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Annual Budget for 2001-2002 -v City of Atlantic Beach, Florida Tri S) .% Annual Budget 2001 — 2002 City of Atlantic Beach, Florida Annual Budget 2001 - 2002 Mayor John S. Meserve City Commission Richard M. Beaver J\�_ Louis M. Borno F Theo K. Mitchelson J /-; SS. J. Dezmond Waters III - -r City Attorney Alan C. Jensen F c City Manager James R. Hanson City Clerk Maureen T. King City of Atlantic Beach Annual Budget Fiscal Year 2001-2002 Table of Contents Introduction Budget Message I-VII Calendar 1 Millage Resolution 2 Budget Ordinance 4 Combined Summary of all Funds, Revenues and Expenditures 5 Combined Summary of Expenditures by Department 6 Summary of all Funds Graph 7 Organization Charts 8-16 Combined Summary of Revenues and Expenditures General Fund Graph 17 Where Your Tax Dollar Goes Graph 18 Summary of General Fund Revenues 14-15 General Fund Description 19 Summary of Local Millage Rates Graph 20 Millage History 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 30-31 City Commission 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 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 Mayport Waterfront Partnership Grant 68-69 Tree Protection 70-71 Public Safety Summary of Public Safety 72 Police 73-75 Administration 76 Patrol 77 Detectives 78 Dispatch 79 Animal Control 80 Police School Guards 81 Police Grants 82-84 Police Trust Fund 85-87 Fire Department 88 Summary of Fire Department 89 Fire Administration 90 Fire Rescue 91 Fire Prevention 92 Lifeguards 93 Code Enforcement 94-95 Parks and Recreation Summary of Parks and Recreation 96-98 Location of City Parks 99 Parks Administration 100 Park Activities 101 Park Maintenance 102-103 First Night Special Event 104-105 Jacksonville Community Foundation Grant 106 Public Works Summary of Public Works 108 Public Works Administration 109-110 Street and Road Maintenance 111-112 Local Option Gas Tax 113-114 Sanitation 115-117 Storm Water Utility 118-120 Utility Revenue Bond Construction 121-123 Fleet Maintenance 124-125 Public Utilities Summary of Public Utilities 126 Water Utility Fund 127-128 Atlantic Beach Division 129 Buccaneer Division 130 Administrative 131 Water Plant Division 132 Water Distribution 133 Sewer Utility Fund 134-135 Atlantic Beach Division 136 Buccaneer Division 137 Administration 138 Treatment Division 139 Sewer Collection 140 Pension Funds Summary of Pension Funds 142-143 General Employee Pension 144 Police Employee Pension 145 Fire Employee Pension 146 Supplemental Information Certification of Taxable Value 148 Schedule of Inter-fund Transfers 149 Schedule of Capital Outlay 150-153 Summary of core City Project Budget 154 Uniform Accounting Guidelines 155-162 Long Term Financial Plan 164-177 Glossary 178-182 Budget Message , v� - i.r To: The Honorable Mayor and City Commissioners T3-1 From: Jim Hanson, City Manager c Date: August 1, 2001 On behalf of the City staff, I am pleased to present the Annual Operating Budget for the City of Atlantic Beach for Fiscal Year 2001-02. This budget is balanced, provides for the continuation of services at This budget is balanced, existing or improved levels and projects remaining balances for each of the provides for existing or major funds at the end of the year totmeet or exceed the City Commission improved levels of established contingency level of 25% service and maintains Most of the highlights in this budget spring from the priorities established over a 25% contingency by the Commission during the Strategic Planning Process. One of those is the establishment of ten-year projections for all major operating funds to aid in long term planning and to ensure that adequate funding is in place to maintain and upgrade our infrastructure. You will find these multi-year plans in this budget under the tab entitled "Long-Term Financial Planning". Increased resources in the General Fund have been directed to Parks and Most of the highlights Recreation and Storm Water Utility maintenance. The property tax rate spring from the will remain the same and produce only moderate growth in revenue. Commission's strategic Therefore, fewer General Fund resources will be available for capital planning priorities projects. However, new capital revenues are now available as a result of the Better Jacksonville Plan and the City having negotiated an agreement with Jacksonville to receive a proportional share of the additional V2 cent sales tax. These funds should be used for discretionary capital projects as described in the enabling legislation for the Better Jacksonville Plan such as roads, parks and other public facilities. Presently, the only project funded by the new '/2 cent sales tax is the infrastructure improvements in the Selva Marina subdivision. No rate increases are included in any fund with the exception of the water No rate increases are and sewer increases that were approved last year as a two-step rate recommended except increase. However, it is evident from the multi-year fmancial plans that for the water and rate increases will be needed in several of the funds in future years to off- sewer rate increases set expected increases in operational costs from inflation and to continue to approved last year have funds available for major projects. I Specific highlights in this budget are as follows; Strategic Plan Initiatives Funding for several of the strategic planning items established in the last fiscal year are carried forward in this budget, and funding is included for the new items in the Strategic Plan as envisioned by the City Commission for fiscal year 2001-02. IT System Improvements; A continued focus on the information Funding is included technology system is evident in many of our City departments. This budget for document imaging includes the addition of a second employee in the Finance Department for in several the maintenance and development of the IT system. Funding is included in departments,for several departments for document imaging to convert records in accordance software upgrades, with the timetable established in the Strategic Plan. Major software upgrades and beginning a are anticipated in the Police and Building Departments. Capital funds are SCADA system for are included in the Water and Sewer Utility accounts for the initial steps in water and sewer development of a Supervisory Control and Data Acquisition, (SCADA), facilities software monitoring and control system that is ultimately expected to connect all of the City's water production plants, wastewater facilities and lift stations to a central point. Storm Water Utility; The Strategic Plan calls for the implementation of a regular maintenance plan for storm water facilities and to update the 1995 This budget provides Storm Water Master Plan. This budget includes the addition of two funding for a program employees to enable the fulltime use of the newly purchased Menzi-Muck of regular walking excavator to clean out drainage ditches. Significant capital funding maintenance of our has been scheduled in the multi-year financial plan for this fund. Note that storm water system the $3.00 residential unit storm water fee presently generates approximately $260,000 per year. However, the expenses of maintaining that system, including debt payment, are rapidly approaching a million dollars a year. We anticipate major subsidies of this fund from the General and Gas Tax Funds in future years. Undoubtedly, rate increases will be needed to the monthly storm water fee within the ten-year planning horizon. Maintenance of Parks, Landscaped Areas and City Buildings; As noted above, the General Fund shows increases in several departments resulting from the increased focus on maintenance in these areas. Five and a half new employees were added in the Parks and Recreation Department last year and two painters were budgeted in the Building Department. While there were some delays in hiring all of these employees, and improvements began later than originally anticipated, many compliments have been received about the appearance of public facilities. This year's budget continues funding for those new employees with the exception of one II gardener position, which was cut. City staff does not believe that this additional position is currently needed to handle the present workload. Core City Construction Budget; During the past year, the sewer system in the Core City has been renovated and the construction on the Sherry Drive Funds are in place to Project has begun. This budget anticipates completion of the planning for complete the long- the final phrases of the Core City Project this fall and includes funding for anticipated Core City all remaining work, even though some of the projects are expected to be Project completed after the end of the 01-02 year. Engineers working on the final design have identified several changes from the original concept that are expected to save the City a considerable sum of money. However, final cost estimates are not available and the budget of approximately nine million dollars established a year ago remains in place less what has been spent so far. While we are hopeful that the engineering design changes will accomplish some savings, we have seen construction cost increases as a result of the large amount of work ongoing from the Better Jacksonville Plan. Because of these off-setting factors, we do not believe that it is prudent to reduce the Core City Project budget at this time. Selva Marina Subdivision; In recent months, a Committee appointed by the City Commission to study the possible public ownership and All of the improvement of the streets and drainage systems in the Selva Marina area improvements made a recommendation to the Commission for the City to accept the recommended by the streets, fund several capital projects and to assess the owners for a portion of Selva Marina those costs. The Commission in turn held a hearing in which the public Committee are was highly supportive and authorized City staff to proceed with the work. included in the budget Funding is included in this budget for all of the capital items recommended for 01-02 by the Selva Marina Committee and revenues are anticipated over the next ten years as residents pay off the assessments. Parks Master Plan;The Strategic Plan calls for a Master Plan of needed Park improvements in Atlantic Beach to be completed within the coming year. We anticipate that this can be done in house utilizing existing staff. Sewer System Capital Improvements; A Sewer Master Plan was completed recently and was submitted to the City Commission. A mid-year budget amendment was adopted so that the most urgently needed projects could begin immediately. Designs were completed and most of those projects are already under construction. This budget for the next year includes many of the items recommended in the Sewer Master Plan and most of the others are included in the ten-year capital projection. Water System Capital Improvements; A Water Master Plan was funded in the current year's budget and is close to completion. While final recommendations have not yet been made, staff has had numerous III conversations with the City's consultants and has anticipated many of their recommendations, which are included either in the budget for FY 2001-02 or in the ten-year capital plan. Pay and Classification Plan; A Pay and Classification Plan was completed A 4% increase has and adopted in the FY 2000-01 budget. Our consultants have recommended been included in the that the City fund an increase of 4% for cost of living and merit, which has budget for COLA and been included in this budget as well as the cost to implement the new pay merit, as well as the plan establishing pay ranges for all positions. cost to implement a new pay plan Salaries, Benefits and Personnel As previously noted, a 4% increase in salaries and related accounts has been included for cost of living and merit per the consultant's recommendation. This budget reflects a net increase in the number of personnel of 3 for a total of 153 authorized employees. One records clerk is being added in the Police Department, two heavy equipment operators are being added in the Public Works Storm Water Utility and one IT technician has been added to the Finance Department budget. Also, one of the gardener positions has been eliminated from the Parks and Recreation budget. Group Health Insurance costs are anticipated to increase dramatically in the Group health costs coming year. The City's present carrier has announced it will discontinue will rise dramatically providing coverage in Florida by the end of the calendar year and City staff because our carrier is is searching for alternatives. Because of the City's comparatively poor discontinuing experience rating from a few major claims, most of the major carriers have coverage and the City refused to submit bids. In order to assure the employees of uninterrupted has a poor experience coverage, the City has agreed to extend the current contract at an increased rating cost for an additional year while continuing to seek alternative solutions. Contributions to the City's Police and General Employee Pension Funds are also expected to increase substantially in the coming year from $378,000 to $438,000,or 15.8%. Earlier this year, the City Commission considered a recommendation from the Pension Boards to provide a 5% cost of living adjustment for retirees. This would cost an estimated average of$8,412/year for 30 years according to our actuaries with an immediate budget impact of$22,000. These funds have been included in the final budget and an ordinance enabling the COLA to be implemented is pending approval. IV Sanitation Fund The bids received during the last year by the City for sanitation services No sanitation rate were great news! While the City's previous contractor had estimated an increases will be increase of 30% when the contract came up for renewal, another major needed for several provider offered a reduced service at approximately the same amount that years the City was paying before. Trash collection was reduced from two days per week to one. With this new contract in hand and a strong balance of over $500,000 anticipated at the beginning of the next fiscal year, no sanitation rate increases are anticipated for several years to come. Atlantic Beach will pay an increasing tipping charge to Jacksonville for landfill usage in the coming years. However, although the multi-year estimate for this fund shows that these costs can be absorbed without any rate increases in the short term. Gas Tax Fund One million dollars was included in the Local Option Gas Tax Fund in the Funding for annual FY 2000-01 budget for the Core City Project. Some of those monies have street resurfacing in been spent and the remainder is being carried into the upcoming fiscal year. accordance with the Other than that item, only four expenditures are anticipated over the next ten recently presented years. These include funding the annual resurfacing costs established by the plan is included for Public Works Director through the Street Management Software Plan that the ten year plan was approved to the Commission in recent months, sidewalk repairs, the annual transfer out for debt service, and the remainder is slated to be transferred to the Storm Water Utility Fund for drainage improvements. As previously mentioned, only a small portion of the storm water utility costs are funded by the storm water fee of $3.00 per residential unit. The remainder comes from subsidies from gas taxes and the General Fund. Convention Development Tax Fund Beginning with the FY 2001-02 budget, about half of the annual proceeds from this tax will be transferred to the General Fund ($30,000 per year) to help off-set the cost of park improvements and maintenance. The remaining funds are undesignated. With a beginning balance of over $100,000, some capital project(s) could be funded by the convention development tax. Internal Service Allocations In past years the cost for the City Manager's Department, Finance Allocation of several Department, Fleet Maintenance, Human Resources and Public Works internal service funds Administration have been allocated to City operating departments using a will be improved, and variety of methods, some of which were subjective. The allocation method some departments will V for several of these has changed for the upcoming year, and most will be be charged more and allocated based on total operating budget. The Fleet Maintenance costs will others less continue to be allocated based upon the number and type of vehicles and equipment owned by each of the operating departments. The amount being allocated to some departments will increase while others will decrease. The Police Department is one that will have a substantial increase in allocation based upon the change of formulas. Water and Sewer Accounts The City's water and sewer expense accounts have been divided into four divisions in the past; Atlantic Beach Water, Atlantic Beach Sewer, Buccaneer Water System and Buccaneer Sewer System. The allocation of costs between these various accounts has been somewhat arbitrary as employees are shared between several of these divisions. City staff feels that there is no continued value in keeping the cost for the Atlantic Beach and Buccaneer Systems separate and the additional work in doing so wastes valuable resources. Instead, we feel that a far better accounting of water and sewer costs can be accomplished through a reallocation into four new divisions as follows; Water Production, Water Distribution, Sewer Collection and Sewer Treatment. The budget reflects this change in accounting. Grant Funds Atlantic Beach has been extremely fortunate in recent months to have Atlantic Beach has received quite a number of grants from state and federal agencies for various received a lot of grant projects. Additional Community Development Block Grants have been funds recently, but made available from previous years balances, roughly doubling the yearly shouldn't expect them budget for block grant activities. Over a million dollars in grant funds has to continue at the been approved for aid in the Core City construction project and a major same level portion of the funding for the Dutton Island improvements have come from grants. While the City will no doubt continue to receive grants from state and federal agencies, the amount of those cannot be expected to continue at the last year's abnormal level. Funding for grant preparation services is included in the budget for next year. Conclusion The City of Atlantic Beach is in excellent financial condition and will The City is in excellent remain so through the coming fiscal year. This budget anticipates the draw condition and will down of balances for capital projects in several funds, but all major funds remain so. will end the next year with at least the 25% reserve established by the Commission barring unforeseen events or circumstances. VI For the first time, multi-year financial planning is in place. These long term projections should provide the City Commission with the necessary Multi-year financial information to make informed decisions about when rate increases are planning is in place needed in the various funds to ensure that our systems are maintained and for the first time services continue to be provided at a high level for many years to come. Many improvements in the level of maintenance of the City's infrastructure have been requested by the Commission through the last two years strategic Maintenance has planning efforts and have been included in the operating budgets of both the improved in may areas present fiscal year and future year projections. While these cost increases and will continue to have reduced available revenues in several funds, the new monies available improve from the 1/2 cent sales tax/Better Jacksonville Plan will provide a reliable source for capital projects for many years to come. Respectfully submitted, J. Hanson City Manager • VII City of Atlantic Beach Budget Calendar Fiscal Year 2001-2002 . Date Required Action Responsibility May 29 to Preparation of budget requests on-line, current year budget Department Heads June 15 review. June 15 Submit Detail Budget Requests on-line and submit Department Heads program description pages June 15 to Review of on-line requests, Meetings with Department Department Heads July 1 Heads for explanations and justifications. Program pages Finance Director are also to be included in discussions. City Manager July 1 Receive Certification of Taxable Value Property Appraiser July 1 to July Preparation of Proposed Budget Department Heads 31 Finance Director City Manager July 20 to State Revenue Sharing Estimates provided Department of July 31 Revenue July 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 4th). August 1 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 16 to City Commission Workshops to review Proposed Budget Department Heads August 23 are tentatively scheduled for August 16th, 20th, and 23`d. Finance Director City Manager City Commission August 27 Advertise in newspaper for public hearing on adoption of Finance Director Tentative Budget and Proposed Millage (The property City Clerk appraiser will also notify property owners). Property Appraiser September 6 Hold Public Hearing to adopt the Tentative Budget and City Commission Millage (F.S. 200.065). September 22 Publish TRIM notice in public newspaper Finance Director September 24 Final Hearing to approve Budget and Millage Rate City Commission • RESOLUTION NO. 0146 A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA LEVYING 'IRE AD VALOREM PROPERTY TAX MILLAGE RATE FOR MUNICIPAL PURPOSES ON ALL TAXABLE PROPERTY WITI IN THE CITY FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2001 AND ENDING SEPTEMBER 30, 2002; STATING 'IRE PERCENTAGE BY WHICH THE MILLAGE TO BE LEVIED EXCEEDS rm., ROLLED-BACK RATE; AND, PROVIDING AN EFFECTIVE ECTIVE DATE. WHEREAS, Florida law requires the City Commission of the City of Atlantic- Beach, Florida,to pass a resolution levying the millage rate for ad valorem property taxes for municipal purposes on all taxable property within the city limits of the City of Atlantic Beach,Florida,for the fiscal year beginning October 1, 2001 and ending September 30, 2002; 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 1,2001 and ending September 30, 2002, based on a millage rate of 11721 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 TT 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,2001 and ending September 30, 2002, 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 2.9741 is 6.6575. 3. This resolution shall take effect immediately upon its passage and adoption by the City commission of the City of Atlantic Beach,Florida. 2 ADOPTE ri .t a public hearing by the City Commission of the City of Atlantic Beach, Florida on, •e,24' • • of September, 2001. John Awl• 'k • Mayo 'res d'.g Officer Ap! •ved as to form and correctness: • an C. Jetts•n, Esquire City Atti i ey ATTEST: iOtakliti-fi'vu - Maureen King, C City Clerk CERTIFICATION 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, this the(9ay of i ...... City Clerk • ORDINANCE NO. 20-01-52 AN ORDINANCE ADOPTING THE FINAL BUDGET FOR THE CITY OF ATLANTIC BEACH, FLORIDA FOR FISCAL YEAR BEGINNING OCTOBER 1, 2001 AND ENDING SEPTEMBER 30,2002. ' WHEREAS, the City Commission of the City of Atlantic Beach, Florida, on September 6, 2001, 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, 2001 and ending September 30, 2002 in the amount of$26,958,284. NOW, THEREFORE, BE IT ENACTED BY THE CITY COMMISSION OF THE CITY OF ATLANTIC BEACH, FLORIDA, that; 1. The fiscal Year 2001/2002 budget be adopted, and 2. This ordinance shall take effect immediately upon its adoption. Passed by the City Commission on first reading this 6th day of September 2001. Pc\b the City Commission on second and final reading this 24th day of Set / rer 001. T John S. ' e',e e Mayor/Presiding Officer iA roved as to form and correctness: Ian C. Jensen, Esquire City Attqrtrey v ATTEST: (4:Gutta,st Maureen King, 'C 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. this they day of iit _ ,` A . City Clerk . 4 City of Atlantic Beach Combined Summary of Revenues and Expenditures Summary of all Funds Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 31,944,061 32,812,137 30,084,762 27,981,294 (2,103,468) Revenues General Fund 5,957,214 6,386,797 6,793,086 6,811,899 18,813 Special Revenue Funds 716,562 759,393 1,316,087 1,337,566 21,479 Debt Service Fund 1,071,344 229,343 221,251 222,363 1,112 Capital Project Fund 400,137 653,500 399,500 398,500 (1,000) Enterprise Funds 8,337,175 7,947,739 9,265,510 9,168,486 (97,024) Internal Service Funds 1,464,467 1,667,734 1,908,890 2,113,422 204,532 Trust and Agency Funds 1,635,998 1,206,167 1,230,048 1,271,882 41,834 Total Reveunes 19,582,897 18,850,673 21,134,372 21,324,118 189,746 Other Financing Sources 884,287 88,172 0 0 0 Total Resources 52,411,245 51,750,982 51,219,134 49,305,412 (1,913,722) Expenditures General Fund 5,607,366 6,028,315 6,376,980 6,804,506 427,526 Special Revenue Funds 438,517 696,350 951,405 2,101,558 1,150,153 Debt Service Fund 996,007 232,579 220,251 220,363 112 Capital Project Fund 539,130 628,438 625,000 623,500 (1,500) Enterprise Funds 9,613,351 9,502,353 12,531,932 15,079,150 2,547,218 Internal Service Funds 1,518,029 1,648,498 1,870,943 2,120,280 249,337 Trust and Agency Funds 602,908 2,171,866 661,329 622,295 (39,034) DIVISION TOTALS 19,315,308 20,908,399 23,237,840 27,571,652 4,333,812 Other Financing Uses 283,800 757,821 0 0 0 Cash Reserves 32,812,137 30,084,762 27,981,294_ 21,733,760 (6,247,534) Total Expenses and Cash 52,411,245 51,750,982 51,219,134 49,305,412 (1,913,722) Resource Allocation Personal Services 5,417,283 5,532,330 5,748,184 6,921,606 1,173,422 Operating Expenses 5,953,497 8,367,218 7,393,291 7,774,396 381,105 Capital Outlay 3,452,672 3,786,008 7,085,164 8,910,685 1,825,521 Debt Service 2,620,807 1,905,798 1,902,140 1,914,541 12,001 Transfers 1,871,049 1,317,045 1,109,061 2,050,424 941,363 Total . 19,315,308 20,908,399 23,237,840 27,571,652 4,333,412 Summary of All Departments Combined Summary of Expenses Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Expenses: Governing Body 23,036 22,635 44,369 46,785 2,416 City Administration 1,211,449 1,256,601 1,566,077 1,818,122 252,045 General Government 2,385,474 1,750,394 1,495,416 1,916,241 420,825 Planning and Building 312,505 341,577 709,140 600,111 (109,029) Public Safety 3,343,363 3,444,753 3,536,291 3,938,133 401,842 Parks and Recreation 334,359 470,117 1,046,623 838,461 (208,162) Public Works 4,813,846 4,876,808 6,177,721 9,745,251 3,567,530 Public Utilities 6,369,766 6,639,495 8,187,726 8,137,527 (50,599) Pension 525,144 2,105,004 474,477 531,021 56,544 Total Expenses 19,318,942 20,907,384 23,237,840 27,571,652 4,333,412 Resource Allocation: Personal Services 5,417,283 5,532,330 5,748,184 6,921,606 1,173,422 Operating Expenses 5,957,131 8,367,218 7,393,291 7,774,396 381,105 Capital Outlay 3,452,672 3,786,008 7,085,164 8,910,685 1,825,521 Debt Service 2,620,807 1,905,798 1,902,140 1,914,541 12,001 Transfers 1,871,049 1,316,030 1,109,061 2,050,424 941,363 Total Resource Allocation: 19,318,942 20,907,384 23,237,840 27,571,652 4,333,412 Summary of Authorized Positions 2000-2001 2001-2002 Department Governing Body 5.00 5.00 City Administration 23.00 24.00 General Government 0.00 0.00 Planning and Building 6.00 6.00 Public Safety 61.00 62.00 Parks and Recreation 13.00 12.00 Public Works 18.00 19.00 Public Utilities 23.00 24.00 Pension 149.00 152.00 6 City of Atlantic Beach Revenues FY-2002 Operating Budget Trust and Agency Funds 6.0% Capital Project Fund 99% _General Fund 31.9% Special Revenue Funds Enterprise Funds 6.3% 43 0% Internal Service Funds 1.0% Debt Service Fund 1.9% City of Atlantic Beach Expenditures FY-2002 Operating Budget Internal Service Funds 0 8% Special Revenue Funds Debt Service Fund 7.6% 2 3°k • General Fund 247% Trust and Agency Funds 2.3% Capital Project Fund 77% Enterprise Funds 54.7% CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART JUDICIAL LEGISLATIVE EXECUTIVE BRANCH BRANCH BRANCH VOTERS CITY COMMISSION I CITY CITY CITY ATTORNEY I CLERK MANAGER PLANNING &ZONING l HUMAN RESOURCES FINANCE DEPARTMENT DEPARTMENT DEPARTMENT I 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 "11 ASSISTANT ( SECRETARY/ RECEPTIONIST -I RECORDS CLERK • r BOARD LIAISON PART TIME CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART PUBLIC SAFETY DEPARTMENT PUBLIC SAFETY DIRECTOR LIFEGUARD FIRE CAPTAINS (Contracted) PART TIME(2.0) CODE ENFORCEMENT LIFEGUARD OFFICER LIEUTENANTS PART TIME(4.0) LIFEGUARDS PART TIME(12.0) DEPUTY POLICE CHIEF I ADMINISTRATIVE LIEUTENANTS COMMUNICATIONS ANIMAL CONTROL ASSISTANT (2.0) SUPERVISOR • OFFICERS 1 (2.0) RECORD SPECIALISTS/ SERGEANTS L EMERGENCY CLERKS (4.0) ! COMMUNICATION (3.0) OFFICERS (5.0) _ PATROL OFFICERS SCHOOL CROSSING (17.0) GUARDS PART TIME(3.0) DETECTIVES (3.0) CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART PUBLIC WORKS DEPARTMENT PUBLIC WORKS DIRECTOR I__ l 1 ADMINISTRATIVE STREETS & MAINTENANCE PUBLIC WORKS TECHNICAL ASSISTANT DIVISION DIRECTOR INSPECTOR DESIGNER d DISPATCHER CREW CHIEF CLERK -1 HEAVY EQUIPMENT H PART TIME OPERATORS (3.0) H ,, . MECHANIC 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 L 1 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 OFFICAL DEPUTY BUILDING PERMITS CLERK PAINTER II OFFICIAL (0.5) PAINTER I .A. CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART HUMAN RESOURCES DEPARTMENT HUMAN RESOURCES] DIRECTOR HUMAN RESOURCES I ASSISTANT CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART PLANNING & ZONING DEPARTMENT COMMUNITY DEVELOPMENT DIRECTOR PERMITS CLERK 1 (0.5) I CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART PARKS & RECREATION DEPARTMENT PARKS & RECREATION DIRECTOR RECREATION PARKS MAINTENANCE ADMINISTRATIVE rBEAUTIFICATION I RECREATION LEADER l COORDINATOR DIVISION CHIEF ASSISTANT DIVISION CHIEF PART TIME 1 PARK I CITY ATTENDANTS GARDENER (5.0) ON General Fund Revenues Taxes 51.0% • Fines and Forfeitures Licenses and Permits 2.5% 3.6% Interfund Transfers 9.5% Miscellaneous Revenues 3.9% Intergovernmental Revenues Charges for Services 27.8% 1.6% General Fund Expenditures Police_ 41.0% Code Enforcement 0.8% Building 4.7% Planning and Zoning 1.8% City Clerk Legal Council .:ut*tit:.7a:ta:92 1.9% City Commission General Government 0.7% 8 5% Fire 14.2% Parks and Recreation 123% Streets and Roads- 10.7% City of Atlantic Beach Office of the Property Appraiser Final 2001 Millages Where Your Tax Dollar Goes School Board = ` 45.5% j Atlantic Beach / 15.6% IInland Navigation 0.2% Water Management 2.4% Duval County 36.3% Is 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, sales, and utility taxes, along with user 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 created. The financial resources of the General Fund are expended for current operations. Debt service and large capital projects are recorded in the Debt Service and Capital Project funds respectively. The City's objective is to maintain a cash reserve in the General Fund that would fund three months operating expenses 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 purposes. Encumbered items are carried over to the next fiscal year, but are not reported as expenditures. They are recorded as reservations of fund balance for the subsequent fiscal year. All unencumbered obligations lapse at the end of the fiscal year and must be budgeted in the subsequent fiscal year. Office of the Property Appraiser Duval County Florida Summary of 2001 Final Millages Urban Duval Water Florida 2001 Service School County Management Inland Final District District Board Government District Navigation Millages Neptune Beach 2.6400 8.8720 7.0768 0.4620 0.0386 19.0894 Town of Baldwin 2.6514 8.8720 7.0768 0.4620 0.0386 19.1008 Atlantic Beach 3.0323 8.8720 7.0768 0.4620 0.0386 19.4817 Duval County 0.0000 8.8720 10.3675 0.4620 0.0386 19.7401 Jacksonville Beach 3.9071 8.8720 7.8968 0.4620 0.0386 21.1765 2001 Final Millages 25 21.1765 zo 19.0894 19.1008 19.4817 19.7401 15 10 5 0 Neptune Beach Town of Baldwin Atlantic Beach Duval County Jacksonville Beach 2001 Final Millages for Beaches 5 4 3.9017 3.0323 3 2.6400 2 1 0 Neptune Beach Atlantic Beach Jacksonville Beach 20 City of Atlantic Beach Ten Year Operating Millage Comparison 1992 to 2001 Atlantic Jacksonville Neptune Year Beach Beach Beach 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 1992 2.6624 3.4014 4.2061 5 ' I 0 IF r OM IIIII IIII 3iRi I Ti - rri I I 1 2 i I I IL I I 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 • Atlantic Beach • Jax Beach • Neptune Beach City of Atlantic Beach Combined Summary of Revenues and Expenditures General Fund Actual Actual Estimate Budget Increase • 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 3,574,330 4,009,332 4,302,328 4,718,434 416,106 Revenues Taxes 2,867,974 3,040,813 3,289,039 3,475,722 186,683 Licenses and Permits 215,920 231,357 236,815 247,998 11,183 Intergovernmental Revenues 1,796,522 1,895,967 2,076,311 1,892,670 (183,641) Charges for Services 106,037 107,154 107,991 108,739 748 Fines and Forfeitures 121,742 138,044 173,300 172,570 (730) Miscellaneous 249,019 348,722 298,000 266,200 (31,800) Interfund Transfers 600,000 624,740 611,630 648,000 36,370 Total Reveunes 5,957,214 6,386,797 6,793,086 6,811,899 18,813 Other Financing Sources 85,154 Total Resources 9,616,698 10,396,129 11,095,414 11,530,333 434,919 Expenditures City Commission 23,036 22,635 44,369 46,785 2,416 Legal Council 68,106 55,752 118,870 130,120 11,250 City Clerk 153,632 164,383 176,299 227,051 50,752 Planning and Zoning 92,093 94,879 92,632 124,511 31,879 Building 132,807 167,146 261,653 318,550 56,897 Code Enforcement 101,322 65,019 57,586 57,643 57 Police 2,036,558 2,350,253 2,370,158 2,789,808 419,650 Fire 1,101,717 935,004 908,117 966,074 57,957 Streets and Roads 804,526 1,011,728 713,865 726,625 12,760 Beautification 54,388 70,935 0 0 0 Parks and Recreation 308,858 431,947 983,266 838,461 (144,805) General Government 730,323 658,634 650,165 578,878 (71,287) DIVISION TOTALS 5,607,366 6,028,315 6,376,980 6,804,506 427,526 Other Financing Uses 65,486 Cash Reserves 4,009,332 4,302,328 4,718,434 4,725,827 7,393 Total Expenses and Cash 9,616,698 10,396,129 11,095,414 11,530,333 434,919 Resource Allocation Personal Services 3,076,981 2,997,866 2,990,620 3,636,612 645,992 Operating Expenses 1,721,808 2,344,975 2,484,473 2,670,310 185,837 Capital Outlay 317,868 273,523 475,422 142,724 (332,698) Debt Service Transfers 490,709 411,951 426,465 354,860 (71,605) . Total 5,607,366 6,028,315 6,376,980 6,804,506 427,526 7') City of Atlantic Beach Summary of Revenues General Fund Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Taxes and Franchise Fees Real Estate Tax-Current 1,757,357 1,875,702 2,095,000 2,228,789 133,789 Real Estate Tax- Prior Year 1,175 748 1,500 1,508 8 Sub-Total Ad Valorem Taxes 1,758,532 1,876,450 2,096,500 2,230,297 133,797 Electric Franchise Fees 497,701 498,681 518,103 522,494 4,391 Communication Franchise 16,240 17,005 33,575 (33,575) Gas Franchise 200 200 0 Cable T.V. Franchise 63,898 69,806 67,451 (67,451) Sub-Total Franchise Fees 577,839 585,492 619,329 522,694 (96,635) Electric Public Service Tax 329,468 330,140 334,899 335,634 735 Communication Tax 175,524 203,206 185,611 336,145 150,534 Gas Tax 21,827 40,721 45,000 46,190 1,190 Fuel Oil Tax 127 165 200 162 (38) Sub-Total Utility Taxes 526,946 574,232 565,710 718,131 152,421 Penalties and Interest on Taxes 4,657 4,639 7,500 4,600 (2,900) Total Taxes and Franchise Fees 2,867,974 3,040,813 3,289,039 3,475,722 186,683 Licenses and Permits City Occupational Licenses 78,002 65,959 78,000 80,536 2,536 Building Permits 128,754 157,612 150,000 158,369 8,369 City Pet Licenses 3,504 3,216 3,044 3,033 (11) Other 5,660 4,570 5,771 6,060 289 Total Licenses and Permits 215,920 231,357 236,815 247,998 11,183 Intergovernmental Revenues Firefighter Supplemental 1,901 Grants 48,275 16,178 Sub-Total 50,176 16,178 0 0 0 2 Cent Cigarette Tax 22,086 16,155 State Revenue Sharing 261,744 280,261 291,674 294,627 2,953 Mobile Home License 3,408 2,591 3,229 2,996 (233) Alcoholic Beverage Licenses 8,019 7,279 8,100 8,021 (79) Half Cent Sales Tax 1,132,080 1,234,744 1,314,688 1,208,209 (106,479) Motor Fuel Tax Rebate 2,976 3,553 1,692 1,387 (305) Duval County/Port Authority 100,000 (100,000) Neptune Beach 23,500 25,000 1,500 County Occupational Licenses 21,111 22,713 20,830 21,455 625 Duval County Shared Revenues 294,922 312,493 312,598 330,975 18,377 Sub-Total 1,746,346 1,879,789 2,076,311 1,892,670 (183,641) Total Intergovernmental 1,796,522 1,895,967 2,076,311 1,892,670 (183,641) 2 City of Atlantic Beach Summary of Revenues General Fund Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Charges for Services Radon Gas Fee 76 123 75 79 4 911 Interlocal Agreement 58,862 58,640 59,516 60,000 484 Public Safety Fee 6,368 1,122 800 800 0 Department of Transportation 39,000 39,000 39,000 39,000 0 Reimb. of Fire Service Expenses 6,511 6,200 6,340 140 Animal Control Fees 1,731 1,758 2,400 2,520 120 Total Charges for Services 106,037 107,154 107,991 108,739 748 Fines and Forfeitures Fines and Forfeitures 103,983 125,345 160,000 160,000 0 Parking Tickets 3,146 6,324 3,500 3,535 35 Violations of Ordinances 14,613 6,375 9,800 9,035 (765) Total Fines and Forfeitures 121,742 138,044 173,300 172,570 -730 Miscellaneous Revenues Interest Earnings 205,556 270,569 230,000 239,200 9,200 Special Assessments 515 0 Impact Fees 17,205 6,825 7,000 6,000 (1,000) Property Loss Reimbursements 888 9,870 3,000 (3,000) Surplus Property Sales 4,990 35,000 32,000 10,000 (22,000) Contributions and Sales 8,040 3,755 1,000 1,000 0 Other 11,825 22,703 25,000 10,000 (15,000) Total Miscellaneous Revenues 249,019 348,722 298,000 266,200 -31,800 Interfund Transfers From Water Utility 200,000 209,988 140,000 144,200 4,200 From Sewer Utility 200,000 207,389 260,000 267,800 7,800 From Sanitation Utility 200,000 206,980 200,000 206,000 6,000 From Convention Dev. Tax Fund 30,000 30,000 From Police Trust Fund Other 383 11,630 (11,630) Total Interfund Transfers 600,000 624,740 611,630 648,000 36,370 Grand Total 5,957,214 6,386,797 6,793,086 6,811,899 18,813 74 City of Atlantic Beach Summary of Expenditures by Division General Fund Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) City Administration City Commission 23,036 22,635 44,369 46,785 2,416 Legal Counsel 68,106 55,752 118,870 130,120 11,250 Total 91,142 78,387 163,239 176,905 13,666 Planning and Development Planning and Zoning 92,093 94,879 92,632 124,511 31,879 Code Enforcement 101,322 65,019 57,586 57,643 57 Building _ 132,807 167,146 261,653 318,550 56,897 Total 326,222 327,044 411,871 500,704 88,833 City Clerk 153,632 164,383 176,299 227,051 50,752 General Government 730,323 658,634 650,165 578,878 -71,287 Police Department Administration 532,456 654,495 609,686 768,647 158,961 Patrol 1,084,981 1,234,060 1,232,605 1,450,471 217,866 Detective 144,936 186,988 212,069 206,106 -5,963 Dispatch 200,682 194,756 220,144 251,680 31,536 Animal Control 64,122 70,945 87,265 96,938 9,673 School Crossing Guards 9,381 9,009 8,389 15,966 7,577 Total 2,036,558 2,350,253 2,370,158 2,789,808 419,650 Fire Administration 338,985 753,814 774,045 786,581 12,536 Control and Rescue 487,521 57,052 0 0 0 Prevention 51,727 0 0 0 0 Lifeguards 223,484 _ 124,138 134,072 179,493 45,421 Total 1,101,717 935,004 908,117 966,074 57,957 Streets and Roads 804,526 1,011,728 713,865 726,625 12,760 Beautification 54,388 70,935 0 0 0 Parks and Recreation Administration 97,947 118,421 134,181 139,291 5,110 Maintenance and Improvements 170,261 247,491 794,103 631,000 -163,103 Activities 40,650 66,035 54,982 68,170 13,188 Total 308,858 431,947 983,266 838,461 -144,805 Grand Total 5,607,366 6,028,315 6,376,980 6,804,506 427,526 City of Atlantic Beach Combined Summary of Revenues and Expenditures Special Revenue Funds Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 1,123,140 1,385,460 1,453,028 1,817,710 364,682 Revenues Community Dev. Block Grant 83,971 75,028 334,072 157,050 (177,022) Convention Dev. Tax Fund 66,998 59,411 63,800 64,500 700 Better Jax Half Cent Sales Tax 0 0 287,609 512,902 225,293 Local Option Gas Tax Fund 512,460 562,113 552,216 566,780 14,564 Police Grant Funds 52,308 57,949 73,240 33,334 (39,906) Tree Protection Fund 825 4,392 2,000 3,000 1,000 Jax Community Foundation Fund 0 500 3,150 0 (3,150) Total Reveunes 716,562 759,393 1,316,087 1,337,566 21,479 Other Financing Sources 8,426 25,901 0 0 0 Total Resources 1,848,128 2,170,754 2,769,115 3,155,276 386,161 Expenditures Community Dev. Block Grant 83,971 74,866 334,072 157,050 (177,022) Convention Dev. Tax Fund 65,626 159,808 0 30,000 30,000 Better Jax Half Cent Sales Tax 0 0 0 463,500 463,500 Local Option Gas Tax Fund 237,417 391,205 519,615 1,417,674 898,059 Police Grant Funds 51,503 65,785 73,285 33,334 (39,951) Tree Protection Fund 0 4,686 20,783 0 (20,783) Jax Community Foundation Fund 0 0 3,650 0 (3,650) DIVISION TOTALS 438,517 696,350 951,405 2,101,558 1,150,153 Other Financing Uses 24,151 21,376 0 0 0 Cash Reserves 1,385,460 1,453,028 1,817,710 1,053,718 (763,992) Total Expenses and Cash 1,848,128 2,170,754 2,769,115 3,155,276 386,161 Resource Allocation Personal Services 20,638 24,435 58,309 49,000 (9,309) Operating Expenses 244,577 325,642 222,704 166,884 (55,820) Capital Outlay 101,134 101,812 598,388 816,444 218,056 Debt Service Transfers 72,168 244,461 72,004 1,069,230 997,226 Total 438,517 696,350 951,405 2,101,558 1,150,153 26 City of Atlantic Beach Combined Summary of Revenues and Expenditures Enterprise Funds Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 17,485,187 16,665,425 14,474,532 11,208,110 (3,266,422) Revenues Water Utility 2,274,465 2,372,534 2,466,571 2,617,082 150,511 Sewer Utility 3,473,615 3,679,306 4,551,516 4,176,858 (374,658) Sanitation 1,129,568 1,197,289 1,199,973 1,304,114 104,141 Storm Water Utility 983,545 299,997 747,450 970,432 222,982 Utility Bond Construction 475,982 398,613 300,000 100,000 (200,000) Total Reveunes 8,337,175 7,947,739 9,265,510 9,168,486 (97,024) Other Financing Sources 676,169 151 0 0 0 Total Resources 26,498,531 24,613,315 23,740,042 20,376,596 (3,363,446) Expenditures Water Utility 2,464,035 2,514,559 2,283,205 3,147,656 864,451 Sewer Utility 3,905,731 4,124,936 5,904,521 4,989,871 (914,650) Sanitation 1,056,769 1,092,421 1,097,145 1,238,532 141,387 Storm Water Utility 559,393 594,776 1,213,635 994,404 (219,231) Utility Bond Construction 1,627,423 1,175,661 2,033,426 4,708,687 2,675,261 DIVISION TOTALS 9,613,351 9,502,353 12,531,932 15,079,150 2,547,218 Other Financing Uses 219,755 636,430 0 0 0 Cash Reserves 16,665,425 14,474,532 11,208,110 5,297,446 (5,910,664) Total Expenses and Cash 26,498,531 24,613,315 23,740,042 20,376,596 (3,363,446) Resource Allocation Personal Services 975,469 1,038,309 1,094,836 1,406,195 311,359 Operating Expenses 3,350,852 3,366,410 4,007,696 4,173,990 166,294 Capital Outlay 2,369,118 2,769,907 5,147,511 7,186,787 2,039,276 Debt Service 1,624,800 1,673,219 1,681,889 1,694,178 11,889 Transfers 1,293,112 654,508 600,000 618,000 18,000 Total 9,613,351 9,502,353 12,531,932 15,079,150 2,546,818 2 City of Atlantic Beach Combined Summary of Revenues and Expenditures Internal Service Funds • Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 5,709 44,846 48,734 86,681 37,947 Revenues City Manager 155,567 223,445 250,657 270,769 20,112 Finance and Accounting 671,615 702,672 868,181 1,010,485 142,304 Public Works Administration 300,573 374,043 416,488 416,840 352 Fleet Maintenance 221,389 245,988 217,955 235,599 17,644 Human Resources 115,323 121,586 155,609 179,729 24,120 Total Reveunes 1,464,467 1,667,734 1,908,890 2,113,422 204,532 Other Financing Sources 95,063 16,786 0 0 0 Total Resources 1,565,239 1,729,366 1,957,624 2,200,103 242,479 Expenditures City Manager 151,269 228,266 248,121 270,737 22,616 Finance and Accounting 722,830 686,047 866,843 1,010,485 143,642 Public Works Administration 306,929 376,689 382,080 416,840 34,760 Fleet Maintenance 221,389 235,343 217,955 242,489 24,534 Human Resources 115,612 122,153 155,944 179,729 23,785 DIVISION TOTALS 1,518,029 1,648,498 1,870,943 2,120,280 249,337 Other Financing Uses 2,364 32,134 0 0 0 Cash Reserves 44,846 48,734 86,681 79,823 (6,858) Total Expenses and Cash 1,565,239 1,729,366 1,957,624 2,200,103 242,479 Resource Allocation Personal Services 927,268 1,085,433 1,201,419 1,370,549 169,130 Operating Expenses 471,370 551,742 527,234 654,101 126,867 Capital Outlay 119,391 11,323 142,290 95,630 (46,660) Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total 1,518,029 1,648,498 1,870,943 2,120,280 249,337 28 City of Atlantic Beach Combined Summary of Revenues and Expenditures Trust and Agency Funds Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 9,071,760 10,109,148 9,143,648 9,712,367 568,719 Revenues General Employee Pension 719,169 559,234 674,858 707,070 32,212 Police Employee Pension 502,145 444,932 469,526 536,812 67,286 Fire Employee Pension 227,819 128,081 0 0 0 Police Trust Fund 139,049 37,177 61,800 28,000 (33,800) First Night Special Event Fund 47,816 36,743 23,864 0 (23,864) Total Reveunes 1,635,998 1,206,167 1,230,048 1,271,882 41,834 Other Financing Sources 19,475 2,594 0 0 0 Total Resources 10,727,233 11,317,909 10,373,696 10,984,249 610,553 Expenditures General Employee Pension 225,080 233,352 263,525 281,295 17,770 Police Employee Pension 197,204 208,726 210,952 249,726 38,774 Fire Employee Pension 102,860 1,662,926 0 0 0 Police Trust Fund 52,263 28,692 127,145 91,274 (35,871) First Night Special Event Fund 25,501 38,170 59,707 0 (59,707) DIVISION TOTALS 602,908 2,171,866 661,329 622,295 (39,034) Other Financing Uses 15,177 2,395 0 0 0 Cash Reserves 10,109,148 9,143,648 9,712,367 10,361,954 649,587 Total Expenses and Cash 10,727,233 11,317,909 10,373,696 10,984,249 610,553 Resource Allocation Personal Services 416,927 386,287 403,000 459,250 56,250 Operating Expenses 164,890 1,778,449 151,184 109,111 (42,073) Capital Outlay 6,031 1,005 96,553 45,600 (50,953) Debt Service Transfers 15,060 6,125 10,592 8,334 (2,258) Total 602,908 2,171,866 661,329 622,295 (39,034) 2 Governing Body Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Revenues: General Fund Resources 23,036 22,635 44,369 46,785 2,416 Total Revenues 23,036 22,635 44,369 46,785 2,416 Expenses: City Commission 23,036 22,635 44,369 46,785 2,416 Total Expenses 23,036 22,635 44,369 46,785 2,416 Resource Allocation: Personal Services 16,312 19,208 36,732 36,765 33 Operating Expenses 6,724 3,427 7,637 10,020 2,383 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 23,036 22,635 44,369 46,785 2,416 Summary of Authorized Positions 2000-2001 2001-2002 City Commission Mayor 1 1 City Commissioner 4 4 5 5 Appointed Boards Code Enforcement Board Community Development Board Cultural Arts Advisory Board Recreation Advisory Board Tree Conservation Board Pension Board of Trustees 30 City Commission Code: 001-1101-511 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, 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-01 FY-00 • City Commission Meetings and Workshops 40 39 3 Governing Body City Commission Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 15,089 17,744 34,000 34,000 0 Overtime Special Pay Sub-Total 15,089 17,744 34,000 34,000 0 Benefits FICA 1,155 1,357 2,601 2,601 0 Pension Health and Life Insurance Worker and Unemploy Comp 68 107 131 164 33 Sub-Total 1,223 1,464 2,732 2,765 33 Total Wages and Benefits 16,312 19,208 36,732 36,765 33 OPERATING EXPENSES Professional Services Contract Services 70 Local Travel 81 500 500 0 Communications Postage 33 100 100 Utilities Rentals and Leases Insurance Repairs and Maintenance 185 Printing and Publishing 205 750 750 0 Advertising and Promotions Other Current Charges 53 177 500 500 Office Supplies 51 800 500 (300) Operating Supplies 965 544 2,587 1,000 (1,587) Books,Training, Memberships 5,114 2,673 3,000 6,670 3,670 Internal Service Charges Total Operating Expenses 6,724 3,427 7,637 10,020 2,383 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 23,036 22,635 44,369 46,785 2,416 32 M�l,ll 1 City Administration Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Revenues: General Fund Resources 221,738 220,135 295,169 357,171 62,002 Internal Service Charges 877,116 1,028,336 1,141,608 1,349,321 207,713 Transfers 112,595 8,130 129,300 111,630 (17,670) Total Revenues 1,211,449 1,256,601 1,566,077 1,818,122 252,045 Expenses: City Clerk 153,632 164,383 176,299 227,051 50,752 City Manager 151,269 228,266 248,121 270,737 22,616 Finance and Accounting 722,830 686,047 866,843 1,010,485 143,642 Human Resources 115,612 122,153 155,944 179,729 23,785 Legal Counsel 68,106 55,752 118,870 130,120 11,250 Total Expenses 1,211,449 1,256,601 1,566,077 1,818,122 252,045 Resource Allocation: Personal Services 823,918 909,789 1,041,396 1,207,433 166,037 Operating Expenses 271,990 337,557 384,940 516,059 131,119 Capital Outlay 115,541 9,255 139,741 94,630 (45,111) Transfers Total Resource Allocation: 1,211,449 1,256,601 1,566,077 1,818,122 252,045 Summary of Authorized Positions 2000-2001 2001-2002 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 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 Specialist 1 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 13 14 Human Resources Human Resources Director 1 1 Human Resources Assistant 1 1 2 2 Legal Counsel City Attorney 1 1 Total 23 24 34 City Clerk Code: 001-1007-517 Purpose: The City Clerk's Department is responsible for a variety of duties including those listed below. • Administrative functions of the City Commission • Secretary to the Code Enforcement Board • Maintaining records for Code Enforcement liens and water and sewer assessment accounts • Custodian of official City records, coordinating records management in accordance with state guidelines • Processing and issuing Occupational Licenses • Conducting municipal elections Key Objectives: • Begin document imaging in accordance with the City Commission's strategic planning and the City Manager's Strategic Action Plan Report dated April 23, 2001 • Continue to reduce volume of obsolete records by purging/destroying documents which have met State retention requirements • Continue to upgrade and improve records research and retrieval system Issues, Trends and Highlights: • City Commission Agendas and Minutes for 1980-2000 now on City Hall file server • Shredded approximately 200 cubic feet of documents which had met State retention requirements Workload Data Activity Est. FY-01 2000 1999 Meetings Attended 50 49 56 Lien Letters Prepared 550 541 642 Occupational Licenses Issued(New) 210 198 190 Occupational Licenses Renewed 750 730 700 3' City Administration City Clerk Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 82,269 85,396 88,864 92,434 3,570 Overtime 566 613 500 500 0 Special Pay 10,457 827 5,700 6,200 500 Sub-Total 93,292 86,836 95,064 99,134 4,070 Benefits FICA 7,117 6,614 7,300 7,584 284 Pension 10,822 9,916 10,146 9,957 (189) Health and Life Insurance 6,093 6,970 9,374 19,173 9,799 Worker and Unemploy Comp 284 332 750 451 (299) Sub-Total 24,316 23,832 27,570 37,165 9,595 Total Wages and Benefits 117,608 110,668 122,634 136,299 13,665 OPERATING EXPENSES Professional Services Contract Services 1,110 6,573 1,577 12,500 10,923 Local Travel 23 21 100 100 0 Communications 1,297 1,657 1,700 1,700 0 Postage 3,307 3,551 4,000 4,200 200 Utilities Rentals and Leases 180 400 400 Insurance Repairs and Maintenance 6,567 4,121 5,147 3,560 (1,587) Printing and Publishing 4,222 9,803 14,000 39,340 25,340 Advertising and Promotions Other Current Charges 23 120 185 1,000 815 Office Supplies 929 1,092 1,000 700 (300) Operating Supplies 2,799 5,308 1,500 2,000 500 Books,Training,Memberships 2,288 1,472 4,000 7,805 3,805 Internal Service Charges 9,789 14,844 16,205 17,447 1,242 Total Operating Expenses 32,354 48,742 49,414 90,752 41,338 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles • Equipment 3,670 4,973 4,251 (4,251) Total Capital Outlay 3,670 4,973 4,251 0 (4,251) 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 153,632 164,383 176,299 227,051 50,752 36 City Manager Code: 510-1002-512 Purpose: To assist the City Commission in developing alternative policy and program proposals hi the establishment of long range goals and objectives of the City. To provide administrative guidance to management staff in implementing policies and programs and establish a leadership role in the community. Key Objectives: • Continuing to improve the processing • Continuously examine and monitor City of and response to citizen questions departments to ensure that the City is or complaints in an efficient and operating in an effective and productive timely manner manner • Carry out the goals of the • Provide the Commission with adequate, Commission so that Staff and the pertinent information to allow them to Commission can address the needs make prudent decisions and concerns of the community in concert • Continue to achieve clarity when communicating with the public regarding • Prepare and implement a long-range the budget process financial plan • Continue to work with the City Commission to annually revise the Strategic Plan and supervise the accomplishment of commission priorities Issues, Trends, Highlights • Successfully implemented information management systems upgrades to the City AS/400 computer system and local area networks • Continuing the development of major parks, including the Tideviews Preserve, Dutton Island, Rose Park, and the Plaza property, and the Centex property, to provide environmental preserves for the public to protect and enjoy • Continuing upgrades in water and sanitary sewer systems to replace deteriorating lines, and to raise the level of service provided in various neighborhoods • Continuing development and implementation of a storm water system, to provide better drainage to the City in an environmentally appropriate storm water management system • Beautification Coordinator was transferred to these accounts during the last year 3 City Administration City Manager Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES . Wages Salaries and Wages 78,793 143,368 157,491 163,386 5,895 Overtime 200 200 0 Special Pay 3,281 10,034 8,360 9,292 932 Sub-Total 82,074 153,402 166,051 172,878 6,827 Benefits FICA 5,501 11,688 11,304 11,466 162 Pension 10,932 15,159 16,145 16,175 30 Health and Life Insurance 7,022 13,065 19,685 34,917 15,232 Worker and Unemploy Comp 289 575 683 795 112 Sub-Total 23,744 40,487 47,817 63,353 15,536 Total Wages and Benefits 105,818 193,889 213,868 236,231 22,363 OPERATING EXPENSES Professional Services 300 Contract Services 18,261 665 1,900 1,000 (900) Local Travel 191 493 400 400 0 Communications 1,335 1,510 1,400 2,200 800 Postage 86 71 100 300 200 Utilities Rentals and Leases Insurance 441 404 400 2,004 1,604 Repairs and Maintenance 2,620 Printing and Publishing 280 432 400 500 100 Advertising and Promotions Other Current Charges 5,012 7,032 500 500 0 Office Supplies 1,397 1,689 2,100 2,400 300 Operating Supplies 1,207 1,914 2,000 2,000 0 Books,Training,Memberships 1,726 3,620 5,200 5,800 600 Internal Service Charges 11,528 14,879 16,384 17,402 1,018 Total Operating Expenses 44,084 33,009 30,784 34,506 3,722 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 1,367 1,368 3,469 (3,469) Total Capital Outlay 1,367 1,368 3,469 0 (3,469) 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 151,269 228,266 248,121 270,737 22,616 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, Highlights: • Hired a network administrator to coordinate the accomplishment of the strategic plan goals for the information technology needs of all departments • Developed and presented the first Long Term Financial Plan • Successfully implemented a septic tank conversion_policy and financing plan Workload Data Measurement Est.FY-01 FY-00 FY-99 Utility Bills Generated 89,613 87,105 86,150 Delinquent Notices Generated 21,651 21,026 21,488 Final Bills Processed 2,247 2,203 2,136 Accounts Payable Checks Processed 5,700 5,626 5,578 Purchase Orders Processed 3,800 2,932 2,849 General Ledger Funds Maintained 34 32 39 Debt Instruments Managed 3 3 3 Grants Financially Administered 24 20 23 3 City Administration Finance Department Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES . Wages Salaries and Wages 362,747 362,626 420,000 485,740 65,740 Overtime 17,683 14,041 15,500 10,500 (5,000) Special Pay 22,021 18,093 22,000 13,200 (8,800) Sub-Total 402,451 394,760 457,500 509,440 51,940 Benefits FICA 30,568 29,628 35,000 39,531 4,531 Pension 44,675 44,705 46,559 51,650 5,091 Health and Life Insurance 18,903 22,890 43,060 88,258 45,198 Worker and Unemploy Comp 1,431 1,571 2,852 3,884 1,032 Sub-Total 95,577 98,794 127,471 183,323 55,852 Total Wages and Benefits 498,028 493,554 584,971 692,763 107,792 OPERATING EXPENSES Professional Services 9,815 35,500 35,500 Contract Services 6,275 50 0 (50) Local Travel 142 139 200 200 0 Communications 9,679 15,231 14,000 18,200 4,200 Postage 23,935 26,113 25,000 25,800 800 Utilities \ 675 720 720 0 Rentals and Leases 386 650 264 Insurance 1,125 2,354 2,050 2,803 753 Repairs and Maintenance 34,529 73,051 41,000 47,250 6,250 Printing and Publishing 9,207 11,229 13,000 13,000 0 Advertising and Promotions Other Current Charges 137 Office Supplies 10,905 9,807 7,000 10,000 3,000 Operating Supplies 6,779 5,755 14,000 5,000 (9,000) Books,Training,Memberships 5,149 6,312 7,000 28,300 21,300 Internal Service Charges 12,711 22,823 27,060 35,669 8,609 Total Operating Expenses 114,298 189,579 151,466 223,092 71,626 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 110,504 2,914 130,406 94,630 (35,776) Total Capital Outlay 110,504 2,914 130,406 94,630 (35,776) 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 722,830 686,047 866,843 1,010,485 143,642 40 Human Resources Code: 550-1010-513 Purpose: The Human Resources Department is responsible for supporting Human Resources, payroll, risk management, employee benefit programs (health, life, dental, vision, and pre-tax 457 investment), employee worker's compensation insurance and claims, employer insurance and claims (property, liability, automobile, etc.), union contracts and negotiations (Public Works and Police), Pension Plans (General and Police) and employee retirements and pension payments. Key Objectives: • Complete the implementation of the new Pay and Classification Plan • Update the City's Human Resource policies and procedures and establish new policies and procedures where necessary • Implement Citywide supervisory training • Implement Citywide performance review process Issues, Trends, Highlights: • Updated the City's EEO and Harassment policy • Completed City Wide EEO and Harassment training of all employees • Completed bid process for City's health insurance • Awarded contract for Classification and Pay study • Completed Public Works Union Contract negotiations for October 2000 • Changed employee leave "sell back"program from"optional"to "mandatory" program • As Pension Board Administrator, obtained and transferred 10% of Police and 15% of General pension funds to a separate overseas investment company • Established Direct Deposit for employees and retirees 4 City Administration Human Resources Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 74,533 78,218 80,891 84,127 3,236 Overtime 519 824 1,600 1,600 0 Special Pay 1,073 3,853 3,903 5,235 1,332 Sub-Total 76,125 82,895 86,394 90,962 4,568 Benefits FICA 5,715 6,233 6,642 6,959 317 Pension 9,348 9,025 9,237 9,062 (175) Health and Life Insurance 3,144 4,164 6,452 12,625 6,173 Worker and Unemploy Comp 256 303 328 412 84 Sub-Total 18,463 19,725 22,659 29,058 6,399 Total Wages and Benefits 94,588 102,620 109,053 120,020 . 10,967 OPERATING EXPENSES Professional Services 4,225 15,175 15,000 (175) Contract Services 3,364 2,563 6,923 11,923 5,000 Local Travel 250 250 Communications 622 753 856 900 44 Postage 89 138 50 (50) Utilities Rentals and Leases Insurance Repairs and Maintenance 2,205 2,280 2,860 3,900 1,040 Printing and Publishing 971 550 1,486 1,100 (386) Advertising and Promotions Other Current Charges 136 758 (758) Office Supplies 814 895 1,050 1,200 150 Operating Supplies 215 1,460 18 725 707 Books,Training,Memberships 600 1,916 6,700 14,163 7,463 Internal Service Charges 7,919 8,842 9,400 10,548 1,148 Total Operating Expenses 21,024 19,533 45,276 59,709 14,433 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 1,615 (1,615) Total Capital Outlay 0 0 1,615 0 (1,615) • 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 115,612 122,153 155,944 179,729 23,785 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 and on behalf of the City, complaints, suits and proceedings in which the City is a party. The attorney furnishes the City Commissioners, City Manager or department heads of the City an opinion on any question of law relating to their respective powers and duties. Issues, Trends and Highlights: • Legal counsel for code enforcement issues, labor negotiations, and specialized employee labor issues continues 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. 4: City Administration Legal Counsel Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages Overtime Special Pay Sub-Total 0 0 0 0 0 Benefits FICA Pension Health and Life Insurance 7,876 9,058 10,870 22,120 11,250 Worker and Unemploy Camp Sub-Total 7,876 9,058 10,870 22,120 11,250 Total Wages and Benefits 7,876 9,058 10,870 22,120 11,250 OPERATING EXPENSES Professional Services 59,109 46,694 107,000 107,000 0 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 1,121 1,000 1,000 0 Internal Service Charges Total Operating Expenses 60,230 46,694 108,000 108,000 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 68,106 55,752 118,870 130,120 11,250 44 ,��` l� /�'. ^'i, ' 'I .1 '`VI l q4 . v� T..-.;;. 1{" 1_t}1/ General Government Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Revenues: General Fund Resources 784,711 729,569 650,165 578,878 (71,287) Convention Development 66,998 59,411 63,800 64,500 700 Half Cent Sales Tax 0 0 287,609 512,902 225,293 Debt Service 1,071,344 229,343 221,251 222,363 1,112 Capital Project Fund 400,137 653,500 399,500 398,500 (1,000) Total Revenues 2,323,190 1,671,823 1,622,325 1,777,143 154,818 Expenses: General Government 730,323 658,634 650,165 578,878 (71,287) Beautification 54,388 70,935 0 0 0 Convention Development 65,626 159,808 0 30,000 30,000 Half Cent Sales Tax 0 0 0 463,500 463,500 Debt Service 996,007 232,579 220,251 220,363 112 Capital Project Fund 539,130 628,438 625,000 623,500 (1,500) Total Expenses 2,385,474 1,750,394 1,495,416 1,916,241 420,825 ' Resource Allocation: Personal Services 30,960 110,201 0 0 0 Operating Expenses 272,731 176,551 198,000 224,018 26,018 Capital Outlay 595,067 660,304 650,700 623,500 (27,200) Debt Service 996,007 232,579 220,251 220,363 112 Transfers 490,709 570,759 426,465 848,360 421,895 Total Resource Allocation: 2,385,474 1,750,394 1,495,416 1,916,241 420,825 Summary of Authorized Positions 2000-2001 2001-2002 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 department 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 to the General Fund from the debt service, capital projects, police trust, and pension funds are also accounted for in this program area. Issues, Trends and Highlights: • Improved level of janitorial service in City Hall and other City buildings • Funding included to renovate cashier area to better utilize scarse office space and serve customers • Cultural Arts Board funds moved to these accounts and includes increase to $11,400 for FY-02 • Funding included to replace or renovate seating, tables and lectern in Commission Chambers • Funding included to begin replacement of cable system on walkways for $15,000 • Information technology costs transferred to Finance Department 4 GENERAL FUND General Government Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages Special Pay Sub-Total 0 0 0 0 0 Benefits RCA Pension Health and Life Insurance Worker and Unemploy Comp 80,142 Sub-Total 0 80,142 0 0 0 Total Wages and Benefits 0 80,142 0 0 0 OPERATING EXPENSES Professional Services 11,405 500 5,100 3,000 (2,100) Contract Services 29,598 17,651 23,400 24,800 1,400 Local Travel 227 Communications 2,159 3,502 4,200 4,200 0 Postage 8,930 11,334 11,500 12,000 500 ' Utilities 13,570 15,870 17,600 17,900 300 Rentals and Leases 12,457 12,543 2,400 2,400 0 Insurance 70,669 57,489 60,800 73,018 12,218 Repairs and Maintenance 31,692 14,735 28,800 42,300 13,500 Printing and Publishing 860 1,965 11,600 10,500 (1,100) Other Current Charges 164 388 16,100 13,400 (2,700) Office Supplies 5,900 1,214 2,500 2,500 0 Operating Supplies 2,188 5,813 14,000 18,000 4,000 Books,Training,Memberships 3,667 Internal Service Charges Total Operating Expenses 189,819 146,671 198,000 224,018 26,018 CAPITAL OUTLAY Land 48,000 Buildings 19,870 Infrastructure Improvements Vehicles Equipment 1,795 25,700 (25,700) Total Capital Outlay 49,795 19,870 25,700 0 (25,700) DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To Debt Service 193,186 140,383 147,292 148,425 1,133 To Capital Project Fund 138,382 206,618 85,500 (85,500) To Pension Funds 36,546 46,320 27,877 30,000 2,123 To Internal Service Funds 112,595 8,130 129,300 175,638 46,338 To Other Misc. 10,000 10,500 36,496 797 (35,699) Total Transfers 490,709 411,951 426,465 354,860 (71,605) DIVISION TOTALS 730,323 658,634 650,165 578,878 (71,287) 48 Beautification Code: 001-5003-542 Purpose: This department has been responsible for various landscaping programs in Atlantic Beach in cooperation with the Beautification Committee. The Beautification Coordinator served as the staff liaison for the Tree Conservation Board, Cultural Arts Advisory Board, the "First Night" Committee as well as the Beautification Committee. These responsibilities have been transferred and are accounted for in other City 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. The "First Night" Committee has received certification as a federal 501(c) charitable organization and handles their own minutes. 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. 4' General Fund Beautification Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 24,665 22,817 Overtime 1,797 Special Pay 150 Sub-Total 24,665 24,764 0 0 0 Benefits FICA 1,881 1,887 Pension 1,955 2,020 Health and Life Insurance 1,663 792 Worker and Unemploy Comp 796 596 Sub-Total 6,295 5,295 0 0 0 Total Wages and Benefits 30,960 30,059 0 0 0 OPERATING EXPENSES Professional Services Contract Services 2,751 1,201 Local Travel Communications 126 357 Postage 231 330 Utilities 3,523 Rentals and Leases 205 314 Insurance Repairs and Maintenance 2,547 3,596 Printing and Publishing 738 750 Advertising and Promotions Other Current Charges 1,577 3,000 Office Supplies 132 369 Operating Supplies 5,057 10,161 Books,Training,Memberships 15 15 Internal Service Charges 3,907 5,264 Total Operating Expenses 17,286 28,880 0 0 0 CAPITAL OUTLAY Land Buildings Infrastructure Improvements 4,775 Vehicles 11,996 Equipment 1,367 Total Capital Outlay 6,142 11,996 0 0 0 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 54,388 70,935 0 0 0 50 Convention Development Tax Fund Code: 120-0000-Various Purpose: • This program is funded through the levy of the local tourist development tax. The City receives 2% of the collections on the rental of living quarters, net of a 1% administrative fee charged by the County, plus interest earnings on the funds received and invested. These funds are restricted by Florida Statute 212.0305 for the extension, enlargement, improvement, or construction of a multipurpose convention center, coliseum, or exhibit center, or to acquire, construct, remodel, repair or maintain one or more convention centers, stadiums, exhibit halls, arenas, coliseums, lifeguard stations or auditoriums, or other recreational improvements. Highlights: • Appropriated transfer of$30,000 to the General Fund for park maintenance. 5 Convention Development Tax Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 141,275 142,016 45,360 109,160 63,800 Revenues Tourist Development Tax 60,060 54,744 60,000 60,000 0 Interest Earnings 6,938 4,667 3,800 4,500 700 Total Reveunes 66,998 59,411 63,800 64,500 700 Other Financing Sources 3,741 Total Resources 208,273 205,168 109,160 173,660 64,500 Expenditures Promotions 1,000 Aid to Private Organizations 65,626 Transfer to Capital Project Fund 158,808 Transfer to General Fund 30,000 30,000 DIVISION TOTALS 65,626 159,808 0 30,000 30,000 Other Financing Uses 631 Ending Cash 142,016 45,360 109,160 143,660 34,500 Total Expenses and Cash 208,273 205,168 109,160 173,660 64,500 Resource Allocation Operating Expenses 65,626 1,000 0 0 0 Transfers 0 158,808 0 30,000 30,000 Total 65,626 159,808 0 30,000 30,000 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: • City of Gulf Breeze- Local Government Loan Pool Note#2 Status: Balance paid off in June 1999 by advance refunding and replacement with the SunTrust Revenue Refunding Bonds issued in March 1999, (See Below). Rate: Varies between 7.4% to 7.7% Purpose: Paving and Drainage Improvements to Section"H" • 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 the 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 5: Debt Service Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 45,752 121,089 117,853 118,853 1,000 Revenues Transfer from General Fund 193,186 140,383 147,292 148,425 1,133 Transfer from Gas Tax Fund 63,940 84,114 71,959 71,938 (21) Debt Proceeds 793,433 Interest Earnings 20,785 4,846 2,000 2,000 0 Total Reveunes 1,071,344 229,343 221,251 222,363 1,112 Other Financing Sources Total Resources 1,117,096 350,432 339,104 341,216 2,112 DEBT SERVICE Barnett Capital Lease Principal 26,664 Interest 218 Gulf Breeze-Local Government Loan Pool Note#2 Principal 791,091 Interest 29,961 Sun Trust Revenue Note Principal 79,466 109,475 114,256 119,621 5,365 Interest 31,773 38,983 34,036 28,804 (5,232) Sun Trust-Refunding Revenue Bonds Principal Interest 7,820 51,161 41,071 42,725 1,654 Issue Costs 29,014 32,960 30,888 29,213 (1,675) DIVISION TOTALS 996,007 232,579 220,251 220,363 112 Other Financing Uses Ending Cash 121,089 117,853 118,853 120,853 2,000 Total Expenses and Cash 1,117,096 350,432 339,104 341,216 2,112 Resource Allocation Debt Service 996,007 232,579 220,251 220,363 112 Total 996,007 232,579 220,251 220,363 112 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 Issue, Trends and Highlights: • Work has begun on Sherry Drive. Partially funded by City of Jacksonville • Soon to construction on Dutton Island • Dune walkover project underway • Budget includes: $400,000 for renovation of Adele Grage $223,500 for Streets portion of the Selva Marina Improvement Project 5 Governmental Capital Project Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Restricted 205,013 231,099 319,639 193,639 (126,000) • Restricted/Designated 433,170 245,738 225,000 125,500 (99,500) Cash Forward 638,183 476,837 544,639 319,139 (225,500) Revenues Fl.Barge Canal 73,413 Transfer from General Fund-Dutton 138,382 206,618 F.I.N.D.Grant -Design Dutton 14,114 10,887 F.I.N.D.Grant -Design Constr. 125,000 (125,000) F.I.N.D.Grant -Design Constr.Pier 10,000 (10,000) F.I.N.D.Grant -Const.Tide Views 148,142 26,331 F.D.E.P.-Dune Walk Over 15,000 (15,000) COJ Dune Walk Over 100,000 (100,000) COJ -Sherry Drive 225,000 Adele Grage Contributions 40,000 160,000 120,000 Transfer from General Fund-Adele Grage 85,500 (85,500) Transfer from Convention Dev Tax Fund 158,808 Transfer from Half Cent Sales Tax 223,500 223,500 Debt Proceeds Interest Earnings 26,086 25,856 24,000 15,000 (9,000) Total Reveunes 400,137 653,500 399,500 398,500 (1,000) Other Financing Sources 42,740 Total Resources 1,038,320 1,173,077 944,139 717,639 (226,500) Public Works Levy Road Improvements 231,537 Street Improvements 16,413 225,000 223,500 (1,500) Park Improvements Dutton Park 26,848 180,803 270,000 (270,000) Tide Views Park 276,285 163,404 Bull Park 4,460 243,384 Adele Grage 400,000 400,000 Lifeguard Station 24,434 Dune Walk-Overs 130,000 (130,000) DIVISION TOTALS 539,130 628,438 625,000 623,500 (1,500) Other Financing Uses 22,353 Restricted 231,099 319,639 193,639 94,139 (99,500) Restricted/Designated 245,738 225,000 125,500 0 (125,500) Ending Cash 476,837 544,639 319,139 94,139 (225,000) Total Expenses and Cash 1,038,320 1,173,077 944,139 717,639 (226,500) 56 Half Cent Discretionary Sales Tax Fund 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: • Transfer to Governmental Capital Project fund for the street portion of the Selva Marina Project of$223,500. • Transfer to Storm Water Utility Fund for Selva Marina Project of$160,000 • Transfer to Sewer Utility fund for Selva Marina Project of$80,000 5' Half Cent Discretionary Sales Tax Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Restricted 0 287,609 287,609 Restricted/Designated 0 0 0 Cash Forward 0 0 0 287,609 287,609 Revenues Half Cent Sales Tax 284,609 487,902 203,293 Interest Earnings 3,000 25,000 22,000 Total Reveunes 0 0 287,609 512,902 225,293 Other Financing Sources Total Resources 0 0 287,609 800,511 512,902 Expenditures Transfers To Storm Water Utility Fund 160,000 160,000 To Governmental Capital Project Fund 223,500 223,500 To Sewer Utility Fund 80,000 80,000 DIVISION TOTALS 0 0 0 463,500 463,500 Other Financing Uses Restricted 287,609 337,011 49,402 Restricted/Designated 0 0 Ending Cash 0 0 287,609 337,011 49,402 Total Expenses and Cash 0 0 287,609 800,511 512,902 Resource Allocation Transfers 0 0 0 463,500 463,500 Total Resources 0 0 0 463,500 463,500 58 _ \_6-7 7.._.') ,......} i }/,1;19r 5! Planning, Zoning and Building Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Revenues: General Fund Resources 224,900 262,025 354,285 443,061 88,776 C.D.B.G. 83,971 75,028 334,072 156,253 (177,819) Tree Protection 825 4,392 3,000 3,000 0 Total Revenues 309,696 341,445 691,357 602,314 -(89,043) Expenses: Planning and Zoning 92,093 94,879 92,632 124,511 31,879 C.D.B.G. 83,971 74,866 334,072 157,050 (177,022) Building 132,807 167,146 261,653 318,550 56,897 Mayport Improvement 3,634 0 0 0 0 Tree Protection 0 4,686 20,783 0 (20,783) Total Expenses 312,505 341,577 _ 709,140 600,111 (109,029) Resource Allocation: Personal Services 177,012 186,459 286,103 353,361 67,258 Operating Expenses 63,233 94,419 251,715 97,150 (154,565) Capital Outlay 72,260 60,699 171,322 149,600 (21,722) Transfers Total Resource Allocation: 312,505 341,577 709,140 600,111 (109,029) Summary of Authorized Positions Allocation 2000-2001 2001-2002 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 Position funded with C.D.B.G. but shown in Parks and Recreation 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 and Zoning Department ensures development proposals and permit applications comply with zoning codes, regulations and standards set forth by the City and other regulatory bodies, reviews construction plans relating to the issuance of construction-related permits, performs inspections at various stages of construction, and investigates complaints, enforces code requirements related to zoning and the City's tree ordinance, and performs special studies as requested by the Mayor and Commission or City Manager. Key Objectives: • Complete revision of Zoning Code Amendment • Complete revision of comprehensive plan up-date • Digitize zoning, land use and flood plain maps and aerial photos for integration with the GIS system • Develop and implement plans to redevelop the Mayport Road corridor, a recreation master plan and a plan for family bike paths Issues, Trends and Highlights: • Worked with Parks and Recreation on CDBG grants • Assisted in completed of Zoning Code revision by Community Development Board Workload Data Activity Est. FY-01 FY-00 FY-99 Permits Reviewed and Issued 1,801 1,728 1,548 Plan Reviews 362 330 300 Inspections 362 330 400 6 General Fund Planning and Zoning Actual Actual Estimate Budget Increase 1998-1999 " 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES . Wages Salaries and Wages 60,167 62,741 47,000 67,081 20,081 Overtime 1,022 921 250 600 350 Special Pay 1,018 2,407 12,500 150 (12,350) Sub-Total 62,207 66,069 59,750 67,831 8,081 Benefits FICA 4,642 4,889 4,571 5,189 618 Pension 7,701 7,238 7,409 7,469 60 Health and Life Insurance 2,613 3,181 4,008 9,488 5,480 Worker and Unemploy Comp 210 245 250 314 64 Sub-Total 15,166 15,553 16,238 22,460 6,222 Total Wages and Benefits 77,373 81,622 75,988 90,291 14,303 OPERATING EXPENSES Professional Services 2,500 12,500 10,000 Contract Services 305 5,000 5,000 Local Travel 50 50 Communications 1,105 1,177 900 1,400 500 Postage 100 111 250 250 0 Utilities Rentals and Leases Insurance Repairs and Maintenance 377 175 200 200 0 Printing and Publishing 1,442 2,074 2,900 2,900 0 Advertising and Promotions Other Current Charges 52 50 100 100 0 Office Supplies 306 450 450 500 50 Operating Supplies 311 121 297 350 53 Books,Training,Memberships 163 154 350 1,550 1,200 Internal Service Charges 7,698 8,945 8,697 9,420 723 Total Operating Expenses 11,859 13,257 16,644 34,220 17,576 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 2,861 Total Capital Outlay 2,861 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 92,093 94,879 92,632 124,511 31,879 62 Community Development Block Grant Fund Code: 110-1005-515 Purpose: To provide funding for community development improvement within the City limits of Atlantic Beach. Funding is awarded by the Federal Government through the interlocal agreement with the City of Jacksonville. Legislative requirements of Title 24 HUD, part 85 apply to monies expended for this program. Key Objectives: • Rehabilitation of Owner Occupied • Installation of sewer on Church Road Homes • Continue septic tank abandonment • Continue funding of Part-time program Recreation Coordinator for Donner Community Center Issues, Trends, Highlights: • Due to the success of this program, it is budgeted every year, after preliminary approval from the City of Jacksonville Community Development Department • The presence of this program has proven to be very effective in reducing criminal activity within the serviced neighborhoods and in improving community relations, as well as improving living conditions for many elderly and low income residents Workload Data: • This funding is administered by the Community Development Director. Status and expense reports are filed monthly, along with a request for reimbursement of funds expended. The use of these funds requires the City to have an annual audit performed, verifying grant compliance and the accuracy of information reported. 6 Community Development Block Grant Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 0 0 0 0 0 Revenues Grant Proceeds 83,971 75,028 334,072 156,253 (177,819) Transfer from General Fund 797 797 Total Reveunes 83,971 75,028 334,072 157,050 (177,022) Other Financing Sources Total Resources 83,971 75,028 334,072 157,050 (177,022) Expenditures C.D.B.G.Programs 83,971 74,866 334,072 157,050 (177,022) DIVISION TOTALS 83,971 74,866 334,072 157,050 (177,022) Other Financing Uses 162 Ending Cash 0 0 0 0 0 Total Expenses and Cash 83,971 75,028 334,072 157,050 (177,022) Resource Allocation Personal Services 11,371 12,335 41,393 30,000 (11,393) Operating Expenses 3,201 3,800 143,187 16,550 (126,637) Capital Outlay 69,399 58,731 149,492 110,500 (38,992) Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 83,971 74,866 334,072 157,050 (177,022) 64 Community Development Block Grant Divisional Expenditures Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 9,416 9,890 31,298 21,840 (9,458) Overtime 600 (600) Special Pay 246 500 842 342 Sub-Total 9,416 10,136 32,398 22,682 (9,716) Benefits FICA 709 765 2,479 1,747 (732) Pension 3,168 (3,168) Health and Life Insurance 739 850 1,817 3,923 2,106 Worker and Unemploy Comp 507 584 1,531 1,648 117 Sub-Total 1,955 2,199 8,995 7,318 (1,677) Total Wages and Benefits 11,371 12,335 41,393 30,000 (11,393) OPERATING EXPENSES Professional Services Contract Services 239 3,800 2,500 (2,500) Local Travel Communications 937 Postage Utilities 264 Rentals and Leases Insurance 450 Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies 1,311 2,687 (2,687) Operating Supplies 5,550 5,550 Books,Training,Memberships Aid to Private Citizens 138,000 11,000 (127,000) Total Operating Expenses 3,201 3,800 143,187 16,550 (126,637) CAPITAL OUTLAY Land Buildings 96,000 96,000 Infrastructure Improvements 69,399 58,731 149,492 10,200 (139,292) Vehicles Equipment 4,300 4,300 Total Capital Outlay 69,399 58,731 149,492 110,500 (38,992) 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 83,971 74,866 334,072 157,050 (177,022) 6 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 • Review and evaluate building permit • Improve Insurance Service Organization fees Rating from 4 to 3 • Pursue condemnation program of • Review and adopt 2000 State Building identified locations Code • Increase public awareness of building • Maintain review/inspection program code of City owned property Issues, Trends and Highlights: • Inspections/Reviews of Community • Adding position for Deputy Building Development Block Grant Properties Official • Coordinate with Public Works inspecting • Building maintenance program to create sewer/water systems scheduled painting for all City structures and other apertenances Workload Data Activity Est. FY-01 FY-00 FY-99 Permits Reviewed and 1,808 1,728 1,720 Issued Plan Reviews 345 327 268 Inspections 2,840 2,556 2,449 66 General Fund Building Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages . Salaries and Wages 63,338 66,046 110,000 156,755 46,755 Overtime 856 252 1,000 1,000 0 Special Pay 4,655 5,298 5,100 4,050 (1,050) Sub-Total 68,849 71,596 116,100 161,805 45,705 Benefits FICA 4,987 5,153 8,882 12,378 3,496 Pension 8,105 7,620 17,746 16,482 (1,264) Health and Life Insurance 2,619 3,218 14,594 28,249 13,655 Worker and Unemploy Comp 3,708 4,915 11,400 14,156 2,756 Sub-Total 19,419 20,906 52,622 71,265 18,643 Total Wages and Benefits 88,268 92,502 168,722 233,070 64,348 OPERATING EXPENSES Professional Services 400 500 500 Contract Services 29,070 52,721 30,000 5,000 (25,000) Local Travel 61 61 100 100 0 Communications 924 1,938 1,900 1,900 0 Postage 34 100 100 0 Utilities Rentals and Leases Insurance Repairs and Maintenance 1,849 3,523 8,200 8,375 175 Printing and Publishing 1,044 283 2,606 2,700 94 Advertising and Promotions Other Current Charges 10 37 100 100 0 Office Supplies 568 776 650 800 150 Operating Supplies 810 1,192 10,050 6,000 (4,050) Books,Training,Memberships 1,538 1,046 3,200 3,200 0 Internal Service Charges 8,631 10,699 14,195 17,605 3,410 Total Operating Expenses 44,539 72,676 71,101 46,380 (24,721) CAPITAL OUTLAY Land Buildings Infrastructure Improvements - Vehicles 15,000 19,900 4,900 Equipment 1,968 6,830 19,200 12,370 Total Capital Outlay 0 1,968 21,830 39,100 17,270 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 132,807 167,146 261,653 318,550 56,897 6 Mayport Waterfront Partnership Grant Fund Code: 111-1005-515 Purpose: This was a partnership between the City of Jacksonville and the City of Atlantic Beach. Both cities supported the revitalization of the Village of Mayport and AlA Corridor, an historic fishing, recreation,and business area,to encourage good economic and residential growth. The Waterfronts Florida Partnership designated the Village of Mayport as one of the three initial Florida Working Waterfront Communities to participate in the Waterfronts Program. With joint participation between the cities, a partnership was formed called the "Mayport Waterfront Partnership". This partnership was designated the official agency to represent the area in the State Waterfront Program,to develop plans to encourage beautification and beneficial commercial and residential development. Key Objectives: • Revitalize the Village of Mayport and AlA corridor • Bring a sewer system to the Village of Mayport Issues, Trends, Highlights: • The City assisted the partnership with administration of a $10,000 grant received from the State to make necessary improvements to a building located on AlA in Mayport. This building is used as the office for the program director, a meeting place for the Mayport Waterfront Partnership,and an information center. The primary purpose of the grant request was to create a visual and physical presence in the Village of Mayport that would bring recognition and enhancement to the project area. • Final disbursement of these initial grant monies was made in fiscal year 1998/1999. This program will no longer be provided by the City of Atlantic Beach, as future grant awards related to this endeavor will be received and administered by the City of Jacksonville. • Details of the contract between the City of Atlantic Beach and the JEA to bring a sewer system to the Village of Mayport were finalized. The main sewer line has been installed by the JEA, and it is connected to the City's Buccaneer Sewer Plant. Service lines are currently being installed by the JEA. Workload Data: • Fund expenditures were requested by an officer of the Mayport Waterfront Partnership and reviewed and approved for grant compliance and payment by the City of Atlantic Beach through the Planning and Zoning Department. 68 Mayport Waterfront Partnership Grant Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 3,634 0 0 0 0 Revenues Grant Proceeds Total Reveunes 0 0 0 0 0 Other Financing Sources Total Resources 3,634 0 0 0 0 Expenditures Contract Services 2,554 Operating supplies 1,080 DIVISION TOTALS 3,634 0 0 0 0 Other Financing Uses Ending Cash 0 0 0 0 0 Total Expenses and Cash 3,634 0 0 0 0 Resource Allocation Personal Services Operating Expenses 3,634 Capital Outlay Debt Service Transfers 3,634 0 0 0 0 6 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. The Beautification Coordinator handles the management of these funds. 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 qualify of life through the abatement of noise, glare, dust, and air pollution Issues, Trends, Highlights: • Use $2,000 tree mitigation funds annually to re-establish canopy on private property through Beautification Committee tree giveaway program • Historical Trees Ordinance to be completed in FY 2001-2002 • 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. 70 Tree Protection Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 21,478 22,303 22,009 3,226 (18,783) Revenues Tree Mitigation Proceeds 825 4,392 2,000 3,000 1,000 Total Reveunes 825 4,392 2,000 3,000 1,000 Other Financing Sources Total Resources 22,303 26,695 24,009 6,226 (17,783) Expenditures Contract Services 3,740 20,783 (20,783) Operating supplies 946 DIVISION TOTALS 0 4,686 20,783 0 (20,783) Other Financing Uses Ending Cash 22,303 22,009 3,226 6,226 3,000 Total Expenses and Cash 22,303 26,695 24,009 6,226 (17,783) Resource Allocation Personal Services 0 0 0 0 0 Operating Expenses 0 4,686 20,783 0 (20,783) Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 0 4,686 20,783 0 (20,783) 7 Public Safety Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Revenues: General Fund Resources 3,239,597 3,350,276 3,335,861 3,813,525 477,664 Police Grants 52,308 57,949 73,240 33,334 (39,906) Police Trust 139,049 37,177 61,800 28,000 (33,800) Total Revenues 3,430,954 3,445,402 3,470,901 3,874,859 403,958 Expenses: Police Services 2,036,558 2,350,253 2,370,158 2,789,808 419,650 Police Grants 51,503 65,785 73,285 33,334 (39,951) Police Trust 52,263 28,692 127,145 91,274 (35,871) Rescue Services 1,101,717 935,004 908,117 966,074 57,957 Code Enforcement 101,322 65,019 57,586 57,643 57 Total Expenses 3,343,363 3,444,753 3,536,291 3,938,133 401,842 Resource Allocation: Personal Services 2,276,472 2,073,897 2,060,403 2,448,299 387,896 Operating Expenses 788,137 1,274,964 1,267,853 1,396,556 128,703 Capital Outlay 255,466 88,228 197,398 84,944 (112,454) Debt Service 0 0 0 0 0 Transfers 23,288 7,664 10,637 8,334 (2,303) Total Resource Allocation: 3,343,363 3,444,753 3,536,291 3,938,133 401,842 Summary of Authorized Positions Allocation 2000-2001 2001-2002 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 3.0 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 1.0 2.0 Animal Control Officer 2.0 2.0 School Crossing Guard- (Part Time) 3.0 3.0 41.9 42.9 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-(Part Time) shown in Parks and Recreation 0.0 0.0 Total Public Safety 61.0 62.0 72 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 DUI enforcement • Encourage all officers to pursue college classes and degrees • Provide education, training, and enforcement campaign for bicyclists • Continue the implementation of technology including mobile video cameras, computers, and less-than-lethal force equipment to enhance performance and safety for citizens and policy officers, and to seek alternative funding sources for their purchases on each shift • Develop Crime Scene Investigators • Continue to provide average response time to calls of under three minutes Issues, Trends and Highlights: • Increases in Uniform Traffic Citations and Arrests for 2000 • Decrease in the Violent Crime Rate in 2000 • Transition in Evidence/Property Room function to the Records Division • Successful DUI roadblocks in conjunction with other agencies in the area • Growth of Police Explorer Program, and numerous community service projects 7 • Participation in Buckle Up campaign to encourage the use of seatbelts Workload Data Activity Est. FY-01 FY-00 FY-99 Responses 24,162 22,974 21,100 Response Time <3 mins < 3 mins. < 3 mins. Arrested and Booked 1072 1103 914 Index Crimes 850 673 611 Traffic Citations 6,924 5,836 4,725 74 Police Division Divisional Summary • Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Resource Allocation Personal Services 1,600,049 1,841,798 1,886,991 2,259,367 372,376 Operating Expenses 334,883 458,613 430,562 510,197 79,635 Capital Outlay 101,626 49,842 52,605 20,244 (32,361) Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Revenues 2,036,558 2,350,253 2,370,158 2,789,808 419,650 Expenses: Administrative 532,456 654,495 609,686 768,647 158,961 Patrol 1,084,981 1,234,060 1,232,605 1,450,471 217,866 Detective 144,936 186,988 212,069 206,106 (5,963) Dispatch 200,682 194,756 220,144 251,680 31,536 Animal Control 64,122 70,945 87,265 96,938 9,673 School Guard 9,381 9,009 8,389 15,966 7,577 Total Expenses 2,036,558 2,350,253 2,370,158 2,789,808 419,650 Summary of Authorized Positions Allocation 2000-2001 2001-2002 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 3.0 Patrolman 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 Specialists/Clerk 1.0 2.0 Animal Control Officer 2.0 2.0 School Crossing Guard 3.0 3.0 41.9 42.9 7 General Fund Police Administration Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 198,952 202,069 208,618 237,035 28,417 Overtime 108 2,997 4,150 2,000 (2,150) Special Pay 18,498 18,724 12,000 11,820 (180) Sub-Total 217,558 223,790 224,768 250,855 26,087 Benefits FICA 15,599 15,522 17,195 19,190 1,995 Pension 24,904 24,997 24,175 32,386 8,211 Health and Life Insurance 6,929 8,185 14,284 24,775 10,491 Worker and Unemploy Comp 6,560 8,264 8,496 10,925 2,429 Sub-Total 53,992 56,968 64,150 87,276 23,126 Total Wages and Benefits 271,550 280,758 288,918 338,131 49,213 OPERATING EXPENSES Professional Services 1,438 4,589 2,000 2,500 500 Contract Services 20,184 23,365 17,250 19,950 2,700 Local Travel 0 Communications 10,935 15,246 16,000 15,962 (38) Postage 297 727 500 500 0 Utilities 6,663 8,106 9,900 9,900 0 Rentals and Leases 4,189 4,783 6,625 1,000 (5,625) Insurance 0 Repairs and Maintenance 98,784 148,771 90,947 107,664 16,717 Printing and Publishing 5,462 3,571 4,750 7,550 2,800 Advertising and Promotions 0 Other Current Charges 915 1,032 2,000 968 Office Supplies 4,998 5,245 8,000 8,000 0 Operating Supplies 8,127 15,186 15,000 26,500 11,500 Books,Training, Memberships 2,028 2,902 4,500 6,875 2,375 Internal Service Charges 90,628 128,887 144,264 213,921 69,657 Total Operating Expenses 253,733 362,293 320,768 422,322 101,554 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 7,173 11,444 8,194 8,194 Total Capital Outlay 7,173 11,444 0 8,194 8,194 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DMSION TOTALS 532,456 654,495 609,686 768,647 158,961 76 General Fund Police Patrol Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 616,898 691,269 680,000 840,265 160,265 Overtime 101,775 123,368 110,000 85,000 (25,000) Special Pay 43,396 65,831 37,192 56,000 18,808 Sub-Total 762,069 880,468 827,192 981,265 154,073 , Benefits FICA 56,866 65,433 63,280 75,067 11,787 Pension 74,699 88,599 84,519 115,737 31,218 Health and Life Insurance 34,185 43,440 81,271 145,257 63,986 Worker and Unemploy Comp 31,303 46,150 50,537 63,620 13,083 Sub-Total 197,053 243,622 279,607 399,681 120,074 Total Wages and Benefits 959,122 1,124,090 1,106,799 1,380,946 274,147 OPERATING EXPENSES Professional Services Contract Services 108 134 500 (500) Local Travel Communications Postage Utilities Rentals and Leases 5,400 2,800 (2,600) Insurance Repairs and Maintenance 4,143 5,541 7,500 8,500 1,000 Printing and Publishing , Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 59,356 64,939 65,325 47,500 (17,825) Books,Training,Memberships 662 958 1,500 2,725 1,225 Internal Service Charges Total Operating Expenses 64,269 71,572 80,225 61,525 (18,700) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 42,182 38,398 45,581 (45,581) Equipment 19,408 8,000 8,000 Total Capital Outlay 61,590 38,398 45,581 8,000 (37,581) 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 1,084,981 1,234,060 1,232,605 1,450,471 217,866 7 General Fund Police Detectives Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 72,082 113,075 133,809 114,628 (19,181) Overtime 23,815 28,859 25,000 25,000 0 Special Pay 5,693 7,131 7,520 8,180 660 Sub-Total 101,590 149,065 166,329 147,808 (18,521) Benefits FICA 7,472 11,059 12,724 11,307 (1,417) Pension 9,204 9,996 12,425 16,442 4,017 Health and Life Insurance 3,338 5,846 10,719 18,895 8,176 Worker and Unemploy Comp 3,989 7,827 8,072 9,454 1,382 Sub-Total 24,003 34,728 43,940 56,098 12,158 Total Wages and Benefits 125,593 183,793 210,269 203,906 (6,363) OPERATING EXPENSES Professional Services Contract Services 18 117 Local Travel 30 Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 1,124 2,503 1,500 1,600 100 Books,Training,Memberships 545 300 600 300 Internal Service Charges 0 Total Operating Expenses 1,142 3,195 1,800 2,200 400 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 18,201 Equipment Total Capital Outlay 18,201 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 144,936 186,988 212,069 206,106 (5,963) 78 General Fund Police Dispatch Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 131,050 119,107 143,505 157,897 14,392 Overtime 15,175 25,214 13,800 15,000 1,200 Special Pay 7,919 6,238 6,500 6,500 0 Sub-Total 154,144 150,559 163,805 179,397 15,592 Benefits FICA 11,588 11,170 12,378 13,724 1,346 Pension 20,278 16,708 16,925 16,750 (175) Health and Life Insurance 10,220 10,900 19,777 37,851 18,074 Worker and Unemploy Comp 498 539 609 908 299 Sub-Total 42,584 39,317 49,689 69,233 19,544 Total Wages and Benefits 196,728 189,876 213,494 248,630 35,136 OPERATING EXPENSES Professional Services Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance 400 250 450 500 50 Printing and Publishing 994 Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 2,785 2,876 4,200 (4,200) Books,Training,Memberships 769 760 2,000 2,550 550 Internal Service Charges Total Operating Expenses 3,954 4,880 6,650 3,050 (3,600) 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 200,682 194,756 220,144 251,680 31,536 7! General Fund Police Animal Control Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 21,439 32,983 39,284 43,793 4,509 Overtime 8,687 8,821 5,000 6,000 1,000 Special Pay 1,108 830 500 500 0 Sub-Total 31,234 42,634 44,784 50,293 5,509 Benefits RCA 2,389 3,255 3,426 3,771 345 Pension 2,481 4,465 4,485 4,402 (83) Health and Life Insurance 1,669 3,290 5,700 12,447 6,747 Worker and Unemploy Comp 543 935 1,027 1,425 398 Sub-Total 7,082 11,945 14,638 22,045 7,407 Total Wages and Benefits 38,316 54,579 59,422 72,338 12,916 OPERATING EXPENSES Professional Services 406 Contract Services 52 Local Travel Communications Postage Utilities 1,324 2,225 2,300 75 Rentals and Leases Insurance Repairs and Maintenance 275 6,496 8,527 7,550 (977) Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 9,934 7,621 7,867 7,500 (367) Books,Training,Memberships 477 925 2,200 3,200 1,000 Internal Service Charges Total Operating Expenses 11,144 16,366 20,819 20,550 (269) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 14,662 Equipment 7,024 4,050 (2,974) Total Capital Outlay 14,662 0 7,024 4,050 (2,974) 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 64,122 70,945 87,265 96,938 9,673 80 General Fund Police School Guards Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 7,799 7,682 6,946 13,550 6,604 Overtime 0 Special Pay 70 (70) Sub-Total 7,799 7,682 7,016 13,550 6,534 Benefits FICA 597 588 613 1,036 423 Pension 0 Health and Life Insurance 0 Worker and Unemploy Comp 344 432 460 830 370 Sub-Total 941 1,020 1,073 1,866 793 Total Wages and Benefits 8,740 8,702 8,089 15,416 7,327 OPERATING EXPENSES Professional Services Contract Services Local Travel Communications Postage Utilities 156 155 150 150 0 Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 485 152 150 200 50 Books,Training,Memberships 200 200 Internal Service Charges Total Operating Expenses 641 307 300 550 250 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 9,381 9,009 8,389 15,966 7,577 8 Police Grants - Byrne Grant Code: 157-6030-572 Purpose: The City of Atlantic Beach is planning to use the fourth and final year of Byrne Grant funding to continue a community/recreation program in Jordan Park. The program includes on-site supervision for an after-school program. The immediate focus is on homework and tutorial assistance each afternoon,complimented by recreational activities for school aged children. Fun/learning activities are planned, including life/safety skills (Fire Safety, Bicycle Safety, Drug Resistance, Crime Prevention, etc.), athletic teams, occasional field trips, and similar activities. As it continues to develop, the Center will add incentives to promote academic achievement for the children, and it will utilize community resources, including teen and senior volunteers, to work with the kids. The program is operated on school days after school, until 6:00 pm. In the summer months, the Center is open all day, Monday through Friday. In conjunction with Habitat for Humanity,the City is building a permanent facility on-site. The new building will require various types of equipment, including office furniture, computer and recreation equipment, and educational materials. After this final year, the City of Atlantic Beach will pick up the expenses of this program. Key Objectives: • To encourage members of the community to come together for a variety of functions • Provide a central meeting place for any number of neighborhood groups who need the space for their activities • Improve communication and cohesiveness, resulting in a positive effect on the quality of life and the commitment of citizens to their community, while continuing to focus young people on the anti-drug lifestyle Issues, Trends, Highlights: • The City has made a great effort at providing a positive environment for the youth of the community through the Donner Park Community Center activities. A similar program is needed to the east of Mayport Road. Workload Data: • The City of Atlantic Beach Parks and Recreation Department organizes and staffs the program, and the Atlantic Beach Police Department participates by providing matching funds for the grant through contraband/forfeiture funds and performing grant reporting. The use of these funds requires the City to have an annual audit performed,verifying grant compliance and the accuracy of information reported. 82 Police Grants - Miscellaneous Department of Transportation Purpose: $29,095 Award—In fiscal year 2000/2001, the Atlantic Beach Police Department was awarded federal highway safety funds to enhance DUI enforcement. Five in car video/radar units will be installed in the police vehicles to assist with the successful prosecution of DUI offenders. $10,000 Award—In fiscal year 2000/2001, the Atlantic Beach Police Department was awarded federal highway safety funds for the purpose of supporting a bicycle/pedestrian education and enforcement program in Atlantic Beach. Equipment needed to provide this program will be purchased with these funds. Key Objective: The objectives for fiscal year 2000/2001 were: (1)to reduce the percentage of alcohol related traffic crashes by ten percent, compared to the reported traffic crashes in 1998, through increasing the number of DUI arrests and increased public awareness and deterrence; and (2) to reduce the number of pedestrian/bicycle injuries and fatalities by ten percent, from 16 (the average from 1996 through 1999) to 14, by education and enforcement. Local Law Enforcement Block Grant Purpose: $10,000 Award—In fiscal year 2000/2001, the Atlantic Beach Police Department was awarded Block grant money to provide software for the Police information technology system that will enhance the collection, reporting, storage and integration of information to enhance narcotic enforcement. Key Objective: The objectives for fiscal year 2000/2001 were to reduce crime and improve public safety. Workload Data: The Police Department provided matching funds from contraband/forfeiture funds that had accumulated in the Police Trust Fund from felony cases. The Police Department will be responsible for grant compliance and reporting. The use of these funds requires the City to have an annual audit performed, verifying grant compliance and the accuracy of information reported. 8 Police Grant Fund Police Department Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 19,864 29,095 45 0 (45) Revenues Grant Proceeds 28,654 51,780 62,504 25,000 (37,504) Interest 366 44 100 (100) Transfer from General Fund Transfer from Police Trust 15,060 6,125 10,592 8,334 (2,258) Transfer from Within Police Grants 8,228 44 (44) Total Reveunes 52,308 57,949 73,240 33,334 (39,906) Other Financing Sources 8,426 0 Total Resources 80,598 87,044 73,285 33,334 (39,951) Expenditures Salaries and Wages 9,267 12,100 16,916 19,000 2,084 Operating Expenses Professional Services Contract Services 146 160 1,740 1,580 Local Travel Communications 752 1,069 360 (709) Postage Utilities 341 840 1,200 360 Operating Supplies 2,273 13,526 6,015 7,434 1,419 Total Operating Expenses 2,273 14,765 8,084 10,734 2,650 Capital Outlay Vehicles 29,926 0 Equipment 31,735 7,455 48,240 3,600 (44,640) Total Capital Outlay 31,735 37,381 48,240 3,600 (44,640) Transfers To Various Grant Funds 8,228 1,539 45 (45) Total Transfers 8,228 1,539 45 0 (45) DIVISION TOTALS 51,503 65,785 73,285 33,334 (39,951) Other Financing Uses 21,214 Ending Cash 29,095 45 0 0 0 Total Expenses and Cash 80,598 87,044 73,285 33,334 (39,951) Resource Allocation Personal Services 9,267 12,100 16,916 19,000 2,084 Operating Expenses 2,273 14,765 8,084 10,734 2,650 Capital Outlay 31,735 37,381 48,240 3,600 (44,640) Debt Service Transfers 8,228 1,539 45 0 (45) Total Resources 51,503 65,785 73,285 33,334 (39,951) 84 Police Trust Fund Code: 610-0000-521 Purpose: The Police Trust Fund accounts for three distinct types of activity use: Court Cost Training, Radio Communications, and Law Enforcement Trust. Court Cost Training: Purpose: To provide criminal justice education degree programs and training courses, including basic recruit training for Police Department personnel. These training activities are funded through a municipally imposed $2.00 per ordinance violation. Key Objective: • To supplement the costs of continued professional education to law enforcement officers. Issues, Trends, Highlights: • The recent trend observed for this revenue source is that it is without growth. These funds should continue to help off-set the cost of training to a small degree. Radio Communications: Purpose: Twelve dollars and fifty cents from each moving violation must be used by the county, as designated by Florida Statutes 318.21 (10), to fund local law enforcement automation and must be distributed to the municipality in which the violation occurred. The requirement for this allocation began in FY 1995/96. Key Objectives: • Pursuant to Florida Statutes,the City is transferring these funds as needed to supplement the existing funds for the radio system. Issues, Trends, Highlights: • The current E.F. Johnson 800 MHZ system will probably be replaced within the next few years. This funding will be utilized for making necessary, immediate purchases,and to"buy" into the new system in the future. 8 Law Enforcement Trust: Purpose: To provide funding for crime prevention and drug education programs, as well as other law enforcement purposes in compliance with Florida Statutes 932.704. Funding sources include court fines and penalties for the violation of statutory offenses, forfeitures of bonds and deposits, and proceeds from the sale of confiscated property. Key Objectives: • To provide funding for protracted or complex investigations, technical equipment or expertise, and matching funds needed to obtain Federal or State grants. Issues, Trends, Highlights: • The revenue funding source for this program fluctuates from year to year. Due to this volatility, the expenditures are budgeted conservatively and are delayed until funds are received. 86 Police Trust Fund Police Trust Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 83,186 170,108 178,458 113,113 (65,345) Revenues Confiscated Property 128,786 19,541 46,000 15,000 (31,000) Court Case Revenues 4,804 5,031 7,000 7,000 0 Interest 5,459 10,329 8,800 6,000 (2,800) Miscellaneous 736 Transfer from Other Funds 1,540 Total Reveunes 139,049 37,177 61,800 28,000 (33,800) Other Financing Sources 136 Total Resources 222,371 207,285 240,258 141,113 (99,145) OPERATING EXPENSES Investigations 13,500 8,700 4,000 10,880 6,880 Training 12,565 12,862 16,000 26,460 10,460 Operating Supplies 5,107 Other Current Charges Total Operating Expenses 31,172 21,562 20,000 37,340 17,340 CAPITAL OUTLAY Vehicles Equipment 6,031 1,005 96,553 45,600 (50,953) Total Capital Outlay 6,031 1,005 96,553 45,600 (50,953) TRANSFERS To Police Grant Funds 15,060 6,125 10,592 8,334 (2,258) Total Transfers 15,060 6,125 10,592 8,334 (2,258) DIVISION TOTALS 52,263 28,692 127,145 91,274 (35,871) Other Financing Uses 135 Ending Cash 170,108 178,458 113,113 49,839 (63,274) Total Expenses and Cash 222,371 207,285 240,258 141,113 (99,145) 8' 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 Measurement Est. FY-01 FY-00 FY-99 Total Calls for Service 982 1,030 1,380 88 Fire Division Divisional Summary Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Resource Allocation Personal Services 618,481 173,944 115,670 129,559 13,889 Operating Expenses 367,162 761,060 792,447 821,015 28,568 Capital Outlay 116,074 0 0 15,500 15,500 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resources 1,101,717 935,004 908,117 966,074 57,957 Expenses: Administrative 338,985 753,814 774,045 786,581 12,536 Fire Rescue 487,521 57,052 0 0 0 Prevention 51,727 0 0 0 0 Lifeguards 223,484 124,138 134,072 179,493 45,421 Total Expenses 1,101,717 935,004 908,117 966,074 57,957 • Summary of Authorized Positions Allocation 2000-2001 2001-2002 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 8' General Fund Fire Administration Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 7,689 8,058 8,380 322 Overtime Special Pay 1,426 1,200 (1,200) Sub-Total 0 9,115 9,258 8,380 (878) Benefits FICA 529 629 641 12 Pension 0 Health and Life Insurance 216 400 650 250 Worker and Unemploy Comp 147 683 472 577 105 Sub-Total 147 1,428 1,501 1,868 367 Total Wages and Benefits 147 10,543 10,759 10,248 (511) OPERATING EXPENSES Professional Services Contract Services 226,150 684,582 705,120 726,274 21,154 Local Travel Communications 4,240 1,097 Postage 105 Utilities 6,663 6,510 6,600 6,600 0 Rentals and Leases Insurance Repairs and Maintenance 25,091 3,113 2,570 3,500 930 Printing and Publishing 324 Advertising and Promotions Other Current Charges 1,879 . Office Supplies 1,211 Operating Supplies 2,064 Books,Training,Memberships 990 Internal Service Charges 72,000 46,090 48,996 39,959 (9,037) Total Operating Expenses 338,838 743,271 763,286 776,333 13,047 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay 0 0 0 0 0 DIVISION TOTALS 338,985 753,814 774,045 786,581 12,536 90 General Fund Fire Rescue Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 280,572 53,285 Overtime 53,170 Special Pay 69,802 Sub-Total 403,544 53,285 0 0 0 Benefits FICA 31,640 3,767 Pension Health and Life Insurance 14,411 Worker and Unemploy Comp 19,735 Sub-Total 65,786 3,767 0 0 0 Total Wages and Benefits 469,330 57,052 0 0 0 OPERATING EXPENSES Professional Services Contract Services Local Travel Communications 453 Postage Utilities Rentals and Leases Insurance Repairs and Maintenance 2,235 Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 14,628 Books,Training,Memberships 875 Internal Service Charges Total Operating Expenses 18,191 0 0 0 0 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay 0 0 0 0 0 DIVISION TOTALS 487,521 57,052 0 0 0 9 General Fund Fire Prevention Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 31,778 Overtime Special Pay 12,304 Sub-Total 44,082 0 0 0 0 Benefits FICA 3,319 Pension Health and Life Insurance 1,131 Worker and Unemploy Comp 2,109 Sub-Total 6,559 0 0 0 0 Total Wages and Benefits 50,641 0 0 0 0 OPERATING EXPENSES Professional Services Contract Services Local Travel Communications 698 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 388 Internal Service Charges Total Operating Expenses 1,086 0 0 0 0 DIVISION TOTALS 51,727 0 0 0 0 92 General Fund Lifeguards Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES • Wages Salaries and Wages 86,977 92,093 92,299 103,898 11,599 Overtime Special Pay Sub-Total 86,977 92,093 92,299 103,898 11,599 Benefits FICA 6,654 7,045 7,061 7,948 887 Pension Health and Life Insurance Worker and Unemploy Comp 4,732 7,211 5,551 7,465 1,914 Sub-Total 11,386 14,256 12,612 15,413 2,801 Total Wages and Benefits 98,363 106,349 104,911 119,311 14,400 OPERATING EXPENSES Professional Services 427 Contract Services 219 180 1,500 1,500 0 Local Travel 300 300 0 Communications 451 400 500 100 Postage Utilities 142 631 801 801 0 Rentals and Leases Insurance Repairs and Maintenance 214 3,912 4,244 4,375 131 Printing and Publishing 712 Advertising and Promotions Other Current Charges 10 Office Supplies 9 100 100 0 Operating Supplies 8,453 5,166 14,618 15,056 438 Books,Training,Memberships 619 500 1,200 700 Internal Service Charges 5,691 6,698 20,850 14,152 Total Operating Expenses 9,047 17,789 29,161 44,682 15,521 CAPITAL OUTLAY Land Buildings 99,588 Infrastructure Improvements Vehicles 15,500 15,500 Equipment 16,486 Total Capital Outlay 116,074 0 0 15,500 15,500 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To 0 To 0 Total Transfers 0 0 0 0 0 DIVISION TOTALS 223,484 124,138 134,072 179,493 45,421 9: 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 which reviews all accidents and injuries to City employees. Key Objectives: • Improve the public awareness of City Codes • Continue the refinement of City Codes • Assist other departments throughout the City • Increased participation with Police Drug Abatement and Response Team Issues, Trends and Highlights: • Implemented an up-to-date Tracking System for Code Complaints and Actions • Obtained safety training for his duties as Chairman of Safety Committee and Atlantic Beach Safety Coordinator • Increased awareness and emphasis on Code Enforcement issues Workload Data Activity Est. FY-01 FY-00 FY-99 Complaints and Investigations 3,100 1,795 729 94 General Fund Code Enforcement Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 34,304 32,444 32,000 31,042 (958) Overtime 2,871 548 25 (25) Special Pay 317 1,730 25 (25) Sub-Total 37,492 34,722 32,050 31,042 (1,008) Benefits FICA 2,868 2,653 2,452 2,375 (77) Pension 3,969 4,104 3,408 3,344 (64) Health and Life Insurance 1,721 1,389 132 138 6 Worker and Unemploy Comp 2,625 3,187 2,784 3,474 690 Sub-Total 11,183 11,333 8,776 9,331 555 Total Wages and Benefits 48,675 46,055 40,826 40,373 (453) OPERATING EXPENSES Professional Services 37,667 210 Contract Services 148 1,260 1,500 1,500 Local Travel 23 38 50 150 100 Communications 777 766 800 800 0 Postage 59 2 100 100 0 Utilities Rentals and Leases Insurance Repairs and Maintenance 2,116 3,394 3,000 2,825 (175) Printing and Publishing 178 1,658 750 (750) Advertising and Promotions Other Current Charges 10 80 300 300 Office Supplies 130 589 600 600 0 Operating Supplies 790 1,718 1,841 1,600 (241) Books,Training,Memberships 3,526 3,624 3,500 3,500 0 Internal Service Charges 7,223 5,625 6,119 5,895 (224) Total Operating Expenses 52,647 18,964 16,760 17,270 510 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 101,322 65,019 57,586 57,643 57 9: Parks and Recreation Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Revenues: General Fund Resources 308,858 431,947 983,266 838,461 (144,805) First Night 47,816 36,743 23,864 0 (23,864) Jax Corn. Foundation 0 500 3,150 0 (3,150) Total Revenues 356,674 469,190 1,010,280 838,461 (171,819) Expenses: Park Administration 97,947 118,421 134,181 139,291 5,110 Recreation Activities 40,650 66,035 54,982 68,170 13,188 Maint. & Improvements 170,261 247,491 794,103 631,000 (163,103) First Night 25,501 38,170 59,707 0 (59,707) Jax Comm. Foundation 0 0 3,650 0 (3,650) Total Expenses 334,359 470,117 1,046,623 838,461 (208,162) Resource Allocation: Personal Services 127,767 193,292 311,468 414,290 102,822 Operating Expenses 198,265 260,776 437,883 424,171 (13,712) Capital Outlay 8,327 16,049 297,272 0 (297,272) Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 334,359 470,117 1,046,623 838,461 (208,162) Summary of Authorized Positions Allocation 2000-2001 2001-2002 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 2.00 1.00 9.00 8.00 Total Parks and Recreation 13.00 12.00 96 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. 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" are sponsored by this department. Key Objectives: • Complete the construction of Dutton Island improvements • Renovation of Adele Grage Community Center • Construct dune crossovers Issues, Trends and Highlights: • Increased the number of programs • Redeveloped Rose Park with playground equipment and other facilities • Purchased six lots on W. Plaza for an athletic field • Completed the construction of the Jordan Park Community Center • Received a grant to design a fishing pier at Dutton Island • Completed the design for Adele Grage Community Center Workload Data: • Attended approximately 60 meetings in FY 99 held by the City Commission, Recreation Advisory Board and the Beautification Committee • Scheduled approximately 12 activities during FY 99, 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 design of Dutton Island 9 • 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 events 98 Location of City Parks Active Parks: Those parks primarily used for athletics or specialized recreation activities. Typical facilities include baseball field(s), softball field(s), football field(s), soccer field(s), rest rooms, 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,rest rooms,parking and picnic areas. Park Summary Name Type Acres Location Beach Passive 56.5 Atlantic Blvd. to end of Seminole Rd. Dutton Island Passive 27.0 West end of Dutton Rd. Johansen Park Passive 13.0 Seminole Rd. & Park Terrace E.&W. Russell Park Active 12.0 200 Seminole Road Howell Park Passive 10.3 500 Seminole Road Tideviews Passive 8.0 Begonia St. and West 1st Street Donner Park Active 4.5 2072 George Street Jordan Park Active 3.5 1671 Francis Ave. Bull Park Active 3.0 716 Ocean Blvd. Rose Park Passive 1.75 Corner of Rose & Orchid St. Fairway Villas Park Passive 0.4 Mayport Rd. & Fairway Villas Lane Fraiser Park Passive 0.4 Plaza St. (Median) Seminole Rd. & E. Coast Dr. Mandalay Park Passive 0.4 Seminole and 16th Avenue Marvin's Garden Passive 0.3 Dewees Ave. Total 141.5 9 General Fund Parks Administration Actual Actual Estimate Budget Increase • 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 50,161 66,957 67,000 78,853 11,853 Overtime 1,353 860 400 800 400 Special Pay 833 8,500 14,000 2,980 (11,020) Sub-Total 52,347 76,317 81,400 82,633 1,233 Benefits FICA 3,995 5,827 6,227 6,321 94 Pension 5,341 7,745 7,925 7,778 (147) Health and Life Insurance 1,777 2,193 5,834 6,447 613 Worker and Unemploy Comp 2,503 3,026 4,787 5,743 956 Sub-Total 13,616 18,791 24,773 26,289 1,516 Total Wages and Benefits 65,963 95,108 106,173 108,922 2,749 OPERATING EXPENSES Professional Services Contract Services 10,330 991 1,000 1,000 0 Local Travel 116 150 350 200 Communications 1,249 877 3,500 3,500 0 Postage 245 225 300 300 0 Utilities Rentals and Leases Insurance Repairs and Maintenance 2,912 1,930 1,200 1,500 300 Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies 149 36 300 300 0 Operating Supplies 382 757 800 800 0 Books,Training,Memberships 1,037 1,304 900 1,500 600 Internal Service Charges 15,564 17,193 19,858 21,119 1,261 Total Operating Expenses 31,984 23,313 28,008 30,369 2,361 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 97,947 118,421 134,181 139,291 5,110 100 General Fund Park Activities Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 11,383 11,233 1,645 1,645 Overtime 583 591 400 400 Special Pay 1,125 Sub-Total 11,966 12,949 0 2,045 2,045 Benefits FICA 902 975 157 157 Pension 2,437 2,447 2,447 Health and Life Insurance 932 1,149 4,614 4,614 Worker and Unemploy Comp 641 706 82 82 Sub-Total 2,475 5,267 0 7,300 7,300 Total Wages and Benefits 14,441 18,216 0 9,345 9,345 OPERATING EXPENSES Professional Services Contract Services 2,956 5,481 27,000 29,900 2,900 Local Travel Communications 1,910 2,317 Postage 118 Utilities 9,648 13,967 12,000 12,000 0 Rentals and Leases 753 115 250 400 150 Insurance Repairs and Maintenance 3,107 2,632 2,525 (107) Printing and Publishing 357 1,311 1,600 2,000 400 Advertising and Promotions Other Current Charges 9,304 Office Supplies 408 Operating Supplies 8,604 12,099 11,000 12,000 1,000 Books,Training,Memberships 500 (500) Internal Service Charges Total Operating Expenses 24,636 47,819 54,982 58,825 3,843 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 1,573 Total Capital Outlay 1,573 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 40,650 66,035 54,982 68,170 13,188 161 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: • Continue to upgrade the level of maintenance at all City parks • Complete the construction of Dutton Island • Construct an athletic field on the Plaza Av. property • Renovation of all older-style park signs Issues, Trends and Highlights • Constructed a restroom and storage facility at Russell Park • Hired additional personnel to improve maintenance in parks and landscaped areas • Made improvements to Rose Park • Improved the landscaping at the Lifeguard Station • Resurfaced Tennis Courts Workload Data Activity Est. FY-01 FY-00 FY-99 Park Inspections 24 24 24 Acres of Park Land Maintained 141 141 141 Number of contractors supervised 7 7 5 102 General Fund Park Maintenance & Improvements Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 31,273 58,945 140,000 191,763 51,763 Overtime 1,431 1,892 6,000 5,000 (1,000) Special Pay 4,736 118 2,900 (2,900) Sub-Total 37,440 60,955 148,900 196,763 47,863 Benefits FICA 2,765 4,420 11,400 15,053 3,653 Pension 3,853 5,532 17,995 20,206 2,211 Health and Life Insurance 1,425 4,336 16,000 49,894 33,894 Worker and Unemploy Comp 1,652 3,795 11,000 14,107 3,107 Sub-Total 9,695 18,083 56,395 99,260 42,865 Total Wages and Benefits 47,135 79,038 205,295 296,023 90,728 OPERATING EXPENSES Professional Services 79 182 200 (200) Contract Services 73,676 72,610 100,000 156,800 56,800 Local Travel Communications 291 257 500 500 Postage Utilities 11,259 18,052 18,000 (52) Rentals and Leases 1,567 1,791 2,000 2,500 500 Insurance Repairs and Maintenance 19,438 32,370 79,346 36,443 (42,903) Printing and Publishing 144 561 800 800 0 Advertising and Promotions Other Current Charges 140 18,360 (18,360) Office Supplies 107 3,000 2,893 Operating Supplies 15,467 17,778 50,100 64,100 14,000 Books,Training,Memberships 252 416 900 800 (100) Internal Service Charges 5,318 15,180 21,671 52,034 30,363 Total Operating Expenses 116,372 152,404 291,536 334,977 43,441 CAPITAL OUTLAY Land 81,000 (81,000) Buildings 150,000 (150,000) Infrastructure Improvements 6,754 40,000 (40,000) Vehicles 16,049 26,272 (26,272) Equipment Total Capital Outlay 6,754 16,049 297,272 0 (297,272) 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 170,261 247,491 794,103 631,000 (163,103) 1O.) First Night Special Event Fund Code: 630-6030-574 Purpose: This program event is the City-sponsored annual December 31 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 realized 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. Issues, Trends, Highlights: • Successfully held 1999 First Night event, admission buttons available for $5.00 104 First Night Special Event Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 14,955 37,356 35,843 (35,843) Revenues Transfer from General Fund 10,000 10,000 (10,000) Special Event Receipts 37,816 36,743 13,864 (13,864) Total Reveunes 47,816 36,743 23,864 0 (23,864) Other Financing Sources 86 Total Resources 62,857 74,099_ 59,707 0 (59,707) Salary and Benefits Overtime with Benefits 228 930 0 Operating Expenses Contract Services 8,052 21,522 12,804 (12,804) Communications 300 280 (280) Postage 208 150 (150) Rentals 1,469 845 (845) Insurance 2,398 369 808 (808) Other Current Charges 741 Advertising and Printing 3,950 4,459 563 (563) Supplies 10,673 8,172 488 (488) Travel 200 3,219 (3,219) Transfer to First Night 501C3 org. 40,550 (40,550) Total Operating Expenses 25,273 37,240 59,707 0 (59,707) DIVISION TOTALS 25,501 38,170 59,707 0 (59,707) Other Financing Uses 86 Ending Cash 37,356 35,843 0 0 0 Total Expenses and Cash 62,857 74,099 59,707 0 (59,707) 105 Jacksonville Community Foundation Grant Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 0 500 (500) Revenues Transfer from General Fund 500 0 Grant Proceeds 3,150 •(3,150) Total Reveunes 0 500 3,150 0 (3,150) Other Financing Sources Total Resources 0 500 3,650 0 (3,650) Salary and Benefits Overtime with Benefits 0 Operating Expenses Contract Services-Program Costs 3,650 (3,650) Total Operating Expenses 0 0 3,650 0 (3,650) DIVISION TOTALS 0 0 3,650 0 (3,650) Other Financing Uses Ending Cash 500 0 0 0 Total Expenses and Cash 0 500 3,650 0 (3,650) 106 '4I Ar\ Public Works Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Revenues: General Fund Resources 804,526 1,011,728 713,865 726,625 12,760 Local Option Gas Taxes 512,460 562,113 552,216 566,780 14,564 Sanitation Utility 1,129,568 1,197,289 1,199,973 1,304,114 104,141 Storm Water Utility 983,545 299,997 747,450 970,432 222,982 Bond Construction 475,982 398,613 300,000 100,000 (200,000) Internal service Charges 528,318 612,032 600,035 659,329 59,294 Total Revenues 4,434,399 4,081,772 4,113,539 4,327,280 213,741 Expenses: Public Works Admin. 306,929 376,689 382,080 416,840 34,760 Street and Road Maint. 804,526 1,011,728 713,865 726,625 12,760 Local Option Gas Tax 237,417 391,205 519,615 1,417,674 898,059 Sanitation Utility 1,056,769 1,092,421 1,097,145 1,238,532 141,387 Storm Water Utility 559,393 594,776 1,213,635 994,404 (219,231) Bond Construction 1,627,423 1,175,661 2,033,426 4,708,687 2,675,261 Fleet Maintenance 221,389 235,343 217,955 242,489 24,534 Total Expenses 4,813,846 4,877,823 6,177,721 9,745,251 3,567,530 Resource Allocation: Personal Services 576,637 619,926 623,419 795,862 172,443 Operating Expenses 1,980,648 1,995,212 1,821,878 2,139,525 317,647 Capital Outlay 1,700,781 1,654,330 3,169,292 5,734,911 2,565,619 Debt Service 291,840 294,675 291,173 293,223 2,050 Transfers 263,940 312,665 271,959 781,730 509,771 Total Resource Allocation: 4,813,846 4,876,808 6,177,721 9,745,251 3,567,530 Summary of Authorized Positions Allocation 2000-2001 2001-2002 Public Works Administration Public Works Director 1.00 1.00 Assistant Public Works Director 1.00 0.00 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 7.00 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 0.60 2.60 Mechanic 0.15 0.15 General Maintenance Worker 2.10 2.10 3.75 5.75 Sanitation Heavy Equipment Operator 0.10 0.10 Total Public Works 18.00 19.00 108 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: • Strive to complete new projects in • Perform Self Assessment of Public synchronization with the City Works OperationsContinue to Commission's strategic planning administer the Capital Improvement priorities. Major priorities for FY-02 Program by completing projects at include the Core City and Selva minimum cost while assuring quality Marina Projects. construction • Improve master planning and • Continue to improve work area mapping of city facilities using efficiency, including electrical Geographic Information System system and computer cabling throughout the building • Initiate in-house design of small projects with Technical Designer Issues, Trends, Highlights: • Provided administrative work to insure $800,000 in grant funds for Public Works projects were received. • Provided construction engineering and inspection on other projects including waterline, storm water and paving projects. • Engineering and administrative support will be needed for several regulatory permit renewals. • Provided construction engineering and inspection services on two major projects: Flyover Water Line Relocation and Core City Sanitary Sewer Rehabilitation. Projects were completed several hundred thousand dollars under budget 1(,� Public Works Administration Public Works Internal Service Fund Actual Actual Estimate Budget Increase 1998-1999 1.999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 163,858 211,341 209,000 222,061 13,061 Overtime 996 5,108 3,600 5,000 1,400 Special Pay 13,883 11,598 6,840 6,900 60 Sub-Total 178,737 228,047 219,440 233,961 14,521 Benefits FICA 13,372 16,992 17,447 17,898 451 Pension 20,679 24,451 24,573 23,797 (776) Health and Life Insurance 6,782 9,790 15,559 31,500 15,941 Worker and Unemploy Comp 9,264 16,090 16,508 14,379 (2,129) Sub-Total 50,097 67,323 74,087 87,574 13,487 Total Wages and Benefits 228,834 295,370 293,527 321,535 28,008 OPERATING EXPENSES Professional Services 183 814 500 500 0 Contract Services 7,195 10,000 8,756 (1,244) Local Travel 9,151 1,198 1,600 2,600 1,000 Communications 67 10,774 10,500 9,600 (900) Postage 8,122 353 300 400 100 Utilities 224 5,967 6,200 6,200 0 Rentals and Leases 5,177 3,160 4,100 4,100 0 Insurance 2,998 623 653 914 261 Repairs and Maintenance 1,443 4,728 6,000 7,000 1,000 Printing and Publishing 9,114 1,068 1,200 1,200 0 Advertising and Promotions 756 Other Current Charges 1,496 Office Supplies 3,256 3,669 3,900 3,900 0 Operating Supplies 6,158 7,671 6,158 10,192 4,034 Books,Training,Memberships 4,137 4,887 4,000 4,500 500 Internal Service Charges 21,038 24,996 28,442 35,443 7,001 Total Operating Expenses 71,824 78,599 83,553 95,305 11,752 CAPITAL OUTLAY Land Buildings 1,328 Infrastructure Improvements 4,943 Vehicles Equipment 2,720 5,000 (5,000) Total Capital Outlay 6,271 2,720 5,000 0 (5,000) 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 306,929 376,689 382,080 416,840 34,760 110 Streets and Road Maintenance Code: 001-5002-541 Purpose: The Streets and Road Maintenance Division of the Public Works Department is responsible for maintaining and improving the City's streets, right-of-ways, signs, and storm water conveyance and treatment systems. Key Objectives: • Continue improvement of signs, sidewalks and right-of-ways • Improved maintenance and replacement of street signs • Continue and upgrade maintenance of Town Center, Atlantic Blvd and Mayport Road • Continue Pavement Management System with milling and paving in 2°d year of program and completion of Sherry Drive • Completed five year plan for street maintenance utilizing Pavement Management System to update roadway inventory and maintenance plan • Completed thorough upgrading for dedication of Town Center and began lead role for maintaining entire area in accordance with the Interlocal Agreement with Neptune Beach Issues, Trends and Highlights: • Use microsurfacing to resurface streets (for first time in City) based on priority determined with Pavement Management System(resurfacing funded by Gas Tax revenues). Streets included Fairway Villas N. & S., Buoy Lane, Helmsman Lane, Nautical Blvd., 11t Street, 16th Street, Garden Ct., Palm Ave., Magnolia St., Mipaula Ct., Hibiscus St., and Orchid St. • The FDOT Maintenance Agreement will be revised after construction of the Mayport Road Flyover and Atlantic Blvd. Bridge Widening projects. Workload Data Activity FY-01 FY-00 FY-99 Tons of Asphalt Patching 83 214 180 Tons of Lime Rock 700 700 900 Miles of Paved Roadway 56.6 56.6 56.6 111 General Fund Public Works Streets Division Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 220,251 220,266 150,360 172,920 22,560 Overtime 9,238 9,536 2,000 3,000 1,000 Special Pay 10,624 7,138 9,620 9,656 36 Sub-Total 240,113 236,940 161,980 185,576 23,596 Benefits FICA 18,112 17,925 12,391 14,197 1,806 Pension 28,330 27,858 17,167 17,875 708 Health and Life Insurance 15,144 18,525 19,966 44,585 24,619 Worker and Unemploy Comp 42,141 19,200 9,215 12,245 3,030 Sub-Total 103,727 83,508 58,739 88,902 30,163 Total Wages and Benefits 343,840 320,448 220,719 274,478 53,759 OPERATING EXPENSES Professional Services 252 1,810 25,000 3,800 (21,200) Contract Services 61,782 173,316 82,001 63,000 (19,001) , Town Center Maintenance 53,538 48,000 (5,538) { Communications 881 974 1,000 500 (500) Postage 26 29 75 75 0 Utilities 58,036 66,348 67,200 65,150 (2,050) Rentals and Leases 2,946 4,757 4,600 4,350 (250) Insurance 0 Repairs and Maintenance 54,223 91,948 64,000 63,350 (650) Printing and Publishing 1,461 4,264 1,933 1,400 (533) Advertising and Promotions 0 Other Current Charges 97,064 140 0 Office Supplies 698 750 1,900 500 (1,400) Operating Supplies 63,339 71,661 41,297 53,290 11,993 Books,Training,Memberships 823 198 1,200 1,200 0 Internal Service Charges 89,782 106,260 75,638 79,652 4,014 Total Operating Expenses 431,313 522,455 419,382 384,267 (35,115) { CAPITAL OUTLAY Land Buildings Infrastructure Improvements 126,308 20,000 20,000 Vehicles 24,180 28,153 17,095 (17,095) Equipment 5,193 14,364 56,669 47,880 (8,789) Total Capital Outlay 29,373 168,825 73,764 67,880 (5,884) 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 804,526 1,011,728 713,865 726,625 12,760 112 Local Option Gas Tax Fund Code: 130-5002-541 Purpose: This fund consists of the City's share of County Gas Tax revenues and related interest earnings, to be used in support of capital outlay and maintenance for local roads and drainage systems. This includes public transportation,maintenance of roadways,right-of ways,and drainage systems, street lighting, bridge maintenance, traffic engineering, signs, signalization, and pavement markings, equipment and structures for storage of equipment,and debt service on projects related to the above programs. Key Objectives: • To fund the Street and Road Maintenance Divisions top prioritized street paving,resurfacing, and sidewalk projects • To fund a portion of the debt service payments for the SunTrust 1999 Revenue Bonds. Fund proceeds are pledged for debt service on these bonds and will be transferred to the Debt Service Fund for such purpose(original loan proceeds were used to fund streets and drainage improvements in Marsh Oaks) • To fund a portion of the Storm Water Project with$1,000,000 from reserves as previously approved by the City Commission • To fund portions of the cost to maintain the City's stormwater systems Issues, Trends and Highlights: • Roadway and drainage improvements in the Royal Palm Subdivision are budgeted this year for $310,475 • Milling and paving of streets is budgeted at $139,600 for this year • Sidewalk repairs are budgeted at $50,000 11.) Local Option Gas Tax Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Restricted 70,523 322,046 385,114 765,371 380,257 Restricted/Designated 870,000 870,000 1,000,000 652,344 (347,656) Cash Forward 940,523 1,192,046 1,385,114 1,417,715 32,601 Revenues Local Option Gas Taxes 458,441 481,274 477,216 486,780 9,564 Interest Earnings 54,019 80,839 75,000 80,000 5,000 Total Reveunes 512,460 562,113 552,216 566,780 14,564 Other Financing Sources 22,160 Total Resources 1,452,983 1,776,319 1,937,330 1,984,495 47,165 Expenditures Operating Expenses Professional Services 1,779 Contract Services 168,198 298,038 47,000 139,600 92,600 Operating Supplies 3,500 2,858 Repair and Maintenance 495 Capital Outlay Street and Road Improvements 5,700 53,000 50,000 (3,000) Core City Project 347,656 652,344 304,688 Equipment Transfers Out To Debt Service 63,940 84,114 71,959 71,938 (21) To Capital Project Fund To Storm Water Utility Fund 503,792 503,792 DIVISION TOTALS 237,417 391,205 519,615 1,417,674 898,059 Other Financing Uses 23,520 Restricted 322,046 515,114 765,371 566,821 (198,550) Restricted-Core City 870,000 870,000 652,344 0 (652,344) Ending Cash 1,192,046 1,385,114 1,417,715 566,821 (850,894) Total Expenses and Cash 1,452,983 1,776,319 1,937,330 1,984,495 47,165 Resource Allocation Personal Services 0 0 0 0 0 Operating Expenses 173,477 301,391 47,000 139,600 92,600 Capital Outlay 0 5,700 400,656 702,344 301,688 Debt Service 0 0 0 0 0 Transfers 63,940 84,11471,959 575,730 503,771 Total Resources 237,417 391,205 519,615 1,417,674 898,059 114 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 new contractor's performance for strict compliance with the new contract, which provides for liquidated damages • Continue utilization of recycling grant funds Issues, Trends, Highlights: • Purchased recycling bins with recycling grant funds • Developed new sanitation contract with increased level of service and effective provisions for liquidated damages. Contracted for five years with new hauler with minimal increase in cost by making all yard waste pickup on Monday. The new contract insures that current rates can be maintained for several more years. • New sanitation contract also provides for tire pickup and pick up of City facilities Workload Data Activity Est. FY-01 FY-00 FY-99 Number of Residential Accounts 5,000 4,950 4,720 Number of Commercial Accounts 725 720 717 11 Sanitation Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Operating Cash 357,127 420,124 474,894 577,722 102,828 Cash Forward 357,127 420,124 474,894 577,722 102,828 Revenues Garbage Services 1,103,662 1,148,412 1,168,944 1,271,914 102,970 Interest Earnings 19,958 29,141 28,000 29,000 1,000 Recycle Grant 5,948 6,200 3,029 3,200 171 Disaster Relief Grants 13,536 0 Total Reveunes 1,129,568 1,197,289 1,199,973 1,304,114 104,141 Other Financing Sources Total Resources 1,486,695 1,617,413 1,674,867 1,881,836 206,969 Expenditures Sanitation 1,056,769 1,092,421 1,097,145 1,238,532 141,387 DIVISION TOTALS 1,056,769 1,092,421 1,097,145 1,238,532 141,387 Other Financing Uses 9,802 50,098 Operating Cash 420,124 474,894 577,722 643,304 65,582 Ending Cash 420,124 474,894 577,722 643,304 65,582 Total Expenses and Cash 1,486,695 1,617,413 1,674,867 1,881,836 206,969 Resource Allocation Personal Services 3,963 4,108 4,578 4,713 135 Operating Expenses 850,156 857,062 889,867 1,027,819 137,952 Capital Outlay 2,650 2,700 2,700 0 (2,700) Debt Service 0 0 0 0 0 Transfers 200,000 228,551 200,000 206,000 6,000 Total Resources 1,056,769 1,092,421 1,097,145 1,238,532 141,387 AUTHORIZED PERSONNEL Position Allocation 2000/2001 2001/2002 Heavy Equipment Operator 10% 0.10 0.10 116 Sanitation Fund Public Works Sanitation Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 2,724 2,865 2,848 3,080 232 Overtime 110 74 Special Pay 245 240 700 200 (500) Sub-Total 3,079 3,179 3,548 3,280 (268) Benefits FICA 224 230 241 251 10 Pension 336 330 325 332 7 Health and Life Insurance 168 199 289 627 338 Worker and Unemplay Comp 156 170 175 223 48 Sub-Total 884 929 1,030 1,433 403 Total Wages and Benefits 3,963 4,108 4,578 4,713 135 ' OPERATING EXPENSES Professional Services 1,500 1,250 9,291 (9,291) Contract Services 739,545 752,733 775,000 891,000 116,000 ' Local Travel Communications Postage 96 468 (468) Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing 144 Advertising and Promotions 5,949 Other Current Charges 70 6,270 3,035 3,200 165 Office Supplies Operating Supplies Books,Training,Memberships Internal Service Charges 102,948 96,713 102,073 133,619 31,546 Total Operating Expenses 850,156 857,062 889,867 1,027,819 137,952 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 2,650 2,700 2,700 (2,700) : Total Capital Outlay 2,650 2,700 2,700 0 (2,700) DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To General Fund 200,000 200,000 200,000 206,000 6,000 ' To City Provided Utilities 28,551 To Total Transfers 200,000 228,551 200,000 206,000 6,000 DIVISION TOTALS 1,056,769 1,092,421 1,097,145 1,238,532 141,387 1ii Storm Water Drainage Fund Code: 470-0000-538 Purpose: The Storm Water Utility is responsible for maintaining the City's storm water system and for funding improvements to reduce the impact of severe weather by providing effective treatment and removal of the City's storm water. Key Objectives: • Implement an ongoing maintenance program for storm water infrastructure. This includes the hiring of two additional employees to operate the walking excavator full time • Begin construction of the Core City Storm Water Project • Update the Storm Water Master Plan • 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,Highlights: • Completed Final Design of Core City Storm Water Project. • Monitored compliance with NPDES storm water permit requirements and completed permit renewal application and submitted to the Florida Department of Environmental Protection(FDEP)by September 30, 2001 • Completed drainage project on West 13th Street. • Purchased Walking Excavator, trained two operators, and began reshaping ditches not previously accessible(20th Street,City Hall,etc.). • Included in the budget are the expenses related to performing maintenance of the storm water system. These costs were split out from the General Fund Streets Division of the Public Works Department. • Three grants and a small portion of fund balance are budgeted totaling$508,555 to partially fund the Core City Drainage Project. Workload Data Miles of Drainage Ditches 6.52 6.52 6.52 6.52 Miles of Storm Sewer 11 11 10 10 Number of Catch Basins 474 474 474 474 118 Storm Water Utility Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Restricted 208,242 641,896 220,153 340,885 120,732 Operating Cash 490,378 476,962 604,077 17,160 -586,917 Cash Forward 698,620 1,118,858 824,230 358,045 -466,185 Revenues Storm Water Fees 248,942 246,975 264,000 266,640 2,640 Interest Earnings 40,941 53,022 30,000 20,000 -10,000 Fl.Dept of environmental Protection 428,450 -428,450 Water Mgt.Dist.Grant-Design 25,000 -25,000 Water Mgt.Dist.Grant-Const. 20,000 20,000 Other 550 Transfers From Half Cent Sales Tax Fund 160,000 160,000 From Gas Tax Fund 503,792 503,792 From Water Utility 346,556 From Sewer Utility 346,556 Total Reveunes 983,545 299,997 747,450 970,432 222,982 . Other Financing Sources 151 Total Resources 1,682,165 1,419,006 1,571,680 1,328,477 -243,203 Expenditures Storm Water Utility 559,393 594,776 1,213,635 994,404 -219,231 DIVISION TOTALS 559,393 594,776 1,213,635 994,404 -219,231 i Other Financing Uses 3,914 Restricted 641,896 220,153 340,885 331,463 -9,422 Operating Cash 476,962 604,077 17,160 2,610 -14,550 Ending Cash 1,118,858 824,230 358,045 334,073 -23,972 Total Expenses and Cash 1,682,165 1,419,006 1,571,680 1,328,477 -243,203 Resource Allocation Personal Services 0 0 104,595 195,136 90,541 Operating Expenses 233,738 4,683 165,921 251,045 85,124 Capital Outlay 33,815 294,403 651,946 255,000 (396,946) Debt Service 291,840 294,675 291,173 293,223 2,050 Transfers 0 1,015 0 0 0 Total Resources 559,393 594,776 1,213,635 994,404 -219,231 1L Storm Water Utility Public Works Storm Water Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 71,000 126,960 55,960 Overtime 1,500 2,000 500 Special Pay 3,000 4,120 1,120 Sub-Total 0 0 75,500 133,080 57,580 Benefits FICA 5,775 10,181 4,406 . Pension 9,060 13,126 4,066 Health and Life Insurance 9,332 29,672 20,340 Worker and Unemploy Comp 4,928 9,077 4,149 Sub-Total 0 0 29,095 62,056 32,961 Total Wages and Benefits 0 0 104,595 195,136 90,541 OPERATING EXPENSES Professional Services 84,611 300 300 Contract Services 141,856 4,250 85,000 129,600 44,600 • Local Travel Communications 500 500 Postage 75 75 Utilities Rentals and Leases Insurance Repairs and Maintenance 3,936 13,951 10,858 (3,093) Printing and Publishing 352 433 1,000 1,550 550 Advertising and Promotions Other Current Charges Office Supplies 400 400 Operating Supplies 2,872 27,750 38,390 10,640 Books,Training,Memberships 111 500 500 Internal Service Charges 37,820 68,872 31,052 Total Operating Expenses 233,738 4,683 165,921 251,045 85,124 CAPITAL OUTLAY Land Buildings • Infrastructure Improvements 33,815 294,403 501,316 255,000 (246,316) Vehicles Equipment 150,630 (150,630) Total Capital Outlay 33,815 294,403 651,946 255,000 (396,946) DEBT SERVICE Principal 72,245 74,989 77,732 81,391 3,659 Interest 219,457 216,511 213,303 211,632 (1,671) , Other 138 3,175 138 200 62 Total Debt Service 291,840 294,675 291,173 293,223 2,050 TRANSFERS To miscellaneous other funds 1,015 • To Total Transfers 0 1,015 0 0 0 DIVISION TOTALS 559,393 594,776 1,213,635 994,404 (219,231) 120 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 will partially fund the"Core City Project." Other funding from reserve balances will need to be combined with these monies to fully fund the project. 1996 Utility Revenue Bond Project Summary Description Project Revised Budget Est.Exp.FY 95-2001 Est.Balance Atlantic Beach 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 Avenue Improvements AW9603 855,129 855,129 0 City Property Meters AW9604 13,920 13,920 0 Project Inspection/Oversight AW9606 108,876 108,876 0 Buccaneer Waste Water Imprv. BS960I 2,597,122 2,597,122 0 Enlarge&Rehabilitate WTP#3 BW-7 634,264 634,264 0 Core City Storm Water Improv. CORE99 5,598,520 1,263,343 4,335,177 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 138,632 0 138,632 Core City Water Improvements PW0004 234,878 0 234,878 Storm Water Master Plan SU9601 570,432 570,432 0 Sherry Drive Reconstruction PW0106 394,490 394,490 0 Total 15,472,378 10,763,691 4,708,687 121 Utility Bond Construction Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 8,162,108 7,244,078 6,342,113 4,608,687 (1,733,426) Revenues Bond Proceeds Interest Earnings 475,982 398,613 300,000 100,000 (200,000) Total Reveunes 475,982 398,613 300,000 100,000 (200,000) Other Financing Sources 233,411 Total Resources 8,871,501 7,642,691 6,642,113 4,708,687 (1,933,426) Expenditures Bond Construction 1,627,423 1,175,661 2,033,426 4,708,687 2,675,261 DIVISION TOTALS 1,627,423 1,175,661 2,033,426 4,708,687 2,675,261 Other Financing Uses 124,917 Operating Cash 7,244,078 6,342,113 4,608,687 0 (4,608,687) Ending Cash 7,244,078 6,342,113 4,608,687 0 (4,608,687) Total Expenses and Cash 8,871,501 7,642,691 6,642,113 4,708,687 (1,933,426) Resource Allocation Personal Services Operating Expenses Capital Outlay 1,627,423 1,175,661 2,033,426 4,708,687 2,675,261 Debt Service Transfers Total Resources 1,627,423 1,175,661 2,033,426 4,708,687 2,675,261 ' Budget will be amended when FY 2001 encumbrances roll to FY 2002 and remaining project funds calculated. 122 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 to monitor contractor's performance, to ensure an efficient and effective service facility capable of handling a high volume of maintenance and repairs • Initiated a strict policy for Department Head approval of non-contract work • 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, 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 972 124 Fleet Maintenance Public Works Fleet Maintenance Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (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 196,976 201,346 185,000 205,921 20,921 Local Travel Communications 688 840 900 927 27 Postage Utilities 675 700 700 0 Rentals and Leases 40 Insurance 424 404 424 406 (18) Repairs and Maintenance 1,970 3,107 2,632 2,525 (107) ' Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 605 1,054 1,600 2,500 900 Books,Training,Memberships Internal Service Charges 19,437 23,596 24,899 28,510 3,611 Total Operating Expenses 220,140 231,022 216,155 241,489 25,334 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 1,249 4,321 1,800 1,000 (800) Total Capital Outlay 1,249 4,321 1,800 1,000 (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 221,389 235,343 217,955 242,489 24,534 1 Public Utilities Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Revenues: Water Utility 2,274,465 2,372,534 2,466,571 2,617,082 150,511 Sewer Utility 3,473,615 3,679,306 4,551,516 4,176,858 (374,658) Total Revenues 5,748,080 6,051,840 7,018,087 6,793,940 (224,147) Expenses: Water Utility Atlantic Beach 849,556 1,206,236 915,034 0 (915,034) Buccaneer Division 429,512 418,880 513,090 0 (513,090) Water Plant 0 0 0 1,106,419 1,106,419 Water Treatment 0 0 0 1,112,547 1,112,547 Administrative/ Non Div. 1,184,967 889,443 855,081 928,690 73,609 Total 2,464,035 2,514,559 2,283,205 3,147,656 864,451 Sewer Utility Atlantic Beach 1,375,357 1,626,784 2,879,680 0 (2,879,680) Buccaneer Division 520,968 648,423 1,100,352 0 (1,100,352) Water Plant 0 0 0 1,267,303 1,267,303 Water Treatment 0 0 0 1,833,857 1,833,857 Administrative/Non Div. 2,009,406 1,849,729 1,924,489 1,888,711 (35,778) Total 3,905,731 4,124,936 5,904,521 4,989,871 (914,650) Total Expenses 6,369,766 6,639,495 8,187,726 8,137,527 (50,199) Resource Allocation: Personal Services 971,506 1,034,201 985,663 1,206,346 220,683 Operating Expenses 2,266,958 2,504,665 2,951,908 2,895,126 (56,782) Capital Outlay 705,230 1,297,143 2,459,439 2,223,100 (236,339) Debt Service 1,332,960 1,378,544 1,390,716 1,400,955 9,839 Transfers 1,093,112 424,942 400,000 412,000 12,000 ' Total Resource Allocation: 6,369,766 6,639,495 8,187,726 8,137,527 (50,599) Summary of Authorized Positions Allocation 2000-2001 2001-2002 Water Utility Public Utilities Director 0.50 0.50 Utility Plant Division Director 1.00 1.00 Water Plant Superintendent 0.75 0.75 Wastewater/Water Operators 5.00 Wastewater/Water Operator- (Part Time) 1.00 Utilities Collection/ Distribution Supervisor 0.50 0.50 Cross Connection Administrator/GIS Technician 0.75 0.75 Sewer Utility Public Utilities Director 0.50 0.50 Utility Plant Division Director 1.00 1.00 Water Plant Superintendent 0.25 0.25 Wastewater/Water Operators 6.00 Utilities Collection/Distribution Supervisor 0.50 0.50 Utilities Collection/ Distribution Operators 3.00 Lab Technician (Part Time) 1.00 Heavy Equipment Operator 1.00 Heavy Equipment Operator (Part Time) 1.00 Cross Connection Administrator/GIS Technician 0.25 0.25 "*" FY 2001 Authorized Positions not shown due to restructure.*'" 23.00 24.00 126 Water Utility Fund Codes: 400-5502-533 & 400-5504-533 Purpose: The Atlantic Beach and Buccaneer Water Divisions operate and maintain four water treatment plants and the distribution system to supply water to over 7,000 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 from damage through accurate system mapping • To maintain adequate water supply and equipment to provide fire protection • To protect the public health by maintaining compliance with local, state and federal regulatory requirements for drinking water standards Issues, Trends and Highlights: • Completed system GIS mapping and Master Plan for system improvements. • Began renewal process for the Consumptive Use Permit. • Continued maintenance of system, including replacement of hydro pneumatic tank at Water Plant #4, pump and level indicator replacement at Water Plant #3, painting and color-coding of fire hydrants. • Implemented replacement program for smaller meters to improve water flow and accurately account for revenues. • Account structure changed from divisions for"AB Water" and "Buccaneer Water" to "Water Distribution" and"Water Production" • Split water and sewer divisions into new Utility Department with separate Director during last year Workload Data Activity FY-01 FY-00 FY-99 Million Gal Treated—Atlantic Beach 775 768.28 773.65 Million Gal Treated—Buccaneer 430 434.26 428.36 l: Water Utility Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Restricted 872,346 1,841,823 885,426 863,753 -21,673 Operating Cash 2,221,494 856,408 1,389,062 1,594,101 205,039 , Cash Forward 3,093,840 2,698,231 2,274,488 2,457,854 183,366 Revenues Inside City Charges 1,004,274 1,046,552 1,129,724 1,253,008 123,284 Outside City Charges 687,519 728,829 834,147 907,350 73,203 Cut-in-Fees 21,495 18,736 22,000 22,000 0 Service Charges 65,118 70,841 70,662 71,015 353 Delinquent Charges 226,253 220,595 153,551 145,873 -7,678 Water Connection Charges 35,720 37,863 43,546 44,852 1,306 Backflow Prevention Inspections 3,045 3,035 5,000 3,447 -1,553 Special Assessments 32,103 23,105 26,880 26,000 -880 Water Capital Facilities Charges 28,736 27,139 31,757 26,074 -5,683 Interest Earnings 157,038 145,064 125,000 100,537 -24,463 Miscellaneous 13,164 50,775 24,304 16,926 -7,378 Total Reveunes 2,274,465 2,372,534 2,466,571 2,617,082 150,511 Other Financing Sources Total Resources 5,368,305 5,070,765 4,741,059 5,074,936 333,877 Expenditures Atlantic Beach 849,556 1,206,236 915,034 0 -915,034 , Buccaneer 429,512 418,880 513,090 0 -513,090 Water Plant 0 0 0 1,106,419 1,106,419 Water Distribution 0 0 0 1,112,547 1,112,547 Non-Divisional 1,184,967 889,443 855,081 928,690 73,609 DIVISION TOTALS 2,464,035 2,514,559 2,283,205 3,147,656 864,451 Other Financing Uses 206,039 281,718 Restricted 1,841,823 885,426 863,753 921,090 57,337 Operating Cash - 856,408 1,389,062 1,594,101 1,006,190 -587,911 Ending Cash 2,698,231 2,274,488 2,457,854 1,927,280 -530,574 Total Expenses and Cash 5,368,305 5,070,765 4,741,059 5,074,936 333,877 Resource Allocation Personal services 424,778 468,024 433,331 556,170 122,839 Operating Expenses 929,558 896,768 989,975 1,094,350 104,375 Capital Outlay 303,396 613,726 375,997 1,006,900 630,903 Debt Service 259,747 320,436 343,902 346,036 2,134 Transfers 546,556 215,605 140,000 144,200 4,200 Totals 2,464,035 2,514,559 2,283,205 3,147,656 864,451 128 Water Utility Fund Atlantic Beach Division Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 152,716 181,665 165,098 (165,098) Overtime 32,876 39,608 29,500 (29,500) Special Pay 10,783 13,317 13,500 (13,500) Sub-Total 196,375 234,590 208,098 0 (208,098) Benefits FICA 14,995 17,900 18,000 (18,000) Pension 22,237 20,283 22,000 (22,000) Health and Life Insurance 9,624 13,066 16,621 (16,621) Worker and Unemploy Comp 6,885 9,674 12,000 (12,000) Sub-Total 53,741 60,923 68,621 0 (68,621) Total Wages and Benefits 250,116 295,513 276,719 0 (276,719) OPERATING EXPENSES Professional Services 176 9,173 87,931 (87,931) Contract Services 154,075 140,566 80,000 (80,000) Local Travel Communications 2,989 3,710 3,500 (3,500) Postage 168 2,109 2,000 (2,000) Utilities 36,395 40,556 36,000 (36,000) Rentals and Leases 2,040 3,107 3,000 (3,000) Insurance 3,000 (3,000) Repairs and Maintenance 28,570 45,138 35,000 (35,000) Printing and Publishing 1,111 2,423 3,100 (3,100) Advertising and Promotions Other Current Charges 2,820 7,348 3,556 (3,556) Office Supplies 990 745 1,000 (1,000) Operating Supplies 108,223 114,256 95,218 (95,218) Books,Training,Memberships 1,943 1,557 2,800 (2,800) Internal Service Charges Total Operating Expenses 339,500 370,688 356,105 0 (356,105) CAPITAL OUTLAY Land Buildings Infrastructure Improvements 257,771 499,290 277,710 (277,710) Vehicles Equipment 2,169 40,745 4,500 (4,500) Total Capital Outlay 259,940 540,035 282,210 0 (282,210) DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DMSION TOTALS 849,556 1,206,236 915,034 0 (915,034) 127 Water Utility Fund Buccaneer Division Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 102,980 102,640 95,000 (95,000) Overtime 28,178 26,184 15,000 (15,000) Special Pay 6,918 7,376 5,360 (5,360) Sub-Total 138,076 136,200 115,360 0 (115,360) Benefits FICA 12,015 10,298 9,777 (9,777) Pension 12,123 13,135 13,500 (13,500) Health and Life Insurance 6,602 7,343 11,400 (11,400) Worker and Unemploy Comp 5,846 5,535 6,575 (6,575) Sub-Total 36,586 36,311 41,252 0 (41,252) Total Wages and Benefits 174,662 172,511 156,612 0 (156,612) OPERATING EXPENSES Professional Services 577 1,344 73,238 (73,238) Contract Services 105,511 51,717 81,533 (81,533) Local Travel 179 Communications 2,482 2,619 3,000 (3,000) Postage 69 1,443 2,000 (2,000) Utilities 32,950 38,280 39,970 (39,970) Rentals and Leases 1,587 1,523 3,000 (3,000) Insurance Repairs and Maintenance 17,250 19,312 18,000 (18,000) Printing and Publishing 983 1,472 1,250 (1,250) Advertising and Promotions Other Current Charges 1,530 530 Office Supplies 621 248 1,000 (1,000) Operating Supplies 43,348 51,878 35,200 (35,200) Books,Training,Memberships 4,307 2,312 4,500 (4,500) Internal Service Charges Total Operating Expenses 211,394 172,678 262,691 0 (262,691) CAPITAL OUTLAY Land Buildings 12,086 6,098 12,500 (12,500) Infrastructure Improvements 24,870 64,022 36,287 (36,287) Vehicles Equipment 6,500 3,571 45,000 (45,000) Total Capital Outlay 43,456 73,691 93,787 0 (93,787) 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 429,512 418,880 513,090 0 (513,090) 130 Water Utility Fund Administrative and Non- Divisional Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) OPERATING EXPENSES Professional Services 9,600 8,000 8,240 (8,240) Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance 33,581 25,482 28,412 36,968 8,556 Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges 5,143 10,534 7,331 7,500 169 Office Supplies Operating Supplies Books,Training,Memberships Internal Service Charges 330,340 309,386 327,196 393,986 66,790 Total Operating Expenses 378,664 353,402 371,179 438,454 67,275 DEBT SERVICE Utility Revenue Bonds Principal 78,802 81,685 85,529 3,844 Interest 203,955 196,635 224,149 222,393 (1,756) Other 144 254 144 200 56 City of Gulf Breeze-Note 2 Principal 14,057 Interest 31,082 Other Suntrust-1999 Revenue Refunding Principal 26,964 21,646 22,518 872 Interest 10,378 17,518 16,278 15,396 (882) Other 131 263 Total Debt Service 259,747 320,436 343,902 346,036 2,134 TRANSFERS To General Fund 200,000 209,988 140,000 144,200 4,200 To Storm Water Utility Fund 346,556 0 To Other Miscellaneous Funds 5,617 0 Total Transfers 546,556 215,605 140,000 144,200 4,200 DIVISION TOTALS 1,184,967 889,443 855,081 928,690 73,609 1ST Water Utility Fund Water Plant Division Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 200,306 200,306 Overtime 20,600 20,600 Special Pay 8,145 8,145 Sub-Total 0 0 0 229,051 229,051 Benefits FICA 17,522 17,522 Pension 19,836 19,836 Health and Life Insurance 30,824 30,824 Worker and Unemploy Comp 10,436 10,436 Sub-Total 0 0 0 78,618 78,618 Total Wages and Benefits 0 0 0 307,669 307,669 OPERATING EXPENSES Professional Services 42,500 42,500 Contract Services 124,300 124,300 Local Travel 1,500 1,500 Communications 5,500 5,500 Postage 2,000 2,000 Utilities 83,000 83,000 Rentals and Leases 6,500 6,500 Insurance 0 Repairs and Maintenance 37,050 37,050 Printing and Publishing 4,350 4,350 Advertising and Promotions 0 Other Current Charges 3,000 3,000 Office Supplies 2,000 2,000 Operating Supplies 53,050 53,050 Books,Training,Memberships 5,500 5,500 Internal Service Charges 0 Total Operating Expenses 0 0 0 370,250 370,250 CAPITAL OUTLAY Land 0 Buildings 0 Infrastructure Improvements 425,000 425,000 Vehicles 0 Equipment 3,500 3,500 Total Capital Outlay 0 0 0 428,500 428,500 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 0 1,106,419 1,106,419 132 Water Utility Fund Water Distribution Division Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 147,781 147,781 Overtime 24,900 24,900 Special Pay 7,080 7,080 Sub-Total 0 0 0 179,761 179,761 Benefits RCA 13,752 13,752 Pension 15,919 15,919 Health and Life Insurance 30,093 30,093 Worker and Unemploy Comp 8,976 8,976 Sub-Total 0 0 0 68,740 68,740 Total Wages and Benefits 0 0 0 248,501 248,501 OPERATING EXPENSES Professional Services 73,500 73,500 Contract Services 96,000 96,000 Local Travel 1,500 1,500 Communications 1,500 1,500 Postage 1,200 1,200 Utilities 0 Rentals and Leases 1,700 1,700 Insurance 0 Repairs and Maintenance 25,746 25,746 Printing and Publishing 750 750 Advertising and Promotions 0 Other Current Charges 0 Office Supplies 0 Operating Supplies 79,500 79,500 Books,Training,Memberships 4,250 4,250 Internal Service Charges 0 Total Operating Expenses 0 0 0 285,646 285,646 CAPITAL OUTLAY Land 0 Buildings 0 Infrastructure Improvements 540,000 540,000 Vehicles 0 Equipment 38,400 38,400 Total Capital Outlay 0 0 0 578,400 578,400 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 0 1,112,547 1,112,547 1=_ Sewer Utility Fund Codes: 410-5506-535 & 410-5508-535 Purpose: The Atlantic Beach and Buccaneer Sewer Divisions operate and maintain two sewage treatment plants designed to treat a total of 4.9 million gallons of wastewater per day (MGD). This division is also responsible for the operation and maintenance of 29 lift stations, 20 miles of sanitary sewer collection lines, an effluent pumping system and outfall force main. Bio-solids, the treated product of the wastewater treatment facilities, are disposed of at the Trail Ridge Landfill. Key Objectives: • To protect the environment and the public health by maintaining compliance with local, state and federal regulatory requirements • To implement the Capital Improvement Program outlined in the Sewer Master Plan • To continually update sewer base maps using GIS technology • To maintain and improve facilities and equipment in a manner necessary to extend the life of the system Issues, Trends and Highlights: • Completed the permit renewal process for the Atlantic Beach Wastewater Treatment Plant. Buccaneer Wastewater Treatment Plant permit renewal process will begin in 2002. • Began implementation of the Sewer Master Plan with construction of the Master Lift Station for the Atlantic Beach Wastewater Treatment Plant and other lift station upgrades. • Completed construction of the Core City Sanitary Sewer Improvements Project, partially funded by grant monies from the DEP and DCA. • Implemented the septic to sewer conversion program. • Changed account structure from two divisions of"AB sewer" and "Buccaneer Sewer"to "Sewer Collection" and "Sewer Treatment" Workload Data Activity FY-01 FY-00 FY-99 Million Gal Treated—Atlantic Beach WWTP 600 591.98 564.83 Million Gal Treated—Buccaneer WWTP 350 334.88 347.17 134 Sewer Utility Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Restricted 1,399,346 1,662,581 1,639,434 1,728,677 89,243 Operating Cash 3,774,146 3,521,553 2,919,373 1,477,125 -1,442,248 Cash Forward 5,173,492 5,184,134 4,558,807 3,205,802 -1,353,005 Revenues Inside City Charges 1,551,836 1,612,637 1,688,256 1,888,443 200,187 Outside City Charges 1,279,085 1,418,755 1,553,733 1,687,657 133,924 Sewer Connection Charges 153,653 128,152 150,000 75,000 -75,000 Sewer Assessments 76,552 51,870 65,000 50,000 -15,000 State Revenue Charges 132,109 135,465 130,000 133,900 3,900 Interest Earnings 271,776 277,093 250,505 229,858 -20,647 Miscellaneous Revenues 8,604 23,685 34,022 7,000 -27,022 Water Advisory Panel Grant 350,000 -350,000 Transfer In 21,312 80,000 80,000 Grant Proceeds 3,211 0 Contributions from Other Gov. 7,126 30,000 25,000 -5,000 EMPA/Dept.of Community Affairs 300,000 -300,000 Total Reveunes 3,473,615 3,679,306 4,551,516 4,176,858 -374,658 Other Financing Sources 442,758 Total Resources 9,089,865 8,863,440 9,110,323 7,382,660 -1,727,663 Expenditures Atlantic Beach 1,375,357 1,626,784 2,879,680 0 -2,879,680 Buccaneer 520,968 648,423 1,100,352 0 -1,100,352 Sewer Collection 0 0 0 1,267,303 1,267,303 Sewer Treatment 0 0 0 1,833,857 1,833,857 Non-Divisional 2,009,406 1,849,729 1,924,489 1,888,711 -35,778 DIVISION TOTALS 3,905,731 4,124,936 5,904,521 4,989,871 -914,650 Other Financing Uses 179,697 Restricted 1,662,581 1,639,434 1,728,677 1,653,927 -74,750 Operating Cash 3,521,553 2,919,373 1,477,125 738,862 -738,263 Ending Cash 5,184,134 4,558,807 3,205,802 2,392,789 -813,013 Total Expenses and Cash 9,089,865 8,863,440 9,110,323 7,382,660 -1,727,663 Resource Allocation Personal services 546,728 566,177 552,332 650,176 97,844 Operating Expenses 1,337,400 1,607,897 1,961,933 1,800,776 (161,157) Capital Outlay 401,834 683,417 2,083,442 1,216,200 (867,242) Debt Service 1,073,213 1,058,108 1,046,814 1,054,919 7,705 Transfers 546,556 209,337 260,000 267,800 7,800 Totals 3,905,731 4,124,936 5,904,521 4,989,871 (915,050) 1 ,., Sewer Utility Fund Atlantic Beach Division Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 232,798 234,535 200,000 (200,000) Overtime 49,464 60,441 63,000 (63,000) Special Pay 22,188 16,459 12,700 (12,700) Sub-Total 304,450 311,435 275,700 0 (275,700) Benefits FICA 23,014 23,479 23,000 (23,000) Pension 28,391 27,660 31,000 (31,000) Health and Life Insurance 14,515 17,089 23,249 (23,249) Worker and Unemploy Comp 8,732 10,250 12,600 (12,600) Sub-Total 74,652 78,478 89,849 0 (89,849) Total Wages and Benefits 379,102 389,913 365,549 0 (365,549) OPERATING EXPENSES Professional Services 63,026 83,210 62,000 (62,000) Contract Services 310,289 294,727 474,000 (474,000) Local Travel 145 0 Communications 1,047 3,357 3,145 (3,145) Postage 190 18 500 (500) Utilities 186,355 217,296 208,699 (208,699) Rentals and Leases 2,155 7,589 5,000 (5,000) Insurance 0 Repairs and Maintenance 42,181 36,274 86,892 (86,892) Printing and Publishing 827 3,115 3,000 (3,000) Advertising and Promotions 0 Other Current Charges 1,345 6,335 6,000 (6,000) Office Supplies 486 208 500 (500) Operating Supplies 88,507 70,858 73,000 (73,000) Books,Training,Memberships 992 663 2,000 (2,000) Internal Service Charges 0 Total Operating Expenses 697,545 723,650 924,736 0 (924,736) CAPITAL OUTLAY Land 2,784 0 Buildings 21,000 58,600 (58,600) Infrastructure Improvements 189,314 479,606 1,518,095 (1,518,095) Vehicles 88,396 30,831 0 Equipment 12,700 (12,700) Total Capital Outlay 298,710 513,221 1,589,395 0 (1,589,395) 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 1,375,357 1,626,784 2,879,680 0 (2,879,680) 136 Sewer Utility Fund Buccaneer Division Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 100,993 111,679 116,000 (116,000) Overtime 21,299 22,593 20,000 (20,000) Special Pay 8,460 3,242 5,686 (5,686) Sub-Total 130,752 137,514 141,686 0 (141,686) Benefits FICA 9,899 10,379 11,497 (11,497) Pension 17,836 16,238 16,800 (16,800) Health and Life Insurance 5,165 7,408 10,500 (10,500) Worker and Unemploy Comp 3,974 4,725 6,300 (6,300) Sub-Total 36,874 38,750 45,097 0 (45,097) Total Wages and Benefits 167,626 176,264 186,783 0 (186,783) OPERATING EXPENSES Professional Services 2,375 7,632 18,475 (18,475) Contract Services 91,038 151,168 219,000 (219,000) Local Travel 109 23 0 Communications 4,144 3,887 4,950 (4,950) Postage 32 199 250 (250) Utilities 61,072 77,427 95,000 (95,000) Rentals and Leases 764 2,406 3,500 (3,500) Insurance 0 Repairs and Maintenance 27,113 17,421 20,657 (20,657) Printing and Publishing 507 685 1,375 (1,375) Advertising and Promotions 0 Other Current Charges 1,620 120 915 (915) Office Supplies 310 181 500 (500) Operating Supplies 59,842 40,198 51,900 (51,900) Books,Training, Memberships 1,292 616 3,000 (3,000) Internal Service Charges 0 Total Operating Expenses 250,218 301,963 419,522 0 (419,522) CAPITAL OUTLAY Land 0 Buildings 3,450 0 • Infrastructure Improvements 63,719 128,256 486,000 (486,000) Vehicles 33,330 0 Equipment 39,405 5,160 8,047 (8,047) Total Capital Outlay 103,124 170,196 494,047 0 (494,047) 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 520,968 648,423 1,100,352 0 (1,100,352) 13, Sewer Utility Fund Administrative and Non- Divisional Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) OPERATING EXPENSES Professional Services 9,600 8,000 8,240 (8,240) Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance 51,366 40,021 43,691 59,247 15,556 Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges 236 1,000 (1,000) Office Supplies Operating Supplies Books,Training,Memberships Internal Service Charges 328,671 534,027 564,744 506,745 (57,999) Total Operating Expenses 389,637 582,284 617,675 565,992 (51,683) DEBT SERVICE Utility Revenue Bonds Principal 246,836 256,209 265,583 278,081 12,498 Interest 749,804 739,738 728,776 723,066 (5,710) Other 469 825 468 1,400 932 City of Gulf Breeze-Note 2 Principal 19,270 Interest 42,607 Other Suntrust-1999 Revenue Refunding Principal 36,962 29,672 30,867 1,195 Interest 14,227 24,014 22,315 21,105 (1,210) Other 360 400 Total Debt Service 1,073,213 1,058,108 1,046,814 1,054,919 7,705 TRANSFERS To General Fund 200,000 207,389 260,000 267,800 7,800 To Storm Water Utility Fund 346,556 0 To Other Miscellaneous Funds 1,948 0 Total Transfers 546,556 209,337 260,000 267,800 7,800 DIVISION TOTALS 2,009,406 1,849,729 1,924,489 1,888,711 (35,778) 138 Sewer Utility Fund Sewer Treatment Division Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 282,992 282,992 Overtime 26,600 26,600 Special Pay 10,275 10,275 Sub-Total 0 0 0 319,867 319,867 Benefits FICA 24,470 24,470 Pension 28,592 28,592 Health and Life Insurance 51,667 51,667 Worker and Unemploy Comp 13,628 13,628 Sub-Total 0 0 0 118,357 118,357 Total Wages and Benefits 0 0 0 438,224 438,224 OPERATING EXPENSES Professional Services 61,100 61,100 Contract Services 229,000 229,000 Local Travel 1,500 1,500 Communications 8,050 8,050 Postage 500 500 Utilities 263,000 263,000 Rentals and Leases 7,000 7,000 Insurance 0 Repairs and Maintenance 57,683 57,683 Printing and Publishing 4,000 4,000 Advertising and Promotions 0 Other Current Charges 21,200 21,200 Office Supplies 1,500 1,500 Operating Supplies 85,600 85,600 Books,Training,Memberships 5,500 5,500 Internal Service Charges Total Operating Expenses 0 0 0 745,633 745,633 CAPITAL OUTLAY Land 0 Buildings 0 Infrastructure Improvements 537,500 537,500 Vehicles 93,000 93,000 Equipment 19,500 19,500 Total Capital Outlay 0 0 0 650,000 650,000 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 0 1,833,857 1,833,857 1_„ Sewer Utility Fund Sewer Collection Division Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) PERSONAL SERVCES Wages Salaries and Wages 133,048 133,048 Overtime 13,500 13,500 Special Pay 6,080 6,080 Sub-Total 0 0 0 152,628 152,628 Benefits FICA 11,676 11,676 Pension 12,904 12,904 Health and Life Insurance 26,903 26,903 Worker and Unemploy Comp 7,841 7,841 Sub-Total 0 0 0 59,324 59,324 Total Wages and Benefits 0 0 0 211,952 211,952 OPERATING EXPENSES Professional Services 77,500 77,500 Contract Services 276,000 276,000 Local Travel 1,500 1,500 Communications 200 200 Postage 0 Utilities 42,200 42,200 Rentals and Leases 2,000 2,000 Insurance 0 Repairs and Maintenance 50,151 50,151 Printing and Publishing 0 Advertising and Promotions 0 Other Current Charges 0 Office Supplies 500 500 Operating Supplies 38,500 38,500 Books,Training,Memberships 600 600 Internal Service Charges 0 Total Operating Expenses 0 0 0 489,151 489,151 CAPITAL OUTLAY Land 0 Buildings 565,000 565,000 Infrastructure Improvements 0 Vehicles 0 Equipment 1,200 1,200 Total Capital Outlay 0 0 0 566,200 566,200 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 0 1,267,303 1,267,303 140 7-1 •.3, , 41" Pension Funds Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Revenues: General Pension 719,169 559,234 674,858 707,070 32,212 Police Pension 502,145 444,932 469,526 536,812 67,286 Fire Pension 227,819 128,081 0 0 0 Total Revenues 1,449,133 1,132,247 1,144,384 1,243,882 99,498 Expenses: General Pension 225,080 233,352 263,525 281,295 17,770 Police Pension 197,204 208,726 210,952 249,726 38,774 Fire Pension 102,860 1,662,926 0 0 0 Total Expenses 525,144 2,105,004 474,477 531,021 56,544 Resource Allocation: Personal Services 416,699 385,357 403,000 459,250 56,250 Operating Expenses 108,445 1,719,647 71,477 71,771 294 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 525,144 2,105,004 474,477 531,021 56,544 Summary of Authorized Positions Allocation 2000-2001 2001-2002 Pension * Plan Administrator- Duties currently under Human Resources 142 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 State of Florida, in accordance with Florida State Statute, Chapter 185. Interest from investment earnings on Plan assets also assist 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. These expenses are covered by a transfer from the General Fund. Key Objectives: • To monitor the Plan's fund manager • To keep the plan current as to for compliance with the Plan's compliance with IRS code investment policy and recommend requirements and any State or Federal changes to the policy, if necessary, changes to assure the plan's participants and recipients that the benefits specified in the Plan will be available Issues, Trends, Highlights: • Legal expenses were higher than normal in FY 1998/99 due to a review and rewrite of the code to comply with State mandates. Legal expenses were high in FY 1999/2000, as a variety of recent mandates have been passed, one of which requires separate retirement systems to be organized for the Police and General employee benefit groups. • This year's budget shows the pension funds split up into General,Police and Fire for the first time. • The Fire Department function and employees were transferred to the City ofJacksonville 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. • Completed changes to City Ordinance to establish separate General Employee and Police Employee Pension Boards and separate Pension Plans. • Completed and provided employees with an individual retirement benefit statement (Note: The balance forward in the Pension Fund represents the pension's assets at market value.) 14.E General Employee Pension Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 4,320,243 4,799,155 5,126,364 5,537,697 411,333 Revenues Earnings on Investments 407,887 243,349 344,000 350,000 6,000 Employer Contributions 257,597 259,411 266,148 288,070 21,922 Employee Contributions 43,625 44,563 50,000 54,000 4,000 Transfers from General Fund 10,060 11,911 14,710 15,000 290 Total Reveunes 719,169 559,234 674,858 707,070 32,212 Other Financing Sources 1,327 Total Resources 5,039,412 5,359,716 5,801,222 6,244,767 443,545 Expenditures Benefits Paid Retirement Benefits 174,013 179,935 225,000 242,000 17,000 Contribution Refunds 6,496 5,524 5,000 5,000 0 Subtotal 180,509 185,459 230,000 247,000 17,000 Operating Expenses Professional Services 43,899 45,144 30,000 30,000 0 Insurance 528 1,500 2,025 2,795 770 Printing 23 Books,Training 144 1,226 1,500 1,500 0 Other Subtotal 44,571 47,893 33,525 34,295 770 DIVISION TOTALS 225,080 233,352 263,525 281,295 17,770 Other Financing Uses 15,177 Ending Cash 4,799,155 5,126,364 5,537,697 5,963,472 425,775 Total Expenses and Cash 5,039,412 5,359,716 5,801,222 6,244,767 443,545 Resource Allocation Personal Services 180,509 185,459 230,000 247,000 17,000 Operating Expenses 44,571 47,893 33,525 34,295 770 Capital Outlay Debt Service Transfers Total Resources 225,080 233,352 263,525 281,295 17,770 144 Police Employee Pension Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 3,243,227 3,565,510 3,802,983 4,061,557 258,574 Revenues Insurance Premium Tax Sec 185 68,048 63,997 69,557 70,289 732 Earnings on Investments 305,015 212,980 254,000 275,000 21,000 Employer Contributions 100,754 116,023 112,802 154,523 41,721 Employee Contributions 19,512 24,833 20,000 22,000 2,000 Transfers from General Fund 8,816 27,099 13,167 15,000 1,833 Total Reveunes 502,145 444,932 469,526 536,812 67,286 Other Financing Sources 17,342 1,267 Total Resources 3,762,714 4,011,709 4,272,509 4,598,369 325,860 Expenditures Benefits Paid Retirement Benefits 158,271 158,271 168,000 207,250 39,250 Contribution Refunds 4,233 8,338 5,000 5,000 0 Subtotal 162,504 166,609 173,000 212,250 39,250 Operating Expenses Professional Services 34,195 39,666 35,000 35,000 0 Insurance 396 1,126 1,452 976 (476) Printing 17 0 Books,Training 109 1,308 1,500 1,500 0 Other Subtotal 34,700 42,117 37,952 37,476 (476) DIVISION TOTALS 197,204 208,726 210,952 249,726 38,774 Other Financing Uses Ending Cash 3,565,510 3,802,983 4,061,557 4,348,643 287,086 • Total Expenses and Cash 3,762,714 4,011,709 4,272,509 4,598,369 325,860 Resource Allocation Personal Services 162,504 166,609 173,000 212,250 39,250 Operating Expenses 34,700 42,117 37,952 37,476 (476) Capital Outlay Debt Service Transfers Total Resources 197,204 208,726 210,952 249,726 38,774 1 ._ Fire Employee Pension Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 1998-1999 1999-2000 2000-2001 2001-2002 (Decrease) Cash Forward 1,410,149 1,537,019 0 0 0 Revenues Insurance Premium Tax Sec 175 50,748 2,110 0 Earnings on Investments 136,366 115,701 0 Employer Contributions 0 0 Employee Contributions 23,035 2,960 0 Transfers from General Fund 17,670 7,310 0 Total Reveunes 227,819 128,081 0 0 0 Other Financing Sources 1,911 Total Resources 1,639,879 1,665,100 0 0 0 Expenditures Benefits Paid Retirement Benefits 71,069 23,686 0 Contribution Refunds 2,617 9,603 0 Subtotal 73,686 33,289 0 0 0 Operating Expenses Professional Services 28,950 13,202 0 Insurance 176 500 0 Printing 8 0 Books,Training 48 0 Other 1,615,927 Subtotal 29,174 1,629,637 0 0 0 DIVISION TOTALS 102,860 1,662,926 0 0 0 Other Financing Uses 2,174 Ending Cash 1,537,019 0 0 0 0 Total Expenses and Cash 1,639,879 1,665,100 0 0 0 Resource Allocation Personal Services 73,686 33,289 0 0 0 Operating Expenses 29,174 1,629,637 0 0 0 Capital Outlay Debt Service Transfers Total Resources 102,860 1,662,926 0 0 0 146 CT-j1.r1 . `11 c) i .+ r r) 14, CERTIFICATION OF TAXABLE VALUE DR-420 ;ECTION 2001 Year R.01l95 DUVAL County To ATLANTIC BEACH (USD3) (Name of faxing Authority) (1) Current Year Taxable Value of Real Property for Operating Purposes $ 716,496,848 (2) Current Year Taxable Value of Personal Property for Operating Purposes $ 23,In C, 71 5 (3) Current Year Taxable Value of Centrally Assessed Property for Operating Purposes $ 0 ;4) Current Year Gross Taxable Value for Operating Purposes(1)+(2)+(3) $ 739,602,563 (5) Current Year Net New Taxable Value(New Construction+Additions+Rehabilitative $ 6,485,776 Improvements Increasing Assessed Value By At Least 100%+Annexations-Deletions) ,6) Current Year Adjusted Taxable Value (4)-(5) $ 733, 116,787 r7) Prior Year Final Gross Taxable Value $ (From Prior Year Applicable Form DR-403 Series) 687, 360,099 io hereby certify the values shown herein to be correct to the best of my knowledge and belief. Witness my hand and official signature at -raGir moo,,,,; l e ,Florida,this the 1 it h day of June ,20 01 Signa ure o Propertyppraiser TAXING AUTHORITY: If this portion of the form is not completed in FULL your Authority will be denied TRIM certification id possibly lose its millage levy privilege for the tax year. If any line is inapplicable,enter N/A or-0-. ECTION II (8) Prior Year Operating Millage Levy $ 3.1721 per$1,000 9) Prior Year Ad Valorem Proceeds (7)x (8) $ 2,180,375 ,.0) Current Year Rolled-Back Rate (9)+(6) $ 2.9741 per$1,000 (11) Current Year Proposed Operating Millage Rate $ 3.1721 per$1,000 2) Check TYPE of Taxing Authority: . County Dependent District Municipal Service Taxing Unit L ) Municipality Independent Special Multi-County l !Water Management District District 3) IF DEPENDENT SPECIAL DISTRICT OR MSTU IS MARKED, PLEASE SEE REVERSE SIDE. (14) Current Year Millage Levy for VQTEQDEBL,SERVICE $ 0.00 per$1,000 5) Current Year Millage levy for OTHER VOTED MU 14(E $ 0.00 per$1,000 i_EPENDENT SPECIAL DISTRICTS SKIP lines (16) through (22) —3) Enter Total Prior Year Ad Valorem Proceeds of ALL DEPENDENT Special Districts $ 0.00 &MSTU's levying a millage. (The sum of Line(9)from each District's Form DR-420) (17) Total Prior Year Proceeds: (9)+(16) $ 2,180,375 1) The Current Year Aggregate Rolled-back Rate: (17)+(6) $ 2.9741 per$1,000 )) Current Year Aggregate Rolled-back Taxes: (4)x(18) $ 2,199,652 P)0) Enter Total of all non-voted Ad Valorem Taxes proposed to be levied by the Principal $ 2,346,093 Taxing Authority,all Dependent Districts,&MSTU's if any. Line(11)x Line(4) (21) Current Year Proposed Aggregate Millage Rate: (20)+(4) $ 3.1721 per$1,000 ?) Current Year Proposed Rate as a PERCENT CHANGE of Rolled-back Rate: 6.6575 % [(Line 21 +Line 18)-1.001x 100 Date,Time and Place of the first Public Budget Hearing: September 6 , 2001 5:00 P.M. City Hall "ommission Chambers, 800 Seminole Rd. , Atlantic Beach, FL 32233 to hereby certify the millages and rates shown herein to be correct to the best of my knowledge and belief, FURTHER, I certify that al • illages comply with the provisions of Section 200.071 or 200.081, F.S. WITNESS my hand and official -`3nature . City of Atlantic Beach , Florida, this the 30th day of July , 20 01 - ! Manager 800 Seminole Rd. , Atlantic Beach, FL •'ova r an•i e o le •'minis ra ive • icer Address of Physical Location "00 Seminole Road Nelson Van Liere, Finance Director II • •••ress Name of Contact Person ntlantic Beach, FL 32233 (904) 247-5807 (904) 247-5877 148 City State Lip Phone# Fax# SPF IAIQrP1 h—TitlAIC rim 17c'ic D c c cirlc City of Atlantic Beach Schedule of Interfund Transfers Operating Budget Fiscal Year 2002 Transfer Transfer In Out General Fund From Water Utility 144,200 From Sewer Utility 267,800 From Sanitation Fund 206,000 From Convention Development Tax Fund 30,000 To Pension Fund 30,000 To Debt Service 148,425 To Internal Service Fund 175,638 To Community Development Block Grant Fund 797 Police Grant Fund From Law Enforcement Trust Fund 8,334 Local Option Gas Tax Fund To Storm Water Utility Fund 503,792 To Debt Service 71,938 Debt Service Fund From General Fund 148,425 From Local Option Gas Tax Fund 71,938 Water Utility Fund • To General Fund 144,200 Sewer Utility Fund From Half Cent Sales Tax 80,000 To General Fund 267,800 Sanitation Fund To General Fund 206,000 Convention Development Tax Fund To General Fund 30,000 Governmental Capital Project Fund From Half Cent Sales Tax Fund 223,500 Finance Internal Service Fund From General Fund 175,638 Half Cent Sales Tax Fund To Storm Water Utility Fund 160,000 To Sewer Utility 80,000 To Governmental Capital Project Fund 223,500 Storm Water Utility Fund From Local Option Gas Tax Fund 503,792 From Half Cent Sales Tax Fund 160,000 Community Development Block Grant Fund From General Fund 797 Pension Fund From General Fund 30,000 Law Enforcement Trust Fund To Police Grant Fund 8,334 Total Transfers 2,050,424 2,050,424 14- City of Atlantic Beach, Florida Schedule of Capital Outlay Fiscal Year 2001-2002 Buildings, Land and Improv. Equipment Vehicles Total City Administration Finance Department Upgrade AS/400 Operating System 6,000 6,000 System Printer for AS/400 12,000 12,000 Software-H.T.E.Accounts Receivable 22,360 22,360 Software-H.T.E. Special Assessments 13,360 13,360 Software-H.T.E. Loans Processing 10,160 10,160 Burster 3,000 3,000 Router/Server 7,000 7,000 Windows 2000 Licenses(25) 5,750 5,750 Web Hosting(Server/Software/Training) 15,000 15,000 Total City Administration 94,630 94,630 General Government Capital Project Fund Adele Grage Renovation 400,000 400,000 Selva Marina Streets Project 223,500 223,500 Total General Government 623,500 623,500 Planning,Zoning and Building Community Development Block Grant Jordan Park Community Center Materials 96,000 96,000 Design Sewer Line in Target Area 10,200 10,200 Soccer Goals 2,000 2,000 Bleachers 2,300 2,300 Building Department Pressure Washer 3,200 3,200 4 Wheel Drive Vehicle 19,900 19,900 Program to Connect Bldg. Dept.to Network 16,000 16,000 Total Planning,Zoning and Building 106,200 23,500 19,900 149,600 Public Safety Police Department Police Administration Copy Machine 8,194 8,194 Patrol In Car Video, Radar 8,000 8,000 Animal Control Mobile Video System for Animal Control Truck 4,050 4,050 Byrne Grant-Jordan Park Community Center Computers(2) 3,600 3,600 Police Trust Fund Taser Less Than Lethal Force Devices 28,000 28,000 Vehicles for Investigations 17,600 17,600 Lifeguards Pickup Truck 15,500 15,500 Total Public Safety 69,444 15,500 84,944 150 City of Atlantic Beach,Florida Schedule of Capital Outlay Fiscal Year 2001-2002 Buildings, Land and Improv. Equipment Vehicles Total Public Works Streets and Roads Monitoring Wells 20,000 20,000 Jet Band Saw 2,700 2,700 Utility Trailers(2) 2,000 2,000 Wheel Blower 980 980 Loader with Edger Attachment 16,200 16,200 Mowers(3) 24,000 24,000 Power Brooms(3) 2,000 2,000 Total Streets and Roads 20,000 47,880 67,880 Gas Tax Sidewalk Replacements 50,000 50,000 Core City Project 652,344 652,344 Total Gas Tax 702,344 702,344 Storm Water Utility Update 1995 Storm Water Master Plan 75,000 75,000 Selva Marina Storm Water Improvements 160,000 160,000 Core City Project Construction SJWMD Grant Funded 20,000 20,000 Total Storm Water Utility 255,000 255,000 Utiltiy Bond Construction Core City Water, Sewer, Storm Water Project 4,708,687 4,708,687 Total Utility Bond Construction 4,708,687 4,708,687 Fleet Maintenance Parts Washer 1,000 1,000 Total Fleet Maintenance 1,000 1,000 Total Public Works 5,686,031 48,880 5,734,911 1J1 City of Atlantic Beach,Florida Schedule of Capital Outlay Fiscal Year 2001-2002 Buildings, Land and Improv. Equipment Vehicles Total Water Utility Water Plants Well Replacement or Repair at 902 Assisi Lane 100,000 100,000 Well Replacement or Repair at WP#1 100,000 100,000 Paint Elevated Water Storage Tank at WP#2 50,000 50,000 Acid Clean Wells 80,000 80,000 Well Data Collection and Analysis 70,000 70,000 Telemetry for Water System 25,000 25,000 Lab Equipment at WP#1 1,500 1,500 Chlorinator 2,000 2,000 Total Water Plants 425,000 3,500 428,500 Water Distribution Water Line Upgrades in 19th St.Area(Selva Marina) 165,000 165,000 Replace 3"Water Main on Beach Avenue Between 350,000 350,000 Ahem and 8th Street 0 Replace 2"Water Main on Park Terrace East 25,000 25,000 Underground Piercing Tool(Missile) 15,000 15,000 Hydra Stop Hydraulic Pump Assemblies(2) 10,000 10,000 GIS Handheld Units/Pocket PCs(4) 2,500 2,500 GPS Map 330 Handhelds 1,200 1,200 Printer 5,000 5,000 Arcview 8.1 License 1,200 1,200 Laptop Computer 3,500 3,500 Total Water Distribution 540,000 38,400 578,400 Total Water Utility 965,000 41,900 1,006,900 Sewer Utility Sewer Collection Stabilization of Effluent Force Main at Sherman 75,000 75,000 Creek Crossing Improvements on Sewer Lines-19th St. Area 80,000 80,000 (Selva Marina) Sewer Lining and Lateral Replacemt. in the Donner Rd.Area 180,000 180,000 Replace Force Main from Lift Station B with 12" 130,000 130,000 Diameter Force Main Replace West End Pump Station with Duplex Above Gr. 100,000 100,000 Arcview 8.1 License 1,200 Total Sewer Collection 565,000 1,200 566,200 152 City of Atlantic Beach, Florida Schedule of Capital Outlay Fiscal Year 2001-2002 Buildings, Land and improv. Equipment Vehicles Total Sewer Utility (cont.) Sewer Treatment Replace Air Mains Between Blower Buildings with 50,000 50,000 Stainless Steel-WWTP#1 Replace Valves on RAS Line and Extend to New Pump 25,000 25,000 Station for Odor Control Upgrade Re-use Pump Station Piping at WWTP#1 20,000 20,000 Accordian Gate at Chlorine Facility-WWTP#1 12,500 12,500 Telemetry/Computer Printer and Program 45,000 45,000 Raise Roadway at WWTP#2 to Alleviate Drainage Problem 55,000 55,000 ORP/DO Meters on Each SBR Tank for Process Control 15,000 15,000 Re-use Water System for On-Site Use 10,000 10,000 Replace CL2/SO2 Alarm System-WWTP#1 10,000 10,000 Drying Bed Rehabilitation 20,000 20,000 Construct Sludge Holding Tank/Piping at WWTP#2 275,000 275,000 Upgrade Lab Instrumentation in Blower Bldg. 5,000 5,000 Replace Chlorinating Equipment at WWTP#1 2,500 2,500 Ice Machine for Samples 1,000 1,000 Replace Chlorinators& Sulfonators at WWTP#2 8,000 8,000 Replace Mack Truck 93,000 93,000 Computers at Plants(2) 3,000 3,000 Total Sewer Treatment 537,500 19,500 93,000 650,000 Total Sewer Utility 1,102,500 20,700 93,000 1,216,200 Grand Total 8,483,231 299,054 128,400 8,910,685 153 City of Atlantic Beach Summary of Core City Project Funding Bond Storm Water Local Option Engineer's Construction Utility Gas Tax Estimate Fund Fund Fund Water improvements 234,878 234,878 Sewer Improvements 138,632 138,632 Storm Water Improvements 5,007,521 4,335,177 20,000 652,344 5,381,031 4,708,687 • 20,000 652,344 154 9/28/01 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element-Object Classifications FY 2001-2002 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, firms, 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 Waste Management and fleet maintenance services provided by First Vehicles 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 Page 1 15, ■ 9/28/01 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element-Object Classifications FY 2001-2002 36-00 Pension Benefits Benefits paid to participants in the pension program 40-00 Travel and Per Diem Public transportation, mileage per diem reimbursement for use of private vehicles, meal per diem reimbursement and incidental expenses relative to 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, as well as armored car 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 Page 2 156 • 9/28/01 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element-Object Classifications FY 2001-2002 44-00 Rentals and Leases Amounts paid for the lease or rent of land, buildings, or equipment, such as propane cylinders, copy machines and related excess usage charges, etc. —this element-object classification would also be used for the lease of vehicles. 45-00 Insurance Includes all insurance (except 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), including maintenance and service contracts related to the buildings or equipment, computer troubleshooting, repairs, upgrades and programming, performed by outside vendors, such as HTE, Purvis Gray,Net Age and IBM 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 Service, such as car washes, should be charged to 46-00 Repair and Maintenance Page 3 151 r - 9/28/01 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element-Object Classifications FY-2001-2002 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, ordinance notices and meeting notices, placed in newspapers or periodicals, will be charged to the requesting department and/or project 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, that has 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), other clothing, 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 here. If the software cost is > $5,000, it would be capitalized in element-object 64-02 Page 4 158 9/28/01 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element-Object Classifications FY 2001-2002 52-01 Gasoline Monthly charge 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 charge allocation based on usage from pump at 1200 Sandpiper Lane and charges incurred for direct purchase of diesel for emergency generators 53-00 Road Materials and Supplies Those materials and supplies used exclusively, such as lime rock and cold patch, in the repair or reconstruction of roads and bridges 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, subscriptions on CD-ROM, 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 Depreciation of fixed assets accounted for in a proprietary fund 71-00 Principal Principal due for debt service 72-00 Interest Interest due for debt service 73-00 Other Debt Service Costs Other amounts owed relative to debt service, e.g, bond administration costs Page 5 157 9/28/01 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element-Object Classifications FY 2001-2002 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 Page 6 160 9/28/01 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element-Object Classifications FY 2001-2002 Capital Assets All expenditures charged to element-object classifications 61-00, 62-00, or 63-00 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 cost, 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, bridges, curbs, gutters, docks, fences, landscaping, lighting systems, parking areas, storm drains, athletic fields, 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, to 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 Page 7 161 9/28/01 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element-Object Classifications FY 2001-2002 Capital Assets 64-02 Computer Equipment Computer equipment purchased that meets the capitalization policy Note: Total cost of computer `package" purchased is charged to this element-object classification. If software is purchased as part of the package, then it will be charged to this account. If a computer, monitor, software, printer, modern, disk drive, cable, or sound speaker, etc., is purchased separately and cost below the capitalization policy, it will be charged to 52-00 Operating Supplies. Capitalization policy for computer software is>$5,000. Page 8 162 n :-.'-'•=''NC- a 4 /177 City of Atlantic Beach Long-Term Financial Plan j jp, , ,,,, ( ' sA - .e. ...... A, ,;—. r —05 7, zr: \�� Jl11 J1 Fiscal Year 2001-2002 164 City of Atlantic Beach Long Term Financial Plan Projection Summary General Fund Actual Actual Actual Budget Proj. Proj. Pro). Pro). Proj. Proj. Proj. Proj. Proj. Proj. FY-98 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 Cash Balance Forward 2,926,177 3,574,330 4,009,332 4,302,328 4,718,434 4,902,528 4,799,239 4,740,827 4,899,740 6,102,419 6,431,460 6,927,660 6,421,830 7,118,746 Revenues Taxes 2,636,885 2,867,974 3,040,813 3,289,039 3,475,722 3,599,070 3,727,915 3,862,513 4,003,129 4,150,043 4,303,547 4,463,948 4,631,567 4,806,740 Licenses and Permits 198,261 215,920 231,357 236,815 247,998 259,743 272,082 285,046 298,686 312,978 328,017 343,823 360,434 377,895 Intergovernmental Revenues 1,811,267 1,796,522 1,895,967 2,076,311 1,892,670 1,967,811 2,047,533 2,132,098 2,221,784 2,316,886 2,417,723 2,524,629 2,637,964 2,758,106 Charges for Services 106,836 106,037 107,154 107,991 108,739 108,516 108,314 108,133 107,973 107,834 107,717 107,621 107,548 107,498 Fines and Forfeitures 83,076 121,742 138,044 173,300 172,570 175,896 179,287 182,744 186,270 189,864 193,529 197,266 201,077 204,962 Miscellaneous revenues 288,790 249,019 348,722 298,000 266,200 276,038 311,261 321,886 332,926 344,401 356,325 368,719 381,599 394,986 Interfund Transfers 645,192 600,000 624,740 611,630 648,000 636,540 655,636 675,305 695,564 716,431 737,924 760,062 782,864 806,350 Total Revenues 6,770,307 6,967,214 6,386,797 6,793,086 6,811,898 7,023,613 7,302,029 7,567,726 7,846,312 8,138,437 8,444,782 8,766,068 9,103,063 9,466,636 Other Financing Sources 38,082 86154 Total Resources 8,733,666 9,616,698 10,396,129 11,095,414 11,530,332 11,926,142 12,101,268 12,308,662 12,746,062 13,240,866 13,876,233 14,693,728 15,624,882 16,676,283 Expenditures by Department Governing Body 31,270 23,036 22,635 44,369 48,249 49,693 51,181 52,713 54,291 55,916 57,590 59,314 61,090 62,919 City Administration 216,981 221,738 220,134 295,169 341,793 347,128 335,537 340,604 341,009 352,064 363,490 375,301 387,509 400,129 Planning and Zoning 85,356 92,093 94,878 92,632 121,051 119,955 126,272 127,713 131,784 135,988 140,329 144,813 149,444 154,228 Building 129,791 132,807 167,145 261,653 303,943 273,382 281,859 290,614 299,657 308,996 318,643 348,607 358,900 349,534 Public Safety 3,148,050 3,239,597 3,350,278 3,335,861 3,650,114 3,861,349 3,898,633 4,042,880 4,150,493 4,278,608 4,424,851 4,547,868 4,684,292 4,824,782 Public Works-Streets 604,119 804,526 1,011,728 713,865 702,258 692,331 773,139 747,632 754,832 871,764 789,453 809,925 835,206 884,325 Parks and Recreation 245,069 308,858 431,948 983,266 799,026 843,461 924,883 897,161 935,325 986,403 1,034,428 1,125,430 1,067,443 1,100,500 General Government 698,600 784,711 729,569 650,165 661,370 939,604 988,938 909,494 976,243 819,667 819,789 860,641 862,251 884,655 Total Expenditures 6,169,236 6,607,366 6,028,316 6,376,980 6,627,804 7,126,903 7,360,441 7,408,811 7,643,633 7,809,406 7,948,573 8,271,899 8,406,136 8,661,072 Revenues Less Expenditures 611,071 349,848 368,482 416,106 184,094 -103,289 -68,412 168,913 202,679 329,031 496,210 494,169 696,917 796,464 Other Financing Uses 86,486 Cash Reserves 3,574,330 4,009,332 4,302,328 4,718,434 4,902,528 4,799,239 4,740,827 4,899,740 6,102,419 5,431,460 5,927,660 6,421,830 7,118,746 7,914,211 Total Exp.&Reserves 8,733,666 9,616,698 10,396,129 11,095,414 11,630,332 11,926,142 12,101,268 12,308,562 12,746,062 13,240,866 13,876,233 14,693,728 15,624,882 16,576,283 Resource Allocation Personal Services 3,195,216 3,076,981 2,917,724 2,990,620 3,377,418 3,457,259 3,585,094 3,695,614 3,809,713 3,927,514 4,049,141 4,174,727 4,304,406 4,438,318 Operating 1,336,948 1,721,808 2,425,118 2,484,473 2,680,310 2,746,591 2,811,237 2,894,993 2,976,619 3,071,508 3,169,468 3,270,599 3,375,006 3,482,796 Capital Outlay 163,350 317,868 273,522 475,422 142,724 216,000 234,700 155,424 163,172 252,456 179,765 243,610 150,483 149,892 Transfers Out 463,722 490,709 411,951 426,465 427,352 707,053 729,410 662,780 694,128 557,928 550,198 582,963 576,242 590,066 Total Expenditures 5,169,236 6,607,366 6,028,315 6,376,980 6,627,804 7,126,903 7,360,441 7,408,811 7,643,633 7,809,406 7,948,673 8,271,899 8,406,136 8,661,072 City of Atlantic Beach General Fund Total Revenues and Expenditures 10 8 7 w 6 ca o o - 5 4 3 2 1 0 , N N N N N N N N N N N co co 0 0 0 0 0 0 0 0 0 0 0 0 co co 0 0 0 0 0 0 0 0 0 0 -a CO co 0 -a 1%) w .A• cn 0) V CO co 0 -� Revenues Capital Outlay Personal Services Transfers Out Operating Expenses 166 CITY OF ATLANTIC BEACH Long Term Financial Plan Financial Projection Summary Sanitation Utility Actual Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj FY-98 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 Cash Balance Forward 415,887 357,127 420,124 474,894 577,722 643,534 689,790 722,585 734,373 728,142 695,846 640,155 552,462 435,061 Revenues Charges for Services Resid/Comm Hand Picked 801,356 833,423 858,425 884,178 910,703 938,025 966,165 995,150 1,025,005 1,055,755 1,087,428 Dumpsters 361,398 432,240 445,207 458,563 472,320 486,490 501,084 516,117 531,600 547,548 563,975 Other 6,190 6,252 6,314 6,378 6,441 6,506 6,571 6,637 6,703 6,770 6,838 Charges For Services 1,075,330 1,103,662 1,148,412 1,168,944 1,271,914 1,309,947 1,349,119 1,389,465 1,431,020 1,473,820 1,517,904 1,563,308 1,610,073 1,658,240 Grant Proceeds 5,236 5,948 19,736 3,029 3,200 3,104 3,011 2,921 2,833 2,748 2,666 2,586 2,508 2,433 Interest Earnings 21,606 19,958 29,141 28,000 29,000 28,959 31,041 32,516 33,047 32,766 31,313 28,807 24,861 19,578 Total Revenue 1,102,172 1,129,568 1,197,289 1,199,973 1,304,114 1,342,010 1,383,170 1,424,902 1,466,900 1,509,335 1,551,882 1,594,700 1,837,442 1,680,250 Expenses Personal Services 3,765 3,963 4,108 4,578 4,483 4,592 4,736 4,884 5,037 5,196 5,359 5,528 5,703 5,883 Operating 866,225 850,156 857,062 889,867 1,027,819 1,076,282 1,127,095 1,180,374 1,236,238 1,294,816 1,356,239 1,420,647 1,488,185 1,559,009 Capital 2,650 2,650 2,700 2,700 0 2,700 0 2,754 0 2,809 0 2,865 0 2,923 Debt 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Transfers 200,000 200,000 228,551 200,000 206,000 212,180 218,545 225,102 231,855 238,810 245,975 253,354 260,955 268,783 Total Expenses 1,072,840 1 056 769 1 092 421 1 097 145 1 238,302 1 295 753 1 350 376 1,413 113 1 473 131 1,541,631 1 607 573 1 682 394 1 754 843 1 836 598 Net Change In Cash Balance 29,532 72,799 104,868 102,828 65,812 46,256 32,794 11,788 -6,231 -32,296 -55,691 -87,693 -117,401 -156,347 Net Change In Working Capital -88,292 -9,802 -50,098 Ending Cash Balance 357,127 420,124 474,894 577,722 643,534 689,790 722,585 734,373 728,142 695,846 640,155 552,462 435,061 278,714 Restricted 267,498 263,530 272,430 273,611 309,575 323,263 337,594 352,590 368,283 384,706 401,893 419,882 438,711 458,419 Unrestricted 89,630 156,594 202,464 304,111 333,959 366,527 384,991 381,783 359,859 311,140 238,262 132,580 -3,649 -179,705 Detail Restricted Operating Reserve(25%) 267,498 263,530 272,430 273,611 309,575 323,263 337,594 352,590 368,283 384,706 401,893 419,882 438,711 458,419 267,498 263,530 272,430 273,611 309,575 323,263 337,594 352,590 368,283 384,706 401,893 419,882 438,711 458,419 .w City of Atlantic Beach Sanitation Fund Total Revenues and Expenditures 2,000 1 ,500 cu 1 ,000 0 g 500 0 1 1 1 N N N 1 N N 1 1 1 N N CD CO 0 0 0 0 0 0 0 0 0 0 0 Cfl CO O O O O O O O O O O CO CO O N C+) 4b• U1 0) �1 00 CO O Revenues Capital Outlay Personal Services Transfers Out Operating Expenses 168 CITY OF ATLANTIC BEACH Long Term Financial Plan Financial Projection Summary Convention Development Tax Fund Actual Actual Actual Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj Proj FY-98 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 Cash Balance Forward 94,626 141,275 142,016 45,360 109,160 143,660 150,843 157,831 164,724 172,137 179,883 187,978 198,437 205,276 Revenues Convention Development Taxes 62,184 60,060 54,744 60,000 60,000 60,600 61,206 61,818 62,436 63,061 63,691 64,328 64,971 65,621 Interest Earnings 5,709 6,938 4,667 3,800 4,500 7,183 6,788 7,093 7,413 7,746 8,095 8,459 8,840 9,237 Other Revenues Total Revenue 67,893 66,998 59,411 83,800 64,500 67,783 67,994 88,911 69,849 70,807 71,786 72,787 73,811 74,869 Expenses Operating 17,000 65,626 1,000 0 0 0 0 0 0 0 0 0 0 0 Transfers 4,000 0 158,808 0 30,000 60,600 61,206 61,818 62,436 63,061 63,691 64,328 64,971 65,621 Total Expenses 21,000 65,626 159,808 0 30,000 60,800 61,206 61,818 62,438 63,081 83,691 64,328 84,971 85,621 Net Change In Cash Balance 46,893 1,372 -100,397 63,800 34,500 7,183 8,788 7,093 7,413 7,746 8,095 8,459 8,840 9,237 Net Change In Working Capital 244 631 -3,741 Ending Cash Balance 141,275 142,016 45,360 109,160 143,660 150,843 157,631 164,724 172,137 179,883 187,978 196,437 205,276 214,514 Restricted 141,275 142,016 45,360 109,160 143,660 150,843 157,631 164,724 172,137 179,883 187,978 196,437 205,276 214,514 Designated Unrestricted 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Detail Restricted Tourism/Recreation 141,275 142,016 45,360 109,160 143,660 150,843 157,631 164,724 172,137 179,883 187,978 196,437 205,276 214,514 141,275 142,016 45,360 109,160 143,660 150,843 157,631 164,724 172,137 179,883 187,978 198,437 205,276 214,514 City of Atlantic Beach Convention Development Tax Fund Total Revenues and Expenditures 200 150 to6 � co cu co 100 0 0 o 1 50 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 (O CD 0 0 0 0 0 0 0 0 0 0 0 0 co co 0 0 0 0 0 0 0 0 0 0 00 CO o n.) w CO CO o mA Revenues l Transfers Out Operating Expenses 170 CITY OF ATLANTIC BEACH Long Term Financial Plan Financial Projection Summary Gas Tax Fund Actual Actual Actual Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj Proj FY-98 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 Cash Balance Forward 648,976 940,623 1,192,046 1,385,114 1,417,716 666,821 484,646 320,198 286,125 349,307 376,083 426,128 368,063 240,604 Revenues Local Option Gas Taxes 438,661 458,441 481,274 477,216 486,780 501,383 516,425 531,918 547,875 564,311 581,241 598,678 616,638 635,137 Interest Earnings 38,971 54,019 80,839 75,000 80,000 28,341 ' 24,227 16,010 14,306 17,465 18,804 21,256 17,903 12,030 Other Revenues Total Revenue 477,632 612,460 662,113 662,216 666,780 629,724 640,662 647,928 562,181 681,777 600,046 619,934 634,641 647,168 Expenses Operating 0 173,477 301,391 47,000 139,600 235,000 263,000 265,000 190,000 260,000 190,000 420,000 430,000 430,000 Capital 0 0 5,700 400,656 702,344 50,000 50,000 30,000 50,000 40,000 30,000 30,000 20,000 20,000 Transfers 85,227 63,940 84,114 71,959 575,730 327,000 392,000 287,000 259,000 255,000 331,000 237,000 302,000 272,000 Total Expenses 86,227 237,417 391,205 619,616 1,417,674 612,000 705,000 582,000 499,000 566,000 661,000 687,000 762,000 722,000 Net Change in Cash Balance 392,406 276,043 170,908 32,601 -860,894 -82,276 -164,348 -34,072 63,181 26,777 49,046 -67,066 -117,469 -74,832 Net Change in Working Capital 867 23,620 -22,160 Ending Cash Balance 940,623 1,192,046 1,386,114 1,417,716 566,821 484,646 320,198 286,126 349,307 376,083 426,128 368,063 240,604 166,772 Restricted 940,523 322,046 515,114 1,417,715 566,821 484,545 320,198 286,125 349,307 376,083 425,128 358,063 240,604 165,772 Designated 870,000 870,000 870,000 652,344 0 Unrestricted 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Detail Restricted Restricted for Streets 940,523 1,192,046 1,385,114 1,417,715 566,821 484,545 320,198 286,125 349,307 376,083 425,128 358,063 240,604 165,772 940,623 1,192,046 1,386,114 1,417,716 566,821 484,546 320,198 286,126 349,307 376,083 426,128 368,063 240,604 166,772 r--, _1 City of Atlantic Beach Gas Tax Fund Total Revenues and Expenditures 1 ,500 1 ,000 co C CU CO ° ° .411100 500 ° ° 0 N N N N N N N N N N N N CO CO O O O O O O O O O O O O CO CO O O O 40000000 00 CO O N C+) CY) O 00 CO O u) cs) 4A1. Capital Outlay Operating Expenses � Transfers Out 172 CITY OF ATLANTIC BEACH Long Term Financial Plan Financial Projection Summary Storm Water Utility Actual Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj FY-98 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 Cash Balance Forward 264,523 698,620 1,118,868 824,230 368,046 327,286 330,691 336,366 339,704 343,164 346,744 350,448 364,282 358,250 Revenues Charges for Services Storm Water Fees 245,526 248,942 246,975 264,000 266,640 269,306 271,999 274,719 277,467 280,241 283,044 285,874 288,733 291,620 Fees From Rate Increases Total Charges for Services 245,526 248,942 246,975 264,000 266,640 269,306 271,999 274,719 277,467 280,241 283,044 285,874 288,733 291,620 Grant Proceeds 453,450 20,000 Interest Earnings 20,443 40,941 53,022 30,000 20,000 16,364 16,535 16,818 16,985 17,158 17,337 17,522 17,714 17,913 Transfer In from Other Utilities 221,004 693,112 Transfer In from Gas Tax 503,792 255,000 320,000 215,000. 187,000 183,000 259,000 165,000 230,000 200,000 Transfer In from General Fund 136,500 454,053 476,110 484,177 515,21.9 - 526,710 _ 518,668 551,117 544,078 557,580 Other Revenues 24,604 550 ' Total Revenue 511,577 983,646 299,997 747,460 946,932 994,724 1,084,644 990,714 996,671 1,007,110 1,078,049 1,019,614 1,080,626 1,067,113 Expenses Personal Services 0 0 0 104,595 178,424 184,519 189,422 194,520 199,825 205,349 211,106 217,110 223,377 229,923 Operating 169,957 233,738 4,683 165,921 251,045 258,576 276,334 284,624 293,162 301,957 311,016 320,346 329,957 339,856 Capital 786 33,815 294,403 651,946 255,000 255,000 320,000' 215,000 207,000- 203,000• 259,000' 185,000_ 230,000 200,000 Debt 221,003 291,840 294,675 291,173 293,223 293,22 293,223 293,223 293,223 293,223 293,223 293,223 293,223 293,223 Transfers 0 0 1,015 0 0 0 0 0 0 0 0 0 0 0 Total Expenses 391,746 559 393 594 776 1 213 636 977 692 991,318 1 078 979 987 367 993 210 1 003 629 1 074 345 1,016 680 1 076 667 1 063 001 Net Change In Cash Balance 119,831 424,162 -294,779 -466,185 -30,760 3,405 6,666 3,347 3,460 3,680 3,704 3,834 3,968 4,111 Net Change In Working Capital -314,266 3,914 -151 Ending Cash Balance 698,620 1,118,868 824,230 368,046 327,286 330,691 336,366 339,704 343,164 346,744 360,448 364,282 368,260 362,362 Restricted 208,242 277,315 222,431 286,009 327,284 330,691 336,356 339,703 343,164 346,744 350,448 354,281 358,251 362,362 Designated Unrestricted 490,379 841,644 601,799 72,036 1 0 0 0 0 0 0 0 0 0 Detail Restricted Debt Service Reserve 110,502 145,920 147,338 145,587 146,612 146,612 146,612 146,612 146,612 146,612 146,612 146,612 146,612 146,612 Operating Reserve(25%) 97,740 131,395 75,093 140,422 180,673 184,080 189,745 193,092 196,553 200,132 203,836 207,670 211,639 215,750 208,242 277,315 222,431 286,009 327,284 330,691 336,366 339,703 343,164 346,744 360,448 364,281 358,261 362,362 City of Atlantic Beach Storm Water Utility Fund Total Revenues and Expenditures 1 ,400 1 ,200 19000 0 0 L) 0 "RS C 800 0 o 600 400 200 0 m m m m „ „ mm -nm „ „ „ m 1 1 1 1 N 1 1 N 1 1 N1 1 1 1 1 1 ...I....I. N N N N N N N N N CO tO O O O O O O O O O O O O CO CO 0 0 0 0 0 0 0 0 0 0 00 CO O C+a CJ1 OT �1 00 CO O Revenues Capital Outlay Personal Services 1 Debt Service Operating Expenses Transfers Out 174 \N. Long Term Financial Plan Financial Projection Summary -\ Water and Sewer Utility Combined Summary Revised Actual Actual Actual Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj Proj FY-98 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 Cash Balance Forward 7,938,415 8,653,414 7,882,386 6,833,296 6,863,868 4,333,818 2,713,976 3,169,318 3,366,351 3,916,386 4,421,089 3,860,473 3,924,809 3,919,673 Revenues Charges For Services 4,492,275 4,522,714 4,806,773 5,205,860 5,736,458 6,023,281 6,324,445 6,537,996 6,758,907 6,987,435 7,223,851 7,468,430 7,721,461 7,983,242 Assessments 207,314 182,389 155,291 181,757 101,074 101,074 101,074 101,074 101,074 101,074 101,074 101,074 101,074 101,074 Other Revenues 1,129,125 1,042,977 1,089,774 1,630,470 876,409 768,271 692,433 661,795 677,111 695,364 721,869 720,856 709,599 712,986 Total Revenue 5,828,714 5,748,080 8,051,838 7,018,087 8,713,941 6,892,628 7,117,952 7,300,866 7,637,092 7,783,874 8,046,793 8,290,360 8,632,134 8,797,302 -1.4% 5.3% 18.0% -4.3% 2.7% 3.3% 2.8% 3.2% 3.3% 3.4% 3.0% 2.9% 3.1% Expenses Personal Services 954,581 971,506 1,034,201 985,663 1,121,898 1,163,149 1,199,896 1,237,837 1,277,014 1,317,468 1,359,244 1,402,385 1,446,938 1,492,952 Operating 2,028,461 2,266,958 2,504,685 2,951,908 2,885,826 3,094,160 3,201,323 3,152,491 3,263,033 3,377,781 3,496,917 3,620,631 3,749,122 3,882,603 Capital 256,859 705,230 1,297,143 2,459,439 2,223,100 2,436,500 430,000 870,000 588,000 712,000 1,875,000 1,292,000 1,425,000 747,000 Debt 1,062,016 1,332,960 1,378,544 1,390,716 1,400,955 1,394,300 1,394,300 1,394,300 1,394,300 1,394,300 1,394,300 1,394,300 1,394,300 1,394,300 Transfers 923,261 1,093,112 424,942 400,000 412,000 424,360 437,091 450,204 463,710 477,621 491,950 506,708 521,909 537,567 Total Expenses 6,226,178 6,369,766 6,639,496 8,187,726 8,043,779 8,612,469 8,662,609 7,104,832 6,986,067 7,279,171 8,617,410 8,216,023 8,537,270 8,064,421 21.9% 4.2% 23.3% -1.8% 5.8% -21.7% 8.8% -1.7% 4.2% 18.4% •.7% 3.9% -5.7% Net Change in Cash Balance 603,536 -621,686 -687,867 -1,169,639 -1,329,838 -1,619,843 455,343 196,033 661,035 504,703 -570,617 74,336 -6,136 742,880 Nit Change In Working Capital 11,463 -648,796 -102,022 Ending Cash Balance 8,653,414 7,282,932 7,192,686 6,663,666 4,333,818 2,713,975 3,169,318 3,386,351 3,916,388 4,421,089 3,860,473 3,924,809 3,919,673 4,662,663 Restricted 2,273,088 2,582,614 2,524,860 2,627,430 2,655,647 2,716,142 2,755,302 2,755,858 2,796,664 2,838,943 2,882,753 2,928,156 2,975,217 3,024,005 Designated 0 921,790 0 0 0 0 0 0 0 0 0 0 0 0 Unrestricted 6,280,326 4,700,318 4,667,826 3,036,226 1,678,171 -2,167 414,016 809,493 1,119,722 1,682,147 967,720 998,863 944,465 1,638,648 • Detail Restricted Bond Debt Service Reserve 531,008 666,480 689,272 695,358 700,478 697,150 697,150 697,150 697,150 697,150 697,150 697,150 697,150 697,150 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%) 1,242,080 1,416,134 1,335,588 1,432,072 1,455,170 1,518,992 1,558,152 1,558,708 1,599,514 1,641,793 1,685,603 1,731,006 1,778,067 1,826,855 2,273,088 2,582,614 2,524,860 2,627,430 2,666,647 2,716,142 2,766,302 2,766,868 2,798,864 2,838,943 2,882,763 2,928,156 2,976,217 3,024,006 r-+ City of Atlantic Beach Water and Sewer Combined Total Revenues and Expenditures 10 9 8 - )1%0% 7 o 4 3 2 1 0 , N N N N N N N N N N N CO CO O O O O O O O O O O O O CO Co 0 0 0 0 0 0 0 0 0 0 00 CO O N C4 O y CO CO O Revenues Capital Outlay Personal Services ® Debt Service Operating Expenses Transfers Out 1 7( r1.v J N °,.*�S\ J %-' - .) \_ \ y� \JFt1)r 1' 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-Aj agreement between the City and lenders which specifies a payment schedule, terms, security,pledges, use of funds and reserves to be held. Budget Calendar-The schedule of key dates for the process of adopting and executing an adopted budget. Budget Document- The official written statement of the annual fiscal year financial plan for the City as presented by the City Manager. Budget Hearing-The public hearing conducted by the City Commissioners to consider and adopt the annual budget. Budget Message-A brief written statement presented by the City Manager to explain the principal budget issues and to provide policy recommendations to the City Commissioners. Capital Improvement Plan-A plan for capital expenditures to be incurred each year over a fixed number of years. The plan sets forth each capital project and identifies the expected beginning and ending year for each project and the amount to be expended in each year and a method of funding for those projects. Capital Needs - The identification of public facilities needed within the community. 178 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. 180 License or Permit Fee - A charge for specific items as required or approved by local and state regulations for example, building permits and mobile home licenses. Line - Item Budget - A budget that lists each account category separately along with the dollar amount budgeted for each account, such as office supplies, overtime or buildings. Long Term Debt. - Debt with the maturity date being more than one year after issuance. Mandate - Any responsibility, action or procedure that is imposed by one government entity on another through constitutional, legislative,administrative,executive or judicial action as a direct order or that is required as a condition of aid. Matching Requirement - A jurisdictions contribution to a project or function required by a grantor. Matching requirements are frequently imposed as a proportionate share of the overall contribution. Mill or Millage Rate - ( 1 / 1,000) of one dollar, used in computing taxes by multiplying the rate times the taxable value divided by 1,000. Example: millage rate of 3.71 per thousand;taxable value of$50,000 = $50,000 divided by 1,000 = $50 multiplied by 3.71 = 185.5. Non-Departmental Expenditures - Expenditures which benefit all or a portion of City departments, such as property and liability insurance. Object Code -An account to which an expenditure or expense is recorded in order to accumulate and categorize the various types of payments that are made by governments. Certain object codes are mandated by the Uniform Accounting System chart of accounts. Operating Expenditures - Also known as Operating and Maintenance Costs, these are the expenses of the day to day operations which exclude capital costs, such as office supplies, maintenance of equipment and utilities. Personal Services - Also known as Salary , Wages and Benefits related to the compensation of employees. Privatization - The government policy of allowing or contracting with the private sector for the provision of public services. Property Tax- Same as definition for ad valorem tax. Proposed Millage - The tax rate certified to the property appraiser by each taxing authority. Real Property - Land and the buildings and other structures attached to it that are taxable under state law. 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 Wan extension is granted by the State, each year. Tax Year- The calendar year in which ad valorem property taxes are levied to finance the ending fiscal year budget. For example,the tax roll for the 1998 calendar year would be used to calculate the ad valorem taxes levied for the FY 1998-99 budget. Tentative Millage - The tax rate adopted in the first public hearing of a taxing authority. Under state law, the authority may reduce, but not increase without individual notification, the tentative millage during the final budget hearing. Truth In Millage Law - also known as the TRIM Bill. A 1980 law enacted by the Florida Legislature which changed the budget process for local taxing authorities. It was designed to keep the public informed about the taxing intentions of the various authorities. Uniform Accounting System - The chart of accounts prescribed by the Office of the State Comptroller designed to standardize financial information to facilitate comparisons and evaluation of reports. User Fees - The charges for direct receipt of public services. Unencumbered Balance - The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of funds still available for future needs. Voted Millage-Property tax levies authorized by voters within a taxing authority. Bond issues that are backed by property taxes are a common reason for a voted millage in the State of Florida. A bond issue of this type is called a General Obligation Bond. 182 -SrL`If 11 j 1 F. 1 riinc I.8..