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Annual Budget for FY2011-2012- v
City of Atlantic Beach, Florida t; ,w,t\i\J #01. VI7� - 1�14• t:) 10, # A 11:10. Annual Budget 2011 - 2012 City of Atlantic Beach, Florida Annual Budget 2011 - 2012 Mayor Louis M. Borno City Commission 1..\-11; Jonathan Daugherty ,, - John L. Fletcher ' Carolyn R. Woodsy , Paul B. Parsons Tjj , City Attorney Alan C. Jensen City Manager Jim R. Hanson City Clerk Donna L. Bartle City of Atlantic Beach Annual Budget Fiscal Year 2011-2012 Table of Contents Introduction Budget Message I-VII Calendar 1 Ad Valorem Tax Millage Resolution 2-3 Budget Ordinance 4 Combined Summary of All Funds, Revenues and Expenditures 5 Combined Summary of Expenditures by Department 6 Graph of Total Revenues and Expenses by Fund Type 7 Citywide Organizational Charts 8-15 Graph of General Fund Revenues and Expenses 16 Graph of Where Your Tax Dollar Goes 17 Schedule and Graph of 2011 Local Millage Rates 18 Schedule and Graph of Ten Years of Millage History 19 Combined Summary of Revenues and Expenditures General Fund 20 General Fund Revenues 21-22 Summary of General Fund Expenditures by Division 23 Summary of Special Revenue Funds 24 Summary of Enterprise Funds 25 Summary of Trust and Agency Funds 26 Governing Body Summary of Governing Body 27 City Commission 28-29 City Administration Summary of City Administration 31 City Clerk 32 City Manager 34 Finance 36 Information Technology 38 Human Resources 40 Legal Counsel 42 General Government Summary of General Government 45 General Government Non-Departmental 46 Convention Development Tax 48 Half Cent Discretionary Sales Tax 50 Debt Service 52 Energy Grants 54 Governmental Capital Project Fund 56 Planning, Zoning and Building Summary of Planning, Zoning and Building 59 Planning and Zoning 60 Community Development Block Grant 62 Building 64 Tree Protection 68 Public Safety Summary of Public Safety 71 Police 72 Administration 75 Patrol 76 Crime Suppression Unit 77 Investigations 78 Dispatch 79 Animal Control 80 Police School Guards 81 Police Grant Funds 82 Police Special Revenue Fund 84 Fire Department Summary of Fire Department 86 Fire Control & Rescue 87 Lifeguards 89 Code Enforcement 90 Parks and Recreation Summary of Parks and Recreation 93 Location of City Parks 94 Parks Programs and Special Events 95 Park Maintenance and Improvements 97 Public Works Summary of Public Works 99 Public Works Administration 100 Street and Road Maintenance 102 Local Option Gas Tax 104 Sanitation 106 Storm Water Utility 109 Fleet Maintenance 112 Public Utilities Summary of Public Utilities 115 Water Production 119 Treatment Division 120 Water Distribution 121 Sewer Collection 122 Administrative 123 Pension Funds Summary of Pension Funds 125 General Employee Pension 127 Police Employee Pension 128 Supplemental Information Budget Policy Highlights 129 Schedule of Interfund Transfers 130 Schedule of Cash Balances 131 Certification of Taxable Value 132-133 Schedule of Capital Outlay 134-135 Element Object Classifications, Account Descriptions 136-143 Long Term Financial Plan 145-157 Glossary 159-163 � ;S1 s•} r „,..r._ ,..) -Jrtof Budget Message To: The Honorable Mayor and City Commission From: Jim Hanson, City Manager Date: October 11,2011 It is with great pleasure that I set forth the newly adopted budget for the This budget t is balanced upcoming Fiscal Year 2012. Following commission policy, this budget is an l r1z rmtains° balanced and maintains contingency levels for each of the major operating crrztijz 7ezzc}1levels. funds in an amount of at least 25%. Cities across the nation are experiencing difficult economic conditions. The downturn has been ongoing for several years and is not expected to improve significantly any time soon. Atlantic Beach is experiencing the same problems that other cities have, although those conditions have not affected us quite as much for reasons which will be outlined in this budget message. Understanding the economic situation in Atlantic Beach requires a comprehensive view of the conditions both in recent years and over the foreseeable future. A one-year "snapshot” would not provide the whole story. Three major long-term factors that affect Atlantic Beach should be Taking a lrzrr -ter zra considered in connection with this budget. Two of those three affect perspective is key to virtually all of the cities and counties in the country and the third is unique keeping Atlantic Beach to beach cities in Duval County. First, revenues continue to decline for most in sound economic major sources. These include the property taxes, sales taxes and interest slzer, e. revenues. Secondly, pension and healthcare costs continue to increase at levels that are unsustainable in the long term. Third, the interlocal contracts with the City ofJacksonville contain the possibility of increased future costs for Atlantic Beach citizens. This continuing trend of revenue reductions and cost increases has been accommodated in this budget in several ways. The first is the elimination of Many ton 1t'1 tir most new capital projects unless they are funded through grants. The new investment in the City.s Police building will be addressed separately. Over the last ten years, Atlantic UlililY,yrtems have Beach has made great investments in new storm water facilities, water and positioned us to get sewer system rehabilitation, parks and other public facilities. Most of these through lough lz current t have been paid through yearly revenues and without the issuance of new conditions. debt. There have also been several operational cost reductions, some of which have resulted in service level reductions in recent years. A few of I these have generated public opposition and were restored to the budget by the Commission, but most remain in place. Some additional reductions have been factored in for FY-12. Four vacant positions have been eliminated Four vacant positions from this budget including a Utility Collection Distribution Operator, a have been eliminated Heavy Equipment Operator, one and one half police officers and the from the FY-12 budget. Community Redevelopment Coordinator slot has been reduced to half time. One grant has been secured to help fund police officer positions in the next year. An application has been submitted for additional grant funding although this draft budget does not include the revenues or the officer position that it would fund. Revenues Revenues from property tax collections were expected to drop by $185,000 or 4.6% in the upcoming year. The City Commission chose instead to utilize its authority to roll up the tax rate to receive the same amount of money as in the previous year. The property tax digest has declined in Atlantic Beach over the last several years and revenues in FY-12 are anticipated to be approximately $300,000 per year less after the tax rate roll- up than they were four years ago. Several other major revenue sources are expected to bring in approximately the same amount of money in FY-12 as in FY-11, although they are still down considerably from where they were a few years ago. Interest earnings, sales taxes in the General Fund and special purpose sales taxes from the Better Jacksonville Plan are examples. Water and sewer rates have been raised over several years to pay the cost of Water and sewer rates the principal and interest on debt needed in relation to the wastewater plant are expected to remain expansion to meet new environmental requirements. Bids for this work stable because came in under budget and favorable financing has been obtained through the construction costs and State Revolving Loan Fund. The result is that the water and sewer rates are interest rates have been expected to produce sufficient revenue so that rate increases will not be low. needed for at least the next fiscal year. Strategic Plan Goals, Status and Funding Following is a description of the strategic plan goals set by the City Commission earlier this year and their relationship to the FY-12 budget. 1. Financial Plan: For the first time, the City Commission has established a strategic plan priority for financial planning. Specific issues included Pension reform and pension reform and maintaining health insurance costs. The City of health care costs have Atlantic Beach's cost for the two pension plans will increase by $420,000 been identified by the in FY-12. This contribution has more than doubled over the last four years Commission as strategic to now total over $1,500,000. At the Commission's request, a consultant issues. prepared estimates of various pension options that would reduce future City costs. The results of the study raise many issues that will take a II considerable amount of time and insight before changes are made to the pension plans. The cost of the current plan for employee health insurance has escalated for next year. The Commission expressed a desire to keep the City's cost for health insurance level in FY-12. However, the Commission chose to instead, absorb the increased cost of a reduced plan. Healthcare costs have risen dramatically each year since 2005 and most of those previous increases have been offset by the employees through either benefit reductions or increased employee contributions. 2. Code Enforcement: The City Commission established the continuation of recently established code enforcement levels as a strategic goal for the next year. This budget continues funding for the Code Enforcement Program at its current level. It is anticipated that the efficiency of the Code Enforcement Officer will be improved through the installation of new software that will better track cases as part of a City-wide software upgrade added to the budget this year. 3. Impact of Navy Expansion: The Commission's strategic plans over the last three years have included targeting the Mayport Corridor and Great progress has been adjoining neighborhoods for various improvements through crime made in the Mayport prevention, code enforcement, new and varied recreational programs, Corridor. Much remains physical improvements including installation of landscaped medians, and to be done. various other actions. Great progress has been made in the area, although much remains to be done. The stationing of a new aircraft carrier and other ships at Naval Station Mayport is anticipated to bring a major boost to the commercial corridor and residential neighborhoods adjacent to the base. Maximizing the benefits, will require the City's planning and cooperation with several other public and private entities. No specific budget funding is needed at this time. 4. Wastewater Improvements: New environmental standards for wastewater Low cost loans from the discharged into the St. Johns River have been the subject of City planning, State Revolving Fund engineering and construction over several years. Financing for these have been obtained to improvements has been obtained, most through loans from the State fund upgrades to meet Revolving Loan Fund at a rate that is lower than what would be available on new wastewater the private market. Construction is currently underway and it is anticipated standards. that the work will be completed early in 2012. No new funding is needed in connection with this project. 5. Lower Level Strategic Goals; The Commission also established several lower level goals in the strategic plan that include maintaining the Community Oriented Policing Service program, construction of a new police building, completing a Marsh Master Plan and planning for the future improvements to Rose Park. As previously stated, this budget includes funding (and grant revenues) for one of the two COPS officers and a grant III application has been submitted for funding of the second. Funding for the Community Redevelopment Coordinator, focused on the Mayport Corridor area, has been reduced to one-half Architectural plans for the police building are being prepared, although it is not anticipated that they will be complete before the end of this fiscal year. Design for a new police Funding for the police building is included in this FY-12 budget. building is ongoing and Approximately half of the money needed for the new building has been set about half of the cost has aside over several years. Funds to pay the debt service for the remaining been set aside already. half are included in the ten-year plan in the Half Cent Sales Tax Fund. These funds are restricted for uses similar to those established in the Better Jacksonville Plan and cannot be used for operating expenses. The Marsh Master Plan is funded in the current FY-11 budget. Consultants are expected to have the study completed in the first part of the upcoming fiscal year. No funding has been identified for future marsh access improvements, although various grants will probably be available to pay some of the costs. Water/Sewer Funds Over the last ten years, numerous infrastructure improvements have been completed. Many of these rehabilitated older portions of the water and sewer systems. Two of these projects have been paid for through special Consolidation of the grants. Other major work has included the consolidation of the two City's two wastewater wastewater plants and various process upgrades to meet new wastewater plants will meet new standards. While the elimination of the City's second plant and related standards and result in work is expected to occur in the middle of the upcoming fiscal year, several operational savings. of the operation and maintenance savings are prorated into this FY-12 budget. One of the largest of these is savings in electrical costs resulting from the plant consolidation and more efficient equipment. Water and sewer sales volumes have been slightly up for most of the last year, partially as a result of the two-year drought that has been experienced in Northeast Florida. However, a stepped up meter replacement program over the last year also contributed. To fund many of the utility infrastructure reconstruction projects over the Enough utility work has last several years, the historic transfer of 25% of the outside City sales been done in recent revenues to the General Fund has been reduced. While the maintenance of years to reduce future utility infrastructure is expected to be an ongoing annual expense in the needs for capital future, enough of the work has been completed in recent years to reduce projects. capital expenses and restore most of the 25% transfer to the General Fund for FY-12 and the full transfer in FY 13 and beyond. Stormwater After many years of major drainage projects across the City, the stormwater IV system "works". Street flooding has become a rare experience in Atlantic Beach, only reserved for the largest of storms. Most of these projects have The last of the big been funded through ongoing revenues and without new debt. Consultants stormtia'ater projects to are currently updating the City's Stormwater Master Plan. The ten-year prevent street flooding capital projections will change once that plan is adopted by the Commission. has been completed. In the meantime, the long range plan includes several smaller projects remaining from the 2002 Master Plan. The FY 12 budget includes only a few minor maintenance projects. The City Commission added to the budget a Storm Water rate increase of $1.89 per equivalent residential unit. The purpose of this increase is to partially eliminate the Gas Tax subsidy. The increased charges will allow the transfer from the Gas Tax fund to be reduced by $189,000. These restricted Gas Tax funds will then be used for street paving projects. Sanitation This budget anticipates only inflationary increases in the cost of providing sanitation services over the next ten years. However, the City's 1995 Interlocal Agreement with the City of Jacksonville requires Atlantic Beach to begin paying landfill tipping fees when, and if, the City of Jacksonville charges its own residents for landfill services through a uniform refuse collection and disposal charge. Jacksonville officials have indicated that they believe they have met this provision already and the tipping fees should be paid in the near future. While there is some debate on this matter, it is likely that Atlantic Beach will be required to pay tipping fees to the City of Jacksonville in coming years. This will increase Atlantic Beach costs by approximately $500,000 per year. Of that, approximately $400,000 will be charged to the Sanitation Fund. The remaining cost will be for sludge disposal charged to the Sewer Fund. When this is paid, the City Commission will most likely have to increase sanitation rates to citizens substantially. Other Budget Issues There are no COLA or merit raises included in this budget for any City There are no employee employees in FY-12. This will mark the fourth year in a row that no raises raises for a fourth year have been given, although an average 1.0% bonus was provided for City in a row. A 1% bonus employees. Grants have played a major role in getting several projects was included at the City completed in recent years and in paying for the salary and benefits of several Commission request. City employees. The largest of these have paid for several police officers, funded sewer rehabilitation projects, helped offset the cost of the wastewater plant upgrade to meet the new wastewater standards, and provided for new Atlantic Beach has been park facilities. This FY-12 budget anticipates receipt of one grant for police very successful in salaries in the next year. However, it has been customary for the City obtaining grants to fund Commission to budget for the revenues and expenses for each grant as they both operational costs are received. We hope to obtain additional grants in the upcoming year. and capital projects. V There are virtually no discretionary projects included in this budget in FY- 12. There are a few utility system maintenance projects, some vehicle replacements and the police building, which is in the strategic plan. Conclusions The City of Atlantic Beach is in relatively good financial shape, particularly The City remains in considering the dire conditions that many cities and counties across this relatively good f nancial nation have experienced. This has resulted from budgeting conservatively shape in these difficult and taking a long-term perspective. The City Commission has funded major economic times because infrastructure projects to rebuild the water, sewer and stormwater systems of conservative and improved the parks when funds were available rather than adding budgeting and long-term operating expenses or reducing tax rates. planning. This budget was balanced with an increase to the millage rate to receive the same taxes as last year. It maintains fund balances at or above the established contingency levels, provides for continuation of all major services and includes necessary annual maintenance of the water, sewer, stormwater and parks systems. There are no wage increases proposed for the fourth year in a row, however the City Commission added an across the board bonus during budget discussions. Four (vacant) full-time positions have also been eliminated. The difficult economic times are not expected to improve any time soon and Difficult economic times there are several major issues that may affect the City's finances in the long are expected to continue. term including costs for tipping fees as well as other major issues related to A long term perspective the Interlocal Agreements. Pension and healthcare costs must be held to is needed now more than sustainable levels. Consequently, a long-term perspective on the budget is ever. needed now more than ever. Appreciation is due to many staff members from each department for the great amount of work put into preparing this annual budget and particularly for their understanding of the economic necessities and resulting innovation that was needed to make ends meets. Respectfully submitted, J. Hanson ity Manager VI City of Atlantic Beach Budget Calendar Fiscal Year 2011-2012 Date Required Action Responsibility February 22 Strategic Planning Workshops Department Heads to February Finance Director 23 City Manager City Commission March 10 to Update Ten Year CIP Requirements To Finance Director Department Heads May 1 March 10 to Preparation of budget requests on-line, current year budget review. Department Heads May 1 May 1 to May Review of on-line requests, CIP Requests, Meetings with Department Department Heads 23 Heads for explanations and justifications. Program pages are also to Finance Director be included in discussions. City Manager May 23 to Preparation of Proposed Budget, follow-up meetings with City Department Heads July 1 Manager and Finance Director Finance Director City Manager June 23 to State Revenue Sharing Estimates provided Department of July 31 Revenue July 1 Receive Certification of Taxable Value Property Appraiser July 11 or City Manager to propose millage rate on DR-420 and schedule a City Manager July 25 public hearing to consider the Tentative Millage and Tentative Budget. This information is to be presented to the property appraiser within 35 days from the date of certification, (August 4th) July 18 Proposed Budget submitted to the City Commission City Manager Finance Director August 24 Tax notifications to be mailed within 55 days of Certification, (TRIM Property Appraiser notice of proposed property taxes). August 01 to The City Commission held workshops to review the Proposed Budget. Department Heads August 26t1' The meetings were held at 5:00pm and lasted about three hours each. Finance Director Meeting dates were August 22,24, and 31St. City Manager City Commission August 24 to Advertise in newspaper for public hearing on adoption of Tentative Finance Director September 4 Budget and Proposed Millage (The property appraiser also notified City Clerk property owners). Property Appraiser September 12 Held Public Hearing to adopt the Tentative Budget and Millage (F.S. City Commission 200.065). September 23 Publish TRIM notice in public newspaper Finance Director September 26 Held Final Hearing to approve Budget and Millage Rate City Commission 1 RESOLUTION NO 11-25 A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA LEVYING THE AD VALOREM PROPERTY TAX MILLAGE RATE FOR MUNICIPAL PURPOSES ON ALL TAXABLE PROPERTY WITHIN THE CITY FOR TEE FISCAL YEAR BEGINNING OCTOBER 1, 2011 AND ENDING SEPTEMBER 30, 2012; STATING THE PERCENTAGE BY WHICH TILE MILLAGE TO BE LEVIED EXCEEDS THE ROLLED-BACK RATE; AND, PROVIDING AN EFFECTIVE DATE. WHEREAS, Florida law requires the City Commission of the City of Atlantic Beach,Florida, to pass a resolution levying the rnillage rate for ad valorem property taxes for municipal purposes on all taxable property within the city limits of the City of Atlantic Beach,Florida,for the fiscal year beginning October 1,2011 and ending September 30, 2012; and WHEREAS,Florida law requires said resolution to state the millage rate to be levied, and also,to state the percentage by which the millage rate to be levied exceeds the rolled-back rate as computed pursuant to Florida law; and. WHEREAS, the City Commission of the City of Atlantic Beach,Florida, has duly considered the budgetary requirements of the City;has adopted a tentative budget for the fiscal year beginning October 1,2011 and ending September 30,2012, based on a rrrillage rate of 33285 mills on the taxable property within the City; and has acted in accordance with the terms,provisions,and procedures contained in section 200.065,Florida Statutes; NOW,THEREFORE,BE IT RESOLVED by the City Commission of the City of Atlantic Beach,Florida,that 1. The ad valorem property tax millage rate for municipal purposes to be levied on the taxable property within the city limits of the City of Atlantic Beach,Florida,during the fiscal year beginning Octoberl,2011 and ending September 30, 2012 is hereby set at the rate of 33285 mills. 2. The percentage by which this rnillage rate to be levied exceeds the rolled-back rate of 3.3285 is 0.00%. The millage to be levied is the rolled back rate. 3. This resolution shall take effect immediately upon its passage and adoption by the City Commission of the City of Atlantic Beach, Florida. ADOPTED at a public hearing by the City Commission of the City of Atlantic Beach, Florida on the 26th day of September 2011. C4,14j,___, CER L.8 I certify ktiis to he a true and correct copy of the record in my office. Mike Borno WITNESSEYH my hand and official seal of the City of Atlantic Beach,Florida, Mayor 1 Presiding Officer this the 2-May _ o be- 20 /!r ( 0-ni et '_City Clerk 2 Approved as to form and correctness: 4tf 114; A a t IF usen,Esquire City ney ATTES n fhdet ,14- ' Donna L.l artle City Clerk 3 ORDINANCE NO. 20-11-111 AN ORDINANCE ADOPTING THE FINAL BUDGET FOR THE CITY OF ATLANTIC BEACH, FLORIDA FOR FISCAL YEAR BEGINNING OCTOBER 1, 2011 AND ENDING SEPTEMBER 30, 2012. WHEREAS, the City Commission of the City of Atlantic Beach, Florida, on September 12, 2011, held a public hearing as required by Florida Statute 200.065; and WHEREAS,the City Commission of the City of Atlantic Beach,Florida, set forth the appropriations and revenue estimate for the budget for Fiscal Year beginning October 1, 2011 and ending September 30, 2012 in the amount of$29,647,486. NOW,THEREFORE, BE IT ENACTED BY THE CITY COMMISSION ON BEHALF OF THE PEOPLE OF THE CITY OF ATLANTIC BEACH, FLORIDA, that; 1. The fiscal Year 2011/2012 budget be adopted, and 2. This ordinance shall take effect immediately upon its adoption. Passed by the City Commission on first reading this 12th day of September 2011. Passed by the City Commission on second and final reading this 26th day of September 2011. /1--&-,--,-;-H 71) . 41144-ey. Louis M. Borno Mayor I Presiding Officer Approved as to form and correctness: i A 3 Jensen, Esquire Ci ttorney ATTEST: ,9U044,1A-a- (1160-th al'/1 Hop itiN I OnOly 011$ hi be a il'Ue and GUI INIA(i N u1 Donna L. Bartle idIm racurd III ITN office. City Clerk WI fil SETH my hand and oltiLial bold of thm i;itir of Atlantic peach,Florida, lulu tile 2 'day of S t'fl.het 2t II A�f e . 41 _.e my Geri. City of Atlantic Beach Combined Summary of Revenues and Expenditures Summary of all Funds Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Cash Forward 28,149,952 29,093,219 30,599,832 32,852,178 2,252,346 Revenues General Fund 10,533,938 10,821,328 11,419,109 10,964,641 (454,468) Special Revenue Funds 1,360,663 1,731,870 1,991,926 1,644,012 (347,914) Debt Service Fund 68,676 71,152 68,850 71,300 2,450 Capital Project Fund 331,340 1,085,724 923,430 2,255,737 1,332,307 Enterprise Funds 12,721,991 12,027,437 22,198,728 11,411,549 (10,787,179) Trust and Agency Funds 2,396,859 2,826,710 2,837,495 3,354,330 516,835 Total Revenues 27,413,467 28,564,221 39,439,538 29,701,569 (9,737,969) Other Financing Sources 654,605 679,211 0 0 0 Total Resources 56,218,024 58,336,651 70,039,370 62,553,747 (7,485,623) Expenditures General Fund 12,848,407 9,721,772 10,577,380 10,964,641 387,261 Special Revenue Funds 1,632,369 2,236,249 2,214,401 1,717,788 (496,613) Debt Service Fund 71,359 71,560 71,342 70,783 (559) Capital Project Fund 14,213 29,901 548,360 4,336,328 3,787,968 Enterprise Funds 10,678,703 13,900,595 21,704,457 11,229,404 (10,475,053) Trust and Agency Funds 980,896 1,066,368 1,347,644 1,328,542 (19,102) DIVISION TOTALS 26,225,947 27,026,445 36,463,584 29,647,486 (6,816,098) Other Financing Uses 898,858 710,374 723,608 0 (723,608) Cash Reserves 29,093,219 30,599,832 32,852,178 32,906,261 54,083 Total Expenses and Cash 56,218,024 58,336,651 70,039,370 62,553,747 (7,485,623) Resource Allocation Personal Services 8,974,257 8,946,509 9,196,665 9,872,556 675,891 Operating Expenses 9,529,952 9,039,430 10,129,581 10,209,523 79,942 Capital Outlay 2,261,605 5,141,669 12,908,367 5,609,552 (7,298,815) Debt Service 1,680,417 1,679,951 1,706,464 2,297,807 591,343 Transfers 3,779,716 2,218,886 2,522,507 1,658,048 (864,459) Total 26,225,947 27,026,445 36,463,584 29,647,486 (6,816,098) 5 Summary of All Departments Combined Summary of Expenses Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Expenses: Governing Body 41,585 42,764 41,876 41,986 110 City Administration 2,474,243 2,236,513 2,479,158 2,651,068 171,910 General Government 4,032,752 1,658,949 2,401,770 5,898,502 3,496,732 Planning and Building 679,641 638,302 826,001 555,456 (270,545) Public Safety 4,646,062 4,698,879 4,811,633 5,023,529 211,896 Parks and Recreation 1,090,872 1,013,527 1,120,233 1,129,921 9,688 Public Works 4,915,201 7,130,467 5,202,606 4,786,423 (416,183) Public Utilities 7,364,695 8,540,676 18,232,663 8,232,061 (10,000,602) Pension 980,896 1,066,368 1,347,644 1,328,542 (19,102) Total Expenses 26,225,947 27,026,445 36,463,584 29,647,486 (6,816,098) Resource Allocation: Personal Services 8,974,257 8,946,509 9,196,665 9,872,556 675,891 Operating Expenses 9,529,952 9,039,430 10,129,581 10,209,523 79,942 Capital Outlay 2,261,605 5,141,669 12,908,367 5,609,552 (7,298,815) Debt Service 1,680,417 1,679,951 1,706,464 2,297,807 591,343 Transfers 3,779,716 2,218,886 2,522,507 1,658,048 (864,459) Total Resource Allocation: 26,225,947 27,026,445 36,463,584 29,647,486 (6,816,098) Summary of Authorized Positions 2010-2011 2011-2012 Department Governing Body 5.00 5.00 City Administration 25.00 24.50 General Government 2.60 3.56 Planning and Building 5.40 4.44 Public Safety 63.00 61.50 Parks and Recreation 12.00 12.00 Public Works 18.30 17.30 Public Utilities 24.70 23.70 Pension 0.00 0.00 156.00 152.00 6 CITY OF ATLANTIC BEACH TOTAL REVENUES AND EXPENDITURES BY FUND TYPE Total 2012 Revenues 11.29% 36.92% 38.42% 7.59% 5.54% 0.24% •General Fund •Special Revenue Funds D Governmental Projects ■Debt Service Funds •Enterprise Funds ■Trust Funds Total 2012 Expenses 4.48% 36.98% 37.88% 0.24% 5.79% r ['General Fund ©Special Revenue Funds •Governmental Capital Projects •Debt Service Funds •Enterprise Funds •Trust Funds 7 CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART JUDICIAL LEGISLATIVE EXECUTIVE BRANCH BRANCH BRANCH VOTERS CITY COMMISSION I I CITY CITY CITY ATTORNEY CLERK MANAGER PLANNING &ZONING HUMAN RESOURCES FINANCE DEPARTMENT DEPARTMENT DEPARTMENT BUILDING PUBLIC SAFETY PARKS & RECREATION DEPARTMENT DEPARTMENT DEPARTMENT PUBLIC WORKS PUBLIC UTILITIES DEPARTMENT DEPARTMENT 8 CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART CITY MANAGER CITY MANAGER Assistant City Manager Administrative Assistant PUBLIC PUBLIC PLANNING HUMAN POLICE WORKS UTILITIES AND RESOURCES FINANCE ** ** ** ZONING ** ** FIRE AND INFORMATION MAYPORT RESCUE LIFEGUARDS RECREATION BUILDING TECHNOLOGY COORDINATOR (Contracted) ** ** 2 Captain(2) Manager (Part Time) Computer Lieutenants(3) Network (Part Time) Technicians(2) Lifeguards (Part time) **denotes a organizational chart is provided for theses departments on subsequent pages CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART PUBLIC SAFETY DEPARTMENT CHIEF OF POLICE ADMINISTRATIVE — ASSISTANT COMMANDER COMMANDER COMMANDER Patrol Day-Shift Patrol Night-Shift Support Services SERGEANTS COPS Crossing Guards SERGEANTS ECO Supervisor SERGEANTS Animal Control Records Staff Patrol(2) Officers(1) (2) Patrol(2) (1) Investigations(1) (2) (2.5) Patrol Officers Patrol Officers ECO CSU Detective Detective Prop. Evidence (7) (7) (5) (2) (1.5) Clerk (2) 0 CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART PARKS & RECREATION DEPARTMENT PARKS&RECREATION DIRECTOR I I RECREATION ADMINISTRATIVE RECREATION LEADER COORDINATOR ASSISTANT PART TIME I RECREATION LEADER PART TIME HUMAN RESOURCES DEPARTMENT HUMAN RESOURCES DIRECTOR HUMAN RESOURCES ASSISTANT CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART BUILDING DEPARTMENT BUILDING CODE ADMINISTRATOR BUILDING BUILDING PERMIT TECHNICIAN / CODE ENFORCEMENT INSPECTOR CLERK II OFFICER RECEPTIONIST / PERMITS CLERK PLANNING & ZONING DEPARTMENT COMMUNITY DEVELOPMENT DIRECTOR PRINCIPAL PLANNER N CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART FINANCE AND ADMINISTRATION FINANCE DIRECTOR I CUSTOMER SERVICE DEPUTY FINANCE UTILITY BILLING SUPERVISOR DIRECTOR SUPERVISOR I I METER CUSTOMER PURCHASING ACCOUNTANT ACCOUNTS PAYABLE UTILITY READERS SERVICES AGENT CLERK SPECIALIST (2.0) REPRESENTATIVES (2.0) w CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART PUBLIC UTILITIES DEPARTMENT PUBLIC UTILITIES DIRECTOR I I CONVEYANCE DIVISION SPECIAL PROJECTS PLANTS DIVISION CROSS CONNECTION DIRECTOR MANAGER DIRECTOR ADMINISTRATOR& G.I.S.TECHNICIAN UTILITY COLLECTION/ WATER PLANT WASTEWATER PLANT UTILITY COLLECTION/ DISTRIBUTION OPERATOR SUPERINTENDENT SUPERINTENDENT DISTRIBUTION OPERATOR (4) I (1) WASTEWATER/WATER WASTEWATER/WATER OPERATOR _ OPERATOR (1) (6),(4 PT) PAINTER II HEAVY EQUIPMENT _ OPERATOR (1),(1 PT) PAINTER I Z. CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART PUBLIC WORKS DEPARTMENT PUBLIC WORKS DIRECTOR ASST. PUBLIC WORKS DIRECTOR I I I I ADMINISTRATIVE STREETS & MAINTENANCE H PARKS & BEAUTIFICATION PUBLIC WORKS ASSISTANT DIVISION DIRECTOR DIVISION CHIEF INSPECTOR I DISPATCHER CREW PARK CHIEF RANGERS (5.0) CLERK d HEAVY EQUIPMENT PART TIME OPERATORS (2.0) CITY GARDNER MECHANIC _ GENL. MAINTENANCE WORKERS (5) H SIGN / BUILDING MAINT. WORKER CITY OF ATLANTIC BEACH TOTAL REVENUES AND EXPENDITURES GENERAL FUND Total 2012 General Fund Revenues 11.17% 36.29% 8.67% —.14-71_.11111111111111.11. 20.77% 1.10% 0.66% um Taxes ■Licenses and Permits 0 Intergovernmental •Interfund Transfers ❑Fines and Forfeitures •Charges for Services to Miscellaneous •Ad Valorem Taxes Total 2012 General Fund Expenses 10.31Y0 24.56% 14.69% — 1.83% 44.39% 4.23% ®CityAdministration 0 Planning and Development IGeneral Government •Public Safely •Public Works al Parks and Recreation 16 CITY OF ATLANTIC BEACH Office of the Property Appraiser Final 2011 Millages Water Management District. 2.57% _ Duval County 37.49%q Atlantic Beach 18.50% School Board 41.98% Florida Inland Navigation 0.19% 17 Summary of 2011 Mil!ages Urban Service School Duval Water Inland District District Board County Management Navigation Total Neptune Beach 3.3443 7.5530 6.7446 0.3313 0.0345 18.0077 Atlantic Beach 3.3285 7.5530 6.7446 0.3313 0.0345 17.9919 lax Beach 4,0947 7.5530 6.7446 0.3313 0.0345 18.7581 Jacksonville 0.0000 7.5530 10.0353 0.3313 0.0345 17.9541 Town of Baldwin 2.9869 7.5530 8.4472 0.3313 0.0345 19.3529 CITY OF ATLANTIC BEACH 2011 Proposed Millages amill 1 9.5000 19.3529 19.0000 • 18:7581 . ; 0 18,5000 9 r 1 8.0077 '7.9916) 18.0000 . 17.5000 . 17.0000 Neptune Beach Atlantic Beach Jax Beach Jacksonville Town of , Baldwin City of Atlantic Beach Ten Year Mill'age Comparison 2011 Final Operating Millages 4.500 4.000 3.500 3.000 2.500 2.000 1.500 1.000 0.500 . 1 1111 0.000 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Neptune Beach • Atlantic Beach Jacksonville Beach 19 City of Atlantic Beach Combined Summary of Revenues and Expenditures General Fund Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Cash Forward 5,506,925 2,858,043 3,981,530 4,823,259 841,729 Revenues Taxes 5,251,069 5,387,056 5,215,415 5,203,708 -11,707 Licenses and Permits 907,771 920,033 950,945 950,770 -175 Intergovernmental Revenues 1,676,513 1,450,744 1,500,905 1,515,943 15,038 Charges for Services 2,184,035 2,106,402 2,147,474 2,277,248 129,774 Fines and Forfeitures 90,881 111,162 75,035 72,400 -2,635 Miscellaneous 56,969 207,083 148,328 120,524 -27,804 Interfund Transfers 366,700 638,848 1,381,007 824,048 -556,959 Total Revenues 10,533,938 10,821,328 11,419,109 10,964,641 (454,468) Other Financing Sources 23,931 Total Resources 16,040,863 13,703,302 15,400,639 15,787,900 387,261 Expenditures City Administration 2,515,828 2,279,277 2,521,034 2,693,054 172,020 Community Development 202,960 197,317 215,305 200,429 (14,876) General Government 2,994,350 484,928 573,597 463,867 (109,730) Public Safety 4,590,349 4,296,664 4,583,977 4,866,955 282,978 Public Works 1,454,048 1,450,059 1,563,234 1,610,416 47,182 Parks and Recreation 1,090,872 1,01 3,527 1,1 20,233 1,1 29,921 9,688 DIVISION TOTALS 12,848,407 9,721,772 10,577,380 10,964,641 387,261 Other Financing Uses 334,413 Cash Reserves 2,858,043 3,981,530 4,823,259 4,823,259 (0) Total Expenses and Cash 16,040,863 13,703,302 15,400,639 15,787,900 387,261 Resource Allocation Personal Services 6,698,347 6,396,388 6,710,616 7,432,223 721,607 Operating Expenses 3,144,996 2,976,541 3,290,764 3,238,418 (52,346) Capital Outlay 434,048 260,305 444,000 294,000 (150,000) Debt Service Transfers 2,571,016 88,538 132,000 0 (132,000) Total 12,848,407 9,721,772 10,577,380 10,964,641 387,261 20 City of Atlantic Beach Summary of Revenues General Fund Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Taxes Ad Valorem Tax 4,089,288 4,146,432 3,975,000 3,978,820 3,820 Utility Service Tax Electricity 430,774 486,475 495,000 495,000 0 Propane, Natural Gas&Fuel Oil 25,833 26,193 27,915 27,915 0 Subtotal-Utility Service Tax 456,607 512,668 522,915 522,915 0 Communication Services Tax 600,716 624,254 607,000 591,473 (15,527) Local Business Tax 104,458 103,702 110,500 110,500 0 Total Taxes 5,251,069 5,387,056 5,215,415 5,203,708 (11,707) Permits,Fees,&Assessments Building Permits 0 0 0 0 Franchise Fees Electricity 893,612 901,589 930,000 930,000 0 Natural Gas 8,514 10,579 10,000 10,000 0 Subtotal-Franchise Fees 902,126 912,168 940,000 940,000 0 Impact Fees-Transportation 0 0 0 0 Other Permits and Fees Plan Review&Other Fees 5,645 7,865 10,945 10,770 (175) Total Permits,Fees,&Assessments 907,771 920,033 950,945 950,770 (175) Intergovernmental Revenues Federal Grants Public Safety 117,381 2,504 2,205 0 (2,205) Economic Environment(FEMA) 30,089 0 0 0 Subtotal-Federal Grants 147,470 2,504 2,205 0 (2,205) State Grants Economic Environment(FEMA) 4,225 0 0 0 State-Shared Revenues State Revenue Sharing Proceeds 381,756 379,579 379,000 383,544 4,544 Mobile Home License Tax 9,425 9,857 9,800 9,800 0 Alcoholic Beverage License Tax 10,411 9,101 11,000 11,000 0 Local Govt Half-Cent Sales Tax 1,112,294 1,045,630 1,080,000 1,107,899 27,899 Motor Fuel Tax Rebate 3,857 4,073 3,700 3,700 0 Subtotal-State-Shared Revenues 1,517,743 1,448,240 1,483,500 1,515,943 32,443 Local Grants Public Safety 0 0 0 0 Recreation 7,075 15,200 0 (15,200) Subtotal-Local Grants 7,075 0 15,200 0 (15,200) Total Intergovernmental Revenues 1,676,513 1,450,744 1,500,905 1,515,943 15,038 21 City of Atlantic Beach Summary of Revenues General Fund Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Charges for Services Internal Service Fund Charges 1,505,669 1,425,420 1,428,200 1,542,491 114,291 Other Genl Govt Charges& Fees 4,697 5,580 3,667 3,550 (117) Service Charges Public Safety 331,757 326,134 347,076 353,905 6,829 Parking Facilities 5,811 5,811 5,900 5,900 0 Other Transportation 111,025 115,697 108,800 117,870 9,070 Animal Control 12,907 9,179 12,500 12,500 0 Lifeguard&Beach Maintenance 184,709 189,980 195,410 201,002 5,592 Recreation&Cultural Events 8,890 9,818 27,921 22,030 (5,891) Recreation Facilities 18,570 18,783 18,000 18,000 0 Total Charges for Services 2,184,035 2,106,402 2,147,474 2,277,248 129,774 Judgments,Fines,&Forfeits Fines Traffic 55,821 65,295 60,050 60,050 0 Parking 24,150 18,425 10,000 10,000 0 Dog 288 151 350 350 0 Other 10,622 27,291 4,635 2,000 (2,635) Subtotal-Fines 90,881 111,162 75,035 72,400 (2,635) Total Judgments,Fines&Forfeits 90,881 111,162 75,035 72,400 (2,635) Miscellaneous Revenues Interest 13,134 141,374 105,206 100,000 (5,206) Disposition of Fixed Assets 9,540 8,550 435 (435) Donations from Private Sources 11,990 33,225 1 9,525 (19,525) Settlements& Insurance Reimburse 21,465 16,149 15,981 10,000 (5,981) Other 840 7,785 7,181 10,524 3,343 Total Miscellaneous Revenues 56,969 207,083 148,328 120,524 (27,804) Other Sources Transfer from Convention Dev Tax 5,000 72,000 72,000 Contribution from Water Fund 93,800 156,484 205,275 196,766 (8,509) Contribution from Sewer Fund 20,100 237,200 923,213 295,187 (628,026) Contribution from Sanitation Fund 247,800 245,164 252,519 260,095 7,576 Total Other Sources 366,700 638,848 1,381,007 824,048 (556,959) Grand Total 10,533,938 10,821,328 11,419,109 10,964,641 (454,468) 22 City of Atlantic Beach Summary of Expenditures by Division General Fund Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) City Administration City Commission 41,585 42,764 41,876 41,986 110 City Manager 535,306 413,616 510,483 497,160 -13,323 City Clerk 237,079 220,147 247,229 241,223 -6,006 Finance and Administration 945,418 934,895 983,794 1,061,621 77,827 Information Technology 455,202 370,616 419,962 526,149 106,187 Human Resources 190,784 198,817 205,767 217,385 11,618 Legal Counsel 110,454 98,422 111,923 107,531 -4,392 Total 2,515,828 2,279,277 2,521,034 2,693,054 172,020 Planning and Zoning 202,960 197,317 215,305 200,429 -14,876 General Government 2,994,350 484,928 573,597 463,867 -109,730 Police Department Administration 516,897 563,123 604,791 646,483 41,692 Patrol 2,006,005 1,870,655 1,945,046 2,058,656 11 3,610 Crime Suppression Unit 177,756 139,814 152,430 159,621 7,191 Detective 325,530 190,836 233,237 267,148 33,911 Dispatch 310,033 272,423 306,703 343,295 36,592 Animal Control 85,387 82,763 90,640 95,429 4,789 School Crossing Guards 10,138 10,556 11,308 9,823 -1,485 Total 3,431,746 3,130,170 3,344,155 3,580,454 236,299 Fire Fire Control/Rescue 909,661 936,392 970,035 995,929 25,894 Lifeguards 183,546 172,202 200,467 205,008 4,541 Total 1,093,207 1,108,594 1,170,502 1,200,937 30,435 Code Enforcement 65,396 57,900 69,320 85,564 16,244 Public Works Administration 456,863 445,211 479,424 507,905 28,481 Fleet Maintenance 253,193 246,049 270,437 277,112 6,675 Streets and Road Maintenance 743,992 758,799 813,373 825,399 12,026 1,454,048 1,450,059 1,563,234 1,610,416 47,182 Parks and Recreation Administration and Activities 422,357 365,250 378,187 395,206 17,019 Maintenance and Beautification 668,515 648,277 742,046 734,714 -7,332 Total 1,090,872 1,013,527 1,120,233 1,129,921 9,688 Grand Total 12,848,407 9,721,772 10,577,380 10,964,641 387,261 23 City of Atlantic Beach Combined Summary of Revenues and Expenditures Special Revenue Funds Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Cash Forward 1,684,996 1,164,177 635,445 412,481 (222,964) Revenues Community Dev. Block Grant 164,301 138,094 309,163 92,690 (216,473) Convention Dev.Tax Fund 60,255 72,229 265,157 72,000 (193,157) Better Jax Half Cent Sales Tax 631,718 624,265 641,000 646,212 5,212 Local Option Gas Tax Fund 466,891 465,583 465,900 472,612 6,712 Police Grant Funds 0 389,920 160,167 105,574 (54,593) Police Special Revenue Funds 32,584 37,790 37,874 29,400 (8,474) Energy Grant Funds 0 0 112,665 225,524 112,859 Tree Protection Fund 4,914 3,989 0 0 0 Total Revenues 1,360,663 1,731,870 1,991,926 1,644,012 (347,914) Other Financing Sources 8,775 4,370 0 0 0 Total Resources 3,054,434 2,900,417 2,627,371 2,056,493 (570,878) Expenditures Community Dev. Block Grant 164,301 138,094 309,163 92,690 (216,473) Convention Dev.Tax Fund 275,407 72,560 268,306 72,000 (196,306) Better Jax Half Cent Sales Tax 677,423 1,000,000 827,500 730,000 (97,500) Local Option Gas Tax Fund 438,250 608,559 465,191 441,000 (24,191) Police Grant Funds 0 366,413 183,674 105,574 (78,100) Police Special Revenue Funds 55,713 35,802 43,982 51,000 7,018 Energy Grant Funds 0 0 112,665 225,524 112,859 Tree Protection Fund 21,275 14,821 3,920 0 (3,920) DIVISION TOTALS 1,632,369 2,236,249 2,214,401 1,717,788 (496,613) Other Financing Uses 257,888 28,723 489 0 (489) Cash Reserves 1,164,177 635,445 412,481 338,705 (73,776) Total Expenses and Cash 3,054,434 2,900,417 2,627,371 2,056,493 (570,878) Resource Allocation Personal Services 0 267,813 155,042 105,574 (49,468) Operating Expenses 290,032 172,131 276,593 451,690 175,097 Capital Outlay 495,337 304,805 773,266 254,524 (518,742) Debt Service Transfers 847,000 1,491,500 1,009,500 906,000 (103,500) Total 1,632,369 2,236,249 2,214,401 1,717,788 (496,613) 24 City of Atlantic Beach Combined Summary of Revenues and Expenditures Enterprise Funds Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Cash Forward 6,587,762 9,080,152 7,548,403 7,319,555 (228,848) Revenues Water Utility 2,905,556 3,911,739 3,714,726 3,352,550 (362,176) Sewer Utility 5,375,911 5,000,647 15,702,951 5,016,399 (10,686,552) Sanitation 1,811,271 1,821,175 1,804,500 1,804,500 0 Storm Water Utility 2,428,670 1,021,189 670,124 972,200 302,076 Building Code Enforcement 200,583 272,687 306,427 265,900 (40,527) Total Revenues 12,721,991 12,027,437 22,198,728 11,411,549 (10,787,179) Other Financing Sources 636,197 605,971 0 0 0 Total Resources 19,945,950 21,713,560 29,747,131 18,731,104 (11,016,027) Expenditures Water Utility 2,328,341 3,020,851 3,141,517 2,920,787 (220,730) Sewer Utility 5,036,354 5,519,825 15,091,146 5,311,274 (9,779,872) Sanitation 1,763,548 1,707,996 1,729,939 1,790,589 60,650 Storm Water Utility 1,259,355 3,363,853 1,444,242 944,418 (499,824) Building Code Enforcement 291,105 288,070 297,613 262,336 (35,277) DIVISION TOTALS 10,678,703 13,900,595 21,704,457 11,229,404 (10,475,053) Other Financing Uses 187,095 264,562 723,119 0 (723,119) Cash Reserves 9,080,152 7,548,403 7,319,555 7,501,700 182,145 Total Expenses and Cash 19,945,950 21,713,560 29,747,131 18,731,104 (11,016,027) Resource Allocation Personal Services 2,275,910 2,282,308 2,331,007 2,334,759 3,752 Operating Expenses 5,114,028 4,824,390 5,214,580 5,190,873 (23,707) Capital Outlay 1,318,007 4,546,658 11,142,741 724,700 (10,418,041) Debt Service 1,609,058 1,608,391 1,635,122 2,227,024 591,902 Transfers 361,700 638,848 1,381,007 752,048 (628,959) Total 10,678,703 13,900,595 21,704,457 11,229,404 (10,475,053) 25 City of Atlantic Beach Combined Summary of Revenues and Expenditures Trust and Agency Funds Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Cash Forward 13,960,031 15,266,165 16,651,357 18,141,208 1,489,851 Revenues General Employee Pension 1,533,392 1,728,014 1,782,769 2,122,019 339,250 Police Employee Pension 863,467 1,098,696 1,054,726 1,232,311 177,585 Total Revenues 2,396,859 2,826,710 2,837,495 3,354,330 516,835 Other Financing Sources 9,633 41,939 0 0 0 Total Resources 16,366,523 18,134,814 19,488,852 21,495,538 2,006,686 Expenditures General Employee Pension 486,889 523,524 737,945 740,710 2,765 Police Employee Pension 494,007 542,844 609,699 587,832 (21,867) DIVISION TOTALS 980,896 1,066,368 1,347,644 1,328,542 (19,102) Other Financing Uses 119,462 417,089 0 0 0 Cash Reserves 15,266,165 16,651,357 18,141,208 20,166,996 2,025,788 Total Expenses and Cash 16,366,523 18,134,814 19,488,852 21,495,538 2,006,686 Resource Allocation Personal Services 0 0 0 0 0 Operating Expenses 980,896 1,066,368 1,347,644 1,328,542 -19,102 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 0 Total 980,896 1,066,368 1,347,644 1,328,542 (19,102) 26 Governing Body Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Revenues: General Fund Resources 41,585 42,764 41,876 41,986 110 Total Revenues 41,585 42,764 41,876 41,986 110 Expenses: City Commission 41,585 42,764 41,876 41,986 110 Total Expenses 41,585 42,764 41,876 41,986 110 Resource Allocation: Personal Services 38,771 35,710 34,831 34,841 10 Operating Expenses 2,814 7,054 7,045 7,145 100 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 41,585 42,764 41,876 41,986 110 Summary of Authorized Positions 2010-2011 2011-2012 City Commission Mayor 1 1 City Commissioner 4 4 5 5 Appointed Boards Code Enforcement Board Community Development Board Pension Board of Trustees 27 City Commission Purpose: The City Commission is the legislative and policy making body of the City. The City Commission is comprised of an elected Mayor/Commissioner, who serves two-year terms, and four City Commissioners who serve four-year terms. The City Commission is responsible for appointing the City Manager, City Clerk and City Attorney; adopting an operating budget for the City; establishing boards and committees as necessary and appointing the members thereof; passing ordinances and laws for the preservation of the public peace and order; and adopting zoning standards for the City. Mission Statement: It is the intention of the City Commission to ensure that the City maintains and improves the residential quality of life now enjoyed by residents. Issues, Trends and Highlights: • In order to ensure that the mission of the City is carried out, the City Commission holds annual, strategic planning sessions and solicits input from City Boards, City Staff, and citizens for Commission consideration. 28 Governing Body City Commission Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 35,841 33,040 32,258 32,257 (1) Overtime Special Pay Sub-Total 35,841 33,040 32,258 32,257 (1) Benefits FICA 2,742 2,528 2,468 2,468 (0) Pension Health and Life Insurance Worker and Unemploy Comp 188 142 105 116 11 Sub-Total 2,930 2,670 2,573 2,584 11 Total Wages and Benefits 38,771 35,710 34,831 34,841 10 OPERATING EXPENSES Professional Services 55 25 25 0 Contract Services Local Travel 371 288 300 400 100 Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing 1,896 2,058 2,000 2,000 0 Advertising and Promotions Other Current Charges 211 Office Supplies Operating Supplies 22 233 250 250 0 Books,Training,Memberships 259 4,475 4,470 4,470 0 Internal Service Charges Total Operating Expenses 2,814 7,054 7,045 7,145 100 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay 0 0 0 0 0 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 41,585 42,764 41,876 41,986 110 29 IA • 30 City Administration Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Revenues: General Fund Resources 2,474,243 2,236,513 2,479,158 2,651,068 171,910 Total Revenues 2,474,243 2,236,513 2,479,158 2,651,068 171,910 Expenses: City Clerk 237,079 220,147 247,229 241,223 (6,006) City Manager 535,306 413,616 510,483 497,160 (13,323) Finance and Accounting 945,418 934,895 983,794 1,061,621 77,827 Information Technology 455,202 370,616 419,962 526,149 106,187 Human Resources 190,784 198,817 205,767 217,385 11,618 Legal Counsel 110,454 98,422 111,923 107,531 (4,392) Total Expenses 2,474,243 2,236,513 2,479,158 2,651,068 171,910 Resource Allocation: Personal Services 1,892,178 1,788,691 1,939,087 2,048,249 109,162 Operating Expenses 449,925 394,607 451,671 443,819 (7,852) Capital Outlay 132,140 53,215 88,400 159,000 70,600 Transfers 0 0 0 0 0 Total Resource Allocation: 2,474,243 2,236,513 2,479,158 2,651,068 171,910 Summary of Authorized Positions 2010-2011 2011-2012 City Clerk City Clerk 1.00 1.00 Secretary/Records Clerk 1.00 1.00 Secretary 1.00 1.00 3.00 3.00 City Manager City Manager 1.00 1.00 Assistant City Manager 1.00 1.00 Community Redevelopment Cooridinator 1.00 0.50 Administrative Assistant 1.00 1.00 4.00 3.50 Finance Finance Director 1.00 1.00 Deputy Finance Director 1.00 1.00 Accountant 1.00 1.00 Purchasing Agent 1.00 1.00 Utility Billing Supervisor 1.00 1.00 Utility Specialist 1.00 1.00 Accounts Payable Clerk 1.00 1.00 Customer Service Super. 1.00 1.00 Customer Service Rep. 2.00 2.00 Meter Reader 2.00 2.00 12.00 12.00 Information Technology Computer Network Manager 1.00 1.00 Computer Network and PC/Server Technician 2.00 2.00 3.00 3.00 Human Resources Human Resources Director 1.00 1.00 Human Resources Assistant 1.00 1.00 2.00 2.00 Legal Counsel City Attorney 1.00 1.00 Total 25.00 24.50 31 City Clerk Purpose: The City Clerk's Department is responsible for a variety of duties including those listed below. • Administrative functions of the City Commission • Secretary to the Code Enforcement Board • Member of the Board Member Review Committee • Custodian of official City records in accordance with State guidelines • Processing and issuing local business tax receipts • Conducting municipal elections • Notarizing City documents • Preparing, maintaining, certifying and recording city liens with the County Clerk of the Courts • Administering oaths • Preparing agendas and minutes for City Commission meetings, Board Member Review Committee meetings and Code Enforcement Board meetings • Custodian of the City Seal Key Objective: • Continue document imaging(in-house only) • Reduce the volume of obsolete records by purging/destroying documents that have met State retention requirements • Continue to upgrade and improve records filing, retrieval and research capabilities Issues, Trends and Highlights: • In 2010, the City Clerk researched and coordinated with the Duval County Supervisor of Elections Office and placed a referendum on the November 2010 ballot that proposed changes to the City's election process beginning with the 2011 election. That Referendum was passed by the electors. The City Clerk has been transitioning into the new election process and will hold the City's first election with those changes. • In August 2011, the City Clerk will conduct the City's Primary Election, and, if required, a General (Run-off) Election will be take place in November 2011. The City Clerk acts as the City's Supervisor of Elections which includes providing election information and timelines to citizens and candidates, qualifying the candidates, monitoring required reports, preparing resolutions for approving election workers, advertising, participating in canvassing and declaring the results,preparing resolutions for certifying the results, and administering the oath of office. • Based on the number of candidates qualifying for the 2011 elections, the City only budgeted for the Duval County Supervisor of Elections poll worker salaries and printing-related costs of preparing ballots and advertisements for the Primary election in FY 2011. No election-related expenses have been budgeted in FY 2012. • Salary and benefit expenses are projected to be slightly lower in FY 2012 due to employee turnover. Between June 2010—May 2011, the City Clerk staff: • Attended 33 evening meetings • Prepared 313 lien letters • Issued 89 new Business Tax Receipts 32 • Issued 680 renewed Business Tax Receipts • Issued 15 transferred Business Tax Receipts City Administration City Clerk Actual Actual Estimate Budget Increase PERSONAL SERVCES 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Wages Salaries and Wages 136,287 136,322 135,184 128,537 (6,647) Overtime 1,736 1,978 1,800 2,000 200 Special Pay 1,401 4,340 4,291 1,500 (2,791) Sub-Total 139,424 142,640 141,275 132,037 (9,238) Benefits FICA 10,102 10,452 10,094 10,101 7 Pension 17,877 20,675 25,063 32,260 7,197 Health and Life Insurance 23,558 24,418 27,315 36,231 8,916 Worker and Unempioy Comp 723 491 437 454 17 Sub-Total 52,260 56,036 62,909 79,046 16,137 Total Wages and Benefits 191,684 198,676 204,184 211,083 6,899 OPERATING EXPENSES Professional Services Contract Services 766 591 6,930 1,080 (5,850) Local Travel 186 150 150 100 (50) Communications 1,537 820 820 820 0 Postage 485 336 500 500 0 Utilities Rentals and Leases 400 0 (400) Insurance Repairs and Maintenance 1,730 1,924 2,800 2,800 0 Printing and Publishing 18,732 12,718 23,900 17,740 (6,160) Advertising and Promotions Other Current Charges 245 202 300 600 300 Office Supplies 1,456 1,260 1,400 1,400 0 Operating Supplies 3,627 885 1,575 825 (750) Books,Training,Memberships 1,435 2,585 4,270 4,275 5 Internal Service Charges Total Operating Expenses 30,199 21,471 43,045 30,140 (12,905) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 15,196 Total Capital Outlay 15,196 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 237,079 220,147 247,229 241,223 (6,006) 33 City Manager Purpose: To administer and enforce the enactments of the City Commission; to assist the Commission in making policy and program decisions; and, to otherwise administer the affairs of the City. Key Objectives: • Prepare a long-range financial plan • To assist the Commission annually to establish a Strategic Plan and then to supervise the accomplishment of established priorities • Continuously examine and monitor city departments to ensure that the City is operating in an effective and productive manner • Provide the Commission with adequate, pertinent and clear information to allow them to make prudent decisions • Ensure that the handling of citizen complaints is done in an efficient, timely and professional manner • Communicate with citizens and the press to maintain an open and responsive atmosphere necessary in a democratic government • Carry out the goals, objectives and policies established by the City Commission Issues, Trends and Highlights: • The salary and benefits for the Mayport Redevelopment Director were funded by a Recovery Act grant and are reflected under the Public Safety tab in a Police Special Revenue Fund in FY 2010. • In FY 2011, four months of Director's salary and benefits were funded by the Recovery Act grant. The remaining eight months funded within the City Manager's budget. • For FY 2012, only 50% of the Director's personal services will be funded within this budget. The remaining 50% of the Director's salary and benefits are expected to be partially funded by a grant award through the Justice Assistance Grant program and partially by the General Fund in the Police Detectives budget. Both of these expenses are reflected under the Public Safety tab in the Police Grant Funds and the Police Detectives, respectively. 34 City Administration City Manager Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 365,363 292,793 357,708 329,026 (28,682) Overtime 105 29 50 50 0 Special Pay 43,971 29,825 35,494 32,423 (3,071) Sub-Total 409,439 322,647 393,252 361,498 (31,754) Benefits FICA 27,085 20,761 28,514 23,974 (4,540) Pension 41,795 31,426 37,661 49,111 11,450 Health and Life Insurance 33,604 24,225 30,630 42,483 11,853 Worker and Unemploy Comp 5,383 1,211 2,221 2,193 (28) Sub-Total 107,867 77,623 99,026 117,762 18,736 Total Wages and Benefits 517,306 400,270 492,278 479,260 (13,018) OPERATING EXPENSES Professional Services 280 25 50 25 Contract Services Local Travel 1,205 1,130 650 750 100 Communications 2,900 2,163 3,610 3,500 (110) Postage 24 Utilities Rentals and Leases Insurance Repairs and Maintenance 20 (20) Printing and Publishing 83 45 200 200 0 Advertising and Promotions Other Current Charges 320 631 400 500 100 Office Supplies 231 35 200 200 0 Operating Supplies 4,167 1,399 3,000 2,500 (500) Books,Training,Memberships 8,790 7,943 10,100 10,200 100 Internal Service Charges Total Operating Expenses 18,000 13,346 18,205 17,900 (305) 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 535,306 413,616 510,483 497,160 (13,323) 35 Finance and Administration Purpose: This department is responsible for the administration of all financial affairs of the City, including: investments, budget preparation, annual financial report generation, payroll tax reporting, regulatory and management reporting, grant and pension financial reporting, utility billing, purchasing, and vendor payables. Key Objectives: • To continue to provide citizens and management with unqualified audit opinions annually • To prepare and monitor the annual operating budget and long term financial plan • To provide customers of the utility system with excellent customer service • To provide timely and efficient procurement support for all departments • To assist management with financial and performance analysis to aid in decision making Issues, Trends and Highlights: • Received unqualified audit opinion for FY 2010, with no management comments. • Financing arrangements for a new well, sewer plant upgrades, odor control and a sludge drying facility are complete. Financing for a new public safety building is planned in the current year. • The City is in the process of determining the feasibility of moving the citywide financial software to a windows based platform. If funding is approved, this will consume all available staff time for approximately eighteen months. • Grant and loan administration continues to absorb considerable staff time. The City has benefitted from numerous grants to help bridge the gap of declining revenues. The early indications are that there will be less funding available in the upcoming years. Workload Data Measurement FY-10 FY-09 FY-08 FY-07 Utility Bills Generated 95,628 96,293 95,866 95,439 Delinquent Notices Generated 21,500 20,979 23,091 20,132 Accounts Payable Checks Processed 5,307 5,588 5,704 5,720 Purchase Orders Processed 2,640 2,754 2,935 2,773 Grants Financially Administered 9 7 8 14 36 City Administration Finance and Administration Department Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 566,353 566,869 571,109 570,536 (573) Overtime 4,585 4,695 4,500 4,500 0 Special Pay 16,100 9,501 19,600 34,100 14,500 Sub-Total 587,038 581,065 595,209 609,136 13,927 Benefits FICA 42,586 42,486 45,063 45,099 36 Pension 71,470 80,377 95,269 126,834 31,565 Health and Life Insurance 64,213 59,826 66,538 98,431 31,893 Worker and Unemploy Comp 5,547 4,354 3,000 3,899 899 Sub-Total 183,816 187,043 209,870 274,262 64,392 Total Wages and Benefits 770,854 768,108 805,079 883,398 78,319 OPERATING EXPENSES Professional Services 43,560 42,300 41,375 45,000 3,625 Contract Services 155 214 0 0 0 Local Travel 112 141 125 125 0 Communications 5,762 4,753 5,300 5,300 0 Postage 39,460 38,973 41,550 41,000 (550) Utilities Rentals and Leases 404 1,356 1,500 1,428 (72) Insurance Repairs and Maintenance 37,687 37,726 39,500 39,500 0 Printing and Publishing 23,400 23,658 25,700 25,200 (500) Advertising and Promotions Other Current Charges Office Supplies 6,334 5,642 6,100 6,100 0 Operating Supplies 12,528 6,495 8,215 9,120 905 Books,Training,Memberships 5,162 5,529 5,950 5,450 (500) Total Operating Expenses 174,564 166,787 175,315 178,223 2,908 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 3,400 (3,400) Total Capital Outlay 0 0 3,400 0 (3,400) 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 945,418 934,895 983,794 1,061,621 77,827 37 Information Technology Purpose: The Information Technology Division relies on its own internal staff, plus the assistance of external partners, to provide all computer-related services for the City. Over 150 City employees at 15 City locations are provided voice and data services. More than 160 desktop and laptop computers utilize the data network comprised of underground fiber and wireless bridges, giving access to business applications such as email, document management systems, police record management systems, City website, and data file storage. Most business applications are run on Intel servers, with the City's enterprise application (Sungard's H.T.E.) run on an IBM i-Series. Information Technology provides acquisition and support of all computers, printers, copiers, and telephone systems used throughout the City. Along with the day-to-day support, the Information Technology Division carries responsibility for long range information system planning and maintenance of services. Key Objectives for FY 2012: • Install a computing environment to run the City's new enterprise application • Continue the upgrade of our desktop operating system to Windows 7 • Replace three application servers • Implement an email archive service • Clean up the City's land management database to provide better, centralized data for research and decision-making purposes Highlights for FY 2011: • Replaced the City's network firewall • Installed a new server backup system • Began a rollout of the Windows 7 desktop operating system • Planned to upgrade the City's enterprise system to the latest version • Installed surveillance cameras in City parks 38 City Administration Information Technology Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 170,277 170,361 171,637 171,461 (176) Overtime 1,272 595 0 0 0 Special Pay 992 1,782 2,645 1,975 (670) Sub-Total 172,541 172,738 174,282 173,436 (846) Benefits FICA 12,557 12,471 13,304 13,268 (36) Pension 22,491 25,837 31,319 43,032 11,713 Health and Life Insurance 20,488 20,444 22,879 29,164 6,285 Worker and Unemploy Comp 892 604 542 598 56 Sub-Total 56,428 59,356 68,044 86,063 18,019 Total Wages and Benefits 228,969 232,094 242,326 259,499 17,173 OPERATING EXPENSES Professional Services 25 (25) Contract Services 12,442 6,028 6,500 13,000 6,500 Local Travel 108 250 250 0 Communications 9,211 13,319 14,000 16,100 2,100 Postage 163 206 250 250 0 Utilities Rentals and Leases 8,990 Insurance Repairs and Maintenance 62,339 47,337 55,000 60,000 5,000 Printing and Publishing 61 (61) Advertising and Promotions Other Current Charges Office Supplies 259 40 250 250 0 Operating Supplies 12,371 14,792 12,500 14,000 1,500 Books,Training,Memberships 3,406 3,585 3,800 3,800 0 Total Operating Expenses 109,289 85,307 92,636 107,650 15,014 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 116,944 53,215 85,000 159,000 74,000 Total Capital Outlay 116,944 53,215 85,000 159,000 74,000 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS Total Transfers 0 0 0 0 0 DIVISION TOTALS 455,202 370,616 419,962 526,149 106,187 39 Human Resources Purpose: The Human Resource Department is responsible for supporting all Human Resource functions plus: payroll (employee and retiree), risk management, employee benefit programs (health, life, dental, vision, and pre-tax 457/401 investments), workers' compensation insurance and claims, employer insurance and claims (property, liability, automobile, etc.), negotiation of and administration of two union contracts (Local 630 "Blue Collar" and Police unions), and processing employee retirements. Key Objectives: • Recruit and hire the best possible applicants for employment. • Complete contract negotiations with the City's two unions. • Maintain the City's Personnel Policy and Procedures Manual. • Maintain the City's Employee and Retiree payroll systems. • Continue Supervisory training. Issues, Trends, Highlights: • Employees did not receive a Merit of COLA pay adjustment on October 1, 2010 for the second straight year. • Full Time and Regular Part Time employees with more than one years of service and a satisfactory evaluation were provided with a 1.1% lump sum bonus on the first pay period of December 2010. • Based upon a projected 30% to 40% rate increase, health insurance benefits were again restructured to reduce overall cost. • The scanning of all records on previous employees was completed. • Request for Proposal completed to hire actuarial company to do a complete Pension Cost review and cost projections for changes. • The Other Post-Employment Benefits (OPEB) computation required by governmental accounting standards GASB 45 was completed and provides data for three fiscal years. If no significant changes in benefits, no additional expense is expected until FY 2014. Workload data (Calendar Year data for Full Time employees) 2010 2009 2008 2007 Employees 118 118 117 113 Hire actions 13 14 16 13 Resignations and Terminations 9 10 10 12 Retirement Changes (Additions/Deletions) 2/3 2/4 4/0 0/0 Retirees Total (Net) 54 55 57 53 40 City Administration Human Resources Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 127,427 127,479 128,357 128,233 (124) Overtime 0 0 Special Pay 5,199 8,970 8,068 11,238 3,170 Sub-Total 132,626 136,449 136,425 139,471 3,046 Benefits FICA 10,012 10,261 10,533 10,670 137 Pension 16,956 19,333 23,422 32,183 8,761 Health and Life Insurance 9,803 9,766 11,013 14,707 3,694 Worker and Unemploy Comp 673 456 404 448 44 Sub-Total 37,444 39,816 45,372 58,007 12,635 Total Wages and Benefits 170,070 176,265 181,797 197,479 15,682 OPERATING EXPENSES Professional Services 4,450 4,450 0 (4,450) Contract Services 8,450 8,828 9,195 8,410 (785) Local Travel Communications 835 703 802 802 0 Postage 15 10 13 25 12 Utilities Rentals and Leases Insurance Repairs and Maintenance 4,815 5,008 5,008 5,259 251 Printing and Publishing 110 150 150 Advertising and Promotions Other Current Charges 256 2 0 Office Supplies 1,211 1,190 1,300 1,625 325 Operating Supplies 3,732 786 717 1,650 933 Books,Training,Memberships 1,400 1,465 2,485 1,985 (500) Total Operating Expenses 20,714 22,552 23,970 19,906 (4,064) 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 190,784 198,817 205,767 217,385 11,618 41 Legal Counsel Purpose: The purpose of this program is to provide legal services, including ordinance interpretation, legal opinion, negotiation, litigation, etc., requested by the City Commission, City Manager or City staff. Key Objectives: • The City Attorney is appointed by the City Commission and acts as the legal advisor for the municipality and all of its officers in matters relating to their official duties. The attorney prepares contracts, bonds, and other instruments in which the City is concerned and endorses on each his approval of the form and correctness thereof When required to do so by the City Commission, prosecutes and defends, for and on behalf of the City, complaints, suits and proceedings in which the City is a party. The attorney furnishes the City Commissioners, City Manager or department heads of the City an opinion on any question of law relating to their respective powers and duties. Issues, Trends and Highlights: • Legal counsel for code enforcement issues, labor negotiations, and specialized employee labor issues continue to be provided by outside contractors. Legal counsel for pension issues is included in the Pension program. 42 City Administration Legal Counsel Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub-Total 0 0 0 0 0 Benefits FICA Pension Health and Life Insurance 13,295 13,278 13,423 17,531 4,108 Worker and Unemploy Comp Sub-Total 13,295 13,278 13,423 17,531 4,108 Total Wages and Benefits 13,295 13,278 13,423 17,531 4,108 OPERATING EXPENSES Professional Services 96,174 84,416 98,500 90,000 (8,500) Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies Books,Training,Memberships 985 728 Internal Service Charges Total Operating Expenses 97,159 85,144 98,500 90,000 (8,500) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay 0 0 0 0 0 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 110,454 98,422 111,923 107,531 (4,392) 43 ;t1 44 General Government Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Revenues: General Fund Resources 2,994,350 484,928 573,597 463,867 (109,730) Convention Development 60,255 72,229 265,157 72,000 (193,157) Half Cent Sales Tax 631,718 624,265 641,000 646,212 5,212 Debt Service 68,676 71,152 68,850 71,300 2,450 Energy Grant Funds 0 0 112,665 225,524 112,859 Capital Project Fund 331,340 1,085,724 923,430 2,255,737 1,332,307 Total Revenues 4,086,339 2,338,298 2,584,699 3,734,640 1,149,941 Expenses: General Government 2,994,350 484,928 573,597 463,867 (109,730) Convention Development 275,407 72,560 268,306 72,000 (196,306) Half Cent Sales Tax 677,423 1,000,000 827,500 730,000 (97,500) Debt Service 71,359 71,560 71,342 70,783 (559) Energy Grant Funds 0 0 112,665 225,524 112,859 Capital Project Fund 14,213 29,901 548,360 4,336,328 3,787,968 Total Expenses 4,032,752 1,658,949 2,401,770 5,898,502 3,496,732 Resource Allocation: Personal Services 141,083 138,517 149,322 221,725 72,403 Operating Expenses 322,251 260,373 284,950 242,142 (42,808) Capital Outlay 339,543 99,961 966,156 4,561,852 3,595,696 Debt Service 71,359 71,560 71,342 70,783 (559) Transfers 3,158,516 1,088,538 930,000 802,000 (128,000) Total Resource Allocation: 4,032,752 1,658,949 2,401,770 5,898,502 3,496,732 Summary of Authorized Positions 2010-2011 2011-2012 General Government Building Official 0.20 0.36 Building Permits Technician/Clerk II 0.20 0.60 Receptionist/Permits Clerk 0.20 0.60 Painter II 1.00 1.00 Painter I 1.00 1.00 2.60 3.56 45 General Government Purpose: This program is responsible for the non-departmental expenses of operating City Hall. These include the building maintenance expenses of the City Hall complex, such as carpentry, painting, plumbing, heating and air conditioning, and window cleaning. Expenditures that are not attributable to any one distinct area, such as liability insurance, and transfers from the General Fund to other programs to supplement operations are also accounted for in this program area. Issues, Trends and Highlights: • For FY 2011, the City transferred $60,000 to the Building Code Enforcement fund to cover program expenses. A time study was performed during the fiscal year. Based on this study, the allocation of human resources associated with General Government activities performed by the Building Official and Permits Clerks was adjusted. This change resulted in an increase in salary and benefits expenses for FY 2012 and a corresponding reduction of transfer to the Building Code Enforcement Fund ("Other Misc."). • An additional $72,000 reduction in transfers was for the temporary borrowing of funds for the construction of the dock extension at the Riverbranch (Tideviews) Preserve. In FY 2012, the General Fund will be reimbursed these funds that were used to enable the project to proceed timely in order to meet the grant deadline and completion of the project by the end of FY 2011. • A budget reduction of approximately $45,000 will be achieved in FY 2012 in the professional services category, as an actuarial consultant was hired in FY 2011 to perform a one-time study to provide options and cost estimates for potential changes to the City's defined benefit pension plans. 46 General Fund General Government Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 100,443 98,181 102,541 141,535 38,994 Overtime 0 0 0 0 0 Special Pay 1,290 294 430 495 65 Sub-Total 101,733 98,475 102,971 142,030 39,059 Benefits FICA 7,298 6,937 7,875 10,865 2,990 Pension 13,100 15,280 18,712 35,522 16,810 Health and Life Insurance 16,108 15,450 17,373 30,282 12,909 Worker and Unemploy Comp 2,844 2,375 2,391 3,026 635 Sub-Total 39,350 40,042 46,351 79,695 33,344 Total Wages and Benefits 141,083 138,517 149,322 221,725 72,403 OPERATING EXPENSES Professional Services 41 38 45,000 50 (44,950) Contract Services 19,308 19,117 20,300 20,300 0 Local Travel 0 Communications 3,880 2,859 2,780 2,880 100 Postage 11,300 10,722 15,100 15,600 500 Utilities 24,663 27,150 27,900 29,200 1,300 Rentals and Leases 3,132 3,089 3,770 3,570 (200) Insurance 150,750 151,888 104,900 109,842 4,942 Repairs and Maintenance 41,020 25,478 44,100 39,300 (4,800) Printing and Publishing 975 1,795 4,000 4,000 0 Other Current Charges 6,748 4,745 2,700 2,700 0 Office Supplies 2,595 2,666 2,700 2,700 0 Operating Supplies 12,839 8,326 11,700 12,000 300 Books,Training,Memberships 0 0 0 0 Aid to other Gov Agency 5,000 0 0 0 0 Total Operating Expenses 282,251 257,873 284,950 242,142 (42,808) CAPITAL OUTLAY Land Buildings 7,325 (7,325) Infrastructure Improvements Vehicles Equipment 0 0 0 0 0 Total Capital Outlay 0 0 7,325 0 (7,325) DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To Debt Service To Storm Water Utility 1,424,100 0 0 0 0 To Sewer Utility Fund 1,092,641 0 0 0 0 To Pension Funds 54,275 0 0 0 0 To Police Grant Fund 0 33,538 0 0 0 To Other Misc. 0 55,000 132,000 0 (132,000) Total Transfers 2,571,016 88,538 132,000 0 (132,000) DIVISION TOTALS 2,994,350 484,928 573,597 463,867 (109,730) 47 Convention Development Tax Fund Purpose: This program is funded through the levy of the local tourist development tax. The City receives 2% of the collections on the rental of living quarters, net of a 1% administrative fee charged by the County, plus interest earnings on the funds received and invested. These funds are restricted by Florida Statute 212.0305 for the extension, enlargement, improvement, or construction of a multipurpose convention center, coliseum, or exhibit center, or to acquire, construct, remodel, repair or maintain one or more convention centers, stadiums, exhibit halls, arenas, coliseums. In addition to the uses described above, the City of Atlantic Beach, through Resolution 91-5, has authorized these funds to be used to acquire and develop municipal parks, lifeguard stations, and/ or athletic fields. Contributions to promote tourism in the beaches communities is also an approved use of these funds. Issues, Trends and Highlights: • In FY 2009, the City applied for funding from the Florida Inland Navigation District (F.I.N.D.) for the design and permitting costs for the development of a dock/boardwalk extension and kayak launch/landing at the Riverbranch (Tideviews) Preserve. F.I.N.D. approved the funding request for 50% of the costs for these services, to be refunded to the City after a construction contract was awarded for the project. The contract for these design services was awarded for$61,535, and F.I.N.D. is committed to $30,767. In FY 2010, the City applied for funding for the construction of the dock/boardwalk extension and kayak launch/landing. F.I.N.D. approved 50% reimbursement on the estimated cost at time of application,which is $96,790. In FY 2011, the City awarded the construction contract for $257,760. The $72,000 difference in actual versus budgeted cost of construction was temporarily funded by the General Fund through a transfer. The City expects to complete this project by the end of FY 2011 and recognize the applicable reimbursement from F.I.N.D. for design and construction costs. In FY 2012, the Convention Development Tax Fund will reimburse the General Fund for the temporary use of funds through anticipated, annual tax receipts. 48 Convention Development Tax Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Cash Forward 228,683 20,094 20,426 17,277 (3,149) Revenues Convention Development Tax 60,066 70,375 65,000 72,000 7,000 Interest Earnings 189 854 600 (600) Donations and Contributions 1,000 127,557 (127,557) Transfer from General Fund 72,000 (72,000) Total Revenues 60,255 72,229 265,157 72,000 (193,157) Other Financing Sources 6,563 663 Total Resources 295,501 92,986 285,583 89,277 (196,306) Expenditures Promotions 15,000 2,500 Beaches Museum Installment 25,000 Buckman Trust Property 190,409 Public Art 44,998 Veteran's Memorial Park 10,196 Trolley River Branch Preserve 59,864 268,306 (268,306) Transfer to General Fund 72,000 72,000 DIVISION TOTALS 275,407 72,560 268,306 72,000 (196,306) Other Financing Uses Ending Cash 20,094 20,426 17,277 17,277 0 Total Expenses and Cash 295,501 92,986 285,583 89,277 (196,306) Resource Allocation Operating Expenses 40,000 2,500 0 0 0 Capital Outlay 235,407 70,060 268,306 0 (268,306) Transfers 72,000 72,000 Total 275,407 72,560 268,306 72,000 (196,306) 49 Half Cent Discretionary Sales Tax Fund Purpose: This fund provides for the collection and spending of the additional half cent sales tax. These funds are to be restricted for use for capital projects that are similar in nature to those of the Better Jacksonville Plan. These projects will typically include General Government projects such as streets, public facilities, parks or land acquisition. Issues, Trends and Highlights: • A $230,000 transfer to the Storm Water Utility Fund is budgeted for FY 2012 to accumulate resources for future capital projects associated with the Storm Water Master Plan. • Final design of the new public safety building is almost complete. A total of$660,000 was transferred to the Governmental Capital Project Fund in FY 2008 and FY 2009 from the Half Cent Discretionary Sales Tax fund for preliminary and final design. A $1,000,000 and $798,000 transfer was made in FY 2010 and FY 2011, respectively, and an additional $500,000 transfer in is budgeted in FY 2012 for building construction. Beginning in FY 2013, the Half Cent Discretionary Sales Tax revenue is proposed to be the source for debt service payments on $1,755,737 to complete construction of the building. 50 Half Cent Discretionary Sales Tax Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Restricted 997,262 720,685 348,168 161,668 (186,500) Restricted/Designated Cash Forward 997,262 720,685 348,168 161,668 (186,500) Revenues Local Discretionary Sales Surtax 629,680 611,206 635,000 645,712 10,712 Interest Earnings 2,038 13,059 6,000 500 (5,500) Other Total Revenues 631,718 624,265 641,000 646,212 5,212 Other Financing Sources 3,218 Total Resources 1,628,980 1,348,168 989,168 807,880 (181,288) Expenditures Operating Expenses Capital Outlay Public Art 16,446 Roof at Donner Community Center 19,500 (19,500) Mayport Road Medians 73,477 Street Paving Russell Park Restroom Roof 10,000 (10,000) Transfers To Storm Water Utility Fund 257,500 230,000 230,000 To Capital Project Fund 330,000 1,000,000 798,000 500,000 (298,000) To Debt Service Fund 0 DIVISION TOTALS 677,423 1,000,000 827,500 730,000 (97,500) Other Financing Uses 230,872 Restricted 720,685 348,168 161,668 77,880 (83,788) Restricted/Designated Ending Cash 720,685 348,168 161,668 77,880 (83,788) Total Expenses and Cash 1,628,980 1,348,168 989,168 807,880 (181,288) Resource Allocation Operating 0 0 0 0 0 Capital Outlay 89,923 0 29,500 0 (29,500) Transfers 587,500 1,000,000 798,000 730,000 (68,000) Total Resources 677,423 1,000,000 827,500 730,000 (97,500) 51 Debt Service Fund Purpose: This fund accumulates the resources necessary to service all general long-term debt, which is recorded in the City's General Long-Term Debt Account Group. The interest and principal of the following governmental debt obligation is accounted for in this fund: • SunTrust Revenue Refunding Bonds Status: Matures December 1, 2013 Rate: 4.20% Payments: Principal annually, interest semiannually Security: Utilities Service Tax Funding: Gas Tax and Water and Sewer Operating revenues Purpose: Refund City of Gulf Breeze Note#2 to reduce interest rate on debt • In FY 2013, this Fund will be used to track the debt service costs of the new public safety building, if approved. 52 Debt Service Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Cash Forward 77,300 74,617 74,209 71,717 (2,492) Revenues Transfer from Half Cent Sales Tax Fund 0 Transfer from Gas Tax Fund 68,500 68,500 68,500 71,000 2,500 Interest Earnings 176 2,652 350 300 (50) Total Revenues 68,676 71,152 68,850 71,300 2,450 Other Financing Sources Total Resources 145,976 145,769 143,059 143,017 (42) DEBT SERVICE Sun Trust-1999 Refunding Revenue Bonds Principal 56,686 59,299 61,620 63,684 2,064 Interest 14,673 12,261 9,722 7,099 (2,623) Public Safety Building-Bank Loan Principal 0 Interest 0 DIVISION TOTALS 71,359 71,560 71,342 70,783 (559) Other Financing Uses Ending Cash 74,617 74,209 71,717 72,234 517 Total Expenses and Cash 145,976 145,769 143,059 143,017 (42) Resource Allocation Debt Service 71,359 71,560 71,342 70,783 (559) Total 71,359 71,560 71,342 70,783 (559) 53 Energy Grants Purpose: The Energy Grant special revenue funds are used to account for monies received and spent from the United States Department of Energy through the Florida Energy and Climate Commission and an Energy Efficiency and Conservation Block Grant (EECBG) through the City of Jacksonville as a subgrant recipient. Both grants are part of the American Recovery and Reinvestment Act(ARRA) stimulus funding. The grants will be used to provide financial assistance for the Atlantic Beach Energy Reduction Program. Issues,Trends and Highlights: • In FY 2011, the City secured $234,789 from the Florida Energy and Climate Commission and $103,400 from the City of Jacksonville EECBG. These grants will be used for a variety of projects, including funding energy audits at eleven City facilities, replacing 23 HVAC (heating and cooling) systems at the eleven City facilities, retrofitting lights at two baseball/softball fields with more energy efficient lighting technology, procuring low emission vehicles — one fully electric vehicle and the increased cost of six hybrid vehicles, and a solar hot water system for the Atlantic Beach Fire Department. • The City plans to spend $112,665 of this money in FY 2011 and the remaining grant funds in FY 2012. 54 Energy Grant Funds Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Restricted 0 0 0 0 0 Restricted/Designated Cash Forward 0 0 0 0 0 Revenues Grant Proceeds 0 0 112,665 225,524 112,859 Total Revenues 0 0 112,665 225,524 112,859 Other Financing Sources Total Resources 0 0 112,665 225,524 112,859 Expenditures Operating Expenses Capital Outlay 0 0 112,665 225,524 112,859 Transfers DIVISION TOTALS 0 0 112,665 225,524 112,859 Other Financing Uses Restricted 0 0 0 0 0 Restricted/Designated Ending Cash 0 0 0 0 0 Total Expenses and Cash 0 0 112,665 225,524 112,859 Resource Allocation Operating 0 0 0 0 0 Capital Outlay 0 0 112,665 225,524 112,859 Transfers 0 0 0 0 0 Total Resources 0 0 112,665 225,524 112,859 55 Governmental Capital Project Fund Purpose: • To build up cash reserve balances for future capital expenditures, including major purchases of equipment and vehicles, other than those recorded in the Enterprise (Proprietary) Funds • To account for the spending of capital expenditure reserves, which include items that are not recurring or that will take more than one year to complete • To account for the costs of projects in a separate fund from the associated activity, in order to separate the capital outlay expenditure from the operating budget • To track funding sources specifically designated for capital projects Issues, Trends and Highlights: • Design of the new public safety building should be complete in FY 2011 at an accumulated cost of$467,411. • An estimate of$4,336,328 is included in the FY 2012 budget for the construction of and furnishings for a new public safety building. The cost of construction is being funded through a transfer of$1,000,000 and $798,000 from the Half Cent Sales Tax Fund in FY 2010 and FY 2011, respectively, and a budgeted transfer of$500,000 and $1,755,737 from proceeds of a bank loan or issuance of debt in FY 2012. • Improvements to the Veteran's Memorial Park, including a flag, pavilion, and stage were constructed in FY 2011 for an approximate cost of $122,063. The cost of improvements was funded through a $50,000 contribution from the City of Jacksonville, a $50,000 donation from the Beaches Veterans Memorial Park Corporation, interest earnings accumulated in the Governmental Capital Projects Fund, and $250 from private donations. 56 Governmental Capital Project Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Restricted 332,938 650,065 1,708,888 2,083,958 375,070 Restricted/Designated 0 0 0 0 0 Cash Forward 332,938 650,065 1,708,888 2,083,958 375,070 Revenues Debt Proceeds 0 0 0 1,755,737 1,755,737 Transfer from Half Cent Sales Tax 330,000 1,000,000 798,000 500,000 (298,000) Donations 0 25,000 100,250 0 (100,250) 0 0 0 0 0 0 0 0 0 0 Miscellaneous 0 0 180 0 (180) Interest Earnings 1,340 60,724 25,000 0 (25,000) Total Revenues 331,340 1,085,724 923,430 2,255,737 1,332,307 Other Financing Sources 0 3,000 0 0 0 Total Resources 664,278 1,738,789 2,632,318 4,339,695 1,707,377 Capital Outlay Public Safety Building-Design 14,213 26,901 426,297 0 (426,297) Public Safety Building-Construction 0 0 0 4,336,328 4,336,328 Veteran's Memorial Park 0 3,000 122,063 0 (122,063) Transfers To General Fund DIVISION TOTALS 14,213 29,901 548,360 4,336,328 3,787,968 Other Financing Uses 0 0 0 0 0 Restricted 650,065 1,708,888 2,083,958 3,367 (2,080,591) Restricted/Designated Ending Cash 650,065 1,708,888 2,083,958 3,367 (2,080,591) Total Expenses and Cash 664,278 1,738,789 2,632,318 4,339,695 1,707,377 Resource Allocation Capital Outlay 14,213 29,901 548,360 4,336,328 3,787,968 Transfers Total Resources 14,213 29,901 548,360 4,336,328 3,787,968 57 1.1\�- : ° ' / « -- t.:.) - ° . - - Q.1 58 Planning, Zoning and Building Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Revenues: General Fund Resources 202,960 197,317 215,305 200,429 (50,152) Building Code Enforcement 200,583 272,687 306,427 265,900 (220,393) C.D.B.G. 164,301 138,094 309,163 92,690 (216,473) Tree Protection 4,914 3,989 0 0 0 Total Revenues 572,758 612,087 830,895 559,019 (487,018) Expenses: Planning and Zoning 202,960 197,317 215,305 200,429 (14,876) C.D.B.G. 164,301 138,094 309,163 92,690 (216,473) Building 291,105 288,070 297,613 262,336 (35,277) Tree Protection 21,275 14,821 3,920 0 (3,920) Total Expenses 679,641 638,302 826,001 555,456 (270,545) Resource Allocation: Personal Services 417,909 428,698 428,631 398,411 (30,220) Operating Expenses 99,018 71,510 88,207 157,045 68,838 Capital Outlay 162,714 138,094 309,163 0 (309,163) Transfers Total Resource Allocation: 679,641 638,302 826,001 555,456 (270,545) Summary of Authorized Positions 2010-2011 2011-2012 Planning and Zoning Community Development Director 1.00 1.00 Principal Planner 1.00 1.00 2.00 2.00 Building Building Official 0.80 0.64 Deputy Building Official 1.00 1.00 Building Permits Technician/Clerk II 0.80 0.40 Receptionist/Permits Clerk 0.80 0.40 3.40 2.44 Total 5.40 4.44 59 Planning and Zoning Purpose: The Planning, Zoning and Community Development Department administers zoning and land use related functions of the City including: implementation and amendment of the Comprehensive Plan; review of applications for Development Permits to verify consistency with land development regulations and the Comprehensive Plan; compliance with requirements of State Growth Management laws; proposes amendments to city land use regulations as appropriate; and implement studies, programs, and special projects as directed. The Department also serves as City liaison with Northeast Florida Regional Council and Department of Community Affairs and other State and Federal regulatory agencies as appropriate, and provides staff support to the Community Development Board. Performs all administrative functions associated with department activities and objectives. Key Objectives: • With continued focus on the River Branch Preserve and the marsh front natural resources, a considerable level of activity will continue for Community Development as a partner in the preparation and implementation of a resource management plan, including the implementation of more web-based interactive tools providing information for these resources. • Mayport Road Corridor Revitalization efforts — Activities that support this Strategic Plan priority continue. Issues, Trends and Highlights: • With direction from the City Commission, the general concept of the Mayport Road Corridor Revitalization was expanded to include other older neighborhoods with a focus on the Royal Palms subdivision. Significant staff resources have been devoted to this effort, and a positive measure of success continues. Neighborhood preservation standards were adopted at part of the Land Development Regulations. • An expansion of GIS activities, resources and services to other City Departments has continued. • State-mandated Evaluation and Appraisal Report (EAR) based amendments to the Comprehensive Plan were completed and found to be In Compliance with State growth management law. • Coordinate Master Plan activity related to the River Branch Preserve with City consultants. Workload Data: The Community Development Department is responsible for planning functions and land use and zoning administration, including review of all Building Permit applications and new business tax receipts to verify consistency with the Zoning and Land Development Regulations and Comprehensive Plan. The Department also administers the City's tree ordinance and is responsible for processing and issuing tree removal permits. GIS services for Community Development and most all other departments of the City are also provided by Community Development staff at an ever expanding pace. 60 General Fund Planning and Zoning Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 142,673 142,746 135,000 129,830 (5,170) Overtime 0 0 Special Pay 301 1,073 1,100 325 (775) Sub-Total 142,974 143,819 136,100 130,155 (5,945) Benefits FICA 11,408 11,744 9,724 9,957 233 Pension 19,541 21,416 21,774 32,584 10,810 Health and Life Insurance 11,923 11,905 13,686 17,854 4,168 Worker and Unemploy Comp 508 347 300 609 309 Sub-Total 43,380 45,412 45,484 61,003 15,519 Total Wages and Benefits 186,354 189,231 181,584 191,158 9,574 OPERATING EXPENSES Professional Services 6,712 26,000 1,000 (25,000) Contract Services 42 Local Travel 22 50 50 Communications 620 431 450 450 0 Postage 16 Utilities Rentals and Leases Insurance Repairs and Maintenance 2,330 2,371 2,371 2,371 0 Printing and Publishing 1,073 668 800 1,000 200 Advertising and Promotions Other Current Charges 22 100 100 Office Supplies 971 972 600 800 200 Operating Supplies 1,182 1,653 1,500 1,500 0 Books,Training,Memberships 2,259 1,947 2,000 2,000 0 Total Operating Expenses 15,205 8,086 33,721 9,271 (24,450) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 1,401 Total Capital Outlay 1,401 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 202,960 197,317 215,305 200,429 (14,876) 61 Community Development Block Grant Fund Purpose: To provide funding for eligible Community Development Block Grant (CDBG) projects and activities that serve low and moderate-income persons and neighborhoods within that area of the City designated as the CDBG Project Area. Key Objectives: Continue to fund infrastructure and neighborhood improvements within the City's CDBG Project Area, with a focus on provision of sidewalks, parks and other neighborhood improvements that improve the physical character of neighborhoods and the quality of life within the overall CDBG project area. Issues, Trends and Highlights: FY 2011 CDBG funds were approved to be used for continuing improvements to Donner Park, including lights at the basketball court, a security camera in the park, security lighting at the community center, sod for the baseball and soccer fields, and additional paved parking. Funding levels to the CDBG program at the Federal level have been reduced. As a subgrant recipient, our allocation for FY 2012 was also reduced. With our $92,690 allotment, the City plans to assist low-income and otherwise eligible residents with the costs of septic tank abandonment or removal, hook-up to central sewer and payment of permit and impact fees, in compliance with the City's mandatory conversion policy. 62 Community Development Block Grant Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Cash Forward 0 0 0 0 0 Revenues Grant Proceeds 164,301 138,094 309,163 92,690 (216,473) Total Revenues 164,301 138,094 309,163 92,690 (216,473) Other Financing Sources 0 0 Total Resources 164,301 138,094 309,163 92,690 (216,473) Expenditures Salaries and Benefits Operating Expenses Contract Services Operating Supplies Aid to Private Citizens 2,988 92,690 92,690 Capital Outlay Infrastructure Improvements 161,313 68,387 309,163 (309,163) Buildings 69,707 Equipment Land DIVISION TOTALS 164,301 138,094 309,163 92,690 (216,473) Other Financing Uses Ending Cash 0 0 0 0 0 Total Expenses and Cash 164,301 138,094 309,163 92,690 (216,473) Resource Allocation Personal Services 0 0 0 0 0 Operating Expenses 2,988 0 0 92,690 92,690 Capital Outlay 161,313 138,094 309,163 0 (309,163) 164,301 138,094 309,163 92,690 (216,473) 63 Building Code Enforcement Fund Purpose: The Building Department provides efficient and effective professionally certified services for the enforcement of the adopted Florida Building Code related to building, mechanical, plumbing, electrical, flood control, energy efficiency and handicapped accessibility. The department strives to ensure a safe built environment for Atlantic Beach. The department coordinates development activities with Planning, Utilities, Public Works, City of Jacksonville Fire Department and several State of Florida Agencies including the Federal Emergency Management Agency(FEMA). Our mission is to help homeowners, licensed contractors, architects and engineers properly navigate through the development permitting process. The Building Department is also responsible for actively enforcing the City adopted International Property Maintenance Code relating to dangerous and substandard buildings and property conditions. The department provides administrative support to other City departments and is responsible for supervising maintenance and repair of City Hall and the Commission Chambers buildings and equipment. Key Objectives: • Offer exceptional customer service assisting applicants through the City of Atlantic Beach development permitting process. A staff of four employees manages the required submittals for plan review and inspection for all vertical construction within the City, coordinating the approval process for several other City departments. • Monitor activities of City programs related to the Federal Emergency Management Agency's Community Rating System to reduce rising flood insurance costs to property owners promulgated by the National Flood Insurance Program. Continue enforcement of the City Flood Control ordinance for development within FEMA's designated floodplains. • Monitor activities related to the Insurance Service Organization ratings for the Building Code Effectiveness Rating Program in an effort to reduce wind insurance rates. Maintain standards for building plan review and inspection paying special attention to hurricane force reactions on buildings. • Improve homeowner and contractor awareness of building codes via our department website and various printed brochures. • Provide administrative support to the Personnel, Planning and Finance department's office at City Hall receptionist counter. Issue, Trends and Highlights: • Continuing the scanning process for large plans and permits currently being stored in City Hall vault. Scanning will reduce storage costs to properly retain records as required by State law. 64 • Continuing to improve communication of development review process related to coordination of comments and plan requirements for the Public Works and Utilities Departments. The development review process has greatly improved resulting in less time spent by applicants waiting for approval. The Building Department created a process to clear all expired permits requiring property owners to obtain a final inspection. • Maintain activities related to the Insurance Service Organization (ISO) rating for the Community Rating System (CRS) program and the Building Effectiveness Rating (BER) program. Our ratings for both programs, which help reduce insurance rates, are well above the national average. • The Building Department continues to assist with enforcement of the International Property Maintenance Code and other City ordinances. • The Building Depaitnient is assisting in coordinating the remapping efforts of the Federal Emergency Management Agency (FEMA)and working with property owners of over 600 lots within Atlantic Beach that have been re-designated to be located within a flood zone. We will be updating our Flood Control ordinance as requested by FEMA. • The department is creating an Interlocal Agreement for temporary commercial building inspection services with the City of Jacksonville. • Actively reviewing software programs to use for the community development permitting process including code enforcement. • A time study was performed during FY 2011. Based on this study, the allocation of human resources related to the administrative support provided by the Building Department at the City Hall receptionist counter was adjusted. This change resulted in a decrease in salary and benefits expenses for FY 2012 and a corresponding reduction of transfer in from the General Fund. Workload Data Activity FY-10 FY-09 FY-08 FY-07 Permits Reviewed and Issued 2,064 1,910 1,730 1,702 Plan Reviews 443 468 492 548 Inspections 4,006 3,734 2,950 2,345 Note: The significant increase in inspection activity in FY-10 and FY-09 from FY-08 and FY- 07 is due to follow-up on permit activity for projects where inspection was not called for or the permit expired with no inspection. 65 Building Code Enforcement Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Restricted 65,146 72,776 72,018 74,403 2,386 Operating Cash 84,371 (15,247) (24,706) (18,277) 6,428 Cash Forward 149,517 57,529 47,312 56,126 8,814 Revenues Building Permit Fees 164,541 181,237 205,000 225,000 20,000 Plan Check Fees 33,205 30,863 35,002 35,000 (2) Re-inspection Fees 2,450 3,766 2,450 2,500 50 Radon Gas Fee 43 23 0 Construction Surcharge 90 46 800 800 0 Interest Earnings 254 1,752 1,000 1,000 0 Transfer from General Fund 0 55,000 60,000 0 (60,000) Miscellaneous Revenues 2,175 1,600 (575) Total Revenues 200,583 272,687 306,427 265,900 (40,527) Other Financing Sources 5,166 Total Resources 350,100 335,382 353,739 322,026 (31,713) Expenditures Building Code Enforcement 291,105 288,070 297,613 262,336 (35,277) DIVISION TOTALS 291,105 288,070 297,613 262,336 (35,277) Other Financing Uses 1,466 Restricted 72,776 72,018 74,403 65,584 (8,819) Operating Cash (15,247) (24,706) (18,277) (5,894) 12,383 Ending Cash 57,529 47,312 56,126 59,690 3,564 Total Expenses and Cash 350,100 335,382 353,739 322,026 (31,713) Resource Allocation Personal Services 231,555 239,467 247,047 207,252 (39,795) Operating Expenses 59,550 48,603 50,566 55,084 4,518 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resources 291,105 288,070 297,613 262,336 (35,277) AUTHORIZED PERSONNEL Position Allocation 2010-2011 2011-2012 Building Official 0.80 0.80 0.64 Deputy Building Official 1.00 1.00 Building Permits Technician/Clerk II 0.80 0.80 0.40 Receptionist/Permits Clerk 0.80 0.80 0.40 66 Building Code Enforcement Fund Building Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 171,889 173,259 176,110 136,829 (39,281) Overtime 0 0 0 Special Pay 241 5,206 740 610 (130) Sub-Total 172,130 178,465 176,850 137,439 (39,411) Benefits FICA 12,505 13,242 13,529 10,514 (3,015) Pension 21,651 26,060 32,136 34,341 2,205 Health and Life Insurance 21,815 19,253 21,835 22,350 515 Worker and Unemploy Comp 3,454 2,447 2,697 2,609 (88) Sub-Total 59,425 61,002 70,197 69,813 (384) Total Wages and Benefits 231,555 239,467 247,047 207,252 (39,795) OPERATING EXPENSES Professional Services 166 151 50 100 50 Contract Services 601 247 500 700 200 Local Travel 70 0 0 0 Communications 2,417 1,880 2,000 2,000 0 Postage 100 100 0 Utilities Rentals and Leases 700 960 260 Insurance 1,687 1,556 850 905 55 Repairs and Maintenance 7,281 7,709 7,647 7,094 (553) Printing and Publishing 880 495 400 200 (200) Advertising and Promotions Other Current Charges 21 (22) Office Supplies 107 465 275 150 (125) Operating Supplies 4,740 3,003 4,790 4,050 (740) Books,Training,Memberships 2,774 2,121 2,200 3,500 1,300 Internal Service Charges 38,806 30,998 31,054 35,325 4,271 Total Operating Expenses 59,550 48,603 50,566 55,084 4,518 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 67 DIVISION TOTALS 291,105 288,070 297,613 262,336 (35,277) Tree Protection Fund Purpose: To provide funding to ensure compliance with Chapter 23 of the Code of Ordinances governing protected trees and landscaping requirements. Funding sources will include contributions, donations, and mitigation proceeds for tree removal and site clearings. The funds generated are to be used for planting of trees within the City of Atlantic Beach. Key Objectives: • To promote the health, safety, welfare and general well-being of the citizens of Atlantic Beach, through the preservation of natural plant communities, the installation of landscaping, and the protection of trees on public and private property • To promote the conservation of energy and limited fresh water resources by encouraging the planting of natural or cultivated areas and planting trees • To promote and improve the aesthetic integration of natural and man-made environments in order to reduce the harmful effects of development and use on vegetation; and, thereby, improve the quality of life through the abatement of noise, glare, dust, and air pollution Issues, Trends and Highlights: • In February 2010, the City Commission dissolved the Tree Conservation Board and authorized City staff to review applications for tree removal; determine compliance with the Tree Ordinance; and, issue Tree Removal Permits. • Use available funds for projects that plant or replace trees along public right-of- ways or on properties or lands in public use to provide needed shade, aesthetic enhancement or the re-establishment of tree canopy in neighborhoods and along public roadways. Example: Jordan Park enhancement, through removal of invasive species, planting of new oaks. • Use available funds for projects that educate private property owners and encourage tree placement in required front yards of residential properties. Example: Florida Arbor Day Event &Adopt-a-Tree Program. Workload Data: • These funds are requested through the City Commission as projects arise and meet the requirements of the ordinance. They are primarily expended under the recommendations of City staff and the City Manager. 68 Tree Protection Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Cash Forward 31,183 14,822 3,989 69 (3,920) Revenues Tree Mitigation Proceeds Contributions/Donations 4,914 3,989 0 0 0 Total Revenues 4,914 3,989 0 0 0 Other Financing Sources Total Resources 36,097 18,811 3,989 69 (3,920) Expenditures Contract Services 21,275 14,821 3,920 0 (3,920) Operating supplies DIVISION TOTALS 21,275 14,821 3,920 0 (3,920) Other Financing Uses 1 Ending Cash 14,822 3,989 69 69 0 Total Expenses and Cash 36,097 18,811 3,989 69 (3,920) Resource Allocation Personal Services 0 0 0 0 0 Operating Expenses 21,275 14,821 3,920 0 (3,920) Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 21,275 14,821 3,920 0 (3,920) 69 -, . 1...' r4 0 t 70 Public Safety Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Revenues: General Fund Resources 4,590,349 4,296,664 4,583,977 4,866,955 282,978 Police Grants 0 389,920 160,167 105,574 (54,593) Police Trust 32,584 37,790 37,874 29,400 (8,474) Total Revenues 4,622,933 4,724,374 4,782,018 5,001,929 219,911 Expenses: Police Services 3,431,746 3,130,170 3,344,155 3,580,454 236,299 Police Grants 0 366,413 183,674 105,574 (78,100) Police Trust 55,713 35,802 43,982 51,000 7,018 Rescue Services 1,093,207 1,108,594 1,170,502 1,200,937 30,435 Code Enforcement 65,396 57,900 69,320 85,564 16,244 Total Expenses 4,646,062 4,698,879 4,811,633 5,023,529 211,896 Resource Allocation: Personal Services 3,098,334 3,192,849 3,198,830 3,564,727 365,897 Operating Expenses 1,378,066 1,303,131 1,375,796 1,421,802 46,006 Capital Outlay 169,662 202,899 237,007 37,000 (200,007) Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 4,646,062 4,698,879 4,811,633 5,023,529 211,896 Summary of Authorized Positions 2010-2011 2011-2012 Police Police Chief 1.00 1.00 Commander 3.00 3.00 Sergeant 5.00 5.00 Detective 4.00 3.50 Patrol Officer 16.00 15.00 Administrative Assistant 1.00 1.00 Communications Supervisor 1.00 1.00 Emergency Communications Officer 5.00 5.00 Police Records Specialist 1.00 1.00 Police Records Clerk 1.00 1.00 Police Records Clerk-(Part Time) 1.00 1.00 Property Evidence Records Clerk 1.00 1.00 Animal Control Officer 2.00 2.00 School Crossing Guard-(Part Time) 2.00 2.00 44.00 42.50 Fire, Rescue and Lifeguard Operations Life Guard Captain-(Part Time) 2.00 2.00 Lifeguard Lieutenant-(Part Time) 4.00 4.00 Lifeguards-(Part Time) 12.00 12.00 18.00 18.00 Code Enforcement Code Enforcement Officer 1.00 1.00 Total Public Safety 63.00 61.50 71 Police Services Purpose: The Mission of the Atlantic Beach Police Department is to provide for the safety and protection of lives and property through courteous and professional public service, timely response to problems and relentless pursuit of criminals, while always respecting each person's Constitutional Rights and personal dignity. Our focus is to improve the quality of life in the City of Atlantic Beach by maintaining community partnerships that promote safe streets and neighborhoods. The police department operates seven (7) divisions including Administration, Patrol, Investigations, Communications, Animal Control, Crossing Guards, and Crime Suppression. Each of these divisions actively engages in pro-active activities relative to community service, law enforcement and safety. The Police Department members engage in criminal investigations, preventive patrol, traffic enforcement, crime prevention, traffic crash investigations, SWAT functions, DUI enforcement, record keeping, animal control, and support for the Police Explorer Program. The Communications Division answers all 911 calls for police, fire, and emergency medical responses within the city of Atlantic Beach. Key Objectives FY 2012: The major strategic initiative for the City of Atlantic Beach and the Police Department for the last three years has been the redevelopment of the Mayport Road corridor and Royal Palms project. Two full time police officers have been assigned to a Community Oriented Policing (COPs) Unit, which focus specifically in these two geographic areas. These two positions are funded through September 2011 with Justice Assistance Grant funds. The police department will continue to dedicate resources and focus these efforts on the defined areas to enhance the quality of life for citizens and business owners and maintain the decreased crime rates. 72 Other key objectives for the Police Department in FY 2012 include: • To continue focused traffic enforcement throughout the city; with an emphasis on speed, DUI, occupant safety restraint, and pedestrian/bicycle enforcement. • To seek and utilize all available grant funding for all police operations and emergency preparedness initiatives. • To continue state mandatory training with the Emergency Communications Operators, as well as hire/train a new ECO supervisor, training officer(s), and Terminal Agency Coordinator (TAC). • As the city moves closer to constructing a new police station, the Records personnel will continue to make it a priority to research all retention records and purge all documents that have reached their retention limits and no longer have administrative value. The goal is to only move the necessary items and documents to the new building, and to have purged the unnecessary before then. 2010 Highlights: We have completed our second year on the Mayport Corridor Redevelopment Project. There has been a dramatic improvement in the transient and prostitution problems, most evidenced by a citizen survey that was conducted in early 2011. Numerous educational and mentoring programs and events have been held at local community centers for children within the neighborhoods. In 2010, Atlantic Beach maintained the 25% reduction in all index crimes (murder, rape, robbery, aggravated assault, burglary, theft and arson) in the corridor that it achieved in 2009, as compared to 2008. Atlantic Beach has enjoyed the lowest crime rate per capita (crimes per 1,000 residents) in all of Duval County for 2009. Although the official 2010 statistics have yet to be released, we expect that this tradition will have continued in 2010. We also had a clearance rate of 28% of all index crimes. That equates to more than one out of every four part one crimes in Atlantic Beach being solved. The police department continues to have an excellent emergency response time with an annual average of just over two minutes. 73 In 2010, Atlantic Beach police officers arrested 324 drunk drivers. All vehicles are equipped with laptop computers, in car video cameras, mobile printers, and GPS tracking devices to improve efficiency of operation. The department has focused on providing support personnel with formal training during this year; sending dispatchers, the property and evidence custodian, animal control officers and records staff to beneficial training and certification courses. Police Personnel have also attended various formal training courses including investigative courses, supervisor and management courses, and police bicycle officer training. No general fund money was used to pay for training. All training was funded through regional training funds and the court cost training fund. Workload Data 2006 2007 2008 2009 2010 Avg. Response Time 2.704 2.346 2.16 2.08 2.38 In Minutes Total Crime Rate 38.54 43.02 38.53 38.61 37.06 Per 1,000 population Arrests 917 1,173 1,292 987 842 Calls 26,483 35,710 28,786 30,005 29,889 Traffic Citations 6,491 6,583 4,815 4,880 4,734 Index Crimes 541 603 538 532 488 74 General Fund Police Administration Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 220,601 298,794 301,813 301,469 (344) Overtime 1,321 23 300 300 0 Special Pay 24,872 9,714 10,000 12,297 2,297 Sub-Total 246,794 308,531 312,113 314,065 1,952 Benefits FICA 18,230 22,654 24,028 24,026 (2) Pension 33,447 51,442 63,733 88,789 25,056 Health and Life Insurance 15,794 26,211 29,385 39,871 10,486 Worker and Unemploy Comp 4,939 7,302 5,000 5,732 732 Sub-Total 72,410 107,609 122,146 158,418 36,272 Total Wages and Benefits 319,204 416,140 434,259 472,483 38,224 OPERATING EXPENSES Professional Services 11,415 8,332 5,000 5,500 500 Contract Services 31,734 18,655 22,500 21,000 (1,500) Local Travel 134 0 Communications 46,325 41,307 37,000 55,000 18,000 Postage 376 372 500 500 0 Utilities 16,195 16,371 17,985 17,900 (85) Rentals and Leases 1,953 1,060 1,300 1,300 0 Insurance Repairs and Maintenance 28,134 25,875 24,750 26,500 1,750 Printing and Publishing 12,969 11,795 12,000 12,000 0 Advertising and Promotions Other Current Charges 758 541 1,500 1,500 0 Office Supplies 10,294 8,311 8,000 8,000 0 Operating Supplies 33,368 10,630 10,300 10,050 (250) Books,Training,Memberships 3,389 2,290 2,500 2,750 250 Total Operating Expenses 197,044 145,539 143,335 162,000 18,665 CAPITAL OUTLAY Land Buildings 649 1,444 27,197 0 (27,197) Infrastructure Improvements Vehicles Equipment 12,000 12,000 Total Capital Outlay 649 1,444 27,197 12,000 (15,197) 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 516,897 563,123 604,791 646,483 41,692 75 General Fund Police Patrol Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 1,028,298 987,324 920,000 1,047,401 127,401 Overtime 81,699 68,730 105,000 70,000 (35,000) Special Pay 128,348 118,260 67,000 75,969 8,969 Sub-Total 1,238,345 1,174,314 1,092,000 1,193,370 101,370 Benefits FICA 80,851 85,360 83,600 94,353 10,753 Pension 188,437 224,182 284,590 379,412 94,822 Health and Life Insurance 123,835 99,202 119,500 190,301 70,801 Worker and Unemploy Comp 55,902 47,094 33,000 36,220 3,220 Sub-Total 449,025 455,838 520,690 700,286 179,596 Total Wages and Benefits 1,687,370 1,630,152 1,612,690 1,893,656 280,966 OPERATING EXPENSES Professional Services 11,089 482 150 (150) Contract Services 50 5,235 7,000 6,000 (1,000) Local Travel 74 100 (100) Communications Postage Utilities Rentals and Leases 1,478 11,168 11,700 11,500 (200) Insurance Repairs and Maintenance 6,775 10,238 14,000 14,000 0 Printing and Publishing Advertising and Promotions Other Current Charges 67,507 Office Supplies Operating Supplies 95,721 108,502 133,913 133,500 (413) Books,Training,Memberships 0 Internal Service Charges Total Operating Expenses 182,620 135,699 166,863 165,000 (1,863) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 94,906 66,313 110,993 0 (110,993) Equipment 41,109 38,491 54,500 0 (54,500) Total Capital Outlay 136,015 104,804 165,493 0 (165,493) DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 2,006,005 1,870,655 1,945,046 2,058,656 113,610 76 General Fund Police Crime Suppression Unit Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 101,793 58,160 60,000 61,994 1,994 Overtime 3,746 4,826 5,000 5,000 0 Special Pay 18,817 19,543 22,359 16,569 (5,790) Sub-Total 124,356 82,529 87,359 83,562 (3,797) Benefits FICA 9,064 9,379 10,180 9,606 (574) Pension 14,268 20,970 26,247 36,285 10,038 Health and Life Insurance 13,172 11,995 13,306 14,695 1,389 Worker and Unemploy Comp 5,046 5,016 3,138 3,424 286 Sub-Total 41,550 47,360 52,871 64,009 11,138 Total Wages and Benefits 165,906 129,889 140,230 147,571 7,341 OPERATING EXPENSES Professional Services Contract Services Local Travel 420 522 200 250 50 Communications Postage Utilities Rentals and Leases 7,009 7,483 8,000 8,000 0 Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 1,421 920 1,500 1,300 (200) Books,Training,Memberships Investigations 3,000 1,000 2,500 2,500 0 Total Operating Expenses 11,850 9,925 12,200 12,050 (150) 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 77 DIVISION TOTALS 177,756 139,814 152,430 159,621 7,191 General Fund Police Investigations Actual Actual Estimate Budget Increase 2008-2009 2009.2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 193,555 115,581 126,000 130,597 4,597 Overtime 4,466 2,022 4,000 4,000 0 Special Pay 25,483 10,112 12,000 30,017 18,017 Sub-Total 223,504 127,715 142,000 164,614 22,614 Benefits FICA 16,150 9,274 11,000 14,397 3,397 Pension 28,186 32,551 41,677 53,793 12,116 Health and Life Insurance 21,942 15,488 18,450 26,441 7,991 Worker and Unemploy Comp 9,335 5,183 3,500 5,303 1,803 Sub-Total 75,613 62,496 74,627 99,934 25,307 Total Wages and Benefits 299,117 190,211 216,627 264,548 47,921 OPERATING EXPENSES Professional Services Investigations Local Travel 163 145 150 100 (50) Communications Postage Utilities Rentals and Leases 480 960 1,500 540 Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges/Investigations Office Supplies Operating Supplies 1,946 1,000 1,000 0 Books,Training,Memberships Total Operating Expenses 2,109 625 2,110 2,600 490 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 24,304 14,500 0 (14,500) Equipment Total Capital Outlay 24,304 0 14,500 0 (14,500) 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 325,530 190,836 233,237 267,148 33,911 78 General Fund Police Dispatch Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 198,199 190,464 200,000 205,667 5,667 Overtime 22,118 6,079 10,000 10,000 0 Special Pay 22,080 10,407 24,000 15,991 (8,009) Sub-Total 242,397 206,950 234,000 231,658 (2,342) Benefits FICA 18,103 15,523 17,716 17,722 6 Pension 22,446 23,607 26,008 51,618 25,610 Health and Life Insurance 24,471 23,596 27,107 40,553 13,446 Worker and Unemploy Comp 1,200 711 672 744 72 Sub-Total 66,220 63,437 71,503 110,637 39,134 Total Wages and Benefits 308,617 270,387 305,503 342,295 36,792 OPERATING EXPENSES Professional Services Contract Services 150 200 (200) Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 1,416 1,886 1,000 1,000 0 Books,Training,Memberships Internal Service Charges Total Operating Expenses 1,416 2,036 1,200 1,000 (200) 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 310,033 272,423 306,703 343,295 36,592 79 General Fund Police Animal Control Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 57,934 52,085 55,916 55,842 (74) Overtime 139 470 250 400 150 Special Pay 2,202 982 2,300 700 (1,600) Sub-Total 60,275 53,537 58,466 56,942 (1,524) Benefits FICA 4,591 4,073 4,346 4,357 11 Pension 7,625 8,762 10,203 14,015 3,812 Health and Life Insurance 4,965 3,361 5,542 7,287 1,745 Worker and Unemploy Comp 1,082 791 794 878 84 Sub-Total 18,263 16,987 20,885 26,537 5,652 Total Wages and Benefits 78,538 70,524 79,351 83,479 4,128 OPERATING EXPENSES Professional Services 109 476 250 400 150 Contract Services 1,039 1,539 1,700 1,700 0 Local Travel Communications Postage Utilities 159 168 200 200 0 Rentals and Leases 960 960 1,000 40 Insurance Repairs and Maintenance 647 2,235 2,079 1,600 (479) Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 4,895 6,761 6,000 7,050 1,050 Books,Training,Memberships 100 100 (100) Total Operating Expenses 6,849 12,239 11,289 11,950 661 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 85,387 82,763 90,640 95,429 4,789 80 General Fund Police School Guards Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 9,007 9,212 8,784 8,773 (11) Overtime Special Pay Sub-Total 9,007 9,212 8,784 8,773 (11) Benefits FICA 689 705 672 671 (1) Pension Health and Life Insurance Worker and Unemploy Comp 391 639 1,752 279 (1,473) Sub-Total 1,080 1,344 2,424 950 (1,474) Total Wages and Benefits 10,087 10,556 11,208 9,723 (1,485) OPERATING EXPENSES Professional Services Contract Services 51 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 100 100 0 Books,Training,Memberships Internal Service Charges Total Operating Expenses 51 0 100 100 0 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay 0 0 0 0 0 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 10,138 10,556 11,308 9,823 (1,485) 81 Police Grants Purpose: The Police Grants are used to enhance Public Safety operations and utilize available grants to provide the funding for public safety initiatives. Issues,Trends and Highlights: • In FY 2011, the Atlantic Beach Police Department secured more than $127,000 in grant funds. These funds were utilized for a variety of projects, including funding the C.O.P.s officers,paying the salary for a Crime Suppression Unit detective, obtaining a security camera for the skate park, and outfitting the multi-purpose, mobile command vehicle. • For FY 2012, the Department is requesting $105,574 in Justice Assistance Grant (JAG) funds to be used to pay the salaries of one (1) C.O.P.s officer and (1) Crime Suppression Unit (CSU) detective, and a portion of the Redevelopment Coordinator's salary. 82 Police Grant Funds Police Department Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Cash Forward 0 0 23,996 0 (23,996) Revenues Grant Proceeds 0 356,382 160,167 105,574 (54,593) Interest Transfer from General Fund 0 33,538 0 0 0 Total Revenues 0 389,920 160,167 105,574 (54,593) Other Financing Sources 0 489 0 0 0 Total Resources 0 390,409 184,163 105,574 (78,589) Expenditures Salaries and Wages 0 267,813 155,042 105,574 (49,468) Operating Expenses Professional Services 0 0 0 0 0 Contract Services 0 0 0 0 0 Communications 0 1,578 0 0 0 Rentals and Leases 0 0 0 0 0 Other Current Charges 0 0 0 0 0 Operating Supplies 0 4,202 0 0 0 Training 0 0 0 0 0 Total Operating Expenses 0 5,780 0 0 0 Capital Outlay Vehicles 0 36,614 23,507 0 (23,507) Equipment 0 56,206 5,125 0 (5,125) Total Capital Outlay 0 92,820 28,632 0 (28,632) Transfers To Police Trust fund 0 0 0 0 0 To General Fund 0 0 0 0 0 To Various Grant Funds 0 0 0 0 0 Total Transfers 0 0 0 0 0 DIVISION TOTALS 0 366,413 183,674 105,574 (78,100) Other Financing Uses 0 0 489 0 (489) Ending Cash 0 23,996 0 0 0 Total Expenses and Cash 0 390,409 184,163 105,574 (78,589) Resource Allocation Personal Services 0 267,813 155,042 105,574 (49,468) Operating Expenses 0 5,780 0 0 0 Capital Outlay 0 92,820 28,632 0 (28,632) Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resources 0 366,413 183,674 105,574 (78,100) 83 Police Special Revenue Funds The Police Special Revenue Funds receive revenue from several distinct sources. The funding derived from those revenue sources is restricted to very specific purposes. Police Training Funds Purpose: Restricted funding from a surcharge on Uniform Traffic Citations is dedicated to police training. Historically, when available, the City has funded police training from this account. For the past 2 years, no General Fund resources have been required to fund any police training. There is a sufficient reserve in the account to continue to fund all police training for several more years. Radio Communications Special Revenue Fund Purpose: The purpose of this restricted funding is to purchase radios, related equipment and to pay for monthly airtime for the Police Department to participate in countywide emergency communications systems, which provides immediate communications with the area law enforcement, fire, and rescue, and other emergency services organizations. In FY 2011-12, all funds will be used to cover the monthly radio airtime charges paid to the City of Jacksonville. Contraband/Forfeiture Funds: Purpose: Revenue in this account is received from court dispositions including, but not limited to, the seizure and forfeiture of property that has been used in felony crimes. Federal and state forfeiture funds are tracked separately because each has its own set of limitations. The key objectives of these funds are to provide a funding source for Police to use as matching funds for grants, to procure equipment, and to finance investigative expenses for protracted operations. The revenue generated from this source is very difficult to predict. The funding is dependent on the investigations that are being conducted at any given time, and the resulting seizures are often a result of chance. 84 Police Special Revenue Funds Public Safety Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Cash Forward 207,793 186,195 162,233 156,125 (6,108) Revenues State Forfeitures 7,271 5,132 7,594 0 (7,594) Federal Forfeitures 0 0 0 0 Clerk-Court Costs 5,868 6,403 6,500 6,500 0 Radio Communications Fees 18,912 20,303 21,000 21,500 500 Interest 533 5,952 2,578 1,400 (1,178) Miscellaneous 0 0 202 0 (202) Total Revenues 32,584 37,790 37,874 29,400 (8,474) Other Financing Sources 2,212 0 0 0 0 Total Resources 242,589 223,985 200,107 185,525 (14,582) OPERATING EXPENSES Contract Services Investigations Communications 18,835 17,000 29,000 30,000 1,000 Training Printing and Publishing Operating Supplies 1,652 0 3,650 2,000 (1,650) Other Current Charges Books,Training,Memberships 26,532 14,971 11,332 15,000 3,668 Total Operating Expenses 47,019 31,971 43,982 47,000 3,018 CAPITAL OUTLAY Vehicles Equipment 8,694 3,831 0 4,000 4,000 Total Capital Outlay 8,694 3,831 0 4,000 4,000 TRANSFERS To Police Grant&Trust Funds Total Transfers 0 0 0 0 0 DIVISION TOTALS 55,713 35,802 43,982 51,000 7,018 Other Financing Uses 681 25,950 0 0 0 Ending Cash 186,195 162,233 156,125 134,525 (21,600) Total Expenses and Cash 242,589 223,985 200,107 185,525 (14,582) 85 Fire Division Divisional Summary Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Resource Allocation Personal Services 167,135 155,031 179,810 180,105 295 Operating Expenses 926,072 953,563 989,507 1,014,832 25,325 Capital Outlay 0 0 1,185 6,000 4,815 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resources 1,093,207 1,108,594 1,170,502 1,200,937 30,435 Expenses: Fire Control/Rescue 909,661 936,392 970,035 995,929 25,894 Lifeguards 183,546 172,202 200,467 205,008 4,541 Total Expenses 1,093,207 1,108,594 1,170,502 1,200,937 30,435 Summary of Authorized Positions 2010-2011 2011-2012 Fire Department Public Safety Director 0.0 0.0 Lifeguards Lieutenant 2.0 2.0 Captain 4.0 4.0 Lifeguard 12.0 12.0 18.0 18.0 86 Fire and Lifeguards Purpose: The Fire and Emergency Medical Services in Atlantic Beach are provided through a contract between the City of Atlantic Beach and the City of Jacksonville. Atlantic Beach provides facilities and funding to Jacksonville, and Jacksonville staffs the Atlantic Beach Fire Station. The agreement provides for an Advance Life Support (ALS) level of emergency medical care for citizens, and the department members continue to provide tours,blood pressure checks, and community services as requested. Lifeguards are also provided in this budget, and they provide for the protection of lives and property on the beach from April until September each year. Key Objectives: • Maintain ALS level of service • Maintain a quick response time to all incidents • Utilize staff expertise to assure fire prevention and accident prevention programs • Utilize staff expertise to assure adequate maintenance and testing of hydrant and water systems Workload Data: Alarms Response Times Year Fire Rescue Fire Rescue 2000 177 805 4.86 4.41 2001 187 772 4.91 4.47 2002 173 820 4.50 4.36 2003 189 788 4.67 4.36 2004 230 820 4.19 4.16 2005 170 810 4.21 4.09 2006 163 833 4.11 4.04 2007 191 918 3.82 4.03 2008 218 810 3.50 4.28 2009 161 754 4.20 4.29 2010 181 833 4.83 4.38 87 General Fund Fire Control/ Rescue Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub-Total 0 0 0 0 0 Benefits FICA Pension Health and Life Insurance Worker and Unempioy Comp Sub-Total 0 0 0 0 0 Total Wages and Benefits 0 0 0 0 0 OPERATING EXPENSES Professional Services Contract Services 893,224 920,021 947,626 976,054 28,428 Local Travel Communications Postage Utilities 16,176 16,371 18,075 17,875 (200) Rentals and Leases Insurance Repairs and Maintenance 261 4,334 2,000 (2,334) Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies Books,Training,Memberships Internal Service Charges Total Operating Expenses 909,661 936,392 970,035 995,929 25,894 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay 0 0 0 0 0 DIVISION TOTALS 909,661 936,392 970,035 995,929 25,894 88 General Fund Lifeguards Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 149,270 138,963 162,805 162,627 (178) Overtime Special Pay Sub-Total 149,270 138,963 162,805 162,627 (178) Benefits FICA 11,419 10,631 12,455 12,441 (14) Pension Health and Life Insurance Worker and Unemploy Comp 6,446 5,437 4,550 5,037 487 Sub-Total 17,865 16,068 17,005 17,478 473 Total Wages and Benefits 167,135 155,031 179,810 180,105 295 OPERATING EXPENSES Professional Services 1,837 805 1,000 1,000 0 Contract Services 1,731 1,426 1,679 1,679 0 Local Travel Communications 3,489 3,359 4,000 4,000 0 Postage Utilities 1,867 2,341 2,500 2,500 0 Rentals and Leases 0 Insurance Repairs and Maintenance 1,533 648 2,520 2,200 (320) Printing and Publishing 350 350 0 Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 5,729 8,229 6,748 6,724 (24) Books,Training,Memberships 225 363 675 450 (225) Total Operating Expenses 16,411 17,171 19,472 18,903 (569) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 1,185 6,000 4,815 Total Capital Outlay 0 0 1,185 6,000 4,815 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 183,546 172,202 200,467 205,008 4,541 89 Code Enforcement Purpose: The Code Enforcement Division provides the City of Atlantic Beach with certified professional services for the enforcement of adopted Ordinances and State of Florida regulations relating to the health, safety and welfare of its citizens. The department is created to enhance community revitalization through the enforcement of minimum property standards. The program also effectively protects the socio-economic and physical environment within well established neighborhoods through consistent enforcement. Key Objectives: • Continue participation in the Mayport Road corridor project. The division is working with the Community Oriented Policing (COPS) Unit in an effort to revitalize the Royal Palms area as a part of the City strategic planning goals. • To continue educating the public via the City website and brochures with information related to the code enforcement process. • To implement technology improvements and updates, including code enforcement tracking software for complaint cases which will allow for more effective and efficient code enforcement. • To provide enforcement process training for other City departments to allow expansion of code enforcement throughout the City workforce. This is in an effort to improve the ability of other departments to assist with the enforcement process. Issues, Trends and Highlights: • Updating procedures related to enforcement notices and hearing procedures to be consistent with Florida Statute 162. • Adoption of the 2009 International Property Maintenance Code. • Emphasis will continue to be placed on improving the conditions and maintenance of properties in the Royal Palms,Fairway Villas and Aquatic Gardens neighborhoods. Workload Data: 2010 2009 2008 2007 Total Complaints 912 2,969 3,358 2,832 Compliance 902 2,967 3,237 2,811 Pending Cases 10 84 121 21 Note: Reason for the significant drop in complaints and compliance for 2010 is that removal of right-of-way snipe signs are not included in the number of cases. 90 General Fund Code Enforcement Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 50,075 36,213 43,094 43,004 (90) Overtime Special Pay 346 2,217 407 0 (407) Sub-Total 50,421 38,430 43,501 43,004 (497) Benefits FICA 3,804 2,928 3,328 3,290 (38) Pension 6,615 7,598 7,864 10,793 2,929 Health and Life Insurance 210 2,495 5,480 7,224 1,744 Worker and Unemploy Comp 1,310 695 3,937 982 (2,955) Sub-Total 11,939 13,716 20,609 22,289 1,680 Total Wages and Benefits 62,360 52,146 64,110 65,294 1,184 OPERATING EXPENSES Professional Services 30 177 310 50 (260) Contract Services 129 130 100 100 0 Local Travel 126 Communications 559 579 500 500 0 Postage Utilities Rentals and Leases 500 480 (20) Insurance Repairs and Maintenance Printing and Publishing 730 2,912 600 600 0 Advertising and Promotions Other Current Charges Office Supplies 366 1,463 150 150 0 Operating Supplies 656 493 1,500 1,750 250 Books,Training,Memberships 440 1,550 1,640 90 Total Operating Expenses 3,036 5,754 5,210 5,270 60 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 15,000 15,000 Equipment Total Capital Outlay 0 0 0 15,000 15,000 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 65,396 57,900 69,320 85,564 16,244 91 -5 1`l 'r Jra rfa AP. ., • �e] ��51 92 Parks and Recreation Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Revenues: General Fund Resources 1,090,872 1,013,527 1,120,233 1,129,921 9,688 Total Revenues 1,090,872 1,013,527 1,120,233 1,129,921 9,688 Expenses: Programs&Special Events 422,357 365,250 378,187 395,206 17,019 Maintenance&Improvements 668,515 648,277 742,046 734,714 (7,332) Total Expenses 1,090,872 1,013,527 1,120,233 1,129,921 9,688 Resource Allocation: Personal Services 560,621 535,685 577,825 618,491 40,666 Operating Expenses 403,384 413,128 446,608 446,430 (178) Capital Outlay 126,867 64,714 95,800 65,000 (30,800) Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 1,090,872 1,013,527 1,120,233 1,129,921 9,688 Summary of Authorized Positions 2010-2011 2011-2012 Recreation Programs and Special Events Parks and Recreation Director 1.00 1.00 Administrative Assistant 1.00 1.00 Recreation Coordinator 1.00 1.00 Recreation Leader(Part Time) 2.00 2.00 5.00 5.00 Maintenance and Improvements Park Maintenance Division Chief 1.00 1.00 Gardener 1.00 1.00 Park Ranger 5.00 5.00 7.00 7.00 Total Parks and Recreation 12.00 12.00 93 Location of City Parks Active Parks: Those parks primarily used for athletics or specialized recreation activities. Typical facilities include baseball field(s), softball field(s), football field(s), soccer field(s), restrooms, parking, recreation building, basketball courts, tennis courts and walking trails. Passive Parks: Those parks that are primarily used for non-athletic activities. Typical facilities include nature, hiking, exercise trails, nature center, restrooms, parking and picnic areas. Park Summary Name Type Acres Location River Branch Preserve Passive 350.0 Marshes on Westernmost Side of City Beach Passive 56.5 Atlantic Blvd. to end of Seminole Road Dutton Island Passive 27.0 West end of Dutton Road Johansen Park Passive 13.0 Seminole Rd &Park Terrace E. & W. Russell Park Active 12.0 800 Seminole Road Howell Park Passive 10.3 500 Seminole Road Tideviews Passive 8.0 Begonia St. and West 1st Street Donner Park Active 4.5 2072 George Street Jordan Park Active 3.5 1671 Francis Avenue Bull Park Active 3.0 716 Ocean Avenue Rose Park Passive 1.75 Corner of Rose & Orchid Street Veteran's Memorial Park Passive 1.62 1 West First Street Fairway Villas Park Passive 0.4 Mayport Rd& Fairway Villas Lane Frazier Park Passive 0.4 Plaza St. (Median) Seminole Rd. & E. Coast Waters Park Passive 0.4 Seminole and 16th Avenue Marvin's Garden Passive 0.3 Dewees Avenue Total 492.67 94 Recreation Programs & Special Events Purpose: The Recreation Programs and Special Events Department is responsible for the recreational activities and special events throughout the City. This department sponsors such programs as basketball, flag Football, summer camps, festivals, and senior and after-school programs through the community centers and parks. The department sponsors city-wide events such as the Bowl Bash, Family Fun Day and Campout, the Holiday Tree Lighting and movies in the park. In addition, the department director works with the Cultural Arts and Recreation Advisory Committee (CARAC) to offer cultural and recreation events such as the Holiday Sing-along, Acoustic and Songwriters' Concerts, Arts in the Park and the Mid-Week Market. Key Objectives: • To maintain and enhance current program and events • Assist the Teen Council in implementing events for teens • To promote the health, safety, welfare and general well-being through recreation. • Assist with the implementation of a master plan for River Branch Preserve Issues, Trends and Highlights: • Implemented an Art in Public Places program • Created a Facebook page • Reduced usage @ Adele Grage • Increased the number of special events • Implemented an art program @ Dormer Park • Re-established the Teen Council Workload Data FY-2011 Number of Events & Programs Coordinated 138 Number of Volunteers 125 Number of Meetings 205 Number of Rentals & Special Events 280 Number of press releases & posters for Events 69 Registration Programs & Revenue 7 registration programs and events $15,500 in deposits City Staff 3 full time; 1 part-time; 1 seasonal 95 General Fund Recreation Programs and Special Events Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 186,720 184,970 185,749 185,555 (194) Overtime 3,169 1,747 1,200 1,200 0 Special Pay 9,537 4,483 8,700 5,645 (3,055) Sub-Total 199,426 191,200 195,649 192,400 (3,249) Benefits FICA 14,507 13,917 14,733 14,719 (14) Pension 20,346 23,259 28,199 38,745 10,546 Health and Life Insurance 14,691 14,670 16,414 21,853 5,439 Worker and Unemploy Comp 6,790 5,590 4,353 4,820 467 Sub-Total 56,334 57,436 63,699 80,136 16,437 Total Wages and Benefits 255,760 248,636 259,348 272,536 13,188 OPERATING EXPENSES Professional Services 425 Contract Services 28,168 21,068 19,200 20,000 800 Local Travel 826 749 700 800 100 Communications 5,801 4,875 5,100 6,000 900 Postage 246 86 200 250 50 Utilities 18,664 18,793 19,031 19,700 669 Rentals and Leases 3,827 2,235 4,000 4,000 0 Insurance Repairs and Maintenance 3,663 471 2,200 2,000 (200) Printing and Publishing 313 54 775 (775) Advertising and Promotions Other Current Charges 18,770 17,848 18,034 20,650 2,616 Office Supplies 666 800 500 500 0 Operating Supplies 10,123 10,385 8,900 8,150 (750) Books,Training,Memberships 494 330 399 800 401 Grants&Aid to Other Organizations 50,769 38,920 39,800 39,820 20 Total Operating Expenses 142,755 116,614 118,839 122,670 3,831 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 21,000 Equipment 2,842 Total Capital Outlay 23,842 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 422,357 365,250 378,187 395,206 17,019 96 Parks Maintenance and Beautification Purpose: The Parks Maintenance and Beautification Division within the Public Works Department manages the day to day operations of the parks, beach accesses and beach throughout the city and maintains and upgrades city owned landscaped properties. The division responsibilities include all aspects of providing safe recreational areas for the citizens of Atlantic Beach and visitors who use the parks, keeping the plants and foliage in landscaped areas throughout the City aesthetically pleasing using native species when available, as well as controlling invasive plant species. Specific duties include parks facility and building maintenance, irrigation systems maintenance, landscape bed installation and maintenance, and administering the tree adoption and beach access adoption programs. Key Objectives: • Continue to maintain and improve the quality of the parks and the beach • Make the parks and beach a great place for residents to recreate • Replace and/or repair playground equipment, tennis courts, sport fields, park amenities, etc. as needed • Ensure City irrigation systems operate properly • Maintenance repair on the Community Centers and structures in the parks • Maintain and enhance existing landscaped areas • Provide manpower and support for conduct of recreation events in City parks throughout the year. Issues, Trends,Highlights: • Construction of a restroom/storage facility at Donner Park • Landscaping and irrigation upgrades throughout the city • Construction of new shelter and installation of a chilled water fountain at Jordan Park • Construction of sidewalk within Donner Park to connect all the facilities • Atlantic Beach Dog Park • Continued bridge replacement in Howell Park Workload Data: Activity Est.FY09-10 FY08-09 FY07-08 Acres of Park Land 493 493 143.12 Color Beds Maintained 5 5 7 Irrigation Systems 44 44 44 97 General Fund Park Maintenance & Beautification Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 206,376 191,834 206,873 206,913 40 Overtime 6,243 5,299 6,200 6,000 (200) Special Pay 4,619 3,843 2,700 2,700 0 Sub-Total 217,238 200,976 215,773 215,613 (160) Benefits FICA 15,956 14,703 16,606 16,494 (112) Pension 27,016 31,423 37,749 51,930 14,181 Health and Life Insurance 36,342 33,716 42,494 55,460 12,966 Worker and Unemploy Comp 8,309 6,231 5,855 6,456 601 Sub-Total 87,623 86,073 102,704 130,341 27,637 Total Wages and Benefits 304,861 287,049 318,477 345,954 27,477 OPERATING EXPENSES Professional Services 364 300 400 100 Contract Services 149,627 180,750 154,615 151,500 (3,115) Local Travel 802 17 200 200 0 Communications 3,044 2,934 3,460 3,460 0 Postage 60 Utilities 40,610 44,078 51,204 52,000 796 Rentals and Leases 2,121 4,443 5,000 5,400 400 Insurance Repairs and Maintenance 2,814 2,516 60,400 56,600 (3,800) Printing and Publishing 1,132 2,555 1,500 1,500 0 Advertising and Promotions Other Current Charges 96 (96) Office Supplies Operating Supplies 60,419 58,857 50,694 51,900 1,206 Books,Training,Memberships 300 800 500 Total Operating Expenses 260,629 296,514 327,769 323,760 (4,009) CAPITAL OUTLAY Land Buildings Infrastructure Improvements 70,570 48,836 57,800 65,000 7,200 Vehicles 32,455 15,878 38,000 (38,000) Equipment Total Capital Outlay 103,025 64,714 95,800 65,000 (30,800) 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 668,515 648,277 742,046 734,714 (7,332) 98 Public Works Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Revenues: General Fund Resources 1,454,048 1,450,059 1,563,234 1,610,416 47,182 Local Option Gas Taxes 466,891 465,583 465,900 472,612 6,712 Sanitation Utility 1,811,271 1,821,175 1,804,500 1,804,500 0 Storm Water Utility 2,428,670 1,021,189 670,124 972,200 302,076 Total Revenues 6,160,880 4,758,006 4,503,758 4,859,728 355,970 Expenses: Public Works Admin. 456,863 445,211 479,424 507,905 28,481 Street and Road Maint. 743,992 758,799 813,373 825,399 12,026 Local Option Gas Tax 438,250 608,559 465,191 441,000 (24,191) Sanitation Utility 1,763,548 1,707,996 1,729,939 1,790,589 60,650 Storm Water Utility 1,259,355 3,363,853 1,444,242 944,418 (499,824) Fleet Maintenance 253,193 246,049 270,437 277,112 6,675 Total Expenses 4,915,201 7,130,467 5,202,606 4,786,423 (416,183) Resource Allocation: Personal Services 1,082,249 1,086,105 1,050,695 1,125,177 74,482 Operating Expenses 2,725,754 2,558,030 2,906,544 2,960,696 54,152 Capital Outlay 387,417 2,537,318 567,807 124,200 (443,607) Debt Service 212,481 212,350 213,541 212,255 (1,286) Transfers 507,300 736,664 464,019 364,095 (99,924) Total Resource Allocation: 4,915,201 7,130,467 5,202,606 4,786,423 (416,183) Summary of Authorized Positions 2010-2011 2011-2012 Public Works Administration Public Works Director 1.00 1.00 Deputy Public Works Director 1.00 1.00 Public Works Inspector 1.00 1.00 Administrative Assistant 1.00 1.00 Dispatcher 1.00 1.00 Clerk-( Part Time) 1.00 1.00 6.00 6.00 Street and Road Maintenance Streets and Maintenance Division Director 0.60 0.60 Crew Chief 0.50 0.50 Heavy Equipment Operator 0.30 0.00 Building Maintenance Technician 1.00 1.00 Building/Sign Maintenance Worker 1.00 1.00 General Maintenance Worker 3.75 3.75 7.15 6.85 Storm Water Maintenance Streets and Maintenance Division Director 0.40 0.40 Crew Chief 0.50 0.50 Heavy Equipment Operator 2.60 1.90 Building/Sign Maintenance Worker 0.00 0.00 Building Maintenance Technician 0.00 0.00 General Maintenance Worker 1.25 1.25 4.75 4.05 Sanitation Heavy Equipment Operator 0.40 0.40 Total Public Works 18.30 17.30 99 Public Works Administration Purpose: The Public Works Administration Division is responsible for engineering and administrative support for the Public Works divisions, Public Works Capital Improvement Program and construction projects, and customer requests related to Public Works functions. Key Objectives: • Continue to complete new projects in • Continue to administer the Capital synchronization with the City Improvement Program by completing Commission's strategic planning projects at minimum cost while assuring priorities (Royal Palms Drainage quality construction. Improvements). • Streamline plan reviews and ensure • Continue to improve upon the building contractors understand effectiveness and productivity of the submittal requirements for permit Parks Maintenance and Beautification applications. Division as well as combining and coordinating efforts between all Public • Continue master planning and mapping Works staff and equipment. of city facilities using Geographic Information System Issues, Trends,Highlights: • Prepared and delivered the annual National Pollutant Discharge Elimination System (NPDES) report. • Continue to provide construction engineering and inspection services on major projects, including Royal Palms Drainage Rehabilitation, Ocean Blvd. Water Main (10th-14t'' Streets), various concrete projects, water/sewer/stormwater upgrades, milling and paving, and many additional minor projects. • Engineering and administrative support provided for regulatory permits and permit renewals. • Continued training of supervisory staff, via professional seminars, including the Florida Stormwater Association's (FSA) 2010 Annual Conference, and the 2010 National Hurricane Conference. • Continued organization of City maps and plan files, preparing for document imaging and archiving of files. • Continued contract administration for annual contracts, including asphalt, beach cleaning, concrete, ditch spraying, engineering, fleet maintenance, hurricane debris removal, landscape maintenance of City parks, Atlantic Blvd./Town Center and Mayport Road medians and the Mayport Flyover, mosquito control, palm tree trimming, point repairs, sanitation, stormwater jetting, street sweeping, surveying, and uniforms. 100 General Fund Public Works Administration Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 305,811 306,785 310,787 310,460 (327) Overtime 679 200 200 0 Special Pay 7,920 4,714 7,475 7,475 0 Sub-Total 313,731 312,178 318,462 318,135 (327) Benefits FICA 22,473 22,498 24,362 24,337 (25) Pension 38,632 44,930 54,471 74,842 20,371 Health and Life Insurance 32,490 26,289 29,422 39,705 10,283 Worker and Unemploy Comp 9,365 8,273 6,689 7,405 716 Sub-Total 102,960 101,990 114,944 146,289 31,345 Total Wages and Benefits 416,691 414,168 433,406 464,425 31,019 OPERATING EXPENSES Professional Services 5,001 9,000 9,000 0 Contract Services 5,684 4,877 5,138 5,100 (38) Local Travel 751 667 600 600 0 Communications 5,763 5,943 7,000 7,000 0 Postage 178 9 100 100 0 Utilities 0 Rentals and Leases 54 396 480 480 0 Insurance Repairs and Maintenance 8,287 6,624 7,000 8,000 1,000 Printing and Publishing 825 293 400 400 0 Advertising and Promotions Other Current Charges Office Supplies 1,702 1,873 1,900 1,800 (100) Operating Supplies 8,026 6,874 7,300 8,000 700 Books,Training,Memberships 2,367 3,487 3,000 3,000 0 Total Operating Expenses 38,638 31,043 41,918 43,480 1,562 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 1,534 4,100 (4,100) Total Capital Outlay 1,534 0 4,100 0 (4,100) 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 456,863 445,211 479,424 507,905 28,481 101 Streets and Road Maintenance Purpose: The Streets and Road Maintenance Division of the Public Works Department is responsible for maintaining and improving the City's streets, rights-of-way, signs, and storm water conveyance and treatment systems. Key Objectives: • Continue improvement of signs, sidewalks Management System to update roadway and rights-of way inventory and maintenance plan • Document roadway status in the City's GIS • Continue maintenance and replacement of database street signs and inventory • Continue ten year plan for street • Continue maintenance of Town Center, maintenance utilizing Pavement Atlantic Blvd. and Mayport Road medians and Mayport Flyover area. Issues, Trends and Highlights: • This year's resurfacing using Gas Tax funds is designated for the Royal Palms Project. • Awarded new contract for Street Sweeping. • Awarded new contract for Palm Tree Trimming for Town Center, Atlantic Blvd Medians, Mayport Road Flyover areas and Medians on Mayport Road. Workload Data Activity Est. FY-08/09 FY-07/08 FY-06/07 FY-09/10 City Street Overall Condition Index Ip* 74.9 74.7 74.6 (OCI) Tons of Asphalt Patching 195.5 200 343 150 Tons of Limerock 100 75 125 300 Miles of Paved Roadway(incl. FDOT) 57.2 57.2 57.2 57.2 Litter and Trash picked up on right of 112,170 160,312 177,030 174,870 ways and ditches (lbs) *Pavement Management inspections still in progress. 102 General Fund Public Works Streets Division Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 255,183 255,605 229,000 241,795 12,795 Overtime 389 576 500 500 0 Special Pay 4,810 3,808 5,535 5,235 (300) Sub-Total 260,382 259,989 235,035 247,530 12,495 Benefits FICA 19,587 19,278 17,500 18,936 1,436 Pension 33,986 38,726 47,019 60,685 13,666 Health and Life Insurance 33,583 35,663 39,430 54,619 15,189 Worker and Unemploy Comp 16,777 15,694 11,789 12,412 623 Sub-Total 103,933 109,361 115,738 146,652 30,914 Total Wages and Benefits 364,315 369,350 350,773 394,182 43,409 OPERATING EXPENSES Professional Services 1,734 124 1,800 1,800 0 Contract Services 138,449 82,418 113,535 113,067 (468) Town Center Maintenance 41,331 67,057 79,565 47,000 (32,565) Transportation,Postage Communications 2,309 2,256 3,500 3,500 0 Utilities 134,341 142,157 150,000 150,000 0 Rentals and Leases 2,216 5,852 8,500 8,390 (110) Insurance Repairs and Maintenance 4,034 3,222 3,400 3,500 100 Printing and Publishing 1,180 229 500 1,000 500 Advertising and Promotions Other Current Charges 2,557 Office Supplies 189 44 200 200 0 Operating Supplies 38,606 47,095 53,800 56,560 2,760 Books,Training,Memberships 300 700 400 Mosquito Control 7,500 3,000 7,500 8,500 1,000 Total Operating Expenses 371,889 356,011 422,600 394,217 (28,383) CAPITAL OUTLAY Land Buildings Infrastructure Improvements 7,788 Vehicles 33,438 20,000 15,000 (5,000) Equipment 20,000 22,000 2,000 Total Capital Outlay 7,788 33,438 40,000 37,000 (3,000) 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 743,992 758,799 813,373 825,399 12,026 103 Local Option Gas Tax Fund Purpose: This fund consists of the City's share of County Gas Tax revenues and related interest earnings, to be used in support of capital outlay and maintenance for local roads and drainage systems. This includes public transportation, maintenance of roadways, rights-of-way, and drainage systems, street lighting, bridge maintenance, traffic engineering, signs, signalization, and pavement markings, equipment and structures for storage of equipment, and debt service on projects related to the above programs. Key Objectives: • To fund the Street and Road Maintenance Division's top prioritized street paving and resurfacing projects as well as curb and gutter repair projects. • To provide funds for the City's Stormwater Utility for maintenance of the MS4. • To fund a portion of the debt service payments for the SunTrust 1999 Revenue Bonds. Fund proceeds are pledged for debt service on these bonds and will be transferred to the Debt Service Fund for such purpose (original loan proceeds were used to fund streets and drainage improvements in Marsh Oaks). Issues, Trends and Highlights: Selection of streets for milling and paving of streets is prioritized by the ongoing pavement management program. In FY 08/09 Rose Street and Seminole Road were resurfaced, six streets were resurfaced in FY 07/08. Remaining funds from FY 08/09 as well as all of the FY 09/10 Resurfacing Budget will be used to resurface streets in the Royal Palms subdivision affected by the Drainage Rehabilitation Project. Sidewalk and curb and gutter repairs are budgeted at $25,000. A $1.89 rate increase in the Storm Water fee results in a decrease in the transfer to that fund for drainage maintenance. As a result, there are more funds available in the Gas Tax fund for street resurfacing. $189,000 was added to the resurfacing budget as originally proposed. 104 Local Option Gas Tax Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Restricted 220,075 222,381 76,633 77,342 709 Restricted/Designated 0 0 0 0 0 Cash Forward 220,075 222,381 76,633 77,342 709 Revenues Local Option Gas Taxes 466,220 462,688 465,000 471,612 6,612 Interest Earnings 671 2,895 900 1,000 100 Total Revenues 466,891 465,583 465,900 472,612 6,712 Other Financing Sources Total Resources 686,966 687,964 542,533 549,954 7,421 Expenditures Operating Expenses Professional Services Contract Services 178,750 117,059 228,691 312,000 83,309 Operating Supplies Repair and Maintenance Capital Outlay Street and Sidewalk Improvements 25,000 25,000 0 Core City Project Paving Transfers Out To Debt Service 68,500 68,500 68,500 71,000 2,500 To General Fund 5,000 To Storm Water Utility Fund 186,000 423,000 143,000 33,000 (110,000) DIVISION TOTALS 438,250 608,559 465,191 441,000 (24,191) Other Financing Uses 26,335 2,772 Restricted 222,381 76,633 77,342 108,954 31,612 Ending Cash 222,381 76,633 77,342 108,954 31,612 Total Expenses and Cash 686,966 687,964 542,533 549,954 7,421 Resource Allocation Personal Services 0 0 0 0 0 Operating Expenses 178,750 117,059 228,691 312,000 83,309 Capital Outlay 0 0 25,000 25,000 0 Debt Service 0 0 0 0 0 Transfers 259,500 491,500 211,500 104,000 (107,500) Total Resources 438,250 608,559 465,191 441,000 (24,191) 105 Sanitation Fund Purpose: The Sanitation Department is responsible for overseeing the franchise refuse contractor's compliance with their contractual obligations to the City, including removal of garbage, yard waste, construction debris and recycling. Key Objectives: • Continue to monitor the contractor's • Prepare for storm debris cleanup performance for strict compliance efforts by ensuring contracts are in with the new contract, which place and vendors are prepared. provides for liquidated damages. • Continue monthly meetings with • Continue efforts to increase contractor. recycling volumes in the City. Issues, Trends, Highlights: City's franchise hauler is Advanced Disposal. Sanitation contract includes white goods, tire pickup and pickup of City facilities. All commercial accounts are serviced by franchise hauler. Estimate Activity FY-09/10 Number of Residential Accounts 4,966 Number of Commercial Accounts 612 106 Sanitation Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Restricted 474,744 439,487 365,708 431,360 65,652 Operating Cash (135,357) 86,444 241,973 250,882 8,909 Cash Forward 339,387 525,931 607,681 682,242 74,561 Revenues Garbage Services 1,791,797 1,772,172 1,770,000 1,770,000 0 Interest Earnings 1,043 22,306 11,000 11,000 0 Commercial Franchise Fees 22,500 26,697 23,500 23,500 0 Miscellaneous Collections (4,069) 0 Disaster Relief Grants Total Revenues 1,811,271 1,821,175 1,804,500 1,804,500 0 Other Financing Sources 138,821 0 Total Resources 2,289,479 2,347,106 2,412,181 2,486,742 74,561 Expenditures Sanitation 1,763,548 1,707,996 1,729,939 1,790,589 60,650 DIVISION TOTALS 1,763,548 1,707,996 1,729,939 1,790,589 60,650 Other Financing Uses 31,429 0 Restricted 439,487 365,708 431,360 446,347 14,988 Operating Cash 86,444 241,973 250,882 249,806 (1,077) Ending Cash 525,931 607,681 682,242 696,153 13,911 Total Expenses and Cash 2,289,479 2,347,106 2,412,181 2,486,742 74,561 Resource Allocation Personal Services 25,599 26,406 20,182 24,630 4,448 Operating Expenses 1,484,549 1,436,426 1,452,738 1,500,664 47,926 Capital Outlay 5,600 0 4,500 5,200 700 Debt Service 0 0 0 0 0 Transfers 247,800 245,164 252,519 260,095 7,576 Total Resources 1,763,548 1,707,996 1,729,939 1,790,589 60,650 AUTHORIZED PERSONNEL Position 2010-2011 2011-2012 Heavy Equipment Operator 0.40 0.40 107 Sanitation Fund Public Works Sanitation Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 16,895 16,505 13,000 15,485 2,485 Overtime 78 97 25 25 0 Special Pay 1,140 1,969 500 300 (200) Sub-Total 18,113 18,571 13,525 15,810 2,285 Benefits FICA 1,280 1,319 1,000 1,208 208 Pension 2,263 2,561 3,107 3,886 779 Health and Life Insurance 2,797 2,790 1,850 2,881 1,031 Worker and Unemploy Comp 1,146 1,165 700 845 145 Sub-Total 7,486 7,835 6,657 8,821 2,164 Total Wages and Benefits 25,599 26,406 20,182 24,630 4,448 OPERATING EXPENSES Professional Services 10 16 24 0 (24) Contract Services 1,308,731 1,257,866 1,277,600 1,316,400 38,800 Local Travel Communications Postage Utilities Rentals and Leases Insurance 3,829 3,613 1,838 1,958 120 Repairs and Maintenance 7,729 6,572 7,295 7,276 (19) Printing and Publishing 100 200 100 Advertising and Promotions Other Current Charges 3,147 Office Supplies Operating Supplies Books,Training,Memberships Internal Service Charges 164,250 165,212 165,881 174,830 8,949 Total Operating Expenses 1,484,549 1,436,426 1,452,738 1,500,664 47,926 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 5,600 4,500 5,200 700 Total Capital Outlay 5,600 0 4,500 5,200 700 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To General Fund 247,800 245,164 252,519 260,095 7,576 To To Total Transfers 247,800 245,164 252,519 260,095 7,576 DIVISION TOTALS 1,763,548 1,707,996 1,729,939 1,790,589 60,650 108 Storm Water Drainage Fund Purpose: The Storm Water Utility is responsible for funding improvements to reduce the impact of severe weather by providing effective treatment and conveyance of the City's storm water. Key Objectives: • Continue storm water collection, • Continue storm water system inspections, conveyance and treatment system preventive monitoring, and reporting required by the maintenance. National Pollutant Discharge Elimination System (NPDES) and Municipal Separate • Implement additional areas of the Storm Storm Sewer System(MS4)permits Water Master Plan. Issues,Trends,Highlights: • Monitored compliance with NPDES storm water permit requirements and submitted Annual MS4 Report to the Florida Department of Environmental Protection(FDEP) on April 7, 2010. • Royal Palms Drainage Rehabilitation project under construction. • Performed preventive maintenance on storm drain lines and catch basins, including vacuuming and water jetting using city personnel and equipment and contracted support for large pipe systems. • Reshaped over 12,000 linear feet of ditches, cleaned out approximately 79 catch basins and jetted and cleaned 10,009 linear feet of storm sewer pipe lines,removing over 44 cubic yards of debris. • Continued ditch spraying for invasive aquatic weeds,holding prices from 2006. • Continued public education program using Watershed Action Volunteers and the coastal environment interactive (Enviroscape)model. • A$1.89 per ERU rate increase was adopted to reduce the subsidy from the Gas Tax Fund. Workload Data Estimate Activity FY-08/09 FY-07/08 FY-06/07 FY-09/10 Miles of Drainage Ditches 14.4 14.4 14.4 14.4 Miles of Storm Sewer 22 22 22 22 Number of Catch Basins 1,044 939 928 928 Feet of Ditch Maintained 34,500 34,500 34,500 34,500 109 Storm Water Utility Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Restricted 357,136 330,767 323,913 345,459 21,546 Operating Cash 2,167,165 3,860,225 2,114,814 724,652 (1,390,162) Cash Forward 2,524,301 4,190,992 2,438,727 1,070,111 (1,368,616) Revenues Storm Water Fees 500,126 507,513 508,124 698,200 190,076 Interest Earnings 9,213 90,688 19,000 11,000 (8,000) Fl.D.E.P. 32,328 Other 19,403 (12) Transfers From Half Cent Sales Tax Fund 257,500 230,000 230,000 From Gas Tax Fund 186,000 423,000 143,000 33,000 (110,000) From General Fund 1,424,100 Total Revenues 2,428,670 1,021,189 670,124 972,200 302,076 Other Financing Sources 497,376 590,399 Total Resources 5,450,347 5,802,580 3,108,851 2,042,311 (1,066,540) Expenditures Storm Water Utility 1,259,355 3,363,853 1,444,242 944,418 (499,824) DIVISION TOTALS 1,259,355 3,363,853 1,444,242 944,418 (499,824) Other Financing Uses 594,498 (594,498) Restricted 330,767 323,913 345,459 330,126 (15,333) Operating Cash 3,860,225 2,114,814 724,652 767,767 43,115 Ending Cash 4,190,992 2,438,727 1,070,111 1,097,893 27,782 Total Expenses and Cash 5,450,347 5,802,580 3,108,851 2,042,311 (1,066,540) Resource Allocation Personal Services 275,644 276,181 246,334 241,940 (4,394) Operating Expenses 402,085 374,132 490,160 433,223 (56,937) Capital Outlay 369,145 2,501,190 494,207 57,000 (437,207) Debt Service 212,481 212,350 213,541 212,255 (1,286) Transfers 0 0 0 0 0 Total Resources 1,259,355 3,363,853 1,444,242 944,418 (499,824) 110 Storm Water Utility Public Works Storm Water Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 190,886 191,206 161,000 148,770 (12,230) Overtime 626 916 600 600 0 Special Pay 4,298 2,873 3,000 4,400 1,400 Sub-Total 195,810 194,995 164,600 153,770 (10,830) Benefits FICA 14,739 14,566 11,761 11,763 2 Pension 27,874 28,952 35,172 37,338 2,166 Health and Life Insurance 24,393 25,067 25,455 30,932 5,477 Worker and Unemploy Comp 12,828 12,601 9,346 8,137 (1,209) Sub-Total 79,834 81,186 81,734 88,170 6,436 Total Wages and Benefits 275,644 276,181 246,334 241,940 (4,394) OPERATING EXPENSES Professional Services 4,366 813 109,000 14,799 (94,201) Contract Services 139,718 140,476 150,389 156,800 6,411 Local Travel Communications 953 862 1,195 1,195 0 Postage Utilities Rentals and Leases 971 812 980 980 0 Insurance 17,976 21,360 15,239 17,661 2,422 Repairs and Maintenance 38,360 12,317 10,000 20,000 10,000 Printing and Publishing 88 218 796 200 (596) Advertising and Promotions Other Current Charges 570 2,439 570 600 30 Office Supplies 189 44 150 150 0 Operating Supplies 18,455 24,332 28,247 33,225 4,978 Books,Training,Memberships 1,576 1,960 2,300 3,500 1,200 Internal Service Charges 178,863 168,499 171,294 184,113 12,819 Total Operating Expenses 402,085 374,132 490,160 433,223 (56,937) CAPITAL OUTLAY Land Buildings Infrastructure Improvements 369,145 2,501,190 494,207 50,000 (444,207) Vehicles Equipment 7,000 7,000 Total Capital Outlay 369,145 2,501,190 494,207 57,000 (437,207) DEBT SERVICE Principal 109,044 111,840 115,335 118,832 3,497 Interest 103,238 100,311 98,001 93,218 (4,783) Other 199 199 205 205 0 Total Debt Service 212,481 212,350 213,541 212,255 (1,286) TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 1,259,355 3,363,853 1,4.44,242 944,418 (499,824) 111 Fleet Maintenance Purpose: The Fleet Maintenance Department is responsible for overseeing the fleet maintenance contractor's compliance with their contractual obligation to the City, including services and repairs on all City vehicles and small equipment. The contract includes routine lubrication, oil change, mechanical repairs and other vehicle modifications as needed. Key Objectives: • Ensure covered City vehicles and are properly inspected and maintained equipment are properly maintained for safety and efficiency to reduce the for safety and efficiency. amount of non-contract work by performing routine preventive • Continue to monitor contractor's maintenance. performance, to ensure an efficient and effective service facility capable • Continue to review corrective action in of handling a high volume of cases of vehicle or equipment abuse as maintenance and repairs. reported by contractor. • Continue a strict policy for • Continue efforts to improve fleet fuel Department Head approval of non- efficiency by providing mileage reports contract work. to Department Heads and researching alternative operating procedures and • Ensure City vehicles and equipment vehicles. Issues, Trends, Highlights: The City continues to experience a downward trend in vehicle repair costs and contractor received a bonus for keeping expenses below target level. Workload Data: Under the contract, the average number of work orders completed annually is about 835. Workload Data Estimate Activity FY-08/09 FY-07/08 FY-06/07 FY-09/10 Number of Vehicle & Equipment 808 861 814 831 Repairs 112 Fleet Maintenance Public Works Fleet Maintenance Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub-Total 0 0 0 0 0 Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub-Total 0 0 0 0 0 Total Wages and Benefits 0 0 0 0 0 OPERATING EXPENSES Professional Services Contract Services 246,665 241,580 266,000 273,375 7,375 Local Travel Communications 1,188 1,079 1,237 1,237 0 Postage Utilities Rentals and Leases Insurance Repairs and Maintenance 1,500 800 (700) Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 1,990 700 1,700 1,700 0 Books,Training,Memberships Total Operating Expenses 249,843 243,359 270,437 277,112 6,675 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 3,350 2,690 0 Total Capital Outlay 3,350 2,690 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 253,193 246,049 270,437 277,112 6,675 113 '5. �j r ry Jt + w. 1-4 - S) 114 Public Utilities Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Revenues: Water Utility 2,905,556 3,911,739 3,714,726 3,352,550 (362,176) Sewer Utility 5,375,911 5,000,647 15,702,951 5,016,399 (10,686,552) Total Revenues 8,281,467 8,912,386 19,417,677 8,368,949 (11,048,728) Expenses: Water Utility Water Plant 700,459 1,161,580 1,147,633 864,792 (282,841) Water Distribution 512,678 674,469 765,775 748,279 (17,496) Administrative/Non Div. 1,115,204 1,184,802 1,228,109 1,307,716 79,607 Total 2,328,341 3,020,851 3,141,517 2,920,787 (220,730) Sewer Utility Sewer Collection 1,372,594 1,558,768 2,850,516 1,048,917 (1,801,599) Sewer Treatment 2,114,905 2,204,178 9,770,634 1,857,261 (7,913,373) Administrative/Non Div. 1,548,855 1,756,879 2,469,996 2,405,096 (64,900) Total 5,036,354 5,519,825 15,091,146 5,311,274 (9,779,872) Total Expenses 7,364,695 8,540,676 18,232,663 8,232,061 (10,000,602) Resource Allocation: Personal Services 1,743,112 1,740,254 1,817,444 1,860,937 43,493 Operating Expenses 3,167,844 2,965,229 3,221,116 3,201,902 (19,214) Capital Outlay 943,262 2,045,468 10,644,034 662,500 (9,981,534) Debt Service 1,396,577 1,396,041 1,421,581 2,014,769 593,188 Transfers 113,900 393,684 1,128,488 491,953 (636,535) Total Resource Allocation: 7,364,695 8,540,676 18,232,663 8,232,061 (10,000,602) Summary of Authorized Positions 2010-2011 2011-2012 Water Utility Public Utilities Director 0.50 0.50 Utility Plant Division Director 0.50 0.50 Special Projects Manager 0.50 0.50 Water Plant Superintendent 1.00 1.00 Conveyance Division Director 0.50 0.50 Utilities Collection/Distribution Operators 3.00 2.00 Cross Connection Administrator/GIS Technician 0.50 0.50 Sewer Utility Public Utilities Director 0.50 0.50 Utility Plant Division Director 0.50 0.50 Special Projects Manager 0.50 0.50 Wastewater Plant Superintendent 1.00 1.00 Conveyance Division Director 0.50 0.50 Wastewater/Water Operators 6.00 6.00 Utilities Collection/Distribution Operators 3.00 3.00 Heavy Equipment Operator 0.70 0.70 Heavy Equipment Operator(Part Time) 1.00 1.00 Wastewater/Water Operator-(Part Time) 4.00 4.00 Cross Connection Administrator/GIS Technician 0.50 0.50 24.70 23.70 115 Public Utilities Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Restricted 3,058,004 3,110,440 3,164,912 3,665,321 500,410 Operating Cash 516,553 1,195,260 1,289,771 1,845,755 555,983 Cash Forward 3,574,557 4,305,700 4,454,683 5,511,076 1,056,393 Revenues Grants (3,115) 251,359 1,282,000 0 (1,282,000) Inside City Charges 4,012,838 4,629,144 4,888,463 4,788,944 (99,519) Outside City Charges 2,535,814 2,865,540 3,096,943 3,034,007 (62,936) Cut-in-Fees 8,395 6,275 6,800 6,800 0 Service Charges 117,968 117,947 118,000 118,000 0 Delinquent Charges 173,595 205,472 210,000 210,000 0 Water iSewer Connection Charges 150,191 8,173 1,200 0 (1,200) Water Cross Connection 1,790 800 700 700 0 Water Impact Fees 25,045 0 Interest Earnings 14,820 159,143 80,950 76,550 (4,400) Miscellaneous 61,828 52,388 66,658 49,568 (17,090) Assessments 0 System Development Charges 27,187 120,569 88,307 70,880 (17,427) Financed Charges 8,195 0 13,500 13,500 0 Loan Proceeds 0 495,576 9,564,156 0 (9,564,156) Transfer from General Fund 1,146,916 0 Total Revenues 8,281,467 8,912,386 19,417,677 8,368,949 (11,048,728) Other Financing Sources 0 10,406 0 0 0 Total Resources 11,856,024 13,228,492 23,872,360 13,880,025 (9,992,335) Expenditures Water Production 700,459 1,161,580 1,147,633 864,792 (282,841) Sewer Treatment 2,114,905 2,204,178 9,770,634 1,857,261 (7,913,373) Distribution and Collection 1,885,272 2,233,237 3,616,291 1,797,196 (1,819,095) Non-Divisional 2,664,059 2,941,681 3,698,105 3,712,812 14,707 DIVISION TOTALS 7,364,695 8,540,676 18,232,663 8,232,061 (10,000,602) Other Financing Uses 185,629 233,133 128,621 0 (128,621) Restricted 3,110,440 3,164,912 3,665,321 3,745,010 79,689 Operating Cash 1,195,260 1,289,771 1,845,755 1,902,954 57,200 Ending Cash 4,305,700 4,454,683 5,511,076 5,647,964 136,888 Total Expenses and Cash 11,856,024 13,228,492 23,872,360 13,880,025 (9,992,335) Resource Allocation Personal Services 1,743,112 1,740,254 1,817,444 1,860,937 43,493 Operating Expenses 3,167,844 2,965,229 3,221,116 3,201,902 (19,214) Capital Outlay 943,262 2,045,468 10,644,034 662,500 (9,981,534) Debt Service 1,396,577 1,396,041 1,421,581 2,014,769 593,188 Transfers 113,900 393,684 1,128,488 491,953 (636,535) Totals 7,364,695 8,540,676 18,232,663 8,232,061 (10,000,602) 116 Water Utility Fund Purpose: The Water Production and Water Distribution Divisions operate and maintain four water treatment plants, eight potable water wells, and the distribution system to supply potable water and fire protection. Key Objectives: • To insure adequate quantity and quality of future water supplies throughout the service area through proper maintenance and planning • To protect the public health through compliance with local, state and federal regulatory requirements for drinking water standards • To maintain water supply and facilities to provide fire protection • To protect existing water facilities through accurate system mapping and data entry into the GIS system Issues, Trends and Highlights: • Over the last several years, water consumption dropped off fairly dramatically. A combination of factors, including conservation, the economic downturn, vacant apartments and mobile home parks, installation of private wells and retrofitting homes with water conserving plumbing fixtures may have accounted for the decreased water use. So far in FY 11, consumption appears to be leveling off. • The St. Johns River Water Management District continues to work on the 2010 Water Supply Plan. The draft plan has been delayed while water models are re- run and technical data evaluated. The plan may show Northeast Florida area as a potential Priority Water Caution Area with possible limits on withdrawals from the Floridian Aquifer. The City will continue working with other utilities and the District to determine potential effects on water supply allocations and costs. Workload Data Activity FY-09 FY-10 FY-11 FY-12 (est) (est) Million Gallons Treated 839 846 850 860 Miles of distribution system 102 102 102 102 maintained Number of Active Accounts 8,110 8,071 8,050 7,950 117 Sewer Utility Fund Purpose: The Sewer Collection and Sewer Treatment Divisions operate and maintain wastewater collection, transmission and treatment facilities. These facilities include the treatment plants, lift stations, force mains, gravity mains, services, and the effluent pumping system and outfall force mains which discharge to the St. Johns River. Biosolids, the treated product of wastewater treatment, are disposed of at Trail Ridge Landfill. Key Objectives: • To protect the environment and the public health by maintaining compliance with local, state and federal regulatory requirements • To maintain and improve facilities and equipment to extend the life of the system • To implement the Capital Improvement Program outlined in the Sewer Master Plan Update • To protect the system by continually updating sewer maps and data using the GIS system Issues, Trends and Highlights: • Construction of the Total Maximum Daily Load (TMDL) improvements to remove nitrogen are currently underway. The TMDL project includes upgrades to Wastewater Treatment Plant #1 to provide nitrogen removal, construction of a force main from Wastewater Treatment Plant #2 to Wastewater Treatment Plant #1, and abandonment of Wastewater Treatment Plant #2. Sludge treatment and odor control upgrades are under design. • DEP State Revolving Fund monies are being used to pay for the TMDL improvements at a reduced interest rate. • The operating budget will maintain current levels of service only, and maintain compliance with new and existing regulatory requirements. Workload Data Activity FY09 FY10 FY11 (est.) FY12 (est.) Millions of Gallons Treated 815 763 800 810 Miles of Sewer Lines Maintained 88 89 93 94 *Number of Lift Stations 32* 33* 33* 33* Maintained Sewer Services Maintained 7,463 7,466 7,453 7,565 *Includes storm water pump station. 118 Water Utility Fund Water Production Division Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 210,051 207,964 210,145 209,944 (201) Overtime 2,555 1,483 2,700 2,700 0 Special Pay 15,446 15,928 18,933 19,933 1,000 Sub-Total 228,052 225,375 231,778 232,577 799 Benefits FICA 16,509 16,415 17,754 17,792 38 Pension 27,728 31,655 38,346 52,691 14,345 Health and Life Insurance 19,794 19,751 22,260 29,321 7,061 Worker and Unemploy Comp 8,316 7,707 5,560 6,150 590 Sub-Total 72,347 75,528 83,920 105,954 22,034 Total Wages and Benefits 300,399 300,903 315,698 338,531 22,833 OPERATING EXPENSES Professional Services 5,912 7,445 12,000 10,000 (2,000) Contract Services 191,682 147,240 184,920 180,500 (4,420) Local Travel 158 865 700 700 0 Communications 970 1,192 1,680 1,400 (280) Postage 158 259 200 200 0 Utilities 109,478 104,629 119,780 119,000 (780) Rentals and Leases 1,073 1,952 2,660 1,880 (780) Insurance Repairs and Maintenance 21,140 8,875 14,460 14,441 (19) Printing and Publishing 723 1,006 1,300 1,300 0 Advertising and Promotions Other Current Charges 11,700 14,265 12,850 7,100 (5,750) Office Supplies 1,449 1,738 2,000 1,750 (250) Operating Supplies 28,322 34,814 35,547 38,640 3,093 Books,Training,Memberships 4,158 4,299 5,350 5,350 0 Total Operating Expenses 376,923 328,579 393,447 382,261 (11,186) CAPITAL OUTLAY Land Buildings Infrastructure Improvements 9,825 530,298 431,858 140,000 (291,858) Vehicles 12,000 Equipment 1,312 1,800 6,630 4,000 (2,630) Total Capital Outlay 23,137 532,098 438,488 144,000 (294,488) 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 700,459 1,161,580 1,147,633 864,792 (282,841) 119 Sewer Utility Fund Sewer Treatment Division Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 555,217 548,940 566,190 564,664 (1,526) Overtime 7,469 4,966 7,000 7,000 0 Special Pay 45,982 35,231 37,921 38,800 879 Sub-Total 608,668 589,137 611,111 610,464 (647) Benefits FICA 44,351 42,935 46,750 46,701 (49) Pension 71,228 82,853 100,414 137,730 37,316 Health and Life Insurance 57,370 58,216 65,482 73,175 7,693 Worker and Unemploy Comp 21,192 20,216 14,369 15,828 1,459 Sub-Total 194,141 204,220 227,015 273,435 46,420 Total Wages and Benefits 802,809 793,357 838,126 883,899 45,773 OPERATING EXPENSES Professional Services 40,647 1,571 7,000 7,000 0 Contract Services 203,975 196,274 298,499 243,000 (55,499) Local Travel 103 341 300 300 0 Communications 6,066 4,982 6,000 5,200 (800) Postage 152 1,487 2,000 800 (1,200) Utilities 514,902 500,510 527,200 486,200 (41,000) Rentals and Leases 2,658 3,882 3,900 3,600 (300) Insurance Repairs and Maintenance 94,178 76,951 60,590 58,462 (2,128) Printing and Publishing 7,912 948 1,000 1,000 0 Advertising and Promotions Other Current Charges 13,000 23,774 22,400 20,700 (1,700) Office Supplies 1,150 1,659 1,500 1,300 (200) Operating Supplies 119,216 119,532 128,232 125,900 (2,332) Books,Training,Memberships 3,601 3,633 4,900 4,900 0 Total Operating Expenses 1,007,560 935,544 1,063,521 958,362 (105,159) CAPITAL OUTLAY Land 4,757 Buildings Infrastructure Improvements 243,155 467,420 7,846,434 (7,846,434) Vehicles Equipment 61,381 3,100 22,553 15,000 (7,553) Total Capital Outlay 304,536 475,277 7,868,987 15,000 (7,853,987) DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 2,114,905 2,204,178 9,770,634 1,857,261 (7,913,373) 120 Water Utility Fund Water Distribution Division Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 207,661 211,076 215,236 171,535 (43,701) Overtime 18,840 16,221 13,000 17,000 4,000 Special Pay 15,209 16,189 16,263 14,263 (2,000) Sub-Total 241,710 243,486 244,499 202,798 (41,701) Benefits FICA 17,515 17,881 19,010 15,514 (3,496) Pension 30,143 32,348 39,275 43,051 3,776 Health and Life Insurance 27,567 26,779 30,311 26,020 (4,291) Worker and Unemploy Comp 10,582 10,228 7,451 6,796 (655) Sub-Total 85,807 87,236 96,047 91,381 (4,666) Total Wages and Benefits 327,517 330,722 340,546 294,179 (46,367) OPERATING EXPENSES Professional Services 327 130 1,000 500 (500) Contract Services 43,440 39,596 52,000 50,000 (2,000) Local Travel 1,270 399 800 800 0 Communications 5,369 4,024 4,000 4,000 0 Postage 14 63 50 50 0 Utilities 2,430 2,310 2,442 2,500 58 Rentals and Leases 2,340 3,750 3,745 3,745 0 Insurance Repairs and Maintenance 32,384 31,338 32,869 33,305 436 Printing and Publishing 965 637 800 800 0 Advertising and Promotions Other Current Charges Office Supplies 457 237 700 700 0 Operating Supplies 91,021 104,754 134,466 155,900 21,434 Books,Training, Memberships 2,277 2,446 2,100 1,800 (300) Total Operating Expenses 182,294 189,684 234,972 254,100 19,128 CAPITAL OUTLAY Land Buildings Infrastructure Improvements 146,583 120,000 200,000 80,000 Vehicles Equipment 2,867 7,480 70,257 (70,257) Total Capital Outlay 2,867 154,063 190,257 200,000 9,743 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 512,678 674,469 765,775 748,279 (17,496) 121 Sewer Utility Fund Sewer Collection Division Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 208,722 205,132 209,308 209,376 68 Overtime 6,533 7,435 6,000 6,000 0 Special Pay 16,818 20,908 18,000 18,000 0 Sub-Total 232,073 233,475 233,308 233,376 68 Benefits FICA 17,005 17,353 17,848 17,853 5 Pension 27,285 31,494 38,194 52,548 14,354 Health and Life Insurance 25,996 23,339 27,111 33,219 6,108 Worker and Unemploy Comp 10,028 9,611 6,613 7,331 718 Sub-Total 80,314 81,797 89,766 110,952 21,186 Total Wages and Benefits 312,387 315,272 323,074 344,328 21,254 OPERATING EXPENSES Professional Services 250 1,000 400 (600) Contract Services 323,033 246,034 247,190 270,000 22,810 Local Travel 1,063 1,403 800 800 0 Communications 2,291 2,097 2,560 2,020 (540) Postage 17 0 Utilities 57,022 51,581 59,100 59,100 0 Rentals and Leases 1,036 1,744 1,744 1,744 0 Insurance Repairs and Maintenance 30,695 28,360 28,530 28,973 443 Printing and Publishing 1,400 148 833 250 (583) Advertising and Promotions Other Current Charges 5,312 5,312 0 Office Supplies Operating Supplies 29,324 26,837 32,925 31,340 (1,585) Books,Training,Memberships 1,354 1,262 1,146 1,150 4 Total Operating Expenses 447,485 359,466 381,140 401,089 19,949 CAPITAL OUTLAY Land 140,957 Buildings Infrastructure Improvements 612,722 743,073 2,146,302 300,000 (1,846,302) Vehicles Equipment 3,500 3,500 Total Capital Outlay 612,722 884,030 2,146,302 303,500 (1,842,802) DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 1,372,594 1,558,768 2,850,516 1,048,917 (1,801,599) 122 Public Utilities Fund Administrative and Non- Divisional Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) OPERATING EXPENSES Professional Services 0 4,839 4,301 0 (4,301) Contract Services 786 285 2,500 500 (2,000) Local Travel Communications Postage Utilities Rentals and Leases Insurance 165,717 176,448 152,083 141,181 (10,902) Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges 0 14,538 16,500 16,500 0 Office Supplies Operating Supplies Books,Training,Memberships Internal Service Charges 987,079 955,846 972,652 1,047,909 75,257 Total Operating Expenses 1,153,582 1,151,956 1,148,036 1,206,090 58,054 DEBT SERVICE Utility Revenue Bonds-1996 Principal 21,506 21,506 25,806 29,468 3,662 Interest 34,791 33,662 32,395 21,327 (11,068) Other 882 882 885 1,432 547 Utility Revenue Bonds-2004 Principal 649,452 666,656 683,859 705,364 21,505 Interest 600,438 583,560 564,135 542,591 (21,544) Other 344 345 350 353 3 SRF 57,288 57,288 Utility Revenue 2010 new issues Principal 306,500 306,500 Interest 261,987 261,987 Suntrust-1999 Revenue Refunding Principal 70,830 74,107 77,001 79,587 2,586 Interest 18,334 15,323 12,150 8,872 (3,278) Other 0 0 0 0 0 Total Debt Service 1,396,577 1,396,041 1,396,581 2,014,769 618,188 TRANSFERS To General Fund 113,900 186,244 235,928 491,953 256,025 To General Fund-LOAN 207,440 892,560 0 (892,560) Total Transfers 113,900 393,684 1,128,488 491,953 (636,535) DIVISION TOTALS 2,664,059 2,941,681 3,673,105 3,712,812 39,707 123 ✓, f + VT mat e 124 Pension Funds Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Revenues: General Pension 1,533,392 1,728,014 1,782,769 2,122,019 339,250 Police Pension 863,467 1,098,696 1,054,726 1,232,311 177,585 Total Revenues 2,396,859 2,826,710 2,837,495 3,354,330 516,835 Expenses: General Pension 486,889 523,524 737,945 740,710 2,765 Police Pension 494,007 542,844 609,699 587,832 (21,867) Total Expenses 980,896 1,066,368 1,347,644 1,328,542 (19,102) Resource Allocation: Personal Services 0 0 0 0 0 Operating Expenses 980,896 1,066,368 1,347,644 1,328,542 (19,102) Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 980,896 1,066,368 1,347,644 1,328,542 (19,102) Summary of Authorized Positions 2010-2011 2011-2012 Pension * Plan Administrator- Duties currently under Finance Department 125 Pension Funds Purpose: The General Employee and Police Employee Pension Funds are funded by contributions from both the City and the employees. Some funding is also provided from Police supplemental benefits. These benefits are a result of casualty insurance premium tax monies collected by and received from the sate of Florida, in accordance with Florida State Statute, Chapter 185. Interest from investment earnings on Plan assets also assists in funding the Plan. The assets within these funds are held in trust for the future benefits of the employees and are directed by two separate pension boards. Key Objectives: • The funding objective for both plans is to establish and receive contributions, expressed as a percent of active member payroll, which will remain approximately level from year to year and will not have to be increased for future generations of citizens in the absence of benefit improvements. • To monitor the Plan's fund manager for compliance with the Plan's investment policy and recommend changes to the policy, if necessary, to assure the plan's participants and recipients that the benefits specified in the Plan will be available. • To keep the plan current as to compliance with IRS code requirements and any State or Federal changes. • To provide employees with an annual individual retirement benefit statement. Issues, Trends and Highlights: • Total Net Assets as of September 30, 2010 for the General Pension fund was $10,417,807. This represents an increase of$1,204,488 over 2009. • Total Net Assets as of September 30, 2010 for the Police Pension fund was $6,010,957. This represents an increase of$555,851 over 2009. • The City contributions to the General Pension Fund are projected to increase $275,747 in FY 2012. • The City contributions to the Police Pension Fund are projected to increase $141,877 in FY 2012. 126 General Employee Pension Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Cash Forward 8,383,162 9,310,203 10,556,632 11,601,456 1,044,824 Revenues Earnings on Investments 804,894 929,651 870,000 920,000 50,000 Employer Contributions 528,426 599,292 722,769 998,516 275,747 Employee Contributions 200,072 198,363 190,000 203,503 13,503 Other 708 0 Total Revenues 1,533,392 1,728,014 1,782,769 2,122,019 339,250 Other Financing Sources 41,939 Total Resources 9,916,554 11,080,156 12,339,401 13,723,475 1,384,074 Expenditures Benefits Paid Retirement Benefits 435,135 462,801 605,000 597,000 (8,000) Contribution Refunds 32,032 5,606 14,000 20,000 6,000 Subtotal 467,167 468,407 619,000 617,000 (2,000) Operating Expenses Professional Services 8,796 44,173 105,000 105,000 0 Contract Services 450 125 (325) Insurance 1,983 2,086 2,942 3,000 58 Printing 30 35 100 100 0 Office Supplies 500 500 0 Books,Training 1,637 1,464 2,200 5,000 2,800 Internal Service Charges 7,276 7,359 7,753 9,985 2,232 Subtotal 19,722 55,117 118,945 123,710 4,765 DIVISION TOTALS 486,889 523,524 737,945 740,710 2,765 Other Financing Uses 119,462 Ending Cash 9,310,203 10,556,632 11,601,456 12,982,765 1,381,309 Total Expenses and Cash 9,916,554 11,080,156 12,339,401 13,723,475 1,384,074 Resource Allocation Personal Services Operating Expenses 486,889 523,524 737,945 740,710 2,765 Capital Outlay Debt Service Transfers Total Resources 486,889 523,524 737,945 740,710 2,765 127 Police Employee Pension Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2008-2009 2009-2010 2010-2011 2011-2012 (Decrease) Cash Forward 5,576,869 5,955,962 6,094,725 6,539,752 445,027 Revenues Insurance Premium Tax Sec 185 86,433 88,806 88,500 88,500 0 Earnings on Investments 431,869 589,236 490,000 520,000 30,000 Employer Contributions 256,474 339,471 398,226 540,103 141,877 Employee Contributions 88,691 81,183 78,000 83,708 5,708 Other 0 Total Revenues 863,467 1,098,696 1,054,726 1,232,311 177,585 Other Financing Sources 9,633 Total Resources 6,449,969 7,054,658 7,149,451 7,772,063 622,612 Expenditures Benefits Paid Retirement Benefits 474,002 490,492 520,205 513,500 (6,705) Contribution Refunds 3,440 7,981 10,000 6,000 (4,000) Subtotal 477,442 498,473 530,205 519,500 (10,705) Operating Expenses Professional Services 9,746 38,650 70,025 55,000 (15,025) Contractual Services 0 Insurance 1,983 2,086 2,942 3,000 58 Printing 10 12 12 20 8 Office Supplies 180 180 0 Internal Service Charges 3,454 3,623 4,135 5,132 997 Books,Training 1,372 2,200 5,000 2,800 Subtotal 16,565 44,371 79,494 68,332 (11,162) Transfers DIVISION TOTALS 494,007 542,844 609,699 587,832 (21,867) Other Financing Uses 417,089 Ending Cash 5,955,962 6,094,725 6,539,752 7,184,231 644,479 Total Expenses and Cash 6,449,969 7,054,658 7,149,451 7,772,063 622,612 Resource Allocation Personal Services Operating Expenses 494,007 542,844 609,699 587,832 (21,867) Capital Outlay Debt Service Transfers Total Resources 494,007 542,844 609,699 587,832 (21,867) 128 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. 129 City of Atlantic Beach Schedule of Interfund Transfers Operating Budget Fiscal Year 2012 Transfer Transfer In Out General Fund From Water Utility 196,766 From Sewer Utility 295,187 From Sanitation Fund 260,095 From Convention Development Tax Fund 72,000 Local Option Gas Tax Fund To Storm Water Utility Fund 33,000 To Debt Service 71,000 Half Cent Sales Tax Fund Governmental Capital Projects Fund 500,000 To Storm Water Utility Fund 230,000 Debt Service Fund From Local Option Gas Tax Fund 71,000 Convention Development Tax Fund To General Fund 72,000 Water Utility Fund To General Fund 196,766 Sewer Utility Fund To General Fund 295,187 Sanitation Fund To General Fund 260,095 Governmental Capital Projects Half Cent Sales Tax Fund 500,000 Storm Water Utility From Half Cent Sales Tax Fund 230,000 From Local Option Gas Tax Fund 33,000 Total Transfers 1,658,048 1,658,048 Sanitation Water Utility Debt Service Jr Sewer Utility General Fund Gas Tax Capital Storm Water Projects Half Cent /� Sales Tax 130 City of Atlantic Beach Schedule of Available Cash Balances Major Funds FY-2012 FY-2012 Utility Rate Reserve for Utility Total Remaining Projected 25%Operating Stabilization Customer In Trust or Renewal and Debt Service Restricted Available Ending Balance Reserve Fund Deposits Designated Replacement Reserve Cash Cash General Fund 4,823,259 2,667,660 300,000 2,967,660 1,855,599 Convention Development Tax 17,277 0 17,277 Gas Tax 108,954 0 108,954 1/2 Cent Sales Tax 77,880 0 77,880 Building Department 59,690 65,584 65,584 -5,894 Public Utilities 5,647,964 988,698 400,000 522,605 500,000 1,333,707 3,745,010 1,902,954 Storm Water Utility 1,097,893 168,791 161,335 330,126 767,767 Sanitation 696,153 446,347 446,347 249,806 Debt Service 72,234 72,234 72,234 0 Miscellaneous funds 137,961 134,594 134,594 3,367 Pension Trust Funds 20,166,996 20,166,996 20,166,996 0 Totals 32,906,261 4,337,080 400,000 522,605 20,601,590 500,000 1,567,276 27,928,552 4,977,709 w LO o Reset Form Print Form CERTIFICATION OF FINAL TAXABLE VALUE DR-422 ti Rn .s1 Rule 1zt7ER91-14 err wt ,r 41 Florida Administrative Code ttf Ill:4'I:R'Ui: Eff.05/11 Year: 201 1 County; Duval is VAB still in session [Yes No Principal Authority Check type t - School District J County 4/ Municipality Atlantic Beach Independent Special District Water Management District Taxing Authority: check type : p Principal Authority MSTU Atlantic Beach Dependent Special District I Water Management District Basin SECTION I : COMPLETED BY PROPERTY APPRAISER 1. Current year gross taxable value from Line 4,Form DR-420 $ 1,251,706,1 58 (1) Final current year gross taxable value from Form DR-403 Series 5 1,241,289,94 Percentage of change in taxable value(Lure 2 divided by Lure 1,minus 1,multiplied by 100) '' 00 r. James 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, siGN Signature of Property Appraiser: Date: HERE Overton SECTION i BY TAXING 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) 4a. County or municipal principal taxing authority 3.3285 per$1,000 (4a) 4b. Dependent special district - - per$1,000 (4b) 4c. Municipal service taxing unit(MSTU) per$1,000 (4c) 4d. Independent Special District per$1,000 (4d) 4e. School district Required Local Effort per$1,000 (4e) Capital Outlay per$1,000 Discretionary Operating per$1,000 Discretionary Capital Improvement per$1,000 Critical Capital Outlay or Critical Operating per$1,000 Additional Voted Millage per$1,000 4f. Water management district District Levy per$1,000 (4f) Basin per$1,000 Are you going to adjust adopted millage ? YES NO If No,STOP HERE,Sign and Submit. 132 Continued on page 2 Taxing Authority: DR-422 R.5411 Atlantic Beach Page 2 COUNTIES,MUNICIPALITIES,SCHOOLS,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 y (s) (Line 1 multiplied by Line 4a,4e,or 4f as 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 INDEPENDENT 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.) 7 Unadjusted gross ad valorem proceeds $ (7) (Line I 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 39 ) 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 rillages Taxing Authority Certification comply with the provisions of s,200.065 and the provisions of either s.200.071 or s. 200.081,F.S.. J Signature of Chief Administrative Officer; Date 10/04/2011 Title: Contact Name and Contact Title» City Manage Nelson Van Liere H Mailing Addr ss: Physical Address R 800 Semin le Road 800 Seminole Road,Atlantic Beach Fl,32233 City,State,Zip: Phone Number» Fax Number: Atlantic Beach,Florida,32233 904-247-5807 904-247-5817 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 Seeid separately if the DR-487 was previously sent to the Department. Florida Department of Revenue Property Tax Oversight-TRIM Section P. 0.Box 3000 Tallahassee, Florida 32315-3000 All taxing authorities must complete Line 4,millages adopted by resolutionlordinance 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 B 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. All forms for taxing authorities are available on our website at 133 httlxildar.myflo lda err Lmmax.htm1 City of Atlantic Beach, Florida Schedule of Capital Outlay Fiscal Year 2011/2012 Land, Equipment, Buildings & Computers & Infrastructure Software Vehicles Total City Administration Information Technology Desktops and Laptops $10,000 $10,000 New Enterprise Application Server 102,000 102,000 Server- Document Archive 15,000 15,000 Server- Utilities 10,000 10,000 Server- Domain Controller 10,000 10,000 Network Upgrades 7,000 7,000 Chambers Phone System 5,000 5,000 Total City Administration 159,000 159,000 General Government Energy Grants Retrofit HVAC Systems $190,414 190,414 New Hybrid Vehicle Upgrades(5) $35,110 35,110 Capital Projects New Police Building Construction 4,336,328 4,336,328 Total General Government 4,526,742 35,110 4,561,852 Public Safety Police Administration Copier 12,000 12,000 Florida Contraband Forfeiture Surveillance Equipment 4,000 4,000 Lifeguards Towers 6,000 6,000 Code Enforcement Truck 15,000 15,000 Total Public Safety 37,000 37,000 Public Works Streets Division Mowers(2) 22,000 22,000 Truck 15,000 15,000 Local Option Gas Tax Sidewalks& Curbs 25,000 25,000 Sanitation 30 Yard Roll-Off Container 5,200 5,200 Stormwater East Coast Drive Drainage Improvements 50,000 50,000 Hydro Seeder 7,000 7,000 Total Public Works 75,000 34,200 15,000 124,2004 City of Atlantic Beach, Florida Schedule of Capital Outlay Fiscal Year 2011/2012 Land, Equipment, Buildings & Computers & Infrastructure Software Vehicles Total Parks and Recreation Maintenance Howell Park Bridges $25,000 $25,000 Bull Park Playground Equipment 40,000 40,000 Total Parks and Recreation 65,000 65,000 Water Utility Water Production Rehab Interior of Elevated Tank# 1 40,000 40,000 Rehab Interior of Ground Storage Tank at WP#2 40,000 40,000 Recoat Ground Storage Tanks at Water Plant#3(2) 60,000 60,000 Chlorinator at WTP# 1 4,000 4,000 Water Distribution Water Main on 12th St. Between Ocean Dr. & Beach Ave. 60,000 60,000 Water Main on Ocean Blvd. Between 14th St. & 15th St. 140,000 140,000 Total Water Utility 340,000 4,000 344,000 Sewer Utility Sewer Collection Rehab Sewer in Area B 300,000 300,000 Tapping Machine 3,500 3,500 Sewer Treatment Sludge Roll On/Roll Off Container 15,000 15,000 Total Sewer Utility 300,000 18,500 318,500 Grand Total $5,306,742 $252,700 $50,110 $5,609,552 135 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. 136 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.) 137 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. 138 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. 139 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. 140 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. 141 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. 142 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. 143 r fti 4 144 City of Atlantic Beach Long-Term Financial Plan f .l u V . -- Z, 14 01219 Fiscal Year 2011-2012 145 City of Atlantic Beach Long Term Financial Plan Projection Summary General Fund Actual Actual Estimate Budget Proj. Proj. Proj. Proj. Proj. Proj. Proj. Proj. Proj. FY-09 FY-10 FY-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 Cash Balance Forward 5,506,925 2,858,043 3,981,530 4,823,259 4,823,259 4,702,586 4,719,099 4,669,484 4,748,230 4,758,597 4,773,304 4,795,653 4,872,298 Revenues Taxes 5,251,069 5,387,056 5,215,415 5,203,708 5,359,730 5,520,430 5,685,949 5,856,431 6,032,025 6,212,884 6,399,166 6,591,033 6,788,654 Licenses and Permits 907,771 920,033 950,945 950,770 979,193 1,008,467 1,038,617 1,069,669 1,101,651 1,134,590 1,168,515 1,203,456 1,239,442 Intergovernmental Revenues 1,676,512 1,450,744 1,500,905 1,515,943 1,572,481 1,631,158 1,692,054 1,755,256 1,820,852 1,888,932 1,959,593 2,032,933 2,109,055 Charges for Services 2,184,036 2,106,402 2,147,474 2,277,248 2,345,039 2,414,855 2,486,758 2,560,810 2,637,075 2,715,620 2,796,514 2,879,825 2,965,628 Fines and Forfeitures 86,682 111,162 75,035 72,400 74,572 76,809 79,113 81,487 83,931 86,449 89,043 91,714 94,466 Miscellaneous Revenues 61,168 207,083 148,328 120,524 142,497 144,360 146,911 149,202 155,636 157,357 161,162 164,309 153,606 Interfund Transfers 366,700 638,848 1,381,007 824,048 903,663 937,130 971,856 1,007,888 1,045,277 1,084,073 1,124,330 1,166,104 1,209,453 Total Revenues 10,533,938 10,821,328 11,419,109 10,964,641 11,377,176 11,733,209 12,101,259 12,480,743 12,876,447 13,279,906 13,698,322 14,129,374 14,560,305 Other Financing Sources 23,931 Total Resources 16,040,863 13,703,302 15,400,639 15,787,900 16,200,434 16,435,795 16,820,358 17,150,226 17,624,677 18,038,503 18,471,627 18,925,027 19,432,602 Expenditures by Department Governing Body 41,585 42,764 41,876 41,986 42,206 42,433 42,666 42,907 43,156 43,412 43,675 43,947 44,227 City Administration 2,474,243 2,236,513 2,479,158 2,651,068 2,713,456 2,782,115 2,876,487 2,941,665 3,031,748 3,121,837 3,233,038 3,332,459 3,420,215 Planning and Zoning 202,960 197,317 215,305 200,429 207,552 212,621 219,407 226,417 235,158 241,139 248,868 256,854 265,105 Public Safety 4,590,349 4,296,664 4,583,977 4,866,955 5,129,653 5,284,435 5,460,832 5,629,745 5,834,470 6,012,355 6,209,282 6,401,831 6,566,389 Public Works-Streets 1,454,048 1,450,059 1,563,234 1,610,416 1,764,026 1,727,999 1,843,619 1,809,941 1,915,023 1,961,924 2,018,706 2,044,432 2,108,168 Parks and Recreation 1,090,872 1,013,527 1,120,233 1,129,920 1,153,332 1,154,443 1,189,699 1,227,141 1,265,809 1,326,745 1,346,991 1,379,594 1,423,600 General Government 2,994,350 484,928 573,597 463,867 487,622 512,650 518,164 524,180 540,715 557,787 575,413 593,613 612,406 Total Expenditures 12,848,407 9,721,772 10,577,380 10,964,641 11,497,848 11,716,696 12,150,875 12,401,997 12,866,079 13,265,199 13,675,974 14,052,730 14,440,109 Revenues Less Expenditures -2,314,469 1,099,556 841,729 0 -120,672 16,513 -49,615 78,746 10,368 14,707 22,349 76,645 120,196 Other Financing Uses 334,413 Total Cash Reserves 2,858,043 3,981,530 4,823,259 4,823,259 4,702,586 4,719,099 4,669,484 4,748,230 4,758,597 4,773,304 4,795,653 4,872,298 4,992,493 Restricted Cash 2,760,836 2,643,232 2,800,345 2,967,660 3,051,487 3,132,952 3,227,243 3,314,458 3,409,697 3,508,062 3,609,661 3,714,606 3,823,012 Unrestricted Cash 97,207 1,338,298 2,022,914 1,855,598 1,651,099 1,586,147 1,442,240 1,433,771 1,348,901 1,265,242 1,185,992 1,157,691 1,169,481 Total Exp.&Cash Reserves 16,040,863 13,703,302 15,400,639 15,787,900 16,200,434 16,435,795 16,820,358 17,150,226 17,624,677 18,038,503 18,471,627 18,925,027 19,432,602 Resource Allocation Personal Services 6,698,347 6,396,388 6,710,616 7,432,223 7,650,897 7,897,219 8,151,857 8,415,109 8,687,280 8,968,691 9,259,672 9,560,567 9,871,733 Operating 3,144,996 2,976,541 3,290,764 3,238,418 3,355,051 3,434,587 3,557,115 3,642,724 3,751,506 3,863,557 3,978,974 4,097,859 4,220,315 Capital Outlay 434,048 260,305 444,000 294,000 491,900 384,890 441,902 344,164 427,293 432,951 437,328 394,304 348,061 Transfers Out 2,571,016 88,538 132,000 0 0 0 0 0 0 0 0 0 0 Ital Expenditures 12,848,407 9,721,772 10,577,380 10,964,641 11,497,848 11,716,696 12,150,875 12,401,997 12,866,079 13,265,199 13,675,974 14,052,730 14,440,109 CT City of Atlantic Beach Total Revenues and Expenditures General Fund 16 - 14 12 10 8 6 4 2 0 C°a h RN fir' 1\1` 43 43 h (15 =Salary 'Operating =Capital =Transfers —0—Revenues 147 CITY OF ATLANTIC BEACH Long Term Financial Plan Financial Projection Summary Gas Tax Fund Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj FY-09 FY-10 FY-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 Cash Balance Forward 220,075 222,381 76,633 77,342 108,954 144,686 183,309 253,371 265,193 287,520 320,820 365,575 422,283 Revenues Local Option Gas Taxes 466,220 462,688 465,000 471,612 481,044 490,665 500,478 510,488 520,698 531,112 541,734 552,569 563,620 Interest Earnings 671 2,895 900 1,000 2,724 3,617 4,583 6,334 6,630 7,188 8,021 9,139 10,557 Other Revenues Total Revenue 466,891 465,583 465,900 472,612 483,768 494,282 505,061 516,822 527,328 538,300 549,754 561,708 574,177 Expenses Operating 178,750 117,059 228,691 312,000 269,000 269,000 310,000 369,000 369,000 369,000 369,000 369,000 369,000 Capital 0 0 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Transfers 259,500 491,500 211,500 104,000 154,036 161,659 100,000 111,000 111,000 111,000 111,000 111,000 111,000 Total Expenses 438,250 608,559 465,191 441,000 448,036 455,659 435,000 505,000 505,000 505,000 505,000 505,000 505,000 Net Change in Cash Balance 28,641 -142,976 709 31,612 35,732 38,623 70,061 11,822 22,328 33,300 44,754 56,708 69,177 Net Change in Working Capital 26,335 2,772 Ending Cash Balance 222,381 76,633 77,342 108,954 144,686 183,309 253,371 265,193 287,520 320,820 365,575 422,283 491,460 Restricted 222,381 76,633 77,342 108,954 144,686 183,309 253,371 265,193 287,520 320,820 365,575 422,283 491,460 Designated Unrestricted 0 0 0 0 0 0 0 0 0 0 0 0 0 cc City of Atlantic Beach Total Revenues and Expenditures Gas Tax Fund 700 C E 600 500 400 A. 300 200 100 1 r 0 _ , .e ,,N•z• „NeN e e cz.NN ,N43 CZtS*43 'P ' t Ntb 'e5 .,tv.z z.rvis' .41, .kele -0 41° -4,41# Alf 4:11 41' .41° -0 -1,1° 4.1" --0 —Operating =Capital =Transfers Revenues 149 CITY OF ATLANTIC BEACH Long Term Financial Plan Financial Projection Summary Sanitation Utility Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj FY-09 FY-10 FY-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 Cash Balance Forward 339,387 525,931 607,681 682,242 696,153 703,719 701,181 706,518 720,574 544,257 574,535 616,368 670,862 Revenues Charges For Services 1,791,797 1,772,172 1,770,000 1,770,000 1,840,800 1,914,432 2,010,154 2,110,661 2,216,194 2,327,004 2,443,354 2,565,522 2,693,798 Commercial Franchise Fees 22,500 26,697 23,500 23,500 23,500 23,500 23,500 23,500 23,500 23,500 23,500 23,500 23,500 Construction Debris/Misc -4,069 0 0 0 0 0 0 0 0 0 0 0 Grant Proceeds/Fema Interest Earnings 1,043 22,306 11,000 11,000 13,923 14,074 14,024 14,130 14,411 10,885 11,491 12,327 13,417 Total Revenue 1,811,271 1,821,175 1,804,500 1,804,500 1,878,223 1,952,006 2,047,677 2,148,292 2,254,106 2,361,389 2,478,345 2,601,349 2,730,715 Expenses Personal Services 25,599 26,406 20,182 24,630 25,548 26,592 27,680 28,813 29,992 31,221 32,500 33,832 35,219 Operating 1,484,549 1,436,426 1,452,738 1,500,664 1,572,012 1,646,817 1,725,248 1,807,483 1,893,710 1,984,123 2,078,928 2,178,342 2,282,591 Capital 5,600 0 4,500 5,200 5,200 5,200 5,200 5,200 205,200 5,200 5,200 5,200 5,200 Debt 0 0 0 0 0 0 0 0 0 0 0 0 0 Transfers 247,800 245,164 252,519 260,095 267,898 275,935 284,213 292,739 301,521 310,567 319,884 329,481 339,365 Total Expenses 1,763,548 1,707,996 1,729,939 1,790,589 1,870,657 1,954,544 2,042,341 2,134,235 2,430,423 2,331,111 2,436,512 2,546,855 2,662,375 Net Change in Cash Balance 47,723 113,179 74,561 13,911 7,566 -2,537 5,336 14,056 -176,318 30,279 41,832 54,494 68,340 Net Change in Working Capital 138,821 -31,429 Ending Cash Balance 525,931 607,681 682,242 696,153 703,719 701,181 706,518 720,574 544,257 574,535 616,368 670,862 739,202 Restricted 439,487 426,999 431,360 446,347 466,364 487,336 509,285 532,259 556,306 581,478 607,828 635,414 664,294 Unrestricted 86,444 180,682 250,882 249,806 237,354 213,845 197,233 188,315 -12,049 -6,942 8,540 35,448 74,908 r cn O City of Atlantic Beach Total Revenues and Expenses Sanitation Fund 3,044 2,500 2,000 1,500 1,000 500 0 ■Personal Services ■Operating 1011 Capital =Transfers -+- Revenues 151 CITY OF ATLANTIC BEACH Long Term Financial Plan Financial Projection Summary Storm Water Utility Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj FY-09 FY-10 FY-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 Cash Balance Forward 2,524,301 4,190,992 2,438,727 1,070,111 1,097,893 1,090,714 1,040,291 557,962 760,132 795,640 1,163,305 1,544,923 1,940,931 Revenues Charges for Services Storm Water Fees 500,126 507,513 508,124 698,200 819,146 843,720 965,432 994,395 1,024,227 1,054,954 1,086,602 1,119,200 1,152,776 Total Charges for Services 500,126 507,513 508,124 698,200 819,146 843,720 965,432 994,395 1,024,227 1,054,954 1,086,602 1,119,200 1,152,776 Grant Proceeds 32,328 Interest Earnings 9,213 90,688 19,000 11,000 21,635 21,814 20,806 11,159 15,203 15,913 23,266 30,898 38,819 Transfer In-Gas Tax 186,000 423,000 143,000 33,000 82,000 91,000 100,000 111,000 111,000 111,000 111,000 111,000 111,000 Transfer In-1/2 Cent Tax 257,500 230,000 240,000 205,000 155,000 180,000 180,000 205,000 205,000 205,000 205,000 Transfer In-General Fund 1,424,100 Other Revenues 19,403 -12 Total Revenue 2,428,670 1,021,189 670,124 972,200 1,162,781 1,161,535 1,241,238 1,296,554 1,330,429 1,386,866 1,425,868 1,466,099 1,507,595 Expenses Personal Services 275,644 276,181 246,334 241,940 246,901 254,958 263,289 271,904 280,813 290,027 299,556 309,414 319,610 Operating 402,085 374,132 490,160 433,223 446,220 459,606 473,394 487,596 502,224 517,291 532,810 548,794 565,258 Capital 369,145 2,501,190 494,207 57,000 265,000 285,000 775,000 123,000 300,000 0 0 0 0 Debt 212,481 212,350 213,541 212,255 211,839 212,393 211,884 211,884 211,884 211,884 211,884 211,884 211,884 Transfers Total Expenses 1,259,355 3,363,853 1,444,242 944,418 1,169,960 1,211,957 1,723,567 1,094,384 1,294,921 1,019,202 1,044,250 1,070,092 1,096,752 Net Change in Cash Balance 1,169,315 -2,342,664 -774,118 27,782 -7,179 -50,423 -482,329 202,170 35,509 367,665 381,618 396,007 410,843 Net Change in Working Capital -497,376 -590,399 594,498 Ending Cash Balance 4,190,992 2,438,727 1,070,111 1,097,893 1,090,714 1,040,291 557,962 760,132 795,640 1,163,305 1,544,923 1,940,931 2,351,774 Restricted 390,877 384,023 405,569 390,236 394,725 400,086 405,616 411,320 417,204 423,274 429,537 435,997 442,662 Designated Unrestricted 3,800,115 2,054,704 664,543 707,657 695,988 640,205 152,346 348,812 378,436 740,031 1,115,387 1,504,934 1,909,112 L N City of Atlantic Beach Total Revenues and Expenditures Storm Water Utility 4 0 3 2 411111111trrial' 0 N �ti y Nn) h?` 4) hC° N b RI:13 Q Arm ,�O r� Ar19' fi 419 =Salary =Operating =Capital II=Debt =Transfers Revenues 153 CITY OF ATLANTIC BEACH Long Term Financial Plan Financial Projection Summary 1/2 Cent Discretionary Sales Tax Fund Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj FY-09 FY-10 FY-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 Cash Balance Forward 997,262 720,685 348,168 161,668 77,880 101,674 264,998 454,208 674,961 873,003 1,063,275 1,270,944 1,536,563 Revenues Tax Proceeds 629,680 611,206 635,000 645,712 658,626 671,799 685,235 698,939 712,918 727,177 741,720 756,555 771,686 Interest 2,038 13,059 6,000 500 1,168 1,525 3,975 6,813 10,124 13,095 15,949 19,064 23,048 Grant Proceeds/Other Misc. Total Revenue 631,718 624,265 641,000 646,212 659,794 673,324 689,210 705,753 723,043 740,272 757,669 775,619 794,734 Expenses Operating Expenses 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 Capital 89,923 29,500 40,000 40,000 40,000 40,000 Transfer to Capital Projects Fund 330,000 1,000,000 798,000 500,000 Transfer to Stormwater Utility 257,500 230,000 240,000 205,000 155,000 180,000 180,000 205,000 205,000 205,000 205,000 Transfer to Debt Service 276,000 185,000 185,000 185,000 185,000 185,000 185,000 185,000 185,000 Total Expenses 677,423 1,000,000 827,500 730,000 636,000 510,000 500,000 485,000 525,000 550,000 550,000 510,000 510,000 Net Change in Cash Balance -45,705 -375,735 -186,500 -83,788 23,794 163,324 189,210 220,753 198,043 190,272 207,669 265,619 284,734 Net Change in Working Capital -230,872 3,218 Ending Cash Balance 720,685 348,168 161,668 77,880 101,674 264,998 454,208 674,961 873,003 1,063,275 1,270,944 1,536,563 1,821,297 Restricted 0 0 0 0 0 0 0 0 0 0 0 0 0 Designated Unrestricted 720,685 348,168 161,668 77,880 101,674 264,998 454,208 674,961 873,003 1,063,275 1,270,944 1,536,563 1,821,297 -P City of Atlantic Beach Total Revenues and Expenditures Half Cent Sales Tax 1 ,200 1 ,000 800 600 U) -0 400 200 0 (Zte(b ° r\C)1 4Z01\% .Z#1\1#4;'‘113 e C1043 e t■<\ (g\473 toil" .4% 410 4111 Ale Ale 410 j1/441e Arie 411 41/ 4.1# Ale =Transfers =Operating mCapital -+-Revenues 155 CITY OF ATLANTIC BEACH Long Term Financial Plan Financial Projection Summary Water and Sewer Utility Combined Summary Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj FY-09 FY-10 FY-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 Cash Balance Forward 3,574,557 4,305,700 4,454,683 5,511,076 5,647,964 5,594,508 5,230,423 5,050,149 5,000,966 4,291,874 3,754,978 3,632,768 3,359,817 Revenues Charges For Services 6,548,652 7,494,684 7,985,406 7,822,951 8,057,640 8,299,369 8,548,350 8,804,800 9,068,944 9,341,013 9,527,833 9,718,390 9,912,757 Assessments/Impact Fees 173,804 100,618 81,807 64,380 63,736 63,099 62,468 61,843 61,225 60,612 60,006 59,406 58,812 Other Revenues 1,559,011 1,317,084 11,350,464 481,618 479,680 471,774 460,636 449,045 440,293 428,029 412,541 401,867 393,567 Total Revenue 8,281,467 8,912,386 19,417,677 8,368,949 8,601,055 8,834,242 9,071,453 9,315,689 9,570,462 9,829,654 10,000,380 10,179,663 10,365,137 Expenses Personal Services 1,743,112 1,740,254 1,817,443 1,860,937 1,932,940 2,010,547 2,091,302 2,175,332 2,262,772 2,353,762 2,448,447 2,546,978 2,649,515 Operating 3,167,854 2,965,229 3,221,117 3,201,902 3,315,417 3,433,320 3,555,805 3,683,075 3,815,345 3,952,841 4,095,798 4,244,470 4,399,121 Capital 943,262 2,045,468 10,644,034 662,500 759,000 1,080,000 995,000 870,000 1,535,000 1,370,000 855,000 910,000 455,000 Debt 1,396,577 1,396,041 1,421,581 2,014,769 2,008,346 2,010,098 1,918,685 1,917,892 1,919,121 1,912,740 1,915,048 1,910,536 1,908,221 Transfers 113,900 393,684 1,128,488 491,953 638,809 664,361 690,935 718,573 747,316 777,208 808,297 840,629 874,254 Total Expenses 7,364,705 8,540,676 18,232,663 8,232,061 8,654,512 9,198,327 9,251,727 9,364,872 10,279,554 10,366,551 10,122,590 10,452,613 10,286,110 Net Change in Cash Balance 916,762 371,710 1,185,014 136,888 -53,456 -364,085 -180,274 -49,183 -709,091 -536,897 -122,210 -272,951 79,027 Net Change Working Capital -185,629 -222,727 -128,621 0 0 0 0 0 0 0 0 0 0 Ending Cash Balance 4,305,690 4,454,683 5,511,076 5,647,964 5,594,508 5,230,423 5,050,149 5,000,966 4,291,874 3,754,978 3,632,768 3,359,817 3,438,843 Restricted 3,150,470 3,127,091 3,665,321 3,745,011 3,828,104 3,883,370 3,940,824 4,000,558 4,062,671 4,127,266 4,194,448 4,264,332 4,337,035 Designated 0 0 0 0 0 0 0 0 0 0 0 0 0 Unrestricted 1,155,220 1,327,592 1,845,755 1,902,953 1,766,403 1,347,053 1,109,325 1,000,408 229,203 -372,288 -561,681 -904,516 -898,192 CT City of Atlantic Beach Total Revenues and Expenses Public Utilities 25 - a 20 15 /1\ 10 0 NQ Nr. N"b N' NC) K tic' N°3 eP ■Personal Services mOperating Expenses imiDebt Service L1Transfers rCapitalOutlay —$—Revenue 157 -~ 1� 0V - ..AV/ 158 GLOSSARY Ad valorem Tax - a tax levied on the assessed value, net of any exemptions, of real or personal property. This is commonly referred to as "property tax". Adopted Budget-The financial plan of revenues and expenditures for a fiscal year(October 1 - September 30 ) as approved by the City Commission. Amendment- A change to the adopted budget which may increase or decrease a fund total. Appropriation-A specific amount of funds authorized by the City Commission to which financial obligations and expenditures may be made. Assessed Value-A value established by the property appraiser for all real or personal property for use as the base for levying property taxes. Bond - A written promise to pay a sum of money on a specific date at a specific interest rate as detailed in a bond ordinance. Bond Covenants - An agreement between the City and lenders which specifies a payment schedule, terms, security,pledges,use of funds and reserves to be held. Budget Calendar-The schedule of key dates for the process of adopting and executing an adopted budget. Budget Document-The official written statement of the annual fiscal year financial plan for the City as presented by the City Manager. Budget Hearing-The public hearing conducted by the City Commissioners to consider and adopt the annual budget. Budget Message-A brief written statement presented by the City Manager to explain the principal budget issues and to provide policy recommendations to the City Commissioners. Capital Improvement Plan-A plan for capital expenditures to be incurred each year over a fixed number of years. The plan sets forth each capital project and identifies the expected beginning and ending year for each project and the amount to be expended in each year and a method of funding for those projects. Capital Needs - The identification of public facilities needed within the community. 159 Capital Outlay - Expenditures that result in the addition of a capital asset ( fixed asset costing $1,000 or more with useful life of greater than one year). Capital Projects-The acquisition,construction or improvement of designated fixed assets such as land and buildings. Cash Reserves-Moneys either restricted or designated which are set aside in a fund and which are appropriated to ensure sufficient cash is available for the following fiscal year. City Commissioner-The governing body of the City of Atlantic Beach composed of five elected officials. The duties and responsibilities of the Commission are established by Florida Statutes and the City's Code of Ordinances. City Manager- The chief administrative officer of the City appointed by the City Commission. Contingency-A budgetary reserve to provide for emergency or unanticipated expenditures during the fiscal year. Contracting Out - Legal agreement whereby the City pays a private business or individual to provide the public with a service or product. Credit Ratings-An independent rating service's evaluation of the credit worthiness of notes and bonds. Ratings influence the cost of borrowing funds. Debt - Funds owed as a result of borrowing. Debt Service-The expense of retiring such debt as loans and bond issues. It includes principal and interest payments, and payment for the paying agents, registrars and escrow agents. Debt Service Reserve - Moneys set aside to ensure that funds will be available in the event that pledged revenues fall short of expectations. Deficit - The excess of expenditures over revenues during a fiscal year. Department - A basic organizational unit of the City which is functionally unique in its service delivery. Depreciation - The periodic expiration of an asset's useful life. Depreciation is a requirement in the proprietary fund types including the Enterprise and Internal Service Funds. Encumbrance - The commitment of appropriated funds to purchase an item or service. Enterprise Fund -A governmental accounting fund in which the services provided are financed and operated similarly to those of a private business enterprise, i.e., to be self supporting through 160 user charges or other fees. Expenditure - Decrease in fund financial resources for the procurement of assets or the cost of goods and/ or services received. Final Millage - The tax rate adopted in the final public hearing of a taxing authority. Fiscal Year- The annual budget year for the City which runs from October 1 through September 30. The abbreviation to designate fiscal year is "FY". Franchise Agreement- Agreement between the City and a provider of public services, such as cable television or garbage collection,which imparts certain standards on the company and provides for the payment of franchise fees to the City. Fund-A fiscal and accounting entity with a self balancing set of accounts recording cash and other financial resources,together with all related liabilities and residual equities or balances,and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Fund Balance - The excess of fund assets over fund liabilities. These unspent funds can be included as revenues in the following year's budget. A negative fund balance is sometimes referred to as a deficit. General Fund - The governmental accounting fund supported by ad valorem property taxes, licenses and permits, service charges, and other general revenues to provide city-wide operating services. This may be referred to as the Operating Fund. General Obligation Bond-A bond secured by the pledge of the issuing jurisdiction's full faith, credit and taxing authority and is voter approved. Grant-A contribution of assets(usually cash)by one governmental unit or other organization to another made for a specific purpose. Impact Fee - Monetary payments made by builders or developers to defray the public cost of providing infrastructure capital to a development. Infrastructure-Public support structures such as roads,street lighting,water and sewer lines and storm drainage. Intergovernmental Revenue-Revenue received from another governmental unit for a specific purpose. Levy - To impose taxes, special assessments, or service charges. Another term for a millage rate. 161 License or Permit Fee - A charge for specific items as required or approved by local and state regulations for example, building permits and mobile home licenses. Line - Item Budget - A budget that lists each account category separately along with the dollar amount budgeted for each account, such as office supplies, overtime or buildings. Long Term Debt. - Debt with the maturity date being more than one year after issuance. Mandate - Any responsibility, action or procedure that is imposed by one government entity on another through constitutional, legislative, administrative, executive or judicial action as a direct order or that is required as a condition of aid. Matching Requirement - A jurisdictions contribution to a project or function required by a grantor. Matching requirements are frequently imposed as a proportionate share of the overall contribution. Mill or Millage Rate-( 1 / 1,000)of one dollar,used in computing taxes by multiplying the rate times the taxable value divided by 1,000. Example:millage rate of 3.71 per thousand;taxable value of$50,000=$50,000 divided by 1,000= $50 multiplied by 3.71 = 185.5. Non-Departmental Expenditures - Expenditures which benefit all or a portion of City departments, such as property and liability insurance. Object Code-An account to which an expenditure or expense is recorded in order to accumulate and categorize the various types of payments that are made by governments. Certain object codes are mandated by the Uniform Accounting System chart of accounts. Operating Expenditures - Also known as Operating and Maintenance Costs, these are the expenses of the day to day operations which exclude capital costs, such as office supplies, maintenance of equipment and utilities. Personal Services - Also known as Salary , Wages and Benefits related to the compensation of employees. Privatization - The government policy of allowing or contracting with the private sector for the provision of public services. Property Tax - Same as definition for ad valorem tax. Proposed Millage - The tax rate certified to the property appraiser by each taxing authority. Real Property - Land and the buildings and other structures attached to it that are taxable under state law. 162 Reserve -An account used to indicate that a portion of a fund's balance is restricted for a specific purpose and is therefore, not available for general appropriation. Revenue-Funds that a government receives as income. These receipts may include tax payments, interest earnings, service charges, grants and intergovernmental receipts. Revenue Bonds - Bonds usually sold for the construction of a capital project that will produce revenue for the governmental unit issuing the bonds. The revenue is pledged and used for the payment of principal and interest on the bonds. Special Assessment-A compulsory levy imposed on certain properties to defray part or all of the costs of a specific improvement or service deemed to primarily benefit those properties. Tax Base - The total property valuation on which each taxing authority levies it's tax rates. Tax roll-The certificate of assessed taxable value prepared by the property appraiser and presented to the taxing authority by July 1, or later if an extension is granted by the State, each year. Tax Year- The calendar year in which ad valorem property taxes are levied to finance the ending fiscal year budget. For example, the tax roll for the 1998 calendar year would be used to calculate the ad valorem taxes levied for the FY 1998-99 budget. Tentative Millage - The tax rate adopted in the first public hearing of a taxing authority. Under state law, the authority may reduce, but not increase without individual notification, the tentative millage during the final budget hearing. Truth In Millage Law - also known as the TRIM Bill. A 1980 law enacted by the Florida Legislature which changed the budget process for local taxing authorities. It was designed to keep the public informed about the taxing intentions of the various authorities. Uniform Accounting System - The chart of accounts prescribed by the Office of the State Comptroller designed to standardize financial information to facilitate comparisons and evaluation of reports. User Fees -The charges for direct receipt of public services. Unencumbered Balance - The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of funds still available for future needs. Voted Millage - Property tax levies authorized by voters within a taxing authority. Bond issues that are backed by property taxes are a common reason for a voted millage in the State of Florida. A bond issue of this type is called a General Obligation Bond. 163 \J`ll='.. =rv,„ ri• r SS\ s•l '.01.111"