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
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Storm Water Utility
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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
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GLOSSARY
Ad valorem Tax - a tax levied on the assessed value, net of any exemptions, of real or personal
property. This is commonly referred to as "property tax".
Adopted Budget - The 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.
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Capital Outlay - Expenditures that result in the addition of a capital asset ( fixed asset costing
1,000 or more with useful life of greater than one year).
Capital Projects - The acquisition, construction or improvement of designated fixed assets such as
land and buildings.
Cash Reserves - Moneys either restricted or designated which are set aside in a fund and which are
appropriated to ensure sufficient cash is available for the following fiscal year.
City Commissioner - The governing body of the City of Atlantic Beach composed of five elected
officials. The duties and responsibilities 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
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user charges or other fees.
Expenditure - Decrease in fund financial resources for the procurement of assets or the cost of
goods and / or services received.
Final Millage - The tax rate adopted in the 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.
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License or Permit Fee - A charge for specific items as required or approved by local and state
regulations for example, building permits and mobile home licenses.
Line - Item Budget - A budget that lists each account category separately along with the dollar
amount budgeted for each account, such as office supplies, overtime or buildings.
Long Term Debt. - Debt with the maturity date being more than one 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.
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Reserve - An account used to indicate that a portion of a fund's balance is restricted for a specific
purpose and is therefore, not available for general appropriation.
Revenue - Funds that a government receives as income. These receipts may include tax payments,
interest earnings, service 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.
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