Special Revenue FundsIr
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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 fee 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
• Local Option Gas Tax -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. All remaining gas tax funds have
been reserved to fund curb and gutter in the Water and Sewer Utility bond
core City project. -
• Community Development Block Grant -Funds to be used for the -
rehabilitation of property in the Donner Road area.
87
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CITY OF ATLANTIC BEACH
..
SPECUIL REVENUE FUNDS
COMBINED SUMMARY OF SPECIAL REVENUE FUNDS
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TOTAL REVENUES 739.701 171.287 68].168 081.472 118.079
OTHER FWANCO40 SOURCES
TOTAL RESOURCES
r
OTHER F04ANCINO USES
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
199496 19964(6 199617 199718 DECREASE
CASH CARRY FORWARD
RovcNUCe _ 407.0]9 547.091 51L971 626.8]9 214A67
CONVENTION DEVELOPMENT TAX 59,545 47,820 55,000 37,000 2000
LOCAL OPTION OAS TAX 421,352 433,858 120,252 417,969 8,287)
COMMUNITY DEV. BLOCK GRANT 228,283 139,462 64,6M 228,SW U1,859
PAVING AND DRAINAGE IMPROVEMENTS 18,032
POLK:E GRANT FUNO 31.789 53.721 23.560 (7!.5601
FxP N~ om~RF,ey
CONVENTION DEVELOPMENT TAX
LOCAL OPTION OAS TAX
COMMUNITY DEV. BLOCK GRAM
PAVING AND DRAINAGE B4PROVEMEM3
POLICE GRAM FUND
TOTAL EXPENDRURES
CASH RESERVES
TOTAL EXPENDITURES AND
CASH RESERVES
50.680 6.789
1.174.371 102714L ®576.422 1,206110_ 3 . eZ
11],000 74,800 31,800 4,000 87,600)
455,929 337,554 208,985 85,227 (123,758)
228,283 139,481 84,844 228,505 141,859
as,2t6
31.769 63.321 27.560 m.5601
828.981 970.182 548,789 518.730 (33,059)
2.307 41.027
347.091 311.971 620.079 092.380 385.742
1.174.578 1.023.148 876.427 1.20BA10 5]2.8@3
n.
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RFS 1R ~ ~ t .ATION•
Personal Servkn
Oparaun0 E=penaea
Capkal OWay
Debt Sarvlce
Tnnaf~ra
TOTAL
741 8,117 18,126 30.000 11,675
28,471 28,57! 37,060 18,750 (18,510)
2]2,840 158,920 57,019 779,753 122,734
568.829 478.445 240.585 89.227 (151.3581
828.981 _ 870.182 548,789 518.730 (37.0591
w.,
88
CITY OF ATLANTIC BEACH
CONVENTION DEVELOPMENTTAX FUND
COMBINED SUMMARY OF REVENUES AND EXPENDITURES
REVISED
ACTUAL ACTUAL BUDGET BUDGET WCREASE
199455 199598 199657 199798 DECREASE
Caah Cam Forward
RFVFNI IF! 164,096 88,11! 67,149 70,549 3.100
Cornentbn Deveopment Tax 32,296 43,903 35,000 37,000 2,!X10
Interest Eamkgs 7.049 3,923
TOTAL REVENUES 39.145 47.828 35.000 37.000 2.000
OTHER FWANCWG SOURCES 6.789
TOTAL RESOURCES 201.411 147.749 102.149 107.549 5.400
EXPENORU?FC_
CornenOon Development Tax ExpendRures
113.000
71.600
31.600
4.000 (27.6001
TOTAL EXPENDTURES 117.000 71.600 31.600 4.000 87.600)
OTHER FINANCING USES 2.107
CASH RESERVES 88.134 67.149 70.649 101.649 33.000
TOTAL EXPENDITURES AND
CASH RESERVES 201.141 141.749 102.149 107.549 6_400
RFSO IR - A ~ATION•
Personal Servkes
Opentlny Expenses
Gp6al OWay
Dahl Servke
Tnnsten
TOTAL
113.000 74.600 31.600 4.000 87.600)
117,Q 7/.BOQ 61.600„ 4.000 f2~001
89
_ CITY OF ATLANTIC BEACH
OMSIONAL EXPENDITURES
SPECULL REVENUE FUND
CONVENTION DEVELOPMENT TAX FUND
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P RSONA e:FRVI .
WAGES
Salaries and Wages
UrorUms
Special Pay
SUB-TOTAL
BENEFITS
FICA
Penton
Heakh Insurance
Worker d UnernDbY ~D
SUB-TOTAL
Total WAGES
and BENEFRS
Prafesalonal Servket
AccounOnp, Aud'Nnp
Contractual Senrkes
Trawl, Tralninp
Communka0on
Postage
UbTNet
Rentals, Leases
Insurance
Repairs, Maintenancs
PrlnOng, PubOahinp
AdveNtkg, Promotion
Other Cumnt Charges
Otfiea SupDOet
OperaOnp SuppOea
Boo W, Sub, MemfxMips
Intomal Sendce Charges
Total Operating Expentat
rAPITAL OUTLAY:
Land
BuOdlnps
Other Improvements
Equipment
Constnx0on ti Progress
Total Capital Outiay
DEBT SERVICE:
Principal
Interest
Other
Total Debt Service
TRANSFERS:
To CapIW Projects
To General Fund
Aida to PrNata Organlatlons
Total Transfers
OMSION TOTALS:
REVISED
ACTUAL ACTUAL BUDGET BUDGET WCREASE
199495 1998-88 1998.97 X99759 DECREASE
113,000 74,10
4,000 4,000 it
31.600 (31.600)
11],000 71,600 ]1,600 4,000 (27,600)
11].000 71,800 ]1.600 4.000 (27.800)
CITY OF ATLANTIC BEACH
LOCAL OPTION GAS TAX FUND
COMBINED SUMMARY OF REVENUES AND EXPENORURES
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
199416 199688 199617 199798 DECREASE
Cash Carrv Forward
RAY
Loa! Optbn Gas Tax
Inlxsst Eaminpa
TOTAL REVENUES
OTHER FINANCING SOURCES
TOTAL RESOURCES
FYDFIJRT IRF!
Lost OpOon Gas Taz E~sndBwaa
TOTAL E%PENORURES
OTHER FINANCING USES
CASH RESERVES
TOTAL El(PENDRURES AND
CASH RESERVES
RF90LB20E AL l OCATIONc
Parwnat SarNcas
OparaOnp Exyansas
Gpilai OWay
Dabt San6u
Transfaw
TOTAL
197.788 189.741 261.822 450.089 211.287
4os,127 122,192 420,zsz 417,966 (2x57)
12.205 11.668
421.572 477.858 420.252 417.889 12.297)
70.680
845.670 827.79 885.074 976.05$ 708.9@4
455.929 777.554 208.988 83.227 (17!.758)
485.929 777.854 208.988 98.227 (127,738)
41.027
189.741 244.812 458.089 788.H71 772.742
618.670 627,799.. ~fi~ _208.484
455.929 777.354 208.985 _ 85.227 (17!.758)
X33.929_ _77L45i _208.981 ~532L ._(127ZSBl
91
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CITY OF ATLANTIC BEACH
OMSIONAL EXPENDITURES
SPECULL REVENUE FUND
LOCAL OPTION GAS TAX
P RSONA R RVI~
WAGES
Salaries and Wailes
OveAirna
Speelal Poy
SUBTOTAL
BENEFRS
FICA
Pansbn
Heats Insunnu
worker a Unempkry Comp
SUB-TOTAL
Total WAGES
and BENEFRS
Profassbnal SeMees
Aeeountlrg, AW81np
Conwctual SeMees
Travel, Tninlnp
Communkatlm
Postage
Utilitles
Rentals, Leases
Insuranee
Regain, MaiMenanee
Printing, PubAshing
AOveNainp, Prarwtion
Other Curtent Charges
Ottke SupDOes
Opentinp Supp0es
Boots, Sub, Memberships
Intemat SeMee Charyes
Total Operating Expanses
GAPRAL OLTiLAYc
Land
Buddinps
Other Improvements
Er•vlpment
Construetlon to Progreu
Total CaplWl Outlay
DEBT SERVICE'
Principal
Interest
Other
Total Debt Service
TT ANR~FFRti
Ta DEBT SERVICE
To GAPRAL PROJECTS
To GENERAL FUND
Total Transfers
DMSION TOTALS'
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
199455 199558 199857 199759 DECREASE
351,929 307,554 208,965 85,227 (123,758)
104,000
30.000
433,929 337,864 208,986 85,227 (123,758)
133.929 377.654 208.883 83.227 (727,758)
92
CITY OF ATLANTIC BEACH
COMMUNITY DEVELOPMENT BLOCK GRANT FUND
COMBINED SUMMARY OF REVENUES AND EXPENDITURES
REVISED
ACTUAL ACTUAL BUDGET BUDGET WCREASE
Cash Carry ForwaM 1994-96 1996.96 199697 1997.98 DECREASE
RFVFNI IFC
Community DevebpmeM Bbtk Grant
226,043
132,789
84,844
228,50:!
141,859
Interest Eamkga 818
Transfer from General Fund 1.824 8.673
TOTAL REVENUES 226.263 139.462 84.614 226.603 141.669
OTHER FWANCINO SOURCES -
TOTALRESOURCES _228.2@Z _1J9.~@L 84.641 ~,¢ ~ 141869
FYPFNLIT IRFS
Community Devebpment Block Grant
228.263 139.461
84 644 228.503
141.859
TOTAL EXPENDITURES 228.283 139.461 M.64f 228.607 141.869
OTHER FWANCWG USES
CASH RESERVES
TOTAL EXPENDITURES AND
CASH RESERVES _228.2@Z X8•!61 84.844 ~TB.BQi. 1¢1,888_
RESOURCE ALLOCATION'
Personal Servbes
8,413
18,125 30,000
11,875
Operating Expenses 17,651 8,200 11,000 18,750 5,750
CapBai 0u8ay 210,632 124,848 55,519 179,753 124,234
Debt SeMce
Transfers
TOTAL X28.283_ 1]9.461 HI.Q~, ~2@•@OL@.SOL X69
93
^
CITY OF ATLANTIC BEACH
^ DMSIONAL E](PENDITURES
GRANT FUNDS
^ COMMUNITY DEVELOPMENT BLOCK GRANT
I
REVISED
ACTUAL ACTUAL BUDGET BUDGET WCREASE
PERSONAL SERVICES' 199496 1995-88 1996.97 1997-09 DECREASE
WAGES
Salarln and Wages 5,849 10,500 30,000 13,500
Overtime
Special Pay
SUBTOTAL 8,648 16,!100 30,000 13,500
BENEFRS
FICA 438 1.265 (1,265)
Pansbn
Health InsurarKa
Worker E Unempby Comp 328 360 (360)
SUB-TOTAL 764 1.826 (1.625)
Total WAGES
and BENEFRS 6,413 18,126 30,000 11,875
OP RATIN • XP Nc c•
Profesalaui Servkes
B,IX)1
8,885
5,000
10,000
5,000
AccountG+p, Auddinp
Contractual Servkes 7,659
Tavel, Trainkp
Communkatbn 601 404 1,560 (1,560)
PottaOs
U6fities 208 473 1,440 8,000 4.560
Rentals, Leases
Insurance 351 438 750 750
Repairs, Maintenanu
PrinOnO, Pub6thinp
AdveNainp, Prarwlian
Ottwr Cunard Charges 298
Offics SuppOes 2,425 3,000 (1,000)
OpenUny SuppOes
Books, Sub, MembenNps
Inlemat Servke Charges
Total Operating Expenses 17,651 9,200 11,000 16,750 6,750
CApfTAL OUTLAYe
land
BuOdinps 164,060 102,302 55,519 134,753 79,234
ONer ImprwemeMs 16,260 22,548 45,000 45,000
Equipment 8,292
l.onaWctlon h Progress
Total Capital Outlay 210,672 124,948 66,1518 179,753 124,234
DEBTSERVICEe
Prbrcipal
Inlereat
Other
Total Debt Service
TRANSFFRC•
To GENERAL FUND
To
Other
Total Tranafers
DMSION TOTALS' _ 229.263 1]9,181 84,814 226.50] 141.859
94
CITY OF ATLANTIC BEACH
PAVING AND DRAINAGE IMPROVEMENT FUND
COMBINED SUMMARY OF REVENUES AND EJ(PENORURES
Cash Cam Forward
opVFUt IFe
pnWct Faas
Intarast Eaminps
TOTAL REVENUES
OTHER FINANCWO SOURCES
TOTAL RESOURCES
YPENEYPENE DITLRF~
Pavinp and Dralnapa Imptownwnt Fund
TOTAL EXPENOtTURES
OTHER FINANCING USES
CASH RESERVES
TOTAL EXPENDITURES AND
CASH RESERVES
aFern ionF el r nnennu•
Psrsonai Servkss
Opsratlnp Expenses
GPBai OuWy
Dsbt Servlu
Tnnsten
TOTAL
REVISED
ACTUAL ACTUAL BUDGET BUOOET INCREASE
1994-08 1996-08 199817 199718 DECREASE
49.184 66.218
12,990
3.042
18.0]2
65.218 65 216
65.21 B
66.218
68.218
85.218 88.218
65.218
88.218
r
95
..
CITY OF ATLANTIC BEACH
^
DMSIONAL EXPENDITURES
SPECIAL REVENUE FUND
^ PAVING AND DRAINAGE IMPROVEMENT
REVISED
ACTUAL ACTUAL BUDGET BUDGET WCREASE
199495 199596 199897 199798 _DECREA$E
PERSONAL SERVICES:
WAGES
SalaAes and Wages
Overtime
Speclat Pay
SUBTOTAL
BENEFITS
FICA
Pansbn
Heatlh insurance
Worker b Unampby Comp
SUB-TOTAL
Total WAGES
and BENEFRS
Professlonat Servkes
Acwundng, AudAing
Contnttual Servkes
Travel, Tnlning
Communkatkxr
Postage
Utilities
Rentals, Leases
Insurance
ReDain, MalMenanu
Printing, PubBahbp
AQvertlsirq, Promotbn
Other CurtsM Charges
Offks SupDAes
Operating SuppBes
Boob, Sub, Memberships
IntertW Servke Charges
Total Operating Expanasa
.APRA O IT AY•
Land
BuAdings
Other ImprovemeMS
Er•uipmeM
ConsWc6on N Progross
Total Capital Outlay
DEBT SERVICE:
Principal
Interest
Other
Total Debt Sarvica
TRANSFERS:
To General Fund 65,215
To
To
Total Transfers 65,218
DMSION TOTALS: 85.218
96
CITY OF ATLANTIC BEACH
POLICE GRANT FUND
COMBINED SUMMARY OF REVENUES AND EXPENDRURES
REVISED
ACTUAL ACTUAL BUDGET BUDGET WCREASE
199456 199898 199857 1997.88 DECREASE
n+~h Cam Corward
RCS
B.LE.N.D. GnMa
2],120
77,278
17,870
(17,870)
Tnnafer ham General Fund 6,Na1 18.087 3,890 (5,890)
IMarest Eaminps (131
TOTAL REVENUES 71.789 63,721 27.660 (27,8601
OTHER FUUWCWO SOURCES
TOTAL RESOURCES 71.769 5].]21 2].560
t•recunm race
B.LE.N.D. GnM E~enditurea
71.769
S7.]21
27.560
Q7.560)
TOTAL ExPENDITURES 71.769 67.721 27.560 (27.6601
OTHER FINANCING USES
CASH RESERVES
TOTAL EXPENDRVRES AND
CASH RESERVES 71.769 6].721 2].560 12].5601
rtcennacc et r nrtennv
Perwnsl Sendus
741
OpenUny E~ensas 6,820 18,771 22,060 (12,060)
Gplhi Outlay 22,208 34,072 1,500 (1.500)
DaW Senrke
Tnnsfen 1.074
TOTAL 71.789 87.721 27.880 127.584)
97
CITY OF ATLANTIC BEACH
DMSIONAL EXPENDITURES
GRANT FUND
POLICE GRANT FUND
P RcONAI c RIP..F
WAGES
Salaries and Wages
OverOrtta
Special pay
SUB-TOTAL
BENEFRS
FICA
Pensbn
Health Iruuranee
Warfcer a Unempby comp
SUBTOTAL
Total WAGES
and BENEFRS
Profnslonal Servkes
AteounOnp, Auditirp
Imestlpations
Travel, Tnlninp
Communkatbn
Postage
UtlWes
Rentals, Leaaes
Insurance
Repairs, Maintenance
Printlrp, PubOShkg
Advertising, PrortwOon
ONer Current Charges
Olfiee SuppOes
Opendlrq SuppOes
Boob, Sub, Memberships
Intertul Servke Charges
Total Operating Expenses
CAPITA O K Ar
Land
BuOdings
Other Improvements
Equipment
Construetbn h Progmss
Total Capital Outlay
D BT c RVI .
Principal
Interest
Other
Total Debt Service
T AN F Rc•
To General Fund
To
Other
Total Transfers
OMSION TOTALS
REVISED
ACTUAL ACTUAL BUDGET BUDGET WCREASE
199453 199596 1998.97 199758 DECREASE
741
741
7N
8.300 12,000 (12,000)
3,271 3,750 4,300 (4 500)
J,S49 3,924 3,560 (S 560)
9,920 18,174 22,060 (22,060)
2z,2o6 sa,on 1,300 (1,500)
22,208 04,072 1,600 (1,600)
1,075
1,073
]1.769 6]A21 27.660 12].660)
98
99