Introduction~s
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Budget Message
To: The Honorable Mayor and City Commissioners
From: Jim Hanson, City Manager
Date: October O1, 2003
On behalf of all the City staff that have worked very hard to prepare this
document, I am pleased to present the Annual Operating Budget for the
City of Atlantic Beach for Fiscal Year 2003-04.
This budget is balanced in accordance with state law and the 25%
contingency levels established by the City Commission have been met.
This Budget is $6.78 million less than FY-03 estimated expenses. The
biggest portion of this decrease is the reduction in major capital projects.
The Core City Project has been the one of the largest capital projects taken
on and has been under construction for the last three years. On time and in-
budget completion is expected this fall. The City has also completed, or is
completing, quite a list of other major public works, utility and recreation
projects. The amount of construction will substantially decrease in coming
months. Other reasons for the decrease include the early pay-off of some
general obligation debt and the elimination of several internal service
funds.
Receipts from many of the City's revenue sources have declined in the last
year below expected budget levels as a result of a downturn in the
economy and a wetter than normal year reducing water and sewer sales
volumes. Many cities across Florida and the nation have taken dramatic
steps to maintain their financial stability. However, Atlantic Beach has
been able to weather the storm far better than most as a result of
conservative budgeting, high contingency levels, strong growth in property
values, receiving a portion of the new Better Jacksonville Half Cent Sales
Tax and aggressively seeking grants.
Strategic Planning
The Mayor and Commission set forth the priorities for the City's budget
and major staff efforts for each upcoming year through the strategic
planning process conducted each spring. This budget reflects those
priorities. The highlights of those are as follows:
• Funding for the Hopkins Creek drainage project engineering and
I
The proposed budget is
almost $6.78 million
under the current year's
estimated expense.
Atlantic Beach is better
able to weather the
current economic
downturn than most
cities.
land acquisition is included. This was the highest priority
stormwater project recommended in the recently completed
Stormwater Master Plan Update.
• Mayport Road median construction and related landscaping is
included in the Half Cent Sales Tax Fund and the City of
Jacksonville has approved additional funds for this project.
• The addition of two ofFicers in the Police Department to create a
new Crime Suppression Unit is included. Funding for most of this
will come from grants which have akeady been approved.
• The Core City Stormwater Project, with related water and sewer
line replacement and rehabilitation, is fully budgeted and nearing
completion.
• Other priorities from the Strategic Plan include an expansion of
City Hall, bike paths on Seminole Rd. and Plaza. Drive, and half of
the estimated cost to construct a skate park in Russell Pazk.
Additional funding is expected from a combination of grants and
local fundraising.
Water/Sewer Master Plans;
Master Plans were completed for the City's sewer system in 2000 and
water system in 2001. Both included ten-year plans for capital
expenditures. During the last three yeazs, Atlantic Beach has spent in
excess of five and a half million ($5,500,000) dollazs in making water and
sewer system improvements recommended in those plans. Projects have
included water line replacements on Ocean Boulevazd, Beach Boulevard,
Park Terrace East and several other streets, installation of a SCADA
telemetry system to remotely monitor and control the City's water and
sewer plants and lift stations, major upgrades at each of the City's
wastewater plants, renovation of sewer lift stations and sewer lines,
installation of a new water tank and other projects. Funding was available
through the Water and Sewer Fund balances which greatly exceeded the
25% contingency requirement. As those fund balances approach the
contingency, it is projected that approximately a million ($1,000,000)
dollars per year will be available in to the future for other capital projects
in those master plans assuming that revenues increase by approximately
4% per yeaz by growth and rate increases.
Budgeted projects for the upcoming year include the rehabilitation of
sludge tanks, replacement of a screen at the Buccaneer Wastewater
Treatment Facility, expansion of the SCADA system and rehabilitation of
sewer lines going into lift station "B". The condition of the City's water
and sewer systems is very good. They are meeting all environmental
standazds and rates are very competitive. Programmed improvements in
future yeazs are anticipated to keep systems in good order.
II
Two ongoing projects may have significant impact on the City's utility
systems in coming years. Earlier this year, the City submitted a proposal to
take over the water and sewer systems at the Mayport Navel Station under
the federal privatization process. Other vendors also submitted competitive
proposals. The results of this process probably won't be known for several
months. If Atlantic Beach is selected, further study of the Navy's systems
and contract negotiations aze expected to take over a yeaz to complete. A
second major change may be the interconnection of water systems between
the three beaches cities. A study is underway to investigate the technical
and financial feasibility of interconnecting the systems to save both capital
and operating costs and improve reliability.
Water and Sewer Revenues;
Water and sewer sales volumes aze down this year and over the last three
years by 7.8% and 3.7% respectively even though the number of customers
increased by over 5% in the same period. This is a result of wetter than
normal yeazs causing for a decrease in the amount of water sold for
irrigation. While water and sewer rates were not adjusted for current fiscal
yeaz, two increases of 8% were adopted in the previous yeazs. Because of
the lagging volume of sales, these only produced increases in revenues of
10% in water and 11.8% in sewer over athree-yeaz period.
A 1.5% increase is included in this budget to both the water and sewer
rates to enable the continued funding of capital projects recommended in
the Master Plans. The franchise fee payment to the City of Jacksonville has
not yet been passed along in the rate due to continuing negotiations with
Jacksonville. We anticipate the adoption of a revised water and sewer rate
structures to be effective on December 1, 2003. The main purpose of the
restructuring is to implement water conservation based rates required by
the State. The restructuring has been designed to be revenue neutral.
State Revenues;
The lackluster economy in Florida has resulted in a decrease in several of
the revenue sources. The state sales tax is under budget by $144,000 this
year. State projections call for an increase of 1.6% for the upcoming yeaz.
Gas tax receipts are similarly the same as last yeaz and the State projects a
small decrease for next yeaz. The estimate for the Communications
Services Tax shows a decrease for next year, which results from the
reduction in rates adopted by the City Commission that became effective in
January of 2003. The reduction was required because original State
estimates were lower than what the City received during the first yeaz, thus
creating a windfall. Because the reduction was not effective until last
January, the higher revenue rate continued for the first three months of FY-
III
03. FY-04 will be the first full year at the lower rate. Revenue
expectations are decreased by $171,000 for FY-04. Last, the amount of
money the City has received through drug forfeitures and seizures has
decreased dramatically over the last year. As a result, Police Department
training is included in the General Fund budget for the first time in several
years.
Accounting Changes;
Grants have already
Accounting changes recommended by the City's auditor to enable proper been secured to pay
compliance with new Governmental Accounting Standards (GASB #34) most of the cost to create
have caused for several departments that were previously budgeted in anew Crime
separate funds to be moved into the General Fund, including City Manager, Suppression Unit.
Finance, Human Resources, Public Works Administration and Fleet
Maintenance. This in turn has caused both General Fund budgets for
expenditures and revenues to be increased by $1,349,764 in FY-04. Most
of the other traditional General Fund departments have reduced budgets for
FY-04 because the allocation of charges to those newly moved departments
is no longer necessary. For example, the Police Department no longer pays
a charge for fleet maintenance as it has in past years. These traditional
General Fund departments have seen budget reductions amounting to over
$824,000 as a result of this change. Two other accounting modifications
are of significance for next year. The Beautification Division has been split Many of the priorities in
out of the Parks Maintenance into a separate set of accounts and the the water and sewer
allocation to the Cultural Arts and Recreation Advisory Committee has master plans have been
been moved from the General Government budget to the Recreation completed.
Department and combined with several other programs previously funded
in recreation.
Personnel and Salary;
Following instructions from the City Commission, the pay scales have
been increased by 3% and raises of 6% of midpoint (of each employee's
respective pay scale) have been included in this budget. The cost of the
increase is $326,000.
The number of authorized positions has been increased by three employees
including two in Police to create a Crime Suppression Unit and a third in
the Information Technologies Division to keep up with the growth in the
number of PCs and the number and sophistication of programs available
for City staff to use. The total number of positions funded in the FY 04 The City's water and
budget is 154. The budget also includes a Health Fair for employees. Held sewer systems are in
for the first time earlier this year, a number of possible health problems very good condition.
were uncovered before they caused major problems for our employees or
significant absenteeism.
IV
Service Level Changes;
Funding for a number of changes in the level of services provided to
citizens are included in the Budget as follows;
• Stormwater System maintenance has dramatically increased over
the last two years in two areas. The purchase of a walking
excavator allowed the City to clean out and reshape drainage
ditches that were not accessible with other equipment. A contract
has also been authorized for use of a vacuum truck to clean out
stormwater lines. Even in this last year of much higher rainfall,
flooding complaints have been dramatically reduced.
• Mosquito control services have recently been added on a contract
basis to supplement those provided by Duval County's aerial
spraying. They will be utilized after periods of heavy rain.
• The City's Information Technology group has improved the level
of services provided in many departments through new and
improved software programs, equipment and services. The most
recognizable is the roll-out of the revised City web page which
included many new features to improve it's usability and the
amount of information available. The transfer of over 12 years of
police records to digital, on-line format has increased our ofFicers'
ability to fight crime.
• Maintenance in the Town Center commercial area as well as the
entire Atlantic Blvd. corridor has been increased through the joint-
contract between Neptune Beach and Atlantic Beach. This contract
includes landscaping, tree trimming, and streetscape maintenance.
Included in the Proposed Budget for next year is the replacement of
all the garbage cans in Town Center, the cost of which will be
shared with Neptune Beach.
• The City of Atlantic Beach will hold an election in October of 2003
and the costs are included in the Budget.
Other New and Ongoing Cauital Projects
The City is in the process of winding up many capital projects, several of
which have been in the works for several years, and some new projects are
included in the Proposed Budget.
• The Core City Project, first budgeted in 1996, will be completed
this fall. The rehabilitation of water, sewer, streets and storm
drainage infrastructure in this oldest part of Atlantic Beach is
estimated to cost $9,420,000 when completed. This last, and
largest, portion of the work is in budget and ahead of schedule.
• A new welcome sign and accompanying landscaping on the
Neptune Beach (south) side of Atlantic Blvd. is budgeted with the
cost being split with the City of Neptune Beach.
• The City's share of Federal Community Development Block Grant
V
Levels of service to the
public have been
improved in recent
years, and several new
enhancements are
included for next year.
Work on the Core City
Project is in budget and
ahead of schedule.
funds has been used in the current year for paving and sidewalks in
the Jordan St. area and a small amount of housing rehabilitation for
low-income residents. Most of the funds in this Budget will go to
stonmwater improvement projects in the Royal Palms area next
year.
• Dutton Island has now been opened for public use. The Phase III
developments currently ongoing include installing four pavilions
and approximately a mile of walking trails and raised boardwalks.
Recent projects have included opening a fishing pier, acanoe/
kayak launch and building a bathroom with showers. Several
individuals and civic groups are working with Recreation
Department staff to make additional improvements.
• The replacement of the countywide radio system is almost
complete. Atlantic Beach has shared a radio system with the City of
Jacksonville for inter-agency coordination and to reduce costs for
many years. The new system will meet changing federal standards
and offer expanded options for communications. However, the
system also brings with it a continuing cost for system maintenance
and amortization of some of Jacksonville's equipment totaling
approximately $51,500/ year spread among user departments.
• Several improvements have been made to the beach accesses in our
City, and more are planned. New walkovers have been installed at
three of the City's 22 access points that are handicap accessible.
New vandal-resistant showers and bike racks have been added at
several locations. This Budget includes some additional showers.
• An extension to the Town Center street and landscaping
improvements to extend north one additional block on Ocean Blvd.
is included in the present budget and is currently out to bid. The
success of the beaches' Town Center area has been the model for a
new program offered by Jacksonville hoping for similar successes
across the metropolitan area.
• Improving the public access to the Post Office on Mayport Rd. has
been in negotiations for several years and a portion of the costs
were included in the FY-03 budget. The project has been delayed
awaiting fundmg for the portion of work on the Post Office
property. Since this contract was not awarded in FY-03, the funds
will be re-budgeted in anticipation of the last of the pieces falling
into place.
Real Estate Tazes;
The taxable value of real estate in Atlantic Beach has significantly Real estate values have
increased for the fourth year in a row. For 2003, the valuation has risen to gone up signifacantly for
$929,633,312, which is 12.0% over the previous year's digest. This a fourth year in a row
Budget is balanced with a millage of 3.0394. This represents a 4.183%
VI
reduction from the previous rate of 3.1721 mills. This budget also reflects
budgeting Ad valorem tax proceeds at 96% of the total tax levy.
Previously, the City only budgeted 95%.
Sanitation;
The City's Sanitation Fund continues to show a strong balance well in Sanitation rates can
excess of the City Commission's 25% contingency. Rates have not been remain constant for at
increased to the City's customers for many years and current rates aze least another two years.
expected to be sufficient during the two yeazs remaining in the current
contract for waste hauling services.
Conclusion;
Atlantic Beach remains in a strong financial condition. Budgeting
conservatively, the Commission's policies for contingencies, strong growth
in property values and many other factors combine to put our City in a
much better position this yeaz than most other cities in the State. The
Strategic Planning process established by the Mayor and Commission has
enabled us to budget for timely and deliberate repairs and improvements to
the City's water, sewer, road and stormwater infrastructure to rttnimi~e
long-term cost while maintaining and improving these systems to best
serve the citizens. This in turn has allowed the City to maintain service
levels and, in some cases, increase them in a time when many others aze
cutting back.
Atlantic Beach is a great place to live and even better for those of us who
aze fortunate enough to work here also. This could not be possible without
the hard work and professionalism of City staff. They routinely go "above
and beyond" the call of duty. We look forwazd to working with you this
year to achieve all the strategic goals of the City as well as continue to
provide excellent service to our community as outlined in this spending
plan.
Respectfully
Hanson
City Manager
Atlantic Beach continues
in a strong financial
condition.
VII
City of Atlantic Beach
Budget Calendar
Fiscal Year 2003-2004
Date Re aired Action Responsibili
March 24 to Preparation of budget requests on-line, current year budget Department Heads
Apri130 review.
April 30 Submit Detail Budget Requests on-line and submit Department Heads
program description pages
April 30 to Review of on-line requests, Meetings with Department Department Heads
May 30 Heads for explanations and justifications. Program pages Finance Director
are also to be included in discussions. City Manager
June 1 to July Preparation of Proposed Budget Department Heads
31 Finance Director
City Manager
July 20 to State Revenue Sharing Estimates provided Department of
July 31 Revenue
July 1 Receive Certification of Taxable Value Property Appraiser
July 9 or July City Manager to forward DR-420 to schedule a public City Manager
23 hearing to consider the Tentative Millage and Tentative
Budget. This information is to be presented to the property
appraiser within 35 days from the date of certification,
(August 4~' ).
August 4 Proposed Budget submitted to the City Commission City Manager
Finance Director
August 24 Tax notifications to be mailed within 55 days of Property Appraiser
Certification, (TRIM notice of proposed property taxes).
August 11 to City Commission Workshops to review Proposed Budget Department Heads
August 25 are scheduled for August 11 ~' and 25`~ at S:OOp.m~ Finance Director
City Manager
City Commission
August 25 to Advertise in newspaper for public hearing on adoption of Finance Director
September 8 Tentative Budget and Proposed Millage (The property City Clerk
appraiser will also notify property owners). Property Appraiser
September 8 Hold Public Hearing to adopt the Tentative Budget and City Commission
Millage (F.S. 200.065).
September 19 Publish TRIM notice in public newspaper Finance Director
September 22 Final Hearing to approve Budget and Millage Rate City Commission
RESOLUTION N0.03-06
A RESOLUTION OF THE CITY OF ATLANTIC BEACH,
FLORIDA LEVYING THE AD VALOREM PROPERTY
TAX MILEAGE RATE FOR MUNICIPAL PURPOSES ON
ALL TAXABLE PROPERTY WITHIN THE CTTY FOR THE
FISCAL YEAR BEGINNING OCTOBER 1, 2003 AND
ENDING SEPTEMBER 30, 2004; STATING THE
PERCENTAGE BY WHICH THE MILEAGE TO BE
LEVIED EXCEEDS THE ROLLED-BACK RATE; -AND,
PROVIDING AN EFFECTIVE DATE.
WHEREAS, Florida law requires the City Commission of the City of Atlantic Beach,
Florida, to pass a resolution levying the millage rate for ad valorem property taxes for municipal
purposes on all taxable property within the city Limits of the City of Atlantic Beach, Florida, for
the fiscal year beginning October 1, 2003 and ending September 30, 2004; and
WHEREAS, Florida law requires said resolution to state the millage rate to be levied,
and also, to state the percentage by which the millage rate to be levied exceeds the rolled-back
rate as computed pursuant to Florida law; and
WHEREAS, the City Commission of the City of Atlantic Beach, Florida, has duly
considered the budgetary requirements of the City; has adopted a tentative budget for the fiscal
year beginning October 1,2003 and ending September 30, 2004, based on a millage rate of
3:0701 mills on the taxable property within the City; and has acted in accordance with the terms,
provisions, and procedures contained in section 200.063, Florida Statutes;
NOW, THEREFORE, BE IT RESOLVED by the City Commission of the City of
Atlantic Beach, Florida, that
1. The ad valorem property tax milla.ge rate for municipal purposes to be levied on
the taxable property within the city limits of the City of Atlantic Beach, Florida, during the fiscal
year beginning Octoberl, 2003 and ending September 30, 2004, is hereby set at the rate of
3.0701 mills.
2. The percentage by which this millage raze to be levied exceeds the rolled-back
rate of 2.9056 is 5.6629.
3. This resolution shall take effect immediately upon its passage and adoption by the
City Commission of the City of Atlantic Beach, Florida..
ADOPTED at a public hearing by the City Commission of the City of Atlantic Beach,
Florida on the 22°d day of September 2003.
2
and correctness:
ATTEST:
Maureen King, CM
City Clerk
CERTIFICATION
1 certify this to be a true and correct copy of
the record in my office.
WITNESSETH my hand and official seal of tAe
City of Atlanii~each Florida, r'
this the23 day o~~~v~.NJ20Q3
City Clerk
Page 2 of 2
Resolution No. 03-06
3
ORDINANCE N0.20-03-62
AN ORDINANCE ADOPTING THE FINAL BUDGET FOR
THE CITY OF ATLANTIC BEACH, FLORIDA FOR
FISCAL YEAR BEGINNIlYG OCTOBER 1, 2003 AND
ENDING SEPTEMBER 30, 2004.
WHEREAS, the City Commission of the City of Atlantic Beach, Florida, on September
8, 2003, held a public hearing as required by Florida Statute 200.065; and
WHEREAS,. the City Commission of the City of Atlantic Beach, Florida, set forth the
appropriations and.revenue estimate for the budget for Fiscal Year beginning October 1,
2003 and ending September 30, 2004 in the amount of $22,147,066.
NOW, THEREFORE, BE IT ENACTED BY THE CITY COMMISSION ON
BEHALF OF THE PEOPLE OF THE CITY OF ATLANTIC BEACH, FLORIDA,
that;
1. The fiscal Year 2003/2004 budget be adopted, and
2. This ordinance shall take effect immediately upon its adoption.
Passed by the City Commission on first reading this g~ day of September 2003.
P(~'~ed by the City Commission on second and final reading this o~oZ~ day of
Sen~>~ber 2003.
`~ Jo serve
Ma P siding Officer
Ap ved a ;to form and correctness:
i
lan C. a ea, Esquire
City A orney
ATTEST:
Maureen King, CMC
City Clerk
cr:RrrFrcArloN
I certify this to be a true and correct copy of
the record in my office.
WITNESSETH my hand and official sea! of ttte
City of AtlsnU'c BeachC, Ronda.
this the ~3 -~ day of~ 20~
~' City Clerk
4
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Summary of all Funds
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 30,052,691 30,398,553 27,547,445 20,126,373 (7,421,072)
Revenues
General Fund 6,815,032 7,409,520 7,544,051 8,867,127 1,323,076
Special Revenue Funds 1,420,421 1,397,668 1,628,496 1,480,206 (148,290)
Debt Service Fund 223,554 222,013 497,379 72,086 (425,293)
Capital Project Fund 80,876 754,734 118,457 0 (118,457)
Enterprise Funds 8,649,398 8,931,086 8,684,411 9,476,242 791,831
Internal Service Funds 1,879,603 2,081,960 2,255,693 0 (2,255,693)
Trust and Agency Funds 587,996 162,828 1,155,054 1,184,105 29,051
Total Reveunes 19,656,880 20,959,810 21,883,541 21,079,766 (803,775)
Other Financing Sources 524,358 732,149 0 0 0
Total Resources 50,233,929 52,090,512 49,430,986 41,206,139 (8,224,847)
Expenditures
General Fund 6,231,671 7,216,428 7,638,306 9,574,127 1,935,821
Special Revenue Funds 574,497 1,810,677 2,215,488 1,996,587 (218,901)
Debt Service Fund 220,276 220,330 546,180 71,086 (475,094)
Capital Project Fund 136,980 1,170,062 169,594 0 (169,594)
Enterprise Funds 9,756,738 11,305,244 15,306,637 9,878,157 (5,428,480)
Internal Service Funds 1,901,540 2,067,935 2,324,728 0 (2,324,728)
Trust and Agency Funds 615,604 702,398 728,591 627,109 (101,482)
DIVISION TOTALS 19,437,306 24,493,075 28,929,524 22,147,066 (6,782,458)
Other Financing Uses 398,070 49,993 375,089 0 (375,089)
Cash Reserves 30,398,553 27,547,445 20,126,373 19,059,073 (1,067,300)
Total Expenses and Cash 50,233,929 52,090,513 49,430,986 41,206,139 (8,224,847)
Resource Allocation
Personal Services 5,809,257 6,878,039 7,309,745 7,946,787 637,042
Operating Expenses 7,288,103 7,476,964 8,866,356 7,366,575 (1,499,781)
Capital Outlay 3,483,700 5,561,977 8,937,864 3,006,698 (5,931,166)
Debt Service 1,826,026 1,928,196 2,228,838 1,751,509 (477,329)
Transfers 1,030,220 2,647,898 1,586,721 2,075,497 488,776
Total 19,437,306 24,493,075 28,929,524 22,147,066 (6,782,458)
5
Summary of All Departments
Combined Summary of Expenses
Proposed
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Exaenses:
Governing Body 45,221 39,283 41,442 44,484 3,042
City Administration 1,543,075 1,724,239 1,959,333 1,926,711 (32,622)
General Govemment 910,271 3,020,487 2,064,647 1,986,990 (77,657)
Planning and Building 684,208 587,344 657,489 612,715 (44,774)
Public Safety 3,449,731 3,920,447 4,463,483 4,063,630 (399,853)
Parks and Recreation 1,032,221 905,859 1,004,182 921,089 (83,093)
Public Works 4,671,253 6,009,637 9,305,564 5,033,725 (4,271,839)
Public Utilities 6,623,548 7,699,687 8,$39,309 6,930,613 (1,908,696)
Pension 477,778 585,990 594,075 627,109 33,034
Total Expenses 19,437,306 24,492,974 28,929,524 22,147,066 (6,782,458)
Resource Allocation:
Personal Services 5,809,257 6,878,039 7,309,745 7,946,787 637,042
Operating E~enses 7,288,103 7,476,964 8,866,356 7,366,575 (1,499,781)
Capital Outlay 3,483,700 5,561,977 8,937,864 3,006,698 (5,931,166)
Debt Service 1,826,026 1,928,196 2,228,838 1,751,509 (477,329)
Transfers 1,030,220 2,647,797 1,586,721 2,075,497 488,776
Total Resource Allocation: 19,437,306 24,492,974 28,929,524 22,147,066 (6,782,458)
Summary of Authorized Positions
2002-2003 2003-2004
Department
Governing Body 5.00 5.00
City Administration 25.00 24.00
General Government 0.00 0.00
Planning and Building 6.00 8.00
Public Safety 61.00 63.00
Parks and Recreation 12.00 12.00
Public Works 18.00 18.00
Public Utilities 24.00 24.00
Pension
151.00 154.00
6
City of Atlantic Beach Revenues
FY-2004 Operating Budget
Trust and Agency Funds
Enterprise Funds
45.0°h
City of Atlantic Beach Expenditures
FY-2004 Operating Budget
General Fund
Special Revenue Funds
9.0%
Debt Service Fund
0.3%
General Fund
42.1 %
Trust and Agency Funds
2.8%
44.6%
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
JUDICIAL I LEGISLATIVE I EXECUTIVE
BRANCH BRANCH BRANCH
CITY
ATTORNEY
VOTERS
CITY
COMMISSION
CITY
CLERK
PLANNING 8 ZONING
DEPARTMENT
BUILDING
DEPARTMENT
HUMAN RESOURCES
DEPARTMENT
PUBLIC SAFETY I
DEPARTMENT
PUBLIC WORKS I
DEPARTMENT
CITY
MANAGER
FINANCE
DEPARTMENT
I PARKS 8~ RECREATION
DEPARTMENT
I PUBLIC UTILITIES
DEPARTMENT
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14
GENERAL FUND
The General Fund is used to account for the resources devoted to financing the general
services that a City performs for its citizens, such as police, fire, building and zoning,
maintenance of streets and roads, and other services. Property taxes, half cent sales tax,
utility taxes, fees, fines and other sources of revenue used to finance the fundamental
operations of the City are included in the General Fund. The General Fund is also charged
with all costs of operating the government for which a separate fund has not been established.
The financial resources of the General Fund are expended for current operations. Debt
service and large capital projects are recorded in the Debt Service Fund and Capital Projects
Fund, respectively. The City's objective is to maintain a cash reserve in the General Fund that
would fund three (3) months of operations, in the event of an emergency or natural disaster.
A large portion of the cash balance carried forward represents this reserve.
The City uses an encumbrance accounting system. Once an item is encumbered, funds are
considered obligated and unavailable for other expenditures. Encumbered items are carried
over to the ensuing fiscal year, but are not reported as expenditures. They are recorded as
reservations of fund balance for the subsequent fiscal year. All unencumbered expenditures
lapse at the end of the fiscal year and must be re-budgeted in the subsequent fiscal year.
15
General Fund Revenues
Taxes -Non- Ad Vale
1s.a%
Licenses and Permits
4.1 %
Intergovernmental Re
23.1 %
15.1%
General Fund Expenditures
Police
zs.s%
General Government
10.8%
Building
3.5%
Code EMorcement
o.s%
Fines and Forteitures
ts%
ntertund Transfers
~.o%
cellaneous Revenues
1.4%
:NICRs
Community Development
1.3%
TaYpc _ od Valorem
%
City Administration
20.1%
Governing Body
0.5%
Parks and Recreation
s.s%
16
City of Atlantic Beach
Office of the Property Appraiser 2003 Millages
Where Your Tax Dollar Goes
School Bc
47.3%
34.2%
antic Beach
15.9%
Inland Navigation
0.2%
Water Management
2.4%
17
Office of the Property Appraiser
Duval County Florida
Summary of 2003 Millages
Urban Dwal Water Florida 2002
Service School County Management Inland Final
District District Board Government District Navigation Millages
Neptune Beach 2.9000 9.0510 6.5491 0.4620 0.0385 19.0006
Town of Baldwin 2.0218 9.0510 6.5491 0.4620 0.0385 18.1224
Atlantic Beach 3.0394 9.0510 6.5491 0.4620 0.0385 19.1400
Duval County 0.0000 9.0510 9.8398 0.4620 0.0385 19.3913
Jacksonville Beach 3.9071 9.0510 7.3091 0.4620 0.0385 20.7677
2003 Millages
25
20
15
10
5
0
2003 Millages for Beaches
5
4
3
2
1
0
~g
Neptune Beach Town of Baldwin Atlantic Beach Duval County Jacksonville Beach
Neptune Beach Atlantic Beach Jacksonville Beach
City of Atlantic Beach
Ten Year Operating Millage Comparison
1994 to 2003
Atlantic Jacksonville Neptune
Year Beach Beach __ Beach
2003 3.0394 3.9071 2.9000
2002 3.1721 3.9071 2.9000
2001 3.0323 3.9071 2.6400
2000 3.1721 3.9071 2.7421
1999 3.1721 3.9071 3.1021
1998 3.1721 3.9071 3.1458
1997 2.9221 3.9071 3.4194
1996 2.9221 3.9071 3.5393
1995 2.9221 3.9071 3.6862
1994 3.7721 3.9071 3.7398
5
4
3
2
1
0
19
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003
^ Atlantic Beach ®Jax Beach ^ Neptune Beach
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
General Fund
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward
Revenues
4,302,328 5,144,235 5,362,024 5,267,769 (94,255)
Taxes 3,327,242 3,907,364 3,994,964 4,203,844 208,880
Licenses and Permits 259,805 289,160 375,100 364,139 (10,961)
Intergovernmental Revenues 1,997,902 1,989,086 1,968,254 2,047,008 78,754
Charges for Services 111,083 114,689 125,169 1,342,654 1,217,485
Fines and Forfeitures 173,960 134,604 140,535 164,597 24,062
Miscellaneous 333,410 326,515 165,088 124,110 (40,978)
Interfund Transfers 611,630 648,102 774,941 620,775 (154,166)
Total Reveunes 6,815,032 7,409,520 7,544,051 8,867,127 1,323,076
Other Financing Sources
Total Resources
Expenditures
258,546 24,703
11,375,906 12,578,458 12,906,075 14,134,896 1,228,821
City Administration 319,807 322,132 398,829 1,971,195 1,572,366
Community Development 93,678 131,365 129,410 128,521 (889)
Building 250,982 311,531 321,580 335,878 14,298
General Government 549,724 1,079,907 772,896 1,029,454 256,558
Public Safety 3,321,278 3,755,525 4,143,370 3,871,585 (271,785)
Public Works 727,238 710,109 868,039 1,316,405 448,366
Parks and Recreation 968,964 905,859 1,004,182 921,089 (83,093)
DIVISION TOTALS 6,231,671 7,216,428 7,638,306 9,574,127 1,935,821
Other Financing Uses 7
Cash Reserves 5,144,235 5,362,024 5,267,769 4,560,769 (707,000)
Total Expenses and Cash 11,375,906 12,578,458 12,906,075 14,134,896 1,228,821
Resource Allocation
Personal Services 3,006,121 3,536,712 3,850,718 5,639,042 1,788,324
Operating Expenses 2,431,032 2,574,577 3,075,828 2,947,543 (128,285)
Capital Outlay 456,839 204,348 196,693 204,957 8,264
Debt Service 0
Transfers 337,679 900,791 515,067 782,585 267,518
Total 6,231,671 7,218,428 7,638,306 9,574,127 1,935,821
20
City of Atlantic Beach
Summary of Revenues
General Fund
Actual
2000-2001
Actual Estimate Budget Increase
2001-2002 2002-2003 2003-2004 (Decrease)
Taxes and Franchise Fees
Real Estate Tax -Current 2,132,923 2,256,475 2,492,364 2,712,542 220,178
Real Estate Tax -Prior Year 1,466 6,781 (3,500) 1,508 5,008
Sub-Total Ad Valorem Taxes 2,134,389 2,263,257 2,488,864 2,714,050 225,186
Electric Franchise Fees 520,399 511,210 530,000 535,600 5,600
Communication Franchise 20,593 19,733 0
Gas Franchise 512 1,091 1,100 1,122 22
Cable T.V. Franchise 65,225 156 0
Sub-Total Franchise Fees 606,729 532,189 531,100 536,722 5,622
Electric Public Service Tax 344,198 339,138 340,000 350,200 10,200
Communication Tax 189,140 738,332 600,000 564,646 (35,354)
Gas Tax 45,057 26,959 29,300 30,100 800
Fuel Oil Tax 194 225 700 700 0
Sub-Total Utility Taxes 578,589 1,104,655 970,000 945,646 (24,354)
Penalties and Interest on Taxes 7,535 7,263 5,000 7,426 2,426
Total Taxes and Franchise Fees 3,327,242 3,907,364 3,994,964 4,203,844 208,880
Licenses and Permits
City Occupational Licenses
Building Permits
City Pet Licenses
Other
Total Licenses and Permits
Intergovernmental Revenues
State Revenue Sharing
Mobile Home License
Alcoholic Beverage Licenses
Half Cent Sales Tax
Communications Service Tax
Motor Fuel Tax Rebate
Duval County/Port Authority
Neptune Beach
County Occupational Licenses
Duval County Shared Revenues
Tota I I me rg ove rn m e n to I
71,285 78,246 80,000 84,872 4,872
179,567 201,708 287,000 271,467 (15,533)
3,383 2,541 2,500 2,500 0
5,570 6,665 5,600 5,300 (300)
259,805 289,160 375,100 364,139 (10,961)
284, 952 288, 569 295, 000 316, 947 21, 947
7,184 6,527 8,000 7,416 (584)
6,540 6,378 6,000 6,592 592
1,227,620 1,251,105 1,250,000 1,270,470 20,470
0
3,043 2,795 3,000 3,090 90
100,000 58,300 0 0 0
23,288 22,928 43,620 69,250 25,630
23,677 21,510 22,000 22,660 660
321,598 330,975 340,634 350,583_ 9,949
1,997,902 1,989,086 1,968,254 2,047,008 78,754
21
City of Atlantic Beach
Summary of Revenues
General Fund
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Charges for Services
Internal Service Charges 0 0 0 1,212,845 1,212,845
Radon Gas Fee 103 250 130 134 4
911 Interlocal Agreement 61,429 64,527 68,399 70,451 2,052
Public Safety Fee 1,111 884 800 800 0
Department of Transportation 39,000 41,750 49,000 50,470 1,470
Reimb. of Fire Service Expenses 6,528 6,819 6,340 7,354 1,014
Animal Control Fees 2,912 458 500 600 100
Tota! Charges for Services 111,083 114,689 125,169 1,342,654 1,217,485
Fines and Forfeitures
Fines and Forfeitures 160,555 117,501 130,000 154,500 24,500
Parking Tickets 3,570 2,750 3,535 3,641 106
Violations of Ordinances 9,835 14,353 7,000 6,456 (544)
Total Fines and Forfeitures 173,960 134,604 140,535 164,597 24,062
Miscellaneous Revenues
Interest Earnings 258,008 106,919 75,348 80,000 4,652
Special Assessments 49,498 15,000 0 (15,000)
Impact Fees 11,710 16,735 16,000 6,000 (10,000)
Property Loss Reimbursements 5,651 34,292 4,200 5,000 800
Surplus Property Sales 28,800 20,880 28,000 16,480 (11,520)
Contributions and Sales 1,000 4,500 5,300 1,030 (4,270)
Other 28,241 93,692 21,240 15,600 (5,640)
Total Miscellaneous Revenues 333,410 326,515 165,088 124,110 (40,978)
Interfund Transfers
From Water Utility 140,000 144,200 148,526 122,982 (25,544)
From Sewer Utility 260,000 267,800 275,834 231,609 (44,225)
From Sanitation Utility 200,000 206,000 212,180 218,545 6,365
From Convention Dev. Tax Fund 30,000 0
From Gas Tax Fund 48,893 47,639 (1,254)
Other 11,630 102 89,508 (89,508)
Total Interfund Transfers 611,630 648,102 774,941 620,775 (154,166)
Grand Total 6,815,032 7,409,520 7,544,051 8,867,127 1,323,076
22
City of Atlantic Beach
Summary of Expenditures by Division
General Fund
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
City Administration
City Commission 45,221 39,283 41,442 44,484 3,042
City Manager 220,920 220,920
City Clerk 165,018 211,401 258,069 277,132 19,063
Finance and Administration 880,887 880,887
Information Technology 264,532 264,532
Human Resources 177,269 177,269
Legal Counsel 109,568 71,448 99,318 105,971 6,653
Total 319,807 322,132 398,829 1,971,195 1,572,366
Community Development 93,678 131,365 129,410 128,521 (889)
Building Department 250,982
--r- 311,531 321,580 335,878 14,298
General Government 549,724 1,079,907 772,896 1,029,454 256,558
Police Department
Administration 608,580 757,761 862,170 566,699 (295,471)
Patrol 1, 228,158 1,475, 881 1, 679, 324 1, 813, 285 133, 961
Detective 211,524 211,590 181,994 94,464 (87,530)
Dispatch 217,948 228,206 257,262 281,303 24,041
Animal Control 82,831 42,052 103,667 92,782 (10,885)
School Crossing Guards 8,594 7,775 8,361 11,392 3,031
Total 2,357,635 2,723,264 3,092,778 2,859,925 (232,853)
Fire
Fire Control /Rescue 771,420 787,284 804,515 792,465 (12,050)
Lifeguards 137,293 191,502 184,282 162,958 (21,324)
Total 908,713 978,786 988,797 955,423 (33,374)
Code Enforcement 54,930 53,475 61,795 56,237 (5,558)
Public Works
Administration 424,249 424,249
Fleet Maintenance 226,252 226,252
Streets and Road Maintenance 727,238 710,109 868,039 665,904 (202,135)
727,238 710,109 868,039 1,316,405 448,366
Parks and Recreation
Administration 133,626 156,519 168,419 154,951 (13,468)
Beautification 0 0 0 137,620 137,620
Maintenance and Improvements 780,333 695,975 706,407 480,294 (226,113)
Activities 55,005 53,365 129,356 148,224 18,868
Total 968,964 905,859 1,004,182 921,089 (83,093)
Grand Total 6,231,671 7,216,428 7,638,306 9,574,127 1,935,821
23
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Special Revenue Funds
Actual Actual Estimate Budget Incr9ease
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 1,420,997 2,227,370 1,789,910 1,203,209 (586,701)
Revenues
Community Dev. Block Grant 318,765 139,229 180,658 141,316 (39,342)
Convention Dev. Tax Fund 84,405 79,988 75,000 77,000 2,000
Better Jax Half Cent Sales Tax 349,221 560,092 676,868 546,349 (130,519)
Local Option Gas Tax Fund 569,193 532,895 510,000 508,870 (1,130)
Police Grant Funds 93,748 48,239 180,354 170,421 (9,933)
Police Special Revenue Funds 33,250 33,250
Tree Protection Fund 1,939 37,225 5,616 3,000 (2,616)
Jax Community Foundation Fund 3,150 0 0 0 0
Total Reveunes 1,420,421 1,397,668 1,628,496 1,480,206 (148,290)
Other Financing Sources 16,189 50 0 0 0
Total Resources 2,857,607 3,625,088 3,418,406 2,683,415 (734,991)
Expenditures
Community Dev. Block Grant 318,765 139,229 180,658 141,316 (39,342}
Convention Dev. Tax Fund 3,291 39,870 100,000 75,000 (25,000)
Better Jax Half Cent Sales Tax 0 510,317 475,977 811,450 335,473
Local Option Gas Tax Fund 177,774 1,067,426 1,247,415 769,776 (477,639)
Police Grant Funds 50,334 48,514 185,597 170,421 (15,176)
Police Special Revenue Funds 21,624 21,624
Tree Protection Fund 20,783 5,220 25,841 7,000 (18,841)
Jax Community Foundation Fund 3,550 100 0 0 0
DIVISION TOTALS 574,497 1,810,677 2,215,488 1,996,587 (218,901)
Other Financing Uses 55,740 24,501 0 0 0
Cash Reserves 2,227,370 1,789,910 1,202,918 686,828 (518,090)
Total Expenses and Cash 2,857,607 3,625,088 3,418,406 2,683,415 (734,991)
Resource Allocation
Personal Services 54,876 44,925 0 125,000 125,000
Operating Expenses 219,786 185,676 323,805 92,045 (231,760)
Capital Outlay 227,831 460,903 1,578,211 1,059,766 (518,445)
Debt Service
Transfers 72,004 1,119,173 313,472 719,776 406,304
Total 574,497 1,810,677 2,215,488 1,996,587 (218,901)
24
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Enterprise Funds
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 14,474,532 13,279,463 11,404,404 4,574,925 (6,829,479)
Revenues
Water Utility 2,332,209 2,381,608 2,540,692 2,542,937 2,245
Sewer Utility 4,474,784 3,893,575 3,840,891 3,976,540 135,649
Sanitation 1, 202, 829 1,199, 640 1, 249, 000 1, 259, 000 10, 000
Storm Water Utility 353,291 1,354,891 1,014,928 1,697,765 682,837
Utility Bond Construction 286,285 101,373 38,900 0 (38,900)
Total Reveunes 8,649,398 8,931,086 8,684,411 9,476,242 791,831
Other Financing Sources 220,251 499,098 0 0 0
Total Resources 23,344,181 22,709,647 20,088,815 14,051,167 (6,037,648)
Expenditures
Water Utility 2,260,731 2,640,477 3,807,897 2,401,609 (1,406,288)
Sewer Utility 4,362,817 5,059,210 5,031,412 4,529,004 (502,408)
Sanitation 1,108, 380 1,192,492 1, 216, 977 1, 236, 335 19, 358
Storm Water Utility 849,149 977,843 1,332,376 1,711,209 378,833
Utility Bond Construction 1,175,661 1,435,221 3,917,975 0 (3,917,975)
DIVISION TOTALS 9,756,738 11,305,244 15,306,637 9,878,157 (5,428,480)
Other Financing Uses 307,980 0 207,253 0 (207,253)
Cash Reserves 13,279,463 11,404,404 4,574,925 4,173,010 (401,915)
Total Expenses and Cash 23,344,181 22,709,648 20,088,815 14,051,167 6,037,648 i
Resource Allocation
Personal Services 1,127,460 1,444,451 1,504,187 1,660,745 156,558
Operating Expenses 3,949,961 3,934,839 4,658,227 4,221,878 (436,349)
Capital Outlay 2,473,567 3,600,088 6,825,025 1,741,975 (5,083,050)
Debt Service 1,605,750 1,707,866 1,682,658 1,680,423 (2,235)
Transfers 600,000 618,000 636,540 573,136 (63,404)
Total 9,756,738 11,305,244 15,306,637 9,878,157 (5,428,480)
25
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Internal Service Funds
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 48,694 56,128 73,668 1 (73,667)
Revenues
City Manager 250,629 252,759 280,090 0 (280,090)
Finance and Accounting 867,671 1,039,149 1,103,955 0 (1,103,955)
Public Works Administration 388,851 403,830 461,333 0 (461,333)
Fleet Maintenance 223,428 228,350 244,700 0 (244,700)
Human Resources 149,024 157,872 165,615 0 (165,615)
Total Reveunes 1,879,603 2,081,960 2,255,693 0 (2,255,693)
Other Financing Sources 29,371 26,705 0 0 0
Total Resources 1,957,668 2,164,793 2,329,361 1 (2,329,360)
Expenditures
City Manager 239,172 251,050 294,909 0 (294,909)
Finance and Accounting 877,788 1,033,015 1,136,565 0 (1,136,565)
Public Works Administration 409,622 400,219 451,844 0 (451,844)
Fleet Maintenance 223,429 226,326 270,938 0 (270,938)
Human Resources 151,529 157,325 170,472 0 (170,472)
DIVISION TOTALS 1,901,540 2,067,935 2,324,728 0 (2,324,728)
Other Financing Uses 0 23,190 4,632 0 (4,632)
Cash Reserves 56,128 73,668 1 1 0
Total Expenses and Cash 1,957,668 2,164,793 2,329,361 1 (2,329,360)
Resource Allocation
Personal Services 1,223,789 1,375,016 1,460,925 0 (1,460,925)
Operating Expenses 536,644 623,568 698,232 0 (698,232)
Capital Outlay 141,107 69,352 76,063 0 (76,063)
Debt Service 0 0 0 0 0
Transfers 0 0 89,508 0 (89,508)
Total 1,901,540 2,067,935 2,324,728 0 (2,324,728)
26
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Trust and Agency Funds
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 9,143,648 9,103,102 8,579,626 9,005,798 426,172
Revenues
General Employee Pension 260,847 63,786 641,606 701,518 59,912
Police Employee Pension 222,974 50,602 479,335 482,587 3,252
Police Trust Fund 80,311 48,440 34,113 (34,113)
First Night Special Event Fund 23,864 0 0 0 0
Total Reveunes 587,996 162,828 1,155,054 1,184,105 29,051
Other Financing Sources 0 18,389 0 0 0
Total Resources 9,731,644 9,284,319 9,734,680 10,189,903 455,223
Expenditures
General Employee Pension 267,880 332,183 333,438 344,297 10,859
Police Employee Pension 209,898 253,807 260,637 282,812 22,175
Police Trust Fund 78,119 116,408 134,516 0 (134,516)
First Night Special Event Fund 59,707 0 0 0 0
DIVISION TOTALS 615,604 702,398 728,591 627,109 (701,482)
Other Financing Uses 12,938 2,295 0 0 0
Cash Reserves 9,103,102 8,579,626 9,006,089 9,562,794 556,705
Totat Expenses and Cash 9,731,644 9,284,319 9,734,680 10,189,903 455,223
Resource Allocation
Personal Services 397,011 476,936 493,915 522,000 28,085
Operating Expenses 150,680 158,304 110,264 105,109 -5,155
Capital Outlay 47,376 57,224 92,278 (92,278)
Debt Service 0
Transfers 20,537 9,934 32,134 0 (32,134)
0
Total 615,604 702,398 728,591 627,109 (101,482)
27