Special Revenue FundsSPEC/AL REVENUE FUNDS
86
SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for proceeds of specific revenue
sources that are legally restricted to be expended for specific purposes.
Convention Development Tax Fund -Received from the levy of local tourist
development tax and is restricted by Florida Statute 212.0305 to enlarge,
improve or construct convention centers, or to promote convention
development activities within the City. The City receives 2% of collections
of the bed tax, net of a 1 % administrative tee charged by the County.
Local Option Gas Tax -Received from the levy of Gas Tax and restricted by
Florida Statute for the maintenance and construction of roads and drainage
systems.
Community Development Block Grant -Funding provided by grants awarded
by the Federal Government to be used for community development
improvements within Atlantic Beach City limits. Legislative requirements of
Tittle 24 HUD, Part 85 apply to monies expended for this program.
Police Grant Program -restricted for police expenditures as approved by the
grantor.
Paving and Drainage Fund -was established to record paving impact fees
from section 'H". Funds are not legally restricted and balance is transferred
to the General Fund for paving expenditures.
SPECIAL REVENUE FUND HIGHLIGHTS
• Convention Development Tax Funds - 525,000 is budgeted for the Town
Center Project.
• Local Option Gas Tex -Fund proceeds are pledged to the Gulf Breeze Loan
debt service which was used to fund streets and drainage improvements in
section H. Funds are proposed to be transferred to the Debt Service Fund for
debt payments on the Gulf Breeze loan.
• Community Development Block Grant -Funds to be used for the
rehabilitation of property in the Donner Road area.
87
r
r CITY OF ATLANTIC BEACH
SPECUIL REVENUE FUNDS
COMBINED SUMMARY OF SPECIAL REVENUE FUNDS
P
r
r
r
r
r
r..
r
r
n
i
r.
REVISED
ACTUAL ACTUAL BUDGET BUDCSET MICREASE
1993-04 1994.95 1995-08 1088-07 DECREASE
CASNCMRYFORWARD 977.582 b7.W8 949.091 998.183 (8.928)
RFVCNI IC¢
CONYENTX)N DEVELOPMENT TAX {3.473 99,145 10.006 35.000 (5,000)
LOCALOPTX7r1OASTAX 127.258 421,332 11828 IZ0.252 4,028
COIIO~RIIJTTY DEV. BLOCK GRANT 105.195 228,253 159.458 150,100 (8.958)
PAVlKi AND DRAIPIADE tIPROVEMF MS 10,798 18,092
POIK;EORIWTFUND 10.923 31.789 10.000 23.580 H8.410)
TOTAL REVENUES 697.6/7 798.781 932882 62eA12 Q9.710)
OT16:AFMUNC9~WSOURCES 1.286 30.6e0
TOTAL RESOURCES 979.407 1.174.370 995.779 965.076 (90.e981
~carNnmmF¢
OONVEHTK)N DEVELOPMENT TAX
12,073
119.000
83.800
25,000
(10.600)
LOCAL OPTION clAS TAX 436,288 /SS,ez9 937.554 990.083 6,,509
coMMU4moEV. BLaac oRANr tos,194 22e,z63 tse,4se tso,loo [e,sse)
PAVIIKT AND DRAN7AOE MPROVEMENTS BD,000 (BD,000)
POLICE GRANT FUND 14.585 91.789 b.000 23.580 f18.M01
TorALOwENOrr11RES mo.o96 e2e.981 ss9.elo 6W.72s 6)t687)
OTHER FFIANCPIO USEB
CASH RESERVES
TOTAL D~ENDRURES ANO
CASH RESERVES
F¢ IQ 11 eT1ONt
PwwrW Sarvlws
Oabt Sarvb9Outlo7
T~lahn
TOTAL
2.380 2907
107.038 349.091 338.183 987.962 91.189
979.188 1.174.979 995.779 985.075 T96-698)
3,937 711 9.118
105,804 28,171 32800
3,637 232,640 154,740
158 920 589.929 183.161
e7o.o9e e2e.oe1 es9.elo
,4.,00 4.984
33.060 480
128.500 88.240)
011.063 (39.091)
~~9Ln9 (e1.e6n
8$
CITY OF ATLANTIC BEACH
CONVENTION DEVELOPMENT TAX FUND
COMBINED SUMMARY OF REVENUES ANO EXPENDITURES
ACTUAL
ACTUAL REVISED
BUDGET
BUDGET
INCREASE
1083-04 1004.05 1085-08 1088-07 DECREA.4E
C 192,070 104,008 88.134 62,634 (25,800)
RFVFNI IFS
Canverllial Dsvdoprnert Tot
39,808
32298
35.000
35.000
kllereR Eoflyl0a 3.474 7,049 5,000 (5.000)
TOTAL REVENUES 13.479 99.346 40.000 95.000 (5.000)
OTHER FINANCING SOURCES 620
TOTAL RESOURCES 178.169 209.141 128.134 97.694 (90.800)
EJD' ND m a
cora~lrw, oe~r,bvtne<II rot E~erlANtree Iz.o73 113.000 es.eao zs.oao ao.eom
TOTAL EXPENDITURES 12.073 113.000 85.800 26.000 (40.800)
OTHER FlNANCWG USES 2.907
CASH RESERVES 184.098 88.134 82.634 72.534 10.000
TOTAL EXPENOITW(ES AND
~gH RESE(ryE3 178.189 203.441 128.134 07.634 (30.800)
pFa_nL IRGE /LLOG!TION~
Personal Servkes
Oparatirp E~erwes
Cepltal anwy
Ded seryioe
Traratfers 12.073 113.000 85.800 25.000 /40.800)
TOTAL
89
CITY OF ATLANTIC BEACH
DN1910NAL EXPENDTTURE9
9PECUL REYENl1E FUND
CONVENTION DEVELOPMENT TAX FUND
REVISED
ACTUAL ACTUAL BUDOE7
1003-04 1004-05 1085-08 BUDGET
109607 INCREAt3E
DECREASE
P Rc0 Al S RVI - s•
wAOEs
seterles snd wave.
tJvedioe
SpedW Pay
sue-TOTAL
BENEFRS
FIG
P
b
arg
n
HeeMb trrouanoe
Worker t Uns~pby Camp
8l!$-TOTAL
Total WAl3E3 '
end BENEFTI'3
t]P RATIN . EXP Nc c•
ProlasslarW Sarvloes
AW A~q
CarMractual SerNoes
Travel, Trahtirq
CammurYcdbn
Ponape
l1tlWbs
Rentab, Leases
knuranoe
Repaln, Mekdenance
PrMNO, Pub6stYrq
Advathkq, Prornotlon
Other Ctrrerl C7ier0es
OBfoe Su
ees
pp
Operetln0 Supplies
Books, Sub, Mernbent9ps
Mtemei SerNce Qrerpes
Total Operatlrq E~ensx
CAPITAL OUTLAY'
larW
Odi
B
rgs
u
Other pnpro~ernerNs
Equlprnerit
Camtrucfbn h Propiess
Tolel Gplta! OuOay
DEBT SERVICE:
Principal
Interest
Other
total Debt sarvlce
TRANSFERS:
To Caplel Pro)acts
12,073 113,000 85,800
(85,900)
To Qeneral Fund
Aids b Pdwte Orpenlra8as 25.000 25.000
Tatel Tnmfars 12,073 113,000 85,800 25,000 (40,800)
DNISION TOTALS: 12.073 113.000 85.800 25.000 (10.800)
90
CITY OF ATLANTIC BEACH
LOCAL OPTION GAS TAX FUND
COMBINED SUMMARY OF REVENUES AND EXPENDITURES
REVISED
ACTUAL ACTUAL BUOGET BUDGET NCAEASE
1393•W 1BB/-45 1eB5~06 1e86-Y7 DECREASE
[`soh ~m Fownnf
RCVFIJI ICQ
foal Opfbn Gn Taz
pAonxt Er9Yp~
TOTAL REVENUES
OTHER FINANCWO SOURCES
TOTALRESOURCE8
EXP M[] rtzca
Leal Oglm Gae Tex Expw~d9~rea
TOTALEXPENDRURES
OTHER FlUNCMO USES
CASH RESERVES
TOTAL E70?ENDITUitEB AND
CASH RESERVES
aFC Kt i i Oi
Pasaul Sorvkes
Cgeratirq E~er~ses
Capital Outlay
DaW Sanice
Tnvnfen
TOTAL
207.126 10.9.738 18D,741 288.41) 78.BM
420,!50 !08,127 110,228 420,252 10,028
8.808 122CI5 8.000 (6.0001
427258 421.)32 418.228 420252 4A26
SD.660
894.984 e4s.e7o 803.867 eee.ees eze9e
438.288 155.029 337.554 396.083 81.509
136286 433.929 u7.534 )99.069 81.508
2380
163.768 169.741 288.413 289.802 21.188
438.266 455.928 337.554 399.063 81.506
43p269 455.928 ~ 39.Ls54 999.089 81.309
91
CITY OF ATLANTIC BEACH
ONISIONAL EXPENDITURES
8PECIAL REVENUE FlM0
LOCAL OPTION GA3 TAX
REVISED
ACTUAL ACTUAL Bl1DGET BUDGET MCREASE
1083-04 181-05 16858 199697 DECREASE
WAGES
8elaAea and Wapas
OveAkro
apedal Poy
aue-TOTAL
eENEFITs
FICA
Pambn
FleaRh 6urrance
WaArer i Unsrrpby Comp
SUB-TOTAL
TaIW WAGES
and BENEFRS
OP RATIN . EXP NC C•
ProfestbrW 9an4cea
Aaoourtinp, AvdlOtq
Car~traotual Servfoes
Travel, TraHrq
ComnuYCafbn
Postage
1k10tles
Rentab, Leave
kwrwroe
Repaks, MelydenaM:e
Prinllnp, RbAeNrq
AdveNslrq, Pnmdbn
OMer Current Cheryea
Otlloe SuppYes
Operetkq SUPP~
Books. SuD, MertibersAlpa
Uternal Servke Cfuvpes
Total OpsntNp Espenses
CAPITAL OLm AY[
Land
Bulldkps
Olhar knpiovemerka
EQuipmerk
Camtnrctbn h Pnpress
Tafd GPllal OuOay
QERT SERVICE
P~kwlPel
krtarest
OOix
7atal Daht Service
T ANSF Rc•
To DEBT SERVICE
To CAPITAL PROJECTS
To GENERAL F114D
Total Tramfsrs
QNISION TOTALS'
313,137 351,929 307,554 208,995 (98,589)
1zs,1z9 1a.ooo
30.000 19o,o~e 19o,oTe
(30.0001
430,208 465,929 337.554 399,093 01,509
439209 455.929 337.554 399.083 01.609
92
CITY OF ATLANTIC BEACH
COMMUNITY DEVELOPMENT BLOCK QRANT FUND
COMBINED SUMMARY OF REVENUES ANO EXPENDITURES
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1993.94 1994-95 199SB6 1996-07 DECREASE
Cash Cs ^FOrwerd
RFVF/JI IFc
Gmnknlry DaYelOpnlBrd Bbdc Grant
InOeresi Eamtga
Trrmfer fran Oerleral Find
TOTAL REVENUES
OTHER FlNANGNOSOURCES
TOTAL RESOURCES
Comrwllty Development Bock Gram
TOTAL EXPENDITURES
OTHER FlNANCINO USES
CASH RESERVES
TOTAL EXPENDITURES AND
CASH RESERVES
RFCO IR - I1 .ATION'
Personal Servkas
OpereWg El~erlses
Cepllal Outlay
OeDt Service
Transfers
TOTAL
105,195 226.043 156,456 150.100 (6.356)
s/s
1.620
105.195 228.263 156.456 150.100 (6,956)
105.195 228.263 /68.456 150.100 (6.3561
105.194 228,283 156A58 150.100 (6.3561
105.181 228.269 158.456 160.100 (8.958)
9,116 14,100 4,984
98,613 17,651 15,000 11.000 (4,000)
210,632 132,340 125.000 (7,340)
6.581
105.191 228.283 156.458 150.100 (8.9581
93
CITY OF ATLANTIC BEACH
onrLSIONAL ExPENDITUREs
oRANTFUNOs
COMMUNITY DEVELOPMENT BLOCK GRANT
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1883-04 1B9{-0S 1BOb-0B 1888-07 DECREASE
P RcONAt S RVI -i
WAGES
9elerks aM Wapes
gverfYne
~d PeY
EUB-TOTAL
BENEFITS
FICA
PanYan
FbeSh Ms~ranca
WaAcar i Urwnpby Cane
EUB-TOTAL
ToLIWAGES
end BENEFIT'S
O eT1N . EXP N!
FmfsalaW SarNoss
Aooountlnp, Au~tinp
Cantrs~cAW Senfoee
Tmd, Trsfninp
ComneNceOon
Pastepe
Ut0111es
Ranfab, Lesises
Irw+enoe
RepW~s, Malrteruvne
PArwirq, Pubishirq
Advertisirp, Promotion
Ofhar Currant gwpea
051oe Supplies
Opxallrq SuppSes
Books, Sub, MertrDashlps
IntaruY SerNce herpes
ToW Opsnttrp E~snsse
CAPITAI OLtTI AY'
LerW
BuAdkps
Olfrer krprovernsrts
EQUlgnerk
Corotrucfbn M Propresa
ToW CepllU Ou11ey
DEBT SERVICE'
Printlpel
Intengat
OMa
Total Dsbt BenAcs
To GENERAL FUND
To
Other
Total TnmMn
DNISION TOTAf 9.
8,488 13,125 1,657
6.168 13,126 1,657
618 875 327
618 87b 327
8,170 14,100 4,884
6,031 10,000 b,000 (5,000)
86,613 7,859
651 1,800 (1,600)
206 2.000 5.500 3.500
351 100 500 100
295 I
2,12b 1,000 (1.000)
88,613 17,851 1b,000
151,080 102,340
18,280 30,000
8,202
210,632 132,310
11,000 (4,000)
90.000 (12,340)
35,000 5,000
125,000 (7,310)
8,581
e,be1
1os.tw ne.2e3 168.158 150.100 roas6)
94
CITY OF ATLANTIC BEACH
PAVING AND DRAINAGE IMPROVEMENT FUND
COMSWED SUMMARY OF REVENUES AND EXPENDRIIRES
REVISED
ACTUAL ACTUAL BUDGET BUDGET BJCREASE
' 1995-04 1994-93 1995-08 190697 DENSE
f`~.A am Froward 59.588 48.184 83218 8218 (80.000)
aFVFUI ~cC
~~ Faas
9,150
14,990
~~ E~yy~ 1.548 5.042
TOTAL REVENUES 10.798 18,052
OTHER FBLINCMO SOURCES
TOTAL RESOUitCE3 49.184 85218 83218 8218 (80.000)
FYPFN17fi1_rRFR
PtavYp rand Drdnspe Irrpwanent Furl 80.000 (80.000)
TOTAL E%Pt74DRlAtE3 80.000 (60.000)
OTHER F9JA)4C1N0 USES
CASH RESERVES 19.181 85218 8218 8218
TOTAL E)fPENDRURES AND
CASE{ RESERVES 19.181 85218 85218 8218 (80.000)
otFV ra r r wTxw~
Peramai Servkus
CaP~ OuOay
Draft Service
Trenslera 80.000 (80•~I
TOTAL ~'~ ~~~~
95
CITY OF ATLANTIC BEACH
DMSIONAL E~ENDITURES
8PECLLL REVENUE FUND
PAVING AND DRAINAGE IMPROVEMENT
REVISED
ACTUAL ACTUAL BUDGET BUDGET WCREASE
1083-W 1081-05 1085-08 1998-87 DECREASE
PFReO AI c RVIG
WAQES
Selerlea and WaBea
OwNma
Special PaI'
EUB-TOTAL
BENEFITS
FIG
FbrWm
Fleallh kstaanee
Warlcer Q lkrernploy Come
AUB-TOTAL
Total WAGES
~ BENEFITS
Op A NG P N~
ProEesaional San/oss
Aaoantkq, AudlOrq
Contradual Servloea
Trawl, Trakirq
CammurYwtbn
Fbatape
UIIWIes
Renlab, Leases
bcvruanoe
Repelrs, Makrlerrenoe
F1lntkr8• PtrbOshlrp
AOverOskp, Prorno0an
Other Cunard Charges
OOke Suppies
operatkq swo9ea
Books, Sub, MemberaNpa
kMemei Service CherBes
ToW Oparatin0 E~anaea
BAPITAL OUTLAY'
Land
Bulldrgs
Other Impovemenb
EqulpmerR
CaretnrAlan h FhoOress
Total GpMal Outlay
Interest
Other
TaW Debt EarNcs
Ta General Fund
To
To
ToW Trarofera
60,000 (60.900)
60,000 (80,000)
60.000
96
CITY OF ATLANTIC BEACH
POLICE ORAN7 FUND
COA/094ED SUMMARY OF REVENUES AND ElfPE14D(7i1RES
ACTUAL
ACTUAL REVISED
BUDGET BUDGET I
NCREASE
1809-8! 7BG4-BS 169SB8 19B8,Y7 DECREASE
[•~.h Pam FowoM
RFVFMIFQ
Bl.E.ND. Df9rls
Trwlx Mom Gww~a1 Fud
IMenri EanWgs
TOTAL REVENUES
OTHER FMWICMIG SOURCES
70TAL RESOlRCE3
FYPFNf]T IRF V
BLEND. Ofant E~arWMwas
TOTAL EXPEHDRURES
OTHER FR4ANC040 USES
CASH RESERVES
TOTAL EXPENDRURES AND
CdSH AESERYES
RFCO ifz ~ I O eTION'
Perwul Sarviws
Opaatiiq E
CapMel OWey
Oehf Service
Tfaiu(ers
T07AL
10.923 23,420 30.000 17.870 (12,330)
8,364 10,000 5,800 (4,110)
f15)
70.923 91.TBD 10.000 25.580 (18.440)
5.642
14d8S 37.769 40.000 '19.580 (18.140]
14.585 91.789 40.000 23.580 (16.4101 +
14.585 91.789 40.900 29.560 (18.410) I
9,937 7{i
8,991 8,820 17,800 22,060 4,160
3,837 22,206 22.400 1.500 (20,900)
11.585 91.769 10.000 29.580 f18.M01
97
CITY OF ATLANTIC BEACH
OMSIONAL EXPENDITURES
GRANT FUND
POLICE GRANT FUND
PERQOPLAI c_ERVIGE
WAGES
Salarfec and WeOes
O~afYne
PaY
8U8-TOTAL
BENEFITS
FlCA
Pension
Neagh Uu~aanoe
Workx d unenploy Camp
CUB-TOTAL
ToW WAGES
aQld BENEFITS
OPERATING DCPENf
PmfambrW SeMoes
Amout4p, Audtt(rq
Tra`d, TrahMq
Comnur~lntlan
Uf6ilies
Rentah, Leases
keu+ance
Repeks, Malntens~ce
PrirdYq, PuGsA4q
Adyenlalrq, Fhanotlan
Ofher Curtenl Charges
Ollbs Supplies
Operatin0 Supplies
Boole. Sub. Memberships
Wemel SerNCa gw8es
real Dventln9 Espenses
CApRAI OIITt AY:
Land
Other 4rrprovemerds
EWlprnerit
Corntrudbn h Progress
Tafal Captlel Outlay
~ RT 4 RVI
Prlndpel
IrRermt
Other
Total Debt Servlcs
To
To
Total Tnrofen
DNISION TOTAI_Q:
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1093-04 1891-86 1885-08 1086-87 DECREASE
3,937 711
3,037 741
3,937 741
4.303 8,250 12,000
602 6,271 4,250 1,500
2,188 3,519 4,100 6,580
5,991 s,ezo n,tXw 2z,oeo
3,837 22,208 22.400
3,837 22,206 22,100
1,500
1,500
2,750 I
250
1,160
4,400
(20.900)
(20.800)
14.606 31.768 40,000 23.680 (15.M01 I
98
99