General Government 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
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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.
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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
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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.
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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)
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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.
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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
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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.
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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.
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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
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