General Governmentr
r
r
1
1
l
I
I
I
i
I
.-
r
n
C)
~~
'~
0
.-
i
~~
1:
C
r
ti
r
1.
r
r.
r
r
I~
. .
r
r
r
r
General Government
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
1998-1999 1999-2000 2000-2001 2001-2002 (Decrease)
Revenues:
General Fund Resources 784,711 729,569 650,165 578,878 (71,287)
Convention Development 66,996 59,411 63,800 64,500 700
Half Cent Sales Tax 0 0 287,609 512,902 225,293
Debt Service 1,071,344 229,343 221,251 222,363 1,112
Capital Project Fund 400,137 653.500 399,500 396.500 (1,000)
Total Revenues 2,323,190 1,671,823 1,622,325 1,777,143 154,818
~~
Expenses:
General Government 730,323 658,634 650,165 578,878 (71,287)
Beautifidtion 54,388 70,935 0 0 0
Convention Development 65,626 159,808 0 30,000 30,000
Half Cent Safes Tax 0 0 0 463,500 463,500
Debt Service 996,007 232,579 220,251 220,363 112
Capital Project Fund 539,130 628,438 625,000 623.500 . _ (1.500)
Total Expenses 2,385,474 1,750,394 1,495,416 1,916,241 420,625
~~
Resource Allocation:
Personal Services 30,960 110,201 0 0 0
Operating Expenses 272,731 ~ 176,551 198,000 224,018 26,018
CapitalOWay 595,067 660,304 650,700 623,500 (27,200)
Debt Service 996,007 232,579 220,251 220,363 112
Transfers 490,709 570,759 428,465 848,360 421,895
Total Resource Allocation: _ _ 2,385,474 1,750,394 1,495,416 1.916,241 420,825
Summary of Attthor"lzed Positions
2ooo-toot zoal-2ooz
Beautification
Beautification Coordinator (Part Time) 0 0
' Moved to City Manager Budget and wnverted to Board Uason (Part Time)
.;..
a6
c:
General Government Non-Departmental
Code:001-1009-519
Purpose:
This department is responsible for the non-departmental expetues of operating City Hall. These _
include the building maintenance expenses of the City Hall Complex, such as carpentry,
painting, plumbing, heating and air conditioning, and window cleaning. Expenditures that are
not attributable to any one distinct area, such as liability insurance, and transfers to the General
Fund from the debt service, capital projects, police trust, and pension funds are also accounted
for in this program area.
Issues, Trends and Highlights:
• Improved level of janitorial service in City Hall and other City buildings _
• Funding included to renovate cashier area to better uti7lze scarce office space and serve
customers
• Cultural Arts Boazd funds moved to these accounts acid includes increase to $11,400 for
FY-02
• Funding included to replace or renovate seating, tables and lectern in Commission
Chambers
• Funding included to begin replacement of cable system on walkways for $15,000
• Information technology costs transferred to Finance Department
i
4'-
r.
l:
1.
!.
l:
1.
.~
l:
r.
!:
GENERAL FUND
Genera{ Government
PERSONALSERVCES
Wages
Salaries and Wages
Spedal Pay
Sub-Total
nenallts
FICA
Pension
Health and LOe Insurance
Worker and Unemploy Comp
Sub-Total
Total Wages and Bene(ib
OPERATING EXPENSES
Professlanal Services
Contrail Services
Local Travel
Communicatlons
Postage
UOldies
Rentals and Leases
Insurance
Repair and Maintenance
Pdntirp and Publishing
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
IMemal SeMrs Charyes
Total Opantlng Eapanses
CAPRALOUTLAY
Land
Buildings
IMraslnrc0in Improvemems
Vehicles
Equipment ,
Total CapMal Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Servka
TRANSFERS
To Debt Service
To Capital Project Fund
To Penaian funds
7o IMemal Service Funds
To Other Misc.
Total Transfers
DMSION TOTALS
Actual Aehnl Estlmats Budget Increase
1998.1999 1999-2000 2000-2001 2001-2002 (Dacroasa)
O 0 0 0 O
80,142
0 80,142 0 0 0
0 80,142 0 0 0
11,405 500 5,700 3,000 (2,100)
29,598 17,651 23,400 24,800 1,400
227
2,159 3,502 1,200 4,200 0
' 8,930 11,334 11,500 12,000 500
13,570 75,870 17,600 17,900 300
12,457 12,513 2,100 2,400 0
70,669 57,189 60,800 73,018 12,218
31,692 14,735 28,800 12,300 13,500
860 1,965 11,800 10.500 ~ (1,100)
164 368 16,100 13,100 (2,700)
5,900 1,214 2,500 2,500 0
2,188 5,813 14,000 18,000 4,000
3,667
189,819 146,671 188,000 224,018 26,018
48,000
1,795
49,795
0
19,870
25,700
19,870 25,700
_ (25,700)
0 (25,700)
0 0
0 0
193,186 140,383 147,292 148,425 1,133
138,382 206,818 85,500 (85,500)
36,546 46,320 27,877 30,000 2,123
112,595 8,130 129,300 175,838 46,338
10,000 10,500 36,498 797 (35,699)
{90,709 411,951 428,465 - 35{,860 (71,805)
738,323 858,834 850,185 578,878 R1,28T)
48
Beautification
Code: OOI-5003-542
Purpose: --
I
This department has been responsible for various landscaping programs in Atlantic Beach in
cooperation with the Beautification Committee. The Beautification Coordinator served as the
staffliaison for the Tree Conservation Boazd, Cultural Arts Advisory Board, the "First Night"
Committee as well as the Beautification Committee. These responsibilities have been transferred
and are accounted for in othec City departments. The Beautification Coordinator is now -
budgeted in the City Manager's department and continues to serve as the staffliaison for several
boards and committees and prepares the minutes for several others. The "First Night"
Committee has received certscation as a federal 501(c) charitable organization and hand]es their
own minutes. Responsbiliry for park maintenance and landscape installation has been fatly
consolidated in the Parks and Recreation department with the addition of several new employees
during the FY 00-O1 year.
4°-
t.
!;
General Fund
Beatrtification
1.
L.
l:
r
C
r.
1.
r
Aetual Actual E:Omate Budgnt Incroasa I
1998.1999 1999-2000 2000-2001 2001.2002 (Decroasa)
PERSONALSERVCES
Wages
Salaries and Wages
OveNme
SpeGalPay
Sub-Toll
Benefit
FICA
Pension
Health snd tJfe Insurance
Worker and Unemploy Comb
Sub-Toll
Toll Wages and Benaiit
OPERATING EXPENSES
Professional Serdees
Contract Services
Loral Travel
Communications
Postage
UWilies
Rentals and Leases
Insurance
Repa'as and Maintenance
Printing and Publishing
Advertising and Promotions
Other Curtenl Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
Toll OpenUng Eapenses
CAPITAL OUTLAY
Land
Buildings
InfnsWeturo ImProvernent
VehiGes
Equipment
Total Capit1Ou0ay
DEBT SERVICE
Principal
(merest
Other
Total Debt Senke
TRANSFERS
To
TO
Toll Tnnsfero
i DMSION TOTALS
24,665 22,817
1,797
150
24,665 24,764 0 0 0
1,881 1,887
1,955 2,020
1,863 792
798 598
6,295 5,295 0 0 0
30,960 30,059 0 0 0
2,751 1,201
128 35T
231 330
3,323
205 314
2,547 3,596
738 750
1,577 3,000
132 369
5,057 10,181
15 15
3,907 5.264
17,286 26,880 0 0 0
4,775
11,996
1,387
6.,42 ,,.996 0 0 0
0 0 0 0 O
0 0 0 0 0
54,388 70,935 0 0 0
50
Convention Development Tax Fund
Code: 120-0000-Various
Purpose:
This program is funded through the levy of the local tourist development tax. The City receives
2% of the collections on the rental of living quarters, net of a 1 % administrative fee charged by
the County, plus interest earnings on the funds received and invested.
These funds are restricted by Florida Statute 212.0305 for the extension, enlargement,
improvement, or construction of a multipurpose convention center, coliseum, or exhibit center,
or to acquire, construct, remodel, repair or maintain one or more convention centers, stadiums,
exhibit halls, azenas, coliseums, lifeguard stations or auditoriums, or other recreational
improvements.
Highlights: _
• Appropriated transfer of 530,000 to the General Fund for park maintenance.
51,
I
I!
1.
r.
l;
r
!:
l:
1.
~'
t:
1.
r
~-
r
r
Convention Development Tax Fund
Combined Summary of Revenues and Expenditures
Cuh Forward
Revenues
' TourislOevNopmenlTax
Interest Earnings
Total Rsveunes
Other Financing Sources
Total Resources
EapendRures
Promotions
Aid to Private Organlza0ons
Transter to Capital Project fund
Transfer to Generot fund
DMSION TOTALS
Other Financing Uses
Ending Cash
Total Expenses and Cash
Resource AllotaUon
Open6np Expenses
Transfer
Total
Actual Actual Estimate Budget Increase
1996-7999 1999-2000 2000-2007 2001.2002 (Deereua)
147,Z7S 142,016 45,360 709,180 83,800
60,060 54,744 80,000 60,000 0
8,938 4,867 7,800 4,500 700
88,998 89,477 87,800 64,500 700
7,741
208,277 205,188 109,760 177,860 84,500
1,000
65,626
758,808
30,000 30,000
85,828 159,808 _ 0 30,000 30,000
831
142,018 45,780 109,160 113,860 74,500
208,273 205,168 109,160 173,860 84,500
65,826 1,000 0 0 D
0 158,808 0 30,000 30.000
85,828 159,808 0 30,000 30,000
52
Debt Service Fund
Code: 200-0000-580
Purpose:
This fund accumulates the resources necessary to service alI general long-term debt which is
recorded in the City's General Long-Tenn Debt Account Group, The interest and principal of the
following governmental debt obligations are accounted for in this fund:
City of Gulf Brccze -Local Government Loan Pool Note #2
Status: Balance paid off in June 1999 by advance refunding and
replacement with the SunTrust Revenue Refunding Bonds issued
in March 1999, (See Below).
Rate: Varies between 7.4% to 7.7%
Purpose: Paving and Drainage Improvements to Section "H"
SunTrust Revenue Note
Status: Matwes January 1, 2006
Rate: Varies between 4.4% to 5.85%
Payments: Quarter]y
Security: Non-Ad valorem tax revenues
Purpose: Payoffballoon payment on Florida Municipal Loan Coursed
Pooled Loan Program -Revenue Bonds, renovate the Public Safety
Building, renovate the lifeguard building, and fund some pazk
improvements
SunTrust Revenue Refunding Bonds
Status: Matwes December 1, 2013
Rate: 4.20%
Payments: Principal annually, interest semiannually
Security: Utilities Service Tax, funding sowces are Gas Taxes and Water
and Sewer operating revenues
Purpose: Refund City of Gulf Breeze Note #2 to reduce interest rate on debt
5?.
r
l:
r
C:
r
r
l:
r
is
l:
r
~^
l:
1.
r
r
r.
Debt Service Fund
Combined Summary of Revenues and Expenditures
Actual Actual Esdmate Budget Increase
1996-1999 1999-2000 2000.2001 2001-2002 _(Ileeroase)
Cash Forward 45,752 421,099 447,853 118,853 _ 1,000
Revenues
Trensferfrom General Fund 193,188 110,383 147,292 148,425 1,133
Transfer from Gas Tax Fund 83,940 84,114 71,959 71,9311 (21)
Debt Proceeds 793,133
Interest Eaminps 20,785 4,846 2,000 2,000 0
Total Raveunaa 1,071,344 229,341 224,254 222,383 1,112
ONer Flnancing Sources
Total Rssourcea 1,117,098 150,432 119,104 111,218 2,112
DEBT SERVICE
Remelt Capital Laasa
Principal 26,664
Interest 218
Guff Broeza - Local Government
Loan Pool Note i2
Principal 791,091
Interest 29,981
Sun Trust Revenue Note
Principal 79,466 109,475 114,256 119,621 5,365
Interest 31,773 38,983 34,036 28,804 (5,232)
Sun Trust • Rehndtng Ravanus Bonds
Principal
interest 7,820 51,181 41,071. 42,725 1,854
bsue Costs 29,014 32,960 30,888 29,213 (1,675)
DMSION TOTALS 998,007 212,579 220,251 220,363 112
Other Financing Usea
Endlnp Cash 121,089 117,853 118,953 120,853 2,000
Total Ezpsnses and Cash ~ 1,117,098 150,432 179,104 341,218 2,112
Resouru AtloeaUon
Debt Service 998.007 232.579 220,251 220.363 112
Total 998,007 212,579 220,251 220,363 412
54
Capital Improvement Fund
Code: 300-0000-Various
Purpose:
• To build up cash reserve balances for future capital expenditures, including major purchases
of equipment and vehicles, other than those recorded in the Enterprise (Proprietary) Funds
• To account for the spending of capital expenditure reserves, which include items that aze not
reoccurring or that wdl take more than one year to complete _
• To account for the costs ofprojects in a separate fund from the associated activity, in order to
separate the capital outlay expenditure from the operating budget
• To track funding sources speci5cally designated for capital projects
Issue, Trends and Highlights:
• Work has begun on Sheny Drive. Partially funded by City of Jacksonville
• Soon to construction on Dutton Island
• Dune walkover project underway
• Budget includes:
$400,000 for renovation ofAdele Crage
$223,500 for Strccts portion of the Selva Marina Improvement Project
i
55.
E;
r
1.
r.
L:
!.
L:
r.
~.
r
1.
r.
r
Governmental Capital Protect Fund
Combined Summary of Revenues and Expenditures
Actual Actual EsUmata Budget Increase
1998-1999 1999-2000 2000-2001 2001.2002 (Deeroasel
Restricted - 205,013 231,099 319,639 193,639 (128,000) '
RestACtedlDes(gnated 433,170 245,738 225,000 125,500 199,500)
Cash Forward 678,183 476,817 b44,619 319,139 (225,500)
Revenues
FL 6arye Canal
Transfer Iron Generoi Fund -Dutton
F.I.N.D. Grant -Design Dutton
F.I.N.D. Grant -Design Constr.
F.I.N.D. Grant -Design Constr. Pier
F.I.N.D. Grant -Const Tide Mews
F.D.E.P. - Dune W elk Over
COJ Dune Wa0c Over
COJ - Sherty Orne
Adele Gnge Contributlana
Transfer from General Fund -Adele Gnge
Transfer from Convention Dev Tax f and
Transfer Iran Hatt Cent Saks Tax
Debt Proceeds
73,413
138,382 206,618
14.114 ~ 10,887
1zs.ooo (12s,ooo)
10,000 (10,000)
148,142 26,331
15,000 (15,000)
100,000 (100,000)
225,000
40,000 160,000 120,000
85,500 (85,500)
158,808
223,500 223,500
Interest Earnings 26,088 25,856 24,000 15,000 (9,000)
Total Reveunea 400,137 853,500 399,500 398,600 (1,000)
Other Financing Sourcss 42,740
Total Resources 1,038,310 1,171,077 944,139 717,639 (221;,500)
Public Works
Levy Road Improvements 231,537
Street Improvements 18,413 225,000 223,500 (1,500)
Park Improvements
Dutton Park 26,848 780,803 270,000 (270,000)
Tkfe Views Park 276,285 163,404
Bub Park 4,460 243,384
Adele Gnge ~ 400,000 400,000
Lifeguard Stadon 24.434
Dune Walk-0ven 130,000 (130.000)
DMSION TOTALS 539,130 628,438 625,000 823,500 (1,500)
ONer Financing Uses 22,353
Restricted 237,099 319,639 193.639 94,139 (99,500)
RestrictadlDesignated 245,738 225,000 125,500 0 (125.500)
Ending Cash 478,837 544,639 319,139 94,139 (225,000)
Total Expanses and Cash 1,038,320 1,173,077 944,139 717,619 (226,500)
(' S6
Half Cent Discretionary Sales Tax Fund
Purpose:
To provide for the collection and spending of the recently approved additional half cent sales tax.
These funds aze to be restricted for use for capital projects that aze similar in nature to those of
the Better Jacksonville Plan. These projects w01 typically include General Govenunent projects
such as streets, public fac~7ities or parks.
Issues, Trends and IIig6lights:
• Transfer to Governmental Capital Project fund for the street portion of the Selva
Marina Project of $223,500.
• Transfer to Storm Water Utility Fund for Selva Marina Project of $160,000
• Transfer to Sewer Utility fund for Selva Marina Project of $80,000
52-
t":
l:
r
l:
1.
1.
L.
1.
~''
1.
r
r.
r
Half Cent Discretionary Sales Tax Fund
Combined Summary of Revenues and Expenditures
Restricted
RestrktedlDeslgnated
Cash Forward
Revenues
HaB Cent Sales Tax
Interest Earnings
TotalReveunes
Other Financing Sources
Total Resources
Expenditures
Trnnsfers
To StOnn Water UOGry Fund
To Governmental Capital Prejed Fund
To Sewer Utility Fund
DiV15fON TOTALS
Other Flnancing lhes
Restricted
Resirkted/Designated
Ending Cash
Tohl Expenses and Cash
Resource ADoaUon
Transfers
Total Resources
Actual Achral Estimate Budget Increase
1998.1999 1999-2000 2t100d001 2001-2002 (Decrease)
0 287,809 287,809
0 0 0
0 0 0 287,609 287,809
284,809 487,902 203.293
3,000 25,000 22,000
0 0 287,609 612,802 225,291
0 287,609 800,611 612,902
O 0
160.000 180,000
223,500 ~ 223,500
_ 80.000 80,000
D 461,500 483,500
287,609 337,071 49,402
0 0
0 0 287,609 737,011 49,402
0 0 287,809 BOO,St1 612,902
0 0 0 463,500 463,500
' 0
0
0
463,500 I
487,500
58
5~