Special Revenue Fundsi
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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. -.
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' CITY OF ATLANTIC BEACN
^ SPECIAL REVENUE FUNDS
' COM01NE0 SUMMARY OF SPECIAL REVENUE FUNDS
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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
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