Agenda Item 7AAGENDA ITEM:
SUBMITTED BY:
DATE:
BACKGROUND:
AGENDA ITEM # 7A
SEPTEMBER 9, 2013
CITY OF ATLANTIC BEACH, FLORIDA
CITY COMMISSION MEETING
STAFF REPORT
Public Hearings on adopting a Tentative Millage Rate and adopting
Ordinance #20 -13 -125 establishing the Operating Budget for fiscal year
2013/2014.
Nelson Van Liere, Finance Director
August 15, 2013
In order to adopt a millage rate and operating budget, the City
Commission must adhere to a strict process per state law. Please find attached an outline for
the public hearings to be held on September 9th, 2013 in the Commission Chambers at 6:30pm
as was noticed to all property owners by the Duval County Property Appraiser's Office. The
format is the same as in previous years and is to be read into the record as presented in order to
assure compliance with the TRIM laws (s.200.065, F.S.).
Prior to these hearings, the City Manager presented a Proposed Operating Budget and held
three public workshops to review and make adjustments with the City Commission's guidance.
The Proposed Operating Budget is funded using the millage rate of 3.3285 mills. This is a
0.39% increase over the roll back rate.
Attached is a schedule of changes made to the proposed budget to arrive at the final budget.
These changes were discussed in the budget workshops.
There will be a second public hearing for the final adoption of the millage by resolution and a
second public hearing for the final adoption of the Operating Budget, Ordinance #20 -13 -125,
on September 23th, 2013 at 6:30 in the City Commission Chambers.
RECOMMENDATION:
1.) Hold two public hearings as described in the attached outline to approve both
the Tentative Millage Rate of 3.3285 mills and the Operating Budget Ordinance
#20 -13 -125 with total expenditures of $29,482,771.
2.) Set the Time and Date of the Second Public Hearing at September 23, 2013 at
6:30pm. In the Commission Chambers of City Hall
ATTACHMENTS:
Agenda for Public Hearings
Ordinance # 20 -13 -125
Budget Summary of all Funds
Schedule: Schedule A: Changes from Proposed Budget to Final
Budget
REVIEWED BY CITY MANAG
AGENDA ITEM # 7A
SEPTEMBER 9, 2013
ADOPTION OF A TENTATIVE MILLAGE AND OPERATING BUDGET FOR
FISCAL YEAR 2013/2014
First item to be considered:
Adoption of a Tentative Millage Rate
State the following:
The Millage Rate is 3.3285
The Tentative Millage Rate is 3.3285
The Roll —Back Rate is 3.3156
The Tentative Millage Rate is 0.39% more than the roll back rate.
The purpose for adopting the millage rate of 3.3285 is to maintain a level of ad
valorem tax revenue sufficient to maintain adequate funding for the existing
level of services at anticipated and proposed cost and to continue to maintain the
City's infrastructure.
Motion to adopt a Tentative Millage Rate for operating purposes of 3.3285
Open Public Hearing
Close Public Hearing and Vote
Second item to be considered:
Ordinance #20 -13 -125 establishing the Operating Budget for fiscal year 2013/2014 of
29,482,771
Motion to adopt Ordinance #20 -13 -125 establishing the Operating Budget for fiscal
year 2013/2014
Open a Public Hearing
Close Public Hearing and Vote
AGENDA ITEM # 7A
SEPTEMBER 9, 2013
ORDINANCE NO. 20-13-125
AN ORDINANCE ADOPTING THE FINAL BUDGET FOR THE
CITY OF ATLANTIC BEACH, FLORIDA FOR FISCAL YEAR
BEGINNING OCTOBER 1, 2013 AND ENDING SEPTEMBER 30,
2014.
WHEREAS, the City Commission of the City of Atlantic Beach, Florida, on September 9,
2013, 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, 2013
and ending September 30, 2014 in the amount of $29,482,771.
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 2013/20143 budget be adopted, and
2. This ordinance shall take effect immediately upon its adoption.
Passed by the City Commission on first reading this day of September 2013.
Passed by the City Commission on second and final reading this day of September
2013.
Louis M. Borno
Mayor / Presiding Officer
Approved as to form and correctness:
Alan C. Jensen, Esquire
City Attorney
ATTEST:
Donna L. Bartle
City Clerk
AGENDA ITEM # 7A
SEPTEMBER 9, 2013
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Summary of all Funds
Proposed
Actual Actual Estimate Budget Increase
2010 -2011 2011 -2012 2012 -2013 2013 -2014 (Decrease)
Cash Forward 30,599,832 32,307,612 37,492,961 39,632,528 2,139,567
Revenues
General Fund 11,477,762 10,897,298 11,117,600 10,930,617 (186,983)
Special Revenue Funds 1,653,595 1,806,722 1,524,530 1,368,339 (156,191)
Debt Service Fund 69,719 73,548 67,345 0 (67,345)
Capital Project Fund 947,525 602,658 15,000 495,000 480,000
Enterprise Funds 16,221,714 16,796,922 11,578,875 11,836,753 257,878
Trust and Agency Funds 1,371,433 4,552,027 3,450,338 3,520,661 70,323
Total Revenues 31,741,748 34,729,175 27,753,688 28,151,370 397,682
Other Financing Sources 1,106,319 591,427 0 0 0
Total Resources 63,447,899 67,628,214 65,246,649 67,783,898 2,537,249
Expenditures
General Fund 10,193,315 10,430,632 11,001,270 11,502,894 501,624
Special Revenue Funds 1,829,084 2,047,749 1,213,848 1,693,895 480,047
Debt Service Fund 71,343 70,783 72,040 70,655 (1,385)
Capital Project Fund 452,086 25,116 177 485,000 484,823
Enterprise Funds 16,288,520 15,967,357 11,638,538 14,125,893 2,487,355
Trust and Agency Funds 1,295,322 1,428,381 1,687,465 1,604,434 (83,031)
DIVISION TOTALS 30,129,670 29,970,018 25,613,338 29,482,771 3,869,433
Other Financing Uses 1,010,617 165,235 783 0 (783)
Cash Reserves 32,307,612 37,492,961 39,632,528 38,301,127 (1,331,401)
Total Expenses and Cash 63,447,899 67,628,214 65,246,649 67,783,898 2,537,249
Resource Allocation
Personnel Services 9,140,073 9,407,213 9,427,656 9,537,387 109,731
Operating Expenses 9,763,711 10,151,562 10,266,888 10,535,858 268,970
Capital Outlay 6,962,507 6,873,101 2,145,419 5,331,738 3,186,319
Debt Service 1,740,872 1,870,160 2,447,876 2,448,768 892
Transfers 2,522,507 1,667,982 1,325,499 1,629,020 303,521
Total 30,129,670 29,970,018 25,613,338 29,482,771 3,869,433
AGENDA ITEM # 7A
SEPTEMBER 9, 2013
Schedule A
Changes from Proposed Budget to Final Budget
REVENUES:
Originally Proposed Revenues: $27,562,153
General Fund
Internal Service Charges 20,217
Donation from Private Sources — Mayport Road Fountain 2,500
Transfer from Forfeiture Fund to General Fund 7,500
Transfer from Gas Tax Fund 82,000
Capital Project Fund — Marsh Preserve
Transfer from Convention Development Tax Fund 35,000
Public Utilities
Re -use Water Project Grant Proceeds 442,000
Revised Final Budgeted Revenues $28,151,370
EXPENSES:
Originally Proposed Expenses:
General Fund
Parks
$27,769,495
Bull Park Gazebo 40,000
Rose Park Playground Equipment 40,000
Public Works - Streets Division
Welcome Signs 11,000
Robert Street Ditch Improvements 50,000
East Coast Drive Streetscape 79,000
Fountain on Mayport Road 7,500
General Government
Sound System Upgrades 15,500
Police Department
Expansion of the Kennel 40,000
Police Academy 7,500
AGENDA ITEM # 7A
SEPTEMBER 9, 2013
Detective Off -site Office 40,350
Various General Fund Departments
Salary and Benefit increase per Study and 2% Merit 163,857
Gas Tax Fund — Public Works
Street Resurfacing <82,000>
Transfer to General Fund for Public Works Street Division 82,000
Half Cent Sales Tax Fund — Public Works
Seminole Road Streetscape 250,000
Street Resurfacing 82,000
Public Utilities Fund
Salary and Benefits 36,738
Internal Service Charges 12,742
Building Department
Salary and Benefits 4,775
Internal Service Charges 640
Sanitation Fund
Salary and Benefits 638
Internal Service Charges 3,259
Storm Water Utility Fund
Salary and Benefits 4,604
Internal Service Charges 3,138
Forfeiture Fund
Transfer to General Fund for Citizen Police Academy 7,500
Convention Development Tax Fund
Transfer to Capital Project Fund for Marsh Path Project 35,000
Pension Funds
Internal Service Funds 435
Carry Over Items added to FY 2014, and deducted from the FY2013 budget.
Public Utilities
Effluent Outfall Replacement — Public Utilities - Sewer
Arc Flash Studies — Public Utilities — Sewer
Public Works
Storm Water Utility
300,000
60,000
AGENDA ITEM # 7A
SEPTEMBER 9, 2013
East Coast Drive Drainage Improvements 317,686
C.D.B.G. - Streets Division
Dutton Island Road Sidewalk 64,414
Capital Project Fund — Marsh Preserve Project
Marsh Preserve Paths — Phase I — 35,000
Subtotal of Carry — Over Items: $777,100
Revised Budgeted Expenses: $29,482,771