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Annual Operating Budget FY 2012-2013 - v
City of Atlantic Beach, Florid - 1,...1-\li :/".1 A ''''r .‘0 (Jr i i : A z c!) S 1\ .00'4 Alai, ii:?:14100, \ .. A 4 .11-1 t' ,c) ij -ri 4P%jt 0 .F' 1 9 Annual Budget 012 — 2013 City of Atlantic Beach, Florida Annual Budget 2012 - 2013 Mayor Louis M. Borno City Commission Jonathan Daugherty - Jr) Maria Mark . , Carolyn Woods Mark Beckenbach City Attorney Alan C. Jensen - f- City Manager Jim R. Hanson. City Clerk Donna L. Bartle City of Atlantic Beach Annual Budget Fiscal Year 2012-2013 Table of Contents Introduction Budget Message I-VI Calendar 1 Ad Valorem Tax Millage Resolution 2 Budget Ordinance 3 Combined Summary of All Funds, Revenues and Expenditures 4 Combined Summary of Expenditures by Department 5 Graph of Total Revenues and Expenses by Fund Type 6 Citywide Organizational Charts 7-14 Graph of General Fund Revenues and Expenses 15 Graph of Where Your Tax Dollar Goes 16 Schedule and Graph of 2011 Local Millage Rates 17 Schedule and Graph of Ten Years of Millage History 18 Combined Summary of Revenues and Expenditures General Fund 19 General Fund Revenues 20-21 Summary of General Fund Expenditures by Division 22 Summary of Special Revenue Funds 23 Summary of Enterprise Funds 24 Summary of Trust and Agency Funds 25 Governing Body Summary of Governing Body 27 City Commission 28-29 City Administration Summary of City Administration 31 City Clerk 32 City Manager 34 Finance 36 Information Technology 38 Human Resources 40 Legal Counsel 42 General Government Summary of General Government 45 General Government Non-Departmental 46 Convention Development Tax 48 Half Cent Discretionary Sales Tax 50 Debt Service 52 Miscellaneous Grants 54 Governmental Capital Project Fund 56 Planning, Zoning and Building Summary of Planning, Zoning and Building 59 Planning and Zoning 60 Community Development Block Grant 62 Building 64 Tree Protection 68 Public Safety Summary of Public Safety 71 Police 72 Administration 74 Patrol 75 Crime Suppression Unit 76 Investigations 77 Dispatch 78 Animal Control 79 Police School Guards 80 Police Grant Funds 81 Police Special Revenue Fund 83 Fire Department Summary of Fire Department 85 Fire Control &Rescue 87 Lifeguards 88 Code Enforcement 89 Parks and Recreation Summary of Parks and Recreation 91 Location of City Parks 92 Parks Programs and Special Events 93 Park Maintenance and Improvements 95 Public Works Summary of Public Works 97 Public Works Administration 98 Street and Road Maintenance 100 Local Option Gas Tax 102 Sanitation 104 Storm Water Utility 107 Fleet Maintenance 110 Public Utilities Summary of Public Utilities 113 Administrative 117 Water Production 118 Water Distribution 119 Sewer Collection 120 Treatment Division 121 Pension Funds Summary of Pension Funds 123 General Employee Pension 125 Police Employee Pension 126 Supplemental Information Budget Policy Highlights 127 Schedule of Inter-fund Transfers 128 Schedule of Cash Balances 129 Certification of Taxable Value 130-131 Schedule of Capital Outlay 132-134 Element Object Classifications, Account Descriptions 135-142 Long Term Financial Plan 143-156 Glossary 157-162 1tAii " -. tcs r 'i EirtiW' Budget Message To: The Honorable Mayor and City Commission From: Jim Hanson, City Manager Date: September 25,2012 It is again with great pleasure that I set forth the newly adopted budget for This bud t is balanced a 25% the Fiscal Year beginning October 1, 2012. This budget is balanced and and maintains maintains a twenty-five percent (25%) operating reserve for each major fund re r�'` i c y major in accordance with the policy set by the City Commission. livid. The United States continues in a severe economic downturn that has lasted over four years. The same economic factors that have affected other cities across the country have also affected Atlantic Beach. These include lower property values, lower revenues from several other sources, and largeltlarttfc Beach as in increases in health insurance and pension costs. Atlantic Beach is in better better economic shape shape than most other cities across the country although the strain from the than most other ides continued economic downturn is having an effect. Four vacant positions clame to conservative were eliminated from the current FY-2012 budget and two more have been bud etln with a long taken out of the budget for FY-2013. However, major service levels have term.focus. been maintained in accordance with preferences expressed by the City Commission in the recent strategic planning workshops. Revenues Atlantic Beach has maintained strong fund balances in each of the operating funds. These can he spent for one-time expenses and capital projects as needed, but should not be drawn upon to pay for continuing operating The Property Digest expenses. The ten-year projections show limited revenues particularly in the has dropped again and General Fund, which has paid the largest part of the increased cost for health r evenues next year insurance and pensions. The Property Tax Digest has dropped again and will be lower than in any this budget is balanced using the same tax rate used for FY2012. The of tda `ct v`'years' property tax revenues will be below amounts collected in any of the past five years. Several other General Fund revenue sources, which arc beyond the control I of the City Commission to change, are anticipated to remain level or have slight increases next year although they remain well below amounts received in the FY 06-FY 08 timeframe. These include Municipal Revenue Sharing, Half-Cent Sales Tax and interest revenues. Water and sewer expenses are decreasing as a result of the consolidation and Sewer system costs have modernization of the Wastewater Treatment Plant in connection with the decreased and rates can plant upgrades to meet new environmental regulations. Because of the cost remain stable for the decreases, rates can remain stable in FY-2013 and possibly even through next two years. FY-2014. Sanitation rates are budgeted to increase in the upcoming year by approximately 3.2%. Rates have not been increased since 2008 although the City's costs for hauling and collection have gone up and revenues have declined due to commercial customers reducing services or closing. The final amount of a rate increase will be determined as more information regarding the pending tippage fee charges made to the City of Jacksonville gets resolved. The City Commission added to the Budget a Storm Water Fee increase of $1.50 per equivalent residential unit. The purpose of this increase was to eliminate the transfer of Gas Taxes so that those funds could be spent on street maintenance and improvements. The City recently completed an update to the Stormwater Master Plan which laid out major capital projects over the next ten years. Most of these can be funded over the next ten years if additional Half-Cent Sales Tax funds are transferred in future years. Strategic Plan Goals, Strategies and Funding The City Commission has made it a practice to review, revise and update strategic plan goals on an annual basis. Many of those require budget support or have other budget implications. Following is a description of the top goals that have budget implications in order of priority. 1. Union Negotiations: The City Commission directed that several changes Proposals to replace the to the pension plans and other benefits be negotiated with the City's two defined benefit pension unions. Pension changes include the elimination of the Defined Benefit plan with a defined Pension Plan for new general employees and increasing employee contribution plan are contributions for both Police and General employees that remain on the being negotiated with the Defined Benefit Plan. Amendments to the Personal Leave Program would city's unions. eliminate the buyback provision and reduce the number of days accrued. Elimination of the Longevity Plan is also proposed. Amendments in each of these areas are anticipated to increase the City's costs on a one-time or short term basis, but reduce operating costs II significantly in the long term. Sufficient balances exist in the major operating funds to pay for the short term costs. However, none of the costs or long term savings have been incorporated into the FY-2013 budget. The City is currently negotiating these changes with the unions and the ultimate changes that are approved by all parties may be significantly different. No cost of living or merit increases have been included in this draft budget. 2. Budget: The City Commission has determined that the budget process Maintaining the city's has become the second priority in the strategic list for the upcoming year. financial condition This underscores the Commission's concern with the long term through the budget sustainability of the City and indicates a willingness to make the tough process is one of the decisions necessary to ensure the City's future. This strategic goal does not commission's top have a budget cost in and of itself,but is an indicator of the commitment and strategic goals this year. direction to the City budget process. 3. Pedestrian Safety: Options to improve the level of safety in our pedestrian oriented community range from public education to various crosswalk and intersection improvements. There is a total of $139,064 included in the budget for sidewalk improvements. 4. Atlantic Beach West Integration/Visioning Plan: The City Commission has combined two strategic plan goals in preparation for a Visioning Plan. No funds were included in the FY-2013 budget, although directives recommended in the Visioning Plan will probably have significant impacts on future year budgets. 5. Enterprise Applications: The City has been using the same software vendor for over 20 years and the outdated "green screen" technology should be replaced with more modem and efficient software to support the user departments and offer better public access to city services. Funds were budgeted in FY 12 to begin the multi-year process of upgrading the enterprise software systems, but the staff committee investigating this upgrade concluded that the amount budgeted would not be sufficient to meet original expectations. After careful consideration, the City will proceed with migrating the current software to an off-site processing center and integrate an additional application for Code Enforcement provided by our current software provider. The City will take additional time to migrate to an improved entity-wide platform in the coming years as it becomes more feasible to do so. 6. Tipping Fee Negotiations; Atlantic Beach's Interlocal Agreement with the The issue of paying City of Jacksonville for use of Jacksonville's landfills to dispose of refuse additional tipping fees to calls for the payment of landfill tipping fees to Jacksonville when the cost of Jacksonville has not yet operating Jacksonville's sanitation system, including the landfills, are paid been resolved. by uniform residential user fees instead of property taxes. Atlantic Beach III officials have been working with Jacksonville staff over the last year to determine if this condition has been met. The matter has not been resolved. This FY-2013 budget does not include funding for payment of these additional fees to the City of Jacksonville which are estimated to equal approximately $350,000 per year. Of this, approximately $250,000 would be paid from the City's Sanitation Fund with the remaining $100,000 from the wastewater accounts for disposal of sludge 7. Police Building: Staff and elected officials in Atlantic Beach have been studying various options to provide adequate and updated physical facilities for the Police Department for several years. A previous commission authorized architects to prepare plans for a new building at a cost of Determining how to $430,000 but they were not sent out for bid. Most recently, this project has provide better facilities included the appointment of a committee of private citizens that met over for the police department several months and submitted their recommendation to build a new, smaller will affect future capital building than had been designed. Approximately $2.6 million dollars has flexibility for years to been accumulated in the General Capital Projects Fund which would fund come. over half of the estimated cost to build a new police building adjacent to City Hall. Additional funding was to come from the issuance of bonds with the payback to be paid from the Half-Cent Sales Tax Fund. The Commission has asked that alternate locations be considered for the police building and included $60,000 in the FY 2013 budget to be used for the further study of alternatives. 8. Marsh Master Plan Improvements: Following the acquisition of approximately 350 acres of marsh property which connects the City's two Marsh Master Plan preserves along the Intercoastal Waterway, the City has prepared, with improvements can be considerable public input, a Marsh Master Plan outlining improvements to funded if matching both preserve the property and enhance access opportunities. We anticipate grants can be obtained. that various grants will be available for several of the projects and the City Commission has indicated its support of the construction of the improvements over the next ten years. This FY-2013 budget includes a local share of the funding for the first phase of these improvements that will include two scenic overlooks and a kayak launch. Future projects under this Marsh Master Plan are included in the ten-year plans for both the Convention Development Tax and Half-Cent Sales Tax Funds. Other Funds and Departments The General Fund 1. General Fund: The Atlantic Beach General Fund has been more affected balance is sufficient to by the economic downturn in recent years than most others. To maintain the pay for one-time costs level of services that have been funded in these accounts, all capital costs, related to pension and except for routine maintenance and replacement of vehicles and other other benefit changes equipment, have been either funded from other sources or eliminated. that will result in long Those essential projects are shown in the Half-Cent Sales Tax Fund. term savings. IV The General Fund balance remains very strong with over $2 million dollars above the Commission's 25% reserve. However, there are several one-time costs related to proposed pension and benefit amendments that are currently being negotiated with the City's unions that could reduce the General Fund balance considerably. 2. Sanitation Fund: Rates have not been increased for sanitation services A small sanitation rate since 2008. The multi-year contract with the City's hauler for waste increase is included, but includes provisions for inflationary cost escalations which have not been the tipping fee issue may passed along to customers for several years. A 3.2% rate increase is cause for a delay in the proposed that would bring in approximately $55,000 per year in new implementation of the revenues to off-set the cost increases. The City Commission has delayed increase and may implementation of this rate increase until the tipping fee issue with the City necessitate a larger of Jacksonville is resolved. increase once resolved. 3. Stormwater: The City has made numerous capital improvements to the stormwater system in recent years and increased maintenance so that house flooding has been virtually eliminated during the normal five and ten-year storm events and street flooding is rare. However, some problem areas in Atlantic Beach remain. The City's Stormwater Master Plan has been updated in the last year to identify and prioritize the remaining projects. These are shown in the ten-year cost projections for this fund, although paying for them has required transfers from the Half-Cent Sales Tax Fund and the Gas Tax Fund in the past. Rates for City stormwater service only pay for a portion of the operating costs for the stormwater system even though the monthly charge was increased at the beginning of the current fiscal year. An additional rate increase of$1.50 per Equivalent Residential Unit was passed in conjunction with the budget to eliminate the transfer from the Gas Tax Fund and reduce future transfers from the Half Cent Sales Tax Fund, freeing up those funds for other improvements. 4. Water and Sewer Funds: One source of good news in these otherwise grim economic times is cost savings in the Sewer Fund. Recent State regulations requiring the removal of additional amounts of nitrogen from the Lower operating costs City's wastewater plant discharge caused the consolidation of the City's two and debt savings in the wastewater plants and modernization of equipment at the remaining site. Sewer Fund will allow Resulting operating costs for the wastewater process have been reduced by rates to remain stable several hundred thousand dollars per year. The construction of the for the next couple of necessary improvements came in well under budget estimates allowing for years, the addition of sludge handling and odor control equipment. Funding required for the bonds to finance these improvements was received through the State Revolving Loan Fund (SRF) at a much lower rate than would have been available on the private market. This has allowed for the increase in transfer from the Water and Sewer Funds to the General Fund to its historic level of 25% of the outside city revenues. No rate increases are needed in V FY-2013 or anticipated in FY-2014. Atlantic Beach's water and sewer rates remain some of the least expensive in the region. 5. Half-Cent Discretionary Sales Tax Fund: Half-Cent Sales Tax Funds are Funds are available for limited for capital projects similar to those that have been built by the City police building of Jacksonville using their share of this revenue from the Better Jacksonville improvements in the Half Plan. Over the last few years, funding has been set aside for the police Cent Sales Tax Fund but building project. Additional money will be needed to complete any of the the amount to pay off options currently being considered. However, only $60,000 of funding was debt may limit.future included for the Police Building in this budget for continued analysis. flexibility. Funding is available in future years to pay off a limited amount of debt if the project moves forward. The City Commission discussed several capital projects during the budget workshop meetings and as a result added to the budget funds for the expansion and upgrade of Rose Park, new sidewalks on West 9th Street, and a code enforcement software upgrade to enhance efficiencies. Conclusions While the economic downturn that has affected local governments worldwide has also affected Atlantic Beach, conservative budgeting with a long term focus has left our City in stronger financial shape than most others. The citizens of Atlantic Beach have received a high level of municipal services and those service levels have been maintained, with minor changes, throughout these difficult times. While economic indicators in many areas are up, it is not anticipated that revenues will grow to their previous levels any time soon. We are fortunate that Atlantic Beach has spent the money that was available during better Conservative budgeting economic times on major infrastructure projects. The City's water, sewer, with a long term.focus stormwater and park systems are all in good condition. As a result, has left Atlantic Beach maintenance costs to repair unanticipated breaks and otherwise maintain with the ability to these systems have been minimized. Yearly capital investments should be maintain service levels continued to maintain these levels of efficiency. Some capital funding has in tuff economic times. been approved for projects in the coming year, but the Commission should be cautious in committing to any projects that would increase future operating costs. It has been a pleasure working with the Mayor and Commission to review, discuss and amend this budget resulting in a conservative and responsible spending plan for FY 2013. Thanks are due to the City's Finance Director, and many other staff members who have worked hard to contain costs while maintaining high service levels. VI City of Atlantic Beach Budget Calendar Fiscal Year 2012-2013 Date Required Action Responsibility April 7 and Strategic Planning Workshops Department Heads April 21 Finance Director City Manager City Commission March 9 to Update Ten Year CIP Requirements To Finance Director Department Heads April 30 March 9 to Preparation of budget requests on-line, current year budget review. Department Heads April 30 May 1 to May Review of on-line requests, CIP Requests, Meetings with Department Department Heads 25 Heads for explanations and justifications. Program pages are also to Finance Director be included in discussions. City Manager May 25 to Preparation of Proposed Budget, follow-up meetings with City Department Heads July 2 Manager and Finance Director Finance Director City Manager June 23 to State Revenue Sharing Estimates provided Department of July 31 Revenue July 1 Receive Certification of Taxable Value Property Appraiser July 9 or July City Manager to propose millage rate on DR-420 and schedule a City Manager 23 public hearing to consider the Tentative Millage and Tentative Budget. This information is to be presented to the property appraiser within 35 days from the date of certification, (August 4th) July 23 Proposed Budget submitted to the City Commission City Manager Finance Director August 24 Tax notifications to be mailed within 55 days of Certification, (TRIM Property Appraiser notice of proposed property taxes). August 01 to The City Commission held workshops to review the Proposed Budget. Department Heads August 27th The meetings are held at 5:00pm and lasted about three hours each. Finance Director City Manager City Commission August 24 to Advertise in newspaper for public hearing on adoption of Tentative Finance Director September 4 Budget and Proposed Millage (The property appraiser also notified City Clerk property owners). Property Appraiser September 10 Held Public Hearing to adopt the Tentative Budget and Millage (F.S. City Commission 200.065). September 21 Publish TRIM notice in public newspaper Finance Director September 24 Held Final Hearing to approve Budget and Millage Rate City Commission 1 RESOLUTIION NO. 12-14 A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA LEVYING THE AD VALOREM PROPERTY TAX MILLAGE RATE FOR MUNICIPAL PURPOSES ON ALL TAXABLE PROPERTY WITHIN THE CITY FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2012. AND ENDING SEPTEMBER 30,2013; STATING THE PERCENTAGE BY WHICH THE MILLAGE TO BE LEVIED EXCEEDS THE ROLLED-BACK RATE; AND,PROVIDING AN EFFECTIVE DATE, WHEREAS, Florida law requires the City Commission of the City of Atlantic Beach,Florida, to pass a resolution levying the millage rate for ad valorem property taxes for municipal purposes on all taxable property within the city limits of the City of Atlantic Beach,Florida,for the fiscal year beginning October 1, 2012 and ending September 30, 2013; and WHEREAS,Florida law requires said resolution to state the millage rate to be levied, and also, to state the percentage by which the millage rate to be levied exceeds the rolled-back rate as computed pursuant to Florida law; and WHEREAS,the City Commission of the City of Atlantic Beach, Florida,has duly considered the budgetary requirements of the City;has adopted a tentative budget for the fiscal year beginning October 1, 2012 and ending September 30, 2013, based on.a millage rate of 3.3285 mills on the taxable property within the City; and has acted in accordance with the terms, provisions, and procedures contained in section 200.065, Florida Statutes; NOW,THEREFORE,BE IT RESOLVED by the City Commission of the City of Atlantic Beach,Florida,that 1. The ad valorem property tax millage rate for municipal purposes to be levied on the taxable property within the city limits of the City of Atlantic Beach, Florida,during the fiscal year beginning Octoberl,2012 and ending September 30, 2013 is hereby set at the rate of 3.3285 mills. 2. The percentage by which this millage rate to be levied exceeds the rolled-back rate of 3.4550 is negative 3.66%. 3, This resolution shall take effect immediately upon its passage and adoption by the City Commission of the City of Atlantic Beach,Florida. ADOPTED at a public hearing by the City Commission of the City of Atlantic Beach, Florida on the 24`h day of September 2012. CERTIFICATION I certify this to be a true and comet Cony of t ti the record m my office. - t WITNESSETH my hand and official sow at DSO Mike Born° City of Atlantic Beech,Florida, Mayor/Presiding Officer this theay af .i. x'__._._20_ ATTEST ,.. , , • , Cr ix { Appro Gd as to form and correctness: /PM/4 A Donna L. Bartle i:Jensen, Esquire City Clerk Attorney 2 ORDINANCE NO. 20-12-117 AN ORDINANCE ADOPTING THE FINAL BUDGET FOR THE CITY OF ATLANTIC BEACH, FLORIDA FOR FISCAL YEAR BEGINNING OCTOBER 1, 2012 AND ENDING SEPTEMBER 30, 2013. WHEREAS,the City Commission of the City of Atlantic Beach, Florida, on September 10, 2012,held a public hearing as required by Florida Statute 200.065; and WHEREAS,the City Commission of the City of Atlantic Beach,Florida, set forth the appropriations and revenue estimate for the budget for Fiscal Year beginning October 1,2012 and ending September 30, 2013 in the amount of$25,641,018. NOW,THEREFORE,BE IT ENACTED BY THE CITY COMMISSION ON BEHALF OF THE PEOPLE OF THE CITY OF ATLANTIC BEACH,FLORIDA.,that; 1. The fiscal Year 2012/2013 budget be adopted,and 2. This ordinance shall take effect immediately upon its adoption. Passed by the City Commission on first reading this 10th day of September 2012. Passed by the City Commission on second and final reading this 24th day of September 2012. 1!� - 1Al Mike Boma Mayor/Presiding Officer Appr+. ed as to form and correctness: s .Jensen,Esquire - Attorney ATTEST: Availi&ateti Donna L.Bartle City Clerk CERTIFICATION certify this to be a true attd corroot dopy of the record in nay office. WITNESSETH my hand and official seal of the City of Atlantic Beach. Florida. this the ey of M " 2U 1 0,(00161_Ait \ 0/ F ' City Clerk 3 City of Atlantic Beach Combined Summary of Revenues and Expenditures Summary of all Funds Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Cash Forward 29,093,219 30,599,832 32,307,612 35,729,768 3,422,156 Revenues General Fund 10,821,328 11,477,762 10,821,752 10,768,878 (52,874) Special Revenue Funds 1,731,870 1,653,595 1,915,948 1,380,119 (535,829) Debt Service Fund 71,152 69,719 71,900 71,900 0 Capital Project Fund 1,085,724 947,525 535,470 5,000 (530,470) Enterprise Funds 12,027,437 16,221,714 17,752,233 11,805,909 (5,946,324) Trust and Agency Funds 2,826,710 1,371,433 3,336,827 3,408,137 71,310 Total Revenues 28,564,221 31,741,748 34,434,130 27,439,943 (6,994,187) Other Financing Sources 679,211 1,106,319 0 0 0 Total Resources 58,336,651 63,447,899 66,741,742 63,169,711 (3,572,031) Expenditures General Fund 9,721,772 10,193,315 10,839,179 10,746,323 (92,856) Special Revenue Funds 2,236,249 1,829,084 2,076,660 1,341,609 (735,051) Debt Service Fund 71,560 71,343 70,791 72,040 1,249 Capital Project Fund 29,901 452,086 107,162 60,000 (47,162) Enterprise Funds 13,900,595 16,288,520 16,445,588 11,978,505 (4,467,083) Trust and Agency Funds 1,066,368 1,295,322 1,471,702 1,442,541 (29,161) DIVISION TOTALS 27,026,445 30,129,670 31,011,082 25,641,018 (5,370,064) Other Financing Uses 710,374 1,010,617 892 0 (892) Cash Reserves 30,599,832 32,307,612 35,729,768 37,528,693 1,798,925 Total Expenses and Cash 58,336,651 63,447,899 66,741,742 63,169,711 (3,572,031) Resource Allocation Personnel Services 8,946,509 9,140,073 9,490,525 9,552,641 62,116 Operating Expenses 9,039,430 9,763,711 10,413,700 10,041,807 (371,893) Capital Outlay 5,141,669 6,962,507 7,648,091 2,202,900 (5,445,191) Debt Service 1,679,951 1,740,872 1,790,784 2,519,412 728,628 Transfers 2,218,886 2,522,507 1,667,982 1,324,258 (343,724) Total 27,026,445 30,129,670 31,011,082 25,641,018 (5,370,064) 4 Summary of All Departments Combined Summary of Expenses Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Expenses: Governing Body 42,764 41,205 41,624 42,645 1,021 City Administration 2,236,513 2,450,845 2,531,865 2,349,849 (182,016) General Government 1,658,949 2,121,342 1,766,206 1,265,799 (500,407) Planning and Building 638,302 544,508 824,862 526,216 (298,646) Public Safety 4,698,879 4,723,050 5,054,757 5,112,855 58,098 Parks and Recreation 1,013,527 1,055,270 1,140,716 1,126,016 (14,700) Public Works 7,130,467 4,972,698 4,709,392 5,081,178 371,786 Public Utilities 8,540,676 12,925,430 13,469,958 8,693,919 (4,776,039) Pension 1,066,368 1,295,322 1,471,702 1,442,541 (29,161) Total Expenses 27,026,445 30,129,670 31,011,082 25,641,018 (5,370,064) Resource Allocation: Personnel Services 8,946,509 9,140,073 9,490,525 9,552,641 62,116 Operating Expenses 9,039,430 9,763,711 10,413,700 10,041,807 (371,893) Capital Outlay 5,141,669 6,962,507 7,648,091 2,202,900 (5,445,191) Debt Service 1,679,951 1,740,872 1,790,784 2,519,412 728,628 Transfers 2,218,886 2,522,507 1,667,982 1,324,258 (343,724) Total Resource Allocation: 27,026,445 30,129,670 31,011,082 25,641,018 (5,370,064) Summary of Authorized Positions 2011-2012 2012-2013 Department Governing Body 5.00 5.00 City Administration 24.50 23.00 General Government 3.56 2.56 Planning and Building 4.44 4.44 Public Safety 62.50 62.00 Parks and Recreation 12.00 12.00 Public Works 17.30 17.30 Public Utilities 23.70 22.70 Pension 0.00 0.00 153.00 149.00 5 CITY OF ATLANTIC BEACH TOTAL REVENUES AND EXPENDITURES BY FUND TYPE Total 2013 Revenues 1 2.42% 39.25% 43.02% 5.03% 0.26% 0.02% ■General Fund •Special Revenue Funds DGovernmental Projects •Debt Service Funds ■Enterprise Funds ■Trust Funds I Total 2013 Expenses 5.63% 41.91% 1 46.72% 0.28% 0.23% 1.5.23% •General Fund ❑Special Revenue Funds •Governmental Capital Projects ■Debt Service Funds L •Enterprise Funds _ •Trust Funds 6 CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART JUDICIAL LEGISLATIVE EXECUTIVE BRANCH BRANCH BRANCH VOTERS CITY COMMISSION I I CITY CITY CITY ATTORNEY CLERK MANAGER PLANNING &ZONING HUMAN RESOURCES FINANCE DEPARTMENT DEPARTMENT DEPARTMENT BUILDING PUBLIC SAFETY PARKS & RECREATION DEPARTMENT DEPARTMENT DEPARTMENT PUBLIC WORKS PUBLIC UTILITIES DEPARTMENT DEPARTMENT 7 c. 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W CC N a 12 cn • pc O O O V — v w _ a J N m Z m a ce v0 J o CO W n d' Q. o z F cn 0 cn 0 c < u, < O O w _ cn ce P V Y w >- Z • Z o —w O Q Z O d' CO cn °' ce 0 = I- 05 > Y W Q r Q CO l < d v J o ce ce < 0 co o0 < N 0 vr_ w zo v 0 � v Z O � LL m a z ce 2 v c) z w o ce >- ce 0 a W ° 5 � Q 1- w JO O V O O = Z Y V co—' Z � wQ 0 Qo m Q E O a Z— a = Qw 2 j 0Q O v v w 0 11.1 N 2 5 = 0 w > w w > ce Z Y 2 W _ w Ce N_ 0 w z_ N a c0i < 2 Q a 0 Cl G Q I I I 13 ■ - 0 0 00 wo o ■ Z op § 0 g 2 z _ § § 0 Dcn Q E 1 ° 2 6§ us . < 0 ci w z zz \ ■ � ■ CL 0 CL I- 0 5 I 5e CL ± o 2 / z —< z— % a \ ww R @ RE2 wo 5b CL I \ 0 1- a cn w kcc ° � � R2 7 LU CO 0 2 U) \ k | | Z Z \ § a « Q w ® o— CL e w w - 11 Q cc e b � � a zj \ ■ = cc � � Q a. la b < 2 w LU Lo CO 0 ■ z I- ■ – z IX 0- 0 l < � r LU O. _f § \ § k w ■ z o zo F) 0 - ■ va ° o wo O. z w 0 0 3 4 ■ of w ° E > z 71 2 O rI- o Dk 14 CITY OF ATLANTIC BEACH TOTAL REVENUES AND EXPENDITURES GENERAL FUND Total 2013 General Fund Revenues 0.89% 11.39% � ` - -_ 35.44% 20.32% 9.01°ro 8.09% 0.74% '1 WOW Valorem Taxes ■Licenses and Permits o Intergovernmental ■Interfund Transfers ❑Fines and Forfeitures is Charges for Services ©Miscellaneous I Utility,Communications&Business Taxes Total 2013 General Fund Expenses 10.48% 22.26x4 0 1.66 ra 14.83% 4.42% 46.35% •City Administration El Planning and Development ■General Government •Public Safety m Public Works •Parks and Recreation 15 CITY OF ATLANTIC BEACH Office of the Property Appraiser Final 2012 Millages Water Management District. 2.57% Duval County 37.39% Atlantic Beach 18.45% tir°* School Board 42.13% 1110011M, Florida Inland Navigation 0.19% 6 Summary of 2012 M llages Urban Service School Duval Water Inland District District Board County Management Navigation Total Jacksonville 0.0000 7.6000 10.0353 0.3313 0.0345 18.0011 Atlantic Beach 3.3285 7.6000 6.7446 0.3313 0.0345 18.0389 Neptune Beach 3.3759 7.6000 6.7446 0.3313 0.0345 18.0863 Jax Beach 4.0947 7.6000 6.7446 0.3313 0.0345 18.8051 Town of Baldwin 3.1155 7.6000 8.4472 0.3313 0.0345 19.5285 CITY OF ATLANTIC BEACH 2012 Total Final Millages 20.0000 19.5285 19.5000 19.0000 8.80 18.5000 18.0011 18.0389 18.0; . 18.0000 I 1 7.5000 17.0000 Jacksonville Atlantic Beach Neptune Beach Jax Beach Town of Baldwin 17 City of Atlantic Beach Multi Year Operating Millages 4.500 4.000 3.500 ors _ 3.000 2.500 OP 2,000 1.500 - 1.000 .1 - 0.500 b1.11111-11 N ' ! , ' - 0.000 2006 2007 2008 2009 2010 2011 2012 Neptune Beach ■ Atlantic Beach Jacksonville Beach 18 City of Atlantic Beach Combined Summary of Revenues and Expenditures General Fund Proposed Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Cash Forward 2,858,043 3,981,530 5,234,895 5,217,468 (17,427) Revenues Taxes 5,387,056 5,189,257 5,135,210 5,043,153 -92,057 Licenses and Permits 920,033 955,141 924,420 871,520 -52,900 Intergovernmental Revenues 1,450,744 1,526,451 1,465,039 1,520,135 55,096 Charges for Services 2,106,402 2,136,238 2,273,965 2,188,022 -85,943 Fines and Forfeitures 111,162 77,891 79,640 79,640 0 Miscellaneous 207,083 211,777 119,430 96,150 -23,280 Interfund Transfers 638,848 1,381,007 824,048 970,258 146,210 Total Revenues 10,821,328 11,477,762 10,821,752 10,768,878 (52,874) Other Financing Sources 23,931 Total Resources 13,703,302 15,459,292 16,056,647 15,986,346 (70,301) Expenditures City Administration 2,279,277 2,492,050 2,573,489 2,392,494 (180,995) Community Development 197,317 172,060 243,519 178,062 (65,457) General Government 484,928 522,033 440,534 474,723 34,189 Public Safety 4,296,664 4,497,215 4,894,361 4,981,355 86,994 Public Works 1,450,059 1,454,687 1,546,560 1,593,673 47,113 Parks and Recreation 1,013,527 1,055,270 1,140,716 1,126,016 (14,700) DIVISION TOTALS 9,721,772 10,193,315 10,839,179 10,746,323 (92,856) Other Financing Uses 31,082 Cash Reserves 3,981,530 5,234,895 5,217,468 5,240,023 22,555 Total Expenses and Cash 13,703,302 15,459,292 16,056,647 15,986,346 (70,301) Resource Allocation Personnel Services 6,396,388 6,694,613 7,106,739 7,134,924 28,185 Operating Expenses 2,976,541 3,081,092 3,308,008 3,342,099 34,091 Capital Outlay 260,305 285,610 414,498 238,300 (176,198) Debt Service Transfers 88,538 132,000 9,934 31,000 21,066 Total 9,721,772 10,193,315 10,839,179 10,746,323 (92,856) 19 City of Atlantic Beach Summary of Revenues General Fund Proposed Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Taxes Ad Valorem Tax 4,146,432 3,968,233 3,978,820 3,816,716 (162,104) Utility Service Tax Electricity 486,475 487,585 435,000 485,000 50,000 Propane, Natural Gas&Fuel Oil 26,193 28,094 25,890 25,940 50 Subtotal-Utility Service Tax 512,668 515,679 460,890 510,940 50,050 Communication Services Tax 624,254 604,567 585,000 604,997 19,997 Local Business Tax 103,702 100,778 110,500 110,500 0 Total Taxes 5,387,056 5,189,257 5,135,210 5,043,153 (92,057) Permits, Fees, &Assessments Building Permits Franchise Fees Electricity 901,589 930,890 900,000 847,000 (53,000) Natural Gas 10,579 9,356 10,000 10,000 0 Subtotal-Franchise Fees 912,168 940,246 910,000 857,000 (53,000) Impact Fees-Transportation Other Permits and Fees Plan Review&Other Fees 7,865 14,895 14,420 14,520 100 Total Permits, Fees,&Assessments 920,033 955,141 924,420 871,520 (52,900) Intergovernmental Revenues Federal Grants Public Safety 2,504 2,039 0 (2,039) Economic Environment(FEMA) 0 0 0 Subtotal-Federal Grants 2,504 0 2,039 0 (2,039) State Grants Economic Environment(FEMA) State-Shared Revenues State Revenue Sharing Proceeds 379,579 379,502 376,500 381,629 5,129 Mobile Home License Tax 9,857 10,677 10,500 10,500 0 Alcoholic Beverage License Tax 9,101 11,746 12,500 12,500 0 Local Govt Half-Cent Sales Tax 1,045,630 1,106,329 1,060,000 1,112,006 52,006 Motor Fuel Tax Rebate 4,073 2,997 3,500 3,500 0 Subtotal-State-Shared Revenues 1,448,240 1,511,251 1,463,000 1,520,135 57,135 Local Grants Public Safety Recreation 15,200 0 0 0 Subtotal-Local Grants 0 15,200 0 0 0 Total Intergovernmental Revenues 1,450,744 1,526,451 1,465,039 1,520,135 55,096 20 City of Atlantic Beach Summary of Revenues General Fund Proposed Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Charges for Services Internal Service Fund Charges 1,425,420 1,438,862 1,542,491 1,436,068 (106,423) Other Gen!Govt Charges&Fees 5,580 3,907 4,037 4,250 213 Service Charges Public Safety 326,134 340,259 354,255 360,777 6,522 Parking Facilities 5,811 5,800 5,900 5,900 0 Other Transportation 115,697 95,364 111,870 118,005 6,135 Animal Control 9,179 11,986 7,900 9,750 1,850 Lifeguard&Beach Maintenance 189,980 195,410 201,002 206,762 5,760 Recreation&Cultural Events 9,818 12,294 27,010 27,010 0 Recreation Facilities 18,783 32,356 19,500 19,500 0 Total Charges for Services 2,106,402 2,136,238 2,273,965 2,188,022 (85,943) Judgments, Fines, &Forfeits Fines Traffic 65,295 56,722 60,060 60,060 0 Parking 18,425 16,150 17,000 17,000 0 Dog 151 164 350 350 0 Other 27,291 4,855 2,230 2,230 0 Subtotal-Fines 111,162 77,891 79,640 79,640 0 Total Judgments, Fines&Forfeits 111,162 77,891 79,640 79,640 0 Miscellaneous Revenues Interest 141,374 142,770 75,250 75,250 0 Disposition of Fixed Assets 8,550 17,310 14,000 10,000 (4,000) Donations from Private Sources 33,225 28,790 18,180 900 (17,280) Settlements& Insurance Reimburse 16,149 18,694 10,282 10,000 (282) Other 7,785 4,213 1,718 (1,718) Total Miscellaneous Revenues 207,083 211,777 119,430 96,150 (23,280) Other Sources Transfer from Convention Dev Tax 72,000 (72,000) Transfer from GasTax 72,500 72,500 Contribution from Water Fund 156,484 205,275 196,766 205,534 8,768 Contribution from Sewer Fund 237,200 923,213 295,187 424,326 129,139 Contribution from Sanitation Fund 245,164 252,519 260,095 267,898 7,803 Total Other Sources 638,848 1,381,007 824,048 970,258 146,210 Grand Total 10,821,328 11,477,762 10,821,752 10,768,878 (52,874) 21 City of Atlantic Beach Summary of Expenditures by Division General Fund Proposed Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) City Administration City Commission 42,764 41,205 41,624 42,645 1,021 City Manager 413,616 500,980 320,587 266,721 -53,866 City Clerk 220,147 238,582 237,028 256,946 19,918 Finance and Administration 934,895 979,919 1,083,246 1,066,166 -17,080 Information Technology 370,616 404,209 523,963 462,679 -61,284 Human Resources 198,817 205,296 247,741 189,719 -58,022 Legal Counsel 98,422 121,859 119,300 107,618 -11,682 Total 2,279,277 2,492,050 2,573,489 2,392,494 -180,995 Planning and Zoning 197,317 172,060 243,519 178,062 -65,457 General Government 484,928 522,033 440,534 474,723 34,189 Police Department Administration 563,123 622,510 634,430 501,089 -133,341 Patrol 1,870,655 1,890,560 2,105,545 2,350,447 244,902 Crime Suppression Unit 139,814 157,219 167,809 214,381 46,572 Detective 190,836 200,085 266,024 174,592 -91,432 Dispatch 272,423 296,910 320,117 319,964 -153 Animal Control 82,763 89,811 88,836 95,777 6,941 School Crossing Guards 10,556 11,068 10,178 9,700 -478 Total 3,130,170 3,268,163 3,592,939 3,665,950 73,011 Fire Fire Control/Rescue 936,392 967,705 994,929 1,025,436 30,507 Lifeguards 172,202 195,187 219,229 198,251 -20,978 Total 1,108,594 1,162,892 1,214,158 1,223,687 9,529 Code Enforcement 57,900 66,160 87,264 91,718 4,454 Public Works Administration 445,211 462,483 506,744 516,660 9,916 Fleet Maintenance 246,049 247,063 251,437 284,640 33,203 Streets and Road Maintenance 758,799 745,141 788,379 792,373 3,994 1,450,059 1,454,687 1,546,560 1,593,673 47,113 Parks and Recreation Administration and Activities 365,250 383,871 394,576 397,376 2,800 Maintenance and Beautification 648,277 671,399 746,140 728,640 -17,500 Total 1,013,527 1,055,270 1,140,716 1,126,016 -14,700 Grand Total 9,721,772 10,193,315 10,839,179 10,746,323 -92,856 22 City of Atlantic Beach Combined Summary of Revenues and Expenditures Special Revenue Funds Proposed Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Cash Forward 1,164,177 635,445 461,947 300,343 (161,604) Revenues Community Dev. Block Grant 138,094 75,527 322,248 79,064 (243,184) Convention Dev. Tax Fund 72,229 270,817 45,200 70,000 24,800 Better Jax Half Cent Sales Tax 624,265 640,978 639,800 657,738 17,938 Local Option Gas Tax Fund 465,583 454,036 421,000 433,655 12,655 Police Grant Funds 389,920 159,923 109,396 82,000 (27,396) Police Special Revenue Funds 37,790 45,721 36,774 27,860 (8,914) Grant Funds- Miscellaneous 0 6,593 341,530 29,802 (311,728) Tree Protection Fund 3,989 0 0 0 0 Total Revenues 1,731,870 1,653,595 1,915,948 1,380,119 (535,829) Other Financing Sources 4,370 12,992 0 0 0 Total Resources 2,900,417 2,302,032 2,377,895 1,680,462 (697,433) Expenditures Community Dev. Block Grant 138,094 75,636 322,139 79,064 (243,075) Convention Dev. Tax Fund 72,560 251,004 86,906 34,000 (52,906) Better Jax Half Cent Sales Tax 1,000,000 817,500 730,000 585,300 (144,700) Local Option Gas Tax Fund 608,559 451,253 446,406 468,500 22,094 Police Grant Funds 366,413 183,430 109,396 82,000 (27,396) Police Special Revenue Funds 35,802 42,405 51,000 49,500 (1,500) Grant Funds- Miscellaneous 0 7,376 330,813 39,736 (291,077) Tree Protection Fund 14,821 480 0 3,509 3,509 DIVISION TOTALS 2,236,249 1,829,084 2,076,660 1,341,609 (735,051) Other Financing Uses 28,723 11,001 892 0 (892) Cash Reserves 635,445 461,947 300,343 338,853 38,510 Total Expenses and Cash 2,900,417 2,302,032 2,377,895 1,680,462 (697,433) Resource Allocation Personnel Services 267,813 154,798 105,574 82,000 (23,574) Operating Expenses 172,131 277,897 422,000 350,009 (71,991) Capital Outlay 304,805 386,889 643,086 514,100 (128,986) Debt Service Transfers 1,491,500 1,009,500 906,000 395,500 (510,500) Total 2,236,249 1,829,084 2,076,660 1,341,609 (735,051) 23 City of Atlantic Beach Combined Summary of Revenues and Expenditures Enterprise Funds Proposed Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Cash Forward 9,080,152 7,548,403 7,507,099 8,813,744 1,306,645 Revenues Water Utility 3,911,739 4,080,253 3,420,683 3,433,392 12,709 Sewer Utility 5,000,647 9,376,856 11,362,520 5,177,537 (6,184,983) Sanitation 1,821,175 1,775,216 1,756,950 1,814,950 58,000 Storm Water Utility 1,021,189 685,886 958,430 1,097,430 139,000 Building Code Enforcement 272,687 303,503 253,650 282,600 28,950 Total Revenues 12,027,437 16,221,714 17,752,233 11,805,909 (5,946,324) Other Financing Sources 605,971 991,036 0 0 0 Total Resources 21,713,560 24,761,153 25,259,332 20,619,653 (4,639,679) Expenditures Water Utility 3,020,851 2,997,543 2,929,620 3,036,428 106,808 Sewer Utility 5,519,825 9,927,887 10,540,338 5,657,491 (4,882,847) Sanitation 1,707,996 1,718,610 1,793,033 1,810,501 17,468 Storm Water Utility 3,363,853 1,348,148 923,393 1,208,504 285,111 Building Code Enforcement 288,070 296,332 259,204 265,581 6,377 DIVISION TOTALS 13,900,595 16,288,520 16,445,588 11,978,505 (4,467,083) Other Financing Uses 264,562 965,534 0 0 0 Cash Reserves 7,548,403 7,507,099 8,813,744 8,641,148 (172,596) Total Expenses and Cash 21,713,560 24,761,153 25,259,332 20,619,653 (4,639,679) Resource Allocation Personnel Services 2,282,308 2,290,662 2,278,212 2,335,717 57,505 Operating Expenses 4,824,390 5,109,400 5,211,990 4,907,158 (304,832) Capital Outlay 4,546,658 5,837,922 6,483,345 1,390,500 (5,092,845) Debt Service 1,608,391 1,669,529 1,719,993 2,447,372 727,379 Transfers 638,848 1,381,007 752,048 897,758 145,710 Total 13,900,595 16,288,520 16,445,588 11,978,505 (4,467,083) 24 City of Atlantic Beach Combined Summary of Revenues and Expenditures Trust and Agency Funds Proposed Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Cash Forward 15,266,165 16,651,357 16,815,611 18,680,736 1,865,125 Revenues General Employee Pension 1,728,014 730,313 2,104,516 2,174,392 69,876 Police Employee Pension 1,098,696 641,120 1,232,311 1,233,745 1,434 Total Revenues 2,826,710 1,371,433 3,336,827 3,408,137 71,310 Other Financing Sources 41,939 88,143 0 0 0 Total Resources 18,134,814 18,110,933 20,152,438 22,088,873 1,936,435 Expenditures General Employee Pension 523,524 699,650 780,290 789,485 9,195 Police Employee Pension 542,844 595,672 691,412 653,056 (38,356) DIVISION TOTALS 1,066,368 1,295,322 1,471,702 1,442,541 (29,161) Other Financing Uses 417,089 0 0 0 0 Cash Reserves 16,651,357 16,815,611 18,680,736 20,646,332 1,965,596 Total Expenses and Cash 18,134,814 18,110,933 20,152,438 22,088,873 1,936,435 Resource Allocation Personnel Services 0 0 0 0 0 Operating Expenses 1,066,368 1,295,322 1,471,702 1,442,541 -29,161 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 0 Total 1,066,368 1,295,322 1,471,702 1,442,541 (29,161) 25 ts1 26 Governing Body Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Revenues: General Fund Resources 42,764 41,205 41,624 42,645 1,021 Total Revenues 42,764 41,205 41,624 42,645 1,021 Expenses: City Commission 42,764 41,205 41,624 42,645 1,021 Total Expenses 42,764 41,205 41,624 42,645 1,021 Resource Allocation: Personnel Services 35,710 34,796 34,841 34,865 24 Operating Expenses 7,054 6,409 6,783 7,780 997 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 42,764 41,205 41,624 42,645 1,021 Summary of Authorized Positions 2011-2012 2012-2013 City Commission Mayor 1 1 City Commissioner 4 4 5 5 Appointed Boards Code Enforcement Board Community Development Board Pension Board of Trustees 27 City Commission Purpose: The City Commission is the legislative and policy making body of the City. The City Commission is comprised of an elected Mayor/Commissioner, who serves two-year terms, and four City Commissioners who serve four-year terms. The City Commission is responsible for appointing the City Manager, City Clerk and City Attorney; adopting an operating budget for the City; establishing boards and committees as necessary and appointing the members thereof; passing ordinances and laws for the preservation of the public peace and order; and adopting zoning standards for the City. Mission Statement: It is the intention of the City Commission to ensure that the City maintains and improves the residential quality of life now enjoyed by residents. Issues, Trends and Highlights: • In order to ensure that the mission of the City is carried out, the City Commission holds annual, strategic planning sessions and solicits input from City Boards, City Staff, and citizens for Commission consideration. 28 Governing Body City Commission Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 33,040 32,257 32,257 32,261 4 Overtime Special Pay Sub-Total 33,040 32,257 32,257 32,261 4 Benefits FICA 2,528 2,468 2,468 2,471 3 Pension Health and Life Insurance Worker and Unemploy Comp 142 71 116 133 17 Sub-Total 2,670 2,539 2,584 2,604 20 Total Wages and Benefits 35,710 34,796 34,841 34,865 24 OPERATING EXPENSES Professional Services 25 0 0 0 Contract Services 103 100 (3) Local Travel 288 244 900 900 0 Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing 2,058 1,894 1,000 2,000 1,000 Advertising and Promotions Other Current Charges 52 Office Supplies 60 30 (30) Operating Supplies 233 46 250 250 0 Books,Training,Memberships 4,475 4,148 4,470 4,500 30 Internal Service Charges Total Operating Expenses 7,054 6,409 6,783 7,780 997 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 42,764 41,205 41,624 42,645 1,021 29 30 City Administration Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Revenues: General Fund Resources 2,236,513 2,450,845 2,531,865 2,349,849 (182,016) Total Revenues 2,236,513 2,450,845 2,531,865 2,349,849 (182,016) Expenses: City Clerk 220,147 238,582 237,028 256,946 19,918 City Manager 413,616 500,980 320,587 266,721 (53,866) Finance and Accounting 934,895 979,919 1,083,246 1,066,166 (17,080) Information Technology 370,616 404,209 523,963 462,679 (61,284) Human Resources 198,817 205,296 247,741 189,719 (58,022) Legal Counsel 98,422 121,859 119,300 107,618 (11,682) Total Expenses 2,236,513 2,450,845 2,531,865 2,349,849 (182,016) Resource Allocation: Personal Services 1,788,691 1,932,369 1,924,385 1,782,826 (141,559) Operating Expenses 394,607 472,940 453,196 479,023 25,827 Capital Outlay 53,215 45,536 154,284 88,000 (66,284) Transfers 0 0 0 0 0 Total Resource Allocation: 2,236,513 2,450,845 2,531,865 2,349,849 (182,016) Summary of Authorized Positions 2011-2012 2012-2013 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 0.00 Community Redevelopment Cooridinator 0.50 0.00 Administrative Assistant 1.00 1.00 3.50 2.00 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 Director 1.00 1.00 Computer Network and PC/Server Technician 2.00 2.00 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 24.50 23.00 31 City Clerk Purpose: The City Clerk's Department is responsible for a variety of duties including those listed below. • Administrative functions of the City Commission • Secretary to the Code Enforcement Board • Member of the Board Member Review Committee • Custodian of official City records in accordance with State guidelines • Processing and issuing local business tax receipts • Conducting municipal elections • 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 2013, the City Clerk will conduct City elections, a Primary Election and, if required, a General (Run-off) Election. 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. Workload Data: Between June 2011 —May 2012, the City Clerk staff: • Attended 52 evening or weekend meetings • Prepared 337 lien letters • Issued 136 new Business Tax Receipts • Issued 643 renewed Business Tax Receipts • Issued 18 transferred Business Tax Receipts 32 City Administration City Clerk Actual Actual Estimate Budget Increase PERSONNEL SERVCES 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Wages Salaries and Wages 136,322 134,430 128,537 127,277 (1,260) Overtime 1,978 1,888 2,000 2,000 0 Special Pay 4,340 3,626 1,500 1,500 0 Sub-Total 142,640 139,944 132,037 130,777 (1,260) Benefits FICA 10,452 10,263 10,101 10,006 (95) Pension 20,675 25,063 32,260 35,503 3,243 Health and Life Insurance 24,418 26,124 34,600 36,203 1,603 Worker and Unemploy Comp 491 237 300 517 217 Sub-Total 56,036 61,687 77,261 82,229 4,968 Total Wages and Benefits 198,676 201,631 209,298 213,006 3,708 OPERATING EXPENSES Professional Services Contract Services 591 14,145 980 14,545 13,565 Local Travel 150 50 60 100 40 Communications 820 787 700 800 100 Postage 336 12 450 450 0 Utilities Rentals and Leases 250 250 250 Insurance Repairs and Maintenance 1,924 1,799 2,000 2,000 0 Printing and Publishing 12,718 12,116 17,740 20,095 2,355 Advertising and Promotions Other Current Charges 202 3,196 500 500 0 Office Supplies 1,260 885 1,200 1,300 100 Operating Supplies 885 1,057 825 925 100 Books,Training,Memberships 2,585 2,654 3,275 2,975 (300) Internal Service Charges Total Operating Expenses 21,471 36,951 27,730 43,940 16,210 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 220,147 238,582 237,028 256,946 19,918 33 City Manager Purpose: To administer and enforce the enactments of the City Commission; to assist the Commission in making policy and program decisions; and, to otherwise administer the affairs of the City. Key Objectives: • Prepare a long-range financial plan • To assist the Commission annually to establish a Strategic Plan and then to supervise the accomplishment of established priorities • Continuously examine and monitor city departments to ensure that the City is operating in an effective and productive manner • Provide the Commission with adequate, pertinent and clear information to allow them to make prudent decisions • Ensure that the handling of citizen complaints is done in an efficient, timely and professional manner • Communicate with citizens and the press to maintain an open and responsive atmosphere necessary in a democratic government • Carry out the goals, objectives and policies established by the City Commission Issues, Trends and Highlights: • The position of Assistant City Manager became vacant early in 2012 and has been omitted from the FY 13 budget to reduce cost. The workload of the ACM has been reassigned to the City Manager and several Depai linent Heads. • The position of Mayport Redevelopment Director was eliminated in FY 2012 and responsibilities were combined with other vacant positions into one job in the Building and Zoning Department. 34 City Administration City Manager Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 292,793 346,128 204,454 177,986 (26,468) Overtime 29 0 50 50 0 Special Pay 29,825 42,637 32,423 15,767 (16,656) Sub-Total 322,647 388,765 236,927 193,803 (43,124) Benefits FICA 20,761 25,213 18,125 12,538 (5,587) Pension 31,426 36,059 28,168 26,042 (2,126) Health and Life Insurance 24,225 34,474 26,400 22,063 (4,337) Worker and Unemploy Comp 1,211 1,989 400 765 365 Sub-Total 77,623 97,735 73,093 61,408 (11,685) Total Wages and Benefits 400,270 486,500 310,020 255,211 (54,809) OPERATING EXPENSES Professional Services 25 50 50 0 Contract Services Local Travel 1,130 624 117 (117) Communications 2,163 2,386 1,100 760 (340) Postage 20 Utilities Rentals and Leases 120 Insurance Repairs and Maintenance 36 Printing and Publishing 45 145 150 150 0 Advertising and Promotions Other Current Charges 631 181 350 500 150 Office Supplies 35 114 100 150 50 Operating Supplies 1,399 2,611 1,200 1,000 (200) Books,Training,Memberships 7,943 8,218 7,500 8,900 1,400 Internal Service Charges Total Operating Expenses 13,346 14,480 10,567 11,510 943 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 413,616 500,980 320,587 266,721 (53,866) 35 Finance and Administration Purpose: This department is responsible for the administration of all financial affairs of the City, including: investments,budget preparation, annual financial report generation, payroll tax reporting, regulatory and management reporting, grant and pension financial reporting, utility billing, purchasing, and vendor payables. Key Objectives: • To continue to provide citizens and management with unqualified audit opinions annually • To prepare and monitor the annual operating budget and long term financial plan • To provide customers of the utility system with excellent customer service • To provide timely and efficient procurement support for all departments • To assist management with financial and performance analysis to aid in decision making Issues, Trends and Highlights: • Received an unqualified audit opinion for FY 2011, with no management comments. • Financing arrangements for a new well, sewer plant upgrades, odor control and a sludge drying facility are complete. • Financial Administration of 16 grants including two energy efficiency grants Workload Data Measurement FY-11 FY-10 FY-09 FY-08 Utility Bills Generated 95,937 95,628 96,293 95,866 Delinquent Notices Generated 22,213 21,500 20,979 23,091 Accounts Payable Checks Processed 5,191 5,307 5,588 5,704 Purchase Orders Processed 2,600 2,640 2,754 2,935 Grants Financially Administered 16 9 7 8 36 City Administration Finance and Administration Department Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 566,869 570,883 556,000 556,113 113 Overtime 4,695 4,595 3,500 2,500 (1,000) Special Pay 9,501 18,034 67,000 17,125 (49,875) Sub-Total 581,065 593,512 626,500 575,738 (50,762) Benefits FICA 42,486 44,122 47,927 43,804 (4,123) Pension 80,377 95,198 126,833 135,898 9,065 Health and Life Insurance 59,826 69,585 92,650 102,320 9,670 Worker and Unemploy Comp 4,354 2,696 3,000 4,398 1,398 Sub-Total 187,043 211,601 270,410 286,420 16,010 Total Wages and Benefits 768,108 805,113 896,910 862,158 (34,752) OPERATING EXPENSES Professional Services 42,300 41,450 47,126 54,000 6,874 Contract Services 214 73 0 (73) Local Travel 141 114 125 100 (25) Communications 4,753 5,127 5,300 5,888 588 Postage 38,973 40,771 41,000 41,000 0 Utilities Rentals and Leases 1,356 1,299 1,428 470 (958) Insurance Repairs and Maintenance 37,726 38,114 39,500 40,400 900 Printing and Publishing 23,658 23,565 25,200 24,300 (900) Advertising and Promotions Other Current Charges 1 2,134 0 (2,134) Office Supplies 5,642 6,139 6,100 6,100 0 Operating Supplies 6,495 10,221 9,100 11,300 2,200 Books,Training,Memberships 5,529 4,607 5,450 5,450 0 Total Operating Expenses 166,787 171,408 182,536 189,008 6,472 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 15,000 15,000 Equipment 3,398 3,800 (3,800) Total Capital Outlay 0 3,398 3,800 15,000 11,200 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 934,895 979,919 1,083,246 1,066,166 (17,080) 37 Information Technology Division Purpose: The Information Technology Division relies on its own internal staff, plus the assistance of external partners, to provide all computer related services for the City. 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 HTE) 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 2012 / 2013: • Begin the transition to a new enterprise application • Continue the upgrade of our desktop operating system to Windows 7 • Extend the fiber network to Water Plant #2 • Replace City Hall copier Highlights for 2011 / 2012: • Installed a new Document Management system • Upgraded the capacity of the Internet link to City Hall • Replaced three application servers • Replaced the phone system in the Chambers building • Replaced the copier in the Police Department 38 City Administration Information Technology Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 170,361 172,230 171,461 171,539 78 Overtime 595 0 0 Special Pay 1,782 4,159 3,300 1,975 (1,325) Sub-Total 172,738 176,389 174,761 173,514 (1,247) Benefits FICA 12,471 12,730 13,300 13,276 (24) Pension 25,837 31,319 43,032 47,849 4,817 Health and Life Insurance 20,444 22,350 31,238 31,905 667 Worker and Unemploy Comp 604 299 598 685 87 Sub-Total 59,356 66,698 88,168 93,715 5,547 Total Wages and Benefits 232,094 243,087 262,929 267,229 4,300 OPERATING EXPENSES Professional Services Contract Services 6,028 5,450 8,000 10,000 2,000 Local Travel 276 250 250 0 Communications 13,319 13,315 20,000 24,900 4,900 Postage 206 225 250 250 0 Utilities Rentals and Leases Insurance Repairs and Maintenance 47,337 56,875 60,000 65,000 5,000 Printing and Publishing 61 Advertising and Promotions Other Current Charges Office Supplies 40 234 250 250 0 Operating Supplies 14,792 39,160 18,000 18,000 0 Books,Training,Memberships 3,585 3,388 3,800 3,800 0 Total Operating Expenses 85,307 118,984 110,550 122,450 11,900 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 53,215 42,138 150,484 73,000 (77,484) Total Capital Outlay 53,215 42,138 150,484 73,000 (77,484) DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS Total Transfers 0 0 0 0 0 DIVISION TOTALS 370,616 404,209 523,963 462,679 (61,284) 39 Human Resources Purpose: The Human Resource Department is responsible for supporting all Human Resource functions plus: payroll (employee and retiree), risk management, employee benefit programs (health, life, dental, vision, and pre-tax 457/401 investments), workers' compensation insurance and claims, employer insurance and claims (property, liability, automobile, etc.), negotiation of and administration of two union contracts (Local 630 "Blue Collar" and Police unions), and processing employee retirements. Key Objectives: • Recruit and hire the best possible applicants for employment. • Complete contract negotiations with the City's two unions. • Maintain the City's Personnel Policy and Procedures Manual. • Maintain the City's Employee and Retiree payroll systems. • Continue Supervisory training. • Establish Employee Wellness Program. • Re-evaluate Employee Benefits Package. Issues, Trends, Highlights: • Employees did not receive a Merit or COLA pay adjustment on October 1, 2011 for the third straight year. Employees with one year of service as of 09/30/11 received a lump sum Appreciation Bonus of$556.11. This was awarded if the employee received an evaluation of"Meets Requirements" or better. • For the budget year 2011-2012,health insurance benefits were again restructured due to rising costs. Workload data (Calendar Year data for Full Time employees) 2011 2010 2009 2008 Employees 113 118 118 117 Hire actions 8 13 14 16 Resignations and Terminations 7 9 10 10 Retirement Changes (Additions/Deletions) 7/0 2/3 2/4 4/0 Retirees Total (Net) 63 54 55 57 40 City Administration Human Resources Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 127,479 128,878 122,915 118,186 (4,729) Overtime 0 0 Special Pay 8,970 8,835 42,000 4,740 (37,260) Sub-Total 136,449 137,713 164,915 122,926 (41,989) Benefits FICA 10,261 10,400 12,616 9,404 (3,212) Pension 19,333 23,422 36,704 20,219 (16,485) Health and Life Insurance 9,766 10,848 13,745 14,570 825 Worker and Unemploy Comp 456 232 448 485 37 Sub-Total 39,816 44,902 63,513 44,678 (18,835) Total Wages and Benefits 176,265 182,615 228,428 167,604 (60,824) OPERATING EXPENSES Professional Services 4,450 4,450 148 (148) Contract Services 8,828 9,119 8,410 8,850 440 Local Travel Communications 703 760 802 800 (2) Postage 10 18 25 100 75 Utilities Rentals and Leases Insurance Repairs and Maintenance 5,008 5,008 5,008 5,010 2 Printing and Publishing 110 28 925 150 (775) Advertising and Promotions Other Current Charges 2 22 0 Office Supplies 1,190 1,252 1,000 1,200 200 Operating Supplies 786 589 1,500 3,430 1,930 Books,Training,Memberships 1,465 1,435 1,495 2,575 1,080 Total Operating Expenses 22,552 22,681 19,313 22,115 2,802 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay 0 0 0 0 0 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To General Fund To Total Transfers 0 0 0 0 0 DIVISION TOTALS 198,817 205,296 247,741 189,719 (58,022) 41 Legal Counsel Purpose: The purpose of this program is to provide legal services, including ordinance interpretation, legal opinion, negotiation, litigation, etc., requested by the City Commission, City Manager or City staff Key Objectives: • The City Attorney is appointed by the City Commission and acts as the legal advisor for the municipality and all of its officers in matters relating to their official duties. The attorney prepares contracts, bonds, and other instruments in which the City is concerned and endorses on each his approval of the form and correctness thereof When required to do so by the City Commission, prosecutes and defends, for and on behalf of the City, complaints, suits and proceedings in which the City is a party. The attorney furnishes the City Commissioners, City Manager or department heads of the City an opinion on any question of law relating to their respective powers and duties. Issues, Trends and Highlights: • Legal counsel for code enforcement issues, labor negotiations, and specialized employee labor issues continue to be provided by outside contractors. Legal counsel for pension issues is included in the Pension program. 42 City Administration Legal Counsel Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages Overtime Special Pay Sub-Total 0 0 0 0 0 Benefits FICA Pension Health and Life Insurance 13,278 13,423 16,800 17,618 818 Worker and Unemploy Comp Sub-Total 13,278 13,423 16,800 17,618 818 Total Wages and Benefits 13,278 13,423 16,800 17,618 818 OPERATING EXPENSES Professional Services 84,416 108,436 102,500 90,000 (12,500) 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 728 Internal Service Charges Total Operating Expenses 85,144 108,436 102,500 90,000 (12,500) 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 98,422 121,859 119,300 107,618 (11,682) 43 r' 1f,,. Ss1 any 44 General Government Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Revenues: General Fund Resources 484,928 522,033 440,534 474,723 34,189 Convention Development 72,229 270,817 45,200 70,000 24,800 Half Cent Sales Tax 624,265 640,978 639,800 657,738 17,938 Debt Service 71,152 69,719 71,900 71,900 0 Grant Funds-Miscellaneous 0 6,593 341,530 29,802 (311,728) Capital Project Fund 1,085,724 947,525 535,470 5,000 (530,470) Total Revenues 2,338,298 2,457,665 2,074,434 1,309,163 (765,271) Expenses: General Government 484,928 522,033 440,534 474,723 34,189 Convention Development 72,560 251,004 86,906 34,000 (52,906) Half Cent Sales Tax 1,000,000 817,500 730,000 585,300 (144,700) Debt Service 71,560 71,343 70,791 72,040 1,249 Grant Funds-Miscellaneous 0 7,376 330,813 39,736 (291,077) Capital Project Fund 29,901 452,086 107,162 60,000 (47,162) Total Expenses 1,658,949 2,121,342 1,766,206 1,265,799 (500,407) Resource Allocation: Personnel Services 138,517 147,117 176,154 174,622 (1,532) Operating Expenses 260,373 242,916 249,252 248,801 (451) Capital Outlay 99,961 729,966 458,075 487,336 29,261 Debt Service 71,560 71,343 70,791 72,040 1,249 Transfers 1,088,538 930,000 811,934 283,000 (528,934) Total Resource Allocation: 1,658,949 2,121,342 1,766,206 1,265,799 (500,407) Summary of Authorized Positions 2011-2012 2012-2013 General Government Building Official 0.36 0.36 Building Permits Technician/Clerk II 0.60 0.60 Receptionist/Permits Clerk 0.60 0.60 Painter II 1.00 1.00 Painter I 1.00 0.00 3.56 2.56 45 General Government Purpose: This program is responsible for the non-departmental expenses of operating City Hall. These include the building maintenance expenses of the City Hall complex, such as carpentry, painting, plumbing, heating and air conditioning, and window cleaning. Expenditures that are not attributable to any one distinct area, such as liability insurance, and transfers from the General Fund to other programs to supplement operations are also accounted for in this program area. Issues, Trends and Highlights: • For FY 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 Riverbranch (Tideviews) Preserve. In FY 2012, the General Fund is being 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. 46 General Fund General Government Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 98,181 100,451 106,990 108,836 1,846 Overtime 0 0 0 0 0 Special Pay 294 488 510 495 (15) Sub-Total 98,475 100,939 107,500 109,331 1,831 Benefits FICA 6,937 7,394 8,250 8,367 117 Pension 15,280 18,712 35,522 30,359 (5,163) Health and Life Insurance 15,450 18,133 23,380 24,294 914 Worker and Unemploy Comp 2,375 1,939 1,502 2,271 769 Sub-Total 40,042 46,178 68,654 65,291 (3,363) Total Wages and Benefits 138,517 147,117 176,154 174,622 (1,532) OPERATING EXPENSES Professional Services 38 34,320 15,350 30,000 14,650 Contract Services 19,117 16,188 17,710 17,800 90 Local Travel 0 0 0 0 0 Communications 2,859 2,717 3,101 3,200 99 Postage 10,722 9,671 11,000 11,500 500 Utilities 27,150 30,625 31,200 28,300 (2,900) Rentals and Leases 3,089 2,817 3,210 3,090 (120) Insurance 151,888 105,059 109,842 115,011 5,169 Repairs and Maintenance 25,478 20,829 40,100 21,200 (18,900) Printing and Publishing 1,795 3,265 1,500 2,500 1,000 Other Current Charges 4,745 3,521 2,700 2,700 0 Office Supplies 2,666 2,271 2,500 2,500 0 Operating Supplies 8,326 11,633 11,039 11,000 (39) Books,Training,Memberships 0 0 0 0 0 Aid to other Gov Agency 0 0 0 0 0 Total Operating Expenses 257,873 242,916 249,252 248,801 (451) CAPITAL OUTLAY Land Buildings 0 0 5,194 0 (5,194) Infrastructure Improvements Vehicles 20,300 20,300 Equipment 0 0 0 0 0 Total Capital Outlay 0 0 5,194 20,300 15,106 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To Debt Service To Storm Water Utility 0 0 0 0 0 To Sewer Utility Fund 0 0 0 0 0 To Pension Funds 0 0 0 0 0 To Police Grant Fund 33,538 0 0 0 0 To Other Misc. 55,000 132,000 9,934 31,000 21,066 Total Transfers 88,538 132,000 9,934 31,000 21,066 DIVISION TOTALS 484,928 522,033 440,534 474,723 34,189 47 Convention Development Tax Fund Purpose: This program is funded through the levy of the local tourist development tax. The City receives 2% of the collections on the rental of living quarters, net of a 1% administrative fee charged by the County, plus interest earnings on the funds received and invested. These funds are restricted by Florida Statute 212.0305 for the extension, enlargement, improvement, or construction of a multipurpose convention center, coliseum, or exhibit center, or to acquire, construct, remodel, repair or maintain one or more convention centers, stadiums, exhibit halls, arenas, coliseums. In addition to the uses described above, the City of Atlantic Beach, through Resolution 91-5, has authorized these funds to be used to acquire and develop municipal parks, lifeguard stations, and/or athletic fields. Contributions to promote tourism in the beaches communities is also an approved use of these funds. Issues, Trends and Highlights: In FY 2010, the City applied for funding 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 has reimbursed the General Fund for the temporary use of funds through anticipated, annual tax receipts. In FY2013, the Proposed Budget includes a budget for portion of the Marsh Master Plan project. 48 Convention Development Tax Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Cash Forward 20,094 20,426 50,225 8,519 (41,706) Revenues Convention Development Tax 70,375 66,582 45,200 70,000 24,800 Interest Earnings 854 2,334 0 0 0 Donations and Contributions 1,000 129,901 0 0 0 Transfer from General Fund 72,000 0 0 Total Revenues 72,229 270,817 45,200 70,000 24,800 Other Financing Sources 663 9,986 Total Resources 92,986 301,229 95,425 78,519 (16,906) Expenditures Promotions 2,500 Veteran's Memorial Park 10,196 River Branch Preserve 59,864 251,004 14,906 (14,906) Marsh Overlook/Kayak Launch 34,000 34,000 Transfer to General Fund 72,000 (72,000) DIVISION TOTALS 72,560 251,004 86,906 34,000 (52,906) Other Financing Uses Ending Cash 20,426 50,225 8,519 44,519 36,000 Total Expenses and Cash 92,986 301,229 95,425 78,519 (16,906) Resource Allocation Operating Expenses 2,500 0 0 0 0 Capital Outlay 70,060 251,004 14,906 34,000 19,094 Transfers 0 0 72,000 0 (72,000) Total 72,560 251,004 86,906 34,000 (52,906) 49 Half Cent Discretionary Sales Tax Fund Purpose: This fund provides for the collection and spending of the additional half cent sales tax. These funds are to be restricted for use for capital projects that are similar in nature to those of the Better Jacksonville Plan. These projects will typically include General Government projects such as streets, public facilities, parks or land acquisition. Issues, Trends and Highlights: • A $252,000 transfer to the Storm Water Utility Fund is budgeted for FY 2013 to accumulate resources for future capital projects associated with the Storm Water Master Plan. • In FY2013, the Half Cent Discretionary Sales Tax fund includes a budget for City Hall Parking Lot Lights, Irrigation Improvements for the Atlantic Blvd. medians and signage for the Marsh Master Plan project. • This fund also includes $225,000 to fund improvements to Rose Park. 50 Half Cent Discretionary Sales Tax Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Restricted 720,685 348,168 167,095 76,895 (90,200) Restricted/Designated Cash Forward 720,685 348,168 167,095 76,895 (90,200) Revenues Local Discretionary Sales Surtax 611,206 635,446 638,000 655,938 17,938 Interest Earnings 13,059 5,532 1,800 1,800 0 Total Revenues 624,265 640,978 639,800 657,738 17,938 Other Financing Sources 3,218 Total Resources 1,348,168 989,146 806,895 734,633 (72,262) Expenditures Operating Expenses Capital Outlay Rose Park 225,000 225,000 Roof at Donner Community Center 19,500 City Hall Parking Lot Lighting 30,000 30,000 Irregation Improvements on Atlantic Blvd 4,600 4,600 Marsh Master Plan Signs 38,700 38,700 West 9th Street Sidewalk 35,000 35,000 Transfers To Storm Water Utility Fund 230,000 252,000 22,000 To Capital Project Fund 1,000,000 798,000 500,000 (500,000) To Debt Service Fund DIVISION TOTALS 1,000,000 817,500 730,000 585,300 (144,700) Other Financing Uses 4,551 Restricted 348,168 167,095 76,895 149,333 72,438 Restricted/Designated Ending Cash 348,168 167,095 76,895 149,333 72,438 Total Expenses and Cash 1,348,168 989,146 806,895 734,633 (72,262) Resource Allocation Operating 0 0 0 0 0 Capital Outlay 0 19,500 0 333,300 333,300 Transfers 1,000,000 798,000 730,000 252,000 (478,000) Total Resources 1,000,000 817,500 730,000 585,300 (144,700) 51 Debt Service Fund Purpose: This fund accumulates the resources necessary to service all general long-term debt, which is recorded in the City's General Long-Term Debt Account Group. The interest and principal of the following governmental debt obligation is accounted for in this fund: • SunTrust Revenue Refunding Bonds Status: Matures December 1, 2013 Rate: 4.20% Payments: Principal annually, interest semiannually Security: Utilities Service Tax Funding: Gas Tax and Water and Sewer Operating revenues Purpose: Refund City of Gulf Breeze Note#2 to reduce interest rate on debt 52 Debt Service Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Cash Forward 74,617 74,209 72,585 73,694 1,109 Revenues Transfer from Gas Tax Fund 68,500 68,500 71,000 71,000 0 Interest Earnings 2,652 1,219 900 900 0 Total Revenues 71,152 69,719 71,900 71,900 0 Other Financing Sources Total Resources 145,769 143,928 144,485 145,594 1,109 DEBT SERVICE Sun Trust-1999 Refunding Revenue Bonds Principal 59,299 61,620 63,690 67,715 4,025 Interest 12,261 9,723 7,101 4,325 (2,776) DIVISION TOTALS 71,560 71,343 70,791 72,040 1,249 Other Financing Uses Ending Cash 74,209 72,585 73,694 73,554 (140) Total Expenses and Cash 145,769 143,928 144,485 145,594 1,109 Resource Allocation Debt Service 71,560 71,343 70,791 72,040 1,249 Total 71,560 71,343 70,791 72,040 1,249 53 Miscellaneous Grants Purpose: The Miscellaneous Grant Fund is used to present the budgets for a variety of mixed use grants. The presentation represents the sum total of small grants not included in other sections of the budget. The grants included are as follows: 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. This fund also includes a grant to retro fit and install wind protection for some of the windows at City Hall. 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 The grants also provide funding for energy efficient lighting at ten City buildings and occupancy sensors at six City buildings. • The Wind Retro-fit Grant total is $39,736 including a required match of $9,934 transferred from the General Fund in FY 2012 was re-budgeted for FY2013. 54 Miscellaneous Grants Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Restricted 0 0 0 9,934 9,934 Restricted/Designated Cash Forward 0 0 0 9,934 9,934 Revenues Grant Proceeds-Energy 0 6,593 331,596 0 (331,596) Grant Proceeds-Wind 0 0 0 29,802 29,802 Transfer In Matching Funds 0 0 9,934 0 (9,934) Total Revenues 0 6,593 341,530 29,802 (311,728) Other Financing Sources 0 783 0 0 0 Total Resources 0 7,376 341,530 39,736 (301,794) Expenditures Operating Expenses Capital Outlay Energy Grant 0 7,376 330,813 0 (330,813) Wind Retrofit Grant 0 0 0 39,736 39,736 Transfers DIVISION TOTALS 0 7,376 330,813 39,736 (291,077) Other Financing Uses 0 0 783 0 (783) Restricted 0 0 9,934 0 (9,934) Restricted/Designated Ending Cash 0 0 9,934 0 (9,934) Total Expenses and Cash 0 7,376 341,530 39,736 (301,794) Resource Allocation Operating 0 0 0 0 0 Capital Outlay 0 7,376 330,813 39,736 (291,077) Transfers 0 0 0 0 0 Total Resources 0 7,376 330,813 39,736 (291,077) 55 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 was halted at an accumulated cost of $334,457. The project is currently being re-evaluated. The budget for the construction of a Public Safety Building has been removed and an additional $60,000 was budgeted for further analysis instead. • 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. 56 Governmental Capital Project Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Restricted 650,065 1,708,888 2,215,475 2,643,783 428,308 Restricted/Designated 0 0 0 0 0 Cash Forward 650,065 1,708,888 2,215,475 2,643,783 428,308 Revenues Debt Proceeds 0 0 0 0 0 Transfer from Half Cent Sales Tax 1,000,000 798,000 500,000 0 (500,000) Donations 25,000 100,250 10,470 0 (10,470) 0 0 0 0 0 0 0 0 0 0 Miscellaneous 0 0 0 0 0 Interest Earnings 60,724 49,275 25,000 5,000 (20,000) Total Revenues 1,085,724 947,525 535,470 5,000 (530,470) Other Financing Sources 3,000 14,148 0 0 0 Total Resources 1,738,789 2,670,561 2,750,945 2,648,783 (102,162) Capital Outlay Public Safety Building-Design 26,901 334,457 0 60,000 60,000 Public Safety Building-Construction 0 0 94,060 0 (94,060) Veteran's Memorial Park 3,000 117,629 13,102 0 (13,102) Transfers To General Fund DIVISION TOTALS 29,901 452,086 107,162 60,000 (47,162) Other Financing Uses 0 3,000 0 0 0 Restricted 1,708,888 2,215,475 2,643,783 2,588,783 (55,000) Restricted/Designated Ending Cash 1,708,888 2,215,475 2,643,783 2,588,783 (55,000) Total Expenses and Cash 1,738,789 2,670,561 2,750,945 2,648,783 (102,162) Resource Allocation Capital Outlay 29,901 452,086 107,162 60,000 (47,162) Transfers Total Resources 29,901 452,086 107,162 60,000 (47,162) 57 • X4.P ,7-) �\ d i) y -0 4 rill 91" 58 Planning, Zoning and Building Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Revenues: General Fund Resources 197,317 172,060 243,519 178,062 (59,080) Building Code Enforcement 272,687 303,503 253,650 282,600 (239,566) C.D.B.G. 138,094 75,527 322,248 79,064 (243,184) Tree Protection 3,989 0 0 0 0 Total Revenues 612,087 551,090 819,417 539,726 (541,830) Expenses: Planning and Zoning 197,317 172,060 243,519 178,062 (65,457) C.D.B.G. 138,094 75,636 322,139 79,064 (243,075) Building 288,070 296,332 259,204 265,581 6,377 Tree Protection 14,821 480 0 3,509 3,509 Total Expenses 638,302 544,508 824,862 526,216 (298,646) Resource Allocation: Personnel Services 428,698 404,951 347,714 387,870 40,156 Operating Expenses 71,510 63,921 218,009 59,282 (158,727) Capital Outlay 138,094 75,636 259,139 79,064 (180,075) Transfers Total Resource Allocation: 638,302 544,508 824,862 526,216 (298,646) Summary of Authorized Positions 2011-2012 2012-2013 Planning and Zoning Redevelopment and Zoning Coordinator 0.00 1.00 Community Development Director 1.00 0.00 Principal Planner 1.00 1.00 2.00 2.00 Building Building and Zoning Director 0.00 0.64 Building Official 0.64 0.00 Deputy Building Official 1.00 1.00 Building Permits Technician/Clerk II 0.40 0.40 Receptionist/Permits Clerk 0.40 0.40 2.44 2.44 Total 4.44 4.44 59 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: • Mayport Road Corridor Revitalization efforts — Activities that support this Strategic Plan priority continue. • Create a redevelopment strategy for Mayport businesses. 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. • Address the development and redevelopment permitting and approval process along Mayport Road. Particularly businesses that require Use by Exception approval. • Evaluate Town Center parking in an effort to maximize the existing available space for business parking. 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. 60 General Fund Planning and Zoning Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 142,746 109,149 85,000 109,887 24,887 Overtime 0 0 Special Pay 1,073 4,961 7,500 325 (7,175) Sub-Total 143,819 114,110 92,500 110,212 17,712 Benefits FICA 11,744 9,038 7,100 8,432 1,332 Pension 21,416 18,905 32,584 30,652 (1,932) Health and Life Insurance 11,905 13,211 10,400 14,746 4,346 Worker and Unemploy Comp 347 106 609 770 161 Sub-Total 45,412 41,260 50,693 54,600 3,907 Total Wages and Benefits 189,231 155,370 143,193 164,812 21,619 OPERATING EXPENSES Professional Services 12,100 92,000 3,000 (89,000) Contract Services 88 (88) Local Travel 22 50 50 0 Communications 431 460 242 900 658 Postage Utilities Rentals and Leases 240 (240) Insurance Repairs and Maintenance 2,371 2,371 2,371 2,500 129 Printing and Publishing 668 950 1,000 50 Advertising and Promotions Other Current Charges 22 100 0 (100) Office Supplies 972 618 700 800 100 Operating Supplies 1,653 721 1,700 2,500 800 Books,Training,Memberships 1,947 420 1,885 2,500 615 Total Operating Expenses 8,086 16,690 100,326 13,250 (87,076) 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 197,317 172,060 243,519 178,062 (65,457) 61 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 sub-grant 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. The funding allocation for FY 2013 is $79,064 and will be used for sidewalks at Dutton Island. 62 Community Development Block Grant Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Cash Forward 0 0 0 0 0 Revenues Grant Proceeds 138,094 75,527 322,248 79,064 (243,184) Total Revenues 138,094 75,527 322,248 79,064 (243,184) Other Financing Sources 0 109 Total Resources 138,094 75,636 322,248 79,064 (243,184) Expenditures Salaries and Benefits Operating Expenses Contract Services Operating Supplies Aid to Private Citizens 63,000 (63,000) Capital Outlay Infrastructure Improvements 68,387 75,636 259,139 79,064 (180,075) Buildings 69,707 Equipment Land DIVISION TOTALS 138,094 75,636 322,139 79,064 (243,075) Other Financing Uses 109 Ending Cash 0 0 0 0 0 Total Expenses and Cash 138,094 75,636 322,248 79,064 (243,184) Resource Allocation Personnel Services 0 0 0 0 0 Operating Expenses 0 0 63,000 0 (63,000) Capital Outlay 138,094 75,636 259,139 79,064 (180,075) 138,094 75,636 322,139 79,064 (243,075) 63 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 depai Intents 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. 64 • 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. • 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. We hold admirable ratings with the CRS and BER programs. • 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. • Actively reviewing software programs to use for the community development permitting process including code enforcement. Workload Data Activity FY- 11 FY-10 FY-09 FY-08 Permits Reviewed and Issued 2,031' 2,064 1,910 1,730 Plan Reviews 501 443 468 492 Inspections 3,916 4,006 3,734 2,950 65 Building Code Enforcement Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Restricted 72,776 72,018 74,083 64,801 (9,282) Operating Cash (15,247) (24,706) (19,092) (15,364) 3,728 Cash Forward 57,529 47,312 54,991 49,437 (5,554) Revenues Building Permit Fees 181,237 205,322 208,000 205,000 (3,000) Plan Check Fees 30,863 35,559 41,000 41,000 0 Re-inspection Fees 3,766 605 500 600 100 Radon Gas Fee 23 430 400 400 0 Construction Surcharge 46 430 400 400 0 Interest Earnings 1,752 1,157 700 500 (200) Transfer from General Fund 55,000 60,000 0 31,000 31,000 Miscellaneous Revenues 2,650 3,700 1,050 Total Revenues 272,687 303,503 253,650 282,600 28,950 Other Financing Sources 5,166 508 Total Resources 335,382 351,323 308,641 332,037 23,396 Expenditures Building Code Enforcement 288,070 296,332 259,204 265,581 6,377 DIVISION TOTALS 288,070 296,332 259,204 265,581 6,377 Other Financing Uses Restricted 72,018 74,083 64,801 66,395 1,594 Operating Cash (24,706) (19,092) (15,364) 61 15,425 Ending Cash 47,312 54,991 49,437 66,456 17,019 Total Expenses and Cash 335,382 351,323 308,641 332,037 23,396 Resource Allocation Personnel Services 239,467 249,581 204,521 223,058 18,537 Operating Expenses 48,603 46,751 54,683 42,523 (12,160) Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resources 288,070 296,332 259,204 265,581 6,377 AUTHORIZED PERSONNEL Position 2011-2012 2012-2013 Building Official 0.64 0.64 Deputy Building Official 1.00 1.00 Building Permits Technician/Clerk II 0.40 0.40 Receptionist/Permits Clerk 0.40 0.40 66 Building Code Enforcement Fund Building Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 173,259 176,419 133,000 144,408 11,408 Overtime 0 0 Special Pay 5,206 3,089 2,690 610 (2,080) Sub-Total 178,465 179,508 135,690 145,018 9,328 Benefits FICA 13,242 13,390 10,400 11,096 696 Pension 26,060 32,136 34,341 40,281 5,940 Health and Life Insurance 19,253 22,191 22,190 23,535 1,345 Worker and Unemploy Comp 2,447 2,356 1,900 3,128 1,228 • Sub-Total 61,002 70,073 68,831 78,040 9,209 Total Wages and Benefits 239,467 249,581 204,521 223,058 18,537 OPERATING EXPENSES Professional Services 151 0 100 100 0 Contract Services 247 0 400 400 0 Local Travel 0 Communications 1,880 1,868 2,400 3,000 600 Postage 0 Utilities Rentals and Leases 480 240 (240) Insurance 1,556 851 905 902 (3) Repairs and Maintenance 7,709 6,826 7,094 7,802 708 Printing and Publishing 495 358 200 300 100 Advertising and Promotions Other Current Charges (22) (25) Office Supplies 465 447 150 150 0 Operating Supplies 3,003 3,813 4,369 4,150 (219) Books,Training,Memberships 2,121 1,079 3,500 2,350 (1,150) Internal Service Charges 30,998 31,054 35,325 23,369 (11,956) Total Operating Expenses 48,603 46,751 54,683 42,523 (12,160) 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 288,070 296,332 259,204 265,581 6,377 67 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. 68 Tree Protection Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Cash Forward 14,822 3,989 3,509 3,509 0 Revenues Tree Mitigation Proceeds Contributions/Donations 3,989 0 0 0 0 Total Revenues 3,989 0 0 0 0 Other Financing Sources _ Total Resources 18,811 3,989 3,509 3,509 0 Expenditures Contract Services 14,821 480 3,509 3,509 Operating supplies DIVISION TOTALS 14,821 480 0 3,509 3,509 Other Financing Uses 1 Ending Cash 3,989 3,509 3,509 0 (3,509) Total Expenses and Cash 18,811 3,989 3,509 3,509 0 Resource Allocation Personnel Services 0 0 0 0 0 Operating Expenses 14,821 480 0 3,509 3,509 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 14,821 480 0 3,509 3,509 69 - , . J N itl r 70 Parks and Recreation Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Revenues: General Fund Resources 1,01 3,527 1,055,270 1,140,716 1,126,016 (14,700) Total Revenues 1,013,527 1,055,270 1,140,716 1,126,016 (14,700) Expenses: Programs&Special Events 365,250 383,871 394,576 397,376 2,800 Maintenance& Improvements 648,277 671,399 746,140 728,640 (17,500) Total Expenses 1,013,527 1,055,270 1,140,716 1,126,016 (14,700) Resource Allocation: Personnel Services 535,685 580,349 617,385 627,096 9,711 Operating Expenses 413,128 414,896 451,931 494,920 42,989 Capital Outlay 64,714 60,025 71,400 4,000 (67,400) Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 1,013,527 1,055,270 1,140,716 1,126,016 (14,700) Summary of Authorized Positions 2011-2012 2012-2013 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 1.00 1.00 Gardener 1.00 1.00 Park Ranger 5.00 5.00 7.00 7.00 Total Parks and Recreation 12.00 12.00 91 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 1st Street Donner Park Active 4.5 2072 George Street Jordan Park Active 3.5 1671 Francis Avenue Bull Park Active 3.0 716 Ocean Avenue Rose Park Passive 1.75 Corner of Rose & Orchid Street Veteran's Memorial Park Passive 1.62 1 West First Street Fairway Villas Park Passive 0.4 Mayport Rd &Fairway Villas Lane Frazier Park Passive 0.4 Plaza St. (Median) Seminole Rd. & E. Coast Waters Park Passive 0.4 Seminole and 16th Avenue Marvin's Garden Passive 0.3 Dewees Avenue Total 492.67 92 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 93 General Fund Recreation Programs and Special Events Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 184,970 189,753 185,555 184,183 (1,372) Overtime 1,747 1,178 1,000 1,200 200 Special Pay 4,483 9,836 5,645 5,645 0 Sub-Total 191,200 200,767 192,200 191,028 (1,172) Benefits FICA 13,917 14,694 14,719 14,617 (102) Pension 23,259 28,199 38,745 42,662 3,917 Health and Life Insurance 14,670 16,393 21,853 21,823 (30) Worker and Unemploy Comp 5,590 4,123 4,889 5,626 737 Sub-Total 57,436 63,409 80,206 84,728 4,522 Total Wages and Benefits 248,636 264,176 272,406 275,756 3,350 OPERATING EXPENSES Professional Services Contract Services 21,068 16,933 25,000 25,000 0 Local Travel 749 709 700 800 100 Communications 4,875 4,947 5,000 5,300 300 Postage 86 247 250 250 0 Utilities 18,793 19,664 17,700 15,700 (2,000) Rentals and Leases 2,235 4,152 3,620 3,200 (420) Insurance Repairs and Maintenance 471 1,832 1,000 1,000 0 Printing and Publishing 54 775 Advertising and Promotions Other Current Charges 17,848 18,819 20,500 20,650 150 Office Supplies 800 793 500 700 200 Operating Supplies 10,385 10,546 7,900 8,700 800 Books,Training,Memberships 330 458 200 500 300 Grants&Aid to Other Organizations 38,920 39,820 39,800 39,820 20 Total Operating Expenses 116,614 119,695 122,170 121,620 (550) 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 365,250 383,871 394,576 397,376 2,800 94 Parks Maintenance and Beautification Purpose: The Parks Maintenance and Beautification Division within the Public Works Department manages the day to day maintenance and long term improvements of the parks,beach, and beach accesses throughout the city and maintains and upgrades city owned landscaped properties.The division responsibilities include,but are not limited to all aspects of providing functional and safe recreational areas for the citizens of Atlantic Beach and visitors who use the parks, keeping the plants and vegetation in landscaped areas throughout the City aesthetically pleasing using native species when available,as well as controlling invasive plant species. Specific duties include implementation of the Marsh Preserves Master Plan,parks planning and parks building maintenance, irrigation systems maintenance, landscape bed installation and maintenance, and administering the beach access and other adoption programs. Key Objectives: • Continue to maintain and improve the quality of the parks and the beach with emphasis on implementation of the Marsh Preserves Master Plan. • Make City parks and the beach great places for residents and visitors to recreate. • Replace and/or repair playground equipment,tennis courts, sport fields,park amenities, etc. as needed. • Ensure City irrigation systems operate properly. • Continue maintenance and repair of the Community Centers and structures in the parks. • Provide manpower and support for recreation events in City parks throughout the year. Issues,Trends,Highlights: • Begin implementation of the Marsh Preserves Master Plan. • Continue improvements and upgrades to all parks. • Construction of sidewalk connecting Donner Park with Dutton Island. • Repair and improvements to Russell Park racquetball facility. • Continue upgrades to Beaches Veterans Memorial Park in conjunction with Vet groups. Workload Data: Activity Est.FY12-13 FY11-12 FY10-11 Acres of Park Land 493 493 493 Parks Maintained 18 18 18 Irrigation Systems 42 42 41 95 General Fund Park Maintenance & Beautification Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 191,834 207,093 206,913 204,676 (2,237) Overtime 5,299 4,337 5,300 5,300 0 Special Pay 3,843 3,648 2,700 2,700 0 Sub-Total 200,976 215,078 214,913 212,676 (2,237) Benefits FICA 14,703 15,793 16,494 16,273 (221) Pension 31,423 37,749 51,930 57,092 5,162 Health and Life Insurance 33,716 41,924 55,186 57,952 2,766 Worker and Unemploy Comp 6,231 5,629 6,456 7,347 891 Sub-Total 86,073 101,095 130,066 138,664 8,598 Total Wages and Benefits 287,049 316,173 344,979 351,340 6,361 OPERATING EXPENSES Professional Services 364 75 4,400 1,000 (3,400) Contract Services 180,750 146,152 162,801 204,000 41,199 Local Travel 17 42 100 100 0 Communications 2,934 2,494 4,563 12,000 7,437 Postage 14 Utilities 44,078 55,417 56,000 54,000 (2,000) Rentals and Leases 4,443 3,818 3,502 3,000 (502) Insurance Repairs and Maintenance 2,516 19,603 39,800 35,200 (4,600) Printing and Publishing 2,555 244 500 500 0 Advertising and Promotions Other Current Charges 96 Office Supplies Operating Supplies 58,857 67,246 57,695 63,000 5,305 Books,Training,Memberships 400 500 100 Total Operating Expenses 296,514 295,201 329,761 373,300 43,539 CAPITAL OUTLAY Land Buildings Infrastructure Improvements 48,836 23,058 71,400 (71,400) Vehicles 15,878 36,967 Equipment 4,000 4,000 Total Capital Outlay 64,714 60,025 71,400 4,000 (67,400) 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 648,277 671,399 746,140 728,640 (17,500) 96 Public Safety Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Revenues: General Fund Resources 4,296,664 4,497,215 4,894,361 4,981,355 86,994 Police Grants 389,920 159,923 109,396 82,000 (27,396) Police Trust 37,790 45,721 36,774 27,860 (8,914) Total Revenues 4,724,374 4,702,859 5,040,531 5,091,215 50,684 Expenses: Police Services 3,130,170 3,268,163 3,592,939 3,665,950 73,011 Police Grants 366,413 183,430 109,396 82,000 (27,396) Police Trust 35,802 42,405 51,000 49,500 (1,500) Rescue Services 1,108,594 1,162,892 1,214,158 1,223,687 9,529 Code Enforcement 57,900 66,160 87,264 91,718 4,454 Total Expenses 4,698,879 4,723,050 5,054,757 5,112,855 58,098 Resource Allocation: Personnel Services 3,192,849 3,224,825 3,495,568 3,579,249 83,681 Operating Expenses 1,303,131 1,325,561 1,396,747 1,427,606 30,859 Capital Outlay 202,899 172,664 162,442 106,000 (56,442) Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 4,698,879 4,723,050 5,054,757 5,112,855 58,098 Summary of Authorized Positions 2011-2012 2012-2013 Police Police Chief 1.00 1.00 Commander 3.00 3.00 Sergeant 6.00 6.00 Detective 3.50 3.00 Patrol Officer 15.00 15.00 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 43.50 43.00 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 62.50 62.00 71 Police Department 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 2012-13: One major strategic initiative for the Atlantic Beach Police Department for the 2012-13 year is Pedestrian and Bicycle Safety. The department strives to reduce accidents and injuries and raise awareness through education and enforcement. The Police Department will conduct a city wide Pedestrian and Bike Safety study to come up with recommendations on how to achieve this. Other key objectives for the Police Department in 2012-13 include: • To continue placing an emphasis on the Mayport Corridor redevelopment project. One full time police officer will continue to be assigned to the Community Oriented Policing Unit, which will focus primarily in this geographic area. • To continue focused traffic enforcement throughout the city, with an emphasis on speed and DUI enforcement. • To seek and utilize all available grant funding for all police operations and emergency preparedness initiatives. 2011 Highlights: We have completed our third year on the Mayport Corridor Redevelopment Project. There has been a dramatic improvement in the drug, transient and prostitution problems since this initiative began. Numerous educational and mentoring programs and events have been held at local community centers for children within the neighborhoods. 72 In 2011, members of the Atlantic Beach Police Department made 912 arrests, which include 281 DUI arrests. Atlantic Beach had the second lowest per capita(crimes per 1,000 residents) crime rate in Duval County for 2011 and was lower than the state average. City wide, there was a 3% decrease in Part I crimes in 2011 as compared to 2010 (from 490 to 473). The Florida Department of Law Enforcement (FDLE) completed their security audit of the police department's Communications Center, which focuses on many technical and physical security aspects. This audit is conducted every three years, and many new mandatory requirements have been added since the last audit. The agency has been working with the City of Atlantic Beach I.T. department to ensure compliance in the mandatory areas. The police radios are on an 800 mhz system which went through software and hardware upgrades in 2011, resulting in all end users being compliant with digital requirements. The cost of the upgrades for Atlantic Beach was approximately$50,000; however it was completely funded by a grant that was obtained through the city of Jacksonville. Workload Data 2011 2010 2009 2008 2007 Avg. Response Time in 2.01 2.38 2.08 2.16 2.35 Minutes Total Crime Rate per 1,000 population 37.33 37.06 38.61 38.53 43.02 Arrests 912 838 987 1,292 1,173 Calls 26,200 29,889 30,005 28,786 35,710 Traffic Citations 4,664 4,734 4,880 4,815 6,583 Index Crimes 473 488 532 538 603 73 General Fund Police Administration Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 298,794 303,040 307,500 231,278 (76,222) Overtime 23 52 150 150 0 Special Pay 9,714 6,196 10,000 6,585 (3,415) Sub-Total 308,531 309,288 317,650 238,013 (79,637) Benefits FICA 22,654 22,603 24,026 18,211 (5,815) Pension 51,442 63,733 88,804 66,997 (21,807) Health and Life Insurance 26,211 30,205 36,400 26,042 (10,358) Worker and Unemploy Comp 7,302 4,099 4,800 4,076 (724) Sub-Total 107,609 120,640 154,030 115,326 (38,704) Total Wages and Benefits 416,140 429,928 471,680 353,339 (118,341) OPERATING EXPENSES Professional Services 8,332 6,327 10,000 6,000 (4,000) Contract Services 18,655 21,311 19,000 19,000 0 Local Travel 0 Communications 41,307 28,021 41,000 50,250 9,250 Postage 372 647 500 500 0 Utilities 16,371 17,481 17,250 14,400 (2,850) Rentals and Leases 1,060 1,090 500 500 0 Insurance Repairs and Maintenance 25,875 20,374 26,000 25,300 (700) Printing and Publishing 11,795 10,975 11,000 11,000 0 Advertising and Promotions Other Current Charges 541 976 2,500 1,000 (1,500) Office Supplies 8,311 7,863 8,000 8,000 0 Operating Supplies 10,630 10,397 9,300 9,300 0 Books,Training,Memberships 2,290 2,298 2,500 2,500 0 Total Operating Expenses 145,539 127,760 147,550 147,750 200 CAPITAL OUTLAY Land Buildings 1,444 37,625 Infrastructure Improvements Vehicles 27,197 Equipment 15,200 (15,200) Total Capital Outlay 1,444 64,822 15,200 0 (15,200) DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 563,123 622,510 634,430 501,089 (133,341) 74 General Fund Police Patrol Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 987,324 933,974 1,005,500 1,140,419 134,919 Overtime 68,730 98,763 78,000 70,000 (8,000) Special Pay 118,260 108,281 75,969 104,526 28,557 Sub-Total 1,174,314 , 1,141,018 1,159,469 1,314,945 155,476 Benefits FICA 85,360 89,768 94,000 103,666 9,666 Pension 224,182 287,005 379,178 400,809 21,631 Health and Life Insurance 99,202 119,423 191,200 243,085 51,885 Worker and Unemploy Comp 47,094 29,797 34,000 47,892 13,892 Sub-Total 455,838 525,993 698,378 795,452 97,074 Total Wages and Benefits 1,630,152 1,667,011 1,857,847 2,110,397 252,550 OPERATING EXPENSES Professional Services 482 480 Contract Services 5,235 7,581 8,500 7,500 (1,000) Local Travel 74 143 350 300 (50) Communications 4,410 6,000 1,590 Postage Utilities Rentals and Leases 11,168 11,448 3,500 750 (2,750) Insurance Repairs and Maintenance 10,238 13,236 10,500 13,000 2,500 Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 108,502 112,636 131,000 129,500 (1,500) Books,Training,Memberships 0 Internal Service Charges Total Operating Expenses 135,699 145,524 158,260 157,050 (1,210) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 66,313 32,326 87,000 70,000 (17,000) Equipment 38,491 45,699 2,438 13,000 10,562 Total Capital Outlay 104,804 78,025 89,438 83,000 (6,438) 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 1,870,655 1,890,560 2,105,545 2,350,447 244,902 75 General Fund Police Crime Suppression Unit Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 58,160 57,842 61,994 103,956 41,962 Overtime 4,826 8,694 6,000 5,000 (1,000) Special Pay 19,543 30,233 16,569 4,283 (12,286) Sub-Total 82,529 96,769 84,563 113,239 28,676 Benefits FICA 9,379 10,486 9,606 11,878 2,272 Pension 20,970 26,247 36,326 49,560 13,234 Health and Life Insurance 11,995 11,598 22,458 22,724 266 Worker and Unemploy Comp 5,016 2,833 3,424 5,580 2,156 Sub-Total 47,360 51,164 71,814 89,742 17,928 Total Wages and Benefits 129,889 147,933 156,377 202,981 46,604 OPERATING EXPENSES Professional Services Contract Services Local Travel 522 24 150 200 50 Communications 441 900 459 Postage Utilities Rentals and Leases 7,483 6,980 7,241 6,600 (641) Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 920 282 1,600 1,200 (400) Books,Training,Memberships Investigations 1,000 2,000 2,000 2,500 500 Total Operating Expenses 9,925 9,286 11,432 11,400 (32) 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 139,814 157,219 167,809 214,381 46,572 76 General Fund Police Investigations Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 115,581 112,640 141,000 102,296 (38,704) Overtime 2,022 3,192 1,000 3,000 2,000 Special Pay 10,112 12,182 15,000 12,050 (2,950) Sub-Total 127,715 128,014 157,000 117,346 (39,654) Benefits FICA 9,274 9,318 13,000 8,979 (4,021) Pension 32,551 41,677 53,951 34,735 (19,216) Health and Life Insurance 15,488 16,629 22,000 7,613 (14,387) Worker and Unemploy Comp 5,183 2,857 4,500 4,219 (281) Sub-Total 62,496 70,481 93,451 55,546 (37,905) Total Wages and Benefits 190,211 198,495 250,451 172,892 (77,559) OPERATING EXPENSES Professional Services Investigations 39 (39) Local Travel 145 29 100 100 0 Communications 662 600 (62) Postage Utilities Rentals and Leases 480 960 240 (240) Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges/Investigations Office Supplies Operating Supplies 601 1,400 1,000 (400) Books,Training,Memberships Total Operating Expenses 625 1,590 2,441 1,700 (741) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 13,132 0 (13,132) Equipment Total Capital Outlay 0 0 13,132 0 (13,132) 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 190,836 200,085 266,024 174,592 (91,432) 77 General Fund Police Dispatch Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 190,464 199,718 175,000 181,626 6,626 Overtime 6,079 5,371 6,500 6,000 (500) Special Pay 10,407 21,291 36,000 15,991 (20,009) Sub-Total 206,950 226,380 217,500 203,617 (13,883) Benefits FICA 15,523 16,928 16,700 15,580 (1,120) Pension 23,607 26,008 51,617 50,664 (953) Health and Life Insurance 23,596 26,124 32,700 48,319 15,619 Worker and Unemploy Comp 711 381 500 784 284 Sub-Total 63,437 69,441 101,517 115,347 13,830 Total Wages and Benefits 270,387 295,821 319,017 318,964 (53) OPERATING EXPENSES Professional Services Contract Services 150 250 Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 1,886 839 1,100 1,000 (100) Books,Training,Memberships Internal Service Charges Total Operating Expenses 2,036 1,089 1,100 1,000 (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 272,423 296,910 320,117 319,964 (153) 78 General Fund Police Animal Control Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 52,085 55,651 48,700 55,183 6,483 Overtime 470 169 1,600 400 (1,200) Special Pay 982 2,270 2,500 700 (1,800) Sub-Total 53,537 58,090 52,800 56,283 3,483 Benefits FICA 4,073 4,414 4,300 4,307 7 Pension 8,762 10,203 14,015 15,393 1,378 Health and Life Insurance 3,361 5,588 7,230 7,399 169 Worker and Unemploy Comp 791 669 750 995 245 Sub-Total 16,987 20,874 26,295 28,094 1,799 Total Wages and Benefits 70,524 78,964 79,095 84,377 5,282 OPERATING EXPENSES Professional Services 476 170 400 400 0 Contract Services 1,539 2,113 1,800 1,800 0 Local Travel Communications 441 600 159 Postage Utilities 168 168 200 200 0 Rentals and Leases 960 960 Insurance Repairs and Maintenance 2,235 1,177 1,400 1,600 200 Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 6,761 6,259 5,500 6,800 1,300 Books,Training,Memberships 100 Total Operating Expenses 12,239 10,847 9,741 11,400 1,659 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 82,763 89,811 88,836 95,777 6,941 79 General Fund Police School Guards Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 9,212 9,133 8,773 8,673 (100) Overtime Special Pay Sub-Total 9,212 9,133 8,773 8,673 (100) Benefits FICA 705 699 671 665 (6) Pension Health and Life Insurance Worker and Unemploy Comp 639 1,236 684 312 (372) Sub-Total 1,344 1,935 1,355 977 (378) Total Wages and Benefits 10,556 11,068 10,128 9,650 (478) 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 50 50 0 Books,Training,Memberships Internal Service Charges Total Operating Expenses 0 0 50 50 0 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 10,556 11,068 10,178 9,700 (478) 80 Police Grants Purpose: The Police Grants are used to enhance Public Safety operations and utilize available grants to provide the funding for public safety initiatives. Issues,Trends and Highlights: • 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. • For FY 2013, the Department is requesting$82,000 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). 81 Police Grant Funds Police Department Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Cash Forward 0 23,996 0 0 0 Revenues Grant Proceeds 356,382 159,923 109,396 82,000 (27,396) Interest Transfer from General Fund 33,538 0 0 0 0 Total Revenues 389,920 159,923 109,396 82,000 (27,396) Other Financing Sources 489 0 0 0 0 Total Resources 390,409 183,919 109,396 82,000 (27,396) Expenditures Salaries and Wages 267,813 154,798 105,574 82,000 (23,574) Operating Expenses Professional Services 0 0 0 0 0 Contract Services 0 0 0 0 0 Communications 1,578 0 0 0 0 Rentals and Leases 0 0 0 0 0 Other Current Charges 0 0 0 0 0 Operating Supplies 4,202 0 0 0 0 Training 0 0 0 0 0 Total Operating Expenses 5,780 0 0 0 0 Capital Outlay Vehicles 36,614 23,507 0 0 0 Equipment 56,206 5,125 3,822 0 (3,822) Total Capital Outlay 92,820 28,632 3,822 0 (3,822) Transfers To Police Trust fund 0 0 0 0 0 To General Fund 0 0 0 0 0 To Various Grant Funds 0 0 0 0 0 Total Transfers 0 0 0 0 0 DIVISION TOTALS 366,413 183,430 109,396 82,000 (27,396) Other Financing Uses 0 489 0 0 0 Ending Cash 23,996 0 0 0 0 Total Expenses and Cash 390,409 183,919 109,396 82,000 (27,396) Resource Allocation Personnel Services 267,813 154,798 105,574 82,000 (23,574) Operating Expenses 5,780 0 0 0 0 Capital Outlay 92,820 28,632 3,822 0 (3,822) Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resources 366,413 183,430 109,396 82,000 (27,396) 82 Police Special Revenue Funds The Police Special Revenue Funds receive revenue from several distinct sources. The funding derived from those revenue sources is restricted to very specific purposes. Police Training Funds Purpose: Restricted funding from a surcharge on Uniform Traffic Citations is dedicated to police training. Historically, when available, the City has funded police training from this account. For the past 3 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 2012-13, these 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. 83 Police Special Revenue Funds Public Safety Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Cash Forward 186,195 162,233 166,106 151,880 (14,226) Revenues State Forfeitures 5,132 16,382 8,912 0 (8,912) Federal Forfeitures 0 0 0 0 Clerk-Court Costs 6,403 6,418 6,400 6,400 0 Radio Communications Fees 20,303 18,602 19,500 19,500 0 Interest 5,952 4,117 1,962 1,960 (2) Miscellaneous 0 202 0 0 0 Total Revenues 37,790 45,721 36,774 27,860 (8,914) Other Financing Sources 0 2,114 0 0 0 Total Resources 223,985 210,068 202,880 179,740 (23,140) OPERATING EXPENSES Contract Services Investigations Communications 17,000 29,000 30,000 20,000 (10,000) Training Printing and Publishing Operating Supplies 0 2,000 2,000 2,500 500 Other Current Charges Books,Training,Memberships 14,971 11,405 15,000 24,000 9,000 Total Operating Expenses 31,971 42,405 47,000 46,500 (500) CAPITAL OUTLAY Vehicles Equipment 3,831 0 4,000 3,000 (1,000) Total Capital Outlay 3,831 0 4,000 3,000 (1,000) TRANSFERS To Police Grant&Trust Funds Total Transfers 0 0 0 0 0 DIVISION TOTALS 35,802 42,405 51,000 49,500 (1,500) Other Financing Uses 25,950 1,557 0 0 0 Ending Cash 162,233 166,106 151,880 130,240 (21,640) Total Expenses and Cash 223,985 210,068 202,880 179,740 (23,140) 84 Fire Division Divisional Summary Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Resource Allocation Personnel Services 155,031 178,366 180,105 178,501 (1,604) Operating Expenses 953,563 983,341 1,014,303 1,045,186 30,883 Capital Outlay 0 1,185 19,750 0 (19,750) Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resources 1,108,594 1,162,892 1,214,158 1,223,687 9,529 Expenses: Fire Control/Rescue 936,392 967,705 994,929 1,025,436 30,507 Lifeguards 172,202 195,187 219,229 198,251 (20,978) Total Expenses 1,108,594 1,162,892 1,214,158 1,223,687 9,529 Summary of Authorized Positions 2011-2012 2012-2013 Fire Department Public Safety Director 0.0 0.0 Lifeguards Lieutenant 2.0 2.0 Captain 4.0 4.0 Lifeguard 12.0 12.0 18.0 18.0 85 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 depaitment 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 Year Fire Rescue Fire Rescue 2000 177 805 4.86 4.41 2001 187 772 4.91 4.47 2002 173 820 4.50 4.36 2003 189 788 4.67 4.36 2004 230 820 4.19 4.16 2005 170 810 4.21 4.09 2006 163 833 4.11 4.04 2007 191 918 3.82 4.03 2008 218 810 3.50 4.28 2009 161 754 4.20 4.29 2010 181 833 4.83 4.38 2011 201 943 4.55 4.47 86 General Fund Fire Control / Rescue Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages Overtime Special Pay Sub-Total 0 0 0 0 0 Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub-Total 0 0 0 0 0 Total Wages and Benefits 0 0 0 0 0 OPERATING EXPENSES Professional Services Contract Services 920,021 947,622 976,054 1,005,336 29,282 Local Travel Communications Postage Utilities 16,371 17,481 17,875 18,100 225 Rentals and Leases Insurance Repairs and Maintenance 2,602 1,000 2,000 1,000 Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies Books,Training,Memberships Internal Service Charges Total Operating Expenses 936,392 967,705 994,929 1,025,436 30,507 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay 0 0 0 0 0 DIVISION TOTALS 936,392 967,705 994,929 1,025,436 30,507 87 General Fund Lifeguards Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 138,963 161,901 162,627 160,587 (2,040) Overtime Special Pay Sub-Total 138,963 161,901 162,627 160,587 (2,040) Benefits RCA 10,631 12,385 12,441 12,288 (153) Pension Health and Life Insurance Worker and Unemploy Comp 5,437 4,080 5,037 5,626 589 Sub-Total 16,068 16,465 17,478 17,914 436 Total Wages and Benefits 155,031 178,366 180,105 178,501 (1,604) OPERATING EXPENSES Professional Services 805 2,497 1,000 1,500 500 Contract Services 1,426 572 1,559 1,500 (59) Local Travel Communications 3,359 1,219 4,221 4,300 79 Postage Utilities 2,341 1,902 2,500 2,500 0 Rentals and Leases 120 Insurance Repairs and Maintenance 648 890 2,700 2,000 (700) Printing and Publishing 336 441 450 9 Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 8,229 7,181 6,503 7,050 547 Books,Training,Memberships 363 919 450 450 0 Total Operating Expenses 17,171 15,636 19,374 19,750 376 CAPITAL OUTLAY Land Buildings 4,750 (4,750) Infrastructure Improvements Vehicles Equipment 1,185 15,000 (15,000) Total Capital Outlay 0 1,185 19,750 0 (19,750) DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 172,202 195,187 219,229 198,251 (20,978) 88 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 still working with the other City departments 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. • Implementing the 2012 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. • Code Enforcement will benefit this year from the addition of a new tracking software program that should improve efficiencies. Workload Data: 2011 2010 2009 2008 Total Complaints 939 912 2,969 2,858 Compliance 929 902 2,967 3,237 Pending Cases 10 10 84 21 Note: Reason for the significant drop in complaints and compliance for 2010 is that removals of right-of-way snipe signs are not included in the number of cases. 89 General Fund Code Enforcement Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 36,213 42,695 43,004 42,578 (426) Overtime Special Pay 2,217 167 0 0 Sub-Total 38,430 42,862 43,004 42,578 (426) Benefits FICA 2,928 3,253 3,290 3,258 (32) Pension 7,598 7,864 10,793 11,877 1,084 Health and Life Insurance 2,495 4,642 7,225 7,335 110 Worker and Unemploy Comp 695 3,820 982 1,100 118 Sub-Total 13,716 19,579 22,290 23,570 1,280 Total Wages and Benefits 52,146 62,441 65,294 66,148 854 OPERATING EXPENSES Professional Services 177 301 50 50 0 Contract Services 130 Local Travel Communications 579 483 720 1,620 900 Postage Utilities Rentals and Leases 240 300 (300) Insurance Repairs and Maintenance Printing and Publishing 2,912 149 200 200 0 Advertising and Promotions Other Current Charges Office Supplies 1,463 100 100 0 Operating Supplies 493 1,556 1,950 2,050 100 Books,Training,Memberships 990 1,550 1,550 0 Total Operating Expenses 5,754 3,719 4,870 5,570 700 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 17,100 (17,100) Equipment 20,000 20,000 Total Capital Outlay 0 0 17,100 20,000 2,900 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 57,900 66,160 87,264 91,718 4,454 90 Public Works Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Revenues: General Fund Resources 1,450,059 1,454,687 1,546,560 1,593,673 47,113 Local Option Gas Taxes 465,583 454,036 421,000 433,655 12,655 Sanitation Utility 1,821,175 1,775,216 1,756,950 1,814,950 58,000 Storm Water Utility 1,021,189 685,886 958,430 1,097,430 139,000 Total Revenues 4,758,006 4,369,825 4,682,940 4,939,708 256,768 Expenses: Public Works Admin. 445,211 462,483 506,744 516,660 9,916 Street and Road Maint. 758,799 745,141 788,379 792,373 3,994 Local Option Gas Tax 608,559 451,253 446,406 468,500 22,094 Sanitation Utility 1,707,996 1,718,610 1,793,033 1,810,501 17,468 Storm Water Utility 3,363,853 1,348,148 923,393 1,208,504 285,111 Fleet Maintenance 246,049 247,063 251,437 284,640 33,203 Total Expenses 7,130,467 4,972,698 4,709,392 5,081,178 371,786 Resource Allocation: Personnel Services 1,086,105 1,041,026 1,052,802 1,103,220 50,418 Operating Expenses 2,558,030 2,721,502 2,967,438 2,935,592 (31,846) Capital Outlay 2,537,318 521,286 113,906 420,200 306,294 Debt Service 212,350 224,865 211,151 210,768 (383) Transfers 736,664 464,019 364,095 411,398 47,303 Total Resource Allocation: 7,130,467 4,972,698 4,709,392 5,081,178 371,786 Summary of Authorized Positions 2011-2012 2012-2013 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 Building Maintenance Technician 1.00 1.00 Building/Sign Maintenance Worker 1.00 1.00 General Maintenance Worker 3.75 3.75 6.85 6.85 Storm Water Maintenance Streets and Maintenance Division Director 0.40 0.40 Crew Chief 0.50 0.50 Heavy Equipment Operator 1.90 1.90 General Maintenance Worker 1.25 1.25 4.05 4.05 Sanitation Heavy Equipment Operator 0.40 0.40 Total Public Works 17.30 17.30 97 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 projects at minimum cost while assuring synchronization with the City quality construction. Commission's strategic planning priorities. • Streamline plan reviews and ensure building contractors understand • Continue to improve upon the submittal requirements for permit effectiveness and productivity of the applications. Parks Maintenance and Beautification Division as well as combining and • Continue master planning and mapping coordinating efforts between all Public of city facilities using Geographic Works staff and equipment. Information System. • Continue to administer the Capital Improvement Program by completing Issues,Trends,Highlights: • Continue to provide construction engineering and inspection services on 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(F SA)Annual 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, general engineering consulting, 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. 98 General Fund Public Works Administration Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 306,785 308,610 310,460 307,551 (2,909) Overtime 679 0 200 200 0 Special Pay 4,714 3,228 7,475 7,475 0 Sub-Total 312,178 311,838 318,135 315,226 (2,909) Benefits FICA 22,498 22,535 24,337 24,119 (218) Pension 44,930 54,471 74,842 82,411 7,569 Health and Life Insurance 26,289 30,436 39,705 42,229 2,524 Worker and Unemploy Comp 8,273 7,131 7,405 8,725 1,320 Sub-Total 101,990 114,573 146,289 157,484 11,195 Total Wages and Benefits 414,168 426,411 464,424 472,710 8,286 OPERATING EXPENSES Professional Services 6,846 9,500 9,000 (500) Contract Services 4,877 3,854 6,900 6,900 0 Local Travel 667 499 550 550 0 Communications 5,943 6,495 7,000 10,000 3,000 Postage 9 Utilities Rentals and Leases 396 480 170 0 (170) Insurance Repairs and Maintenance 6,624 3,372 5,000 5,000 0 Printing and Publishing 293 234 300 300 0 Advertising and Promotions Other Current Charges Office Supplies 1,873 1,790 1,800 1,800 0 Operating Supplies 6,874 6,764 7,800 7,100 (700) Books,Training,Memberships 3,487 1,652 3,300 3,300 0 Total Operating Expenses 31,043 31,986 42,320 43,950 1,630 CAPITAL OUTLAY Land Buildings Infrastructure Improvements 0 Vehicles Equipment 4,086 Total Capital Outlay 0 4,086 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 445,211 462,483 506,744 516,660 9,916 99 Streets and Maintenance Purpose: The Streets and 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 • Continue maintenance and replacement of and rights-of way. street signs and inventory. • Document roadway status in the City's GIS • Continue maintenance of Town Center, database. Atlantic Blvd. and Mayport Road medians and Mayport Flyover area. • Continue ten year plan for street maintenance utilizing Pavement • Standup of City Building Maintenance Management System to update roadway function. inventory and maintenance plan. Issues,Trends and Highlights: • This year's resurfacing project using Gas Tax funds will include Main St., Levy Road, Selva Marina Dr South Bound, Sandpiper Lane, 6th St., 15th St., 17th St. & Selva Marina Circle. • Extended the contract for Asphalt Repairs. • Extended the contract for Lawn Maintenance for Town Center,Atlantic Blvd Medians,Mayport Road Flyover areas and Medians on Mayport Road and City Parks with a reduction in price. Workload Data Est. FY-10/11 FY-09/10 FY-08/09 Activity FY-11/12 City Street Overall Condition Index Ip* 74.4 73.9 74.9 (OCI) Tons of Asphalt Patching 0 95 195.5 200 Tons of Limerock 50 0 75 75 Miles of Paved Roadway(incl. FDOT) 57.2 57.2 57.2 57.2 Litter and Trash picked up on right of 90,510 115,030 156,720 160,312 ways and ditches (lbs) *Pavement Management inspections still in progress. 100 General Fund Public Works Streets Division Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 255,605 220,784 215,000 225,150 10,1500 Overtime 576 833 500 500 Special Pay 3,808 13,531 13,020 5,185 (7,835) Sub-Total 259,989 235,148 228,520 230,835 Benefits 1,560 FICA 19,278 17,302 16,105 Pension 38,726 47,019 60,685 62,804 2,119 Health and Life Insurance 35,663 36,397 39,500 56,366 16,866 Worker and Unemploy Comp 15,694 12,308 11,553 13,074 1,521 Sub-Total 109,361 113,026 127,843 149,909 22,066 Total Wages and Benefits 369,350 348,174 356,363 380,744 24,381 OPERATING EXPENSES Professional Services 124 490 500 500 0 (4,419) Contract Services 82,418 76,073 117,486 113,067 (1 419 Town Center Maintenance 67,057 62,711 48,000 46,222 ( ) Transportation,Postage Communications 2,256 2,143 7,051 10,000 2.949 Utilities 142,157 153,246 156,633 156,500 (133) Rentals and Leases 5,852 7,405 4,215 2,200 (2,015) Insurance Repairs and Maintenance 3,222 12,032 12,767 3,500 (9,266 Printing and Publishing 229 1,614 514 1,000 Advertising and Promotions Other Current Charges 2,557 0 Office Supplies 44 146 150 150 730 Operating Supplies 47,095 44,766 46,500 47,230 1,700 Books,Training,Memberships 100 700 2,400 g 8B0 360 Mosquito Control 3,000 4,310 8,500 Total Operating Expenses 356,011 365,036 403,016 391,629 (11,387) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 33,438 14,631 15,000 20,000 (14,000) Equipment 17,300 14,000 Total Capital Outlay 33,438 31,931 29,000 20,000 (9,000) DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To 0 0 0 Total Transfers 0 0 DIVISION TOTALS 758,799 745,141 788,379 792,373 3,994 101 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, 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 Public Works Department's top prioritized street paving and resurfacing projects as well as curb and gutter repair projects. • 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. The FY 11/12 Resurfacing Project includes Main Street from W. 1St Street to Dutton Island Road West, Levy Road from Main Street to Begonia Street, Selva Marina Drive (Southbound) from Saturiba Drive to Seminole Road, Sandpiper Lane from Donner Road to City Yard, 6th Street from East Coast Drive to Beach Access, 15th Street from Seminole Road to East Coast Drive, 17th Street from Seminole Road to Beach Avenue & Selva Marina Circle from 12th Street to the Cul de sac. Sidewalk and curb and gutter repairs are budgeted at $25,000. $72,500 is being transferred to the General Fund for street maintenance 102 Local Option Gas Tax Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Restricted 222,381 76,633 75,012 49,606 (25,406) Restricted/Designated 0 0 0 0 0 Cash Forward 222,381 76,633 75,012 49,606 (25,406) Revenues Local Option Gas Taxes 462,688 452,798 420,000 432,655 12,655 Interest Earnings 2,895 1,238 1,000 1,000 0 Total Revenues 465,583 454,036 421,000 433,655 12,655 Other Financing Sources Total Resources 687,964 530,669 496,012 483,261 (12,751) Expenditures Operating Expenses Professional Services Contract Services 117,059 235,012 312,000 300,000 (12,000) Operating Supplies Repair and Maintenance Capital Outlay Street and Sidewalk Improvements 4,741 30,406 25,000 (5,406) Core City Project Paving Transfers Out To Debt Service 68,500 68,500 71,000 71,000 0 To General Fund 72,500 72,500 To Storm Water Utility Fund 423,000 143,000 33,000 (33,000) DIVISION TOTALS 608,559 451,253 446,406 468,500 22,094 Other Financing Uses 2,772 4,404 Restricted 76,633 75,012 49,606 14,761 (34,845) Ending Cash 76,633 75,012 49,606 14,761 (34,845) Total Expenses and Cash 687,964 530,669 496,012 483,261 (12,751) Resource Allocation Personnel Services 0 0 0 0 0 Operating Expenses 117,059 235,012 312,000 300,000 (12,000) Capital Outlay 0 4,741 30,406 25,000 (5,406) Debt Service 0 0 0 0 0 Transfers 491,500 211,500 104,000 143,500 39,500 Total Resources 608,559 451,253 446,406 468,500 22,094 103 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 • Prepare for storm debris cleanup performance for strict contractual efforts by ensuring contracts are in compliance, including use of place and vendors are prepared. liquidated damages, as necessary. ® Continue monthly meetings with • Continue efforts to increase contractor. recycling volumes in the City. Issues, Trends,Highlights: • City's franchise hauler is Advanced Disposal. • Sanitation contract includes white goods, tire pickup and pickup of City facilities. • All commercial accounts are serviced by franchise hauler. • Potential Future Solid Waste Tippage Fee by City of Jacksonville. Activity Est. FY-10/11 FY-09/10 FY-08/09 FY-11/12 Number of Residential Accounts 4,966 4,966 4,966 4,966 Number of Commercial Accounts 609 609 650 650 104 Sanitation Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Restricted 439,487 365,708 365,399 447,133 81,734 Operating Cash 86,444 241,973 296,244 178,427 (117,817) Cash Forward 525,931 607,681 661,643 625,560 (36,083) Revenues Garbage Services 1,772,172 1,731,925 1,725,450 1,780,450 55,000 Interest Earnings 22,306 15,854 9,000 9,000 0 Commercial Franchise Fees 26,697 27,437 22,500 25,500 3,000 Miscellaneous Collections 0 Disaster Relief Grants Total Revenues 1,821,175 1,775,216 1,756,950 1,814,950 58,000 Other Financing Sources 0 Total Resources 2,347,106 2,382,897 2,418,593 2,440,510 21,917 Expenditures Sanitation 1,707,996 1,718,610 1,793,033 1,810,501 17,468 DIVISION TOTALS 1,707,996 1,718,610 1,793,033 1,810,501 17,468 Other Financing Uses 31,429 2,644 0 Restricted 365,708 365,399 447,133 451,325 4,192 Operating Cash 241,973 296,244 178,427 178,684 257 Ending Cash 607,681 661,643 625,560 630,009 4,449 Total Expenses and Cash 2,347,106 2,382,897 2,418,593 2,440,510 21,917 Resource Allocation Personnel Services 26,406 19,371 21,086 25,019 3,933 Operating Expenses 1,436,426 1,442,226 1,507,352 1,512,384 5,032 Capital Outlay 0 4,494 4,500 5,200 700 Debt Service 0 0 0 0 0 Transfers 245,164 252,519 260,095 267,898 7,803 Total Resources 1,707,996 1,718,610 1,793,033 1,810,501 17,468 AUTHORIZED PERSONNEL Position 2011-2012 2012-2013 Heavy Equipment Operator 0.40 0.40 105 Sanitation Fund Public Works Sanitation Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 16,505 12,469 12,550 15,327 2,777 Overtime 97 4 25 25 0 Special Pay 1,969 242 300 300 0 Sub-Total 18,571 12,715 12,875 15,652 2,777 Benefits FICA 1,319 966 975 1,199 224 Pension 2,561 3,107 3,886 4,276 390 Health and Life Insurance 2,790 1,884 2,650 2,926 276 Worker and Unemploy Comp 1,165 699 700 966 266 Sub-Total 7,835 6,656 8,211 9,367 1,156 Total Wages and Benefits 26,406 19,371 21,086 25,019 3,933 OPERATING EXPENSES Professional Services 16 24 Contract Services 1,257,866 1,267,916 1,324,000 1,341,000 17,000 Local Travel Communications Postage Utilities Rentals and Leases Insurance 3,613 1,841 1,922 1,179 (743) Repairs and Maintenance 6,572 6,513 6,500 7,487 987 Printing and Publishing 51 100 100 0 Advertising and Promotions Other Current Charges 3,147 Office Supplies Operating Supplies Books,Training,Memberships Internal Service Charges 165,212 165,881 174,830 162,618 (12,212) Total Operating Expenses 1,436,426 1,442,226 1,507,352 1,512,384 5,032 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 4,494 4,500 5,200 700 Total Capital Outlay 0 4,494 4,500 5,200 700 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To General Fund 245,164 252,519 260,095 267,898 7,803 To To Total Transfers 245,164 252,519 260,095 267,898 7,803 DIVISION TOTALS 1,707,996 1,718,610 1,793,033 1,810,501 17,468 106 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 and for maintenance of City's existing stormwater facilities. Key Objectives: • Continue storm water collection, • Continue storm water system inspections, conveyance and treatment system preventive monitoring, and reporting required by the maintenance. National Pollutant Discharge Elimination System(NPDES)and Municipal Separate • Implementation of the new Storm Water Storm Sewer System(MS4)permits. Master Plan Update. Issues,Trends, Highlights: • Monitored compliance with our new NPDES storm water permit requirements and submitted Annual MS4 Report to the Florida Department of Environmental Protection(FDEP) issuance date June 1,2011 expiration date May 31, 2016. • Stormwater Master Plan update completed. • 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 277 linear feet of ditches,cleaned out approximately 38 catch basins and jetted and cleaned 14,524 linear feet of storm sewer pipe lines,removing over 36 cubic yards of debris. • Continued ditch spraying for invasive aquatic weeds,holding prices from 2006. • Continued public education program the coastal environment interactive(Enviroscape)model. Workload Data Activity Est. FY-10/11 FY-09/10 FY-08/09 FY-11/12 Miles of Drainage Ditches 14.4 14.4 14.4 14.4 Miles of Storm Sewer 22 22 22 22 Number of Catch Basins 1,058 1,058 1,044 928 Feet of Ditch Maintained 34,500 34,500 34,500 34,500 107 Storm Water Utility Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Restricted 330,767 374,928 386,677 376,712 (9,965) Operating Cash 3,860,225 2,063,799 806,548 851,550 45,002 Cash Forward 4,190,992 2,438,727 1,193,225 1,228,262 35,037 Revenues Storm Water Fees 507,513 509,447 680,430 830,430 150,000 Interest Earnings 90,688 33,439 15,000 15,000 0 Fl.D.E.P. Other (12) Transfers From Half Cent Sales Tax Fund 230,000 252,000 22,000 From Gas Tax Fund 423,000 143,000 33,000 (33,000) From General Fund Total Revenues 1,021,189 685,886 958,430 1,097,430 139,000 Other Financing Sources 590,399 Total Resources 5,802,580 3,124,613 2,151,655 2,325,692 174,037 Expenditures Storm Water Utility 3,363,853 1,348,148 923,393 1,208,504 285,111 DIVISION TOTALS 3,363,853 1,348,148 923,393 1,208,504 285,111 Other Financing Uses 583,240 0 Restricted 374,928 386,677 376,712 368,452 (8,260) Operating Cash 2,063,799 806,548 851,550 748,736 (102,814) Ending Cash 2,438,727 1,193,225 1,228,262 1,117,188 (111,074) Total Expenses and Cash 5,802,580 3,124,613 2,151,655 2,325,692 174,037 Resource Allocation Personnel Services 276,181 247,070 210,929 224,747 13,818 Operating Expenses 374,132 400,179 451,313 405,989 (45,324) Capital Outlay 2,501,190 476,034 50,000 367,000 317,000 Debt Service 212,350 224,865 211,151 210,768 (383) Transfers 0 0 0 0 0 Total Resources 3,363,853 1,348,148 923,393 1,208,504 285,111 108 Storm Water Utility Public Works Storm Water Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 191,206 159,728 121,000 132,446 11,446 Overtime 916 911 600 600 0 Special Pay 2,873 5,881 11,482 4,350 (7,132) Sub-Total 194,995 166,520 133,082 137,396 4,314 Benefits FICA 14,566 12,383 10,335 10,514 179 Pension 28,952 35,172 34,341 36,945 2,604 Health and Life Insurance 25,067 23,937 25,539 31,660 6,121 Worker and Unemploy Comp 12,601 9,058 7,632 8,232 600 Sub-Total 81,186 80,550 77,847 87,351 9,504 Total Wages and Benefits 276,181 247,070 210,929 224,747 13,818 OPERATING EXPENSES Professional Services 813 49,986 65,000 14,100 (50,900) Contract Services 140,476 123,889 130,000 135,000 5,000 Local Travel Communications 862 834 1,400 2,250 850 Postage Utilities Rentals and Leases 812 650 461 400 (61) Insurance 21,360 15,262 17,661 21,830 4,169 Repairs and Maintenance 12,317 12,476 22,363 20,314 (2,049) Printing and Publishing 218 1,087 718 200 (518) Advertising and Promotions Other Current Charges 2,439 5,621 570 600 30 Office Supplies 44 50 50 0 Operating Supplies 24,332 17,914 25,500 41,150 15,650 Books,Training,Memberships 1,960 1,166 3,477 3,500 23 Internal Service Charges 168,499 171,294 184,113 166,595 (17,518) Total Operating Expenses 374,132 400,179 451,313 405,989 (45,324) CAPITAL OUTLAY Land Buildings Infrastructure Improvements 2,501,190 476,034 50,000 360,000 310,000 Vehicles Equipment 7,000 7,000 Total Capital Outlay 2,501,190 476,034 50,000 367,000 317,000 DEBT SERVICE Principal 111,840 115,335 119,447 123,035 3,588 Interest 100,311 109,474 91,648 87,677 (3,971) Other 199 56 56 56 0 Total Debt Service 212,350 224,865 211,151 210,768 (383) TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 3,363,853 1,348,148 923,393 1,208,504 285,111 109 Fleet Maintenance Purpose: The Fleet Maintenance Department is responsible for overseeing the fleet maintenance contractor's compliance with their contractual obligation to the City, including services and repairs on all City vehicles and small equipment. The contract includes routine lubrication, oil change, mechanical repairs and other vehicle modifications as needed. Key Objectives: • Ensure covered City vehicles and are properly inspected and maintained equipment are properly maintained for safety and efficiency to reduce the for safety and efficiency. amount of non-contract work by performing routine preventive • Continue to monitor contractor's maintenance. performance, to ensure an efficient and effective service facility capable • Continue to review corrective action in of handling a high volume of cases of vehicle or equipment abuse as maintenance and repairs. reported by contractor. • Continue a strict policy for • Continue efforts to improve fleet fuel Department Head approval of non- efficiency by providing mileage reports contract work. to Department Heads and researching alternative operating procedures and • Ensure City vehicles and equipment vehicles. Issues, Trends, Highlights: The City continues to experience a downward trend in vehicle repair costs and contractor received a bonus for keeping expenses below target level. Workload Data: Under the contract, the average number of work orders completed annually is about 842. Workload Data Est. Activity FY-10/11 FY-09/10 FY-08/09 FY-11/12 Number of Vehicle & Equipment 840 845 822 861 Repairs 110 Fleet Maintenance Public Works Fleet Maintenance Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages Overtime Special Pay Sub-Total 0 0 0 0 0 Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub-Total 0 0 0 0 0 Total Wages and Benefits 0 0 0 0 0 OPERATING EXPENSES Professional Services Contract Services 241,580 244,748 248,000 277,300 29,300 Local Travel Communications 1,079 1,097 1,237 2,100 863 Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 700 1,218 2,200 2,240 40 Books,Training,Memberships Total Operating Expenses 243,359 247,063 251,437 281,640 30,203 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 2,690 3,000 3,000 Total Capital Outlay 2,690 0 0 3,000 3,000 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To General Fund To Total Transfers 0 0 0 0 0 DIVISION TOTALS 246,049 247,063 251,437 284,640 33,203 111 }'5 �'`Ij 112 Public Utilities Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Revenues: Water Utility 3,911,739 4,080,253 3,420,683 3,433,392 12,709 Sewer Utility 5,000,647 9,376,856 11,362,520 5,177,537 (6,184,983) Total Revenues 8,912,386 13,457,109 14,783,203 8,610,929 (6,172,274) Expenses: Water Utility Water Plant 1,161,580 1,095,015 722,170 897,256 175,086 Water Distribution 674,469 649,010 912,179 865,678 (46,501) Administrative/Non Div. 1,184,802 1,253,518 1,295,271 1,273,494 (21,777) Total 3,020,851 2,997,543 2,929,620 3,036,428 106,808 Sewer Utility Sewer Collection 1,558,768 2,737,696 1,245,525 1,180,037 (65,488) Sewer Treatment 2,204,178 4,740,444 7,402,345 1,755,877 (5,646,468) Administrative/Non Div. 1,756,879 2,449,747 1,892,468 2,721,577 829,109 Total 5,519,825 9,927,887 10,540,338 5,657,491 (4,882,847) Total Expenses 8,540,676 12,925,430 13,469,958 8,693,919 (4,776,039) Resource Allocation: Personnel Services 1,740,254 1,774,640 1,841,676 1,862,893 21,217 Operating Expenses 2,965,229 3,220,244 3,198,642 2,946,262 (252,380) Capital Outlay 2,045,468 5,357,394 6,428,845 1,018,300 (5,410,545) Debt Service 1,396,041 1,444,664 1,508,842 2,236,604 727,762 Transfers 393,684 1,128,488 491,953 629,860 137,907 Total Resource Allocation: 8,540,676 12,925,430 13,469,958 8,693,919 (4,776,039) Summary of Authorized Positions 2011-2012 2012-2013 Water Utility 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 2.00 2.00 Cross Connection Administrator/GIS Technician 0.50 0.50 Sewer Utility Public Utilities Director 0.50 0.50 Utility Plant Division Director 0.50 0.50 Special Projects Manager 0.50 0.50 Wastewater Plant Superintendent 1.00 1.00 Conveyance Division Director 0.50 0.50 Wastewater/Water Operators 6.00 6.00 Lift Station Technician 1.00 1.00 Utilities Collection/Distribution Operators 2.00 2.00 Heavy Equipment Operator 0.70 0.70 Heavy Equipment Operator(Part Time) 1.00 0.00 Wastewater/Water Operator-(Part Time) 4.00 4.00 Cross Connection Administrator/GIS Technician 0.50 0.50 23.70 22.70 113 Public Utilities Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Restricted 3,110,440 3,147,781 3,420,246 3,321,142 (99,104) Operating Cash 1,195,260 1,306,902 2,176,994 3,589,343 1,412,349 Cash Forward 4,305,700 4,454,683 5,597,240 6,910,485 1,313,245 Revenues Grants 251,359 1,033,210 0 0 0 Inside City Charges 4,629,144 5,034,936 4,993,032 4,993,052 20 Outside City Charges 2,865,540 3,080,572 3,149,253 3,149,302 49 Cut-in-Fees 6,275 15,629 4,500 5,500 1,000 Service Charges 117,947 110,920 90,200 90,000 (200) Delinquent Charges 205,472 224,084 150,000 150,000 0 Water I Sewer Connection Charges 8,173 2,150 0 0 0 Water Cross Connection 800 1,550 1,000 1,000 0 Water Impact Fees 0 0 1,182 1,182 0 Interest Earnings 159,143 89,511 66,670 75,650 8,980 Miscellaneous 52,388 64,970 48,418 50,057 1,639 Assessments 0 3,302 3,302 0 System Development Charges 120,569 174,103 100,000 70,000 (30,000) Financed Charges 0 21,477 23,884 21,884 (2,000) Loan Proceeds 495,576 3,603,997 6,151,762 0 (6,151,762) Transfer from General Fund 0 0 Total Revenues 8,912,386 13,457,109 14,783,203 8,610,929 (6,172,274) Other Financing Sources 10,406 990,528 0 0 0 Total Resources 13,228,492 18,902,320 20,380,443 15,521,414 (4,859,029) Expenditures Water Production 1,161,580 1,095,015 722,170 897,256 175,086 Sewer Treatment 2,204,178 4,740,444 7,402,345 1,755,877 (5,646,468) Distribution and Collection 2,233,237 3,386,706 2,157,704 2,045,715 (111,989) Non-Divisional 2,941,681 3,703,265 3,187,739 3,995,071 807,332 DIVISION TOTALS 8,540,676 12,925,430 13,469,958 8,693,919 (4,776,039) Other Financing Uses 233,133 379,650 0 0 0 Restricted 3,147,781 3,420,246 3,321,142 3,734,485 413,343 Operating Cash 1,306,902 2,176,994 3,589,343 3,093,010 (496,333) Ending Cash 4,454,683 5,597,240 6,910,485 6,827,495 (82,990) Total Expenses and Cash 13,228,492 18,902,320 20,380,443 15,521,414 (4,859,029) Resource Allocation Personnel Services 1,740,254 1,774,640 1,841,676 1,862,893 21,217 Operating Expenses 2,965,229 3,220,244 3,198,642 2,946,262 (252,380) Capital Outlay 2,045,468 5,357,394 6,428,845 1,018,300 (5,410,545) Debt Service 1,396,041 1,444,664 1,508,842 2,236,604 727,762 Transfers 393,684 1,128,488 491,953 629,860 137,907 Totals 8,540,676 12,925,430 13,469,958 8,693,919 (4,776,039) 114 Water Utility Fund Purpose: The Water Production and Water Distribution Divisions operate and maintain four water treatment plants, nine potable water wells, and the distribution system to supply potable water and fire protection. Key Objectives: • 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 insure adequate quantity and quality of future water supplies throughout the service area through proper maintenance and planning • To protect existing water facilities through accurate system mapping 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 FY12, consumption appears to be leveling off. • The St. Johns River Water Management District continues to work on the Water Supply Plan and Minimum Flows and Levels. The plan may show Northeast Florida area as a potential Priority Water Caution Area with possible limits on withdrawals from the Florida 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-10 FY-11 FY-12 (est) FY-13 (est) Million Gallons Treated 846 846 881 882 Miles of distribution system 102 102 102 102 maintained Number of Active Accounts 8,071 8,050 8,051 8,060 115 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: • Constructions 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#1, and abandonment of Wastewater Treatment Plant#2. Sludge treatment and odor control upgrades are also under construction. • DEP State Revolving Fund monies are being used to pay for the TMDL improvements at a reduced interest rate. • Significant operational savings will occur with the completion of the TMDL improvements. • The operating budget will maintain current levels of service only, and maintain compliance with new and existing regulatory requirements. Workload Data Activity FY10 FY11 FY12 (est.) FY13 (est.) Millions of Gallons Treated 763 764 764 765 Miles of Sewer Lines Maintained 88 89 93 93 *Lift Stations Maintained 32* 31* 31* 31* Sewer Services Maintained 7,463 7,466 7,525 7,543 *Includes storm water pump station. 116 Public Utilities Fund Administrative and Non- Divisional Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) OPERATING EXPENSES Professional Services 4,839 0 0 0 0 Contract Services 285 2,684 500 500 0 Insurance 176,448 152,314 138,535 145,815 7,280 Other Current Charges 14,538 2,463 0 0 0 Internal Service Charges 955,846 972,652 1,047,909 982,292 (65,617) Total Operating Expenses 1,151,956 1,130,113 1,186,944 1,128,607 (58,337) DEBT SERVICE Utility Revenue Bonds-1996/2010 Principal 21,506 25,806 29,607 30,175 568 Interest 33,662 22,941 21,328 20,171 (1,157) Other 882 Utility Revenue Bonds-2004 Principal 666,656 683,860 705,364 726,869 21,505 Interest 583,560 564,135 542,593 519,313 (23,280) Other 345 344 348 350 2 State Revolving Fund Loan Principal 429,184 429,184 Interest 342,602 342,602 Utility Revenue 2010 new issues Principal 37,271 48,089 10,818 Interest 25,545 31,382 29,842 (1,540) Suntrust-1999 Revenue Refunding Principal 74,107 76,895 79,581 84,606 5,025 Interest 15,323 12,149 8,872 5,403 (3,469) Total Debt Service 1,396,041 1,411,675 1,456,346 2,236,604 780,258 TRANSFERS To General Fund 393,684 1,128,488 491,953 629,860 137,907 Total Transfers 393,684 1,128,488 491,953 629,860 137,907 DIVISION TOTALS 2,941,681 3,670,276 3,135,243 3,995,071 859,828 117 Water Utility Fund Water Production Division Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 207,964 211,820 209,944 208,445 (1,499) Overtime 1,483 2,073 1,500 1,500 0 Special Pay 15,928 13,650 19,933 19,933 0 Sub-Total 225,375 227,543 231,377 229,878 (1,499) Benefits FICA 16,415 16,583 17,792 17,589 (203) Pension 31,655 38,346 52,691 58,144 5,453 Health and Life Insurance 19,751 22,300 28,936 31,511 2,575 Worker and Unemploy Comp 7,707 5,684 6,150 7,293 1,143 Sub-Total 75,528 82,913 105,569 114,537 8,968 Total Wages and Benefits 300,903 310,456 336,946 344,415 7,469 OPERATING EXPENSES Professional Services 7,445 1,875 10,000 85,000 75,000 Contract Services 147,240 189,854 180,000 170,000 (10,000) Local Travel 865 514 700 700 0 Communications 1,192 1,856 2,000 2,300 300 Postage 259 160 200 200 0 Utilities 104,629 123,518 119,000 119,000 0 Rentals and Leases 1,952 1,320 750 770 20 Insurance Repairs and Maintenance 8,875 12,672 14,441 14,646 205 Printing and Publishing 1,006 857 1,000 1,000 0 Advertising and Promotions Other Current Charges 14,265 7,810 4,600 5,575 975 Office Supplies 1,738 1,895 1,750 1,750 0 Operating Supplies 34,814 37,403 37,023 37,400 377 Books,Training,Memberships 4,299 5,518 5,350 5,200 (150) Total Operating Expenses 328,579 385,252 376,814 443,541 66,727 CAPITAL OUTLAY Land Buildings Infrastructure Improvements 530,298 392,678 4,200 105,000 100,800 Vehicles Equipment 1,800 6,629 4,210 4,300 90 Total Capital Outlay 532,098 399,307 8,410 109,300 100,890 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 1,161,580 1,095,015 722,170 897,256 175,086 118 Water Utility Fund Water Distribution Division Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 211,076 215,921 171,535 169,902 (1,633) Overtime 16,221 14,378 13,000 14,000 1,000 Special Pay 16,189 16,189 14,263 14,263 0 Sub-Total 243,486 246,488 198,798 198,165 (633) Benefits FICA 17,881 18,152 15,514 15,162 (352) Pension 32,348 39,275 43,051 47,393 4,342 Health and Life Insurance 26,779 28,419 26,020 26,658 638 Worker and Unemploy Comp 10,228 8,103 6,796 7,841 1,045 Sub-Total 87,236 93,949 91,381 97,054 5,673 Total Wages and Benefits 330,722 340,437 290,179 295,219 5,040 OPERATING EXPENSES Professional Services 130 757 500 15,500 15,000 Contract Services 39,596 40,386 75,410 51,000 (24,410) Local Travel 399 851 500 500 0 Communications 4,024 5,096 5,103 5,100 (3) Postage 63 17 50 50 0 Utilities 2,310 2,216 2,000 2,300 300 Rentals and Leases 3,750 3,288 1,847 1,215 (632) Insurance Repairs and Maintenance 31,338 30,193 33,305 34,494 1,189 Printing and Publishing 637 131 800 800 0 Advertising and Promotions Other Current Charges Office Supplies 237 618 700 700 0 Operating Supplies 104,754 137,671 158,195 176,400 18,205 Books,Training,Memberships 2,446 2,071 2,600 2,400 (200) Total Operating Expenses 189,684 223,295 281,010 290,459 9,449 CAPITAL OUTLAY Land Buildings Infrastructure Improvements 146,583 15,021 337,000 270,000 (67,000) Vehicles Equipment 7,480 70,257 3,990 10,000 6,010 Total Capital Outlay 154,063 85,278 340,990 280,000 (60,990) DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 674,469 649,010 912,179 865,678 (46,501) 119 Sewer Utility Fund Sewer Collection Division Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 205,132 210,061 209,376 210,899 1,523 Overtime 7,435 7,864 6,000 6,000 0 Special Pay 20,908 17,057 18,000 18,000 0 Sub-Total 233,475 234,982 233,376 234,899 1,523 Benefits FICA 17,353 17,613 17,853 17,973 120 Pension 31,494 38,194 52,548 58,829 6,281 Health and Life Insurance 23,339 25,033 22,700 33,985 11,285 Worker and Unemploy Comp 9,611 7,736 7,331 8,664 1,333 Sub-Total 81,797 88,576 100,432 119,451 19,019 Total Wages and Benefits 315,272 323,558 333,808 354,350 20,542 OPERATING EXPENSES Professional Services 400 400 0 Contract Services 246,034 342,152 340,000 269,000 (71,000) Local Travel 1,403 908 800 800 0 Communications 2,097 2,090 2,800 3,000 200 Postage Utilities 51,581 54,593 54,100 54,100 0 Rentals and Leases 1,744 1,606 605 300 (305) Insurance Repairs and Maintenance 28,360 23,549 27,750 29,087 1,337 Printing and Publishing 148 833 250 250 0 Advertising and Promotions Other Current Charges 5,312 0 0 0 Office Supplies Operating Supplies 26,837 30,671 31,052 30,400 (652) Books,Training,Memberships 1,262 1,146 1,150 1,350 200 Total Operating Expenses 359,466 462,860 458,907 388,687 (70,220) CAPITAL OUTLAY Land 140,957 Buildings Infrastructure Improvements 743,073 1,951,278 452,810 437,000 (15,810) Vehicles Equipment 0 Total Capital Outlay 884,030 1,951,278 452,810 437,000 (15,810) 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 1,558,768 2,737,696 1,245,525 1,180,037 (65,488) 120 Sewer Utility Fund Sewer Treatment Division Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 548,940 548,501 564,664 538,045 (26,619) Overtime 4,966 5,097 7,000 6,000 (1,000) Special Pay 35,231 28,009 38,800 38,800 0 Sub-Total 589,137 581,607 610,464 582,845 (27,619) Benefits FICA 42,935 42,750 46,701 44,598 (2,103) Pension 82,853 100,414 137,730 145,994 8,264 Health and Life Insurance 58,216 60,546 72,348 78,021 5,673 Worker and Unemploy Comp 20,216 14,872 13,500 17,451 3,951 Sub-Total 204,220 218,582 270,279 286,064 15,785 Total Wages and Benefits 793,357 800,189 880,743 868,909 (11,834) OPERATING EXPENSES Professional Services 1,571 4,193 7,000 39,000 32,000 Contract Services 196,274 318,155 243,000 181,950 (61,050) Local Travel 341 276 300 300 0 Communications 4,982 5,089 6,303 4,400 (1,903) Postage 1,487 3,353 2,000 2,000 0 Utilities 500,510 514,180 452,200 270,000 (182,200) Rentals and Leases 3,882 3,991 1,702 1,500 (202) Insurance Repairs and Maintenance 76,951 34,794 45,562 45,868 306 Printing and Publishing 948 1,158 1,000 1,000 0 Advertising and Promotions Other Current Charges 23,774 22,400 20,700 18,400 (2,300) Office Supplies 1,659 1,379 1,300 1,100 (200) Operating Supplies 119,532 104,034 109,000 123,400 14,400 Books,Training,Memberships 3,633 5,722 4,900 6,050 1,150 Total Operating Expenses 935,544 1,018,724 894,967 694,968 (199,999) CAPITAL OUTLAY Land 4,757 Buildings Infrastructure Improvements 467,420 2,906,705 5,611,635 17,000 (5,594,635) Vehicles 140,000 140,000 Equipment 3,100 14,826 15,000 35,000 20,000 Total Capital Outlay 475,277 2,921,531 5,626,635 192,000 (5,434,635) 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 2,204,178 4,740,444 7,402,345 1,755,877 (5,646,468) 121 5,j fret. S1 r'. r1 122 Pension Funds Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Revenues: General Pension 1,728,014 730,313 2,104,516 2,174,392 69,876 Police Pension 1,098,696 641,120 1,232,311 1,233,745 1,434 Total Revenues 2,826,710 1,371,433 3,336,827 3,408,137 71,310 Expenses: General Pension 523,524 699,650 780,290 789,485 9,195 Police Pension 542,844 595,672 691,412 653,056 (38,356) Total Expenses 1,066,368 1,295,322 1,471,702 1,442,541 (29,161) Resource Allocation: Personnel Services 0 0 0 0 0 Operating Expenses 1,066,368 1,295,322 1,471,702 1,442,541 (29,161) Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 1,066,368 1,295,322 1,471,702 1,442,541 (29,161) Summary of Authorized Positions 2011-2012 2012-2013 Pension * Plan Administrator-Duties currently under Finance Department 123 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, 2011 for the General Pension fund were $10,448,470. This represents an increase of$30,663 over 2010. • Total Net Assets as of September 30, 2011 for the Police Pension fund were $6,056,405. This represents an increase of$45,448 over 2010. • The City contributions to the General Pension Fund are projected to increase $45,876 in FY 2013 to $1,044,392. • The City contributions to the Police Pension Fund are projected to decrease $22,169 in FY 2013 to $517,934. 124 General Employee Pension Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Cash Forward 9,310,203 10,556,632 10,652,015 11,976,241 1,324,226 Revenues Earnings on Investments 929,651 (180,860) 920,000 930,000 10,000 Employer Contributions 599,292 722,769 998,516 1,044,392 45,876 Employee Contributions 198,363 188,404 186,000 200,000 14,000 Other 708 0 Total Revenues 1,728,014 730,313 2,104,516 2,174,392 69,876 Other Financing Sources 41,939 64,720 Total Resources 11,080,156 11,351,665 12,756,531 14,150,633 1,394,102 Expenditures Benefits Paid Retirement Benefits 462,801 583,857 647,000 661,200 14,200 Contribution Refunds 5,606 5,661 10,000 10,000 0 Subtotal 468,407 589,518 657,000 671,200 14,200 Operating Expenses Professional Services 44,173 98,033 105,000 101,000 (4,000) Contract Services 0 Insurance 2,086 2,942 3,255 3,150 (105) Printing 35 35 50 50 0 Office Supplies 0 Books,Training 1,464 1,369 5,000 5,000 0 Internal Service Charges 7,359 7,753 9,985 9,085 (900) Subtotal 55,117 110,132 123,290 118,285 (5,005) DIVISION TOTALS 523,524 699,650 780,290 789,485 9,195 Other Financing Uses Ending Cash 10,556,632 10,652,015 11,976,241 13,361,148 1,384,907 Total Expenses and Cash 11,080,156 11,351,665 12,756,531 14,150,633 1,394,102 Resource Allocation Personnel Services Operating Expenses 523,524 699,650 780,290 789,485 9,195 Capital Outlay Debt Service Transfers Total Resources 523,524 699,650 780,290 789,485 9,195 125 Police Employee Pension Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2009-2010 2010-2011 2011-2012 2012-2013 (Decrease) Cash Forward 5,955,962 6,094,725 6,163,596 6,704,495 540,899 Revenues Insurance Premium Tax Sec 185 88,806 86,391 88,500 88,806 306 Earnings on Investments 589,236 74,586 520,000 545,000 25,000 Employer Contributions 339,471 400,641 540,103 517,934 (22,169) Employee Contributions 81,183 79,200 83,708 82,005 (1,703) Other 302 0 Total Revenues 1,098,696 641,120 1,232,311 1,233,745 1,434 Other Financing Sources 23,423 Total Resources 7,054,658 6,759,268 7,395,907 7,938,240 542,333 Expenditures Benefits Paid Retirement Benefits 490,492 512,386 611,000 573,440 (37,560) Contribution Refunds 7,981 6,853 7,000 6,000 (1,000) Subtotal 498,473 519,239 618,000 579,440 (38,560) Operating Expenses Professional Services 38,650 69,119 60,000 61,000 1,000 Contractual Services 0 Insurance 2,086 2,942 3,255 3,150 (105) Printing 12 12 25 20 (5) Office Supplies 0 Internal Service Charges 3,623 4,135 5,132 4,446 (686) Books,Training 225 5,000 5,000 0 Subtotal 44,371 76,433 73,412 73,616 204 Transfers DIVISION TOTALS 542,844 595,672 691,412 653,056 (38,356) Other Financing Uses 417,089 Ending Cash 6,094,725 6,163,596 6,704,495 7,285,184 580,689 Total Expenses and Cash 7,054,658 6,759,268 7,395,907 7,938,240 542,333 Resource Allocation Personnel Services Operating Expenses 542,844 595,672 691,412 653,056 (38,356) Capital Outlay Debt Service Transfers Total Resources 542,844 595,672 691,412 653,056 (38,356) 126 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. 127 City of Atlantic Beach Schedule of Interfund Transfers Operating Budget Fiscal Year 2013 Transfer Transfer In Out General Fund 205,534 From Water Utility 424,326 From Sewer Utility 267,326 From Sanitation Fund 67,898 From Gas Tax Fund 31,000 To Building Code Enforcement Fund Local Option Gas Tax Fund 72,500 To General Fund 7722,500 To Debt Service Half Cent Sales Tax Fund 252,000 To Storm Water Utility Fund Debt Service Fund 71,000 From Local Option Gas Tax Fund Building Code Enforcement Fund 31,000 From General Fund Water Utility Fund 205,534 To General Fund Sewer Utility Fund 424,326 To General Fund Sanitation Fund 267 898 To General Fund Storm Water Utility 252,000 From Half Cent Sales Tax Fund Total Transfers 1,324,258 1,324,258 Sanitation Water Utility Debt Service Sewer Utility General Fund Gas Tax .4Z Building Code Storm Water Enforcement Half Cent Sales Tax 128 f,- CA CO O O d' O CO 0 V CO2• U N Ui7 CO O O co co 'c r O ,- CO co M ca N V CO 0) CO.4 . 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X O U) co C co > co N la O N U 0 E U rn R N O f0 N 5 D .O CO U) - U) 0 U` U 0 m a u) u) a 2 a H 129 Reset Form Print Form IC:4-..9 n ��pp �g TAXABLE r� VALUE DR-422 s CERTIIHCAT ON OF MAL TAXABLE WJE R.5/22 �'s Rule 12DER11-10 fir `E DEPARTMENT lorida Administrative Code NN Of liVENLIc Year: 2012 y Count Duval Is VAB still in session? I I I Yes I I No Check type : Principal Authority: I School District I I County I,/I Municipality Atlantic Beach I I Independent Special District I I Water Management District Checktype : _ Taxing Authority: I✓I Principal Authority _ MSTU Atlantic Beach Dependent Special District I I Water Management District Basin SECTIf N\I II : C IPMPLETIED BY PR ?PERTY APPRAISER $ 1,200,709,252 (1) 1. Current year gross taxable value from Line 4,Form DR-420 1,200,009,252 (2) 2. Final current year gross taxable value from Form DR-403 Series $ 4 % (3) 3. Percentage of change in taxable value(Line 2 divided by Line 1,minus 1,multiplied by 100) 1 5:00 P.M., 10/04/2012 1 % The taxing authority must complete this form and return it to the property appraiser by time date Property Appraiser Certification I certify the taxable values above are correct to the best of my knowledge. Date SIGN Signature of Property Appraiser: m" rsC452°LL 10/01/2012 HERE James N. Overton M« ko�7o ..oW„ P, m��il� SECTI',N II : COMPLETED BY T/XING AUTHORITY MILLAGE RATE ADOPTED BY RESOLUTION OR ORDINANCE AT FINAL BUDGET HEARING UNDER s.200.065(2)(d),F.S. If this portion of the form is not completed in full your taxing authority will be denied TRIM certification and possibly lose its millage levy privilege for the tax year.If any line is inapplicable,enter N/A or-0-. Non-Voted Operating Millage Rate (from resolution or ordinance) 3.3285 per$1,000 (4a) 4a. County or municipal principal taxing authority .0000 per$1,000 (4b) 4b. Dependent special district .0000 per$1,000 (4c) 4c. Municipal service taxing unit (MSTU) .0000 per$1,000 (4d) 4d. Independent Special District - 1 4e. School district Required Local Effort .0000 p er$1,000 (4e ) Capital Outlay .0000 per$1,000 Discretionary Operating .0000 per$1,000 Discretionary Capital Improvement .0000 per$1,000 Critical Capital Outlay or Critical Operating .0000 per$1,000 Additional Voted Millage .0000 per$1,000 District Levy .0000 per$1,000 (4f) 4f. Water management district Basin .0000 per$1,000 Are you going to adjust adopted raillage ? 1 If No,STOP HERE,Sign and Submit. IIYES I"' NO 1 130 Continued on page 2 DR-422 Taxing Authority: R.5111 Page 2 Atlantic Beach COUNTIES,MUNICIP kMIES,SCH.OLS,and WATER MANAGEMENT'DISTRICTS may adjust the non-voted millage rate only if the percentage on Line 3 is greater than plus or minus 1%. (s.200.065(6),F.S) 5 Unadjusted gross ad valorem proceeds $ 3,996,561 (5) (Line 1 multiplied by Line 4a,4e,or 41as applicable,divided by 1,000) 6 Adjusted millage rate(Only if Line 3 is greater than plus or minus 1%) per$1000 (6) (Line 5 divided by Line 2 multiplied by 1,000) MSTUs,DEPENDENT SPECIAL DISTRICTS,and INDD EPE1IDENT SPECIAL DISTRICTS may adjust the non-voted millage rate only if the percentage on Line 3 is greater than plus or minus 3%(s.200.065(6),F.S.) Unadjusted gross ad valorem proceeds $ (7) 7' (Line 1 multiplied by Line 4b,4c,or 4d as applicable,divided by 1,000) 8 Adjusted Millage rate(Only if Line 3 is greater than plus or minus 3%) per$1000 (8) • (Line 7 divided by Line 2,multiplied by 1,000) I certify the millages and rates are correct to the best of my knowledge.The millages Taxing Authemvity Certjf ati„?n comply with the provisions of s.200.065 and the provisions of either s.200.071 or s. 200.081,F.S. Signature of Chief Ad inistrative Officer: Date: G_ 10/01/2012 N Title: Contact Name and Contact Title: City Manager Nelson Van Liere,Finance Director E Mailing Address Physical Address; • 800 Seminole Road 800 Seminole Road,Atlantic Beach,Florida,32233 City,State,Zip: Phone Number: Fax Number: Atlantic Beach,Florida,32233 904-247-5807 904-247-5819 INSTRUCTIONS SECTION I: Property Appraiser 1. Initiate a separate DR-422 form for each DR-420, Certification of Taxable Value, and DR-420S, Certification of School Taxable Value, submitted. 2. Complete Section 1 and sign. 3. Send the original to the taxing authority and keep a copy. SECTION II: Taxing Authority 1. Complete Section II and sign. 2. Return the original to the property appraiser. 3. Keep a copy for your records. 4. Send a copy to the tax collector. 5.Send a copy with the DR-487, Certification of Compliance,to the Department of Revenue at the address below. Send separately if the DR-487 was previously sent to the Department. Florida Department of Revenue Property Tax Oversight-TRIM Section P. O. Box 3000 Tallahassee, Florida 32315-3000 All taxing authorities must complete Line 4, millages adopted by resolution/ordinance at final budget hearing. Counties, municipalities,schools, and water management districts may complete Line 5 and Line 6 only when Line 3 is greater than plus or minus 1%. (s. 200.065(6), F.S.) MSTUs; dependent special districts, and independent special districts may adjust the non-voted millage rate only when Line 3 is greater than plus or minus 3%. (s. 200.065(6), F.S.) Adjusted millage rate must comply with statutes. The adjusted millage rate entered on Line 6 or Line 8 cannot exceed the rate allowed by other provisions of law or the state constitution. Multi-county and water management districts must complete a separate DR-422 for each county. 131 All forms for taxing authorities are available on our website at h try//dor,myfiorida,co /c lot/proDe.rtyttr°smma .htroi City of Atlantic Beach, Florida Schedule of Capital Outlay Fiscal Year 2012/2013 Land, Equipment, Buildings& Computers& Infrastructure Software Vehicles Total City Administration Finance Pick-up Truck 15,000 15,000 Information Technology Desktops and Laptops $20,000 $20,000 Replace AB OPT-10 10,000 10,000 Network Upgrades 8,000 8,000 City Hall-South Copy Machine 10,000 10,000 Server-Domain Controller 10,000 10,000 Replace Radios and Fiber Optics to Water Treatment Plant#2 15,000 15,000 Total City Administration 0 73,000 15,000 88,000 General Government Building Maintenance- Painters Painter Van 20,300 20,300 Wind Retro - Fit Grand Retrofit HVAC Systems 39,736 39,736 Total General Government 0 39,736 20,300 60,036 Public Safety Police Patrol Police Building-Options 60,000 60,000 Police Patrol Patrol Cars-(2) 70,000 70,000 Lap Top Computers 13,000 13,000 Florida Contraband Forfeiture Misc. Equipment 3,000 3,000 Code Enforcement Computer Software 20,000 20,000 Total Public Safety 60,000 106,000 0 166,000 132 Land, Equipment, Buildings& Computers& Infrastructure Software Vehicles Total Public Works Streets Division Van 20,000 20,000 Fleet Maintenance Battery Tester 3,000 3,000 Community Development Tax Fund Sidewalks&Curbs 79,064 79,064 Local Option Gas Tax Sidewalks&Curbs 25,000 25,000 Half Cent Dsales Tax Capital Improvements City Hall Parking Lot 30,000 30,000 Irregation Improvements on Atlantic Blvd. 4,600 4,600 Sidewalk on West 9th Street. 35,000 35,000 Sanitation 30 Yard Roll-Off Container 5,200 5,200 Stormwater East Coast Drive Drainage Improvements 360,000 360,000 Hydro Seeder 7,000 7,000 Total Public Works 533,664 35,200 0 568,864 Parks and Recreation Park Improvements and Maintenance Marsh Master Plan Improvement Design 34,000 34,000 Marsh Master Plan Signs 38,700 38,700 Marsh Boat 4,000 4,000 Rose Park Improvements 225,000 225,000 Total Parks and Recreation 297,700 4,000 0 301,700 Water Utility Water Production Rehab Interior of Elevated Tank# 1 45,000 45,000 Rehab Interior of Ground Storage Tank at WP#2 20,000 20,000 Recoat Ground Storage Tanks at Water Plant#3 40,000 40,000 Chlorinator at WTP#4 4,300 4,300 133 Land, Equipment, Buildings& Computers& Infrastructure Software Vehicles Total Water Distribution Replace and Upgrade Water Main on Pine Street 90,000 90,000 Water Main to Finnegan Elementary School for Fire Flow 180,000 180,000 Utility Locating Device 10,000 10,000 Total Water Utility 375,000 14,300 0 389,300 Sewer Utility Sewer Collection Point Repair at Lift Station C 40,000 40,000 Point Repair at W. 6th Street&Stocks St. 55,000 55,000 Repairs to 24"Effluent Force Main 86,000 86,000 Repairs to 12"Force Main 56,000 56,000 Sewer Rehabilitation Project-Other 200,000 200,000 Sewer Treatment Replace 2 Roll-off Containers 35,000 35,000 Replace D-7 Mack Truck for Sludge Hauling 140,000 140,000 Replace Yard Pump 17,000 17,000 Total Sewer Utility 437,000 52,000 140,000 629,000 Grand Total $1,703,364 $324,236 $175,300 $2,202,900 134 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. 135 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 Tree removal Pest Control Asphalt work Ditch spraying Concrete sidewalk pouring Polygraph testing Street sweeping Uniform cleaning Water and soil laboratory testing Beach cleaning Sludge hauling Security system monitoring Towing Permits from governmental Employee assistance program fees agencies (unless related Vehicle tags/titles/registration(see 64-01) to a capital project) Customized printing(embroidering, decals, signs, plaques, etc.) 136 City of Atlantic Beach Element-Object Classifications 34-00 Other Contractual Services (cont.) Infrastructure repairs also included in this classification are, for example: Point repairs to lines Electrical troubleshooting Pump and motor repairs Tower or lift station repairs Chlorinator replacement parts Irrigation system repairs Fence repairs 34-0X Specific Contracts Contract expenses for fire services provided by the City of Jacksonville, sanitation services provided by 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. 137 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. 138 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. 139 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. 140 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. 141 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. 142 City of Atlantic Beach Long-Term Financial Plan t-il / * - '-' v,i>, , , *..„.,,:. 2 7_-')V -s. --. 9 9r' Fiscal Year 2012-2013 143 CO N- O) CO N 0) O) 0) CO CO N M O 0) O) 00 0) CO O) CO N O M M M U) U) 00 0 M CO CO co O O co V N N O) M O N- CO O N N O O(O0)O) ,- O O O M,- N MN et et f" V N r V N 1-- O ✓• O) 6U) 1- r)a0 6 h CO 0O O) M n r M O M CO V 1- M O) N 1- CO s- 0)O CO O) 0) V O CO U)0)N- r r r et U) 0) CO CO U)x- 1- 00 U) cO O 0) —N CO O V U) I, r O) O) CO M T- _ N et C. N N s- 00 M O N,— .4 r M cc O) V 4 •O N r LL LL N 00 V 1-- co co r 0 U) M O)O CO CO N (D I, CO U) M N O_N CO CO (D O CO CO O) W CO 1� N 1` co V V 1�O) CO M O M f` co h O) CO V CO U) 1�O CO O) CO V 0) to 1-- O s- CO CO r et to co 1- U) O V V V 1�M M M O M O N V N-.c O) a0 M U) M O r 1- M a V U) U) 00 M N M O CO O CO r CO 0 V co N co V r U) CO O N V N- 0 CO N r s- CO 0) CO— O CO_ CO CO O N CO O V U) 1� CO CO x- CO ,- N CO h (O ,-N N ,— M O M O N s- M • M !b O)V M N r r r r O` } LL LL h U)co O) 1�r V O U)co co r co co O) M N U) V 00 CO(,/ V x- M U)V O CO V CO CO N (D CO M O) O) N CO N O et N N CO 1� N N CO 1�O .— r O)co r N 00 V ,-x-CO U)CO CO N O (D U) s- C° r co N O) N O U) N R a0 4 N N V NR O 6 O) 00 0) O N M 00 1- 00 O h U) CO 0)O) V 0) V M V CO O CO I, co N V o0 0) N- CO O) x- I, 0) N O O) 1- M N O)N N O) V 0 CO 0) 0 CO N CO O CO M O ef (O= s- N = M 00 N co ,— ,— M • M CO M V M T. `O} r r r r LL LL N Cr, N O 0O V u0 (0 I U)CO 0) N- N CO N I, CO V O) CO U)O) CO (O CO O) 0)00 CO N CO 0) U)CO CO CO V 0 0) et O V CO O O o0 0) N 0) N CO O O 0) et M O V CO N V V N- N (D N V M .— r U co . co O)V ) 0 O O V V M O -(0(O N O CO O V O M M co r O 0) N CO 0) U) O) O N N V V CO CO N CO V CO N O) CO V s- et O O O 0 CO r 01 O CO N ,- O)CO U) O 0) V 0 O U) O) V O 0) Ui (O ,— ,— N ,— N CO N (O ,- M ei M,- CO 0 M M r r r r O } LL LL N M0) 1-0O0 O0) O N 0000 N CO r CO O O N CO 1` N N V CO 0 O CO N- V N O) N- h r O U) 0 0 CO 0 M CO et N r U) U) V o0 M CO O)1- O) M CO CO CO M 0) O)O 0)0 r O) CO O CO 0) CO M 0) N- 1`(O CO 0 Oi U)O) 0 1- N O 6 1- CO' M M 6,1- ,4 V CO O N CO M M CO N 6(O o n V 0 N 1- O) O O) a 0) V V O CO O O O N 0) V U) 0) N U) O s- O • CO O CO 0 O N CO N-N CO 0)CO U) CO O co R. CO co co V CO 00 N 10 - - N N h c.i U) N N C) W M N .O r r F r } LL LL (O N CO CO O U) N 0) CO N- CO U) N- CO V CO et el. N CO CO CO 0 V 0) M 0 h- 0 CO co co co CO N V O)V CO CO CO N N M 0 o0 N CO CO CO O) N 00 h-V O) U) 0)N r O O N x- N O N- N et N CO 1- CO O M r co co M U)O O N O) O)U) 00 M O)O) (n U) V 00 T M U) CO O) U)(O (O CO N N- 000O o0O) (O h N V 1-O) CO O) CO 0) h- U) O) N 1010 V s- 1- • O O) N- U) O M (O x- U) 1- N V r N 00 M O 1-CO r N- (() 10 N h N 10 N M T o0 M N cco O r E LLLL _ E M CO CO r O U) W U) T M V O O U) 6 co O) (D M CO CO M CO V 0 V Cl (() N CO CO N U) CO N co co V N 1� CO CO M CO U) N h-V 10 CO C 0) 0 O 1- r O V CO M W U) N .— W M N co co U) N r (O O O 0) N (I) CO O N (O O 1- O) U) N 0) M 1n.— M O) U)CO N co" M O) V 0) U)N U) N U)0)CO 0 O) CO co V 00 O)V co N r O U) U) 0) N 0 CO 10 x- O C r U)O)(O V O CO 0) U)= U) 1- � V CO r .— O) 07 CO CO CO CO V C CO Uj 0 s— N r CO N U) r U) M (O 1- M r 4) 10 O` } LL CO .O ,C LL L C N O 0 10 O CO CO O N 0)U)O) 10 CO V N- CO CO M s- CO N CO CO U)O CO CO 0) O) U) O) 1� N N N —N CO U) N 1� CO N U) (0 N V 0)1� U) CO Cl_ 7 00 s- CO CO CO V O O) M N CO V O) W N 0) 0) CO CO N CO W U)V N �▪ 1 C LL• O O V O O V O (0 N M M 10 O 0)N o0 (D M CO O (O M O o O) 6 (D C (1 N U)N CO CO CO O O CO CO V el.CO M V O N- M hi et CO CO CO CO (O 0) M (Q (C N CO 0) (O M 0 CO 10 x- CO 1- N V If) r O O CO U) U) CO U) ✓ a 1. 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LL 3 E (1 0' (0 0 c U m y �'Y N c N a).0 V p C C y x o W E O -0 c H c o 3 ` 0).0 N O C7 G J c O N 01} Q O w LU A• N a) p N (0 N > C N r C C(n N N Q. N C u) C d N y d co 0.A l0 d N corny d d a`) Q c u u N 0 x LL 7 x 2 LLO01— 1344 m m u t w m c oz"m.j .D m aci uJ aci 0. 0 0 U CC 0 0 0 W 0 re 0 I— F re City of Atlantic Beach Total Revenues and Expenditures General Fund 16 - 5 14 12 10 a 6 4 2 ti � 9 SAT' 0 0 X41 4 4 =Personnel Services mOperating =Capital =Transfers ° < -°Revenues 145 N M V O O N N N V V 0 M O V O N N N N N N t` o o V N N O N 0 N c.0 N N co V r N` CL O }N LL .- V L[) O1 O O N- r N N N 0 o Y M N CO 0 CO( 0 O O l[) 0 O ) - V "Zr N O r V O N O N N 0 , N N Q LL N [) u) M V , CO CO CO L[) CO M 000 0 M ,- 0 0 0) to O O C r M M 0 C a- x CD- 0 0 N N O N ' V O O N I N M V N U) d } LL N O co (O O O O 0 CO CO CO 0 (D V N CO O O CO CO 0 CO CO O r N CO 0 O O W 0) CO CO N O 0 O.-'97: C co LL GI V V c O ) V V V ✓ CEO N x— O O co 00) co CO N CO N 0 QR. CO CO CI, 0 0 r r--.. 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W Z Z W City of Atlantic Beach Total Revenues and Expenditures Gas Tax Fund 7OO 6OO 500 4001 30O 200 100 0 - eeeeeeeeee k k k k k k k k k k k k =Operating =Capital 1Transfers Revenues 147 N 1).■ 00 CO N 00000 V M0) O (n O co 4 CO 0 h r h N N h 0 (n 00 0) 0) N (n CO M r N N M () N m r () 0 V 0) r O r 4 a 00 h h co co CO h (O (L N N N N 00 co O O N 10 r N 0 0 (f) 00 h N LO N 00 O V N 0 h O (O CO 00 Co CO M (n (D 00 (D CO N CO N 0 N CO 00 E N 6 (f) (() 0 0)' M 0 (() 0) 0D M' 0)N M N (00 N co M co m co M N 0 CO CI CO C a (L N N N Ni 4 N O 0 O N h N 0 0 r O N (.0 U) O Cs. r 0 0) O h 0 0 CO CO )0 r (0 N 0) V co co co N h N rY W r c0 h Co N (f1 h N h (n 0) 4 o (G V 06 0- N N V N N CO O co 4 N N co M !L LL N N' N N' 0) O O O (O N CO O O O V O N Cr O co O (n 0 CO 0 0 CO O 00 h 6 r 0) r N (n CO Co O h N CO 00 N 0) • r M n r O o o r 0 N W N M O N M N CO 0 O r CI- N CO 0)M O co M N u (L N N N N N. 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N N N 00 N N 4- N r r M (O N CO ✓• } Q lL r r r r 0) CO 0 0 O- Ii CO (co U P_ co a)— E A 0) 00 c 0 CO V 0 N ll N t Y C .E C \ N U a) 03 0 CO a) O (n (O D -O m a) Z (A 0 07 LL LL c F C C a) C C C m y V a) O d O LL U•0 UO IL d d CO ` K N N N V N A m a c5 u) 0) 0) (o � ` A 2 o) E y ai _ N o m m w A m co c U a) c m c m E c c 2 c u) w •aa c t t rnre 7 t a) .c o o d o a) d o. an d 12 O U U a > UUU0 q. 1— oL0001— ...6 ....a)a) c( U re w z z w 148 City of Atlantic Beach Total Revenues and Expenses Sanitation Fund „, 3,000 0 2,500 2,000 y � 1,500 1,000 4 500 0 tiff ' ) q A � Q h (bt eb � 4 5' � � Ali -0 41' -0 .4.1' -0 -0 -0 -41' ■Personnel Services ■operating =Capital =Transfers +Revenues 149 q � -4 CO C OO o co N °o CO (DD (DD N C) N d' U) C) O 40 n O co, N N N 0 N a N 0) CO CC) CA 0)r M O CC)n n ` co CA CA co D) O) N CA N N n )n Et 0) 0) N N N CC) M N O in LL r r In C) N CO C() C) N CD CO N r )n CO CO CO C) CC) 0) CO N M N N O) O) CD O tD N N CO a- O •� N N N N � to O (V s- OO N V r M O�0 On) On) CO N CO Cf) N 0 N CD d LL r r CO M C) O M N CC) O N )f) O O 0 o CO o CO orb n o a O M O) O) CO O N CO C) CO CO C N O N •� C'..1 Cn M M h C() Ch O) O CD N Cf) F- ` N CC) C() CO N') n CA C() CO O C') O.- 00 O) O) N N N N N N 00 .1- V' LL r N O) O) O O 0 N N O CO CO CC) CO C) O) CO O N 0) n O CO CO CO O O CO n 0 CO O O CO N- e- , O O CD Cf LOU) O C() V r o r N M CO CO C) CD CO N CO 0 N o) N d >- N O) O) N N. N N CO CO LL r r )n N N O) O 0 CD CO O CO CO N OO M CD CO CC) O N O CC) O CO N N CO O N CO CO CD O N o) co O CO at M CC) •o N CO CO CO O 10 n CO - (OD U, N C Ot >- O O) O) N N (V C()N ' N N CO CO d LL r r N '7 '7 CO O N CD Q O M CO )n CO OO CO CO O O O O CO M CD CO 00 c CO CO n O Cf) n 0) O CO Y� O N O to •o r %) %) M O N n c0 0) O) M n O) (P r O � to a) 0 fD n CO CO E d r Of co co N N N O) CO co ELL a- e- 7 CO C fD 0) O) Cn O r) o) CC) O CO CD N CO M C() C() n O C) n CO CO O) CO N CO CO O Cl, N N CO O n c0 CO N OD n a ✓ w • (C) 0 CA O r CO r C CA — N C.1 in CO CO co - CO M V O N CO CO Q N d fD CO CO N N N O N O CO ill LL r W pp a — r+ r 0) 0) O 0 CO O )n N CD N V f3 m n n CD O O CO n CO O) i 'C L T n 0) O) CO O C) r n 0 CO n CO, MCC) n •0 O C+) M C C() N N O O r 4 OG N- O Z CU O CD CO CO r CO CO n '•7 M NY n CO < C d >- CO CO CO N r N N Cl. N CDC) N Q C r (0 E co 0) O) CO O CD r O) O CO CO n r CO CO LL a L CO CO CO CC) O O CD O O) n n O) O O n C) n n O CO N n CC) CD �+ O r n CO CCOO N M N N N N co h- e- n ` 'V (n a CO CO r N r N LO N N CO CO Y7 rr C LL r fC V C il: N O O O O 0 n O) O CO et a CO N CD tD CO CO O O CO O CD 0 N 00 CC) CO E N O C) ' n CA O n in O a) r co C+OI M C!) N O cn0 O O n CD N CO CIO r N O N CO N N r co n o LL ' m r CO C J )n O C) O O O O o)M O M n N N a- '0 N M CO O O O N O l() O M CD in a) N '7 '7 O O O CT) CO O r CO O N n 0 CO C r M O O C()CO O O O O r CO 0 CO (0 Cr) CO CO CO CO LC) C() C() N M N n N L= CD CD N O N N O N CO CO ..-Z, LL W N n n 0) O CD O O) '7 CC) CO N 0 0 n 00 N V '7 CO O CO n n CO CD er CD a N n N V O OO O r 0 CO r N N N O ) ▪ r D o 0) M M 0 n O 0 00 N M M c. CD c r O O M 00 C) n N mr CD OO CO CO O U r q in CC) r CD N N CO CD 0 r CO CO Q LL N N M CO CO O N O N O O CO O n CO 0 O CO O 00 CO CO Cr) CC) Cf) CD O) N N O _ 0 CA C() CC) CD O r CO CO CD CO F-0) n To O n n O c CO N M N O 00 M • r O O O 0) N N h- h- CD a O CO n CD C() CC) O N co Cf) N CO M u) v C) O Q CL N CO N N N a U N 2 C LL C U v m m m C a) CO 0 CU CD 1_ N U) L Y U LL ` V co n C ) UZ V Ul CO y o p m O) co N a aa m U To aa) a o CO3- 0 c a)• N m ) ...E , , , c C C m u N y C O a) N C C C y C o.O m m 'C m m N O CE U r a maw )a m c C W c '12 x c co 0 m m a) m o a o m m i co co a) a) 0 150 CC a) C 0 N O CO C C C .-. 0 m C • • m re 0 7 N 1 O C t a) L o DN N 9 L O m a) 0- m a U U 0 > 0 F CSHHHOF oO OO - v c a U Q' W z Z W City of Atlantic Beach Total Revenues and Expenditures Storm Water Utility \\\\r-- o ^I n P! N fit: qNg kkkkkkkkkkkk mm Personnel Services mOperating =Debt ■Capital =Transfers +Revenues 151 N � i° °o °o Do (Or/ o ° o N O) 0 CD CD 0 O N f. •� N n cc v M N CO CO° N a a a N r 0o N co a N 1. u- co M M CO r M CD O M 4 CD Ce (M[) N 0000 CD 0 0•0 CO ND O` N N CO 00 CO N N) N N a LL>- N M M N CO n , O 0 .- M ° M (D ', r N O O N 00 03„ O O` N N r CO N 00 CI CO N N N N N a >- N N N OM) 0°0 N CD O O N N ° N CO CO N O CD CD O CO (D O '- O M N co 0 W Cl iri M d W r N N M V' N N LL ,- N• N O O) O) 00 CD CD CD O CO CO CD CO N N A- M CD CD CD O 0 co 44 4a- M (D ND 90 N N N 44 co co CO co 4 00 00 O O. r N N M 00 S. LL N- CO O CD CD O O CA O CD O T O CO CO CD CD CD O CO 00 00 M O CO CO CD CD CD O co, N N O N O (O N CO to CO N N N r E r N N M M a to C a LL r E -0 7 N r N 00 CO (O M O O O O O CO O M ,- CD Cr) _ C fD d• O CO C) O O O S. M M 0 M (O O co (O O N ,- N N 60 w 1( O N CD O N ' co M a N N V V a LL - Q y W O` N CO d 0 CO N CD 0 CD O N N CD N % . 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C C C N CO CD CO CD O O 0 00 M O M U LL O CO O M O CD O Co M M M E N V 00 O) CD N CO 06 Lri c\1 in CD O N M M NN lf) N O N Lt) CO N 44 44 O) 0 >- co co N N N r I— t m LL cn C o N O O O CD O 0 O N O ([) a) O O CO° 000 CD 0 0 N co co CO >7 (n0 C) M O CO C) Q) N N E CO (D (O N N .-N LL W 00 CO N 00 CD CD 0 N • N O N .- LM[) N CD 0 N N 111 01 0 Cr) CO ,- M 44 ,- CO ,- N 4:F' ccoo co 7 'j >1 M CO (D r 00 N- Q LL N CO O) N O 0 N CO CO O 00 0 O(D N O N O N N a) O N (h N O o N co 7 U N CO (D O O M M M Q LL C 7 L_ >, w N C N — V Oct r2 0) U C a a) a) c 0 a) 5 O c m c 0) m E 0) I. c o `) a) a) L a- O_0 aa) ° l_0 a N 'o n m 0 a) C x YU (nO C C C m y U c N UO j m 2 (0 O O O C. 0) 0) N C1 C y U _ a) C d >< O) O) a) w La y•N O` dd' N �)�)G) W C C U NA N CI' N , CCC a) NTce ® n 152 CO c x a) m o y n m m m o U U 5 a> F- 0 F- %0 U U F- F- F- F c U a' W z z W City of Atlantic Beach Total Revenues and Expenditures Half Cent Sales Tax I y20O 1 ,000 — - — 800 000 to Go \\\\L a 400 200 0 %r\ s'%* %'s* t+h, ,r‘ csivszi .„9"sc,rk 41, .44.110 Ale Arte 41' 4:11 Arle Ale Ale 411 =Transfers Operating =Capital - Revenues 153 CO CO (D or CO to O N r N 0) 0 r` V O M CO N N- Nor Nr co Cr 0) U) r` N 10 W N� r` r` co V 00 0) 0) O V M t- 07 CO O) CO N NF 0) to CO M" N- to O(D N- r` co, O'V U7 •� N O r V CO U7 O) r c) 0 N f` N W M O O) M M 0 t` C19 O r CL LL 0 0) O N V N O U1 V r 0) N` M O 0) N` O CO U) ' U1 O 0 0) O r U7 N CO= O CO O 07 0 CO N U) r• N 10 N V O co M ' O I-V M _ U7 U) (D C)4 N-0)O (O N U1 O NF 0) U7 0 N r NN- M V 00) W CO NO- N O r ~ O7 It LL (O 6 O N M N O O V r 00 0) M N- CO (D O O N- CO CD r` O O O O N O r` CO U) O CO U) N ' N (D O D LO CD 10 v CD O CO U) 10 0) r N. 0) 0 Ci V(D 0 r` O_oO O W N- Ui r` Ui N- r O N co V 0) r` O N CO CO C U) _ A: N U) co O V CO 0) N. o O r NFL CO 0) O) N M N O (O V N M N- V W CO r CO O 0) N 10 NI. O CO CO O f` N- (D r N CO O M 0) M CO O O O O u)O co O V M O V O M CO CO CO CO O N- N- LO O" N- M O C)C) N N M 0) M O r (O V V O O O 0 CO V N FIt 10 0) CL O M V CO M co N- N. N 0) N NFL (O 0) CA N M N O (O M N O r 0 0) 0 V O co V r- r- O CO N O C 0) U) CO CO V N- O (0 r O to CO N LO U) CO O CO O r 0) ' O O O co o V NZ U)r W C)LO W U) O) "O o O r CO V N CO V V O f` O V N a — v D (v U r- r` CO r- o rn NFL CO O) Ci N C)r N O CD M N U7 O O V V r N- O U) CO O U7 O O r 0 O O N- M N N (D N- O CO CO O M M N 0 CO CO O V CO r M 0 U) N CO r 0 r O N� op O U7 N N o I�0O (D 07 O(D NF to E c 'E.? CO V'N CD CO CO CO V 00 CO N CO N a f` CO V CO V O) 0 CO CO CO O 7 RI LL (O CO Ci N C) N 0) CO C) N C z f` CO U) O CD U)O N 0) CO O U1 _V CD CO N O CO M CO O 0) M O CO CO O (n a N U) 0) 0 (D O M N Nt O CO O U w . CD C 0O op (O M 0) W O 0 CO N O 0) V -0 0 r` CO V' N r V CO V CD r CO N U1 QN a r` (0 V - O co 0) (0 r r-co O w •0 C NFL CD' a) Oi N C) N 0) CO M a 00 a 42 U R E O U) to f` t- V N O (D (D CO 0 I- r O M N O O M CO CO O to CO U, CO n •U 0 O (D O f` M U) O N N- CO U) O C U • in v (O 0)M 00 O N U)NZ CO M uf O (D N Z co 0 r co V co co N- O CO V V O CO r N- 0 QC Y a ) N CO V 00 CO N O r CD O r t` O J LL _ NL (o 00 0o r C)r N of o r) M Z+ Q NoD in V O co N- O O O (0 O CO 0 O C` O (L O. t O U)O CO CO C` O (D CO N M O M Q� r- M U) CO CO O 0 W O r CO CO co 0 175 3 r- N O) Q) V O W C) r: v O) v V o r N V V CO C) 0) 0) 0)CO N CO N- C } C G a CO V O CO O 0 N 0 VUU111 O N� (d ('+ LL CO CO 00 r M N 00 CO C) M C 'cs V LL c E (� co V O (C) O CO N O V O O 0 O U1 U) O O C 00 U) O N� N 0)(D O O CO O O CO L L Nr M O LO CO CO N CO (D W O O V O N Q) 0 co, O N O CO O N (D CO (D rn co, N r` V M i+ r 0 CO V CO N O CO N CO O (� 7 N V O co 0) O N 0 co co t` O C m LL CD" W 00 r N r N 00 CO M M O J O U) O CO M CD N to N CO CO 111 O U1 N O M Nr co O O N- V V V U) 111 CO V Nr N N O 0) N 0 CD CO W 0) 0) N r M 10 N t. N O O M CO W W 0) M O 07 E r O V co co CO V 0)N O m O N CO IC) LO r- CO v U?v v" (n C7 CO U7 y U■ C19 W (O r M co r M r CO C) C) IL r M W W M O O V V CO O O CO O CO O co 0 0 N M 0 (0 CV M CO O CCDD CO 00 N N 00) 10 V U) to (o f• V O r-7 V W Ui O r-"O (o 7 r U1 r N U7 N- N U) V N N co O N r- C7 >L r N Nt N- N CO V r O U1 CO U1 V < LL Nr CO U) M" r M U) r N U7 C) N O V co V CD V 0) co r CD O N- CO r O N O CO r CO CO to N CD V CO r` N CO CO O C..... (D (D O M Cl N V O (D CO N-_ N- (O N- O A 0 U1 V O N- N" o U)U)(D M O N 4 N: CO 7 r O 0) O r r V CD V O) 0) r- N U1 V O C7 M V r M O N- 0) O CO M U M N M < U 4 N- r CO r N N r 00 4 M r N 0 0 _U f0 co 'a N U co _� a a m 0 m 2 Z E U_ 0 t C C 'O C 0 „,••• N V) CO N ` (0 'O N d U- N C C N C U 0 co 0 0 O C 0) 0) CO 0 C m U C co r C07 LL 0 > > N m N x .c •- 0) 0 A 0 VV) .- C:- 0 W 0) 0) A N N C A 7 N V0j L r u) N CU O.C C a0+ CO C 0)Q' r d (ia"oF- daoCDo � 154 u) > a o CO 0) K 0 0 C U W 111 Z Z 111 City of Atlantic Beach Total Revenues and Expenses Public Utilities 16 14 1 — S 6 - 4 ` 2 _ ___21111nuAL ele 613 fo C3 4\ lb rif 4,1° Ale Ale Ale Ale Ale Ale Ale Ale Ale Ale -0 -0/ <c =Personnel Services ImOperating Expenses =Debt Service =Transfers =Capital Outlay - --Revenues l55 -11).i1191- 156 GLOSSARY Ad valorem Tax - a tax levied on the assessed value, net of any exemptions, of real or personal property. This is commonly referred to as "property tax". Adopted Budget- The financial plan of revenues and expenditures for a fiscal year( October 1 - September 30 ) as approved by the City Commission. Amendment- A change to the adopted budget which may increase or decrease a fund total. Appropriation-A specific amount of funds authorized by the City Commission to which financial obligations and expenditures may be made. Assessed Value-A value established by the property appraiser for all real or personal property for use as the base for levying property taxes. Bond - A written promise to pay a sum of money on a specific date at a specific interest rate as detailed in a bond ordinance. Bond Covenants - An agreement between the City and lenders which specifies a payment schedule, terms, security, pledges, use of funds and reserves to be held. Budget Calendar-The schedule of key dates for the process of adopting and executing an adopted budget. Budget Document- The official written statement of the annual fiscal year financial plan for the City as presented by the City Manager. Budget Hearing-The public hearing conducted by the City Commissioners to consider and adopt the annual budget. Budget Message-A brief written statement presented by the City Manager to explain the principal budget issues and to provide policy recommendations to the City Commissioners. Capital Improvement Plan-A plan for capital expenditures to be incurred each year over a fixed number of years. The plan sets forth each capital project and identifies the expected beginning and ending year for each project and the amount to be expended in each year and a method of funding for those projects. Capital Needs - The identification of public facilities needed within the community. 157 Capital Outlay - Expenditures that result in the addition of a capital asset ( fixed asset costing $1,000 or more with useful life of greater than one year). Capital Projects-The acquisition,construction or improvement of designated fixed assets such as land and buildings. Cash Reserves-Moneys either restricted or designated which are set aside in a fund and which are appropriated to ensure sufficient cash is available for the following fiscal year. City Commissioner-The governing body of the City of Atlantic Beach composed of five elected officials. The duties and responsibilities of the Commission are established by Florida Statutes and the City's Code of Ordinances. City Manager - The chief administrative officer of the City appointed by the City Commission. Contingency-A budgetary reserve to provide for emergency or unanticipated expenditures during the fiscal year. Contracting Out - Legal agreement whereby the City pays a private business or individual to provide the public with a service or product. Credit Ratings-An independent rating service's evaluation of the credit worthiness of notes and bonds. Ratings influence the cost of borrowing funds. Debt - Funds owed as a result of borrowing. Debt Service-The expense of retiring such debt as loans and bond issues. It includes principal and interest payments, and payment for the paying agents, registrars and escrow agents. Debt Service Reserve - Moneys set aside to ensure that funds will be available in the event that pledged revenues fall short of expectations. Deficit- The excess of expenditures over revenues during a fiscal year. Department - A basic organizational unit of the City which is functionally unique in its service delivery. Depreciation - The periodic expiration of an asset's useful life. Depreciation is a requirement in the proprietary fund types including the Enterprise and Internal Service Funds. Encumbrance - The commitment of appropriated funds to purchase an item or service. Enterprise Fund- A governmental accounting fund in which the services provided are financed and operated similarly to those of a private business enterprise, i.e., to be self supporting through 158 user charges or other fees. Expenditure - Decrease in fund financial resources for the procurement of assets or the cost of goods and/or services received. Final Millage - The tax rate adopted in the final public hearing of a taxing authority. Fiscal Year- The annual budget year for the City which runs from October 1 through September 30. The abbreviation to designate fiscal year is "FY". Franchise Agreement - Agreement between the City and a provider of public services, such as cable television or garbage collection,which imparts certain standards on the company and provides for the payment of franchise fees to the City. Fund-A fiscal and accounting entity with a self balancing set of accounts recording cash and other financial resources,together with all related liabilities and residual equities or balances,and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Fund Balance - The excess of fund assets over fund liabilities. These unspent funds can be included as revenues in the following year's budget. A negative fund balance is sometimes referred to as a deficit. General Fund - The governmental accounting fund supported by ad valorem property taxes, licenses and permits, service charges, and other general revenues to provide city-wide operating services. This may be referred to as the Operating Fund. General Obligation Bond-A bond secured by the pledge of the issuing jurisdiction's full faith, credit and taxing authority and is voter approved. Grant- A contribution of assets(usually cash)by one governmental unit or other organization to another made for a specific purpose. Impact Fee - Monetary payments made by builders or developers to defray the public cost of providing infrastructure capital to a development. Infrastructure-Public support structures such as roads,street lighting,water and sewer lines and storm drainage. Intergovernmental Revenue-Revenue received from another governmental unit for a specific purpose. Levy - To impose taxes, special assessments, or service charges. Another term for a millage rate. 159 License or Permit Fee - A charge for specific items as required or approved by local and state regulations for example, building permits and mobile home licenses. Line - Item Budget - A budget that lists each account category separately along with the dollar amount budgeted for each account, such as office supplies, overtime or buildings. Long Term Debt. - Debt with the maturity date being more than one year after issuance. Mandate - Any responsibility, action or procedure that is imposed by one government entity on another through constitutional, legislative, administrative, executive or judicial action as a direct order or that is required as a condition of aid. Matching Requirement - A jurisdictions contribution to a project or function required by a grantor. Matching requirements are frequently imposed as a proportionate share of the overall contribution. Mill or Millage Rate-( 1 / 1,000)of one dollar,used in computing taxes by multiplying the rate times the taxable value divided by 1,000. Example:millage rate of 3.71 per thousand;taxable value of$50,000 = $50,000 divided by 1,000 = $50 multiplied by 3.71 = 185.5. Non-Departmental Expenditures - Expenditures which benefit all or a portion of City depaltnuents, such as property and liability insurance. Object Code-An account to which an expenditure or expense is recorded in order to accumulate and categorize the various types of payments that are made by governments. Certain object codes are mandated by the Uniform Accounting System chart of accounts. Operating Expenditures - Also known as Operating and Maintenance Costs, these are the expenses of the day to day operations which exclude capital costs, such as office supplies, maintenance of equipment and utilities. Personal Services - Also known as Salary, Wages and Benefits related to the compensation of employees. Privatization - The government policy of allowing or contracting with the private sector for the provision of public services. Property Tax - Same as definition for ad valorem tax. Proposed Millage - The tax rate certified to the property appraiser by each taxing authority. Real Property- Land and the buildings and other structures attached to it that are taxable under state law. 160 Reserve -An account used to indicate that a portion of a fund's balance is restricted for a specific purpose and is therefore, not available for general appropriation. Revenue-Funds that a government receives as income. These receipts may include tax payments, interest earnings, service charges, grants and intergovernmental receipts. Revenue Bonds - Bonds usually sold for the construction of a capital project that will produce revenue for the governmental unit issuing the bonds. The revenue is pledged and used for the payment of principal and interest on the bonds. Special Assessment-A compulsory levy imposed on certain properties to defray part or all of the costs of a specific improvement or service deemed to primarily benefit those properties. Tax Base - The total property valuation on which each taxing authority levies it's tax rates. Tax roll-The certificate of assessed taxable value prepared by the property appraiser and presented to the taxing authority by July 1, or later if an extension is granted by the State, each year. Tax Year-The calendar year in which ad valorem property taxes are levied to finance the ending fiscal year budget. For example, the tax roll for the 1998 calendar year would be used to calculate the ad valorem taxes levied for the FY 1998-99 budget. Tentative Millage - The tax rate adopted in the first public hearing of a taxing authority. Under state law, the authority may reduce, but not increase without individual notification, the tentative millage during the final budget hearing. Truth In Millage Law - also known as the TRIM Bill. A 1980 law enacted by the Florida Legislature which changed the budget process for local taxing authorities. It was designed to keep the public informed about the taxing intentions of the various authorities. Uniform Accounting System - The chart of accounts prescribed by the Office of the State Comptroller designed to standardize financial information to facilitate comparisons and evaluation of reports. User Fees - The charges for direct receipt of public services. Unencumbered Balance - The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of funds still available for future needs. Voted Millage - Property tax levies authorized by voters within a taxing authority. Bond issues that are backed by property taxes are a common reason for a voted millage in the State of Florida. A bond issue of this type is called a General Obligation Bond. 161 sO r9 • 0169r I 62