2.58 34.15% 14,63% 25.61% 25.61% 28 12 21 21 82 2.57 3/7 Page 176 of 251 Yes Na ANSWER CHOICES Yes No TOTAL AB Main Street Survey - Complete Streets Q4 Are you a resident on Main Street? Answered: 99 Skipped:0 0% 10% 20% 30% 40% 50% 60% 70% $0% 90% 100% /7 Agenda Item #3.B. 08 Aug 2022 RESPONSES 31.31% 31 68.69% 68 99 Page 177 of 251 Agenda Item #3.B. 08 Aug 2022 AB Main Street Survey - Complete Streets Q5 Are you a resident of Marsh Oaks? (The Neighborhood bounded by Mayport Road, The River, Dutton Island Road and W. 1st Street) Answered: 99 Skipped: 0 Yes No ANSWER CHOICES Yes No TOTAL 0% 10% 20% 30% 40% 50% 50% 70% 80% 90% 100% 5!7 RESPONSES 41.41% 41 58.59% 58 99 Page 178 of 251 Agenda Item #3.B. 08 Aug 2022 AB Main Street Survey - Complete Streets Q6 Do you own a business in Marsh Oaks? (The Neighborhood bounded by Mayport Road, The River, Dutton Island Road and W. 1st Street) Yes No ANSWER CHOICES Yes NO TOTAL Answered: 99 Skipped: 0 0% 10% 20% 30% 40°/n 50% 60% 70% 80% 90% 100% 6/7 RESPONSES 6.06% 6 93.94% 93 99 Page 179 of 251 ANSWER CHOICES Name Company Address Address 2 City/Town State/Province ZIP/Postal Code Country Email Address Phone Number AB Main Street Survey - Complete Streets Q7 Please provide your contact information. Answered: 69 Skipped: 30 7/7 Agenda Item #3.B. 08 Aug 2022 RESPONSES 98.55% 68 15.94% 11 97.10% 67 5.80% 4 100.00% 69 100.00% 69 97.10% 67 78.26% 54 92.75% 64 82.61% 57 Page 180 of 251 Main Street Engineer's Estimate D D E 0 DATE: 110/2022 Estimated Wart Drys PROJECT: Main Street Short Term Irrlplemen14110n Eatlmated Calendar Days: 'PROJECT NO.: N/A I PREPARED HY1 Uyarl DI48 'CLIENT PROJECT MANAGER: ARIEnd&AUREW, AICA item A Description 20 10 4NRntity unit Bid unit Price Bid EMI: MIMI 4 FOOT PAY ITEM N/A: AVM-415UAL PRE -CONSTRUCTION AND POST CONSTRUCTION RECORDS 1 LS $;,030.00 5 1,000.03 4 FOOT PAY ITEM 192.14:TRAFFIC O0NTROLOEPICER 40 HR 3100.00 5 4.030.00 7 FOOT PAY ITEM 102.60: WORK ZONE 110145, F& I 200 DY $1.00 $ 200.00 Agenda Item #3.B. 08 Aug 2022 10 F00T PAY ITEM 102.744: CHANNELIZING DEVICE, TYPE5 1, 11, 01, VP, DRUM, 0R LCD, P & I 400 DY 38.00 S 5200.03 23 FOOT PAY ITEM 102-744: TRAFFIC CONES, F & I 600 DY 30.00 $ 4,930.00 20 FOOT PAY ITEM 302-70: ARROW BOARD / ADVANCE WARNING ARROW PANEL, F & I 4D DY 330.00 $ 2,300.00 41 ]FOOT PAY ITEM NIA: FOOT CERTIFIED FLAG 6ERs014 40 04 545.00 3 1,000.001 069 IIIPDOT PAY ITEM 700.1.40: SINGLE POST 5130, INSTALL 50 AA 5304.86 $ 13,000.001 670 1000T PAY ITEM 700.1.50:SINGLE POST SIGN, RELOCATE14 A0. $500,00 5 0005.041 671 (FOOT PAY (TEM 7004.60: SINGLE POST SIGN, REMOVE 50 AA 5100.00 5 0,100.001 663 IFDOT FAY ITEM 70541.1: DELINEATOR, FLEXIBLE TUBULAR 210 5A $100.00 $ 4000.00 698 (FOOT PAY ITEM 710.31.101,710.31-343, OR 710-11-4731 PAINTED PAVEMENT MARKINGS, 2100 Lf $2.50 3 5,500.00 STANDARD, WHITE, YELLOW, OR ELLE, SOLID, 61N 703 FOOT PAY ITEM 718.51.05326736.11-213: PAINTED PAVEMENT MARKINGS,STANOARD, WHITE 2640 10 $3.40 0 7,923.00 OR YELLOW, soup FOR 0ROSSW41k AND OUNDABOUT, 12 IN 702 705 704 705 700 711 714 713 710 719 727 714 FOOT PAY ITEM 710.11425 OR 710.11.2I0: PAINTE0 PAVEMENT MARKINGS, STANOARO, WHITE OR YELLOW, MUD FOR STOP ONE OR CROSSWALK, 24 IN FOOT PAY ITEM 710.1140108 71041.231: PAINTED PAVEMENT MARKINGS, STANDARD, WHITE 10540 LF $9,00 5 91,600.00 0R YELLOW. SKIP, 10.30003.9 SKIP, 61N WIDE FOOT PAY ITEM 710.11.160: PAINTED PAVEMENT MARKINGS, STANDARD, WHITE, MESSAGE OR 40 EA 5300.00 5 12,000.00 SYMBOL FOOT PAY ITEM 710.01470: PAINTED PAVEMENT MARKINGS. STANDARD. WHITE, ARROWS 14 EA $500.00 0 4,200.00 FOOT PAY ITEM 710.11.302: PAINTED PAVEMENT MARKINGS, STANDARD. 01.001r, 50110, 61N 10560 LF $0.94 $ 5,280.00 660 LF 64.00 2,040.00 FOOT PAY ITEM 711.10.10108711.16-201:THERMOPLASTIC, STANDARD, WHITE OR YELLOW, 2200 10 $2.75 $ 6,030.00 SOLID, 6IN FOOT PAY ITEM 71141425: THERMOPLASTIC, STANDARD, WHITE, SOLID FOR CROSSWALK AND 2644 11 34.00 $ 10,580.00 ROUNDABOUT, 121N FOOT PAY ITEM 721.11.225: THERMOPLASTIC,STAN0A00, WHITE, SOLID FOR STOP LINE OR 660 LF $SAV $ 9,503.00 CROSSWALK, 241N FOOT PAY ITEM 711-11-160: THERMOPLASTIC, STANDARD, WHITE, MESSAGE OR SYMBOL 40 £A 3000,00 $ 32,000.401 FOOT PAY ITEM 711.11-170: THERMOPLASTIC, STANDARD, WHITE, ARROW 14 EA $300.00 $ 4,200 00 FOOT PAY ITEM N/A: REMOVE EXISTING PAVEMENT WRITINGS 250 SF 37.00 $ 1,750 00 FOOT PAY ,TOM N/A: MINIMUM CHARGE FOR STRIPING FOR EACH PROJECT EA$2,000.00 5 2,000.00 TOTAL: 3 172.000.00 Page 181 of 251 Main Street Engineer's Estimate D D DATEt 1/10/2022 Est lino/ed Work Days IPRona: M41nStreet Lone Term Implementation Es1nat94Calendar rays: IP ROJECT NO,: NfA PREPARED Pt Uyen OenB CLIENT PROJECT MANAGER; Amanda Askew, AICP 140 30 Agenda Item #3.B. 08 Aug 2022 Item H Description QUardily I Utile' Bid Unit Price Bid ERtenslorl 4 FOOT PAY REM NIA: AUDIOVISUAL PRE CONSTRUCTION AND POST CONSTRUCTION RECORDS 1 LS 51,000.00 5 1,000 00 6 FD OT PAY ITEM 102-14: TRAPPIC CONTROL OFFICER 240 NR 5100.00 $ 24,000,00 7 FOOT PAY ITEM 1172-60; WORK 2086 SIGNS, 15&I 1800 DV 51.00 5 2,610040 19 FOOT PAY ITEM 192-744, CHANNELIZING DEVICE, TYPES 1,11,131,04,04.06 LCD, F & 1 3,600 DY $6.00 $ 28,800.00 21. FOOT PAY ITEM 101.74.2; CHANNEU2ING 024102, TYPE III, 6 FT, F & I 900 OV S50.00 S 45,000.00 23 FOOT PAY ITEM 102.74.3:TRA FFIC CONES, F 81 5400 DV 58.00 S 43,200.00 20 7007 PAY ITEM 102.76[ ARROW BOARD / AOVANCE WARNING ARROW PANEL, F&1 350 DY 590.00 5 10,000,00 41 FOOT PAY ITEM N/A: FOOT CERTIFIED FLAG PERSON 360 DY 545.00 $ 16,200,00 46 FEW PAY ITEM 10441:FLOATING TURBIDITY BARRIER 100 LF $4000 5 4,004,00 49 0007 PAY FTEM 104-18: INLET PROTECTION SYSTEM 40 EA 5315.00 S 4,600,00 57 PDOT PAY ITEM 110.2.1: CLEARING AND GRUBBING 17600 50 515,00 S 440,000.00 70 FOOT PAY ITEM 910.4.104: REMOVAL OF EXISTING CONCRETE'CURR AND GUTTER 8500 LF 530.00 $ 255,000.00 75 FOOT PAY ITEM 124.11 REGULAR EXCAVATION 10005 CY 535,00 5 300,00000 R2 FOOT PAY ITEM 121.70.7: FLOWASL6 FILL 1000 CY $130.00 $ 130,000.00 I104 FOOT pAY1TEM 205.700: OPTIONAL 865E, EASE GROUP OR 17600 S3$14.00 S 246,400.00 I128 FOOT PAY ITEM 334.1-110,334.1•12C,334.1.13G 334.1.140, OR 334.3.15C:SUPERPAVE 5060 TN 5130.00 5 390,000.05ASPHALTIC CONCRETE, TRAFFIC kb 1, 0, 0R 0, GREATER THAN 0R E0OAL TO S0076N r 185 FOOT PAY 1TEM 425.1.211: INLETS, CURB, TYPE tot 000 FT 40 EA $1,20000 5 40,000.00 206 51300 PAY ITEM 425-2.61: MANHOLES. P.8, -010 F7 30 EA51,500410 S 15,000.00 230 FOOT PAY ITEM 425-5. MANHOLE, ADJUST 10 EA 52,900.00 $ 25,000,66 149 FORT PAY ITEM 410.173.1926, 430-173.1158, 430.173.1188, OR 499-373-1248: PIPE CULVERT RCP MATERIAL ONLY, ROUND, 12 IN, 1510,18 154, 24 IN, GUTTER DRAIN 5250 LF 424 FOOT PAY ITEM 520.1.10. CONCRETE CURB & SLITTER, TYPE F 10560 LF 431 FOOT PAY IT OM 522-3A:CONCRETE SIDEWALR AND DRIVEWAYS, 6IN THICK 4200 5Y 492 FOOT PAY ITEM 922-25: CONCRETE S106WALK, B IN THICK 1000 5Y 545.02 $ 237,600.00 530.00 560.00 $ 570.00 $ 316,800.00 252,000.00 1,26.00100 440 FDOT PAY ITEM r4/0:004. COMPLIANT CURB RAMP,TWO-DIRECTION 28 EA 53,000.00 $ 64400,00 665 FDOT PAY ITEM 700-1-40: SINGLE POST 1105, INSTALL 50 AA $300.00 5 11.00006 670 FOOT PAY ITEM 700-1.50: SINGLE 150101154, 56112047E 10 AA WOOD S 5,009.00 , 671 4501' PAY ITEM 740-1-60: 51901E POST SIGN, REMOVE 15 AA 5100.00 $ 5,000.00 693 FOOT PAY ITEM 70541.1: DELINEATOR, FLEXIBLE TUBULAR 210 08 5100.00 S 21,000.00, Page 182 of 251 Item tiDescriptieg Quantity Unit 696 FOOT PAY ITEM 75011-101,710-11-201, OR 71011-411: PAINTED PAVEMENT MARKINGS, 7700 LF 52,50 $ 5,500.00 STANOARLLWHITE, YELLOW. 0R BLUE, SOLID. 61N 700 POUT PAY ITEM 710-11.12306 710.11.223: PAINTED PAVEMENT MARKINGS, STANDARD, WHITE 2140 Lf 53,00 $ 7,910.00 OR YELLOW, 10130 FOR CROSSWALK AND OLINOAROUT, 121N 702 FOOT PAY ITEM 71041-12108 710.11.215: PAINTED PAVEMENT MARKINGS, STANOARO, WHITE 060 LF 54.06 5 2,640.00 OR YELLOW, SOLID FOR STOP LINE OR CROSSWALK, 7415 703 FOOT PAY ITEM 710.11.131.0R 71041.231: PAINTED PAVEMENT MARKINGS, STANDARD, WHITE 10560 LF X3.00 $ 31,560.00 OR YELLOW, SKIP, 10.30 OR 3.9 SKIP, 61N WIDE 704 P00T PAY ITEM 710.11-160: PAINTED PAVEMENT MARKINGS, STANDARD, WHITE, MESSAGE OR EA 5300.00 5 12,000.00 5YM061 - 705 FOOT PAY ITEM 710.11-170: PAINTED PAVEMENT MARKINGS, 5TANOARO, WHITE, ARROWS 14 EA 5300.00 5 4,200.00 Agenda Item #3.B. 08 Aug 2022 Bid unit Price I gid Extension 706 FOOT PAY ITEM 71011.302: PAINTED PAVEMENT MARKINGS, STANDARD, BLACK, MUD, 61N 10560 LF 50.50 5 5,280.00 751. FOOT PAY ITEM 711.16.10106711.16301:iIEAMOPLASTIC, STANDARD, WHITE OR YELLOW, 2200 IF 57.75 5 6,050.00 SO1I0, 6 114 _ 719 F00T PAY ITEM 710.11.L23: THERMOPLASTIC, STANDARD. WHITE, 50115 FOR CRO55WALK AND 2640 IF 50.00 S 10,560.55 ROUNDABOUT, 12114 715 MDT PAY ITEM 711.01-025: THERMOPLASTIC, STANDARD. WHITE, 30115 FOR STOP LINE OR 660 IF $5.00 5 3,300.50 CR05SWALA. 141N _ 718 6007 PAY ITEM 711.11.160:THERMOPLA5110, STANDARD, WHITE, MESSAGE 0R SYMBOL 40 FA 5105.00 5 12,000.00 719 FOOT PAY ITEM 711-11-170: THERMOPLASTIC, STANDARD, WHITE, ARROW 14 EA 5300.00 5 4,200.00 772 FOOT PAY ITEMNjA[ REMOVEENISTING PAVEMENT MARKINGS 259 SF $0,00 5 1,750.00 724 FDGT PAY ITEM N/AI MINIMUM CHARGE FOR STRIPING FOR 6501 PROTECT EA 52,00000 5 2,000.00 737 FOOT PAY ITEM NIA's WATER METER 40%, INSTALL 80 EA $700.00 5 53,005.47 1$8 FOOT PAY ITEM 425.537 MANHOLE, Ab1U5T, UTILIT100 10 EA 52,000.00 5 20,000.00 618 ALLOWANCE: IRRIGATION SYSTEM EA 550,000.00 5 50,090.09 819 ALLOWANCE: UTILITIES COORDINATION AND ADJUSTMENTS EA 550,000.00 $ 10,005.00 820 ALLOWANCE: LANDSCAPING EA 5300,000.00 5 300,000.00 822 ALLOWANCE: PERMIT FEES, 5064060WAR0 COUNTY AGENCIE5 EA 550,800.00 5 50,000.00 820 ALLOWANCE; MARRO% RELOCATION OR NEW 00 64 5309,00 5 27,000.00 WO TOTAL: 5 3,817,480.00 Page 183 of 251 Page 184 of 251 L5 :• st ti7tt.9. TSZ JO S8T @Sed JA_ r•7 OPTION 3 1. 20 MPH 2. Keep on street parking 3. Add roundabout at W. 14th & Main St. 4. Add roundabout at W. 6th & Main St. 5. Mark Main St. with sharrows from 1St St. to Dutton Island Rd. 6. Keep bump outs at bike path Proposed sharrows 250' apart Existing roundabout Proposed roundabout Page 186 of 251 Agenda Item #3.C. 08 Aug 2022 Page 187 of 251 ., Verizon 11:23 AM Cn' Jul 27 439 PM Sul 271:33 PM Zone 18 18th Street r►Route TSZ Jo 88T abed 13JMD z Map Locations Work aro (D O ojQ- 00 D� N 7# O W N n N . 1153 AM Jul 28, 2022 $1.35 ISZ }o 68Z aSed Interface Does Not Illustrate 3 Hrs. Free in Green User Must Enter Plate Number in Box Titled "Enter Code" and Push Check Box 11:5.3 AM Jul 28. 2022 $1.35 < Back Flowbird. $ 13JMD Shane ^ 18th Street (18) eStandard user u 13JMD Ju128,2022 09:20 AM Pasd 3h Parking time orfered:3 h f r Jul 28,2022 12:20 PM Free a Turn on non ici as ons so you stay informed of your parking TSZ Jo 06T @Sed Plates are Uploaded are Recognized in System to Provide 3 hrs. Free 0 Your note O Transaction confirmation Your payment has been successfully completed. Transaction No. RVehicle • Start time • End time • Rate Li Code ✓ Price 86610811 13JMD Thu, Jul 28,11:24 Thu, Jul 28,14:24 Standard user 13JMD Free Add to bookmarks TSZ Jo T6T abed Payments are Being Accepted and Confirmed in Our Account aQ ro o cu o_ oo D rr rD CQ N# O W N n N . 113th Street(18) ""Am 2h 36min 02:24 PM fr Shane -13]MD L Free TSZ JO Z6T @Sed App is Tracking Time on 3 Free Hrs. ao ro O cuQ- 00 D CQ N# O W N n N . < Back Flawbird_ Neptune Beach 30 Mins. Free in Green 02.30 PM 3ui 22.2022 $2.35 ....10:. TSZ JO E6T @Sed Our Request Is for The App To Illustrate 3 Hrs. Free For Registered Users In Green Without Entering Plate Numbers in "Enter Code" Box Page 194 of 251 i?I:I.I I1;1 i m. I\ II a II el )1 NOND o 1 Agenda Item #3.D. 08 Aug 2022 s� z U$ y 1 wa 6 L a Page 195 of 251 TSZ JO 96T abed Vi; '. STREET FI RMET PER .Y DEDICATED 57' RAY) is ci 7 �I 1<t= 1I J ?49 Salt LEN 4 i�. FOUND YAG NAR & YSIC W1H NC I.0. 0 A O CA J O I� rr-nr-- I r• I MI1 11 llll!l 11111- 7 loo rem W .I.S.Z mAAWAi05 L_ FIRST FLOOR PLAN s:xE i r.• • 1•a ®SECOND FLOOR PLAN SCALE Mr • 1,0- ® THIRD 'd ®THIRD FLOOR PLAN SCALE Ur. 1'C Ill" PROGRESS ISSUE 08.01.2022 is 27 IF 14 If I 5 U 1 ATLANTIC REACH UFEGi1ARD TOWER RENOVATION ARNOVATiON PLANS A1.1 ORDINANCE NO. 2022-06 AN ORDINANCE OF THE CITY OF INDIAN HARBOUR BEACH, BREVARD COUNTY, FLORIDA RELATING TO THE ESTABLISHMENT OF DESIGNATED SMOKING AREAS WITHIN MUNICIPAL PARKS AND BEACHES; AMENDING ARTICLE 11, CHAPTER 12 OF THE CODE OF ORDINANCES ADDING A NEW SECTION 12-6 PROHIBITING SMOKING, AS AUTHORIZED BY FLORIDA LAW EXCEPT WITHIN DESIGNATED SMOKING AREAS OF A MUNICIPAL PARK OR MUNCIPALLY CONTROLLED BEACH AND BEACH PARK; PROVIDING SEVERABILITY, REPEAL, CODIFICATION AND AN EFFECTIVE DATE WHEREAS, Florida Statute Chapter 386.209 provides that the regulation of smoking is preempted to the State of Florida; and WHEREAS, the youth of our community and communities throughout Florida currently play on playgrounds, athletic fields, skate parks, aquatic facilities and other recreation facilities with inconsiderate smokers around the children providing them unhealthy secondhand smoke; and WHEREAS, a report by the United States Department of Health and Human Services, Surgeon General states tobacco smoke contains over 7,000 chemicals, including hundreds that are toxic and up to 69 that are known to cause cancer and exposure to secondhand smoke can cause numerous health problems and has been linked to cancer and other fatal diseases; and WHEREAS, the staff analysis published for HB 105 references various studies from United Health Foundation, America's Health Rankings, the Centers for Disease Control and Prevention, and others on the impact smoking has on the health of citizens; and WHEREAS, the reports referenced in the staff analysis for HB 105 further states Secondhand smoke is generally defined as smoke from burning tobacco products or smoke that is exhaled by a tobacco smoker. Exposure to secondhand smoke can cause numerous health problems and has been causally linked to cancer and other fatal diseases. Studies suggest that secondhand smoke in crowded outdoor areas can cause concentrations of air contaminants comparable to those caused by indoor smoking. WHEREAS, the Center of Disease Control states secondhand smoke is generally defined as smoke from burning tobacco products or smoke that is exhaled by a tobacco smoker; and WHEREAS, the current law prohibits cities and counties from establishing reasonable smoke-free zones or designated smoking areas so that our young people can Agenda Item #4.A. 08 Aug 2022 Page 197 of 251 Ordinance No. 2022-06 Smoke-free Zones or Designated Smoking Areas in Public Parks Page 2 enjoy playing on playgrounds, at recreation facilities, or athletic fields, or watching their siblings play without encountering dangerous secondhand smoke; and WHEREAS, SB 224 and HB 105 were filed in the Florida Legislature for the 2022 Legislative Session that would allow cities and counties to protect the youth of their community through the designation of smoke-free zones or designated smoking areas; and WHEREAS, HB 105, as amended, passed the Florida Legislature on March 2, 2022 and will be transmitted to the Governor to sign into law, veto, or allow to become law without his signature. If HB 105 becomes law that would allow cities and counties to protect the youth of their community through the designation of smoke-free zones or designated smoking areas; and WHEREAS, in anticipation of the HB 105 becoming law on July 1, 2022, the Indian Harbour Beach City Council determines a public health and safety need to establish designated smoking areas within the municipal parks and municipal beaches. NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Indian Harbour Beach, Brevard County, Florida, that: Section 1. Section 6 of Article II of Chapter 12 is hereby added to the Code of Ordinances and reads as follows: "Sec. 6. — Adoption of Designated Smoking Areas within Municipal Parks and Municipal Beach Parks. The City Council hereby adopts regulations prohibiting smoking, except in designated areas of municipal parks and municipal beach parks and as exempted by the Florida Legislature (filtered cigars), as authorized by Florida Law, HB 105, adopted in the 2022 Legislative Session. Section 2. In the event that any term, provision, clause or section of this ordinance shall be held by a court of competent jurisdiction to be partially or wholly unenforceable or invalid for any reason whatsoever, any such invalidity, or illegality, or unenforceability shall not affect any of the other or remaining terms, provisions, clauses, sentences, or sections of this ordinance, and this ordinance shall be read and/or applied as if the invalid, illegal, or unenforceable term, provision, clause, sentence, or section did not exist. Section 3. All ordinances or resolutions or parts thereof that may be determined to be in conflict herewith are hereby repealed. Section 4. The City Clerk of the City is hereby directed to incorporate Section 1 into the Code of the City. Agenda Item #4.A. 08 Aug 2022 Page 198 of 251 Ordinance No. 2022-06 Smoke-free Zones or Designated Smoking Areas in Public Parks Page 3 Section 5. This ordinance shall become effective on July 1, 2022, and should the Governor veto HB 105, this ordinance shall become null and void. PASSED AND ADOPTED by the City Council of the City of Indian Harbour Beach, Brevard County, Florida, this 28th day of June 2022. Sue Frank. MMC City Clerk First Reading: Second Reading & Public Hearing: Scott Nickle Mayor June 14,2022 June 28, 2022 Agenda Item #4.A. 08 Aug 2022 Page 199 of 251 Page 200 of 251 Agenda Item #8.A. 08 Aug 2022 CITY OF ATLANTIC BEACH CITY COMMISSION STAFF REPORT AGENDA ITEM: Resolution No. 22-46 authorizing a perpetual non-exclusive easement for drainage purposes in favor of the City of Atlantic Beach for drainage infrastructure improvements and existing stormwater infrastructure. TODAY'S DATE: August 2, 2022 MEETING DATE: August 8, 2022 SUBMITTED BY: Steve Swann, City Engineer BACKGROUND: The City is planning for construction of drainage improvements in Hopkins Creek from Atlantic Boulevard to Cavalla Drive (Aquatic Gardens Drainage Improvements Phase I). After release of construction funding provided through a FEMA Hazard Mitigation Grant Program grant the City will bid this project out for construction. The design of the proposed drainage improvements are complete and require additional drainage easement area around the west and northwest side of the Atlantic Village shopping area. In addition, on the east side of the Atlantic Village property, there is an existing city owned and maintained storm sewer system serving Royal Palms Drive that is on private property and is not currently in an easement. Equity One (Florida Portfolio) LLC agreed to provide the City with a drainage easement to accommodate the designed improvements in Hopkins Creek as well as an easement for existing city -owned stormwater infrastructure on their property. RECOMMENDATION: That the City Commission approve Resolution No. 22-46 authorizing the mayor to execute a perpetual non-exclusive easement for drainage purposes in favor of the City of Atlantic Beach for drainage infrastructure improvements and existing stormwater infrastructure. ATTACHMENTS: 1. Resolution No. 22-46 2. Access and Drainage Easement Agreement 3. Aerial Photograph of Easement Area REVIEWED BY CITY MANAGER: 1 Page 201 of 251 Agenda Item #8.A. 08 Aug 2022 RESOLUTION NO. 22-46 A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA APPROVING AND ACCEPTING THE AMENDED AND RESTATED ACCESS AND DRAINAGE AND UTILITY EASEMENT AGREEMENT FROM EQUITY ONE (FLORIDA PORTFOLIO) LLC, FOR A PERPETUAL NON-EXCLUSIVE EASEMENT FOR DRAINAGE AND RELATED PURPOSES, SUBJECT TO THE TERMS THEREIN; AUTHORIZING THE MAYOR TO EXECUTE THE EASEMENT AGREEMENT. WHEREAS, the City is currently improving its stormwater and drainage system in the areas north of Atlantic Boulevard and lying between Royal Palms Avenue and Aquatic Drive; and WHEREAS, as part of these improvements, expanded easement areas in the Atlantic Village shopping area are necessary; and WHEREAS, the City requested and Equity One (Florida Portfolio) LLC has agreed to grant to the City a perpetual non-exclusive easement for access, drainage, and utility purposes and related purposes, subject to the terms therein. NOW THEREFORE, be it resolved by the City Commission of the City of Atlantic Beach, Florida, as follows: SECTION 1. The City Commission hereby approves and accepts the Amended and Restated Access and Drainage and Utility Easement Agreement ("Equity One Easement") as set forth in Exhibit A, attached hereto and made a part hereof. SECTION 2. The Mayor is hereby authorized to execute the attached Equity One Easement and such other documents as may be necessary to effectuate the purpose of this Resolution. SECTION 3. This Resolution shall take effect immediately upon its passage and adoption. PASSED AND ADOPTED by the City of Atlantic Beach, this day of 2022. Ellen Glasser, Mayor Attest: Donna L. Bartle, City Clerk Approved as to form and correctness: Brenna M. Durden, City Attorney 01599911-1 Page 202 of 251 This Instrument Prepared B,: John R. Ibach, Esq. Burr& Forman LLP 50 N. Laura Street, Suite 3000 Jacksonville, Florida 32202 Agenda Item #8.A. 08 Aug 2022 AMENDED AND RESTATED ACCESS AND DRAINAGE AND UTILITY EASEMENT AGREEMENT Thismended and Restated Access and Drainage and Utility Easement Agreement (the "Agreement") Is made this %,ifs day of 7`+1y , 2022, by EQUITY ONE (FLORIDA PORTFOLIO) LLC, a Florida limited liability company (hereinafter referred to as "Grantor") whose address is c/o Regency Centers Corporation, Attn: Legal Department, One Independent Drive, Suite 114, Jacksonville, rL 32202, and THE CITY OF ATLANTIC BEACH, FLORIDA, a municipal corporation ("Grantee"), whose address is 800 Seminole Road, Atlantic Beach, FL 32233. WHEREAS, Grantor is the owner of that certain real property located in Duval County, Florida, the legal description of which Is attached hereto as Exhibit "A" (the "Grantor Property"); WHEREAS, Grantor's predecessor -In -interest granted that certain Easement for Drainage and Utilities in favor of Grantee dated August 24, 1964, recorded in Official Records Book 2509, page 568, of the public records of Duval County, Florida (the "Original Easement Agreement"), which Original Easement Agreement partially affects a portion of Grantor Property; and WHEREAS, Grantor and Grantee desire to amend and restate the Original Easement Agreement only to the limited extent that the Original Easement Agreement affects the Grantor Property and to that extent only the Original Easement Agreement is superseded and replaced by the terms and conditions set forth in this Agreement; and WHEREAS, Grantor and Grantee further desire to establish additional easement areas over the Grantor Property as more particularly described herein. NOW, THEREFORE, for and in consideration of Ten Dollars ($10.00) and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows: 1. The above recitals are hereby confirmed as true and correct and reaffirmed herein. As of the date hereof, to the limited extent that the Original Easement Agreement affects the Grantor Property only, the original Easement Agreement is hereby replaced by the terms and conditions of this Agreement and additional easement areas as more particularly described herein are hereby established. 2. Grantor does hereby grant, create and establish for the benefit of Grantee perpetual, non- exclusive easements over, under, across, upon, through and along those portions of the Grantor Property as depicted on Composite Exhibit B, attached hereto ("Easement Areas") together with the right of access to said Easement Areas on, over and across the Grantor Property, for the purposes as hereinafter set forth in paragraph 3 of this Agreement. 0162tl]M3d 44708669 v6 Page 203 of 251 Agenda Item #8.A. 08 Aug 2022 3. Grantee shall have the right to use and to access the Easement Areas for the purposes of installing, operating, maintaining, repairing and replacing drainage and utility related facilities, including but not limited to water, sewer, swales, ditches, culverts, structures, lines and pipes ("Drainage and Utility Facilities") within the Easement Areas to provide drainage and utilities for the Grantor Property and other properties located within the Grantee's municipal boundaries and for no other purposes whatsoever. The previous provisions to the contrary notwithstanding, all proposed Drainage and Utility Facilities including connections to other drainage facilities (other than those already existing as of the date hereof) and plans and specifications related thereto, including without limitation, any modifications thereof, shall be submitted to Grantor for prior review and written acceptance, not to be unreasonably withheld, and the construction of the Drainage and Utility Facilities shall be constructed in accordance with such plans and specifications and construction schedule as are determined to be acceptable by each party in their reasonable discretion ("mutually acceptable plans"); provided, however, that in the event Grantor fails to respond to any proposed plans, specifications and schedule within thirty (30) days from the date of Grantee's submittal to Grantor, Grantee shall send a second notice in all caps BOLD 12 point font stating FAILURE TO TIMELY RESPOND SHALL BE DEEMED ACCEPTANCE (the "Second Notice"). If Grantor fails to respond to the Second Notice within ten (10) days after receipt of Second Notice, the plans, specifications and schedule shall be deemed accepted by Grantor. 4. Subject to the terms of this Agreement, Grantee shall have the right, but not the obligation, to construct, reconstruct, inspect, alter, repair, replace, or remove any Drainage and Utility Facilities within the Easement. Areas, including but not limited to the construction of open swales and ditches, so long as such work is performed in accordance with mutually acceptable plans, as determined by each party in their reasonable discretion. The previous provisions to the contrary notwithstanding, in the event the Grantor determines, in Its reasonable discretion, that the Drainage and Utility Facilities are adversely impacting the Grantor's operation of the shopping center located on the Grantor Property due to erosion or settlement damage, the Grantee, upon receipt of written notice and documentation describing the adverse impact and establishing the basis for the cause thereof from Grantor, and Grantee's reasonable opportunity to respond to said notice and documentation, shall be obligated to modify the Drainage and Utility Facilities to eliminate such adverse impacts in accordance with mutually acceptable plans. 5. Grantee shall have the right but not the obligation to cut and keep clear all trees and undergrowth within the Easement Areas and, upon prior written consent of Grantor, not to be unreasonably withheld, on lands of Grantor adjoining the Easement Areas that may materially interfere with the proper access, construction, operation, and maintenance of Grantee's Drainage and Utility Facilities or any part of them. 6. Grantee agrees that it will be solely responsible for the maintenance and operation of any Drainage and Utility Facilities it installs in the Easement Areas. Grantee further agrees to keep the Easement Areas free of excessive vegetation by mowing the grass and preventing the growth of shrubs, trees, or exotic vegetation, on a regular basis. In addition, upon receipt of written notice and documentation describing the damage and establishing the basis for the cause thereof from Grantor, and Grantee's reasonable opportunity to respond to said notice and documentation, Grantee shall be solely responsible, at Grantee's sole cost and expense, for the repair of any erosion or settlement damage caused on the Grantor Property from the Drainage and Utility Facilities, which repairs shall be performed promptly in accordance with all appropriate professional standards. The previous provisions to the contrary notwithstanding, in the event of an emergency, the Grantor, following written notice to Grantee and Grantee's failure to respond within twenty four (24) hours, shall be permitted to make such necessary repairs of erosion or settlement damage caused by the Drainage and Utility Facilities as necessary to alleviate the emergency conditions, and Grantee shall be responsible for reimbursing Grantor for the reasonable costs of any such repairs made by Grantor. 01626383.1 2 44708689 v6 Page 204 of 251 Agenda Item #8.A. 08 Aug 2022 7. Grantor reserves the right and privilege to use the Easement Areas for such other purposes except as herein granted or as might interfere or be inconsistent with the rights of the Grantee assigned herein. All fencing or other improvements erected adjacent to the Easement Areas by Grantor, if any, shall be constructed to ensure Grantee's access rights described above. 8. Grantee hereby agrees to restore all property disturbed by its activities in use of the Easement Areas to the condition existing prior to the disturbance. 9. Subject to the rights of Grantee assigned herein, Grantee's use of the Easement Areas and construction of the Drainage and Utility Facilities shall not materially interfere with ingress and egress to Grantor Property or the use and quiet enjoyment of Grantor Property by Grantor, its employees, tenants, invitees, contractors or representatives. Utility service to Grantor Property shall not be interrupted during Grantee's use of the Easement Areas or during the construction of the Drainage and Utility Facilities; provided however, that if any utility service must be interrupted during construction, Grantee shall provide no less than 48 hour prior notice to Grantor. 10. Grantee shall not construct above -ground improvements in the Easement Areas or change the finish grade of the Easement Areas without the consent of the Grantor, except in accordance with mutually acceptable plans. 11. Subject to the limits of liability, including without limitation, the maximum amounts of liability set forth in Section 768.28, Florida Statutes, and whether sounding in tort or contract, Grantee agrees to defend, indemnify and hold Grantor harmless from and against any and all claims, actions, causes of action, demand, liabilities, losses or damage, including payment of court costs and reasonable attorneys' fees, or personal injury (including death) or property damage arising out of the use of the Easement Areas by Grantee, its agents, contractors or employees, except to the extent that any such claims are caused by the negligence or willful misconduct or wrongful acts or omissions of Grantor, its agents, contractors or employees. 12. This Agreement shall not be modified, rescinded or amended in whole or in part, except by an instrument in writing and duly recorded. It is intended that the easement, conditions, restrictions, rights and obligations set forth herein shall run with the land, encumber the Easement Areas, and create equitable servitudes in favor of the real property benefitted thereby, shall bind every person having any fee, leasehold or other interest therein and shall inure to the benefit of and be binding upon the parties and their respective successors and assigns. 13. Nothing in this Agreement dedicates any portion of Grantor Property to the general public or for any public use or purpose. 14. Grantee shall not create or cause to be imposed, claimed or filed upon the Grantor Property, or any interest of Grantor any lien, charge or encumbrance. In the event any construction lien is filed against the Grantor Property as a result of services performed for or materials furnished to Grantee, Grantee shall cause such lien to be released and discharged of record within ten (10) days of receipt of notice of such lien, either by paying the indebtedness which gave rise to such lien or by posting bond or other security as shall be required or allowed by law to obtain such release and discharge. [Signatures on following page] 01628353-1 3 44708689 v6 Page 205 of 251 This Agreement Is made and executed by the Grantor this I( day of Signed, sealed and delivered GRANTOR: in the presence of: 114..„ I°fifitName: (yM) µPA L STATE OF FLORIDA COUNTY OF DUVAL EQUITY ONE (FLORIDA PORTFOLIO) LLC, a Florida limited liability company 2022. By: Regency Centers, L.P., a Delaware limited Partnership Its: Managing Member By: Regency Centers Corporation, a Florida corporation Its; General Partner Nam T e: 1d) Agenda Item #8.A. 08 Aug 2022 The foregoing instrument was acknowledged beforea by means ofd hysical presence r a online notarization, this ( day of , 2022, by r ,'r.4cAi-IAL , as of Regency Centers Corporation, a Florida poration, the General Partner of Regency Centers, L.P., a Delaware limited partnership, the Managing Member of EQUITY ONE (FLORIDA PORTFOLIO) LLC, a Florida Imited liability company, on behalf of the company. He iOlikeLrsonally known to me or has produced tJ / as identification. l n 4e?!.`f(.6 WENbIHILL CammIselonft03246460 m o Expires Novembor 20, 2024 �lEQF flea BOM ed Mu e udgel Holey SoMou NaPUbllc, ate 7n<d co�nty fa said Name:me: CCrr--��jG� My Commission Expires:_ !1_� " iZ'- My Commission Number Is: fb G -1'.f O (/4' Q142083• 4 A4708689 v6 Page 206 of 251 This Access and Drainage Easement Agreement is hereby accepted, made and executed by the Grantee this day of , 2022. WITNESSES GRANTEE: CITY OF ATLANTIC BEACH, FLORIDA Ellen Glasser, Mayor Printed Name: Printed Name: STATE OF FLORIDA COUNTY OF DUVAL Agenda Item #8.A. 08 Aug 2022 The foregoing instrument was acknowledged before me by means of ❑ physical presence or ❑ online notarization, this day of , 2022, by Ellen Glasser, Mayor, who is personally known to me or has produced as identification. (SEAL) NOTARY PUBLIC, State of Florida Print Name: 01628383.1 5 44708689 v6 Page 207 of 251 Agenda Item #8.A. 08 Aug 2022 EXHIBIT "A" LEGAL DESCRIPTION Grantor Property A PART OF THE CASTRO Y. FERRER GRANT SECTION 38, TOWNSHIP 2 SOUTH, RANGE 29 EAST, DUVAL COUNT;, FLORIDA, MORE PARTICULARLY DESCRIBED AS FOLLOWS; FOR A POINT OF BEGINNING, COMMENCE AT THE SOUTHEAST CORNER OF LOT 1, BLOCK 26, REPLAT OF PART QF ROYAL PALMS UNIT TWO A, AS RECORDED IN PLAT BOOK 31, PAGES 16, 16A, 1613, 16C AND 16D OF THE CURRENT PUBLIC RECORDS OF SAID COUNTY; THENCE SOUTH 07''16'02" EAST, ALONG THE WESTERLY RIGHT OF WAY LINE OF ROYAL PALMS DRIVE, AS ESTABLISHED AS A 60 FOOT RIGHT OF WAY BY OFFICIAL RECORDS VOLUME 1819, PAGE 52 OF SAID PUBLIC RECORDS, A DISTANCE OF 20.42 FEET; THENCE NORTH 05°3727" WEST, ALONG THE NORTH UNE Of THE LANDS AS DESCRIBED IN OFFICIAL RECORDS VOLUME 2010, PAGE 42 OF SAID PUBLIC RECORDS, A DISTANCE OF 80.29 FEET; THENCE SOUTH 00°4122 EAST, ALONG THE WEST UNE OF SAID LANDS AS DESCRIBED IN OFFICIAL RECORDS VOLUME 2010, PAGE 42, A DISTANCE QF 214.92 FEET; THENCE NORTH 139°1818" EAST, ALONG THE SOUTH LINE OF SAID LANDS AS DESCRIBED IN OFFICIAL RECORDS VOLLIVIE 2010, PAGE 42, A DISTANCE OF 147.68 FEET TO A POINT ON THE AFOREMENTIONED WESTERLY RIGHT OF WAY LINE OF ROYAL PALMS DRIVE, SAID RIGHT OF WAY LINE BEING A E:LIRVE CONCAVE NORTHEASTERLY HAVING A RADIOS OF 515 FEET; THENCE SOUTHEASTERLY ALONG THE ARC OF SAID CURVE, A CHORD BEARING OF SOUTH 44014'11° EAST AND A CHORD DISTANCE OF 23650 FEET TO THE POINT OF TANGENCY OF SAID CURVE; THENCE SOUTH 57°31'02" EAST, CDNTINUING ALONG SAID WESTERLY RIGHT OF WAY UNE, A DISTANCE OF 87.05 FEET TO THE POINT OF CURVE OF A CURVE CONCAVE SOUTHWESTERLY, HAVING A RADIUS OF 11.3.55 FEET; THENCE SOUTHEASTERLY ALONG THE ARC OF SAID CURVE, A CHORD BEARING OF SOUTH 52°13'10" EAST AND A CHORD DISTANCE OF 20.97 FEET; THENCE SOUTH 89°1$18" WEST, ALONG THE NORTH UNE OF THE LANDS AS DESCRIBED IN OFFICIAL RECORDS VOLUME 3397, PAGE 69, A DISTANCE OF 126.77 FEET; THENCE SOUTH QQ°4122' EAST, ALONG THE WEST UNE OF SAID LANDS, A DISTANCE QF 62.00 FEET; THENCE NORTH 89°18'38" EAST, ALONG THE SOUTH LINE OF SAID LANDS AS DESCRIBED IN OFFICIAL RECORDS VOLUME 3397, PAGE 69, A DISTANCE OF 160.00 FEET TO A POINT ON THE AFOREMENTIONED WESTERLY RIGHT OF WAY LINE OF ROYAL PALMS DRIVE, SAID POINT BEING ON A CURVE CONCAVE SOUTHWESTERLY HAVING A RADIUS OF 113.55 FEET; THENCE SOUTHERLY ALONG THE ARC OF SAID CURVE, A CHORD BEARING OF SOUTH 05°45'42" EAST AND A CHORD DISTANCE OF 20.08 FEET TO THE POINT OF TANGENCY OF SAID CURVE; THENCE SOUTH 89°18'38" WEST, ALONG THE NORTH UNE OF THE LANDS AS DESCRIBED IN OFFICIAL RECORDS VOLUME 2219, PAGE 306, AND ALONG THE NORTH LINE OF THE LANDS AS DESCRIBED IN OFFICIAL RECORDS VOLUME 2843, PAGE 750, AND ALONG THE NORTH UNE OF THE LANDS AS DESCRIBED IN OFFICIAL RECORDS VOLUME 3231, PAGE 773, A DISTANCE OF 440.00 FEET; THENCE SOUTH 00°41'22" EAST, ALONG THE WEST LINE OF THE LANDS AS DESCRIBED IN OFFICIAL RECORDS VOLUME 3231, PAGE 773, A DISTANCE OF 160.00 FEET; THENCE SOUTH 89°18'38" WEST, ALONG THE NORTH RIGHT OF WAY LINE OF ATLANTIC BOULEVARD (STATE ROAD A -1-A) AS NOW ESTABLISHED AS A 100 FOOT RIGHT OF WAY, A DISTANCE OF 569.18 FEET; THENCE NORTH 07°16'02" WEST, A DISTANCE OF 160.00 FEET; THENCE SOUTH 89°18'38" WEST, PARALLEL WITH SAID NORTH RIGHT OF WAY UNE OF ATLANTIC BOULEVARD, A DISTANCE OF 201.42 FEET TO THE EASTERLY RIGHT OF WAY LINE OF AQUATIC DRIVE, AS ESTABLISHED BY OFFICIAL RECORDS VOLUME 3278, PAGES 176 AND 177 OF SAID PUBLIC RECORDS; THENCE NORTH 11°42'30" WEST, ALONG SAID EASTERLY RIGHT OF WAY LINE, A DISTANCE OF 390.26 FEET; THENCE NORTH 82°43'58" EAST, ALONG THE SOUTH UNE OF THE LANDS AS DESCRIBED IN OFFICIAL RECORDS VOLUME 2411, PAGE 1171, A DISTANCE OF 262.48 FEET: THENCE NORTH 13°54'50" EAST, ALONG THE EASTERLY UNE OF SAID LANDS AS DESCRIBED IN OFFICIAL RECORDS VOLUME 2411, PAGE 1171, AND ITS NORTHEASTERLY EXTENSION, A DISTANCE OF 192.81 FEET; THENCE SOUTH 85°37'27" EAST, ALONG THE SOUTHERLY LINE OF AFOREMENTIONED BLOCK 26, REPLAT OF PART OF ROYAL PALMS UNIT TWO A, A DISTANCE OF 37.52 FEET; THENCE SOUTH 07°16'02" EAST, ALONG THE WEST LINE OF THE LANDS AS Page 208 of 251 DESCRIBED IN OFFICIAL RECORDS VOLUME 1471, PAGE 472, A DISTANCE OF 35.00 FEET; THENCE SOUTH 85°37'27" EAST, ALONG THE SOUTH LINE OF SAID LANDS, A DISTANCE OF 60.00 FEET; THENCE NORTH 07°1602" WEST, ALONG THE EAST LINE OF SAID LANDS AS DESCRIBED IN OFFICIAL RECORDS VOLUME 1471, PAGE 472, A DISTANCE OF 35.00 FEET; THENCE SOUTH 85°37'27" EAST, ALONG THE AFOREMENTIONED SOUTHERLY UNE OF BLOCK 26, A DISTANCE OF 541.85 FEET TO THE POINT OF BEGINNING. 2 Agenda Item #8.A. 08 Aug 2022 Page 209 of 251 COMPOSITE EXHIBIT "B" EASEMENT AREAS Sketches and Legal Descriptions of (consisting of 5 total pages) PERPETUAL EASEMENT: FROM THE POINT OF BEGINNING ALSO BEING THE NORTHWEST CORNER OF A PARCEL BEING RECORDED IN OFFICIAL RECORDS BOOK 8130, PAGE 2297 OF THE PUBLIC RECORDS OF DUVAL COUNTY, FLORIDA; THENCE S 85° 28' 57" E, ALONG THE NORTH LINE OF SAID PARCEL, 37.52 FEET; THENCE S 07° 10' 04" E, 8.28 FEET; THENCE S 07° 07'31" E, 26.72 FEET; THENCE S 03° 56' 34" E, 29.92 FEET; THENCE, S 9° 07' 01" W, 87.80 FEET; THENCE, S 47° 40' 51" W, 47.78 FEET; THENCE, S 14° 03' 12" W, 38.08 FEET; THENCE, S 82° 52' 28" W, 148.83 FEET TO A POINT ON A CURVE; THENCE ALONG A CURVE TO THE LEFT 65.49 FEET, HAVING A RADIUS OF 45.00 FEET, A DELTA ANGLE OF 83° 22' 44", AND SUBTENDED BY A CHORD WHICH BEARS S 41° 11' 06" W, 59.86 FEET; THENCE S 00 30' 16" E, 259.97 FEET; THENCE S 11034' 00" E, 39.92 FEET; THENCE S 78° 26' 00" W, 40.00 FEET TO A POINT ON THE EASTERLY LINE OF RIGHT OF WAY OF AQUATIC DRIVE (A 50' RIGHT OF WAY); THENCE, N 11° 34' 00" W ALONG SAID RUGHT OF WAY LINE, 382.09 FEET TO THE NORTH LINE OF THOSE LANDS DESCRIBED IN OFFICIAL RECORDS BOOK 8130, PAGE 2297; THENCE DEPARTING SAID RIGHT OF WAY N 82° 52' 28" E, 262.48 FEET; THENCE N 14° 03' 20" EAST, 192.81 FEET TO THE POINT OF BEGINNING. CONTAINS 44,956 SQUARE FEET, MORE OR LESS 01628383.1 14708689 v6 Agenda Item #8.A. 08 Aug 2022 Page 210 of 251 Agenda Item #8.A. 08 Aug 2022 MAP SHOWING SKETCH & DESCRIPTION OF SW 24. S7" E Sr it. are AQUATIC DRIVE DRAINAGE RASO/ENT 37.57 eat: F siyasrrr mx+nl:+ , 417Y/l ' 3I 6CRA6. 47 T 9Or 11'0 GRAPHIC SCALE 31 X00 11.0 238 I� 1'=100' C(y1111��.. POINT 3F B=GINYINa NORTHJVERT r.()RNC14 0.R.0.8138 PO.2297 N: 2176871.71 x:528001 30 e 12,02, 522a�6 70)2.00) PE .61 (Kg or10 Apes QUARE FEEg T/ .802; 13 1 W 2 28^.°7 6156 WAMNIOTLWYI R eu. 4YSgPPPJttR sir 26'001Y 4.066 Digitally signed by RusseII D flint Date: 2021.10.11 1212551 -04'08' Rose' D. Flint, 110.438 RIR #7324 Na V.14w110.1 Th3D1y316113388 CIA 31.3181b Hud 68Mpf %soppy GEOMATICS CORP: SURVEYING -MAPPING -OPS alea:Mck.Vini Mgr, IRUS JX /.--65.30, 42,65.03 A=8322'44^ C13:641' TV 06.116 CD: 69.88 911' 34' 00'E 38.412' =NOM 4y895 MMEFEET.NOAEOA LESS 26,77 H3- 66' 34'0. 29.92 89 OT 0"W 07.80' 547- 40 81'W '17.76 R14' 11:1' iPW 38.00' MUITIOMISTENFMT PID IMAP>'MM O.R iCA2n7021B7 84880 UAL FFA Ewen' NF) 8)' "ROM 7FE 8081 OF 8062,6480 A1.00 BENS TM NCR0H%'E3T naistER CR A PARIEL MING FSCCHD80 8(O 8)41)0 8003803 SOCK e 94 ON20 9 I5 TE PLBUG R8C0108 08 OLVAL ISC(JNTY. 4131411A: 11-T1GE 11 05' 58 ET E. 1LLf.N3 11-0 hOte11i UNE CP SAO .080801..07E2FEET; TFEVCE 807. 1C 04.E. SEIFEET:10E8 6 W. 33 31-3. 10.'.) 8837, Tt8NC3) 03- 34 3r 0. rasa reit 113:'1-x. a r )rO2' W, 07.00 FERE THENCE. 647' 4601.1.14 47,70 FEE141HENGE. S 14. 5'1TW 402433ET;1124480.402 3! 8 W.34803FEETT 9,81043 A RACU*NE 38008 AL0N6 A CUFNET0'RID 43810'243 F MIDI -CUM %AO A R8DU6 0040.00 FEET, 4 MT. AN 0.6 04 08'2044•. OA D 4331ENDf0 0V 80400DYM10006)80G 41.14) M•w.2434 r:'P 6NCGN 3.30 16' 8.14.07 3804: )FENCE 8 1T 34' OPE, 3892 FH7' HENCE 6 70' SO )0' W. 0500 FEETTO A 4013) ON 1180 ENTERO+ 0480 CF 72,1313 CF N A1LY uta38W90'NM3NTDF WI -TX 388130EN 11' 34' 33-3,33-3,810110 HHONFFp01U0)tt14 8.42, UAE. 38109 run 7071E CUNE CF THEV74 E 08 0800020)88) IN OFFICIAL 80(XK 413 (80101 b 0131 3308 EE 11 IM 8807)180704 8910 WOH10' MAY N 07 OI' E'8' 0, 38278 TEE EET. 1(388LE N it' RT 08 EAST. 10281 FEEL TO TiE PLiNT CF OCdN+InOq wusmwt m SININ O 1 80*Xt 8ENEAALN00411 MH IS AWEA603-011:414Y 91813)))) 2 TOE 63KONG8 AND 0888011383E 62,81808 VERECN 73 80.0)1080 101-1E FLOROABTATE PLANE COORDINATE OTO1E3 NCHIH 80138. NORTH .08}810.013 074401 (a• 7803. WA' 0814.0481. u 087041)5 OY MPJd.•Mt 68013.110 OLQIN- Precrn7aY114 38480)1 (1184 (0831 N 111407' 1410134015* 438873 1H8 MA1�ic 612888131RT *1311 841 CPM)00)24007. 880)1104* 0031PUTR) T' Bea! N W1118a %CRE 9.1043185 11410uroi A 1EDLM1IA'i01' Of WASIAEMet13 041 1681883 041 13MN Ca/Sk 6131 Nda ZOSON. 33OCAS TO �C CONTROL Nl 687/646E0 61144N NERECN ARE IA V.K 0471VEYFEE3 AICHTGF wad ATLANTIC B LVD 01628383-1 8 44708689 v6 IPRO.115DT ND: 19-2945 PEI I1URVEY DATE; 1WW'Y1/11 1 CHECRSD 6V: R.FL1Mr (Dw,w11 p2,: C,MUND13 IFI9LO WOR<: NIA. FO: NKA PG, NM. IPAOE: 1 OF 1 • Page 211 of 251 PERPETUAL EASEMENT COMMENCING FROM NORTHEAST CORNER OF A PARCEL BEING RECORDED IN OFFICIAL RECORDS BOOK 8130, PAGE 2297 OF THE PUBLIC RECORDS OF DUVAL COUNTY, FLORIDA; THENCE S07°04'32"E, ALONG THE EAST LINE OF SAID PARCEL, 21.39 FEET ALONG THE WESTERLY RIGHT OF WAY LINE OF ROYAL PALMS DRIVE, THENCE N85°25'48"W, 80.39 FEET, THENCE S00°29'29"E, 141.57 FEET TO THE POINT OF BEGINNING. THENCE ALONG A EASTERLY PORTION OF THOSE LANDS DESCRIBED IN ORB 5642, PAGE 1571, S00°29'29"E, 77.01 FEET; THENCE N89°30'18E, 113.56 FEET; THENCE S56°08'24"E, 81.26 FEET TOA POINT ON THE WESTERLY RIGHT OF WAY LINE OF ROYAL PALMS DRIVE; THENCE ALONG A CURVE TO THE LEFT 179.29 FEET OF SAID WESTERLY RIGHT OF WAY LINE, HAVING A RADIUS OF 514.78 FEET, A DELTA ANGLE OF 19°57'19", AND SUBTENDED BY A CHORD WHICH BEARS S47°20'55" E178.38 FEET; THENCE CONTINUING ALONG SAID RIGHT OF WAY LINE S57°19'20"E, 87.04 FEET, THENCE ALONG A CURVE TO THE RIGHT 21.00 FEET ALONG SAID RIGHT OF WAY LINE, HAVING A RADIUS OF 113.54 FEET, A DELTA ANGLE OF 10°35'44", AND SUBTENDED BY A CHORD WHICH BEARS S52°01'27" E20.97 FEET TO THE NORTHEASTERLY CORNER OF THOSE LANDS DESCRIBED IN ORB 8506, PAGE 1252; THENCE DEPARTING SAID RIGHT OF WAY LINE AND ALONG THE NORTH LINE OF THOSE LANDS DESCRIBED IN ORB 8506, PAGE 1252, S89°30'18"W, 23.88 FEET, THENCE N57°19'20"W, 54.99 FEET; THENCE N69°28'23"W, 34.71 FEET, THENCE N43°39'48"W, 36.15 FEET; THENCE ALONG A CURVE TO THE RIGHT 160.99 FEET, HAVING A RADIUS OF 529.78 FEET, A DELTA ANGLE OF 17°24'40", AND SUBTENDED BYA CHORD WHICH BEARS N44°42'42" W160.37 FEET; THENCE N56°08'24"W, 61.44 FEET; THENCE S89°30'18"W, 135.46 FEET; THENCE N00°29'29"W, 82.98 FEET; THENCE N18°48'20"W, 155.84 FEET TO THE SOUTH LINE OF AN EXISTING DRAINAGE & UTILITY EASEMENT, ORG 2509, PAGE 588; THENCE ALONG SAID SOUTH EASEMENT LINE S85°28'57"E, 27.22 FEET, THENCE S18°48'20"E, 149.09 FEET TO THE POINT OF BEGINNING. CONTAINS 12,314 SQUARE FEET, MORE OR LESS 01628383-1 9 44708689 v6 Agenda Item #8.A. 08 Aug 2022 Page 212 of 251 Agenda Item #8.A. 08 Aug 2022 .............. . MAP SHOWING SKETCH & IDESCRIPTION OF AQUATIC DRIVE DRAINAGE EASEMENTS r r � r r r ) - I a SeS.26'01-E. --�1rO3-M1'1a'V% 80.39'{06) 9 wl4 4�A 11, e c y- edea LNe NOTES: POINT OF CO0IAIFDICEMENT s0UTHEASTCOro1ER 0.0.9, CH30 F3.2287 :217092148 0526097.76 T Bd1 mous afAUCNAc6-1 aA(RN1rO 510, E3 • {- PM mauves Ce OiI .8711® POINT OF BEGINNING 00 2475766547 411074504:52 .11 aO iA07PRAYS0407 1 . 4.N7.... GI 3 17.214 SQUARE F .T. MORE ON 1-M555 i MA:Allncaao °A `�,,e�A/]y 6L�-•.i.=-..ltm `3A•iG'�313dS �� - d�-+1 -4'Q" ercwH. w9e ♦~ 1(�0v GRAPHIC SCALE O EO 40 1� 4'-& PERPETUAL EASEMENT {PEW COMMENCING FROM 'RIC NORTHEAST CORNER OF A PARCEL BEING RECORDED IN OFFICIAL RECORDS BOOK 61770, FACE 2217 OP THE PUBLIC RECORO10 OP MAGI. COUNTY. FLOa'DAs "0-14K:ALONG THE E AST LINE OP SAID PARCEL, 24.70 FET KONG THE WESTERLY RIGHT OP WAY IDLE CP ROYAL PALMS DRIVE: THENCE N5,725.40'W, 00.39 PEET; THENCE 30'2929.0, (41.5T FEET TO TSE POINT OF 800&4N1N4 THENCE ALONG A EASTERLY 0000004 OF 1805E LANDS OEECR'OED IN OND 96.12, PAGE 1571, SCO'1•_719-E, 77,01 FEET THENCE N6952,120, 11325 FEET: THENCE £50VE14'E, 01.23 FLET TO A PONT GN TNS' Vit3TE1•1LY MG.1R' OF WAY LINE OF ROYAL PALMS DRIVE: 71*1NC E ALONG A CURVE TO THE LEFT 139.29 FEET GF SAD WEOT'T:,Y WORT 06 WAY UNE, HASIDIC A RADIUS OF 014.78 FEET, A DELTA AMBLE OF 19+5119', *1320440707100007 A C11OF0' MIC,/ 0E013547•1Q55• 470.30 FEET, 1IIENCC CONTINUING A1.019G OND 45320T OF WAY LINE 057'10'70" E. 87,04 FEET, TN 0500 AlA1K A CURVE TOT E RIBSR'21.00 FEET ALDN&&AID RICHTCF WAY:INE, 44121MS A RADIUS OF 112.53 FEET, A DELTA ANG -LE OF 10.3.5'14'. AND SUBTEND® BY A CHORD WHICH 00.582 52.0127' 4.'0.37 FELT TO WE 41041404.224:717 CORNER OF THCOG 147405 005CR199D W ORD awn, PA&6 1252: 71-10NC0 DEPART SAID 1010(11 OF WAX LINE AND AL0140 THE 0.141101 LINE Cr THOSE /AA= O 05014RED IN DRB 05:6, FACIE 1355. 5¢9.33'(511. 2304 FEET. THENCE NEPPY2C'W, 54.95 FEET, 0101141E NE9.28'23744. 34.71 FEET, THENCE 043.39'46W, 30.1E FEET; THENCE A-ONG A 01Aius 70 THE R.GHT 10099 FEST, WAVING A 4401449 OF 029.79 MET. A DELTA ANNE GO 17^04140"". AND 4031014200 BY A CROW W16CH 00405 0.'14'2.2'22' W1003T FENT; THENCE 040•(924'3, 6SA4 reel, 1HENCL' 08?201101Y, 13240 FEET: THENCE 020.2129W, 02.99 FEET: T 0040.0 4410.41Y2OW. 140.04 FEET TO 7HE 0057TH LINE OF AN IECET1N3 DRAINAGE 5 071L125 EASF�IENT. ORB 2549. PACE 590: THENCE ALONG BAD 305701 FASEN207. LINE 535"205TE 27.22 FH21: THENCE 515'10'21YE, 149.0960E7 TOME POINT OFOEGNHV210. ♦♦_. yri R-514.10• M' x'16 1.-179.29' A-19.57'19' CH -17030 CL Sn7'1055'E .,` R-Ea9a6• ~ Si. 1-1F419FT 11- { CH -12-1150.217.4'40 -'�`^�' 4♦� s CMT24A'4T4L'YI 1. THIS (5 NOTA OOUNOA4YOURVEY. 2, BEARINGS. DISTANCED AND 00000NATES. SHOWN HEREON ARE EASED ON THE FLORIDA STATE PLANE COORDINATE NSTCM. FLORIDA 4:A0'r SDNC (501), AND ARE 41.A.'E0 W1 GPO 05SERVAII0N9 UTILIZING THE FLORIDA DEPARTMENT OF TRAKSPCRTATION FLORIN PERMANENT REFERENCE NETW0R.0 (10R00.. (400(014'(2011}l4POcn 20(020004.444041140(0206414.5.0011002 PEEP. 4 xwlw01taMILAAMLIC4 .111.aT.w..A4 woo.. AckArwa•Hw0tG,100i .00.remAT4r Terry M. Durd en. Florida PSM #6261 Ret 6a112 1240400 TKA Signature And Original Raised 5.01 O1 A Florida Licensed Surveyor e< Mopper 01623383.1 44708689 v� 4443✓3444"W 35.19 CEOMATICS CORR SURVEYING-MAPPING-Ors 01 roma aNA? J •••!rq R -11354- 1.-21.0Y 1-10"36.44" 4.1-10.10' C11 -65211177E R..6M TtYCxitn F,.l��. .24 imet4 mm Iug0 cT.m0014002J , 900.30'160 CPI-xlctl.4Ne9ran 2320• Nm,77130111m9 maror 1m jPROiSCT 11..19-2045 r01RVET• DALE 01/10/21 �.• low 0414.'19-19401 EENT 4• _ !CHECKED BY: RCF !DRAWN BY: 0044 / ROF F10.5 PARKIN" ink 15-2O Pa. 19 i®¢ 6om>mi Page 213 of 251 Portion of Easement Recorded In OR Book 2509, page 568 Affected by this Amended and Restated Access and Drainage and Utility Easement Agreement All of that portion of the following described property lying westerly only of the western right of way line of Royal Palms Drive, a sixty foot (60') right of way: A 25 foot Easement for drainage and utilities and being a part of the Castro -Y -Ferrer Grant, Sec. 38, Twp. 2 South, Range 29 East in the City of Atlantic Beach, Florida and being more particularly described as follows: Beginning at the S.E. corner of Lot 1, Block 16, of Royal Palms, Unit 2A, as recorded in Plat Book 31, pages 1, 1A, 1B, 1C and 1D of the current public records of Duval County, Florida; thence North 85 deg. 37 min. 27 sec. West and along the South line of said Royal Palms, Unit 2A, 1546,52'; thence South 7 deg. 16 min. 02 sec. East 25.63 feet; thence South 85 deg. 37 min. 27 sec. East, 1543.81' to a point in the West R/W line of Sailfish Drive East; thence North 1 deg. 05 min. 30 sec. West and along said R/W line, 25.11 feet to the point of beginning. Except that part lying in and being a part of Royal Palms Drive Extension. 01628383.1 44703689v6 11 Agenda Item #8.A. 08 Aug 2022 Page 214 of 251 TSZ JO STZ abed Atlantic Beach, Florida Geographical Information System Public Works Department zoo Sandpiper Ln Adan cic Beath, FL 3=233 ww4r.ma6.us Ph: 9042475834 Aquatic Gardens Approximate Drainage Easement Boundary Page 216 of 251 Agenda Item #9.A. 08 Aug 2022 CITY OF ATLANTIC BEACH CITY COMMISSION MEETING STAFF REPORT AGENDA ITEM: Ordinance No. 95-22-121 SUBMITTED BY: Victor Gualillo, Chief of Police TODAY'S DATE: August 3, 2022 MEETING DATE: August 8, 2022 BACKGROUND: Sec 5-33 Trespass procedures on public property. Recent case law made our current policy language inadequate and updates were needed to this ordinance in order to enforce it. This updated ordinance also adds a mechanism for the violator to appeal the trespass warning, if so desired. RECOMMENDATION: Approve Ordinance No. 95-22-121 BUDGET: No Budget Impact ATTACHMENTS: CITY MANAGER: 1. Proposed Ordinance No. 95-22-121 — Clean Version 2. Proposed Ordinance No. 95-22-121 - Redline Version 0..A.e__ (1 ,,X.,. Page 217 of 251 Agenda Item #9.A. 08 Aug 2022 DRAFT 8/1/2022 ORDINANCE NO. 95-22-121 AN ORDINANCE OF THE CITY OF ATLANTIC BEACH, COUNTY OF DUVAL, STATE OF FLORIDA, REPEALING AND REPLACING SECTION 5-33, ENFORCEMENT OF PARK RULES AND REGULATIONS; PROVIDING FOR A NEW TITLE; PROVIDING NOTICE REQUIREMENTS AND EXCLUSION PROVISIONS FOR TRESPASS WARNINGS AND FOR TRESPASS AFTER WARNINGS; ESTABLISHING AN APPEAL PROCESS; PROVIDING FOR CONFLICT; PROVIDING FOR CODIFICATION; PROVIDING FOR APPLICABILITY; PROVIDING FOR SEVERABILITY; PROVIDING AN EFFECTIVE DATE. WHEREAS, the City's Police Department, as authorized by state law and the City's Code of Ordinances, may issue "trespass warnings" and "trespass after warnings" to individuals on City owned property, who are warned that if they return to the property, they will be charged with trespassing as set forth herein; and WHEREAS, such trespass warnings and trespass after warnings may be given to individuals who act in violation of City ordinances, City park rules and regulations, or Florida Statutes while located on City owned property; and WHEREAS, the City Commission desires to create a process for individuals to appeal trespass warnings and trespass after warnings issued by the City; and WHEREAS, the City Commission desires to expand the City's current trespass ordinance to include additional City owned property; and WHEREAS, the City Commission finds that the presence of individuals who violate state statutes, the City's Code of Ordinances, or the City's park rules and regulations, creates a threat to the public safety and welfare; and WHEREAS, the City Commission deems this Ordinance necessary to promote public safety and public welfare. NOW, THEREFORE, BE IT ENACTED BY THE CITY COMMISSION ON BEHALF OF THE PEOPLE OF THE CITY OF ATLANTIC BEACH, FLORIDA: SECTION 1. Repeal and Replace. Section 5-33, Enforcement of park rules and regulations, is hereby repealed in its entirety and renamed and replaced as shown in Exhibit A, Trespass procedures on public property, attached hereto and incorporated herein by reference. New Section 5-33 as shown in Exhibit A, Trespass procedures on public property, is hereby adopted as fully revised Section 5-33 to the City's Code of Ordinances. 01784563-2 Page 218 of 251 Agenda Item #9.A. 08 Aug 2022 DRAFT 8/1/2022 SECTION 2. Conflict. All ordinances, resolutions, official determinations, or parts thereof previously adopted or entered by the City or any of its officials and in conflict with this Ordinance are repealed to the extent inconsistent herewith. SECTION 3. Codification and Scrivener's Errors. The publisher of the City of Atlantic Beach's Code of Ordinances, the Municipal Code Corporation, is hereby directed to incorporate Exhibit A attached hereto, Section 5-33 — Trespass procedures on public property, into the City's Code of Ordinances. Sections of Chapter 5 may be renumbered or re -lettered and scrivener's errors, formatting and typographical errors and other minor, inadvertent graphical errors in Chapter 5 which do not affect the intent may be authorized by the City Manager and City Attorney without the need of public hearing, by filing a corrected or re -codified copy of same with the City Clerk. SECTION 4. Applicability. The provisions of Section 5-33, Trespass procedures on public property, set forth in Exhibit A hereto, shall apply to all applications, decisions or controversies pending before the City of Atlantic Beach upon the effective date hereof or filed or initiated thereafter. SECTION 5. Severability. If any section, sentence, clause, or other provision of this Ordinance, or any provision of Exhibit A attached hereto, Section 5-33, Trespass procedures on public property, shall be held to be invalid or unconstitutional by a court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision, and such holding of invalidity or unconstitutionality shall not be construed as to render invalid or unconstitutional the remaining sections, sentences, clauses, or provisions of this Ordinance, or of Exhibit A, which shall remain in full force and effect. SECTION 6. Effective Date. This ordinance shall take effect upon final reading and approval. PASSED by the City Commission on first reading and following a public hearing on this , day of , 2022. PASSED by the City Commission on second and final reading and following a public hearing on this day of , 2022. CITY OF ATLANTIC BEACH Ellen Glasser, Mayor Attest: Donna L. Bartle, City Clerk Approved as to form and correctness: Brenna M. Durden, City Attorney 017845632 2 Page 219 of 251 Agenda Item #9.A. 08 Aug 2022 DRAFT 8/1/2022 EXHIBIT A, New Section 5-33 Sec. 5-33. Trespass procedures on public property. (a) Trespass for violation of State Statutes. If a person is arrested based upon probable cause to believe that the person has committed any of the offenses enumerated in the Florida Statutes within any City facility, building or outdoor area that is open to the general public, including without limitation, municipal parks and beaches, an officer of the Atlantic Beach Police Department will exclude that person from all City property identified herein for a period of up to one year. Upon arrest, every person excluded from City property pursuant to this subsection must be provided a notice of trespass after warning, in accordance with subsection (c) below. (b) Trespass for violation of park rules and Atlantic Beach's Code of Ordinances. If a person is cited for violation of park rules or the City of Atlantic Beach's Code of Ordinances, an officer of the Atlantic Beach Police Department may exclude for a period of up to one year as provided below that person from the particular City property where the offense occurred as set forth below. Every person excluded from City property pursuant to this subsection must be provided a notice of trespass after warning in accordance with this subsection (b). (1) First violation (warning only). First time violations will result in the violator being warned of the violation by an officer of the Atlantic Beach Police Department and other certain city employees designated by the Chief of Police. If the violator is a juvenile, then the police officer will obtain parental/guardian information and contact the juvenile's parent/guardian and inform the parent/guardian of the warning. All warnings will be documented on an ABPD notice of warning form, a copy of which will be provided to the violator and will be retained by the Police Department. (2) Second violation within one year from the date of the first violation. If the violator is a juvenile, then a police officer will notify the juvenile's parent/guardian and complete a notice of trespass after warning form excluding the juvenile from the City property for thirty (30) days and make available a copy for the juvenile's parent. If the violator is an adult, then a notice of a trespass after warning will be issued to the violator excluding that person from the City property for thirty (30) days. Third and subsequent violations, including but not limited to a violation of a thirty (30) day exclusion period issued pursuant to subsection (2) above, within one year from the date of the second offense. If the violator is a juvenile, the police officer will contact the juvenile's parent/guardian and complete a notice of trespass after warning form for one (1) year. If the violator is an adult, the police officer will issue a notice of trespass after warning for one (1) year. Third and subsequent violations will be considered a violation of Section 810.09(2)(b), Florida Statutes. (c) The notice of trespass after warning must be in writing with a case number and a copy delivered to the excluded person either by hand delivery or certified mail return receipt (3) 01784563-2 3 Page 220 of 251 Agenda Item #9.A. 08 Aug 2022 DRAFT 8/1/2022 requested. In the event that hand delivery or certified mail is not an option for delivery, the notice may be posted at City Hall. The notice of trespass after warning must specify the following: (1) The areas of City property from which that person is excluded; (2) The nature, reason and basis of the violation; (3) The duration of the trespass after warning, as applicable; and (4) Information concerning the right to appeal the exclusion to the special magistrate as provided for in this section. (d) Authority to regulate park activities. The City Manager, with assistance of the Director of Parks and Recreation Department and the Chief of Police, is authorized to adopt rules and regulations related to activities in the City's parks and beaches, to include but not limited to hours of operation and terms and conditions of use. (e) The Police Department is authorized to: (1) Direct any individual to leave any city park or beach or any specific area of any city park, and to complete a trespass after warning notice prohibiting an individual from returning to a city park or beach or any specific area of a city park based on the individual's violation of posted park rules or violations of criminal codes and/or statutes as set forth in this Section. (2) Close down a city park or any portion of a city park due to violations of park rules, violations of criminal codes and/or statutes, or due to public safety concerns. This subsection shall not be construed to limit the authority of a police officer to issue a notice of trespass to any person for any lawful reason for any City property, including without limitation rights-of-way, when closed to general vehicular or pedestrian use, as necessary or appropriate in the sole discretion of the City police officer. (f) This section shall not be construed to limit the authority of officers of the Atlantic Beach Police Department to arrest or cite individuals for violations of any section of the City's Code of Ordinances or the Florida Statutes. Any person found on or within any City property identified in subsection (a), in violation of a notice of trespass after warning issued in accordance with this section may be arrested for trespassing, except as otherwise provided in this section. (h) The City Manager may, upon request, authorize an individual who has received a trespass after warning to enter the property or premises to exercise his or her First Amendment rights if there is no other reasonable alternative location to exercise such rights or to conduct necessary municipal business. Such authorization must be in writing, shall specify the duration of the authorization and any conditions thereof, and shall not be unreasonably denied. Appeal of trespass warning or trespass after warning. A person to whom a trespass warning or a trespass after warning is issued under this section shall have the right to appeal the issuance of the subject warning as follows: (3) (g) (i) 01794569.2 4 Page 221 of 251 (1) Agenda Item #9.A. 08 Aug 2022 DRAFT 8/1/2022 An appeal of the trespass warning or the trespass after warning must be filed, in writing to the City Clerk, within fifteen days of the issuance of the warning, and shall include the appellant's name, address and phone number, if any. No fee shall be charged for filing the appeal. (2) Appeals shall be heard by a special magistrate with whom the City contracts to provide this service. Within seven days following the filing of the appeal, the special magistrate shall schedule a hearing. Notice of the hearing shall be provided to the appellant in one of two ways: a. By providing the appellant a copy of the notice of hearing in person at the time he or she files the appeal. This shall be the preferred method of notice. When it is not possible to provide notice in this manner, the appellant shall be informed that notice of the hearing will be provided in accordance with paragraph (b) below. b. By leaving or posting the notice at the front desk of City Hall. (4) The special magistrate shall hold the hearing as soon as possible. In no event shall the hearing be held later than 60 days from the filing of the appeal. Copies of documents in the City's control which are intended to be used at the hearing, and which directly relate to the issuance of the subject warning to the appellant, shall be made available upon request to the appellant at no cost. (6) The appellant shall have the right to attend with an attorney, the right to testify, and to call witnesses and present evidence. The appellant shall have the right to bring a court reporter, at his or her own expense. The special magistrate shall consider the testimony, reports or other documentary evidence, and any other evidence presented at the hearing. Formal rules of evidence shall not apply, but fundamental due process shall govern the proceedings. The City shall bear the burden of proof by clear and convincing evidence that the subject warning was properly issued pursuant to the criteria of this section. If the appellant fails to attend a scheduled hearing, the special magistrate shall review the evidence presented and determine if the subject warning was properly issued pursuant to the criteria of this section. (10) Within ten days of the hearing, the special magistrate shall issue a written decision on the appeal which shall be mailed to the appellant at the address provided. (11) The decision of the special magistrate shall be final and the appellant shall be deemed to have exhausted all administrative remedies. Such decision may be subject to judicial review in the manner provided by law. (12) The subject warning shall remain in effect during the appeal and review process, including any judicial review. (j) Review of decision of special magistrate. The decision of the special magistrate is subject to review in the Circuit Court by petition for writ of certiorari. Any petition for writ of certiorari (3) (5) (7) (8) (9) 01784563-2 5 Page 222 of 251 Agenda Item #9.A. 08 Aug 2022 DRAFT 8/1/2022 for review shall be filed with the Clerk of Circuit Court within 30 days from the date of the special magistrate 's written decision. 01784563-2 6 Page 223 of 251 Agenda Item #9.A. 08 Aug 2022 DRAFT 8/17/27/2022 ORDINANCE NO. AN ORDINANCE OF THE CITY OF ATLANTIC BEACH, COUNTY OF DUVAL, STATE OF FLORIDA, REPEALING AND REPLACING SECTION 5-33, ENFORCEMENT OF PARK RULES AND REGULATIONS; PROVIDING FOR A NEW TITLE; PROVIDING NOTICE REQUIREMENTS AND EXCLUSION PROVISIONS FOR TRESPASS WARNINGS AND FOR TRESPASS AFTER WARNINGS; ESTABLISHING AN APPEAL PROCESS; PROVIDING FOR CONFLICT; PROVIDING FOR CODIFICATION; PROVIDING FOR APPLICABILITY; PROVIDING FOR SEVERABILITY; PROVIDING AN EFFECTIVE DATE. WHEREAS, the City's Police Department, as authorized by state law and the City's Code of Ordinances, may issue "trespass warnings" and "trespass after warnings" to individuals on City owned property, who are warned that if they return to the property, they will be charged with trespassing as set forth herein; and WHEREAS, such trespass warnings and trespass after warnings may be given to individuals who act in violation of City ordinances, City park rules and regulations, or Florida Statutes while located on City owned property; and WHEREAS, the City Commission desires to create a process for individuals to appeal trespass warnings and trespass after warnings issued by the City; and WHEREAS, the City Commission desires to expand the City's current trespass ordinance to include additional City owned property; and WHEREAS, the City Commission finds that the presence of individuals who violate state statutes, the City's Code of Ordinances, or the City's park rules and regulations, creates a threat to the public safety and welfare; and WHEREAS, the City Commission deems this Ordinance necessary to promote public safety and public welfare. NOW, THEREFORE, BE IT ENACTED BY THE CITY COMMISSION ON BEHALF OF THE PEOPLE OF THE CITY OF ATLANTIC BEACH, FLORIDA: SECTION 1. Repeal and Replace. Section 5-33, Enforcement of park rules and regulations, is hereby repealed in its entirety and renamed and replaced as shown in Exhibit A, Trespass procedures on public property, attached hereto and incorporated herein by reference. New Section 5-33 as shown in Exhibit A, Trespass procedures on public property, is hereby adopted as fully revised Section 5-33 to the City's Code of Ordinances. 01784563-1 Page 224 of 251 Agenda Item #9.A. 08 Aug 2022 DRAFT 8/17/27/2022 SECTION 2. Conflict. All ordinances, resolutions, official determinations, or parts thereof previously adopted or entered by the City or any of its officials and in conflict with this Ordinance are repealed to the extent inconsistent herewith. SECTION 3. Codification and Scrivener's Errors. The publisher of the City of Atlantic Beach's Code of Ordinances, the Municipal Code Corporation, is hereby directed to incorporate Exhibit A attached hereto, Section 5-33 — Trespass procedures on public property, into the City's Code of Ordinances. Sections of Chapter 5 may be renumbered or re -lettered and scrivener's errors, formatting and typographical errors and other minor, inadvertent graphical errors in Chapter 5 which do not affect the intent may be authorized by the City Manager and City Attorney without the need of public hearing, by filing a corrected or re -codified copy of same with the City Clerk. SECTION 4. Applicability. The provisions of Section 5-33, Trespass procedures on public property, set forth in Exhibit A hereto, shall apply to all applications, decisions or controversies pending before the City of Atlantic Beach upon the effective date hereof or filed or initiated thereafter. SECTION 5. Severability. If any section, sentence, clause, or other provision of this Ordinance, or any provision of Exhibit A attached hereto, Section 5-33, Trespass procedures on public property, shall be held to be invalid or unconstitutional by a court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision, and such holding of invalidity or unconstitutionality shall not be construed as to render invalid or unconstitutional the remaining sections, sentences, clauses, or provisions of this Ordinance, or of Exhibit A, which shall remain in full force and effect. SECTION 6. Effective Date. This ordinance shall take effect upon final reading and approval. PASSED by the City Commission on first reading and following a public hearing on this , day of , 2022. PASSED by the City Commission on second and final reading and following a public hearing on this day of , 2022. CITY OF ATLANTIC BEACH Ellen Glasser, Mayor Attest: Donna L. Bartle, City Clerk Approved as to form and correctness: Brenna M. Durden, City Attorney 01784563-1 2 Page 225 of 251 DRAFT f311/2022 EXHIBIT A, New Section 5-33 Sec. 5-33. EnTrespass procedures on public properly. (a) Trespass Jor violation o/'State Statutes. If a person is arrested based upon probable cause to believe that the person has committed any of the offenses enumerated in the Florida Statutes within any City facility, buildint; or outdoor area that is open to the general public. including without limitation, municipal parks and beaches, an officer of the Atlantic Beach Police Department will exclude that person from all Cit property identified herein for a period of up to one year. Upon arrest, every person excluded from City property pursuant to this subsection must be provided a notice of trespass after warning, in accordance with subsection (c) below. (11) Trespass.%r violation of park rules and rcg btienz..Allantic Beach's Code o('Ordinances. If a person is cited for violation of park rules or the City of Atlantic Beach's Code of Ordinances. an officer of the Atlantic Beach Police Department may exclude for a period of up to one year as provided below that person from the particular City property where the offense occurred as set forth below. Every person excluded from City property pursuant to this subsection must be provided a notice of trespass after wanting in accordance with this subsection (b). (a-)( I) First violation: (warning onl t). First time violations will result in the violator being verbally warned of the violation by the city-ermployee:an officer of the Atlantic Beach Police Department and other certain city employees designated by the Chief of Police. If the violator is a juvenile, then the empleyeepolice officer will obtain parental/guardian information and contact the juvenile's parent/guardian and inform the parent/guardian of the warning. para arc All warnings will be documented on an ABPD notice of warning form, a copy of which will be provided to the violator and will be retained by the Police Department. Second violation within ninety (90) doysone rear from the date of the first offenseviolation. If the violator is a juvenile, then .. .. . a police officer will centac-tnotify the juvenile's parent/guardian and ea. ct the-pelicescomplete a notice of trespass after warning (Aw3-fonn fer-4wlrty430) days, tee -excluding the juvenile interFRation will be pu • - :. - • .from the City property for thirty (30) days and make available a copy for the juvenile's parent. If the violator is an adult, then :. e police-te-eamptetea notice of a trespass after warning (TAM-€er-mwill be issued to the violator excluding that person from the City property for thirty (30) days. Third and subsequent violations, including but not limited to a violation of a thirty (30) day exclusion period issued pursuant to subsection (2) above, within ninety -90 daysone t ear from the date of the second offense. If the e#enderviolator is a juvenile, the parks -and recreatiewsta€tpolice officer will contact the juvenile's parent/guardian and contact the police (b?) (ED 01787324.1 Agenda Item #9.A. 08 Aug 2022 Page 226 of 251 Agenda Item #9.A. 08 Aug 2022 DRAFT 8/1/2022 to -complete a notice of trespass after warning (TA -W) -form for one (1) year. Ie ► _ .. • • • - • . e . - Qac para zr . If the violator is an adult, then -pars -and -•cc -cations staff •••"' contact the police to -complete aofficer will issue a notice of trespass after warning for one (1) year. Third and subsequent violations will be considered a violation of Section 810.09(2)(4 Florida Statutes. Lci The notice of trespass after warning (TAW) for . fo.- one (1) year.must be in writinu with a case number and a copy delivered to the excluded person either by hand delivery or certified mail return receipt requested. In the event that hand delivery or certified mail is not an option for delivery. the notice may be posted at City Hall. The notice of trespass after warning must specify the following. (d) 4via (c) (11 The areas of City property from which that person is excluded: (2) The nature. reason and basis of the violation, (3) The duration of the trespass after warning, as applicable: and 14,1- Information concerning the right to appeal the exclusion to the special mauistrate as provided for in this section. (d) Authority to regulate park activities, MerbersThe City Manager, with assistance of the parks Director of Parks and *r a police dcpartmcnt areRecreation Department and the Chief of Police. is authorized to-- adopt rules and regulations related to activities in the City's parks and beaches. to include but not limited to hours of operation and terms and conditions of use. (e) The Police Department is authorized to: (1) Direct any individual to leave any city ptpark or beach or any specific area of any city park, and to complete a trespass after warning notice prohibiting an individual from returning to a city park or beach or any specific area of a city park based on the individual's violation of posted park rules or violations of criminal codes and/or statutes: as set forth in this Section. (2) Close down a city park or any portion of a city park due to violations of park rules, violations of criminal codes and/or statutes, or due to public safety concerns. (Ord. No. 95 06 91, § 1, 4 10 06) (3) This subsection shall not be construed to limit the authority of a police officer to issue a notice of trespass to any person for any lawful reason for any City property, includinu without limitation rights-of-way, when closed to general vehicular or pedestrian use. as necessary or appropriate in the sole discretion of the City police officer. (l) This section shall not be construed to limit the authority of officers of the Atlantic Beach Police Department to arrest or cite individuals for violations daily section of the City's Code of Ordinances or the Florida Statutes. 01787324.1 2 (Supp. No. 47) Page 2 of Created: 2921 -10 -22.14:99:54—( -ESI} Page 227 of 251 Agenda Item #9.A. 08 Aug 2022 DRAFT 8/1/2022 gAny person found on or within any City property identified in subsection (a), in violation of a notice of trespass after warning issued in accordance with this section may be arrested for trespassing, except as otherwise provided in this section. (h) The City Managel, r may. upon request. authorize an individual who has received a trespass after warning to enter the property or premises to exercise his or her First Amendment rights if there is no other reasonable alternative location to exercise such rights or to conduct necessary municipal business. Such authorization must be in writing, shall specify the duration of the authorization and any conditions thereof and shall not be unreasonably denied. lit Avpeal of trespass warning or trespass gjler warning, A person to whom a trespass warning or a trespass after warning is issued under this section shall have the right to appeal the issuance of the subject warning as follows: .( I) An appeal of the trespass warning or the trespass after warning must be filed, in writing to the City Clerk, within fifteen days of the issuance of the warning, and shall include the appellant's name. address and phone number. if any. No fee shall be charged for filing the appeal. (2) Appeals shall be heard by .a special magistrate with whom the City contracts to provide this service. (3) Within _.seven .days_ followid,g_.the_filing o£ the.appeal...the special_ magistrate.. shall schedule a hearing,. Notice of the hearing shall be provided to the appellant in one of two ways: a. By providing the appellant a copy of the notice of hearing in person al the time he or she files the appeal. This shall be the p ferred method of notice. When it is not possible to provide notice in this manner, the appellant shall be infonued that notice of the hearing will be provided in accordance with paragraph (b) below. b. By leaving or posting the notice at the front desk of City Hall. (4) The special magistrate shall hold the hearing as soon as possible. hi no event shall the hearing be held later than 60 days from the filing of the appeal. L5). Copies of documents in the City's control which are intended to be used at the hearing and which directly relate to the issuance of the subject warning to the ajipellant, shall be made available upon request to the appellant at no cost. (6) The appellant shall have the right to attend with an attorney, the right to testily, and to call witnesses and present evidence. The appellant shall have the right to bring a court reporter...at.his._or_hei _owii_expense. (7) The special magistrate shall consider the testimony. reports or other documentary evidence, and any other evidence presented at the hearing. Formal rules of evidence shall not apply. but fundamental due process shall govern the proceedings. j8) The City shall bear the burden of proof by clear and convincing evidence that the subject warning was properly issued pursuant to the criteria of this section. 01787334.1 3 (Supp. No. 47) Page 3 of Grealed: 2021--10 -32 104:0Q- 04-EESi-J Page 228 of 251 Agenda Item #9.A. 08 Aug 2022 DRAFT 8/1/2022 (9) If the appellant fails to attend a scheduled hearing. the special magistrate shall review the evidence presented and determine if the subject warning was properly issued pursuant to the criteria of this section. (10) Within ten days of the hearing:, the special magistrate shall issue a written decision on the appeal which shall be nailed to the appellant at the address provided. (11) The decision of the special magistrate shall be final and the appellant shall be deemed to have exhausted all administrative remedies. Such decision may be subject to judicial review in the manner provided by law. (12) The subject warning shall remain in effect during the appeal and review process. including any judicial review. (j) Review of decision oJ'special magistrate. The decision of the special magistrate is subject to review in the Circuit Court by petition for writ of certiorari. Any petition for writ of certiorari for review shall be filed with the Clerk of Circuit Court within 30 days from the date of the special magistrate's written decision. 01787324.1 PP.Ne4-71 Page 1 44 4 Ereated4-2011-10-22-1&04;54—LE54j Page 229 of 251 Page 230 of 251 Agenda Item #10.A. 08 Aug 2022 MariOJMWOIME Page 231 of 251 TSZ JO ZEZ abed RESOLUTION NO.22-24 A RESOLUTION OF THE CITY OF ATLANTIC BEACH. FLORIDA DIRECTING THE CITY MANAGER TO INITIATE AND OVERSEE THE RECORDS MANAGEMENT REVIEW PROJECT IN COORDINATION WITH THE CITY CLERK; AUTHORIZING THE CITY MANAGER TO ENGAGE AN OUTSIDE CONSULTANT TO ASSIST IN THE REVIEW PROJECT WITH CERTAIN PARAMETERS; REQUIRING THE CTFY MANAGER TO PROVIDE REPORTS TO THE COMMISSION; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, it has been many years sio0# the City htu undertaken a umnprehensive review netts records 100Im0 mt10 system: and WHEREAS. the City Commission did include io its 2022 Atlantic Beach City COmmiesinn Prioriaess priority m "establish heal practices to the City Clerk's Office and throw/mid the orgaaiwtion Mr records management, storage and disposal: and WHEREAS. it is in the best btu:rests of the City and its residents, businesses and other stakeholders m conduct a thorough review and update of the management. sunage and disposal of public records: and WHEREAS. the City Clerk, the Infurmatiun Technology Department and all City departnenu lite involved in records management at the City; and WHEREAS. the City Commission dream Ilia City Manager m Minato and oversee This records management system project, including without limitation, he items as generally described in "Exhibit A". Records Management. attached hereto and mode pan hercnl1 and WHEREAS, the City Clerk and City Manager have advised the City Commission that they support appmvat mf this project and process. NOW THEREFORE, be it resolved by the City Commission of the City of Atlantic Bench, Florida, as foliow8: SECTION 1. The City Commission hereby directs the Cily Manager m promptly ioidat0 and oversee the retards management review project in 000rdirmtian with the City Clerk, including without limitation. the items generally described in "Exhibit A', Records Management. attached hereto end made it port hereof, in outer to establish hest practices for records managemenk sturege and dispose/ republic records. SECTION 2. Should the City Manager determine itis aging -Mare md effective, the City Manager s hereby authorized to engage an outside consultant with substantial experience In public rewords management systems in Florida to oasis[ in the records management system review project, provided that City Manager advises the Commission of his determinant:a prior to retaining the censthsant and that the cost thereof obeli not exceed 025,000.00. SECTION 3. The City Manager shall present periodic progress reports to the Commission find o final report identifying revisions and best practices to be implemented to the City's records management system no lata than one year from the date of this Resolution. SECTION 4. This Resolution shall take effect immediately upon its passage and adoption. PASSED AND ADOPTED by the City of Atlantic Beach,, this 14° day of March, 2022. Ellen asset, Mayor Attest, 3YM,C v �Grifi�Q_ Donna L. Bartle. City Clerk Approved as to farm and correctness, ! I • Tly Attorney Resolution No. 22-24 adopted by the Commission on March 14, 2022 RESOLUTION 22-24 EXHIBIT A RECORDS MANAGEMENT 1. /Review and adopt applicable 0ryuipn of library and Information Services recommendations Of recordma king and ret0rdkee pi ng to formalize a city records management program to include the following: a. Develop and adopt Records Management P01100,, setting program objectives and organcati0nal responsibilities fOftha imp{ ca MS Ma and [nnt��tn n��orparoceyDfa CIN -o �[ord5lin snatnept pfagt�rnt. b. Creates a nagemen AA P ural Man a rogu11ide to / sed y-t�aymanagement or records and information. c Vital, Permanent, or Archival records should be imaged and stored In the lasergdm program. :City Clerk and staff should regularly attend records management training opportunities to stay abreast of pubhe records related requirements. 2. Consuh the Division of Library and Information services, Rubric Records Center Facilities Guidelines In determining the best prattle. for recordsstorage. retention and disposition: a. Deveap written procedures outlining the proper storage and management of all records —vital, permanent, archival, and otherwise. b. Complete a formalized inventory of the Off -Site Faculty to determine facility contents and appropriate ma opirepf. This should include the proper labeling of boxes. C. Regoer rfisposAfon ofeliglble records should becompleted pursuant to the requirements of Rule 18-24, Florida Administrative Cade. 3. Transfer all records considered vital. permanent, 0r archival out 0f the Off -Site Feolity to an appropriate storage area meeting the requirement. of section 119.02111jibl, Florida Statutes. <. improve the the process of records disposition to Include: p. Develop written ouegwes outlining records disposition shy -node and to include all formats of records. 0. Coordinate e olsoosfi6nO records that have met retention ea ch fiscal year. Category Priority Responsible Party Date Started Status Notes 2 TSZ JO ££Z abed Objective 1. Review and adopt applicable Division of Library and Information Services recommendations of recordmaking and recordkeeping to formalize a city records management program to include the following: a. Develop and adopt Records Management Policies, setting program objectives and organizational responsibilities for the implementation and continued maintenance of a city-wide records management program. b. Create a Records Management Plan and/or Procedural Handbook to guide staff in the day-to-day management of records and information. c. Vital, Permanent, or Archival records should be imaged and stored in the LaserFiche program. d. City Clerk and staff should regularly attend records management training opportunities to stay abreast of public records related requirements. 3 D crci ro O. O _ o .-1. ng ao 00 N• . TSZ JO ti£Z abed Objective 2. Consult the Division of Library and Information Services, Public Records Center Facilities Guidelines in determining the best practices for records storage, retention and disposition: a. Develop written procedures outlining the proper storage and management of all records — vital, permanent, archival, and otherwise. b. Complete a formalized inventory of the Off -Site Facility to determine facility contents and appropriate management thereof. This should include the proper labeling of boxes. c. Regular disposition of eligible records should be completed pursuant to the requirements of Rule 1B-24, Florida Administrative Code. ki 416.1 LIBRARY and ./i INFORMATION SERVICES DIVISION OF State of Florida PUBLIC RECORDS CENTER FACILITIES GUIDELINES December 2015 Florida Department of State Division of Library and Information Services Bureau of Archives and Records Management Tallahassee, Florida S50 245.6750 I nio. no rid a. g ovlrec or ds -m a n a g e me nt 4 Objective 3. Transfer all records considered vital, permanent, or archival out of the Off -Site Facility to an appropriate storage area meeting the requirements of Section 119.021(1)(b), Florida Statutes. 119.021 Custodial requirements; maintenance, preservation, and retention of public records.—(1) Public records shall be maintained and preserved as follows: • (b) Insofar as practicable, a custodian of public records of vital, permanent, or archival records shall keep them in fireproof and waterproof safes, vaults, or rooms fitted with noncombustible materials and in such arrangement as to be easily accessible for convenient use. TSZ JO S£Z abed 5 D as ro CL or o_ o.-1. Dg as 00 NJ N D TSZ JO 9£Z abed Objective 4. Improve the process of records disposition to include: a. Develop written procedures outlining records disposition city-wide and to include all formats of records. b. Coordinate the disposition of records that have met retention each fiscal year. A SECURIT COMPANY 6 TSZ JO LEz abed City Clerk's Office Accomplishments: • Continuing to monitor the Division's website for updates to Records Schedules, Administrative Rules, Handbooks, Guidelines, other publications, and training opportunities. Current versions of reference documents are printed and kept in binders for easy access. (General) • Obtained sample plans, policies, procedures, and handbooks from other cities. (Objectives 1.a. & b., 2.a., and 4.a.) • Continuing to scan, verify, and store records including vital, permanent, and archival records in LaserFiche. Added 1,226 documents to Laserfiche since March 15, 2022. • Identified and marked 8,855 electronic documents with document type and permanent retention. (Objective 1.c.) • Coordinated Records Management training for city manager, city clerk, department heads, supervisors, administrative assistants, IT staff, and city clerk staff. (Objective 1.d.) • City Clerk, Deputy City Clerk, and Records Clerk joined Florida Records Management Association (FRMA). (Objective 1.d.) • City Clerk and Records Clerk attended FRMA (Florida Records Management Association) Conference. (Objective 1.d.) 7 D aro toz 0- oa cod Dt c aro xx N I-' N G N D TSZ Jo gEz abed City Clerk's Office Accomplishments (Continued): • Verified there are no records considered vital, permanent, or archival stored at the Off - Site Facility. (Objective 3.) • Completed a formalized inventory of the Off -Site Facility which shows: box number, department, contents, inclusive dates, general schedule number, record series number, retention, retention date, and location on shelves. (Objective 2.b.) • Labeled, organized, and colored coded all boxes currently stored for retention at the Off - Site Facility. • We currently have 74 boxes stored and inventoried as well as 4 boxes that have met their retention and are ready for destruction. Those awaiting destruction are labeled as D1, D2, etc. (Objective 2.b.) • Researched and identified records that have met their retention; properly disposed of 47 boxes of paper records and 105 cassette tapes. • Completed required records disposition forms documenting the destruction of those records. (Objectives 2.c., and 4.b.) 8 D aro toz 0- a) O _ cod Dt c aro xx N I-' N G N D TSZ JO 6EZ abed City Clerk's Office Accomplishments (Continued): • Created an internal reference sheet to help match items listed on inventory sheets to the proper records series. (Objective 2.b.) • Created a schematic of the Off -Site Facility layout showing where all the inventoried boxes are located within the facility. (Objective 2.b.) • Verified the record copies of Building Plans are stored in LaserFiche and copies stored at Off -Site Facility are duplicates. (Objective 3.) • Coordinating/Overseeing/Managing building upgrades and improvements to Off -Site Facility to accommodate all categories of records including Vital, Permanent, Archival, etc., using Best Practices as outlined in the Public Records Center Facilities Guidelines. • Began reorganizing and identifying various projects within the vault. City Clerk Staff and Executive Assistant to the City Manager continue to work on those projects. 9 D aro to z 0- a) o_ co g. ti) c aro xx N I-' N G N D TSZ JO OlZ abed Training/Education Completed 31 employees, including the City Clerk Staff, participated in the Records Management Webinar • Topics covered: • Introduction to Records Management • Defining Public Records • Examples of Public Records • Retention: Series and Schedules • Calculating Retention • Records Disposition • Public Records Access • Electronic Records • Email Management • Records Inventory • Records Storage (Objective 1.d.) pri FLORIDA DEPARTMENT Of STATE LIBRARY ,,:I _ INFORMATION SERVICES Records Management for Florida Public Agencies What is Records Management? • Records management Includes the planning, organizing, directing, controlling and other activities that are needed to effectively create, maintain, access and use an agency's records. • Effective records management allows an agency to maintain and locate records from the time of creation/receipt to final disposition. FLORIDA DEPARTMENT of STATE ,•FINIMAnONMa„KES Benefits of Records Management • Reduce unnecessary records. • Spend less on records storage. • Space (onsite, offsite, e[ectronic(. • Materials. • Improve access to records. • Minimize premature destruction of records. • Identify and protect vital and historical/archival records. • Potentially reduce legal costs. FwwOA dsPARTMENT of STATE Le kla re aide fi'lmg5l6 cwn,na up for .nsm,a 94 1.1131,111V , INFOPMATIONSEPVIZES TSZ Jo T1Z a0ed Training/Education Completed (Objective 1.d.) • City Clerk & Records Clerk also attended FRMA (Florida Records Management Association) Conference this past May. FA NIL FLORIDA RECORDS MANAGEMENT ASSOCIATION 2022 Legislative and Caselaw Update PATRICIA GLEASON SPECIAL COUNSEL FOR OPEN GOVERNMENT FLORIDA OFFICE OF THE ATTORNEY GENERAL Florida Public Records Law TGIF EDITION Managing Electronic Records in a Virtual Environment FACILITATED BY: VESTINA F. CRAYTON, PMP CERTIFIED OCM PRACTITIONER VCRAYTON@PINELLAS.GOV 11 aro ro 3 0- a) a) ago D2 c aro • I-' N G • D SZ o ZtiZ a:e. Off -Site Records Facility 1100 Sandpiper Lane Atlantic Beach, FL 32233 12 TSZ Jo EtZ abed Off -Site Facility Inventory Sample BOX # Dept. Contents 38 Finance 39 Finance 40 Finance 41 Finance 42 Finance 43 Finance 44 Finance 45 Finance 46 Finance Added Misc. Charges Changes & Misc. info Adjustments Payment Stubs CC slips Payment Stubs CC slips Payment Stubs CC slips Payment Stubs CC slips Payment Stubs CC slips Payment Stubs CC slips Payment Stubs CC slips Payment Stubs CC slips Inclusive Dates General Schedule 10/1/2017 1/31/2018 G51 -SL 4/1/2018 4/30/2018 G51 -SL 7/1/2018 7/31/2018 GS1-SL 7/1/2017 7/31/2017 G51 -SL 5/1/2017 5/31/2017 651-51 6/1/2017 6/30/2017 G51•5L 12/1/2016 12/31/2015 G51 -SL 9/1/2017 9/30/2027 G51-51 2/1/2017 2/28/2017 G51-51 Record Series No. 435: FINANCIAL TRANSACTION RECORDS: DETAIL 435: FINANCIAL TRANSACTION RECORDS: DETAIL 435: FINANCIAL TRANSACTION RECORDS: DETAIL 435: FINANCIAL TRANSACTION RECORDS: DETAIL 435: FINANCIAL TRANSACTION RECORDS: DETAIL 435: FINANCIAL TRANSACTION RECORDS: DETAIL 435: FINANCIAL TRANSACTION RECORDS: DETAIL 435: FINANCIAL TRANSACTION RECORDS: DETAIL 435: FINANCIAL TRANSACTION RECORDS: DETAIL Retention Retention Date 5 FY after transaction completed 5 FY after transaction completed 5 FY after transaction completed 5 FY after transaction completed 5 FY after transaction completed 5 FY after transaction completed 5 FY after transaction completed 5 FV after transaction completed 5 FY after transaction completed 10/1/2023 10/1/2022 10/1/2022 10/1/2022 10/1/2022 10/1/2022 10/1/2022 Shelf Side Row Column 1 A 5 9 1 A 5 10 1 A 5 11 1 A 1 8 1 A 1 9 1 A 1 10 1 A 1 11 1 A 8 1 A 1 9 13 Irl (D z 0- a) O co D2 c aro N N G N D 1 2 /I 3 4 TSZ JO titiZ abed Schematic of Off -Site Facility Example: Shelf 1 SHELF 1, SIDE A Columns 6 7 9 (Objective 2.b.) 10 11 BOX 17 BOX 18 80X21 BOX 22 BOX 19 BOX23 BOX 20 BOX24 BOX25 BOX 29 BOX 31 BOX 30 BOX 32 BOX44 60X 45 60X46 BOX 47 BOX 48 BOX49 80X50 80X51 BOX52 80X33 BOX34 BOX35 BOX37 BOX 38 803 39 BOX36 80840 0 s 3 4 8 BOX53 130454 BOX55 BOX56 SHELF 1, SIDE B Columns 7 5 3 2 1 nu BOX 73 BOX 74 ** Color corresponds to date eligible for disposition.** 1L TSZ JO SlZ @Sed Shelf 1, Side A Columns 1-11 (Objective 1.d.) Shelf 1, Side A Columns 1-7 15 TSZ JO 9I7Z @Sed Shelf 1, Side B Columns 1-11 (Objective 1.d.) Shelf 1, Side B Columns 1-7 16 Schematic of Off -Site Facility Example: Shelf 2 (Objective 1.d.) SHELF 2, SIDE B Columns 1 11 10 9 0 7 6 01 D3 D2 D4 TSZ JO LIZ abed 4 x 1 I 17 TSZ JO 8I7Z abed Summary of Project Status RECORDS MANAGEMENT Status 1. Review and adopt applicable Division of Library and Information Services recommendations of recordmaking and recordkeeping to formalize a city records management program to include the following: a. Develop and adopt Records Management Policies, setting program objectives and organizational responsibilities for the implementation and continued maintenance of a city-wide records management program. b. Create a Records Management Plan and/or Procedural Handbook to guide staff in the day-to-day management of records and information. c. Vital, Permanent, or Archival records should be imaged and stored in the Laserfiche program. d. City Clerk and staff should regularly attend records management training opportunities to stay abreast of public records related requirements. 2. Consult the Division of Library and Information Services, Public Records Center Facilities Guidelines in determining the best practices for records storage: a. Develop written procedures outlining the proper storage and management of all records -- vital, permanent, archival, and otherwise. b. Complete a formalized inventory of the Off -Site Facility to determine facility contents and appropriate management thereof. This should include the proper labeling of boxes. c. Regular disposition of eligible records should be completed pursuant to the requirements of Rule 1B-24, Florida Administrative Code. 3. Transfer all records considered vital, permanent, or archival out of the Off -Site Facility and to an appropriate storage area meeting the requirements of section 119.021(1)(b), Florida Statutes. In process In process Ongoing Ongoing/recurring In process Completed Ongoing Completed 4. Improve the process of records disposition to include: a. Develop written procedures outlining records disposition city-wide and to include all formats of records. In process b. Coordinate the disposition of records that have met retention each fiscal year. Ongoing/recurring 18 TSZ JO 6I7Z abed Off -Site Facility Upgrades/Improvements: We are currently upgrading the Off -Site Storage Facility to accommodate all cateaories of records including Vital, Permanent, Archival, etc., using Best Practices as outlined in the Public Records Center Facilities Guidelines. • Building Official completed inspections of the Off -Site Facility and provided an initial inspection report dated May 13, 2022. • Re -inspections continue as needed. • A final inspection report will be provided upon completion. • Initial improvements have been completed for the Off -Site Records Facility by the Public Works Building Maintenance Division. • Painted and sealed the floors • Window coverings • Additional lighting • New door threshold • Purchased & hung new fire extinguisher • Removed and capped plumbing drain • Filled and sealed all wall penetrations • Sealed around floor expansion joints 19 D crci ro O. 0 o .-1. ng ao 00 N• . Off -Site Facility Upgrades/Improvements (Continued): • A Dedicated Power Circuit was installed for the upcoming fire system installation, in coordination with our IT Manager, Parks and Building Maintenance Supervisor, and Building Inspector. • Additional improvements are in process: • Install fire system • Install security screens over windows • Electrical projects TSZ JO OSZ abed 20 21 TSZ JO TSZ abed Special Thanks City Clerk's Office would like to thank the following individuals for their assistance: • Brent McRoy, Parks and Building Maintenance Supervisor • Nate Reid, Building Maintenance Technician II • Christian Carier, Painter/Maintenance Worker • Taylor Denmark, Park Ranger • Dan Arlington, Building Official • Ron Bautista, IT Manager • Yvonne Calverley, Executive Assistant to the City Manager • Patricia Drake, Procurement Manager D aro to z 0- a) o_ cod Dt c aro xx N I-' N G N D