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Annual Budget for 2010-2011-VCity of Atlantic Beach, Florida Annual Budget City of Atlantic Beach, Florida Annual Budget 2010 - 2011 Mayor Louis M. Borno City Commission Jonathan Daugherty John L. Fletcher Carolyn R. Woods Paul B. Parsons City Attorney Alan C. Jensen City Manager Jim R. Hanson City Clerk Donna L. Bartle City of Atlantic Beach Annual Budget Fiscal Year 2010-2011 Table of Contents Introduction Budget Message I -VI Calendar 1 Ad Valorem Tax Millage Resolution 2-3 Budget Ordinance 4 Combined Summary of All Funds, Revenues and Expenditures 5 Combined Summary of Expenditures by Department 6 Graph of Total Revenues and Expenses by Fund Type 7 Citywide Organizational Charts 8-15 Graph of General Fund Revenues and Expenses 16 Graph of Where Your Tax Dollar Goes 17 Schedule and Graph of 2010 Local Millage Rates 18 Schedule and Graph of Ten Years of Millage History 19 Combined Summary of Revenues and Expenditures General Fund 20 General Fund Revenues 21-22 Summary of General Fund Expenditures by Division 23 Summary of Special Revenue Funds 24 Summary of Enterprise Funds 25 Summary of Trust and Agency Funds 26 Governing Body Summary of Governing Body 27 City Commission 28-29 City Administration Summary of City Administration 31 City Clerk 32 City Manager 34 Finance 36 Information Technology 38 Human Resources 40 Legal Counsel 42 General Government Summary of General Government General Government Non -Departmental 45 46 Convention Development Tax 48 Half Cent Discretionary Sales Tax 50 Debt Service 52 Governmental Capital Project Fund 54 Planning, Zoning and Building Summary of Planning, Zoning and Building 57 Planning and Zoning 58 Community Development Block Grant 60 Building 62 Tree Protection 66 Public Safety Summary of Public Safety 69 Police 70 Administration 72 Patrol 73 Crime Suppression Unit 74 Investigations 75 Dispatch 76 Animal Control 77 Police School Guards 78 Police Grant Funds 79 Police Special Revenue Fund 81 Fire Department Summary of Fire Department 83 Fire Control & Rescue 84 Lifeguards 86 Code Enforcement 87 Parks and Recreation Summary of Parks and Recreation 89 Location of City Parks 90 Parks Programs and Special Events 91 Park Maintenance and Improvements 93 Public Works Summary of Public Works 95 Public Works Administration 96 Street and Road Maintenance 98 Local Option Gas Tax 100 Sanitation 102 Storm Water Utility Fleet Maintenance 105 108 Public Utilities Summary of Public Utilities 111 Water Production 115 Treatment Division 116 Water Distribution 117 Sewer Collection 118 Administrative 119 Pension Funds Summary of Pension Funds 121 General Employee Pension 123 Police Employee Pension 124 Supplemental Information Budget Policy Highlights 125 Schedule of Interfund Transfers 126 Certification of Taxable Value 127-128 Schedule of Capital Outlay 129-130 Schedule of Cash Balances 131 Element Object Classifications, Account Descriptions 132-139 Long Term Financial Plan 141-153 Glossary 155-159 Budget Message To: The Honorable Mayor and City Commission From: Jim Hanson, City Manager Date: September 27, 2010 It is with great pleasure that I set forth the newly adopted spending plan for the upcoming Fiscal Year 2011. This budget is balanced and maintains contingency levels for each of the major operating funds in an amount of 25% per commission policy. It includes funding to maintain existing service levels with minor changes and supports most of the strategic priorities set by the Mayor and Commission. The nationwide economic recession continues to plague the budgets of local governments across the country. Atlantic Beach is no exception. Revenues from several sources have fallen over the last three years. At the same time, costs have escalated for employee pensions, electricity, the fire service contract and health insurance. Numerous budget cutbacks have been made over the last two years. This year we will need to "tighten our belts" even further by continuing last year's reductions and adding a few more. However, the City does not need to make drastic reductions to the level of service like many others. Major Factors Affecting the Budget Most of the City's revenue sources are declining. The property tax rate will remain at the same 3.1553 mills as last year. Falling property values have resulted in a reduction of $120,000 in property tax collections this year and almost $300,000 over the last two years. Revenues received through the state government have also decreased, and recent state estimates used for the FY 2011 budget may be overly optimistic. These include the state revenue sharing funds, the Half Cent Sales Tax, the Local Option Gas Tax and the Better Jacksonville Half Cent Sales Tax. Building permit revenues are still down because of a lower than usual amount of new construction. A subsidy from the General Fund has been included in the budget for the upcoming year. Water and sewer sales volumes continue to decline because of price I This budget is balanced and maintains required reserves. Atlantic Beach is affected by the same economic slowdown as other cities, but can make ends meet without drastic reductions to service levels. Most of the City's sources for revenue have declined over the last three years. incentives and conservation efforts by our customers. One bright spot in the revenue forecast is for increased interest on invested funds projected to be 200,000 more in FY 2011. However, this is still $400,000 per year less than was received just three years ago. The contributions needed to the City's two pension funds will increase again in the next year; this time by over $180,000. Grants from federal and state agencies in the last year have paid for three police officers and a Community Redevelopment Coordinator. Additional grants have been obtained for funding of three of those positions in the next year. Two other grants have been obtained or are pending for sewer rehabilitation projects. While the City's sewer master plan projected a need for long term investment in the aging system of pipes, declining water and sewer sales volumes have limited the ability to fund those projects. A grant for $1,000,000 is expected next year to pay part of the cost to upgrade the wastewater plant to meet new standards. Several other grants are anticipated in the next year including funding for law enforcement, park development, energy conservation and infrastructure enhancements in low income areas. The cost for health insurance is going up across the country. Atlantic Beach will see a cost increase of 12% next year. The increase would have been 32%, but was reduced by amending the benefit provided to a lower cost option. If the City were not being rated as part of a much larger group, the increase would be far greater. Tax rate and other revenues next year This FY 2011 budget is based upon keeping the ad valorem tax rate at the current 3.1553 mills. Also, the planned increase of $1.00/month in storm water fees has been postponed to begin instead in October of 2011. Sanitation rates and Building Permit fees are also kept at current rates. There is an increase in sewer fees of 9% to fund the wastewater project discussed later in this memo. Usage of some funds are restricted State law regulates the use of several sources of funds. While property taxes and some other revenues can be used for just about any municipal purpose, others are very restricted. One example is the Half Cent Discretionary Sales Tax Fund which can only be used for projects that are "similar in nature to those of the Better Jacksonville Plan". It cannot be used for salaries or other operating expenses. II Grants have played a big part in keeping up the City's service levels and providing funds for capital projects. Health insurance costs continue to escalate. Some of the City's funds cannot be usedfor operating costs. Strategic Plan Goals, Status and Funding 1. Police Building; Construction of a new police building has been in the strategic plan for several years and architects are preparing plans and specifications for bid. This is one project where restricted funds can be used. The project is not included in the budget with the anticipation that the City Commission will amend the budget once bids are received. Money has been transferred to the General Capital Improvements Fund from the Half Cent Sales Tax Fund to be available when needed. About half of the $4.1 million dollar estimated construction cost has been set aside. Future Half Cent Sales Taxes will be used to finance the remaining two million dollars needed for the project. 2. Mayport Corridor Project; The goal to build, encourage and support a vibrant commercial corridor and strong residential neighborhoods along and adjacent to Mayport Road has been one of the commission's top priorities for the last two years. Installation of landscaped medians in the street has made a big difference both in appearance and traffic safety. Several City departments have contributed manpower and other resources to this project. Three new positions were created including a Community Redevelopment Coordinator and two Community Oriented Police Officers. The extra attention in this area has resulted in a decreased crime rate, an improved appearance and the emergence of some community groups that are taking more responsibility for their neighborhoods. The City has been able to obtain grant funding for all the new positions in the last year and grants have been obtained to continue funding of the two COPs officers in FY 2011. However, the Redevelopment Coordinator is included in the upcoming budget for only three months because of a lack of funding. When funding runs out, the current employee will be absorbed in the Police Department with a corresponding reduction in one vacant position. Under this arrangement, we anticipate that some of the Mayport Corridor programs can be continued through the Police Department. 3. Royal Palms Improvements; Revitalization of the Royal Palms neighborhood by reconstruction of the aging storm water system and improving the rundown appearance has been another multi-year strategic initiative. The storm water project is fully funded and under construction. Several changes in internal responsibilities have been made in the last year to focus more time and effort on code enforcement to improve the neighborhood appearance. This budget includes funding for those efforts through the next year. III The City has been able to use various grants to focus efforts in the Mayport Corridor. 4. Wastewater Improvements; New State regulations require a reduction in the amount of nitrogen discharged from the City's wastewater plants into the St. Johns River. Engineering is underway to design the necessary upgrades to meet the standards. The work will include the abandonment of the City's Buccaneer Wastewater Plant, piping of the wastewater to the main treatment facility, and upgrading of the main plant. Construction work should begin on all phases before the end of this calendar year. Total wastewater related costs are estimated at just over $11.3 million dollars. After receipt of a one million dollar state grant, this budget anticipates financing in FY 2011 of $10.3 million dollars. Rates have been increased over the last three years in preparation for this work although the volume of water and sewer sales has continued to decline. As a result, an increase of 6% is has been approved for the next year. The nitrogen reduction requirements apply to all wastewater systems in the area so rates have been increasing across the region. Atlantic Beach's rates will remain very competitive. 5. Parks and Recreation Facility Expansions; This strategic goal is for the expansion and enhancement of the City park system with specific focus on Rose Park, extension of the City's pedpath system and opening up the newly acquired River Branch Preserve to public access. Funds are included in the budget for matching an anticipated grant for construction of a boardwalk at the Tideviews Preserve to increase public access into the River Branch area. Included in this budget are funds for a park master plan for the River Branch Area. No proposed extensions to the pedpath system are included because of the availability of funds. 6. Pension Plans; The Commission expressed a desire to continue to review pension options to offer plans that are both affordable and provide for the recruitment and retention of high quality employees. While efforts are underway to obtain cost estimates for various alternatives, this budget anticipates paying the costs for the current plan in the next year as determined by the plan's actuaries. Any changes to the pension plans will impact future City budgets. Utility System Transfer to General Fund The City Code requires that transfers from water and sewer revenues equaling the amount collected from the 25% surcharge on outside city customers be made to the General Fund unless a smaller amount is budgeted. In recent years the transfer has been reduced to pay for several major water and sewer projects. The long term plan includes a gradual IV Work is ongoing to meet new State environmental standards for wastewater discharges. Paying for the work will require the issuance of the first new debt incurred for many years. Atlantic Beach's water and sewer charges will still be competitive with other regional suppliers. Very little funding is included in this budget for new discretionary projects. increase in the transfer over the next five years to bring it back up to the full amount of the surcharge. Employee Compensation and Benefits This budget includes funding for a 1.1% bonus to all employees having worked more than a year. The budget assumes that a different health insurance plan with lower benefits will be offered to offset most of the anticipated price increase in health costs to the City. This will mark the third year in a row that the level of benefits for health insurance has decreased. Employees will have the choice of paying for various "buy up" options, although it will be at their expense. Capital Projects The only major capital project included in this budget is the wastewater treatment plant improvements. Because the City is being mandated to meet the new standards, it is non -discretionary. As previously noted, the City's share of a much smaller project to expand the boardwalk into the River Branch Preserve is included by using the restricted funds from the Convention and Development Tax. Debt With the exception of the recently -completed water well replacement and new water main on Ocean Blvd., the City of Atlantic Beach has not issued new debt since 1996. While many major capital projects have been completed, funding has been obtained for those through current revenues. To be able to pay for the wastewater project will require that new debt be incurred in FY 2011 totaling an estimated $11.3 million dollars. While not included in this budget, the new police building is expected to require the financing of an additional $2 million. Conclusions The City of Atlantic Beach has taken a very conservative approach to budgeting over the last ten years. Reserves have been maintained and investments have been made to improve the City's water, sewer and storm water infrastructure as well as to establish and develop several parks. These projects have been paid for with current revenues. As a result, the City's cost for maintenance of the utility systems has been reduced and operating costs are relatively low. An additional benefit is that it is easier to reduce spending for new capital projects during these difficult times than it would be if available funds had been used to increase service levels or reduce revenues so that layoffs were needed. While numerous cuts have been made V Increasing health insurance costs will be offset by passing some costs along to employees. Investing in infrastructure and parks projects in recent years has left Atlantic Beach in better condition to adjust to the economic downturn than most other cities. to department budgets over the last couple of years, the major service levels have remained intact. This is a testament to the resolve of past City commissions to focus on the long-term needs of the community rather than shorter term strategies that are often more convenient and popular. Credit is due to a large number of City staff members who have been involved in the preparation of this budget. It has truly been a group effort and has required a deep appreciation for the difficult situation we are in. We look forward to working with you during these difficult economic times to continue to provide high level public services that the citizens of Atlantic Beach have come to expect. Respectfully submitted, im Hanson City Manager City of Atlantic Beach Budget Calendar Fiscal Year 2010-2011 Date Required Action Responsibility February 10 to February 11 Strategic Planning Workshops Department Heads Finance Director City Manager City Commission March 1 to May 1 Update Ten Year CIP Requirements To Finance Director Department Heads March 1 to May 1 Preparation of budget requests on-line, current year budget review. Department Heads May 1 to May 22 Review of on-line requests, CIP Requests, Meetings with Department Heads for explanations and justifications. Program pages are also to be included in discussions. Department Heads Finance Director City Manager May 22 to July 1 Preparation of Proposed Budget, follow-up meetings with City Manager and Finance Director Department Heads Finance Director City Manager June 23 to July 31 State Revenue Sharing Estimates provided Department of Revenue July 1 Receive Certification of Taxable Value Property Appraiser July 13 or July 27 City Manager to proposed millage rate on DR -420 and schedule a public 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 ). City Manager July 17 Proposed Budget submitted to the City Commission City Manager Finance Director August 24 Tax notifications to be mailed within 55 days of Certification, (TRIM notice of proposed property taxes). Property Appraiser August 03 to August 26th The City Commission had workshops to review the Proposed Budget on August 3rd, 5th &26th. The meetings were held at 5:OOpm and lasted about three hours each. Department Heads Finance Director City Manager City Commission August 24 to September 4 Advertise in newspaper for public hearing on adoption of Tentative Budget and Proposed Millage (The property appraiser will also notify property owners). Finance Director City Clerk Property Appraiser September 13 Hold Public Hearing to adopt the Tentative Budget and Millage (F.S. 200.065). City Commission September 25 Publish TRIM notice in public newspaper Finance Director September 27 Final Hearing to approve Budget and Millage Rate City Commission 1 RESOLUTION NO. 10-12 A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA LEVYING THE AD VALOREM PROPERTY TAX MILLAGE RATE FOR MUNICIPAL PURPOSES ON ALL TAXABLE PROPERTY WITHIN THE CITY FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2010 AND ENDING SEPTEMBER 30, 2011; 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, 2010 and ending September 30, 2011; 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, 2010 and ending September 30, 2011, based on a millage rate of 3.1553 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, 2010 and ending September 30, 2011 is hereby set at the rate of 3.1553 mills. 2. The percentage by which this millage rate to be levied exceeds the rolled -back rate of 3.2898 is negative 4.09%. 3. This resolution shall take effect immediately upon its passage and adoption by the City Commission of the City of Atlantic Beach, Florida. ADOPTED at a public hearing by the City Commission of the City of Atlantic Beach, Florida on the 27th day of September 2010. Resolution No. 10-12 Page 1 of 2 2 Mike Borno Mayor / Presiding Officer Approved as to form and correctness: Ct Jensen, Esquire ttorney ATTEST: 1,04,0-1/ a/AiRtet Donna L. Bartle, CMC City Clerk CERTIFICATION certify this to be a true and correct copy of the record in my office. WITNESSETH my hand and official seal of the City of Atlantic Beach, Florida, this, tete 2i74day of -S - r 20 ity Marcs, Resolution No. 10-12 Page 2 of 2 3 ORDINANCE NO. 2040-105 AN ORDINANCE ADOPTING THE FINAL BUDGET FOR THE CITY OF ATLANTIC BEACH, FLORIDA FOR FISCAL YEAR BEGINNING OCTOBER 1, 2010 AND ENDING SEPTEMBER 30, 2011. WHEREAS, the City Commission of the City of Atlantic Beach, Florida, on September 13, 2010, 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, 2010 and ending September 30, 2011 in the amount of $35,411,428. 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 2010/2011 budget be adopted, and 2. This ordinance shall take effect immediately upon its adoption. Passed by the City Commission on first reading this 13th day of September 2010. Passed by the City Commission on second and final reading this 2 74.4' day of September 2010. 4• Louis M. Borno Mayor / Presiding Officer App r d as to form and correctness: AEAAL..A Jensen, Esquire Attorney ATTEST: Donna L. Bartle, CMC City Clerk CERTIFICATION 0 certify this to be a true and correct copy wl the record in my office. 4,1IiNESSETH my hand and officeaE sa'Bi r?th@ iGity of Atlantic Reach, Florida, Fhn the25'A day of fCern 20 City Pert City of Atlantic Beach Combined Summary of Revenues and Expenditures Summary of all Funds Cash Forward Revenues Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) 29,683,208 28,149,952 29,093,219 27,311,070 (1,782,149) General Fund 10,943,431 10,533,938 10,635,976 11,478,099 842,123 Special Revenue Funds 1,482,891 1,360,663 1,721,881 1,575,439 (146,442) Debt Service Fund 69,723 68,676 68,600 68,650 50 Capital Project Fund 332,938 331,340 1,002,000 803,000 (199,000) Enterprise Funds 11,944,047 12,703,148 11,760,587 21,886,299 10,125,712 Trust and Agency Funds -756,997 2,396,859 2,304,450 2,487,695 183,245 Total Revenues 24,016,033 27,394,624 27,493,494 38,299,182 10,805,688 Other Financing Sources 788,018 653,924 0 0 0 Total Resources 54,487,259 56,198,500 56,586,713 65,610,252 9,023,539 Expenditures General Fund 10,797,761 12,848,407 10,226,332 10,541,823 315,491 Special Revenue Funds 2,081,860 1,632,369 2,421,881 1,719,385 (702,496) Debt Service Fund 70,965 71,359 71,566 71,336 (230) Capital Project Fund 0 14,213 435,788 0 (435,788) Enterprise Funds 11,915,668 10,678,703 15,073,866 21,974,461 6,900,595 Trust and Agency Funds 887,839 980,896 1,046,210 1,104,423 58,213 DIVISION TOTALS 25,754,093 26,225,947 29,275,643 35,411,428 6,135,785 Other Financing Uses 583,214 879,334 0 0 0 Cash Reserves 28,149,952 29,093,219 27,311,070 30,198,824 2,887,754 Total Expenses and Cash 54,487,259 56,198,500 56,586,713 65,610,252 9,023,539 Resource Allocation Personal Services 8,744,853 8,974,257 9,105,422 9,416,977 311,555 Operating Expenses 9,936,248 9,529,952 9,517,115 9,968,045 450,930 Capital Outlay 2,906,185 2,261,605 6,754,254 11,437,993 4,683,739 Debt Service 1,682,914 1,680,417 1,679,966 2,137,906 457,940 Transfers 2,483,893 3,779,716 2,218,886 2,450,507 231,621 Total 25,754,093 26,225,947 29,275,643 35,411,428 6,135,785 5 Summary of All Departments Combined Summary of Expenses Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Expenses: Governing Body 45,478 41,585 43,035 42,259 (776) City Administration 2,091,692 2,474,243 2,350,480 2,416,254 65,774 General Government 2,511,909 4,032,752 2,142,862 1,568,170 (574,692) Planning and Building 488,869 679,641 668,919 643,356 (25,563) Public Safety 4,940,018 4,646,062 4,961,497 4,794,626 (166,871) Parks and Recreation 988,017 1,090,872 1,098,877 1,140,947 42,070 Public Works 6,302,891 4,915,201 7,886,512 4,844,366 (3,042,146) Public Utilities 7,497,380 7,364,695 9,077,251 18,857,026 9,779,775 Pension 887,839 980,896 1,046,210 1,104,423 58,213 Total Expenses 25,754,093 26,225,947 29,275,643 35,411,428 6,135,785 Resource Allocation: Personal Services 8,744,853 8,974,257 9,105,422 9,416,977 311,555 Operating Expenses 9,936,248 9,529,952 9,517,115 9,968,045 450,930 Capital Outlay 2,906,185 2,261,605 6,754,254 11,437,993 4,683,739 Debt Service 1,682,914 1,680,417 1,679,966 2,137,906 457,940 Transfers 2,483,893 3,779,716 2,218,886 2,450,507 231,621 Total Resource Allocation: 25,754,093 26,225,947 29,275,643 35,411,428 6,135,785 Summary of Authorized Positions 2009-2010 2010-2011 Department Governing Body 5.00 5.00 City Administration 25.00 24.25 General Government 2.60 2.60 Planning and Building 5.40 5.40 Public Safety 63.00 63.00 Parks and Recreation 12.00 12.00 Public Works 18.30 18.30 Public Utilities 24.70 24.70 Pension 0.00 0.00 156.00 155.25 6 CITY OF ATLANTIC BEACH TOTAL REVENUES AND EXPENDITURES BY FUND TYPE Total 2011 Revenues 0.18% oGeneral Fund Special Revenue Funds Governmental Projects 0 Debt Service Funds Enterprise Funds oTrust Funds 62.05% Total 2011 Expenses 3.12% 29.77% 4.86% 0.00% 0.20% General Fund Governmental Capital Projects Enterprise Funds Special Revenue Funds Debt Service Funds oTrust Funds 7 JUDICIAL BRANCH CITY ATTORNEY CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART LEGISLATIVE BRANCH VOTERS I CITY COMMISSION CITY CLERK EXECUTIVE BRANCH CITY MANAGER PLANNING & ZONING DEPARTMENT HUMAN RESOURCES DEPARTMENT FINANCE DEPARTMENT BUILDING DEPARTMENT PUBLIC SAFETY DEPARTMENT PARKS & RECREATION DEPARTMENT PUBLIC WORKS DEPARTMENT PUBLIC UTILITIES DEPARTMENT 8 Assistant City Manager CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART CITY MANAGER CITY MANAGER Administrative Assistant POLICE PUBLIC WORKS PUBLIC UTILITIES FIRE AND RESCUE Contracted) LIFEGUARDS Captain (2) Part Time) Lieutenants (3) Part Time) Lifeguards Part time) RECREATION BUILDING INFORMATION TECHNOLOGY Manager Computer Network Technicians (2) PLANNING AND ZONING MAYPORT COORDINATOR denotes a organizational chart is provided for theses departments on subsequent pages HUMAN RESOURCES FINANCE 1 CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART PUBLIC SAFETY DEPARTMENT CHIEF OF POLICE ADMINISTRATIVE ASSISTANT LIEUTENANT Patrol Day -Shift SERGEANTS Patrol (2) Patrol Officers 7) O - COPS Officers (2) Crossing Guards 2) LIEUTENANT 1. Patrol Night -Shift SERGEANTS Patrol (2) Patro Officers 7) ECO Supervisor 1) ECO 5) I LIEUTENANT Support Services SERGEANTS Investigations (1) Animal Control 2) Records Staff 2.5) CSU Detective 2) Detective 2) Prop. Evidence Clerk (2) CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART PARKS & RECREATION DEPARTMENT PARKS & RECREATION DIRECTOR RECREATION COORDINATOR RECREATION LEADER PART TIME ADMINISTRATIVE ASSISTANT HUMAN RESOURCES DEPARTMENT HUMAN RESOURCES DIRECTOR HUMAN RESOURCES ASSISTANT RECREATION LEADER PART TIME CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART BUILDING DEPARTMENT BUILDING CODE ADMINISTRATOR BUILDING INSPECTOR N BUILDING PERMIT TECHNICIAN / CLERK II RECEPTIONIST / PERMITS CLERK PLANNING & ZONING DEPARTMENT COMMUNITY DEVELOPMENT DIRECTOR PRINCIPAL PLANNER CODE ENFORCEMENT OFFICER CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART FINANCE AND ADMINISTRATION FINANCE DIRECTOR CUSTOMER SERVICE SUPERVISOR METER READERS 2.0) CUSTOMER SERVICES REPRESENTATIVES 2.0) DEPUTY FINANCE DIRECTOR PURCHASING AGENT ACCOUNTANT ACCOUNTS PAYABLE CLERK UTILITY BILLING SUPERVISOR UTILITY SPECIALIST CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART PUBLIC UTILITIES DEPARTMENT PUBLIC UTILITIES DIRECTOR CONVEYANCE DIVISION DIRECTOR UTILITY COLLECTION / DISTRIBUTION OPERATOR 5) SPECIAL PROJECTS MANAGER PLANTS DIVISION DIRECTOR CROSS CONNECTION ADMINISTRATOR & G.I.S. TECHNICIAN WATER PLANT SUPERINTENDENT WASTEWATER / WATER OPERATOR 1) PAINTER II PAINTER I WASTEWATER PLANT SUPERINTENDENT WASTEWATER / WATER OPERATOR 6), (4 PT) HEAVY EQUIPMENT OPERATOR 1), (1 PT) UTILITY COLLECTION / DISTRIBUTION OPERATOR 1) CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART PUBLIC WORKS DEPARTMENT PUBLIC WORKS DIRECTOR ASST. PUBLIC WORKS DIRECTOR i ADMINISTRATIVE ASSISTANT DISPATCHER CLERK PART TIME STREETS & MAINTENANCE DIVISION DIRECTOR CREW CHIEF HEAVY EQUIPMENT OPERATORS (3.0) MECHANIC GENL. MAINTENANCE WORKERS 5) SIGN / BUILDING MAINT. WORKER PARKS & BEAUTIFICATION DIVISION CHIEF PARK RANGERS 5.0) CITY GARDNER PUBLIC WORKS INSPECTOR CITY OF ATLANTIC BEACH TOTAL REVENUES AND EXPENDITURES GENERAL FUND Total 2011 General Fund Revenues 0.74% 0 Taxes • Licenses and Permits Intergovernmental Interfund Transfers Fines and Forfeitures OCharges for Services Miscellaneous ®Ad Valorem Taxes Total 2011 General Fund Expenses City Administration Planning and Development aGeneral Government III Public Safety N Public Works 0 Parks and Recreation 16 CITY OF ATLANTIC BEACH Office of the Property Appraiser Final 2010 Millages Management District. 2.57% rida Inland Navigation 0.19% District Neptune Beach Atlantic Beach Jax Beach Jacksonville Town of Baldwin Summary of 2010 Millages Urban Service School Duval Water Inland District Board County Management Navigation Total 3.1826 7.8440 6.7446 0.4158 0.0345 18.2215 3.1553 7.8440 6.7446 0.4158 0.0345 18.1942 4.0947 7.8440 6.7446 0.4158 0.0345 19.1336 0.0000 7.8440 10.0353 0.4158 0.0345 18.3296 2.5962 7.8440 8.4472 0.4158 0.0345 19.3377 19.6000 19.4000 19.2000 19.0000 18.8000 18.6000 18.4000 18.2000 18.0000 17.8000 17.6000 CITY OF ATLANTIC BEACH 2010 Final Millages Neptune Beach Atlantic Beach Jax Beach Jacksonville Town of Baldwin 18 4.500 4.000 3.500 3.000 2.500 2.000 1.500 1.000 0.500 0.000 City of Atlantic Beach Ten Year Millage Comparison 2010 Final Operating Millages 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Neptune Beach a Atlantic Beach Jacksonville Beach 19 City of Atlantic Beach Combined Summary of Revenues and Expenditures General Fund Cash Forward Revenues Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) 5,140,749 5,506,925 2,858,043 3,267,687 409,644 Taxes 5,425,478 5,251,069 5,327,154 5,213,358 -113,796 Licenses and Permits 780,747 907,771 956,947 957,750 803 Intergovernmental Revenues 1,826,558 1,676,513 1,429,359 1,544,233 114,874 Charges for Services 2,055,582 2,184,035 2,098,997 2,148,451 49,454 Fines and Forfeitures 299,114 90,881 86,724 84,900 -1,824 Miscellaneous 163,919 56,969 97,947 148,400 50,453 Interfund Transfers 392,033 366,700 638,848 1,381,007 742,159 Total Revenues 10,943,431 10,533,938 10,635,976 11,478,099 842,123 Other Financing Sources 220,506 Total Resources 16,304,686 16,040, 863 13,494,019 14,745,786 1,251,767 Expenditures City Administration 2,137,170 2,515,828 2,393,515 2,458,514 64,999 Community Development 198,159 202,960 197,615 228,228 30,613 General Government 1,040,242 2,994,350 511,223 505,254 (5,969) Public Safety 4,882,020 4,590,349 4,500,696 4,622,466 121,770 Public Works 1,552,153 1,454,048 1,524,406 1,586,414 62,008 Parks and Recreation 988,017 1,090,872 1,098,877 1,140,947 42,070 DIVISION TOTALS 10,797,761 12,848,407 10,226,332 10,541,823 315,491 Other Financing Uses 334,413 Cash Reserves 5,506,925 2,858,043 3,267,687 4,203,963 936,276 Total Expenses and Cash 16,304,686 16,040,863 13,494,019 14,745,786 1,251,767 Resource Allocation Personal Services 6,544,558 6,698,347 6,488,406 6,916,928 428,522 Operating Expenses 3,203,454 3,144,996 3,223,218 3,335,415 112,197 Capital Outlay 404,455 434,048 426,170 229,480 (196,690) Debt Service Transfers 645,294 2,571,016 88,538 60,000 (28,538) Total 10,797,761 12,848,407 10,226,332 10,541,823 315,491 20 City of Atlantic Beach Summary of Revenues General Fund Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Taxes Ad Valorem Tax 4,269,435 4,089,288 4,091,563 3,971,035 (120,528) Utility Service Tax Electricity 392,842 430,774 480,482 480,482 0 Propane, Natural Gas & Fuel Oil 28,791 25,833 25,054 25,054 0 Subtotal -Utility Service Tax 421,633 456,607 505,536 505,536 0 Communication Services Tax Local Business Tax Total Taxes 612,671 600,716 611,755 618,487 6,732 121,739 104,458 118,300 118,300 0 5,425,478 5,251,069 5,327,154 5,213,358 (113,796) Permits, Fees, & Assessments Building Permits 0 0 0 0 0 Franchise Fees Electricity 769,237 893,612 939,197 940,000 803 Natural Gas 6,644 8,514 8,600 8,600 0 Subtotal -Franchise Fees 775,881 902,126 947,797 948,600 803 Impact Fees -Transportation 0 0 0 0 0 Other Permits and Fees Plan Review & Other Fees 4,866 5,645 9,150 9,150 0 Total Permits, Fees, & Assessments 780,747 907,771 956,947 957,750 803 Intergovernmental Revenues Federal Grants Public Safety 89,175 117,381 Economic Environment (FEMA) 0 30,089 0 0 0 Subtotal -Federal Grants 89,175 147,470 0 0 0 State Grants Economic Environment (FEMA) 0 4,225 0 0 0 State -Shared Revenues State Revenue Sharing Proceeds 437,423 381,756 372,473 388,830 16,357 Mobile Home License Tax 11,225 9,425 9,300 9,300 0 Alcoholic Beverage License Tax 12,602 10,411 9,742 9,750 8 Local Govt Half -Cent Sales Tax 1,255,152 1,112,294 1,034,144 1,132,653 98,509 Motor Fuel Tax Rebate 3,679 3,857 3,700 3,700 0 Subtotal -State -Shared Revenues 1,720,081 1,517,743 1,429,359 1,544,233 114,874 Local Grants Public Safety 17,302 0 0 0 0 Recreation 0 7,075 0 0 0 Subtotal -Local Grants 17,302 7,075 0 0 0 Total Intergovernmental Revenues 1,826,558 1,676,513 1,429,359 1,544,233 114,874 21 City of Atlantic Beach Summary of Revenues General Fund Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Charges for Services Internal Service Fund Charges 1,394,394 1,505,669 1,409,941 1,438,197 28,256 Other Genl Govt Charges & Fees 555 4,697 4,217 3,200 (1,017) Service Charges Public Safety 322,114 331,757 340,087 346,894 6,807 Parking Facilities 5,715 5,811 5,800 5,800 0 Other Transportation 115,284 111,025 108,822 108,800 (22) Animal Control 12,965 12,907 12,500 12,500 0 Lifeguard & Beach Maintenance 179,592 184,709 189,980 195,410 5,430 Recreation & Cultural Events 7,849 8,890 9,650 9,650 0 Recreation Facilities 17,114 18,570 18,000 28,000 10,000 Total Charges for Services 2,055,582 2,184,035 2,098,997 2,148,451 49,454 Judgments, Fines, & Forfeits Fines Traffic 267,413 55,821 60,050 60,050 0 Parking 14,000 24,150 20,000 20,000 0 Dog 1,265 288 350 350 0 Other 16,436 10,622 6,324 4,500 (1,824) Subtotal -Fines 299,114 90,881 86,724 84,900 (1,824) Total Judgments, Fines & Forfeits 299,114 90,881 86,724 84,900 (1,824) Miscellaneous Revenues Interest 129,961 13,134 30,776 120,000 89,224 Disposition of Fixed Assets 18,536 9,540 8,550 10,000 1,450 Donations from Private Sources 2,874 11,990 35,445 7,900 (27,545) Settlements & Insurance Reimburse 11,000 21,465 5,000 5,000 0 Other 1,548 840 18,176 5,500 (12,676) Total Miscellaneous Revenues 163,919 56,969 97,947 148,400 50,453 Other Sources Transfer In from Gas Tax Fund 0 5,000 0 0 0 Contribution from Water Fund 98,060 93,800 156,484 205,275 48,791 Contribution from Sewer Fund 48,000 20,100 237,200 923,213 686,013 Contribution from Sanitation Fund 245,973 247,800 245,164 252,519 7,355 Total Other Sources 392,033 366,700 638,848 1,381,007 742,159 Grand Total 10,943,431 10,533,938 10,635,976 11,478,099 842,123 22 City of Atlantic Beach Summary of Expenditures by Division General Fund Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) City Administration City Commission 45,478 41,585 43,035 42,259 -776 City Manager 301,392 535,306 428,384 458,626 30,242 City Clerk 238,914 237,079 232,601 244,453 11,852 Finance and Administration 925,429 945,418 951,054 982,186 31,132 Information Technology 348,708 455,202 429,409 423,756 -5,653 Human Resources 192,304 190,784 204,992 202,389 -2,603 Legal Counsel 84,945 110,454 104,040 104,845 805 Total 2,137,170 2,515,828 2,393,515 2,458,514 64,999 Planning and Zoning 198,159 202,960 197,615 228,228 30,613 General Government 1,040,242 2,994,350 511,223 505,254 -5,969 Police Department Administration 667,676 516,897 603,404 595,347 -8,057 Patrol 2,221,692 2,006,005 1,972,323 1,936,853 -35,470 Crime Suppression Unit 152,518 177,756 141,160 156,846 15,686 Detective 258,947 325,530 239,901 281,791 41,890 Dispatch 322,960 310,033 284,851 303,864 19,013 Animal Control 91,670 85,387 84,600 89,001 4,401 School Crossing Guards 8,038 10,138 10,014 9,808 -206 Total 3,723,501 3,431,746 3,336,253 3,373,509 37,256 Fire Fire Control / Rescue 894,868 909,661 938,725 968,099 29,374 Lifeguards 202,685 183,546 161,085 212,648 51,563 Total 1,097,553 1,093,207 1,099,810 1,180,747 80,937 Code Enforcement 60,966 65,396 64,633 68,210 3,577 Public Works Administration 439,500 456,863 472,595 484,385 11,790 Fleet Maintenance 253,582 253,193 271,847 277,812 5,965 Streets and Road Maintenance 859,071 743,992 779,964 824,217 44,253 1,552,153 1,454,048 1,524,406 1,586,414 62,008 Parks and Recreation Administration and Activities 381,548 422,357 372,287 390,525 18,238 Maintenance and Beautification 606,469 668,515 726,590 750,422 23,832 Total 988,017 1,090,872 1,098,877 1,140,947 42,070 Grand Total 10,797,761 12,848,407 10,226,332 10,541,823 315,491 23 City of Atlantic Beach Combined Summary of Revenues and Expenditures Special Revenue Funds Cash Forward Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) 2,012,159 1,684,996 1,164,177 464,177 (700,000) Revenues Community Dev. Block Grant 30,125 164,301 165,473 112,225 (53,248) Convention Dev. Tax Fund 46,406 60,255 66,200 192,857 126,657 Better Jax Half Cent Sales Tax 710,144 631,718 594,000 658,424 64,424 Local Option Gas Tax Fund 480,774 466,891 439,100 463,523 24,423 Police Grant Funds 6,293 0 422,301 122,660 (299,641) Police Special Revenue Funds 187,679 32,584 30,887 25,750 (5,137) Tree Protection Fund 21,470 4,914 3,920 0 (3,920) Total Revenues 1,482,891 1,360,663 1,721,881 1,575,439 (146,442) Other Financing Sources 287,444 8,094 0 0 0 Total Resources 3,782,494 3,053,753 2,886,058 2,039,616 (846,442) Expenditures Community Dev. Block Grant 30,125 164,301 165,473 112,225 (53,248) Convention Dev. Tax Fund 40,000 275,407 74,285 193,580 119,295 Better Jax Half Cent Sales Tax 1,360,702 677,423 1,050,000 798,000 (252,000) Local Option Gas Tax Fund 593,035 438,250 656,500 439,500 (217,000) Police Grant Funds 6,293 0 422,301 122,660 (299,641) Police Special Revenue Funds 51,705 55,713 38,500 49,500 11,000 Tree Protection Fund 0 21,275 14,822 3,920 (10,902) DIVISION TOTALS 2,081,860 1,632,369 2,421,881 1,719,385 (702,496) Other Financing Uses 15,638 257,207 0 0 0 Cash Reserves 1,684,996 1,164,177 464,177 320,231 (143,946) Total Expenses and Cash 3,782,494 3,053,753 2,886,058 2,039,616 (846,442) Resource Allocation Personal Services 0 0 300,089 122,660 (177,429) Operating Expenses 333,098 290,032 197,707 256,420 58,713 Capital Outlay 302,196 495,337 432,585 330,805 (101,780) Debt Service Transfers 1,446,566 847,000 1,491,500 1,009,500 (482,000) Total 2,081,860 1,632,369 2,421,881 1,719,385 (702,496) 24 City of Atlantic Beach Combined Summary of Revenues and Expenditures Enterprise Funds Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Cash Forward 6,985,412 6,587,762 9,080,152 5,766,873 (3,313,279) Revenues Water Utility 2,719,388 2,905,556 3,867,346 3,136,686 (730,660) Sewer Utility 4,019,414 5,357,068 4,837,267 15,925,139 11,087,872 Sanitation 1,922,879 1,811,271 1,823,500 1,837,500 14,000 Storm Water Utility 2,886,639 2,428,670 943,124 669,124 (274,000) Building Code Enforcement 395,727 200,583 289,350 317,850 28,500 Total Revenues 11,944,047 12,703,148 11,760,587 21,886,299 10,125,712 Other Financing Sources 141,547 636,197 0 0 0 Total Resources 19,071,006 19,927,107 20,840,739 27,653,172 6,812,433 Expenditures Water Utility 2,327,887 2,328,341 3,392,624 2,870,762 (521,862) Sewer Utility 5,169,493 5,036,354 5,684,627 15,986,264 10,301,637 Sanitation 1,902,477 1,763,548 1,696,223 1,759,318 63,095 Storm Water Utility 2,255,226 1,259,355 4,009,383 1,059,133 (2,950,250) Building Code Enforcement 260,585 291,105 291,009 298,984 7,975 DIVISION TOTALS 11,915,668 10,678,703 15,073,866 21,974,461 6,900,595 Other Financing Uses 567,576 168,252 0 0 0 Cash Reserves 6,587,762 9,080,152 5,766,873 5,678,711 (88,162) Total Expenses and Cash 19,071,006 19,927,107 20,840,739 27,653,172 6,812,433 Resource Allocation Personal Services 2,200,295 2,275,910 2,316,927 2,377,389 60,462 Operating Expenses 5,511,857 5,114,028 5,049,980 5,271,787 221,807 Capital Outlay 2,199,534 1,318,007 5,459,711 10,877,708 5,417,997 Debt Service 1,611,949 1,609,058 1,608,400 2,066,570 458,170 Transfers 392,033 361,700 638,848 1,381,007 742,159 Total 11,915,668 10,678,703 15,073,866 21,974,461 6,900,595 25 City of Atlantic Beach Combined Summary of Revenues and Expenditures Trust and Agency Funds Cash Forward Revenues Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) 15,466,346 13,960,031 15,266,165 16,524,405 1,258,240 General Employee Pension -452,037 Police Employee Pension -304,960 1,533,392 863,467 1,400,401 904,049 1,522,969 964,726 122,568 60,677 Total Revenues -756,997 2,396,859 2,304,450 2,487,695 183,245 Other Financing Sources 138,521 9,633 0 0 0 Total Resources 14,847,870 16,366,523 17,570,615 19,012,100 1,441,485 Expenditures General Employee Pension 447,798 486,889 524,041 555,446 31,405 Police Employee Pension 440,041 494,007 522,169 548,977 26,808 DIVISION TOTALS 887,839 980,896 1,046,210 1,104,423 58,213 Other Financing Uses 0 119,462 0 0 0 Cash Reserves 13,960,031 15,266,165 16,524,405 17,907,677 1,383,272 Total Expenses and Cash 14,847,870 16,366,523 17,570,615 19,012,100 1,441,485 Resource Allocation Personal Services 0 0 0 0 0 Operating Expenses 887,839 980,896 1,046,210 1,104,423 58,213 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 0 Total 887,839 980,896 1,046,210 1,104,423 58,213 26 Governing Body Combined Summary of Revenues and Expenses Revenues: General Fund Resources Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) 45,478 41,585 43,035 42,259 (776) Total Revenues 45,478 41,585 43,035 42,259 (776) Expenses: City Commission Total Expenses Resource Allocation: 45,478 45,478 41,585 43,035 41,585 43,035 42,259 (776) 42,259 (776) Personal Services 37,275 38,771 35,715 34,829 (886) Operating Expenses 8,203 2,814 7,320 7,430 110 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 45,478 41,585 43,035 42,259 (776) Summary of Authorized Positions City Commission 2009-2010 2010-2011 Mayor 1 1 City Commissioner 4 4 5 5 Appointed Boards Code Enforcement Board Community Development Board Pension Board of Trustees 27 City Commission Purpose: The City Commission is the legislative and policy making body of the City. The City Commission is comprised of an elected Mayor/Commissioner, 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. 28 Governing Body City Commission Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 34,462 35,841 33,040 32,257 (783) Overtime Special Pay Sub -Total 34,462 35,841 33,040 32,257 (783) Benefits FICA 2,636 2,742 2,528 2,468 (60) Pension Health and Life Insurance Worker and Unemploy Comp 177 188 147 105 (42) Sub -Total 2,813 2,930 2,675 2,572 (103) Total Wages and Benefits 37,275 38,771 35,715 34,829 (886) OPERATING EXPENSES Professional Services 55 30 30 0 Contract Services Local Travel 305 371 340 300 (40) Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing 1,798 1,896 1,900 2,000 100 Advertising and Promotions Other Current Charges 62 211 200 200 0 Office Supplies Operating Supplies 22 450 500 50 Books, Training, Memberships 6,038 259 4,400 4,400 0 Internal Service Charges Total Operating Expenses 8,203 2,814 7,320 7,430 110 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 45,478 41,585 43,035 42,259 (776) 29 30 City Administration Combined Summary of Revenues and Expenses Revenues: General Fund Resources Total Revenues Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) 2,091,692 2,474,243 2,350,480 2,416,254 65,774 2,091,692 2,474,243 2,350,480 2,416,254 65,774 Expenses: City Clerk 238,914 237,079 232,601 244,453 11,852 City Manager 301,392 535,306 428,384 458,626 30,242 Finance and Accounting 925,429 945,418 951,054 982,186 31,132 Information Technology 348,708 455,202 429,409 423,756 (5,653) Human Resources 192,304 190,784 204,992 202,389 (2,603) Legal Counsel 84,945 110,454 104,040 104,845 805 Total Expenses 2,091,692 2,474,243 2,350,480 2,416,254 65,774 Resource Allocation: Personal Services 1,580,918 1,892,178 1,806,272 1,879,211 72,939 Operating Expenses 441,149 449,925 455,058 462,643 7,585 Capital Outlay 69,625 132,140 89,150 74,400 (14,750) Transfers 0 0 0 0 0 Total Resource Allocation: 2,091,692 2,474,243 2,350,480 2,416,254 65,774 Summary of Authorized Positions 2009-2010 2010-2011 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 1 Community Redevelopment Cooridinator 1 0.25 Administrative Assistant 1 1 3.25 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 Legal Counsel City Attorney Total 2 2 25 24.25 31 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 Administering oaths Preparing agendas and minutes for City Commission meetings, Board Member Review Committee meetings and Code Enforcement Board meetings Custodian of the City Seal Key Objectives: Continue document imaging (in-house only) 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 the Fall of 2009, the City Clerk conducted the City's first district election. The City Clerk acted as the City's Supervisor of Elections which included providing election information and timelines to citizens and candidates, qualifying the candidates, 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, the City Clerk researched and coordinated with the Duval County Supervisor of Elections Office to place a referendum on the November 2010 ballot which will propose additional changes to the election process beginning with the 2011 election. Since the Fall of 2009, the City Clerk's Office has researched, coordinated and prepared an unusual amount of extensive record requests resulting from the TMDL issues. Workload data: Activity FY 09-10 (Est) FY 08-09 FY 07-08 Meetings attended (evening) 45 45 47 Lien Letters prepared 318 204 252 Business Tax Receipts issued (new) 105 156 144 Business Tax Receipts renewed 714 820 834 Business Tax Receipts transferred 21 30 37 32 City Administration City Clerk PERSONAL SERVCES Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Wages Salaries and Wages 126,818 136,287 135,950 137,352 1,402 Overtime 1,844 1,736 2,000 2,000 0 Special Pay 5,469 1,401 4,363 2,884 (1,479) Sub -Total 134,131 139,424 142,313 142,236 (77) Benefits FICA 9,688 10,102 10,872 10,881 9 Pension 15,822 17,877 20,675 25,063 4,388 Health and Life Insurance 16,386 23,558 24,526 27,315 2,789 Worker and Unemploy Comp 623 723 400 437 37 Sub -Total 42,519 52,260 56,473 63,697 7,224 Total Wages and Benefits 176,650 191,684 198,786 205,933 7,147 OPERATING EXPENSES Professional Services Contract Services 11,384 766 1,170 1,200 30 Local Travel 309 186 200 200 0 Communications 1,534 1,537 1,600 1,600 0 Postage 323 485 500 600 100 Utilities Rentals and Leases 500 Insurance Repairs and Maintenance 1,680 1,730 2,724 2,800 76 Printing and Publishing 36,004 18,732 21,646 24,675 3,029 Advertising and Promotions Other Current Charges 97 245 200 300 100 Office Supplies 950 1,456 1,600 1,600 0 Operating Supplies 4,982 3,627 775 1,075 300 Books, Training, Memberships 3,488 1,435 3,400 4,470 1,070 Internal Service Charges Total Operating Expenses 61,251 30,199 33,815 38,520 4,705 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 1,013 15,196 Total Capital Outlay 1,013 15,196 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 238,914 237,079 232,601 244,453 11,852 33 City Manager Purpose: To administer and enforce the enactments of the City Commission, to assist the Commission in making policy and program decisions, and to otherwise administer the affairs of the City. Key Objectives: Prepare 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 Ensure 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 a 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 were added to this department beginning FY 2009. The City Commission funded only the first quarter of the director's position for 2011 within the City Manager's budget. The salary and benefits for the Mayport Redevelopment Director were funded by a Recovery Act grant and are reflected under the Public Safety tab in a Police Special Revenue Fund in FY 2010. 34 City Administration City Manager Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 205,556 365,363 289,578 310,844 21,266 Overtime 63 105 50 50 0 Special Pay 16,837 43,971 36,057 32,930 (3,127) Sub -Total 222,456 409,439 325,685 343,823 18,138 Benefits FICA 14,569 27,085 24,270 26,302 2,032 Pension 17,325 41,795 31,749 37,661 5,912 Health and Life Insurance 17,352 33,604 24,351 29,738 5,387 Worker and Unemploy Comp 2,356 5,383 1,279 1,451 172 Sub -Total 51,602 107,867 81,649 95,153 13,504 31,642 Total Wages and Benefits 274,058 517,306 407,334 438,976 OPERATING EXPENSES Professional Services 30 280 200 200 0 Contract Services Local Travel 78 1,205 1,100 1,100 0 Communications 2,710 2,900 3,700 3,000 (700) Postage 24 Utilities Rentals and Leases Insurance Repairs and Maintenance 200 (200) Printing and Publishing 82 83 150 150 0 Advertising and Promotions Other Current Charges 555 320 400 600 200 Office Supplies 347 231 500 300 (200) Operating Supplies 3,651 4,167 3,700 3,700 0 Books, Training, Memberships 6,915 8,790 11,100 10,600 (500) Internal Service Charges Total Operating Expenses 14,368 18,000 21,050 19,650 (1,400) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 11,771 1,195 Total Capital Outlay 12,966 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 301,392 535,306 428,384 458,626 30,242 35 Finance and Administration Purpose: This department is responsible for the administration of all financial affairs of the City, including: investments, budget preparation, annual financial report generation, payroll tax 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: Received unqualified audit opinion for FY 2009, with no management comments. Continued work with financial advisor to determine financing options for various City projects. Worked with ad hoc investment committee to revise City investment policy and invested a portion of the City's available cash in longer-term, fixed income securities to improve earnings on investments. Performed reviews of and made recommendations for improved internal controls over Recreation fee collections. Workload Data Measurement FY -09 FY -08 FY -07 FY -06 Utility Bills Generated 96,293 95,866 95,439 97,028 Delinquent Notices Generated 20,979 23,091 20,132 23,286 Accounts Payable Checks Processed 5,588 5,704 5,720 5,689 Purchase Orders Processed 2,754 2,935 2,773 2,188 Grants Financially Administered 7 8 14 6 36 City Administration Finance and Administration Department Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 531,377 566,353 565,428 571,109 5,681 Overtime 5,146 4,585 3,900 4,500 600 Special Pay 22,923 16,100 13,000 13,450 450 Sub -Total 559,446 587,038 582,328 589,059 6,731 Benefits FICA 40,270 42,586 44,500 45,063 563 Pension 64,092 71,470 80,346 95,269 14,923 Health and Life Insurance 63,736 64,213 64,213 61,533 (2,680) Worker and Unemploy Comp 5,063 5,547 4,871 3,521 (1,350) Sub -Total 173,161 183,816 193,930 205,387 11,457 Total Wages and Benefits 732,607 770,854 776,258 794,446 18,188 OPERATING EXPENSES Professional Services 43,060 43,560 44,000 44,000 0 Contract Services 186 155 215 0 (215) Local Travel 90 112 125 125 0 Communications 6,452 5,762 5,800 6,000 200 Postage 38,025 39,460 40,000 41,550 1,550 Utilities Rentals and Leases 405 404 1,250 1,500 250 Insurance Repairs and Maintenance 36,560 37,687 38,341 39,500 1,159 Printing and Publishing 23,529 23,400 25,700 25,700 0 Advertising and Promotions Other Current Charges Office Supplies 6,019 6,334 5,000 6,800 1,800 Operating Supplies 16,453 12,528 8,415 8,715 300 Books, Training, Memberships 10,042 5,162 5,950 5,950 0 Internal Service Charges Total Operating Expenses 180,821 174,564 174,796 179,840 5,044 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 12,001 7,900 7,900 Total Capital Outlay 12,001 0 0 7,900 7,900 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 925,429 945,418 951,054 982,186 31,132 37 Information Technology 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/WANs) 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 FY 2011: Implement an email archive service Begin the upgrading the City's desktop operating system to Windows 7 Replace the City's network firewall Increase the capacity of the City's data backup system Highlights for FY 2010: Upgraded the City's backbone network Replaced the City's security system server and two file servers Upgraded the internet service to the City Signed a contract for an offsite emergency data center Completed the upgrade to Redlines radios at all remote City locations Implemented a new Internet security filter Implemented new Request Tracker system on Website 38 City Administration Information Technology PERSONAL SERVCES Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Wages Salaries and Wages 162,816 170,277 169,900 171,637 1,737 Overtime 3,223 1,272 1,000 500 (500) Special Pay 4,842 992 1,200 1,775 575 Sub -Total 170,881 172,541 172,100 173,912 1,812 Benefits FICA 12,366 12,557 13,200 13,304 104 Pension 19,923 22,491 25,837 31,319 5,482 Health and Life Insurance 18,757 20,488 20,720 22,879 2,159 Worker and Unemploy Comp 789 892 752 542 (210) Sub -Total 51,835 56,428 60,509 68,044 7,535 Total Wages and Benefits OPERATING EXPENSES 222,716 228,969 232,609 241,956 9,347 Professional Services Contract Services 7,565 12,442 7,500 8,000 500 Local Travel 94 108 100 100 0 Communications 8,207 9,211 17,600 17,400 (200) Postage 222 163 250 250 0 Utilities Rentals and Leases 8,990 Insurance Repairs and Maintenance 35,299 62,339 60,000 70,000 10,000 Printing and Publishing 447 Advertising and Promotions Other Current Charges Office Supplies 71 259 300 250 (50) Operating Supplies 19,134 12,371 18,000 15,500 (2,500) Books, Training, Memberships 11,308 3,406 3,900 3,800 (100) Total Operating Expenses 82,347 109,289 107,650 115,300 7,650 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 43,645 116,944 89,150 66,500 (22,650) Total Capital Outlay 43,645 116,944 89,150 66,500 (22,650) DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To General Fund Total Transfers DIVISION TOTALS 0 0 0 0 0 348,708 455,202 429,409 423,756 (5,653) 39 Human Resources Purpose: The Human Resource Department is responsible for supporting all Human Resource functions plus: payroll (employee and retiree), risk management, employee benefit programs (health, life, dental, vision, and pre-tax 457/401 investments), workers' compensation insurance and claims, employer insurance and claims (property, liability, automobile, etc.), negotiation of and administration of two union contracts (Local 630 "Blue 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 two 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, Highlights: After petition and election, the White Collar Union was decertified effective October 5, 2009. Based upon a projected +32.78% rate increase, health insurance plans were restructured to reduce the overall cost. Completed the 8th Annual Employee Picnic and Recognition which was the first conducted by "employee potluck" in November 2009. Held International City Management Association (ICMA) Retirement meeting for employee to obtain additional information about the City's optional ICMA 457 Retirement Plan enrollment increasing by 17%. Workload data (Calendar Year data for Full Time employees) 40 2009 2008 2007 Employees 118 117 113 Hire actions 14 16 13 Resignations and Terminations 10 10 12 Retirement Changes (Additions/Deletions) 2/4 4/0 0/0 Retirees Total (Net) 55 57 53 40 City Administration Human Resources Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 121,003 127,427 127,130 128,357 1,227 Overtime 0 0 0 Special Pay 6,914 5,199 10,981 9,327 (1,654) Sub -Total 127,917 132,626 138,111 137,684 (427) Benefits FICA 9,660 10,012 10,566 10,533 (33) Pension 15,208 16,956 19,134 23,422 4,288 Health and Life Insurance 9,555 9,803 9,769 11,013 1,244 Worker and Unemploy Comp 591 673 415 404 (11) Sub -Total 35,014 37,444 39,884 45,372 5,488 Total Wages and Benefits 162,931 170,070 177,995 183,056 5,061 OPERATING EXPENSES Professional Services 8,000 9,000 0 (9,000) Contract Services 8,857 8,450 8,829 8,860 31 Local Travel Communications 828 835 720 900 180 Postage 22 15 10 30 20 Utilities Rentals and Leases Insurance Repairs and Maintenance 4,675 4,815 5,008 5,008 0 Printing and Publishing 114 0 150 150 Advertising and Promotions Other Current Charges 26 256 2 (2) Office Supplies 1,411 1,211 1,200 1,300 100 Operating Supplies 1,566 3,732 743 600 (143) Books, Training, Memberships 3,874 1,400 1,485 2,485 1,000 Total Operating Expenses CAPITAL OUTLAY 29,373 20,714 26,997 19,333 (7,664) 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 192,304 190,784 204,992 202,389 (2,603) 41 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. 42 City Administration Legal Counsel Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub -Total 0 0 0 0 0 Benefits FICA Pension Health and Life Insurance 11,956 13,295 13,290 14,845 1,555 Worker and Unemploy Comp Sub -Total 11,956 13,295 13,290 14,845 1,555 Total Wages and Benefits 11,956 13,295 13,290 14,845 1,555 OPERATING EXPENSES Professional Services 72,989 96,174 90,750 90,000 (750) 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 985 Internal Service Charges Total Operating Expenses 72,989 97,159 90,750 90,000 (750) 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 84,945 110,454 104,040 104,845 805 43 44 General Government Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Revenues: General Fund Resources 1,040,242 2,994,350 511,223 505,254 (5,969) Convention Development 46,406 60,255 66,200 192,857 126,657 Half Cent Sales Tax 710,144 631,718 594,000 658,424 64,424 Debt Service 69,723 68,676 68,600 68,650 50 Capital Project Fund 332,938 331,340 1,002,000 803,000 (199,000) Total Revenues 2,199,453 4,086,339 2,242,023 2,228,185 (13,838) Expenses: General Government 1,040,242 2,994,350 511,223 505,254 (5,969) Convention Development 40,000 275,407 74,285 193,580 119,295 Half Cent Sales Tax 1,360,702 677,423 1,050,000 798,000 (252,000) Debt Service 70,965 71,359 71,566 71,336 (230) Capital Project Fund 0 14,213 435,788 0 (435,788) Total Expenses 2,511,909 4,032,752 2,142,862 1,568,170 (574,692) Resource Allocation: Personal Services 96,662 141,083 143,410 149,253 5,843 Operating Expenses 338,286 322,251 281,775 296,001 14,226 Capital Outlay 230,702 339,543 557,573 193,580 (363,993) Debt Service 70,965 71,359 71,566 71,336 (230) Transfers 1,775,294 3,158,516 1,088,538 858,000 (230,538) Total Resource Allocation: 2,511,909 4,032,752 2,142,862 1,568,170 (574,692) Summary of Authorized Positions General Government Building Official Building Permits Technician / Clerk II Receptionist / Permits Clerk Painter II Painter I 2009-2010 2010-2011 0.20 0.20 0.20 0.20 0.20 0.20 1.00 1.00 1.00 1.00 2.60 2.60 45 General Government Purpose: This program is responsible for the non -departmental expenses of operating City Hall. These include the building maintenance expenses of the City Hall complex, such as carpentry, painting, plumbing, heating and air conditioning, and window cleaning. Expenditures that are not attributable to any one distinct area, such as liability insurance, and transfers from the General Fund to other programs to supplement operations are also accounted for in this program area. Issues., Trends and Highlights: For FY 2010, the City transferred $55,000 to the Building Code Enforcement fund to cover program expenses. An additional $60,000 will be transferred in FY 2011 to cover expenses. Reduced construction activity resulting from a downturn in the economy contributed to the need for this subsidy. 46 General Fund General Government Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 67,744 100,443 101,192 102,541 1,349 Overtime 346 0 0 0 0 Special Pay 34 1,290 510 365 (145) Sub -Total 68,124 101,733 101,702 102,906 1,204 Benefits FICA 4,945 7,298 7,780 7,872 92 Pension 8,482 13,100 15,280 18,711 3,431 Health and Life Insurance 12,229 16,108 15,543 17,372 1,829 Worker and Unemploy Comp 2,882 2,844 3,105 2,392 (713) Sub -Total 28,538 39,350 41,708 46,347 4,639 Total Wages and Benefits 96,662 141,083 143,410 149,253 5,843 OPERATING EXPENSES Professional Services 10,150 41 38 45,000 44,962 Contract Services 19,771 19,308 19,200 20,300 1,100 Local Travel 0 Communications 3,547 3,880 3,780 3,780 0 Postage 7,628 11,300 14,300 15,000 700 Utilities 22,910 24,663 26,900 30,030 3,130 Rentals and Leases 3,012 3,132 3,340 3,770 430 Insurance 150,767 150,750 151,888 104,901 (46,987) Repairs and Maintenance 47,911 41,020 42,879 50,820 7,941 Printing and Publishing 1,279 975 2,000 5,000 3,000 Other Current Charges 18,139 6,748 3,050 1,500 (1,550) Office Supplies 2,748 2,595 2,700 2,700 0 Operating Supplies 10,424 12,839 9,200 13,200 4,000 Books, Training, Memberships 0 0 0 0 Aid to other Gov Agency 0 5,000 0 0 0 Total Operating Expenses CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 298,286 282,251 279,275 296,001 16,726 0 0 0 0 0 Total Capital Outlay 0 0 0 0 0 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To Debt Service To Storm Water Utility 460,675 1,424,100 0 0 0 To Sewer Utility Fund 0 1,092,641 0 0 0 To Pension Funds 0 54,275 0 0 0 To Police Grant Fund 0 0 33,538 0 (33,538) To Other Misc. 184,619 0 55,000 60,000 5,000 Total Transfers 645,294 2,571,016 88,538 60,000 (28,538) DIVISION TOTALS 1,040,242 2,994,350 511,223 505,254 (5,969) 47 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: In FY 2010, the City applied for funding from the Florida Inland Navigation District FIND) for the design and permitting costs for the development of a dock/boardwalk extension and kayak launch/landing at the Tideviews Preserve. FIND approved the funding request for 50% of the costs for these services, to be refunded to the City after a construction contract is awarded for the project. The contract for these services was awarded for $61,535, and FIND is committed to $30,767. For FY 2011, the City has applied for funding for the construction of the dock/boardwalk extension and kayak launch/landing. The total cost has been estimated at $193,580, and the Florida Inland Navigation District was asked to approve 50%, which is $96,790. This application is being evaluated, and a decision should be reached by September 1, 2010. The City anticipates funding a $2,500 contribution to the JTA for the beaches trolley in FY 2010. The City discontinued their annual contribution of $15,000 to the Chamber of Commerce to promote tourism through their web site in FY 2010. 48 Convention Development Tax Fund Combined Summary of Revenues and Expenditures Cash Forward Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) 237,915 228,683 20,094 12,009 (8,085) Revenues Convention Development Tax 41,896 60,066 65,000 65,000 0 Interest Earnings 4,510 189 200 300 100 Donations and Contributions 1,000 127,557 126,557 Total Revenues 46,406 60,255 66,200 192,857 126,657 Other Financing Sources 6,563 Total Resources 284,321 295,501 86,294 204,866 118,572 Expenditures Promotions 15,000 15,000 Beaches Museum Installment 25,000 25,000 Buckman Trust Property 190,409 Public Art 44,998 Veteran's Memorial Park 10,196 Trolley 2,500 River Branch Preserve 61,589 193,580 10,196) 2,500) 131,991 DIVISION TOTALS 40,000 275,407 74,285 193,580 119,295 Other Financing Uses 15,638 Ending Cash 228,683 20,094 12,009 11,286 (723) Total Expenses and Cash 284,321 295,501 86,294 204,866 118,572 Resource Allocation Operating Expenses 40,000 40,000 2,500 0 (2,500) Capital Outlay 0 235,407 71,785 193,580 121,795 Transfers Total 40,000 275,407 74,285 193,580 119,295 49 Half Cent Discretionary Sales Tax Fund Purpose: This fund provides 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: Preliminary design of the new public safety building is almost complete. A total of 660,000 was transferred to the Governmental Capital Project Fund in FY 2008 and FY 2009 from the Discretionary Sales Tax fund for preliminary and final design. A 1,000,000 transfer was made in FY 2010 and an additional $798,000 transfer in is budgeted in FY 2011 for building construction. Beginning in FY 2012, the Half Cent Discretionary Sales Tax revenue is proposed to be the source for debt service payments on $2,086,496 to complete construction of the building. Those figures will be added to the budget once the proposals are in and the project is approved. 50 Half Cent Discretionary Sales Tax Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Restricted 1,414,879 997,262 720,685 264,685 (456,000) Restricted/Designated Cash Forward 1,414,879 997,262 720,685 264,685 (456,000) Revenues Local Discretionary Sales Surtax 685,927 629,680 592,000 656,424 64,424 Interest Earnings 24,217 2,038 2,000 2,000 0 Other Total Revenues 710,144 631,718 594,000 658,424 64,424 Other Financing Sources 232,941 Total Resources 2,357,964 1,628,980 1,314,685 923,109 (391,576) Expenditures Operating Expenses Capital Outlay Public Art 27,733 16,446 Roof at Donner Community Center Mayport Road Medians 243,572 73,477 Public Safety Building Renovation (40,603) 50,000 (50,000) Transfers To Storm Water Utility Fund 800,000 257,500 To Capital Project Fund 330,000 330,000 1,000,000 798,000 (202,000) To Debt Service Fund DIVISION TOTALS 1,360,702 677,423 1,050,000 798,000 (252,000) Other Financing Uses 230,872 Restricted 997,262 720,685 264,685 125,109 (139,576) Restricted/Designated Ending Cash 997,262 720,685 264,685 125,109 (139,576) Total Expenses and Cash 2,357,964 1,628,980 1,314,685 923,109 (391,576) Resource Allocation Operating 0 0 0 0 0 Capital Outlay 230,702 89,923 50,000 0 (50,000) Transfers 1,130,000 587,500 1,000,000 798,000 (202,000) Total Resources 1,360,702 677,423 1,050,000 798,000 (252,000) 51 Debt Service Fund Purpose: This fund accumulates the resources necessary to service all general long-term debt, which is recorded in the City's General 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: Gas Tax and Water and Sewer Operating revenues Purpose: Refund City of Gulf Breeze Note #2 to reduce interest rate on debt 52 Debt Service Fund Combined Summary of Revenues and Expenditures Cash Forward Revenues Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) 78,542 77,300 74,617 71,651 (2,966) Transfer from Gas Tax Fund 68,566 68,500 68,500 68,500 0 Interest Earnings 1,157 176 100 150 50 Total Revenues 69,723 68,676 68,600 68,650 50 Other Financing Sources Total Resources 148,265 145,976 143,217 140,301 (2,916) DEBT SERVICE Sun Trust -1999 Refunding Revenue Bonds Principal 53,925 56,686 59,305 61,614 2,309 Interest 17,040 14,673 12,261 9,722 (2,539) DIVISION TOTALS 70,965 71,359 71,566 71,336 (230) Other Financing Uses Ending Cash 77,300 74,617 71,651 68,965 (2,686) Total Expenses and Cash 148,265 145,976 143,217 140,301 (2,916) Resource Allocation Debt Service 70,965 71,359 71,566 71,336 (230) Total 70,965 71,359 71,566 71,336 (230) 53 Governmental Capital Project Fund Purpose: To build up cash reserve balances for future capital expenditures, including major purchases of equipment and vehicles, other than those recorded in the Enterprise Proprietary) Funds To account for the spending of capital expenditure reserves, which include items that are not reoccurring or that will take more than one year to complete To account for the costs of projects in a separate fund from the associated activity, in order to separate the capital outlay expenditure from the operating budget To track funding sources specifically designated for capital projects Issues, Trends and Highlights: Preliminary and final design of the new public safety building should be complete in FY 2010 at a cost of $435,788. An estimate of $4,101,434 is not included in FY 2011 for the construction of and furnishings for the new public safety building. The cost of construction is being funded through a transfer of $1,000,000 and $798,000 from the Half Cent Sales Tax Fund in FY 2010 and FY 2011, respectively, and $2,086,496 from proceeds of a bank loan or issuance of debt. These amounts will need to be added midyear to the budget once final figures are determined. 54 Governmental Capital Project Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Restricted 0 332,938 650,065 1,216,277 566,212 Restricted/Designated 0 0 0 0 0 Cash Forward 0 332,938 650,065 1,216,277 566,212 Revenues Debt Proceeds Transfer from Half Cent Sales Tax 330,000 330,000 1,000,000 798,000 (202,000) Miscellaneous Interest Earnings 2,938 1,340 2,000 5,000 3,000 Total Revenues 332,938 331,340 1,002,000 803,000 (199,000) Other Financing Sources Total Resources 332,938 664,278 1,652,065 2,019,277 367,212 Capital Outlay Public Safety Building - Design 14,213 435,788 (435,788) Public Safety Building - Construction Transfers To General Fund DIVISION TOTALS 0 14,213 435,788 0 (435,788) Other Financing Uses Restricted 332,938 650,065 1,216,277 2,019,277 803,000 Restricted/Designated Ending Cash 332,938 650,065 1,216,277 2,019,277 803,000 Total Expenses and Cash 332,938 664,278 1,652,065 2,019,277 367,212 Resource Allocation Capital Outlay 14,213 435,788 0 (435,788) Transfers Total Resources 0 14,213 435,788 0 (435,788) 55 56 Planning, Zoning and Building Combined Summary of Revenues and Expenses Revenues: General Fund Resources 198,159 202,960 197,615 228,228 38,587 Building Code Enforcement 395,727 200,583 289,350 317,850 (64,150) C.D.B.G. 30,125 164,301 165,473 112,225 (53,248) Tree Protection 21,470 4,914 3,920 0 (3,920) Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Total Revenues 645,481 572,758 656,358 658,303 (82,731) Expenses: Planning and Zoning 198,159 202,960 197,615 228,228 30,613 C.D.B.G. 30,125 164,301 165,473 112,225 (53,248) Building 260,585 291,105 291,009 298,984 7,975 Tree Protection 0 21,275 14,822 3,920 (10,902) Total Expenses 488,869 679,641 668,919 643,356 (25,563) Resource Allocation: Personal Services 392,666 417,909 426,747 440,853 14,106 Operating Expenses 66,078 99,018 76,699 90,278 13,579 Capital Outlay 30,125 162,714 165,473 112,225 (53,248) Transfers Total Resource Allocation: 488,869 679,641 668,919 643,356 (25,563) Summary of Authorized Positions Allocation 2009-2010 2010-2011 Planning and Zoning Community Development Director Principal Planner Building Building Official Deputy Building Official Building Permits Technician / Clerk II Receptionist / Permits Clerk Total 0.80 0.80 0.80 1.00 1.00 2.00 0.80 1.00 0.80 0.80 3.40 1.00 1.00 2.00 0.80 1.00 0.80 0.80 3.40 5.40 5.40 57 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; and implement studies, programs, and special projects as directed by the City Manager and City Commission. The Department also serves as City liaison with Northeast Florida Regional Council and Department of Community Affairs and other State and Federal regulatory agencies as appropriate, and provides staff support to Community Development Board. Performs all administrative functions associated with department activities and objectives. Key Objectives: With continued focus on the River Branch Preserve and the marsh front natural resources, a considerable level of activity will continue for Community Development as a partner in the preparation and implementation of a resource management plan, including the implementation of more web -based interactive tools providing information for these resources. Mayport Road Corridor Revitalization efforts — Activities that support this Strategic Plan priority continue. Issues, Trends and Highlights: With direction from the City Commission, the general concept of the Mayport Road Corridor Revitalization was expanded to include other older neighborhoods with a focus on the Royal Palms subdivision. Significant staff resources were devoted to this effort, and a positive measure of success continues. Neighborhood preservation standards were adopted at part of the Land Development Regulations. An expansion of GIS activities, resources and services to other City Departments has continued. State -mandated Evaluation and Appraisal Report (EAR) based amendments to the Comprehensive Plan were completed and found to be In Compliance with State growth management law. The Development of a Master Plan using the Planning Department's staff with some consultants is funded in the amount of $25,000. Workload Data: The Community Development Department is a two -person department responsible for planning functions and land use and zoning administration, including review of all Building Permit applications to verify consistency with the Zoning and Land Development Regulations and Comprehensive Plan. The Department also administers the City's tree ordinance and is responsible for processing and issuing tree removal permits. GIS services for Community Development and most all other departments of the City are also provided by Community Development staff at an ever expanding pace. 58 General Fund Planning and Zoning Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 133,954 142,673 142,355 143,855 1,500 Overtime 0 0 Special Pay 720 301 1,200 325 (875) Sub -Total 134,674 142,974 143,555 144,180 625 Benefits FICA 10,792 11,408 11,000 11,030 30 Pension 17,621 19,541 21,336 24,680 3,344 Health and Life Insurance 11,564 11,923 11,983 13,323 1,340 Worker and Unemploy Comp 472 508 320 594 274 Sub -Total 40,449 43,380 44,639 49,627 4,988 Total Wages and Benefits 175,123 186,354 188,194 193,807 5,613 OPERATING EXPENSES Professional Services 11,587 6,712 1,000 26,000 25,000 Contract Services 42 Local Travel 50 50 50 0 Communications 1,626 620 600 600 0 Postage 16 Utilities Rentals and Leases Insurance Repairs and Maintenance 2,200 2,330 2,371 2,371 0 Printing and Publishing 1,697 1,073 1,000 1,000 0 Advertising and Promotions Other Current Charges 35 100 100 0 Office Supplies 752 971 800 800 0 Operating Supplies 1,113 1,182 1,500 1,500 0 Books, Training, Memberships 3,976 2,259 2,000 2,000 0 Total Operating Expenses CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 23,036 15,205 9,421 34,421 25,000 1,401 Total Capital Outlay 0 1,401 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 198,159 202,960 197,615 228,228 30,613 59 Community Development Block Grant Fund Purpose: To provide funding for eligible Community Development Block Grant (CDBG) projects and activities that serve low and moderate -income persons and neighborhoods within that area of the City designated as the CDBG Project Area. Key Objectives: Continue to fund infrastructure and neighborhood improvements within the City's CDBG Project Area, with a focus on provision of sidewalks, parks 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: FY 09-10 CDBG funds were used for continuing improvements to Donner Park and Jordan Park, including new sidewalks, parking area improvements and construction of an accessory building at Donner containing restrooms and storage. Approved projects for FY 10-11 at Donner Park include grading and new sod for the soccer and baseball fields, new basketball court lighting, security lighting around the community center and the installation of a paved parking area. 60 Community Development Block Grant Combined Summary of Revenues and Expenditures Cash Forward Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) 0 0 0 0 0 Revenues Grant Proceeds 30,125 164,301 165,473 112,225 (53,248) Total Revenues 30,125 164,301 165,473 112,225 (53,248) Other Financing Sources 0 0 Total Resources 30,125 164,301 165,473 112,225 (53,248) Expenditures Salaries and Benefits Operating Expenses Contract Services Operating Supplies Aid to Private Citizens 2,988 Capital Outlay Infrastructure Improvements 30,125 161,313 117,086 112,225 (4,861) Buildings 48,387 (48,387) Equipment Land DIVISION TOTALS Other Financing Uses 30,125 164,301 165,473 112,225 (53,248) Ending Cash 0 0 0 0 0 Total Expenses and Cash 30,125 164,301 165,473 112,225 (53,248) Resource Allocation Personal Services 0 0 0 0 0 Operating Expenses 0 2,988 0 0 0 Capital Outlay 30,125 161,313 165,473 112,225 (53,248) 30,125 164,301 165,473 112,225 (53,248) 61 Building Code Enforcement Fund 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 strives to ensure a safe built environment for Atlantic Beach. The department coordinates development activities with Planning, Utilities, Public Works, City of Jacksonville Fire Department and State of Florida Agencies. Our mission is to help homeowners, licensed contractors, architects and engineers properly navigate through the development 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 provides administrative support to other City departments and is responsible for supervising maintenance of City Hall and the Commission Chambers. Key Objectives: Offer excellent customer service assisting applicants through the City of Atlantic Beach development permitting process. A staff of four manages the required submittals for plan review and inspection for all vertical construction within the City coordinating the approval process with several other City departments. Monitor activities of City programs related to the Federal Emergency Management Agency's Community Rating System to reduce rising flood insurance costs to property owners promulgated by the National Flood Insurance Program. Continue enforcement of the City Flood Control ordinance for development within floodplains. Monitor activities related to the Insurance Service Organization ratings for the Building Code Effectiveness Rating Program in an effort to reduce wind insurance rates. Maintain standards for building plan review and inspection paying special attention to hurricane force reactions on buildings. Improve homeowner and contractor awareness of building codes via our department website and various printed brochures. Provide Personnel, Planning and Finance department's office support at City Hall receptionist counter. Issue, Trends and Highlights: Created a scanning process for large plans and permits currently being stored in City Hall vault. Scanning will reduce storage costs to properly retain records as required by State law. Improved communication of development review process related to coordination of comments and plan requirements for the Public Works and Utilities Departments. The development review process has greatly improved resulting in less time spent by applicants waiting for approval. The Building Department 62 created a process to clear all expired permits requiring property owners to obtain a final inspection. The Building Department scored well on our Insurance Service Organization ISO) rating for the Community Rating System (CRS) program and the Building Effectiveness Rating (BER) program. ISO rated the CRS program at a 7 which was an improvement and we improved our BER 3 Commercial and 3 Residential ratings, whereas several jurisdictions decreased their ratings this year. The Building Department continues to assist with enforcement of the International Property Maintenance Code and other City ordinances. Many unsafe buildings were voluntary demolished which included several on Johnston Island and a condemned dwelling located within the City east sector. Derelict boats were also caused to be removed from the Intracoastal. The Building Department is assisting in coordinating the remapping efforts of the Federal Emergency Management Agency and working with property owners of over 600 lots within Atlantic Beach that have been re -designated to be located within a flood zone. Twenty percent of the receptionist's salary and benefits is allocated to the General Government division in the General Fund. In FY 2010, building and development review permitting fees were revised in an effort to generate sufficient revenue to pay for plan review and inspection services costs to the City. However due to the continued downturn in the economy, the revised fees have not resulted in sufficient revenues to support the expenses of this program. The General Fund had to subsidize this program $55,000 in FY 2010, and a transfer of $60,000 is budgeted in FY 2011. Workload Data Activity FY -10 est. FY -09 FY -08 FY -07 Permits Reviewed and Issued 1,910 1,730 1,702 1,792 Plan Reviews 468 492 548 463 Inspections 3734 2,950 2,345 2,345 63 Building Code Enforcement Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Restricted 65,146 72,776 72,752 (24) Operating Cash 84,371 (15,247) (16,882) (1,635) Cash Forward 0 149,517 57,529 55,870 (1,659) Revenues Building Permit Fees 172,636 164,541 195,000 216,000 21,000 Plan Check Fees 35,411 33,205 35,000 36,500 1,500 Re -inspection Fees 2,100 2,450 3,000 3,000 0 Radon Gas Fee 41 43 50 50 0 Construction Surcharge 82 90 100 250 150 Interest Earnings 838 254 200 1,000 800 Transfer from General Fund 184,619 0 55,000 60,000 5,000 Miscellaneous Revenues 1,000 1,050 50 Total Revenues 395,727 200,583 289,350 317,850 28,500 Other Financing Sources 14,375 Total Resources 410,102 350,100 346,879 373,720 26,841 Expenditures Building Code Enforcement 260,585 291,105 291,009 298,984 7,975 DIVISION TOTALS 260,585 291,105 291,009 298,984 7,975 Other Financing Uses 1,466 Restricted 65,146 72,776 72,752 74,746 1,994 Operating Cash 84,371 (15,247) (16,882) (9) 16,873 Ending Cash 149,517 57,529 55,870 74,736 18,866 Total Expenses and Cash 410,102 350,100 346,879 373,720 26,841 Resource Allocation Personal Services 217,543 231,555 238,553 247,047 8,494 Operating Expenses 43,042 59,550 52,456 51,937 (519) Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resources 260,585 291,105 291,009 298,984 7,975 AUTHORIZED PERSONNEL Position Allocation 2009-2010 2010-2011 Building Official 0.80 0.80 0.80 Deputy Building Official 1.00 1.00 Building Permits Technician / Clerk II 0.80 0.80 0.80 Receptionist / Permits Clerk 0.80 0.80 0.80 64 Building Code Enforcement Fund Building PERSONAL SERVCES Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Wages Salaries and Wages 157,280 171,889 171,000 176,110 5,110 Overtime 0 0 Special Pay 10,747 241 1,500 740 (760) Sub -Total 168,027 172,130 172,500 176,850 4,350 Benefits FICA 12,819 12,505 13,166 13,529 363 Pension 15,830 21,651 26,060 32,136 6,076 Health and Life Insurance 16,858 21,815 23,167 21,835 (1,332) Worker and Unemploy Comp 4,009 3,454 3,660 2,697 (963) Sub -Total 49,516 59,425 66,053 70,197 4,144 Total Wages and Benefits 217,543 231,555 238,553 247,047 8,494 OPERATING EXPENSES Professional Services 530 166 165 165 0 Contract Services 22,619 601 850 1,000 150 Local Travel 70 0 0 0 Communications 2,598 2,417 1,850 1,920 70 Postage 198 50 150 100 Utilities Rentals and Leases 100 100 0 Insurance 1,687 1,557 850 (707) Repairs and Maintenance 2,563 7,281 7,950 7,657 (293) Printing and Publishing 3,571 880 490 500 10 Advertising and Promotions Other Current Charges 21 Office Supplies 1,386 107 450 300 (150) Operating Supplies 5,349 4,740 4,500 4,790 290 Books, Training, Memberships 4,228 2,774 3,496 3,450 (46) Internal Service Charges 38,806 30,998 31,055 57 Total Operating Expenses CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 43,042 59,550 52,456 51,937 (519) 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 260,585 291,105 291,009 298,984 7,975 65 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 mitigation proceeds for tree removal and site clearings. 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: In February 2010, the City Commission dissolved the Tree Conservation Board and authorized City staff to review applications for tree removal; determine compliance with the Tree Ordinance; and, issue Tree Removal Permits. Use available funds for projects that plant or replace trees along public right-of- ways or on properties or lands in public use to provide needed shade, aesthetic enhancement or the re-establishment of tree canopy in neighborhoods and along public roadways. Example: Jordan Park enhancement, through removal of invasive species, planting of new oaks. Use available funds for projects that educate private property owners and encourage tree placement in required front yards of residential properties. Example: Florida Arbor Day Event & Adopt -a -Tree Program. 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 City staff and the City Manager. 66 Tree Protection Fund Combined Summary of Revenues and Expenditures Cash Forward Revenues Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) 9,713 31,183 14,822 3,920 (10,902) Tree Mitigation Proceeds Contributions/Donations 21,470 4,914 3,920 0 (3,920) Total Revenues 21,470 4,914 3,920 0 (3,920) Other Financing Sources Total Resources 31,183 36,097 18,742 3,920 (14,822) Expenditures Contract Services 0 21,275 14,822 3,920 (10,902) Operating supplies DIVISION TOTALS 0 21,275 14,822 3,920 (10,902) Other Financing Uses Ending Cash 31,183 14,822 3,920 0 (3,920) Total Expenses and Cash 31,183 36,097 18,742 3,920 (14,822) Resource Allocation Personal Services 0 0 0 0 0 Operating Expenses 0 21,275 14,822 3,920 (10,902) Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 0 21,275 14,822 3,920 (10,902) 67 68 Public Safety Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Revenues: General Fund Resources 4,882,020 4,590,349 4,500,696 4,622,466 121,770 Police Grants 6,293 0 422,301 122,660 (299,641) Police Trust 187,679 32,584 30,887 25,750 (5,137) Total Revenues 5,075,992 4,622,933 4,953,884 4,770,876 (183,008) Expenses: Police Services 3,723,501 3,431,746 3,336,253 3,373,509 37,256 Police Grants 6,293 0 422,301 122,660 (299,641) Police Trust 51,705 55,713 38,500 49,500 11,000 Rescue Services 1,097,553 1,093,207 1,099,810 1,180,747 80,937 Code Enforcement 60,966 65,396 64,633 68,210 3,577 Total Expenses 4,940,018 4,646,062 4,961,497 4,794,626 (166,871) Resource Allocation: Personal Services 3,367,723 3,098,334 3,277,549 3,390,323 112,774 Operating Expenses 1,356,377 1,378,066 1,359,280 1,389,223 29,943 Capital Outlay 215,918 169,662 324,668 15,080 (309,588) Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 4,940,018 4,646,062 4,961,497 4,794,626 (166,871) Summary of Authorized Positions Allocation 2009-2010 2010-2011 Police Police Chief 1.0 1.0 Lieutenant 2.0 3.0 Sergeant 5.0 5.0 Detective 4.0 4.0 Patrol Officer 17.0 16.0 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 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 44.0 44.0 Fire, Rescue and Lifeguard Operations Life Guard Captain - (Part Time) Lifeguard Lieutenant - (Part Time) Lifeguards - (Part Time) Code Enforcement Code Enforcement Officer Total Public Safety 2.0 4.0 12.0 18.0 2.0 4.0 12.0 18.0 1.0 1.0 63.0 63.0 69 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 answers all 911 calls for police, fire, and emergency medical responses within the city of Atlantic Beach. Key Objectives 2010-11: The major strategic initiative for the City of Atlantic Beach and the Police Department continues to be the redevelopment of the Mayport Road corridor and Royal Palms project. Two full time police officers have been assigned to a Community Oriented Policing (COPs) Unit, which focus specifically in these two geographic areas. These two positions are funded through October 2010 with Recovery Act Grant funds. Other key objectives for the Police Department in 2010-11 include: To continue focused traffic enforcement throughout the city, with an emphasis on speed and DUI enforcement to reduce collisions in number and severity. To continue the implementation of technology improvements and updates, including training on new upgrades for officers. In the spring of 2010, officers began completing all traffic crash reports and traffic tickets via computer. The crash information is transmitted to the state electronically. The police department will begin to implement a mandatory laptop security upgrade, so as to be in compliance with FBI requirements within the allotted timeframe. This will consist of installing an additional level of security on all laptops which access certain law enforcement data. We will also begin using a new scanning system in the property and evidence room which was purchased in 2010 with grant funds. To continue to pro -actively expand the Neighborhood Watch Program by soliciting more community involvement and by providing more crime prevention education, as well as encouraging current Neighborhood Watch groups to keep active. 70 To seek and utilize all available grant funding for all police operations and emergency preparedness initiatives. 2009 Highlights: We have completed our first year on the Mayport Corridor Redevelopment Project. There has been a dramatic improvement in the transient and prostitution problems. Numerous educational and mentoring programs and events have been held at local community centers for children within the neighborhoods. There was a 25% reduction in all index crimes (murder, rape, robbery, aggravated assault, burglary, theft and arson) in the corridor as compared to 2008. Atlantic Beach had the lowest per capita (crimes per 1,000 residents) crime rate in Duval County for 2009. We also had the highest clearance rate of all of the local agencies in Duval County. We cleared 30.6% of all index crimes, up from 25.7% in 2008. The second highest clearance rate in the county was 21.8%. The police department continues to have an excellent emergency response time with an annual average of 2 minutes 8 seconds. In 2009, Atlantic Beach police officers arrested 187 drunk drivers. All vehicles are equipped with laptop computers, in car video cameras, mobile printers, and GPS tracking devices to improve efficiency of operation. The department has focused on providing support personnel with formal training during this year; sending dispatchers, the property and evidence custodian, animal control officers and records staff to beneficial training and certification courses. Police Personnel have also attended various formal training courses including investigative courses, supervisor and management courses, and police bicycle officer training. Much of this training was funded through regional training funds. Workload Data: Activity 2009 2008 2007 2006 Average Emergency Response Time in minutes 2.08 2.16 2.346 2.704 Total Crime Rate per 1,000 population 38.61 38.53 43.02 38.54 Arrests 987 1,292 1,173 917 Calls 30,005 28,786 35,710 26,483 Traffic Citations 4,880 4,815 6,583 6,491 Index Crimes 532 538 603 541 71 General Fund Police Administration Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 290,594 220,601 298,397 301,813 3,416 Overtime 7,024 1,321 300 300 0 Special Pay 27,284 24,872 11,611 11,976 365 Sub -Total 324,902 246,794 310,308 314,088 3,780 Benefits FICA 22,437 18,230 23,892 24,028 136 Pension 43,701 33,447 51,442 63,733 12,291 Health and Life Insurance 27,174 15,794 26,430 29,384 2,954 Worker and Unemploy Comp 8,558 4,939 7,188 5,178 (2,010) Sub -Total 101,870 72,410 108,952 122,323 13,371 Total Wages and Benefits 426,772 319,204 419,260 436,412 17,152 OPERATING EXPENSES Professional Services 47,264 11,415 6,000 6,000 0 Contract Services 37,670 31,734 25,000 25,000 0 Local Travel 134 0 Communications 43,365 46,325 55,800 49,000 (6,800) Postage 351 376 500 500 0 Utilities 15,837 16,195 16,800 18,585 1,785 Rentals and Leases 1,843 1,953 1,250 1,500 250 Insurance Repairs and Maintenance 32,743 28,134 29,250 28,500 (750) Printing and Publishing 9,525 12,969 10,000 10,000 0 Advertising and Promotions Other Current Charges 661 758 2,000 2,000 0 Office Supplies 8,070 10,294 8,000 8,000 0 Operating Supplies 33,392 33,368 10,100 7,100 (3,000) Books, Training, Memberships 10,183 3,389 3,000 2,750 (250) Total Operating Expenses CAPITAL OUTLAY 240,904 197,044 167,700 158,935 (8,765) Land Buildings 649 1,444 (1,444) Infrastructure Improvements Vehicles Equipment 15,000 (15,000) Total Capital Outlay 0 649 16,444 0 (16,444) 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 667,676 516,897 603,404 595,347 (8,057) 72 General Fund Police Patrol Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 1,208,469 1,028,298 1,000,000 1,065,563 65,563 Overtime 143,073 81,699 60,000 70,000 10,000 Special Pay 122,963 128,348 102,877 74,099 (28,778) Sub -Total 1,474,505 1,238,345 1,162,877 1,209,662 46,785 Benefits FICA 111,534 80,851 95,000 98,710 3,710 Pension 156,337 188,437 218,508 284,590 66,082 Health and Life Insurance 126,227 123,835 129,500 150,295 20,795 Worker and Unemploy Comp 54,325 55,902 47,000 34,367 (12,633) Sub -Total 448,423 449,025 490,008 567,961 77,953 Total Wages and Benefits 1,922,928 1,687,370 1,652,885 1,777,623 124,738 OPERATING EXPENSES Professional Services 11,089 Contract Services 104 50 4,100 4,100 0 Local Travel 130 130 0 Communications Postage Utilities Rentals and Leases 2,696 1,478 12,000 12,000 0 Insurance Repairs and Maintenance 6,390 6,775 15,000 15,000 0 Printing and Publishing Advertising and Promotions Other Current Charges 67,507 Office Supplies Operating Supplies 116,568 95,721 129,000 128,000 (1,000) Books, Training, Memberships 6,522 0 0 0 0 Internal Service Charges Total Operating Expenses 132,280 182,620 160,230 159,230 (1,000) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 21,329 94,906 119,462 (119,462) Equipment 145,155 41,109 39,746 (39,746) Total Capital Outlay 166,484 136,015 159,208 0 (159,208) 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 2,221,692 2,006,005 1,972,323 1,936,853 (35,470) 73 General Fund Police Crime Suppression Unit Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 81,061 101,793 55,700 63,714 8,014 Overtime 5,599 3,746 4,000 5,000 1,000 Special Pay 13,522 18,817 20,000 22,359 2,359 Sub -Total 100,182 124,356 79,700 91,073 11,373 Benefits FICA 7,340 9,064 9,500 10,180 680 Pension 13,367 14,268 20,970 26,247 5,277 Health and Life Insurance 7,615 13,172 12,542 13,307 765 Worker and Unemploy Comp 4,322 5,046 4,359 3,138 (1,221) Sub -Total 32,644 41,550 47,371 52,872 5,501 Total Wages and Benefits OPERATING EXPENSES 132,826 165,906 127,071 143,946 16,875 Professional Services Contract Services Local Travel 420 400 400 0 Communications Postage Utilities Rentals and Leases 6,613 7,009 8,000 8,500 500 Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 1,145 1,421 1,500 1,500 0 Books, Training, Memberships 71 Investigations 2,000 3,000 2,500 2,500 0 Total Operating Expenses 9,829 11,850 12,400 12,900 500 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 8,615 1,248 1,689 (1,689) Total Capital Outlay 9,863 0 1,689 0 (1,689) 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 152,518 177,756 141,160 156,846 15,686 74 General Fund Police Investigations Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 145,361 193,555 122,000 167,857 45,857 Overtime 14,199 4,466 4,000 5,000 1,000 Special Pay 31,951 25,483 15,000 22,671 7,671 Sub -Total 191,511 223,504 141,000 195,529 54,529 Benefits FICA 14,227 16,150 12,000 14,958 2,958 Pension 24,376 28,186 32,551 41,677 9,126 Health and Life Insurance 13,436 21,942 18,600 21,458 2,858 Worker and Unemploy Comp 7,292 9,335 5,500 4,920 (580) Sub -Total 59,331 75,613 68,651 83,013 14,362 Total Wages and Benefits OPERATING EXPENSES 250,842 299,117 209,651 278,541 68,890 Professional Services Investigations 2,000 Local Travel 163 250 250 0 Communications Postage Utilities Rentals and Leases 1,000 1,000 0 Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges / Investigations Office Supplies Operating Supplies 4,986 1,946 2,000 2,000 0 Books, Training, Memberships 1,119 Total Operating Expenses 8,105 2,109 3,250 3,250 0 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 24,304 27,000 (27,000) Equipment Total Capital Outlay 0 24,304 27,000 0 (27,000) 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 258,947 325,530 239,901 281,791 41,890 75 General Fund Police Dispatch Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 211,283 198,199 195,000 205,916 10,916 Overtime 26,381 22,118 8,000 10,000 2,000 Special Pay 20,237 22,080 12,000 15,666 3,666 Sub -Total 257,901 242,397 215,000 231,582 16,582 Benefits FICA 19,370 18,103 16,500 17,716 1,216 Pension 16,602 22,446 23,607 26,008 2,401 Health and Life Insurance 26,530 24,471 27,044 26,886 (158) Worker and Unemploy Comp 1,187 1,200 800 672 (128) Sub -Total 63,689 66,220 67,951 71,282 3,331 Total Wages and Benefits OPERATING EXPENSES 321,590 308,617 282,951 302,864 19,913 Professional Services Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 1,080 1,416 1,900 1,000 (900) Books, Training, Memberships 290 Internal Service Charges Total Operating Expenses 1,370 1,416 1,900 1,000 (900) 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 322,960 310,033 284,851 303,864 19,013 76 General Fund Police Animal Control PERSONAL SERVCES Wages Salaries and Wages 52,920 57,934 53,000 55,916 2,916 Overtime 3,770 139 700 Special Pay 1,670 500 (200) 2,202 400 400 0 Sub -Total 58,360 60,275 54,100 56,816 2,716 Benefits FICA 4,464 4,591 3,800 4,346 546 Pension 6,645 7,625 8,762 10,203 1,441 Health and Life Insurance 4,790 4,965 4,278 5,542 1,264 Worker and Unemploy Comp 1,231 1,082 1,000 794 (206) Sub -Total 17,130 18,263 17,840 20,885 3,045 Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Total Wages and Benefits 75,490 78,538 71,940 77,701 5,761 OPERATING EXPENSES Professional Services 100 109 700 500 (200) Contract Services 1,039 1,500 1,500 0 Local Travel Communications Postage Utilities 139 159 200 200 0 Rentals and Leases 960 1,000 40 Insurance Repairs and Maintenance - 1,267 647 2,500 1,500 (1,000) Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 8,872 4,895 6,700 6,500 (200) Books, Training, Memberships 1,460 100 100 0 Total Operating Expenses 11,838 6,849 12,660 11,300 (1,360) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 4,342 Equipment Total Capital Outlay 4,342 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 91,670 85,387 84,600 89,001 4,401 77 General Fund Police School Guards Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 7,045 9,007 8,672 8,784 112 Overtime Special Pay Sub -Total 7,045 9,007 8,672 8,784 112 Benefits FICA 539 689 663 672 9 Pension Health and Life Insurance Worker and Unemploy Comp 309 391 629 252 (377) Sub -Total 848 1,080 1,292 924 (368) Total Wages and Benefits 7,893 10,087 9,964 9,708 (256) OPERATING EXPENSES Professional Services Contract Services 51 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 145 50 100 50 Books, Training, Memberships Internal Service Charges Total Operating Expenses 145 51 50 100 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 DIVISION TOTALS 8,038 0 0 0 0 10,138 10,014 9,808 (206) 78 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: In FY 2010, the Atlantic Beach Police Department secured more than $391,000 in Recovery Act stimulus and other grant funds. These grants were utilized for a variety of projects, including funding the C.O.P.s officers, paying the salary for a Crime Suppression Unit detective, obtaining a brand new police car fully outfitted for D.U.I. enforcement, updating the interview room with digital recording equipment, purchasing bulletproof vests, and acquiring a trailer to assist with speed limit enforcement. 79 Police Grant Funds Police Department Cash Forward Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) 0 0 0 0 0 Revenues Grant Proceeds 6,293 388,763 122,660 (266,103) Interest Transfer from General Fund 33,538 (33,538) Total Revenues Other Financing Sources Total Resources 6,293 0 422,301 122,660 (299,641) 6,293 0 0 422,301 122,660 (299,641) Expenditures Salaries and Wages 300,089 122,660 (177,429) Operating Expenses Professional Services Contract Services Communications Rentals and Leases Other Current Charges Operating Supplies Training Total Operating Expenses 0 5,885 (5,885) 0 5,885 0 (5,885) Capital Outlay Vehicles 62,838 (62,838) Equipment 6,293 53,489 (53,489) Total Capital Outlay 6,293 0 116,327 0 (116,327) Transfers To Police Trust fund To General Fund To Various Grant Funds Total Transfers 0 0 0 0 0 DIVISION TOTALS 6,293 0 422,301 122,660 (299,641) Other Financing Uses Ending Cash 0 0 0 0 0 Total Expenses and Cash 6,293 0 422,301 122,660 (299,641) Resource Allocation Personal Services 0 0 300,089 122,660 (177,429) Operating Expenses 0 0 5,885 0 (5,885) Capital Outlay 6,293 0 116,327 0 (116,327) Debt Service Transfers 0 0 0 0 0 Total Resources 6,293 0 422,301 122,660 (299,641) 80 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. 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 in 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: In fiscal year 2008, the City received a payment of $151,131 from the Duval Clerk of the Court for 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. This money will be the source of 100% of the training costs for the Police Department for several years. The revenue generated from contraband/seized property 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 FY 2011, Radio Communications funds will be used to cover the monthly radio airtime charges paid to the City of Jacksonville. 81 Police Special Revenue Funds Public Safety Cash Forward Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) 59,003 207,793 186,195 178,582 (7,613) Revenues State Forfeitures 3,548 5,868 5,132 0 (5,132) Federal Forfeitures Clerk -Court Costs 158,181 7,271 6,500 6,500 0 Radio Communications Fees 22,146 18,912 19,000 19,000 0 Interest 1,509 533 255 250 (5) Miscellaneous 2,295 Total Revenues 187,679 32,584 30,887 25,750 (5,137) Other Financing Sources 12,816 1,531 Total Resources 259,498 241,908 217,082 204,332 (12,750) OPERATING EXPENSES Contract Services Investigations Communications 27,148 18,835 17,000 29,000 12,000 Training Printing and Publishing Operating Supplies 1,652 2,500 2,500 Other Current Charges 9,679 Books, Training, Memberships 11,778 26,532 17,500 18,000 500 Total Operating Expenses 48,605 47,019 34,500 49,500 15,000 CAPITAL OUTLAY Vehicles Equipment Total Capital Outlay TRANSFERS To Police Grant & Trust Funds Total Transfers 3,100 8,694 4,000 (4,000) 3,100 8,694 4,000 0 (4,000) 0 0 0 0 0 DIVISION TOTALS 51,705 55,713 38,500 49,500 11,000 Other Financing Uses Ending Cash 207,793 186,195 178,582 154,832 (23,750) Total Expenses and Cash 259,498 241,908 217,082 204,332 (12,750) 82 Fire Division Divisional Summary Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Resource Allocation Personal Services 170,918 167,135 144,432 179,809 35,377 Operating Expenses 900,799 926,072 955,378 985,858 30,480 Capital Outlay 25,836 0 0 15,080 15,080 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resources 1,097,553 1,093,207 1,099,810 1,180,747 80,937 Expenses: Fire Control / Rescue 894,868 909,661 938,725 968,099 29,374 Lifeguards 202,685 183,546 161,085 212,648 51,563 Total Expenses 1,097,553 1,093,207 1,099,810 1,180,747 80,937 Summary of Authorized Positions Allocation 2009-2010 2010-2011 Fire Department Public Safety Director 0.0 0.0 Lifeguards Lieutenant 2.0 2.0 Captain 4.0 4.0 Lifeguard 12.0 12.0 18.0 18.0 83 Fire and Lifeguards 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 Workload Data: Year Alarms Fire Rescue Response Times Fire Rescue 2000 177 805 4.86 4.41 2001 187 772 4.91 4.47 2002 173 820 4.50 4.36 2003 189 788 4.67 4.36 2004 230 820 4.19 4.16 2005 170 810 4.21 4.09 2006 163 833 4.11 4.04 2007 191 918 3.82 4.03 2008 218 810 3.50 4.28 2009 161 754 4.20 4.29 84 General Fund Fire Control / Rescue Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 10,690 Overtime Special Pay 1,983 Sub -Total 12,673 0 0 0 0 Benefits FICA 763 Pension Health and Life Insurance 918 Worker and Unemploy Comp 496 Sub -Total 2,177 0 0 0 0 Total Wages and Benefits 14,850 0 0 0 0 OPERATING EXPENSES Professional Services Contract Services 867,208 893,224 920,025 947,625 27,600 Local Travel Communications Postage Utilities 12,636 16,176 16,700 18,474 1,774 Rentals and Leases Insurance Repairs and Maintenance 174 261 2,000 2,000 0 Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies Books, Training, Memberships Internal Service Charges Total Operating Expenses 880,018 909,661 938,725 968,099 29,374 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay 0 0 0 0 0 DIVISION TOTALS 894,868 909,661 938,725 968,099 29,374 85 General Fund Lifeguards PERSONAL SERVCES Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Wages Salaries and Wages 138,628 149,270 129,455 162,805 33,350 Overtime Special Pay Sub -Total 138,628 149,270 129,455 162,805 33,350 Benefits FICA 10,605 11,419 9,903 12,455 2,552 Pension Health and Life Insurance Worker and Unemploy Comp 6,835 6,446 5,074 4,550 (524) Sub -Total 17,440 17,865 14,977 17,005 2,028 Total Wages and Benefits 156,068 167,135 144,432 179,809 35,377 OPERATING EXPENSES Professional Services 3,021 1,837 750 1,250 500 Contract Services 605 1,731 1,679 1,679 0 Local Travel Communications 1,906 3,489 4,000 4,000 0 Postage Utilities 2,038 1,867 2,300 2,555 255 Rentals and Leases 197 0 Insurance Repairs and Maintenance 2,067 1,533 2,500 2,200 (300) Printing and Publishing 317 50 200 150 Advertising and Promotions Other Current Charges Office Supplies 99 Operating Supplies 10,372 5,729 5,274 5,350 76 Books, Training, Memberships 159 225 100 525 425 Total Operating Expenses 20,781 16,411 16,653 17,759 1,106 CAPITAL OUTLAY Land Buildings 8,000 8,000 Infrastructure Improvements Vehicles 20,560 Equipment 5,276 7,080 7,080 Total Capital Outlay 25,836 0 0 15,080 15,080 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 202,685 183,546 161,085 212,648 51,563 86 Code Enforcement Purpose: The Code Enforcement Division provides the City of Atlantic Beach with certified professional services for the enforcement of adopted Ordinances and State of Florida regulations relating to the health, safety and welfare of its citizens. The department is created to enhance community revitalization through the enforcement of minimum property standards. The program also effectively protects the socio-economic and physical environment within well established neighborhoods through consistent enforcement. Key Objectives: A major objective is to participate in the Mayport Road corridor project. The division is working with the Community Oriented Policing (COPS) Unit in an effort to revitalize the Royal Palms area as a part of the City strategic planning goals. To continue educating the public via the City website and brochures with information related to the code enforcement process. To implement technology improvements and updates, including code enforcement tracking software for complaint cases which will allow for more effective and efficient code enforcement response. To provide enforcement process training to other City departments to allow an expansion of code enforcement throughout the City workforce. This will improve the ability of other departments to assist with the enforcement process. Issues, Trends and Highlights: The Code Enforcement Division was restructured under the Building Department and a new officer was hired this year. New procedures were put into place with the City Clerk and City Manager offices related to enforcement notices and hearing procedures. The International Property Maintenance Code was brought into alignment with existing City Codes, and enforcement has been aggressively initiated citywide. Code Enforcement Board cases have seen an increase in the recent months. Many areas of the City have seen improved property maintenance. Emphasis on improving the conditions and maintenance of properties in the Royal Palms, Fairway Villas and Aquatic Gardens neighborhoods were implemented. A survey was recently completed showing approximately 300 lots in violation of City codes related to weeds, junk vehicles and building maintenance. The worse 22 violations are currently being processed and 11 cases have been voluntarily brought into compliance and 11 are currently being processed to be Code Enforcement Board cases. The COPS unit has assisted with the junk vehicle complaints within these areas. Workload Data: 2009 2008 2007 2006 Total Complaints 2,969 3,358 2,832 2,763 Compliance 2,967 3,237 2,811 2,824 Pending Cases 84 121 21 44 87 General Fund Code Enforcement PERSONAL SERVCES Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Wages Salaries and Wages 46,969 50,075 42,600 43,094 494 Overtime Special Pay 319 346 3,000 407 (2,593) Sub -Total 47,288 50,421 45,600 43,501 (2,099) Benefits FICA 3,566 3,804 3,500 3,328 (172) Pension 5,890 6,615 7,598 7,864 266 Health and Life Insurance 191 210 1,408 5,480 4,072 Worker and Unemploy Comp 1,529 1,310 1,200 888 (312) Sub -Total 11,176 11,939 13,706 17,559 3,853 Total Wages and Benefits 58,464 62,360 59,306 61,060 1,754 OPERATING EXPENSES Professional Services 50 30 177 50 (127) Contract Services 129 100 100 0 Local Travel 0 126 150 150 0 Communications 522 559 500 500 0 Postage Utilities Rentals and Leases 500 500 Insurance Repairs and Maintenance 23 Printing and Publishing 495 730 2,100 2,500 400 Advertising and Promotions Other Current Charges Office Supplies 362 366 300 300 0 Operating Supplies 633 656 1,500 1,500 0 Books, Training, Memberships 417 440 500 1,550 1,050 Total Operating Expenses 2,502 3,036 5,327 7,150 1,823 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 0 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 60,966 65,396 64,633 68,210 3,577 88 Parks and Recreation Combined Summary of Revenues and Expenses Revenues: General Fund Resources Total Revenues Expenses: Programs & Special Events Maintenance & Improvements Total Expenses Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) 988,017 1,090,872 1,098,877 1,140,947 42,070 988,017 1,090, 872 1,098,877 1,140,947 381,548 422,357 372,287 390,525 606,469 668,515 726,590 750,422 42,070 18,238 23,832 988,017 1,090,872 1,098,877 1,140,947 42,070 Resource Allocation: Personal Services 568,082 560,621 543,250 576,072 32,822 Operating Expenses 401,500 403,384 459,273 471,875 12,602 Capital Outlay 18,435 126,867 96,354 93,000 (3,354) Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 988,017 1,090,872 1,098,877 1,140,947 42,070 Summary of Authorized Positions Recreation Programs and Special Events Parks and Recreation Director Administrative Assistant Recreation Coordinator Recreation Leader (Part Time) Allocation 2009-2010 2010-2011 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 5.00 5.00 Maintenance and Improvements 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 89 Active Parks: Passive Parks: Location of City 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. 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 River Branch Preserve Passive 350.0 Marshes on Westernmost Side of City 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 12.0 800 Seminole Road Howell Park Passive 10.3 500 Seminole Road Tideviews Passive 8.0 Begonia St. and West 1st Street Donner Park Active 4.5 2072 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 Veteran's Memorial Park Passive 1.62 1 West First Street Fairway Villas Park Passive 0.4 Mayport Rd & Fairway Villas Lane Frazier Park Passive 0.4 Plaza St. (Median) Seminole Rd. & E. Coast Mandalay Park Passive 0.4 Seminole and 16t'" Avenue Marvin's Garden Passive 0.3 Dewees Avenue Total 492.67 90 Recreation Programs & Special Events Purpose: The Recreation Programs & Special Events Department is responsible for the recreational activities and special events throughout the City. This department sponsors such programs as flag football, Egg Hunt, Holiday Toy Giveaway and Party, summer camps, Thanksgiving Dinner, festivals, and senior and afterschool 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 Tree Lighting, 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 the Holiday Sing -along, Acoustic and Songwriters' Concerts, and Arts in the Park. Key Objectives: To maintain and enhance current program and events To enhance academic/educational development for kids To implement an environmental educational program To implement an evening basketball program Issues, Trends and Highlights: Increased the number of events to include Shakespeare in the Park and Lagniappe Night and Mid -week Market Revised fees for rental facilities and special events Kiwanis swim program To provide kayak rentals at Dutton Island Tennis courts grand opening at Donner Park Increased the number of volunteers Formed a relationship with Vinyard Church to assist with events and programs Workload Data FY -2010 Number of Events & Programs Coordinated 136 Number of Volunteers 97 Number of Meetings 246 Number of Rentals & Special Events 280 Number of press releases & posters for Events 60 Registration Programs Revenue 6 registration programs and events 33,196.00 in deposits City Staff 3 full time; 1 part-time; 1 seasonal 91 General Fund Recreation Programs and Special Events Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 174,187 186,720 183,827 185,749 1,922 Overtime 2,878 3,169 1,200 1,200 0 Special Pay 31,471 9,537 5,711 5,645 (66) Sub -Total 208,536 199,426 190,738 192,594 1,856 Benefits FICA 15,197 14,507 14,000 14,733 733 Pension 17,849 20,346 23,259 28,199 4,940 Health and Life Insurance 15,829 14,691 14,800 16,414 1,614 Worker and Unemploy Comp 6,475 6,790 5,040 4,353 (687) Sub -Total 55,350 56,334 57,099 63,700 6,601 Total Wages and Benefits 263,886 255,760 247,837 256,294 8,457 OPERATING EXPENSES Professional Services 425 Contract Services 11,718 28,168 30,000 30,000 0 Local Travel 132 826 750 800 50 Communications 6,878 5,801 6,900 6,900 0 Postage 234 246 20 250 230 Utilities 23,561 18,664 17,500 19,331 1,831 Rentals and Leases 2,723 3,827 2,600 3,000 400 Insurance Repairs and Maintenance 646 3,663 680 1,500 820 Printing and Publishing 398 313 Advertising and Promotions Other Current Charges 27,572 18,770 19,000 22,550 3,550 Office Supplies 951 666 800 800 0 Operating Supplies 12,670 10,123 8,700 8,900 200 Books, Training, Memberships 1,430 494 200 400 200 Grants & Aid to Other Organizations 28,749 50,769 37,300 39,800 2,500 Total Operating Expenses 117,662 142,755 124,450 134,231 9,781 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 21,000 Equipment 2,842 Total Capital Outlay 0 23,842 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 381,548 422,357 372,287 390,525 18,238 92 Parks Maintenance and Beautification Purpose: The Parks Maintenance and Beautification Division within the Public Works Department manages the day to day operations of the parks, beach accesses and beach throughout the city and maintains and upgrades city owned landscaped properties. The division responsibilities include all aspects of providing safe recreational areas for the citizens of Atlantic Beach and visitors who use the parks, keeping the plants and foliage in landscaped areas throughout the City aesthetically pleasing using native species when available, as well as controlling invasive plant species. Specific duties include parks facility and building maintenance, irrigation systems maintenance, landscape bed installation and maintenance, and administering the tree adoption and beach access adoption programs. Key Objectives: Continue to maintain and improve the quality of the parks and the beach Make the parks and beach a great place for residents to recreate Replace and/or repair playground equipment, tennis courts, sport fields, park amenities, etc. as needed Ensure City irrigation systems operate properly Maintenance and repair of the Community Centers and structures in the parks Maintain and enhance existing landscaped areas Provide manpower and support for conduct of recreation events in City parks throughout the year. Issues, Trends, Highlights: Construction of a restroom/storage facility at Donner Park Landscaping and irrigation upgrades throughout the city Construction of new shelter and installation of a chilled water fountain at Jordan Park Construction of sidewalk within Donner Park to connect all the facilities Atlantic Beach Dog Park Continued bridge replacement in Howell Park Workload Data: Activity Est. FY09-10 FY08-09 FY07-08 Acres of Park Land 493 493 143 Color Beds Maintained 5 5 7 Irrigation Systems 44 44 44 93 General Fund Park Maintenance & Beautification Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 191,757 206,376 196,296 206,873 10,577 Overtime 9,674 6,243 6,800 7,500 700 Special Pay 13,504 4,619 2,700 2,700 0 Sub -Total 214,935 217,238 205,796 217,073 11,277 Benefits FICA 15,811 15,956 15,708 16,606 898 Pension 25,624 27,016 31,423 37,749 6,326 Health and Life Insurance 36,961 36,342 34,305 42,494 8,189 Worker and Unemploy Comp 10,865 8,309 8,181 5,855 (2,326) Sub -Total 89,261 87,623 89,617 102,705 13,088 Total Wages and Benefits 304,196 304,861 295,413 319,778 24,365 OPERATING EXPENSES Professional Services 641 400 400 0 Contract Services 165,550 149,627 181,673 153,000 (28,673) Local Travel 267 802 300 500 200 Communications 6,327 3,044 3,240 3,460 220 Postage 17 60 Utilities 27,363 40,610 46,400 51,204 4,804 Rentals and Leases 2,853 2,121 5,500 5,880 380 Insurance Repairs and Maintenance 21,202 2,814 38,600 70,900 32,300 Printing and Publishing 1,629 1,132 2,500 1,500 (1,000) Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 57,989 60,419 55,910 50,500 (5,410) Books, Training, Memberships 300 300 0 Total Operating Expenses 283,838 260,629 334,823 337,644 2,821 CAPITAL OUTLAY Land Buildings 8,854 (8,854) Infrastructure Improvements 15,917 70,570 71,500 52,000 (19,500) Vehicles 32,455 16,000 41,000 25,000 Equipment 2,518 Total Capital Outlay 18,435 103,025 96,354 93,000 (3,354) 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 606,469 668,515 726,590 750,422 23,832 94 Public Works Combined Summary of Revenues and Expenses Revenues: General Fund Resources Local Option Gas Taxes Sanitation Utility Storm Water Utility Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) 1,552,153 480,774 1,922,879 2,886,639 1,454,048 466,891 1,811,271 2,428,670 1,524,406 439,100 1,823,500 943,124 1,586,414 463,523 1,837,500 669,124 62,008 24,423 14,000 274,000) Total Revenues 6,842,445 6,160,880 4,730,130 4,556,561 (173,569) Expenses: Public Works Admin. 439,500 456,863 472,595 484,385 11,790 Street and Road Maint. 859,071 743,992 779,964 824,217 44,253 Local Option Gas Tax 593,035 438,250 656,500 439,500 (217,000) Sanitation Utility 1,902,477 1,763,548 1,696,223 1,759,318 63,095 Storm Water Utility 2,255,226 1,259,355 4,009,383 1,059,133 (2,950,250) Fleet Maintenance 253,582 253,193 271,847 277,812 5,965 Total Expenses 6,302,891 4,915,201 7,886,512 4,844,366 (3,042,146) Resource Allocation: Personal Services 1,001,510 1,082,249 1,098,569 1,124,690 26,121 Operating Expenses 3,121,475 2,725,754 2,703,315 2,916,318 213,003 Capital Outlay 1,404,451 387,417 3,135,608 126,850 (3,008,758) Debt Service 212,916 212,481 212,356 212,489 133 Transfers 562,539 507,300 736,664 464,019 (272,645) Total Resource Allocation: 6,302,891 4,915,201 7,886,512 4,844,366 (3,042,146) Summary of Authorized Positions Allocation 2009-2010 2010-2011 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 / Building Maintenance 0.90 0.90 General Maintenance Worker 3.75 3.75 6.90 6.90 Storm Water Maintenance Streets and Maintenance Division Director 0.40 0.40 Crew Chief 0.50 0.50 Heavy Equipment Operator 2.60 2.60 Sign / Building Maintenance 0.10 0.10 Mechanic 0.15 0.15 General Maintenance Worker 1.25 1.25 5.00 5.00 Sanitation Heavy Equipment Operator Total Public Works 0.40 0.40 18.30 18.30 95 Public Works Administration Purpose: The Public Works Administration Division 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 (Royal Palms Drainage Improvements). Continue to improve upon the effectiveness and productivity of the Parks Maintenance and Beautification 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 pen -nit applications. Continue master planning and mapping of city facilities using Geographic Information System Issues, Trends, Highlights: Prepared and delivered the annual National Pollutant Discharge Elimination System (NPDES) report. Continue to provide construction engineering and inspection services on major projects, including Royal Palms Drainage Rehabilitation, Ocean Blvd. Water Main (10th -14th Streets), various concrete projects, water/sewer/stormwater 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 Florida Stormwater Association's (FSA) 2010 Annual Conference, and the 2010 National Hurricane Conference. 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, landscape maintenance of City parks, Atlantic Blvd./Town Center and Mayport Road medians and the Mayport Flyover, mosquito control, palm tree trimming, point repairs, sanitation, storm water jetting, street sweeping, surveying, and uniforms. 96 General Fund Public Works Administration Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 270,716 305,811 305,000 310,787 5,787 Overtime 92 1,000 200 (800) Special Pay 7,485 7,920 7,150 7,475 325 Sub -Total 278,293 313,731 313,150 318,462 5,312 Benefits FICA 20,167 22,473 24,090 24,362 272 Pension 34,660 38,632 44,930 54,471 9,541 Health and Life Insurance 29,096 32,490 35,599 29,422 (6,177) Worker and Unemploy Comp 16,597 9,365 9,283 6,689 (2,594) Sub -Total 100,520 102,960 113,902 114,944 1,042 Total Wages and Benefits 378,813 416,691 427,052 433,405 6,353 OPERATING EXPENSES Professional Services 24,205 5,001 9,000 9,000 0 Contract Services 4,715 5,684 5,160 5,100 (60) Local Travel 1,201 751 600 600 0 Communications 7,351 5,763 7,000 7,000 0 Postage 178 100 100 0 Utilities Rentals and Leases 54 480 480 0 Insurance Repairs and Maintenance 5,799 8,287 10,316 8,800 (1,516) Printing and Publishing 1,673 825 1,000 1,000 0 Advertising and Promotions Other Current Charges Office Supplies 1,472 1,702 1,900 1,900 0 Operating Supplies 8,877 8,026 6,492 7,000 508 Books, Training, Memberships 3,493 2,367 3,495 3,000 (495) Total Operating Expenses CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay DEBT SERVICE Principal Interest Other 58,786 38,638 45,543 43,980 (1,563) 1,901 1,534 7,000 7,000 1,901 1,534 0 7,000 7,000 Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 439,500 456,863 472,595 484,385 11,790 97 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 Issues, Trends and Highlights: Management System to update roadway inventory and maintenance plan Continue maintenance and replacement of street signs and inventory Continue maintenance of Town Center, Atlantic Blvd. and Mayport Road medians and Mayport Flyover area. This year's resurfacing using Gas Tax funds is designated for the Royal Palms Project. Awarded new contract for Street Sweeping. Awarded new contract for Palm Tree Trimming for Town Center, Atlantic Blvd Medians, Mayport Road Flyover areas and Medians on Mayport Road. Workload Data Activity Est. FY- 09/10 FY- 08/09 FY- 07/08 FY - 06/07 City Street Overall Condition Index OCI) Ip* 74.9 74.7 74.6 Tons of Asphalt Patching 195.5 200 343 150 Tons of Limerock 100 75 125 300 Miles of Paved Roadway (incl. FDOT) 57.2 57.2 57.2 57.2 Litter and Trash picked up on right of ways and ditches (lbs) 112,170 160,312 177,030 174,870 Pavement Management inspections still in progress. 98 General Fund Public Works Streets Division Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 235,426 255,183 255,038 257,673 2,635 Overtime 649 389 500 500 0 Special Pay 6,670 4,810 5,535 5,535 0 Sub -Total 242,745 260,382 261,073 263,708 2,635 Benefits FICA 18,406 19,587 18,084 20,174 2,090 Pension 30,104 33,986 38,726 47,019 8,293 Health and Life Insurance 31,819 33,583 35,663 39,997 4,334 Worker and Unemploy Comp 16,888 16,777 13,507 11,789 (1,718) Sub -Total 97,217 103,933 105,980 118,978 12,998 Total Wages and Benefits 339,962 364,315 367,053 382,687 15,634 OPERATING EXPENSES Professional Services 236 1,734 1,000 2,000 1,000 Contract Services 174,216 138,449 106,500 113,000 6,500 Town Center Maintenance 47,768 41,331 59,000 60,000 1,000 Transportation, Postage Communications 5,158 2,309 2,800 3,500 700 Utilities 112,285 134,341 133,000 147,430 14,430 Rentals and Leases 2,376 2,216 8,500 8,500 0 Insurance Repairs and Maintenance 2,694 4,034 4,400 3,400 (1,000) Printing and Publishing 3,204 1,180 1,000 2,000 1,000 Advertising and Promotions Other Current Charges Office Supplies 171 189 200 200 0 Operating Supplies 66,691 38,606 55,486 53,800 (1,686) Books, Training, Memberships 342 200 200 0 Mosquito Control 7,500 7,500 7,500 7,500 0 Total Operating Expenses CAPITAL OUTLAY 422,641 371,889 379,586 401,530 21,944 Land Buildings Infrastructure Improvements 26,272 7,788 Vehicles 21,730 33,325 20,000 (13,325) Equipment 48,466 20,000 20,000 Total Capital Outlay 96,468 7,788 33,325 40,000 6,675 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 859,071 743,992 779,964 824,217 44,253 99 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 08/09 Rose Street and Seminole Road were resurfaced, six streets were resurfaced in FY 07/08. Remaining funds from FY 08/09 as well as all of the FY 09/10 Resurfacing Budget will be used to resurface streets in the Royal Palms subdivision affected by the Drainage Rehabilitation Project. Sidewalk and curb and gutter repairs are budgeted at $25,000. Street Resurfacing has been funded with $203,000. A $143,000 transfer to the Storm Water Utility for operations has also been included. 100 Local Option Gas Tax Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Restricted 290,649 220,075 222,381 4,981 (217,400) Restricted/Designated 0 0 0 0 0 Cash Forward 290,649 220,075 222,381 4,981 (217,400) Revenues Local Option Gas Taxes 474,388 466,220 439,000 463,423 Interest Earnings 6,386 671 100 100 Total Revenues 480,774 466,891 439,100 463,523 Other Financing Sources Total Resources Expenditures 41,687 24,423 0 24,423 813,110 686,966 661,481 468,504 (192,977) Operating Expenses Professional Services Contract Services 244,493 178,750 140,000 203,000 63,000 Operating Supplies Repair and Maintenance Capital Outlay Street and Sidewalk Improvements 31,976 25,000 25,000 0 Core City Project Paving Transfers Out To Debt Service 68,566 68,500 68,500 68,500 0 To General Fund 5,000 To Storm Water Utility Fund 248,000 186,000 423,000 143,000 (280,000) DIVISION TOTALS 593,035 438,250 656,500 439,500 (217,000) Other Financing Uses 26,335 Restricted 220,075 222,381 4,981 29,004 24,023 Ending Cash 220,075 222,381 4,981 29,004 24,023 Total Expenses and Cash 813,110 686,966 661,481 468,504 (192,977) Resource Allocation Personal Services 0 0 0 0 0 Operating Expenses 244,493 178,750 140,000 203,000 63,000 Capital Outlay 31,976 0 25,000 25,000 0 Debt Service 0 0 0 0 0 Transfers 316,566 259,500 491,500 211,500 (280,000) Total Resources 593,035 438,250 656,500 439,500 (217,000) 101 Sanitation Fund Purpose: The Sanitation Department is responsible for overseeing the franchise refuse contractor's compliance with their contractual obligations to the City, including removal of garbage, yard waste, construction debris and recycling. Key Objectives: Continue to monitor the contractor's performance for strict compliance with the new contract, which provides for liquidated damages. Continue efforts to increase recycling volumes in the City. Prepare for storm debris cleanup efforts by ensuring contracts are in place and vendors are prepared. Continue monthly meetings with contractor. Issues, Trends, Highlights: City's franchise hauler is Advanced Disposal. Sanitation contract includes white goods, tire pickup and pickup of City facilities. All commercial accounts are serviced by franchise hauler. Activity Est. FY -09/10 FY -08/09 FY -07/08 FY -06/07 Number of Residential Accounts 4966 4966 4966 4966 Number of Commercial Accounts 612 610 650 650 102 Sanitation Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Restricted 357,063 474,744 439,487 424,056 (15,431) Operating Cash 23,954 (135,357) 86,444 229,152 142,708 Cash Forward 381,017 339,387 525,931 653,208 127,277 Revenues Garbage Services 1,749,742 1,791,797 1,800,000 1,800,000 0 Interest Earnings 8,575 1,043 1,000 15,000 14,000 Commercial Franchise Fees 13,186 22,500 22,500 22,500 0 Miscellaneous Collections 30,396 (4,069) Disaster Relief Grants 120,980 Total Revenues 1,922,879 1,811,271 1,823,500 1,837,500 14,000 Other Financing Sources 138,821 0 Total Resources 2,303,896 2,289,479 2,349,431 2,490,708 141,277 Expenditures Sanitation 1,902,477 1,763,548 1,696,223 1,759,318 63,095 DIVISION TOTALS 1,902,477 1,763,548 1,696,223 1,759,318 63,095 Other Financing Uses 62,032 Restricted 474,744 439,487 424,056 438,617 14,561 Operating Cash (135,357) 86,444 229,152 292,773 63,620 Ending Cash 339,387 525,931 653,208 731,390 78,182 Total Expenses and Cash Resource Allocation 2,303,896 2,289,479 2,349,431 2,490,708 141,277 Personal Services 24,784 25,599 25,338 26,736 1,398 Operating Expenses 1,628,220 1,484,549 1,425,721 1,475,213 49,492 Capital Outlay 3,500 5,600 0 4,850 4,850 Debt Service 0 0 0 0 0 Transfers 245,973 247,800 245,164 252,519 7,355 Total Resources 1,902,477 1,763,548 1,696,223 1,759,318 63,095 AUTHORIZED PERSONNEL Position Allocation 2009-2010 2010-2011 Heavy Equipment Operator 0.40 0.40 0.40 103 Sanitation Fund Public Works Sanitation Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 16,096 16,895 16,867 17,026 159 Overtime 21 78 25 25 0 Special Pay 1,396 1,140 940 1,203 263 Sub -Total 17,513 18,113 17,832 18,254 422 Benefits FICA 1,262 1,280 1,192 1,395 203 Pension 2,050 2,263 2,561 3,107 546 Health and Life Insurance 2,737 2,797 2,791 3,142 351 Worker and Unemploy Comp 1,222 1,146 962 839 (123) Sub -Total 7,271 7,486 7,506 8,482 976 Total Wages and Benefits 24,784 25,599 25,338 26,736 1,398 OPERATING EXPENSES Professional Services 0 10 0 0 0 Contract Services 1,464,986 1,308,731 1,250,000 1,300,000 50,000 Local Travel Communications Postage Utilities Rentals and Leases Insurance 3,017 3,829 3,613 1,838 (1,775) Repairs and Maintenance 7,861 7,729 6,696 7,295 599 Printing and Publishing 200 200 0 Advertising and Promotions Other Current Charges 1,637 Office Supplies Operating Supplies Books, Training, Memberships Internal Service Charges 150,719 164,250 165,212 165,880 668 Total Operating Expenses 1,628,220 1,484,549 1,425,721 1,475,213 49,492 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 3,500 5,600 4,850 4,850 Total Capital Outlay 3,500 5,600 0 4,850 4,850 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To General Fund To To 245,973 Total Transfers 245,973 DIVISION TOTALS 1,902,477 247,800 245,164 247,800 245,164 1,763,548 1,696,223 252,519 7,355 252,519 7,355 1,759,318 63,095 104 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 conveyance of the City's storm water. Key Objectives: Continue storm water collection, conveyance and treatment system preventive maintenance. Implement additional areas of the Storm Water Master Plan. Issues, Trends, Highlights: Continue storm water system inspections, monitoring, and reporting required by the National Pollutant Discharge Elimination System (NPDES) and Municipal Separate Storm Sewer System (MS4) permits Monitored compliance with NPDES storm water permit requirements and submitted Annual MS4 Report to the Florida Department of Environmental Protection (FDEP) on April 7, 2010. Royal Palms Drainage Rehabilitation project under construction. 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 12,000 linear feet of ditches, cleaned out approximately 79 catch basins and jetted and cleaned 10,009 linear feet of storm sewer pipe lines, removing over 44 cubic yards of debris. Continued ditch spraying for invasive aquatic weeds, holding prices from 2006. Continued public education program using Watershed Action Volunteers and the coastal environment interactive (Enviroscape) model. Workload Data Activity Est. FY -09/10 FY -08/09 FY -07/08 FY -06/07 Miles of Drainage Ditches 14.4 14.4 14.4 14.4 Miles of Storm Sewer 22 22 22 22 Number of Catch Basins 1,045 1,045 1,045 1,045 Feet of Ditch Maintained 34,500 34,500 34,500 34,500 105 Storm Water Utility Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Restricted 368,593 357,136 330,767 342,021 11,254 Operating Cash 2,029,839 2,167,165 3,860,225 782,712 (3,077,513) Cash Forward 2,398,432 2,524,301 4,190,992 1,124,733 (3,066,259) Revenues Storm Water Fees 390,774 500,126 508,124 508,124 0 Interest Earnings 48,765 9,213 12,000 18,000 6,000 FI. D.E.P. 938,145 32,328 Other 280 19,403 Transfers From Half Cent Sales Tax Fund 800,000 257,500 From Gas Tax Fund 248,000 186,000 423,000 143,000 (280,000) From General Fund 460,675 1,424,100 Total Revenues 2,886,639 2,428,670 943,124 669,124 (274,000) Other Financing Sources 497,376 Total Resources 5,285,071 5,450,347 5,134,116 1,793,857 (3,340,259) Expenditures Storm Water Utility 2,255,226 1,259,355 4,009,383 1,059,133 (2,950,250) DIVISION TOTALS 2,255,226 1,259,355 4,009,383 1,059,133 (2,950,250) Other Financing Uses 505,544 Restricted 357,136 330,767 342,021 360,496 18,475 Operating Cash 2,167,165 3,860,225 782,712 374,228 (408,484) Ending Cash 2,524,301 4,190,992 1,124,733 734,724 (390,009) Total Expenses and Cash 5,285,071 5,450,347 5,134,116 1,793,857 (3,340,259) Resource Allocation Personal Services 257,951 275,644 279,126 281,861 2,735 Operating Expenses 525,254 402,085 443,618 514,783 71,165 Capital Outlay 1,259,105 369,145 3,074,283 50,000 (3,024,283) Debt Service 212,916 212,481 212,356 212,489 133 Transfers 0 0 0 0 0 Total Resources 2,255,226 1,259,355 4,009,383 1,059,133 (2,950,250) 106 Storm Water Utility Public Works Storm Water Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 176,472 190,886 190,726 192,751 2,025 Overtime 1,207 626 1,000 600 (400) Special Pay 5,166 4,298 2,745 1,040 (1,705) Sub -Total 182,845 195,810 194,471 194,391 (80) Benefits FICA 13,871 14,739 14,788 14,871 83 Pension 24,603 27,874 28,952 35,172 6,220 Health and Life Insurance 23,199 24,393 29,246 28,081 (1,165) Worker and Unemploy Comp 13,433 12,828 11,669 9,346 (2,323) Sub -Total 75,106 79,834 84,655 87,471 2,816 Total Wages and Benefits 257,951 275,644 279,126 281,861 2,735 OPERATING EXPENSES Professional Services 32,690 4,366 7,000 119,000 112,000 Contract Services 216,229 139,718 195,705 164,500 (31,205) Local Travel Communications 1,432 953 1,013 1,195 182 Postage Utilities Rentals and Leases 416 971 980 980 0 Insurance 22,603 17,976 21,361 15,239 (6,122) Repairs and Maintenance 31,994 38,360 13,030 10,826 (2,204) Printing and Publishing 1,232 88 200 200 0 Advertising and Promotions Other Current Charges 1,102 570 600 600 0 Office Supplies 142 189 150 150 0 Operating Supplies 41,877 18,455 32,100 28,000 (4,100) Books, Training, Memberships 1,727 1,576 2,800 2,800 0 Internal Service Charges 173,810 178,863 168,679 171,293 2,614 Total Operating Expenses 525,254 402,085 443,618 514,783 71,165 CAPITAL OUTLAY Land Buildings Infrastructure Improvements 1,259,105 369,145 3,074,283 50,000 (3,024,283) Vehicles Equipment Total Capital Outlay 1,259,105 369,145 3,074,283 50,000 (3,024,283) DEBT SERVICE Principal 106,947 109,044 111,840 115,335 3,495 Interest 105,770 103,238 100,311 96,949 (3,362) Other 199 199 205 205 0 Total Debt Service 212,916 212,481 212,356 212,489 133 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 2,255,226 1,259,355 4,009,383 1,059,133 (2,950,250) 107 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 lubrication, oil change, mechanical repairs and other vehicle modifications as needed. Key Objectives: Ensure covered City vehicles and are properly inspected and maintained equipment are properly maintained for safety and efficiency to reduce the for safety and efficiency. amount of non -contract work by performing routine preventive Continue to monitor contractor's maintenance. 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 Continue to review corrective action in cases of vehicle or equipment abuse as reported by contractor. Continue efforts to improve fleet fuel efficiency by providing mileage reports to Department Heads and researching alternative operating procedures and vehicles. Issues, Trends, 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 835. Workload Data Est. Activity FY -09/10 FY -08/09 FY -07/08 FY -06/07 Number of Vehicle & Equipment 808 861 814 831 Repairs 108 Fleet Maintenance Public Works Fleet Maintenance Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub -Total 0 0 0 0 0 Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub -Total 0 0 0 0 0 Total Wages and Benefits 0 0 0 0 0 OPERATING EXPENSES Professional Services Contract Services 238,677 246,665 265,936 273,375 7,439 Local Travel Communications 1,606 1,188 1,061 1,237 176 Postage Utilities Rentals and Leases Insurance Repairs and Maintenance 150 1,500 1,350 Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 1,798 1,990 1,700 1,700 0 Books, Training, Memberships Total Operating Expenses CAPITAL OUTLAY 242,081 249,843 268,847 277,812 8,965 Land Buildings Infrastructure Improvements Vehicles Equipment 11,501 3,350 3,000 (3,000) Total Capital Outlay 11,501 3,350 3,000 0 (3,000) 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 253,582 253,193 271,847 277,812 5,965 109 110 Public Utilities Combined Summary of Revenues and Expenses Revenues: Water Utility Sewer Utility Total Revenues Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) 2,719,388 2,905,556 3,867,346 3,136,686 (730,660) 4,019,414 5,357,068 4,837,267 15,925,139 11,087,872 6,738,802 8,262,624 8,704,613 19,061,825 10, 357, 212 Expenses: Water Utility Water Plant 627,219 700,459 1,507,861 816,499 (691,362) Water Distribution 578,807 512,678 700,801 773,153 72,352 Administrative / Non Div. 1,121,861 1,115,204 1,183,962 1,281,110 97,148 Total 2,327,887 2,328,341 3,392,624 2,870,762 (521,862) Sewer Utility Sewer Collection 1,625,706 1,372,594 1,517,403 4,687,818 3,170,415 Sewer Treatment 1,946,186 2,114,905 2,407,103 8,450,950 6,043,847 Administrative / Non Div. 1,597,601 1,548,855 1,760,121 2,847,496 1,087,375 Total 5,169,493 5,036,354 5,684,627 15,986,264 10,301,637 Total Expenses 7,497,380 7,364,695 9,077,251 18,857,026 9,779,775 Resource Allocation: Personal Services 1,700,017 1,743,112 1,773,910 1,821,745 47,835 Operating Expenses 3,315,341 3,167,844 3,128,185 3,229,854 101,669 Capital Outlay 936,929 943,262 2,385,428 10,822,858 8,437,430 Debt Service 1,399,033 1,396,577 1,396,044 1,854,081 458,037 Transfers 146,060 113,900 393,684 1,128,488 734,804 Total Resource Allocation: 7,497,380 7,364,695 9,077,251 18,857,026 9,779,775 Summary of Authorized Positions Water Utility Public Utilities Director Utility Plant Division Director Special Projects Manager Water Plant Superintendent Conveyance Division Director Utilities Collection / Distribution Operators Cross Connection Administrator / GIS Technician Sewer Utility Public Utilities Director Utility Plant Division Director Special Projects Manager Wastewater Plant Superintendent Conveyance Division Director Wastewater / Water Operators Utilities Collection / Distribution Operators Heavy Equipment Operator Heavy Equipment Operator (Part Time) Wastewater / Water Operator - (Part Time) Cross Connection Administrator / GIS Technician 2009-2010 2010-2011 0.50 0.50 0.50 0.50 0.50 0.50 1.00 1.00 0.50 0.50 3.00 3.00 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 1.00 1.00 0.50 0.50 6.00 6.00 3.00 3.00 0.70 0.70 1.00 1.00 4.00 4.00 0.50 0.50 24.70 24.70 111 Public Utilities Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Restricted 3,064,052 3,058,004 3,149,223 3,191,114 41,892 Operating Cash 1,141,911 516,553 1,156,477 741,948 (414,530) Cash Forward 4,205,963 3,574,557 4,305,700 3,933,062 (372,638) Revenues Grants 79,180 (3,115) 282,000 1,000,000 718,000 Inside City Charges 3,642,009 4,012,838 4,341,953 4,581,953 240,000 Outside City Charges 2,340,685 2,535,814 2,746,434 2,906,434 160,000 Cut -in -Fees 11,490 8,395 Service Charges 116,108 117,968 119,000 119,000 0 Delinquent Charges 141,916 173,595 200,000 204,000 4,000 Water / Sewer Connection Charges 170,369 150,191 15,890 17,188 1,298 Water Cross Connection 2,010 1,790 600 600 0 Water Impact Fees 39,950 25,045 Interest Earnings 80,271 14,820 22,820 102,200 79,380 Miscellaneous 84,297 61,828 49,807 44,332 (5,475) Assessments 9 System Development Charges 0 8,344 115,000 52,000 (63,000) Financed Charges 30,508 8,195 15,000 15,000 0 Loan Proceeds 0 0 796,109 10,019,118 9,223,009 Transfer from General Fund 0 1,146,916 Total Revenues 6,738,802 8,262,624 8,704,613 19,061,825 10,357,212 Other Financing Sources 127,172 0 0 0 0 Total Resources 11,071,937 11,837,181 13,010,313 22,994,887 9,984,574 Expenditures Water Production 627,219 700,459 1,507,861 816,499 (691,362) Sewer Treatment 1,946,186 2,114,905 2,407,103 8,450,950 6,043,847 Distribution and Collection 2,204,513 1,885,272 2,218,204 5,460,971 3,242,767 Non -Divisional 2,719,462 2,664,059 2,944,083 4,128,606 1,184,523 DIVISION TOTALS 7,497,380 7,364,695 9,077,251 18,857,026 9,779,775 Other Financing Uses 0 166,786 0 0 0 Restricted 3,058,004 3,149,223 3,191,114 3,908,540 717,426 Operating Cash 516,553 1,156,477 741,948 229,321 (512,626) Ending Cash 3,574,557 4,305,700 3,933,062 4,137,861 204,799 Total Expenses and Cash Resource Allocation 11,071,937 11,837,181 13,010,313 22,994,887 9,984,574 Personal Services 1,700,017 1,743,112 1,773,910 1,821,745 47,835 Operating Expenses 3,315,341 3,167,844 3,128,185 3,229,854 101,669 Capital Outlay 936,929 943,262 2,385,428 10,822,858 8,437,430 Debt Service 1,399,033 1,396,577 1,396,044 1,854,081 458,037 Transfers 146,060 113,900 393,684 1,128,488 734,804 Totals 7,497,380 7,364,695 9,077,251 18,857,026 9,779,775 112 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 the public health through compliance with local, state and federal regulatory requirements for drinking water standards To maintain water supply and facilities to provide fire protection To protect existing water facilities through accurate system mapping Issues, Trends and Highlights: Consumption continues to drop, leading to a revenue shortage. A combination of factors, including conservation, the economic downturn, vacant apartments and mobile home parks, installation of private wells and retrofitting homes with water conserving plumbing fixtures may account for the decreased water use. The St. Johns River Water Management District is preparing the 2010 Water Supply Plan. This plan currently shows the entire Northeast Florida area as a potential Priority Water Caution Area with possible limits on withdrawals from the Floridan Aquifer. The City will continue working with other utilities and the District to determine potential effects on water supply allocations and costs. Workload Data Activity FY08 FY -09 FY -10 (est) FY -11 (est) Million Gallons Treated 886 839 820 840 Miles of distribution system maintained 98 102 102 102 Number of Accounts 8110 8120 8100 8100 113 Sewer Utility Fund Purpose: The Sewer Collection and Sewer Treatment Divisions operate and maintain two wastewater treatment plants. 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: Final engineering design is underway to meet the Total Maximum Daily Load for nitrogen. Wastewater Plant #1 will be upgraded for nitrogen removal. Wastewater Plant #2 will be abandoned, and its flow pumped to Wastewater Plant #1. Meeting the Total Maximum Daily Load regulation will cost over $10 million. Appropriate funding methods must be determined. Pending regulations, especially those for Numeric Nutrient Criteria, could result in a dramatic financial burden. Staff monitors proposed regulations closely and provides comments as appropriate. Workload Data Activity FY08 FY09 FY10 (est.) FY11 (est.) Millions of Gallons Treated 796 815 820 823 Miles of Sewer, Force Main and Outfall lines Maintained 148 151 151 151 Number of Lift Stations Maintained 32* 32* 32* 32* Sewer Services Maintained 7367 7415 7432 7462 Includes stornmwater pump station. 114 Water Utility Fund Water Production Division Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 198,778 210,051 208,151 210,145 1,994 Overtime 3,455 2,555 3,000' 3,000 0 Special Pay 21,774 15,446 19,833 18,933 (900) Sub -Total 224,007 228,052 230,984 232,078 1,094 Benefits FICA 16,507 16,509 17,731 17,754 23 Pension 24,866 27,728 31,655 38,346 6,691 Health and Life Insurance 19,303 19,794 19,771 22,260 2,489 Worker and Unemploy Comp 8,370 8,316 7,200 5,560 (1,640) Sub -Total 69,046 72,347 76,357 83,921 7,564 Total Wages and Benefits 293,053 300,399 307,341 315,999 8,658 OPERATING EXPENSES Professional Services 18,501 5,912 12,600 12,500 (100) Contract Services 143,121 191,682 176,000 180,000 4,000 Local Travel 100 158 1,000 700 (300) Communications 3,079 970 1,200 1,200 0 Postage 99 158 200 200 0 Utilities 97,643 109,478 109,000 120,780 11,780 Rentals and Leases 358 1,073 2,040 1,560 (480) Insurance Repairs and Maintenance 15,689 21,140 15,010 15,560 550 Printing and Publishing 2,026 723 1,300 1,300 0 Advertising and Promotions Other Current Charges 7,000 11,700 14,200 12,850 (1,350) Office Supplies 2,369 1,449 1,500 2,000 500 Operating Supplies 31,772 28,322 37,721 37,700 (21) Books, Training, Memberships 7,378 4,158 5,493 5,350 (143) Total Operating Expenses CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 329,135 376,923 377,264 391,700 14,436 2,926 2,105 9,825 807,456 105,000 (702,456) 12,000 1,312 15,800 3,800 (12,000) Total Capital Outlay 5,031 23,137 823,256 108,800 (714,456) 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 627,219 700,459 1,507,861 816,499 (691,362) 115 Sewer Utility Fund Sewer Treatment Division Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 524,890 555,217 560,515 566,190 5,675 Overtime 17,553 7,469 7,000 7,000 0 Special Pay 50,078 45,982 38,821 37,921 (900) Sub -Total 592,521 608,668 606,336 611,111 4,775 Benefits FICA 43,842 44,351 46,614 46,750 136 Pension 62,857 71,228 82,853 100,414 17,561 Health and Life Insurance 53,927 57,370 58,344 65,482 7,138 Worker and Unemploy Comp 21,361 21,192 20,006 14,369 (5,637) Sub -Total 181,987 194,141 207,817 227,014 19,197 Total Wages and Benefits 774,508 802,809 814,153 838,125 23,972 OPERATING EXPENSES Professional Services 16,488 40,647 3,000 7,000 4,000 Contract Services 264,575 203,975 260,000 260,000 0 Local Travel 177 103 500 500 0 Communications 9,075 6,066 6,000 6,000 0 Postage 790 152 450 450 0 Utilities 425,666 514,902 522,000 578,900 56,900 Rentals and Leases 1,331 2,658 3,900 3,900 0 Insurance Repairs and Maintenance 109,654 94,178 70,600 60,590 (10,010) Printing and Publishing 7,912 1,000 1,000 0 Advertising and Promotions Other Current Charges 16,928 13,000 23,774 21,675 (2,099) Office Supplies 1,731 1,150 1,500 1,500 0 Operating Supplies 146,922 119,216 125,001 124,900 (101) Books, Training, Memberships 5,921 3,601 6,000 5,900 (100) Total Operating Expenses CAPITAL OUTLAY 999,258 1,007,560 1,023,725 1,072,315 48,590 Land Buildings Infrastructure Improvements 166,755 243,155 566,125 6,515,510 5,949,385 Vehicles Equipment 5,665 61,381 3,100 25,000 21,900 Total Capital Outlay 172,420 DEBT SERVICE Principal Interest Other 304,536 569,225 6,540,510 5,971,285 Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 1,946,186 2,114,905 2,407,103 8,450,950 6,043,847 116 Water Utility Fund Water Distribution Division PERSONAL SERVCES Wages Salaries and Wages 207,182 207,661 212,706 215,236 2,530 Overtime 25,357 18,840 15,000 17,000 2,000 Special Pay 17,554 15,209 17,163 16,263 (900) Sub -Total 250,093 241,710 244,869 248,499 3,630 Benefits FICA 18,444 17,515 18,732 19,010 278 Pension 26,901 30,143 32,348 39,275 6,927 Health and Life Insurance 27,894 27,567 29,437 30,311 874 Worker and Unemploy Comp 11,738 10,582 10,262 7,451 (2,811) Sub -Total 84,977 85,807 90,779 96,048 5,269 Total Wages and Benefits 335,070 327,517 335,648 344,547 8,899 Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) OPERATING EXPENSES Professional Services 2,125 327 300 1,000 700 Contract Services 60,324 43,440 49,000 52,000 3,000 Local Travel 791 1,270 800 800 0 Communications 4,699 5,369 3,800 4,000 200 Postage 72 14 50 50 0 Utilities 2,063 2,430 2,200 2,442 242 Rentals and Leases 1,265 2,340 3,745 3,745 0 Insurance Repairs and Maintenance 31,667 32,384 31,815 32,869 1,054 Printing and Publishing 1,516 965 800 800 0 Advertising and Promotions Other Current Charges Office Supplies 690 457 700 700 0 Operating Supplies 97,022 91,021 106,232 133,100 26,868 Books, Training, Memberships 3,453 2,277 2,100 2,100 0 Total Operating Expenses CAPITAL OUTLAY 205,687 182,294 201,542 233,606 32,064 Land Buildings Infrastructure Improvements 6,175 Vehicles 31,875 Equipment Total Capital Outlay 38,050 DEBT SERVICE Principal Interest Other 150,331 120,000 (30,331) 2,867 13,280 75,000 61,720 2,867 163,611 195,000 31,389 Total Debt Service 0 0 0 0 0 TRANSFERS To To To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 578,807 512,678 700,801 773,153 72,352 117 Sewer Utility Fund Sewer Collection Division PERSONAL SERVCES Wages Salaries and Wages 192,319 208,722 207,090 209,308 2,218 Overtime 9,681 6,533 6,500 6,000 (500) Special Pay 19,025 16,818 19,000 18,000 (1,000) Sub -Total 221,025 232,073 232,590 233,308 718 Benefits FICA 16,370 17,005 17,041 17,848 807 Pension 23,437 27,285 31,494 38,194 6,700 Health and Life Insurance 26,426 25,996 26,489 27,111 622 Worker and Unemploy Comp 10,128 10,028 9,154 6,613 (2,541) Sub -Total 76,361 80,314 84,178 89,765 5,587 Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Total Wages and Benefits 297,386 312,387 316,768 323,074 6,306 OPERATING EXPENSES Professional Services 3,700 250 500 1,000 500 Contract Services 456,678 323,033 247,889 250,000 2,111 Local Travel 840 1,063 1,500 800 (700) Communications 3,018 2,291 2,020 2,560 540 Postage 17 50 50 0 Utilities 49,972 57,022 58,300 64,600 6,300 Rentals and Leases 8,085 1,036 1,940 1,744 (196) Insurance Repairs and Maintenance 38,334 30,695 29,350 28,530 (820) Printing and Publishing 1,400 250 250 0 Advertising and Promotions Other Current Charges 5,312 5,312 Office Supplies Operating Supplies 44,884 29,324 28,200 30,200 2,000 Books, Training, Memberships 1,381 1,354 1,300 1,150 (150) Total Operating Expenses CAPITAL OUTLAY 606,892 447,485 371,299 386,196 14,897 Land Buildings Infrastructure Improvements 694,267 612,722 829,336 3,976,048 3,146,712 Vehicles Equipment 27,161 2,500 2,500 Total Capital Outlay 721,428 DEBT SERVICE Principal Interest Other 612,722 829,336 3,978,548 3,149,212 Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 DIVISION TOTALS 1,625,706 0 0 0 0 1,372,594 1,517,403 4,687,818 3,170,415 118 Public Utilities Fund Administrative and Non- Divisional Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) OPERATING EXPENSES Professional Services 0 0 4,839 4,301 (538) Contract Services 53 786 600 500 (100) Local Travel Communications Postage Utilities Rentals and Leases Insurance 220,333 165,717 176,448 152,083 (24,365) Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges 5,014 0 16,800 16,500 (300) Office Supplies Operating Supplies Books, Training, Memberships Internal Service Charges 948,969 987,079 955,668 972,653 16,985 Total Operating Expenses 1,174,369 1,153,582 1,154,355 1,146,037 (8,318) DEBT SERVICE Utility Revenue Bonds - 1996 Principal 21,506 21,506 21,506 25,806 4,300 Interest 35,898 34,791 33,662 32,395 (1,267) Other 882 882 885 885 0 Utility Revenue Bonds - 2004 Principal 636,548 649,452 666,656 683,859 17,203 Interest 614,914 600,438 583,560 564,135 (19,425) Other 340 344 350 350 0 SRF 55,000 55,000 Utility Revenue 2010 new issues Principal 250,000 250,000 Interest 152,500 152,500 Suntrust -1999 Revenue Refunding Principal 67,390 70,830 73,742 77,001 3,259 Interest 21,292 18,334 15,323 12,150 (3,173) Other 263 0 360 0 (360) Total Debt Service 1,399,033 1,396,577 1,396,044 1,854,081 458,037 TRANSFERS To General Fund 146,060 113,900 131,969 235,928 103,959 To General Fund -LOAN 0 261,715 892,560 630,845 Total Transfers 146,060 113,900 393,684 1,128,488 734,804 DIVISION TOTALS 2,719,462 2,664,059 2,944,083 4,128,606 1,184,523 119 120 Pension Funds Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) Revenues: General Pension (452,037) 1,533,392 1,400,401 1,522,969 Police Pension (304,960) 863,467 904,049 964,726 122,568 60,677 Total Revenues (756,997) 2,396,859 2,304,450 2,487,695 183,245 Expenses: General Pension 447,798 486,889 524,041 555,446 31,405 Police Pension 440,041 494,007 522,169 548,977 26,808 Total Expenses 887,839 980,896 1,046,210 1,104,423 58,213 Resource Allocation: Personal Services 0 0 0 0 0 Operating Expenses 887,839 980,896 1,046,210 1,104,423 58,213 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 887,839 980,896 1,046,210 1,104,423 58,213 Summary of Authorized Positions Allocation 2009-2010 2010-2011 Pension Plan Administrator - Duties currently under Finance Department 121 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 remain 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, 2009 for the General Pension fund was 9,213,319. This represents an increase of $1,045,671 over 2008. Total Net Assets as of September 30, 2009 for the Police Pension fund was 5,455,106. This represents an increase of $249,007 over 2008. The City contributions to the General Pension Fund are projected to increase 123,477 in FY 2011. The City contributions to the Police Pension Fund are projected to increase 61,209 in FY 2011. 122 General Employee Pension Fund Combined Summary of Revenues and Expenditures Cash Forward Revenues Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) 9,241,434 8,383,162 9,310,203 10,186,563 876,360 Earnings on Investments (1,094,248) 804,894 600,200 600,000 (200) Employer Contributions 457,005 528,426 599,292 722,769 123,477 Employee Contributions 185,206 200,072 200,200 200,200 0 Other 709 0 (709) Total Revenues (452,037) 1,533,392 1,400,401 1,522,969 122,568 Other Financing Sources 41,563 Total Resources 8,830,960 9,916,554 10,710,604 11,709,532 998,928 Expenditures Benefits Paid Retirement Benefits 425,472 435,135 444,845 475,000 30,155 Contribution Refunds 14,950 32,032 20,000 20,000 0 Subtotal 440,422 467,167 464,845 495,000 30,155 Operating Expenses Professional Services 918 8,796 45,000 45,000 0 Contract Services 50 450 450 0 Insurance 2,343 1,983 2,087 2,942 855 Printing 59 30 100 100 0 Office Supplies 1,000 1,000 0 Books, Training 4,006 1,637 3,200 3,200 0 Internal Service Charges 7,276 7,359 7,754 395 Subtotal 7,376 19,722 59,196 60,446 1,250 DIVISION TOTALS 447,798 486,889 524,041 555,446 31,405 Other Financing Uses 119,462 Ending Cash Total Expenses and Cash 8,383,162 9,310,203 10,186,563 11,154,086 8,830,960 9,916,554 10,710,604 11,709,532 967,523 998,928 Resource Allocation Personal Services Operating Expenses 447,798 486,889 524,041 555,446 31,405 Capital Outlay Debt Service Transfers Total Resources 447,798 486,889 524,041 555,446 31,405 123 Police Employee Pension Fund Combined Summary of Revenues and Expenditures Cash Forward Actual Actual Estimate Budget Increase 2007-2008 2008-2009 2009-2010 2010-2011 (Decrease) 6,224,912 5,576,869 5,955,962 6,337,842 381,880 Revenues Insurance Premium Tax Sec 185 88,806 86,433 86,500 88,500 2,000 Earnings on Investments (683,666) 431,869 400,000 400,000 0 Employer Contributions 221,036 256,474 337,017 398,226 61,209 Employee Contributions 68,864 88,691 80,000 78,000 (2,000) Other 532 (532) Total Revenues (304,960) 863,467 904,049 964,726 60,677 Other Financing Sources 96,958 9,633 Total Resources 6,016,910 6,449,969 6,860,011 7,302,568 442,557 Expenditures Benefits Paid Retirement Benefits 418,188 474,002 464,059 489,500 25,441 Contribution Refunds 2,645 3,440 5,000 5,000 0 Subtotal 420,833 477,442 469,059 494,500 25,441 Operating Expenses Professional Services 16,363 9,746 45,000 45,000 0 Contractual Services 450 0 Insurance 1,535 1,983 2,087 2,942 855 Printing 10 10 20 20 0 Office Supplies 180 180 0 Internal Service Charges 3,454 3,623 4,135 512 Books, Training 850 1,372 2,200 2,200 0 Subtotal 19,208 16,565 53,110 54,477 1,367 Transfers DIVISION TOTALS 440,041 494,007 522,169 548,977 26,808 Other Financing Uses Ending Cash 5,576,869 5,955,962 6,337,842 6,753,591 415,749 Total Expenses and Cash 6,016,910 6,449,969 6,860,011 7,302,568 442,557 Resource Allocation Personal Services Operating Expenses 440,041 494,007 522,169 548,977 26,808 Capital Outlay Debt Service Transfers Total Resources 440,041 494,007 522,169 548,977 26,808 124 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. 125 City of Atlantic Beach Schedule of Interfund Transfers Operating Budget Fiscal Year 2011 General Fund From Water Utility From Sewer Utility From Sanitation Fund To Storm Water Utility Fund To Building Code Enforcement Transfer In Transfer Out 205,275 923,213 252,519 60,000 Local Option Gas Tax Fund To Storm Water Utility Fund To Debt Service 143,000 68,500 Half Cent Sales Tax Fund To Capital Project Fund 798,000 Debt Service Fund From Local Option Gas Tax Fund 68,500 Capital Project Fund From Half Cent Sales Tax Fund 798,000 Water Utility Fund To General Fund 205,275 Sewer Utility Fund To General Fund 923,213 Sanitation Fund To General Fund 252,519 Building Code Enforcement From General Fund 60,000 Storm Water Utility From General Fund From Local Option Gas Tax Fund 143,000 Total Transfers 2,450,507 2,450,507 Sanitation Water Utility Debt Service Sewer Utility General Fund Building Code Enforcement Storm Water Half Cent Capital Sales Tax Projects 126 DEPARTMENT OF REVENUE CERTIFICATION OF FINAL TAXABLE VALUE DR -422 R. 6/10 Rule 12D-16.002 Florida Administrative Code Year 2010 County Duval Is VAB still in session? Yes No Principal Authority ATLANTIC BEACH Check I^ type County I/ I Municipality I I School District Independent Special District I I Water Management Dist. Taxing Authority ATLANTIC BEACH Check Principal type Authority Dependent Special District I MSTU I I Water Management District Basin SECTION 1: COMPLETED BY PROPERTY APPRAISER 1. Current year gross taxable value from Line 4, Form DR -420 1,317,830,861 1) 2. Final current year gross taxable value from Form DR -403 Series 1,312,761,298 2) 3. Percentage of change in taxable value (Line 2 divided by Line 1, minus 1, multiplied by 100) 38 % 3) The taxing authority must complete this form and return it to the property appraiser by 5:00 P.M., 10/07/2010 time date 0 W iny = Property Appraiser Certification I certify the taxable values above are correct to the best of my knowledge. Signature of Property Appraiser Digitally signed DN: cn=James N.Overton,o=Duval County Property Apprasefs OfFlce, ou, email=joverton@coj.neC t15JamesN. Overton Date:2010.10.0410.2322-04'00' Date 10/04/2010 SECTION II: COMPLETED BY TAXING AUTHORITY MILLAGE RATE ADOPTED BY RESOLUTION OR ORDINANCE AT FINAL BUDGET HEARING UNDER s. 200.065(2)(d), F.S. If this portion of the form is not completed in full your taxing authority will be denied TRIM certification and possibly lose its millage levy privilege for the tax year. If any fine is inapplicable, enter N/A or -0-. Non -Voted Operating Miltage Rate (from resolution or ordinance) 4a. County or municipal principal taxing authority 3.1553 per $1,000 4a) 4b. Dependent special district name 0000 per $1,000 4b) 4c. Municipal service taxing unit (MSTU) name 0000 per $1,000 4c) 4d. Independent special district 0000 per $1,000 4d) 4e. School district Required Local Effort 0000 per $1,000 4e) Capital Outlay 0000 per $1,000 Discretionary Operating 0000 per $1,000 Discretionary Capital Improvement 0000 per $1,000 Critical Capital Outlay or Critical Operating 0000 per $1,000 Additional Voted Milfage 0000 per $1,000 4f. Water management district District Levy 0000 per $1,000 4f) Basin 0000 per $1,000 Ifthe miltage will not be administratively adjusted STOP STOP HERE. SIGN AND SUBMIT. Continued on page 2 127 DR -422 R. 6/10 Page 2 COUNTIES, MUNICIPALITIES, SCHOOLS, and WATER MANAGEMENT DISTRICTS may adjust the non -voted millage rate only if the percentage on Line 3 is greater than plus or minus 1%. (s. 200.065(6), F.S) Taxing Authority Certification Unadjusted gross ad valorem proceeds Signature of Chief inistrative Officer 5. Line 1 multiplied by Line 4a, 4e, or 4f as applicable , divided by 1,000) 5) 6 Adjusted millage rate (Only if Line 3 is greater than plus or minus 1 %) Line 5 divided by Line 2 multiplied by 1,000) per $1000 6) MSTUs, DEPENDENT SPECIAL DISTRICTS, and INDEPENDENT SPECIAL DISTRICTS may adjust the non -voted millage rate only if the percentage on Line 3 is greater than plus or minus 3% (s. 200.065(6), F.S.) T Unadjusted gross ad valorem proceeds Line 1 multiplied by Line 46,4c, or 4d as applicable, divided by 1,000) 7) 8 Adjusted Millage rate (Only if Line 3 is greater than plus or minus 3%) Line 7 divided by Line 2, multiplied by 1,000) per $1000 8) SIGNHERE Taxing Authority Certification I certify the millages and rates are correct to the best of my knowledge. The millages comply with the provisions of s.200.065 and the provisions of either s.200.071 or s. 200.081, F.S. Signature of Chief inistrative Officer Date 10/04/2010 Title City Manag Contact Name Nelson Van Liere Mailing Address 800 Seminole Road Physical Address 800 Seminole Road, Atlantic Beach, Florida, 32233 City, State, Zip Atlantic Beach, Florida, 32233 Phone Number 904-247-5807 Fax Number 904-247-5817 INSTRUCTIONS SECTION I: Property Appraiser 1. Initiate a separate DR -422 form for each DR -420, Certification of Taxable Value, and DR -420S, Certification of School Taxable Value, submitted. 2. Complete Section 1 and sign. 3. Send the original to the taxing authority and keep a copy. SECTION II: Taxing Authority 1. Complete Section II and sign. 2. Return the original to the property appraiser. 3. Keep a copy for your records. 4, Send a copy to the tax collector. 5. Send a copy with the DR -487, Certification of Compliance, to the Department of Revenue at the address below. Send separately if the DR -487 was previously sent to the Department. Florida Department of Revenue Property Tax Oversight - TRIM Section P. O. Box 3000 Tallahassee, Florida 32315 - 3000 All taxing authorities must complete Line 4, millages adopted by resolution/ordinance at final budget hearing. Counties, municipalities, schools, and water management districts may complete Line 5 and Line 6 only when Line 3 is greater than plus or minus 1%. (s. 200.065(6), F.S.) MSTUs, dependent special districts, and independent special districts may adjust the non -voted millage rate only when Line 3 is greater than plus or minus 3%. (s. 200.065(6), F.S.) Adjusted millage rate must comply with statutes. The adjusted millage rate entered on Line 6 or Line 8 cannot exceed the rate allowed by other provisions of law or the state constitution. Multi -county and water management districts must complete a separate DR -422 for each county. All forms for taxing authorities are available on our website at http://dor.myfloricda.com/dor/property/trirrLrroax.html 128 City of Atlantic Beach, Florida Schedule of Capital Outlay Fiscal Year 2010/2011 Buildings, Equipment, Land and Computers Infrastructure & Software Vehicles Total City Administration Finance Replace MICR Printer Scanner Information Technology Network Upgrades Upgrade Tape Drive for Back-up Server to LTO5 Replace SUS Server Replace Firewall Server Replace Network Monitor Server Security Badge Printer 7,000 900 12,000 21,000 8,000 15,000 7,500 3,000 7,000 900 12,000 21,000 8,000 15,000 7,500 3,000 Total City Administration Public Safety 0 74,400 0 74,400 Life Guards Replace Roof 8,000 8,000 Lifeguard Towers 7,080 7,080 Total Public Safety Public Works Adminstration Replace Copier/Scanner/Printer 8,000 7,080 0 15,080 7,000 7,000 Streets Division Replace Mowers (2) 20,000 20,000 Replace Truck 20,000 20,000 Local Option Gas Tax Replace Sidewalks & Curbs 25,000 25,000 Sanitation 30 Yard Roll -Off Container 4,850 4,850 Stormwater Replace Drain Line in Town Center 50,000 50,000 Total Public Works 25,000 81,850 20,000 126,850 Parks and Recreation Maintenance Replace Howell Park Bridges Gate at Dutton Island Well & Irrigation for Dog Park Water Fountain - Russell Park Replace Trucks (2) 20,000 20,000 7,000 5,000 41,000 20,000 20,000 7,000 5,000 41,000 129 City of Atlantic Beach, Florida Schedule of Capital Outlay Fiscal Year 2010/2011 Buildings, Equipment, Land and Computers Infrastructure & Software Vehicles Total Community Development Block Grant Donner Park Improvements: Basketball Court Lighting Community Center Security Lighting Sod Baseball Field Grade & Sod Southern End of Soccer Field Add Paved Parking Convention Development Tax Tideviews Park Improvements: Construction of Deepwater Kayak/Canoe Launch 22,000 1,250 32,000 20,000 36,975 22,000 1,250 32,000 20,000 36,975 193,580 193,580 Total Parks and Recreation 357,805 0 41,000 398,805 Water Utility Water Production Rehab Well #1 at Water Plant #1 Rehab Elevated Tank at WP #2 Interior Rehab of Ground Storage Tank at WP #4 Replace Chlorinator Water Distribution Replace Water Main on 11th Street Replace Backhoe 50,000 15,000 40,000 120,000 3,800 75,000 50,000 15,000 40,000 3,800 120,000 75,000 Total Water Utility 225,000 78,800 0 303,800 Sewer Utility Sewer Collection Sewer Rahab in Selva Marina Area Sewer Force Main Handheld Street Saws (2) Sewer Treatment TMDL Upgrades at WWTP #1 Replace Isolation Valves Replace Pumps, Valves & Motors at WWTP #1 Miscellaneous Plant Improvements Replace Sludge Roll On/Roll Off Containers Replace Effluent Automatic Sampler for WWTP #1 Replace GRIT Dumpster 300,000 300,000 3,676,048 3,676,048 2,500 2,500 5,981,510 5,981, 510 35,000 35,000 30,000 30,000 469,000 469,000 15,000 15,000 7,000 7,000 3,000 3,000 Total Sewer Utility 10,491,558 27,500 0 10,519,058 Grand Total 11,107,363 269,630 61,000 11,437,993 130 FY -2011 Projected Ending Balance City of Atlantic Beach Schedule of Available Cash Balances Major Funds Utility Rate Reserve for 25% Operating Stabilization Customer In Trust or Reserve Fund Deposits Designated Utility Renewal and Debt Service Replacement Reserve FY -2011 Total Remaining Restricted Available Cash Cash General Fund 4,203,963 2,563,086 300,000 2,863,086 1,340,877 Convention Development Tax 11,286 0 11,286 Gas Tax 29,004 0 29,004 1/2 Cent Sales Tax 125,109 0 125,109 Building Department 74,736 74,746 74,746 9 Public Utilities 4,137,861 1,145,022 400,000 529,811 500,000 1,333,707 3,908,540 229,321 Storm Water Utility 734,724 199,161 161,335 360,496 374,228 Sanitation 731,390 438,617 438,617 292,773 Debt Service 68,965 68,965 68,965 0 Miscellaneous funds 2,174,109 154,832 154,832 2,019,277 Pension Trust Funds 17,907,677 17,907,677 17,907,677 0 Totals 30,198,824 4,420,632 400,000 529,811 18,362,509 500,000 1,564,007 25,776,959 4,421,865 City of Atlantic Beach Element -Object Classifications 12-00 Salaries and Wages Full-time, part-time and elected official's base salary and/or wages. 14-00 Overtime Payment in addition to regular salaries and wages for services performed in excess of the regular work hour requirement. This classification code includes overtime hours paid at straight -time, as well as time -and -a -half. Comp time payout at fiscal -year-end or upon service termination is considered payment of overtime. 15-00 Special Pay Additional pays, such as longevity pay, car allowance, phone allowance, education incentive, clothing allowance, out -of -position pay, personal leave cash -ins and payouts, etc. 21-00 FICA Taxes Social Security matching / Medicare matching by the City. 22-01 City Contribution to 401 Amounts contributed by City to City Manager's retirement fund in lieu of defined benefit retirement plan. 22-02 City Contribution to 457 Amounts contributed by City to employees' 457 plan in lieu of defined benefit retirement plan, per individual employment contract. 22-03 City Contribution — Benefit Group — General Amounts contributed by City to defined benefit retirement plan for general employees. 22-04 City Contribution — Benefit Group — Police Amounts contributed by City to defined benefit retirement plan for sworn police officers. 23-01 Health Insurance Health insurance premiums and benefits paid for employees and others by contract. 132 City of Atlantic Beach Element -Object Classifications 23-02 Life Insurance Life insurance premiums and benefits paid for employees. 24-00 Workers' Compensation Premiums and benefits paid for Workers' Compensation insurance. 25-00 Unemployment Compensation Direct bill, reimbursable amounts charged by the State for unemployment compensation. 31-00 Professional Services Legal, medical (including employee physicals, drug screenings, hepatitis/flu shots, and medical laboratory tests), engineering, architectural, and the City Attorney's 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 Pest Control Ditch spraying Polygraph testing Uniform cleaning Beach cleaning Security system monitoring Permits from governmental agencies (unless related to a capital project) Tree removal Asphalt work Concrete sidewalk pouring Street sweeping Water and soil laboratory testing Sludge hauling Towing Employee assistance program fees Vehicle tags/titles/registration (see 64-01) Customized printing (embroidering, decals, signs, plaques, etc.) 133 City of Atlantic Beach Element -Object Classifications 34-00 Other Contractual Services (cont.) Infrastructure repairs also included in this classification are, for example: Point repairs to lines Pump and motor repairs Chlorinator replacement parts Fence repairs 34-0X Specific Contracts Electrical troubleshooting Tower or lift station repairs Irrigation system repairs Contract expenses for fire services provided by the City of Jacksonville, sanitation services provided by Advanced Disposal Services, fleet and equipment maintenance services provided by First Vehicle Services, Town Center maintenance, Mayport Flyover maintenance, etc. 35-00 Investigations Confidential expenditures handled pursuant to criminal investigations. 36-00 Pension Benefits Benefits paid to participants in the pension plans. 40-00 Travel 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 55-00 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. 134 City of Atlantic Beach Element -Object Classifications 42-00 Transportation, 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. 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. 135 City of Atlantic Beach Element -Object Classifications 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. This includes printing of stationery and envelopes with the City logo, business cards, other forms, microfilming and film developing. Note: Help wanted advertisements, bids and request for proposals advertisements, ordinance notices and meeting notices placed in newspapers or periodicals will be charged to the requesting department and/or project. 48-00 Promotional Activities 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, that are used in an office environment. The general rule for 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. 136 City of Atlantic Beach Element -Object Classifications 52-01 Gasoline Monthly allocation based on usage from pump at 1200 Sandpiper Lane. 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. 53-00 Road and Material 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, and Memberships 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 Non-cash charge that represents the systematic allocation of the capital asset's historical cost 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. 137 City of Atlantic Beach Element -Object Classifications 81-00 Aid to Government Agencies Assistance in funding for the: Jacksonville Beach fireworks, City of Jacksonville Sea & Sky Show, enrichment programs at Atlantic Beach Elementary & Mayport Middle School, and recreation facility maintenance. 83-00 Grants and Aid to Citizens All grants, subsidies, and contributions to individuals, such as improvements to privately owned homes through CDBG grant funding. 91-00 Interfund Transfers Transfer between funds that do not represent operating expenditures. 138 City of Atlantic Beach Element -Object Classifications Capital Assets Expenditures charged to element classifications 61, 62, or 63 will be assigned unique project numbers by the Finance Department for cost capitalization tracking purposes. Project costs to be capitalized will include permits, surveys, appraisals, taxes, design, architectural, construction and construction engineering, and administration costs. 61-00 Land Land acquisition cost. 61-02 Easements Costs associated with acquiring utility easements/right-of-ways. 62-00 Buildings Office buildings, garages, park and recreational buildings, and building improvements. 63 -XX Infrastructure Structures, and facilities other than buildings, such as: roads, curbs, gutters, docks, fences, landscaping, lighting systems, parking areas, drainage systems, 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 greater than one year following the date of acquisition. These items will be tagged and monitored through the Sunguard Public Sector 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 renewals and replacement titles should be charged to 34-00 Other Contractual Services. If the registration or title charge is for a new vehicle and the expense is incurred in a fiscal year other than the year of vehicle acquisition, the charge would be coded to 34-00. 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. 139 140 City of Atlantic Beach Long -Term Financial Plan Fiscal Year 2010-2011 City of Atlantic Beach Long Term Financial Plan Projection Summary General Fund Actual Actual Estimate Budget Proj. Proj. Proj. Proj. Proj. Proj. Proj. Proj. Proj. FY -08 FY -09 FY -10 FY -11 FY -12 FY -13 FY -14 FY -15 FY -16 FY -17 FY -18 FY -19 FY -20 Cash Balance Forward 5,140,749 5,506,925 2,858,043 3,267,687 4,203,963 3,725,862 3,639,384 3,658,324 3,626,935 3,519,384 3,581,962 3,547,443 3,636,471 Revenues Taxes 5,425,478 5,251,069 5,327,154 5,213,358 5,369,679 5,530,687 5,696,523 5,867,332 6,043,263 6,224,469 6,411,110 6,603,347 6,801,348 Licenses and Permits 780,747 907,771 956,947 957,750 986,397 1,015,901 1,046,288 1,077,586 1,109,820 1,143,020 1,177,213 1,212,431 1,248,703 Intergovernmental Revenues 1,826,558 1,676,512 1,429,359 1,544,233 1,601,867 1,661,682 1,723,762 1,788,193 1,855,065 1,924,473 1,996,513 2,071,286 2,148,897 Charges for Services 2,055,582 2,184,036 2,098,997 2,148,451 2,212,390 2,278,239 2,346,056 2,415,900 2,487,831 2,561,912 2,638,207 2,716,783 2,797,708 Fines and Forfeitures 299,114 86,682 86,724 84,900 87,447 90,070 92,773 95,556 98,422 101,375 104,416 107,549 110,775 Miscellaneous Revenues 163,919 61,168 97,947 148,400 131,932 134,540 137,606 140,742 143,951 147,230 150,585 154,013 159,120 Interfund Transfers 392,033 366,700 638,848 1,381,007 594,079 756,900 835,460 921,774 954,368 969,249 1,007,447 979,910 1,090,707 Total Revenues 10,943,431 10,533,938 10,635,976 11,478,099 10,983,790 11,468,020 11,878,468 12,307,083 12,692,720 13,071,728 13,485,490 13,845,318 14,357,258 Other Financing Sources 220,506 Total Resources 16,304,686 16,040,863 13,494,019 14,745,786 15,187,753 15,193,881 15,517,853 15,965,407 16,319,655 16,591,112 17,067,452 17,392,761 17,993,729 Expenditures by Department Governing Body 45,478 41,585 43,035 42,260 42,488 42,723 42,965 43,215 43,472 43,737 44,010 44,292 44,582 City Administration 2,091,692 2,474,243 2,350,480 2,416,252 2,579,285 2,677,507 2,737,171 2,852,359 2,923,157 3,018,654 3,128,940 3,220,111 3,284,266 Planning and Zoning 198,159 202,960 197,615 228,228 208,779 216,834 222,101 229,087 236,298 245,242 251,427 259,361 267,554 Public Safety 4,882,020 4,590,349 4,500,696 4,622,469 5,140,568 5,219,008 5,390,101 5,549,639 5,833,867 5,898,304 6,119,137 6,181,086 6,524,548 PublicWorks- Streets 1,552,154 1,454,048 1,524,406 1,586,415 1,790,169 1,739,288 1,782,970 1,898,268 1,894,234 1,938,924 2,015,395 2,071,706 2,096,918 Parks and Recreation 988,017 1,090,872 1,098,877 1,140,945 1,227,885 1,161,823 1,161,851 1,238,007 1,335,327 1,313,852 1,393,620 1,394,673 1,387,056 General Government 1,040,242 2,994,350 511,223 505,254 472,717 497,314 522,369 527,898 533,915 550,437 567,480 585,061 603,196 Total Expenditures 10,797,762 12,848,407 10,226,332 10,541,823 11,461,892 11,554,497 11,859,529 12,338,472 12,800,270 13,009,150 13,520,009 13,756,290 14,208,119 Revenues Less Expenditures 145,669 -2,314,469 409,644 936,276 -478,102 -86,477 18,940 -31,389 -107,550 62,578 -34,519 89,027 149,139 Other Financing Uses 334,413 Total Cash Reserves 5,506,925 2,858,043 3,267,687 4,203,963 3,725,862 3,639,384 3,658,324 3,626,935 3,519,384 3,581,962 3,547,443 3,636,471 3,785,610 Restricted Cash 2,737,003 2,760,836 2,727,906 2,863,086 2,949,579 3,037,107 3,117,288 3,210,210 3,295,964 3,389,645 3,486,352 3,586,184 3,689,249 Unrestricted Cash 2,769,922 97,207 539,781 1,340,878 776,283 602,277 541,036 416,724 223,420 192,317 61,092 50,286 96,361 Total Exp. & Cash Reserves 16,304,687 16,040,863 13,494,019 14,745,786 15,187,753 15,193,881 15,517,853 15,965,407 16,319,655 16,591,112 17,067,452 17,392,761 17,993,729 Resource Allocation Personal Services 6,544,558 6,698,347 6,488,406 6,916,928 7,235,257 7,464,797 7,701,925 7,946,906 8,200,012 8,461,526 8,731,741 9,010,960 9,299,500 Operating 3,203,454 3,144,996 3,223,218 3,335,415 3,363,057 3,483,632 3,567,228 3,693,934 3,783,845 3,897,056 4,013,666 4,133,778 4,257,496 Capital Outlay 404,456 434,048 426,170 229,480 801,777 542,414 524,812 630,101 746,857 578,925 700,810 535,546 572,837 Transfers Out 645,294 2,571,016 88,538 60,000 61,800 63,654 65,564 67,531 69,556 71,643 73,792 76,006 78,286 Total Expenditures 10,797,762 12,848,407 10,226,332 10,541,823 11,461,892 11,554,497 11,859,529 12,338,472 12,800,270 13,009,150 13,520,009 13,756,290 14,208,119 tv City of Atlantic Beach Total Revenues and Expenditures 143 CITY OF ATLANTIC BEACH Long Term Financial Plan Financial Projection Summary Gas Tax Fund Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj FY -08 FY -09 FY -10 FY -11 FY -12 FY -13 FY -14 FY -15 FY -16 FY -17 FY -18 FY -19 FY -20 Cash Balance Forward 290,649 220,075 222,381 4,981 29,004 61,630 97,280 135,841 205,861 217,664 239,995 273,322 318,129 Revenues Local Option Gas Taxes 474,388 466,220 439,000 463,423 472,691 482,145 491,788 501,624 511,656 521,890 532,327 542,974 553,833 Interest Earnings 6,386 671 100 100 725 1,541 2,432 3,396 5,147 5,442 6,000 6,833 7,953 Other Revenues Total Revenue 480,774 466,891 439,100 463,523 473,417 483,686 494,220 505,020 516,803 527,331 538,327 549,807 561,787 Expenses Operating 244,493 178,750 140,000 203,000 80,000 80,000 80,000 121,000 180,000 180,000 180,000 180,000 180,000 Capital 31,976 0 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Transfers 316,566 259,500 491,500 211,500 335,791 343,036 350,659 289,000 300,000 300,000 300,000 300,000 300,000 Total Expenses 593,035 438,250 656,500 439,500 440,791 448,036 455,659 435,000 505,000 505,000 505,000 505,000 505,000 Net Change in Cash Balance -112,261 28,641 -217,400 24,023 32,626 35,650 38,561 70,020 11,803 22,331 33,327 44,807 56,787 Net Change in Working Capital -41,687 26,335 Ending Cash Balance 220,075 222,381 4,981 29,004 61,630 97,280 135,841 205,861 217,664 239,995 273,322 318,129 374,916 Restricted 220,075 222,381 4,981 29,004 61,630 97,280 135,841 205,861 217,664 239,995 273,322 318,129 374,916 Designated City of Atlantic Beach Total Revenues and Expenditures 145 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 -08 FY -09 FY -10 FY -11 FY -12 FY -13 FY -14 FY -15 FY -16 FY -17 FY -18 FY -19 FY -20 Cash Balance Forward 381,017 339,387 525,931 653,208 731,390 820,603 923,535 1,041,331 1,175,211 1,326,474 1,296,503 1,482,770 1,690,759 Revenues Charges For Services 1,749,742 1,791,797 1,800,000 1,800,000 1,890,000 1,984,500 2,083,725 2,187,911 2,297,307 2,412,172 2,532,781 2,659,420 2,792,391 Commercial Franchise Fees 13,186 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 Construction Debris / Misc 30,396 -4,069 0 0 0 0 0 0 0 0 0 0 0 Grant Proceeds / Fema 120,980 Interest Earnings 8,575 1,043 1,000 15,000 14,628 16,412 18,471 20,827 23,504 26,529 25,930 29,655 33,815 Total Revenue 1,922,879 1,811,271 1,823,500 1,837,500 1,927,128 2,023,412 2,124,696 2,231,238 2,343,311 2,461,202 2,581,211 2,711,575 2,848,706 Expenses Personal Services 24,784 25,599 25,338 26,736 27,351 28,449 29,593 30,784 32,023 33,314 34,657 36,056 37,512 Operating 1,628,220 1,484,549 1,425,721 1,475,213 1,545,469 1,619,133 1,696,372 1,777,362 1,862,286 1,951,338 2,044,720 2,142,647 2,245,340 Capital 3,500 5,600 0 4,850 5,000 5,000 5,000 5,000 5,000 205,000 5,000 5,000 5,000 Debt 0 0 0 0 0 0 0 0 0 0 0 0 0 Transfers 245,973 247,800 245,164 252,519 260,094 267,897 275,934 284,212 292,739 301,521 310,566 319,883 329,480 Total Expenses 1,902,477 1,763,548 1,696,223 1,759,318 1,837,915 1,920,480 2,006,900 2,097,358 2,192,048 2,491,172 2,394,944 2,503,586 2,617,332 Net Change in Cash Balance 20,402 47,723 127,277 78,182 89,213 102,932 117,796 133,880 151,263 -29,971 186,267 207,989 231,374 Net Change in Working Capital -62,032 138,821 Ending Cash Balance 339,387 525,931 653,208 731,390 820,603 923,535 1,041,331 1,175,211 1,326,474 1,296,503 1,482,770 1,690,759 1,922,134 Restricted 474,744 439,487 424,056 438,617 458,229 478,870 500,475 523,089 546,762 571,543 597,486 624,646 653,083 Unrestricted -135,357 86,444 229,152 292,773 362,375 444,665 540,856 652,121 779,712 724,960 885,284 1,066,113 1,269,051 City of Atlantic Beach Total Revenues and Expenses 147 Cash Balance Forward Revenues Charges for Services Storm Water Fees Total Charges for Services 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 -08 FY -09 FY -10 FY -11 FY -12 FY -13 FY -14 FY -15 FY -16 FY -17 FY -18 FY -19 FY -20 2,398,432 2,524,301 4,190,992 1,124,733 734,724 938,500 1,127,736 942,793 598,194 775,584 1,065,331 1,086,594 1,408,902 390,774 500,126 508,124 508,124 609,749 628,041 646,883 762,689 785,570 809,137 833,411 858,413 884,166 390,774 500,126 508,124 508,124 609,749 628,041 646,883 762,689 785,570 809,137 833,411 858,413 884,166 Grant Proceeds 938,145 32,328 Interest Earnings 48,765 9,213 12,000 18,000 14,891 18,447 22,555 18,856 11,964 15,512 21,307 21,732 28,178 Transfer In - Gas Tax 248,000 186,000 423,000 143,000 265,000 271,000 280,000 289,000 300,000 300,000 300,000 300,000 300,000 Transfer In - 1/2 Cent Tax 800,000 257,500 230,000 240,000 205,000 155,000 180,000 180,000 205,000 205,000 205,000 Transfer In - General Fund 460,675 1,424,100 Other Revenues 280 19,403 Total Revenue 2,886,639 2,428,670 943,124 669,124 1,119,640 1,157,488 1,154,437 1,225,545 1,277,534 1,304,649 1,359,718 1,385,145 1,417,344 Expenses Personal Services 257,951 275,644 279,126 281,861 280,850 288,287 296,018 304,061 312,434 321,158 330,255 339,748 349,661 Operating 525,254 402,085 443,618 514,783 415,656 428,126 440,970 454,199 467,825 481,860 496,316 511,205 526,541 Capital 1,259,105 369,145 3,074,283 50,000 7,000 40,000 390,000 600,000 108,000 0 300,000 0 0 Debt 212,916 212,481 212,356 212,489 212,358 211,839 212,393 211,884 211,884 211,884 211,884 211,884 211,884 Transfers Total Expenses 2,255,226 1,259,355 4,009,383 1,059,133 915,865 968,252 1,339,381 1,570,144 1,100,143 1,014,902 1,338,455 1,062,837 1,088,087 Net Change in Cash Balance 631,413 1,169,315 -3,066,259 -390,009 203,776 189,236 -184,943 -344,599 177,391 289,746 21,263 322,308 329,257 Net Change in Working Capital 505,544 -497,376 Ending Cash Balance 2,524,301 4,190,992 1,124,733 734,724 938,500 1,127,736 942,793 598,194 775,584 1,065,331 1,086,594 1,408,902 1,738,159 Restricted 417,246 390,877 402,131 420,606 395,572 400,548 405,692 411,010 416,510 422,200 428,088 434,183 440,496 Designated Unrestricted 2,107,055 3,800,115 722,602 314,118 542,928 727,188 537,101 187,184 359,075 643,131 658,506 974,719 1,297,663 City of Atlantic Beach Total Revenues and Expenditures 5 O 4 Storm Water Utility 0 0 <-0 <(--.0 <(-0 44P <41, A( 191 ckflisZ << Age' Z' < zet‘< ze MIPersonal Services imelOperating Expenses MBDebt Service !Transfers Capital Outlay Revenue 149 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 -08 FY -09 FY -10 FY -11 FY -12 FY -13 FY -14 FY -15 FY -16 FY -17 FY -18 FY -19 FY -20 Cash Balance Forward 1,414,879 997,262 720,685 264,685 125,109 446,538 776,180 1,159,425 1,612,351 2,061,281 2,531,440 2,998,437 3,487,519 Revenues Tax Proceeds 685,927 629,680 592,000 656,424 669,552 682,944 696,602 710,534 724,745 739,240 754,025 769,105 784,487 Interest 24,217 2,038 2,000 2,000 1,877 6,698 11,643 17,391 24,185 30,919 37,972 44,977 52,313 Grant Proceeds / Other Misc. Total Revenue 710,144 631,718 594,000 658,424 671,429 689,642 708,245 727,926 748,930 770,159 791,996 814,082 836,800 Expenses Operating Expenses Capital 230,702 89,923 50,000 Transfer to Capital Projects Fund 330,000 330,000 1,000,000 798,000 Transfer to Stormwater Utility 800,000 257,500 Transfer to Debt Service 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 230,000 240,000 205,000 155,000 180,000 180,000 205,000 205,000 205,000 Total Expenses 1,360,702 677,423 1,050,000 798,000 350,000 360,000 325,000 275,000 300,000 300,000 325,000 325,000 325,000 Net Change in Cash Balance -650,558 -45,705 -456,000 -139,576 321,429 329,642 383,245 452,926 448,930 470,159 466,996 489,082 511,800 Net Change in Working Capital 232,941 -230,872 Ending Cash Balance Restricted Designated Unrestricted 997,262 720,685 264,685 125,109 446,538 776,180 1,159,425 1,612,351 2,061,281 2,531,440 2,998,437 3,487,519 3,999,319 0 0 0 0 0 0 0 0 0 0 0 0 0 997,262 720,685 264,685 125,109 446,538 776,180 1,159,425 1,612,351 2,061,281 2,531,440 2,998,437 3,487,519 3,999,319 City of Atlantic Beach Total Revenues and Expenditures 1,600 1,400 1,200 1,000 800 N N 600 400 200 0 Half Cent Sales Tax A O ,y0 O O O O O O O O O Ole Capital =Transfers =Operating -0-Revenues 151 Cash Balance Forward Revenues Charges For Services Assessments / Impact Fees Other Revenues Total Revenue 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 -08 FY -09 FY -10 FY -11 FY -12 FY -13 FY -14 FY -15 FY -16 FY -17 FY -18 FY -19 FY -20 4,205,963 3,574,557 4,305,700 3,933,062 4,137,861 3,860,709 3,825,035 3,693,776 3,895,176 4,197,704 3,907,564 3,930,777 3,974,756 5,982,694 6,548,652 7,088,387 7,488,387 7,862,806 8,255,946 8,668,744 9,275,556 9,739,333 10,226,300 10,737,615 11,274,496 11,838,221 176,694 154,961 84,190 41,188 40,776 40,368 39,965 39,565 39,169 38,778 38,390 38,006 37,626 579,414 1,559,011 1,532,036 11,532,250 462,489 453,516 443,262 434,598 428,187 425,483 419,525 411,886 407,149 6,738,802 8,262,624 8,704,613 19,061,825 8,3,36,071 8,749,831 9,151,970 9,749,719 10,206,690 10,690,561 11,195,530 11,724,388 12,282,996 Expenses Personal Services 1,700,017 1,743,112 1,773,910 1,821,745 1,857,756 1,932,137 2,009,526 2,090,046 2,173,824 2,260,993 2,351,693 2,446,068 2,544,268 Operating 3,315,341 3,167,854 3,128,185 3,229,854 3,342,374 3,460,892 3,584,026 3,711,983 3,844,981 3,983,250 4,127,035 4,276,586 4,432,179 Capital 936,929 943,262 2,385,428 10,822,858 809,000 605,000 830,000 900,000 1,015,000 1,860,000 1,788,000 2,089,000 1,201,000 Debt 1,399,033 1,396,577 1,396,044 1,854,081 2,300,109 2,298,473 2,300,151 2,208,729 2,208,729 2,208,729 2,208,729 2,208,729 2,208,729 Transfers 146,060 113,900 393,684 1,128,488 333,984 489,003 559,526 637,562 661,629 667,728 696,860 660,026 761,227 Total Expenses 7,497,380 7,364,705 9,077.251 18,857,026 8,643,223 8,785,505 9,283,229 9,548,319 9,904,162 10,980,701 11,172,317 11,680,410 11,147,403 Net Change in Cash Balance -758,578 897,919 -372,638 204,799 -277,152 -35,674 -131,259 201,400 302,528 -290,140 23,213 43,978 1,135,592 Net Change Working Capital 127,172 -166,786 0 0 0 0 0 0 0 0 0 0 0 Ending Cash Balance 3,574,557 4,305,690 3,933,062 4,137,861 3,860,709 3,825,035 3,693,776 3,895,176 4,197,704 3,907,564 _1930,777 3,974,756 5,110,348 Restricted 3,058,004 3,149.223 3,191,115 3,908,541 3,747,048 3,834,027 3,901,788 3,973,417 4,033,627 4,091,512 4,157,416 4,209,189 4,297,938 Designated 0 0 0 0 0 0 0 0 0 0 0 0 0 Unrestricted 516,554 1,156,468 741,947 229,320 113,661 -8,992 -208,012 -78,241 164,076 -183,948 -226,639 -234,433 812,411 City of Atlantic Beach Total Revenues and Expenses 25 0 20 15 10 0 Public Utilities tf• ,f4 tf4 o o o Personal Services am Operating Expenses MICapital Outlay Debt Service Transfers :Revenue 153 154 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. 155 Capital Outlay - Expenditures that result in the addition of a capital asset ( fixed asset costing 1,000 or more with useful life of greater than one year). Capital Projects - The acquisition, construction or improvement of designated fixed assets such as land and buildings. Cash Reserves - Moneys either restricted or designated which are set aside in a fund and which are appropriated to ensure sufficient cash is available for the following fiscal year. City Commissioner - The governing body of the City of Atlantic Beach composed of five elected officials. The duties and responsibilities 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 of the credit worthiness of notes and bonds. Ratings influence the cost of borrowing funds. Debt - Funds owed as a result of borrowing. Debt Service - The expense of retiring such debt as loans and bond issues. It includes principal and interest payments, and payment for the paying agents, registrars and escrow agents. Debt Service Reserve - Moneys set aside to ensure that funds will be available in the event that pledged revenues fall short of expectations. Deficit - The excess of expenditures over revenues during a fiscal year. Department - A basic organizational unit of the City which is functionally unique in its service delivery. Depreciation - The periodic expiration of an asset's useful life. Depreciation is a requirement in the proprietary fund types including the Enterprise and Internal Service Funds. Encumbrance - The commitment of appropriated funds to purchase an item or service. Enterprise Fund - A governmental accounting fund in which the services provided are financed and operated similarly to those of a private business enterprise, i.e., to be self supporting through 156 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. 157 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 of 3.71 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. 158 Reserve - An account used to indicate that a portion of a fund's balance is restricted for a specific purpose and is therefore, not available for general appropriation. Revenue - Funds that a government receives as income. These receipts may include tax payments, interest earnings, service 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 financial 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. 159