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Special Revenue FundsIr ~r it it ~~ r r r r r r II II it ~r r r ~. :~ ,~ i'~ ~ Z ,~ !H ~ m , ' c i m ~ ~~ r i .. ~, f I r SPEC/AL REVENUE FUNDS r ,. ~. .. E 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 .. CITY OF ATLANTIC BEACH .. SPECUIL REVENUE FUNDS COMBINED SUMMARY OF SPECIAL REVENUE FUNDS .~ r. 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. n 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 .~. .~ .~ ... ... .-, .~ .. I 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 ... .~ r r .~ .~ .-. .,. 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