Annual Budget for 2001-2002 -v City of
Atlantic Beach, Florida
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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
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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
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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
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r -
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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
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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
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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
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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
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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, , ,,,,
( '
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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
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o
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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
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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
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Revenues Capital Outlay
Personal Services ® Debt Service
Operating Expenses Transfers Out
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GLOSSARY
Ad valorem Tax - a tax levied on the assessed value, net of any exemptions, of real or personal
property. This is commonly referred to as "property tax".
Adopted Budget- The financial plan of revenues and expenditures for a fiscal year( October 1 -
September 30) as approved by the City Commission.
Amendment-A change to the adopted budget which may increase or decrease a fund total.
Appropriation-A specific amount of funds authorized by the City Commission to which financial
obligations and expenditures may be made.
Assessed Value-A value established by the property appraiser for all real or personal property for
use as the base for levying property taxes.
Bond - A written promise to pay a sum of money on a specific date at a specific interest rate as
detailed in a bond ordinance.
Bond Covenants-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
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