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Budget Message
To: The E[onorable Mayor and City Commissioners
From: Jim Efanson, City Manager
Date: August 1, 2001
On behalf of the City staff, I am pleased to present the Annual Operating
Budget for the City of Atlantic Beach for Fiscal Year 2001-02.
This budget is balanced, provides for the continuation of services at
existing or improved levels and projects remaining balances for each of the
major funds at the end of the year to meet or exceed the City Commission
established contingency level of25%.
Most of the highlights in this budget spring from the priorities established
by the Commission during the Strategic Planning Process. One of those is
the establishment of ten-year projections for all major operating funds to
aid in long term planning and to ensure that adequate funding is in place to
maintain and upgrade our infrastructure. You will find these multi-year
pLzns in this budget under the tab entitled "Long-Term Financial
Planning„
Increased resources in the General Fund have been directed to Parks and
Recreation and Storm Water Utility maintenance. The property tax rate
will remain the same and produce only moderate growth in revenue.
Therefore, fewer General Fund resources will be available for capital
projects. Elowever, new capital revenues are now available as a result of
the Better Jacksonville Plan and the City having negotiated an agreement
with Jacksonville to receive a proportional share of the additional %: cent
sales tax. These funds should be used for discretionary capital projects as
described in the enabling legislation for the Better Jacksonville Plan such
as roads, parks and other public facilities. Presently, the only project
funded by the new '/: cent sales tax is the infrastructure improvements in
the Selva Marina subdivision.
No rate increases are included in any fund with the exception of the water
~" and sewer increases that were approved last year as a two-step rate
increase. }Eowever, it is evident from the multi-year fuu-ncial plans that
rate increases will be needed in several of the funds in future years to oft=
`" set expected increases in operational costs from inflation and to continue to
t have funds available for major projects.
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This budget is balanced,
provides for existing or
improved levels of
service and maintains
over a 25% contingency
Most ojthe highlights
spring jrom the
Commission's strategic
planning priorities
No rate increases are
recommended except
jar the water and
sewer rate increases
approved last year
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Specific highlights in this budget are as follows;
Strategic Plan Initiatives
Funding for several of the strategic planning items established in the last
fiscal year are carried forward in this budget, and funding is included for the
new items in the Strategic Plan as envisioned by the City Commission for
fiscal year 2001-02.
IT Svstem Imnrnvements; A continued focus on the information
technology system is evident in many of our City departments. This budget
includes the addition of a second employee in the Finance Department for
the maintenance and development of the IT system Funding is included in
several departments for document imaging to convert records in accordance
with the timetable established in the Strategic Plan. Major software upgrades
are anticipated in the Police and Building Departments. Capital funds are
are included in the Water and Sewer Utility accounts for the initial steps in
development of a Supervisory Control and Data Acquisition, (SCADA),
software monitoring and control system that is ultimately expected to
connect all of the City's water production plants, wastewater facilities and
lift stations to a central point.
Funding is included
for document imaging
in several
departments, jor
software upgrades,
and beginning a
SCADA system jor
water and sewer
facilities
Storm Water iJtility; The Strategic Plan calls for the implementation of a
regular maintenance plan for storm water facilities and to update the 1995 This budget provides
Storm Water Master Plan. This budget includes the addition of two funding jor a program
employees to enable the fulltime use of the newly purchased Menzi-Muck ojregu/ar
walking excavator to clean out drainage ditches. Significant capital funding mainteuance ojour
has been scheduled in the multi-year fmancial plan for this fund. Note that storm water system
the $3.00 residential unit storm water fee presently generates approximately
$260,000 per year. however, the expenses of maintaining that system,
including debt payment, are rapidly approaching a million dollars a year.
We anticipate major subsidies of this fund from the General and Gas Tax
Funds in future years. Undoubtedly, rate increases will be needed to the
monthly storm water fee within the ten-year planning horizon.
btaintenance of Parks. Landscaped Areas and City Buildings; As noted
above, the General Fund shows increases in several departments resulting
from the increased focus on maintenance in these areas. Five and a half
new employees were added in the Parks and Recreation Department last
year and two painters were budgeted in'the Building Department. While
there were some delays in hiring all of these employees, and improvements
began later than originally anticipated, many compliments have been
received about the appearance of public facilities. This year's budget
continues funding for those new employees with the exception of one
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!' gardener position, which was cut. City staff does not believe that this
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I additional position is currently needed to handle the present workload.
- ' Core Citv Construction Bud¢et; During the past year, the sewer system in
the Core City has been renovated and the construction on the Sherry Drive Funds are in place to
~, Project has begun. This budget anticipates completion of the planning for complete Ike long-
the final phrases of the Core City Project this fall and includes funding for anticipated Core City
all remaining work, even though some of the projects are expected to be
completed after the end of the 01-02 year. Engineers working on the final Project
design have identified several changes from the original concept that are
expected to save the City a considerable sum of money. however, fmal
cost estimates are not available and the budget of approximately nine
million dollars established a year ago remains in place less what has been
spent so far. While we are hopeful that the engineering design changes
will accomplish some savings, we have seen construction cost increases as
a result of the large amount of work ongoing from the Better Jacksonville
r Plan. Because of these otT setting factors, we do not believe that it is
prudent to reduce the Core City Project budget at this time.
^ Selva 1lfarina Subdivision; In recent months, a Committee appointed by
the City Commission to study the possible public ownership and Al/ojt/re
improvement of the streets and drainage systems in the Selva Marina area improvements
(" made a recommendation to the Commission for the City to accept the recommended by the
t streets, fund several capital projects and to assess the owners for a portion of Se/va Marina
those costs. The Commission in turn held a hearing in which the public ~ Committee are
was highly supportive and authorized City stafl'to proceed with the work. included in the budget
Funding is included in this budget for all of the capital items recommended jor 01-01
by the Selva Marina Committee and revenues are anticipated over the next
ten years as residents pay off the assessments.
Parks IVlaster Plan; The Strategic Plan calls fora Master Plan of needed
Park improvements in Atlantic Beach to be completed within the coming
- • year. We anticipate that this can be done in house utilizing existing staff:
r' Sewer Svstem Capital Improvements; A Sewer Master Plan was
~ • completed recently and was submitted to the City Commission. Amid-year
budget amendment was adopted so that the most urgently needed projects
could begin immediately. Designs were completed and most of those
t projects are already under construction. This budget for the next year
includes many of the items recommended in the Sewer Master Plan and
most of the others are included in the ten-year capital projection.
Water Svstem Capital imnovements; A Water Master Plan was funded
in the current year's budget and is close to completion. While final
recommendations have not yet been made, staff has had numerous
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conversations with the City's consultants and has anticipated many of
their recommendations, which aze included either in the budget for FY
2001-02 or in the ten-year capital plan.
Pav and Classification Plan; A Pay and Classification Plan was completed
and adopted in the FY 2000-O1 budget. Our consultants have recommended
that the City fund an increase of 4% for cost of living and merit, which has
been included in this budget as well as the cost to implement the new pay
plan establishing pay ranges for all positions.
Salaries, Benefits and Personnel
As previously noted, a 4% increase in salaries and related accounts has been
included for cost of living and merit per the consultant's recommendation.
This budget reflects a net increase in the number of personnel of 3 for a
total of 153 authorized employees. One records clerk is being added in the
Police Department, two heavy equipment operators aze being added in the
Public Works Storm Water Utility and one IT technician has been added to
the Finance Department budget. Also, one of the gardener positions has
been eliminated from the Parks and Recreation budget.
Group Flealth Insurance costs are anticipated to increase dramatically in the
coming year. The City's present carrier has announced it will discontinue
providing coverage in Florida by the end of the calendar year and City staff
is searching for alternatives. Because of the City's comparatively poor
experience rating from a few major claims, most of the major carriers have
refused to submit bids. In order to assure the employees of uninterrupted
coverage, the City has agreed to extend the current contract at an increased
cost for an additional year while continuing to seek alternative solutions.
Contributions to the City's Police and General Employee Pension Funds aze
also expected to increase substantially in the coming year from $378,000 to
$438,000, or 15.8%.
Earlier this year, the City Commission considered a recommendation from
the Pension Boards to provide a 5% cost of living adjustment for retirees.
This would cost an estimated average of $8,412/yeaz for 30 years according
to our actuaries with an immediate budget impact of $22,000. These funds
have been included in the final budget and an ordinance enabling the COLA
to be implemented is pending approval.
A 4% increase has
been included in the
budget jor COLA and
merit, as we!! as the
cost to implement a
new pay plan
Croup hea!!h costs
wi/l rise dramatically
because our carrier is
discontinuing
coverage and the City
has a poor experience
rating
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Sanitation Fund
The bids received during the last year by the City for sanitation services
were great news! While the City's previous contractor had estimated an
increase of 30% when the contract came up for cenewal, another nv~jor
provider offered a reduced service at approximately the same amount that
the City was paying before. Trash collection was reduced from two days
per week to one. With this new contract in hand and a strong balance of
over $500,000 anticipated at the beginning of the next fiscal year, no
sanitation rate increases are anticipated for several years to come. Atlantic
Beach will pay an increasing tipping charge to Jacksonville for landfill
usage in the coming years. However, although the multi-year estimate for
this fund shows that these costs can be absorbed without any rate increases
in the short term.
Gas Taz Fund
One million dollars was included in the Local Option Gas Tax Fund in the
FY 2000-01 budget for the Core City Project. Some of those monies have
been spent and the remainder is being carried into the upcoming fiscal year.
Other than that item, only four expenditures are anticipated over the next ten
years. These include funding the annual resurfacing costs established by the
Public Works Director through the Street Management Software Plan that
was approved to the Commission in recent months, sidewalk repairs, the
annual transfer out for debt service, and the remainder is slated to be
transfetted to the Storm Water Utility Fund for drainage improvements. As
previously mentioned, only a small portion of the storm water utility costs
are funded by the storm water fee of $3.00 per residential unit. The
remainder comes from subsidies from gas taxes and the General Fund.
Convention Development Tax Fund
Beginning with the FY 2001-02 budget, about half of the annual proceeds
from this tax will be transfetted to the General Fund ($30,000 per year) to
help off-set the cost of park improvements and maintenance. The remaining
funds are undesignated. With a beginning balance of over $100,000, some
capital project(s) could be funded by the convention development tax.
Internal Service Allocations
No sanitation rate
increases will be
nreded jar severa!
years
Funding jar annual
street resurfacing in
accordance with the
recently presented
plan is included jar
the ten year p/an
In past years the cost for the City Manager's Department, Finance Allocation ojseveral
Department, Fleet Maintenance, Iluman Resources and Public Works internal service funds
Administration have been allocated to City operating departments using a will be improved, and
variety of methods, some of which were subjective. The allocation method some deparlments will
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for several of these has changed for the upcoming year, and most will be be charged more and
allocated based on total operating budget. The Fleet Maintenance costs will others less
continue to be allocated based upon the number and type of vehicles and
equipment owned by each of the operating departments. The amount being
allocated to some departments will increase while others will decrease. The
Police Department is one that will have a substantial increase in allocation
based upon the change of formulas.
Water and Sewer Accounts
The City's water and sewer expense accounts have been divided into four
divisions in the past; Atlantic Beach Water, Atlantic Beach Sewer,
Buccaneer Water System and Buccaneer Sewer System. The allocation of
costs between these various accounts has been somewhat arbitrary as
employees are shared between several of these divisions. City staff feels
that there is no continued value in keeping the cost for the Atlantic Beach
and Buccaneer Systems separate and the additional work in doing so wastes
valuable resources. Instead, we feel that a far better accounting of water and
sewer costs can be accomplished through a reallocation into four new
divisions as follows; Water Production, Water Distribution, Sewer
Collection and Sewer Treatment. The budget reflects this change in
accounting.
Grant Funds
Atlantic Beach has been extremely fortunate in recent months to have AtJanticBeach has
received quite a number of grants from state and federnl agencies for various received a lot ojgrant
projects. Additional Community Development Block Grants have been funds recenlly, but
made available from previous years balances, roughly doubling the yearly shouldn't expect them
budget for block grant activities. Over a million dollars in grant funds has to continue at the
been approved for aid in the Core City construction project and a major same /eve!
portion of the funding for the Dutton Island improvements have come from
grants. While the City will no doubt continue to receive grants from state
and federal agencies, the amount of those cannot be expected to continue at
the last year's abnormal level. Funding for grant preparation services is
included in the budget for next year.
Conclusion
The City of Atlantic Beach is in excellent financial condition and will The City is in excellent
remain so through the coming fiscal year. This budget anticipates the draw condition and wi/!
down of balances for capital projects in several funds, but all major funds remain so.
will end the next year with at least the 25% reserve established by the
Commission barring unforeseen events or circumstances.
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(~" For the first time, multi-year financial planning is in place. These long term
t ; projections should provide the City Commission with the necessary Multi year financial
information to make informed decisions about when rate increases aze planning is is place
j~ needed in the various funds to ensure that our systems aze maintained and ~ . jor the fiat time.
ll services continue to be provided at a high level for many years to come.
(~ Many improvements in the level of maintenance of the City's infrastructure
t have been requested by the Commission through the last two years strategic Maintenance has
planning efforts and have been included in the operating budgets of both the improved in may areas
present fiscal yeaz and future year projections. While these cost increases and will continue to
have reduced available revenues in several funds, the new monies available • ~ improve
r from the %: cent sales tax/Better Jacksonville Plan will provide a reliable
1 ~ source for capital projects for many years to come.
Respectfully submitted,
Hanson
r ity Manager
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City of Atlantic Beach
Budget Calendar
Fiscal Year 2001-2002
Date R wired Action Res onsibili
May 29 to Preparation of budget requests on-line, cuaent year budget Department Heads
June 15 review.
June 15 Submit Detad Budget Requests on-line and submit Department Heads
ro descri lion es
June I S to Review of on-line requests, Meetings with Department Department Heads
July 1 Heads for explanations and justifications. Program pages Finance Director
are also to be included in discussions. Ci Manager
J 1 Receive Certification of Taxable Value Pro A raiser
July 1 to July Preparation of Proposed Budget Department Heads
31 Finance Director
Ci Manager
July 20 to State Revenue Sharing Estimates provided Department of
J 31 Revenue
July 9 or July City Commission to adopt proposed millage rate and City Commission
23 schedule a public hearing to consider the Tentative M~7Lzge
and Tentative Budget. This information is to be presented
to the property appraiser within 35 days from the date of
certification, (Au 4's .
August 1 Proposed Budget submitted to the City Comtission City Manager
Finance Director
August 24 Tax notifications to be mailed within 55 days of Property Appraiser
Certification, M notice of ro sed ro taxes .
August 16 to City Commission Workshops to review Proposed Budget Department Heads
August 23 are tentatively scheduled for August 16s', 20°i, and 23'x. Finance Director
City Manager
C' Commission
August 27 Advertise in newspaper for public hearing on adoption of Finance Director
Tentative Budget and Proposed Mrllage (The property City Clerk
a raiser will also not ro owners). Pro rty A raiser
September 6 Hold Public Hearing to adopt the Tentative Budget and City Commission
Milla a (F.S. 200.065).
S tember 22 Publish TRIM notice in ublic news a Finance Director
Se tember 24 Final Hearing to a rove Budget and Mr7lage Rate Ci Conunission
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1 • RESOLUTION NO.Ol-16
A RESOLUTION OF THE CITY OF ATLANTIC BEACH,
• FLORIDA LEVYING THE AD VALOREM PROPERTY
• TAR MII.LAGE RATE FOR MUNICII'AL PIIRPOSES ON
ALL TAXABLE PROPERTY WITHIN THE CITY FOR THE
• FLSCAL YEAR BEGINNING OCTOBER 1, 2001 AND
ENDING SEPTEMBER 30, •Z002; STATING THE
j' PERCENTAGE BY WHICH THE ,MILEAGE TO BE
` LEVIED EXCEEDS THE ROLLED-BACK RATE; AND,
PROVIDING AN EFFECTIVE DATE.
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WHEREAS, Florida law roq~ the City Commission of the City of Atlantic Beach,
~' Florida, to pass a resolution levying the millage tatdfor ad valorem property taxes for municipal .
. purposes on all taxable property within the city limits of the City of At)antic Beach, Florida, for
rr the fiscal year beginning October 1, 2001 and coding September 30, 2002; and
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WHEREAS, Florida law requires said resolution to state the miIlage race to be levied,
t and also, to state the percentage by which the mOlage 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, bas duty
considered the budgetary requirements of the City, has adopted a tentative budget for the fiscal
year beginning October 1,2001 and end'mg September 30, 2002, based oa a mffiage rate of
3.1721 an'IIs on the taxable property within the City, and has acted in accordance with the terns,
provisions, and procedures contained in section 200.065, Fbrida Statutes;
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NOc~T~HFnR~EF~ BE I'T RESOLVED by the City Commission of the City of
Atlantic B
1. The ad valottm property tax mdlagc rate for ffimicipal pa:poses 1o be levied on
the taxable property within the city Tnnits of the City of Atlanric Beach, Florida, during the fscal
year beginning Octoberl, 2001 and eadmg September 30, 2002, is hereby set at the rate of
3.1721 miILs, •
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2. The percentage by which this miDage rate to be levied exceeds the toned-back
rate of 2.9741 is 6.6575.
3. This resolution shaIl take effect immediately upon its passage and adoption by the
• City eo**+~++~~+on of the City of Atlantic Beach, Florida. '
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ADOPTE a public heariag by the City Co~^^~~s~-^-n of The Crty ofAtlantic Beach,
Florida one dlEy of Scptcmbes, 2001.
John
Officer
as to form and correctness:
City At;o~ley
ATTEST:
Maure~C r
City Clezk
CEt~iiFtw1TfQN
1 certify this to be a true and correct
wpy of the record in my office.
WITNESSEiH my hand and cftc3al sea!
of the City of Atlantic Beach, florida.
this tt~S~ay ofsy`a~~g~-,1J~1
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Clty Clerk
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(~ ORDINANCE N0.20-01-52
1.
AN ORDINANCE ADOPTING. THE FINAL BUDGET FOR
THE CITY OF ATLANTIC BEACH, FLORIDA FOR
r FISCAL YEAR BEGINNING OCTOBER 1, ~ 2001 AND
(~ ENDING SEPTEMBER 30, 2002. '
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WHEREAS, the City Commission of the City of Atlantic Beach, Florida, oa September
6, 2001, held a public hearing as required by Florida Statute 200.065; and
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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,
2001 and ending September 30, 2002 in the amount of 526,958,284.
NOW, THEREFORE, BE TT ENACTED BY THE CITY COMMISSION OF THE
CITY OF ATLANTIC BEACH, FLORIDA, that;
I. The fiscal Year 20018002 budget be adopted, and
2. This ordinance shall take effect immediately upon its adoption.
Passed by the City Commission on first reading this 6th day of September 2001.
City Commission on second and 5na1 reading this 24° day of
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Officer
as to form and correctness:
City
Esquire
ATTEST:
QLult2-t-
Maureen King, C
City Clerk
CEitiIFlCATfON '
1 certify this to be a true grid eorrdct
copy of the record in my office.
WITNESSETH my hand and ofOdal seat
of the City of AtlanUC Bearfi, Flor'u7a,
this the ~ day of ~'u~n~t/
City Clerk
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City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Summaryotall Funds
Aetuai Actual Estimate Budget Increase
1998-1999 1999-2000 2000-2001 2001-2002 (Decrease)
Cash Forward 31,944,061 32,812,137 30,084,762 27,981,294 (2,103,468)
Revenues
General Fund 5,957,214 6,386,797 6,793,086 6,811,899 18,813
Specal Revenue Funds 716,562 759,393 1,316,087 1,337,566 21,479
Debt Service Fund 1,071,344 229,343 221,251 222,363 1,112
Capital Project Fund 400,137 653,500 399,500 398,500 (1,000)
Enterprise Funds 8,337,175 7,947,739 9,265,510 9,168,486 (97,024)
Internal Service Funds 1,464,467 1,667,734 1,908,890 2,113,422 204,532
Trust and Agency Funds 1,635,998 1,206,167 1,230,048. 1,271,882 41,834
Total Reveunes 19,582,897 18,850,673 21,134,372 21,324,118 189,746
Other Financing Sources 884,287 88,172 0 0 0
Total Resources 52,411,245 51~e b1,219,134 49,305,412 1,913,722
Expenditures
General Fund 5,607,366 6,028,315 6,376,980 6,804,506 427,526 i
Special Revenue Funds 438,517 696,350 951,405 2,101,558 1,150,153
Debt Service Fund 996,007 232,579 220,251 220,363 112
Capital Project Fund 539,130 628,438 625,000 623,500 (1,500)
Enterprise Funds 9,613,351 9,502,353 12,531,932 15,079,150 2,547,218
Internal Service Funds 1,518,029 1,648,498 1,870,943 2,120,280 249,337
Trust and Agency Funds 602,908 2,171,866 661,329 622,295 (39,034)
DIVISION TOTALS 19,316,308 20,908,399 23,237,840 27,571,662 4,333,812
Other Financtng Uses 283,800 757,821 0 0 0
Cash Reserves 32,812,137 30,084,762 27,981,294 21,733,760 (6,247,534)
Total Expenses and Cash 62,411,245 51,750,982 51,2® 49,305,412 1,9( 13.722)
Resource Allocation
Personal Services 5,417,283 5,532,330 5,748,184 6,921,606 1,173,422
Operating Expenses 5,953,497 8,367,218 7,393,291 7,774,396 381,105
Capital Outlay 3,452,672 3,788,008 7,085,184 8,910,885 1,825,521
Debt Service 2,620,807 1,905,798 1,902,140 1,914,541 12,001
Transfers 1,871,049 1,317,045 1,109,061 2,050,424 941,363
Total 19,315,308 20,908,399 23,237,840 27,571,652 4,333,412
Summary of All Departments
Combined Summary of Expenses
Actual Actual Estimate Budget Increase
1998-1999 1999-2000 2000-2001 2001-2002 (Decrease)
Excenses:
Goveming Body 23,036 22,835 44,369 46,785 2,418
City Administration 1,211,449 1,256,601 1,566,077 1,818,122 252,045
General Govemment 2,385,474 1,750,394 1,495,418 1,916,241 420,825
Planning and Building 312,505 341,577 709,140 600,111 (109,029)
Public Safety 3,343,363 3,444,753 3,536,291 3,938,133 401,842
Parks and Recreation 334.359 470,117 1,046,823 838,461 (208,162)
Public Works 4,813,846 4,876,808 6,177,721 9,745,251 3,567,530
Public Utilities 6,369,768 6,839,495 8,187,728 8,137,527 (50,599)
Pension 525,144 2,105,004 474,477 531,021 56,544
Total Expenses 19,318,942 20,907,384 23,237,840 27,571,652 4,333,412
Resource Allocation:
Personal Services 5,417,283 5,532,330 5,748,184 8,921,608 1,173,422
Operating 6cpenses 5,957,131 8,367,218 7,393,291 7,774,396 381,105
Capital Outlay 3,452,672 3,788,008 7,085,164 8,910,685 1,625,521
Debt Service 2,620,807 1,905,798 1,902,140 1,914,541 12,001
Transfers 1,871,049 1.316,030 1,109.061 2,050.424 941,363
Total Resource Allocation: 19,318,942 20,907,384 23,237,840 27,571,652 4,337,412
Summary of Authorized Positions
2ooa-zool 20o1-2oaz
Department
Goveming Body 5.00 5.00
City Administration 23.00 24.00
General Govemment 0.00 0.00
Planning and Building 6.00 8.00
Public Safety 67.00 62.00
Parks and Recreation 13.00 12.00
Public Works 18.00 19.00
Public Utilities 23.00 24.00
Pension
149.00 152.00
6
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CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
JUDICIAL II LEGISLATIVE
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VOTERS
` CITY
I COMMISSION
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PLANNING b ZONING I I HUMAN RESOURCES
BUILDING ~ ~ PUBUC SAFETY
PUBUC WORKS
EXECUTNE
BRANCH
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MANAGER
FINANCE
DEPARTMENT
PARKS S RECREATION
PUBUC UTILITIES I
DEPARTMENT
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~~
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, sales, and utility taxes, along with user 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
created.
The financial resources of the General Fund are expended for current
operations. Debt service and large capital projects are recorded in the Debt --
Service and Capital Project funds respectively. The City's objective is to
maintain a cash reserve in the General Fund that would fund three months
operating expenses 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
purposes. Encumbered items are carried over.to the next fiscal year, but are
not reported as expenditures. They are recorded as reservations of fund
balance for the subsequent fiscal year. All unencumbered obligations lapse
at the end of the fiscal year and must be budgeted in the subsequent fiscal
year.
>-
~~c~ ~f ~~e Pr®p~r A~~rais~r~
~a~a6 C~ae~ty FE~rida
~~rx~€~~ry ®f ~Q01 F~~al ~I~a~~~
~i`~ ®~sa9 ~+1Fa4~r FE®r€c9~ 2~Q1
S~~ac~ Sch~l ~®iA ~ege6tf~f~$ @~€~e~~ Fis~l
®ostm°!c~ ®€~Ye€ct ~®~e~ ~s~v~raam~rat E13~tr€~ti Nlae~€~at€a~~e R7€€€ag®~
k~~Pf~a-~ ~~~ch 2.400 ~.~720 7.07&6 0.4520 0.036 19.0&94
1°ri ®f ~aid~os~ 2.5514 5.5'720 7.076 0.4520 0.0385 19.1006
r~,t@~~€sc ~ea~h 3.0323 8.6720 7.0758 0.4520 0.0388 19.4817
~t~ae~B ~®ue~Y}' 0.0000 ~.~ i 20 10.3575 0.4520 0.033& 19.7401
.~acl~~~a~v;f€~ ~~~ch 3.3071 8.8720 7.8968 0.4520 0.0386 21.1755
®u~~@ ~~€~~aty Jack~~n~aiii~ i3e~~h
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At1~ntEC Jacky®~vill~ ~e~~as~~
1°~ar ~~ac@~ each each
2001 3.0323 3.9071 2.400
2®00 3.1721 3.9071 2.7421
1999 3.1721 3.9071 3.1021
199 3.1721 3.9671 3.145
1997 2.9221 3.9071 3.4194
1990 2.9221 3.9071 3.5393
1995 2.9221 3.9071 3.6~~2
1994 3.7721 3.9071 3.739
1993 3.1721 3.39 1 3.9900
1992 2.5624 3.4014 4.201
>..
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
General Fund
Actual Actual Estimate Budget Increase
1998-1999 1999-2000 2000-2001 2001.2002 Decrease)
Cash Forward 3,574,330 4,009,332 4,302,328 4,718,434 416,106
Revenues
Taxes 2,867,974 3,040,813 3,289,039 3,475,722 186,683
Licenses and Permits 215,920 231,357 236,815 247,998 11,183
Intergovernmental Revenues 1,796,522 1,895,967 2,076,311 1,892,670 (183,641)
Charges for Services 106,037 107,154 107,991 108,739 748
Fines and Forfeitures 121,742 138,044 173,300 172,570 (730)
Misceitaneous 249,019 348,722 298,000 266,200 (31,800)
Interfund Transfers 600,000 624,740 611,630 648,000 36,370
Total Reveuues 6,957,214 6,386,797 6,793,086 6,811,899 18,813
Other Financing Sources 85,154
Total Resources 9,616,698 10,396,129 11,095,414 11,530,333 434,919
Expenditures
City Commission 23,036 22,635 44,369 46,785 2,416
Legal Coundl 68,106 55,752 118,870 130,120 11,250
City Clerk 153,632 164,383 176,299 227,051 50,752
Planning and Zoning 92,093 94,879 92,632 124,511 31,879
Building 132,807 167,146 261,653 318,550 56,897
Code Enforcement 101,322 65,019 57,586 57,643 57
Police 2,036,558 2,350,253 2,370,158 2,789,808 419,650
Fire 1,101,717 935,004 ~ 908,117 966,074 57,957
Streets and Roads 804,526 1,011,728 713,865 726,625 12,760
Beautification 54,388 70,935 0 0 0
Parks and Recreation 308,858 431,947 983,266 838,461 (144,805)
General Government 730,323 658,634 650,165 578,878 (71,287)
DMSION TOTALS 5,607,366 6,028,315 6,376,980 6,604,506 427,526
Other Financing Uses 65,486
Cash Reserves 4,009,332 4,302,328 4,718,434 4,725,827 7,393
Total Expenses and Cash 9,616,698 10,396,129 11,095,414 11,530,333 434,919
Resource Altocat3on
Personal Services 3,076,981 2,997,866 2,990,620 3,636,612 645,992
Operating Expenses 1,721,808 2,344,975 2,484,473 2,670,310 185,837
Capital0utlay 317,868 273,523 475,422 142,724 (332,698)
Debt Service
Transfers 490,709 411,951 426,465 354,860 (71,605)
Total 5,607,366 6,028,315 6,376,980 6,804,506 427,526
22
City of Atlantic Beach
Summary of Revenues
General Fund
Actual Actual Estimate Budget Increase
1998-1999 1999-2000 2000-2001 2001-2002 (Decrease)
Taxes and Franchise Fees
Real Estate Tax -Current 1,757,357 1,875,702 2,095,000 2,226,789 133,789
Real Estate Tax -Prior Year 1,175 748 1,500 1,508 8
Sub-Total Ad Valorem Taxes 1,758,532 1,876,450 2,096,500 2,230,297 133,797
Electric Franchise Fees 497,701 498,681 518,103 522,494 4,391
Communication Franchise 16,240 17,005 .33,575 (33,575)
Gas Franchise 200 200 0
CableT.V.Franchise 63,898 69,806 67,451 (67,451)
Sub-Total Franchise Fees 577,839 585,492 619,329 522,694 (96,635)
Electric Pubtic Service Tax 329,468 330,140 334,899 335,634 735
Communication Tax 175,524 203,206 185,611 336,145 150,534
Gas Tax 21,827 40,721 45,000 46,190 1,190
Fuel Oil Tax 127 165 200 162 (38)
Sub-Total Utility Taxes 526,946 574,232 565,710 718,131 152,421
Penalties and Interest on Taxes 4,657 4,639 7,500 4,600 (2,900)
Total Taxes and Franchise Fees 2,867,974 3,040,813 3,289,039 3,475,722 186,683
Licenses and Permits
City Occupational Licenses
Building Permits
City Pet Licenses
Other
Total Ucenses and Permits
IntergovemmenUl Revenues
Firefighter Supplemental
Grants
' Sub-Total
2 Cent C(garette Tax
State Revenue Sharing
Mobile Home License
Alcoholic Beverage Licenses
Half Cent Sales Tax
Motor Fuel Tax Rebate
Duval County/Port Authority
Neptune Beach .
County Occupational Licenses
Duval County Shared Revenues
Sub-Total
Total Inte rgovemmental
78,002 65,959 78,000 80,536 2,536
128,754 157,612 150,000 158,369 8,369
3,504 3,216 3,044 3,033 (11)
5,660 4,570 5,771 6.060 289
215,920 231,357 236,815 247,998 11,183
1,901
48,275 16,178
50,176 16,178 0 0 0
22,086 16,155
261,744 280,261 291,674 294,627 2,953
3,408 2,591 3,229 2,996 (233)
8,019 7,279 8,100 8,021 (79)
1,132,080 1,234,744 1,314,688 1,208,209 (106,479)
2,976 3,553 1,692 1,387 (305)
100,000. (100,000)
23,500 25,000 ' 1,500
21,111 22,713 20,830 21,455 625
294,922 312,493 312,598 330,975 18,377
1,746,346 1,879,789 2,076,311 1,892,670 (183,641)
1,796,522 1,895,967 2,076,311 1,892,670 (183,641)
.~
2°'
City of Atlantic Beach
Summary of Revenues
General Fund
Actual Actual Estimate Budget Increase
1998-1999 1999-2000 2000-2001 2001.2002 _{Decrease)
Charges for Services
Radon Gas Fee
911 Interlocal Agreement
Public Safety Fee
Department of Transportation
Reimb. of Fire Service Expenses
Animal Control Fees
Total Charges for Services ,
Fines and Forfeitures
Fines and Forfeitures
Parking Tickets
Yolations of Ordinances
Total Fines and Forfeitures
Miscellaneous Revenues
Interest Earnings
SpeGal Assessments
Impact Fees
Property Loss Reimbursements
Surplus Properly Sales
Contributions and Sales
Other
Total Miscellaneous Revenues
78 123 75 79 4
58,862 56,640 59,516 60,000 484
6,368 1,122 800 800 0
39,000 39,000 39,000 39,000 0
6,511 8,200 6,340 140
1,731 1,758 2,400 2,520 120
106,037 107,154 107,991 108,739 748
103,983 125,345 160,000 160,000 0
3,146 6,324 3,500 3,535 35
14,613 6,375 9,800 9,035 (765)
121,742 136,044 173,300 172,570 -730
205,556
515
17,205
888
4,990
8,040
11,825
249,019
270,569 230,000 239,200 9,200
0
6,825 7,000 6,000 (1,000)
9,870 3,000 (3,000)
35,000 32,000 10,000 (22,000)
3,755 1,000 1,000 0
22,703 25,000 10,000 _ (15,000)
348,722 298,000 266,200 -31,800
Interfund Transfers
From Water Utllity 200,000 209,988 140,000 144,200 4,200
From SewerUGlity 200,000 207,389 260,000 267,800 7,800
From Sanita0an Utility 200,000 206,980 200,000 206,000 6,000
From Convention Dev. Tax Fund 30,000 30,000
From Police Trust Fund
Other 383 11,630 (11.630)
Totatlnterfund Transfers 600,000 624,740 611,630 648,000 36,370
Grand Total 6,957,214 6,386,797 6,793,086 6,811,899 18,813
24
City of Atlantic Beach
Summary of Expenditures by DNlaion
GenenlFund
Actual Aetuai Estimate Budget Increase
1998-1999 1999-2000 2000.2001 2001-2002 (Decrease)
City Administration
City Commissbn
Legal Counsel
Total
Planning and Development
Planning and Zoning
Code Enforcement
Building
Total
City Clerk
General Government
Police Department
Administration
Patrol
Detective
Dispatch
Animal Control
School Crossing Guards
Total
Fire
Administration
Control and Reswe
.Prevention
Lifeguards
Total
Streets and Roads
BeauOficatfon
Parks and Recreation
Administration
Maintenance and Improvements
Activitles
Total
Grand Total
23,036 22,635 44,369 46,785 2,416
68,106 55,752 118,870 130,120 11,250
91,142 78,387 163,239 176,905 13,666
92,093 94,879 92,632 124,511 31,879
101,322 65,019 57,586 57,643 57
132,807 167,146 261,653 318,550 56,897
326,222 327,044 411,871 ~ b00,704 86,83]
153,632 164,383 176,299 227,051 50,752
730,123 658,634 650,165 578,878 -71,287
532,456 654,495 609,686 768,647 158,961
1,084,981 1,234,060 1,232,605 1,450,471 217,866
144,936 186,988 212,069 206,106 -5,963
200,682 194,756 220,144 251,680 31,536
64,122 70,945 87,265 96,938 9,673
9,381 9,009 8,389 15,966 7,577
2,036,558 2,350,253
2,370,158 2,789,808 419,650
338,985 753,814 774,045 786,581 12,536
487,521 57,052 0 0 0
51,727 0 0 0 0
223,484 124,138 134,072 179,493 45,421
1,101,717 935,004 906,117 966,074 57,957
804,526 1,011,728 713,865 726,625 12,760
54,388 70,935 0 0 0
97,947 118,421 134,181 139, 291 5,110
170,261 247,491 794,103 631,000 -163,103
x0,650 66,035 5x,982 68.170 13.188.
308,858 431,947 983,266 838,461 -144,805
5,607,366 6,028,315 6,376,980 6,804,506 427,526
i
.-
..
2
I:
1:
City of Atlantic Beach
Combined Summary of Revenues and F~cpenditunn
Special Revenue Funds
t,
1.
l:
1.
.-.
1:
l:
1.
I:
r
1.
Actual Actual Estimate Budget Increase
1998-1999 1999-2000 2000-2001 2001-2002 (Decrease)
Cash Forvnrd 1,123,140 1,385,460 1,453,028 1,817,710 364,682
Revenues
Community Dev. Block Grant 83,971 75,028 334,072 157,050 (177,022)
Convention Oev. Tax Fund 68,998 59,411 63,800 64,500 700
Better Jax Half Cent Sales Tax 0 0 287,609 512,902 225,293
Local Option Gas Tax Fund 512,460 562,113 552,216 566,780 14,564
Police Grant Funds 52,308 57,949 73,240 33,334 (39,906)
Tree Protection Fund 825 4,392 2,000 3,000 1,000
Jax Community Foundation Fund 0 500 3,150 0 (3,150)
Total Reveunes ~ 716,562 759,393 1,316,087 1,337,566 21,479
Other Financing Sources 8,426 25,901 0 0 0
Total Resources 1,848,128 2,170,764 2,769,115 3,155,276
e~ 386,161
6cpenditures
Community Dev. Block Grent 83,971 74,866 334,072 157,050 (177,022)
Convention Dev. Tax Fund 65,626 159,808 0 30,000 30,000
Better Jax Half Cent Sales Tax 0 0 0 463,500 463,500
Local Option Gas Tax Fund 237,417 391,205 519,615 1,417,674 898,059
Police Grant Funds 51,503 65,785 73,285 33,334 (39,951)
Tree Protection Fund 0 4,686 20,783 0 (20,783)
Jax Community Foundation Fund 0 0 3,650 0 (3,650)
DIVISION TOTALS 438,517 696,350 951,405 2,101,558 1,150,153
Other Financing Uses 24,151 21,376 0 0 0 '
Cash Reserves 1,385,460 1,453,028 1,817,710 1,053,718 p63,992)
Total Expenses and Cash 1,848,128 2,170,754 2,769,115 3,155,276 386,161
Resource Allocation
Personal Services 20,638 24,435 58,309 49,000 (9,309)
Operating F~cpenses 244,577 325,642 222,704 166,884 (55,820)
Capital Outlay 101,134 101,812 598,388 816,444 218,056
Debt Service
Transfers 72,168 244,461 72,004 1,069,230 997,226
Total 436,517 696,350 951,405 2,101,558 1,150,153
l 26
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Enterprise Funds
Actual Actual Estimate Budget Increase
1998-1999 1999-2000 2000-2001 2001-2002 (Decrease)
Cash Forward 17,485,187 16,665,425 14,474,532 11,208,110 (3,266,422)
Revenues
Water Utility 2,274,465 2,372,534 2,466,571 2,617,082 150,511
Sewer Utility 3,473,615 3,679,306 4,551,516 4,176,858 (374,658)
Sanitation 1,129,568 1,197,289 1,199,973 1,304,114 104,141
Storm Water Utility 983,545 299,997 747,450 970,432 222,982
Utility Bond ConsWdion 475,982 398,613 300,000 100,000' (200,000)
Total Reveunes 8,337,175 7,947,739 9,265,610 9,168,486 (97,024)
Other Financing Sources 676,169 151 0 0 0
Total Resources 26,498,531 24,613,315 23,740,042 20,376,596 (3,363,446
Expenditures
Water Utility 2,464,035 2,514,559 2,263,205 3,147,656 864,451
Sewer Utility 3,905,731 4,124,936 5,904,521 4,989,871 (914,650)
Sanitation 1,056,769 1,092,421 1,097,145 1,238,532 141,387
Storm Water Utility 559,393 594,776 1,213,635 994,404 (219,231)
Utility Bond ConsVuction 1,627,423 1,175,661 2,033,426 4,708,687 2,675,261
DIVISION TOTALS 9,613,351 9,502,353 12,531,932 15,079,150 2,547,218
Other Financing Uses 219,755 636,430 0 0 0
Cash Reserves 16,665,425 14,474,532 11,208,110 5,297,446 (5,910,664)
Total Expenses and Cash 26,498,531 24,613,315 23,740,042 20,376,596 3,363,446
Resource Allocation
Personal Services 975,469 1,038,309 1,094,836 1,406,195 311,359
Operating Expenses 3,350,852 3,366,410 4,007,696 4,173,990 166,294
Capital0utlay 2,369,118 2,769,907 5,147,511 ' 7,186,787 2,039,276
Debt Service 1,624,800 1,673,219 1,681,889 1,694,178 11,889
Transfers 1,293,112 654,508 600,000 618,000 18,000
Total 8,613,351 9,502,353 12,531,932 15,079,150 2,546,818
.~---
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Internal Service Funds
Actual Aettul Estimate Budget Increase
1998-1999 1999-2000 2000-2001 2001-2002 (Decrease)
Cash Forvr~rd 6,709 44,846 48,734 86,681 37,947
Revenues
Clty Manager
Finance and Accounting
Public Works Administration
Fleet Maintenance
Human Resources
Total Reveunes
Other Financing Sources
Total Resources
Expenditures
City Manager
Finance and Accounting
Public Works Administration
Fleet Maintenance
Human Resources
DMSION TOTALS
Other Financing Uses
Cash Reserves
Total Expenses and Cash
Resource Allocation
155,567 223,445 250,657 270,769 20,112
671,615 702,672 868,181 1,010,485 142,304
300,573 374,043 416,488 416,840 352
221,389 245,988 217,955 235,599 17,644
115,323 121,586 155,609 179,729 24,120
1,464,467 1,667,734 1,908,890 2,113,422 204,532
95,063 16,786 0 0 0
1,565,239 1,729,366 1,957,624 2,200,103 242,479
151,269 228,266 248,121 270,737 22,616
722,830 686,047 866,843 1,010,485 143,642
306,929 376,689 382,080 416,840 34,760
221,389 235,343 217,955 242,489 24,534 '
115,612 122,153 155,944 179,729 23,785
1,516,029 1,648,498 1,870,943 2,120,280 249,337
2,364 s2,1u o 0 0
44,846 48,734 86,681 79,823 (6,858)
1,565,239 1,729,366 1,957,624 2® 242,479
Personal Services 927,268 1,085,433 1,201,419 1,370,549 169,130
Operating Expenses 471,370 551,742 527,234 _ 654,101 126,867
Capital Outlay 119,391 11,323 142,290 95,630 (46,660)
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total 1,518,029 1,648,498 1,870,943 2,120,280 249,337
28
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Trust and Agency Funds
Actual Actual Estimate Budget Increase
1998-1999 1999-2000 2000-2001 2001-2002 (Decrease)
Cash Forward 9,071,760 10,109,148 9,143,648 9,712,367 568,719
Revenues
General Employee Pension 719,169 559,234 674,858 707,070 32,212
Police Employee Pension 502,145 444,932 469,526 536,812 67,286
Fire Employee Pension 227,819 128,081 0 0 0
Police Trust Fund 139,049 37,177 61,800 28,000 (33,800)
First Night Special Event Fund 47,816 36,743 23,864 0 (23,864)
Total Reveunes 1,635,998 1,206,167 1,230,048 1,271,882 41,834
Other Financing Sources 19,475 2,594 0 0 0
Total Resources 10,727,233 11,317,909 10,373,696 10,984,249 610,553
Expenditures
General Employee Pension 225,080 233,352 263,525 281,295 17,770
Police Employee Pension 197,204 208,726 210,952 249,726 38,774
Fire Employee Pension 102,860 1,662,926 ' 0 0 0
Police Trust Fund 52,263 28,692 127,145 91,274 (35,871)
First Night Special Event Fund 25,501 38,170 59,707 0 (59,707)
DIVISION TOTALS 602,908 2,171,866 661,329 622,295 (39,034)
Other Financing Uses 15,177 2,395 0 0 0
Cash Reserves 10,109,148 9,143,648 9,712,367 10,361,954 649,587
Total Expenses and Cash 10,727,233 11,317,909 10,373,696 10,964,249 610,553
Resource Allocation
Personal Services 416,927 386,287 403,000 459,250 56,250
Operating Expenses 164,890 1,778,449 151,184 109,111 (42,073)
Capital Outlay 6,031 1,005 96,553 45,600 (50,953) i,
Debt Service
Transfers 15,060 6,125 10,592 8,334 (2,258)
Total 602,908 2,171,866 661,329 622,295 (39,034)
2'
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