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Proposed Budget 2008-2009 pt 1 Clt Florida Aninauatile BBue!ch ' dget 2008 _ 2009 Mayor John S. meserve City commission ,� \J . John L. Fletcher A Cared yn R. oo s .rs Paul. .fir sills -�' City � e J"f Alan C. Je s lager �. Hanson Cit lerk nna L. Bartle City of Atlantic Beach Proposed Annual Budget Fiscal Year 2008-2009 Table of Contents Introduction Budget Message I-VII Calendar 1 Combined Summary of all Funds,Revenues and Expenditures 2 Combined Summary of Expenditures by Department 3 Combined Summary of Revenues and Expenditures General Fund 4 Summary of General Fund Revenues 5-6 Summary of General Fund Expenditures by Division 7 Summary of Special Revenue Funds 8 Summary of Enterprise Funds 9 Summary of Trust and Agency Funds 10 Governing Body Summary of Governing Body 11 City Commission 12-13 City Administration Summary of City Administration 14 City Clerk 15 City Manager 17 Finance 19 Information Technology 21 Human Resources 23 Legal Counsel 25 General Government Summary of General Government 27 General Government Non-Departmental 28 Convention Development Tax 30 Half Cent Discretionary Sales Tax 32 Debt Service 34 Capital Improvement Fund 36 Planning, Zoning and Building Summary of Planning, Zoning and Building 38 Planning and Zoning 39 Community Development Block Grant 41 Building 43 Tree Protection 47 Public Safety Summary of Public Safety 49 Police 50 Administration 52 Patrol 53 Crime Suppression Unit 54 Detectives 55 Dispatch 56 Animal Control 57 Police School Guards 58 Police Grant Funds 59 Police Special Revenue Fund 61 Fire Department Summary of Fire Department 63 Fire Control &Rescue 65 Lifeguards 66 Code Enforcement 67 Parks and Recreation Summary of Parks and Recreation 69 Parks Administration and Activities 70 Parks Maintenance and Beautification 72 Public Works Summary of Public Works 74 Public Works Administration 75 Street and Road Maintenance 77 Local Option Gas Tax 79 Sanitation 81 Storm Water Utility 84 Fleet Maintenance 87 Public Utilities Summary of Public Utilities 89 Combined Summary of Revenues and Expenditures 92 Water Production 93 Water Distribution 94 Sewer Collection 95 Sewer Treatment 96 Non-Divisional and Administrative 97 Utility Construction Fund 98 Pension Funds Summary of Pension Funds 100 General Employee Pension 102 Police Employee Pension 103 Supplemental Information Schedule of Cash Balances 104 Long Term Financial Plan 105-119 1 Budget Message To: The Honorable Mayor and City Commission From: Jim Hanson, City Manager Date: July 30, 2008 Attached is the draft budget for the City of Atlantic Beach for fiscal year This budget is balanced 2008-2009 for your review and consideration. The budget is balanced and and includes a 25% includes a minimum of 25/0 contingency in each of the major operating contingency. funds in accordance with the policy established by the Mayor and Commission. Actions taken by the State Legislature and the passage of a statewide referendum to limit property tax collections have caused cities and counties across Florida to anticipate considerably lower property tax revenues in the Existing service levels coming year and to make numerous, and sometimes drastic, reductions in are maintained in this service levels. It is clear from the local vote on Amendment One that it budget. was not supported locally although it passed statewide. It is also clear that the Atlantic Beach citizens want to maintain the current service levels. Following instructions from the City Commission, this draft budget maintains service levels at the same levels that exist currently. Over the last nine years, the City Commission has increased the service levels in many departments, particularly for maintenance of parks, streets storm water and police. There is a nationwide crisis of deteriorating infrastructure that has been building over many years. However, the overall condition of infrastructure Infrastructure in Atlantic in Atlantic Beach has improved. Several years ago the City prepared ten- Beach has been year plans for the water, sewer, and storm water systems and set aside improved during a money for the recommended projects. Funding has been available without period when issuing new debt. In the future, finding the funds needed for infrastructure maintenance is falling maintenance will be more difficult and many of the projects in the ten-year behind nationally. plans may not be done as quickly as originally proposed. I The Mayor and Commission have continued the annual strategic planning Each of the process since 2000. This budget provides necessary funds for addressing Commission's strategic each of the major strategic planning goals, and each of those will be goals is funded referenced in this memo. The total City employment for FY 2008-09 is 155 employees, which amounts to an increase of two over the original budget. Both of the additions were recently hired relate to the Mayport Corridor initiative. Even though revenues are going down dramatically for most cities and counties in Florida as a result of the property tax measures, many costs are beyond the ability of cities and counties to control. Atlantic Beach is no different in this regard with increasing costs for the fire, garage, and sanitation contracts, rapidly increasing group health insurance costs and energy related costs for gasoline, diesel and electricity. The total increase in the next fiscal year is over $400,000. The City is implementing several policies to control gas and diesel usage including the downsizing of the fleet, anti-idling policies and the use of hybrid vehicles, but these measures are not enough to offset the increased cost of fuel. Property Tax Rate/Amendment One to the State Constitution; Voters in January passed a statewide referendum that results in a reduction in the tax digest by doubling the homestead exemption, placing a 10% per year cap on the increased value of non-residential property, allowing people with homestead exemptions to have "portability" when they move and exempting tangible personal property. This compounds the difficulties imposed by the Legislature in 2007 attempting to limit local government tax rates. The amount of revenue received from property taxes equals the amount of the tax digest multiplied by the tax rate. When either the digest To maintain service or the rate decreases, revenues decrease. During the strategic planning levels, this budget sessions, the City Commission indicated a desire to increase our efforts on includes an increase in in the Mayport corridir area and maintain the other current service levels in tax rate to raise the same Atlantic Beach, even if it meant increasing the tax rate so that the City amount of revenue as could receive equal property tax revenues to those received in past years. last year. This draft budget includes an anticipated increase in tax rate from 2.9974 mils to 3.1317 mils to offset the reduction in the tax base. Note that the tax rate in Atlantic Beach in 2000 was 3.1721 mils. To increase the City's tax rate will require the unanimous vote of the City Commission. If the Commission does not want to raise the tax rate, staff will be ready to assist in the discussions to reduce service levels. Other major General Fund revenue sources are mostly either flat or decreasing next year. The exception is the franchise fees and taxes on electric sales. The total estimate for electric franchise fees and taxes is up II by 7.5% next year. The other state revenue sources including Communication Service Tax, revenue sharing, motor fuel tax and the General Half Cent Sales Tax vary from no growth to a decrease of over 17%. Mayport Corridor Revitalization Project; The highest priority goal established by the City Commission in strategic planning this year was the rehabilitation and revitalization of property on either side of Mayport Road. This goal focuses not only on a reduction in the crime rate but also on improvements in the quality of housing and environmental conditions in the neighborhoods and, possibly most difficult, The highest strategic in increasing the sense of neighborhood pride. No amount of government priority of the intervention can be successful without support of residents. After the Commission is to strategic planning sessions, staff set out a broad array of tasks to revitalize the Mayport accomplish this goal. A budget amendment for the addition of two Corridor. Resources positions was approved by the City Commission. These included a from several Coordinator budgeted in the City Manager's Office and one patrol officer departments are being to establish a neighborhood based community policing unit. Many focused on this project. departments have put considerable time and effort into the Mayport Corridor Project so far, adding recreational programs, forcing owners to repair or demolish substandard housing and to activate various groups. Generally, these have been done using existing resources. One major program that has yet to be implemented is rental inspection which will require landlords to register with the City and have their properties inspected. It is anticipated that a new rental inspection fee will be charged to the landlords to cover the cost for providing this service. Royal Palms Subdivision Reconstruction; The Royal Palms Subdivision is an older neighborhood in Atlantic Beach where the storm water system was installed using corrugated metal pipes. Stormwater lines in the Through the years, these pipes have deteriorated to a point where they are Royal Palms subdivision failing at a rapid rate. Several major street cave-ins have occurred in recent are failing at a rapid months. The City has planned for the reconstruction of lines in this rate so the subdivision over four years with a cost estimate of just under four million reconstruction will be dollars. However, the recent number of pipe failures indicates a need to do done sooner than the work as soon as possible. Money has been accumulated anticipating originally planned. the repairs so the first three phases totaling $2.8 million can be moved ahead to the coming year. However, there will not be sufficient funds available for the fourth phase scheduled in FY-12 without an increase in the monthly stone water fee. The monthly fee only covers a small portion of the stormwater costs, and an increase of$1.00 per month is proposed to �- III pay for this project in the short term and reduce the need for other funds to subsidize this service after that. The rehabilitation of water and sewer lines will be paid from the utility funds. Water and Sewer Fu+ids; New state and federal mandates limiting the nitrogen that can be discharged into the St. Johns River have been imposed on wastewater plant operators in the region. Atlantic Beach is currently evaluating of the best way to meet the standard. Alternatives include upgrading one or both of the City's Cleaning up the St Johns wastewater plants, combining the flows for the two plants, providing reuse River will require wastewater for irrigation to reduce the volume of discharge in the St. Johns Atlantic Beach to invest River, and working jointly with the City of Neptune Beach to consolidate almost$10 million. wastewater treatment in Atlantic Beach. A preliminary report is expected in September. Evaluation of the Neptune Beach option may take between two and six additional months. Consequently, estimates for the cost of meeting the TMDL standards are subject to change. However, the current estimate is that the City of Atlantic Beach will spend $9.5 million dollars on the plant upgrades and a reuse system. The replacement of one of our water wells will cost another $800,000. Financing next year will equal $1.3 million dollars and include the design for the upgrade of the city's main wastewater plant and the new well. A total of$10.3 million dollars will be needed over the next three years. Water and sewer sales in Atlantic Beach as well as many other cities have been declining over several years. More efficient plumbing explains only a portion of the loss. Some of the loss here results from declining population related to the closure of several mobile home parks and apartment Although water and complexes (with the intention of developers to reconstruct higher density sewer rates have been condominium units) as well as a reduction in staffing at the Mayport Naval increased, revenues have Station. Also, in 2004, the City Commission adopted a water conservation stayed level due to rate to discourage the use of water for irrigation. Water sales have dropped declining sales. in the last year alone by 10%. Consequently, water and sewer revenues are considerably less than budgeted. While a three-year rate increase was adopted last year of 10% each year to be able to pay for the necessary wastewater plant upgrades, revenues so far have been flat because of the sales volume reduction. Because of the reduced revenues, the City will not be able to continue the Rehabilitation of the sewer system rehabilitation project as rapidly as anticipated. Almost sewer system must be $890,000 is being spent in the current fiscal year to rehabilitate sewer lines delayed due to lower in the Royal Palms subdivision, but the sewer rehabilitation budget has revenues. been all but eliminated in FY-09 and taken out of the proposed budget for FY-11. Funding in the amount of$700,000 per year for the sewer system Iv rehab project is included in FY-12 and thereafter. Public Safety Building; The need to provide better facilities for the Police Department has been studied, discussed and debated over the last three years. An expansion of the police building was first budgeted in the FY 2005-06. The discussion has largely centered around where to put a new building. Several City- The best site for a new owned properties have been studied, as well as possible sites on Mayport public safety building is Road. There are no appropriate sites available on Mayport Road and, if on City-owned property one were, it would increase the project cost considerably. The best next to City Hall. alternative is to build a new facility adjacent to City Hall. The next steps Design costs are will be to hire an architect, design the building, and get bids for included in this budget. construction. If the City were to begin advertising for an architect now, the project would go to bid in late fall of 2009. Funding is included in this FY- 09 budget for the building design and for debt retirement payments from the Half Cent Sales Tax Fund beginning in FY-10. However, the capital cost will best be budgeted and financing obtained after bids for construction are opened. Other Strategic Plan Priorities; Two of the City's major strategic plan priorities are currently underway with no additional funding needed. Construction of the Hopkins Creek Regional Retention Pond is almost complete. Once finished, it will The Mayport Rd. alleviate flooding of buildings in an anticipated five-year storm event in medians will be installed that basin. This is the last major project to eliminate house flooding that and the Hopkins Creek was anticipated in the Storm Water Master Plan. Other future projects are retention pond will be for infrastructure reconstruction or to alleviate "nuisance" flooding of complete in 2009 without streets and yards. The second major project that is underway is the any additional funding. construction of the Mayport Road medians. This has been in the strategic plan for many years and has required a joint agreement between the City of Jacksonville and the Florida Department of Transportation. This project will be completed close to the end of this calendar year. Salaries and Benefits; Included in this draft budget are funds to provide the normal merit increases that have been City policy since the pay plan was adopted in 2001. While these merit raises occur on October 1St of each year(subject to The City Commission union negotiations), and increase salaries by 3%, they are often offset will need to determine through the year by retirements or other job changes where longer term the amount of the cost- employees at the higher ends of the pay grades are replaced with newer of-living increase. employees at the lower end of their pay grades. No cost of living increase V is included in this draft budget. This has traditionally been decided by the City Commission during the budget workshops and is a subject of union negotiations. The most current cost of living index shows a 5.3% increase since this time last year. Each 1% cost of living adjustment will cost $65,000 in salaries and benefits. The rapidly increasing cost of group health insurance will be discussed Health insurance costs during the budget workshops. This draft budget absorbs the full increase of continue to escalate $147,000 or 17%. Many private employers have moved away from this rapidly. Many other type of health insurance benefit entirely and many other cities in our region employers have are changing their health insurance plans to reduce costs. Atlantic Beach's eliminated their plan provides health care coverage for full-time employees at no cost to the programs or cut benefits. employee, provides 50% of the cost for spouse or family coverage and has a relatively low level of deductibles and co-pays. One other subject that should be discussed in connection with the budget is the policy for overtime. The City has been far more generous in making overtime payments than required under the Fair Labors Standards Act, which is both expensive and somewhat out of line with what other employers in our area offer. Any changes would be subject to union negotiations. Miscellaneous Issues; The budget for the Building Department is being moved to a separate fund to comply with current accounting standards. This allows a clear comparison of the building permit revenues to the expenses for providing that service. A small portion of the Building Official's time will still be allocated to the General Fund because of his remaining responsibilities for building maintenance. A second change in the budget is the creation of a position for an Assistant City Manager. It is anticipated that the Public Safety Director will retire from that position effective September 30, 2008 and move into a new position as Assistant City Manager. Consequently, the staffing in the City Manager's office will increase by one and the staffing in the Police Department will be equally reduced. One last strategic plan priority not yet reviewed is upgrading the Information Technology systems. Several phases of improvements, mostly consisting of new and upgraded software, were reviewed with the City Commission during the strategic planning workshops. Phase One of those improvements, the upgrade to "NAVILINE" software, is included in the proposed budget. Phase Two and Phase Three improvements are proposed in future years. Sanitation rates should Sanitation rates are proposed to be increased in FY-09 by 4%to mirror the be increased by 4%. VI increases in the sanitation contract. This appears relatively low in light of the rising cost of gasoline over the last year. Last, a list of major items that are not included in this draft is attached for your review and consideration. These include such things as the cost of living adjustment and rental inspection program which were previously discussed as well as requests for new funds from various agencies, various capital projects and other items. Conclusion; The City of Atlantic Beach has accomplished many goals in recent years to improve the community through strong political leadership, strategic The City has upgraded planning, conservative budgeting, and dedicated staff. Many of the services and strategic priorities in recent years have revolved around infrastructure infrastructure in recent maintenance. While infrastructure is deteriorating nationwide, Atlantic years and the citizens Beach has handled long term maintenance responsibly. Continuing to do so want service levels kept is becoming more difficult as state and federal governments agencies as they are. This budget impose new environmental mandates in a variety of areas which compete provides necessary for scarce dollars available. In the future, funding for long term capital funding to do so. projects and infrastructure maintenance will require the commitment of most of the resources that the City has available. There will be little flexibility left to take on new discretionary projects. Past strategic goals of the City Commission have also included increasing the service levels of parks maintenance, maintenance of City buildings, storm water and police services. Many people have commented on the change in the City over these years. The City Commission concluded that the citizens of Atlantic Beach wanted to maintain service levels and increase them in the Mayport corridor. This draft budget supports those services. It will be necessary to increase some rates for services, although those rate adjustments are moderate compared to increasing prices that we are faced with. We look forward to working with the Mayor and Commission to amend this draft budget as desired and to further implementing your goals and objectives. Respectfully submitted. n Hanson City Manager ( VII Items Not Included in Proposed Budget for FY 09 07/30/2008 Item Amount Salaries&Benefits Cost of Living adjustment; 1%=$65,000 ? Agency Requests > Friends of AB Elementary School; new sound system for cafeteria $10,000 >Cultural Arts& Recreation Committee; new program for Mayport Middle School $14,130 Police Department >Additional Part-time Records Clerk $12,000 > Drug dog $13,200 Other Operating Costs > Rental Inspection program ? > Enterprise software; Click-to-gov. package $92,000 Capital Projects > Purchase of Buckman property $185,000 >Skate Park lights $20,000 ( > Pedestrian Paths $150,000 > Russell Ballpark lights, phase II $17,500 1 City of Atlantic Beach Budget Calendar Fiscal Year 2008-2009 f Date Required Action Responsibility February 27 Strategic Planning Workshops Department Heads to February Finance Director 28 City Manager City Commission April 14 to Update Ten Year CIP Requirements To Finance Director Department Heads May 7 April 14 to Preparation of budget requests on-line,current year budget review. Department Heads May 14 May 14 to Review of on-line requests, CIP Requests, Meetings with Department Department Heads May 25 Heads for explanations and justifications. Program pages are also to Finance Director be included in discussions. City Manager June 1 to Preparation of Proposed Budget, follow-up meetings with City Department Heads July 13 Manager and Finance Director Finance Director City Manager July 20 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 Commission to adopt proposed millage rate and schedule a public City Commission 23 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). August 4 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 7 to City Commission Workshops to review the Proposed Budget. Department Heads August 28 The tentative dates are August 12, 18, 21 and 27 if needed. The Finance Director meetings will be held at 6:00pm. City Manager City Commission August 27 to Advertise in newspaper for public hearing on adoption of Tentative Finance Director September 8 Budget and Proposed Millage (The property appraiser will also notify City Clerk property owners). Property Appraiser September 8 Hold Public Hearing to adopt the Tentative Budget and Millage (F.S. City Commission 200.065). September 18 Publish TRIM notice in public newspaper Finance Director September 22 Final Hearing to approve Budget and Millage Rate City Commission 1 City of Atlantic Beach Combined Summary of Revenues and Expenditures Summary of all Funds Proposed Actual Actual Estimate Budget Increase 1 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) Cash Forward 25,274,211 26,959,398 29,683,208 28,467,931 (1,215,277) Revenues General Fund 10,485,321 10,665,729 10,673,148 10,856,754 183,606 Special Revenue Funds 1,754,850 1,709,853 1,468,949 1,501,914 32,965 Debt Service Fund 72,669 73,759 69,566 69,500 (66) Capital Project Fund 0 0 333,000 335,000 2,000 Enterprise Funds 8,799,935 9,485,776 11,744,393 13,061,075 1,316,682 Trust and Agency Funds 2,117,320 2,980,968 1,509,846 2,132,708 622,862 Total Revenues 23,230,095 24,916,085 25,798,902 27,956,951 2,158,049 Other Financing Sources 91,111 952,675 0 0 0 Total Resources 48,595,417 52,828,158 55,482,110 56,424,882 942,772 Expenditures (' General Fund 9,594,009 10,692,435 10,766,585 12,091,080 1,324,495 Special Revenue Funds 1,675,362 1,329,069 2,425,816 1,447,762 (978,054) Debt Service Fund 71,505 72,482 70,966 71,355 389 Capital Project Fund 0 0 0 660,000 660,000 Enterprise Funds 9,237,098 10,141,428 12,854,544 13,851,537 996,993 Trust and Agency Funds 782,479 881,520 896,268 936,194 39,926 DIVISION TOTALS 21,360,453 23,116,934 27,014,179 29,057,928 2,043,749 Other Financing Uses 275,566 28,016 0 0 0 Cash Reserves 26,959,398 29,683,208 28,467,931 27,366,954 (1,100,977) Total Expenses and Cash 48,595,417 52,828,158 55,482,110 56,424,882 942,772 Resource Allocation Personal Services 8,371,588 9,086,164 9,312,929 9,885,070 572,141 Operating Expenses 8,391,538 8,406,218 9,169,237 9,113,155 (56,082) Capital Outlay 2,042,419 2,605,940 4,364,315 5,764,196 1,399,881 Debt Service 1,765,831 1,675,553 1,683,805 1,681,207 (2,598) Transfers 789,077 1,343,059 2,483,893 2,614,300 130,407 Total 21,360,453 23,116,934 27,014,179 29,057,928 2,043,749 2 Summary of 1 Departments Combined Summary of Expenses ( Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) Expenses: Governing Body 52,454 51,557 47,561 48,076 515 City Administration 1,934,361 2,139,980 2,211,627 2,705,526 493,899 General Government 1,110,278 1,603,014 2,755,053 3,140,610 385,557 Planning and Building 624,830 511,494 609,630 623,341 13,711 Public Safety 4,393,946 4,574,961 4,606,791 4,660,986 54,195 Parks and Recreation 1,002,602 1,161,108 986,681 1,215,311 228,630 Public Works 4,768,247 5,539,969 6,680,107 7,733,326 1,053,219 Public Utilities 6,711,256 6,653,331 8,220,461 7,994,558 (225,903) Pension 782,479 881,520 896,268 936,194 39,926 Total Expenses 21,380,453 23,116,934 27,014,179 29,057,928 2,043,749 Resource Allocation: Personal Services 8,371,588 9,086,164 9,312,929 9,885,070 572,141 Operating Expenses 8,411,538 8,406,218 9,169,237 9,113,155 (56,082) Capital Outlay 2,042,419 2,605,940 4,364,315 5,764,196 1,399,881 Debt Service 1,765,831 1,675,553 1,683,805 1,681,207 (2,598) Transfers 789,077 1,343,059 2,483,893 2,614,300 130,407 Total Resource Allocation: 21,380,453 23,116,934 27,014,179 29,057,928 2,043,749 Summary of Authorized Positions 2007-2008 2008-2009 Department Governing Body 5.00 5.00 City Administration 24.00 25.00 General Government 2.00 2.60 Planning and BuildingJ. 7 nn 6.40 Public Safety 63.00 62.00 Parks and Recreation 12.00 12.00 Public Works 18.30 18.30 Public Utilities 23.70 23.70 Pension 0.00 0.00 155.00 155.00 3 City of Atlantic Beach Combined Summary of Revenues and Expenditures General Fund Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) Cash Forward 4,256,110 5,019,719 5,140,749 5,047,312 (93,437) Revenues Taxes 5,249,254 5,561,620 6,001,094 6,113,254 112,160 Licenses and Permits 435,190 418,269 93,125 97,525 4,400 Intergovernmental Revenues 2,394,302 2,380,760 - 2,318,351 2,302,371 (15,980) Charges for Services 1,494,112 1,526,019 1,562,819 1,669,484 106,665 Fines and Forfeitures 126,479 123,900 112,613 82,600 (30,013) Miscellaneous 322,275 407,750 193,113 195,720 2,607 Interfund Transfers 463,709 247,411 392,033 395,800 3,767 Total Revenues 10,485,321 10,665,729 10,673,148 10,856,754 183,606 Other Financing Sources 147,736 Total Resources 14,741,431 15,833,184 15,813,897 15,904,066 90,169 Expenditures City Administration 1,986,815 2,191,537 2,259,188 2,753,602 494,414 Community Development 213,874 234,236 220,591 207,431 (13,160) ( Building 245,904 158,669 0 0 0 General Government 349,027 978,182 1,063,027 1,739,255 676,228 Public Safety 4,208,446 4,428,809 4,555,898 4,620,986 65,088 Public Works 1,587,341 1,539,894 1,681,200 1,554,494 (126,706) Parks and Recreation 1,002,602 1,161,108 986,681 1,215,311 228,630 DIVISION TOTALS 9,594,009 10,692,435 10,766,585 12,091,080 1,324,495 Other Financing Uses 127,703 Cash Reserves 5,019,719 5,140,749 5,047,312 3,812,986 (1,234,326) Total Expenses and Cash 14,741,431 15,833,184 15,813,897 15,904,066 90,169 Resource Allocation Personal Services 5,839,982 6,226,677 6,290,540 6,731,552 441,012 Operating Expenses 3,225,057 3,296,392 3,322,817 3,445,193 122,376 Capital Outlay 528,970 569,366 507,934 614,335 106,401 0 Debt Service Transfers 0 600,000 645,294 1,300,000 654,706 Total 9,594,009 10,692,435 10,766,585 12,091,080 1,324,495 4 City of Atlantic Beach ( Summary of Revenues General Fund Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) Taxes and Franchise Fees Real Estate Tax-Current 3,528,853 3,868,172 4,262,594 4,302,378 39,784 Real Estate Tax-Prior Year 979 0 Sub-Total Ad Valorem Taxes 3,529,832 3,868,172 4,262,594 4,302,378 39,784 Electric Franchise Fees 717,986 696,477 735,000 780,000 45,000 Gas Franchise 7,384 6,995 7,700 7,700 0 Sub-Total Franchise Fees 725,370 703,472 742,700 787,700 45,000 Electric Public Service Tax 372,226 363,285 370,000 392,000 22,000 Communication Tax 596,368 602,177 600,000 605,376 5,376 Gas Tax 23,710 22,413 24,800 24,800 0 Fuel Oil Tax 132 35 0 Sub-Total Utility Taxes 992,436 987,910 994,800 1,022,176 27,376 Penalties and Interest on Taxes 1,616 2,066 1,000 1,000 0 Total Taxes and Franchise Fees 5,249,254 5,561,620 6,001,094 6,113,254 112,160 Licenses and Permits City Occupational Licenses 94,405 85,383 90,000 94,500 4,500 Building Permits 337,670 327,746 0 0 0 Other 3,115 5,140 3,125 3,025 (100) Total Licenses and Permits 435,190 418,269 93,125 97,525 4,400 Intergovernmental Revenues Municipal Revenue Sharing 481,474 475,622 410,000 429,644 19,644 Mobile Home License 9,339 8,981 11,600 11,000 (600) Alcoholic Beverage Licenses 11,834 9,865 10,500 10,500 0 Half Cent Sales Tax 1,457,543 1,392,383 1,310,000 1,336,989 26,989 Motor Fuel Tax Rebate 4,478 3,948 4,000 4,000 0 F.E.M.A. Reimbursement 8,887 0 0 Duval County/Misc. Grants 4,550 1,470 1,177 0 (1,177) Federal Justice Assistance Grant 98,317 43,250 (55,067) Cost Reimbursment Proceeds 24,722 80,154 53,302 36,000 (17,302) County Occupational Licenses 20,088 26,080 26,000 26,000 0 Duval County Shared Revenues 371,387 382,257 393,455 404,988 11,533 Total Intergovernmental 2,394,302 2,380,760 2,318,351 2,302,371 (15,980) 5 City of Atlantic Beach Summary of Revenues General Fund Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) Charges for Services Internal Service Charges 1,324,156 1,350,761 1,369,621 1,471,784 102,163 911 Interlocal Agreement 83,294 86,000 88,580 91,200 2,620 Public Safety Fees 674 741 1,100 600 (500) Department of Transportation 75,997 74,192 84,068 83,000 (1,068) Reimb. of Fire Service Expenses 9,497 10,286 11,450 14,900 3,450 Animal Control Fees 494 4,039 8,000 8,000 0 Total Charges for Sao-vices 1,494,112 1,526,019 1,562,819 1,669,484 106,665 Fines and Forfeitures Fines and Forfeitures 104,655 100,716 80,000 50,000 (30,000) Parking Tickets 9,075 18,400 12,000 12,000 0 Violations of Ordinances 12,749 4,784 20,613 20,600 (13) Total Fines and Forfeitures 126,479 123,900 112,613 82,600 -30,013 Miscellaneous Revenues Interest Earnings 242,478 302,500 140,000 140,000 52Q 1 Special Assessments 3,798 1,520 0 ) Property Loss Reimbursements 7,641 33,067 5,000 5,000 0 Surplus Property Sales 6,075 9,788 18,536 10,000 (8,536) Contributions and Sales 6,900 (2,324) 3 55,972 25,433 40,420 14,987 Other 55,38 Other 193,113 195,720 �cnv '' Total Miscellaneous Revenues 322,275 407,750 193,1 13 195,`20 2,607 Interfund Transfers From Water Utility 81,150 83,585 98,060 93,800 (4,260) From Sewer Utility 150,706 43,226 48,000 46,200 (1,800) From Sanitation Utility 231,853 120,600 245,973 255,800 9,827 From Convention Dev.Tax Fund From Gas Tax Fund Other Total Interfund Transfers 463,709 247,411 392,033 395,800 3,767 Grand Total 10,485,321 10,665,729 10,673,148 10,856,754 183,606 6 i City of Atlantic Beach ( Summary of Expenditures by Division General Fund Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) City Administration City Commission 52,454 51,557 47,561 48,076 515 City Manager 219,333 230,246 322,504 547,734 225,230 City Clerk 212,858 231,715 252,160 262,364 10,204 Finance and Administration 803,843 890,600 930,986 952,270 21,284 Information Technology 369,888 474,992 408,733 611,267 202,534 Human Resources 172,733 184,814 196,140 215,065 18,925 Legal Counsel 155,706 127,613 101,104 116,825 15,721 Total 1,986,815 2,191,537 2,259,188 2,753,602 494,414 Planning and Zoning 213,874 234,236 220,591 207,431 -13,160 Building Department 245,904 158,669 0 0 0 General Government 349,027 978,182 1,063,027 1,739,255 676,228 Police Department Administration 607,006 689,101 642,946 525,095 -117,851 Patrol 2,030,840 2,030,655 1,907,204 2,023,757 116,553 Crime Suppression Unit 16,092 90,198 163,804 157,601 -6,203 Detective 87,638 120,303 251,685 302,206 50,521 Dispatch 275,952 293,875 319,049 335,667 16,618 Animal Control 79,763 82,033 95,600 95,367 -233 School Crossing Guards 9,844 8,284 8,054 9,509 1,455 Total 3,107,135 3,314,449 3,388,342 3,449,203 60,861 Fire Fire Control/Rescue 870,127 869,391 896,673 918,128 21,455 Lifeguards 172,338 181,167 206,164 188,428 -17,736 Total 1,042,465 1,050,558 1,102,837 1,106,556 3,719 Code Enforcement 58,846 63,802 64,719 65,227 508 Public Works Administration 439,647 442,219 459,271 457,140 -2,131 Fleet Maintenance 241,395 259,079 238,957 247,329 8,372 Streets and Road Maintenance 906,299 838,596 982,972 850,025 -132,947 1,587,341 1,539,894 1,681,200 1,554,494 -126,706 Parks and Recreation Administration and Activities 327,531 397,378 382,507 427,419 44,912 Maintenance and Beautification 675,071 763,730 604,174 787,892 183,818 Total 1,002,602 1,161,108 986,681 1,215,311 228,730 Grand Total 9,594,009 10,692,435 10,766,585 12,091,080 1,324,595 7 City of Atlantic Beach Combined Summary of Revenues and Expenditures Special Revenue Funds Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) Cash Forward 1,542,890 1,606,902 2,012,159 1,055,292 (956,867) Revenues Community Dev. Block Grant 154,987 107,389 129,478 104,262 (25,216) Convention Dev.Tax Fund 96,885 80,521 34,000 94,000 60,000 Better Jax Half Cent Sales Tax 785,280 788,987 725,000 732,630 7,630 Local Option Gas Tax Fund 542,482 556,133 517,000 530,872 13,872 Police Grant Funds 137,450 120,364 6,293 0 (6,293) Police Special Revenue Funds 37,766 56,459 37,990 40,150 2,160 Tree Protection Fund 0 0 19,188 0 (19,188) Total Revenues 1,754,850 1,709,853 1,468,949 1,501,914 32,965 Other Financing Sources 46,232 44,122 0 0 0 Total Resources 3,343,972 3,360,877 3,481,108 2,557,206 (923,902) Expenditures ( Community Dev. Block Grant 154,987 107,389 129,478 104,262 (25,216) Convention Dev.Tax Fund 66,866 35,000 85,000 40,000 (45,000) Better Jax Half Cent Sales Tax 602,880 517,350 1,536,060 630,000 (906,060) Local Option Gas Tax Fund 655,064 511,978 624,385 613,500 (10,885) Police Grant Funds 6,293 137,450 120,364 6,293 0 (6,293) Special Revenue Funds 48,050 25,788 44,600 40,000 (4,600) Tree Protection Fund 10,065 11,200 0 20,000 20,000 DIVISION TOTALS 1,675,362 1,329,069 2,425,816 1,447,762 (978,054) Other Financing Uses 61,708 19,649 0 0 0 Cash Reserves 1,606,902 2,012,159 1,055,292 1,109,444 54,152 Total Expenses and Cash 3,343,972 3,360,877 3,481,108 2,557,206 (923,902) Resource Allocation Personal Services 73,760 91,670 0 0 0 Operating Expenses 473,988 331,481 359,600 375,000 15,400 Capital Outlay 802,246 410,270 619,650 154,262 (465,388) Debt Service Transfers 325,368 495,648 1,446,566 918,500 (528,066) Total 1,675,362 1,329,069 2,425,816 1,447,762 (978,054) C 8 City of Atlantic Beach ( Combined Summary of Revenues and Expenditures Enterprise Funds Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) Cash Forward 7,819,518 7,360,811 6,985,412 5,875,261 (1,110,151) 1 Revenues Water Utility 2,828,602 2,801,864 2,748,670 2,987,772 239,102 Sewer Utility 3,902,681 3,701,160 3,871,340 4,298,303 426,963 Sanitation 1,309,275 1,464,137 1,830,500 1,880,500 50,000 Storm Water Utility 759,377 1,518,615 2,901,764 2,377,000 (524,764) Building Code Enforcement 392,119 207,500 (184,619) Utility Bond Construction 0 0 0 1,310,000 1,310,000 Total Revenues 8,799,935 9,485,776 11,744,393 13,061,075 1,316,682 Other Financing Sources 44,879 288,620 0 0 0 Total Resources 16,664,332 17,135,207 18,729,805 18,936,336 206,531 Expenditures Water Utility 2,575,760 2,375,430 2,439,355 2,414,142 (25,213) Sewer Utility 4,135,496 4,277,901 5,781,106 4,270,416 (1,510,690) Sanitation 1,423,435 1,567,957 1,757,421 1,829,316 71,895 Storm Water Utility 1,102,407 1,920,140 2,617,101 3,736,016 1,118,915 Building Code Enforcement 259,561 291,648 32,087 Utility Bond Construction 0 0 0 1,310,000 1,310,000 DIVISION TOTALS 9,237,098 10,141,428 12,854,544 13,851,537 996,993 Other Financing Uses 66,423 8,367 0 0 0 Cash Reserves 7,360,811 6,985,412 5,875,261 5,084,799 (790,462) Total Expenses and Cash 16,664,332 17,135,207 18,729,805 18,936,336 206,531 Resource Allocation Personal Services 1,755,562 1,922,160 2,159,806 2,287,035 127,229 Operating Expenses 4,612,298 4,742,482 5,453,135 5,223,251 (229,884) Capital Outlay 711,203 1,626,304 3,236,731 '1,335,599 1,098,868 Debt Service 1,694,326 1,603,071 1,612,839 1,609,852 (2,987) Transfers 463,709 247,411 392,033 395,800 3,767 Total 9,237,098 10,141,428 12,854,544 13,851,537 996,993 9 City of Atlantic Beach Combined Summary of Revenues and Expenditures Trust and Agency Funds Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) Cash Forward 11,579,592 12,894,701 15,466,346 16,079,924 613,578 Revenues General Employee Pension 1,288,630 1,808,323 935,005 1,320,428 385,423 Police Employee Pension 828,690 1,172,645 574,841 812,280 237,439 Total Revenues 2,117,320 2,980,968 1,509,846 2,132,708 622,862 Other Financing Sources 0 472,197 0 0 0 Total Resources 13,696,912 16,347,866 16,976,192 18,212,632 1,236,440 Expenditures General Employee Pension 397,121 447,904 464,168 485,031 20,863 Police Employee Pension 385,358 433,616 432,100 451,163 19,063 DIVISION TOTALS 782,479 881,520 896,268 936,194 39,926 Other Financing Uses 19,732 0 0 0 0 Cash Reserves 12,894,701 15,466,346 16,079,924 17,276,438 1,196,514 Total Expenses and Cash 13,696,912 16,347,866 16,976,192 18,212,632 1,236,440 Resource Allocation Personal Services 702,284 845,657 862,583 866,483 3,900 Operating Expenses 80,195 35,863 33,685 69,711 36,026 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 0 Total 782,479 881,520 896,268 936,194 39,926 10 Governing Body Combined Summary of Revenues and Expenses ( Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) Revenues: General Fund Resources 52,454 51,557 47,561 48,076 515 Total Revenues 52,454 51,557 47,561 48,076 515 Expenses: City Commission 52,454 51,557 47,561 48,076 515 Total Expenses 52,454 51,557 47,561 48,076 515 Resource Allocation: Personal Services 40,062 41,487 37,261 37,326 65 Operating Expenses 12,392 10,070 10,300 10,750 450 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 52,454 51,557 47,561 48,076 515 Summary of Authorized Positions 2007-2008 2008-2009 City Commission Mayor 1 1 City Commissioner 4 4 5 F Appointed Boards Code Enforcement Board Community Development Board Tree Conservation Board Pension Board of Trustees 11 City Commission Code: 001-1001-511 Purpose: The City Commission is the legislative and policy making body of the City. The City Commission is comprised of an elected Mayor/Commissioner, who serves two-year terms, and four City Commissioners who serve four-year terms. The City Commission is responsible for appointing the City Manager, City Clerk and City Attorney; adopting an operating budget for the City; establishing boards and committees as necessary and appointing the members thereof; passing ordinances and laws for the preservation of the public peace and order; and adopting zoning standards for the City. Mission Statement: It is the intention of the City Commission to ensure that the City maintains and improves the residential quality of life now enjoyed by residents. Issues,Trends and Highlights: In order to ensure that the mission of the City is carried out, the City Commission holds annual, strategic planning sessions and solicits input from City Boards, City Staff, and citizens for Commission consideration. 12 Governing Body ( City Commission Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 36,997 38,292 34,462 34,507 45 Overtime 0 Special Pay 0 Sub-Total 36,997 38,292 34,462 34,507 45 Benefits FICA 2,830 2,929 2,636 2,640 4 Pension 0 0 Health and Life Insurance 0 Worker and Unemploy Comp 235 266 163 179 16 Sub-Total 3,065 3,195 2,799 2,819 20 Total Wages and Benefits 40,062 41,487 37,261 37,326 65 OPERATING EXPENSES Professional Services 25 50 100 50 (50) Contract Services Local Travel 170 116 300 300 0 Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing 3,193 3,045 3,000 3,000 0 Advertising and Promotions (' Other Current Charges 6,307 489 200 200 0 Office Supplies Operating Supplies 898 900 900 0 Books,Training,Memberships 1,799 6,370 5,800 6,300 500 Internal Service Charges Total Operating Expenses 12,392 10,070 10,300 10,750 450 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 52,454 51,557 47,561 48,076 515 ( 13 City d inistr ti n Combined Summary of Revenues and Expenses Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) Revenues: General Fund Resources 1,934,361 2,139,980 2,211,627 2,705,526 493,899 Transfers 0 0 0 0 0 Total Revenues 1,934,361 2,139,980 2,211,627 2,705,526 493,899 Expenses: City Clerk 212,858 231,715 252,160 262,364 10,204 City Manager 219,333 230,246 322,504 547,734 225,230 Finance and Accounting 803,843 890,600 930,986 952,270 21,284 Information Technology 369,888 474,992 408,733 611,267 202,534 Human Resources 172,733 184,814 196,140 215,065 18,927 Legal Counsel 155,706 127,613 101,104 116,825 15,721 Total Expenses 1,934,361 2,139,980 • 2,211,627 2,705,526 493,901 Resource Allocation: Personal Services 1,326,940 1,469,092 1,579,242 1,872,097 292,855 Operating Expenses 514,991 501,935 524,537 575,674 51,137 Capital Outlay 92,430 168,953 107,848 257,755 149,907 Transfers 0 0 0 0 0 Total Resource Allocation: 1,934,361 2,139,980 2,211,627 2,705,526 493,899 Summary of Authorized Positions 2007-2008 2008-2009 City Clerk City Clerk 1 1 Secretary/Records Clerk 1 1 ( Secretary 1 1 3 3 City Manager City Manager 1 1 Assistant City Manager 1 Community Redevelopment Cooridinator 1 1 Administrative Assistant 1 1 3 4 Finance Finance Director 1 1 Deputy Finance Director 1 1 Accountant 1 1 Purchasing Agent 1 1 Utility Billing Supervisor 1 1 Utility Specialist 1 1 Accounts Payable Clerk 1 1 Customer Service Super. 1 1 Customer Service Rep. 2 2 Meter Reader 2 2 12 12 Information Technology Computer Network Manager 1 1 Computer Network and PC/Server Technician 2 2 3 3 Human Resources 1 1 Human Resources Director Human Resources Assistant 1 1 ( 2 2 t Legal Counsel City Attorney 1 1 Total 24 25 14 City Clerk Code: 001-1007-517 Purpose: The City Clerk's Department is responsible for a variety of duties including those listed below. o Administrative functions of the City Commission f Secretary to the Code Enforcement Board O 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 ® Website Administrator ® Notarizing City Documents ® Preparing, maintaining, certifying and recording city liens with the County Clerk of the Courts Key Objectives: ® Continue document imaging ® 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 the fall of 2007, the City Clerk conducted both a Primary Election and a General (Run- off) Election. The City Clerk acted as the City's Supervisor of Elections which included providing election information and timelines to citizens and candidates, qualifying the candidates, monitoring required reports, preparing resolutions for approving election workers, coordinating advertising, participating in canvassing and declaring the results, preparing resolutions for certifying the results, and coordinating with individuals administering the oath of office. In addition, two referendums were placed on the ballot. Both referendums required prior research and coordination from the City Clerk. ® During the election, the two referendums were voted on and passed, which approved changes to future municipal elections in regards to the calendar/schedule and district representation. The City Clerk will continue to perform and/or assist with various tasks necessary to transition into districting. Workload data Activity FY—08 (Est.) FY—07 FY—06 Meetings attended{evening) 50 53 62 Lien Letters prepared 277 275 371 Business Tax Receipts issued (new) 157 152 185 Business Tax Receipts renewed 775 870 886 Business Tax Receipts transferred 16 42 89 15 City Administration City Clerk Proposed Actual Actual Estimate Budget Increase PERSONAL SERVCES 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) Wages Salaries and Wages 100,606 115,007 126,182 129,737 3,555 Overtime 1,015 2,200 1,700 1,800 100 Special Pay 8,498 7,745 8,200 8,200 0 Sub-Total 110,119 124,952 136,082 139,737 3,655 Benefits 1 FICA 8,253 9,347 10,411 10,690 279 Pension 14,779 16,037 15,822 17,865 2,043 Health and Life Insurance 12,319 13,988 14,040 16,655 2,615 I Worker and Unemploy Comp 531 682 491 661 170 Sub-Total 35,882 40,054 40,764 45,871 5,107 Total Wages and Benefits 146,001 165,006 176,846 185,609 8,763 OPERATING EXPENSES Professional Services . 75 172 0 Contract Services 12,654 5,337 12,368 1,800 (10,568) Local Travel 185 365 300 400 100 Communications 1,681 1,532 1,300 1,500 200 Postage 82 410 500 500 0 Utilities Rentals and Leases 300 - 500 500 0 Insurance Repairs and Maintenance 2,499 5,541 3,000 3,000 0 Printing and Publishing 37,617 24,087 45,000 57,435 12,435 Advertising and Promotions Other Current Charges 40 65 200 500 300 Office Supplies 922 987 1,000 1,600 600 Operating Supplies 5,260 3,436 5,500 3,765 (1,735) Books,Training,Memberships 2,996 3,539 4,000 4,000 0 Internal Service Charges Total Operating Expenses 64,311 45,471 73,668 75,000 1,332 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 2,546 21,238 1,646 1,755 109 Total Capital Outlay 2,546 21,238 1,646 1,755 109 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 212,858 231,715 252,160 262,364 10,204 t 16 City Manager Code: 001-1002-512 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. Ivey Objectives: ® Prepare a long-range financial plan ® To assist the Commission annually to establish a Strategic Plan and then to supervise the accomplishment of established priorities ® Continuously examine and monitor city departments to ensure that the City is operating in an effective and productive manner ® Provide the Commission with adequate, pertinent and clear information to allow them to make prudent decisions ® Ensure that the handling of citizen complaints is done in an efficient, timely and professional manner ® Communicate with citizens and the press to maintain an open and responsive atmosphere necessary in a democratic government ® Carry out the goals, objectives and policies established by the City Commission Issues, Trends and Highlights: ® The salary and benefits for the Mayport Redevelopment Director and Assistant City manager are included in the budget for FY09. 17 City Administration City Manager Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 153,822 161,609 203,650 353,471 149,821 Overtime 584 1,000 2,000 1,000 Special Pay 11,870 13,670 20,236 45,325 25,089 Sub-Total 166,276 175,279 224,886 400,796 175,910 Benefits FICA 10,868 11,172 17,571 30,661 13,090 Pension 16,017 16,570 17,104 40,284 23,180 Health and Life Insurance 11,085 12,964 18,292 37,661 19,369 Worker and Unemploy Comp 826 977 2,651 4,533 1,882 Sub-Total 38,796 41,683 55,618 113,138 57,520 Total Wages and Benefits 205,072 216,962 280,504 513,934 233,430 OPERATING EXPENSES Professional Services 197 200 500 300 Contract Services 23 35 0 Local Travel 31 300 500 200 Communications 2,497 2,062 2,200 4,100 1,900 Postage Utilities Rentals and Leases Insurance Repairs and Maintenance 200 200 (' Printing and Publishing 700 208 300 1,000 700 Advertising and Promotions Other Current Charges 395 596 400 500 100 Office Supplies 445 91 500 1,000 500 Operating Supplies 2,224 1,159 16,000 12,500 (3,500) Books,Training,Memberships 7,749 9,133 8,900 13,500 4,600 Infernal Renrir•.e('.harnec Total Operating Expenses 14,261 13,284 28,800 33,800 5,000 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 12,000 (12,000) Equipment 1,200 (1,200) Total Capital Outlay 0 0 13,200 0 (13,200) DEBT SERVICE Principal Interest Other I Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 219,333 230,246 322,504 547,734 225,230 18 Finance and Administration Code: 001-1.003-513 ( 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: O Increased bid threshold from $10,000 to $25,000 to expedite purchase of large items ® Implemented banking product that allows for online bill pay through electronic funds O Accelerated cash receipts from City of Jacksonville by receiving funds electronically O Completed enterprise-wide software evaluation ® Worked with Utility Department and consultant on ordinance revision and accounting for ( new impact fees, per State statute ® Worked with Building Department on set up of new enterprise fund to separately account for fees and expenses associated with building code enforcement, per State statute Workload Data Measurement FY-07 FY-06 FY-05 FY-04 Utility Bills Generated 93,408 95,175 92,004 91,367 Delinquent Notices Generated 20,132 23,286 21,756 21,763 Final Bills Processed 2,031 1,853 2,712 2,743 Accounts Payable Checks Processed 5,720 5,689 5,827 5,871 Purchase Orders Processed 2,773 2,188 2,717 2,650 General Ledger Funds Maintained 25 27 27 29 Debt Instruments Managed 3 3 3 2 ( Grants Financially Administered 14 6 6 8 19 City Administration Finance and Administration Department Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 463,679 504,292 531,128 544,498 13,370 Overtime 5,333 5,491 4,500 5,500 1,000 Special Pay 10,054 35,354 20,000 18,000 (2,000) Sub-Total 479,066 545,137 555,628 567,998 12,370 Benefits FICA 36,098 40,647 43,000 43,452 452 Pension 64,420 64,991 64,033 71,073 7,040 Health and Life Insurance 46,328 54,024 63,173 73,239 10,066 Worker and Unemploy Comp 5,232 5,944 4,075 5,345 1,270 Sub-Total 152,078 165,606 174,281 193,108 18,827 Total Wages and Benefits 631,144 710,743 729,909 761,106 31,197 OPERATING EXPENSES Professional Services 39,547 47,225 48,060 48,560 500 Contract Services 1,650 733 500 500 0 Local Travel 68 96 80 100 20 Communications 6,883 6,491 6,700 6,700 0 Postage 34,939 35,717 38,000 40,300 2,300 Utilities Rentals and Leases 453 436 450 468 18 Insurance Repairs and Maintenance 31,501 36,862 38,290 38,290 0 Printing and Publishing 25,562 24,295 26,000 25,000 (1,000) Advertising and Promotions Other Current Charges 103 29 0 Office Supplies 6,242 7,836 7,000 7,000 0 Operating Supplies 17,213 12,662 14,995 15,496 501 Books,Training,Memberships 8,538 7,475 9,000 8,750 (250) Internal.Service Charges Total Operating Expenses 172,699 179,857 189,075 191,164 2,089 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 12,002 (12,002) Total Capital Outlay 0 0 12,002 0 (12,002) 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 803,843 890,600 930,986 952,270 21,284 20 Information Technology Division Code: 001-1011-513 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. These services include: administration of the City's application, data base, email, web, and file servers; design and maintenance of the local and wide area networks (LANs/WANs) that connect the City offices and plants; support of all workstations, laptops, printers, copiers, and telephone systems, and the evaluation and acquisition of all IT assets used throughout the City. Key Objectives: ® For FY09, upgrade the City's Enterprise Application System ® Implement an Automatic Vehicle Locator system for City vehicles ® Design and install a high speed network backbone to markedly improve server and internet access speeds ® Replace key servers: mail, file, and backup servers ® Upgrade City user to the current Microsoft Office platform Issues, Trends and Highlights: • In FY08, performed a formal study to review the replacement of the City's Enterprise Application system ® Upgraded the Enterprise Application software to the most current levels ® Updated the City's IT Disaster Plan ® Replaced the City's Internet firewall and email filter ® Expanded the data backup capability to include more servers and key workstations 21 r City Administration Information Technology Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) PERSONAL SERVCES 1 Wages Salaries and Wages 127,307 150,674 158,886 163,312 4,426 Overtime 3,103 2,057 2,500 1,700 (800) Special Pay 4,917 5,957 2,900 1,000 (1,900) Sub-Total 135,327 158,688 164,286 166,012 1,726 Benefits FICA 9,981 11,729 12,354 12,700 346 Pension 26,076 20,048 19,923 22,489 2,566 Health and Life Insurance 11,491 18,472 18,506 21,487 2,981 Worker and Unemploy Comp 945 906 614 830 216 Sub-Total 48,493 51,155 51,397 57,506 6,109 Total Wages and Benefits 183,820 209,843 215,683 223,517 7,834 OPERATING EXPENSES Professional Services 344 Contract Services 19,380 15,283 15,000 16,500 1,500 Local Travel 229 87 500 500 0 Communications 8,297 8,899 11,000 14,000 3,000 Postage 37 39 250 250 0 Utilities Rentals and Leases 1 Insurance Repairs and Maintenance 36,179 40,645 48,000 62,700 14,700 Printing and Publishing 1,292 500 500 0 Advertising and Promotions Other Current Charges Office Supplies 730 747 800 800 0 Operating Supplies 17,643 36,643 21,000 23,500 2,500 Book Training,Memberships 122,053 15;091 15,000 13,000 (2,000) Total Operating Expenses 96,184 117,434 112,050 131,750 19,700 CAPITAL OUTLAY Land 0 Buildings 2,434 4,065 Infrastructure Improvements Vehicles Equipment 87,450 143,650 81,000 256,000 175,000 Total Capital Outlay 89,884 147,715 81,000 256,000 175,000 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To General Fund Total Transfers 0 0 0 0 0 DIVISION TOTALS 369,888 474,992 408,733 611,267 202,534 22 Human esources Code: 550-1010-513 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 three union contracts (Local 630 "Blue Collar", Local 630 "White 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 three unions. ® Maintain the City's Personnel Policy and Procedures Manual. ® Maintain the City's Employee and Retiree payroll systems. ® Continue Supervisory training. ® Continue programs to promote employee wellness. Issues, Trends and Highlights: • Completed Blue Collar and White Collar Union contracts after impasse. ® General Employee pension vesting change to 10 years saving $14,500 annually. ® Police Union contract pending based upon change in Police Union from FOP to PBA. ® Restructured employee health insurance plans effective 10/01/07 with City budget increase reduced from 14.5%to 6.26% and budget need reduced by $69,347. ® Completed non-benefit insurance BID (RFP 07-3) saving $64,758 in premium renewal over October 2006 and reducing budget need by $100,677. ® Completed two Citywide Supervisor training classes. ® Updated Human Resource WEB page. ® Implemented system to maintain Certificates of Insurance on vendors. • Completed the 6th Annual Employee Picnic and Recognition in November 2007. 23 City Administration ( Human Resources Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 109,724 115,549 121,281 123,428 2,147 0 0 Overtime 9,327 6,345 7,610 9,177 1,567 Special Pay Sub-Total 119,051 121,894 128,891 132,605 3,714 Benefits FICA 9,086 9,155 10,115 10,144 29 Pension 15,748 15,362 15,208 16,997 1,789 Health and Life Insurance 7,649 9,008 11,617 13,537 1,920 Worker and Unemploy Comp 569 677 465 623 158 Sub-Total 33,052 34,202 37,405 41,300 3,895 Total Wages and Benefits 152,103 156,096 166,296 173,905 7,609 OPERATING EXPENSES Professional Services 3,583 8,000 14,700 6,700 Contract Services 5,904 9,297 9,464 8,000 (1,464) Local Travel Communications 920 819 900 900 0 Postage 159 77 150 150 0 Utilities Rentals and Leases Insurance Repairs and Maintenance 6,406 4,540 4,675 4,675 0 Printing and Publishing Advertising and Promotions 102 397 114 150 36 Other Current Charges (553) 15 2 0 Office Supplies 1,387 1,092 1,300 1,265 (35) Operating Supplies 2,399 1,885 1,566 4,320 2,754 Books,Training,Memberships 3,906 7,013 3,673 7,000 3,327 Total Operating Expenses 20,630 28,718 29,844 41,160 11,318 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 172,733 184,814 196,140 215,065 18,927 24 Legal Counsel Code: 001-1004-514 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. 25 City Administration Legal Counsel Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay 0 Sub-Total 0 0 0 0 Benefits FICA Pension Health and Life Insurance 8,800 10,442 10,004 14,025 4,021 Worker and Unemploy Comp Sub-Total 8,800 10,442 10,004 14,025 4,021 Total Wages and Benefits 8,800 10,442 10,004 14,025 4,021 OPERATING EXPENSES Professional Services 145,817 116,489 90,300 102,000 11,700 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 1,089 682 800 800 0 Internal Service Charges Total Operating Expenses 146,906 117,171 91,100 102,800 11,700 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 155,706 127,613 101,104 116,825 15,721 26 1 1 General v rn t Combined Summary of Revenues and Expenses Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) Revenues: General Fund Resources 349,027 978,182 1,063,027 1,739,255 676,228 Convention Development 96,885 80,521 34,000 94,000 60,000 Half Cent Sales Tax 785,280 788,987 725,000 732,630 7,630 Debt Service 72,669 73,759 69,566 69,500 (66) Capital Project Fund 0 0 333,000 335,000 2,000 Total Revenues 1,303,861 1,921,449 2,224,593 2,970,385 745,792 Expenses: General Government 349,027 978,182 1,063,027 1,739,255 676,228 Convention Development 66,866 35,000 85,000 40,000 (45,000) Half Cent Sales Tax 602,880 517,350 1,536,060 630,000 (906,060) Debt Service 71,505 72,482 70,966 71,355 389 Capital Project Fund 0 0 0 660,000 660,000 Total Expenses 1,090,278 1,603,014 2,755,053 3,140,610 385,557 Resource Allocation: Personal Services 82,672 94,885 103,323 145,198 41,875 Operating Expenses 317,687 318,297 354,410 334,057 (20,353) Capital Outlay 638,414 280,350 451,060 660,000 208,940 Debt Service 71,505 72,482 70,966 71,355 389 Transfers 0 837,000 1,775,294 1,930,000 154,706 Total Resource Allocation: 1,110,278 1,603,014 2,755,053 3,140,610 385,557 ( Summary of Authorized Positions . 2007-2008 2008-2009 General Government Building Official 0.20 Building Permits Technician/Clerk II 0.20 Receptionist/Permits Clerk 0.20 Painter II 1.00 1.00 Painter I 1.00 1.00 2.00 2.60 ( 27 General Government Code: 001-1009-519 • 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: ® A one-time $10,000 contribution to the Sulzbacher Center for a hope team van for the beaches communities was made in 2007-08. ® A $184,619 transfer was made from the General Fund restricted reserve balance to the newly-created Building Code Enforcement enterprise fund in 2007-08, as required by Florida Statute, to accurately account for the fees generated from building code enforcement activity. ® A $15,000 remodeling of the men's bathroom at City Hall was completed in 2007-08. ® Beginning in 2008-09, twenty percent (20%) of the receptionist function's salary and benefits will be funded from this division. ® A $1,300,000 transfer from the General Fund unrestricted reserve balance to the Storm Water Utility fund, to supplement funding for the Royal Palms drainage project, is included in this budget. 28 General Fund General Government Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 56,399 64,123 67,647 95,027 27,380 0 0 400 20 (380) Special Pay 0 1,609 800 1,720 920 Sub-Total 56,399 65,732 68,847 96,767 27,920 Benefits FICA 4,210 4,845 5,297 7,403 2,106 Pension 8,055 8,106 8,482 13,086 4,604 Health and Life Insurance 9,937 11,784 17,106 24,351 7,245 Worker and Unemploy Comp 4,071 4,418 3,591 3,591 0 Sub-Total 26,273 29,153 34,476 48,431 13,955 Total Wages and Benefits 82,672 94,885 103,323 145,198 41,875 OPERATING EXPENSES Professional Services 3,000 0 (3,000) Contract Services 16,076 15,762 21,200 21,700 500 Local Travel Communications 4,048 3,331 3,500 3,480 (20) Postage 9,611 9,188 9,300 9,300 0 Utilities 21,062 21,112 22,900 24,700 1,800 Rentals and Leases 3,012 3,012 3,012 3,012 0 Insurance 118,200 152,764 165,043 158,165 (6,878) Repairs and Maintenance 26,329 41,176 .51,500 37,000 (14,500) Printing and Publishing 3,316 3,490 2,200 2,300 100 Other Current Charges 5,960 7,971 19,500 9,500 (10,000) Office Supplies 2,325 ' 2,609 2,400 2,400 0 Operating Supplies 10,401 12,882 10,855 12,500 1,645 Books,Training,Memberships 0 0 0 0 Aid to other Gov Agency 0 10,000 0 10,000 10,000 Total Operating Expenses 222,687 203,297 314,410 294,057 (20,353) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 43,668 0 0 0 Total Capital Outlay 43,668 0 0 0 0 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 To Storm Water Utility 0 600,000 460,675 1,300,000 839,325 To Other Misc. 0 0 184,619 0 (184,619) Total Transfers 0 600,000 645,294 1,300,000 654,706 DIVISION TOTALS 349,027 978,182 1,063,027 1,739,255 676,228 29 Convention Development Tax Fund Code: 120-xxxx-xx 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: The City designated $290,000 of fund balance for the proposed purchase of the Buchman Trust property for preservation purposes in 2007-08. An agreement could not be reached with the owner of the property, so $245,000 of the original designation of fund balance was released. The remaining $45,000 was designated to be used for public art. ® Next year, the City will again contribute $25,000 to the Beaches Historical Museum. This is the fifth and final installment for the project. • The City will continue to contribute $15,000 to the Chamber of Commerce to promote tourism through their web site in 2008-09. 30 Convention Development Tax Fund Combined Summary of Revenues and Expenditures Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) Cash Forward 156,366 184,732 237,915 186,915 (51,000) Revenues Convention Development Tax 89,810 70,032 30,000 90,000 60,000 Interest Earnings 7,075 9,789 4,000 4,000 0 Donations and Contributions 700 Transfer-In from Fund 131 Total Revenues 96,885 80,521 34,000 94,000 60,000 Other Financing Sources 7,662 Total Resources 253,250 272,915 271,915 280,915 9,000 Expenditures Promotions 5,000 10,000 15,000 15,000 0 Atlantic Beach Elementry 25,000 Beaches Museum Installment 25,000 25,000 25,000 25,000 0 Skateboard Park Welcome Sign 11,866 Beautification Buckman Trust Property / Public Art 45,000 (45,000) DIVISION TOTALS 66,866 35,000 85,000 40,000 (45,000) Other Financing Uses 1,652 Ending Cash 184,732 237,915 186,915 240,915 54,000 Total Expenses and Cash 253,250 272,915 271,915 280,915 9,000 Resource Allocation Operating Expenses 55,000 35,000 40,000 40,000 0 Capital Outlay 11,866 0 45,000 0 (45,000) Transfers 0 0 0 0 0 Total 66,866 35,000 85,000 40,000 (45,000) l 31 Half Cent Discretionary Sales Tax Fund Code: 131-xxxx-xxx Purpose: To provide 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: • Mayport Road medians construction funds of$350,000 for FY08 were anticipated to be spent by the end of the fiscal year for completion of this project. • Approximately $28,000 was spent in FY08 to purchase and install a new emergency communication center console in the existing police building. • The FY08 budget provided $360,000 for the purchase of the Buchman Trust property for conservation. An agreement could not be reached with the owner of the property, so $335,000 was returned to unreserved fund balance. Part of the remaining $25,000 was used for public art. ® A $300,000 transfer in FY09 will be used to support capital projects in the Storm Water Utility fund. ® Design for Public Safety building renovations has begun. $330,000 was provided in the FY08 budget as a transfer to the Governmental Capital Project Fund. An additional $330,000 transfer is budgeted in FY09 to complete the funding for building design. ® Beginning in FY10, the Half Cent Sales Tax revenue is proposed to be the source for debt service payments on the Public Safety building, currently estimated at$457,000 per year. 32 Half Cent Discretionary Sales Tax Fund Combined Summary of Revenues and Expenditures Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) • Restricted 1,002,807 1,126,899 1,414,879 603,819 (811,060) Restricted/Designated Cash Forward 1,002,807 1,126,899 1,414,879 803,819 (811,060) Revenues Half Cent Sales Tax 741,335 723,303 700,000 707,630 7,630 Interest Earnings 43,805 65,684 25,000 25,000 O Other 140 Total Revenues 785,280 788,987 725,000 732,630 7,630 Other Financing Sources 16,343 Total Resources 1,788,087 1,932,229 2,139,879 1,336,449 (803,430) Expenditures Operating Expenses AB Elementry Improvements 20,000 Capital Outlay 28,307 (28,307) Public Art 25,953 (25,953) Communications Center Renovation Plaza Entrance to Post Office 54,687 0 Bike Paths on Seminole to Plaza 58,973 76,804 0 Ped Paths -Orchard,W.Plaza 2,500 72,984 City Hall Expansion 350,000 (350,000) Mayport Road Medians 55,858 f Security Systems;Parks and Utilities 13,574 Welcome Sign/Landscaping Public Safety Building Renovation 8,570 27,409 1,800 (1,800) ) Mandalay Park Mail Box Median 16,068 Windscreens for City Buildings 15,933 0 Fivepoints Intersection Improvements 316,137 8,164 0 Russell Park Ball Field Lights 17,500 0 Buckman Trust Property 0 Sidewalks in Marsh Oaks area 77,489 Sidewalks on Francis,Royal and Sailfi; 40,580 0 Transfers To Storm Water Utility Fund 237,000 800,000 300,000 (500,000) To Capital Project Fund 330,000 330,000 0 To Debt Service Fund DIVISION TOTALS 602,880 517,350 1,536,060 630,000 (906,060) Other Financing Uses 58,308 Restricted 1,126,899 1,414,879 603,819 706,449 102,630 Restricted/Designated Ending Cash 1,126,899 1,414,879 603,819 706,449 102,630 Total Expenses and Cash 1,788,O87 1,032,229 2,139,679 1,336,449 (303,430) Resource Allocation Operating 20,000 0 0 0 0 Capital Outlay 582,880 280,350 406,060 0 (406,060) Transfers 0 237,000 1,130,000 630,000 (500,000) Total Resources 602,880 517,350 1,536,060 630,000 (906,060) 33 Debt Service Fund Code: 200-0000-582 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 sources are Gas Taxes and Water and Sewer Operating revenues Purpose: Refund City of Gulf Breeze Note#2 to reduce interest rate on debt 34 Debt Service Fund Combined Summary of Revenues and Expenditures Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) Cash Forward 76,101 77,265 78,542 77,142 (1,400) Revenues Transfer from General Fund Transfer from Gas Tax Fund 70,000 70,648 68,566 68,500 (66) Interest Earnings 2,669 3,111 1,000 1,000 0 Total Revenues 72,669 73,759 69,566 69,500 (66) Other Financing Sources Total Resources 148,770 151,024 148,108 146,642 (1,466) DEBT SERVICE Sun Trust-1999 Refunding Revenue Bonds Principal 50,066 53,213 53,925 56,680 2,755 Interest 21,439 19,269 17,041 14,675 (2,366) DIVISION TOTALS 71,505 72,482 70,966 71,355 389 Other Financing Uses (' Ending Cash 77,265 78,542 77,142 75,287 (1,855) Total Expenses and Cash 148,770 151,024 148,108 146,642 (1,466) Resource Allocation Debt Service 71,505 72,482 70,988 71,355 389 Total 71,505 72,482 70,966 71,355 389 35 Governmental Capital roject Fund Code: 300-xxxx.xxx 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 reoccurring 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: ® The budget includes a transfer from the Half Cent Sales Tax Fund for the design of a new public safety building. 36 Governmental Capital Project Fund Combined Summary of Revenues and Expenditures Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) Restricted 0 0 0 333,000 333,000 Restricted/Designated 0 0 0 0 0 Cash Forward 0 0 0 333,000 333,000 Revenues Debt Proceeds Transfer from Half Cent Sales Tax 330,000 330,000 0 Miscellaneous Interest Earnings 3,000 5,000 2,000 Total Revenues 0 0 333,000 335,000 2,000 Other Financing Sources 0 Total Resources 0 0 333,000 668,000 335,000 Capital Outlay Public Safety Building 660,000 660,000 Transfers To General Fund DIVISION TOTALS 0 0 0 660,000 660,000 Other Financing Uses 0 Restricted 333,000 8,000 (325,000) Restricted/Designated Ending Cash 0 0 333,000 8,000 (325,000) Total Expenses and Cash 0 0 333,000 668,000 335,000 Resource Allocation Capital Outlay 0 660,000 660,000 Transfers Total Resources 0 0 0 660,000 660,000 t 37 i Planning, Zoning and it in Combined Summary of Revenues and Expenses (, Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) Revenues: General Fund Resources 459,778 392,905 220,591 207,431 18,927 Building Code Enforcement 392,119 207,500 (5,216) C.D.B.G. 154,987 107,389 129,478 104,262 (25,216) Tree Protection 0 0 19,188 0 (19,188) Total Revenues 614,765 500,294 761,376 519,193 (30,693) Expenses: Planning and Zoning 213,874 234,236 220,591 207,431 (13,160) C.D.B.G. 154,987 107,389 129,478 104,262 (25,216) Building 245,904 158,669 259,561 291,648 32,087 Tree Protection 10,065 11,200 0 20,000 20,000 Total Expenses 624,830 511,494 609,630 623,341 13,711 Resource Allocation: Personal Services 301,478 331,546 385,782 408,117 22,335 Operating Expenses 214,303 79,358 94,370 108,362 13,992 Capital Outlay 109,049 100,590 129,478 106,862 (22,616) Transfers 0 0 Total Resource Allocation: 624,830 511,494 609,630 623,341 13,711 Summary of Authorized Positions Allocation 2007-2008 2008-2009 Planning and Zoning Community Development Director 1.00 1.00 Building Official 0.20 0.00 Planner II 1.00 1.00 Board Liason 1.00 1.00 Receptionist/Permits Clerk 0.50 0.00 Building Permits Technician/Clerk II 0.50 0.00 4.20 3.00 Building Building Official 0.80 0.80 0.80 Deputy Building Official 1.00 1.00 Building Permits Technician/Clerk II 0.80 0.50 0.80 Receptionist/Permits Clerk 0.80 0.50 0.80 2.80 3.40 Total 7.00 6.40 38 Planning and Zoning Code: 001-1005-515 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; administers the tree protection ordinance; provides staff support to the Community Development Board and the Tree Conservation Board and implements studies, programs, and special projects as directed by the City Manager and City Commission. The Department also serves as City liaison with the Northeast Florida Regional Council, the 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: • Continue process or preparing state-mandated Evaluation and Appraisal Report (the EAR) of the Comprehensive Plan and subsequent amendments. Technical assistance will continue to be required for collection and analysis of transportation data, coastal and environmental information. • Mayport Road Corridor Revitalization efforts — At the direction of City Commission, establish regulations and implement a residential rental licensing and inspection program with the goal of improving housing conditions in the neighborhoods along the Mayport Road Corridor. Issues,Trends and Highlights: • Several high profile development projects and controversial zoning applications occupied a significant amount of staff time during the previous year, and will continue to do so during FY09. { 39 General Fund Planning and Zoning Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 98,479 151,248 137,763 141,653 3,890 Overtime 31 15 0 0 0 Special Pay 2,417 3,143 750 300 (450) Sub-Total 100,927 154,406 138,513 141,953 3,440 Benefits FICA 8,371 12,471 10,600 10,859 259 Pension 16,421 24,335 17,530 18,701 1,171 Health and Life insurance 9,491 13,137 11,620 15,892 4,272 Worker and Unemploy Comp 1,603 2,046 528 927 399 Sub-Total 35,886 51,989 40,278 46,378 6,100 Total Wages and Benefits 136,813 206,395 178,791 188,331 9,540 OPERATING EXPENSES Professional Services 53,347 8,212 30,000 5,000 (25,000) Contract Services 12,658 1,362 500 500 0 Local Travel 40 100 200 100 Communications 518 730 1,500 1,500 0 Postage 133 92 200 100 (100) Utilities Rentals and Leases Insurance Repairs and Maintenance 2,090 2,150 2,200 2,200 0 ( Printing and Publishing 2,787 5,233 1,700 3,000 1,300 t Advertising and Promotions Other Current Charges 45 100 100 0 Office Supplies 1,315 1,286 1,000 1,000 0 Operating Supplies 2,134 5,194 2,000 3,000 1,000 Books,Training,Memberships 2,079 3,497 2,500 2,500 0 Internal Service Charges _ Total Operating Expenses 77,061 27,841 41,800 19,100 (22,700) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 0 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 213,874 234,236 220,591 207,431 (13,160) 40 Community Development Block Grant Fund Code: 110-xxxx.xxx 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 CDBG Project Area, with a focus on provision of sidewalks, street enhancements 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: o FY08 CDBG funds were used for park improvements and construction of sidewalks. ® Federal HUD CDBG allocations to local governments continue to decrease each year. ® Grant funds in the amount of$104,262 have been awarded to the City of Atlantic Beach for the FY09 budget year in accordance with the terms of an Interlocal Agreement with the City of Jacksonville. This money is planned for park and street-end improvements, including landscaping and drainage ditch improvements, and fencing along the Mayport Road Corridor. Workload Data: The Community Development Block Grant program is administered by the Community Development Director, with assistance from the Deputy Finance Director in the preparation of reimbursement requests and financial accounting requirements. The Directors of Public Utilities and Public Works serve a project management role with CDBG funded infrastructure projects. 41 Community Development Block Grant Combined Summary of Revenues and Expenditures Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) Cash Forward 0 0 0 0 0 Revenues Grant Proceeds 154,987 107,389 129,478 104,262 (25,216) Total Revenues 154,987 107,389 129,478 104,262 (25,216) Other Financing Sources 0 0 Total Resources 154,987 107,389 129,478 104,262 (25,216) Expenditures Salaries and Benefits Operating Expenses Contract Services Operating Supplies 1,831 Aid to Private Citizens 60,129 6,799 0 Capital Outlay Infrastructure Improvements 93,027 100,590 129,478 104,262 (25,216) Equipment Land DIVISION TOTALS 154,987 107,389 129,478 104,262 (25,216) Other Financing Uses ' Ending Cash 0 0 0 0 0 Total Expenses and Cash 154,987 107,389 129,478 104,262 (25,216) Resource Allocation Personal Services 0 0 0 0 0 Operating Expenses 61,960 6,799 0 0 0 Capital Outlay 93,027 100,590 129,478 104,262 (25,216) 154,987 107,389 129,478 104,262 (25,216) 42 Building Code: 455-1008-524 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 also coordinates enforcement and compliance of development regulations with City Zoning, City Public Works, City Utilities, Jacksonville Fire Department and State of Florida Agencies such as the Health Department, Department of Environmental Regulation, Department of Business and Professional Regulation and Army Corp of Engineers. Our goal is to help homeowners, licensed contractors, architects and engineers properly navigate through the State of Florida driven building permitting process. The Building Department is also responsible for enforcing portions of the City adopted International Property Maintenance Code relating to dangerous and substandard buildings. The department is also responsible for supervision of plumbing, electrical, mechanical and structure maintenance of the City Hall and Council Chambers. The department also provides administrative support to other City departments and programs where needed. Key Objectives: • Be helpful to applicants trying to obtain permitting approval by providing necessary information concerning process. • Increase activities related to the Federal Emergency Management Agency's Community Rating System to reduce flood insurance rates for property owners. • Pursue condemnation program for dangerous and substandard buildings that are located throughout the City. Issue,Trends and Highlights: • Accounted for Building Department activity in a separate Enterprise Fund starting in F Y 08, so all lees collected for building code enforcement acti-vity will be used to fund department expenditures, in accordance with State guidelines. • Move 20% of the receptionist function's salary and benefits to the General Government division in the General Fund. • Increase information on City website for citizens and applicants relating to the building permitting process. • Maintain professional certification by participating in programs related to building codes, particularly Green Building. • Improve contractor awareness of neighborhoods / safety via enforcement of the site- management ordinance. • Continue to review daily operations to determine if more effective and efficient methods could be used to improve customer service. Workload Data Activity FY-08 (est.) FY-07 FY-06 FY-05 Permits Reviewed and Issued 1,799 1,952 2,352 2,539 Plan Reviews 409 *424 1,062 1,116 _ Inspections 3,005 3,100 3,624 3,840 43 *number was reduced due to reroofing permits not being required for plan review. Building Code Enforcement ( Combined Summary of Revenues and Expenditures Proposed Actual Actual Estimate Budget Increase 2005-2006 2006-2007 2007-2008 2008-2009 (Decrease) Restricted 0 64,890. 64,890 Operating Cash 0 67,668 67,668 Cash Forward 0 0 0 132,558 132,558 Revenues Building Permit Fees 170,000 170,000 0 Plan Check Fees 35,000 35,000 0 Re-inspection Fees 2,000 2,000 0 Radon Gas Fee 50 50 0 Construction Surcharge 100 100 0 Interest Earnings 350 350 0 Transfer from General Fund 184,619 0 (184,619) Miscellaneous Revenues Total Revenues 0 0 392,119 207,500 (184,619) Other Financing Sources Total Resources 0 0 392,119 340,058 (52,061) Expenditures Building Code Enforcement 0 0 259,561 291,648 32,087 DIVISION TOTALS 0 0 259,561 291,648 32,087 Other Financing Uses Restricted 64,890 72,262 7,372 Operating Cash 67,668 (23,852) (91,520) Ending Cash 0 0 132,558 48,410 (84,148) Total Expenses and Cash 0 0 392,119 340,058 (52,061) Resource Allocation Personal Services 0 0 206,991 219,786 12,795 Operating Expenses 0 0 52,570 69,262 16,692 Capital Outlay 0 0 0 2,600 2,600 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resources 0 0 259,561 291,648 32,087 AUTHORIZED PERSONNEL Position Allocation 2007-2008 2008-2009 Building Official 0.80 0.80 Deputy Building Official 1.00 1.00 Building Permits Technician/Clerk II 0.50 0.50 0.80 Receptionist/Permits Clerk 0.50 0.50 0.80 I 44