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General Government
Combinod Su enditures
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REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1996.96 1996.97 1997.98 1998.99 DECREASE '
r Revenues:
General Fund Revenues 1,216,460 737,641 777,450 538,561 (238,889)
Convention Development Tax
Debt Service 47,826
1,316,763 57,133
518,245 42,000
379,233 50,000
280,413 8,000
(98,820)
Capital Project Fund 747,247 490,818 899,228 45,916 (853,312)
r, Total Rovonues 3,328,296 1,803,837 2,097,911 914,690 _(1,163,021)
t
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Expenditures:
General Government 1,177,208 692,485 653,803 464,982 (188,821)
111 BeauOfcation 39,252 45,156 123,647 73,579 (50,068)
Convention Development Tax 74,600 25,000 21,000 165,626 144,626
Debt Service 1,311,493 616,101 377,733 260,922 (116,811)
Capital Projects 690,695 195,062 1,313,369 25,000 (1,288,369)
Total Expenses 3293,248 1,573 8,_04 2,489y2 990,109 ,11,499
r
f
Resource Allocation
r
Personal Services 25,847 40,171 42,194 34,941 (7,253)
Operating Expenses 133,618 178,065 217,998 249,559 31,561
CapitalOu0ay 692,949 202,420 1,343,166 206,126 (1,137,040)
Debt Service 1,311,493 641,101 394,733 260,922 (133,811)
Transfers 1,129,341 512,047 491,481 238,561 (252,900)
r. Total Expenses 3~29J248 1.573,804 2,489,652 990 1, 09 x,499,443)
Summary of Authorized Positions
1997.98 1998.99
Beautification
Beautification Coordinator (Part Time )
Landscape Gardener
1 1
1 1
2 2
5)
General Government and Non-Departmental
Code: 001-1009-519
Purpose:
This department 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, as well as janitorial and window cleaning. Those
expenditures that are not attributable to any one distinct area, such as liability insurance, and
transfers to the debt service, capital projects, police trust, and grant funds from the General Fund
are also accounted for in this program area.
Issues, Trends and Highlights:
One significant highlight is that the transfer to the Debt Service Fund is $99,3201ess than
fiscal year 1997/98. This is due to the retirement of two ]oars which are the Gulf Breeze
Loan Note (1) and the Sun Trust Lease Purchase.
The City Commission has planned to hire a consultant to assist the City with a long term
strategic plan. Budgeted funding was established at $30,000.
52
CITY OF ATLANTIC BEACH
DIVISIONAL EXPENDITURES
GENERAL FUND
GENERAL GOVERNMENT NON-DEPARTMENTAL
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1995.98 1996.97 1997-98 1999.99 DECREASE
PERSC
WAGES
Satades and Wages 30 5,953
Overtime
SpedalPay
SUB-TOTAL 30 8,953
BENEFRS
FICA 2 455
Pension
Health Insurance 289
Worker b Unamploy Comp 1
SUB-TOTAL 3 724
Total WAGES
and BENEFITS 33 6,677
Professional Servirss 10,700 9.087 7,070 18,100 11,030
Accounting, Auditing 4,830 5,280 5,500 7,750 2,250
Contradual Services 9.219 9,831 12,960 86,645 53.685
Travel and Per Diam 45 4
CommunlwUon 3,872 3,572 4,050 3,840 (270)
Postage 8.963 10,702 15,000 10,550 (4,450)
Utilities 74,988 13,728 13,900 14.000 100
Rentals, Leases 1,125 4,681 14,400 13,018 818
Insurance 48,306 55,768 69,031 88,593 (2,438)
Repairs, Malnlenance 10,518 44,680 13.732 12.625 (1,107)
PdnUng, PubOShing 3,343 2,159 1,000 500 (500)
AdveNsing, Promotion
ONerCurtenlChargos 480 1,288 500 1,000 500
ORCe Supplies 728 4,685 4,808 5,000 494
Operating Supplies 3,458 4,137 4,193 4,300 107
Books, Training and Memberships
Aid to Private Organizations 500 500
Yotal OpanUng Expenses 120,371 169,838 166,342 226,421 60,079
CAPITAL OUTLAY•
Land
BuBdlnps 2,821
Other Improvements ,
Equipment 2,063 1,302
Total Capital Outlay 2,063 3,927
TRANSFERS'
To gebt Service Fund
1,004,333
307,817
292,508
193,180
(99,320)
To Capital ProJeds Fund 3,500 180.379 137,250 (131,250)
To Pension Fund 12,133 18.788 42,300 35,375 p,123)
To Grant Funds 22,735 4,985
To PoBCe Trosl Fund 12,000
To Flrat Mght Spedal Event Fund 10,000 70,000
To Tree Replacement Fund 17,205 (11,205)
Total Tranafore 1,054,741 812,047 487,461 238,661 (248,900)
DIVISION TOTALS' _ 1.177.208 892A85 _ 657,607 464,882. 1188,621)
53
Beautification
Code: 001-5003-542
Purpose:
This department is responsible for the implementation of planned programs or projects of the
Beautification Committee and/or the City of Atlantic Beach, thereby providing anaesthetically
pleasing and environmentally healthy lifestyle for residents and visitors. The Beautification
Coordinator serves as staff liaison to the Tree Conservation Board, Cultural Arts Advisory Board,
and the "First Night" Committee, as well as the Beautification Committee.
Kcy Objectives:
• Increase shaze cost program
• Continue to maintain landscaped
areas
signs
• Beautify Commission Chambers and
City Hall grounds with Leather Leaf
Fern
• Restore "Welcome to Atlantic Beach"
Issues, Trends, Highlights:
• Installed a walkway at 8'" Street beach access
•' Maintained landscaped areas on City right-of--ways
• Coordinated several share cost projects
• Installed 3 sprinkler systems in flower beds
., .
.. o„ .... ~... .. . ., ."LMY"
... ,,. .. Workload Data=.. :r.- >. ~:r-
Measurement Est. FY-98 Est. FY-97 Est. FY-96
Meetings Attended 45 76 70
Beach Access/Street Ends - Landscaped or
Refurbished 8 S 4
S4
CITY OF ATLANTIC BEACH
DMSIONAL EXPENDITURES
GENERAL FUND
BEAUTIFICATION
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
PERSONAL SERVIGES 1995-98 1998-97 1997.98 1998.99 DECREASE
~
WAGES
Satades and Wailes 21,110 27,1811 31,b84 28,472 (3,112)
Overtime 1,500 (1,500)
Spedal Pay
SUB-TOTAL 21,110 27,168 33,084 28,!72 (4,812)
BENEFTS
FICA 1,875 2,058 2,707 2,178 (529)
Pension 2,378 2,148 4,015 1,901 (2,114)
FleaBh Insurance 1,591 1,569 1,889 120
Worker3Unemptoy Comp 713 511 819 701 (118)
SUBTOTAL 4.704 6 3~.8 9 1~ 10 8.469 12.6111
Totat WAGES
and BENEFITS 25,814 33,194 42,194 34,841 (7,253)
OPE ATIN • XP Nc c'
Professional SeMces
15
AccounOnp, Auditing
Contreduat SeMces 229 4,950 2,350 (2,800)
Travel and Per Diem 481 300 (300)
Communlwtion 300 (300)
Postage 258 32D 350 30
Utilities 1,350 (1,350)
Rentals, Leases 200 (200)
Insurance
Repair, Maintenance 874 1,299 3,200 4,189 959
Printing, Publlshirp 150 300 150
AdveNSing, PromoOOn
Other Current Charges 1,787 718 30,238 4,000 (28,236)
ORCe SuppBes 129 138 300 300
Operating Supplies 3,297 2,792 5,757 8,300 543
Books, Training and Memberships 15 /5 50 800 750
Internal Service Charges 2,882 2,737 4,543 4,549 8
Total Operating Expenses 9,445 8,227 81,856 23,138 (28,618)
CAPITAL OUTLAY
Land
Buikflnps 2,100
Other Improvements 3.993 1,335 29,797 14.000 (15,797)
Equipment 1,500 1,500
ConaWdion M Progress
Totai Capltat Outlay 3,997 3,435 29,797 15,500 (11,297)
Prindpal
Interest
Other
Total Debt Sarvies
To
To
Other
Total Transfer
DIVISION TOTALS[ 39,262 48,188 123,847 73,578 190,088)
55
Convention Development Tax
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 chazged by
the County, plus interest earnings on the funds received and invested.
These funds are restricted by Florida Statute 212.0305 for the extension, enlazgement,
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, co]iseums, lifeguard stations or auditoriums, or other recreational
improvements.
Issues, Trends, Highlights:
This year the budget contains funding for the removal and replacement of a temporary building
located in Russel Park currently being used by the YMCA.
Also included are funds for expanding the Town Center project to include an additional street.
..
I
CITY OF ATLANTIC BEACH
CONVENTION DEVELOPMENT TAX FUND
COMBINED SUMMARY OF REVENUES AND EXPENDITURES
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1995-98 1998.97 1997.98 1998.89 DECREASE
Cash Carry Forward
RFVFNI IFS 88.114 87,1!9 84,826 115,828 21,000
Convention Development Taz 43,903 52,444 37,000 45,000 8,000
Interest Eaminps 3,923 1,659 5 000 5.000
TOTAL REVENUES 47.828 67.131 42.000 50.000 8.000
OTHER FINANCING SOURCES 5 7`9
TOTAL RESOURCES 1417!4 X24.26.2_ _38,528_ 1gs.828 e$8_,000._
EXPEND1IlIBES
Capital Outlay
Buildings
Improvements other than Bultdlnps
Afd to Private Organizations
Transfer to Capital ProJed Fund
Transfer to General Fund
TOTAL EXPENDITURES
OTHER FINANCING USES
CASH RESERVES
TOTAL EXPENDITURES AND
CASH RESERVES
RESOURCE ALLOCATION:
Personal Services
Operatlng Expenses
Capital Outlay
Debt Servlte
Transfers
TOTAL
100,000 100,000
BS,828 85.828
25,000 17,000 (17,000)
74,800
4.000 (q,000)
74.800 25.000 21.000 185.828 144.828
1.658
87.149 94.828 118.828 1115.6261
_141.2.48. 24282 ~~36.82g_ 1ss62g. .24.004_
185.828 185,828
25,000 17,000 (17,000)
74.600 4.000 (4.0001
74.600 _25.000_ ~L.000, 165 6$g_ 14d.62g
57
Debt Service Fund
Code: 200-0000-582
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:
• Florida Municipal Loan Council Pooled Loan Program -Revenue Bonds
Status: Paid off balloon in December 1995 by refinancing it with the SunTrust
Revenue Note issued in November 1995, (See Below).
• SunTrust -Capital Lease
Status: Paid off -July 1996
• City of Gulf Breeze -Local Government Loan Pool Note #1
Status: Paid off -December 1996
• SunTrust Lease Purchase
Status: Paid off -May 1998
• Barnett -Capital Lease
Status: Ma
Rate:
Payments:
Security:
Purpose:
lures December 26, 1998
4.89%
Montlily
Equipment
Purchase of six(6) vehicles, truck, mower, imaging computer
hazdwaze and 800 MHZ radio system
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: Payoff balloon payment on Florida Municipal Loan Council Pooled
Loan Program -Revenue Bonds, renovate the Public Safety
Building, renovate the lifeguard building, and fund some pazk
improvements
City of Gulf Breeze -Local Government Loan Pool Note #2
Status: Matures December 1, 2013
Rate: Varies between 7.4% to 7.7%
Payments: Principal annually, Interest semi-annually
Security: Utilities Service Tax, funding sources are Gas Taxes and Water and
Sewer operating revenues
Purpose: Paving and Drainage Improvements to Section "H"
58
CITY OF ATLANTIC BEACH
DEBT SERVICE FUND
COMBINED SUMMARY OF REVENUES AND EXPENDITURES
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1995.96 1996-97 1997-98 1999.99 DECREASE
Cash Carry Forward 118.426 141.698 41,820 45.320 1.500
REVENUES
Transfer from General Fund 1,004,353 307,917 292,508 193,188 (99,320)
Transfer hom Gas Tax Fund 307,554 208,985 85,227 85,227
Interest Earnings 4,858 1,343 1,500 2,000 500
TOTAL REVENUES 1,316,761 518,245 179.211 260.411 (98,820)
OTHER FINANCING SOURCES
TOTAL RESOURCES _ 1.161.189 _ 659.941 _ 421.051 125`13 19L320)
EXPENDITURES
Florida Municipal Loan Council Pootad
Loan Program - Rovonuo Bonds
Pdndpal 892,508
Interest 4,795
SunTrust -Capital Loasa
Pdndpal 58,982
Interest 1,668
City of Gulf Breeze - Locai Govemment
Loan Pooi Nato it
Pdndpal 200,000 215,000
Interest 21,428 7,364
SunTruat-Lease Purchase
Pdndpal 48,122 50,887 35,539 ~ (35,539)
Interest 8,312 3,547 810 (870)
Barnett • Capital Leaso
Pdndpal 70,934 98,709 103,848 28,712 Q8,934)
Interest 9,854 9.009 4,071 218 (3,653)
SunTrust-Revenue Noto
Pdndpal 70,098 98,628 702,647 708,272 3,825
Interest 42,892 48,338 45,795 42,073 (3,722)
Ciry of Gulf Breeze -Local Govemment
Loan Poot Noto i2 '
Pdndpal 22,227 22,227 24,449 28,673 2,224
Interest 83,899 82,394 80,778 68,974 (1,802)
TOTAL EXPENSES 1,111,491 618,107 177.733 260.922 (178,811)
OTHER FINANCING USES 20
CASH RESERVES 147,698 41,620 45.120 64,811 19,491
TOTAL EXPENDITURES AND
CASH RESERVES 1.451,169 659,941 423,051 125,711 (97,120)
RESOURCE ALLOCATION
Debt Service 1.311,493 818,101 377,733 260,922 (118,811)
TOTAL 1.371.193 818.101 177.733 260,822 1116.811)
59
Capital Improvement 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 sepazate 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.
Issue, Trends and Highlights:
• The budget contains $25,000 for the City's portion of the design phase of the Dutton
Island project. Additional reserves have been designated in the General Fund if this
project proceeds.
• Funding for Bull Park also is in reserve in this fund which will be appropriated upon final
cost estimates when bids aze received and awazded.
• Expenditures for the Levy Road project are also being carried over in this fund for the
• street improvement related portions.
• The last of the Cross Florida Barge Canal Tax Refund monies will be deposited in this
fund for use in either land conservation or pazk improvements.
C,0
CITY OF ATLANTIC BEACH
CAPITAL IMPROVEMENT FUND
COMBINED SUMMARY OF REVENUES AND EXPENDITURES
J;a~h -a Fenvard
~. RFVFNIIFS
_- - ____
~ Interpovemmental Grants
R Barge Canal Retmtauaement
ft CorllmunlUes Trust Grant
Purl Authodty
Transfer from General Fund
Transfer from Gas Taz Fund
Transfer from Calventlon Devebpment
Transfer from Water Utility Fund
Loan Proceeds
Interest Eaminps
TOTAL REVENUES
OTHER FINANCING SOURCES
TOTAL RESOURCES
'~ FxPENDITURE3
Capital Protect Fxpenditwea
TOTAL EXPENDITURES
OTHER FINANCING USES
CASH RESERVES
TOTAL EXPENDITURES AND
CASH RESERVES
RFCOLIRCE Al t OCATIONt
Peroonal Servkes
Operating Expenses
Capital OuOay
Debt Servke
Transfers
TOTAL
REVISED
ACTUAL ACTUAL BUDGET BUDGET INCREASE
1993.98 1996-97 1997.98 1998-99 DECREASE
19],977 314,549 81],761 99,620 (414,141)
90,000 175,000 ~ (175,000)
289,105 35,918 38,918
283,913 (283,913)
30,000 (30,000)
3,500 180,379 131,250 (131,250)
74,800
264.085 (284,085)
807,885
31.282 21.334 15.000 10.000 (8,000)
747,247 490,818 899,228 45.916 (857,312)
84.020
1.005,244 805.781 1.412.999 145,576 (1.267,45])
890,895 195,082 1,313,389 25,000 (1,255,389)
690,695 195,062 1,717,369 25,000 (1,288,769)
96,544
714,549 513,781 89.BI0 120,536 20,918
1.005,144 805.367 1.412.989 148.536 (1,267.487)
3,802
888,89] 195,082 1,313,369 25,000 (1,288,389)
890,895 198.082 1.313,369 25,000 (1,288,369)
61
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