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CITY OF
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Date: October 27,1998
To: The Honorable Mayor and City Commissioners
r From: Jim Jarboe, City Manager
~ Re: 1998-1999 Annual Operating Budget
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800 SEh11NOLE ROAD
ATLANTIC BEACH, FLORIDA 32273.3443
TELEPHONE (904) 247.3800
FAX (904) 247-3803
SUNCOAI 832.3800
The Annual Budget for fiscal year 1998/99
was approved by the Commission on
September 28'" 1998 at a Public Hearing. The
base budget was approved as proposed by the
City Manager with a few changes which
enhanced the level of service in a number of
areas. There are many exciting issues facing
the City, perhaps more this year than any other
year before. The annual challenge of
appropriating the City's resources for the wide
variety of programs was a difficult challenge
for both staff and the City Commission.
Some of the highlights of the approved
final budget are as follows:
• Funding for an enhanced level of
service, sec below.
• No utility rate increase.
• Addressing all safety issues.
• Addressing all legal regulations
and requirements.
• No new debt.
• Balanced budget for each fund.
• Maintaining a 25% operating
reserve balance in all major
funds.
• Annual raises included.
Enhanced Levels of Scrvicc Added
During the budget workshops, the City
Cotmission selected from a list of
proposed enhancements to .the existing
level of services, a number of items to be
added to the base budget. The following
are some of the major items which were
added at these workshops and
subsequently approved in the public
hearings with the adoption of the final
budget.
• Millage increase of .25 mills
adding $136,017 to the budgeted
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ad valorem tax revenues for the
General Fund.
• Two additional police officers
• Two police patrol bicycles to
initiate a new bike patrol
program
• One additional animal control
officer
• One additional part-time
recreation administrative
assistant.
• One additional life guard tower
and funds to man it
Format Change
At the request of the City Commission to
make the budget process more easy to
understand, the budget document has been
reorganized by function or program. The
old format is used by the Finance
Department for tracking expenditures by
'fund type. However, it is my belief that
the budget document should be created to
help the City Commission and citizens
make level of service decisions. All
schedules previously provided in prior
yeaz's budgets have been included in the
document, they are simply organized and
summazized in a different order. Also,
added foryourinformation,isanappendix
beginning on page xxx which contains
various schedules of allocated expenses,
payroll, and the Uniform Accounting
System Manual Descriptions for the line
item accounts.
As you review the budget you may notice
that some line items show large increases
or decreases from the fiscal year 1997/98.
This is in part due to changing where
some types of expenditures have been
charged in the past and budgeting them to
the appropriate line item per the Uniform
Accounting System Manual. It is
important to look at the bottom line for
that expense category to see if there has
been a change in funding level. These
changes help us to compaze various types
of expenses to those of other cities which
also use the uniform accounts.
Budget Overview
General Fund
Page 15
Revenues
The primary reason for the increase in
General Fund revenues is that ad valorem
tax proceeds are expected to be
$1,727,043 which is $223,897 more than
fiscal yeaz 1997/98. This increase is due
to two factors. One is the change in the
City's millage rate of .25 mills from
2.9221 to 3.1721. The increase in millage
is expected to bring in $136,017 in
additional tax proceeds. The second
factor responsible for the increase in
projected tax proceeds is the increase in
existing assessments and the addition of
new assessments from the Duval County
Property Appraiser. The increased and
additional assessments should generate
$87,880 in tax proceeds.
Also noted on the Summary of General
Fund Revenues on page 21-22, in the
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category of revenues called
Intergovernmental Revenues, there is a
decrease of $98,959. This is partially due
to the reduction in Barge Canal Tax
Refund monies which were budgeted in
the General Fund in Fiscal Year 1997/98.
The small remaining portion of $35,916 is
to be received in fiscal year 1998/99 and is
budgeted in the Capital Project Fund.
This is the final year the City will receive
Barge Canal Tax Refund monies.
Expenditures
Total expenditures budgeted are
$5,673,331 and aze $60,650 less than
fiscal year 1997/98. The reduction in the
transfer to the Debt Service Fund of
$99,320 and to the transfer to the Capital
Project Fund of $131,250 aze the primary
reasons for the overall decrease in the
General Fund total expenditures.
Another notable decrease shown on the
Summary of General Fund Expenditures
on page 23 is that the Code Enforcement
Division of Public Safety has a large
seduction in projected expenditures. This
is due to a contract for the Risk
Management Program and Process Safety
Management which was anon-recurring
expenditure in Fiscal Year 1999.
The Beautification budget shows a
reduction partly due to the First Night
budget being moved from the General
Fund to a separate special event fund so
that their funding can be carried over from
year to year.
These decreases are somewhat off-set by
the increases in Public Safety, Police and
Fire Divisions.
The General Fund currently does not have
a budget for some of the major capital
projects which have been discussed
recently. For example, Bull, Tresca and
Dutton Parks all have cash reserves
designated for them in either the General
Fund or the Capital Project Fund. With
the exception of $25,000 for the design of
Dutton Island, there aze no funds
appropriated for these projects. When
bids are awarded and cost estimates are
approved, the budget will be modified to
appropriate the necessary funds from
reserves for those types of projects. The
plans for each of these proj eels at this time
have not been approved and as such,
budgeted costs have yet to be finalized.
Funding for major capital improvements
and the subsequent on-going maintenance
continues to be a topic of discussion.
Expenditures for the various programs
funded by General Fund resources are
discussed with their respective
departments to follow.
Governing Body
Page 30
Revenues
This program is funded with General Fund
Revenues.
Expenditures
Total programed expenditures for the City
Commission are $30,215 and aze
estimated to be $3,408 lower than the
current year. The reduction is primarily
due to reducing the budget for items
related to printing and reproduction which
are to be expended in the City Clerks
budget.
City Administration
Page 39
Revenues
The City Clerk and Legal Counsel budgets
aze funded by an allocation of General
Fund Revenues. The City Manager,
Finance and Accounting and the Human
Resources Departments aze funded
through an allocation of Internal Service
Charges.
Expenses
As a whole, expenditures for City
Administration aze expected to be only
$16,827 more than the Fiscal Year
1997/98. The increase is primarily due to
wages which includes the upgraded
position from part- time to full-time in the
Clerk's Office. This increase is partially
off-set by the a small reduction in
operating costs as well as the reduction in
debt service. The reduction in debt
service is due to the loan for the AS/400
computer being paid-off in the can ent
year. The Finance Department will be
researching the City's computer needs as
future up-grades are going to be required
by our soltwaze vendor in the next few
years. Total expenses for City
Administration are budgeted at
$1,222,329.
General Government
Page 51
Revenues
This program area is funded by General
Fund revenues for the Non-Departmental
and Beautification divisions of the
General Fund. The Convention
Development Revenues have been a
steady source of funding and can be used
for recreational improvements according
to City Ordinance. These funds are
typically budgeted to be transfen ed to the
Capital Project fund when projects are
approved.
The revenues for the Capital Project
Funds are transfers and one time deposits
with reservations for particular purposes
such as the Cross Florida Barge Canal Tax
Rebate monies to be used for recreationa]
purposes.
The revenues for the Debt Service Fund
aze transfers from the General Fund and
the Gas Tax Fund for the payment of
principal and interest on long term debt.
Expenses
As mentioned above, the expenses in the
General Fund have been reduced for the
transfers to Debt Service and to Capita]
Projects. This yeaz, the budget for General
Government reflects funding for a new
building in Russel Pazk to replace the
structure currently occupied by the
YMCA. Also approved were funds to
expand the azea known as "Town Center".
Both of these projects will require the use
of cash balances previously accumulated
in the Convention Development Tax
Fund.
The Capital Project Fund has appropriated
$25,000 for the match to fund the design
ofDuttonIslandImprovements. There are
a number of projects which have been
discussed, however they are not included
pending final approval of plans, grants
and bids.
Debt Service has been reduced due to the
pay-off of the Sun Trust lease purchase
and the Barnett Capital lease. The
remaining debt service is for the public
safety building improvements and the
paving and drainage improvements to
section "H".
Zoning and the Building divisions
reflect minor adjustments and represent
providing the same level of service as
fiscal year 1997/98.
Public Safety
Page 75
Planning and Building
Page 63
Revenues
An allocation of General Fund resources
fund the Planning and Zoning and
Building divisions. The C.D.B.G. grant is
an annual allocation from the City of
Jacksonville and funds approved projects.
The Mayport Improvement Grant was a
one-time occurrence and as such, a budget
will not be apart of the City of Atlantic
Beach's budget in the future.
The revenues from the Tree Protection
Fund are to be used to plant trees
throughout the City upon recommendation
of the Tree Conservation Board and the
City Commission as well as the
Beautification Advisory Committee and
the City Manager.
Expenditures
The expenditures for this area are down
$49,265 from the fiscal year 1997/98.
This is from a reduction of funding from
Community Development Block Grant
and from the elimination of the Mayport
Waterfront Grant Fund. Also the budget
for the tree protection fund shows a
minimal amount of budgeted funds due to
the absence of requests for their
expenditure.
The expenditures for the Planning and
Revenues
Revenues for Public Safety are mostly
provided for by the General Fund.
Proceeds from small grants, confiscations
and receipts of a portion of court costs
from Duval County are restricted for
police related expenditures.
Expenditures
The total Public Safety expenditures are
$3,543,206. This represents an increase
over fiscal year 1998/99 of $48,305. The
increase in total expenditures is explained
by division below.
Police Department
Page 76
The total budget forthe Police Department
is $2,170,725 and indicates an increase of
$75,420 over fiscal yeaz 1997/98. This is
due to the addition of two police officers
and one additional animal control officer.
This is somewhat off-set by turnover in
the departmentwhich helped keep salazies
down and a reduction of capital purchases
of $29,501. This reduction is primarily
due to the Patrol Division buying fewer
vehicles.
Fire Department
Page 91
The total Fire Department expenditures for
fiscal year 1998/99 are estimated to be
$1,263,426 and are $32,718 higher than
the fiscal year 1997/98 expenditures. The
increase is comprised of wage increases as
well as a small increase in operating
expenses partially off-set by a decrease in
capital outlay. The decrease in capital
outlay is primarily a result of the non-
recurring expenditure for the new
lifeguard building. Part of the overall
increase will be to add one additional
lifeguazd tower on the beach. The
lifeguard budget is fully funded by the
City of Jacksonville as part of the Inter-
local Agreement.
Code Enforcement
The Code Enforcement budget reflects a
decrease of $49,633 and is almost all
attributable to the non-recurring expense
of the Process Safety Management and
Risk Management Program in the fiscal
yeaz 1997/98 budget.
Public Works
Page 113
The Public Works Department is the
largest of all City departments with a
diverse array ofresponsibilities. The total
expense budget for all divisions for fiscal
year 1998/99 is $20,108,769.
Revenues
Revenues for all programs are about the
same as the fiscal year 1997/98 with only
a $172,540 increase overall from the
current yeaz. Some of the growth inutility
revenues is off-set by a reduction in the
amount budgeted for interest earnings
based on a conservative interest rate and a
projected declining cash reserve balance.
The estimation of a decline in cash
balances is in anticipation of getting some
of the major capital projects under way
this year.
One major issue for the Water, Sewer and
Storm Water Utilities is the increase in
debt service costs. The debt service for
the utilities combined increased by
$395,525 from $1,314,071 to $1,709,596.
This increase is allocated between the
three utilities related to theirportion ofthe
debt outstanding.
Public Works Administration
Page 115
Revenues
The revenues are generated from internal
service charges to the other Public Works
Divisions for administration. Revenues
will always equal expenses.
Expenses
The expenses of the Public Works
Administration are $313,728 and are
$13,301 morethan lastyeaz. The increase
is due primarily to equipment maintenance
and salaries and represents funding the
current level of service.
Street and Road Maintenance
Page 117
Revenues
This is a division of the General Fund and
is funded with an allocation of its
revenues.
Expenditures
The total budget for this division of the
General Fund is $794,373 and is $92,370
more than the fiscal yeaz 1997/98 budget.
The increase is attributable to the purchase
of two vehicles compazed to one in fiscal
yeaz 1997/98 and the funding of a dust
control project.
Local Option Gas Taa
Page 119
Revenues
Local Option Gas Tax revenues are
anticipated to be $445,000 with interest
earnings and are to be used for road and
street improvements, maintenance or debt
for related items.
Expenses
The proposed budget includes $85,227 for
debt service and $401,490 for street
resurfacing. The streets to be resurfaced
were selected by the public works director
as the highest priority. The Gas Tax Fund
is expected to have on hand a cash reserve
at yeaz end of $870,000. This cash
balance has been designated by the City
Commission for the Core City Project.
Water Utility Fund
Page 121
Revenues are generated from fees and
interest earnings and are expected to be
$71,975 more than the cun•entyeaz. There
is no rate increase again this year. The
total revenue increase is due in part by
new customers and in pazt to a higher
estimate for delinquent charges.
Expenses
The total expenses for the Water Utility
are estimated at $2,943,249 which is
$403,825 more than fiscal year 1997/98.
The total expenses are however, $768,382
more than the proposed revenues. This
$768,382 represents spending of some
cash reserves to fund high priority capital
outlay. Personal services and operating
expenditures are just slightly more than
fiscal yeaz 1997/98 and almost all of the
increase in the total budget is attributable
to an aggressive program of capital
spending.
For the past few yeazs the Water and
Sewer Utility Funds both have spent very
little on system improvements and the
result is rising maintenance costs. This
year the City is committed to an aggressive
capital improvementplanwhich addresses
many of the projects which have been
deferred in the past. The plan is to
accomplish this by using built up cash
reserves in excess of a 25% operating
reserve and funds set aside for the Core
City project. Some ofthe major expenses
planned aze projects which include
$346,000 for replacing 2" water mains
with 6" and $45,000 for painting a water
tower carried over from the previous year.
In addition to these aze also $125,000 for
a fire hydrant replacement program and
$50,000 for the potential expenditures
related to the Mayport Road Flyover. The
Water Utility Fund will contribute
$200,000 for Core City Drainage project
related expenses by a transfer to the Stone
Water Utility.
Also included is an increase in debt
service cost of $76,140 for the Water
Utility portion of the first installment of
bond debt which includes a principal
payment. The debt service should remain
level from this year forward with only
minor variations over the years until
maturity.
The Water Utility will continue to
contribute $200,000 to the General Fund
which is generated from the outside City
rates of the Buccaneer System.
Sewer Utility
Page 126
Revenues .
This budget was balanced using revenues
without rate increases and accumulated
reserve balances. All revenue estimates
were adjusted upward minimal amounts to
reflectcunenttrends. Thetotalincreasein
projected revenues is $90,878 more than
the fiscal year 1997/98 budget. Total
revenues generated from the Sewer Utility
are proposed at $3,390,848.
Expenses
The total expenses budgeted for the Sewer
Utility are $4,894,522. This represents a
$1,366,955 increase over fiscal year
1997/98 and it is $1,503,674 more than
budgeted revenues. This budget reflects a
reduction in operating expenses of
$126,781 related to a reduced budget for
repairs to the system and a $247,140
increase in debt service for the same
reason as the Water Utility mentioned
above.
The key reasons for the overall increase is
the inclusion of $600,000 for the
relocation of Wonderwood Expressway
utilities associated with the Buccaneer
Division. The City will pursue getting
reimbursed for some of the cost of this
project. Other projects include $125,000
for the force main replacement at lift
station "E" and an upgrade to the lift
station at Stewart and Park Street. Also
there is $300,000 budgeted to revise the
force mains at master lift stations and
$150,000 to line 1,000 feet of sewer lines
at lift stations "B" and "C".
The Sewer Utility will contribute
$200,000 of its reserves to the Storm
Water Utility to help fund Core City
project related expenses this yeaz.
The Sewer Utility will also continue to
transfer $200,000 to the General Fund
from its outside City rates of the
Buccaneer System.
Sanitation Utility
Page 131
Revenues
Revenues for the Sanitation Utility aze
proposed at $1,094,000 and are $14,505
higher than the expenses which are
$1,079,495. TheSanitationUtilitybudget
has again been balanced without the need
for a rate increase.
Expenses
During fiscal year 1998/99, the Finance
Department will be working with the City
of Jacksonville to determine the amount
owed per the inter-local agreement for
tippage related to new commercial
customers. The amount estimated for the
cumulative total for prior years and the
current year have been budgeted for at
$30,000. Also included was $9,000 for
holiday pick-up which was not budgeted
for in fiscal year 1997/98. These t•vo
increases along with the annual contract
increase for the consumer price index
(C.P.I.) were off-set bythe re-allocation of
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internal services. In the past few yeazs
these expenses were not were not adjusted
for privatization. This reduction was
$45,188. The total reduction in the
Sanitation budget of $19,505 is also partly
due to the reduction of expenditures
related to recycling.
The Sanitation Utility will continue to
transfer $200,000 to the General Fund.
Storm Water Utility
Page 134
Revenues
Storm Water Utility fees are budgeted at
$245,000, the same as last yeaz. Also
included in the revenues are transfers from
the Water and Sewer Utilities to pay for
the Storm Water portion of the debt
service and a portion of the capital
projects related to the Core City project
area. The transfer for debt reflects foe the
first principal payment as was the case
with both the Water and Sewer Utilities
for their portions. Total revenues
'proposed including transfers is $953,112.
Expenses
The total budget for the Stonn Water
Utility is $1,063,111. This represents an
increase of $655,007 over the fiscal yeaz
1997/98 budget. This is primarily due to
the $72,245 increase in debt service costs
and the inclusion of $212,000 of capital
outlay. These projects include $100,000
for storm drainage on Donner Road and
two other small projects. Also included is
$100,000 to study the feasability of
underground utility and the addition of a
pump station for the related Core City
Project. The budget also includes
$200,000 for the funding of a vacuum
truck should the Core City plan when
approved require one.
Utility Bond Construction
Page 137
Revenues
This program is funded by the proceeds of
the 1996 Utility Revenue Bonds and
interest earnings on those proceeds.
Expenses
Project estimates change fromyeaz to year,
but the total allocation for this program
does not. The original proceeds with
interest earnings less what has been
expended to date aze estimated to be
$8,300,348. This is the budget for fiscal
year 1998/99 and it will be adjusted as
final costs aze realized. Currently all
remaining funds have been programmed
for the Buccaneer Wastewater Plant
Expansion and the Core City Project. A
small amount has been budgeted for
meters for City water consumption
monitoring.
Fleet Maintenance
Page 141
Revenues '
Revenues for this fund aze generated
through intemal service chazges. These
revenues aze chazged to the users based on
the number of vehicles associated with
that division and are equal in total to the
budgeted expenses.
Expenses
The total expenses proposed for the Fleet
Maintenance Division of Public Works is
$233,226 and is $4,742 less than the
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fiscal year 1997/98 budget. This
operation was privatized in fiscal year
1997/98 and as such contains no proposed
salary amounts.
Pension
Page 143
Revenues
The pension revenues include a large
increase in earnings on investments.
These earnings fluctuate with mazket
adjustments and have been doing well
recently.
Expenses
The expenses reflect a moderate increase
in benefits to be paid. The budget was
prepazed without the benefit ofthe Annual
Actuary Report which has not been
delivered to the City at this time. Upon
receipt of this report, the budget will need
to be amended to reflect revised estimates.
The pension budget includes $35,375 in
expenses to be reimbursed by the General
Fund. This amount is down $7,125 from
fiscal year 1997/98 due to the reduction in
pension attorney fees. The pension
ordinance should be completed and the
attorney's fees are expected to decrease.
Conclusion
It is again with great pleasure that I submit
this Fiscal Yeaz 1998/99 Annual Budget
with all of the goals substantively
addressed. As you are aware, this is
perhaps one of the most aggressive
spending plans ever and I am looking
forwazd to addressing the planned
improvements as well as implementingthe
service level enhancements which have
been budgeted this yeaz. I believe this city
has much to be proud of and when this
year is over, I expect many citizens will
notice a significant improvement in their
community.
Respectfully submitted,
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J es R. Jazboe
City Manager
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The City of Atlantic Beach
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,., The City of Atlantic Beach is a full service, ocean front community originally incorporated in 1926
~ as the Town of Atlantic Beach. The City contains approximately three square miles of land,
` ' predominantly residential in character. The City also incorporates almost two miles of ocean beach
as its eastern boundary. The 1997 population is estimated at 13,300, but due to the City's operation
of the Buccaneer district utilities and mutual aid agreements for Police and Fire services, the urban
service area of the City includes more than 25,000 people.
~ Atlantic Beach's population experienced a dramatic growth period between 1980 and 1990, but has
settled into a somewhat slower, steadier growth over the past seven years. Atlantic Beach has an
average 2.5 persons per household, a rate which has declined from 2.70 in 1995. Much of the
• development in the City has been residential, with Single-family lots accounting for more than 55%
of the developed land area. Undeveloped land within the City totals only approximately 10% of the
i incorporated land area, or about 200 acres.
,,, The City ofAtlantic Beach is economically strong, with a stable tax base, healthy commercial business
j districts and above average income levels. The average household income level in Atlantic Beach is
` at or above the median income for the Jacksonville metropolitan area. Taxable land values have also
steadily increased since 1980. The City contains a relatively small pocket of substandard housing
units, the majority of these are located within a geographically defined area which has been the target
of major rehabilitation efforts by the City. The overall condition of the housing stock within that
target area has shown a marked improvement since the inception of the rehabilitation program.
~' City of Atlantic Beach I
I Estimated Population
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XBP7ITXB BEdCH ""
Comprehensive Pfan Scale: 1" = 2,000 ft. --
City of Atlantic Beach,
Florida N
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City of Atlantic Beach
Budget Calendar
Fiscal Year 1998-1999
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May 4 to Preparation of budget requests on-line, current yeaz Department Heads
June 10 budget review.
June 10 Submit Detail Budget Requests on-line Department Heads
June ] 0 to Review of on-line requests, Meetings with Department City Manager
July ] 0 Heads for explanations and justifications Finance Director
Department Heads
July 1 Receive Certification of Taxable Value Property Appraiser
July 1 to Preparation of Proposed Budget City Manager
August 7 Finance Director
Department Heads
July 20 - 31 State Revenue Estimates provided Department of
Revenue
July 13 or City Commission to adopt proposed millage rate and City Commission
July 27 schedule a public hearing to consider the Tentative
Millage Rate and Tentative Budget. This information is
to be presented to the property appraiser within 35 days
of Certification of Value (August 4,1998).
August 12 Proposed Budget submitted to the City Commission City Manager
Finance Director
August 24 Tax notifications to be mailed within 55 days of Property Appraiser
Certification, (TRIIvI notice of proposed property taxes).
August 17 to City Commission Workshops to review Proposed Budget City Commission
August 26 Suggested meeting dates: Monday, August 17th; City Manager
Wednesday, August 19'" and Wednesday. August 26th. Finance Director
Department Heads
August 28 Advertise in paper for public hearing on adoption of Property Appraiser
Tentative Budget and Proposed Millage (the property City Clerk
appraiser will also notify property tax payers with TRIM
Notice ).
September 14 Must hold public hearing to adopt the Tentative Budget City Commission
and Millage (F.S. 200.065 )
September 25 Publish Trim notice in local newspaper Finance Director
September 28 Final Hearing to approve Budget and Millage Rate City Commission
3
RESOLUTION N0.98-34
A RESOLUTION OF THE CITY OF ATLANTIC BEACH, -
FLORIDA LEVYING TIIE AD VALOREM PROPERTY TAX
MILEAGE RATE FOR MUNICIPAL PURPOSES ON ALL
TAXABLE PROPERTY WITHIN THE CITY FOR THE FISCAL _
YEAR BEGINNING OCTOBER 1,1998 AND ENDING
SEPTEMBER 30,1999, STATIIV'G TFIE PERCENTAGE BY WHICH _
THE MILEAGE TO BE LEVIED EXCEEDS THE ROLLED-BACK
RATE; AND, PROVIDING AN EFFECTIVE DATE.
WIIEREAS, Florida law requires the City Commission of the City of Atlantic Beach,
Florida, to pass a resolution levying the millage rate for ad valorem property taxes for municipal
purposes on all taxable property within the City limits of the City of Atlantic Beach, Florida, for
the fiscal year beginning October 1, 1998 and ending September 30, 1999; and
WIIEREAS, Florida law requires said resolution to state the millage rate to be levied,
and also, to state the percentage by which the millage rate to be levied exceeds the rolled-back _
rate as computed pursuant to Florida law; and
WIIEREAS, the City Commission of the City of Atlantic Beach, Florida, has duly _
considered the budgetary requirements of the City; has adopted a tentative budget for the fiscal
yeaz beginning October 1, 1998 and ending September 30, 1999, based on a millage rate of
3.1721 mills on the taxable property within the City; and has acted in accordance with the terms,
provisions, and procedures contained in section 200.065, Florida Statutes;
NOW TIiEREFORE, BE IT RESOLVED by the City Commission of the City of
Atlantic Beach, Florida, that
1. The ad valorem property tax millage rate for municipal purposes to be levied on "-
the taxable property within the City limits of the City of Atlantic Beach, Florida, during the fiscal
yeaz beginning October 1, 1998 and ending September 30, 1999, is hereby set at the rate of _
3.1721 mills.
2. The percentage by which this millage rate to be levied exceeds the rolled back- _
rate of 2.8229 mills is 12.37%.
3. This resolution shall take effect immediately upon its passage and adoption by the
City Commission of the City of Atlantic Beach, Florida.
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ADOPTED at a public hearing by the City Commission of the City of Atlantic Beach,
Florida on the 28th day of September,1998.
Suzanne Shaughnessy
Mayor /Presiding Officer
Approved as to form and correctness:
~~^
an C., sen, Esquire
~- City Attorney
(.
CERT-FICgT10N
t I certify this to 6e a true and correct
ropy of the record In my ollice.
,.. WITNESSEiH my hand and official seal
of the City of Atlantic Beach, Florida,
~ this~~ay or ~AJ
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Cily Clerk
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ATTEST:
Mau cen King, CMC~
City Clerk
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RESOLUTION N0.98-35 '
A RESOLUTION ADOPTING THE FINAL BUDGET FOR THE
CITY OF ATLANTIC BEACH, FLORIDA FOR FISCAL YEAR
1998/99 BEGINNING OCTOBER 1,1998 AND ENDING
SEPTEMBER 30,1999.
~VIIEREAS, the City Commission of the City of Atlantic Beach, Florida, on September
14',1998, held a public hearing as required by Florida Statute 200.065; and
NIiEREA5, the City Commission of the City of Atlantic Beach, Florida, set forth the
appropriations and revenue estimate for the Budget for Fiscal Year 1998/99 in the amount of
$27,119,471
NON, THEREFORE, BE IT RESOLVED by the City Commission of the City of
Atlantic Beach, Florida, that;
The Fiscal Year 1998/99 Final Budget be adopted.
2. This resolution shall take effect immediately upon its adoption.
ADOPTED at a public hearing by the City Commission of the City of Atlantic Beach,
Florida on the 28th day of September,1998.
2
Suzanne Shaughnessy
Mayor /Presiding Officer
CERTIFICATION
certify this to be a true and totted
copy of the record in my olfice.
V~ITNESSETH my hand and official seal
of the Cily of Atlantic 8 hh,, F~lor~id~a,~
this Ltie~ay of_~1~C~,~,~~,tf
1
City Clerk
Approved as to form and correctness:
t;'~
lan C. nsen, Esquire
City Attorney
ATTEST:
Mau ~cen King, CM
City Clerk
CITY OF ATLANTIC BEACH
COMBINED SUMMARY OF REVENUES AND EXPENDITURES
SUMMARY OF ALL FUNDS
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1995-98 1998.97 1997-98 1998-99 DECREASE
CASH CARRY FORWARD 12,613,958 28,400,757 29,651,710 28,855,976 (795,734)
REVENUES
General Fund 8,431,523 5,416,586 5,579,251 5,658,322 79.071
Special Revenue Funds 674,267 613,425 717,550 668,640 (48,910)
Debt Service Fund 1,318,763 518,245 379,233 280,413 (98,820)
Capital Project Fund 747,247 490,818 899,228 45,916 (853,312)
Enterprise Funds 24,205,558 8,741,165 7,438,247 7,912,827 474,580
Inlemal Service Funds 1,207,787 1,276,788 1,498,732 1,513,675 14,943
Trust andAgengFunds 1,375,241 2037,608 1,081,858 1,451,603 369,745
TOTAL REVENUES 35,958,388 19,094,635 17,694,099 17,531,396 (62,703)
OTHER FINANCING SOURCES 1,228,271 155,734
TOTAL RESOURCES 49,700,615 47,650,726_ 47,445,809 46387~J74, X858 43~
EXPENDITURES
General Fund 5,575,127 4,999,053 5,733,981 5,673,331 (60,650)
SpeGal Revenue Funds 604,936 311,294 333,808 825,983 492,175
Debt Service Fund 1,311,493 616,101 377,733 260,922 (116,811)
Capital Project Fund 690,695 195,062 1,313,369 25,000 (1,288,369)
Enterprise Funds 10,753,465 8,909,163 8,605,478 18,280,725 9,675,247
Inlemal Service Funds 1,240,008 1,302,143 1,498,732 1,513,675 14,943
Trust andAgengFunds 363,113 463,018 526,732 539,835 13,103
TOTAL EXPENDITURES 20,538,837 18,795,834 18,389,833 27,119,471 8,729,678
OTHER FINANCING USES 761,020 1,203,182
CASH RESERVES 28 400,757 29,857,710 28,855,976 19,267,901 (9 588,075)
TOTAL EXPENDITURES AND
CASH RESERVES
4914
47.650.728
47~45,t1a9
46,387372
(856437
RESOURCE ALLOCATION:
Personal Services 5,139,691
65 5,183,330
717
733
4 5,611,718
722
814
5 5,854,411
788
880
5 242,693
(25,842)
Operating Expenses 4,151,5
955
660
6 ,
,
3,165,749 ,
,
3,523,019 ,
,
11,884,202 8,381,183
Capltat Outlay
Debt Service ,
,
1,887,055 1,387,060 1,727,563 1,970,518 242,955
Transfers 2699.571 2,325.978 1.712811 1.621,460 (91.351)
TOTAL 20,538 937 16,795,834 18 389,817 27.119,471 6 729,616
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Summary of all Departments
Combined Summary Expenditures ,
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
199596 799657 199799 199999 DECREASE
Expenditures:
Governing Body 20,295 25,518 33,623 30,215 (3,408)
City Administration 992,309 1,057,827 1,205,384 1,222,329 16,945
General Government 3,293,248 1,573,804 2,489,552 990,109 (1,499,443)
Planning and Building 337,746 249,939 435,500 386,235 (49,265) ^
Public Safety 3,058,893 2,942,403 3,494,901 3,543,206 48,305
Parks and Recreation 338,080 313,395 336,038 352,733 16,695
Public Works 12,161,779 10,202,000 9,931,103 20,108,769 10,177,666
Pension 336,487 430,948 463,732 485,875 22,143
Total Expenses 20,536,837 16,795,634 18,389,833 27.119,471 6.729,638 ^
Resource Allocation
Personal Services 5,139,691 5,183,330 5,613,193 5,854,411 241,218
Operating Expenses 4,151,565 4,733,717 5,811,838 5,788,880 (22,958)
Capital Outlay 6,660,955 3,165,749 3,524,428 11,884,202 8,359,774
Debt Service 1,887,055 1,387,060 1,727,563 1,970,518 242,955
Transfers 2,699,571 2,325,978 1,712,811 1,621,460 (91,351)
Total Expenses 20,538,837 16~795~834 18~389~833 27_,119 4,. 71 8 729,638
Summary of all Departments _
Summary of Authorized Positions
199799 799999 ^
Governing Body 5 5
City Administration 21 21 .^
General Government 2 2
Planning and Building 4 4
Public Safety 73 76
Parks and Recreation 4 5 _
Public Works 40 39
Pension
149 152_
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City of Atlantic Beach Revenues
199811999 OparaBng Budget
(8.3%) Tent and Agony Funds
N.]%) bp4al Piojed Fund
(45.1%) Eiderpdae FurM~
]%) General Fund
%) Spedal Revenue Fulls
. _ Servke Funds
(1 ti1G) Debt Senrka Fund
City of Atlantic Beach Expenditures
199811999 Mnual Operating Budget
Q7.8%) Opent4p ErDenaes
(8.0%) Trsnsfm
i) OeM SeMCe
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CITY OF ATLANTIC BEACH
GOVERNMENT ORGANIZATION CHART
JUDICIAL LEGISLATIVE EXECUTIVE
BRANCH BRANCH BRANCH
VOTERS
CITY COMMISSION
LEGAL COUNSEL I II I CITY CLERK I II I CITY MANAGER
PUBLIC SAFETY I I PUBLIC WORKS I FINANCE
DEPARTMENT DEPARTMENT and ACCOUNTING
PLANNING AND I I BUILDING I I HUMAN RESOURCES
ZONING DEPARTMENT DEPARTMENT
PARKS and BEAUTIFICATION
RECREATION DEPARTMENT
DEPARTMENT
CITY OF ATLANTIC BEACH
ORGANIZATION CHART
POSITION DESCRIPTIONS
CITY COMMISSION
Commissioners (4)
CITY CLERK LEGAL COUNSEL
Ciry Cierk Clry Attomay
Secretary /Records Manager
PUBLIC SAFETY
CITY MANAGER DEPARTMENT
Ciry Manager
PUBLIC WORKS
AdministrauvaAssistant DEPARTMENT
Receptionist
Receptionist-(Pn FINANCE and
ACCOUNTING
DEPARTMENT
NNING AND BUILDING HUMAN RESOURCES
ZONING DEPARTMENT DEPARTMENT
PARTMENT
Ciry Planner Buliding Inspoctor Human Resources Director
PennitClerk(g.6) PermitClork(O.ti) PenonnelCoordinator
Summer Camp Counselor (g.li)
RECREATION I I DEPARTMENT
DEPARTMENT
Jon Director I_BeauugcatlonCoardinator-(Pn
r Camp Counselor (g.6) Landscape Gardener
and Groundskeeper
Dance Worker-(Pn
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CITY OF ATLANTIC BEACH _
ORGANIZATION CHART '
POSITION DESCRIPTIONS
PUBLIC SAFETY
DEPARTMENT
Public Safety Director
FIRE CODE ENFORCEMENT POLICE
Fire Chief Code Enforcement Officer Deputy Police Chief
Fire Lieutenants (3) Lieutenants (2)
Firefighters /Engineers (12) Sergeants (4)
Fire Marshall Detecfivas (2)
Lifoguard Lieutenants (2) • (Part-Time) Patrolmen (17)
UfeguardCaptaln -(Part-Time) AdminlstreUveAssistant
Lifeguards (15) • (Part-Time) Communications Supervisor
Emergenty Communications Officers (6)
' Secretary - (Part-Time)
Records Speclaiist '~'
Animal Control Officer
School Crossing Guards (3)
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` CITY OF ATLANTIC BEACH
ORGANIZATION CHART
I('" - POSITION DESCRIPTIONS
L
• r PUBLIC WORKS
DEPARTMENT
Pualc WoM• Dlroct«
A•a•WI-ub4e Work• Dira:t«
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I AdmlN.ndr. Nsl•bnt
Dbp•tcMr/CNrk
r BUCCANEER SANITATION ATLANDC BEACH
PMMIr
Muvy Equlpm•nl Op•r. (0.1)
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WATER SEW
1. ER WATER SEWER
UUIIry %•nt Dlncl«(0.E) UUIIry %•nt Dlr•cl«lS.b) W1•r PI•nl Sup•Anl•M•nl UUIIry %•n104•el«
C DI•tAbudon Opmton (2) B / C Op•nt« C DI•wbuxon Op•nton (]) lod UUIIry %•n10p•nt«
UUIIry Worker (0.E) x••vy EgWpm•nt Op•nt« DoilNDOn OI•WbuUon Sup•nl•« COp•nlon (~)
• ~ Man R•bv(q.S) UUIIry Worko (1.E) UUIIry Works (0.E) xuvy EgWl>m.n10p•ntor
Mao Rodo (1.E) Mao R•ados(t) Wub Wao Op•r. •(PT)(b)
UUIIry Worker (0.E)
FLE
ET STREE
T Mao Ruda (0.b)
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" MAINTENANCE and ROAD
I
l (PAvrz.e) MAINTENANCE
DM•lon Dlnd«
Mo<bWC 0
G•n•ni M•Int•nolc• Worker S (b)
-.bnc work. cr.•. caa
Navy E9Wpm•nl Op•nt« (d.p
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CITY OF ATLANTIC BEACH -
ORGANIZATION CHART
POSITION DESCRIPTIONS
FINANCE and I
ACCOUNTING ._
DEPARTMENT
Finance Director
Deputy Finance Director
Purchasing Agent -~
Utility BIIIing Supervisor
Utility Accounting Clerk
Accounts Payable Clerk
Customer Service Supervisor -
Customer Service Cashiers (2)
,Computer Operator
Purchasing Clerk
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GENERAL FUND
The General Fund is used to account for the resources devoted to financing the general services that
^ a City performs for its citizens, such as police, fire, building and zoning, maintenance of streets and
roads, and other services. Property taxes, half cent sales tax, utility taxes, fees, fines and other
sources of revenue used to finance the fundamental operations of the City are included in the General
Fund. The General Fund is also charged with all costs of operating the government for which a
[ separate fund has not been established.
! The financial resources of the General Fund are expended for current operations. Debt service and
large capital projects are recorded in the Debt Service Fund and Capita] Projects Fund, respectively.
^ The City's objective is to maintain a cash reserve in the General Fund which would fund three (3)
l months of operations, in the event of an emergency or natural disaster. A large portion of the cash
balance carried forward represents this reserve.
The City uses an encumbrance accounting system. Once an item is encumbered, fund are considered
obligated and unavailable for expenditures. Encumbered items are carried over to the ensuing fiscal
(' year but are not reported as expenditures. They are recorded as reservations of fund balance for the
subsequent fiscal year. All unencumbered expenditures lapse at the end of the fiscal year and must
be rebudgeted in the subsequent fiscal year.
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City of Atlantic Beach
Where Your Tax Dollar Goes
(46.5%) SchOo
S.0°/.)Atlantic Beach
(0.2°/.)Inland Navigation
(2.3°/.) Nlater btanagement
(36.0%) DUVBI GOUfliy
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~ Office of the Property Appraiser
!~ Duval County Florida
i Summary of 1998 Actual Millages
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Urban Dural Water Fbrida 1998
Senrke School County Management Inland Final
District DistriU Board Government District NavigaEon Millages
r
` , Town of Baldwin 1.4169 9.8560 7.6251 0.4820 0.0470 19.4270
Atlantic Beach 3.1721 9.8560 7.6251 0.4820 0.0470 21.1822
Duval County (exd.Beaches and Baldwin) 0.0000 9.8560 10.9158 0.4820 0.0470 21.3008
Neptune Beach 3.1458 9.8560 7.6251 0.4820 0.0470 21.1559
Old City of Jacksomn7le 0.0000 9.8560 10.9158 0.4820 O.D470 21.3008
JacksanviAe Oeach ~ 3.9071 9.8560 8.5351 0.4820 0.0470 22.8272
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,., 1998 Actual Millages
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Year
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
City of Atlantic Beach -
Ten Year Operating Millage Comparison
1998/1999
Atlantic Jacksonville Neptune
Beach Beach Beach --
3.1721 3.9071 3.1458
2.9221 3.9071 3.4194
2.9221 3.9071 3.5393
2.9221 3.9071 3.6862
3.7721 3.9071 3.7398
3.1721 3.3961 3.9900 -
2.6624 3.4014 4.2061
2.6624 3.4014 4.2346
2.6624 3.5760 4.5000 - .
2.5901 3.5981 3.8013
5
4.5
4
3.5
3
2.5
2
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998
~ Atlantic Beach
O Jacksonville Beach
® Neptune Beach
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Millage Comparison
General Fund Revenues
PropowA Mnwl Ognikip BWp9l
1191%) i9w
Q.1%11ItIR91 Rl1 wmm.
11p.9%1 MRDOwlm~1~ Rwu1
11.1%1 RwI Rd iobSm
io.e%1 r..w n..1..
9Rw~ Rwti9
11.iw1 wW A tlNw1
General Fund Expenditures
1ppS/1pp9 Rmyelw Mnwl opwuq Bwp.1
pS I%IPHw
(0.9%)Uy CamlNm
ro
1 Coa Hue.lrl
S%1 BIIM1O
11.5%I PRnly Rle ZarYp
PMI Olt G
11.5%1 lql Caad
p.3%10~~ Ovwnlr9
Prb Rd RIR9Ym
~~
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(1].1%181wu R11 Rw4
CITY OF ATLANTIC BEACH
COMBINED SUMMARY OF REVENUES AND EXPENDITURES
GENERAL FUND
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1995.96 1996-97 1997.98 1998-99 DECREASE
CASH CARRY FORWARD 1.569.713 2.808,271 2.925.177 2.770.447 1154.7301
REVENUES
Texas 2,424.785 2,x63,338 2,581,646 2,792,823 211,177
Licenses and Permits 203.2x3 212,396 177.000 181,200 6,200
Intergovernmental Revenues 1,733,754 1,669,674 1,84],908 1,74x,949 (98,959)
Charges for Services 89,122 82,999 105,800 97,150 (8,650)
Fines and Forfeitures 128,795 85,375 99.500 7x,700 (24,800)
Misceltanecus Revenues 2x2,898 295,604 168,397 167,500 (897)
Interfund Transfers 754.291 607,200 607,000 800,000 (7.000)
Oebt Proceeds 854,635
TOTAL REVENUES 8.431.523 5 418.586 5.579.251 5.858.322 79.071
OTHER FINANCING SOURCES 182.162
TOTAL RESOURCES 8.183.798 8.024,QSZ 8~5 4.428_ 8.428.769 !75,6591
EXPENDITURES
Ciry Commission
Legal Coundl
Ciry Cterk
Planning and Zoning
Building
Code Enforcement
POlice
Fire
SVeets and Reads
Beautifip0on
Parks and Recreation
General Gavemment
TOTAL EXPENDITURES
OTHER FINANCING USES
CASH RESERVES
TOTALEXPENDRURESAND
CASH RESERVES
RESOURCE ALLOCATON:
20,295 25,518 33,823 30,215 (3,x08)
70,470 103.882 81,500 80,736 (764)
142,894 127,862 163, 547 174,872 11,325
82,6x4 82.841 99,044 97,397 (1,651)
115,641 109,930 128.875 133,442 4,567
78,956 65,356 114,888 65.255 (x9,633)
1,890,637 1,728.742 2,095,305 2,170.725 75.420
1,011,353 1,096,29a 1,230.708 1.263,426 32.718
609.897 607,792 702,003 794,373 92,370
39,252 45,156 123,647 71,579 (50,068)
338,080 313,395 307,038 324,333 17,295
1,177,208 692.485 853.803 x64,982 (188.821)
127
575
5 4.999.053 5.713.981 S.fi77.331 (60,850)
.
.
100.627
2.608.271 2.925.177 2.770.447 2.755.478 (15.0091
_8.187.798. ~.g24.85Z. -8.504428. ~328.Z53 175 859)
Personal Services 3,023,816 2.991,021 3,259.742 3,450,836 191,094
Operedng Expenses 1,197,428 1,332,997 1,654.297 1,742.396 88,099
Capital OuOay 303,142 162,988 332,481 241,338 (90,9x3)
Debt Service
Transfers
1,054.741
512,047
487,461
238,581
(248,900)
TOTAL 5.575.127 x.999.057. ~.Z77.981 3§27.771. x.6501
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CITY OF ATLANTIC BEACH
SUMMARY OF REVENUES
GENERAL FUND
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
~
T XES 8 FRAN HISS F S 1995-96 1996-97 1997.98 1998.99 DECREASE
RealEsbteTax-Current 1,344,307 1,420,033 1,501,946 1,725.847 223,897
Real Estate Tax-Prior Year 845 2.336 1.200 1.200
Subtobl Ad Valorom Taxes 1,345,152 1,422,769 1,303,146 1,727,043 223,897
,
Local Attemative Fuel /Decal 1.040 433 500 500
Subtobl Salea and Usa Tax 1,040 433 300 300
Elecbidry 500,512 475.397 502.000 x80.000 (22,000)
Tetecemmunicatlans 17 14,x65 74,000 75.000 7,000
Gas 220 7,000 (1,000)
CAT.V. 32.277 56.108 52.000 35.000 3.000
Subtotal Franehlse Fees 553,028 546,170 375,000 350,000 (25,000)
Elecbidry 331,896 307,953 331,000 320,000 (71,000)
Telecommuniratlons 152.884 144,1125 140,000 150.000 10.000
Gas 38,735 38,578 24,000 41,000 17,000
Fuel00 504 4.000 280 (3.720)
Subtotal UUllry Service Taxas 521,819 491,296 499,000 311,280 12,280
Penalty and Interest on Taxes 3.748 3.070 4.000 4.000
Subtobl Other Taxaa 3.748 3.070 4,000 4.000
t TOTAL TAXES b FRANCHISE FEES 2,424,785 2,463,338 2,581,646 2,792,823 211,177
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l 1~I=NSFg AND PERMRS
City OcapaBonal Ucenses 68,657 62.084 55.000 62,000 7,000
Building Permits 123.980 141,805 110,000 112,000 2.000
City Pet Ucenses 8.067 3.617 4,000 3,200 (800)
Other 4.3x5 4.890 4.000 x.000
~ TOTAL LICENSES b PERMITS 203,243 212,396 173,000 181,200 8,200
INTERGOVERNMENTAL REVENUES
FircBghter Supplemental
1,370
737
1,200
1,200
Grants 3.318 134,666 (734,666)
Wand Navigatlon Grant
Subtobl Sbb Grants 1,310 4,255 134,666 1,200 (137,46fi)
2 Cent Cigarette Tax 20,180 21,852 23.498 23.318 (180)
State Revenue Sharing 264,868 264.069 250,566 256,502 5,936
Mobile Homa Ucenses 3,193 3.152 4,500 3,100 (1,400)
Alcoholic Beverage Ucenses 8,072 6.903 6,500 8,100 (100)
Half Cent Sales Tax 939.781 967,974 1,008,898 1,779.431 710.333
Motor Fuel Tax Reoate 9.907 3.670 4.500 3.700 (800)
Fve Pension SuDDlement
EmergenLy Management
County Ocapatlonal Llcensas 17,720 78.333 17,000 18,000 1,000
Duval County Shared Revenues 468.783 381 A48 391.780 311.298 180.482)
Subtotal Sbb Shared Rav4nue 1,732,444 1,685,419 1,709,242 1,743,749 34,507
Y
TOTAL INTERGOVERNMENTAL 1,733,754 1,669,674 1,843,908 1,744,949 (98,959)
21
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
GES FOR SERVICES 1995-98 1996-97 1997.98 1998-99 DECREASE
CHAR
Radon Gas Fee 114 133 50 50
Subtotal General Government 114 133 SO 50
911 Intertodl Agreement 54,855 54,900 66.800 54,900 (11,900)
PubttcSafety/ACddenlReports 1,124 811 1,500 900 (600)
C.P.R. Regihadan Fees 1,180 875 7,500 1.500
Subtotal Public Safary 57,159 56,586 69,800 57,300 (12,500)
Dept of Transportation Agreement 29,400 25,900 35,000 39,000 4,000
Parking Permits 829
Subtotal Transparo0on 30,229 25,900 35,000 19,000 4,000
Animal Control Fees 1.620 380 1.000 800 (200)
Subtotal Human Senrlces 1.620 380 7.000 800 (200)
TOTAL CHARGES FOR SERVICE
S AND FORFEITURES 89,122 82,999 105,800 97,150 (8,650)
FINE
1 Fines and Forfeitures 120.009 75,042 95,000 70.000 (25,000)
I Parking Tickets 7.611 3.605 2.000 2.200 200
) Subtotal Court Casas 127,820 78,647 97,000 72,200 (24,800)
Violations of Ordinances 1.175 6.728 2.500 2.500
Subtotal VlolaUons of Ord. 1.175 6.728 2.500 2.500
TOTAL FINES b FORFEITS
MISCELLANEOUS REVENUES 128,795 85,375 99,500 74,700 (24,800)
Interest Earnings 127,a75 172.772 720,000 150.000 30,000
Rents and Royalties 810
Spedal Assesments 1,873 9,518 2,500 2.500
Impact Fees • (Sectlon H) 25,703 42.172 15.000 10,000 (5,000)
.Property Lass Reimbursement 85.255 29,052
Property Surplus Sates 6,560 3.725 26,000 3,000 (23,000)
ConWbutions/Donations 8.030 10,949 3,047 1,000 (2.047)
ONer 8,202 26.806 1,850 1.000 (850)
TOTAL MISCELLANEOUS REV.
N
ERS 242,898 295,604 168,397 167,500 (897)
SF
INTERFUND TRA
TranslerhomWaterFund 200.000 200.000 - 200,000 200,000
Transfer hom Sewer Fund 250,000 200.000 200,000 200.000
Transfer homSanitadon 200,000 200.000 200,000 200,000
Transfer hom Camention Dev. Tax 4,000 (4,000)
Transfer hom Pottce Court! Irn 8,000 7,200 3.000 (3.000)
Transfer hom Paving Improvement Fund 85,278
Transfer hom Gas Tax Fund 30,000
Transfer hom Grants _ _ 1,075
~ a
TOTALINTERFUND TRANSFER 754,291 607,200 607,000 600,000 (7,000)
@T PROCEEDS
Loan Proceeds 854.635
TOTAL DEBT PROCEEDS 854,635
GRAND TOTAL 6,431.523 5.416,586 5.579.251 5,658,322 _ 79,071
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CITY OF ATLANTIC BEACH
SUMMARY OF EXPENDITURES
GENERAL FUND
CITY ADMINISTRATION
CITY COMMISSION
LEGAL COUNSEL
TOTAL
PLANNING AND DEVELOPMENT
PLANNING AND ZONING
CODE ENFORCEMENT
BUILDING
TOTAL
CITY CLERK
CITY CLERK
GENERAL GOVERNMENT
CITY MALL
POUCE
ADMINISTRATION
PATROL
OETECTNE
DISPATCH
ANIMAL CONTROL
SCHOOL GUARDS
TOTAL
FIRE
ADMINISTRATION
CONTROL
VOLUNTEERS
PREVENTION
UFEGUAROS
TOTAL
BTREETS AND ROADS
STREETS AND ROADS
BEAUTIFICATION
BEAUTIFICATION
PARKS AND RECREATION
ADMINISTRATION
ACTMTIES
PARK MAINTENANCE
TOTAL
TOTAL EXPENDITURES
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1995.96 1996-97 1997.98 1998.99 DECREASE
20.293 23.318 9],827 70.213 (7,408)
20.470 109,882 81.300 80,7]8 (76a)
90.769 129.00 113.12] 110.911 14.1721
82.844 82,841 99,044 97,997 (1,631)
78.938 83.938 114,888 83.233 (49,81])
113.841
275.211 109,9]0
257.927 129.873
]42.807 171,442
29R.o9n 4,367
N8.7171
142,691 127,882 167.517 171,872 11,325
1,177,208 892,485 88],803 464,982 (188,821)
988.825 421241 304,800 548.718 41.938
1,122.709 948,8]1 1,1]8,985 1,124,490 (12.495)
148,470 117,139 121.969 14],149 21,180
192.397 195.998 249,898 235.548 3.852
]2,723 38,795 88.728 68,475 19.749
7.311 9.120 12.929 12.327 (802)
1.890.8]7 1.716.742 2.043.]03 2.170,725 75.420
188.904 179.940 213.779 278,179 22,]60
882.844 897,]72 726.580 8]6.275 109.891
7,50] 3,087 329 (529)
59,168 104,201 82.7]9 83.831 (19.108)
112.978 171.711 205,077 123,781 (79,898)
1.011.]5] 1.096.244 1.2]0.708 1.26].426 72.718
809.697 807,792 702,007 794,37] 92,370
39,252 45,186 127,847 7],579 (50,068)
702]8 75.004 82.913 91,131 11,218
50.949 49,348 13.798 35,484 (10.372)
218.894 188.845 178.329 194.716 18.409
]]8.080 31].395 707.0]8 324.]3] 17.295
6,578,127 4999,053 5,7~7_7~981 5~673,~31 (60,650)
23
CITY OF ATLANTIC BEACH
COMBINED SUMMARY OF REVENUES AND EXPENDITURES
SPECIAL REVENUE FUNDS
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1995.96 1996-97 1997.98 1998-99 DECREASE
ARRY FORWARD 875
277 311,971 643,601 1,027,343 383,742
CASH C ,
REVENUES
Community Dev. Btodt Grant 739,362 57,368 181,376 ~ 150,400 (30,976)
Convention Oev. Tax Fund 47,826 57,133 42,000 50,000 8,000
Local Option Gas Tax 433,658 478,983 447,969 445,000 (2,969)
Police Grant Funds 53,321 19,941 20,000 18,240 ~ . (1,760)
Tree Protection Fund 16,205 5,000 (11,205)
Mayport Improvement Fund 10,000 (10,000)
TOTAL REVENUES 874,267 613,425 717,550 668,640 (48,910)
OTHER FINANCING SOURCES 5,789 34,155
TAL RESOURCES 957.931 959,551 1.361,151 _ 1.695,983 33d,832
TO
F~CPENDITURES
Community Dev. Block Grant 139,461 57,368 181,376 150,400 (30,976)
Convention Dev. Tax Fund 74,600 25,000 21.000 185,626 144,626
Loeal Option Gas Tax 337,554 208,985 85,227 486,777 401,490
Police Grant Funds 53,321 19,9x1 20.000 18,240 (1,760)
Tree Protection Fund 16.205 5,000 (11,205)
Mayport Improvement Fund 10.000 (10,000)
RES 604
936 311,294 333,808 825,983 492,175
TOTAL EXPENDITU ,
OTHER FINANCING USES ~ 41,023 ~ ~ 4,656 _ ~ ~ - .
H RESERVES 971
311 643,601 1,027,343 870,000 - (167,343)
CAS ,
TOTAL EXPENDITURES AND
CASH RESERVES
957,930_
959,551_
1.361y1
1.695,983
334.832
RESOURCE ALLOCATION:
Personal Services B.a13
774
26 1x,986
24,602 24,250
116.622 33.630
70,010 9,380
(x6,812)
Operating Expenses ,
158
920 37,721 86,709 637,116 550,407
CapiLnlOWay , 000
25 17,000 (17,000)
Debt Service 229
413 ,
985
208 ,.
89.227 85.227 (4.000)
Transfers . .
TOTAL 804,936 311,294 333,808_ 825,983 492,175
24
..
CITY OF ATLANTIC BEACH
r-
' COMBINED SUMMARY OF REVENUES AND EXPENDITURES
1 ENTERPRISE FUNDS
.I
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1995.96 1996-97 1997-98 1998-99 DECREASE
CASH CARRY FORWARD
REVENUES 4,768,487 18,462,819 17,391,240 18,224,009 (1,187,231)
WaterU0liry 2,087,185 2,459,082 2,102,892 2,17x,867 77.975
SewerU6liry 8,008,345 4,131,854 3,299.970 3,390,848 90.878
Sanita0on 1,087,845 1,067,468 7,099,000 1,094,000 (5,000)
StonnWaterUtllity 251,567 437,608 501,955 957,112 451,157
Utility Bond ConsWClion 13,281,211 575,342 434,430 300,000 (134,x30)
Utility Bond Capital'u:ed Interest 1,509,405 89,813
TOTAL REVENUES 24,205,558 8,741,185 7.438,247 7.912,827 474,580
I 1 OTHER FINANCING SOURCES 953,263 98,908
t
TOTAL RESOURCES 29.925,308 27,300,692 24.829.487 24.136,838 (692,651)
.~
i ~ EXPENDITURES
~ WaterUGliry 1,552,307 1,586,948 2,539,424 2,943,249 403,825
r,
i Sewer Utility 4,975,501 2,426.688 3,527,567 4,894,522 1,368,955
i Sanita0an 1,034,236 1,081,528 1,099,000 1,079,495 (19,505)
Storm Water Utility 289,094 240,519 408,704 1,063,111 855,007
UOIiry Bond ConsWCtlon 2.328,726 2,596,151 1,031,383 8,300,348 7,268,965
r" UOliry Bond Capitalized Interest 577,801 997,331
TOTAL EXPENDITURES 10,753,465 8,909,163 8,605,478 18,280,725 9,675,247
OTHER FINANCING USES 709,224 1,000,289
CASH RESERVES 18,462,819 17,391,240 16,224,009 6,856,111 (10,367,898)
~
~ TOTAL EXPENDITURES AND
l
l ; CASH RESERVES _29,925,308 27.300.892 _ 24,829,467 24,1]6.838 (692,651)
r ~
~
t RESOURCE ALLOCATION:
Personal Services 907,858 879,894 987,663 996,905 9.242
r„ Operating Expenses 2,591,661 2,977,992 3,407,806 3,708,764 (99,042)
Cap(talOutlay 5,473,541 2,726,330 1,772,815 10.972,348 9,199,537
OebtServlce 558,804 727,201 1,714,071 1,709,596 395.525
Transfers 1,223,601 1,597,746 1,123,127 1,293,112 169.989
TOTAL 10,757,465 8.909.163 _ 8,605,478 18,280,725 9,675,247
r
4
25
CITY OF ATLANTIC BEACH
COMBINED SUMMARY OF REVENUES AND EXPENDITURES
INTERNAL SERVICE FUNDS
REVISED
ACTUAL ACTUAL BUOGET BUDGET INCREASE
1995-98 1996-97 1997.98 1998-99 DECREASE
CASH CARRY FORWARD 20,883 1,455
REVENUES
City Manager 219,742 191,585 209,286 210,005 719
FinanceandAaountlng 530,300 813,996 636.699 627,179 (9,520)
Public Works AdministraUan 268,309 290,584 300,427 313,728 13,301
Fleet Maintenance 189,438 180,823 277,968 237,226 (4,742)
Human Resources 114,352 129,537 15,185
TOTAL REVENUES 1,207,787 1,276,788 1,498,732 1,517,678 14,943 '
OTHER FINANCING SOURCES 23,017 22,946
TOTAL RESOURCES 1.251.707 1.303.189 1.498,732 1.511,876 _ 14,94] Ili
EXPENDITURES
City Manager
Finance and AaounUng
Public Works AdmfnistroUon
Fleet Maintenance
Human Resources
TOTAL EXPENDITURES
OTHER FINANCING USES
CASH RESERVES
TOTAL EXPENDITURES AND
CASH RESERVES
RESOURCE ALLOCATION:
Personal Services
Operating Expenses
Capital Outlay
Debt Service
Transfers
TOTAL
241,422 192,942 209,286 210,005 719
537,323 633,141 636,699 627,179 (9,520)
283,809 290,583 300,427 313,728 13,101
177,254 185,477 237,968 231,228 (4.742)
114,152 129,537 15,185
1,240,008 1,302,143 1,498,732 1,511,675 14,941
8,244 1,046
3,455
1.251.707 1.301,189 1.49H,712 1.517,875 ~d 943943 I
921,447 936,538 962,006 972.240 10,234
281,344 303,199 - 498,913 537,235 34.322
38,459 43,648 19,054 8,200 (10,854)
18,758 18,758 18,759 (18,759)
1.240,008 1.902 1.498.732. 1.513,675 14,943
26
..
CITY OF ATLANTIC BEACH
I COMBINED SUMMARY OF REVENUES AND EXPENDITURES
TRUST AND AGENCY FUNDS
1
r
l
r
r
r i
Y
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1995-98 1998-97 1997-98 1998.99 DECREASE
CASH CARRY FORWARD 6,549,897 8,358,198 8,134,111 8,689,2]7 555,126
REVENUES
Pension 1,307,D90 1,988,101 1,027,858 1,398,703 770,845
Ponce Trust Fund 87,851 51,507 25,000 24,500 (500)
Fust Night Spatial Event Fund 28,400 28,400
EarN Fest Spedal Event Fund 600 (600)
TOTAL REVENUES 1,375,241 2,077,808 1,081,858 1,451,807 769,745
OTHER FINANCING SOURCES 1,725
TOTAL RESOURCES _ 8.927.878 8.597,129 9,215,969 10.140.840 924,871
EXPENDITURES
Pension
Police Trust Fund
First Night Spedal Event Fund
Earth Fest Spedal Event Fund
TOTAL EXPENDITURES
OTHER FINANCING USES
CASH RESERVES
TOTAL EXPENDITURES AND
CASH RESERVES
r
RESOURCE ALLOCATION:
Personal Services
rf^ Operatlng Expenses
l CapltalOutlay
l DabtServiee
Transfers
TOTAL
.~.
•M
Imo' ~
1
r~
1
318.487 430.948 463.732 d85,875 22,143
28,828 32,070 34,000 25,560 (8,440)
28,400 28,400 d
800 (600)
J
3
387,117
463,018
528.732 _
639,835 1
13,107
2,529 S
q
8,858,198 8,174,111 8,889,237 9,601,005 911,768 131313
8.927,878 8.597,129 9,215,969 10,140,640 924,871
280,159 360,891 379,572 400,800 21,268
74,954 94,927 134,200 134,475 275
8.000 7,200 17,000 4,560 (8,440)
787.113 467.018 _ 628,732 _679.875 _ 17.101
27
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28