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Special Revenue Fundsi r ~~- ~. ~~ ~ ~ _ ~r r ~ • ~~ r~ ~ ~ -~ r ~ .- r ~ ~ _ N ~, ~ •m ~ • . n „a ~ • cr _~. ~ , N , ~ ~ , •~ ~ • r ~ ~ . ~ m .~~ • r ~ .~ ~ ~ ,. r r -~ r r r r •~ r ~ ~ ~ - • . . r- ;. r r SPEC/AL REVENUE FUNDS 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 81ock 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 o Convention Development Tax Funds -Fund proceeds are proposed to be transferred to the General Fund to pay for renovations to the Adele Grage Community Center bathrooms to make them handicapped accessible and to make other necessary improvements to the interior of the building. o 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 and to the General Fund to replace the walkway bridge at City Hall. o Community Development Block Grant -Funds to be used for the rehabilitation of 6 homes, upgrade playground equipment at Donner Park and install sidewalks on Francis Avenue. -. st .. ' CITY OF ATLANTIC BEACN ^ SPECIAL REVENUE FUNDS ' COM01NE0 SUMMARY OF SPECIAL REVENUE FUNDS .~ ^ r+ :! f- i ^ r i i P" t 1, .~ ^ I r~ r r REVISED ACTUAL ACTUAL BUDGET OUDGET INCREASE 1092-83 1993-04 1091-BS 109598 DECREASE CASH CARRY FORWARD 383.141 377.582 407.038 933.039 (73.9991 BEYENUES_ CONVENTION DEVELOPMENT TAX 30,818 43,173 10,000 40,000 LOCAL OPTK)N GAS TAX 409,561 427,258 423,114 418,228 (8.888) COMMUNITY DEV.OLOCK GRANT 173,883 105,195 228,043 233,000 8,957 PAVING AND DRAINAGE IMPROVEMENTS 9,441 10,798 10,818 (10,816) POLICE GRANT FUND 23.429 10.923 29.057 40.000 10.917 TOTAL REVENUES 848.835 897.847 729.030 729.228 198 OTHER fINANCINO SOURCES 3.737 4268 TOTAL RESOURCES 1.C33~. 97A.49L 1.136.068 -1.062261 rt3g03) EX2ENOIILBES CONVENTX)N DEVELOPMENT TAX 56,454 72,073 113,000 40,000 (73,000) LOCAL OPTK)N GAS TAX 371,400 436,266 434.929 337,554 (97,375) COMMUNITY DEV.OLOCK GRANT 173,883 105,194 226.043 233,000 6.957 PAVNG AND DRAINAGE IMPROVEMENTS 60.000 69,000 POLIC£ GRANT FUND 23.429 11.565 29.057 40.000 10.943 TOTAL EXPENDITURES 825 168 870.098 803.029 710.554 182,475) OTHER FINANCING USES CASH RESERVES 70TA1 EXPENDITURES AND CASH RESERVES gEc fRC~ 1 O ~TION~ Penwnel SeMas OpereUnp Expanses CepBal OWay OeM SaMce Trenalera 31.085 2.360 977.582 407.038 933.039 951.711 18.872 _1.033.Q13_ _~I9.498 1"138.068_ 1062 X65_ n3,803) 3,937 169,257 105,604 24,764 57,600 32.836 15,445 3,637 230,336 215,400 (14,936) 440.464 150.920 547.929 437.554 (110.3751 ®625.180_ X570_098 _03.029_ X10,554_ (9a 4T5) TOTAL '-' 82 CITY OF ATLANTIC BEACH CONVENTION DEVELOPMENT TAX FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1992-83 1993-84 1994-95 1995-98 DECREASE Cash Carty Forward 15!,189 132,070 181,098 97,098 (/3,000) BEYEKVES Conventon Developrent Tax 25,629 39.999 35,000 35,000 Irnerest Eamirgs 1.989 3,174 5,000 5,000 TOTAL REVENUES 30.818 43.473 40.000 40.000 OTHER FINANCING SOURCES 3.737 828 TOTAL RESOURCES 188.524 178.189 204.098 131.098 173.000) EXPENDITURES Convention Development Tax Expend'AUres TOTAL EXPENDITURES OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES R SO tR . I I OI Persawl Services Operalirq Expenses Capital Outlay OaM Service Trarelors TOTAL 56.454 12.073 173.000 40.000 (13.000) 58.454 12.073 113.000 40.000 (13.000) 132.070 184.098 91.098 91.098 188.524 178.169 204.098 131.096 (73.000) 56.454 12.073 113.000 10.000 (73.000) _SB~SL .-12.OLt ,x.13.004_ ~OS00_ ~I3.0001 83 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SPECI/LL REVENUE FUND CONVENTION DEVELOPMENT TAX FUND REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1992.93 1983-94 1994-95 1995-90 DECREASE PERSONAL SERVICE WAGES SaWdos end Wages Overtime Special Pay SU0.TOTAL BENEFITS FICA Pensbn Fleat0l Inwranoe Worker E Unempby l;omp SUB-T07AL Total WAGES and BENEFITS Professional Services Accotmting, AWitirq CorAredual Services Travel, Treinirq Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Prhling, PuDlishirq Advedising, Pronation Other Conant Clserges Office Supplies Operelirp Supplies Books, Sub, Memberships Inlemal Service Charges Total Opereting Expenses CAPITAL OUTLAY: Land Buildings Other ImprovenreMs Equipment Constnrctbn h Progress Total Cepttal Oultey DEBT SERVICE: Prirkipal Interest Other Total Debt Servce TRANSFERS: To Cap4al Projects To General Fund Other Total Trenslors DIVISION TOTALS: 56,454 12,073 113.000 40,000 Q3,000) 58,451 12,073 113.000 40,000 Q3,000) 50,454 12,073 113,000 40,000 _(7_3,000) 84 CITY OF ATLANTIC BEACH LOCAL OPTION GAS TAX FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES Casft~ Forward RFVFNI_IFC Local Option Gas Tax Interest Eaminps TOTAL REVENUES OTHER FINANCING SOURCES TOTAL RESOURCES EXP.1w[iD1Il)BES Local Option Gas Tax EzpeMiluros TOTAL EXPENDITURES OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES F¢O IR 110 eTK)N• Personal Services Operating Expenses Capital outlay Debt Service Translers TOTAL REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1992-93 1993-94 1994-95 1995-88 DECREASE 200.030 207.128 193.758 181.943 (11.815) 401,191 420,450 117,114 110226 (8,888) 5.970 6.808 6.000 6.000 109.581 127258 423.114 418228 (8,898) 609,591 831.381 018.872 598.169 ry8.703) 371A00 138.268 434.929 337.554 (97.3751 971.400 438268 434.929 937.554 (97.975) 91.065 2.960 207.128 193.758 181.943 260.815 78.872 _609.SBL 834.384_ _~16.8Z2 _98168_ 118.703) 371.400 438.266 434.929 337.554 (97.375) ~Z1.4Q0_ _438,286_ _34.829_ 1T 554 197.325) 85 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SPECWL REVENUE FUND LOCAL OPTION GAS TAX REVISED ACTUAL ACTUAL BUDGET DUDGET INCREASE 1992.93 1993-&1 1994-95 7995-98 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages OveAime Special Pay SUB-TOTAL BENEFITS FICA Pensbn Health Insurance Worker d Unempby Came SUB-TOTAL Total WAGES and BENEFITS Prolessbnal Servkx's Aocamlirp, AWiting CaniraUUal Services Travel, Treining Communication Postage Ulilill¢s Rentals, Leases Ireurence Repairs, MalMenance Primirq, Publishing AdveAisirp, Frornolion Other Current Charges Olfice Supplies Operetirp Supplies Books, Sub, Memberships IMertfal service charges Total Operetinp Expenses CAPITAL OUTLAY: LerW Buildings Other Improvements EQulprnent Constnraion in Progress Total Capital Outlay DEBT SERVICE Prirtdpal Interest Other Total Debt Servlee TRANSFERS: To DEBT SERVICE 308,263 313,137 357,929 307,554 (44,375) To CAPITAL PROJECTS 63,737 125,729 83,000 (63,000) To GENERAL FUND 30.000 30.000 Total Trenaders 371,100 438,288 134,929 397,554 (97,375) DIVISION TOTALS: 371100 138,268 131 929 337,551 _(93751 86 CITY OF ATLANTIC BEACH COMMUNITY DEVELOPMENT BLOCK GRANT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1992-93 1993.94 1994-95 1995.96 DECREASE CHSh Carty Forward RFVFNIIFC Community Devekgrnent Block Grant 173,883 105,195 226,043 233,000 6,957 State Grant Transfars - In TOTAL REVENUES 173.883 105.195 226.043 233.000 6.957 OTHER FINANCINO SOURCES TOTAL RESOURCES ~,883 ~~ ~yB,Qq~ _Y33-~ ~_g~7 Community Development Bock Grant 173.883 105.194 226.043 233.000 6.957 TOTAL EXPENDITURES 173.883 105.194 226.043 233.000 6.957 OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES 173.883 105.194 ~3 _?3~ 000 _ 6.957 R CO IR - All O .ATION• PersonalServkes Operating Expenses 161,273 98,613 18.000 40,000 22.000 Capital Outlay 208,043 193,000 (15,043) Debt Servk:e Transfers 12.610 6.581 .TOTAL 173,88 _~Q5,19<_ 226,043_ ~33,00f) f,135~ 87 CITY OF ATLANTIC BEACH r., OMSIONAL EXPENDITURES ~ GRANT FUND3 COMMUNITY DEVELOPMENT BLOCK GRANT .~ REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1992-97 1993-84 1994-95 198598 DECREASE P R ONA RVI E WAGES Salar(es and Wages OvaNme Spedal Pay SU0.TOTAL BENEFITS FICA Pensbn -teakh Inwrenee Worker d lJrwmpby Comp SUD-TOTAL Total WAGES and BENEFITS Profossional Services Aemuntirq, AudMing Cornraduat Services Trevel, Treining Communicatbn Postage Uililies Rehab, Leases Insurenee Repairs, Maintenance PrinBng, Pubfishirtg Advedising, Pronation Other Cunent Charges orcke Supplies Operating SuppBes Books, Sub, Memberships Internal Service Charges total Opereting Expenses CAPITA O dT AY• Land Buildings Other Improvements Equipment Corulruction h Progress Total CepHel Outlay D BT C RVI Prlydpal IMeresl Other Total Debt Servbe T ANSF RS• To GENERAL FUND To Other Total Trenafers DIVISION TOTAI 161,273 88,813 181,273 98,813 12,810 8,581 12,810 8,581 173,887 105 194 228,043 23~ 000 6,957 10,000 35,000 25,000 4.000 1.000 (3.000) 4.000 4,000 18,000 40,000 22,000 4.000 (4.000) 164,478 138,000 (28,478) 27,069 55,000 27,931 12,498 (12,496) 208,013 193,000 (15,043) 88 CITY OF ATLANTIC BEACH PAVING AND DRAINAGE IMPROVEMENT FUND COMBINED SUMMARY OF REVENUES ANO EXPENDITURES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1992-93 199191 199495 199598 DECREASE r~a~,A„~mrFa~ard 28.942 38.988 49.184 60.000 10.818. RFVFNI IFS Impel Fens 8,274 9,450 9,376 (9.316) Intoresl Eamirgs 1.170 1.948 1.500 (1.500) TOTAL REVENUES 9.4M 10,798 10818 (10.818) OTHER FINANCING SOURCES TOTAL RESOURCES 98.988 49.184 60-000 60.000 G` P~NDITURFS Pavirp and Oralnape improvement Fund 60.000 ._ ~~~ TOTAL EXPENDITURES 60.000 60.000 OTHER FINANCING USES CASH RESERVES 98.388 40.184 60.000 (60.000) TOTAL EXPENDITURES AND CASH RESERVES -6.388- 9184_ ~O.OOQ 60_-000 RFS rR - t I O -aTION: Personal Servicos Operating Expenses Capital Outlay DeGt Service Transiars 60.000 60.000 TOTAL _0,000. ~SO.OOR 89 ` CITY OF ATLANTIC BEACH .. DMSIONAL EXPENDITURES ~ SPECIAL REVENUE FUND PAVING ANO DRAINAGE IMPROVEMENT .. REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1992-03 1999-91 1994-95 1995-98 DECREASE P RSONA S RVIC ~• WAGES Salaries and Wages Overtime Special Pay SU0.TOTAL BENEFITS FICA Pensbn Ftoatllt IraurenCe Worker b UnemPbY Cane SUB-TOTAL Total WAGES and BENEFITS Professional Services Axountirq, AWHing Contrecluel Services Trevel, Treinirq Communication Postage Utilities Rentals, Leases kuurence Repeire, Maintenance Primirq. Publishkg Advertising, Prorttotbn Other Curtest Merges orrke supplies Operelirq Supplies [looks. Sub. Memberships Internal Servke Charges Total Olxrelinp Expenses CAPITAL OUTLAY[ Lard Buildegs Other Improvements Equipment CortslruUion in Progress Total Cepttel Outlay D RT a RVIC Principal Interest Other Total Debt Servke TRANSfERS~ To General Fund To To Total Transfers 60,000 80.000 60,000 80,000 80,000 80 U00 90 CITY OF ATLANTIC BEACH POLICE GRANT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVISED ACTUAL ACTUAL BUDGET BUDGET WCREASE 1992-93 189394 1994-95 1995-98 DECREASE Cash Cartv Forward RFVFNI IFS B.L.E.N.D. Grants 17,571 10,923 23,484 30,000 6,576 Transfer Irom General fund 5,858 5,573 10,000 4,427 Interest Earnings TOTAL REVENUES 23.429 10.923 29.057 40.000 10.943 OTHER FINANCING SOURCES 3.842 TOTAL RESOURCES 23A2D 11.$8, ?0_057 40.000 10.9A] FYPFNf71T1 IRFR B.LE.N.D. Grant ExpeMMures 23.429 14.565 29.057 40.000 10.943 TOTAL EXPENDITURES 23.429 11.565 29.057 40.000 10.943 OTHER F94ANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES 23.429 14.565 29.057 40.000 10.943 RFSrn IRCF AI ~ nrsTlnu~ Personal Services 3,937 Operating Expenses 7,984 6,991 6,764 17,600 10,836 Cep'M1al Outlay 15,445 3,637 22,293 22,400 107 Deb Service Transfers TOTAL 23,429 14.565 29057 40,000 10.943 91 CITY OF ATLANTIC BEACH DMSIONAL EXPENDITURES GRANT FUND POLICE GRANT FUND P R~ONAI SFRVI .E WAGES Salaries end Wagas Overtime Spacial Pay SUB-TOTAL BENEFITS FICA Pensbn Nmnh Insurerrce Worker 8 UnemPloY ~P SUB-TOTAL Total WAGES and BENEFITS Professional Sorvkes Accounting, Auditing Investipatbns Travel, Treinirg Communication Postago Uilities Rentals, Leases Insurance Repair, Maintenance Prirriirq, Publishing Advertisirp, Promotion Other Current Chergos Office Supplies Opereting Supplies Books, Sub, Memberships Inlemal Service Charges Total Opereting Eupenses CAPITA O IT AY• Land Buiktirgs Other Improvements Equipment ConsWdion h Progress Tolel Capital Outlay D BT S RVI • ' Prindpal Interest Omar Total Debt Sevice T ANaF R9• To To Other Total Trensfers DIVISION TOTAI S~ REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1992-93 1993-94 1994-95 199598 DECREASE 3.937 3,937 9,937 4,105 1,303 3,779 502 6,139 9,250 9,250 4,250 (1,889) 100 2,168 625 4,100 3,475 7,991 8,997 6,761 17,600 10,838 15,445 3,637 ?2,293 22,400 107 15,445 3,837 22,293 22,400 107 23 129 14,585 29,057 40 000 I i 92 .-