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Annual Budget for 2013-2014-v City of Atlantic Beach, Florida 4, e 1 Ai\j :c's itl ---id. JO ,ee fy .7-- ff IS \ 0 46.-411 •- v \ ..............000)...aj I/ 19 .r Annual Budget 2013 — 2014 City of Atlantic Beach, Florida Annual Budget 2013 - 2014 Mayor Louis M. Borno City Commission Jonathan Daugherty (' Maria Mark J {- fa- Carolyn .- Carol n Woods SJ Mark Beckenbach T.4v City Attorney Alan C. Jensen City Manager Jim R. Hanson City Clerk Donna L. Bartle City of Atlantic Beach Annual Budget Fiscal Year 2013-2014 Table of Contents Introduction Budget Message 1 V1 Calendar 1 Ad Valorem Tax Millage Resolution 2 Budget Ordinance 3 Combined Summary of All Funds, Revenues and Expenditures 4 Combined Summary of Expenditures by Department 5 Graph of Total Revenues and Expenses by Fund Type 6 Citywide Organizational Charts 7-14 Graph of General Fund Revenues and Expenses 15 Graph of Where Your Tax Dollar Goes 16 Schedule and Graph of 2013 Local Millage Rates 17 Graph of Beaches Millage History 18 Combined Summary of Revenues and Expenditures General Fund 19 General Fund Revenues 20-21 Summary of General Fund Expenditures by Division 22 Summary of Special Revenue Funds 23 Summary of Enterprise Funds 24 Summary of Trust and Agency Funds 25 Governing Body Summary of Governing Body 27 City Commission 28-29 City Administration Summary of City Administration 31 City Clerk 32 City Manager 34 Finance 36 Information Technology 38 Human Resources 40 Legal Counsel 42 General Government Summary of General Government 45 General Government Non-Departmental 46 Convention Development Tax 48 Half Cent Discretionary Sales Tax 50 Debt Service 52 Miscellaneous Grants 54 Governmental Capital Project Fund 56 Planning,Zoning and Building Summary of Planning, Zoning and Building 59 Planning and Zoning 60 Community Development Block Grant 62 Building Code Enforcement 64 Tree Protection 68 Public Safety Summary of Public Safety 71 Police 72 Administration 74 Patrol 75 Crime Suppression Unit 76 Investigations 77 Dispatch 78 Animal Control 79 Police School Guards 80 Police Grant Funds 81 Police Special Revenue Fund 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 91 Location of City Parks 92 Parks Programs and Special Events 93 Park Maintenance and Improvements 95 Public Works Summary of Public Works 97 Public Works Administration 98 Street and Road Maintenance 100 Local Option Gas Tax 102 Sanitation 104 Storm Water Utility 107 Fleet Maintenance 110 • Public Utilities Summary of Public Utilities 113 Administrative 117 Water Production 118 Water Distribution 119 Sewer Collection 120 Treatment Division 121 Pension Funds Summary of Pension Funds 123 General Employee Pension 125 Police Employee Pension 126 Supplemental Information Budget Policy Highlights 127 Schedule of Inter-fund Transfers 128 Schedule of Cash Balances 129 Schedule of Capital Outlay 130-131 Certification of Taxable Value 132-133 Element Object Classifications,Account Descriptions 134-141 Long Term Financial Plan 143-156 Glossary 157-162 � f JS r' T1 SA ''t Budget Message To: The Honorable Mayor and City Commission From: Jim Hanson, City Manager Date: September 24, 2013 It is again with great pleasure that I set forth the newly adopted budget for All major service levels the fiscal year beginning October 1, 2013. This budget provides for the are maintained in this maintenance of all major service levels not only for FY 13-14 but also for budget. the foreseeable future through the ten year projections. This budget also includes at least a 25% contingency in each major operating fund in accordance with the commission's policy. Atlantic Beach has experienced the same economic downturn as other cities No rate increases are across the country in recent years. Most of the City's major revenue sources proposed. have declined. While news stories indicate that the economy is starting to rebound, there is no indication of additional revenues from any of the major sources. Projections for revenues next year remain essentially flat. Even though costs in some areas are expected to increase, this budget does not include any increases in rates. Funding is included in this budget for most of the City Commission's major Strategic Plan priorities strategic goals. are addressed. Strategic Plan Priorities Following is a list of the strategic plan priorities that have significant budget impacts. 1. Tipping Fee Negotiations. Atlantic Beach's Interlocal Agreement No agreement has been with the City of Jacksonville for disposal of refuse at Jacksonville's landfills reached on landfill calls for the payment of landfill tipping fees when the cost of operating tipping fees and Jacksonville's sanitation system, including the landfills, is paid by uniform Jacksonville claims residential user fees instead of property taxes. The City of Jacksonville $800,000 will be owed contends that Atlantic Beach owes landfill fees beginning in October of by the end of the FY 13 2011. Atlantic Beach officials have reviewed financial documents from fiscal year. I Jacksonville and determined that this condition has not been fully met. Negotiations have been ongoing to find a resolution but no agreement has been reached. It is estimated that, by the end of the FY 13 fiscal year, the amount of landfill fees claimed by Jacksonville, as well as those due for disposal at a private landfill for yard waste, will total just under $800,000. This includes amounts for disposal of residential and commercial garbage, yard waste and sludge from the wastewater plants. 2. Golf Course. The Selva Marina Country Club is finalizing A cooperative negotiations with a developer to sell some of their land for a residential partnership with the subdivision in return for a reconstructed golf course, club house, tennis Selva Marina Country courts, pool and a reduction in their debt. To ensure that green space Club aims to preserve remains in the future, to reduce possible future traffic impacts on city green space, limit future streets and to maintain property values, Atlantic Beach is planning to install traffic impacts and the necessary equipment at the wastewater plant to further treat wastewater preserve property to a level that can be used for irrigation both on the new golf course and values. subdivision. The City will receive in return a conservation easement on the golf course property. The estimated cost for construction of the wastewater facilities and lines is $1.1 million dollars. This cost will be partially paid for by a recently approved grant for$442,000. Revenues from the sale of reuse water to the golf course and new residential development are estimated to build up to approximately $100,000 per year once the 180 new homes have been built. These revenues are included in the ten year projection for the water and sewer funds. 3. Recruitment and Retention of City Staff. Due to the economic The commission downturn and related budget difficulties, the City's merit plan has been considered frozen for the last four years and there have been no cost of living recommendations aimed adjustments. The City recently completed a major restructuring of the at recruiting and pension plans and reduction of several other benefits to reduce costs. retaining employees Concerns have been expressed about the City's ability to hire and retain when deciding on pay employees. A consultant was hired to study the City's pay plan and make increases. recommendations to the Commission during the budget workshops. The consultant recommended that the city allocate some funds incrementally to employees that have been without raises based on years of service to reduce pay compression and also to allocate funds for some positions to be upgraded based on an evaluation of job duties and market rates. The City Commission then approved a two percent merit raise in addition to the 1.0% for police officers in accordance with the recently approved union contract. That raise will offset an increase in employee contributions to the police pension fund. 4. Police Building. Staff and elected officials in Atlantic Beach have been studying various options to provide adequate and updated physical facilities for the Police Department for several years. A previous II Commission authorized architects to prepare plans for a new building expected to cost $4.3 million dollars. After the current commission took office, a Citizens Committee was established to study the issue and make recommendations. Those recommendations were not approved and discussions continued for several months. The issue has since been deferred until after the new elected City Commission takes office. The Governmental Capital Projects Fund has a balance set aside for the police building of just over $2.7 million dollars. Included in the budget are funds for the police to rent additional space in a private building to relieve some of the overcrowding. These funds are not to be spent until further discussed in a subsequent meeting. 5. Marsh Master Plan Improvements. In recent years, Atlantic Beach The improvements in the acquired 370 acres of marsh and uplands to create the River Branch Marsh Master Plan can Preserve. A Marsh Master Plan was approved after considerable public be funded over several input that calls for construction of a pedestrian path along the edge of the years ifgrants paying River Branch Preserve connecting the Tideviews and Dutton Island half of the costs can be Preserves, as well as the construction of several new overlooks, kayak obtained. launches, and other public facilities. Grants have already been authorized for the first phases of the improvements and a multi-year capital plan has been put together anticipating 50% grants for each of the major projects. The City's share for each of these is to be funded by the Convention Tax and the Half Cent Sales Tax. 6. Mayport Corridor/Marsh Oaks Neighborhoods. A Redevelopment New efforts to improve Coordinator has recently been hired to spearhead the City's efforts on this the Mayport Corridor goal. Some initial improvements are on a supplemental list of projects for have begun by hiring a the Commission to consider during the budget workshops. There may be Redevelopment several other major projects proposed over the next couple of years. Coordinator. 7. Parks Planning. This goal is to create a Parks Master Plan that identifies current and needed recreation facilities in Atlantic Beach that the City residents desire and are willing to pay for. Funding has been included in this budget for consultants to assist in this project over the next year. 8. New Sidewalks. The City Commission discussed the need for new sidewalks in Atlantic Beach. The only specific sidewalk that was referenced was on Sturtevant Avenue. Funding for this project is included in the Half Cent Sales Tax Fund. 9. Incentives for Economic Development. This goal was to identify, analyze and implement various economic incentives that Atlantic Beach could provide to create and support a desirable and vibrant commercial corridor along Mayport Road. Detailed plans for an economic incentive program will take several more months to develop and approve. No major III funding for incentives is included in the budget, although a couple of smaller projects were discussed. 10. Storm Water Master Plan Projects. This goal is to fund and This budget includes construct the projects identified in the City's Storm Water Master Plan to funding to address Storm reduce or eliminate nuisance flooding in Atlantic Beach. The budget Water projects in the includes funding for the reconstruction of the swale system in the Salt Air Master Plan. Subdivision and improvements to the drainage on the southern end of Seminole Road. The ten-year capital plan for the Storm Water Fund includes several other major projects identified in the Storm Water Master Plan. 11. Identifying City Boundaries. This goal is to more clearly identify City limits boundaries for Atlantic Beach. Several proposals for welcome signs, decorative crosswalks and other improvements were discussed with the City Commission during the budget workshops. Strategic Priorities from 2012-2013 Year Pension and benefit reform has been completed after almost two years of Pension and benefit negotiations between the City and the two unions. Pension and benefit costs reform has been have been reduced in the FY 13-14 budget by approximately $200,000 completed saving under the FY 12-13 levels. Additionally, the cost savings are expected to present and future costs. grow over the next 10 years as new employees are hired and unfunded pension liabilities are paid off. Wastewater treatment improvements have been completed to meet the new State wastewater standards. Projected cost savings have been realized through plant consolidation and more efficient equipment. During the last year, the City implemented the first of several steps to upgrade the City's enterprise software applications. These systems are now running on remote servers (the cloud) and upgrades to the computer enterprise packages for various departments will be completed over the next four years. One-time capital costs will total just under $600,000. Ongoing operating costs will be increasing by approximately $100,000 per year by the time all of the projects are completed. Revenues Most of the City's major sources of revenues are projected to remain flat in Recent improvements in FY 13-14. The indication from the Duval County Tax Assessor's Office is the economy have yet to that we will see a slight drop in property tax revenues next year. This is on result in increased city top of the decrease of several hundred thousand dollars per year in property revenues. tax revenues over the last four years. Other State revenues, including the IV Communication Service Taxes, Revenue Sharing and Sales Taxes, are all being received at rates consistent with the current budget. Next year's projections are at approximately the same levels. Water and sewer sales volumes have continued to drop in the last year for Water and sewer rates quite a number of reasons, even though the City has replaced a large can remain level another percentage of the water meters over the last couple of years and the loss year due to improved between the amount pumped from the plants and the amount billed has plant efficiencies. declined to very low levels. However, significant savings in operating costs resulting from the consolidation of the two wastewater plants and installation of new,more efficient, electrical equipment will allow water and sewer rates to remain level for another year. No revenue rate increases are included in the FY 13-14 budget. Debt One conservative budgeting strategy employed in Atlantic Beach over Minimizing debt has several years has been to minimize the use of debt wherever possible. been a focus over many Bonds from some past projects have recently been paid off, and others will years resulting in lower be paid off soon. While the consolidation of wastewater plants and future costs. upgrading of facilities to meet new standards have required the issuance of new debt, the City was able to receive funding through the State Revolving Loan Fund with lower interest rates than would have been available elsewhere. Also, the amount drawn down from the State fund is less than originally authorized both because bids came in under budget and because sufficient funds existed in the fund balance so that drawing down all of the allocated funds was not necessary. Supplemental Projects A number of items were added by the City Commission during the budget adoption process. Some of the items added were: Bull Park gazebo, Rose Park playground equipment, welcome signs, Robert Street ditch improvements, East Coast Drive streetscape, fountain on Mayport Road, sound system upgrades, expansion of the kennel, police academy funding and the previously mentioned off-site rental of a location for police officers. Sanitation Fund The fuel cost adjustment from the City's contract hauler has been down over the last year which means that a rate increase will not be needed. However, the results of any agreement to resolve the tipping fee issue with the City of Jacksonville will most likely require an increase in the customer rates if and when it occurs. V Health Insurance Costs for 2014 The City's health insurance policy has been adjusted for an annual renewal on January 1gt of each year. Next January 1st, new federal healthcare requirements will come into effect. The City has not yet received estimates for 2014 healthcare costs. This budget includes an increase anticipated in healthcare expenses of 10%. Conclusions The City of Atlantic Beach remains in good financial shape. The streets, Atlantic Beach remains parks,utility and storm water systems have all been properly maintained and in good financial shape. this budget, as well as the ten-year financial plans, provide for continued Systems are well maintenance. The 25% contingency levels set by the City Commission will maintained and rates be maintained through the ten-year time period in each of the major remain low. operating funds. The city's rates for property taxes and utilities remain low compared to most other local governments. The recession that has occurred over recent years has affected Atlantic Beach as it has virtually every other city in the country and many changes have been made to accommodate the lower revenues. However,unlike most other cities in the country, service levels in Atlantic Beach have been maintained at essentially equal levels to those before the recession. Major adjustments to support this have included fewer capital projects than in past years, increased storm water fees, the elimination of capital projects from the General Fund and increased efficiency in water and sewer operations. Fortunately, before the recession struck, Atlantic Beach had been following long established master plans for maintenance and upgrades of the storm water,water and sewer systems so that each was already in good condition. As always, there are many more projects that have been discussed by the The commission's City Commission than can be possibly funded and this budget has very Strategic Plan provides limited resources. The City Commission's development of a Strategic Plan guidance as to which was the best guide to prioritize the necessary projects from those that are projects should be less important early in the budget process. The result is a budget that will funded. serve the community well in the upcoming year. It has been a pleasure working with the Mayor and Commission to review, discuss and amend this budget. Thanks are due to the City's Finance Director, and many other staff members who have worked hard to contain costs while maintaining the high service levels our community enjoys. R submitted, Jim •17.•.n, ity Manager VI City of Atlantic Beach Budget Calendar Fiscal Year 2013-2014 Date Required Action Responsibility March 12 - 14 Strategic Planning Workshops Department Heads Finance Director City Manager City Commission March 9 to Update Ten Year CIP Requirements To Finance Director Department Heads April 30 March 9 to Preparation of budget requests on-line, current year budget review. Department Heads April 30 May 1 to May Review of on-line requests, CIP Requests, Meetings with Department Department Heads 25 Heads for explanations and justifications. Program pages are also to Finance Director be included in discussions. City Manager May 25 to Preparation of Proposed Budget, follow-up meetings with City Department Heads July 1 Manager and Finance Director Finance Director City Manager June 23 to State Revenue Sharing Estimates provided Department of July 31 Revenue July 1 Receive Certification of Taxable Value Property Appraiser July 8 or July City Manager to propose millage rate on DR-420 and schedule a City Manager 22 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 4`h). July 19 Proposed Budget submitted to the City Commission City Manager Finance Director August 24 Tax notifications to be mailed within 55 days of Certification, (TRIM Property Appraiser notice of proposed property taxes). August 01 to The City Commission held workshops to review the Proposed Budget. Department Heads August 27th The meetings were held at 5:00pm and lasted about three hours each. Finance Director City Manager City Commission September 5 Advertise in newspaper for public hearing on adoption of Tentative Finance Director Budget and Proposed Millage(The property appraiser also notified City Clerk property owners). Property Appraiser September 9 Hold Public Hearing to adopt the Tentative Budget and Millage(F.S. City Commission 200.065). September 19 Publish TRIM notice in public newspaper Finance Director September 23 Hold Final Hearing to approve Budget and Millage Rate City Commission 1 RESOLUTION NO. 13-11 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, 2013 AND ENDING SEPTEMBER 30, 2014; 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 1,2013 and ending September 30,2014; 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 1,2013 and ending September 30,2014,based on a millage rate of 3.3285 mills on the taxable property within the City; and has acted in accordance with the terms,provisions,and procedures contained in section 200.065,Florida Statutes; NOW,THEREFORE,BE IT RESOLVED by the City Commission of the City of Atlantic Beach, Florida,that 1. The ad valorem property tax millage rate for municipal purposes to be levied on the taxable property within the city limits of the City of Atlantic Beach, Florida,during the fiscal year beginning Octoberl,2013 and ending September 30,2014 is hereby set at the rate of 3.3285 mills. 2. The percentage by which this millage rate to be levied exceeds the rolled-back rate of 3.3156 is 0.39%. 3. This resolution shall take effect immediately upon its passage and adoption by the City Commission of the City of Atlantic Beach, Florida. ADOPTED at a public hearing by the City Commission of the City of Atlantic Beach,Florida on the 23`d day of September 2013. e s as to form and correctness: iii,/ Id4:14 644") /Am.,—i_ L. ..ALL A : . f.Jens•• .,Esquire Mayor/Presiding Officer Ci • ttorney STATE OF FLORIDA DUVAL COUNTY A TEST: I.the undersigned city Cleric for the Clay of Atlantic Bea ch 4. aGk Duval County,Florida.do herebycodify the within and , foregoinga true and correct ww o rectwpof the original a It appears on recofor Atlantic Beich hand andandlie In the Mees seathe City l Donna L. Bartle the City oe'Atlantic Beach.Florida. City Clerk thea 2 t� ,day of (nu�cc,,//r 20 /3, /'N/►tII/ IG?W,e) 2 City Clerk ORDINANCE NO. 20-13-125 AN ORDINANCE ADOPTING THE FINAL BUDGET FOR THE CITY OF ATLANTIC BEACH, FLORIDA FOR FISCAL YEAR BEGINNING OCTOBER 1, 2013 AND ENDING SEPTEMBER 30, 2014. WHEREAS,the City Commission of the City of Atlantic Beach,Florida,on September 9, 2013,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, 2013 and ending September 30,2014 in the amount of$29,482,771. 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 2013/2014 budget be adopted, and 2. This ordinance shall take effect immediately upon its adoption. Passed by the City Commission on first reading this 9th day of September 2013. Passed by the City Commission on second and final reading this A3R-riday of September 2013. 44.44, Louis M. Borno Mayor/Presiding Officer Appr,, d •'s to form and correctness: ��,51r - A II +ensen,Esquire C • ttorney ATTEST: Donna L. Bartle City Clerk STATE OF FLORIDA DUVAL COUNTY I•aro fined City OM for the Oily of Abend°Beach, Duval Count,Ronda.do hereby airy the within and foregoing Is a true and comaot copy of the anginal as It appears on record and Ala In the Oloo of the City Clerk for Allard°Beach.vannass my hand and oMAcial seal of the City of Atlantic Beach,Florida, tilteG yof her 2012, ab dark 3 City of Atlantic Beach Combined Summary of Revenues and Expenditures Summary of all Funds Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Cash Forward 30,599,832 32,307,612 37,492,961 39,632,528 2,139,567 Revenues General Fund 11,477,762 10,897,298 11,117,600 10,930,617 (186,983) Special Revenue Funds 1,653,595 1,806,722 1,524,530 1,368,339 (156,191) Debt Service Fund 69,719 73,548 67,345 0 (67,345) Capital Project Fund 947,525 602,658 15,000 495,000 480,000 Enterprise Funds 16,221,714 16,796,922 11,578,875 11,836,753 257,878 Trust and Agency Funds 1,371,433 4,552,027 3,450,338 3,520,661 70,323 Total Revenues 31,741,748 34,729,175 27,753,688 28,151,370 397,682 Other Financing Sources 1,106,319 591,427 0 0 0 Total Resources 63,447,899 67,628,214 65,246,649 67,783,898 2,537,249 Expenditures General Fund 10,193,315 10,430,632 11,001,270 11,502,894 501,624 Special Revenue Funds 1,829,084 2,047,749 1,213,848 1,693,895 480,047 Debt Service Fund 71,343 70,783 72,040 70,655 (1,385) Capital Project Fund 452,086 25,116 177 485,000 484,823 Enterprise Funds 16,288,520 15,967,357 11,638,538 14,125,893 2,487,355 Trust and Agency Funds 1,295,322 1,428,381 1,687,465 1,604,434 (83,031) DIVISION TOTALS 30,129,670 29,970,018 25,613,338 29,482,771 3,869,433 Other Financing Uses 1,010,617 165,235 783 0 (783) Cash Reserves 32,307,612 37,492,961 39,632,528 38,301,127 (1,331,401) Total Expenses and Cash 63,447,899 67,628,214 65,246,649 67,783,898 2,537,249 Resource Allocation Personnel Services 9,140,073 9,407,213 9,427,656 9,537,387 109,731 Operating Expenses 9,763,711 10,151,562 10,266,888 10,535,858 268,970 Capital Outlay 6,962,507 6,873,101 2,145,419 5,331,738 3,186,319 Debt Service 1,740,872 1,870,160 2,447,876 2,448,768 892 Transfers 2,522,507 1,667,982 1,325,499 1,629,020 303,521 Total 30,129,670 29,970,018 25,613,338 29,482,771 3,869,433 4 Summary of All Departments Combined Summary of Expenses Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Expenses: Governing Body 41,205 41,279 41,764 42,933 1,169 City Administration 2,450,845 2,428,057 2,365,174 2,616,648 251,474 General Government 2,121,342 1,654,496 1,470,080 2,022,119 552,039 Planning and Building 544,508 736,222 435,397 580,589 145,192 Public Safety 4,723,050 4,966,576 5,098,919 5,229,925 131,006 Parks and Recreation 1,055,270 1,081,266 1,115,335 1,335,145 219,810 Public Works 4,972,698 4,532,953 4,646,734 5,693,763 1,047,029 Public Utilities 12,925,430 13,100,788 8,752,470 10,357,215 1,604,745 Pension 1,295,322 1,428,381 1,687,465 1,604,434 (83,031) Total Expenses 30,129,670 29,970,018 25,613,338 29,482,771 3,869,433 Resource Allocation: Personnel Services 9,140,073 9,407,213 9,427,656 9,537,387 109,731 Operating Expenses 9,763,711 10,151,562 10,266,888 10,535,858 268,970 Capital Outlay 6,962,507 6,873,101 2,145,419 5,331,738 3,186,319 Debt Service 1,740,872 1,870,160 2,447,876 2,448,768 892 Transfers 2,522,507 1,667,982 1,325,499 1,629,020 303,521 Total Resource Allocation: 30,129,670 29,970,018 25,613,338 29,482,771 3,869,433 Summary of Authorized Positions 2012-2013 2013-2014 Department Governing Body 5.00 5.00 City Administration 23.00 23.00 General Government 2.56 2.56 Planning and Building 4.44 4.44 Public Safety 62.00 62.00 Parks and Recreation 12.00 12.00 Public Works 17.30 17.30 Public Utilities 22.70 22.70 Pension 0.00 0.00 149.00 149.00 5 CITY OF ATLANTIC BEACH TOTAL REVENUES AND EXPENDITURES BY FUND TYPE Total 2014 Revenues 12.51% 38.83% 42.05% 4.86% 0.00% 1.76% ■General Fund ■ Special Revenue Funds ❑ Governmental Projects Ea Debt Service Funds ■ Enterprise Funds 0 Trust Funds Total 2014 Expenses 5.44% 39.02% 47.91% 5.75% 0.24% 1.65% •General Fund ❑ Special Revenue Funds ■ Gov. Capital Projects ® Debt Service Funds ■ Enterprise Funds ❑Trust Funds 6 CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART JUDICIAL LEGISLATIVE EXECUTIVE BRANCH BRANCH BRANCH VOTERS CITY COMMISSION CITY CITY CITY ATTORNEY CLERK MANAGER PLANNING &ZONING HUMAN RESOURCES FINANCE DEPARTMENT DEPARTMENT DEPARTMENT BUILDING PUBLIC SAFETY PARKS & RECREATION DEPARTMENT DEPARTMENT DEPARTMENT PUBLIC WORKS PUBLIC UTILITIES DEPARTMENT DEPARTMENT 7 CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART CITY MANAGER CITY MANAGER Administrative Assistant INFORMATION PUBLIC PUBLIC HUMAN TECHNOLOGY RECREATION POLICE WORKS UTILITIES BUILDING RESOURCES FINANCE ** ** ** ** ** ** ** Information FIRE AND PLANNING Technology RESCUE LIFEGUARDS AND Director (Contracted) ZONING Computer Network Captain(2) Technicians(2) (Part Time) Lieutenants(3) (Part Time) Lifeguards (Part time) ""denotes a organizational chart is provided for theses departments on subsequent pages CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART FINANCE AND ADMINISTRATION FINANCE DIRECTOR CUSTOMER SERVICE DEPUTY FINANCE UTILITY BILLING SUPERVISOR DIRECTOR SUPERVISOR I - kr ER CUSTOMER PURCHASING ACCOUNTANT ACCOUNTS PAYABLE UTILITY • D ERS SERVICES AGENT CLERK SPECIALIST /' (2.0) REPRESENTATIVES (2.0) CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART PLANNING ZONING AND BUILDING DEPARTMENT BUILDING AND ZONING DIRECTOR tfr,fil BUILDING Ai BUILDING PERMIT TECHNICIAN I CODE ENFORCEMENT REDEV OP NT AND PRINCIPAL PLANNER -iNSPE6oR CLERK II OFFICER G r C NATOR 1 ---I RECEPTIONIST I \....______________,„41-.--.., PERMITS CLERK HUMAN RESOURCES DEPARTMENT HUMAN RESOURCES DIRECTOR HUMAN RESOURCES ASSISTANT 8 CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART PARKS & RECREATION DEPARTMENT PARKS & RECREATION DIRECTOR RECREATION ADMINISTRATIVE RECREATION LEADER COORDINATOR ASSISTANT PART TIME RECREATION LEADER PART TIME CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART PUBLIC SAFETY DEPARTMENT CHIEF OF POLICE ADMIN. F... ASSISTANT COMMANDER COMMANDER COMMANDER Patrol Day-Shift Patrol Night-Shift Support Services SERGEANTS COPS Crossing Guards SERGEANTS ECO Supervisor SERGEANTS Animal Control Records Staff Patrol(2) Officers(1) (2) Patrol(2) (1) Investigations(2) (2) (2.5) Patrol Officers Patrol Officers ECO CSU Detective Detective Prop. Evidence (7) (7) (5) (2) (1) Clerk (1) N CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART PUBLIC WORKS DEPARTMENT PUBLIC WORKS , �:,` DIRECTOR I� 1� ASST. PUBLI 4- 67 WORKS DIRECTOR ,t// ADMINISTRATIVE STREETS & MAI CE PARKS & BEAUTIFIC TION PUBLIC WORKS ASSISTANT DIVISION DIRECTOR ",' )' _DIVISION CHIEF INSPECTOR s H DISPATCHER ` vCREW PARK 1 / LZ) N CHIEF RANGERS s -L C� t�"' ( 0 w (5.0) W X a �� 1 HCLERK HEAVY EQUIPMENT PART TIME OPERATORS (2.0) CITY GARDNER 01,( I(LAI MECHANIC U GENL. MAINTENANCE WORKERS 2I (5) H SIGN /BUILDINGII ` 'lI MAINT. WORKER 2 l�� l t r w w CITY OF ATLANTIC BEACH ORGANIZATIONAL CHART PUBLIC UTILITIES DEPARTMENT PUBLIC UTILITIES DIRECTOR CONVEYANCE DIVISION SPECIAL PROJECTS PLANTS DIVISION CROSS CONNECTION DIRECTOR MANAGER DIRECTOR ADMINISTRATOR& G.I.S.TECHNICIAN UTILITY COLLECTION/ WATER PLANT WASTEWATER PLANT UTILITY COLLECTION 1 DISTRIBUTION OPERATOR SUPERINTENDENT SUPERINTENDENT DISTRIBUTION OPERATOR (4) (1) WASTEWATER/WATER WASTEWATER 1 WATER OPERATOR OPERATOR (1) (6),(4 PT) _ PAINTER II HEAVY EQUIPMENT OPERATOR (1) CITY OF ATLANTIC BEACH TOTAL REVENUES AND EXPENDITURES GENERAL FUND Total 2014 General Fund Revenues 1.14% 10.73% 34.91% 20.16% 9.78% 14.63% 7.92% 0.74% IS Ad Valorem Taxes ■ Licenses and Permits 0 Intergovernmental ■ Interfund Transfers 0 Fines and Forfeitures 0 Charges for Services ❑ Miscellaneous • Utility, & Business Taxes Total 2014 General Fund Expenses 11.61% 23.12% 15.60% 1.45% 3.86% 44.36% •City Administration 0 Planning and Development E General Government ■ Public Safety •Public Works ® Parks and Recreation 15 CITY OF ATLANTIC BEACH Office of the Property Appraiser Final 2013 Millages Water Management District. 2.57% 7.410v Duval County 42.39% Atlantic Beach 17.31% School Board 38.42% Florida Inland Navigation 0.18% 16 Summary of 2013 Millages Urban Service School Duval Water Inland District District Board County Management Navigation Total Jacksonville 0.0000 7.3880 11.4419 0.3283 0.0345 19.1927 Atlantic Beach 3.3285 7.3880 8.1512 0.3283 0.0345 19.2305 Neptune Beach 3.3756 7.3880 8.1512 0.3283 0.0345 19.2776 Jax Beach 4.0947 7.3880 8.1512 0.3283 0.0345 19.9967 Town of Baldwin 3.1556 7.3880 9.6312 0.3283 0.0345 20.5376 CITY OF ATLANTIC BEACH 2013 Total Final Millages 21 .0000 20.5376 20.5000 I 19.9967 1 i ,_,:. 20.0000 illt ilt 19.5000 19.2776 19.1927 19.2305 19.0000 '' , , , ii,.. , irii 18.5000 Jacksonville Atlantic Beach Neptune Beach Jax Beach Town of Baldwin 17 City of Atlantic Beach Multi Year Operating Millages 4.500 4.000 3.500 3.000 h.F, 2.500 ill �. r . F 2.000 f r N 1.500 " 1.000 0.500 r. III 0.000 2007 2008 2009 2010 2011 2012 2013 Neptune Beach Atlantic Beach Jacksonville Beach 18 City of Atlantic Beach Combined Summary of Revenues and Expenditures General Fund Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Cash Forward 3,981,530 5,234,895 5,999,741 6,116,071 116,330 Revenues Taxes 5,189,257 5,085,545 5,043,846 4,988,254 -55,592 Licenses and Permits 955,141 858,635 860,750 865,270 4,520 Intergovernmental Revenues 1,526,451 1,492,847 1,515,765 1,599,140 83,375 Charges for Services 2,136,238 2,264,601 2,170,122 2,203,863 33,741 Fines and Forfeitures 77,891 78,865 80,700 80,870 170 Miscellaneous 211,777 292,757 470,963 124,700 -346,263 Interfund Transfers 1,381,007 824,048 975,454 1,068,520 93,066 Total Revenues 11,477,762 10,897,298 11,117,600 10,930,617 (186,983) Other Financing Sources 298,180 Total Resources 15,459,292 16,430,373 17,117,341 17,046,688 (70,653) Expenditures City Administration 2,492,050 2,469,336 2,406,938 2,659,581 252,643 Community Development 172,060 153,509 157,877 166,829 8,952 General Government 522,033 427,370 800,295 443,964 (356,331) Public Safety 4,497,215 4,809,080 4,961,834 5,103,162 141,328 Public Works 1,454,687 1,490,071 1,558,991 1,794,214 235,223 Parks and Recreation 1,055,270 1,081,266 1,115,335 1,335,145 219,810 DIVISION TOTALS 10,193,315 10,430,632 11,001,270 11,502,894 501,624 Other Financing Uses 31,082 Cash Reserves 5,234,895 5,999,741 6,116,071 5,543,794 (572,277) Total Expenses and Cash 15,459,292 16,430,373 17,117,341 17,046,688 (70,653) Resource Allocation Personnel Services 6,694,613 7,043,936 7,062,657 7,158,118 95,461 Operating Expenses 3,081,092 3,156,407 3,330,123 3,583,301 253,178 Capital Outlay 285,610 220,355 577,490 761,475 183,985 Debt Service Transfers 132,000 9,934 31,000 0 (31,000) Total 10,193,315 10,430,632 11,001,270 11,502,894 501,624 19 City of Atlantic Beach Summary of Revenues General Fund Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Taxes Ad Valorem Tax 3,968,233 3,961,395 3,816,716 3,815,346 (1,370) Utility Service Tax Electricity 487,585 452,183 476,000 476,000 0 Propane, Natural Gas&Fuel Oil 28,094 23,201 47,930 39,930 (8,000) Subtotal-Utility Service Tax 515,679 475,384 523,930 515,930 (8,000) Communication Services Tax 604,567 567,909 599,000 552,978 (46,022) Local Business Tax 100,778 80,857 104,200 104,000 (200) Total Taxes 5,189,257 5,085,545 5,043,846 4,988,254 (55,592) Permits,Fees,&Assessments Building Permits Franchise Fees Electricity 930,890 832,138 835,000 840,000 5,000 Natural Gas 9,356 7,597 10,000 10,000 0 Subtotal-Franchise Fees 940,246 839,735 845,000 850,000 5,000 Impact Fees-Transportation Other Permits and Fees Plan Review&Other Fees 14,895 18,900 15,750 15,270 (480) Total Permits, Fees,&Assessments 955,141 858,635 860,750 865,270 4,520 Intergovernmental Revenues Federal Grants Public Safety 2,039 1,209 1,200 (9) Economic Environment(FEMA) 0 0 0 Subtotal-Federal Grants 0 2,039 1,209 1,200 (9) State Grants Economic Environment(FEMA) State-Shared Revenues State Revenue Sharing Proceeds 379,502 382,144 376,000 392,631 16,631 Mobile Home License Tax 10,677 11,148 10,500 10,500 0 Alcoholic Beverage License Tax 11,746 14,605 12,500 12,500 0 Local Govt Half-Cent Sales Tax 1,106,329 1,080,006 1,112,006 1,178,759 66,753 Motor Fuel Tax Rebate 2,997 2,905 3,500 3,500 0 Subtotal-State-Shared Revenues 1,511,251 1,490,808 1,514,506 1,597,890 83,384 Local Grants Public Safety Recreation 15,200 50 50 0 Subtotal-Local Grants 15,200 0 50 50 0 Total Intergovernmental Revenues 1,526,451 1,492,847 1,515,765 1,599,140 83,375 20 City of Atlantic Beach Summary of Revenues General Fund Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Charges for Services Internal Service Fund Charges 1,438,862 1,556,765 1,436,068 1,456,544 20,476 Other Genl Govt Charges& Fees 3,907 4,402 4,950 3,950 (1,000) Service Charges Public Safety 340,259 339,790 336,277 343,514 7,237 Parking Facilities 5,800 6,326 5,900 5,900 0 Other Transportation 95,364 100,420 116,005 118,000 1,995 Animal Control 11,986 8,212 7,750 7,750 0 Lifeguard&Beach Maintenance 195,410 201,002 206,762 212,695 5,933 Recreation&Cultural Events 12,294 11,671 26,410 25,510 (900) Recreation Facilities 32,356 36,013 30,000 30,000 0 Total Charges for Services 2,136,238 2,264,601 2,170,122 2,203,863 33,741 Judgments, Fines, & Forfeits Fines Traffic 56,722 55,876 56,060 56,060 0 Parking 16,150 21,775 20,000 20,000 0 Dog 164 583 400 400 0 Other 4,855 631 4,240 4,410 170 Subtotal-Fines 77,891 78,865 80,700 80,870 170 Total Judgments, Fines& Forfeits 77,891 78,865 80,700 80,870 170 Miscellaneous Revenues Interest 142,770 230,979 100,000 100,000 0 Disposition of Fixed Assets 17,310 25,649 0 Donations from Private Sources 28,790 19,284 341,833 13,900 (327,933) Settlements& Insurance Reimburse 18,694 14,287 13,500 10,000 (3,500) Other 4,213 2,558 15,630 800 (14,830) Total Miscellaneous Revenues 211,777 292,757 470,963 124,700 (346,263) Other Sources Transfer from Miscellaneous 72,000 5,196 7,500 2,304 Transfer from GasTax 72,500 155,225 82,725 Contribution from Water Fund 205,275 196,766 205,534 205,534 0 Contribution from Sewer Fund 923,213 295,187 424,326 424,326 0 Contribution from Sanitation Fund 252,519 260,095 267,898 275,935 8,037 Total Other Sources 1,381,007 824,048 975,454 1,068,520 93,066 Grand Total 11,477,762 10,897,298 11,117,600 10,930,617 (186,983) 21 City of Atlantic Beach Summary of Expenditures by Division General Fund Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) City Administration City Commission 41,205 41,279 41,764 42,933 1,169 City Manager 500,980 319,682 261,763 264,240 2,477 City Clerk 238,582 228,822 268,681 244,207 -24,474 Finance and Administration 979,919 1,058,457 1,034,346 1,004,816 -29,530 Information Technology 404,209 452,333 444,675 791,657 346,982 Human Resources 205,296 248,139 191,491 184,002 -7,489 Legal Counsel 121,859 120,624 164,218 127,726 -36,492 Total 2,492,050 2,469,336 2,406,938 2,659,581 252,643 Planning and Zoning 172,060 153,509 157,877 166,829 8,952 General Government 522,033 427,370 800,295 443,964 -356,331 Police Department Administration 622,510 603,553 505,675 513,395 7,720 Patrol 1,890,560 2,065,922 2,345,266 2,428,508 83,242 Crime Suppression Unit 157,219 184,231 216,863 230,500 13,637 Detective 200,085 275,875 180,214 182,525 2,311 Dispatch 296,910 304,138 295,228 253,454 -41,774 Animal Control 89,811 73,627 97,323 132,175 34,852 School Crossing Guards 11,068 11,367 9,700 9,995 295 Total 3,268,163 3,518,713 3,650,269 3,750,552 100,283 Fire Fire Control/Rescue 967,705 993,757 1,019,436 1,050,592 31,156 Lifeguards 195,187 210,007 199,704 238,735 39,031 Total 1,162,892 1,203,764 1,219,140 1,289,327 70,187 Code Enforcement 66,160 86,603 92,425 63,283 -29,142 Public Works Administration 462,483 476,977 492,511 546,547 54,036 Fleet Maintenance 247,063 270,580 281,600 287,330 5,730 Streets and Road Maintenance 745,141 742,514 784,880 960,337 175,457 1,454,687 1,490,071 1,558,991 1,794,214 235,223 Parks and Recreation Administration and Activities 383,871 392,553 390,007 394,612 4,605 Maintenance and Beautification 671,399 688,713 725,328 940,532 215,204 Total 1,055,270 1,081,266 1,115,335 1,335,145 219,810 Grand Total 10,193,315 10,430,632 11,001,270 11,502,894 501,624 22 City of Atlantic Beach Combined Summary of Revenues and Expenditures Special Revenue Funds Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Cash Forward 635,445 461,947 204,322 514,221 309,899 Revenues Community Dev. Block Grant 75,527 320,814 79,064 75,000 (4,064) Convention Dev.Tax Fund 270,817 90,986 80,300 80,300 0 Better Jax Half Cent Sales Tax 640,978 651,516 661,700 694,870 33,170 Local Option Gas Tax Fund 454,036 420,121 415,420 421,009 5,589 Police Grant Funds 159,923 109,396 84,785 70,000 (14,785) Police Special Revenue Funds 45,721 43,247 31,665 26,660 (5,005) Grant Funds-Miscellaneous 6,593 167,658 171,596 0 (171,596) Tree Protection Fund 0 2,984 0 500 500 Total Revenues 1,653,595 1,806,722 1,524,530 1,368,339 (156,191) Other Financing Sources 12,992 13,091 0 0 0 Total Resources 2,302,032 2,281,760 1,728,852 1,882,560 153,708 Expenditures Community Dev.Block Grant 75,636 320,705 14,650 139,414 124,764 Convention Dev.Tax Fund 251,004 86,906 34,000 125,500 91,500 Better Jax Half Cent Sales Tax 817,500 730,000 539,418 897,000 357,582 Local Option Gas Tax Fund 451,253 438,321 464,545 398,225 (66,320) Police Grant Funds 183,430 109,396 84,785 70,000 (14,785) Police Special Revenue Funds 42,405 48,100 52,300 56,763 4,463 Grant Funds-Miscellaneous 7,376 314,321 24,150 0 (24,150) Tree Protection Fund 480 0 0 6,993 6,993 DIVISION TOTALS 1,829,084 2,047,749 1,213,848 1,693,895 480,047 Other Financing Uses 11,001 29,689 783 0 (783) Cash Reserves 461,947 204,322 514,221 188,665 (325,556) Total Expenses and Cash 2,302,032 2,281,760 1,728,852 1,882,560 153,708 Resource Allocation Personnel Services 154,798 105,574 82,000 70,000 (12,000) Operating Expenses 277,897 426,521 361,500 341,993 (19,507) Capital Outlay 386,889 609,654 373,607 558,677 185,070 Debt Service Transfers 1,009,500 906,000 396,741 723,225 326,484 Total 1,829,084 2,047,749 1,213,848 1,693,895 480,047 23 City of Atlantic Beach Combined Summary of Revenues and Expenditures Enterprise Funds Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Cash Forward 7,548,403 7,507,099 8,514,927 8,455,264 (59,663) Revenues Water Utility 4,080,253 3,341,712 3,201,131 3,191,621 (9,510) Sewer Utility 9,376,856 10,388,262 5,159,819 5,419,582 259,763 Sanitation 1,775,216 1,790,679 1,798,000 1,789,000 (9,000) Storm Water Utility 685,886 991,477 1,122,000 1,155,000 33,000 Building Code Enforcement 303,503 284,792 297,925 281,550 (16,375) Total Revenues 16,221,714 16,796,922 11,578,875 11,836,753 257,878 Other Financing Sources 991,036 215,990 0 0 0 Total Resources 24,761,153 24,520,011 20,093,802 20,292,017 198,215 Expenditures Water Utility 2,997,543 2,792,272 3,220,466 3,489,896 269,430 Sewer Utility 9,927,887 10,308,516 5,532,004 6,867,319 1,335,315 Sanitation 1,718,610 1,796,910 1,764,104 1,772,837 8,733 Storm Water Utility 1,348,148 807,651 859,094 1,728,488 869,394 Building Code Enforcement 296,332 262,008 262,870 267,354 4,484 DIVISION TOTALS 16,288,520 15,967,357 11,638,538 14,125,893 2,487,355 Other Financing Uses 965,534 37,727 0 0 0 Cash Reserves 7,507,099 8,514,927 8,455,264 6,166,124 (2,289,140) Total Expenses and Cash 24,761,153 24,520,011 20,093,802 20,292,017 198,215 Resource Allocation Personnel Services 2,290,662 2,257,703 2,282,999 2,309,269 26,270 Operating Expenses 5,109,400 5,140,253 4,887,800 5,006,130 118,330 Capital Outlay 5,837,922 6,017,976 1,194,145 3,526,586 2,332,441 Debt Service 1,669,529 1,799,377 2,375,836 2,378,113 2,277 Transfers 1,381,007 752,048 897,758 905,795 8,037 Total 16,288,520 15,967,357 11,638,538 14,125,893 2,487,355 24 City of Atlantic Beach Combined Summary of Revenues and Expenditures Trust and Agency Funds Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Cash Forward 16,651,357 16,815,611 19,919,755 21,682,628 1,762,873 Revenues General Employee Pension 730,313 3,004,666 2,196,011 2,190,980 (5,031) Police Employee Pension 641,120 1,547,361 1,254,327 1,329,681 75,354 Total Revenues 1,371,433 4,552,027 3,450,338 3,520,661 70,323 Other Financing Sources 88,143 64,166 0 0 0 Total Resources 18,110,933 21,431,804 23,370,093 25,203,289 1,833,196 Expenditures General Employee Pension 699,650 759,309 950,717 852,817 (97,900) Police Employee Pension 595,672 669,072 736,748 751,617 14,869 DIVISION TOTALS 1,295,322 1,428,381 1,687,465 1,604,434 (83,031) Other Financing Uses 0 83,668 0 0 0 Cash Reserves 16,815,611 19,919,755 21,682,628 23,598,855 1,916,227 Total Expenses and Cash 18,110,933 21,431,804 23,370,093 25,203,289 1,833,196 Resource Allocation Personnel Services 0 0 0 0 0 Operating Expenses 1,295,322 1,428,381 1,687,465 1,604,434 -83,031 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 0 Total 1,295,322 1,428,381 1,687,465 1,604,434 (83,031) 25 liNa t"..414 S.) ama • 3 26 Governing Body Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Revenues: General Fund Resources 41,205 41,279 41,764 42,933 1,169 Total Revenues 41,205 41,279 41,764 42,933 1,169 Expenses: City Commission 41,205 41,279 41,764 42,933 1,169 Total Expenses 41,205 41,279 41,764 42,933 1,169 Resource Allocation: Personnel Services 34,796 34,792 35,184 34,853 (331) Operating Expenses 6,409 6,487 6,580 8,080 1,500 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 41,205 41,279 41,764 42,933 1,169 Summary of Authorized Positions 2012-2013 2013-2014 City Commission Mayor 1 1 City Commissioner 4 4 5 5 Appointed Boards Code Enforcement Board Community Development Board Pension Board of Trustees -) 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. 28 Governing Body City Commission Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 32,257 32,257 32,580 32,261 (319) Overtime Special Pay Sub-Total 32,257 32,257 32,580 32,261 (319) Benefits FICA 2,468 2,468 2,471 2,471 0 Pension Health and Life Insurance Worker and Unemploy Comp 71 67 133 121 (12) Sub-Total 2,539 2,535 2,604 2,592 (12) Total Wages and Benefits 34,796 34,792 35,184 34,853 (331) OPERATING EXPENSES Professional Services 25 25 0 0 0 Contract Services 164 100 100 0 Local Travel 244 631 800 800 0 Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing 1,894 693 1,000 2,000 1,000 Advertising and Promotions Other Current Charges 52 Office Supplies 30 30 30 0 Operating Supplies 46 249 250 250 0 Books,Training,Memberships 4,148 4,695 4,400 4,900 500 Internal Service Charges Total Operating Expenses 6,409 6,487 6,580 8,080 1,500 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 41,205 41,279 41,764 42,933 1,169 29 ijs 1041* A mr, -r S3 9 30 City Administration Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Revenues: General Fund Resources 2,450,845 2,428,057 2,365,174 2,616,648 251,474 Total Revenues 2,450,845 2,428,057 2,365,174 2,616,648 251,474 Expenses: City Clerk 238,582 228,822 268,681 244,207 (24,474) City Manager 500.980 319,682 261,763 264,240 2,477 Finance and Accounting 979,919 1,058,457 1,034,346 1,004,816 (29,530) Information Technology 404,209 452,333 444,675 791,657 346,982 Human Resources 205,296 248,139 191,491 184,002 (7,489) Legal Counsel 121,859 120,624 164,218 127,726 (36,492) Total Expenses 2,450,845 2,428,057 2,365,174 2,616,648 251,474 Resource Allocation: Personal Services 1,932,369 1,906,067 1,748,128 1,772,073 23,945 Operating Expenses 472,940 465,076 528,979 637,350 108,371 Capital Outlay 45,536 56,914 88,067 207,225 119,158 Transfers 0 0 0 0 0 Total Resource Allocation: 2,450,845 2,428,057 2,365,174 2,616,648 251,474 Summary of Authorized Positions 2012-2013 2013-2014 City Clerk City Clerk 1.00 1.00 Secretary/Records Clerk 1.00 1.00 Secretary 1.00 1.00 3.00 3.00 City Manager City Manager 1.00 1.00 Assistant City Manager 0.00 0.00 Community Redevelopment Cooridinator 0.00 0.00 Administrative Assistant 1.00 1.00 2.00 2.00 Finance Finance Director 1.00 1.00 Deputy Finance Director 1.00 1.00 Accountant 1.00 1.00 Purchasing Agent 1.00 1.00 Utility Billing Supervisor 1.00 1.00 Utility Specialist 1.00 1.00 Accounts Payable Clerk 1.00 1.00 Customer Service Super. 1.00 1.00 Customer Service Rep. 2.00 2.00 Meter Reader 2.00 2.00 12.00 12.00 Information Technology Computer Network Director 1.00 1.00 Computer Network and PC/Server Technician 2.00 2.00 3.00 3.00 Human Resources Human Resources Director 1.00 1.00 Human Resources Assistant 1.00 1.00 2.00 2.00 Legal Counsel City Attorney 1.00 1.00 Total 23.00 23.00 3j 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(CEB) • Member of the Board Member Review Committee(BMRC) • Custodian of official City records in accordance with State guidelines • Processing and issuing local business tax receipts • Conducting municipal elections • 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 • Updating board and committee membership lists;monitoring terms and vacancies;accepting board and committee applications; and preparing all required paperwork for appointments. • Advertising public hearing notices • Attending bid openings • Updating the City's Code of Ordinances and providing code supplements to City staff Key Objective: • Continue document imaging(in-house only) • 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 • Conduct City Election Issues,Trends and Highlights: In Fall 2013,the City Clerk will conduct City elections,a Primary Election and, if required, a General (Run-off) Election. The City Clerk acts as the City's Supervisor of Elections which includes providing election information and timelines to citizens and candidates,qualifying the candidates,monitoring required reports,preparing resolutions for approving election workers, advertising,participating in canvassing and declaring the results,preparing resolutions for certifying the results, and administering the oath of office. Between June 1,2012—May 23, 2013,the City Clerk staff • Attended 51 evening or weekend meetings-37 Commission; 9 CEB and 5 BMRC • Issued Business Tax Receipts- 684 renewals, 81 new and 4 transferred • Prepared 395 lien letters 32 City Administration City Clerk Actual Actual Estimate Budget Increase PERSONNEL SERVCES 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Wages Salaries and Wages 134,430 128,737 129,000 141,779 12,779 Overtime 1,888 2,436 2,000 3,200 1,200 Special Pay 3,626 1,454 12.000 0 (12,000) Sub-Total 139,944 132,627 143,000 144,979 1,979 Benefits FICA 10,263 9,789 10,863 11,093 230 Pension 25,063 32,260 37,888 34,698 (3,190) Health and Life Insurance 26,124 34,491 32,400 30,833 (1,567) Worker and Unemploy Comp 237 211 300 524 224 Sub-Total 61,687 76,751 81,451 77,148 (4,303) Total Wages and Benefits 201,631 209,378 224,451 222,127 (2,324) OPERATING EXPENSES Professional Services 25 Contract Services 14,145 630 14,619 980 (13,639) Local Travel 50 61 100 100 0 Communications 787 734 800 800 0 Postage 12 400 450 450 0 Utilities Rentals and Leases 250 250 (250) Insurance Repairs and Maintenance 1,799 1,799 2,000 200 (1,800) Printing and Publishing 12,116 12,095 18,000 13,000 (5,000) Advertising and Promotions Other Current Charges 3,196 258 500 500 0 Office Supplies 885 899 1,300 1,300 0 Operating Supplies 1,057 970 1,086 975 (111) Books,Training,Memberships 2,654 1,573 3,975 3,775 (200) Internal Service Charges Total Operating Expenses 36,951 19,444 43,080 22,080 (21,000) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 1,150 (1,150) Total Capital Outlay 0 0 1,150 0 (1,150) 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 238,582 228,822 268,681 244,207 (24,474) 33 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 Top Strategic Goals as Determined by City Commission: • Tipping Fees. The goal is to resolve the issue with the City of Jacksonville about payment of tipping fees for disposal of refuse from Atlantic Beach at Jacksonville's landfills. • Golf Course. This goal is to work with the Selva Marina Country Club Board to maintain green space and minimize adverse impacts to adjoining neighborhoods. • Recruitment and Retention of Staff. The goal is to maintain and enhance the City's ability to recruit and retain dedicated and competent staff. • Police Building. This goal is to provide adequate physical facilities to support the needs of the Police Department. • Marsh Master Plan. This is to plan for, fund and construct improvements identified in the 2012 Marsh Master Plan. 34 City Administration City Manager Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 346,128 211,299 178,500 184,988 6,488 Overtime 0 50 50 0 Special Pay 42,637 30,165 13,035 7,613 (5,422) Sub-Total 388,765 241,464 191,585 192,651 1,066 Benefits FICA 25,213 15,122 14,656 12,669 (1,987) Pension 36,059 28,095 26,042 28,348 2,306 Health and Life Insurance 34,474 25,789 18,740 19,137 397 Worker and Unemploy Comp 1,989 390 400 695 295 Sub-Total 97,735 69,396 59,838 60,849 1,011 Total Wages and Benefits 486,500 310,860 251,423 253,500 2,077 OPERATING EXPENSES Professional Services 25 25 50 50 0 Contract Services Local Travel 624 162 140 140 0 Communications 2,386 1,219 750 750 0 Postage 20 Utilities Rentals and Leases 120 Insurance Repairs and Maintenance 36 Printing and Publishing 145 54 100 100 0 Advertising and Promotions Other Current Charges 181 243 0 Office Supplies 114 10 100 100 0 Operating Supplies 2,611 1,055 1,200 1,200 0 Books,Training,Memberships 8,218 6,054 8,000 8,400 400 Internal Service Charges Total Operating Expenses 14,480 8,822 10,340 10,740 400 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 500,980 319,682 261,763 264,240 2,477 35 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 an unqualified audit opinion for FY 2012,with no management comments. • Financing arrangements for a new well, sewer plant upgrades, odor control and a sludge drying facility are complete. • Financial Administration of 16 grants including two energy efficiency grants Workload Data Measurement FY-12 FY-11 FY-10 FY-09 Utility Bills Generated 96,094 95,937 95,628 96,293 Delinquent Notices Generated 21,383 22,213 21,500 20,979 Accounts Payable Checks Processed 4,998 5,191 5,307 5,588 Purchase Orders Processed 2,538 2,600 2,640 2,754 Grants Financially Administered 16 18 9 7 36 City Administration Finance and Administration Department Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 _(Decrease) PERSONNEL SERVCES Wages Salaries and Wages 570,883 551,590 548,000 583,965 35.965 Overtime 4,595 3,975 5,600 2,500 (3.100) Special Pay 18,034 65,264 12.200 0 (12,200) Sub-Total 593,512 620,829 565,800 586,465 20,665 Benefits FICA 44,122 45,615 43,200 44,738 1,538 Pension 95,198 126,772 140,620 129,892 (10.728) Health and Life Insurance 69,585 80,124 73,300 65,282 (8,018) Worker and Unemploy Comp 2,696 2,516 2,800 4,189 1,389 Sub-Total 211,601 255,027 259,920 244,101 (15,819) Total Wages and Benefits 805,113 875,856 825,720 830,566 4,846 OPERATING EXPENSES Professional Services 41,450 45.476 55,123 46,000 (9,123) Contract Services 1,261 286 28,000 27,714 Local Travel 114 108 50 100 50 Communications 5,127 5,667 5,500 5,800 300 Postage 40,771 40,534 40,700 41,000 300 Utilities Rentals and Leases 1,299 585 400 400 0 Insurance Repairs and Maintenance 38,114 39,316 40,400 6,400 (34,000) Printing and Publishing 23,565 24,425 24,300 24,300 0 Advertising and Promotions Other Current Charges 1 2,145 0 0 0 Office Supplies 6,139 5,041 6.000 6,000 0 Operating Supplies 10.221 9,856 11,800 10,800 (1,000) Books,Training,Memberships 4,607 4,396 5,450 5,450 0 Total Operating Expenses 171,408 178,810 190,009 174,250 (15,759) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 18,617 (18,617) Equipment 3,398 3,791 0 Total Capital Outlay 3,398 3,791 18,617 0 (18,617) 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 979,919 1,058,457 1,034,346 1,004,816 (29,530) 37 Information Technology Division 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. Over 150 City employees at 15 city locations are provided voice and data services. More than 160 desktop and laptop computers utilize the data network comprised of underground fiber and wireless bridges,giving access to business applications such as email,document management systems,police record management systems, City website, and data file storage. Most business applications are run on Intel servers,with the City's enterprise application(SunGard's HTE)run on a remote IBM i-Series. Information Technology provides acquisition and support of all computers, printers, copiers, and telephone systems used throughout the City. Along with the day-to-day support,the Information Technology Division carries responsibility for long range information system planning and maintenance of services. Key Objectives for FY 2014: • Begin the transition to a new enterprise application • Install a videotaping system in the Commission Chambers • Continue the upgrade of our desktop operating system to Windows 7 • Upgrade the City Email server and software Highlights from FY2013: • Moved the City's Enterprise application to SunGard data center • Made records in the City's Document Management system available to citizens through our website • Extend the fiber network to Water Plant#2 • Replaced two application servers • Replaced the copier in City Hall 38 City Administration Information Technology Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013.2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 172,230 172,598 172,000 180,881 8,881 Overtime 0 0 Special Pay 4,159 5,582 650 800 150 Sub-Total 176,389 178,180 172,650 181,681 9,031 Benefits FICA 12,730 12,972 13,276 13,900 624 Pension 31,319 43,032 47,849 54,360 6,511 Health and Life Insurance 22,350 31,028 31,600 29,886 (1,714) Worker and Unemploy Comp 299 279 300 655 355 Sub-Total 66,698 87,311 93,025 98,801 5,776 Total Wages and Benefits 243,087 265,491 265,675 280,482 14,807 OPERATING EXPENSES Professional Services 75 Contract Services 5,450 6,010 4,000 24,000 20,000 Local Travel 276 271 400 400 0 Communications 13,315 17,387 24,000 24,400 400 Postage 225 66 250 250 0 Utilities Rentals and Leases Insurance Repairs and Maintenance 56,875 78,112 60,000 231,650 171,650 Printing and Publishing 61 Advertising and Promotions Other Current Charges Office Supplies 234 163 250 250 0 Operating Supplies 39,160 27,785 18,000 17,500 (500) Books,Training,Memberships 3,388 3,850 3,800 5,500 1,700 Total Operating Expenses 118,984 133,719 110,700 303,950 193,250 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 42,138 53,123 68,300 207,225 138,925 Total Capital Outlay 42,138 53,123 68,300 207,225 138,925 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS Total Transfers 0 0 0 0 0 i9 DIVISION TOTALS 404,209 452,333 444,675 791,657 346,982 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 two union contracts (Local 630 "Blue 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 two unions. • Maintain the City's Personnel Policy and Procedures Manual. • Maintain the City's Employee and Retiree payroll systems. • Continue Supervisory training. • Continue to grow the Employee Wellness Program. Issues,Trends,Highlights: • For the budget year 2012-2013, the cost of health insurance benefits decreased. A new broker was brought on board and medical plans were re-designed providing our employees with better coverage and fewer out-of-pocket expenses. Additional voluntary benefits were added including vision, short and long term disability and an improved dental plan. • General and police pension plans had an increase in employee contributions to 6%. The general pension plan is closed to non vested and new employees. All non vested participants in the general pension plan and new general employees will be eligible to participate in a defined contribution plan. The police pension plan will have decreased benefits for all new hires. • Additional city employee benefits were reduced. Personal leave now has a maximum accrual of 680 hours with no sell back during employment and longevity pay was eliminated for new employees. Current employees have their earned longevity included in their base pay. • The City will conduct a Pay and Classification Study to review its job descriptions, pay grades and ranges. Additionally, the consultants will provide an impact statement of the reduction in employee benefits and its affect on recruitment and retention. Workload data(Calendar Year data for Full Time employees) 2012 2011 2010 2009 Employees 116 113 118 118 Hire actions 20 8 13 14 Resignations and Terminations 14 7 9 10 Retirement Changes (Additions/Deletions) 5/0 10/0 2/3 2/4 Survivor Pension 1 Retirees Total(Net) 67 63 54 55 40 City Administration Human Resources Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 128,878 122,915 119,000 124,306 5,306 Overtime 0 0 0 Special Pay 8,835 42,369 2.200 0 (2,200) Sub-Total 137,713 165,284 121,200 124,306 3,106 Benefits FICA 10,400 12,856 9,272 9,510 238 Pension 23,422 36,704 20,219 22,556 2,337 Health and Life Insurance 10,848 12,591 12,300 11,852 (448) Worker and Unemploy Comp 232 268 250 448 198 Sub-Total 44,902 62,419 42,041 44,366 2,325 Total Wages and Benefits 182,615 227,703 163,241 168,672 5,431 OPERATING EXPENSES Professional Services 4,450 148 7,500 (7,500) Contract Services 9,119 8,455 8,800 8,500 (300) Local Travel Communications 760 729 800 800 0 Postage 18 110 150 40 Utilities Rentals and Leases Insurance Repairs and Maintenance 5,008 5,008 5,010 0 (5,010) Printing and Publishing 28 978 150 100 (50) Advertising and Promotions Other Current Charges 22 51 0 Office Supplies 1,252 1,093 1,200 1,200 0 Operating Supplies 589 2,549 3,430 3,000 (430) Books,Training,Memberships 1,435 1,425 1,250 1,580 330 Total Operating Expenses 22,681 20,436 28,250 15,330 (12,920) 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 205,296 248,139 191,491 184,OO2 (7,489) 41 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. 42 City Administration Legal Counsel Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages Overtime Special Pay Sub-Total 0 0 0 0 0 Benefits FICA Pension Health and Life Insurance 13,423 16,779 17,618 16,726 (892) Worker and Unemploy Comp Sub-Total 13,423 16,779 17,618 16,726 (892) Total Wages and Benefits 13,423 16,779 17,618 16,726 (892) OPERATING EXPENSES Professional Services 108,436 103.451 146,600 110,000 (36,600) 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 394 1,000 1,000 Internal Service Charges Total Operating Expenses 108,436 103,845 146,600 111,000 (35,600) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay 0 0 0 0 0 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 121,859 120,624 164,218 127,726 (36,492) 43 17 ill'Alhc' is..) r 419 ".rIt .0• 44 General Government Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Revenues: General Fund Resources 522,033 427,370 800,295 443,964 (356,331) Convention Development 270,817 90,986 80,300 80,300 0 Half Cent Sales Tax 640,978 651,516 661,700 694,870 33,170 Debt Service 69,719 73,548 67,345 0 (67,345) Grant Funds-Miscellaneous 6,593 167,658 171,596 0 (171,596) Capital Project Fund 947,525 602,658 15,000 495,000 480,000 Total Revenues 2,457,665 2,013,736 1,796,236 1,714,134 (82,102) Expenses: General Government 522,033 427,370 800,295 443,964 (356,331) Convention Development 251,004 86,906 34,000 125,500 91,500 Half Cent Sales Tax 817,500 730,000 539,418 897,000 357,582 Debt Service 71,343 70,783 72,040 70,655 (1,385) Grant Funds-Miscellaneous 7,376 314,321 24,150 0 (24,150) Capital Project Fund 452,086 25,116 177 485,000 484,823 Total Expenses 2,121,342 1,654,496 1,470,080 2,022,119 552,039 Resource Allocation: Personnel Services 147,117 173,222 173,591 174,028 437 Operating Expenses 242,916 254,028 233,634 336,436 102,802 Capital Outlay 729.966 344,529 702,619 880,500 177,881 Debt Service 71,343 70,783 72,040 70,655 (1,385) Transfers 930,000 811,934 288,196 560,500 272,304 Total Resource Allocation: 2,121,342 1,654,496 1,470,080 2,022,119 552,039 Summary of Authorized Positions 2012-2013 2013-2014 General Government Building Official 0.36 0.36 Building Permits Technician/Clerk II 0.60 0.60 Receptionist/Permits Clerk 0.60 0.60 Painter II 1.00 1.00 Painter I 0.00 0.00 2.56 2.56 45 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: • Through generous donations, the City was able to acquire additional marsh land to preserve. $341,704 of donated funds was used to purchase land in FY 2013. • The Building Code enforcement program's activities are projected to support the operation this year so that no transfer from the General Fund is necessary in Fiscal Year 2014. 46 General Fund General Government Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 100,451 105,612 108,836 115,731 6,895 Overtime 0 0 0 0 0 Special Pay 488 505 600 0 (800) Sub-Total 100,939 106,117 109,436 115,731 6,295 Benefits FICA 7,394 7,871 8,367 8,855 488 Pension 18,712 35,522 30,679 29,563 (1,116) Health and Life Insurance 18,133 22,259 23,024 17,704 (5,320) Worker and Unemploy Comp 1,939 1,453 2,085 2,175 90 Sub-Total 46,178 67,105 64,155 58,297 (5,858) • Total Wages and Benefits 147,117 173,222 173,591 174,028 437 OPERATING EXPENSES Professional Services 34,320 14,802 10,000 20,000 10,000 Contract Services 16,188 14,292 17,800 18,000 200 Local Travel 0 0 0 0 0 Communications 2,717 2,952 3,200 3,200 0 Postage 9,671 11,287 11,600 12,700 1,100 Utilities 30,625 28,309 23,500 23,500 0 Rentals and Leases 2,817 2,457 2,400 2,700 300 Insurance 105,059 107,783 127,000 127,436 436 Repairs and Maintenance 20,829 43,360 21,134 30,100 8,966 Printing and Publishing 3,265 1,023 2,300 2,300 0 Other Current Charges 3,521 6,822 2,500 2,000 (500) Office Supplies 2,271 2,425 2,500 2,500 0 Operating Supplies 11,633 8,492 9,700 10,000 300 Books,Training,Memberships 0 0 0 0 0 Aid to other Gov Agency 0 0 0 0 0 Total Operating Expenses 242,916 244,004 233,634 254,436 20,802 CAPITAL OUTLAY Land 0 210 341,704 (341,704) Buildings 0 0 0 0 0 Infrastructure Improvements Vehicles 0 0 20,366 0 (20,366) Equipment 0 0 0 15,500 15,500 Total Capital Outlay 0 210 362,070 15,500 (346,570) DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To Debt Service To Storm Water Utility 0 0 0 0 0 To Sewer Utility Fund 0 0 0 0 0 To Pension Funds 0 0 0 0 0 To Police Grant Fund 0 0 0 0 0 To Other Misc. 132,000 9,934 31,000 0 (31,000) Total Transfers 132,000 9,934 31,000 0 (31,000) DIVISION TOTALS 522,033 427,370 800,295 443,964 (356,331) 47 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: In FY 2012, the Convention Development Tax Fund has reimbursed the General Fund for the temporary use of funds through anticipated, annual tax receipts. In FY2013, FY2014 and into future years, the Budget plan is to include the use of these funds as a match for grants dedicated to the Marsh Master Plan project. This will be accomplished by transferring those funds to a Capital Project Fund so that multiple funding sources can be combined to fund the projects. 48 Convention Development Tax Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Cash Forward 20,426 50,225 29,501 75,801 46,300 Revenues Convention Development Tax 66,582 90,588 80,000 80,000 0 Interest Earnings 2,334 398 300 300 0 Donations&Grants 129,901 Transfer General or Half Cent Tax 72,000 Total Revenues 270,817 90,986 80,300 80,300 0 Other Financing Sources 9,986 Total Resources 301,229 141,211 109,801 156,101 46,300 Expenditures Promotions Veteran's Memorial Park River Branch Preserve 251,004 14,906 Marsh Overlook/Kayak Launch 34,000 (34,000) Transfer to Capital Improvement Fund 72,000 125,500 125,500 DIVISION TOTALS 251,004 86,906 34,000 125,500 91,500 Other Financing Uses 24,804 Ending Cash 50,225 29,501 75,801 30,601 (45,200) Total Expenses and Cash 301,229 141,211 109,801 156,101 46,300 Resource Allocation Operating Expenses 0 0 0 0 0 Capital Outlay 251,004 14,906 34,000 0 (34,000) Transfers 0 72,000 0 125,500 125.500 Total 251,004 86,906 34,000 125,500 91,500 49 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: • In FY2013, the Half Cent Discretionary Sales Tax fund includes a budget for City Hall Parking Lot Lights, Irrigation Improvements for the Atlantic Blvd. medians and signage for the Marsh Master Plan project. • The FY2013 budget includes$225,000 to fund improvements to Rose Park. • The FY2014 Budget includes $285,000 to accumulate resources for future capital projects associated with the Storm Water Master Plan. • The FY2014 Budget also includes a $150,000 transfer to a Capital Project Fund for the Marsh Master Plan project. • Funds of$250,000 are included for the Seminole Streetscape project. • The Budget also includes$130,000 for sidewalk improvements. • Street resurfacing in the amount of$82,000 is also included. • The State has also projected a 5% increase in this funding source over the current year's estimate. 50 Half Cent Discretionary Sales Tax Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Restricted 348,168 167,095 83,835 206,117 122,282 Restricted/Designated Cash Forward 348,168 167,095 83,835 206,117 122,282 Revenues Local Discretionary Sales Surtax 635,446 648,258 660.000 693,170 33,170 Interest Earnings 5,532 3,258 1,700 1,700 0 Total Revenues 640,978 651,516 661,700 694,870 33,170 Other Financing Sources Total Resources 989,146 818,611 745,535 900,987 155,452 Expenditures Operating Expenses 82,000 82,000 Capital Outlay Rose Park 225,000 (225,000) Roof at Donner Community Center 19,500 City Hall Parking Lot Lighting 25,000 (25,000) irregation Improvements on Atlantic Blvd 4,600 (4,600) Marsh Master Plan Signs 6,818 (6,818) Sidewalk-w.9th.Then Sturdivant 26,000 130,000 104,000 Seminole Road Streetscape Project 250,000 250,000 0 Transfers To Storm Water Utility Fund 230,000 252,000 285,000 33.000 To Capital Project Funds 798,000 500,000 150,000 150,000 DIVISION TOTALS 817,500 730,000 539,418 897,000 357,582 Other Financing Uses 4,551 4,776 Restricted 167,095 83,835 206,117 3,987 (202,130) Restricted/Designated Ending Cash 167,095 83,835 206,117 3,987 (202,130) Total Expenses and Cash 989,146 818,611 745,535 900,987 155,452 Resource Allocation Operating 0 0 0 82,000 82,000 Capital Outlay 19,500 0 287,418 380,000 92,582 Transfers 798,000 730,000 252.000 435,000 183.000 Total Resources 817,500 730,000 539,418 897,000 357,582 51 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 Issues,Trends and Highlights: • After FY2014,this fund will be eliminated unless new Governmental Debt is issued. 52 Debt Service Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Cash Forward 74,209 72,585 75,350 70,655 (4,695) Revenues Transfer from Gas Tax Fund 68,500 71,000 67,045 (67,045) Interest Earnings 1.219 2,548 300 (300) Total Revenues 69,719 73,548 67,345 0 (67,345) Other Financing Sources Total Resources 143,928 146,133 142,695 70,655 (72,040) DEBT SERVICE Sun Trust-1999 Refunding Revenue Bonds Principal 61,620 63,684 67,715 69,195 1,480 Interest 9,723 7,099 4,325 1,460 (2,865) DIVISION TOTALS 71,343 70,783 72,040 70,655 (1,385) Other Financing Uses Ending Cash 72,585 75,350 70,655 0 (70,655) Total Expenses and Cash 143,928 146,133 142,695 70,655 (72,040) Resource Allocation Debt Service 71,343 70,783 72,040 70,655 (1,385) Total 71,343 70,783 72,040 70,655 (1,385) 53 Miscellaneous Grants Purpose: The Miscellaneous Grant Fund is used to present the budgets for a variety of mixed use grants. The presentation represents the sum total of small grants not included in other sections of the budget. The grants included are as follows: In FY2012, the Energy Grant special revenue funds are used to account for monies received and spent from the United States Department of Energy through the Florida Energy and Climate Commission and an Energy Efficiency and Conservation Block Grant(EECBG) through the City of Jacksonville as a subgrant recipient. Both grants are part of the American Recovery and Reinvestment Act(ARRA) stimulus funding. The grants will be used to provide financial assistance for the Atlantic Beach Energy Reduction Program. In FY2013, this fund also included a grant to retro fit and install wind protection for some of the windows at City Hall. Issues,Trends and Highlights: • In FY 2011, the City secured $234,789 from the Florida Energy and Climate Commission and $103,400 from the City of Jacksonville EECBG. These grants will be used for a variety of projects, including funding energy audits at eleven City facilities, replacing 23 HVAC (heating and cooling) systems at the eleven City facilities, retrofitting lights at two baseball/softball fields with more energy efficient lighting technology, procuring low emission vehicles—one fully electric vehicle The grants also provide funding for energy efficient lighting at ten City buildings and occupancy sensors at six City buildings. • The Wind Retro-fit Grant total is $39,736 including a required match of $9,934 transferred from the General Fund in FY 2012 was re-budgeted for FY2013. • There are no expenses proposed for FY2014 for this fund. 54 Miscellaneous Grants Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Restricted 0 0 (146,663) 0 146,663 Restricted/Designated Cash Forward 0 0 (146,663) 0 146,663 Revenues Grant Proceeds-Energy 6,593 157,724 157,380 0 (157,380) Grant Proceeds-Wind 0 0 14,216 0 (14,216) Transfer In Matching Funds 0 9,934 0 0 0 Total Revenues 6,593 167,658 171,596 0 (171,596) Other Financing Sources 783 0 0 0 0 Total Resources 7,376 167,658 24,933 0 (24,933) Expenditures Operating Expenses 10,024 Capital Outlay Energy Grant 7,376 304,297 0 0 0 Wind Retrofit Grant 0 0 18,954 0 (18,954) Transfers 5,196 (5,196) DIVISION TOTALS 7,376 314,321 24,150 0 (24,150) Other Financing Uses 0 0 783 0 (783) Restricted 0 (146,663) 0 0 0 Restricted/Designated Ending Cash 0 (146,663) 0 0 0 Total Expenses and Cash 7,376 167,658 24,933 0 (24,933) Resource Allocation Operating 0 10,024 0 0 0 Capital Outlay 7,376 304,297 18,954 0 (18,954) Transfers 0 0 5,196 0 (5,196) Total Resources 7,376 314,321 24,150 0 (24,150) 55 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 recurring 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: • Design of the new public safety building was halted at an accumulated cost of $334,457. The project is currently being re-evaluated. The budget for the construction of a Public Safety Building has been removed. • Improvements to the Veteran's Memorial Park, including a flag, pavilion, and stage were constructed in FY 2011 for an approximate cost of $122,063. The cost of improvements was funded through a $50,000 contribution from the City of Jacksonville, a $50,000 donation from the Beaches Veterans Memorial Park Corporation, interest earnings accumulated in the Governmental Capital Projects Fund, and$250 from private donations. • The FY2014 Budget includes funds for a ped path to be designed and for a marsh overlook and kayak launch design. This is to be the fund that will track the Marsh Master Plan project over multiple years assisted by additional funds from Grants, Convention Development Taxes, Donations and other transfers. 56 Governmental Capital Project Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Restricted 1,708,888 2,215,475 2,778,866 2,793,689 14,823 Restricted/Designated 0 0 0 0 0 Cash Forward 1,708,888 2,215,475 2,778,866 2,793,689 14,823 Revenues Grant Proceeds-F.I.N.D. 0 0 0 142,000 142,000 Grant Proceeds-D.E.P. 0 0 0 17,500 17,500 City of Jacksonville 0 0 0 50,000 50,000 Donations 100,250 6,970 0 0 0 Transfers-In Half Cent Sales Tax 798,000 500,000 0 150,000 r 150,000 Convention Development Tax 0 0 0 125,500 - 125,500 Interest Earnings 49,275 95,688 15,000 10,000" (5,000) Total Revenues 947,525 602,658 15,000 495,000 480,000 Other Financing Sources 14,148 0 0 0 0 Total Resources 2,670,561 2,818,133 2,793,866 3,288,689 494,823 Capital Outlay Public Safety Public Safety Building-Design 334,457 14,539 177 0 (177) Public Safety Building-Construction 0 0 0 0 0 Parks Master Plan 0 0 0 0 0 Veteran's Memorial Park 117,629 10,577 0 35,000 35,000 Ped Path Design 0 0 0 150,000 150,000 Marsh Overlook and Kayak Launch - 0 0 0 300,000 -- 300,000 DIVISION TOTALS 452,086 25,116 177 485,000 484,823 Other Financing Uses 3,000 14,151 0 0 0 Restricted 2,215,475 2,778,866 2,793,689 2,803,689 10,000 Restricted/Designated Ending Cash 2,215,475 2,778,866 2,793,689 2,803,689 10,000 Total Expenses and Cash 2,670,561 2,818,133 2,793,866 3,288,689 494,823 Resource Allocation Capital Outlay 452,086 25,116 177 485,000 484,823 Transfers Total Resources 452,086 25,116 177 485,000 484,823 57 f'S yV,r1, �S J * . J..*, SI\ r 0 \V Ji31!)'"' 58 Planning, Zoning and Building Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Revenues: General Fund Resources 172,060 153,509 157,877 166,829 13,435 Building Code Enforcement 303,503 284,792 297,925 281,550 131,757 C.D.B.G. 75,527 320,814 79,064 75,000 (4,064) Tree Protection 0 2,984 0 500 500 Total Revenues 551,090 762,099 534,866 523,879 141,628 Expenses: Planning and Zoning 172,060 153,509 157,877 166,829 8,952 C.D.B.G. 75,636 320,705 14,650 139,414 124,764 Building 296,332 262,008 262,870 267,354 4,484 Tree Protection 480 0 0 6,993 6,993 Total Expenses 544,508 736,222 435,397 580,589 145,192 Resource Allocation: Personnel Services 404,951 340,022 367,163 382,899 15,736 Operating Expenses 63,921 118,987 53,584 58,276 4,692 Capital Outlay 75,636 277,213 14,650 139,414 124,764 Transfers Total Resource Allocation: 544,508 736,222 435,397 580,589 145,192 Summary of Authorized Positions 2012-2013 2013-2014 Planning and Zoning Redevelopment and Zoning Coordinator 0.00 1.00 Community Development Director 1.00 0.00 Principal Planner 1.00 1.00 2.00 2.00 Building Building and Zoning Director 0.00 0.64 Building Official 0.64 0.00 Deputy Building Official 1.00 1.00 Building Permits Technician/Clerk Il 0.40 0.40 Receptionist/Permits Clerk 0.40 0.40 2.44 2.44 Total 4.44 4.44 59 Planning and Zoning Purpose: The Planning and Zoning 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; and implement studies, programs, and special projects as directed. The Department also serves as City liaison with Northeast Florida Regional Council and 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: • With continued focus on the River Branch Preserve and the marsh front natural resources, a considerable level of activity will continue for Community Development as a partner in the preparation and implementation of a resource management plan, including the implementation of more web-based interactive tools providing information for these resources. • Mayport Road Corridor Revitalization efforts — Activities that support this Strategic Plan priority continue. Issues, Trends and Highlights: • With direction from the City Commission, the general concept of the Mayport Road Corridor Revitalization was expanded to include other older neighborhoods with a focus on the Royal Palms subdivision. Significant staff resources have been devoted to this effort, and a positive measure of success continues. Neighborhood preservation standards were adopted at part of the Land Development Regulations. • Assist with planning activity related to the River Branch Preserve with City consultants. Workload Data: The Community Development Department is responsible for planning functions and land use and zoning administration, including review of all Building Permit applications and new business tax receipts to verify consistency with the Zoning and Land Development Regulations and Comprehensive Plan. The Department also administers the City's tree ordinance and is responsible for processing and issuing tree removal permits. GIS services for Community Development and most all other departments of the City are also provided by Community Development staff at an ever expanding pace. 60 General Fund Planning and Zoning Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 109,149 78,525 97,000 114,889 17,889 Overtime 0 0 Special Pay 4,961 5,645 2,000 0 (2,000) Sub-Total 114,110 84,170 99,000 114,889 15,889 Benefits FICA 9,038 6,002 6,800 8,790 1,990 Pension 18,905 32,584 31,462 21,232 (10,230) Health and Life Insurance 13,211 6,653 8,900 11,852 2,952 Worker and Unemploy Comp 106 487 525 734 209 Sub-Total 41,260 45,726 47,687 42,608 (5,079) Total Wages and Benefits 155,370 129,896 146,687 157,497 10,810 OPERATING EXPENSES Professional Services 12,100 16,386 500 3,000 2,500 Contract Services 171 100 (100) Local Travel 50 50 0 Communications 460 734 750 242 (508) Postage Utilities Rentals and Leases 120 240 240 Insurance Repairs and Maintenance 2,371 2,371 2,500 (2,500) Printing and Publishing 1,257 1,800 1,000 (600) Advertising and Promotions Other Current Charges 590 (590) Office Supplies 618 494 800 800 0 Operating Supplies 721 945 1,800 1,500 (300) Books,Training,Memberships 420 1,135 2,500 2,500 0 Total Operating Expenses 16,690 23,613 11,190 9,332 (1,858) 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 172,060 153,509 157,877 166,829 8,952 61 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 City's CDBG Project Area, with a focus on provision of sidewalks, parks 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 2011 CDBG funds were approved to be used for continuing improvements to Donner Park, including lights at the basketball court, a security camera in the park, security lighting at the community center,sod for the baseball and soccer fields, and additional paved parking. Funding levels to the CDBG program at the Federal level have been reduced. As a sub-grant recipient, our allocation for FY 2012 was also reduced. With our $92,690 allotment, the City assisted low-income and otherwise eligible residents with the costs of septic tank abandonment or removal, hook-up to central sewer and payment of permit and impact fees, in compliance with the City's mandatory conversion policy. The funding allocation for FY 2013 in the amount of$79,064 was to be used for sidewalks. This project was not completed by year end. The funding for FY 2014 has been proposed to fund Donner Park ball field improvements of $75,000. The FY2014 budget also includes the unspent portion of the FY2013 allocation. 62 Community Development Block Grant Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Cash Forward 0 0 0 64,414 64,414 Revenues Grant Proceeds 75,527 320,814 79,064 75,000 (4,064) Total Revenues 75,527 320,814 79,064 75,000 (4,064) Other Financing Sources 109 Total Resources 75,636 320,814 79,064 139,414 60,350 Expenditures Salaries and Benefits Operating Expenses Contract Services Operating Supplies Aid to Private Citizens 43,631 0 Capital Outlay Infrastructure Improvements 75,636 277,074 14,650 139,414 124,764 Buildings Equipment Land DIVISION TOTALS 75,636 320,705 14,650 139,414 124,764 Other Financing Uses 109 Ending Cash 0 64,414 0 (64,414) Total Expenses and Cash 75,636 320,814 14,650 139,414 124,764 Resource Allocation Personnel Services 0 0 0 0 0 Operating Expenses 0 43,631 0 0 0 Capital Outlay 75,636 277,074 14,650 139,414 124,764 75,636 320,705 14,650 139,414 124,764 63 Building Code Enforcement Fund 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 for Atlantic Beach. The department coordinates development activities with Planning, Utilities, Public Works, City of Jacksonville Fire Department and several State of Florida Agencies including the Federal Emergency Management Agency(FEMA). Our mission is to help homeowners, licensed contractors, architects and engineers properly navigate through the development permitting process. The Building Department is also responsible for actively enforcing the City adopted International Property Maintenance Code relating to dangerous and substandard buildings and property conditions. The department provides administrative support to other City departments and is responsible for supervising maintenance and repair of City Hall and the Commission Chambers buildings and equipment. Key Objectives: • Offer exceptional customer service assisting applicants through the City of Atlantic Beach development permitting process. A staff of four employees manages the required submittals for plan review and inspection for all vertical construction within the City, coordinating the approval process for several other City departments. • Monitor activities of City programs related to the Federal Emergency Management Agency's Community Rating System to reduce rising flood insurance costs to property owners promulgated by the National Flood Insurance Program. Continue enforcement of the City Flood Control ordinance for development within FEMA's designated floodplains. • Monitor activities related to the Insurance Service Organization ratings for the Building Code Effectiveness Rating Program in an effort to reduce wind insurance rates. Maintain standards for building plan review and inspection paying special attention to hurricane force reactions on buildings. • Improve homeowner and contractor awareness of building codes via our department website and various printed brochures. • Provide administrative support to the Personnel, Planning and Finance department's office at City Hall receptionist counter. Issue,Trends and Highlights: • Continuing the scanning process for large plans and permits currently being stored in City Hall vault. Scanning will reduce storage costs to properly retain records as required by State law. 64 • Continuing to improve communication of development review process related to coordination of comments and plan requirements for the Public Works and Utilities Departments. The development review process has greatly improved resulting in less time spent by applicants waiting for approval. The Building Department created a process to clear all expired permits requiring property owners to obtain a final inspection. • Maintain activities related to the Insurance Service Organization (ISO) rating for the Community Rating System (CRS) program and the Building Effectiveness Rating (BER) program. Our ratings for both programs, which help reduce insurance rates, are well above the national average. • The Building Department continues to assist with enforcement of the International Property Maintenance Code and other City ordinances. • The Building Department is assisting in coordinating the remapping efforts of the Federal Emergency Management Agency (FEMA)and working with property owners of over 600 lots within Atlantic Beach that have been re-designated to be located within a flood zone. We are updating our Flood Control ordinance as requested by FEMA. • Actively reviewing software programs to use for the community development permitting process including code enforcement. Workload Data Activity FY-12 FY-11 FY-10 FY-09 Permits Reviewed and Issued 2,799 2,031 2,064 1,910 Plan Reviews 305 501 443 468 Inspections 4751 4006 4,006 3,734 65 Building Code Enforcement Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Restricted 72,018 74,083 65,502 65,718 216 Operating Cash (24,706) (19,092) 12,065 46,905 34,840 Cash Forward 47,312 54,991 77,567 112,622 35,055 Revenues Building Permit Fees 205,322 235,263 230,000 235,000 5,000 Plan Check Fees 35,559 42,971 31,000 41,000 10,000 Re-inspection Fees 605 770 600 600 0 Radon Gas Fee 430 473 375 400 25 Construction Surcharge 430 471 375 400 25 Interest Earnings 1,157 1,619 500 500 0 Transfer from General Fund 60,000 0 31,000 (31,000) Miscellaneous Revenues 3,225 4,075 3,650 (425) Total Revenues 303,503 284,792 297,925 281,550 (16,375) Other Financing Sources 508 Total Resources 351,323 339,783 375,492 394,172 18,680 Expenditures Building Code Enforcement 296,332 262,008 262,870 267,354 4,484 DIVISION TOTALS 296,332 262,008 262,870 267,354 4,484 Other Financing Uses 208 Restricted 74,083 65,502 65,718 66,838 1,121 Operating Cash (19,092) 12,065 46,905 59,980 13,076 Ending Cash 54,991 77,567 112,622 126,818 14,196 Total Expenses and Cash 351,323 339,783 375,492 394,172 18,680 Resource Allocation Personnel Services 249,581 210,126 220,476 225,403 4,927 Operating Expenses 46,751 51,743 42,394 41,951 (443) Capital Outlay 0 139 0 0 0 Debt Service 0 0 0 0 0 , Transfers 0 0 0 0 0 Total Resources 296,332 262,008 262,870 267,354 4,484 AUTHORIZED PERSONNEL Position 2012-2013 2013-2014 Building Official 0.64 0.64 Deputy Building Official 1.00 1.00 Building Permits Technician/Clerk II 0.40 0.40 Receptionist I Permits Clerk 0.40 0.40 66 Building Code Enforcement Fund Building Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 176,419 138,562 140,000 151,266 11,266 Overtime 0 0 Special Pay 3,089 2,727 2,600 0 (2,600) Sub-Total 179,508 141,289 142,600 151,266 8,666 Benefits FICA 13,390 10,694 10,900 11,574 674 Pension 32,136 34,341 40,689 41,983 1,294 Health and Life Insurance 22,191 21,718 23,287 17,587 (5.700) Worker and Unemploy Comp 2,356 2,084 3,000 2,993 (7) Sub-Total 70,073 68,837 77,876 74,137 (3,739) Total Wages and Benefits 249,581 210,126 220,476 . 225,403 4,927 OPERATING EXPENSES Professional Services 17 50 50 0 Contract Services 262 1,900 1,000 (900) Local Travel 0 Communications 1,868 2,276 2,600 2,320 (280) Postage 26 50 50 Utilities Rentals and Leases 480 240 Insurance 851 888 1,000 948 (52) Repairs and Maintenance 6,826 6,794 7,300 4,879 (2.421) Printing and Publishing 358 420 500 400 (100) Advertising and Promotions Other Current Charges (25) 2 (2) Office Supplies 447 75 150 150 0 Operating Supplies 3,813 3,487 4,173 4,200 27 Books,Training,Memberships 1,079 1,933 1,350 1,350 0 Internal Service Charges 31,054 35,325 23,369 26,604 3,235 Total Operating Expenses 46,751 51,743 42,394 41,951 (443) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 139 Total Capital Outlay 0 139 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 296,332 262,008 262,870 267,354 4,484 67 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: • In February 2010, the City Commission dissolved the Tree Conservation Board and authorized City staff to review applications for tree removal; determine compliance with the Tree Ordinance; and,issue Tree Removal Permits. • 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. 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 City staff and the City Manager. 68 Tree Protection Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Cash Forward 3,989 3,509 6,493 6,493 0 Revenues Tree Mitigation Proceeds 2,106 500 500 Contributions/Donations 878 0 Total Revenues 0 2,984 0 500 500 Other Financing Sources Total Resources 3,989 6,493 6,493 6,993 500 Expenditures Contract Services 480 6,993 6,993 Operating supplies DIVISION TOTALS 480 0 0 6,993 6,993 Other Financing Uses Ending Cash 3,509 6,493 6,493 0 (6,493) Total Expenses and Cash 3,989 6,493 6,493 6,993 500 Resource Allocation Personnel Services 0 0 0 0 0 Operating Expenses 480 0 0 6,993 6,993 Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 480 0 0 6,993 6,993 69 ssN Cj!-':\J r J� r`; S) 70 Public Safety Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Revenues: General Fund Resources 4,497,215 4,809,080 4,961,834 5,103,162 141,328 Police Grants 159,923 109,396 84,785 70,000 (14,785) Police Trust 45,721 43,247 31,665 26,660 (5,005) Total Revenues 4,702,859 4,961,723 5,078,284 5,199,822 121,538 Expenses: Police Services 3.268,163 3,518,713 3,650,269 3,750,552 100,283 Police Grants 183,430 109,396 84,785 70,000 (14,785) Police Trust 42,405 48,100 52,300 56,763 4,463 Rescue Services 1,162,892 1,203,764 1,219,140 1,289,327 70,187 Code Enforcement 66,160 86,603 92,425 63,283 (29,142) Total Expenses 4,723,050 4,966,576 5,098,919 5,229,925 131,006 Resource Allocation: Personnel Services 3,224,825 3,486,222 3,576,295 3,586,670 10,375 Operating Expenses 1,325,561 1,348,393 1,414,290 1,483,242 68,952 Capital Outlay 172,664 131,961 108,334 152,513 44,179 Debt Service 0 0 0 0 0 Transfers 0 0 0 7,500 7,500 Total Resource Allocation: 4,723,050 4,966,576 5,098,919 5,229,925 131,006 Summary of Authorized Positions 2012-2013 2013-2014 Police Police Chief 1.00 1.00 Commander 3.00 3.00 Sergeant 6.00 6.00 Detective 3.00 3.00 Patrol Officer 15.00 15.00 Administrative Assistant 1.00 1.00 Communications Supervisor 1.00 1.00 Emergency Communications Officer 5.00 5.00 Police Records Specialist 1.00 1.00 Police Records Clerk 1.00 1.00 Police Records Clerk-(Part Time) 1.00 1.00 Property Evidence Records Clerk 1.00 1.00 Animal Control Officer 2.00 2.00 School Crossing Guard-(Part Time) 2.00 2.00 43.00 43.00 Fire,Rescue and Lifeguard Operations Life Guard Captain-(Part Time) 2.00 2.00 Lifeguard Lieutenant-(Part Time) 4.00 4.00 Lifeguards-(Part Time) 12.00 12.00 18.00 18.00 Code Enforcement Code Enforcement Officer 1.00 1.00 Total Public Safety 62.00 62.00 71 Police Department 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 eight(8)divisions which include Administration, Patrol, Investigations, Crime Suppression, Communications,Animal Control, Crossing Guards,and Life Guards. 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 answers all 911 calls for police, fire, and emergency medical responses within the city of Atlantic Beach. Key Objectives 2013-14: One major strategic initiative for the Atlantic Beach Police Department for the 2013-14 year is Pedestrian and Bicycle Safety. The Police Department will continue a city wide Pedestrian and Bike Safety initiative to educate the public, enforce the laws, and add safety enhancements where needed; all in an effort to reduce accidents and injuries while raising awareness. Other key objectives for the Police Department in 2013-14 include: • To continue placing an emphasis on Community Oriented Policing. One officer will continue to be assigned to the Community Oriented Policing Unit full time,which will focus primarily in the Mayport Corridor area. This officer's salary is mostly funded through a JAG grant. • To continue focused traffic enforcement throughout the city,with an emphasis on speed and DUI enforcement. • To seek and utilize all available grant funding for all police operations and emergency preparedness initiatives. 2012 Highlights: The Community Oriented Policing(COPS)program and the Crime Suppression Unit continued to focus on the Mayport Corridor area throughout the year. There has been a dramatic improvement in the drug, transient and prostitution problems since the Mayport Corridor 72 Redevelopment initiative began four years ago. Numerous educational and mentoring programs and events have been held at local community centers for children within the neighborhoods. In 2012,members of the Atlantic Beach Police Department made 903 arrests, which include 269 DUI arrests. Atlantic Beach had the lowest per capita(crimes per 1,000 residents)crime rate in Duval County for 2012 and was lower than the state average. City wide,there was a 22%decrease in Part I crimes in 2012 as compared to 2011 (from 473 to 368). The State Of Florida mandated a new telecommunicator certification for all officers who relieve a dispatcher, even though it may only be incidental. All sworn officers went through training and testing which is administered by the state Department of Health. Workload Data Activity 2009 2010 2011 2012 Average Emergency response time in minutes 2min 35 sec 1min 47sec 2min 1 sec 2min 29sec Total Crime Rate Per 1,000 Population 38.61 35.73 37.33 28.86 Arrests 987 838 912 903 Calls 30,005 29,889 26,200 21,831 Traffic Citations 4,880 4,734 4,664 4,209 Index Crimes 532 488 473 367 73 General Fund Police Administration Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 303,040 306,257 237,000 249,772 12,772 Overtime 52 288 150 150 0 Special Pay 6,196 11,064 6,585 960 (5,625) Sub-Total 309,288 317,609 243,735 250,882 7,147 Benefits FICA 22,603 23,379 18,211 19,196 985 Pension 63,733 88,804 82,111 83,373 (18,738) Health and Life Insurance 30,205 35,953 26,042 17,843 (8,199) Worker and Unemploy Comp 4,099 4,398 4,076 3,951 (125) Sub-Total 120,640 152,534 130,440 104,363 (26,077) Total Wages and Benefits 429,928 470,143 374,175 355,245 (18,930) OPERATING EXPENSES Professional Services 6,327 3,426 2,000 5,500 3,500 Contract Services 21,311 14,724 14,000 16,250 2,250 Local Travel 0 Communications 28,021 27,921 45,000 68,000 23,000 Postage 647 236 500 500 0 Utilities 17,481 17,723 14,100 13,500 (600) Rentals and Leases 1,090 240 500 500 0 Insurance Repairs and Maintenance 20,374 25,331 27,300 24,800 (2,500) Printing and Publishing 10,975 7,592 8,000 9,000 1,000 Advertising and Promotions Other Current Charges 976 2,642 1,000 1,000 0 Office Supplies 7,863 7,279 8,000 8,000 0 Operating Supplies 10,397 6,054 8,800 8,800 0 Books,Training,Memberships 2,298 2,268 2,300 2,300 0 Total Operating Expenses 127,760 115,436 131,500 158,150 26,650 CAPITAL OUTLAY Land Buildings 37,625 Infrastructure Improvements Vehicles 27.197 Equipment 17,974 0 Total Capital Outlay 64,822 17,974 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 622,510 603,553 505,675 513,395 7,720 74 General Fund Police Patrol Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 933,974 1,006,127 1,140,419 1,223,286 82,887 Overtime 98,763 72,664 71,400 78,500 7,100 Special Pay 108,281 92,254 104,526 48,230 (58,296) Sub-Total 1,141,018 1,171,045 1,316,345 1,348,016 31,671 Benefits FICA 89,768 90,096 103,665 105,275 1,610 Pension 287,005 379,178 400,809 452,134 51,325 Health and Life Insurance 119,423 189,313 241,693 232,373 (9,320) Worker and Unemploy Comp 29,797 28,434 35,000 44,660 9,660 Sub-Total 525,993 687,021 781,167 834,442 53,275 Total Wages and Benefits 1,667,011 1,858,066 2,097,512 2,182,458 84,946 OPERATING EXPENSES Professional Services 480 474 75 (75) Contract Services 7,581 8,194 6,000 5,500 (500) Local Travel 143 425 950 950 0 Communications 4,410 5,880 6,000 120 Postage Utilities Rentals and Leases 11,448 3,168 500 27,350 26,850 Insurance Repairs and Maintenance 13,236 8,686 18,600 13,000 (5,600) Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 112,836 128,030 130,000 131,000 1,000 Books,Training,Memberships Internal Service Charges Total Operating Expenses 145,524 153,387 162,005 183,800 21,795 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 32,326 52,032 70,000 35,000 (35,000) Equipment 45,699 2,437 15,749 27,250 11,501 Total Capital Outlay 78,025 54,469 85,749 62,250 (23,499) 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 1,890,560 2,065,922 2,345,266 2,428,508 83,242 75 General Fund Police Crime Suppression Unit Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 57,842 79,374 100,000 108,349 8,349 Overtime 8,694 6,356 7,500 7,500 0 Special Pay 30,233 16,378 12,000 9,847 (2,153) Sub-Total 96,769 102,108 119,500 125,696 6,196 Benefits FICA 10,486 10,526 11,878 12,831 953 Pension 26,247 36,326 49,560 54,067 4,507 Health and Life Insurance 11,598 22,017 18,375 20,298 1,923 Worker and Unemploy Comp 2,833 3,408 4,700 5,508 808 Sub-Total 51,164 72,277 84,513 92,704 8,191 Total Wages and Benefits 147,933 174,385 204,013 218,400 14,387 OPERATING EXPENSES Professional Services Contract Services Local Travel 24 50 100 50 Communications 441 900 900 0 Postage Utilities Rentals and Leases 6,980 7,465 6,700 7,000 300 Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 282 940 1,200 1,100 (100) Books,Training,Memberships Investigations 2,000 1,000 4,000 3,000 (1,000) Total Operating Expenses 9,286 9,846 12,850 12,100 (750) 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 157,219 184,231 216,863 230,500 13,637 76 General Fund Police Investigations Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 112,640 139,438 99,500 109,552 10,052 Overtime 3,192 815 2,500 2,500 0 Special Pay 12,182 17,480 16,000 10,050 (5,950) Sub-Total 128,014 157,733 118,000 122,102 4,102 Benefits FICA 9,318 11,568 8,979 9,342 363 Pension 41,677 66,858 34,735 39,396 4,661 Health and Life Insurance 16,629 20,712 13,850 6,024 (7,826) Worker and Unemploy Comp 2.857 3,782 3,100 4.011 911 Sub-Total 70,481 102,920 60,664 58,773 (1,891) Total Wages and Benefits 198,495 260,653 178,664 180,875 2,211 OPERATING EXPENSES Professional Services Contract Services 37 Local Travel 29 32 50 50 0 Communications 662 600 600 0 Postage Utilities Rentals and Leases 960 240 Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges I Investigations Office Supplies Operating Supplies 601 1,119 900 1,000 100 Books,Training,Memberships Total Operating Expenses 1,590 2,090 1,550 1,650 100 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 13,132 Equipment Total Capital Outlay 0 13,132 0 0 0 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 200,085 275,875 180,214 182,525 2,311 77 General Fund Police Dispatch Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 199,718 166,528 161,000 184,346 23,346 Overtime 5,371 7,325 10,000 6,500 (3,500) Special Pay 21,291 31,050 12,000 5,240 (6,760) Sub-Total 226,380 204,903 183,000 196,086 13,086 Benefits FICA 16,928 15,315 15,000 15,005 5 Pension 26,008 51,617 62,428 19,515 (42,913) Health and Life Insurance 26,124 30,291 33,500 21,159 (12,341) Worker and Unemploy Comp 381 318 300 689 389 Sub-Total 69,441 97,541 111,228 56,368 (54,860) Total Wages and Benefits 295,821 302,444 294,228 252,454 (41,774) OPERATING EXPENSES Professional Services Contract Services 250 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 839 1,694 1,000 1.000 0 Books,Training,Memberships Internal Service Charges Total Operating Expenses 1,089 1,694 1,000 1,000 0 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay 0 0 0 0 0 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 296,910 304,138 295,228 253,454 (41,774) 78 General Fund Police Animal Control Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 55,651 41,349 55,183 58,624 3,441 Overtime 169 1,416 750 400 (350) Special Pay 2,270 2,560 2,900 400 (2,500) Sub-Total 58,090 45,325 58,833 59,424 591 Benefits FICA 4,414 3,461 4,307 4,547 240 Pension 10,203 14,015 16,571 11,001 (5,570) Health and Life Insurance 5,588 2,400 5,850 5,943 93 Worker and Unemploy Comp 669 588 850 960 110 Sub-Total 20,874 20,464 27,578 22,451 (5,127) Total Wages and Benefits 78,964 65,789 86,411 81,875 (4,536) OPERATING EXPENSES Professional Services 170 622 400 400 0 Contract Services 2,113 1,784 1,800 2,000 200 Local Travel Communications 441 600 600 0 Postage Utilities 168 192 212 200 (12) Rentals and Leases 960 240 Insurance Repairs and Maintenance 1,177 428 700 800 100 Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 6,259 4,131 7,200 6,300 (900) Books,Training,Memberships Total Operating Expenses 10,847 7,838 10,912 10,300 (612) CAPITAL OUTLAY Land Buildings 40,000 40,000 Infrastructure Improvements Vehicles Equipment Total Capital Outlay 0 0 0 40,000 40,000 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 89,811 73,627 97,323 132,175 34,852 79 General Fund Police School Guards Actual Actual Estimate Budget Increase 2010-2011 2011.2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 9,133 9.437 8,673 8,964 291 Overtime Special Pay Sub-Total 9,133 9,437 8,673 8,964 291 Benefits FICA 699 722 665 687 22 Pension Health and Life Insurance Worker and Unemploy Comp 1,236 1,208 312 294 (18) Sub-Total 1,935 1,930 977 981 4 Total Wages and Benefits 11,068 11,367 9,650 9,945 295 OPERATING EXPENSES Professional Services Contract Services Local Travel Communications Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 50 50 0 Books,Training,Memberships Internal Service Charges Total Operating Expenses 0 0 50 50 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 11,068 11,367 9,700 9,995 295 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: • In FY 2011, the Atlantic Beach Police Department secured more than $127,000 in grant funds. These funds were utilized for a variety of projects,including funding the C.O.P.s officers,paying the salary for a Crime Suppression Unit detective,obtaining a security camera for the skate park, and outfitting the multi-purpose,mobile command vehicle. • For FY 2012, the Deptutment is requesting $105,574 in Justice Assistance Grant (JAG) funds to be used to pay the salaries of one (1) C.O.P.s officer and (1) Crime Suppression Unit(CSU)detective, and a portion of the Redevelopment Coordinator's salary. • For FY 2013,the Department is requesting$82,000 in Justice Assistance Grant(JAG) funds to be used to pay the salaries of one (1) C.O.P.s officer and one (1) Crime Suppression Unit(CSU)detective. • For FY 2014,the Department is requesting$76,249 in Justice Assistance Grant(JAG) funds to be used towards the salaries of one(1)Community Oriented Policing(COPs) officer and one(1)Crime Suppression Unit detective. 81 Police Grant Funds Police Department Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Cash Forward 23,996 0 0 0 0 Revenues Grant Proceeds 159,923 109,396 84,785 70,000 (14,785) Interest Transfer from General Fund 0 0 0 0 0 Total Revenues 159,923 109,396 84,785 70,000 (14,785) Other Financing Sources 0 0 0 0 0 Total Resources 183,919 109,396 84,785 70,000 (14,785) Expenditures Salaries and Wages 154,798 105,574 82,000 70,000 (12,000) Operating Expenses Professional Services 0 0 0 0 0 Contract Services 0 0 0 0 0 Communications 0 0 0 0 0 Rentals and Leases 0 0 0 0 0 Other Current Charges 0 0 0 0 0 Operating Supplies 0 0 0 0 0 Training 0 0 0 0 0 Total Operating Expenses 0 0 0 0 0 Capital Outlay Vehicles 23,507 0 0 0 0 Equipment 5,125 3,822 2,785 0 (2,785) Total Capital Outlay 28,632 3,822 2,785 0 (2,785) Transfers To Police Trust fund 0 0 0 0 0 To General Fund 0 0 0 0 0 To Various Grant Funds 0 0 0 0 0 Total Transfers 0 0 0 0 0 DIVISION TOTALS 183,430 109,396 84,785 70,000 (14,785) Other Financing Uses 489 0 0 0 0 Ending Cash 0 0 0 0 0 Total Expenses and Cash 183,919 109,396 84,785 70,000 614,785) Resource Allocation Personnel Services 154,798 105,574 82,000 70,000 (12,000) Operating Expenses 0 0 0 0 0 Capital Outlay 28,632 3,822 2,785 0 (2,785) Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resources 183,430 109,396 84,785 70,000 (14,785). 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. For the past 4 years,no General Fund resources have been required to fund any police training.There is a sufficient reserve in the account to continue to fund all police training for several more years. Radio Communications Special Revenue Fund Purpose: The purpose of this restricted funding is to purchase radios,related equipment and to pay for monthly airtime 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. In FY 2013-14,these funds will be used to cover part of the monthly radio airtime charges paid to the City of Jacksonville. 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. The key objectives of these funds are to provide a funding source for Police to use as matching funds for grants, to procure equipment, and to finance investigative expenses for protracted operations. The revenue generated from this source 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. 83 Police Special Revenue Funds Public Safety Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Cash Forward 162,233 166,106 165,171 144,536 (20,635) Revenues State Forfeitures 16,382 5,888 4,300 0 (4,300) Federal Forfeitures 0 0 0 0 Clerk-Court Costs 6,418 5,682 6,400 6,400 0 Radio Communications Fees 18,602 18,087 19,200 19,200 0 Interest 4,117 6,243 950 1,060 110 Miscellaneous 202 7,347 815 0 (815) Total Revenues 45,721 43,247 31,665 26,660 (5,005) Other Financing Sources 2,114 3,918 0 0 0 Total Resources 210,068 213,271 196,836 171,196 (25,640) OPERATING EXPENSES Contract Services Investigations Communications 29,000 30,001 20,000 19,000 (1,000) Training Printing and Publishing Operating Supplies 2,000 0 2,500 0 (2,500) i Other Current Charges Books,Training,Memberships 11,405 12,099 24,000 16,000 (8,000) Total Operating Expenses 42,405 42,100 46,500 35,000 (11,500) CAPITAL OUTLAY Vehicles Equipment 0 6,000 5,800 14,263 8,463 Total Capital Outlay 0 6,000 5,800 14,263 8,463 TRANSFERS To Police Grant&Trust Funds 0 0 0 7,500 7,500 Total Transfers 0 0 0 7,500 7,500 DIVISION TOTALS 42,405 48,100 52,300 56,763 4,463 Other Financing Uses 1,557 0 0 0 0 Ending Cash 166,106 165,171 144,536 114,433 (30,103) Total Expenses and Cash 210,088 213,271 196,836 171,196 (25,640) 84 Fire Division Divisional Summary Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Resource Allocation Personnel Services 178,366 172,352 178,501 178,035 (466) Operating Expenses 983,341 1,011,929 1,040,639 1,075,292 34,653 Capital Outlay 1,185 19,483 0 36,000 36,000 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resources 1,182,892 1,203,764 1,219,140 1,289,327 70,187 Expenses: Fire Control/Rescue 967,705 993,757 1,019,436 1,050,592 31,156 Lifeguards 195,187 210,007 199,704 238,735 39,031 Total Expenses 1,162,892 1,203,764 1,219,140 1,289,327 70,187 Summary of Authorized Positions 2012-2013 2013-2014 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 and Lifeguards 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: Alarms Response Times Year Fire Rescue 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 2009 161 754 4.20 4.29 2010 181 833 4.83 4.38 2011 201 943 4.55 4.47 2012 178 969 4.85 4.97 86 General Fund Fire Control / Rescue Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages Overtime Special Pay Sub-Total 0 0 0 0 0 Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub-Total 0 0 0 0 0 Total Wages and Benefits 0 0 0 0 0 OPERATING EXPENSES Professional Services Contract Services 947,622 976,050 1,005,336 1,035,492 30,156 Local Travel Communications Postage Utilities 17,481 17,680 13,100 13,100 0 Rentals and Leases Insurance Repairs and Maintenance 2,602 27 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 967,705 993,757 1,019,436 1,050,592 31,156 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment Total Capital Outlay 0 0 0 0 0 DIVISION TOTALS 967,705 993,757 1,019,436 1,050,592 31,156 87 General Fund Lifeguards Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 161,901 156,191 160,587 160,602 15 Overtime Special Pay Sub-Total 161,901 156,191 160,587 160,602 15 Benefits FICA 12,385 11,955 12,288 12,290 2 Pension Health and Life Insurance Worker and Unemploy Comp 4,080 4,206 5,626 5,143 (483) Sub-Total 16,465 16,161 17,914 17,433 (481) Total Wages and Benefits 178,366 172,352 178,501 178,035 (466) OPERATING EXPENSES Professional Services 2,497 1,514 1,500 2,500 1,000 Contract Services 572 772 1,850 1,600 (250) Local Travel Communications 1,219 1,438 4,300 6,600 2,300 Postage Utilities 1,902 2,031 2,500 2,200 (300) Rentals and Leases 120 120 Insurance Repairs and Maintenance 890 4,157 2,000 2,200 200 Printing and Publishing 336 441 450 450 0 Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 7,181 7,471 7,955 8,500 545 Books,Training,Memberships 919 228 848 650 2 Total Operating Expenses 15,636 18,172 21,203 24,700 3,497 CAPITAL OUTLAY Land Buildings 4,750 6,000 6,000 Infrastructure Improvements Vehicles 13,123 30,000 30,000 Equipment 1,185 1,810 0 Total Capital Outlay 1,185 19,483 0 36,000 36,000 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 195,187 210,007 199,704 238,735 39,031 88 Code Enforcement Purpose: The Code Enforcement Division provides the City of Atlantic Beach with certified professional services for the enforcement of adopted Ordinances and State of Florida regulations relating to the health, safety and welfare of its citizens. The department is created to enhance community revitalization through the enforcement of minimum property standards. The program also effectively protects the socio-economic and physical environment within well established neighborhoods through consistent enforcement. Key Objectives: • Continue participation in the Mayport Road corridor project. The division is working with the Community Oriented Policing (COPS) Unit in an effort to revitalize the Royal Palms area as a part of the City strategic planning goals. • To continue educating the public via the City website and brochures with information related to the code enforcement process. • To implement technology improvements and updates, including code enforcement tracking software for complaint cases which will allow for more effective and efficient code enforcement. • To provide enforcement process training for other City departments to allow expansion of code enforcement throughout the City workforce. This is in an effort to improve the ability of other departments to assist with the enforcement process. Issues,Trends and Highlights: • Updating procedures related to enforcement notices and hearing procedures to be consistent with Florida Statute 162. • Adoption of the 2012 International Property Maintenance Code. • Emphasis will continue to be placed on improving the conditions and maintenance of properties in the Royal Palms,Fairway Villas and Aquatic Gardens neighborhoods. Workload Data: 2012 2011 2010 2009 Total Complaints 787 528 912 2,969 Compliance 1387 745 902 2,967 Pending Cases 139 83 10 84 89 General Fund Code Enforcement Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 42,695 43,107 42,000 44,365 2,365 Overtime 61 Special Pay 167 628 0 0 Sub-Total 42,862 43,796 42,000 44,365 2,365 Benefits FICA 3,253 3,307 3,245 3,394 149 Pension 7,864 10,793 18,146 2,662 (15,484) Health and Life Insurance 4,642 6,930 7,050 5,915 (1,135) Worker and Unemploy Comp 3,820 623 700 1,047 347 Sub-Total 19,579 21,853 29,141 13,018 (16,123) Total Wages and Benefits 62,441 65,449 71,141 57,383 (13,758) OPERATING EXPENSES Professional Services 301 50 50 0 Contract Services Local Travel Communications 483 699 1,300 1,300 0 Postage Utilities Rentals and Leases 240 120 250 250 0 Insurance Repairs and Maintenance 2,750 100 (2,650) Printing and Publishing 149 51 300 300 0 Advertising and Promotions Other Current Charges Office Supplies 132 100 100 0 Operating Supplies 1,556 1,654 1,184 2,450 1,266 Books,Training,Memberships 990 1,417 1,350 1,350 0 Total Operating Expenses 3,719 4,073 7,284 5,900 (1,384) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 17,081 0 Equipment 14,000 (14,000) Total Capital Outlay 0 17,081 14,000 0 (14,000) 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 66,160 86,603 92,425 63,283 (29,142) 90 Parks and Recreation Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Revenues: General Fund Resources 1,055,270 1,081,266 1,115,335 1,335,145 219,810 Total Revenues 1,055,270 1,081,266 1,115,335 1,335,145 219,810 Expenses: Programs&Special Events 383,871 392,553 390,007 394,612 4,605 Maintenance&Improvements 671,399 688,713 725,328 940,532 215,204 Total Expenses 1,055,270 1,081,266 1,115,335 1,335,145 219,810 Resource Allocation: Personnel Services 580,349 615,944 625,229 639,460 14,231 Operating Expenses 414,896 453,066 485,824 515,685 29,861 Capital Outlay 60,025 12,256 4,282 180,000 175,718 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 1,055,270 1,081,266 1,115,335 1,335,145 219,810 Summary of Authorized Positions 2012-2013 2013-2014 Recreation Programs and Special Events Parks and Recreation Director 1.00 1.00 Administrative Assistant 1.00 1.00 Recreation Coordinator 1.00 1.00 Recreation Leader(Part Time) 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 91 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. Preserve Parks: Parks that contain areas that are conducive to nature focused activities such as fishing,kayaking/canoeing,bird watching/wildlife observation,hiking, picnicking and camping. Typical facilities include fishing/boating facilities, hiking trails,nature center,restrooms,parking and picnic areas. Future development emphasizes eco-tourism aspects of use. * estimated Park Summary Name Type Acres Location River Branch Preserve Passive *370.0 Marshes on Westernmost Side of City Beach Passive 56.5 Atlantic Blvd.to end of Seminole Road Dutton Island Passive 27.0 West end of Dutton Island Road Johansen Park Passive 13.0 Seminole Rd&Park Terrace E. &W. Russell Park Active 12.0 800 Seminole Road Howell Park Passive 10.3 500 Seminole Road Tideviews Preserve Passive 8.0 Begonia St.and West l'`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 Veteran's Memorial Active 1.62 1 West First Street Park Fairway Villas Park Passive 0.4 Mayport Rd&Fairway Villas Lane Frazier Park Passive 0.4 Plaza St.(Median)Seminole Rd.&E.Coast Waters Park Passive 0.4 Seminole and 16th Avenue Atlantic Beach Dog Active 1.6 262 Aquatic Drive Park Marvin's Garden Passive 0.3 Dewees Avenue at 16th Street Total 512.67 92 Recreation Programs & Special Events Purpose: The Recreation Programs and 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 Committee (CARAC) to offer cultural and recreation events such as the Tennis Tournament, Acoustic and Songwriters' Concerts, and the Arts in the Park. Key Objectives: • To maintain and enhance current program and events • Coordinate a Fun Run @ the Marshfest event • To promote the health, safety,welfare and general well-being through recreation. • Increase the number of events coordinated by the Recreation Committee Issues, Trends and Highlights: • Coordinated a fitness event at Atlantic Beach Elementary • Renovated the Jordan Community Center • Increased the usage @ Adele Grage • Increased the number of special events • Coordinated a Dog Obedience Training Class Workload Data FY-2012 Number of Events&Programs Coordinated 130 Number of Volunteers 100 Number of Meetings 170 Number of Rentals&Special Events 384 Number of press releases &posters for Events 65 Registration Programs & Revenue 7 registration programs and events $29,903 in deposits City Staff 3 full time; 1 part-time; 1 seasonal 93 General Fund Recreation Programs and Special Events Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 189,753 187,973 176,400 190,478 14,078 Overtime 1,178 1,018 600 1,200 600 Special Pay 9,836 7,685 11,000 0 (11,000) Sub-Total 200,767 196,676 188,000 191,678 3,678 Benefits FICA 14,694 14,314 15,000 14,666 (334) Pension 28,199 38,745 43,532 39,710 (3,822) Health and Life Insurance 16,393 20,623 18,424 21,411 2,987 Worker and Unemploy Comp 4,123 4,370 4,815 5,227 412 Sub-Total 63,409 78,052 81,771 81,014 (757) Total Wages and Benefits 264,176 274,728 269,771 272,692 2,921 OPERATING EXPENSES Professional Services 130 (130) Contract Services 16,933 23,759 25,000 25,000 0 Local Travel 709 701 600 800 200 Communications 4,947 4,979 5,000 5,000 0 Postage 247 137 200 200 0 Utilities 19,664 17,098 15,000 14,000 (1,000) Rentals and Leases 4,152 3,599 2,500 3,200 700 Insurance Repairs and Maintenance 1,832 449 1,000 1,000 0 Printing and Publishing 775 105 836 800 (36) Advertising and Promotions Other Current Charges 18,819 17,921 20,650 22,400 1,750 Office Supplies 793 491 1,000 700 (300) Operating Supplies 10,546 8,516 8,300 11,500 3,200 Books,Training,Memberships 458 250 200 500 300 Grants&Aid to Other Organizations 39,820 39,820 39,820 36,820 (3,000) Total Operating Expenses 119,695 117,825 120,236 121,920 1,684 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 383,871 392,553 390,007 394,612 4,605 94 Parks Maintenance and Beautification Purpose: The Parks Maintenance and Beautification Division within the Public Works Department manages the day to day maintenance and long term improvements of the parks,beach, and beach accesses throughout the city and maintains and upgrades city owned landscaped properties. The division responsibilities include,but are not limited to all aspects of providing functional and safe recreational areas for the citizens of Atlantic Beach and visitors who use the parks,keeping the plants and vegetation in landscaped areas throughout the City aesthetically pleasing using native species when available,as well as controlling invasive plant species. Specific duties include implementation of the Marsh Preserves Master Plan,parks planning and parks building maintenance, irrigation systems maintenance,landscape bed installation and maintenance, and administering the beach access and other adoption programs. Key Objectives: • Continue to maintain and improve the quality of the parks and the beach with emphasis on implementation of the Marsh Preserves Master Plan. • Make City parks and the beach great places for residents and visitors to recreate. • Participate in development of the AB Parks Master Plan. • Ensure City irrigation systems operate properly. • Replace and/or repair playground equipment,tennis courts, sport fields and other park amenities including playground equipment for Rose Park in 2014. • Continue maintenance and repair of the community centers and structures in the parks. • Provide manpower and support for recreation events in City parks throughout the year. Issues,Trends,Highlights: • Continue implementation of the Marsh Preserves Master Plan. Added 20 more acres to AB Marsh Preserves last year with assistance of local environmental groups. • Creation of an Atlantic Beach Parks Master Plan. • Finish improvement/construction of Donner Park baseball field. • Continue working on grants and grant applications. • Continue upgrades to Beaches Veterans Memorial Park in conjunction with Vet groups. • Building of a Gazebo in Bull Park Workload Data: Activity Est. FY13-14 FY12-13 FY11-12 Acres of Park Land 513 513 493 Parks and Areas Maintained 18 18 18 Irrigation Systems 42 42 42 95 General Fund Park Maintenance& Beautification Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 207,093 208,347 204,876 228,713 24,037 Overtime 4,337 3,877 5,300 5,300 0 Special Pay 3,648 3,925 2,700 0 (2,700) Sub-Total 215,078 216,149 212,676 234,013 21,337 Benefits FICA 15,793 15,981 16,273 17,905 1,632 Pension 37,749 51,930 61,210 62,535 1,325 Health and Life Insurance 41,924 51,527 57,952 44,925 (13,027) Worker and Unemploy Comp 5,629 5,629 7,347 7,389 42 Sub-Total 101,095 125,067 142,782 132,754 (10,028) Total Wages and Benefits 316,173 341,216 355,458 366,767 11,309 OPERATING EXPENSES Professional Services 75 4,475 22,000 70,000 48,000 Contract Services 146,152 165,130 184,000 187,000 3,000 Local Travel 42 100 100 0 Communications 2,494 3,816 10,000 8,315 (3,685) Postage 14 24 Utilities 55,417 55,012 57,000 57,000 0 Rentals and Leases 3,818 2,787 3,000 3,000 0 Insurance Repairs and Maintenance 19,603 36,311 25,122 5,200 (19,922) Printing and Publishing 244 164 250 250 0 Advertising and Promotions Other Current Charges 96 Office Supplies Operating Supplies 67,246 67,378 63,616 62,300 (1,316) Books,Training,Memberships 144 500 2,600 2,100 Total Operating Expenses 295,201 335,241 365,588 393,765 28,177 CAPITAL OUTLAY Land Buildings 40,000 40,000 Infrastructure Improvements 23,058 12,256 140,000 140,000 Vehicles 36,967 4,282 (4,282) Equipment 0 Total Capital Outlay 60,025 12,256 4,282 180,000 175,718 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 671,399 688,713 725,328 940,532 215,204 96 Public Works Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Revenues: General Fund Resources 1,454,687 1,490,071 1,558,991 1,794,214 235,223 Local Option Gas Taxes 454,036 420,121 415,420 421,009 5,589 Sanitation Utility 1,775,216 1,790,679 1,798,000 1,789,000 (9,000) Storm Water Utility 685,886 991,477 1,122,000 1,155,000 33,000 Total Revenues 4,369,825 4,692,348 4,894,411 5,159,223 264,812 Expenses: Public Works Admin. 462,483 476,977 492,511 546,547 54,036 Street and Road Maint. 745,141 742,514 784,880 960,337 175,457 Local Option Gas Tax 451,253 438,321 464,545 398,225 (66,320) Sanitation Utility 1,718,610 1,796,910 1,764,104 1,772,837 8,733 Storm Water Utility 1,348,148 807,651 859,094 1,728,488 869,394 Fleet Maintenance 247,063 270,580 281,600 287,330 5,730 Total Expenses 4,972,698 4,532,953 4,646,734 5,693,763 1,047,029 Resource Allocation: Personnel Services 1,041,026 1,040,898 1,058,923 1,098,482 39,559 Operating Expenses 2,721,502 2,880,010 2,889,458 2,877,701 (11,757) Capital Outlay 521,286 36,891 80,136 1,075,086 994,950 Debt Service 224,865 211,059 210,774 211,334 560 Transfers 464,019 364,095 407,443 431,160 23,717 Total Resource Allocation: 4,972,698 4,532,953 4,646,734 5,693,763 1,047,029 Summary of Authorized Positions 2012-2013 2013-2014 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 Building Maintenance Technician 1.00 1.00 Building/Sign Maintenance Worker 1.00 1.00 General Maintenance Worker 3.75 3.75 6.85 6.85 Storm Water Maintenance Streets and Maintenance Division Director 0.40 0.40 Crew Chief 0.50 0.50 Heavy Equipment Operator 1.90 1.90 General Maintenance Worker 1.25 1.25 4.05 4.05 Sanitation Heavy Equipment Operator 0.40 0.40 Total Public Works 17.30 17.30 97 Public Works Administration Purpose: The Public Works Administration Division is responsible for administrative&engineering support for the Public Works divisions(Administration, Streets, Storm Water Maintenance, Building Maintenance,Parks Maintenance and Beautification, Sanitation, Equipment Maintenance, etc),Public Works Capital Improvement Program and construction projects, annual contracts, and customer requests related to Public Works functions. Key Objectives: • Continue to complete new projects in • Continue to administer the Capital synchronization with the City Improvement Program by Commission's strategic planning completing projects at minimum cost priorities. while assuring quality construction. • Continue to improve upon the • Streamline plan reviews and ensure effectiveness and productivity of the building contractors understand Parks Maintenance and submittal requirements for permit Beautification Division as well as applications. combining and coordinating efforts between all Public Works staff and • Continue master planning and equipment. mapping of city facilities using Geographic Information System. Issues,Trends,Highlights: • Continue to provide construction engineering and inspection services on various concrete projects,water/sewer/stormwater upgrades, resurfacing, and many additional projects. • Engineering and administrative support provided for regulatory permits and permit renewals. • Continued training of supervisory staff, via professional seminars,including the Florida Stormwater Association's(FSA)Annual Conference. • Continued organization of City maps and project files,preparing for document imaging and archiving of files. • Continued contract administration for annual contracts,including asphalt,beach cleaning, concrete,ditch spraying, general engineering consulting, fleet maintenance,hurricane debris removal,landscape maintenance of City parks,Atlantic Blvd./Town Center and Mayport Road medians and the Mayport Flyover,mosquito control,palm tree trimming, point repairs, sanitation, stormwater jetting, street sweeping,surveying, and uniforms. 98 General Fund Public Works Administration Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 308,610 306,502 305,000 324,109 19,109 Overtime 0 1,060 200 200 0 Special Pay 3,228 5,167 1,500 0 (1,500) Sub-Total 311,838 312,729 306,700 324,309 17,609 Benefits FICA 22,535 23,087 24,000 24,814 814 Pension 54,471 74,842 82,411 93,637 11,226 Health and Life Insurance 30,436 27,390 32,700 32,142 (558) Worker and Unemploy Comp 7,131 7,174 9,000 7,945 (1,055) Sub-Total 114,573 132,493 148,111 158,538 10,427 Total Wages and Benefits 426,411 445,222 454,811 482,847 28,036 OPERATING EXPENSES Professional Services 6,846 5,203 5,000 9,000 4,000 Contract Services 3,854 6,670 6,900 6,900 0 Local Travel 499 865 800 800 0 Communications 6,495 6,900 10,000 10,000 0 Postage 100 100 100 0 Utilities Rentals and Leases 480 120 0 0 0 Insurance Repairs and Maintenance 3,372 967 3,000 3,000 0 Printing and Publishing 234 135 200 200 0 Advertising and Promotions Other Current Charges Office Supplies 1,790 775 1,800 1,800 0 Operating Supplies 6,764 7,380 7,100 7,100 0 Books,Training,Memberships 1,652 2,640 2,800 2,800 0 Total Operating Expenses 31,986 31,755 37,700 41,700 4,000 CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles 22,000 22,000 Equipment 4,086 Total Capital Outlay 4,086 0 0 22,000 22,000 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 462,483 476,977 492,511 546,547 54,036 99 Streets and Maintenance Purpose: The Streets and 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, • Continue maintenance and replacement sidewalks and rights-of way. of street signs and inventory. • Document roadway status in the City's • Continue maintenance of Town Center, GIS database. Atlantic Blvd. and Mayport Road medians and Mayport Flyover area. • Continue ten year plan for street maintenance utilizing Pavement • Continue efforts of City Building Management System to update roadway Maintenance function inventory and maintenance plan. Issues,Trends and Highlights: • This year's resurfacing project using Gas Tax funds will include Pine St.,Ocean Forest Dr., Selva Marina Dr.North Bound,Ocean Walk Dr. S., 12th St., &Public Works Yard. • This year's projects include welcome signs,Robert Street ditch improvements,East Coast Drive streetscape and a fountain on Mayport Road. • Continue extending or creating new annual contractors at the best possible cost while getting satisfactory work. Workload Data Activity FY-12/13 FY-11/12 FY-10/11 FY-09/10 City Street Overall Condition Index Ip* 73.6 73.2 73.9 (OCL) Tons of Asphalt Patching 85 80 95 195.5 Tons of Limerock 50 50 0 75 Miles of Paved Roadway(incl.FDOT) 57.2 57.2 57.2 57.2 Litter and Trash picked up on right of 122,262 121,485 115,030 156,720 ways and ditches(lbs) City Buildings Maintain 53 54 *Pavement Management inspections still in progress. 100 General Fund Public Works Streets Division Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 220,784 216,299 220,800 234,951 14,151 Overtime 833 446 500 500 0 Special Pay 13,531 11,896 4,515 4,500 (15) Sub-Total 235,148 228,641 225,815 239,951 14,136 Benefits FICA 17,302 16,769 16,327 18,362 2,035 Pension 47,019 60,685 75,740 52,557 (23,183) Health and Life Insurance 36,397 40,301 53,379 57,400 4,021 Worker and Unemploy Comp 12,308 11,749 13,471 12,421 (1,050) Sub-Total 113,026 129,504 158,917 140,740 (18,177) Total Wages and Benefits 348,174 358,145 384,732 380,691 (4,041) OPERATING EXPENSES Professional Services 490 194 5,725 500 (5,225) Contract Services 76,073 102,129 111,238 112,137 899 Town Center Maintenance 62,711 39,467 44,153 58,649 14,496 Transportation,Postage 24 Communications 2,143 4,648 10,000 5,928 (4,072) Utilities 153,246 152,390 148,500 150,000 1,500 Rentals and Leases 7,405 3,025 2,000 1,972 (28) Insurance Repairs and Maintenance 12,032 10,247 3,500 3,625 125 Printing and Publishing 1,614 628 1,000 1,000 0 Advertising and Promotions Other Current Charges Office Supplies 146 125 150 150 0 Operating Supplies 44,768 33,855 41,300 43,625 2,325 Books,Training,Memberships 100 743 400 700 300 Mosquito Control 4,310 8,060 8,860 8,860 0 Total Operating Expenses 365,036 355,533 376,826 387,146 10,320 CAPITAL OUTLAY Land Buildings Infrastructure Improvements 147,500 147,500 Vehicles 14,631 14,909 23,322 45,000 21,678 Equipment 17,300 13,927 Total Capital Outlay 31,931 28,836 23,322 192,500 169,178 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 745,141 742,514 784,880 960,337 175,457 101 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, 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 Public Works Department's top prioritized street paving and resurfacing projects as well as curb and gutter repair projects. • To fund a portion of the debt service payments for the SunTrust 1999 Revenue Bonds. Fund proceeds are pledged for debt service on these bonds and will be transferred to the Debt Service Fund for such purpose(original loan proceeds were used to fund streets and drainage improvements in Marsh Oaks). Issues,Trends and Highlights: Selection of streets for milling and paving of streets is prioritized by the ongoing pavement management program.The FY 12/13 resurfacing project includes Mill/Overlay on Pine St. from Atlantic Blvd. to dead end, Ocean Forest Drive W from Ocean Forest Drive N to Oceanforest Dr. S, Selva Marina Dr. (Northbound)from Seminole Road to Saturiba Drive, Oceanwalk Drive S from Seminole Road to Oceanwalk Dr. W, and overlay only on 3'd Street from Ocean Blvd to Beach Ave, Saturiba Drive from Seminole Road to Park Terrace West, David Street from Seminole Road to Sylvan Drive, Magnolia Street from David Street to Sturdivant Street,Violet Street from Levy Road to the cul de sac, 12th Street from Ocean Blvd. to Beach Ave. and the Public Works Yard. • Sidewalk and curb and gutter repairs are budgeted at$25,000. • Street Resurfacing is budgeted at$218,000 from this fund. 102 Local Option Gas Tax Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2010.2011 2011-2012 2012-2013 2013-2014 (Decrease) Restricted 76,633 75,012 65,985 16,860 (49,125) Restricted/Designated 0 0 0 0 0 Cash Forward 76,633 75,012 65,985 16,860 (49,125) Revenues Local Option Gas Taxes 452,798 414,225 414,420 420,959 6,539 Interest Earnings 1,238 5,896 1,000 50 (950) Total Revenues 454,036 420,121 415,420 421,009 5,589 Other Financing Sources 9,173 Total Resources 530,669 504,306 481,405 437,869 (43,536) Expenditures Operating Expenses Professional Services Contract Services 235,012 330,766 315,000 218,000 (97,000) Operating Supplies Repair and Maintenance Capital Outlay Street and Sidewalk Improvements 4,741 3,555 10,000 25,000 15,000 Core City Project Paving Transfers Out To Debt Service 68,500 71,000 67,045 0 (67,045) To General Fund 72,500 155,225 82,725 To Storm Water Utility Fund 143,000 33,000 0 0 DIVISION TOTALS 451,253 438,321 464,545 398,225 (66,320) Other Financing Uses 4,404 Restricted 75,012 65,985 16,860 39,644 22,784 Ending Cash 75,012 65,985 16,860 39,644 22,784 Total Expenses and Cash 530,669 _ 504,306 481,405 437,869 (43,536) Resource Allocation Personnel Services 0 0 0 0 0 Operating Expenses 235,012 330,766 315,000 218,000 (97,000) Capital Outlay 4,741 3,555 10,000 25,000 15,000 Debt Service 0 0 0 0 0 Transfers 211,500 104,000 139,545 155,225 15,680 Total Resources 451,253 438,321 464,545 398,225 (66,320) 103 Sanitation Fund Purpose: The Sanitation Department is responsible for overseeing the franchise refuse contractor's compliance with their contractual obligations to the City, including removal of garbage, yard waste, construction debris and recycling. Key Objectives: • Continue to monitor the contractor's efforts by ensuring contracts are in performance for strict contractual place and vendors are prepared. compliance, including use of liquidated damages, as necessary. • Continue monthly meetings with contractor. • Continue efforts to increase recycling volumes in the City. • Continue efforts to resolve Solid Waste Tippage Fee with City of • Prepare for storm debris cleanup Jacksonville Issues,Trends, Highlights: • City's franchise hauler is Advanced Disposal. • Sanitation contract includes white goods,tire pickup and pickup of City facilities. • All commercial accounts are serviced by franchise hauler. Activity Est. FY-11/12 FY-10/11 FY-09/10 FY-12/13 Number of Residential Accounts 4,966 4,966 4,966 4,966 Number of Commercial Accounts 609 609 609 650 104 Sanitation Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Restricted 365.708 365,399 383,079 439,901 56,822 Operating Cash 241,973 296,244 267,258 244,332 (22,926) Cash Forward 607,681 661,643 650,337 684,233 33,896 Revenues Garbage Services 1,731,925 1,732,590 1,740,000 1,740,000 0 Interest Earnings 15,854 24,908 6,000 9.000 3,000 Commercial Franchise Fees 27,437 33,181 52,000 40,000 (12,000) Miscellaneous Collections Disaster Relief Grants Total Revenues 1,775,216 1,790,679 1,798,000 1,789,000 (9,000) Other Financing Sources 0 Total Resources 2,382,897 2,452,322 2,448,337 2,473,233 24,896 Expenditures Sanitation 1,718,610 1,796,910 1,764,104 1,772,837 8,733 DIVISION TOTALS 1,718,610 1,796,910 1,764,104 1,772,837 8,733 Other Financing Uses 2,644 5,075 0 Restricted 385,399 383,079 439,901 441,984 2,083 Operating Cash 296,244 267,258 244,332 258,412 14,080 Ending Cash 661,643 650,337 684,233 700,396 16,163 Total Expenses and Cash 2,382,897 2,452,322 2,448,337 2,473,233 24,896 Resource Allocation Personnel Services 19,371 19,762 18,377 24,269 5,892 Operating Expenses 1,442,226 1,512,553 1,473,329 1,467,733 (5,596) Capital Outlay 4,494 4,500 4,500 4,900 400 Debt Service 0 0 0 0 0 Transfers 252,519 260,095 267,898 275,935 8,037 Total Resources 1,718,610 1,796,910 1,764,104 1,772,837 8,733 AUTHORIZED PERSONNEL Position 2012-2013 2013-2014 Heavy Equipment Operator 0.40 0.40 105 Sanitation Fund Public Works Sanitation Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 12,489 11,889 10,600 16,185 5,585 Overtime 4 0 25 0 (25) Special Pay 242 66 0 0 0 Sub-Total 12,715 11,955 10,625 16,185 5,560 Benefits FICA 966 907 850 1,239 389 Pension 3,107 3,886 4,272 4,152 (120) Health and Life Insurance 1,884 2,358 1,930 1,781 (149) Worker and Unemploy Comp 699 656 700 912 212 Sub-Total 6,656 7,807 7,752 8,084 332 Total Wages and Benefits 19,371 19,762 18,377 24,269 5,892 OPERATING EXPENSES Professional Services 24 11 50 39 Contract Services 1,267,916 1,328,892 1,302,300 1,300,000 (2,300) Local Travel Communications Postage Utilities Rentals and Leases Insurance 1,841 1,921 1,300 1,171 (129) Repairs and Maintenance 6,513 6,856 7,000 7,563 583 , Printing and Publishing 51 54 100 0 (100) Advertising and Promotions Other Current Charges Office Supplies Operating Supplies Books,Training,Memberships Internal Service Charges 165,881 174,830 162,618 158,949 (3,869) � Total Operating Expenses 1,442,226 1,512,553 1,473,329 1,467,733 (5,596) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 4,494 4,500 4,500 4,900 400 Total Capital Outlay 4,494 4,500 4,500 4,900 400 DEBT SERVICE Principal Interest Other Total Debt Service 0 0 0 0 0 TRANSFERS To General Fund 252,519 260,095 267,898 275,935 8,037 To To Total Transfers 252,519 260,095 267,898 275,935 8,037 DIVISION TOTALS 1,718,610 1,796,910 1,764,104 1,772,837 8,733 106 Storm Water Drainage Fund Purpose: The Storm Water Utility is responsible for funding improvements and maintenance to reduce the impact of severe weather by providing effective treatment and conveyance of the City's storm water and for maintenance of City's existing stormwater facilities. Key Objectives: • Continue storm water collection, inspections,monitoring,and reporting conveyance and treatment system required by the National Pollutant preventive maintenance. Discharge Elimination System(NPDES) and Municipal Separate Storm Sewer • Continue implementation of the 2012 System(MS4)permits. Storm Water Master Plan Update. • Continue storm water system Issues,Trends,Highlights: • Monitored compliance with our new NPDES storm water permit requirements and submitted Annual MS4 Report to the Florida Department of Environmental Protection (FDEP) issuance date June 1,2011 expiration date May 31,2016. • MS4 Audit for 2012 was very successful with no big issues presented. • 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 1,181 linear feet of ditches, cleaned out approximately 38 catch basins removed 21.5 cy debris and jetted and cleaned 8,640 linear feet of storm sewer pipe lines, removing over 12.5 cubic yards of debris. • Continued ditch spraying for invasive aquatic weeds,holding prices from 2006. • Continued public education programs. • East Coast Drive drainage improvements are carried over into FY2014. Workload Data Activity FY-12/13 FY-11/12 FY-10/11 FY-09/10 Miles of Drainage Ditches 14.4 14.4 14.4 14.4 Miles of Storm Sewer 22 22 22 22 Number of Catch Basins 1,058 1,058 1044 928 Feet of Ditch Maintained 34,500 34,500 34,500 34,500 107 Storm Water Utility Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Restricted 374,928 386,677 360,207 362,276 2,069 Operating Cash 2,063,799 806,548 1,016,452 1,277,289 260,837 Cash Forward 2,438,727 1,193,225 1,376,659 1,639,565 262,906 Revenues Storm Water Fees 509,447 683,430 855,000 855,000 0 Interest Earnings 33,439 45,047 15,000 15,000 0 Fl.D.E.P. Other Transfers From Half Cent Sales Tax Fund 230,000 252,000 285,000 33,000 From Gas Tax Fund 143,000 33,000 0 From General Fund Total Revenues 685,886 991,477 1,122,000 1,155,000 33,000 Other Financing Sources Total Resources 3,124,613 2,184,702 2,498,659 2,794,565 295,906 Expenditures Storm Water Utility 1,348,148 807,651 859,094 1,728,488 869,394 DIVISION TOTALS 1,348,148 807,651 859,094 1,728,488 869,394 Other Financing Uses 583,240 392 0 Restricted 386,677 360,207 362,276 384,451 22,175 Operating Cash 806,548 1,016,452 1,277,289 681,626 (595,663) Ending Cash 1,193,225 1,376,659 1,639,565 1,066,077 (573,488) Total Expenses and Cash 3,124,613 2,184,702 2,498,659 2,794,565 295,906 Resource Allocation Personnel Services 247,070 217,769 201,003 210,676 9,673 Operating Expenses 400,179 378,823 405,003 481,792 76,789 Capital Outlay 476,034 0 42,314 824,686 782,372 I Debt Service 224,865 211,059 210,774 211,334 560 Transfers 0 0 0 0 0 Total Resources 1,348,148 807,651 859,094 1,728,488 869,394 108 Storm Water Utility Public Works Storm Water Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 159,728 126,412 119,000 142,747 23,747 Overtime 911 840 600 600 0 Special Pay 5,881 11,208 2,500 0 (2,500) Sub-Total 166,520 138,460 122,100 143,347 21,247 Benefits FICA 12,383 10,281 9,350 10,970 1,620 Pension 35,172 37,338 40,703 22,101 (18,602) Health and Life Insurance 23,937 24,106 20,850 26,176 5,326 Worker and Unemploy Comp 9,058 7,584 8,000 8,082 82 Sub-Total 80,550 79,309 78,903 67,329 (11,574) Total Wages and Benefits 247,070 217,769 201,003 210,676 9,673 OPERATING EXPENSES Professional Services 49,986 56,868 14,100 59,000 44,900 Contract Services 123,889 71,922 136,050 136,000 (50) Local Travel Communications 834 1,213 2,250 1,589 (661) Postage 23 22 23 1 Utilities Rentals and Leases 650 290 275 10,416 10,141 Insurance 15,262 17,330 24,000 14,693 (9,307) Repairs and Maintenance 12,476 20,717 18,000 34,722 16,722 Printing and Publishing 1,087 769 700 800 100 Advertising and Promotions Other Current Charges 5,621 570 570 600 30 Office Supplies 106 50 50 0 Operating Supplies 17,914 21,781 39,914 48,075 8,161 Books,Training,Memberships 1,166 3,121 2,477 2,700 223 Internal Service Charges 171,294 184,113 166,595 173,124 6,529 Total Operating Expenses 400,179 378,823 405,003 481,792 76,789 CAPITAL OUTLAY Land Buildings Infrastructure Improvements 476,034 42,314 807,686 765,372 Vehicles Equipment 17,000 17,000 Total Capital Outlay 476,034 0 42,314 824,686 782,372 DEBT SERVICE Principal 115,335 119,448 123,036 127,878 4,842 Interest 109,474 91,555 87,682 83,400 (4,282) Other 56 58 56 56 0 Total Debt Service 224,865 211,059 210,774 211,334 560 TRANSFERS To To Total Transfers 0 0 0 0 0 DIVISION TOTALS 1,348,148 807,651 859,094 1,728,488 869,394 109 Fleet Maintenance Purpose: The Fleet Maintenance Division 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,heavy and small equipment. The contract includes routine lubrication, oil change, mechanical repairs and other vehicle modifications as needed. Key Objectives: • Ensure covered City vehicles and are properly inspected and maintained equipment is properly maintained for for safety and efficiency to reduce the safety and efficiency. amount of non-contract work by performing routine preventive • Continue to monitor contractor's maintenance. performance,to ensure an efficient and effective service facility capable • Continue to review corrective action in of handling a high volume of cases of vehicle or equipment abuse as maintenance and repairs. reported by contractor. • Continue a strict policy for • Continue efforts to improve fleet fuel Department Head approval of non- efficiency by providing mileage reports contract work. to Department Heads and researching alternative operating procedures and • Ensure City vehicles and equipment vehicles. Issues,Trends,Highlights: The City continues to experience a downward trend in vehicle repair costs and contractor received a bonus for keeping expenses below target level. The Fleet Maintenance contract will expire this year. Staff will be releasing a Request for Proposals for a new contract. Workload Data: Under the contract,the average number of work orders completed annually is about 852. Workload Data Est Activity FY-12/13 FY-11/12 FY-10/11 FY-09/10 Number of Vehicle&Equipment 920 890 845 822 Repairs 110 Fleet Maintenance Public Works Fleet Maintenance Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages Overtime Special Pay Sub-Total 0 0 0 0 0 Benefits FICA Pension Health and Life Insurance Worker and Unemploy Comp Sub-Total 0 0 0 0 0 Total Wages and Benefits 0 0 0 0 0 OPERATING EXPENSES Professional Services Contract Services 244,748 268,014 277,300 279,000 1,700 Local Travel Communications 1,097 1,225 2,100 1,030 (1,070) Postage Utilities Rentals and Leases Insurance Repairs and Maintenance Printing and Publishing Advertising and Promotions Other Current Charges Office Supplies Operating Supplies 1,218 1,341 2,200 1,300 (900) Books,Training,Memberships Total Operating Expenses 247,063 270,580 281,600 281,330 (270) CAPITAL OUTLAY Land Buildings Infrastructure Improvements Vehicles Equipment 6,000 6,000 Total Capital Outlay 0 0 0 6,000 6,000 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 247,063 270,580 281,600 287,330 5,730 III �' S) .:!: 112 Public Utilities Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-201.3_ 2013-2014 (Decrease) Revenues: Water Utility 4,080,253 3,341,712 3,201,131 3,191,621 (9,510) Sewer Utility 9,376,856 10,388,262 5,159,819 5,419,582 259,763 Total Revenues 13,457,109 13,729,974 8,360,950 8,611,203 250,253 Expenses: Water Utility Water Plant 1,095,015 681,392 794,895 1,046,479 251,584 Water Distribution 649,010 814,892 1,146,486 1,172,417 25,931 Administrative/Non Div. 1,253,518 1,295,988 1,279,085 1,271,000 (8,085) Total 2,997,543 2,792,272 3,220,466 3,489,896 269,430 Sewer Utility Sewer Collection 2,737,696 1,282,174 841,376 1,514,307 672,931 Sewer Treatment 4,740,444 7,034,167 2,010,094 2,695,002 684,908 Administrative/Non Div. 2,449,747 1,992,175 2,680,534 2,658,010 (22,524) Total 9,927,887 10,308,516 5,532,004 6,867,319 1,335,315 Total Expenses 12,925,430_ 13,100,788 8,752,470 10,357,215 1,604,745 Resource Allocation: Personnel Services 1,774,640 1,810,046 1,843,143 1,848,922 5,779 Operating Expenses 3,220,244 3,197,134 2,967,074 3,014,654 47,580 Capital Outlay 5,357,394 6,013,337 1,147,331 2,697,000 1,549,669 Debt Service 1,444,664 1,588,318 2,165,062 2,166,779 1,717 Transfers 1,128,488 491,953 629,860 629,860 0 Total Resource Allocation: 12,925,430 13,100,788 8,752,470 10,357,215 1,604,745 Summary of Authorized Positions 2012-2013 2013-2014 Water Utility Public Utilities Director 0.50 0.50 Utility Plant Division Director 0.50 0.50 Special Projects Manager 0.50 0.50 Water Plant Superintendent 1.00 1.00 Conveyance Division Director 0.50 0.50 Utilities Collection/Distribution Operators 2.00 2.00 Cross Connection Administrator/GIS Technician 0.50 0.50 Sewer Utility Public Utilities Director 0.50 0.50 Utility Plant Division Director 0.50 0.50 Special Projects Manager 0.50 0.50 Wastewater Plant Superintendent 1.00 1.00 Conveyance Division Director 0.50 0.50 Wastewater/Water Operators 6.00 6.00 Lift Station Technician 1.00 1.00 Utilities Collection/Distribution Operators 2.00 2.00 Heavy Equipment Operator 0.70 0.70 Heavy Equipment Operator(Part Time) 0.00 0.00 Wastewater/Water Operator-(Part Time) 4.00 4.00 Cross Connection Administrator/GIS Technician 0.50 0.50 22.70 22.70 113 Public Utilities Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Restricted 3,147,782 3,420,246 3,367,737 3,691,825 324,088 Operating Cash 1,306,901 2,176,994 3,042,627 2,327,019 (715,608) Cash Forward 4,454,683 5,597,240 6,410,364 6,018,844 (391,520) Revenues Grants 1,033,210 0 0 442,000 442,000 Inside City Charges 5,034,936 4,814,847 4,711,741 4,711,637 (104) Outside City Charges 3,080,572 3,056,971 2,986,322 2,986,249 (73) Cut-in-Fees 15,629 7,064 6,000 6,000 0 Service Charges 110,920 95,715 87,000 87,000 0 Delinquent Charges 224,084 110,758 160,000 150,000 (10,000) Water/Sewer Connection Charges 2,150 0 12,000 12,000 0 Water Cross Connection 1,550 1,050 1,000 1,000 0 Water Impact Fees 0 1,182 1,182 1,182 0 Interest Earnings 89,511 173,135 98.150 98,150 0 Miscellaneous 64,970 51,032 192,124 51,000 141 124) Assessments 0 3,163 3,000 3,000 441,554 System Development Charges 174,103 127,773 80,000 40,000 ( ) Financed Charges 21,477 28,527 22,431 21,985 (446) Loan Proceeds 3,603,997 5,258,757 0 0 0 Total Revenues 13,457,109 13,729,974 8,360,950 8,611,203 691,807 Other Financing Sources 990,528 215,990 0 0 0 Total Resources 18,902,320 19,543,204 14,771,314 14,630,047 (141,267) Expenditures Water Production 1,095,015 681,392 794,895 1,046,479 251,584 Sewer Treatment 4,740,444 7,034,167 2,010,094 2,695,002 684,908 Distribution and Collection 3,386,706 2,097,066 1,987,862 2,686,724 698,862 Non-Divisional 3,703,265 3,288,163 3,959,619 3,929,010 (30,609) DIVISION TOTALS 12,925,430 13,100,788 8,752,470 10,357,215 1,604,745 Other Financing Uses 379,650 32,052 0 0 0 Restricted 3,420,246 3,367,737 3,691,825 3,705,399 13,574 Operating Cash 2,176,994 3,042,627 2,327,019 567,433 (1,759,586) Ending Cash 5,597,240 6,410,364 6,018,844 4,272,832 (1,746,012) Total Expenses and Cash 18,902,320 19,543,204 14,771,314 14,630,047 (141,267) Resource Allocation Personnel Services 1,774,640 1,810,046 1,843,143 1,848,922 5,779 Operating Expenses 3,220,244 3,197,134 2,967,074 3,014,654 47,580 Capital Outlay 5,357,394 8,013,337 1,147,331 2,697,000 1,549,669 Debt Service 1,444,664 1,588,318 2,165,062 2,166,779 1,717 1 Transfers 1,128,488 491,953 629,860 629,860 0 Totals 12,925,430 13,100,788 8,752,470 10,357,215 1,604,745 1 114 Water Utility Fund Purpose: The Water Production and Water Distribution Divisions operate and maintain four water treatment plants, nine potable water wells, and the distribution system to supply potable water and fire protection. Key Objectives: • To protect the public health through compliance with local,state and federal regulatory requirements for drinking water standards • To maintain water supply and facilities to provide fire protection • 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 and data entry into the GIS system • To operate and maintain the system as efficiently as possible to ensure the rates paid by our customers remain some of the lowest in the region. Issues,Trends and Highlights: • Over the last several years,water consumption dropped off fairly dramatically. A combination of factors, including conservation, the economic downturn,vacant apartments and mobile home parks, installation of private wells and retrofitting homes with water conserving plumbing fixtures may have accounted for the decreased water use. • The St. Johns River Water Management District(SJRWMD) continues to work on the Water Supply Plan and Minimum Flows and Levels(MFLs). The plan may show Northeast Florida area as a potential Priority Water Caution Area with possible limits on withdrawals from the Floridan Aquifer. In addition,the SJRWMD may require cost participation from all utilities to pay for regional projects that will meet the MFL requirements. The City will continue working with other utilities and the District to determine potential effects on water supply allocations and costs. Workload Data Activity FY-11 FY-12 FY-13 (est.) FY-14(est.) Million Gallons Treated 846 830 800 800 Miles of distribution system 102 102 102 102 maintained Number of Active Accounts 8,050 8,071 8,090 8,090 115 Sewer Utility Fund Purpose: The Sewer Collection and Sewer Treatment Divisions operate and maintain wastewater collection, transmission and treatment facilities.These facilities include the treatment plants,lift stations,force mains,gravity mains,services, and the effluent pumping system and outfall force mains which discharge to the St.Johns River. Biosolids,the treated product of wastewater treatment, are disposed of at Trail Ridge Landfill. Key Objectives: • To protect the environment and the public health by maintaining compliance with local, state and federal regulatory requirements • To maintain and improve facilities and equipment to extend the life of the system • To rehabilitate the sewer collection system as recommended in the Capital Improvement Program outlined in the Sewer Master Plan Update • To protect the system by continually updating sewer maps and data using the GIS system • To operate and maintain the system as efficiently as possible to ensure the rates paid by our customers remain some of the lowest in the region. Issues,Trends and Highlights: • Construction of the Total Maximum Daily Load(TMDL)Improvements to remove nitrogen as well as the Sludge and Odor Control Improvements are complete.Plant operations staff is working to optimize plant performance. • Significant operational savings have resulted from completion of the TMDL improvements. • The operating budget will maintain current levels of service only, and maintain compliance with existing regulatory requirements. Workload Data Activity FY11 FY12 FY13 (est.) FY14 (est.) Millions of Gallons Treated 763 750 750 750 Miles of Sewer Lines Maintained 88 89 93 93 *Number of Lift Stations 31* 31* 31* 31* Maintained • Sewer Services Maintained 7,463 7,545 7,568 7,568 *Includes storm water pump station. 116 Public Utilities Fund Administrative and Non- Divisional Actual Actual Estimate Budget increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) OPERATING EXPENSES Professional Services 0 0 0 0 0 Contract Services 2,684 771 1,200 1,200 0 Insurance 152,314 159,212 181,205 144,624 (36,581) Other Current Charges 2,463 0 0 0 0 Internal Service Charges 972,652 1,047,909 982,292 986,547 4,255 Total Operating Expenses 1,130,113 1,207,892 1,164,697 1,132,371 (32,326) DEBT SERVICE Utility Revenue Bonds-1996/2010 Principal 25,806 29,607 30,175 34,166 3,991 Interest 22,941 20,752 20,189 19,015 (1,174) Other Utility Revenue Bonds-2004 Principal 683,860 705,364 726,869 752,676 25,807 Interest 564,135 542,591 519,313 494,148 (25,165) Other 344 344 344 344 0 State Revolving Fund Loan Principal 457,702 463,483 5,781 Interest 242,530 236,757 (5,773) Utility Revenue 2010 new issues Principal 48,089 49,815 1,726 Interest 25,545 30,712 29,842 28,085 (1,757) Suntrust-1999 Revenue Refunding Principal 76,895 79,587 84,606 86,469 1,863 Interest 12,149 8,874 5,403 1,821 (3,582) Total Debt Service 1,411,675 1,417,831 2,165,062 2,166,779 1,717 TRANSFERS To General Fund 1,128,488 491,953 629,860 629,860 0 Total Transfers 1,128,488 491,953 629,860 629,860 0 DIVISION TOTALS 3,670,276 3,117,676 3,959,619 3,929,010 (30,609) 117 Water Utility Fund Water Production Division Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 211,820 212,190 208,445 219,758 11,313 Overtime 2,073 2,081 1,000 1,000 0 Special Pay 13,650 12,638 10,000 9,125 (875) Sub-Total 227,543 226,909 219,445 229,883 10,438 Benefits FICA 16,583 16,626 16,787 17,589 802 Pension 38,346 52,691 58,144 66,044 7,900 Health and Life Insurance 22,300 28,244 31,511 25,775 (5,736) Worker and Unemploy Comp 5,684 5,163 7,293 6,619 (674) Sub-Total 82,913 102,724 113,735 116,027 2,292 Total Wages and Benefits 310,456 329,633 333,180 345,910 12,730 OPERATING EXPENSES Professional Services 1,875 9,730 25,000 74,500 49,500 Contract Services 189,854 154,985 167,078 197,000 29,922 Local Travel 514 629 700 700 0 Communications 1,856 2,612 3,700 3,700 0 Postage 160 235 200 200 0 Utilities 123,518 119,526 106,000 106,000 0 Rentals and Leases 1,320 579 400 400 0 Insurance Repairs and Maintenance 12,672 18,057 15,146 21,719 6,573 Printing and Publishing 857 541 550 550 0 Advertising and Promotions i Other Current Charges 7,810 4,600 5,575 4,900 (675) Office Supplies 1,895 1,742 1,750 1,300 (450) Operating Supplies 37,403 31,016 32,100 34,100 2,000 Books,Training,Memberships 5,518 3,297 5,200 5,500 300 Total Operating Expenses 385,252 347,549 363,399 450,569 87,170 CAPITAL OUTLAY Land Buildings Infrastructure Improvements 392,678 95,700 225,000 129,300 Vehicles 25,000 25,000 Equipment 6,629 4,210 2.616 (2,616) Total Capital Outlay 399,307 4,210 98,316 250,000 151,684 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 1,095,015 881,392 794,895 1,046,479 251,584 118 Water Utility Fund Water Distribution Division Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 215,921 171,090 161,000 161,959 959 Overtime 14,378 11,663 14,000 14,000 0 Special Pay 16,189 10,761 14,263 10,875 (3,388) Sub-Total 246,488 193,514 189,263 186,834 (2,429) Benefits FICA 18,152 14,499 15,162 14,296 (866) Pension 39,275 43,051 49,780 35,522 (14,258) Health and Life Insurance 28,419 22,635 26,658 26,410 (248) Worker and Unemploy Comp 8,103 6,565 7,841 5,857 (1,984) Sub-Total 93,949 86,750 99,441 82,085 (17,356) Total Wages and Benefits 340,437 280,264 288,704 268,919 (19,785) OPERATING EXPENSES Professional Services 757 452 12,590 700 (11,890) Contract Services 40,386 126,428 111,899 150,000 38,101 Local Travel 851 766 500 500 0 Communications 5,096 6,410 5,100 5,538 438 Postage 17 7 20 20 0 Utilities 2,216 2,037 2,100 2,100 0 Rentals and Leases 3,288 1,572 1,215 900 (315) Insurance Repairs and Maintenance 30,193 30,790 34,494 34,740 246 Printing and Publishing 131 2,831 300 300 0 Advertising and Promotions Other Current Charges Office Supplies 618 120 600 600 0 Operating Supplies 137,671 173,648 171,050 173,000 1,950 Books,Training,Memberships 2,071 1,761 2,100 2,100 0 Total Operating Expenses 223,295 346,822 341,968 370,498 28,530 CAPITAL OUTLAY Land Buildings Infrastructure Improvements 15,021 183,816 508,619 440,000 (68,619) Vehicles 85,000 85,000 Equipment 70,257 3,990 7,195 8,000 805 Total Capital Outlay 85,278 187,806 515,814 533,000 17,186 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 649,010 814,892 1,146,486 1,172,417 25,931 119 Sewer Utility Fund Sewer Collection Division Actual Actual Estimate Budget Increase 2010-2011 2011.2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 210,061 210,934 210,899 223,585 12,686 Overtime 7,864 7,300 6,000 6,000 0 Special Pay 17,057 19,059 18,000 6,125 (11,875) i Sub-Total 234,982 237,293 234,899 235,710 811 Benefits FICA 17,613 17,823 17,973 18,035 62 Pension 38,194 52,548 58,829 67,194 8,365 Health and Life Insurance 25,033 20,978 33,985 32,360 (1,625) Worker and Unemploy Comp 7,736 7,544 8,664 8,210 (454) Sub-Total 88,576 98,893 119,451 125,799 6,348 Total Wages and Benefits 323,558 336,186 354,350 361,509 7,159 OPERATING EXPENSES Professional Services 400 400 0 Contract Services 342,152 358,411 242,382 250,000 7,618 Local Travel 908 1,481 1,400 1,400 0 Communications 2,090 2,746 3,000 2,992 (8) Postage Utilities 54,593 60,439 71,100 71,100 0 Rentals and Leases 1,606 531 300 300 0 Insurance Repairs and Maintenance 23,549 28,170 28,737 30,956 2,219 Printing and Publishing 833 200 200 0 Advertising and Promotions Other Current Charges 5,312 0 0 Office Supplies Operating Supplies 30,671 27,837 32,900 33,100 200 Books,Training,Memberships 1,146 1,014 1,350 1,350 0 Total Operating Expenses 462,860 480,629 381,769 391,798 10,029 CAPITAL OUTLAY Land Buildings Infrastructure Improvements 1,951,278 465,359 105,257 731,000 625,743 Vehicles 20,000 20,000 Equipment 10,000 10,000 Total Capital Outlay 1,951,278 465,359 105,257 761,000 655,743 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 2,737,696 1,282,174 841,376 1,514,307 672,931 120 Sewer Utility Fund Sewer Treatment Division Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) PERSONNEL SERVCES Wages Salaries and Wages 548,501 545,696 538,045 564,398 26,353 Overtime 5,097 5,544 4,000 4,000 0 Special Pay 28,009 51,364 38,800 12,944 (25,856) Sub-Total 581,607 602,604 580,845 581,342 497 Benefits FICA 42,750 44,386 44,598 44,482 (116) Pension 100,414 137,730 145,994 165,189 19,195 Health and Life Insurance 60,546 65,653 78,021 65,822 (12,199) Worker and Unemploy Comp 14,872 13,590 17,451 15,749 (1,702) Sub-Total 218,582 261,359 286,064 291,242 5,178 Total Wages and Benefits 800,189 863,963 866,909 872,584 5,675 OPERATING EXPENSES Professional Services 4,193 3,986 67,260 5,000 (62,260) Contract Services 318,155 186,946 206,690 222,000 15,310 Local Travel 276 345 300 300 0 Communications 5,089 6,272 4,400 6,490 2,090 Postage 3,353 3,518 2,000 2,000 0 Utilities 514,180 447,182 243,000 243,000 0 Rentals and Leases 3,991 2,057 1,500 1,500 0 Insurance Repairs and Maintenance 34,794 46,293 47,941 45,978 (1,963) Printing and Publishing 1,158 694 500 1,450 950 Advertising and Promotions Other Current Charges 22,400 19,350 18,400 18,400 0 Office Supplies 1,379 1,228 1,100 1,200 100 Operating Supplies 104,034 92,012 116,100 116,000 (100) Books,Training,Memberships 5,722 4,359 6,050 6,100 50 Total Operating Expenses 1,018,724 814,242 715,241 669,418 (45,823) CAPITAL OUTLAY Land Buildings Infrastructure Improvements 2,906,705 5,355,962 282,786 1,150,000 867,214 Vehicles 136,158 (136,158) Equipment 14,826 9,000 3,000 (6,000) Total Capital Outlay 2,921,531 5,355,962 427,944 1,153,000 725,056 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 4,740,444 7,034,167 2,010,094 2,695,002 684,908 121 g r, !s) 122 Pension Funds Combined Summary of Revenues and Expenses Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Revenues: General Pension 730,313 3,004,666 2,196,011 2,190,980 (5,031) Police Pension 641,120 1,547,361 1,254,327 1,329,681 75,354 Total Revenues 1,371,433 4,552,027 3,450,338 3,520,661 70,323 Expenses: General Pension 699,650 759,309 950,717 852,817 (97,900) Police Pension 595,672 669,072 736,748 751,617 14,869 Total Expenses 1,295,322 1,428,381 1,687,465 1,604,434 (83,031) Resource Allocation: Personnel Services 0 0 0 0 0 Operating Expenses 1,295,322 1,428,381 1,687,465 1,604,434 (83,031) Capital Outlay 0 0 0 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Total Resource Allocation: 1,295,322 1,428,381 1,687,465 1,604,434 (83,031) Summary of Authorized Positions 2012-2013 2013-2014 Pension * Plan Administrator-Duties currently under Finance Department 123 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, 2012 for the General Pension fund were $12,693,827. This represents an increase of$2,245,357 over 2011. • Total Net Assets as of September 30, 2012 for the Police Pension fund were $6,934,693. This represents an increase of$878,288 over 2011. • The City contributions to the General Pension Fund are projected to decrease $93,412 in FY 2014 to$950,980. • The City contributions to the Police Pension Fund are projected to increase $64,766 in FY 2014 to $582,700. • The City closed the General Plan as of September 2008 and established a defined contribution plan for new employees with a match of up to 6%of pay. 124 General Employee Pension Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013.2014 (Decrease) Cash Forward 10,556,632 10,652,015 12,813,704 14,058,998 1,245,294 Revenues Earnings on Investments (180,860) 1,819,825 930,000 1,000,000 70,000 Employer Contributions 722,769 998,516 1,044,392 950,980 (93,412) Employee Contributions 188,404 186,325 190,000 240,000 50,000 Other 31,619 (31,619) Total Revenues 730,313 3,004,666 2,196,011 2,190,980 (5,031) Other Financing Sources 64,720 Total Resources 11,351,665 13,656,681 15,009,715 16,249,978 1,240,263 Expenditures Benefits Paid Retirement Benefits 583,857 655,424 732,800 739,850 7,050 Contribution Refunds 5,661 7,273 100,000 5,000 (95,000) Subtotal 589,518 662,697 832,800 744,850 (87,950) Operating Expenses Professional Services 98,033 81,860 101,000 91,000 (10,000) Contract Services 0 Insurance 2,942 3,254 2,782 3,376 594 Printing 35 46 50 50 0 Office Supplies 0 Books,Training 1,369 1,467 5,000 5,000 0 Internal Service Charges 7,753 9,985 9,085 8,541 (544) Subtotal 110,132 96,612 117,917 107,967 (9,950) DIVISION TOTALS 699,650 759,309 950,717 852,817 (97,900) Other Financing Uses 83,668 Ending Cash 10,652,015 12,813,704 14,058,998 15,397,161 1,338,163 Total Expenses and Cash 11,351,665 13,656,681 15,009,715 16,249,978 1,240,263 Resource Allocation Personnel Services Operating Expenses 699,650 759.309 950.717 852,817 (97,900) Capital Outlay Debt Service Transfers Total Resources 699,650 759,309 950,717 852,817 (97,900) I 125 Police Employee Pension Fund Combined Summary of Revenues and Expenditures Actual Actual Estimate Budget Increase 2010-2011 2011-2012 2012-2013 2013-2014 (Decrease) Cash Forward 6,094,725 6,163,596 7,106,051 7,623,630 517,579 Revenues Insurance Premium Tax Sec 185 86,391 88,795 88,806 88,806 0 Earnings on Investments 74,586 842,796 545,000 560,000 15,000 Employer Contributions 400,641 540,103 517,934 582,700 64,766 Employee Contributions 79,200 75,667 76,000 98,175 22,175 Other 302 26,587 0 (26,587) Total Revenues 641,120 1,547,361 1,254,327 1,329,681 75,354 Other Financing Sources 23,423 64,166 Total Resources 6,759,268 7,775,123 8,360,378 8,953,311 592,933 Expenditures Benefits Paid Retirement Benefits 512,386 599,459 657,500 672,000 14,500 Contribution Refunds 6,853 5,478 6,000 6,000 0 Subtotal 519,239 604,937 663,500 678,000 14,500 Operating Expenses Professional Services 69,119 54,877 61,000 61,000 0 Contractual Services 0 Insurance 2,942 3,254 2,782 3,376 594 Printing 12 15 20 20 0 Office Supplies 0 Internal Service Charges 4,135 5,132 5,000 4,221 (779) Books,Training 225 857 4,446 5,000 554 Subtotal 76,433 64,135 73,248 73,617 369 Transfers DIVISION TOTALS 595,672 669,072 736,748 751,617 14,869 Other Financing Uses Ending Cash 6,163,596 7,106,051 7,623,630 8,201,694 578,064 Total Expenses and Cash 6,759,268 7,775,123 8,360,378 8,953,311 592,933 ' Resource Allocation Personnel Services Operating Expenses 595,672 669,072 736,748 751,617 14,869 Capital Outlay Debt Service Transfers Total Resources 595,672 669,072 736,748 751,617 14,869 126 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. 127 tray UI rtudIILI vGdL,iI Schedule of Interfund Transfers Operating Budget Fiscal Year 2014 Transfer Transfer In Out General Fund From Water Utility 205,534 From Sewer Utility 424,326 From Sanitation Fund 275,935 From Gas Tax Fund 155,225 From Police Forfeiture Fund 7,500 Police Forfeiture Fund To General Fund 7,500 Local Option Gas Tax Fund To General Fund 155,225 Convention Development Tax Fund To Capital Project Fund 125,500 Half Cent Sales Tax Fund To Capital Project Fund 150,000 To Storm Water Utility Fund 285,000 Capital Project Fund Convention Development Tax Fund 125,500 Half Cent Sales Tax Fund 150,000 Water Utility Fund To General Fund 205,534 Sewer Utility Fund To General Fund 424,326 Sanitation Fund To General Fund 275,935 Storm Water Utility From Half Cent Sales Tax Fund 285,000 Total Transfers 1,629,020 1,629,020 Sanitation (----Water Utility j 4115 Police Sewer Utility General Fund Forfeitures CCapital Storm Water Project Fund ,�� Convention Half Cent Dev.Taxes Sales Tax 128 City of Atlantic Beach Schedule of Available Cash Balances Major Funds FY-2014 FY-2014 Utility Rate Reserve for Utility Total Remaining Projected 25%Operating Stabilization Customer In Trust or Renewal and Debt Service Restricted Available Ending Balance Reserve Fund Deposits Designated Replacement Reserve Cash Cash General Fund 5,543,794 2,685,355 2,685,355 2,858,439 Convention Development Tax 30,601 0 30,601 Gas Tax 39,644 0 39,644 1/2 Cent Sales Tax 3,987 0 3,987 Building Department 126,818 66,838 66,838 59,980 Public Utilities 4,272,832 973,359 400,000 531,973 500,000 1,300,067 3,705,399 567,433 Storm Water Utility 1,066,077 173,117 211,334 384,451 681,626 Sanitation 700,396 441,984 441,984 258,412 Debt Service 0 0 0 0 Miscellaneous funds 2,918,122 114,433 114,433 2,803,689 Pension Trust Funds 23,598,855 23,598,855 23,598,855 0 Totals 38,301,127 4,340,653 400,000 531,973 23,713,288 500,000 1,511,401 30,997,316 7,303,812 N VD City of Atlantic Beach,Florida Schedule of Capital Outlay Fiscal Year 2013/2014 Land, Equipment, Buildings& Computers& Infrastructure Software Vehicles Total City Administration Information Technology Lap Top and Tablets $15,500 $15,500 Replacement Redline Radios for WP3 15,000 15,000 Network Upgrades 8,000 8,000 Video capabilities installed in North Conference Room 3,000 3,000 Replace Mail Server 25,000 25,000 One Solution Community Services Application 140,725 140,725 Total City Administration 0 207,225 0 207,225 General Government Non Departmental Sound System Upgrades 15,500 15,500 Total General Government 0 15,500 0 15,500 Public Safety Police Patrol Equip off-site office 13,750 13,750 Patrol Vehicle 35,000 35,000 Compter Equipment 13,500 13,500 Florida Contraband Forfeiture Gun Range Trailer 4,263 4,263 Training Equipment 10.000 10,000 Animal Control Kennel Improvements 40,000 40,000 Life Guards Enclose the underside of the Life Guard Station 6,000 6,000 Replace Large Truck 30,000 30,000 Total Public Safety 46,000 41,513 65,000 152,513 Public Works Administration Replacement Truck for Inspector 22,000 22,000 Streets Division East Coast Drive Improvements 79,000 79,000 Fountain 7,500 7,500 Welcome Signs 11,000 11,000 Robert Street Ditch Improvements 50,000 50,000 Replacement(2)Trucks 45,000 45,000 Fleet Maintenance Battery Tester 6,000 6,000 Local Option Gas Tax Sidewalk&Curb Replacements 25,000 25,000 Half Cent Dsales Tax Capital Improvements Design and construct sidwalk on Sturdivant 130,000 130,000 Seminole Streetscape project 250,000 250,000 130 Land, Equipment, Buildings& Computers& Infrastructure Software Vehicles Total Community Development Block Grant Sidewalks 64,414 64,414 Sanitation Replace 30 Yard Roll-off Container 4,900 4,900 Stormwater Salt Air Drainage Upgrades 250,000 250,000 Seminole Road-South End Drainage Improvements 240,000 240,000 East Coast Drive Drainage Improvements 317,686 317,686 Hydro Seeder 17,000 17,000 Total Public Works 1,424,600 27,900 67,000 1,519,500 Parks and Recreation Park Improvements and Maintenance Russel Park Tennis Courts 100,000 100,000 Bull Park Gazebo 40,000 40,000 • Rose Park Playground 40,000 40,000 Community Development Block Grant Donner Park Ballfield Improvements 75,000 75,000 Capital Improvement Fund Ped Paths 150,000 150,000 Marsh Overlook and Kayak Launch 300,000 300,000 Marsh Preserve Path Phase I 35,000 35,000 Total Parks and Recreation 740,000 0 0 740,000 Public Utility Fund Water System Water Plant#2 Reab of Elevated Tank 125,000 125,000 Water Plant#2 Rehab of Ground Storage Tank 100,000 '� 100,000 Replace AC main on Sea Oats and Park Terrace to 17th 390,000✓ 390,000 Valve Replacement(Est 10)Seminole,A1A and Mayport Road 50,000 50,000 Replacement(4)Trucks 110,000 110,000 Utility Locate Device 5,000 5,000 Computer Equipment 3,000 3,000 Sewer Utility Repair and Fiberglass manholes on Saturiba Drive 86,000 86,000 Sewer Rehab on Saturiba Drive and Sea Oats Drive to 19th 190,000✓ 190,000 Donner Subdivision Sewer Upgrade i 155,000✓ 155,000 Effluent Outfall Replacement 300,000✓ 300,000 Reuse System 1,100,0001‘/ 1,100,000 Effluent Pump Replacement 50,000 50,000 Replace Sewer Camera 10,000 10,000 Replace Truck 20,000 20,000 Replace PH Meter 3,000 3,000 Total Public Utility 2,546,000 21,000 130,000 2,697,000 Grand Total $4,756,600 $313,138 $262,000 $5,331,738 131 Reset Form Print Form CERTIFICATION OF FINAL TAXABLE VALUE DR-422 R.5/13 ,A4 Rule 12D-16.002 DEPARTMENT Florida Administrative Code OF REVENUE Effective5/13 Provisional Year: 2013 County: Duval Is VAB still In session? ❑✓ Yes No Principal Authority: Check type: School District LI County ❑✓ Municipality ATLANTIC BEACH Independent Special District Water Management District Taxing Authority: Check type : ❑✓ Principal Authority MSTU Atlantic Beach Dependent Special District El Water Management District Basin SECTION I : COMPLETED BY PROPERTY APPRAISER 1. Current year gross taxable value from Line 4,Form DR-420 $ 1,206,595,653 (1) 2. Final current year gross taxable value from Form DR-403 Series $ 1,204,471,427 (2) 3. Percentage of change in taxable value(Line 2 divided by Line 1,minus 1,multiplied by 100) -.18 % (3) 5:00 P.M., 10/03/2013 The taxing authority must complete this form and return it to the property appraiser by time date Property Appraiser Certification I certify the taxable values above are correct to the best of my knowledge. SIGN Signature of Property Appraiser: Date: HERE James N.Overton 09/30/2013 arrtintailemann 01 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. If this portion of the form is not completed in full your taxing authority will be denied TRIM certification and possibly lose its millage levy privilege for the tax year.If any line is Inapplicable,enter N/A or-0-. Non-Voted Operating Millage Rate(from resolution or ordinance) 4a. County or municipal principal taxing authority 3.3285 per$1,000 (4a) 4b. Dependent special district .0000 per$1,000 (4b) 4c. Municipal service taxing unit(MSTU) .0000 per$1,000 (4c) 4d. Independent Special District .0000 per$1,000 (4d) 4e. School district Required Local Effort .0000 per$1,000 (4e) Capital Outlay .0000 per$1,000 Discretionary Operating .0000 per$1,000 Discretionary Capital Improvement .0000 per$1,000 .0000 Additional Voted Millage .0000 per$1,000 4f. Water management district District Levy .0000 per$1,000 (4f) Basin .0000 per$1,000 Are you going to adjust adopted millage? If No,STOP HERE,Sign and Submit. �Li YES ❑✓ NO Continued on page 2 132 Taxing Authority: DR-422 R.5/13 Atlantic Beach 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 (Line 1 multiplied by Line 4a,4e,or 4f as applicable,divided by 1,000) $ 4,016,154 (5) • 6 Adjusted millage rate(Only if Line 3 is greater than plus or minus 1%) per$1000 (6) (Line S divided by Line 2 multiplied by 1,000) 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) Adjusted Millage rate(Only if Line 3 is greater than plus or minus 3%) 8' per$1000 (8) (Line 7 divided by Line 2,multiplied by 1,000) I certify the millages and rates are correct to the best of my knowledge.The millages Taxing Authority Certification comply with the provisions of s.200.065 and the provisions of either s.200.071 or s. $ 200.081,F.S. / Signature of Chief Administr tive Officer: Date: G 09/30/2013 N Title: Contact Name and Contact Title: City Manager Nelson Van Liere,Finance Director E Mailing Address: Physical Address: R 800 Seminole Road 800 Seminole Road,Florida,32233 E City,State,Zip: Phone Number: Fax Number: Atlantic Beach,Florida,32233 904-247-5807 904-247-5819 INSTRUCTIONS SECTION I: Property Appraiser 1. Initiate a separate DR-422 form for each DR-420,Certification of Taxable Value,and DR-420S,Certification 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 P. O.Box 3000 Tallahassee,Florida 32315-3000 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.) Adjusted millage rate must comply with statutes. 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 TRIM forms for taxing authorities are available on our website at http://dor.myflorida.com/dor/property/trim/trimmax.html 133 City of Atlantic Beach Element-Object Classifications 12-00 Salaries and Wages Full-time, part-time and elected official's base salary and/or wages. 14-00 Overtime Payment in addition to regular salaries and wages for services performed in excess of the regular work hour requirement. This classification code includes overtime hours paid at straight-time, as well as time-and-a-half. Comp time payout at fiscal-year-end or upon service termination is considered payment of overtime. 15-00 Special Pay Additional pays, such as longevity pay, car allowance, phone allowance, education incentive, clothing allowance, out-of-position pay, personal leave cash-ins and payouts, etc. 21-00 FICA Taxes Social Security matching/Medicare matching by the City. 22-01 City Contribution to 401 Amounts contributed by City to City Manager's retirement fund in lieu of defined benefit retirement plan. 22-02 City Contribution to 457 Amounts contributed by City to employees' 457 plan in lieu of defined benefit retirement plan, per individual employment contract. 22-03 City Contribution—Benefit Group—General Amounts contributed by City to defined benefit retirement plan for general employees. 22-04 City Contribution—Benefit Group—Police Amounts contributed by City to defined benefit retirement plan for sworn police officers. 23-01 Health Insurance Health insurance premiums and benefits paid for employees and others by contract. 134 City of Atlantic Beach Element-Object Classifications 23-02 Life Insurance Life insurance premiums and benefits paid for employees. 24-00 Workers' Compensation Premiums and benefits paid for Workers' Compensation insurance. 25-00 Unemployment Compensation Direct bill,reimbursable amounts charged by the State for unemployment compensation. 31-00 Professional Services Legal, medical (including employee physicals, drug screenings, hepatitis/flu shots, and medical laboratory tests), engineering, architectural, and the City Attorney's 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 Vehicle tags/titles/registration(see 64-01) to a capital project) Customized printing(embroidering, decals, signs,plaques,etc.) 135 City of Atlantic Beach Element-Object Classifications 34-00 Other Contractual Services (cont.) Infrastructure repairs also included in this classification are, for example: Point repairs to lines Electrical troubleshooting Pump and motor repairs Tower or lift station repairs Chlorinator replacement parts Irrigation system repairs Fence repairs 34-0X Specific Contracts Contract expenses for fire services provided by the City of Jacksonville, sanitation services provided by Advanced Disposal Services, fleet and equipment maintenance services provided by First Vehicle Services, Town Center maintenance, Mayport Flyover maintenance, etc. 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. 136 City of Atlantic Beach Element-Object Classifications 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. 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. 137 City of Atlantic Beach Element-Object Classifications 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. 48-00 Promotional Activities 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. 138 City of Atlantic Beach Element-Object Classifications 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. 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 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 Non-cash charge that represents the systematic allocation of the capital asset's historical cost 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. 139 City of Atlantic Beach Element-Object Classifications 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 All grants, subsidies, and contributions to individuals, such as improvements to privately owned homes through CDBG grant funding. 91-00 Interfund Transfers Transfer between funds that do not represent operating expenditures. 140 City of Atlantic Beach Element-Object Classifications Capital Assets 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, taxes, design, architectural, construction and construction engineering, and administration costs. 61-00 Land Land acquisition cost. 61-02 Easements Costs associated with acquiring utility easements/right-of-ways. 62-00 Buildings Office buildings, garages, park 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 renewals and replacement titles should be charged to 34-00 Other Contractual Services. If the registration or title charge is for a new vehicle and the expense is incurred in a fiscal year other than the year of vehicle acquisition, the charge would be coded to 34-00. 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. 141 .-S 'Jr ir) 64 ff S�1 h 142 City of Atlantic Beach Long-Term Financial Plan \ss\\ A95119 Fiscal Year 2013-2014 143 City of Atlantic Beach Long Term Financial Plan Projection Summary General Fund Actual Actual Estimate Budget Proj. Proj. Proj. Proj. Proj. Proj. Proj. Proj. Pro). FY-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 FY-22 FY-23 Cash Balance Forward 3,981,530 5,234,895 5,999,741 6,116,071 5,543,794 4,852,797 4,224,651 3,729,348 3,521,012 3,366,700 3,226,556 3,224,419 3,359,57 Revenues Taxes 5.189,257 5,085,545 5,043,846 4,988,254 5,137,774 5,291,776 5,450,395 5,613,769 5.782,040 5,955,355 6,133,866 6,317,729 6,507,10 Licenses and Permits 955,141 858,635 860,750 865,270 891,128 917,760 945,189 973,438 1,002.533 1,032,499 1,063,361 1,095,147 1,127,88 Intergovernmental Revenues 1528.451 1,492,847 1.515,765 1,599,140 1,647,077 1,696,452 1.747,308 1,799,889 1,853.642 1.909.214 1,966.453 2,025,409 2,086,13 Charges for Services 2,136,238 2,264,601 2,170,122 2,203,863 2,269,202 2,336,492 2,405,791 2,477,160 2,550,661 2,626,357 2,704,314 2,784,600 2,867,28 Fines and Forfeitures 77,891 78,843 80,700 80,870 83,296 85,795 88,369 91,020 93,750 96,563 99,460 102,444 105,51 Miscellaneous Revenues 211.777 292,779 470,963 124,700 108,398 98,588 89,736 82,891 80,367 78,668 85,419 86.069 86,73 Interfund Transfers 1,381,007 824,048 975,454 1,068.520 1,056,157 1,084,707 1,112,180 1,140,394 1,169.371 1,199,130 1,229,694 1,281,085 1.278,78 Total Revenues 11,477,762 10,897,298 11,117,600 10,930,617 11,193,032 11,511,570 11,838,967 12,178,362 12,532,365 12,897,786 13,282,568 13,672,482 14,059,44 Other Financing Sources 298,180 Total Resources 15,459,292 18,430,373 17,117,341 17,046,688 16,736,828 18,364,367 16,063,619 15,907,710 16,053,376 16,264,487 16,509,124 16,896,901 17,419,02 Expenditures by Department Governing Body 41,205 41,279 41,764 42,933 43,178 43,434 43,698 43,970 44,250 44,539 44,837 45.143 45,4! City Administration 2,450,845 2,428,057 2,365,174 2,616,648 2,976,427 2,930,748 3,078,664 2,854,298 2,933,853 3.089,357 3,074,832 3,163,357 3,170,77 Planning and Zoning 172,060 153,509 157.877 166,829 182,793 187,493 190.508 196,101 199,133 203,769 208,269 212,135 213,3t Public Safety 4,497,215 4,809,080 4,961,834 5,103,162 5,256,353 5,433.984 5.552,324 5,747,350 5,853,772 6,009,310 6,088,158 6,236,814 6,496,7C Public Works-Streets 1,454,687 1.490,071 1,558,991 1,794,214 1,751,529 1,830,659 1,773,256 1,825,914 1,870,523 1,858,457 1,968,574 1,974,452 1.989,21 Parks and Recreation 1,055,270 1,081,266 1,115,335 1,335,144 1,219,668 1,256,632 1,227,823 1,238,495 1,291,297 1,325,001 1,378,742 1,370,689 1,393,4C General Government 522,033 427,370 800,295 443,964 454,081 456,765 467,997 480,570 493,846 507.497 521,291 534,733 545,80 Total Expenditures 10,193,315 10,430,632 11,001,270 11,502,894 11,884,029 12,139,715 12,334,271 12,386,698 12,686,676 13,037.931 13,284,704 13,537,323 13,854,71 Revenues Less Expenditures 1,284,447 466,666 116,330 -572,277 -690,997 -628,145 ✓195,303 -208,336 -154,312 -140,144 -2,136 135,159 204,7C Other Financing Uses 31,082 Total Cash Reserves 5,234,895 5,999,741 6,116,071 5,543,794 4,852,797 4,224,651 3,729,348 3,521,012 3,366,700 3,226,556 3,224,419 3,359,578 3,564,21 Restricted Cash 2,743,926 2,850,086 2.898,195 2,685,355 2,774,976 2,853,416 2,917,220 2,987,326 3,072,728 3.141.679 3,224,055 3,291,815 3.371,74 Unrestricted Cash 2,490,969 3,149,655 3,217,876 2,858,439 2,077,820 1,371,235 812,128 533,686 293,972 84.877 385 67,763 19254 Total Exp.&Cash Reserves 15,459,292 16,430,373 17,117,341 17,046,688 16,736,826 16.364,367 16,063,619 15,907.710 16,053,376 16,264,487 16,509,124 16,896,901 17,419,0: Resource Allocation Personnel Services 6,694,613 7,043,936 7,062,657 7,158,118 7,484,420 7.715,396 7,851,424 8,032,759 8,241,280 8,410,298 8,600,667 8,757,737 8,945,21 Operating 3,081,092 3,156,407 3,330,123 3,583,301 3,615,485 3,698,270 3,817,458 3.916,545 4,049,631 4,156,419 4,295,551 4.409,522 4,541,74 Capital Outlay 285,610 220,355 577,490 761,475 784,125 726,050 665,389 437,394 395,765 471,214 388,486 370,064 367,71 Transfers Out 132,000 9,934 31,000 0 0 0 0 0 0 0 0 0 Total Expenditures 10,193,315 10,430,632 11,001,270 11,502,894 11,884,029 12,139,715 12,334,271 12,386.698 12,686,676 13,037,931 13,284,704 13,537,323 13,854,7: t City of Atlantic Beach Total Revenues and Expenditures General Fund 2 16 14 i 12 - 10 g 0 6 4 gi 2 0 ,n) 4o �o 09 10 10 �O �O �O 10 �O �o �O O Personnel Services Nom Operating mil Capital =Transfers -4-Revenues 145 CITY OF ATLANTIC BEACH Long Term Financial Plan Financial Projection Summary Gas Tax Fund Actual Actual Estimate Budget Pro] Proj Proj Proj Proj Proj Proj Proj Proj FY-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 FY-22 FY-23 Cash Balance Forward 76,633 75,012 65,985 16,860 39,644 62,550 85,310 107,853 130,104 151,982 173,401 194,270 214,41 Revenues Local Option Gas Taxes 452,798 414,225 414,420 420,959 429,378 437,966 446,725 455,660 464,773 474,068 483,550 493,221 503,01 Interest Earnings 1,238 5,896 1,000 50 595 938 1,280 1,618 1,952 2,280 2,601 2,914 3,2' Other Revenues Total Revenue 454,036 420,121 415,420 421,009 429,973 438,904 448,005 457,277 466,724 476,348 486,151 496,135 506,31 Expenses Operating 235,012 330,766 315,000 218,000 224,540 231,276 238,214 245,361 252,722 260,303 268,113 276,156 284,4 Capital 4,741 3,555 10,000 25,000 25,750 26,523 27,318 28,138 28,982 29,851 30,747 31,669 32,6' Transfers 211,500 104,000 139,545 155,225 156,777 158,345 159,928 161,528 163,143 164,774 166,422 168,086 169,71 Total Expenses 451,253 438,321 464,545 398,225 407,067 416,144 425,461 435,026 444847 454,929 465,282 475,912 486,8: Net Change in Cash Balance 2,783 -18,200 -49,125 22,784 22,906 22,760 22,544 22,251 21,878 21,419 20,869 20,223 19,4: Net Change in Working Capital 4,404 -9,173 Ending Cash Balance 75,012 65,985 16,860 39,644 62,550 85,310 107,853 130,104 151,982 173,401 194,270 214,493 233,91 Restricted 75,012 65,985 16,860 39,644 62,550 85,310 107,853 130,104 151,982 173,401 194,270 214,493 233,91 Designated Unrestricted 0 0 0 0 0 0 0 0 0 0 0 0 --S P, 1T City of Atlantic Beach Total Revenues and Expenditures Gas Tax Fund , 600 -- - — — 0 r 500 - - 400 300 200 100 0 - N N ►�� N N pCO N �`b �°' do (1, ti ti� =Operating =Capital i iTransfers +Revenues 147 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-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 FY-22 FY-23 Cash Balance Forward 607,681 661,643 650,337 684,233 700,396 725,705 759,765 603,409 654,526 717,021 791,905 880,255 983.220 Revenues Charges For Services 1,731,925 1,732,590 1,740.000 1,740,000 1,827,000 1,918,350 2,014,268 2,114,981 2,220,730 2,331,766 2,448,355 2,570,772 2,699,311 Commercial Franchise Fees 27,437 33,181 52,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 Construction Debris/Misc 0 0 0 0 0 0 0 0 0 0 0 0 0 Grant Proceeds/Fema Interest Earnings 15,854 24.908 6,000 9,000 10,506 10,886 11,396 9,051 9,818 10,755 11,879 13,204 14,748 Total Revenue 1,775,216 1,790,679 1,798,000 1,789,000 1,877,506 1,989,236 2,065,664 2,164,032 2,270,548 2,382,522 2,500,233 2,623,976 2,754,059 Expenses Personnel Services 19,371 19,762 18,377 24,269 25,019 26,039 27,100 28,205 29,354 30,551 31,797 33,094 34,444 Operating 1,442,226 1,512,553 1,473,329 1,467,733 1,537,765 1,611,198 1,688,199 1,768,943 1,853,615 1,942,406 2,035,521 2,133,171 2,235,580 Capital 4,494 4,500 4,500 4,900 5,200 5,200 205,200 5,200 5,200 5,200 5,200 5,200 5,200 Debt 0 0 0 0 0 0 0 0 0 0 0 0 0 Transfers 252,519 260.095 267.898 275,935 284,213 292,739 301,521 310.567 319,884 329.481 339.365 349.546 360,032 Total Expenses 1.718,610 1,796,910 1,764,104 1,772,837 1.852.197 1,935,176 2,222,020 2,112,915 2,208,053 2,307,638 2,411,883 2,521,011 2,635,257 Net Change In Cash Balance 56,606 -6,231 33,896 16,163 25,309 34,060 -156,356 51,117 62,495 74,884 88,350 102,985 118,803 Net Change in Working Capital -2,644 -5,075 Ending Cash Balance 661,643 650,337 684,233 700,396 725,705 759,765 603,409 654,528 717,021 791,905 880,255 983,220 1,102,023 Restricted 428,529 448,103 439,901 441,984 461,749 482,494 504,205 526,929 550,713 575,610 601,671 628,953 657,514 Unrestricted 233,114 202,235 244,332 258,412 263,956 277,271 99,204 127,598 166,308 216,295 278,584 354,267 444,508 Detail Restricted Operating Reserve(25%) 428,529 448,103 439,901 441.984 461,749 482,494 504,205 526,929 550,713 575,610 601,671 628,953 657,514 428,529 448,103 439,901 441,984 461,749 482,494 504,205 526,929 550,713 575,610 601,671 828,953 657,514 -P 00 City of Atlantic Beach Total Revenues and Expenses Sanitation Fund H 3,000 2,500 2,000 1,500 1,000 500 - 0 OO 0O 0O �O 05 1O 0O 0O �O 0O 0O 01O ®Personnel Services Operating imiCapital i iTransfers Revenues 149 CITY OF ATLANTIC BEACH Long Term Financial Plan Financial Projection Summary Storm Water Utility Actual Actual Estimated Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj FY-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 FY-22 FY-23 Cash Balance Forward 2,438,727 1,193,225 1,376,659 1,639,565 1,066,077 733,697 776,613 669,779 579,660 459,041 511,015 607,404 797,535 Revenues Charges for Services Storm Water Fees 509,447 683,430 855,000 855,000 872,100 889,542 907,333 925,479 943,989 962,869 982,126 1,001,769 1,021,804 Total Charges for Services 509,447 683,430 855,000 855,000 872,100 889,542 907,333 925,479 943,989 962,869 982,126 1,001,769 1,021,804 Grant Proceeds Interest Earnings 33,439 45,047 15,000 15,000 15,991 11,005 11,649 10,047 8,695 6,886 7,665 9,111 11,963 Transfer In-Gas Tax 143,000 33,000 Transfer In-1/2 Cent Tax 230,000 252,000 285,000 235,000 260,000 260,000 285,000 285,000 285,000 285,000 285,000 285,000 Transfer In-General Fund Other Revenues Total Revenue 685,886 991,477 1,122,000 1,155,000 1,123,091 1,160,547 1,178,982 1,220,526 1,237,684 1,254,754 1,274,791 1,295,880 1,318,767 Expenses Personnel Services 247,070 217,769 201,003 210,676 228,399 235,801 243,452 251,362 259,539 267,993 276,735 285,774 295,120 Operating 400,179 378,823 405,003 481,792 496,246 511,133 526,467 542,261 558,529 575,285 592,543 610,320 628,629 Capital 476,034 0 42,314 824,686 520,000 160,000 305,000 307,000 330,000 150,000 100,000 0 400,000 Debt 224,865 211,059 210,774 211,334 210,826 210,697 210,897 210,022 210,235 209,502 209,124 209,656 209,760 Transfers Total Expenses 1 348 148 807 651 859 094 1 728 488 1 5 471 1 117 631 1 85 816 1 310 645 1 358 303 1,202 780 1,178 402 1,105,749 1,533,510 Net Change in Cash Balance -662,262 183,826 262,906 -573,488 -332,380 42,916 -106,834 -90,119 -120,619 51,974 96,389 190,131 -214,742 Net Change in Working Capita 583,240 392 Ending Cash Balance 1,193,225 1,376,659 1,639,565 1,066,077 733,697 776,613 669,779 579,660 459,041 511,015 607,404 797,535 582,792 Restricted 386,677 360,207 362,276 384,451 391,987 397,431 403,377 408,428 414,752 420,322 426,444 433,679 440,697 Designated Unrestricted 806,548 1,016,452 1,277,290 681,626 341,710 379,183 266,402 171,232 44,289 90,693 180,960 363,855 142,095 0 City of Atlantic Beach Total Revenues and Expenditures Storm Water Utility 2 to 0 1 • 0 m•Personnel Services Operating =Debt ImCapital I iTransfers -4—Revenues 151 CITY OF ATLANTIC BEACH Long Term Financial Plan Financial Projection Summary 1/2 Cent Discretionary Sales Tax Fund Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj Proj FY-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 FY-22 FY-23 Cash Balance Forward 348,168 167,095 83,835 208,117 3,987 398,840 812,309 1,192,268 1,553,839 1,968,223 2,451,487 2,974,978 3,442,0' Revenues Tax Proceeds 635,446 648,258 660,000 693,170 707,033 721,174 735,598 750,310 765,316 780,622 796,234 812,159 828,41 Interest 5,532 3,258 1,700 1,700 20 1,994 4,062 5,961 7,769 9,841 12,257 14,875 17,2' Grant Proceeds/Other Misc. Total Revenue 640,978 651,516 661,700 694,870 707,053 723,168 739,659 756,271 773,085 790,463 808,492 827,034 845,6' Expenses Operating Expenses 82,000 Capital-Marsh Master Plan 19,500 6,818 Capital-Other 55,600 380,000 Capital Parks 225,000 50,000 60,000 50,000 75,000 Transfer to Capital Projects Fund 798,000 500,000 150,000 77,200 49,700 49,700 49,700 23,700 22,200 Transfer to Stormwater Utility 230,000 252,000 285,000 235,000 260,000 260,000 285,000 285,000 285,000 285,000 285,000 285,01 Transfer to Debt Service Total Expenses 817,500 730,000 539,418 897 000 312 00 309,700 359 700 394 700 358,700 307,200 285,000 360,000 285,01 Net Change in Cash Balance -176,522 -78,484 122,282 -202,130 394,853 413,468 379,959 361,571 414,385 483,263 523,492 467,034 560,6' Net Change in Working Capital -4,551 -4,776 Ending Cash Balance 167,095 83,835 206,117 3,987 398,840 812,309 1,192,268 1,553,839 1,968,223 2,451,487 2,974,978 3,442,012 4,002,6: Restricted 0 0 0 0 0 0 0 0 0 0 0 0 Designated Unrestricted 167,095 83,835 206,117 3,987 398,840 812,309 1,192,268 1,553,839 1,968,223 2,451,487 2,974,978 3,442,012 4,002,6: t.". -r1 City of Atlantic Beach Total Revenues and Expenditures Half Cent Sales Tax 1 ,000 900 800 700 600 500 400 300 200 100 0 -- �� eszt\tb �` h t\c° �1 �� � O > �. ,O Ot\• �Ot\ O O O � � Ot\ O�' O�'�O�'�O�' ETransfers imOperating =Capital -s-Revenues I 153 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-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 FY-22 FY-2 Cash Balance Forward 4,454,683 5,597,240 6,410,384 6,018,844 4,272,832 4,361,228 4,318,178 4,558,285 5,052,007 5,423,339 5,244,155 5,745,730 5,70 Revenues Charges For Services 8,115,508 7,871,818 7,698,063 7,697.886 7,938,823 8,186,987 8,418,036 8,655,323 8,899,017 9,149,290 9,406,321 9,670,292 9,94 Assessments/Impact Fees 125,228 103,434 60,000 20,000 112,800 111,672 110,555 109,450 108,355 107.272 106,199 105,137 10 Other Revenues 5.216,373 5.754.722 602,887 893.317 423,480 404,588 398,850 394,643 394,838 396,349 393,144 391,232 39 Total Revenue 13,457,109 13,729,974 8,380,950 8,611,203 8,475,103 8,703,247 8,927,441 9,159,415 9,402,210 9,652,911 9,905,664 10,166,661 10,43 Expenses Personnel Services 1,774,640 1,810,046 1,843,143 1,848,922 1,854,923 1,913,729 1,974,456 2,037.171 2,101,942 2,168,838 2,237,934 2,309,303 2,38 Operating 3,220,244 3,197,134 2,967,074 3,014,654 3,089,901 3.189,553 3,292,563 3,399,055 3,509,153 3,622,994 3,740,716 3,862,462 3,98 Capital 5.357,394 6,013,337 1,147,331 2,697,000 679,500 865,000 620,000 420,000 590,000 1,196,500 565,000 1,155,000 1,83 Debt 1,444,664 1,588,318 2,165,062 2,166,779 2,147,216 2,146,392 2,147,585 2,141,168 2,143,439 2,138,887 2.136,533 2,136,492 2,13 Transfers 1,128,488 491,953 629,860 629,860 615,167 633.623 650,730 668.299 686,344 704,875 723,907 743.452 74 Total Expenses 12,925,430 13,100,788 8,752,470 10,357,215 8,388,707 8,748,297 8,685,334 8,685,693 9,030,878 9,832.095 9,404,089 10,206,709 11,08 Net Change in Cash Balance 531,679 629,186 -391,520 -1,748,012 88,396 -45,049 242,107 493,722 371,332 -179,184 501,575 -40,048 -65 Net Change Working Capital 610,878 183,938 0 0 0 0 0 0 0 0 0 0 Ending Cash Balance 5,597,240 6,410,364 6,018,844 4,272,832 4,361,228 4,316,178 4,558,285 5,052,007 5,423,339 5,244,155 5,745,730 5,705,881 5,05 Restricted 3,420,246 3,360,543 3,691,825 3,705,399 3,711,096 3,754,830 3,800,757 3,843.601 3,893,192 3,940,278 3,990,328 4,043.469 4,09 Designated 0 0 0 0 0 0 0 0 0 0 0 0 Unrestricted 2,176,994 3,049,821 2,327,019 567,433 650,131 561,348 757,528 1,208,406 1,530,147 1,303,877 1,755,402 1,662,213 98 Detail Restricted 11 12 13 14 15 16 17 18 19 20 21 22 Bond Debt Service Reserve 866,798 952,991 1,299,037 1,300,067 1,288,330 1,287,835 1,288,551 1,284,701 1,286,063 1,283,332 1,281,920 1,281,895 1,28 Rate Stabilzation Fund 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 40 Customer Deposits 522,605 532.769 532,769 532,769 532,769 532.769 532,769 532,769 532,769 532.769 532,769 532,769 53 Renewal and Replacement 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500.000 500,000 500,000 50 Operating Reserve(25%) 1,130,843 974.783 960.019 972,563 989.998 1,034,226 1,079,437 1.126,131 1.174,360 1.224.177 1.275.639 1,328,804 1,38 3,420,248 3,360,543 3,691,825 3,705,399 3,711,096 3,754,830 3,800,757 3,843,601 3,893,192 3,940.278 3,990,328 4,043,469 4,09 tiiA City of Atlantic Beach Total Revenues and Expenses Public Utilities 16 - O 14 12 10 - 8 - 6 4 2 - _ . _ fb 43 Ir: fle �o �o �o �o �o �o Z. Al'o pyo �o`�41' 41' �o`� roti E.Personnel Services Operating Expenses =Debt Service i (Transfers Capital Outlay — Revenues 155 01 156 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. 157 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 158 user charges or other fees. Expenditure - Decrease in fund financial resources for the procurement of assets or the cost of goods and/or services received. Final Millage - The tax rate adopted in the final public hearing of a taxing authority. Fiscal Year-The annual budget year for the City which runs from October I 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. 159 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. 160 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. 161 r mr 162