Final Millage & Operating BudgetCITY OF ATLANTIC B.EACH, FLORIDA
CITY COMMISSION MEETING
STAFF RE PORT
FINAL M ILL & Of>ER HUO
SEPTEM BER 22,2014
AGENDA ITEM: Public llcar in gs o n adop tin g Resolution I 4-08 for th e Mi ll age Rate and
adopt in g Ord inance #20-14-1 28 es tab li shin g th e Ope rat ing Budget fo r
fi sca l yea r 2014/2015.
SUBMITTED BY: Nelson VanLiere, City Manager c...LY
DATE: September I 0, 20 14
BACKGROUND: In order to ado pt a mi ll age rate and operating budget, the City
Commiss ion mu s t ad he re to a strict process per stat e la w. P lease find attached an ou tli ne for
the publi c hea rin gs to be he ld on Sep temb er 22 11d, 20 14 in th e Co m.mi ss io n Chamb ers at
6:30pm. The format is th e same as in previous yea rs and 1s to be read into the record as
present ed in order to assure compliance with the TRIM laws (s.200.065, F.S.).
Prior to th ese hearings, the City Man age r presented a Propose d Operat in g Budget and held two
wo rks hops to review a nd make adju stm ent s with th e City Co mmi ss ion's guid a nce. The
Proposed Operating Budget is funded using th e m ill age rate of3.3285 mill s. T hi s is the same
as the curr ent rate.
This is th e second public hearin g for the final adop ti on of th e mi ll age by resoluti on and a
seco nd pub li c h ea rin g for th e fi na l ado ption of th e Operating Budget, Ordinance #20-14-128.
RECOMMENDATION:
1.) Ho ld two publi c hear ings as desc rib ed in the attac hed outli ne to approve both
th e final Mill age Ra te of3.3285 mill s and th e Operat ing Bud get Ordi nance #20-
14-1 28 wit h to tal expend itu res of$30,752)38.
ATTACHMENTS: Age nda for Public 11carings
Reso lu ti on #14-08
Ordina nce # 20-14-1.28
Budget Summary of all Funds
Schedu le A: Proposed Changes to Pinal Budget
REVIEWED BY C ITY MANAGER: f/ / u.-y ~~
FINAL MILL & OPER BUD
SEPTEMBER 22, 2014
ADOPTION OF THE FINAL MILLAGE RATE AND OPERATING BUDGET FOR
FISCAL YEAR 2014/2015
First item to be considered:
Adoption of the Millage Rate by Resolution 14-08
State the following:
The Tentative Millage Rate is 3.3285
The Roll-Back Rate is 3.1715
The Tentative Millage Rate is 4.95% higher 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 the estimated cost and to continue to maintain the City's
infrastructure.
Motion to adopt a final Millage Rate for operating purposes of 3.3285
Open Public Hearing
Close Public Hearing
Discussion and Vote
Second item to be considered:
Ordinance #20-14-128 establishing the Operating Budget for fiscal year 2014/2015 of
$30,752,338
Motion to adopt Ordinance #20-14-128 establishing the Operating Budget for fiscal
year 2014/2015
Open a Public Hearing
Close Public Hearing
Discussion and Vote
FINAL MILL & OPER BUD
SEPTEMBER 22, 2014
RESOLUTION NO. 14-08
A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA
LEVYING THE AD VALOREM PROPERTY TAX MILLAGE RATE
FOR MUNICIPAL PURPOSES ON ALL TAXABLE PROPERTY
WITHIN THE CITY FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 2014 AND ENDING SEPTEMBER 30, 2015; STATING
THE PERCENTAGE BY WHICH THE MILLAGE TO BE LEVIED
EXCEEDS THE ROLLED-BACK RATE; AND, PROVIDING AN
EFFECTIVE DATE.
WHEREAS, Florida law requires the City Commission of the City of Atlantic Beach, Florida,
to pass a resolution levying the millage rate for ad valorem property taxes for municipal purposes on
all taxable property within the city limits of the City of Atlantic Beach, Florida, for the fiscal year
beginning October 1, 2014 and ending September 30, 2015; 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, 2014 and ending September 30, 2015, based on a millage rate of 3.3285 mills on the
taxable property within the City; and has acted in accordance with the terms, provisions, and
procedures contained in section 200.065, Florida Statutes;
NOW, THEREFORE, BE IT RESOLVED by the City Commission of the City of Atlantic
Beach, Florida, that
1. The ad valorem property tax millage rate for municipal purposes to be levied on the
taxable property within the city limits of the City of Atlantic Beach, Florida, during the fiscal year
beginning October 1, 2014 and ending September 30, 2015 is hereby set at the rate of 3.3285 mills.
2. The percentage by which this millage rate to be levied exceeds the rolled-back rate of
3.1715 is 4.95%.
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 22nd day of September 2014.
, Approved as to form and correctness:
Richard Komando, Esquire
City Attorney
ATTEST:
Donna L. Bartle
City Clerk
Carolyn Woods
Mayor I Presiding Officer
ORDINANCE NO. 20-14-128
FINAL MILL & OPER BUD
SEPTEMBER 22, 2014
AN ORDINANCE ADOPTING THE FINAL BUDGET FOR THE
CITY OF ATLANTIC BEACH, FLORIDA FOR FISCAL YEAR
BEGINNING OCTOBER 1, 2014 AND ENDING SEPTEMBER 30,
2015.
WHEREAS, the City Commission of the City of Atlantic Beach, Florida, on September 8,
2014, 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, 2014
and ending September 30,2015 in the amount of$30,752,338.
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 2014/2015 budget be adopted, and
2. This ordinance shall take effect immediately upon its adoption.
Passed by the City Commission on first reading this gth day of September 2014.
Passed by the City Commission on second and final reading this __ day of September
2014.
Carolyn Woods
Mayor I Presiding Officer
Approved as to form and correctness:
Richard Komando, Esquire
City Attorney
ATTEST:
Donna L. Bartle
City Clerk
FINAL MILL & OPER BUD
SEPTEMBER 22, 2014
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Summary of all Funds
Proposed
Actual Actual Estimate Budget Increase
2011-2012 2012-2013 2013-2014 2014-2015 (Decrease)
Cash Forward 32,307,612 37,492,961 39,178,616 39,374,289 195,673
Revenues
General Fund 10,897,298 11,109,664 11,144,461 11,327,175 182,714
Special Revenue Funds 1,806,722 1,486,434 1,453,376 1,428,149 (25,227)
Debt Service Fund 73,548 69,791 0 0 0
Capital Project Fund 602,658 (54,636) 427,779 230,000 (197,779)
Enterprise Funds 16,796,922 11,505,531 12,210,109 11,686,252 (523,857)
Trust and Agency Funds 4,552,027 3,177,000 3,545,023 3,568,124 23,101
Total Revenues 34,729,175 27,293,784 28,780,748 28,239,700 (541,048)
Other Financing Sources 591,427 164,214 0 0 0
Total Resources 67,628,214 64,950,959 67,959,364 67,613,989 (345,375)
Expenditures
General Fund 10,430,632 10,748,328 11,378,443 11,419,689 41,246
Special Revenue Funds 2,047,749 1,038,260 1 ,459,145 1,809,207 350,062
Debt Service Fund 70,783 72,028 73,113 0 (73, 113)
Capital Project Fund 25,116 0 215,658 2,925,000 2,709,342
Enterprise Funds 15,967,357 11,058,952 13,514,558 12,887,444 (627,114)
Trust and Agency Funds 1,428,381 1,638,006 1,944,158 1,710,998 (233, 160)
DIVISION TOTALS 29,970,018 24,555,574 28,585,075 30,752,338 2,167,263
Other Financing Uses 165,235 1,216,769 0 0 0
Cash Reserves 37,492,961 39,178,616 39,374,289 36,861,651 (2,512,638)
Total Expenses and Cash 67,628,214 64,950,959 67,959,364 67,613,989 (345,375)
Resource Allocation
Personnel Services 9,407,213 9,313,425 9,385,391 9,759,268 373,877
Operating Expenses 10,151,562 9,710,684 10,990,287 10,794,339 (195,948)
Capital Outlay 6,873,101 1,751,996 4,268,848 6,702,986 2,434,138
Debt Service 1,870,160 2,450,015 2,309,076 2,147,535 -161,541
Transfers 1,667,982 1,329,454 1,631,473 1,348,210 -283,263
Total 29,970,018 24,555,574 28,585,075 30,752,338 2,167,263
Schedule A
FINAL MILL & OPER BUE
SEPTEMBER 22, 2014
Changes from Proposed Budget to Final Budget
REVENUES:
Originally Proposed Revenues:
General Fund
Charges for Services -Internal Services Charges
Revised Final Budgeted Revenues
EXPENSES:
Originally Proposed Expenses:
General Fund
City Manager -Salary
Benefits
Building Maintenance-building repairs
Public Works-Streets-Bike Racks and Safety Lighting
Information Technology
Off-site server capabilities
Additional video meetings
General Govemment-Grant writing Services
Total General Fund
Building Code Enforcement-Internal Service Charges
Public Utilities -Intemal Service Charges
Sanitation-Internal Service Charges
Pension Funds -Internal Service Charges
Storm Water Utility-Internal Service Charges
Revised Budgeted Expenses:
Item not included:
Acquisition of marsh front property located directly adjacent to
Tideview Preserve at 280 Camelia Street, Atlantic Beach
$28,223,617
16,083
$28.239.700
$30,585,488
$15,200
16,062
50,000
20,000
10,000
3,000
36,000
$150,262
771
11,320
2,754
79
1,664
$30,752.338