Annual Budget 2006-2007- vr
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City of Atlantic Beach, Florida
Annual Budget
2006 - 2007
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,~ Mayor
Donald M. Wolfson
City Commission
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Louis M. Borno
.~ James M. Fletcher
Sylvia N. Simmons
~ J. Dezmond Waters III
1" City Attorney
Alan C. Jensen
City Manager
Jim R. Hanson
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City Clerk
Donna L. Bussey
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City of Atlantic Beach
Annual Budget
Fiscal Year 2006-2007
Table of Contents
Introduction
Budget Message I-VIII
Calendar 1
Ad Valorem Tax Millage Resolution 2-3
Budget Ordinance 4
Combined Summary of All Funds, Revenues and Expenditures 5
Combined Summary of Expenditures by Department 6
Graph of Total Revenues and Expenses by fund Type 7
Citywide Organizational Charts 8-15
Graph of General Fund Revenues and Expenses 16
Graph of Where Your Tax Dollar Goes 17
Schedule and Graph of 2006-07 Local Millage Rates 18
Schedule and Graph of Ten Years of Millage History 19
Combined Summary of Revenues and Expenditures General Fund 20
General Fund Revenues 21-22
Summary of General Fund Expenditures by Division 23
Summary of Special Revenue Funds 24
Summary of Enterprise Funds 25
Summary of Trust and Agency Funds 26
Governing Body
Summary of Governing Body 27
City Commission 28-29
City Administration
Summary of City Administration 31
City Clerk 32
City Manager 34
Finance 36
Information Technology 38
Human Resources 40
Legal Counsel 42
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General Government
Summary of General Government 45
!""' General GoverntnentNnn-Departmental 46
Convention Development Tax 48
Half Cent Discretionary Sales Tax 50
~"' Debt Service 52
Governmental Capital Project Fund 54
'~" Planning, Zoning and Building
Summary of Planning, Zoning and Building 57
Planning and Zoning 58
~"' Community Development Block Grant 60
Building 62
Tree Protection 64
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Public Safety
Summary of Public Safety 67
~" Police 68
Administration 71
Patrol 72
Crime Suppression Unit 73
Detectives 74
Dispatch 75
w» Animal Control ~6
Police School Guards ~~
Police Grant Funds ~g
Police. Special Revenue Fund gp
Fire Department
Summary of Fire Department g2
~,,, Fire Control & Rescue g3
Lifeguards gs
~„ Code Enforcement 86
Parks and Recreation
~,,, Summary of Parks amd Recreation 89
Location of City Parks 90
Parks Administration 91
~,,,, Park Activities 93
Beautification 94
Park Maintenance and Improvements 96
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Public Works
Summary of Public Works 99
Public Works Administration 100
Street and Road Maintenance 102
Local Option Gas Tax 104
Sanitation 106
Storm Water Utility 109
Fleet Maintenance 112
Utility Revenue Bond Construction 114
Public UtiUties
Summary of Public Utilities 117
Water Utility Fund 118
Water Production 120
Water Distribution 121
Administrative 122
Sewer Utility Fund 123
Sewer Collection 12S
Treatment Division 126
Administrative 127
Pension Funds
Summary of Pension Funds 129
General Employee Pension 131
Police Employee Pension 132
Supplemental Information
Budget Policy Highlights 133
Schedule of Interfiind Transfers 134
Certification of Taxable Value 13S
Schedule of Capital. Outlay 136-138
Schedule of Cash Balances 139
Element Object Classifications, Account Descriptions 140-145
Long Term Financial Plan 147-IS9
Glossary 161-165
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Budget Message
To: The Honorable Mayor and City Commission
From: Jim Hanson, City Manager
Date: October 1, 2006
,r The budget for fiscal year 2006-07 is balanced in accordance with state law
and includes contingency levels of at least 25% in each operating fund
following the policy established by the City Commission. These budget
~, estimates aze prepazed on a conservative basis. Also included with this
budget are ten year projections for revenues and expenses in all of the
city's major funds.
Atlantic Beach is about to embark on several large capital projects. Some
of these have been discussed over a couple of years with the City
Commission and aze in the design stages. Others are relatively new.
Funding is provided in this budget for most of the projects although there is
a need for financing the larger ones. All of the major projects in the
March, 2006 Strategic Plan are included in this budget or referenced where
fmancing is required.
r Strategic Planning;
The Mayor and Commission of Atlantic Beach have prepared strategic
plans each year to guide in the prepazation and consideration of the budget
and to keep our attention focused on important long range goals. The most
recent plan was completed in March. The priorities from that plan requiring
funding are as follows:
1) Mayport Road Medians; The purpose of this project is to install
landscaped medians along the Mayport Road Corridor to improve
traffic and pedestrian safety, to improve the appeazance and aid
business revitalization. Because a major portion of the Mayport
A Corridor is outside the Atlantic Beach city limits and because it is a
state highway, this project requires our close coordination with both
Jacksonville and the Florida Department of Transportation. Most
of Atlantic Beach's estimated cost for this project has already been
budgeted with $100,000 of additional funding in the FY-07 budget.
Agreements are akeady in place with the other jurisdictions for the
project and the design is presently under way. It is anticipated that
design will be completed and approved before the end of this
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The budget is balanced
and includes
contingencies of at least
25% in each operating
fund
Atlantic Beach is about
to embark on several
major capital projects
and funding is in place
for some, but not all, of
them.
Strategic planning has
become a cornerstone of
our budgeting process
for many years and has
resulted in many
accomplishments.
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calendar yeaz and construction will begin in 2007.
2) New environmental regulations/Total Maximum Daily Loads; State
and federal regulators have determined that to much nitrogen is
being discharged into the St. Johns River and a limit or Total
Maximum Daily Load (TMDL) must be set. Public and private
wastewater treatment plant owners discharging into the St. Johns
River and its tributaries will be the first dischargers required to
meet the new standards. Additional regulations on non-point
sources of nitrogen including storm water and agriculture are
expected to soon follow.
Atlantic Beach has hired consultants to determine the best way to
meet the new nitrogen standards. This task is complicated by many
factors. One is that the ultimate standard for nitrogen removal has
yet to be determined. A lawsuit against the Federal EPA by a local
environmental organization must be resolved before the standards
are finalized. Another factor may present an opportunity. Because
the new standards will apply not only to both Atlantic Beach
wastewater plants, but to the other beach cities, there may be a
potential for savings by working together at one location. State and
federal grants may be available to fund portions of the cost, but
may be limited only to specific technologies or solutions. Last,
there is a probability that future requirements for the removal of
nitrogen from storm water may be offset by reducing nitrogen
discharges from the wastewater plants beyond the levels required if
it is found to be more economical. A presentation of the
recommendations from the consultants will be made at one of the
budget workshops. Regardless of the alternative chosen, the
funding required will exceed the city's ability to pay for the
improvements out of normal operating revenues, and financing will
be required. Ultimately, the cost of improving the water quality in
the river will be paid by water and sewer customers through higher
rates.
3) Hopkins Creek Retention Pond; The highest priority storm water
project in Atlantic Beach (after the completion of the Core City
improvements a couple of years ago) is to reduce the flooding in the
Hopkins Creek Basin. T'he best solution is the construction of a
two acre retention pond. Funding for the land acquisition was
included in the FY-06 budget and it is anticipated that the property
will be purchased within the next two months. Funds for
construction of the pond aze included in the FY-07 budget. A
commitment has been received for a state grant to pay for a portion
of the cost.
Improving the water
quality in the S~ Johns
River will require major
investments in area
wastewater plants and
drainage systems. These
will result in significant
increases in the utility
bills paid by all of us in
the St. Johns basin.
Construction of the
Hopkins Creek pond
will begin in the next
year.
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4) Sanitation/Automated Collection; The Mayor and Commission
have determined that the city will implement an automated garbage
collection system in Atlantic Beach when the current contract for
sanitation services expires in the spring of 2007. City staff is
currently working with a consultant to prepare bid specifications.
This change of service level is being implemented to save money
although future costs will not be known until the bids are opened.
No additional funding is in the FY-07 budget for this change in
collection methods, although several changes are needed in the
rates which will be discussed later in this memo.
5) Police Department Building Expansion; The Police Department
headquarters building is almost 20 years old and was built in a time
when the police force was much smaller and needs were different.
The Police Department has outgrown its headquarters building.
One example is in the dispatch room where new equipment has
been added over the years leading to cramped conditions and
cooling problems. While the staff originally anticipated several
building expansions to solve the problems, a more comprehensive
look at the situation has indicated that construction of an entirely
new building may be better in the long run. Architects are working
on several alternatives to either expand the existing building or
build a new one. Their report is expected in the near future.
Funding for the design of the police expansion is included in this
FY-07 budget, although construction is expected to cost several
million dollars and will be beyond the ability to fund out of
operating accounts. Like the wastewater plants improvements,
financing will be necessary. However, some funds toward this
capital cost may be obtained from the fund balances that are
anticipated and the Mayor and Commission should consider
utilizing those resources to reduce future costs as much as possible.
6) PedpathsBike Paths; The city has built several pedestrian paths
over the last two years and the response from citizens has been very
positive. The Mayor and Commission added $120,000 for an
additional pedestrian path from the five points intersection to Selva
Marina Drive. The Marsh Oaks .area will benefit from an additional
$120,000 for sidewalks in that area.
,~,,, 7) Buckman Trust Property; This relatively recent addition to the
strategic plan involves the purchase of a considerable amount of
environmentally sensitive marsh land and a couple of islands on the
,.. west side of Atlantic Beach's city limits so as to protect them from
future development. A grant application has been made for state
funding for 75% of purchase price. If approved, Atlantic Beach
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The Police Department
has outgrown it's
building and expansion
or replacement is
necessary. Construction
costs will require
funding over several
years.
Acquisilion of the
marsh and islands will
protect them from
future development
funding for 75% of purchase price. If approved, Atlantic Beach
will be required to pay the local 25% share of the appraised price,
and will have to make some relatively low cost improvements on
two of the islands. Funding for land purchase as well as these
improvements is included in the final budget in the amount of
$450,000 These are a combination of half cent sales tax funds and
convention development funds.
Water and Sewer Funds;
A big factor affecting the budget for the city's water and sewer funds has
been water conservation requirements. Atlantic Beach's water sales in FY
2000 exceeded one billion gallons. Water sales for each of the next six
years declined. Sales for the 2007 fiscal year are estimated at
approximately 880 million gallons. During the same period, The number
of water customers has increased from about 7,400 in the 1999-2000 fiscal
year to an average of over 8,300. The average customer's water use in
Atlantic Beach has declined by over 25%. Other cities across the country
have reported similar reductions. Changes in state and federal regulations
for plumbing fixtures and implementation of water conservation rates like
those adopted by Atlantic Beach over a year ago have caused the decline.
During these same years, salaries for utility personnel have increased.
Electrical and chemical costs have gone up along with most other expenses
associated with operating a water and sewer utility. When operating costs
go up, the remaining funding available for the major system repairs and
improvements has dropped. A 3% rate increase is included in this budget,
although more is needed to keep the systems properly maintained. Amore
significant increase should be considered after the consultant's report
outlining wastewater treatment plant upgrades and sewer collection system
conditions is received.
While many of the major projects contained in the water and sewer master
plans have been completed in recent years, a considerable amount of work
needs to be done, particularly in the sewer collection system. A
presentation by consultants preparing the Sewer Master Plan Update was
made at a budget workshop. Over $365,000 is budgeted for sewer line
rehabilitation in FY-07. The consultants will make recommendations about
how much will be needed in future years. The City Commission should
consider future funding needs when the rates are increased to pay for the
wastewater plant upgrades to meet the new nitrogen standards. One major
project that will be needed in the near future is the replacement. of one of
the city's eight water wells with an estimated cost of $600,000. It is
recommended that this project also be included in the fmancing that will be
needed.
IV
People are using 25
less water than in the
past
Many of the city's aging
sewer lines should be
rehabilitated or
replaced in the next few
years.
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Stormwater System;
The City has completed the construction of several major storm water
projects in recent years. Most of the drainage system has "worked" during
the rainstorms that we have seen recently. A few major projects remain,
and funding for these projects is largely in place at this time. The first and
largest of these is the construction of a retention pond to alleviate flooding
in the Hopkins Creek. Basin which was described eazlier under the list of
strategic items. The next major project will be the rehabilitation of the
drainage system and utilities in the Royal Palms subdivision. Funding is
included in this proposed FY-07 budget for the design of these
improvements with construction expected to follow over the next three
years. The preliminary cost for stormwater reconstruction is $900,000.
The Stormwater Fund is expected to have an unrestricted balance at the end
of the upcoming fiscal yeaz of $334,000. The storm water utility relies
mostly on contributions from the Gas Tax and General Funds. If
contributions at similar levels can be made over the next couple of years,
funding should be in place by the time that the Royal Palms project is
ready to bid. A third project on the drawing board is a solution to the
flooding problem at the Ocean and 14~`/15~` Streets. This is one of several
smaller projects that were recommended in the Storm Water Master Plan
Update in 2002. Many of the other projects recommended in that plan
have already been completed.
Sanitation;
Trash and garbage in Atlantic Beach have been collected by a contract
hauler since the city privatized the refuge collection in the early 1990s. We
are in the last year of a six yeaz contract and, as previously stated, the
Mayor and Commission have decided to utilize automated gazbage
collection to cut down on the anticipated price increase when the contract
is rebid. However, an increase in the sanitation rates is needed based upon
past cost increases. Sanitation charges have not changed since 1995 when
they were lowered. Since that time, the contract hauler has received yearly
CPI increases, the city has been paying increasing disposal fees at
Jacksonville's landfill and, in the last year, a surcharge has been paid to
the hauler to offset the dramatic increases in fuel prices. An increase in
rates was projected last yeaz, but held because the contract for collection
was extended for an additional year. Maintaining the 25% reserve in the
Sanitation Fund will require an increase in rates on average of 16%. The
amount of rate increase between various classes of customers should be
considered carefully. While the city is making a fair return on most of the
commercial customers there are some sub-groups where billing rates are
presently below the City's cost charged by the hauler. While the details of
a rate increase have not yet been worked out, it is apparent that a
V
After the Hopkins
Creek Pond is built, a
reconstruction of the
lines in the Royal Palms
area wiUfollow
Funding will be
available using current
revenues.
Sanitation rates have
not increased in over 11
years. Costs have
increased and a major
rate increase is needed
a rate increase have not yet been worked out, it is apparent that a
significant rate increase is needed in connection with the upcoming budget.
The budget includes a sixteen percent increase to be effective January 1,
2007.
Revenues;
'The good news on the revenue side of the budget is that the property values
in Atlantic Beach continue to increase at a robust rate. The total tax digest
climbed from 1.215 billion in 2005 to 1.349 billion in 2006. While some
of that was from new construction, the great majority results from
increasing property values. Without the State 3% cap on increases in the
value of owner-occupied homes, the change would be much greater. The
resulting property tax revenues aze expected to go from 3.4 million dollars
in FY-06 to over 3.9 million dollars in FY-07.
Other general city revenues have increased only moderately or remain
steady. Many of these revenues that come through the State have been
estimated using State forecasts. For example, the Communication Services
Tax collections aze expected to decrease slightly from $591,000 in FY-06
to $588,000 in FY-07. State revenue sharing funds will increase from
$453,000 to $476,000 in FY-07. The State Half Cent Sales Tax will also
increase from an estimated 1.40 million to 1.44 million dollars. Gas Tax
proceeds aze estimated to remain even at $555,000 and the "Better
Jacksonville" Plan Half Cent Sales Tax is estimated to increase by $33,000
to $743,000 next yeaz.
This budget includes an increase in the business license fees of 5%. State
law limits increases for licenses to 5% every other year. It has been three
years since these were last raised in Atlantic Beach and the city's costs
have changed more than 5%.
Miscellaneous Items;
During the current yeaz, the city has implemented the first half of a pay
plan adjustment recommended by consultants and approved by the
commission last yeaz. 'This FY-07 budget includes funding for the second
half of the implementation which results in reclassifications of several jobs,
most of which are for our employees in the lower pay grades. This
proposed budget also includes the 3% merit increase. A 3.5% cost of
living adjustment was also added to the budget. This added an additional
$227,654 to the budget.
The employer contribution to the general employee pensions fund will
cost $482,000 which amounts to 14% of salaries. This is a decrease from
VI
Property values
continue to increase
rapidly in Atlantic
Beach. Collections wiU
increase by $476,000
without any change in
the mil[age rates Other
general revenues are
not arpected to grow by
much.
This budget includes
funding for the second
half of pay plan
adjustments approved
last year.
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the previous year resulting from the change in employee contribution rates.
The employer contribution to the police pension fund has increased to just
~"" over $390,000 in FY 07 which equals 19.85% of salaries. While the city
negotiated an increase in contribution rates corresponding to the general
employees group, the increase in police contributions has not yet been
"" implemented because of a delay in State approval.
The total number of employees in the FY-07 budget increased by two for a
""` temporary summer intern in the Public Works Department and another in
Recreation. One change in the allocation of those employees is the
reduction of one fiilltime budgeted employee in the IT Division and the
'~ addition of a Planner II position in the Planning and Zoning Department.
Included in this budget are insurance costs that have been spread between
~" the various operating departments of the city. Dramatic increases in
property insurance resulting from the last two hurricane seasons has
increased the budget by over $160,000. Group health insurance has
increased next year by over $87,000 or 15% next year. .
Conclusion;
The City of Atlantic Beach is embarking on several major capital projects.
Funding is already in place for many of these, although two projects, the
new police building and water/ wastewater improvements, are beyond the
City's ability to budget using normal operating revenues. Financing some
or all of those costs will be required if these projects are to be
accomplished.
The General Fund remains in strong financial condition. The tax base
continues to grow at a rapid pace. Property values have risen across the
country, but Atlantic Beach has been among a select group of communities
where the growth has been especially strong. Living here is very desirable
and the property values reflect that desire. The recent community dialogue
over future zoning standards to limit the size and mass of new residential
construction is a positive example of the public's desire to invest their
money in the city. Significant rate increases are needed in the Water, Sewer
and Sanitation Funds in the next year to meet State requirements, maintain
our utility systems and keep adequate reserve levels.
While there will always be projects to fund and other challenges to face,
the focus of the Mayor and Commission on conservative budgeting,
keeping adequate reserves in place, and planning for the long term will
insure that this city remains a great place to live and work for many years
to come.
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VII
.Recent hurricanes in
Florida have caused
property insurance rates
to increase city cost
dramatically
There will always be
projects to fund and
challenges to faces The
focus of the Mayor and
Commission on long
term planning and
conservative budgeting
will insure thatAtlantic
Beach remains a great
place to live and work.
This budget has been prepazed with the input from many staff members,
the Mayor, Commissioners and members of the public. We look forward to
working with you to accomplish the goals and objectives set out in the "'
strategic plan for the coming yeaz.
submitted,
Hanson
Manager
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VIII
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City of Atlantic Beach
Budget Calendar
Fiscal Year 2006-2007
Date Re aired Action Res onsibili
February 15 Strategic Planning Workshops Department Heads
Finance Director
City Manager
City Commission
May 12 Update Ten Year CIP Requirements To Finance Director Department Heads
April 13 to Preparation of budget requests on-line, current year budget review. Department Heads
May 12
May 12 to Review of on-line requests, CIP Requests, Meetings with Department Department Heads
May 25 Heads for explanations and justifications. Program pages are also to Finance Director
be included in discussions.
June 5 to Preparation of Proposed Budget, Meetings with City Manager Department Heads
July 15 Finance Director
City Manager
July 20 to State Revenue Sharing Estimates provided Department of
July 31 Revenue
Jul 1 Receive Certification of Taxable Value Pro erty Appraiser
July 12 or City Commission to adopt proposed millage rate and schedule a public City Commission
July 24 hearing to consider the Tentative Millage and Tentative Budget. This
information is to be presented to the property appraiser within 35 days
from the date of certification, (August 4~` ).
August 1 Proposed Budget submitted to the City Commission City Manager
Finance Director
August 24 Tax notifications to be mailed within 55 days of Certification, (TRIM Property Appraiser
notice of roposed property taxes).
August 13 to City Commission Workshops to review the Proposed Budget (August Department Heads
August 30 13~', 16~', and 30~` ). Finance Director
City Manager
City Commission
August 27 to Advertise in newspaper for public hearing on adoption of Tentative Finance Director
September 11 Budget and Proposed Millage (The property appraiser will also notify City Clerk
pro erty owners). Property Appraiser
September 11 Hold Public Hearing to adopt the Tentative Budget and Millage (F.S. City Commission
200.065).
Se tember 23 Publish TRIM notice in public newspaper Finance Director
Se tember 25 Final Hearin to a rove Budget and Millage Rate City Commission
1
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RESOLUTION NO.06-11
A RESOLUTION OF THE CITY OF ATLANTIC BEACH,
FLORIDA LEVYING THE AD VALOREM PROPERTY TAX
MILEAGE RATE FOR MUNICIPAL PURPOSES ON ALL
TAXABLE PROPERTY WITHIN THE CITY FOR THE FISCAL
YEAR BEGINNING OCTOBER 1, 2006 AND ENDING
SEPTEMBER 30, 2007; STATING THE PERCENTAGE BY
WHICH THE MILEAGE TO BE LEVIED EXCEEDS THE
ROLLED-BACK RATE; AND, PROVIDING AN EFFECTIVE
DATE
WHEREAS, 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 yeaz
beginning October 1, 2006 and ending September 30, 2007; and
WHEREAS, 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 '~!!
WHEREAS, 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 1,2006 and ending September 30, 2007, based on a millage rate of 2.9974 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, THEREFORE, 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 year
beginning Octoberl, 2006 and ending September 30, 2007, is hereby set at the rate of 2.9974 mills.
2. The percentage by which this millage rate to be levied exceeds the rolled-back rate of
2.7213 is 10.15.
3. This resolution shall take effect immediately upon its passage and adoption by the City
Commission of the City of Atlantic Beach, Florida.
ADOPTED at a public hearing by the City Commission of the City of Atlantic Beach, Florida
on the 25'~ day of September 2006.
.~
Donald M. Wolfson
Mayor /Presiding Officer -
Page 1 of 2 2 .,~
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Appr d as to fo d correctness:
an C. Jense E wire
~*" .City Attorne
ATT T:
Donna L. Bussey
~'""' City Clerk
Resolution No. 06-11
CERTIfICAT10N
I certify this to be a true and correct cepp Of
the record in my office.
WITNESSETN my hand and official seal Of tha
City of Atlantic Beach, ride,
this/t~eay of ~~
!/~4~1'1iY1q
Clerk
Page 2 of 2
3
ORDINANCE N0.20-06-81
AN ORDINANCE ADOPTING THE FINAL BUDGET FOR
THE CITY OF ATLANTIC BEACH, FLORIDA FOR FISCAL
YEAR BEGINNING OCTOBER 1, 2006 AND ENDING
SEPTEMBER 30, 2007
WHEREAS, the City Commission of the City of Atlantic Beach, Florida, on September 11,
2006, held a public hearing as required by Florida Statute 200.065; and
WHEREAS, the City Commission of the City of Atlantic Beach, Florida, set forth the
appropriations and revenue estimate for the budget for Fiscal Year beginning October 1,
2006 and ending September 30, 2007 in the amount of $26,059,756.
NOW, THEREFORE, BE IT ENACTED BY THE CITY COMMISSION ON
BEHALF OF THE PEOPLE OF THE CITY OF ATLANTIC BEACH, FLORIDA,
that;
1. The fiscal Year 2006/2007 budget be adopted, and
2. This ordinance shall take effect immediately upon its adoption.
Passed by the City .Commission on first reading this 11th day of September 2006.
Passed by the City Commission on second and final reading this 25th day of September
2006.
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Donald M. Wolfson
.Mayor /Presiding Officer
and correctness:
C. J~~n, Esquire
City
A
G~/~~
Donna L. Bussey
City Clerk
CERTIFICATION
t certify this to be a true and correct ~ Ot
the recoM in my office.
WITNESSETH my hand and official aee! ~
Ciry of Atlantic Beach, Florida,
this the,~~tla f ~~
ny Clerk
*~
4
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Summary of all Funds
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Actual Ac~al Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
Cash Forward 24,187,312 23,912,693 25,274,211 23,885,704 (1,388,507)
Revenues
General Fund 9,104,743 9,777,506 10,121,084 10,576,532 455,448
Speaal Revenue Funds 1,618,681 1,830,048 1,769,474 1,645,824 (123,650)
Debt Service Fund 71,748 73,899 72,300 73,048 748
Capital Project Fund 1,313 286 0 0 0
Enterprise Funds 9,430,044 10,640,628 8,691,617 10,074,702 1,383,085
Trust and Agency Funds 1,514,621 1,906,544 1,742,384 1,862,226 119,842
Total Reveunes 21,741,150 24,228,911 22,396,859 24,232,332 1,835,473
Other Financing Sources 170,046 85,098 0 0 0
Total Resources 46,098,508 48,226,702 47,671,070 48,118,036 446,966
Expenditures
General Fund 9,201,335 10,795,647 9,970,955 11,173,522 1,202,567
Special Revenue Funds 1,522,400 1,865,021 2,267,192 2,335,632 68,440
Debt Service Fund 71,092 72,429 71,505 72,477 972
Capital Project Fund 10,477 27,936 0 0 0
Enterprise Funds 9,338,160 9,152,583 10,645,302 11,617,279 971,977
Trust and Agency Funds 612,340 703,990 806,712 860,846 54,134
DMSION TOTALS 20,755,804 22,617,606 23,761,666 26,059,756 2,298,090
Other Financing Uses 1,430,011 334,885 23,700 0 -23,700
Cash Reserves 23,972,693 25,274,211 23,885,704 22,058,280 (1,827,424)
Total Expenses and Cash 46,098,508 48,226,702 47,671,070 48,118,036 446,966
Resource Allocation
Personal Services 7,615,295 7,889,192 8,359,143 9,336,250 977,107
Operating Expenses 7,147,033 7,554,652 8,813,030 8,746,415 (66,615)
CapRalOutlay 2,112,261 2,433,580 4,122,180 4,958,337 836,157
Debt Service 1,771,904 1,607,370 1,678,236 1,675,695 (2,541)
Transfers 2,109,311 3,132,812 789,077 1,343,059 553,982
Total 20,755,804 22,617,606 23,761,666 26,059,756 2,298,090
~,. 5
Summary of All Departments
Combined Summary of Expenses
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
Expenses'
Governing Body 43,456 44,888 48,561 50,898 2,337
City Administration 1,788,178 1,870,038 2,038,647 2,171,314 132,667
General Government 1,443,258 3,263,346 1,752,900 2,570,412 817,512
Planning and Building 524,910 673,819 676,834 618,966 (57,868)
Public Safety 4,045,221 4,123,789 4,474,868 4,720,728 245,860
Parks and Recreation 846,828 946,825 1,002,060 1,172,451 170,391
Public Works 4,891,746 4,038,724 5,875,627 6,698,094 822,467
Public Utilities 6,559,867 6,952,187 7,105,457 7,196,047 90,590
Pension 612,340 703,990 806,712 860,846 54,134
Total Expenses 20,755,804 22,617,808 23,781,866 26,059,756 2,278,090
Resource Allocation:
Personal Services 7,615,295 7,889,192 8,359,143 9,336,250 977,107
Operating Expenses 7,147,033 7,554,652 8,833,030 8,746,415 (86,615)
Capital Outlay 2,112,261 2,461,516 4,122,180 4,958,337 836,157
Debt Service 1,771,904 1,607,370 1,678,236 1,675,695 (2,541)
Transfers 2,109,311 3,104,876 789,077 1,343,059 553,982
Total Resource Allocation: 20,755,804 22,617,606 23,781,666 26,059,756 2,278,090
Summary of Authorized Positions
2005-2006 2006-2007
Department
Governing Body 5.00 5.00
City Administration 25.00 23.00
General Government 2.00 2.00
Planning and Building 5.00 7-00
Public Safety 62.00 62.00
Parks and Recreation 12.00 13.00
Public Works 18.00 19.30
Public Util'~ies 24.00 23.70
Pension 0.00 0.00
153.00 155.00
~;
6
r
r
CITY OF ATLANTIC BEACH
TOTAL REVENUES AND EXPENDITURES
BY FUND TYPE
Total 2007 Revenues
7.68%
41.58%
43.65%
^ General Fund ^ Special Revenue Funds ^ Debt Service Funds
^ Enterprise Funds ^ Trust Funds ___
r
r
r
r
r
r
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f
Total 2007 Expenses
3.40%
44.80%
41.96%
^ General Fund ^ Special Revenue Funds ^ Debt Service Funds
^ Enterprise Funds ^ Trust Funds
7
0.30% 6.79%
0.30% 9.54%
JUDICIAL
BRANCH
CITY
ATTORNEY
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
LEGISLATIVE
BRANCH
VOTERS
CITY
COMMISSION
CITY
CLERK
PLANNING & ZONING
DEPARTMENT
BUILDING
DEPARTMENT
HUMAN RESOURCES
DEPARTMENT
PUBLIC SAFETY
DEPARTMENT
EXECUTIVE
BRANCH
CITY
MANAGER
FINANCE
DEPARTMENT
PARKS 8 RECREATION
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IS
CITY OF ATLANTIC BEACH
TOTAL REVENUES AND EXPENDITURES
GENERAL FUND
Total 2007 General Fund Revenues
~ d 34% 2.76%
0.97%-
2.34%-
22.68
4.05%
52.81
^ Taxes ^ Licenses and Permits ®Intergovernmental
^ Interfund Transfers ^ Fines and Forfeitures ^ Charges for Services
^ Miscellaneous
i
16
School Board
Duval County
r Water Management Dist.
Atlantic Beach
Florida Inland Navigation
Total
Where Your Tax Dollar Goes
8.0420
6.3493
0.4620
2.9974
17.8892
CITY OF ATLANTIC BEACH
Office of the property Appraiser Final 2006 Millages
Water
Management
Duval County rlict
-tlantic Beach
16.76%
Florida Inland
Navigation
0.22%
17
School Board
44.95%
Summary of 2006-07 Millages
Urban
Service School Duval Water Inland
District District Board County Management Navigation Total
Neptune Beach 2.9000 8.0420 6.3493 0.4620 0.0385 17.7918
Town of Baldwin 3.0000 8.0420 8.1145 0.4620 0.0385 19.6570
Atlantic Beach 2.9974 8.0420 6.3493 0.4620 0.0385 17.8892
Duval County 0.0000 8.0420 9.6400 0.4620 0.0385 18.1825
Jacksonville Beach 3.9071 8.0420 6.3493 0.4620 0.0385 18.7989
CITY OF ATLANTIC BEACH
2006 - 07 Millages
20.0000
19.5000
19.0000
18.5000
18.0000
17.5000
17.0000
16.5000
19.6570
18.7989
18.1825
17.7918 17.8892
Neptune Town of Atlantic Duval County Jacksonville
Beach Baldwin Beach Beach
i
i
i
., i
r
Ten Year Operating Millage Comparison
1997 to 2006
Year Atlantic Beach Jacksonville Beach Neptune Beach
1997 2.9221 3.9071 3.4194
1998 3.1721 3.9071 3.1458
~ 1999 3.1721 3.9071 3.1021
2000 3.1721 3.9071 2.7421
2001 3.0323 3.9071 2.6400
"' 2002 3.1721 3.9071 2.9000
~ 2003 3.0394 3.9071 2.9000
2004 3.0394 3.9071 2.9000
2005 2.9974 3.9071 2.9000
` 2006 2.9974 3.9071 2.9000
4.000
3.500
3.000
2.500
2.000
1.500
1.000
0.500 ~'
~.
',~ ::
0.000 ~ -
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
^ Neptune Beach ^ Atlantic Beach ^ Jacksonville Beach
19
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
General Fund
Actual Actual Estimate Budget Increase
_ 2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
Cash Forward 5,657,626 5,262,182 4,256,110 4,406,239 150,129
Revenues
Taxes 4,192,901 4,592,563 5,065,971 5,585,200 519,229
Licenses and Permits 386,970 386,285 413,265 428,447 15,182
Intergovernmental Revenues 2,129,645 2,354,016 2,286,323 2,398,692 112,369
Charges for Services 1,389,710 1,353,884 1,489,941 1,522,092 32,151
Fines and Forfeitures 142,503 101,665 97,600 102,700 5,100
Miscellaneous 242,136 280,764 304,275 291,990 (12,285)
Interfund Transfers 620,878 708,329 463,709 247,411 (216,298)
Total Reveunes
Otfier Financing Sources
Total Resources
Expenditures
City Administration
Community Development
Building
General Government
Public Safety
Public Works
Parks and Recreation
DIVISION TOTALS
Oti~er Financing Uses,
Cash Reserves
Total Expenses and Cash
Resource Allocation
Personal Services
Operating Expenses
Capital Outlay
Debt Service
Transfers
Total
9,104,743 9,777,506 10,127,084
10,576,532 455,448
12,069
14,762,369 15,051,757 14,377,194_ 14,982,771 605,577
1,831,634 1,914,926 2,087,208 2,222,212 135,004
129,190 143,315 258,251 256,429 (1,822)
314,063 316,745 244,508 224,948 (19,560)
1,023,745 2,173,590 433,683 978,435 544,752
3,812,821 3,961,156 4,258,831 4,600,833 342,002
1,243,054 1,339,090 1,686,414 1,718,214 31,800
846,828 946,825 1,002,060 1,172,451 170,391
9,201,335 10,795,647 9,970,955 11,173,522 1,202,567
298,852
5,262,182 4,256,110 4,406,239 3,809,249 (596,990)
14,762,369 15,051,757 14,377,194 14,982,771 605,577
~-
5,377,462 5,535,692 5,855,354 6,548,084 692,730
2,796,167 3,078,817 3,429,585 3,398,601 (30,984)
216,410 239,815 686,016 626,837 (59,179)
0
811,296 1,941,323 0 600,000 600,000
9,201,335 10,795,647 9,970,955 11,173,522 1,202,567
20
City of Atlantic Beach
Summary of Revenues
General Fund
Actual Actual F~timate Budget Increase
2003-2004. 2004-2005 2005-2006 2008-2007 Decrease)
Taxes and Franchise Fees
Real Estate Tax -Current 2,719,108 2,988,234 3,410,968 3,887,575 476,607
Real Estate Tax -Prior Year 95 1,$41 2,700 2,700 0
Sub-Total Ad Valorem Taxes 2,719,203 2,990,075 3,413,668 3,890,275 476,607
Electric Franchise Fees 531,484 613,049 658,000 700,000 42,000
Gas Franchise 7,051 6,294 7,500 7,50b 0
Sub-Total Franchise Fees 538,535 619,343 665,500 707,500 42,000
Electric Public Service Tax 351,752 367,186 370,000 372,715 2,715
Communication Tax 552,716 586,369 591,000 588,842 (2,158)
Gas Tax 26,850 28,014 23,420 23,420 0
Fuel Oil Tax 126 77 220 220 0
Sub-Total Utility Taxes 931,444 981,646 984,640 985,197 557
Penalties and Interest on Taxes 3,719 1,499 2,163 2,228 65
Total Taxes and Franchise Fees 4,192,901 4,592,563 5,065,971 5,585,200 518,229
Licenses and Permits
City Ocxupational Licenses 87,611 72,445 88,5$0 95,737 7,157
Building Permits 294,679 308,800 321,085 329,310 8,225
City Pet Licenses 212 0
Other 4,468
~~ 5,040 3,600 3,400 (200)
Total Licenses and Permits 386,970 386,285 413,265 428,447 15,182
Intergovernmental Revenues
Muniapal Revenue Sharing 356,560 469,297 453,454 476,492 23,038
Mobile Home License 10,327 9,370 9,300 9,579 279
Alcoholic Beverage Licenses 10,814 10,608 11,300 11,639 339
Hatt Cent Sales Tax 1,313,798 1,384,515 1,361,242 1,444,036 82,794
Motor Fuel Tax Rebate 2,932 3,859 3,193 3,289 96
F.E.M.A. Reimbursement 48,532 8,888 0 (8,888)
Duval County /Misc. Grants 3,078 4,780 5,888 400 (5,488)
Neptune Beach 57,588 38,074 35,670 45,000 9,330
bounty Occupational licenses 23,963 24,149 26,000 26,000 0
Duval County Shared Revenues 350,585 360,832 371,388 382,257 10,889
Total lnter+governmental 2,129,645 2,354,016 2,286,323 2,398,692 112,369
21
City of Atlantic Beach
Summary of Revenues
General Fund
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease).
Charges for Services
Internal Service Charges
1,240,614
1,194,535
1,315,661
1,335,894
20,233
911 Irrteriocal Agreement 70,630 76,281 87,222 95,000 7,778
Public Safety Fees
Department of Transportation 1,015
70,012 727
74,440 800
78,258 800
82,334 0
4,076
Reimb. of Fire Service Expenses 6,857 7,$13 7,400 7~'~ '~
18
Animal Control Fees 582 88 600 618
Total Charges for Services 1,389,710 1,353,884 1,489,941 1,522,092 32,151
Fines and Forfeitures
Fines and Forfeitures
125,392
82,236
80,000
85,000
5,000
Parking 7idcets 4,305 12,520 $,000 8.000 D
00
Violations of Ordinances _ 12,806 6,909 9,600 9,700 _,, ,,_, ~
1`otal Fines and Forfeitures 142,503 101,665 97,600 102,700 5,100
Miscellaneous Revenues
Interest Earnings
63,571
131,832
230,000
230,000
0
Special Assessments 29,531 5,850 6,625 6,000 (625)
0
Property Loss Reimbursements 11,787 25,000 8,000 8,000
Surplus Property Sales 6,637
046
8 8,055
614
17 9.,000
270
5 9,270
200 270
(5,070)
Contributions and Sales
Other 4 ,
122,564 ,
92,613 ,
45,~3g0 38,520 (6,860)
Total Miscellaneous Revenues 242,136 280,764 304,275 291,990 (12,285)
Interfund Transfers
From Water Util'dy
122,982
157,572
81,150
83,585
2,435
From Sewer Utility 231,609 292,633 150,706 43,226 (107,480)
From Sanitatbn Utility 218,545 225,100 231,853 120,600 (111,253)
From Convention Dev. lax Fund 0
0
From Gas lax Fund 47,639 0
Other 103 33,024
Total Interfund Transfers 620,878 708,328 463,709 247,411 (216,298)
Grand Total 9,104,743 9-~ 10---1~~ 10,576,532 _~ 455,448
22
City of Atlantic Beach
Summary of Expenditures by Division
General Fund
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
City Administration
City Commission 43,456 44,888 48,561 50,898 2,337
City Manager 207,696 207,568 224,352 234,090 9,738
City Clerk 259,934 189,813 244,403 251,798 7,395
Finance and Administration 856,341 804,069 816,598 894,613 78,015
Information Technology 230,989 289,303 414,111 453,470 39,359
Human Resources 160,274 172,712 180,014 217,268 37,254
Legal Counsel 72,944 206,573 159,169 120,075 ,-39,094
Total 1,831,634 .1,914,926 2,087,208 2,222,212 135,004
Community Developmnent 129,190 -~ 25$,251 256,429 (1,$22)
Building Department 314,063 316,745 244,508 224,948 -19,560
General Government 1,023,745 2,173,590 433,683
--~- 978,435 544;752
Police Department
Administration 566,681 570,514 595,563 663,472 67,909
Patrol 1,852,201 1,910,108 2,042,589. ~ 2,242,967 200,378
Crime Suppression Unit 0 19,657 31,855 51,307 19,452
Detective 51,931 93,711 88,895 95,927 7,232
Dispatch 245,479 255,126 279,802 316,127 36,325
Animal Control. 84,709 64,529 86,740 95,457 8,717
School Crossing Guards 7,928 .9,412 12,385 13,942 1,557
Total 2~ 2,92,3,057., 4 3,137,629 3,479,199 341,570
Fire
Fire Control /Rescue 790,984 815,197 882,171 869,606 (12,565)
Lifeguards 159,390 164,922 180,202 186,987 6,785
Total ~~ 9$0,119 1,062,373 1,056,593 5,780
Code EMor+cement 53,518 ~ 5_ 7~~98 ~ 58,829 ~ 5_~ 6,212
Public Works
Administration 416,282 402,950 454,718 461,855 7,137
Fleet Maintenance 231,666 236,289 271,275 251,700 -19,575
Streets and Road Maintenance 595,106 699,871 960,421 1,004,659 44,238
1,243,054 1,339,090 1,686,414. 1,71$,214 31,800
Parks and Recreation
Administration 131,279 133,074 153,045 160,777 7,732
Beautification 119,430 140,488 133;268 152,886 19,618
Maintenance and Improvements 447,146 527,772 553,269 639,354 86,085
Activities 148,973 145,491 162,478 219,434 56,956
Total 846,828 946,825 1,002,060 1,172,461 170,391
Grand total ~ 9,201,335 10,795 9,,97_0,955 11,173,522 1,202,567
z3
"5
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Special Revenue Funds
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decn3ase)
Cash Forward 1,547,984 1,601,994 1,542,890 1,021,472 (521,418)
Revenues
Community Dev. Block Grant
69,911
213,597
163,575
117,589
(45,886)
Convention Dev. Tax Fund 87,376 187,978 81,000 81,000 0
Better Jax Half Cent Sales Tax 668,320 713,317 750,140 761,298 11,158
Local Option Gas Tax Fund 525,600 557,174 555,000 563,042 8,042
Police Grant Funds 228,956 112,676 188,236 91,645 (96,591)
Police Special Revenue Funds 35,037 31,528 31,523 31,250 (273)
Tree Protection Fund 3,481 13,778 0 0 0
Total Rsveunes 1,618,681 1,830,048 1,769,474 1,845,824 (123,650)
Other Financing Sources 48,628 7,062 0 0 O
Total Resources 3___~,215_~ 3
- 3,3
x- 2,867,288
Expenditures
Community Dev. Block Grant 69,911 .213,759 163,575 117,589 (45,986)
Convention Dev. Tax Fund 2,183 200,482 112,000 185,000 73,000
Better Jex Haff Cent Sales Tax 335,761 788,909 1,115,712 1,334,500 218,788
Local Option Gas Tax Fund 870,399 499,238 649,368 558,648 (90,720)
Police Grant Funds 215,863 117,873 164,536 91,645 (72,891)
Police Special Revenue Funds 16,537 44,760 51,501 28,250 (23,251)
Tree Protection Fund 11,746 0 10,500 20,000 9,500
DMSION TOTALS 1,522,400 1,865,021 2,267,192 2,335,632 68,440
Other Financing Uses 90,889 31,193 23,700 0 (23,700)
Cash Reserves 1,601,994 1,542,890 1,021,472 331,664 (689,808)
Total Expenses and Cash 3,215,293
~~ 3,439,104
m-~~^._ 3,312,364 2,667,296
~r 645 06i~,
Resource Allocation
Personal Services 122,143 106,250 73,000 91,645 18,645
Operating F~cpenses 148,357 112,806 402,629 350,839 (51,790)
CapitalOutiay 527,021 1,157,717 1,466,195 1,397,500 (68,695)
Debt Service
Transfers 724,879 488,248 325,368 495,648 170,280
Total 1,522,400 1,865,021 2,267,192. 2,335,631 68,440
24
.City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Enterprise Funds
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
Cash Forward 7,436,022 6,571,665 7,819,518 5,865,833 (1,953,885)
Revenues
WaterU6lity 2,501,163 2,668,615 2,737,503 2,779,199 41,696
Sewer U61ity 3,754,947 3,993,650 3,913,146 3,970,803 57,657
Sanitation 1,396,375 1,300,098 1,308,000 1,462,200 154,200
Storm Water Utility 1,771,866 2,678,265 732,968 1,862,500 1,129,532
Utility Bvnd Construction 5,693 0 0 0 0
Total Revenues 9,430,044 10,640,628 8,691,617 10,074,702 1,383,085
Other Financing Sources 83,749 63,499 0 0 0
Total Resources 16,949,815 17,275,792 16,511,135 15,940,535 ^ 570 ,6001
Expenditures
Water Utility 2,595,113 2,441,184 2,636,117 2,399,170 (236,947)
Sewer Utility 3,964,754 4,511,003 4,469,340 4,796,877 327,537
Sanitation 1,437,395 1,359,034 1,447,363 1,532,047 84,684
Storm Water Utitity 939,705 841,362 2,092,482 2,889,185 796,703
Utility Bond Construction 401,193 0 0 0 0
DMSION TOfiAt_S 9,338,160 9,152,583 10,645,302 11,617,279 971,977
Other Financing Uses 1,039,990 303,691 0 0 0
Cash Reserves 6,571,665 7,819,518 5,865,833 4,323,256 (1,542,577)
Total Expenses and Cash 16615 17,275,792 16,514,135 15,940,535 570,600
Resource Allocation
Personal Services 1,613,283 1,640,227 1,728,289 1,940,521 212,232
Operating Expenses 4,092,576 4,266,062 4,876,604 4,892,129 15,525
CapitalOutiay 1,358,353 1,036,048 1,969,969 2,934,000 964,031
Debt Serv'~ce 1,700,812 1,534,941 1,606,731 1,603,218 (3,513)
Transfers 573,136 675,305 463,709 247,411 (216,298)
Total 9,338,160 9,152,583 10,645,302 ,11,617,279 971,977
25
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Trust and Agency Funds
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 200_ 5-2006,,,,, 2006-2007 (l)ecr'e9-se)
Cash Forward 9,4T1,70a 10,374,570 11,579,592 12,51.5,264 935,672
Revenues
General Employee Pension 901,076 i ,162,656 1,047,029 1,096,364 49,335
Police Employee Pension 613,545 743,888 695,355 765,862 70,507
Total Revenges 1,514,621 1,906,544 1,742,384 1,862,226 119,842
Other Financing Sources 855 2,468 0 0 0
Total Resources 10,987,180 12,283,582 13,321,976 14,377,490 1,055,514
Expenditures
General Employee Pension 323,703 371,293 407,798 436,713 28,915
Police Employee Pension 288,637 332,697 398,914 424,133 25,219
DMSION TOTALS 612,340 703,990 8__ b6,71 Y 860,846 54,134
Other Financing Uses Z70 O 0 0 _ _ _._ 0
Cash Reserves 10,374,570 11,579,592 12,515,264 13,516,844 1,001,380
Total Expenses and Cash 10,987,180 12,283,582
~~--- 13,321,976 ,
- 14,377,490 1,0~'S
Resource Allocation
Personal Services 502,407 607,023 702,500 756,000 53,500
Operating Expenses 109.933 96.967 104.212 104.846 634
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0
0 0
0 0
0
Transfers 0 0 0
Total 612,340
~~-~ 703,990 806,712 860,846 54,134
26
~"
Governing Body
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
y003_2004 2004-2005 2005-2006 2006-2007 (Decrease)
Revenues:
General Fund Resources 43,456 44,8$8 48,561 50,898 2,337
Total Revenues 43,456 44,888 ~ ,561 _ 50,898 2,337
Expenses:
City Commission 43,456 44,888 48,561 50,898 2,337
Totat Expenses 43,456 44,888 48,561 50,898 2,337
Resource Allocation:
Pen;onal Services 37,661 38,899 40,036
5
8
5 41,298
600
9 1,262
075
1
Operating Expenses 5,795 5,989 ,
2 ,
0 ,
0
Capital Outlay 0 0 0
0 0 0
Debt Service 0 0
0 0 0 U
Transfers 0 __ --
Total Resource Allocation: 43,456 44,888 48,561 50,898 2,337
Summary of Authorized Positions
2005-2006 2006-2007
City Commission
.Mayor 1 1
City Commissioner 4 4_
5 5
--~
Appointed Boards
Code Enforcement Board
Community Development Board
Tree Conservation Board
Pension Board of Trustees
27
~!
City Commission
Purpose:
The City Commission is the legislative and policy making body of the City. The City
Commission is comprised of an elected mayor/Commission, who serves two-yeaz terms,
and four City Commissioners who serve four-year terms. The City Commission is
responsible for appointing the City Manager, City Clerk and City Attorney; adopting an
operating budget for the City; establishing boards and committees as necessary and
appointing the members thereof; passing ordinances and laws for the preservation of the
public peace and order; and adopting zoning standards for the City.
Mission Statement:
It is the intention of the City Commission to ensure that the City maintains and improves
the residential quality of life now enjoyed by residents.
Issues, Trends and Highlights:
• In order to ensure that the mission of the City is carried out, the City Commission holds
annual strategic planning sessions and solicits input from City Boazds, City Staff, and
citizens far Commission consideration.
.,~
28
~'
Governing Body
City Commission
Actual Actual Estimate Budget Increase
2003-2004 2004-2006 2005-2006 2006-2007 (Decrease)
PERSONAL SERVCES
Wagss
Salaries and Wages
34,808
35,925
37,000
38,106
1,106
Overtime
Special Pay
Sub-Total
34,806
35,825
37,000
38,106
1,106
~~~
FICA 2,663 2,748 2,831 2,915 84
Pension
Health and Life Insurance
Worker and Unempioy Comp
192
228
205
277
72
Sub-Total 2,855 2,974 3,036 3,192 156
Total Wages and Benefits 87,651 38,888 40.035 41.288 1,262
OPERATING EXPENSES
Professional Services 12 25 100 75
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
668
532
2,600
2,500
(100)
Advertising and Promotions
224
200
200
0
Ocher Current Charges
Office Supplies
Operating Supplies
728
396
800
800
0
Books, Training, Memberships 4,387 4,837 4,900 6,000 1,100
Internal Service Charges
Total Operating Experrsss 5,785 5,888 8,52b 9,600 1,075
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehides
Equipment
Total Capital Outlay 0 0 0 0 0
DEBT SERVICE
Prinapal
Interest
Oilier
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DMSION TOTALS '~+~ 44,868 ~°~1
~~
~'~ ~_
29
30
City Administration
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2003-2004 20042005 2005-20~ 2006-2007 (Decr+ease)
Revenues:
General Fund Resources
1,788,178
1,870,038
2,038,647
2,171,314
132,667
Transfers 0 0 0 0 0
Total Revenues 1,788,178 1,870,038 2,038,647 .2,171,314 132,667
Expenses:
City Clerk
259,934
189,813
244,403
251,798
7,395
City Manager 207,696 207,568 224,352 234,090 9,738
Finance and Accounting 856,341 804,069 816,598 894,613 78,015
Information Technology 230,989 289,303 414,111 453,470 39,359
Human Resources 160,274 172,712 180,014 217,268 37,254
Legal Counsel 72,944 206,573 159,169 120,075 (39,094)
Totat Expenses 1,788,178 1,870; ~ 8 2,038,647 2,171 314 132,667
Resource Allocation:
Personal Services
1,317,105
1,272,810
1,330,656
1,479,230
148,574
Operating F_xpenses 407-,701 560,188 561,625 577,484 15,859
Capital Outlay 63,372 37,040 146,366 114,600 (31,766)
f
t 0 0 0 0 0
ers
rans
Total Resource Allocation: 1,788,178 1,870,038 2,038,647 s 2,171,314 132,667
Summary of Authorised Positions
2005-2006 2006-2007
City Clerk
1
1
City Clerk 1 1
Secretary /Records Clerk
Secretary 1
"~3
~..., 1
3
~-
Clty Manager
1
1
City Manager 1 1
Administrative Assistant 1 0
Board Liaison - (Part Time) __
3
2
Finance
1
1
Finance Director 1 1
Deputy Finance Director 1
Accountant 1
1 1
Purchasing Agent 1 1
Utility Billing Supervisor
Utility Specialist 1 1
1
Acxounts Payable Clerk 1
Customer Service Super. 1 1
2
Customer Service Rep. 2
Meter Reader 2
12
»- 2
12
Infonnation Technology
1
Computer Network Manager 1
Computer Network and PC/Server Technician 3 2
4 3
Human Resources
1
1
Human Resources Director 1
Human Resources Assistant 1 2
2 -, --
Legal Counsel
1
1
City Attorney _
Total 25 23
31
~,
City Clerk
Purpose:
The City Clerk's Department is responsible for a variety of duties including those listed below.
• Administrative fimctions of the City Commission
• Secretary to the Code Enforcement Board
• Member of the Board Member Review Committee
• Custodian of official City records; coordination records management in accordance
with state guidelines
• Processing and issuing business licenses
• Conducting municipal elections
Key Objective:
• Continue document imaging program begun in 2001
• Reduce the volume of obsolete records by purging/destroying documents that have
met state retention requirements
• Continue to upgrade and improve records filing, retrieval and research capabilities
Issues, Trends and Highlights:
The following documents have now been imaged to compact disc and are accessible on the
City's computer network:
• Minutes of the meetings of the City Commission and all City Boazds and standing
committees from inception through 2003
• Ordinances and Resolutions from day one through 2003
• Agenda Packets 1999 - 2004
• Audits 193.8 - 2003
• Budgets 1958 - 2004
• Bid Files 1996 - 2002
• Vendor Files 1998 ~ 2003
• 22,616 Building Plans
• 697 Personnel Files
• Microfiche conversion to imaging (90% complete)
Processed 1239 Skate Park waivers between mid May 2005 to mid July 2006
In Fall 2005, the City Clerk conducted her first municipal election. 'The City Clerk acted as the
city's Supervisor of Elections which included providing election information and timelines to
citizens and candidates, qualifying the candidates, issuing absentee ballots, coordinating on the
advertising, and administering the oath of office to the new Commissioners.
wnrfr~n9t~ !~fl}u
Activi FY -06 st. FY --05 FY -04
Meetin attended 62 47 43
Lien Letters reared 371 600 701
Occu ational Licenses issued new) 230 263 246
Occu tional Licenses renewed 884 8S5 833
.~
32
--
~`
City Administration
City Clerk
PERSONAL BERVCE8
Wages
Salaries and Wages
Overtime
Speaal Pay
Sub-Total
FICA
Pension
Health and Lice Insurance
Worker and Unemploy Comp
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communigtions
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Mairrtenance
Printing arM Publishing
Advertising and Promotions
Ottrer CuneM Charges
Office Supplies
Operating Supplies
Books. Training. Memberships
Internal Service Chars
Total Operating Expenses
CAPITAL OUTLAY
land
Buildings
Infrastructure Improvemerrts
Vehicles
Equipment
Total Capital Outlay
QEBT SERVICE
Principal
Interest
Total Debt Service
TRANSFERS
To
To
p Total Transfers
DMSION TOTALB
Actual Actual EsUrrrate Budget Increase
20032004 2004-2005 2005-2006 2006-2007 (Decreases.
113,413 92,529 107,000 121,246 14,246
292 999 1,300 1,300 0
23,480 14,147 7,270 8,200 930
137,165 107,676 11b,870 130,746 15,176
10,418 8,138 8,492 10,002 1,510
15,241 18,227 14,779 16,037 1,258
17,445 10,234 11,333 13,455 2,122
576 458 447 721 274
43,680 37,OSS 35,051 40,215 5,164
180,845 144,730 150,621 170,961 20,340
12 172 300 100 (200)
5,760 2,301 6,220 2,500 (3,720)
21 96 300 300 0
1,436 1,544 1,700 1,700 0
9,754 292 700 550 (150)
200 300 0 (300)
2,636 2,094 4,500 4,445 (55)
53,027 31,400 64,700 55,742 (8,958}
88 134 300 300 0
667 830 1,000 1,000 0
4,855 1,488 5,216 3,100 (2,116)
633 2,533 6,000 7,000 1,000
78,089 42,884 91,236 76,737 (14,498)
2,199 2,546 .4,100 1,554
0 2,189 2,546 4,100 1,554
0 O ~`0 0 O
0 0 0 0 0
258,834 189,813 244,403 257,798 7,385
33
City Manager
Purpose:
To administer and enforce the enactments of the City Commission, to assist the
Commission in making policy and program decisions, and to otherwise administer the
affairs of the City.
Key Objectives:
• Prepare along-range financial plan
• To assist the Commission annually to establish a Strategic Plan and then to supervise the
accomplishment of established priorities
• Continuously examine and monitor city departments to ensure that the City is operating
in an effective and productive manner
• Provide the Commission with adequate, pertinent and clear information to allow them to
make prudent decisions
• Insure that the handling of citizen complaints is done in an efficient, timely and
professional manner
• Communicate with citizens and the press to maintain an open and responsive atmosphere
necessary in democratic government
• Carry out the goals, objectives and policies established by the City Commission
34
•.
~"'
sA
City Administration
City Manager
PERSONAL SERVCES
Wages
Salaries end Wages
Overtime
Special Pay
Sub-Total
FICA
Pension
Flea4h and Life Insurance
Worker and Unemploy Comp
Sub-Total
Total Wages -and Benefits
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
Total Operefing Experaes
CAPITAL OUTLAY
Land
Bulkiings
Infrastructure Improvements
Vehicles
Egrdpment
Total Capital Outlay
DEBT SERVICE
Prinapal
Interest
TotaF Debt Servke
TRANSFERS
To
To
Total Transfers
DMSION TOTALS
Actual Actual Estimate Budget Increase
2003-2004 2004-2006 2005,2006 2006-2007 (Decrease).
143,458 150,487 155,000 160,890 5,890
214 161 400 200 (200)
5,763 9,371 11,900 11,601 (2~)
148,436 ~^
160,019 167,300 172,681 5.39'1
10,253 10,643 12,799 13,211 412
14,048 15,516 16,184 16,520. 336
17,447 9,958 11,028 13,018 1,990
647 763 886 950 264
42,398 ~r880 40.687 43,689 3,002
181,830 186,$89 207,997. 216,380 $,383
184 1,000 1.000 0
45 30 400 400 0
1,890 1,876 2,500 2,900 400
3,223
227 65 725 (725)
235 230 300 70
601 832 600 700 100
1,413 646 2,400 2,000 (400)
8,283 7,185 8,500 10,400 1.900
15,866 10,669 16,356 17,700 1,345
0 0 0
0 o p
0 0
p 0 1
0 0 0 0 0
207,686
~ 207,568
•~ 224,352 234.090 9,738
35
Finance and Administration
Purpose:
This department is responsible for the administration of all financial affairs of the City,
including: investments, budget preparation, annual financial report generation, payroll tax
reporking, regulatory and management reporting, grant and pension financial reporting,
utility billing, purchasing, and vendor payables.
Key Qbjectives:
To continue to provide citizens and management with unqualified audit opinions annually
• To prepare and monitor the annual operating budget and long term financial plan
• To provide customers of the utility system with excellent customer service
• To provide timely and efficient procurement support for all departments
• To assist management with financial and performance analysis to aid in decision making
Issues, Trends and IIig6ligbts:
• Successfully migrated the City's financial statements to the new reporting model. This
year the department will work on implementing the fixed asset requirements for GASB 34
implementation.
Workload Data
Measurement FY-OS l;'Y-04 FY-03 FY-02
Utili Bills Generated 92,004 91,367 92,791 91,492
Delia uent Notices Generated .21,756 21,763 22,943 23,280
Final Bills Processed 2,712 2,743 2,405 2,300
Accounts Pa able Checks Processed 5,827 5,871 5,946 5,384
Purchase Orders Processed 2,717 2,650 2,880 3,055
General Led er Funds Maintained 27 29 27 35
Debt Instruments Managed 3 2 2 3
Grants Financiall Administered 6 8 9 10
36
City Administration
Finance Department
PERSONAL $ERVCES
Wages
Salaries and Wages
Overtime
Spedal Pay
Sub-Total
Beneflts
FICA
Pension
Health and Life Insurance
Worker and UnemPbY ~P
Bub-Total
Total Wages and Benefits
OPERAtING EXPENSES
Professional Services
Contrail Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing arxl PubGShing
Advertisirg and Promotions
Other Current Charges
Office Supplies
OperatH~g Supplies
Books. Training. Memberships
Intemel Service Charges
Total Operating Expenses
CAPITAL OUTLAY
Lend
BuiMings
infrastrurxure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Prinppal
Interest
Oltrer
Total bebt Service
TRANSFERS
To General Fund
To
Total Transfers
DIVISION TOTALS
Actual Actual Estimate Budget increase
2003-2004 2004-2005 2008-2006 2006-2007 (Decrease)
430,177 441,476 480,000 514,603 54,603
5,877 6,572 5,500 5,500 0
15,562 14,659. .14,500 20,175
~ .5,675
451,818 482,707 480,000 b40,278 60,278
33,727 34,495 36,720 41,331 4,611
53,561 64.065 64.396 64,965 569
99,252 50,695 49,033 60,542 11,509
5,223 6,167 5,935 5,991 56
191,763 156,422 166.084 172,829 16,745
643,378 618,129 636,084 713,107 77,023
44,857 39,494 46,500 47,000 500
149 1,931 523 500 (23)
216 122 150 200 50
6,137 6,251 6,300 6,556 256
39,937 38,649 36,060 36,830 770
872 456 450 800 150
2,967
41,488 30,265 33,700 37,420 3,720
9,877 38,508 24,950 26,000 1,050
2 92 36 (36)
5,865 7,646 6,500 7,300 800
15,380 13,226 14,425 9,100 (5,325)
9,66t) 7,020 10,100 10,000 (100)
0
17'7,415 183,660
179,694 181,306 1,812
12,845
22,602 2,280 820 (820)
35,847 2,280 820 0 (s2o)
0 0 0 0 0
0 0 0 0 0
858.341 804,089 818,598
~,~ 894,613 78,015
37
"~~!
Information Technology Division
Purpose: The Information Technology Division relies on its own internal staff, plus the
assistance of external partners, to provide all computer related services for the City.
These services include: administration of the City's application, data base, email, and file
servers; design and maintenance of the local and wide area networks (LANs/WANs) that
connect the City offices and plants; support of all workstations, laptops, printers, copiers,
and cameras; design and support of the telephone systems, and the evaluation and
acquisition of IT assets used throughout the City.
Key Objectives for 2006-07:
Implement a new network design to remote City buildings
Design and install a high speed network backbone to markedly improve server
and Internet access speeds
• Expand the Security System to included video monitoring of the water plants and
waste water treatment plants
• Initiate an IT staff training program to ensure that back-up support coverage exists
for the City's computing environment
• Expand the data backup capability to include more servers and key workstations
Hig61ig6ts for 2005-2006:
• Re-staffed the current organization with an IT Manager and a second PC /Server
Technician
• Implemented tools to document the installed base of servers, workstations, and
networks
Designed a new network to the remote City buildings that offers huge gains in
capacity and capability
• Installed a backup server for storing the data from critical servers and
workstations
• Upgraded the HTE server and the I-1TE software to vendor-supported levels
• Created and gained approval on Serviee Level Agreements between IT and each
City department
• Set up a remote access service that enables City users to log into the City's
network from home
• Instituted processes for software license management, server maintenance
management, and change management
• Configured and implemented the Computer Aided Dispatch server and
application for Public Safety
38
sr
~"'
r~
~+•
City Administration
information Technology
PERSONAL SERVCES
wage:
5ataries and Wages
Overtin-e
Special Pay
Sub-Total
Benefits
FICA
Pension
HeaHh and Life Insurance
Wortcer and Unemploy Comp
Sub-Total
Total Wages and Benefits
OPERATINti EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
RerNals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Total Operating Expenses
CAPRAL OUTLAY
Land
Bindings
Infrastructure improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Prinapal
Interest
Total Debt Service
TRANSFERS
To General Fund
Total Transfers
DMSION TOTALS
Actual Actual Estimate Budget Increase
2003~~2004 2004-2005 2005-2006 2006-2007 ` ^ (Decrease)
107,248 120,883 121,000 151,575 30,675
5,395 4,585 1,600 1,600 0
456 5,821 2,500 1,025 (11475).
113,089 130,848 126,100 164,200 29,100
8,463 9,792 9,571 11,798 2,225
15,501 20,384 28,076 20,048 (8,028)
10,421 5,979 12,500 17,725 5,225
461 824 1,064 901 (183).
34,846 36,779 ~ 49,211 50,470 1,259
147,945 187,628. 174,311 204,870 30,359
184 350 (350)
8,086 20,790 19,000 24,500 5,500
250 500 250
10,727 7.928 s,ooa a,soo (1,aoo)
113 zo8 10o zoo 100
1,528
14,824 31,871 40,000 70,000 30,000
3,103 1,160 1,100 500 (600)
549 450 1,000 1,000 0
10,645 18,081 20,000 25,000 5,000
5,460 8,848 9,000 12,000 3,000
55,219 89,114 96,800 138,300 41,600
8.062 3.000 (3,000)
27,825 24,499 140,000 110,500 (29,500)
Z7,82s 32,561 143.000 110,500 (32,500)
0
0
0 -
0 ---•-
0
0 0 0 0 0
280,888 288,303 414,111
~- 453,470 39,369
39
Human Resources
Purpose:
The Human Resource Department is responsible for supporting all Human Resource functions
plus: payroll (employee and retiree), risk management, employee benefit programs (health, life,
dental, vision, and pre-tax 457!401 investments), workers' compensation insurance and claims,
employer insurance and claims (property, liability, automobile, etc.), negotiation of and
administration of three union contracts (Local 630 "Blue Collar", Loca1630 "White Collar" and
Police unions), and processing employee retirements.
Key Objectives:
Complete contract negotiations with the City's three unions
• Conduct Employee Discrimination, Harassment and EEO Training
• Continue Supervisory training
• Complete employee Wellness screening
Issues, Trends, Highlights:
• As part of an employee Wellness Program, provide flu shots to S6 City employees.
• Implemented a hiring policy that prohibits hiring of applicants who use, or have used,
tobacco products in the past 12 months.
• Completed two City wide Supervisor training classes.
• Completed three union contract negotiations for October 2006.
• Negotiated with union for changes to General employee pension plan to increase
employee contribution rate to 5%.
• Negotiate changes with union for changes to Police pension plan to increase employee
contribution rate to 4.815%.
• Completed the 4th Annual Employee Picnic and Recognition in October 2005.
• Completed a compensation update study that resulted in 24 (33.8%) of 71 City jobs and
49 employees being recommended for an increase. Of these, 15 (62.5%) with 27
employees were within the bottom 3 grades and 9 (37.5%) with 22 employees were
within the other grades. FiftyTpercent (50%) of the pay adjustments were provided to
employees in October 2005 with the remaining 50% to be provided in October 2006.
40
~.
rrr.
City Administration
Human Resources
PERSONAL SERVCCS
Wages
Salaries and Wages
Overtime
Special Pay
Bub-Total
FICA
Pension
Health and Life insurance
Worker and Unempby Comp
Sub-Tote{
Total Wages and Benefits
OPERATINf3 EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenarrce
Printing and Publishing
Adverting and Promotions
01her Curreht Charges
Office Supplies
Operating Supplies
Books. Training, Memberships
Total Operatlng Expenses
CAPITAL OUTLAY
Lend
Bur1dmgs
Infrastructure Improvements
Vehicles
Equipment
Total Capidrl Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To General Fund
To
Total Transfers
DMSION TOTALS
Actual Actual Estimate Budget Increase
2003-2004 aoo4-loos 2oos.2oos Zoos-zoo? ~oec~aae-
94,228 100,820 109,865 116,146 6,281
1.572 800 800
8,092 6,680 8,733 10,637 1,904
103,892 107,500 118,598 137,583 8,985
7,849 8,205 9,306 9,760 454
12,060 14,885 15,748 15,362 (388)
15,872 6,374 9,445 11,134 1,889
421 496 477 688 211
36,202 29,860 34,876 351844 1,868
140,094 137,460 153,574 164,527 10,953
9,833 18,530 18,530
3,553 6,944 8,100 11,050 2,950
771 874 883 900 37
108 128 159 150 (9)
4,095 4,734 8,206 4,540 (3,666)
875 888 1,000 1,500 500
5 11
1,307 1,022 1,500 1,500 0
3,385 4,744 2,400 1,871 (729)
6,081 6,076 4,212 12,900 8,688
20,180 35,252 26,440 52,T41 26,301
0 0 0 0 0
0 0 0 0 O I
0 0 0 0 0
~_~ x,712 217,268 37,254
41
~»
Legal Counsel
PurpASe:
The purpose of this program is to provide legal services, including ordinance
interpretation, legal opinion, negotiation, litigation, etc., requested by the City
Commission, City Manager or City staff.
Key Objectives:
• The City Attorney is appointed by the City Commission and acts as the legal advisor far
the municipality and all of its officers in matters relating to their official duties. The
attorney prepazes contracts, bonds, and other instruments in which the City is concerned
and endorses on each his approval of the form and correctness thereof. When required to
do so by the City Commission, prosecutes and defends, for an on behalf of the City,
complaints, suits and proceedings in which the City is a party. The attorney furnishes the
City Commissioners, City Manager or department heads of the City an opinion on any
question of law relating to their respective powers and duties.
Issues, Trends and Highlights:
• Legal counsel for code enforcement issues, labor negotiations, and specialized employee
labor.issues continue to be provided by outside contractors. Legal counsel for pensioq „~
issues is included in the Pension program.
42
!~"
!*~
~;
City Administration
Legal Counsel
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Bub-Total
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-total
Total Wages and BenNits
OPERATING EXPENSES
Professional Senrices
Contract Services
Local Travel
Communications
Postage
utirrties
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
Total Operating Errpenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
N DIVISION TOTALS
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
0 0 0 0 O
13,012 7,964 8,069 9,575 1,508
13,012 7,984 8,069 8,575 1,506
13,012 7,984 8,068 9,575 1,506
59,038 198,032 150,000 110,000 (40,000) ~
894 577 1,100 500 (800)
59,932 188,809 151,100 110,500 (40,600)
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
.72,94{ ~ 120,075
43
44
*~
~"'
General Government
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2003-2004__ 20042005 2005-2006 2006 2007 Decrease)
Revenues:
General Fund Resources 1,023,745 2,173,590 433,683 978,435 544,752
Convention Development 87,376 187,978 81,000 81,000 0
Half Cent Sales Tax 668,320 713,317 750,140 761,298 11,158
Debt Service 71,748 73,899 72,300 73,048 748
Capital Project Fund 1,313 286
~ 0 0 0
Total Revenues 1,852,502 3,149070 1,337,123 1,883,781 556,658
_=
Expenses:
General Government 1,023,745 2,173,590 433,683 978,435 544,752
Convention Devebpment 2,183 200,482 112,000 185,000 73,000
Half Cent Sales Tax 335,761 788,909 1,115,712 1,334,500 218,788
Debt Service 71,092 72,429 71,505 72,477 972
Capital Project Fund 10,477 .27,936 0 0 0
Total Expenses 1.,443,258 3,263,346 1,732,900 2,570,412 837,512
Resource Allocation:
Personal Services
Operating Expenses
Capital Outlay
Debt Service
Transfers
Total Resource Allocation:
2005-2006 2006-2007
General Gpvennment
Painter II
Painter I
0 0 86,429 95,441 9,012
209,230 257,267 347,742 316,494 (31,248)
346,640 992,327 1,247,224 1,249,000 1,776
71,092 72,429 71,505 ~ 72,477 972
816,96 1,941,323 0 837,000 837,000
1,443,258 3,263,346 1,752,900 2,570,412 817,512
Summary of Authorized Positions
1.00 1.00
1.00 1.00
2.00 2.00
45
General Government
Purpose:
This program is responsible for the non-departmental expenses of operating City Hall.
These include the building maintenance expenses of the City Hall complex, such as
carpentry, painting, plumbing, heating and air conditioning, and window cleaning.
Expenditures that are not attributable to any one distinct area, such as liability insurance,
and transfers from the General Fund to other programs to supplement operations or
capital projects are also accounted for in this program area.
Issues, Trends and Highlights:
• A $600,000 transfer from the General Fund unrestricted reserve balance to the Storm
Water Utility fund to supplement the funding for the Hopkins Creek drainage project is
included in this budget..
46
...
~"'
General Fund
General Government
Actual Actual FstimaW Budget Increase
2003-2004 2004-2005 2005,2008 2006-2007 (Decrease).
PER30NAL SERVCF.S
Wages .
Salaries and Wages 56,193 61,288 5,095
Special Pay
Sub-Total 0 0 56,193 81,288 5,095
Benefits
FICA
4,299
4,689
390
Pension 8,D55 8,106 51
health and t.ife Ir~stxance 13,805 16,356 2,551
Worker and Unemploy Comp 4,077 5,002 925
Sub-Total 30,238 34,153 3,917
Total Wages and Benefits 0 0 88,429 85,441 9,012
OPERATING EXPENSES
Professional Services 400 400 0
Contract Services 10,333 23,366 16,800 17,100 300
Local Travel
Communications 2,172 2,183 4,110 4,210 100
Postage 11,000 7,810 10,500 11,000 500
UtiliBes 18,049 19,387 28,000 28,000 0
Rentals and Leases 1,782 3,064 3,000 3,000 0
Insurance 117,021 103,621 121,377 139,584 18,207
Repair; and Maintenance 22,346 34,136 3x,700 39,500 3,800
Printing and Publishing 1,589 2,864 3,280 8,000 (280)
Other Cunerrt Charges 10,215 13,778 9,700 10,000 300
Office Supplies 2,394 2,372 2,700 2,800 100
Operating Supplies 11,590 9,626 14,900 12,900 (2,000)
Books, Training, Memberships 2,27 (2.275)
Aid to other Gov Agency 10,000 10,000 10,000
Total Operating Expsrrses 208,491 232,287 252,742 281,484 28,762
CAPITAL OUTLAY
Land
8uikfings
Infrastruclure Improvements
Vehicles
Equipment 3,958 94,512 1,500 (83,012L
Total Capital Outlay 3,8!18 0 94,612 1,500 (93,012)
DEBT SERVICE
Principal
Interest
Other ~~_
Total Debt Servcce 0 0 0 0 O
TRANSFERS
To Storm Water Utility
To Sewer Util'dy Fund
To Other Misc.
Total Transfers
DMSION TOTALS
770,814 1,816,319
100,OW
600.000 600,000
40,482 25,004
811,288 1,941,323 0 600,000 800,000
10x3,748 2,173,590 433,883 978.436 544,752
47
Convention Development Tax Fund
Code: 120-0000-Various
Purpose:
This program is funded through the levy of the local tourist development tax. The City
receives 2% of the collections on the rental of living quarters, net of a 1 % adiriinistrative
fee charged by the County, plus interest earnings on the funds received and invested.
These funds are restricted by Florida Statute 212.0305 for the extension, enlargement,
improvement, or construction of a multipurpose convention center, coliseum, or exhibit
center, or to acquire, construct, remodel, repair or maintain one or more convention
centers, stadiums, exhibit halls, arenas, coliseums.
These funds have been specifically restricted by City of Atlantic Beach Resolution 91-5
to acquire and develop municipal parks, lifeguard stations or athletic fields.
Highlights:
The construction of a new skateboard park was completed in FY05 with supplemental
fund donations from the Rotary Club, City of Jacksonville and other private sources.
Next year, the City will contribute $25,000 to a Beaches Museum. This is the second of
five installments for the project.
~ Anew welcome sign is planned as a joint project beteen the City of Atlantic Beach and
Neptune Beach.
48
Convention Development Tax Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2008-2006 2006-2007 (l7ecrease)
Cash Forward 82,139 188,839 158,365 125,385 X31,000)
Revenues
Convention Development lax 81,028 84,399 75,000 75,000 0
tnten3st Earnings 1,348 3,579 6,000 6,000 0
Donations and Contributions 100,000
Transfer - In from Fund 131 5,000
Total Reveunes 87,376 187,878 81,000 81,000 0
Other Financing Sources 1,207 330
Total Resources 170,722
-~-~~ 356,847 237,385
~~~ 208,385
~~~ (31,000)
~ss-~
Expenditures
Promotions 739 5,000 10,000 5,000
Atlantic Beach Elementry Tradc 25,000 (25,000)
beaches Museum Installment 25,000 25,000 25,000 0
Skateboard Park 1,444 175,482
Welcome Sign 12,000 (12,000)
Beautification 45,000 (45,000)
Buckman Trust Property 150;000 150,000
DIVISION TOTALS 2,183 200,482 11,000 185,000 TS,000
Other Financing Uses
Ending Cash 168,539 156,365 125,365 21,365 (104,000)
Total Expenses and Cash ~~ 170,722 ~~~84~ 237,365, 206,385 ~ (31R,00~0)
Resource Ailot~tion
Operating Expenses 739 25,000 55,000 35,000 (20,000)
Capital Outlay 1,444 175,482 57,000 150,000 93,000
Transfers 0 0 0 0 0
Total 2,183 200,482 112,000
a 185,000 73,000
49
Half Cent Discretionary Sales Tax Fund
Purpose:
To provide for the collection and spending of the recently approved additional half cent
sales tax. These funds aze to be restricted for use for capital projects that are similar in
nature to those of the Better Jacksonville Plan. These projects will typically include
General Government projects such as streets, public facilities, parks or land acquisition.
Issues, Trends and Highlights:
• Plaza entrance to the Post Office improvements to be completed
• City Hall Expansion completed
• Mayport Road Medians construction funds budgeted at $291,000 far the FY06 estimate
and an additional $ i 00,000 far FY07 was added.
• Design for Public Safety Building Renovations has begun. $440,000 is provided in the
FY07 budget.
• Five Point Intersection Improvements
Upgrades to half of the ball field lights in Russell Park for $17,500
Provides $300,000 for the purchase of the Buchman Trust property for conservation.
• Provides $120,000 for a pedestrian path from the Five Points Intersection to 5elva Marina
Drive
• Provides $120,000 for new sidewalks in the Marsh Oaks Area.
• Provides fora $237,000 transfer to the Storm Water Utility Fund for capital projects.
SO
t~
~*
Half Cent Discretionary Sales Tax Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
Restrded 692,781 1,071,829 1,002,807 837,235 (365,572)
Restricted/Designated
Cash Forward 892,781 1,071,829 1,002,807 637,235 (368,572)
Revenues
Half Cent Sales Tax 598,876 688,015 710,000 743,298 33,298
Grant Proceeds - F.I.N.D. 59,094
Interest Earnings 10,175 24,942 40,000 18,000 (22,000)
Other 175 360 140 (140)
Total Reveunes 668,320 713,317 750,140 761,288 11,768
Other Financing Sources 46,489 6,570
Total Resources 1,407,590 1,7811T~ 1 1,398,533 _ (a~4
Expenditures
Operating Expenses
AB Elementry Improvements 20,000 (20,000)
Capital Outlay
Skateboarri Park 7,747 6,577
Town Center Phase 111 140,544
Plaza Entrance to Post Office 3,002
Bike Paths on Seminole to Plaza 15,082 172,190 107,680 (107,680)
p~ paths 150,000 120,000 (30,000)
City Hall Expansion 54,185 435,865
MaypOrtRoadMedfans 38,068 12,842 291,000 100,000 (191,000)
Security Systems; Parks and Utilities 75,135 143,231 16,632 (16,632)
Welcome Sign /Landscaping 1,927
Public Safety Building Renovation 13,275 34,000 440,000 406,000
Mandalay Park Mail Box Median 17,000 (17,000)
Windscreens for city Buiklirrgs 1s,0oo (1s,ooo)
Public Safety Dispatch Improvements 45,000 (45,000)
Fivepoints Intersection Improvements 327,600 (327,600)
Russell Park Bafi Field Lights 17,500 17,500
Buckman Trust Property 300,000 300,000
Sidewalks in Marsh Oaks area 120,000 120,000
Sidewalks on Francs, Royal and Sailfish 90,800 (90,800)
Transfers
To Storm Water Utility Fund 237,000 237,000
To Other Funds 5,000
DIVISION TOTALS 335,761 788,809 1,118,712 1,334,500 278,788
Other Financing Uses ,
Restricted 1,071,829 1,002,807 637,235 64,033 (573,202)
12estricted/Designated
Ending Cash 1,071,828 1,002,807 637,238 64,033 (573,202)
Total Expenses and Cash 1,407,590
~~~T- 1,791 7~ 16
~ 1,Tb2~947
~ 1,398,533 (354,414)
T
Resource Allocation
Operating 20,000 0 (20,000)
Capital Outlay 330,761 788,909 1,095,712 1,097,500 1,788
Transfers 5,000 0 0 237,000 237,000
Total Resources 338,761 788,909 ~ 1,118,712 1,334,800 ~_ 218,788
~ 51
.~
Debt Service Fund
Purpose:
'This fund accumulates the resources necessary to service all general long-term debt,
which is recorded in the City's General Lang-Term Debt Account Group. The interest
and principal of the following governmental debt obligation is accounted for in this fund:
• SunTrust Revenue Refunding Bonds
Status: Matures December 1, 2013
Rate: 4.20%
Payments: Principal annually, interest semiannually
Security: Utilities Service Tax, funding sources are Gas Taxes and Water and Sewer
Operating revenues
purpose; Refund City of Gulf Breeze Note #2 to reduce interest rate on debt
52
Debt Service Fund
Combined Summary of Revenues and Expenditures
DEBT SERVICE
Sun Tnrst -1999 Refunding Revenue Bonds
Principal 45,550 48,950 50,066 53,208 3,142
Interest 25,542 23,479 21,439 19,269 (2,170)
DMSION TOTALS 71,092 72,429 71,505 _ 72,477 972
Other Financing uses 1 ~.-
Ending Cash 74,632 76,101 76,896 77,467 571
Total Expenses and Cash 145,724 148,531 _ 149,944. s 1,543
Resource Allocation
Debt Service 71,092 72,429 71,505 72,477 972
Total 71,082
~ 72,429 71,505
~~ a 72,477
-~ 972
Actual Actual Estimate Budget increase
2003-2004 2004-2005 2005-2006 2006-2007 IDecreasel
Cash Forward 73,976 74,632 76,101 76,896 795
Revenues
Transfer from General Fund
Transfer from Gas Tax Fund 71,086 72,435 70,000 70,648 648
Interest Earnings 662 .1,464 2,300 2,400 100
Tonal Reveunes 71,748 73,899 72,300 73,048 748
Other Flnarrcing Sources
Total Resources 145,724. _ 148 53= 148,401 149,944 1,843
53
Governmental Capital Project Fund
Purpose:
• To build up cash reserve balances for future capital expenditures, including major purchases
of equipment and vehicles, other than those recorded in the Enterprise (Proprietary) Funds
• To account for the spending of capital expenditure reserves, which include items that are not
reoccurring or that will take more than one year to complete
• To account for the costs of projects in a separate fund from the associated activity, in order to
separate the capital outlay expenditure from the operating budget
• To track funding sources specifically designated for capital projects
Issues, Trends and Highlights:
This fund is currently not needed due to the creation of the Half .Cent Sales Tax Special Revenue
Fund.
54
-~
!~'"'
~"'
!1P'
Governmental Capital Project Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
Restricted 0 27,650 0 0 0
Restricted/Designated 0 0 0 0 0
Cash Forward 0 27,550 0 0 0
', Revenues
Dutton Island Pier
F.I.N.D. Grant -Design
F.I.N.D. Grant -Construction
Adele Grego
Donations 1,000
Miscellaneous
Interest Earnings 313 286
Total Reveunes 1,815 286 0 0 0
Other Financing Sources 36,814 0
Total Resources ~ _ 27.836 0 0 0
Capital Outlay
Park ImprovemaMs
Dutton Park -Fishing Pier Const.
Adele Grage
Rose Park
Veteran's Memorial Park 10,477
Transfem
To General Fund 27,936
DMSION TOTALS 10,477 27,836 0 0 0
Other Financing Uses 0
Restricted 27.650
Restricted/Designated
Ending Cash 27,650 0 0 0 0
Total Expenses and Cash ~ 0 0 ~
Resource Alloeatlon
Capital Outlay 10,477
Transfers 27,936
Total Resources 10,477 27,836 0 0 0
~ 55
56
Planning, Zoning and wilding
Combin®d Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
Revenues:
General Fund Resources 443,253 460,060 502,759 481,377 (21,382)
C.D.B.G. 69,911 213,597 163,575 117,589 (45,986)
Tree Protection 3,481 13,778 0 0 0
Total Revenues 516,645 687,435 866,334 598,966 (87,368)
Expenses:
Planning and Zoning 129,190 143,315 258,251 256,429 (1,822)
C.D.B.G. 69,911 213,759 163,575 117,589 (45,986)
Building 314,063 316,745 244,508 224,948 (19,560)
Tn~ Protection 11,746 0 10,500 20,000 9,500
Total Expenses 524,910
--~- 673,819 676,834
~ 818,966
z~ (57,868)
Resource Allocation:
Personal Services 386,649 386,009 313,897 430,627 116,730
Operating Expenses 124,715 117,647 251,468 86,839 (164,629)
Capital Outlay 13,546 170,163 111,469 101,500 (9,969]
Transfers
Total Resource Allocation: 524,910 673,819 678,834 618,866 (57,888)
Summary of Authorized Positions
Allocation 2005-2006 2006-2007
Planning and Zoning
Community Development Director
Building Offical
Planner II
Board Liason
Receptionist /Permits Clerk
Building Permits Techniaan /Clerk II
Building
Building Official
Deputy Build'mg Official
Building Permits Technician /Clerk II
Receptionist /Permits Clerk
Painter II
Painter I
Total
1.00 1.00
0.20 0.20
1.00
1.00
0.50 0.50 0.50
0.50 0.50 0.50
2.20
~~ -~ 4.20
0.80 0.80
1.00 1.00
0.50 0.50 0.50
0.50 0.50 0.50
0.00 0.00
0:00 0.00
2.80 2.80
5.00 7.00
57
Planning and Zoning
Purpose:
The Planning, Zoning and Community Development Department administers zoning and land
use related functions of the City including: implementation of the Comprehensive Plan; review
of applications for Development Permits to verify consistency with land development regulations
and the Comprehensive Plan; compliance with requirements of State Growth Management laws;
proposes amendments to city land use regulations as appropriate; and implement studies,
programs, and special projects as directed by City Manager and City Commission. The
Department also serves as City liaison with Northeast Florida Regional Council and Department
of Community Affairs and other State and Federal regulatory agencies as appropriate, and
provides staff support to Community Development Board. Performs all administrative functions
associated with department activities and objectives.
Key Objectives:
• Complete Community Character project.
• Proceed with further limited revisions to Zoning and Land Development Regulations to
make the Land Development Regulations consistent with the 2015 Comprehensive Plan.
(Delayed in order to fast complete Community Character project.)
• Mayport Road improvements -Continue to coordinate with the. City of Jacksonville to
encourage revisions to Jacksonville's zoning regulations, which support appropriate
redevelopment and enhancements along the Mayport Road Corridor.
•~
• Additional Staff -The Community Development Department is currently aone-person
department staffed only by the CD Director. (The Building Permits Clerk position has
for a number of years been budgeted to be a shared position between the Building ,,,,
Department and the CD Department; however, Building Department functions require the
lazge part of this position.) The proposed budget requests a new position within the CD
Department, which is recommended to be an .intermediate level planner position with
some local government experience. Responsibilities of this position are anticipated to
include provision of professional and technical assistance related to zoning ~`
administration, support to the CD Director, assistance to the public, GIS functions and
staff liaison to the Tree Conservation Board.
Issues, Trends and Highlights:
The Community Character project and the process to consider proposed revisions to the Land
Develapment Regulations, which may enact certain Residential Development Standazds, have
dominated activities of the Community Development Department during the past yeaz. This
project is anticipated to conclude by the end of the current budget yeaz.
A Planner II staff position has been added to the department for FY07 to provide assistance to
the director and to speazhead G.I.S. enhancements citywide.
58
.~
s•
General Fund
Planning and Zoning
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2008-2006 2008-2007 (Decroase)
PERSONAL SERVCES
Wages
Salaries and Wages
71,271
72,045
105,200
171,737
66,537
Overtime 40 6 (6)
Speclal Pay 7 29 .2,200 300 (1,900)
Sub-Total 71,318 T2,074 107,406 .172,037 64,831
Benefits
FICA
5,841
6,051
8,217
13,161
4,944
Pension 8,974 11,350 14,971 22,157 7,186
Health and life Insurance 14,918 7,143 11,797 20,524 8,727
Worker and Unempby Comp 350 418 1,820 2,700 880
Sub-Total 30,083 24,862 56,805 58.542 21,737
Total Wages and Benefits 101,401 97,038 144,211 230,578 88,368
OPERATING EXPENSES
Professional Services 13,930 29,812 100,000 10,000 (90,000)
Contrail Services 2,769 300 500 200
Local Travel 5U ~ 0
Communications 401 620 500 500 0
'Postage 169 275 200 200 0
Utilities
Rentals and teases
Insurance
Repairs and Maintenance
1,942
2,074
2,090
2,200
110
Printing and Publishing 5,657 2,914 3,000 3,000 0
Advertising and Promotions
Other Current Charges 100 t 00 0
Office Sr~piies 851 748 800 1.300 500
Operating Supplies 1,926 3,291 4,000 3,500 (500)
Books, Training, Memberships 2,913 3,776 3,000 3,000 0
Internal Service Charges .~ 0
Total Operating Expenses 27,788 45,279 114,040 24,350 (89,690)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 1,500_ 1,500
Total Capital Outlay 0 0 0 1,500 1,500
DEBT SERVICE
Principal
interest
r
Oth
e
Total Debt Service 0 0 0 0 0
TRANSFERS
To
70
Total Transfers 0 0 0 0 0
DMSION TOTALS 128,180
ra-~-~ 143,315
~-e~ 258.251 255,429
~ (1,822)
razes
59
~*
Community Development Block Grant Fund ,~
Purpose:
To provide funding for eligible Community Development Block Grant (CDBG) projects and
activities that serve low and moderate income persons and neighborhoods within that area of
the City designated as the CDBG Project Area. Federal HLTD funds aze awarded to the City
of Atlantic Beach in accordance with the terms of an lnterlocal Ag~`eement with the City of
Jacksonville.
Key Objectives:
Continue to fund infrastructure improvements within the CDBG Project Area, with a focus
on provision of central water and sewer services, sidewalks, street paving and other
neighborhood improvements that enhance the physical character of neighborhoods and
improve the quality of life within the overall CDBG project area.
Issues, Trends and Hig6Gg6ts:
A limited number of septic tank to central sewer conversions were completed this yeaz, as
many residences in need of conversion were found to be renter-occupied rather than owner-
occupied. (These funds can only be used for income-eligible, owner-occupied homes.) A
contract .amendment was approved to use these funds fl~r new sidewalks and water/sewer
infrastructure so that FY OS-06 CDBG funds may be fully expended during the current grant
year. Four housing rehabilitation projects were completed. FY 06-07 CDBG funds will be
used for water/sewer line extensions along Begonia Street. Funds to complete several septic
to sewer conversions were also designated fir the coming grant yeaz. Federal HUD CDBG
allocations to local governments continue to decrease each year. FY OS-06 allocated CDBG
funds were $130,000, and FY 06-07 allocated CDBG funds are $114,000.
Workload Data:
The Community. Development Block Grant program is administered by the Community
Development Director with assistance from the Deputy Finance Director in the preparation of
reimbursement requests and financial accounting requirements. The Directors of Public
Utilities and Public Works serve a project management role with CDBG funded
infrastructure projects.
60
«~
Community Development Block Grant
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget increase
2003-2004 2004-2005 2005-2006 2006-2007 Decrease)
Cash Forward 0 0 0 0 0
Revenues
Grant Proceeds
69,911
213,597
163,575
--~--
117,589
(45,988)
Total Reveunes 69,911 213,587 163,575 117,589 (45,90
Other Financing Sources 162 ~~
Total Resources 69,911 213,759 163,576 117,589 (45.986)
Expenditures
Salaries and Benefits
Operating Expenses
Contract Services
Operating Supplies
Aid to Private Citizens
Capital Outlay
Infrastructure Improvements
Equipment
land
DM31ON TOTALS
Other Financing uses
Ending Cash
Total Expenses and Cash
Resource Allocation
Personal Servitxs
Operating Expenses
Capital Outlay
57,585 43,596 68,128 17,589 (50,539)
12,326 147,200 58,595 100,000 41,405
36,852 (38,852)
22,983 ~~
69,911 213,759 163,575 117,569 (45,8861
0
a
0 0 0 0 0
69,811 213,759 s 163,675 117,889
0 0 0 0 0
57,585 43,596 68,128 17,589 (50,539)
12,326 170,183 95447 100,000 4,553
69,811
~ 213,759
~ ~ ~ 163,675
~ 117,568 (45,8861
61
.~!
Building
Purpose:
The Building Department is responsible for ensuring development proposals comply with
zoning codes and ordinances, regulations and standards set forth by the City and other
regulatory bodies. Also, the department reviews building plans and oversees the City
permit issuance process, performs prompt and thorough inspections at various stages of
construction, and investigates complaints and enforces building code violations. The
department is also responsible for painting related building and structure maintenance.
Key Objectives:
• Maintain certification program
• Permitting On-line
• Maintain review/inspection program of City owned property
• Pursue condemnation program of identified locations
• Increase public awareness of building code
Issue, Trends and Highlights:
• Improve contractor awareness of neighborhoods /safety
• Create and maintain a building maintenance program by creating a schedule for
painting all City structures and other appurtenances. The costs related to this
program have been moved to the General Government division to isolate those
expenses from the costs related to enforcing the building code.
Workload Data
Activi FY-05 FY-04 FY-03
Permits Reviewed and Issued 2,539 1,904 2,098
Plan Reviews 1,116 1,050 1,294
Ins tions *3,840 3,722 4,148
* Additional inspections for roofing, doors, windows and garage doors required by
Florida Building Code as of March 2002.
62
General Fund
Building
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total
FICA
Pension
Health and Life Insurance
Worker and Unetr-PbY ~P
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contracl Services
Local Travel
Communications
Postage
Utilities
Rentals and leases
Insurance
Repair8 and Maintenance
Printing arxf Put>fishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Ir-temal Service Charges
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DMSION TOTALS
Actual Actual Estimate Budget Increase
2003-2004 2004.2005 2005-2006 2006-2007 (Decrease)
183,243 195,355 112,000 140,141 28,141
454 293 200 200 0
10,743 8,591 8,820 300 8( 520)
194,440 204,238 121,020 140,841 19,621
14,281 15,083 9,258 10,759 1,501
24,088 29,609 18,754 18,538 (218)
39,823 23,323 10,400 17,338 6,938
12,618 16,719 101254 12,774 2,520
80.808 84.734 48,866 59,407 .10,747
285,248 288,973 169,6116 200,048 30,362
534 172 200 200 0
1,998 5,282 41,000 4,000 (37,000)
135 19 0 100 100
3,115 3,406 2,800 2,800 0
50 39 100 100 0
2,695 2,922 2,600 2,600 0
1,678 1,885 2,000 2,000 0
23 200 200 0
1,577 1,509 1,300 1,100 (200)
10,230 .8,508 6,300 5,800 (500)
5,560 4,030 2,300 6,000 3,700
0
27,595 27.772 58,800 24,900 (33,900)
16,022 (18,022)
1,220
1,220 0 16,022 , 0 (16,022)
O 0 0. 0 O
0 0 0 0 0
63
~s
Tree Protection Fund
Purpose:
To provide funding to ensure compliance with Chapter 23 of the Code of Oxdinances
governing protected trees and landscaping requirements. Funding sources will include
contributions, donations, and permit proceeds for tree removal and site clearings
(mitigation). The funds generated are to be used for planting of trees within the City of
Atlantic Beach.
Key Objectives:
• To promote the health, safety, welfare and general well-being of the citizens of Atlantic
Beach, through the preservation of natural plant communities, the installation of
landscaping, and the protection. of trees on public and private property
To promote the conservation of energy and Limited fresh water resources by encouraging
the planting of natural or cultivated areas and planting trees
• To promote and improve the aesthetic integration of natural and man-made environments
in order to reduce the harmful effects of development and use on vegetation; and,
thereby, improve the quality of life through the abatement of noise, glare, dust, and air
pollution
Issues, Vends and Highlights:
Use available tree mitigation funds annually to re-establish canopy on private property
through Beautification Committee tree giveaway program
• Trees planted on Seminole Road. Researching other azeas for planting.
Workload Data:
• These funds are requested through the City Commission as projects arise and meet the
requirements of the ordinance. They aze primarily expended under the recommendations
of the Tree Conservation Board, the Beautification Advisory Committee and the City
Manager
64
Tree Protection Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase ,
_ 2003-2004 2004-200b 2005-2006 2006-2007 ,(Decrease)
Cash Forward 26,466 17,201 30,979 20,479 (10,500)
Revenues
Tree Mitigation Proceeds
Contributions/Donations 3,481 13,778
Total Reveunes 3,491 13,778 0 0 0
Otl~er Financing Sources
Total Resources 28,947 ~ 30,979 ~r 20,479 (10,500)
Expenditures
Contrail Services 11,748 0 10,500 20,000 9,500
Operating supplies
DMSION TOTALS 11,746 0 10,500 20,000 8,500
Other Financing lJses
Ending Cash 17,201 30,979 20,479 479 (20,000)
Total Expenses and Cash 28.847 ~ ~ 20.479 (10.600)
Resource Allocation
Personal Services 0 0 0 0 0
Operating Expenses 11,746 0 10,500 20,000 9,500
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
11,746 ~ 101= 20,000 9.500
65
66
Public Safety
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
Revenues:
General Fund Resources 3,812,821 3,961,156 4,258,831 4,600,833 342,002
Police Grants 228,956 112,676 188,236 91,645 (96,591)
Police Trust 35,037 31,528 31,523 31,250 (273)
Total Revenues 4,076,814 4,105,360 4,478,590 4,723,728
s 245,138
Expenses:
Police Services 2,808,929 2,923,057 3,137,629 3,479,199 341,570
Police Grants 215,863 117,873 164,536 91,645 (72,891)
Police Trust 16,537 44,760 51,501 28,250 (23,251)
Rescue Services 950,374 980,119 1,062,373 1,056,593 (5,780)
Code Enforcement 53,518 57,980 58,829 65,041 6,212
Total Expenses 4,045,221 .4,123,789 4,474,868 4,720,728 245,860
Resource Allocation:
Personal Services
Operating Expenses
Capital Outlay
Debt Service
Transfers
Total Resource Allocation:
Police
Public Safety Director
Deputy Police Chief
Lieutenant
Sergeant
Detective
Patrol Officer
Administrative Assistant
Communications Supervisor
Emergency Communications Officer
Police Records Specialist
Pol'~ce Records Clerk
Property Evidence Records Clerk
Animal Control Officer
School Crossing Guard - (Part lime)
Fire, Rescue and Lifeguard Operations
Public Safety Director
Life Guard Captain - (Part Time)
Lifeguard Lieutenant - (Part Time)
Lifeguards - (Part Time)
Code Enforcemen
Code Enforcement Officer
Total Public Safety
90% 0.9 0.9
1.0 1.0
2.0 2.0
5.0 ~ 5.0
1.0 3.0
19.0 17.0
1.0 1.0
1.0 1.0
5.0 5.0
1.0 1.0
1.0 1.0
1.0 1.0
2.0 2.0
2.0 2.0
42.9 42.9
10% 0.1 0.1
2.0 2.0
4.0 4.0
12.0 12.0
18.1 18.1
1.0 1.0
62.0 62.0
2,742,942 2,855,230 2,960,263 3,254,892 294,629
1,112,699 1,163,364 1,294,588 1,274,599 (19,989)
189,477 99,556 220,017 191,237 (28,780)
0 0 0 0 0
103 5,639 0 0 0
4,045,227 4,123,789 4,474,868 4,720,728 245,860
Summary of Authorized Positions
Allocation 2005-2006 2006-2007
67
*~e
Police Division
Divisional Summary of General Fund
Actual Actual Estimate Budget Incn3ase
2002-2003 2003-2004 2004-2005 2005-2006 (Decrease)
Resource Allocation
Personal Services
2,422,157
2,541,405
2,676,947
2,929,552
252,605
Operating Expenses 276,632 292,956 330,776 360,910 30,134
CapitalOutiay 110,140 88,696 129,906 188,737 58,831
Debt Service 0 0 0 0. 0
Transfers 0 0 0 0 0
Total 2,808,929 2,923,057 3,137,629 3,479,199 341,570
Expenses:
Administrative
Patrol
Crime Suppression
Investigations
Dispatch
Animal Control
School Guard
Total Expenses
566,681 570,514 595,563 663,472 67,909
1,852,201 1,910,108 2,042,589 2,242,967 200,378
0 19,657 31,855 51,307 19,452
51,931 93,711 88,695 95,927 7,232
245,479 255,126 279,802 316,127 36,325
84,709 64,529 86,740 95,457 8,717
7,928 9,412 12,385 13,942 1,557
2,808,929 2,923,057 3,137,629 479,199 341570
Summary of Authorized Positions
Allocation 2005-2006 2006-2007
Police
Public Safety Director
Deputy Police Chief
Lieutenant
Sergeant
Detective
Patrolman
Administrative Assistant
Communications Supervisor
Emergency Communications Officer
Secretary
Records Speaalists /Clerk
Animal Control Officer
School Crossing Guard
90% 0.9 0.9
1.0 1.0
2.0 2.0
5.0 5.0
1.0 1.0
19.0 19.0
1.0 1.0
1.0 1.0
5.0 5.0
1.0 1.0
2.0 2.0
2.0 2.0
2.0 2.0
42.9 42.9
68
r
r
Purpose:
Police
The 1~lission of the Atlantic Beach Police Department is to provide for the
safety and protection of lives and property through courteous and
professional public service, problem solving, crime prevention, and law
enforcement.
The Police Department operates seven (7) divisions including
Administration, Patrol, Investigations, Communications, Animal Control,
Crossing Guards, and Crime Suppression. Each of these divisions actively
engages in pro-active activities relative to community service, law
enforcement and safety. The Police Department members engage in
criminal investigations, preventive patrol, traffic enforcement, crime
i
f
i
DUI
i
i
f
orcement,
gat
unct
ons,
en
nvest
ons, SWAT
prevention, traffic crash
record keeping, animal control, and support for the Police Explorer Program.
~'"
i The Communications Division handles a11911 calls for police, fire, and
emergency medical responses.
Key Objectives 2006-07:
Focus resources on forming neighborhood partnerships in high crime areas
Utilize grant funding for emergency preparedness initiatives and enhance
security at City facilities
Continue the increased traffic enforcement throughout the city, with an
emphasis on Speed and DUI enforcement
Continue the implementation of technology including mobile video cameras,
computers, and less-than•lethal force equipment to enhance performance and
safety for citizens and police officers, and to seek alternative funding
sources for their purchases
Provide supervisory training for all officers in preparation for future
assignments and responsibilities
..- 2005 Highlights:
'"
69
,
General Fund
Police Patrol
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2008-2007 Itlecre~al
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total
FICi1
Pension
Wealth and Life insurance
Worker and Unempioy Comp
Sub-Total
Total Wags and Bsnsfibs
OPERATING EXPENSES
Professional Services
Contras Services
Local Travel
Communications
Postage
UUI'dies
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Ir~mal Setvcee Charges
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings .
Infrastructure Improvements
Vehicles
Equipment
Total CapNal Outlay
DEBT SERVICE
Principal
Interest
Total Debt Servdos
TRANSFERS
To
To
Total Transfers
DMSiON TOTALS
917,660 1,018,107 1,085,000 1,171,478 88,478
152,461 150,524 105,000 105,000 0
106,725 110,957 82,429 81,096 (1,333)
1,176,846 1,278,588 1,272,429 1,357,574 85,145
88,492 95,346 97,341 103,854 6,513
135,226 181,852 209,895 253,695 43,800
184,436 115,587 139,194 170,379 31,185
80,808 102,442 88,441 81,537 (6904)
488,982 475,227_ 534,871 609,465 74,64Nt
1,665,808 1,764,816 1,807,300 1,987,039 1 x,738
474 538 148 (148)
2,321 2,176 2,300 2,400 100
5,796 14,217 10,900 10,000 (900)
87,133 78,290 81,800 94,800 13,000
12,015 1,298 12,000 12,000 0
87,739 94,517 107,148 119,200 12,052
83,694 40,928 110,271 114,550 4,279
14,960 19,850 17,870 42,178 24,308
!83,664 60,776 128,141 156,728 28,587
0 0 0 0 O
0 0 0 0 0
~'81t2.Y01 1,,910,108 ,2.242,987
72
1~'
Public Safety
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
Revenues:
General Fund Resources 3,812,821 3,961,156 4,258,831 4,600,833 342,002
Police Grants 228,956 112,676 188,236 91,645 (96,591)
Police Trust 35,037 31,528 31,523 31,250 (273)
Total Revenues 4,076,814
_---~- 4,105,360 4,478,590 4,723,728 245,138
Expenses:
Police Services 2,808,929 2,923,057 3,137,629 3,479,199 341,570
Police Grants 215,863 117,873 164,536 91,645 (72,891)
Police Trust 16,537 44,760 51,501 28,250 (23,251)
Rescue Services 950,374 980,119 1,062,373 1,056,593 (5,780)
Code Enforcement 53,518 57,980 58,829 65,041 6,212
Total Expenses 4,045,221 4,123,789 4,474,868 4,720,728 245,860
Resource Allocation:
Personal Services 2,742,942 2,855,230 2,960,263 3,254,892 294,629
Operating Expenses 1,112,699 1,163,364 1,294,588 1,274,599 (19,989)
Capital Outlay 189,477 99,556 220,017 191,237 (28,780)
Debt Service 0 0 0 0 0
Transfers 103 5,639 0 0 0
Total Resource Allocation: 4,045,221 4,123,789 4,474,868 4,720,728 245,860
Summary of Authorized Positions
Allocation 2005-2006 2006-2007
Police
Public Safety Director 90% 0.9 0.9
Deputy Pol'~ce Chief 1.0 1.0
Lieutenant 2.0 2.0
Sergeant ~ 5.0 5.0
Detective 1.0 3.0
Patrol Officer 19.0 17.0
Administrative Assistant 1.0 1.0
Communications Supervisor 1.0 1.0
Emergency Communications Officer 5.0 5.0
Police Records Specialist 1.0 1.0
Police Records Clerk 1.0 1.0
Property Evidence Records Clerk 1.0 1.0
Animat Control Officer 2.0 2.0
School Crossing Guard - (Part Time) 2.0 2.0
42.9 42.9
Fire, Rescue and Lifeguard Operations
Public Safety Director 10% 0.1 0.1
Life Guard Captain - (Part Time) 2.0 2.0
Lifeguard Lieutenant - (Part Time) 4.0 4.0
Ufeguards - (Part Time) 12.0 12.0
18.1 18.1
Code Enforcement
Code Enforcement Officer 1.0 1.0
Total Public Safety 62.0 62.0
67
~'"
Police Division
Divisional Summary of General Fund
Actual Actual Estimate Budget increase
2002-x003 2003-2004 2004-2005 2005-2006 (Decrease)
Resource Allocation
Personal Services 2,422,157 2,541,405 2,676,947 2,929,552 252,605
Operating Expenses 276,632 292,956 330,776 360,810 30,134
Cap'~talOutlay 110,140 88,696 129,906 188,737 58,831
Debt Service 0 0 0 0. 0
Transfers 0 0 0 0 0
Total 2,808,829 ~ 2,923,057 3,137,629 3,479,199 341,570
Expenses:
Administrative 566,681 570,514 595,563 663,472 67,909
Patrol 1,852,201 1,910,108 2,042,589 2,242,967 200,378
Crime Suppression 0 19,657 31,855 51,307 19,452
Investigations 51,931 93,711 88,695 95,927 7,232
Dispatch 245,479 255,126 279,802 316,127 36,325
Animal Control 84,709 64,529 86,740 95,457 8,717
School Guard 7,928 9,412 12,385 13,942 1,557
Total Expenses 2,808,929 2,923,057 3,137,628 3,479,199 341,570
Summary of Authorized Positions
Allocation 2005-2006 2006-2007
Police
Public Safety Director
Deputy Police Chief
Lieutenant
Sergeant
Detective
Patrolman
Administrative Assistant
Communicafwns Supervisor
Emergency Communications Officer
Secretary
Records Specialists /Clerk
Animal Control Officer
School Crossing Guard
90% 0.9 0.9
1.0 1.0
2.0 2.0
5.0 5.0
1.0 1.0
19.0 19.0
1.0 1.0
1.0 1.0
5.0 5.0
1.0 1.0
2.0 2.0
2.0 2.0
2.0 2.0
42.9 42.9
68
.~,
Purpose:
Police
The Mission of the Atlantic Beach Police Department is to provide for the
safety and protection of lives and property through courteous and
professional public service, problem solving, crime prevention, and law
enforcement.
'~ 'The Police Department operates seven (7) divisions including
Administration, Patrol, Investigations, Communications, Animal Control,
Crossing Guards, and Crime Suppression. Each of these divisions actively
engages in pro-active activities relative to community service, law
enforcement and safety. The Police Department members engage in
criminal investigations, preventive patrol, traffic enforcement, crime
prevention, traffic crash investigations, SWAT functions, DUI enforcement,
record keeping, animal control, and support for the Police Explorer Program.
The Communications Division handles all 91 i calls for police, fire, and
emergency medical responses.
Key Objectives 2006-07:
Focus resources on forming neighborhood partnerships in high crime areas
Utilize grant funding for emergency preparedness initiatives and enhance
security at City facilities
Continue the increased traffic enforcement throughout the city, with an
emphasis on Speed and DUI enforcement
Continue the implementation of technology including mobile video cameras,
computers, and less-than-lethal force equipment to enhance performance and
safety for citizens and police officers, and to seek alternative funding
sources for their purchases
Provide supervisory training for all officers in preparation for future
assignments and responsibilities
~„ 2005 Highlights:
69
Significant Reduction in Overall Crime Rate
Increased arrests, drug related arrests, and uniform traffic citations
throughout the City
Crime Suppression Unit has continued to address specific problem areas
especially Mayport Road re: drugs and prostitution.
Successful grants with Homeland Security, Office of Domestic
Preparedness, and Justice Assistance Grants
WorWoad Data
Activi 2003 2004 2005
Average Emergency Response Tune
In minutes
3.778
Under 3.0
2.3675
Crime Rate er 1,000 elation 39.78 38.68 32.49
Arrests 1,074 849 1,044
Dru Related Arrests 234 167 395
Res nses 22,888 23,354 25,793
Traffic Citations 5,214 4,812 6,868
Index Crones 557 538 457
70
.,~
,~*
7
General Fund
Police Administration
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total
Total wages and Benefits
OPERATING EXPENSF~
Professional Services
Contrail services
Local Travel
Communications
Postage
l16'lities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
IMrastruc:ture Improvements
Vehides
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Total Dsbt Sanrice
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS
Actual Actual Estimate Budget Increase
2003-2004 2004-2006 2005-2006 2006-2007 (Decrease)
251,239 263,828 278,500 305,081 25,581
3,232 5,523 3,200 3,500 300
26,839 .28,315 21,570 24,754 3,184
281,410 ~
297,654 ~ 304,Z70 333,535 29,065
20,244 21,171 23,277 25,500 .2223
35,092 43,060 51,586 54,829 3,243
34,843 16,632 18,495 21,819 3,324
13,409 15,641 14,142 12,195 (1,947)
103,588 86,604 107,500 114,343 6,843
384,986 384,16$ 411,770 447,678 35,808
3,707 3,784 3,000 1,500 (1,500)
30,923 28,5$4 32,800 30,000 (2,800)
12
25,657 16,839 15,000 34,000 19,000
408 368 500 500 0
10,266 11,115 10,700 10,650 (50)
1,451 1,003 1,400 0 (1,400)
18,500
22,117 21,055 37,407 43,300 5,893
20,337 15,694 18,600 14,850 (3,750)
2,920 3,947 4,181 4,000 (181)
6,465 7,793 8,700 8,700 0
38,023 37,380 37,740 34,785 (2,955)
10,825 10,484 12,000 10,000 (2,000}
172,911 176,346 182,028 192,28s 10,257
3,440
5,332 1,765 23,509 21,744
8,772 0 1,76s 23,509 21,744 i
0 0 0 0 0
0 0 0 0 0
566,681 570,s14 595,563 863,472 67,909
71
General Fund
Police Patrol
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total
FICA
Pension
Wealth and life Ira:uranoe
Worker and Urretnploy Comp
Sub-Tool
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contrail Services
local Travel
Communications
Postage
Utilities
Rentals and leases
Insurance
Repairs and Mairrtenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Irrtemal Service Charges
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infiastruilure Improvements
Vey
Equipment
Total Capital Out~y
DEBT SERVICE
Principal
interest
Total Debt Service
TRANSFERS
To
To
Total Transfers
DMSION TOTALS
Actual Actual Estimate Budget Increase
2003-2004 2004.2005 2005.2006 2006-2007 /Decrease)
917,680 1,018,107 1,085,000 1,171,478 86,478
152,461 150,524 105,000 105,000 0
106,725 110,957 82,429 81,096 {1,333)
1,176,846 1,278,588 1,272,429 1,357,574 85,146
88,482 95,346 97,341 103,854 6,513
135,226 161,852 209,895 253,695 43,800
184,436 115,587 139,194 170,379 31,185
80,808 102,442 88x441 81,537 (6,904)
488,862 476,227 634,871 609,465 74,SB1
1,665,808 1,764,615 1,807,300 1,967,039 159,738
474 538 148 (148)
2,321 2,176 2,300 2,400 100
5,796 14,217 10,900 10,000 (900)
87,133 76,290 81,800 94,800 13,000
12,015 1,296 12,000 12,000 0
87,759 94,517' 107,148 118,200 12,052
83,694 40,928 110,271 114,550 4,279
14,960 19,690 17,870 42,178 24,308
8$,664 60,776 128,141 156,728 28,587
0 0 0 0 O I
0 0 0 0 0
_ 1,852,201 ~ 1,910,108 2-~ ~2,242,>~ 200,878
72
*#
ar•
~*~
4e+
General Fund
Police Crime Suppression Unit
__
Actual
Actual
Estimate
Budget
Increase
2003-2004 2004.2008 2008-2006 2006-2007 It)ecrease)
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime 13,800 15,0¢p!
` 1,200
Special Pay ~
Sub-Total 0 0 13,800 15>000 1,200
Benefits
HCA
1,055
1,148
93
Pension 0
Health and Lille Insurance 0
Worker and Unemploy Comp 734 T34
Sab-Total 0 0 1,056 1,882 827
Total Wages and Benefits' 0 0 14,865 16,882 2,027
OPERATING EXPENSES
Prof~ssionai Services
Contract Services
local Travel
Communications
Postage
Utilities
Rentals and Leases 9,000 9,000
Insurance
Repairs and Maintenance
Printing arW Put>fishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 2,080 4,000 4,000 0
Books, Training, Memberships 2,277 3,000 2,925 (75)
Investigations 10,000 10,000 0
Total Operating Expenses 0 4,351 17,000 25,926 8,925
CAPITAL OUTLAY
lend
Buildings
Infrastructure Improvements
V~ides
Equipment 15,306 8,500 8,500
Total Capital Outlay 0 15,306 0 8,500 8,500
DEBT SERVICE
Principal '
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 0 79,657 31,855 51,307 19,452
7~
General Fund
Police Investigations
Actual Actual Estimate Budget Increase
2003-2004 2004-2006 2005-2006 20062007 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages
25,333
45,989
48,347
51,170
2,823
Overtime 2,562 5,000 3.000 5.000 2,000
Special Pay 5,574 9,917 11,085 11,387 302
Sub-Total 33,469 60,886 62,432 67,557 5,125
eenetits
FICA
2,552
4,648
4,777
5,168
391
Pe~~ 5,755 7,086 9,142 10,371 1,229
Heatltr and Lice Insurance 2.949 3.469 3,863 4,549 686
Worker and Une-nploy Comp 2.226 5,036 3,781 3.582 (199)
Sub-Total 13,482 20,238 21,663 23,670 2,107
Total Wagss and Benefits 46,951 81,125 83,995 91,227 7,232
OPERATING EXPENSES
Professional Services
25
48
200
200
0
Contrail ~~
Local Travel
Communications
Postage
utirdies
Kernels and Leases
insurdnce
Repairs and Maintenance
Prir-ting and Publishing
Advertising and Promotions
Other Cumerrt Charges /Investigations
OtTx:e Supplies
Operating Supplies
1,808
2,519
3,000
3.000
0
Books, Training, Memberships 433 170 1,500 1,500 0
Total Operating Expenses 2,266 2,737 4,700 4,700 0
CAPITAL OUTLAY 4
Land
Buildings
Intrastrur~ure Improvements
0
Vehicles 9.848 0
Equipment 2,714 ~_
Total Capital Outlay 2,714 8,849 0 0 0
DEBT SERVICE
Ptirxipai
Interest
Other
Total Debt Service 0 O 0 0 0
TRANSFERS
To
To
Tamil Transfers 0 0 0 0 0
DMSION TOTALS 93,711, ~ 7,232
wrr,
7~
*~
General Fund
Police Dispatch
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime
Speclal Pay
Sub-Total
FICA
Pension
Health and Life Insurance
Worker and UnempbY ~P
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contrail Services
Logl Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs arxf Maintenance
Printing aril Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt $ervlce
TRANSFERS
To
To
Total Transfers
DIV131ON TOTALS
Actual Actual Estimate Budget Increase
2003-2004 2004-2008 2005-2006 2006-2007 (Decrease).
138,388 168,716 184,400 217,250 32,650
38,874 24,522 20,000 15,000 (5,000)
8,854 10,120 8,000 8,000 0
179,714 201,388 212,4Q0 240,280 _27,850
13,375 15,111 16,249 18,379 2,130
12,867 15,782 16,653 17,031 378
34,644 20,377 28,957 34,320 5,363
701 928 843 1,347 504
61,587 82,186 82,702 71,077 8,378
241,$01 253,584 275,102 311,327 38,225
28
800 800 0
813 584 1,100 1,100 0
299 536 500 500 0
3,040 452 2,300 2,400 100
4,178 1,572 4,700 4,800 100
0 0 0 O 0
0 0 0 0 0
0 0 O 0 0
255,126 278,802 316,1 36,325
75
General Fund
Police Animal Control
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 47,481 27,577 48,837 56,230 7,393
Overtime 3,099 3,882 2,500 3,000 500
Special Pay 715 2,321 750 0 (75p)
Sub-Total 81,285 33.780 52,087 59,230 7,148
Benefits
FICA
3,898
2,572
3,985
4,531
546
Pension 6,234 7,639 7,144 7',437 293
Health and t.dre Ir~urdnce 11,431 3,681 7,499 8,885 1,386
Worker and Unempby Comp 2,467 853 1,175 1,924 749
Sub-Total 24,030 14,745 18,803 22,777 2,874
Total Wages and Benefits 75,325 ,18,525 71,890 62,007 10,117
OPERATING EXPENSES
Professional Services 540 430 2,800 1,500 (1,300)
Contrail Services 4,365 500 500 0
Local Travel
Communications 38
Postage
Utilities 124 126 200 200 0
Rentals and Leases 100 10b 100. 0
Insurance
Repairs and Maintenance 238 876 1,500 1,500 0
Printing and Publishing
Advertising and Promotions
Ch
arges
Other Conant
Ofnce Supplies
Operating Supplies 6,790 6,572 6,400 6,600 200
Books, Training, Memberships 1,654 770 3,350 3,050 (300)
Total Operating Expenses 9,384 13,238 14,850 13,450 (1,4001
CAPITAL OUTLAY
land
Buildings 2,765
Infrastructure Improvemerrts
Vehddes
Equipment
Total Capital Outlay 0 2,765 0. 0 0
DEBT SERVICE
Princ9pal
Interest
Other
7~a1 Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 84~ r 54,528 86,740 85,457 ~8,717~
76
~'
General Fund
Police School Guards
PERSONALSERVCES
Wages
Salaries and Wages
Overtime
SpeaaiPay
Sub-Total
FICA
Pension
fieaNh and Life Insurance
Worker and Unemploy Comp
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
UBlities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Conant Charges
Otfice Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vettides
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DMSION TOTALS
Actual Actual Estlmate Budget Increase
2003-2004 2004-2005 200_ ~ 20p6-2007 , (Decrease)
8,796 7,919 10,423 11,730 1,307
6,796 7,818 10,423 11,730 1,307
520 606 797 887 100
458 693 845 765 (50)
878 1,298 1,612 1,662 50
7,774 9,218 12,035 13,392 1,357
154 153 150 150 0
41 100 300 200
100 100 0
154 194 350 550 200
0 0 0 O 0
0 0 O 0 0
0 0 0 0 0
7,928 9,412
• 12,385 13,942 1,557
~
77
•A
*~
Police Grant Funds
Police Department
Actual Actual Estimate Budget increase
2003-2004 2004-2005 2005-2006 2006-2007 (DecreaseY
Cash Forward 14,839 12,218 0 0 0
Revenues
Grant Proceeds 187,811 87,230 188,236 91,645 (96,591)
intersst 110 (108)
Transfer from Radio Tnrst
Transfer from General Fund 40,482 25,004
Transfer from Pdice Trust
Transfer from Within Pdice Grants 553 550 ~_
Total Reveuues 228,956 112,676 188,236 91,645 (96,591)
Other Financing Sources 0
Total Resources ~ 124,894 ~ 188,236 91,645 ~ (96~
Expenditures
Salaries and Wages
Operating Expenses
Professional Services
Contract Services
Local Travel
Communrcatians
Postage
Rentals and Leases
Repair and Maintenance
Utilities
08rer Current Ctrarges
Operating Supplies
Training
Total Operating Expenses
Capital Outlay
Vehicles
Equipment
Total Capital Outlay
Transfers
To Pdioe Tnust fund
To General Fund
To Various Grant Funds
Total Transfers
DMSION TOTALS
Othe- Financing Uses
Ending cash
Total Expenses and Cash
Resource Allocation
Personal Services
Operating Expenses
~P~ ~Y
Debt Service
Transfers
total Resources
122,143
10,250 73,000 91,645
18,645
3,828
522
8,323
3,415 7,500
2,047
17,935 0 7,500 0
(7.500)
R,~)
42,626 12,500 (12,500)
33,056 6,534 71,536 (71,538)
75,682 6,534 84,036 0 (84,036)
103 5,089
103 5,088 0 0 0
215,863 117,873 164,536 91,645 (72,891)
16,714 2,021 23,700
12,218 0 ~_0 0 0
243,795 124,894 188,236 91,6
122,143 106,250 73,000 91,645 18,845
17,935 0 7,500 0 (7,500)
75,682 8,534 84,036 0 (84,036)
103 5,089 0 0 0
215,863 117,873 164,536
~ 91,645
-- (72,891!
:~
7g
~*»
Police Grant Punds
Purpose:
To enhance Public Safety operations and utilize available grants to provide the funding for
public safety initiatives.
Key Objectives:
~. Federal finding sources were reduced in the federal budget this year. Grant applications have
been submitted, and the following summaries are provided to explain the initiatives and the
current status of each project:
1. Justice Assistance Grant I (JAG 1)
Atlantic Beach expects to receive $46,645 in funding to help cover the personnel expenses
~ for the Crime Suppression Unit. No match is required for this funding. There is a high
probability that this will be funded.
2. Justice Assistance Grant II (JAG 2)
This is a federal grant, administered by the State, and allocated by county. Its focus will
"" be on criminal justice, and it requires the approval of 51% of the municipalities in the
county. One of the approved programs is for criminal justice equipment and technological
improvements.
In May 2006, the preliminary requests were submitted for Atlantic Beach to receive
$45,000 to cover personnel expenses for the Crime Suppression Unit. There is no match
~*"' required for this funding.
3. Homeland Security
This funding is federal, and passed down to Jacksonville under its new Urban designation
for Homeland Security Funding. The money is basically up to Jacksonville to allocate for
high hazard locations, and for improving response capabilities to terrorist incidents.
The police deparhnent provided two (2) projects for consideration:
Security at Utility Plants: To complete intrusion detection and video systems to monitor
utility plants and other critical city facilities for approximately $96,000; and
SWAT enhancements: To outfit and equip a mobile command vehicle for emergency
operations in Atlantic Beach or in other disaster locations where Atlantic Beach may be
sending assistance. The request was for $55,000.
Funding decisions will not be made for several months relative to the allocations of these
funds. There is no match required for this funding.
79
Police Special Revenue Funds
Purpose:
The Police Special Revenue Funds receive revenue from several distinct sources. There is restricted
funding from a surchazge on Uniform Traffic Citations that is dedicated to police training. Additional
restricted revenue in this account is received from the seizure and forfeiture of property that has been
used in felony crimes. Historically, when available, the- City has funded police training froth these
funds. When there are insufficient revenues in these funds, the training is then funded with General
Fund resources.
Key Objectives:
The key objectives of these funds is to provide a funding source for Police Training, tp use as
matching funds for grants, and to procure equipment and finance investigative expenses for protracted
operations. The sources of these funds includes:
1. Court Case Proceeds
2. .State Contraband Forfeitures
3. .Federal Contraband Forfeitures
Radio Communications Special Revenue Fund
Purpose:
The purpose of this restricted fund is to provide revenue for an emergency radio communications
system, and to enhance automation in the Police Department.
Objective:
The objective of this funding is to purchase radios and related equipment for the Police Department to
participate in countywide emergency communications system, which will provide immediate
communication with the area law enforcement, fire and rescue, and other emergency services
organizations.
Issues, Trends and Highlights:
Beginning in 200304, this funding is being used to cover the monthly costs/air time for public safety
radios
Both of the above funds are combined in the budget presentation.
80
a
Police Special Revenue Funds
Public Safety
Cash Forward
Revenues
Confiscated Property
Court Case Revenues
Radio Communications Fees
Interest
Miscellararous
Transfer from Other Funds
Total Reveuues
Other Financing Sources
Total Resources
OPERATING EXPENSES
Contrail Services
Investigations
Communications
Training
Printing and Publishing
Operating Supplies
Other CumeM Charges
Hooks, Training, Memberships
Total Operating Expenses
CAPITAL OUTLAY
Vehicles
Equipment
Total Capltat Outlay
TRANSFERS
To Ponce Grant & Trust Funds
Total Transfers
DMSION TOTALS
Other Financing Uses
Ending Cash
Total Expenses and Cash
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 20052006 2006-2007 (Decrease)
14,840 34,272 20,246 268 (19,878)
403
6,$19 6,730 6,250 6,250 0
27,488 23,948 25,000 25,000 0
327 850 273 0 (273)
35,037 31,528 31,523 31,250 {273)
832
s 65,800 51,769 31,518
~- (20,251)
16,537 31,210 38,000 22,000 (16,000)
164 (i64)
13,000 13,337 8,250 (7,087)
16,537 44,210 51,501 28,250 (23,251)
0 0 0 0 O I
550
0 550 0 0 0
16,537 44,760 51,501 28,250 (23,251)
794
34,272 20,246 268 3,268 3,000
50,809 B5,800 51,769 31,518 (20,251)
81
ss
Fire Division
Divisional Summary
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-x007 ,Decrease)
Resource Allocation
Personal Services 152,737 158,399 156,687 173,954 17,267
Operating E~enses 793,982 819,394 899,811 880,139 (19,472)
CepitelOutlay 3,655 4,326 6,075 2,500 (3,575)
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resources 980,374 980,118 1~06~2~_373 1A56,b83 ~,
Expennes:
Fire Control /Rescue
790,984
815,197
882,171
869,608
(12,565)
Lifeguards 1591390 164,922 180,202 188,987 6,785
Total Expenses ~ _s 880,118 1~ 1.056,593 16,780)
Summary of Authorized Positions
Allocation 2005-2006 2006-2007
Flre Department
Pubfic Safety Direr;tor 0.1 0.1 0.1
0.1 0.1
Lffeguards
Lieutenant 2.0 2.0
Captain 3.0 3.0
Lifeguard 15.0 15.0
20.0 20.0
82
Fire Department
Purpose:
The Fire and Emergency Medical Services in Atlantic Beach are provided through a
contract between the City of Atlantic Beach and the City of Jacksonville. Atlantic Beach
provides facilities and funding to Jacksonville, and JaciCSOnville staffs the Atlantic Beach
Fire Station. The agreement provides for an Advance Life Support (ALS) level of
emergency medical Gaze for citizens, and the department members continue to provide
tours, blood pressure checks, and community services as requested.
Lifeguazds are also provided in this budget, and they provide for the protection of lives
and property on the beach from April until September each year.
Key Objectives:
Maintain ALS level of service
Maintain a quick response time to all incidents
Utilize staff expertise to assure fire prevention and accident prevention programs
Utilize staff expertise to assure adequate maintenance and testing of hydrant and water
systems
Highlight 2005-06:
Insurance Services Office (ISO) rating was improved from a rating of 4 to a rating of 3.
Workload Date:
Measurement 2002 2003 2004 2005
Fires 173 189 230 170
Res nse Time in minutes 4.5 43.67 4.2 4.22
Rescue 820 788 820 810
Re onse Time in minutes 4.36 4.75 4.16 4.09
83
General Fund
Fire Control /Rescue
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime
Speaal Pay
$ub-Total
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Su~Tetal
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contrail Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Prktting and Publishing
Advertising and Promotions
Ofher Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
Total Qper~atlng Expenses
CAPITAL OUTLAY
Land
Butidings
infrastruilure Improvemerrts
Vehicles
Equipment
ToMI Capital Outlay
DIVISION. TOTALS
Actual Actual Estimate Budget Increase
T00$TY004 2Q04-2005 2005006 2006-2007 (f~Cn~e1
9,166 9,627 10,091 10,644 553
1,655 1,280 1,204 1454 250
10,821 10,807 11,285 12,088 803.
709 717 864- 925 61
1,357 698. 795 937. 142
747 861 789 694 (95)
2,813 2,274 2,44$ 2,556 108
13,634 13,181 13,743 14,654 811
770,503 793,618 817,428 841,952 24,524
6,847 7,813 8,000 8,000 0
180
425 43,000 5,000 (38,000)
777,350 802,016 868,428 854,852 (13,478) 1
0 0 0 O 0
790,884 816,187 882.171 869,606 (12,66c)
wA
84
General Fund
Lifeguards
PERSONALSERVCES
Wages
Sal$ries and Wages
Overtime
Special Pay
Sub-Total
Benefits
FICA
Peruion
Health and Life Insurance
Worker and Unempby Comp
8u~Tota1
Total Wages and tenefits
OPERATING EXPENSES
Professional Services
Contrail Services
Local Travel
Communications
Postage
Utilities
Rerrtals and Leases
Insurance
Repairs and Maintenance
Firinting and Publishing
Advertising and Promotions
Other CuneM Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Total Operating Experu~
CAPITAL Ot1TLAY
Land
Buildings
Inirastrudure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
I DIVISION TOTALS
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2008 2006-2007 (Decrease)
121,123 123,963 124,630 136,647 12,017
121,123 123,963 124,630 138,647 12,017
9,266 9,483 8,534 10,454 920
8,714 9,772 8,780 12,199 3,419
17,980 19,255 18,314 22,653 4,339
739,103 143,218 142,944 159,300 16,358
2,366 1,907 3,000 3,000 0
116 430 936 937 1
947 2,437 6,000 6,000 0
1,254 1,700 1,600 1,700 100
661 2,847 9,$50 3,000 (6,850)
718 227 229 800 571
18 72 100 100 0
$,352 7,079 8,645 $,750 105
2,200 679 823 900 77
16,632 17,378 31,183 25,187 (5,996)
3,655 4,326 6,075 2,500 (3,575)
3,655 4,326 6,p75 2,500 (3,575)
0 0 0 0 0
0 0 0 0 0
169,390 164,822 180,202 186,987 6,785
gs
*~
*~
Code Enforcement
Purpose:
The Code Enforcement Department is responsible for the investigation and enforcement
of City Code violations, preparation of cases to be brought before the Code Enforcement
Boazd, and public information relative to the understanding and interpretation of the
Code.
The Code Enforcement Officer also serves as the City's Safety Coordinator. In that
capacity, he works with employees relative to establishing and complying with safety
standazds. He also chairs the Safety Committee, which reviews all accidents and injuries
of City employees.
Key Objectives 2006-07:
Continue with Risk Management initiatives to improve safety citywide
Issues and Trends 2005-06:
Initiated improved investigation guidelines for accidenbinjury investigations
Workload Data: 2002 2003 2004 2005
Investi ations 2,832 2,970 3,103 2,953
In Com liance 2,790 3,042 3,076 2,951
Pendin 104 32 59 61
A in 1 0 0 0
86
General Fund
Code Enforcement
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime
SpeclalPay
Sub-Total
BenefHs
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
contras services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DMSION TOTALS
Actual Actual Estimate Budget Increase
2003-2004 2004-200b 2005-2006 2008-2007 (Decrease)
34,582 35,559 40,322 44,838 4,516
37
961 1,595 300 300 0
35,580 37,164 40,622 45,138 4,b18
2,702 2,877 3,108 3,453 345
4,427 5,453 5,780 5,931 151
147 1,554 195 217 22
3,049 4,138 3,924 5,002 1,078
10,32b 14,022 13,007 14,W3 1,596
45,905 51,176 53,829 59,741 6,112
87 100 100 0
aoo aoo 0
46 0 100 100
602 622 600 550 (50)
i6 50 50 0
720 50 50 p
975 762 1,000 1,000 0
944 418 600 650 50
2,104 2,533 900 900 0
2,181 2,407 1,500 1,500 0
0
7,513 8,804 5,200 5,300 100
0 0 0 0 0
0 O 0 0 0
0 0 0 0 0
~8 57,980 58,828 85,041 8,212
~ g7
88
.,,
Parks and Recreation
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease]
Revenues:
General Fund Resources 846,828 946,825 1,002,060 1,172,451 170,391
Total Revenues 846,828 946,825 1,002,060 1,172,451 170,391
Expenses:
Park Administration 131,279 133,074 153,045 160,777 7,732
Recreation Activities 148,973 145,491 162,478 219,434 56,956
Beautification 119,430 140,488 133,268 152,886 19,618
Maint.8lmprovements 447,146 527,772 553,269 639,354 86,085
Total Expenses 846,828 948,825 1,002,080 1,172,451 170,391
Resource Allocation:
Personal Services 475,564 487,947 536,821 609,786 72,965
Operating F~cpenses 355,410 430,282 449,870 481,665 31,795
Capital Outlay 15,854 28,596 15,369 81,000 65,631
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resource Allocation: 846,828 946,825. _ ___ 1,002,060 1,172,451 170,391
Summary of Authorized Positions
Allocation 2005-2006 2006-2007
Park Administration
Parks and Recreation Director 1.00 1.00
Administrative Assistant 1.00 1.00
2.00 2.00
Recreation Activities
Recreation Coordinator 1.00 1.00
Recreation Leader (Part Time) 1.00 2.00
2.00 3.00
Beautification
Beautification Division Chief 1.00 1.00 ~,
Gardener 1.00 1.00
2.00 2.00
Maintenance and Improvements
Park Maintenance Division Chief
Park Ranger
Total Parks and Recreation
1.00 1.00
5.00 5.00
6.00 6.00
12.00 13.00
89
~.
Location of City Parks
Active Parks: Those parks primarily used for athletics or specialized recreation
activities. Typical facilities include baseball field(s), softball field(s), football field(s),
soccer field(s), restrooms, parking, recreation building, basketball courts, tennis courts
and walking trails.
Passive Parks: Those pazks that aze primarily used for non-athletic activities. Typical
facilities include nature, hiking, exercise trails, nature center, restrooms, parking and
picnic areas.
Park Summa
Name a Acres Location
Beach Passive 56.5 Atlantic Blvd. to end of Seminole Road
Dutton Island Passive 27.0 West end of Dutton Road
Johansen Park Passive 13.0 Seminole Rd & Park Terrace E. & W.
Russell Pazk Active 12.0 200 Seminole Road
Howell Park Passive 10.3 500 Seminole Road
Tideviews Passive 8.0 Begonia St.-and West 1St Street
Donner Park Active 4.5 2072 Geor a Street
Jordan Pazk .Active 3.5 1671 Francis Avenue
Bull Pazk Active 3.0 716 Ocean Avenue
Rose Park Passive 1.75 Corner of Rose & Orchid Street
Fairwa Villas Park Passive 0.4 Ma rt Rd & Fairwa Villas Lane
Fraiser Pazk Passive 0.4 Plaza St. (Median Seminole Rd. & E. Coast
Mandala Park Passive 0.4 Seminole and 16th Avenue
Veteran's Memorial
Park
Passive
1.62
1 West First Street
Marvin's Garden Passive 0.3 Dewees Avenue
Total 143.12
*~
90
S
Parks and Recreation
Purpose:
The Parks and Recreation Department is responsible for the recreational activities
throughout the City and special events programs. This department sponsors programs
such as youth baseball, softball, basketball, youth and adult flag football, cheerleading,
summer camps and Community Theater, and events such as "Acoustic Night" and "Song
Writer's Concert".
Key Objectives:
• To increase the programs to include Eco Tours, Family Olympics, and a Drop $ Shop
!~" during the holidays and create senior programs.
• To build a shaded viewing area at the Oceanside Rotary Skate Park.
To increase the number of event attendees through marketing and advertising.
Issues, Trends and Highlights:
• Increase events to include a Skateboard Competition, Zoo Outreach Programs and Tour
de Parks.
• Resurface five tennis courts.
• Increase the number of attendees at events through advertising on the Web Page, in the
newspaper, magazines and Biers.
• Will replace half of the ball field lights at Russell Park in FY07.
Workload Data:
• Attended approximately 100 meetings in FY OS-06 held by the City Commission, City
Manager and the Recreation Committee
• Scheduled approximately 43 activities during FY OS-06, including the Camp Out, Tree
Lighting, summer camp, Zoo Outreach, Skate Competition, Landscape, Scrap booking
and birthing classes.
• Provided summer lunches for the summer camps
• Increased the number of families in the Healthy Families Program, which is a free family
support program
91
,A..
General Fund
Parks Administration
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total
FICA
Pension
Fleeltft and Life Insurance
Worker and Unemploy Comp
Bub-Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contrail Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promofions
OOrer Current Charges
Oti"ice Supplies
Operating SuppNes
Books, Training, Memberships
Total Operating Expanses
CAPRAL OUTLAY
Land
Buildings
Ir-kastruilure Improvements
VeMdes
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
interest
Other
Total Debt Service
TRANSFERS
To
To
Total Trens~ere
DMSION TOTALS
Actual Actual Estimate Budget Increase
2003-2004 ,2004.2008 2005.2006 2008-2007 IDecreasv)
88,622 79,401 97,500 102,896 5,396
312 483 500 500 0
3,691
92
628 1,182
81
046 1,100
400
98 1104
04,500 4
5
, , , ,400
8,629 5,638 7,582 7,994 412
11,757 14,054 13,971. 13,610 (361)
6,077 3,960 11,476 13,553 2,077
.3,848 5,213 6,868 9,220 2,354
28,309 2x,888 , 39 8 14,377 4,82
120,934 109,911 138,996 14$,977 9,482
12 172
79 11,279 1,000 1,000 0
8 200 200 0
4,828 5,277 5,000 5,300 300
189 294 250 200 (50)
745 977
1,120
1,000 600 (400)
1,119 954 800 800 0
1,759 1,510 4,200 2,200 (2,000)
1,606 1,580 1,600 1,600 0
10,348 28,163 14,050 11,900 (2,150)
0 0 0 0 0
0 0 0 0 O
0 0 0 0` 0
131,279 133.074
: 163,045
- ~ 'o 160,777
~asz~ 7,732
~-ti~
92
.~.
e~w
General Fund
Park Activities
PEfiSONAI SERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total
total Wages Brut Benefits
dPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other CumeM Charges
Office Supplies
Operating Supplies
Books, Trairring, Memberships
Total Operating Expenses
CAPITAL OUTLAY
Lend
t3uldings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFEIt3
To
To
total Transfers
DIVISION TOTALS
Actual Actual Estimate Budget Increase
2003-2004 2004-2008 2008-2006 2006-2007 (Decrease).
44,602 49,24$ 53,700 84,427 10,727
1,406 1,646 1,600 1,500 (t00)
d,350 3,248 8,300 4390 (1,910)
60,358 54,142 61,600 70,317 8,717
3,824 4,113 4,713 5,379 666
2,728 4,275 4,530 4,644 114
5,863 3,406 6,450 4,477 (1,973)
3,294 3,992 3,785 5,852 .2,067
15,709 15,786 19,478 20,352 874
66,067 69,928 81,078 90,669 9,591
172
10,897
3,478
16,278
948
6,594
263
686
18,905
2,050
6,500 6,000 (500)
300 (300)
155
17,000
2,000
300
60 175 300
34.404 34,946 44,500
126 53
10,898 11,736 10,500
5,647
82,806 75,583 81,400
19,000
3,200
300
200
89,665
10,400
2,000
1,200
0
(100)
45.165
(100)
128,765 47,365
O 0 0 0 O I
p O 0 0 0
0 0 0 0 0
148,973
~_~ 145,491
~~u~ 162,478
- 219,434
~a~=~ ~ 56.956
~
43
Beautification
Purpose:
The Beautification Division of Parks and Recreation is responsible for the city owned properties
that are landscaped, the administration of the tree protection program, maintenance of various
irrigation systems and to make improvements to the landscaped areas throughout the city.
Key Objectives:
• Revise the irrigation system at City Hall and the Police Station
• Work with citizen groups to landscape beach accesses.
• Provide landscape classes and continue the Tree Program
Issues, Trends and Highlights:
• Held landscape classes.
• Installed palm trees on north Seminole Road.
• Installed a pump and irrigation system at the Mayport Road "Welcome to Atlantic
Beach" sign,
• Installed rain sensors on irrigation systems.
94
General Fund
Beautification
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime
Speclai Pay
Sub-Total
taenefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Come
Sub-Total
Total Wages and f9enetts
OPERATING EXPENSES
Professional Services
Contrail Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advefising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
Total Operating Expenses
CAPITAI.OUTLAY
Land
Buildings
Irr(rastrudure Improvements
Vehicles
Equipment
Total Capital Outlay
DEt3T SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
TO
Total Trarrsien;
DMSION TOTALS
Actual Actual Estimate Budget Increase
2006-2004 2004-2008 2005-2008 2008~~2007 (Decrease)
45,982 53,033 48,200 63,425 15,225
131 126 100 200 100
71 1,310 0
46,184 54,469 48,300 88,825 15,325
3,082 3,885 3,695 4,867 1,172
8,697 8,097 8,263 8,389 126
16,829 10,265 9,978 11,817 1,839
3,286 4,561 4,182 5,188 1,006
28.894 28.808 28.118 30,281 4,143
76,078 87,277 74,418 93,888 18,488
12
15,178
2,179
148
6,836
322
1,017
17,571
89
43,352
12,341 18,000 20,000 2,000
1,265 1.,300 1,400 100
150 0
8,002 11,300 11,000 (300)
100 100 0
130 4,300 700 (3,600)
397 1,300 200 (1,100)
26,776 22,500 25,500
50 100
48,081 181,850 58,000
10,150
0 10,150 0 0
3,000
50
150
o
0 0 0 0 0
0 0 0 0 0
118430
~ss~cie•ms ra 140,488 133,288
~ 152,888
~ 19,818
95
«~
Parks Maintenance
Purpose: "
The Parks Maintenance Department is responsible for providing safe recreational
activities throughout the City. The primary concern is the citizens of Atlantic Beach and
those who use our parks.
Key Objectives:
• Replace playground equipment at Donner Park
• Resurface two tennis courts at Russell Pazk
• Coordinate park tours with the Zoo Outreach program.
• Construct a shaded area for the Skateboazd Pazk
• Construct a shelter in Jordan Park
Issues, Trends and Highlights:
• Improved the 16~' Street beach access.
• Installed channel markers.
• Installed a floating dock on the canoe launce at Tide Views Preserve.
Workload Data
Activi Est. FY-06 FY-OS FY-03
Park Ins tions 12 24 24
Acres of Park Land Maintained 143.12 143.12 143.12
Number of contractors su 'sed 3 7 7
Meetin s attended 12 35 30
.~
96
.~,
r•
i-'
~"'
General Fund
Park Maintenance ~ Improvements
PERSONAL SERVCES
Wagss
Salaries and Wages
Overtime
Special Pay
Sub-Total
Bonefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total
Total Wages and Bensftls
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
OfRce Supplies
Operating Supplies
Books, Training, Memberships
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Olher
Total Debt Senrlce
TRANSFERS
To
To
Total Transfers
9 DMSION TOTALS
Actual Actual EstlmaLa Budget Irrcreass ,
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
125,909 141,185 157,200 179,601 22,401
7,155 10,115 5,000 5,100 100
6,432 7,811 7,100 8,540 1,440
138,496 158,091 168,300 183,241 23,941
10,545 11,964 12,952 14,7$3 1,831
19,393 22,028 23,290 23,755 465
34,820 22,119 25,001 29,605 4,604
8,231 11,829 11,787 14,970_ 3,183
72.889 67.740 73,030 83,113 10,063
212,48b 226,831 242,330 276,364 34,024
540 70 (70)
152,852 190,987 200,000 178,500 (23,500)
50
3,888 4,691 4,500 4,000 (500)
15,704 16,015 16,000 18,000 0
2,970 2,784 2,500 2,000 (500)
2,897 15,141 14,500 19,500 5,000
2,521 1,923 2,000 2,000 0
37,221 50,697 58,000 82,000 6,000
214 207
218,807 282,485 295,570 282,000 (13,570)
11,975
16,395
3,879 2,051
15,854 18,448
10,000 10,000
15,369 53,000 37,631
18,000 18,000
0
15,369 81,000 66,831
0 0
0 0 0
O 0 0 0 0
447,116 638,354 86.086
97
98
*,~
'~-"
~•
Public Works
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Incn3ase
2003.2004 2004-2005 2005-2008 2006-2007 (Decrease)
Revenues•
General Fund Resources 1,243,054 1,339,090 1,686,414 1,718,214 31,800
Local Option Gas Taxes 525,600 557,174 555,000 563,042 8,042
Sanitation Utility 1,396,375 1,300,098 1,308,000 1,462,200 154,200
Storm Water Utility 1,771,866 2,678,265 732,968 1,862,500 1,129,532
Bond Construction 5,693 0 0 0 0
Total Revenues 4,942,588
:~ 5,874,627 4,282,382 5,605,956
~-~-~ 1,323,574
Haas:
Public Works Admin. 416,282 402,950 454,718 461,855 7,137
Street and Road Maint. 595,106 699,871 960,421 1,004,659 44,238
Local Option Gas Tax 870,399 499,238 649,368 558,648 (90,720)
Sanitation Utility 1,437,395 1,359,034 1,447,363 1,532,047 84,684
Storm Water Utility 939,705 841,362 2,092,482 2,889,185 796,703
Bond Construction 401,193 0 0 0 0
Fleet Maintenance 231,666 236,269 271,275 .251,700 (19,575)
total Expenses 4,891,748 ~4,03~7~ 5,875,827 6,698,094 822,467
Resource Allocation:
Personal Services 760,785 819,862 $97,507 1,022,853 125,346
Operating Expenses 2,309,759 2,150,128 2,549,022 2,743,925 194,903
Capital Outlay 656,177 159,242 1,659,747 2,340,600 680,853
Debt Service 226,704 201,783 212,130 211,468 (662)
Transfers 938,321 707,709 557,221 379,248 (177,973)
Total Resource Allocation: 4,891,746 4,038,724
~~~ 5,875,627
_: 6,698,094 822,467
Summary of Authorized Positions
Allocation 2005-2006 2006-2007
Public Works Administration
Public Works. Director 1.00 1.00
Technical Designer 1.00 1.00
Public Works Inspector 1.00 1.00
Administrative Assistant 1.00 1.00
Dispatcher 1.00 1.00
Clerk - (Part Time) 1.00 1.00
Summer Engineering Intern 0.00 1.00
6.00 7.00
Street and Road Maintenance
Streets and Maintenance Division Director .0.60 0.60
Crew Chief 0.50 0.50
Heavy Equipment Operator 0.30 0.30
Mechanic 0.85 0.85
Sign /Building Maintenance 0.90 0.90
General Maintenance Worker 3.75 3.75
6.90 6.90
Stone Water Maintenance
Streets and Maintenance Division Director 0.40 0.40
Crew Chief 0.50 0.50
Heavy Equipment Operator 2.60 2.60
Sign /Building Maintenance 0.10 0.10
Mechanic 0.15 0.15
General Maintenance Worker 1.25 1.25
5.00 5.00
Sanitation
Heavy Equipment Operator 0.10 0.40
Total Public Works 18.00 19.30
99
Public Works Administration
Purpose: •~
The Public Works Administration Division is responsible for engineering and administrative
support for the Public Works Department, Public Works Capital Improvement Program and
construction projects, and customer requests related to the Public Works functions. ~
Key Objectives:
• Continue to complete new projects in Improvement Program by
synchronization with the City completing projects at minimum cost
Commission's strategic planning while assuring quality construction.
priorities
• Streamline plan reviews and ensure
• Continue to provide in-house design building contractors understand
on projects using Technical submittal requirements for permit
Designer. This year's project applications.
include Post Office Entrance
Modifications, Plaza. Raad Bike • Continue master planning and
Paths, and Royal Falms, Sailfish and mapping of city facilities using
Frances Road sidewalk extensions. Geographic Information System
• Continue to administer the Capital
Issues, Trends, Highlights:
+ Prepared and delivered the annual National Pollutant Discharge Elimination System
(NPDES) report.
• Provided construction engineering and inspection an other projects including
water/sewer, storm water, concrete and paving projects.
• Engineering and administrative support provided for regulatory pernuts.
• Provided construction engineering and inspection services on major projects, including
Five Points Intersection improvements, Ocean Blvd. and 13~' Street Drainage
Improvements, Beach Avenue Water Main Replacement, WWTP #2 Headworks, Post
Office Entrance Modifications, multiple bike paths and sidewalk projects, and many
additional minor projects.
• Continued training of supervisory staff, via professional seminars, including the 2005
.National Hurricane Conference, NPDES Stormwater Program MS4 Retreat, Florida
Stormwater Association's (FSA) 2004 Winter Conference, and FSA's TMDL Workshop.
• Continued organization and preparation of maps for document imaging and archiving.
• Continued inspection of water, sewer, paving, curbing, .sidewalk and drainage
improvements in several new subdivisions, including Hidden Paradise, Paradise Oaks,
Paradise Preserve and Scheidel Court.
• Continued contract administration for annual contracts, including asphalt, concrete, ditch
spraying, engineering, fleet maintenance, janitorial, lawn service, Atlantic Blvd./Town
Center medians, mosquito control, palm tree trimming, pest control, sanitation,
stormwater jetting, street sweeping, surveying, and uniforms. 100
~'"
General Fund
Public Works Administration
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime
Speclal Pay
Sub-Total
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Camp
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contrail Services
Local Travel
Communications
Postagb
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Total Operating Expenses
C~-PITAL OUTLAY
Land
Buildings
Infrastruilure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Princlpal
Interest
Total Dabt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS
Actual Actual Eatimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
179,645 234,848 257,700 283,754 26,054
48 161 200 200 0
10,546 415 3,600 1,200 (2,400}
190.239 235.422 261,500 285,154 23,654
14,400 17,693 20,005 21,814 1,809
30,351 34,695 35,755 35,159 (596}
24,207 19,812 19,189 22,811 3,422
11,858 13,390 12,682 15,702
~ 3,040
80,816 85,390 87,611 96,~6 7,675
271,OS5 320,812 349,111 380,440 31,329
79,258 25,310 30,000 34,000 4,000
8,882 9,878 10,700 10,665 (35)
983 275 300 300 0
10,514 7,203 9,500 9,500 0
30 20 100 100 0
5.248
1,481
5,578 5,896 13,070 7,250 (5,820)
3,371 686 1,200 1,200 0
1,020
1,521 1,396 2,000 2,000 b
12,128 13,902 13,938 6,700 (7,238)
5,143 5,312 7,099 7,700 601
135,135 68,878 87,907 79,415 (8,492)
15,000 (15,000)
10,092 12,260 2,700 2,000 (700)
10,092 12,2ti0 17,700 2,000 (15,700)
0 0 0 0 0 A
O 0 0 0 0
416,282 ~ 454,718 461,855 7,137
101
«q
Streets and Road Maintenance
Purpose:
The Streets and Road Maintenance Division of the Public Works Department is responsible for
maintaining and improving the City's streets, rights-of--way, signs, and storm water conveyance
and treatment systems.
Key Objectives:
• Continue improvement of signs,
sidewalks and rights-of way
• Document roadway status in the City's
GIS database
• Continue ten year plan for street
maintenance utilizing Pavement
Management System to update roadway
inventory and maintenance plan
Issues, Trends and Highlights:
Resurfacing of streets using Gas Tax funds.
• Continue maintenance and replacement
of street signs and inventory
• Continue maintenance of Town Center,
Atlantic Blvd. medians and Mayport
Flyover area in accordance with the
Interlocal Agreement with Neptune
Beach
Workload Data
Activity Estimate
200b
2005
2004
2003
Tons of Asphalt Patching 150 _163 150 120
Tons of Limerock 300 200 400 500
Miles of Paved Roadway (incl.
FDOT) 57.2 57.2 57.2 56.6
102
General Fund
Public Works Streets Division
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 170,296 188,570 209,600 228,915 19,315
Overtime 1,334 1,232 1,500 1,500 0
Special Pay 6,103 5,960 .5,622 8,215 2,593
Sub-Total 177,733 195,762 216,722 236,630 21,908
BeneAts
FICA 13,540 14,821 16,580 18,255 1,675
Pension 23,997 29,154 30,204 30,278 74
Health and life Insurance 40,806 24,199 31,809 37,646 5,837
Worker and Unemploy Comp 12,553 16,299 15,826 23,206 7,380
Sub-Total x,896 84473 ~ 94,419 109,386 14,866
Total Wages and Benefits 266,629 280,235 311,141 348,015 36,874
OPERATING EXPENSES
Professional Services 16,999 25,519 8,000 5,600 (2,400)
Contract Services 96,753 111,432 156,268 166,000 9,732
Town Center Maintenance 61,386 45,518 47,000 52,900 5,900
Transportation, Postage 25 22 100 100 0
Communications 4,362 5,205 5,520 5,244 (276)
Utilities 76,443 87,236 95,000 99,500 4,500
Rentals and Leases 2,726 2,858 2,378 3,000 622
Insurance
Repairs and Maintenance 7,575 16,728 22,000 20,000 (2,000)
Printing and Publishing 854 1,614 1,090 1,500 410
Advertising and Promotions
other currern c~arges
Office Supplies 489 230 500 500 0
Operating Supplies 43,434 50,068 60.658 64,100 3,442
Books, Training, Memberships 607 284 1,200 1,200 0
Mosquito Control 9,100 7,022 13,500 12,000 (1,500)
Total Operating Expenses 320,753 353,734 413,214 431,644 18,430
CAPITAL Ot1TLAY
Land 1,025
Buildings 13,301 8,000 (8,000)
Infrastructure Improvemerds 48,316 168,200 160,000 (8,200)
Vehicles 15,866 41,000 25,134
Equipment 5,724 3,260 44,000 24,000 (20,000)
Total Capital Outlay 5,724 66,902 236,066 225,000 (11,066)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS '
To
To
Taal Transfers 0 0 0 0 0
DIVISION TOTALS 585,106 688,871 960,421 1,004,659 ~~
103
Local Option Gas Taz Fund
Purpose:
This fund consists of the City's share of County Gas Tax revenues and related interest earnings,
to be used in support of capital outlay and maintenance for local roads and drainage systems.
This includes public transportation, maintenance of roadways, rights-of--way, and drainage
systems, street lighting, bridge maintenance, traffic engineering, signs, signalization, and "'"~
pavement.markings, equipment and structures for storage of equipment, and debt service on
projects related to the above programs.
Key Objectives:
• To fund the Street and Road Maintenance Division's top prioritized street paving and
resurfacing projects, sidewalks, as well as curb and gutter repair projects.
• To fund a portion of the debt service payments for the SunTrust 1999 Revenue Bonds.
Fund proceeds are pledged for debt service on these bonds and will be transferred to the
Debt Service Fund for such purpose (original loan proceeds were used to fund streets and
drainage improvements in Marsh Oaks).
Issues, Trends and Highlights:
Milling and paving of streets for FY 2003-2005 were limited to those streets within the Core City
Project. City road maintenance efforts began again in FY0506 with nine streets selected as
prioritized by the ongoing pavement management program. Anticipated funding increase will
allow additional street resurfacing in FY0607.
Sidewalks repairs are budgeted at $50,000.
~ transfer of $188,000 to the Storm water utility fund is included in this budget.
104
Local Option Gas Tax
Combined Summary of Revenues and Expenditures
Actual Actual F~timate Budget Incr~rse
2003-2004 2004-2005 2005-2006 2006-2007 (Decreatse)
Restricted 717,919 297,935 332,493 238,125 (94,368)
RestrictedlDesignated 0 0 0 0 0
Cash Forward 717,919 297,938 332,493 238,125 (94,368)
Revenues
Local Option Gas Taxes 520,810 549;558 540,000 548,042 8,042
Interest Earnings 4,790 7,616 15,000 15,000 0
Total Kewaunee 525,600 557,174 555,000 563,042 8,042
Other Financing Sourr~
Total Resources 1,243,519 855,109 887,493 801,167 (86,326)
F_zpenditures
Operatjng Expenses
Professional .Services
Contract Services 43,815 190,000 250,000 60,000
Operating Supplies
Repair and Maintenance
Capital Outlay
Street and Sidewalk Improvements 30,080 16,629 50,000 50,000 0
Core City Project 76,728
Paving 84,000 (84,000).
Transfers Out
To Debt Service 71,086 72,435 70,000 7Q,648 648
To General Fund 47,639
To Storm Water Utility Fund 601,051 410,174 255,368 1$8,000 (67,368)
DMSION TOTALS 870,399 499,238 649,368 558,648 (90,720)
Other Financing Uses 75,185 23,378
Restricted 297,935 332,493 238,125 242,519 4,394
Ending Cash 297,935 332,493 238,125 242,519 4,394
Total Expenses and Cash 1,243,519 855,1 887,493 _ 80~1,16~ (86,326)
Resource Allocation
Personal Services 0 0 0 0 0
Operating Expenses 43,815 0 190,000 250,000 60,000
Capital Outlay 106,808 16,629 134,000 50,000 (84,000)
Debt Service 0 0 0 0 0
Transfers 719,776 482,609 325,368 258,648 (66,720)
Total Resources 870,399 489,238 649,368 558,648 (90,720)
105
~•
Sanitation Fund
Purpose:
The Sanitation Department is responsible for overseeing the refuse contractor's compliance with
their contractual obligation to the City, including removal of garbage, yard waste, construction
debris and recycling.
Key Objectives:
• Continue to monitor the contractor's
performance for strict compliance
with the new contract, which
provides for liquidated damages
• Continue monthly meetings with
contractor.
• Prepare and issue Requests For
Proposals (RFP) for transition to
automated waste collection effective
June 1, 2007.
Issues, Trends, Hig6lig6ts:
Sanitation contract includes tire pickup and pickup of City facilities.
All commercial accounts are now being serviced by franchise hauler.
City's franchise hauler, Browning-Ferris Industries of Florida, Inc. (BFI), purchased by Capital
Environmental Resource Inc. (CERI), is now doing business as Waste Services of Florida.
Activity Estimated 2005 2004 2003
2006
Number of Residential Accounts 4,966 4966 .4716 4716
Number of Commercial Accounts 650 650 633 633
106
Sanitation Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
Restricted 309,188 359,349 339,759 361,841 22,082
Operating Cash 363,350 337,420 237,382 75,936 (161,445)
Cash FonNaM 672,536 696,769 577,140 437,777 ~ (139,363)
Revenues
Garbage Services 1,282,852 1,280,318 1,285,000 1,439,200 154,200
Interest Famings 8,020 14,519 23,000 23,000 0
Disaster Relief Grarrts 105,503 5,261
Total Reveunes 1,396,375 1,300,0 1,306,000 1,462,200 154,200
Other Financing Sources 65,253
Total Resources 2,134,164 1,9x6,867 1,885,140 1,699,977
~-co~o 14 83T
s~
Expenditures
Sanitation 1,437,395 1,359,034 1,447,363 1,532,047 84,684
DIVISION TOTALS 1,437,395 1,359,034 1,447,363 1,532,047 84,684
Other Financing Uses 60,693
Restricted 359,349 339,759 361,841 344,812 (17,229)
Operating Cash 337,420 237,382 75,936 23,318 (52,818)
Ending Cash 696,769 577,140 437,777 367,930 (69,847)
Total Expenses and Ca$h 2,134,164 1~~ 7~ 1,885,140 1,899,977 14,837
Resource Allocation
Personal Services 4,463 4,432 4,843 24,048 19,405
Operating Expenses 1,208,839 1,126,002 1,207,487 1,233,799 26,332
Capital Outlay 5,748 3,500 .3,400 153,600 150,200
Debt Service 0 p 0 0 0
Transfers 218,545 225,100 231,853 120,600 111,253)
Total Resources 1,437,395 1,359,034 1,447,363 1,532,047 s 84,684
AUTHORIZED PERSONNEL
Posttlon Allocation 2005-2006 2006-2007
Heavy Egrupment Operator 0.40 0 O
107
Sanitation Fund
Public Works Sanitation
Actual Actual Estimate Budget increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decreasel
PERSONAL SERVCES
Wages
Salaries and Wages
Ovelrtime
Special Pay
Sub-Total
FICA
Pension
Health and Life Insurance
Worker and Unemptoy Comp.
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Utlrer Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
Totail Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Irifrastrur2ure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Prindpal
Interest
Olher
Total Debt Service
TRANSFERS
To General Fund
To
To
Total Tninsfers
DIVISION TOTALS
2,924 3,047 3,234 15,808 12,574
54 17 12 (12)
58 59 45 1,343 1,298
5,038 3,123. 3,291 17,151 13,860
231 238 252 1,312 1,060
363 454 484 2,091 1,627
587 341 379 1,799 1,420
246 276 257 1,895 1.438
1,427 1,309 1,352 6,897 .6,545__
4,463 4,432 4,543 24,048 18,405
1 10,000 (10,000)
1,075,269 991,148 1,051,881 1,086,120 34,239
13 16 17 1
501 500 500
2,922 1,630
3,250 3,998 5,000 5,000 0
127,197 128, 712 140,570 142,162 1, 592
1,208,638 1,126,002 1,207,467 1,233,789 26,332
5,748 3,500 3,400 153,600 150,200
5,748 3,500 3,4b0 158,60b 150,200
0 0 0 0 0 I
218,b45 225,100 231,853 120,600 (111,253)
218,545 225,100 231,853 120,600 (111,253)
1,437,395
.~ 1359 034
~~' ~ 1,447,363
9~SS0 1,632,047
~ 84,684
~
108
Purpose:
Storm Water Drainage Fund
The Storm Water Utility is responsible for funding improvements to reduce the impact of severe weather
by providing effective treatment and removal of the City's storm water.
Key Objectives:
• Continue storm water preventive
maintenance program and reshaping the
ditches
• Implement additional areas of the Storm
Water Master Plan, and maintenance of
~'' drainage systems
Issues, Trends, Highlights:
• Continue storm water system inspections,
monitoring, and reporting required by the
National Pollutant Discharge Elimination
System (NPDES) permit
• Completed construction of Core City Storm Water Improvements Project.
• Monitored compliance with NPDES storm water permit requirements and submitted Annual
~,~,, Report to the Florida Department of Environmental Protection (FDEP) on April 7, 2006.
• New drainage system installed at 13"' Street and Ocean Blvd. and East Coast Drive.
+~+ • Provided professional training for two employees to operate storm water equipment and two
employees on erosion and sedimentation control practices.
• Contracted to perform preventive maintenance on storm drain lines and catch basins, including
«. vacuuming and water jetting.
• Reshaped over 23,475 linear feet of ditches, cleaned out approximately 132 catch basins and
~ jetted and cleaned 6,9001inear feet of storm sewer pipe lines removing over 250 cubic yards of
debris.
• Extended contract for ditch spraying for invasive weeds.
• Continued storm water monitoring at baffle boxes and public education program using coastal
environment interactive model.
Workload Data
Activity Estimated
2006
2005
2004
2003
Miles of Drainage Ditches 14.4 14.4 6.52 6.52
Miles of Storm Sewer 22 22 11 11
Number of Catch Basins 928 926 474 474
Feet of Ditch Maintained 34,500 34,500 34,500 34,500
109
Storm Water Utility
Combined Summary of Revenues and Expenditures
Actual Actual Estimate. Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
Restricted 350,832 364,096 362,306 378,721 16,415
Operating Cash 208,924 983,232 2,761,039 1,385,110 (1,375,929)
Cash ForwaM 559,756 1,347,328 3,123,345 1,763,831 (1,359.514)
Revenues
Storm Water Fees 372,845 376,350 377,500 377,500 0
Interest Earnings 8,970 55,971 100,000 60,000 (40,000)
FI. Dept of Environmental Protection 400,000 400,000
Disaster Relief Grerrts 553 17
Water Mgt. Dist. Grant - Const. 17,293 19,434
Other 340 100 (100)
Transfers
From Half Cent Sales Tax Fund 237,000 237,000
From Gas Tax Fund 601,051 410,174 255,368 188,000 (67,368)
From General Fund 770,814 1,816,319 600,000 600,000
Total Reveunes 1,774,866 2,578,265 732,968 1,852,500 1,129,532
Other Financing Sources
Total Resources 2,331,522 4,025,593 3,855,315 3,625,331 (229,982)
Expenditures
Storm Water Utility 939,705 841,362 2,092,482 2,889,185 796,703
DMSION TOTALS 939,705 841,352 2,092,482 2,889,185 795,703
Other Financing Uses 44,589 50,885
Restricted 364,096 362,306 378,721 415,874 37,153
Operating Cash 983,232 2,761,039 1,385,110 321,272 (1,063,83i~
Ending Cash 1,347,328 3,125,345 1,763,881 737,146 (1,025,58b)
Total Expenses and Cash 2,331,522 4,025,593 3,856,313 3,526,SS1
~- (229,982)
r~
Resource Allocation
Personal Services 216,638 214,383 232,612 270,350 37,738
Operating Expenses 372,146 367,240 403,159 507,367 104,208
CapitalOugay 124,217 57,956 1,244,581 1,900,000 655,419
Debt Service 226,704 201,783 212,130 211,468 (662)
Transfers 0 0 0 0 0
Total Resources 939,705 841,552 2~ ~,889~485 795,703
110
*~
~•
Storm Water Utility
Public Works Storm Water
AIM
Actual Actual Estimate Budget Increase
2003-2004 2004-2008 2005x2006 2006-2007 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages
139,185
143,271
156,200
185,504
29,304
Overtime 2;081 712 1,864 1,200 (464)
Speaal Pay 6,226 4,665 4,420 1,425 (2,995)
Sub-Tot$1
Benefits 147,492 148,848 182,284 188,129 25,845
FICA 11,218 11,326 12,415 14,392 1,977
Pension 20,534 24,214 24,552 24,536 (16)
Health and Life Insurance 26,352 17,277 19,830 23,567 3,637
Worker and Unemploy Comp 11,041 12,918 13,431 19,726 6,295
Sub-Tote) 89,146 85,735 70,328 82,221 11,893
Total Wages and Benefits 218,638 214,383 232,812 270,350 37,738
OPERATING EXPENSES
Professional Services 27,666 9,848 4,000 80,100 76,100
Contract Services 128,722 122,861 129,100 147,500 18,400
Local Travel 800 800
Communications 1,179 753 1,300 1,300 0
Postage 18
UtilitiES 557 600 43
Rentals and Leases 472 479
Insurance 19,506 22,563 25,948 3,385
Repairs and Mairrtenance 28,710 24,621 26,000 30,000 4,000
Printing and Publishing 1,382 902 1,000 1,000 0
Advertising and Promotions
Other Current Charges 654 287 493 500 7
Office Supplies 185 117 200 200 0
Operating Supplies 27,556 35,955 43,600 44,900 1,300
Books, Training, tulemberships 1,742 3,117 2,000 2,000 0
Internal Service Charges 153,860 148,794 172,346 172,519 173
Total Operating Expenses 372,148 387,240 403,159 507,387 104,208
CAPITAL OUTLAY
Land 2,412 870,000 (870,000)
Buildings
Intrastruc2ure Improvements 124,217 55,544 311,728 1,900,000 1,588,272
Vehicles 58,663 (58,863)
Equipment 4,190 (4,190)
Total Capffal Outs}/ 124,217 57,958 1,244,581 1,900,000 855,419
DEBT SERVICE
Prinapal 67,803 71,298 98,559 102,054 3,495
interest 158,668 128,364 113,272 109,104 (4,168)
Other 213 2,121 299 310 11
Total Debt Service 228,704 201,783 212,130 211,488 (882)
TRANSFERS
To misceliarreais other funds
To
Total Transfers 0 0 0 O 0
DMSION TOTALS 939,705 841,382 2,092,482 2,$89,185 796,703
ITT
+ 4 1
Fleet Maintenance
Purpose:
The Fleet Maintenance Department is responsible for overseeing the fleet maintenance
contractor's compliance with their contractual obligation to the City, including services and
repairs on all City vehicles and small equipment. The contract includes routine lubricating, oil
change, mechanical repairs and other vehicle modifications as needed.
Key Objectives:
• Ensure City vehicles and equipment
are properly maintained for safety
and efficiency
• Continue to monitor contractor's
performance, to ensure an efficient
and effective service facility capable
of handling a high volume of
maintenance and repairs
• Continue a strict policy for
Department Head approval of non-
contract work
Issues, Trends, Hig61ig6ts:
• Ensure City vehicles and equipment are
properly inspected and maintained for
safety and efficiencyto reduce the
amount ofnon-contract work by
preventive maintenance
• Continue to review corrective action in
cases of vehicle or equipment abuse as
reported by contractor
• Obtain new equipment maintenance
contract with current level of service
The City continues to experience a downward trend in vehicle repair costs and contractor
received a bonus for keeping expenses below target level.
Workload Data:
Under the contract, the average number of work orders completed annually is about 917.
Workload Data
Activity Estimated
2006
2005
.2004
2003
Number of Vehicle Repairs 800 1114 866 930
~,
112
.,,
Fleet Maintenance
Public Works Fleet Maintenance
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Bub-Total
Benefits
FICA
Pension
Health and Life Insurance
Worker and Urremploy Comp
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contrail Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
insurance
Repairs and Maintenance
Printing and Put>fishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrestructure Improvements
VettiGes
Equipment
Total Capital Outlay
DEBT SERVICE
Prinapal
Interest
Other
Total Debt Service
TRANSFERS
To General Fund
To
Total Transfers
OMSION TOTALS
Actual Actual Estimate Budget incn3ate
2003-2004 2004-2005 2005-2005 2006-2007 (Ncrease)
0 0 0, 0 O
0 0 0 0 ~ 0
0 0 0 0 0
224,027 230,300 238,000 238,000 0
1,450 1,473 1,600 1,500 (100)
80
662
902 6,300 300 (6,000)
2,150 1,501 1,375 1,900 525
229,271 233,274 247,275 241,700 (5,575)
2,395 2,995 24,000 10,000 (14,000
2,895 2,995 24,000 10,000 (14,000)
0 0 0 0 0
0 0 0 0 0
231,868 236,269 271,275 257,700
113
Utility Revenue Bond Construction
Purpose:
The purpose of this program is to provide funding for Water, Sewer and Storm Water System
Improvements through the issuance of revenue bonds.. Funding for the projects include
proceeds from the 1996 Utility Revenue Bond and interest and investment earnings on those
proceeds.
Issues, Trends and Highlightsc
• Upon project completion, costs are allocated to the applicable Water, Sewer or Storm Water
Fund, based on the percentage of work performed in each area, as provided by the vendor or
engineering study.
• These monies have fully expended. Below is a table indicating the use of the bond proceeds.
1996 Utility Revenue Bond Project Summary
Description Project
Nnmber
wised Budget Est. Expenditures
Py 1995 - 2004 Balance
FY 2005
AB Sewer Plant Exp. ABS-2 1,293,719 1,293,719 0
AB Sewer Main Rehabilitation AS9601 264,777 264,777 0
New Well - WTP #2 AW9601 141,744 141,744 0
Water Main U es AW9602 837,220 837,220 0
Beach Ave Im rovements AW9603 855,129 855,129 0
Ci Pro Meters AW9604 13,920 13,920 0
Project In t/Oversi t AW9606 108,876 108,876 0
Buccaneer Waste Water Im rovmts. BS9601 2,597,122 2,597,122 0
Enlar e & Rehab - WTP #3 BW-7 634,264 634,264 0
Core Ci Storn- Water Im rovements CORE99 3,883,890 3,883,890 0
Water & Sewer-Oak Harbor OW9601 1,079,028 1,079,028 0
Water Tank Relocation - WP # 2 PU0314 257,030. 257,030 0
Core Ci Sewer Rehabilitation PW0002 709,627 709,627 0
Core Ci Sewer rovements PW0003 368,426 368,426 0
Core Ci Water Im rovements PW0004 1,255,536 1,255,536 0
Sh Drive Reconstruction PW0106 746,760 746,760 0
Storm Water Master Plan SU9601 570,432 570,432 0
Total 15,617,500 15,617,500 0
114
Utility Bond Construction Fund
Combined Summary of Revenues and Expenditures
~"
Acdral Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2008-2007 (Decrease)
Cash Forward 1,312,893 0 0 0 0
Revenues
Bond Proceeds
Interest Earnings 5,693
Total Reveunes 5,693 0 0 0 0
Other Financing Sources
Total Resources 1,318,586 0 0 0 0
Expenditures
Bond Construction 401,193
DMSION TOTALS 401,193 0 0 0 0
Other Financing Uses 917,383 0
Operating Cash 0 0 0 0 0
Ending Cash 0 0 0 0 0
Total Expenses and Cash 1,318,588 0 0 0 0
Resource Allocation
Personal Services
Operating Expenses
Capital Outlay 401,193 0 0 0 0
Debt Service
Transfers
Total Resources 401,193 0 0 0 0
~ 115
116
rAt
•,,
)
Public Utilities
Combined Summary of Revenues and Expenses
Actual Actual Estimate l3udget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
Revenues:
Water Utility 2,501,163 2,668,615 2,737,503 2,779,199 41,696
Sewer Ufiliiy 3,754,947 3,993,650 3,913,146 3,970,803 57,657
Total Revenues 6,256,110 6,662,265 6,650,649 6,750,002 _ 99,353
Excenses•
Water Utility
Water Plant 918,847 691,363 871,648 749,415 (122,233)
Water Distribution 534,741 649,994 688,581 555,445 (133,136)
Administrative /Non Div. 1,143,525 1,099,827 1,075,888 1,094,310 18,422
Total 2,595,113 2,441,184 2,636,117 2,399,170 (236,947)
Sewer Utility
SewerColledion 690,358 851,479 805,963 994,996 189,033
Sewer Treatment 1,563,822 1,958,305 2,001,188 2,218,588 217,400
Administrative /Non Div. 1,710,574 1,7p1,219 1,662,189 1,583,293 (78,896)
Total. .3,964,754 4,511,003 4,469,340 4,796,877 327,537
Total Expenses 6,559,867 6,952,187 7,105,457 7,196,047 90,590
Resource Allocation•
Personal Services 1,392,182 1,421,412 1,491,034 1,646,123 155,089
Operating Expenses 2,511,791 2,772,820 3,265,978 3,150,963 (115,015)
Capital Outlay 827,195 974,592 721,988 880,400 158,412
Debt Service 1,474,108 1,333,158 1,394,601 1,391,750 (2,851)
Transfers 354,591 450,205 231,856 126,811 (105,045L
Total Resource Allocation: 6,559,867 6,952,187 7,105,457 7,196,047 90,590
Summary of Authorized Positions
Water Utility
Public Utilities Director
Utility Plant Division Director
Water Plant Superintendent
Conveyance Division Director
Ufilities Collection /Distribution Operators
Cross Connection Administrator /GIS Technician
Sewer Utility
Public Utilities Director
Utility Plant Division Director
Wastewater Plant Superintendent
Conveyance Division Director
Wastewater /Water Operators
Utilfies Collection /Distribution Operators
Heavy Equipment Operator
Heavy Equipment Operator (Part Time)
Wastewater /Water Operator - (Part Time)
Cross Connection Administrator /GIS Technician
2005-2006 2006-2007
0.50 0.50
0.50 0.50
1.00 1.00
0.50 .0.50
3.00 3.00
0.50 0.50
0.50 0.50
0.50 0.50
1.00 1.00
0.50 0.50
6.00 6.00
3.00 3.00
1.00 0.70
1.00 1.00
4.00 4.00
0.50 0.50
24.00 23.70
117
Water Utility Fund
Purpose:
The Water Production and Water Distribution Divisions operate and maintain four water
treatment plants, eight potable water wells, and the distribution system to supply potable
water and fire protection.
Key Objectives:
• To insure adequate quantity and quality of future water supplies throughout the
service area through proper maintenance and planning
• To protect existing water facilities through accurate system mapping
• To maintain water supply and facilities to provide fire protection
• To protect the public health through compliance with local, state and federal
regulatory requirements for drinking water standards
Issues, Trends and Highlights:.
• An update of the Water Master Plan is proposed, to include required renewal of
the City's Consumptive Use Permit, and a review and re-prioritization of the
capital improvement program.
• Consumption and production have dropped over the last few years, leading to a
revenue shortage. A combination of factors, including conservation, apartments
and mobile home parks with few residents, installation of private wells and
construction of new homes with water conserving plumbing fixtures and smaller
yazds may account for the decreased water use.
• Increased state and federal security requirements, including Vulnerability
Assessments, Emergency Response Plans and improved security measures at
treatment plants have increased costs while doing little to upgrade the overall
level of service or maintain the system
• Continued cost increases for operations include electricity, chemicals and fuel.
Workload Data
Activi Estimated
2006
2005
2004
Billion Gallons Treated 1.020 1.003 1.071
Miles of distributions stem maintained 90 89 87
Service Orders Com leted 2,700 2,652* 1,308
* Includes utility locates
•,
118
Water Utility Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2003-2004 2004-2005. 2005-2008 2006-2007 (Decreass~
Restricted 1,446,688 1,370,846 1,444,541 1,485,986 41
444
Operating Cash 476,663 477,051 448,675 508,616 ,
59
942
Cash Forward 1,923,351 1,847,897 1,895,218 1,994,602 ,
101,386
Revenues
Graff 11,304 348 0 0 0
Inside Cky Charges 1,206,854 1,397,720 1,400,939 1,442,968 42
029 ~
Outside City Charges 770,916 758,875 783,373 806,874 ,
23,501
Cut-in-Fees 32,520 37,570 27,000 27,000 0
Service Charges 127,758 134,075 130,000 130,000 0
Delinquent Charges 151,377 168,786 161,000 161,000 0
Water Connectlon Charges 60,244 55.480 36,000 35,000 (1,000)
Backflow Prevention Inspections 4,995 5,110 4,500 4,500 0.
Water impact Fees 142,153 40,350 55,000 55,000 0
Interest Earnings. 20,184 50,946 70,000 70,000 0
Miscellaneous (35,652) 19,355 61,191 38,357 (22,834)
Financed Charges 8,510 _ 8,500 8,500 0
Total Reveunes 2,501,163 2,888,815 2,737,503 2,779,799 41,696
Other Financing Sources 18,498
Total Resources 4,443,01p 4,516,512 4,630,719 4,773,801 ~ 1
Expenditures
Water Plant 916,847 691,363 871,648 749,415 (122,233)
Water Distribution 534,741 649,994 688,581 555,445 (133,136)
Non-Divisional 1,143,525 1,099,827 1:075,888 1,094,310 18,422
DMSION TOTALS 2,595,113 2,441,184 2,638,117 2,399,170 (238,947)
Other Financing Uses 182,112
Restricted 1,370,846 1,444,541 1,485,986 1,502,684 16,699
Operating Cash 477,051 448,675 508,616 $718947 363,330
Ending Cash 1,847,887 1,893,218 1,994,602 2,374,831 380,029
Total Expenses and Cash 4,4+13,010 4,816,512 4,630,719 4-~ 143,082
Resource Allocation
Personal Services 536,227 538,189 571,585 625,215 53,630
Operating Expenses 934,589 945,643 1,141,238 1,144,321 3,083
Capital Outlay 458,502 305,195 325,116 30,000 (295,116)
Debt Service 542,813 494,585 517,028 516,049 (979)
Transfers 122,982 157,572 81,150 83,585 2,435
Totals 2,595,113 2,441,184 2,638,117 2,389,170 (238,847)
~or~~==
119
~"
Water Utility Fund
Water Production Division
Actual Actual Estimate Budget Increase
2003-2004 2004-ZOOb ZOOrr2006 2006-2007 (Decreas6)
PERSONAL SERVCES
Wages
Salaries and Wages
163,414
.171,939
185,403
202,531
17,128
Overtime 3,732 4,591 4,000 5,000 1,000
Special Pay 18,907 18,790 13,175 19,495 6320
Sub-Total 186,053 193,320 202,578 227,026 24,448
Benefits
FICA
14,048
14,542
15,837
17,367
1,730
Pension 20,874 25,590 26,575 26,788 213
Health and Life Insurance 21,112 12,690 14,829 15,946 1,117
Worker and Unemploy Comp 8,233 9,944 10,000 13,187 3,187
Sub-Total 64,267 62,766 67.041 73,288 6=247
Total Wages and Benefits 250,320 256,086 269,619 300,314 30,69b
OPERATING EXPENSES
Professional Services 11,838 6,000 81,000 75,000
Contrail Services 121,604 157,339 258,833 170,500 (88,333)
Local Travel 300 3~
Cpmmunications 7,079 4,434 4,000 4,360 360
Postage 2,348 .2,253 2,500 2,500 0
UtiNties 76,032 80,664 94,000 95,300 1,300
Rentals and Leases 545 523 700 700 0
Insurance
Repairs and Maintenance 19,173 14,421 31,754 21,841 (9,913)
Printing and Publisfrir~ 1,480 1,535 2,000 2,600 600
Advertising and Promotions
ether Current Charges 9,075 5,500 8,000 9,000 1,000
Office Supplies 1,747 2,705 2,000 2,500 500
~re~9 SuPPI~ 27,235 42,837 41,750 42,500 750
Books, Training, Memberships 6,766 7,221 7,000 7,000 0
Total Operating Expenses 284,920 318,432 458,537 410,101 (18,436)
CAPITAL OUTLAY
land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Ouliay
DEBT SERVICE
Prinapal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS
379,222 115,845 46,226 (46,226)
2,385 ~_ 97,266 9,000 (88,266)
381,607 115,845 143,482 9,000 (134,482)
0 0 0 0 O
0 0 0 0 0
916,847 691,363 871,648 749,415 (122,233)
120
Water Utility Fund
Water Distribution Division
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime
Speclal Pay
Sub-Total
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unempby Comp
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contrail Services
Local Travel
Communications
Postage
Utilities
Rerrtals and Leases
Insurance
Repairs and Maintenance
Printing and Publ"wshing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Irrtemal Service Charges
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Intrastruclure Improvements
Vehicles
Equipment
Total Capital Outlay
DEet SERVICE
Princlpal
Interest
Other
Total Debt Service
TRANSFERS
To
To
To
To
Total Trdrrsfers
DMSION TOTALS
Actuat Actual Estimate budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
167,384 177,528 187,677 202,188 14,511
20,234 19,298 18,000 18,600 600
14,964 9,650 15,925 18,050 2,125.
202,582 206,476 221,602 238,838 17,236
15,224 15, 519 16, 953 18,271 1, 318
21,465 26,513 28,901 26,743 (158)
33,942 19,117 21,540 25,428 3,918
12,694 14,478 15,000 15,621 621
83,325 75.627 80.364 _ _ 86.063 5,699
285,907 282,103 301,866 324,901 22,935
-8,603 132 3,000 4,000 1,000
30,049 54,224 52,098 54,700 2,602
700 1,000 300
4,756 4,789 4,800 5,000 200
14 50 50 0
1,243 1,321 1,200 1,200 0
1,094 1,092 1,200 1,200 0
27,359 22,057 29,352 29,694 342
2,321 771 891 900 9
952 492 700 700 0
92,640 91,426 107,500 107,800 100
2,922 2,223 3,500 3,500 0
171,939 178,541 204,991 209,544 4,553
28,871 186,614
2,240
45,784 2,736
76,895 189,350
0 0
167,449 (187,449)
14,175 17,000 2,825
4,000 4,000
181,624 21,000 (160,624)
0 0 0
0 0 0 0 0
534,741 649,994 688,581 555,445 1133,136)
121
Wader Utility Fund
Admgnistrative and Non- Divisional
Actual Actual Estimatb Budget Increase
2003-2004 2004-2005 2005-2008 2008-2007 (t)ecnaase)
OPERATING EXPENSES
Professional Services 2,740
Contred Services 1,010 1,481 1,700 1,700 0
Local Travel
Communications
Postage
Utilities
Rentals and Leases
I~~r~e 59,234 47,240 55,516 63,845 8,329
Repairs and Maintenance
Printing and Publish'rrrg
Advertising and Promotions
Olher Cunerrt Charges 17,722 15,089
Office Supplies
OP~-'r9 SuPPiies
Books, Training, Memberships
Intemai Service Charges 397,024 383,860 420,494 429,131 8,637
Total Operating Expenses 477,730 447,570 477,710 494,576 16,886
DEBT SERVICE
Utility Revenue Bonds -1995
Prinapai 153,211 161,109 167,427 175,325 7,898
interest 351,679 82,281 25,994 17,680 (8,314)
Other 263 5,055 343 350 7
Utility Revenue Bonds -2004
principal 55,283 55,283 0
Interest 207,776 229,963 228,858 (1,105)
Other 333 350 17
3untrust -1999 Revenue Refunding
Prinapal 24,006 25,799 26,386 28,046 1,660
Interest 13,654 12,565 11,299 10,157 (1,142)
Other
Total Debt Service 542,813 494,585 517,028 516,049 (979)
TRANSFERS
To General Fund 122;982 157,572 81,150 83,585 2,435
To Storm Water Utility Fund
To Other Misc~laneous Funds
Total Trarrsiers 122,882 157,!72 81,150 83,585 2,435
DMSION TOTALS 1,143,525 1,099,827 1,075,888 1.094,310 18,422
122
Sewer Utility Fund
Purpose:
The Sewer Collection and Sewer Treatment Divisions operate and maintain two
;,~ wastewater treatment plants designed to treat a total of 4.9 million gallons of wastewater
per day (MGD). These divisions also operate and maintain lift stations, force mains,
sewer collection piping, the effluent pumping system and outfall force mains which
~. dischazge to the St, Johns River. Biosolids, the treated product of the wastewater
treatment plants, aze disposed of at Trail Ridge Landfill.
Key Objectives:
• To protect the environment and the public health by maintaining compliance with
local, state and federal regulatory requirements
• To maintain and improve facilities and equipment to extend the life of the system
• To implement the Capital Improvement Program outlined in the Sewer Master
Plan Update
• To protect the system by continually updating sewer maps using the GIS system
Issues, Trends and Highlights:
• The Master Plan Update will reprioritize necessary sewer improvements with
estimated costs and time lines.
• DEP Permit renewal is required for Wastewater Plant No. I, and will incorporate
new, more stringent effluent requirements. The Total Maximum Daily Load
regulation will require modifications to the existing treatment plants costing
millions of dollars. Appropriate funding methods must be determined.
• Several key components of the operating budget continue to increase in price
including electricity, chemicals, and fuel.
~*
Workload rata
Activi Estimated
2006
2005
2004
Millions of Gallons Treated 951 933 886
Miles of Gravi Sewer Maintained 65 64 63
*Number of Lift Stations Maintained 32* 32* 30
Number of Service Orders 250 227 182
*Includes storm water pump station.
123
.~
Sewer Utility Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease).
R~~ 1,572,130 1,493,758 1,578,325 1,633,955 55,630
Operating Cash 1,395,358 1,185,913 647,492 35,668 (811,824)
Cash Forward 2,967,486 2,679,671 2,225,817 1,669,623 (656,194)
Revenues
Inside City Charges 1,809,268 1,979,255 2,010,95 2,071,304 60,329
Outside City Charges 1,447,037 1,544,879 1,579,765 1,627,399 47,634
Sewer Connection Charges 376,523 306,778 190,000 200,000 10,000
Sewer AssessmerKs
State Revenue Charges 93,173 (70)
Interest Earnings 28,104 58,194. 72,100 72,100 0
Miscellaneous Revenues (58,351) 3,620 16,606 (16,606)
Grant Proceeds 25,269 994 43,700 (43,700)
Transfer tram General Fund 100,000
EMPA /Dept. of Community Atiairs 33,924
Total Reveunes 3,754,947 5,993,650 3,915,146 3,970,1303 57,657
Other Financing Sources 63,498
Total Resources 6,722,433 6,736,820 6~ 5,640,426 (498,b37)
Expenditures
Sewer Collection 690,358 851,479 805,963 994,998 189,033
SewerTreatment 1,563,822 1,958,305 2,001,188 2,218,588 217,400
Non-Divisional 1,710,574 1,701,219 1,662,189 1,583,293 (78,896)
DMSION TOTALS 3,964,754 4,b11,003 4,469,340 4,786,$77 527,637
Other Financing !lees 78,008
Restricted 1,493,758 1,578,325 1,633,955 1,607,362 (28,593)
Operating Cash 1,185,913 647,492 35,668 {763,813) (799,481)
Ending Cash 2,879,671 2,226,817 1,669,623 843,548 (828,074)
Total Expenses and Cash 6,722,433 6,736,1320 6,138.963 6,640,426 (498,637)
-~ ;~~~
urce Allocation
Penronal Services 855,955 883,223 919,449 1,020,908 101,459
Operating Expenses 1,577,202 1,827,177 2,124,740 2,008,642 (118,098)
CepihlOutiay 368,893 669,397 398,872 850,400 453,528
Debt Service 931,295 838,573 877,573 875,701 (1,872)
Transfers 231,609 292,633 150,706 43,226 {107,480)
Totals 3,964,754 4,611,005 4340 4,796,877
124
.~
,~"
IP'
Sewer Utility Fund
Sewer Collection Division
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 151,794 166,059 165,000 178,788 13,788
Overtime 14,626 14,124 7,800 6,000 (1,800)
Speclal Pay 25,951 18,713 14,175 9,200 (4,975)
Sub-Total
Benefits 192,371 198,896 186,975 193,988 7,013
FICA 14,539 15,042 14,303 14,840 537
Pension 19,988 24,539 25,279 23,648 (1,631)
Health and Life Insurance 28,485 17,318 X1,456 25,315 3,859
Worker and Unempby Comp 13,502 16,359 14,500 .13,332 (1,168)
Sub-Toil 76,514 73,258 75,538 77,13b 1,597
Total Wages and Benefits 268,885 272,154 262,513 277,123 8,610
OPERATING EXPENSES
Professional Services 33 50,500 1,000 (49,500)
Contrad Services ~ 157,429 268,548 259,414 210,000 (49,414)
Local Travel 400 400 0
Communications 2,764 3,082 3,500 3,220 (280)
Postage
Utilities 32,854 39,164 49,800 49,800 0
Rentals and Leases 549 739 1,000 1,000 0
Insurance
Repairs and Maintenance 20,201 21,098 19,074 42,353 23,279
Printing and Publishing 614 152 1,839 700 (1,139)
Advertisirrg and Promotions
Other CuneM Charges
Office Supplies
Operating Supplies 24,461 32;264 32,100 34,000 1,900
Books, Training, Memberships 2,108 1,036 2,623 2,000 (623)
Total Operating Expenses 241,013 366,083 42b,250 344,473 (75,777)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Imprrnrements 153,310 204,733 123,200 365,400 242,200
Vehicles
Equipment 27,150 8,509 14,000 14,000
Total Capital Outlay 180,460 213,242 123,200 379,400 256,200
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 O 0
TRANSFERS
To
To
Total7ransfers 0 0 0 0 0
DMSION TOTALS 690,358
_, 851,479 805,963 994,996
-~ 188,033
125
«~!
Sewer Utility Fund
Sewer Treatment Division
Actual Actual Estimate Budget Increase
2003-2004 2004-loos Zoos-loos zoos-2oo7 I~ecrea:el
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total
FICA
Pension
Health and Lrfe Insurance
Worker and Unempioy Comp
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES.
Professional Services
ConVad services
Local Travel
Communiptions
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DMSION TOTALS
360,185 389,376 430,000 562,683 72,683
29,272 22,679 25,000 27,000 2,000
29,567 42,956 ~ 31,390 28,838 (2,552)
419,024 455,011 486,390 558,521 72,131
31,002 33,824 37,208 42,727 5,519
48,702 60,465 63,790 64,301 511
70,177 40,157 46,548 54,255 7,707
18,165 21,612 23,000 29,981 6,981
168,046 158,058 170,646 191,264 20,718
587,070 611,069 656,936 749,785 92,849
48,156 43,755 121,602 10,000 (111,602)
209,873 257,295 270,686 253,500 (17,168)
500 500
7,775 8,645 9,000 8,280 (720)
353 562 700 700 0
344,617 380,246 432,000 437,000 5,000
3,936 1,915 3,000 3,000 0
49,233 76,842 88;362 133,523 45,161
2,926 7,523 3,500 3,500 0
0.
14,250 14,250 19,250 20,000 750
2,246 3,233 3,000 3,000 0
97,159 92,946 111,500 116,300 4,800
7,995 3,869 8,000 8,500 500
788,519 891,081 1,070,680 997,803 (72,777)
30.000 30.000
101,761 419,893 273,672 380,000 108,326
27,689 17,375 16,000 18,000
58,783 18,887 45,000 45,000
188,233 456,155 273,672 471,000 197,328
0 0 0 0 0
0 0 0 0 0
1,563,822 1~ 2~ ~~~ 217,400
126
.~
~„"
~"'
t~"
~"
~'
e*
Sewer Utility Fund
Administrative and Non- Divisional
OPERATING EXPENSES
Professional Services
Contras Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other CumeM Charges
Office Supplies
~~n9 SuPPlies
Books, Training, Memberships
internal Service Charges
Total Operating Expenses
DEBT SERVICE
Udlily Revenue Bonds -1986
Prinapal
Interest
Other
Utility Revenue Bonds -2004
Prinapal
Interest
Other
Suntrust -1889 Revenue Refunding
Prinapal
Interest
Other
Total Debt Service
TRANSFERS
To General Fund
To Stonn Water Utility Fund
To Other Miscellaneous Funds
Total Treru<ters
DMSION TOTALS
Actual Actual Estimate Budget Increase,
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
2,860
94,966 129,077 144,448 166,116 21,668
5,536 4,550
444,308 436,386 489,462 498,250 8,788
547,670 570,013 633,810 664,366 30,456
263,986 277,593 288,479 302,087 13,608
615,117 141,773 44,788 30,463 (14,325)
567 8,617 591 600 9
358,001 95,253 95,253 0
396,230 394,325 (1,905)
572 600 28
32,908 35,365 36,171 38,449 2,278
18,717 17,224 15,489 13,924 (1,565)
931,295 838,573 877,573 875,707 (1,872)
231,609 292,633 150,706 43,226 {107,480)
231,609 292,633 150,706 43,226 (107,480)
1,710,574 1,701,219 1~,1~ 1,583,283 (78,896)
i,. 127
128
Pw
Pension Funds
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
Revenues•
General Pension 901,076 1,162,656 .1,047,029 1,096,364 49,335
Police Pension 613,545 743,888 695,355 765,862 70,507
Total Revenues 1,514,621 1,906,544 1,742,384 1,862,226 119,842
Expenses:
General Pension 323,703 371,293 407,798 436,713 28,915
Police Pension 288,637 332,697 398,914 424,133 25,219
Total Expenses 612,340 703,990 806,712 860,846 54,1.34
Resource Allocation•
•
Personal Services 502,407 607,023 702,500 756,000 53,500
Operating F_xpenses 109,933 96,967 104,212 104,846 634
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resource Allocation: 612,340 703,990 806,712 860,846 54,134
Summary of Authorized Positions
Allocation 2005-2006 2006-2007
Pension
* Plan Administrator -Duties currently under Finance Department
129
Pension
Purpose:
The General Employee and Police Employee Pension Funds are funded by contributions
from both the City, and the employees. Some funding is also provided from Police
supplemental benefits. These benefits are a result of casualty insurance premium tax
monies collected by and received from the sate of Florida, in accordance with Florida
State Statute, Chapter i 85. Interest from investment earnings on Plan assets also assists
in funding the Plan. The assets within these funds are held in trust for the future benefits
of the employees and are directed by two separate pension boards.
Key Objectives:
The funding objective for both plans is to establish and receive contributions, expressed
as a percent of active member payroll, which will remain approximately level from year
to yeaz and will not have to be increased for future generations of citizens in the absence
of benefit improvements.
To monitor the Plan's fund manager for compliance with the Plan's investment policy
and recommend changes to the policy, if necessary, to assure the plan's participant$ and
recipients that the benefits specified in the Plan will be available.
• To keep the plan current as to compliance with IRS code requirements and any State or
Federal changes.
• To provide employees with an annual individual retirement benefit statement.
Issues, Trends and Highlights:
• Total Net Assets as of September 30, 2005 for the Police Pension fund was $4,740,335.
This represents an increase of $411,192 over 2004.
• Total Net Assets as of September 30, 2005 for the General Pension fund was $6,815,559.
This represents an increase of $791,362 over 2004.
130
P'
~"
General Employee Pension Fund
Combined Summary of Revenues and Expenditures
Actual
Actual __ _-
Estimate
Budget
Increase
2003-2004 2004-2005 2005-2006 2006-2007 (Decrease)
Cash Forward 5,458,859 6,035,982 , 6,828,970 7,468,201 639,231
Revenues
Earnings on Investmerrts 458,411 617,664 462,000 482,364 20,364
EmpbyerContributions 381,518 464,883 480,029 500,000 19,971
Employee Contributions 61,147 80,099 105,000 114,000 9,000
Total Reveunes 901,076 1,162,656 1,047,029 1,096,364 49,335
Other Financing Sourrs3s 7,645
Total Resources B~ 7,200,263 7,875,999 8~56~ 688,566_
Expenditures
Benefits Paid
Retirement Benefits 255,974 307,703 342,Q00 370,000 28,000
Contribution Refunds 5,455 9,045 8,500 9,000 500
Subtotal 261,429 316,748 350,500 379,000 28,500
Operating Expenses
Professional Services 58,063 49,253 52,750 53,000 250
insurance 2,274 2,468 1,098 1,263 165
Printing 31
Office Supplies 1,125 1,200 1,200 0
Books, Training 1,937 1,668 2,000 2,000 0
Other 250 250 0
Subtotal 62,274 54,545 57,296 57,713 415
DMSION TOTALS 323,703 371,293 407,798 436,713 28,915
Other F(natrcing Uses 270
Ending Cash 6,035,962 6,828,970 7,468,201 8,127,852 659,651
Total Expenses and Cash 6,359,935 7,200,263
~~- 7,875,999
_~ 8,564,565 688,566
Resource Allocation
Personal Services 261,429 316,748 350,500 379,000 28,500
Operating Expenses 62,274 54,545 57,298 57,713 415
Capital Outlay
Debt Service
Transfers
Total Resources 323,703 371,283 407,798 436,713
131
Police Employee Pension Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2003-2004 2004-Z00~ 2005-2006 2006-2007 (Decrease)
Cash Forward
Revenues
insurance Premium Tax Sec 185
Earnings on Investmerrts
Employer Contributions
t_rrrptoyee Contributions
Total Reveurrea
Otlrer Financing Sources
Total Resources
ExoerMitures
Benefits Paid
Retirement Benefits
Contribution Refunds
SubtotaF
Operating Expenses
Professional Services
Insolence
~~g
Office Supplies
Other
Books, Training
Subtotal
Transfers
DIVISION TOTALS
Other Financing Uses
Ending Cash
Total Expenses and Cash
Resource Allocaibn
Personal Services
Operating Expenses
Capital Outlay
Debt Service
Transfers
Total Resources
4,012,845 4,338,608 4,750,622 5,047,063 296,441
95,429 108,818 90,000 88,806 (1,194)
319,374 400,893 323,000 350,000 27,000
172,348 208,555 281,355 303,058 41,701
26,394 25,822 21,000 24,000 3,000
615,545 743,888 685,355 765,862 70,507
855 823 ~_~_
4,627,245 5,083,319
s.- 5,445,977
~ 8,812,925 366,948
,
235,311 289,788 348,000 372,000 24,000
5,887 487 4,000 5,000 1,000
240,978 290,275 352,000 377,000 25,000
45,423 39,137 42,750 42,750 0
1,661 1,774 1,528 1,758 230
10 0
375 375 375 0
261 250 (11)
575 1,126 2,000 2,000 0
47,659 42,422 46,914 47,133 219
288,637 332,697 398,914 424,133 25,219
4,338,608 4,750,622 5,047,063 5,388,782 341,729
4,627,245 5,083,319 5,445,977 .5,812,825 ~
240,978 290,275 352,000 377,000 25,000
47,659 42,422 46,914 47,133 219
0 0 0 0 0
332,697 398,914 424,_s 25,219
132
.~
8
' Budget Policy Highlights
The City Manager will propose to the City Commission a budget that is in accordance with the
following guidelines.
• The City Manager will hold strategic planning sessions at the beginning of each budget
preparation cycle.
• The proposed budget will include appropriations sufficient to deliver at least the current
level of service for all programs.
• Proposed changes to levels of service will be addressed as separate issues in the budget
workshops for consideration.
• The proposed budget will be presented using the current ad valorem tax rate.
• The proposed budget will be balanced, meaning that available resources plus projected
revenues will equal the budgeted expenses plus projected ending cash.
• The projected ending cash balance will exceed all legal required restrictions plus meet or
exceed the City Commission designated 25% operating reserve for all major funds.
• The reserve balance is calculated as 25% of the sum of payroll expenses and operating
expenses of the budget being proposed. Debt service has its own reserve requirement.
• The proposed budget will include funding for all authorized positions.
• The proposed budget will include the 3% across the board merit increase per City
Commission adopted resolution.
• The proposed budget document will include aten-year financial projection of the major
operating funds.
~, • The proposed budget will fully fund the pension benefit using the dollar amount
designated by the respective pension plan's actuaries for both police and general
employees.
• All future changes to the pension plan benefits will be evaluated for the long-term impact
on the City before that change is implemented.
• Capital items will be included in the proposed budget if either previously designated by
the City Commission or if identified in an adopted plan. Basic items necessary to deliver
the service level proposed will also be included. Discretionary capital items will be
included in workshop discussions for prioritization and funding.
133
City of Atlantic Beach
Schedule of Interfund Transfers
Operating Budget Fiscal Year 2007
Transfer Transfer
In Out
General Fund
From Water Utility 83,584
From Sewer Utility 43,226
From Sanitation Fund 120,600
To Stomn Water Utility Fund 600,000
Local Qption Gas Tax Fund
To Storm Water U61ity Fund 188,000
To Debt Service 70,648
Half Cent Sales Tax Fund
To Storm Water Utility Fund 237,000
Debt Service Fund
From Local Option Gas Tax Fund 70,648
Water Utility Fund
To General Fund 83,584
Sewer Utility Fund
To General Fund 43,226
Sanitation Fund
To General Fund 120,600
Storm Water Utility Fund
From General Fund 600,000
From Half Cent Sales Tax Fund 237,000
From Local Option Gas Tax Fund 188,000
Total Transfers 1,343,058 1,343,058
Water Utility
Debt Service
Sewer Utility ~ ,( General Fund ~ ~ Gas Tax
Sanitation
Half Cent
Sales Tax
Storm Water
*~
134
-.,R
~'"
SECTION
2006
Certification of Final Taxable Value 1 DR-422
Pursuant to s. 200.065 (1),(5), F.S. R. 01/03
Year To ATLANTIC BEACH (USD3)
(Name of Taxing Authority)
County ~ Municipality ~ Multi-County/Water Management
School ~ Independent ~ Dependent ~ Municipal Service
Special Dist. Special Dist. Taxing Unit (MSTI
(1) Current Year Gross Taxable Value (From Line 4, Form DR-420)
!"" (2) Final Current Year Gross Taxable Value (From applicable Form DR-403 Series
(3) Percentage of Change in Taxable Value [(Line 2 divided by Line 1) - 1] X 100
D. SCHOOL DISTRICT:
,~I do hereby certify the values show herein to be correct to the best of my knowledge a b lief. es my and and o cial s' nature
at Jacksonville ,Florida. (o ~~ ~
Sign ure f Property Appraiser/Date of C rtificat n
Notice: This completed form must be returned to the Property Appraiser no later than:
+~ 5 p,m, October 9th ,2006
FAILURE TO DO SO COULD CAUSE LOSS OF REVENUE TO YOUR TAXING AUTHORITY.
,~,1
MILEAGE RATE ADOPTED BY RESOLUTION OR ORDINANCE AT FINAL BUDGET HEARING PURSUANT TO S. 200.065(2)(d), F.S.'
SECTION II
(4) VOTED DEBT Service Millage $ per $1 000
(4a) OTHER VOTED Millage
(In Excess of the Millage Cap and not to Exceed Two Years)
(5) NON-VOTED Operating Millage Rate (From Resolution or Ordinance)
A. PRINCIPAL TAXING AUTHORITY (County, Municipality,
or Independent Special District*)
B. Dependent Special District*
Name
C. Municipal Service Taxing Unit (MSTU)*
E. WATER MANAGEMENT DISTRICT:
>
~-
Name
Required Local Effort
Discretionary
Capital Outlay
Additional
DISTRICT LEVY
Basin
DWAL
(County)
$ 1,351,023,397
$ 1,348,767,794
-0.17 °i
per $1,000
$ 2.9974 per $1,000
$ per $1,000
$ per $1,000
$_ per $1,000
$ per $1,000
$ per $1,000
$ per $1,000
$ per $1,000
$ per $1,000
,.,
y;;,,,o Vines, 6th:rough 9~onfy:if~th~,~r~iilag~~is~to; be~adm~lr~i stativel "~
_ ,~~adj~1s~te `
COUNTIES, MUNICIPALITIES, SCHOOLS, and WATER MANAGEMENTuDISTRICTS, MAY adlus~ tl~earTon voted ~Y~t
millag'e 'ate'ONLY if the percentage sfiown'on Line 3 is greater than t 1% pursuant to s. 200:065(5)~`F S ~ ., ~ ~ M~'
~L~ s 8..~ ~sz.,
(6) Unadjusted Gross Ad Valorem Proceeds
(Line 1 X Line 5 (A, D, or E, As Applicable) divided by 1000) $
(7) Adjusted Millage Rate (Only if Line 3 is Greater than ± 1%).
(Line 6 divided by Line 2) X 1000 ~ $
*MSTtJ's and S ecial Districts As Determined b De artment of Communit `Affairs Ma
adju$t the non=voted miHage rate ONLY if the percent ge shown on Line 3 is greater than t 3% pursuant to s. 200.065(5), F,S.
(8) Unadjusted Gross Ad Valorem Proceeds
(Line 1 X Line 5 (B or C, As Applicable) divided by 1000) $
(9) Adjusted Millage Rate (Only if Line 3 is Greater than ± 3%).
(Line 8 divided by Line 2) X 1000 $
~~ Gar ~~~ ~~~r ~~ ~~ ~ ~ ~~~~ay~ ~~ ~~W ~~ ~G ~~~ ~ C~< <~ ~~ ~C ~C~~ ~~ n iy Knowieuge ana oener. vwmess my nano ana omc~al signature at
~,,, CITY OF ATL T~TTC BEACH ,Florida, this the 4TH day of OCTOBER , 20 06
CITY MANAGER 800 SEMINOLE RD., ATLANTIC BEACH, FL.
i ure o mi rative Officer and Tdle Mailing Address 135
~,. AT IC BEACH, FL 32233 (904) 247-5800 (904) 247-5877
City State Zip Phone # Fax #
See Instructions on Reverse Side
City of Atlantic Beach, Florida ~•
Schedule of Capital Outlay
Fiscal Year 2006-2007
s
Buildings,
Land and
lmprov. Equipment Vehicles Total
City Administration
City Clerk
Speakers for Commission Chambers 2,100 2,100
Computer for Commission Chambers 1,000 1,000
Computer for City Clerk 1,000 1.000
Information Technology
Amag Software Server Upgrade 3,000 3,000
Belarc / SUS Server Upgrade 3,000 3,000
~
Domain Controller Upgrade 6,~ 6,~ °~
Surfcontrol Upgrade 3,000 3,000
RMS Server Upgrade 3,000 3,000
Network Backbone Switch 4,500 4,500 „~
Additional Storeserver Disk Space 15,000 15,000
Network Upgrade 60,000 60,000
Computer Rpom Switch Upgrade 13,000 13,000
Total City /4dministration 0 114,600 0 114,600
General Government
General Fund
Pressure Washer 1,500 1,500
Convention Development Tax
Buchman Land Purchase 150,000 150,000
Half Cent Sales Tax Fund
Buchman land Purchase 300,000. 300,000
Total General Government 450,000 1,500 0 451,500
Planning, Zoning and Building
Planning and Zoning
Computer 1,500 1,500
Community Development Block Grant
Begonia Street Water and Sewer F~ctension 100,000 100,000
Total Planning, Zoning and Building 100 000 1,500 0 101,500
136
Buildings,
Land and
Improv. Equipment Vehicles Total
Public Safety
Police Administration
Copier /Printer 17,509 17,509
Desk Top Computers (6) 6,000 6,000
Public Safety Building Renovation -Design 440,000 440,000
Patrol
XTL -5000 Mobile Radios (2) 9,268 9,268
XTS - 2500 Portable 28,910 28,910
Patrol Cars (3) 62,000 62,000
Emergency light Bars, sirens, speakers, etc. 7,350 7,350
Lap top Computers for Cars 27,554 27,550
Trunk Equipment Tray, 800 Meg Radio Equipment Wiring 15,900 15,900
Graphics for cars 1,750 1,750.
Lap Top computers 4;000 4,000
Crime Suppression Unit 0
800 Mega Hertz Repeaters for Undercover. 8,500 8,500
Life Guards 0
Lffeguard Towers 2,500 2,500
Total Public Safety , 440,000 76,687 114,550 631,237
Public Works
Public Works Administration
Computers (scan server, voipernail server) 2,000 2,000
Streets Division
Storage Bins for Limerock and Crushcrete 30,000 30,000
Mandalay Park improvements 50,000 50,000
Repaving Asphault Areas in PW Yard 70,000 70,000
Pave Stewart Street 10,000 10,000
Riding Mower (2) 22,000 22,000
Pidc-up Truck 3/4 ton 4x4 25,000 25,000
Replace P-16 16,000 16,000
Computers for PW Director and Crew Chief 2,000 2,000
Local Oppon Gas Tax
Sidewalk and Curb Replacement 50,000 50,000
} Half Cent Sales Tax
Ped Path Five Points to SeNa 120,000 120,000
Flew Sidewalks in Marsh Oaks 120,000 120,000
~"' Mayport Road Medians 100,000 100,000
Sanitation
s,,, Replacement Boom !Trash Ctaw Truck 150,000 150,000
Roll-oif Container for Yard Trash and CD Material 3,600 3,600
Stone Water Utility
,~, Hopkins Creek Retention Pon~1 1,550,000 1,550,000
Drainage Ocean Blvd. Between 14 and 15 St. Design 350,000 350,000
137
Buildings,
Land and
Improv. Equipment Vehicles Total
Fleet Maintenance
Lawn Mower Repair Lift 10,000 10,000
total Public Works 2450,000 189,600 41,000 2,680,600
Parks and Recreation
Maintenance
Jordan Park Shelter 10,000 10,000
Playground Equipment at Donner Park 35,000 35,000
Shade for Skatepark 18,000 18,000
Truck -Replace 1996 Dodge 18,000 18,000
Half Cent Sales Tax
Replace /Upgrade baNfield lights Russell Park 17,500 17,500
Total Parks and Recreation 80,500 0 18,000 88,500
Water Utility
Water Production
Replace Weli Meter 8,000 8,000
UTSCADA 2 Computer Replacement 1,000 1,000
Water Distribution
Replacement of P-3 Truck 17,000 17,000
Laptop Computer 2,000 2,000
Desktop Computers (2) 2,000 2,000
Total Water Utility 0 13,000 17,000. 30,000
Sewer Utility
Sewer Collection
Collection System Inspection and Rehab 365,400
Sewer Snake Machine 3,000
Replace Sewer Camera 10,000
Computer 1,000
Sewer Treatment
Remodel Lab Building 20,000
Roof Replacement Lab 10,000
Replace Hydro Screens 30,000
TMDL Engineering 350,000
Actuator for Chlorine contact basin valves 30,000
HVAC Replacement For Lab 12,000
Truck -Replace P-35
Computers (3) 3,000
16,000
365,400
3,000
10,000
1,000
20,000
10,000
30,000
350,000
30,000
12,000
16,000.
3,000
Total Sewer Collection 775,400 59,000 16,00 850,400
ran 4,295,900 ,887 206,550 4,958,337
138
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139
City of Atlantic Beach
Element-Object Classifications
31-00 Professional Services
Legal and medical expenses, including employee physicals, drug screenings, hepatitis and
flu shots, and medical laboratory tests, as well as, City Attorney litigation expenses.
31-02 City Attorney Retainer
Monthly retainer paid to the City Attorney.
32-00 Accounting and Auditing
Services received from independent certified public accountants.
34-00 Other Contractual Services
Janitorial and other services procured by contract or agreement with persons, firms,
corporations, or other governmental units, far example:
Lawn service
Pest Control
Ditch spraying
Polygraph testing
Uniform cleaning
Beach cleaning
Security system monitoring
Permits from governmental
agencies (unless related
to a capital project)
Tree removal
Asphalt work
Concrete sidewalk pouring
Street sweeping
Water and soil laboratory testing
Sludge hauling
Towing
Employee assistance program fees
Motor vehicle tags/titles/registration
Infrastructure repairs also included in this classification are, for example:
Point repairs to lines
Pump and motor repairs
Chlorinator replacement parts
Fence repairs
Electrical troubleshooting
Tower or lift station repairs
Imgafion system repairs
34-0X Specific Contracts
Contract expenses for fire services provided by the City of Jacksonville, sanitation services
provided by BFI, fleet and equipment maintenance services provided by First Vehicle --
Services, Town Center maintenance, Mayport Flyover maintenance, etc.
•.~
140
City of Atlantic Beach
Element-Object Classifications
35-00 Investigations
Confidential expenditures handled pursuant to criminal investigations.
36-00 Pension Benefits
Benefits paid to participants in the pension plans.
40-00 Travels and Per Diem
Public transportation or mileage per diem reimbursement for use of private vehicles while
conducting City business.
Note: All costs incurred for seminars or conferences, including mileage per diem reimbursement,
will be charged to 54-00 Books, Subscriptions, Memberships, Training.
41-00 Communications
Periodic service charges for Land telephone lines, cellular telephones, modem lines, cable
television connections, pagers, Internet user chagges, radio airtime, etc.
Note: Purchase of a telephone handset or replacement pager would be charged to 52-00
Operating Supplies. Installation of a new phone line or chagges for switching a user on the
existing phone tree would be charged to 46-00 Repair and Maintenance, as it represents a
repair or maintenance to a piece of equipment.
42-00 Freight, Postage, Messenger
Outgoing freight and express mail chagges, such as Federal Express, postage, messenger
and courier services.
Note: Freight on items purchased is charged to the same element-object classification as the items
acquired.
43-00 Utilities
Electricity provided by an outside vendor and used for City operations.
43-O1 Utilities -City Provided
Water, sewer, storm water and gazbage disposal services provided by the City of Atlantic
Beach for City facilities.
141
City of Atlantic Beach
Element-Object Classifications ~"`
44-00 Rentals and Leases
Amounts paid for the lease or rent of land, buildings, or equipment, including vehicles.
Note: Not to be used for copier maintenance charges use 46-00 Repair and Maintenance.
45-00 Insurance
Insurance, other than workers' compensation, carried for the protection of the local
government, such as fire, theft, casualty, general and professional liability (including
notary services), auto coverage, surety bonds, etc.
46-00 Repair and Maintenance
Costs incurred for the repair and maintenance of buildings or equipment (other than fleet
vehicles and equipment maintained by First Vehicles Services -see 46-01 below).
Note: Equipment is described as any movable, stand-alone item, versus something that is
permanently affixed to a structure or infrastructure. A submersible pump repair would be
charged to this classification.
46-01 Fleet and Equipment Maintenance -First Vehicles Services
Contract and non-contract costs incurred through Fast Vehicles Services for repairs and
maintenance to fleet vehicles and small equipment.
Note: Maintenance of fleet vehicles not performed by or through First Vehicles Services, such as
car washes, should be charged to 46-00 Repair and Maintenance.
47-00 Printing and Publishing
Cost of printing, including advertisements in newspapers and periodicals, binding, and
other reproduction services which are contracted for or purchased from outside vendors °'
includes printing of stationery and envelopes with the City logo, business cards, purchase
orders and other forms, etc., microfilming and film developing.
Note: Help wanted advertisements, bids and request for proposals advertisements, or ordinance
notices and meeting notices placed in newspapers or periodicals will be charged to the
requesting department and/or project.
142
City of Atlantic Beach
Element-Object Classifications
48-00 Promotional Activities
Includes any type of promotional advertising.
49-00 Other Current Charges
Includes current charges not otherwise classified -could include a contingency amount for
unanticipated, emergency needs.
51-00 Office Supplies
Materials and supplies, such as preprinted forms, paper, maps, pens, plain stationery or
envelopes without the City logo, etc., that are used in an office environment general rule is
office supplies includes those items that are consumable within a one year operating cycle
,~„ and that have to be reordered on a frequent basis, such as staples, computer paper,
calculator paper and ribbons, etc.
~,,, Note: Office equipment with a longer life and a cost of < $1,000, such as calculators, staplers,
hole punches, file cabinets, printers, desks, shelving, etc., would be charged to 52-00
Operating Supplies.
52-00 Operating Supplies
Supplies consumed in the conduct of operations -may include food, coffee, road and other
signs, lubricants, chemicals, laboratory supplies, raincoats, boots, uniforms (purchased, not
rentals), recording tapes, film, transcript supplies, toilet paper, paper towels, soap and other
non-capital office equipment individually < $1,000, for example: computer printers, file
cabinets, desks, weed eaters, etc. (see element-object 64-02 for additional information on
computer equipment).
Note: Computer software < $5,000 would be charged to 52-00 Operating Supplies. Tf the
software cost is > or = $5,000, it would be capitalized in element-object 64-02.
52-01 Gasoline
Monthly allocation based on usage from pump at 1200 Sandpiper Lane and charges
incurned for direct purchase of gasoline for the police motorcycle.
52-02 Diesel
Monthly allocation based on usage from pump at 1200 Sandpiper bane and charges
incurred for direct purchase of diesel for emergency generators.
,~•
143
City of Atlantic Beach
Element-Object Classifications '"
53-00 Road Materials and Supplies
Those materials and supplies used exclusively in the repair or reconstruction of roads, such
as lime rock and cold patch.
Note: Road signs should be charged to 52-00 Operating Supplies. Asphalt and concrete repairs
should be charged to 34-00 Other Contractual Services.
54-00 Books, Subscriptions, Memberships, Training
Includes books, subscriptions, memberships, training and educational costs, licenses, such
as computer software licenses, etc.
Note: 1JVhen travel costs are incurred to attend a seminar or conference, all expenses associated
with the Navel, including registration fees, per diem mileage and meal allowance, should
be entered on a Travel Advance form and charged to this element-object classification.
Requisitions are not to be used for travel or registration expenses.
59-00 Depreciation
Expense to reflect the systematic and rational allocation of the historical cost of a capital
asset over its estimated useful service life.
71-00 Principal
Principal paid related to debt issues.
72-00 Interest
Interest paid related to debt issues.
73-00 Other Debt Service Costs
Debt service-related expenses, e.g, bond administration costs.
83-00 Aid to Citizens and Others
Includes all grants, subsidies, and contributions to individuals, such as improvements to
privately owned homes through CDBG grant funding.
91-00 Transfers
Includes ali transfers between funds that do not represent operating expenditures.
144
City of Atlantic Beach
Element-Object Classifications
Capital Assets
All expenditures charged to element classifications 61, 62, or 63 will be assigned a unique
projects number by the Finance Department for cost capitalization tracking purposes.
Project costs to be capitalized will include permits, surveys, appraisals, design,
architectural, construction and construction engineering, and administration costs.
61-00 Land
Land acquisition, easements, and right-of--ways.
62-00 Buildings
Office buildings, garages, parks and recreational buildings, and building improvements.
63-XX Improvements Other Than Buildings
Structures, facilities and infrastructure other than buildings, such as roads, curbs, gutters,
docks, fences, landscaping, lighting systems, parking areas, storm drains, athletic fields,
land improvements, pipes, lift stations, etc.
64-00 Machinery and Equipment
Equipment purchased that meets the capitalization policy, e.g., individual item > or =
$1,000 with an estimated useful life of at least two years following the date of acquisition.
These items will be tagged and monitored through the H.T.E. fixed asset application.
64-01 Motor Vehicles
Vehicles, trailers, boats, etc., that require registration with the Division of Motor Vehicles
or other state agency.
Note: Vehicle registration and titles for new or used vehicles should be charged to 34-00 Other
Contractual Services.
64-02 Computer Equipment
Computer equipment purchased that meets the capitalization policy (see 64-00 above).
,~.
Note: If the cost of computer equipment is bundled, e.g., monitor, tower, software, etc., is quoted
as one price, the total cost would be capitalized, if it meets the capitalization policy.
Capitalization policy for computer software is cost must be > or = $5,000.
~„ 145
146 ~
City of Atlantic Beach
Long-Term Financial Plan
Fiscal Year 2006-2007
147
City of Atlantic Beach
Total Revenues and Expenditures
General Fund
a18
0
16
14
12
10
4
0
0
8
6
2
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W t°9vam'a'a'ac7 c ~ ~ c ~ ~ 149
City of Atlantic Beach
Total Revenues and Expenditures
Gas Tax Fund
1,000
L
W
7
900
800
700
600
500
400
300
200
100
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151
City of Atlantic Beach
Total Revenues and Expenditures
Half Cent Sales Tax
1,600
~,
3
1,400
1,200
1,000
800
600
400
200
0
Off` Oh O~° O'~ O~ O°~ ~O ~~ ~~' ~~ ~~` ~h ~~°
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K 2 Z W
153
City of Atlantic Beach
Total Revenues and Expenses
Sanitation Fund
2,500
R
~,
0
2,000
1,500
1,000
500
0
Off` Oh OrO O'~ O~ O°~ ~O '~~ '~~' '~~ '~~` '~~ '~rO
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155
City of Atlantic Beach
Total Revenues and Expenditures
Storm Water Utility
~4
0
3
1
0
O~~ O~~ O~~ O~~
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U K W 2 Z W
157
City of Atlantic Beach
Total Revenues and Expenditures
Water and Sewer Utility Combined
20
0
X18
16
14
12
10
8
6
4
2
0
Off` O~ OHO O'~ 00 O°~ ~O '~~ '~~' '~~ '~~` '~~ '~r°
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158
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GLOSSARY
Ad valorem Tax - a tax levied on the assessed value, net of any exemptions, of real or personal
property. This is commonly referred to as "property tax".
Adopted Budget -The fmancial plan of revenues and expenditures for a fiscal year (October 1 -
September 30) as approved by the City Commission.
Amendment - A change to the adopted budget which may increase or decrease a fund total.
Appropriation - A specific amount of funds authorized by the City Commission to which financial
obligations and expenditures may be made.
Assessed Value - A value established by the property ,appraiser for all real or personal property for
use as the base for levying property taxes.
Bond - A written promise to pay a sum of money on a specific date at a specific interest rate as
detailed in a bond ordinance.
Bond Covenants - An agreement between the City and lenders which specifies a payment
schedule, terms, security, pledges, use of funds and reserves to be held.
Budget Calendar -The schedule of key dates for the process of adopting and executing an adopted
budget.
Budget Document -The official written statement of the annual fiscal year financial plan for the
City as presented by the City Manager.
Budget Bearing -The public hearing conducted by the City Commissioners to consider and adapt
the annual budget.
Budget Message - A brief written statement presented by the City Manager to explain the principal
budget issues and to provide policy recommendations to the pity Commissioners.
''~"" Capital Improvement Plan - A plan for capital expenditures to be incurred each year over a fixed
number of years. The plan sets forth each capital project and identifies the expected beginning and
ending year for each proj ect and the amount to be expended in each year and a method of funding for
those projects.
Capital Needs -The identification of public facilities needed within the .community.
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Capital Outlay -Expenditures that result in the addition of a capital asset (fixed asset costing
$1,000 or more with useful life of greater than one year).
Capital Projects -'The acquisition, construction or improvement of designated fixed assets such as
land and buildings.
Cash Reserves -Moneys either restricted or designated which are set aside in a fund and which are
appropriated to ensure sufficient cash is available for the following fiscal year.
City Commissioner -The governing body of the City of Atlantic Beach composed of five elected
officials. The duties and responsibilities ofthe Commission aze established by Florida Statutes and
the City's Code of Ordinances.
City Manager -The chief administrative officer of the City appointed by the City Commission.
Contingency - A budgetary reserve to provide for emergency or unanticipated expenditures during
the fiscal year.
Contracting, Out -Legal agreement whereby the City pays a private business or individual to
provide the public with a service or product.
Credit Ratings - An independent rating service's evaluation of the credit worthiness of notes and
bonds. Ratings influence the cost of borrowing funds.
Debt -Funds owed as a result of borrowing.
Debt Service -The expense of retiring such debt as loans and bond issues. It includes principal and
interest payments, and payment for the paying agents, registrars and escrow agents.
Debt Service Reserve -Moneys set aside to ensure that funds will be available in the event that
pledged revenues fall short of expectations.
Deficit -The excess of expenditures over revenues during a fiscal year.
Department - A basic organizational unit of the City which is functionally unique in its service
delivery.
Depreciation -The periodic expiration of an asset's useful life. Depreciation is a requirement in
the proprietary fund types including the Enterprise and Internal Service Funds.
Encumbrance -The commitment of appropriated funds to purchase an item or service.
Enterprise Fund - A governmental accounting fund in which the services provided are financed
and operated similazly to those of a private business enterprise, i.e., to be self supporting through
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user charges or other fees.
Expenditure -Decrease in fund financial resources for the procurement of assets or the cost of
goods and / or services received.
Final Millage -The tax rate adopted in the fmal public hearing of a taxing authority.
Fiscal Year -The annual budget year for the City which runs from October 1 through September
30. The abbreviation to designate fiscal year is "FY".
Franchise Agreement -Agreement between the City and a provider of public services, such as
cable television or garbage collection,. which imparts certain standards on the company and provides
for the payment of franchise fees to the City.
Fund - A fiscal and accounting entity with a self balancing set of accounts recording cash and other
financial resources, together with all related liabilities and residual equities or balances, and changes
therein, which are segregated for the purpose of carrying on specific activities or attaining certain
objectives in accordance with special regulations, restrictions, or limitations.
Fund Balance -The excess of fund assets over fund liabilities. These unspent funds can be
included as revenues in the following year's budget. A negative fund balance is sometimes referred
to as a deficit.
General Fund -The governmental accounting fund supported by ad valorem property taxes,
licenses and permits, service charges, and other general revenues to provide city-wide operating.
services. This may be referred to as the Operating Fund.
General Obligation Bond - A bond secured by the pledge of the issuing jurisdiction's full faith,
credit and taxing authority and is voter approved.
Grant - A contribution of assets (usually cash) by one governmental unit or other organization to
another made for a specific purpose.
Impact Fee -Monetary payments made by builders or developers to defray the public cost of
providing infrastructure capital to a development.
Infrastructure -Public support structures such as roads, street lighting, water and sewer lines and
storm drainage.
Intergovernmental Revenue -Revenue received from another governmental unit for a specific
purpose.
Levy - To impose taxes, special assessments, or service charges. Another term for a millage rate.
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License or Permit Fee - A charge for specific items as required or approved by local and state
regulations for example, building permits and mobile home licenses.
Line -Item Budget - A budget that lists each account category separately along with the dollar
amount budgeted for each account, such as office supplies, overtime or buildings.
Long Term Debt. -Debt with the maturity date- being more than one yeaz after issuance.
Mandate -Any responsibility, action or procedure that is imposed by one government entity on
another through constitutional, legislative, administrative, executive or judicial action as a direct
order or that is required as a condition of aid.
Matching Requirement - A jurisdictions contribution to a project or function required by a
grantor. Matching requirements aze frequently imposed as a proportionate share of the overall ~-
contribution.
Mill or Millage Rate - (1 / 1,000) of one dollar, used in computing taxes by multiplying the rate ""
times the taxable value divided by 1,000. Example: millage rate of 3.71 per thousand; taxable value
of $50,000 = $50,000 divided by 1,000 = $50 multiplied by 3.7I = 185.5.
Non-Departmental Expenditures -Expenditures which benefit all or a portion of City
departments, such as property and liability insurance.
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Object Code - An account to which an expenditure or expense is recorded in order to accumulate
and categorize the various types of payments that are made by governments. Certain obj ect codes are
mandated by the Uniform Accounting System chart of accounts.
Operating Expenditures -Also known as Operating and Maintenance Costs, these are the
expenses of the day to day operations which exclude capital costs, such as office supplies,
maintenance of equipment and utilities.
Personal Services -Also known as Salary ,Wages and Benefits related to'the compensation of
employees.
Privatization - T'he government policy of allowing or contracting with the private sector for the
provision of public services.
Property Tax - Same as definition for ad valorem tax.
Proposed Millage - T`he tax rate certified to the property appraiser by each taxing authority.
Real Property -Land and the buildings and other structures attached to it that aze taxable under
state law.
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Reserve - An account used to indicate that a portion of a fund's balance is restricted for a specific
purpose and is therefore, not available for general appropriation.
Revenue - Funds that a government receives as income. These receipts may include tax payments,
interest earnings, service chazges, grants and intergovernmental receipts.
Revenue Bonds -Bonds usually sold for the construction of a capital project that will produce
,a.~ revenue for the governmental unit issuing the bonds. The revenue is pledged and used for the
payment of principal and interest on the bonds.
Special Assessment - A compulsory levy imposed on certain properties to defray part or all of the
costs of a specific improvement or service deemed to primarily benefit those properties.
Taz Base -The total property valuation on which each taxing authority levies it's tax rates.
Taz roll -The certificate of assessed taxable value prepared by the property appraiser and presented
to the taxing authority by July 1, or later if an extension is granted by the State, each yeaz.
~ Taz Year -The calendar yeaz in which ad valorem property taxes aze levied to finance the ending
fiscal yeaz budget. For example, the tax roll for the 1998 calendaz year would be used to calculate
the ad valorem taxes levied for the FY 1998-99 budget.
Tentative Millage -The tax rate adopted in the first public hearing of a taxing authority. Under
state law, the authority may reduce, but not increase without individual notification, the tentative
millage during the final budget hearing.
Truth In Millage Law -also known as the TRIM Bill. A 1980 law enacted by the Florida
~'" Legislature which changed the budget process for local taxing authorities. It was designed to keep
the public informed about the taxing intentions of the various authorities.
Uniform Accounting System -The chart of accounts prescribed by the Office of the State
Comptroller designed to standazdize financial information to facilitate comparisons and evaluation of
~„ reports.
User Fees -The chazges for direct receipt of public services.
Unencumbered Balance -The amount of an appropriation that is neither expended nor
encumbered. It is essentially the amount of funds still available for future needs.
Voted Millage -Property tax levies authorized by voters within a taxing authority. Bond issues
that are backed by property taxes are a common reason for a voted millage in the State of Florida. A
bond issue of this type is called a General Obligation Bond.
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