Supplemental Information 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
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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