Supplemental Information~~
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City of Atlantic Beach
Schedule of InterFund Transfers
Operating Budget Fiscal Year 2004
Transfer Transfer
In Out
General Fund
From Water Utility 122,982
From Sewer Utility 231,609
From Sanitation Fund 218,545
From Local Option Gas Tax Fund 47,639
To Police Grant Fund 39,271
To Pension Fund 30,000
To Storm Water Utility 713,314
Police Grant Fund
From Law Enforcement Trust Fund 39,271
Local Option Gas Tax Fund
To Storm Water Utility Fund 601,051
To General Fund 47,639
To Debt Service 71,086
Debt Service Fund
From Local Option Gas Tax Fund 71,086
Water Utility Fund
To General Fund 122,982
Sewer Utility Fund
To General Fund 231,609
Sanitation Fund
To General Fund 218,545
Storm Water Utility Fund
From General Fund 713,314
From Local Option Gas Tax Fund 601,051
Pension Fund
From General Fund 30,000
Total Transfers 2,075,497 2,075,497
138
Water Utility ~ $152,982
$284,109
Sewer Utility
$218,545
Sanitation
Utility
City of Atlantic Beach
Interfund Transfers
Operating Budget Fiscal Year 2004
General Fund
$39,271
Police Grant
Fund
Pension
Administration
$30,000
Debt Service
Fund
$47,639 $71,086
$713,314
Gas Tax Fund
$601,051
Storm Water
Utility
139
~
C~r~j~j~~t!®n ®f ~ln~! ~~xal~ie 1/~lue DR-422
SECTIt~N ! Pursuant to s. 200.065 (1),(5), F:S. R• 01/03
'~" Year To T.:~_s._ v ~... ~ ~.- -~ ~ _>
(Name of Taxing Authority)
County Municipality ~ ~ Multi-County/Water ivtanagement
-
~
t.. ~ ~~
School ~ independent ~ Dependent' 0 Municipal Service.. (County)
S ecial Dist.. S ecial Dist. Taxin Unit MSTU
Farm DR-420)
s Taxab@e Value (From Line 4
Gr
t Y
1
Cu $ ~ `~' ~ ' ~ `~,~
,
.
rren
ear.
os
(
)
(2) Final GurrentYear Gross Taxable Value (From applicable Form`DR-403 Series $ ~~'~- ~3 ~~
of Change in Taxable-Value [(Line 2 divided by Line 1) - 1 ]' X 100
(3) Percenta
e fi ~- ~ Gy
g
.
@ do hereby certiiy;the values shave hereih to be correct to the best of my knowle~and belief_Witness my hind and offici al signature
at +..~ ....~.:~ ,.Florida. ~~ ~,~r--{mot ar.~~ ~.~-.- y~; r~ M,
2ture of Property AppraisedDate of Certification
Notice: This completed-form must be returned to the Propert~r Appraiser no later than:
FAILURE TO DO SO COULD CAUSE LOSS OF REVENUE TO YOUR TAXING AUTHORITY .
MILEAGE RATEADOPTED 8Y RESOLUTION OR ORDINANCE AT FINAL BUDGET HEARING PURSUANT TO S. 200.065'(2)(d), F.S.
SECTION It
(4) VOTED DEBT Service Millage $ aer $t;00a
(4a) OTHER VOTED Millage ~ $ per $1,000
(In Excess of the Millage Cap and not to Exceed Two Years)
(5) NON-VOTED Operating Miilage Rate (t?rom Resolut@on or Orafinance)
A. PRINCIPAL TAXING AUTHORITY (County,. Municipality, $ ___ ~. '=;. per $1,000
or Independent. Special District*)
B. Dependent Special District* $ per $1,000
Name
C. Municipal Service Taxing Unit (MSTU)* _ $ per $1:,000
Name
D. SCHOOL DISTRICT: Required Local Effort $ per $1,000
Discretionary $ per $1',000
Capital Outlay $ per $1-;000
Additional $ per $1:,000
E. WATER MANAGEMENT DISTR'iCT;
DISTRICT LEVY $ per $1,000
Basin $ per $1.,000
Complete Lines 6 through:9 only if'the mitiage is to tie administratively adjusted.
COUNTIES,. MUNICIPAL@TIES, SCHOOLS, and WATER. MANAGEMENT DISTRICTS, MAY adjust the non-voted-
millage rate ONLY if the percen#age shown on Line 3 is greater than ± ~% pursuant to s. 200.065(5), F.S.
(6) Unadjusted-Gross Ad Valorem Proceeds
(Line 1 X Lne~ 5 '(A, U. or E, As Applicable) divided by 1000) 5 ~ , ,a:~: ~ ~~~
(7) Adjusted Millage Rate (Only if Line 3 is Greater than ~ 1°!°):
(Line 6 divided by Line 2) X 1000 $ a
"MSTU's and Special Districts (As Determined by IJepartment of Community A#airs) May
adjust the non-voted millage rate ONLY if the percentage shown on Line 9 is greaterthan t 3% pursuant to s. 200.065(5}, F.S.
(8) Unadjusted Gross Ad Valorem Proceeds
(Line 1 X Line 5 {B or G As-Applicable) divided by 1000] $
(9) Adjusted Mil@age Ra#e (Only if Line 3 is Greater than ~- 3°l°).
(Line 8 divided by Line 2) X 1000 ` $
6da hereby certify the rniilage show to be correctto the best of my knowledge and belief. Witness my hand and official signature at
G~ r ,;~ ~,~:.a,n_~_ ~.c~ ~..,~.-•" ;Florida, th@s the '_;~ day of ;;)o ~;o~~' , 20 '`"?
~ , 't~•~ F >9;~~~ mac: ~ ~,~"~~. ~~ ~ ~~'~ f ro ~~ ~~• ~ '~`t
""`"Signafu~e ~# Chief Administrative Officer and-Title Mailing Address
City State< lip Phone # Fax
See instructions on Reuerse Side
City of Atlantic Beach, Florida
Schedule of Capital Outlay
Fiscal Year 2003-2004
Buildings,
Land and
Improv. Equipment Vehicles Total
City Administration
Finance
Folder, Stuffier and Sealer for delinquent notices 2,600 2,600
Pick-up Truck for meter reader 14,000 14,000
Overlay Software for new forms 14,500 14,500
Printer for Checks and Direct Deposit slips 6,000 6,000
Information Technology
Replace Alchemy / GIS Server 10,000 10,000
Optical Drive for records archeiving spooled files AS/400 12,000 12,000
Optical Drive software for archeiving spooled files AS/400 8,000 8,000
Computer for new technician 2,500 2,500
Total City Administration 0 55,800 14,000 69,600
General Government
Half Cent Discretionary Sales Tax
General Government
City Hall Expansion 250,000 250,000
Security Upgrades 90,000 90,000
Parks and Recreation
Dutton Island Park Phase III
Convention Development Tax
Parks and Recreation
Skateboard Park 75,000 75,000
Public Works -Streets
Bike Paths on Seminole and Plaza 217,650 217,650
Mayport Road Median Improvements 235,000 235,000
Welcome sign and Landscaping 18,800 18,800
Total General Government 886,450 0 0 886,450
Planning, Zoning and Building
Community Development Block Grant
Storm Water Projects in CDBG Area 111,316 111,316
Building Department
Gas Powered Paint Sprayer 3,000 3,000
Total Planning, Zoning and Building 117,316 3,000 0 114,316
141
City of Atlantic Beach, Florida
Schedule of Capital Outlay
Fiscal Year 2003-2004
Buildings,
Land and
Improv. Equipment Vehicles Total
Public Safety
Police Department
Police Administration
Digital Media Recorder /player /copier 1,500 1,500
Replace (2) Computers 1,994 1,994
Patrol
Computer and printer for Lieutenants office 1,500 1,500
Patrol Vehicles - (3) - Equiped 91,680 91,680
Detectives
Desk Top Computer - (1) 997 997
Life Guards
Towers 4,561 4,561
Computer 500 500
Crime Supression Unit
Computers and Radios for two officers 12,000 12,000
Total Public Safety 0 23,052 91,680 114,732
Parks and Recreation
Administration
Computer 1,000 1,000
Maintenance and Improvements
Cabinets for Adele Grage 3,500 3,500
Grounds Maintenance Equipment 2,000 2,000
Activities
Computer 1,000 1,000
Total Parks and Recreation 3,500 4,000 0 7,500
Public Works
Public Works Administration
Phone System
Computers (3)
Printer
PDA (2)
Streets Division
Bush Hog Mower Deck - (5 ft. )
Resurface Asphalt areas at PW Yard
Local Option Gas Tax
Sidewalk Replacement Program
6,800
3,825
300
1,200
2, 500
5, 000
50,000
6,800
3, 825
300
1,200
2, 500
5,000
50,000
142
City of Atlantic Beach, Florida
Schedule of Capital Outlay
Fiscal Year 2003-2004
Buildings,
Land and
Improv. Equipment Vehicles Total
Sanitation
Roll off Container - 30 yard 3,500 3,500
Container Tarp System 3,700 3,700
Storm Water Utility
Land -Hopkins Creek Drainage Project & Survey 603,000 603,000
Design of Hopkins Creek Drainage Project 107,000 107,000
Stormwater pipe - 24" on Country Club Lane 75,000 75,000
GIS to enhance Stormwater Master Plan 10,000 10,000
Utility Truck (1 Ton )
Fleet Maintenance
Air Compressor 2,500 2,500
Total Public Works 850,000 24,325 0 874,325
Water Utility
Water Production
Security Upgrades at Water Plants 15,000 15,000
Replace Fencing at WP#2 and install at WP#3 10,000 10,000
Air conditioner at WP#3 2,000 2,000
Lap Top Computer 2,500 2,500
Water Distribution
Replace 2" water main on Park Street and Dudley
possible to work in interconnect at Featherwood & Dutton 100,000 100,000
Replace 2" water main on Renault for fire flow improvement 39,000 39,000
Mini Excavator 40,000 40,000
Trailer for Mini Excavator 2,500 2,500
Concrete Saws 3,000 3,000
Portable Generators 3,500 3,500
Total Water Utility 164,000 53,500 0 217,500
Sewer Utility
Sewer Collection
Telemetry at Lift Stations 120,000 120,000
Shelves for Supplies at 902 Assisi Lane 8,000 8,000
Sewer rehab at Mini System B 150,000 150,000
Concrete Saws & Misc. 3,800 3,800
Diaphram Pumps 4" (2) 20,000 20,000
Replacement Crane for P-47 10,000 10,000
Shed for parts and Supplies 8,000 8,000
Computer 975 975
143
City of Atlantic Beach, Florida
Schedule of Capital Outlay
Fiscal Year 2003-2004
Buildings,
Land and
Improv.
Equipment Vehicles
Total
Sewer Treatment
Headworks Improvements at WWTP#2 190,000 190,000
Security Upgrades 50,000 50,000
Rehab Existing Judge Holding Containers 100,000 100,000
Replacement Sludge Container 15,000 15,000
New DO Meter for WWTP1 and Probe 2,500 2,500
New Mettler Scale for WWTP2 4,000 4,000
Standby Jet Mixer (spare) for WWTP2 10,000 10,000
CL2 New Vacuum Regulator (spare) 2,500 2,500
Replace Kubota Tractor M-14 25,000 25,000
Computer -Laptop 2,500 2,500
Total Sewer Collection 618,000 79,275 25,000 722,275
Grand Total 2,633,266 242,752 130,680 3,006,698
144
City of Atlantic Beach
Schedule of Cash Balances
FY-2004 Utility
Projected 25% Operating In Trust or Renewal and
Ending Balance Reserve
Total
Debt Service Restricted
Designated Replacement Reserve
Cash
Remaining
Available
Cash
General Fund 4,560,769 2,342,292 300,000 2,642,292 1,918,477
Convention Development Tax 138,872 0 138,872
Gas Tax 240,781 179,944 179,944 60,837
1 /2 Cent Sales Tax 279,186 0 279,186
Water Utility 1,167,709 546,027 250,000 208,517 1,004,544 163,165
Sewer Utility 1,905,704 951,682 250,000 466,260 1,667,942 237,762
Storm Water Utility 396,410 229,053 165,435 394,488 1,922
Sanitation 703,188 309,084 309,084 394,104
Debt Service 75,014 75,014 75,014 0
Miscellaneous funds 28,647 658 27,989 28,647 0
Pension Trust Funds 9,562,793 9,562,793 9,562,793 0
Totals 19,059,073 4,558,740 9,890,782 500,000 915,226 15,864,748 3,194,325
145
City of Atlantic Beach
Element-Object Classifications
31-00 Professional Services
Legal and medical expenses, including employee physicals, drug screenings, hepatitis and
flu shots, and medical laboratory tests, as well as, City Attorney litigation expenses.
31-02 City Attorney Retainer
Monthly retainer paid to the City Attorney.
32-00 Accounting and Auditing
Services received from independent certified public accountants.
34-00 Other Contractual Services
Janitorial and other services procured by contract or agreement with persons, firms,
corporations, or other governmental units, for example:
Lawn service
Pest Control
Ditch spraying
Polygraph testing
Uniform cleaning
Beach cleaning
Security system monitoring
Permits from governmental
agencies (unless related
to a capital project)
Tree removal
Asphalt work
Concrete sidewalk pouring
Street sweeping
Water and soil laboratory testing
Sludge hauling
Towing
Employee assistance program fees
Motor vehicle tags/titles/registration
Infrastructure repairs also included in this classification aze, for example:
Point repairs to lines
Pump and motor repairs
Chlorinator replacement parts
Fence repairs
34-OX Specific Contracts
Electrical troubleshooting
Tower or lift station repairs
Irrigation system repairs
Contract expenses for fire services provided by the City of Jacksonville, sanitation services
provided by BFI, fleet and equipment maintenance services provided by First Vehicle
Services, Town Center maintenance, Mayport Flyover maintenance, etc.
146
City of Atlantic Beach
Element-Object Classifications
35-00 Investigations
Confidential expenditures handled pursuant to criminal investigations.
36-00 Pension Benefits
Benefits paid to participants in the pension plans.
40-00 Travels and Per Diem
Public transportation or mileage per diem reimbursement for use of private vehicles while
conducting City business.
Note: All costs incurred for seminars or conferences, including mileage per diem reimbursement,
will be charged to 54-00 Books, Subscriptions, Memberships, Training.
41-00 Communications
Periodic service charges for land telephone lines, cellular telephones, modem lines, cable
television connections, pagers, Internet user charges, radio airtime, etc.
Note: Purchase of a telephone handset or replacement pager would be charged to 52-00
Operating Supplies. Installation of a new phone line or charges for switching a user on the
existing phone tree would be charged to 46-00 Repair and Maintenance, as it represents a
repair or maintenance to a piece of equipment.
42-00 Freight, Postage, Messenger
Outgoing freight and express mail charges, such as Federal Express, postage, messenger
and courier services.
Note: Freight on items purchased is charged to the same element-object classification as the items
acquired.
43-00 Utilities
Electricity provided by an outside vendor and used for City operations.
43-01 Utilities -City Provided
Water, sewer, storm water and garbage disposal services provided by the City of Atlantic
Beach for City facilities.
147
City of Atlantic Beach
Element-Object Classifications
44-00 Rentals and Leases
Amounts paid for the lease or rent of land, buildings, or equipment, including vehicles.
Note: Not to be used for copier maintenance charges use 46-00 Repair and Maintenance.
45-00 Insurance
Insurance, other than workers' compensation, carried for the protection of the local
government, such as fire, theft, casualty, general and professional liability (includmg
notary services), auto coverage, surety bonds, etc.
46-00 Repair and Maintenance
Costs incurred for the repair and maintenance of buildings or equipment (other than fleet
vehicles and equipment maintained by First Vehicles Services -see 46-O1 below).
Note: Equipment is described as any movable, stand-alone item, versus something that is
permanently affixed to a structure or infrastructure. A submersible pump repair would be
charged to this classification.
46-01 Fleet and Equipment Maintenance -First Vehicles Services
Contract and non-contract costs incurred through First Vehicles Services for repairs and
maintenance to fleet vehicles and small equipment.
Note: Maintenance of fleet vehicles not performed by or through First Vehicles Services, such as
car washes, should be charged to 46-00 Repair and Maintenance.
47-00 Printing and Publishing
Cost of printing, including advertisements in newspapers and periodicals, binding, and
other reproduction services which are contracted for or purchased from outside vendors
includes printing of stationery and envelopes with the City logo, business cards, purchase
orders and other forms, etc., microfilming and film developing.
Note: Help wanted advertisements, bids and request for proposals advertisements, or ordinance
notices and meeting notices placed in newspapers or periodicals will be charged to the
requesting department and/or project.
148
City of Atlantic Beach
Element-Object Classifications
48-00 Promotional Activities
Includes any type of promotional advertising.
49-00 Other Current Charges
Includes current charges not otherwise classified -could include a contingency amount for
unanticipated, emergency needs.
51-00 Office Supplies
Materials and supplies, such as preprinted forms, paper, maps, pens, plain stationery or
envelopes without the City logo, etc., that are used in an office environment general rule is
office supplies includes those items that are consumable within a one year operating cycle
and that have to be reordered on a frequent basis, such as staples, computer paper,
calculator paper and ribbons, etc.
Note: Office equipment with a longer life and a cost of < $1,000, such as calculators, staplers,
hole punches, file cabinets, printers, desks, shelving, etc., would be charged to 52-00
Operating Supplies.
52-00 Operating Supplies
Supplies consumed in the conduct of operations -may include food, coffee, road and other
signs, lubricants, chemicals, laboratory supplies, raincoats, boots, uniforms (purchased, not
rentals), recording tapes, film, transcript supplies, toilet paper, paper towels, soap and other
non-capital office equipment individually < $1,000, for e~mple: computer printers, file
cabinets, desks, weed eaters, etc. (see element-object 64-02 for additional information on
computer equipment).
Note: Computer software < $5,000 would be charged to 52-00 Operating Supplies. If the
software cost is > or = $5,000, it would be capitalized in element-object 64-02.
52-O1 Gasoline
Monthly allocation based on usage from pump at 1200 Sandpiper Lane and charges
incurred for direct purchase of gasoline for the police motorcycle.
52-02 Diesel
Monthly allocation based on usage from pump at 1200 Sandpiper Lane and charges
incurred for direct purchase of diesel for emergency generators.
149
City of Atlantic Beach
Element-Object Classifications
53-00 Road Materials and Supplies
Those materials and supplies used exclusively in the repair or reconstruction of roads, such
as lime rock and cold patch.
Note: Road signs should be charged to 52-00 Operating Supplies. Asphalt and concrete repairs
should be charged to 34-00 Other Contractual Services.
54-00 Books, Subscriptions, Memberships, Training
Includes books, subscriptions, memberships, training and educational costs, licenses, such
as computer software licenses, etc.
Note: When travel costs are incurred to attend a seminar or conference, all expenses associated
with the travel, including registration fees, per diem mileage and meal allowance, should
be entered on a Travel Advance form and charged to this element-object classification.
Requisitions are not to be used for travel or registration expenses.
59-00 Depreciation
Expense to reflect the systematic and rational allocation of the historical cost of a capital
asset over its estimated useful service life.
71-00 Principal
Principal paid related to debt issues.
72-00 Interest
Interest paid related to debt issues.
73-00 Other Debt Service Costs
Debt service-related expenses, e.g, bond administration costs.
83-00 Aid to Citizens and Others
Includes all grants, subsidies, and contributions to individuals, such as improvements to
privately owned homes through CDBG grant funding.
91-00 Transfers
Includes all transfers between funds that do not represent operating expenditures.
150
City of Atlantic Beach
Element-Object Classifications
Capital Assets
All expenditures charged to element classifications 61, 62, or 63 will be assigned a unique
projects number by the Finance Department for cost capitalization tracking purposes.
Project costs to be capitalized will include permits, surveys, appraisals, design,
architectural, construction and construction engineering, and administration costs.
61-00 Land
Land acquisition, easements, and right-of--ways.
62-00 Buildings
Office buildings, garages, parks and recreational buildings, and building improvements.
63-XX Improvements Other Than Buildings
Structures, facilities and infrastructure other than buildings, such as roads, curbs, gutters,
docks, fences, landscaping, lighting systems, parking areas, storm drains, athletic fields,
land improvements, pipes, lift stations, etc.
64-00 Machinery and Equipment
Equipment purchased that meets the capitalization policy, e.g., individual item > or =
$1,000 with an estimated useful life of at least two years following the date of acquisition.
These items will be tagged and monitored through the H.T.E. fixed asset application.
64-O1 Motor Vehicles
Vehicles, trailers, boats, etc., that require registration with the Division of Motor Vehicles
or other state agency.
Note: Vehicle registration and titles for new or used vehicles should be charged to 34-00 Other
Contractual Services.
64-OZ Computer Equipment
Computer equipment purchased that meets the capitalization policy (see 64-00 above).
Note: If the cost of computer equipment is bundled, e.g., monitor, tower, software, etc., is quoted
as one price, the total cost would be capitalized, if it meets the capitalization policy.
Capitalization policy for computer software is cost must be > or = $5,000.
151