Annual Budget for 2002-2003 -v City of
Atlantic Beach, Florida
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Annual Budget
2002 - 2003
BI-WEEKLY PAYROLL SCHEDULE FOR 2003
# First Week of Payperiod Second Week of Payperiod Check/Deposit Date Notes Holiday Dates
From To From To
1 12/22/02 12/28/02 12/29/02 1/4/03 1/10/03 12/24, 12/25, 1/1
2 1/5/03 1/11/03 1/12/03 1/18/03 1/24/03
3 1/19/03 1/25/03 1/26/03 2/1/03 2/7/03 1/20
4 2/2/03 2/8/03 2/9/03 2/15/03 2/21/03
5 2/16/03 2/22/03 2/23/03 3/1/03 3/7/03 2/17
6 3/2/03 3/8/03 3/9/03 3/15/03 3/21/03
7 3/16/03 3/22/03 3/23/03 3/29/03 4/4/03
8 3/30/03 4/5/03 4/6/03 4/12/03 4/18/03
9 4/13/03 4/19/03 4/20/03 4/26/03 5/2/03
10 4/27/03 5/3/03 5/4/03 5/10/03 5/16/03
11 5/11/03 5/17/03 5/18/03 5/24/03 5/30/03 (1)
12 5/25/03 5/31/03 6/1/03 6/7/03 6/13/03 (2) 5/26
13 6/8/03 6/14/03 6/15/03 6/21/03 6/27/03
14 6/22/03 6/28/03 6/29/03 7/5/03 7/11/03 7/4
15 7/6/03 7/12/03 7/13/03 7/19/03 7/25/03
16 7/20/03 7/26/03 7/27/03 8/2/03 8/8/03
17 8/3/03 8/9/03 8/10/03 8/16/03 8/22/03
18 8/17/03 8/23/03 8/24/03 8/30/03 9/5/03
19 8/31/03 9/6/03 9/7/03 9/13/03 9/19/03 9/1
20 9/14/03 9/20/03 9/21/03 9/27/03 10/3/03 (3)
21 9/28/03 10/4/03 10/5/03 10/11/03 10/17/03
22 10/12/03 10/18/03 10/19/03 10/25/03 10/31/03 (1)
23 10/26/03 11/1/03 11/2/03 11/8/03 11/14/03
24 11/9/03 11/15/03 11/16/03 11/22/03 11/28/03 (4)
25 11/23/03 11/29/03 11/30/03 12/6/03 12/12/03 (5) 11/27, 11/28
26 12/7/03 12/13/03 12/14/03 12/20/03 12/26/03 (6)
Notes:
(1) There will be no insurance deductions taken from this paycheck.
There will be no longevity pay included in this paycheck.
(2) Leave Cash-in checks will be issued by separate check dated 6/13/03 using the
leave balance shown on paychecks dated 5/30/03.
(3) Comp Time paychecks will be provided to employees on 9/25/03 using the
Comp Time balances from paychecks dated 9/19/03.
(4) Checks/Direct Deposit receipts dated 11/28/03 will be handed out on Wed. 11/26 @ 4:00 pm.
(5) Leave Cash-in checks will be issued by separate check dated 12/12/03 using the
leave balance shown on paychecks dated 11/28/03.
(6) Paychecks will be dated 12/26/03 and provided to employees on 12/26/03.
f:\users\finance\dramsay\audit\payroll\Payroll Dates 2003 with tax dates.xls
City of Atlantic Beach, Florida
Annual Budget
2002 - 2003
Mayor
John S. Meserve
City Commission y�‘-is
Richard M. Beaver �
Louis M. Borno J °` te,>
Paul B.Parsons
J. Dezmond Waters III __ -
City Attorney
Alan C. Jensen 0E1,t>
City Manager
James R. Hanson
City Clerk
Maureen T. King
City of Atlantic Beach
Annual Budget
Fiscal Year 2002-2003
Table of Contents
Introduction
Budget Message
Calendar 1
Millage Resolution 2-3
Budget Ordinance 4
Combined Summary of all Funds, Revenues and Expenditures 5
Combined Summary of Expenditures by Department 6
Total Revenues and Expenditures by Fund Type—Graph 7
Organizational Charts 8-16
General fund revenue and Expenditures— Graph 17
"Where Your Tax Dollar Goes"—Graph 18
Description of General Fund 19
Millage Composition Graph 20
Millage History Graph 21
Combined Summary of Revenues and Expenditures General Fund 22
Summary of General Fund Revenues 23-24
Summary of General Fund Expenditures by Division 25
Summary of Special Revenue Funds 26
Summary of Enterprise Funds 27
Summary of Internal Service Funds 28
Summary of Trust and Agency Funds 29
Governing Body
Summary of Governing Body 30
City Commission 31-32
City Administration
Summary of City Administration 34
City Clerk 35-36
City Manager 37-38
Finance 39-40
Human Resources 41-42
Legal Counsel 43-44
General Government
Summary of General Government 46
General Government Non-Departmental 47-48
Beautification 49-50
Convention Development Tax 51-52
Debt Service 53-54
Capital Improvement Fund 55-56
Half Cent Discretionary Sales Tax Fund 57-58
Planning, Zoning and Building
Summary of Planning, Zoning and Building 60
Planning and Zoning 61-62
Community Development Block Grant 63-65
Building 66-67
Tree Protection 98-69
Public Safety
Summary of Public Safety 70
Police 71
Administration 72
Patrol 73
Detectives 74
Dispatch 75
Animal Control 76
Police School Guards 77
Police Grants 78-80
Police Trust Fund 81-82
Fire Department 83
Summary of Fire Department 84
Fire Administration 85
Fire Rescue 86
Lifeguards 87
Code Enforcement 88-89
Parks and Recreation
Summary of Parks and Recreation 90-91
Location of City Parks 92
Parks Administration 93
Park Activities 94
Park Maintenance 95-96
First Night Special Event 97-98
Jacksonville Community Foundation Grant 99
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 113-115
Fleet Maintenance 116-117
Public Utilities
Summary of Public Utilities 118
Water Utility Fund 119-120
Atlantic Beach Division 121
Buccaneer Division 122
Water Production 123
Water Distribution 124
Administrative 125
Sewer Utility Fund 126-127
Atlantic Beach Division 128
Buccaneer Division 129
Administration 130
Treatment Division 131
Sewer Collection 132
Pension Funds
Summary of Pension Funds 134-135
General Employee Pension 136
Police Employee Pension 137
Fire Employee Pension 138
Supplemental Information
DR-422 Certificate of Final Taxable Value 140
Schedule of Internal Fund Transfers 141
Diagram of Internal Fund Transfers 142
Schedule of Capital Outlay 143-146
Uniform Accounting System Manual Guidelines 147-152
Long Term Financial Plan 154-167
Glossary 168-172
Budget Message
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To: The Honorable Mayor and City Commissioners
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From: Jim Hanson, City Manager
Date: October 1, 2002
On behalf of all the City staff that have worked to prepare this document, I
am pleased to present the Annual Operating Budget for the City of Atlantic
Beach for Fiscal Year 2002-03.
This budget is balanced, provides for the continuation of services at
existing or improved levels and projects remaining balances for each of the This budget is balanced,
major operating funds at the end of the year to meet or exceed the provides for existing or
Commission established contingency level of 25% improved levels of
service, and projects
Many of the highlights in this budget are a direct result of the goals funds to meet the
established by the City Commission in the Strategic Planning meetings Commission's 25%
held in April 2002, or from previous Strategic Planning sessions. The contingency level
current Strategic Priorities with significant fmancial impact are as follows:
1. Storm Water Master Plan; Consultants working for the City have A Storm Water Master
completed a new Storm Water Master Plan for Atlantic Beach Plan was presented to
which identifies major flooding areas, prioritizes the needed the Commission in
improvements over the next ten years and provides cost estimates September. How to pay
for each project. As directed by the Commission, staff will begin for the projects will be
negotiations with property owners for the acquisition of several determined in the
parcels needed for the highest priority projects. Funds for these are future.
available in the General Fund. How to fund future work will be
decided later. A new maintenance program has been implemented
for the City's storm water system. The City's $3.00 per month
storm water fee only pays about one third of the operational and
debt service cost for storm water, and new capital projects are
needed to alleviate flooding problems that have existed for many
years. An increase of$1.00/month is included in this budget.
2. Core City Project; Construction of the long awaited Core City Construction of the
Water, Sewer and Drainage Project is well under way with the long awaited Core City
completion of the Sherry Drive portion. In recent months, the Project is well
second and final stage of the improvements for the area has begun. underway.
I
The bids came in within the budget established by the
Commission in previous years and a contingency is in place to
cover any unforeseen cost. This second phase of construction is
scheduled to be complete in December of 2003.
3. Mayport Road Improvements; The City's plan for improvements
along the Mayport Road corridor includes changes in the zoning
designations, a zoning overlay and landscaping enhancements. The
portion that will affect the City's budget in the future is the
construction of raised medians to improve traffic safety. Grant
funding will be sought for this project. No local matching funds
have yet been budgeted. A design project funded by the
Metropolitan Planning Organization is ongoing to determine the
layout and probable cost through the entire Mayport corridor in
Atlantic Beach and Jacksonville. Estimates made earlier in the year
for a grant application listed the construction cost for the medians
alone (without landscaping) at over a million dollars. Most of the
medians will be outside of Atlantic Beach's limits and grant funds
to defray some of the construction costs are anticipated. No
estimate of the cost to Atlantic Beach is yet available.
4. Review of the Water/Sewer Rate Structure; A rate consultant is
preparing options for the Commission to consider revising the
water and sewer rate structures with several goals in mind. These
include implementation of a water conserving rate structure that is
acceptable to the Water Management District, options on how to
pass along the new 5% franchise fee charged on out of City water
and sewer sales by Jacksonville, and a simplification of the rate
structure which will bring it more in line with other neighboring
utilities. The goal for the consultant is to provide options that are
"revenue neutral" for the City. After a new rate structure can be
determined, the Commission should then discuss whether or not to
increase the rate to provide for inflationary increases that have
occurred in costs over the last year.
5. Evaluation of Fees; A major goal of the Commission from last If the City's fees and
years' Strategic Plan was to implement a yearly review of the rates are evaluated each
sufficiency of current rates to determine if each is providing year, then minor
adequate funds to pay for the services upon which the fee is based. adjustments can be
By evaluating them yearly, minor adjustments can be made without made without the need
the large increases needed on a less frequent basis. During this for large increases on a
budget review process we discussed water and sewer rates, storm less frequent basis.
water fees and charges for building and permit reviews.
II
6. Health Insurance; During the current fiscal year, the City's health
insurance costs have increased by over $400,000 per year. While
Atlantic Beach had average experience with low premiums for
several years, during calendar year 2000 the claim history increased
and resulted in a major increase in cost beginning 10/1/01. Efforts
to combine groups with other area cities haven't proven fruitful,
and the FY-03 budget absorbs the full increase in health costs.
Other categories of insurance are also rising, some due to new state
mandates and others dues to national trends.
7. Utility Services Cooperation; Cooperation between the three Increased cooperation
beaches Cities has never been better resulting in joint projects in in water and sewer
many areas. Increased cooperation in our water and sewer systems systems can result in
can result in reduced costs and other benefits for each of the Cities. reduced costs and other
benefits for all three-
beach cities.
Personnel and Salaries;
Raises of approximately 4% are included in the budget. The pay scales Included in this budget
will be increased by 3% per consultant's recommendations and employees is a 4% of mid point
will receive 4% of the midpoint of their payscale. These raises will keep raise for all employees.
the newly adopted pay system in tact and keep from creating pay
compression which was a problem until the new system was adopted
earlier this fiscal year. The total number of employees included in the
Ibudget is 151 compared with 152 in the FY 01-02 budget. This budget
reflects the reduction of one detective position in the police department.
This has been left open for some time due to vacancies and has been
determined to be unnecessary.
Citywide Radio System;
Atlantic Beach has for many years been integrated with the City of
Jacksonville radio system. It has been less expensive than operating a
separate system and provides for coordination between agencies. As a
mg result of Federal regulations concerning bandwidth available, Jacksonville
will be changing out their radio system to a different frequency in the next
year. Atlantic Beach will be required to change out our radios at the same
time. The cost of all City departments totals $337,000. Of that amount,
slightly over $216,000 is for Police Department radios almost all of which
will be paid either through a grant or special police trust funds that have
accumulated. The balance of approximately $121,000 has been spread
between the operating funds for other departments.
HI
Maintenance City Facilities;
Over the last three years, the strategic planning goals set by the City
Commission have stressed improved maintenance of City facilities. Areas The Strategic Planning
of particular focus include the Storm Water system, lawn and landscape goals set by the City
maintenance for City parks and public right-of-ways, and painting of City Commission have stressed
buildings. The City has also taken on the burden of maintenance for improved maintenance of
City facilities,and the City
several new facilities including Tide Views and Dutton Parks, the newly has taken on
renovated Town Center area and, most recently, several landscaped areas maintenance for several
adjacent to the Flyover ramp at the Atlantic Boulevard/Mayport Road new facilities over the
interchange. The additional cost for the Flyover areas is included in the last couple of years.
budget at $36,000 per year. We expect to receive reimbursement from
Neptune Beach for portions of the landscaping in their city limits of
approximately$18,000 per year.
Half-Cent Sales Tax Fund;
The increased cost of maintenance over the last three years, coupled with
some other major cost increases for health insurance, have taken away the
ability to pay for a number of capital projects out of General Fund
revenues. This in turn has caused for the shifting of resources from some
other funds. The Half-Cent Sales Tax Fund is a good resource for several
capital projects. About $500,000 is available in that fund each year for
capital projects. Projects budgeted this year include Dutton Island Phase
III, Dewees/Coquina Streets paving and drainage, Church Street I
construction, Post Office improvements and extension of Town Center for
a second block of Ocean Avenue. A substantial balance has been left for
storm water projects.
Telecommunications Service Tax;
In the last year, revenues from the Telecommunications Service Tax have
exceeded our budget estimates by $282,000. The Florida A rate reduction in the
Telecommunications Tax Simplification law turned the collection of 3.11 telecommunications tax
communication charges and fees over to the state allowing for central is included in this
reporting and monitoring of the.industry. Now that the state has begun to budget.
collect the fees, our share of the revenue is more than anticipated. This is
because the estimates used to calculate the revenue neutral rate did not
have a sufficient growth factor for upcoming years and, in Atlantic Beach's
case, only basic phone services were being taxed. The new state rate
covers all services and has a much larger base. While Atlantic Beach
lowered the City's rate from 10% to 6.52%, the increase in the base was
larger than anticipated. The law requires us to lower our rate so that we do
not collect more than a ten percent over the previous year with a reasonable
growth factor. Effective January 01, 2003, the rate will again be reduced
IV
one more time to 5.22%.
Police Department;
Many improvements in technology for the Police Department have either Through careful
been funded in the past year budget or are included for 02-03. A new planning for new
records management program has been implemented and wireless technology,Atlantic
connections with the Jacksonville system are being installed in our police Beach police officers
cars. Most police cars are now equipped with radar and video cameras and are now some of the
police officers have been issued the new non-lethal Taser guns. Through best equipped anywhere.
careful planning for new technology, Atlantic Beach police officers are
now some of the best equipped anywhere.
Recreation;
A number of major projects are ongoing in recreation and are included in
the FY 02/03 budget. The Adele Grage Center is being reconstructed with
an expected ribbon-cutting date in December of this year. Private funds
have played a significant role in financing this project. The Dutton Island
Park is now open to the public and the construction of a fishing pier has
begun. Also, a grant application has been submitted to the Florida Inland
Navigation District for Phase III development on the island, which will
include additional pavilions, boardwalks, and other public facilities. The
Cultural Arts and Recreation Boards have been consolidated into a new
Committee that will focus more directly on the provision of activities and
events for the citizens of Atlantic Beach.
General Fund Debt;
This budget also includes a plan to pay off the City's remaining General This budget also
Fund debt early. Savings are possible because the current interest received includes a plan to pay
on City investments is significantly lower than the interest rate on the off the City's remaining
outstanding bonds. This action will require the use of $370,000 of the General Fund debt
General Fund balance but will save the City about $40,000 over the early.
remaining three years of the issue. This in turn benefits the 10-year long-
term financial projection.
Water and Sewer,
When the Sewer Master Plan was delivered in November of 2000, the
Commission budgeted for several of the most needed projects. Many have
now been completed and several more are under construction. A Water
Master Plan was completed in September of 2001 and several of the
recommended projects were funded in the City's FY 01-02 budget.
Funding was available for the first projects from the Water and Sewer Fund
V
balances, which are being drawn down to the 25% contingency level, set
by the Commission. The projected costs for the remaining projects in the
10-year capital plans amount to more than the current rates, with minor
adjustments for inflation can accommodate. The result may be that the
City cannot upgrade the systems as quickly as desired. However, both
water and sewer systems meet all environmental standards and provide a
high level of service to our customers.
Conclusion;
The City of Atlantic Beach remains in excellent financial condition. The City of Atlantic
Maintenance levels of existing facilities have increased over the last three Beach remains in
years and several new areas of responsibility have been added into excellent financial
operational budgets. Long term planning has been completed for the condition.
water, sewer, storm water and road systems. The Core City storm water,
water and sewer project that has been in various stages of design for The City is making
several years is now under construction and fully budgeted. The City is improvements in areas
tackling other problems that have existed for many years. that have been known to
be problems for many
The City's excellent financial condition has allowed these improvements to years and will now have
be made. However, the City can only fund so much. The community will to decide how quickly to
now have to decide how quickly to proceed with additional investments proceed with additional
balancing the need to do the work with the willingness to pay for it. The investments.
new half-cent sales tax can provide an important source for funding these
projects. The balances held in several funds above the contingency level Whatever the rate of
can still provide an additional source of funding. Other alternates area also progress, the quality of
available. Whatever the rate of progress we choose for new projects, we life in Atlantic Beach is
must keep in mind that they only add to a great quality of life in Atlantic getting better each year.
Beach that is getting better every year.
Respectfully submitted,
un Hanson
City Manager
VI
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City of Atlantic Beach
Budget Calendar
Fiscal Year 2002-2003
Date Required Action Responsibility
April 29 to Preparation of budget requests on-line, current year budget Department Heads
May 29 review.
May 29 Submit Detail Budget Requests on-line and submit Department Heads
program description pages -
i
May 29 to Review of on-line requests, Meetings with Department Department Heads
June 17 Heads for explanations and justifications. Program pages Finance Director
are also to be included in discussions. City Manager
June 17 to Preparation of Proposed Budget Department Heads
July 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 Commission to adopt proposed millage rate and City Commission
23 schedule a public 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 4t).
August 5 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 12 to City Commission Workshops to review Proposed Budget Department Heads
August 26 are scheduled for August 12th, 19th, and 26th at 5:OOp.m Finance Director
City Manager
City Commission
August 26 to Advertise in newspaper for public hearing on adoption of Finance Director
September 10 Tentative Budget and Proposed Millage(The property City Clerk
appraiser will also notify property owners). Property Appraiser
September 16 Hold Public Hearing to adopt the Tentative Budget and City Commission
Millage (F.S. 200.065).
September 20 Publish TRIM notice in public newspaper Finance Director
September 23 Final Hearing to approve Budget and Millage Rate City Commission
1
RESOLUTION NO. 0249
A RESOLUTION OF 1HE CITY OF ATLANTIC BEACH,
FLORIDA LEVYING THE AD VALOREM PROPERTY
TAX MILLAGE RATE FOR MUNICIPAL PURPOSES ON
ALL TAXABLE PROPERTY WITHIN THE CITY FOR TIE
FISCAL YEAR BEGINNING OCTOBER 1, 2002 AND
ENDING SEPTEMBER 30, 2003; 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 village 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, 2002 and ending September 30, 2003; 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 1,2002 and ending September 30, 2003,based on a millage rate of
3.1721 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, 2002 and ending September 30, 2003, is hereby set at the rate of
3.1721 mills.
2. The percentage by which this millage rate to be levied exceeds the rolled-back
rate of 2.8783 is 10.21.
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 23'1 day of September 2002.
2
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JohnNT est:
Mayo, t rest g Officer
Appro ed as to form and correctness:
Aran C.Juin, Esquire
City Attofney
ATTEST:
if*ILUU-0-1A-
Maureen King,
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 Beach, Florida,
WA thea day of Siii ,v
/
City clerk
3
ORDINANCE NO. 20-02-55
AN ORDINANCE ADOPTING THE FINAL BUDGET FOR
THE CITY OF ATLANTIC BEACH, FLORIDA FOR
FISCAL YEAR BEGINNING OCTOBER 1, 2002 AND
ENDING SEPTEMBER 30,2003.
WHEREAS,the City Commission of the City of Atlantic Beach, Florida,on September
16, 2002, 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,
2002 and ending September 30, 2003 in the amount of$22,670,810.
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 2002/2003 budget be adopted, and
2. This ordinance shall take effect immediately upon its adoption.
Passed by the City Commission on first reading this I( day of September 2002.
P •• • Iy the City Commission on second and final reading this A3 day of
Ser t -r 2002.
Alb
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Joh ���1 �� • •erve
May►''1 'ding Officer iApp ved as to orm and correctness:
•
ez______.
n C. Jesse , squire
City Attq
ATTEST:
-1:6
ifiCeitLue.t.44A__--
Maureen King,
.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 Cit of Atlantic Beach, Florida4
14;44 the ot/� y of \<i ,,,,, ti.)
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City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Summary of all Funds
Actual Actual Estimate Budget Increase ,
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Cash Forward 32,812,137 30,052,691 30,356,028 21,445,668 (8,910,360) 1
Revenues
General Fund 6,386,797 6,815,032 7,104,479 7,462,803 358,324
Special Revenue Funds 726,249 1,420,421 1,358,678 1,487,491 128,813
Debt Service Fund 229,344 223,554 221,863 497,679 275,816
Capital Project Fund 653,500 80,876 888,956 0 (888,956)
Enterprise Funds 7,947,738 8,649,398 9,012,043 8,658,583 (353,460)
Internal Service Funds 1,659,604 1,879,603 2,132,437 2,285,300 152,863
Trust and Agency Funds 1,206,167 587,996 1,182,880 1,136,747 (46,133)
Total Reveunes 18,809,399 19,656,880 21,901,336 21,528,603 (372,733)
Other Financing Sources 96,302 481,833 0 0 0
Total Resources 51,717,838 50,191,404 52,257,364 42,974,271 (9,283,093)
Expenditures
General Fund 6,028,315 6,231,671 7,426,844 7,739,029 312,185
Special Revenue Funds 716,451 574,497 2,529,532 1,404,598 (1,124,934) ,
Debt Service Fund 232,579 220,276 220,363 546,180 325,817
Capital Project Fund 628,438 136,980 1,356,079 0 (1,356,079)
Enterprise Funds 9,502,353 9,756,738 16,427,887 9,971,458 (6,456,429)
Internal Service Funds 1,648,498 1,901,540 2,089,814 2,285,300 195,486 ,
Trust and Agency Funds 2,171,866 615,604 761,177 724,245 (36,932)
DIVISION TOTALS 20,928,500 19,437,306 30,811,696 22,670,810 (8,140,886)
i
Other Financing Uses 736,647 398,070 0 0 0
,
Cash Reserves 30,052,691 30,356,028 21,445,668 20,303,461 (1,142,207)
Total Expenses and Cash 51,717,838 50,191,404 52,257,364 42,974,271 (9,283,093) 1
Resource Allocation
Personal Services 5,532,329 5,809,257 6,783,348 7,541,750 758,402 I
Operating Expenses 8,367,219 7,288,103 8,029,501 8,573,557 544,056
Capital Outlay 3,806,108 3,483,700 11,352,173 2,830,189 (8,521,984)
Debt Service 1,905,798 1,826,026 1,903,401 2,228,568 325,167 ;
Transfers 1,317,046 1,030,220 2,743,273 1,496,746 (1,246,527) '
Total 20,928,500 19,437,306 30,811,696 22,670,810 (8,140,886)
5
Summary of All Departments
Combined Summary of Expenses
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Expenses:
Governing Body 22,635 45,221 40,975 42,929 1,954
City Administration 1,256,600 1,543,075 1,781,597 1,936,925 155,328
General Government 1,750,395 910,271 3,269,900 1,298,907 (1,970,993)
Planning and Building 341,577 684,208 624,778 622,697 (2,081)
Public Safety 3,464,854 3,449,731 4,066,020 4,564,210 498,190
Parks and Recreation 470,117 1,032,221 873,470 1,000,829 127,359
Public Works 4,876,808 4,671,253 10,646,115 4,653,081 (5,993,034)
Public Utilities 6,639,495 6,623,548 8,933,985 7,535,571 (1,398,414)
Pension 2,105,004 477,778 574,856 593,461 18,605
Total Expenses 20,927,485 19,437,306 30,811,696 22,248,610 (8,563,086)
Resource Allocation:
Personal Services 5,532,329 5,809,257 6,783,348 7,541,750 758,402
Operating Expenses 8,367,219 7,288,103 8,029,501 8,573,557 544,056
Capital Outlay 3,806,108 3,483,700 11,352,173 2,407,989 (8,944,184)
Debt Service 1,905,798 1,826,026 1,903,401 2,228,568 325,167
Transfers 1,316,031 1,030,220 2,743,273 1,496,746 (1,246,527)
Total Resource Allocation: 20,927,485 19,437,306 30,811,696 22,248,610 (8,563,086)
Summary of Authorized Positions
2001-2002 2002-2003
Department
Governing Body 5.00 5.00
City Administration 24.00 24.00
General Government 0.00 0.00
Planning and Building 6.00 6.00
Public Safety 62.00 61.00
Parks and Recreation 12.00 12.00
Public Works 19.00 19.00
Public Utilities 24.00 24.00
Pension
152.00 151.00
6
City of Atlantic Beach Revenues
FY-2003 Operating Budget
Trust and Agency Funds
5.3%
General Fund
34.7%
Enterprise Funds
40.2%
Special Revenue Funds
6.9%
Debt Service Fund Internal Service Funds
2.3% 10.6%
City of Atlantic Beach Expenditures
FY-2003 Operating Budget
General Fund
Special Revenue Funds 34.1%
6.2%
Internal Service Funds
10.1%
Debt Service Fund Trust and Agency Funds
2.4% 3.2%
Enterprise Funds
44.0%
7
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
JUDICIAL LEGISLATIVE EXECUTIVE
BRANCH BRANCH BRANCH
VOTERS
CITY
COMMISSION
1
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 MANAGER (Contracted)
SECRETARY ADMINISTRATIVE
ASSISTANT
SECRETARY/ RECEPTIONIST
RECORDS CLERK
BOARD LIAISON
PART TIME
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PUBLIC SAFETY DEPARTMENT
PUBLIC SAFETY
DIRECTOR
LIFEGUARD DEPUTY POLICE FIRE CODE ENFORCEMENT
CAPTAINS CHIEF (Contracted) OFFICER
PART TIME(2.0)
1
LIFEGUARD
LIEUTENANTS
PART TIME(4.0)
1
LIFEGUARDS
PART TIME(12.0)
ADMINISTRATIVE LIEUTENANTS LCOMMUNICATIONS ANIMAL CONTROL
ASSISTANT (2.0) SUPERVISOR OFFICERS
(2.0)
RECORD SPECIALISTS/ SERGEANTS LEMERGENCY
CLERKS (4.0) COMMUNICATION
(3.0) OFFICERS
(5.0)
PATROL OFFICERS
SCHOOL CROSSING (17,0) 1.__
GUARDS
PART TIME(3.0)
DETECTIVES
(2.0)
8
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PUBLIC WORKS DEPARTMENT
PUBLIC WORKS
DIRECTOR
ADMINISTRATIVE STREETS & MAINTENANCE PUBLIC WORKS TECHNICAL
ASSISTANT DIVISION DIRECTOR INSPECTOR DESIGNER
J DISPATCHER CREW
CHIEF
tCLERK I HEAVY EQUIPMENT
PART TIME OPERATORS (3.0)
HMECHANIC
GENL. MAINTENANCE
WORKERS
(6.0)
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PUBLIC UTILITIES DEPARTMENT
PUBLIC UTILITIES
DIRECTOR
UTILITY PLANT UTILITY PLANT
DIVISION DIRECTOR DIVISION DIRECTOR
CROSS CONNECTION UTIL. COLL./DISTRIB.
ADMIN./GIS TECHNICIAN SUPERVISOR
WATER PLANT HEAVY EQUIPMENT
WASTEWATER/WATER UTIL. COLL./DISTRIB. SUPERINTENDENT OPERATOR
OPERATORS OPERATORS
(3.0) (6.0)
WASTEWATER/WATER HEAVY EQUIPMENT
OPERATORS OPERATOR
(5.0) PART TIME
WASTEWATER/WATER LABORATORY
OPERATOR TECHNICIAN
PART TIME PART TIME
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
FINANCE DEPARTMENT
FINANCE
DIRECTOR
COMPUTER NETWORK DEPUTY FINANCE CUSTOMER SERVICE UTILITY BILLING
ADMINISTRATOR DIRECTOR SUPERVISOR SUPERVISOR
PURCHASING ACCOUNTANT ACCOUNTS PAYABLE UTILITY
AGENT CLERK SPECIALIST
COMPUTER METER CUSTOMER
NETWORK READERS SERVICES •
TECHNICIAN (2.0) REPRESENTATIVES
(2.0)
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
BUILDING DEPARTMENT
BUILDING
OFFICIAL
DEPUTY BUILDING PERMITS CLERK PAINTER II
OFFICIAL (0.5)
1
PAINTER I
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)
General Fund Revenues
Taxes
45.5%
Licenses and Permits
3.7%
Fines::::es
Interfund
10.0%
Miscellaneous Revenues
Intergovernmental Revenues 2.8%
34.3% Charges for Services
1.7%
General Fund Expenditures
Police
4116% Code Enforcement
0.8%
Building
4.4%
Planning and Zoning
1.7%
City Clerk
3.3%
_Legal Council
1.6%
City Commission
06% General Government
9.0%
Fire
13.6%
Parks and Recreation
12.9%
Streets and Roads
11.5%
17
City of Atlantic Beach
Office of the Property Appraiser Final 2002 Millages
Where Your Tax Dollar Goes
School Board
45.8%
Atlantic Beach
16.3%
Inland Navigation
0.2%
Water Management
2.4%
Duval County
35.4%
18
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.
19
Office of the Property Appraiser
Duval County Florida
Summary of 2002 Final Millages
Urban Duval Water Florida 2001
Service School County Management Inland Final
District District Board Government District Navigation Millages
Neptune Beach 2.9000 8.9200 6.8935 0.4620 0.0385 19.2140
Town of Baldwin 2.0000 8.9200 6.8935 0.4620 0.0385 18.3140
Atlantic Beach 3.1721 8.9200 6.8935 0.4620 0.0385 19.4861
Duval County 0.0000 8.9200 10.1842 0.4620 0.0385 19.6047
Jacksonville Beach 3.9071 8.9200 7.6835 0.4620 0.0385 21.0111
2002 Final Millages
25 - -
21.0111
zo 19.2140 19.4861 19.6047
18.3140 MIME
•
15 -
10
0 -
0 •
Neptune Beach Town of Baldwin Atlantic Beach Duval County Jacksonville Beach
2002 Final Millages for Beaches
5
4
3
2
1
0
Neptune Beach Atlantic Beach Jacksonville Beach
20
City of Atlantic Beach
Ten Year Operating Millage Comparison
1993 to 2002
Atlantic Jacksonville Neptune
Year Beach Beach Beach
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
1993 3.1721 3.3961 3.9900
5 '
4 '� II A II' IIII
3 I
[ Fri I
2 1
11111
I I Ii ,
I . I I I
1993 1994 1995 1996 1997 1998 1999 2000 2001 2002
• Atlantic Beach • Jax Beach • Neptune Beach
2'
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
General Fund
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Cash Forward 4,009,332 4,302,328 5,101,711 4,779,346 (322,365)
Revenues
Taxes 3,040,813 3,327,242 3,180,003 3,391,964 211,961
Licenses and Permits 231,357 259,805 288,136 273,100 (15,036)
' Intergovernmental Revenues 1,895,967 1,997,902 2,556,134 2,560,502 4,368
Charges for Services 107,154 111,083 106,680 125,069 18,389
Fines and Forfeitures 138,044 173,960 167,100 158,735 (8,365)
Miscellaneous 348,722 333,410 158,424 208,000 49,576
Interfund Transfers 624,740 611,630 648,002 745,433 97,431
Total Reveunes 6,386,797 6,815,032 7,104,479 7,462,803 358,324
Other Financing Sources 216,022
Total Resources 10,396,129 11,333,382 12,206,190 12,242,149 . 35,959
1 Expenditures
t
City Commission 22,635 45,221 40,975 42,929 1,954
Legal Council 55,752 109,568 114,500 121,318 6,818
' City Clerk 164,382 165,018 221,973 257,997 36,024
Planning and Zoning 94,879 93,678 138,512 134,483 (4,029)
i Building 167,146 250,982 309,705 339,888 30,183 ,
Code Enforcement 65,019 54,930 60,896 62,168 1,272
Police 2,350,253 2,357,635 2,710,725 3,141,141 430,416
Fire 935,004 908,713 1,040,715 1,054,517 13,802
Streets and Roads 1,011,728 727,238 772,102 891,032 118,930
Beautification 70,936 0 0 0 0
Parks and Recreation 431,947 968,964 873,470 1,000,829 127,359
General Government 658,634 549,724 1,143,271 692,727 (450,544)
DIVISION TOTALS 6,028,315 6,231,671 7,426,844 7,739,029 312,185
Other Financing Uses 65,486
j 1
Cash Reserves 4,302,328 5,101,711 4,779,346 4,503,120 (276,226)
Total Expenses and Cash 10,396,129 11,333,382 12,206,190 12,242,149 35,959
Resource Allocation
Personal Services 2,997,865 3,006,121 3,537,501 3,962,415 424,914
Operating Expenses 2,344,976 2,431,032 2,757,693 3,104,128 346,435
Capital Outlay 273,523 456,839 204,317 217,886 13,569
Debt Service
Transfers 411,951 337,679 927,333 454,600 (472,733)
Total 6,028,315 6,231,671 7,426,844 7,739,029 312,185
22
City of Atlantic Beach
Summary of Revenues
General Fund
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Taxes and Franchise Fees
• Real Estate Tax-Current 1,875,702 2,132,923 2,241,000 2,492,364 251,364
Real Estate Tax-Prior Year 748 1,466 900 1,500 600
Sub-Total Ad Valorem Taxes 1,876,450 2,134,389 2,241,900 2,493,864 251,964
•
i Electric Franchise Fees 498,681 520,399 515,000 520,000 5,000
Communication Franchise 17,005 20,593 19,733 (19,733)
Gas Franchise 512 1,100 1,100 0 '
Cable T.V. Franchise 69,806 65,225 18,470 (18,470)
Sub-Total Franchise Fees 585,492 606,729 554,303 521,100 (33,203)
Electric Public Service Tax 330,140 344,198 330,000 340,000 10,000
Communication Tax 203,206 189,140 18,000 (18,000)
Gas Tax 40,721 45,057 29,800 29,800 0
Fuel Oil Tax 165 194 200 200 0
' Sub-Total Utility Taxes 574,232 578,589 378,000 370,000 (8,000)
Penalties and Interest on Taxes 4,639 7,535 5,800 7,000 1,200
Total Taxes and Franchise Fees 3,040,813 3,327,242 3,180,003 3,391,964 211,961
Licenses and Permits
City Occupational Licenses 65,959 71,285 80,536 80,000 (536) 1
Building Permits 157,612 179,567 200,000 185,000 (15,000)
City Pet Licenses 3,216 3,383 2,300 2,500 200
' Other 4,570 5,570 5,300 5,600 300
1 Total Licenses and Permits 231,357 259,805 288,136 273,100 (15,036) '
Intergovernmental Revenues
Firefighter Supplemental
Grants 16,178 56,250 (56,250)
Sub-Total 16,178 0 56,250 0 (56,250)
2 Cent Cigarette Tax 16,155
State Revenue Sharing 280,261 284,952 280,000 307,716 27,716
Mobile Home License 2,591 7,184 7,000 7,200 200
Alcoholic Beverage Licenses 7,279 6,540 6,400 6,400 0
Half Cent Sales Tax 1,234,744 1,227,620 1,208,209 1,404,932 196,723
Communications Service Tax 618,000 425,000 (193,000)
Motor Fuel Tax Rebate 3,553 3,043 2,300 3,000 700
Duval.County/Port Authority 100,000 0
Neptune Beach 23,288 25,000 43,620 18,620
County Occupational Licenses 22,713 23,677 22,000 22,000 0
Duval County Shared Revenues 312,493 321,598 330,975 340,634 9,659
Sub-Total 1,879,789 1,997,902 2,499,884 2,560,502 60,618
1 Total Intergovernmental 1,895,967 1,997,902 2,556,134 2,560,502 4,368
23
City of Atlantic Beach
Summary of Revenues
General Fund
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Charges for Services
Radon Gas Fee 123 103 140 130 (10)
911 Interlocal Agreement 58,640 61,429 60,000 68,399 8,399
Public Safety Fee 1,122 1,111 900 800 (100)
Department of Transportation 39,000 39,000 39,000 49,000 10,000
i Reimb. of Fire Service Expenses 6,511 6,528 6,340 6,340 0
Animal Control Fees 1,758 2,912 300 400 100
Total Charges for Services 107,154 111,083 106,680 125,069 18,389
' Fines and Forfeitures
Fines and Forfeitures 125,345 160,555 150,000 150,000 0
Parking Tickets 6,324 3,570 2,300 3,535 1,235 1
' Violations of Ordinances 6,375 9,835 14,800 5,200 (9,600)
Total Fines and Forfeitures 138,044 173,960 167,100 158,735 -8,365 E
Miscellaneous Revenues '
' Interest Earnings 270,569 258,008 100,000 100,000 0
Special Assessments 65,000 65,000
Impact Fees 6,825 11,710 18,000 6,000 (12,000)
Property Loss Reimbursements 9,870 5,651 0
Surplus Property Sales 35,000 28,800 16,000 16,000 0 ,
Contributions and Sales 3,755 1,000 3,000 1,000 (2,000)
Other 22,703 28,241 21,424 20,000 (1,424) 1
Total Miscellaneous Revenues. 348,722 333,410 158,424 208,000 49,576 '
Interfund Transfers
From Water Utility 209,988 140,000 144,200 148,526 4,326 i
From Sewer Utility 207,389 260,000 267,800 275,834 8,034 l
From Sanitation Utility 206,980 200,000 206,000 212,180 6,180
From Convention Dev. Tax Fund 30,000 60,000 30,000
From Gas Tax Fund 48,893 48,893
Other 383 11,630 2 (2)
Total Interfund Transfers 624,740 611,630 648,002 745,433 97,431
Grand Total 6,386,797 6,815,032 7,104,479 7,462,803 358,324
f
24
City of Atlantic Beach
Summary of Expenditures by Division
General Fund
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
City Administration
City Commission 22,635 45,221 40,975 42,929 1,954
Legal Counsel 55,752 109,568 114,500 121,318 6,818
Total 78,387 154,789 155,475 164,247 8,772
Planning and Development
Planning and Zoning 94,879 93,678 138,512 134,483 -4,029
Code Enforcement 65,019 54,930 60,896 62,168 1,272
Building 167,146 250,982 309,705 339,888 30,183 I
Total 327,044 399,590 509,113 536,539 - 27,426
City Clerk 164,382 165,018 221,973 257,997 36,024
General Government 658,634 549,724 1,143,271 692,727 -450,544
Police Department
Administration 654,495 608,580 770,554 882,568 112,014
Patrol 1,234,060 1,228,158 1,427,533 1,682,358 254,826
Detective 186,988 211,524 220,058 187,376 -32,682
Dispatch 194,756 217,948 233,754 257,371 23,617
Animal Control 70,945 82,831 48,627 120,530 71,903
School Crossing Guards 9,009 8,594 10,200 10,938 738
Total 2,350,253 2,357,635 2,710,725 3,141,141 430,416
Fire
Administration 753,814 771,420 849,272 871,585 22,313
Control and Rescue 57,052 . 0 0 0 0
Lifeguards 124,138 137,293 191,443 182,932 -8,511
Total 935,004 908,713 1,040,715 1,054,517 13,802
Streets and Roads 1,011,728 727,238 772,102 891,032 118,930
Beautification 70,936 0 0 0 0
Parks and Recreation
Administration 118,421 133,626 150,256 169,802 19,546 ,
Maintenance and Improvements 247,491 780,333 659,699 699,616 39,917
Activities 66,035 55,005 63,515 131,411_ 67,896
Total 431,947 968,964 873,470 1,000,829 127,359
Grand Total 6,028,315 6,231,671 7,426,844 7,739,029 312,185
25
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Special Revenue Funds
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Cash Forward 1,385,460 1,420,997 2,227,369 1,056,515 (1,170,854)
Revenues
Community Dev. Block Grant 75,028 318,765 171,561 148,326 (23,235)
Convention Dev.Tax Fund 59,411 84,405 82,000 78,000 (4,000)
Better Jax Half Cent Sales Tax 0 349,221 494,402 565,000 70,598
Local Option Gas Tax Fund 562,113 569,193 516,780 517,565 785
Police Grant Funds 24,805 93,748 55,935 175,600 119,665
Tree Protection Fund 4,392 1,939 38,000 3,000 (35,000)
Jax Community Foundation Fund 500 3,150 0 0 0
Total Reveunes 726,249 1,420,421 1,358,678 1,487,491 128,813
Other Financing Sources 25,901 16,188 0 0 0
Total Resources 2,137,610 2,857,606 3,586,047 2,544,006 (1,042,041)
Expenditures
Community Dev. Block Grant 74,866 318,765 171,561 148,326 (23,235)
Convention Dev.Tax Fund 159,808 3,291 39,870 135,000 95,130
Better Jax Half Cent Sales Tax 0 0 510,317 347,200 (163,117)
Local Option Gas Tax Fund 391,205 177,774 1,735,421 598,472 (1,136,949)
Police Grant Funds 85,886 50,334 67,363 175,600 108,237
Tree Protection Fund 4,686 20,783 5,000 0 (5,000)
Jax Community Foundation Fund 0 3,550 0 0 0
•
DIVISION TOTALS 716,451 574,497 2,529,532 1,404,598 (1,124,934)
Other Financing Uses 162 55,740 0 0 0
Cash Reserves 1,420,997 2,227,369 1,056,515 1,139,408 82,893
Total Expenses and Cash 2,137,610 2,857,606 3,586,047 2,544,006 (1,042,041)
Resource Allocation
Personal Services 24,435 54,876 49,000 0 (49,000)
Operating Expenses 325,642 219,786 202,739 275,176 72,437
Capital Outlay 121,912 227,831 1,158,719 755,950 (402,769)
Debt Service
Transfers 244,462 72,004 1,119,074 373,472 (745,602)
Total 716,451 574,497 2,529,532 1,404,598 (1,124,934)
26
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Enterprise Funds
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Cash Forward 16,665,425 14,474,532 13,279,463 5,863,619 (7,415,844)
Revenues
Water Utility 2,372,533 2,332,209 2,380,573 2,460,164 79,591
Sewer Utility 3,679,306 4,474,784 4,042,425 3,926,176 (116,249)
Sanitation 1,197,289 1,202,829 1,197,714 1,233,285 35,571
Storm Water Utility 299,997 353,291 1,291,331 988,958 (302,373)
Utility Bond Construction 398,613 286,285 100,000 50,000 (50,000)
Total Reveunes 7,947,738 8,649,398 9,012,043 8,658,583 (353,460)
Other Financing Sources 151 220,251 0 0 0
Total Resources 24,613,314 23,344,181 22,291,506 14,522,202 (7,769,304)
Expenditures
Water Utility 2,514,559 2,260,731 2,876,929 3,272,719 345,790
Sewer Utility 4,124,936 4,362,817 6,057,056 4,312,852 (1,744,204)
Sanitation 1,092,421 1,108,380 1,180,993 1,232,018 51,025
Storm Water Utility 594,776 849,149 1,218,025 1,003,996 (214,029)
Utility Bond Construction 1,175,661 1,175,661 5,094,884 199,873 (4,895,011)
DIVISION TOTALS 9,502,353 9,756,738 16,427,887 9,971,458 (6,456,429)
Other Financing Uses 636,429 307,980 0 0 0
Cash Reserves 14,474,532 13,279,463 5,863,619 4,550,744 (1,312,875)
Total Expenses and Cash 24,613,314 23,344,181 22,291,506 14,522,202 (7,769,304)
Resource Allocation
Personal Services 1,038,309 1,127,460 1,349,696 1,601,710 252,014
Operating Expenses 3,366,410 3,949,961 4,284,095 4,393,107 109,012
Capital Outlay 2,769,907 2,473,567 8,493,058 1,657,713 (6,835,345)
Debt Service 1,673,219 1,605,750 1,683,038 1,682,388 (650)
Transfers 654,508 600,000 618,000 636,540 18,540
Total 9,502,353 9,756,738 16,427,887 9,971,458 (6,456,429)
27
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Internal Service Funds
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
I '
Cash Forward 44,846 48,694 56,128 98,751 42,623
Revenues
City Manager 215,315 250,629 270,769 278,912 8,143
Finance and Accounting 702,672 867,671 1,027,371 1,109,014 81,643
Public Works Administration 374,043 388,851 416,840 474,721 57,881
Fleet Maintenance 245,988 223,428 237,728 252,969 15,241
Human Resources 121,586 149,024 179,729 169,684 (10,045)
Total Reveunes 1,659,604 1,879,603 2,132,437 2,285,300 152,863
Other Financing Sources 24,916 29,371 0 0 0
Total Resources 1,729,366 1,957,668 2,188,565 2,384,051 195,486
Expenditures
City Manager 228,266 239,172 256,557 278,912 22,355 '
Finance and Accounting 686,047 877,788 1,026,978 1,109,014 82,036
Public Works Administration 376,689 409,622 406,962 474,721 67,759 1
Fleet Maintenance 235,343 223,429 237,728 252,969 15,241 1
Human Resources 122,153 151,529 161,589 169,684 8,095 1
DIVISION TOTALS 1,648,498 1,901,540 2,089,814 2,285,300 195,486
Other Financing Uses 32,174 0 0 0 0
Cash Reserves 48,694 56,128 98,751 98,751 0
Total Expenses and Cash 1,729,366 1,957,668 2,188,565 2,384,051 195,486
Resource Allocation
Personal Services 1,085,433 1,223,789 1,366,566 1,483,710 117,144
Operating Expenses 551,742 536,644 640,473 693,950 53,477
Capital Outlay 11,323 141,107 82,775 107,640 24,865 '
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total 1,648,498 1,901,540 2,089,814 2,285,300 195,486 1
28
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Trust and Agency Funds
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Cash Forward 10,109,148 9,143,648 9,103,102 9,524,805 421,703 1
Revenues
General Employee Pension 559,234 260,847 608,070 635,106 27,036
Police Employee Pension 444,932 222,974 464,312 465,991 1,679
Fire Employee Pension 128,081 0 0 0 0
Police Trust Fund 37,177 80,311 110,498 35,650 (74,848)
First Night Special Event Fund 36,743 23,864 0 0 0
Total Reveunes 1,206,167 587,996 1,182,880 1,136,747 (46,133)
Other Financing Sources 2,594 0 0 0 0
Total Resources 11,317,909 9,731,644 10,285,982 10,661,552 375,570
i
Expenditures
1
General Employee Pension 233,352 267,880 324,528 333,438 8,910
Police Employee Pension 208,726 209,898 250,328 260,023 9,695
Fire Employee Pension 1,662,926 0 0 0 0
Police Trust Fund 28,692 78,119 186,321 130,784 (55,537)
First Night Special Event Fund 38,170 59,707 0 0 0
DIVISION TOTALS 2,171,866 615,604 761,177 724,245 (36,932)
Other Financing Uses 2,395 12,938 0 0 0 1
Cash Reserves 9,143,648 9,103,102 9,524,805 9,937,307 412,502
Total Expenses and Cash 11,317,909 9,731,644 10,285,982 10,661,552 375,570
Resource Allocation
Personal Services 386,287 397,011 480,585 493,915 13,330
Operating Expenses 1,778,449 150,680 144,501 107,196 (37,305)
Capital Outlay 1,005 47,376 57,225 91,000 33,775
Debt Service
Transfers 6,125 20,537 78,866 32,134 (46,732)
Total 2,171,866 615,604 761,177 724,245 (36,932)
29
Governing Body
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
MRevenues:
General Fund Resources 22,635 45,221 40,975 42,929 1,954
Total Revenues 22,635 45,221 40,975 42,929 1,954
Expenses:
City Commission 22,635 45,221 40,975 42,929 1,954
Total Expenses 22,635 45,221 40,975 42,929 1,954
Resource Allocation:
Personal Services 19,208 37,730 36,765 36,829 64
Operating Expenses 3,427 7,491 4,210 6,100 1,890
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resource Allocation: 22,635 45,221 40,975 42,929 1,954
Summary of Authorized Positions
2001-2002 2002-2003
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
I
0
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.
Workload Data
Activity Est. FY-02 FY-01
City Commission Meetings and Workshops 38 34
31
Governing Body
City Commission
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 17,744 34,869 34,000 34,000 0
Overtime
Special Pay
Sub-Total 17,744 34,869 34,000 34,000 0
Benefits
FICA 1,357 2,668 2,601 2,601 0
Pension
Health and Life Insurance
Worker and Unemploy Comp 107 193 164 228 64
Sub-Total 1,464 2,861 2,765 2,829 64
Total Wages and Benefits 19,208 37,730 36,765 36,829 64
OPERATING EXPENSES
Professional Services 10 (10)
Contract Services
Local Travel 300 500 200
Communications
Postage 33 12 100 100 0
Utilities 200 (200)
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing 651 400 700 300
Advertising and Promotions
Other Current Charges 177 2,182 500 500 0
Office Supplies 80 300 300 0
Operating Supplies
544 1,895 400 1,000 600
Books,Training,Memberships 2,673 2,671 2,000 3,000 1,000
Internal Service Charges
Total Operating Expenses 3,427 7,491 4,210 6,100 1,890
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 22,635 45,221 40,975 42,929 1,954
32
,
33
City Administration
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Revenues:
General Fund Resources 220,134 274,586 336,473 379,315 42,842
Internal Service Charges 1,027,395 1,111,528 1,298,178 1,557,610 259,432
Transfers 10,694 155,796 178,805 0 (178,805)
Total Revenues 1,258,223 1,541,910 1,813,456 1,936,925 123,469
Expenses:
City Clerk 164,382 165,018 221,973 257,997 36,024
City Manager 228,266 239,172 256,557 278,912 22,355
Finance and Accounting 686,047 877,788 1,026,978 1,109,014 82,036
Human Resources 122,153 151,529 161,589 169,684 8,095
Legal Counsel 55,752 109,568 114,500 121,318 6,818
Total Expenses 1,256,600 1,543,075 1,781,597 1,936,925 155,328
Resource Allocation:
Personal Services 909,788 1,034,339 1,203,117 1,291,594 88,477
Operating Expenses 337,557 369,105 500,480 572,791 72,311
Capital Outlay 9,255 139,631 78,000 72,540 (5,460)
Transfers
Total Resource Allocation: 1,256,600 1,543,075 1,781,597 1,936,925 155,328
Summary of Authorized Positions
2001-2002 2002-2003
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 1 1
Board Liaison-(Part Time) 1 1
4 4
Finance
Finance Director 1 1
Deputy Finance Director 1 1
Accountant 1 1
Purchasing Agent 1 1
Utility Billing Supervisor 1 1
Utility Specialist1 1
Accounts Payable Clerk 1 1
Customer Service Super. 1 1
Customer Service Rep. 2 2
Meter Reader 2 2
Computer Network Administrator 1 1
Computer Network Technician 1 1
14 14
Human Resources
Human Resources Director 1 1
• Human Resources Assistant 1 1
2 2
Legal Counsel
City Attorney 1 1
Total 24 24 34
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 document imaging in accordance with the City Commission's strategic
planning and the City Manager's Strategic Action Plan
• Continue to reduce the volume of obsolete records by purging/destroying
documents that have met state retention requirements
• Continue to upgrade and improve records research and retrieval system
Issues,Trends and Highlights:
The following documents now on compact disc:
• Minutes of the meetings of the City Commission, Advisory Planning Board,
Board of Adjustment, Community Development Board, Code Enforcement
Board, and Tree Conservation Board from day one through 2001 or until boards
were dissolved
• Ordinances and Resolutions from day one through 2001
• Budgets 1958-2002
• Bid files 1998-2000
• Approx. 4,000 Building Plans
Shredded approximately 200 cubic feet of documents which had met state retention
requirements
Workload Data
Activity FY-02 (Est) FY-01 FY-00
Meetings attended 35 50 49
Lien Letters prepared 644 550 541
Occupational Licenses (new) 185 210 198
Occupational Licenses (renewed) 728 750 730
35
City Administration
City Clerk
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 85,396 84,566 92,434 97,581 5,147
Overtime 613 305 200 500 300 '
Special Pay 826 6,541 6,200 5,200 (1,000)
Sub-Total 86,835 91,412 98,834 103,281 4,447
i Benefits
FICA 6,614 6,974 7,561 7,901 340
Pension 9,916 9,876 9,957 11,074 1,117
Health and Life Insurance 6,970 8,446 19,173 13,528 (5,645)
Worker and Unemploy Comp 332 863 451 523 72
Sub-Total 23,832 26,159 37,142 33,026 . (4,116) ,
Total Wages and Benefits 110,667 117,571 135,976 136,307 331
OPERATING EXPENSES
Professional Services 302 57 (57)
Contract Services 6,573 1,060 8,500 1,800 (6,700)
Local Travel 21 100 100 0
Communications 1,657 1,835 1,700 1,700 0
Postage 3,551 3,804 4,200 10,970 6,770
Utilities
Rentals and Leases 180 400 (400)
Insurance
Repairs and Maintenance 4,121 3,234 3,560 4,827 1,267
Printing and Publishing 9,803 11,553 46,033 74,060 28,027
Advertising and Promotions
Other Current Charges 120 803 500 500 0
Office Supplies 1,092 633 500 500 0
Operating Supplies 5,308 2,162 1,000 1,300 300
Books,Training,Memberships 1,472 1,605 2,000 3,230 1,230
Internal Service Charges 14,844 16,205 17,447 21,503 4,056
Total Operating Expenses 48,742 43,196 85,997 120,490 34,493
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 4,973 4,251 1,200 1,200
Total Capital Outlay4,973 4,251 0 1,200 1,200
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
I To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS164,382 165,018 221,973 257,997 36,024
36
City Manager
Code: 510-1002-512
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
•
37
City Administration
City Manager
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 143,368 153,110 152,000 159,090 7,090
Overtime 172 100 200 100
Special Pay- 10,034 11,761 11,540 12,192 652
Sub-Total 153,402 165,043 163,640 171,482 7,842
Benefits
FICA 11,688 11,589 12,520 13,118 598
Pension 15,159 15,530 16,175 14,926 (1,249)
Health and Life Insurance 13,065 12,926 25,812 31,187 5,375
Worker and Unemploy Comp 575 693 695 852 157
Sub-Total 40,487 40,738 55,202 60,083 4,881
Total Wages and Benefits 193,889 205,781 218,842 231,565 12,723
OPERATING EXPENSES
Professional Services 300 100 200 100
Contract Services 665 1,801 3,000 1,000 (2,000)
Local Travel 493 252 300 400 100
Communications 1,510 1,809 1,700 1,900 200
Postage 71 4 100 100 0
Utilities
Rentals and Leases
Insurance 404 353 2,213 2,663 450
Repairs and Maintenance
Printing and Publishing 432 377 800 500 (300)
Advertising and Promotions
Other Current Charges 7,032 282 200 300 100
Office Supplies 1,689 1,247 1,200 1,800 600
Operating Supplies 1,914 2,585 1,000 2,500 1,500
Books,Training,Memberships 3,620 4,828 9,700 10,800 1,100
Internal Service Charges 14,879 16,384 17,402 21,484 4,082
Total Operating Expenses 33,009 29,922 37,715 43,647 5,932
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 1,368 3,469 3,700 3,700
Total Capital Outlay 1,368 3,469 0 3,700 3,700
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 228,266 239,172 256,557 278,912 22,355
38
Finance
Code: 520-1003-513
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, vendor payables, and data processing.
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 provide continually updated information technology 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:
• Successfully implemented account receivable automation
• Working towards GASB 34 implementation for revised Financial Statement Reporting
Workload Data
Measurement Est. FY-02 FY-01 _ FY-00 FY-99
Utility Bills Generated 91,000 90,297 87,105 86,150
Delinquent Notices Generated 21,000 21,534 21,026 21,488
Final Bills Processed 2,100 2,034 2,203 2,136
Accounts Payable Checks Processed 5,725 5,859 5,626 5,578
Purchase Orders Processed 3,100 3,060 2,932 2,849
General Ledger Funds Maintained 33 36 32 39
Debt Instruments Managed 3 3 3 3
Grants Financially Administered 15 20 _ 20 23
39
City Administration
Finance Department
IActual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 362,626 426,061 487,991 515,073 27,082
Overtime 14,041 14,759 12,500 14,500 2,000
Special Pay 18,093 23,434 14,800 16,075 1,275
Sub-Total 394,760 464,254 515,291 545,648 30,357
Benefits
FICA 29,628 35,120 39,512 41,742 2,230
Pension 44,705 45,730 51,650 57,428 5,778
Health and Life Insurance 22,890 36,524 102,750 126,052 23,302
Worker and Unemploy Comp 1,571 8,592 4,800 7,044 2,244
Sub-Total 98,794 125,966 198,712 232,266 33,554
Total Wages and Benefits 493,554 590,220 714,003 777,914 63,911
OPERATING EXPENSES
Professional Services 9,815 589 28,000 41,000 13,000
Contract Services 6,275 445 20,000 20,000
Local Travel 139 141 200 200 0
Communications 15,231 13,786 22,200 15,808 (6,392)
Postage 26,113 25,850 25,800 28,500 2,700
Utilities 675 752
Rentals and Leases 725 650 650 0
Insurance 2,354 1,163 3,100 3,096 (4)
Repairs and Maintenance 73,051 36,306 51,250 62,959 11,709
Printing and Publishing 11,229 12,265 13,481 13,000 (481)
Advertising and Promotions
Other Current Charges 901 5 (5)
Office Supplies 9,807 7,261 8,000 7,300 (700)
Operating Supplies 5,755 21,541 18,920 11,750 (7,170)
Books,Training,Memberships 6,312 8,487 27,700 21,700 (6,000)
Internal Service Charges 22,823 27,060 35,669 37,497 1,828
Total Operating Expenses 189,579 157,272 234,975 263,460 28,485
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 17,000 17,000
Equipment 2,914 130,296 78,000 50,640 (27,360)
Total Capital Outlay 2,914 130,296 78,000 67,640 (10,360)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
Ta
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS686,047 877,788 1,026,978 1,109,014 82,036
• 1
_ , __ - 40
Human Resources
Code: 550-1010-513
Purpose:
The Human Resource Department is responsible for supporting Human Resources,
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 union contracts (Public Works, Public Utilities and Police),pension plans (General and
Police)and employee retirements to include pension payroll.
Key Objectives:
• Update the City's Human Resource policies and procedures manual and establish new
policies and procedures where necessary
• Implement Citywide performance review process
• Establish a DROP plan for City employees
• Change retiree pay cycle from 15th of each month to 1 g of each month
Issues, Trends, Highlights:
• Implemented new Classification&Pay Plan
• Completed Citywide supervisory training
• Completed RFP bid process for City's non-benefit insurance plans
• Completed Public Works union contract negotiations for October 2001
• Completed Police union contract negotiations for October 2001
• Changed health insurance from AHL to BC/BS effective April 2002
• Provided retirees that had retired prior to 01/01/01, with a one-time 5% COLA
• Amended employee pre-tax 401/457 investment plans to comply with Economic Growth
and Tax Relief Reconciliation Act of 2001 (EGTRRA)
• Completed RFP for new temporary employee services agreement
41
City Administration
Human Resources
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 78,218 81,770 84,448 88,103 3,655
Overtime 824 1,629 1,600 1,600 0
Special Pay 3,853 4,635 2,888 5,409 2,521
Sub-Total 82,895 88,034 88,936 95,112 6,176
Benefits
FICA 6,233 6,635 6,804 7,276 472
Pension 9,025 8,992 9,062 9,999 937
Health and Life Insurance 4,164 6,124 16,082 18,131 2,049
Worker and Unemploy Comp 303 363 412 472 60
Sub-Total 19,725 22,114 32,360 35,878 3,518
Total Wages and Benefits 102,620 110,148 121,296 130,990 9,694
OPERATING EXPENSES
Professional Services 16,400 10,103 (10,103)
Contract Services 2,563 1,923 6,937 15,679 8,742
Local Travel 250 250 0
Communications 753 1,026 900 900 0
Postage 138 153 50 150 100
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 2,280 2,475 3,900 4,400 500
Printing and Publishing 550 1,492 1,100 1,100 0
Advertising and Promotions
Other Current Charges 136 207 100 300 200
Office Supplies 895 1,358 1,200 1,850 650
Operating Supplies 1,460 29 725 100 (625)
Books,Training,Memberships 1,916 5,303 4,480 5,636 1,156
Internal Service Charges 8,842 9,400 10,548 8,329 (2,219)
Total Operating Expenses 19,533 39,766 40,293 38,694 (1,599)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 1,615 0
Total Capital Outlay 0 1,615 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 122,153 151,529 161,589 169,684 8,095
- 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 specialised employee
labor issues continue to be provided by outside contractors. Legal counsel for pension
issues is included in the Pension program.
• Increased costs for survey and appraisal work have been charged to these accounts in
recent months to resolve several long-standing property issues.
43
City Administration
Legal Counsel
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total 0 0 -0 0 0
Benefits •
FICA
Pension
Health and Life Insurance 9,058 10,619 13,000 14,818 1,818
Worker and Unemploy Comp
Sub-Total 9,058 10,619 13,000 14,818 1,818
Total Wages and Benefits 9,058 10,619 13,000 14,818 1,818
OPERATING EXPENSES
Professional Services 46,694 98,544 101,000 106,000 5,000
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 405 500 500 0
Internal Service Charges
Total Operating Expenses 46,694 98,949 101,500 106,500 5,000
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 55,752 109,568 114,500 121,318 6,818 •
44
\:
/ ;, 6
2. � : » d�
45
General Government
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Revenues:
General Fund Resources 729,570 549,724 1,143,271 692,727 (450,544)
Convention Development 59,411 84,405 82,000 78,000 (4,000)
' Half Cent Sales Tax 0 349,221 494,402 565,000 70,598
Debt Service 229,344 223,554 221,863 497,679 275,816
Capital Project Fund 653,500 80,876 888,956 0 (888,956)
Total Revenues 1,671,825 1,287,780 2,830,492 1,833,406 (997,086)
Expenses:
General Government 658,634 549,724 1,143,271 692,727 (450,544)
Beautification 70,936 0 0 0 0
Convention Development 159,808 3,291 39,870 135,000 95,130
Half Cent Sales Tax 0 0 510,317 347,200 (163,117)
Debt Service 232,579 220,276 220,363 546,180 325,817
Capital Project Fund 628,438 136,980 1,356,079 0 (1,356,079)
Total Expenses 1,750,395 910,271 3,269,900 1,721,107 (1,548,793)
Resource Allocation:
Personal Services 110,201 0 0 0 0
Operating Expenses 176,552 189,688 222,273 238,127 15,854
Capital Outlay 660,304 162,628 1,359,614 0 (1,359,614)
Debt Service 232,579 220,276 220,363 546,180 325,817
Transfers 570,759 337,679 1,467,650 514,600 (953,050)
Total Resource Allocation: 1,750,395 910,271 3,269,900 1,298,907 (1,970,993)
Summary of Authorized Positions
2001-2002 2002-2003
Beautification
* Beautification Coordinator(Part Time) 0 0
Moved to City Manager Budget and converted to Board Liason(Part Time)
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
• Replace City Hall roof and tile in lobby area
• Cultural Arts Board funds in the amount of$20,650
• Transfer to Debt Service Fund for the early retirement of the Sun Trust Revenue Note
•
47
General Fund
General Government
Actual Actual Estimate Budget Increase
1999-2000_ _ 2000-2001 _ 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages
Special Pay -0- - __,_
Sub-Total 0 0 0 0 0
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp 80,142 -0-Sub-Total 80,142 0 0 0 0
Total Wages and Benefits 80,142 0 0 0 0
OPERATING EXPENSES
Professional Services 500 3,619 500 500 0
Contract Services 17,651 17,591 16,000 14,400 (1,600)
Local Travel ,
Communications 3,502 3,832 3,600 4,100 500
Postage 11,334 8,108 13,800 12,000 (1,800)
Utilities 15,870 16,363 16,800 16,900 100
Rentals and Leases 12,543 3,214 2,400 2,400 0
Insurance 57,489 59,415 80,603 96,677 16,074
Repairs and Maintenance 14,735 29,999 40,300 48,000 7,700
Printing and Publishing 1,965 8,894 6,300 (6,300)
Other Current Charges 388 20,787 9,800 32,650 22,850
Office Supplies 1,214 2,494 3,400 3,400 0
Operating Supplies 5,813 12,081 18,900 7,100 (11,800) ,
Books,Training,Memberships 3,667
Internal Service Charges .
Total Operating Expenses 146,671 186,397 212,403 238,127 25,724
CAPITAL OUTLAY
Land
Buildings 19,870 3,535 (3,535)
Infrastructure Improvements
Vehicles
Equipment 25,648 0 '.
Total Capital Outlay 19,870 25,648 3,535 0 (3,535)
DEBT SERVICE
Principal
Interest
Other ,
Total Debt Service 0 0 0 0 0
TRANSFERS
To Debt Service 140,383 147,292 148,425 424,600 276,175
To Storm Water Utility 450,000 (450,000)
To Capital Project Fund 206,618 107,270 (107,270)
To Pension Funds 46,320 24,591 30,000 30,000 0
To Internal Service Funds 8,130 155,796 191,638 (191,638)
To Other Misc. 10.500 10,000 0
Total Transfers 411,951 337,679 927,333 454,600 (472,733)
DIVISION TOTALS 658,634 549,724 1,143,271 692,727 (450,544)
48
Beautification
Code: 001-5003-542
Purpose:
The program responsibilities have been transferred and are accounted for in other
departments. The Beautification Coordinator is now budgeted in the City Manager's
department and continues to serve as the staff liaison for several boards and committees
and prepares the minutes for several others. Responsibility for park maintenance and
landscape installation has been fully consolidated in the Parks and Recreation
Department with the addition of several new employees during the FY 00-01 year.
49
General Fund
Beautification
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 22,817
Overtime 1,797
Special Pay 150
Sub-Total 24,764 0 0 0 0
Benefits
FICA 1,887
Pension 2,020
Health and Life Insurance 792
Worker and Unemploy Comp 596 _ ,^
Sub-Total 5,295 0 0 0 0
Total Wages and Benefits 30,059 0 0 0 0
OPERATING EXPENSES
Professional Services
Contract Services 1,201
Local Travel
Communications 357
Postage 330
Utilities 3,523
Rentals and Leases 314
Insurance
Repairs and Maintenance 3,597
Printing and Publishing 750
Advertising and Promotions
Other Current Charges 3,000
Office Supplies 369
Operating Supplies 10,161
Books,Training,Memberships 15
Internal Service Charges 5,264
Total Operating Expenses 28,881 0 0 0 0
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 11,996
Equipment
Total Capital Outlay 11,996 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 70,936 0 0 0 0
5p
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 Count, 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, lifeguard stations or auditoriums, or
other recreational improvements.
Highlights:
• Appropriated transfer of$60,000 to the General Fund for Park Improvements and
Maintenance.
• Ocean Avenue Improvements of$75,000.
51
Convention Development Tax Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Cash Forward 142,016 45,360 121,705 163,835 42,130
Revenues
Tourist Development Tax 54,744 80,667 75,000 75,000 0
Miscellaneous Collections 4,500 (4,500)
Interest Eamings 4,667 3,738 2,500 3,000 500
Total Reveunes 59,411 84,405 82,000 78,000 (4,000)
Other Financing Sources 3,741
Total Resources 205,168 129,765 203,705 241,835 38,130
Expenditures
Promotions
Contract Services
Steet Improvements
Transfer to Capital Project Fund
Transfer to General Fund
1,000
158,808
3,291 9,870 (9,870)
75,000 75,000
30,000 60,000 30,000
DIVISION TOTALS 159,808 3,291 39,870 135,000 95,130
Other Financing Uses 4,769
Ending Cash 45,360 121,705 163,835 106,835 (57,000)
Total Expenses and Cash 205,168 129,765 203,705 241,835 38,130
Resource Allocation
Operating Expenses 1,000 3,291 9,870 0 (9,870)
Capital Outlay 75,000 75,000
Transfers 158,808 0 30,000 60,000 30,000
Total 159,808 3,291 39,870 135,000 95,130
52
Convention Development Tax Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Cash Forward 142,016 45,360 121,705 163,835 42,130
Revenues
Tourist Development Tax 54,744 80,667 75,000 75,000 0
Miscellaneous Collections 4,500 (4,500)
Interest Earnings 4,667 3,738 2,500 3,000 500
Total Reveunes 59,411 84,405 82,000 78,000 (4,000)
Other Financing Sources _ _
Total Resources ,835 38,130
Expenditures FL, S TAS
4.7
Promotions
Contract Services Z/z 6305- (9,870)
Steet Improvements - ,000 75,000
Transfer to Capital Project Fund
Transfer to General Fund ,000 30,000
DIVISION TOTALS ,000 95,130
Other Financing Uses _
Ending Cash _ i,835 (57,000)
Total Expenses and Cash ,835 38,130
Resource Allocation
Operating Expenses 1,000 3,291 9,870 0 (9,870)
Capital Outlay 75,000 75,000
Transfers 158,808 0 30,000 60,000 30,000
Total 159,808 3,291 39,870 135,000 95,130
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:
Included in this budget is the early pay-off of the Sun Trust Revenue Note.
53
Debt Service Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Cash Forward 121,089 117,853 121,132 122,632 1,500
Revenues
Transfer from General Fund 140,383 147,292 148,425 424,600 276,175
Transfer from Gas Tax Fund 84,114 71,959 71,938 71,579 (359)
Interest Earnings 4,847 4,303 1,500 1,500 0
Total Reveunes 229,344 223,554 221,863 497,679 275,816
Other Financing Sources 1
Total Resources 350,433 341,408 342,995 620,311 277,316
DEBT SERVICE
Sun Trust 1995 Revenue Note
Principal 109,475 114,256 119,621 468,258 348,637
Interest 38,983 34,028 28,804 6,343 (22,461)
Sun Trust-1999 Refunding Revenue Bonds
Principal 51,161 41,071 42,725 44,192 1,467
Interest 32,960 30,921 29,213 27,387 (1,826)
Issue Costs
DIVISION TOTALS 232,579 220,276 220,363 546,180 325,817
Other Financing Uses 1
Ending Cash 117,853 121,132 122,632 74,131 (48,501)
Total Expenses and Cash 350,433 341,408 342,995 620,311 277,316
Resource Allocation
Debt Service 232,579 220,276 220,363 546,180 325,817
Total 232,579 220,276 220,363 546,180 325,817
54
Capital Improvement 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
55
Governmental Capital Project Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Restricted 231,099 319,639 292,271 0 (292,271)
Restricted/Designated 245,738 225,000 174,852 0 (174,852)
Cash Forward 476,837 544,639 467,123 0 (467,123)
Revenues
Dutton Island Park
F.I.N.D.Grant-Construction 125,000_ (125,000)
F.I.N.D.Grant -Design 10,887
Port Authority Mitigation-Pond 40,000 (40,000)
From 1/2 Cent Sales Tax Fund 42,000 (42,000)
From General Fund 206,818
Dutton Island Pier
F.I.N.D.Grant - Design 7,275 (7,275)
F.1.N.D.Grant -Construction 50,000 (50,000)
From 1/2 Cent Sales Tax Fund 50,000 (50,000)
Adele Grage
Donations 31,325 63,068 (63,068)
From 1/2 Cent Sales Tax Fund 40,000 (40,000)
From General Fund 107,270 (107,270)
Tideviews
F.I.N.D.Grant -Construction 26,331
Dune Walk-Over
City of Jacksonville 24,821 75,179 (75,179)
F.D.E.P. Grant 13,881 (13,881)
Sherry Drive
City of Jacksonville 225,000
Selva Marina Improvements
From 1/2 Cent Sales Tax Fund 180,683 (180,683)
Bull Park
From Convention Development Tax 100,000
Miscellaneous
From 1/2 Cent Sales Tax Fund 88,200 (88,200)
From Convention Development Tax 58,808
Miscellaneous 420 (420)
Interest Earnings 25,856 24,730 5,980 (5,980)
Total Reveunes 653,500 80,876 888,956 0 (888,956)
Other Financing Sources 42,740
Total Resources _ _1,173,077 625,515 1 356,079 0 (1,356,079)
Public Works
Street Improvements-Misc. 16,413 0
Sherry Drive reconstruction 24,926 200,074 (200,074)
Selva Marina Streets 180,683 (180,683)
Park Improvements
Dutton Park 180,803 78,235 223,341 (223,341)
Dutton Park-Fishing Pier 3,950 10,600 (10,600)
Dutton Park-Fishing Pier Const 100,000 (100,000)
Tide Views Park 163,404
Bull Park 243,384 29,333
Adele Grage 440,000 (440,000)
Lifeguard Station 24,434
Dune Walk-Overs 536 113,181 (113,181)
Dutton Road Resurfacing 21,200 (21,200)
Plaza Park 45,000 (45,000)
Mayport Road Pond 10,000 (10,000)
Mayport Road Park 12,000 (12,000)
DIVISION TOTALS 628,438 136,980 1,356,079 0 (1,356,079)
Other Financing Uses 21,412
Restricted 319,639 292,271 0 0 0
Restricted/Designated 225,000 174,852 0 0 0
Ending Cash 544,639 467,123 0 0 0
Total Expenses and Cash 1,173,077 625,515 1,356,079 0 (1,356,079) 56
Half Cent Discretionary Sales Tax Fund
Code: 300-0000
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:
• Proposed road improvements to Dewees/Coquina and Shell Streets.
• Dutton Island Phase III
• Church Street Extension
• Plaza Entrance to Post Office Improvements
•
57
Half Cent Discretionary Sales Tax Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Restricted 298,250 282,335 (15,915)
Restricted/Designated
Cash Forward 0 0 298,250 282,335 (15,915)
Revenues
Half Cent Sales Tax 346,052 487,902 490,000 2,098
Grant Proceeds 60,000 60,000
Interest Earnings 3,169 6,500 15,000 8,500
ITotal Reveunes 0 349,221 494,402 565,000 70,598
Other Financing Sources
Total Resources 0 349,221 792,652 847,335 54,683
Expenditures
Operating Expenses
Contract Services-Paving
Capital Outlay
Dutton Island Phase III 120,000 120,000
Dewees Coquina Drainage 90,000 90,000
Church Street 70,000 70,000 .
Plaza Entrance to Post Office 67,200 67,200
Transfers
To Storm Water Utility Fund 45,399 (45,399)
To Gov.Capital Project Fund 400,883 (400,883)
To Sewer Utility Fund 64,035 (64,035)
DIVISION TOTALS 0 0 510,317 347,200 (163,117) '
Other Financing Uses 50,971
Restricted 298,250 282,335 500,135 217,800
Restricted/Designated
Ending Cash 0 298,250 282,335 500,135 217,800
Total Expenses and Cash 0 349,221 792,652 847,335 54,683
Resource Allocation
Operating 0 0
Capital Outlay 347,200 347,200 '
Transfers 0 0 510,317 0 (510,317)
Total Resources 0 0 510,317 347,200 (163,117)
58
I
59
Planning, Zoning and Building
Combined Summary of Revenues and Expenses
I
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease) -
Revenues:
General Fund Resources 262,025 344,660 448,217 474,371 26,154
C.D.B.G. 75,028 318,765 171,561 148,326 (23,235)
Tree Protection 4,392 1,939 38,000 3,000 (35,000)
Total Revenues 341,445 665,364 657,778 625,697 (32,081)
Expenses:
Planning and Zoning 94,879 93,678 138,512 134,483 (4,029)
C.D.B.G. 74,866 318,765 171,561 148,326 (23,235)
Building 167,146 250,982 309,705 339,888 30,183
Mayport Improvement 0 0 0 0 0
Tree Protection 4,686 20,783 5,000 0 (5,000)
Total Expenses 341,577 684,208 624,778 622,697 (2,081)
Resource Allocation: ,
Personal Services 186,459 278,600 352,015 371,180 19,165
Operating Expenses 94,419 245,613 119,137 119,317 180
Capital Outlay 60,699 159,995 153,626 132,200 (21,426)
Transfers _
Total Resource Allocation: 341,577 684,208 624,778 622,697 (2,081) ,
Summary of Authorized Positions
Allocation 2001-2002 2002-2003 '
Planning and Zoning
Community Development Director 1.00 1.00
Permits Clerk 0.50 0.50 0.50
1.50 1.50
Community Development Block Grant
Recreation Coordinator
Funded by C.D.B.G. in FY-02, General Fund in FY-03 Proposed
Building
Building Official 1.00 1.00
Deputy Building Official 1.00 1.00
Painter II 1.00 1.00
Painter I 1.00 1.00
Permits Clerk 0.50 0.50 0.50
4.50 4.50
Total 6.00 6.00
60
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 the 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.
Key Objectives:
• Complete revisions to Evaluation and Appraisal Report
• Proceed with amendments to 1990 Comprehensive Plan, including adoption document and Future
Land Use Map
• Propose and adopt revisions to Chapter 17 of City Code, Sign Regulations and assist with other
Code revisions as appropriate
• Propose and adopt revisions as needed to Land Development Regulations
• Complete new zoning maps; obtain copies of current COAB plat maps from Duval County
Clerk's office -
• Bikeway project: proceed with final planning and begin implementation of plan. Seek funding
for design and propose development of first phase.
• Mayport Road improvements: Address Code Enforcement issues; assist with Duval County
initiated CRA process as appropriate;continue to coordinate and support efforts of Mayport
Waterfront's partnership; address signage through revisions to Chapter 17; support funding and
development of median construction.
Issues, Trends and Highlights:
• Amended Zoning, Subdivision and Land Development Regulations adopted; made effective
January 1, 2001 and Core Area rezoned from RG-1 (two-family)to RS-2 (single-family)
• New application forms and updated review procedures for all zoning related applications
• Consultant selected and work commenced on EAR
• Bikeway project initiated with coordination between all three-beach cities
• Working relationship with Northeast Florida Regional Planning Council and Department of
Community Affairs enhanced
61
General Fund
Planning and Zoning
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 62,741 48,453 67,081 69,552 2,471
Overtime 921 201 200 (200)
Special Pay 2,407 12,872 300 300 0
Sub-Total 66,069 61,526 67,581 69,852 2,271
Benefits
FICA 4,889 4,288 5,178 5,344 166
Pension 7,238 8,503 7,469 7,926 457
Health and Life Insurance 3,181 3,548 13,000 14,778 1,778
Worker and Unemploy Comp 245 248 314 373 59
Sub-Total 15,553 16,587 25,961 28,421 2,460
Total Wages and Benefits 81,622 78,113 93,542 98,273 4,731
OPERATING EXPENSES
Professional Services 157 21,500 15,000 (6,500)
Contract Services 800 500 (300)
Local Travel 50 50 0
Communications 1,177 610 700 700 0
Postage 111 198 200 200 0
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 175 100 100 0
Printing and Publishing 2,074 2,330 5,000 3,000 (2,000)
Advertising and Promotions
Other Current Charges 50 1,307 100 100 0
Office Supplies 450 787 800 800 0
Operating Supplies 121 549 3,000 1,000 (2,000)
Books,Training,Memberships 154 930 2,100 2,500 400
Internal Service Charges 8,945 8,697 9,420 11,260 1,840
Total Operating Expenses 13,257 15,565 43,770 35,210 (8,560)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 1,200 1,000 (200)
Total Capital Outlay 0 0 1,200 1,000 (200)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
I To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS94,879 93,678 138,512 134,483 (4,029)
62
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 FY 2001-02 and 2001-03 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 has
occurred with the overall CDBG Project Area due, in part, to public sector improvements
using CDBG funds.
Workload Data:
• The Community Development Director administers the Community Development Block
Grant program 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.
63
Community Development Block Grant
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Cash Forward 0 0 0 0 0
I
Revenues
Grant Proceeds 75,028 318,765 171,561 148,326 (23,235)
Total Reveunes 75,028 318,765 171,561 148,326 (23,235) 1
I
Other Financing Sources
Total Resources 75,028 318,765 171,561 148,326 (23,235)
Expenditures
C.D.B.G.Programs 74,866 318,765 171,561 148,326 (23,235)
DIVISION TOTALS 74,866 318,765 171,561 148,326 (23,235)
Other Financing Uses 162
Ending Cash 0 0 0 0 0
Total Expenses and Cash 75,028 318,765 171,561 148,326 (23,235)
Resource Allocation
Personal Services 12,335 39,941 30,000 0 (30,000)
Operating Expenses 3,800 137,256 21,135 21,326 191
Capital Outlay 58,731 141,568 120,426 127,000 6,574
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
74,866 318,765 171,561 148,326 (23,235)
64
Community Development Block Grant
Divisional Expenditures
Actual Actual Estimate Budget Increase
1999-2000 2000-200.1 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 9,890 29,082 19,986 (19,986)
Overtime 898 988 (988)
Special Pay 246 1,611 1,708 (1,708)
Sub-Total 10,136 31,591 22,682 0 (22,682)
Benefits
FICA 765 1,787 1,484 (1,484)
Pension 2,428 1,835 (1,835)
Health and Life Insurance 850 2,654 2,940 (2,940)
Worker and Unemploy Comp 584 1,481 1,059 (1,059)
Sub-Total 2,199 8,350 7,318 0 (7,318)
Total Wages and Benefits 12,335 39,941 30,000 0 (30,000)
OPERATING EXPENSES
Professional Services
Contract Services 3,800 2,500 0
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 10,135 (10,135)
Books,Training,Memberships
Aid to Private Citizens 134,479 11,000 21,326 10,326
Total Operating Expenses 3,800 137,256 21,135 21,326 191
CAPITAL OUTLAY
Land
Buildings 0
Infrastructure Improvements 58,731 139,158 119,259 127,000 7,741
Vehicles
Equipment 2,410 1,167 (1,167)
Total Capital Outlay 58,731 141,568 120,426 127,000 6,574
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 74,866 318,765 171,561 148,326 (23,235)
65
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.
Key Objectives:
• Maintain certification program
• Increase Insurance Service Organization Rating from 4 to 3
• Install new permits program
• 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
• Inspections/Reviews of Community Development Block Grant Properties
• Building maintenance program to create scheduled painting for all City structures and
other appurtenances
Workload Data
Activity Est. FY-02 FY-01 FY-00
Permits Reviewed and Issued 3,200 2,555 1,728
Plan Reviews 1,106 918 327
Inspections 4,000 3,515 2,556
66
General Fund
Building
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 66,046 105,506 140,000 163,730 23,730
Overtime 252 1,036 1,200 300 (900)
i Special Pay 5,298 6,030 5,000 8,200 3,200
Sub-Total 71,596 112,572 146,200 172,230 26,030
Benefits
FICA 5,153 9,124 11,185 13,176 1,991
Pension 7,620 15,822 16,482 18,582 2,100
Health and Life Insurance 3,218 11,857 40,200 49,372 9,172
Worker and Unemploy Comp 4,915 11,171 14,406 19,547 5,141
Sub-Total 20,906 47,974 82,273 100,677 18,404
Total Wages and Benefits 92,502 160,546 228,473 272,907 44,434
OPERATING EXPENSES
Professional Services 400 649 500 500 0
Contract Services 52,721 31,313 6,500 5,000 (1,500)
Local Travel 61 173 110 100 (10)
Communications 1,938 2,583 2,500 2,500 0
Postage 97 125 150 25
i Utilities
Rentals and Leases 100 200 100
' Insurance
Repairs and Maintenance 3,523 6,306 7,200 11,618 4,418
' Printing and Publishing 283 6,270 3,000 3,000 0
Advertising and Promotions
Other Current Charges 37 100 100 0
Office Supplies 776 923 800 800 0
Operating Supplies 1,192 8,518 5,692 5,692 0
Books,Training,Memberships 1,046 982 5,000 3,700 (1,300)
Internal Service Charges 10,699 14,195 17,605 29,421 11,816
Total Operating Expenses 72,676 72,009 49,232 62,781 13,549
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 14,387 18,800 (18,800)
Equipment 1,968 4,040 13,200 4,200 (9,000)
's Total Capital Outlay 1,968 18,427 32,000 4,200 (27,800)
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 167,146 250,982 309,705 339,888 30,183
67
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 $4,750 tree mitigation funds annually to re-establish canopy on private property
through Beautification Committee tree giveaway program
• Historical Trees Ordinance currently being developed
• 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.
68
Tree Protection Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Cash Forward 22,303 22,009 3,165 36,165 33,000
Revenues
Tree Mitigation Proceeds 4,392 1,939 38,000 3,000 (35,000)
Total Reveunes 4,392 1,939 38,000 3,000 (35,000)
Other Financing Sources
Total Resources 26,695 23,948 41,165 39,165 (2,000)
Expenditures
Contract Services 3,740 20,783 5,000 (5,000)
Operating supplies 946
DIVISION TOTALS 4,686 20,783 5,000 0 (5,000)
Other Financing Uses
Ending Cash 22,009 3,165 36,165 39,165 3,000
Total Expenses and Cash 26,695 23,948 41,165 39,165 (2,000)
Resource Allocation
Personal Services 0 0 0 0 0
Operating Expenses 4,686 20,783 5,000 0 (5,000) :
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
4,686 20,783 5,000 0 (5,000)
69
Public Safety
Combined Summary of Revenues and Expenses
t
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Revenues:
General Fund Resources 3,350,276 3,321,278 3,812,336 4,257,826 445,490
Police Grants 24,805 93,748 55,935 175,600 119,665
Police Trust 37,177 80,311 110,498 35,650 (74,848)
Total Revenues 3,412,258 3,495,337 3,978,769 4,469,076 490,307
Expenses:
Police Services 2,350,253 2,357,635 2,710,725 3,141,141 430,416
Police Grants 85,886 50,334 67,363 175,600 108,237
Police Trust 28,692 78,119 186,321 130,784 (55,537)
Rescue Services 935,004 908,713 1,040,715 1,054,517 13,802
Code Enforcement 65,019 54,930 60,896 62,168 1,272
Total Expenses 3,464,854 3,449,731 4,066,020 4,564,210 498,190
Resource Allocation:
Personal Services 2,073,897 2,081,724 2,373,413 2,619,837 246,424
Operating Expenses 1,274,964 1,225,966 1,468,249 1,577,265 109,016
Capital Outlay 108,328 133,089 142,465 334,974 192,509
Debt Service 0 0 0 0 0
Transfers 7,665 8,952 81,893 32,134 (49,759)
Total Resource Allocation: 3,464,854 3,449,731 4,066,020 4,564,210 498,190
Summary of Authorized Positions
Allocation 2001-2002 2002-2003
Police
Public Safety Director 90% 0.9 0.9
Deputy Police Chief 1.0 1.0
Lieutenant 2.0 2.0
Sergeant 4.0 4.0
Detective 3.0 2.0
Patrol Officer 17.0 17.0
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 Specialist/Clerk 2.0 2.0
Animal Control Officer 2.0 2.0
School Crossing Guard-(Part Time) 3.0 3.0
42.9 41.9
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
Recreation Leader-Funded by Grant in FY-02, General Fund in FY-03 0.0 0.0
Total Public Safety 62.0 61.0
70
Police
Code: 001-2000-521
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 mobile video cameras, computers,
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 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
Issues, Trends and Highlights:
• Increase in the issuance of Uniform Traffic Citations for 2001
• Decrease in the Overall Crime Rate in 2001
• New Report Management System for Police Records (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
Workload Data
Activity 2001 2000 1999 1998
Responses 24,152 22,974 21,100 22,609
Response Time 3 min 3 min 3 min 3 min
Arrested and Booked 939 1103 914 700
Index Crimes 621 673 611 588
Traffic Citations 6,383 5,836 4,725 4,382
71
General Fund
Police Administration
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 202,069 215,134 219,000 242,576 23,576
Overtime 2,997 5,487 12,000 2,000 (10,000)
Special Pay 18,724 12,309 15,000 15,234 234
Sub-Total 223,790 232,930 246,000 259,810 13,810
Benefits
FICA 15,522 16,936 18,819 19,875 1,056
Pension 24,997 24,057 32,386 32,145 (241)
Health and Life Insurance 8,185 12,380 24,775 37,055 12,280
Worker and Unemploy Comp 8,264 8,479 10,925 15,570 4,645
Sub-Total 56,968 61,852 86,905 104,645 17,740
Total Wages and Benefits 280,758 294,782 332,905 364,455 31,550
OPERATING EXPENSES
Professional Services 4,589 2,427 2,500 2,500 0
Contract Services 23,365 14,736 25,898 24,900 (998)
Local Travel 192 (192)
Communications 15,246 15,942 15,962 26,487 10,525
Postage 727 370 500 500 0
Utilities 8,106 9,491 10,000 10,000 0
Rentals and Leases 4,783 4,781 2,800 1,800 (1,000)
Insurance 0
Repairs and Maintenance 148,771 84,699 99,258 97,936 (1,322)
Printing and Publishing 3,571 4,138 15,000 17,750 2,750
Advertising and Promotions 0
Other Current Charges 915 1,022 1,961 2,000 39
Office Supplies 5,245 8,871 8,000 8,000 0
Operating Supplies 15,186 17,859 28,000 28,800 800
Books,Training,Memberships 2,902 3,583 4,872 10,875 6,003
Internal Service Charges 128,887 144,264 213,921 285,365 71,444
Total Operating Expenses 362,293 312,183 428,864 516,913 88,049
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 11,444 1,615 8,785 1,200 (7,585)
i Total Capital Outlay 11,444 1,615 8,785 1,200 (7,585)
1
DEBT SERVICE
Principal
Interest
Other
- i
Total Debt Service 0 0 0 0 0
TRANSFERS
1 To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS654,495 608,580 770,554 882,568 112,014
72
General Fund
Police Patrol
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease) 1
PERSONAL SERVCES
Wages
Salaries and Wages 691,269 700,390 760,000 902,013 142,013
Overtime 123,368 112,296 125,000 85,000 (40,000)
Special Pay 65,831 46,621 56,000 _ 48,920 (7,080)
Sub-Total 880,468 859,307 941,000 1,035,933 94,933
Benefits
FICA 65,433 63,618 71,987 79,249 7,263
Pension 88,599 85,069 115,737 123,180 7,443
Health and Life Insurance 43,440 66,974 174,308 222,100 47,792
Worker and Unemploy Comp 46,150 45,838 63,620 91,326 27.706
Sub-Total 243,622 261,499 425,652 515,855 90,204
Total Wages and Benefits 1,124,090 1,120,806 1,366,652 1,551,788 185,137
OPERATING EXPENSES
Professional Services
Contract Services 134 410
Local Travel
Communications
Postage
Utilities
Rentals and Leases 1,200 1,800 2,800 1,000
Insurance
Repairs and Maintenance 5,541 6,170 5,000 6,500 1,500
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 64,939 53,565 44,141 47,500 3,359
Books,Training,Memberships 958 991 2,000 12,650 10,650
Internal Service Charges
Total Operating Expenses 71,572 62,336 52,941 69,450 16,509
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 38,398 43,135 61,120 61,120
Equipment 1,881 7,940 (7,940)
Total Capital Outlay 38,398 45,016 7,940 61,120 53,180
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 1,234,060 1,228,158 1,427,533 1,682,358 254,826
73
General Fund
• Police Detectives
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 113,075 129,544 114,628 81,039 (33,589)
Overtime 28,859 25,169 28,000 25,000 (3,000)
Special Pay 7,131 10,238 13,000 19,744 6,744
Sub-Total 149,065 164,951 155,628 125,783 (29,845)
Benefits
FICA 11,059 12,278 11,906 9,622 (2,284)
Pension 9,996 12,506 16,442 11,067 (5,375)
Health and Life Insurance 5,846 11,274 25,319 22,249 (3,070)
Worker and Unemploy Comp 7,827 8,706 9,454 8,205 (1,249)
Sub-Total 34,728 44,764 63,121 51,143 (11,978)
Total Wages and Benefits 183,793 209,715 218,749 176,926 (41,823)
OPERATING EXPENSES
Professional Services
Contract Services 117 109 500 391
Local Travel 30
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges/Investigations 5,000 5,000
Office Supplies
Operating Supplies 2,503 1,378 600 500 (100)
Books,Training,Memberships 545 431 600 4,450 3,850
Internal Service Charges 0
Total Operating Expenses 3,195 1,809 1,309 10,450 9,141
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
i
DIVISION TOTALS 186,988 211,524 220,058 187,376 (32,682) 1
74
General Fund
Police Dispatch
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
i
Wages
Salaries and Wages 119,107 140,817 125,000 170,552 45,552
Overtime 25,214 16,550 30,000 15,000 (15,000)
Special Pay 6,238 8,368 9,000 7,400 (1,600)
Sub-Total 150,559 165,735 164,000 192,952 28,952
Benefits
FICA 11,170 12,250 12,546 14,761 2,215
Pension 16,708 16,476 16,750 10,743 (6,007)
Health and Life Insurance 10,900 17,981 34,000 30,501 (3,499)
Worker and Unemplay Comp 539 691 708 914 206
Sub-Total 39,317 47,398 64,004 56,919 (7,085)
Total Wages and Benefits 189,876 213,133 228,004 249,871 21,867
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 250 220 500 200 (300)
Printing and Publishing 994 413 2,000 1,500 (500)
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 2,876 3,385 700 800 100
Books,Training,Memberships 760 797 2,550 2,600 50
Internal Service Charges
Total Operating Expenses 4,880 4,815 5,750 5,100 (650)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 2,400 2,400
Total Capital Outlay0 0 0 2,400 2,400
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 194,756 217,948 233,754 257,371 23,617
•
7:
General Fund
Police Animal Control
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 32,983 38,207 18,000 40,898 22,898
Overtime 8,821 5,130 500 3,000 2,500
Special Pay 830 1,325 37 (37)
Sub-Total 42,634 44,662 18,537 43,898 25,361
Benefits
RCA 3,255 3,406 1,418 3,358 1,940
Pension 4,465 4,366 1,700 4,641 2,941
Health and Life Insurance 3,290 5,330 4,500 30,875 26,375
Worker and Unemploy Comp 935 1,228 500 1,311 811
Sub-Total 11,945 14,330 8,118 40,185 32,067
Total Wages and Benefits 54,579 58,992 26,655 84,083 57,428
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities 1,324 2,210 2,727 2,737 10
Rentals and Leases
Insurance
Repairs and Maintenance 6,496 6,331 7,550 4,884 (2,666)
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 7,621 8,805 5,500 8,250 2,750
Books,Training,Memberships 925 1,969 2,500 3,700 1,200
Internal Service Charges
Total Operating Expenses 16,366 19,315 18,277 19,571 1,294
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 16,876 16,876
Equipment 4,524 3,695 (3,695)
Total Capital Outlay0 4,524 3,695 16,876 13,181
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 70,945 82,831 48,627 120,530 71,903
C
76
General Fund
Police School Guards
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 7,682 7,225 8,500 8,905 405
Overtime 0
Special Pay 69 0
Sub-Total 7,682 7,294 8,500 8,905 405
Benefits
FICA 588 558 650 681 31
Pension 0
Health and Life Insurance 0
Worker and Unemploy Comp 432 411 600 902 302
Sub-Total 1,020 969 1,250 1,583 333
Total Wages and Benefits 8,702 8,263 9,750 10,488 738
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities 155 155 150 150 0
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 152 176 200 200 0
Books,Training,Memberships 100 100 0
Internal Service Charges
Total Operating Expenses 307 331 450 450 0
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 9,009 8,594 10,200 10,938 738
77
Police Grants — Byrne Grant FY-02
Code: 157-6030-572
Purpose:
In 2001-02, the Atlantic Beach Police Department was awarded $25,000 in Federal Byrne
Grant funds. The City matched the funds with $8,334 from the Police Trust Fund for a
total of$33,334. This funding was dedicated to the Jordan Park Community Center for
Crime Prevention purposes. The funding was used to defray the expenses of staffing and
operating the community center.
Key Objective:
• The objectives were to provide positive after school and summer activities to encourage
academic enhancement, while discouraging drug abuse and criminal activity.
Issues, Trends and Highlights:
• With City funds, construction of the new Jordan Park Community Center facility on
Francis Avenue was completed, and the staff has operating an after school and summer
program for children in the area. This fiscal year completes the fourth year of this
program.
Police Grants — Byrne Grant FY-03
Code: 162-6030-572
Purpose:
In 2002-03, the Police Department applied for $44,999 in Byrne Grant funding, with a
City match from the Police Trust Fund of$15,001 for a total of$60,000. The purpose of
this funding is to provide laptop computers, modems, racks, software, and other
equipment for integration with the Jacksonville Sheriff's Office wireless system, for
immediate access to FCIC/NCIC systems, and for data transfers with the Police Report
Management System.
Objective:
• The key objective is to enhance the police collection, storage, and retrieval information,
including integration with other local, state and federal agencies.
•
78
Police Grants — Local Law Enforcement Block Grants
Code:Fund 161
Purpose:
In 2001-02, the Atlantic Beach Police Department was awarded$14,402 in Local Law
Enforcement Block Grant funds. The City matched those funds with$1,600 from the
Police Trust Fund for a total of$16,002. These funds were used to enhance the Police
Information Technology system by adding modules to the Report Management System,
and providing equipment needed for integration with the Jacksonville Sheriffs Office
wireless communications system.
Key Objective:
• Provide improved records management for information collection, storage and retrieval
Issues, Trends and Highlights:
• During 2001-02, the Police Department implemented a new Report Management System
which greatly enhances the collection, storage and retrieval of information
Code:Fund 163
Purpose:
In 2002-03, the Police Department has requested$81,000 from the Jacksonville Local
Law Enforcement Block Grant program to purchase new radios for emergency
communications. The City of Atlantic Beach will match this funding with$9,000 from
the Radio Communication Trust Fund for a total grant amount of$90,000.
Key Objective:
The objective of this grant is 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.
Code:Fund 164
Purpose:
In 2002-03, the Police Department has requested$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 will provide a match of$8,133 from the
Police Trust fund for a total of$25,000.
Key Objective:
The key objective is to complete a data conversion of approximately 12 years of police
records to the new police records management system. This will make the information
collected in previous years accessible to police officers on a timely basis.
79
Police Grant Funds
Police Department
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Cash Forward 29,095 (31,986) 11,428 0 (11,428)
Revenues
Grant Proceeds 18,635 84,044 45,924 143,466 97,542
Interest 45 160 77 (77)
Transfer from Radio Trust 9,000 9,000 11
Transfer from General Fund i
Transfer from Police Trust 6,125 9,499 9,934 23,134 13,200
Transfer from Within Police Grants 45 0
Total Reveunes 24,805 93,748 55,935 175,600 119,665
Other Financing Sources _ 0
Total Resources 53,900 61,762 67,363 175,600 108,237
Expenditures
Salaries and Wages 12,100 14,935 19,000 (19,000)
Operating Expenses
Professional Services
Contract Services 146 37 1,740 (1,740) i
Local Travel
Communications 752 192 360 10,080 9,720
Postage
Utilities 341 170 1,200 (1,200)
Operating Supplies 13,526 2,350 7,434 8,770 1,336
Total Operating Expenses 14,765 2,749 10,734 18,850 8,116
Capital Outlay
Vehicles 0
Equipment 57,481 32,605 34,602 156,750 122,148
Total Capital Outlay 57,481 32,605 34,602 156,750 122,148
Transfers
To Police Trust fund 3,025 (3,025)
r To General Fund 2 (2)
To Various Grant Funds 1,540 45 0
Total Transfers 1,540 45 3,027 0 (3,027)
DIVISION TOTALS 85,886 50,334 67,363 175,600 108,237
Other Financing Uses
Ending Cash (31,986) 11,428 0 0 0
Total Expenses and Cash 53,900 61,762 67,363 175,600 108,237
Resource Allocation
Personal Services 12,100 14,935 19,000 0 (19,000)
Operating Expenses 14,765 2,749 10,734 18,850 8,116
Capital Outlay 57,481 32,605 34,602 156,750 122,148
Debt Service
Transfers 1,540 45 3,027 0 (3,027)
Total Resources 85,886 50,334 67,363 175,600 108,237
80
Police Trust Fund
Code: 610-0000-521
Purpose:
The Police Trust Fund receives 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. The third source of funding is
from the General Fund, for police training. Historically, when revenues are high in other
areas, the City has not funded police training from the General Fund. When revenues are
low in other areas, the City has provided funding for police training from the General
Fund.
Key Objectives:
• The key objectives of this fund have been 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. In 2002-03, due to the lack of forfeiture
receipts in the two prior fiscal years, training and investigative costs will be funded in the
General Fund. The Trust Fund budget will be used for matching grants to fund the laptop
computer purchases and data conversion to the new Report Management System.
Issues, Trends and Highlights:
• In 2001-02, funding from this account was used to purchase Tasers and pay for the
related training expenses, and to fund the majority of the transition to a new Report
Management System in the Police Department.
Radio Communication Trust 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.
Key Objective:
• In 2002-03, the objective of this funding is 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. Of this funding, $9,000 will be used
to provide matching funds for a Local law Enforcement Block Grant to accomplish this
objective.
Issues, Trends and Highlights:
• In 2001-02, approximately$21,000 was utilized to cover some of the laptop computer
expenses associated with integration with the Jacksonville Sheriff's office wireless
booking system.
81
Police Trust Fund
Police Trust
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Cash Forward 170,108 178,458 170,957 95,134 (75,823)
Revenues
Confiscated Property 500 40,475 4,005 (4,005)
i Court Case Revenues 5,031 7,049 6,100 7,000 900
Radio Communications Fees 19,042 24,328 25,636 25,650 14
Interest 10,329 8,459 2,800 3,000 200
Miscellaneous 735 0
Transfer from Other Funds 1,540 71,957 (71,957)
Total Reveunes 37,177 80,311 110,498 35,650 (74,848)
Other Financing Sources
Total Resources 207,285 258,769 281,455 130,784 (150,671)
OPERATING EXPENSES
Investigations 8,700 2,000 2,000 (2,000)
Training 12,862 16,320 18,078 7,650 (10,428)
Operating Supplies 1,306 23,522 (23,522)
Other Current Charges 2,210 6,630 (6,630)
Total Operating Expenses 21,562 21,836 50,230 7,650 (42,580)
CAPITAL OUTLAY
Vehicles 15,139 (15,139)
Equipment 1,005 47,376 42,086 91,000 48,914
Total Capital Outlay 1,005 47,376 57,225 91,000 33,775
TRANSFERS
To Police Grant&Trust Funds 6,125 8,907 78,866 32,134 (46,732)
Total Transfers 6,125 8,907 78,866 32,134 (46,732)
DIVISION TOTALS 28,692 78,119 186,321 130,784 (55,537)
Other Financing Uses 135 9,693
Ending Cash 178,458 170,957 95,134 0 (95,134)
Total Expenses and Cash 207,285 258,769 281,455 130,784 (150,671)
82
Fire Department
Code: 001-3000-522
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 2001 2000
Fires 187 177
Response Time in minutes 4.9 4.9
Rescue 772 805
Response Time in minutes 4.5 4.4
83
Fire Division
Divisional Summary
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Resource Allocation
Personal Services 173,944 122,047 131,326 138,623 7,297
Operating Expenses 761,060 786,666 881,124 910,266 29,142
Capital Outlay 0 0 28,265 5,628 (22,637)
Debt Service 0 0 0 0 0
Transfers 0 0 .0 0 0
Total Resources 935,004 908,713 1,040,715 1,054,517 13,802
Expenses:
Administrative 753,814 771,420 849,272 871,585 22,313
Fire Rescue 57,052 0 0 0 0
Prevention 0 0 0 0 0
Lifeguards 124,138 137,293 191,443 182,932 (8,511)
Total Expenses 935,004 908,713 1,040,715 1,054,517 13,802
Summary of Authorized Positions
Allocation 2001-2002 2002-2003
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
84
General Fund
Fire Administration
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 7,689 8,146 8,380 8,652 272
Overtime
Special Pay 1,426 1,078 1,078 1,186 108
Sub-Total 9,115 9,224 9,458 9,838 380
Benefits
FICA 529 616 724 753 29
Pension
Health and Life Insurance 216 462 1,400 1,570 170
Worker and Unemploy Comp 683 474 433 876 443
Sub-Total 1,428 1,552 2,557 3,199 642
Total Wages and Benefits 10,543 10,776 12,015 13,037 1,022
OPERATING EXPENSES
Professional Services
Contract Services 684,582 705,120 786,198 811,628 25,430
Local Travel
Communications 1,097
Postage
Utilities 6,510 6,528 6,600 6,600 0
Rentals and Leases
Insurance
Repairs and Maintenance 3,113 3,500 3,500 0
Printing and Publishing
Advertising and Promotions
Other Current Charges 1,879
Office Supplies
Operating Supplies 1,000 (1,000)
Books,Training,Memberships
Internal Service Charges 46,090 48,996 39,959 36,820 (3,139)
Total Operating Expenses 743,271 760,644 837,257 858,548 21,291
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay 0 0 0 0 0
DIVISION TOTALS 753,814 771,420 849,272 871,585 22,313
85
General Fund
Fire Rescue
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 53,285
Overtime
Special Pay _
Sub-Total 53,285 0 0 0 0
Benefits
FICA 3,767
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total 3,767 0 0 0 0
Total Wages and Benefits 57,052 0 0 0 0
OPERATING EXPENSES
Professional Services
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
Internal Service Charges
Total Operating Expenses 0 0 0 0 0
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay 0 0 0 0 0
DIVISION TOTALS 57,052 0 0 0 0
86
General Fund
Lifeguards
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL.SERVCES
Wages
Salaries and Wages 92,093 97,124 103,898 108,371 4,473
Overtime
Special Pay 23
Sub-Total 92,093 97,147 103,898 108,371 4,473
Benefits
FICA 7,045 7,431 7,948 8,290 342
Pension
Health and Life Insurance 93
Worker and Unemploy Comp 7,211 6,600 7,465 8,925 1,460
Sub-Total 14,256 14,124 15,413 17,215 1,802
Total Wages and Benefits 106,349 111,271 119,311 125,586 6,275
OPERATING EXPENSES
Professional Services 427 1,251 5,000 5,000
Contract Services 180 1,235 700 400 (300)
Local Travel 300 1,000 700
Communications 451 399 500 2,264 1,764
Postage
Utilities 631 968 1,150 1,550 400
Rentals and Leases
Insurance
Repairs and Maintenance 3,912 3,559 4,025 4,104 79
Printing and Publishing 712 200 200 0
Advertising and Promotions
Other Current Charges
Office Supplies 100 250 150
Operating Supplies 5,166 10,415 9,770 9,450 (320)
Books,Training,Memberships 619 1,497 1,200 1,600 400
Internal Service Charges 5,691 6,698 20,922 25,900 4,978
Total Operating Expenses 17,789 26,022 43,867 51,718 7,851
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 18,715 (18,715)
Equipment 9,550 5,628 (3,922)
Total Capital Outlay 0 0 28,265 5,628 (22,637)
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 TOTALS124,138 137,293 191,443 182,932 (8,511)
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:
• Complete an update and re-write of the City Safety Policies
• 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
• Initiated a complete review and extensive rewrite of the City Safety Policies
Workload Data
Activity 2001 2000 1999
Investigations 2,851 1,795 729
In Compliance 2,814
Pending 62
Appealing 1
88
General Fund
Code Enforcement
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 32,444 29,942 31,042 32,413 1,371
Overtime 548 22 0
Special Pay 1,730 37 0
Sub-Total 34,722 30,001 31,042 32,413 1,371
Benefits
FICA 2,653 2,276 2,375 2,480 105
Pension 4,104 3,318 3,344 3,679 335
Health and Life Insurance 1,389 98 138 128 (10)
Worker and Unemploy Comp 3,187 3,358 3,474 4,903 1,429
Sub-Total 11,333 9,050 9,331 11,190 1,859
Total Wages and Benefits 46,055 39,051 40,373 43,603 3,230
OPERATING EXPENSES
Professional Services 210
Contract Services 1,260 1,500 1,500 0
Local Travel 38 23 150 150 0
Communications 766 591 800 800 0
Postage 2 100 100 0
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 3,394 2,040 2,825 2,684 (141)
Printing and Publishing 1,658 1,250 1,500 1,500 0
Advertising and Promotions
Other Current Charges 80 30 300 (300)
Office Supplies 589 567 600 1,000 400
Operating Supplies 1,718 1,104 1,400 1,000 (400)
Books,Training,Memberships 3,624 2,202 3,500 3,500 0
Internal Service Charges 5,625 6,119 5,895 6,331 436
Total Operating Expenses 18,964 13,926 18,570 18,565 (5)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 1,953 1,953 (1,953)
Total Capital Outlay0 1,953 1,953 0 (1,953)
DEBT SERVICE
Principal
Interest 11
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 65,019 54,930 60,896 62,168 1,272
89
Parks and Recreation
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Revenues:
General Fund Resources 431,947 968,964 873,470 1,000,829 127,359
First Night 36,743 23,864 0 0 0
Jax Corn. Foundation 500 3,150 0 0 0
Total Revenues 469,190 995,978 873,470 1,000,829 127,359
Expenses:
Park Administration 118,421 133,626 150,256 169,802 19,546
Recreation Activities 66,035 55,005 63,515 131,411 67,896
Maint& Improvements 247,491 780,333 659,699 699,616 39,917
First Night 38,170 59,707 0 0 0
Jax Comm. Foundation 0 3,550 0 0 0
Total Expenses 470,117 1,032,221 873,470 1,000,829 127,359
Resource Allocation:
Personal Services 193,292 303,112 364,698 498,812 134,114
Operating Expenses 260,776 445,677 451,108 458,687 7,579
Capital Outlay 16,049 283,432 57,664 43,330 (14,334)
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resource Allocation: 470,117 1,032,221 873,470 1,000,829 127,359
Summary of Authorized Positions
Allocation 2001-2002 2002-2003
Park Administration
Parks and Recreation Director 1.00 1.00
Administrative Assistant 1.00 1.00
2.00 2.00
Recreation Activities
Recreation Coordinator Funded by C.D.B.G. 1.00 1.00
Recreation Leader(Part Time)Funded by Police Grant 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
Beautification Division Chief 1.00 1.00
Gardener 1.00 1.00
8.00 8.00
Total Parks and Recreation 12.00 12.00
•
90
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:
• Made improvements to Rose Park
• Increase Programs
• Construct fishing pier at Dutton Island
Issues, Trends and Highlights:
• Monitored FDLE and FIND Grants
• Constructed three dune crossovers
• Held fundraiser for Adele Grage Building
• Completed the construction of Dutton Island
• Cleared six lots to create an athletic field
• Completed the design of Dutton Island fishing pier
Workload Data:
• Attended approximately 60 meetings in FY 01-02 held by the City Commission and
Recreation Advisory Board
• Scheduled approximately 12 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
• Assisted New Friendship Church with their Outreach Program
• Provided summer lunches for the summer camps
• Continued the Healthy Families Program, which is a free family support program
• Coordinated a general health screening day for seniors, free physicals for the kids and
dental check-ups
• Assisted with the Pops in the Park event
• Coordinated billing assistance program
91
Location of City Parks
Active Parks: Those parks primarily used for athletics or specialised 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 151 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
92
General Fund
Parks Administration
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 66,957 69,444 86,000 85,753 (247)
1 Overtime 860 364 600 500 (100)
1 Special Pay 8,500 14,507 2,000 3,004 1,004
{ Sub-Total 76,317 84,315 88,600 89,257 657
Benefits
FICA 5,827 6,439 6,778 6,828 50
Pension 7,745 7,715 7,778 9,732 1,954
Health and Life Insurance 2,193 2,875 12,051 18,118 6,067
Worker and Unemploy Comp 3,026 3,558 3,530 7,063 3,533
Sub-Total 18,791 20,587 30,137 41,741 11,604
Total Wages and Benefits 95,108 104,902 118,737 130,998 12,261
OPERATING EXPENSES
1 Professional Services
1 Contract Services 991 500 600 1,000 400
Local Travel 310 250 250
Communications 877 4,371 5,400 3,500 (1,900)
i Postage 225 253 300 300 0
Utilities
3 Rentals and Leases
�
Insurance
Repairs and Maintenance 1,930 759 1,500 1,000 (500)
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies 36 293 300 4,500 4,200
Operating Supplies 757 576 800 800 0
Books,Training,Memberships 1,304 1,804 1,500 1,500 0
Internal Service Charges 17,193 19,858 21,119 24,254 3,135
Total Operating Expenses 23,313 28,724 31,519 37,104 5,585
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 1,700 1,700
Total Capital Outlay 0 0 0 1,700 1,700
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 •
118,421 133,626 150,256 169,802 19,546
93
General Fund
Park Activities
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 11,233 941 2,000 42,302 40,302
Overtime 591 95 60 300 240
Special Pay 1,125 16 1,300 1,300
Sub-Total 12,949 1,052 2,060 43,902 41,842
Benefits
FICA 975 79 158 3,359 3,201
Pension 2,437 2,447 2,890 443
Health and Life Insurance 1,149 35 2,000 6,672 4,672
Worker and Unemploy Comp 706 68 125 3,484 3,359 . i
Sub-Total 5,267 182 4,730 16,405 11,675
Total Wages and Benefits 18,216 1,234 6,790 60,307 53,517 l
OPERATING EXPENSES
Professional Services 2,000 (2,000)
Contract Services 5,481 24,475 29,000 41,000 12,000
Local Travel
Communications 2,317
Postage 118 17
Utilities 13,967 13,110 12,000 12,000 0
Rentals and Leases 115 275 400 600 200
Insurance
Repairs and Maintenance 3,107 1,955 2,525 2,404 (121)
Printing and Publishing 1,311 1,618 1,000 600 (400) '
Advertising and Promotions
Other Current Charges 9,304
3
Office Supplies
Operating Supplies 12,099 11,757 9,800 14,500 4,700
Books,Training,Memberships 564 0
Internal Service Charges
Total Operating Expenses 47,819 53,771 56,725 71,104 14,379 f
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay0 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 r
DIVISION TOTALS 66,035 55,005 63,515 131,411 67,896
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:
• Complete renovations to Adele Grage Cultural Center
• Make improvements to Pocket Park
• Make improvements to walking/jogging track
• Upgrade landscape areas
Issues, Trends and Highlights:
• Completed construction of Dutton Island
• Constructed Athletic Field at Donner Park
• Renovated Jordan Park Community Center
• Planted trees on Seminole Road
• Made improvements to fields at Atlantic Beach Elementary
Workload Data
Activity Est. FY-02 FY-01 FY-00
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
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 58,945 137,337 147,000 192,048 45,048
Overtime 1,892 6,121 2,800 3,000 200
Special Pay 118 4,181 5,300 300 (5,000)
Sub-Total 60,955 147,639 155,100 195,348 40,248
Benefits
FICA 4,420 11,104 11,865 14,944 3,079
Pension , 5,532 10,352 20,206 21,795 1,589
Health and Life Insurance 4,336 17,138 42,000 58,208 16,208
Worker and Unemploy Comp 3,795 10,743 10,000 17,212 7,212
Sub-Total 18,083 49,337 84,071 112,159 28,088
Total Wages and Benefits 79,038 196,976 239,171 307,507 68,336
OPERATING EXPENSES
Professional Services 182 791 200 200 0
Contract Services 72,610 118,347 190,000 159,000 (31,000)
Local Travel
Communications 257 250 300 50
Postage
Utilities 11,259 20,150 22,180 22,000 (180)
Rentals and Leases 1,791 3,082 3,000 2,500 (500)
Insurance
Repairs and Maintenance 32,370 61,292 30,000 43,457 13,457
Printing and Publishing 561 1,359 1,300 800 (500)
Advertising and Promotions
Other Current Charges 10,348 0
Office Supplies 107 3,000 (3,000)
Operating Supplies 17,778 62,202 60,100 62,700 2,600
Books,Training,Memberships 416 576 800 1,000 200
Internal Service Charges 15,180 21,671 52,034 58,522 6,488
Total Operating Expenses 152,404 299,925 362,864 350,479 (12,385)
CAPITAL OUTLAY
Land 87,371 86 (86)
Buildings 132,776 41,693 (41,693)
Infrastructure Improvements 37,013 12,885 (12,885)
Vehicles 16,049 26,272 0
Equipment 3,000 41,630 38,630
Total Capital Outlay16,049. 283,432 57,664 41,630 (16,034)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
1
1 DIVISION TOTALS 247,491 780,333 659,699 699,616 39,917
.
96
First Night Special Event Fund
Code: 630-6030-574
Purpose:
This program event is the City-sponsored annual December 30 New Year's family night
celebration. A volunteer committee coordinates all activity for the event, with assistance
from the Parks and Recreation Department. Funding for this event comes partially from
a City contribution, with additional funding realised through-fund raising activities,
donations, corporate contributions, button sales, and sale of merchandise and
concessions.
Key Objectives: •
• Provide a safe, family-oriented, alcohol-free, alternative gathering to celebrate the
coming year. Obtain adequate funding to hold an affordable, successful event.
•
9.
First Night Special Event
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Cash Forward 37,356 35,843 0 0
Revenues
Transfer from General Fund 10,000 0
Special Event Receipts 36,743 13,864 0
Total Reveunes 36,743 23,864 0 0 0
Other Financing Sources
Total Resources 74,099 59,707 0 0 0
Salary and Benefits
Overtime with Benefits 930 0
Operating Expenses
Contract Services 21,522 12,805 0
Communications 300 280 0
Postage 208 150 0
Rentals 1,469 845 0
Insurance 369 808 0
Other Current Charges 741
Advertising and Printing 4,459 563 0 1
' Supplies 8,172 488 0 '
Travel 3,219 0
Transfer to First Night 501C3 org. 40,549 0
Total Operating Expenses 37,240 59,707 0 0 0
DIVISION TOTALS 38,170 59,707 0 0 0
Other Financing Uses 86
Ending Cash 35,843 0 0 0
Total Expenses and Cash 74,099 59,707 0 0 0
98
Jacksonville Community Foundation Grant
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Cash Forward 0 500 100 100 0
Revenues
Transfer from General Fund 500 3,150 0
Grant Proceeds 0
Total Reveunes 500 3,150 0 0 0
Other Financing Sources
a
Total Resources 500 3,650 100 100 0 '
Salary and Benefits
Overtime with Benefits 0
Operating Expenses
Contract Services-Program Costs 3,550 0
Total Operating Expenses 0 3,550 0 0 0
DIVISION TOTALS 0 3,550 0 0 0
Other Financing Uses _
Ending Cash 500 100 100 100 0
Total Expenses and Cash 500 3,650 100 100 0
•
99
Public Works
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Revenues:
General Fund Resources 1,011,728 727,238 772,102 891,032 118,930 ',
Local Option Gas Taxes 562,113 569,193 516,780 517,565 785
Sanitation Utility 1,197,289 1,202,829 1,197,714 1,233,285 35,571 11
Storm Water Utility 299,997 353,291 1,291,331 988,958 (302,373)
Bond Construction 398,613 286,285 100,000 50,000 (50,000)
Internal service Charges 612,032 633,051 644,690 727,690 83,000
Total Revenues 4,081,772 3,771,887 4,522,617 4,408,530 (114,087)
Expenses:
Public Works Admin. 376,689 409,622 406,962 474,721 67,759
Street and Road Maint 1,011,728 727,238 772,102 891,032 118,930
Local Option Gas Tax 391,205 177,774 1,735,421 598,472 (1,136,949)
Sanitation Utility 1,092,421 1,108,380 1,180,993 1,232,018 51,025
Storm Water Utility 594,776 849,149 1,218,025 1,003,996 (214,029)
Bond Construction 1,175,661 1,175,661 5,094,884 199,873 (4,895,011)
Fleet Maintenance 235,343 223,429 237,728 252,969 15,241
Total Expenses 4,877,823 4,671,253 10,646,115 4,653,081 (5,993,034)
Resource Allocation:
Personal Services 619,926 660,877 747,619 883,537 135,918
Operating Expenses 1,995,212 1,864,593 2,113,138 2,505,639 392,501
Capital Outlay 1,654,330 1,582,651 6,672,432 407,105 (6,265,327)
Debt Service 294,675 291,173 331,196 331,148 (48)
Transfers 312,665 271,959 781,730 525,652 (256,078)
Total Resource Allocation: 4,876,808 4,671,253 10,646,115 4,653,081 (5,993,034)
Summary of Authorized Positions
Allocation 2001-2002 2002-2003
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
General Maintenance Worker 4.90 4.90
7.15 7.15
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
Mechanic 0.15 0.15
General Maintenance Worker 2.10 2.10 '
5.75 5.75
Sanitation
Heavy Equipment Operator _ 0.10 0.10
•
Total Public Works 19.00 19.00
100
Public Works Administration
Code: 530-5001-541
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 synchronization with the City Commission's
strategic planning priorities
• Continue master planning and mapping of City facilities using Geographic Information
System
• Provide more in-house design on small projects using Technical Designer
• Complete document imaging and retrieval system
• Continue to administer the Capital Improvement Program by completing projects at
minimum cost while assuring quality construction
• Complete Core City Improvements Project
Issues, Trends, Highlights:
• Provided administrative work to insure grant funding for Public Works projects was
received
• Prepared and delivered the annual Natural Pollutant Discharge Elimination System
(NPDES)report and permit renewal
• Provided construction engineering and inspection on other projects including waterline,
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, Sherry
Drive Reconstruction Project and Selva Marina Improvements, and many additional
projects. Projects were completed several hundred thousand dollars under budget
• Trained staff, using professional instructors, in efficient and correct usage of
administrative and GIS software
• Electronically organized City maps and prepared for document imaging
101
Public Works Administration
Public Works Internal Service Fund
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 211,341 221,426 208,000 234,215 26,215
Overtime 5,108 2,676 9,000 5,000 (4,000)
Special Pay 11,598 16,060 8,200 7,200 (1,000)
Sub-Total 228,047 240,162 225,200 246,415 21,215
Benefits
j FICA 16,992 18,065 17,228 18,851 1,623
Pension 24,451 24,296 23,797 25,314 1,517
I Health and Life Insurance 9,790 14,595 29,000 33,624 4,624
Worker and Unemploy Comp 16,090 20,522 17,200 19,037 1,837
Sub-Total 67,323 77,478 87,225 96,826 9,601
Total Wages and Benefits 295,370 317,640 312,425 343,241 30,816
OPERATING EXPENSES
Professional Services 814 900 1,000 100
Contract Services 7,195 11,528 8,756 9,440 684
Local Travel 1,198 1,840 2,400 2,600 200
Communications 10,774 11,945 11,700 11,100 (600)
Postage 353 361 300 400 100
Utilities 5,967 5,854 5,100 5,500 400
Rentals and Leases 3,160 3,203 3,500 1,520 (1,980)
Insurance 623 616 1,010 1223 213
Repairs and Maintenance 4,728 4,496 6,500 7,800 1,300
Printing and Publishing 1,068 4,442 1,350 1,200 (150)
Advertising and Promotions
Other Current Charges 1,496
Office Supplies 3,669 2,581 2,550 3,000 450
Operating Supplies 7,671 7,852 9,828 11,150 1,322
Books,Training,Memberships 4,887 4,825 4,000 5,200 1,200
Internal Service Charges 24,996 28,442 35,443 39,447 4,004
I i
Total Operating Expenses 78,599 87,985 93,337 100,580 7,243
1 CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 2,720 3,997 1,200 30,900 29,700 '
Total Capital Outlay 2,720 3,997 1,200 30,900 29,700
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
iTotal Transfers 0 0 0 0 0 '
DIVISION TOTALS 376,689 409,622 406,962 474,721 67,759
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 improvements of signs, sidewalks and right-of-ways
• Continue Pavement Management System with milling and paving in 3`d year of program
• Continue and upgrade maintenance of Town Center, Atlantic Blvd and Mayport Road
• Improved maintenance and replacement of street signs
• Completed five-year plan for street maintenance utilizing Pavement Management System
to update roadway inventory and maintenance plan
• Continue maintenance of Town Center area in accordance with the Interlocal Agreement
with Neptune Beach
Issues, Trends and Highlights: I
• Milling and paving based on priority-determined with Pavement Management System
(funded by Gas Tax revenues). Streets included Ardella Road, Belvedere Street, Coral
Street, Country Club Lane, Donner Road, East Coast Drive (from 126 Street to Seminole
Road), 186 Street, 56 Street (Ocean Blvd to Beach Ave), Linkside Court East, Linkside
Drive (116 Street to Sandpiper Lane East), 196 Street (Beach Ave to Seminole Road),
136 Street (East Coast Drive to Ocean Blvd), 126 Street (East Coast Drive to Ocean
Blvd) and Ocean Blvd from 8th Street to 106 Street.
• The FDOT Maintenance Agreement is being revised due to construction of the Mayport
Road Flyover and Atlantic Blvd Bridge Widening projects.
Workload Data
Activity FY-02 FY-01 FY-00
Tons of Asphalt Patching 140 214 180
Tons of Lime rock 700 700 900
Miles of Paved Roadway 56.6 56.6 56.6
10:
General Fund
Public Works Streets Division
.,1 Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 220,266 160,467 203,000 180,651 (22,349)
Overtime 9,536 1,987 2,700 3,000 300
Special Pay 7,138 9,590 5,200 1,360 (3,840)
Sub-Total 236,940 172,044 210,900 185,011 (25,889)
Benefits
RCA 17,925 12,566 16,134 14,153 (1,981)
Pension 27,858 17,277 17,875 20,502 2,627
Health and Life Insurance 18,525 18,733 52,725 49,180 (3,545)
iWorker and Unemploy Comp 19,200 11,021 13,000 15,786 2,786
i Sub-Total 83,508 59,597 99,734 99,621 (113)
Total Wages and Benefits 320,448 231,641 310,634 284,632 (26,002)
OPERATING EXPENSES
Professional Services 1,810 22,098 3,800 13,300 9,500
Contract Services 173,316 79,713 82,550 104,000 21,450
Town Center Maintenance 47,936 39,500 42,000 2,500
' Communications 974 640 500 750 250
Postage 29 27 75 75
Utilities 66,348 66,733 66,300 66,100 (200)
Rentals and Leases 4,757 3,155 3,000 4,680 1,680
Insurance 0
Repairs and Maintenance 91,948 83,017 49,900 48,300 (1,600)
Printing and Publishing 4,264 2,089 1,886 1,400 (486)
Advertising and Promotions 0
Other Current Charges 140 0
Office Supplies 750 575 400 500 100
Operating Supplies 71,661 41,154 73,500 58,290 (15,210)
Books,Training,Memberships 198 849 1,200 1,200 0
Internal Service Charges 106,260 75,638 79,652 184,873 105,221
Total Operating Expenses 522,455 423,624 402,188 525,468 123,280
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements 126,308 19,727 (19,727)
Vehicles 28,153 17,095 37,000 37,000
Equipment 14,364 54,878 39,553 43,932 4,379
Total Capital Outlay168,825 71,973 59,280 80,932 21,652
DEBT SERVICE
Principal 0
Interest 0
Other 0
-
i Total Debt Service 0 0 0 0 0
TRANSFERS
To 0
To 0
Total Transfers 0 0 0 0 0
DIVISION TOTALS 1,011,728 727,238 772,102 891,032 118,930
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, drainage systems, street lighting, bridge maintenance, traffic engineering, signs,
signali7ation,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
that were borrowed 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 is budgeted at $235,000 for this year
• Sidewalks are budgeted at $50,000. Sidewalks repaired on Francis Street, Church Road,
Sailfish, Plaza, Seaspray, East Coast, Ocean Blvd and Seminole Road totaling over 3,000
square feet. Installed over 7,400 square feet of new sidewalk on Levy Road.
• Selva Streets resurfaced and ownership taken over by City
105
Local Option Gas Tax
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease) •
Restricted 322,046 515,114 792,721 574,080 (218,641)
Restricted/Designated 870,000 870,000 1,000,000 0 (1,000,000) '
Cash Forward 1,192,046 1,385,114 1,792,721 574,080 (1,218,641)
Revenues
Local Option Gas Taxes 481,274 490,056 486,780 492,565 5,785
Interest Earnings 80,839 79,137 30,000 25,000 (5,000)
Total Reveunes 562,113 569,193 516,780 517,565 785
Other Financing Sources 22,160 16,188
Total Resources 1,776,319 1,970,495 2,309,501 1,091,645 (1,217,856)
Expenditures
Operating Expenses
Professional Services
Contract Services 298,038 6,226 156,000 235,000 79,000
Operating Supplies 2,858
Repair and Maintenance 495 45,931
Capital Outlay
Street and Road Improvements 5,700 53,658 50,000 50,000
Core City Project 1,003,691 (1,003,691) E
Equipment
Transfers Out
To Debt Service 84,114 71,959 71,938 71,579 (359)
To General Fund 48,893 48,893
To Storm Water Utility Fund 503,792 193,000 (310,792)
DIVISION TOTALS 391,205 177,774 1,735,421 598,472 (1,136,949)
Other Financing Uses
Restricted 515,114 792,721 574,080 493,173 (80,907)
Restricted-Core City 870,000 1,000,000 0 0 0
Ending Cash 1,385,114 1,792,721 574,080 493,173 (80,907)
Total Expenses and Cash 1,776,319 1,970,495 2,309,501 1,091,645 (1,217,856)
Resource Allocation
Personal Services 0 0 0 0 0
Operating Expenses 301,391 52,157 156,000 235,000 79,000
Capital Outlay 5,700 53,658 1,003,691 50,000 (953,691)
Debt Service 0 0 0 0 0
Transfers 84,114 71,959 575,730 313,472 -262,258
Total Resources 391,205 177,774 1,735,421' 598,472 -1,136,949
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 performance for strict compliance with the new
contract,which provides for liquidated damages
•
• Continue monthly meetings with contractor
• Assessed$8,450 in liquidated damages against the contractor in the first year of service,
which assisted in achieving higher level of service
Issues, Trends and Highlights:
• First year that no recycling grant funds were received from the County
• Sanitation contract includes tire pickup and pickup of City facilities
• Contracted for five years with new hauler with minimal increase in cost by making all
yard waste pickup on Monday
• Reduced number of accounts not using franchise hauler to only two
Workload Data
Activity Est. FY-02 FY-01 FY-00
Number of Residential Accounts 4,720 4,720 4,720
Number of Commercial Accounts 633 _ 633 _ 720
10'
Sanitation Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Restricted 264,192 273,105 277,095 295,248 18,153
Operating Cash 155,932 201,789 353,460 352,028 (1,432)
' Cash Forward 420,124 474,894 630,555 647,276 16,721
Revenues
Garbage Services 1,148,412 1,171,305 1,185,714 1,221,285 35,571
Interest Earnings 29,141 28,495 12,000 12,000 0
Recycle Grant 6,200 3,029 0
Disaster Relief Grants 13,536 0
Total Reveunes 1,197,289 1,202,829 1,197,714 1,233,285 35,571
Other Financing Sources 61,212
Total Resources 1,617,413 1,738,935 1,828,269 1,880,561 52,292
Expenditures
P
Sanitation 1,092,421 1,108,380 1,180,993 1,232,018 51,025 '
DIVISION TOTALS 1,092,421 1,108,380 1,180,993 1,232,018 51,025
Other Financing Uses 50,098
Restricted 273,105 277,095 295,248 308,005 12,756
Operating Cash 201,789 353,460 352,028 340,539 (11,489)
, Ending Cash 474,894 630,555 647,276 648,543 1,267
Total Expenses and Cash 1,617,413 1,738,935 1,828,269 1,880,561 52,292
Resource Allocation
Personal Services 4,108 4,853 5,374 5,455 81
Operating Expenses 857,062 900,827 969,619 1,014,383 44,764
Capital Outlay 2,700 2,700 0 0 0
Debt Service 0 0 0 0 0
Transfers 228,551 200,000 206,000 212,180 6,180
Total Resources 1,092,421 1,108,380 1,180,993 1,232,018 51,025
AUTHORIZED PERSONNEL
Position Allocation 2001 12002 2002/2003
Heavy Equipment Operator 10% 0.10 0.10
108
Sanitation Fund
Public Works Sanitation
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 2,865 2,994 3,100 3,197 97
Overtime 74 11 50 (50)
Special Pay 240 680 400 200 (200)
Sub-Total 3,179 3,685 3,550 3,397 (153)
Benefits
FICA 230 268 272 245 (27)
Pension 330 329 332 363 31
Health and Life Insurance 199 360 1,025 1,158 133
Worker and Unemploy Comp 170 211 195 292 97
-
Sub-Total 929 1,168 1,824 2,058 234
Total Wages and Benefits 4,108 4,853 5,374 5,455 81
OPERATING EXPENSES ,
Professional Services 1,250 9,205
Contract Services 752,733 786,047 836,000 869,500 33,500
Local Travel
Communications
Postage 96 467
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges 6,270 3,035
Office Supplies .
Operating Supplies
Books,Training,Memberships
Internal Service Charges 96,713 102,073 133,619 , 144,883 11,264
Total Operating Expenses 857,062 900,827 969,619 1,014,383 44,764
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 2,700 2,700
Total Capital Outlay 2,700 2,700 0 0 0
DEBT SERVICE
Principal
Interest ,
Other
Total Debt Service 0 0 0 0 0
' TRANSFERS
•
To General Fund 200,000 200,000 206,000 212,180 6,180
To City Provided Utilities 28,551
To
Total Transfers 228,551 200,000 206,000 212,180 6,180
DIVISION TOTALS 1,092,421 1,108,380 1,180,993 1,232,018 51,025
10(
Storm Water Utility 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:
• Begin construction of the Core City Storm Water Project
• Continue preventive maintenance program and reshaping the ditches
• Continue to fund debt service for the Core City Storm Water
• Implement additional areas of the Storm Water Master Plan, and maintenance of drainage
systems, streets, right-of-ways and signs
• Continue storm water system inspections, monitoring and reporting required by the National
Pollutant Discharge Elimination System(NPDES)permit
Issues, Trends and Highlights:
• Completed Final Design 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, 2001
• New drainage system installed on Sherry Drive
• Hired two additional employees and provided professional training to operate storm water
maintenance equipment
• Contracted to perform preventive maintenance on storm drain lines
• Reshaped over 20,000 linear feet of ditches, cleaned out 2/3 of the catch basins and jetted and
cleaned 7,000 linear feet of storm drain lines
• Awarded bid for ditch spraying at a reduced cost due to the maintenance work with the walking
excavator, a savings of,$31,877 a year
• Three grants and a small portion of fund balance are budgeted totaling$508,555 to partially fund
the Core City Drainage Project
Workload Data
Activity Est FY-02 FY-01 FY-00
Miles of Drainage Ditches 6.52 6.52 6.52
Miles of Storm Sewer 11 11 10
Number of Catch Basins •
485 474 474
Feet of Ditch Maintained 34,500 34,500 34,500 110
Storm Water Utility
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase i
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Restricted 641,896 222,431 289,641 342,654 53,013
Operating Cash 476,962 601,799 60,613 80,906 20,293
Cash Forward 1,118,858 824,230 350,254 423,560 73,306
Revenues
Storm Water Fees 246,975 268,384 266,640 359,508 92,868
Interest Earnings 53,022 27,071 5,500 8,000 2,500
FL Dept of environmental Protection 428,450 428,450
Water Mgt.Dist.Grant-Design 25,000 0
Water Mgt.Dist.Grant-Const. 20,000 -20,000
Other 32,836
Transfers
From Half Cent Sales Tax Fund 45,399 -45,399
From Gas Tax Fund 503,792 193,000 -310,792
From General Fund 450,000 -450,000
Total Reveunes 299,997 353,291 1,291,331 988,958 -302,373
Other Financing Sources 151 21,882
Total Resources 1,419,006 1,199,403 1,641,585 1,412,518 -229,067
Expenditures
Storm Water Utility 594,776 849,149 1,218,025 1,003,996 -214,029
DIVISION TOTALS 594,776 849,149 1,218,025 1,003,996 -214,029
Other Financing Uses
Restricted 222,431 289,641 342,654 406,573 63,919
Operating Cash 601,799 60,613 80,906 1,949 -78,957
Ending Cash 824,230 350,254 423,560 408,522 -15,038
Total Expenses and Cash 1,419,006 1,199,403 1,641,585 1,412,518 -229,067
Resource Allocation
Personal Services 0 106,743 119,186 250,209 131,023
Operating Expenses 4,683 178,301 257,841 382,639 124,798
Capital Outlay 294,403 272,932 509,802 40,000 (469,802)
Debt Service 294,675 291,173 331,196 331,148 (48)
Transfers 1,015 0 0 0 0
Total Resources 594,776 849,149 1,218,025 1,003,996 -214,029
11
Storm Water Utility
Public Works Storm Water
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 72,847 74,400 151,836 77,436
Overtime 2,462 900 2,000 1,100
Special Pay 3,021 2,600 1,240 (1,360)
' Sub-Total 0 78,330 77,900 155,076 77,176
Benefits
FICA 6,380 5,960 11,863 5,903
Pension 9,104 13,126 17,232 4,106
Health and Life Insurance 7,758 17,500 52,294 34,794
Worker and Unemploy Comp 5,171 4,700 13,744 9,044
Sub-Total 0 - 28,413 41,286 95,133 53,847
Total Wages and Benefits 0 106,743 119,186 250,209 131,023
OPERATING EXPENSES
Professional Services 78 1,903 13,000 11,097
Contract Services 4,250 102,200 141,000 130,000 (11,000)
Local Travel
Communications 500 6,200 5,700
Postage 75 75 0
Utilities
Rentals and Leases 1,455 1,455
Insurance
Repairs and Maintenance 9,340 7,200 30,200 23,000
Printing and Publishing 433 1,047 541 2,000 1,459
Advertising and Promotions
Other Current Charges
Office Supplies 390 350 400 50
Operating Supplies 27,426 36,900 40,300 3,400
Books,Training,Memberships 500 700 200
Internal Service Charges 37,820 68,872 158,309 89,437
Total Operating Expenses 4,683 178,301 257,841 382,639 124,798
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements 294,403 122,302 509,802 (509,802)
Vehicles 22,000 22,000
Equipment 150,630 18,000 18,000
Total Capital Outlay 294,403 272,932 509,802 40,000 (469,802)
DEBT SERVICE
Principal 74,989 77,732 92,516 96,674 4,158
Interest 216,511 213,303 238,524 234,314 (4,210)
Other 3,175 138 156 160 4
Total Debt Service 294,675 291,173 331,196 331,148 (48)
TRANSFERS
To miscellaneous other funds 1,015
To
Total Transfers 1,015 0 0 0 0
DMSION TOTALS 594,776 849,149 1,218,025 1,003,996 (214,029)
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 Number Revised Budget Est.Expenditures Est.Remaining
FY 1995-2002 Balance
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 Storm Water Improv CORE99 3,925,944 3,726,071 199,873
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 350,196 350,196 0
Core City Water Improvements PW0004 1,350,257 1,350,257 0
Storm Water Master Plan SU9601 570,432 570,432 0
Sherry Drive Reconstruction PW0106 761,513 761,513 0
Total 15,493,768 15,293,895 199,873
11:
Utility Bond Construction Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Cash Forward 7,244,078 6,342,113 5,144,757 149,873 (4,994,884)
Revenues
Bond Proceeds
Interest Earnings 398,613 286,285 100,000 50,000 (50,000)
Total Reveunes 398,613 286,285 100,000 50,000 (50,000)
i Other Financing Sources •
Total Resources 7,642,691 6,628,398 5,244,757 199,873 (5,044,884)
Expenditures ,
Bond Construction 1,175,661 1,175,661 5,094,884 199,873 (4,895,011)
DIVISION TOTALS 1,175,661 1,175,661 5,094,884 199,873 (4,895,011)
Other Financing Uses 124,917 307,980
Operating Cash 6,342,113 5,144,757 149,873 0 (149,873)
Ending Cash 6,342,113 5,144,757 149,873 0 (149,873)
Total Expenses and Cash 7,642,691 6,628,398 5,244,757 199,873 (5,044,884)
Resource Allocation
Personal Services
Operating Expenses
Capital Outlay 1,175,661 1,175,661 5,094,884 199,873 (4,895,011)
Debt Service
Transfers
Total Resources 1,175,661 1,175,661 5,094,884 199,873 -4,895,011
* Budget will be amended when FY 2002 encumbrances roll to FY 2003 and remaining project funds calculated.
114
Schedule of Debt Service Principal and Interest Payments
1996 Utility Revenue Bonds
Bond Year Ending October 1 Principal Interest Total Debt Service
1996 704,422 704,422
1997 1,207,580 1,207,580
1998 395,000 1,207,580 1,602,580
1999 410,000 1,192,175 1,602,175
2000 425,000 1,175,365 1,600,365
2001 445,000 1,157,090 1,602,090
2002 465,000 1,137,510 1,602,510
2003 485,000 1,116,585 1,601,585
2004 510,000 1,094,275 1,604,275
2005 530,000 1,070,305 1,600,305
2006 555,000 1,044,865 1,599,865
2007 585,000 1,017,670 1,602,670
2008 615,000 987,835 1,602,835
2009 645,000 955,855 1,600,855
2010 680,000 921,670 1,601,670
2011 720,000 884,950 1,604,950
2012 755,000 845,350 1,600,350
2013 800,000 803,825 1,603,825
2014 845,000 759,825 1,604,825
2015 890,000 713,350 1,603,350
2016 940,000 664,400 1,604,400
2017 990,000 612,700 1,602,700
2018 1,045,000 558,250 1,603,250
2019 1,100,000 500,775 1,600,775
2020 1,160,000 440,275 1,600,275
2021 1,225,000 376,475 1,601,475
2022 1,295,000 309,100 1,604,100
2023 1,365,000 237,875 1,602,875
2024 1,440,000 162,800 1,602,800
2025 1,520,000 83,600 1,603,600
TOTAL $22,835,000 $23,944,332 $46,779,332
1
Fleet Maintenance
Code: 540-5004-590
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 are properly maintained for safety and efficiency
• Continue a strict policy for Department Head approval of non-contract work
• Continue to monitor contractor's performance,to ensure an efficient and effective service
facility capable of handling a high volume of maintenance and repairs
• Ensure City vehicles and equipment are properly inspected and maintained for safety and
efficiency to reduce the amount of non-contract work by preventive maintenance
• Continue to review corrective action in cases of vehicle or equipment abuse as reported
by contractor
• Obtain new equipment maintenance contract with current level of service
Issues, Trends and 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 957
116
Fleet Maintenance
Public Works Fleet Maintenance
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (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 201,346 191,656 200,349 209,500 9,151
Local Travel
Communications 840 828 811 900 89
Postage
Utilities 675 752 883 900 17
Rentals and Leases
Insurance 404 353 450 547 97
Repairs and Maintenance 3,107 2,004 1,350 2,404 1,054
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 1,054 1,187 1,800 2,425 625
Books,Training,Memberships
Internal Service Charges 23,596 24,919 28,510 30,893 2,383
Total Operating Expenses 231,022 221,699 234,153 247,569 13,416
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 4,321 1,730 3,575 5,400 1,825
Total Capital Outlay 4,321 1,730 3,575 5,400 1,825
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 235,343 223,429 237,728 252,969 15,241
11�
Public Utilities
I Combined Summary of Revenues and Expenses
t Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Revenues:
Water Utility 2,372,533 2,332,209 2,380,573 2,460,164 79,591
Sewer Utility 3,679,306 4,474,784 4,042,425 3,926,176 (116,249)
Total Revenues 6,051,839 6,806,993 6,422,998 6,386,340 (36,658)
Expenses:
Water Utility
Atlantic Beach 1,206,236 943,793 0 0 0
Buccaneer Division 418,880 492,565 -0 0 0
Water Plant 0 0 872,514 1,200,419 327,905
Water Distribution 0 0 979,788 922,796 (56,992)
Administrative/Non Div. 889,443 824,373 1,024,627 1,099,504 74,877
Total 2,514,559 2,260,731 2,876,929 3,222,719 345,790
Sewer Utility
Atlantic Beach 1,626,784 1,588,342 0 0 0
Buccaneer Division 648,423 926,839 0 0 0
Sewer Collection 0 0 2,302,958 748,435 (1,554,523)
Sewer Treatment 0 0 1,940,152 1,724,692 (215,460)
Administrative/Non Div. 1,849,729 1,847,636 1,813,946 1,839,725 25,779
Total 4,124,936 4,362,817 6,057,056 4,312,852 (1,744,204)
Total Expenses 6,639,495 6,623,548 8,933,985 7,535,571 (1,398,414)
Resource Allocation:
Personal Services 1,034,201 1,015,864 1,225,136 1,346,046 120,910
Operating Expenses 2,504,665 2,870,833 3,056,635 2,996,085 (60,550)
Capital Outlay 1,297,143 1,022,274 2,888,372 1,417,840 (1,470,532)
Debt Service 1,378,544 1,314,577 1,351,842 1,351,240 (602)
Transfers 424,942 400,000 412,000 424,360 12,360
Total Resource Allocation: 6,639,495 6,623,548 8,933,985 7,535,571 (1,398,414)
Summary of Authorized Positions
Allocation 2001-2002 2002-2003
Water Utility
Public Utilities Director 0.50 0.50 0.50
Utility Plant Division Director 1.00 1.00 1.00
Water Plant Superintendent 0.75 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 0.50
Cross Connection Administrator/GIS Technician 0.75 0.75 0.75
Sewer Utility
Public Utilities Director 0.50 0.50 0.50
Utility Plant Division Director 1.00 1.00 1.00
Water Plant Superintendent 0.25 0.25 0.25
Wastewater/Water Operators 6.00 6.00
Utilities Collection/Distribution Supervisor 0.50 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 0.25
( 24.00 24.00
118
Water Utility Fund
Codes: 400-5502-533 &400-5504-533
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 over
10,000 connections for consumption and fire protection.
Key Objectives: -
• To insure the adequate quantity and quality of future water supplies throughout the
service area through proper maintenance and planning
• To protect existing 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:
• Complete repairs and logging of potable water wells to determine future needs
• Completed consumptive use permit renewal application and responded to requests for
additional information
• Restructured Public Utilities Department for increased efficiency
• Continued maintenance of system, including coating of elevated storage tank, cleaning
and inspection of all ground storage and hydropneumatic tanks, replacement of water
mains on Beach Avenue from Ahern to 8th St. and on Park Terrace East from Seminole
Rd. to Country Club Lane.
Workload Data
Activity FY-02 (Est) FY-01 FY-00
Billion Gallons Treated 1.200 1.131 1.202
Miles of distribution system maintained 86.85 84 82
Service Orders Completed 1200 888 964
11
Water Utility Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Restricted 920,033 831,525 859,302 994,249 134,947
Operating Cash 1,778,198 1,442,963 1,613,655 982,352 -631,303
Cash Forward 2,698,231 2,274,488 2,472,957 1,976,601 -496,356
Revenues
Inside City Charges 1,046,552 1,052,086 1,214,431 1,238,596 24,165
Outside City Charges 728,829 778,952 802,816 818,874 16,058
Cut-in-Fees 18,736 27,696 28,000 28,000 0
Service Charges 70,841 75,490 75,000 75,000 0
Delinquent Charges 220,595 132,432 65,000 120,000 55,000
Water Connection Charges 37,863 48,063 49,000 50,000 1,000
Backflow Prevention Inspections 3,035 6,370 5,000 5,000 0
Special Assessments 23,104 31,578 21,000 18,000 -3,000
Water Capital Facilities Charges 27,139 38,013 40,000 40,000 0
Interest Earnings 145,064 123,274 53,250 50,250 -3,000
Miscellaneous 50,775 18,255 27,076 16,444 -10,632
Total Reveunes 2,372,533 2,332,209 2,380,573 2,460,164 79,591
Other Financing Sources 126,991
Total Resources 5,070,764 4,733,688 4,853,530 4,436,765 416,765
Expenditures
Atlantic Beach 1,206,236 943,793 0 0 0
Buccaneer 418,880 492,565 0 0 0
Water Plant 0 0 872,514 1,200,419 327,905
Water Distribution 0 0 979,788 922,796 -56,992
Non-Divisional 889,443 824,373 1,024,627 1,099,504 74,877
DIVISION TOTALS 2,514,559 2,260,731 2,876,929 3,222;719 345,790
Other Financing Uses 281,717
Restricted 831,525 859,302 994,249 994,306 57
Operating Cash 1,442,963 1,613,655 982,352 219,740 -762,612
Ending Cash 2,274,488 2,472,957 1,976,601 1,214,046 -762,555
Total Expenses and Cash 5,070,764 4,733,688 4,853,530 4,436,765 -416,765
Resource Allocation
Personal services 468,024 446,169 511,547 515,289 3,742
Operating Expenses 896,768 959,277 1,218,586 1,202,115 (16,471)
Capital Outlay 613,726 371,365 584,755 939,160 354,405
Debt Service 320,436 343,920 417,841 417,629 (212)
Transfers 215,605 140,000 144,200 148,526 4,326
Totals 2,514,559 2,260,731 2,876,929 3,222,719 345,790
•
120
Water Utility Fund
Atlantic Beach Division
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 181,665 172,751 0
Overtime 39,608 29,477 0
Special Pay 13,317 16,946 0
Sub-Total 234,590 219,174 -0 0 0
Benefits
FICA 17,900 16,550 0
Pension 20,283 19,623 0
Health and Life Insurance 13,066 15,537 0 ,
Worker and Unemploy Comp 9,674 11,027 0
Sub-Total 60,923 62,737 0 0 0
Total Wages and Benefits 295,513 281,911 0 0 0
OPERATING EXPENSES
Professional Services 9,173 94,031 0
Contract Services 140,566 103,568 0
Local Travel
Communications 3,710 1,913 0
Postage 2,109 1,088 0
Utilities 40,556 37,099 0
Rentals and Leases 3,107 2,126 0
Insurance 0
Repairs and Maintenance 45,138 38,395 0
Printing and Publishing 2,423 2,203 0
Advertising and Promotions
Other Current Charges 7,348 750 0
Office Supplies 745 445 0
Operating Supplies 114,256 97,958 0
Books,Training,Memberships 1,557 3,204 0 ,
Internal Service Charges
Total Operating Expenses 370,688 382,780 0 0 0
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements 499,290 277,709 0
Vehicles
Equipment 40,745 1,393 0
Total Capital Outlay 540,035 279,102 0 0 0
DEBT SERVICE
Principal
Interest
I
Other
' Total Debt Service 0 0 0 0 0
TRANSFERS
To
' To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 1,206,236 943,793 0 0 0
- 1
Water Utility Fund
Buccaneer Division
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 102,640 101,894 0
Overtime 26,184 15,368 0
Special Pay 7,376 9,363 0
Sub-Total 136,200 126,625 -0 0 0
Benefits
RCA 10,298 9,509 0
Pension 13,135 11,771 0
Health and Life Insurance 7,343 9,969 0
Worker and Unemploy Comp 5,535 6,384 0
Sub-Total 36,311 37,633 0 0 0
Total Wages and Benefits 172,511 164,258 0 0 0
OPERATING EXPENSES
Professional Services 1,344 84,037 0
Contract Services 51,717 47,253 0
Local Travel
Communications 2,619 2,748 0
Postage 1,443 983 0
Utilities 38,280 37,147 0
Rentals and Leases 1,523 884 0
Insurance
Repairs and Maintenance 19,312 17,862 0
Printing and Publishing 1,472 1,084 0
Advertising and Promotions
Other Current Charges 530
Office Supplies 248 486 0
Operating Supplies 51,878 39,532 0
Books,Training,Memberships 2,312 4,028 0
Internal Service Charges
Total Operating Expenses 172,678 236,044 0 0 0
CAPITAL OUTLAY
Land
Buildings 6,098 12,500 0
Infrastructure Improvements 64,022 36,287 0
Vehicles
Equipment 3,571 43,476 0
Total Capital Outlay 73,691 92,263 0 0 0
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
I '
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 418,880 492,565 0 0 0
122
Water Utility Fund
Administrative and Non- Divisional
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
OPERATING EXPENSES
Professional Services 8,000 7,920 0
Contract Services 2,000 2,000 0
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance 25,482 31,172 39,600 48,936 9,336
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges 10,534 (25,835) 27,000 47,000 20,000
Office Supplies
Operating Supplies
Books,Training,Memberships
Internal Service Charges 309,386 327,196 393,986 435,413 41,427
Total Operating Expenses 353,402 340,453 462,586 533,349 70,763
DEBT SERVICE
Utility Revenue Bonds
Principal 78,802 81,685 106,133 110,903 4,770
Interest 196,635 224,149 273,631 268,801 (4,830)
Other 254 144 163 200 37
City of Gulf Breeze-Note 2
Principal
Interest
Other
Suntrust-1999 Revenue Refunding
Principal 26,964 21,646 22,518 23,291 773
Interest 17,518 16,296 15,396 14,434 (962)
Other 263 0 0 0 0
Total Debt Service 320,436 343,920 417,841 417,629 (212)
TRANSFERS
To General Fund 209,988 140,000 144,200 148,526 4,326
To Storm Water Utility Fund 0
To Other Miscellaneous Funds 5,617 0
Total Transfers 215,605 140,000 144,200 148,526 4,326
DIVISION TOTALS 889,443 824,373 1,024,627 1,099,504 74,877
12
Water Utility Fund
Water Production Division
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 156,000 153,600 (2,400)
Overtime 16,000 15,000 (1,000)
Special Pay 9,400 8,325 (1,075)
Sub-Total 0 0 181,400 176,925 (4,475)
Benefits
FICA 13,878 13,535 (343)
Pension 19,836 17,432 (2,404)
Health and Life Insurance 22,000 24,791 2,791
Worker and Unemploy Comp 7,000 10,283 3,283
Sub-Total 0 0 62,714 66,041 3,327
Total Wages and Benefits 0 0 244,114 242,966 (1,148)
OPERATING EXPENSES
Professional Services 140,000 66,000 (74,000)
Contract Services 175,000 150,000 (25,000)
Local Travel
Communications 3,500 6,974 3,474
Postage 2,000 2,000 0
Utilities 77,500 79,800 2,300
Rentals and Leases 3,000 3,500 500
Insurance 0
Repairs and Maintenance 30,000 24,809 (5,191)
Printing and Publishing 3,000 3,000 0
Advertising and Promotions 0
Other Current Charges 3,000 9,250 6,250
Office Supplies 1,300 1,500 200
Operating Supplies 37,100 41,000 3,900
Books,Training,Memberships 5,500 7,000 1,500
0
Total Operating Expenses 0 0 480,900 394,833 (86,067)
CAPITAL OUTLAY
Land 0
Buildings 0
Infrastructure Improvements 146,000 555,000 409,000
Vehicles 0
Equipment 1,500 7,620 6,120
Total Capital Outlay0 0 147,500 562,620 415,120
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 TOTALS0 0 872,514 1,200,419 327,905
124
Water Utility Fund
Water Distribution Division
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 152,900 156,739 3,839
Overtime 30,000 25,000 (5,000)
Special Pay 7,080 7,575 495
Sub-Total 0 0 189,980 189,314 (666)
Benefits
FICA 14,534 14,483 (51)
Pension 15,919 17,788 1,869
Health and Life Insurance 37,000 38,891 1,891
Worker and Unemploy Comp 10,000 11,847 1,847
Sub-Total 0 0 77,453 83,009 5,556
Total Wages and Benefits 0 0 267,433 272,323 4,890
OPERATING EXPENSES
Professional Services 37,000 37,000 0
Contract Services 92,000 95,000 3,000
Local Travel 0
Communications 2,500 2,700 200
Postage 100 200 100
Utilities 1,000 1,200 200
Rentals and Leases 1,700 1,700 0
Insurance 0
Repairs and Maintenance 30,000 28,083 (1,917)
Printing and Publishing 750 750 0
Advertising and Promotions 0
Other Current Charges 0
Office Supplies 0
Operating Supplies 105,800 101,000 (4,800)
Books,Training,Memberships 4,250 6,300 2,050
Internal Service Charges 0
Total Operating Expenses 0 0 275,100 273,933 (1,167)
CAPITAL OUTLAY
Land 0
Buildings 0
Infrastructure Improvements 402,000 350,000 (52,000)
Vehicles 0
Equipment - 35,255 26,540 (8,715)
Total Capital Outlay •
0 0 437,255 376,540 (60,715)
DEBT SERVICE
Principal 0
Interest 0
Other 0
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 0 979,788 922,796 (56,992)
1:
Sewer Utility Fund
Codes: 410-5506-535 and 410-5508-535
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:
• Initiated the permit renewal process for Wastewater Treatment Plant#2
• Continued implementation of the Sewer Master Plan, including rehabilitation of sewer
mains near Donner Road, replacing the force main from lift station"C", and upgrading
several lift stations
• Restructured the Public Utilities Department for increased efficiency
• Initiated Beaches Utility Coordination meetings, and began conducting a combined study
to determine the most cost effective method for reducing copper levels in treated effluent
Workload Data
Activity FY-02 (Est) FY-01 FY-00
Millions of Gallons Treated 931 886 927
Miles of Gravity Sewer Maintained 62 60 58
Number of Lift Stations Maintained 29 29 29
Number of Service Orders Completed 250 95 108
126
Sewer Utility Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Restricted 1,662,581 1,639,434 1,663,306 1,655,360 -7,945
Operating Cash 3,521,553 2,919,373 3,017,635 1,010,949 -2,006,686
Cash Forward 5,184,134 4,558,807 4,680,940 2,666,309 -2,014,631
Revenues
Inside City Charges 1,612,637 1,650,620 1,891,945 1,929,776 37,831
Outside City Charges 1,418,755 1,537,203 1,576,673 1,596,980 20,307
Sewer Connection Charges 128,152 149,329 180,000 130,000 -50,000
Sewer Assessments 51,870 39,712 31,000 31,000 0
State Revenue Charges 135,465 137,965 140,000 141,000 1,000
Interest Earnings 277,093 238,635 111,750 84,750 -27,000
Miscellaneous Revenues 23,685 14,759 9,000 6,000 -3,000
Water Advisory Panel Grant 350,000 0
Transfer In 21,312 64,035 -64,035
Grant Proceeds 3,211 0
Contributions from Other Gov. 7,126 56,561 38,022 6,670 -31,352
EM PA/Dept.of Community Affairs 300,000 0
Total Reveunes 3,679,306 4,474,784 4,042,425 3,926,176 -116,249
Other Financing Sources 10,166
Total Resources 8,863,440 9,043,757 8,723,365 6,592,485 -2,130,880
Expenditures
Atlantic Beach 1,626,784 1,588,342 0 0 0
Buccaneer 648,423 926,839 0 0 0
Sewer Collection 0 0 2,302,958 748,435 -1,554,523
Sewer Treatment 0 0 1,940,152 1,724,692 -215,460
Non-Divisional 1,849,729 1,847,636 1,813,946 1,839,725 25,779
DIVISION TOTALS 4,124,936 4,362,817 6,057,056 4,312,852 -1,744,204
Other Financing Uses 179,697
Restricted 1,639,434 1,663,306 1,655,360 1,675,349 19,988
Operating Cash 2,919,373 3,017,635 1,010,949 604,285 -406,664
! Ending Cash 4,558,807 4,680,940 2,666,309 2,279,633 -386,676
Total Expenses and Cash 8,863,440 9,043,757 8,723,365 6,592,485 -2,130,880
Resource Allocation
Personal services 566,177 569,695 713,589 830,757 117,168
Operating Expenses 1,607,897 1,911,556 1,838,049 1,793,970 (44,079)
Capital Outlay 683,417 650,909 2,303,617 478,680 (1,824,937)
Debt Service 1,058,108 970,657 934,001 933,611 (390)
, Transfers 209,337 260,000 267,800 275,834 8,034
,
Totals 4,124,936 4,362,817 6,057,056 4,312,852 (1,744,204)
12
Sewer Utility Fund
Atlantic Beach Division
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 234,535 204,964 0
Overtime 60,441 64,040 0
Special Pay 16,459 20,790 0
Sub-Total 311,435 289,794 0 0 0
Benefits
FICA 23,479 21,671 0
Pension 27,660 27,196 0
Health and Life Insurance 17,089 19,057 0
Worker and Unemploy Comp 10,250 14,961 0
Sub-Total 78,478 82,885 0 0 0
Total Wages and Benefits 389,913 372,679 0 0 0
OPERATING EXPENSES
Professional Services 83,210 76,775 0
Contract Services 294,727 435,175 0
Local Travel 0
Communications 3,357 3,112 0
Postage 18 204 0
Utilities 217,296 209,507 0
Rentals and Leases 7,589 5,955 0
Insurance 0
Repairs and Maintenance 36,274 84,369 0
Printing and Publishing 3,115 7,349 0
Advertising and Promotions 0
Other Current Charges 6,335 5,800 0
' Office Supplies 208 75 0
Operating Supplies 70,858 97,291 0
Books,Training,Memberships 663 1,158 0
Internal Service Charges 0
Total Operating Expenses 723,650 926,770 0 0 0
CAPITAL OUTLAY
Land 2,784 0
Buildings 58,600 0
Infrastructure Improvements 479,606 230,293 0
Vehicles 30,831 0
Equipment 0
Total Capital Outlay 513,221 288,893 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 1,626,784 1,588,342 0 0 0
128
Sewer Utility Fund
Buccaneer Division
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 111,679 123,223 0
Overtime 22,593 22,040 0
Special Pay 3,242 8,791 _ 0
Sub-Total 137,514 154,054 '0 0 0
Benefits
FICA 10,379 11,657 0
Pension 16,238 14,585 0
Health and Life Insurance 7,408 10,486 0
Worker and Unemploy Comp 4,725 6,234 0
Sub-Total 38,750 42,962 0 0 0
Total Wages and Benefits 176,264 197,016 0 0 0
OPERATING EXPENSES
Professional Services 7,632 12,659 0
Contract Services 151,168 159,379 0 r
Local Travel 23 0
Communications 3,887 4,999 0
Postage 199 26 0 ,
Utilities 77,427 105,061 0
Rentals and Leases 2,406 2,262 0
Insurance 0
Repairs and Maintenance 17,421 19,152 0
Printing and Publishing 685 1,014 0
Advertising and Promotions 0 '
Other Current Charges 120 550 0
Office Supplies 181 47 0
Operating Supplies 40,198 59,293 0
Books,Training, Memberships 616 3,365 0
Internal Service Charges 0
Total Operating Expenses 301,963 367,807 0 0 0
CAPITAL OUTLAY
Land 0
Buildings 3,450 0
Infrastructure Improvements 128,256 353,969 0
Vehicles 33,330 0
Equipment 5,160 8,047 0
Total Capital Outlay 170,196 362,016 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 648,423 926,839 0 0 0
12'
Sewer Utility Fund
Administrative and Non- Divisional
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
OPERATING EXPENSES
Professional Services 8,000 7,920 0
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance 40,021 43,315 65,400 78,455 13,055
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions 1
Other Current Charges 236 1,000 40,000 80,000 40,000 r
Office Supplies
Operating Supplies
Books,Training,Memberships
Internal Service Charges 534,027 564,744 506,745 471,825 (34,920) '
Total Operating Expenses 582,284 616,979 612,145 630,280 18,135
DEBT SERVICE
Utility Revenue Bonds
Principal 256,209 265,583 246,352 257,424 11,072
Interest 739,738 652,355 635,145 623,934 (11,211)
Other 825 360 532 540 8
City of Gulf Breeze-Note 2
Principal
Interest
Other
Suntrust-1999 Revenue Refunding
Principal 36,962 29,673 30,867 31,927 1,060
Interest 24,014 22,686 21,105 19,786 (1,319)
Other 360
Total Debt Service 1,058,108 970,657 934,001 933,611 (390)
TRANSFERS
To General Fund 207,389 260,000 267,800 275,834 8,034 I
To Storm Water Utility Fund 0
To Other Miscellaneous Funds 1,948 0
Total Transfers 209,337 260,000 267,800 275,834 8,034 1
DIVISION TOTALS 1,849,729 1,847,636 1,813,946 1,839,725 25,779 '
i
130
Sewer Utility Fund
Sewer Treatment Division
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 286,000 363,141 77,141
Overtime 70,000 34,600 (35,400)
Special Pay 20,000 19,005 (995)
Sub-Total 0 0 376,000 416,746 40,746
Benefits
FICA 28,764 31,881 3,117
Pension 28,592 39,022 10,430
Health and Life Insurance 55,000 76,294 21,294
Worker and Unemploy Comp 15,500 21,143 5,643
Sub-Total 0 0 127,856 168,340 40,484
Total Wages and Benefits 0 0 503,856 585,086 81,230
OPERATING EXPENSES
Professional Services 61,000 17,500 (43,500)
Contract Services 275,000 253,000 (22,000)
Local Travel 0
Communications 7,500 7,400 (100)
Postage 100 500 400
Utilities 255,000 277,000 22,000
Rentals and Leases 2,500 7,000 4,500
Insurance o
Repairs and Maintenance 56,000 49,766 (6,234)
Printing and Publishing 4,000 3,000 (1,000)
Advertising and Promotions 0
Other Current Charges 21,200 17,500 (3,700)
Office Supplies 600 1,500 900
Operating Supplies 94,000 99,000 5,000
Books,Training,Memberships 5,500 7,000 1,500
Internal Service Charges
Total Operating Expenses 0 0 782,400 740,166 (42,234)
CAPITAL OUTLAY
Land 0
Buildings 0
Infrastructure Improvements 545,500 369,000 (176,500)
Vehicles 87,346 (87,346)
Equipment 21,050 _ 30,440 9,390
Total Capital Outlay 0 0 653,896 399,440 (254,456)
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 0 1,940,152 1,724,692 (215,460)
13
Sewer Utility Fund
Sewer Collection Division
Actual Actual Estimate Budget Increase
1.9.99-20.00 2000-2001 2001-2002 2002-2003 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 118,000 142,722 24,722
Overtime 21,000 18,000 (3,000)
Special Pay 6,080 6,575 495
Sub-Total 0 0 145,080 167,297 22,217
Benefits
FICA 11,099 12,798 1,699
Pension 12,904 16,197 3,293
Health and Life Insurance 29,700 38,835 9,135
Worker and Unemploy Comp 10,950 10,544 (406)
Sub-Total 0 0 64,653 78,374 13,721
Total Wages and Benefits 0 0 209,733 245,671 35,938
OPERATING EXPENSES
Professional Services 50,000 42,500 (7,500)
Contract Services 275,000 256,000 (19,000)
' Local Travel 0
Communications 800 1,950 1,150
Postage 4 (4)
Utilities 41,500 41,700 200
Rentals and Leases 1,000 2,000 1,000
Insurance 0
Repairs and Maintenance 34,000 39,274 5,274
Printing and Publishing 1,500 1,500 0
Advertising and Promotions 0
Other Current Charges 0
Office Supplies 0
Operating Supplies 37,600 35,000 (2,600)
Books,Training,Memberships 2,100 3,600 1,500
Internal Service Charges 0
Total Operating Expenses 0 0 443,504 423,524 (19,980)
CAPITAL OUTLAY
Land 0
Buildings 0
Infrastructure Improvements 1,648,618 68,000 (1,580,618)
Vehicles 0
Equipment 1,103 11,240 10,137
Total Capital Outlay 0 0 1,649,721 79,240 (1,570,481)
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 0 2,302,958 748,435 (1,554,523)
132
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Pension Funds
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Revenues:
General Pension 559,234 260,847 608,070 635,106 27,036
Police Pension 444,932 222,974 464,312 465,991 1,679
Fire Pension 128,081 0 0 0 0
Total Revenues 1,132,247 483,821 1,072,382 1,101,097 28,715
i h
Expenses:
General Pension 233,352 267,880 324,528 333,438 8,910
Police Pension 208,726 209,898 250,328 260,023 9,695
Fire Pension 1,662,926 0 0 0 0
Total Expenses 2,105,004 477,778 574,856 593,461 18,605 '
Resource Allocation:
Personal Services 385,357 397,011 480,585 493,915 13,330
' Operating Expenses 1,719,647 69,137 94,271 99,546 5,275
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 0 11,630 0 0 0
Total Resource Allocation: 2,105,004 477,778 574,856 593,461 18,605
Summary of Authorized Positions
Allocation 2001-2002 2002-2003
Pension
* Plan Administrator-Duties currently under Human Resources
•
134
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).
Issues, Trends and Highlights:
• The Fire Department function and employees were transferred to the City of Jacksonville
on June 1, 1999. The contract with Jacksonville stipulates the pension assets related to
the fire employees will be transferred to the City of Jacksonville's plan.
•
13
General Employee Pension Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Cash Forward 4,799,155 5,126,364 5,117,904 5,401,446 283,542
Revenues
Earnings on Investments 243,349 (72,564) 250,000 250,000 0
Employer Contributions 259,411 266,148 288,070 315,106 27,036
Employee Contributions 44,563 53,186 55,000 55,000 0
Transfers from General Fund 11,911 14,077 15,000 15,000 0
Total Reveunes 559,234 260,847 608,070 635,106 27,036
Other Financing Sources 1,327
Total Resources 5,359,716 5,387,211 5,725,974 6,036,552 310,578
Expenditures
Benefits Paid
Retirement Benefits 179,935 225,232 257,420 272,200 14,780
Contribution Refunds 5,524 3,268 13,000 5,000 (8,000)
Subtotal 185,459 228,500 270,420 277,200 6,780
Operating Expenses
Professional Services 45,144 36,156 50,000 51,100 1,100
Insurance 1,500 2,430 2,608 3,138 530
Printing 23
Books,Training 1,226 794 1,500 2,000 500
Other
Subtotal 47,893 39,380 54,108 56,238 2,130
DIVISION TOTALS 233,352 267,880 324,528 333,438 8,910
Other Financing Uses 1,427
Ending Cash 5,126,364 5,117,904 5,401,446 5,703,114 301,668
Total Expenses and Cash 5,359,716 5,387,211 5,725,974 6,036,552 310,578
Resource Allocation
Personal Services 185,459 228,500 270,420 277,200 6,780
Operating Expenses 47,893 39,380 54,108 56,238 2,130
Capital Outlay
Debt Service
Transfers
Total Resources 233,352 267,880 324,528 333,438 8,910
136
Police Employee Pension Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Cash Forward 3,565,510 3,802,983 3,814,241 4,028,225 213,984
Revenues
Insurance Premium Tax Sec 185 63,997 69,557 70,289 70,239 (50)
Earnings on Investments 212,980 10,089 200,000 200,000 0
Employer Contributions 116,023 113,534 154,523 155,752 1,229
Employee Contributions 24,833 19,280 24,500 25,000 500
Transfers from General Fund 27,099 10,514 15,000 15,000 0
1 Total Reveunes 444,932 222,974 464,312 465,991 1,679
' Other Financing Sources 1,267
Total Resources 4,011,709 4,025,957 4,278,553 4,494,216 215,663
Expenditures
Benefits Paid
Retirement Benefits 158,271 168,340 205,165 213,715 8,550
Contribution Refunds 8,338 171 5,000 3,000 (2,000)
Subtotal 166,609 168,511 210,165 216,715 6,550
i
1 Operating Expenses
Professional Services 39,666 26,878 37,750 40,200 2,450
Insurance 1,126 849 913 1,108 195
Printing 17 0
Books,Training 1,308 2,030 1,500 2,000 500
Subtotal 42,117 29,757 40,163 43,308 3,145
Transfers 11,630
DIVISION TOTALS 208,726 209,898 250,328 260,023 9,695
Other Financing Uses 1,818
Ending Cash 3,802,983 3,814,241 4,028,225 4,234,193 205,968
Total Expenses and Cash 4,011,709 4,025,957 4,278,553 4,494,216 215,663
Resource Allocation
Personal Services 166,609 168,511 210,165 216,715 6,550
Operating Expenses 42,117 29,757 40,163 43,308 3,145
Capital Outlay
Debt Service
I Transfers 0 11,630 0 0 0
Total Resources 208,726 209,898 250,328 260,023 9,695
13
Fire Employee Pension Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
1999-2000 2000-2001 2001-2002 2002-2003 (Decrease)
Cash Forward 1,537,019 0 0 0 0
Revenues
Insurance Premium Tax Sec 175 2,110 0
Earnings on Investments 115,701 0
Employer Contributions 0
Employee Contributions 2,960 0
Transfers from General Fund 7,310 0
Total Reveunes 128,081 0 0 0 0
Other Financing Sources
Total Resources 1,665,100 0 0 0 0
Expenditures
Benefits Paid
Retirement Benefits 23,686 0
Contribution Refunds 9,603 0
Subtotal 33,289 0 0 0 0
Operating Expenses
Professional Services 13,202 0
Insurance 500 0
Printing 8 0
Books,Training 0
Other 1,615,927
Subtotal 1,629,637 0 0 0 0
DIVISION TOTALS 1,662,926 0 0 0 0
Other Financing Uses 2,174
Ending Cash 0 0 0 0
Total Expenses and Cash 1,665,100 0 0 0 0
Resource Allocation
Personal Services 33,289 0 0 0
Operating Expenses 1,629,637 0 0 0
Capital Outlay
Debt Service
Transfers
Total Resources 1,662,926 0 0 0 0
138
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CERTIFICATION OF FINAL TAXABLE VALUE DR-422
Pursuant to s.200.065(1),(5),F.S R.06/98
SECTION I
2002 Year To ATLANTIC BEAM (DSD3)
• (Name of Taxing Authority)
County X I Munhcipatity Multl-CountylWaler Management DIJVAL
(County)
School (Independent Dependent Municipal Service
Special Dist. Special Dist. Taxing Unit(MSTU)
(1) Current Year Gross Taxable Value (From Line 4,Form DR-420) $ 827,067,552
(2) Final Current Year Gross Taxable Value (From Applicable Form DR-403 Series) $ 830,028,880
(3) Percentage of Change in Taxable Value [(Line 2+Line 1)-1]X 100 + _36 96
I do hereby certify the values shown herein to be correct to the best of my knowl e and belief. Witness my hand and official signature
at Jacksonville Florida. _ i'
Signature of Property AppraisOoDate of Certification
NOTICE: This completed form must be returned to the Property Appraiser no later than:
5:00 p.m. October 8th ,20 02
FAILURE TO DO SO COULD CAUSE LOSS OF REVENUE TO YOUR TAXING AUTHORITY. •
MILLAGE RATE ADOPTED BY RESOLUTION OR ORDINANCE AT FINAL BUDGET HEARING PURSUANT TO s.200.065(2)(d),F.S.
SECTION 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, $ 3.1721 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
E. WATER MANAGEMENT DISTRICT:
DISTRICT LEVY $ per$1,000
BASIN $ per$1,000
Name
COMPLETE LINES 6 through 9 ONLY IF THE MILLAGE IS TO BE ADMINISTRATIVELY ADJUSTED.
COUNTIES, MUNICIPAUTIES,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,D,or E,As Applicable)+1000) $
(7) ADJUSTED MILLAGE RATE(ONLY IF LINE 3 IS GREATER THAN t 1%) (Line 6+ Line 2)x 1000 $
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 (Line 1 X Line 5(8 or C,As Applicable)+1000) S
(9) ADJUSTED MILLAGE RATE(ONLY IF LINE 3 IS GREATER THAN t 3%). (Line 8«Line 2)x 1000 $
I do hereby certify the millage shown,to be correct to the best of my knowledge and belief. Witness my hand and official signature at
City ofantic Beach , Florida,this the 3rd day of October ,2002
City Manager 800 Seminole Road,Atlantic Beach, FL
Si•, • Administrative Officer and Till. Mailing Address
Atlantic Beach, FL 32233 _ (904)247-5800 (904)247-587440
City State Zip Phone I Fax
ce=la=cy Intra=nu of=a=rse=cine
City of Atlantic Beach
Schedule of Interfund Transfers
Operating Budget Fiscal Year 2003
Transfer Transfer
In Out
General Fund
From Water Utility 148,526
From Sewer Utility 275,834
From Sanitation Fund 212,180
From Convention Development Tax Fund 60,000
From Gas Tax 48,893
To Pension Fund 30,000
To Debt Service 424,600
Police Grant Fund
From Law Enforcement Trust Fund 32,134
Local Option Gas Tax Fund
To Storm Water Utility Fund 193,000
To General Fund 48,893
To Debt Service 71,579
Debt Service Fund
From General Fund 424,600
From Local Option Gas Tax Fund 71,579
Water Utility Fund
To General Fund 148,526
Sewer Utility Fund
To General Fund 275,834
Sanitation Fund
To General Fund 212,180
Convention Development Tax Fund
To General Fund 60,000
Storm Water Utility Fund
From Local Option Gas Tax Fund 193,000
Pension Fund
From General Fund 30,000
Law Enforcement Trust Fund
To Police Grant Fund 32,134
Total Transfers 1,496,746 1,496,746
1'
City of Atlantic Beach
Interfund Transfers
Operating Budget Fiscal Year 2003
Pension
Administration
Water Utility $148,526
$30,000
Debt Service
Fund
$275,834 General Fund
$424,600
Sewer Utility $71,579
$48,893
$212,180 $60,000 Gas Tax Fund
Sanitation
Utility Convention $193,000
Development
Tax Fund
Storm Water
Utility
$32,134
Law Enforce. ► Police
Trust Fund Grant Fund
142
City of Atlantic Beach, Florida
Schedule of Capital Outlay
Fiscal Year 2002-2003
Buildings,
Land and
Improv. Equipment Vehicles Total
City Administration
City Clerk
Computer 1,200
City Manager
Radio 2,500
Computer 1,200
Finance
Radios(4) 10,240
Truck-(Meter Reading) Repl. P-29 17,000
Computer Server Equipment 30,000
Computer(2) 2,400
Back-up Tape Changer 8,000
Total City Administration 55,540 17,000 72,540
General Government
Half Cent Discretionary Sales Tax
Parks and Recreation
Dutton Island Park Phase III 120,000
Convention Development Tax
Public Works-Streets
Ocean Aveneu Improvements 75,000
Public Works -Streets
Dewees and Coquina Street and Drainage Improvements 90,000
Church Street Extension 70,000
Plaza Entrance to Post Office 67,200
Total General Government 422,200 0 0 422,200
Planning,Zoning and Building
Planning and Zoning
Computer Display 1,000
Community Development Block Grant
Sidewalks on Francis,Jackson,Simmons and Jordan) 32,400
Streetlights on Jordan 5,600
Paving on Jordan 89,000
Building Department
Gas Powered Paint Sprayer 3,000
Computer 1,200
Total Planning,Zoning and Building 127,000 5,200 0 132,200
•
14:
City of Atlantic Beach,Florida
Schedule of Capital Outlay
Fiscal Year 2002-2003
Buildings,
Land and
Improv. Equipment Vehicles Total
Public Safety
Police Department
Police Administration
Computer 1,200
Patrol
Patrol Vehicles-(2)-Equiped 61,120
Communications
Desk Top Computer-(2) 2,400
Animal Control
Pick-up-(4X4) 16,876
Byrne Grant-Computer Up-grades
Laptops, server and wireless computer upgrades 26,150
Training for new system implementation 15,000
Local Law Enforcement Block Grant-Radio
New Radios and Console for Emergency Communications 90,000
Local Law Enforcement Block Grant-Radio
Data Conversion from old to new reporting software 25,600
Radio Communication Police Trust Fund
Radios,antennas,installation and programming 91,000
Lifeguards
Desk Top Computer 1,200
Life Guard Chairs-(3) 4,428
Total Public Safety 0 256,978 77,996 334,974
Parks and Recreation
Administration
Computer 1,700
Maintenance
Walk Behind Blower 1,500
Hand Dryers for restrooms 10,500
Radios 29,630
Total Parks and Recreation 0 43,330 0 43,330
Public Works
Public Works Administration
Copier Machine 8,000
Radios 15,900
Plotter/Printer 7,000
144
City of Atlantic Beach,Florida
Schedule of Capital Outlay
Fiscal Year 2002-2003
Buildings,
Land and
Improv. Equipment Vehicles Total
Streets Division
Utility Trailer(2) 2,000
Ditch Bucket for Back-hoe 1,500
Pallet Fork Frame&Teeth for Bobcat 700
Mower 7,600
Radios 30,932
Truck 15,000
Truck 4x4 22,000
Computer 1,200
Local Option Gas Tax
Sidewalk Replacement Program 50,000
Storm Water Utility
Heavy Load Equipment Trailer 18,000
Utility Truck( 1 Ton) 22,000
Bond Construction
Core City Project 199,873
Fleet Maintenance
Radios 5,400
Total Public Works 249,873 98,232 59,000 407,105
Water Utility
Water Production
Rehab of Well number 5 at WTP#3 100,000
Modify Water Plant#4 to repump station 10,000
Ground Storage Tank Rehab at WP#1,#2(3 Tanks) 80,000
Replacement of Well#2 at WTP#1 350,000
Security Upgrades at Water Plants 15,000
Radios 7,620
Water Distribution
Water Main replacement on Ocean from Ahem to 8th 350,000
Trailer for boring missle and compressor 1,000
Water line locators 1,100
New Radios 10,240
Computer 1,200
GPS Input equipment and Software upgrades 13,000
Total Water Utility 905,000 34,160 0 939,160
14
City of Atlantic Beach,Florida
Schedule of Capital Outlay
Fiscal Year 2002-2003
Buildings,
Land and
Improv. Equipment Vehicles Total
Sewer Utility
Sewer Collection
Telemetry at Lift Stations 60,000
Major Structural Repairs to bldg at Lift Station G. 8,000
Radios 10,240
GPS Arc Editor Software 1,000
Sewer Treatment
Switchgear at WWTP#1 60,000
Headwork Improvements at WWTP#2 19,000
Design and Build Static Screen Influent Structure 50,000
Design and build 2nd Sludge Holding Tank at WWTP#2 230,000
Security Upgrades 10,000
Replace Sludge Container 15,000
Radios 10,240
Computer 1,200
OPSWIN-wastewater operations&reporting software 4,000
Total Sewer Collection 462,240 16,440 0 478,680
Grand Total 2,166,313 509,880 153,996 2,830,189
•
146
City of Atlantic Beach
Uniform Accounting System Manual Guidelines
Element-Object Classifications
31-00 Professional Services
Legal and medical expenses, including employee physicals, drug screening,
hepatitis shots, medical laboratory tests, and City Attorney litigation expenses
31-02 City Attorney Retainer
Monthly retainer charged by 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,
finns, corporations, or other governmental units, including work performed
to repair infrastructure—some examples are:
Lawn service Tower or lift station repairs
Tree removal Asphalt work
Pest Control Concrete sidewalk pouring
Polygraph testing Ditch spraying
Uniform cleaning Water and soil laboratory testing
Beach cleaning Sludge hauling
Street sweeping Towing
Permits from governmental Electrical troubleshooting
agencies (unless related Pump and motor repairs
to a capital project) Motor vehicle tags/titles/registration
Point repairs to lines Security system monitoring
Employee assistance program
(EAP) fees
34-01 Specific Contracts
Contract expenses for fire services provided by the City of Jacksonville, sanitation
services provided by BFI and fleet maintenance services provided by First Vehicle
Services (non-contract costs passed on by First Vehicles Services are charged to 34-02)
35-00 Investigations
Confidential expenditures handled pursuant to criminal investigations
l4
City of Atlantic Beach
Uniform Accounting System Manual Guidelines
Element-Object Classifications
36-00 Pension Benefits
Benefits paid to participants in the pension plans
40-00 Travel and Per Diem
Public transportation, mileage per diem reimbursement for use of private vehicles or
meal per diem reimbursement or incidental expenses while conducting City
business
Note: All costs incurred for seminars or conferences, including per diem mileage
and meal allowance, will be charged to 54-00 Books, Subscriptions, Memberships,
Training
41-00 Communications
Periodic service charges for telephone lines, cellular telephones, modem lines, cable
television connections, pagers, and Internet user charges
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 Transportation, 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 as the items
acquired.
43-00 Utilities
Electricity provided 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
148
City of Atlantic Beach
Uniform Accounting System Manual Guidelines
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
The 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
46-01 Fleet Maintenance—First Vehicles Services
Contract and non-contract costs incurred from 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
1�
City of Atlantic Beach
Uniform Accounting System Manual Guidelines
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 <or= $5,000 would be charged to 52-00 Operating Supplies.
If the software cost is> $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
150
City of Atlantic Beach
Uniform Accounting System Manual Guidelines
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 is incurred to attend a seminar or conference, all costs associated with
the travel, including per diem mileage and meal allowance, will be charged to this
element-object classification.
59-00 Depreciation
Systematic and rational allocation of the historical cost of a capital asset over its estimated
useful service life
71-00 Principal
Principal due for debt service
72-00 Interest
Interest due for debt service
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 which do not represent operating expenditures
15
City of Atlantic Beach
Uniform Accounting System Manual Guidelines
Element-Object Classifications
Capital Assets
All expenditures charged to element classifications 61, 62, or 63 will be assigned a unique
project 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
63-00 Improvements Other Than Buildings
Structures and facilities other than buildings, such as roads, curbs, gutters, docks, fences,
landscaping, lighting systems, parking areas, storm drains, athletic fields, land
improvements, infrastructure, e.g., pipes, lift stations, etc.
Note: Irrigation systems, fence repairs, etc., costing < $1,000 should be charged to
34-00 Other Contractual Services
64-00 Machinery and Equipment
Equipment purchased that meets the capitalization policy, e.g., individual item> or=
$1,000, that will be tagged and monitored through the HTE fixed asset system
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
152
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City of Atlantic Beach
Long-Term Financial Plan
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01319
Fiscal Year 2002-2003
154
City of Atlantic Beach
Long Term Financial Plan Projection Summary
General Fund
Actual Actual Actual Estimated Budget Proj. Proj. Proj. Proj. Proj. Proj. Proj. Proj. Proj.
FY-99 FY-00 FY-01 FY-02 FY-03 FY-04 FY-05 FY-06 FY-07 FY-08 FY-09 FY-10 FY-11 FY-12
Cash Balance Forward 3,674,330 4,009,332 4,302,328 6,101,711 4,779,346 4,603,119 4,622,862 4,666,982 4,432,389 4,022,471 4,018,927 %948,070 4,029,349 4,200,337
Revenues
Taxes 2,887,974 3,040,813 3,327,242 3,180,003 3,391,964 3,538,192 3,690,942 3,850,510 4,017,209 4,191,364 4,373,318 4,563,427 4,762,065 4,969,625
Licenses and Permits 215,920 231,357 259,805 288,136 273,100 281,389 289,932 298,737 307,812 317,166 326,806 338,742 346,983 357,539
Intergovernmental Revenues 1,796,522 1,895,967 1,997,902 2,558,134 2,560,502 2,651,342 2,745,468 2,843,001 2,944,067 3,048,795 3,157,321 3,269,786 3,386,333 3,507,115
Charges for Services 106,037 107,154 111,083 106,680 125,069 129,009 132,879 136,866 140,972 145,201 149,557 154,044 158,685 183,425
Fines and Forfeitures 121,742 138,044 173,960 167,100 158,735 163,497 168,402 173,454 178,658 184,017 189,538 195,224 201,081 207,113
Miscellaneous Revenues 249,019 348,722 333,410 158,424 208,000 179,264 181,060 183,622 180,859 169,873 171,117 170,380 174,248 180,849
Interfund Transfers 600,000 824,740 611,630 648,002 745,433 718,236 736,511 757,383 778,868 800,985 823,753 847,192 871,321 896,161
Total Revenues 6,967,214 6,386,797 8,816,032 7,104,479 7,462,803 7,668,930 7,946,196 8,243,673 8,648,444 8,867,401 9,191,410 9,636,794 9,900,697 10,281,827
Other Financing Sources 86,164 218,022
Total Resources 9,616,698 10,396,129 11,333,382 12,206,190 12,242,148 12,162,048 12,468,057 12,810,666 12,980,833 12,879,872 13,210,337 13,484,864 13,930,046 14,482,164
Expenditures by Department
Governing Body 23,036 22,635 45,221 40,975 42,929 43,314 43,511 44,812 46,151 47,531 48,952 50,416 51,924 53,476
City Administration 221,738 220,134 274,586 336,473 379,315 389,408 401,898 414,802 428,134 443,107 457,339 470,844 486,038 501.740
Planning and Zoning 92,093 94,878 93,678 138,512 134,483 137,753 142,305 148,214 151,886 156,926 163,340 167,535 173,117 178,893
Building 132,807 167,145 250,982 309,705 339,888 345,795 357,117 368,838 380,975 393,542 426,555 440,032 433,991 448,449
Public Safety 3,239,597 3,350,278 3,321,278 3,812,337 4,257,826 4,376,848 4,539,225 4,665,722 4,813,514 4,981,456 5,125,835 5,263,320 5,447,010 5,555,888
PublicWorks-Streets 804,526 1,011,728 727,238 772,102 891,032 934,374 915,101 928,786 1,052,463 977,167 1,004,934 1,037,805 1,094,817 1,107,013
Parks and Recreation 308,858 431,948 968,964 873,470 1,000,829 1,044,104 1,020,820 1,063,603 1,119,492 1,172,525 1,268,743 1,216,188 1,254,904 1,274,935
General Government 784,711 729,569 549,724 1,143,271 692,727 367,592 481,098 743,387 965,748 688,691 766,568 809,375 787,909 772,245
Total Expenditures 6,607,366 6,028,315 6,231,671 7;426,846 7,739,029 7,639,187 7,901,076 8,378,166 8,968,362 8,860,946 9,262,266 9,466,616 9,729,709 8,892,640
Revenues Less Expenditures 349,848 368,482 583,361 -322,366 -276,226 19,743 44,120 -134,593 -409,918 -3,644 -70,867 81,279 170,988 389,187
Other Financing Uses 65,486
Cash Reserves 4,009,332 4,302,328 6,101,711 4,779,346 4,603,119 4,622,862 4,666,982 4,432,389 4,022,471 4,018,927 3,948,070 4,029,349 4,200,337 4,689,626
Total Exp.8 Reserves 9,616,898 10,396,129 11,333,382 12,206,190 12,242,148 12,162,048 12,468,067 12,810,666 12,980,933 12,879,872 13,210,337 13 484,864 13,930,046 14,482,164
Resource Allocation
Personal Services 3,076,981 2,917,724 3,008,121 3,537,502 3,962,415 4,079,493 4,208,749 4,343,540 4,482,961 4,627,182 4,778,382 4,930,742 5,090,454 5,255,716
Operating 1,721,608 2,425,118 2,431,032 2,757,693 3,104,128 3,205,030 3,308,297 3,414,947 3,525,092 3,638,850 3,756,340 3,877,689 4,003,023 4,132,479
Capital Outlay 317,868 273,522 456,839 204,317 217,886 233,342 156,589 165,561 253,668 183,402 248,472 131,769 151,204 44,169
Transfers Out 480,709 411,951 337,879 927,333 454,600 121,321 227,439 454,118 696,641 411,511 481,073 515,315 485,027 460,277
Total Expenditures 6,607,366 8,028,316 6,231,671 7,42%846 7,739,029 7,639,187 7,901,076 8,378,166 8,968,362 8,860,946 9,262,286 9,466,615 9 729,709 8,892,640
City of Atlantic Beach
General Fund
Total Revenues and Expenditures
12
10
8
El 0
o
4
2
0
1 1 1 1 1 I 1 1 1 1 1 1 1 1
N N N N N N N N N N N N
(00000000000000
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CO O N C+) 41. 01 0) V 00 CO O " N
-.•. Revenues Capital Outlay
Personal Services Transfers Out
Operating Expenses
156
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Sanitation Utility
Actual Actuel Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj
FY-99 FY-00 FY-01 FY-02 FY-03 FY-04 FY-06 FY-08 FY-07 FY-08 FY-09 FY-10 FY-11 FY-12
Cash Balance Forward 357,127 420,124 474,894 830,555 647,276 648,543 649,361 628,328 588,483 521,838 431,127 307,823 154,307 -38,560
Revenues
Charges for Services
Charges For Services 1,103,662 1,148,412 1,171,305 1,185,714 1,221,285 1,257,924 1,295,661 1,334,531 1,374,567 1,415,804 1,458,278 1,502,027 1,547,087 1,593,500
Grant Proceeds 5,948 19,736 3,029 0 0 0 0 0 0 0 0 0 0
Interest Earnings 19,958 29,141 28,495 12,000 12,000 29,184 29,221 28,275 26,482 23,483 19,401 13,852 6,944 -1,735
Total Revenue 1,129,568 1,197,289 1,202,829 1,197,714 1,233,285 1,287,108 1,324,882 1,382,808 1,401,049 1,439,287 1,477,879 1,515,879 1,554,031 1,591,765
Expenses
Personal Services 3,963 4,108 4,853 5,374 5,455 5,541 5,729 5,924 6,126 6,336 6,553 6,778 7,011 7,253
Operating 850,156 857;062 900,827 969,619 1,014,383 1,062,204 1,112,330 1,164,873 1,219,950 1,277,686 1,338,211 1,401,662 1,468,181 1,537,919
Capital 2,850 2,700 2,700 0 0 0 2,754 0 2,809 0 2,865 0 2,923 2,923
Debt 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Transfers 200,000 228,551 200,000 206,000 212,180 218,545 225,102 231,855 238,810 245,975 253,354 260,955 268,783 276,847
Total Expenses 1,068,789 1,092,421 1,108,360 1,180,993 1,232,018 1,286,291 1,345,915 1,402,851 1,487,895 1,529,996 1,600,983 1,689,394 1,748,898 1,824,942
Net Change In Cash Balance 72,799 104,868 94,449 18,721 1,267 817 -21,032 -39,846 -86,847 -90,710 -123,304 -153,518 -192,887 -233,177
Nat Change In Working Capital -9,802 -60,098 81,212
Ending Cash Balance 420,124 474,894 630,555 847,276 848,643 849,361 828,328 588,483 521,836 431,127 307,823 154,307 -38,580 -271,738
Restricted 263,530 272,430 276,420 295,248 308,005 321,573 335,790 350,663 366,222 382,499 399,529 417,349 435,994 455,505
Unrestricted 156,594 202,464 354,135 352,028 340,539 327,788 292,538 237,820 155,615 48,828 -91,707 -283,041 -474,554 -727,243
Detail Restricted
Operating Reserve(25%) 263,530 272,430 276,420 295,248 308,005 321,573 335,790 350,663 366,222 382,499 399,529 417,349 435,994 455,505
263,630 272,430 278,420 295,248 308,006 321,573 336,790 360,863 388,222 382,499 399,629 417,349 435,994 455,505
City of Atlantic Beach
Sanitation Fund
Total Revenues and Expenditures
2,000
1 ,500
ca
cn 1 ,000
o
o
500
0
1 1 1 1 1 1 1 1 1 1 1 1 1 1
N N N N N N N N N N N N N
c00000000000000
cc000o000000 -% -x -%
co o -a N w 4. cr CD oo cc
—40— Data A Capital Outlay
Personal Services Transfers Out
Operating Expenses
158
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Convention Development Tax Fund
Actual Actual Actual Estimate Budget Pro) ProJ Pro) Pro) Pro) Pro) Pro) Pro) Pro)
FY-99 FY-00 FY-01 FY-02 FY-03 FY-04 FY-05 FY-08 FY-07 FY-08 FY-09 FY-10 FY-11 FY-12
Cash Balance Forward 141,276 142,016 45,360 121,705 163,835 106,835 125,015 143,377 161,922 180,853 199,571 218,879 237,977 267,468
Revenues
Convention Development Taxes 60,060 54,744 80,667 75,000 75,000 75,750 76,508 77,273 78,045 78,826 79,614 80,410 81,214 82,026
Interest Earnings 6,938 4,667 3,738 2,500 3,000 3,030 3,060 3,091 3,122 3,153 3,185 3,216 3,249 3,281
Other Revenues 4,500
Total Revenue 66,998 59;411 84,405 82,000 78,000 78,780 79,568 80,383 81,167 81,979 82,799 83,627 84,463 86,307
Expenses
Operating 65,626 1,000 3,291 9,870 0 0 0 0 0 0 0 0 0 0
Capital 0 0 0 0 75,000 0 0 0 0 0 0 0 0 0
Transfers 0 158,808 0 30,000 60,000 60,600 61,206 61,818 62,436 63,061 63,691 64,328 64,971 65,621
Total Expenses 66,826 169,808 3,291 39,870 136,000 60,600 61,206 61,818 62,436 63,081 63,691 64,328 64,971 66,621
Net Change In Cash Balance 1,372 -100,397 81,114 42,130 -57,000 18,180 18,382 18,545 18,731 18,918 19,107 19,298 19,491 19,688
Net Change In Working Capital 631 -3,741 4,769
Ending Cash Balance 142,016 46,360 121,705 183,835 108,835 125,015 143,377 161,922 180,663 199,571 218,679 237,977 257,468 277,156
Restricted 142,016 45,360 121,705 163,835 106,835 125,015 143,377 161,922 180,653 199,571 218,679 237,977 257,468 277,155
Designated
Unrestricted 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Detail Restricted
Tourism/Recreation 142,016 45,360 121,705 163,835 106,835 125,015 143,377 161,922 180,653 199,571 218,679 237,977 257,468 277,155
142,016 45,360 121,705 163,836 106,835 126,015 143,377 161,922 180,653 199,571 218,879 237,977 257,468 277,155
r-r
I
City of Atlantic Beach
Convention Development Tax Fund
Total Revenues and Expenditures
200
150
as co
0 0
100
0 = "
50
0
1 I
1 1 1 1 1 I 1 1 1 1 1 1
N N N N N N N N N N N N
CD O O O O O O O O O O O O O
(0000004000400 -% -1 "
CO O " N (.4 tJ1 O) -1 CO tD O N
amsk Revenues Capital Outlay
Operating Expenses Transfers Out
160
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Gas Tax Fund
Actual Actual Actual Estimated Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj
FY-99 FY-00 FY-01 FY-02 FY-03 FY-04 FY-06 FY-06 FY-07 FY-08 FY-09 FY-10 FY-11 FY-12
Cash Balance Forward 940,623 1,192,046 1,385,114 1,792,721 674,080 493,173 293,173 293,174 293,174 293,174 293,174 293,174 293,174 293,174
Revenues
Local Option Gas Taxes 458,441 481,274 490,056 486,780 492,565 507,342 522,562 538,239 554,386 571,018 588,148 605,793 623,967 642,686
Interest Earnings 54,019 80,839 79,137 30,000 25,000 14,795 8,795 8,795 8,795 8,795 8,795 8,795 8,795 8,795
Other Revenues
Total Revenue 612,460 662,113 669,193 616,780 517,665 622,137 631,367 647,034 663,181 679,813 696,944 614,688 632,762 651,481
Expenses
Operating 173,477 301,391 52,157 156,000 235,000 0 0 190,000 260,000 190,000 225,000 225,000 225,000 250,000
Capital 0 5,700 53,658 1,003,691 50,000 50,000 30,000 50,000 40,000 30,000 30,000 20,000 20,000 20,000
Transfers 63,940 84,114 71,959 575,730 313,472 672,137 501,357 307,034 263,181 359,813 341,944 369,588 387,762 381,481
Total Expenses 237,417 391,205 177,774 1,736,421 598,472 722,137 631,367 647,034 663,181 679,813 696,944 614,588 632,762 651,481
Net Change In Cash Balance 276,043 170,908 391,419 -1,218,641 -80,907 -200,000 0 0 0 0 0 0 0 0
Net Change in Working Capital 23,620 -22,160 -16,188
Ending Cash Balance 1,192,046 1,386,114 1,792,721 674,080 493,173 293,173 293,174 293,174 293,174 293,174 293,174 293,174 293,174 293,174
Restricted 322,046 515,114 1,792,721 574,080 493,173 293,173 293,174 293,174 293,174 293,174 293,174 293,174 293,174 293,174
Designated 870,000 870,000 1,000,000 0
Unrestricted 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Detail Restricted
Restricted for Streets 1,192,046 1,385,114 1,792,721 574,080 493,173 293,173 293,174 293,174 293,174 293,174 293,174 293,174 293,174 293,174
1,192,046 1,386,114 1,792,721 674,080 493,173 293,173 293,174 293,174 293,174 293,174 293,174 293,174 293,174 293,174
n.
City of Atlantic Beach
Gas Tax Fund
Total Revenues and Expenditures
2,000
1 ,500
�
)
as to
u) 1 ,000
0 0
o i
500
0
-n -nm7171 "T1 " 7171 " mmmm
1 1 1 1 1 1NN N 1 1 1 1 1 1N
N N N N N N N
tC O O O O Co O O O O O O Co O
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Revenues Capital Outlay
Operating Expenses Transfers Out
162
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Storm Water Utility
Actual Actual Actual Estimate Budget Pro) Proj Proj Pro) Proj Proj Proj Proj Proj
FY-99 FY-00 FY-01 FY-02 FY-03 FY-04 FY-06 FY-06 FY-07 FY-08 FY-09 FY-10 FY-11 FY-12
Cash Balance Forward 698,620 1,118,868 824,230 360,254 423,660 408,522 408,622 408,522 408,522 408,622 408,622 408,622 408,622 408,523
Revenues
Charges for Services
Storm Water Fees 248,942 246,975 268,384 266,640 269,508 274,898 280,396 286,004 291,724 297,559 303,510 309,580 315,772 322,087
Fees From Rate Increases 90,000 91,800 93,636 95,509 97,419 99,367 101,355 103,382 105,449 107,558
Total Charges for Services 248,942 246,975 268,384 266,640 359,508 366,698 374,032 381,513 389,143 396,926 404,864 412,962 421,221 429,645
Grant Proceeds 25,000 20,000 428,450
Interest Earnings 40,941 53,022 27,071 5,500 8,000 12,256 12,256 12,256 12,256 12,256 12,256 12,256 12,256 12,256
Transfer In from Other Utilities 693,112
Transfer In from Gas Tax 503,792 193,000 601,051 428,922 235,529 190,698 288,841 270,582 298,021 316,419 310,692
Transfer from 1/2 Cent Sales Tax 45,399
Transfer In from General Fund 450,000 91,021 196,836 423,209 665,423 379,981 449,227 483,151 452,541 427,466
Other Revenues 550 32,836
Total Revenue 983,546 299,997 363,291 1,291,331 988,968 1,071,026 1,012,046 1,062,606 1,257,620 1,078,004 1,136,929 1,206,389 1,202,437 1,180,069
Expenses
Personal Services 0 0 106,743 119,186 250,209 256,096 264,607 273,559 282,983 292,911 303,379 314,426 326,092 338,421
Operating 233,738 4,683 178,301 257,841 382,639 404,118 416,242 428,729 441,591 454,839 468,484 482,538 497,014 511,925
Capital 33,815 294,403 272,932 509,802 40,000 80,000 0 20,000 203,000 0 35,000 80,000 50,000 0
Debt 291,840 294,675 291,173 331,196 331,148 330,811 331,197 330,219 329,946 330,254 330,066 329,425 329,330 329,713
Transfers 0 1,015 0 0 0 0 0 0 0 0 0 0 0 0
Total Expenses 669,393 694,776 849,149 1,218,025 1,903,996 1,071,026 1,012,046 1,062,607 1,267,619 1,078,004 1,136,929 1,206,389 1,202,436 1,180,069
Net Change In Cash Balance 424,152 -294,779 -496,858 73,306 -15,038 0 0 0 0 0 0 0 0 0
Net Change In Working Capital 3,914 -151 -21,882
Ending Cash Balance 1,118,868 824,230 360,254 423,560 408,622 408,522 408,522 408,622 408,822 408,622 408,522 408,622 408,623 408,622
Restricted 277,315 222,431 289,641 342,654 406,573 413,162 418,610 423,236 428,603 434,628 440,515 446,310 452,774 459,871
Designated
Unrestricted 841,644 601,799 60,613 80,906 1,949 -4,640 -10,088 -14,714 -20,081 -26,106 -31,993 -37,788 -44,262 -51,349
Detail Restricted
Debt Service Reserve 145,920 147,338 145,587 185,598 165,574 165,406 165,599 185,110 164,973 165,127 165,033 164,713 164,685 184,857
Operating Reserve(25%) 131,395 75,093 144,054 177,056 240,999 247,756 253,011 258,127 263,630 269,501 275,482 281,597 288,109 295,015
277,316 222,431 289,641 342,654 406,673 413,162 418,610 423,236 428,603 434,628 440,516 446,310 462,774 469,871
1
CA
City of Atlantic Beach
Storm Water Utility Fund
Total Revenues and Expenditures
1 ,500
8 1 ,000
`i
as a3
0 0
I3 F_
500
0
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1 I 1 1 1 1 1 1 1 1 1 1 1 1
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(00000000000 -& - -
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Revenues Capital Outlay
Personal Services Debt Service
Operating Expenses Transfers Out
164
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Water and Sewer Utility Combined Summary
Actual Actual Actual Estimated Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj
FY-99 FY-00 FY-01 FY-02 FY-03 FY-04 FY-06 FY-O8 FY-07 FY-08 FY-09 FY-10 FY-11 FY-12
Cash Balance Forward 8,663,414 7,882,366 8,833,295 7,153,897 4,642,910 3,493,879 2,896,647 2,616,823 2,113,228 1,624,407 1,337,417 1,056,033 946,349 1,065,660
Revenues
Charges For Services 4,522,714 4,806,773 5,018,861 5,485,865 5,584,228 5,807,595 6,039,899 6,281,495 6,532,755 6,794,065 7,065,827 7,348,460 7,642,399 7,948,095
Assessments 182,389 155,291 187,342 220,000 170,000 170,000 170,000 170,000 170,000 170,000 170,000 170,000 170,000 170,000
Other Revenues 1,042,977 1,089,774' 1,800,791 717,133 632,114 621,407 594,588 579,775 568,347 555,728 545,276 538,347 534,494 536,943
Total Revenue 5,748,080 6,061,838 6,806,993 6,422,998 6,386,340 6,699,002 6,804,487 7,031,270 7,271,102 7,519,792 7,781,103 8,066,807 8,348,893 8,666,038
-1.4% 6.3% 12.5% -5.8% -0.8% 3.3% 3.1% 3.3% 3.4% 3.4% 3.5% 3.5% 3.8% 37%
Expenses
Personal Services 971,506 1,034,201 1,015,863 1,225,136 1,346,046 1,388,311 1,433,718 1,460,670 1,529,230 1,579,454 1,831,402 1,685,136 1,740,723 1,798,228
Operating 2,266,958 2,504,685 2,870,833 3,056,635 2,996,085 3,100,879 3,049,681 3,157,864 3,270,271 3,387,089 3,508,520 3,634,773 3,768,071 3,902,649
Capital 705,230 1,297,143 1,022,274 2,888,372 1,417,840 921,400 898,200 984,000 1,135,000 1,001,200 1,070,000 980,000 848,200 1,083,000
Debt 1,332,960 1,378,544 1,314,577 1,351,842 1,351,240 1,349,352 1,352,511 1,347,621 1,347,801 1,347,089 1,346,858 1,344,673 1,344,031 1,344,799
Transfers 1,093,112 424,942 400,000 412,000 424,360 437,091 450,204 483,710 477,621 491,950 506,708 521,909 537,567 553,694
Total Expenses 8,369,768 6,639,495 6,623,547 8,933,986 7,636,571 7,197,034 7,184,311 7,433 866 7,769,923 7,806,782 5,083,488 8086,492 8,238,691 8,882,369
21.9% 4.2% -0.2% 34.9% -15.7% -4.5% -0.2% 3.5% 4.4% 0.8% 3.3% 1.3% 0.9% 5.4%
Net Changs In Cash Balance -621,686 -687,667 183,447 -2,610,987 -1,149,231 -698,032 -379,824 -402,696 -488,821 -286,989 -282,384 -109,686 110,302 -27,332
Net Change In Working Capital -648,796 -461,412 137,167 0 0 0 0 0 0 0 0 0 0 0
Ending Cash Balance 7,882,386 6,833,296 7,163,899 4,642,910 3,493,679 2,896,647 2,616,823 2,113,228 1,624,407 1,337,417 1,066,033 946,349 1,065,850 1,028,319
Restricted 2,582,614 2,524,860 2,557,607 2,687,324 2,705,053 2,743,584 2,747,783 2,786,277 2,830,131 2,874,940 2,921,801 2,968,959 3,019,113 3,072,242
Designated 921,790 0 0 0 0 0 0 0 0 0 0 0 0 0
Unrestricted 4,377,982 4,308,436 4,696,292 1,966,686 788,626 152,063 -231,960 -673,049 -1,206,724 -1,637,622 -1,888,768 -2,023,611 -1,963,463 -2,043,923
Detail Restricted
Bond Debt Service Reserve 666,480 689,272 657,288 675,921 675,620 674,676 676,256 673,811 673,901 673,545 673,429 672,337 672,018 672,400
Renewal and Replacement 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000
Operating Reserve(25%) 1,416,134 1,335,588 1,400,318 1,511,403 1,529,433 1,568,908 1,571,528 1,612,466 1,656,231 1,701,395 1,748,372 1,796,623 1,847,098 1,899,842
2,682,614 2,624,860 2,667,607 2,687,324 2,706,063 2,743,584 2,747,783 2,786,277 2,830,131 2,874,940 2,921,801 2,988,969 3,019,113 3,072,242
City of Atlantic Beach
Water and Sewer Combined
Total Revenues and Expenditures
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Personal Services Debt Service
Operating Expenses Transfers Out
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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 anadopted
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.
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
1
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.
170
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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 ofpayments 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.
17'
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 may include 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 if an 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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