Item 4AAGENDA ITEM # 4A
SEPTEMBER 22, 2008
City of Atlantic Beach, FI.
Utility Sales Report
August 2008
Water Sales
Atlantic Beach
Buccaneer
Total Water Sales
Gallons Actual Revenue
Accounts 0000 Revenue Per ~,ooo gi
5,622 42,982 $120,261 $2.8(
2,469 21,785 $67,377 $3.04
Water Plant Production
Atlantic Beach
Buccaneer
Total Production
Total Water Billed
Water Loss for month:
Percentage Loss
Total 12 mo. Avg. Loss
1 Sewer Sales
Atlantic Beach
Buccaneer
Total Sewer Sales
®Sewer Treatment
Atlantic Beach
Buccaneer
Total Sewer Treated
Gallons
0000
52,248
24, 075
76,323
64,767
11,556
15.14%
11.73%
August 2007
Gallons Actual Revenue
Accounts 0000 Revenue Per 1,000 gl
5,643 44,428 $111,722 $2.51
2,493 22,166 $64,915 $2.93
8.136 66.594 $176.637 52.65
Gallons
0000
65,796
23, 898
89,694
66,594
23,100
25.75%
13.70%
Gallons Actual Revenue Gallons Actual Revenue'
Accounts 0000 Revenue Per 7,000 gi Accounts 0000 Revenue Per 1,000 gl
5,122 34,510 $178,254 $5.17 5,120 34,986 $162,051 $4.63
2,349 20,560 $134,632 $6.55 2,371 20,830 $124,616 $5.98
7,471 55,070 $312,886 $5.68 7,491 55,816 $286,667 $5.14
Gallons Actual Revenue
0000 Revenue Per 1,000 yi
Gallons Actual Revenue
0000 Revenue Per 1.000 al
52.993 $178,254 $3.36
25.173 $134,632 $5.35
51.792 $162,051 $3.13
20.161 $124,616 $6.18
City of Atlantic Beach AGENDATTEM#4A
FINANCIAL REPORT SEPTEMBER 22, 2008
AUGUST 2008
Cash Balances
Fund(s)
General
Tree Replacement
Convention Development Tax
Local Option Gas Tax
Better Jax 1/2 Cent Sales Tax
Police Training, Forfeit, etc.
Grants
Debt Service
Capital Projects
Utility
Sanitation
Building Code Enforcement
Storm Water
Pension -Police
Pension -General
Total
Prior Current Dollar
07/31/08 08/31/08 Change
$6,214,842
28,901
238,002
183,174
1,026,233
58,988
(10,291)
65,688
277,156
3,582,987
466,294
125,080
2,492,556
8,985
30.364
$14,788,959
$6,119, 860
31,183
228,372
197,641
999, 592
212,876
(39,750)
71,490
305,031
3,746,977
419, 934
129,039
2,549,675
1,239
53.260
$15,026,419
($94,982)
2,282
(9,630)
14,467
(26,641)
153,888
(29,459)
5,802
27, 875
163,990
(46,360)
3, 959
57,119
(7,746)
22,896
$237,460
Total Restricted Cash
Total Unrestricted Cash
$6,908,517
$8,117,902
Cash and Investments
Account
Prior Current
07/31 /08 08/31 /08
Bank of America -Depository
SBA
Banc of America Securities LLC
Cash on Hand
Subtotal
Police Pension Investments
General Pension Investments
Subtotal
Total
$2,107,038
1,381
12,677,990
2,550
14.788.959
$2,324,723
1, 382
12,697,764
2,550
15.026.419
5,452,413
8,664,282
14,116,695
$28,905,654
5,479,906
8,683,773
14,163,679
Dollar Rate of
Change Return
$217,685 1.94
1 2.47
19,774 1.85
0 -
237,460
27,493
19,491
46,984
(4.91) (1)
(4.81) (1)
$29,190,098
$284,444
(1) FYTD rate of return through 06/30/08
City of Atlantic Beach
FINANCIAL REPORT
AUGUST 2008
Revenues
AGENDA ITEM # 4A
SEPTEMBER 22, 2008
Annual I YTD - 92% YTD Dollar Percent
Fund / (Footnote) Estimate of Estimate Actual Variance Variance
General (1) $11,042,688 $10,126,145 $10,317,540 $191,395 1.89%
Tree Replacement 0 0 21,470 21,470 100.00%
Convention Development Tax 90,500 82,989 40,457 (42,532) -51.25%
Local Option Gas Tax 537,196 492,609 470,189 (22,420) -4.55%
Better Jax 1/2 Ct Sales Tax 831,885 762,839 666,515 (96,324) -12.63%
Police Training, Forfeit, etc. 47,530 43,585 187,459 143,874 330.10%
Grants 290,478 266,368 109,333 (157,035) -58.95%
Debt Service 70,966 65,076 63,913 (1,163) -1.79%
Capital Projects 330,000 302,610 305,031 2,421 0.80%
Utility (2) 9,588,650 8,792,792 6,145,599 (2,647,193) -30.11%
Sanitation 1,762,230 1,615,965 1,654,502 38,537 2.38%
Building Code Enforcement 513,329 470,723 354,993 (115,730) -24.59%
Storm Water (3) 3,162,675 2,900,173 2,186,539 (713,634) -24.61
Pension -Police (4) 745,841 683,936 (52,358) (736,294) -107.66%
Pension-General (4) 1,244,005 1,140,753 82,839 1,057,914 -92.74%
Total $30,257,973 $27,746,563 $22,554,021 ($5,192,542)
Analysis of Major Variances
(1) The $191,395 positive variance in the General Fund resulted from having received
100% of the budgeted property taxes & 239% of the budgeted Clerk of the Courts Fines
& Forfeitures.
(2) The $2,647,193 negative variance in the Utility Funds resulted from not having received
$845,474 budgeted for the St. John's River Water Management District grant, $1,283,800
for bonds that were to be issued in fiscal year 2008 & a variance of $529,117 from
decreased sales.
(3) The $713,634 negative variance in the Storm Water Fund resulted from having received
$400,000 of the $1,200,000 budgeted for the Hopkins Creek Project
(4) The $736,294 negative variance in the Police Employee Pension Fund & the
$1,057,914 negative variance in the General Employee Pension Fund resulted from
changes in market values of the investments.
City of Atlantic Beach AGENDA ITEM # 4A
FINANCIAL REPORT SEPTEMBER 22, zoos
AUGUST 2008
Expenses
Annual YTD - 92% YTD Dollar Percent
Department / (Footnote) Estimate of Estimate Actual Variance Variance
Governing Body
City Administration
General Government
Planning and Building
Public Safety (1)
Parks and Recreation
Public Works (2)
Public Utilities (3)
Building Code Enforcement
Pension -Police
Pension -General
Total
$47,760 $43,796 $41,841 $1,955 4.46%
2,274,265 2,085,500 1,868,885 216,615 10.39%
1,229,131 1,127,113 1,054,834 72,279 6.41
235,024 215,518 173,594 41,924 19.45%
5,561,417 5,099,821 4,226,878 872,943 17.12%
354,092 324,702 349,920 (25,218) -7.77%
9,410,406 8,629,343 6,834,281 1,795,062 20.80%
10,105,592 9,266,828 6,716,235 2,550,593 27.52%
268,281 246,014 226,559 19,455 7.91
437,323 401,025 389,197 11,828 2.95%
459,094 420,989 413,292 7,697 1.83%
$30,382,385 $27,860,649 $22,295,516 $5,565,133
Annual YTD - 92% YTD Dollar Percent
Resource Allocation Estimate of Estimate Actual Variance Variance
Personal Services (1) & (4)
Operating Expenses (1) & (2)
Capital Outlay (1), (2) & (3)
Debt Service (5)
Transfers
Tota I
$8,525,966 $7,818,312 $7,519,183 $299,129 3.83%
10,316,554 9,460,280 8,499,152 961,128 10.16%
7,372,147 6,760,259 2,317,626 4,442,633 65.72%
1,683,825 1,544,068 1,682,655 (138,587) -8.98%
2,483,893 2,277,730 2,276,900 830 0.04%
$30,382,385 $27,860,649 $22,295,516 $5,565,133
Analysis of Major Variances
(1) The positive variance in the Public Safety departments resulted from: only 3 of 4
quarterly payments being made on the City of Jacksonville fire services contract, no
expenditures in the related grant funds, vacancies in the Patrol division, lifeguard
services being seasonal, not having completed union negotiations with the police officers
and not having begun various projects funded from this source -see the Project Activity
Schedule.
(2) The positive variance in the Public Works departments resulted from only 10 of 11
monthly payments being made on the Waste Services of Florida, Inc. and First Vehicle
contracts and limited activity on various projects funded from this source -see the Project
Activity Schedule.
(3) The positive variance in the Public Utilities departments resulted from limited activity on
various projects funded from this source -see the Project Activity Schedule.
City of Atlantic Beach AGENDA ITEM#4A
SEPTEMBER 22, 2008
FINANCIAL REPORT
AUGUST 2008
Project Activity -Current Year Activity Only
Project YTD YTD YTD
Project Name Number Budget Actual Balance Status
Public Safety
Police Building Design PS0504 330,000 0 330,000
Police Building Remodelling PS0504 27,733 27,733 0 C
Subtotal 357,733 27,733 330,000
Public Utilities:
Shangri La Sewer Improvements PU0704 49,399 49,399 0 C
TMDL Engineering WWTP 1 PU0706 510,000 122,437 387,563 E
SCADA Improvements PU0801 29,500 2,926 26,574 I
Collection System Inspection & Rehabilitation PU0802 829,000 378,114 450,886 I
Hydroscreens PU0803 10,588 10,588 0 C
Taper Bottom of Equipment Tanks PU0804 22,593 22,593 0 C
Reclaimed Water Plant Construction PU0805 1,800,000 0 1,800,000 E
Subtotal 3,251,080 586,057 2,665,023
Public Works:
Shelter at Donner Community Center PM0802 22,500 22,500 0 C
Lights at Veteran's Park PM0803 13,000 12,260 740 C
Public Art Turtle Statue PM0805 73,307 0 73,307 R
Jordan Park -Irrigation & Sod PM0807 12,000 11,282 718 C
Hopkins Creek Retention PW0309 1,478,372 948,770 529,602 I
Mayport Road Medians PW0401 400,000 5,007 394,993 I
Storage Bins for Limerock PW0701 26,272 26,272 0 C
Sidewalk & Curb Replacement PW0705 2,819 2,819 0 C
Ocean Boulevard Between 14th & 15th Street PW0708 271,965 271,965 0 C
Royal Palms Valley Gutter PW0801 20,000 0 20,000
Pedestrian Paths Extensions PW0802 100,000 0 100,000 R
Sidewalk at George & Edgar Street PW0803 30,000 0 30,000
Sidewalk at Ardella &Mayport Road PW0804 25,000 0 25,000
Contingency for Sidewalks PW0805 26,978 0 26,978
Sidewalk & Curb Replacement PW0806 30,000 29,158 842 C
Ardella Road Drainage Project PW0807 75,000 11 74,989 E
Royal Palms Design PW0808 400,000 0 400,000 R
Subtotal 3,007,213 1,330,044 1,677,169
Total $6,616,026 $1,943,832 $4,672,192
Status Key
B -Bid Awarded E -Design Phase
C -Project Completed I -Project In-progress
D -Design Completed R - Re-budget Next Fiscal Year
AGENDA ITEM # 4A
SEPTEMBER 22, 2008
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