Annual Budget for 2009-2010 -vCity of
Atlantic Beach, Florida
Annual Budget
2009 — 2010
City of Atlantic Beach, Florida
Annual Budget
2009 - 2010
Mayor
John S. Meserve
City Commission
Louis M. Borno
John L. Fletcher
Carolyn R. Woods
Paul B. Parsons
City Attorney
Alan C. Jensen
City Manager
Jim R. Hanson
City Clerk
Donna L. Bartle
City of Atlantic Beach
Annual Budget
Fiscal Year 2009-2010
Table of Contents
Introduction
Budget Message
I -VII
Calendar 1
Ad Valorem Tax Millage Resolution 2-3
Budget Ordinance 4
Combined Summary of All Funds, Revenues and Expenditures 5
Combined Summary of Expenditures by Department 6
Graph of Total Revenues and Expenses by Fund Type 7
Citywide Organizational Charts 8-15
Graph of General Fund Revenues and Expenses 16
Graph of Where Your Tax Dollar Goes 17
Schedule and Graph of 2008-09 Local Millage Rates 18
Schedule and Graph of Ten Years of Millage History 19
Combined Summary of Revenues and Expenditures General Fund 20
General Fund Revenues 21-22
Summary of General Fund Expenditures by Division 23
Summary of Special Revenue Funds 24
Summary of Enterprise Funds 25
Summary of Trust and Agency Funds 26
Governing Body
Summary of Governing Body 28
City Commission 29-30
City Administration
Summary of City Administration 32
City Clerk 33
City Manager 35
Finance 37
Information Technology 39
Human Resources 41
Legal Counsel 43
General Government
Summary of General Government 46
General Government Non -Departmental 47
Convention Development Tax 49
Half Cent Discretionary Sales Tax 51
Debt Service 53
Governmental Capital Project Fund 55
Planning, Zoning and Building
Summary of Planning, Zoning and Building 58
Planning and Zoning 59
Community Development Block Grant 61
Building 63
Tree Protection 67
Public Safety
Summary of Public Safety 70
Police 71
Administration 74
Patrol 75
Crime Suppression Unit 76
Investigations 77
Dispatch 78
Animal Control 79
Police School Guards 80
Police Grant Funds
Police Special Revenue Fund
81
83
Fire Department
Summary of Fire Department 85
Fire Control & Rescue 87
Lifeguards 88
Code Enforcement 89
Parks and Recreation
Summary of Parks and Recreation 92
Location of City Parks 93
Parks Programs and Special Events 94
Park Maintenance and Improvements 96
Public Works
Summary of Public Works 98
Public Works Administration 99
Street and Road Maintenance 101
Local Option Gas Tax 103
Sanitation 105
Storm Water Utility
Fleet Maintenance
108
111
Public Utilities
Summary of Public Utilities 114
Water Production 118
Treatment Division 119
Water Distribution 120
Sewer Collection 121
Administrative 122
Pension Funds
Summary of Pension Funds 124
General Employee Pension 126
Police Employee Pension 127
Supplemental Information
Budget Policy Highlights 128
Schedule of Interfund Transfers 129
Certification of Taxable Value 130-131
Schedule of Capital Outlay 132-134
Schedule of Cash Balances 135
Element Object Classifications, Account Descriptions 136-141
Long Term Financial Plan 142-154
Glossary 156-160
Budget Message
To: The Honorable Mayor and City Commission
From: Jim Hanson, City Manager
Date: October 1, 2009
This is the budget for the City of Atlantic Beach for Fiscal Year 10. This
budget is balanced for each of the major operating funds and includes a
minimum 25% contingency per policy. Also included are ten year financial
projections for each of the major funds.
The economy of our nation has been in a deep recession for several months.
Local government revenues across the State have declined and many cities
in our country have taken drastic measures to balance their budgets.
Thousands of employees have been laid off, furloughs and pay reductions
are common and service levels have been reduced. The Atlantic Beach
budget has been affected by the same trends. The root problem in Atlantic
Beach, as well as other communities, is a declining revenue base from
multiple sources, particularly in the major operating funds.
Property Taxes;
Property tax revenues declined from Fiscal Year 08 to Fiscal Year09 by
more than $150,000 because of Amendment One to the State Constitution
which provided portability of homestead exemptions, a ten percent cap on
non -homesteaded property, and exempting personal property from ad
valorem taxation. The Tax Assessor advised the City that the digest for
2009 has also been reduced by falling property values which would result in
a decrease in property tax revenues of over $200,000 if the same tax rate is
applied. However, the final tax rate has been increased by 5% to keep tax
revenues equal and allow for continuation of current service levels.
I
This budget is balanced
and contains a 25%
contingency reserve.
The tax digest has
decreased. To receive
the same amount of tax
revenue the Commission
has approved a roll -up
of the tax rate of
approximately 5%.
The average taxpayer 's
bill will remain the
same.
Major Factors Affecting the Budget;
Property taxes are not the biggest factor that has affected our budget over
the last three years. Instead, it has been a reduction in interest rates.
Estimated interest next year, compared with two years ago, shows a
reduction of approximately $677,000 for all funds excluding pensions.
Health insurance premiums will remain level in Fiscal Year 10 after a
change in carriers and lowered benefits saved approximately $175,000 in
premium increases.
Pension costs have continued to increase over several years. Additional
City contributions required in Fiscal Year 10 have increased by $151,000
from the previous year.
Several other revenue sources have also declined in recent months. Sales
Tax revenues are received in both the General and Half Cent Sales Tax
Funds. Between the two, the budget for Fiscal Year 10 includes a decline of
$163,000 from the Fiscal Year 09 budget and almost $440,000 over the last
three years. State revenue sharing and gas tax funds are also down.
If there is any good news in this budget, it is in the Storm Water Fund. Over
many years, the City has invested several million dollars toward major
storm water projects to relieve flooding and rebuild old infrastructure. The
last of the major projects has been fully funded, although not yet built.
Consequently, the City can dramatically reduce the amount of money going
into the Storm Water Fund. This is somewhat like paying off a car loan at
the same time as your hours are reduced at work. While the income may be
down, the expenses have also declined.
How to Balance the Budget?
The national economy is not expected to turn around any time soon. We do
not anticipate any dramatic increases in sources of operating revenues in the
next few years. The budget focus is on preservation of core services
normally provided by municipal government including public safety,
maintenance of the streets, water and sewer services and the storm water
system. It also includes funding for most of the strategic planning goals set
by the City Commission. Using these criteria to determine what expenses to
cut provides a more intelligent and focused approach than simply applying
"across the board" cuts to all departments although most department budgets
are lower. A major principle underlying this budget is that the City must
live within its means for the long term. It does not lower contingencies or
include borrowing for major maintenance projects. Following these
principles will help ensure that any budget problems don't "snowball" into
II
Interest earnings next
year are expected to be
$677,000 less than two
years ago.
The good news is that all
major storm water
projects are either
completed or funded.
The national economy is
not expected to rebound
anytime soon. This
budget uses long-term
strategies for Atlantic
Beach to live within its
means by focusing on
essential core services.
future years.
This budget retains all full-time employees, although budgets for contract
labor have been reduced in many places. More of the work will be done by
full-time employees. This should position the City to bounce back when the
economy does pick up by not having to hire and train new employees.
This budget does not include quite a number of items that the city has
funded in past years. Many of these will result in minor service level
reductions. Some of the major items not included in the budget are listed
below;
• Salaries and Benefits; No cost of living or the annual merit raises are
included in this budget. Commission salaries have been cut by 10%. The
employee bonus program has been eliminated along with the annual
employee picnic and some other programs. Lifeguard staffing at two of the
beach towers has been cut back or eliminated entirely. Overtime and
training budgets have been dramatically cut in many departments. One
vacant part-time position has been eliminated.
• Maintenance Projects; Many of the City's ongoing maintenance
programs, as well as individual projects, have been cut from the budget.
Sidewalk repairs have been cut by half from previous levels. Several
maintenance projects like the replacement of lights in the City Hall parking
lot and replacing an old generator at the Public Works building are not
funded.
• Discretionary Projects; Several desirable discretionary projects that
would have been the subject of considerable discussion at budget workshops
in past years were not even proposed in this budget. These include
improvements to the drainage at the Russell Park concession stand, adding
lights for night use of the skate park, pedpath extensions, new sidewalks and
software upgrades.
• Digital Imaging Program; Funds for outsourcing imaging have been
eliminated for next year. For many years the City has funded the copying of
documents into digital format to reduce storage space and improve
accessibility. We can expect that boxes of records will begin to pile up
again as they did in the past.
• Other Items; Current employees will take on more of the work
contractors have been doing in past years because funds for contractors have
been cut. Specifically this has included utility, roof and some plumbing
repairs.
III
Many programs and
projects funded in the
past are no longer
affordable.
Restrictions on Use of Municipal Funds;
Atlantic Beach maintains over 20 separate funds to keep track of various
state mandates on their uses. For example, the Half Cent Sales Tax Fund
can only be used for projects like those the City of Jacksonville has funded
from their portion of the Better Jacksonville Tax including major road
projects and the new courthouse. Convention Development Tax Funds can
only be used for the construction of convention centers, tourism expenses or,
if a municipality does not have a convention center, the purchase and
development of new parks. It is important to understand that many of the
sources of revenues cannot be used to pay operating expenses and
government funds cannot be used interchangeably.
Strategic Plan Goals, Funding Sources and Status;
1. Mayport Corridor Project; The reduction of crime, improvements to
neighborhoods and related projects under the Mayport Corridor umbrella
have been the Commission's most important strategic goal for the last two
years. Dramatic improvements have been made in the Mayport Corridor,
but the severe economic recession and budget problems have threatened
funding for the three dedicated employees that were hired to handle the
project. Fortunately, the City was able to obtain special funding under the
Justice Assistance Grant Program to retain these employees for an additional
year. This budget includes continued employment for these employees next
year.
2. Public Safety Building; Funds are budgeted for the design of the proposed
Public Safety building that has been under various stages of review for the
last four years. Balances have been accumulated in the Capital Projects and
Half Cent Sales Tax Funds anticipating this project although they will not
pay for the entire cost. Financing of the balance will be required. Sufficient
funds will be available in the Half Cent Sales Tax Fund in future years to
pay for the principal and interest for that new debt.
3. Royal Palms Improvements; Funds have been accumulated in the Storm
Water Fund to pay for the renovation of the storm water lines and streets in
the Royal Palms neighborhood. Increased Code Enforcement has been used
as the major tool to accomplish the Commission's neighborhood
revitalization goals. The productivity of our Code Enforcement Division
has been improved by organizational changes in recent months. The
redeployment of additional staff members on a part-time basis will further
increase the City's effectiveness.
4. Buckman Property; The purchase of 350 acres of marsh and uplands
adjacent to the Intracoastal Waterway has now been completed, largely
IV
Many of the City's
sources of revenues
cannot be used to pay for
operating expenses.
Funds cannot be used
interchangeably.
A special grant was
obtained to continue
funding for three staff
members assigned to the
Mayport Corridor
Project for an additional
year.
resulting from a private grant being made available. Next steps will be to
plan for and develop several public access points for passive recreation.
City staff plans to accomplish this by using various grant sources.
Convention Development Tax Funds have been budgeted for matching
money.
5. Pedpath Extensions; Although the City has completed many sections of
the pedestrian paths proposed in the 2002 study, this budget does not include
any new projects.
Storm Water System;
With the completion of several major drainage projects in recent years,
including the construction of the Hopkins Creek Retention Pond, coupled
with increased levels of preventive maintenance, the storm water system
"works". During two major storm events last year, including Tropical
Storm Fay, the City did not experience any significant flooding as in past
years. The current fee for storm water services is at $5.00 per month per
Equivalent Residential Unit. The Long -Term Financial Plan anticipates
increasing that to $6.00 per month in Fiscal Year 2011 and to $7.00 per
month in Fiscal Year 2015. The storm water rate remains the same for
Fiscal Year 2010.
Building Fund;
A recently -adopted State mandate required that we move building related
revenues and expenses from the General Fund to a separate fund. The
underlying principle is that building permit revenues should not be used to
subsidize other General Fund expenses. During the last year, new
construction dropped in connection with the downturn in the economy and
building permit revenues were considerably under expenses. Many building
departments in larger cities laid off inspectors, but Atlantic Beach has only
one Building Official and one certified Inspector. This budget includes an
increase in building permit revenues through increased rates totaling
approximately $46,000 and a transfer from the General Fund of another
$55,000 to make up the difference. Additional staff time available due to
the slowed economy will be used for code enforcement.
Water and Sewer Funds;
The volume of water and sewer sales has declined over several years. Water
sales in Fiscal Year 09 were 5% under previous year's sales which were in
turn 10% below the previous year. During the eight years from Fiscal Year
00 through Fiscal Year 08, the average consumption per water customer in
Atlantic Beach declined from 11.7 thousand gallons per month to just over
V
The City's storm water
system "works" after
several major projects
and increased
maintenance.
Water and sewer sales
continue to decline
because of conservation
7.9 thousand gallons per month or just over 32%. More efficient plumbing
fixtures in new and renovated homes as well as a general consensus on the
need for conservation have contributed to this decline in sales, although the
increased price for water in recent years, and particularly the change to an
inclining block rate structure in 2004, probably contributed more than other
factors.
At the same time that sales volumes have decreased, State mandates to
improve the quality of wastewater being discharged into the St. Johns River
require that utilities in northeast Florida design and build major upgrades to
their wastewater treatment facilities. A plan has been adopted to abandon
the Buccaneer Wastewater Treatment Plant and pump the wastewater to the
main plant after several capital improvements are made. Consultants are
currently designing these upgrades with the first portions expected to be
under contract in calendar year 2010. The total cost for these projects is
estimated to exceed ten million dollars. Revenues from the financing of
these are included in the budgets for the next two fiscal years. Principal and
interest payments are also included in the ten year projections.
October 1, 2009 marked the third in a series of water and sewer rate
increases that were previously approved by the City Commission. These
have been developed in anticipation of the major wastewater projects and
are similar to rate increases announced by several other utilities in northeast
Florida. In Fiscal Year 08, the City used $85,400 of rate stabilization funds
to meet the required debt service coverage, in accordance with the Utility
Bond Covenants. The utility rate increase for Fiscal Year 09 has provided
revenues to meet the required coverage ratio and replenish the rate
stabilization fund.
Conclusions;
City of Atlantic Beach budgets in past years have been conservative.
Contingency levels have remained in place. When the economy was more
prosperous available funds were funneled into capital projects to maintain
the infrastructure, build new parks and make other community
improvements. The task of balancing the City's FY 10 budget was made
easier through the completion of those projects. Simply not funding new
projects was more desirable than laying off employees and cutting service
levels.
However, the major economic factors that are affecting local governments
nationwide are having an impact on Atlantic Beach. In Florida, we have
also been burdened with the effects of State mandated reductions in the
property tax digest as well as the yearly list of unfunded new requirements
VI
and higher rates.
At the same time, State
mandates require that
major modifications
must be made to
wastewater plants to
meet new standards.
While nationwide
economic conditions
create difficult budget
challenges for state and
local governments,
Atlantic Beach is in
considerably better
condition than most
because of conservative
budgeting and long-term
planning.
imposed by the legislature. The FY 10 budget required more difficult
choices in past years. Major reductions in expenditures were required. This
is one of the Mayor and Commission's most important responsibilities.
Through this budget, the City Commission has set the desired balance of
service levels, projects and programs as well as the levels of revenues
needed to pay for them.
We look forward to working through these lean budget times while
continuing to provide the high level of public services the citizens of
Atlantic Beach have come to expect.
Respectfully submitted.
J. Hanson
ity Manager
City of Atlantic Beach
Budget Calendar
Fiscal Year 2009-2010
Date
Required Action
Responsibility
February 2 to
February 3
Strategic Planning Workshops
Department Heads
Finance Director
City Manager
City Commission
March 2 to
May 1
Update Ten Year CLP Requirements To Finance Director
Department Heads
March 2 to
May 1
Preparation of budget requests on-line, current year budget review.
Department Heads
May 1 to May
22
Review of on-line requests, CH' Requests, Meetings with Department
Heads for explanations and justifications. Program pages are also to
be included in discussions.
Department Heads
Finance Director
City Manager
May 22 to
July 1
Preparation of Proposed Budget, follow-up meetings with City
Manager and Finance Director
Department Heads
Finance Director
City Manager
June 23 to
July 31
State Revenue Sharing Estimates provided
Department of
Revenue
July 1
Receive Certification of Taxable Value
Property Appraiser
July 13 or
July 27
City Manager to proposed millage rate on DR -420 and 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 ).
City Manager
July 17
Proposed Budget submitted to the City Commission
City Manager
Finance Director
August 24
Tax notifications to be mailed within 55 days of Certification, (TRIM
notice of proposed property taxes).
Property Appraiser
August 03 to
September 4
City Commission Workshops to review the Proposed Budget August
3rd, 5th, and the 12th. The meetings were held at 5:OOpm and lasted
about three hours each.
Department Heads
Finance Director
City Manager
City Commission
August 24 to
September 4
Advertise in newspaper for public hearing on adoption of Tentative
Budget and Proposed Millage (The property appraiser will also notify
property owners).
Finance Director
City Clerk
Property Appraiser
September 14
Hold Public Hearing to adopt the Tentative Budget and Millage (F.S.
200.065).
City Commission
September 26
Publish TRIM notice in public newspaper
Finance Director
September 28
Final Hearing to approve Budget and Millage Rate
City Commission
1
RESOLUTION NO. 09-12
A RESOLUTION OF THE CITY OF ATLANTIC BEACH,
FLORIDA LEVYING THE AD VALOREM PROPERTY
TAX MILLAGE RATE FOR MUNICIPAL PURPOSES ON
ALL TAXABLE PROPERTY WITHIN THE CITY FOR THE
FISCAL YEAR BEGINNING OCTOBER 1, 2009 AND
ENDING SEPTEMBER 30, 2010; STATING THE
PERCENTAGE BY WHICH THE MILLAGE TO BE
LEVIED EXCEEDS THE ROLLED -BACK RATE; AND,
PROVIDING AN EFFECTIVE DATE.
WHEREAS, Florida law requires the City Commission of the City of Atlantic Beach,
Florida, to pass a resolution levying the millage rate for ad valorem property taxes for municipal
purposes on all taxable property within the city limits of the City of Atlantic Beach, Florida, for
the fiscal year beginning October 1, 2009 and ending September 30, 2010; 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, 2009 and ending September 30, 2010, based on a millage rate of
3.1553 mills on the taxable property within the City; and has acted in accordance with the terms,
provisions, and procedures contained in section 200.065, Florida Statutes;
NOW, THEREFORE, BE IT RESOLVED by the City Commission of the City of
Atlantic Beach, Florida, that
1. The ad valorem property tax millage rate for municipal purposes to be levied on
the taxable property within the city limits of the City of Atlantic Beach, Florida, during the fiscal
year beginning October 1, 2009 and ending September 30, 2010 is hereby set at the rate of
3.1553 mills.
2. The percentage by which this millage rate to be levied exceeds the rolled -back
rate of 3.1553 is 0.00%.
3. This resolution shall take effect immediately upon its passage and adoption by the
City Commission of the City of Atlantic Beach, Florida.
ADOPTED at a public hearing by the City Commission of the City of Atlantic Beach,
Florida on the 28th day of September 2009. 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, (�Fll++orida,
Mike Borno this the 3d4 day of V.¢ptemhe°r 20.02.
Mayor Pro Tem / Presiding Officer
Q014tr, City Clerk
Resolution No. 09-12 Page 1 of 2
2
A , s rov d as to form and correctness:
1. 7 . J nsen, Esquire
Ci A i rney
ATTEy T:
Donna L. Bartle, CMC
City Clerk
Resolution No. 09-12 Page 2 of 2
3
ORDINANCE NO. 20-09-99
AN ORDINANCE ADOPTING THE FINAL BUDGET FOR THE
CITY OF ATLANTIC BEACH, FLORIDA FOR FISCAL YEAR
BEGINNING OCTOBER 1, 2009 AND ENDING SEPTEMBER 30,
2010.
WHEREAS, the City Commission of the City of Atlantic Beach, Florida, on September 14,
2009, 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, 2009
and ending September 30, 2010 in the amount of $29,756,862.
NOW, THEREFORE, BE IT ENACTED BY THE CITY COMMISSION ON BEHALF
OF THE PEOPLE OF THE CITY OF ATLANTIC BEACH, FLORIDA, that;
1. The fiscal Year 2009/2010 budget be adopted, and
2. This ordinance shall take effect immediately upon its adoption.
Passed by the City Commission on first reading this 14th day of September 2009.
Passed by the City Commission on second and final reading this 20-' day of September
2009.
Mike Borno
Mayor Pro Tem/Presiding Officer
Apio1 •d;as to form and correctness:
. Jensen, Esquire
CCy Attorney
ATTEST:
Donna L. Bartle, CMC
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 the 3644 day of ' i 20 09,
ik.A.lAtil t ',1 r , City Clerk
4
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Summary of all Funds
Cash Forward
Revenues
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
26,959,398 29,683,208 28,149,952 24,085,029 (4,064,923)
General Fund 10,665,729 10,943,431 10,484,752 11,796,728 1,311,976
Special Revenue Funds 1,709,853 1,482,891 1,407,858 1,290,644 (117,214)
Debt Service Fund 73,759 69,723 68,600 69,000 400
Capital Project Fund 0 332,938 332,000 1,002,000 670,000
Enterprise Funds 9,485,776 11,944,047 12,604,300 16,547,948 3,943,648
Trust and Agency Funds 2,980,968 (756,997) 2,161,708 2,360,115 198,407
Total Revenues 24,916,085 24,016,033 27,059,218 33,066,435 6,007,217
Other Financing Sources 952,675 788,018 567,576 0 (567,576)
Total Resources 52,828,158 54,487,259 55,776,746 57,151,464 1,374,718
Expenditures
General Fund 10,692,435 10,797,761 13,412,397 10,652,089 (2,760,308)
Special Revenue Funds 1,329,069 2,081,860 1,872,980 1,862,618 (10,362)
Debt Service Fund 72,482 70,965 71,355 71,560 205
Capital Project Fund 0 0 35,000 415,000 380,000
Enterprise Funds 10,141,428 11,915,668 15,046,965 15,722,729 675,764
Trust and Agency Funds 881,520 887,839 1,020,079 1,032,865 12,786
DIVISION TOTALS 23,116,934 25,754,093 31,458,776 29,756,862 (1,701,914)
Other Financing Uses 28,016 583,214 232,941 0 (232,941)
Cash Reserves 29,683,208 28,149,952 24,085,029 27,394,602 3,309,573
Total Expenses and Cash 52,828,158 54,487,259 55,776,746 57,151,464 1,374,718
Resource Allocation
Personal Services 9,086,164 9,606,108 10,180,906 10,274,527 93,621
Operating Expenses 8,406,218 9,074,993 9,255,951 8,564,125 (691,826)
Capital Outlay 2,605,940 2,906,185 6,559,237 6,084,807 (474,430)
Debt Service 1,675,553 1,682,914 1,680,607 1,755,495 74,888
Transfers 1,343,059 2,483,893 3,782,075 3,077,908 (704,167)
Total 23,116,934 25,754,093 31,458,776 29,756,862 (1,701,914)
5
Summary of All Departments
Combined Summary of Expenses
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Expenses:
Governing Body 51,557 45,478 49,119 43,302 (5,817)
City Administration 2,139,980 2,091,692 2,587,755 2,518,119 (69,636)
General Government 1,603,014 2,511,909 4,079,110 2,122,263 (1,956,847)
Planning and Building 511,494 228,284 741,551 624,363 (117,188)
Public Safety 4,574,961 4,940,018 4,954,250 4,893,497 (60,753)
Parks and Recreation 1,161,108 988,017 1,143,984 1,039,845 (104,139)
Public Works 5,539,969 6,302,891 8,384,293 4,735,748 (3,648,545)
Public Utilities 6,653,331 7,497,380 8,498,635 12,746,860 4,248,225
Pension 881,520 887,839 1,020,079 1,032,865 12,786
Total Expenses
23,116,934 25,493,508 31,458,776 29,756,862 (1,701,914)
Resource Allocation:
Personal Services 9,086,164 9,388,565 10,180,906 10,274,527 93,621
Operating Expenses 8,406,218 9,031,951 9,255,951 8,564,125 (691,826)
Capital Outlay 2,605,940 2,906,185 6,559,237 6,084,807 (474,430)
Debt Service 1,675,553 1,682,914 1,680,607 1,755,495 74,888
Transfers 1,343,059 2,483,893 3,782,075 3,077,908 (704,167)
Total Resource Allocation: 23,116,934 25,493,508 31,458,776 29,756,862 (1,701,914)
Summary of Authorized Positions
2008-2009 2009-2010
Department
Governing Body 5.00 5.00
City Administration 25.00 25.00
General Govemment 2.60 2.60
Planning and Building 6.40 5.40
Public Safety 63.00 63.00
Parks and Recreation 12.00 12.00
Public Works 18.30 18.30
Public Utilities 24.70 24.70
Pension 0.00 0.00
157.00 156.00
6
CITY OF ATLANTIC BEACH
TOTAL REVENUES AND EXPENDITURES
BY FUND TYPE
Total 2010 Revenues
❑General Fund
® Debt Service Funds
®Special Revenue Funds
®Enterprise Funds
❑Governmental Projects
❑Trust Funds
Total 2010 Expenses
3.24%
0.23% 5.95%
0.11%
❑General Fund
®Debt Service Funds
❑Special Revenue Funds ❑Governmental Capital Projects
®Enterprise Funds oTrust Funds
7
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
JUDICIAL
BRANCH
LEGISLATIVE
BRANCH
CITY
COMMISSION
EXECUTIVE
BRANCH
CITY
ATTORNEY
CITY
CLERK
CITY
MANAGER
PLANNING & ZONING
DEPARTMENT
HUMAN RESOURCES
DEPARTMENT
FINANCE
DEPARTMENT
BUILDING
DEPARTMENT
PUBLIC SAFETY
DEPARTMENT
PARKS & RECREATION
DEPARTMENT
PUBLIC WORKS
DEPARTMENT
PUBLIC UTILITIES
DEPARTMENT
8
Assistant
City Manager
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
CITY MANAGER
CITY MANAGER
Lifeguards
(Part time)
Administrative
Assistant
ANFORMAT)ONr
Manager
Computer
Network
Technicians (2)
" denotes a organizational chart is provided for theses departments on subsequent pages
SERGEANTS
Patrol (2)
Patrol Officers
(7)
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PUBLIC SAFETY DEPARTMENT
CHIEF OF
POLICE
ADMINISTRATIVE
ASSISTANT
LIEUTENANTS
Patrol Da -Shift
Crossing Guards
(2)
LIEUTENANTS
Patrol Night -Shift
SERGEANTS
Patrol (2)
Patro Officers
(7)
ECO Supervisor
(1)
ECO
(5)
LIEUTENANTS
Support Services
SERGEANTS
Investigations (1)
Animal Control
(2)
Records Staff
(2.5)
CSU Detective
(2)
Detective
(2)
Prop. Evidence
Clerk (2)
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PARKS & RECREATION DEPARTMENT
PARKS & RECREATION
DIRECTOR
RECREATION
COORDINATOR
RECREATION LEADER
PART TIME
ADMINISTRATIVE
ASSISTANT
HUMAN RESOURCES DEPARTMENT
HUMAN RESOURCES
DIRECTOR
HUMAN RESOURCES
ASSISTANT
RECREATION LEADER
PART TIME
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
BUILDING DEPARTMENT
BUILDING CODE
ADMINISTRATOR
BUILDING
INSPECTOR
N
BUILDING PERMIT TECHNICIAN /
CLERK 11
RECEPTIONIST /
PERMITS CLERK
PLANNING & ZONING DEPARTMENT
COMMUNITY
DEVELOPMENT
DIRECTOR
PLANNER II
CODE ENFORCEMENT
OFFICER
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
FINANCE AND ADMINISTRATION
FINANCE
DIRECTOR
CUSTOMER SERVICE
SUPERVISOR
METER
READERS
(2.0)
1
CUSTOMER
SERVICES
REPRESENTATIVES
(2.0)
DEPUTY FINANCE
DIRECTOR
1
PURCHASING
AGENT
1
ACCOUNTANT
1
ACCOUNTS PAYABLE
CLERK
UTILITY BILLING
SUPERVISOR
UTILITY
SPECIALIST
CITY OF ATLANTIC BEACH
ORGANIZATIONAL. CHART
PUBLIC UTILITIES DEPARTMENT
PUBLIC UTILITIES
DIRECTOR
CONVEYANCE DIVISION
DIRECTOR
UTILITY COLLECTION /
DISTRIBUTION OPERATOR
(5)
SPECIAL PROJECTS
MANAGER
PLANTS DIVISION
DIRECTOR
CROSS CONNECTION
ADMINISTRATOR &
G.I.S. TECHNICIAN
1
WATER PLANT
SUPERINTENDENT
WASTEWATER / WATER
OPERATOR
(1)
PAINTER II
PAINTER 1
1
WASTEWATER PLANT
SUPERINTENDENT
WASTEWATER / WATER
OPERATOR
(6), (4 PT)
HEAVY EQUIPMENT
OPERATOR
(1), (1 PT)
1
UTILITY COLLECTION /
DISTRIBUTION OPERATOR
(1)
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PUBLIC WORKS DEPARTMENT
PUBLIC WORKS
DIRECTOR
ASST. PUBLIC
WORKS DIRECTOR
J ADMINISTRATIVE
ASSISTANT
DISPATCHER
CLERK
PART TIME
STREETS & MAINTENANCE
DIVISION DIRECTOR
CREW
CHIEF
J HEAVY EQUIPMENT
OPERATORS (3.0)
MECHANIC
GENL. MAINTENANCE
WORKERS
(5)
SIGN / BUILDING
MAINT. WORKER
H PARKS & BEAUTIFICATION
DIVISION CHIEF
PARK
RANGERS
(5.0)
CITY
GARDNER
PUBLIC WORKS
INSPECTOR
CITY OF ATLANTIC BEACH
TOTAL REVENUES AND EXPENDITURES
GENERAL FUND
Total 2010 General Fund Revenues
0.71%
0Taxes ■Licenses and Permits ❑Intergovernmental
❑ Interfund Transfers ❑ Fines and Forfeitures ❑Charges for Services
❑Miscellaneous ®Ad Valorem Taxes
Total 2010 General Fund Expenses
❑ City Administration
❑General Government
Public Works
❑ Planning and Development
® Public Safety
0 Parks and Recreation
16
CITY OF ATLANTIC BEACH
Office of the Property Appraiser 2009 Millages
Water
Management
District.
2.57%
Atlantic
Beach
18.97%
Florida Inland
Navigation
0.21%
17
Summary of 2009 Millages
Urban
Service School Duval Water Inland
District District Board County Management Navigation Total
Neptune Beach
Atlantic Beach
Jax Beach
Jacksonville
Town of Baldwin
3.0510 7.5820 5.4480 0.4158 0.0345 16.5313
3.1553 7.5820 5.4480 0.4158 0.0345 16.6356
3.8180 7.5820 5.4480 0.4158 0.0345 17.2983
0.0000 7.5820 9.2727 0.4158 0.0345 17.3050
2.5550 7.5820 7.0792 0.4158 0.0345 17.6665
17.8000
17.6000
17.4000
17.2000
17.0000
16.8000
16.6000
16.4000
16.2000
16.0000
15.8000
CITY OF ATLANTIC BEACH
2009 Final Millages
Neptune Beach Atlantic Beach Jax Beach Jacksonville Town of Baldwin
18
4.000
3.500
3.000
2.500
w
2.000
J_
1.500
1.000
0.500
0.000
Neptune Beach
J• Atlantic Beach
Jacksonville Beach
Ten Year Operating Millage Comparison
2000 to 2009
2000 2001 2002 2003 l _:04 1 2005 2006 2007
2.7421 2.6400 2 9000 2.9000 2.9000 2.9000 I 2.9000 2.6460
3.1721 3.0323 31721 3.0394 3.0394 l 2.9974 1 2.9974 2.9974
3.9071 3.9071 3 9071 3.9071 3.9071 1 3 9071 3.9071 3.6556
2008 2009
2.7154 3.0510 !
2.9974 3.1553 I
3.6940 3.8180
19
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
General Fund
Cash Forward
Revenues
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
5,019,719 5,140,749 5,506,925 2,579,280 (2,927,645)
Taxes 4,969,611 5,425,478 5,285,600 5,310,132 24,532
Licenses and Permits 1,036,258 780,747 832,285 896,425 64,140
Intergovernmental Revenues 1,929,511 1,826,558 1,723,673 1,852,525 128,852
Charges for Services 1,981,511 2,055,582 2,155,402 2,096,773 -58,629
Fines and Forfeitures 123,105 299,114 83,950 83,950 0
Miscellaneous 378,322 163,919 37,142 25,515 -11,627
Interfund Transfers 247,411 392,033 366,700 1,531,408 1,164,708
Total Revenues 10,665,729 10,943,431 10,484,752 11,796,728 1,311,976
Other Financing Sources
Total Resources
147,736 220,506
15,833,184 16,304,686 15,991,677 14,376,008 (1,615,669)
Expenditures
City Administration 2,191,537 2,137,170 2,636,874 2,561,421 (75,453)
Community Development 234,236 198,159 222,902 198,891 (24,011)
Building 158,669 0 0 0 0
General Govemment 978,182 1,040,242 3,004,644 470,703 (2,533,941)
Public Safety 4,428,809 4,882,020 4,889,490 4,843,497 (45,993)
Public Works 1,539,894 1,552,153 1,514,503 1,537,733 23,230
Parks and Recreation 1,161,108 988,017 1,143,984 1,039,845 (104,139)
DIVISION TOTALS 10,692,435 10,797,761 13,412,397 10,652,089 (2,760,308)
Other Financing Uses
Cash Reserves 5,140,749 5,506,925 2,579,280 3,723,919 1,144,639
Total Expenses and Cash 15,833,184 16,304,686 15,991,677 14,376,008 (1,615,669)
Resource Allocation
Personal Services 6,226,677 6,544,558 6,963,575 7,017,620 54,045
Operating Expenses 3,296,392 3,203,454 3,409,993 3,270,220 (139,773)
Capital Outlay 569,366 404,455 460,454 309,250 (151,204)
Debt Service 0
Transfers 600,000 645,294 2,578,375 55,000 (2,523,375)
Total 10,892,435 10,797,761 13,412,397 10,652,089 (2,760,308)
20
City of Atlantic Beach
Summary of Revenues
General Fund
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Taxes
Ad Valorem Tax 3,868,172 4,269,435 4,117,874 4,120,406 2,532
Utility Service Tax
Electricity 363,285 392,842 410,000 432,000 22,000
Propane, Natural Gas & Fuel Oil 22,449 28,791 30,250 30,250 0
Subtotal -Utility Service Tax 385,734 421,633 440,250 462,250 22,000
Communication Services Tax
Local Business Tax
Total Taxes
602,177 612,671 605,376 605,376 0
113,528 121,739 122,100 122,100 0
4,969,611 5,425,478 5,285,600 5,310,132 24,532
Permits, Fees, & Assessments
Building Permits 261,997 0 0 0 0
Franchise Fees
Electricity 696,477 769,237 820,000 865,000 45,000
Natural Gas 6,995 6,644 7,600 7,600 0
Subtotal -Franchise Fees 703,472 775,881 827,600 872,600 45,000
Impact Fees -Transportation 0 0 760 0 (760)
Other Permits and Fees
Plan Review & Other Fees 70,789 4,866 3,925 23,825 19,900
Total Permits, Fees, & Assessments 1,036,258 780,747 832,285 896,425 64,140
Intergovernmental Revenues
Federal Grants
Public Safety 1,470 89,175 83,843 386,084 302,241
Economic Environment (FEMA) 0 0 9,500 0 (9,500)
Subtotal -Federal Grants 1,470 89,175 93,343 386,084 292,741
State Grants
Economic Environment (FEMA) 0 0 1,178 0 (1,178)
State -Shared Revenues
State Revenue Sharing Proceeds 475,622 437,423 394,319 375,307 (19,012)
Mobile Home License Tax 8,981 11,225 9,000 9,000 0
Alcoholic Beverage License Tax 9,865 12,602 12,500 12,500 0
Local Govt Half -Cent Sales Tax 1,392,383 1,255,152 1,209,633 1,065,934 (143,699)
Motor Fuel Tax Rebate 3,948 3,679 3,700 3,700 0
Subtotal -State -Shared Revenues 1,890,799 1,720,081 1,629,152 1,466,441 (162,711)
Local Grants
Public Safety 5,000 17,302 0 0 0
Recreation 32,242 0 0 0 0
Subtotal -Local Grants 37,242 17,302 0 0 0
Total Intergovernmental Revenues 1,929,511 1,826,558 1,723,673 1,852,525 128,852
21
City of Atlantic Beach
Summary of Revenues
General Fund
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Charges for Services
Internal Service Fund Charges 1,350,761 1,394,394 1,473,677 1,409,941 (63,736)
Other Gen! Govt Charges & Fees 4,035 555 2,507 1,735 (772)
Service Charges
Public Safety 304,661 322,114 333,879 340,487 6,608
Parking Facilities 5,424 5,715 6,000 6,000 0
Other Transportation 117,104 115,284 119,000 111,000 (8,000)
Animal Control 4,934 12,965 13,500 13,500 0
Lifeguard & Beach Maintenance 174,623 179,592 184,709 189,980 5,271
Recreation & Cultural Events 9,467 7,849 9,130 9,130 0
Recreation Facilities 10,502 17,114 13,000 15,000 2,000
Total Charges for Services 1,981,511 2,055,582 2,155,402 2,096,773 (58,629)
Judgments, Fines, & Forfeits
Fines
Traffic 100,716 267,413 55,600 55,600 0
Parking 18,400 14,000 11,000 11,000 0
Dog 2,697 1,265 350 350 0
Other 1,292 16,436 17,000 17,000 0
Subtotal -Fines 123,105 299,114 83,950 83,950 0
Total Judgments, Fines & Forfeits 123,105 299,114 83,950 83,950 0
Miscellaneous Revenues
Interest 302,500 129,961 15,061 5,000 (10,061)
Disposition of Fixed Assets 9,788 18,536 10,000 10,000 0
Donations from Private Sources 7,144 2,874 1,705 515 (1,190)
Settlements & Insurance Reimburse 37,704 11,000 5,376 5,000 (376)
Other 21,186 1,548 5,000 5,000 0
Total Miscellaneous Revenues 378,322 163,919 37,142 25,515 (11,627)
Other Sources
Transfer In from Gas Tax Fund 0 0 5,000 0 (5,000)
Contribution from Water Fund 83,585 98,060 93,800 156,484 62,684
Contribution from Sewer Fund 43,226 48,000 20,100 1,129,760 1,109,660
Contribution from Sanitation Fund 120,600 245,973 247,800 245,164 (2,636)
Total Other Sources 247,411 392,033 366,700 1,531,408 1,164,708
Grand Total
10, 665, 729 10,943,431 10,484, 752 11, 796, 728 1,311,976
22
City of Atlantic Beach
Summary of Expenditures by Division
General Fund
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
City Administration
City Commission 51,557 45,478 49,119 43,302 -5,817
City Manager 230,246 301,392 538,578 547,800 9,222
City Clerk 231,715 238,914 263,838 249,646 -14,192
Finance and Administration 890,600 925,429 963,482 969,656 6,174
Information Technology 474,992 348,708 486,076 431,326 -54,750
Human Resources 184,814 192,304 192,396 209,395 16,999
Legal Counsel 127,613 84,945 143,385 110,296 -33,089
Total 2,191,537 2,137,170 2,636,874 2,561,421 -75,453
Planning and Zoning 234,236 198,159 222,902 198,891 -24,011
Building Department 158,669 0 0 0 0
General Government 978,182 1,040,242 3,004,644 470,703 -2,533,941
Police Department
Administration 689,101 667,676 548,527 591,759 43,232
Patrol 2,030,655 2,221,692 2,288,197 2,186,163 -102,034
Crime Suppression Unit 90,198 152,518 177,352 192,849 15,497
Detective 120,303 258,947 313,359 277,872 -35,487
Dispatch 293,875 322,960 302,905 320,905 18,000
Animal Control 82,033 91,670 85,489 88,402 2,913
School Crossing Guards 8,284 8,038 9,964 9,834 -130
Total 3,314,449 3,723,501 3,725,793 3,667,783 -58,010
Fire
Fire Control / Rescue 869,391 894,868 909,528 937,525 27,997
Lifeguards 181,167 202,685 187,225 170,034 -17,191
Total 1,050,558 1,097,553 1,096,753 1,107,559 10,806
Code Enforcement
63,802 60,966 66,944 68,154 1,210
Public Works
Administration 442,219 439,500 473,957 475,882 1,925
Fleet Maintenance 259,079 253,582 246,758 256,453 9,695
Streets and Road Maintenance 838,596 859,071 793,788 805,398 11,610
1,539,894 1,552,153 1,514,503 1,537,733 23,230
Parks and Recreation
Administration and Activities 397,378 381,548 428,656 387,039 -41,617
Maintenance and Beautification 763,730 606,469 715,328 652,806 -62,461
Total 1,161,108 988,017 1,143,984 1,039,845 -104,078
Grand Total 10,692,435 10,797,761 13,412,397 10,652,089 -2,760,247
23
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Special Revenue Funds
Cash Forward
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
1,606,902 2,012,159 1,684,996 986,933 (698,063)
Revenues
Community Dev. Block Grant 107,389 30,125 201,720 116,296 (85,424)
Convention Dev. Tax Fund 80,521 46,406 70,500 80,500 10,000
Better Jax Half Cent Sales Tax 788,987 710,144 632,188 612,334 (19,854)
Local Option Gas Tax Fund 556,133 480,774 465,500 455,764 (9,736)
Police Grant Funds 120,364 6,293 0 0 0
Police Special Revenue Funds 56,459 187,679 33,036 25,750 (7,286)
Tree Protection Fund 0 21,470 4,914 0 (4,914)
Total Revenues 1,709,853 1,482,891 1,407,858 1,290,644 (117,214)
Other Financing Sources 44,122 287,444 0 0 0
Total Resources 3,360,877 3,782,494 3,092,854 2,277,577 (815,277)
Expenditures
Community Dev. Block Grant 107,389 30,125 201,720 116,296 (85,424)
Convention Dev. Tax Fund 35,000 40,000 277,304 100,000 (177,304)
Better Jax Half Cent Sales Tax 517,350 1,360,702 690,807 1,065,000 374,193
Local Option Gas Tax Fund 511,978 593,035 617,114 516,500 (100,614)
Police Grant Funds 120,364 6,293 0 0 0
Police Special Revenue Funds 25,788 51,705 64,760 50,000 (14,760)
Tree Protection Fund 11,200 0 21,275 14,822 (6,453)
DIVISION TOTALS 1,329,069 2,081,860 1,872,980 1,862,618 (10,362)
Other Financing Uses 19,649 15,638 232,941 0 (232,941)
Cash Reserves 2,012,159 1,684,996 986,933 414,959 (571,974)
Total Expenses and Cash 3,360,877 3,782,494 3,092,854 2,277,577 (815,277)
Resource Allocation
Personal Services 91,670 0 0 0 0
Operating Expenses 331,481 333,098 437,937 86,386 (351,551)
Capital Outlay 410,270 302,196 593,043 284,732 (308,311)
Debt Service
Transfers 495,648 1,446,566 842,000 1,491,500 649,500
Total 1,329,069 2,081,860 1,872,980 1,862,618 (10,362)
24
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Enterprise Funds
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Cash Forward 7,360,811 6,985,412 6,587,762 4,712,673 (1,875,089)
Revenues
Water Utility 2,801,864 2,719,388 2,853,764 3,838,256 984,492
Sewer Utility 3,701,160 4,019,414 5,355,436 9,646,642 4,291,206
Sanitation 1,464,137 1,922,879 1,822,000 1,822,000 0
Storm Water Utility 1,518,615 2,886,639 2,365,600 933,000 (1,432,600)
Building Code Enforcement 0 395,727 207,500 308,050 100,550
Total Revenues 9,485,776 11,944,047 12,604,300 16,547,948 3,943,648
Other Financing Sources 288,620 141,547 567,576 0 (567,576)
Total Resources 17,135,207 19,071,006 19,759,638 21,260,621 1,500,983
Expenditures
Water Utility 2,375,430 2,327,887 2,496,452 3,439,206 942,754
Sewer Utility 4,277,901 5,169,493 6,002,183 9,307,654 3,305,471
Sanitation 1,567,957 1,902,477 1,798,410 1,792,751 (5,659)
Storm Water Utility 1,920,140 2,255,226 4,454,266 888,764 (3,565,502)
Building Code Enforcement 0 260,585 295,654 294,355 (1,299)
DIVISION TOTALS 10,141,428 11,915,668 15,046,965 15,722,729 675,764
Other Financing Uses 8,367 567,576 0 0 0
Cash Reserves 6,985,412 6,587,762 4,712,673 5,537,892 825,219
Total Expenses and Cash 17,135,207 19,071,006 19,759,638 21,260,621 1,500,983
Resource Allocation
Personal Services 1,922,160 2,200,295 2,267,098 2,306,674 39,576
Operating Expenses 4,742,482 5,511,857 5,338,175 5,124,887 (213,288)
Capital Outlay 1,626,304 2,199,534 5,470,740 5,075,825 (394,915)
Debt Service 1,603,071 1,611,949 1,609,252 1,683,935 74,683
Transfers 247,411 392,033 361,700 1,531,408 1,169,708
Total 10,141,428 11,915,668 15,046,965 15,722,729 675,764
25
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Trust and Agency Funds
Cash Forward
Revenues
General Employee Pension
Police Employee Pension
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
12, 894, 701 15, 466,346 13,960,031 15,101, 660 1,141, 629
1,808,323 (452,037) 1,334,428 1,449,292 114,864
1,172,645 (304,960) 827,280 910,823 83,543
Total Revenues 2,980,968 (756,997) 2,161,708 2,360,115 198,407
Other Financing Sources 472,197 138,521 0 0 0
Total Resources 16,347,866 14,847,870 16,121,739 17,461,775 1,340,036
Expenditures
General Employee Pension 447,904 447,798 507,009 513,359 6,350
Police Employee Pension 433,616 440,041 513,070 519,506 6,436
DIVISION TOTALS 881,520 887,839 1,020,079 1,032,865 12,786
Other Financing Uses 0 0 0 0 0
Cash Reserves 15,466,346 13,960,031 15,101,660 16,428,910 1,327,250
Total Expenses and Cash 16,347,866 14,847,870 16,121,739 17,461,775 1,340,036
Resource Allocation
Personal Services 845,657 861,255 950,233 950,233 0
Operating Expenses 35,863 26,584 69,846 82,632 12,786
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
0
Total 881,520 887,839 1,020,079 1,032,865 12,786
26
27
Governing Body
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Revenues:
General Fund Resources 51,557 45,478 49,119 43,302 (5,817)
Total Revenues
51,557 45,478 49,119 43,302 (5,817)
Expenses:
City Commission 51,557 45,478 49,119 43,302 (5,817)
Total Expenses 51,557 45,478 49,119 43,302 (5,817)
Resource Allocation:
Personal Services 41,487 37,275 38,659 34,872 (3,787)
Operating Expenses 10,070 8,203 10,460 8,430 (2,030)
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resource Allocation:
51,557 45,478 49,119 43,302 (5,817)
Summary of Authorized Positions
2008-2009 2009-2010
City Commission
Mayor 1 1
City Commissioner 4 4
5 5
Appointed Boards
Code Enforcement Board
Community Development Board
Tree Conservation Board
Pension Board of Trustees
28
City Commission
Purpose:
The City Commission is the legislative and policy making body of the City. The City
Commission is comprised of an elected Mayor/Commissioner, who serves two-year
terms, and four City Commissioners who serve four-year terms. The City Commission is
responsible for appointing the City Manager, City Clerk and City Attorney; adopting an
operating budget for the City; establishing boards and committees as necessary and
appointing the members thereof; passing ordinances and laws for the preservation of the
public peace and order; and adopting zoning standards for the City.
Mission Statement:
It is the intention of the City Commission to ensure that the City maintains and improves
the residential quality of life now enjoyed by residents.
Issues, Trends and Highlights:
• In order to ensure that the mission of the City is carried out, the City Commission holds
annual, strategic planning sessions and solicits input from City Boards, City Staff, and
citizens for Commission consideration.
• During budget workshops, the City Commission agreed to cut the salary of the Mayor
and Commissioners by ten percent to help balance the budget.
29
Governing Body
City Commission
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 38,292 34,462 35,840 32,258 (3,582)
Overtime
Special Pay
Sub -Total 38,292 34,462 35,840 32,258 (3,582)
Benefits
FICA 2,929 2,636 2,640 2,468 (172)
Pension
Health and Life Insurance
Worker and Unemploy Comp 266 177 179 147 (32)
Sub -Total 3,195 2,813 2,819 2,614 (205)
Total Wages and Benefits 41,487 37,275 38,659 34,872 (3,787)
OPERATING EXPENSES
Professional Services 50 30 30 0
Contract Services
Local Travel 116 305 430 300 (130)
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing 3,045 1,798 3,000 3,000 0
Advertising and Promotions
Other Current Charges 489 62 200 200 0
Office Supplies
Operating Supplies 500 500 0
Books, Training, Memberships 6,370 6,038 6,300 4,400 (1,900)
Internal Service Charges
Total Operating Expenses 10,070 8,203 10,460 8,430 (2,030)
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 51,557 45,478 49,119 43,302 (5,817)
30
31
City Administration
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Revenues:
General Fund Resources 2,139,980 2,091,692 2,587,755 2,518,119 (69,636)
Transfers 0 0 0 0 0
Total Revenues 2,139,980 2,091,692 2,587,755 2,518,119 (69,636)
Expenses:
City Clerk 231,715 238,914 263,838 249,646 (14,192)
City Manager 230,246 301,392 538,578 547,800 9,222
Finance and Accounting 890,600 925,429 963,482 969,656 6,174
Information Technology 474,992 348,708 486,076 431,326 (54,750)
Human Resources 184,814 192,304 192,396 209,395 16,999
Legal Counsel 127,613 84,945 143,385 110,296 (33,089)
Total Expenses 2,139,980 2,091,692 2,587,755 2,518,119 (69,636)
Resource Allocation:
Personal Services 1,469,092 1,580,918 1,891,656 1,923,160 31,504
Operating Expenses 501,935 441,149 539,045 505,809 (33,236)
Capital Outlay 168,953 69,625 157,054 89,150 (67,904)
Transfers 0 0 0 0 0
Total Resource Allocation: 2,139,980 2,091,692 2,587,755 2,518,119 (69,636)
Summary of Authorized Positions
2008-2009 2009-2010
City Clerk
City Clerk 1 1
Secretary / Records Clerk 1 1
Secretary 1 1
3 3
City Manager
City Manager 1 1
Assistant City Manager 1 1
Community Redevelopment Cooridinator 1 1
Administrative Assistant 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
12 12
Information Technology
Computer Network Manager 1 1
Computer Network and PC/Server Technician 2 2
3 3
Human Resources
Human Resources Director 1 1
Human Resources Assistant 1 1
2 2
Legal Counsel
City Attorney 1 1
Total 25 25
32
City Clerk
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
• Member of the Board Member Review Committee
• Custodian of official City records in accordance with State guidelines
• Processing and issuing local business tax receipts
• Conducting municipal elections
• Website Administrator
• Notarizing City documents
• Preparing, maintaining, certifying and recording city liens with the County Clerk of the Courts
• Administering oaths
• Preparing agendas and minutes for City Commission meetings, Board Member Review
Committee meetings and Code Enforcement Board meetings
• Custodian of the City Seal
Key Objective:
• Continue document imaging (in-house only, versus sending to an outside vendor)
• Reduce the volume of obsolete records by purging/destroying documents that have met State
retention requirements
• Continue to upgrade and improve records filing, retrieval and research capabilities
Issues, Trends and Highlights:
In the 2007 election, two referendums were voted on and passed, which resulted in changes to the City's
election process in regards to the calendar/schedule and district representation. The City Clerk has been
transitioning into the new election process and will hold the City's first district election in Fall 2009.
In Fall 2009, the City Clerk will conduct City elections, a Primary Election and, if required, a General
(Run-off) Election. The majority of expenditures for election activity are reflected in increased contract
service expense.
Staff expects a referendum to be on a future ballot which will propose additional changes to the election
process. The referendum will require research and coordination from the City Clerk.
Workload data:
Activity
FY 08-09 (Est)
FY 07-08
FY 06-07
Meetings attended (evening)
45
47
53
Lien Letters prepared
204
252
275
Business Tax Receipts issued (new)
156
144
152
Business Tax Receipts renewed
820
834
870
Business Tax Receipts transferred
30
37
42
33
City Administration
City Clerk
Actual Actual Estimate Budget Increase
PERSONAL SERVCES 2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Wages
Salaries and Wages 115,007 126,818 135,950 135,949 (1)
Overtime 2,200 1,844 1,200 200 (1,000)
Special Pay 7,745 5,469 1,300 2,884 1,584
Sub -Total 124,952 134,131 138,450 139,033 583
Benefits
FICA 9,347 9,688 10,603 10,636 33
Pension 16,037 15,822 17,877 20,675 2,798
Health and Life Insurance 13,988 16,386 23,567 24,526 959
Worker and Unemploy Comp 682 623 969 601 (368)
Sub -Total 40,054 42,519 53,016 56,438 3,422
Total Wages and Benefits 165,006 176,650 191,466 195,471 4,005
OPERATING EXPENSES
Professional Services 172
Contract Services 5,337 11,384 1,500 12,200 10,700
Local Travel 365 309 300 300 0
Communications 1,532 1,534 1,500 1,600 100
Postage 410 323 500 500 0
Utilities
Rentals and Leases 500 600 600
Insurance
Repairs and Maintenance 5,541 1,680 3,000 3,000 0
Printing and Publishing 24,087 36,004 40,000 30,000 (10,000)
Advertising and Promotions
Other Current Charges 65 97 200 200 0
Office Supplies 987 950 1,600 1,600 0
Operating Supplies 3,436 4,982 3,000 775 (2,225)
Books, Training, Memberships 3,539 3,488 3,820 3,400 (420)
Internal Service Charges
Total Operating Expenses 45,471 61,251 55,420 54,175 (1,245)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
21,238
Total Capital Outlay 21,238
DEBT SERVICE
Principal
Interest
Other
1,013 16,952 (16,952)
1,013 16,952 0 (16,962)
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 231,715 238,914 263,838 249,646 (14,1921
34
City Manager
Purpose:
To administer and enforce the enactments of the City Commission, to assist the
Commission in making policy and program decisions, and to otherwise administer the
affairs of the City.
Key Objectives:
• Prepare a long-range financial plan
• To assist the Commission annually to establish a Strategic Plan and then to supervise the
accomplishment of established priorities
• Continuously examine and monitor city departments to ensure that the City is operating
in an effective and productive manner
• Provide the Commission with adequate, pertinent and clear information to allow them to
make prudent decisions
• Ensure that the handling of citizen complaints is done in an efficient, timely and
professional manner
• Communicate with citizens and the press to maintain an open and responsive atmosphere
necessary in a democratic government
• Carry out the goals, objectives and policies established by the City Commission
Issues, Trends and Highlights:
• The salary and benefits for the Mayport Redevelopment Director and Assistant City
Manager were added to this department beginning FY 2009.
35
City Administration
City Manager
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 161,609 205,556 363,000 362,814 (186)
Overtime 63 300 0 (300)
Special Pay 13,670 16,837 40,000 46,767 6,767
Sub -Total 175,279 222,456 403,300 409,682 6,282
Benefits
FICA 11,172 14,569 31,200 31,333 133
Pension 16,570 17,325 41,008 45,039 4,031
Health and Life Insurance 12,964 17,352 33,630 33,723 93
Worker and Unemploy Comp 977 2,356 7,040 4,223 (2,817)
Sub -Total 41,683 51,602 112,878 114,318 1,440
Total Wages and Benefits 216,962 274,058 516,178 623,900 7,722
OPERATING EXPENSES
Professional Services 30 200 200 0
Contract Services 35
Local Travel 78 1,100 1,100 0
Communications 2,062 2,710 2,800 4,300 1,500
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 200 200
Printing and Publishing 208 82 200 200 0
Advertising and Promotions
Other Current Charges 596 555 500 600 100
Office Supplies 91 347 500 500 0
Operating Supplies 1,159 3,651 5,700 5,700 0
Books, Training, Memberships 9,133 6,915 11,400 11,100 (300)
Internal Service Charges
Total Operating Expenses 13,284 14,368 22,400 23,900 1,500
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
11,771
1,195
Total Capital Outlay 0 12,966 0 0 0
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
0 0 0 0 0
Total Transfers 0 0 0 0 0
DIVISION TOTALS 230,246 301,392 538,578 547,800 9,222
36
Finance and Administration
Purpose:
This department is responsible for the administration of all financial affairs of the City,
including: investments, budget preparation, annual financial report generation, payroll tax
reporting, regulatory and management reporting, grant and pension financial reporting,
utility billing, purchasing, and vendor payables.
Key Objectives:
• To continue to provide citizens and management with unqualified audit opinions annually
• To prepare and monitor the annual operating budget and long term financial plan
• To provide customers of the utility system with excellent customer service
• To provide timely and efficient procurement support for all departments
• To assist management with financial and performance analysis to aid in decision making
Issues, Trends and Highlights:
• Received unqualified audit opinion for FY 2008, with no management comments.
• Transferred document retention responsibility from the City Clerk's department to
individual departments in FY 2009. The Finance Department is scanning: Utility Service
Applications, fixed asset documents, grant documentation and other Finance Department
generated documents into an electronic documentation system.
• Installed the AVR system in the meter reader's vehicles for better management control of
vehicle and fuel usage.
• Worked with financial advisor to determine financing options for various City projects
and provided financial information to assist with State Revolving Loan application.
• Coordinated City of Jacksonville audit of lifeguard and beach clean-up expenditures.
• Performed reviews of and made recommendations for improved internal controls over
Recreation and Building Department fee collections.
Workload Data
Measurement
FY -08
FY -07
FY -06
FY -05
Utility Bills Generated
95,866
95,439
97,028
94,716
Delinquent Notices Generated
23,091
20,132
23,286
21,756
Accounts Payable Checks Processed
5,704
5,720
5,689
5,827
Purchase Orders Processed
2,935
2,773
2,188
2,717
Grants Financially Administered
8
14
6
6
37
City Administration
Finance and Administration Department
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 504,292 531,377 564,967 565,115 148
Overtime 5,491 5,146 4,125 3,500 (625)
Special Pay 35,354 22,923 18,000 18,520 520
Sub -Total 545,137 559,446 587,092 587,136 43
Benefits
FICA 40,647 40,270 44,913 44,916 3
Pension 64,991 64,092 71,428 80,346 8,918
Health and Life Insurance 54,024 63,736 64,230 64,497 267
Worker and Unemploy Comp 5,944 5,063 5,550 4,871 (679)
Sub -Total 165,606 173,161 186,121 194,629 8,508
Total Wages and Benefits 710,743 732,607 773,213 781,765 8,552
OPERATING EXPENSES
Professional Services 47,225 43,060 51,560 53,060 1,500
Contract Services 733 186 200 200 0
Local Travel 96 90 75 125 50
Communications 6,491 6,452 6,000 6,000 0
Postage 35,717 38,025 40,050 41,550 1,500
Utilities
Rentals and Leases 436 405 1,500 1,500 0
Insurance
Repairs and Maintenance 36,862 36,560 38,323 38,341 18
Printing and Publishing 24,295 23,529 25,150 25,000 (150)
Advertising and Promotions
Other Current Charges 29 0
Office Supplies 7,836 6,019 6,800 6,800 0
Operating Supplies 12,662 16,453 13,661 9,365 (4,296)
Books, Training, Memberships 7,475 10,042 6,950 5,950 (1,000)
Internal Service Charges
Total Operating Expenses 179,857 180,821 190,269 187,891 (2,378)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
12,001
Total Capital Outlay 0 12,001 0 0 0
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 890,600 925,429 963,482 989,656 6,174
38
Information Technology
Purpose:
The Information Technology Division relies on its own internal staff, plus the
assistance of external partners, to provide all computer-related services for the City.
These services include: administration of the City's application, data base, email, web,
and file servers; design and maintenance of the local and wide area networks
(LANs/WANs) that connect the City offices and plants; support of all workstations,
laptops, printers, copiers, and telephone systems, and the evaluation and acquisition of all
IT assets used throughout the City.
Key Objectives:
• For FY 2010, upgrade the physical access security application
• Install new network connections to the community centers
• Complete upgrade to the City's data network
• Upgrade the Public Safety file server to enable video file storage
• Test the IT Disaster Recover Plan at an offsite location
Issues, Trends and Highlights:
• In FY 2009, redesigned the City's website — www.coab.us;
• Upgraded the City's backbone network;
• Replaced the file backup server;
• Upgraded the City email server and software;
• Implemented an Automatic Vehicle Locator system pilot program for City
vehicles in FY 2009 (full roll-out of program budgeted and all expenditures
moved to user departments in FY 2010, resulting in a $9,000 decrease in the
Information Technology budget);
• Upgraded to Microsoft Office 2007; and,
• Installed wide format scanning capability in the Building Department.
• In the FY 2010 budget, capital outlay and outside contract service expenses
have been reduced approximately $50,000. Diagnostics and computer repairs
will be handled by in-house staff, if not under contract, and future computer
upgrades will be deferred.
39
City Administration
Information Technology
PERSONAL SERVCES
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Wages
Salaries and Wages 150,674 162,816 169,589 169,894 305
Overtime 2,057 3,223 1,275 500 (775)
Special Pay 5,957 4,842 1,000 1,325 325
Sub -Total 158,688 170,881 171,864 171,719 (145)
Benefits
FICA 11,729 12,366 13,148 13,137 (11)
Pension 20,048 19,923 22,491 25,837 3,346
Health and Life insurance 18,472 18,757 18,220 20,582 2,362
Worker and Unemploy Comp 906 789 860 752 (108)
Sub -Total 51,155 51,836 54,719 60,307 5,588
Total Wages and Benefits
OPERATING EXPENSES
209,843 222,716 226,583 232,026
5,443
Professional Services
Contract Services 15,283 7,565 18,600 10,000 (8,600)
Local Travel 87 94 200 200 0
Communications 8,899 8,207 11,000 9,600 (1,400)
Postage 39 222 250 250 0
Utilities
Rentals and Leases 9,000 (9,000)
Insurance
Repairs and Maintenance 40,645 35,299 57,775 65,000 7,225
Printing and Publishing 447 0
Advertising and Promotions
Other Current Charges
Office Supplies 747 71 500 500 0
Operating Supplies 36,643 19,134 17,566 20,250 2,684
Books, Training, Memberships 15,091 11,308 4,500 4,350 (150)
Total Operating Expenses 117,434 82,347 119,391 110,150 (9,241)
CAPITAL OUTLAY
Land
Buildings 4,065
Infrastructure Improvements
Vehicles
Equipment 143,650 43,645 140,102 89,150 (50,952)
Total Capital Outlay 147,715 43,645 140,102 89,150 (50,952)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund
Total Transfers 0 0 0 0 0
DIVISION TOTALS 474,992 348,708 486,076 431,326 (54,750)
40
Human Resources
Purpose:
The Human Resource Department is responsible for supporting all Human Resource functions
plus: payroll (employee and retiree), risk management, employee benefit programs (health, life,
dental, vision, and pre-tax 457/401 investments), workers' compensation insurance and claims,
employer insurance and claims (property, liability, automobile, etc.), negotiation of and
administration of three union contracts (Local 630 "Blue Collar", Local 630 "White Collar" and
Police unions), and processing employee retirements.
Key Objectives:
• Recruit and hire the best possible applicants for employment.
• Complete contract negotiations with the City's three unions.
• Maintain the City's Personnel Policy and Procedures Manual.
• Maintain the City's Employee and Retiree payroll systems.
• Continue Supervisory training.
• Continue programs to promote employee wellness.
Issues, Trends and Highlights:
• Completed Blue Collar and White Collar Union contracts.
• Completed first Police Union contract with Coastal Florida Police Benevolent
Association (PBA) for period of May 2008 through September 2009.
• Based upon a projected +25.5% rate increase, completed market survey of health
insurance companies and, effective October 1, 2009, will be changing health insurance to
CIGNA. Health insurance benefits were restructured with no increase to the City budget.
• Completed the 7th Annual Employee Picnic and Recognition in November 2008.
• Changed several pay policies to include pay for holidays and the method of paying
overtime from "hours paid" to "hours worked". Changed police officer average work
period from 80 to 84 hours.
• Changed percentage of health insurance paid by the City from 100% to 95% of Employee
Only coverage and from 50% of the difference to 45% of the difference.
• Included in the FY 2010 budget is $9,000 for a triennial actuarial valuation of post -
employment benefits other than pension and approximately $6,000 for supervisory and
department training. Department personnel did not attend and no formal City -sponsored
training was conducted in FY 2009.
41
City Administration
Human Resources
PERSONAL SERVCES
Wages
Salaries and Wages 115,549 121,003 127,851 127,130 (721)
Overtime 0 0 0
Special Pay 6,345 6,914 5,177 9,327 4,150
Sub -Total 121,894 127,917 133,028 136,457 3,429
Benefits
FICA 9,155 9,660 10,483 10,439 (44)
Pension 15,362 15,208 16,956 19,333 2,377
Health and Life insurance 9,008 9,555 9,804 9,912 108
Worker and Unemploy Comp 677 591 645 561 (84)
Sub -Total 34,202 35,014 37,888 40,246 2,358
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Total Wages and Benefits 156,096 162,931 170,916 176,702 5,786
OPERATING EXPENSES
Professional Services 3,583 8,000 9,000 9,000
Contract Services 9,297 8,857 8,450 8,450 0
Local Travel
Communications 819 828 900 900 0
Postage 77 22 100 100
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 4,540 4,675 4,815 5,008 193
Printing and Publishing 397 114 150 150 0
Advertising and Promotions
Other Current Charges 15 26 300 0 (300)
Office Supplies 1,092 1,411 1,265 1,200
(65)
Operating Supplies 1,885 1,566 4,000 450
(3,550)
Books, Training, Memberships 7,013 3,874 1,600 7,435 5,835
Total Operating Expenses
28,718 29,373 21,480 32,693 11,213
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 General Fund
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 184,814 192,304 192,396 209,395 16,999
42
Legal Counsel
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 continue to be provided by outside contractors. Legal counsel for pension
issues is included in the Pension program.
• In FY 2009, budgeted legal expenses were increased, anticipating additional legal
services related to the removal of abandoned gas tanks from the City's right-of-ways in
various locations.
43
City Administration
Legal Counsel
PERSONAL SERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Sub -Total 0 0 0 0 0
Benefits
FICA
Pension
Health and Life Insurance 10,442 11,956 13,300 13,296 (4)
Worker and Unemploy Comp
Sub -Total 10,442 11,956 13,300 13,296 (4)
Total Wages and Benefits 10,442 11,956 13,300 13,296 (4)
OPERATING EXPENSES
Professional Services 116,489 72,989 129,100 97,000 (32,100)
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 682 985 (985)
Internal Service Charges
Total Operating Expenses 117,171
CAPITAL OUTLAY
72,989 130,085 97,000 (33,085)
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 127,613 84,945 143,385 110296 (33,089)
44
45
General Government
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Revenues:
General Fund Resources 978,182 1,040,242 3,004,644 470,703 (2,533,941)
Convention Development 80,521 46,406 70,500 80,500 10,000
Half Cent Sales Tax 788,987 710,144 632,188 612,334 (19,854)
Debt Service 73,759 69,723 68,600 69,000 400
Capital Project Fund 0 332,938 332,000 1,002,000 670,000
Total Revenues 1,921,449 2,199,453 4,107,932 2,234,537 (1,873,395)
Expenses:
General Government 978,182 1,040,242 3,004,644 470,703 (2,533,941)
Convention Development 35,000 40,000 277,304 100,000 (177,304)
Half Cent Sales Tax 517,350 1,360,702 690,807 1,065,000 374,193
Debt Service 72,482 70,965 71,355 71,560 205
Capital Project Fund 0 0 35,000 415,000 380,000
Total Expenses 1,603,014 2,511,909 4,079,110 2,122,263 (1,956,847)
Resource Allocation:
Personal Services 94,885 96,662 141,259 143,627 2,368
Operating Expenses 318,297 338,286 325,010 287,076 (37,934)
Capital Outlay 280,350 230,702 375,611 565,000 189,389
Debt Service 72,482 70,965 71,355 71,560 205
Transfers 837,000 1,775,294 3,165,875 1,055,000 (2,110,875)
Total Resource Allocation: 1,603,014 2,511,909 4,079,110 2,122,263 (1,956,847)
Summary of Authorized Positions
General Govemment
Building Official
Building Permits Technician / Clerk II
Receptionist / Permits Cterk
Painter II
Painter I
2008-2009 2009-2010
0.20 0.20
0.20 0.20
0.20 0.20
1.00 1.00
1.00 1.00
2.60 2.60
46
General Government
Purpose:
This program is responsible for the non -departmental expenses of operating City Hall.
These include the building maintenance expenses of the City Hall complex, such as
carpentry, painting, plumbing, heating and air conditioning, and window cleaning.
Expenditures that are not attributable to any one distinct area, such as liability insurance,
and transfers from the General Fund to other programs to supplement operations are also
accounted for in this program area.
Issues, Trends and Highlights:
• A $5,000 contribution to support the beaches trolley was made in FY 2009.
• A $1,424,100 transfer from the General Fund unrestricted reserve balance to the Storm
Water Utility fund, to supplement funding for the Royal Palms drainage project, was also
made in FY 2009.
• A $1,900,000 transfer from the General Fund unrestricted reserve balance to the Water
and Sewer Utilities fund was approved through budget ordinance in FY 2009 to take
advantage of lower construction costs and temporarily fund a well and design work
related to TMDL requirements. When a more favorable borrowing environment occurs,
the City plans to secure external financing and transfer the money back to the Utilities
fund. Permit delays will require that these two projects be pushed back somewhat and
may affect the transfers and financing plans for FY 2010.
• Beginning in FY 2009, twenty percent (20%) of the receptionist function's salary and
benefits was funded from this division.
• For FY 2010, the City will transfer $55,000 to the Building Code Enforcement fund to
cover program expenses. Reduced construction activity resulting from a downturn in the
economy contributed to the need for this subsidy.
47
General Fund
General Government
PERSONAL SERVCES
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Wages
Salaries and Wages 64,123 67,744 99,970 100,472 502
Overtime 0 346 15 15 0
Special Pay 1,609 34 1,332 365 (967)
Sub -Total 65,732 68,124 101,317 100,852 (465)
Benefits
FICA 4,845 4,945 7,046 7,715 669
Pension 8,106 8,482 13,100 15,280 2,180
Health and Life Insurance 11,784 12,229 17,163 16,492 (671)
Worker and Unemploy Comp 4,418 2,882 2,633 3,288 655
Sub -Total 29,153 28 538 39,942 42,774 2,832
Total Wages and Benefits 94,885 96,662 141,259 143,627 2,368
OPERATING EXPENSES
Professional Services 0 10,150 0 0 0
Contract Services 15,762 19,771 18,700 19,200 500
Local Travel
Communications 3,331 3,547 3,680 3,780 100
Postage 9,188 7,628 10,200 10,700 500
Utilities 21,112 22,910 25,400 26,600 1,200
Rentals and Leases 3,012 3,012 3,200 3,500 300
Insurance 152,764 150,767 150,000 146,996 (3,004)
Repairs and Maintenance 41,176 47,911 43,130 42,600 (530)
Printing and Publishing 3,490 1,279 2,000 2,000 0
Other Current Charges 7,971 18,139 6,500 1,500 (5,000)
Office Supplies 2,609 2,748 2,700 2,700 0
Operating Supplies 12,882 10,424 14,500 12,500 (2,000)
Books, Training, Memberships 0 0 0 0
Aid to other Gov Agency 10,000 0 5,000 0 (5,000)
Total Operating Expenses 283,297 298,286 285,010 272,076 (12,934)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
0
0 0 0 0
Total Capital Outlay 0 0 0 0 0
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To Debt Service
To Storm Water Utility 600,000 460,675 1,424,100 0 (1,424,100)
To Sewer Utility Fund 1,154,275 0 (1,154,275)
To Pension Funds
To Internal Service Funds
To Other Misc. 0 184,619 0 55,000 55,000
Total Transfers 600,000 645,294 2,578,375 55,000 (2,523,375)
DIVISION TOTALS 978,182 1,040,242 3,004,644 470,703 (2,533,941)
48
Convention Development Tax Fund
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.
In addition to the uses described above, the City of Atlantic Beach, through Resolution
91-5, has authorized these funds to be used to acquire and develop municipal parks,
lifeguard stations, and/ or athletic fields. Contributions to promote tourism in the beaches
communities is also an approved use of these funds.
Issues, Trends and Highlights:
• With a significant donation from a private source, the City was able to successfully
acquire the Buckman Trust property for preservation purposes in FY 2009. The City's
capital outlay for this property was $191,000. A budget of $85,000 is included in the FY
2010 budget for development of the Buckman Trust property.
• Acquisition and installation of the public art "In Search of Atlantis" statue located on
Seminole Road in Frazier Park was completed in FY 2009. This project was partially
funded with Convention Development Tax funds.
• In FY 2009, the City contributed the fifth and final installment of $25,000 to the Beaches
Historical Museum project.
• The City will continue to contribute $15,000 to the Chamber of Commerce to promote
tourism through their web site in FY 2010.
49
Convention Development Tax Fund
Combined Summary of Revenues and Expenditures
Cash Forward
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
184,732 237,915 228,683 21,879 (206,804)
Revenues
Convention Development Tax 70,032 41,896 70,000 80,000 10,000
Interest Eamings 9,789 4,510 500 500 0
Donations and Contributions 700
Transfer - In from Fund 131
Total Revenues 80,521 46,406 70,500 80,500 10,000
Other Financing Sources 7,662
Total Resources 272,915 284,321 299,183 102,379 (196,804)
Expenditures
Promotions 10,000 15,000 15,000 15,000 0
Beaches Museum Installment 25,000 25,000 25,000 (25,000)
Buckman Trust Property 191,000 85,000 (106,000)
Public Art 46,304 (46,304)
DIVISION TOTALS 35,000 40,000 277,304 100,000 (177,304)
Other Financing Uses 15,638
Ending Cash 237,915 228,683 21,879 2,379 (19,500)
Total Expenses and Cash 272,915 284,321 299,183 102,379 (196,804)
Resource Allocation
Operating Expenses 35,000 40,000 40,000 15,000 (25,000)
Capital Outlay 0 0 237,304 85,000 (152,304)
Transfers 0
Total 35,000 40,000 277,304 100,000 (177,304)
50
Half Cent Discretionary Sales Tax Fund
Purpose:
This fund provides for the collection and spending of the 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, parks or land acquisition.
Issues, Trends and Highlights:
• The Mayport Road medians construction project was completed in FY 2009. Final cost
for the City's portion of this project was $75,000 in FY 2009, for a total project -to -date
outlay of $424,000.
Approximately $20,000 of discretionary sale tax monies were used in FY 2009 for public
art. Combined sales tax and convention development tax funds of $62,000 were used by
the City to acquire the "In Search of Atlantis" statue.
• Preliminary design for the new public safety building is almost complete. A total of
$660,000 was transferred to the Governmental Capital Project Fund in FY 2008 and FY
2009 from the Discretionary Sales Tax fund for preliminary and final design. An
additional $1,000,000 transfer is budgeted in FY 2010 for building construction.
Beginning in FY 2011, the Half Cent Discretionary Sales Tax revenue is proposed to be
the source for debt service payments on $2,700,000 to complete construction of the
building.
• Replacement of the Donner Community Center roof is budgeted for $50,000 in FY 2010.
• Discretionary sales tax revenues are also the source for new pavement management
software that is GIS compatible.
51
Half Cent Discretionary Sales Tax Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Restricted 1,126,899 1,414,879 997,262 705,702 (291,560)
Restricted/Designated
Cash Forward 1,126,899 1,414,879 997,262 705,702 (291,560)
Revenues
Half Cent Sales Tax 723,303 685,927 630,188 610,334 (19,854)
Interest Eamings 65,684 24,217 2,000 2,000 0
Other
Total Revenues 788,987 710,144 632,188 612,334 119,854)
Other Financing Sources 16,343 232,941
Total Resources 1,932,229 2,357,964 1,629,450 1,318,036 (311,414)
Expenditures
Operating Expenses
AB Elementry Improvements
Capital Outlay
Public Art 27,733 28,307 (28,307)
Communications Center Renovation 0
Pavement Management Software 15,000 15,000
Bike Paths on Seminole to Plaza 76,804
Ped Paths - Orchard, W. Plaza 72,984
Roof at Donner Community Center 50,000 50,000
Mayport Road Medians 243,572 75,000 (75,000)
Security Systems; Parks and Utilities
Welcome Sign / Landscaping
Public Safety Building Renovation 27,409 (40,603)
Fivepoints intersection improvements 8,164
Russell Park Ball Field Lights 17,500
Howell Park Bridges
Sidewalks in Marsh Oaks area 77,489
Sidewalks on Francis, Royal and Sailfish
Transfers
To Storm Water Utility Fund 237,000 800,000 257,500 (257,500)
To Capital Project Fund 330,000 330,000 1,000,000 670,000
To Debt Service Fund
DIVISION TOTALS 517,350 1,360,702 690,807 1,065,000 374,193
Other Financing Uses 232,941
Restricted 1,414,879 997,262 705,702 253,036 (452,666)
Restricted/Designated
Ending Cash 1,414,879 997,262 705,702 253,036 (452,666)
Total Expenses and Cash 1,932,229 2,357,964 1,629,450 1,318,036 (311,414)
Resource Allocation
Operating 0 0 0 0 0
Capital Outlay 280,350 230,702 103,307 65,000 (38,307)
Transfers 237,000 1,130,000 587,500 1,000,000 412,500
Total Resources 517,350 1,360,702 690,807 1,065,000 374,193
52
Debt Service Fund
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 obligation is accounted for in this fund:
• SunTrust Revenue Refunding Bonds
Status: Matures December 1, 2013
Rate: 4.20%
Payments: Principal annually, interest semiannually
Security: Utilities Service Tax
Funding: Gas Tax and Water and Sewer Operating revenues
Purpose: Refund City of Gulf Breeze Note #2 to reduce interest rate on debt
53
Debt Service Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Cash Forward 77,265 78,542 77,300 74,545 (2,755)
Revenues
Transfer from Gas Tax Fund 70,648 68,566 68,500 68,500 0
Interest Eamings 3,111 1,157 100 500 400
Total Revenues 73,759 69,723 68,600 69,000 400
Other Financing Sources
Total Resources 151,024 148,265 145,900 143,545 (2,355)
DEBT SERVICE
Sun Trust -1999 Refunding Revenue Bonds
Principal 53,213 53,925 56,680 59,299 2,619
Interest 19,269 17,040 14,675 12,261 (2,414)
DIVISION TOTALS 72,482 70,965 71,355 71,560 205
Other Financing Uses
Ending Cash 78,542 77,300 74,545 71,985 (2,560)
Total Expenses and Cash 151,024 148,265 145,900 143,546 (2,355)
Resource Allocation
Debt Service 72,482 70,965 71,355 71,560 205
Total 72,482 70,965 71,355 71,560 205
54
Governmental Capital Project Fund
Purpose:
• To build up cash reserve balances for future capital expenditures, including major
purchases of equipment and vehicles, other than those recorded in the Enterprise
(Proprietary) Funds
• To account for the spending of capital expenditure reserves, which include items that
are not reoccurring or that will take more than one year to complete
• To account for the costs of projects in a separate fund from the associated activity, in
order to separate the capital outlay expenditure from the operating budget
• To track funding sources specifically designated for capital projects
Issues, Trends and Highlights:
• Conceptual design of the new public safety building will be complete in FY 2009 at a
cost of $35,000.
55
Governmental Capital Project Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Restricted 0 0 332,938 629,938 297,000
Restricted/Designated 0 0 0 0 0
Cash Forward 0 0 332,938 629,938 297,000
Revenues
Debt Proceeds
Transfer from Half Cent Sales Tax
330,000 330,000 1,000,000 670,000
Miscellaneous
Interest Eamings 2,938 2,000 2,000 0
Total Revenues 0 332,938 332,000 1,002,000 670,000
Other Financing Sources 0
Total Resources 0 332,938 664,938 1,631,938 967,000
Capital Outlay
Public Safety Building - Design 35,000 415,000 380,000
Public Safety Building - Construction
Transfers
To General Fund
DIVISION TOTALS 0 0 35,000 415,000 380,000
Other Financing Uses
Restricted 332,938 629,938 1,216,938 587,000
Restricted/Designated
Ending Cash 0 332,938 629,938 1,216,938 587,000
Total Expenses and Cash 0 332,938 664,938 1,631,938 967,000
Resource Allocation
Capital Outlay 35,000 415,000 380,000
Transfers
Total Resources 0 0 35,000 415,000 380,000
56
57
Planning, Zoning and Building
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Revenues:
General Fund Resources 392,905 198,159 222,902 198,891 (25,311)
Building Code Enforcement 207,500 308,050 (91,877)
C.D.B.G. 107,389 30,125 201,720 116,296 (85,424)
Tree Protection 0 21,470 4,914 0 (4,914)
Total Revenues
500,294 249,754 637,036 623,237 (207,526)
Expenses:
Planning and Zoning 234,236 198,159 222,902 198,891 (24,011)
C.D.B.G. 107,389 30,125 201,720 116,296 (85,424)
Building 158,669 0 295,654 294,355 (1,299)
Tree Protection 11,200 0 21,275 14,822 (6,453)
Total Expenses 511,494 228,284 741,551 624,363 (117,188)
Resource Allocation:
Personal Services 331,546 175,123 416,595 425,896 9,301
Operating Expenses 79,358 23,036 124,823 94,735 (30,088)
Capital Outlay 100,590 30,125 200,133 103,732 (96,401)
Transfers 0 0
Total Resource Allocation: 511,494 228,284 741,551 624,363 (117,188)
Summary of Authorized Positions
Allocation 2008-2009 2009-2010
Planning and Zoning
Community Development Director
Building Official
Planner II
Board Liason
Receptionist / Permits Clerk
Building Permits Technician / Clerk II
Building
Building Official
Deputy Building Official
Building Permits Technician / Clerk II
Receptionist / Permits Clerk
0.80
0.80
0.80
1.00
0.00
1.00
1.00
0.00
0.00
3.00
0.80
1.00
0.80
0.80
3.40
1.00
0.00
1.00
0.00
0.00
0.00
2.00
0.80
1.00
0.80
0.80
3.40
Total 6.40 5.40
58
Planning and Zoning
Purpose:
The Planning, Zoning and Community Development Department administers
zoning and land use related functions of the City including: implementation and
amendment of the Comprehensive Plan; review of applications for Development
Permits to verify consistency with land development regulations and the
Comprehensive Plan; compliance with requirements of State Growth
Management laws; proposes amendments to city land use regulations as
appropriate; administers the tree protection ordinance; provides staff support to
the Community Development Board and the Tree Conservation Board and
implements studies, programs, and special projects as directed by the City
Manager and City Commission. The Department also serves as City liaison with
the Northeast Florida Regional Council, the Department of Community Affairs,
and other State and Federal regulatory agencies as appropriate, and provides staff
support to the Community Development Board. Performs all administrative
functions associated with department activities and objectives.
Key Objectives:
• Continue process or preparing state -mandated Evaluation and Appraisal Report
(the EAR) of the Comprehensive Plan and subsequent amendments. Technical
assistance will continue to be required for collection and analysis of transportation
data, coastal and environmental information.
• Mayport Road Corridor Revitalization efforts — At the direction of City
Commission, establish regulations and implement a residential rental licensing
and inspection program with the goal of improving housing conditions in the
neighborhoods along the Mayport Road Corridor.
Issues, Trends and Highlights:
• Several high profile development projects and controversial zoning applications
occupied a significant amount of staff time during the previous year, and will
continue to do so during FY 2010.
• Review of the Comprehensive Plan and related amendments has been completed.
As a result, this budget includes an almost $23,000 decrease in outside,
professional services. If needed, in-house amendment reviews will be performed
by staff in FY 2010.
59
General Fund
Planning and Zoning
PERSONAL SERVCES
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Wages
Salaries and Wages 151,248 133,954 142,200 142,355 155
Overtime 15 0 0 0 0
Special Pay 3,143 720 300 325 25
Sub -Total 154,406 134,674 142,500 142,680 180
Benefits
FICA 12,471 10,792 11,291 10,915 (376)
Pension 24,335 17,621 19,150 21,336 2,186
Health and Life insurance 13,137 11,564 12,020 11,986 (34)
Worker and Unemploy Comp 2,046 472 600 823 223
Sub -Total 51,989 40,449 43,061 45,060 1,999
Total Wages and Benefits 206,395 175,123 185,561 187,741 2,180
OPERATING EXPENSES
Professional Services 8,212 11,587 24,810 2,000 (22,810)
Contract Services 1,362 200 (200)
Local Travel 40 50 100 100 0
Communications 730 1,626 800 600 (200)
Postage 92 100 50 (50)
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 2,150 2,200 2,330 2,500 170
Printing and Publishing 5,233 1,697 2,000 1,500 (500)
Advertising and Promotions
Other Current Charges 45 35 100 100 0
Office Supplies 1,286 752 1,000 800 (200)
Operating Supplies 5,194 1,113 2,000 1,500 (500)
Books, Training, Memberships 3,497 3,976 2,500 2,000 (500)
Internal Service Charges
Total Operating Expenses 27,841 23,036 35,940 11,150 (24,790)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 1,401 (1,401)
Total Capital Outlay 0 0 1,401 0 (1,401)
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 234,236 198,159 222,902 198,891 (24,011)
60
Community Development Block Grant Fund
Purpose:
To provide funding for eligible Community Development Block Grant (CDBG)
projects and activities that serve low and moderate -income persons and
neighborhoods within that area of the City designated as the CDBG Project Area.
Key Objectives:
• Continue to fund infrastructure and neighborhood improvements within the
CDBG Project Area, with a focus on provision of sidewalks, street enhancements
and other neighborhood improvements that improve the physical character of
neighborhoods and the quality of life within the overall CDBG project area.
Issues, Trends and Highlights:
• FY 2008 CDBG funds were used for water/sewer line extensions along Begonia Street.
• Grant funds in the amount of $104,262 were awarded to the City of Atlantic Beach for
FY 2009 in accordance with the terms of the Interlocal Agreement with the City of
Jacksonville.
• Included in this budget is $103,732 for FY 2010 projects. This year's priorities
are sidewalks on Dutton Island Road and Dudley Street and improvements at
Jordan Park, including a water fountain, covered shelter and an upgraded parking
area.
• Only one eligible septic -to -sewer (UTIP) conversion will be completed in FY
2009. However, the City plans to continue offering financial assistance to
qualifying residents for septic -to -sewer conversions, with the $12,564 carryover
of unused funds.
• As a trend, Federal HUD CDBG allocations to local governments continue to decrease
each year.
Workload Data:
The Community Development Block Grant program is administered by the
Community Development Director, with assistance from the Finance Department
with grant compliance in relation to purchasing requirements, preparation of
reimbursement requests, financial accounting, internal controls, and grant
monitoring. The Directors of Public Utilities and Public Works serve in a project
management role with CDBG funded infrastructure projects.
61
Community Development Block Grant
Combined Summary of Revenues and Expenditures
Cash Forward
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
0 0 0 0 0
Revenues
Grant Proceeds 107,389 30,125 201,720 116,296 (85,424)
Total Revenues 107,389 30,125 201,720 116,296 (85,424)
Other Financing Sources 0 0
Total Resources 107,389 30,125 201,720 116,296 (85,424)
Expenditures
Salaries and Benefits
Operating Expenses
Contract Services
Operating Supplies
Aid to Private Citizens
6,799 2,988 12,564 9,576
Capital Outlay
Infrastructure Improvements 100,590 30,125 198,732 103,732 (95,000)
Equipment
Land
DIVISION TOTALS 107,389 30,125 201,720 116,296 (85,424)
Other Financing Uses
Ending Cash 0 0 0 0 0
Total Expenses and Cash 107,389 30,125 201,720 116,296 (85,424)
Resource Allocation
Personal Services 0 0 0 0 0
Operating Expenses 6,799 0 2,988 12,564 9,576
Capital Outlay 100,590 30,125 198,732 103,732 (95,000)
107,389 30,125 201,720 116,296 (85,424)
62
Building
Purpose:
The Building Department provides efficient and effective professionally certified services for the
enforcement of the adopted Florida Building Code related to building, mechanical, plumbing,
electrical, flood control, energy efficiency and handicapped accessibility. The department strives
to ensure a safe built environment. The department coordinates activities with the City of
Jacksonville Fire Department and State of Florida Agencies. Our mission is to help homeowners,
licensed contractors, architects and engineers properly navigate through the State of Florida
regulated building permitting process. The Building Department is also responsible for enforcing
portions of the City adopted International Property Maintenance Code relating to dangerous and
substandard buildings. The department provides administrative support to other City departments
and is responsible for supervising maintenance of City Hall and the Commission Chambers.
Key Objectives:
• Improve customer service by providing necessary information concerning the building
permitting process, especially on the City's web site.
• Monitor activities related to the Federal Emergency Management Agency's Community
Rating System to reduce flood insurance rates for property owners.
• Review and implement a Green Building Program to provide the information needed for
the renovation of existing homes, as promulgated by the Florida Green Coalition.
• Participate in the State of Florida Building Official's education committees and programs
to provide information to building professionals for a safe built environment and to
maintain professional certifications.
• Improve contractor awareness of neighborhoods / safety via enforcement of the site -
management ordinance.
Issue, Trends and Highlights:
• Accounted for Building Department activity in a separate enterprise fund starting in FY
2008, so all fees collected for building code enforcement activity would be used to fund
department expenditures, in accordance with State guidelines.
• Twenty percent of the receptionist's salary and benefits is allocated to the General
Government division in the General Fund.
• For FY 2010, the budget includes $46,000 of new fees to cover cost of services. This
additional revenue source helped limit the subsidy from the General Fund to only
$55,000.
Workload Data
Activity
FY -09 est.
FY -08
FY -07
FY -06
Permits Reviewed and Issued
1,730
1,702
1,792
2,352
Plan Reviews
492
548
463*
1,062
Inspections
2,950
2,345
2,345
3,624
*number was reduced due to reroofing permits not being required for plan review.
63
Building Code Enforcement
Combined Summary of Revenues and Expenditures
Restricted
Operating Cash
Cash Forward
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
0
65,146 73,914 8,767
84,371 (12,551) (96,921)
0 149,517 61,363 (88,154)
Revenues
Building Permit Fees 172,636 170,000 216,000 46,000
Plan Check Fees 35,411 35,000 35,000 0
Re -inspection Fees 2,100 2,000 1,700 (300)
Radon Gas Fee 41 50 50 0
Construction Surcharge 82 100 100 0
Interest Eamings 838 350 200 (150)
Transfer from General Fund 184,619 0 55,000 55,000
Miscellaneous Revenues
Total Revenues 0 395,727 207,500 308,050 100,560
Other Financing Sources 14,375
Total Resources 0 410,102 357,017 369,413 12,396
Expenditures
Building Code Enforcement 0 260,585 295,654 294,355 (1,299)
DIVISION TOTALS 0 260,585 295,654 294,355 (1,299)
Other Financing Uses
Restricted 65,146 73,914 73,589 (325)
Operating Cash 84,371 (12,551) 1,470 14,020
Ending Cash 0 149,517 61,363 75,058 13,695
Total Expenses and Cash 0 410,102 357,017 369,413 12,396
Resource Allocation
Personal Services 0 217,543 231,034 238,156 7,122
Operating Expenses 0 43,042 64,620 56,199 (8,421)
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resources
0 260,585 295,654 294,355 (1,299)
AUTHORIZED PERSONNEL
Position Allocation 2008-2009 2009-2010
Building Official 0.80 0.80 0.80
Deputy Building Official 1.00 1.00
Building Permits Technician / Clerk I1 0.80 0.80 0.80
Receptionist / Permits Clerk 0.80 0.80 0.80
64
Building Code Enforcement Fund
Building
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 157,280 171,432 171,363 (69)
Overtime 0 0 0 0
Special Pay 10,747 245 740 495
Sub -Total 0 168,027 171,677 172,103 426
Benefits
FICA 12,819 12,770 13,166 396
Pension 15,830 21,651 26,060 4,409
Health and Life insurance 16,858 21,816 23,167 1,351
Worker and Unemploy Comp 4,009 3,120 3,660 540
Sub -Total 0 49,516 59,357 66,053 6,696
Total Wages and Benefits 0 217,643 231,034 238,156 7,122
OPERATING EXPENSES
Professional Services 530 165 165 0
Contract Services 22,619 1,000 1,000 0
Local Travel 100 0 (100)
Communications 2,598 1,990 1,993 3
Postage 198 50 200 150
Utilities
Rentals and Leases 0 1,000 1,000
Insurance 1,689 1,506 (183)
Repairs and Maintenance 2,563 8,079 8,438 359
Printing and Publishing 3,571 2,000 500 (1,500)
Advertising and Promotions
Other Current Charges 84 (84)
Office Supplies 1,386 450 500 50
Operating Supplies 5,349 6,338 6,400 62
Books, Training, Memberships 4,228 3,869 3,500 (369)
Internal Service Charges 38,806 30,997 (7,809)
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
0 43,042 64,620 56,199 (8,421)
Total Capital Outlay 0 0 0 0 0
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 0 260,585 295,654 294,355 (1,299)
65
General Fund
Building
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 81,613 0
Overtime 15 0
Special Pay 596 0
Sub -Total 82,224 0 0 0 0
Benefits
FICA 6,597 0
Pension 23,996 0
Health and Life insurance 6,318 0
Worker and Unemploy Comp 6,016 0
Sub -Total 42,927 0 0 0 0
Total Wages and Benefits 125,151 0 0 0 0
OPERATING EXPENSES
Professional Services 124 0
Contract Services 19,687 0
Local Travel 5 0
Communications 3,501 0
Postage 0
Utilities 0
Rentals and Leases 0
Insurance 0
Repairs and Maintenance 2,309 0
Printing and Publishing 1,760 0
Advertising and Promotions 0
Other Current Charges 11 0
Office Supplies 1,528 0
Operating Supplies 2,233 0
Books, Training, Memberships 2,360 0
Internal Service Charges 0
Total Operating Expenses 33,518 0 0 0 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 158,669 0 0 0 0
66
Tree Protection Fund
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 mitigation proceeds for tree
removal and site clearings. The funds generated are to be used for planting of
trees within the City of Atlantic Beach.
Key Objectives:
• To promote the health, safety, welfare and general well-being of the citizens of
Atlantic Beach, through the preservation of natural plant communities, the
installation of landscaping, and the protection of trees on public and private
property
• To promote the conservation of energy and limited fresh water resources by
encouraging the planting of natural or cultivated areas and planting trees
• To promote and improve the aesthetic integration of natural and man-made
environments in order to reduce the harmful effects of development and use on
vegetation; and, thereby, improve the quality of life through the abatement of
noise, glare, dust, and air pollution
Issues, Trends and Highlights:
• Use available funds for projects that plant or replace trees along public right-of-
ways or on properties or lands in public use to provide needed shade, aesthetic
enhancement or the re-establishment of tree canopy in neighborhoods and along
public roadways. Example: Jordan Park enhancement, through removal of
invasive species, planting of new oaks.
• Use available funds for projects that educate private property owners and
encourage tree placement in required front yards of residential properties.
Example: Florida Arbor Day Event & Adopt -a -Tree Program, through which 60
Drake Elms and Live Oaks were provided to residences in FY 2009.
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, City staff, and the City
Manager.
67
Tree Protection Fund
Combined Summary of Revenues and Expenditures
Cash Forward
Revenues
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
20,913
9,713 31,183 14,822 (16,361)
Tree Mitigation Proceeds
Contributions/Donations 21,470 4,914 (4,914)
Total Revenues 0 21,470 4,914 0 (4,914)
Other Financing Sources
Total Resources 20,913 31,183 36,097 14,822 (21,275)
Expenditures
Contract Services 11,200 0 21,275 14,822 (6,453)
Operating supplies
DIVISION TOTALS 11,200 0 21,275 14,822 (6,453)
Other Financing Uses
Ending Cash 9,713 31,183 14,822 0 (14,822)
Total Expenses and Cash 20,913 31,183 36,097 14,822 (21,275)
Resource Allocation
Personal Services 0 0 0 0 0
Operating Expenses 11,200 0 21,275 14,822 (6,453)
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
11,200 0 21,275 14,822 (6,453)
68
69
Public Safety
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Revenues:
General Fund Resources 4,428,809 4,882,020 4,889,490 4,843,497 (45,993)
Police Grants 120,364 6,293 0 0 0
Police Trust 56,459 187,679 33,036 25,750 (7,286)
Total Revenues 4,605,632 5,075,992 4,922,526 4,869,247 (53,279)
Expenses:
Police Services 3,314,449 3,723,501 3,725,793 3,667,783 (58,010)
Police Grants 120,364 6,293 0 0 0
Police Trust 25,788 51,705 64,760 50,000 (14,760)
Rescue Services 1,050,558 1,097,553 1,096,753 1,107,559 10,806
Code Enforcement 63,802 60,966 66,944 68,154 1,210
Total Expenses 4,574,961 4,940,018 4,954,250 4,893,497 (60,753)
Resource Allocation:
Personal Services 3,098,301 3,367,723 3,365,246 3,371,269 6,023
Operating Expenses 1,283,860 1,356,377 1,407,720 1,375,728 (31,992)
Capital Outlay 192,800 215,918 181,284 146,500 (34,784)
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resource Allocation: 4,574,961 4,940,018 4,954,250 4,893,497 (60,753)
Summary of Authorized Positions
Allocation 2008-2009 2009-2010
Police
Police Chief 1.0 1.0
Lieutenant 2.0 3.0
Sergeant 5.0 5.0
Detective 4.0 4.0
Patrol Officer 17.0 16.0
Administrative Assistant 1.0 1.0
Communications Supervisor 1.0 1.0
Emergency Communications Officer 5.0 5.0
Police Records Specialist 1.0 1.0
Police Records Clerk 1.0 1.0
Police Records Clerk - (Part Time) 1.0 1.0
Property Evidence Records Clerk 1.0 1.0
Animal Control Officer 2.0 2.0
School Crossing Guard - (Part Time) 2.0 2.0
Fire, Rescue and Lifeguard Operations
Life Guard Captain - (Part Time)
Lifeguard Lieutenant - (Part Time)
Lifeguards - (Part Time)
Code Enforcement
Code Enforcement Officer
44.0 44.0
2.0
4.0
12.0
18.0
2.0
4.0
12.0
18.0
1.0 1.0
Total Public Safety 63.0 63.0
70
Police
Purpose:
The Mission of the Atlantic Beach Police Department is to provide for the safety
and protection of lives and property through courteous and professional public
service, timely response to problems and relentless pursuit of criminals, while
always respecting each person's Constitutional Rights and personal dignity. Our
focus is to improve the quality of life in the City of Atlantic Beach by maintaining
community partnerships that promote safe streets and neighborhoods.
The Police Department operates seven (7) divisions including Administration,
Patrol, Investigations, Communications, Animal Control, Crossing Guards, and
Crime Suppression. 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:
• The major strategic initiative for the City of Atlantic Beach and the Police
Department for FY 2010 continues to be the redevelopment of the Mayport Road
corridor project. Two full-time police officers have been assigned to a
Community Oriented Policing (COPs) Unit. During strategic planning this year,
the City Commission decided to expand this project to include Phase II, which
incorporates the Royal Palms redevelopment district. Both projects consist of
citywide revitalization efforts, although the dynamics of the two areas are very
different.
• To continue and increase traffic enforcement throughout the city, with an
emphasis on speed and DUI enforcement and collision reductions in number and
severity.
• To continue the implementation of technology improvements and updates,
including mobile video cameras, computers, mobile printers, crime analysis
mapping, GPS tracking and less -than -lethal force equipment, to enhance
performance and safety for citizens and police officers, and to seek alternative
funding sources for their purchase.
• To continue to proactively expand the Neighborhood Watch Program by soliciting
more community involvement and by providing more crime prevention education.
71
• To provide supervisory training, in order to prepare those officers who aspire to
attain position advancement and the future assignments and responsibilities that
will coincide with their new roles. In addition, to provide additional training for
current supervisors for their continued career development.
• To seek and utilize all available grant funding for all police operations, including
personnel cost, equipment upgrades or purchases and emergency preparedness
initiatives.
Issues, Trends and Highlights:
• The Atlantic Beach Police Department (ABPD) has teamed up with the City of
Jacksonville, both in code enforcement and COPs officers, in the Mayport
corridor. The Jacksonville Sheriff's Office (JSO) has committed two full-time
police officers to the corridor, and mutual assistance is provided. There has been
a dramatic improvement in the transient and prostitution problems. When
comparing violent crime statistics from 2007 and 2008, there was a 41% decrease
in 2008. There has also been a 12% reduction in traffic accidents.
• Atlantic Beach continues to have the lowest per capita crime rate in Duval County
and is lower than the state average. There was a drop in Part I crimes of over
10% from 2007. This was a record breaking year in the number of arrests,
exceeding 2007 by more than 10%.
• The ABPD has the highest clearance rate of all of Duval County and the local
agencies. We solved 25.7% of all index crimes, with the second place finisher
reporting 20.8%. The police department continues to have an excellent
emergency response time, with an annual average of 2 minutes and 10 seconds.
• The ABPD had an increase of 45% in DUI arrests in 2008. There was a
corresponding decrease in traffic accidents of over 10%. Even more dramatically,
there was a decrease of 66% in alcohol involved accidents.
• The department has eliminated all VHS in -video cameras, and all vehicles now
have digital recording devices. The fleet is equipped with laptop computers and
mobile printers. All marked police vehicles have been equipped with GPS
tracking devices to improve efficiency of operation. The City has subscribed to a
service whereby all members of the community can view any crimes that have
occurred anywhere in the City. The report is mapped out and updated every 24
hours.
• The ABPD has conducted hundreds of hours of training in supervision and
management. Six promotions were made within a year, which represents 66% of
our management team. Two employees have obtained their Masters Degree, and
others are enrolled in undergraduate programs. Training costs are currently
covered 100% through local government grants and court costs reimbursements.
72
• FY 2009 includes $245,000 for a settlement agreement with a police officer who
was reinstated by court order. The settlement covers compensation for lost
wages.
• The FY 2010 budget was prepared assuming the department was fully staffed. In
prior years, the amount budgeted assumed turnovers would occur during the year.
• For FY 2009 and into FY 2010, the ABPD has secured more than $325,000 in
grant funds. These grants are being utilized for a variety of projects, including
funding the COPs officers, paying the salary for a Crime Suppression Unit
detective, obtaining a brand new police car fully outfitted for DUI enforcement,
and updating the interview room with digital recording equipment.
Workload Data
Activity
2008
2007
2006
2005
Average Emergency Response Time in
minutes
2.16
2.346
2.704
2.367
Total Crime Rate per 1,000 population
38.53
43.02
38.54
32.49
Arrests
1,292
1,173
917
1,044
Calls
28,786
35,710
26,483
25,793
Traffic Citations
4,815
6,583
6,491
6,868
Index Crimes
538
603
541
457
73
General Fund
Police Administration
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 287,657 290,594 230,000 298,397 68,397
Overtime 8,648 7,024 2,300 2,300 0
Special Pay 24,159 27,284 28,000 11,611 (16,389)
Sub -Total 320,464 324,902 260,300 312,308 52,008
Benefits
FICA 22,495 22,437 20,500 23,892 3,392
Pension 54,829 43,701 33,448 51,442 17,994
Health and Life insurance 28,959 27,174 16,926 26,429 9,503
Worker and Unemploy Comp 9,261 8,558 4,500 7,188 2,688
Sub -Total 115,544 101,870 75,374 108,951 33,577
Total Wages and Benefits 436,008 426,772 335,674 421,259 85,585
OPERATING EXPENSES
Professional Services 4,501 47,264 9,000 6,600 (2,400)
Contract Services 36,085 37,670 32,500 28,000 (4,500)
Local Travel 16 134 (134)
Communications 60,154 43,365 44,700 55,800 11,100
Postage 786 351 500 400 (100)
Utilities 13,988 15,837 17,500 18,600 1,100
Rentals and Leases 1,405 1,843 2,000 1,500 (500)
Insurance
Repairs and Maintenance 39,988 32,743 43,000 30,000 (13,000)
Printing and Publishing 11,822 9,525 12,000 12,000 0
Advertising and Promotions 1,795
Other Current Charges 3,265 661 1,700 2,000 300
Office Supplies 8,695 8,070 8,504 8,500 (4)
Operating Supplies 41,275 33,392 38,315 7,100 (31,215)
Books, Training, Memberships 10,294 10,183 3,000 0 (3,000)
Total Operating Expenses
CAPITAL OUTLAY
234,069 240,904 212,853 170,500 (42,353)
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 19,024 0
Total Capital Outlay 19,024 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 689,101 667,676 548,527 591,759 43,232
74
General Fund
Police Patrol
PERSONAL SERVCES
Wages
Salaries and Wages 1,002,759 1,208,469 1,301,600 1,178,130 (123,470)
Overtime 166,189 143,073 81,000 70,000 (11,000)
Special Pay 92,306 122,963 97,032 102,877 5,845
Sub -Total 1,261,254 1,474,505 1,479,632 1,351,006 (128,626)
Benefits
FICA 93,518 111,534 104,723 103,352 (1,371)
Pension 235,837 156,337 188,437 236,008 47,571
Health and Life Jnsurance 128,293 126,227 134,400 142,420 8,020
Worker and Unemploy Comp 60,028 54,325 55,025 49,476 (5,549)
Sub -Total 517,676 448,423 482,585 531,257 48,672
Total Wages and Benefits
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
OPERATING EXPENSES
1,778,930 1,922,928 1,962,217 1,882,263 (79,954)
Professional Services
Contract Services 153 104 100 4,100 4,000
Local Travel 200 200
Communications
Postage
Utilities
Rentals and Leases 2,317 2,696 3,100 12,600 9,500
Insurance
Repairs and Maintenance 9,142 6,390 7,669 20,500 12,831
Printing and Publishing
Advertising and Promotions
Other Current Charges 67,527 (67,527)
Office Supplies
Operating Supplies 97,271 116,568 101,000 132,000 31,000
Books, Training, Memberships 4,388 6,522 0 0 0
Internal Service Charges
Total Operating Expenses 113,271 132,280 179,396 169,400 (9,996)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 87,603 21,329 104,349 72,000 (32,349)
Equipment 50,851 145,155 42,235 62,500 20,265
Total Capital Outlay 138,454 166,484 146,584 134,500 (12,084)
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 2,030,655 2,221,692 2,288,197 2,186,163 (102,034)
75
General Fund
Police Crime Suppression Unit
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 25,728 81,061 102,600 104,679 2,079
Overtime 7,674 5,599 5,000 5,000 0
Special Pay 12,800 13,522 14,000 21,931 7,931
Sub -Total 46,202 100,182 121,600 131,610 10,010
Benefits
FICA 6,945 7,340 9,000 10,068 1,068
Pension 11,938 13,367 14,268 20,970 6,702
Hearth and Life insurance 5,275 7,615 15,793 12,542 (3,251)
Worker and Unemploy Comp 4,408 4,322 4,391 4,359 (32)
Sub -Total 28,566 32,644 43,452 47,939 4,487
Total Wages and Benefits
OPERATING EXPENSES
74,768 132,826 165,052 179,549
14,497
Professional Services
Contract Services
Local Travel
Communications 300 300 0
Postage
Utilities
Rentals and Leases 1,895 6,613 7,500 8,500 1,000
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 1,596 1,145 1,500 1,500 0
Books, Training, Memberships 1,915 71 0
Investigations 2,000 2,000 3,000 3,000 0
Total Operating Expenses 7,406 9,829 12,300 13,300 1,000
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 8,615
Equipment 8,024 1,248
Total Capital Outlay 8,024 9,863 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 90,198 152,518 177,352 192,849 15,497
76
General Fund
Police Investigations
PERSONAL SERVCES
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Wages
Salaries and Wages 62,650 145,361 178,409 162,490 (15,919)
Overtime 7,905 14,199 7,000 7,000 0
Special Pay 20,204 31,951 23,220 26,990 3,770
Sub -Total 90,759 191,511 208,629 196,479 (12,150)
Benefits
FICA 6,691 14,227 15,923 15,031 (892)
Pension 10,371 24,376 28,186 32,551 4,365
Health and Life Insurance 5,169 13,436 21,989 22,368 379
Worker and Unemploy Comp 4,093 7,292 8,432 6,744 (1,688)
Sub -Total 26,324 59,331 74,630 76,693 2,163
Total Wages and Benefits 117,083 250,842 283,159 273,172 (9,987)
OPERATING EXPENSES
Professional Services
Investigations 58 2,000
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges / Investigations
Office Supplies
Operating Supplies 1,561 4,986
Books, Training, Memberships 1,601 1,119
200 300 100
1,500
3,000
1,500 0
2,900 (100)
Total Operating Expenses 3,220 8,105 4,700 4,700 0
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 25,500 0 (25,500)
Equipment
Total Capital Outlay 0 0 25,500 0 (25,500)
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 120,303 258,947 313,359 277,872 (35,487)
77
General Fund
Police Dispatch
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 197,871 211,283 200,000 217,818 17,818
Overtime 25,851 26,381 20,000 15,000 (5,000)
Special Pay 10,661 20,237 12,000 15,991 3,991
Sub -Total 234,383 257,901 232,000 248,809 16,809
Benefits
FICA 17,680 19,370 20,000 19,034 (966)
Pension 17,031 16,602 22,446 23,607 1,161
Health and Life insurance 21,512 26,530 25,659 27,044 1,385
Worker and Unemploy Comp 1,286 1,187 1,200 1,012 (188)
Sub -Total 57,509 63,689 69,305 70,696 1,391
Total Wages and Benefits 291,892 321,590 301,305 319,505 18,200
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 500 500
Printing and Publishing 59
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 1,232 1,080 1,600 900 (700)
Books, Training, Memberships 692 290 0 0
Internal Service Charges
Total Operating Expenses 1,983 1,370 1,600 1,400 (200)
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 293,875 322,960 302,905 320,905 18,000
78
General Fund
Police Animal Control
PERSONAL SERVCES
Wages
Salaries and Wages 49,363 52,920 57,493 57,616 123
Overtime 4,080 3,770 500 500 0
Special Pay 719 1,670 1,200 400 (800)
Sub -Total 54,162 58,360 59,193 58,516 (677)
Benefits
FICA 4,143 4,464 4,630 4,476 (154)
Pension 7,437 6,645 7,625 8,762 1,137
Health and Life Insurance 4,877 4,790 5,278 5,000 (278)
Worker and Unemploy Comp 1,758 1,231 1,343 1,147 (196)
Sub -Total 18,215 17,130 18,876 19,386 510
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Total Wages and Benefits 72,377 75,490 78,069 77,902 (167)
OPERATING EXPENSES
Professional Services 100 150 100 (50)
Contract Services 446 1,000 1,000 0
Local Travel
Communications
Postage
Utilities 130 139 170 200 30
Rentals and Leases 1,000 1,000
Insurance
Repairs and Maintenance 1,024 1,267 600 1,200 600
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 6,041 8,872 5,500 7,000 1,500
Books, Training, Memberships 2,015 1,460
Total Operating Expenses
CAPITAL OUTLAY
9,656 11,838 7,420 10,500 3,080
Land
Buildings
Infrastructure Improvements
Vehicles 4,342
Equipment
Total Capital Outlay 0 4,342 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
DIVISION TOTALS 82,033 91,670 85,489 88,402 2,913
79
General Fund
Police School Guards
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 7,348 7,045 8,655 8,672 17
Overtime
Special Pay
Sub -Total 7,348 7,045 8,655 8,672 17
Benefits
RCA 562 539 662 663 1
Pension
Health and Life insurance
Worker and Unemploy Comp 374 309 397 349 (48)
Sub -Total 936 848 1,059 1,012 (47)
Total Wages and Benefits 8,284 7,893 9,714 9,684 (30)
OPERATING EXPENSES
Professional Services
Contract Services 100 0 (100)
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 145 150 150 0
Books, Training, Memberships
Internal Service Charges
Total Operating Expenses 0 145 250 150 (100)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay 0 0 0 0 0
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers
0
0 0 0 0
DIVISION TOTALS 8,284 8,038 9,964 9,834 (130)
80
Police Grants
Purpose:
The Police Grants are used to enhance Public Safety operations and utilize available
grants to provide the funding for public safety initiatives.
Issues, Trends and Highlights:
• Starting in FY08, police grants were moved to and accounted for in the General Fund
in various divisions of the Police Department. This change simplified the accounting
for activities that were partially -funded by grants and General Fund revenues.
81
Cash Forward
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
0 0 0 0 0
Revenues
Grant Proceeds 120,364 6,293
Interest
Total Revenues
Other Financing Sources
Total Resources
120,364
120,364
6,293 0 0 0
0
6,293 0 0 0
Expenditures
Salaries and Wages 91,670 0
Operating Expenses
Professional Services
Contract Services
Communications 3,071 0
Rentals and Leases
Other Current Charges
Operating Supplies 1,830 0
Training
Total Operating Expenses 4,901 0 0 0 0
Capital Outlay
Vehicles
Equipment 23,793 6,293
0
Total Capital Outlay 23,793 6,293 0 0 0
Transfers
To Police Trust fund
To General Fund
To Various Grant Funds
Total Transfers 0 0 0 0 0
DIVISION TOTALS 120,364 6,293 0 0 0
Other Financing Uses
Ending Cash 0 0 0 0 0
Total Expenses and Cash 120,364 6,293 0 0 0
Resource Allocation
Personal Services 91,670 0 0 0 0
Operating Expenses 4,901 0 0 0 0
Capital Outlay 23,793 6,293 0 0 0
Debt Service
Transfers 0 0 0 0 0
Total Resources 120,364 6,293 0 0 0
Police Grant Funds
Police Department
82
Police Special Revenue Funds
The Police Special Revenue Funds receive revenue from several distinct sources. The
funding derived from those revenue sources is restricted to very specific purposes.
Police Training Funds
Purpose:
Restricted funding from a surcharge on Uniform Traffic Citations is dedicated to
police training. Historically, when available, the City has funded police training
from this account. When there are insufficient revenues in these funds, the
training has been funded with General Fund resources.
Radio Communications Special Revenue Fund
Purpose:
The purpose of this restricted funding is to purchase radios and related equipment
for the Police Department to participate in countywide emergency
communications systems, which provides immediate communications with the
area law enforcement, fire, and rescue, and other emergency services
organizations.
Contraband/Forfeiture Funds
Purpose:
Revenue in this account is received from court dispositions including, but not
limited to, the seizure and forfeiture of property that has been used in felony
crimes. Federal and State forfeiture funds are tracked separately because each has
its own set of limitations.
Key Objectives:
To provide a funding source for Police training, to use as matching funds for
grants, to procure equipment, and to finance investigative expenses for protracted
operations.
Issues, Trends and Highlights:
• In fiscal year 2008, the City received a payment of $151,131 from the Duval
Clerk of the Court for three years of unapplied ticket citation revenues. The
back log was discovered by the Clerk's office during the implementation of a
new computer system. This money will be the source of 100% of the training
costs for the Police Department for several years.
• The revenue generated from contraband/seized property is very difficult to
predict. The funding is dependent on the investigations that are being
conducted at any given time, and the resulting seizures are often a result of
chance.
• In FY 2010, Radio Communications funds will be used to cover the monthly
radio airtime charges paid to the City of Jacksonville.
83
Police Special Revenue Funds
Public Safety
Cash Forward
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
8,215 59,003 207,793 176,069 (31,724)
Revenues
State Forfeitures 15,027 3,548 7,236 0 (7,236)
Federal Forfeitures
Clerk -Court Costs 8,410 158,181 6,500 6,500 0
Radio Communications Fees 31,987 22,146 19,000 19,000 0
Interest 1,035 1,509 300 250 (50)
Miscellaneous 2,295 0
Total Revenues 66,459 187,679 33,036 25,750 (7,286)
Other Financing Sources 20,117 12,816
Total Resources 84,791 259,498 240,829 201,819 (39,010)
OPERATING EXPENSES
Contract Services
Investigations
Communications 17,839 27,148 27,000 17,000 (10,000)
Training
Printing and Publishing
Operating Supplies 60 (60)
Other Current Charges 9,679
Books, Training, Memberships 7,949 11,778 29,000 27,000 (2,000)
Total Operating Expenses 25,788 48,605 56,060 44,000 (12,060)
CAPITAL OUTLAY
Vehicles
Equipment
Total Capital Outlay
TRANSFERS
To Police Grant & Trust Funds
Total Transfers
3,100
0
0
8,700
6,000 (2,700)
3,100 8,700 6,000 (2,700)
0 0 0 0
DIVISION TOTALS 25,788 51,705 64,760 50,000 (14,760)
Other Financing Uses
Ending Cash 59,003 207,793 176,069 151,819 (24,250)
Total Expenses and Cash 84,791 259,498 240,829 201,819 (39,010)
84
Fire Division
Divisional Summary
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Resource Allocation
Personal Services 168,517 170,918 167,887 144,431 (23,456)
Operating Expenses 878,536 900,799 928,366 957,128 28,762
Capital Outlay 3,505 25,836 500 6,000 5,500
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resources 1,050,658 1,097,553 1,096,753 1,107,559 10,806
Expenses:
Fire Control / Rescue 869,391 894,868 909,528 937,525 27,997
Lifeguards 181,167 202,685 187,225 170,034 (17,191)
Total Expenses 1,050,558 1,097,553 1,096,753 1,107,659 10,806
Summary of Authorized Positions
Allocation 2008-2009 2009-2010
Fire Department
Public Safety Director
0.0 0.0
Lifeguards
Lieutenant 2.0 2.0
Captain 4.0 4.0
Lifeguard 12.0 12.0
18.0 18.0
85
Fire Department
Purpose:
The Fire and Emergency Medical Services in Atlantic Beach are provided through
a contract between the City of Atlantic Beach and the City of Jacksonville.
Atlantic Beach provides facilities and funding to Jacksonville, and Jacksonville
staffs the Atlantic Beach Fire Station. The agreement provides for an Advance
Life Support (ALS) level of emergency medical care for citizens, and the
department members continue to provide tours, blood pressure checks, and
community services as requested.
Lifeguards are also provided in this budget, and they provide for the protection of
lives and property on the beach from April until September each year.
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:
Year
Alarms
Fire Rescue
Response Times
Fire Rescue
2000
177
805
4.86
4.41
2001
187
772
4.91
4.47
2002
173
820
4.50
4.36
2003
189
788
4.67
4.36
2004
230
820
4.19
4.16
2005
170
810
4.21
4.09
2006
163
833
4.11
4.04
2007
191
918
3.82
4.03
2008
218
810
3.50
4.28
86
General Fund
Fire Control / Rescue
PERSONAL SERVCES
Wages
Salaries and Wages 10,671 10,690 0 0 0
Overtime 0 0
Special Pay 1,528 1,983 0 0 0
Sub -Total 12,199 12,673 0 0 0
Beneflts
FICA 774 763 0 0 0
Pension
Health and Life Insurance 906 918 0 0 0
Worker and Unempioy Comp 554 496 0 0 0
Sub -Total 2,234 2,177 0 0 0
Total Wages and Benefits 14,433 14,850 0 0 0
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
OPERATING EXPENSES
Professional Services
Contract Services 841,949 867,208 893,228 920,025 26,797
Local Travel
Communications
Postage
Utilities 10,476 12,636 15,300 15,500 200
Rentals and Leases
Insurance
Repairs and Maintenance 2,533 174 1,000 2,000 1,000
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
Total Operating Expenses 854,958 880,018 909,528 937,525 27,997
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay 0 0 0 0 0
DIVISION TOTALS 869,391 894,868 909,528 937,525 27,997
87
General Fund
Lifeguards
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 133,580 138,628 149,623 129,455 (20,168)
Overtime
Special Pay
Sub -Total 133,580 138,628 149,623 129,455 (20,168)
Benefits
FICA 10,219 10,605 11,446 9,903 (1,543)
Pension
Health and Life Insurance
Worker and Unemploy Comp 10,285 6,835 6,818 5,074 (1,744)
Sub -Total 20,504 17,440 18,264 14,977 (3,287)
Total Wages and Benefits 154,084 156,068 167,887 144,431 (23,456)
OPERATING EXPENSES
Professional Services 2,346 3,021 2,000 2,500 500
Contract Services 680 605 1,679 1,679 0
Local Travel
Communications 2,170 1,906 4,000 4,000 0
Postage
Utilities 1,925 2,038 2,000 2,000 0
Rentals and Leases 197 500 500
Insurance
Repairs and Maintenance 726 2,067 3,000 2,500 (500)
Printing and Publishing 262 317 35 350 315
Advertising and Promotions
Other Current Charges
Office Supplies 99 0
Operating Supplies 14,576 10,372 4,924 5,274 350
Books, Training, Memberships 893 159 1,200 800 (400)
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
23,578 20,781 18,838 19,603 765
3,505
20,560
5,276
500
6,000 5,500
Total Capital Outlay 3,505 25,836 500 6,000 5,500
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 181,167 202,685 187,225 170,034 (17,191)
88
Code Enforcement
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:
• Focus efforts on Mayport Road Corridor, Royal Palms, and Aquatic Gardens
neighborhoods
• Continue with risk management initiatives to improve safety citywide
• Continue efforts to better educate the public relative to City Codes and
Ordinances
Issues, Trends and Highlights:
• The International Property Maintenance Code, as adopted in FY08, was brought
into alignment with existing City Codes, and enforcement was initiated citywide.
• New processes for streamlining Code Enforcement violation tracking and
notifications were put into operation.
• Emphasis on improving the conditions and maintenance of properties in the Royal
Palms and Aquatic Gardens neighborhoods was implemented.
Workload Data:
1 2008
2007
2006
2005
Total Complaints
3,358
2,832
2,763
2,953
Compliance
3,237
2,811
2,824
2,951
Pending Cases
121
21
44
61
Appeals
0
0
0
0
89
General Fund
Code Enforcement
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 44,718 46,969 49,875 49,962 87
Overtime
Special Pay 376 319 300 407 107
Sub -Total 45,094 47,288 50,175 50,369 194
Benefits
FICA 3,401 3,566 3,838 3,853 15
Pension 5,931 5,890 6,615 7,598 983
Health and Life insurance 189 191 241 241 0
Worker and Unemploy Comp 4,157 1,529 1,300 1,443 143
Sub -Total 13,678 11,176 11,994 13,136 1,142
Total Wages and Benefits 58,772 58,464 62,169 63,504 1,335
OPERATING EXPENSES
Professional Services 75 50 50 50 0
Contract Services 175 100 (75)
Local Travel 8 0 150 150 0
Communications 456 522 500 500 0
Postage
Utilities
Rentals and Leases 500 500 0
Insurance
Repairs and Maintenance 23 600 0 (600)
Printing and Publishing 1,051 495 1,000 1,000 0
Advertising and Promotions
Other Current Charges
Office Supplies 575 362 350 400 50
Operating Supplies 1,101 633 1,000 1,100 100
Books, Training, Memberships 1,764 417 450 850 400
Total Operating Expenses
CAPITAL OUTLAY
5,030 2,502 4,775 4,650 (125)
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 63,802 60,966 66,944 68,154 1,210
90
91
Parks and Recreation
Combined Summary of Revenues and Expenses
Revenues:
General Fund Resources
Total Revenues
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
1,161,108 988,017 1,143,984 1,039,845 (104,139)
1,161,108 988,017 1,143,984 1,039,845 (104,139)
Expenses:
Programs & Special Events 397,378 381,548 428,656 387,039 (41,617)
Maintenance & Improvements 763,730 606,469 715,328 652,806 (62,522)
Total Expenses
1,161,108 988,017 1,143,984 1,039,845 (104,139)
Resource Allocation:
Personal Services 560,637 568,082 560,870 558,655 (2,215)
Operating Expenses 501,841 401,500 463,570 443,190 (20,380)
Capital Outlay 98,630 18,435 119,544 38,000 (81,544)
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resource Allocation: 1,161,108 988,017 1,143,984 1,039,845 (104,139)
Summary of Authorized Positions
Recreation Programs and Special Events
Parks and Recreation Director
Administrative Assistant
Recreation Coordinator
Recreation Leader (Part Time)
Allocation 2008-2009 2009-2010
1.00 1.00
1.00 1.00
1.00 1.00
2.00 2.00
5.00 5.00
Maintenance and Improvements
Park Maintenance Division Chief 1.00 1.00
Gardener 1.00 1.00
Park Ranger 5.00 5.00
7.00 7.00
Total Parks and Recreation 12.00 12.00
92
Location of City Parks
Active Parks: Those parks primarily used for athletics or specialized recreation
activities. Typical facilities include baseball field(s), softball field(s), football field(s),
soccer field(s), restrooms, parking, recreation building, basketball courts, tennis courts
and walking trails.
Passive Parks: Those parks that are primarily used for non -athletic activities. Typical
facilities include nature, hiking, exercise trails, nature center, restrooms, parking and
picnic areas.
Park Summary
Name
Type
Acres
Location
Beach
Passive
56.5
Atlantic Blvd. to end of Seminole Road
Dutton Island
Passive
27.0
West end of Dutton Road
Johansen Park
Passive
13.0
Seminole Rd & Park Terrace E. & W.
River Branch Preserve
Passive
350.0
South of Dutton Marsh Front
Russell Park
Active
12.0
200 Seminole Road
Howell Park
Passive
10.3
500 Seminole Road
Tideviews
Passive
8.0
Begonia St. and West 1st Street
Donner Park
Active
4.5
2072 George Street
Jordan Park
Active
3.5
1671 Francis Avenue
Bull Park
Active
3.0
716 Ocean Avenue
Rose Park
Active
1.75
Corner of Rose & Orchid Street
Fairway Villas Park
Passive
0.4
Mayport Rd & Fairway Villas Lane
Fraiser Park
Passive
0.4
Plaza St. (Median) Seminole Rd. & E. Coast
Mandalay Park
Passive
0.4
Seminole and 16th Avenue
Veteran's Memorial
Park
Passive
1.62
1 West First Street
Marvin's Garden
Passive
0.3
Dewees Avenue
Total
493.12
93
Recreation Programs & Special Events
Purpose:
The Recreation Programs & Special Events Department is responsible for the recreational
activities and special events throughout the City. This department sponsors such
programs as basketball, flag football, summer camps, festivals, and senior and after-
school programs through the community centers and parks. The department sponsors
city-wide events such as the Bowl Bash, Family Fun Day and Campout, the Holiday Tree
Lighting, and movies in the park. In addition, the department director works with the
Cultural Arts and Recreation Advisory Board Committee (CARAC) to offer cultural and
recreation events such as the Holiday Sing -along, Acoustic and Songwriters' Concerts,
Arts in the Park, and Bicycle Tour de Parks.
Key Objectives:
• To update the department fee schedule
• To maintain the current program and events
• To promote the health, safety, welfare and general well-being through recreation
• To continue to find ways to enhance the use of the City's parks and recreational facilities
Issues, Trends and Highlights:
• Increased the number of events, especially reaching out to the Mayport Corridor
community, to include Concert for Change, Movies in the Park, and Music in the Park,
Fall Festival, and community clean-ups.
• Increased the number of participants at events
• Increased facility rentals and special events applications over the last 3 years
• Included in the FY 2010 budget is aid to schools for various after-school cultural
programs and landscape maintenance, and aid to private organizations, such as the
Beaches Resource Center and Dial -a -Ride.
94
PERSONAL SERVCES
Wages
Salaries and Wages 152,653 174,187 183,196 183,827 631
Overtime 2,740 2,878 2,600 2,000 (600)
Special Pay 8,524 31,471 5,504 5,711 207
Sub -Total 163,917 208,536 191,300 191,538 238
Benefits
FICA 11,652 15,197 14,579 14,653 74
Pension 18,254 17,849 20,346 23,259 2,913
Health and Life Insurance 18,409 15,829 18,498 14,762 (3,736)
Worker and Unemploy Comp 10,936 6,475 8,264 6,068 (2,196)
Sub -Total 59,251 55,350 61,687 58,742 (2,945)
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Total Wages and Benefits
223,168 263,886 252,987 250,279 (2,708)
OPERATING EXPENSES
Professional Services 164 425 (425)
Contract Services 13,204 11,718 33,233 32,040 (1,193)
Local Travel 116 132 300 1,000 700
Communications 6,703 6,878 7,400 7,000 (400)
Postage 400 234 300 250 (50)
Utilities 22,480 23,561 16,700 17,400 700
Rentals and Leases 6,092 2,723 3,500 4,000 500
Insurance
Repairs and Maintenance 365 646 4,645 2,000 (2,645)
Printing and Publishing 787 398 1,266 (1,266)
Advertising and Promotions
Other Current Charges 36,510 27,572 20,000 22,550 2,550
Office Supplies 699 951 800 800 0
Operating Supplies 11,047 12,670 12,600 9,700 (2,900)
Books, Training, Memberships 1,788 1,430 1,000 1,200 200
Grants & Aid to Other Organizations 66,968 28,749 52,500 38,820 (13,680)
Total Operating Expenses
CAPITAL OUTLAY
167,323 117,662 154,669 136,760 (17,909)
Land
Buildings
Infrastructure Improvements 6,887
Vehicles 21,000 0 (21,000)
Equipment
Total Capital Outlay 6,887 0 21,000 0 (21,000)
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 397,378 381,548 428,656 387,039 (41,617)
General Fund
Recreation Programs and Special Events
95
Parks Maintenance and Improvements
Purpose:
The Parks Maintenance and Beautification Division within Public Works manage the
day-to-day operations of the parks and beach accesses throughout the city and maintain
and upgrade city -owned landscaped properties. The division responsibilities include all
aspects of providing a safe recreational area for the citizens of Atlantic Beach and visitors
who use the parks as well as keeping the plants and foliage in landscaped areas
throughout the City aesthetically pleasing using native species when available. Specific
duties include parks facility and building maintenance, irrigation systems maintenance,
landscape bed installation and maintenance, and administering the tree adoption and
beach access adoption program.
Key Objectives:
• Replace or repair playground equipment as needed
• Continue to maintain and improve the quality of the parks
• Removal of dead Red Bay trees in the parks
• Ensure City irrigation systems operate properly
• Continue Tree Adoption Program
• Maintain and enhance existing landscaped areas
• Work with citizen groups to landscape beach accesses
Issues, Trends and Highlights:
• Acquisition of the River Branch Preserve, adding 350 acres of park land
• Landscaping and irrigation upgrades along the Seminole Road Ditch
• Construction of sidewalk and drainage improvements on George Street to enhance
Donner Park
• Construction of two new tennis courts at Donner Park, with storage facility and walkways
• Ahern Street Beach Access/Ocean Rescue landscape reconstruction and improvements
• Began bridge replacement in Howell Park during FY 2009, with $20,000 budgeted in FY
2010 for continuation of this project
Workload Data:
Activity
Est. FY08-09
FY07-08
FY06-07
Acres of Park Land Maintained
492.67
143.12
143.12
Color Flower Beds Maintained
5
7
20
Irrigation Systems
44
44
39
96
General Fund
Park Maintenance & Beautification
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 214,256 191,757 206,000 206,627 627
Overtime 8,476 9,674 6,800 6,800 0
Special Pay 8,238 13,504 3,600 2,700 (900)
Sub -Total 230,970 214,935 216,400 216,127 (273)
Benefits
FICA 17,069 15,811 16,555 16,534 (21)
Pension 32,144 25,624 27,016 31,423 4,407
Health and Life insurance 40,551 36,961 37,882 36,110 (1,772)
Worker and Unemploy Comp 16,735 10,865 10,030 8,181 (1,849)
Sub -Total 106,499 89,261 91,483 92,248 765
Total Wages and Benefits 337,469 304,196 307,883 308,376 493
OPERATING EXPENSES
Professional Services 617 641 400 400 0
Contract Services 186,695 165,550 155,000 153,000 (2,000)
Local Travel 267 500 300 (200)
Communications 7,176 6,327 5,000 2,850 (2,150)
Postage 83 17 61
Utilities 28,945 27,363 41,800 44,000 2,200
Rentals and Leases 3,619 2,853 2,200 5,880 3,680
Insurance
Repairs and Maintenance 21,844 21,202 51,900 45,400 (6,500)
Printing and Publishing 2,713 1,629 1,300 1,500 200
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 82,826 57,989 50,440 52,500 2,060
Books, Training, Memberships 300 600 300
Total Operating Expenses 334,518 283,838 308,901 306,430 (2,410)
CAPITAL OUTLAY
Land
Buildings 2,000 (2,000)
Infrastructure Improvements 71,137 15,917 64,184 20,000 (44,184)
Vehicles 13,150 32,360 18,000 (14,360)
Equipment 7,456 2,518 0
Total Capital Outlay 91,743 18,435 98,544 38,000 (60,544)
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 763,730 606,469 715,328 652,806 (62,461)
97
Public Works
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Revenues:
General Fund Resources 1,539,894 1,552,153 1,514,503 1,537,733 23,230
Local Option Gas Taxes 556,133 480,774 465,500 455,764 (9,736)
Sanitation Utility 1,464,137 1,922,879 1,822,000 1,822,000 0
Storm Water Utility 1,518,615 2,886,639 2,365,600 933,000 (1,432,600)
Total Revenues
5,078,779 6,842,445 6,167,603 4,748,497 (1,419,106)
Expenses:
Public Works Admin. 442,219 439,500 473,957 475,882 1,925
Street and Road Maint. 838,596 859,071 793,788 805,398 11,610
Local Option Gas Tax 511,978 593,035 617,114 516,500 (100,614)
Sanitation Utility 1,567,957 1,902,477 1,798,410 1,792,751 (5,659)
Storm Water Utility 1,920,140 2,255,226 4,454,266 888,764 (3,565,502)
Fleet Maintenance 259,079 253,582 246,758 256,453 9,695
Total Expenses 5,539,969 6,302,891 8,384,293 4,735,748 (3,648,545)
Resource Allocation:
Personal Services 999,726 1,001,510 1,082,350 1,097,424 15,074
Operating Expenses 2,653,368 3,121,475 3,011,567 2,607,599 (403,968)
Capital Outlay 1,296,179 1,404,451 3,575,485 81,600 (3,493,885)
Debt Service 211,448 212,916 212,591 212,461 (130)
Transfers 379,248 562,539 502,300 736,664 234,364
Total Resource Allocation: 5,539,969 6,302,891 8,384,293 4,735,748 (3,648,545)
Summary of Authorized Positions
Allocation 2008-2009 2009-2010
Public Works Administration
Public Works Director 1.00 1.00
Deputy Public Works Director 1.00 1.00
Public Works Inspector 1.00 1.00
Administrative Assistant 1.00 1.00
Dispatcher 1.00 1.00
Clerk - ( Part Time) 1.00 1.00
6.00 6.00
Street and Road Maintenance
Streets and Maintenance Division Director 0.60 0.60
Crew Chief 0.50 0.50
Heavy Equipment Operator 0.30 0.30
Mechanic 0.85 0.85
Sign / Building Maintenance 0.90 0.90
General Maintenance Worker 3.75 3.75
6.90 6.90
Storm Water Maintenance
Streets and Maintenance Division Director 0.40 0.40
Crew Chief 0.50 0.50
Heavy Equipment Operator 2.60 2.60
Sign / Building Maintenance 0.10 0.10
Mechanic 0.15 0.15
General Maintenance Worker 1.25 1.25
5.00 5.00
Sanitation
Heavy Equipment Operator
Total Public Works
0.40 0.40
18.30 18.30
98
Public Works Administration
Purpose:
The Public Works Administration Department is responsible for engineering and administrative support
for the Public Works divisions, Public Works Capital Improvement Program and construction projects,
and customer requests related to Public Works functions.
Key Objectives:
• Continue to complete new projects in synchronization with the City Commission's strategic
planning priorities (Royal Palms Drainage Improvements).
• Continue to improve upon the effectiveness and productivity of the Parks Maintenance and
Beautification Division as well as combining and coordinating efforts between all Public Works
staff and equipment.
• Continue to administer the Capital Improvement Program by completing projects at minimum
cost while assuring quality construction.
• Streamline plan reviews and ensure building contractors understand submittal requirements for
permit applications.
• Continue master planning and mapping of city facilities using Geographic Information System
Issues, Trends and Highlights:
• Prepared and delivered the annual National Pollutant Discharge Elimination System (NPDES)
report.
• Provided construction engineering and inspection services on major projects, including Hopkins
Creek Regional Storm Water Facility, various concrete projects, water, sewer and storm water
upgrades, milling and paving, and many additional minor projects.
• Engineering and administrative support provided for regulatory permits and permit renewals.
• Continued training of supervisory staff, via professional seminars, including the Florida Storm
Water Association's (FSA) 2008 Winter and 2009 Annual Conference.
• Continued organization of City maps and plan files, preparing for document imaging and
archiving of files. No funds are budgeted in FY 2010 for outside document imaging services. All
imaging will have to be performed using in-house staff.
• Continued contract administration for annual contracts, including asphalt, beach cleaning,
concrete, ditch spraying, engineering, fleet maintenance, hurricane debris removal, landscape
maintenance of City parks, Atlantic Blvd./Town Center medians and the Mayport Flyover,
mosquito control, palm tree trimming, point repairs, lawn fertilization and pest control, sanitation,
stormwater jetting, street sweeping, surveying, and uniforms.
• With City of Jacksonville Public Works, completed median construction and resurfacing of
Mayport Road.
99
General Fund
Public Works Administration
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 274,408 270,716 304,400 307,549 3,149
Overtime 92 0 200 200
Special Pay 7,174 7,485 8,800 7,150 (1,650)
Sub -Total 281,582 278,293 313,200 314,899 1,699
Benefits
FICA 20,484 20,167 22,870 24,090 1,220
Pension 35,159 34,660 38,632 44,930 6,298
Health and Life Insurance 32,784 29,096 34,780 35,600 820
Worker and Unemploy Comp 15,773 16,597 8,970 9,283 313
Sub -Total 104,200 100,520 105,252 113,903 8,651
Total Wages and Benefits 385,782 378,813 418,452 428,802 10,350
OPERATING EXPENSES
Professional Services 8,743 24,205 9,000 9,000 0
Contract Services 9,822 4,715 10,000 4,800 (5,200)
Local Travel 563 1,201 600 600 0
Communications 8,729 7,351 8,000 8,000 0
Postage 16 200 100 (100)
Utilities
Rentals and Leases 54 480 426
Insurance
Repairs and Maintenance 6,874 5,799 9,051 10,300 1,249
Printing and Publishing 3,195 1,673 1,500 1,500 0
Advertising and Promotions
Other Current Charges
Office Supplies 1,851 1,472 1,900 1,900 0
Operating Supplies 9,518 8,877 8,600 6,400 (2,200)
Books, Training, Memberships 5,701 3,493 5,000 4,000 (1,000)
Total Operating Expenses
CAPITAL OUTLAY
55,012 58,786 53,905 47,080 (6,825)
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 1,425 1,901 1,600 (1,600)
Total Capital Outlay 1,425
DEBT SERVICE
Principal
Interest
Other
1,901 1,600 0 (1,600)
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 442,219 439,500 473,957 475,882 1,925
100
Streets and Road Maintenance
Purpose:
The Streets and Road Maintenance Division of the Public Works Department is responsible for
maintaining and improving the City's streets, rights-of-way, signs, and storm water conveyance
and treatment systems.
Key Objectives:
• Continue improvement of signs, sidewalks and rights -of way
• Document roadway status in the City's GIS database
• Continue ten year plan for street maintenance utilizing Pavement Management System to update
roadway inventory and maintenance plan
• Continue maintenance and replacement of street signs and inventory
• Continue maintenance of Town Center, Atlantic Boulevard and Mayport Road medians, and the
Mayport Road flyover area
Issues, Trends and Highlights:
• Resurfacing using Gas Tax funds was accomplished on two streets
• Mayport Road resurfacing and medians project completed
• Awarded new contract for lawn maintenance for Town Center, Atlantic Blvd. Medians, Mayport
Road flyover areas and medians on Mayport Road.
Workload Data
Activity
Est.
FY -08/09
FY -07/08
FY -06/07
FY -05/06
City Street Overall Condition Index
(OCI)
Ip*
74.7
74.6
73.7
Tons of Asphalt Patching
200
343
150
150
Tons of Limerock
75
125
300
300
Miles of Paved Roadway (incl. FDOT)
57.2
57.2
57.2
57.2
*Pavement Management inspections still in progress
10.
General Fund
Public Works Streets Division
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 227,433 235,426 254,400 254,645 245
Overtime 15 649 675 500 (175)
Special Pay 4,116 6,670 5,566 5,535 (31)
Sub -Total 231,564 242,745 260,641 260,680 39
Benefits
FICA 17,454 18,406 18,492 19,942 1,450
Pension 30,278 30,104 33,986 38,726 4,740
Health and Life Insurance 33,381 31,819 33,583 33,811 228
Worker and Unemploy Comp 23,940 16,888 15,170 16,335 1,165
Sub -Total 105,053 97,217 101,231 108,814 7,583
Total Wages and Benefits 336,617 339,962 361,872 369,494 7,622
OPERATING EXPENSES
Professional Services 112 236 3,340 2,000 (1,340)
Contract Services 131,508 174,216 165,000 120,114 (44,886)
Town Center Maintenance 71,142 47,768 50,000 50,000 0
Transportation, Postage 38 0
Communications 5,791 5,158 4,200 2,800 (1,400)
Utilities 101,997 112,285 133,000 134,500 1,500
Rentals and Leases 2,181 2,376 2,100 8,990 6,890
Insurance
Repairs and Maintenance 12,453 2,694 3,300 8,900 5,600
Printing and Publishing 1,213 3,204 2,455 3,000 545
Advertising and Promotions
Other Current Charges
Office Supplies 171 171 200 200 0
Operating Supplies 57,614 66,691 55,700 59,100 3,400
Books, Training, Memberships 706 342 200 200 0
Mosquito Control 7,500 7,500 7,500 7,500 0
Total Operating Expenses 392,426 422,641 426,995 397,304 (29,691)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements 53,626 26,272
Vehicles 34,367 21,730
Equipment 21,560 48,466
4,921
(4,921)
38,600 38,600
0
Total Capital Outlay 109,553 96,468 4,921 38,600 33,679
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 838,596 859,071 793,788 805,398 11,610
102
Local Option Gas Tax Fund
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, rights-of-way, 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 Division's top prioritized street paving
and resurfacing projects as well as curb and gutter repair projects.
• To provide funds for the City's Stormwater Utility for maintenance of the MS4.
• 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).
Issues, Trends and Highlights:
• Selection of streets for milling and paving of streets is prioritized by the ongoing
pavement management program. In FY 2009, Rose Street and Seminole Road
were resurfaced. Six streets were resurfaced in FY 2008. Remaining funds from
FY 2009 will be used to resurface streets in the Royal Palms subdivision.
• The FY 2010 budget for sidewalk and curb and gutter repair was reduced to only
$25,000.
• The budget for FY 2010 includes a $423,000 transfer from the Local Option Gas
Tax Fund to the Storm Water Fund for street resurfacing in the Royal Palms
subdivision, in conjunction with the drainage rehabilitation project.
10_
Local Option Gas Tax
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Restricted 266,143 290,649 220,075 68,461 (151,614)
Restricted/Designated 0 0 0 0 0
Cash Forward 266,143 290,649 220,076 68,461 (161,614)
Revenues
Local Option Gas Taxes 542,920 474,388 465,000 455,264 (9,736)
Interest Eamings 13,213 6,386 500 500 0
Total Revenues
556,133 480,774 465,500 455,764 (9,736)
Other Financing Sources 41,687
Total Resources
Expenditures
822,276 813,110 685,575 524,225 (161,350)
Operating Expenses
Professional Services
Contract Services 247,793 244,493 317,614 0 (317,614)
Operating Supplies
Repair and Maintenance
Capital Outlay
Street and Sidewalk Improvements 5,537 31,976 45,000 25,000 (20,000)
Core City Project
Paving
Transfers Out
To Debt Service 70,648 68,566 68,500 68,500 0
To General Fund
To Storm Water Utility Fund 188,000 248,000 186,000 423,000 237,000
DIVISION TOTALS 511,978 593,035 617,114 516,500 (100,614)
Other Financing Uses 19,649
Restricted 290,649 220,075 68,461 7,725 (60,736)
Ending Cash 290,649 220,075 68,461 7,725 (60,736)
Total Expenses and Cash 822,276 813,110 685,575 524,225 (161,350)
Resource Allocation
Personal Services 0 0 0 0 0
Operating Expenses 247,793 244,493 317,614 0 (317,614)
Capital Outlay 5,537 31,976 45,000 25,000 (20,000)
Debt Service 0 0 0 0 0
Transfers 258,648 316,566 254,500 491,500 237,000
Total Resources 511,978 593,035 617,114 516,500 (100,614)
104
Sanitation Fund
Purpose:
The Sanitation Department is responsible for overseeing the refuse contractor's
compliance with their contractual obligation to the City, including removal of garbage,
yard waste, construction debris and recycling.
Key Objectives:
• Continue to monitor the contractor's performance for strict compliance with the
contract, which provides for liquidated damages
• Continue efforts to increase recycling volumes in the City
• Prepare for storm debris cleanup efforts by ensuring contracts are in place and
vendors are prepared
• Continue monthly meetings with contractor
Issues, Trends and Highlights:
• City's franchise hauler is Advanced Disposal.
• Sanitation contract includes white goods, tire pickup and pickup at City facilities.
• All commercial accounts are now being serviced by the franchise hauler, resulting in
declining revenues, as businesses "right size" dumpster needs.
• In FY 2009, debris removal expenses related to Tropical Storm Fay of $40,000 were
paid to the City of Jacksonville and included in contractual services. Of the total
$130,000 of debris -related expenses incurred in FY 2008 and FY 2009,
approximately $117,000 was recouped from FEMA and the State of Florida in FY
2009.
• The FY 2010 budget includes $5,000 for a solid waste transfer station study.
Activity
Est'
FY -08/09
FY -07/08
FY -06/07
FY -05/06
Number of Residential Accounts
4,966
4,966
4,966
4,966
Number of Commercial Accounts
610
619
650
650
10..,
Sanitation Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Restricted 355,859 357,063 474,744 448,203 (26,542)
Operating Cash 123,991 23,954 (135,357) (23,194) 112,164
Cash Forward 479,850 381,017 339,387 425,009 85,622
Revenues
Garbage Services 1,429,031 1,749,742 1,800,000 1,800,000 0
Interest Eamings 23,067 8,575 2,000 2,000 0
Commercial Franchise Fees 11,461 13,186 5,000 5,000 0
Miscellaneous Collections 30,396 15,000 15,000 0
Disaster Relief Grants 578 120,980
Total Revenues 1,464,137 1,922,879 1,822,000 1,822,000 0
Other Financing Sources 4,987 62,032 (62,032)
Total Resources 1,948,974 2,303,896 2,223,419 2,247,009 23,590
Expenditures
Sanitation 1,567,957 1,902,477 1,798,410 1,792,751 (5,659)
DIVISION TOTALS 1,567,957 1,902,477 1,798,410 1,792,751 (5,659)
Other Financing Uses 82,032
Restricted 357,063 474,744 448,203 448,188 (15)
Operating Cash 23,954 (135,357) (23,194) 6,070 29,263
Ending Cash 381,017 339,387 425,009 454,258 29,249
Total Expenses and Cash 1,948,974 2,303,896 2,223,419 2,247,009 23,590
Resource Allocation
Personal Services 24,567 24,784 26,265 25,993 (272)
Operating Expenses 1,283,086 1,628,220 1,518,745 1,521,594 2,849
Capital Outlay 139,704 3,500 5,600 0 (5,600)
Debt Service 0 0 0 0 0
Transfers 120,600 245,973 247,800 245,164 (2,636)
Total Resources
1,567, 957 1,902,477 1,798,410 1,792,751
(5,659)
Position
AUTHORIZED PERSONNEL
Allocation 2008-2009 2009-2010
Heavy Equipment Operator 0.40 0.40 0.40
106
Sanitation Fund
Public Works Sanitation
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 15,372 16,096 17,200 16,838 (362)
Overtime 28 21 47 25 (22)
Special Pay 1,450 1,396 1,330 1,203 (128)
Sub -Total 16,850 17,513 18,577 18,065 (512)
Benefits
FICA 1,232 1,262 1,421 1,380 (41)
Pension 2,091 2,050 2,263 2,561 298
Health and Life insurance 2,658 2,737 2,804 2,825 21
Worker and Unemploy Comp 1,736 1,222 1,200 1,163 (37)
Sub -Total 7,717 7,271 7,688 7,928 240
Total Wages and Benefits 24,567 24,784 26,265 25,993 (272)
OPERATING EXPENSES
Professional Services 11 0 0 5,000 5,000
Contract Services 1,140,152 1,464,986 1,343,096 1,340,990 (2,106)
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance 19 3,017 3,832 3,496 (336)
Repairs and Maintenance 7,861 7,567 6,696 (871)
Printing and Publishing 742 200 200
Advertising and Promotions
Other Current Charges 1,637
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges 142,162 150,719 164,250 165,212 962
Total Operating Expenses 1,283,086 1,628,220 1,518,745 1,521,594 2,849
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 136,204
Equipment 3,500 3,500 5,600 (5,600)
Total Capital Outlay 139,704 3,500 5,600 0 (5,600)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund 120,600 245,973 247,800 245,164 (2,636)
To
To
Total Transfers 120,600 245,973 247,800 245,164 (2,636)
DIVISION TOTALS 1,567,957
1,902,477 1,798,410 1,792,751 (5,659)
10,
Storm Water Drainage Fund
Purpose:
The Storm Water Utility is responsible for funding improvements to reduce the impact of severe
weather by providing effective treatment and removal of the City's storm water.
Key Objectives:
• Continue storm water collection, conveyance and treatment system preventive maintenance
• Implement additional areas of the Storm Water Master Plan
• Continue storm water system inspections, monitoring, and reporting required by the National
Pollutant Discharge Elimination System (NPDES) and Municipally Separate Stormsewer System
(MS4) permits
Issues, Trends and Highlights:
• Monitored compliance with NPDES storm water permit requirements and submitted Annual MS4
Report to the Florida Department of Environmental Protection (FDEP) on April 7, 2009.
• Royal Palms drainage rehabilitation project under design. Anticipate construction underway
before beginning of fiscal year.
• Construction of the Hopkins Creek Regional Retention Pond completed and ribbon cutting
ceremony held on November 13, 2008.
• Performed preventive maintenance on storm drain lines and catch basins, including vacuuming
and water jetting, using City personnel and equipment and contracted support for large pipe
systems.
• Reshaped over 4,237 linear feet of ditches, cleaned out approximately 127 catch basins, and jetted
and cleaned 9,763 linear feet of storm sewer pipe lines, removing over 97 cubic yards of debris.
• Piggy backed off of JEA contract for ditch spraying for invasive aquatic weeds, with current City
contractor.
• Continued public education program using Watershed Action Volunteers and the coastal
environment interactive (Enviroscape) model.
Workload Data
Activity
Est.
FY -08/09
FY -07/08
FY -06/07
FY -05/06
Miles of Drainage Ditches
14.4
14.4
14.4
14.4
Miles of Ditch Maintained
6.5
6.5
6.5
6.5
Miles of Storm Sewer
22
22
22
22
Number of Catch Basins
939
928
928
928
108
Storm Water Utility
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Restricted 370,576 368,593 357,136 343,000 (14,136)
Operating Cash 2,437,748 2,029,839 2,167,165 598,179 (1,568,986)
Cash Forward 2,808,324 2,398,432 2,524,301 941,179 (1,583,122)
Revenues
Storm Water Fees 380,309 390,774 495,000 495,000 0
Interest Eamings 113,066 48,765 3,000 15,000 12,000
FI. Dept of Environmental Protection 938,145
Other 240 280
Transfers
From Half Cent Sales Tax Fund 237,000 800,000 257,500 (257,500)
From Gas Tax Fund 188,000 248,000 186,000 423,000 237,000
From General Fund 600,000 460,675 1,424,100 (1,424,100)
Total Revenues 1,518,615 2,886,639 2,365,600 933,000 (1,432,600)
Other Financing Sources 505,544 (505,544)
Total Resources 4,326,939 5,285,071 5,395,445 1,874,179 (3,521,266)
Expenditures
Storm Water Utility 1,920,140 2,255,226 4,454,266 888,764 (3,565,502)
DIVISION TOTALS 1,920,140 2,256,226 4,454,266 888,764 (3,565,502)
Other Financing Uses 8,367 505,544
Restricted 368,593 357,136 343,000 326,661 (16,339)
Operating Cash 2,029,839 2,167,165 598,179 658,754 60,575
Ending Cash 2,398,432 2,524,301 941,179 985,415 44,236
Total Expenses and Cash 4,326,939 5,285,071 5,395,445 1,874,179 (3,621,266)
Resource Allocation
Personal Services 252,760 257,951 275,761 273,135 (2,626)
Operating Expenses 437,770 525,254 450,900 388,168 (62,732)
Capital Outlay 1,018,162 1,259,105 3,515,014 15,000 (3,500,014)
Debt Service 211,448 212,916 212,591 212,461 (130)
Transfers 0 0 0 0 0
Total Resources 1,920,140 2,255,226 4,464,266 888,764 (3,565,502)
1
10,
Storm Water Utility
Public Works Storm Water
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 168,133 176,472 190,554 190,379 (175)
Overtime 169 1,207 600 600 0
Special Pay 4,834 5,166 5,624 1,040 (4,584)
Sub -Total 173,136 182,845 196,778 192,019 (4,759)
Benefits
FICA 13,126 13,871 14,571 14,689 118
Pension 24,536 24,603 27,874 28,952 1,078
Health and Life Insurance 23,117 23,199 24,478 24,529 51
Worker and Unemploy Comp 18,845 13,433 12,060 12,945 885
Sub -Total 79,624 75,106 78,983 81,115 2,132
Total Wages and Benefits 252,760 257,951 275,761 273,135 (2,626)
OPERATING EXPENSES
Professional Services 36,743 32,690 7,125 7,100 (25)
Contract Services 134,893 216,229 169,649 142,500 (27,149)
Local Travel 74 0 0 0 0
Communications 1,624 1,432 981 1,100 119
Postage
Utilities
Rentals and Leases 462 416 900 980 80
Insurance 28,048 22,603 17,989 20,672 2,683
Repairs and Maintenance 26,843 31,994 38,673 12,436 (26,237)
Printing and Publishing 690 1,232 400 400 0
Advertising and Promotions
Other Current Charges 493 1,102 570 600 30
Office Supplies 161 142 200 200 0
Operating Supplies 33,457 41,877 32,750 30,700 (2,050)
Books, Training, Memberships 1,763 1,727 2,800 2,800 0
Internal Service Charges 172,519 173,810 178,863 168,680 (10,183)
Total Operating Expenses 437,770 525,254 450,900 388,168 (62,732)
CAPITAL OUTLAY
Land 870,573
Buildings
Infrastructure Improvements 147,589 1,259,105 3,515,014 15,000 (3,500,014)
Vehicles
Equipment
Total Capital Outlay 1,018,162 1,259,105 3,515,014 15,000 (3,500,014)
DEBT SERVICE
Principal 102,054 106,947 109,044 111,840 2,796
Interest 109,104 105,770 103,237 100,311 (2,926)
Other 290 199 310 310 0
Total Debt Service 211,448 212,916 212,591 212,461 (130)
TRANSFERS
To miscellaneous other funds
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 1,920,140 2,255,226 4,454,266 888,764 (3,565,502)
110
Fleet Maintenance
Purpose:
The Public Works 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 is 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
• Continue 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 performing routine preventive
maintenance
• Continue to review corrective action in cases of vehicle or equipment abuse as reported
by contractor
• Continue efforts to improve fleet fuel efficiency by providing mileage reports to
department heads and researching alternative operating procedures and vehicles
Issues, Trends and Highlights:
• The City continues to experience a downward trend in vehicle repair costs, 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 822.
Workload Data
Est.
Activity
FY -08/09
FY -07/08
FY -06/07
FY -05/06
Number of Vehicle Repairs
820
814
831
821
Fleet Maintenance
Public Works Fleet Maintenance
PERSONAL SERVCES
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Wages
Salaries and Wages
Overtime
Special Pay
Sub -Total 0 0 0 0 0
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unempioy Comp
Sub -Total 0 0 0 0 0
Total Wages and Benefits 0 0 0 0 0
OPERATING EXPENSES
Professional Services
Contract Services 233,502 238,677 240,078 248,000 7,922
Local Travel
Communications 1,666 1,606 1,076 1,053 (23)
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 250 150 2,650 2,500
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 1,863 1,798 2,104 1,750 (354)
Books, Training, Memberships
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
237,281 242,081 243,408 253,453 10,045
21,798
11,501 3,350 3,000 (350)
Total Capital Outlay 21,798 11,501 3,350 3,000 (350)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 259,079 253,582 246,758 256,453 9,695
112
Public Utilities
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Revenues:
Water Utility 2,801,864 2,719,388 2,853,764 3,838,256 984,492
Sewer Utility 3,701,160 4,019,414 5,355,436 9,646,642 4,291,206
Total Revenues 6,503,024 6,738,802 8,209,200 13,484,898 5,275,698
Expenses:
Water Utility
Water Plant 700,326 627,219 820,358 1,540,192 719,834
Water Distribution 576,023 578,807 562,836 651,240 88,404
Administrative / Non Div. 1,099,081 1,121,861 1,113,258 1,247,774 134,516
Total 2,375,430 2,327,887 2,496,452 3,439,206 942,754
Sewer Utility
Sewer Collection 756,796 1,625,706 1,769,384 4,792,379 3,022,995
Sewer Treatment 1,924,427 1,946,186 2,684,352 1,878,902 (805,450)
Administrative / Non Div. 1,596,678 1,597,601 1,548,447 2,636,373 1,087,926
Total 4,277,901 5,169,493 6,002,183 9,307,654 3,305,471
Total Expenses 6,653,331 7,497,380 8,498,635 12,746,860 4,248,225
Resource Allocation:
Personal Services 1,644,833 1,700,017 1,734,038 1,769,391 35,353
Operating Expenses 3,021,626 3,315,341 3,303,910 3,158,926 (144,984)
Capital Outlay 468,438 936,929 1,950,126 5,060,825 3,110,699
Debt Service 1,391,623 1,399,033 1,396,661 1,471,474 74,813
Transfers 126,811 146,060 113,900 1,286,244 1,172,344
Total Resource Allocation: 6,653,331 7,497,380 8,498,635 12,746,860 4,248,225
Summary of Authorized Positions
Water Utility
Public Utilities Director
Utility Plant Division Director
Special Projects Manager
Water Plant Superintendent
Conveyance Division Director
Utilities Collection / Distribution Operators
Cross Connection Administrator / GIS Technician
Sewer Utility
Public Utilities Director
Utility Plant Division Director
Special Projects Manager
Wastewater Plant Superintendent
Conveyance Division Director
Wastewater / Water Operators
Utilities Collection / Distribution Operators
Heavy Equipment Operator
Heavy Equipment Operator (Part Time)
Wastewater / Water Operator - (Part Time)
Cross Connection Administrator / GIS Technician
2008-2009 2009-2010
0.50 0.50
0.50 0.50
0.50 0.50
1.00 1.00
0.50 0.50
3.00 3.00
0.50 0.50
0.50 0.50
0.50 0.50
0.50 0.50
1.00 1.00
0.50 0.50
6.00 6.00
3.00 3.00
0.70 0.70
1.00 1.00
4.00 4.00
0.50 0.50
24.70 24.70
114
Public Utilities Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Restricted 3,064,932 3,064,052 3,058,004 3,161,361 103,356
Operating Cash 1,007,705 1,141,911 516,553 123,761 (392,791)
Cash Forward 4,072,637 4,205,963 3,574,557 3,285,122 (289,435)
Revenues
Grants / Loan Proceeds 34,384 79,180
Inside City Charges 3,561,780 3,642,009 3,927,182 4,319,507 392,325
Outside City Charges 2,219,576 2,340,685 2,579,114 2,837,515 258,401
Cut -in -Fees 18,376 11,490 5,724 0 (5,724)
Service Charges 113,960 116,108 117,000 117,000 0
Delinquent Charges 165,935 141,916 160,000 165,000 5,000
Water / Sewer Connection Charges 128,573 170,369 142,756 0 (142,756)
Water Cross Connection 1,750 2,010 2,000 2,000 0
Water Impact Fees 22,460 39,950 25,045 0 (25,045)
Interest Earnings 197,586 80,271 5,100 8,100 3,000
Miscellaneous 38,644 84,297 54,007 42,000 (12,007)
Assessments 0 9 0 0 0
System Development Charges 0 0 21,997 150,000 128,003
Financed Charges 0 30,508 15,000 15,000 0
Loan Proceeds 0 0 0 5,828,776 5,828,776
Transfer from General Fund 0 0 1,154,275 0 (1,154,275)
Total Revenues 6,503,024 6,738,802 8,209,200 13,484,898 5,275,698
Other Financing Sources 283,633 127,172 0 0 0
Total Resources 10,859,294 11,071,937 11,783,757 16,770,020 4,986,263
Expenditures
Water Production 700,326 627,219 820,358 1,540,192 719,834
Sewer Treatment 1,924,427 1,946,186 2,684,352 1,878,902 (805,450)
Distribution and Collection 1,332,819 2,204,513 2,332,220 5,443,619 3,111,399
Non -Divisional 2,695,759 2,719,462 2,661,705 3,884,147 1,222,442
DIVISION TOTALS
6,653,331 7,497,380 8,498,635 12,746,860 4,248,225
Other Financing Uses 0 0 0 0 0
Restricted 3,064,052 3,058,004 3,161,361 3,433,387 272,027
Operating Cash 1,141,911 516,553 123,761 589,773 466,011
Ending Cash 4,205,963 3,574,557 3,285,122 4,023,160 738,036
Total Expenses and Cash
Resource Allocation
10,859,294 11,071,937 11,783,757 16,770,020 4,986,263
Personal Services 1,644,833 1,700,017 1,734,038 1,769,391 35,353
Operating Expenses 3,021,626 3,315,341 3,303,910 3,158,926 (144,984)
Capital Outlay 468,438 936,929 1,950,126 5,060,825 3,110,699
Debt Service 1,391,623 1,399,033 1,396,661 1,471,474 74,813
Transfers 126,811 146,060 113,900 1,286,244 1,172,344
Totals 6,653,331 7,497,380 8,498,635 12,746,860 4,248,225
11J
Water Utility Fund
Purpose:
The Water Production and Water Distribution Divisions operate and maintain four water
treatment plants, eight potable water wells, and the distribution system to supply potable
water and fire protection.
Key Objectives:
• To insure adequate quantity and quality of future water supplies throughout the
service area through proper maintenance and planning
• To protect existing water facilities through accurate system mapping
• To maintain water supply and facilities to provide fire protection
• To protect the public health through compliance with local, state and federal
regulatory requirements for drinking water standards
Issues, Trends and Highlights:
• The City's Consumptive Use Permit Renewal Application is under review.
Additional monitoring requirements and conservation initiatives will be included
in the permit.
• Consumption has dropped over the last several years, leading to a revenue
shortage. A combination of factors, including conservation, vacant apartments
and mobile home parks, installation of private wells and construction of new
homes with water conserving plumbing fixtures and smaller yards may account
for the decreased water use.
• The St. Johns River Water Management District is preparing the 2010 Water
Supply Plan. This plan currently shows the entire Northeast Florida area as a
potential Priority Water Caution Area with possible limits on withdrawals from
the Floridian Aquifer. The City will be working with other utilities and the
District to determine potential effects on water supply allocations and costs.
Workload Data
Activity
FY -09 (est.)
FY -08
FY -07
Million Gallons Treated
888
886
982
Miles of distribution system maintained
90
90
90
Number of Meters/Services (April)
8,120
8,110
8,081
116
Sewer Utility Fund
Purpose:
The Sewer Collection and Sewer Treatment Divisions operate and maintain two
wastewater treatment plants designed to treat a total of 4.9 million gallons of wastewater
per day (MGD). These divisions also operate and maintain lift stations, force mains,
sewer collection piping, and the effluent pumping system and outfall force mains which
discharge to the St. Johns River. Biosolids, the treated product of the wastewater
treatment plants, 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 maintain and improve facilities and equipment to extend the life of the system
• To implement the Capital Improvement Program outlined in the Sewer Master
Plan Update
• To protect the system by continually updating sewer maps using the GIS system
Issues, Trends and Highlights:
• Preliminary engineering to determine the most cost-effective method of meeting
the Total Maximum Daily Load (TMDL) for nitrogen is complete. Wastewater
Plant #1 will be upgraded for nitrogen removal. Wastewater Plant #2 will be
abandoned and its flow pumped to Wastewater Plant #1. Final design of
improvements is underway.
• TMDL regulation will require engineering and construction costing millions of
dollars.
• The operating budget will maintain current levels of service only and maintain
compliance with new and existing regulatory requirements.
• The FY 2010 budget includes $5,800,000 of financing to fund a new well and
TMDL required plant upgrades.
Workload Data
Activity
FY09 (est.)
FY08
FY07
Millions of Gallons Treated
800
796
857
Miles of Sewer Lines Maintained
88
88
86
*Number of Lift Stations Maintained
32*
32*
32*
Sewer Services Maintained (April)
7,463
7,461
7,391
cludes storm water pump station.
11,
Water Utility Fund
Water Production Division
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 173,483 198,778 209,071 208,151 (920)
Overtime 5,384 3,455 3,800 3,800 0
Special Pay 14,131 21,774 18,020 19,833 1,813
Sub -Total 192,998 224,007 230,891 231,784 893
Benefits
FICA 12,953 16,507 17,663 17,731 68
Pension 26,788 24,866 27,728 31,655 3,927
Health and Life Insurance 14,618 19,303 19,825 20,033 208
Worker and Unemploy Comp 9,992 8,370 9,000 7,751 (1,249)
Sub -Total 64,351 69,046 74,216 77,170 2,954
Total Wages and Benefits 257,349 293,053 305,107 308,954 3,847
OPERATING EXPENSES
Professional Services 40,884 18,501 8,000 15,500 7,500
Contract Services 209,992 143,121 211,235 182,000 (29,235)
Local Travel 424 100 200 200 0
Communications 3,726 3,079 1,300 1,000 (300)
Postage 1,979 99 200 200 0
Utilities 92,814 97,643 125,996 127,000 1,004
Rentals and Leases 532 358 500 2,040 1,540
Insurance
Repairs and Maintenance 25,925 15,689 17,227 12,880 (4,347)
Printing and Publishing 1,189 2,026 1,300 1,300 0
Advertising and Promotions
Other Current Charges 9,000 7,000 20,120 20,200 80
Office Supplies 2,076 2,369 2,000 2,000 0
Operating Supplies 39,880 31,772 36,300 38,100 1,800
Books, Training, Memberships 7,019 7,378 4,807 5,493 686
Total Operating Expenses
CAPITAL OUTLAY
435,440 329,135 429,185 407,913 (21,272)
Land
Buildings
Infrastructure Improvements 7,537 2,926 58,775 800,725 741,950
Vehicles 12,000 (12,000)
Equipment 2,105 15,291 22,600 7,309
Total Capital Outlay 7,537 5,031 86,066 823,325 737,259
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 700,326 827,219 820,358 1,540,192 719,834
118
Sewer Utility Fund
Sewer Treatment Division
PERSONAL SERVCES
Wages
Salaries and Wages 485,727 524,890 552,223 560,515 8,292
Overtime 28,278 17,553 8,700 10,000 1,300
Special Pay 81,772 50,078 41,390 38,821 (2,569)
Sub -Total 595,777 592,521 602,313 609,336 7,023
Benefits
FICA 44,467 43,842 46,444 46,614 170
Pension 64,301 62,857 71,228 82,853 11,625
Health and Life insurance 51,860 53,927 57,421 58,922 1,501
Worker and Unemploy Comp 28,426 21,361 22,000 20,006 (1,994)
Sub -Total 189,054 181,987 197,093 208,396 11,303
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Total Wages and Benefits 784,831 774,508 799,406 817,732 18,326
OPERATING EXPENSES
Professional Services 5,274 16,488 3,000 7,000 4,000
Contract Services 269,539 264,575 246,500 268,400 21,900
Local Travel 21 177 100 100 0
Communications 10,296 9,075 7,000 6,500 (500)
Postage 343 790 300 450 150
Utilities 403,353 425,666 511,000 514,500 3,500
Rentals and Leases 1,801 1,331 2,200 3,700 1,500
Insurance
Repairs and Maintenance 86,798 109,654 89,767 71,920 (17,847)
Printing and Publishing 7,252 5,900 3,500 (2,400)
Advertising and Promotions 0
Other Current Charges 19,250 16,928 14,550 15,000 450
Office Supplies 2,373 1,731 1,700 1,700 0
Operating Supplies 124,099 146,922 127,174 130,900 3,726
Books, Training, Memberships 7,186 5,921 6,530 6,500 (30)
Total Operating Expenses
CAPITAL OUTLAY
937,685 999,258 1,015,721 1,030,170 14,449
Land
Buildings 21,235 0
Infrastructure Improvements 158,001 166,755 812,601 31,000 (781,601)
Vehicles 15,156 0
Equipment 7,619 5,665 56,624 (56,624)
Total Capital Outlay 202,011 172,420 869,226 31,000 (838,225)
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 1,924,427 1,946,186 2,684,352 1,878,902 (805,450)
11,
Water Utility Fund
Water Distribution Division
PERSONAL SERVCES
Wages
Salaries and Wages 204,063 207,182 202,900 212,706 9,806
Overtime 18,821 25,357 15,000 15,000 0
Special Pay 8,329 17,554 15,000 17,163 2,163
Sub -Total 231,213 250,093 232,900 244,869 11,969
Benefits
FICA 17,365 18,444 16,000 18,732 2,732
Pension 26,743 26,901 30,143 32,348 2,205
Health and Life Insurance 23,724 27,894 26,236 29,464 3,178
Worker and Unemploy Comp 15,644 11,738 10,735 10,262 (473)
Sub -Total 83,476 84,977 83,164 90,806 7,642
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Total Wages and Benefits
314,689 335,070 316,064 335,675 19,611
OPERATING EXPENSES
Professional Services 2,550 2,125 1,000 2,500 1,500
Contract Services 50,451 60,324 65,000 57,000 (8,000)
Local Travel 810 791 800 800 0
Communications 4,785 4,699 4,200 3,600 (600)
Postage 47 72 50 50 0
Utilities 1,749 2,063 2,100 2,200 100
Rentals and Leases 1,146 1,265 2,000 3,500 1,500
Insurance
Repairs and Maintenance 30,826 31,667 30,113 40,915 10,802
Printing and Publishing 94 1,516 817 800 (17)
Advertising and Promotions
Other Current Charges
Office Supplies 692 690 700 700 0
Operating Supplies 102,582 97,022 104,000 109,000 5,000
Books, Training, Memberships 3,921 3,453 3,125 3,000 (125)
Internal Service Charges
Total Operating Expenses 199,653 205,687 213,905 224,065 10,160
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
47,137
14,544
6,175 30,000 84,000 54,000
31,875 0
2,867 7,500 4,633
Total Capital Outlay 61,681 38,050 32,867 91,500 58,633
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
To
To
Total Transfers
0
0 0 0 0
DIVISION TOTALS 576,023 578,807 562,836 651,240 88,404
120
Sewer Utility Fund
Sewer Collection Division
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
PERSONAL SERVCES
Wages
Salaries and Wages 181,579 192,319 208,900 207,090 (1,810)
Overtime 9,475 9,681 6,500 5,250 (1,250)
Special Pay 18,506 19,025 18,000 10,413 (7,587)
Sub -Total 209,560 221,025 233,400 222,753 (10,647)
Benefits
FICA 15,594 16,370 16,976 17,041 65
Pension 23,648 23,437 27,285 31,494 4,209
Health and Life insurance 25,382 26,426 26,800 26,589 (211)
Worker and Unemploy Comp 13,780 10,128 9,000 9,154 154
Sub -Total 78,404 76,361 80,061 84,277 4,216
Total Wages and Benefits 287,964 297,386 313,461 307,030 (6,431)
OPERATING EXPENSES
Professional Services 1,615 3,700 500 1,000 500
Contract Services 168,331 456,678 370,000 244,000 (126,000)
Local Travel 1,358 840 800 800 0
Communications 3,479 3,018 1,300 2,020 720
Postage 17 25 50 25
Utilities 42,360 49,972 54,900 57,600 2,700
Rentals and Leases 932 8,085 800 1,940 1,140
Insurance
Repairs and Maintenance 28,316 38,334 29,080 24,789 (4,291)
Printing and Publishing 250 250 0
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 24,973 44,884 34,800 36,400 1,600
Books, Training, Memberships 242 1,381 1,500 1,500 0
Total Operating Expenses 271,623 606,892 493,955 370,349 (123,606)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements 185,589 694,267 961,968 4,115,000 3,153,032
Vehicles
Equipment 11,620 27,161 0
Total Capital Outlay 197,209 721,428 961,968 4,115,000 3,153,032
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 756,796 1,625,706 1,769,384 4,792,379 3,022,995
12.
Public Utilities Fund
Administrative and Non- Divisional
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
OPERATING EXPENSES
Professional Services
Contract Services 1,351 53 0 0 0
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance 248,573 220,333 164,065 170,761 6,696
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges 20 5,014 0 0 0
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges 927,381 948,969 987,079 955,668 (31,411)
Total Operating Expenses 1,177,325 1,174,369 1,151,144 1,126,429 (24,715)
DEBT SERVICE
Utility Revenue Bonds -1996
Principal 477,411 21,506 21,506 21,506 0
Interest 48,143 35,898 34,791 33,662 (1,129)
Other 882 882 600 600 0
Utility Revenue Bonds - 2004
Principal 150,535 636,548 649,452 666,656 17,204
Interest 623,178 614,914 600,438 583,560 (16,878)
Other 904 340 350 350 0
SRF 75,000 75,000
Suntrust -1999 Revenue Refunding
Principal 66,490 67,390 70,835 74,107 3,272
Interest 24,080 21,292 18,339 15,323 (3,016)
Other 0 263 350 710 360
Total Debt Service 1,391,623 1,399,033 1,396,661 1,471,474 74,813
TRANSFERS
To General Fund 126,811 146,060 113,900 131,969 18,069
To General Fund -LOAN 0 1,154,275 1,154,275
Total Transfers 126,811 146,060 113,900 1,286,244 1,172,344
DIVISION TOTALS 2,695,759 2,719,462 2,861,705 3,884,147 1,222,442
122
12,
Pension Funds
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
Revenues:
General Pension 1,808,323 (452,037) 1,334,428 1,449,292 114,864
Police Pension 1,172,645 (304,960) 827,280 910,823 83,543
Total Revenues
Expenses:
2,980,968 (756,997) 2,161,708 2,360,115 198,407
General Pension 447,904 447,798 507,009 513,359 6,350
Police Pension 433,616 440,041 513,070 519,506 6,436
Total Expenses
881,520 887,839 1,020,079 1,032,865 12,786
Resource Allocation:
Personal Services 845,657 861,255 950,233 950,233 0
Operating Expenses 35,863 26,584 69,846 82,632 12,786
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resource Allocation:
881,520 887,839 1,020,079 1,032,865 12,786
Summary of Authorized Positions
Allocation 2008-2009 2009-2010
Pension
* Plan Administrator - Duties currently under Finance Department
124
Pension Funds
Purpose:
The General Employee and Police Employee Pension Funds are funded by
contributions from both the City and the employees. Some funding is also
provided from Police supplemental benefits. These benefits are a result of
casualty insurance premium tax monies collected by and received from the sate of
Florida, in accordance with Florida State Statute, Chapter 185. Interest from
investment earnings on Plan assets also assists in funding the Plan. The assets
within these funds are held in trust for the future benefits of the employees and
are directed by two separate pension boards.
Key Objectives:
• The funding objective for both plans is to establish and receive contributions,
expressed as a percent of active member payroll, which will remain
approximately level from year to year and will not have to be increased for future
generations of citizens in the absence of benefit improvements.
• To monitor the Plan's fund manager for compliance with the Plan's investment
policy and recommend changes to the policy, if necessary, to assure the plan's
participants and recipients that the benefits specified in the Plan will be available.
• To keep the plan current as to compliance with IRS code requirements and any
State or Federal changes.
• To provide employees with an annual individual retirement benefit statement.
Issues, Trends and Highlights:
• Total Net Assets as of September 30, 2008 for the General Pension fund was
$8,167,648. This represents a decrease of $899,838 over 2007.
• Total Net Assets as of September 30, 2008 for the Police Pension fund was
$5,206,099. This represents a decrease of $716,597 over 2007.
• The City contributions to the General Pension Fund are projected to increase
$71,000 in FY 2010.
• The City contributions to the Police Pension Fund are projected to increase
$80,000 in FY 2010.
12t
General Employee Pension Fund
Combined Summary of Revenues and Expenditures
Cash Forward
Revenues
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
7,708,992 9,241,434 8,383,162 9,210,581 827,419
Earnings on Investments 1,151,994 (1,094,248) 609,000 600,000 (9,000)
Employer Contributions 482,363 457,005 528,428 599,292 70,864
Employee Contributions 173,966 185,206 197,000 250,000 53,000
Total Revenues 1,808,323 (462,037) 1,334,428 1,449,292 114,864
Other Financing Sources 172,023 41,563
Total Resources 9,689,338 8,830,960 9,717,590 10,659,873 942,283
Expenditures
Benefits Paid
Retirement Benefits 419,252 425,472 439,000 439,000
Contribution Refunds 11,997 14,950 30,000 30,000
Subtotal 431,249 440,422 489,000 469,000
0
0
0
Operating Expenses
Professional Services 12,604 918 24,000 30,000 6,000
Contract Services 450 50 450 450 0
Insurance 1,103 2,343 1,983 2,250 267
Printing 30 59 100 100 0
Office Supplies 1,000 1,000 0
Books, Training 2,468 4,006 3,200 3,200 0
Other 7,276 7,359 83
Subtotal 16,655 7,376 38,009 44,359 6,350
DIVISION TOTALS 447,904 447,798 507,009 513,359
Other Financing Uses
6,350
Ending Cash 9,241,434 8,383,162 9,210,581 10,146,514 935,933
Total Expenses and Cash 9,689,338 8,830,960 9,717,590 10,659,873 942,283
Resource Allocation
Personal Services 431,249 440,422 469,000 469,000 0
Operating Expenses 16,655 7,376 38,009 44,359 6,350
Capital Outlay
Debt Service
Transfers
Total Resources 447,904 447,798 507,009 513,359 6,350
126
Police Employee Pension Fund
Combined Summary of Revenues and Expenditures
Cash Forward
Actual Actual Estimate Budget Increase
2006-2007 2007-2008 2008-2009 2009-2010 (Decrease)
5,185,709 6,224,912 5,576,869 5,891,079 314,210
Revenues
Insurance Premium Tax Sec 185 108,818 88,806 88,806 88,806 0
Earnings on Investments 742,382 (683,666) 400,000 400,000 0
Employer Contributions 301,688 221,036 256,474 337,017 80,543
Employee Contributions 19,757 68,864 82,000 85,000 3,000
Total Revenues 1,172,645 (304,960) 827,280 910,823 83,543
Other Financing Sources 300,174 96,958
Total Resources 6,658,528 6,016,910 6,404,149 6,801,902 397,753
Expenditures
Benefits Paid
Retirement Benefits 399,599 418,188 476,233 476,233 0
Contribution Refunds 14,809 2,645 5,000 5,000 0
Subtotal 414,408 420,833 481,233 481,233 0
Operating Expenses
Professional Services 16,363 16,363 24,000 30,000 6,000
Contractual Services 450 450 0
Insurance 1,535 1,535 1,983 2,250 267
Printing 10 10 0
Office Supplies 200 200 0
Other 3,454 3,623 169
Books, Training 850 850 2,200 2,200 0
Subtotal 19,208 19,208 31,837 38,273 6,436
Transfers
DIVISION TOTALS 433,616 440,041 613,070 519,506 6,436
Other Financing Uses
Ending Cash 6,224,912 5,576,869 5,891,079 6,282,396 391,317
Total Expenses and Cash 6,658,528 6,016,910 6,404,149 6,801,902 397,753
Resource Allocation
Personal Services 414,408 420,833 481,233 481,233 0
Operating Expenses 19,208 19,208 31,837 38,273 6,436
Capital Outlay
Debt Service
Transfers 0 0 0 0 0
Total Resources 433,616 440,041 513,070 519,506 6,436
12,
Budget Policy Highlights
The City Manager will propose to the City Commission a budget that is in accordance with the
following guidelines.
• The City Manager will hold strategic planning sessions at the beginning of each budget
preparation cycle.
• The proposed budget will include appropriations sufficient to deliver at least the current
level of service for all programs.
• Proposed changes to levels of service will be addressed as separate issues in the budget
workshops for consideration.
• The proposed budget will be presented using the current ad valorem tax rate.
• The proposed budget will be balanced, meaning that available resources plus projected
revenues will equal the budgeted expenses plus projected ending cash.
• The projected ending cash balance will exceed all legal required restrictions plus meet or
exceed the City Commission designated 25% operating reserve for all major funds.
• The reserve balance is calculated as 25% of the sum of payroll expenses and operating
expenses of the budget being proposed. Debt service has its own reserve requirement.
• The proposed budget will include funding for all authorized positions.
• The proposed budget will include the 3% across the board merit increase per City
Commission adopted resolution.
• The proposed budget document will include a ten-year financial projection of the major
operating funds.
• The proposed budget will fully fund the pension benefit using the dollar amount
designated by the respective pension plan's actuaries for both police and general
employees.
• All future changes to the pension plan benefits will be evaluated for the long-term impact
on the City before that change is implemented.
• Capital items will be included in the proposed budget if either previously designated by
the City Commission or if identified in an adopted plan. Basic items necessary to deliver
the service level proposed will also be included. Discretionary capital items will be
included in workshop discussions for prioritization and funding.
128
City of Atlantic Beach
Schedule of Interfund Transfers
Operating Budget Fiscal Year 2010
General Fund
From Water Utility
From Sewer Utility
From Sanitation Fund
To Building Code Enforcement
Transfer
In
Transfer
Out
156,484
1,129,760
245,164
55,000
Local Option Gas Tax Fund
To Storm Water Utility Fund
To Debt Service
423,000
68,500
Half Cent Sales Tax Fund
To Capital Project Fund
1,000,000
Debt Service Fund
From Local Option Gas Tax Fund
68,500
Capital Project Fund
From Half Cent Sales Tax Fund
1,000,000
Water Utility Fund
To General Fund
156,484
Sewer Utility Fund
To General Fund
1,129,760
Sanitation Fund
To General Fund
245,164
Building Code Enforcement
From General Fund
55,000
Storm Water Utility
From Local Option Gas Tax Fund
423,000
Total Transfers
3,077,908
3,077,908
Water Utility
Sanitation
Sewer Utility General Fund
Building Code
Enforcement
Half Cent
Capital Sales Tax
Projects
Debt Service
Storm Water
Gas Tax
12�
DEPARTMENT
OF REVENUE
CERTIFICATION OF FINAL TAXABLE VALUE
DR -422
R.6/09
Florida Administrative Code
Rule 12DER09-01
Fear 2009
County Duval
Is VAB still in session? X Yes I I No
Principal Authority
TLANTIC BEACH
Check
type
County Municipality
Independent Special District
School District
Dependent Special District
axing Authority
ATLANTIC BEACH (USD3)
Check type
Principal Authority
MSTU
I I
Dependent Special District
Water Management District Basin
_ECTION I: COMPLETED BY PROPERTY APPRAISER
".
Current year gross taxable value (From Line 4, Form DR -420)
$ 1,360,279,387
(1)
Final current year gross taxable value (From Form DR -403 Series)
$ 1,369,120,195
(2)
Percentage of change in taxable value (Line 2 divided by Line 1, minus 1, multiplied by 100)
.65 %
(3)
..-ie taxing authority must complete this form and return it to the property appraiser by 5:00 P.M., 10/08/2009
time date
I"
Property Appraiser Certification
I certify the taxable values above are correct to the best of my knowledge.
0 W
V1 =
Signature of Property Appraiser
C
Date
10/05/2009
SECTION II: COMPLETED BY TAXING AUTHORITY
MILLAGE RATE ADOPTED BY RESOLUTION OR ORDINANCE AT FINAL BUDGET HEARING UNDER S. 200.065(2)(D), F.S.
Ilf this portion of the form is not completed in full your taxing authority will be denied TRIM certification and possibly lose its millage levy
rivilege for the tax year. If any line is inapplicable, enter N/A or -0-.
INon -Voted Operating Millage Rate (from resolution or ordinance)
a.
County or municipal principal taxing authority
3.1553 per $1,000
(4a)
I4b.
Dependent special district name
_0_ per $1,000
(4b)
c.
Municipal service taxing unit (MSTU) name
_0_ per $1,000
(4c)
Id.
�e.
Independent special district
—0— per $1,000
4d)
School district Required local effort
—0— per $1,000
(4e)
Capital outlay
—0— per $1,000
Basic discretionary
—0— per $1,000
Supplemental discretionary
—0— per $1,000
Additional discretionary
—0— per $1,000
f.
Water management district District levy
—0— per 51,000
(4f)
Basin
—0— per $1,000
If the millage will not be administratively adjusted STOP STOP HERE. SIGN AND SUBMIT.
Continued on page 2
130
DR -422
R. 6/09
Page 2
COUNTIES, MUNICIPALITIES, SCHOOLS, and WATER MANAGEMENT DISTRICTS may adjust the non -voted millage rate only if the
percentage on Line 3 is greater than plus or minus 1% . (s. 200.065(6), F.S)
5'
Unadjusted gross ad valorem proceeds
$
(5)
Date
10/05/2009
(Line 1 multiplied by Line 4a, 4e, or 4f as applicable , divided by 1,000)
Title
City Manager
Contact Name
Nelson Van Liere
6
Adjusted millage rate (Only if Line 3 is greater than plus or minus 1%)
(Line 5 divided by Line 2 multiplied by 1,000)
per $1000
(6)
MSTUs, DEPENDENT SPECIAL DISTRICTS, and INDEPENDENT SPECIAL DISTRICTS may adjust the non -voted millage rate only if the
percentage on Line 3 is greater than plus or minus 3% (s. 200.065(6), F.S.)
7'
Unadjusted gross ad valorem proceeds
$
(7)
(Line 1 multiplied by Line 4b, 4c, or 4d as applicable, divided by 1,000)
8
Adjusted Millage rate (Only if Line 3 is greater than plus or minus 3%)
per $1000
(8)
(Line 7 divided by Line 2, multiplied by 1,000)
SIGN HERE
Taxing Authority Certification
I certify the millages and rates are correct to the best of my knowledge. The millages
comply with the provisions of ss. 200.065 and 200.071 or 200.081, F.S.
Signature of Chief Administrative Officer
Date
10/05/2009
•
Title
City Manager
Contact Name
Nelson Van Liere
Mailing Address
800 Seminole Road
Physical Address
800 Seminole Road
Atlantic Beach, Florida, 32233
City, State, Zip
Atlantic Beach, Florida, 32233
Phone Number
(904) 247-5807
Fax Number
(904) 247-5819
INSTRUCTIONS
SECTION I: Property Appraiser
1. Initiate a separate DR -422 form for each DR -420, Certificate of Taxable Value, and DR -420S, Certificate of
School Taxable Value, submitted.
2. Complete Section 1 and sign.
3. Send the original to the taxing authority and keep a copy.
SECTION II: Taxing Authority
1. Complete Section II and sign.
2. Return the original to the property appraiser.
3. Keep a copy for your records.
4. Send a copy to the tax collector.
5. Send a copy with the DR -487, Certification of Compliance, to the Department of Revenue at the address
below. Send separately if the DR -487 was previously sent to the Department.
Florida Department of Revenue
Property Tax Oversight - TRIM Section
725 South Calhoun Street
Tallahassee, Florida 32399 - 0100
All taxing authorities must complete Line 4, millages adopted by resolution/ordinance at final budget hearing.
Counties, municipalities, schools, and water management districts may complete Line 5 and Line 6 only when Line 3 is greater
than plus or minus 1%. (S. 200.065(6), F.S.).
MSTUs, dependent special districts, and independent special districts may adjust the non -voted millage rate only when Line 3 is
greater than plus or minus 3%. (S. 200.065(6), F.S.)
Adjusting the millage rate cannot negate statutory compliance. The adjusted millage rate entered on Line 6 or Line 8
cannot exceed the rate allowed by other provisions of law or the state constitution.
Multi -county and water management districts must complete a separate DR -422 for each county.
All forms for taxing authorities are available on our website at
http://dor.myflorida.com/dor/property/trimmax.html
13
City of Atlantic Beach, Florida
Schedule of Capital Outlay
Fiscal Year 2009/2010
Buildings, Equipment,
Land and Computers
Infrastructure & Software Vehicles Total
City Administration
Information Technology
Web Filter 10,000 10,000
UPS for AS/400 Server 5,000 5,000
Redline Radios for Adele Grage 15,000 15,000
Network Upgrades 16,000 16,000
Tape Drive for Back-up Server 5,000 5,000
SQL Server for SUS Server 5,000 5,000
Switch Board 3,000 3,000
Police File Server 15,000 15,000
AMAG Communication Client 8,000 8,000
Laptop and PC Replacements Citywide 7,150 7,150
Total City Administration
0 89,150 0 89,150
ublic Safety
Administration
Upgrade of Equipment 1,500 1,500
Pole Mounted Traffic/Speed Counter 4,500 4,500
Design of New Police Building 415,000 415,000
Patrol
Portable Radios (3) 7,500 7,500
Mobile Radios (2) 10,000 10,000
Marked Police Vehicles (2) 72,000 72,000
Technology Equipment Grant 45,000 45,000
Life Guards
Lifeguard Towers 6,000 6,000
Total Public Safety 415,000 74,500 72,000 561,500
Public Works
Streets Division
Electric Truck 20,000 20,000
Truck Replacement 18,600 18,600
Fleet Maintenance
Air Compressor 3,000 3,000
132
Schedule of Capital Outlay
Fiscal Year 2009/2010
Buildings, Equipment,
Land and Computers
Infrastructure & Software Vehicles Total
Community Development Block Grant
Sidewalks -Dutton Island Road & Dudley Street 43,732 43,732
Local Option Gas Tax
Sidewalk & Curb Replacement 25,000 25,000
Half Cent Sales Tax
Pavement Management Software 15,000 15,000
Stormwater Utility
Manhole at Saturiba & Seminole 15,000 15,000
Total Public Works 83,732 18,000 38,600 140,332
Parks and Recreation
Maintenance
Howell Park Bridge Replacement 20,000 20,000
Replacement Truck for P62 18,000 18,000
Community Development Block Grant
Jordan Park Improvements 30,000 30,000
Water Fountain 5,000 5,000
Covered Shelter 25,000 25,000
Convention Development Tax
Development of Buckman Trust Property
Half Cent Sales Tax
Roof at Donner Community Center
85,000 85,000
50,000 50,000
Total Parks and Recreation
215,000 0 18,000 233,000
Water Utility
Water Production
Elevated Tank Corrosion Control WP1 10,000 10,000
Tank Rehab WP4 15,000 15,000
Ground Storage Tank Rehab WP1 (2) 30,000 30,000
Well 745,725 745,725
GPS Laser Finder 1,000 1,000
Replacement Laptop 1,600 1,600
SCADA Server 20,000 20,000
13:_
City of Atlantic Beach, Florida
Schedule of Capital Outlay
Fiscal Year 2009/2010
Buildings, Equipment,
Land and Computers
Infrastructure & Software Vehicles Total
Water Distribution
Replace Water Main on Ocean Blvd
Engineering for Water Main Replacement
Replace Jackhammer
Replace Street Cutting Saw
80,000
4,000
2,500
5,000
80,000
4,000
2,500
5,000
Total Water Utility
884,725 30,100 0 914,825
ewer Utility
Sewer Collection
Collection System Inspection & Rehabilitation 100,000 100,000
TM DL 3,600, 000 3,600,000
Mimosa Cove Lift Station 160,000 160,000
Lift Station E Upgrades 200,000 200,000
Gavagan Lift Station 4,500 4,500
Camelia & West 3rd Street Lift Station 12,000 12,000
Schooner's Bay Lift Station 17,000 17,000
Stewart Street Lift Station 17,000 ' 17,000
Selva Norte Lift Station 4,500 4,500
Sewer Treatment
Replace Hydroscreen
Concrete Replacement Around Sludge Containers
6,000
25,000
6,000
25,000
Total Sewer Collection
4,146,000
0 0 4,146,000
Grand Total
5,744,457 211,750 128,600 6,084,807
134
General Fund
Convention Development Tax
Gas Tax
1/2 Cent Sales Tax
Building Department
Public Utilities
Storm Water Utility
Sanitation
Debt Service
Miscellaneous funds
Pension Trust Funds
Totals
City of Atlantic Beach
Schedule of Available Cash Balances
Major Funds
FY -2010 Utility Rate
Projected 25% Operating Stabilization
Ending Balance Reserve Fund
Reserve for
Customer
Deposits
In Trust or
Utility
Renewal and
Debt Service
Total
Restricted
FY -10
Remaining
Available
---____ ___
.___ ..._.._
....... --
---
va...
3,723,919
2,571,960
300,000
2,871,960
851,959
2,379
0
2,379
7,725
0
7,725
253,036
0
253,036
75,058
73,589
73,589
1,470
4,023,160
1,153,640
400,000
536,040
500,000
843,707
3,433,387
589,773
985,415
165,326
161,335
326,661
658,755
454,258
448,188
448,188
6,070
71,985
71,985
71,985
0
1,368,757
151,819
151,819
1,216,938
16,428,910
16,428,910
16,428,910
0
27,394,602
4,412,702
400,000
536,040
16,880,729
500,000
1,077,027
23,806,498
3,588,104
5
City of Atlantic Beach
Element -Object Classifications
31-00 Professional Services
Legal, medical (including employee physicals, drug screenings, hepatitis/flu shots, and
medical laboratory tests), engineering, architectural, and City Attorney litigation expenses.
31-02 City Attorney Retainer
Monthly retainer paid to the City Attorney.
32-00 Accounting and Auditing
Services received from independent certified public accountants.
34-00 Other Contractual Services
Janitorial and other services procured by contract or agreement with persons, firms,
corporations, or other governmental units, for example:
Lawn service Tree removal
Pest Control Asphalt work
Ditch spraying Concrete sidewalk pouring
Polygraph testing Street sweeping
Uniform cleaning Water and soil laboratory testing
Beach cleaning Sludge hauling
Security system monitoring Towing
Permits from governmental Employee assistance program fees
agencies (unless related Motor vehicle tags/titles/registration
to a capital project) Customized printing (embroidering,
decals, signs, plaques, etc.)
Infrastructure repairs also included in this classification are, for example:
Point repairs to lines
Pump and motor repairs
Chlorinator replacement parts
Fence repairs
34-0X Specific Contracts
Electrical troubleshooting
Tower or lift station repairs
Irrigation system repairs
Contract expenses for fire services provided by the City of Jacksonville, sanitation services
provided by Advanced Disposal Services, fleet and equipment maintenance services
provided by First Vehicle Services, Town Center maintenance, Mayport Flyover
maintenance, etc.
136
City of Atlantic Beach
Element -Object Classifications
35-00 Investigations
Confidential expenditures handled pursuant to criminal investigations.
36-00 Pension Benefits
Benefits paid to participants in the pension plans.
40-00 Travel and Per Diem
Public transportation or mileage per diem reimbursement for use of private vehicles while
conducting City business.
Note: All costs incurred for seminars or conferences, including mileage per diem
reimbursement, will be charged to 55-00 Training.
41-00 Communications
Periodic service charges for land telephone lines, cellular telephones, modem lines, cable
television connections, pagers, Internet user charges, radio airtime, etc.
Note: Purchase of a telephone handset or replacement pager would be charged to 52-00
Operating Supplies. Installation of a new phone line or charges for switching a user on the
existing phone tree would be charged to 46-00 Repair and Maintenance, as it represents a
repair or maintenance to a piece of equipment.
42-00 Transportation, Postage, Messenger
Outgoing freight and express mail charges, such as Federal Express, postage, messenger
and courier services.
Note: Freight on items purchased is charged to the same element -object classification as the items
acquired.
43-00 Utilities
Electricity provided by an outside vendor and used for City operations.
43-01 Utilities — City Provided
Water, sewer, storm water and garbage disposal services provided by the City of Atlantic
Beach for City facilities.
13.
City of Atlantic Beach
Element -Object Classifications
44-00 Rentals and Leases
Amounts paid for the lease or rent of land, buildings, or equipment, including vehicles.
Note: Not to be used for copier maintenance charges use 46-00 Repair and Maintenance.
45-00 Insurance
Insurance, other than workers' compensation, carried for the protection of the local
government, such as fire, theft, casualty, general and professional liability (including
notary services), auto coverage, surety bonds, etc.
46-00 Repair and Maintenance
Costs incurred for the repair and maintenance of buildings or equipment (other than fleet
vehicles and equipment maintained by First Vehicles Services — see 46-01 below).
Note: Equipment is described as any movable, stand-alone item, versus something that is
permanently affixed to a structure or infrastructure. A submersible pump repair would be
charged to this classification.
46-01 Fleet and Equipment Maintenance — First Vehicles Services
Contract and non -contract costs incurred through First Vehicles Services for repairs and
maintenance to fleet vehicles and small equipment.
Note: Maintenance of fleet vehicles not performed by or through First Vehicles Services, such as
car washes, should be charged to 46-00 Repair and Maintenance.
47-00 Printing and Publishing
Cost of printing, including advertisements in newspapers and periodicals, binding, and
other reproduction services which are contracted for or purchased from outside vendors.
This includes printing of stationery and envelopes with the City logo, business cards, other
forms, 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.
138
City of Atlantic Beach
Element -Object Classifications
48-00 Promotional Activities
Includes any type of promotional advertising.
49-00 Other Current Charges
Includes current charges not otherwise classified — could include a contingency amount for
unanticipated, emergency needs.
51-00 Office Supplies
Materials and supplies, such as preprinted forms, paper, maps, pens, plain stationery or
envelopes without the City logo, that are used in an office environment. The general rule
for office supplies includes those items that are consumable within a one year operating
cycle and that have to be reordered on a frequent basis, such as staples, computer paper,
calculator paper and ribbons, etc.
Note: Office equipment with a longer life and a cost of < $1,000, such as calculators,
staplers, hole punches, file cabinets, printers, desks, shelving, etc., would be charged to
52-00 Operating Supplies.
52-00 Operating Supplies
Supplies consumed in the conduct of operations — may include food, coffee, road and other
signs, lubricants, chemicals, laboratory supplies, raincoats, boots, uniforms (purchased, not
rentals), recording tapes, film, transcript supplies, toilet paper, paper towels, soap and other
non -capital office equipment individually < $1,000, for example: computer printers, file
cabinets, desks, weed eaters, etc. (see element -object 64-02 for additional information on
computer equipment).
Note: Computer software < $5,000 would be charged to 52-00 Operating Supplies. If the
software cost is > or = $5,000, it would be capitalized in element -object 64-02.
52-01 Gasoline
Monthly allocation based on usage from pump at 1200 Sandpiper Lane.
52-02 Diesel
Monthly allocation based on usage from pump at 1200 Sandpiper Lane and charges
incurred for direct purchase of diesel for emergency generators.
13!
City of Atlantic Beach
Element -Object Classifications
53-00 Road and Material Supplies
Those materials and supplies used exclusively in the repair or reconstruction of roads, such
as lime rock and cold patch.
Note: Road signs should be charged to 52-00 Operating Supplies. Asphalt and concrete
repairs should be charged to 34-00 Other Contractual Services.
54-00 Books, Subscriptions, and Memberships
Includes books, subscriptions, memberships, licenses not related to specific training.
55-00 Training
All costs associated with training, including travel, books, registration, etc.
59-00 Depreciation
Expense to reflect the systematic and rational allocation of the historical cost of a capital
asset over its estimated useful service life.
71-00 Principal
Principal paid related to debt issues.
72-00 Interest
Interest paid related to debt issues.
73-00 Other Debt Service Costs
Debt service -related expenses, e.g, bond administration costs.
81-00 Aid to Government Agencies
Assistance in funding for the: Jacksonville Beach fireworks, City of Jacksonville Sea &
Sky Show, enrichment programs at Atlantic Beach Elementary & Mayport Middle School,
and recreation facility maintenance.
83-00 Grants and Aid to Citizens
Includes all grants, subsidies, and contributions to individuals, such as improvements to
privately owned homes through CDBG grant funding.
91-00 Interfund Transfers
Includes all transfers between funds that do not represent operating expenditures.
140
City of Atlantic Beach
Element -Object Classifications
Capital Assets
All expenditures charged to element classifications 61, 62, or 63 will be assigned unique
project numbers 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 -XX Infrastructure
Structures, and facilities other than buildings, such as: roads, curbs, gutters, docks, fences,
landscaping, lighting systems, parking areas, drainage systems, athletic fields, land
improvements, pipes, lift stations, etc.
64-00 Machinery and Equipment
Equipment purchased that meets the capitalization policy, e.g., individual item > or =
$1,000 with an estimated useful life of greater than one year following the date of
acquisition. These items will be tagged and monitored through the Sunguard Public Sector
fixed asset application.
64-01 Motor Vehicles
Vehicles, trailers, boats, etc., that require registration with the Division of Motor Vehicles
or other state agency.
Note: Vehicle registration and titles for used vehicles should be charged to 34-00 Other
Contractual Services.
64-02 Computer Equipment
Computer equipment purchased that meets the capitalization policy (see 64-00 above).
Note: If the cost of computer equipment is bundled, e.g., monitor, tower, software, etc., is
quoted as one price, the total cost would be capitalized, if it meets the capitalization policy.
Capitalization policy for computer software is cost must be > or = $5,000.
14.
City of Atlantic Beach
Long -Term Financial Plan
Fiscal Year 2009-2010
City of Atlantic Beach
Long Term Financial Plan Projection Summary
General Fund
Actual Actual Estimate Budget Proj. ProJ. ProJ. Proj. ProJ. ProJ. Prof. ProJ. ProJ,
FY -07 FY -08 FY -09 FY -10 FY -11 FY -12 FY -13 FY -14 FY -15 FY -16 FY -17 FY -18 FY -19
Cash Balance Forward 5,019,719 5,140,749 5,506,925 2,579,280 3,723,819 3,381,563 3,043,767 2,925,053 2,947,734 2,986,769 3,019,567 3,060,719 3,101,052
Revenues
Taxes
Licenses and Permits 4,969,611 5,425,478 5,285,800 5,310,132 5,510,283 5,718,079 5,933,815 6,157,797 6,390,345 6,631,788 6,882,472 7,142,752 7,413,001
1,036,358 780,747 832,285 896,425 923,425 951,135 979,679 1,009,082 1,039,370 1,070,570 1,102,709 1,135,816 1,169,921
Intergovernmental Revenues 1,929,511 1,826,558 1,723,673 1,852,525 1,511,383 1,558,057 1,606,534 1,656,885 1,709,184 1,763,508 1,819,938 1,878,558 1,939,454
Charges for Services
Fines and Forfeitures 1,981,511 2,055,582 2,155,402 2,096,773 2,126,809 2,190,569 2,256,244 2,323,890 2,393,568 2,465,337 2,539,263 2,615,408 2,693,840 Miscellaneous Revenues 123,005 299,114 83,950 83,950 87,911 90,548 93,264 96,062 98,944 101,912 104,970 108,119 111,362
378,322 163,919 37,142 25,515 39,650 38,468 37,324 37,291 37,980 38,767 39,540 23,897 25,712
InterfundTransfers 247,411 392033 366,700 1,531,408 373,253 384,451 495,984 574,216 660,192 692,438 556,961 594,770 466,873
10,665,729 10,943,431 10,484,752 11,796,728 10,572,714 10,931,307 11,402,843 11,855,222 12,329,582 12,764,321 13,045,852 13,499,320 13,820,164
147,736 220,506
Total Revenues
Other Financing Sources
Total Resources
Expenditures by Department
11,833,184 16,304,686 15991,677 14,376,008 14,2967632 14,312,870 144461611 14,780,276 157277, 316 15, 751 X090 160657420 16z560038 16,921,215
Goveming Body 51,557 45,478 49,119 43,303
City Administration 2,139,980 2,091,692 2,587,755 2,518,118
Planning and Zoning 234,236 198,159 222,902 198,890
Building 158,669 0 0 0
Public Safety 4,428,809 4,882,020 4,889,490 4,843,499
Public Works - Streets 1,539,894 1,552,154 1,514,503 1,537,732
Parks and Recreation 1,161,108 988,017 1,143,984 1,039,845
General Govemment 978,182 1,040,242 3,004,644 470,703
Total Expenditures
Revenues Less Expenditures
Other Financing Uses
Total Cash Reserves
Restricted Cash
Unrestricted Cash
44,605 45,946 47,328 48,751 50,217 51,727 53,283 54,886 56,536
2,526,482 2,594,945 2,678,801 2,754,132 2,870,021 2,941,555 3,052,826 3,148,926 3,225,952
206,612 213,079 221,254 226,643 233,754 241,093 250,169 256,490 264,563
0 0 0 0 0 0 0 0 0
4,937,842 5,122,520 5,221,467 5,393,105 5,533,228 5,838,083 5,903,192 6,124,744 6,267,462
1,638,862 1,691,044 1,708,769 1,742,089 1,855,057 1,833,728 1,906,159 1,979,408 2,028,537
1,121, 267 1,158,872 1,177, 524 1,177, 258 1,253,109 1,325,114 1,323,313 1,362,745 1,383,452
439,400 442,697 466,414 490,564 495,182 500,222 515,759 531,788 548,326
10 692 435 10 797 762 13 412 397 10 652 090 10 915 069 11 269103 11 521 557 11 832 541 12 290 547 12 731 523 13 004 701 13 458 987 13 774 829
-26,706
145,669 -2,927,645
1,144,638
-342,356 -337,796 -118,714 22,681 39,035 32,798 41,151 40,333 45,334
5,140,749 5,506,925 2,579,280 3,723,919 3,381,563 3,043 767 2 925 053 2 947 734 2 986 769 3 019 567 3 060 719 3 101 052 3,146,386
2,680,767 2,737,003 2,893,392 2,871,960 2,888,482 2,964,331 3,052,786 3,133,932 3,227,861 3,314,666 3,409,444 3,507,294 3,608,321
2,459,982 2,769,922 -314,111 851,959 493,080 79,436 -127,732 -186,198 -241,092 -295,099 -348,725 -406,243 -461,935
Total Exp. & Cash Reserves 15 833 184 16 304 687 15 991 677 1. 376 008 14 296 632 14 312 870 14 446 611 14 780 276 15 277 316 15 751 080 16 065 420 16 560 039 16 921 215
Resource Allocation
Personal Services 6,226,877 6,544,558 6,963,575 7,017,620 6,980,273 7,203,456 7,434,049 7,672,311 7,918,509 8,172,921 8,435,835 8,707,551 8,988,377
Operating 3,296,392 3,203,454 3,409,993 3,270,220 3,373,656 3,453,870 3,577,094 3,663,419 3,792,937 3,885,745 4,001,941 4,121,626 4,244,906
Capital Outlay 569,366 404,456 460,454 309,250 561,140 811,777 510,414 496,812 579,101 672,857 566,925 829,810 541,546
Transfers Out 600,000 645,294 2,578,375 55,000 0 0 0 0 0 0 0 0 0
Total Expenditures 10 692 435 10 797 762 13 412 397 10 652 090 10 915 069 11 269 103 11 521 557 11 832 541 12 290 547 12 731 523 13 004 701 13 458 987 13 774 829
City of Atlantic Beach
Total Revenues and Expenditures
®Personal Services
=Capital Outlay
-+-Revenue
144
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Gas Tax Fund
Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj
FY -07 FY -08 FY -09 FY -10 FY -11 FY -12 FY -13 FY -14 FY -15 FY -16 FY -17
•
Cash Balance Forward 266,143 290,649 220,075 68,461 7,725 1,867 1,761 3,881 73 8,722 16,554 34,758 63,693
Revenues
Local Option Gas Taxes 542,920 474,388 465,000 455,264 464,369 473,657 483,130 492,792 502,648 512,701 522,955 533,414 544,083
Interest Earnings 13,213 6,386 500 500 116 28 26 58 1 131 248 521 955
Other Revenues
Total Revenue 556,133 480,774 465,500 455,764 464,485 473,685 483,156 492,851 502,649 512,832 523,204 533,936 545,038
Expenses
Operating 247,793 244,493 317,614 0 213,000
Capital 5,537 31,976 45,000 25,000 25,000
Transfers 258,648 316,566 254,500 491,500 232,343
Total Expenses 511 978 593 035 617 114 516 500 470 343 473 791 481 036 496 659 494 000 505 000 505 000 505 000 505 000
Proj
FY -18
Proj
FY -19
233,000
25,000
215,791
233,000
25,000
223,036
241,000
25,000
230,659
300,000
25,000
169,000
300,000
25,000
180,000
300,000
25,000
180,000
300,000
25,000
180,000
300,000
25,000
180,000
Net Change in Cash Balance 44,155 -112,261
Net Change in Working Capital 19,649 -41,687
-151,614
Ending Cash Balance 290,649 220,075 68,461
Restricted 290,649 220,075 68,461
Designated
Unrestricted
-60,736
-5,858
-106
2,120 -3,808
8,649
7,832 18,204 28,936 40,038
7,725 1,867 1,761 3,881 73 8,722 16,554 34,758 63,693 103,731
7,725 1,867 1,761 . 3,881 73 8,722 16,554 34,758 63,693 103,731
0 0 0 0
0 0
0
0
0
0 0
0 0
City of Atlantic Beach
Total Revenues and Expenditures
=Operating Expenses =Capital Outlay
=Transfers +Revenues
146
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Sanitation Utility
Actual Actual Estimate Budget ProJ Proj Proj Proj ProJ Proj Proj Proj Proj
FY -07 FY -08 FY -09 FY -10 FY -11 FY -12 FY -13 FY -14 FY -15 FY -16 FY -17 FY -18 FY -19
Cash Balance Forward 479,850 381,017 339,387 425,009 454,258 491,453 538,891 597,438 668,021 751,620 849,281 762,113 889,294
Revenues
Charges For Services
Commercial Franchise Fees 1,429,031 1,749,742 1,800,000 1,800,000 1,890,000 1,984,500 2,083,725 2,187,911 2,297,307 2,412,172 2,532,781 2,659,420 2,792,391
11,461
Construction /Demo Debris 13,186 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Grant Proceeds / Fema 578 30,396 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000
120,980
Interest Earnings 23,067 8,575 2,000 2,000 4,543 4,915 5,389 5,974 6,680 7,516 8,493 7,621 8,893
Total Revenue 1,464,137 1,922,879 1,822,000 1,822,000 1,914,543 2,009,415 2,109,114 2,213,886 2,323,987 2,439,688 2,561,274 2,687,041 2,821,284
Expenses
Personal Services 24,567 24,784 26,265 25,993 26,787 27,839 28,954 30,116 31,325 32,583 33,893 35,257 36,676
Operating
Capital 1,283,086 1,628,220 1,518,745 1,521,594 1,594,062 1,670,044 1,749,714 1,833,253 1,920,850 2,012,705 2,109,028 2,210,037 2,315,963
139,704
Debt 0 3,500 5,600 0 4,000 4,000 4,000 4,000 4,000 4,000 204,000 4,000 4,000 Transfers 0 0 0 0 0 0 0 0 0 0 0 0
120,600 245,973 247,800 245,164 252,519 260,094 267,897 275,934 284,212 292,739 301,521 310,566 319,883
Total Expenses 1 567 957 1,902,477 1 798,410 1,792 751 1,877,347 1 961,977 2 050,566 2,143,303 2,240 387 2,342 027 2,648,442 2,559,860 2 676,523
Net Change in Cash Balance -103,820 20,402 23,590 29,249 37,195 47,437 58,548 70,582 83,600 97,661 47,168 127,181 144,761
Net Change in Working Capital 4,987
-62,032
62,032
Ending Cash Balance 381,017 339,387 425,009 454,258 491,453 538,891 597,438 688,021 751,620 849,281 762,113 889,294 1,034,056
Restricted 357,063 474,744 448,203 448,188 468,337 489,494 511,642 534,826 559,097 584,507 611,110 638,965 668,131
Unrestricted 23,954 -135,357 -23,194 6,070 23,117 49,396 85,797 133,195 192,524 264,775 151,003 250,329 365,925
City of Atlantic Beach
Total Revenues and Expenses
3,000
z
2,500
2,000
1,500
1,000
500
0
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Sanitation Fund
Personal Services ®Operating Expenses =Capital Outlay
Transfers --Revenues
148
Cash Balance Forward
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Storm Water Utility
Actual Actual Estimate Budget Proj Proj Proj ProJ ProJ ProJ ProJ prof ProJ
FY -07 FY -08 FY -09 FY -10 FY -11 FY -12 FY -13 FY -14 FY -15 FY -16 FY -17 FY -18 FY -19
2,808,324 2,398,432 2,524,301 941,179 985,415 651,297 778,281 791,114 1,017,051 1,204,520 1E235,235 808,452 1,155,391
Revenues
Charges for Services
Storm Water Fees 380,309 390,774 495,000 495,000 606,250 624,438 643,171 662,466 778,740 802,102 826,165 850,950 876,478
Total Charges for Services 380,309 390,774 495,000 495,000 606,250 624,438 643,171 662,466 778,740 802,102 826,165 850,950 876,478
Grant Proceeds 938,145
Interest Earnings 113,066 48,765 3,000 15,000 29,994 19,736 23,025 23,733 30,512 36,136 37,057 24,254 34,662
Transfer In - Gas Tax 188,000 248,000 186,000 423,000 161,000 145,000 151,000 160,000 169,000 180,000 180,000 180,000 180,000
Transfer In - 1/2 Cent Sales 1 237,000 800,000 257,500 0
Transfer In - General Fund 0 350,000 360,000 325,000 275,000 300,000 300,000 325,000 325,000
600,000 460,675 1,424,100 0 0 0 0 0 0 0 0 0 0
Other Revenues 240 280
Total Revenue 1,518,615 2,886,639 2,365,600 933,000 797,244 1,139,173 1,177,196 1,171,199 1,253,251 1,318,238 1,343,222 1,380,203 1,416,140
Expenses
Personal Services 252,760 257,951 275,761 273,135 273,956 281,025 288,362 295,983 303,905 312,146 320,724 329,661 338,978
Operating 437,770 525,254 450,900 388,168 399,813 411,807 424,162 436,887 449,993 463,493 477,398 491,720 506,471
Capital 1,018,162 1,259,105 3,515,014 15,000 245,000 107,000 240,000 0 100,000 300,000 760,000 0 0
Debt 211,448 212,916 212,591 212,461 212,593 212,358 211,839 212,393 211,884 211,884 211,884 211,884 211,884
Transfers 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Expenses 1,920,140 2,255,226 4,454,266 888,764 1 131,362 1,012 190 1 164,362 945,262 1 065,782 1,287,522 1,770,006 1,033,264 1,057,333
Net Change In Cash Balance -401,525 631,413 -2,088,666 44,236 -334,118 126,983 12,834 225,937 187,469 30,715 -426,784 346,939 368,807
Net Change In Working Capita 8,367 505,544 -505,544
Ending Cash Balance 2,398,432 2,524,301 941,179 985,415 651,297 778,281 791,114 1,017,051 1,204,520 1,235,235 808,452 1,155,391 1,514,198
Restricted 394,078 417,246 403,110 386,771 389,887 394,653 399,576 404,662 409,920 415,355 420,975 426,790 432,807
Designated
Unrestricted 2,004,355 2,107,055 538,069 598,644 261,410 383,628 391,538 612,389 794,601 819,881 387,476 728,601 1,081,391
City of Atlantic Beach
Total Revenues and Expenditures
=Operating Expenses
1 'Debt Service
150
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
1/2 Cent Discretionary Sales Tax Fund
Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj
FY -07 FY -08 FY -09 FY -10 FY -11 FY -12 FY -13 FY -14 FY -15 FY -16 FY -17 FY -18 FY -19
Cash Balance Forward 1,126,899 1,414,879 997,262 705,702 253,036 676,872 769,517 866,251 1,012,390 1,223,934 1,427,128 1,647,117 1,859,427
Revenues
Tax Proceeds 723,303 685,927 630,188 610,334 622,541 634,991 647,691 660,645 673,858 687,335 701,082 715,104 729,406
Interest 65,684 24,217 2,000 2,000 3,796 10,153 11,543 12,994 15,186 18,359 21,407 24,707 27,891
Grant Proceeds / Other Misc.
Total Revenue 788,987 710,144 632,188 612,334 626,336 645,145 659,234 673,639 689,044 705,694 722,489 739,810 757,297
Expenses
Capital 280,350 230,702 103,307 65,000
Transfer to Capital Projects Fund 330,000 330,000 1,000,000
Transfer to Stormwater Utility 237,000 800,000 257,500 350,000 360,000 325,000 275,000 300,000 300,000 325,000 325,000
Transfer to Debt Service 202,500" 202,500 202,500 202,500 202,500 202,500 202,500 202,500 202,500
Total Expenses 517,350 1 360 702 690 807 1 065,000 202,500 552,500 562,500 527 500 477,500 502 500 502,500 527 500 527,500
Net Change in Cash Balance 271,637 -650,558 -58,619 -452,666 423,836 92,645 96,734 146,139 211,544 203,194 219,989 212,310 229,797
Net Change in Working Capital 16,343 232,941 -232,941
Ending Cash Balance 1,414,879 997,262 705,702 253,036 676,872 769,517 866,251 1,012 390 1,223,934 1,427,128 1,647,117 1,859,427 2,089,224
Restricted 0 0 0 0 0 0 0 0 0 0 0 0 0
Designated
Unrestricted 1,414,879 997,262 705,702 253,036 676,872 769,517 866,251 1,012,390 1,223,934 1,427,128 1,647,117 1,859,427 2,089,224
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City of Atlantic Beach
Total Revenues and Expenditures
Thousands
1,600
1,400
1,200
1,000
800
600
400
200
0
Half Cent Sales Tax
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=Capital ! !Transfers ---Revenues
152
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Water and Sewer Utility Combined Summary
Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj
FY -07 FY -08 FY -09 FY -10 FY -11 FY -12 FY -13 FY -14 FY -15 FY -16 FY -17 FY -18 FY -19
Cash Balance Forward 4,072,637 4,205,963 3,574,557 3,285,122 4,023,159 3,702,988 4,008,869 4,059,101 4,369,115 5,082,335 6,130,544 5,633,059 6,367,221
Revenues
Charg
Assess ForServices/Impact
5,781,356 5,982,694 6,506,296 7,157,022 7,586,443 8,041,630 8,524,128 9,035,575 9,577,710 10,152,372 10,761,515 11,407,206 12,091,638
Assessments /Impact Fees 114,044 176,694 161,137 414 1541767 100,000 99,000 98,010 97,030 96,060 95,099 94,148 93,207 92,274 91,352
Total Revenue
Other Revenues 607,624 6,227,876579,,, 6,857,947 435,667 429,576 426,676 424,200 427,075 435,846 435,884 433,898
6,503,024 6,738,802 8,209,200 13,484,898 14,543,390 8,575,307 9,050,734 9,558,311 10,097,009 10,673,595 11,290,568 11,935,364 12,616,888
Expenses
Personal Services
Operating 1,644,833 1,700,017 1,734,038 1,769,392 1,826,295 1,899,358 1,975,372 2,054,457 2,136,739 2,222,348 2,311,421 2,404,097 2,500,526 Capital 3,021,626 3,315,341 3,303,910 3,158,926 3,271,789 3,389,102 3,511,071 3,637,908 3,769,841 3,907,109 4,049,963 4,198,672 4,353,513
468,438
Debt 936,929 1,950,126 5,060,825 7,415,000 629,000 1,060,000 1,030,000 965,000 960,000 3,035,000 2,178,000 1,890,000
Transfers 1,391,623 1,399,033 1,396,661 1,471,474 2,229,744 2,227,609 2,225,973 2,227,651 2,136,229 2,136,229 2,136,229 2,136,229 2,136,229
126,811 146,060 113,900 1,286,244 120,734 124,356 228,087 298,282 375,980 399,699 255,440 284,204 146,990
Total Expenses 6 653 331 7 497 380 8,498,635 12 746 861 14,863 562 8 269,425 9,000 502 9 248 298
- - - 11027,258
Net Change in Cash Balance -150,307 -758,578 -289,435 738,037 -320,171 305,882 50,232 310,013 713,220 1,048,209 -497,485 734;11+2 1,589,630
9,383 789 9 625 386 11 788,053 11 201,202
Net Change Working Capital 283,633 127,172 0 0 0
Ending Cash Balance
Restricted 4,205,963 3,574,557 3,286,122 4,023,159 3,702,988 4,008,869 4,059,101 4,369,115 5,082,335 6,130,544 5,633,059 6,367,221 7,956,851
Designated 3,064,052 3,170,103 3,167,034 3,432,713 3,594,108 3,642,608 3,718,036 3,787,066 3,860,044 3,921,693 3,943,610 4,011,147 4,039,661
0 0 0 0 0 0 0 0 0
0 0 0 0
0
0
0
0
0
0
0
0
Unrestricted 1,141,911
Detail Restricted
404,455 118,088 590,447 108,879 366,261 341,065 582,049 1,222,290 2,208,851 1,689,448 2,356,074 3,917,190
7 8 9 10 11 12 13 14 15 16 17 18 18
Bond Debt Service Reserve 843,707 843,707 843,707
Rate StebilzetioFund 400,000 400,000 843,707 1,254,039 1,254,039 1,254,039 1,254,039 1,254,039 1,254,039 1,254,039 1,254,039 1,254,039
Customer Deposits 535,365400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000
Renewal and Replacement 500,000 500,000
535,365 535,365 535,365 535,365 535,365 535,365 535,365 535,365 535,365 535,365 535,365 535,365
Operating Reserve (25%) 784,980 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000
891,031 887,962 1,153,641 904,704 953,204 1,028,632 1,097,662 1,170,640 1,232,289 1,254,206 1,321,743 1,350,257
3,064,052 3,170,103 3,167,034 3,432,713 3,594,108 3,642,608 3,718,036 3,787,066 3,860,044 3,921,693 3,943,610 4,011,147 4,039,681
N 18
0
16
14
12
10
8
6
2
0
O le lO fie le le �O leo 1O 1O le46 �O le?` �O
Public Utilities
Personal Services ®Operating Expenses =Capital Outlay
Debt Service
Transfers Revenue
154
15!
GLOSSARY
Ad valorem Tax - a tax levied on the assessed value, net of any exemptions, of real or personal
property. This is commonly referred to as "property tax".
Adopted Budget - The financial plan of revenues and expenditures for a fiscal year ( October 1 -
September 30) as approved by the City Commission.
Amendment - A change to the adopted budget which may increase or decrease a fund total.
Appropriation - A specific amount of funds authorized by the City Commission to which financial
obligations and expenditures may be made.
Assessed Value - A value established by the property appraiser for all real or personal property for
use as the base for levying property taxes.
Bond - A written promise to pay a sum of money on a specific date at a specific interest rate as
detailed in a bond ordinance.
Bond Covenants - An agreement between the City and lenders which specifies a payment
schedule, terms, security, pledges, use of funds and reserves to be held.
Budget Calendar - The schedule of key dates for the process of adopting and executing an adopted
budget.
Budget Document - The official written statement of the annual fiscal year financial plan for the
City as presented by the City Manager.
Budget Hearing - The public hearing conducted by the City Commissioners to consider and adopt
the annual budget.
Budget Message - A brief written statement presented by the City Manager to explain the principal
budget issues and to provide policy recommendations to the City Commissioners.
Capital Improvement Plan - A plan for capital expenditures to be incurred each year over a fixed
number of years. The plan sets forth each capital project and identifies the expected beginning and
ending year for each project and the amount to be expended in each year and a method of funding for
those projects.
Capital Needs - The identification of public facilities needed within the community.
156
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
15'.
user charges or other fees.
Expenditure - Decrease in fund fmancial 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.
158
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.
15
Reserve - An account used to indicate that a portion of a fund's balance is restricted for a specific
purpose and is therefore, not available for general appropriation.
Revenue - Funds that a government receives as income. These receipts may include tax payments,
interest earnings, service charges, grants and intergovernmental receipts.
Revenue Bonds - Bonds usually sold for the construction of a capital project that will produce
revenue for the governmental unit issuing the bonds. The revenue is pledged and used for the
payment of principal and interest on the bonds.
Special Assessment - A compulsory levy imposed on certain properties to defray part or all of the
costs of a specific improvement or service deemed to primarily benefit those properties.
Tax Base - The total property valuation on which each taxing authority levies it's tax rates.
Tax roll - The certificate of assessed taxable value prepared by the property appraiser and presented
to the taxing authority by July 1, or later if an extension is granted by the State, each year.
Tax Year - The calendar year in which ad valorem property taxes are levied to finance the ending
fiscal year budget. For example, the tax roll for the 1998 calendar year would be used to calculate
the ad valorem taxes levied for the FY 1998-99 budget.
Tentative Millage - The tax rate adopted in the first public hearing of a taxing authority. Under
state law, the authority may reduce, but not increase without individual notification, the tentative
millage during the final budget hearing.
Truth In Millage Law - also known as the TRIM Bill. A 1980 law enacted by the Florida
Legislature which changed the budget process for local taxing authorities. It was designed to keep
the public informed about the taxing intentions of the various authorities.
Uniform Accounting System - The chart of accounts prescribed by the Office of the State
Comptroller designed to standardize financial information to facilitate comparisons and evaluation of
reports.
User Fees - The charges for direct receipt of public services.
Unencumbered Balance - The amount of an appropriation that is neither expended nor
encumbered. It is essentially the amount of funds still available for future needs.
Voted Millage - Property tax levies authorized by voters within a taxing authority. Bond issues
that are backed by property taxes are a common reason for a voted millage in the State of Florida. A
bond issue of this type is called a General Obligation Bond.
160
16_