Annual Budget for 2008 - 2009- v City of
Atlantic Beach, Florida
e tiv, Issj-VP:06
64 i P..,,.' f,,I,
�,. � SSA
-irmj ifr - '''''' ' sa)
J
...ft,
.4p.,4;-*/ 1 e\ t4,
. .40 ,E)ji :,"
Annual Budget
2008 — 2009
City of Atlantic Beach, Florida
Annual Budget
2008 - 2009
Mayor
John S. Meserve
City Commission r\J`1,
Louis M. Borno , 4
John L. Fletcher :41Irr
Carolyn R. Woods ss�
Paul B. Parsons
City Attorney
Alan C. Jensen r 0.21 ,'
City Manager
Jim R. Hanson
City Clerk
Donna L. Bartle
City of Atlantic Beach
Annual Budget
Fiscal Year 2008-2009
Table of Contents
Introduction
Budget Message I-VII
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 8-16
Graph of General Fund Revenues and Expenses 17
Graph of Where Your Tax Dollar Goes 18
Schedule and Graph of 2008-09 Local Millage Rates 19
Schedule and Graph of Ten Years of Millage History 20
Combined Summary of Revenues and Expenditures General Fund 21
General Fund Revenues 22-23
Summary of General Fund Expenditures by Division 24
Summary of Special Revenue Funds 25
Summary of Enterprise Funds 26
Summary of Trust and Agency Funds 27
Governing Body
Summary of Governing Body 28
City Commission 29-30
City Administration
Summary of City Administration 32
City Clerk 33
City Manager 35
Finance 37
Information Technology 39
Human Resources 41
Legal Counsel 43
General Government
Summary of General Government 46
General Government Non-Departmental 47
Convention Development Tax 49
Half Cent Discretionary Sales Tax 51
Debt Service 53
Governmental Capital Project Fund 55
Planning,Zoning and Building
Summary of Planning, Zoning and Building 58
Planning and Zoning 59
Community Development Block Grant 61
Building 63
Tree Protection 67
Public Safety
Summary of Public Safety 70
Police 71
Administration 74
Patrol 75
Crime Suppression Unit 76
Investigations 77
Dispatch 78
Animal Control 79
Police School Guards 80
Police Grant Funds 81
Police Special Revenue Fund 83
Fire Department
Summary of Fire Department 85
Fire Control &Rescue 87
Lifeguards 88
Code Enforcement 89
Parks and Recreation
Summary of Parks and Recreation 92
Location of City Parks 93
Parks Administration and Activities 94
Park Maintenance and Beautification 96
Public Works
Summary of Public Works 98
Public Works Administration 99
Street and Road Maintenance 101
Local Option Gas Tax 103
Sanitation 105
Storm Water Utility 108
Fleet Maintenance 111
Public Utilities
Summary of Public Utilities 114
Water Production 118
Treatment Division 119
Water Distribution 120
Sewer Collection 121
Administrative 122
Utility Construction Fund 123
Pension Funds
Summary of Pension Funds 126
General Employee Pension 128
Police Employee Pension 129
Supplemental Information
Budget Policy Highlights 130
Schedule of Interfund Transfers 131
Certification of Taxable Value 132-133
Schedule of Capital Outlay 134-136
Schedule of Cash Balances 137
Element Object Classifications, Account Descriptions 138-143
Long Term Financial Plan 144-157
Glossary 158-162
sA
j S)
Budget Message
To: The Honorable Mayor and City Commission
From: Jim Hanson, City Manager
Date: September 22, 2008
The budget for fiscal year 2008-09 is balanced and includes a minimum of This budget is balanced
25% contingency in each of the major operating funds in accordance with and includes a 25%
the policy established by the Mayor and Commission. contingency.
Actions taken by the State Legislature and the passage of a statewide
referendum to limit property tax collections have caused cities and counties
across Florida to anticipate considerably lower property tax revenues in the
coming year and to make numerous, and sometimes drastic, reductions in
service levels. It is clear from the vote on Amendment One that it was not Existing service levels
supported locally although it passed statewide. It is also clear that the are maintained in this
Atlantic Beach citizens want to maintain the current service levels. budget.
Following instructions from the City Commission, the fiscal year 2008-09
operating budget maintains services at the same levels as in the previous
year. Over the last nine years, the City Commission has increased the
service levels in many departments, particularly for maintenance of parks,
streets, storm water and police.
There is a nationwide crisis of deteriorating infrastructure that has been
growing over many years. However, the overall condition of infrastructure Infrastructure in Atlantic
in Atlantic Beach has improved. Several years ago the City prepared ten- Beach has been
year plans for the water, sewer, and storm water systems and set aside improved during a
money for the recommended projects. Funding has been available without period when
issuing new debt. In the future, finding the funds needed for infrastructure maintenance is falling
maintenance will be more difficult and many of the projects in the ten-year behind nationally.
plans may not be done as quickly as originally proposed.
The Mayor and Commission have continued the annual strategic planning
process since 2000. This budget provides necessary funds for addressing
I
all but one of the major strategic planning goals, and each of those goals
will be referenced in this memo.
The total City employment for FY 2008-09 is 156 employees, which
amounts to an increase of three over the original FY 08 budget. Two of the
additions were hired last spring and relate to the Mayport Corridor
initiative and the third is a part time records clerk for the Police
Department.
Even though revenues are going down dramatically for most cities and
counties in Florida as a result of the property tax measures, many costs are
beyond the ability of cities and counties to control. Atlantic Beach is no
different in this regard with increasing costs for the fire, garage, and
sanitation contracts, rapidly increasing group health insurance costs and
energy related costs for gasoline, diesel and electricity. The City is
implementing several policies to control gas and diesel usage including the
downsizing of the fleet, anti-idling policies and the use of hybrid vehicles,
but these measures are not enough to offset the increased cost of fuel.
Property Tax Rate/Amendment One to the State Constitution;
Voters in January of 2008 passed a statewide referendum that results in a
reduction in the tax digest by doubling the homestead exemption, placing a
10% per year cap on the increased value of non-residential property,
allowing people with homestead exemptions to have "portability" when
they move and exempting tangible personal property. This compounds the
difficulties imposed by the Legislature in 2007 attempting to limit local
government tax rates. The amount of revenue received from property taxes
equals the amount of the tax digest multiplied by the tax rate. When either To maintain service
the digest or the rate decreases, revenues decrease. During the strategic levels, this budget
planning sessions, the City Commission indicated a desire to increase our includes keeping the tax
efforts in the Mayport corridor area and maintain the other current service rate the same and
levels in Atlantic Beach, even if it meant increasing the tax rate so that the making up the difference
City could receive equal property tax revenues to those received in past with a windfall of
years. At the final budget hearing,the City Commission voted to retain the previously uncollected
current millage of 2.9974 instead of the 3.1317 proposed. This amounted fines.
to a decrease of$184,503 of tax revenue. This decrease was off-set by a
windfall of previously uncollected fines from the Clerk of the Court. Other
major General Fund revenue sources are mostly either flat or decreasing
next year. The exception is the franchise fees and taxes on electric sales.
The total estimate for these is up by 7.5% next year. The other state
revenue sources including the Communication Service Tax, revenue
sharing, motor fuel tax and the General Half Cent Sales Tax were projected
to drop in the draft budget, but have been adjusted down further by an
additional $80,300 since the proposed budget was introduced based on
II
revised estimates from the state. Unfortunately, this trend will likely
continue as cities and counties cope with the recent financial crises.
Mayport Corridor Revitalization Project;
The highest priority goal established by the City Commission in strategic
planning this year was the rehabilitation and revitalization of property on
either side of Mayport Road. This goal focuses not only on a reduction in
the crime rate but also on improvements in the quality of housing and
environmental conditions in the neighborhoods and,possibly most difficult,
in increasing the sense of neighborhood pride. No amount of government
intervention can be successful without support of residents. After the The highest strategic
strategic planning sessions, staff set out a broad array of tasks to priority of the
accomplish this goal. A budget amendment for the addition of two Commission is to
positions was approved by the City Commission. These included a revitalize the Mayport
Coordinator and one patrol officer to establish a neighborhood based Corridor. Resources
community policing unit. Many departments have put considerable time from several
and effort into the Mayport Corridor Project so far, adding recreational departments are being
programs, forcing owners to repair or demolish substandard housing and to focused on this project.
activate various groups. Generally, these have been done using existing
resources. One major program that has yet to be implemented is rental
inspection which will require landlords to register with the City and have
their properties inspected. It is anticipated that a new rental inspection fee
will be charged to the landlords to cover the cost for providing this service.
No funding for this project is included in budget at this time. Upon
successful implementation of new code revisions regarding the rental
inspection program, resources would be appropriated from the revenues
generated from the program.
Royal Palms Subdivision Reconstruction;
The Royal Palms Subdivision is an older neighborhood in Atlantic Beach
where the storm water system was installed using corrugated metal pipes.
Through the years, these pipes have deteriorated to a point where they are Stormwater lines in the
failing at a rapid rate. Several major street cave-ins have occurred in recent Royal Palms subdivision
months. The City has planned for the reconstruction of lines in this are failing at a rapid
subdivision over four years with a cost estimate of almost four million rate so the
dollars. However,the recent number of pipe failures indicates a need to do reconstruction will be
the work as soon as possible. Money has been accumulated anticipating done sooner than
the repairs so the first three phases totaling $2.8 million have been moved originally planned.
ahead to the coming year. However, to provide sufficient funds for the
fourth phase scheduled in FY-12 , an increase in the monthly storm water
fee of$1.00 per month is included to pay for this project in the short term
and reduce the need for other funds to subsidize this fund after that. The
III
rehabilitation of water and sewer lines will be paid from the utility funds.
Water and Sewer Funds;
New state and federal mandates limiting the nitrogen that can be discharged
into the St. Johns River have been imposed on wastewater plant operators
in the region. Atlantic Beach is currently evaluating the best way to meet
the standard. Alternatives include upgrading one or both of the City's
wastewater plants, combining the flows for the two plants, providing reuse
wastewater for irrigation to reduce the volume of discharge in the St. Johns
River, and working jointly with the City of Neptune Beach to consolidate Cleaning up the St Johns
wastewater treatment in Atlantic Beach. A preliminary report is expected River will require
in November. Evaluation of the Neptune Beach option will take three Atlantic Beach to invest
additional months to complete. Consequently, estimates for the cost of almost$10 million.
meeting the TMDL standards are subject to change. However, the current
estimate is that the City of Atlantic Beach will spend $9.5 million dollars
on the plant upgrades and a reuse system. The replacement of one of our
water wells and related piping will cost another $800,000. Financing next
year will equal $1.3 million dollars and include the design for the upgrade
of the city's main wastewater plant and the new well. A total of $10.3
million dollars will be needed over the next three years.
Water and sewer sales in Atlantic Beach, as well as many other cities, have
been declining over several years. More efficient plumbing explains only a
portion of the loss. Some of the loss here results from declining population
related to the closure of several mobile home parks and apartment
complexes (with the intention of developers to reconstruct higher density Although water and
condominium units) as well as a reduction in staffing at the Mayport Naval sewer rates have been
Station. Also, in 2004, the City Commission adopted a water conservation increased, revenues have
rate to discourage the use of water for irrigation. Water sales have dropped stayed level due to
in the last year alone by 10%. Water and sewer revenues have fallen below declining sales.
budget estimates for several years in a row. While a three-year rate
increase was adopted last year of 10% each year to be able to pay for the
necessary wastewater plant upgrades, revenues so far have been flat
because of the sales volume reduction. The City Commission is currently
considering an ordinance to increase the water and sewer volume rates for
the first three thousand gallons of consumption in order to help reduce the
amount of capital projects being deferred.
Because of the reduced revenues, the City will not be able to continue the
planned sewer system rehabilitation project as rapidly as anticipated. Rehabilitation of the
Almost $890,000 was spent in fiscal year 2007-08 to rehabilitate sewer sewer system must be
lines in the Royal Palms subdivision, but the sewer rehabilitation budget delayed due to lower
has been all but eliminated in FY-09 and taken out of the proposed budget revenues.
IV
for FY-11. Funding in the amount of $700,000 per year for the sewer
system rehab project is included in FY-12 and thereafter.
Public Safety Building;
The need to provide better facilities for the Police Department has been
studied, discussed and debated over the last three years. A remodeling and
expansion of the police building was first budgeted in the FY 2005-06.
Since then, the discussion has largely centered around where to put a new
building. Several City-owned properties were studied, as well as possible
sites on Mayport Road. There were no appropriate sites available on The decision has been
Mayport Road and, if one were, it would have increased the project cost made to locate the new
considerably to buy new property versus using property the City already Public Safety building on
owns. During the budget workshops, the Commission agreed that the best City-owned property
alternative is to build a new facility adjacent to City Hall. The next steps next to City Hall.
will be to hire an architect, design the building, and get bids for Design costs are
construction. The project is planned to go to bid in late fall of 2009. included in this budget.
Funding is included in this FY-09 budget for the building design and for
debt retirement payments from the Half Cent Sales Tax Fund beginning in
FY-10. However, the capital cost will best be budgeted and financing
obtained after bids for construction are opened.
Other Strategic Plan Priorities;
Two of the City's major strategic plan priorities are currently underway
with no additional funding needed. Construction of the Hopkins Creek
Regional Retention Pond is complete. The improvement has already been
tested by Tropical Storm Fay, and proven to have dramatically reduced the The Mayport Rd
flooding problems for that area as designed. This was the last major medians will be installed
project to eliminate house flooding in the Storm Water Master Plan. Future and the Hopkins Creek
projects are for infrastructure reconstruction or to alleviate "nuisance" retention pond has been
flooding of streets and yards. The second major project that is underway is completed without any
the construction of the Mayport Road medians. This has been in the additional funding
strategic plan for many years and has required a joint agreement between
the City of Jacksonville and the Florida Department of Transportation.
This project will be completed close to the end of this calendar year.
Salaries and Benefits;
Included in this budget are funds to provide the normal merit increases that
have been City policy since the pay plan was adopted in 2001. While these
merit raises occur on October 1st of each year (subject to union
negotiations), and increase salaries by 3%,they are often offset through the
year by retirements or other job changes where longer term employees at
V
the higher ends of the pay grades are replaced with newer employees at the A cost of living increase
lower end of their pay grades. A cost of living increase of 4%was added to of 4%was added to this
this year's budget after negotiations with the employee unions and City year's budget after
Commission discussions in the budget workshops. The most current cost negotiations with the
of living index shows a 5.3% increase since this time last year. The employee unions and
additional $260,000 of salary and benefit costs were partially funded by budget workshops.
reducing the City provided healthcare benefits to the employees that were
in the proposed budget.
Many private employers have moved away from providing group health Health insurance costs
insurance benefits entirely and many other cities in our region are changing continue to escalate
their health insurance plans to reduce costs. Atlantic Beach's plan provides rapidly. Many other
health care coverage for full-time employees for 2008-09 at 5% of the cost, employers have
(previously at no cost to the employee), provides 45% of the cost for eliminated their
spouse or family coverage, (previously at 50%) and has increased the programs or cut benefits.
deductibles and co-pays.
One other subject is the policy for overtime. The City has been far more
generous in making overtime payments than required under the Fair Labors
Standards Act, which is both expensive and out of line with what other
employers in our area offer. Savings from making these changes are going
to fund the COLA and merit increases.
Miscellaneous Issues;
The budget for the Building Department has been moved to a separate fund
to comply with new accounting standards. This allows a clear comparison
of the building permit revenues to the expenses for providing that service.
A small portion of the Building Official's time will still be allocated to the
General Fund because of his remaining responsibilities for building
maintenance. A second change in the budget is the reorganization of a
position from Public Safety Director to Assistant City Manager.
Consequently, the staffing in the City Manager's office has increased by
one and the staffing in the Police Department has been equally reduced.
One high priority strategic plan item not funded is the upgrading of the
Information Technology systems. Funding for this was eliminated during
the budget workshops. The Commission discussed the possibility of
revisiting this priority when and if funding was identified mid-year. Three
phases of IT upgrades are proposed in future years.
Sanitation rates have been increased for FY-09 by 4% to mirror the Sanitation rates were
increases in the sanitation contract. This appears relatively low in light of increased by 4%.
the rising cost of gasoline over the last year.
VI
Some of the decisions made during the budget adoption process have had a
big impact on the ten year long term financial plans which are included at
the end of this document. Projections assume that the future can be
reasonably predicted based on the past. The lowering of the tax base and
the reduction in the revenues expected from the state have a definite long
term effect on the City's finances and to some extent can be anticipated.
The current financial crises and the uncertainty of the ensuing fallout, may
cause dramatic effects on our ability to predict the future and sustain the
current levels of service. The schedules that make up the projections were
based on a history of consistent revenues and expenditure trends. This
year, the uncertainty of the market may cause the actual results to vary
significantly from the projections.
Conclusion;
The City of Atlantic Beach has accomplished many goals in recent years to
improve the community through strong political leadership, strategic The City has upgraded
planning, conservative budgeting, and dedicated staff. Many of the services and
strategic priorities in recent years have revolved around infrastructure infrastructure in recent
maintenance. While infrastructure has been deteriorating nationwide, years and the citizens
Atlantic Beach has handled long term maintenance responsibly. Continuing want service levels kept
to do so is becoming more difficult as state and federal governments as they are. This budget
agencies impose new environmental mandates in a variety of areas which provides necessary
compete for scarce dollars available. In the future, funding for long term funding to do so.
capital projects and infrastructure maintenance will require the
commitment of most of the resources that the City has available. There
will be little flexibility left to take on new discretionary projects.
Past strategic goals of the City Commission have also included increasing
the service levels of parks maintenance, maintenance of City buildings,
storm water and police services. Many people have commented on the
change in the City over these years. The City Commission concluded that
the citizens of Atlantic Beach wanted to maintain service levels and
increase them in the Mayport corridor. This budget supports those services.
The staff and I look forward to accomplishing the goals set forth by the
Commission in the strategic plan and in this budget.
Respectfully submitted.
J' arson
ty Manager
VII
City of Atlantic Beach
Budget Calendar
Fiscal Year 2008-2009
Date Required Action Responsibility
February 27 Strategic Planning Workshops Department Heads
to February Finance Director
28 City Manager
City Commission
April 14 to Update Ten Year CIP Requirements To Finance Director Department Heads
May 7
April 14 to Preparation of budget requests on-line,current year budget review. Department Heads
May 14
May 14 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. City Manager
June 1 to Preparation of Proposed Budget, follow-up meetings with City Department Heads
July 13 Manager and Finance Director Finance Director
City Manager
July 20 to State Revenue Sharing Estimates provided Department of
July 31 Revenue
July 1 Receive Certification of Taxable Value Property Appraiser
July 9 or July City Commission to adopt proposed millage rate and schedule a public City Commission
23 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 4th)
August 4 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 proposed property taxes).
August 7 to City Commission Workshops to review the Proposed Budget were Department Heads
September 4 conducted on August 12, 18, 27 and September 4. The meetings were Finance Director
held at 6:00pm and lasted about three hours each. City Manager
City Commission
August 27 to Advertise in newspaper for public hearing on adoption of Tentative Finance Director
September 8 Budget and Proposed Millage (The property appraiser will also notify City Clerk
property owners). Property Appraiser
September 8 Hold Public Hearing to adopt the Tentative Budget and Millage (F.S. City Commission
200.065).
September 18 Publish TRIM notice in public newspaper Finance Director
September 22 _ Final Hearing to approve Budget and Millage Rate City Commission
1
RESOLUTION NO. 08-11
A RESOLUTION OF THE CITY OF ATLANTIC BEACH,
FLORIDA LEVYING THE Al) VALOREM PROPERTY TAX
MILLAGE RATE FOR MUNICIPAL PURPOSES ON ALL
TAXABLE PROPERTY WITHIN THE CITY FOR THE FISCAL
YEAR BEGINNING OCTOBER 1, 2008 AND ENDING
SEPTEMBER 30, 2009; STATING THE PERCENTAGE BY
WHICH THE MILLAGE 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 year
beginning October 1, 2008 and ending September 30, 2009; 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 year beginning
October 1,2008 and ending September 30, 2009, 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, 2008 and ending September 30, 2009, 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
3.1317 is -4.29%.
3. This resolution shall take effect immediately upon its passage and adoption by the City
Commission of the City of Atlantic Beach, Florida.
ADOPTS at a public hearing by the City Commission of the City of Atlantic Beach, Florida
on the 22° ..y • September 2008. CERTIFICATION
i
I certify this to be a true and correct copy of
..1A ii j ' , the record in my office.
WITNESSETH my hand and official seal of the
JO .f ;es,rve City of Atlantic Beach,Florida,
May /Presi•ing Officer this the *da/y of f beaus
Jflyy�
9t bC6 City Clerk
2
A~~,~
Donna L. Bartle, CMC
City Clerk
3
ORDINANCE NO. 20-08-91
AN ORDINANCE ADOPTING THE FINAL BUDGET FOR THE
CITY OF ATLANTIC BEACH, FLORIDA FOR FISCAL YEAR
BEGINNING OCTOBER 1, 2008 AND ENDING SEPTEMBER 30,
2009.
WHEREAS, the City Commission of the City of Atlantic Beach, Florida, on September 8,
2008, 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, 2008
and ending September 30,2009 in the amount of$29,025,143.
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 2008/2009 budget be adopted, and
2. This ordinance shall take effect immediately upon its adoption.
Passed by the City Commission on first reading this 8th day of September 2008.
Passed by the City Commission on second and final reading this ZZ/ld day of September
20J
e
r~~i~g Officer
~~ 18~
Donna L. Bartle, CMC
City Clerk
CERTIFICATION
I certify this to be a true and correct copy of
the record In my office. .
WITNESSETH mv hand and official seal of the
City of Atlantic Beach. Florida.
th;, th.2sJ'."y '~ her "'l1i..
cIJ /YlM.a , City Clerk 4
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Summary of all Funds
Actual Actual Estimate Budget Increase
2005-2006 2006.2007 2007 -2008 2008.2009 (Decrease)
Cash Forward 25,274,211 26,959,398 29,683,208 28,820,063 (863,145)
Revenues
General Fund 10,485,321 10,665,729 10,874,148 10,499,874 (374,274)
Special Revenue Funds 1,754,850 1,709,853 1,620,081 1,468,654 (151,427)
Debt Service Fund 72,669 73,759 69,566 69,500 (66)
Capital Project Fund 0 0 333,000 335,000 2,000
Enterprise Funds 8,799,935 9.485,776 11,744,393 13,061,075 1,316,682
Trust and Agency Funds 2,117,320 2,980,968 1,509,846 2,132,708 622,862
Total Revenues 23,230,095 24,916,085 26,151,034 27,566,811 1,415,777
Other Financing Sources 91,111 952,675 0 0 0
Total Resources 48,595,417 52,828,158 55,834,242 56,386,874 552,632
Expenditures
General Fund 9,594,009 10,692,435 10,766,585 12,005,029 1,238,444
Special Revenue Funds 1,675,362 1,329,069 2,425,816 1,514,562 (911,254)
Debt Service Fund 71,505 72.482 70,966 71,355 389
Capital Project Fund 0 0 0 660,000 660,000
Enterprise Funds 9,237,098 10,141,428 12,854,544 13,837,808 983,264
Trust and Agency Funds 782,479 881,520 896,268 936,388 40,120
DIVISION TOTALS 21,360,453 23,116,934 27,014,179 29,025,143 2,010,964
Other Financing Uses 275,566 28,016 0 0 0
Cash Reserves 26,959,398 29,683,208 28,820,063 27,361,731 (1,458,332)
Total Expenses and Cash 48,595,417 52,828,158 55,834,242 56,386,874 552,632
Resource Allocation
Personal Sel'Vices 8,371,588 9,086,164 9,312,929 9,960,463 647.534
Operating Expenses 8,391,538 8,406,218 9,169.237 9,103,977 (65,260)
Capital Outlay 2,042,419 2,605,940 4,364,315 5,665,196 1,300,881
Debt Service 1,765,831 1,675,553 1,683,805 1,681,207 (2,598)
Transfers 789,077 1,343,059 2.483,893 2,614,300 130,407
Total 21,360,453 23,116,934 27,014,179 29,025,143 2,010,964
5
Summary of All Departments
Combined Summary of Expenses
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007 -2008 2008-2009 (Decrease)
Expenses:
Governing Body 52,454 51,557 47,561 48,076 515
City Administration 1,934,361 2,139,980 2,211,627 2,630,835 419,208
General Government 1,110,278 1,603,014 2,755,053 3,176,298 421,245
Planning and Building 624,830 511,494 609,630 628,047 18,417
Public Safety 4,393,946 4,574,961 4,606,791 4,685,434 78,643
Parks and Recreation 1,002,602 1,161,108 986,681 1,194,261 207,580
Public Works 4,768,247 5,539,969 6,680,107 7,752,864 1,072,757
Public Utilities 6,711,256 6,653,331 8,220,461 7,972,939 (247,522)
Pension 782,479 881,520 896,268 936,388 40,120
Total Expenses 21,380,453 23,116,934 27,014,179 29,025,143 2,010,964
Resource Allocation:
Personal Services 8,371,588 9,086,164 9,312,929 9,960,463 647,534
Operating Expenses 8,411,538 8,406,218 9,169,237 9,103,977 (65,260)
Capital Outlay 2,042,419 2,605,940 4,364,315 5,665,196 1,300,881
Debt Service 1,765,831 1,675,553 1,683,805 1,681,207 (2,598)
Transfers 789,077 1,343,059 2,483,893 2,614,300 130,407
Total Resource Allocation: 21,380,453 23,116,934 27,014,179 29,025,143 2,010,964
Summary of Authorized Positions
2007-2008 2008-2009
Department
Governing Body 5.00 5.00
City Administration 24.00 25.00
General Government 2.00 2.60
Planning and Building 7.00 6.40
Public Safety 63.00 63.00
Parks and Recreation 12.00 12.00
Public Works 18.30 18.30
Public Utilities 23.70 23.70
Pension 0.00 0.00
155.00 156.00
6
CITY OF ATLANTIC BEACH
TOTAL REVENUES AND EXPENDITURES
BY FUND TYPE
Total 2009 Revenues
III General Fund I!I Special Revenue Funds !I Debt Service Funds
III Enterprise Funds oTrust Funds
Total 2009 Expenses
3.32%
0.26%
. General Fund ~ Special Revenue Funds . Debt Service Funds
II Enterprise Funds o Trust Funds
7
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
JUDICIAL LEGISLATIVE EXECUTIVE
BRANCH BRANCH BRANCH
VOTERS
CITY
COMMISSION
I 1
CITY CITY CLERK CITY
A TIORNEY MANAGER
I I
PLANNING & ZONING HUMAN RESOURCES FINANCE
DEPARTMENT DEPARTMENT DEPARTMENT
f I
BUILDING POLICE DEPARTMENT RECREATION
DEPARTMENT DEPARTMENT
T
PUBLIC WORKS PUBLIC UTILITIES
DEPARTMENT DEPARTMENT
8
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
GOVERNING BODY AND SUPPORTING DEPARTMENTS
CITY
COMMISSION
MAYOR COMMISSIONERS
(4.0)
I
CITY CITY CITY A TIORNEY
- CLERK MANAGER (Contracted)
- Administrative Assistant
Assistant
City Manager Administrative
Assistant
- Secretary/
Records Clerk
'>0
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
CITY MANAGER
CITY MANAGER
Assistant Administrative
City Manager Assistant
I I I I I
POLICE PUBLIC PUBLIC PLANNING HUMAN FINANCE
** WORKS UTILITIES AND RESOURCES ...
** ZONING ...
**
r I I I T I
FIRE AND LIFEGUARDS RECREATION BUILDING INFORMATION MAYPORT CODe
RESCUE ** ** TECHNOLOGY COORDINATOR ENFORCEMENT
(Contracted)
I 1
Captain (2) Manager
Part Time T
I
Lieutenants (3) Computer
Network
Part Time Technician (2)
I
Lifeguards
Part Time
** denotes a organizational chart is provided for these departments on subsequent pages
-
0
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
POLICE DEPARTMENT
POLICE CHIEF
RECORDS ANIMAL PATROL DETECTIVES COMMUNICATIONS CRIME
CONTROL SUPPRESSION
Administrative Animal Control Lieutenants Detectives Communications Sergeant
Assistant Officers (2) (3) Supervisor Crime
I (2) Suppression
~ Record Specialist
Clerk Sergeants Emergency Detective
(4) Communications
Police Records Clerk Officers
(1 ) (5)
~
Part Time Clerk
(1 ) Patrol Officers
(17) .
Property Evidence
- Records Clerk
School Crossing
L..- Guards Part Time
(2)
-
-
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PARKS & RECREATION DEPARTMENT
PARKS & RECREATION
DIRECTOR
I I
RECREATION ADMINISTRATIVE RECREATION LEADER
COORDINATOR ASSISTANT Part Time
I
RECREATION LEADER
Part Time
HUMAN RESOURCES DEPARTMENT
HUMAN RESOURCES
DIRECTOR
I
HUMAN RESOURCES
ASSISTANT
-
N
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
BUILDING DEPARTMENT
BUILDING CODE
ADMINISTRATOR
I
I I
BUILDING BUILDING PERMIT
INSPECTOR TECHNICIAN/
CLERK II
T
RECEPTIONIST/
PERMITS CLERK
PLANNING & ZONING DEPARTMENT
COMMUNITY
DEVELOPMENT
DIRECTOR
I PLANNER II I BOARD LIAISON
-
VJ
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
FINANCE DEPARTMENT
FINANCE
DIRECTOR
I
CUSTOMER SERVICE DEPUTY FINANCE UTILITY BILLING
SUPERVISOR DIRECTOR SUPERVISOR
I I
I I
I I
METER CUSTOMER PURCHASING ACCOUNTANT ACCOUNTS UTILITY
READERS SERVICES AGENT PAYABLE SPECIALIST
(2.0) REPRESENTATIVES CLERK
(2.0)
-
~
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PUBLIC UTiliTIES DEPARTMENT
PUBLIC UTILITIES
DIRECTOR
I
I I I I
CONVEYANCE SPECIAL PROJECTS PLANTS DIVISION CROSS CONNECTION
DIVISION MANAGER DIRECTOR ADMINISTRATOR &
DIRECTOR G.I.S. TECHNICIAN
I
I
I I I
UTILITY COLLECTIONI
DISTRIBUTION WATER PLANT WASTEWATER PLANT UTILITY COLLECTION/
OPERATOR SUPERVISOR SUPERINTENDENT DISTRIBUTION
(5) OPERATOR
I I (1)
WASTEWATERIWATER
OPERATOR
(1) WASTEWATERlWA TER
- OPERATOR
PAINTER II (6), (4 pt)
-
I HEAVY EQUIPMENT
PAINTER 1 '--- OPERATOR
(1), (1 pt)
-
VI
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PUBLIC WORKS DEPARTMENT
PUBLIC WORKS
DIRECTOR
ASST. PUBLIC
WORKS DIRECTOR
I I I I
ADMINISTRATIVE STREETS & MAINTENANCE PARKS & BEAUTIFICATION PUBLIC WORKS
- DIVISION DIRECTOR -
ASSISTANT DIVISION CHIEF INSPECTOR
I
DISPATCHER CREW PARK
~
CHIEF RANGERS (5.0)
HEAVY EQUIPMENT CITY
CLERK I-- OPERATORS (3.0)
L-- GARDNER
PART TIME
I-- MECHANIC
GENL. MAINTENANCE
I-- WORKERS (5)
SIGN/BUILDING
- MAINT. WORKER
--
0\
CITY OF ATLANTIC BEACH
TOTAL REVENUES AND EXPENDITURES
GENERAL FUND
Total 2009 General Fund Revenues
l
~ ~.
.......-:
...--
'--- -------
"
',-----
-Taxes . Licenses and Permits . Intergovernmental
_Interfund Transfers D Fines and Forfeitures . Charges for Services
D Miscellaneous DAd Valorem Taxes
Total 2009 General Fund Expenses
1.76%
. City Administration DCommunity Development
II Building DGeneral Government
I!I Public Safety II Public Works
. Parks and Recreation
17
Where Your Tax Dollar Goes
School Board 7.5610
Duval County 5.1934
Water Management District 0.4158
Atlantic Beach 2.9974
Florida Inland Navigation 0.0345
Total 16.2021
CITY OF ATLANTIC BEACH
Office of the Property Appraiser FINAL 2008 Millages
Water
Management
District.
2.57%
Florida Inland
Navigation
0.21%
18
Summary of 2008 Final Millages
Urban
Service School Duval Water Inland
District District Board County Management Navigation Total
Neptune Beach 2.7154 7.561 0 5.1934 0.4158 0.0345 15.9201
Town of Baldwin 2.5550 7.561 0 6.9206 0.4158 0.0345 17.4869
Atlantic Beach 2.9974 7.561 0 5.1934 0.4158 0.0345 16.2021
Duval County 0.0000 7.5610 8.4841 0.4158 0.0345 16.4954
Jacksonville Beach 3.6940 7.561 0 5.1934 0.4158 0.0345 16.8987
CITY OF ATLANTIC BEACH
2008 Final Millages
18.0000
17.4869
17.5000 -
17.0000 -
16.5000 -
16.0000 -
15.5000 -
15.0000
Neptune Town of Atlantic Duval County Jacksonville
Beach Baldwin Beach Beach
19
Ten Year Operating Millage Comparison
1999 to 2008
4.000
3.500
3.000
2.500
f/)
= 2.000
:a:
1.500
1.000
0.500
0.000
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
IINeptune Beach 3.1021 2.7421 2.6400 2.9000 2.9000 2.9000 2.9000 2.9000 2.6460 2.7154
.Atlantlc Beach 3.1721 3.1721 3.0323 3.1721 3.0394 3.0394 2.9974 2.9974 2.9974 2.9974
-Jacksonville Beach 3.9071 3.9071 3.9071 3.9071 3.9071 3.9071 3.9071 3.9071 3.6556 3.6940
20
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
General Fund
Actual Actual Estimate Budget Increase
2005-2006 2006.2007 2007 -2008 2008-2009 (Decrease)
Cash Forward 4,256,110 5,019,719 5,140,749 5,248,312 107,563
Revenues
Taxes 5,249,254 5,561,620 6,001,094 5,928,750 (72,344)
Licenses and Permits 435,190 418,269 93,125 97,525 4,400
Intergovernmental Revenues 2,394,302 2,380,760 2,318,351 2,222,050 (96,301)
Charges for Services 1,494,112 1,526,019 1,562,819 1 ,577 ,429 14,610
Fines and Forfeitures 126,479 123,900 313,613 82,600 (231,013)
Miscellaneous 322,275 407,750 193,113 195,720 2,607
Interfund Transfers 463,709 247,411 392,033 395,800 3,767
Total Revenues 10,485,321 10,665,729 10,874,148 10,499,874 (374,274)
Other Financing Sources 147,736
Total Resources 14,741,431 15,833,184 16,014,897 15,748,186 (266,711 )
Expenditures
City Administration 1,986,815 2,191,537 2,259,188 2,678,911 419,723
Community Development 213,874 234,236 220,591 211,567 (9,024)
Building 245,904 158,669 0 0 0
General Government 349,027 978,182 1,063,027 1,724,943 661,916
Public Safety 4,208,446 4,428,809 4,555,898 4,628,634 72,736
Public Works 1,587,341 1,539,894 1,681,200 1,566,713 (114,487)
Parks and Recreation 1,002,602 1,161,108 986,681 1,194,261 207,580
DIVISION TOTALS 9,594,009 10,692,435 10,766,585 12,005,029 1,238,444
Other Financing Uses 127,703
Cash Reserves 5,019,719 5,140,749 5,248,312 3,743,157 ( 1 ,505,155)
Total Expenses and Cash 14,741,431 15,833,184 16,014,897 15,748,186 (266,711 )
Resource Allocation
Personal Services 5,839,982 6,226,677 6,290,540 6,788,721 498,181
Operating Expenses 3,225,057 3,296,392 3,322,817 3,450,973 128,156
Capital Outlay 528,970 569,366 507,934 465,335 (42,599)
Debt Service 0
Transfers 0 600,000 645,294 1,300,000 654,706
Total 9,594,009 10,692,435 10,766,585 12,005,029 1,238,444
21
City of Atlantic Beach
Summary of Revenues
General Fund
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Taxes and Franchise Fees
Real Estate Tax - Current 3,528,853 3,868,172 4,262,594 4,117,874 (144,720)
Real Estate Tax - Prior Year 979 0
Sub-Total Ad Valorem Taxes 3,529,832 3,868,172 4,262,594 4,117,874 (144,720)
Electric Franchise Fees 717,986 696,477 735,000 780,000 45,000
Gas Franchise 7,384 6,995 7,700 7,700 0
Sub-Total Franchise Fees 725,370 703,472 742,700 787,700 45,000
Electric Public Service Tax 372,226 363,285 370,000 392,000 22,000
Communication Tax 596,368 602,177 600,000 605,376 5,376
Gas Tax 23,710 22,413 24,800 24,800 0
Fuel Oil Tax 132 35 0
Sub-Total Utility Taxes 992,436 987,910 994,800 1,022,176 27,376
Penalties and Interest on Taxes 1,616 2,066 1,000 1,000 0
Total Taxes and Franchise Fees 5,249,254 5,561,620 6,001,094 5,928,750 (72,344)
Licenses and Permits
City Occupational Licenses 94,405 85,383 90,000 94,500 4,500
Building Permits 337,670 327,746 0 0 0
Other 3,115 5,140 3,125 3,025 (100)
Total Licenses and Permits 435,190 418,269 93,125 97,525 4,400
Intergovernmental Revenues
Municipal Revenue Sharing 481,474 475,622 410,000 414,353 4,353
Mobile Home License 9,339 8,981 11,600 11,000 (600)
Alcoholic Beverage Licenses 11,834 9,865 10,500 10,500 0
Half Cent Sales Tax 1,457,543 1,392,383 1,310,000 1,271,959 (38,041)
Motor Fuel Tax Rebate 4,478 3,948 4,000 4,000 0
F.E.MA Reimbursement 8,887 0 0
Duval County I Misc. Grants 4,550 1,470 1,177 0 (1,177)
Federal Justice Assistance Grant 98,317 43,250 (55,067)
Cost Reimbursment Proceeds 24,722 80,154 53,302 36,000 (17,302)
County Occupational Licenses 20,088 26,080 26,000 26,000 0
Duval County Shared Revenues 371,387 382,257 393,455 404,988 11,533
Total Intergovernmental 2,394,302 2,380,760 2,318,351 2,222,050 (96,301 )
22
City of Atlantic Beach
Summary of Revenues
General Fund
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Charges for Services
Internal Service Charges 1,324,156 1,350,761 1,369,621 1,379,729 10,108
911 Interlocal Agreement 83,294 86,000 88,580 91,200 2,620
Public Safety Fees 674 741 1,100 600 (500)
Department of Transportation 75,997 74,192 84,068 83,000 (1,068)
Reimb. of Fire Service Expenses 9,497 10,286 11,450 14,900 3,450
Animal Control Fees 494 4,039 8,000 8,000 0
Total Charges for Services 1,494,112 1,526,019 . 1,562,819 1,577,429 14,610
Fines and Forfeitures
Fines and Forfeitures 104,655 100,716 281,000 50,000 (231,000)
Parking Tickets 9,075 18,400 12,000 12,000 0
Violations of Ordinances 12,749 4,784 20,613 20,600 (13)
Total Fines and Forfeitures 126,479 123,900 313,613 82,600 -231,013
Miscellaneous Revenues
Interest Earnings 242,478 302,500 140,000 140,000 0
Special Assessments 3,798 1,520 0 (1,520)
Property Loss Reimbursements 7,641 33,067 5,000 5,000 0
Surplus Property Sales 6,075 9,788 18,536 10,000 (8,536)
Contributions and Sales 6,900 6,423 2,624 300 (2,324)
Other 55,383 55,972 25,433 40,420 14,987
Total Miscellaneous Revenues 322,275 407,750 193,113 195,720 2,607
Interfund Transfers
From Water Utility 81,150 83,585 98,060 93,800 (4,260)
From Sewer Utility 150,706 43,226 48,000 46,200 (1,800)
From Sanitation Utility 231,853 120,600 245,973 255,800 9,827
From Convention Dev. Tax Fund
From Gas Tax Fund
Other
Totallnterfund Transfers 463,709 247,411 392,033 395,800 3,767
Grand Total 10,485,321 10,665,729 10,874,148 10,499,874 -374,274
23
City of Atlantic Beach
Summary of Expenditures by Division
General Fund
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007 -2008 2008-2009 (Decrease)
City Administration
City Commission 52,454 51,557 47.561 48,076 515
City Manager 219,333 230,246 322,504 556,069 233,565
City Clerk 212,858 231,715 252,160 264,832 12,672
Finance and Administration 803,843 890,600 930,986 962,231 31,245
Information Technology 369,888 474,992 408,733 515,334 106,601
Human Resources 172,733 184,814 196,140 217,755 21,615
legal Counsel 155,706 127,613 101,104 114,614 13,510
Total 1,986,815 2,191,537 2,259,188 2,678,911 419,723
Planning and Zoning 213,874 234,236 220,591 211,567 -9,024
Building Department 245,904 158,669 0 0 0
General Government 349,027 978,182 1 ,063,027 1,724,943 661,916
Police Department
Administration 607,006 689,101 642,946 546,961 -95,985
Patrol 2,030,840 2,030,655 1,907,204 2,004,819 97,615
Crime Suppression Unit 16,092 90,198 163,804 155,762 -8,042
Detective 87,638 120,303 251,685 303,472 51,787
Dispatch 275,952 293,875 319,049 334,009 14,960
Animal Control 79,763 82,033 95,600 93,507 -2,093
School Crossing Guards 9,844 8,284 8,054 9,965 1,911
Total 3,107,135 3,314,449 3,388,342 3,448,494 60,152
Fire
Fire Control I Rescue 870,127 869,391 896,673 918,128 21 ,455
Lifeguards 172,338 181,167 206,164 194,897 -11,267
Total 1,042,465 1,050,558 1,102,837 1,113,025 10,188
Code Enforcement 58,846 63,802 64,719 67,115 2,396
Public Works
Administration 439,647 442,219 459,271 465,699 6,428
Fleet Maintenance 241,395 259,079 238,957 247,329 8,372
Streets and Road Maintenance 906,299 838,596 982,972 853,685 -129,287
1,587,341 1,539,894 1,681,200 1,566,713 -114,487
Parks and Recreation
Administration and Activities 327,531 397,378 382,507 455,294 72,787
Maintenance and Beautification 675,071 763,730 604,174 738,967 134,893
Total 1,002,602 1,161,108 986,681 1,194,261 207,680
Grand Total 9,594,009 10,692,435 10,766,585 12,005,029 1,238,544
24
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Special Revenue Funds
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007 -2008 2008-2009 (Decrease)
Cash Forward 1,542,890 1,606,902 2,012,159 1,206,424 (805,735)
Revenues
Community Dev. Block Grant 154,987 107,389 129,478 104,262 (25,216)
Convention Dev. Tax Fund 96,885 80,521 34,000 94,000 60,000
Better Jax Half Cent Sales Tax 785,280 788,987 725,000 699,370 (25,630)
Local Option Gas Tax Fund 542,482 556,133 517,000 530,872 13,872
Police Grant Funds 137,450 120,364 6,293 0 (6,293)
Police Special Revenue Funds 37,766 56,459 189,122 40,150 (148,972)
Tree Protection Fund 0 0 19,188 0 (19,188)
Total Revenues 1,754,850 1,709,853 1,620,081 1,468,654 (151,427)
Other Financing Sources 46,232 44,122 0 0 0
Total Resources 3,343,972 3,360,877 3,632,240 2,675,078 (957,162)
Expenditures
Community Dev. Block Grant 154,987 107,389 129,478 104,262 (25,216)
Convention Dev. Tax Fund 66,866 35,000 85,000 40,000 (45,000)
Better Jax Half Cent Sales Tax 602,880 517,350 1,536,060 680,000 (856,060)
Local Option Gas Tax Fund 655,064 511,978 624,385 613,500 (10,885)
Police Grant Funds 137,450 120,364 6,293 0 (6,293)
Police Special Revenue Funds 48,050 25,788 44,600 56,800 12,200
Tree Protection Fund 10,065 11 ,200 0 20,000 20,000
DIVISION TOTALS 1,675,362 1,329,069 2,425,816 1,514,562 (911,254)
Other Financing Uses 61,708 19,649 0 0 0
Cash Reserves 1,606,902 2,012,159 1,206,424 1,160,516 (45,908)
Total Expenses and Cash 3,343,972 3,360,877 3,632,240 2,675,078 (957,162)
Resource Allocation
Personal Services 73,760 91,670 0 0 0
Operating Expenses 473,988 331,481 359,600 391,800 32,200
Capital Outlay 802,246 410,270 619,650 204,262 (415,388)
Debt Service
Transfers 325,368 495,648 1,446,566 918,500 (528,066)
Total 1,675,362 1,329,069 2,425,816 1,514,562 (911,254)
25
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Enterprise Funds
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007 -2008 2008-2009 (Decrease)
Cash Forward 7,819,518 7,360,811 6,985,412 5,875,261 (1,110,151)
Revenues
Water Utility 2,828,602 2,801,864 2,748,670 2,987,772 239,102
Sewer Utility 3,902,681 3,701,160 3,871,340 4,298,303 426,963
Sanitation 1,309,275 1,464,137 1,830,500 1,880,500 50,000
Storm Water Utility 759,377 1,518,615 2,901,764 2,377,000 (524,764)
Building Code Enforcement 392,119 207,500 (184,619)
Utility Bond Construction 0 0 0 1,310,000 1,310,000
Total Revenues 8,799,935 9,485,776 11,744,393 13,061,075 1,316,682
Other Financing Sources 44,879 288,620 0 0 0
Total Resources 16,664,332 17,135,207 18,729,805 18,936,336 206,531
Expenditures
Water Utility 2,575,760 2,375,430 2,439,355 2,405,799 (33,556)
Sewer Utility 4,135,496 4,277,901 5,781,106 4,257,140 (1,523,966)
Sanitation 1 ,423,435 1,567,957 1,757,421 1,833,621 76,200
Storm Water Utility 1,102,407 1,920,140 2,617,101 3,739,029 1,121,928
Building Code Enforcement 259,561 292,218 32,657
Utility Bond Construction 0 0 0 1,310,000 1,310,000
DIVISION TOTALS 9,237,098 10,141,428 12,854,544 13,837,808 983,264
Other Financing Uses 66,423 8,367 0 0 0
Cash Reserves 7,360,811 6,985,412 5,875,261 5,098,528 (776,733)
Total Expenses and Cash 16,664,332 17,135,207 18,729,805 18,936,336 206,531
Resource Allocation
Personal Services 1,755,562 1,922,160 2,159,806 2,305,258 145,452
Operating Expenses 4,612,298 4,742,482 5,453,135 5,191,299 (261,836)
Capital Outlay 711 ,203 1,626,304 3,236,731 4,335,599 1,098,868
Debt Service 1 ,694,326 1,603,071 1,612,839 1,609,852 (2,987)
Transfers 463,709 247,411 392,033 395,800 3,767
Total 9,237,098 10,141,428 12,854,544 13,837,808 983,264
26
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Trust and Agency Funds
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007 -2008 2008-2009 (Decrease)
Cash Forward 11,579,592 12,894,701 15,466,346 16,079,924 613,578
Revenues
General Employee Pension 1,288,630 1,808,323 935,005 1,320,428 385,423
Police Employee Pension 828,690 1,172,645 574,841 812,280 237,439
Total Revenues 2,117,320 2,980,968 1,509,846 2,132,708 622,862
Other Financing Sources 0 472,197 0 0 0
Total Resources 13,696,912 16,347,866 16,976,192 18,212,632 1,236,440
Expenditures
General Employee Pension 397,121 447,904 464,168 485,152 20,984
Police Employee Pension 385,358 433,616 432,100 451,236 19,136
DIVISION TOTALS 782,479 881,520 896,268 936,388 40,120
Other Financing Uses 19,732 0 0 0 0
Cash Reserves 12,894,701 15,466,346 16,079,924 17,276,244 1 ,196,320
Total Expenses and Cash 13,696,912 16,347,866 16,976,192 18,212,632 1,236,440
Resource Allocation
Personal Services 702,284 845,657 862,583 866,483 3,900
Operating Expenses 80,195 35,863 33,685 69,905 36,220
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
0
Total 782,479 881,520 896,268 936,388 40,120
27
-
Governing Body
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Revenues:
General Fund Resources 52,454 51,557 47,561 48,076 515
Total Revenues 52,454 51,557 47,561 48,076 515
Expenses:
City Commission 52,454 51,557 47,561 48,076 515
Total Expenses 52,454 51,557 47,561 48,076 515
Resource Allocation:
Personal Services 40,062 41,487 37,261 37,326 65
Operating Expenses 12,392 10,070 10,300 10,750 450
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resource Allocation: 52,454 51,557 47,561 48,076 515
Summary of Authorized Positions
2007-2008 2008-2009
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
28
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-year 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 Boards, City Staff, and
citizens for Commission consideration.
29
Governing Body
City Commission
Actual Actual EstImate Budget Increase
2006-2006 2006.2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 36,997 38.292 34,462 34,507 45
Overtime
Special Pay
Sub-Total 36,997 38,292 34,462 34,507 45
Benefits
FICA 2,830 2,929 2,636 2,640 4
Pension
Health and life lllSUfance
WorKer and Unemploy Comp 235 266 163 179 16
Sub-Total 3,065 3,195 2,799 2,819 20
Total Wages and Benefits 40,062 41,487 37,261 37,326 65
OPERATING EXPENSES
Professional SelVices 25 50 100 50 (50)
Contract Services
Local Travel 170 116 300 300 0
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing 3,193 3,045 3,000 3,000 0
Advertising and Promotions
Other Current Charges 6,307 489 200 200 0
Office Supplies
Operating Supplies 898 900 900 0
Books, Training, Memberships 1,799 6,370 5,800 6,300 500
Internal Service Charges
Total Operating Expenses 12,392 10,070 10,300 10,750 450
CAPITAL OUTLAY
land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total CapItal Outlay 0 0 0 0 0
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 62,454 51,667 47,661 48,076 515
30
31
City Administration
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2005-2006 2006.2007 2007-2008 2008-2009 (Decrease)
Revenues:
General Fund Resources 1,934,361 2,139,980 2,211,627 2,630,835 419,208
Transfers 0 0 0 0 0
Total Revenues 1,934,361 2,139,980 2,211,627 2,630,835 419,208
Expenses:
City Clerk 212,858 231,715 252,160 264,832 12,672
City Manager 219,333 230,246 322,504 556,069 233,565
Finance and Accounting 803,843 890,600 930,986 962,231 31,245
Information Technology 369,888 474,992 408,733 515,334 106,601
Human Resources 172,733 184,814 196,140 217,755 21,615
Legal Counsel 155,706 127,613 101,104 114,614 13,510
Total Expenses 1,934,361 2,139,980 2,211,627 2,630,835 419,208
Resource Allocation:
Personal Services 1,326,940 1,469,092 1,579,242 1,896,406 317,164
Operating Expenses 514,991 501,935 524,537 575,674 51,137
Capital Outlay 92,430 168,953 107,848 158,755 50,907
Transfers 0 0 0 0 0
Total Resource Allocation: 1 ,934,361 2,139,980 2,211 ,627 2,630,835 419,208
Summary of Authorized Positions
2007-2008 , 2008-2009
City Clerk
City Clerk 1 1
Secretary / Records Clerk 1 1
Secretary 1 1
3 3
City Manager
City Manager 1 1
Assistant City Manager 1
Community Redevelopment Cooridinator 1 1
Administrative Assistant 1 1
3 4
Finance
Finance Director 1 1
Deputy Finance Director 1 1
Accountant 1 1
Purchasing Agent 1 1
Utility Billing Supervisor 1 1
Utility Specialist 1 1
Accounts Payable Clerk 1 1
Customer Service Super. 1 1
Customer Service Rep. 2 2
Meter Reader 2 2
12 12
Information Technology
Computer Network Manager 1 1
Computer Network and PC/Server Technician 2 2
3 3
Human Resources
Human Resources Director 1 1
Human Resources Assistant 1 1
2 2
Legal Counsel
City Attorney 1 1
Total 24 25
32
City Clerk
Purpose:
The City Clerk's Department is responsible for a variety of duties including those listed below.
. Administrative functions of the City Commission
. Secretary to the Code Enforcement Board
. Member of the Board Member Review Committee
. Custodian of official City records in accordance with State guidelines
. Processing and issuing local business tax receipts
. Conducting municipal elections
. Website Administrator
. Notarizing City Documents
. Preparing, maintaining, certifying and recording city liens with the County Clerk of
the Courts
Key Objective:
. Continue document imaging
. 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:
In Fall 2007, the City Clerk conducted both a Primary Election and a General (Run-oft)
Election. The City Clerk acted as the City's Supervisor of Elections which included providing
election information and time lines to citizens and candidates, qualifying the candidates,
monitoring required reports, preparing resolutions for approving election workers,
coordinating advertising, participating in canvassing and declaring the results, preparing
resolutions for certifying the results, and coordinating with individuals administering the oath
of office. In addition, two referendums were placed on the ballot. Both referendums required
prior research and coordination from the City Clerk.
During the election, the two referendums were voted on and passed, which approved changes
to future municipal elections in regards to the calendar/schedule and district representation.
The City Clerk will continue to perform and/or assist with various tasks necessary to transition
into districting.
FY -07 FY -06
53 62
275 371
152 185
870 886
42 89
33
City Administration
City Clerk
Actual Actual Estimate Budget Increase
PERSONAL SERVCES 2005.2006 2006.2007 2007.2008 2008.2009 (Decrease)
Wages
Salaries and Wages 100,606 115,007 126,182 134,793 8,611
Overtime 1,015 2,200 1,700 1,350 (350)
Special Pay 8,498 7,745 8,200 8,200 0
Sub-Total 110,119 124,952 136,082 144,343 8,261
Benefits
FICA 8,253 9,347 10,411 11,042 631
Pension 14,779 16,037 15,822 17 ,877 2,055
Health and Life Insurance 12,319 13,988 14,040 14,130 90
Worker and Unemploy Comp 531 682 491 685 194
Sub-Total 35,882 40,054 40,764 43,734 2,970
Total Wages and Benefits 146,001 165,006 176,846 188,077 11,231
OPERATING EXPENSES
Professional Services 75 172
Contract Services 12,654 5,337 12,368 1,800 (10,568)
Local Travel 185 365 300 400 100
Communications 1,681 1,532 1,300 1,500 200
Postage 82 410 500 500 0
Utilities
Rentals and Leases 300 500 500 0
Insurance
Repairs and Maintenance 2,499 5,541 3,000 3,000 0
Printing and Publishing 37,617 24,087 45,000 57,435 12,435
Advertising and Promotions
Other Current Charges 40 65 200 500 300
Office Supplies 922 987 1,000 1,600 600
Operating Supplies 5,260 3,436 5,500 3,765 (1.735)
Books, Training, Memberships 2,996 3,539 4,000 4,000 0
Intemal Service Charges
Total Operating Expenses 64,311 45,471 73,668 75,000 1,332
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 2,546 21,238 1,646 1,755 109
Total Capital Outlay 2,546 21,238 1,646 1,755 109
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 212,858 231,715 252,160 264,832 12,672
34
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 a long-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
Issues, Trends and Highlights:
. The salary and benefits for the Mayport Redevelopment Director and Assistant City
Manager are included in the budget for FY09.
35
City Administration
City Manager
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 153,822 161,609 203,650 365,566 161,916
Overtime 584 1,000 1,500 500
Special Pay 11,870 13,670 20,236 46,017 25,781
Sub-Total 166,276 175,279 224,886 413,084 188,198
Benefits
FICA 10,868 11,172 17,571 31,601 14,030
Pension 16,017 16,570 17,104 41,009 23,905
Health and Life Insurance 11,085 12,964 18,292 31,880 13,588
Worker and Unemploy Comp 826 977 2,651 4,696 2,045
Sub-Total 38,796 41,683 55,618 109,185 53,567
Total Wages and Benefits 205,072 216,962 280,504 522,269 241,765
OPERATING EXPENSES
Professional Services 197 200 500 300
Contract Services 23 35 0
Local Travel 31 300 500 200
Communications 2,497 2,062 2,200 4,100 1,900
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 200 200
Printing and Publishing 700 208 300 1,000 700
Advertising and Promotions
Other Current Charges 395 596 400 500 100
Office Supplies 445 91 500 1,000 500
Operating Supplies 2,224 1,159 16,000 12,500 (3,500)
Books, Training, Memberships 7,749 9,133 8,900 13,500 4,600
Internal Service Charges
Total Operating Expenses 14,261 13,284 28,800 33,800 5,000
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 12,000 (12,000)
Equipment 1,200 (1,200)
Total Capital Outlay 0 0 13,200 0 (13,200)
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 219,333 230,246 322,504 556,069 233,565
36
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
reporting, regulatory and management reporting, grant and pension financial reporting,
utility billing, purchasing, and vendor payables.
Key Objectives:
. 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 Highlights:
. Increased bid threshold from $10,000 to $25,000 to expedite purchase of large items
. Implemented banking product that allows for online bill pay through electronic funds
. Accelerated cash receipts from City of Jacksonville by receiving funds electronically
. Completed enterprise-wide software evaluation
. Worked with Utility Department and consultant on ordinance revision and accounting for
new impact fees, per State statute
. Worked with Building Department on set up of new enterprise fund to separately account
for fees and expenses associated with building code enforcement, per State statute
Workload Data
Measurement FY -07 FY -06 FY -05 FY -04
Utility Bills Generated 93,408 95,175 92,004 91,367
Delinquent Notices Generated 20,132 23,286 21,756 21,763
Final Bills Processed 2,031 1,853 2,712 2,743
Accounts Payable Checks Processed 5,720 5,689 5,827 5,871
Purchase Orders Processed 2,773 2,188 2,717 2,650
General Ledger Funds Maintained 25 27 27 29
Debt Instruments Managed 3 3 3 2
Grants Financially Administered 14 6 6 8
37
City Administration
Finance and Administration Department
Actual Actual Estimate Budget Increase
2005.2006 2006.2007 2007.2008 2008.2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 463,679 504,292 531,128 564,967 33,839
Overtime 5,333 5,491 4,500 4,125 (375)
Special Pay 10,054 35.354 20,000 18,000 (2,OOO)
Sub.Total 479,066 545,137 555,628 587,092 31,464
Benefits
FICA 36,098 40,647 43,000 44,913 1,913
Pension 64,420 64,991 64,033 71,428 7,395
Health and Life Insurance 46,328 54,024 63,173 62,087 (1,086)
Worker and Unemploy Camp 5,232 5,944 4,075 5.547 1,472
Sub-Total 152,078 165,606 174,281 183,975 9,694
Total Wages and Benefits 631,144 710,743 729,909 771,067 41,158
OPERATING EXPENSES
Professional Services 39.547 47,225 48,060 48.560 500
Contract Services 1,650 733 500 500 0
Local Travel 68 96 80 100 20
Communications 6,883 6,491 6,700 6,700 0
Postage 34,939 35,717 38,000 40,300 2,300
Utilities
Rentals and Leases 453 436 450 468 18
Insurance
Repairs and Maintenance 31,501 36,862 38,290 38,290 0
Printing and Publishing 25,562 24,295 26,000 25,000 (1,OOO)
Advertising and Promotions
Other Current Charges 103 29 0
Office Supplies 6,242 7,836 7,000 7,000 0
Operating Supplies 17,213 12,662 14,995 15,496 501
Books, Training, Memberships 8,538 7,475 9,000 8,750 (250)
Internal Service Charges
Total Operating Expenses 172,699 179,857 189,075 191,164 2,089
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehides
Equipment 12,002 (12,002)
Total Capital Outlay 0 0 12,002 0 ( 12,002)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 803,843 890,600 930,986 962,231 31,245
38
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, web,
and file servers; design and maintenance of the local and wide area networks
(LANs/W ANs) that connect the City offices and plants; support of all workstations,
laptops, printers, copiers, and telephone systems, and the evaluation and acquisition of all
IT assets used throughout the City.
Key Objectives:
. For FY09, upgrade the City's Enterprise Application System
. Implement an Automatic Vehicle Locator system for City vehicles
. Design and install a high speed network backbone to markedly improve server
and internet access speeds
. Replace key servers: mail, file, and backup servers
. Upgrade City user to the current Microsoft Office platform
Issues, Trends and Highlights:
. In FY08, performed a formal study to review the replacement of the City's
Enterprise Application system
. Upgraded the Enterprise Application software to the most current levels
. Updated the City's IT Disaster Plan
. Replaced the City's Internet firewall and email filter
. Expanded the data backup capability to include more servers and key
workstations
39
City Administration
Information Technology
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2006 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salanes and Wages 121,301 150,614 158,866 169,589 10,103
Overtime 3.103 2,057 2,500 1,275 (1,225)
Special Pay 4,917 5,957 2,900 1,000 (1,900)
Sub-Total 135,327 158,688 184,286 171,864 7,578
Benefits
FICA 9,981 11,729 12,354 13,148 794
Pension 26,076 20,048 19,923 22,491 2,568
Health and life Insurance 11,491 18,472 18,506 18,221 (285)
Worker and Unemploy Comp 945 906 614 860 246
Sub-Total 48,493 51,155 51,397 54,720 3,323
Total Wages and Benefits 183,820 209,843 215,683 226,584 10,901
OPERATING EXPENSES
Professional Services 344
Contract Services 19,380 15,283 15,000 16,500 1,500
Local Travel 229 87 500 500 0
Communications 8,297 8,899 11,000 14,000 3,000
Postage 37 39 250 250 0
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 36,179 40,645 48,000 62,700 14,700
Printing and Publishing 1,292 500 500 0
Advertising and Promotions
Other Current Charges
Office Supplies 730 747 800 800 0
Operating Supplies 17,643 36,643 21,000 23,500 2,500
Books, Training, Memberships 12,053 15,091 15,000 13,000 (2,000)
Total OperatIng Expenses 96,184 117,434 112,050 131,750 19,700
CAPITAL OUTLAY
Land
Buildings 2,434 4,065
Infrastructure Improvements
Vehicles
Equipment 87,450 143,650 81,000 157,000 76,000
Total CapItal Outlay 89,884 147,715 81,000 157,000 76,000
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund
Total Transfers 0 0 0 0 0
DIVISION TOTALS 389,888 474,992 408,733 515,334 106,601
40
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", Local 630 "White Collar" and
Police unions), and processing employee retirements.
Key Objectives:
. Recruit and hire the best possible applicants for employment.
. Complete contract negotiations with the City's three unions.
. Maintain the City's Personnel Policy and Procedures Manual.
. Maintain the City's Employee and Retiree payroll systems.
. Continue Supervisory training.
. Continue programs to promote employee wellness.
Issues, Trends and Highlights:
. Completed Blue Collar and White Collar Union contracts after impasse.
. General Employee pension vesting change to 10 years saving $14,500 annually.
. Police Union contract pending based upon change in Police Union from FOP to PBA.
. Restructured employee health insurance plans effective 10/01107 with City budget
increase reduced from 14.5% to 6.26% and budget need reduced by $69,347.
. Completed non-benefit insurance BID (RFP 07-3) saving $64,758 in premium renewal
over October 2006 and reducing budget need by $100,677.
. Completed two Citywide Supervisor training classes.
. Updated Human Resource WEB page.
. Implemented system to maintain Certificates of Insurance on vendors.
. Completed the 6th Annual Employee Picnic and Recognition in November 2007.
41
City Administration
Human Resources
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONALSERVCES
Wages
Salaries and Wages 109,724 115,549 121,281 127,851 6,570
Overtime 0 0
Special Pay 9,327 6,345 7,610 9,177 1,567
Sub-Total 119,051 121,894 128,891 137,028 8,137
Benefits
FICA 9,086 9,155 10,115 10,483 368
Pension 15,748 15,362 15,208 16,956 1,748
Health and Life Insurance 7,649 9,008 11,617 11,484 (133)
Worker and Unemploy Comp 569 677 465 645 180
Sub-Total 33,052 34,202 37,405 39,567 2,162
Total Wages and Benefits 152,103 156,096 166,296 176,595 10,299
OPERATING EXPENSES
Professional Services 3,583 8,000 14,700 6,700
Contract Services 5,904 9,297 9,464 8,000 (1,464)
Local Travel
Communications 920 819 900 900 0
Postage 159 77 150 150 0
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 6,406 4,540 4,675 4,675 0
Printing and Publishing 102 397 114 150 36
Advertising and Promotions
Other Current Charges (553) 15 2 0 (2)
Office Supplies 1,387 1,092 1,300 1,265 (35)
Operating Supplies 2,399 1,885 1,566 4,320 2,754
Books, Training, Memberships 3,906 7,013 3,673 7,000 3,327
Total Operating Expenses 20,630 28,718 29,844 41,160 11,316
CAPITAL OUTLAY
land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay 0 0 0 0 0
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 172,733 184,814 196,140 217,755 21,615
42
Legal Counsel
Purpose:
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 for
the municipality and all of its officers in matters relating to their official duties. The
attorney prepares 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 and 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 pension
issues is included in the Pension program.
43
City Administration
Legal Counsel
Actual Actual Estimate Budget Increase
2006-2006 2006-2007 2007-2008 2008.2009 (Decrease)
PERSONALSERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total 0 0 0 0 0
Benefits
FICA
Pension
Health and Ufe IllSlJTance 8,800 10,442 10,004 11,814 1,810
Worker and Unemploy Comp
Sub-Total 8,800 10,442 10,004 11,814 1,810
Total Wages and Benefits 8,800 10,442 10,004 11,814 1,810
OPERATING EXPENSES
Professional Services 145,817 116,489 90,300 102,000 11,700
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 1,089 682 800 800 0
Internal Service Charges
Total Operating Expenses 146,906 117,171 91,100 102,800 11,700
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay 0 0 0 0 0
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 166,706 127,613 101,104 114,614 13,610
44
45
General Government
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Revenues:
General Fund Resources 349,027 978,182 1,063,027 1,724,943 661,916 .
Convention Development 96,885 80,521 34,000 94,000 60,000
Half Cent Sales Tax 785,280 788,987 725,000 699,370 (25,630)
Debt Service 72,669 73,759 69,566 69,500 (66)
Capital Project Fund 0 0 333,000 335,000 2,000
Total Revenues 1,303,861 1,921,449 2,224,593 2,922,813 698,220
Expenses:
General Government 349,027 978,182 1,063,027 1,724,943 661,916
Convention Development 66,866 35,000 85,000 40,000 (45,000)
Half Cent Sales Tax 602,880 517,350 1,536,060 680,000 (856,060)
Debt Service 71,505 72,482 70,966 71,355 389
Capital Project Fund 0 0 0 660,000 660,000
Total Expenses 1,090,278 1,603,014 2,755,053 3,176,298 421,245
Resource Allocation:
Personal Services 82,672 94,885 103,323 145,636 42,313
Operating Expenses 317,687 318,297 354,410 319,307 (35,103)
Capital Outlay 638,414 280,350 451,060 710,000 258,940
Debt Service 71,505 72,482 70,966 71,355 389
Transfers 0 837,000 1,775,294 1,930,000 154,706
Total Resource Allocation: 1,110,278 1,603,014 2,755,053 3,176,298 421,245
Summary of Authorized Positions
2007 -2008 2008-2009
General Government
Building Official 0.20
Building Permits Technician I Clerk II 0.20
Receptionist I Permits Clerk 0.20
Painter II 1.00 1.00
Painter I 1.00 1.00
2.00 2.60
46
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 anyone distinct area, such as liability insurance,
and transfers from the General Fund to other programs to supplement operations are also
accounted for in this program area.
Issues, Trends and Highlights:
. A one-time $10,000 contribution to the Sulzbacher Center for a hope team van for the
beaches communities was made in 2007-08.
. A $184,619 transfer was made from the General Fund restricted reserve balance to the
newly-created Building Code Enforcement enterprise fund in 2007-08, as required by
Florida Statute, to accurately account for the fees generated from building code
enforcement activity.
. A $15,000 remodeling of the men's bathroom at City Hall was completed in 2007-08.
. Beginning in 2008-09, twenty percent (20%) of the receptionist function's salary and
benefits will be funded from this division.
. A $1,300,000 transfer from the General Fund unrestricted reserve balance to the Storm
Water Utility fund, to supplement funding for the Royal Palms drainage project, is
included in this budget.
47
General Fund
General Government
Actual Actual Estimate Budget Increase
2005-2006 2006.2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 56,399 64,123 67,647 98,778 31,131
0 0 400 15 (385)
Special Pay 0 1,609 800 1,720 920
Sub-Total 58,399 65,732 68,847 100,513 31,666
Benefits
FICA 4,210 4,845 5,297 7,689 2,392
Pension 8,055 8,106 8,482 13,100 4,618
Health and Life Insurance 9,937 11,784 17,106 20,603 3,497
Worker and Unemploy Comp 4,071 4,418 3,591 3,730 139
Sub-Total 26,273 29,153 34,476 45,123 10,647
Total Wages and Benefits 82,672 94,885 103,323 145,636 42,313
OPERATING EXPENSES .
Professional Services 3,000 0 (3,000)
Contract Services 16,076 15,762 21,200 21,700 500
Local Travel
Communications 4,048 3,331 3,500 3,480 (20)
Postage 9,611 9,188 9,300 9,300 0
Utilities 21,062 21,112 22,900 24,700 1,800
Rentals and Leases 3,012 3,012 3,012 3,012 0
Insurance 118,200 152,764 165,043 143,415 (21,628)
Repairs and Maintenance 26,329 41,176 51,500 37,000 (14,500)
Printing and Publishing 3,316 3,490 2,200 2,300 100
Other Current Charges 5,960 7,971 19,500 9,500 (10,000)
Office Supplies 2,325 2,609 2,400 2,400 0
Operating Supplies 10,401 12,882 10,855 12,500 1,645
Books, Training, Memberships 0 0 0 0
Aid to other Gov Agency 0 10,000 0 10,000 10,000
Total OperatIng Expenses 222,687 283,297 314,410 279,307 (35,103)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 43,668 0 0 0 0
Total Capital Outlay 43,668 0 0 0 0
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To Storm Water Utility 0 600,000 460,675 1,300,000 839,325
To Other Misc. 0 0 184,619 0 (184,619)
Total Transfers 0 600,000 645,294 1,300,000 654,706
DIVISION TOTALS 349,027 978,182 1,063,027 1,724,943 661,916
48
Convention Development Tax Fund
Purpose:
This program is funded through the levy of the local tourist development tax. The City
receives 2% of the collections on the rental of living quarters, net of a 1 % administrative
fee 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.
In addition to the uses described above, the City of Atlantic Beach, through Resolution
91~5, has authorized these funds to be used to acquire and develop municipal parks,
lifeguard stations, and! or athletic fields. Contributions to promote tourism in the beaches
communities is also an approved use of these funds.
Issues, Trends and Highlights:
. The City designated $290,000 of fund balance for the proposed purchase of the Buchman
Trust property for preservation purposes in 2007-08. An agreement could not be reached
with the owner of the property, so $245,000 of the original designation of fund balance
was released. The remaining $45,000 was designated to be used for public art.
. Next year, the City will again contribute $25,000 to the Beaches Historical Museum.
This is the fifth and final installment for the project.
. The City will continue to contribute $15,000 to the Chamber of Commerce to promote
tourism through their web site in 2008-09.
49
Convention Development Tax Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
, 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Cash Forward 156,365 184,732 237,915 186,915 (51,000)
Revenues
Convention Development Tax 89,810 70,032 30.000 90,000 60,000
Interest Earnings 7,075 9,789 4,000 4,000 0
Donations and Contributions 700
Transfer. In from Fund 131
Total Revenues 96,885 80,521 34,000 94,000 60,000
Other Financing Sources 7,662
Total Resources 253,250 272,915 271,915 280,915 9,000
Expenditures
Promotions 5,000 10,000 15,000 15,000 0
Atlantic Beach Elementry 25,000
Beaches Museum Installment 25,000 25,000 25,000 25,000 0
Skateboard Park
Welcome Sign 11 ,866
Beautification
Buckman Trust Property
Public Art 45,000 (45,OOO)
DIVISION TOTALS 66,866 35,000 85,000 40,000 (45,000)
Other Financing Uses 1,652
Ending Cash 184,732 237,915 186,915 240,915 54,000
Total Expenses and Cash 253,250 272,915 271,915 280,915 9,000
Resource Allocation
Operating Expenses 55,000 35,000 40,000 40,000 0
Capital Outlay 11 ,866 0 45,000 0 (45,000)
Transfers 0 0 0 0 0
Total 66,866 35,000 85,000 40,000 (45,000)
50
Half Cent Discretionary Sales Tax Fund
Purpose:
To provide for the collection and spending of the additional half cent sales tax. These
funds are 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:
. Mayport Road medians construction funds of $350,000 for FY08 were anticipated to be
spent by the end of the fiscal year for completion of this project.
. Approximately $28,000 was spent in FY08 to purchase and install a new emergency
communication center console in the existing police building.
. The FY08 budget provided $360,000 for the purchase of the Buchman Trust property for
conservation. An agreement could not be reached with the owner of the property, so
$335,000 was returned to unreserved fund balance. Part of the remaining $25,000 was
used for public art.
. A $300,000 transfer in FY09 will be used to support capital projects in the Storm Water
Utility fund.
. Design for Public Safety building renovations has begun. $330,000 was provided in the
FY08 budget as a transfer to the Governmental Capital Project Fund. An additional
$330,000 transfer is budgeted in FY09 to complete the funding for building design.
. Improvements to bridges in Howell Park are budgeted at $50,000.
. Beginning in FY10, the Half Cent Sales Tax revenue is proposed to be the source for debt
service payments on the Public Safety building, currently estimated at $457,000 per year.
51
Half Cent Discretionary Sales Tax Fund
Combined Summary of Revenues and Expenditures
Aetual Aetual Estimate Budget Inerease
2005.2006 2006.2007 2007.2008 2008.2009 (Decrease)
Restricted 1,002,807 1,126,899 1,414,879 603,819 (811,060)
Restricted/Designated
Cash Forward 1,002,807 1,12t,899 1,414,879 603,819 (811,060)
Revenues
Half Cent Sales Tax 741,335 723,303 700,000 674,370 (25,630)
Interest Earnings 43,805 65,684 25,000 25,000 0
Other 140 0
Total Revenues 785,280 788.987 725,.000 699,370 (25,.630)
Other Financing Sources 16,343
Total Resources 1,788,087 1,932,229 2,139,879 1,303,189 (836,690)
Expenditures
Operating Expenses
AB Elementry Improvements 20,000
Capital Outlay
Public Art 28,307 (28,307)
Communications Center Renovation 25,953 (25,953)
Plaza Entrance to Post Office 54,687
Bike Paths on Seminole to Plaza 58,973 76,804 0
Ped Paths - Orchard, W. Plaza 2,500 72,984 0
City Hall Expansion
Mayport Road Medians 55,858 350,000 (350,000)
Security Systems; Parks and Utilities 13,574
Welcome Sign / Landscaping
Public Safety Building Renovation 8,570 27,409 1,800 (1,800)
Mandalay Park Mail Box Median 16,066
Windscreens for City Buildings 15,933
Fivepoints Intersection Improvements 316,137 8,164 0
Russell Park Ball Field Lights 17,500 0
Howell Park Bridges 50,000 50,000
Sidewalks In Marsh Oaks area 77 ,489 0
Sidewalks on Francis, Royal and Sailfil 40,580 0
Transfers
To Storm Water Utility Fund 237,000 800,000 300,000 (500,000)
To Capital Project Fund 330,000 330,000 0
To Debt Service Fund
DIVISION TOTALS 602,880 517,350 1,536,060 680,000 (856,060)
Other Financing Uses 58,308
Restricted 1,126,899 1,414,879 603,819 623,189 19,370
Restricted/Designated
Ending Cash 1,126,899 1,414,879 603,819 623,189 19,370
Total Expenses and Cash 1,788,087 1,932,229 2,139,879 1,303,189 (836,690)
Resource Allocation
Operating 20,000 0 0 0 0
Capital Outlay 562,860 280,350 406,060 50,000 (356,060)
Transfers 0 237,000 1,130,000 630,000 (500,000)
Total Resources 602,880 517,350 1,536,060 680,000 (856,060)
52
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 Long-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
53
Debt Service Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2006-2006 2006-2007 2007.2008 2008.2009 (Decrease)
Cash Forward 76,101 n,265 78,542 n,142 (1,400)
Revenues
Transfer from General Fund
Transfer from Gas Tax Fund 70,000 70,648 68,566 68,500 (66)
Interest Earnings 2,669 3,111 1,000 1,000 0
Total Revenues 72,669 73,759 69,566 69,500 (56)
other Financing Sources
Total Resources 148,nO 151,024 148,108 146,642 (1,466)
DEBT SERVICE
Sun Trust. 1999 Refunding Revenue Bonds
Principal 50,066 53,213 53,925 56,680 2,755
Interest 21 .439 19,269 17,041 14,675 (2,366)
DIVISiON TOTALS 71,505 72,482 70,966 71,355 389
Other Financing Uses
Ending Cash 77 ,265 78,542 n,142 75,287 ( 1,855)
Total Expenses and Cash 148,nO 151,024 148,108 146,642 (1,466)
Resource Allocation
Debt Service 71,505 72,482 70,966 71,355 389
Total 71,505 72,482 70,966 71,355 389
54
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:
· The budget includes a transfer from the Half Cent Sales Tax Fund for the design of a
new public safety building.
55
Governmental Capital Project Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2005.2006 2006.2007 2007.2008 2008.2009 (Decrease)
Restricted 0 0 0 333,000 333,000
Restricted/Designated 0 0 0 0 0
Cash Forward 0 0 0 333,000 333,000
Revenues
Debt Proceeds
Transfer from Half Cent Sales Tax 330,000 330,000 0
Miscellaneous
Interest Earnings 3,000 5,000 2,000
Total Revenues 0 0 333,000 335,000 2,000
Other Financing Sources 0
Total Resources 0 0 333,000 668,000 335,000
Capital Outlay
Public Safety Building 660,000 660,000
Transfers
To General Fund
DIVISION TOTALS 0 0 0 660,000 660,000
Other Financing Uses 0
Restricted 333,000 8.000 (325,000)
Restricted/Designated
Ending Cash 0 0 333,000 8,000 (325,000)
Total Expenses and Cash 0 0 333,000 668,000 335,000
Resource Allocation
Capital Outlay 0 660,000 660,000
T ransters
Total Resources 0 0 0 660,000 660,000
56
57
Planning, Zoning and Building
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Revenues:
General Fund Resources 459,778 392,905 220,591 211,567 23,633
Building Code Enforcement 392,119 207,500 (5,216)
C.D.B.G. 154,987 107,389 129,478 104,262 (25,216)
Tree Protection 0 0 19,188 0 (19,188)
Total Revenues 614,765 500,294 761,376 523,329 (25,987)
Expenses:
Planning and Zoning 213,874 234,236 220,591 211,567 (9,024)
C.D.B.G. 154,987 107,389 129,478 104,262 (25,216)
Building 245,904 158,669 259,561 292,218 32,657
Tree Protection 10,065 11,200 0 20,000 20,000
Total Expenses 624,830 511,494 609,630 628,047 18,417
Resource Allocation:
Personal Services 301,478 331,546 385,782 415,627 29,845
Operating Expenses 214,303 79,358 94,370 105,558 11,188
Capital Outlay 109,049 100,590 129,478 106,862 (22,616)
Transfers 0 0
Total Resource Allocation: 624,830 511,494 609,630 628,047 18,417
Summary of Authorized Positions
Allocation 2007-2008 2008-2009
Planning and Zoning
Community Development Director 1.00 1.00
Building Official 0.20 0.00
Planner II 1.00 1.00
Board Liason 1.00 1.00
Receptionist I Permits Clerk 0.50 0.00
Building Permits Technician I Clerk II 0.50 0.00
4.20 3.00
Building
Building Official 0.80 0.80 0.80
Deputy Building Official 1.00 1.00
Building Permits Technician I Clerk \I 0.80 0.50 0.80
Receptionist I Permits Clerk 0.80 0.50 0.80
2.80 3.40
Total 7.00 6.40
58
Planning and Zoning
Purpose:
The Planning, Zoning and Community Development Department administers
zoning and land use related functions of the City including: implementation and
amendment 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; administers the tree protection ordinance; provides staff support to
the Community Development Board and the Tree Conservation Board and
implements studies, programs, and special projects as directed by the City
Manager and City Commission. The Department also serves as City liaison with
the Northeast Florida Regional Council, the Department of Community Affairs,
and other State and Federal regulatory agencies as appropriate, and provides staff
support to the Community Development Board. Performs all administrative
functions associated with department activities and objectives.
Key Objectives:
. Continue process or preparing state-mandated Evaluation and Appraisal Report
(the EAR) of the Comprehensive Plan and subsequent amendments. Technical
assistance will continue to be required for collection and analysis of transportation
data, coastal and environmental information.
. Mayport Road Corridor Revitalization efforts - At the direction of City
Commission, establish regulations and implement a residential rental licensing
and inspection program with the goal of improving housing conditions in the
neighborhoods along the Mayport Road Corridor.
Issues, Trends and Highlights:
. Several high profile development projects and controversial zoning applications
occupied a significant amount of staff time during the previous year, and will
continue to do so during FY09.
59
General Fund
Planning and Zoning
Actual Actual EstImate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 98,479 151,248 137,763 147,298 9,535
Overtime 31 15 0 0 0
Special Pay 2,417 3,143 750 300 (450)
Sub-Total 100,927 154,406 138,513 147,598 9,085
Benefits
FICA 8,371 12,471 10,600 11,291 691
Pension 16,421 24,335 17,530 19,150 1,620
Health and Life Insurance 9,491 13,137 11,620 13,463 1,843
Worker and Unemploy Comp 1,603 2,046 528 965 437
Sub-Total 35,886 51,989 40,278 44,869 4,591
Total Wages and Benefits 136,813 206,395 178,791 192,467 13,676
OPERATING EXPENSES
Professional Services 53,347 8,212 30,000 5,000 (25,000)
Contract Services 12,658 1,362 500 500 0
Local Travel 40 100 200 100
Communications 518 730 1,500 1,500 0
Postage 133 92 200 100 (100)
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 2,090 2,150 2,200 2,200 0
Printing and Publishing 2,787 5,233 1,700 3,000 1,300
Advertising and Promotions
Other Current Charges 45 100 100 0
Office Supplies 1,315 1,286 1,000 1,000 0
Operating Supplies 2,134 5,194 2,000 3,000 1,000
Books, Training, Memberships 2.079 3,497 2,500 2,500 0
Internal Service Charges
Total Operating Expenses 77,061 27,841 41,800 19,100 (22,700)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
TotalCaphalOuUay 0 0 0 0 0
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 213,874 234,236 220,591 211,5&7 (9,024)
60
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.
Key Objectives:
. Continue to fund infrastructure and neighborhood improvements within the
CDBG Project Area, with a focus on provision of sidewalks, street enhancements
and other neighborhood improvements that improve the physical character of
neighborhoods and the quality of life within the overall CDBG project area.
Issues, Trends and Highlights:
Recommended changes to the FY 2007-08 projects and the newly recommended FY
2008-2009 projects are described as follows:
. The George Street sidewalk remains a high priority, and staff recommends that this
project be approved at an estimated cost of $ $44,000.
. The tennis court in Donner Park remains a high priority, and staff recommends expanding
the project at an approximate cost of $147,000 to include additional Donner Park
improvements to include two tennis courts with lighting, fences, benches, a covered
shelter, a drinking water fountain, some type of secure storage for equipment, sod and
irrigation, and a possibly a section of sidewalk. Some of these accessory activities might
need to scaled-back based upon final costs and bids, but Public Works believes that these
are reasonable estimates. We collectively believe that these enhancements at Donner
Park will be a major contribution to neighborhood improvement in this area. Initial
reaction from the community has been very positive.
. If there are residual funds, staff recommends extending sidewalks down Dutton Island
Road toward Lake View Court as funding allows..
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.
61
Community Development Block Grant
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Cash Forward 0 0 0 0 0
Revenues
Grant Proceeds 154,987 107,389 129,478 104,262 (25,216)
Total Revenues 154,987 107,389 129,478 104,262 (25,216)
Other Financing Sources 0 0
Total Resources 154,987 107,389 129,478 104,262 (25,216)
Expenditures
Salaries and Benefits
Operating Expenses
Contract Services
Operating Supplies 1,831
Aid to Private Citizens 60,129 6,799
Capital Outlay
Infrastructure Improvements 93,027 100,590 129,478 104,262 (25,216)
Equipment
Land
DIVISION TOTALS 154,987 107 ,389 129,478 104,262 (25,216)
Other Financing Uses
Ending Cash 0 0 0 0 0
Total Expenses and Cash 154,987 107,389 129,478 104,262 (25,216)
Resource Allocation
Personal Services 0 0 0 0 0
Operating Expenses 61,960 6,799 0 0 0
Capital Outlay 93,027 100,590 129,478 104,262 (25,216)
154,987 107,389 129,478 104,262 (25,216)
62
Building
Purpose:
The Building Department provides efficient and effective professionally certified services for the
enforcement of the adopted Florida Building Code related to building, mechanical, plumbing,
electrical, flood control, energy efficiency and handicapped accessibility. The department also
coordinates enforcement and compliance of development regulations with City Zoning, City
Public Works, City Utilities, Jacksonville Fire Department and State of Florida Agencies such as
the Health Department, Department of Environmental Regulation, Department of Business and
Professional Regulation and Army Corp of Engineers. Our goal is to help homeowners, licensed
contractors, architects and engineers properly navigate through the State of Florida driven
building permitting process. The Building Department is also responsible for enforcing portions
of the City adopted International Property Maintenance Code relating to dangerous and
substandard buildings. The department is also responsible for supervision of plumbing, electrical,
mechanical and structure maintenance of the City Hall and Council Chambers. The department
also provides administrative support to other City departments and programs where needed.
Key Objectives:
. Be helpful to applicants trying to obtain permitting approval by providing necessary
information concerning process.
. Increase activities related to the Federal Emergency Management Agency's Community
Rating System to reduce flood insurance rates for property owners.
. Pursue condemnation program for dangerous and substandard buildings that are located
throughout the City.
Issue, Trends and Highlights:
. Accounted for Building Department activity in a separate Enterprise Fund starting in
FY08, so all fees collected for building code enforcement activity will be used to fund
department expenditures, in accordance with State guidelines.
. Move 20% of the receptionist function's salary and benefits to the General Government
division in the General Fund.
. Increase information on City website for citizens and applicants relating to the building
permitting process.
. Maintain professional certification by participating in programs related to building codes,
particularly Green Building.
. Improve contractor awareness of neighborhoods / safety via enforcement of the site-
management ordinance.
. Continue to review daily operations to determine if more effective and efficient methods
could be used to improve customer service.
Workload Data
Activity FY-08 (est.) FY -07 FY -06 FY -05
Permits Reviewed and Issued 1,799 1,952 2,352 2,539
Plan Reviews 409 *424 1,062 1,116
Inspections 3,005 3,100 3,624 3,840
*number was reduced due to reroofing permits not being reauired for plan review. 63
Building Code Enforcement
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2005-2006 2006.2007 2007-2008 2008-2009 (Decrease)
Restricted 0 64,890 64,890
Operating Cash 0 67,668 67,668
Cash Forward 0 0 0 132,658 132,668
Revenues
Building Permit Fees 170,000 170,000 0
Plan Check Fees 35,000 35,000 0
Re-inspection Fees 2,000 2,000 0
Radon Gas Fee 50 50 0
Construction Surcharge 100 100 0
Interest Earnings 350 350 0
Transfer from General Fund 184,619 0 (184,619)
Miscellaneous Revenues
Total Revenues 0 0 392,119 207,500 (184,619)
Other Financing Sources
Total Resources 0 0 392,119 340,058 (52,061)
EXDendltures
Building Code Enforcement 0 0 259,561 292,218 32,657
DIVISION TOTALS 0 0 259,581 292,218 32,657
Other Financing Uses
Restricted 64,890 72,404 7,514
Operating Cash 67,668 (24,564) (92,232)
Ending Cash 0 0 132,558 47,840 (84,718)
Total Expenses and Cash 0 0 392,119 340,058 (52,061)
Resource Allocation
Personal Services 0 0 206,991 223,160 16,169
Operating Expenses 0 0 52,570 66,458 13,888
Capital Outlay 0 0 0 2,600 2,600
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resources 0 0 269,561 292,218 32,657
AUTHORIZED PERSONNEL
Position Allocation 2007-2008 2008-2009
Building Official 0.80 0.80
Deputy Building Official 1.00 1.00
Building Permits Technician I Clerk II 0.50 0.50 0.80
Receptionist I Permits Clerk 0.50 0.50 0.80
64
Building Code Enforcement Fund
Building
Actual Actual Estimate Budget Increase
2006-2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salafies and W~ '142,00'1 '163.25'1 2'1,'190
Overtime 100 60 (40)
Special Pay 5,000 480 (4,520)
Sub-Total 0 0 147,161 163,791 16,630
Benefits
FICA 13,362 12,530 (832)
Pension 15,830 21,651 5,821
Health and Life Insurance 25,636 21,135 (4,503)
Worker and Unemploy Comp 5,000 4,052 (948)
Sub-Total 0 0 59,830 69,369 (461)
Total Wages and Benefits 0 0 206,991 223,160 16,169
OPERATING EXPENSES
Professional Services 530 150 (380)
Contract Services 30,000 5,000 (25,000)
Local Travel 200 200 0
Communications 2.000 2.000 0
Postage 500 225 (275)
Utilities
Rentals and Leases
Insurance 1,608 1.608
Repairs and Maintenance 2,940 6,118 3,178
Printing and Publishing 2,100 2,500 400
Advertising and Promotions
Other Current Charges 0
Office Supplies 1 ,400 800 (600)
Operating Supplies 6,600 4,800 (1.800)
Books, Training. Memberships 6,300 4,250 (2,050)
Internal Service Charges 38,807 38,807
Total Operating Expenses 0 0 52,570 66,458 13,888
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 2,600 2,600
Total Capital Outlay 0 0 0 2,600 2,600
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 0 259,581 292,218 32,667
65
General Fund
Building
Actual Actual Estimate Budget Increase
2005-2006 2006.2007 2007.2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 108,878 81,613 0
Overtime 98 15 0
Special Pay 9,389 596 0
Sub-Total 118,365 82,224 0 0 0
Benefits
FICA 8,755 6,597 0
Pension 18,820 23,996 0
Health and Ufe Insurance 9,583 6,318 0
Worker and Unemploy Camp 9,142 6,016 0
Sub-Total 46,300 42,927 0 0 0
Total Wages and Benefits 164,665 125,151 0 0 0
OPERATING EXPENSES
ProfessIonal ServIces 185 124 {}
Contract Services 47,649 19,687 0
Local Travel 5 0
Communications 2,909 3,501 0
Postage 198 0
Utilities 0
Rentals and Leases 0
Insurance 0
Repairs and Maintenance 2,306 2,309 0
Printing and Publishing 3,139 1,760 0
Advertising and Promotions 0
Other Current Charges 159 11 0
Office Supplies 1,538 1,528 0
Operating Supplies 5,387 2,233 0
Books, Training, Memberships 1,747 2,360 0
Internal Service Charges 0
Total Operating Expenses 65,217 33,518 0 0 0
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 16,022
Equipment
Total CapItal Outlay 16,022 0 0 0 0
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 245,904 158,669 0 0 0
66
Tree Protection Fund
Purpose:
To provide funding to ensure compliance with Chapter 23 of the Code of
Ordinances 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, Trends and Highlights:
. Use available tree mitigation funds annually to re-establish canopy on private
property through Beautification Committee tree giveaway program.
. Deposited approximately $13,000 from the Storm Water Drainage Fund for tree
mitigation related to the Hopkins Creek Regional Retention Facility construction
project.
Workload Data:
. These funds are requested through the City Commission as projects arise and
meet the requirements of the ordinance. They are primarily expended under the
recommendations of the Tree Conservation Board, the Beautification Advisory
Committee and the City Manager.
67
Tree Protection Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Cash Forward 30,979 20,913 9,713 28,901 19,188
Revenues
Tree Mitigation Proceeds 19,188 (19,188)
Contributions/Donations
Total Revenues 0 0 19,188 0 (19,188)
Other Financing Sources
Total Resources 30,979 20,913 28,901 28,901 0
expenditures
Contract Services 10,065 11,200 0 20,000 20,000
Operating supplies
DIVISION TOTALS 10,065 11,200 0 20,000 20,000
Other Financing Uses 1
Ending Cash 20,913 9,713 28,901 8,901 (20,000)
Total Expenses and Cash 30,979 20,913 28,901 28,901 0
Resource Allocation
Personal Services 0 0 0 0 0
Operating Expenses 10,065 11,200 0 20,000 20,000
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
10,065 11,200 0 20,000 20,000
68
69
Public Safety
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008.2009 (Decrease)
Revenues:
General Fund Resources 4,208,446 4,428,809 4,555,898 4,628,634 72,736
Police Grants 137,450 120,364 6,293 0 (6,293)
Police Trust 37,766 56,459 189,122 40,150 (148,972)
Total Revenues 4,383,662 4,605,632 4,751,313 4,668,784 (82,529)
Expenses:
Police Services 3,107,135 3,314,449 3,388,342 3,448,494 60,152
Police Grants 137,450 120,364 6,293 0 (6,293)
Police Trust 48,050 25,788 44,600 56,800 12,200
Rescue Services 1,042,465 1,050,558 1,102,837 1,113,025 10,188
Code Enforcement 58,846 63,802 64,719 67,115 2,396
Total Expenses 4,393,946 4,574,961 4,606,791 4,685,434 78,643
Resource Allocation:
Personal Services 2,970,851 3,098,301 3,096,028 3,184,306 88,278
Operating Expenses 1,251,266 1 ,283,860 1,312,603 1,370,548 57,945
Capital Outlay 171,829 192,800 198,160 130,580 (67,580)
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resource Allocation: 4,393,946 4,574,961 4,606,791 4,685,434 78,643
Summary of Authorized Positions
Allocation 2007 -2008 2008-2009
Police
Public Safety Director 0.9
Police Chief 1.0
Deputy Police Chief 1.0
Lieutenant 2.0 2.0
Sergeant 5.0 5.0
Detective 4.0 4.0
Patrol Officer 17.0 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
Police Records Clerk - (Part Time) 1.0
Property Evidence Records Clerk 1.0 1.0
Animal Control Officer 2.0 2.0
School Crossing Guard - (Part Time) 2.0 2.0
43.9 44.0
Fire, Rescue and Lifeguard Operations
Public Safety Director 0.1
Life Guard Captain - (Part Time) 2.0 2.0
Lifeguard Lieutenant - (Part Time) 4.0 4.0
Lifeguards - (Part Time) 12.0 12.0
18.1 18.0
Code Enforcement
Code Enforcement Officer 1.0 1.0
Total Public Safety 63.0 63.0
70
Police
Purpose:
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, timely response to problems and relentless pursuit of criminals, while
always respecting each person's Constitutional Rights and personal dignity. Our
focus is to improve the quality of life in the City of Atlantic Beach by maintaining
community partnerships that promote safe streets and neighborhoods.
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 911 calls for police, fire, and
emergency medical responses.
Key Objectives:
. The major strategic initiative for the City of Atlantic Beach and the Police
Department is to develop and begin implementation of an improvement plan for
the Mayport Road corridor. Additional police resources will be allocated to this
area as part of an overall City Wide revitalization effort.
. Continue the increased traffic enforcement throughout the city, with an emphasis
on Speed and DUI enforcement and collision reductions in number and severity.
. Continue the implementation of technology improvements including mobile video
cameras, computers, mobile printers, crime analysis mapping, GPS tracking 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 additional supervisory training for officers and supervisors for staff
development and in preparation for future assignments and responsibilities. Seek
and utilize grant funding for emergency preparedness initiatives.
71
Issues, Trends and Highlights:
. Atlantic Beach has the lowest per capita crime rate in Duval County and is lower
than the state average. The police department continues to have an excellent
emergency response time.
. Crime Suppression Unit, funded with grant funds, has continued to address
specific problem areas especially Mayport Road re: drugs and prostitution.
. There was a 15.7% increase in call volume between 2003 and 2006. The large
increase between 2006 and 2007 was primarily attributable to a Computer
Automated Dispatch system, which more effectively tracks all activity.
. Successful grants were obtained with Department of Justice, Florida Division of
Emergency Management Bureau of Preparedness and Justice Assistance Grants.
. The Police Department has utilized grant funding from the State Justice
Assistance Grant for several years to cover the salary costs of the Crime
Suppression Unit. The Crime Suppression Unit is comprised of two (2) detectives
that focus on illegal narcotics, prostitution, and violent crimes in the Mayport
Road Corridor. In the past year, the federal funding flowing to the State for these
grants was reduced by 66%. For this reason, the 2007-08 funding of $98,317 has
been reduced to $43,455 for 2008-09.
. The Public Safety Director position and related salary and benefits were
eliminated in FY09.
Workload Data
Activity 2004 2005 2006 2007
A vg Emergecy Response Time in minutes Under 3 2.367 2.704 2.346
Total Crime Rate per 1,000 population 38.68 32.49 38.54 43.02
Arrests 849 1,044 917 1,173
Drug related Arrests 167 395 332 354
Responses 23,354 25,793 26,483 35,710
Traffic Citations 4,812 6,868 6,491 6,583
Index Crimes 538 457 541 603
72
Police Division
Divisional Summary of General Fund
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Resource Allocation
Personal Services 2,687,306 2,779,342 2,861,277 2,954,024 92,747
Operating Expenses 312,981 369,605 361,065 370,970 9,905
Capital Outlay 106,848 165,502 166,000 123,500 (42,500)
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total 3,107,135 3,314,449 3,388,342 3,448,494 60,152
Expenses:
Administrative 607,006 689,101 642,946 546,961 (95,985)
Patrol 2,030,840 2,030,655 1,907,204 2,004,819 97,615
Crime Suppression 16,092 90,198 163,804 155,762 (8,042)
Investigations 87,638 120,303 251,685 303,472 51,787
Dispatch 275,952 293,875 319,049 334,009 14,960
Animal Control 79,763 82,033 95,600 93,507 (2,093)
School Guard 9,844 8,284 8,054 9,965 1,911
Total Expenses 3,107,135 3,314,449 3,388,342 3,448,494 60,152
Summary of Authorized Positions
Allocation 2006-2007 2007 -2008
Pollee
Public Safety Director 90% 0.9
Police Chief 1.0
Deputy Police Chief 1.0
Lieutenant 2.0 2.0
Sergeant 5.0 5.0
Detective 4.0 4.0
Patrolman 17.0 17.0
Administrative Assistant 1.0 1.0
Communications Supervisor 1.0 1.0
Emergency Communications Officer 5.0 5.0
Secretary 1.0 1.0
Records Specialists I Clerk 2.0 2.0
Records Clerk Part - Time 1.0
Animal Control Officer 2.0 2.0
School Crossing Guard 2.0 2.0
43.9 44.0
73
General Fund
Police Administration
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 262,592 287,657 296,000 247,358 (48,642)
Overtime 3,549 8,648 8,000 3,000 (5,000)
Special Pay 61,048 24,159 27,000 6,760 (20,240)
Sub-Total 327,189 320,464 331,000 257,118 (73,882)
Benefits
FICA 23,490 22,495 25,502 19,670 (5,832)
Pension 51,586 54,829 43.701 33,448 (10,253)
Health and Ufe Insurance 19,545 28,959 22,763 20,395 (2,368)
Worker and Unemploy Camp 12,077 9,261 8,025 5,080 (2,945)
Sub.Total 106,698 115,544 99,991 78,593 (21,398)
Total Wages and Benefits 433,887 436,008 430,991 335,711 (95,280)
OPERATING EXPENSES
Professional Services 3.299 4,501 4,600 5 , ()(}{} 400
Contract Services 23,468 36,085 40,000 32,500 (7,500)
Local Travel 16
Communications 26,945 60,154 49,000 51,700 2,700
Postage 545 786 800 800 0
Utilities 12,837 13,988 14,500 15,150 650
Rentals and Leases 1,219 1,405 2,300 2,500 200
Insurance
Repairs and Maintenance 28,500 39,988 42,250 45,000 2,750
Printing and Publishing 6,942 11,822 10,000 10,000 0
Advertising and Promotions 1,795
Other Current Charges 2,909 3,265 1,000 3.000 2,000
Office Supplies 7,799 8,695 8,500 8,000 (500)
Operating Supplies 42,407 41,275 30,105 37,600 7,495
Books, Training, Memberships 16,249 10,294 7,000 0 (7,000)
Total Operating Expenses 173,119 234,069 210,055 211,250 1,195
CAPITAL OUTLAY
land
Buildings
Infrastructure Improvements
Vehicles
Equipment 19,024 1,900 (1,900)
Total Capital Outlay 0 19,024 1,900 0 (1,900)
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 607,006 689,101 642,946 546,961 (95,9851
74
General Fund
Police Patrol
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 1,041,751 1,002,759 960,000 1,106,928 146,928
Overtime 126,455 166,189 142,400 81,000 (61,400)
Special Pay 106,080 92,306 75,646 89,622 13,976
Sub-Total 1,274,286 1,261,254 1,178,046 1,277 ,549 99,603
Benefits
FICA 98,719 93,518 90,121 97,733 7,612
Pension 217,295 235,837 156,337 188,437 32,100
Health and Ufe Insurance 135,009 128,293 158,865 151,344 (7,521)
Worker and Unemploy Comp 77,096 60,028 50,535 57,956 7,421
Sub-Total 528,119 617,676 466,858 495,470 39,612
Total Wages and Benefits 1,802,406 1,778,930 1,633,904 1,773,019 139,115
OPERATING EXPENSES
Professional Services
Contract Services 172 153 100 (100)
Local Travel
Communications
Postage
Utilities
Rentals and Leases 2,237 2,317 2,600 3,100 500
Insurance
Repairs and Maintenance 9,264 9,142 7,000 7,500 500
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 100,961 97,271 100,000 123,200 23,200
Books, Training, Memberships 8,953 4,388 3,000 0 (3,000)
Internal Service Charges
Total Operating Expenses 121,587 113,271 112,700 133,800 21,100
CAPITAL OUTLAY
land
Buildings
Infrastructure Improvements
Vehicles 65,940 87,603 150,000 78,000 (72,000)
Equipment 40,908 50,851 10,600 20,000 9,400
Total Capital Outlay 106,848 138,454 160,600 98,000 (62,600)
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 2,030,840 2,030,655 1,907,204 2,004,819 97,615
75
General Fund
I Police Crime Suppression Unit
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 25,728 84,000 90,956 6,956
Overtime 11 ,667 7,674 8,000 6,225 (1,775)
Special Pay 12,800 14,000 4,360 (9,640)
Sub-Total 11,667 46,202 106,000 101,541 (4,459)
Benefits
FICA 918 6,945 9,200 7,768 (1,432)
Pension 11,938 13,367 14,268 901
Health and Life Insurance 5,275 14,201 15,793 1,592
Worker and Unemploy Comp 4,408 4,336 4,391 55
Sub-Total 918 28,566 41,104 42,220 1,116
Total Wages and Benefits 12,585 74,768 147,104 143,762 (3,342)
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases 1,895 7,200 7,500 300
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 1,095 1,596 1,500 1,500 0
Books, Training, Memberships 412 1,915 500 0 (500)
Investigations 2,000 2,000 4,000 3,000 (1,000)
Total Operating Expenses 3,507 7,406 13,200 12,000 (1,200)
CAPIl AL OUlLA Y
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 8,024 3,500 (3,500)
Total Capital Outlay 0 8,024 3,500 0 (3,500)
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 16,092 90,198 163,804 155,762 (8,042)
76
General Fund
Police Investigations
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 48,599 62,650 147.000 179.677 32.677
Overtime 1,572 7,905 15.000 5.250 (9.750)
Special Pay 13.798 20,204 22.154 23.220 1.066
Sub-Total 63,969 90,759 184,154 208,147 23,993
Benefits
FICA 4.883 6,691 15,080 15.923 843
Pension 9.142 10,371 24,376 28,186 3.810
Health and Ufe Insurance 3.831 5.169 14,206 14.284 78
Worker and Unemploy Comp 3.477 4,093 7.369 8.432 1.063
Sub-Total 21 ,333 26,324 61,031 66,825 5,794
Total Wages and Benefits 85,302 117,083 245,185 274,972 29,787
OPERATING EXPENSES
Professional SeN\ces
Investigations 58 2.000 (2.000)
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges I Investigations
Office Supplies
Operating Supplies 2,277 1,561 3,000 3.000 0
Books. Training. Memberships 59 1.601 1.500 0 (1.500)
Total Operating Expenses 2,336 3,220 6,500 3,000 (3,500)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 25,500 25.500
Equipment
Total Capital Outlay 0 0 0 25,500 25,500
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 87,638 120,303 251,685 303,472 51,787
77
General Fund
Police Dispatch
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 185,308 197,871 215,000 236,872 21,872
Overtime 24,590 25,851 22,000 11,550 (10,450)
Special Pay 8,290 10,661 8,100 8,340 240
Sub-Total 218,188 234,383 245,100 256,762 11,662
Benefits
FICA 16,437 17,680 18,900 19,642 742
Pension 16,653 17,031 16,602 22,446 5,844
Health and Ufe Insurance 21,344 21,512 35,845 33,321 (2,524)
Worker and Unemploy Comp 1,066 1,286 902 1,239 337
Sub-Total 55,500 57,509 72,249 76,647 4,398
Total Wages and Benefits 273,688 291,892 317,349 333,409 16,060
OPERATING EXPENSES
Professional SeNices
Contract SeNices
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing 760 59 100 0 (100)
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 398 1,232 600 600 0
Books, Training, Memberships 1,106 692 1,000 0 (1.000)
Internal SeNice Charges
Total Operating Expenses 2,264 1,983 1,700 600 (1,100)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay 0 0 0 0 0
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 275,952 293,875 319,049 334,009 14,960
78
General Fund
Police Animal Control
Actual Actual Estimate Budget Increase
2005-2006 2006.2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 47,132 49,363 52,500 57,493 4,993
Overtime 2,753 4,080 3,500 2,625 (875)
Special Pay 1 ,438 719 1,500 400 (1.100)
Sub-Total 51,323 54,162 57,500 60,518 3,018
Benefits
FICA 3,925 4,143 4,400 4,630 230
Pension 7,144 7,437 6,645 7,625 980
Health and Life Insurance 5,926 4,877 9,255 9,321 66
Worker and Unemploy Camp 1,417 1,758 1,190 1,343 153
Sub.Total 18,412 18,215 21,490 22,919 1,429
Total Wages and Benefits 69,735 72,377 78,990 83,437 4,447
OPERATING EXPENSES
Professional SeN\ces 1,846 300 300 0
Contract SeNicas 23 446 200 500 300
Local Travel
Communications
Postage
Utilities 126 130 150 170 20
Rentals and Leases 0
Insurance
Repairs and Maintenance 690 1,024 950 1,100 150
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 5,167 6,041 13,010 8,000 (5,010)
Books, Training, Memberships 2,176 2,015 2,000 0 (2,000)
Total Operating Expenses 10,028 9,656 16,610 10,070 (6,540)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay 0 0 0 0 0
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 79,763 82,033 95,600 93,507 (2,093)
79
General Fund
Police School Guards
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007 -2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 8,528 7,348 6,700 8,655 1,955
Overtime
Special Pay
Sub-Total 8,528 7,348 6,700 8,655 1,955
Benefits
FICA 652 562 678 662 (16)
Pension
Health and Ute Insurance
Worker and Unemploy Comp 524 374 376 397 21
Sub-Total 1,176 936 1,054 1,060 6
Total Wages and Benefits 9,704 8,284 7,754 9,715 1,961
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities 140
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 300 250 (50)
Books, Training, Memberships
Internal Service Charges
Total Operating Expenses 140 0 300 250 (50)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay 0 0 0 0 0
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 9,844 8,284 8,054 9,965 1,911
80
Police Grants
Purpose:
The Police Grants are used to enhance Public Safety operations and utilize available
grants to provide the funding for public safety initiatives.
Issues, Trends and Highlights:
. Starting in FY08, police grants were moved to and accounted for in the General Fund
in various divisions of the Police Department. This change simplified the accounting
for activities that were partially-funded by grants and General Fund revenues.
81
Police Grant Funds
Police Department
Actual Actual Estimate Budget Increase
2005.2006 2006-2007 2007.2008 2008-2009 (Decrease)
Cash Forward 0 0 0 0 0
Revenues
Grant Proceeds 137,450 120,364 6,293 0 (6,293)
Interest
Transfer from General Fund
Transfer from Within Police Grants
Total Revenues 137,450 120,364 6,293 0 (6,293)
Other Financing Sources 0
Total Resources 137,450 120,364 6,293 0 (6,293)
Expenditures
Salaries and Wages 73,760 91,670 0
Operating Expenses
Professional Services
Contract Services
Communications 3,071 0
Rentals and Leases
Other Current Charges
Operating Supplies 4,898 1,830 0
Training
Total Operating Expenses 4,898 4,901 0 0 0
Capital Outlay
Vehicles
Equipment 58,792 23,793 6,293 (6,293)
Total Capital Outlay 58,792 23,793 6,293 0 (6,293)
Transfers
To Police Trust fund
To General Fund
To Various Grant Funds
Total Transfers 0 0 0 0 0
DIVISION TOTALS 137,450 120,364 6,293 0 (6,293)
Other Financing Uses
Ending Cash 0 0 0 0 0
Total Expenses and Cash 137,450 120,364 6,293 0 (6,293)
Resource Allocation
Personal Services 73,760 91,670 0 0 0
Operating Expenses 4,898 4,901 0 0 0
Capital Outlay 58,792 23,793 6,293 0 (6,293)
Debt Service
Transfers 0 0 0 0 0
Total Resources 137,450 120,364 6,293 0 (6,293)
82
Police Special Revenue Funds
The Police Special Revenue Funds receive revenue from several distinct sources. The
funding derived from those revenue sources is restricted to very specific purposes.
Police Training Funds
Purpose:
Restricted funding from a surcharge on Uniform Traffic Citations is dedicated to
police training. Historically, when available, the City has funded police training
from this account. When there are insufficient revenues in these funds, the
training has been funded with General Fund resources.
Issues, Trends and Highlights:
In fiscal year 2008, the City received a back-log of revenues from the Duval
County Clerk of the Court. The payment of $151,131 represented three years of
unapplied ticket citation revenues. The back log was discovered by the Clerk's
office during the implementation of a new computer system that tracks citations
through the court system.
Radio Communications Special Revenue Fund
Purpose:
The purpose of this restricted funding is to purchase radios and related equipment
for the Police Department to participate III countywide emergency
communications systems, which provides immediate communications with the
area law enforcement, fire, and rescue, and other emergency servIces
organizations.
Contraband/Forfeiture Funds
Purpose:
Revenue in this account is received from court dispositions including, but not
limited to, the seizure and forfeiture of property that has been used in felony
crimes. Federal and State forfeiture funds are tracked separately because each has
its own set of limitations.
Key Objectives:
To provide a funding source for Police training, to use as matching funds for
grants, to procure equipment, and to finance investigative expenses for protracted
operations.
Issues, Trends and Highlights:
. The revenue generated from this source is very difficult to predict. The
funding is dependent on the investigations that are being conducted at any
given time, and the resulting seizures are often a result of chance.
. In FY09, the Radio Communications funds will be needed to cover the
cost of the monthly airtime for public safety radios and laptop computers
in the patrol cars.
83
Police Special Revenue Funds
Public Safety
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007 -2008 2008-2009 (Decrease)
Cash Forward 20,246 8,215 59,003 203,525 144,522
Revenues
State Forfeitures 15,027 5,000 5,000 0
Federal Forfeitures
Clerk-Court Costs 8,409 8,410 158,632 7,000 (151,632)
Radio Communications Fees 29,002 31.987 22,000 27,000 5,000
Interest 355 1,035 1,190 1.150 (40)
Miscellaneous 2,300 (2,300)
Total Revenues 37,766 56,459 189,122 40,150 (148,972)
Other Financing Sources 20,117
Total Resources 58,012 84,791 248,125 243,675 (4,450)
OPERATING EXPENSES
Contract Services
Investigations
Communications 38,000 17,839 30.000 27,000 (3,000)
Training
Printing and Publishing
Operating Supplies 3,100 (3,100)
Other Current Charges
Books, Training, Memberships 10,050 7,949 11.500 29,800 18.300
Total Operating Expenses 48,050 25,788 44,600 56,800 12,200
CAPITAL OUTLAY
Vehicles
Equipment 0
Total Capital Outlay 0 0 0 0 0
TRANSFERS
To Police Grant & Trust Funds
Total Transfers 0 0 0 0 0
DIVISION TOTALS 48,050 25,788 44,600 56,800 12,200
Other Financing Uses 1,747
Ending Cash 8,215 59,003 203,525 186,875 (16,650)
Total Expenses and Cash 58,012 84,791 248,125 243,675 (4,450)
84
Fire Division
Divisional Summary
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Resource Allocation
Personal Services 156,003 168,517 174,332 167,767 (6,565)
Operating Expenses 880,273 878,536 902,638 938,178 35.540
Capital Outlay 6.189 3,505 25,867 7,080 (18,787)
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resources 1,042,465 1,050,558 1,102,837 1,113,025 10,188
Expenses:
Fire Control I Rescue 870,127 869,391 896,673 918,128 21,455
Lifeguards 172,338 181,167 206,164 194,897 (11,267)
Total Expenses 1,042,465 1,050,558 1,102,837 1,113,025 10,188
Summary of Authorized Positions
Allocation 2007-2008 2008.2009
Fire Department
Public Safety Director 0.1
0.1 0.0
Lifeguards
Lieutenant 2.0 2.0
Captain 4.0 4.0
Lifeguard 12.0 12.0
18.0 18.0
85
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 Jacksonville
staffs the Atlantic Beach Fire Station. The agreement provides for an Advance
Life Support (ALS) level of emergency medical care for citizens, and the
department members continue to provide tours, blood pressure checks, and
community services as requested.
Lifeguards 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
Issues, Trends and Highlights:
. A portion of the salary and benefits for the Public Safety Director previously
charged to the Fire Department were moved to the City Manager budget in FY09,
when the Assistant City Manager position was created.
Workload Data:
Alarms Response Times
Year Fire Rescue Fire Rescue
2000 177 805 4.8682 4.4136
2001 187 772 4.9151 4.4755
2002 173 820 4.5007 4.3643
2003 189 788 4.6716 4.3681
2004 230 820 4.1966 4.1605
2005 170 810 4.2178 4.0933
2006 163 833 4.1151 4.0445
2007 191 918 3.8200 4.0385
86
General Fund
Fire Control I Rescue
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 10,118 10,671 11,142 0 (11,142)
Overtime 0
Special Pay 1,537 1,528 1 ,454 0 (1,454)
Sub-Total 11,655 12,199 12,596 0 (12,596)
Benefits
FICA 755 774 964 0 (964)
Pension
Health and Life Insurance 767 906 979 0 (979)
Worker and Unemploy Comp 621 554 473 0 (473)
Sub-Total 2,143 2,234 2,416 0 (2,416)
Total Wages and Benefits 13,798 14,433 15,012 0 (15,012)
OPERATING EXPENSES
Professional Services
Contract Services 817,427 841,949 867,211 893,228 26,017
Local Travel
Communications
Postage
Utilities 9,497 10,476 11 ,450 14,900 3,450
Rentals and Leases
Insurance
Repairs and Maintenance 29,405 2,533 3,000 5,000 2,000
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 5,000 5,000
Books, Training, Memberships
Internal Service Charges
Total Operating Expenses 856,329 854,958 881,661 918,128 36,467
CAPITAL OUTLAY
land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay 0 0 0 0 0
DIVISION TOTALS 870,127 869,391 896,673 918,128 21 ,455
87
General Fund
Lifeguards
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 123,136 133,580 139,800 149,623 9,823
Overtime
Special Pay
Sub-Total 123,136 133,580 139,800 149,623 9,823
Benefits
FICA 9,455 10,219 11,158 11,446 288
Pension
Heallh and Life Insurance
Worker and Unemploy Comp 9,614 10,285 8,362 6,698 (1,664)
Sub-Total 19,069 20,504 19,520 18,144 (1,376)
Total Wages and Benefits 142,205 154,084 159,320 167,767 8,447
OPERATING EXPENSES
Pro1essional Services 2,605 2,346 3,090 3,000 (90)
Contract Services 680 680 965 700 (265)
Local Travel
Communications 3,982 2,170 4,120 4,000 (120)
Postage
Utilities 1,758 1,925 1,957 1,900 (57)
Rentals and Leases
Insurance
Repairs and Maintenance 3,662 726 3,990 3,000 (990)
Printing and Publishing 228 262 350 350 0
Advertising and Promotions
Other Current Charges
Office Supplies 88 100 (100)
Operating Supplies 9,521 14,576 5,205 5,900 695
Books, Training, Memberships 1,420 893 1,200 1,200 0
Total Operating Expenses 23,944 23,578 20,977 20,050 (927)
CAPITAL OUTLAY
land
Buildings
Infrastructure Improvements
Vehicles 20,065 (20,065)
Equipment 6,189 3,505 5,802 7,080 1,278
Total Capital Outlay 6,189 3,505 25,867 7,080 (18,787)
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 172,338 181,167 206,164 194,897 (11,267)
88
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 Board, 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 standards. He also chairs the Safety Committee, which reviews all
accidents and injuries to City employees.
Key Objectives:
. Focus efforts on Mayport Road Corridor
. Continue with Risk Management initiatives to improve safety citywide
. Continue efforts to better educate the public relative to City Codes and
Ordinances
Issues, Trends and Highlights:
. In FY08, Safety Committee initiated in depth processes for training and
documenting competency on various tools utilized throughout the City
. A new Property Maintenance Code was adopted, and the enforcement of those
codes was initiated
. New Codes have been drafted for City Commission review and action
. New process was adopted relative to filing liens and collecting outstanding fines
Workload Data:
2003 2004 2005 2006 2007
Total Complaints 2,970 3,103 2,953 2,763 2,832
Compliance 3,042 3,076 2,951 2,824 2,811
Pending Cases 32 59 61 44 21
Appeals 0 0 0 0 0
89
General Fund
Code Enforcement
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 40,452 44,718 46,976 49,875 2,899
Overtime
Special Pay 301 376 300 300 0
Sub-Total 40,753 45,094 47,276 50,175 2,899
Benefits
FICA 3,069 3,401 3,617 3,838 221
Pension 5,780 5,931 5,890 6,615 725
Health and Life Insurance 167 189 227 241 14
Worker and Unemploy Comp 4,013 4,157 3,409 1,646 (1,763)
Sub-Total 13,029 13,678 13,143 12,340 (803)
Total Wages and Benefits 53,782 58,772 60,419 62,515 2,096
OPERATING EXPENSES
Professional Services 25 75 50 50 0
Contract Services 400 100 100 0
Local Travel 8 0 50 50
Communications 593 456 500 550 50
Postage 11 100 100 0
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 1,250 (1,250)
Printing and Publishing 1,359 1,051 600 1,000 400
Advertising and Promotions
Other Current Charges
Office Supplies 666 575 500 650 150
Operating Supplies 975 1,101 700 1,100 400
Books, Training, Memberships 1,035 1,764 500 1,000 500
Total Operating Expenses 5,064 5,030 4,300 4,600 300
CAPITAL OUTLAY
land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay 0 0 0 0 0
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 58,846 63,802 64,719 67,115 2,396
90
-
91
Parks and Recreation
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Revenues:
General Fund Resources 1,002,602 1,161,108 986,681 1,194,261 207,580
Total Revenues 1,002,602 1,161,108 986,681 1,194,261 207,580
Expenses:
Park Administration 327,531 397,378 382,507 455,294 72,787
Maint. & Improvements 675,071 763,730 604,174 738,967 134,793
Total Expenses 1,002,602 1,161,108 986,681 1,194,261 207,580
Resource Allocation:
Personal Services 532,948 560,637 569,495 556,421 (13,074)
Operating Expenses 457,728 501,841 406,666 520,840 114,174
Capital Outlay 11,926 98,630 10,520 117,000 106,480
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resource Allocation: 1,002,602 1,161,108 986,681 1,194,261 207,580
Summary of Authorized Positions
Allocation 2007-2008 2008-2009
Park Administration and Activities
Parks and Recreation Director 1.00 1.00
Administrative Assistant 1.00 1.00
Recreation Coordinator 1.00 1.00
Recreation Leader (Part Time) 2.00 2.00
5.00 5.00
Maintenance and Beautification
Park Maintenance Division Chief 1.00 1.00
Gardener 1.00 1.00
Park Ranger 5.00 5.00
7.00 7.00
Total Parks and Recreation 12.00 12.00
92
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 parks that are primarily used for non-athletic activities. Typical
facilities include nature, hiking, exercise trails, nature center, restrooms, parking and
picnic areas.
Park Summary
Name Type 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 Park Active 12.0 200 Seminole Road
Howell Park Passive 10.3 500 Seminole Road
Tideviews Passive 8.0 Begonia St. and West 1 st Street
Donner Park Active 4.5 2072 George Street
Jordan Park Active 3.5 1671 Francis Avenue
Bull Park Active 3.0 716 Ocean Avenue
Rose Park Passive 1.75 Corner of Rose & Orchid Street
Fairwav Villas Park Passive 0.4 Mayport Rd & Fairway Villas Lane
Fraiser Park Passive 0.4 Plaza St. (Median) Seminole Rd. & E. Coast
Mandalay 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
93
Recreation Administration & Activities
Purpose:
The Recreation Administration and Activities Department is responsible for the
recreational activities and special events throughout the City. This department sponsors
such programs as basketball, flag football, summer camps, festivals, and senior and after-
school programs through the community centers and parks. The department sponsors
city-wide events such as the Bowl Bash, Family Fun Day and Campout, the Holiday
Sing-along, and movies in the park. In addition, the department director works with the
Cultural Arts and Recreation Advisory Board Committee (CARAC) to offer cultural and
recreation events such as Acoustic and Songwriters' Concerts, Arts in the Park, and
Bicycle Tour de Parks.
Key Objectives:
. Maintain current programs and events.
. To continue to find ways to enhance the use ofthe City's parks and recreational facilities.
. To increase the number of event attendees at events through advertising and marketing.
Issues, Trends and Highlights:
. Increase the number of events, especially reaching out to the Mayport Corridor
community .
. Increase visibility of programs through advertising of events, signage, bulletin boards,
increased website information of events, public service announcements in newspapers,
calendars, and magazines; year schedule of events; and event flyers.
. Improve maintenance of the community centers and equipment for public use.
Workload Data:
. Coordinate and present event and program information for the City Manager's weekly
meetings, the City Commission meetings, and the Cultural Arts and Recreation Advisory
Board events.
. Coordinate with Public Works to provide maintenance support for facility rentals.
. Coordinate with Public Works to provide staff support for department's programs and
events.
. Coordinate and support volunteers who cover city programs and events throughout the
year.
. Coordinate community events and programs with the Community Redevelopment
Coordinator.
. Advise public works on park maintenance.
94
General Fund
Parks Administration and Activities
Actual Actual estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 150,949 152,653 169,200 183,196 13,996
Overtime 2,183 2,740 2,300 1,875 (425)
Special Pay 7,550 8,524 30,500 5,504 (24,996)
Sub-Total 160,682 163,917 202,000 190,575 (11,425)
Benefits
FICA 11 ,893 11,652 16,450 14,579 (1,871)
Pension 18,501 18,254 17,840 20,346 2,506
Health and life Insurance 14,823 18,409 15,561 18,498 2,937
Worker and Unemploy Camp 10,123 10,936 7,491 8,264 773
Sub-Total 66,340 59,251 67,342 61,688 4,346
Total Wages and Benefits 216,022 223,168 259,342 252,264 (7,078)
OPERATING EXPENSES
Professional Services 164
Contract Services 6,956 13,204 12,000 33,000 21,000
Local Travel 97 116 100 150 50
Communications 6,246 6,703 7,900 7,400 (500)
Postage 387 400 355 300 (55)
Utilities 23,876 22,480 22,800 30,100 7,300
Rentals and Leases 3,373 6,092 6,000 4,000 (2,000)
Insurance
Repairs and Maintenance 1,039 365 760 6,300 5,540
Printing and Publishing 874 787
Advertising and Promotions
Other Current Charges 33,672 36,510 27,800 24,900 (2,9oo)
Office Supplies 699 1,200 800 (400)
Operating Supplies 15,735 11,047 12,650 17 ,900 5,250
Books, Training, Memberships 1,204 1,788 1,400 1,600 200
Grants & Aid to Other Organizations 18,050 66,968 30,200 55,580 25,380
Total Operating Expenses 111,609 167,323 123,165 182,030 58,865
CAPITAL OUTLAY
land
Buildings
Infrastructure Improvements 6,887
Vehicles 21,000 21,000
Equipment
Total Capital Outlay 0 6,887 0 21,000 21,000
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 327,531 397,378 382,507 456,294 72,787
95
Parks Maintenance and Beautification
Purpose:
The Parks Maintenance and Beautification Division within Public Works manage the
day-to-day operations of the parks and beach accesses throughout the city and maintain
and upgrade city-owned landscaped properties. The division responsibilities include all
aspects of providing a safe recreational area for the citizens of Atlantic Beach and visitors
who use the parks as well as keeping the plants and foliage in landscaped areas
throughout the City aesthetically pleasing using native species when available. Specific
duties include parks facility and building maintenance, irrigation systems maintenance,
landscape bed installation and maintenance, administering the tree adoption program, and
administering the beach access adoption program.
Key Objectives:
. Replace or repair playground equipment as needed
. Continue to resurface and maintain the surfaces of the tennis courts
. Install improved gates at Dutton Island Park and Tideviews Park
. Ensure City irrigation systems are working and mapped
. Continue Tree Adoption Program
. Maintain and enhance existing landscaped areas
. Work with citizen groups to landscape beach accesses
Issues, Trends and Highlights:
. Installation of basketball court lights at Veterans Memorial Park and Jordan Park
. Grounds upgrades in Jordan Park
. Construction of a picnic shelter at Donner Park
. Reworked 5-ways intersection landscape areas
. Mandalay Park upgrades following 16th Street improvements
. Elimination of a Beautification position (one less body in the field)
Workload Data:
Activity Est. FY07 -08 FY06-07 FYOS-06
Acres of Park Land Maintained 143.12 143.12 143.12
Color Flower Beds Maintained 7 20 30
Irrigation Systems 44 39 25
96
General Fund
Park Maintenance & Beautification
Actual Actual Estimate Budget Increase
2006-2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONALSERVCES
Wages
Salaries and Wages 206,252 214,256 198,027 203,701 5,674
Overtime 4,653 8,476 9,279 6,150 (3,129)
Special Pay 7,288 8,238 11,000 3.600 (7,400)
Sub-Total 218,193 230,970 218,306 213,451 (4,865)
Benefits
FICA 16,121 17,069 16,520 16,329 (191)
Pension 31,553 32,144 25,624 27,016 1,392
Health and life Insurance 35,577 40,551 38,537 38,167 (370)
Worker and Unemploy Camp 15,482 16,735 11,166 9,194 (1,972)
Sub-Total 98,733 106,499 91,847 90,706 (1,141)
Total Wages and Benefits 316,926 337,469 310,153 304,157 (5,996)
OPERATING EXPENSES
Professional Services 527 617 344 400 56
Contract Services 210,778 186,695 162,700 136,000 (26,700)
Local Travel 300 300
Communications 6,844 7,176 5,300 5,410 110
Postage 83 100
Utilities 29,379 28,945 29,124 27,800 (1,324)
Rentals and Leases 2,645 3,619 2,748 3,200 452
Insurance
Repairs and Maintenance 18,567 21,844 15,500 91,700 76,200
Printing and Publishing 3.205 2,713 1,000 1,300 300
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 74,007 82,826 66,685 72,400 5,715
Books, Training, Memberships 267 300 300
Total Operating Expenses 346,219 334,618 283,501 338,810 55,409
CAPITAL OUTLAY
land
Buildings 2,000 2,000
Infrastructure Improvements 10,431 71,137 8,000 60,000 52,000
Vehicles 13,150 34,000 34,000
Equipment 1,495 7,456 2,520 (2,520)
Total CapItal Outlay 11,926 91,743 10,520 96,000 85,480
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 675,071 763,730 604,174 738,967 134,893
97
Public Works
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Revenues:
General Fund Resources 1,587,341 1,539,894 1,681,200 1,566,713 ( 114,487)
Local Option Gas Taxes 542,482 556,133 517,000 530,872 13,872
Sanitation Utility 1,309,275 1,464,137 1,830,500 1,880,500 50,000
Storm Water Utility 759,377 1,518,615 2,901,764 2,377,000 (524,764)
Total Revenues 4,198,475 5,078,779 6,930,464 6,355,085 (575,379)
EXDenses:
Public Works Admin. 439,647 442,219 459,271 465,699 6,428
Street and Road Maint. 906,299 838,596 982,972 853,685 (129,287)
Local Option Gas Tax 655,064 511,978 624,385 613,500 (10,885)
Sanitation Utility 1,423,435 1,567,957 1,757,421 1,833,621 76,200
Storm Water Utility 1,102,407 1,920,140 2,617,101 3,739,029 1,121,928
Fleet Maintenance 241,395 259,079 238,957 247,329 8,372
Total Expenses 4,768,247 5,539,969 6,680,107 7,752,864 1,072,757
Resource Allocation:
Personal Services 894,484 999,726 1,010,284 1,099,627 89,343
Operating Expenses 2,517,870 2,653,368 3,035,239 2,973,146 (62,093)
Capital Outlay 574,390 1,296,179 1,859,018 2,923,200 1,064,182
Debt Service 224,282 211,448 213,027 212,591 (436)
Transfers 557,221 379,248 562,539 544,300 (18,239)
Total Resource Allocation: 4,768,247 5,539,969 6,680,107 7,752,864 1,072,757
Summary of Authorized Positions
Allocation 2007 -2008 2008.2009
Public Works Administration
Public Works Director 1.00 1.00
Deputy Public Works Director 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
6.00 6.00
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 I Building Maintenance 0.90 0.90
General Maintenance Worker 3.75 3.75
6.90 6.90
Stonn 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 I 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 0.40 0.40
Total Public Works 18.30 18.30
98
Public Works Administration
Purpose:
The Public Works Administration Department is responsible for engineering and administrative support
for the Public Works divisions, Public Works Capital Improvement Program and construction projects,
and customer requests related to Public Works functions.
Key Objectives:
. Continue to complete new projects in synchronization with the City Commission's strategic
planning priorities (Hopkins Creek Regional Retention Pond, Mayport Road Medians).
. Incorporated the Parks Maintenance and Beautification Divisions into Public Works Department
effective 10/1/07. Continue to improve upon the effectiveness and productivity of this division as
well as combining and coordinating efforts between all Public Works staff and equipment.
. Continue to administer the Capital Improvement Program by completing projects at minimum
cost while assuring quality construction.
. Streamline plan reviews and ensure building contractors understand submittal requirements for
permit applications.
. Continue master planning and mapping of city facilities using Geographic Information System
Issues, Trends and Highlights:
. Prepared and delivered the annual National Pollutant Discharge Elimination System (NPDES)
report.
. Provided construction engineering and inspection services on major projects, including HOJ?kins
Creek Regional Stormwater Facility, Ocean Blvd. Drainage Improvements Project (14 _16th
Street), various concrete projects, waterlsewerlstormwater upgrades, milling and paving, and
many additional minor projects.
. Engineering and administrative support provided for regulatory permits and permit renewals.
. Continued training of supervisory staff, via professional seminars, including the NPDES
Stormwater Program MS4 Retreat, Florida Stormwater Association's (FSA) 2007 Winter
Conference, and FSA's TMDL Workshop.
. Continued organization of City maps and plan files, preparing for document imaging and
archiving of files.
. Continued contract administration for annual contracts, including asphalt, beach cleaning,
concrete, ditch spraying, engineering, fleet maintenance, hurricane debris removal, lawn
maintenance of City parks, Atlantic Blvd.rrown Center medians maintenance, mosquito control,
palm tree trimming, point repairs, lawn fertilization and pest control, sanitation, stormwater
jetting, street sweeping, surveying, and uniforms.
. With City of Jacksonville Public Works, continued efforts to complete median construction and
resurfacing of Mayport Road.
99
General Fund
Public Works Administration
Actual Actual Estimate Budget Increase
2005.2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 256,232 274,408 273,000 303,961 30,961
Overtime 200 150 (50)
Special Pay 3,460 7,174 7,500 5,200 (2,300)
Sub-Total 259,692 281,582 280,700 309,311 28,611
Benefits
FICA 19,109 20,484 22,583 23,662 1,079
Pension 35,755 35,159 34,660 38,632 3,972
Health and Life Insurance 24,257 32.784 23,593 23,726 133
Worker and Unemploy Camp 13,578 15,773 17,775 5,967 (11,808)
Sub. Total 92,699 104,200 98,611 91,988 (6,623)
Total Wages and Benefits 352,391 385,782 379,311 401,299 21,988
OPERATING EXPENSES
Professional Services 15,040 6,743 30,000 15,000 (15,000)
Contract Services 12,764 9,822 15,550 12,300 (3,250)
Local Travel 266 563 800 1,200 400
Communications 8,199 8,729 8,000 8,000 0
Postage 21 16 100 100
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 11,261 6,874 7,450 7,500 50
Printing and Publishing 1,068 3,195 1,900 1,800 (100)
Advertising and Promotions
Other Current Charges
Office Supplies 1,994 1,851 2,000 2,000 0
Operating Supplies 16,650 9,518 9,260 8,500 (760)
Books, Training, Memberships 3,153 5,701 5,000 5,000 0
Total Operating Expenses 70,416 55,012 79,960 61,400 (18,560)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 14,677
Equipment 2,163 1,425 3,000 3,000
Total Capital Outlay 16,840 1,425 0 3,000 3,000
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 439,647 442,219 459,271 465,699 6,428
II
100
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
. Continue maintenance and replacement of street signs and inventory
. Continue maintenance of Town Center, Atlantic Boulevard medians and Mayport Flyover area in
accordance with the Interlocal Agreement with Neptune Beach
Issues, Trends and Highlights:
. Resurfacing using Gas Tax funds was accomplished on six streets. Portions of two additional streets
were resurfaced as part of a drainage improvement project and one street was resurfaced as a joint
project with City of Jacksonville.
Workload Data
Activity Est. FY -06/07 FY -05/06 FY -04/05
FY -07 /08
City Street Overall Condition Index 74.7 74.6 73.7 73.3
(OCI)
Tons of Asphalt Patching 132 150 150 163
Tons of Lime rock 75 300 300 200
Miles of Paved Roadway (incl. FDOT) 57.2 57.2 57.2 57.2
101
General Fund
Public Works Streets Division
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 207,968 227,433 236,000 256,260 20,260
Overtime 896 15 900 675 (225)
Special Pay 5,628 4,116 6,070 6,070 0
Sub-Total 214,492 231,&64 242,970 263,005 20,035
Benefits
FICA 16,312 17,454 18,892 20,120 1,228
Pension 30,204 30,278 30,104 33,986 3,882
Health and life Insurance 26,718 33,381 39,335 38,950 (385)
Worker and Unemploy Camp 18,674 23,940 15,788 18,799 3,011
Sub-Total 91,908 105,063 104,119 111,855 7,736
Total Wages and Benefits 306,400 336,617 347,089 374,860 27,771
OPERATING EXPENSES
Professional Services 5,346 112 2,000 4,000 2,000
Contract Services 134,069 131,508 196,554 168,000 (28,554)
Town Center Maintenance 45,182 71,142 55,450 48,762 (6,688)
Transportation, Postage 43 38 0 0
Communications 5,413 5,791 4,000 4,200 200
Utilities 98,961 101,997 105,400 122,000 16,600
Rentals and Leases 2,393 2,181 2,500 2,500 0
Insurance
Repairs and Maintenance 12,020 12,453 3,500 4,000 500
Printing and Publishing 1,270 1,213 2,600 3,900 1,300
Advertising and Promotions
Other Current Charges
Office Supplies 66 171 200 200 0
Operating Supplies 56,007 57,614 69,582 62,363 {7,219}
Books, Training, Memberships 1,832 706 400 400 0
Mosquito Control 10,500 7,500 7,500 7,500 0
Total Operating Expenses 373,102 392,426 449,686 427,825 (21,861 )
CAPITAL OUTLAY
land
Buildings 8,800
Infrastructure Improvements 169,153 53,626 100,000 50,000 (50,OOO)
Vehicles 15,866 34,367 49,837 (49,837)
Equipment 32,978 21,560 36,360 1,000 (35,360)
Total Capital Outlay 226,797 109,563 186,197 51,000 (135,197)
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 906,299 838,596 982,972 853,685 (129,287)
102
Local Option Gas Tax 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 as well as curb and gutter repair projects.
. To provide funds for the City's Stormwater Utility for maintenance of the MS4.
. 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:
. Selection of streets for milling and paving of streets is prioritized by the ongoing
pavement management program. In FY 07/08, six streets were resurfaced. Nine
streets were also resurfaced in FY 06/07.
. Sidewalks repairs are budgeted at $50,000.
103
Local Option Gas Tax
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Restricted 332,493 266,143 290,649 183,264 (107,385)
Restricted/Designated 0 0 0 0 0
Cash Forward 332,493 2$6,143 290,649 183,264 (107,385)
Revenues
Local Option Gas Taxes 525,296 542,920 510,000 522,872 12,872
Interest Eamings 17,186 13,213 7,000 8,000 1,000
Total Revenues 542,482 556,133 517,000 530,872 13,872
Other Financing Sources 46,232
Total Resources 921,207 822,276 807,649 714,136 (93,513)
Expenditures
Operating Expenses
Professional Services
Contract Services 274,015 247,793 275,000 275,000 0
Operating Supplies
Repair and Maintenance
Capital Outlay
Street and Sidewalk Improvements 55,681 5,537 32,819 50,000 17,181
Core City Project
Paving
Transfers Out
To Debt Service 70,000 70,648 68,566 68,500 (66)
To General Fund
To Storm Water Utmty Fund 255,368 188,000 248,000 220,000 (28,000)
DIVISION TOTALS 655,064 511,978 624,385 613,500 (10,885)
Other Financing Uses 19,649
Restricted 266,143 290,649 183,264 100,636 (82,628)
Ending Cash 266,143 290,649 183,264 100,636 (82,628)
Total Expenses and Cash 921,207 822,276 807,649 714,136 (93,513)
Resource Allocation
Personal Services 0 0 0 0 0
Operating Expenses 274,015 247,793 275,000 275,000 0
Capital Outlay 55,681 5,537 32,819 50,000 17,181
Debt Service 0 0 0 0 0
Transfers 325,368 258,648 316,566 288,500 (28,066)
Total Resources 655,064 511,978 624,385 613,500 (10,885)
104
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:
. A new solid waste contract was executed in June 2007 with Waste Services of Florida
(WSF). Advanced Disposal purchased WSF in February 2008.
. Continue to monitor the contractor's performance for strict compliance with the new
contract, which provides for liquidated damages.
. Continue monthly meetings with contractor.
Issues, Trends and Highlights:
. Sanitation contract includes tire pickup and pickup of City facilities.
. All commercial accounts are now being serviced by franchise hauler.
. City's franchise hauler is Advanced Disposal.
Activity Est. FY -06/07 FY -05/06 FY -04/05
FY -07 /08
Number of Residential Accounts 4,966 4966 4966 4966
Number of Commercial Accounts 619 650 650 650
105
Sanitation Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2006.2006 2006.2007 2007-2008 2008-2009 (Decrease)
Restricted 339,759 355,859 391,989 439,355 47,366
Operating Cash 237,381 123,991 (10,972) 14,741 25,713
Cash Forward 577,140 479,850 381,017 454,096 73,079
Revenues
Garbage Services 1,285,366 1,429,031 1,775,000 1,846,000 71,000
Interest Eamings 23,909 23,067 8,000 12,000 4,000
Commercial Franchise Fees 11,461 7,500 7,500 0
Miscellaneous Collections 40,000 15,000 (25,000)
Disaster Relief Grants 578
Total Revenues 1,309,276 1,464,137 1,830,600 1,880,500 50,000
Other Financing Sources 16,870 4,987
Total Resources 1,903,286 1,948,974 2,211,517 2,334,596 123,079
Expenditures
Sanitation 1,423,435 1,567,957 1,757,421 1,833,621 76,200
DIVISION TOTALS 1,423,435 1,567,957 1,757,421 1,833,621 76,200
Other F/nancIRfl Uses
Restricted 355,859 391,989 439,355 457,355 18,000
Operating Cash 123,991 (10,972) 14,741 43,619 28,879
Ending Cash 479,850 381,017 454,096 500,975 46,879
Total Expenses and Cash 1 ,903,285 1,948,974 2,211,517 2,334,596 123,079
Resource Allocation
Personal Services 4,722 24,567 25,096 25,423 327
Operating Expenses 1,183,460 1,283.086 1,482,852 1,548,198 65,346
Capital Outlay 3,400 139,704 3,500 4,200 700
Debt Service 0 0 0 0 0
Transfers 231,853 120,600 245,973 255,800 9,827
Total Resources 1,423,435 1,567,967 1,767,421 1,833,621 76,200
AUTHORIZED PERSONNEL
Position Allocation 2007-2008 2008.2009
Heavy Equipment Operator 0.40 0.40 0.40
106
Sanitation Fund
Public Works Sanitation
Actual Actual Estimate Budget Increase
2006-2006 2006-2007 2007.2008 2008.2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 3,245 15,372 16,352 17,066 714
Overtime 24 28 0 0 0
Special Pay 53 1,450 1,443 1,443 (1)
Sub-Total 3,322 16,860 17,795 18,508 713
Benefits
FICA 251 1,232 1,361 1.416 55
Pension 464 2,091 2,050 2,263 213
Health and Life Insurance 376 2,658 2,750 1,891 (859)
Worker and Unemploy Comp 309 1,736 1,140 1,345 205
Sub-Total 1,400 7,717 7,301 6,916 (386)
Total Wages and Benefits 4,722 24,567 26,096 25,423 327
OPERATING EXPENSES
Pro1essiona\ Services 11 15 (15)
Contract Services 1,037,875 1,140,152 1,320,664 1,372,630 51,966
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance 15 19 3,354 3,649 295
Repairs and Maintenance 8,100 7,468 (632)
Printing and Publishing 742 200 200
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 5.000
Books, Training, Memberships
Intemal Service Charges 140,570 142,162 150,719 164,251 13,532
Total Operating Expenses 1,183,460 1,283,086 1,482,852 1,648,198 65,346
CAPITAL OUTLAY
land
Buildings
Infrastructure Improvements
Vehicles 136,204
Equipment 3,400 3,500 3,500 4,200 700
Total Capital Outlay 3,400 139,704 3,500 4,200 700
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund 231,853 120,600 245,973 255,800 9,827
To
To
Total Transfers 231,853 120,600 245,973 255,800 9,827
DIVISION TOTALS 1,423,435 1,567,957 1,757,421 1,833,621 76,200
107
Storm Water Drainage Fund
Purpose:
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, specifically the Royal Palms area in
FY09.
. Continue storm water system inspections, monitoring, and reporting required by the National
Pollutant Discharge Elimination System (NPDES) and Municipally Separate Stormsewer System
(MS4) permits.
Issues, Trends and Highlights:
. Monitored compliance with NPDES storm water permit requirements and submitted Annual MS4
Report to the Florida Department of Environmental Protection (FDEP) on April 7, 2008.
. New drainage system installed on Ocean Blvd. from 14th St. to 16th St and west on 16th St. to the
Seminole Road ditch.
. Construction of the Hopkins Creek Regional Retention Pond will be completed this year.
. Provided professional training for two employees on erosion and sedimentation control practices
and a storm water operator level 1.
. Performed preventive maintenance on storm drain lines and catch basins, including vacuuming
and water jetting using city personnel and equipment and contracted support for large pipe
systems.
. Reshaped over 5,315 linear feet of ditches, cleaned out approximately 214 catch basins and jetted
and cleaned 15,411 linear feet of storm sewer pipe lines, removing over 82 cubic yards of debris.
. Extended contract for ditch spraying for invasive aquatic weeds.
. Continued public education program using Watershed Action Volunteers and the coastal
environment interactive (Enviroscape) model.
Workload Data
Activity Est. FY -06/07 FY -05/06 FY -04/05
FY -07/08
Miles of Drainage Ditches 14.4 14.4 14.4 14.4
Miles of Storm Sewer 22 22 22 22
Number of Catch Basins 939 928 928 926
Feet of Ditch Maintained 34,500 34,500 34,500 34,500
108
Storm Water Utility
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Restricted 362,306 370,576 368,593 414,547 45,954
Operating Cash 2,761,039 2,437,748 2,029,839 2,268,548 238,709
Cnh Forward 3,123,346 2,808,324 2,398,432 2,683,095 284,663
Revenues
Storm Water Fees 377,565 380,309 386,000 482,000 96,000
Interest Eamings 126,344 113,066 50,000 75,000 25,000
FI. Dept of Environmental Protection 956,789 0 (956,789)
Disaster Relief Grants
Water Mgt. Dist. Grant - Const.
Other 100 240 300 (300)
Transfers
From Half Cent Sales Tax Fund 237,000 800,000 300,000 (500,000)
From Gas Tax Fund 255,368 188,000 248,000 220,000 (28,000)
From General Fund 600,000 460,675 1,300,000 839,325
Total Revenues 759,377 1,518,615 2,901,764 2,377,000 (524,764)
Other Financing Sources 28,009
Total Resources 3,910,731 4,326,939 5,300,196 5,060,095 (240,101)
EXDendltures
Storm Water Utility 1,102,407 1,920,140 2,617,101 3,739,029 1,121,928
DIVISION TOTALS 1 ,102,407 1,920,140 2,617,101 3,739,029 1,121,928
Other Financing Uses 8,367
Restricted 370,576 368,593 414,547 400,554 (13,993)
Operating Cash 2,437,748 2,029,839 2,268,548 920,512 (1,348,036)
Ending Cash 2,808,324 2,398,432 2,683,095 1,321,066 (1,362,029)
Total Expenses and Cash 3,910,731 4,326,939 5,300,196 5,060,095 (240,101)
Resource AllocatIon
Personal Services 230,971 252,760 258,788 298,044 39,256
Operating Expenses 383,732 437,770 520,286 418,394 (101,892)
Capital Outlay 263,422 1,018,162 1,625,000 2,810,000 1,185,000
Debt Service 224,282 211 ,448 213,027 212,591 (436)
Transfers 0 0 0 0 0
Total Resources 1,102,407 1,920,140 2,617,101 3,739,029 1,121,928
109
Storm Water Utility
Public Works Storm Water
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 155,37t> 1t>e,133 175,000 210,176 35,176
Overtime 1,274 169 800 600 (200)
Special Pay 3,977 4,834 5,000 2,075 (2,925)
Sub-Total 160,627 173,136 180,800 212,851 32,051
Benefits
FICA 12,200 13,126 15,215 16,272 1,057
Pension 24,552 24,536 24,603 27,874 3,271
Health and Life Insurance 18,970 23,117 24,633 24,709 76
Worker and Unemploy Camp 14,622 18,845 13,537 16,338 2,801
Sub-Total 70,344 79,624 77,988 85,193 7,205
Total Wages and Benefits 230,971 252,760 258,788 298,044 39,256
OPERATING EXPENSES
Professional Services 3,409 36,743 36,870 3,000 (33,870)
Contract Services 123,041 134,893 197,343 150,000 (47,343)
Local Travel 74 0 0 0
Communications 1,607 1,624 1,200 1,300 100
Postage
Utilities
Rentals and Leases 453 462 700 500 (200)
Insurance 21,643 28,048 25,127 17,130 (7,997)
Repairs and Maintenance 23,064 26,843 45,000 24,271 (20,729)
Printing and Publishing 529 690 600 700 100
Advertising and Promotions
Other Current Charges 387 493 570 750 180
Office Supplies 61 161 150 200 50
Operating Supplies 34,593 33,457 36,116 38,880 2,764
Books, Training, Memberships 2,599 1,763 2,800 2,800 0
Intemal Service Charges 172,346 172,519 173,810 178,863 5,053
Total Operating Expenses 383,732 437,770 520,286 418,394 (101,892)
CAPITAL OUTLAY
Land 5,000 870,573
Buildings
Infrastructure Improvements 195,569 147,589 1,625,000 2,810,000 1,185,000
Vehicles 58,663
Equipment 4,190
Total Capital Outlay 263,422 1,018,162 1,825,000 2,810,000 1,185,000
DEBT SERVICE
Principal 98,559 102,054 106,947 109,044 2,097
Interest 125,433 109,104 105,770 103,237 (2,533)
Other 290 290 310 310 0
Total Debt Service 224,282 211,448 213,027 212,591 (436)
TRANSFERS
To miscellaneous other funds
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 1,102,407 1,920,140 2,617,101 3,739,029 1,121,928
110
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 is 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.
. Ensure City vehicles and equipment are properly inspected and maintained for safety and
efficiency to reduce the amount of non-contract work by performing routine 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.
Issues, Trends and Highlights:
. 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 814.
Workload Data
Est. FY -06/07 FY -05/06 FY -04/05
Activity FY -07/08
Number of Vehicle Repairs 739 831 821 866
111
Fleet Maintenance
Public Works Fleet Maintenance
Actual Actual estimate Budget Increase
2005-2006 2006-2007 2007.2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total 0 0 0 0 0
Benefits
FICA
Pension
Health and Ufe Insurance
Worker and Unemploy Camp
Sub-Total 0 0 0 0 0
Total Wages and Benefits 0 0 0 0 0
OPERATING EXPENSES
Professional Services
Contract Services 229,572 233,502 224,267 238,000 13,733
Local Travel
Communications 1,696 1,666 1,188 1,589 401
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 346 250 300 300 0
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 1,531 1,863 1 ,700 2,440 740
Books, Training, Memberships
Total Operating Expenses 233,145 237,281 227,456 242,329 14,874
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 8,250 21,798 11,502 5.000 (6,502)
Total Capital Outlay 8,250 21,798 11,502 5,000 (6,502)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 241,395 269,079 238,957 247,329 8,372
112
113
Public Utilities
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Revenues:
Water Utility 2,828,602 2,801,864 2,748,670 3,787,772 239,102
Sewer Utility 3,902,681 3,701,160 3,871,340 4,808,303 426,963
Total Revenues 6,731,283 6,503,024 6,620,010 8,596,075 666,065
Expenses:
Water Utility
Water Plant 779, 176 700,326 733,278 1,532,073 798,795
Water Distribution 675,024 576,023 577,065 563,087 (13,978)
Administrative I Non Div. 1,121,560 1,099,081 1,129,012 1,110,639 (18,373)
Total 2,575,760 2,375,430 2,439,355 3,205,799 766,444
Sewer Utility
Sewer Collection 621,901 756,796 1,657,980 727,195 (930,785)
Sewer Treatment 1 ,803,608 1,924,427 2,512,694 2,470,037 (42,657)
Administrative I Non Div. 1,709,987 1,596,678 1,610,432 1,569,909 (40,523)
Total 4,135,496 4,277 ,901 5,781,106 4,767,140 (1,013,966)
Total Expenses 6,711,256 6,653,331 8,220,461 7,972,939 (247,522)
Resource Allocation:
Personal Services 1,519,869 1,644,833 1,668,931 1 ,758,630 89,699
Operating Expenses 3,045,106 3,021,626 3,397,427 3,158,249 (239,178)
Capital Outlay 444,381 468,438 1,608,231 1,518,799 (89,432)
Debt Service 1,470,044 1,391,623 1,399,812 1,397,261 (2,551 )
Transfers 231,856 126,811 146,060 140,000 (6,060)
Total Resource Allocation: 6,711,256 6,653,331 8,220,461 7,972,939 (247,522)
Summary of Authorized Positions
2007 -2008 2008-2009
Water Utility
Public Utilities Director 0.50 0.50
Utility Plant Division Director 0.50 0.50
Water Plant Superintendent 1.00 1.00
Conveyance Division Director 0.50 0.50
Utilities Collection I Distribution Operators 3.00 3.00
Cross Connection Administrator I GIS Technician 0.50 0.50
Sewer Utility
Public Utilities Director 0.50 0.50
Utility Plant Division Director 0.50 0.50
Wastewater Plant Superintendent 1.00 1.00
Conveyance Division Director 0.50 0.50
Wastewater I Water Operators 6.00 6.00
Utilities Collection I Distribution Operators 3.00 3.00
Heavy Equipment Operator 0.70 0.70
Heavy Equipment Operator (Part Time) 1.00 1.00
Wastewater I Water Operator - (Part Time) 4.00 4.00
Cross Connection Administrator I GIS Technician 0.50 0.50
23.70 23.70
114
Public Utilities Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Restricted 3,022,866 3,064,932 3,064,052 3,176,503 112,451
Operating Cash 1,096,167 1,007,705 1,141,911 (570,991) (1,712,902)
Cash Forward 4,119,033 4,072,637 4,205,963 2,605,512 (1,600,451)
Revenues
Grants I Loan Proceeds 81,736 34,384
Inside City Charges 3,499,707 3,561,780 3,614,388 3,976,322 361,934
Outside City Charges 2,364,543 2,219,576 2,355,082 2,590,953 235,871
Cut-In-Fees 20,055 18,376 9,000 9,000 0
Service Charges 125,981 113,960 120,000 120,000 0
Delinquent Charges 173,909 165,935 136,000 136,000 0
Water I Sewer Connection Charges 191,274 128,573 116,000 4,000 (112,000)
Water Cross Connection 3,805 1,750 2,000 2,000 0
Water Impact Fees 48,295 22,460 28,000 0 (28,OOO)
Interest Earnings 155,362 197,586 78,000 78,000 0
Miscellaneous 62,008 38,644 99,740 58,000 (41,740)
System Development Charges 0 0 0 300,000 300,000
Financed Charges 4,608 0 61,800 11,800 (50,000)
Total Revenues 6,731,283 6,503,024 6,620,010 7,286,075 666,065
Other Financing Sources 0 283,633 0 0 0
Total Resources 10,850,316 10,859,294 10,825,973 9,891,587 (934,386)
Expenditures
Water Production 779,176 700,326 733,278 732,073 (1,205)
Sewer Treatment 1,803,608 1,924,427 2,512,694 1,960,037 (552,657)
Distribution and Collection 1,296,925 1,332,819 2,235,045 1,290,282 (944,763)
Non-Divisional 2,831,547 2,695,759 2,739,444 2,680,548 (58,896)
DIVISION TOTALS 6,711,256 6,653,331 8,220,461 6,662,939 (1,557,522)
Other Financing Uses 66,423 0 0 0 0
Restricted 3,064,932 3,064,052 3,176,503 3,143,967 (32,536)
Operating Cash 1,007,705 1,141,911 (570,991) 84,680 655,672
Ending Cash 4,072,637 4,205,963 2,605,512 3,228,648 623,136
Total Expenses and Cash 10,850,316 10,859,294 10,825,973 9,891,587 (934,386)
Resource Allocation
Personal Services 1,519,869 1,644,833 1,668,931 1,758,630 89,699
Operating Expenses 3,045,106 3,021,626 3,397,427 3,158,249 (239,178)
Capital Outlay 444,381 468,438 1,608,231 208,799 (1,399,432)
Debt Service 1,470,044 1,391,623 1,399,812 1,397,261 (2,551)
Transfers 231,856 126,811 146,060 140,000 (6,060)
Totals 6,711,256 6,653,331 8,220,461 6,662,939 (1,557,522)
115
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:
. The City's Consumptive Use Permit Renewal Application is under review.
Additional monitoring requirements and conservation initiatives will be included
in the permit.
. Consumption and production have dropped over the last few years, leading to a
revenue shortage. A combination of factors, including conservation, vacant
apartments and mobile home parks, installation of private wells and construction
of new homes with water conserving plumbing fixtures and smaller yards 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.
t
. Continued cost increases for operations include electricity, chemicals and fuel.
Workload Data
Activity FY -08 (est.) FY-07 FY -06
Million Gallons Treated 927 982 993
Miles of distribution system maintained 90 90 89
I Number of Meters/Services (April) 8141 8081 8183
116
------.-
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 discharge to the St. Johns River. Biosolids, the treated
product of the wastewater treatment plants, are 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:
. Preliminary engineering to determine the most cost-effective method of meeting
the Total Maximum Daily Load for nitrogen is currently underway. Included in
the analysis are treatment plant upgrades, reclaimed water, and flow re-routing.
Any combination of these methods may be used to reduce the City's nitrogen load
on the 8t. Johns River.
. 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 Data
Activity FY08 (est.) FY07 FY06
Millions of Gallons Treated 840 857 830
Miles of Sewer Lines Maintained 86 86 84
*Number of Lift Stations Maintained 32 32* 32*
Sewer Services Maintained (April) 7508 7391 7351
*Includes storm water pump station.
117
Water Utility Fund
Water Production Division
Actual Actual Estimate Budget Increase
2005-2006 2006.2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 186,551 173,483 198,306 209,071 10,765
Overtime 3,104 5,384 4,500 4,125 (375)
Special Pay 17,839 14,131 20,620 20,620 0
Sub-Total 207,494 192,998 223,426 233,816 10,390
Benefits
FICA 15,578 12,953 17 ,130 17,887 757
Pension 26,575 26,788 24,866 27,728 2,862
Health and Life Insurance 13,659 14,618 16,634 16,534 (100)
Worker and Unemploy Camp 10,368 9,992 8,446 9,502 1,056
Sub-Total 66,180 64,351 67,076 71,651 4,575
Total Wages and Benefits 273,674 257,349 290,502 305,466 14,964
OPERATING EXPENSES
Professional Services 5,015 40,B84 22,151 22,500 349
Contract Services 204,270 209,992 170,000 182,000 12,000
Local Travel 424 200 200 0
Communications 3,375 3,726 3,600 2,360 (1,240)
Postage 2,120 1,979 200 200 0
Utilities 90,697 92,814 101,850 111,500 9,650
Rentals and Leases 439 532 500 600 100
Insurance
Repairs and Maintenance 9,833 25,925 18,000 17,227 (773)
Printing and Publishing 1,571 1,189 1,300 1,300 0
Advertising and Promotions
Other Current Charges 8,000 9,000 8,000 20,120 12,120
Office Supplies 1,972 2,076 2,000 2,000 0
Operating Supplies 45,904 39,880 44,475 46,700 2,225
Books, Training, Memberships 5,672 7,019 7,500 6,000 (1,500)
Total Operating Expenses 378,868 435,440 379,776 412,707 32,931
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements 33,391 7,537 15,000 (15,000)
Vehicles 12,500 12,500
Equipment 93,243 48,000 1,400 (46,600)
Total Capital Outlay 126,634 7,537 63,000 13,900 (49,100)
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 779,176 700,326 733,278 732,073 (1,205)
118
Sewer Utility Fund
Sewer Treatment Division
Actual Actual Estimate Budget Increase
2005-2006 2006.2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 439,854 485,727 517,312 552,223 34,911
Overtime 28,827 28,278 17,000 13,500 (3,500)
Special Pay 51,666 81,772 41,390 41,390 0
Sub-Total 520,347 595,777 575,702 607,113 31,411
Benefits
FICA 38,705 44,467 44,883 46,444 1,561
Pension 63,790 64,301 62,857 71,228 8,371
HeaJlh and Ufe Insurance 45,676 51,860 56,598 55,561 (1,037)
Worker and Unemploy Comp 24,789 28,426 19,939 22,352 2,413
Sub-Total 172,960 189,054 184,277 195,586 11,309
Total Wages and Benefits 693,307 784,831 759,979 802,699 42,720
OPERATING EXPENSES
Professional Services 75,098 5,274 22,000 12,500 (9,5oo)
Contract Services 245,810 269,539 356,470 268,146 (88,324)
Local Travel 21 100 100 0
Communications 9,493 10,296 7,700 7,700 0
Postage 759 343 400 450 50
Utilities 415,546 403,353 446,000 504,000 58,000
Rentals and Leases 1,820 1,801 1,200 2,000 800
Insurance
Repairs and Maintenance 99,551 86,798 172,723 85,567 (87,156)
Printing and Publishing 1,736 7,252 1,000 1,500 500
Advertising and Promotions 0
Other Current Charges 19,750 19,250 21,000 16,550 (4,450)
Office Supplies 2,738 2,373 2,500 2,500 0
Operating Supplies 99,926 124,099 128.900 141,425 12,525
Books, Training, Memberships 6,712 7,186 7,000 7,000 0
Total Operating Expenses 978,939 937,585 1,166,993 1,049,438 (117,555)
CAPITAL OUTLAY
Land
Buildings 21 ,235 0
Infrastructure Improvements 129,323 158,001 535,382 55,000 (480,382)
Vehicles 15,156 40,000 40,000
Equipment 2,039 7,619 50,340 12,900 (37,440)
Total Capital Outlay 131,362 202,011 585,722 107,900 (477,822)
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 1,803,608 1,924,427 2,512,694 1,960,037 (552,657)
119
Water Utility Fund
Water Distribution Division
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 190,610 204,063 214,534 227,285 12,751
Overtime 19,817 18,821 19,000 15,000 (4,000)
Special Pay 17,729 8,329 19,775 19,775 0
Sub-Total 228,156 231,213 253,309 262,060 8,751
Benefits
FICA 17,075 17 ,365 19,378 20,048 670
Pension 26,901 26,743 26,901 30,143 3,242
Health and Life Insurance 22,214 23,724 26,581 26,285 (296)
Worker and Unemploy Comp 14,838 15,644 10,806 10,735 (71)
Sub-Total 81,028 83,476 83,666 87,211 3,545
Total Wages and Benefits 309,184 314,689 336,975 349,271 12,296
OPERATING EXPENSES
Professional Services 2,550 4,000 4,000 0
Contract Services 58,177 50,451 50,248 56,000 5,752
Local Travel 577 810 700 800 100
Communications 4,975 4,785 4,000 3,000 (1,OOO)
Postage 47 50 50 0
Utilities 1,551 1,749 1,650 1,650 0
Rentals and Leases 875 1,146 1,200 1,200 0
Insurance
Repairs and Maintenance 26,359 30,826 31,342 29,717 (1,625)
Printing and Publishing 562 94 700 700 0
Advertising and Promotions
Other Current Charges
Office Supplies 362 692 700 700 0
Operating Supplies 95,309 102,582 103.600 109,500 5,900
Books, Training, Memberships 4,392 3,921 3,500 3,500 0
Intemal Service Charges
Total Operating Expenses 193,139 199,653 201,690 210,817 9,127
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements 153,423 47,137 6,175 (6,175)
Vehicles 14,175 14,544 32,225 (32,225)
Equipment 5,103 2,999 2,999
Total Capital Outlay 172,701 61,681 38,400 2,999 (35,401 )
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 675,024 576,023 577,065 563,087 (13,978)
120
Sewer Utility Fund
Sewer Collection Division
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 161,860 181,579 186,911 205,736 18,825
Overtime 6,490 9,475 7,000 5,250 (1,750)
Special Pay 5,156 18,506 13,000 10,925 (2,075)
Sub-Total 173,506 209,560 206,911 221,911 15,000
Benefits
FICA 13,011 15,594 15,670 16,976 1,306
Pension 25,279 23,648 23,437 27,285 3,848
Health and Ufe Insurance 17,984 25,382 26,448 26,181 (267)
Worker and Unemploy Camp 13,924 13,780 9,009 8,840 (169)
Sub-Total 70,198 78,404 74,564 79,283 4,719
Total Wages and Benefits 243,704 287,964 281,475 301,195 19,720
OPERATING EXPENSES
Professional Services 50,387 1,615 10,000 2,500 (7,500)
Contract Services 215,356 168,331 316,175 215,000 (101,175)
Local Travel 505 1,358 700 800 100
Communications 3,602 3,479 2,500 2,220 (280)
Postage 17 0 0
Utilities 46,139 42,360 49,300 56,900 7,600
Rentals and Leases 791 932 8,400 900 (7,500)
Insurance
Repairs and Maintenance 14,975 28,316 39,381 25,180 (14,201)
Printing and Publishing 2,462 500 500 0
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 27,465 24,973 26,940 36,500 9,560
Books, Training, Memberships 2,831 242 1,500 1,500 0
Total Operating Expenses 364,513 271,623 455,396 342,000 (113,396)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements 13,684 185,589 887,109 84,000 (803,109)
Vehicles
Equipment 11 ,620 34,000 (34,000)
Total Capital Outlay 13,684 197,209 921,109 84,000 (837,109)
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 621,901 766,796 1,657,980 727,195 (930,785)
121
Public Utilities Fund
Administrative and Non- Divisional
Actual Actual Estimate Budget Increase
2005-2006 2006.2007 2007-2008 2008-2009 (Decrease)
OPERATING EXPENSES
Professional Services
Contract Services 2,293 1,351 0 0 0
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance 191,810 248,573 244,603 156,209 (88,394)
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges 25,588 20 0 0 0
Office Supplies
Operating Supplies
Books, Training, Memberships
Intemal Service Charges 909,956 927,381 948,969 987,078 38,109
Total Operating Expenses 1,129,647 1,177,325 1,193,572 1,143,287 (50,285)
DEBT SERVICE
Utility Revenue Bonds. 1996
Principal 455,906 477,411 21,506 21,506 0
Interest 62,345 48,143 35,898 34,791 (1,107)
Other 882 882 960 600 (360)
Utility Revenue Bonds - 2004
Principal 150,536 150,535 636,548 649,452 12,904
Interest 709,453 623,178 614,914 600,438 (14,476)
Other 480 904 950 950 0
Suntrust -1999 Revenue Refunding
Principal 62,557 66,490 67,390 70,835 3,445
Interest 27,194 24,080 21,296 18,339 (2,957)
Other 691 0 350 350 0
Total Debt Service 1,470,044 1,391,623 1,399,812 1,397,261 (2,551)
TRANSFERS
To General Fund ,31,856 126,611 146,060 140,000 (6,060)
Total Transfers 231,856 126,811 146,060 140,000 (6,060)
DIVISION TOTALS 2,631,547 2,695,759 2,739,444 2,660,546 (56,696/
122
Utility Construction Fund
Purpose:
The purpose of this program is to provide funding for Water, Sewer, and Storm
Water System Improvements through the issuance of debt. Funding for these
projects includes debt proceeds and investment earnings on those proceeds.
Key Objectives:
. Periodically revise and update project estimated costs based on engineering and
bid results.
Issues, Trends and Highlights:
. Debt proceeds in the amount of $1,310,000 were budgeted to fund the estimated,
improvement costs of $51 0,000 for the design of the TMDL sewer-related project
and $800,000 for a new well for the Water utility.
. 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.
123
Utility Bond Construction Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Cash Forward 0 0 0 0 0
Revenues
Bond Proceeds - Water Projects 800,000 800,000
Bond Proceeds - Sewer Projects 510,000 510,000
Interest Eamings
Total Revenues 0 0 0 1,310,000 1,310,000
Other Financing Sources
Total Resources 0 0 0 1,310,000 1,310,000
Exoendltures
Water Utility
Production 800,000 800,000
Distribution
Sewer
Collection
Treatment 510,000 510,000
Bond Construction 0
DIVISION TOTALS 0 0 0 1,310,000 1,310,000
Other Financing Uses 0
Operating Cash 0 0 0 0 0
Ending Cash 0 0 0 0 0
Total Expenses and Cash 0 0 0 1,310,000 1,310,000
Resource Allocation
Personal Services
Operating Expenses
Capital Outlay 0 0 0 1,310,000 1,310,000
Debt Service
Transfers
Total Resources 0 0 0 1,310,000 1,310,000
124
125
Pension Funds
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2005-2006 2006.2007 2007.2008 2008-2009 (Decrease)
Revenues:
General Pension 1,288,630 1,808,323 935,005 1,320,428 385,423
Police Pension 828,690 1 ,172,645 574,841 812,280 237,439
Total Revenues 2,117,320 2,980,968 1,509,846 2,132,708 622,862
EXDenses:
General Pension 397,121 447,904 464,168 485,152 20,984
Police Pension 385,358 433,616 432,100 451,236 19,136
Total Expenses 782,479 881,520 896,268 936,388 40,120
Resource Allocation:
Personal Services 702,284 845,657 862,583 866,483 3,900
Operating Expenses 80,195 35,863 33,685 69,905 36,220
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resource Allocation: 782,479 881,520 896,268 936,388 40,120
Summary of Authorized Positions
Allocation 2007.2008 2008.2009
Pension
* Plan Administrator - Duties currently under Finance Department
126
Pension Funds
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 185. 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 remam
approximately level from year to year 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
participants 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, 2007 for the Police Pension fund was
$5,922,696. This represents an increase of $739,028 over 2006.
. Total Net Assets as of September 30, 2007 for the General Pension fund was
$9,067,486. This represents an increase of$I,360,418 over 2006.
127
General Employee Pension Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Cash Forward 6,828,970 7,708,892 9,241,434 9,712,271 470,837
Revenues
Eamings on Investments 696,090 1,151,994 300,000 609,000 309,000
Employer Contributions 480,029 482,363 457,005 528,428 71,423
Employee Contributions 112,511 173,966 178,000 183,000 5,000
Total Revenues 1,288,630 1,808,323 935,005 1,320,428 385,423
Other Financing Sources 172,023
Total Resources 8,117,600 9,689,338 10,176,439 11,032,699 856,260
EXDenditures
Benefits Paid
Retirement Benefits 342,535 419,252 427,251 427,251 0
Contribution Refunds 12,814 11,997 20,000 20,000 0
Subtotal 356,349 431,249 447,251 447,251 0
Operating Expenses
Professional Services 40,451 12,604 9,000 24,000 15,000
Contract Services 450 450 450 0
Insurance 1,039 1,103 2,343 1,875 (468)
Printing 32 30 73 100 27
Office Supplies 1,200 1,200 0
Books, Training 2,468 3,851 3,000 (851 )
Other 250 7,276 7,276
Subtotal 41,772 16,655 16,917 37,901 20,984
DIVISION TOTALS 397,121 447 ,904 464,168 485,152 20,984
Other Financing Uses 11,487
Ending Cash 7,708,992 9,241,434 9,712,271 10,647,647 835,276
Total Expenses and Cash 8,117,600 9,689,338 10,176,439 11,032,699 856,260
Resource Allocation
Personal Services 355,349 431,249 447,251 447,251 0
Operating Expenses 41,772 16,655 16,917 37,901 20,984
Capital Outlay
Debt Service
Transfers
Total Resources 397,121 447,904 464,168 485,152 20,984
128
Police Employee Pension Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2005-2006 2006-2007 2007-2008 2008-2009 (Decrease)
Cash Forward 4,750,622 5,185,709 6,224,912 6,367,653 142,741
Revenues
Insurance Premium Tax Sec 185 108,818 108,818 88,806 88,806 0
Eamings on Investments 439,797 742,382 200,000 400,000 200,000
Employer Contributions 261,354 301,688 221,035 256,474 35,439
Employee Contributions 18,721 19,757 65,000 67,000 2,000
Total Revenues 828,690 1,172,645 574,841 812,280 237,439
Other Financing Sources 300,174
Total Resources 5,579,312 6,658,528 6,799,753 7,179,933 380,180
EXDendltures
Benefits Paid
Retirement Benefits 346,585 399,599 410,332 414,232 3,900
Contribution Refunds 350 14,809 5,000 5,000 0
Subtotal 346,935 414,408 415,332 419,232 3,900
Operating Expenses
Professional Services 36,717 16,363 11,750 24,000 12,250
Contractual Services 450 450 450 0
Insurance 1,445 1,535 2,343 1,875 (468)
Printing 11 10 25 25 0
Office Supplies 200 200 0
Other 250 3,454 3,454
Books, Training 850 2,000 2,000 0
Subtotal 38,423 19,208 16,768 32,004 15,236
Transfers
DIVISION TOTALS 385,358 433,616 432,100 451,236 19,136
Other Financing Uses 8,245
Ending Cash 5,185,709 6,224,912 6,367,653 6,728,697 361,044
Total Expenses and Cash 5,579,312 6,658,528 6,799,753 7,179,933 380,180
Resource Allocation
Personal Services 346,935 414,408 415,332 419,232 3,900
Operating Expenses 38,423 19,208 16,768 32,004 15,236
Capital Outlay
Debt Service
Transfers 0 0 0 0 0
Total Resources 385,358 433,616 432,100 451,236 19,136
129
----.---------...-
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 a ten-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.
130
City of Atlantic Beach
Schedule of Interfund Transfers
Operating Budget Fiscal Year 2009
Transfer Transfer
In Out
General Fund
From Water Utility 93,800
From Sewer Utility 46,200
From Sanitation Fund 255,800
To Storm Water Utility Fund 1,300,000
Local Option Gas Tax Fund
To Storm Water Utility Fund 220,000
To Debt Service 68,500
Half Cent Sales Tax Fund
To Capital Project Fund 330,000
To Storm Water Utility Fund 300,000
Debt Service Fund
From Local Option Gas Tax Fund 68,500
.
Capital Project Fund
From Half Cent Sales Tax Fund 330,000
Water Utility Fund
To General Fund 93,800
Sewer Utility Fund
To General Fund 46,200
Sanitation Fund
To General Fund 255,800
Storm Water Utility Fund
From General Fund 1,300,000
From Half Cent Sales Tax Fund 300,000
From Local Option Gas Tax Fund 220,000
Total Transfers 2,614,300 2,614,300
131
" DR-422
CERTIFICATION OF FINAL TAXABLE VALUE R. 09/08
Section 200.065 (1),(6), F.S. Rule 12DER08.27
Florida Administrative Code
Effective 09/08
.... ...
DEPARTMENT
OF REVENUE
Year 2008 County DUVAL
Principal Authority ATLANTIC BEACH Taxing Authority ATLANTIC BEACH (USD3)
Check TYPE of principal authority D County D Independent Special District D School District
(check one) IX] Municipality D Water Management District
Check applicable taxing authority ~ Principal Authority D Dependent Special District
(check one) D MSTU D Water Management District Basin
SECTION I: COMPLETED BY PROPERTY APPRAISER
1. Current year gross taxable value (From Line 4, Form DR-420) $ 1, 431, 057 I 754 (1)
2. Final current year gross taxable value (From Form DR-403 Series) $ 1, 411, 683 I 052 (2)
Percentage or change in taxable value -1. 35 ;
3. (Line 2 divided by Line 1, minus 1, multiplied by 100) % (3)
The taxing authority must complete this form and return it to the property appraiser by \. 5 am{Phl}. Oct 8 ,2008.
w Property Appraiser Certification
0::
W I certify the taxable values shown above are correct to the best of my knowledge. .
:I:
Z Sign~~.C;:dL Date
~ lor ~ ~( 0 Y;
US
....
SECTION II: COMPLETED BY TAXING AUTHORITY
MILLAGE RATE ADOPTED BY RESOLUTION OR ORDINANCE AT FINAL BUDGET HEARING PURSUANT TO S. 200.065(2)(0), F.S.
If this portion of the form is not completed in full your authority will be denied TRIM certification and possibly lose its millage levy
privilege for the tax year. If any line is inapplicable, enter NA or -0-.
Voted Millage
4a. Voted debt service millage $ -0- per $1,000 (4 a)
4b. Other voted millage (in excess of the millage cap and not more than two years) $ -0- per $1 ,000 (4b)
Non-voted Operating Millage Rate (from resolution or ordinance)
5a. County or municipal principal taxing authority $ 2.9974 per $1 ,000 (Sa)
5b. Dependent special district $ -0- per $1 ,000 (5b)
Name
5c. Municipal service taxing unit (MSTU) $ .. per $1,000 (5c)
Name -0-
50. Independent special district $ -()- per '$'\ ,'000 \'5d)
5e. School district Required local effort $ -0- per $1,000 (5e)
Discretionary $ -0- per $1 ,000
Capital outlay $ -0- per $1 ,oob
Additional $ -0- per $1 ,000
Sf. Water management district District levy $ -0- per $1 ,000 (5n
Basin $ -0- per $1,000
CONTINUED ON PAGE 2-
132
u.._
DR-422
R. 09/08
Page 2
COMPLETE LINES 6 THROUGH 9 ONLY IF THE MILLAGE IS TO BE ADMINISTRATIVELY ADJUSTED.
COUNTIES, MUNICIPALITIES, SCHOOLS, and WATER MANAGEMENT DISTRICTS, MAY adjust the non-voted
millage rate ONLY if the percentage shown on Line 3 is greater than plus or minus 1 % under s. 200.065(6), ES.
6. Unadjusted gross ad valorem proceeds $ (6)
(Line 1 multiplied by Line 5a, 5e, or 5f as applicable, divided by 1,000)
7. Adjusted millage rate (Only if Line 3 is greater than plus or minus 1 %) $ (7)
(Line 6 divided by Line 2, multiplied by 1,000)
MSTUs, dependent special districts, and independent special districts may adjust the non-voted millage rate ONLY if the
percentage shown on Line 3 is greater than plus or minus 3% under s. 200.065(6), ES.
8. Unadjusted gross ad valorem proceeds $ (8)
(Line 1 multiplied by Line 5b, 5c, or 5d as applicable, divided by 1,000)
9. Adjusted Millage Rate (only if Line 3 is greater than plus or minus 3%) $ (9)
(Line 8 divided by Line 2, multiplied bv 1,000)
Taxing Authority Certification
I certify the millages and rates are correct to the best of my knowledge. The millages comply with the provisions of Section
200.185 and 200.071 or 200.081, F.S.
W Sign~dministrative Officer Date
a: /0/7/00
w
.- ~ Title ~ Physical Address
Z
" City, Manager 800 Seminole Rd, Atlantic Beach, Fl.
U) '/
Mailii~Address Name of Contact Person
8 0 Seminole Road Nelson Van Liere
City, State, ZIP Phone # Fax #
Atlantic Beach, Florida, 32233 (904) 247...:.5800 (904) 247-5877
CERTIFICATION OF FINAL TAXABLE VALUE
INSTRUCTIONS
SECTION I: Property Appraiser's Instructions 5. Send one copy to the Department of Revenue at the
1. Initiate a separate DR-422 form for each Form DR-420 address below. Send it with your DR-487, Certification
of Compliance, or separately if you have already sent
and DR-420S submitted. the DR-487.
2. Complete Section 1 and sign. Florida Department of Revenue
3. Send the original to the taxing authority and keep a Property Tax Oversight - TRIM
copy. Post Office Box 3000
Tallahassee, Florida 32315-3000
SECTION II: Taming Authority's Instructions All Taxing Authorities must complete Line 4 and Line 5,
1. Complete Section 1\ and sign. millages adopted by resolution/ordinance at Final Budget
2. Return the original and one copy to the property Hearing.
appraiser. Counties, Municipalities, Schools, and Water Management
3. Keep a copy for your records. Districts may complete Line 6 and Line 7 only when Line 3
4. Send one copy to the tax collector. is greater than plus or minus 1 %. (s. 200.065(6), ES.)
MSTU's, dependent special districts, and independent
special districts may complete Line 8 and Line 9
only when Line 3 is greater than plus or minus 3%.
(s. 200.065(6), F.S.)
Multi-County and Water Management Districts must
complete a separate Form DR-422 for each county.
ALL FORMS FOR TAX~NG AUTHORITIES ARE AVA~LABILE ON OUR WEBSITlE AT
hUp:/ /dOf'.myflorCda.com/dof"/property/ma)(m~Uage.htmJC 133
-
City of Atlantic Beach, Florida
Schedule of Capital Outlay
Fiscal Year 2008-2009
Buildings,
Land and
Improv. Equipment Vehicles Total
City Administration
City Clerk
Portable Audio Speakers 1,755 1,755
Information Technology
Copier Machine 14,000 14,000
HTE GIS Software 40,000 40,000
Automatic Vehicle Locater System 25,000 25,000
SQL Upgrades 20,000 20,000
laser fiche upgrades 15,000 15,000
server replacement - mail 25,000 25,000
Server Replacemenr 15,000 15,000
Server Replacement Amag Security 3,000 3,000
Total City Administration 0 158,755 0 158,755
Public Safety
Police Administration
Design Public Safety Building 660,000 660,000
Patrol
Hybrid Vehicle (2) 78,000 78,000
Laptop Computers (10) 20,000 20,000
Detective
Replace surbaban with Hybrid Escape 25,500 25,500
Life Guards
Lifeguard Towers (3) 7,080 7,080
Total Public Safety 660,000 27,080 103,500 790,580
Public Works
Public Works Administration
Workstation pro CAD I GIS 3,000 3,000
Streets Division
Sidewalks - Ped paths 50,000 50,000
Computer 1,000 1,000
Sidewalk and Curb Replacement 50,000 50,000
Fleet Maintenance
Wheel Balancer 5,000 5,000
134
Buildings,
Land and
Improv. Equipment Vehicles Total
Half Cent Sales Tax
Howell Park Bridge Replacement 50,000 50,000
Community Development Block Grant
Donner Park Improvements 104,262 104,262
Sanitation
Roll off container 4,200 4,200
Stonnwater Utility
Royal Palms Drainage Project 2,810,000 2,810,000
Building Code Enforcement
Computers (2) 2,600 2,600
Total Public Works 3,064,262 15,800 0 3,080,062
Parks and Recreation
Park Administration and Activities
Van 21,000 21,000
Maintenance
Cabinents at Donner Park 2,000 2,000
Gate at Dutton Island 10,000 10,000
Playground Replacement 50,000 50,000
Electric Utility Truck 16,000 16,000
Replacement Truck for P49 18,000 18,000
Total Parks and Recreation 62,000 0 55,000 117,000
Water Utility
Water Production
Well 800,000 800,000
Pick-up Truck 12,500 12,500
Computer 1,400 1 ,400
Water Distribution
Lap top computer 1,999 1,999
Computer 1,000 1,000
Total Water Utility 800,000 4,399 12,500 816,899
Sewer Utility
Sewer Collection
Inspection and rehabilitation 84,000 84,000
Sewer Treatment
check valve replacement 30,000 30,000
concrete driveway to grit containers 25,000 25,000
spectro and dh meters 8,400 8,400
135
Buildings,
Land and
Improv. Equipment Vehicles Total
Front End Loader 40,000 40,000
Computer 1,000 1,000
portable antenna and range pole 1,000 1,000
3d gis analyst software for gis tech 2,500 2,500
TMDL Design 510,000 510,000
Total Sewer Collection 649,000 12,900 40,000 701,900
Grand Total 5,235,262 218,934 211,000 5,665,196
136
City of Atlantic Beach
Schedule of Available Cash Balances
Major Funds
FY -09
FY-2009 Utility Rate Reserve for Utility Total Remaining
Projected 25% Operating Stabilization Customer In Trust or Renewal and Debt Service Restricted Available
Endina Balance Reserve Fund Deoosits DesiQnated Reolacement Reserve Cash Cash
General Fund 3,743,157 2,559,924 300,000 2,859,924 883,233
Convention Development Tax 240,915 0 240,915
Gas Tax 100,636 0 100,636
1/2 Cent Sales Tax 623,189 0 623,189
Building Department 47,840 72,404 72,404 -24,564
Public Utilities 3,228,648 864,220 400,000 536,040 500,000 843,707 3,143,967 84,680
Storm Water Utility 1,321,066 179,110 221,445 400,554 920,511
Sanitation 500,975 457,355 457,355 43,619
Debt Service 75,287 75,287 75,287 0
Miscellaneous funds 203,776 195,776 195,776 8,000
Pension Trust Funds 17,276,244 17,276,244 17,276,244 0
Totals 27,361,731 4,133,013 400,000 536,040 17,772,020 500,000 1,140,439 24,481,512 2,880,220
-
w
-.....l
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, for example:
Lawn service Tree removal
Pest Control Asphalt work
Ditch spraying Concrete sidewalk pouring
Polygraph testing Street sweeping
Uniform cleaning Water and soil laboratory testing
Beach cleaning Sludge hauling
Security system monitoring Towing
Permits from governmental Employee assistance program fees
agencies (unless related Motor vehicle tags/titles/registration
to a capital project)
Infrastructure repairs also included in this classification are, for example:
Point repairs to lines Electrical troubleshooting
Pump and motor repairs Tower or lift station repairs
Chlorinator replacement parts Irrigation system repairs
Fence 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.
138
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 charges, 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 charges 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 charges, 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.
43-01 Utilities - City Provided
Water, sewer, storm water and garbage disposal services provided by the City of Atlantic
Beach for City facilities.
139
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 First 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.
140
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. If 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
incurred for direct purchase of gasoline for the police motorcycle.
52-02 Diesel
Monthly allocation based on usage from pump at 1200 Sandpiper Lane and charges
incurred for direct purchase of diesel for emergency generators.
141
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
Includes books, subscriptions, memberships, licenses not related to specific training.
55-00 Training
All costs associated with training, including travel, books, registration, etc.
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 all transfers between funds that do not represent operating expenditures.
142
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.
143
City of Atlantic Beach
Long-Term Financial Plan
Fiscal Year 2008-2009
144
~~_-----...._~
City of Atlantic Beach
Long Term Financial Plan Projection Summary
General Fund
Actual Actual EstImate Budget Pro). Pro). Proj. Proj. Pro). Pro). Proj. Pro). Proj.
Fy-m; Fy-07 Fy-08 FY -09 FY-10 FY.11 FY-12 FY-13 FY.14 FY.15 FY-16 FY-17 FY-18
Cash Balance Forward 4,256,110 5,019,719 5,140,749 5,248,312 3,743,157 3,460,311 3,430,586 3,571,507 3,771,414 3,921 ,569 4,191,932 4,532,837 4,950,982
Revenues
Taxes 5,249,254 5,561,620 6,001,094 5,928,750 6,337,674 6,572,371 6,815,893 7,068,579 7,330,775 7,602,847 7,885,169 8,178,133 8,482,146
Licenses and Permits 435,190 418,269 93,125 97,525 100,511 103,590 106,765 110,037 113,412 116,892 120,480 124,179 127,994
Intergovemmental Revenues 2,394,302 2,380,760 2,318,351 2,222,050 2,245,768 2,315,203 2,387,198 2,461,852 2,539,265 2,619,544 2,702,798 2,789,140 2,878,689
Charges for Services 1,494,112 1,526,019 1,562,819 1,577,429 1,719,752 1,771,344 1,824,485 1,879,219 1,935,596 1,993,664 2,053,474 2,115,078 2,178,530
Fines and Forfeitures 126,479 123,900 313,613 82,600 118,578 122,135 125,799 129,573 133,461 137,484 141,588 145,836 150,211
Miscellaneous Revenues 322,275 407,750 193,113 195,720 207,018 197,322 197,798 205,149 214,910 222,733 235,417 250,978 149,138
Interfund Transfers 463,709 247,411 392,033 395,800 407,674 419,904 432,501 445,476 458,841 472,606 486,784 501 ,388 516,429
Total Revenues 10,486,321 10,665,729 10,874,148 10,499,874 11,136,975 11,501,869 11,890,439 12,299,886 12,726,260 13,165,749 13,625,709 14,104,732 14,483,137
Other Financing Sources
Total Resources 14,741,431 15,685,448 16,014,897 15,748,186 14,880,132 14,962,180 15,321 ,025 15,871,393 16,497,674 17,087,318 17,817,641 18,637,569 19,434,119
Expenditures by Department
Goveming Body 52,454 51,557 47,561 48,076 49,522 51,011 52,545 54,126 55,754 57,431 59,159 60,939 62,772
City Administration 1,934,361 2,139,980 2,211,627 2,630,835 2,840,870 2,739,268 2,850,193 2,956,730 3,039,967 3,163,992 3,258,901 3,363,790 3,453,760
Planning and Zoning 213,874 234,236 220,591 211,567 221,568 228,518 235,692 244,597 250,740 258,631 266,776 276,686 283,868
Building 245,904 158,669 0 0 0 0 0 0 0 0 0 0 0
Public Safety 4,208,446 4,428,809 4,555,898 4,628,634 4,836,281 4,962,872 5,169,704 5,279,466 5,472,582 5,616,834 5,845,485 5,973,037 6,218,630
Public Works - Streets 1,587,341 1,539,894 1,681,200 1,566,713 1,760,830 1,885,404 1,745,527 1,827,249 1,915,622 1,911,702 1,960,544 2,009,208 2,095,753
Parks and Recreation 1,002,602 1,161,108 986,681 1,194,261 1,260,077 1,210,416 1,237,893 1,255,546 1,334,414 1,374,538 1,375,961 1,468,726 1,542,878
General Govemment 349,027 978,182 1,063,027 1,724,943 450,673 454,104 457,964 482,266 507,026 512,257 517,977 534,201 550,947
Total Expenditures 9,594,009 10,692,435 10,766,585 12,005,029 11,419,821 11,531,594 11,749,518 12,099,979 12,576,105 12,895,386 13,284,804 13,686,587 14,208,608
Revenues Less Expenditures 891,312 -26,706 107,563 .1,505,155 -282,846 -29,725 140,921 199,907 150,155 270,363 340,905 418,145 274,529
Other Financing Uses 127,703 -147,736
Total Cash Reserves 5,019,719 5,140,749 5,248,312 3,743,157 3,460,311 3,430,586 3,571,507 3,771 ,414 3,921,569 4,191,932 4,532,837 4,950,982 5,225,511
Restricted Cash 2,566,260 2,680,767 2,703,339 2,859,924 2,944,522 3,032,205 3,112,550 3,205,649 3,291,593 3,390,477 3,482,400 3,582,465 3,685,777
Unrestricted Cash 2,453,459 2,459,982 2,544,973 883,233 515,789 398,381 458,957 565,765 629,976 801,455 1,050,437 1,368,517 1,539,734
Total Exp. & Cash Reserves 14,741,431 15.685,448 16,014,897 15,748,186 14,880,132 14,962,180 15,321 ,025 15,871 ,393 16,497,674 17,087,318 17,817,641 18,637,569 19,434,119
Resource Allocation
Personal Services 5,839,982 6,226,677 6,290,540 6,788,720 7,053,288 7,278,925 7,512,059 7,752,950 8,001,869 8,259,098 8,524,928 8,799,662 9,083,613
Operating 3,225,057 3,296,392 3,322,817 3,450,974 3,524,802 3,649,893 3,738,143 3,869,647 3,964,502 4,102,810 4,204,672 4,330,197 4,459,494
Capital Outlay 528,970 569,366 507,934 465,335 841,731 602,776 499,317 477,383 609,734 533,479 555,204 556,728 665,500
Transfers Out 0 600,000 645,294 1,300,000 0 0 0 0 0 0 0 0 0
Total Expenditures 9,594,009 10,692,435 10,766,585 12,005,029 11,419,821 11,531,594 11,749,518 12,099,979 12,576,105 12,895,386 13,284,804 13,686,587 14,208,608
......
~
V1
City of Atlantic Beach
Total Revenues and Expenditures
General Fund
.. 16
c
~
i
14
12
10
r! 8 -
.!!
"0
0
6 --
4 --
2
0
~ro ~ ~tb ~OJ ,,(,) ,," "I), ,,~ "b& ,,':> "ro ~ "tb
.l..~ .l..~ .l..~ .l.."'t:S .l..~ <t-~ .l.."'t:::. .l..~ .l..~ .l..~ .l..~ .l..~ .l..~
~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~
-Personal Services -Operating Expenses
.Capital Outlay DTransfers
.....Reven ue
146
CITY OF ATLANTIC BEACH
Long Tenn Financial Plan Financial Projection Summary
Gas Tax Fund
Actual Actual Estimate Budget Proj Proj Proj Proj Proj proj Proj proj Proj
FY .()6 FY '{)7 FY '{)8 FY '{)9 FY-10 FY-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18
Cash Balance Forward 332,493 266,143 290,649 183,264 100,636 93,424 88,814 111,453 109,885 110,573 113,835 118,004 134,352
Revenues
Local Option Gas Taxes 525,296 542,920 510,000 522,872 533,329 543,996 554,876 565,973 577,293 588,839 600,616 612,628 624,880
Interest Eamings 17,186 13,213 7,000 8,000 4,025 3,737 3,553 4,458 4,395 4,423 4,553 4,720 5,374
Other Revenues
Total Revenue 542,482 556,133 517,000 530,872 537,355 547,733 558,429 570,432 581,688 593,262 605,169 617,348 630,255
Expenses
Operating 274,015 247,793 275,000 275,000 270,000 270,000 270,000 300,000 300,000 300,000 300,000 300,000 300,000
Capital 55,681 5,537 32,819 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Transfers 325,368 258,648 316,566 288,500 224,567 232,343 215,789 222,000 231,000 240,000 251,000 251,000 251,000
Total Expenses 655,064 511,978 624,385 613,500 544,567 552,343 535,789 572,000 581,000 590,000 601,000 601,000 601,000
Net Change in Cash Balance -112,582 44,155 .107,385 -82,628 .7,212 -4,610 22,640 -1,568 688 3,262 4,169 16,348 29,255
Net Change In Working Capital -46,232 19,649
Ending Cash Balance 266,143 290,649 183,264 100,636 93,424 88,814 111,453 109,885 110,573 113,835 118,004 134,352 163,607
Restricted 266,143 290,649 183,264 100,636 93,424 88,814 111,453 109,885 110,573 113,835 118,004 134,352 163,607
Designated
Unrestricted 0 0 0 0 0 0 0 0 0 0 0 0 0
Detail Restricted
Restricted for Streets 266,143 290,649 183,264 100,636 93,424 88,814 111,453 109,885 110,573 113,835 118,004 134,352 163,607
266,143 290,649 183,264 100,636 93,424 88,814 111,453 109,885 110,573 113,835 118,004 134,352 163,607
-
~
-.J
City of Atlantic Beach
Total Revenues and Expenditures
Gas Tax Fund
Ul 800
'C
C
ftl
Ul
:l
0
.s::.
... 700
600
500
400
300
200
100
0
~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~
-Atps -A"'~ -Atps -Atps -A~ <c4.~ -A~ -A~ -A~ -A~ -A~ -A"'r:::. -A~
~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~
-Operating Expenses -Capital Outlay
CJTransfers -+-Revenues
148
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Sanitation Utility
Actual Actual Estimate Budget proj proj proj Proj proj Proj proj proj Proj
FY -0$ FY -07 FY -08 FY -09 FY-10 FY-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18
Cash Balance Forward 577.140 479,850 381 ,017 454,096 500,975 561,517 634,382 720,743 821 ,853 939,058 1,073,795 1,227,603 1 ,202,125
Revenues
Charges For Services 1,285,366 1,429,031 1,775,000 1,846,000 1,938,300 2,035,215 2,136,976 2,243,825 2,356,016 2,473,817 2,597,507 2,727,383 2,863,752
Commercial Franchise Fees 11,461 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500
40,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000
Grant Proceeds I Fees 0 578
Interest Eamings 23,909 23,067 8,000 12,000 15,029 16,846 19,031 21,622 24,656 28,172 32,214 36,828 36,064
Total Revenue 1,309,275 1,464,137 1,830,500 1,880,500 1,975,829 2,074,561 2,178,507 2,287,947 2,403,171 2,524,488 2.652,221 2,788,711 2,922,316
Expenses
Personal Services 4,722 24,567 25,096 25,423 25,717 26,732 27,788 28,887 30,030 31,220 32,457 33,745 35,084
Operating 1,183,460 1,283,086 1,482,852 1,548,198 1,622,097 1,699,585 1,780,839 1,866,044 1,955,394 2,049,093 2,147,355 2,250,404 2,358,476
Capital 3,400 139,704 3,500 4,200 4,000 4,000 4,000 4,000 4,000 4,000 4,000 204,000 4,000
Debt 0 0 0 0 0 0 0 0 0 0 0 0 0
Transfers 231,853 120,600 245,973 255,800 263,474 271,378 279,520 287,905 296,542 305,439 314,602 324,040 333,761
Total Expenses 1,423,435 1,567,957 1,757,421 1.833,621 1,915,287 2,001,695 2,092,147 2,186,836 2,285,967 2,389,751 2,498,414 2,812,188 2,731,321
Net Change In Cash Balance .114,160 -103,820 73,079 46,879 60,542 72,865 86,361 101,111 117,205 134,737 153,808 -25,478 190,994
Net Change In Working Capital 16.870 4,987
Ending Cash Balance 479,850 381,017 454,096 500,975 561 ,517 634,382 720,743 821 ,853 939,058 1 ,073,795 1 ,227,603 1 ,202,125 1,393,120
Restricted 355,009 357,063 438,480 457,355 477,822 499,424 522,037 545,709 570,492 596,438 623,603 652,047 681,830
Unrestricted 124,841 23,954 15,616 43,620 83,695 134,958 198,706 276,144 368,567 477,358 604,000 550,078 711,290
Detail Restricted
Operating Reserve ( 25% ) 355,009 357,063 438,480 457,355 477,822 499,424 522,037 545,709 570,492 596,438 623,603 652,047 681,830
355,009 357,063 438,480 457,355 477,822 499,424 522,037 545,709 570,492 596,438 623,603 652,047 681,830
......
~
\0
City of Atlantic Beach
Total Revenues and Expenses
Sanitation Fund
UI 3,500
"
c
"'
UI
='
0
s::.
.... 3,000
2,500
2,000
1,500
1,000 -
500
o -
~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~
~~ ~~ ~~ ~~ ~"'~ <<.J.,~ ~~ ~~ ~"'~ ~"'~ ~~ ~~ ~~
<< << << <<~ <<<<<<<<<<<<<<
-Personal Services -Operating Expenses
-Capital Outlay c:JTransfers
~Revenues
150
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Storm Water Utility
Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj
FY .06 FY.o7 FY .08 FY .09 FY-10 FY-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18
Cash Balance Forward 3,123,345 2,808,324 2,398,432 2,683,095 1 ,321 ,066 1,166,160 1,258,353 631,329 773,361 805,130 500,292 721 ,643 748,646
Revenues
Charges for Services
Storm Water Fees 377,565 380,309 386,000 482,000 496,460 607,754 625,986 644,766 664,109 780,432 803,845 827,961 852,799
Total Charges for Services 377 ,565 380,309 386,000 482,000 496,460 607,754 625,986 644,766 664,109 780,432 803,845 827,961 852,799
I
Grant Proceeds 956,789
Interest Eamings 126,344 113,066 50,000 75,000 39,932 35,417 37,948 18,617 23,201 24,154 15,009 21,646 22,456
Transfer In from Gas Tax 255,368 188,000 248,000 220,000 153,000 161,000 145,000 151,000 160,000 169,000 180,000 180,000 180,000
Transfer from 1/2 Cent Sales Tax 237,000 800,000 300,000 310,000 360,000 350,000 360,000 375,000 375,000 400,000 400,000 375,000
Transfer In from General Fund 0 600,000 460,675 1,300,000 0 0 0 0 0 0 0 0 0
Other Revenues 100 240 300
Total Revenue 759,377 1,518,615 2,901,764 2,377,000 999,392 1,164,171 1,158,934 1.174,383 1,222,310 1,348,586 1,398,854 1,429,607 1,430,256
Expenses
Personal Services 230,971 252,760 258,788 298,044 300,891 308,510 316,410 324,606 333,115 341,955 351,147 360,711 370,669
Operating 383,732 437,770 520,286 418,394 430,946 443,874 457,190 470,906 485,033 499,584 514,572 530,009 545,909
Capital 263,422 1,018,162 1,625,000 2,810,000 210,000 107,000 800,000 25,000 160,000 600,000 100,000 300,000 0
Debt 224,282 211,448 213,027 212,591 212,461 212,593 212,358 211,839 212,393 211,884 211,884 211,884 211,884
Transfers 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Expenses 1,102,407 1,920,140 2,617,101 3,739,029 1,164,298 1 ,071,978 1,785,958 1,032,351 1,190,641 1 ,653,424 1,177,603 1,402,604 1,128,462
Net Change In Cash Balance -343,030 401,525 284,663 -1,362,029 .154,906 92,193 -627,024 142,032 31,769 -304,837 221,251 27,003 301,793
Net Change in Working Capital -28,009 8,367
Ending Cash Balance 2,808,324 2,398,432 2,683,095 1 ,321 ,066 1,166,160 1 ,258,353 631,329 773,361 805,130 500,292 721,643 748,646 1 ,050,340
Restricted 375,121 394,078 416,214 400,555 404,404 409,541 414,845 420,323 425,982 431,830 437,875 444,125 450,590
Designated
Unrestricted 2,433,203 2,004,355 2,266,882 920,512 761,755 848,812 216,484 353,038 379,148 68,462 283,669 304,421 599,750
Detail Restricted
Debt Service Reserve 221,445 221,445 221,445 221,445 221,445 221,445 221,445 221,445 221,445 221,445 221,445 221,445 221,445
Operating Reserve ( 25% ) 153,676 172,633 194,769 179,110 182,959 188,096 193,400 198,878 204,537 210,385 216,430 222,680 229,145
375,121 394,078 416,214 400,555 404,404 409,541 414,845 420,323 425,982 431,830 437,875 444,125 450,590
.......
VI
.......
City of Atlantic Beach
Total Revenues and Expenditures
Storm Water Utility
.5
c
~
j
4
3
2
1
0
~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~
4,~ 4,~ 4,~ 4,,,,<::1 4,tf' ~4,tf' 4,tf' 4,"'~ 4,tf' 4,tf' 4,tf' 4,"'~ 4,tf'
~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~
-Personal Services -Operating Expenses
-Capital Outlay o Debt Service
oTransfers .....Reven ue
152
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
1/2 Cent Discretionary Sales Tax Fund
Actual Actual estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj
FY -06 FY-07 FY -08 FY -09 FY-10 FY-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18
Cash Balance Forward 1 ,002,807 1,126,899 1,414,879 603,819 623,189 562,742 464,239 386,813 311,377 233,277 167,726 90,397 26,241
Revenues
Tax Proceeds 741,335 723,303 700,000 674,370 687,857 701,615 715,647 729,960 744,559 759,450 774,639 790,132 805,935
Interest 43,805 65,684 25,000 25,000 18,696 16,882 13,927 11,604 9,341 6,998 5,032 2,712 787
Grant Proceeds I Other Misc. 140
Total Revenue 785,280 788,987 725,000 699,370 706,553 718,497 729,574 741,564 753,900 766,448 779,671 792,844 806,722
Expenses
I Capital 602,880 280,350 406,060 50,000 0 0 0 0 0 0 0 0 0
Transfer to Capital Projects Fund 330,000 330,000
Transfer to Storrnwater Utility 237,000 800,000 300,000 310,000 360,000 350,000 360,000 375,000 375,000 400,000 400,000 375,000
Transfer to Debt Service 0 457,000 457,000 457,000 457,000 457,000 457,000 457,000 457,000 457,000
Total Expenses 602,880 517,350 1 ,536,060 680,000 767,000 817,000 807,000 817,000 832,000 832,000 857,000 857,000 832,000
Net Change in Cash Balance 182,400 271,637 -811,060 19,370 ~,447 -98,503 -77,426 -75,436 -78,100 -65,552 -77,329 -64,156 -25,278
Net Change in Working Capital -58,308 16,343
Ending Cash Balance 1,126,899 1,414,879 603,819 623,189 562,742 464,239 386,813 311,377 233,277 167,726 90,397 26,241 962
Restricted 0 0 0 0 0 0 0 0 0 0 0 0 0
Designated
Unrestricted 1,126,899 1,414,879 603,819 623,189 562,742 464,239 386,813 311,377 233,277 167,726 90,397 26,241 962
-
Vl
IN
City of Atlantic Beach
Total Revenues and Expenditures
Half Cent Sales Tax
In 1,800
"C
l:
co
In
~ 1 ,600
,...
1 ,400
1,200
1 ,000
800
600
400 -
200 -
o - I I
~ro ~~ ~tO ~Ojj ~~ ~" ~'" ~n" ~~ ~':> ~ro ~ ~tO
~ ~ ~ ~ ~~~ ~ ~ ~ ~ ~ "'~ ~
~~ ~~ ~~ ~~ ~~ <c <c~ ~~ <c~ <c~ ~~ ~~ <c~
I -Capital DTransfers ...-Revenues I
154
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Water and Sewer Utility Combined Summary
Actual Actual Estimate Budget Proj Proj Proj Proj proj Proj Proj Proj Proj
FY-06 FY-07 FY-08 FY -09 FY-10 FY-11 FY-12 FY-13 FY-14 FY.15 FY-16 FY-17 FY-18
Cash Balance Forward 4,119,033 4,072,637 4,205,963 2,605,512 3,228,648 3,071,088 4,336,430 4,357,042 4,874,864 5,241,301 5,579,324 5,592,160 5,590,181
Revenues
Charges For Services 5,864,250 5,781,356 5,969,470 6,567,275 7,224,003 7,946,403 8,741,043 9,265,506 9,821,436 10,410,722 11,035,365 11,697,487 12,399,337
Assessments / Impact Fees 209,469 114,044 117,000 184,000 207,000 204,930 202,881 200,852 198,843 196,855 194,886 192,938 191,008
Other Revenues 657,564 607,624 533,540 1,844,800 9,006,959 2,985,889 560,424 570,556 558,264 551,178 541,459 525,111 502,685
Total Revenue 6,731,263 6,503,024 6,620,010 8,596,075 16,437,962 11,137,222 9,504,348 10,036,914 10,578,543 11,158,755 11,n1,711 12,415,536 13,093,030
Expenses
Personal Services 1,519,869 1,644,833 1,668,931 1,758,630 1,834,933 1,908,111 1,984,236 2,063,427 2,145,810 2,231,513 2,320,673 2,413,429 2,509,928
Operating 3,045,106 3,021,627 3,397,427 3,158,249 3,270,678 3,387,499 3,508,910 3,635,120 3,766,347 3,902,823 4,044,791 4,192,510 4,346,252
Capital 444,381 468,438 1,608,231 1,518,799 9,304,000 2,198,000 1,610,000 1,437,000 1,910,000 2,383,000 3,085,000 3,498,000 3,310,000
Debt 1,470,044 1,391,623 1,399,812 1,397,261 2,041,711 2,229,744 2,227,609 2,225,973 2,227,651 2,136,229 2,136,229 2,136,229 2,136,229
Transfers 231,856 126,811 146,060 140,000 144,200 148,526 152,982 157,571 162,298 167,167 172,182 177,348 182,668
Total Expenses 6,711,256 6,653,332 8,220,461 7,972,939 16,595,522 9,871 ,880 9,483,737 9,519,091 10,212,106 10,820,732 11,758,875 12,417,516 12,485,077
Net Change In Cash Balance 20,027 .150,308 .1,600,451 623,136 -157,560 1,265,342 20,611 517,823 366,437 338,023 12,836 .1,979 607,953
Net Change Working Capital -66,423 283,633 0 0 0 0 0 0 0 0 0 0 0
Ending Cash Balance 4,072,637 4,205,962 2,605,512 3,228,648 3,071,088 4,336,430 4,357,042 4,874,864 5,241,301 5,579,324 5,592,160 5,590,181 6,198,134
Restricted 3,064,942 3,064,052 3,182,853 3,143,292 3,191,525 3,650,438 3,700,936 3,753,434 3,808,018 3,864,780 3,923,816 3,985,226 4,049,116
Designated 0 0 0 0 0 0 0 0 0 0 0 0 0
Unrestricted 1,007,695 1,141,910 -5n,341 85,356 .120,437 685,992 656,106 1,121,431 1,433,284 1,714,545 1,668,345 1,604,955 2,149,018
Detail Restricted 6 7 8 9 10 11 12 13 14 15 16 17 18
Bond Debt Service Reserve 841,795 643,707 843,707 843,707 843,707 1,254,039 1,254,039 1,254,039 1,254,039 1,254,039 1,254,039 1,254,039 1,254,039
Rate Stabilzation Fund 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000
Customer Deposits 535,365 535,365 535,365 535,365 535,365 535,365 535,365 535,365 535,365 535,365 535,365 535,365 535,365
Renewal and Replacement 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000
Operating Reserve ( 25% ) 799,208 784,980 903,781 864,220 912,453 961,034 1,011,532 1,064,030 1,118,614 1,175,376 1,234,412 1,295,822 1,359,712
3,064,942 3,064,052 3,182,853 3,143,292 3,191,525 3,650,438 3,700,936 3,753,434 3,808,018 3,864,780 3,923,816 3,985,226 4,049,116
.......
VI
VI
Public Utilities
III 20
c
~
~ 18
16
14
12
10
8
6 -
4 -
2 -
o -
~fo ~ ~CO ~Oj ~() ~" ~~ ~~ ~~ ~';) ~fo ~ ~CO
~ ~ ~ ~ ~~~ ~ ~ ~ ~ ~ ~ ~
~~~~~~~~~~~ ~~~~~~~~~~~~~~
- Personal Services -Operating Expenses
-Capital Outlay c::J Debt Service
c::JTransfers 1-Revenue
156
..,,,.....""'" ,...
157
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 financial 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 Hearing - The public hearing conducted by the City Commissioners to consider and adopt
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 City 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 project 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.
158
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 ofthe City of Atlantic Beach composed offive elected
officials. The duties and responsibilities of the Commission are 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 ofthe 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 similarly to those of a private business enterprise, i.e., to be self supporting through
159
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 final 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.
160
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 year 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 are 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 of3. 71 per thousand; taxable value
of $50,000 = $50,000 divided by 1,000 = $50 multiplied by 3.71 = 185.5.
Non-Departmental Expenditures - Expenditures which benefit all or a portion of City
departments, such as property and liability insurance.
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 object 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 - The 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 - The tax rate certified to the property appraiser by each taxing authority.
Real Property - Land and the buildings and other structures attached to it that are taxable under
state law.
161
Reserve - An account used to indicate that a portion ofa 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 charges, grants and intergovernmental receipts.
Revenue Bonds - Bonds usually sold for the construction of a capital project that will produce
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.
Tax Base - The total property valuation on which each taxing authority levies it's tax rates.
Tax 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 year.
Tax Year - The calendar year in which ad valorem property taxes are levied to finance the ending
fiscal year budget. For example, the tax roll for the 1998 calendar 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 standardize fmancial information to facilitate comparisons and evaluation of
reports.
User Fees - The charges 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.
162