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SECTION I 1998
DUVAL
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CERTIFICATION OF TAXABLE VALUE ert..p 3
Year taorns '
County To ATLANTIC BEACB (USD3)
(Nam, el TaNnp AuNalyl
(1) Current Year Taxable Value of Real Property for Operating Purposes ~. ` S 554 , 244.470
(2) Current Year Taxable Value of Personal Property for Operattng Purposes 5 18 , 460, 618 ,
(3) Current Year Taxable Value of Centrally Assessed Property for Operating Purposes S -(1-
(a) Current Year Gross Taxable Value for Operating Purposes (1). (2) + (3) 5 572, 705, OSfi
(5) Current Year Net New Taxable Value (New Construction + Additions • Rehabllltative S 10, 047, 425
Improvements Increasing Assessed Value By At Least 100%+Annexations - Detelions)
(6) Current Year Adjusted Taxable Value (4) - (5) ~ S 562, 65T ~ 663
(7) Prior Year Flnal GrossTaxabie Value 5 543, 563,153
(From Prior Year Applicable Form DR-403 Series)
t do hereby tartly the values shown herein to be correct to the best of my knowledge and belief. Witness my hand and official
("' signature at JACKSONVILLE Florida, thisihe 1ST dayol JULY 19 98
. . ~4.,~ . _,~r.~_ .. ~ _
i TAXING AUTHORITY: It this portion of the loan Is not completed In FULL your Authority will be denied TRIM certilication
t and possibly lose its mltlage levy privilege for the tax year. It any Ilne Is Inapplicable, enter WA or -0..
SECTION II •-- •~ . •r . ..
(8) Prior Year Operating htitlage Levy 5 2.9221 per 51,000
• (9) Prlar Year Ad Valorem Proceeds (n x (8) 5 1, 588 , 346
P-
( (10) Current Year Rolled-Back Rate (9)+(6) a 2.8229 per 51,000
t (11) Current Year Proposed Operating Miltage Rate 5 3.1721 per 51,000
(12) Check one (1)TYPE otTaxing Authorily:~
.+ aCounty ®MunlclpaUty ~Indapendent oDependent oMunitipal SeMceOMulU-County
I Special DIFVict Sp.eial DlRrkt Taxing Unit
` (13) IF DEPENDENT'SPECIAL DISTRICT OR MSTU IS MARKED, PLEASE SEE REVERSE SIDE
(14) Current Year Millage Levy for VOTED DEOT SERVICE 5 - O - ' per 51,000
(15) Current Year OTHER VOTED MILEAGE ~ 5 - 0 - per 51,000
I DEPENDENT SPECIAL DISTRICTS SKIP lines (161 thrc
r- (16) Enter Total Prior Year Ad Valorem Proceeds of ALL OEPEN
l b MSTU's levying a m(Ilage. (The sum of Llne (g) from each
(17) Total Prior Year Proceeds: (g). (16)
(18) The Current Year Aggregate Roiled-back Rate: (17)+(6)
(19) Currenl Year Aggregate Rolled-back Taxes: (4) x (1 B) ,
rclal0(stricts 5 - 0 -
Form DR-420)
5 1.588,346
5 2.8229 per 51,000
5 1,616,689
(20) Enter Total of all non-voted Ad Valorem Taxes proposed to be levied by the Principal 5 1, 816.678
r Taxing Authority, all Dependent D1strlcts, S MSTU's II any. Line (11) x Une (4)
` (21) Current Year Proposed Aggregate Mitlape Rate: (20)+(4) 5 3.1721 per 51,000
(22) Current Year Proposed Rate as a PERCENT CHANGE of Rolled-back Rate: 12.37 %
((Une 21 + Llne 18) -1.00) x 100 ~ SEPTEMBER 14 . 1998 7:15 P.M. CITY HALL -
Date,Time and Place of the first Public Dudget Hearing:
COMMISSION CHAMBERS, 800 SEMINOLE ROAD, ATLANTIC BEACH, PLORIDA 32233~~
1 do hereby certify the millages and rates shown herein to be correct to the best of my knowledge and belief, FURTHER,
I e nJry th all mitlages comply with the provisions of Section 200.071 or 200.081, F.S. WITNESS my hand and olOCial
s gnat r a Tir OP TLANTIC BEACH - - - - Fiorlda, this the 31 ~ • day of JULY _ _ _ _ 1 g 98 -
800 SEMINOLE ROAD, ATLANTIC BEACH, FL
alpnaN. dntlea Clb minhV,nre Olaeer Aannua-nyekal lounm
800 EMINO ROAD NELSON VAN LIERE, PINANCE DIRECTOR
NalYnp Adnnee ~ Name el COnuel Pena, . .
ATLANTIC BEACH, FLORIDA 32233 (904) 247-5807 (904) 247-5877
py Bwa Zip Prime NumD,r Fos NUmeer
SF~ INSTRUCTIONS ON REVERSE SIDE 155
City of Atlantic Beach, Florida ~ -
Schedute of Capital Outlay
Fiscal Year 1998-1999
Improvements
Other Than
Buildings Buildings Equlpment Vehicles Total -.
City Administration
City Clerk
Computer 2,000 2,000
Audio Tape Reformatter 2,000 2,000
Finance Department
Computer /with software 2,500 2,500
Total City Administration 6,500 6,500
General Government
Capital Project Fund
Design of Dutton Isiand Park
25,000
25,000
Beautification
Landscaping Projects:
Street ends and Beach Access
Walkway at Dewee Street
Computer
Convention Development Tax Fund
Planning and Zoning /Public Works
Remove oid community center (YMCA) and replace
Expansion of Town Center
Total General Government 100 000 104 626 1 500 206126
6,000
8,000
1,500
100,000
65,626
6,000
8,000
1,500
100,000
65,626
Community Development Biock Grant
Planning and Zoning I Public Works
Ardelia Road Water Main Replacement
Sidewalk Construction
65,000
5,000
65,000
5,000
Total Plannin and Zonin 70 000 70 000
Public Safety
Police Department
Administration
000 5,000
5
Workstations for squad room (2) ,
Patrol 500 3,500
3
Radar Units (2) ,
39,000 39,000
Patrol Car (2) 000 13,000
13
Patrol Car Equipment (2 cars ) ,
156
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Schedule of Capital Outlay continued:
I Improvements '
Other Than
Bultdings Bulidings Equipment Vehicles Total
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I Bicycle equiped (2) 2,300
2,300
Detective
Van for Investiga0ons 18,500 18,500
Animal Control
~ Cages and water system for kennal 5,000 6
000
( Truck ,
15,718 15,718
Total Police Department 15 800 86 216 102 018
Fire Department
Administration
Upgrade to Windows tJT and Office Suite 2,000 2,000
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Fire Control
Fire Hoses 5,700 5,700
Extrac0on Tool 12,000 12,000
Alr Packs (10) 25,000 25,000
Bus mirrors for engine (3) 2,000 2,000
High Rise Pack setup (2) 2,000 2,000
,_ Gear Lookers 5,000 6,000
Life Guards
Equipment -outfit new building -Contingency 9,000 9,000
Tofal Flre Department _ 62,700 62.700
t Parks and Recreation
.- Park Malntenanee
Water Fountain at Russell Park 4,000 4,000
' Boarder for Playground 7 500 7 500
(~ Total Parks and Recreation 11,500 11 500
Public Works
Public Works Administration
Lap Top Computer 1,500 1,500
Fire Safe Cabinet 1,200 1,200
Fax Machine 1,000 1,000
I Total Pubiie Works Adminlstrotion 3,700 3,700
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Schedule of Capital Outtay continued:
improvements
Other Than
Buildings Buildings Equipment Vehicles Total
Streets and Roads
Front Bucket for Case Tractor 2,200 2,200
Mower Deck Replacement (5 foot) 1,500 1,500
Truck with Topper (Small Sized) rcpt. P-14 16,000 16,000
Truck (Small Sized) repl P-12 15,000 15,000
Road Improvement projects
• Town Center Expansion 9,374 9,374
• Paving of Saratoga 1,746 1,746
• See Convention Dev. and Gas Tax funds for balance of projects.
Dust Control Projects
•
5
253
5,253
Cypress Street
• Kestner Road ,
6,303 6,303
• Dutton Road 9,951 9,951
• Gladiola Road 16,020 16,020
• Carnation Street 5,107 5,107
• Dora Street 12,402 12,402
• Budgeted In the conVact service operating line-item
Total Streets and Roads 66156 3 700 31 000 100 856
Gas Tax
Resurface
Seminole Road from AtlanGv Bivd to Plaza
48,466
48,466
Sargo Road 32,241 32,241
Skate Road 32,287 32,287
Cutlass Drive 7,180 7,180
Beach Avenue from Ahem to 7th 28,097 28,087
Beach Avenue from 10th to 16th 25,022 25,022
' 16th Street from Ocean to Beach 7,855 7,855
Sandpiper Lane from Donner to Plaza 10,964 10,984
Country Club Lane 46,998 46,998
478
70
Forrestal Circle 70,478
882
91 ,
91,882
Saratoga Circle ,
Total Gas Tax 401490 401 490
Water Utility Fund
Attantie Beach Water System
Replace 2" water main with 6" on
Country Ciub Lane from Park Terrace W. 000
35 35,000 _
to Seminole Road ,
36
000 36,000
Seiva Marina Circle ,
000
35 35,000
Jackson
Club Drive, Ocean to Beach ,
30,000 30,000
000 -
70
Lewisand Robert 70,000
40
000 . ,
40,000
Live Oak Lane ,
000
100 100,000
Ocean and 13th
Install a 6'" water Main on Richardson ,
40,000 40,000 -
000
36
Cavella Road 6" Water Main Extension 36,000
7
000 ,
7,000 .
Hydrestop valve Installer ,
158
Schedule of Capital Ou0ay continued: ,
Improvements
Other Than
Buildings Buildings Equipment Vehicles Total _
(~ Replacement of Flre Hydrants 125,000 125,000
f Mayport Road Flyover 50,000 50,000
j , Total Atlantic Beach Water S stem 597 000 7 000 604 000
(~" Buccaneer Water System
Install 6" Water Main Gavigan Road to A1A
40,000
40,000
Painting of Water Tower Carried from FY•98 45,000 45,000
Replace 2" with 6" water main Mayport Rd. 5,000 5,000
Replace three (3) meter vaults 7,500 7,500
Tie In 8' water main at Mayport Temaee 5,000 5,000
Smart Gun Replacement 2,000 2,000
Total Buccaneer Water S stem 102 500 2 000 104 500
Sewer Utility Fund
Atlantic Beach Sewer System
Upgrade of Stewart and Park St LHt Station
67,000
67,000
Force Main replacement for lift station E 125,000 125,000
Replacement of P-6 Utility Vehicle 30,000 30,000
Repair Wetwell at Seiva Norte Lift Station 20,000 20,000
Clean and televise sewer lines 30,000 30,000
Revise force mains at master lift stations 300,000 300,000
Une 1,000 feet of sewer lines at tilt stations B & C 150,000 150,000
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Total Atlantic Beach Sewer S stem 692 000 30 000 722 000
8uceaneer Sewer System
Relocate utilities for Wonderwood Expressway
600,000
600,000
(~ Chlorination System 1,000
500
2 1,000
2,500
l Upgrade to Cali-Out System 000
20 , 20,000
Liner for Navy Lift Station Wetwell ,
000
20 20,000
Liner for Westend Lift Station Wetweli , 000
15 15,000
Centrafugat Blower to repl. P.D. Blower ,
000
3 3,000
Digital Gram Scale for tab
" ,
4
500 4,500
pump with motor
Standby 3
" ,
6
500 6,500
pump with motor
Standby 4
" ,
500
8
pump with motor
Standby 6
000
30 , 30,000
Abandon Shangrl La Lift Station ,
000
15 15,000
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Standby Pumps and Motors
,
Total 8uceaneer Sewer System 685,000 41 000 726,000
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Sanitation
Twenty Yard Roli-Off Container
3,500
3,500
Total SanlWtion 3 500 3 500
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Schedule of Capital Outlay continued:. ',
Improvements
Other Than
Buildings Buildings Equipment Vehicles Total -
Storm Water Utility
Storm Drain on Donner Road from Sandpiper 100,000. 100,000
Pine Street Sturdivant to David St. 50,000 50,000
Seminole Road Seaspray to Palm St. 50,000 50,000
Construct oil skimmer basins 12,000 12,000 -
Replaee Aquatic Dr. culvert and headwalls 50,000 50,000
Reshape ditches Aquatic Dr. to Atlantic Blvd 50,000 50,000
Vacuum Jet Truck 200,000 200,000
Feasibility Study of Pump Station and Underground Utilities 100,000 100,000
Budgeted in Professional Services _
Total Stonn Water UUIty 412,000 200 000 612 000
Water and Sewer Utility Bond Construction '
Core City Protect 6,012,227 .6,012,227 -
Buccaneer Sewer Plant Expansion 2,268,121 2,268,121
City Property Meters 20,000 20,000
Total Water and Sewer UUlty Bond Construction 8,300,348 8,300 348
Fleet Maintenance
AnSfreeze recycler 2,000 2,000
Total Fleet Maintenance 2,000 2,000
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ty~41i?~) ' ~i ~.~~f~A'`i~'.~`RS~~~~r~Ji/t'.! ~:!~j`~~~lT~^ lt..~-~. ~. ~~... ~ ~"'~'}+,~, nit ~v[~~.r~v~.++~•.T t4l.. ~::~~ ~. ,-,~rv7~:`{ -
Grand Total 100.000 11,431,120 160,900 347,218 12039,238
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City of Atlantic Beach
Schedule of Intertund Transfers
Transfer Transfer
In Out
General Fund
From Water Utility 200,000
From Sewer Utility 200,000
From Sanitation 200,000
To Pension Fund
To Debt Service Fund
To First Ni ht S ecial Event 35,375
193,186
10,000
Local Law Enforcement Block Grant
From Law Enforcement Trust Fund 4,560
Local Option Gas Tax
To Debt Service Fund 85,647
Debt Service Fund
From General Fund 193,186
From Local O tion Gas Tax Fund 85,647
Storm Water Utility
Transfer from Water Utility 346,556
Transfer from Sewer Utili 346,556
Water Utility Fund
. To General Fund 200,000
To Storm Water Utili 346,556
Sewer Utiltity Fund
To General Fund 200,000
To Storm Water Utili 346,556
Sanitation Utility Fund
To General Fund 200,000
Pension Fund
From General Fund 35 375
Law Enforcement Trust Fund
To Local Law Enforcement Grant Fund 4,560
First Night Special Event
From General Fund 10,000
1 621 880 1 621 880
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CITY OF ATLANTIC BEACH
INTERNAL SERVICE FUNDS ALLOCATION
FY 1998/99
A B C D E
CITY PUBLIC FLEET HUMAN
MANAGER FINANCE WORKS ADM. 1NAINT• RESOUR.
Planning 8 Zoning 4,830 3,135 0 0 1,408
Code Enforcement 6,300 1,881 0 3,039 939
City Clerk 4,410 4,391 0 0 2,816
Building 6,300 2,508 0 3,039. 1,877
Poiice 21,420 47,038 0 87,366 35,670
Fire 22,891 28,223 0 27,349 32,853
Streets 19,741 18,816 51,765 42,543 9,387
Parks 7,140 9,407 0 0 1,877
Beautification 1,260 1,881 0 3,039 1,408
Parks Maintenance 840 3,764 0 6,077 1,408
Water 45,361 205,715 101,961 0 12,202
AB Water 0 0 0 24,402 0
Buc Water 0 0 0 9,025 0
Sewer 45,361 205,715 101,961 0 10,326
AB Sewer 0 0 0 12,124 0
Buc Sewer 0 0 0 9,146 0
Sanitation 8,400 56,446 47,059 0 0
Fleet Maintenance 421 9,407 10,980 3,039 0
Pubiic Works Admin. 8,400 12,544 0 0 3,755
Finance 8 Accounting 4,760 0 0 0 10,326
City Manager 0 9,407 0 3,039 3,285
Human Resources 2,170 6,899 0 0 0
Total Allocation 3210,005._ $627 177 $313,726 3233,227 x129,537
NOTE: Base year atiocation percentages forA thru C prepared in FY 1994/95 were
adjusted to reflect changes due to privatization, bond administration and
project oversight, and formation of a Human Resources Department.
A Allocated based on a study performed of time spent in various departments
B Aliocated based on a study performed of lime spent in various departments,
number of checks written, and purchase orders generated
C Allocated based an a study performed of time spent in various divisions
within the Public Works Department
D Ailocated based on the Ryder/MLS list of fleet vehicles assigned to specific
dept./divisions -vehicles were weighted to afford a higher atiocation to
frequently used vehicles, e.g., police cars, and vehicles with more
extensive maintenance needs, e.g., fire trucks
E Aliocated based on the number of full-time equivalent employees assigned to
specific dept./divisions
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City of Atlantic Beach
' Insurance Allocation
FY 98199 Budget
Properly, Flood & Quake
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Finance Director Bond
Boiler & Machinery
General Uabiliy 8 Public
Official Uability
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Budget
Account Allocation Total
001-1009-519.45-00 0.15 9,450
400-0000-533.45-00 0.20 12,600
410-0000-535.45-00 0.62 39,060
530-5001-541.45-00 0.03 1,890
1.00 63,000
520-1003-513.45-00 1,181 1,181
400-0000-533.45-00 0.50 2,615
410-0000-535.45-00 0.50 2,615
1.00 5,230
001-1009-519.45-00 0.50 26,800
400-0000-533.45-00 0.25 13,400
410-0000-535.45-00 0.25 13,400
1.00 53,600
001-1009-519.45-00 0.72 28,938
400-0000-533.45-00 0.16 6,431
410-0000-535.45-00 0.10 4,019
510-1002-512.45-00 0.01 402
540-5004-590.45-00 0.01 402
1.00 40,192
001-1009-519.45-00 0.33 660
400-0000-533.45-00 0.33 660
410-0000-535.45-00 0.33 660
0.99 1,980
001-1009-519.45-00 745 745
600-0000-519.45-00 3,875 3,875
Total Projected Insurance
Excluding Workers' Comp 169 803
General Fund 001-1009-519.45-00
Water Fund 400-0000-533.45-00
f'^ Sewer Fund 410-0000-535.45-00
City Manager US Fund 510-1002-512.45-00
Finance US Fund 520-1003-513.45-00
Public Works Adm. US Fund 530-5001-541.45-00
1 Fleet Maintenance US Fund 540-5004-590.45-00
Pension Fund 600-0000-519.45-00
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Account
Allocation
66,593
35,706
59,754
402
1,181
1,890
402
3,875
169 803
163'
City oFAOantic Beach
Auto Insurance Allocation
FY 98!99
General Fund
Water
Sewer
City Manager VS
Fleet Maintenance
5% Increase
# Budgeted
Account Vehicles Percentage FY 1998/99
001-1009-519.45-00 48 0.72 28,938
400-0000-533.45-00 11 .0.16 6,431
410-0000-535.45-00 ~ 7 0.10 4,019
510-1002-512.45-00 1 0.01 402
540-5004-590.45-00 1 0.01 402
Total 68 1.00 40,192
Budget FY 1998/99 40,192
Actual FY 1997!98 38,278
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City of Atlantic Beach
Uniform Accounting System Manual Guidelines
Object Classifications
FY 1998 -1999
31-00 Professional Services
Legal and medical expenses, including employee physicals, drug screening,
hepatitis shots, and edica laboratory tests.
34-00 Other Contractual Services
Janitorial and other services procured by contract or agreement with persons, firms,
corporations, or other governmental units, including work performed to repair
infrastructure. Some examples are:
Lawn service
Pest control
Polygraph testing
Uniform cleaning
Beach cleaning
Street sweeping
Permits from governmental
agencies (unless related
to a capital project)
Point repairs to lines
Employee assistance program
(EAP) fees
Tower or lift station repairs
Asphalt work
Concrete sidewalk pouring
Ditch spraying
Water and soil laboratory testing
Sludge hauling
Towing
Electrical troubleshooting
Pump and motor repairs
35-00 Investigations
Confidential expenditures handled pursuant to criminal investigations.
40-00 Travel and Per Diem
Public transportation, mileage per diem reimbursement for use of private vehicles,
and meal per diem reimbursement incidental to conducting City business or
attending a local business meeting, such as Leadership meetings at Ryan's or use of
a personal vehicle to go to the bank or between City facilities for City business.
'ote: II costs incurred for training seminars or conferences, including per diem
mileage and meal allowance, will be charged to 54-00 Books, Subscriptions,
Memberships, Training.
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165
City of Atlantic Beach
Uniform Accounting System Manual Guidelines
Object Classifications
FY 1998 -1999
41-00 Communications
Periodic service charges for telephone lines, cellulaz telephones, modem lines, cable "
television connections, beeper, and Internet user chazges.
otc: urchaseofatelephonehandsetorreplacementpagerwouldbechazgedto52-
00 Operating Supplies. Installation of a new phone line or chazges for switching a
user on the existing phone tree would be chazged to 46-00 Repair and Maintenance,
as it represents a repair or maintenance to a piece of equipment.
Police -all communication expenses will be chazged to 2001 Administration
division.
Fire -all office phone expenses will be chazged to 3001 Administration division,
cells phones and pager expenses will be chazged to user divisions.
42-00 Transportation, Postage, Messenger
Outgoing freight and express mail chazges, such as Federal Express, postage,
messenger and courier services, as well as armored car services.
43-00 Utilities
Electricity, gas, water, trash and garbage disposal, and other public utility services
provided for City operations.
44-00 Rentals and Leases
Amounts paid for the lease or rent of land, buildings, or equipment, such as propane
cylinders, copy machines and related excess usage chazges, etc. This object
classification would also be used for the lease of vehicles.
45-00 Insurance
Includes all insurance (except workers' compensation) carried for the protection of
the local government, such as fire, theft, casualty, general and professional liability
(including notary services), auto coverage, surety bonds, etc.
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166
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City of Atlantic Beach
Uniform Accounting System Manual Guidelines
Object Classifications
FY 1998 -1999.
46-00 Repair and Maintenance
The costs incur ed for the repair and maintenance of uildin s or equipment (other
than fleet vehicles -see 46-O1 below), including maintenance and service contracts
related to the buildings or equipment, computertroubleshooting and repairs/upgrades
performed by outside vendors, such as Net Age and IBM.
ote: Equipment is described as any movable, stand-alone item, versus something
that is permanently affixed to a structure or infrastructure.
46-O1 Fleet Maintenance
Contract and non-contract costs incurred from Ryder/MLS for repairs and
maintenance to fleet vehicles and small equipment.
Note: Maintenance of fleet vehicles not performed by Ryder/MLS, such as car
washes, should be chazged to 46-00 Repair and Maintenance.
47-00 Printing and Publishing
Cost of prirting, 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 placed in newspapers or periodicals will be
charged to the requesting department's ltdministrativedfvision.
Bids and request for proposal advertisements will be added to the cost of equipment
purchased or specific project, or chazged to the department/division who requested
the service.
Meeting notices will be chazged to the requesting department.
Ordinance notices will be chazged to the City Clerk's department.
48-00 Promotional Activities
Includes any type of promotional advertising.
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City of Atlantic Beach
Uniform Accounting System Manual Guidelines
Object Classifications
FI' 1998 -1999
49-00 Other Current Charges
Includes current chazges not otherwise classified -could include a contingency
amount for unanticipated, emergency needs.
51-00 Oftce 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 aze consumable within a one
mar operating cycle, that have to be reordered on a frequent basis, such as staples,
computer paper, calcu]ator paper and ribbons, etc. Office supplies with a longer life
and a cost <$1,000, such as calculators, staplers, hole punches, file cabinets, printers,
etc., would be chazged to 52-00 Operating Supplies.
52-00 Operating Supplies
Supplies consumed in the conduct ofoperations -may include food, coffee supplies,
road and other signs, lubricants, chemicals, laboratory supplies, raincoats, boots,
uniforms (purchased, not rentals), other clothing, recording tapes, film, transcript
supplies, computer softwaze, and other noncapital equipment (GFOA recommended
policy -items individually < $1,000), for example, computer printers, file cabinets,
weed eaters, etc:
52-O1 Gasoline
Monthly chazges allocated 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 chazges allocated based on usage from pump at 1200 Sandpiper Lane and
chazges incurred for direct purchase of diesel for emergency generators.
53-00 Road Materials and Supplies
Those materials and supplies used exclusively, such as lime rock and cold patch, in
the repair or construction of roads and bridges.
Note: Road signs should be chazged to 52-00 Operating Supplies. Asphalt and
concrete repairs should be chazged to 34-00 Other Contractual Services.
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City of Atlantic Beach
Uniform Accounting System Manual Guidelines
Object Classifications .
FY 1998 -1999
54-00 Books, Subscriptions, Memberships, Training
Includes books, subscriptions, memberships, training and educational costs,
licenses, such as computer solitivaze licenses, motor vehicle registration, etc.
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ote: When travel is incurred to attend an educational seminar or conference, all
costs associated with the travel, including per diem mileage and meal allowance,
will be charged to this object classification. Prior to FY 1998/99, these training
costs were chazged to object classification 40-00.
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.
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City of Atlantic Beach
Uniform Accounting System Manual Guidelines
Object Classifications
FI' 1998 -1999
Capital Assets
All expenditures charged to object classification 61-00, 62-00, or 63-00 will be assigned a unique
project number by the Finance Department for cost capita]ization tracking purposes. Project
costs to be capitalized will include permits, surveys, appraisals, design, architectural and bid
advertising expenditures, as well as, construction and construction engineering and
administration costs.
61-00 Land
Land acquisition cost, easements, and right-of--ways.
62-00 Buildings
Office buildings, firehouses, garages, pazks and recreational buildings, and
building improvements.
63-00 Improvements Other Than Buildings
Structures and facilities other than buildings, such as roads, bridges, curbs,
gutters, docks, fences, landscaping, lighting systems, pazking areas, storm drains,
athletic fields, infrastructure, e.g., pipes, lift stations, etc.
G4-00 Machinery and Equipment
. Equipment purchased that meets the capitalization policy, e.g., GFOA
recommended policy -individual item > $1,000, to be tagged and monitored
through the HTE fixed asset system.
64-O1 Motor Vehicles
Vehicles, trailers, boats, etc., that require registration with the Division of Motor
Vehicles or other state agency.
64-02 Computer Equipment
Computer equipment purchased that meets the capitalization policy.
NQ Total cost of computer "package" purchased is charged to this object
classification. If softwaze is purchased as part of the package, then it will be
charged to this account. If the software, printer, modem, disk drive, cables, sound
speakers, etc., are purchased separately and cost below the capitalization policy,
they will be chazged to 52-00 Operating Supplies.
Revised: 10/07/98 Page 6
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