Item 7A Operating Budget OrdinanceCITY OF ATLANTIC BEACH, FLORIDA
CITY COMMISSION MEETING
STAFF REPORT
A GENDA JTI<:M 117A
SEPTEMIJim 14,20 15
AGENDA ITEM: Pub lic Hearings o n adopting a Tentative Millage Rate and ad o pting Ordinance
#20-15-132 est ab li s hin g th e Operating Budget for fiscal year 20 15/20 16.
SUBMITTED BY: Russell Caffey, Finance Director ~y
DATE: September 14 ,20 15
BACKGROUND: In order to adopt a mil lage rate a nd operati ng bu dget, the Ci ty Commission must
a dhere to a s tri ct Ptroc ess per s tate law. Please find attac hed a n outline for the public heari n gs to be held
o n September 141
', 2015 in the Commissio n C hambers at 6:30pm as was noticed to a ll property owne rs
b y the Duval County Property Appraiser's Office. The format is the sam e as in previou s years a nd is to
be read into th e record as presented in o rder to ass ure compliance with th e TRIM laws (s.200.065, F.S.).
Pri or to these hearings, the C ity M ana ger presented a Proposed Operating Budget and held two public
workshops to rev iew and ma ke adjustments with the City Commiss ion's guidance. The Proposed
Operati ng Bud get is fund ed usi ng the millage rate of 3.3285 mills. This is a 5.44% increase over the roll
back rate.
A ll changes to arri ve at final budget were di scussed in the budget workshops. (See Schedule A)
l. Grant of $62,700 to h elp fund the phospho rus re mov a l project (33% match) was awal'ded a fter
compi lation of proposed budget.
2. Tree Protecti o n Grant of $1 0,000 w as awarded after compilation of proposed budget
3. Grant of$25,000 to he lp fund the CRA s tud y was awarded after compil a tion of proposed budget
4 . Allocation ofhealthcare costs to Sewer and Sanitation division. Amounts not included in p revious
budget pro p osal.
5 . Fiscal Year 2015 project replacin g the efflu e nt outfa ll for $320,000 is s till awaiting permitting from
the Coast G uard . 0
The re w ill b e a second publi c hearing for th e final ad o pti o n of the mill age by resolution and a second
pub1ic hearing fo r the final adopti o n of the Operating Budget, Ordinance #20-15-132, o n September
28111 , 20 15 at 6:30 in the C ity Com mi ssion C h ambers.
RECOMMENDATION:
1.) H o ld two publi c heari ngs as described in th e attached outline to approve b o th the
T e nta ti ve Millage Rate of 3.3285 mill s a nd the Oper a ting Budget Ordinance #20-15-132
with to tal ex penditures of$33,059,201 .
2.) Set the T ime and Date of the Second Publi c Hearing at September 28, 2015 at 6:30pm. ln
the Commission C hambers of City H a ll.
ATTACHMENTS: Agenda for Public H earin gs
Ordinance# 20-15-13 2
Budget Summary of a ll Funds
Schedule: Schedu le A: C h a nges from Proposed Budget to Final Budget
REVIEWED BY CITY MANAGER: -?t_, ~~
AGENDA ITEM# 7A
SEPTEMBER 14, 2015
ADOPTION OF A TENTATIVE MILLAGE AND OPERATING BUDGET FOR FISCAL YEAR
2015/2016
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 3.1567
The Tentative Millage Rate is 5.44% 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 of3.3285
Open Public Hearing
Close Public Hearing and Vote
Second item to be considered:
Ordinance #20-15-132 establishing the Operating Budget for fiscal year 2015/2016 of
$33,059,201
Motion to adopt Ordinance #20-14-13 2 establishing the Operating Budget for fiscal year
2015/2016
Open a Public Hearing
Close Public Hearing and Vote
ORDINANCE NO. 20-15-132
AGENDA ITEM# 7A
SEPTEMBER 14, 2015
AN ORDINANCE ADOPTING THE FINAL BUDGET FOR THE CITY OF
ATLANTIC BEACH, FLORIDA FOR FISCAL YEAR BEGINNING
OCTOBER 1, 2015 AND ENDING SEPTEMBER 30, 2016.
WHEREAS, the City Commission of the City of Atlantic Beach, Florida, on September 14, 2015, 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, 2015 and ending September
30, 2016 in the amount of$33,059,201.
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 2016 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 2015.
Passed by the City Commission on second and fmal reading this __ day of September 2015.
Carolyn Woods
Mayor I Presiding Officer
Approved as to form and correctness:
Richard Komando, Esquire
City Attorney
ATTEST:
Donna L. Bartle
City Clerk
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Summary of all Funds
Actual Actual Estimate
2012-2013 2013-2014 2014-2015
Cash Forward 37,492,961 39,178,618 40,401,341
Revenues
General Fund 11,109,663 11,204,899 11,348,292
Special Revenue Funds 1,486,435 1,560,069 1,447,054
Debt Service Fund 69,790
Capital Project Fund (54,636) 364,822 349,999
Enterprise Funds 11,505,531 12,182,098 12,266,518
Trust and Agency Funds 3,176,999 3,105,080 3,544,669
Total Revenues 27,293,783 28,416,968 28,956,532
Other Financing Sources 164,214 388,758
Total Resources 64,950,958 67,984,345 69,357,873
Expenditures
General Fund 10,748,328 10,861,273 11,589,960
Special Revenue Funds 1,038,260 1,418,672 1,522,290
Debt Service Fund 72,028 73,113
Capital Project Fund 98,073 631,716
Enterprise Funds 11,058,947 12,446,983 11,715,286
Trust and Agency Funds 1,638,006 1,448,128 1,617,289
DIVISION TOTALS 24,555,569 26,346,241 27,076,541
Other Financing Uses 1,216,774 1,236,762 355,732
Cash Reserves 39,178,618 40,401,341 41,925,600
Total Expenses and Cash 64,950,961 67,984,344 69,357,873
Resource Allocation
Personnel Services 9,313,416 9,149,396 9,253,450
Operating Expenses 9,710,687 10,119,154 11,197,056
Capital Outlay 1,751,997 3,299,043 2,913,881
Debt Service 2,450,015 2,151,646 2,045,235
Transfers 1,329,454 1,627,003 1,666,919
Total 24,555,569 26,346,241 27,076,541
Budget
2015-2016
41,925,600
11,722,799
2,127,196
855,000
11,490,883
3,866,761
30,062,639
71,988,239
11,722,799
2,396,850
3,457,700
13,873,304
1,608,548
33,059,201
38,929,038
71,988,239
10,198,510
11,126,161
8,159,330
1,964,326
1,610,874
33,059,201
AGENDA ITEM# 7A
SEPTEMBER 14,2015
Increase
(Decrease)
1,524,259
374,507
680,142
505,001
(775,635)
322,092
1, 106,107
2,630,366
132,839
874,560
2,825,984
2,138,018
(8,741)
5,962,660
{355,732)
{2,996,562)
2,610,366
945,060
(70,895)
5,225,449
(80,909)
(56,045)
5,962,660
Schedule A
AGI!:NOA ITEM# 7A
SEPTEMBER 14, 201 ~
Changes from Proposed Budget to Fin al Budget
REVENUES:
Orig inally Proposed Revenues:
StJohn's Water Ma na ge men t District Cost Sharing Program ID
S tat e Grant -Tree Protection Q>
Sta te Gra nt -CRA Stud y CD
Revised Final Budgeted Revenues
EXPENSES:
Originally Proposed Expenses:
He alth In surance -Sewe r and Sanitat ion®
Repl acement of effl uent outfall lin e ( canied over from FY15) m
Revised Budgeted Expenses:
Note from Bud get Worksho p:
$2 9,964,939
62,700
I 0,000
25,000
$30.062.639
$32,656,765
82,436
320,000
$33,059.20 I
At th e requ est of th e comm iss ion, $20,000 has been identifi ed in the prev iously proposed bud get fo r
improvement to beach access po ints (signage and amen iti es).
CD • Gr an t to help fund th e pho sp horu s rem ova l project was awarded afte r co mpil ati o n of propo sed
bu dget. 33% matchin g gr ant.
® -Grant was awarded after co mpilati o n of proposed bud get
0> -Grant was awarded after co mpil ati on of proposed bud get
® -A ll ocatio n of hea l.th ca re cos ts to Sewer and Sa nit a ti o n d ivi sio n. Amounts not in cluded
in previous budget proposa l.
<S> -Fisca l Year 20 15 proj ect, current ly awaiti ng pennitting fro m the Coast Guard.