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Proposed Annual Budget for 2011-2012 City Of Atlantic Beach, Florida poses Annual Budget 2011-2012 City of Atlantic Beach, Florida Annual Budget 2011-2012 Mayor Louis M. Borno City Commission Jonathan Daugherty John L. Fletcher Carolyn R. Woods -t •J Paul B. Parsons City Attorney t Alan C. Jensen r JJ1 City Manager Jim R. Hanson City Clerk Donna L. Bartle City of Atlantic Beach Proposed Annual Budget Fiscal Year 2011 -2012 Table of Contents Introduction Budget Message I Combined Summary of all Funds, Revenues and Expenditures 3 Combined Summary of Expenditures by Department 4 Combined Summary of Revenues and Expenditures General Fund 5 Summary of General Fund Revenues 6 -7 Summary of General Fund Expenditures by Division 8 Summary of Special Revenue Funds 9 Summary of Enterprise Funds 10 Summary of Trust and Agency Funds 11 Governing Body Summary of Governing Body 12 City Commission 13 City Administration Summary of City Administration 15 City Clerk 16 City Manager 18 Finance 20 Information Technology 22 Human Resources 24 Legal Counsel 26 General Government Summary of General Government 28 General Government Non - Departmental 29 Convention Development Tax 31 Half Cent Discretionary Sales Tax 33 Debt Service 35 Energy Grant Fund 37 Capital Improvement Fund 39 Planning, Zoning and Building Summary of Planning, Zoning and Building 41 Planning and Zoning 42 Community Development Block Grant 44 Pension Funds Summary of Pension Funds 103 General Employee Pension 105 Police Employee Pension 106 Supplemental Information Budget Policy Highlights 107 Schedule of Transfers 108 Schedule of Capital Outlay 109 Schedule of Projected Cash Balances 110 Account Classification Guide 112 Long Term Financial Plan 120 -132 Sit yr Budget Message To: The Honorable Mayor and City Commission From: Jim Hanson, City Manager Date: July 13, 2011 Attached for your review, consideration and amendment is a draft budget for This budget is balanced the upcoming Fiscal Year 2012. Following commission policy, this budget and maintains is balanced and maintains contingency levels for each of the major operating contingency levels. funds in an amount of at least 25 %. Cities across the nation are experiencing difficult economic conditions. The downturn has been ongoing for several years and is not expected to improve significantly any time soon. Atlantic Beach is experiencing the same problems that other cities have, although those conditions have not affected us quite as much for reasons which will be outlined in this budget message. Understanding the economic situation in Atlantic Beach requires a comprehensive view of the conditions both in recent years and over the Taking a long -term foreseeable future. A one -year snapshot would not provide the whole perspective is key to story. Three major long -term factors that affect Atlantic Beach should be keeping Atlantic Beach considered in connection with this budget. Two of those three affect in sound economic virtually all of the cities and counties in the country and the third is unique shape. to beach cities in Duval County. First, revenues continue to decline for most p major sources. These include the property taxes, sales taxes and interest revenues. Secondly, pension and healthcare costs continue to increase at levels that are unsustainable in the long term. Third, the interlocal contracts with the City of Jacksonville contain the possibility of increased future costs for Atlantic Beach citizens. This continuing trend of revenue reductions and cost increases has been Many long -term accommodated in this budget in several ways. The first is the elimination of investments in the City's most new capital projects unless they are funded through grants. The new utility systems have Police building will be addressed separately. Over the last ten years, Atlantic positioned us to get Beach has made great investments in new storm water facilities, water and through tough current sewer system rehabilitation, parks and other public facilities. Most of these conditions. I have been paid through yearly revenues and without the issuance of new debt. There have also been several operational cost reductions, some of which have resulted in service level reductions in recent years. A few of these have generated public opposition and were restored to the budget by Four vacant positions the Commission, but most remain in place. Some additional reductions have have been eliminated been factored in for FY -12. Four vacant positions have been eliminated from the FY -12 budget. from this budget including a Utility Collection Distribution Operator, a Heavy Equipment E ui ment Operator, one and one half police officers and the Community Redevelopment ment Coordinator slot has been reduced to half time. One grant has been secured to help fund police officer positions in the next year. An application has been submitted for additional grant funding although this draft budget does not include the revenues or the officer position that it would fund. There are no rate increases proposed in this budget. This meets the There are no rate Commission's instructions expressed in recent strategic planning meetings. increases proposed for next year. Revenues Revenues from property tax collections are expected to drop by $185,000 or 4.6% in the upcoming year. The City Commission has the authority to roll Property tax collections up the tax rate to receive the same amount of money as in the previous year, have dropped by over although that roll up is not included in this draft budget. The property tax $500, 000 in the last four digest has declined in Atlantic Beach over the last several years and years. revenues in FY -12 are anticipated to be approximately $500,000 per year less than they were four years ago. Several other major revenue sources are expected to bring in approximately the same amount of money in FY -12 as in FY -11, although they are still down considerably from where they were a few years ago. Interest earnings, sales taxes in the General Fund and special purpose sales taxes from the Better Jacksonville Plan are examples. Water and sewer rates have been raised over several years to pay the cost of Water and sewer rates the principal and interest on debt needed in relation to the wastewater plant are expected to remain expansion to meet new environmental requirements. Bids for this work stable because came in under budget and favorable financing has been obtained through the construction costs and State Revolving Loan Fund. The result is that the water and sewer rates are interest rates have been expected to produce sufficient revenue so that rate increases will not be low. needed for at least the next fiscal year. Strategic Plan Goals, Status and Funding Following is a description of the strategic plan goals set by the City Commission earlier this year and their relationship to the FY -12 draft II budget. 1. Financial Plan For the first time, the City Commission has established a strategic plan priority for financial planning. Specific issues included pension reform and maintaining health insurance costs. The City of Atlantic Beach's cost for the two pension plans will increase by $420,000 in FY -12. This contribution has more than doubled over the last four years to now total over $1,500,000. At the Commission's request, a consultant is preparing estimates of various pension options that would reduce future City costs. It is anticipated that this study will be complete before this FY- 12 budget is adopted and that the Commission will provide direction for upcoming union negotiations. The cost of the current plan for employee health insurance will escalate again next year. The Commission expressed a desire to keep the City's cost for health insurance level in FY -12. This budget anticipates the same level of cost as in the previous year for the City. However, this requires passing the increase along to the City employees through reduced benefits and increased costs for the employee share of the coverage. This will prove unaffordable to many of them. Healthcare costs have risen dramatically each year since 2005 and most of those increases have been offset by the employees through either benefit reductions or increased employee contributions. The increase for FY -12 is on top of the many others that employees have had to accommodate. Determining the most prudent steps will require considerable discussion with the Commission in upcoming weeks. 2. Code Enforcement The City Commission established the continuation of recently established code enforcement levels as a strategic goal for the next year. This draft budget continues funding for the Code Enforcement Program at its current level. It had been hoped that the efficiency of the Code Enforcement Officer could be improved through the installation of new software that would better track cases, although staff has been unable to find an affordable software package that would integrate with other City systems. 3. Impact of Navy Expansion The Commission's strategic plans over the last three years have included targeting the Mayport Corridor and adjoining neighborhoods for various improvements through crime prevention, code enforcement, new and varied recreational programs, physical improvements including installation of landscaped medians, and various other actions. Great progress has been made in the area, although much remains to be done. The stationing of a new aircraft carrier and other ships at Naval Station Pension reform and health care costs have been identified by the Commission as strategic issues. Great progress has been made in the Mayport Corridor. Much remains to be done. III Mayport is anticipated to bring a major boost to the commercial corridor and residential neighborhoods adjacent to the base. To maximize the benefits will require the City's planning and cooperation with several other public and private entities. No specific budget funding is needed at this time. 4. Wastewater Improvements New environmental standards for wastewater discharged into the St. Johns River have been the subject of City planning, engineering and construction over several years. Financing for these improvements has been obtained, most through loans from the State Revolving Loan Fund at a rate that is lower than what would be available on the private market. Construction is currently underway and it is anticipated that the work will be completed early in 2012. No new funding is needed in connection with this project. 5. Lower Level Strategic Goals, The Commission also established several lower level goals in the strategic plan that include maintaining the Community Oriented Policing Service program, construction of a new police building, completing a Marsh Master Plan and planning for the future improvements to Rose Park. As previously stated, this budget includes funding (and grant revenues) for one of the two COPS officers and a grant application has been submitted for funding of the second. Funding for the Community Redevelopment Coordinator, focused on the Mayport Corridor area, has been reduced to one -half. Architectural plans for the police building are being prepared, although it is not anticipated that they will be complete before the end of this fiscal year. Funding for the police building is included in this FY -12 budget. Approximately half of the money needed for the new building has been set aside over several years. Funds to pay the debt service for the remaining half are included in the ten -year plan in the Half Cent Sales Tax Fund. These funds are restricted for uses similar to those established in the Better Jacksonville Plan and cannot be used for operating expenses. The Marsh Master Plan is funded in the current FY -11 budget. Consultants are expected to have the study completed in the first part of the upcoming fiscal year. No funding has been identified for future marsh access improvements, although various grants will probably be available to pay some of the costs. Water /Sewer Funds Over the last ten years, numerous infrastructure improvements have been completed. Many of these rehabilitated older portions of the water and sewer systems. Two of these projects have been paid for through special grants. Other major work has included the consolidation of the two Low cost loans from the State Revolving Fund have been obtained to fund upgrades to meet new wastewater standards. Design for a new police building is ongoing and about half of the cost has been set aside already. IV wastewater plants and various process upgrades to meet new wastewater standards. While the elimination of the City's second plant and related work is expected to occur in the middle of the upcoming fiscal year, several of the operation and maintenance savings are prorated into this FY -12 budget. One of the largest of these is savings in electrical costs resulting from the plant consolidation and more efficient equipment. Water and sewer sales volumes have been slightly up for most of the last year, partially as a result of the two -year drought that has been experienced in Northeast Florida. However, a stepped up meter replacement program over the last year also contributed. To fund many of the utility infrastructure reconstruction projects over the last several years, the historic transfer of 25% of the outside City sales revenues to the General Fund has been reduced. While the maintenance of utility infrastructure is expected to be an ongoing annual expense in the future, enough of the work has been completed in recent years to reduce capital expenses and restore most of the 25% transfer to the General Fund for FY -12 and the full transfer in FY 13 and beyond. Stormwater After many years of major drainage projects across the City, the stormwater system "works ". Street flooding has become a rare experience in Atlantic Beach, only reserved for the largest of storms. Most of these projects have been funded through ongoing revenues and without new debt. Consultants are currently updating the City's Stormwater Master Plan. The ten -year capital projections will change once that plan is adopted by the Commission. In the meantime, the long range plan includes several smaller projects remaining from the 2002 Master Plan. The FY 12 budget includes only a few minor maintenance projects. Until a new prioritization is approved, no rate increases are proposed for FY -12. Sanitation This budget anticipates only inflationary increases in the cost of providing sanitation services over the next ten years. However, the City's 1995 Interlocal Agreement with the City of Jacksonville requires Atlantic Beach to begin paying landfill tipping fees when, and if, the City of Jacksonville charges its own residents for landfill services through a uniform refuse collection and disposal charge. Jacksonville officials have indicated that they believe they have met this provision already and the tipping fees should be paid in the near future. While there is some debate on this matter, it is likely that Atlantic Beach will be required to pay tipping fees to the City of Jacksonville in coming years. This will increase Atlantic Beach costs by Consolidation of the City's two wastewater plants will meet new standards and result in operational savings. Enough utility work has been done in recent years to reduce future needs for capital projects. The last of the big stormwater projects to prevent street flooding has been completed. 11 approximately $500,000 per year. Of that, approximately $400,000 will be charged to the Sanitation Fund. The remaining cost will be for sludge disposal charged to the Sewer Fund. When this is paid, the City Commission will most likely have to increase sanitation rates to citizens substantially. Other Budeet Issues There are no COLA or merit raises included in this budget for any City There are no employee employees in FY -12. This will mark the fourth year in a row that no raises raises for a fourth year have been given, although a 1.1 % bonus was provided for City employees in in a row. FY -11. The effect of charging more for health insurance to City employees and a declining level of health insurance benefits has resulted in a net decrease in compensation over several years. Grants have played a major role in getting several projects completed in recent years and in paying for the salary and benefits of several City Atlantic Beach has been employees. The largest of these have paid for several police officers, very successful in funded sewer rehabilitation projects, helped offset the cost of the wastewater obtaining grants to fund plant upgrade to meet the new wastewater standards, and provided for new both operational costs park facilities. This FY -12 draft budget anticipates receipt of one grant for and capital projects. police salaries in the next year. However, it has been customary for the City Commission to budget for the revenues and expenses for each grant as they are received. We hope to obtain additional grants in the upcoming year. There are virtually no discretionary projects included in this draft budget in FY -12. There are a few utility system maintenance projects, some vehicle replacements and the police building, which is in the strategic plan. Conclusions The City of Atlantic Beach is in relatively good financial shape, particularly considering the dire conditions that many cities and counties across this nation have experienced. This has resulted from a long -term practice of budgeting conservatively and taking a long -term perspective. The City Commission has funded major infrastructure projects to rebuild the water, sewer and stormwater systems and improved the parks when funds were available rather than adding operating expenses. This draft budget is balanced without any increase to the millage rate or to any other rates. It maintains fund balances at or above the established contingency levels, provides for continuation of all major services and includes necessary annual maintenance of the water, sewer, stormwater and parks systems. There are no wage increases for the fourth year in a row and four (vacant) full -time positions have been eliminated. The City remains in relatively good financial shape in these difficult economic times because of conservative budgeting and long -term planning. VI The difficult economic times are not expected to improve any time soon and there are several major issues that may affect the City's finances in the long term including costs for tipping fees as well as other major issues related to the Interlocal Agreements. Pension and healthcare costs must be held to sustainable levels. Consequently, a long -term perspective on the budget is needed more now than ever. Appreciation is due to many staff members from each department for the great amount of work put into preparing this annual budget and particularly for their understanding of the economic necessities and resulting innovation that was needed to make ends meets. Difficult economic times are expected to continue. A long term perspective is needed now more than ever. VII City of Atlantic Beach Combined Summary of Revenues and Expenditures Summary of all Funds Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2010 -2012 (Decrease) Cash Forward 28,149,952 29,093,219 30,599,832 32,852,178 2,252,346 Revenues General Fund 10,533,938 10,821,328 11,419,109 10,683,427 (735,682) Special Revenue Funds 1,360,663 1,731,870 1,991,926 1,644,012 (347,914) Debt Service Fund 68,676 71,152 68,850 71,300 2,450 Capital Project Fund 331,340 1,085,724 923,430 2,255,737 1,332,307 Enterprise Funds 12,721,991 12,027,437 22,198,728 11,411,549 (10,787,179) Trust and Agency Funds 2,396,859 2,826,710 2,837,495 3,354,330 516,835 Total Revenues 27,413,467 28,564,221 39,439,538 29,420,355 (10,019,183) Other Financing Sources 654,605 679,211 0 0 0 Cash Reserves Total Resources 56,218,024 58,336,651 70,039,370 62,272,533 (7,766,837) Expenditures General Fund 12,848,407 9,721,772 10,577,380 10,683,427 106,047 Special Revenue Funds 1,632,369 2,236,249 2,214,401 1,717,788 (496,613) Debt Service Fund 71,359 71,560 71,342 70,783 (559) Capital Project Fund 14,213 29,901 548,360 4,336,328 3,787,968 Enterprise Funds 10,678,703 13,900,595 21,704,457 11,080,187 (10,624,270) Trust and Agency Funds 980,896 1,066,368 1,347,644 1,328,206 (19,438) DIVISION TOTALS 26,225,947 27,026,445 36,463,584 29,216,720 (7,246,864) Other Financing Uses 898,858 710,374 723,608 0 (723,608) Cash Reserves 29,093,219 30,599,832 32,852,178 33,055,814 203,635 Total Expenses and Cash 56,218,024 58,336,651 70,039,370 62,272,533 (7,766,837) Resource Allocation Personal Services 8,974,257 8,946,509 9,196,665 9,579,327 382,662 Operating Expenses 9,529,952 9,039,430 10,129,581 9,971,573 (158,008) Capital Outlay 2,261,605 5,141,669 12,908,367 5,557,552 (7,350,815) Debt Service 1,680,417 1,679,951 1,706,464 2,297,807 591,343 Transfers 3,779,716 2,218,886 2,522,507 1,810,461 (712,046) Total 26,225,947 27,026,445 36,463,584 29,216,720 (7,246,864) 3 Summary of All Departments Combined Summary of Expenses Actual 2008 -2009 Expenses: Actual 2009 -2010 Estimate 2010 -2011 Budget 2011 -2012 Increase (Decrease) Governing Body 41,585 42,764 41,876 41,986 110 City Administration 2,474,243 2,236,513 2,479,158 2,531,319 52,161 General Government 4,032,752 1,658,949 2,401,770 5,890,123 3,488,353 Planning and Building 679,641 638,302 826,001 541,313 (284,688) Public Safety 4,646,062 4,698,879 4,811,633 4,925,640 114,007 Parks and Recreation 1,090,872 1,013,527 1,120,233 1,107,714 (12,519) Public Works 4,915,201 7,130,467 5,202,606 4,738,236 (464,370) Public Utilities 7,364,695 8,540,676 18,232,663 8,112,182 (10,120,481) Pension 980,896 1,066,368 1,347,644 1,328,206 (19,438) Total Expenses Resource Allocation: 26,225,947 27,026,445 36,463,584 29,216,720 (7,246,864) Personal Services 8,974,257 8,946,509 9,196,665 9,579,327 382,662 Operating Expenses 9,529,952 9,039,430 10,129,581 9,971,573 (158,008) Capital Outlay 2,261,605 5,141,669 12,908,367 5,557,552 (7,350,815) Debt Service 1,680,417 1,679,951 1,706,464 2,297,807 591,343 Transfers 3,779,716 2,218,886 2,522,507 1,810,461 (712,046) Total Resource Allocation: 26,225,947 27,026,445 36,463,584 29,216,720 (7,246,864) Department Summary of Authorized Positions 9(14 n_9n11 9n4 4 _ 3n4,) Governing Body 5.00 5.00 City Administration 25.00 24.50 General Government 2.60 3.56 Planning and Building 5.40 4.44 Public Safety 62.00 60.50 Parks and Recreation 12.00 12.00 Public Works 18.30 17.30 Public Utilities 24.70 23.70 Pension 0.00 0.00 155.00 151.00 City of Atlantic Beach Combined Summary of Revenues and Expenditures General Fund Other Financing Sources Actual Actual Estimate Budget Increase Total Resources 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Cash Forward 5,506,925 2,858,043 3,981,530 4,823,259 841,729 Revenues 2,515,828 2,279,277 2,521,034 2,573,305 52,271 Taxes 5,251,069 5,387,056 5,215,415 5,012,196 - 203,219 Licenses and Permits 907,771 920,033 950,945 950,770 -175 Intergovernmental Revenues 1,676,513 1,450,744 1,500,905 1,520,848 19,943 Charges for Services 2,184,035 2,106,402 2,147,474 2,219,228 71,754 Fines and Forfeitures 90,881 111,162 75,035 72,400 -2,635 Miscellaneous 56,969 207,083 148,328 120,524 - 27,804 Interfund Transfers 366,700 638,848 1,381,007 787,461 - 593,546 Total Revenues 10,533,938 10,821,328 11,419,109 10,683,427 (735,682) Other Financing Sources 6,698,347 23,931 6,710,616 7,203,009 492,393 Total Resources 16,040,863 13,703,302 15,400,639 15,506,686 106,047 Expenditures 434,048 260,305 444,000 242,000 (202,000) City Administration 2,515,828 2,279,277 2,521,034 2,573,305 52,271 Community Development 202,960 197,317 215,305 194,870 (20,435) General Government 2,994,350 484,928 573,597 455,488 (118,109) Public Safety 4,590,349 4,296,664 4,583,977 4,769,066 185,089 Public Works 1,454,048 1,450,059 1,563,234 1,582,984 19,750 Parks and Recreation 1,090,872 1,013,527 1,120,233 1,107,714 (12,519) DIVISION TOTALS 12,848,407 9,721,772 10,577,380 10,683,427 106,047 Other Financing Uses 334,413 Cash Reserves 2,858,043 3,981,530 4,823,259 4,823,259 (0) Total Expenses and Cash 16,040,863 13,703,302 15,400,639 15,506,686 106,047 Resource Allocation Personal Services 6,698,347 6,396,388 6,710,616 7,203,009 492,393 Operating Expenses 3,144,996 2,976,541 3,290,764 3,238,418 (52,346) Capital Outlay 434,048 260,305 444,000 242,000 (202,000) Debt Service Transfers 2,571,016 88,538 132,000 0 (132,000) Total 12,848,407 9,721,772 10,577,380 10,683,427 106,047 5 City of Atlantic Beach Summary of Revenues General Fund Actual Actual Estimate 2008 -2009 2009 -2010 2010 -2011 Taxes Ad Valorem Tax Utility Service Tax Electricity Propane, Natural Gas & Fuel Oil Subtotal - Utility Service Tax Communication Services Tax Local Business Tax Total Taxes 4,089,288 4,146,432 3,975,000 Proposed Budget Increase 2011 -2012 (Decrease) 3,771,781 (203,219) 430,774 486,475 495,000 495,000 0 25,833 26,193 27,915 27,915 0 456,607 512,668 522,915 522,915 0 600,716 624,254 607,000 607,000 0 104,458 103,702 110,500 110,500 0 5,251,069 5,387,056 5,215,415 5,012,196 (203,219) Permits, Fees, & Assessments Building Permits 0 0 0 0 Franchise Fees 117,381 2,504 2,205 0 (2,205) Electricity 893,612 901,589 930,000 930,000 0 Natural Gas 8,514 10,579 10,000 10,000 0 Subtotal- Franchise Fees 902,126 912,168 940,000 940,000 0 Impact Fees - Transportation 0 0 0 0 Other Permits and Fees Plan Review & Other Fees 5,645 7,865 10,945 10,770 (175) Total Permits, Fees, & Assessments 907,771 920,033 950,945 950,770 (175) Intergovernmental Revenues Federal Grants Public Safety 117,381 2,504 2,205 0 (2,205) Economic Environment (FEMA) 30,089 0 0 0 Subtotal - Federal Grants 147,470 2,504 2,205 0 (2,205) State Grants Economic Environment (FEMA) 4,225 0 0 0 State - Shared Revenues State Revenue Sharing Proceeds 381,756 379,579 379,000 388,449 9,449 Mobile Home License Tax 9,425 9,857 9,800 9,800 0 Alcoholic Beverage License Tax 10,411 9,101 11,000 11,000 0 Local Govt Half -Cent Sales Tax 1,112,294 1,045,630 1,080,000 1,107,899 27,899 Motor Fuel Tax Rebate 3,857 4,073 3,700 3,700 0 Subtotal- State - Shared Revenues 1,517,743 1,448,240 1,483,500 1,520,848 37,348 Local Grants Public Safety 0 0 0 0 Recreation 7,075 15,200 0 (15,200) Subtotal -Local Grants 7,075 0 15,200 0 (15,200) Total Intergovernmental Revenues 1,676,513 1,450,744 1,500,905 1,520,848 19,943 6 City of Atlantic Beach 56,969 Miscellaneous Revenues Interest 13,134 Disposition of Fixed Assets 9,540 Donations from Private Sources 11,990 Settlements & Insurance Reimburse 21,465 Other 840 Total Miscellaneous Revenues Other Sources Transfer from Convention Dev Tax Contribution from Water Fund Contribution from Sewer Fund Contribution from Sanitation Fund Total Other Sources Grand Total Summary of Revenues General Fund 141,374 Actual Actual Estimate Budget Increase 33,225 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Charges for Services 7,181 10,524 3,343 Internal Service Fund Charges 1,505,669 1,425,420 1,428,200 1,493,541 65,341 Other Genl Govt Charges & Fees 4,697 5,580 3,667 3,550 (117) Service Charges Public Safety 331,757 326,134 347,076 353,905 6,829 Parking Facilities 5,811 5,811 5,900 5,900 0 Other Transportation 111,025 115,697 108,800 108,800 0 Animal Control 12,907 9,179 12,500 12,500 0 Lifeguard & Beach Maintenance 184,709 189,980 195,410 201,002 5,592 Recreation & Cultural Events 8,890 9,818 27,921 22,030 (5,891) Recreation Facilities 18,570 18,783 18,000 18,000 0 Total Charges for Services 2,184,035 2,106,402 2,147,474 2,219,228 71,754 Judgments, Fines, & Forfeits Fines Traffic 55,821 65,295 60,050 60,050 0 Parking 24,150 18,425 10,000 10,000 0 Dog 288 151 350 350 0 Other 10,622 27,291 4,635 2,000 (2,635) Subtotal -Fines 90,881 111,162 75,035 72,400 (2,635) Total Judgments, Fines & Forfeits 90,881 111,162 75,035 72,400 (2,635) Miscellaneous Revenues Interest 13,134 Disposition of Fixed Assets 9,540 Donations from Private Sources 11,990 Settlements & Insurance Reimburse 21,465 Other 840 Total Miscellaneous Revenues Other Sources Transfer from Convention Dev Tax Contribution from Water Fund Contribution from Sewer Fund Contribution from Sanitation Fund Total Other Sources Grand Total Summary of Revenues General Fund 141,374 105,206 100,000 (5,206) 8,550 435 (435) 33,225 19,525 (19,525) 16,149 15,981 10,000 (5,981) 7,785 7,181 10,524 3,343 207,083 148,328 120,524 (27,804) 5,000 72,000 72,000 93,800 156,484 205,275 193,840 (11,435) 20,100 237,200 923,213 261,526 (661,687) 247,800 245,164 252,519 260,095 7,576 366,700 638,848 1,381,007 787,461 (593,546) 10,533,938 10,821,328 11,419,109 10,683,427 (735,682) 7 City of Atlantic Beach Summary of Expenditures by Division General Fund Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) City Administration City Commission 41,585 42,764 41,876 41,986 110 City Manager 535,306 413,616 510,483 484,180 - 26,303 City Clerk 237,079 220,147 247,229 231,479 - 15,750 Finance and Administration 945,418 934,895 983,794 1,033,552 49,758 Information Technology 455,202 370,616 419,962 465,804 45,842 Human Resources 190,784 198,817 205,767 212,882 7,115 Legal Counsel 110,454 98,422 111,923 103,423 -8,500 Total 2,515,828 2,279,277 2,521,034 2,573,305 52,271 Planning and Zoning 202,960 197,317 215,305 194,870 - 20,435 General Government 2,994,350 484,928 573,597 455,488 - 118,109 Police Department Administration 516,897 563,123 604,791 633,969 29,178 Patrol 2,006,005 1,870,655 1,945,046 2,001,923 56,877 Crime Suppression Unit 177,756 139,814 152,430 155,242 2,812 Detective 325,530 190,836 233,237 261,063 27,826 Dispatch 310,033 272,423 306,703 331,510 24,807 Animal Control 85,387 82,763 90,640 93,029 2,389 School Crossing Guards 10,138 10,556 11,308 9,711 -1,597 Total 3,431,746 3,130,170 3,344,155 3,486,446 142,291 Fire Fire Control / Rescue 909,661 936,392 970,035 995,929 25,894 Lifeguards 183,546 172,202 200,467 203,248 2,781 Total 1,093,207 1,108,594 1,170,502 1,199,177 28,675 Code Enforcement 65,396 57,900 69,320 83,443 14,123 Public Works Administration 456,863 445,211 479,424 495,672 16,248 Fleet Maintenance 253,193 246,049 270,437 277,112 6,675 Streets and Road Maintenance 743,992 758,799 813,373 810,200 -3,173 1,454,048 1,450,059 1,563,234 1,582,984 19,750 Parks and Recreation Administration and Activities 422,357 365,250 378,187 388,326 10,139 Maintenance and Beautification 668,515 648,277 742,046 719,388 - 22,658 Total 1,090,872 1,013,527 1,120,233 1,107,714 - 12,519 Grand Total 12,848,407 9,721,772 10,577,380 10,683,427 106,047 City of Atlantic Beach Combined Summary of Revenues and Expenditures Special Revenue Funds Expenditures Actual Actual Estimate Budget Increase Community Dev. Block Grant 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Cash Forward 1,684,996 1,164,177 635,445 412,481 (222,964) Better Jax Half Cent Sales Tax Revenues 1,000,000 827,500 730,000 (97,500) Local Option Gas Tax Fund Community Dev. Block Grant 164,301 138,094 309,163 92,690 (216,473) Convention Dev. Tax Fund 60,255 72,229 265,157 72,000 (193,157) Better Jax Half Cent Sales Tax 631,718 624,265 641,000 646,212 5,212 Local Option Gas Tax Fund 466,891 465,583 465,900 472,612 6,712 Police Grant Funds 0 389,920 160,167 105,574 (54,593) Police Special Revenue Funds 32,584 37,790 37,874 29,400 (8,474) Energy Grant Funds 0 0 112,665 225,524 112,859 Tree Protection Fund 4,914 3,989 0 0 0 Total Revenues 1,360,663 1,731,870 1,991,926 1,644,012 (347,914) Other Financing Sources 8,775 4,370 0 0 0 Total Resources 3,054,434 2,900,417 2,627,371 2,056,493 (570,878) Expenditures 257,888 28,723 489 0 (489) Cash Reserves Community Dev. Block Grant 164,301 138,094 309,163 92,690 (216,473) Convention Dev. Tax Fund 275,407 72,560 268,306 72,000 (196,306) Better Jax Half Cent Sales Tax 677,423 1,000,000 827,500 730,000 (97,500) Local Option Gas Tax Fund 438,250 608,559 465,191 441,000 (24,191) Police Grant Funds 0 366,413 183,674 105,574 (78,100) Police Special Revenue Funds 55,713 35,802 43,982 51,000 7,018 Energy Grant Funds 0 0 112,665 225,524 112,859 Tree Protection Fund 21,275 14,821 3,920 0 (3,920) DIVISION TOTALS 1,632,369 2, 236,249 2,214,401 1,717,788 (496,613) Other Financing Uses 257,888 28,723 489 0 (489) Cash Reserves 1,164,177 635,445 412,481 338,705 (73,776) Total Expenses and Cash 3,054,434 2,900,417 2,627,371 2,056,493 (570,878) Resource Allocation Personal Services 0 267,813 155,042 105,574 (49,468) Operating Expenses 290,032 172,131 276,593 262,690 (13,903) Capital Outlay 495,337 304,805 773,266 254,524 (518,742) Debt Service Transfers 847,000 1,491,500 1,009,500 1,095,000 85,500 Total 1,632,369 2,236,249 2,214,401 1,717,788 (496,613) 9 City of Atlantic Beach Combined Summary of Revenues and Expenditures Enterprise Funds Resource Allocation Personal Services Actual Actual Estimate Budget Increase Operating Expenses 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Cash Forward 6,587,762 9,080,152 7,548,403 7,319,555 (228,848) Debt Service 1,609,058 Revenues 1,635,122 2,227,024 591,902 Transfers 361,700 Water Utility 2,905,556 3,911,739 3,714,726 3,352,550 (362,176) Sewer Utility 5,375,911 5,000,647 15,702,951 5,016,399 (10,686,552) Sanitation 1,811,271 1,821,175 1,804,500 1,804,500 0 Storm Water Utility 2,428,670 1,021,189 670,124 972,200 302,076 Building Code Enforcement 200,583 272,687 306,427 265,900 (40,527) Total Revenues 12,721,991 12,027,437 22,198,728 11,411,549 (10,787,179) Other Financing Sources 636,197 605,971 0 0 0 Total Resources 19,945,950 21,713,560 29,747,131 18,731,104 (11,016,027) Expenditures Water Utility 2,328,341 3,020,851 3,141,517 2,885,930 (255,587) Sewer Utility 5,036,354 5,519,825 15,091,146 5,226,252 (9,864,894) Sanitation 1,763,548 1,707,996 1,729,939 1,785,085 55,146 Storm Water Utility 1,259,355 3,363,853 1,444,242 929,168 (515,074) Building Code Enforcement 291,105 288,070 297,613 253,753 (43,860) DIVISION TOTALS 10,678,703 13,900,595 21,704,457 11,080,187 (10,624,270) Other Financing Uses 187,095 264,562 723,119 0 (723,119) Cash Reserves 9,080,152 7,548,403 7,319,555 7,650,917 331,362 Total Expenses and Cash 19,945,950 21,713,560 29,747,131 18,731,104 (11,016,027) Resource Allocation Personal Services 2,275,910 2,282,308 2,331,007 2,270,743 (60,264) Operating Expenses 5,114,028 4,824,390 5,214,580 5,142,259 (72,321) Capital Outlay 1,318,007 4,546,658 11,142,741 724,700 (10,418,041) Debt Service 1,609,058 1,608,391 1,635,122 2,227,024 591,902 Transfers 361,700 638,848 1,381,007 715,461 (665,546) Total 10,678,703 13,900,595 21,704,457 11,080,187 (10,624,270) 10 City of Atlantic Beach Combined Summary of Revenues and Expenditures Trust and Agency Funds DIVISION TOTALS Actual Actual Estimate Budget Increase 119,462 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Cash Forward 13,960,031 15,266,165 16,651,357 18,141,208 1,489,851 19,488,852 21,495,538 2,006,686 0 Revenues 0 0 Transfers 0 0 General Employee Pension 1,533,392 1,728,014 1,782,769 2,122,019 339,250 Police Employee Pension 863,467 1,098,696 1,054,726 1,232,311 177,585 Total Revenues 2,396,859 2,826,710 2,837,495 3,354,330 516,835 Other Financing Sources 9,633 41,939 0 0 0 Total Resources 16,366,523 18,134,814 19,488,852 21,495,538 2,006,686 Expenditures General Employee Pension 486,889 523,524 737,945 740,490 2,545 Police Employee Pension 494,007 542,844 609,699 587,716 (21,983) DIVISION TOTALS 980,896 1,066,368 1,347,644 1,328,206 (19,438) Other Financing Uses 119,462 417,089 0 0 0 Cash Reserves 15,266,165 16,651,357 18,141,208 20,167,332 2,026,124 Total Expenses and Cash 16,366,523 18,134,814 19,488,852 21,495,538 2,006,686 Resource Allocation Personal Services 0 0 0 0 0 Operating Expenses 980,896 1,066,368 1,347,644 1,328,206 - 19,438 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 0 Total 980,896 1,066,368 1,347,644 1,328,206 (19,438) 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. 12 Governing Body Combined Summary of Revenues and Expenses Revenues: General Fund Resources Total Revenues Expenses: City Commission Total Expenses Resource Allocation: Personal Services Operating Expenses Capital Outlay Debt Service Transfers Total Resource Allocation: 41,585 42,764 41,876 41,986 110 41,585 42,764 41,876 41,986 110 38,771 35,710 34,831 Proposed 2,814 Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) 0 0 41,585 42,764 41,876 41,986 110 41,585 42,764 41,876 41,986 110 41,585 42,764 41,876 41,986 110 41,585 42,764 41,876 41,986 110 38,771 35,710 34,831 34,841 10 2,814 7,054 7,045 7,145 100 0 0 0 0 0 0 0 0 0 0 Summary of Authorized Positions 2010 -2011 2011 -2012 City Commission Mayor City Commissioner 1 1 4 4 5 5 Appointed Boards Code Enforcement Board Community Development Board Pension Board of Trustees 13 Governing Body City Commission 14 Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 35,841 33,040 32,258 32,257 (1) Overtime Special Pay Sub -Total 35,841 33,040 32,258 32,257 (1) Benefits FICA 2,742 2,528 2,468 2,468 (0) Pension Health and Life Insurance Worker and Unemploy Comp 188 142 105 116 11 Sub -Total 2,930 2,670 2,573 2,584 11 Total Wages and Benefits 38,771 35,710 34,831 34,841 10 OPERATING EXPENSES Professional Services 55 25 25 0 Contract Services Local Travel 371 288 300 400 100 Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing 1,896 2,058 2,000 2,000 0 Advertising and Promotions Other Current Charges 211 Office Supplies Operating Supplies 22 233 250 250 0 Books, Training, Memberships 259 4,475 4,470 4,470 0 Internal Service Charges Total Operating Expenses 2,814 7,054 7,045 7,145 100 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay 0 0 0 0 0 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 41,585 42,764 41,876 41,986 110 14 City Administration Combined Summary of Revenues and Expenses Resource Allocation: Personal Services Actual Actual Estimate Budget Increase Operating Expenses 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Revenues: 132,140 53,215 88,400 107,000 18,600 General Fund Resources 2,474,243 2,236,513 2,479,158 2,531,319 52,161 Total Revenues 2,474,243 2,236,513 2,479,158 2,531,319 52,161 Expenses: Summary of Authorized Positions City Clerk 237,079 220,147 247,229 231,479 (15,750) City Manager 535,306 413,616 510,483 484,180 (26,303) Finance and Accounting 945,418 934,895 983,794 1,033,552 49,758 Information Technology 455,202 370,616 419,962 465,804 45,842 Human Resources 190,784 198,817 205,767 212,882 7,115 Legal Counsel 110,454 98,422 111,923 103,423 (8,500) Total Expenses 2,474,243 2,236,513 2,479,158 2,531,319 52,161 Resource Allocation: Personal Services 1,892,178 1,788,691 1,939,087 1,980,500 41,413 Operating Expenses 449,925 394,607 451,671 443,819 (7,852) Capital Outlay 132,140 53,215 88,400 107,000 18,600 Transfers 0 0 0 0 0 Total Resource Allocation: 2,474,243 2,236,513 2,479,158 2,531,319 52,161 Summary of Authorized Positions 2010 -2011 2011 -2012 City Clerk City Clerk 1.00 1.00 Secretary / Records Clerk 1.00 1.00 Secretary 1.00 1.00 3.00 3.00 City Manager City Manager 1.00 1.00 Assistant City Manager 1.00 1.00 Community Redevelopment Cooridinator 1.00 0.50 Administrative Assistant 1.00 1.00 4.00 3.50 Finance Finance Director 1.00 1.00 Deputy Finance Director 1.00 1.00 Accountant 1.00 1.00 Purchasing Agent 1.00 1.00 Utility Billing Supervisor 1.00 1.00 Utility Specialist 1.00 1.00 Accounts Payable Clerk 1.00 1.00 Customer Service Super. 1.00 1.00 Customer Service Rep. 2.00 2.00 Meter Reader 2.00 2.00 12.00 12.00 Information Technology Computer Network Manager 1.00 1.00 Computer Network and PC /Server Technician 2.00 100 3.00 3.00 Human Resources Human Resources Director 1.00 1.00 Human Resources Assistant 1.00 1.00 2.00 2.00 Legal Counsel City Attorney 1.00 1.00 Total 25.00 24.50 15 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 • 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 Objective: • 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 2010, the City Clerk researched and coordinated with the Duval County Supervisor of Elections Office and placed a referendum on the November 2010 ballot that proposed changes to the City's election process beginning with the 2011 election. That Referendum was passed by the electors. The City Clerk has been transitioning into the new election process and will hold the City's first election with those changes. • In August 2011, the City Clerk will conduct the City's Primary Election, and, if required, a General (Run -off) Election will be take place in November 2011. The City Clerk acts as the City's Supervisor of Elections which includes providing election information and timelines to citizens and candidates, qualifying the candidates, monitoring required reports, preparing resolutions for approving election workers, advertising, participating in canvassing and declaring the results, preparing resolutions for certifying the results, and administering the oath of office. • Based on the number of candidates qualifying for the 2011 elections, the City only budgeted for the Duval County Supervisor of Elections poll worker salaries and printing - related costs of preparing ballots and advertisements for the Primary election in FY 2011. No election - related expenses have been budgeted in FY 2012. • Salary and benefit expenses are projected to be slightly lower in FY 2012 due to employee turnover. Between June 2010 — May 2011, the City Clerk staff: • Attended 33 evening meetings • Prepared 313 lien letters • Issued 89 new Business Tax Receipts • Issued 680 renewed Business Tax Receipts • Issued 15 transferred Business Tax Receipts 16 City Administration City Clerk PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub -Total Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub -Total Total Wages and Benefits OPERATING EXPENSES Professional Services Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies Books, Training, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay DEBT SERVICE Principal Interest Other Total Debt Service TRANSFERS To To Total Transfers I I DIVISION TOTALS Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) 1,537 820 136,287 136,322 135,184 127,275 (7,909) 1,736 1,978 1,800 2,000 200 1,401 4,340 4,291 1,500 (2,791) 139,424 142,640 141,275 130,775 (10,500) 10,102 10,452 10,094 10,004 (90) 17,877 20,675 25,063 32,247 7,184 23,558 24,418 27,315 27,862 547 723 491 437 449 12 52,260 56,0 62,909 70,563 7,654 191,684 198,676 204,184 201,339 (2,845) 766 591 6,930 1,080 (5,850) 186 150 150 100 (50) 1,537 820 820 820 0 485 336 500 500 0 400 0 (400) 1,730 1,924 2,800 2,800 0 18,732 12,718 23,900 17,740 (6,160) 245 202 300 600 300 1,456 1,260 1,400 1,400 0 3,627 885 1,575 825 (750) 1,435 2,585 4,270 4,275 5 30,199 21,471 43,045 30,140 (12,905) 15,196 15,196 0 0 0 0 0 0 0 0 0 0 0 0 0 0 237,079 220,147 247,229 231,479 (15,750) 17 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 were funded by a Recovery Act grant and are reflected under the Public Safety tab in a Police Special Revenue Fund in FY 2010. • In FY 2011, four months of Director's salary and benefits were funded by the Recovery Act grant. The remaining eight months funded within the City Manager's budget. • For FY 2012, only 50% of the Director's personal services will be funded within this budget. The remaining 50% of the Director's salary and benefits are expected to be partially funded by a grant award through the Justice Assistance Grant program and partially by the General Fund in the Police Detectives budget. Both of these expenses are reflected under the Public Safety tab in the Police Grant Funds and the Police Detectives, respectively. 18 City Administration City Manager 19 Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 365,363 292,793 357,708 326,196 (31,512) Overtime 105 29 50 50 0 Special Pay 43,971 29,825 35,494 32,311 (3,183) Sub -Total 409,439 322,647 393,252 358,557 (34,695) Benefits FICA 27,085 20,761 28,514 23,885 (4,629) Pension 41,795 31,426 37,661 48,930 11,269 Health and Life Insurance 33,604 24,225 30,630 32,733 2,103 Worker and Unemploy Comp 5,383 1,211 2,221 2,174 (47) Sub -Total 107,867 77,623 99,026 107,723 8,697 Total Wages and Benefits 517,306 400,270 492,278 466,280 (25,998) OPERATING EXPENSES Professional Services 280 25 50 25 Contract Services Local Travel 1,205 1,130 650 750 100 Communications 2,900 2,163 3,610 3,500 (110) Postage 24 Utilities Rentals and Leases Insurance 20 (20) Repairs and Maintenance Printing and Publishing 83 45 200 200 0 Advertising and Promotions Other Current Charges 320 631 400 500 100 Office Supplies 231 35 200 200 0 Operating Supplies 4,167 1,399 3,000 2,500 (500) Books, Training, Memberships 8,790 7,943 10,100 10,200 100 Internal Service Charges Total Operating Expenses 18,000 13,346 18,205 17,900 (305) 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 535,306 413,616 510 484,180 (26,303) 19 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 2010, with no management comments. • Financing arrangements for a new well, sewer plant upgrades, odor control and a sludge drying facility are complete. Financing for a new public safety building is planned in the current year. • The City is in the process of determining the feasibility of moving the citywide financial software to a windows based platform. If funding is approved, this will consume all available staff time for approximately eighteen months. • Grant and loan administration continues to absorb considerable staff time. The City has benefitted from numerous grants to help bridge the gap of declining revenues. The early indications are that there will be less funding available in the upcoming years. Workload Data Measurement FY -10 FY -09 FY -08 FY -07 Utility Bills Generated 95,628 96,293 95,866 95,439 Delinquent Notices Generated 21,500 20,979 23,091 20,132 Accounts Payable Checks Processed 5,307 5,588 5,704 5,720 Purchase Orders Processed 2,640 2,754 2,935 2,773 Grants Financially Administered 9 7 8 14 20 City Administration Finance and Administration Department Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 566,353 566,869 571,109 565,427 (5,682) Overtime 4,585 4,695 4,500 4,500 0 Special Pay 16,100 9,501 19,600 34,100 14,500 Sub -Total 587,038 581,065 595,209 604,027 8,818 Benefits FICA 42,586 42,486 45,063 44,765 (298) Pension 71,470 80,377 95,269 126,784 31,515 Health and Life Insurance 64,213 59,826 66,538 75,891 9,353 Worker and Unemploy Comp 5,547 4,354 3,000 3,863 863 Sub -Total 183,816 187,043 209,870 251,302 41,432 Total Wages and Benefits 770,854 768,108 805,079 855,329 50,250 OPERATING EXPENSES Professional Services 43,560 42,300 41,375 45,000 3,625 Contract Services 155 214 0 0 0 Local Travel 112 141 125 125 0 Communications 5,762 4,753 5,300 5,300 0 Postage 39,460 38,973 41,550 41,000 (550) Utilities Rentals and Leases 404 1,356 1,500 1,428 (72) Insurance Repairs and Maintenance 37,687 37,726 39,500 39,500 0 Printing and Publishing 23,400 23,658 25,700 25,200 (500) Advertising and Promotions Other Current Charges Office Supplies 6,334 5,642 6,100 6,100 0 Operating Supplies 12,528 6,495 8,215 9,120 905 Books, Training, Memberships 5,162 5,529 5,950 5,450 (500) Total Operating Expenses 174,564 166,787 175,315 178,223 2,908 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 3,400 (3,400) Total Capital Outlay 0 0 3,400 0 (3,400) 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 945,418 934,895 983,794 1,033,552 49,758 21 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. Over 150 City employees at 15 City locations are provided voice and data services. More than 160 desktop and laptop computers utilize the data network comprised of underground fiber and wireless bridges, giving access to business applications such as email, document management systems, police record management systems, City website, and data file storage. Most business applications are run on Intel servers, with the City's enterprise application (Sungard's H.T.E.) run on an IBM i- Series. Information Technology provides acquisition and support of all computers, printers, copiers, and telephone systems used throughout the City. Along with the day -to -day support, the Information Technology Division carries responsibility for long range information system planning and maintenance of services. Key Objectives for FY 2012: • Install a computing environment to run the City's new enterprise application • Continue the upgrade of our desktop operating system to Windows 7 • Replace three application servers • Implement an email archive service • Clean up the City's land management database to provide better, centralized data for research and decision - making purposes Highlights for FY 2011: • Replaced the City's network firewall • Installed a new server backup system • Began a rollout of the Windows 7 desktop operating system • Planned to upgrade the City's enterprise system to the latest version • Installed surveillance cameras in City parks 22 City Administration Information Technology Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub -Total Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub -Total Total Wages and Benefits OPERATING EXPENSES Professional Services Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies Books, Training, Memberships Total Operating Expenses CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay DEBT SERVICE Principal Interest Other Total Debt Service TRANSFERS Total Transfers DIVISION TOTALS 170,277 170,361 171,637 169,894 (1,743) 1,272 595 0 0 0 992 1,782 2,645 1,975 (670) 172,541 172,738 174,282 171,869 (2,413) 12,557 12,471 13,304 13,148 (156) 22,491 25,837 31,319 43,046 11,727 20,488 20,444 22,879 22,498 (381) 892 604 542 593 51 56,428 59,3 68,044 79,284 11,240 228,969 232,094 242,326 251,154 8,828 116,944 53,215 85,000 107,000 22,000 1I 116,944 53,215 85,000 107,000 22,000 0 0 0 0 0 0 0 25 0 (25) 12,442 6,028 6,500 13,000 6,500 108 250 250 0 9,211 13,319 14,000 16,100 2,100 163 206 250 250 0 8,990 62,339 47,337 55,000 60,000 5,000 61 (61) 259 40 250 250 0 12,371 14,792 12,500 14,000 1,500 3,406 3,585 3,800 3,800 0 109,289 85,307 92,636 107,650 15,014 116,944 53,215 85,000 107,000 22,000 1I 116,944 53,215 85,000 107,000 22,000 0 0 0 0 0 0 0 0 0 0 455,202 370,616 419,962 465,804 45,842 23 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. Issues, Trends, Highlights: • Employees did not receive a Merit of COLA pay adjustment on October 1, 2010 for the second straight year. • Full Time and Regular Part Time employees with more than one years of service and a satisfactory evaluation were provided with a 1.1 % lump sum bonus on the first pay period of December 2010. • Based upon a projected 30% to 40% rate increase, health insurance benefits were again restructured to reduce overall cost. The scanning of all records on previous employees was completed. • Request for Proposal completed to hire actuarial company to do a complete Pension Cost review and cost projections for changes. • The Other Post- Employment Benefits (OPEB) computation required by governmental accounting standards GASB 45 was completed and provides data for three fiscal years. If no significant changes in benefits, no additional expense is expected until FY 2014. Workload rinta (Calendar Year data for Full Time employees) 24 2010 2009 2008 2007 Employees 118 118 117 113 Hire actions 13 14 16 13 Resignations and Terminations 9 10 10 12 Retirement Changes (Additions /Deletions) 2/3 2/4 4/0 0/0 Retirees Total (Net) 54 55 57 53 24 City Administration Human Resources PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub -Total Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub -Total Total Wages and Benefits OPERATING EXPENSES Professional Services Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies Books, Training, Memberships Total Operating Expenses CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay DEBT SERVICE Principal Interest Other Total Debt Service TRANSFERS To General Fund To Total Transfers DIVISION TOTALS Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) 127,427 127,479 128,357 127,130 (1,227) 0 0 0 5,199 8,970 8,068 11,238 3,170 132,626 136,449 136,425 138,368 1,943 10,012 10,261 10,533 10,585 52 16,956 19,333 23,422 32,210 8,788 9,803 9,766 11,013 11,369 356 673 456 404 444 40 37,444 39,816 45,372 54,608 9,236 170,070 176,265 181,797 192,976 11,179 4,450 4,450 0 (4,450) 8,450 8,828 9,195 8,410 (785) 835 703 802 802 0 15 10 13 25 12 4,815 5,008 5,008 5,259 251 110 150 150 256 2 0 1,211 1,190 1,300 1,625 325 3,732 786 717 1,650 933 1,400 1,465 2,485 1,985 (500) 20,714 22,552 23,970 19,906 (4,064) 0 0 0 0 0 II 0 0 0 0 0 0 0 0 0 0 190,784 198,817 205,767 212,882 7,115 25 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. City Administration Legal Counsel Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub -Total Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub -Total Total Wages and Benefits OPERATING EXPENSES Professional Services Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies Books, Training, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay DEBT SERVICE Principal Interest Other Total Debt Service TRANSFERS To To Total Transfers �1 DIVISION TOTALS 0 0 0 0 0 13,295 13,278 13,423 13,423 0 13,295 13,278 13,423 13,423 0 13,295 13,278 13,423 13,423 0 96,174 84,416 98,500 90,000 (8,500) 985 728 97,159 85,144 98,500 90,000 (8,500) 0 0 0 0 0 II 0 0 0 0 0 II 0 0 0 0 0 110,454 98,422 111,923 103,423 27 General Government Combined Summary of Revenues and Expenses Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Revenues: General Fund Resources 2,994,350 484,928 573,597 455,488 (118,109) Convention Development 60,255 72,229 265,157 72,000 (193,157) Half Cent Sales Tax 631,718 624,265 641,000 646,212 5,212 Debt Service 68,676 71,152 68,850 71,300 2,450 Energy Grant Funds 0 0 112,665 225,524 112,859 Capital Project Fund 331,340 1,085,724 923,430 2,255,737 1,332,307 Total Revenues 4,086,339 2,338,298 2,584,699 3,726,261 1,141,562 Expenses: General Government 2,994,350 484,928 573,597 455,488 (118,109) Convention Development 275,407 72,560 268,306 72,000 (196,306) Half Cent Sales Tax 677,423 1,000,000 827,500 730,000 (97,500) Debt Service 71,359 71,560 71,342 70,783 (559) Energy Grant Funds 0 0 112,665 225,524 112,859 Capital Project Fund 14,213 29,901 548,360 4,336,328 3,787,968 Total Expenses 4,032,752 1,658,949 2,401,770 5,890,123 3,488,353 Resource Allocation: Personal Services 141,083 138,517 149,322 213,346 64,724 Operating Expenses 322,251 260,373 284,950 242,142 (42,808) Capital Outlay 339,543 99,961 966,156 4,561,852 3,595,696 Debt Service 71,359 71,560 71,342 70,783 (559) Transfers 3,158,516 1,088,538 930,000 802,000 (128,000) Total Resource Allocation: 4,032,752 1,658,949 2,401,770 5,890,123 3,488,353 Summary of Authorized Positions 2010 -2011 2011 -2012 General Government Building Officiaf 0.20 0.36 Building Permits Technician / Clerk II 0.20 0.60 Receptionist / Permits Clerk 0.20 0.60 Painter II 1.00 1.00 Painter 1 1.00 1.00 2.60 3.56 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 2011, the City transferred $60,000 to the Building Code Enforcement fund to cover program expenses. A time study was performed during the fiscal year. Based on this study, the allocation of human resources associated with General Government activities performed by the Building Official and Permits Clerks was adjusted. This change resulted in an increase in salary and benefits expenses for FY 2012 and a corresponding reduction of transfer to the Building Code Enforcement Fund ( "Other Misc. "). • An additional $72,000 reduction in transfers was for the temporary borrowing of funds for the construction of the dock extension at the Riverbrach (Tideviews) Preserve. In FY 2012, the General Fund will be reimbursed these funds that were used to enable the project to proceed timely in order to meet the grant deadline and completion of the project by the end of FY 2011. • A budget reduction of approximately $45,000 will be achieved in FY 2012 in the professional services category, as an actuarial consultant was hired in FY 2011 to perform a one -time study to provide options and cost estimates for potential changes to the City's defined benefit pension plans. 29 General Fund General Government Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub -Total Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub -Total Total Wages and Benefits OPERATING EXPENSES Professional Services Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Other Current Charges Office Supplies Operating Supplies Books, Training, Memberships Aid to other Gov Agency Total Operating Expenses CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay DEBT SERVICE Principal Interest Other Total Debt Service TRANSFERS To Debt Service To Storm Water Utility To Sewer Utility Fund To Pension Funds To Police Grant Fund To Other Misc. Total Transfers DIVISION TOTALS 100,443 98,181 102,541 140,220 37,679 0 0 0 0 0 1,290 294 430 495 65 101,733 98,475 102,971 140,715 37,744 7,298 6,937 7,875 10,765 2,890 13,100 15,280 18,712 35,527 16,815 16,108 15,450 17,373 23,341 5,968 2,844 2,375 2,391 2,998 607 39,350 40,042 46,351 72,631 26,280 141,083 138,517 149,322 213,346 64,024 41 38 45,000 50 (44,950) 19,308 19,117 20,300 20,300 0 0 3,880 2,859 2,780 2,880 100 11,300 10,722 15,100 15,600 500 24,663 27,150 27,900 29,200 1,300 3,132 3,089 3,770 3,570 (200) 150,750 151,888 104,900 109,842 4,942 41,020 25,478 44,100 39,300 (4,800) 975 1,795 4,000 4,000 0 6,748 4,745 2,700 2,700 0 2,595 2,666 2,700 2,700 0 12,839 8,326 11,700 12,000 300 0 0 0 0 5,000 0 0 0 0 282,251 257,873 284,950 242,142 (42,808) 7,325 (7,325) 0 0 0 0 0 0 0 7,325 0 (7,325) 0 0 0 0 0 1,424,100 0 0 0 0 1,092,641 0 0 0 0 54,275 0 0 0 0 0 33,538 0 0 0 0 55,000 132,000 0 (132,000) 2,571,016 88,538 132,000 0 (132,000) 2,994,350 484,928 573,597 455,488 (118,109) 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 2009, the City applied for funding from the Florida Inland Navigation District (F.I.N.D.) for the design and permitting costs for the development of a dock/boardwalk extension and kayak launch/landing at the Riverbranch (Tideviews) Preserve. F.I.N.D. approved the funding request for 50% of the costs for these services, to be refunded to the City after a construction contract was awarded for the project. The contract for these design services was awarded for $61,535, and F.I.N.D. is committed to $30,767. In FY 2010, the City applied for funding for the construction of the dock/boardwalk extension and kayak launch/landing. F.I.N.D. approved 50% reimbursement on the estimated cost at time of application, which is $96,790. In FY 2011, the City awarded the construction contract for $257,760. The $72,000 difference in actual versus budgeted cost of construction was temporarily funded by the General Fund through a transfer. The City expects to complete this project by the end of FY 2011 and recognize the applicable reimbursement from F.I.N.D. for design and construction costs. In FY 2012, the Convention Development Tax Fund will reimburse the General Fund for the temporary use of funds through anticipated, annual tax receipts. 31 Convention Development Tax Fund Combined Summary of Revenues and Expenditures Expenditures Promotions Actual Actual Estimate Budget Increase Buckman Trust Property 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Cash Forward 228,683 20,094 20,426 17,277 (3,149) Revenues Convention Development Tax 60,066 70,375 65,000 72,000 7,000 Interest Earnings 189 854 600 72,000 (600) (127,557) Donations and Contributions 1,000 127,557 Transfer from General Fund 275,407 72,560 72,000 72,000 (72,000) Total Revenues 60,255 72,229 265,157 72,000 (193,157) Other Financing Sources 6,563 663 Total Resources 295,501 92,986 285,583 89,277 (196,306) Expenditures Promotions 15,000 2,500 Beaches Museum Installment 25,000 0 Buckman Trust Property 190,409 92,986 Public Art 44,998 (196,306) Veteran's Memorial Park 10,196 Trolley River Branch Preserve 59,864 268,306 (268,306) Transfer to General Fund 40,000 235,407 72,000 72,000 DIVISION TOTALS 275,407 72,560 268,306 72,000 (196,306) Other Financing Uses Ending Cash 20,094 20,426 17,277 17,277 0 Total Expenses and Cash 295,501 92,986 285,583 89,277 (196,306) Resource Allocation Operating Expenses 40,000 235,407 2,500 70,060 0 268,306 0 0 0 (268,306) Capital Outlay 72,000 72,000 Transfers Total 275,407 72,560 268,306 72,000 (196,306) 32 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: • A $230,000 transfer to the Storm Water Utility Fund is budgeted for FY 2012 to accumulate resources for future capital projects associated with the Storm Water Master Plan. Final 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 Half Cent Discretionary Sales Tax fund for preliminary and final design. A $1,000,000 and $798,000 transfer was made in FY 2010 and FY 2011, respectively, and an additional $500,000 transfer in is budgeted in FY 2012 for building construction. Beginning in FY 2013, the Half Cent Discretionary Sales Tax revenue is proposed to be the source for debt service payments on $1,755,737 to complete construction of the building. 33 Half Cent Discretionary Sales Tax Fund Combined Summary of Revenues and Expenditures DIVISION TOTALS Actual Actual Estimate Budget Increase Other Financing Uses 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Restricted 997,262 720,685 348,168 161,668 (186,500) Restricted /Designated Cash Forward 997,262 720,685 348,168 161,668 (186,500) Revenues Local Discretionary Sales Surtax 629,680 611,206 635,000 645,712 10,712 Interest Earnings 2,038 13,059 6,000 500 (5,500) Other 0 89,923 0 0 0 29,500 0 0 0 (29,500) Total Revenues 631,718 624,265 641,000 646,212 5,212 Other Financing Sources 677,423 3,218 827,500 730,000 (97,500) Total Resources 1,628,980 1,348,168 989,168 807,880 (181,288) Expenditures Operating Expenses Capital Outlay Public Art 16,446 Roof at Donner Community Center 19,500 (19,500) Mayport Road Medians 73,477 Street Paving Russell Park Restroom Roof 10,000 (10,000) Transfers To Storm Water Utility Fund 257,500 230,000 230,000 To Capital Project Fund 330,000 1,000,000 798,000 500,000 (298,000) To Debt Service Fund 0 DIVISION TOTALS 677,423 1,000,000 827,500 730,000 (97,500) Other Financing Uses 230,872 Restricted 720,685 348,168 161,668 77,880 (83,788) Restricted /Designated Ending Cash 720,685 348,168 161,668 77,880 (83,788) Total Expenses and Cash 1,628,980 1,348,168 989,168 807,880 (181,288) Resource Allocation Operating Capital Outlay 0 89,923 0 0 0 29,500 0 0 0 (29,500) Transfers 587,500 1,000,000 798,000 730,000 (68,000) Total Resources 677,423 1,000,000 827,500 730,000 (97,500) 34 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 In FY 2013, this Fund will be used to track the debt service costs of the new public safety building, if approved. 35 Debt Service Fund Combined Summary of Revenues and Expenditures DEBT SERVICE Sun Trust - 1999 Refunding Revenue Bonds Principal 56,686 59,299 61,620 63,684 2,064 Interest 14,673 12,261 9,722 7,099 (2,623) Public Safety Building - Bank Loan Principal 0 Interest 0 DIVISION TOTALS Actual Actual Estimate Budget Increase Other Financing Uses 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Cash Forward 77,300 74,617 74,209 71,717 (2,492) Total Expenses and Cash 145,976 145,769 143,059 Revenues (42) Resource Allocation 0 Transfer from Half Cent Sales Tax Fund Debt Service 71,359 71,560 71,342 Transfer from Gas Tax Fund 68,500 68,500 68,500 71,000 2,500 Interest Earnings 176 2,652 350 300 (50) Total Revenues 68,676 71,152 68 71 2 Other Financing Sources Total Resources 145,976 145,769 143 143,017 (42) DEBT SERVICE Sun Trust - 1999 Refunding Revenue Bonds Principal 56,686 59,299 61,620 63,684 2,064 Interest 14,673 12,261 9,722 7,099 (2,623) Public Safety Building - Bank Loan Principal 0 Interest 0 DIVISION TOTALS 71,359 71,560 71,342 70,783 (559) Other Financing Uses Ending Cash 74,617 74,209 71,717 72,234 517 Total Expenses and Cash 145,976 145,769 143,059 143,017 (42) Resource Allocation Debt Service 71,359 71,560 71,342 70,783 (559) Total 71,359 71,560 71,342 70,783 (559) 36 Energy Grants Purpose: The Energy Grant special revenue funds are used to account for monies received and spent from the United States Department of Energy through the Florida Energy and Climate Commission and an Energy Efficiency and Conservation Block Grant (EECBG) through the City of Jacksonville as a subgrant recipient. Both grants are part of the American Recovery and Reinvestment Act (ARRA) stimulus funding. The grants will be used to provide financial assistance for the Atlantic Beach Energy Reduction Program. Issues, Trends and Highlights: • In FY 2011, the City secured $234,789 from the Florida Energy and Climate Commission and $103,400 from the City of Jacksonville EECBG. These grants will be used for a variety of projects, including funding energy audits at eleven City facilities, replacing 23 HVAC (heating and cooling) systems at the eleven City facilities, retrofitting lights at two baseball/softball fields with more energy efficient lighting technology, procuring. low emission vehicles — one fully electric vehicle and the increased cost of six hybrid vehicles, and a solar hot water system for the Atlantic Beach Fire Department. • The City plans to spend $112,665 of this money in FY 2011 and the remaining grant funds in FY 2012. 37 Energy Grant Funds Combined Summary of Revenues and Expenditures Restricted Restricted /Designated Cash Forward Revenues Grant Proceeds Total Revenues Other Financing Sources Total Resources Expenditures Operating Expenses Capital Outlay II Transfers 0 0 112,665 225,524 112,859 0 0 112,665 225,524 112,859 0 0 112,665 225,524 112,859 DIVISION TOTALS 0 0 Proposed 225,524 Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) 0 0 0 0 0 0 0 0 0 0 0 0 112,665 225,524 112,859 0 0 112,665 225,524 112,859 0 0 112,665 225,524 112,859 0 0 112,665 225,524 112,859 DIVISION TOTALS 0 0 112,665 225,524 112,859 Other Financing Uses Restricted 0 0 0 0 0 Restricted /Designated Ending Cash 0 0 0 0 0 Total Expenses and Cash 0 0 112,665 225,524 112,859 Resource Allocation Operating 0 0 0 0 0 Capital Outlay 0 0 112,665 225,524 112,859 Transfers 0 0 0 0 0 Total Resources 0 0 112,665 225,524 112,859 38 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 recurring 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: • Design of the new public safety building should be complete in FY 2011 at an accumulated cost of $467,411. • An estimate of $4,336,328 is included in the FY 2012 budget for the construction of and furnishings for a 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 a budgeted transfer of $500,000 and $1,755,737 from proceeds of a bank loan or issuance of debt in FY 2012. • Improvements to the Veteran's Memorial Park, including a flag, pavilion, and stage were constructed in FY 2011 for an approximate cost of $122,063. The cost of improvements was funded through a $50,000 contribution from the City of Jacksonville, a $50,000 donation from the Beaches Veterans Memorial Park Corporation, interest earnings accumulated in the Governmental Capital Projects Fund, and $250 from private donations. 9W Governmental Capital Project Fund Combined Summary of Revenues and Expenditures Transfers Actual Actual Estimate Budget Increase To General Fund 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Restricted 332,938 650,065 1,708,888 2,083,958 375,070 Restricted /Designated 0 0 0 0 0 Cash Forward 332,938 650,065 1,708,888 2,083,958 375,070 Revenues Debt Proceeds 0 0 0 1 ,755,737 1,755,737 Transfer from Half Cent Sales Tax 330,000 1,000,000 798,000 500,000 (298,000) Donations 0 25,000 100,250 0 (100,250) Capital Outlay 0 0 0 0 0 Transfers 0 0 0 0 0 Miscellaneous 0 0 180 0 (180) Interest Earnings 1,340 60,724 25,000 0 (25,000) Total Revenues 331,340 1,085,724 923,430 2,255,737 1,332,307 Other Financing Sources 0 3,000 0 0 0 Total Resources 664,278 1,738,789 2,632,318 4,339,695 1,707,377 Capital Outlay Public Safety Building - Design 14,213 26,901 426,297 0 (426,297) Public Safety Building - Construction 0 0 0 4,336,328 4,336,328 Veteran's Memorial Park 0 3,000 122,063 0 (122,063) Transfers To General Fund DIVISION TOTALS 14,213 29,901 548,360 4,336,328 3,787,968 Other Financing Uses 0 0 0 0 0 Restricted 650,065 1,708,888 2,083,958 3,367 (2,080,591) Restricted /Designated Ending Cash 650,065 1,708,888 2,083,958 3,367 (2,080,591) Total Expenses and Cash 664,278 1,738,789 2,632,318 4,339,695 1,707,377 Resource Allocation Capital Outlay 14,213 29,901 548,360 4,336,328 3,787,968 Transfers Total Resources 14,213 29,901 548,360 4,336,328 3,787,968 40 Planning, Zoning and Building Combined Summary of Revenues and Expenses Resource Allocation: Personal Services Actual Actual Estimate Budget Increase Operating Expenses 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Revenues: 162,714 138,094 309,163 0 (309,163) General Fund Resources 202,960 197,317 215,305 194,870 (64,295) Building Code Enforcement 200,583 272,687 306,427 265,900 (220,393) C.D.B.G. 164,301 138,094 309,163 92,690 (216,473) Tree Protection 4,914 3,989 0 0 0 Total Revenues 572,758 612,087 830,895 553,460 (501,161) Expenses: 1.00 Principal Planner Planning and Zoning 202,960 197,317 215,305 194,870 (20,435) C.D.B.G. 164,301 138,094 309,163 92,690 (216,473) Building 291,105 288,070 297,613 253,753 (43,860) Tree Protection 21,275 14,821 3,920 0 (3,920) Total Expenses 679,641 638,302 826,001 541,313 (284,688) Resource Allocation: Personal Services 417,909 428,698 428,631 386,408 (42,223) Operating Expenses 99,018 71,510 88,207 154,905 66,698 Capital Outlay 162,714 138,094 309,163 0 (309,163) Transfers Total Resource Allocation: 679,641 638,302 826,001 541,313 (284,688) Summary of Authorized Positions Allocation 2010 -2011 2011 -2012 Planning and Zoning Community Development Director 1.00 1.00 Principal Planner 1.00 1.00 2.00 2.00 Building Building Official 0.64 0.80 0.64 Deputy Building Official 1.00 1.00 Building Permits Technician / Clerk II 0.40 0.80 0.40 Receptionist / Permits Clerk 0.40 0.80 0.40 3.40 2.44 Total 5.40 4.44 41 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. 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 the 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 have been 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. • Coordinate Master Plan activity related to the River Branch Preserve with City consultants. Workload Data: The Community Development Department is responsible for planning functions and land use and zoning administration, including review of all Building Permit applications and new business tax receipts 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. 42 General Fund Planning and Zoning 43 Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 142,673 142,746 135,000 128,482 (6,518) Overtime 0 0 Special Pay 301 1,073 1,100 325 (775) Sub -Total 142,974 143,819 136,100 128,807 (7,293) Benefits FICA 11,408 11,744 9,724 9,854 130 Pension 19,541 21,416 21,774 32,553 10,779 Health and Life Insurance 11,923 11,905 13,686 13,783 97 Worker and Unemploy Comp 508 347 300 602 302 Sub -Total 43,380 45,412 45 56,793 11,309 Total Wages and Benefits 186,354 189,231 181,584 185,599 4,015 OPERATING EXPENSES Professional Services 6,712 26,000 1,000 (25,000) Contract Services 42 Local Travel 22 50 50 Communications 620 431 450 450 0 Postage 16 Utilities Rentals and Leases Insurance Repairs and Maintenance 2,330 2,371 2,371 2,371 0 Printing and Publishing 1,073 668 800 1,000 200 Advertising and Promotions Other Current Charges 22 100 100 Office Supplies 971 972 600 800 200 Operating Supplies 1,182 1,653 1,500 1,500 0 Books, Training, Memberships 2,259 1,947 2,000 2,000 0 Total Operating Expenses 15 5 205 8,086 33 9,271 (24,450) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 1,401 Total Capital Outlay 1 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 202,960 197,317 215 194,870 (20,435) 43 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 2011 CDBG funds were approved to be used for continuing improvements to Donner Park, including lights at the basketball court, a security camera in the park, security lighting at the community center, sod for the baseball and soccer fields, and additional paved parking. Funding levels to the CDBG program at the Federal level have been reduced. As a subgrant recipient, our allocation for FY 2012 was also reduced. With our $92,690 allotment, the City plans to assist low - income and otherwise eligible residents with the costs of septic tank abandonment or removal, hook -up to central sewer and payment of permit and impact fees, in compliance with the City's mandatory conversion policy. .. Community Development Block Grant Combined Summary of Revenues and Expenditures Expenditures Salaries and Benefits Operating Expenses Contract Services Operating Supplies Aid to Private Citizens 2,988 92,690 92,690 Capital Outlay Infrastructure Improvements 161,313 68,387 309,163 (309,163) Buildings 69,707 Equipment Land DIVISION TOTALS 164,301 138,094 309,163 92,690 (216,473) Other Financing Uses Ending Cash 0 0 0 Proposed 0 Total Expenses and Cash Actual Actual Estimate Budget Increase Resource Allocation 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Cash Forward 0 0 0 0 0 Revenues Grant Proceeds 164,301 138,094 309,163 92,690 (216,473) Total Revenues 164,301 138,094 309,163 92,690 (216,473) Other Financing Sources 0 0 309,163 92,690 (216,473) Total Resources 164,301 138,094 309,163 92,690 (216,473) Expenditures Salaries and Benefits Operating Expenses Contract Services Operating Supplies Aid to Private Citizens 2,988 92,690 92,690 Capital Outlay Infrastructure Improvements 161,313 68,387 309,163 (309,163) Buildings 69,707 Equipment Land DIVISION TOTALS 164,301 138,094 309,163 92,690 (216,473) Other Financing Uses Ending Cash 0 0 0 0 0 Total Expenses and Cash 164,301 138,094 309,163 92,690 (216,473) Resource Allocation Personal Services 0 0 0 0 0 Operating Expenses 2,988 0 0 92,690 92,690 Capital Outlay 161,313 138,094 309,163 0 (309,163) 164,301 138,094 309,163 92,690 (216,473) 45 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 several State of Florida Agencies including the Federal Emergency Management Agency (FEMA). 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 actively enforcing the City adopted International Property Maintenance Code relating to dangerous and substandard buildings and property conditions. The department provides administrative support to other City departments and is responsible for supervising maintenance and repair of City Hall and the Commission Chambers buildings and equipment. Key Objectives: • Offer exceptional customer service assisting applicants through the City of Atlantic Beach development permitting process. A staff of four employees manages the required submittals for plan review and inspection for all vertical construction within the City, coordinating the approval process for 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 FEMA's designated 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 administrative support to the Personnel, Planning and Finance department's office at City Hall receptionist counter. Issue, Trends and Highlights: • Continuing the 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. ER • Continuing to improve 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 created a process to clear all expired permits requiring property owners to obtain a final inspection. • Maintain activities related to the Insurance Service Organization (ISO) rating for the Community Rating System (CRS) program and the Building Effectiveness Rating (BER) program. Our ratings for both programs, which help reduce insurance rates, are well above the national average. • The Building Department continues to assist with enforcement of the International Property Maintenance Code and other City ordinances. • The Building Department is assisting in coordinating the remapping efforts of the Federal Emergency Management Agency (FEMA)and working with property owners of over 600 lots within Atlantic Beach that have been re- designated to be located within a flood zone. We will be updating our Flood Control ordinance as requested by FEMA. • The department is creating an Interlocal Agreement for temporary commercial building inspection services with the City of Jacksonville. • Actively reviewing software programs to use for the community development permitting process including code enforcement. • A time study was performed during FY 2011. Based on this study, the allocation of human resources related to the administrative support provided by the Building Department at the City Hall receptionist counter was adjusted. This change resulted in a decrease in salary and benefits expenses for FY 2012 and a corresponding reduction of transfer in from the General Fund. Workload Data Activity FY -10 FY -09 FY -08 FY -07 Permits Reviewed and Issued 2,064 1,910 1,730 1,702 Plan Reviews 443 468 492 548 Inspections 4,006 3,734 1 2,950 1 2,345 Note: The significant increase in inspection activity in FY -10 and FY -09 from FY -08 and FY- 07 is due to follow -up on permit activity for projects where inspection was not called for or the permit expired with no inspection. 47 Building Code Enforcement Combined Summary of Revenues and Expenditures Revenues Building Permit Fees 164,541 181,237 Proposed 225,000 Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Restricted 65,146 72,776 72,018 74,403 2,386 Operating Cash 84,371 (15,247) (24,706) (18,277) 6,428 Cash Forward 149,517 57,529 47,312 56,126 8,814 Revenues Building Permit Fees 164,541 181,237 205,000 225,000 20,000 Plan Check Fees 33,205 30,863 35,002 35,000 (2) Re- inspection Fees 2,450 3,766 2,450 2,500 50 Radon Gas Fee 43 23 0.80 0.80 0 Construction Surcharge 90 46 800 800 0 Interest Earnings 254 1,752 1,000 1,000 0 Transfer from General Fund 0 55,000 60,000 0 (60,000) Miscellaneous Revenues 350 335,382 2,175 1,600 (575) Total Revenues 200,583 272,687 306,427 265,900 (40,527) Other Financing Sources 231,555 55166 247,047 200,809 (46,238) Total Resources 350,100 335,382 353 322,026 (31,713) Expenditures AUTHORIZED PERSONNEL Position Allocation Building Code Enforcement 291,105 288,070 297,613 253,753 (43,860) DIVISION TOTALS 291,105 288,070 297,613 253,753 (43,860) Other Financing Uses 1,466 Receptionist / Permits Clerk 0.80 0.80 0.40 Restricted 72,776 72,018 74,403 63,438 (10,965) Operating Cash (15,247) (24,706) (18,277) 4,835 23,113 Ending Cash 57,529 47,312 56,126 68,273 12,147 Total Expenses and Cash 350 335,382 353,739 322,026 (31,713) Resource Allocation Personal Services 231,555 239,467 247,047 200,809 (46,238) Operating Expenses 59,550 48,603 50,566 52,944 2,378 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 0 Transfers 0 0 0 0 Total Resources 291,105 288,070 297,613 253,753 (43,860) ME ., AUTHORIZED PERSONNEL Position Allocation 2010 -2011 2011 -2012 Building Official 0.80 0.80 0.64 Deputy Building Official 1.00 1.00 Building Permits Technician / Clerk II 0.80 0.80 0.40 Receptionist / Permits Clerk 0.80 0.80 0.40 ME ., Building Code Enforcement Fund Building Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 171,889 173,259 176,110 135,588 (40,522) Overtime 297,613 253,753 0 0 0 Special Pay 241 5,206 740 610 (130) Sub -Total 172,130 178,465 176,850 136,198 (40,652) Benefits FICA 12,505 13,242 13,529 10,419 (3,110) Pension 21,651 26,060 32,136 34,353 2,217 Health and Life Insurance 21,815 19,253 21,835 17,252 (4,583) Worker and Unemploy Comp 3,454 2,447 2,697 2,586 (111) Sub -Total 59,425 61,002 70,197 64,611 (5,586) Total Wages and Benefits 231,555 239,467 247,047 200,809 (46,238) OPERATING EXPENSES Professional Services 166 151 50 100 50 Contract Services 601 247 500 700 200 Local Travel 70 0 0 0 Communications 2,417 1,880 2,000 2,000 0 Postage 100 100 0 Utilities Rentals and Leases 700 960 260 Insurance 1,687 1,556 850 905 55 Repairs and Maintenance 7,281 7,709 7,647 7,094 (553) Printing and Publishing 880 495 400 200 (200) Advertising and Promotions Other Current Charges 21 (22) Office Supplies 107 465 275 150 (125) Operating Supplies 4,740 3,003 4,790 4,050 (740) Books, Training, Memberships 2,774 2,121 2,200 3,500 1,300 Internal Service Charges 38,806 30,998 31,054 33,185 2,131 Total Operating Expenses 59,550 48,603 50,566 52,944 2,378 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay DEBT SERVICE Principal Interest Other Total Debt Service TRANSFERS To To Total Transfers DIVISION TOTALS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 291,105 288,070 297,613 253,753 (43,860) 19 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. 50 Tree Protection Fund Combined Summary of Revenues and Expenditures Expenditures Proposed Contract Services Actual Actual Estimate Budget Increase Operating supplies 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Cash Forward 31,183 14,822 3,989 69 (3,920) Revenues 0 1 0 Debt Service Tree Mitigation Proceeds 14,822 3,989 69 69 0 Contributions /Donations 4,914 3,989 0 0 0 Total Revenues 4,914 3,989 0 0 0 Other Financing Sources (3,920) Total Resources 36,097 18,811 3,989 69 Expenditures Contract Services 21,275 14,821 3,920 0 (3,920) Operating supplies 0 Operating Expenses 21,275 14,821 DIVISION TOTALS 21,275 14,821 3,920 0 (3,920) Other Financing Uses 0 1 0 Debt Service Ending Cash 14,822 3,989 69 69 0 Total Expenses and Cash 36,097 18,811 3,989 69 (3,920) Resource Allocation Personal Services 0 0 0 0 0 Operating Expenses 21,275 14,821 3,920 0 (3,920) Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 21,275 14,821 3,920 0 (3,920) 51 Public Safety Combined Summary of Revenues and Expenses Expenses: Police Services 3,431,746 3,130,170 3,344,155 Proposed 142,291 Police Grants Actual Actual Estimate Budget Increase Police Trust 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Revenues: 1,093,207 1,108,594 1,170,502 1,199,177 28,675 General Fund Resources 4,590,349 4,296,664 4,583,977 4,769,066 185,089 Police Grants 0 389,920 160,167 105,574 (54,593) Police Trust 32,584 37,790 37,874 29,400 (8,474) Total Revenues 4,622,933 4,724,374 4,782,018 4,904,040 122,022 Expenses: Police Services 3,431,746 3,130,170 3,344,155 3,486,446 142,291 Police Grants 0 366,413 183,674 105,574 (78,100) Police Trust 55,713 35,802 43,982 51,000 7,018 Rescue Services 1,093,207 1,108,594 1,170,502 1,199,177 28,675 Code Enforcement 65,396 57,900 69,320 83,443 14,123 Total Expenses 4,646,062 4,698,879 4,811,633 4,925,640 114,007 Police Records Clerk - (Part Time) Resource Allocation: 1.00 Property Evidence Records Clerk 1.00 1.00 Animal Control Officer Personal Services 3,098,334 3,192,849 3,198,830 3,466,838 268,008 Operating Expenses 1,378,066 1,303,131 1,375,796 1,421,802 46,006 Capital Outlay 169,662 202,899 237,007 37,000 (200,007) Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 4,646,062 4,698,879 4,811,633 4,925,640 114,007 Summary of Authorized Positions Fire, Rescue and Lifeguard Operations Life Guard Captain - (Part Time) Allocation 2010 -2011 2011 -2012 Police 4.00 4.00 Police Chief 1.00 1.00 Lieutenant 3.00 3.00 Sergeant 5.00 5.00 Detective 4.00 3.50 Patrol Officer 15.00 14.00 Administrative Assistant 1.00 1.00 Communications Supervisor 1.00 1.00 Emergency Communications Officer 5.00 5.00 Police Records Specialist 1.00 1.00 Police Records Clerk 1.00 1.00 Police Records Clerk - (Part Time) 1.00 1.00 Property Evidence Records Clerk 1.00 1.00 Animal Control Officer 2.00 2.00 School Crossing Guard - (Part Time) 2.00 2.00 43.00 41.50 Fire, Rescue and Lifeguard Operations Life Guard Captain - (Part Time) 2.00 2.00 Lifeguard Lieutenant - (Part Time) 4.00 4.00 Lifeguards - (Part Time) 12.00 12.00 18.00 18.00 Code Enforcement Code Enforcement Officer 1.00 1.00 Total Public Safety 62.00 60.50 52 Police Services 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 FY 2012: The major strategic initiative for the City of Atlantic Beach and the Police Department for the last three years has been 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 September 2011 with Justice Assistance Grant funds. The police department will continue to dedicate resources and focus these efforts on the defined areas to enhance the quality of life for citizens and business owners and maintain the decreased crime rates. 53 Other key objectives for the Police Department in FY 2012 include: • To continue focused traffic enforcement throughout the city; with an emphasis on speed, DUI, occupant safety restraint, and pedestrian/bicycle enforcement. • To seek and utilize all available grant funding for all police operations and emergency preparedness initiatives. • To continue state mandatory training with the Emergency Communications Operators, as well as hire /train a new ECO supervisor, training officer(s), and Terminal Agency Coordinator JAC). • As the city moves closer to constructing a new police station, the Records personnel will continue to make it a priority to research all retention records and purge all documents that have reached their retention limits and no longer have administrative value. The goal is to only move the necessary items and documents to the new building, and to have purged the unnecessary before then. 2010 Highlights: We have completed our second year on the Mayport Corridor Redevelopment Project. There has been a dramatic improvement in the transient and prostitution problems, most evidenced by a citizen survey that was conducted in early 2011. Numerous educational and mentoring programs and events have been held at local community centers for children within the neighborhoods. In 2010, Atlantic Beach maintained the 25% reduction in all index crimes (murder, rape, robbery, aggravated assault, burglary, theft and arson) in the corridor that it achieved in 2009, as compared to 2008. Atlantic Beach has enjoyed the lowest crime rate per capita (crimes per 1,000 residents) in all of Duval County for 2009. Although the official 2010 statistics have yet to be released, we expect that this tradition will have continued in 2010. We also had a clearance rate of 28% of all index crimes. That equates to more than one out of every four part one crimes in Atlantic Beach being solved. The police department continues to have an excellent emergency response time with an annual average of just over two minutes. 54 In 2010, Atlantic Beach police officers arrested 324 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. No general fund money was used to pay for training. All training was funded through regional training funds and the court cost training fund. Workload Data Activity 2006 2007 2008 2009 2010 Avg Emg Response 2.704 2.346 2.16 2.08 2.38 Time in Minutes Total Crime Rate 38.54 43.02 38.53 38.61 37.06 Per 1,000 Population Arrests 917 1,173 1,292 987 842 Calls 26,483 35,710 28,786 30,005 29,889 Traffic Citations 6,491 6,583 4815 4,880 4,734 Index Crimes 541 603 538 532 488 55 General Fund Police Administration PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub -Total Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub -Total Total Wages and Benefits OPERATING EXPENSES Professional Services Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies Books, Training, Memberships Total Operating Expenses CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay DEBT SERVICE Principal Interest Other Total Debt Service TRANSFERS To To Total Transfers DIVISION TOTALS Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) 220,601 298,794 301,813 298,397 (3,416) 1,321 23 300 300 0 24,872 9,714 10,000 12,261 2,261 246,794 308,531 312,113 310,958 (1,155) 18,230 22,654 24,028 23,788 (240) 33,447 51,442 63,733 88,771 25,038 15,794 26,211 29,385 30,776 1,391 4,939 7,302 5,000 5,676 676 72,410 107,609 122,146 149,011 26,865 319,204 416,140 434,259 459,969 25,710 11,415 8,332 5,000 5,500 500 31,734 18,655 22,500 21,000 (1,500) 134 0 46,325 41,307 37,000 55,000 18,000 376 372 500 500 0 16,195 16,371 17,985 17,900 (85) 1,953 1,060 1,300 1,300 0 28,134 25,875 24,750 26,500 1,750 12,969 11,795 12,000 12,000 0 758 541 1,500 1,500 0 10,294 8,311 8,000 8,000 0 33,368 10,630 10,300 10,050 (250) 3,389 2,290 2,500 2,750 250 197,044 145,539 143,335 162,000 18,665 649 1,444 27,197 0 (27,197) 649 1,444 0 0 0 0 12,000 12,000 27,197 12,000 (15,197) 0 0 0 0 0 0 516,897 563,123 604,791 633,969 29,178 56 General Fund Police Patrol PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub -Total Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub -Total Total Wages and Benefits OPERATING EXPENSES Professional Services Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies Books, Training, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay DEBT SERVICE Principal Interest Other Total Debt Service TRANSFERS To To Total Transfers DIVISION TOTALS Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) 1,028,298 987,324 920,000 1,035,797 115,797 81,699 68,730 105,000 70,000 (35,000) 128,348 118,260 67,000 75,853 8,853 1,238,345 1,174,314 1,092,000 1,181,650 89,650 80,851 85,360 83,600 93,456 9,856 188,437 224,182 284,590 379,178 94,588 123,835 99,202 119,500 146,787 27,287 55,902 47,094 33,000 35,852 2,852 449,025 455,838 520,690 655,273 134,583 1,687,370 1,630,152 1,612,690 1,836,923 224,233 11,089 482 150 (150) 50 5,235 7,000 6,000 (1,000) 74 100 (100) 1 ,478 11,168 11 ,700 1 1,500 (200) 6,775 10,238 14,000 14,000 0 67,507 95,721 108,502 133,913 133,500 (413) 0 182,620 135,699 166,863 165,000 (1,863) 94,906 66,313 110,993 41,109 38,491 54,500 136,015 104,804 165,493 0 0 0 0 (110,993) 0 (54,500) 0 (165,493) 0 0 0 0 0 0 0 2,006,005 1,870,655 1,945,046 2,001,923 56,877 57 General Fund Police Crime Suppression Unit Total Operating Expenses 11,850 9,925 12,200 12,050 (150) 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 Actual Actual Estimate Budget Increase DIVISION TOTALS 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 101,793 58,160 60,000 61,063 1,063 Overtime 3,746 4,826 5,000 5,000 0 Special Pay 18,817 19,543 22,359 16,522 (5,837) Sub -Total 124,356 82,529 87,359 82,585 (4,774) Benefits FICA 9,064 9,379 10,180 9,531 (649) Pension 14,268 20,970 26,247 36,326 10,079 Health and Life Insurance 13,172 11,995 13,306 11,357 (1,949) Worker and Unemploy Comp 5,046 5,016 3,138 3,394 256 Sub -Total 41,550 47,360 52,871 60,607 7,736 Total Wages and Benefits 165,906 129,889 140,230 143,192 2,962 OPERATING EXPENSES Professional Services Contract Services 420 522 200 250 50 Local Travel Communications Postage Utilities Rentals and Leases 7,009 7,483 8,000 8,000 0 Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 1,421 920 1,500 1,300 (200) Books, Training, Memberships 3,000 1,000 2,500 2,500 0 Investigations Total Operating Expenses 11,850 9,925 12,200 12,050 (150) 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 177,756 139,814 152,430 155,242 2,812 58 General Fund Police Investigations 59 Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 193,555 115,581 126,000 129,495 3,495 Overtime 4,466 2,022 4,000 4,000 0 Special Pay 25,483 10,112 12,000 29,971 17,971 Sub -Total 223,504 127,715 142,000 163,466 21,466 Benefits FICA 16,150 9,274 11,000 14,309 3,309 Pension 28,186 32,551 41,677 53,952 12,275 Health and Life Insurance 21,942 15,488 18,450 21,468 3,018 Worker and Unemploy Comp 9,335 5,183 3,500 5,268 1,768 Sub -Total 75,613 62,496 74,627 94,997 20,370 Total Wages and Benefits 299,117 190,211 216,627 258,463 41,836 OPERATING EXPENSES Professional Services Investigations Local Travel 163 145 150 100 (50) Communications Postage Utilities Rentals and Leases 480 960 1,500 540 Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges / Investigations Office Supplies Operating Supplies 1,946 1,000 1,000 0 Books, Training, Memberships Total Operating Expenses 2,109 625 2,110 2,600 490 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 24,304 14,500 0 (14,500) Equipment Total Capital Outlay 24,304 0 14,500 0 (14 DEBT SERVICE Principal I nte rest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 325,530 190,836 233,237 261,063 27,826 59 General Fund Police Dispatch Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub -Total Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub -Total Total Wages and Benefits OPERATING EXPENSES Professional Services Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies Books, Training, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay DEBT SERVICE Principal Interest Other Total Debt Service TRANSFERS To To Total Transfers DIVISION TOTALS 198,199 190,464 200,000 203,445 3,445 22,118 6,079 10,000 10,000 0 22,080 10,407 24,000 15,991 (8,009) 242,397 206,950 234,000 229,436 (4,564) 18,103 15,523 17,716 17,552 (164) 22,446 23,607 26,008 51,547 25,539 24,471 23,596 27,107 31,238 4,131 1,200 711 672 737 65 66,220 63,437 71,503 101,074 29,571 308,617 270,387 305,503 330,510 25,007 150 200 (200) 1,416 1,886 1,000 1,000 0 1,416 272,423 1,200 1,000 (200) 2,036 0 0 0 0 0 0 0 0 0 0 II 0 0 0 0 0 310,033 272,423 306,703 331,510 24,807 ME General Fund Police Animal Control PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub -Total Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub -Total Total Wages and Benefits OPERATING EXPENSES Professional Services Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies Books, Training, Memberships Total Operating Expenses CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay DEBT SERVICE Principal Interest Other Total Debt Service TRANSFERS To To Total Transfers DIVISION TOTALS Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) 57,934 52,085 55,916 55,183 (733) 139 470 250 400 150 2,202 982 2,300 700 (1,600) 60,275 53,537 58,466 56,283 (2,183) 4,591 4,073 4,346 4,306 (40) 7,625 8,762 10,203 13,982 3,779 4,965 3,361 5,542 5,640 98 1,082 791 794 868 74 18,263 16,987 20,885 24,796 3,911 78,538 70,524 79,351 81,079 1,728 109 476 250 400 150 1 ,039 1,539 1,700 1,700 0 159 168 200 200 0 960 960 1,000 40 647 2,235 2,079 1,600 (479) 4,895 6,761 6,000 7,050 1,050 100 100 (100) 6,849 12,239 11,289 11,950 661 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 85,387 82,763 90,640 93,029 2,389 61 General Fund Police School Guards Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub -Total Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub -Total Total Wages and Benefits OPERATING EXPENSES Professional Services Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies Books, Training, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay DEBT SERVICE Principal Interest Other Total Debt Service TRANSFERS To To Total Transfers DIVISION TOTALS 9,007 9,212 8,784 8,672 (112) 9,007 9,212 8,784 8,672 (112) 689 705 672 663 (9) 391 639 1,752 276 (1,476) 1,080 1,344 2,424 939 (1,485) 10,087 10,556 11,208 9,611 (1,597) 51 0 0 0 0 0 0 0 0 0 0 0 100 100 0 0 100 100 0 51 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10,138 10,556 11,308 9,711 (1,597) 62 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 2011, the Atlantic Beach Police Department secured more than $127,000 in grant funds. These funds 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 security camera for the skate park, and outfitting the multi- purpose, mobile command vehicle. • For FY 2012, the Department is requesting $105,574 in Justice Assistance Grant (JAG) funds to be used to pay the salaries of one (1) C.O.P.s officer and (1) Crime Suppression Unit (CSU) detective, and a portion of the Redevelopment Coordinator's salary. 63 Police Grant Funds Police Department Expenditures Salaries and Wages 0 267,813 155,042 105,574 (49,468) Operating Expenses Professional Services Actual Actual Estimate Budget Increase Contract Services 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Cash Forward 0 0 23,996 0 (23,996) Revenues Grant Proceeds 0 356,382 160,167 105,574 (54,593) Interest Transfer from General Fund 0 33,538 0 0 0 Total Revenues 0 389,920 160,167 105,574 (54,593) Other Financing Sources 0 489 0 0 0 Total Resources 0 390,409 184 105,574 (78,589) Expenditures Salaries and Wages 0 267,813 155,042 105,574 (49,468) Operating Expenses Professional Services 0 0 0 0 0 0 Contract Services 0 0 0 0 0 0 Communications 0 1,578 0 0 0 Rentals and Leases 0 0 0 0 0 Other Current Charges 0 0 0 0 0 Operating Supplies 0 4,202 0 0 Training 0 0 0 0 Total Operating Expenses 0 5,780 0 0 0 Capital Outlay Vehicles 0 36,614 23,507 0 (23,507) Equipment 0 56,206 5,125 0 (5,125) Total Capital Outlay 0 92,820 28,632 0 (28,632) Transfers 0 0 0 0 0 To Police Trust fund 0 0 0 To General Fund 0 0 0 0 To Various Grant Funds 0 0 0 Total Transfers 0 0 0 0 0 DIVISION TOTALS 0 366,413 183,674 105,574 (78,100) Other Financing Uses 0 0 489 0 (489) Ending Cash 0 23,996 0 0 0 Total Expenses and Cash 0 390,409 184,163 105,574 (78,589) Resource Allocation Personal Services 0 267,813 155,042 105,574 (49,468) Operating Expenses 0 5,780 0 0 0 Capital Outlay 0 92,820 28,632 0 (28,632) Debt Service 0 0 0 0 0 0 Transfers 0 0 0 0 Total Resources 0 366,413 183,674 105,574 (78,100) M 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. For the past 2 years, no General Fund resources have been required to fund any police training. There is a sufficient reserve in the account to continue to fund all police training for several more years. Radio Communications Special Revenue Fund Purpose: The purpose of this restricted funding is to purchase radios, related equipment and to pay for monthly airtime 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. In FY 2011 -12, all funds will be used to cover the monthly radio airtime charges paid to the City of Jacksonville. 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. The key objectives of these funds are to provide a funding source for Police to use as matching funds for grants, to procure equipment, and to finance investigative expenses for protracted operations. The revenue generated from this source is very difficult to predict. The funding is dependent on the investigations that are being conducted at any given time, and the resulting seizures are often a result of chance. 65 Police Special Revenue Funds Public Safety OPERATING EXPENSES Contract Services Investigations Communications 18,835 17,000 29,000 30,000 1,000 Training Printing and Publishing Operating Supplies 1,652 0 3,650 2,000 (1,650) Other Current Charges Books, Training, Memberships 26,532 14,971 11,332 15,000 3,668 Total Operating Expenses 47,019 31,971 43 47,000 3,018 CAPITAL OUTLAY Vehicles Equipment 8,694 3,831 0 Proposed 4,000 Total Capital Outlay Actual Actual Estimate Budget Increase TRANSFERS 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Cash Forward 207,793 186,195 162,233 156,125 (6,108) Revenues State Forfeitures 7,271 5,132 7,594 0 (7,594) Federal Forfeitures 0 0 0 0 7,018 Clerk -Court Costs 5,868 6,403 6,500 6,500 0 Radio Communications Fees 18,912 20,303 21,000 21,500 500 Interest 533 5,952 2,578 1,400 (1,178) Miscellaneous 0 0 202 0 (202) Total Revenues 32,584 37,790 37,874 29,400 (8,474) Other Financing Sources 2,212 0 0 0 0 Total Resources 242,589 223,985 200,107 185,525 (14,582) OPERATING EXPENSES Contract Services Investigations Communications 18,835 17,000 29,000 30,000 1,000 Training Printing and Publishing Operating Supplies 1,652 0 3,650 2,000 (1,650) Other Current Charges Books, Training, Memberships 26,532 14,971 11,332 15,000 3,668 Total Operating Expenses 47,019 31,971 43 47,000 3,018 CAPITAL OUTLAY Vehicles Equipment 8,694 3,831 0 4,000 4,000 Total Capital Outlay 8,694 3,831 0 4,000 4,000 TRANSFERS To Police Grant & Trust Funds Total Transfers 0 0 0 0 0 DIVISION TOTALS 55,713 35,802 43,982 51,000 7,018 Other Financing Uses 681 25,950 0 0 0 Ending Cash 186,195 162,233 156,125 134,525 (21,600) Total Expenses and Cash 242,589 223,985 200,107 185,525 (14,582) •• Fire Division Divisional Summary Summary of Authorized Positions Allocation 2010 -2011 2011 -2012 Fire Department Public Safety Director Lifeguards Lieutenant Captain Lifeguard 0.0 0.0 2.0 2.0 4.0 4.0 Proposed 12.0 18.0 Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Resource Allocation Personal Services 167,135 155,031 179,810 178,345 (1,465) Operating Expenses 926,072 953,563 989,507 1,014,832 25,325 Capital Outlay 0 0 1,185 6,000 4,815 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resources 1,093,207 1,108,594 1,170,502 1,199,177 28,675 Expenses: Fire Control / Rescue 909,661 936,392 970,035 995,929 25,894 Lifeguards 183,546 172,202 200,467 203,248 2,781 Total Expenses 1,093,207 1,108,594 1,170,502 1,199,177 28,675 Summary of Authorized Positions Allocation 2010 -2011 2011 -2012 Fire Department Public Safety Director Lifeguards Lieutenant Captain Lifeguard 0.0 0.0 2.0 2.0 4.0 4.0 12.0 12.0 18.0 18.0 67 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: Alarms Response Times vo.,,. IV- RPCP1lP Fire Rescue 2000 177 805 4.86 4.41 2001 187 772 4.91 4.47 2002 173 820 4.5 4.36 2003 1 189 788 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 3.5 4.28 2009 161 754 4.2 4.29 2010 181 1 833 4.825 4.38 •i General Fund Fire Control / Rescue Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub -Total Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub -Total Total Wages and Benefits OPERATING EXPENSES Professional Services Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies Books, Training, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay DIVISION TOTALS 0 0 0 0 0 0 0 0 0 0 0 0 0 II 0 0 11 893.224 920,021 947,626 976,054 28,428 11 16,176 261 909,661 16,371 18,075 17,875 (200) 4,334 2,000 (2,334) 936,392 970,035 995,929 25,894 II 0 0 0 0 0 970,035 995,929 25,894 936,392 909,661 69 General Fund Lifeguards 70 Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 149,270 138,963 162,805 161,037 (1,768) Overtime Special Pay Sub -Total 149,270 138,963 162,805 161,037 (1,768) Benefits FICA 11,419 10,631 12,455 12,319 (136) Pension Health and Life Insurance Worker and Unemploy Comp 6,446 5,437 4,550 4,988 438 Sub -Total 17,865 16,068 17,005 17,308 303 Total Wages and Benefits 167,135 155,031 179,810 178,345 (1,465) OPERATING EXPENSES Professional Services 1,837 805 1,000 1,000 0 Contract Services 1,731 1,426 1,679 1,679 0 Local Travel Communications 3,489 3,359 4,000 4,000 0 Postage Utilities 1,867 2,341 2,500 2,500 0 Rentals and Leases 0 Insurance Repairs and Maintenance 1,533 648 2,520 2,200 (320) Printing and Publishing 350 350 0 Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 5,729 8,229 6,748 6,724 (24) Books, Training, Memberships 225 363 675 450 (225) Total Operating Expenses 16,411 17,171 19,472 18,903 (569) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 1,185 6,000 4,815 Total Capital Outlay 0 0 1,185 6,000 4,815 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 183,546 172,202 200,467 203,248 2,781 70 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: • Continue participation 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. • To provide enforcement process training for other City departments to allow expansion of code enforcement throughout the City workforce. This is in an effort to improve the ability of other departments to assist with the enforcement process. Issues, Trends and Highlights: Updating procedures related to enforcement notices and hearing procedures to be consistent with Florida Statute 162. • Adoption of the 2009 International Property Maintenance Code. • Emphasis will continue to be placed on improving the conditions and maintenance of properties in the Royal Palms, Fairway Villas and Aquatic Gardens neighborhoods. Workload Data: 2010 2009 2007 Total Complaints 912 2,969 n1281 2,832 Compliance 902 2,967 28,11 Pending Cases 10 84 21 Note: Reason for the significant drop in complaints and compliance for 2010 is that removal of right -of -way snipe signs are not included in the number of cases. 71 General Fund Code Enforcement Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub -Total Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub -Total Total Wages and Benefits OPERATING EXPENSES Professional Services Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies Books, Training, Memberships Total Operating Expenses CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay DEBT SERVICE Principal Interest Other Total Debt Service TRANSFERS To To Total Transfers DIVISION TOTALS 50,075 36,213 43,094 42,578 (516) 346 2,217 407 0 (407) 50,421 38,430 43,501 42,578 (923) 3,804 2,928 3,328 3,257 (71) 6,615 7,598 7,864 10,788 2,924 210 2,495 5,480 5,578 98 1,310 695 3,937 972 (2,965) 11,939 13,716 20,609 20,595 (14) 62,360 52 64,110 63,173 (937) 30 177 310 50 (260) 129 130 100 100 0 126 559 579 500 500 0 500 480 (20) 730 2,912 600 600 0 366 1,463 150 150 0 656 493 1,500 1,750 250 440 1,550 1,640 90 3,036 5,754 5,210 5,270 60 15,000 15,000 0 0 0 0 15,000 15,000 0 0 0 0 0 0 0 0 0 0 65,396 57,900 69,320 83,443 14,123 72 Parks and Recreation Combined Summary of Revenues and Expenses Expenses: Programs & Special Events 422,357 365,250 378,187 388,326 10,139 Maintenance & Improvements 668,515 648,277 742,046 719,388 (22,658) Total Expenses 1,090,872 1,013,527 1,120,233 1,107,714 (12,519) Resource Allocation: 1.00 1.00 Proposed 5.00 Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Revenues: 446,430 (178) Capital Outlay 126,867 General Fund Resources 1,090,872 1,013,527 1,120,233 1,107,714 (12,519) Total Revenues 1,090,872 1,013,527 1,120,233 1,107,714 (12,519) Expenses: Programs & Special Events 422,357 365,250 378,187 388,326 10,139 Maintenance & Improvements 668,515 648,277 742,046 719,388 (22,658) Total Expenses 1,090,872 1,013,527 1,120,233 1,107,714 (12,519) Resource Allocation: 1.00 1.00 1.00 5.00 5.00 Personal Services 560,621 535,685 577,825 596,284 18,459 Operating Expenses 403,384 413,128 446,608 446,430 (178) Capital Outlay 126,867 64,714 95,800 65,000 (30,800) Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 1,090,872 1,013,5 1,120,233 1,107,714 (12,519) Summary of Authorized Positions Allocation 2010 -2011 2011 -2012 Recreation Programs and Special Events Parks and Recreation Director 1.00 1.00 Administrative Assistant 1.00 1.00 Recreation Coordinator 1.00 1.00 Recreation Leader (Part Time) 2.00 2.00 5.00 5.00 Maintenance and Improvements Park Maintenance Division Chief Gardener Park Ranger Total Parks and Recreation 1.00 1.00 1.00 1.00 5.00 5.00 7.00 7.00 12.00 12.00 73 Location of City Parks Active Parks: Those parks primarily used for athletics or specialized recreation activities. Typical facilities include baseball field(s), softball field(s), football field(s), soccer field(s), restrooms, parking, recreation building, basketball courts, tennis courts and walking trails. Passive Parks: Those parks that are primarily used for non - athletic activities. Typical facilities include nature, hiking, exercise trails, nature center, restrooms, parking and picnic areas. Park Summary Name Type Acres Location 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 l 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 Waters Park Passive 0.4 Seminole and 16 Avenue Marvin's Garden Passive 0.3 Dewees Avenue Total 492.67 74 Recreation Programs & Special Events Purpose: The Recreation Programs and Special Events Department is responsible for the recreational activities and special events throughout the City. This department sponsors such programs as basketball, flag Football, summer camps, festivals, and senior and after - school programs through the community centers and parks. The department sponsors city -wide events such as the Bowl Bash, Family Fun Day and Campout, the Holiday Tree Lighting and movies in the park. In addition, the department director works with the Cultural Arts and Recreation Advisory Committee (CARAC) to offer cultural and recreation events such as the Holiday Sing- along, Acoustic and Songwriters' Concerts, Arts in the Park and the Mid -Week Market. Key Objectives: • To maintain and enhance current program and events • Assist the Teen Council in implementing events for teens • To promote the health, safety, welfare and general well -being through recreation. • Assist with the implementation of a master plan for River Branch Preserve Issues, Trends and Highlights: • Implemented an Art in Public Places program • Created a Facebook page • Reduced usage @ Adele Grage • Increased the number of special events • Implemented an art program @ Donner Park • Re- established the Teen Council Workload Data FY -2011 Number of Events & Programs Coordinated 138 Number of Volunteers 125 Number of Meetings 205 Number of Rentals & Special Events 280 Number of press releases & posters for Events 69 Registration Programs & Revenue 7 registration programs and events $15,500 in deposits City Staff 3 full time; 1 part-time; 1 seasonal 75 General Fund Recreation Programs and Special Events TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 422,357 365,250 378,187 388,326 10,139 76 Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 186,720 184,970 185,749 183,827 (1,922) Overtime 3,169 1,747 1,200 1,200 0 Special Pay 9,537 4,483 8,700 5,645 (3,055) Sub -Total 199,426 191,200 195,649 190,672 (4,977) Benefits FICA 14,507 13,917 14,733 14,586 (147) Pension 20,346 23,259 28,199 38,751 10,552 Health and Life Insurance 14,691 14,670 16,414 16,869 455 Worker and Unemploy Comp 6,790 5,590 4,353 4,778 425 Sub -Total 56,334 57,436 63,699 74,984 11,285 Total Wages and Benefits 255,760 248,636 259,348 265,656 6,308 OPERATING EXPENSES Professional Services 425 28,168 21,068 19,200 20,000 800 Contract Services 826 749 700 800 100 Local Travel Communications 5,801 4,875 5,100 6,000 900 Postage 246 86 200 250 50 Utilities 18,664 18,793 19,031 19,700 669 Rentals and Leases 3,827 2,235 4,000 4,000 0 Insurance Repairs and Maintenance 3,663 471 2,200 2,000 (200) Printing and Publishing 313 54 775 (775) Advertising and Promotions 18,770 17,848 18,034 20,650 2,616 Other Current Charges 666 800 500 500 0 Office Supplies Operating Supplies 10,123 10,385 8,900 8,150 (750) Books, Training, Memberships 494 330 399 800 401 20 Grants & Aid to Other Organizations 50,769 38,920 39,800 39,820 Total Operating Expenses 142,755 116,614 118,839 122,670 3,831 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 21,000 Equipment 2,842 Total Capital Outlay 23,842 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 422,357 365,250 378,187 388,326 10,139 76 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 repair on 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 493 493 143.12 Color Beds Maintained 5 5 7 Irrigation Systems 44 44 44 77 General Fund Park Maintenance & Beautification TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 668,515 648,277 742,046 719,388 (22,658) i Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 206,376 191,834 206,873 204,672 (2,201) Overtime 6,243 5,299 6,200 6,000 (200) Special Pay 4,619 3,843 2,700 2,700 0 Sub -Total 217,238 200,976 215,773 213,372 (2,401) Benefits FICA 15,956 14,703 16,606 16,323 (283) Pension 27,016 31,423 37,749 51,857 14,108 Health and Life Insurance 36,342 33,716 42,494 42,689 195 Worker and Unemploy Comp 8,309 6,231 5,855 6,388 533 Sub -Total 87,623 86,073 102,704 117,256 14,552 Total Wages and Benefits 304,861 287,049 318,477 330,628 12,151 OPERATING EXPENSES Professional Services 149,627 364 180,750 300 154,615 400 151,500 100 (3,115) Contract Services 802 17 200 200 0 Local Travel Communications 3,044 2,934 3,460 3,460 0 Postage Utilities 60 40,610 44,078 51,204 52,000 796 Rentals and Leases 2,121 4,443 5,000 5,400 400 Insurance Repairs and Maintenance 2,814 2,516 60,400 56,600 (3,800) Printing and Publishing 1,132 2,555 1,500 1,500 0 Advertising and Promotions 96 (96) Other Current Charges Office Supplies Operating Supplies 60,419 58,857 50,694 51,900 1,206 Books, Training, Memberships 300 800 500 Total Operating Expenses 260,629 296,514 327,769 323,760 (4,009) CAPITAL OUTLAY Land Buildings Infrastructure Improvements 70,570 48,836 57,800 65,000 7,200 Vehicles 32,455 15,878 38,000 (38,000) Equipment Total Capital Outlay 103,025 64,714 95,800 65,000 (30,800) 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 668,515 648,277 742,046 719,388 (22,658) i Public Works Combined Summary of Revenues and Expenses Expenses: Public Works Admin. 456,863 445,211 479,424 Proposed 16,248 Street and Road Maint. Actual Actual Estimate Budget Increase Local Option Gas Tax 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Revenues: 1,763,548 1,707,996 1,729,939 1,785,085 55,146 General Fund Resources 1,454,048 1,450,059 1,563,234 1,582,984 19,750 Local Option Gas Taxes 466,891 465,583 465,900 472,612 6,712 Sanitation Utility 1,811,271 1,821,175 1,804,500 1,804,500 0 Storm Water Utility 2,428,670 1,021,189 670,124 972,200 302,076 Total Revenues 6,160,880 4,758,006 4,503,758 4,832,296 328,538 Expenses: Public Works Admin. 456,863 445,211 479,424 495,672 16,248 Street and Road Maint. 743,992 758,799 813,373 810,200 (3,173) Local Option Gas Tax 438,250 608,559 465,191 441,000 (24,191) Sanitation Utility 1,763,548 1,707,996 1,729,939 1,785,085 55,146 Storm Water Utility 1,259,355 3,363,853 1,444,242 929,168 (515,074) Fleet Maintenance 253,193 246,049 270,437 277,112 6,675 Total Expenses 4,915,201 7,130,467 5,202,606 4,738,236 (464,370) Resou Allocation: Personal Services 1,082,249 1,086,105 1,050,695 1,088,121 37,426 Operating Expenses 2,725,754 2,558,030 2,906,544 2,760,565 (145,979) Capital Outlay 387,417 2,537,318 567,807 124,200 (443,607) Debt Service 212,481 212,350 213,541 212,255 (1,286) Transfers 507,300 736,664 464,019 553,095 89,076 Total Resource Allocation: 4,915,201 7,130,467 5,202,606 4,738,236 (464,370) Building / Sign Maintenance Worker Summary of Authorized Positions General Maintenance Worker 3.75 3.75 7.15 Allocation 2010 -2011 2011 -2012 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 0.00 Building Maintenance Technician 1.00 1.00 Building / Sign Maintenance Worker 1.00 1.00 General Maintenance Worker 3.75 3.75 7.15 6.85 Storm Water Maintenance Streets and Maintenance Division Director 0.40 0.40 Crew Chief 0.50 0.50 Heavy Equipment Operator 2.60 1.90 Building / Sign Maintenance Worker 0.00 0.00 Building Maintenance Technician 0.00 0.00 General Maintenance Worker 1.25 1.25 4.75 4.05 Sanitation Heavy Equipment Operator 0.40 0.40 Total Public Works 18.30 17.30 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. Issues, Trends, Highlights: • Continue to administer the Capital Improvement Program by completing projects at minimum cost while assuring quality construction. • Streamline plan reviews and ensure building contractors understand submittal requirements for permit applications. • Continue master planning and mapping of city facilities using Geographic Information System • 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 (10"' -14 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, stormwater jetting, street sweeping, surveying, and uniforms. :1 General Fund Public Works Administration 81 Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 305,811 306,785 310,787 307,549 (3,238) Overtime 679 200 200 0 Special Pay 7,920 4,714 7,475 7,475 0 Sub -Total 313,731 312,178 318,462 315,224 (3,238) Benefits FICA 22,473 22,498 24,362 24,115 (247) Pension 38,632 44,930 54,471 74,856 20,385 Health and Life Insurance 32,490 26,289 29,422 30,661 1,239 Worker and Unemploy Comp 9,365 8,273 6,689 7,337 648 Sub -Total 102,960 101,990 114,944 136,968 22,024 Total Wages and Benefits 416,691 414,168 433,406 452,192 18,786 OPERATING EXPENSES Professional Services 5,001 9,000 9,000 0 Contract Services 5,684 4,877 5,138 5,100 (38) Local Travel 751 667 600 600 0 Communications 5,763 5,943 7,000 7,000 0 Postage 178 9 100 100 0 Utilities Rentals and Leases 54 396 480 480 0 0 Insurance Repairs and Maintenance 8,287 6,624 7,000 8,000 1,000 Printing and Publishing 825 293 400 400 0 Advertising and Promotions Other Current Charges Office Supplies 1,702 1,873 1,900 1,800 (100) Operating Supplies 8,026 6,874 7,300 8,000 700 Books, Training, Memberships 2,367 3,487 3,000 3,000 0 Total Operating Expenses 38,638 31,043 41,918 43,480 1,562 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 1,534 4,100 (4,100) Total Capital Outlay 1,534 0 4,100 0 (4,100) DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 456,863 445,211 479,424 495,672 16,248 81 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 ofLimerock 100 75 125 300 Miles of Paved Roadway (incl. FDOT) 57.2 57.2 57.2 57.2 w tter and Trash picked up on right of ays and ditches (lbs) 112,170 160,312 177,030 174,870 *Pavement Management mspecrions sine in prugrcNN. General Fund Public Works Streets Division 83 Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 255,183 255,605 229,000 239,446 10,446 Overtime 389 4,810 576 3,808 500 5,535 500 5,235 0 (300) Special Pay Sub -Total 260,382 259,989 235,035 245,181 10,146 Benefits FICA 19,587 19,278 17,500 18,756 1,256 Pension 33,986 38,726 47,019 60,668 13,649 Health and Life Insurance 33,583 35,663 39,430 42,084 2 Worker and Unemploy Comp 16,777 15,694 11,789 12,294 505 Sub -Total 103,933 109,361 115,738 133,801 18,063 Total Wages and Benefits 364,315 369,350 350,773 378,983 28,210 OPERATING EXPENSES Professional Services 1,734 124 1,800 1,800 0 Contract Services 138,449 82,418 113,535 113,067 (468) Town Center Maintenance 41,331 67,057 79,565 47,000 (32,565) Transportation, Postage 2,309 2,256 3,500 3,500 0 Communications Utilities 134,341 142,157 150,000 150,000 0 Rentals and Leases 2,216 5,852 8,500 8,390 (110) Insurance Repairs and Maintenance 4,034 3,222 3,400 3,500 100 Printing and Publishing 1,180 229 500 1,000 500 Advertising and Promotions Other Current Charges 2,557 44 200 200 0 Office Supplies Operating Supplies 189 38,606 47,095 53,800 56,560 2,760 Books, Training, Memberships 300 7,500 700 8,500 400 1,000 Mosquito Control 7,500 3,000 Total Operating Expenses 371,889 356,011 422,600 394,217 (28,383) CAPITAL OUTLAY Land Buildings Infrastructure Improvements 7,788 33,438 20,000 15,000 (5,000) Vehicles 20,000 22,000 2,000 Equipment Total Capital Outlay 7,788 33,438 40,000 37,000 (3,000) DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 743,992 758,799 813,373 810,200 (3,173) 83 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. 84 Local Option Gas Tax Combined Summary of Revenues and Expenditures IM Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Restricted 220,075 222,381 76,633 77,342 709 Restricted /Designated 0 0 0 0 0 Cash Forward 220,075 222,381 76,633 77,342 709 Revenues Local Option Gas Taxes 466,220 462,688 465,000 471,612 6,612 Interest Earnings 671 2,895 900 1,000 100 Total Revenues 466,891 465,583 465,900 472,612 6,712 Other Financing Sources Total Resources 686 687,964 542,533 549,954 7,421 Expenditures Operating Expenses Professional Services Contract Services 178,750 117,059 228,691 123,000 (105,691) Operating Supplies Repair and Maintenance Capital Outlay Street and Sidewalk Improvements 25,000 25,000 0 Core City Project Paving Transfers Out To Debt Service 68,500 68,500 68,500 71,000 2,500 To General Fund 5,000 To Storm Water Utility Fund 186,000 423,000 143,000 222,000 79,000 DIVISION TOTALS 438,250 608,559 465,191 441,000 (24,191) Other Financing Uses 26,335 2,772 Restricted 222,381 76,633 77,342 108,954 31,612 Ending Cash 222,381 76,633 77,342 108,954 31,612 Total Expenses and Cash 686,966 687,964 542,533 549,954 7,421 Resource Allocation Personal Services 0 0 0 0 0 Operating Expenses 178,750 117,059 228,691 123,000 (105,691) Capital Outlay 0 0 25,000 25,000 0 Debt Service 0 0 0 0 0 Transfers 259,500 491,500 211,500 293,000 81,500 Total Resources 438,250 608,559 465,191 441,000 (24,191) IM 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. Issues, Trends, Highlights: City's franchise hauler is Advanced Disposal. • Prepare for storm debris cleanup efforts by ensuring contracts are in place and vendors are prepared. • Continue monthly meetings with contractor. Sanitation contract includes white goods, tire pickup and pickup of City facilities. All commercial accounts are serviced by franchise hauler. Activity /10 Est. FY -09 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 :• Sanitation Fund Combined Summary of Revenues and Expenditures Revenues Garbage Services 1,791,797 1,772,172 Proposed 1,770,000 Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Restricted 474,744 439,487 365,708 431,360 65,652 Operating Cash (135,357) 86,444 241,973 250,882 8,909 Cash Forward 339,387 525,931 607,681 682,242 74,561 Revenues Garbage Services 1,791,797 1,772,172 1,770,000 1,770,000 0 Interest Earnings 1,043 22,306 11,000 11,000 0 0 Commercial Franchise Fees 22,500 26,697 23,500 23,500 55,146 Miscellaneous Collections (4,069) 0 0 Disaster Relief Grants 439,487 365,708 431,360 444,971 13,611 Total Revenues 1,811,271 1,821,175 1,804,500 1,804,500 0 Other Financing Sources 138,821 607,681 682,242 701,657 0 Total Resources 2,289,479 2,347,106 2,412,181 2,486,742 74,561 Expenditures Sanitation 1,763,548 1,707,996 1,729,939 1,785,085 55,146 DIVISION TOTALS 1,763,548 1,707,996 1,729,939 1,785,085 55,146 Other Financing Uses 31,429 0 Restricted 439,487 365,708 431,360 444,971 13,611 Operating Cash 86,444 241,973 250,882 256,686 5,804 Ending Cash 525,931 607,681 682,242 701,657 19,415 Total Expenses and Cash 2,289,479 2,347,106 2,412,181 2 74,561 Resource Allocation Personal Services 25,599 26,406 20,182 23,789 3,607 Operating Expenses 1,484,549 1,436,426 1,452,738 1,496,001 43,263 700 Capital Outlay 5,600 0 4,500 5,200 0 Debt Service Transfers 0 247,800 0 245,164 0 252,519 0 260,095 7,576 Total Resources 1,763,548 1,707,996 1,729 1,785,085 55,146 AUTHORIZED PERSONNEL Position Heavy Equipment Operator Allocation 2010 -2011 0.40 0.40 2011 -2012 0.40 1 87 Sanitation Fund Public Works Sanitation Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub -Total Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub -Total Total Wages and Benefits OPERATING EXPENSES Professional Services Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies Books, Training, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay DEBT SERVICE Principal Interest Other Total Debt Service TRANSFERS To General Fund To To Total Transfers DIVISION TOTALS 16,895 16,505 13,000 15,325 2,325 78 97 25 25 0 1,140 1,969 500 300 (200) 18,113 18,571 13,525 15,650 2,125 1,280 1,319 1,000 1,195 195 2,263 2,561 3,107 3,883 776 2,797 2,790 1,850 2,223 373 1,146 1,165 700 837 137 7,486 7,835 6,657 8,138 1,481 25,599 26,406 20,182 23,789 3,607 10 16 24 0 (24) 1,308,731 1,257,866 1,277,600 1,316,400 38,800 3,829 3,613 1,838 1,958 120 7,729 6,572 7,295 7,276 (19) 100 200 100 3,147 164,250 165,212 165,881 170,167 4,286 II 1,484, 549 1,436,426 1,452,738 1,496,001 43,263 5,600 4,500 5,200 700 5,600 0 4,500 5,200 700 0 0 0 0 0 247,800 245,164 252,519 260,095 7,576 247,800 245,164 252,519 260,095 7,576 1,763,548 1,707,996 1,729,939 1,785,085 55,146 MK 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 1,044 939 928 928 Feet of Ditch Maintained 34,500 34,500 34,500 34,500 89 Storm Water Utility Combined Summary of Revenues and Expenditures Revenues Storm Water Fees 500,126 507,513 508,124 509,200 1,076 Interest Earnings Proposed Fl. D.E.P. Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Restricted 357,136 330,767 323,913 345,459 21,546 Operating Cash 2,167,165 3,860,225 2 724,652 (1,390,162) Cash Forward 2,524,301 4,190,992 2,438,727 1,070 (1,368,616) Revenues Storm Water Fees 500,126 507,513 508,124 509,200 1,076 Interest Earnings 9,213 90,688 19,000 11,000 (8,000) Fl. D.E.P. 32,328 Other 19,403 (12) Transfers From Half Cent Sales Tax Fund 257,500 230,000 230,000 From Gas Tax Fund 186,000 423,000 143,000 222,000 79,000 From General Fund 1,424,100 374,132 490,160 426,755 (63,405) Total Revenues 2,428,670 1,021,189 670,124 972,200 302,076 Other Financing Sources 497,376 590,399 213,541 212,255 (1,286) Total Resources 5,450,347 5,802,580 3,108,851 2,042,311 (1,066,540) Expenditures 1,259,355 3,363,853 1,444,242 929,168 (515,074) Storm Water Utility 1,259,355 3,363,853 1,444,242 929,168 (515,074) DIVISION TOTALS 1,259,355 3,363,853 1,444,242 929,168 (515,074) Other Financing Uses 594,498 (594,498) Restricted 330,767 323,913 345,459 326,313 (19,146) Operating Cash 3,860,225 2,114,814 724,652 786,830 62,178 Ending Cash 4,190,992 2,438,727 1,070,111 1,113,143 43,032 Total Expenses and Cash 5,450,347 5,802,580 3,108,851 2,042,311 (1,066,540) Resource Allocation Personal Services 275,644 276,181 246,334 233,158 (13,176) Operating Expenses 402,085 374,132 490,160 426,755 (63,405) Capital Outlay 369,145 2,501,190 494,207 57,000 (437,207) Debt Service 212,481 212,350 213,541 212,255 (1,286) Transfers 0 0 0 0 0 Total Resources 1,259,355 3,363,853 1,444,242 929,168 (515,074) HE Storm Water Utility Public Works Storm Water Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 190,886 191,206 161,000 147,288 (13,712) Overtime 626 916 600 600 0 Special Pay 4,298 2,873 3,000 4,400 1,400 Sub -Total 195,810 194,995 164,600 152,288 (12,312) Benefits FICA 14,739 14,566 11,761 11,650 (111) Pension 27,874 28,952 35,172 37,318 2,146 Health and Life Insurance 24,393 25,067 25,455 23,845 (1,610) Worker and Unemploy Comp 12,828 12,601 9,346 8,057 (1,289) Sub -Total 79,834 81,186 81,734 80,870 (864) Total Wages and Benefits 275,644 276,181 246,334 233,158 (13,176) OPERATING EXPENSES Professional Services 4,366 813 109,000 14,799 (94,201) Contract Services 139,718 140,476 150,389 156,800 6,411 Local Travel Communications 953 862 1,195 1,195 0 Postage 212,481 212,350 213,541 212,255 (1,286) Utilities Rentals and Leases 971 812 980 980 0 Insurance 17,976 21,360 15,239 17,661 2,422 Repairs and Maintenance 38,360 12,317 10,000 20,000 10,000 Printing and Publishing 88 218 796 200 (596) Advertising and Promotions 570 2,439 570 600 30 Other Current Charges 189 44 150 150 0 Office Supplies Operating Supplies 18,455 24,332 28,247 33,225 4,978 Books, Training, Memberships 1,576 1,960 2,300 3,500 1,200 Internal Service Charges 178,863 168,499 171,294 177,645 6,351 Total Operating Expenses 402,085 374,132 490,160 426,755 (63,405) CAPITAL OUTLAY Land Buildings Infrastructure Improvements 369,145 2,501,190 494,207 50,000 (444,207) Vehicles E 7,000 7,000 Equipment Total Capital Outlay 369,145 2,501,190 494,207 57,000 (437,207) DEBT SERVICE Principal 109,044 111,840 115,335 118,832 3,497 Interest 103,238 100,311 98,001 93,218 (4,783) Other 199 199 205 205 0 Total Debt Service 212,481 212,350 213,541 212,255 (1,286) TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 1,259,355 3,363,853 1,444,242 929,168 (515,074) 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 equipment are properly maintained for safety and efficiency. • Continue to monitor contractor's performance, to ensure an efficient and effective service facility capable • of handling a high volume of maintenance and repairs. • Continue a strict policy for Department Head approval of non- contract work. • Ensure City vehicles and equipment Issues, Trends, Highlights: are properly inspected and maintained for safety and efficiency to reduce the amount of non - contract work by performing routine preventive maintenance. Continue to review corrective action in cases of vehicle or equipment abuse as reported by contractor. • Continue efforts to improve fleet fuel efficiency by providing mileage reports to Department Heads and researching alternative operating procedures and vehicles. 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 Activity Est. FY -08/09 FY -07/08 FY -06/07 FY -09/10 Number of Vehicle & Equipment 808 861 814 831 Repairs 92 Fleet Maintenance Public Works Fleet Maintenance 93 Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay 0 0 0 0 0 Sub -Total Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp 0 0 Sub -Total 0 0 0 Total Wages and Benefits 0 0 0 0 0 OPERATING EXPENSES Professional Services Contract Services 246,665 241,580 266,000 273,375 7,375 Local Travel Communications 1,188 1,079 1 1 0 Postage Utilities Rentals and Leases Insurance 1,500 800 (700) Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies 1,990 700 1,700 1,700 0 Operating Supplies Books, Training, Memberships Total Operating Expenses 249,843 243,359 270,437 277,112 6,675 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 3,350 2,690 0 Total Capital Outlay 3,350 2,690 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 253,193 246,049 270,437 277,112 6,675 93 Public Utilities Combined Summary of Revenues and Expenses Sewer Utility Sewer Collection 1,372,594 Actual Actual Estimate Budget Increase 2,204,178 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Revenues: 2,351,689 (118,307) Total 5,036,354 5,519,825 15,091,146 Water Utility 2,905,556 3,911,739 3,714,726 3,352,550 (362,176) Sewer Utility 5,375,911 5,000,647 15,702,951 5,016,399 (10,686,552) Total Revenues 8,281,467 8,912,386 19,417,677 8,368,949 (11,048,728) Expenses: Water Utility Water Plant 700,459 1,161,580 1,147,633 856,194 (291,439) Water Distribution 512,678 674,469 765,775 740,543 (25,232) Administrative / Non Div. 1,115,204 1,184,802 1,228,109 1,289,193 61,084 Total 2,328,341 3,020,851 3,141,517 2,885,930 (255,587) Sewer Utility Sewer Collection 1,372,594 1,558,768 2,850,516 1,039,140 (1,811,376) Sewer Treatment 2,114,905 2,204,178 9,770,634 1,835,423 (7,935,211) Administrative / Non Div. 1,548,855 1,756,879 2,469,996 2,351,689 (118,307) Total 5,036,354 5,519,825 15,091,146 5,226,252 (9,864,894) Total Expenses 7,364,695 8,540,676 18,232,663 8,112,182 (10,120,481) Resource Allocation: Personal Services 1,743,112 1,740,254 1,817,444 1,812,988 (4,456) Operating Expenses 3,167,844 2,965,229 3,221,116 3,166,559 (54,557) Capital Outlay 943,262 2,045,468 10,644,034 662,500 (9,981,534) Debt Service 1,396,577 1,396,041 1,421,581 2,014,769 593,188 Transfers 113,900 393,684 1,128,488 455,366 (673,122) Total Resource Allocation: 7,364,695 8,540,676 i8,232,663 8Ji2J82 ( 1 1U,1LU,4tS 1 1) Summary of Authorized Positions 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 I Water Operator - (Part Time) Cross Connection Administrator / GIS Technician 0.50 2010 -2011 2011 -2012 Water Utility 0.50 0.50 Public Utilities Director 0.50 0.50 Utility Plant Division Director 0.50 0.50 Special Projects Manager 0.50 0.50 Water Plant Superintendent 1.00 1.00 Conveyance Division Director 0.50 0.50 Utilities Collection / Distribution Operators 3.00 2.00 Cross Connection Administrator I GIS 1 echnician 0.50 0.50 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 I Water Operator - (Part Time) Cross Connection Administrator / GIS Technician 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 23.70 94 Public Utilities Fund Combined Summary of Revenues and Expenditures Revenues Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Restricted 3,058,004 3,110,440 3,164,912 3,665,321 500,410 Operating Cash 516,553 1,195,260 1,289,771 1,845,755 555,983 Cash Forward 3,574,557 4,305,700 4,454,683 5,511,076 1,056,393 Revenues Grants (3,115) 251,359 1,282,000 0 (1,282,000) Inside City Charges 4,012,838 4,629,144 4,888,463 4,788,944 (99,519) Outside City Charges 2,535,814 2,865,540 3,096,943 3,034,007 (62,936) Cut -in -Fees 8,395 6,275 6,800 6,800 0 Service Charges 117,968 117,947 118,000 118,000 0 Delinquent Charges 173,595 205,472 210,000 210,000 0 Water /Sewer Connection Charges 150,191 8,173 1,200 0 (1,200) Water Cross Connection 1,790 800 700 700 0 Water Impact Fees 25,045 14,820 0 159,143 80,950 76,550 (4,400) Interest Earnings Miscellaneous 61,828 52,388 66,658 49,568 (17,090) Assessments System Development Charges 0 27,187 120,569 88,307 70,880 (17,427) Financed Charges 8,195 0 0 495,576 13,500 9,564,156 13,500 0 0 (9,564,156) Loan Proceeds Transfer from General Fund 1,146,916 0 Total Revenues 8,281,467 8,912,386 19,417,677 8,368,949 (11,048,728) Other Financing Sources 0 10,406 0 0 0 Total Resources 11,856,024 13,228,492 23,872,360 13,880,025 (9,992,335) Expenditures Water Production 700,459 1,161,580 1,147,633 856,194 (291,439) Sewer Treatment 2,114,905 2,204,178 9,770,634 1,835,423 (7,935,211) Distribution and Collection 1,885,272 2,233,237 3,616,291 1,779,684 (1,836,607) Non - Divisional 2,664,059 2,941,681 3,698,105 3,640,882 (57,223) DIVISION TOTALS 7,364,695 8,540,676 18,232,663 8,112,182 (10,120,481) Other Financing Uses 185,629 233,133 128,621 0 (128,621) Restricted 3,110,440 3,164,912 3,665,321 3,715,041 49,719 Operating Cash 1,195,260 1,289,771 1,845,755 2,052,802 207,047 Ending Cash 4,305,700 4,454,683 5,511,076 5,767,843 256,767 Total Expenses and Cash 11,856,024 13,228,492 23,872,360 13,880,025 (9,992,335) Resource Allocation Personal Services 1,743,112 1,740,254 1,817,444 1,812,988 (4,456) Operating Expenses 3,167,844 2,965,229 3,221,116 3,166,559 (54,557) Capital Outlay 943,262 2,045,468 10,644,034 662,500 (9,981,534) Debt Service 1,396,577 1,396,041 1,421,581 2,014,769 593,188 Transfers 113,900 393,684 1,128,488 455,366 (673,122) Totals 7,364,695 8,540,676 18,232,663 8,112,182 (10,120,481) 95 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 and data entry into the GIS system Issues, Trends and Highlights: • Over the last several years, water consumption dropped off fairly dramatically. 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 have accounted for the decreased water use. So far in FY 11, consumption appears to be leveling off. The St. Johns River Water Management District continues to work on the 2010 Water Supply Plan. The draft plan has been delayed while water models are re- run and technical data evaluated. The plan may show 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 FY -09 FY -10 FY -11 (est) FY -12 (est) Million Gallons Treated 839 846 850 860 Miles of distribution system maintained 102 102 102 102 Number of Active Accounts 8,110 8,071 8,050 7,950 Sewer Utility Fund Purpose: The Sewer Collection and Sewer Treatment Divisions operate and maintain wastewater collection, transmission and treatment facilities. These facilities include the treatment plants, lift stations, force mains, gravity mains, services, and the effluent pumping system and outfall force mains which discharge to the St. Johns River. Biosolids, the treated product of wastewater treatment, 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 and data using the GIS system Issues, Trends and Highlights: Construction of the Total Maximum Daily Load (TMDL) improvements to remove nitrogen are currently underway. The TMDL project includes upgrades to Wastewater Treatment Plant #1 to provide nitrogen removal, construction of a force main from Wastewater Treatment Plant #2 to Wastewater Treatment Plant 91, and abandonment of Wastewater Treatment Plant #2. Sludge treatment and odor control upgrades are under design. DEP State Revolving Fund monies are being used to pay for the TMDL improvements at a reduced interest rate. • The operating budget will maintain current levels of service only, and maintain compliance with new and existing regulatory requirements. Workload Data Activity FY09 FY10 FY11 (est.) FY12 (est.) Millions of Gallons Treated 815 763 800 810 Miles of Sewer Lines Maintained 88 89 93 94 *Number of Lift Stations Maintained 32* 33* 33* 33* Sewer Services Maintained 7,463 7,466 7,453 7,565 *Includes stormwater pump station. B Water Utility Fund Water Production Division Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 210,051 207,964 210,145 208,151 (1,994) Overtime 2,555 15,446 1,483 15,928 2,700 18,933 2,700 19,933 0 1,000 Special Pay Sub -Total 228,052 225,375 231,778 230,784 (994) Benefits FICA 16,509 16,415 17,754 17,655 (99) Pension 27,728 31,655 38,346 52,739 14,393 Health and Life Insurance 19,794 19,751 22,260 22,657 397 538 Worker and Unemploy Comp 8,316 7,707 5,560 83,920 6,098 99,149 15,229 Sub -Total 72,347 75,528 Total Wages and Benefits 300,399 300,903 315,698 329,933 14,235 OPERATING EXPENSES Professional Services 5,912 7,445 12,000 10,000 (2,000) Contract Services 191,682 147,240 184,920 180,500 (4,420) Local Travel 158 970 865 1,192 700 1,680 700 1,400 0 (280) Communications 158 259 200 200 0 Postage Utilities 109,478 104,629 119,780 119,000 (780) Rentals and Leases 1,073 1,952 2,660 1,880 (780) Insurance Repairs and Maintenance 21,140 8,875 14,460 14,441 (19) Printing and Publishing 723 1,006 1,300 1,300 0 Advertising and Promotions Other Current Charges 11,700 14,265 12,850 7,100 (5,750) Office Supplies 1,449 1,738 2,000 1,750 (250) Operating Supplies 28,322 34,814 35,547 38,640 3,093 0 Books, Training, Memberships 4,158 4,299 5,350 5,350 Total Operating Expenses 376,923 328,579 393,447 382,261 (11,186) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay DEBT SERVICE Principal Interest Other Total Debt Service 9,825 530,298 431,858 140,000 (291,858) 12,000 0 1,312 1,800 6,630 4,000 (2,630) 23,137 532,098 438,488 144,000 (294,488) 0 0 0 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 DIVISION TOTALS 700,459 1,161,580 1,147,633 856,194 (291,439) •• Sewer Utility Fund Sewer Treatment Division DIVISION TOTALS 2,114,905 2,204,178 9,770,634 1,835,423 (7,9355211) Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 555,217 548,940 566,190 559,813 (6,377) Overtime 7,469 4,966 7,000 7,000 0 Special Pay 45,982 35,231 37,921 38,800 879 Sub -Total 608,668 589,137 611,111 605,613 (5,498) Benefits FICA 44,351 42,935 46,750 46,329 (421) Pension 71,228 82,853 100,414 137,859 37,445 Health and Life Insurance 57,370 58,216 65,482 56,567 (8,915) Worker and Unemploy Comp 21,192 20,216 14,369 15,693 1,324 Sub -Total 194,141 204,220 227,015 256,448 29,433 Total Wages and Benefits 802,809 793,357 838,126 862,061 23,935 OPERATING EXPENSES Professional Services 40,647 203,975 1,571 196,274 7,000 298,499 7,000 243,000 0 (55,499) Contract Services 103 341 300 300 0 Local Travel Communications 6,066 4,982 6,000 5,200 (800) Postage 152 1,487 2,000 800 (1,200) Utilities 514,902 500,510 527,200 486,200 (41,000) Rentals and Leases 2,658 3,882 3,900 3,600 (300) Insurance Repairs and Maintenance 94,178 76,951 60,590 58,462 (2,128) Printing and Publishing 7,912 948 1,000 1,000 0 Advertising and Promotions 13,000 23,774 22,400 20,700 (1,700) Other Current Charges 1,150 1,659 1,500 1,300 (200) Office Supplies Operating Supplies 119,216 119,532 128,232 125,900 (2,332) Books, Training, Memberships 3,601 3,633 4,900 4,900 0 Total Operating Expenses 1,007,560 935,544 1,063,521 958,362 (105,159) CAPITAL OUTLAY Land 4,757 Buildings Infrastructure Improvements 243,155 467,420 7,846,434 (7,846,434) Vehicles Equipment 61,381 3,100 22,553 15,000 (7,553) Total Capital Outlay 304,536 475,277 7 5 868,987 15,000 (7,853,987) 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 2,114,905 2,204,178 9,770,634 1,835,423 (7,9355211) Water Utility Fund Water Distribution Division Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 207,661 211,076 215,236 169,900 (45,336) Overtime 18,840 16,221 13,000 17,000 4,000 Special Pay 15,209 16,189 16,263 14,263 (2,000) Sub -Total 241,710 243,486 244,499 201,163 (43,336) Benefits FICA 17,515 17,881 19,010 15,389 (3,621) Pension 30,143 32,348 39,275 43,047 3,772 Health and Life Insurance 27,567 26,779 30,311 20,109 (10,202) Worker and Unemploy Comp 10,582 10,228 7,451 6,735 (716) Sub -Total 85,807 87,236 96,047 85,281 (10,766) Total Wages and Benefits 327,517 330,722 340,546 286,443 (54,103) OPERATING EXPENSES Professional Services 327 43,440 130 39,596 1,000 52,000 500 50,000 (500) (2,000) Contract Services 1,270 399 800 800 0 Local Travel Communications 5,369 4,024 4,000 4,000 0 Postage 14 2,430 63 2,310 50 2,442 50 2,500 0 58 Utilities Rentals and Leases 2,340 3,750 3,745 3,745 0 Insurance Repairs and Maintenance 32,384 31,338 32,869 33,305 436 Printing and Publishing 965 637 800 800 0 Advertising and Promotions Other Current Charges 457 237 700 700 0 Office Supplies Operating Supplies 91,021 104,754 134,466 155,900 21,434 Books, Training, Memberships 2,277 2,446 2,100 1,800 (300) Total Operating Expenses 182,294 189,684 234,972 254,100 19,128 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay DEBT SERVICE Principal Interest Other Total Debt Service TRANSFERS To To To To Total Transfers DIVISION TOTALS 146,583 120,000 200,000 80,000 2,867 7,480 70,257 (70,257) 2,867 154,063 190,257 200,000 9,743 0 0 0 0 0 0 0 0 0 0 512,678 674,469 765,775 740,543 (25,232) 100 Sewer Utility Fund Sewer Collection Division TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 1,372,594 1,558,768 2 1,039,140 (1,811,376) 101 Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 208,722 205,132 209,308 207,381 (1,927) Overtime 6,533 7,435 6,000 6,000 0 Special Pay 16,818 20,908 18,000 18,000 0 Sub -Total 232,073 233,475 233,308 231,381 (1,927) Benefits FICA 17,005 17,353 17,848 17,701 (147) Pension 27,285 31,494 38,194 52,544 14,350 Health and Life Insurance 25,996 23,339 27,111 25,663 (1,448) Worker and Unemploy Comp 10,028 9,611 6,613 7,263 650 Sub -Total 80,314 81,797 89,766 103,170 13,404 Total Wages and Benefits 312,387 315,272 323,074 334,551 11,477 OPERATING EXPENSES Professional Services 250 1,000 400 (600) Contract Services 323,033 246,034 247,190 270,000 22,810 Local Travel 1,063 1,403 800 800 0 Communications 2,291 2,097 2,560 2,020 (540) Postage Utilities 17 57,022 51,581 59,100 59,100 0 0 Rentals and Leases 1,036 1,744 1,744 1,744 0 Insurance Repairs and Maintenance 30,695 28,360 28,530 28,973 443 Printing and Publishing 1,400 148 833 250 (583) Advertising and Promotions 5,312 5,312 0 Other Current Charges Office Supplies Operating Supplies 29,324 26,837 32,925 31,340 (1,585) Books, Training, Memberships 1,354 1,262 1,146 1,150 4 Total Operating Expenses 447,485 359,466 381,140 401,089 19,949 CAPITAL OUTLAY Land 140,957 Buildings Infrastructure Improvements 612,722 743,073 2,146,302 300,000 (1,846,302) Vehicles 3,500 3,500 Equipment Total Capital Outlay 612,722 884,030 2,146,302 303,500 (1,842,802) DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 1,372,594 1,558,768 2 1,039,140 (1,811,376) 101 Public Utilities Fund Administrative and Non- Divisional Proposed Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) OPERATING EXPENSES Professional Services Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies Books, Training, Memberships Internal Service Charges Total Operating Expenses DEBT SERVICE Utility Revenue Bonds - 1996 Principal Interest Other Utility Revenue Bonds - 2004 Principal Interest Other SRF Utility Revenue 2010 new issues Principal Interest Suntrust - 1999 Revenue Refunding Principal Interest Other Total Debt Service TRANSFERS To General Fund To General Fund -LOAN Total Transfers DIVISION TOTALS 0 4,839 4,301 0 (4,301) 786 285 2,500 500 (2,000) 165,717 176,448 152,083 141,181 (10,902) II 0 14,538 16,500 16,500 0 987,079 955,846 972,652 1,012,566 39,914 1,153,582 1,151,956 1,148,036 1,170,747 22,711 21,506 34,791 882 649,452 600,438 344 21,506 33,662 882 25,806 32,395 885 29,468 21,327 1,432 3,662 (11,068) 547 666,656 583,560 345 683,859 564,135 350 705,364 542,591 353 57,288 306,500 261,987 21,505 (21, 544) 3 57,288 306,500 261,987 70,830 74,107 77,001 79,587 2,586 18,334 15,323 12,150 8,872 (3,278) 0 0 0 0 0 (32,223) 1,396,577 1,396,041 1,396,581 2,014,769 618,188 113,900 186,244 235,928 455,366 219,438 207,440 892,560 0 (892,560) 113,900 393,684 1,128,488 455,366 (673,122) 2,664,059 2,941,681 3,673,105 3,640,882 (32,223) 102 Pension Funds Combined Summary of Revenues and Expenses Expenses: General Pension 486,889 523,524 737,945 740,490 2,545 Police Pension 494,007 542,844 609,699 587,716 (21,983) Total Expenses 980,896 1,066,368 1,347,644 1,328,206 (19,438) Resource Allocation: Personal Services Actual Actual Estimate Budget Increase 1,328,206 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Revenues: 0 0 0 0 0 Transfers 0 0 0 General Pension 1,533,392 1,728,014 1,782,769 2,122,019 339,250 Police Pension 863,467 1,098,696 1,054,726 1,232,311 177,585 Total Revenues 2,396,859 2,826,710 2,837,495 3,354,330 516,835 Expenses: General Pension 486,889 523,524 737,945 740,490 2,545 Police Pension 494,007 542,844 609,699 587,716 (21,983) Total Expenses 980,896 1,066,368 1,347,644 1,328,206 (19,438) Resource Allocation: Personal Services 0 0 0 0 0 Operating Expenses 980,896 1,066,368 1,347,644 1,328,206 (19,438) Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 980,896 1,066,368 1,347,644 1,328,206 (19,438) Summary of Authorized Positions Allocation 2010 -2011 2011 -2012 Pension * Plan Administrator - Duties currently under Finance Department 103 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, 2010 for the General Pension fund was $10,417,807. This represents an increase of $1,204,488 over 2009. • Total Net Assets as of September 30, 2010 for the Police Pension fund was $6,010,957. This represents an increase of $555,851 over 2009. • The City contributions to the General Pension Fund are projected to increase $275,747 in FY 2012. • The City contributions to the Police Pension Fund are projected to increase $141,877 in FY 2012. 104 General Employee Pension Fund Combined Summary of Revenues and Expenditures 105 Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) Cash Forward 8,383,162 9,310,203 10,556,632 11,601,456 1,044,824 Revenues Earnings on Investments 804,894 929,651 870,000 920,000 50,000 Employer Contributions 528,426 599,292 722,769 998,516 275,747 Employee Contributions 200,072 198,363 190,000 203,503 13,503 Other 708 0 Total Revenues 1,533,392 1,728,014 1,782,769 2,122,019 339,250 Other Financing Sources 41,939 Total Resources 9,916,554 11,080,156 12,339,401 13,723,475 1,384,074 Expenditures Benefits Paid Retirement Benefits 435,135 462,801 605,000 597,000 (8,000) Contribution Refunds 32,032 5,606 14,000 20,000 6,000 Subtotal 467,167 468,407 619,000 617,000 (2,000) Operating Expenses 0 Professional Services 8,796 44,173 105,000 105,000 Contract Services 450 125 (325) Insurance 1,983 2,086 2,942 3,000 58 Printing 30 35 100 100 0 Office Supplies 500 500 0 Books, Training 1,637 1,464 2,200 5,000 2,800 Internal Service Charges 7,276 7,359 7,753 9,765 2,012 Subtotal 19,722 55,117 118,945 123,490 4,545 DIVISION TOTALS 486,889 523,524 737,945 740,490 2,545 Other Financing Uses 119,462 Ending Cash 9,310,203 1,381,529 12,982,985 11,601,456 10,556,632 Total Expenses and Cash 9,916,554 11,080,156 12,339,401 13,723,475 1,384,074 Resource Allocation Personal Services Operating Expenses 486,889 523,524 737,945 740,490 2,545 Capital Outlay Debt Service Transfers Total Resources 486,889 523,524 737,945 740,490 2,545 105 Police Employee Pension Fund Combined Summary of Revenues and Expenditures Cash Forward Revenues Insurance Premium Tax Sec 185 Earnings on Investments Employer Contributions Employee Contributions Other Total Revenues Other Financing Sources Total Resources Expenditures Benefits Paid Retirement Benefits Contribution Refunds Subtotal Operating Expenses Professional Services Contractual Services Insurance Printing Office Supplies Internal Service Charges Books, Training Subtotal Transfers DIVISION TOTALS Other Financing Uses Ending Cash Total Expenses and Cash Resource Allocation Personal Services Operating Expenses Capital Outlay Debt Service Transfers Total Resources Actual Actual Estimate Budget Increase 2008 -2009 2009 -2010 2010 -2011 2011 -2012 (Decrease) 5,576,869 5,955,962 6,094,725 6,539,752 445,027 86,433 88,806 88,500 88,500 0 431,869 589,236 490,000 520,000 30,000 256,474 339,471 398,226 540,103 141,877 88,691 81,183 78,000 83,708 5,708 0 863,467 1,098,696 1,054,726 1,232,311 177,585 9,633 6,449,969 7,054,658 7,149,451 7,772,063 622,612 474,002 490,492 520,205 513,500 (6,705) 3,440 7,981 10,000 6,000 (4,000) 477,442 498,473 530,205 519,500 (10,705) 9,746 38,650 70,025 55,000 (15,025) 0 1,983 2,086 2,942 3,000 58 10 12 12 20 8 180 180 0 3,454 3,623 4,135 5,016 881 1,372 2,200 5,000 2,800 16,565 44,371 79,494 68,216 (11,278) 494,007 542,844 609,699 587,716 (21,983) 417,089 5,955,962 6,094,725 6,539,752 7,184,347 644,595 6,449,969 7,054,658 7,149,451 7,772,063 622,612 494,007 542,844 609,699 587,716 (21,983) 494,007 542,844 609,699 587,716 (21,983) 106 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. 107 City of Atlantic Beach Schedule of Intenfund Transfers Operating Budget Fiscal Year 2012 Water Utility Sanitation Debt Service Sewer Utility 1 _( General Fund Gas Tax Capital Projects Half Cent Sales Tax Storm Water 108 Transfer Transfer In Out General Fund From Water Utility 193,840 From Sewer Utility 261,526 From Sanitation Fund 260,095 From Convention Development Tax Fund 72,000 Local Option Gas Tax Fund To Storm Water Utility Fund 222,000 To Debt Service 71,000 Half Cent Sales Tax Fund Governmental Capital Projects Fund 500,000 To Storm Water Utility Fund 230,000 Debt Service Fund From Local Option Gas Tax Fund 71,000 Convention Development Tax Fund To General Fund 72,000 Water Utility Fund To General Fund 193,840 Sewer Utility Fund To General Fund 261,526 Sanitation Fund To General Fund 260,095 Governmental Capital Projects Half Cent Sales Tax Fund 500,000 Storm Water Utility From Haff Cent Sales Tax Fund 230,000 From Local Option Gas Tax Fund 222,000 Total Transfers 1,810,461 1,810,461 Water Utility Sanitation Debt Service Sewer Utility 1 _( General Fund Gas Tax Capital Projects Half Cent Sales Tax Storm Water 108 City of Atlantic Beach, Florida Schedule of Capital Outlay Fiscal Year 2011/2012 Land, Equipment, Buildings & Computers & Infrastructure Software Vehicles Total City Administration Information Technology Desktops and Laptops $10,000 $10,000 New Enterprise Application Server 50,000 50,000 Server - Document Archive 15,000 15,000 Server - Utilities 10,000 10,000 Server - Domain Controller 10,000 10,000 Network Upgrades 7,000 7,000 Chambers Phone System 5,000 5,000 Total City Administration 107,000 107,000 General Government Energy Grants Retrofit HVAC Systems $190,414 190,414 New Hybrid Vehicle Upgrades (5) $35,110 35,110 Capital Projects New Police Building Construction 4,336,328 4,336,328 Total General Government 4,526,742 35,110 4,561,852 Public Safety Police Administration Copier 12,000 12,000 Florida Contraband Forfeiture Surveillance Equipment 4,000 4,000 Lifeguards Towers 6,000 6,000 Code Enforcement Truck 15,000 15,000 Total Public Safety 37,000 37,000 Public Works Streets Division Mowers (2) 22,000 22,000 Truck 15,000 15,000 Local Option Gas Tax Sidewalks & Curbs 25,000 25,000 Sanitation 30 Yard Roll -Off Container 5,200 5,200 Stormwater East Coast Drive Drainage Improvements 50,000 50,000 Hydro Seeder 7,000 7,000 Total Public Works 75,000 34,200 15,000 124,200 109 City of Atlantic Beach, Florida Schedule of Capital Outlay Fiscal Year 2011/2012 110 Land, Equipment, Buildings & Computers & Infrastructure Software Vehicles Total Parks and Recreation Maintenance Howell Park Bridges $25,000 $25,000 Bull Park Playground Equipment 40,000 40,000 Total Parks and Recreation 65,000 65,000 Water Utility Water Production Rehab Interior of Elevated Tank # 1 40,000 40,000 Rehab Interior of Ground Storage Tank at WP # 2 40,000 40,000 Recoat Ground Storage Tanks at Water Plant # 3 (2) 60,000 60,000 Chlorinator at WTP # 1 4,000 4,000 Water Distribution Water Main on 12th St. Between Ocean Dr. & Beach Ave. 60,000 60,000 Water Main on Ocean Blvd. Between 14th St. & 15th St. 140,000 140,000 Total Water Utility 340,000 4,000 344,000 Sewer Utility Sewer Collection Rehab Sewer in Area B 300,000 300,000 Tapping Machine 3,500 3,500 Sewer Treatment Sludge Roll On /Roll Off Container 15,000 15,000 Total Sewer Utility 300,000 18,500 318,500 Grand Total $5,306,742 $200,700 $50,110 $5,557,552 110 City of Atlantic Beach 4,823,259 Schedule of Available Cash Balances 2,910,357 Major Funds Convention Development Tax 17,277 FY -2012 FY -2012 Utility Rate Reserve for Utility Total Remaining Projected 25% Operating Stabilization Customer In Trust or Renewal and Debt Service Restricted Available Ending Balance Reserve Fund Deposits Designated Replacement Reserve Cash Cash General Fund 4,823,259 2,610,357 300,000 2,910,357 1,912,902 Convention Development Tax 17,277 0 17,277 Gas Tax 108,954 0 108,954 1/2 Cent Sales Tax 77,880 0 77,880 Building Department 68,273 63,438 63,438 4,835 Public Utilities 5,767,843 958,728 400,000 522,605 500,000 1,333,707 3,715,041 2,052,802 Storm Water Utility 1,113,143 164,978 161,335 326,313 786,830 Sanitation 701,657 444,971 444,971 256,686 Debt Service 72,234 72,234 72,234 0 Miscellaneous funds 137,961 134,594 134,594 3,367 Pension Trust Funds 20,167,332 20,167,332 20,167,332 0 Totals 1 33,055,8141 4,242,473 400,000 522,605 20,601,926 500,000 1,567,2761 27,834,2801 5,221,534 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. 112 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.) 113 City of Atlantic Beach Element- Object Classifications 34 -00 Other Contractual Services (coat.) Infrastructure repairs also included in this classification are, for example: Point repairs to lines Pump and motor repairs Chlorinator replacement parts Fence repairs 34 -OX 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. 114 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. 115 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. 116 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. 117 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. 118 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. 119 City of Atlantic Beach Long -Term Financial Plan Fiscal Year 2011 -2012 120 City of Atlantic Beach Long Term Financial Plan Projection Summary General Fund Cash Balance Forward Revenues Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeitures Miscellaneous Revenues Interfund Transfers Total Revenues Other Financing Sources Total Resources Expenditures by Department Proposed Actual Actual Estimate Budget Proj. Proj. Proj. Proj. Proj. Proj. Proj. Proj. Proj. FY -09 FY -10 FY -11 FY -12 FY -13 FY -14 FY -15 FY -16 FY -17 FY -18 FY -19 FY -20 FY -21 5,506,925 2,858,043 3,981,530 4,823,259 4,823,256 4,701,731 4 4,678 487 4,768,721 4795 512 4,832,036 4 882 084 4,992,833 5,251,069 5,387,056 5,215,415 5,012,196 5,162,473 5,317,255 5,476,679 5,640,883 5,810,010 5,984,208 6,163,630 6,348,432 6,538,774 907,771 920,033 950,945 950,770 979,193 1,008,467 1,038,617 1,069,669 1,101,651 1,134,590 1,168,515 1,203,456 1,239,442 1,676,512 1,450,744 1,500,905 1,520,848 1,577,533 1,636,361 1,697,414 1,760,777 1,826,538 1,894,789 1,965,626 2,039,147 2,115,455 2,184,036 2,106,402 2,147,474 2,219,228 2,285,278 2,353,302 2,423,358 2,495,508 2,569,814 2,646,342 2,725,156 2,806,327 2,889,925 86,682 111,162 75,035 72,400 74,572 76,809 79,113 81,487 83,931 86,449 89,043 91,714 94,466 61,168 207,083 148,328 120,524 142,497 144,343 146,951 149,382 156,046 158,095 162,337 166,037 153,606 366,700 638,848 1,381,007 787,461 903,663 937,130 971,856 1,007,888 1,045,277 1,084,073 1,124,330 1,166,104 1,209,453 10,533,938 10,821,328 11,419,109 10,683,427 11,125,210 11,473,667 11,833,989 12,205,593 12,593,267 12,988,546 13,398,637 13,821,217 14,241,122 16,040,863 13,703,302 15,400,639 15,506,686 15,948,465 16,175,398 16,555,110 16,884,080 17,361,988 17,784,059 18,230,673 18,703,301 19,233,955 Governing Body 41,585 42,764 41,876 41,986 42,206 42,433 42,666 42,907 43,156 43,412 43,675 43,947 44,227 City Administration 2,474,243 2,236,513 2,479,158 2,531,320 2,639,858 2,705,158 2,796,011 2,857,506 2,943,731 3,029,779 3,136,749 3,231,738 3,314,852 Planning and Zoning 202,960 197,317 215,305 194,870 201,436 206,236 212,741 219,456 227,889 233,548 240,940 248,573 256,455 Public Safety 4,590,349 4,296,664 4,583,977 4,769,067 5,021,539 5,171,521 5,342,897 5,506,557 5,705,785 5,877,918 6,068,826 6,255,075 6,413,042 PublicWorks - Streets 1,454,048 1,450,059 1,563,234 1,582,984 1,734,011 1,696,626 1,810,825 1,775,659 1,879,184 1,924,454 1,979,528 2,003,466 2,065,330 Parks and Recreation 1,090,872 1,013,527 1,120,233 1,107,715 1,129,170 1,129,181 1,163,286 1,199,522 1,236,927 1,296,540 1,315,401 1,346,554 1,389,040 General Government 2,994,350 484,928 573,597 455,488 478,514 503,123 508,197 513,753 529,806 546,372 563,469 581,115 599,326 Total Expenditures 12,848,407 9,721,772 10,577,380 10,683,430 11,246,734 11,454,278 11,876,623 12,115,359 12,566,476 12,952,023 13,348,589 13,710,468 14,082,272 Revenues Less Expenditures - 2,314,469 1,099,556 841,729 -3 - 121,525 19,390 - 42,634 90,234 26,791 36,524 50,048 110,749 158,849 Other Financing Uses Total Cash Reserves 2,858,043 3,981,530 4,823,259 4,823,256 4,701,731 4,721,121 4678,487 4768,721 4,795,512 4,832,036 4,882,084 4,992,833 5,151,682 Restricted Cash 2,760,836 2,643,232 2,800,345 2,910,358 2,988,709 3,067,347 3,158,680 3,242,799 3,334,796 3,429,768 3,527,815 3,629,041 3,733,553 Unrestricted Cash 97,207 1,338,298 2,022,914 1,912,898 1,713,022 1,653,774 1,519,807 1,525,922 1,460,716 1,402,268 1,354,269 1,363,792 1,418,129 Total Exp. & Cash Reserves 16,040,863 13,703,302 15,400,639 15,506,686 15,948,465 16,175,398 16,555,110 16,884,080 17,361,988 17,784,059 18,230,673 18,703,301 19,233,955 Resource Allocation Personal Services 6,698,347 6,396,388 6,710,616 7,203,012 7,399,784 7,634,800 7,877,606 8,128,471 8,387,677 8,655,515 8,932,286 9,218,305 9,513,897 Operating 3,144,996 2,976,541 3,290,764 3,238,418 3,355,051 3,434,587 3,557,115 3,642,724 3,751,506 3,863,557 3,978,974 4,097,859 4,220,315 Capital Outlay 434,048 260,305 444,000 242,000 491,900 384,890 441,902 344,164 427,293 432,951 437,328 394,304 348,061 Transfers Out 2,571,016 88,538 132,000 0 0 0 0 0 0 0 0 0 0 Total Expenditures 12,848,407 9,721,772 10,577,380 10,683,430 11,246,734 11,454,278 11,876,623 12,115,359 12,566,476 12,952,023 13,348,589 13,710,468 14,082,272 N City of Atlantic Beach Total Revenues and Expenditures General Fund y16 0 14 12 10 LM Em RE 0 K II3 N N N N TO 'Alp m3Salary =Operating ®Capital =Transfers - -Revenues 122 CITY OF ATLANTIC BEACH Long Term Financial Plan Financial Projection Summary Gas Tax Fund N w Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj FY -09 FY -10 FY -11 FY -12 FY -13 FY -14 FY -15 FY -16 FY -17 FY -18 FY -19 FY -20 FY -21 Cash Balance Forward 220,075 222,381 76,633 77,342 108,954 144,686 183,309 253,371 265,193 287,520 320,820 365,575 422,283 Revenues Local Option Gas Taxes 466,220 462,688 465,000 471,612 481,044 490,665 500,478 510,488 520,698 531,112 541,734 552,569 563,620 Interest Earnings 671 2,895 900 1,000 2,724 3,617 4,583 6,334 6,630 7,188 8,021 9,139 10,557 Other Revenues Total Revenue 466,891 465,583 465,900 472,612 483,768 494,282 505,061 516,822 527,328 538,300 549,754 561,708 574,177 Expenses Operating 178,750 117,059 228,691 123,000 80,000 80,000 121,000 180,000 180,000 180,000 180,000 180,000 180,000 Capital 0 0 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Transfers 259,500 491,500 211,500 293,000 343,036 350,659 289,000 300,000 300,000 300,000 300,000 300,000 300,000 Total Expenses 438,250 608,559 465,191 441,000 448,036 455,659 435,000 505,000 505,000 505,000 505,000 505,000 505,000 Net Change in Cash Balance 28,641 - 142,976 709 31,612 35,732 38,623 70,061 11,822 22,328 33,300 44,754 56,708 69,177 Net Change in Working Capital 26,335 2,772 Ending Cash Balance 222,381 76,633 77,342 108,954 144,686 183,309 253,371 265,193 287,520 320,820 365,575 422,283 491,460 Restricted 222,381 76,633 77,342 108,954 144,686 183,309 253,371 265,193 287,520 320,820 365,575 422,283 491,460 Designated Unrestricted 0 0 0 0 0 0 0 0 0 0 0 0 0 N w City of Atlantic Beach Total Revenues and Expenditures Gas Tax Fund N 700 a c R N 7 O t H MEN • I E 500 300 200 100 0 N �� X ek e Operating ®Capital =Transfers Revenues 124 CITY OF ATLANTIC BEACH Long Term Financial Plan Financial Projection Summary Sanitation Utility Unrestricted 86,444 180,682 250,882 256,686 250,122 232,797 222,687 220,604 27,419 40,064 63,458 98,668 146,834 N Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj FY -09 FY -10 FY -11 FY -12 FY -13 FY -14 FY -15 FY -16 FY -17 FY -18 FY -19 FY -20 FY -21 Cash Balance Forward 339,387 525,931 607,681 682,242 701,657 715,055 718,655 730,446 751,286 582,096 619,860 669,549 732,287 Revenues Charges For Services 1,791,797 1,772,172 1,770,000 1,770,000 1,840,800 1,914,432 2,010,154 2,110,661 2,216,194 2,327,004 2,443,354 2,565,522 2,693,798 Commercial Franchise Fees 22,500 26,697 23,500 23,500 23,500 23,500 23,500 23,500 23,500 23,500 23,500 23,500 23,500 Construction Debris / Misc -4,069 0 0 0 0 0 0 0 0 0 0 0 Grant Proceeds / Fema Interest Earnings 1,043 22,306 11,000 11,000 14,033 14,301 14,373 14,609 15,026 11,642 12,397 13,391 14,646 Total Revenue 1,811,271 1,821,175 1,804,500 1,804,500 1,878,333 1,952,233 2,048,027 2,148,770 2,254,720 2,362,146 2,479,251 2,602,413 2,731,944 Expenses Personal Services 25,599 26,406 20,182 23,789 24,628 25,629 26,671 27,756 28,885 30,061 31,285 32,559 33,885 Operating 1,484,549 1,436,426 1,452,738 1,496,001 1,567,209 1,641,870 1,720,152 1,802,235 1,888,304 1,978,555 2,073,194 2,172,436 2,276,507 Capital 5,600 0 4,500 5,200 5,200 5,200 5,200 5,200 205,200 5,200 5,200 5,200 5,200 Debt 0 0 0 0 0 0 0 0 0 0 0 0 0 Transfers 247,800 245,164 252,519 260,095 267,898 275,935 284,213 292,739 301,521 310,567 319,884 329,481 339,365 Total Expenses 1,763,548 1,707,996 1,729,939 1,785,085 1,864,935 1,948,633 2,036 236 2,127,930 2,423,910 2,324,383 2,429,562 2,539,675 2,654,957 Net Change in Cash Balance 47,723 113,179 74,561 19,415 13,398 3,600 11,791 20,840 - 169,190 37,763 49,689 62,738 76,986 Net Change in Working Capital 138,821 31,429 Ending Cash Balance 525,931 607,681 682,242 701,657 715,055 718,655 730,446 751,286 582,096 619,860 669,549 732,287 809,273 Restricted 439,487 426,999 431,360 444,971 464,934 485,858 507,759 530,682 554,678 579,796 606,091 633,619 662,439 Unrestricted 86,444 180,682 250,882 256,686 250,122 232,797 222,687 220,604 27,419 40,064 63,458 98,668 146,834 N City of Atlantic Beach Total Revenues and Expenses Sanitation Fund N 3,000 0 2,500 2,000 1,500 500 E �O �O �O �O �O �O �O �O �O �O �O �O �O Personal Services ®Operating ®Capital =Transfers , Revenues 126 CITY OF ATLANTIC BEACH Long Term Financial Plan Financial Projection Summary Storm Water Utility N J Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj FY-09 FY -10 FY -11 FY -12 FY -13 FY -14 FY -15 FY -16 FY -17 FY -18 FY -19 FY -20 FY -21 Cash Balance Forward 2,524,301 4,190 992 2,438,727 1 070,111 1,113,143 1 116 781 1,072,186 590,446 787,710 812,551 1,163,508 1,522,093 1,888,445 Revenues Charges for Services Storm Water Fees 500,126 507,513 508,124 509,200 624,476 643,210 758,907 781,674 805,124 829,278 854,156 879,781 906,174 Total Charges for Services 500,126 507,513 508,124 509,200 624,476 643,210 758,907 781,674 805,124 829,278 854,156 879,781 906,174 Grant Proceeds 32,328 Interest Earnings 9,213 90,688 19,000 11,000 21,940 22,336 21,444 11,809 15,754 16,251 23,270 30,442 37,769 Transfer In - Gas Tax 186,000 423,000 143,000 222,000 271,000 280,000 289,000 300,000 300,000 300,000 300,000 300,000 300,000 Transfer In - 112 Cent Tax 257,500 230,000 240,000 205,000 155,000 180,000 180,000 205,000 205,000 205,000 205,000 Transfer In - General Fund 1,424,100 Other Revenues 19,403 -12 Total Revenue 2,428,670 1,021,189 670,124 972,200 1,157,416 1,150,546 1,224,350 1,273,483 1,300,878 1,350,529 1,382,426 1,415,223 1,448,943 Expenses Personal Services 275,644 276,181 246,334 233,158 237,381 245,004 252,879 261,018 269,428 278,120 287,102 296,386 305,983 Operating 402,085 374,132 490,160 426,755 439,558 452,744 466,327 480,317 494,726 509,568 524,855 540,600 556,818 Capital 369,145 2,501,190 494,207 57,000 265,000 285,000 775,000 123,000 300,000 0 0 0 0 Debt 212,481 212,350 213,541 212,255 211,839 212,393 211,884 211,884 211,884 211,884 211,884 211,884 211,884 Transfers Total Expenses 1,259,355 3,363,853 1 3 444,242 929,168 1,153,778 1,195,141 1,706,090 1,076,218 1,276,038 999,571 1,023,841 1,048,871 1,074,685 Net Change in Cash Balance 1,169,315 - 2,342,664 - 774,118 43,032 3,638 - 44,595 - 481,740 197,264 24,840 350,957 358,585 366,352 374,258 Net Change in Working Capital - 497,376 - 590,399 594,498 Ending Cash Balance 4,190,992 2,438,727 1,070,111 1,113,143 1,116,781 1,072,186 590 5 446 787,710 812,551 1,163,508 1,522,093 1,888,445 2,262,703 Restricted 390,877 384,023 405,569 386,423 390,680 395,882 401,247 406,779 412,484 418,367 424,434 430,692 437,145 Designated Unrestricted 3 2,054,704 664,543 726,720 726,101 676,304 189,200 380,932 400,067 745,141 1,097,659 1,457,753 1,825,558 N J City of Atlantic Beach Total Revenues and Expenditures Storm Water Utility 4 -F N C O 2 7 u 2 A N O ^N N Nt N N N N ^ rp �^ �p �p �p �p �p 'A T 'A T �p �p �p �O �O �O �O ek =Salary ®Operating ®Capital =Debt =Transfers —<- .. 128 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 -09 FY -10 FY -11 FY -12 FY -13 FY -14 FY -15 FY -16 FY -17 FY -18 FY -19 FY -20 FY -21 Cash Balance Forward 997,262 720,685 348,168 161,668 77,880 101,674 264,998 454,208 674,961 873,003 1,063,275 1,270 944 1,536,563 Revenues Tax Proceeds 629,680 611,206 635,000 645,712 658,626 671,799 685,235 698,939 712,918 727,177 741,720 756,555 771,686 Interest 2,038 13,059 6,000 500 1,168 1,525 3,975 6,813 10,124 13,095 15,949 19,064 23,048 Grant Proceeds / Other Misc. Total Revenue 631,718 624,265 641,000 646,212 659,794 673,324 689,210 705,753 723,043 740,272 757,669 775,619 794,734 Expenses Operating Expenses 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 Capital 89,923 29,500 40,000 40,000 40,000 40,000 Transfer to Capital Projects Fund 330,000 1,000,000 798,000 500,000 Transfer to Stormwater Utility 257,500 230,000 240,000 205,000 155,000 180,000 180,000 205,000 205,000 205,000 205,000 Transfer to Debt Service 276,000 185,000 185,000 185,000 185,000 185,000 185,000 185,000 185,000 Total Expenses 677,423 1,000,000 827,500 730,000 636,000 510,000 500,000 485,000 525,000 550,000 550,000 510,000 510,000 Net Change in Cash Balance - 45,705 - 375,735 - 186,500 - 83,788 23,794 163,324 189,210 220,753 198,043 190,272 207,669 265,619 284,734 Net Change in Working Capital - 230,872 3,218 Ending Cash Balance 720,685 348,168 161,668 77,880 101,674 264,998 454,208 674,961 873,003 1,063,275 1,270,944 1,536 563 1,821,297 Restricted 0 0 0 0 0 0 0 0 0 0 0 0 0 Designated Unrestricted 720,685 348,168 161,668 77,880 101,674 264,998 454,208 674,961 873,003 1,063,275 1,270,944 1,536,563 1,821 N City of Atlantic Beach Total Revenues and Expenditures Half Cent Sales Tax 900 800 - -- -- - -- 700 - -- -- 600 500 - - - 400 300 - -- 200 -- 100 0- O °� O �� =Transfers Opera ®Capi Reve 130 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 -09 FY -10 FY -11 FY -12 FY -13 FY -14 FY -15 FY -16 FY -17 FY -18 FY -19 FY -20 FY -21 Cash Balance Forward 3,574,557 4,305,700 4,454,683 5,511,076 5,767,842 5,808,110 5,543,450 5,468 331 5,530 311 4,938,679 4 525 839 4,534,599 4 399 862 Revenues - 185,629 - 222,727 - 128,621 0 0 0 0 0 0 0 0 0 0 Charges For Services 6,548,652 7,494,684 7,985,406 7,822,951 8,057,640 8,299,369 8,548,350 8,804800 9,068,944 9,341,013 9,527,833 9,718,390 9,912,757 Assessments /Impact Fees 173,804 100,618 81,807 64,380 63,736 63,099 62,468 61,843 61,225 60,612 60,006 59,406 58,812 Other Revenues 1,559,011 1,317,084 11,350,464 481,618 480,579 474,275 464,585 454 „529 447,400 436,850 423,173 414,412 408,131 Total Revenue 8,281,467 8,912,386 19,417,677 8,368,949 8,601,954 8,836,743 9,075,403 9,321,173 9,577,569 9,838,475 10,011,012 10,192,208 10,379,701 Expenses Personal Services 1,743,112 1,740,254 1,817,443 1,812,989 1,879,915 1,955,015 2,033,143 2,114,422 2,198,979 2,286,948 2,378,468 2,473,684 2,572,746 Operating 3,167,854 2,965,229 3,221,117 3,166,559 3,278,660 3,395,093 3,516,049 3,641,729 3,772,345 3,908,121 4,049,289 4,196,101 4,348,816 Capital 943,262 2,045,468 10,644,034 662,500 759,000 1,080,000 995,000 870,000 1,535,000 1,370,000 855,000 910,000 455,000 Debt 1,396,577 1,396,041 1,421,581 2,014,769 2,008,346 2,010,098 1,918,685 1,917,892 1,919,121 1,912,740 1,915,048 1,910,536 1,908,221 Transfers 113,900 393,684 1,128,488 455,366 635,766 661,196 687,644 715,150 743,756 773,506 804,446 836,624 870,089 Total Expenses 7,364,705 8,540,676 18,232,663 8,112,183 8,561,687 9,101,403 9,150,522 9,259,193 10,169,201 10,251,315 10,002,252 10,326,945 10,154,873 Net Change in Cash Balance 916,762 371,710 1,185,014 256,766 40,268 - 264,660 - 75,119 61,980 - 591,632 - 412,840 8,760 - 134,738 224,828 Net Change Working Capital - 185,629 - 222,727 - 128,621 0 0 0 0 0 0 0 0 0 0 Ending Cash Balance 4,305,690 4,454,683 5,511,076 5,767,842 5,808,110 5,543,450 5,468,331 5,530,311 4,938,679 4,525,839 4,534 599 4,399,862 4 624 690 Restricted 3,150,470 3,127,091 3,665,321 3,715,042 3,804,898 3,859,139 3,915,522 3,974,138 4,035,083 4,098,457 4,164,364 4,232,915 4,304,226 Designated 0 0 0 0 0 0 0 0 0 0 0 0 0 Unrestricted 1,155,220 1,327,592 1,845,755 2,052,801 2,003,211 1,684,310 1,552,809 1,556,173 903,596 427,382 370,235 166,946 320,464 w City of Atlantic Beach Total Revenues and Expenses Public Utilities y 25 0 20 - 15 10 5 0 o N� �� �`�' �`� ��` � ��O �� �`� �°� d ti � �� - �o �� ��o 'AT 'AT J �o �� ��o �� ��o ��o �� 1 � � ek � e< � e Personal Services Operating Expenses =Debt Service =Transfers ®Capital Outlay Revenue I 132