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Introduction 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