Annual Budget for 2003-2004-v City of
Atlantic Beach Florida
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Annual Budget
2003 - 2004
City of Atlantic Beach, Florida
Annual Budget
2003 - 2004
Mayor
John S. Meserve
City Commission
Richard M. Beavers L` J‘-rJ��
Louis M. Borno J
Paul B.Parsons s.301
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J. Dezmond Waters III r r�
City Attorney
Alan C. Jensen *J�31��
City Manager
Jim R. Hanson
City Clerk
Maureen T. King
City of Atlantic Beach
Annual Budget
•
Fiscal Year 2003-2004
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 8-14
Description of the General Fund 15
Graph of general fund revenues and Expenses 16
Graph of Where Your Tax Dollar Goes 17
Schedules and Graphs of 2003 Millage Rates 18
Schedule and Graph of Ten Years of Millage History 19
Combined Summary of Revenues and Expenditures General Fund 20
Summary of 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 Internal Service Funds 26
Summary of Trust and Agency Funds 27
Governing Body
Summary of Governing Body 28
City Commission 29-30
City Administration
Summary of City Administration 32
City Clerk 33
City Manager 35
Finance 37
Information Technology 39
Human Resources 41
Legal Counsel 43
General Government
Summary of General Government 46
General Government Non-Departmental 47
Convention Development Tax 49
Half Cent Discretionary Sales Tax 51
Debt Service 53
Capital Improvement Fund 55
Planning, Zoning and Building
Summary of Planning, Zoning and Building 58
Planning and Zoning 59
Community Development Block Grant 61
Building 64
Tree Protection 66
Public Safety
Summary of Public Safety 68-69
Police 70
Administration 71
Patrol 72
Detectives 73
Dispatch 74 '
Animal Control 75
Police School Guards 76
Police Grant Funds 77-79
Police Special Revenue Fund 80-81
Fire Department 82
Summary of Fire Department 83
Fire Control&Rescue 84
Lifeguards 85
Code Enforcement 86-87
Parks and Recreation
Summary of Parks and Recreation 88
Location of City Parks 89
Parks Administration 90-91
Park Activities 92
Beautification 93-94
Park Maintenance 95-96
First Night Special Event 97
Jacksonville Community Foundation Grant 98
Public Works
Summary of Public Works 100
Public Works Administration 101-102
Street and Road Maintenance 103-104
Local Option Gas Tax 105-106
Sanitation 107-109
Storm Water Utility 110-112
Utility Revenue Bond Construction 113-114
Fleet Maintenance 115-116
Public Utilities
Summary of Public Utilities 118
Water Utility Fund 119-120
Atlantic Beach Division 121
Buccaneer Division 122
Administrative 123
Water Production 124
Water Distribution 125
Sewer Utility Fund 126-127
Atlantic Beach Division 128
Buccaneer Division 129 '
Administrative 130
Sewer Collection 131
Treatment Division 132
Pension Funds
Summary of Pension Funds 134-135
General Employee Pension 136
Police Employee Pension 137
Supplemental Information
Schedule of Interfund Transfers 138
Diagram of Internal Fund Transfers 139
Certification of Taxable Value 140
Schedule of Capital Outlay 141-144
Schedule of Cash Balances 145
Element Object Classifications,Account Descriptions 146-151
Long Term Financial Plan 152-165
Glossary 166-170
Budget Message
•
ti V
To: The Honorable Mayor and City Commissioners
From: Jim Hanson, City Manager
Date: October 01, 2003
On behalf of all the City staff that have worked very hard to prepare this
document, I am pleased to present the Annual Operating Budget for the
City of Atlantic Beach for Fiscal Year 2003-04.
This budget is balanced in accordance with state law and the 25% The proposed budget is
contingency levels established by the City Commission have been met. almost$6.78 million
This Budget is $6.78 million less than FY-03 estimated expenses. The under the current year's
biggest portion of this decrease is the reduction in major capital projects. estimated expense.
The Core City Project has been the one of the largest capital projects taken
on and has been under construction for the last three years. On time and in-
budget completion is expected this fall. The City has also completed, or is
completing, quite a list of other major public works, utility and recreation
projects. The amount of construction will substantially decrease in coming
months. Other reasons for the decrease include the early pay-off of some
general obligation debt and the elimination of several internal service
funds.
Receipts from many of the City's revenue sources have declined in the last Atlantic Beach is better
year below expected budget levels as a result of a downturn in the able to weather the
economy and a wetter than normal year reducing water and sewer sales current economic
volumes. Many cities across Florida and the nation have taken dramatic downturn than most
steps to maintain their financial stability. However, Atlantic Beach has cities.
been able to weather the storm far better than most as a result of
conservative budgeting, high contingency levels, strong growth in property
values, receiving a portion of the new Better Jacksonville Half Cent Sales
Tax and aggressively seeking grants.
Strategic Planning
The Mayor and Commission set forth the priorities for the City's budget
and major staff efforts for each upcoming year through the strategic
planning process conducted each spring. This budget reflects those
priorities. The highlights of those are as follows:
• Funding for the Hopkins Creek drainage project engineering and
I
land acquisition is included. This was the highest priority
stormwater project recommended in the recently completed
Stormwater Master Plan Update.
• Mayport Road median construction and related landscaping is
included in the Half Cent Sales Tax Fund and the City of
Jacksonville has approved additional funds for this project.
• The addition of two officers in the Police Department to create a
new Crime Suppression Unit is included. Funding for most of this
will come from grants which have already been approved.
• The Core City Stormwater Project, with related water and sewer
line replacement and rehabilitation, is fully budgeted and nearing
completion.
• Other priorities from the Strategic Plan include an expansion of
City Hall, bike paths on Seminole Rd. and Plaza Drive, and half of
the estimated cost to construct a skate park in Russell Park.
Additional funding is expected from a combination of grants and
local fundraising.
Water/Sewer Master Plans;
Master Plans were completed for the City's sewer system in 2000 and
water system in 2001. Both included ten-year plans for capital
expenditures. During the last three years, Atlantic Beach has spent in
excess of five and a half million ($5,500,000) dollars in making water and
sewer system improvements recommended in those plans. Projects have
included water line replacements on Ocean Boulevard, Beach Boulevard,
Park Terrace East and several other streets, installation of a SCADA
telemetry system to remotely monitor and control the City's water and
sewer plants and lift stations, major upgrades at each of the City's
wastewater plants, renovation of sewer lift stations and sewer lines,
installation of a new water tank and other projects. Funding was available
through the Water and Sewer Fund balances which greatly exceeded the
25% contingency requirement. As those fund balances approach the
contingency, it is projected that approximately a million ($1,000,000)
dollars per year will be available in to the future for other capital projects
in those master plans assuming that revenues increase by approximately
4%per year by growth and rate increases.
Budgeted projects for the upcoming year include the rehabilitation of
sludge tanks, replacement of a screen at the Buccaneer Wastewater
Treatment Facility, expansion of the SCADA system and rehabilitation of
sewer lines going into lift station "B". The condition of the City's water
and sewer systems is very good. They are meeting all environmental
standards and rates are very competitive. Programmed improvements in
future years are anticipated to keep systems in good order.
II
Two ongoing projects may have significant impact on the City's utility
systems in coming years. Earlier this year, the City submitted a proposal to
take over the water and sewer systems at the Mayport Navel Station under
the federal privatization process. Other vendors also submitted competitive
proposals. The results of this process probably won't be known for several
months. If Atlantic Beach is selected, further study of the Navy's systems
and contract negotiations are expected to take over a year to complete. A
second major change may be the interconnection of water systems between
the three beaches cities. A study is underway to investigate the technical
and financial feasibility of interconnecting the systems to save both capital
and operating costs and improve reliability.
Water and Sewer Revenues;
Water and sewer sales volumes are down this year and over the last three
years by 7.8% and 3.7% respectively even though the number of customers
increased by over 5% in the same period. This is a result of wetter than
normal years causing for a decrease in the amount of water sold for
irrigation. While water and sewer rates were not adjusted for current fiscal
year, two increases of 8% were adopted in the previous years. Because of
the lagging volume of sales, these only produced increases in revenues of
10% in water and 11.8% in sewer over a three-year period.
A 1.5% increase is included in this budget to both the water and sewer
rates to enable the continued funding of capital projects recommended in
the Master Plans. The franchise fee payment to the City of Jacksonville has
not yet been passed along in the rate due to continuing negotiations with
Jacksonville. We anticipate the adoption of a revised water and sewer rate
structures to be effective on December 1, 2003. The main purpose of the
restructuring is to implement water conservation based rates required by
the State. The restructuring has been designed to be revenue neutral.
State Revenues;
The lackluster economy in Florida has resulted in a decrease in several of
the revenue sources. The state sales tax is under budget by $144,000 this
year. State projections call for an increase of 1.6% for the upcoming year.
Gas tax receipts are similarly the same as last year and the State projects a
small decrease for next year. The estimate for the Communications
Services Tax shows a decrease for next year, which results from the
reduction in rates adopted by the City Commission that became effective in
January of 2003. The reduction was required because original State
estimates were lower than what the City received during the first year, thus
creating a windfall. Because the reduction was not effective until last
January, the higher revenue rate continued for the first three months of FY-
III
03. FY-04 will be the first full year at the lower rate. Revenue
expectations are decreased by $171,000 for FY-04. Last, the amount of
money the City has received through drug forfeitures and seizures has
decreased dramatically over the last year. As a result, Police Department
training is included in the General Fund budget for the first time in several
years.
Accounting Changes;
Grants have already
Accounting changes recommended by the City's auditor to enable proper been secured to pay
compliance with new Governmental Accounting Standards (GASB #34) most of the cost to create
have caused for several departments that were previously budgeted in a new Crime
separate funds to be moved into the General Fund, including City Manager, Suppression Unit.
Finance, Human Resources, Public Works Administration and Fleet
Maintenance. This in turn has caused both General Fund budgets for
expenditures and revenues to be increased by $1,349,764 in FY-04. Most
of the other traditional General Fund departments have reduced budgets for
FY-04 because the allocation of charges to those newly moved departments
is no longer necessary. For example, the Police Department no longer pays
a charge for fleet maintenance as it has in past years. These traditional
General Fund departments have seen budget reductions amounting to over
$824,000 as a result of this change. Two other accounting modifications
are of significance for next year. The Beautification Division has been split Many of the priorities in
out of the Parks Maintenance into a separate set of accounts and the the water and sewer
allocation to the Cultural Arts and Recreation Advisory Committee has master plans have been
been moved from the General Government budget to the Recreation completed
Department and combined with several other programs previously funded
in recreation.
Personnel and Salary;
Following instructions from the City Commission, the pay scales have
been increased by 3% and raises of 6% of midpoint (of each employee's
respective pay scale) have been included in this budget. The cost of the
increase is $326,000.
The number of authorized positions has been increased by three employees
including two in Police to create a Crime Suppression Unit and a third in
the Information Technologies Division to keep up with the growth in the
number of PCs and the number and sophistication of programs available
for City staff to use. The total number of positions funded in the FY 04 The City's water and
budget is 154. The budget also includes a Health Fair for employees. Held sewer systems are in
for the first time earlier this year, a number of possible health problems very good condition.
were uncovered before they caused major problems for our employees or
significant absenteeism.
IV
Service Level Changes;
Funding for a number of changes in the level of services provided to Levels of service to the
citizens are included in the Budget as follows; public have been
• Stormwater System maintenance has dramatically increased over improved in recent
the last two years in two areas. The purchase of a walking years, and several new
excavator allowed the City to clean out and reshape drainage enhancements are
ditches that were not accessible with other equipment. A contract included for next year.
has also been authorized for use of a vacuum truck to clean out
stormwater lines. Even in this last year of much higher rainfall,
flooding complaints have been dramatically reduced.
• Mosquito control services have recently been added on a contract
basis to supplement those provided by Duval County's aerial
spraying. They will be utilized after periods of heavy rain.
• The City's Information Technology group has improved the level
of services provided in many departments through new and
improved software programs, equipment and services. The most
recognizable is the roll-out of the revised City web page which
included many new features to improve it's usability and the
amount of information available. The transfer of over 12 years of
police records to digital, on-line format has increased our officers'
ability to fight crime.
• Maintenance in the Town Center commercial area as well as the
entire Atlantic Blvd. corridor has been increased through the joint-
contract between Neptune Beach and Atlantic Beach. This contract
includes landscaping, tree trimming, and streetscape maintenance.
Included in the Proposed Budget for next year is the replacement of
all the garbage cans in Town Center, the cost of which will be
shared with Neptune Beach.
• The City of Atlantic Beach will hold an election in October of 2003
and the costs are included in the Budget.
Other New and Ongoing Capital Projects
The City is in the process of winding up many capital projects, several of Work on the Core City
which have been in the works for several years, and some new projects are Project is in budget and
included in the Proposed Budget. ahead of schedule.
• The Core City Project, first budgeted in 1996, will be completed
this fall. The rehabilitation of water, sewer, streets and storm
drainage infrastructure in this oldest part of Atlantic Beach is
estimated to cost $9,420,000 when completed. This last, and
largest, portion of the work is in budget and ahead of schedule.
• A new welcome sign and accompanying landscaping on the
Neptune Beach (south) side of Atlantic Blvd. is budgeted with the
cost being split with the City of Neptune Beach.
• The City's share of Federal Community Development Block Grant
V
funds has been used in the current year for paving and sidewalks in
the Jordan St. area and a small amount of housing rehabilitation for
low-income residents. Most of the funds in this Budget will go to
stormwater improvement projects in the Royal Palms area next
year.
• Dutton Island has now been opened for public use. The Phase III
developments currently ongoing include installing four pavilions
and approximately a mile of walking trails and raised boardwalks.
Recent projects have included opening a fishing pier, a canoe/
kayak launch and building a bathroom with showers. Several
individuals and civic groups are working with Recreation
Department staff to make additional improvements.
• The replacement of the countywide radio system is almost
complete. Atlantic Beach has shared a radio system with the City of
Jacksonville for inter-agency coordination and to reduce costs for
many years. The new system will meet changing federal standards
and offer expanded options for communications. However, the
system also brings with it a continuing cost for system maintenance
and amortization of some of Jacksonville's equipment totaling
approximately $51,500/year spread among user departments.
• Several improvements have been made to the beach accesses in our
City, and more are planned. New walkovers have been installed at
three of the City's 22 access points that are handicap accessible.
New vandal-resistant showers and bike racks have been added at
several locations. This Budget includes some additional showers.
• An extension to the Town Center street and landscaping
improvements to extend north one additional block on Ocean Blvd.
is included in the present budget and is currently out to bid. The
success of the beaches' Town Center area has been the model for a
new program offered by Jacksonville hoping for similar successes
across the metropolitan area.
• Improving the public access to the Post Office on Mayport Rd. has
been in negotiations for several years and a portion of the costs
were included in the FY-03 budget. The project has been delayed
awaiting funding for the portion of work on the Post Office
property. Since this contract was not awarded in FY-03, the funds
will be re-budgeted in anticipation of the last of the pieces falling
into place.
Real Estate Taxes;
The taxable value of real estate in Atlantic Beach has significantly Real estate values have
increased for the fourth year in a row. For 2003, the valuation has risen to gone up significantly for
$929,633,312, which is 12.0% over the previous year's digest. This a fourth year in a row.
Budget is balanced with a millage of 3.0394. This represents a 4.183%
VI
reduction from the previous rate of 3.1721 mills. This budget also reflects
budgeting Ad valorem tax proceeds at 96% of the total tax levy.
Previously, the City only budgeted 95%.
Sanitation;
The City's Sanitation Fund continues to show a strong balance well in Sanitation rates can
excess of the City Commission's 25% contingency. Rates have not been remain constant for at
increased to the City's customers for many years and current rates are least another two years.
expected to be sufficient during the two years remaining in the current
contract for waste hauling services.
Conclusion;
Atlantic Beach remains in a strong financial condition. Budgeting Atlantic Beach continues
conservatively, the Commission's policies for contingencies, strong growth in a strong financial
in property values and many other factors combine to put our City in a condition.
much better position this year than most other cities in the State. The
Strategic Planning process established by the Mayor and Commission has
enabled us to budget for timely and deliberate repairs and improvements to
the City's water, sewer, road and stormwater infrastructure to minimize
long-term cost while maintaining and improving these systems to best
serve the citizens. This in turn has allowed the City to maintain service
levels and, in some cases, increase them in a time when many others are
cutting back.
Atlantic Beach is a great place to live and even better for those of us who
are fortunate enough to work here also. This could not be possible without
the hard work and professionalism of City staff. They routinely go "above
and beyond" the call of duty. We look forward to working with you this
year to achieve all the strategic goals of the City as well as continue to
provide excellent service to our community as outlined in this spending
plan.
Respectfully submitted,
Hanson
City Manager
VII
City of Atlantic Beach
Budget Calendar
Fiscal Year 2003-2004
•
Date Required Action Responsibility
March 24 to Preparation of budget requests on-line, current year budget Department Heads
April 30 review.
April 30 Submit Detail Budget Requests on-line and submit Department Heads
program description pages
April 30 to Review of on-line requests, Meetings with Department Department Heads
May 30 Heads for explanations and justifications. Program pages Finance Director
are also to be included in discussions. City Manager
June 1 to July Preparation of Proposed Budget Department Heads
31 Finance Director
City Manager
July 20 to State Revenue Sharing Estimates provided Department of
July 31 Revenue
July 1 Receive Certification of Taxable Value Property Appraiser
July 9 or July City Manager to forward DR-420 to schedule a public City Manager
23 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).
August 4 Proposed Budget submitted to the City Commission City Manager
Finance Director
August 24 Tax notifications to be mailed within 55 days of Property Appraiser
Certification, (TRIM notice of proposed property taxes).
August 11 to City Commission Workshops to review Proposed Budget Department Heads
August 25 are scheduled for August 11th and 25th at 5:OOp.m Finance Director
City Manager
City Commission
August 25 to Advertise in newspaper for public hearing on adoption of Finance Director
September 8 Tentative Budget and Proposed Millage (The property City Clerk
appraiser will also notify property owners). Property Appraiser
September 8 Hold Public Hearing to adopt the Tentative Budget and City Commission
Millage (F.S. 200.065).
September 19 Publish TRIM notice in public newspaper Finance Director
September 22 Final Hearing to approve Budget and Millage Rate City Commission
1
RESOLUTION NO. 03-06
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 [HE CITY FOR 'HIE
FISCAL YEAR BEGINNING OCTOBER 1, 2003 AND
ENDING SEPTEMBER 30, 2004; 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, 2003 and ending September 30, 2004; 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 1,2003 and ending September 30, 2004, based on a millage rate of
3.0701 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, 2003 and ending September 30, 2004, is hereby set at the rate of
3.0701 mills.
2. The percentage by which this millage rale to be levied exceeds the rolled-back
rate of 2.9056 is 5.6629.
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 2003.
2
Joh17. Tie •rve
Ma / 'res •ing Officer
Ap i $ved as:to s rm and correctness:
n C. en,Esquire
City A• orney •
ATTEST:
Maureen King, CM
City Clerk
CERTIFICATION
I certify this to be a true and correct copy of
the record in my office.
WITNESSETH my hand and official seal of the
City of Atlantic 9each Flonda,
the23 day 2OC)
.ung.
City Clerk
Page 2 of 2
Resolution No. 03-06
• 3
ORDINANCE NO. 20-03-62
AN ORDINANCE ADOPTING THE FINAL BUDGET FOR
THE CITY OF ATLANTIC BEACH, FLORIDA FOR
FISCAL YEAR BEGINNING OCTOBER 1, 2003 AND
ENDING SEPTEMBER 30, 2004.
• WHEREAS,the City Commission of the City of Atlantic Beach, Florida, on September
8, 2003, 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,
2003 and ending September 30, 2004 in the amount of$22,147,066.
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 2003/2004 budget be adopted, and ,
2. This ordinance shall take effect immediately upon its adoption.
cr tit
Passed by the City Commission on first reading this c) day of September 2003.
Pled by the City Commission on second and final reading this o7Aday of
` iter 2003.
t,I
I i
' Joh IIrr •serve
Ma 1 P •siding Officer
Ap! i ved a /to form and correctness:
/ • i
'Ili,, CERTIFICATION
flan C. e •en, Esquire
I certify this to be a true and correct copy of
the record in my office.
City At orney WITNESSETH my hand and official seal of the
City of Atlantic Beach,Honda,
ATTEST: this the 23 r6d4iy o I. Y0
" ' — r. City Clerk
Maureen King, CMC '
City Clerk
4
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
•
Summary of all Funds
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 30,052,691 30,398,553 27,547,445 20,126,373 (7,421,072)
Revenues
General Fund 6,815,032 7,409,520 7,544,051 8,867,127 1,323,076
Special Revenue Funds 1,420,421 1,397,668 1,628,496 1,480,206 (148,290)
Debt Service Fund 223,554 222,013 497,379 72,086 (425,293)
Capital Project Fund 80,876 754,734 118,457 0 (118,457)
Enterprise Funds 8,649,398 8,931,086 8,684,411 9,476,242 791,831
Internal Service Funds 1,879,603 2,081,960 2,255,693 0 (2,255,693)
Trust and Agency Funds 587,996 162,828 1,155,054 1,184,105 29,051
Total Reveunes 19,656,880 20,959,810 21,883,541 21,079,766 (803,775)
Other Financing Sources 524,358 732,149 0 0 0
Total Resources 50,233,929 52,090,512 49,430,986 41,206,139 (8,224,847)
Expenditures
11 General Fund 6,231,671 7,216,428 7,638,306 9,574,127 1,935,821
Special Revenue Funds 574,497 1,810,677 2,215,488 1,996,587 (218,901)
Debt Service Fund 220,276 220,330 546,180 71,086 (475,094)
Capital Project Fund 136,980 1,170,062 169,594 0 (169,594)
Enterprise Funds 9,756,738 11,305,244 15,306,637 9,878,157 (5,428,480)
Internal Service Funds 1,901,540 2,067,935 2,324,728 0 (2,324,728)
Trust and Agency Funds 615,604 702,398 728,591 627,109 (101,482)
DIVISION TOTALS 19,437,306 24,493,075 28,929,524 22,147,066 (6,782,458)
Other Financing Uses 398,070 49,993 375,089 0 (375,089)
Cash Reserves 30,398,553 27,547,445 20,126,373 19,059,073 (1,067,300)
Total Expenses and Cash 50,233,929 52,090,513 49,430,986 41,206,139 (8,224,847)
Resource Allocation
Personal Services 5,809,257 6,878,039 7,309,745 7,946,787 637,042
Operating Expenses 7,288,103 7,476,964 8,866,356 7,366,575 (1,499,781)
Capital Outlay 3,483,700 5,561,977 8,937,864 3,006,698 (5,931,166)
Debt Service 1,826,026 1,928,196 2,228,838 1,751,509 (477,329)
Transfers 1,030,220 2,647,898 1,586,721 2,075,497 488,776
Total 19,437,306 24,493,075 28,929,524 22,147,066 (6,782,458)
5
Summary of All Departments
Combined Summary of Expenses
Proposed
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Expenses:
Governing Body 45,221 39,283 41,442 44,484 3,042
City Administration 1,543,075 1,724,239 1,959,333 1,926,711 (32,622)
General Government 910,271 3,020,487 2,064,647 1,986,990 (77,657)
Planning and Building 684,208 587,344 657,489 612,715 (44,774)
Public Safety 3,449,731 3,920,447 4,463,483 4,063,630 (399,853)
Parks and Recreation 1,032,221 905,859 1,004,182 921,089 (83,093)
Public Works 4,671,253 6,009,637 9,305,564 5,033,725 (4,271,839)
Public Utilities 6,623,548 7,699,687 8,839,309 6,930,613 (1,908,696)
Pension 477,778 585,990 594,075 627,109 33,034
_ I
Total Expenses 19,437,306 2.4,492,974 28,929,524 22,147,066 (6,782,458)
Resource Allocation:
Personal Services 5,809,257 6,878,039 7,309,745 7,946,787 637,042
Operating Expenses 7,288,103 7,476,964 8,866,356 7,366,575 (1,499,781)
Capital Outlay 3,483,700 5,561,977 8,937,864 3,006,698 (5,931,166)
Debt Service 1,826,026 1,928,196 2,228,838 1,751,509 (477,329)
Transfers 1,030,220 2,647,797 1,586,721 2,075,497 488,776
Total Resource Allocation: 19,437,306 24,492,974 28,929,524 22,147,066 (6,782,458)
Summary of Authorized Positions
2002-2003 2003-2004
Department
Governing Body 5.00 5.00
City Administration 25.00 24.00
General Government 0.00 0.00
Planning and Building 6.00 8.00
Public Safety 61.00 63.00
Parks and Recreation 12.00 12.00
Public Works 18.00 18.00
Public Utilities 24.00 24.00
Pension
151.00 154.00
6
City of Atlantic Beach Revenues
FY-2004 Operating Budget
•
Trust and Agency Funds
5 6%
General Fund
42.1%
•
Enterprise Funds
45.0%
Debt Service Fund Special Revenue Funds
0.3% 7.0%
City of Atlantic Beach Expenditures
FY 2004 Operating Budget
General Fund
43.2%
Special Revenue Funds
9.0%
Debt Service Fund J Trust and Agency Funds
0.3% 2.8%
Enterprise Funds
44.6%
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
GOVERNING BODY AND CITY ADMINISTRATION DEPARTMENTS
CITY
COMMISSION
MAYOR COMMISSIONERS
(4.0)
CITY CITY CITY ATTORNEY
CLERK MANAGERH (Contracted)
SECRETARY ADMINISTRATIVE F_
ASSISTANT
SECRETARY/ BOARD LIAISON
RECORDS CLERK PART TIME
City of Atlantic beach
Organizational Chart
Finance Department
FINANCE
DIRECTOR
CUSTOMER SERVICE DEPUTY FINANCE UTILITY BILLING
SUPERVISOR DIRECTOR SUPERVISOR
METER CUSTOMER PURCHASING ACCOUNTANT ACCOUNTS PAYABLE UTILITY
READERS SERVICES AGENT CLERK SPECIALIST
(2.0) REPRESENTATIVES
(2.0)
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
HUMAN RESOURCES DEPARTMENT
HUMAN RESOURCES
DIRECTOR
HUMAN RESOURCES
ASSISTANT
PLANNING & ZONING DEPARTMENT
COMMUNITY
DEVELOPMENT
DIRECTOR
PERMITS CLERK
(0.5)
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PARKS & RECREATION DEPARTMENT
PARKS& RECREATION
DIRECTOR
RECREATION PARKS MAINTENANCE ADMINISTRATIVE BEAUTIFICATION RECREATION LEADER
COORDINATOR DIVISION CHIEF ASSISTANT DIVISION CHIEF PART TIME
PARK CITY
ATTENDANTS GARDENER
(5.0)
N
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PUBLIC SAFETY DEPARTMENT
PUBLIC SAFETY
DIRECTOR
•
ADMINISTRATIVE LIFEGUARD DEPUTY POLICE CODE ENFORCEMENT NETWORK
ASSISTANT CAPTAINS CHIEF OFFICER ADMINISTRATOR
PART TIME(2)
I
H POLICE RECORDS LIFEGUARD FIRE NETWORK
SPECIALISTS LIEUTENANTS (Contracted) TECHNICIAN (2)
PART TIME(4)
POLICE RECORDS LIFEGUARDS
CLERK PART TIME(12)FTE
LIEUTENANTS COMMUNICATIONS ANIMAL CONTROL
(2) SUPERVISOR _ OFFICERS
PROPERTY EVIDENCE (2)
RECORDS CLERK
SERGEANTSEMERGENCY
(5) J COMMUNICATION
SCHOOL CROSSING OFFICERS
GUARDS (5)
PART TIME(3) PATROL OFFICERS h
(19)
DETECTIVES H
(1)
w
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PUBLIC UTILITIES DEPARTMENT
•
PUBLIC UTILITIES
DIRECTOR
CONVEYANCE DIVISION SPECIAL PROJECTS PLANTS DIVISION CROSS CONNECTION /
DIRECTOR MANAGER DIRECTOR G.I.S. TECHNICIAN
DISTRIBUTION AND WATER PLANT WATER PLANT
COLLECTION OPERATORS SUPERINTENDENT SUPERINTENDENT
(6)
WATER/WASTEWATER WATER/WASTEWATER
OPERATOR - OPERATOR
(1) (6), (4 PT)
HEAVY EQUIPMENT
OPERATOR
(1), (1 PT)
GENERAL FUND
The General Fund is used to account for the resources devoted to financing the general
services that a City performs for its citizens, such as police, fire, building and zoning,
maintenance of streets and roads, and other services. Property taxes, half cent sales tax,
utility taxes, fees, fines and other sources of revenue used to finance the fundamental
operations of the City are included in the General Fund. The General Fund is also charged
with all costs of operating the government for which a separate fund has not been established.
The financial resources of the General Fund are expended for current operations. Debt
service and large capital projects are recorded in the Debt Service Fund and Capital Projects
Fund,respectively. The City's objective is to maintain a cash reserve in the General Fund that
would fund three(3)months of operations, in the event of an emergency or natural disaster.
A large portion of the cash balance carried forward represents this reserve.
The City uses an encumbrance accounting system. Once an item is encumbered, funds are
considered obligated and unavailable for other expenditures. Encumbered items are carried
over to the ensuing fiscal year, but are not reported as expenditures. They are recorded as
reservations of fund balance for the subsequent fiscal year. All unencumbered expenditures
lapse at the end of the fiscal year and must be re-budgeted in the subsequent fiscal year.
15
General Fund Revenues
Taxes-Ad Valorem
Taxes-Non-Ad Valorem 30.6%
16.8%
Licenses and Permits
4.1%
Fines and Forfeitures
1.9%
Interfund Transfers
7.0%
Intergovernmental Revenues Miscellaneous Revenues
1.4%
23.1%
L Charges for Services
15.1%
General Fund Expenditures
Building
3.5%
General Government I Community Development
10.8% ----- --. -- / 1.3%
City Administration
20.1%
Governing Body
0.5%
Police 1
29.9%
Parks and Recreation
9.6%
Public Works
Fire 13.7%
10.0% L Code Enforcement
0.6%
16
City of Atlantic Beach
Office of the Property Appraiser 2003 Millages
Where Your Tax Dollar Goes
School Board
47.3%
Atlantic Beach
15.9%
_ Inland Navigation
•
Water Management
2.4%
Duval County
34.2%
17
Office of the Property Appraiser
Duval County Florida
Summary of 2003 Millages
Urban Duval Water Florida 2002
Service School County Management Inland Final
District District Board Government District Navigation Millages
Neptune Beach 2.9000 9.0510 6.5491 0.4620 0.0385 19.0006
Town of Baldwin 2.0218 9.0510 6.5491 0.4620 0.0385 18.1224
Atlantic Beach 3.0394 9.0510 6.5491 0.4620 0.0385 19.1400
Duval County 0.0000 9.0510 9.8398 0.4620 0.0385 19.3913
Jacksonville Beach 3.9071 9.0510 7.3091 0.4620 0.0385 20.7677
2003 Millages
25
20.7677
20 - 19.0006 18.1224 19.1400 19.3913
15
10 -
5 -
0L
Neptune Beach Town of Baldwin Atlantic Beach Duval County Jacksonville Beach
2003 Millages for Beaches
5
4 3.9071
3 2.9 3.0394
2
1
0
Neptune Beach Atlantic Beach Jacksonville Beach
18
City of Atlantic Beach
Ten Year Operating Millage Comparison
1994 to 2003
Atlantic Jacksonville Neptune
Year Beach Beach Beach
2003 3.0394 3.9071 2.9000
2002 3.1721 3.9071 2.9000
2001 3.0323 3.9071 2.6400
2000 3.1721 3.9071 2.7421
1999 3.1721 3.9071 3.1021
1998 3.1721 3.9071 3.1458
1997 2.9221 3.9071 3.4194
1996 2.9221 3.9071 3.5393
1995 2.9221 3.9071 3.6862
1994 3.7721 3.9071 3.7398
5L
4 IIII IIIII - .
_ - _ ill
i
3
2y,
I
I I I I I Ii
I
I
I
I
I I I I ii
�
0 u u a A a A A
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003
j Ei Atlantic Beach ® Jax Beach MI Neptune Beach
19
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
General Fund
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 4,302,328 5,144,235 5,362,024 5,267,769 (94,255)
Revenues
Taxes 3,327,242 3,907,364 3,994,964 4,203,844 208,880
Licenses and Permits 259,805 289,160 375,100 364,139 (10,961)
Intergovernmental Revenues 1,997,902 1,989,086 1,968,254 2,047,008 78,754
Charges for Services 111,083 114,689 125,169 1,342,654 1,217,485
Fines and Forfeitures 173,960 134,604 140,535 164,597 24,062
Miscellaneous 333,410 326,515 165,088 124,110 (40,978)
lnterfund Transfers 611,630 648,102 774,941 620,775 (154,166)
1
Total Reveunes 6,815,032 7,409,520 7,544,051 8,867,127 1,323,076 �
i
Other Financing Sources 258,546 24,703
Total Resources 11,375,906 12,578,458 12,906,075 14,134,896 1,228,821
Expenditures
City Administration 319,807 322,132 398,829 1,971,195 1,572,366
Community Development 93,678 131,365 129,410 128,521 (889)
Building 250,982 311,531 321,580 335,878 14,298
General Government 549,724 1,079,907 772,896 1,029,454 256,558
Public Safety 3,321,278 3,755,525 4,143,370 3,871,585 (271,785)
Public Works 727,238 710,109 868,039 1,316,405 448,366 i
Parks and Recreation 968,964 905,859 1,004,182 921,089 (83,093)
DIVISION TOTALS 6,231,671 7,216,428 7,638,306 9,574,127 1,935,821
Other Financing Uses 7
Cash Reserves 5,144,235 5,362,024 5,267,769 4,560,769 (707,000)
Total Expenses and Cash 11,375,906 12,578,458 12,906,075 14,134,896 1,228,821
Resource Allocation
Personal Services 3,006,121 3,536,712 3,850,718 5,639,042 1,788,324
Operating Expenses 2,431,032 2,574,577 3,075,828 2,947,543 (128,285)
Capital Outlay 456,839 204,348 196,693 204,957 8,264
Debt Service 0
Transfers 337,679 900,791 515,067 782,585 267,518
Total 6,231,671 7,216,428 7,638,306 9,574,127 1,935,821
20
City of Atlantic Beach
Summary of Revenues
General Fund
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Taxes and Franchise Fees
Real Estate Tax- Current 2,132,923 2,256,475 2,492,364 2,712,542 220,178
Real Estate Tax- Prior Year 1,466 6,781 (3,500) 1,508 5,008
Sub-Total Ad Valorem Taxes 2,134,389 2,263,257 2,488,864 2,714,050 225,186
Electric Franchise Fees 520,399 511,210 530,000 535,600 5,600
Communication Franchise 20,593 19,733 0
Gas Franchise 512 1,091 1,100 1,122 22
Cable T.V. Franchise 65,225 156 0
Sub-Total Franchise Fees 606,729 532,189 531,100 536,722 5,622
Electric Public Service Tax 344,198 339,138 340,000 350,200 10,200
Communication Tax 189,140 738,332 600,000 564,646 (35,354)
Gas Tax 45,057 26,959 29,300 30,100 800
Fuel Oil Tax 194 225 700 700 0
Sub-Total Utility Taxes 578,589 1,104,655 970,000 945,646 (24,354)
Penalties and Interest on Taxes 7,535 7,263 5,000 7,426 2,426
Total Taxes and Franchise Fees 3,327,242 3,907,364 3,994,964 4,203,844 208,880
Licenses and Permits
City Occupational Licenses 71,285 78,246 80,000 84,872 4,872
Building Permits 179,567 201,708 287,000 271,467 (15,533)
City Pet Licenses 3,383 2,541 2,500 2,500 0
Other 5,570 6,665 5,600 5,300 (300)
Total Licenses and Permits 259,805 289,160 375,100 364,139 (10,961)
Intergovernmental Revenues
State Revenue Sharing 284,952 288,569 295,000 316,947 21,947
Mobile Home License 7,184 6,527 8,000 7,416 (584)
Alcoholic Beverage Licenses 6,540 6,378 6,000 6,592 592
Half Cent Sales Tax 1,227,620 1,251,105 1,250,000 1,270,470 20,470
Communications Service Tax 0
Motor Fuel Tax Rebate 3,043 2,795 3,000 3,090 90
Duval County/Port Authority 100,000 58,300 0 0 0
Neptune Beach 23,288 22,928 43,620 69,250 25,630
County Occupational Licenses 23,677 21,510 22,000 22,660 660
Duval County Shared Revenues 321,598 330,975 340,634 350,583 9,949
Total Intergovernmental 1,997,902 1,989,086 1,968,254 2,047,008 78,754
21
City of Atlantic Beach
Summary of Revenues
General Fund
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Charges for Services
Internal Service Charges 0 0 0 1,212,845 1,212,845
Radon Gas Fee 103 250 130 134 4
911 Interlocal Agreement 61,429 64,527 68,399 70,451 2,052
Public Safety Fee 1,111 884 800 800 0
Department of Transportation 39,000 41,750 49,000 50,470 1,470
Reimb. of Fire Service Expenses 6,528 6,819 6,340 7,354 1,014
Animal Control Fees 2,912 458 500 600 100
Total Charges for Services 111,083 114,689 125,169 1,342,654 1,217,485
Fines and Forfeitures
Fines and Forfeitures 160,555 117,501 130,000 154,500 24,500
Parking Tickets 3,570 2,750 3,535 3,641 106
Violations of Ordinances 9,835 14,353 7,000 6,456 (544)
Total Fines and Forfeitures 173,960 134,604 140,535 164,597 24,06? '
Miscellaneous Revenues
Interest Earnings 258,008 106,919 75,348 80,000 4,652
Special Assessments 49,498 15,000 0 (15,000)
Impact Fees 11,710 16,735 16,000 6,000 (10,000)
Property Loss Reimbursements 5,651 34,292 4,200 5,000 800
Surplus Property Sales 28,800 20,880 28,000 16,480 (11,520)
Contributions and Sales 1,000 4,500 5,300 1,030 (4,270)
Other 28,241 93,692 21,240 15,600 (5,640)
Total Miscellaneous Revenues 333,410 326,515 165,088 124,110 (40,978)
Interfund Transfers
From Water Utility 140,000 144,200 148,526 122,982 (25,544)
From Sewer Utility 260,000 267,800 275,834 231,609 (44,225)
From Sanitation Utility 200,000 206,000 212,180 218,545 6,365
From Convention Dev. Tax Fund 30,000 0
From Gas Tax Fund 48,893 47,639 (1,254)
Other 11,630 102 89,508 (89,508)
Total Interfund Transfers 611,630 648,102 774,941 620,775 (154,166)
Grand Total 6,815,032 7,409,520 7,544,051 8,867,127 1,323,076
22
City of Atlantic Beach
Summary of Expenditures by Division
General Fund
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
City Administration
City Commission 45,221 39,283 41,442 44,484 3,042
City Manager 220,920 220,920
City Clerk 165,018 211,401 258,069 277,132 19,063
Finance and Administration 880,887 880,887
Information Technology 264,532 264,532
Human Resources 177,269 177,269
Legal Counsel 109,568 71,448 99,318 105,971 6,653
Total 319,807 322,132 398,829 1,971,195 1,572,366
Community Development 93,678 131,365 129,410 128,521 (889)
Building Department 250,982 311,531 321,580 335,878 14,298
General Government 549,724 1,079,907 772,896 1,029,454 256,558
Police Department
Administration 608,580 757,761 862,170 566,699 (295,471)
Patrol 1,228,158 1,475,881 1,679,324 1,813,285 133,961
Detective 211,524 211,590 181,994 94,464 (87,530)
Dispatch 217,948 228,206 257,262 281,303 24,041
Animal Control 82,831 42,052 103,667 92,782 (10,885)
School Crossing Guards 8,594 7,775 8,361 11,392 3,031
Total 2,357,635 2,723,264 3,092,778 2,859,925 (232,853)
Fire
Fire Control/Rescue 771,420 787,284 804,515 792,465 (12,050)
Lifeguards 137,293 191,502 184,282 162,958 (21,324)
Total 908,713 978,786 988,797 955,423 (33,374)
Code Enforcement 54,930 53,475 61,795 56,237 (5,558)
Public Works
Administration 424,249 424,249
Fleet Maintenance 226,252 226,252
Streets and Road Maintenance 727,238 710,109 868,039 665,904 (202,135)
727,238 710,109 868,039 1,316,405 448,366
Parks and Recreation
Administration 133,626 156,519 168,419 154,951 (13,468)
Beautification 0 0 0 137,620 137,620
Maintenance and Improvements 780,333 695,975 706,407 480,294 (226,113)
Activities 55,005 53,365 129,356 148,224 18,868
Total 968,964 905,859 1,004,182 921,089 (83,093)
Grand Total 6,231,671 7,216,428 7,638,306 9,574,127 1,935,821
23
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Special Revenue Funds
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 1,420,997 2,227,370 1,789,910 1,203,209 (586,701)
Revenues
Community Dev. Block Grant 318,765 139,229 180,658 141,316 (39,342)
Convention Dev. Tax Fund 84,405 79,988 75,000 77,000 2,000
Better Jax Half Cent Sales Tax 349,221 560,092 676,868 546,349 (130,519)
Local Option Gas Tax Fund 569,193 532,895 510,000 508,870 (1,130)
Police Grant Funds 93,748 48,239 180,354 170,421 (9,933)
Police Special Revenue Funds 33,250 33,250
Tree Protection Fund 1,939 37,225 5,616 3,000 (2,616)
Jax Community Foundation Fund 3,150 0 0 0 0
•
Total Reveunes 1,420,421 1,397,668 1,628,496 1,480,206 (148,290)
Other Financing Sources 16,189 50 0 0 0
Total Resources 2,857,607 3,625,088 3,418,406 2,683,415 (734,991)
Expenditures
Community Dev. Block Grant 318,765 139,229 180,658 141,316 (39,342)
Convention Dev. Tax Fund 3,291 39,870 100,000 75,000 (25,000)
Better Jax Half Cent Sales Tax 0 510,317 475,977 811,450 335,473
Local Option Gas Tax Fund 177,774 1,067,426 1,247,415 769,776 (477,639)
Police Grant Funds 50,334 48,514 185,597 170,421 (15,176)
, Police Special Revenue Funds 21,624 21,624
Tree Protection Fund 20,783 5,220 25,841 7,000 (18,841)
Jax Community Foundation Fund 3,550 100 0 0 0
DIVISION TOTALS 574,497 1,810,677 2,215,488 1,996,587 (218,901)
Other Financing Uses 55,740 24,501 0 0 0
Cash Reserves 2,227,370 1,789,910 1,202,918 686,828 (516,090)
Total Expenses and Cash 2,857,607 3,625,088 3,418,406 2,683,415 (734,991)
Resource Allocation
Personal Services 54,876 44,925 0 125,000 125,000
Operating Expenses 219,786 185,676 323,805 92,045 (231,760)
Capital Outlay 227,831 460,903 1,578,211 1,059,766 (518,445)
Debt Service
Transfers 72,004 1,119,173 313,472 719,776 406,304
Total 574,497 1,810,677 2,215,488 1,996,587 (218,901)
24
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
•
Enterprise Funds
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 14,474,532 13,279,463 11,404,404 4,574,925 (6,829,479)
Revenues
Water Utility 2,332,209 2,381,608 2,540,692 2,542,937 2,245
Sewer Utility 4,474,784 3,893,575 3,840,891 3,976,540 135,649
Sanitation 1,202,829 1,199,640 1,249,000 1,259,000 10,000
Storm Water Utility 353,291 1,354,891 1,014,928 1,697,765 682,837
Utility Bond Construction 286,285 101,373 38,900 0 (38,900)
Total Reveunes 8,649,398 8,931,086 8,684,411 9,476,242 791,831
Other Financing Sources 220,251 499,098 0 0 0
Total Resources 23,344,181 22,709,647 20,088,815 14,051,167 (6,037,648)
Expenditures
Water Utility 2,260,731 2,640,477 3,807,897 2,401,609 (1,406,288)
Sewer Utility 4,362,817 5,059,210 5,031,412 4,529,004 (502,408)
Sanitation 1,108,380 1,192,492 1,216,977 1,236,335 19,358
Storm Water Utility 849,149 977,843 1,332,376 1,711,209 378,833
Utility Bond Construction 1,175,661 1,435,221 3,917,975 0 (3,917,975)
DIVISION TOTALS 9,756,738 11,305,244 15,306,637 9,878,157 (5,428,480)
Other Financing Uses 307,980 0 207,253 0 (207,253)
Cash Reserves 13,279,463 11,404,404 4,574,925 4,173,010 (401,915)
Total Expenses and Cash 23,344,181 22,709,648 20,088,815 14,051,167 (6,037,648)
Resource Allocation
Personal Services 1,127,460 1,444,451 1,504,187 1,660,745 156,558
Operating Expenses 3,949,961 3,934,839 4,658,227 4,221,878 (436,349) '
Capital Outlay 2,473,567 3,600,088 6,825,025 1,741,975 (5,083,050)
Debt Service 1,605,750 1,707,866 1,682,658 1,680,423 (2,235)
Transfers 600,000 618,000 636,540 573,136 (63,404)
Total 9,756,738 11,305,244 15,306,637 9,878,157 (5,428,480)
25
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Internal Service Funds
Actual Actual Estimate Budget Increase '
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 48,694 56,128 73,668 1 (73,667)
Revenues
City Manager 250,629 252,759 280,090 0 (280,090)
Finance and Accounting 867,671 1,039,149 1,103,955 0 (1,103,955)
Public Works Administration 388,851 403,830 461,333 0 (461,333) '
Fleet Maintenance 223,428 228,350 244,700 0 (244,700) '
Human Resources 149,024 157,872 165,615 0 (165,615)
Total Reveunes 1,879,603 2,081,960 2,255,693 0 (2,255,693)
Other Financing Sources 29,371 26,705 0 0 0
Total Resources 1,957,668 2,164,793 2,329,361 1 (2,329,360)
Expenditures
City Manager 239,172 251,050 294,909 0 (294,909)
Finance and Accounting 877,788 1,033,015 1,136,565 0 (1,136,565)
Public Works Administration 409,622 400,219 451,844 0 (451,844)
Fleet Maintenance 223,429 226,326 270,938 0 (270,938)
Human Resources 151,529 157,325 170,472 0 (170,472)
DIVISION TOTALS 1,901,540 2,067,935 2,324,728 0 (2,324,728)
Other Financing Uses 0 23,190 4,632 0 (4,632)
Cash Reserves 56,128 73,668 1 1 0
Total Expenses and Cash 1,957,668 2,164,793 2,329,361 1 (2,329,360)
Resource Allocation
Personal Services 1,223,789 1,375,016 1,460,925 0 (1,460,925)
Operating Expenses 536,644 623,568 698,232 0 (698,232)
Capital Outlay 141,107 69,352 76,063 0 (76,063)
Debt Service 0 0 0 0 0
Transfers 0 0 89,508 0 (89,508)
Total 1,901,540 2,067,935 2,324,728 0 (2,324,728)
26
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
•
Trust and Agency Funds
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 9,143,648 9,103,102 8,579,626 9,005,798 426,172
Revenues
General Employee Pension 260,847 63,786 641,606 701,518 59,912
Police Employee Pension 222,974 50,602 479,335 482,587 3,252
Police Trust Fund 80,311 48,440 34,113 (34,113)
First Night Special Event Fund 23,864 0 0 0 0
Total Reveunes 587,996 162,828 1,155,054 1,184,105 29,051
Other Financing Sources 0 18,389 0 0 0
Total Resources 9,731,644 9,284,319 9,734,680 10,189,903 455,223
Expenditures
General Employee Pension 267,880 332,183 333,438 344,297 10,859
Police Employee Pension 209,898 253,807 260,637 282,812 22,175
Police Trust Fund 78,119 116,408 134,516 0 (134,516)
First Night Special Event Fund 59,707 0 0 0 0
DIVISION TOTALS 615,604 702,398 728,591 627,109 (101,482)
Other Financing Uses 12,938 2,295 0 0 0
Cash Reserves 9,103,102 8,579,626 9,006,089 9,562,794 556,705
Total Expenses and Cash 9,731,644 9,284,319 9,734,680 10,189,903 455,223
Resource Allocation
Personal Services 397,011 476,936 493,915 522,000 28,085
Operating Expenses 150,680 158,304 110,264 105,109 -5,155
Capital Outlay 47,376 57,224 92,278 (92,278)
Debt Service 0
Transfers 20,537 9,934 32,134 0 (32,134)
0
Total 615,604 702,398 728,591 627,109 (101,482)
27
Governing Body
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Revenues:
General Fund Resources 45,221 39,283 41,442 44,484 3,042
Total Revenues 45,221 39,283 41,442 44,484 3,042
Expenses:
City Commission 45,221 39,283 41,442 44,484 3,042
Total Expenses 45,221 39,283 41,442 44,484 3,042
Resource Allocation:
Personal Services 37,730 33,701 36,829 37,784 955
Operating Expenses 7,491 5,582 4,613 6,700 2,087
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resource Allocation: 45,221 39,283 41,442 44,484 3,042
Summary of Authorized Positions
2002-2003 2003-2004
City Commission
Mayor 1 1
City Commissioner 4 4
5 5
Appointed Boards
Code Enforcement Board
Community Development Board
Tree Conservation Board
Pension Board of Trustees
28
City Commission
Code: 001-1001-511
Purpose:
The City Commission is the legislative and policy making body of the City. The City
Commission is comprised of an elected mayor/Commission, 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.
• The City Commission approved a policy whereby the mayor and commissioners would
receive annual raises based on a survey of Florida cities.
Workload Data
Activity Est. FY-03 Est. FY-02 FY-01
City Commission Meetings and 38 38 34
Workshops
29
Governing Body
City Commission
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease_)
PERSONAL SERVCES
Wages
Salaries and Wages 34,869 31,167 34,000 34,879 879
Overtime
Special Pay
Sub-Total 34,869 31,167 34,000 34,879 879
Benefits
FICA 2,668 2,384 2,601 2,668 67
Pension 150 228 237 9
Health and Life Insurance
Worker and Unemploy Comp 193
Sub-Total 2,861 2,534 2,829 2,905 76
Total Wages and Benefits 37,730 33,701 36,829 37,784 955
OPERATING EXPENSES
Professional Services 10 13 100 87
Contract Services
Local Travel 100 100
Communications
Postage 12
Utilities
Rentals and Leases 140 100 100 0
Insurance
Repairs and Maintenance
Printing and Publishing 651 28 300 400 100
Advertising and Promotions
Other Current Charges 2,182 2,802 500 2,300 1,800
Office Supplies 80 200 200 0
Operating Supplies 1,895 481 1,000 1,000 0
Books,Training,Memberships 2,671 2,121 2,500 2,500 0
Internal Service Charges
Total Operating Expenses 7,491 5,582 4,613 6,700 2,087
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 45,221 39,283 41,442 44,484 3,042
30
S1
J yr
31
City Administration
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-200. 3 2003-2004 (Decrease)
Revenues:
General Fund Resources 274,586 282,849 357,387 1,092,672 735,285
Internal Service Charges 1,111,528 1,286,088 1,549,660 834,039 (715,621)
Transfers 155,796 162,805 0 0 0
Total Revenues 1,541,910 1,731,742 1,907,047 1,926,711 19,664
Expenses:
City Clerk 165,018 211,401 258,069 277,132 19,063
City Manager 239,172 251,050 294,909 220,920 (73,989)
Finance and Accounting 877,788 1,033,015 1,136,565 880,887 (255,678)
Information Technology 0 0 0 264,532 264,532
Human Resources 151,529 157,325 170,472 177,269 6,797
Legal Counsel 109,568 71,448 99,318 105,971 6,653
Total Expenses 1,543,075 1,724,239 1,959,333 1,926,711 (32,622)
Resource Allocation:
Personal Services 1,034,339 1,209,528 1,277,653 1,351,831 74,178
Operating Expenses 369,105 450,037 568,392 505,280 (63,112)
Capital Outlay 139,631 64,674 54,464 69,600 15,136
Transfers 0 0 58,824 0 (58,824)
Total Resource Allocation: 1,543,075 1,724,239 1,959,333 1,926,711 (32,622)
Summary of Authorized Positions
2002-2003 2003-2004
City Clerk
City Clerk 1 1
Secretary/Records Clerk 1 1
Secretary 1 1
3 3
City Manager
City Manager 1 1
Administrative Assistant 1 1
Receptionist/Permits Clerk(2 Part Time) 2 0
Board Liaison-(Part Time) 1 1
5 3
Finance
Finance Director 1 1
Deputy Finance Director 1 1
Accountant 1 1
Purchasing Agent 1 1
Utility Billing Supervisor 1 1
Utility Specialist 1 1
Accounts Payable Clerk 1 1
Customer Service Super. 1 1
Customer Service Rep. 2 2
Meter Reader 2 2_
12 12
Information technology
Computer Network Administrator 1 1
Computer Network Technician 1 2
2 3
Human Resources
Human Resources Director 1 1
Human Resources Assistant 1 1
2 2
Legal Counsel
City Attorney 1 1
Total 25 24
32
City Clerk
Code: 001-1007-517
Purpose:
The City Clerk's Department is responsible for the following duties listed below:
• Administrative functions of the City Commission
• Secretary to the Code Enforcement Board
• Custodian of official City records;coordinating records management in
accordance with state guidelines
• Processing and issuing occupational licenses
• Conducting municipal elections
Key Objectives:
• Continue the document-imaging program begun in 2001
• Continue to reduce the volume of obsolete records by purging/destroying
documents that have met state retention requirements
• Continue to upgrade and improve records filing,research and retrieval abilities
Issues, Trends and Highlights:
The following documents now on compact disc:
• Minutes of the meetings of the City Commission and all City boards and standing
committees from inception through 2002
• Ordinances and Resolutions from day one through 2002
• Budgets 1958-2003
• Bid files 1998-2001
• Approx. 10,000 Building Plans
Shredded approximately 200 cubic feet of documents which had met state retention
requirements
Workload Data
Activity FY-03 (Est) FY-02 FY-01
Meetings attended 38 35 50
Lien Letters prepared 786 644 550
Occupational Licenses (new) 207 185 210
Occupational Licenses(renewed) 784 728 750
33
City Administration
City Clerk
Actual Actual Estimate Budget Increase
PERSONAL SERVCES 2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Wages
Salaries and Wages 84,566 90,940 97,581 118,461 20,880
Overtime 305 210 500 500 0
Special Pay 6,541 6,463 5,200 6,400 1,200
Sub-Total 91,412 97,613 103,281 125,361 22,080
Benefits
FICA 6,974 7,428 7,901 9,590 1,689
Pension 9,876 9,957 11,074 15,241 4,167
Health and Life Insurance 8,446 14,875 13,528 18,381 4,853
Worker and Unemploy Comp 863 616 523 644 121
Sub-Total 26,159 32,875 33,026 43,856 10,830
Total Wages and Benefits 117,571 130,489 136,307 169,217 32,910
OPERATING EXPENSES
Professional Services 302 229 39 (39)
Contract Services 1,060 8,730 1,800 10,800 9,000
Local Travel 20 100 100 0
Communications 1,835 1,762 1,700 1,700 0
Postage 3,804 3,403 10,970 11,070 100
Utilities
Rentals and Leases 400 400 400
Insurance
Repairs and Maintenance 3,234 3,156 5,234 4,865 (369)
Printing and Publishing 11,553 41,013 74,060 69,500 (4,560)
Advertising and Promotions
Other Current Charges 803 417 200 300 100
Office Supplies 633 670 500 700 200
Operating Supplies 2,162 1,391 2,426 5,250 2,824
Books,Training,Memberships 1,605 2,765 3,230 3,230 0
Internal Service Charges 16,205 16,956 21,503 (21,503)
Total Operating Expenses 43,196 80,912 121,762 107,915 (13,847)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 4,251 0
Total Capital Outlay 4,251 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 165,018 211,401 258,069 277,132 19,063
34
City Manager
Code: 001-1002-512
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 and implement 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
• Insure 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 democratic government
• Carry out the goals, objectives and policies established by the City Commission
Issues and Highlights:
• During the fiscal year 2003, the Receptionist/Building Permit Clerk position was
converted to two part time Receptionists/Building Permit Clerks. The fiscal year 2004 Budget
now reflects these positions in the Building Department.
35
City Administration
City Manager
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 153,110 152,430 159,090 143,893 (15,197)
Overtime 172 58 200 200 0
Special Pay 11,761 11,037 12,192 10,724 (1,468)
Sub-Total 165,043 163,525 171,482 154,817 (16,665)
Benefits
FICA 11,589 11,210 13,118 11,844 (1,274)
Pension 15,530 16,201 14,926 13,978 (948)
Health and Life Insurance 12,926 26,150 31,187 18,107 (13,080)
Worker and Unemploy Comp 693 616 852 782 (70)
Sub-Total 40,738 54,177 60,083 44,711 (15,372)
Total Wages and Benefits 205,781 217,702 231,565 199,528 (32,037)
OPERATING EXPENSES
Professional Services 20 4,300 2,000 (2,300)
Contract Services 1,801 2,603
Local Travel 252 462 400 500 100
Communications 1,809 1,490 1,900 2,000 100
Postage 4 100 100
Utilities
Rentals and Leases
Insurance 353 2,212 2,841 3,392 551
Repairs and Maintenance
Printing and Publishing 377 528 1,100 600 (500)
Advertising and Promotions
Other Current Charges 282 90 200 300 100
Office Supplies 1,247 252 1,200 1,200 0
Operating Supplies 2,585 594 4,200 2,500 (1,700)
Books,Training,Memberships 4,828 7,984 8,300 8,800 500
Internal Service Charges 16,384 17,113 21,484 (21,484)
Total Operating Expenses 29,922 33,348 45,925 21,392 (24,533)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 3,469 2,600 (2,600)
Total Capital Outlay 3,469 0 2,600 0 (2,600)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund 14,819 (14,819)
To
Total Transfers 0 0 14,819 0 (14,819)
DMSION TOTALS 239,172 251,050 294,909 220,920 (73,989)
36
Finance and Administration
Code: 001-1003-513
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
• To prepare and present to the Mayor and Commission policies to guide decisions on when rate
increases will be needed
Issues,Trends and Highlights:
• Working towards GASB 34 implementation for revised Financial Statement Reporting
Workload Data
Measurement Est. FY-03 FY-02 FY-01 FY-00
Utility Bills Generated 92,000 91,492 90,297 87,105
Delinquent Notices Generated 21,000 23,280 21,534 21,026
Final Bills Processed 2,100 2,300 2,034 2,203
Accounts Payable Checks Processed 5,425 5,384 5,859 5,626
Purchase Orders Processed 3,050 3,055 3,060 2,932
General Ledger Funds Maintained 29 35 36 32
Debt Instruments Managed 2 3 3 3
Grants Financially Administered 15 10 20 20
37
City Administration
Finance Department
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 426,061 490,815 508,000 430,985 (77,015)
Overtime 14,759 12,007 15,500 6,891 (8,609)
Special Pay 23,434 22,497 11,075 15,300 4,225
Sub-Total 464,254 525,319 534,575 453,176 (81,399)
Benefits
FICA 35,120 39,489 40,895 34,668 (6,227)
Pension 45,730 51,684 57,428 53,519 (3,909)
Health and Life Insurance 36,524 105,587 126,052 108,639 (17,413)
' Worker and Unemploy Comp 8,592 4,851 7,044 7,159 115
Sub-Total 125,966 201,611 231,419 203,985 (27,434)
Total Wages and Benefits 590,220 726,930 765,994 657,161 (108,833)
OPERATING EXPENSES
Professional Services 589 27,529 130 0 (130)
Contract Services 445 30 61,000 45,575 (15,425)
Local Travel 141 93 200 150 (50)
Communications 13,786 25,169 18,808 8,008 (10,800)
Postage 25,850 29,013 30,500 38,300 7,800
Utilities 752 0 0 0 0
Rentals and Leases 725 654 600 600 0
Insurance 1,163 3,094 3,096 3,123 27
Repairs and Maintenance 36,306 56,638 61,159 33,920 (27,239)
Printing and Publishing 12,265 13,475 13,027 26,000 12,973
Advertising and Promotions
Other Current Charges 901 5 20 (20)
Office Supplies 7,261 7,213 7,800 5,800 (2,000)
Operating Supplies 21,541 18,919 27,350 13,250 (14,100)
Books,Training,Memberships 8,487 27,436 18,372 11,900 (6,472)
Internal Service Charges 27,060 32,143 37,497 (37,497)
Total Operating Expenses 157,272 241,411 279,559 186,626 (92,933)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 13,000 14,000 1,000
Equipment 130,296 64,674 38,864 23,100 (15,764)
Total Capital Outlay 130,296 64,674 51,864 37,100 (14,764)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund 39,148 (39,148)
To
Total Transfers 0 0 39,148 0 (39,148)
DIVISION TOTALS 877,788 1,033,015 1,136,565 880,887 (255,678)
38
Information Technology Division
Code: 001-1011-513
Purpose:
To insure the timely and efficient administration,maintenance, utilization, support
and planning for all city technology and telecommunications systems, in order to
enhance and facilitate mission critical services to the City Staff and Citizens in a
reliable,cost-effective manner.
Key Objectives:
• Keep information technology systems operational, reliable, secure, and available
to enhance the productivity of city staff members
• Implement wireless technology to connect remote city sites(Parks and
Recreation, Public Works, and Public Utility Plants)with the city computer
network
• Create, implement, and provide training on IT policies
• Replace outdated GIS Server with up-to-date hardware
• Complete DMS conversion(word processing software compatible with IBM
AS/400/H.T.E. at City Hall)
• Continually seek more efficient, cost effective technology to provide timely,
accurate information for citizens, staff members, and elected officials
• Provide opportunities for sharing data and information between various
departments, division,personnel, and agencies, to eliminate the duplication of
resources,while ensuring access to public records and information
• Enhance communications throughout the city and the city workforce
• Establish short and long term plans for the development and implementation of
citywide technology solutions
Issues, Trends, and Highlights:
• The Public Safety Director beginning this year will supervise the Information
Technology Division of City Administration.
39
City Administration
Information Technology
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
, PERSONAL SERVCES
Wages
Salaries and Wages 120,483 120,483
Overtime 7,609 7,609
Special Pay 0
Sub-Total 0 0 0 128,092 128,092
Benefits
FICA 9,799 9,799
Pension 15,501 15,501
Health and Life Insurance 20,885 20,885
Worker and Unem ploy Comp 655 655
Sub-Total 0 0 0 46,840 46,840
Total Wages and Benefits 0 0 0 174,932 174,932
OPERATING EXPENSES
Professional Services 0
Contract Services 10,000 10,000
Local Travel 0
Communications 9,792 9,792
Postage 0
Utilities 0
Rentals and Leases 0
Insurance 1,608 1,608
Repairs and Maintenance 20,200 20,200
Printing and Publishing 0
Advertising and Promotions
Other Current Charges 0
Office Supplies 2,500 2,500
Operating Supplies 3,000 3,000
Books,Training,Memberships 10,000 10,000
Internal Service Charges 0
Total Operating Expenses 0 0 0 57,100 57,100
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 0
Equipment 32,500 32,500
Total Capital Outlay 0 0 0 32,500 32,500
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund 0
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 0 0 0 264,532 264,532
40
Human Resources
Code: 001-1010-513
Purpose:
The Human Resource Department is responsible for payroll, 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 and administration of three union contracts including Local 630, (blue collar);Local
630, (white collar); and FOP unions, administration of two pension plans(General and Police)
and employee retirements to include pension payroll.
Key Objectives:
• Complete contract negotiations with City's three unions
• Establish a DROP plan for City employees
• Implement FS 185 Police Officer pension benefits
• Continue Supervisory training
Issues, Trends, Highlights:
• Completed City Wide supervisory training
• Completed City Wide EEO and Harassment training
• Completed Public Works union contract negotiations for October 2002
• Completed Police union contract negotiations for October 2002
• Renewed BC/BS health insurance effective April 2003
• Changed retiree pay cycle from 15th of each month to la of each month
• Added a dental PPO plan for employees in January 2003
• Completed employee Health Fair
41
City Administration
Human Resources
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 _ 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 81,770 84,698 88,103 93,736 5,633
Overtime 1,629 1,172 1,600 1,400 (200)
Special Pay 4,635 3,180 5,200 5,590 390
Sub-Total 88,034 89,049 94,903 100,726 5,823
Benefits
FICA 6,635 6,713 7,276 7,706 430
Pension 8,992 9,062 9,999 12,060 2,061
Health and Life Insurance 6,124 16,278 16,319 16,520 201
Worker and Unemploy Comp 363 334 472 510 38
Sub-Total 22,114 32,387 34,066 36,796 2,730
Total Wages and Benefits 110,148 121,437 128,969 137,522 8,553
OPERATING EXPENSES
Professional Services 16,400 6,308 13 15 2
Contract Services 1,923 7,273 15,679 10,232 (5,447)
Local Travel 50 250 200
Communications 1,026 987 900 900 0
Postage 153 92 125 150 25
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 2,475 3,900 3,900 8,600 4,700
Printing and Publishing 1,492 1,106 1,500 1,100 (400)
Advertising and Promotions
Other Current Charges 207 65 300 300 0
Office Supplies 1,358 1,045 1,850 1,550 (300)
Operating Supplies 29 727 0 1,050 1,050
Books,Training,Memberships 5,303 3,846 4,000 15,600 11,600
Internal Service Charges 9,400 10,540 8,329 (8,329)
Total Operating Expenses 39,766 35,888 36,646 39,747 3,101
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 1,615 0
Total Capital Outlay 1,615 0 0 0 0
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund 4,857 (4,857)
To
Total Transfers 0 0 4,857 0 (4,857)
DIVISION TOTALS 151,529 157,325 170,472 177,269 6,797
42
Legal Counsel
Code: 001-1004-514
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 an 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.
43
City Administration
Legal Counsel
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total 0 0 0 0 0
Benefits
FICA
Pension
Health and Life Insurance 10,619 12,971 14,818 13,471 (1,347)
Worker and Unemploy Comp
Sub-Total 10,619 12,971 14,818 13,471 (1,347)
Total Wages and Benefits 10,619 12,971 14,818 13,471 (1,347)
OPERATING EXPENSES
Professional Services 98,544 57,598 84,000 92,000 8,000
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 405 879 500 500 0
Internal Service Charges
Total Operating Expenses 98,949 58,477 84,500 92,500 8,000
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 109,568 71,448 99,318 105,971 6,653
44
1.
;
;r
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s.)
V
JIi1>''
45
General Government
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2000-200. 1 _ 2001-2002 _ 2002-2003 2003-2004 (Decrease)
Revenues:
General Fund Resources 549,724 1,079,907 772,896 1,029,454 256,558
Convention Development 84,405 79,988 75,000 77,000 2,000
Half Cent Sales Tax 349,221 560,092 676,868 546,349 (130,519)
Debt Service 223,554 222,013 497,379 72,086 (425,293)
Capital Project Fund 80,876 _ 754,734 118,457 0 (118,457)
Total Revenues 1,287,780 2,696,735 2,140,600 1,724,889 (415,711)
Expenses:
General Government 549,724 1,079,907 772,896 1,029,454 256,558
Convention Development 3,291 39,870 100,000 75,000 (25,000)
Half Cent Sales Tax 0 510,317 475,977 811,450 335,473
Debt Service 220,276 220,330 546,180 71,086 (475,094)
Capital Project Fund 136,980 1,170,062 169,594 0 (169,594)
Total Expenses 910,271 3,020,487 2,064,647 1,986,990 (77,657)
Resource Allocation:
Personal Services 0 0 0 0 0
Operating Expenses 189,688 188,986 257,829 246,869 (10,960)
Capital Outlay 162,628 1,170,062 745,571 886,450 140,879
Debt Service 220,276 220,330 546,180 71,086 (475,094)
Transfers 337,679 1,441,108 515,067 782,585 267,518
Total Resource Allocation: 910,271 3,020,487 2,064,647 1,986,990 (77,657)
Summary of Authorized Positions
2002-2003 2003-2004
No positions allocated to these divisions
0 0
46
General Government Non-Departmental
Code: 001-1009-519
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 the debt service, capital projects, police trust, and
pension funds are also accounted for in this program area.
Issues, Trends and Highlights:
• Replacement of safety railings - $15,000
• Replacement of carpet in city hall- $15,000
• Transfer to Debt Service Fund for the early retirement of the Sun Trust Revenue Note
was completed in fiscal year 2003.
• Ten additional Christmas lights and installation- $6,500
• Transfer to Storm Water Utility fund for the Hopkins Creek Drainage project design and
land acquisition- $707,000
• Transfer to Police Grant Fund as a match to fund the new Crime Suppression Unit -
$39,271
• Transfer to City Pension Funds for pension administration expenses - $30,000
47
General Fund
General Government
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages
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 3,619 404 500 500 0
i Contract Services 17,591 12,422 24,700 21,000 (3,700)
Local Travel
Communications 3,832 3,046 3,000 3,000 0
Postage 8,108 11,000 14,000 14,400 400
Utilities 16,363 15,800 18,000 18,300 300
Rentals and Leases 3,214 2,376 2,400 2,400 0
Insurance 59,415 80,603 96,677 123,169 26,492
Repairs and Maintenance 29,999 23,696 42,100 46,600 4,500
Printing and Publishing 8,894 4,432 452 (452)
Other Current Charges 20,787 6,981 31,100 500 (30,600)
Office Supplies 2,494 2,959 3,400 3,400 0
Operating Supplies 12,081 15,398 21,500 13,600 (7,900)
Books,Training,Memberships
Internal Service Charges
Total Operating Expenses 186,397 179,116 257,829 246,869 (10,960)
CAPITAL OUTLAY
Land
Buildings 0
Infrastructure Improvements
Vehicles
Equipment 25,648 0
Total Capital Outlay 25,648 0 0 0 0
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To Debt Service 147,292 148,425 424,600 (424,600)
To Storm Water Utility 450,000 50,978 713,314 662,336
To Capital Project Fund 107,270 0
To Pension Funds 24,591 19,458 30,000 30,000 0
To Internal Service Funds 155,796 175,638 9,489 (9,489)
To Other Misc. 10,000 39,271 39,271
Total Transfers 337,679 900,791 515,067 782,585 267,518
DIVISION TOTALS 549,724 1,079,907 772,896 1,029,454 256,558
48
Convention Development Tax Fund
Code: 120-0000-Various
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.
These funds have been specifically restricted by City of Atlantic Beach Resolution 91-5
to acquire and develop municipal parks, lifeguard stations or athletic fields.
Highlights: J
• Dutton Island Park Construction is being partially paid for in the current year- $100,000
• One half of a new skateboard park to be funded anticipating that the other half would
come from donations or grants - $75,000
49
Convention Development Tax Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 45,360 121,705 161,872 136,872 (25,000)
Revenues
Tourist Development Tax 80,667 72,914 73,000 75,000 2,000
Miscellaneous Collections 4,500
Interest Earnings 3,738 2,574 2,000 2,000 0
Total Reveunes 84,405 79,988 75,000 77,000 2,000
Other Financing Sources 50
Total Resources 129,765 201,743 236,872 213,872 (23,000)
Expenditures
Promotions
Contract Services 3,291 9,870
Park Improvements-Dutton Island 100,000 (100,000)
Skateboard Park 75,000 75,000
Steet Improvements
Transfer to Capital Project Fund
Transfer to General Fund 30,000
DIVISION TOTALS 3,291 39,870 100,000 75,000 (25,000)
Other Financing Uses 4,769
Ending Cash 121,705 161,872 136,872 138,872 2,000
Total Expenses and Cash 129,765 201,743 236,872 213,872 (23,000)
Resource Allocation
Operating Expenses 3,291 9,870 0 0 0
Capital Outlay 100,000 75,000 (25,000)
Transfers 0 30,000 0 0 0
Total 3,291 39,870 100,000 75,000 (25,000)
-
50
Half Cent Discretionary Sales Tax Fund
Code: 131-0000
Purpose:
To provide for the collection and spending of the recently approved 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 or parks.
Issues, Trends and Highlights:
• Completion of road improvements to Dewees/Coquina and Shell Streets
• Completion of Dutton Island Phase III
• Completion of Church Street Extension
• Complete Plaza Entrance to Post Office Improvements
• Complete Town Center Improvements
• Complete Skateboard Park design
• Bike Paths on Seminole and Plaza.
• City Hall Expansion
• Mayport Road Medians
• Security Systems
• Welcome sign and Landscaping
51
Half Cent Discretionary Sales Tax Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Restricted 298,250 343,396 544,287 200,891
Restricted/Designated
Cash Forward 0 298,250 343,396 544,287 200,891
Revenues
Half Cent Sales Tax 346,052 553,926 525,000 535,500 10,500
Grant Proceeds 145,000 (145,000)
Interest Earnings 3,169 6,167 6,868 10,849 3,981
Total Reveunes 349,221 560,092 676,868 546,349 (130,519)
Other Financing Sources
Total Resources 349,221 858,342 1,020,264 1,090,636 70,372
Expenditures
Operating Expenses
Capital Outlay
Skateboard Park 30,000 (30,000)
Dutton Island Phase III 18,188 (18,188)
Dewees Coquina Drainage 105,589 (105,589)
Town Center Improvements 100,000 (100,000)
Church Street 155,000 (155,000)
Plaza Entrance to Post Office 67,200 (67,200)
Bike Paths on Seminole to Plaza 217,650 217,650
City Hall Expansion 250,000 250,000
Mayport Road Medians 235,000 235,000
Security Systems;Parks and Utilities 90,000 90,000
Welcome Sign/Landscaping 18,800 18,800
0
Transfers 0
To Storm Water Utility Fund 45,399 0
To Gov.Capital Project Fund 400,883 0
To Sewer Utility Fund 64,035 0
DIVISION TOTALS 0 510,317 475,977 811,450 335,473
Other Financing Uses 50,971 4,629
Restricted 298,250 343,396 544,287 279,186 (265,101)
Restricted/Designated
Ending Cash 298,250 343,396 544,287 279,186 (265,101)
Total Expenses and Cash 349,221 858,342 1,020,264 1,090,636 70,372
Resource Allocation
Operating 0 0
Capital Outlay 475,977 811,450 335,473
Transfers 0 510,317 0 0 0
Total Resources 0 510,317 475,977 811,450 335,473
52
Debt Service Fund
Code: 200-0000-580
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 obligations are accounted for in this
fund:
• SunTrust Revenue Note
Status: Matures January 1, 2006
Rate: Varies between 4.4%to 5.85%
Payments: Quarterly
Security: Non-Ad valorem tax revenues
Purpose: Payoff balloon payment on Florida Municipal Loan Council Pooled Loan
Program—Revenue Bonds, renovate the Public Safety Building, renovate
Lifeguard building, and fund some park improvements
• SunTrust Revenue Refunding Bonds
Status: Matures December 1, 2013
Rate: 4.20%
Payments: Principal annually, interest semiannually
Security: Utilities Service Tax, funding sources are Gas Taxes and Water and Sewer
Operating revenues
Purpose: Refund City of Gulf Breeze Note#2 to reduce interest rate on debt
Issues, Trends and highlights:
In 2003,the Sun Trust Revenue Note was paid off.
531
Debt Service Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
1 2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 117,853 121,132 122,815 74,014 (48,801)
Revenues
Transfer from General Fund 147,292 148,425 424,600 0 (424,600)
Transfer from Gas Tax Fund 71,959 71,938 71,579 71,086 (493)
Interest Earnings 4,303 1,650 1,200 1,000 (200)
Total Reveunes 223,554 222,013 497,379 72,086 (425,293)
Other Financing Sources 1
Total Resources 341,408 343,145 620,194 146,100 (474,094)
DEBT SERVICE
Sun Trust 1995 Revenue Note
Principal 114,256 119,620 468,258 0 (468,258)
Interest 34,028 28,778 6,343 0 (6,343)
Sun Trust-1999 Refunding Revenue Bonds
Principal 41,071 42,725 44,192 45,550 1,358
Interest 30,921 29,207 27,387 25,536 (1,851)
DIVISION TOTALS 220,276 220,330 546,180 71,086 (475,094)
Other Financing Uses
Ending Cash 121,132 122,815 74,014 75,014 1,000
Total Expenses and Cash 341,408 343,145 620,194 146,100 (474,094)
Resource Allocation
Debt Service 220,276 220,330 546,180 71,086 (475,094)
Total 220,276 220,330 546,180 71,086 (475,094)
54
Governmental Capital Project Fund
Code: 300-0000-Various
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
reoccurring 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:
This fund is currently not needed due to the creation of the Half Cent Sales Tax Special Revenue
Fund.
55
Governmental Capital Project Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Restricted 319,639 257,263 214,999 658 (214,341)
Restricted/Designated 225,000 209,860 0 0 0
ICash Forward 544,639 467,123 214,999 658 (214,341)
Revenues
Dutton Island Park
F.I.N.D.Grant 90,445 0
Port Authority Mitigation-Pond 40,000 0
Dutton Island Pier
F.I.N.D.Grant - Design 7,918 0
F.I.N.D.Grant -Construction 48,060 (48,060)
Adele Grage
Donations 31,325 13,068 69,397 (69,397)
From 1/2 Cent Sales Tax Fund 400,883 0
From General Fund 107,270 0
Dune Walk-Over
City of Jacksonville 24,821 89,060 0
Miscellaneous
Miscellaneous 420 0
Interest Earnings 24,730 5,671 1,000 0 (1,000)
Total Reveunes 80,876 754,734 118,457 0 (118,457)
Other Financing Sources 163,204
Total Resources 625,515 1,385,061 333,456 658 (332,798)
Public Works
Street Improvements-Misc. 0
Sherry Drive reconstruction 24,926 200,070 0
Selva Marina Streets 180,682 0
Park Improvements
Dutton Park 78,235 243,748 0
Dutton Park-Fishing Pier 3,950 35,800 71,744 (71,744)
Dutton Park-Fishing Pier Const. 0
Tide Views Park
Bull Park 29,333
Adele Grage 375,842 69,813 (69,813)
Lifeguard Station
Dune Walk-Overs 536 113,180 0
Rose Park 8,037 (8,037)
Plaza Park 8,182 0
Mayport Road Pond 7,158 0
Mayport Road Park 5,400 20,000 (20,000)
DIVISION TOTALS 136,980 1,170,062 169,594 0 (169,594)
Other Financing Uses 21,412 163,204 (163,204)
Restricted 257,263 214,999 658 658 0
Restricted/Designated 209,860 0 0 0 0
Ending Cash 467,123 214,999 658 658 0
Total Expenses and Cash 625,515 1,385,061 333,456 658 (332,798)
56
r
Ss1
57
Planning, Zoning and Building
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Revenues:
General Fund Resources 344,660 442,895 450,990 464,399 13,409
C.D.B.G. 318,765 139,229 180,658 141,316 (39,342)
Tree Protection 1,939 37,225 5,616 3,000 (2,616)
Total Revenues 665,364 619,349 637,264 608,715 (28,549)
Expenses:
Planning and Zoning 93,678 131,365 129,410 128,521 (889)
C.D.B.G. 318,765 139,229 180,658 141,316 (39,342)
Building 250,982 311,531 321,580 335,878 14,298
Tree Protection 20,783 5,220 25,841 7,000 (18,841)
Total Expenses 684,208 587,344 657,489 612,715 (44,774)
Resource Allocation:
Personal Services 278,600 351,258 345,686 403,349 57,663
Operating Expenses 245,613 95,328 159,573 95,050 (64,523)
Capital Outlay 159,995 140,758 152,230 114,316 (37,914)
Transfers
Total Resource Allocation: 684,208 587,344 657,489 612,715 (44,774)
Summary of Authorized Positions
Allocation 2002-2003 2003-2004
Planning and Zoning
Community Development Director 1.00 1.00
Building Permits Technician/Clerk II 0.50 0.50 0.50
1.50 1.50
Building
Building Official 1.00 1.00
Deputy Building Official 1.00 1.00
Building Permits Technician/Clerk II 0.50 0.50 0.50
Receptionist/Permits Clerk(2 Part Time) 0.00 2.00
Painter II 1.00 1.00
Painter I 1.00 1.00
4.50 6.50
Total 6.00 8.00
58
Planning and Zoning
Code: 001-1005-515
Purpose:
The Planning, Zoning and Community Development Department administers zoning and land
use related functions of the City including: implementation 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 by City Manager and City Commission. The
Department also serves as City liaison with Northeast Florida Regional Planning Council and
Department of Community Affairs and other State and Federal regulatory agencies as
appropriate, and provides staff support to Community Development Board. Performs all
administrative functions associated with department activities and objectives.
Kev Objectives:
• Proceed with preparation of amendments to 1990 Comprehensive Plan, including both
adoption document and Future Land Use Map now that EAR has been completed and
approved by State.
• Propose and adopt additional general "glitch" revisions to Zoning and Land
Development Regulations.
• Secure funding for construction of first phase of bikeway project.
• Mayport Road improvements -- Maintain current level of Code Enforcement; assist with
Duval County initiated CRA process as appropriate; continue to coordinate and support
efforts of Mayport Waterfront's Partnership; continue to coordinate with FDOT and
MPO through access management study process to support funding and development of
median construction and right-of-way enhancements.
Issues, Trends and Highlights:
• The amended Zoning, Subdivision and Land Development Regulations became effective
January 01, 2002. No significant issues or problems with new regulations. (Two new
duplexes constructed in area rezoned from RG-1 to RS-2 in the additional time provided.)
• Completed revisions and adopted the Evaluation and Appraisal Report. Revised EAR
approved by and Department of Community Affairs.
• Completed revisions to Chapter 17, Sign Regulations.
• Completed revisions to Chapter 24, Article IV, Subdivision Regulations.
• Adopted new regulations to address commercial corridors (Mayport Road and Atlantic
Boulevard.)
• Completed new zoning maps with assistance from GIS staff.
• Design for first phase of bikeway project completed with assistance from Department of
Public Works. Funding to be addressed during budget process. Will continue to seek
grant funds; however, potential for either State or Federal funding sources for this type of
project seems limited at this time. Will continue to work with FDOT and MPO to
support provision for bike path along Mayport Road in conjunction with other roadway
improvements.
59
General Fund
Planning and Zoning
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 48,453 67,174 64,700 69,588 4,888
Overtime 201 122 200 (200)
Special Pay 12,872 324 300 (300)
Sub-Total 61,526 67,620 65,200 69,588 4,388
Benefits
FICA 4,288 5,503 4,988 5,324 336
Pension 8,503 7,571 7,926 8,117 191
Health and Life Insurance 3,548 13,262 14,778 15,564 786
Worker and Unemploy Comp 248 285 373 378 5
Sub-Total 16,587 26,621 28,065 29,383 1,318
Total Wages and Benefits 78,113 94,241 93,265 98,971 5,706
OPERATING EXPENSES
I Professional Services 157 16,561 15,000 15,000 0
Contract Services 400 500 500 0
Local Travel 50 50 0
Communications 610 501 500 650 150
Postage 198 11 200 200 0
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 100 1,950 1,850
' Printing and Publishing 2,330 4,206 3,027 3,000 (27)
Advertising and Promotions
Other Current Charges 1,307 100 100 0
Office Supplies 787 566 824 800 (24)
Operating Supplies 549 3,267 2,000 4,300 2,300
Books,Training,Memberships 930 2,446 2,584 3,000 416
Internal Service Charges 8,697 9,166 11,260 (11,260)
Total Operating Expenses 15,565 37,123 36,145 29,550 (6,595)
CAPITAL OUTLAY
Land
1
Buildings
Infrastructure Improvements
Vehicles
Equipment 0
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 93,678 131,365 129,410 128,521 (889)
60
Community Development Block Grant Fund
Code: 110-1005-515
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. Federal HUD funds are awarded to the City
of Atlantic Beach in accordance with the terms of an Interlocal Agreement with the City of
Jacksonville.
Key Objectives:
Continue to fund infrastructure improvements with project area, with a focus on provision of
central water and sewer services, sidewalks, street paving and other neighborhood
improvements that enhance the physical character of neighborhoods and improve the quality
of life within the overall CDBG project area.
Issues,trends and Highlights
Projects using Fiscal Year 2002-03 grant funds will substantially complete redevelopment of
the Donner neighborhood area, including street paving, street lights, sidewalks and water and
sewer. Improvements made with CDBG funds have generated significant reinvestment in the
Donner area and the Jordan Park area. A very substantial level of private sector and non-
profit (Beaches Habitat) housing development continues to occur within the western portions
of the City. 2003-04 grant funds will correct several drainage and stormwater problems
within the CDBG target area, and a small amount of housing rehabilitation will be continued.
Workload Data:
The Community Development Block Grant program is administered by the Community
Development Director with assistance from the Deputy Finance Director in the preparation of
reimbursement requests and financial accounting requirements. The expenditure of these
funds requires the City to have an annual audit performed, verifying compliance with
applicable federal regulations.
61
Community Development Block Grant
1 Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 0 _ 0 0 0 0
Revenues
Grant Proceeds 318,765 139,229 180,658 141,316 (39,342)
Total Reveunes 318,765 139,229 180,658 141,316 (39,342)
Other Financing Sources
Total Resources 318,765 139,229 180,658 141,316 (39,342)
Expenditures
C.D.B.G.Programs 318,765 139,229 180,658 141,316 (39,342)
DIVISION TOTALS 318,765 139,229 180,658 141,316 (39,342)
Other Financing Uses 0
Ending Cash 0 0 0 0 0
Total Expenses and Cash 318,765 139,229 180,658 141,316 (39,342)
Resource Allocation
Personal Services 39,941 30,000 0 0 0
Operating Expenses 137,256 2,392 32,151 30,000 (2,151)
Capital Outlay 141,568 106,837 148,507 111,316 (37,191)
Debt Service 0 0 0 0 0
Transfers 0 __ 0 0 0 0
318,765 139,229 180,658 141,316 (39,342)
62
Community Development Block Grant
Divisional Expenditures
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
, Salaries and Wages 29,082 19,987 0
' Overtime 898 988 0
Special Pay 1,611 1,707 0
Sub-Total 31,591 22,682 0 0 0
Benefits
FICA 1,787 1,484 0
Pension 2,428 1,835 0
Health and Life Insurance 2,654 2,940 0
Worker and Unemploy Comp 1,481 1,059 0 '
Sub-Total 8,350 7,318 0 0 0
Total Wages and Benefits 39,941 30,000 0 0 0
OPERATING EXPENSES
Professional Services
Contract Services 2,500 3,500 (3,500)
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies 277 0
Operating Supplies 2,217 0
Books,Training,Memberships
Aid to Private Citizens 134,479 175 28,651 30,000 1,349
Total Operating Expenses 137,256 2,392 32,151 30,000 (2,151)
CAPITAL OUTLAY
Land
Buildings 0
Infrastructure Improvements 139,158 105,670 136,396 111,316 (25,080)
Vehicles
Equipment 2,410 1,167 12,111 (12,111)
Total Capital Outlay 141,568 106,837 148,507 111,316 (37,191) 1
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 318,765 139,229 180,658 141,316 (39,342)
63
Building
Code: 001-1008-524
Purpose:
The Building Department is responsible for ensuring development proposals comply with
zoning codes and ordinances, regulations and standards set forth by the City and other
regulatory bodies. Also,the department reviews building plans and oversees the City
permit issuance process, performs prompt and thorough inspections at various stages of
construction, and investigates complaints and enforces building code violations. The
department is also responsible for painting related building and structure maintenance.
Key Objectives:
• Maintain certification program
• Increase Insurance Service Organization Rating from 4 to 3
• Permitting On-line
• Maintain review/inspection program of City owned property
• Review and evaluate building permit fees
• Pursue condemnation program of identified locations
• Increase public awareness of building code
Issue, Trends and Highlights:
• Coordinate with Public Works inspecting sewer/water systems
• Building maintenance program to create scheduled painting for all City structures and
other appurtenances
• Assist in the Renovation and Expansion project for City Hall.
Workload Data
Activity Est. FY-03 FY-02 FY-01
Permits Reviewed and Issued 2,170 3,200 2,555
Plan Reviews 1,224 1106 918
Inspections *4,368 4,000 3,515
• Additional inspections for roofing, doors, windows and garage doors required by
Florida Building Code as of March 2002.
64
General Fund
Building
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 105,506 141,405 139,000 186,226 47,226
Overtime 1,036 909 1,200 300 (900)
Special Pay 6,030 7,499 13,000 7,900 (5,100)
Sub-Total 112,572 149,813 153,200 194,426 41,226
Benefits
FICA 9,124 10,936 11,720 14,874 3,154
Pension 15,822 16,482 18,582 24,088 5,506
Health and Life Insurance 11,857 36,959 49,372 50,092 720
Worker and Unemploy Comp 11,171 12,827 19,547 20,898 1,351
Sub-Total 47,974 77,204 99,221 109,952 10,731
Total Wages and Benefits 160,546 227,017 252,421 304,378 51,957
OPERATING EXPENSES
Professional Services 649 589 800 1,200 400
Contract Services 31,313 8,115 5,000 3,600 (1,400)
Local Travel 173 183 100 100 0
Communications 2,583 3,114 3,000 4,000 1,000
Postage 97 259 150 150 0
Utilities
Rentals and Leases 21 0
Insurance
Repairs and Maintenance 6,306 8,628 11,618 3,350 (8,268)
Printing and Publishing 6,270 903 3,000 3,000 0
Advertising and Promotions
Other Current Charges 100 100 0
Office Supplies 923 980 800 1,000 200
Operating Supplies 8,518 6,324 7,747 8,300 553
Books,Training,Memberships 982 4,503 3,700 3,700 0
Internal Service Charges 14,195 16,975 29,421 (29,421)
Total Operating Expenses 72,009 50,593 65,436 28,500 (36,936)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 14,387 18,781 0
Equipment 4,040 15,140 3,723 3,000 (723)
Total Capital Outlay 18,427 33,921 3,723 3,000 (723)
DEBT SERVICE F
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 250,982 311,531 321,580 335,878 14,298
65
Tree Protection Fund
Code: 112-1005-537
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 permit proceeds for tree removal and site clearings
(mitigation). 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:
• Use available tree mitigation funds annually to re-establish canopy on private property
through Beautification Committee tree giveaway program
• Trees planted on Seminole Road. Researching other areas for planting.
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 the Tree Conservation Board, the Beautification Advisory Committee and the City
Manager. The past use of this fund has been minimal, but should increase some as the
knowledge of the uses and size of the fund grows.
66
Tree Protection Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 22,009 3,166 35,171 14,946 (20,225)
Revenues
Tree Mitigation Proceeds 1,939
Contributions/Donations 37,225 5,616 3,000 (2,616)
Total Reveunes 1,939 37,225 # 5,616 # 3,000 # (2,616)
Other Financing Sources 1
Total Resources 23,949 40,391 40,787 17,946 (22,841)
Expenditures
Contract Services 20,783 4,750 24,341 7,000 (17,341)
Operating supplies 470 1,500 (1,500)
DIVISION TOTALS 20,783 5,220 25,841 7,000 (18,841)
Other Financing Uses
Ending Cash 3,166 35,171 14,946 10,946 (4,000)
Total Expenses and Cash 23,949 40,391 40,787 17,946 (22,841)
Resource Allocation
Personal Services 0 0 0 0 0
Operating Expenses 20,783 5,220 25,841 7,000 (18,841)
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
20,783 5,220 25,841 7,000 (18,841)
•
67
Public Safety
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Revenues:
General Fund Resources 3,321,278 3,755,525 4,143,370 3,871,585 (271,785)
Police Grants 93,748 48,239 180,354 170,421 (9,933)
Police Trust 80,311 48,440 34,113 33,250 (863)
Total Revenues 3,495,337 3,852,204 4,357,837 4,075,256 (282,581)
Expenses:
Police Services 2,357,635 2,723,264 3,092,778 2,859,925 (232,853)
Police Grants 50,334 48,514 185,597 170,421 (15,176)
Police Trust 78,119 116,408 134,516 21,624 (112,892)
Rescue Services 908,713 978,786 988,797 955,423 (33,374)
Code Enforcement 54,930 53,475 61,795 56,237 (5,558)
Total Expenses 3,449,731 3,920,447 4,463,483 4,063,630 (399,853)
Resource Allocation:
Personal Services 2,081,724 2,410,778 2,542,248 2,788,470 246,222
Operating Expenses 1,225,966 1,372,750 1,551,651 1,160,428 (391,223)
Capital Outlay 133,089 123,960 337,450 114,732 (222,718)
Debt Service 0 0 0 0 0
Transfers 8,952 12,959 32,134 0 (32,134)
Total Resource Allocation: 3,449,731 3,920,447 4,463,483 4,063,630 (399,853)
Summary of Authorized Positions
Allocation 2002-2003 2003-2004
Police
Public Safety Director 90% 0.9 0.9
Deputy Police Chief 1.0 1.0
Lieutenant 2.0 2.0
Sergeant 4.0 5.0
Detective 2.0 1.0
Patrol Officer 17.0 19.0
Administrative Assistant 1.0 1.0
Communications Supervisor 1.0 1.0
Emergency Communications Officer 5.0 5.0
Police Records Specialist 1.0 1.0
Police Records Clerk 1.0 1.0
Property Evidence Records Clerk 1.0 1.0
Animal Control Officer 2.0 2.0
School Crossing Guard-(Part Time) 3.0 3.0
41.9 43.9
Fire,Rescue and Lifeguard Operations
Public Safety Director 10% 0.1 0.1
Life Guard Captain-(Part Time) 2.0 2.0
Lifeguard Lieutenant-(Part Time) 4.0 4.0
Lifeguards-(Part Time) 12.0 12.0
18.1 18.1
Code Enforcement
Code Enforcement Officer 1.0 1.0
Total Public Safety 61.0 63.0
68
Police Division
Divisional Summary
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Resource Allocation
Personal Services 1,905,691 2,225,390 2,360,022 2,469,167 109,145
Operating Expenses 400,789 477,454 648,434 293,087 (355,347)
Capital Outlay 51,155 20,420 84,322 97,671 13,349
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Revenues 2,357,635 2,723,264 3,092,778 2,859,925 (232,853)
Expenses:
Administrative 608,580 757,761 862,170 566,699 (295,471)
Patrol 1,228,158 1,475,881 1,679,324 1,813,285 133,961
Detective 211,524 211,590 181,994 94,464 (87,530)
Dispatch 217,948 228,206 257,262 281,303 24,041
Animal Control 82,831 42,052 103,667 92,782 (10,885)
School Guard 8,594 7,775 8,361 11,392 3,031
Total Expenses 2,357,635 2,723,264 3,092,778 2,859,925 (232,853)
Summary of Authorized Positions
Allocation 2002-2003 2003-2004
Police
Public Safety Director 90% 0.9 0.9
Deputy Police Chief 1.0 1.0
Lieutenant 2.0 2.0
Sergeant 4.0 5.0
Detective 2.0 1.0
Patrolman 17.0 19.0
Administrative Assistant 1.0 1.0
Communications Supervisor 1.0 1.0
Emergency Communications Officer 5.0 5.0
Secretary 1.0 1.0
Records Specialists/Clerk 2.0 2.0
Animal Control Officer 2.0 2.0
School Crossing Guard 3.0 3.0
41.9 43.9
69
Police
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,problem solving, crime
prevention, and law enforcement.
The Police Department operates seven(7) divisions including Administration, Patrol,
Investigations, Communications,Animal Control, Crossing Guards, and Lifeguards. 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 handles all 911 calls for police, fire, and emergency medical responses.
Key Objectives:
• Continue the increased traffic enforcement throughout the city, with an emphasis on Speed
and DUI enforcement
• Continue the implementation of technology including lap top computers in police vehicles
and less-than-lethal force equipment to enhance performance and safety for citizens and
police officers, and to seek alternative funding sources for their purchases
• Provide supervisory and performance evaluation training for all officers in preparation for
future assignments and responsibilities
• Encourage all officers to pursue college classes and degrees
• Provide education, training, and enforcement campaign for bicyclists
Highlights:
• Decrease in the Overall Crime Rate in 2002
• Utilize lap top computers in police vehicles on a wireless network to give officers access to
vital information on scene. (Primarily Grant Funded)
• Successful DUI Roadblocks in conjunction with other agencies in the area
• Participation in Buckle Up campaign to encourage the use of seatbelts, and participating in
the state wide Pedestrian Safety Program, by educating and informing the motoring public
of the laws regarding right-of-way of pedestrians in crosswalks.
Workload Data:
Activity 2002 2001 2000 1999
Responses 22,313 24,152 22,974 21,100
Response Time 3 min 3 min 3 min 3 min
Arrested and Booked 636 939 1,103 914
Index Crimes 562 621 673 611
Traffic Citations 5,437 6,383 5,836 4,725
70
General Fund
Police Administration
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 215,134 225,708 230,000 254,528 24,528
' Overtime 5,487 14,716 3,000 3,000 0
Special Pay 12,309 16,619 15,234 15,534 300
Sub-Total 232,930 257,042 248,234 273,062 24,828
Benefits
FICA 16,936 18,786 18,990 20,889 1,899
Pension 24,057 32,386 32,145 35,092 2,947
Health and Life Insurance 12,380 30,203 37,055 33,779 (3,276)
Worker and Unemploy Comp 8,479 7,771 15,570 16,683 1,113
-
Sub-Total 61,852 89,145 103,760 106,443 2,683
Total Wages and Benefits 294,782 346,187 351,994 379,505 27,511
OPERATING EXPENSES
Professional Services 2,427 2,561 2,500 5,500 3,000
Contract Services 14,736 28,473 24,900 25,700 800
Local Travel 192 0
Communications 15,942 15,716 26,487 40,000 13,513
Postage 370 643 400 500 100
Utilities 9,491 9,271 10,000 10,000 0
Rentals and Leases 4,781 2,704 1,800 1,900 100
Insurance 0
Repairs and Maintenance 84,699 84,480 89,511 32,000 (57,511)
Printing and Publishing 4,138 18,526 18,045 20,000 1,955
Advertising and Promotions 0
Other Current Charges 1,022 1,961 2,000 2,000 0
Office Supplies 8,871 8,044 8,000 8,000 0
Operating Supplies 17,859 18,933 29,968 28,100 (1,868)
Books,Training,Memberships 3,583 3,852 10,000 10,000 0
Internal Service Charges 144,264 207,434 285,365 (285,365)
Total Operating Expenses 312,183 402,789 508,976 183,700 (325,276)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 1,615 8,785 1,200 3,494 2,294
Total Capital Outlay 1,615 8,785 1,200 3,494 2,294
1 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 608,580 757,761 862,170 566,699 (295,471)
71
General Fund
Police Patrol
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 700,390 797,499 822,800 928,075 105,275
Overtime 112,296 131,231 130,000 95,000 (35,000)
Special Pay 46,621 65,412 48,920 62,620 13,700
Sub-Total 859,307 994,142 1,001,720 1,085,695 83,975
Benefits
FICA 63,618 73,868 76,632 83,056 6,424
Pension 85,069 115,738 123,180 134,563 11,383
Health and Life Insurance 66,974 181,457 222,100 242,530 20,430
Worker and Unemploy Comp 45,838 47,207 91,326 103,061 11,735
Sub-Total 261,499 418,270 513,238 563,210 49,972
Total Wages and Benefits 1,120,806 1,412,411 1,514,958 1,648,905 133,947
OPERATING EXPENSES
Professional Services
Contract Services 410 108 0 (108)
Local Travel 0
Communications 0
Postage 0
' Utilities 0
Rentals and Leases 1,200 2,058 2,800 2,200 (600)
Insurance 0
Repairs and Maintenance 6,170 4,578 35,000 7,000 (28,000)
Printing and Publishing 0
Advertising and Promotions 0
Other Current Charges 0
Office Supplies 0
Operating Supplies 53,565 47,390 49,000 52,000 3,000
Books,Training,Memberships 991 1,505 12,650 10,000 (2,650)
Internal Service Charges 0
Total Operating Expenses 62,336 55,530 99,558 71,200 (28,358)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 43,135 61,120 91,680 30,560
Equipment 1,881 7,940 3,688 1,500 (2,188)
Total Capital Outlay 45,016 7,940 64,808 93,180 28,372
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 1,228,158 1,475,881 1,679,324 1,813,285 133,961
72
General Fund
Police Detectives
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 129,544 104,920 81,039 42,898 (38,141)
Overtime 25,169 27,662 20,000 10,000 (10,000)
Special Pay 10,238 19,171 19,744 11,440 (8,304)
Sub-Total 164,951 151,753 120,783 64,338 (56,445)
Benefits
FICA 12,278 11,278 9,240 4,922 (4,318)
Pension 12,506 16,442 11,067 5,755 (5,312)
Health and Life Insurance 11,274 23,852 22,249 6,144 (16,105)
Worker and Unemploy Comp 8,706 6,980 8,205 4,408 (3,797)
Sub-Total 44,764 58,552 50,761 21,229 (29,532)
Total Wages and Benefits 209,715 210,305 171,544 85,567 (85,977)
OPERATING EXPENSES
Professional Services
Contract Services 109 5,500 5,500 0
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 140
Printing and Publishing
Advertising and Promotions
Other Current Charges/Investigations 0
Office Supplies
Operating Supplies 1,378 657 500 900 400
Books,Training,Memberships 431 379 4,450 1,500 (2,950)
Internal Service Charges 0
Total Operating Expenses 1,809 1,285 10,450 7,900 (2,550)
CAPITAL OUTLAY
Land
' Buildings
Infrastructure Improvements
Vehicles 997 997
Equipment
Total Capital Outlay 0 0 0 997 997
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 211,524 211,590 181,994 94,464 (87,530)
73
General Fund
Police Dispatch
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 140,817 124,453 168,000 168,542 542
Overtime 16,550 32,040 15,000 15,000 0
Special Pay 8,368 8,292 7,400 7,400 0
Sub-Total 165,735 164,785 190,400 190,942 542
Benefits
FICA 12,250 12,266 14,566 14,607 41
Pension 16,476 16,750 10,743 12,867 2,124
Health and Life Insurance 17,981 30,503 30,501 49,943 19,442
Worker and Unemploy Comp 691 590 914 944 30
Sub-Total 47,398 60,108 56,724 78,361 21,637
Total Wages and Benefits 213,133 224,893 247,124 269,303 22,179
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 220 200 (200)
Printing and Publishing 413 2,145 1,000 500 (500)
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 3,385 407 3,000 10,000 7,000
Books,Training,Memberships 797 760 4,500 1,500 (3,000)
Internal Service Charges
Total Operating Expenses 4,815 3,312 8,700 12,000 3,300
CAPITAL OUTLAY
Land
• Buildings
Infrastructure Improvements
Vehicles
Equipment 1,438 (1,438)
Total Capital Outlay 0 0 1,438 0 (1,438)
DEBT SERVICE
J Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 217,948 228,206 257,262 281,303 24,041
74
General Fund
Police Animal Control
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 38,207 13,584 40,898 48,458 7,560
Overtime 5,130 2,010 4,000 3,000 (1,000)
Special Pay 1,325 284 833 0 (833)
Sub-Total 44,662 15,878 45,731 51,458 5,727
Benefits
FICA 3,406 1,212 3,358 3,937 579 •
Pension 4,366 4,402 4,641 6,234 1,593
Health and Life Insurance 5,330 2,110 12,000 12,140 140
Worker and UnemployComp 1,228 349 1,311 1,576 265
Sub-Total 14,330 8,074 21,310 23,887 2,577
Total Wages and Benefits 58,992 23,951 67,041 75,345 8,304
OPERATING EXPENSES
Professional Services 1,719 26 (26)
Contract Services 300 500 200
Local Travel
Communications 220 603 (603)
Postage
Utilities 2,210 2,532 2,737 2,737 0
Rentals and Leases
Insurance
Repairs and Maintenance 6,331 4,658 4,884 2,000 (2,884)
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 8,805 4,036 7,500 8,700 1,200
Books,Training,Memberships 1,969 1,240 3,700 3,500 (200)
Internal Service Charges
Total Operating Expenses 19,315 14,406 19,750 17,437 (2,313)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 16,876 (16,876)
Equipment 4,524 3,695 0
Total Capital Outlay 4,524 3,695 16,876 0 (16,876)
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 82,831 42,052 103,667 92,782 (10,885)
75
General Fund
Police School Guards
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 7,225 6,781 6,000 8,939 2,939
Overtime 0
Special Pay 69 0
Sub-Total 7,294 6,781 6,000 8,939 2,939
Benefits
FICA 558 519 459 684 225
Pension 0
Health and Life Insurance 0
Worker and Unemploy Comp 411 343 902 919 17
Sub-Total 969 861 1,361 1,603 242
Total Wages and Benefits 8,263 7,642 7,361 10,542 3,181
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities 155 133 150 150 0
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 176 400 400 0
Books,Training,Memberships 450 300 (150)
Internal Service Charges
Total Operating Expenses 331 133 1,000 850 (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
DIVISION TOTALS 8,594 7,775 8,361 11,392 3,031
76
Police Grant Funds
Byrne Grant FY-03
Purpose:
In 2002-03, the Police Department applied for$45,000 in Byrne Grant funding, with a City match of
$15,000 for a total of $60,000. The purpose of this funding was to provide laptop computers,
modems, racks, software, and other equipment for integration with the Jacksonville Sheriff's Office
wireless system, for immediate access to FCICINCIC systems, and for data transfers with the Police
Report Management System.
Key Objective:
The key objective was to enhance the police collection, storage, and retrieval information, including
integration with other local, state,and federal agencies.
Status: Most of this work has been completed,and some is currently underway.
Local Law Enforcement Block Grant FY-03
Purpose:
In 2002-03, the Police Department obtained $81,000 from the Jacksonville LLEBG block grant
program to purchase new radios for emergency communications. The City of Atlantic Beach matched
this funding with$9,000 for a total grant amount of$90,000.
Key Objective:
The objective of this grant was to provide funding for countywide emergency communications. A
new countywide system is currently being implemented, and Atlantic Beach will be added to the
system over the 2002-03 fiscal year.
Status: Most of this work has been completed.
Local Law Enforcement Block Grant FY-03
Purpose:
In 2002-03, the Police Department obtained $17,467 in Local Law Enforcement Block Grants to
complete a data conversion for the previous report management system to the new report management
system. The City provided a match of$1,941 for a total of$19,408.
77
Key Objective:
The key objective was to complete a data conversion of approximately 12 years of police records to
the new police records management system. This has made the information collected in previous
years accessible to police officers on a timely basis.
Status: Completed
Byrne Grant— Crime Suppression Unit FY-04
Purpose:
In 2003-04, the Police Department applied for$101,250 in Byrne Grant funding, with a 25%
match required. The City of Atlantic Beach will provide a$33,750 match, for a total of
$135,000. The purpose of the funding is to provide salaries and benefits for two (2) additional
Police Officers to work on a Crime Suppression Unit(CSU). The CSU will focus law
enforcement resources on crime prevention, community policing, and directed enforcement
operations in locations where specific problems have been identified.
Key Objectives:
Objectives include the use of community surveys,the formation of community partnerships, and
the implementation of crime prevention techniques to enhance the quality of life for Atlantic
Beach citizens. The CSU will engage in directed enforcement activities to reduce street level
drug sales and prostitution, and they will perform problem-solving functions to address crime
related issues.
Jacksonville Local Law Enforcement Block Grant FY-04
Purpose:
For 2003-04, Atlantic Beach has requested$18,169 in Local Law Enforcement Block Grant
funding for the equipment and resources necessary to support the Crime Suppression Unit
discussed above. There will be three (3) full time officers assigned to the unit, and they will
need radios, computers, buy money, vehicles, and other equipment for their operations. This
requires a 10%match of$1,817 from the City of Atlantic Beach.
Key Objectives:
Objectives include the use of community surveys, the formation of community partnerships, and
the implementation of crime prevention techniques to enhance the quality of life for Atlantic
Beach citizens. The CSU will engage in directed enforcement activities to reduce street level
drug sales and prostitution, and they will perform problem-solving functions to address crime
related issues.
78
Police Grant Funds
Police Department
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 _ (Decrease)
Cash Forward (31,986) 11,428 10,369 5,126 (5,243)
Revenues
Grant Proceeds 84,044 38,096 148,179 131,150 (17,029)
Interest 160 209 41 (41)
Transfer from Radio Trust 9,000 (9,000)
Transfer from General Fund 39,271 39,271 ,
Transfer from Police Trust 9,499 9,934 23,134 (23,134)
Transfer from Within Police Grants 45 0
Total Reveunes 93,748 48,239 180,354 170,421 (9,933)
Other Financing Sources 0
i Total Resources 61,762 59,667 190,723 175,547 (15,176)
Expenditures
Salaries and Wages 14,935 14,925 125,000 125,000
Operating Expenses
: Professional Services
Contract Services 37 600
Local Travel
Communications 192 10,080 5,000 (5,080)
Postage
Rentals and Leases 8,500 8,500
Repair and Maintenance 936 (936)
Utilities 170 1,017
Other Current Charges 10,000 10,000
Operating Supplies 2,350 11,293 19,797 6,921 (12,876)
Training 3,000 3,000
Total Operating Expenses 2,749 12,910 30,813 33,421 2,608
Capital Outlay
Vehicles
Equipment 32,605 17,654 154,784 12,000 (142,784)
Total Capital Outlay 32,605 17,654 154,784 12,000 (142,784)
Transfers
To Police Trust fund 3,024 0
To General Fund 2 0
To Various Grant Funds 45 0
Total Transfers 45 3,025 0 0 0
DIVISION TOTALS 50,334 48,514 185,597 170,421 (15,176)
Other Financing Uses 784
Ending Cash 11,428 10,369 5,126 5,126 0
Total Expenses and Cash 61,762 59,667 190,723 175,547 (15,176)
Resource Allocation
Personal Services 14,935 14,925 0 125,000 125,000
Operating Expenses 2,749 12,910 30,813 33,421 2,608
Capital Outlay 32,605 17,654 154,784 12,000 (142,784)
Debt Service
Transfers 45 3,025 0 0 0
Total Resources 50,334 48,514 185,597 170,421 (15,176)
79
Police Special Revenue Funds
Purpose:
The Police Special Revenue Funds receive revenue from several distinct sources. There is restricted
funding from a surcharge on Uniform Traffic Citations that is dedicated to police training. Additional
restricted revenue in this account is received from the seizure and forfeiture of property that has been
used in felony crimes. Historically, when available, the City has funded police training from these
funds. When there are insufficient revenues in these funds, the training is then funded with General
Fund resources.
Key Objectives:
The key objectives of these funds is to provide a funding source for Police Training, to use as
matching funds for grants, and to procure equipment and finance investigative expenses for protracted
operations. The sources of these funds includes:
1. Court Case Proceeds
2. State Contraband Forfeitures
3. Federal Contraband Forfeitures
Radio Communications Special Revenue Fund
Purpose:
The purpose of this restricted fund is to provide revenue for an emergency radio communications
system,and to enhance automation in the Police Department.
Objective:
In 2002-03, the objective of this funding was to purchase radios and related equipment for the Police
Department to participate in countywide emergency communications system, which will provide
immediate communication with the area law enforcement, fire and rescue, and other emergency
services organizations. $9,000 of this funding will be used to provide matching funds for a Local Law
Enforcement Block Grant to accomplish this objective.
Issues,Trends and Highlights:
In 2003-04, this funding will be needed to cover the monthly costs/air time for public safety radios.
The current monthly cost is $26.50 per radio per month. With approximately 68 radios in public
safety,this totals$21,624 for the year.
Both of the above funds are combined in the budget presentation.
80
Police Special Revenue Funds
Public Safety
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 178,458 170,957 100,694 291 (100,403)
Revenues
Confiscated Property 40,475 12,172 213 (213)
Court Case Revenues 7,049 6,373 7,000 7,000 0
Radio Communications Fees 24,328 24,284 25,000 25,000 0
Interest 8,459 2,587 1,250 1,250 0
Miscellaneous 650 (650)
Transfer from Other Funds 3,024 0
Total Reveunes 80,311 48,440 34,113 33,250 (863)
Other Financing Sources
Total Resources 258,769 219,397 134,807 33,541 (101,266)
OPERATING EXPENSES
Contract Services 6,630 0
Investigations 2,000 0
Communications 21,624 21,624
Training 16,320 0
Printing and Publishing 213 (213)
Operating Supplies 1,306 21,990 1,391 (1,391)
Other Current Charges 2,210 0
Books,Training,Memberships 20,631 8,500 (8,500)
Total Operating Expenses 21,836 49,250 10,104 21,624 11,520
CAPITAL OUTLAY
Vehicles 15,138 0
Equipment 47,376 42,086 92,278 (92,278)
Total Capital Outlay 47,376 57,224 92,278 0 (92,278)
TRANSFERS
1 To Police Grant&Trust Funds 8,907 9,934 32,134 (32,134)
Total Transfers 8,907 9,934 32,134 0 (32,134)
DIVISION TOTALS 78,119 116,408 134,516 21,624 (112,892)
Other Financing Uses 9,693 2,295
Ending Cash 170,957 100,694 291 11,917 11,626
Total Expenses and Cash 258,769 219,397 134,807 33,541 (101,266)
81
Fire Department
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.
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:
Measurements 2002 2001 2000
Fires 173 187 177
Response Time in Minutes 4.5 4.9 4.9
Rescues 820 772 805
Response Time in Minutes 4.4 4.5 4.4
82
Fire Division
Divisional Summary
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Resource Allocation
Personal Services 122,047 130,057 138,623 147,416 8,793
Operating Expenses 786,666 820,066 844,108 802,946 (41,162)
Capital Outlay 0 28,662 6,066 5,061 (1,005)
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resources 908,713 978,786 988,797 955,423 (33,374)
Expenses:
Fire Control/Rescue 771,420 787,284 804,515 792,465 (12,050)
Lifeguards 137,293 191,502 184,282 162,958 (21,324)
Total Expenses 908,713 978,786 988,797 955,423 (33,374)
Summary of Authorized Positions
Allocation 2002-2003 2003-2004
Fire Department
Public Safety Director 0.10 0.10 0.10
0.10 0.10
Lifeguards
Lieutenant 2.00 2.00
Captain 3.00 3.00
Lifeguard 15.00 15.00
20.00 20.00
83
General Fund
Fire Control/ Rescue
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
i Wages
Salaries and Wages 8,146 8,376 8,652 9,118 466
Overtime
Special Pay 1,078 1,162 1,186 1,186 0
Sub-Total 9,224 9,538 9,838 10,304 466
Benefits
FICA 616 651 753 788 35
Pension
Health and Life Insurance 462 1,391 1,570 1,432 (138)
Worker and Unemploy Comp 474 430 876 937 61
Sub-Total 1,552 2,471 3,199 3,157 (42)
Total Wages and Benefits 10,776 12,009 13,037 13,461 424
OPERATING EXPENSES
Professional Services
Contract Services 705,120 726,273 748,058 770,504 22,446
Local Travel
Communications
Postage
Utilities 6,528 6,819 6,600 7,000 400
Rentals and Leases
Insurance
Repairs and Maintenance 1,730 1,500 1,500
Printing and Publishing
Advertising and Promotions
Other Current Charges
I ' Office Supplies
Operating Supplies 1,000 0
Books,Training,Memberships
Internal Service Charges 48,996 39,452 36,820 (36,820)
Total Operating Expenses 760,644 775,275 791,478 779,004 (12,474)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay 0 0 0 0 0
DIVISION TOTALS 771,420 787,284 804,515 792,465 (12,050)
84
General Fund
Lifeguards
Actual Actual Estimate Budget Increase
. 2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 97,124 104,048 108,371 115,470 7,099
Overtime
Special Pay 23
Sub-Total 97,147 104,048 108,371 115,470 7,099
Benefits
FICA 7,431 7,960 8,290 8,833 543
Pension
Health and Life Insurance 93
Worker and Unemploy Comp 6,600 6,041 _ 8,925 9,652 727
Sub-Total 14,124 14,000 17,215 18,485 1,270
Total Wages and Benefits 111,271 118,048 125,586 133,955 8,369
OPERATING EXPENSES
Professional Services 1,251 4,750 5,000 5,000 0
Contract Services 1,235 1,055 400 412 12
Local Travel 1,000 500 (500)
Communications 399 1,112 2,264 2,332 68
Postage
Utilities 968 1,195 2,350 2,420 70
Rentals and Leases 120
Insurance
Repairs and Maintenance 3,559 5,218 4,204 1,800 (2,404)
Printing and Publishing 519 650 650 0
Advertising and Promotions
Other Current Charges
Office Supplies 250 150 (100)
Operating Supplies 10,415 9,076 9,012 9,030 18
Books,Training,Memberships 1,497 1,613 1,600 1,648 48
Internal Service Charges 6,698 20,134 25,900 (25,900)
Total Operating Expenses 26,022 44,792 52,630 23,942 (28,688)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 19,115 1,400 (1,400)
Equipment 9,547 4,666 5,061 395
Total Capital Outlay 0 28,662 6,066 5,061 (1,005)
. DEBT SERVICE
Principal
Interest
Other
• Total Debt Service 0 0 0 0 0
TRANSFERS
• To 0
To 0
Total Transfers 0 0 0 0 0
DIVISION TOTALS 137,293 191,502 184,282 162,958 (21,324)
85
Code Enforcement
Code: 001-1006-516
Purpose:
The Code Enforcement Department is responsible for the investigation and enforcement of City
Code violations, preparation of cases to be brought before the Code Enforcement Board, and
public information relative to the understanding and interpretation of the Code.
The Code Enforcement Officer also serves as the City's Safety Coordinator. In that capacity, he
works with employees relative to establishing and complying with safety standards. He also
chairs the Safety Committee that reviews all accidents and injuries to City employees.
Key Objectives:
• Assist in the review, evaluation and revision of the City Code
• Improve the public awareness of City Codes
• Continue the refinement of City Codes
• Assist other departments throughout the City of Atlantic Beach Florida
Issues, Trends and Highlights:
• Completed Safety Training for his duties as Chairman of Safety Committee and Atlantic
Beach Safety Coordinator
• Increased awareness and emphasis on Code Enforcement issues
• Completed review and extensive rewrite of the City Safety Policies
Workload Data
Activity 2002 2001 2000
Investigations 2,832 2,851 1,795
In Compliance 2,790 2,814
Pending 104 62
Appealing 1 1
86
General Fund
Code Enforcement
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 29,942 31,209 32,413 34,409 1,996
Overtime 22 0
Special Pay 37 0
Sub-Total 30,001 31,209 32,413 34,409 1,996
Benefits
FICA 2,276 2,368 2,480 2,632 152
Pension 3,318 3,344 3,679 4,427 748
Health and Life Insurance 98 126 128 136 8
Worker and Unemploy Comp 3,358 3,359 4,903 5,283 380
Sub-Total 9,050 9,197 11,190 12,478 1,288
Total Wages and Benefits 39,051 40,406 43,603 46,887 3,284
OPERATING EXPENSES
Professional Services 10 100 100
Contract Services 500 1,500 1,500 0
Local Travel 23 15 150 150 0
Communications 591 673 800 800 0
Postage 100 100 0
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 2,040 1,960 2,684 300 (2,384)
Printing and Publishing 1,250 491 1,527 1,600 73
Advertising and Promotions
Other Current Charges 30 0
Office Supplies 567 552 600 600 0
Operating Supplies 1,104 453 1,000 1,000 0
Books,Training,Memberships 2,202 2,683 3,500 3,200 (300)
Internal Service Charges 6,119 5,730 6,331 (6,331)
Total Operating Expenses 13,926 13,069 18,192 9,350 (8,842)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 1,953 0
Total Capital Outlay 1,953 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 54,930 53,475 61,795 56,237 (5,558)
87
Parks and Recreation
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Revenues:
General Fund Resources 968,964 905,859 1,004,182 921,089 (83,093)
First Night 23,864 0 0 0 0
Jax Corn. Foundation 3,150 0 0 0 0
Total Revenues 995,978 905,859 1,004,182 921,089 (83,093)
Expenses:
Park Administration 133,626 156,519 168,419 154,951 (13,468)
Recreation Activities 55,005 53,365 129,356 148,224 18,868
Beautification 0 0 0 137,620 137,620
Maint. &Improvements 780,333 695,975 706,407 480,294 (226,113)
First Night 59,707 0 0 0 0
Jax Comm. Foundation 3,550 0 0 0 0
Total Expenses 1,032,221 905,859 1,004,182 921,089 (83,093)
Resource Allocation:
Personal Services 303,112 377,152 498,884 524,689 25,805
Operating Expenses 445,677 464,217 468,341 388,900 (79,441)
Capital Outlay 283,432 64,490 36,957 7,500 (29,457)
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resource Allocation: 1,032,221 905,859 1,004,182 921,089 (83,093)
Summary of Authorized Positions
Allocation 2002-2003 2003-2004
Park Administration
Parks and Recreation Director 1.00 1.00
Administrative Assistant 1.00 1.00
2.00 2.00
Recreation Activities
Recreation Coordinator 1.00 1.00
Recreation Leader(Part Time) 1.00 1.00
2.00 2.00
Beautification
Beautification Division Chief 1.00 1.00
Gardener 1.00 1.00
2.00 2.00
Maintenance and Improvements
Park Maintenance Division Chief 1.00 1.00
Park Attendant 5.00 5.00
6.00 6.00
Total Parks and Recreation 12.00 12.00
88
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
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 12.0 200 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
Fairway Villas Park Passive 0.4 Mayport Rd&Fairway Villas Lane
Fraiser Park Passive 0.4 Plaza St. (Median) Seminole Rd. &E. Coast
Mandalay Park Passive 0.4 Seminole and 16th Avenue
Marvin's Garden Passive 0.3 Dewees Avenue
Total 141.5
89
Parks and Recreation
Code: 001-6000-572
Purpose:
The Parks and Recreation Department is responsible for the recreational activities throughout the
City and special events programs. This department sponsors Programs such as youth baseball,
softball, basketball, youth and adult flag football, cheerleading, summer camps and Community
Theater, and events such as"Earth Festival"and First Night.
Key Objectives:
• Complete new Skate Park, and hold grand opening
• Complete construction of new pocket park
• Increase programs
Issues, Trends and Highlights:
• Monitored F.I.N.D. Grants
• Received reimbursement from F.I.N.D.
• Held grand opening for Dutton Island and Adele Grage
• Combined the Cultural Arts Board with the Recreation Board
Workload Data:
• Attended approximately 100 meetings in FY 01-02 held by the City Commission, staff
meetings and Recreation Advisory Board
• Scheduled approximately 15 activities during FY 01-02, including Teen Surfing Contest,
Camp Out, Tree Lighting, summer camp, field trips, after school art classes and the Egg
Hunt,to name a few
• Monitored the Florida Inland Navigation District grant for the construction of the fishing
pier at Dutton Island
• Provided summer lunches for the summer camps
• Continued the Healthy Families Program, which is a free family support program
90
General Fund
Parks Administration
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 69,444 85,995 83,000 91,386 8,386
Overtime 364 447 300 500 200
Special Pay14,507 1,991 3,000 3,004 4
Sub-Total 84,315 88,433 86,300 94,890 8,590
Benefits
FICA 6,439 6,427 6,602 7,259 657
Pension 7,715 7,778 9,732 11,757 2,025
Health and Life Insurance 2,875 12,247 18,118 20,256 2,138
Worker and Unemploy Comp 3,558 3,686 7,063 7,639 576
Sub-Total 20,587 30,138 41,515 46,911 5,396
Total Wages and Benefits 104,902 118,571 127,815 141,801 13,986
OPERATING EXPENSES
Professional Services
Contract Services 500 573 500 500 0
Local Travel 310 167 200 250 50
Communications 4,371 8,077 5,000 6,300 1,300
Postage 253 300 300 300 0
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 759 1,339 1,000 1,000 0
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies 293 285 4,500 1,500 (3,000)
Operating Supplies 576 627 3,000 800 (2,200)
Books,Training,Memberships 1,804 1,610 1,500 1,500 0
Internal Service Charges 19,858 20,491 24,254 (24,254)
Total Operating Expenses 28,724 33,469 40,254 12,150 (28,104)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 4,480 350 1,000 650
Total Capital Outlay 0 4,480 350 1,000 650
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 133,626 156,519 168,419 154,951 (13,468)
91
General Fund
Park Activities
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 941 4,612 45,502 44,141 (1,361)
Overtime 95 87 1,500 400 (1,100)
Special Pay 16 2 2,000 1,300 (700)
Sub-Total 1,052 4,701 49,002 45,841 (3,161)
Benefits
FICA 79 583 3,504 3,507 3
Pension 612 2,890 2,728 (162)
Health and Life Insurance 35 3,056 6,672 6,058 (614)
Worker and Unemploy Comp 68 455 3,484 3,690 206
Sub-Total 182 4,707 16,550 15,983 (567)
Total Wages and Benefits 1,234 9,407 65,552 61,824 (3,728)
OPERATING EXPENSES
Professional Services 2,744 0
Contract Services 24,475 16,875 30,000 7,000 (23,000)
Local Travel 0
Communications 2,000 (2,000)
Postage 17 0
Utilities 13,110 12,762 14,000 15,000 1,000
Rentals and Leases 275 230 700 1,000 300
Insurance 0
Repairs and Maintenance 1,955 1,974 2,404 (2,404)
Printing and Publishing 1,618 447 1,500 600 (900)
Advertising and Promotions 0
Other Current Charges 47,500 47,500
Office Supplies 0
Operating Supplies 11,757 8,925 13,200 14,300 1,100
Books,Training,Memberships 564 0
Internal Service Charges 0
Total Operating Expenses 53,771 43,958 63,804 85,400 21,596
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 1,000 1,000
Total Capital Outlay 0 0 0 1,000 1,000
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DMSION TOTALS 55,005 53,365 129,356 148,224 18,868
92
Beautification
Code: 001-6025-572
Purpose:
The Beautification Division of Parks and Recreation is responsible for the city owned properties
that are landscaped, the administration of the tree protection program, maintenance of various
irrigation systems and to make improvements to the landscaped areas throughout the city.
Key Objectives:
• Continue Tree Program
• Upgrade irrigation system
• Administer landscaping classes
• Upgrade landscaped areas around buildings
Issues,Trends and Highlights:
• Instituted the Tree Program
• Installed trees in city parks
• Made upgrades to landscaped areas
93
General Fund
Beautification
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 52,054 52,054
Overtime 0
Special Pay 0
Sub-Total 0 0 0 52,054 52,054
Benefits
FICA 3,982 3,982
Pension 6,697 6,697
Health and Life Insurance 16,702 16,702
Worker and Unemploy Comp 4,735 4,735
Sub-Total 0 0 0 32,116 32,116
Total Wages and Benefits 0 0 0 84,170 84,170
OPERATING EXPENSES
Professional Services 0
Contract Services 15,500 15,500
Local Travel 0
Communications 1,300 1,300
Postage 150 150
Utilities 8,000 8,000
Rentals and Leases 1,700 1,700
Insurance 0
Repairs and Maintenance 4,000 4,000
Printing and Publishing 500 500
Advertising and Promotions 0
Other Current Charges 0
Office Supplies 0
Operating Supplies 22,000 22,000
Books,Training,Memberships 300 300
Internal Service Charges _ 0
Total Operating Expenses 0 0 0 53,450 53,450
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 0 0 0 137,620 137,620
94
Parks Maintenance
Code: 001-6020-572
Purpose:
The Parks Maintenance Department is responsible for providing safe recreational activities
throughout the City. The primary concern is the citizens of Atlantic Beach and those who use
our parks.
Key Objectives:
• Construct a Skateboard Park
• Resurface Tennis Courts
• Mark the channels from Dutton to Tide Views
• Install two showers at two beach accesses
Issues, Trends and Highlights:
• Completed the construction of the trails and picnic pavilion
• Completed the renovations to the Adele Grage Cultural Center
• Installed a fence around the jogging track
• Completed the upgrades to the soccer field on Plaza
Workload Data
Activity Est. FY-03 FY-02 FY-01
Park Inspections 24 24 24
Acres of Park Land Maintained 141 141 141
Number of contractors supervised 7 7 7
95
General Fund
Park Maintenance & Improvements
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 137,337 154,640 185,000 147,739 (37,261)
Overtime 6,121 2,517 2,500 3,000 500
Special Pay 4,181 5,398 6,000 600 (5,400)
Sub-Total 147,639 162,555 193,500 151,339 (42,161)
Benefits
RCA 11,104 12,169 14,802 11,577 (3,225)
Pension 10,352 20,206 21,795 19,393 (2,402)
Health and Life Insurance 17,138 43,993 58,208 40,874 (17,334)
Worker and Unemploy Comp 10,743 10,251 17,212 13,711 (3,501)
Sub-Total 49,337 86,619 112,017 85,555 (26,462)
Total Wages and Benefits 196,976 249,174 305,517 236,894 (68,623)
OPERATING EXPENSES
Professional Services 791 1,057 0
Contract Services 118,347 203,650 172,000 163,700 (8,300)
Local Travel
Communications 215 1,600 4,000 2,400
Postage
Utilities 20,150 23,812 22,161 14,000 (8,161)
Rentals and Leases 3,082 3,201 2,500 1,300 (1,200)
Insurance
Repairs and Maintenance 61,292 31,323 49,000 15,500 (33,500)
Printing and Publishing 1,359 2,420 1,400 2,000 600
Advertising and Promotions
Other Current Charges 10,348 0
Office Supplies 107 0
Operating Supplies 62,202 69,595 56,600 37,000 (19,600)
Books,Training,Memberships 576 799 500 400 (100)
Internal Service Charges 21,671 50,718 58,522 (58,522)
Total Operating Expenses 299,925 386,790 364,283 237,900 (126,383)
CAPITAL OUTLAY
Land 87,371 85 0
Buildings 132,776 37,624 1,907 3,500 1,593
Infrastructure Improvements 37,013 19,555 0
Vehicles 26,272 0
Equipment 2,747 34,700 2,000 (32,700)
Total Capital Outlay 283,432 60,010 36,607 5,500 (31,107)
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 780,333 695,975 706,407 480,294 (226,113)
96
First Night Special Event
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 35,843 0 0 0
Revenues
Transfer from General Fund 10,000 0
Special Event Receipts 13,864 0
Total Reveunes 23,864 0 0 0 0
Other Financing Sources
Total Resources 59,707 0 0 0 0
Salary and Benefits
Overtime with Benefits 0
Operating Expenses
Contract Services 12,805 0
Communications 280 0
Postage 150 0
Rentals 845 0
Insurance 808 0
Other Current Charges
Advertising and Printing 563 0
Supplies 488 0
Travel 3,219 0
Transfer to First Night 501C3 org. 40,549 0
Total Operating Expenses 59,707 0 0 0 0
DIVISION TOTALS 59,707 0 0 0 0
Other Financing Uses
Ending Cash 0 0 0 0
Total Expenses and Cash 59,707 0 0 0 0
97
Jacksonville Community Foundation Grant
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 500 100 (0) (0) 0
Revenues
Transfer from General Fund 3,150 0
Grant Proceeds 0
Total Reveunes 3,150 0 0 0 0
Other Financing Sources
Total Resources 3,650 100 (0) (0) 0
Salary and Benefits
Overtime with Benefits 0
Operating Expenses
Contract Services-Program Costs 3,550 0
Total Operating Expenses 3,550 0 0 0 0
TRANSFERS
To General Fund 100 0
Total Transfers 0 100 0 0 0
DIVISION TOTALS 3,550 100 0 0 0
t
Other Financing Uses
Ending Cash 100 (0) (0) (0) 0
Total Expenses and Cash 3,650 100 (0) (0) 0
98
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99
Public Works
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Revenues:
General Fund Resources 727,238 710,109 868,039 937,599 (202,135)
Local Option Gas Taxes 569,193 532,895 510,000 508,870 (1,130)
Sanitation Utility 1,202,829 1,199,640 1,249,000 1,259,000 10,000
Storm Water Utility 353,291 1,354,891 1,014,928 1,697,765 682,837
Bond Construction 286,285 101,373 38,900 0 (38,900)
Internal Service Charges 633,051 626,545 722,782 378,806 (72,281)
Total Revenues 3,771,887 4,525,453 4,403,649 4,782,040 378,391
Expenses:
Public Works Admin. 409,622 400,219 451,844 424,249 (27,595)
Street and Road Maint. 727,238 710,109 868,039 665,904 (202,135)
Local Option Gas Tax 177,774 1,067,426 1,247,415 769,776 (477,639)
Sanitation Utility 1,108,380 1,192,492 1,216,977 1,236,335 19,358
Storm Water Utility 849,149 977,843 1,332,376 1,711,209 378,833
Bond Construction 1,175,661 1,435,221 3,917,975 0 (3,917,975)
Fleet Maintenance 223,429 226,326 270,938 226,252 (44,686)
Total Expenses 4,671,253 6,009,637 9,305,564 5,033,725 (4,271,839)
Resource Allocation:
Personal Services 660,877 761,687 825,547 907,586 82,039
Operating Expenses 1,864,593 2,086,615 2,473,499 1,982,622 (490,877)
Capital Outlay 1,582,651 2,027,319 5,118,974 874,325 (4,244,649)
Debt Service 291,173 352,286 331,208 330,871 (337)
Transfers 271,959 781,730 556,336 938,321 381,985
Total Resource Allocation: 4,671,253 6,009,637 9,305,564 5,033,725 (4,271,839)
Summary of Authorized Positions
Allocation 2002-2003 2003-2004
Public Works Administration
Public Works Director 1.00 1.00
Technical Designer 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 0.30
Mechanic 0.85 0.85
Sign/Building Maintenance 0.90 0.90
General Maintenance Worker 3.75 3.75
6.90 6.90
Storm Water Maintenance
Streets and Maintenance Division Director 0.40 0.40
Crew Chief 0.50 0.50
Heavy Equipment Operator 2.60 2.60
Sign/Building Maintenance 0.10 0.10
Mechanic 0.15 0.15
General Maintenance Worker 1.25 1.25
5.00 5.00
Sanitation
Heavy Equipment Operator 0.10 0.10
Total Public Works 18.00 18.00
100
Public Works Administration
Code: 001-5001-541
Purpose:
The Public Works Administration Department 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 efforts to complete
synchronization with the City document imaging and retrieval
Commission's strategic planning system.
priorities • Continue to administer the Capital
Improvement Program by
• Continue master planning and completing projects at minimum cost
mapping of city facilities using while assuring quality construction
Geographic Information System
• Complete Core City Improvements
• Continue to provide in-house design Project.
on small projects using Technical
Designer
Issues, Trends, Highlights:
• Provided administrative work to insure grant funding for Public Works projects was
received.
• Prepared and delivered the annual National Pollutant Discharge Elimination System
(NPDES)report and permit renewal and obtained new five-year permit.
• Provided construction engineering and inspection on other projects including
water/sewer, storm water and paving projects.
• Engineering and administrative support provided for regulatory permits and permit
renewals.
• Provided construction engineering and inspection services on two major projects, Dutton
Island Road Extension, Dewees/Coquina/Coral Shell Drainage and Paving Project, and
many additional projects. Projects were completed several hundred thousand dollars
under budget.
• Continued training of stag using professional instructors, in ethics, personnel issues,
harassment, and supervision.
• Continued organisation of City maps and prepared for document imaging.
1 0]
General Fund
Public Works Administration
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 221,426 210,470 230,000 245,828 15,828
Overtime 2,676 9,318 1,000 1,000 0
Special Pay 16,060 1,778 7,200 7,200 0
Sub-Total 240,162 221,566 238,200 254,028 15,828
Benefits
FICA 18,065 16,837 18,222 19,433 1,211
Pension 24,296 23,797 25,314 30,351 5,037
Health and Life Insurance 14,595 28,772 33,624 30,668 (2,956)
Worker and Unemploy Comp 20,522 17,975 19,037 20,335 1,298
Sub-Total 77,478 87,382 96,197 100,787 4,590
Total Wages and Benefits 317,640 308,947 334,397 354,815 20,418
OPERATING EXPENSES
Professional Services 1,834 500 1,000 500
Contract Services 11,528 7,630 9,440 11,950 2,510
Local Travel 1,840 2,996 2,600 2,600 0
Communications 11,945 11,621 11,100 11,100 0
Postage 361 184 800 400 (400)
Utilities 5,854 6,355 5,500 5,500 0
Rentals and Leases 3,203 2,319 1,520 1,000 (520)
Insurance 616 1,009 1,223 1,559 336
Repairs and Maintenance 4,496 3,198 7,800 7,500 (300)
Printing and Publishing 4,442 2,187 1,200 1,200 0
Advertising and Promotions
Other Current Charges
Office Supplies 2,581 1,453 3,000 3,000 0
Operating Supplies 7,852 11,072 10,750 4,900 (5,850)
Books,Training,Memberships 4,825 3,812 5,000 5,600 600
Internal Service Charges 28,442 34,500 39,447 (39,447)
Total Operating Expenses 87,985 90,170 99,880 57,309 (42,571)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 3,997 1,103 17,567 12,125 (5,442)
Total Capital Outlay 3,997 1,103 17,567 12,125 (5,442)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DMSION TOTALS 409,622 400,219 451,844 424,249 (27,595)
102
Streets and Road Maintenance
Code: 001-5002-541
Purpose:
The Streets and Road Maintenance Division of the Public Works Department is responsible for
maintaining and improving the City's streets, right-of-ways, signs, and storm water conveyance
and treatment systems.
Key Objectives:
• Continue improvement of signs, roadway inventory and maintenance
sidewalks and right-of ways plan
• Continue Pavement Management • Continue maintenance and
Rating System in 4th year of program replacement of street signs
• Continue and upgrade maintenance • Continue maintenance of Town
of Town Center, Atlantic Blvd. and Center&Flyover area in accordance
Mayport Road with the Interlocal Agreement with
Neptune Beach
• Continue ten year plan for street
maintenance utilizing Pavement
Management System to update
Issues, Trends and Highlights:
Milling and paving based on priority-determined with Pavement Management System(funded by
Gas Tax revenues). Streets included 15th St. (Ocean Blvd. to Beach Ave.), 1st St. (East Coast Dr.
to Ocean Blvd.), 2°d St. (East Coast Dr. to Ocean Blvd.), 3`d St. (East Coast Dr. to Ocean Blvd.),
3`d St. (Beach Ave. to Beach Access), 5th St. (Beach Ave. to Beach Access),Ahern St. (Ocean
Blvd. to Beach Ave), Aquatic Drive, Beachside court&Drive, Colina Ct., Duna Vista Ct.,
Inland Way, Laughing Gull Circle, Jasmine St. (Levy Road south to Cul-de-sac, Palmwood Ln.,
Poinsettia St. (Sturdivant Ave. to David St.), Sylvan St., Sabalo Dr. &Wahoo Ln. Overlayed
Streets included Begonia St. (Levy Rd. south to end of pavement), Dudley St. (off of Mealy St),
Jasmine St. (West lg. to Cul-de-sac),Mealy Dr., Stewart St., West 13th St., West 3`d St. (Main St.
to Camelia St.), West 4th St., West 7th St., West 8th St. &Linkside Court North.
Workload Data
Activity FY-02 FY-01 FY-00
Tons of Asphalt Patching 120 140 214
Tons of Limerock 500 700 700
Miles of Paved Roadway 56.6 56.6 56.6
103
General Fund
Public Works Streets Division
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 160,467 164,476 167,800 182,518 14,718
Overtime 1,987 2,156 1,500 1,500 0
Special Pay 9,590 5,019 4,000 6,560 2,560
Sub-Total 172,044 171,651 173,300 190,578 17,278
Benefits
FICA 12,566 12,957 13,258 14,579 1,321
Pension 17,277 17,875 23,686 23,997 311
Health and Life Insurance 18,733 52,194 45,630 57,429 11,799
Worker and Unemploy Comp 11,021 10,611 20,072 16,521 (3,551)
Sub-Total 59,597 93,637 102,646 112,526 9,880
Total Wages and Benefits 231,641 265,288 275,946 303,104 27,158
OPERATING EXPENSES
Professional Services 22,098 3,843 14,436 13,300 (1,136)
Contract Services 79,713 77,413 105,000 135,000 30,000
Town Center Maintenance 47,936 31,678 43,140 62,000 18,860
Communications 640 769 588 4,800 4,212
Postage 27 75 100 25
Utilities 66,733 70,383 63,480 66,800 3,320
Rentals and Leases 3,155 3,007 3,300 3,500 200
Insurance 0
Repairs and Maintenance 83,017 61,650 47,640 13,800 (33,840)
Printing and Publishing 2,089 1,726 1,400 1,400 0
Advertising and Promotions 0
Other Current Charges 2,061 60 (60)
Office Supplies 575 397 500 500 0
Operating Supplies 41,154 57,250 60,776 53,100 (7,676)
Books,Training,Memberships 849 799 1,200 1,000 (200)
Internal Service Charges _ 75,638 76,992 184,873 (184,873)
Total Operating Expenses 423,624 387,966 526,468 355,300 (171,168)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements 17,302 2,425 (2,425)
Vehicles 17,095 35,544 (35,544)
Equipment 54,878 39,553 27,656 7,500 (20,156)
Total Capital Outlay 71,973 56,855 65,625 7,500 (58,125)
DEBT SERVICE
Principal 0
Interest 0
Other 0
Total Debt Service 0 0 0 0 0
TRANSFERS
To 0
To 0
Total Transfers 0 0 0 0 0
DIVISION TOTALS 727,238 710,109 868,039 665,904 (202,135)
104
Local Option Gas Tax Fund
Code: 130-5002-541
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, right-of ways, 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 Divisions top prioritized street paving,
resurfacing, and sidewalk projects.
• 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).
• To fund a portion of the Storm Water Project with $1,000,000 from reserves as
previously approved by the City Commission.
Issues, Trends and Highlights:
Milling and paving of streets for FY 2003-2005 will be limited to those streets within the Core
City Project.
Sidewalks are budgeted at $50,000. Sidewalks repaired on Seminole Road, Sherry Drive, Levy
Road and Aquatic Drive, totaling over 2,000 square feet in the first 6 months. Installed over
3,300 square feet of new sidewalk on Orchid, Rose& West Plaza
105
Local Option Gas Tax
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Restricted 515,114 922,721 1,239,102 501,687 (737,415)
Restricted/Designated 870,000 870,000 0 0 0
Cash Forward 1,385,114 1,792,721 1,239,102 501,687 (737,415)
Revenues
Local Option Gas Taxes 490,056 502,279 496,000 494,075 (1,925)
Interest Earnings 79,137 30,616 14,000 14,795 795
Total Reveunes 569,193 532,895 510,000 508,870 (1,130)
Other Financing Sources 16,188
Total Resources 1,970,495 2,325,616 1,749,102 1,010,557 (738,545)
Expenditures
Operating Expenses
Professional Services
Contract Services 6,226 155,284 235,000 (235,000)
Operating Supplies
Repair and Maintenance 45,931
Capital Outlay
Street and Sidewalk Improvements 53,658 327,088 55,923 50,000 (5,923)
Core City Project 9,324 643,020 (643,020)
Equipment
Transfers Out
To Debt Service 71,959 71,938 71,579 71,086 (493)
To General Fund 48,893 47,639 (1,254)
To Storm Water Utility Fund 503,792 193,000 601,051 408,051
DIVISION TOTALS 177,774 1,067,426 1,247,415 769,776 (477,639)
Other Financing Uses 19,088
Restricted 922,721 1,239,102 501,687 240,781 (260,906)
Restricted-Core City 870,000 0 0 0 0
Ending Cash 1,792,721 1,239,102 501,687 240,781 (260,906)
Total Expenses and Cash 1,970,495 2,325,616 1,749,102 1,010,557 (738,545)
Resource Allocation
Personal Services 0 0 0 0 0
Operating Expenses 52,157 155,284 235,000 0 (235,000)
Capital Outlay 53,658 336,413 698,943 50,000 (648,943)
Debt Service 0 0 0 0 0
Transfers 71,959 575,730 313,472 719,776 406,304
Total Resources 177,774 1,067,426 1,247,415 769,776 -477,639
106
Sanitation Fund
Code: 420-4201-534
Purpose:
The Sanitation Department is responsible for overseeing the refuse contractor's compliance with
their contractual obligation to the City, including removal of garbage, yard waste, construction
debris and recycling.
Key Objectives:
• Continue to monitor the contractor's • Assessed $3,700 in liquidated
performance for strict compliance damages against the contractor in the
with the new contract, which second year of service, which
provides for liquidated damages assisted in achieving higher level of
service. The downward trend in
• Continue monthly meetings with liquidated damages parallels an
contractor improved level of service.
Issues, Trends, Highlights:
Second year that no recycling grant funds were received from the County
Sanitation contract includes tire pickup and pickup of City facilities
The franchise hauler is now servicing all commercial accounts
Workload Data
Activity Est. FY-03 FY-02 FY-01
Number of Residential Accounts 4720 4720 4720
Number of Commercial Accounts 633 633 633
10';
Sanitation Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Restricted 273,105 277,095 298,123 304,244 6,121
Operating Cash 201,789 353,460 350,377 376,279 25,902
Cash Forward 474,894 630,555 648,500 680,523 32,023
Revenues
Garbage Services 1,171,305 1,187,280 1,240,000 1,249,000 9,000
Interest Earnings 28,495 12,360 9,000 10,000 1,000
Recycle Grant 3,029
Disaster Relief Grants
Total Reveunes 1,202,829 1,199,640 1,249,000 1,259,000 10,000
Other Financing Sources 61,212 10,797
Total Resources 1,738,935 1,840,992 1,897,500 1,939,523 42,023
Expenditures
Sanitation 1,108,380 1,192,492 1,216,977 1,236,335 19,358
DMSION TOTALS 1,108,380 1,192,492 1,216,977 1,236,335 19,358
Other Financing Uses
Restricted 277,095 298,123 304,244 309,084 4,840
Operating Cash 353,460 350,377 376,279 394,104 17,826
Ending Cash 630,555 648,500 680,523 703,188 22,665
Total Expenses and Cash 1,738,935 1,840,992 1,897,500 1,939,523 42,023
Resource Allocation
Personal Services 4,853 5,314 4,414 4,393 (21)
Operating Expenses 900,827 981,178 1,000,383 1,006,197 5,814
Capital Outlay 2,700 0 0 7,200 7,200
Debt Service 0 0 0 0 0
Transfers 200,000 206,000 212,180 218,545 6,365
Total Resources 1,108,380 1,192,492 1,216,977 1,236,335 19,358
AUTHORIZED PERSONNEL
Position Allocation 2002-2003 2003-2004
Heavy Equipment Operator 10% 0.10 0.10
108
Sanitation Fund
Public Works Sanitation
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 2,994 3,088 2,522 2,819 297
Overtime 11 12 0
Special Pay 680 391 162 126 (36)
Sub-Total 3,685 3,490 2,684 2,945 261
Benefits
FICA 268 253 199 216 17
Pension 329 332 420 363 (57)
Health and Life Insurance 360 1,036 851 608 (243)
Worker and Unemploy Comp 211 203 260 261 1
Sub-Total 1,168 1,824 1,730 1,448 (282)
Total Wages and Benefits 4,853 5,314 4,414 4,393 (21)
OPERATING EXPENSES
Professional Services 9,205
Contract Services 786,047 848,990 855,500 879,000 23,500
Local Travel
Communications
Postage 467
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges 3,035
Office Supplies
Operating Supplies
Books,Training,Memberships
Internal Service Charges 102,073 132,188 144,883 127,197 (17,686)
Total Operating Expenses 900,827 981,178 1,000,383 1,006,197 5,814
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 2,700 7,200 7,200
Total Capital Outlay 2,700 0 0 7,200 7,200
DEBT SERVICE
• Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund 200,000 206,000 212,180 218,545 6,365
To City Provided Utilities
To
Total Transfers 200,000 206,000 212,180 218,545 6,365
DIVISION TOTALS 1,108,380 1,192,492 1,216,977 1,236,335 19,358
105
Storm Water Drainage Fund
Code: 470-0000-538
Purpose:
The Storm Water Utility is responsible for funding improvements to reduce the impact of severe
weather by providing effective treatment and removal of the City's storm water.
Key Objectives:
• Continue construction of the Core • Implement additional areas of the
City Storm Water Project Storm Water Master Plan, and
maintenance of drainage systems,
• Continue preventive maintenance streets,right-of-ways and signs
program and reshaping the ditches
• Continue storm water system
• Continue to fund debt service for the inspections, monitoring, and
Core City Storm Water reporting required by the National
Pollutant Discharge Elimination
System(NPDES)permit
Issues,Trends,Highlights:
• Started Construction of Core City Storm Water Project.
• Monitored compliance with NPDES storm water permit requirements and submitted to
the Florida Department of Environmental Protection(FDEP)by September 30, 2002.
• Obtained new 5-year NPDES permit and the City of Neptune Beach joined as a co-
permittee.
• New drainage system installed on 12th St., 11th St., 10th St., 9th St., Plaza, 8th St. & 7th St.
• Provided professional training for two employees to operate storm water equipment.
• Contracted to perform preventive maintenance on storm drain lines.
• Reshaped over 18,500 linear feet of ditches, cleaned out 2/3 of the catch basins and jetted
and cleaned 6,000 linear feet of storm drain lines.
• Awarded bid for ditch spraying.
• Began storm water monitoring at baffle boxes and public education program using
coastal environment interactive model.
Workload Data
Activity Est. FY-03 FY-02 FY-01 FY-00
Mules of Drainage Ditches 6.52 6.52 6.52 6.52
Miles of Storm Sewer 11 11 11 10
Number of Catch Basins 485 474 474 474
Feet of Ditch Maintained 34,500 34,500 34,500 34,500
110
Storm Water Utility
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Restricted 222,431 289,641 214,918 394,990 180,072
Operating Cash 601,799 60,613 512,384 14,864 -497,520
Cash Forward 824,230 350,254 727,302 409,854 -317,448
Revenues
Storm Water Fees 268,384 270,849 370,000 377,400 7,400
Interest Earnings 27,071 6,197 5,700 6,000 300
FL Dept of Environmental Protection 43,854 395,240 0 -395,240
Water Mgt.Dist.Grant-Design 25,000
Water Mgt.Dist.Grant-Const. 20,000
Other 32,836 14,800 10 -10
Transfers
From Half Cent Sales Tax Fund 45,399
From Gas Tax Fund 503,792 193,000 601,051 408,051
From General Fund 450,000 50,978 713,314 662,336
Total Reveunes 353,291 1,354,891 1,014,928 1,697,765 682,837
Other Financing Sources 21,882
Total Resources 1,199,403 1,705,145 1,742,230 2,107,619 365,389
Expenditures
Storm Water Utility 849,149 977,843 1,332,376 1,711,209 378,833
DIVISION TOTALS 849,149 977,843 1,332,376 1,711,209 378,833
Other Financing Uses
Restricted 289,641 214,918 394,990 394,488 -502
Operating Cash 60,613 512,384 14,864 1,922 -12,942
Ending Cash 350,254 727,302 409,854 396,410 -13,444
Total Expenses and Cash 1,199,403 1,705,145 1,742,230 2,107,619 365,389
Resource Allocation
Personal Services 106,743 182,138 210,790 245,274 34,484
Operating Expenses 178,301 249,267 375,546 340,064 (35,482)
Capital Outlay 272,932 194,153 414,832 795,000 380,168
Debt Service 291,173 352,286 331,208 330,871 (337)
Transfers 0 0 0 0 0
Total Resources 849,149 977,843 1,332,376 1,711,209 378,833
111
Storm Water Utility
Public Works Storm Water
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 72,847 124,461 130,000 155,800 25,800
Overtime 2,462 1,272 1,500 1,500 0
Special Pay 3,021 5,201 3,500 3,500 0
Sub-Total 78,330 130,934 135,000 160,800 25,800
Benefits
FICA 6,380 9,918 10,328 12,301 1,973
Pension 9,104 13,126 17,232 20,534 3,302
Health and Life Insurance 7,758 19,882 34,372 36,978 2,606
Worker and Unemploy Comp 5,171 8,278 13,858 14,661 803
Sub-Total 28,413 51,204 75,790 84,474 8,684
Total Wages and Benefits 106,743 182,138 210,790 245,274 34,484
OPERATING EXPENSES
Professional Services 78 2,303 13,000 0 (13,000)
Contract Services 102,200 137,445 130,000 112,000 (18,000)
Local Travel
Communications 600 1,300 700
Postage 75 75 0
Utilities
Rentals and Leases 1,350 1,453 1,455 2
Insurance
Repairs and Maintenance 9,340 8,152 27,594 27,324 (270)
Printing and Publishing 1,047 541 2,000 2,000 0
Advertising and Promotions
Other Current Charges
Office Supplies 390 397 400 400 0
Operating Supplies 27,426 30,528 40,671 40,350 (321)
Books,Training,Memberships 1,023 1,444 1,300 (144)
Internal Service Charges 37,820 67,529 158,309 153,860 (4,449)
Total Operating Expenses 178,301 249,267 375,546 340,064 (35,482)
CAPITAL OUTLAY
Land 600,000 600,000
Buildings
Infrastructure Improvements 122,302 194,153 363,732 195,000 (168,732)
Vehicles 37,162 (37,162)
Equipment 150,630 13,938 (13,938)
Total Capital Outlay 272,932 194,153 414,832 795,000 380,168
DEBT SERVICE
Principal 77,732 92,515 96,674 100,832 4,158
Interest 213,303 256,660 234,314 229,819 (4,495)
Other 138 3,111 220 220 0
Total Debt Service 291,173 352,286 331,208 330,871 (337)
TRANSFERS
To miscellaneous other funds
To
Total Transfers 0 0 0 0 0
I
DIVISION TOTALS 849,149 977,843 1,332,376 1,711,209 378,833
112
Utility Revenue Bond Construction
Purpose:
The purpose of this program is to provide funding for Water, Sewer and Storm Water System
Improvements through the issuance of revenue bonds. Funding for the projects include proceeds from
the 1996 Utility Revenue Bond and interest and investment earnings on those proceeds.
Key Objectives:
• Periodically revise and update project estimated costs based on engineering and bid results
Issues, Trends and Highlights:
• Upon project completion,costs are allocated to the applicable Water, Sewer or Storm Water Fund,
based on the percentage of work performed in each area, as provided by the vendor or engineering
study.
• These monies have partially funded the"Core City Project". Other funding from reserve balances has
been used with these monies to fully fund the project.
1996 Utility Revenue Bond Project Summary
Description Project Revised Budget Est.Expenditures Est.Remaining
Number FY 1995-2003 Balance—FY04
AB Sewer Plant Exp. ABS-2 1,293,719 1,293,719 0
AB Sewer Main Rehabilitation AS9601 264,777 264,777 0
New Well at WTP#2 AW9601 141,744 141,744 0
Water Main Upgrades AW9602 837,220 837,220 0
Beach Ave Improvements AW9603 855,129 855,129 0
City Property Meters AW9640 13,920 13,920 0
Project Inspect/Oversight AW9606 108,876 108,876 0
Buc Waste Water Improvements BS9601 2,597,122 2,597,122 0
Enlarge&Rehab WTP#3 BW-7 634,264 634,264 0
Core City StormWater Improv CORE99 4,136,060 4,136,060 0
Water& Sewer-Oak Harbor OW9601 1,079,028 1,079,028 0
Core City Sewer Rehabilitation PW0002 709,627 709,627 0
Core City Sewer Improvements PW0003 351,174 351,174 0
Core City Water Improvements PW0004 1,348,086 1,348,086 0
Storm Water Master Plan SU9601 570,432 570,432 0
Sherry Drive Reconstruction PW0106 746,760 746,760 0
Total 15,687,938 15,687,938 0
113
Utility Bond Construction Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 6,342,113 5,144,757 4,086,328 0 (4,086,328)
Revenues
Bond Proceeds
Interest Earnings 286,285 101,373 38,900 0 (38,900)
Total Reveunes 286,285 101,373 38,900 0 (38,900)
Other Financing Sources 275,419
Total Resources 6,628,398 5,521,549 4,125,228 0 (4,125,228)
Expenditures
Bond Construction 1,175,661 1,435,221 3,917,975 (3,917,975)
DMSION TOTALS 1,175,661 1,435,221 3,917,975 0 (3,917,975)
Other Financing Uses 307,980 207,253 (207,253)
Operating Cash 5,144,757 4,086,328 0 0 0
Ending Cash 5,144,757 4,086,328 0 0 0
Total Expenses and Cash 6,628,398 5,521,549 4,125,228 0 (4,125,228)
Resource Allocation
Personal Services
Operating Expenses
Capital Outlay 1,175,661 1,435,221 3,917,975 0 (3,917,975)
Debt Service
Transfers
Total Resources 1,175,661 1,435,221 3,917,975 0 -3,917,975
* Budget will be amended when FY 2003 encumbrances roll to FY 2004 and remaining project funds calculated.
114
Fleet Maintenance
Code: 001-5004-549
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 lubricating, oil
change, mechanical repairs, and other vehicle modifications as needed.
Key Objectives:
• Ensure City vehicles and equipment • Ensure City vehicles and equipment
are properly maintained for safety are properly inspected and
and efficiency maintained for safety and efficiency
to reduce the amount of non-contract
• Continue to monitor contractor's work by preventive maintenance
performance, to ensure an efficient
and effective service facility capable • Continue to review corrective action
of handling a high volume of in cases of vehicle or equipment
maintenance and repairs abuse as reported by contractor
• Continue a strict policy for • Obtain new equipment maintenance
Department Head approval of non- contract with current level of service
contract work over $500
Issues, Trends, Highlights:
The City continues to experience a downward trend in vehicle repairs 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 930.
115
Fleet Maintenance
Public Works Fleet Maintenance
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (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 191,656 189,122 198,624 217,330 18,706
Local Travel
Communications 828 861 700 1,500 800
Postage
Utilities 752 919 852 975 123
Rentals and Leases
Insurance 353 448 583 697 114
Repairs and Maintenance 2,004 1,879 1,488 750 (738)
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 1,187 1,953 3,082 2,500 (582)
Books,Training,Memberships
Internal Service Charges 24,919 27,568 30,893 (30,893)
Total Operating Expenses 221,699 222,751 236,222 223,752 (12,470)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 1,730 3,575 4,032 2,500 (1,532)
Total Capital Outlay 1,730 3,575 4,032 2,500 (1,532)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund 30,684 (30,684)
To
Total Transfers 0 0 30,684 0 (30,684)
DIVISION TOTALS 223,429 226,326 270,938 226,252 (44,686)
116
S
SS
117
Public Utilities
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Revenues:
Water Utility 2,332,209 2,381,608 2,540,692 2,542,937 2,245
Sewer Utility 4,474,784 3,893,575 3,840,891 3,976,540 135,649
Total Revenues 6,806,993 6,275,183 6,381,583 6,519,477 137,894
Expenses:
Water Utility
Atlantic Beach 943,793 0 0 0 0
Buccaneer Division 492,565 0 0 0 0
Water Plant 0 691,220 1,701,054 635,504 (1,065,550)
Water Distribution 0 896,416 931,646 717,520 (214,126)
Administrative/Non Div. 824,373 1,052,841 1,175,197 1,048,585 (126,612)
Total 2,260,731 2,640,477 3,807,897 2,401,609 (1,406,288)
Sewer Utility
Atlantic Beach 1,588,342 0 0 0 0
Buccaneer Division 926,839 0 0 0 0
Sewer Collection 0 1,864,903 904,943 932,040 27,097
Sewer Treatment 0 1,406,279 2,208,462 1,808,373 (400,089)
Administrative/Non Div. 1,847,636 1,788,028 _ 1,918,007 1,788,591 (129,416)
Total 4,362,817 5,059,210 5,031,412 4,529,004 (502,408)
Total Expenses 6,623,548 7,699,687 8,839,309 6,930,613 (1,908,696)
Resource Allocation:
Personal Services 1,015,864 1,257,000 1,288,983 1,411,078 122,095
Operating Expenses 2,870,833 2,704,394 3,282,298 2,875,617 (406,681)
Capital Outlay 1,022,274 1,970,714 2,492,218 939,775 (1,552,443)
Debt Service 1,314,577 1,355,580 1,351,450 1,349,552 (1,898)
Transfers 400,000 412,000 424,360 354,591 (69,769)
Total Resource Allocation: 6,623,548 7,699,687 8,839,309 6,930,613 (1,908,696)
Summary of Authorized Positions
2002-20032003-2004
Water Utility
Public Utilities Director 0.50 0.50
Utility Plant Division Director 1.00 1.00
Water Plant Superintendent 0.75 0.75
Wastewater/Water Operators 5.00 5.00
Wastewater/Water Operator-(Part Time) 1.00 1.00
Utilities Collection/Distribution Supervisor 0.50 0.50
Cross Connection Administrator/GIS Technician 0.75 0.75
Sewer Utility
Public Utilities Director 0.50 0.50
Utility Plant Division Director 1.00 1.00
Water Plant Superintendent 0.25 0.25
Wastewater/Water Operators 6.00 6.00
Utilities Collection/Distribution Supervisor 0.50 0.50
Utilities Collection/Distribution Operators 3.00 3.00
Lab Technician(Part Time) 1.00 1.00
Heavy Equipment Operator 1.00 1.00
Heavy Equipment Operator(Part Time) 1.00 1.00
Cross Connection Administrator/GIS Technician 0.25 0.25
24.00 24.00
118
Water Utility Fund
Codes: 400-0000-533
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 ensure adequate quantity and quality of future water supplies throughout the
service area through proper maintenance and planning
• To protect existing water facilities through accurate system mapping
• To maintain water supply and facilities to provide fire protection
• To protect the public health through compliance with local, state and federal
regulatory requirements for drinking water standards
Issues, Trends and Highlights:
• Obtained 5-year consumptive use permit.
• Began implementation of water master plan recommendations, including new
water main on Ocean Blvd.
• Continued maintenance of system, including rehabilitation of ground storage
tanks at Water Plant Nos. 1 and 2.
Workload Data
Activity FY-03 (Est.) FY-02 FY-01
Billion Gallons Treated 1.204 1.167 1.131
Miles of distribution system maintained 85 85 84
*Service Orders Completed 1150 1123 888
*Enhanced recordkeeping for service calls begun in FY02.
115
Water Utility Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 _ (Decrease)
Restricted 831,525 894,302 1,020,365 1,073,478 53,113
Operating Cash 1,442,963 1,578,656 1,273,221 -47,097 -1,320,318
Cash Forward 2,274,488 2,472,957 2,293,586 1,026,381 -1,267,205
Revenues
Grants 10,000 0
1 Inside City Charges 1,052,086 1,198,374 1,196,797 1,253,070 56,273
Outside City Charges 778,952 774,536 803,485 841,349 37,864
Cut-in-Fees 27,696 29,894 37,000 42,000 5,000
Service Charges 75,490 85,105 105,000 100,000 -5,000
I Delinquent Charges 132,432 74,608 120,000 130,000 10,000
Water Connection Charges 48,063 46,210 50,000 50,000 0
Backflow Prevention Inspections 6,370 5,110 6,000 5,500 -500
Special Assessments 31,578 18,104 18,000 18,000 0
Water Capital Facilities Charges 38,013 44,852 36,000 40,000 4,000
I Interest Earnings 123,274 53,816 46,800 46,750 -50
Miscellaneous 18,255 40,998 121,610 16,268 -105,342
Total Reveunes 2,332,209 2,381,608 2,540,692 2,542,937 2,245
Other Financing Sources 126,991 79,499
' Total Resources 4,733,688 - 4,934,064 4,834,278 3,569,318 -1,264,960
Expenditures
Atlantic Beach 943,793 0 0 0 0
Buccaneer 492,565 0 0 0 0
Water Plant 0 691,220 1,701,054 635,504 -1,065,550
Water Distribution 0 896,416 931,646 717,520 -214,126
Non-Divisional 824,373 1,052,841 1,175,197 1,048,585 -126,612
DIVISION TOTALS 2,260,731 2,640,477 3,807,897 2,401,609 -1,406,288
Other Financing Uses
Restricted 894,302 1,020,365 1,073,478 1,004,544 -68,934
Operating Cash 1,578,656 1,273,221 -47,097 163,165 210,262
Ending Cash 2,472,957 2,293,586 1,026,381 1,167,709 141,328
Total Expenses and Cash 4,733,688 4,934,064 4,834,278 3,569,318 -1,264,960
Resource Allocation
Personal Services 446,169 525,018 497,887 534,080 36,193
Operating Expenses 959,277 1,066,405 1,394,462 1,110,014 (284,448)
Capital Outlay 371,365 456,242 1,349,343 217,500 (1,131,843)
Debt Service 343,920 448,613 417,679 417,033 (646)
Transfers 140,000 144,200 148,526 122,982 (25,544)
Totals 2,260,731 2,640,477 3,807,897 2,401,609 (1,406,288)
120
Water Utility Fund
Atlantic Beach Division
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 172,751 0
Overtime 29,477 0
Special Pay 16,946 0
Sub-Total 219,174 0 0 0 0
Benefits
RCA 16,550 0
Pension 19,623 0
Health and Life Insurance 15,537 0
Worker and Unemploy Comp 11,027 0
Sub-Total 62,737 0 0 0 0
Total Wages and Benefits 281,911 0 0 0 0
OPERATING EXPENSES
Professional Services 94,031 0 i
Contract Services 103,568 0
Local Travel
Communications 1,913 0
Postage 1,088 0
Utilities 37,099 0
Rentals and Leases 2,126 0
Insurance 0
Repairs and Maintenance 38,395 0
Printing and Publishing 2,203 0
Advertising and Promotions
Other Current Charges 750 0
Office Supplies 445 0
Operating Supplies 97,958 0
Books,Training,Memberships 3,204 0
Internal Service Charges —
Total Operating Expenses 382,780 0 0 0 0
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements 277,709 0
Vehicles
Equipment 1,393 0
Total Capital Outlay 279,102 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
1
DIVISION TOTALS 943,793 0 0 0 0 '
121
Water Utility Fund
Buccaneer Division
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 101,894 0
Overtime 15,368 0
Special Pay 9,363 0
Sub-Total 126,625 0 0 0 0
Benefits 1
FICA 9,509 0
Pension 11,771 0
Health and Life Insurance 9,969 0
Worker and Unemploy Comp 6,384 0
Sub-Total 37,633 0 0 0 0
Total Wages and Benefits 164,258 0 0 0 0
OPERATING EXPENSES
Professional Services 84,037 0
Contract Services 47,253 0
Local Travel
Communications 2,748 0
Postage 983 0
Utilities 37,147 0
I Rentals and Leases 884 0
Insurance
i Repairs and Maintenance 17,862 0
Printing and Publishing 1,084 0
Advertising and Promotions
Other Current Charges
Office Supplies 486 0
Operating Supplies 39,532 0
1 Books,Training,Memberships 4,028 0
Internal Service Charges
Total Operating Expenses 236,044 0 0 0 0
CAPITAL OUTLAY
Land
Buildings 12,500 0
Infrastructure Improvements 36,287 0
Vehicles
Equipment 43,476 0
Total Capital Outlay 92,263 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 492,565 0 0 0 0
122
Water Utility Fund
Administrative and Non- Divisional
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
OPERATING EXPENSES
Professional Services 7,920 5,570 69,179 (69,179)
Contract Services 1,609 2,200 2,200 0
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance 31,172 39,744 52,200 62,346 10,146
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges (25,835) 21,108 50,000 47,000 (3,000)
Office Supplies
Operating Supplies
Books,Training,Memberships 1
Internal Service Charges 327,196 391,997 435,413 397,024 (38,389)
Total Operating Expenses 340,453 460,029 608,992 508,570 (100,422)
DEBT SERVICE
Utility Revenue Bonds
Principal 81,685 106,133 110,903 115,673 4,770
Interest 224,149 304,081 268,801 263,645 (5,156)
Other 144 263 250 250 0
Suntrust-1999 Revenue Refunding
Principal 21,646 22,518 23,291 24,006 715
Interest 16,296 15,618 14,434 13,459 (975) I
Other 0 0
Total Debt Service 343,920 448,613 417,679 417,033 (646)
TRANSFERS
To General Fund 140,000 144,200 148,526 122,982 (25,544)
To Storm Water Utility Fund 0
To Other Miscellaneous Funds 0
Total Transfers 140,000 144,200 148,526 122,982 (25,544)
DIVISION TOTALS 824,373 1,052,841 1,175,197 1,048,585 (126,612)
12:
Water Utility Fund
Water Production Division
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2.002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 160,113 145,000 159,150 14,150
Overtime 12,767 7,500 8,000 500
Special Pay 9,694 14,000 14,000 0
Sub-Total 0 182,574 166,500 181,150 14,650
Benefits
FICA 13,796 12,738 13,858 1,120
Pension 19,836 17,432 20,874 3,442
Health and Life Insurance 22,264 23,000 22,616 (384)
Worker and Unemploy Comp 7,712 10,000 11,046 1,046
Sub-Total 0 63,608 63,170 68,394 5,224
Total Wages and Benefits 0 246,181 229,670 249,544 19,874
OPERATING EXPENSES
Professional Services 122,721 113,668 16,500 (97,168)
Contract Services 153,316 160,000 162,500 2,500
Local Travel
Communications 3,287 3,500 6,884 3,384
Postage 1,981 2,000 2,000 0
Utilities 78,733 79,800 80,500 700
Rentals and Leases 1,287 3,500 2,000 (1,500)
Insurance 0
Repairs and Maintenance 12,258 14,809 14,351 (458)
Printing and Publishing 3,830 3,240 3,500 260
Advertising and Promotions 0
Other Current Charges 3,000 8,250 10,075 1,825
Office Supplies 1,364 1,500 1,800 300
Operating Supplies 13,010 41,400 49,250 7,850
Books,Training,Memberships 3,671 7,105 7,100 (5)
0
Total Operating Expenses 0 398,458 438,772 356,460 (82,312)
CAPITAL OUTLAY
Land 0
Buildings 0
Infrastructure Improvements 46,580 1,024,000 25,000 (999,000)
Vehicles 2,500 2,500
Equipment 8,612 2,000 (6,612)
ITotal Capital Outlay 0 46,580 1,032,612 29,500 (1,003,112)
DEBT SERVICE
Principal 0
Interest 0
Other 0
Total Debt Service 0 0 0 0 0
I TRANSFERS
To 0
To 0
Total Transfers 0 0 0 0 0
DIVISION TOTALS 0 691,220 1,701,054 635,504 (1,065,550)
124
Water Utility Fund
Water Distribution Division
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 157,830 150,000 162,944 12,944
Overtime 28,929 24,000 20,500 (3,500)
Special Pay 11,426 11,500 16,100 4,600
Sub-Total 0 198,185 185,500 199,544 14,044
Benefits
RCA 14,797 14,191 15,265 1,074
Pension 15,919 17,788 21,465 3,677
Health and Life Insurance 38,839 38,891 35,452 (3,439)
Worker and Unemploy Comp 11,097 11,847 12,810 963
Sub-Total 0 80,652 82,717 84,992 2,275
Total Wages and Benefits 0 278,837 268,217 284,536 16,319
OPERATING EXPENSES
Professional Services 20,526 97,715 23,000 (74,715)
Contract Services 53,024 100,000 81,000 (19,000)
Local Travel 0
Communications 1,812 2,500 2,500 0
Postage 15 100 100 0
Utilities 1,180 1,200 1,200 0
Rentals and Leases 1,506 1,700 1,800 100
Insurance 0
Repairs and Maintenance 28,898 31,083 25,884 (5,199)
Printing and Publishing 1,324 800 900 100
Advertising and Promotions 0
Other Current Charges 0
Office Supplies 2,500 2,500
Operating Supplies 94,862 105,300 99,800 (5,500)
Books,Training,Memberships 4,770 6,300 6,300 0
Internal Service Charges 0
Total Operating Expenses 0 207,917 346,698 244,984 (101,714)
CAPITAL OUTLAY
Land 0
Buildings 0
Infrastructure Improvements 367,978 296,741 139,000 (157,741)
Vehicles 1,150 (1,150)
Equipment 41,685 18,840 49,000 30,160
Total Capital Outlay 0 409,662 316,731 188,000 (128,731)
DEBT SERVICE
Principal 0
Interest 0
Other 0 1
Total Debt Service 0 0 0 0 0
TRANSFERS
To 0
To 0
To 0
To 0
Total Transfers 0 0 0 0 0
DIVISION TOTALS 0 896,416 931,646 717,520 (214,126)
12_
Sewer Utility Fund
Codes: 410-0000-535
Purpose:
The Sewer Collection and Sewer Treatment Divisions operate and maintain two
wastewater treatment plants designed to treat a total of 4.9 million gallons of wastewater
per day(MGD). These divisions also operate and maintain lift stations, force mains,
sewer collection piping, and effluent pumping system and outfall force main which
discharges to the St. Johns River. Biosolids,the treated product of the wastewater
treatment plants, 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
• To protect the system by continually updating sewer maps using the GIS system
Issues, Trends and Highlights:
• Completed the permit renewal process for Wastewater Treatment Plant#2
• Continued implementation of the Sewer Master Plan, including replacing the
force main from lift station B, and televising and completing point repairs on
sewer mains on Seminole Road
• Continued holding Beaches Utility Coordination meetings. Continued
investigations and meetings with DEP to resolve effluent copper problems.
• Began construction of additional solids handling facilities as recommended by
engineering study
Workload Data
Activity FY-03 (Est.) FY-02 FY-01
Millions of Gallons Treated 996 940 886
Miles of Gravity Sewer Maintained 62 _ 61 60
Number of Lift Stations Maintained 29 29 29
*Number of Service Orders Completed 275 259 95
*Enhanced recordkeeping for service calls begun in FY02.
126
Sewer Utility Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Restricted 1,639,434 1,663,306 1,589,668 1,689,020 99,352
Operating Cash 2,919,373 3,017,635 2,059,020 769,148 -1,289,873
Cash Forward 4,558,807 4,680,940 3,648,689 2,458,168 -1,190,521
Revenues
Inside City Charges 1,650,620 1,774,832 1,852,050 2,084,985 232,935
Outside City Charges 1,537,203 1,528,635 1,578,431 1,633,105 54,674
Sewer Connection Charges 149,329 205,880 144,000 148,000 4,000
Sewer Assessments 39,712 63,123 31,015 30,000 -1,015
State Revenue Charges 137,965 140,625 142,905 0 -142,905
Interest Earnings 238,635 68,816 74,720 74,950 230
Miscellaneous Revenues 14,759 30,290 11,100 5,500 -5,600
Water Advisory Panel Grant 350,000 0
Contributions from Other Gov. 56,561 39,054 6,670 0 -6,670
EMPA/Dept.of Community Affairs 300,000 42,320 0
Total Reveunes 4,474,784 3,893,575 3,840,891 3,976,540 135,649
Other Financing Sources 10,166 133,383
Total Resources 9,043,757 8,707,898 7,489,580 6,434,708 -1,054,872
Expenditures
Atlantic Beach 1,588,342 0 0 0 0
Buccaneer 926,839 0 0 0 0
Sewer Collection 0 1,864,903 904,943 932,040 27,097
Sewer Treatment 0 1,406,279 2,208,462 1,808,373 -400,089
Non-Divisional 1,847,636 1,788,028 1,918,007 1,788,591 -129,416
DIVISION TOTALS 4,362,817 5,059,210 5,031,412 4,529,004 -502,408
Other Financing Uses
Restricted 1,663,306 1,589,668 1,689,020 1,667,942 -21,078
Operating Cash 3,017,635 2,059,020 769,148 237,762 -531,386
Ending Cash 4,680,940 3,648,689 2,458,168 1,905,704 -552,464
Total Expenses and Cash 9,043,757 8,707,898 7,489,580 6,434,708 -1,054,872
Resource Allocation
Personal Services 569,695 731,982 791,096 876,998 85,902
Operating Expenses 1,911,556 1,637,989 1,887,836 1,765,603 (122,233)
Capital Outlay 650,909 1,514,471 1,142,875 722,275 (420,600)
Debt Service 970,657 906,967 933,771 932,519 (1,252)
Transfers 260,000 267,800 275,834 231,609 (44,225)
Totals 4,362,817 5,059,210 5,031,412 4,529,004 (502,408)
12",
Sewer Utility Fund
Atlantic Beach Division
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 204,964 0
Overtime 64,040 0
Special Pay 20,790 0
Sub-Total 289,794 0 0 0 0
Benefits
FICA 21,671 0
Pension 27,196 0
--- Health and Life Insurance 19,057 0
Worker and Unemploy Comp 14,961 0
Sub-Total 82,885 0 0 0 0
Total Wages and Benefits 372,679 0 0 0 0
OPERATING EXPENSES
Professional Services 76,775 0
Contract Services 435,175 0
Local Travel 0
Communications 3,112 0
Postage 204 0
Utilities 209,507 0
Rentals and Leases 5,955 0
Insurance 0
Repairs and Maintenance 84,369 0
Printing and Publishing 7,349 0
' Advertising and Promotions 0
Other Current Charges 5,800 0
Office Supplies 75 0
Operating Supplies 97,291 0
Books,Training,Memberships 1,158 0
Internal Service Charges 0
Total Operating Expenses 926,770 0 0 0 0
CAPITAL OUTLAY
Land 0
Buildings 58,600 0
Infrastructure Improvements 230,293 0
Vehicles 0
Equipment 0
Total Capital Outlay 288,893 0 0 0 0
DEBT SERVICE
Principal 0
Interest 0
Other 0 ,
Total Debt Service 0 0 0 0 0
TRANSFERS
To 0
To 0
Total Transfers 0 0 0 0 0
DIVISION TOTALS 1,588,342 0 0 0 0 1
128
Sewer Utility Fund
Buccaneer Division
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 123,223 0
Overtime 22,040 0
Special Pay 8,791 0
Sub-Total 154,054 0 0 0 0
Benefits
FICA 11,657 0
Pension 14,585 0
Health and Life Insurance 10,486 0
Worker and Unemploy Comp 6,234 0
Sub-Total 42,962 0 0 0 0
Total Wages and Benefits 197,016 0 0 0 0
OPERATING EXPENSES
Professional Services 12,659 0
Contract Services 159,379 0
Local Travel 0
Communications 4,999 0
Postage 26 0
Utilities 105,061 0
Rentals and Leases 2,262 0
Insurance 0
Repairs and Maintenance 19,152 0
Printing and Publishing 1,014 0
Advertising and Promotions 0
Other Current Charges 550 0
Office Supplies 47 0
Operating Supplies 59,293 0
Books,Training,Memberships 3,365 0
Internal Service Charges 0
Total Operating Expenses 367,807 0 0 0 0
CAPITAL OUTLAY
Land 0
Buildings 0
Infrastructure Improvements 353,969 0
Vehicles 0
Equipment 8,047 0
Total Capital Outlay 362,016 0 0 0 0
' DEBT SERVICE
Principal 0
Interest 0
Other 0
Total Debt Service 0 0 0 0 0
TRANSFERS
To 0 ,
To 0
Total Transfers 0 0 0 0 0
DIVISION TOTALS 926,839 0 0 0 0
12'
Sewer Utility Fund
Administrative and Non- Divisional
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
OPERATING EXPENSES
Professional Services 7,920 8,355 72,677 (72,677)
Contract Services 200 200 0
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance 43,315 64,338 83,700 99,955 16,255
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges 1,000 41,109 80,000 80,000 0
Office Supplies
Operating Supplies
Books,Training,Memberships
Internal Service Charges 564,744 499,459 471,825 444,308 (27,517)
Total Operating Expenses 616,979 613,261 708,402 624,463 (83,939)
DEBT SERVICE
Utility Revenue Bonds
Principal 265,583 246,352 257,424 268,496 11,072
Interest 652,355 607,978 623,934 611,966 (11,968)
Other 360 360 700 700 0
Suntrust-1999 Revenue Refunding
Principal 29,673 30,867 31,927 32,908 981
Interest 22,686 21,410 19,786 18,449 (1,337)
Other
Total Debt Service 970,657 906,967 933,771 932,519 (1,252)
TRANSFERS
To General Fund 260,000 267,800 275,834 231,609 (44,225)
To Storm Water Utility Fund 0
To Other Miscellaneous Funds 0
Total Transfers 260,000 267,800 275,834 231,609 (44,225)
DIVISION TOTALS 1,847,636 1,788,028 1,918,007 1,788,591 (129,416)
130
Sewer Utility Fund
Sewer Collection Division
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 123,900 140,000 151,663 11,663
Overtime 20,093 15,000 17,000 2,000
Special Pay 8,826 15,000 13,775 (1,225)
Sub-Total 0 152,820 170,000 182,438 12,438
Benefits
FICA 8,294 13,005 13,956 951
Pension 12,904 16,197 19,988 3,791
Health and Life Insurance 30,243 38,835 35,406 (3,429)
Worker and Unemploy Comp 11,954 10,544 11,544 1,000
' Sub-Total 0 63,394 78,581 80,894 2,313
Total Wages and Benefits 0 216,214 248,581 263,332 14,751
OPERATING EXPENSES
Professional Services 9,018 43,982 12,500 (31,482)
Contract Services 186,087 256,000 229,000 (27,000)
Local Travel 0
Communications 1,085 1,950 3,400 1,450
Postage 43 0
Utilities 40,788 34,700 34,900 200
Rentals and Leases 739 2,000 2,000 0
Insurance 0
Repairs and Maintenance 21,665 28,274 26,533 (1,741)
Printing and Publishing 2,651 1,500 1,500 0
Advertising and Promotions 0
Other Current Charges 0
Office Supplies 99 0
Operating Supplies 31,340 35,000 34,500 (500)
Books,Training,Memberships 2,254 3,600 3,600 0
Internal Service Charges 0
Total Operating Expenses 0 295,770 407,006 347,933 (59,073)
CAPITAL OUTLAY
Land 0
Buildings 0
Infrastructure Improvements 1,351,817 242,856 278,000 35,144
Vehicles 975 975
Equipment 1,103 6,500 41,800 35,300
Total Capital Outlay 0 1,352,920 249,356 320,775 71,419
DEBT SERVICE
Principal 0
Interest 0
Other 0
Total Debt Service 0 0 0 0 0
TRANSFERS
To 0
To 0
Total Transfers 0 0 0 0 0
DIVISION TOTALS 0 1,864,903 904,943 932,040 27,097
131
Sewer Utility Fund
Sewer Treatment Division
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 298,280 333,200 383,214 50,014
Overtime 59,979 25,000 25,000 0
Special Pay 21,638 19,000 21,975 2,975
Sub-Total 0 379,897 377,200 430,189 52,989
Benefits
FICA 32,747 28,856 32,909 4,053
Pension 30,322 39,022 48,702 9,680
Health and Life Insurance 58,243 76,294 79,832 3,538
Worker and Unemploy Comp __ 14,559 21,143 22,034 891
Sub-Total 0 135,871 165,315 183,477 18,162
Total Wages and Benefits 0 515,767 542,515 613,666 71,151
OPERATING EXPENSES
Professional Services 33,313 38,000 32,500 (5,500)
Contract Services 240,183 260,000 275,100 15,100
Local Travel 0
Communications 8,366 7,400 7,800 400
Postage 105 100 100 0
Utilities 278,630 282,200 296,400 14,200
Rentals and Leases 1,506 7,000 3,000 (4,000)
Insurance 0
Repairs and Maintenance 46,952 49,766 47,407 (2,359)
Printing and Publishing 6,916 3,000 3,000 0
Advertising and Promotions 0
Other Current Charges 19,750 17,500 16,000 (1,500)
Office Supplies 1,025 1,500 4,100 2,600
Operating Supplies 86,821 98,962 99,800 838
Books,Training,Memberships 5,393 7,000 8,000 1,000
Internal Service Charges
Total Operating Expenses 0 728,959 772,428 793,207 20,779
CAPITAL OUTLAY
Land 0
Buildings 0
Infrastructure Improvements 56,078 866,404 340,000 (526,404)
Vehicles 87,346 25,000 25,000
Equipment 18,128 27,115 36,500 9,385
Total Capital Outlay 0 161,552 893,519 401,500 (492,019)
DEBT SERVICE
Principal 0
Interest 0
Other 0
Total Debt Service 0 0 0 0 0
TRANSFERS
To 0
To 0
Total Transfers 0 0 0 0 0
DIVISION TOTALS 0 1,406,279 2,208,462 1,808,373 (400,089)
132
1!-=41J:r
J •
13:
Pension Funds
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Revenues:
General Pension 260,847 63,786 641,606 701,518 59,912
Police Pension 222,974 50,602 479,335 482,587 3,252
Total Revenues 483,821 114,388 1,120,941 1,184,105 63,164
Expenses:
General Pension 267,880 332,183 333,438 344,297 10,859
Police Pension 209,898 253,807 260,637 282,812 22,175
Total Expenses 477,778 585,990 594,075 627,109 33,034
Resource Allocation:
Personal Services 397,011 476,936 493,915 522,000 28,085
Operating Expenses 69,137 109,054 100,160 105,109 4,949
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 11,630 0 0 0 0
Total Resource Allocation: 477,778 585,990 594,075 627,109 33,034
Summary of Authorized Positions
Allocation 2002-2003 2003-2004
Pension
* Plan Administrator-Duties currently under Human Resources
l34
Pension
Code: 600-8000-518
Purpose:
The Pension Fund provides for the Employee Retirement System, which is 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 current city pension ordinance requires that the City
pay for pension fund expenses other than management fees and retirement benefits. A
transfer from the General Fund covers these expenses.
Key Objectives:
• 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.
• Complete and provide employees with an individual retirement benefit statement (Note:
The balance forward in the Pension Fund represents the pension's assets at market value).
13-
General Employee Pension Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 5,126,364 5,117,904 4,857,273 5,165,441 308,168
Revenues
Earnings on Investments (72,564) (295,165) 256,500 250,000 (6,500)
Employer Contributions 266,148 288,070 315,106 381,518 66,412
Employee Contributions 53,186 57,505 55,000 55,000 0
Transfers from General Fund 14,077 13,376 15,000 15,000 0
Total Reveunes 260,847 63,786 641,606 701,518 59,912
Other Financing Sources 7,766
Total Resources 5,387,211 5,189,456 5,498,879 5,866,959 368,080
Expenditures
Benefits Paid
Retirement Benefits 225,232 254,472 272,200 280,000 7,800
Contribution Refunds 3,268 14,720 5,000 5,000 0
Subtotal 228,500 269,192 277,200 285,000 7,800
Operating Expenses
Professional Services 36,156 59,649 51,100 53,300 2,200
Insurance 2,430 2,607 3,138 3,997 859
Printing
Books,Training 794 735 2,000 2,000 0
Other
Subtotal 39,380 62,991 56,238 59,297 3,059
DIVISION TOTALS 267,880 332,183 333,438 344,297 10,859
Other Financing Uses 1,427
Ending Cash 5,117,904 4,857,273 5,165,441 5,522,662 357,221
Total Expenses and Cash 5,387,211 5,189,456 5,498,879 5,866,959 368,080
Resource Allocation
Personal Services 228,500 269,192 277,200 285,000 7,800
Operating Expenses 39,380 62,991 56,238 59,297 3,059
Capital Outlay
Debt Service
Transfers
Total Resources 267,880 332,183 333,438 344,297 10,859
136
Police Employee Pension Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2000-2001 2001-2002 2002-2003 2003-2004 (Decrease)
Cash Forward 3,802,983 3,814,241 3,621,658 3,840,356 218,698
Revenues
Insurance Premium Tax Sec 185 69,557 85,719 70,239 70,239 0
Earnings on Investments 10,089 (219,798) 215,344 200,000 (15,344)
Employer Contributions 113,534 154,523 155,752 172,348 16,596 •
Employee Contributions 19,280 24,076 23,000 25,000 2,000
Transfers from General Fund 10,514 6,082 15,000 15,000 0
Total Reveunes 222,974 50,602 479,335 482,587 3,252
Other Financing Sources 10,623
Total Resources 4,025,957 3,875,466 4,100,993 4,322,943 221,950
Expenditures
Benefits Paid
Retirement Benefits 168,340 205,164 213,715 234,000 20,285
Contribution Refunds 171 2,581 3,000 3,000 0
Subtotal 168,511 207,744 216,715 237,000 20,285
Operating Expenses
Professional Services 26,878 44,782 40,200 42,400 2,200
Insurance 849 913 1,722 1,412 (310)
Printing 0
Books,Training 2,030 369 2,000 2,000 0
Subtotal 29,757 46,063 43,922 45,812 1,890
Transfers 11,630
DIVISION TOTALS 209,898 253,807 260,637 282,812 22,175
Other Financing Uses 1,818
Ending Cash 3,814,241 3,621,658 3,840,356 - 4,040,131 199,775
Total Expenses and Cash 4,025,957 3,875,466 4,100,993 4,322,943 221,950
Resource Allocation
Personal Services 168,511 207,744 216,715 237,000 20,285
Operating Expenses 29,757 46,063 43,922 45,812 1,890
Capital Outlay
Debt Service
Transfers 11,630 0 0 0 0
Total Resources 209,898 253,807 260,637 282,812 22,175
137
City of Atlantic Beach
Schedule of Interfund Transfers
Operating Budget Fiscal Year 2004
Transfer Transfer
In Out
General Fund
From Water Utility 122,982
From Sewer Utility 231,609
From Sanitation Fund 218,545
From Local Option Gas Tax Fund 47,639
To Police Grant Fund 39,271
To Pension Fund 30,000
To Storm Water Utility 713,314
Police Grant Fund
From Law Enforcement Trust Fund 39,271
Local Option Gas Tax Fund
To Storm Water Utility Fund 601,051
To General Fund 47,639
To Debt Service 71,086
Debt Service Fund
From Local Option Gas Tax Fund 71,086
Water Utility Fund
To General Fund 122,982
Sewer Utility Fund
To General Fund 231,609
Sanitation Fund
To General Fund 218,545
Storm Water Utility Fund
From General Fund 713,314
From Local Option Gas Tax Fund 601,051
Pension Fund
From General Fund 30,000
Total Transfers 2,075,497 2,075,497
138
City of Atlantic Beach
Interfund Transfers
Operating Budget Fiscal Year 2004
Pension
Administration
Water Utility $152,982
$30,000
Debt Service
Fund
$284,109 General Fund
Sewer Utility $47,639 $71,086
$713,314
$218,545 Gas Tax Fund
$39,271
Sanitation
Utility $601,051
Police Grant
Fund Storm Water
Utility
135
ii, 1r a e¢ Garay y� ry$ P�m� y $� ! °# 444 Y •z s.
s t Cert(�ICa$!®Y® of Fi ISO T�r able Value. '. 4 xn t `c'@'f § `"*,,
DR-422 -
.iECTION I w *- 0,-r-- Pursuant to s. 200.065 (1),(5), FS. = :�� -,- w t R.01 03
�` Year To ATLANTIC )
(Name of Taxing Authority) WA•;
CountyMunicipality Multi-Coup (Water Management I
p tY tY 9 Ate: - w x
1 !School Independent Dependent I I Municipal Service (County)
n c, €
Special Dist. Special Dist. Taxing Unit(MSTU)' 1 `
Fe-(1) Current Year Gross Taxable Value (From Line 4, Form DR-420) $ ' '.€-/ ' :-- ' — ' - ' ''-'4-a ,''
41
2) Final Current Year Gross Taxable Value (From applicable Form DR-403 Series $ 2.633 312 { �
3) Percentage of Change in Taxable Value [(Line 2 divided by Line 1) - 1] X 100 1- 1.. 1 % i =.
I do hereby certify the values show herein to be correct to the best of my knowledge'and beliat.....Witness my hand and official signature
it Jacksonville ._, Fiorida. i<- :,4 �
r , . i 4310.3 '
Suture of Property Appraiser/Date•of Cert atii.
con i
Notice: This completed form must be returned to the Property Appraiser no later than: i I `' ^
5!,:t-N ...m. €":'.;,r -t A+.+, 20�% * ,
=AILURE TO DO SO COULD CAUSE LOSS OF REVENUE TO YOUR TAXING AUTHORITY.
"ILLAGE RATE ADOPTED BY RESOLUTION OR ORDINANCE AT FINAL BUDGET HEARING PURSUANT TO S.200.065(2)(d), F.S. ei
ECTION II
(4) VOTED DEBT Service Millage $ per$1,000
4a)OTHER VOTED Millage $ per$1,000
(In Excess of the Millage Cap and not to Exceed Two Years)
,5) NON-VOTED Operating Millage Rate (From Resolution or Ordinance)
A. PRINCIPAL TAXING AUTHORITY (County, Municipality, $ 3.07Q1 per$1,000
or Independent Special District*)
B. Dependent Special District* $ per$1,000
Name
C. Municipal Service Taxing Unit (MSTU)* $ per$1,000
Name
D. SCHOOL DISTRICT: Required Local Effort $ per$1,000
Discretionary $ per$1,000
Capital Outlay $ per$1,000
Additional $ per$1,000
E. WATER MANAGEMENT DISTRICT:
t DISTRICT LEVY $ per$1,000
_ a ' ,-., �. ,. Basin $ per$1,000
Complete Lines 6 through 9 only if the millage is to be administratively adjusted.
•
COUNTIES,MUNICIPALITIES,SCHOOLS,and WATER MANAGEMENT DISTRICTS,MAY adjust the non-voted
millage rate ONLY if the percentage shown on Line 3 is greater than ±1% pursuant to s.200.065(5),F.S.
(6) Unadjusted Gross Ad Valorem Proceeds
(Line 1 X Line 5 (A, 0, or E, As Applicable) divided by 1000) S 2,325,-564
(7) Adjusted Millage Rate(Only if Line 3 is Greater than ± 1%).
(Line 6 divided by Line 2) X 1000 $ h , _`1«:
f*MSTU's and Special Districts(As Determined by Department of Community Affairs)May
adjust the non-voted millage rate ONLY if the percentage shown on Line 3 is greater than±3%pursuant to s.200.065(5),F.S.
(8) Unadjusted Gross Ad Valorem Proceeds
1 (Line 1 X Line 5 (B or C, As Applicable) divided by 1000) $
(9) Adjusted Millage Rate(Only if Line 3 is Greater than±3%).
(Line 8 divided by Line 2) X 1000 S
I do hereby certify the millage show to be correct to the best of my knowledge and belief. Witness my hand and official signature at
i .yy OZ ,i:..�'..Zrantl:.. Beach this 7ta October $$
.� , Florida, phi„the day of 20'
<�--.. — -- 300 Seminole Road.,. Atlantic Beach F1.
Signature of Ofii dmirii trative Officer and Title Mailing Address
!'G n ±o &t i e M $ 3`` (9o4)— 74738— 07 (904)— 247-3877 140
City • State Zip' Phone# Fax#
See Instructions on Reverse Side
City of Atlantic Beach, Florida
Schedule of Capital Outlay
Fiscal Year 2003-2004
Buildings,
Land and
Improv. Equipment Vehicles Total
City Administration
Finance
Folder, Stuffer and Sealer for delinquent notices 2,600 2,600
Pick-up Truck for meter reader 14,000 14,000
Overlay Software for new forms 14,500 14,500
Printer for Checks and Direct Deposit slips 6,000 6,000
Information Technology
Replace Alchemy/GIS Server 10,000 10,000
Optical Drive for records archeiving spooled files AS/400 12,000 12,000
Optical Drive software for archeiving spooled files AS/400 8,000 8,000
Computer for new technician 2,500 2,500
Total City Administration 0 55,600 14,000 69,600
General Government
Half Cent Discretionary Sales Tax
General Government
City Hall Expansion 250,000 250,000
Security Upgrades 90,000 90,000
Parks and Recreation
Dutton Island Park Phase III
Convention Development Tax
Parks and Recreation
Skateboard Park 75,000 75,000
Public Works -Streets
Bike Paths on Seminole and Plaza 217,650 217,650
Mayport Road Median Improvements 235,000 235,000
Welcome sign and Landscaping 18,800 18,800
Total General Government 886,450 0 0 886,450
Planning,Zoning and Building
Community Development Block Grant
Storm Water Projects in CDBG Area 111,316 111,316
Building Department
Gas Powered Paint Sprayer 3,000 3,000
Total Planning,Zoning and Building 111,316 3,000 0 114,316
141
City of Atlantic Beach,Florida
Schedule of Capital Outlay
Fiscal Year 2003-2004
Buildings,
Land and
Improv. Equipment Vehicles Total
Public Safety
Police Department
Police Administration
Digital Media Recorder/player/copier 1,500 1,500
Replace(2)Computers 1,994 1,994
Patrol
Computer and printer for Lieutenants office 1,500 1,500
Patrol Vehicles-(3)-Equiped 91,680 91,680
Detectives
Desk Top Computer-(1) 997 997
Life Guards
Towers 4,561 4,561
Computer 500 500
Crime Supression Unit
Computers and Radios for two officers 12,000 12,000
Total Public Safety 0 23,052 91,680 114,732
Parks and Recreation
Administration
Computer 1,000 1,000
Maintenance and Improvements
Cabinets for Adele Grage 3,500 3,500
Grounds Maintenance Equipment 2,000 2,000
Activities
Computer 1,000 1,000
Total Parks and Recreation 3,500 4,000 0 7,500
Public Works
Public Works Administration
Phone System 6,800 6,800
Computers(3) 3,825 3,825
Printer 300 300
PDA(2) 1,200 1,200
Streets Division
Bush Hog Mower Deck-(5 ft. ) 2,500 2,500
Resurface Asphalt areas at PW Yard 5,000 5,000
Local Option Gas Tax
Sidewalk Replacement Program 50,000 50,000
142
City of Atlantic Beach,Florida
Schedule of Capital Outlay
Fiscal Year 2003-2004
Buildings,
Land and
Improv. Equipment Vehicles Total
Sanitation
Roll off Container-30 yard 3,500 3,500
Container Tarp System 3,700 3,700
Storm Water Utility
Land-Hopkins Creek Drainage Project&Survey 603,000 603,000
Design of Hopkins Creek Drainage Project 107,000 107,000
Stormwater pipe-24"on Country Club Lane 75,000 75,000
GIS to enhance Stormwater Master Plan 10,000 10,000
Utility Truck(1 Ton)
Fleet Maintenance
Air Compressor 2,500 2,500
Total Public Works 850,000 24,325 0 874,325
Water Utility
Water Production
Security Upgrades at Water Plants 15,000 15,000
Replace Fencing at WP#2 and install at WP#3 10,000 10,000
Air conditioner at WP#3 2,000 2,000
Lap Top Computer 2,500 2,500
Water Distribution
Replace 2"water main on Park Street and Dudley
possible to work in interconnect at Featherwood&Dutton 100,000 100,000
Replace 2"water main on Renault for fire flow improvement 39,000 39,000
Mini Excavator 40,000 40,000
Trailer for Mini Excavator 2,500 2,500
Concrete Saws 3,000 3,000
Portable Generators 3,500 3,500
Total Water Utility 164,000 53,500 0 217,500
Sewer Utility
Sewer Collection
Telemetry at Lift Stations 120,000 120,000
Shelves for Supplies at 902 Assisi Lane 8,000 8,000
Sewer rehab at Mini System B 150,000 150,000
Concrete Saws& Misc. 3,800 3,800
Diaphram Pumps 4"(2) 20,000 20,000
Replacement Crane for P-47 10,000 10,000
Shed for parts and Supplies 8,000 8,000
Computer 975 975
143
City of Atlantic Beach,Florida
Schedule of Capital Outlay
Fiscal Year 2003-2004
Buildings,
Land and
Improv. Equipment Vehicles Total
Sewer Treatment
Headworks Improvements at WWTP#2 190,000 190,000
Security Upgrades 50,000 50,000
Rehab Existing ludge Holding Containers 100,000 100,000
Replacement Sludge Container 15,000 15,000
New DO Meter for WWTP1 and Probe 2,500 2,500
New Mettler Scale for WWTP2 4,000 4,000
Standby Jet Mixer(spare)for WWTP2 10,000 10,000
CL2 New Vacuum Regulator(spare) 2,500 2,500
Replace Kubota Tractor M-14 25,000 25,000
Computer-Laptop 2,500 2,500
Total Sewer Collection 618,000 79,275 25,000 722,275
Grand Total 2,633,266 242,752 130,680 3,006,698
144
City of Atlantic Beach
Schedule of Cash Balances
FY-2004 Utility Total Remaining
Projected 25%Operating In Trust or Renewal and Debt Service Restricted Available
Ending Balance Reserve Designated Replacement Reserve Cash Cash
General Fund 4,560,769 2,342,292 300,000 2,642,292 1,918,477
Convention Development Tax 138,872 0 138,872
Gas Tax 240,781 179,944 179,944 60,837
1/2 Cent Sales Tax 279,186 0 279,186
Water Utility 1,167,709 546,027 250,000 208,517 1,004,544 163,165
Sewer Utility 1,905,704 951,682 250,000 466,260 1,667,942 237,762
Storm Water Utility 396,410 229,053 165,435 394,488 1,922
Sanitation 703,188 309,084 309,084 394,104
Debt Service 75,014 75,014 75,014 0
Miscellaneous funds 28,647 658 27,989 28,647 0
Pension Trust Funds 9,562,793 9,562,793 9,562,793 0
Totals 19,059,073 4,558,740 9,890,782 500,000 915,226 15,864,748 3,194,325
L
145
City of Atlantic Beach
Element-Object Classifications
31-00 Professional Services
Legal and medical expenses, including employee physicals, drug screenings,hepatitis and
flu shots, and medical laboratory tests, as well as, City Attorney 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 Motor vehicle tags/titles/registration
to a capital project)
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 BFI, fleet and equipment maintenance services provided by First Vehicle
Services, Town Center maintenance, Mayport Flyover maintenance, etc.
146
City of Atlantic Beach
Element-Object Classifications
35-00 Investigations
Confidential expenditures handled pursuant to criminal investigations.
36-00 Pension Benefits
Benefits paid to participants in the pension plans.
40-00 Travels 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 54-00 Books, Subscriptions, Memberships, 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.
42-00 Freight,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.
14i
City of Atlantic Beach
Element-Object Classifications
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.
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
includes printing of stationery and envelopes with the City logo, business cards,purchase
orders and other forms, etc., microfilming and film developing.
Note: Help wanted advertisements, bids and request for proposals advertisements, or ordinance
notices and meeting notices placed in newspapers or periodicals will be charged to the
requesting department and/or project.
148
City of Atlantic Beach
Element-Object Classifications
48-00 Promotional Activities
Includes 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, etc., that are used in an office environment general rule is
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.
52-01 Gasoline
Monthly allocation based on usage from pump at 1200 Sandpiper Lane and charges
incurred for direct purchase of gasoline for the police motorcycle.
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.
145
City of Atlantic Beach
Element-Object Classifications
53-00 Road Materials and 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, Memberships, Training
Includes books, subscriptions, memberships, training and educational costs, licenses, such
as computer software licenses, etc.
Note: When travel costs are incurred to attend a seminar or conference, all expenses associated
with the travel, including registration fees, per diem mileage and meal allowance, should
be entered on a Travel Advance form and charged to this element-object classification.
Requisitions are not to be used for travel or registration expenses.
59-00 Depreciation
Expense to reflect the systematic and rational allocation of the historical cost of a capital
asset 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.
83-00 Aid to Citizens and Others
Includes all grants, subsidies, and contributions to individuals, such as improvements to
privately owned homes through CDBG grant funding.
91-00 Transfers
Includes all transfers between funds that do not represent operating expenditures.
150
City of Atlantic Beach
Element-Object Classifications
Capital Assets
All expenditures charged to element classifications 61,62, or 63 will be assigned a unique
projects number by the Finance Department for cost capitalization tracking purposes.
Project costs to be capitalized will include permits, surveys, appraisals, design,
architectural, construction and construction engineering, and administration costs.
61-00 Land
Land acquisition, easements, and right-of-ways.
62-00 Buildings
Office buildings, garages, parks and recreational buildings, and building improvements.
63-XX Improvements Other Than Buildings
Structures, facilities and infrastructure other than buildings, such as roads, curbs, gutters,
docks, fences, landscaping, lighting systems,parking areas, storm drains, 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 at least two years following the date of acquisition.
These items will be tagged and monitored through the H.T.E. 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 and titles for new or used vehicles should be charged to 34-00 Other
Contractual Services.
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.
15'
City of Atlantic Beach
Long-Term Financial Plan
40•••
sA
—t-,stoo
Fiscal Year 2003-2004
152
City of Atlantic Beach
General Fund
Total Revenues and Expenditures
15
10cvsi
o
0
TI 71 71 71 m m m T1 m -n m m m
N N N N N N N N N N N IN N
O O O O O O O O O O O O O
0 0 0 0 0 0 0 0 0 -b
-b N W C ri �1 CO tC CD -b N W
—.O Revenues t' `- Capital Outlay
Personal Services Transfers Out
Operating Expenses
153
r
City of Atlantic Beach
Long Term Financial Plan Projection Summary
General Fund
Actual Actual Estimated Budget Proj. Proj. Proj. Proj. Proj. Proj. Proj. Proj. Proj.
FY-01 FY-02 FY-03 FY-04 FY-06 FY-06 FY-07 FY-08 FY-09 FY-10 FY-11 FY-12 FY-13
Cash Balance Forward 4,302,328 6,101,711 6,294,802 5,200,647 4,493,646 4,482,271 4,220,656 3,691,634 3,629,964 3,238,737 3,070,640 2,931,643 2,939,872
Revenues
Taxes 3,327,242 3,907,363 3,994,984 4,203,844 4,390,813 4,588,129 4,796,393 5,016,242 5,248,354 5,493,442 5,752,267 6,025,629 6,314,381
Licenses and Permits 259,805 289,160 375,100 364,139 375,153 386,503 398,199 410,250 422,670 435,467 448,655 482,245 476,250
Intergovernmental Revenues 1,997,902 1,989,087 1,968,254 2,047,008 2,112,193 2,179,795 2,249,905 2,322,619 2,398,038 2,476,265 2,557,408 2,641,577 2,728,890
Charges for Services 111,083 114,688 125,169 1,342,654 1,382,934 1,424,422 1,467,154 1,511,169 1,556,504 1,603,199 1,651,295 1,700,834 1,751,859
Fines and Forfeitures 173,960 134,604 140,535 164,597 169,535 174,621 179,860 185,255 190,813 196,537 202,434 208,507 214,762
Miscellaneous Revenues 333,410 326,516 165,088 124,110 180,020 180,816 174,133 159,461 155,844 148,374 144,634 141,803 120,722
Interfund Transfers 611,630 648,102 774,941 620,775 638,445 656,637 675,384 694,643 714,491 734,924 755,960 777,618 799,915
Total Revenues 6,815,032 7,409,620 7,644,061 8,867,127 9,249,094 9,690,922 9,941,007 10,299,641 10,686,713 11,088,209 11,512,662 11,958,214 12,406,778
Other Financing Sources 216,022
Total Resources 11,333,382 12611,231 12,838,863 14,067,674 13,742,640 14,073,193 14,161,662 13,991,275 14,216,677 14,326,946 14,683,292 14,889,867 16,346,650
Expenditures by Department
Governing Body 45,221 39,283 41,442 44,484 45,814 47,184 48,594 50,047 51,544 53,085 54,673 56,308 57,992
City Administration 274,586 282,849 357,387 1,926,711 1,963,012 2,083,475 2,106,678 2,177,929 2,240,943 2,343,836 2,464,132 2,517,758 2,637,846
Planning and Zoning 93,678 131,365 129,410 128,521 133,203 139,579 143,760 149,356 156,375 161,227 167,519 174,064 180,889
Building 250,982 311,532 321,580 335,878 342,411 355,616 369,357 383,857 418,540 434,029 430,151 448,930 464,396
Public Safety 3,321,278 3,755,525 4,143,370 3,871,585 4,034,033 4,141,921 4,289,696 4,461,258 4,621,938 4,743,448 4,909,941 5,061,451 5,229,226
PublicWorks-Streets 727,238 710,109 868,039 1,316,405 1,388,887 1,419,679 1,561,334 1,504,715 1,571,887 1,604,916 1,682,874 1,716,833 1,775,868
Parks and Recreation 968,964 905,859 1,004,182 921,089 943,095 986,694 1,043,549 1,097,708 1,195,223 1,144,146 1,184,530 1,226,435 1,269,918
General Government 549,724 1,079,907 772,896 1,029,454 410,114 678,391 907,059 636,639 721,492 771,619 757,829 750,207 769,042
Total Expenditures 6,231,671 7,216,429 7,638,306 9,574,128 9,260,368 9,862,638 10,470,028 10,461,311 10,977,940 11,2661306 11,651,649 11949,986 12,386,167
Revenues Less Expenditures 683,361 193,091 -94,266 -707,001 -11,274 -261,616 -529,021 -161,670 -291,227 -168,097 -138,997 8,228 21,622
Other Financing Uses
Total Cash Reserves 6,101,711 6,294,802 6,200,647 4,493,646 4,482,271 4,220,665 3,691,634 3,529,964 3,238,737 3,070,640 2,931,643 2,939,872 2,961,493
Restricted Cash 1,743,708 2,053,020 2,180,403 2,642,293 2,553,339 2,690,988 2,835,682 2,851,663 2,959,644 3,062,250 3,152,311 3,247,486 3,352,986
Unrestricted Cash 3,358,003 3,241,782 3,040,143 1,851,253 1,928,933 1,529,667 855,953 678,301 279,093 8,391 -220,888 -307,614 -391,493
Total Exp.&Cash Reserves 11,333,382 12,511,231 12,838,863 14,067,674 13,742,640 14,073,193 14,161,662 13,991,276 14,216,677 14,326,946 14,683,292 14,889,857 15,346,650
Resource Allocation
Personal Services 3,006,121 3,536,715 3,850,715 5,639,043 5,822,436 6,050,210 8,287,275 6,534,020 6,790,847 7,058,177 7,338,448 7,626,117 7,927,880
Operating 2,431,032 2,574,574 3,075,831 2,947,543 3,035,080 3,125,256 3,218,152 3,313,847 3,412,427 3,513,977 3,618,588 3,726,345 3,837,350
Capital Outlay 456,839 204,349 196,693 204,957 247,014 288,584 327,302 254,658 339,363 207,308 242,404 180,042 173,213
Transfers Out 337,679 900,791 515,067 782,585 155,839 388,488 637,299 358,786 435,303 476,845 454,211 437,481 446,934
Total Expenditures 6,231,671 7,216,429 7,638,306 9,574,128 9,260,368 9,862,538 10,470,028 10,461,311 10,977,940 11,266,306 11,661,649 11,949,985 12,386,167
t,l1
City of Atlantic Beach
Half Cent Sales Tax Fund
Total Revenues and Expenditures
900
800 p
700
I
600
u)
(1, 500my
08400 viliffAI
8 300 II
200 IT
100
0
1 1 1 1 1 1 1 1 1 N 1 1 I N
N N N N N N N N N N
O O O O O O O O O O O O O
0 0 0 0 0 0 Co 0 0 —i —116
N W 4 01 O y 00 CC O —2 N W
—$ Revenues v Capital Outlay
Operating Expenses Transfers Out
155
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
1/2 Cent Discretionary Sales Tax Fund
Actual Actual Estimate Budget Pro) Pro) Pro) Pro) Pro) Pro) Pro) Pro) Pro)
FY-01 FY-02 FY-03 FY-04 FY-05 FY-06 FY-07 FY-08 FY-09 FY-10 FY-11 FY-12 FY-13
Cash Balance Forward 0 298,260 343,396 644,287 279,186 679,980 963,713 1,226,266 1,5721432 1,972,116 2,423,619 2,921,212 3,307,060
Revenues
Tax Proceeds 346,052 553,926 525,000 535,500 548,210 557,134 588,277 579,642 591,235 603,060 615,121 827,424 839,972
Interest 3,189 6,167 6,868 10,849 5,584 11,800 19,274 24,525 31,449 39,442 48,472 58,424 66,141
Grant Proceeds 145,000
Total Revenue 349,221 660,093 676,888 646,349 661,794 668,734 587,561 604,168 622,684 642,602 663,594 686,848 706,113
Expenses
Capital 475,977 811,450 251,000 185,000 325,000 258,000 223,000 191,000 166,000 300,000 300,000
Debt Service
Transfers 510,317
Total Expenses 0 610,317 476,977 811,460 261,000 185,000 325,000 268,000 223,000 191,000 166,000 300,000 300,000
Net Change In Cash Balance 349,221 49,776 200,891 -266,101 300,794 383,734 262,661 346,168 399,684 461,602 497,694 386,848 406,113
Net Change in Working Capital -60,971 -4,630
Ending Cash Balance 298,260 343,396 644,287 279,186 679,980 963,713 1,228,266 1,672,432 1,972,116 2,423,619 2,921,212 3,307,060 3,713,173
Restricted 0 0 0 0 0 0 0 0 0 0 0 0 0
Designated
Unrestricted 298,260 343,396 544,287 279,186 679,980 983,713 1,226,266 1,672,432 1,972,116 2,423,619 2,921,212 3,307,060 3,713,173
VI
CT
City of Atlantic Beach
Gas Tax Fund
Total Revenues and Expenditures
1 ,500
cn 1 ,000
tfi -0
tOca
— co
0 0
CD F.
500 1 g io.
0
1m 11 1T 11 1m m 1T 71 1m m1 71 1� 1m
1 1 1 1 1 1 1 1 I 1 1 1 I
N N N N N N N N N N N N N
CD 0 CD CD CD 0 0 0 0 CD CD 0 CD
0 0 0 0 0 0 0 0 0 .a.
j N 40 Ch Oh 11 00 CO O -, N C+)
t Revenues Capital Outlay
Personal Services I _ Transfers Out
Operating Expenses
157
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-01 FY-02 FY-03 FY-04 FY-05 FY-06 FY-07 FY-08 FY-09 FY-10 FY-11 FY-12 FY-13
Cash Balance Forward 1,385,114 1,792,721 1,239,102 501,687 240,781 239,352 237,880 236,364 234,802 233,194 231,538 229,831 228,073
Revenues
Local Option Gas Taxes 490,056 502,279 496,000 494,075 503,957 514,036 524,316 534,803 545,499 556,409 587,537 578,888 590,465
Interest Earnings 79,137 30,616 14,000 14,795 7,223 7,181 7,136 7,091 7,044 6,996 6,946 6,895 6,842
Other Revenues
Total Revenue 569,193 532,895 510,000 508,870 511,180 521,216 531,453 541,894 552,543 563,405 574,483 585,783 597,308
Expenses
Operating 52,157 155,284 235,000 0 0 190,000 260,000 190,000 225,000 225,000 225,000 250,000 250,000
Capital 53,658 336,412 698,943 50,000 30,000 50,000 40,000 30,000 30,000 20,000 20,000 20,000 20,000
Transfers 71,959 575,730 313,472 719,776 482,609 282,688 232,969 323,455 299,151 320,061 331,190 317,540 329,118
Total Expenses 177,774 1 067,426 1 247 415 769 776 512,609 522 688 532 969 543 455 554,151 565 061 576 190 587,540 599,118
Net Change in Cash Balance 391,419 -534,531 -737,415 -260,906 -1,429 -1,472 -1,516 -1,561 -1,608 -1,656 -1,707 -1,757 -1,810
Net Change in Working Capital -16,188 19,088
Ending Cash Balance 1,792,721 1,239,102 501,687 240,781 239,352 237,880 236,364 234,802 233,194 231,538 229,831 228073 226,263
Restricted 1,792,721 1,239,102 501,687 240,781 239,352 237,880 236,364 234,802 233,194 231,538 229,831 228,073 226,263
Designated 1,000,000 0
Unrestricted 0 0 0 0 0 0 0 0 0 0 0 0 0
.r
CM
00
City of Atlantic Beach
Sanitation Fund
Total Revenues and Expenditures
2,000
1 ,500
cn
C
S 1 ,000
0 0
Cl
500
0
1 1 1 1 1 1 1 1 1 1 1 I 1
N N N N N N N N N N N N
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
w .p to CD �l CO co o N w
Data A Capital Outlay
Personal Services L_ 1 Transfers Out
Operating Expenses
159
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-01 FY-02 FY-03 FY-04 FY-05 FY-06 FY-07 FY-08 FY-09 FY-10 FY-11 FY-12 FY-13
Cash Balance Forward 474,894 630,666 648,600 680,523 703,188 724,606 730,800 714,679 679,217 616,802 530,489 411,901 261,009
Revenues
Charges for Services
Charges For Services 1,171,305 1,187,280 1,240,000 1,249,000 1,286,470 1,325,064 1,364,816 1,405,761 1,447,933 1,491,371 1,536,112 1,582,198 1,629,662
Grant Proceeds 3,029 0 0 0 0 0 0 0 0 0 0 0 0
Interest Eamings 28,495 12,360 9,000 10,000 21,096 21,735 21,924 21,437 20,377 18,504 15,915 12,357 7,830
Total Revenue 1,202,829 1,199,640 1,249,000 1,269,000 1,307,566 1,346,799 1,386,740 1,427,198 1,468,310 1,609,876 1,652,027 1,594,553 1,637,492
Expenses
Personal Services 4,853 5,314 4,414 4,393 4,429 4,610 4,798 4,994 5,198 5,410 5,632 5,862 6,102
Operating 900,827 981,178 1,000,383 1,006,197 1,053,963 1,104,041 1,156,544 1,211,591 1,269,308 1,329,824 1,393,278 1,459,813 1,529,581
Capital 2,700 0 0 7,200 2,754 0 2,809 0 2,865 0 2,923 2,923 0
Debt 0 0 0 0 0 0 0 0 0 0 0 0 0
Transfers 200,000 206,000 212,180 218,545 225,102 231,855 238,810 245,975 253,354 260,955 268,783 276,847 285,152
Total Expenses 1,108,380 1,192,492 1,216,977 t236,335 1,286,248 1,340,505 1,402,961 1,462,560 1,530,724 1,696,189 1,670,615 1,745,446 1,820,835
Net Change In Cash Balance 94,449 7,148 32,023 22,665 21,318 6,294 -16,221 -36,362 -62,415 -86,313 -118,688 -160,892 -183,343
Net Change In Working Capital 61,212 10,797
Ending Cash Balance 630,666 648,500 680,623 703,188 724,606 730,800 714,679 679,217 616,802 630,489 411,901 261,009 77,666
Restricted 276,420 298,123 304,244 307,284 320,873 335,126 350,038 365,640 381,965 399,047 416,923 435,630 455,209
Unrestricted 364,136 360,377 376,279 395,904 403,632 395,673 364,641 313,577 234,838 131,442 -5,022 -174,621 -377,643
Detail Restricted
Operating Reserve(25%) 276,420 298,123 304,244 307,284 320,873 335,126 350,038 365,840 381,965 399,047 416,923 435,630 455,209
276,420 298,123 304,244 307,284 320,873 335,126 350,038 366,640 381,966 399,047 416,923 436,630 455,209
ON
O
City of Atlantic Beach
Storm Water Utility Fund
Total Revenues and Expenditures
2,000
1 ,500 Ev-
Co
co
s 1 000 r
O o •
'
500
0
N Co) O C0 1` 00 O O ' N M
0 0 Co 0 Co 0 0 0 v-
O O O O O O O O O O O O O
N N N N N N N N N N N N
LL• LL LL LL LL LL LL LL LL U. LL- LL Ll.
Revenues " Capital Outlay
Personal Services - f Debt Service
Operating Expenses
161
MP MIN
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Storm Water Utility
I Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj
FY-01 FY-02 FY-03 FY-04 FY-05 FY-06 FY-07 FY-08 FY-09 FY-10 FY-11 FY-12 FY-13
•
Cash Balance Forward 824,230 350,254 727,300 409,852 396,408 396,836 397,293 397,782 398,302 398,857 399,447 400,075 400,742
Revenues
Charges for Services
Storm Water Fees 268,384 270,849 277,500 283,050 288,711 294,485 300,375 306,382 312,510 318,760 325,135 331,638 338,271
Fees From Rate Increases 92,500 94,350 96,237 98,162 100,125 102,127 104,170 106,253 108,378 110,546 112,757
Total Charges for Services 268,384 270,849 370,000 377,400 384,948 392,647 400,500 408,510 416,680 425,014 433,514 442,184 451,028
Grant Proceeds 25,000 63,854 395,240
Interest Earnings 27,071 6,197 5,700 6,000 11,892 11,905 11,919 11,933 11,949 11,966 11,983 12,002 12,022
Transfer In from Other Utilities
Transfer In from Gas Tax 503,792 193,000 601,051 410,174 211,183 160,486 252,483 227,789 248,494 259,847 246,751 258,118
Transfer from 1/2 Cent Sales Tax 45,399
Transfer In from General Fund 450,000 50,978 713,314 125,539 357,885 606,390 327,568 403,773 444,999 422,047 404,995 414,123
Other Revenues 32,836 14,800 10
Total Revenue 353,291 1,354,891 1,014,928 1,697,765 932,553 973,620 1,179,295 1,000,494 1,060,191 1,130,472 1,127,391 1,105,932 1,135,291
Expenses
Personal Services 106,743 182,138 210,790 245,274 250,663 262,170 274,263 286,975 300,343 314,403 329,198 344,769 361,163
Operating 178,301 249,268 375,546 340,064 350,266 360,774 371,597 382,745 394,227 406,054 418,236 430,783 443,706
Capital 272,932 194,153 414,832 795,000 0 20,000 203,000 0 35,000 80,000 50,000 0 0
Debt 291,173 352,286 331,208 330,871 331,197 330,219 329,946 330,254 330,066 329,425 329,330 329,713 329,713
Transfers 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Expenses 849149 977 845 1 332 376 1 711 209 932 126 973 163 1 178 806 999 974 1,059 636 1 129 882 1 126,764 1,105 265 1 134 583
Net Change in Cash Balance -495,858 377,046 -317,448 -13,444 428 457 489 520 555 590 628 668 708
Net Change in Working Capital -21,882
Ending Cash Balance 350,254 727,300 409,852 396,408 396,836 397,293 397,782 398,302 398,857 399,447 400,075 400,742 401,451
Restricted 289,641 372,066 394,990 394,488 398,630 403,400 408,924 415,121 421,192 427,183 433,856 441,173 448,502
Designated
Unrestricted 60,613 355,234 14,862 1,920 -1,794 -6,107 -11,143 -16,819 -22,335 -27,736 -33,781 -40,430 -47,052
CT
t-)
City of Atlantic Beach
Water and Sewer Combined
Total Revenues and Expenditures
10
9
8
7
6
O
o
5
4
3
_ _ l
2
1
I N N N 43 I1V IV IV IV IV 1N 1N 11,3 1
O O O O O O 0 0 0 0 O 0 0
0 0 0 0 0 0 0 0 0
-, N w to v) 'tel oo CO 0 -a N w
—4— Revenues Capital Outlay
Personal Services s j Debt Service
Operating Expenses Transfers Out
163
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Water and Sewer Utility Combined Summary
Actual Actual Estimate Budget Proj Pro) Proj Proj Proj Proj Proj Proj Proj
FY-01 FY-02 FY-03 FY-04 FY-05 FY-06 FY-07 FY-08 FY-09 FY-10 FY-11 FY-12 FY-13
•
Cash Balance Forward 6,833,296 7,163897 5,941,275 3,484,649 3,073,413 3,010,730 2,999,819 3,001,817 2,852,856 2,890,726 3,021,332 2,986,810 2,962,206
Revenues
Charges For Services 5,018,881 5,276,377 5,430,763 5,812,509 6,045,009 6,286,810 6,538,282 6,799,813 7,071,806 7,354,678 7,648,865 7,954,820 8,273,013
Assessments/Impact Fees 187,342 250,732 180,000 188,000 188,000 188,000 188,000 188,000 188,000 188,000 188,000 188,000 188,000
Other Revenues 1,600,791 748,073 770,820 518,968 500,725 489,119 483,915 480,064 474,512 469,855 469,738 468,853 465,978
Total Revenue 6,806,993 6,276,182 6,381,883 6,619,477 6,733,736 6,963,929 7,210,197 7,467,877 7,734,318 8,012,634 8,306,603 8,611,673 8,926,990
Expenses
Personal Services 1,015,863 1,257,001 1,288,983 1,411,078 1,455,857 1,514,312 1,575,149 1,638,465 1,704,364 1,772,951 1,844,338 1,918,842 1,995,982
Operating 2,870,833 2,704,393 3,282,298 2,875,617 2,897,672 3,001,571 3,109,628 3,222,039 3,339,008 3,460,753 3,587,503 3,719,502 3,857,005
Capital 1,022,274 1,970,715 2,492,218 939,775 725,000 735,000 788,000 1,010,000 895,000 880,000 1,130,000 1,203,000 985,000
Debt 1,314,577 1,355,580 1,351,450 1,349,552 1,352,661 1,347,771 1,347,951 1,347,239 1,347,008 1,344,823 1,344,181 1,344,949 1,343,623
Transfers 400,000 412,000 424,360 354,591 385,229 376,188 387,471 399,095 411,068 423,400 436,102 449,185 462,681
Total Expenses 6,623,647 7,699,689 8,839,309 6,930,613 6,796,418 6,974,839 7,208,199 7,616,838 7,696,448 7,881,927 8,342,126 8,636,278 8,644,271
Net Change In Cash Balance 183,447 -1,424,607 -2,457,726 -411,138 42,683 -10,910 1,998 -148,961 37,870 130,606 -36,622 -23,805 282,720
Net Change in Working Capital 116,825 -63,884 0 0 0 0 0 0 0 0 0 0 0
Ending Cash Balance 7,133,667 5,675,606 3,484,649 3,073,413 3,010,730 2,999 819 3,001,817 2862 886 2,890,726 3,021,332 2,986,810 2,962,205 3,244,924
Restricted 2,557,607 2,610,033 2,762,498 2,672,486 2,694,185 2,733,845 2,779,025 2,825,329 2,873,866 2,922,893 2,975,122 3,030,544 3,086,629
Designated 0 0 0 0 0 0 0 0 0 0 0 0 0
Unrestricted 4,576,960 3,066,473 722,061 400,928 316,544 266,974 222,791 27,527 16,860 98,439 10,688 48,339 168,296
Detail Restricted
Bond Debt Service Reserve 657,288 677,790 675,725 674,776 676,331 673,886 673,976 673,620 673,504 672,412 872,091 672,475 671,812
Renewal and Replacement 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000
Operating Reserve(25%) 1,400,318 1,432,243 1,586,773 1,497,710 1,517,855 1,55960 1,605,050 1,651,710 1,700,362 1,750,482 1,803,031 1,858,069 1,914,818
2,667,607 2,610,033 2,762,498 2,672,486 2,694,186 2,733,846 2,779,026 2,826,329 2,873,866 2,922,893 2,976,122 3,030,644 3,086,629
j
M
S r y•
��
r _ Sf
J
165
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.
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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. I
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 user
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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.
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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.
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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 mayinclude 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 Wan 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.
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