Item 6A and 7A- Millage and Operating BudgetCITY OF ATLANTIC BEACH, FLORIDA
CITY COMMISSION MEETING
STAFF REPORT
AGENDA ITEM 6A & 1 A
SEPTEMBER 26, 2016
AGENDA ITEM: Public Hearings on adopting Resolution 16-05 for the Millage Rate and
adopting Ordinance #20-16-140 establishing the Operating Budget for
fiscal year 2016/2017.
SUBMITTED BY: Russell Caffey, Finance Director
DATE: September 26, 2016
BACKGROUND: 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 26 111 , 2016 in the Commission Chambers at
6:30pm. 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 two
workshops to review and make adjustments with the City Commission's guidance. The
Proposed Operating Budget is funded using the millage rate of 3.2285 mills. This is a reduction
in the millage when compared to the current year's rate of 3.3285 (FY16).
This is the 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 #20-16-140.
RECOMMENDATION:
1.) Hold two public hearings as described in the attached outline to approve both
the final Millage Rate of 3.2285 mills and the Operating Budget Ordinance #20-
16-140 with total expenditures of $31,690,466.
ATTACHMENTS: Agenda for Public Hearings
Resolution #16-05
Ordinance # 20-16-140
Budget Summary of all Funds
Schedule A: Proposed Changes to Final Budget
REVIEWEDBYCITYMANAGER: ~ /an;;;:/~
AGENDA ITEM 6A & 7A
SEPTEMBER 26, 2016
ADOPTION OF THE FINAL MILLAGE AND OPERATING BUDGET FOR FISCAL
YEAR 2016/2017
First item to be considered:
Adoption of the Millage Rate by Resolution 16-05
State the following:
The Tentative Millage Rate is 3.2285
The Roll-Back Rate is 3.1754
The Tentative Millage Rate is 1.67% more than the roll back rate.
The purpose for adopting the millage rate of 3.2285 is to maintain a level of ad
valorem tax revenue sufficient to support funding for the proposed level of
services at anticipated and proposed cost and to continue to maintain the City's
infrastructure.
Motion to adopt a final Millage Rate for operating purposes of 3.2285
Open Public Hearing
Close Public Hearing
Discussion and Vote
Second item to be considered:
Ordinance #20-16-140 establishing the Operating Budget for fiscal year 2016/2017 of
$31,690,466
Motion to adopt Ordinance #20-16-140 establishing the Operating Budget for fiscal year
2016/2017
Open a Public Hearing
Close Public Hearing
Discussion and Vote
AGENDA ITEM 6A & 7A
SEPTEMBER 26, 2016
RESOLUTION NO. 16-05
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, 2016 AND ENDING SEPTEMBER 30, 2017; 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, 2016 and ending September 30, 2017; 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, 2016 and ending September 30, 2017, based on a millage rate of3.2285 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, 2016 and ending September 30,2017 is hereby set at the rate of3.2285 mills.
2. The percentage by which this millage rate to be levied exceeds the rolled-back rate of
3.1754is 1.67%.
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 26 111 day of September 2016.
Approved as to form and correctness:
Brenna M. Durden
City Attorney
ATTEST:
Donna L. Bartle
City Clerk
Mitchell E. Reeves
Mayor I Presiding Officer
ORDINANCE NO. 20-16-140
AGENDA ITEM 6A & 7 A
SEPTEMBER 26, 2016
~~~ORDINANCE ADOPTING TilE FINAL BUDGET FOR THE CITY -oF
ATLANTIC BEACH, FLORIDA FOR FISCAL YEAR BEGINNING
OCTOBER 1, 2016 AND ENDING SEPTEMBER 30, 2017.
WHEREAS, the City Commission of the City of Atlantic Beach, Florida, on September 12,2016, 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 I, 2016 and ending September 30, 2017
in the amount of $31,690,466.
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 2017 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 2016.
Passed by the City Commission on second and fmal reading this __ day of September 2016.
Mitchell E. Reeves
Mayor I Presiding Officer
Approved as to form and correctness:
Brenna M. Durden
City Attorney
ATTEST:
Donna L. Bartle
City Clerk
AGENDA ITEM 6A & 7 A
SEPTEMBER 26, 2016
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Summary of all Funds
Actual Actual Estimate Budget Increase
2013-2014 2014-2015 2015-2016 2016-2017 {Decrease}
Cash Forward 39,179,331 40,795,935 43,152,248 42,178,506 {973,742}
Revenues
General Fund 11,204,899 11,270,909 11,627,343 12,276,885 649,542
Special Revenue Funds 1,551,889 1,546,872 2,210,872 1,614,739 (596,133)
Debt Service Fund
Capital Project Fund 364,822 82,675 1,588,408 326,100 (1,262,308)
Enterprise Funds 12,182,098 11,710,693 11,796,874 12,507,780 710,906
Trust and Agency Funds 3,105,080 2,118,275 3,978,960 4,051,426 72,466
Total Revenues 28,408,788 26,729,424 31,202,457 30,776,930 (425,527)
Other Financing Sources 89,590 218,662
Total Resources 67,677,710 67,744,020 74,354,705 72,955,436 {1,399,269)
Expenditures
General Fund 10,861,273 10,624,305 12,335,875 12,356,784 20,909
Special Revenue Funds 1,418,672 1,321,876 2,210,389 2,245,100 34,711
Debt Service Fund 73,113
Capital Project Fund 98,073 442,723 4,146,078 385,000 (3, 761 ,078)
Enterprise Funds 12,446,983 9,487,855 11,716,131 14,744,173 3,028,042
Trust and Agency Funds 1 ,448,128 1,784,840 1,767,726 1,959,409 191,683
DIVISION TOTALS 26,346,241 23,661,600 32,176,199 31,690,466. {485,733}
Other Financing Uses 535,535 930,173
Cash Reserves 40,795,935 43,152,248 42,178,506 41,264,970 {913,536}
Total Expenses and Cash 67,677,710 67,744,020 74,354,705 72,955,436 {1 ,399,269}
Resource Allocation
Personnel Services 9,149,396 9,067,644 9,675,939 10,482,633 806,694
Operating Expenses 10,119,154 10,310,196 11,357,668 11,775,898 418,230
Capital Outlay 3,299,043 2,196,414 6,992,017 5,448,300 (1 ,543,717)
Debt Service 2,151,646 739,136 1,964,401 2,008,190 43,789
Transfers 1,627,003 1,348,210 2,186,174 1,975,445 (210,729)
Total 26,346,241 23,661,600 32,176,199 31,690,466 {485,733}
Schedule A
AGENDA ITEM 6A & 7A
SEPTEMBER 26, 2016
Changes from Proposed Budget to Final Budget
REVENUES:
Originally Proposed Revenues:
General Fund -Ad Valorem Tax Revenue
Revenue reduction of 1/1 oth of a mil
Revised Final Budgeted Revenues
EXPENSES:
Originally Proposed Expenses:
General Fund
Media Relations Specialist
Wi-Fi-3 recreation centers
Low Speed Vehicle Program
Additional overtime for additional cleanup costs at City events
Half Cent Discretionary Sales Tax Fund
Lifeguard Stations Improvements
Shade Structure at Sunset Pier
City Event Sign-Mayport Corridor
Convention Development Tax Fund
Sea Turtle Program-Signage
Local Option Gas Tax Fund
Digital Lighting at Pedestrian Crossing
Revised Budgeted Expenses:
$30,920,215
(143,285)
$30.776.930
$31,506,567
42,799
5,100
30,000
2,000
50,000
30,000
3,000
10,000
11,000
$31,690.466