Annual Budget for 2013-2014-v City of
Atlantic Beach, Florida
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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
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''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
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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
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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
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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
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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
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142
City of Atlantic Beach
Long-Term Financial Plan
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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
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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
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City of Atlantic Beach
Total Revenues and Expenditures
Gas Tax Fund
, 600 -- - — —
0
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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 --
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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
-
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14
12
10 -
8 -
6
4
2 - _ . _
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43
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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