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General Government
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Revenues:
General Fund Resources 549,724 1,079,907 772,896 1,029,454 256,558
Convention Development 84,405 79,988 75,000 77,000 2,000
Haff Cent Sales Tax 349,221 560,092 676,868 546,349 (130,519)
Debt Service 223,554 222,013 497,379 72,086 (425,293)
Capital Project Fund 80,876 754,734 118,457 0 (118,457)
Total Revenues 1,287,780 2,696,735 2,140,600 1,724,889 (415,711)
Expenses:
General Government 549,724 1,079,907 772,896 1,029,454 256,558
Convention Development 3,291 39,870 100,000 75,000 (25,000)
Half Cent Sales Tax 0 510,317 475,977 811,450 335,473
Debt Service 220,276 220,330 546,180 71,086 (475,094)
Capital Project Fund 136,980 1,170,062 169,594 0 (169,594)
Total Expenses 910,271 3,020,487 2,064,647 1,986,990 (77,657)
Resource Allocation:
Personal Services 0 0 0 0 0
Operating Expenses 189,688 188,986 257,829 246,869 (10,960)
Capital Outlay 162,628 1,170,062 745,571 886,450 140,879
Debt Service 220,276 220,330 546,180 71,086 (475,094)
Transfers 337,679 1,441,108 515,067 782,585 267,518
Total Resource Allocation: 910,271 3,020,487 2,064,647 1,986,990 (77,657)
Summary of Authorized Positions
2002-2003 2003-2004
No positions allocated to these divisions
0 0
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General Government Non-Departmental
Code: 001-1009-519
Purpose:
This Program is responsible for the non-departmental expenses of operating City Hall.
These include the building maintenance expenses of the City Hall Complex, such as
carpentry, painting, plumbing, heating and air conditioning, and window cleaning.
Expenditures that are not attributable to any one distinct area, such as liability insurance,
and transfers from the General Fund to the debt service, capital projects, police trust, and
pension funds are also accounted for in this program area.
Issues, Trends and Highlights:
• Replacement of safety railings - $15,000
• Replacement of carpet in city hall - $15,000
• Transfer to Debt Service Fund for the early retirement of the Sun Trust Revenue Note
was completed in fiscal year 2003.
• Ten additional Christmas lights and installation - $6,500
• Transfer to Storm Water Utility fund for the Hopkins Creek Drainage project design and
land acquisition - $707,000
• Transfer to Police Grant Fund as a match to fund the new Crime Suppression Unit -
$39,271
• Transfer to City Pension Funds for pension administration expenses - $30,000
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General Fund
General Government
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages
Special Pay
Sub-Total 0 0 0 0 0
Benefits
I, FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total 0 0 0 0 0
Total Wages and Benefits 0 0 0 0 0
OPERATING EXPENSES
Professional Services 3,619 404 500 500 0
Contract Services 17,591 12,422 24,700 21,000 (3,700)
Local Travel
Communications 3,832 3,046 3,000 3,000 0
Postage 8,108 11,000 14,000 14,400 400
Utilities 16,363 15,800 18,000 18,300 300
Rentals and Leases 3,214 2,376 2,400 2,400 0
Insurance 59,415 80,603 96,677 123,169 26,492
Repairs and Maintenance 29,999 23,696 42,100 46,600 4,500
Printing and Publishing 8,894 4,432 452 (452)
Other Current Charges 20,787 6,981 31,100 500 (30,600)
Office Supplies 2,494 2,959 3,400 3,400 0
Operating Supplies 12,081 15,398 21,500 13,600 (7,900)
Books, Training, Memberships
Intemal Service Charges
Total Operating Expenses 186,397 179,116 257,829 246,869 (10,960)
CAPITAL OUTLAY
Land
Buildings 0
Infrastructure Improvements
VehiGes
Equipment 25,648 0
Total Capital Outlay 25,648 0 0 0 0
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To Debt Service 147,292 148,425 424,600 (424,600)
To Storm Water Utility 450,000 50,978 713,314 662,336
To Capital Project Fund 107,270 0
To Pension Funds 24,591 19,458 30,000 30,000 0
To Internal Service Funds 155,796 175,638 9,489 (9,489)
To Other Misc. 10,000 39,271 39,271
Total Transfers 337,679 900,791 515,067 782,585 267,518
DMSION TOTALS 549,724 1,079,907 772,896 1,029,454 256,558
Convention Development Tax Fund
Code: 120-0000-Various
Purpose:
This program is funded through the levy of the local tourist development tax. The City
receives 2% of the collections on the rental of living quarters, net of a 1 % administrative
fee charged by the County, plus interest earnings on the funds received and invested.
These funds are restricted by Florida Statute 212.0305 for the extension, enlargement,
improvement, or construction of a multipurpose convention center, coliseum, or exhibit
center, or to acquire, construct, remodel, repair or maintain one or more convention
centers, stadiums, exhibit halls, arenas, coliseums.
These funds have been specifically restricted by City of Atlantic Beach Resolution 91-5
to acquire and develop municipal parks, lifeguard stations or athletic fields.
Highlights:
• Dutton Island Park Construction is being partially paid for in the current year - $100,000
• One half of a new skateboard park to be funded anticipating that the other half would
come from donations or grants - $75,000
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Convention Development Tax Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 45,360 121,705 161,872 136,872 (25,000)
Revenues
Tourist Development Tax 80,667 72,914 73,000 75,000 2,000
Miscellaneous Collections 4,500
Interest Earnings 3,738 2,574 2,000 2,000 0
Total Reveunes 84,405 79,988 75,000 77,000 2,000
Other Financing Sources 50
Total Resources 129,765 201,743 238,872 213,872 (23,000)
Expenditures
Promotions
Contract Services 3,291 9,870
Park Improvements -Dutton Island 100,000 (100,000)
Skateboard Park 75,000 75,000
Steet Improvements
Transfer to Capital Project Fund
Transfer to General Fund 30,000
DMSION TOTALS 3,291 39,870 100,000 75,000 (25,000)
Other Financing Uses 4,789
Ending Cash 121,705 181,872 136,872 138,872 2,000
Total Expenses and Cash 129,765 201,743 238,872 213,872 (23,000)
Resource Allocation
Operating Expenses 3,291 9,870 0 0 0
Capital Outlay 100,000 75,000 (25,000)
Transfers 0 30,000 0 0 0
Total 3,291 39,870 100,000 75,000 (25,000)
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Half Cent Discretionary Sales Tax Fund
Code: 131-0000
Purpose:
To provide for the collection and spending of the recently approved additional half cent
sales tax. These funds are to be restricted for use for capital projects that are similar in
nature to those of the Better Jacksonville Plan. These projects will typically include
General Government projects such as streets, public facilities or parks.
Issues, Trends and Highlights:
• Completion of road improvements to Dewees/Coquina and Shell Streets
• Completion of Dutton Island Phase III
• Completion of Church Street Extension
• Complete Plaza. Entrance to Post Office Improvements
• Complete Town Center Improvements
• Complete Skateboard Park design
• Bike Paths on Seminole and Plaza
• City Hall Expansion
• Mayport Road Medians
• Security Systems
• Welcome sign and Landscaping
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Half Cent Discretionary Sales Tax Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Restricted 298,250 343,396 544,287 200,891
Restricted/Designated
Cash Forward 0 298,250 343,396 544,287 200,891
Revenues
Half Cent Sales Tax 346,052 553,926 525,000 535,500 10,500
Grant Proceeds 145,000 (145,000)
Interest Earnings 3,169 6,167 6,868 10,849 3,981
TotalReveunes 349,221 560,092 676,868 546,349 (130,519)
Other Financing Sources
Total Resources 349,221 858,342 1,020,264 1,090,636 70,372
Expenditures
Operating Expenses
Capital Outlay
Skateboard Park 30,000 (30,000)
Dutton Island Phase 111 18,188 (18,188)
Dewees Coquina Drainage 105,589 (105,589)
Town Center Improvements 100,000 (100,000)
Church Street 155,000 (155,000)
Plaza Entrance to Post Office 67,200 (67,200)
Bike Paths on Seminde to Plaza 217,650 217,650
City Hall F~ansion 250,000 250,000
Mayport Road Medians 235,000 235,000
Security Systems; Parks and Utilities 90,000 90,000
Welcome Sign /Landscaping 18,800 18,800
0
Transfers 0
To Storm Water Utility Fund 45,399 0
To Gov. Capital Project Fund 400,883 0
To Sewer Utility Fund 64,035 p
DMSION TOTALS 0 510,317 475,977 811,450 335,473
Other Financing Uses 50,971 4,629
Restricted 298,250 343,396 544,287 279,186 (265,101)
I Restricted/Designated
i Ending Cash 298,250 343,396 544,287 279,186 (265,101)
Total Expenses and Cash 349,221 858,342 1,020,264 1,090,636 70,372
Resource Allocation
Operating 0 0
Capital Outlay 475,977 811,450 335,473
Transfers 0 510,317 0 0 0
Total Resources 0 510,317 475,977 811,450 335,473
52
Debt Service Fund
Code: 200-0000-580
Purpose:
This fund accumulates the resources necessary to service all general long-term debt,
which is recorded in the City's General Long-Term Debt Account Group. The interest
and principal of the following governmental debt obligations are accounted for in this
fund:
• SunTrust Revenue Note
Status: Matures January 1, 2006
Rate: Varies between 4.4% to 5.85%
Payments: Quarterly
Security: Non-Ad valorem tax revenues
Purpose: Payoffballoon payment on Florida Municipal Loan Council Pooled Loan
Program -Revenue Bonds, renovate the Public Safety Building, renovate
Lifeguard building, and fund some park improvements
SunTrust Revenue Refunding Bonds
Status: Matures December 1, 2013
Rate: 4.20%
Payments: Principal annually, interest semiannually
Security: Utilities Service Tax, funding sources are Gas Taxes and Water and Sewer
Operating revenues
Purpose: Refund City of Gulf Breeze Note #2 to reduce interest rate on debt
Issues, Trends and highlights:
In 2003, the Sun Trust Revenue Note was paid off.
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Debt Service Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 117,853 121,132 122,815 74,014 (48,801)
Revenues
Transfer from General Fund 147,292 148,425 424,600 0 (424,600)
Transfer from Gas Tax Fund 71,959 71,938 71,579 71,086 (493)
Interest Earnings 4,303 1,650 1,200 1,000 (200)
Total Reveunes 223,554 222,013 497,379 72,086 (425,293)
Other Financing Sources 1
Total Resources 341,408 343,145 620,194 146,100 (474,094)
DEBT SERVICE
Sun Trust 1995 Revenue Note
Principal 114,256 119,620 468,258 0 (468,258)
Interest 34,028 28,778 6,343 0 (6,343)
Sun Trust -1999 Refunding Revenue Bonds
Principal 41,071 42,725 44,192 45,550 1,358
Interest 30,921 29,207 27,387 25,536 (1,851)
DMSION TOTALS 220,276 220,330 548,180 71,086 (475,094)
Other Financing Uses
Ending Cash 121,132 122,815 74,014 75,014 1,000
Total Expenses and Cash 341,408 343,145 620,194 146,100 (474,094)
Resource Allocation
Detrt Service 220,276 220,330 546,180 71,086 (475,094)
Total 220,276 220,330 546,180 71,086 (475,094)
54
Governmental Capital Project Fund
Code: 300-0000-Various
Purpose:
• To build up cash reserve balances for future capital expenditures, including major purchases
of equipment and vehicles, other than those recorded in the Enterprise (Proprietary) Funds
• To account for the spending of capital expenditure reserves, which include items that are not
reoccurring or that will take more than one year to complete
• To account for the costs of projects in a separate fund from the associated activity, in order to
separate the capital outlay expenditure from the operating budget
• To track funding sources specifically designated for capital projects
Issues, Trends and Highlights:
This fund is currently not needed due to the creation of the Half Cent Sales Tax Special Revenue
Fund.
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Governmental Capital Project Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Restricted 319,639 257,263 214,999 658 (214,341)
RestrictedlDesignated 225,000 209,860 0 0 0
Cash Forward 544,639 467,123 214,999 858 (214,341)
Revenues
Dutton Island Park
F.I.N.D. Grant 90.445 0
Port Authority Mitigation -Pond 40,000 0
Dutton Island Pier
F.I.N.D. Grant -Design 7,918 0
F.I.N.D. Grant -Construction 48,060 (48,060)
Adele Grage
Donations 31,325 13,068 69,397 (69,397)
From 1/2 Cent Sales Tax Fund 400,883 0
From General Fund 107,270 0
Dune Walk -Over
City of Jacksonville 24,821 89,060 0
Miscellaneous
Miscellaneous 420 0
Interest Earnings 24,730 5,671 1,000 0 (1,000)
Total Reveunes 80,878 754,734 118,457 0 (118,457)
Other Financing Sources 183,204
Total Resources 825,515 1,385,081 333,458 658 (332,798)
Public Works
Street Improvements -Misc. 0
Sherry Drive reconstruction 24,926 200,070 0
Selva Marina Streets 180,682 0
Park Improvements
Dutton Park 78,235 243,748 0
Dutton Park -Fishing Pier 3,950 35,800 71,744 (71,744)
Dutton Park -Fishing Pier Const. 0
Tide news Park
Bull Park 29,333
Adele Grage 375,842 69,813 (69,813)
Lifeguard Station
Dune Walk-Ovens 536 113,180 0
Rose Park 8,037 (8,037)
Plaza Park 8,182 0
Mayport Road Pond 7,158 0
Mayport Road Park 5,400 20,000 (20,000)
DNISION TOTALS 138,980 1,170,062 189,594 0 (189,594)
Other Financing Uses 21,412 163,204 (183,204)
Restricted 257,263 214,999 658 658 0
RestrictedlDesignated 209,860 0 0 0 0
Ending Cash 487,123 214,999 858 858 0
Total Expenses and Cash 825,515 1,385,081 333,458 658 (332,798)
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