Special Revenue FundsSPECIAL REVENUE ~.F. UNDS
..
f, .
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 Fiorida 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.
B.L.E.N.D. Grant -Police Grant program restricted for police expenditures as _
approved by the grantor.
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. The balance of funds not used for debt service are proposed to be
retained in the Local Option Gas Tax for future resurfacing and striping of
roads.
• Community Development Block Grant -Funds to be used for the
rehabilitation of 6 homes and demolish 3 abandoned and condemned homes
in the Donner Subdivision.
61
CITY OF ATLANTIC BEACH
SPECUU. REVENUE FUNDS
COMBINED SUMMARY OF SPECIAL REVENUE FUNDS
REVISED
ACTUAL ACTUAL
~ BUDGET BUDGET 94CREASE
1991-82 1992-83 1893-94 199495 DECREASE
CASH CARRY FORWARD
RNCMIFC 602.915 951.199 939.198 901.059 ~ (35.137)
CONVENTION DEVELOPMENT TAX 30,598 90,818 91,000 40,000 9,000
LOCAL OPTION GAS TAX 992,909 409,581 998,000 423,114 25,114
COMMUNITY OEV. BLOCK GRANT 9,468 173,887 125,000 151,434 28,494
BlE14D. GRANT FUND 27A29 23.584 22293 (1.291)
TOTAL REVENUES 432.971 837.491 677.58{ 639.811 69.257
OTHER FWANCWG SOURCES 9.737
TOTAL RESOURCES 931.886 995A27 _ 918.780 910.900 24.120
cracunm lace
CONVENTION DEVELOPMENT TAX
54.182
b6A54
150,000
(150.000)
LOCAL OPTION (iAS TAX 613,645 971,400 481,137 951,929 - (112.2(16)
COMMUNRY OEV. BLOCK GRANT 9,488 173.883 125,000 151,434
' 26,434
BlEND.GRM4TFUND 23A29 23.561 22293 H291)
TOTAL EXPENDRURES 577.903 625.108 762.721 625.858 1237.065)
OTHERF94ANC94GUSES 9.1&1 91.065
CASH RESERVES 954.199 939.198 154.059 415214 261.185
TOTALEXPENDRURESAND
CASH RESERVES 934.888 995.127 910.780 940.900 24.120
RFC111 Ri1:F X11 [N`1T1M1•
PawnW SaMoas 4.500 (4.500)
Opaatlnp El~wlsaa 6.983 169,257 134,066 151.134 17,968
CapIW Outlay 15,445 3,437 22,293 18,856
DaW Salvka
Tronakls 668.910 140Afr1 620.718 951.929 f268.769I
TOTAL 677.909 825.168 782.721 525.658 1237.065)
.. s,L . - ~ ... -..; ....
..,
CITY OF ATlANTlC BEACH
CONVENTION DEVELOPMENT TAX FUND
COMBINED SUMMARY OF REVENUES AND EXPENDITURES
Cash Carry Fenvard
RFVFNI l~
Comerxbn Developrnelrl Tex
IMerestEam4gs
TOTAL REVENUES
OTHER FINANCING SOURCES
TOTAL RESOURCES
REVISED
ACTUAL . ACTUAL BUDGET BUDGET INCREASE
1991.02 ` 1992-93 1999.04 1894-05 DECREASE
180,071 164.189 132,070 16:!,070 31,000
30,598 25,629 30,000 35,000 5,000
4.999 1,000 5.000 4,000
30,596 30,618 31,000 40,000 9,000
3.737
210.667 168,524 _ 163,070 203.070 40,000
kderfurW Tn3nsfers 54,t92 56,454 750,000 (150,000)
TOTAL. EXPENDITURES 50.192 50.454 150.000 M50,000)
OTHER FINANCING USES ~ 2,300
CASH RESERVES 154.16'9 132,070 13,070 203.070 190,000
TOTAL EXPENDITURES AND
~
CASH RESERVES
I 210.667 ~ 188,524 _ 1W.070 40,000
203,070
$E$O rR . 11 O .ATION•
Persaral Services
lY
O
E
pere
~enses
q
Capital Outlay
Oebl Service
Trarefen 50.192 58,454 t 50,000 (150.000)
TOTAL 54.182 56.454 150.000 ~ (150.000)
63
' CITY OF ATLANTIC BEACH
DMSIOWLL E%PENDITURES
r^
. SPEt:ULL REVENUE FUND
CONVENTION DEVELOPMENT TAX FUND
.-
r
.~
P RSO Al SFRVIC S•
WAGES
Salaries and Wages
OverWne
SpedalPay
SUB-TOTAL
BENEFITS
FICA
F'ensbn
FieaMh korrarne
warx~a Un«npbY con+v
SUB-TOTAL
Tdai WAGES
and BENEFfiS
Ftofossbnel Services
AooarMin9, Audit&g
Cerdradual Servkxn
Travel, Trehrkp
ComrrwrJcaUon
Postage
lllidSes
Redais, Leases
krsrrranee
Repaks, MdMenence
PrYWrq, Pub9stYrq
Advertiskq, Prormlian
OUrer Glrrrerk Charges
OKae SuppOes
Operatkp Supp9es
Books. Sub. MembersNps
IMemal Service gretpes
Total OperaWp Expanses
(: P(TA Al O11T1 AY•
Land
BtrPdrps
OObr Impnovertvsrga
EQulpnarrt
Corptrud{on h Progress
Trial CaPnal aaey
DEBT SERVICE'
Pr4rdpal
Werest
Other
Told Debl Sorvbe
TRANSFERS:
To GW(iALPROJECTS
To GENERAL F11N0
Other
Tdd Trer>sfera
DNISION TOTALS:
REwseD
ACTUAL ACTUAL BUDGET BUDGET WCRFASE
1991.82 1992-83 1997-94 1991.85 DECREASE
54.192 58.154 150.000
(150.000)
64.192 58.154 150.000 .. ~, (150 000)
64.192 58.154 150.000 H50,000)
. _..---°. -:----I
CITY OF ATLANTIC BEACH
LOCAL OPTION GAS TAX FUND
COMBINED SUMMARY OF REVENUES AND EXPENDRUF2ES
REVISED
ACTUAL , ACTUAL BUDGET BUDGET INCREASE
1991-02 ` 1002.03 1093-84 1991-OS DECREASE
Caah Cam Fownrd
~ RFVFNtfFC
' Loeal Ct+tlo0 Gas Taz
Irderesf Eamirgs
TOTAL REVENUES
OTHER FW~WdNG SOURCES
TOTAL RESOUF2CES
EXP NA IRFC
baern,~a aar~arela
TOTAL EXPEtmRUFtES
OTHER FIPW4dNG USES
CASH RESERVES
TOTALEXPENORURESAND
GOSH RESERVES
RF OtC.F I l0 -eT)ON• .
Persmal Sen4ces
CeD~ OulWy
Debt Servke
Treresten
TOTAL
922244 200.030 207.128 140.999 (69,137)
986,004 404,191 395,000 417,111 22,114
1.305 5.970 9.000 8.000 3.000
392.309 404.561 398.000 423.114 25114
513.645 971.400 IG4.177 351.929 (112.208)
513.645 971.400 464.137 351.929 H72.208)
878 91.065
200.030 207.126 110.989 212.174 ~, 71.185
714.553 _ 609. 91 605.126 564.103 /41.023)
513.645 371.400 464.137 ~ 951.929 - - H12.208)
~,~~ 971.400 _ 464.197 ~ 9~i,gZB_+~ (112208)
1
CITY OF ATLANTIC BEACH
OMSIONAL EXPENDITURES
SPECULL REVENUE F11N0
LOCAI.OPTION GAS TAX
REVISED.
ACTIULL ACTUAL BUDGET BUDGET INCREASE
1991b2 1992-93 1993A4 1994-95 DECREASE
PERSONAL SERVICE
WAGES
Setaies and Wages
Overtime
SP~~ PeY
SUB-TOTAL
BENEFRS
FICA
Ponsim
Floatth krstaarrce
wod~er a unanPwy cane
SUB-TOTAL
Trial WAGES
and BENEFRS
Pro(essbnat Servbes
Aocarxdirp, AudBrg
Cadradual Servloes
Travel, Trairdrq
Cenvm~rdcalbn
Postage
111~1iae
Rerdals, Leases
kutrarke
RepaMs, McMenenoe
PrWlrq, PubYah4q
AdveNstrp, Pranotien
Other Cured Chagas
Olfice SuppYes
OpaaBrrp SuppBes
books, Sub. Mertdterstdps
Intemel Servie Chaves
Tolat Opaatkp Expernes
CAPITAL OUTLAY'
Land
~'~
Other improvanada
F-~e~
ca,sWalen h Propresa
raw caPNal owlay
DEBT SERVICE'
Pdndpel
kderest
OI!>er
Trial Debt Service
TRANSFERS'
To DEBT SERVICE
To CAPITAL PROJECTS
To GENERAL FUND
Total Trarofars
314,712 368,263 373,137 357,929 39,792
198,933 83,137 151,000 (151,000)
513,615 ~ 371,400 +64,137 351,929 ~ (112,208)
. ., 513.845 371.400 ~. 484.137 .~. 357.929. (112.208)
..
CITY OF ATLANTIC BEACH
COMMUNITY DEVELOPMENT BLOCK GRANT FUND
COMBINED SUMMARY OF REVENUES AND EXPENDITURES
HEYENUES
Cartrnr~Ry Dava)opnent Block Greet
State Grant
Transfers - M
TOTALREVENUES
OTHER FINNJCING SOURCES
TOTAL RESOURCES
EXPENDITURF4
Operatkg E~enses
Mterkmd Treratars
TOTAL EXPENDITURES
OTHER FINANCING l/SES
CASH RESERVES
TOTAL EXPENDITURES AND
CASH RESERVES -
RFCC)1)Rr:F ~ O -"TIDM
Porsor~al Sen4ces
OD~q F->
CaWlal OutWy
Debt Service
Transfers
TOTAL
REVISED
ACTUAL .' ACTUAL BUDGET BUDGET INCREASE
1901-92 1992-03 1993.91 1991-95 DECREASE
1,104 173,883 125,000 151,434 26,134
8.362
9A68 173.883 125.000 151.434 28.434
9.166 173.863 125.000 151A34 28.434
8,363 781,273 178,419 151,434 33,015
1.103 12.010 8.581 (8.581)
9.468 173.883 125.000 151.434 28.434 '^
8,363 181,273 118,419 151,434 33,075
1.103 12.610 6.581 (6.561)
9.168 173.883. 125000 151.434 26.414
,.
67
`. .. ..
CITY OF ATLANTIC BEACH
omsloNAr_ EXPENOITUBEs
cRANrFUNOs
COMMUNITY DEVELOPMENT BLOCK GRANT
REVISED ..
ACTUAL ~ ACTUAL BUDGET BUDGET INCREASE
1991.82 1992.93 1993$4 1994-95 DECREASE
PERSONAL SERVICE
WAGES
Salvias and Wages
OvaNrna
Spedal Pay
SUB-TOTAL
BFI4EFITS
FICA
Pensbn
FieaMh Iraraarke
w«ker a Unemploy c«np
SUB-TOTAL
Total WAGES
and BENFfRS
Protessbnal Services
Axauting, AWdfrg
Cordrattrml Servloes
Travel, Trektrq
Canvrartcatbn
Postage
UBBBes
Bartels, Leases
k>suanoa
Repairs, Mektenerce
Pr4tkq, PubYattrq
Advertt^Jrq, Prorndbn
Other Crarerd Charges
Ot6oe Supplies
Opereting SrTPOes
Books, Sub, Membersttps
trternel Service Charges
Total Operet4q F~enses
PET E O m AY.
Lard
BuRdkgs
Otherlmprmerrrenb
Comtnrdbn h Progress
ToW CapMal Outlay
D BT RVI
kterest
Olhx
Tatat Debl Servke
TRANSFERS[
To GENF1tAL FUND
To
Olher
Total Transtare
DNISION TOTALS[
8,385 181,273 118,419 151,194 33,015
8,338:SS 18173 118,419 ~-~ -~ 151,434 ~ 33,015
1,105 12,810 6,581 (8,581)
is
1,103 12,810 8,581 ~ (8,581)
9.168 173.883 125.000 151.194 28.13/
CITY OF ATLANTIC BEACH
B.L.E.N.O. GRANT FUND
COMfi1NED SUMMARY OF REVENUES AND EXPENOfTURL-S
C^ch (`amr Foneard
RM~4
BJ..F.N.D. Grants
Twister from General Fund
Mterest Eamirr8s
TOTAL REVENUES
OTt{ER FIFLWGNG SOURCES
roru RESOUacEs
EXQEfiDIIS1BES
Persmal Senkes
Ch~~9 E>~~
Ceppal Ou6ay
TOTALEXPENDfiUitES
CASH RESERVES
OTNER FINIWdNG USES
707AL IXPEND17UF7ES AND
CASH RESERVES
RFCOIIfiCE At 1 OCeTh]N•
Petsonet Setvkes
Gv~9 Expenses
CapMal Ou6ay
OeU Servke
Uarxfers
70TAL
REVISED
ACTUAL, ~ ACTUAL BUDGET BUDGET WdtEASE
1991.82 X892-93 1993-84 1894-85 DECRFJISE
17,577 23,564 16,720 (6.864)
5,858 5,573 5,573
23.429 27.581 72.293 !12911
23.429 23.584 22.293 r1?911
4,500 N,500)
7,864 15,647 (15,647)
15.145 9.437 22.293 16.856
23.429 23.564 42293 (12911
23A29 ?3.564 '!?.293... ..... (12911
4.500 N,500)
7,864 15.647 (,3,6,7)
15,445 3,437 ?
23 429 23.564 2 ?283 16,856
2293 .. ~ 112911
CITY OF ATLANTIC BEACH
DMSIONAL EXPENDITURES
GRANT FUND
B.L.E.N.D. GRANT
- REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1991.92 1992-93 1993-fi4 1994-95 DECREASE
WAGES
SaWries and Wages 4.500 (4.500)
Overtime
SpedalPay
BENEFITS
FICA
SUB-TOTAL 4,500 (4,500)
Health Instxance
Worker a unemWoy Gomv
SUB-TOTAL
Tdal WAGES
and BENEFITS 4,500 (4,500)
OPERATING EXPENSES'
ProfesskxraiServkxss
Atmrmtirq, Auditirp
Investigations 4,105 8,721 (8,721)
Travel, TreWrq 3,779 8,404 (8,404)
Comrtwnlcetlon
lltPitles
Rentals, Leases
k
nurarxb
Repaks, Makrtenarra
PdMkq, PuWfshinp
AdverOsing, Fhanalon
Other Current Charges
Olfice Supplies
Operetinp Supplies 100 2.522 (2.522)
Boob, Sub, Memberships
Wemal Serv~a Charges
Total Opereting Expenses 7,984 15,647 (15,8x7)
c_:APITAL OUTLAY'
Lard
BuOdnge
Other knprovertrerds
Equipment
15,445
3,437
22,293 18,856
Coratrtx:tion h Progress
Total Cappal Outlay 15,115 3,497 22,293 18,858
Interest
Other
Tdal Debi Servke
To
To
Total Trarufers
DIVISION TOTALS' 29.129 29.584 22.299 (7.2911
70