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1994 - 1995 Annual Budget *s- 7 s, R -j -1 i� LU 171 Mayor Lyman T. Fletcher City Commission Steven M. Rosenbl000m Suzanne Shaughnessy J. Dezmond Waters, /I/ Robert G. Weiss, Jr. City Attorney Alan C. Jensen City Manager Kim Leinbach City Clerk Maureen King IRP THE CITY OF ATLANTIC BEACH, FLORIDA ANNUAL BUDGET 199411995 City of Atlantic Beach Annual Budget 1994-1995 INDEX Page Number General Fund: 1 • Introduction • City Administration 1618 City Commission 19 Legal Counsel • Building, Planning and Development 2022 Planning and Zoning 23 Code Enforcement 24 Building 25 • City Clerk 28 • General Government 30 City Hall 31 • Police 33 Police Administration 34 Patrol 35 Detective 36 Dispatch 37 Animal Control 38 School Guards 39 • Fire 41 Fire Administration 41 Fire Control 43 Volunteers 44 Fire Prevention 45 Lifeguards 46 • Public Works 48 Streets and Roads 49 Parks Maintenance 50 • Beautification City of Atlantic Beach Annual Budget 1994=1995 INDEX General Fund: (Continued) • Parks and Recreation 53 Parks Administration 55 Recreation Activities 56 Park Improvements 57 • General Fund Non -Departmental 58 Special Revenue Funds: 62 • Convention Development Tax 63 • Local Option Gas Tax 65 • Community Development Block Grant 67 • B.L.E.N.D. Grant 69 Debt Service Fund 72 Capital Projects Fund 76 Enterprise Funds: 79 • Water Fund 80 City of Atlantic Beach 82 Buccaneer and Oak Harbor 83 Administration- 84 City of Atlantic Beach Annual Budget 1994-1995 INDEX Enterprise Funds: (Continued) 85 • Sewer Fund 87 City of Atlantic Beach 88 Buccaneer & Oak Harbor 89 Administration 90 • Sanitation 93 • Stormwater Utility 97 Internal Service Funds: yROI • City Manager 101 • Accounting & Finance 103 • Public Works Administration 105 • Fleet Maintenance Trust & Agency Funds: 107 • Police Trust Glossary Capital Improvements a e • a t CITY OF Aft ead - 94Te 4 August 17, 1994 Honorable Mayor. City Commission Members Atlantic Beach, Florida Dear Mayor and City Commission Members: 800 SEMINOLE ROAD ATLANTIC BEACH, FLORIDA 32233-5445 TELEPHONE (904) 247-5800 FAX (904) 247-5805 Enclosed for your review is the preliminary FY 94/95 budget for the City of Atlantic Beach. This document provides a wealthof information about how the City government will function for the ensuing year and beyond. The budget document —provides for_ explanations and statistics concerning the operation of the government and the services that will be provided. It also establishes and reflects its financial policies giving tion to the government and ensuring its financial health. You will note new changes with the current budget document. Internal Service funds have been established to more adequately and efficiently represent specific expenditures in each alized functions. These department supported by certain centr include the City Manager, Accounting and Finance, Public Works - Administration and Fleet Maintenance. Departmental summaries have been designed' with goals delineated in efforts to convert our traditional budgetary theory in to one of program management. This process helps to simplify the complexity of budgeting and creates a meaningful benchmark for citizens to evaluate the cost of program services. The document also includes a and benefit aid number of graphs and other s to assist in graphically portraying the budget document itself.. Finally, a Five Year Capital Improvement. Plan has been .,included and promotes the necessary long-range planning into the municipal government mission. the City has realized an 11% increase in its revenue Overall,alf of this amountbut about ht is a result of the .6 ($534, mil increase the Mayor and the.City Commission has proposed for the purpose of park land acquisition/use. Additionally, vehicles/equipment acquisition total $150, 000 through a lease -purchase program. Equipment to be leased include a vehicle for the Fire Chief at a cost of $15,000, a vehicle for the .Fire' Marshal for $12,000, Police patrol vehicles (4) in. the amount of $70,000, a pickup truck for the Streets Department for a total -of $15,000, a riding mower for the Streets Department in the,amo`unt of $12,000, a tractor for the Streets Department at a cost of $11,000 and a riding mower for the Parks Department reflecting ,an expenditure of $15,000 for a grand total of $150,000. Finally, $70,000 has been received from the State and used Police and Fire pension expenses. to offset Some of the steps the Mayor and City Commission and Administrative Staff have taken to improve the efficiency and operations of the municipal government include modernization of equipment, for example utilization of the remote sensing water meters as a means to facilitate the labor and associated cost with collecting revenue for our Water and Sewer Utilities, a trial program, now proven successful, wherein the City forces actively compete with outside contractors in the bidding of projects within their scope as a means to save money (eg Park Street drainage). Staff will continually strive for responsiveness, efficiency, and effectiveness in the provision of governmental services to the citizens through our Elected Officials. Before highlighting some of the specific proposed changes within the budget, it should be noted that overall expenditure levels are very close between FY 94/95 and FY 93/94. Great strides have been taken to "live within our means". General Fund City Commission An increase in expenditures (from $2,500 to $5,000) has been provided to reflect the additional need for travel and training for our Elected Officials. The Legal Counsel budget shows a reduction in Other Current Charges due to the fact the Interlocal fees have not been specifically included due to the relatively unknown amount projected. The City Commission continue utilizing its may wish to reserve funds for this purpose with the stipulation the same is replenished upon recovery. The Planning and Zoning Department remains the same for Fiscal Year 94/95. Our Code Enforcement has been increased to reflect the conversion of a part-time Code Enfor.cement Officer to full-time status. The Building Department remains the same. The City Clerk reflects a diminished need for funds in that printing and publishing is down substantially due to the reduction in the cost of producing the newsletter and selling advertisement for the same. City Hall remains relatively the same with the exception of contractual services wherein lawn maintenance has-been re-established per the directives of the Mayor and City Commission. Department ice remains relatively stable as well as expendituresThe forthe Fire Department. The Public Works Department has only a minor increase in expenditures but you will note I am proposing to include Park maintenance under the Public Works Department for the sake of facilitating operations and efficiency for the City. Beautification shows an additional expenditure to reflect the Commissions' goal of retaining an indivctivities idual for landscaping t is purposes. While the Parks and Recreationefletarecommendationsn g made down, monies have been by the newly formed Art and Recreation Committerosramseiflso Commission and the implementation of limited p have been to approved. Finally, Pair ofprthemoents lder tenniscourtscand sd anew basically reflect cepa riding mower. Capital Improvement and Special Revenue Funds The Capital Improvement Fund projects expenditure for constructing the Jack Russell Park concession stand as well as a proposed structure for lectsDtheer Park. obligationThe establishedtaon Gas numberTax of Fund once again reflects improvements years ago for retirement of bonds for the Section H imp (leaving very little availableCityer eds hin ahe overall Community community). Once again, t Y hasbeen Development Block Grant Program and Corporationwill tooadminister this closely with the Donner Community Development Department has very well worthwhile program. The Police Dep ts use (B.L.E.N.D.) although the projected another grant for i oximately $2,600. same is down in the amount of appr Enterprise Funds You will note the Water Utility Fund has been nachanged to reflect Division - the Atlantic Beach Division and Buc Overall, expenditures are ..flat with plicablethe ctotthe SewerFund Improvements. The same comment is app has and the same divisions noaas decis en hbn createn• reached fwhetheroto Sanitation -Fund as Y The Stormwater Drainage privatize this operation of `the City. Fund reflects finalization of a master plan with the initial stages of construction of certain drainage p jec Internal Service Funds Certain new internal sorothbcreatedeen other departmentsutilizingservicesland the impact across and t benefits from these funds. The City Manager's budget Financelremains the same as last year's budget. Accountingand relatively the same wish the publicexception Works lAdministrationpostage has actual personnel cost increased basically due to internal nservice tocapitalcostscharges. toconstructlan Fleet Maintenance is higher in compliance with Environmental underground fuel storage tank Protection Agency and Department of Environmental Protection. Capital Improvement Plan You will note at the list of general fund items. These proposed and are considered by the requesting departments as essential to their operations. You will also note a number have not been funded and the overall Capital Improvement Financing Plan should be adopted by the City Commission to address our future needs. This will entail the selection of other funding sources. These items are critical to our qua,lity of life and future of our citizens and reflects a goal established by the City Commission address our needs now in future. lieu of putting them off in the In summary, the preliminary budget document is a very conservative financial plan for the City of Atlantic Beach covering the period Fiscal Year 94/95. Basically, the'same revenues are brought forth from the previous fiscal year and reflect the directive from the City Commission is live at the same millage levy with the exception of the .6 increase designated for specific park purposes by the City Commission. As a result, the City government will provide at least the same level of service with efforts to streamline our operations as much as possible for the sake of efficiency and effectiveness. We will strive to increase customer satisfaction and enhance the delivery of our services to all -concerned. No inflation factor has been built in to the next fiscal year budget although upwards of 5% has been projected by .certain economic indicators. Finally, we have designed a more summary -oriented format in this budget document as directed by the Mayor and City Commission. You in all regards. We hope this document is what you need and stand ready to assist Sincerely, c _ Kim D. Leinbach City Manager INTRODUCTION C 0 a 0 a_ CITY OF ATLANTIC BEACH The City of Atlantic Beach is 'a full service, ocean front community with a population of 12,383, originally incorporated as a town in 1926. The City currently occupies a land area of approximately three square miles. The development of that land area 'is predominantly residential, with 55% being used for Single-family homes. In addition, 11% of the land area is dedicated to commercial and industrial uses, and 8.5% is used or designated for beach, recreational and open space uses. Overall, approximately 90% of the land area of Atlantic Beach has been developed to date. The City of Atlantic Beach has exihibited a steady progressive population growth over the past fifteen years. The population in 1980 was 7,893. Ten years later, in 1990, the population count was 11,636. The estimate for 1994 is 12,383 and the projection for 2000 is 13,000+. The current popluation of 12,383, when compared to the land area of three square miles gives Atlantic Beach a ratio of 4,128 persons per square mile. has a ratio of 2.7 Atlantic Beach persons per household, a rate that has been steadily declining from a ratio of 2.79 in 1980- Such a decline is common with a stable community with a maturing population. Economically, Atlantic Beach has continued to maintain a strong level with more than 51% of the households having a middle to high annual income level ($21,600 or more). Years 1 ldl City of Atlantic Beach Tentative Budget Calendar Fiscal Year 1994-1995 Date Required Action Responsibility 13 -May -94 Budget instructions and forms given to Dept. Heads Finance Director 10 -Jun -94 Property Appraiser provides Estimated Preliminary Prop. Appraiser Taxable Value per F.S. 200.065 30 -Jun -94 Department budgets submitted to City Manager. Depart. Heads 13,14,15 -Jul -94 City Management and Finance Director Meet with Depart. Heads & Department Heads. City Mgmt. 1 -Jul -94 Receive Certificate of Taxable Value - Prop. Appraiser Prop. Appraiser 11 -Jul -94 City Commission adopts proposed millage rate and City Commission sets date and place for public hearing to consider proposed millage rate and tentative budget. This information must be provided to the Property Appraiser within 35 days of Certification of Value (July 1, 1994). Property Appraiser prepares tax notices which must be mailed within 55 days of certification of value. The public hearing on the tentative budget and proposed millage must be held within 80 days but not earlier than 65 days of the date of certification of value. F.S. 200.065 15 -Jul -94 Department of Revenue provides estimates of Dept. of Revenue State Revenue Allocations. 16 -Jul -94 to Proposed Budget prepared for submission to City City Mgmt. & 1 -Aug -94 Commission. Finance Director 3 -Aug -94 Proposed budget submitted to City Commission. City Mgmt. & Finance Director 30 &31 -Aug -94 City Commission workshops to review budget. City Commission 1- Sep -94 City Mgmt. & 6:00 p.m Staff 9 -Sep -94 Publish Public Hearing in newspaper. Finance Director 12 -Sep -94 Public Hearing to adopt tentative millage rate City Commission and tentative budget 23 -Sep -94 Publish TRIM notice in newspaper. Finance Director 26 -Sep -94 City Commission final hearing & approval of Budget City Commission and Millage. 3 RESOLUTION NO. 94-32 A RESOLUTION SETTING THE MILLAGE RATE TO BE LEVIED ON ALL REE AND PERSONAL CITY OF ATLANTIC OPBEACH FOR ERTY IFISCAL YEAR N THE R CORPORATE T994195TS OF TH WHEREAS, the governing body of the City of Atlantic Beach has held a public hearing on the tentative budget and proposed millage rate, and WHEREAS, Chapter 200.065, Florida Statutes, requires at the public hearing to finalize the budget, the governing authority must adopt a separate resolution stating the millage rate to be levied. NOW, THEREFORE, BE IT RESOLVED by the City Commission of the City of Atlantic Beach, Florida, as follows: Section 1. An ad valorem millage rate of 3.7721 per. $1,000-00 value is hereby authorized to be levied on all real and personal property within the corporate limits of the City of Atlantic Beach, provided, however, that said millage shall not be levied upon property claimed and allowed as homestead under the General Laws of the State of Florida. The millage is 20.59% greater than the rolled back rate. Section 2. That a millage rate of .0972 per $1,000.00 valuation be levied on all real and personal property within the corporate limits of the City of Atlantic Beach including homesteads, for the purpose of paying interest and principal on General Obligation Bonds. consid red Section 3- This rilof1on is Chapterproposed, 200 065,e Florida and adopted under the povisons Statutes. Adopted by the City Commission this 26th day of September, 1994. an T. F etcher, Mayor Mayor, Presiding Officer Approved as to form and correctness: CERTIFICATION certify this to be a true and correct - copy of the record in my offica. an Je City Attorney WITNE^;STH my hand and official seal of the City of Atlantic Beach, torida� AT this theaY of \ . 19�. - Maur en .King. Ci Y C rk G?%� \CityCler�` RESOLUTION NO. 94-33 A RESOLUTION ADOPTING AN OPERATING BUDGET FOR THE CITY OF ATLANTIC BEACH, FLORIDA FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1994 AND ENDING SEPTEMBER 30, 1995 BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF ATLANTIC BEACH, FLORIDA: Section 1. That the attached budget, incorporated and adopted herein and made a part hereof as Exhibit A, be and it is hereby adopted and approved by the City Commission of the City of Atlantic Beach, Florida, as the budget for the City of Atlantic Beach for the fiscal year 1994/95_ Section 2. That an ad valorem tax of $3.7721 per thousand dollar valuation on all real property be levied within the corporate limits of the City, provided however, that said tax shall not be levied upon property in the City of Atlantic Beach claimed and allowed, as homestead under the General Laws of the State of Florida. Section 3. That a tax of $.0972 per thousand dollar valuation. be levied on all real and personal property within the corporate limits of the City of Atlantic Beach including homesteads, and the funds raised therefrom used to pay interest and principal on general obligation bonds maturing during the fiscal year, such levy to be collected in cash and kept in separate accounts for the purposes designed in the bond indenture. Section 4. This resolution is proposed, considered and adopted under the provisions of Chapter 166 and 200-065, Florida Statues. Adopted by the -City Commission this 26th day of September, 1994. n T. Fle c er, Mayor &Y -or, Presiding Officer Approved as to form and correctness: AanJ en, City Attorney ATTES �9Maureen King, City ler CERTIFICATION certify this to be a true and correct copy of the record in my office. - WITNESUTH my hand and official seal of the City of Atlantic Beach, Florida this tfye,;2"day of_ 19q,l City Clerk A rx,..20 19 94 A. e2N2 CERTIFICATION OF TAXABLE VALUE 1 DUVAL County, Florida To ATLANTIC BEACH ( USD #3) (Name of Taxing Authority) (1) Current Year Taxable Value of Real Property for Operating Purposes $ 437,461,995. (2) Current Year Taxable Value of Personal Property for Operating Purposes $ 14,482,500. (3) Current Year Taxable Value of Centrally Assessed Property for $ 0 - Operating Purposes (4) Current Year Gross Taxable Value for Operating Purposes (1) + (2) + (3) $ 451,944,495. (5) Current Year Net New Taxable Value (New Construction + Additions + Annexations - Deletions) $ 4,845,315. (6) Current Year Adjusted Taxable Value (4) - (5) $ 447,099,1&0. (7) Prior Year Gross Taxable Value (From Prior Year DR -403) $ 440, 891 ' I do hereby certify the values shown herein to be correct to the best of my knowledge and belief. Witness my hand and official signature at Jacksonville Florida, this the 1st day of July .19 94 SEE INSTRUCTIONS ON REVERSE SIDE signature of Property Appraiser The fdlowing is to be completed by Taxing Authority. If this portion of the form is not completed in FULL, your Authority will be denied TRIM certification and possibly lose its mitlage levy privilege for the tax year. If arty line is inapplicable, enter N/A or -0-. (8) Prior Year Operating Millage Levy $ 3.1721 per $1,000 (9) Prior Year Ad Valorem Proceeds (7) x (8) $__1,398,551 (10) Current Year Rolled -Back Rate (9) +(6) $ 3.1281 per $1,000 (11) Current Year Proposed Operating Millage Rate (Use line (14) for Current $ 3.7721 per $1,000 Debt Service Millage and Line (15) for Current Voted Millage) (12) Check one (1) TYPE of Taxing Authority: Independent El Municipality ElSpec al D strict E]Sp�eciaali District ❑ MSTU ❑ Multi County (13) If Taxing Authority has Dependent Special Districts, list all those "DEPENDENT SPECIAL DISTRICTS" that levy a millage and the proposed millage for each Special District. (If no millage is proposed, please enter - 0 -.) Proposed Millage Proposed Millage Name Rate (Per $1,000) Name Rate (Per $1,000) NOTE: if Additional Space is Required, Please Attach Supplemental Listing. (14) Current Year Voted Debt Service Millage Levy $ .0972 per $1,000 (15) Current Year Other Voted Millage (IN EXCESS OF MILLAGE CAP AND NOT $ N/A per $1,000 TO EXCEED TWO YEARS) DEPENDENT SPECIAL DISTRICTS ONLY skip lines (16) thru (24) (16) Enter Prior Year Ad Valorem Proceeds of the $ 1,398,551 Principal Taxing Authority. (Line (9) from DR -420) (17) Enter total Prior Year Ad Valorem Proceeds of ALL DEPENDENT Special Districts$ N/A levying a millage. (The sum of Line (9) from each Dependent Special District's DR -420) If none enter - 0 -. $ 1,398,551 (18) Total Prior Year Proceeds: Line (16) + (17) (19) The Current Year Aggregate Rolled -back Rate: Line (18) + Line (6) $ 3.1281 per $1,000 (20) Current Year Aggregate Rolled -back Taxes: Line (4) x Line (19) $ 1,413,728 (21) Enter total of all non -voted Ad Valorem Taxes proposed to be levied by the Principal Taxing Authority and all Dependent Districts, if any. Line (11) X Line (4) $ 1,704,780 (DO NOT include levies other than those derived from Millage Rates. DO NOT include voted Debt Service levies or Voted Millage Levies.)$ 451,944,495 (22) Enter Current Year Gross Taxable Value for Operating Purposes: (line (4) DR -420 of Principal Taxing Authority) 3.7721 (23) Current Year Proposed Aggregate Millage Rate: Line (2 1) + Line (22) $ per $1,000 (24) Current Year Proposed Rate as a PERCENT CHANGE of Rolled -Back Rate: 20.59 % [(Line 23 + tine 19) — 1.00] x 100. 12tember Date. Tune and Place of the first Public Budget Hearing: September , 1994 7:15 p.m. City Hall Commission Chambers — 800 Seminole Road. Atlantic Beach. FL 32233 I do hereby certify the millages and rates shown herein to be correct to the best of my knowledge and belief, FURTHER, I certify that all miNages comply with the provisions of Section 200.071 or 200.081, F.S. WITNESS my hand and official sgnatu at Cit of tl tic Beach Florida, this the 19th day of July 1994 z 800 Seminole Road Chief mir�4 Physical Location City Manage l(im D. Leinbach Ann Meuse, Finance Director Tab Name of Contact Person _ 800 Seminole Road (904 ) 247-5807 1m*V Address Phone Number Atlantic Beach, FL 32233 (904) 247-5819 City Stale Zip FAX Number CITY OF ATLANTIC BEACH COMBINED SUMMARY OF ALL FUNDS 1994-95 BUDGET SUMMARY BUDGET NET OF TRANSFERS RESOURCE ALLOCATION: Personal Services 3,708,945 4,248,716 REVISED 4,749,295 244,735 Operating Expenses ACTUAL ACTUAL BUDGET BUDGET INCREASE Capital Outlay 1991-92 1992-93 1993-94 1994-95 DECREASE CASH CARRY FORWARD 6,629,867 6,070,994 3,784,876 3.624.548 (160,328) REVENUES GENERAL FUND 4,104,113 4,762,650 4,319,860 4,813,439 493,579 SPECIAL REVENUE FUNDS 432,371 637,491 577,584 636,841 59,257 DEBT SERVICE FUNDS 747,743 695,226 697,889 769,789 71,900 CAPITAL PROJECTS FUNDS 271,897 261,300 311,828 422,000 110,172 ENTERPRISE FUNDS 5,530,558 5,308,138 7,233,467 11,907,491 4,674,024 INTERNAL SERVICE FUNDS 637,391 713,621 1,059,615 1,233,451 173,836 TRUST AND AGENCY FUNDS 36.115 19.572 16.750 34.026 17.276 TOTAL REVENUES 11,760,188 12.397,998 14,216,993 19,817,037 5,600,044 OTHER FINANCING SOURCES 866,444 3,737 TOTAL RESOURCES 19.256.499 18.472.729 18.001.869 23.441.585 5.439.716 EXPENDITURES GENERAL FUND 3,987,539 4,569,000 4,319,860 4,813,439 493,579 SPECIAL REVENUE FUNDS 577,303 625,166 762,721 525,656 (237,065) DEBT SERVICE FUNDS 742,053 691,530 735,526 769,789 34,263 CAPITAL PROJECTS FUNDS 242,140 172,374 311,828 533,000 221,172 ENTERPRISE FUNDS 6,392,368 5,253,286 7,438,483 11,483,231 4,044,748 INTERNAL SERVICE FUNDS 637,391 713,621 1,059,615 1,233,451 173,836 TRUST AND AGENCY FUNDS 21,537 23,515 24,286 46,422 22,136 TOTAL EXPENDITURES 12,600,331 12,048,492 14,652,319 19,404,988 4,752,669 OTHER FINANCING USES 585,174 2,639,360 CASH RESERVES 6.070,994 3.784,876 3,349,548 4.036,597 687.049 TOTAL EXPENDITURES AND CASH RESERVES 19.256.499 18.472.728 18.001.867 23.441.585 5.439.718 TOTAL BUDGET NET OF TRANSFERS TOTAL EXPENDITURES 12,600,331 12,048,492 14,652,319 19,404,988 4,752,669 LESS TRANSFERS 2,792,696 1,870,667 1,880,574 1,495,630 - (384,944) BUDGET NET OF TRANSFERS RESOURCE ALLOCATION: Personal Services 3,708,945 4,248,716 4,504,560 4,749,295 244,735 Operating Expenses 2,615,376 3,169,381 4,182,138 4,271,040 88,902 Capital Outlay 2,348,736 1,696,422 2,928,503 7,526,468 4,597,965 Debt Service 1,134,578 1,063,306 1,156,544 1,362,555 206,011 Transfers 2.792,696 1,870,667 1,880,574 1,495,630 (384,944) TOTAL 12.600.331 12.048.492 14.652.319 19.404.988 - 4.752.669 City of Atlantic Beach - Revenues 1994/1995 Annual Operating Budget All Funds (3.2%) Special Revenue Funds (60.1%) Enterprise Fund ) General Fund (0.2%) Trust and Agency Fund (6.2%) Internal Service Funds .9%) Debt Service Fund ) Capital Projects Fund City of Atlantic Beach Expenditures 1994/1995 Annual Operating Budget All Funds (2.7%) Special Revenue Funds (24.8%) General Fund (59.2%) Enterprise Fundi (0.2%) Trust and Agency Funds (6.4%) Internal Service Funds .0%) Debt Service Fund Capital Projects Fund c O -4-a cu U O N .p C ^' W LL L Q O NN� m C w .0 N U a (u o m Q -+-j o� co rn 4- O N N W M C (Q 'a N C N � V � C N — 0 (6 CO OO C O p 8 (EXHIBIT A) 8 (EXHIBIT B) V1 V'1 0 00 Vl N O i -r CJ U 0 (a 00 M rt Vl N O ON O— kn O t— m �. 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L .r .'JT- x-) rA LOi QI .b d cn O CJ a : z GENERAL FUND,- GENERAL FUND The General Fund is used to account for the resources devoted to financing the general services that a City performs for its citizens, such as police, fire, building and zoning, maintenance of streets and roads and other services. Property taxes, half cent sales tax, utility taxes, fees, fines and other sources of revenues used to finance the fundamental operations of the City are included in the General Fund. The General Fund is also charged with all costs of operating the government for which a separate fund has not been established. Based on a recommendation by the City's auditors, certain services provided for in the General Fund last year have been reclassified to Internal Service Funds this year. Internal Service Funds are used to account for goods. or services which are used by and benefit more than one Fund. The use of Internal Service Funds allows the actual cost of providing the good or service to be charged directly to the Fund using it. The use of Internal Service Funds does not add to or change the cost to providing these services, it merely changes the way these services are charged of individual Funds. The following departments were moved from the General Fund to Internal Service Funds for the 1994-1995 Budget: City Manager Finance and Accounting Public Works Administration Fleet Maintenance Each of these departments provides services to more than one fund. For example, the City Manager's Department oversees the entire City - Police, Fire, Streets and Roads, Building and Zoning, City Hall ( which are all included in the General Fund) and also is responsible for the Water, Sewer, Sanitation, Stormwater operations (Enterprise Funds). In prior years' Budgets, the entire cost of the City Manager's department was charged to the General Fund. The Enterprise Funds would transfer funds to the General Fund to cover their cost of the City Manager's Department. The General Fund reflected the entire cost of the City Manager's Department and the transfer from the Enterprise Funds was recorded as a revenue source. The use of Internal Service Funds eliminates this problem, in that the General Fund is only charged for the portion of City Manager services it uses and the Enterprise Funds are charged only for the portion of the City Manager services they use. (The meth- od for allocating the Internal Service Funds costs is discussed in the Internal Service Fund section of the Budget.) The Adjusted Budget for 1993-1994 has been restated as if Internal Service Funds were used last year. This restatement has been provided for comparison purposes only. GENERAL FUND HIGHLIGHTS e Property Taxes - A .6 mill increase in property taxes was adopted for the acquisition and funding of City Parks. The .6 mill increase raises an additional $257,000 in the General Fund. The $257,000 is being transferred to the Capital Project Fund to be used for the acquisition of Park land. • General Fund Expenditures are budgeted based on maintaining the City's existing levels of service without enhancements or betterments. • Financed Capital Expenditures - The following Capital Expenditures are proposed to be financed through a lease purchase. The proposed proceeds from the lease purchase are reflected as Debt Proceeds in the General Fund budget. Fire Chief Vehicle $ 15,000 Fire Marshal Vehicle $ 12,000 Patrol Vehicles - 4 $ 70,000 Pickup Truck - Streets $ 15,000 Riding Mower - Streets $ 15,000 Tractor - Streets S 11,000 Motorcycle Police 512,000 $150.000 • Personal Services - The following new positions are included in the 1994/1995 General Fund Budget. Patrolman - Police Gardener/Part Tlme Beautification • 5 2,000 has been allocated to.the_ Parks and Recreation Department for Arts and Entertainment. • Lawn Maintenance has been budgeted for the City Hall complex. • $11,000 has been budgeted in the Beautification Department for a tree program, funded in part by a grant. • $10,000 has been budgeted in the Beautification Department for an irrigation system on Selva Marina Drive. General Fund Revenues 1994/1995 Annual Operating Budget (1.2%) Charges for Services (10.4%) Interfund Ti (25.1%) Intergovernmental Revenues (54.8%) Taxes General Fund Expenditures 1994/1995 Annual Operating Budget (14.4%) Streets and Roads (4.3%) General C^vnrnmcnf (34.3%) Police (0.7%) Miscellaneous Revenues (3.4%) Licenses and Permits (1.4%) Fines and Forfeitures (3.1 %) Debt Proceeds t4.5%1 Buildina. Plannina and Zoning (1.0%) Beautification (18.7%) Fire W 13.4%) Non - Departmental (3.6%) Parks and Recreation (2.7%) City Clerk 3.1 %) City Administration CITY OF ATLANTIC BEACH COMBINED SUMMARY OF REVENUES AND EXPENDITURES CASH CARRY FORWARD REVENUES Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeitures Miscellaneous Revenues Interfund Transfers Debt Proceeds TOTAL REVENUES OTHER FINANCING SOURCES TOTAL RESOURCES EXPENDITURES City Administration Building, Planning and Zoning City Cleric General Government Police Fire Streets and Roads Beautification Parks and Recreation Non - Departmental Internal Service Funds TOTAL EXPENDITURES OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Transfers Internal Service Funds TOTAL GENERALFUND REVISED - ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE 134,240 g("--/`/ 465.177 654.648 668.612 668.612 1,945,431 2,122,491 2,335,728 2,636,540 300,812 162,772 134,240 135,500 164,500 29,000 980,310 1,099,820 1,100,783 1,205,855 105,072 32,168 38,248 64,694 56,044 (8,650) 87,713 92,843 90,250 66,000 (24,250) 53,596 86,788 43,300 34,500 (8,800) 842,123 1,018,721 549,605 500,000 (49,605) - 169,499 15,015 150,000 150,000 4,104,113 4,762,650 4,319,860 4,813,439 493,579 72,897 409,331 341,884 643,701 301,817 4.642.187 5.417,298 4.988,472 5.482.051 493.579 106,129 " ' 107,901 155,033 147,888 (7,145) 139,477 152,085 196,628 214,672 18,044 i 85,396 89,405 149,983 131,761 " (18,222) 271,736 400,097 178,800 208,002 , : 29,202 1,235,035 1,351,084 1,513,056 1,676,434 163,378 552,796 703,589 957,083 901,544 (55,539) 437,210 536,690 667,460 667,328 1 (132) ' - - 24,237 15,015 49,124 34,109 65,143 80,960 144,918 172,985 28,067 457,226 409,331 341,884 643,701 301,817 637,391 713,621 3,987,539 4,569,000 4,319,860 4,813,439 _,. 493,579 179,686 654,648 668,612 668,612 668.612 4.642.187 ' 5.417.298 4.988.472 5.482.051 "493.579 2,163,355 2,446,892 2,465,928 2,650,263 184,335 686,782 754,549 1,206,583 1,258,825 52,242 42,785 _ 244,607 305,465 260,650 (44,815) 457,226 409,331 341,884 643,701 301,817 637,391 713,621 3.987.539 4.569.000 4.319.860 4.813.439 493.579 ; 10 _- CITY OF ATLANTIC BEACH SUMMARY OF REVENUES GENERALFUND TOTALTAXES 1,945,431 2,122,491 2,335,728 2,636,540 300,812 City Occupational Licenses 29,749 32,227 REVISED 45,000 29,000 Building Permits ACTUAL ACTUAL BUDGET BUDGET INCREASE City Pet Licenses =' 1991-92 1992-93 1993-94 1994-95 DECREASE Other 3,206 3,744 3,500 3,500 Real Estate Tax - Current 1,067,484 1,130,557 1,335,928 1,619,540 283,612 Real Estate Tax - Prior Year 946 1,286 Subtotal Ad Valorem Taxes 1,068,430 1,131,843 1,335,928 1,619,540 283,612 Local Alternative Fuel / Decal 2,023 2,000 2,000 Subtotal Sales and Use Tax 2,023 2,000 2,000 Electricity 441,422 462,687 465,000 470,000 5,000 Telecommunications 12,105 11,178 12,000 12,000 78 Gas 6,077 7,804 5,000 10,000 5,000 C.A.T.V. 40.952 56.996 45,000 50,000 5,000 Subtotal Franchise Fees 494,479 538,665 527,000 542,000 15,000 Electricity 246,344 297,603 320,000 320,000 Telecommunications 109,731 126,751 130,000 130,000 25,000 Gas 21,819 20,569 20,000 20,000 45,000 C.A.T.V. 754 550 800 1.000 200 Subtotal Utility Service Taxes 378,648 445,473 470,800 471,000 200 Penalty and Interest on Taxes 3,874 4,487 2,000 2,000 Subtotal Other Taxes 3,874 4,487 2,000 2,000 TOTALTAXES 1,945,431 2,122,491 2,335,728 2,636,540 300,812 City Occupational Licenses 29,749 32,227 16,000 45,000 29,000 Building Permits 124,004 91,623 110,000 110,000 105,072 ' City Pet Licenses =' 5,813 6,646 6,000 6,000 Other 3,206 3,744 3,500 3,500 TOTAL LICENSES & PERMITS 162,772 - 134,240 135,500 164,500 29,000.„ INTERGOVERNMENTAL• REVENUES Firefighter Supplemental 1,180 Recycling Grant Tree Planting Grant - 4,799 5.600 5,600 Subtotal State Grants 5,979 5,600 5,600 2 Cent Cigarette Tax 22,828 22,461 22,973 22,182 (791) State Revenue Sharing ; . 255,789 268,638 241,810 241,888 78 Mobile Home Licenses 6,077 3,693 5,000 5,000 Alcoholic Beverage Licenses 8,127 9,454 8,000 8,000 Half Cent Sales Tax 662,501 756,917 800,000 832,185 32,185 Motor Fuel Tax Rebate 5,968 7,685 6,000 6,000 Fire Pension Supplement 25,000 25,000 Police Pension Supplement 45,000 45,000 Emergency Management 5,442 County Occupational Licenses 19,020 19.551 17,000 15.000 (2,000) Subtotal State Shared Revenue , 980,310 1,093,841 1,100,783 1,200,255 99,472 TOTAL INTERGOVERNMENTAL 980,310 1,099,820 1,100,783 1,205,855 105,072 ' 12 __ REVISED INCREASE ACTUAL ACTUAL BUDGET BUDGET DECREASE 1991-92 1992-93 1993-94 1994-95 CHARGES FOR SERVICES Radon Gas Fee 75 54 100 150 50 Subtotal General Government 75 54 100 150 50 911 interlocal Agreement 28,785 33,943 58,494 50,000 (8,494) Accident Reports 2,168 2,587 2,000 2,000 C.P.R. Regitration Fees 764 1,000 1,000 Subtotal Public Safety 30,953 37,294 61,494 53,000 (8,494) Parking Permits 841 900 100 894 794 Subtotal Transportation 841 900 100 894 794 Animal Control Fees 299 3.000 2.000 (1.000) Subtotal Human Services 299 3.000 2.000 (1.000) TOTAL CHGS FOR SERVICE 32,168 38,248 64,694 56,044 (8,650) FINES AND FORFEITURES Fines and Forfeitures 77,163 81,353 85,000 60,000 (25,000) Dog Fines 1,127 3,237 Parking Tickets 9,423 8,104 5,000 5,000 Confiscated Property Subtotal Court Cases 87,713 92,694 90,000 65,000 (25,000) Violations of Ordinances 149 250 1.000 750 Subtotal Violations of Ord. 149 250 1.000 750 TOTAL FINES $ FORFEITS '` 87,713 92,843 90,250 66,000 (24,250) MISCELLANEOUS REVENUES Interest Earnings 21,885 26,397 16,000 20,000 4,000 Rents and Royalties 274 Special Assesments 1,794 7,804 15,000 2,000 (13,000) Property Loss Reimbursement 14,998 23,093 5,000 5,000 Property Surplus Sales 819 1,000 1,000 Contributions / Donations 932 12,782 1,300 1,500 200 Other 13,168 16,438 5,000 5,000 TOTAL MISCELLANEOUS REV. 53,596 86,788 ` 43,300 34,500 (8,800) INTERFUND TRANSFERS Transfer from Sanitation 155,934 201,187 201,405 100,000 (101,405) Transfer from Grants 3,715 - . ,, .. 6,581 (6,581) Transfer from Stormwater 37,632 (37,632) Transfer from Water Fund 203,157 244,443 200,000 200,000 Transfer from Sewer Fund 481,930 569,376 303,987 200,000 (103,987) Transfer from Convention Devel. 1.102 TOTAL INTERFUND TRANSFER 842,123 1,018,721 549,605 500,000 (49,605) DEBT PROCEEDS Loan Proceeds 169,499 150,000 150,000 TOTAL DEBT PROCEEDS FUND BALANCE 169,499 " 150,000 150,000 Authorized use of Fund Bal. TOTAL FUND BALANCE GRAND TOTAL 4.104.113 4.762.650 4.319.860 4.813.439 493.579 12 __ CITY OF ATLANTIC BEACH SUMMARY OF EXPENDITURES GENERALFUND FIRE REVISED ADMINISTRATION ACTUAL ACTUAL BUDGET BUDGET INCREASE CONTROL 1991-92 1992-93 1993-94 1994-95 DECREASE CITY ADMINISTRATION CITY COMMISSION 25,310 33,109 26,293 27,388 1,095 LEGAL COUNSEL 80,819 74,792 128.740 120.500 (8,240) TOTAL 106.129 107.901 155.033 147.888 (7.145) PLANNING AND DEVELOPMENT 552.796 703.589 957.083 90L544 PLANNING AND ZONING 56,476 61,355 77,342 76,650 (692) CODE ENFORCEMENT 40,064 44,971 54,661 71,522 16,861 BUILDING 42,937 45.759 64.625 66.500 1.875 TOTAL 139.477 152.085 196.628 214.672 18.044 CITY CLERK CITY CLERK 85.396 89.405 149.983 131.761 ------(18-222) GENERAL GOVERNMENT CITY HALL 271.736 400.097 178.800 208.002 29.202 POLICE 24,220 30,703 59,768 55,905 (3,863) ADMINISTRATION 225,314 229,658 336,083 359,455 23,372 PATROL 796,671 842,770 891,377 1,017,955 126,578 DETECTIVE 52,883 105,260 98,841 110,740 11,899 DISPATCH 131,614 141,451 150,862 145,593 (5,269) ANIMAL CONTROL 22,734 25,459 28,986 35,421 6,435 SCHOOL GUARDS 5,819 6,486 6,907 7,270 363 TOTAL 1.235.035 1.351.084 1.513.056 1.676.434 163.378 FIRE ADMINISTRATION 46,794 61,043 246,456 139,142 (107,314) CONTROL 405,783 499,053 521,162 546,960 25,798 VOLUNTEERS 1,525 7,743 32,909 27,075 (5,834) PREVENTION 45,653 55,385 68,857 13,472 LIFEGUARDS 98.694 90,097 101.171 119.510 18.339 TOTAL 552.796 703.589 957.083 90L544 STREETS AND ROADS STREETS AND ROADS 387,081 469,940 577,819 567,226 (10,593) PARK MAINTENANCE 50.129 66,750 89.641 100.102 10.461 437 210 536.690 667.460 667.328 (132) BEAUTIFICATION BEAUTIFICATION 24.237 15.015 49.124 34.109 PARKS AND RECREATION ADMINISTRATION 34,918 36,962 75,150 71,080 (4,070) ACTIVITIES 24,220 30,703 59,768 55,905 (3,863) IMPROVEMENTS 6,005 13,295 10,000 46,000 36.000 TOTAL 65.143 80.960 144.918 172.985 28.067 NON -DEPARTMENTAL NON - DEPARTMENTAL 457.226 409.331 341.884 643.701 301.817 INTERNAL SERVICE FUNDS 637.391 713.621 TOTAL EXPENDITURES 3,987,539 4,569,000 4,319,860 4,813,439 493,579 .13 c O tp O O U m � O CL o O � c U � N U LL rn m rn � O L N a N v CITY COMM/SS/ON AND CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERALFUND DEPARTMENT: CITY COMMISSION & LEGAL COUNSEL REVISED ACTUAL ' ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE RESOURCE ALLOCATION' Personal Services 24,825 23,038 17,980 21,748 3,768 Operating Expenses 81,304 78,057 137,053 126,140 (10,913) Capital Outlay 6,806 Debt Service Transfers TOTAL 106.129 107.901 155.033 147.888 (7.145) DIVISION SUMMARY: City Commission 25,310 33,109 26,293 27,388 1,095 Legal Counsel 80,819 74.792 128,740 120,500 (8,240) TOTAL 106.129 107.901 155.033 147.888 �� II 16 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT. DESCRIPTION: The City Administration Department's budget reflects the operating funds needed to support: 1) the legislative and policymaking processes of the City Commission; and, 2) legal services provided by the City Attorney, including ordinance interpretation, legal opinion, negotiation, litigation, etc., requested by the Commission, City Manager or management staff. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1993 - 94 GOALS and OBJECTIVES: FISCAL YEAR 1994 - 95 WORKLOAD INDICATORS FY 94 17 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND CITY COMMISSION REVISED ACTUAL BUDGET BUDGET INCREASE 1991-92 .ACTUAL 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 15,896 13,750 15,000 15,000 Overtime Special Pay SUB -TOTAL 15,896 13,750 15,000 15,000 BENEFITS FICA 1,233 1,052 1,148 1,148 Pension 1,609 1,513 Health Insurance 4,291 5,493 66 92 100 8 Worker & Unemploy Comp 45 SUB TOTAL 7,178 8,124 1,240 1,248 8 Total WAGES and BENEFITS 23,074 21,874 16,240 16,248 8 ' OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services Travel, Training 1,704 3,109 2,500 5,000 2,500 Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 62 55 240 240 Printing, Publishing 65 782 Advertising, Pronation 209 5,948 5,500 (448) Other Current Charges Office Supplies Operating Supplies 307 - 274 100 100 Books, Sub, Memberships 98 1,265 300 (965) Internal Service Charges Total Operating Expenses 2,236 4,429 10,053 11,140 1,087 CAPITAL OUTLAY: Land 6,806 Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay 6.806 - DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 25.310 33.109 26,293 27.388 1.095 THIS PAGE INTEN TIONALL Y LEFT BLANK CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND LEGAL COUNSEL 819 74,792 128,740 120,500 (8,240) 0.8 19 ACTUAL 'ACTUAL REVISED BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension1740 1,751 1,164 , 5500 . 3,760 Health Insurance Worker & Unemploy Comp 1,740 5,500 3,760 ' SUB -TOTAL 1,751 1,164 Total WAGES 1,751 1,164 1,740 5,500 3,760 and BENEFITS OPERATING EXPENSES: Professional Services 21,600 21,600 24,000 24,000 Accounting, Auditing Contractual Services 1,115 1,000 1,000 Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion57,468 50,913 103,000 90,000 (13,000) Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges 73,628 127,000 115,000 (12,000) Total Operating Expenses 79,068 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction In Progress Total Capital Outlay QFRT SERVICE: Principal Interest Other Total Debt Service - TRANSFERS: To To Other Total Transfers 819 74,792 128,740 120,500 (8,240) 0.8 19 BU/LD/NG PLANNING ZONING CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERAL FUND DEPARTMENT: BUILDING, PLANNING and ZONING DIVISION SUMMARY: Planning and Zoning 56,476 61,355 77,342 76,650 (692) Code Enforcement 40,064 44,971 54,661 71,522 16,861 Building 42.937 45.759 64.625 66.500 1.875 TOTAL 139.477 152.085 196.628 214.672 18.044 AUTHORIZED PESONNEL REVISED ACTUAL 'ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE RESOURCE ALLOCATION: Personal Services 109,584 134,123 137,560 158,294 20,734 Operating Expenses 28,960 17,037 59,068 56,378 (2,690) Capital Outlay 933 925 Debt Service Transfers TOTAL 139.477 152.085 196.628 214.672 18.044 DIVISION SUMMARY: Planning and Zoning 56,476 61,355 77,342 76,650 (692) Code Enforcement 40,064 44,971 54,661 71,522 16,861 Building 42.937 45.759 64.625 66.500 1.875 TOTAL 139.477 152.085 196.628 214.672 18.044 AUTHORIZED PESONNEL DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT` .1�;_..; DESCRIPTION: The Building, Planning and Zoning Department's budget reflects the operating funds needed to support the following activities: 1) ensuring development proposals comply with Zoning codes and ordinances, regu- lations and standards set forth by the City and other regulatory bodies; 2) reviewing building plans and overseeing the City permit issuance process; 3) performing prompt and thorough inspections at the various stages of construction; and, 4) investigating complaints and enforcing code violations. MAJOR ACCOMPLISHMENTS. FISCAL YEAR 1993 - 94 o Enhanced monthly reports to include the type and number of inspections. o Added part-time certified building inspector to achieve service level demand. o Initiated and supervised locating a certification testing site for North Florida and South Georgia areas in the City of Atlantic Beach. o Streamlined plan review process to improve cooperation between Building and Zoning Departments. o Completed full review of Zoning Code compliance with the Adopted Com- prehensive Plan. GOALS and OBJECTNES: FISCAL YEAR 1994 - 95 o Replace fourteen year old permits program and personal computer system. o Coordinate and maintain consistent code interpretations, permitting, etc. with adjacent towns/cities. o Continue to pursue education/certification of inspectors. o Integrate Zoning functions with existing HTE Land Management and Occupational Licensing programs. o Upgrade Building Clerk's computer to permit information sharing with applicable HTE programs. WORKLOAD INDICATORS FY 94 Permits Reviewed and Issued 1,536 Plan Reviews 191 Inspections 1,834 Tree Removal Applications Reviewed 184 21 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses Land Buildings Other improvements Equipment Constriction in Progress Total Capital Outlay Principal Interest Total Debt Service To To Other Total Transfers CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND PLANNING AND ZONING REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE 40,384 47,020 46,330 48,440 2,110 129 174 200 200 981 1,001 1,000 1,000 (50)56 41,494 48,195 47,530 49,640 2,110 3,082 3,390 3,636 4,939 3,706 4,369 70 (570) 3,576 2,742 3,720 2,865 2,842 3,174 332 115 191 283 281 (2) 9,515 10,166 11,700 11,530 (170) 51,009 58,361 59,230 61,170 1,940 1,180 1,500 (1,500) 1,786 415 800 500 `w 300,' (300) (200) 515 270 31 23 200 200 316 259 448 400 1,000 200 600 (200) (400) 1,115 20 335 250 200 250150 (50)56 25 85 350 500 200 300368) (150) 443 214 12,412 12,780 5,467 2,069 18,112 15,480 (2,632) 230 695 925 56,476 61,355 77.342 76,650 (�2) CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND CODE ENFORCEMENT Principal Interest Other Total Debt Service To To Other Total Transfers 23 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE PERSONAL SERVICES- ERVIC S•WAGES 1991-92 1992-93 1993-94 1994-95 DECREASE WAGES Salaries and Wages 16,464 30,050 28,974 41,603 12,629 Overtime 99 52 300 300 Special Pay 692 526 462 750 288 SUB -TOTAL 17,255 30,628 29,736 42,653 12,917 BENEFITS FICA 1,343 2,376 2,275 3,121 846 Pension 1,524 1,512 3,089 3,680 591 Health Insurance 1,015 1,037 1,049 2,371 1,322 Worker 8, Unemploy Comp 703 1,945 2,638 3,609 971 SUB -TOTAL 4,585 6,870 9,051 12,781 3,730 Total WAGES and BENEFITS OPERATING 21,840 37,498 38,787 55,434 16,647 EXPENSES: Professional Services 2,521 3,833 3,200 3,200 Accounting, Auditing Contractual Services 13,361 1,608 3,400 3,400 Travel, Training 909 927 1,100 1,100 Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 246 170 100 100 Printing, Publishing 256 674 400 400 Advertising, Promotion Other Current Charges 106 87 200 200 Office Supplies 25 81 75 75 Operating Supplies 18 43 55 55 Books, Sub, Memberships 140 50 100 100 Internal Service Charges 7,244 7,458 214 Total Operating Expenses 17,582 7,473 15,874 16,088 214 CAPITAL OUTLAY Land _ Buildings Other Improvements Equipment 642 Construction In Progress Total Capital Outlay 642 Principal Interest Other Total Debt Service To To Other Total Transfers 23 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND BUILDING Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 42.937 45,759 64,625 66.500 1.875 24 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 27,818 28,425 28,656 30,758 2,102 Overtime 30 278 300 300 4 Special Pay 1,127 857 1,146 1,150 SUB -TOTAL 28,975 29,560 30,102 32,208 2,106 BENEFITS FICA 2,301 2,298 2,303 2,353 50 Pension 2,460 2,424 3,055 2,774 (281) Health Insurance 1,743 2,008 1,974 1,796 2,287 2,011 2,344 215 57 Worker& Unemploy Comp 1,256 SUB -TOTAL 7,760 8,704 9,441 9,482 41 Total WAGES and BENEFITS 36,735 38,264 39,543 41,690 2,147 OPERATING EXPENSES: - 850 500 1,000 500 Professional Services Accounting, Auditing Contractual Services 1,939 2,560 3,000 1,000 (2,000) Travel, Training 589 1,039 1,200 700 (500) Communication 50 50 50 50 Postage Utilities Rentats, Leases Insurance Repairs, Maintenance 1,340 802 850 400 400 (450) (200) Printing, Publishing 584 897 600 Advertising, Promotion Other Current Charges 432 20 231 400 400 Office Supplies Operating Supplies 744 733 600 600 Books, Sub, Memberships 283 363 380 17,452 405 19,805 2,353 intemal Service Charges Total Operating Expenses 5,911 7,495 25,082 24,810 (272) CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 291 Construction in Progress Total Capital Outlay 291 Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 42.937 45,759 64,625 66.500 1.875 24 CITY CLERK CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERAL FUND DEPARTMENT: CITY CLERK DIVISION SUMMARY: City Clerk 85,396 89,405 REVISED 131,761 (18,222) TOTAL ACTUAL 'ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE RESOURCE (_TION: Personal Services 58,259 66,354 13,041 76,816 68,353 79,110 47,051 2,294 (21,302) Operating Expenses 15,580 11,557 10,010 4,814 5,600 786 Capital Outlay Debt Service Transfers TOTAL 85,396 89,405 149,983 131,761 (18,222) DIVISION SUMMARY: City Clerk 85,396 89,405 149,983 131,761 (18,222) TOTAL 85.396 89.405 149.983 131.761 (18.222) DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT. DESCRIPTION: The City Clerk Department's budget reflects the operating funds needed to support: 1) the administrative functions of the Commission; 2) voter registration and municipal elections; and, 3) various document processing and document retention activities for the City. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1993 - 94 o Microfilmed Commission minutes from day one through 1993. o Microfilmed seven years of payroll records. o Shredded 50 boxes of previously microfilmed or obsolete records. GOALS and OBJECTIVES: FISCAL YEAR 1994 - 95 o Continue microfiliming all records designated 'permanent'by the State of Florida. o Continue to use and expand computer indexing and inventory of records. o Increase workload efficiency by adding one personal computer and networking existing computers in the Clerk's office. o Continue to destroy obsolete records that have met legal retention requirements. WORKLOAD INDICATORS FY 94 Meetings attended - Commission 54 Lien Letters Prepared 709 Occupational Licenses Issued (New) 164 Occupational Licenses Renewed 517 Occupational Licenses Processed (Out -of -Business) 38 C CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND CITY CLERK Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 85,396 89,405 149,983 131,761 (18.222) 27 = REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 47,808 54,072 60,529 63,000 2,471 Overtime 251 48 500 500 Special Pay 500 500 SUB -TOTAL 48,059 54,120 61,529 64,000 2,471 BENEFITS FICA 3,751 4,105 4,707 4,850 143 Pension 4,020 4,032 6,452 5,700 (752) Health insurance 2,289 3,867 3,758 370 4,060 500 302 130 Worker & Unemploy Comp 140 230 SUB -TOTAL 10,200 12,234 15,287 15,110 (177) Total WAGES and BENEFITS 58,259 66,354 76,816 79,110 2,294 OPERATING EXPENSES: 100 Professional Services Accounting, Auditing Contractual Services 3,095 - -2,246 10,900 5,000 (5,900) Travel, Training 3,708 1,167 2,300 1,950 (350) (750) Communication 620' 286 750 3,000 (3,000) Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 2,916 3,073 3,900 4,650 14.300,/ 750 (13,200) Printing, Publishing 3,235 4,874 27,500 Advertising, Promotion Other Current Charges 118 1,052 704 1,861 1,650 (211) Office Supplies Operating Supplies 558 313 700 700 Books, Sub, Memberships 278 278 790 16,652 875 17,926 1,274 internal Service Charges Total Operating Expenses 15,580 13,041 68,353 47,051 (21,302) CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 11,557 10,010 4,814 5,600 786 Construction in Progress Total Capital Outlay 11,557 10,010 4,814 5,600 786 Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 85,396 89,405 149,983 131,761 (18.222) 27 = GENERAL GOVERNMENT CITY HALL CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERALFUND DEPARTMENT: GENERAL GOVERNMENT REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE RESOURCE ALLOCATION: Personal Services 51,776 101,532 Operating Expenses 218,038 268,906 171,135 199,502 28,367 Capital Outlay 1,922 29,659 7,665 8,500 835 Debt Service Transfers TOTAL 271.736 400.097 178.800 208.002 29.202 DIVISION SUMMARY: City Hall 271,736 400,097 178,800 208,002 29,202 TOTAL 271,736__ 400,097 178,800 208,002 29,202 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT, gGEIVERIC GOt!ERIYM4ITa' DESCRIPTION: The General Government Department's budget reflects the operating funds needed to support a receptionist, maintenance, and other nonallocable expenses of running City Hall. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1993 - 94 GOALS and OBJECTIVES: FISCAL YEAR 1994 - 95 WORKLOAD INDICATORS FY 94 ✓�7 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND CITY HALL 30 - l ACTUAL ACTUAL REVISED BUDGET BUDGET 1994-95 INCREASE DECREASE 1991-92 1992-93 1993-94 PERSONAL SERVICES: WAGES 45,159 89,266 299 Salaries and Wages 365 Overtime Special Pay SUB -TOTAL 45,159 89,930 BENEFITS 3,467 7,278 FICA Pension 1,332 1,803 Health Insurance 1,775 43 2,242 279 Worker & Unemploy Comp SUB -TOTAL 6,617 11,602 Total WAGES 51,776 101,532 and BENEFITS OPERATING EXPENSES: 3,758 27,025 4,800 4,630 (170) Professional Services 16,000 20,550 4,000 4,000 14,000 Accounting, Auditing 43,494 20,437 10,785 24,785 Contractual Services 478 1,118 2,772 Travel, Training 14,169 16,930 4,728 7,500 65 Communication 8,975 11,778 7,435 7,500 Postage 13,940 15,142 18,000 18,000 Utilities Rentals, Leases 3,311 3,031 95,031 2,626 108,487 2,026 121,611 11 Insurance 75,311 8,817 20,192 10,050 8,850 200 (� ) Repairs, Maintenance 11,450 13,531 Printing, Publishing Advertising, Promotion 9,167 9,664 (108) Other Current Charges 2,847 108 (116) Office Supplies 3,565 5,191 5,191 116 Operating Supplies 2,492 1,956 Books, Sub, Memberships Internal Service Charges 268,906 171,135 199,502 28,367 Total Operating Expenses 218,038 CAPITAL OUTLAY: 5,300 7,000 (7,000) Land Buildings 18 5,084 3,500: 3,500 Other Improvements 904 18,775 665 5,000" 4,335 Equipment Aid to Private 8, Govt. Organizations 1,000 500 835 Total Capital Outlay 1,922 29,659 7,665 8,500 DFRT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 271.736 400.097 178,800 208.002 29.202 30 - l POLICE RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL DIVISION SUMMARY: Administration Patrol Detective Dispatch Animal Control School Guards TOTAL CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERAL FUND DEPARTMENT: POLICE REVISED ACTUAL .'ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE 1,117,702 1,179,899 1,228,459 1,347,971 119,512 110,193 117,714 231,066 240,463 9,397 7,140 53,471 53,531 88,000 34,469 225,314 229,658 336,083 359,455 23,372 796,671 842,770 891,377 1,017,955 126,578 52,883 105,260 98,841 110,740 11,899 131,614 141,451 150,862 145,593 (5,269) 22,734 25,459 28,986 35,421 6,435 5.819 1.235.035 6.486 1.351.084 6.907 1.513.056 7.270 1.676.434 363 163.378 POSITION Chief ' Captain Lieutenants Detectives Patrolmen Communications Supervisor Emergency Communications Officers Administrative Assistant Records Specialist Animal Control Officer School Crossing Guards AUTHORIZED PERSONNEL 1993/1994 1994/1995 1 1 1 1 4 4 2 2 14 15 1 1 4 4 1 1 1 1 1 1 3 3 TOTAL 33 34 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT. DESCRIPTION. The Police Department's budget reflects the operating funds needed to support six divisions, including Patrol, Communications, Administration, Detectives, School Crossings, and Animal Control. The combined efforts of these divisions provide criminal investigations, traffic investigations and enforcement, narcotic investigations, SWAT functions, crime preven- tion, recordkeeping, animal control, and response to emergency calls for service. This Department also provides referral services and peace- keeping functions, even when there is no violation of the law. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1993 - 94 o Completed citizen surveys to obtain direct input and ideas from the Public. o Expanded youth gang awareness and intelligence gathering. o Obtained Federal Grant Funds to utilize for drug enforcement. o Increased drunk driving enforcement. o Certified crime prevention personnel to expand citizen programs. GOALS and OBJECTIVES: FISCAL YEAR 1994 - 95 o Implement Information Management System to network with City Hall computers, Jacksonville Sheriff's Office for police records, etc. o Reduce youth gang graffiti and influence through joint efforts in neigh- boring cities. o Continue drug enforcement operations and related training. o Address traffic concerns citywide through citizen committee. o Expand Neighborhood Watch programs in the City of Atlantic Beach. WORKLOAD INDICATORS FY 94 Calls for Service 18,000 Emergency Response Time < 2 mins. Uniform Traffic Citations Issued 3,816 Arrested and Booked Suspects 954 Drunk Driving Arrests 304 32 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND POLICE ADMINISTRATION Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 225.314 229.658 336.083 359.455 23.372 33 ,. REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 131,039 130,277 134,586 141,000 300 6,414 (1,200) Overtime 1,017 6,583 821 6,658 1,500 6,729 6,729 Special Pay SUB -TOTAL 138,639 137,756 142,815 148,029 5,214 BENEFITS 10,565 10,036 10,925 10,786 (139) FICA Pension 9,756 8,916 11,913 7,633 16,750 7,300 4,837 (333) Health Insurance 7,120 117 7,294 5,294 5,496 5,600 104 Worker & Unemploy Comp SUB -TOTAL 27,558 31,540 35,967 40,436 4,469 Total WAGES and BENEFITS 166,197 169,296 178,782 188,465 9,683 OPERATING EXPENSES_: 107 660 220 (440) Professional Services Accounting, Auditing 16,007 14,966 21,863 19,720 (2,143) Contractual Services 282 732 600 600 Travel, Training 7,756 8,208 9,960 9,455 (505) Communication Postage Utilities 13,151 13,384 15,000 5,788 15,000 5,568 (220) Rentals, Leases 1,415 4,246 Insurance Repairs, Maintenance 12,441 10,635 10,729 3,782 15,500 3,360 4,771 (422) Printing, Publishing 1,749 1,825 Advertising, Promotion Other Current Charges 1,870 1,878 2,000 2,000 Office Supplies Operating Supplies 1,760 3,279 6,364 6,364 Books, Sub, Memberships 423 167 79,875 92,703 12,828 Internal Service Charges Total Operating Expenses 56,961 59,320 157,301 170,990 13,689 CAPITAL OUTLAY: Land 368 Buildings Other Improvements 216 Equipment 1,940 674 Construction in Progress Total Capital Outlay 2,156 1,042 Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 225.314 229.658 336.083 359.455 23.372 33 ,. PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unempioy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS, To To Other Total Transfers CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND POLICE PATROL REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE 547,472 532,982 553,259 589,500 36,241 40,987 41,633 40,000 45,000 5,000 24,489 20,930 27,663 27,663 612,948 595,545 620,922 662,163 41,241 46,893 43,546 47,501 50,353 2,852 39,228 31,092 45,166 74,408 29,242 29,365 33,750 34,086 37,700 3,614 16,360 40,788 29,898_ 48,511 18,613 131,846 149,176 156,651 210,972 54,321 744,794 744,721 777,573 873,135 95,562 405 1,491 47,267 82,000 34,733 2,694 178 1,711 1,680 (31) 54 25 (76) 24 10,523 17,083 18,9% 15,000 (3,996) 694 344 236 (181) 18 32,455 32,587 45,290 45,640 350 453 172 540 500. 47,146 52,033 66,537 62,820 (3,717) 4,731 46,016 47,267 82,000 34,733 4,731 46,016 47,267 82,000 34,733 796.671 842.770 891.377 1.017,955 126.578 34 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND POLICE DETECTIVE REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 31,177 68,231 68,120 70,000 1,880 Overtime 6,671 5,234 9,151 2,470 7,000 3,406 9,000 6,500 2,000 3,094 Special Pay SUB -TOTAL 43,082 79,852 78,526 85,500 6,974 BENEFITS FICA 3,118 6,381 6,007 6,400 393 Pension 1,896 1,867 6,564 3,795 5,561 3,821 9,674 4,240 4,113 419 Health Insurance Worker & Unempioy Comp 814 6,164 3,681 3,681 SUB -TOTAL 7,695 22,904 19,070 23,995 4,925 Total WAGES and BENEFITS 50,777 102,756 97,596 109,495 11,899 OPERATING EXPENSES: Professional Services Accounting, Auditing 100 450 450 Contractual Services Travel, Training 10 (58) Communication 1,097 530 Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 168 1,410 Printing, Publishing 170 Advertising, Promotion Other Charges Current Cha es 88 78 Office Supplies Operating Supplies 7 466 19 136 500 500 Books, Sub, Memberships 240 295 295 Internal Service Charges Total Operating Expenses 2,106 2,355 1,245 1,245 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 149 Construction in Progress Total Capital Outlay 149 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 52.883 105,260 98.841 110.740 \ 11.899 ` 35 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND POLICE DISPATCH 36 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE r PERSONAL SERVICES: WAGES Salaries and Wages 91,272 86,360 99,174 100,700 1,526 Overtime 13,839 21,947 12,000 12,000 Special Pay 657 1,983 1,983 SUB -TOTAL 105,768 108,307 113,157 114,683 1,526 BENEFITS FICA 8,287 8,277 8,657 8,800 143 Pension 8,040 8,244 10,572 9,100 (1,472) Health Insurance 6,749 7,916 9,196 9,900 704 Worker & Unemploy Comp 259 425 606 700 94 SUB -TOTAL 23,335 24,862 29,031 28,500 (531) Total WAGES and BENEFITS 129,103 133,169 142,188 143,183 995 OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services 453 Travel, Training 475 1,145 1,500 1,500 Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 791 92 Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies 21 Operating Supplies 519 568 660 660 Books, Sub, Memberships 20 192 250 250 Internal Service Charges Total Operating Expenses 2,258 2,018 2,410 2,410 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 253 6,264 6,264 (6,264) Construction in Progress Total Capital Outlay 253 6,264 6,264 (6,264) DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 131,614 141.451 150.862 145.593 (5.269) -. 36 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND POLICE - ANIMAL CONTROL REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 15,524 16,723 17,680 18,530 1,200 850 Overtime 708 932 1,200 354 354 Special Pay SUB -TOTAL 16,232 17,655 19,234 20,084 850 BENEFITS 1,262 1,351 1,471 1,509 38 FICA Pension 1,404 1,368 1,885 1,828 1,800 1,950 (85) 122 Health Insurance 1,770 587 1,899 1,363 1,395 1,480 85 Worker & Unemploy Comp SUB -TOTAL 5,023 5,981 6,579 6,739 160 Total WAGES and BENEFITS 21,255 23,636 25,813 26,823 1,010 OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services 231 6 211 700 250 (450) Travel, Training Communication 32 Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 625 844 1,148 1,148 Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies 564 702 1,125 1,000 (125) Operating Supplies 21 66 200 200 Books, Sub, Memberships Internal Service Charges Total Operating Expenses 1,479 1,823 3,173 2,598 (575) CAPITAL OUTLAY: Land Buildings Other Improvements 6,000 6,000 Equipment Construction In Progress 6,000 6,000 Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers j)IVISION TOTALS: 22.734 25.459 28,986 - 35.421 6.435 37 1 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND POLICE - SCHOOL GUARD REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE PERSONAL SERVICES: 1991-92 1992-93 1993-94 1994-95 DECREASE WAGES Salaries and Wages 4,991 5,606 5,632 6,000 368 Overtime Special Pay SUB -TOTAL 4,991 5,606 5,632 6,000 368 BENEFITS FICA 392 429 431 500 69 Pension Health Insurance Worker & Unemploy Comp 193 286 444 370 (74) SUB -TOTAL 585 715 875 870 (5) Total WAGES and BENEFITS 5,576 6,321 6,507 6,870 363 OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities 157 165 200 200 Rentals, Leases Insurance Repairs, Maintenance 18 Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies 68 200 200 Books, Sub, Memberships Internal Service Charges Total Operating Expenses 243 165 400 400 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Conslr x n in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 5.819 6.489 6s07 7.270 393 , THIS PAGE INTENTIONALLY LEFT BLANK FIRE RESOURCE At Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL DIVISION SUMMARY: Administration Control Volunteers Prevention Lifeguards TOTAL CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERAL FUND DEPARTMENT: FIRE 46,794 61,043 REVISED 139,142 (107,314) ACTUAL 'ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE 45,653 55,385 68,857 495,789 599,109 629,445 676,692 47,247 45,685 72,725 148,829 167,502 18,673 11,322 31,755 178,809 57,350 (121,459) 552,796 703.589 951.083 901.544 (55,539) 46,794 61,043 246,456 139,142 (107,314) 405,783 499,053 521,162 546,960 25,798 1,525 7,743 32,909 27,075 (5,834) 45,653 55,385 68,857 13,472 98,694 90,097 101,171 119,510 18,339 552.796 703.589 957.083 901.544 (55,539) AUTHORIZED PERSONNEL POSITION 1993/1994 1994/1995 Fire Chief 1 1 3 3 Fire Lieutenants 3 3 First Engineers 6 Firemen/EMT's Fire Marshall 0.855 1 1 1 Lifeguard Captain 2 2 Lifeguard Lieutenants 15 15 Lifeguards TOTAL 31.85 32 15% of Fire Marshall's salary was included in City Hall - General Government 1993/1994 Budget. The Fire Marshall's entire salary is included in the Fire Department -Fire Prevention Budget for 1994/1995. DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT. DESCRIPTION: The Fire Department's budget reflects the operating funds needed to: 1) enforce all fire and life safety codes adopted by the City of Atlantic Beach to minimize the number of fires and related injuries; 2) perform inspections of all commercial buildings citywide; 3) reduce worker's compensation claims; 4) perform home inspections upon request; and, 5) issue inspection violations and follow-up on compliance. MAJOR ACCOMPLISHMENTS: GOALS and OBJECTIVES: FISCAL YEAR 1993 - 94 FISCAL YEAR 1994 - 95 o Offer fire prevention and safety education and training programs to the general public in an effort to reduce fire frequency and injury. o Inspect all commercial businesses on an annual basis for code compliance. o Inspect all restaurant hood systems with pre-engineered systems every six months for code compliance. o Visit day care centers every three months for follow-up on fire drill and other safety procedures. WORKLOAD INDICATORS FY 94 Fire Safety Inspections 165 Occupational License Inspections 72 40 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND FIRE ADMINISTRATION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 32,877 33,879 38,000 46,000 250 8,000 Overtime Special Pay 1,200 1,291 250 1,900 1,900 SUB -TOTAL 34,077 35,170 40,150 48,150 8,000 BENEFITS 2,825 2,675 3,071 3,000 (71) FICA 1,320 324 2,170 5,135 2.965 Pension 1,856 1,511 1,930 2,160 230 Health Insurance 882 2,014 2,134 1,960 (174) Worker & Unempioy Comp SUB -TOTAL 6,883 6,524 9,305 12,255 2.950 Total WAGES 40,960 41,694 49,455 60,405 10,950 and BENEFITS OPERATING EXPENSES: Professional Services 100 Accounting, Auditing 921 140 400 800 400 Contractual Services 2,390 792 2,500 1,500 (1,000) Travel, Training 776 360 450 Communication Postage Utilities 41 409 Rentals, Leases Insurance 959 946 2,609 1,500 (1,109) Repairs, Maintenance 715 785 1,000 1,200 200 Printing, Publishing Advertising, Promotion 63 Other Current Charges250 676 1,000 500 (500) Office Supplies 431 995 1,550 1,500 (5 0) Operating Supplies Books, Sub, Memberships 127 2,030 1,605 47,445 1,820 52,717 5,272 Internal Service Charges 'j 5.834 7,712 58,469 61,987 3,518 Total Operating Expenses CAPITAL OUTLAY: Land 8,632 125,000 (125,000) Buildings Other improvements 3,005 13,532 16,750'; 3,218 Equipment Constnution in Progress 11,637 138,532 16,750 (121,782) Total Capital Outlay QEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: TO To Other Total Transfers DIVISION TOTALS: 46,794 61.043 246.456 139.142 (107.314) 41 __ PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND FIRE CONTROL REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE 263,010 309,877 306,190 320,000 13,810 14,271 19,092 20,000 5,000 (15,000) 24,147 33,807 22,964 30,000 7,036 301,428 362,776 349,154 355,000 5,846 23,751 26,488 26,710 27,000 290 9,672 1,572 17,483 37,860 20,377 21,320 22,963 22,411 24,500 2,089 6,849 19,679 17,192 19,500 2,308 61,592 70,702 83,796 108,860 25,064 363,020 433,478 432,950 463,860 30,910 135 75 3,900 2,000 (1,900) 163 138 1,883 2,000 117 5,458 10,115 10,100 10,000 (100) 800 10,500 9,700 66 500 500 8,795 23,561 19,378 22,000 2,622 307 400 600 200 122 95 2,400 1,500 (900) 19,909 15,850 17,755 19,000 1,245 197 1,021 34,582 50,404 58,137 66,100 9,963 2,400 (2,400) 8,181 15,171 27,675 15,000 ; (12,675) 8,181 15,171 30,075 15,000 (15,075) 405.783 499.053 521.162 546.960 25.798 42 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERALFUND FIRE - VOLUNTEERS -43 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA 796 (796) Pension Health Insurance 10,400 11,000 600 Worker & Unempioy Comp 584 500 (84) SUB -TOTAL 11,780 11,500 (280) Total WAGES and BENEFITS 11,780 11,500 (280) OPERATING EXPENSES: Professional Services 445 270 4,875 5,875 1,000 Accounting, Auditing Contractual Services 18 52 505 500 (5) Travel, Training 21 731 1,000 1,000 Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 10 40 500 500 Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies 100 100 Operating Supplies 1,031 4,690 6,447 5,000 (1,447) Books, Sub, Memberships 600 Internal Service Charges Total Operating Expenses 1,525 5,783 13,427 13,575 148 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 1,960 7,702 2,000 (5,702) Construction in Progress Total Capital Outlay 1,960 7,702 2,000 (5,702) DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS:1,525 7.743 32,909 27,075 " (5,834) -43 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND FIRE PREVENTION 44 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 30,089 36,109 36,000 (109) Overtime Special Pay 2,070 1,614 2,000 386 SUB -TOTAL 32,159 37,723 38,000 277 BENEFITS 2,363 2,445 2,754 309 FICA Pension 264 1,636 4,053 2,417 Health Insurance 1,636 1,674 1,631 1,704 2,000 2,000 369 296 Worker & Unemploy Comp SUB -TOTAL 5,937 7,416 10,807 3,391 Total WAGES and BENEFITS 38,096 45,139 48,807 3,668 OPERATING EXPENSES: Professional Services Accounting, Auditing 160 547 500 (47) Contractual Services 63 2,050 1,500 (550) Travel, Training 450 450 Communication Postage Utilities 350 350 Rentals, Leases Insurance Repairs, Maintenance 892 1,000 500 350 1,250 (650) 750 Printing, Publishing 128 Advertising, Promotion Other Current Charges 404 500 350 (150) Office Supplies 2,080 2,414 1,900 (514) Operating Supplies Books, Sub, Memberships 1,763 1,435 1,400 Internal Service Charges Total Operating Expenses 5,490 9,246 8,050 (1,196) CAPITAL OUTLAY: Land Buildings Other Improvements 2,067 1,000 12,000 11,000 Equipment Construction in Progress Total Capital Outlay 2,067 1,000 12,000 ! 11,000 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 45.653 55.385 68.857 ,` 13.472 , 44 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUT Land Buildings Other Improvements Equipment Construction In Progress Total Capital Outlay Principal Interest Other Total Debt Service To TO Other Total Transfers DIVISION TOTALS: CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND FIRE - LIFEGUARDS REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE 82,211 75,510 78,000 80,000 2,000 402 112 15,790 6,240 82,613 75,622 78,000 80,000 2,000 6,382 5,445 5,967 6,120 153 2,814 4,774 6,154 6,000 (154) 9,196 10,219 12,121 12,120 (1) 91,809 85,841 90,121 92,120 1,999 270 180 3,600 3,600 322 435 420 520 100 73 80 200 300 100 956 382 2,500 6,500 4,000 18 53 110 200 90 100 100 1,905 2,206 2,500 4,450 1,950 200 120 120 3,744 3,336 9,550 15,790 6,240 5,000 5,000 3,141 920 1,500 6,600 5,100 3,141 920 1,500 11,600 10,100 0 98.694 90.097 101.171 119.510 �18339 I 45 PUBLIC WORKS RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL DIVISION SUMMARY: Streets and Roads Parks Maintenance TOTAL CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERALFUND DEPARTMENT: PUBLIC WORKS 437.210 536.690 667.460 667.328 (132) 1 387,081 469,940 REVISED 567,226 (10,593) ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE 274,970 297,471 317,007 293,798 (23,209) 160,309 152,590 309,907 324,130 14,223 1,931 86,629 40,546 49,400 8,854 437.210 536.690 667.460 667.328 (132) 1 387,081 469,940 577,819 567,226 (10,593) 50.129 437.210 66,750 536.690 89.641 667.460 100.102 667.328 10.461 (132) POSITION Director of Public Works Assistant Public Works Director Sanitation and Maintenance Division Director Public Works Forman Heavy Equipment Operator General Maintenance Worker I & II Administrative Assistant Clerk/Dispatcher Clerk Parks Maintenance Workers AUTHORIZED PERSONNEL 1993/1994 1994/1995 • 1 1 1 1 1 1 1 1 6 6 * 1 1 0.40 ** 3 13.40 12 Employees moved to Public Works Administration Intemal Service Fund. Employee moved from Parks Fund .46 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT: DESCRIPTION: The Public Works Department's budget reflects the operating funds needed to: 1) maintain the City's parks, four neighborhood and six passive parks; and, 2) maintain and improve the City's streets, such as paving and resurfacing. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1993 - 94 o Entered agreement with FOOT to maintain Atlantic Blvd. and Mayport Rd. o Received FOOT acknowledgement of ownership and subsequent cleaning of Aquatic Gardens ditch. o Crosstrained personnel in use of new equipment. o Obtained commercial drivers licenses for drivers/operators. o Improved ditch maintenance. GOALS and OBJECTIVES: FISCAL YEAR 1994 - 95 o Replace aged vehicles and equipment to reduce repair and mainenance expense. WORKLOAD INDICATORS FY 94 Tons of Asphalt Patching 100 Tons of Limerock 800 Feet of Ditch Maintained 24,552 Little League and Softball Fields 3 47 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND PUBLIC WORKS - STREETS AND ROADS BUDGET INCREASE 1994-95 DECREASE 164,043 (18,881) 7,000 REVISED 2,000 ACTUAL ACTUAL BUDGET 14,306 1991-92 1992-93 1993-94 18,000 1,425 PERSONAL SERVICES: WAGES Salaries and Wages 170,974 191,857 182,924 7,000 Overtime 4,214 2,069 4,436 1,178 3,658 Special Pay 8,000 31,436 SUB -TOTAL 177,257 197,471 193,582 BENEFITS 13,593 15,159 14,809 FICA Pension 15,420 15,240 19,500 Health Insurance 16,630 5,833 18,032 9,614 16,575 12.641 Worker & Unemploy Comp 900 37,000 (1,591) 17,859 SUB -TOTAL 51,476 58,045 63,525 BUDGET INCREASE 1994-95 DECREASE 164,043 (18,881) 7,000 2,000 (1,658) 173,043 (20,539) 14,306 (503) 12,929 (6,571) 18,000 1,425 13,618 977 58,853 (4,672) Total WAGES228,733 255,516 257,107 231,896 (25,211) and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Road and Material Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay Principal Interest Other Total Debt Service To Other Total Transfers DIVISION TOTALS: 3,271 14,348 8,686 25,846 25,000 (846) 59 293 527 500 1,000 500 500 (500) 45,309 55,751 53,000 55,000 2,000 (99) 5,874 6,049 8,099 8,000 31,436 22,923 20,517 25,000 4,483 (42) 1,215 1,796 1,542 1,500 270 191 2,000 1,000 (1,000) 7,846 28,637 106 24,460 900 38,591 900 37,000 (1,591) 17,859 . 7,306 33,593 35,000 500 500 94,078 97,230 3,152 156,417 127,795 280,166 287,130 6,964 545 1,386 86,629 40,546 48,200 7,654 1,931 86,629 40,546 48,200 7,654 387.081 469.940 577.819 567.226 (10.593) 48 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND PUBLIC WORKS - PARKS MAINTENANCE ;49 , REVISED _ ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 34,014 28,870 41,600 43,000 1,400 Overtime 396 557 1,000 2,000 1,000 Special Pay 226 832 800 (32) SUB -TOTAL 34,410 29,653 43,432 45,800 2,368 BENEFITS FICA 2,654 2,291 3,323 3,442 119 Pension 3,768 3,540 4,435 4,060 (375) Health Insurance 3,710 3,514 5,428 5,700 272 Worker $ Unemploy Comp 1,695 2,957 3,282 2,900 (382) SUB -TOTAL 11,827 12,302 16,468 16,102 (366) Total WAGES and BENEFITS 46,237 41,955 59,900 61,902 2,002 OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services 20,243 27,000 31,000 4,000 Travel, Training Communication Postage Utilities Rentals, Leases 1,224 649 2,500 3,000 500 Insurance Repairs, Maintenance 1,553 3,645 241 (241) Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies 1,115 258 3,000 3,000 Books, Sub, Memberships Internal Service Charges Total Operating Expenses 3,892 24,795 29,741 37,000 7,259 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 1,200 1,200 Construction In Progress Total Capital Outlay 1,200 1,200 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 50.129 66.750 89,641 100.102 10.461 ;49 , THIS PAGE INTEN TIONALL Y LEFT BLANK BEA UTIFICA TION RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL DIVISION SUMMARY: Beautification TOTAL CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERAL FUND DEPARTMENT: BEAUTIFICATION POSITION q Beautification Coordiantor (Part Time) Landscape Gardner (New Part Time ) 24,237 15,015 49,124 34,109 () 24,237 15,015 49,124 34,109 AUTHORIZED PERSONNEL 50 1993/1994 1994/1995 1 1 1 1 2 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE 9,391 9,825 22,974 13,149 3,439 2,010 16,150 14,140 11,407 3,180 10,000 6,820 24.237 15.015 49,124 34.109 POSITION q Beautification Coordiantor (Part Time) Landscape Gardner (New Part Time ) 24,237 15,015 49,124 34,109 () 24,237 15,015 49,124 34,109 AUTHORIZED PERSONNEL 50 1993/1994 1994/1995 1 1 1 1 2 51 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT:$EAUTIEtCATIONa ,<� DESCRIPTION: The Beautification Department's budget reflects the operating funds needed to implement planned program or projects of the Beautification Committee and/or for the City of Atlantic Beach, thereby providing an aesthetically pleasing and environmentally healthy lifestyle for residents and visitors. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1993 - 94 o o o o Successfully applied for and received Federa%State tree planting grant for planting 57 trees. Received Tree City, USA recognition for the second consecutive year. Implemented landscaping and maintenance program on a cost -share basis for two Atlantic Blvd. medians. Coordinated observance of Florida Arbor Day with third annual tree sale and educational programs at Atlantic Beach elementary school. GOALS and OBJECTIVES: FISCAL YEAR 1994 - 95 o o Oversee planting of 57 trees awarded by grant. Implement maintenance program for all landscaped City property and at four "Welcome" sign locations. o o o Pursue additional grant awards. Continue Arbor Day programs and Tree City, USA designation award. Coordinate cultural and artistic programs and/or events for the Arts and Entertainment Board. WORKLOAD INDICATORS FY 94 Meetings Attended - Tree, Beautification, Arts & Entertainment 50 51 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Intemal Service Charges Total Operating Expenses CAPITAL OUT Land Buildings Other Improvements Equipment Construction In Progress Total Capital Outlay Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND BEAUTIFICATION 11,407 11,407 3,180 10,000 6,820 3,180 10,000 6,820 24,237 15,015 49,124 34,109 52 I REVISED ACTUAL ACTUAL BUDGET BUDGET 1994-95 INCREASE DECREASE 1991-92 1992-93 1993-94 8,691 8,262 19,000 10,738 664 664 8,691 8,262 19,664 11,402 665 632 1,460 828 881 1,800 919 35 50 50 700 1,563 3,310 1,747 9,391 9,825 22,974 13,149 2,088 140 200 200 27 300 (300) 2553 750 750 150 150 363 2,000 2,000 199 240 350 110 369 720 12,700 11,980 3,439 16,150 14,140 2,010 11,407 11,407 3,180 10,000 6,820 3,180 10,000 6,820 24,237 15,015 49,124 34,109 52 I CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERAL FUND DEPARTMENT: PARKS AND RECREATION POSITION Recreation Director General Maintenance Workers Part-time Activity Director AUTHORIZED PERSONNEL 1993/1994 1 3 1 5 Employees moved to Public Works - Parks Maintenance. 53 1994/1995 1 REVISED ACTUAL .'ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE RESOURCE ALLOCATION: Personal Services 34,194 35,975 48,836 49,676 840 Operating Expenses 22,969 31,040 79,162 81,509 2,347 Capital Outlay 7,980 13,945 16,920 41,800 24,880 Debt Service Transfers TOTAL 65.143 80.960 144.918 172.985 28.067 DIVISION SUMMARY: Administration 34,918 36,962 75,150 71,080 (4,070) Reci+eation Activities 24,220 30,703 59,768 55,905 (3,863) Park Improvements 6,005 13,295 10.000 46,000 36,000 TOTAL 65.143 80.960 144.918 172.985 28.067 POSITION Recreation Director General Maintenance Workers Part-time Activity Director AUTHORIZED PERSONNEL 1993/1994 1 3 1 5 Employees moved to Public Works - Parks Maintenance. 53 1994/1995 1 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT: DESCRIPTION: The Parks and Recreation Department's budget reflects the operating funds needed to support recreational activities throughout the City. Programs such as youth baseball and softball, YMCA Play Gym for infants/toddlers, summer camps and community theatre are sponsored by this department. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1993 - 94 o Re -roofed Adele Grage Community Center. o Expanded services at Donner Park and the Adele Grage Community Centers. o Increased the size of the Recreation Advisory Board to 7 members, who are taking a more active role in Parks & Recreation issues. o Added to the Maintenance Crew, so that the 3 members work indepen- dently and together, for more efficiency. o Expanded Atlantic Beach Experimental Theatre site. GOALS and OBJECTIVES: FISCAL YEAR 1994 - 95 o Secure approximately 8 acres of land to provide additional parkland (Tresca). o Renovate concession stands at Russell and Donner Parks. o Continue expanding youth programs and activities in cooperation with the Atlantic Beach Athletic Association and the YMCA. o Resurface tennis courts at Russell Park. o Upgrade the air conditioning system at the Grage Center. WORKLOAD INDICATORS FY '94 Recreational Park Programs (No. Served) 21,607 Adele Grage Community Center (No. Served) 10,119 ABET Theatre Rehearsals & Performances (No. Served) 5,113 Youth Baseball (Little League) Participants 435 Youth Softball Participants 90 54 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND PARKS ADMINISTRATION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 26,988 27,245 37,164 31,000 (6,164) Overtime Special Pay 561 584 500 (84) SUB -TOTAL 26,988 27,806 37,748 31.500 (6,248) BENEFITS FICA 2,138 2,017 2,888 2,371 (517) Pension 2,304 2,340 3,962 2,800 (1,162) Health Insurance 1,802 1,952 1,886 2,000 114 Worker $ Unemploy Comp 962 1,860 2,352 2,300 (52) SUB -TOTAL 7,206 8,169 11,088 9,471 (1,617) Total WAGES and BENEFITS 34,194 35,975 48,836 40,971 (7,865) OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services 67 Travel, Training 320 761 500 1,000 500 Communication Postage 116 100 100 Utilities ' Rentals, Leases Insurance Repairs, Maintenance 168 Printing, Publishing 11 Advertising, Promotion Other Current Charges 45 Office Supplies 4 Operating Supplies 65 -- Books, Sub, Memberships 89 65 150 200 Internal Service Charges 25,564 28,809 3,245 Total Operating Expenses 724 987 26,314 30,109 3,795 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Constriction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 34.918 36.962 75.150 71.080 •'(4.070) CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND PARKS - RECREATION ACTIVITIES To To Other Total Transfers 24 220 30.703 59,768 55,905 (3.863) 56 . REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 8,000 8,000 Overtime Special Pay SUB -TOTAL 8,000 8,000 BENEFITS 612 612 FICA Pension Health Insurance 93 93 Worker & Unemploy Comp SUB -TOTAL 705 705 Total WAGES 8,705 8,705 and BENEFITS OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services 7,199 3,661 Travel, Training Communication 342 474 1,200 700 (500) Postage Utilities 2,645 5,273 10,000 6,000 (4,000) Rentals, Leases 619 8,500 8,500 Insurance Repairs, Maintenance 2,673 8,463 22,258 19,000 (3,258) Printing, Publishing 679 1,429 1,700 2,200 500 Advertising, Promotion 4,000 4,000 Other Current Charges Office Supplies 498 586 800 800 Operating Supplies 1,585 10,167 8,390 6,000 (2,390) Books, Sub, Memberships Internal Service Charges Total Operating Expenses 16,240 30,053 52,848 47,200 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 5,950 2,030 650 6,920 (6.920) Construction in Progress Total Capital Outlay 7,980 650 6.920 (6.920) DEBT SERVICE: Principal Interest Other Total Debt Service To To Other Total Transfers 24 220 30.703 59,768 55,905 (3.863) 56 . PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND PARKIMPROVEMENTS REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE (28) 2,313 90 1,398 3,000 3,000 1,200 1,200 2,232 6,005 4,200 4,200 2,000 20,000 18,000 3,000 21,800 18,800 13,295 5,000 (5,000) 13,295 10,000 41,800 31,800 6.005 13.295 10,000 46,000 36.000 57 NON -DEPARTMENTAL RESOURCE AI LOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL DIVISION SUMMARY: Non - Departmental TOTAL CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERAL FUND DEPARTMENT: NON - DEPARTMENTAL REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE 457.226 409,331 -341,884 643,701 301,817 457.226 409.331 341.884 643.701 301.817 457,226 409,331 341,884 643,701 301,817 457.226 409.331 341.884 643.701 301.817 58 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT$tINQliI-A+lE1'ITi;gY g: DESCRIPTION: The Non -Departmental Department's budget reflects the operating funds needed for transfers to debt service, capital projects and police trust and grant funds. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1993 - 94 GOALS and OBJECTIVES: FISCAL YEAR 1994 - 95 WORKLOAD INDICATORS FY 94 59 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND NON -DEPARTMENTAL REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unempioy Comp SUB -TOTAL Total WAGES and BENEFITS OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay TRANSFERS: To Debt Service Fund 436,749 409,067 341,884 376,128 34,244 To To Capital Projects Fund 12,337 257,000 257,000 To Pension Fund 2,140 To Police Trust Fund 6,000 264 5,000 5,000 To Police Grant Fund 5,573 5,573 Other 457,226 409,331 341,884 643,701 301,817 DIVISION TOTALS: 457.226 409.331 341.884 643,701 301.817 60 Ic SPEC/AL REVENUE FUNDS SPECIAL REVENUE FUNDS Special Revenue Funds are used to account for proceeds of specific revenue sources that are legally restricted to be expended for specific purposes. Convention Development Tax Fund - Received from the levy of local tourist development tax and is restricted by Florida Statute 212.0305 to enlarge, improve or construct convention centers, or to promote convention development activities within the City. The City receives 2% of collections of the bed tax, net of a 1 % administrative fee charged by the County. Local Option Gas Tax - Received from the levy of Gas Tax and restricted by Florida Statute for the maintenance and construction of roads and drainage systems. Community Development Block Grant - Funding provided by grants awarded by the Federal Government to be used for community development improvements within Atlantic Beach City limits. Legislative requirements of Tittle 24 HUD, Part 85 apply to monies expended for this program. B.L.E.N.D. Grant - Police Grant program restricted for police expenditures as approved by the grantor. SPECIAL REVENUE FUND HIGHLIGHTS • Local Option Gas Tax - Fund proceeds are pledged to the Gulf Breeze Loan debt service which was used to fund streets and drainage improvements in section H. The balance of funds not used for debt service are proposed to be retained in the Local Option Gas Tax for future resurfacing and striping of roads. • Community Development Block Grant - Funds to be used for the rehabilitation of 6 homes and demolish 3 abandoned and condemned homes in the Donner Subdivision. 61 CITY OF ATLANTIC BEACH SPECIAL REVENUE FUNDS COMBINED SUMMARY OF SPECIAL REVENUE FUNDS OTHER FINANCING SOURCES 3.737 TOTAL RESOURCES 934.686 995.427 916.780 940.900 24.120 EXPENDITURES CONVENTION DEVELOPMENT TAX 54,192 56,454 371,400 REVISED 351,929 (150,0 (112,208) LOCAL OPTION GAS TAX COMMUNITY DEV. BLOCK GRANT ACTUAL ACTUAL BUDGET BUDGET 1994-95 INCREASE DECREASE B.L.E.N.D. GRANT FUND 1991-92 1992-93 1993-94 CASH CARRY FORWARD 502.315 354.199 339.196 304.059 (35.137) REVENUES CONVENTION DEVELOPMENT TAX 30,596 30,618 31,000 40,000 423,114 9,000 25,114 LOCAL OPTION GAS TAX 392,309 9,466 409,561 173,883 398,000 125,000 151,434 26,434 COMMUNITY DEV. BLOCK GRANT 934.686 23.429 23.584 22.293 (1.291) B.L.E.N.D. GRANT FUND TOTAL REVENUES 432.371 637.491 577.584 636.841 59,257 OTHER FINANCING SOURCES 3.737 TOTAL RESOURCES 934.686 995.427 916.780 940.900 24.120 EXPENDITURES CONVENTION DEVELOPMENT TAX 54,192 56,454 371,400 150,000 464,137 351,929 (150,0 (112,208) LOCAL OPTION GAS TAX COMMUNITY DEV. BLOCK GRANT 513,645 9,466 173,883 125,000 151,434 22,293 26,434 (1,291) B.L.E.N.D. GRANT FUND 568.940 440.464 620.718 23.429 23,584 TOTAL EXPENDITURES 577.303 625.166 762.721 525.656 , (237,065) OTHER FINANCING USES 3.184 31.065 CASH RESERVES 354.199 339.196 154.059 415.244 261.185 TOTAL EXPENDITURES AND 934.686 995.427 916.780 940.900 24.120 CASH RESERVES RFSOURCE ALLOCATION: 4'500 (4,500) Personal Services 8,363 169,257 .134,066 151,434 17,368 OperaUng Expenses 15,445 3,437 22,293 18,856 Capital Ouuay Debt Service Transfers 568.940 440.464 620.718 351.929 (268.789) TOTAL 577.303 625.166 762.721 525.656 (237.065) 62 - CITY OF ATLANTIC BEACH CONVENTION DEVELOPMENT TAX FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES EXPENDITURES Interfund Transfers TOTAL EXPENDITURES OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers lfe%1l 54,192 56,454 150,000 (150,000) 54,192 56,454 150,000 (150,000) 2,306 154,169 132,070 13,070 203,070 190,000 210,667 188,524 163,070 203,070 40,000 54,192 56,454 150,000 (150,000) 54,192 56,454 150,000 (150,000) 63 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE /6,V acIh Cash Can Forward REVENUES 180,071 154,169 132,070 163;070 31,000 Convention Development Tax 30,596 25,629 30,000 35,000 5,000 Interest Earnings 4,989 1,000 5,000 4,000 TOTAL REVENUES 30,596 30,618 31,000 40,000 9,000 OTHER FINANCING SOURCES 3,737 TOTAL RESOURCES 210,667 188,524 163,070 203,070 40,000 EXPENDITURES Interfund Transfers TOTAL EXPENDITURES OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers lfe%1l 54,192 56,454 150,000 (150,000) 54,192 56,454 150,000 (150,000) 2,306 154,169 132,070 13,070 203,070 190,000 210,667 188,524 163,070 203,070 40,000 54,192 56,454 150,000 (150,000) 54,192 56,454 150,000 (150,000) 63 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUT Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DFBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To CAPITAL PROJECTS To GENERAL FUND Other Total Transfers CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SPECIAL REVENUE FUND CONVENTION DEVELOPMENT TAX FUND REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE 54,192 56,454 150,000 (150,000) 54,192 56,454 150,000 (150,000) 54.192 56.454 150.000 (150.000) CITY OF ATLANTIC BEACH LOCAL OPTION GAS TAX FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES Personal Services Operating Expenses Capital Outlay Debt Service Transfers 513,645 371,400 464,137 351.929 (112,208) TOTAL 513.645 371.400 464.137 REVISED ACTUAL, ACTUAL BUDGET BUDGET INCREASE 1991-92 '' 1992-93 1993-94 1994-95 DECREASE - Cash Carty Forward 322,244 200,030 207,126 140.989 (66,137) REVENUES Local Option Gas Tax 388,004 404,191 395,000 417,114 22,114 Interest Earnings 4,305 5.370 3,000 6,000 3.000 TOTAL REVENUES 392,309 409,561 398,000 423,114 25,114 OTHER FINANCING SOURCES TOTAL RESOURCES 714.553 609.591 605.126 564.103 (41.023) EXPENDITURES Interfund transfers 513,645 371,400 464,137 351.929 (112,208) TOTAL EXPENDITURES 513,645 371.400 464.137 351.929 '' (112208) OTHER FINANCING USES 878 31,065 CASH RESERVES 200.030 207.126 140,989 212,174 71,185 TOTAL EXPENDITURES AND CASH RESERVES RESOURCE ALLOCATION: 714.553 609.591 605.126 564,103 (41.0231 Personal Services Operating Expenses Capital Outlay Debt Service Transfers 513,645 371,400 464,137 351.929 (112,208) TOTAL 513.645 371.400 464.137 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SPECIAL REVENUE FUND LOCAL OPTION GAS TAX REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unempioy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To DEBT SERVICE 314,712 308,263 313,137 351,929 38,792 To CAPITAL PROJECTS 198,933 63,137 151,000 (151,000) To GENERAL FUND Total Transfers 513,645 371,400 464,137 351,929 (112,208) DIVISION TOTALS:- 513.645 371,400 - 464.137 351.929 (112,208) 66 , CITY OF ATLANTIC BEACH COMMUNITY DEVELOPMENT BLOCK GRANT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVENUES Community Development Block Grant State Grant Transfers - In TOTAL REVENUES OTHER FINANCING SOURCES TOTAL RESOURCES EXPENDITURES Operating Expenses Interfund Transfers TOTAL EXPENDITURES OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE 1,104 173,883 125,000 151,434 26,434 8.362 9.466 173.883 125.000 151,434 26.434 9.466 173.883 125.000 151.434 26.434 8,363 161,273 118,419 151,434 33,015 1,103 12,610 6,581 (6,581) 9,466 173,883 125,000 151,434 26,434 9.466 173.883 125.000 151.434 26.434 8,363 161,273 118,419 151,434 33,015 1.103 12,610 6.581 (6,581) 9.466 173.883 125.000 151.434 26.434 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GRANT FUNDS COMMUNITY DEVELOPMENT BLOCK GRANT REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unempioy Comp SUB -TOTAL Total WAGES and BENEFITS OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services 8,363 161,273 118,419 151,434 33,015 Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses 8,363 161,273 118,419 151,434 "`33,015 CAPITAL OUTLAY: Land Buildings Other improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To GENERAL FUND 1,103 12,610 6,581 (6,581) To Other Total Transfers 1,103 12,610 6,581 (6,581) DIVISION TOTALS: 9.466 173.883 125.000 151.434 26.434 - j , CITY OF ATLANTIC BEACH , B.L.E.N.D. GRANT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES Cash Cam Forward REVENUES B.L..E.N.D. Grants Transfer from General Fund Interest Earnings TOTAL REVENUES OTHER FINANCING SOURCES TOTAL RESOURCES REVISED ACTUAL, ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE 17,571 23,584 16,720 (6,864) 5,858 5,573 5,573 23.429 23.584 22.293 (1.291) EXPENDITURES 4,500 ( 4 500 Personal Services 7,984 15,647 (15,647) Operating Expenses 15.445 3.437 22.293 18.856 Capital Outlay TOTAL EXPENDITURES 23.429 23.584 22.293 (1.291) CASH RESERVES OTHER FINANCING USES TOTAL EXPENDITURES AND 23.584 22.293 11.2911 CASH RESERVES -----23A29— RESOURCE ALLOCATION: 4,500 (4,500) Personal Services 7,984 15,647 (15,647) x Operating Expenses Operatingtal 15,445 3,437 22,293 18,856 CapDebt Service Transfers - TOTAL 23.429 23.584 22.293 (1.291) PFRSONAI_ E_ME WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Investigations Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GRANT FUND B.L.E.N.D. GRANT REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE 4,500 4,500 4,500 4,105 6,721 3,779 6,404 100 2,522 7,984 15,647 15,445 3,437 15,445 3,437 (4,500) (4,500) (4,500) (6,721) (6,404) (2,522) (15,647) 22,293 18,856 22,293 18,856 23.429 23.584 22.293 - V / 70 DEBT SERV/CE FUND DEBT SERVICE FUND Debt Service Funds are used for the purpose of accumulating recources for the payment of interest and principal and related cost of General Government long term debt as follows: ® 1971 General Obligation Bond e 1985 Florida Municipal Loan e City of Gulf Breeze Loan • Liberty National Leasing 6 Sun Bank Leasing 6 Proposed New Lease 71 CITY OF ATLANTIC BEACH DEBT SERVICE FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service 742,053 691,530 735,526 769,789 34,263 Transfers TOTAL 742.053 691.530 735.526 769.789 34.263 72 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE Cash Carry Forward 34,440 43,503 37,639 75 6;z -z) (37,639) REVENUES Ad Valorem Taxes 41,362 38,192 44,428 41,732 (2,696) Transfer from General Fund 389,235 347,112 339,324 376,128 Transfer from Gas Tax Fund 314,711 308,262 313,137 351,929 Interest Earnings 2.435 1,660 1,000 (1,000) TOTAL REVENUES 747,743 695,226 697,889 769,789 71,900 OTHER FINANCING SOURCES 3,373 TOTAL RESOURCES 785.556 738.729 735.528 769.789 34.261 EXPENDITURES Debt Service Fund 742,053 691.530 735,526 769,789 34,263 TOTAL EXPENDITURES 742,053 691,530 735,526 769,789 34,263 CASH RESERVES 43.503 37,639 , OTHER FINANCING USES 9.560 TOTAL EXPENDITURES AND CASH RESERVES 785.556 738.729 735.526 769.789 34.263 RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service 742,053 691,530 735,526 769,789 34,263 Transfers TOTAL 742.053 691.530 735.526 769.789 34.263 72 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES DEBT SERVICE FUND DEBT SERVICE REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings_ Other Improvements Equipment Construction In Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 514,398 � :-> Z02,549 565,718 227,305 188,631 169,308 350 350 500 742,053 691,530 .735,526 691.530 735.526 769.789 34.263 73. 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"%: !{ri�.:.t%j}' .C.�±9Yli�1f rF i�r;"Si N O w spuesnoyl C C O ca J fl O c c6 ccaa ++ •L' m .a O U •� N d76 J C1 cu J N m C co `O m w 75 O Z J c Z N O L- o m o rn rn n. o 74 CAPITAL PROJECTS FUND Capital Project Funds are used for the purpose of accounting for financial resources and expenditures related to the acquisition or construction of major capital facilities and improvement other than those recorded in the Enterprise (Proprietary) Funds. Following are the Capital Projects proposed for the 1994-95 Budget: Project Description Improvements to Public Safety Building $118,000 Acquisition of Park Land $250,000 Concession Stand - Russell Park $ 70,000 - Concession Stand - Donner Park .$ 95,000 75 Funding Source Funds Budgeted and Allocated in prior year 1993-94 Budget. Property Taxes -.6 mill increase. City of Jacksonville Renaissance Grant City of Jacksonville Renaissance Grant CITY OF ATLANTIC BEACH CAPITAL PROJECTS FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES Dash .a Forward REVENUES Intergovernmental Grants Transfer from General Fund Transfer from Gas Tax Fund Transfer from Convention Development Loan Proceeds Authorized use of Fund Balance Interest Earnings TOTAL REVENUES OTHER FINANCING SOURCES TOTAL RESOURCES EXPENDITURES Operating Expenses Debt Service Capital Outlay TOTAL EXPENDITURES CASH RESERVES OTHER FINANCING USES TOTAL EXPENDITURES AND CASH RESERVES RESn11RGE AI_LOI Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL ACTUAL ACTUAL REVISED BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95DECREASE 39,991 354,346 81.370 130,305 255:905 - 125,000 165,000 165,000 257,000 257,000 12,336 198,932 63,136 150,000 (150,000) (151,000) 54,191 56,453 151,000 140,000 10,828 (10,828) 6.438 1.711 ----- 271,897 261.300 311.828 422.000 110.172 626.243 342.670 442.133 677.305 235.172- 12,302 15,884 229,838 51,171 221,172 105.319 311,828 533.000 242,140 172.374 311.828 533.000 221,172 81.370 130.305 130,305 144.305 14.000. 302,733 39,991 626.243 342.670 442.133 _ 677.305- 235.172_ 12,302 15,884 229,838 105,319 311,828 51,171 242.140 311.828- 533.000 221,172 76 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS OPERATING EXPEN: Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES CAPITAL IMP MENT FUND CAPITAL IMPROVEMENTS REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE 12,302 9,915 5,600 369 12,302 15,884 250,000 250,000 20,233 16,001 145,000 283,000 138,000 112,828) 200,460 28,265 112,828 54,000) 9,145 61,053 54,000 229,838 105,319 311,828 533,000 221.172 51,171 51,171 242.140 172.374 311,828 533.000 221.172 77 ENTERPRISE FUNDS ENTERPRISE FUNDS Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private businesses where the interest of the City is that the costs of providing goods and services the general public on a continuing basis be financed or recovered primarily through user charges, or where the City has decided that periodic determination of revenues earned, expenses incurred and or net income is appropriate for capital maintenance, public policy, management control or other purposes. • Water Fund - Provides water services to the City of Atlantic Beach and the Buccaneer and Oak Harbor areas which are out of the City's limits. • Sewer Fund - Provides sewer services to the City of Atlantic Beach and the Buccaneer and Oak Harbor areas which are out of the City's limits. • Sanitation Fund - Provides garbage, trash and recycling collection for the City of Atlantic Beach. • Stormwater Utility - Accumulates funds through a stormwater charge for drainage and stormwater improvements in the City. The Water Funds and the Sewer Funds have been combined into single Water and Sewer Funds for the 1994-95 Budget. The Atlantic Beach and Buccaneer/Oak Harbor operations are reflected as Water and Sewer Fund divisions rather than individual Funds. The Bond which required this separation was paid off and the maintenance of separate funds is no longer necessary. ENTERPRISE FUND HIGHLIGHTS The increase in expenditures in the Water and Sewer Funds is due to continued capital improvements funded by the 10 million dollar Barnett Bank loan. In addition to the existing loan with Barnett, a 2 million dollar expansion of the loan is pro- posed to fund additional capital expenditures. For details of the Capital Expenditures see the Capital Improvement Program section of the Budget. M CITY OF ATLANTIC BEACH ENTERPRISE FUNDS COMBINED SUMMARY ENTERPRISE FUNDS OTHER FINANCING SOURCES 790,174 TOTAL RESOURCES 11,576.705 10.213.218 9.822,659 14,291,667 4.469.008 EXPENDITURES WATER UTILITY 2,183,630 1,621,458 2,687,374 REVISED 2,903,888 7,264,588 660,995 3,587,168 SEWER UTILITY ACTUAL ACTUAL BUDGET 1993-94 BUDGET 1994-95 INCREASE DECREASE SANITATION STORMWATER 1991-92 1992-93 248,882 252,100 3,218 CASH CARRY FORWARD 5,255.973 4,905,080 2,589,192 2,384,176 (205,016) REVENUES WATER UTILITY 2,058,171 1,469,487 2,604,499 3,313,968 3,049,833 7,497,658 445,334 4,183,690 SEWER UTILITY 2,363,694 893,177 2,424,485 1,175,645 1,092,000 1,135,000 43,000 SANITATION STORMWATER 215,516 238,521 223.000 225.000 2.000 TOTAL REVENUES 5,530,558 5,308,138 7,233,467 11,907,491 4,674,024 OTHER FINANCING SOURCES 790,174 TOTAL RESOURCES 11,576.705 10.213.218 9.822,659 14,291,667 4.469.008 EXPENDITURES WATER UTILITY 2,183,630 1,621,458 2,687,374 2,242,893 3,677,420 2,903,888 7,264,588 660,995 3,587,168 SEWER UTILITY 3,417,049 789,546 914,670 1,269,288 1,062,655 (206,633) SANITATION STORMWATER 2,143 29,784 248,882 252,100 3,218 TOTAL EXPENDITURES 6,392,368 5,253286 7,438,483 11,483,231 4,044,748 OTHER FINANCING USES 279257 2,370,739 CASH RESERVES 4,905.080 2,589,192 2,384,176 2,808,436 424,260 TOTAL EXPENDITURES AND CASH RESERVES 11.576.705 10.213217 9,822.659 14,291.667 4.469.008 REsot,RCE AI LOCATION: Personal Services 990,568 1,177,436 1,417,928 1,221,523 2,579,279 1,231,170 2,561,941 9,647 (17,338) Operating Expenses 1,179,107 2,063,638 1,322,302 2,298,691 6,597,354 4,298,663 Capital Outlay Debt Service 392,525 320,605 1,015,015 421,018 917,972 592,766 500.000 171,748 (417,972) Transfers 1,766,530 TOTAL 6,392.368 5.253.286 7,438,483 11,483,2314.0449-4-8 .79 _ WATER UTILITY FUND CITY OF ATLANTIC BEACH WATER UTILITY FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES EXPENDITURES Atlantic Beach ACTUAL ACTUAL REVISED BUDGET BUDGET INCREASE DECREASE Buccaneer and Oak Harbor Administrative and Non - Divisional 1991-92 1992-93 1993-94 1994-95 296.023 TOTAL EXPENDITURES 2,183,630 1,621,458 2,242,893 99`�Jt ort 660,995 CASH Restricted Cash 187,520 127,737 (78,426) 100.479 �, 224,289 59 370 302,715 58.891 Operating Cash 453.137 640,657 1.166.649 1,294,386 22,053 6y 361,606 CASH CARRY FORWARD 1,284,386 22,053 383,659 `�0 145,945 REVENUES Minimum Water 308,543 439,081 665,541 510,944 707,480 514,435 841,289 3,491 133,809 Excess Water 528,288 19,871 17,471 14,000 28,000 14,000 Water Cut - In Fee 9,151 14,014 7,750 15.000 7.250 Service Charges 29,609 152,530 54,0 60,000 6,000 Delinquent Charges 86,811 65,692 65,000 98,721 33,721 Water Connection Charges 34 4,000 4,000 Backknow Preventor Inspection Special Assessment 38 449 31,611 30,173 15,925 20 7788 24,863 Water Capital Facilities Charge 23,377 15,000 ,000 Water Capital Improvement 83 56,174 10,500 (400,0000) Interest Earnings ,245 40,QG00 Lot Clearings Miscellaneous 17,095 5,400 400.000 (400,000) Transfers - In 905,498 743,400 1,417,100 J 673.700 Debt Proceeds TOTAL REVENUES 2,058.171 1,469,487 2,604.499 3,049,833 445,334 OTHER FINANCING SOURCES 779.188 2,626.5V- 3 433.492 806.940 TOTAL RESOURCES 3 478.0162� 763.873 EXPENDITURES Atlantic Beach 907,219 930,353 353,666 723,391 1,089,423 1,033,814 1,143,972 310,423 54,549 Buccaneer and Oak Harbor Administrative and Non - Divisional 927,379 349.032 337.439 430.079 726.102 296.023 TOTAL EXPENDITURES 2,183,630 1,621,458 2,242,893 2,903,888 660,995 OTHER FINANCING USES 223.161 1.120.361 Restricted Cash 127,737 1,166,649 100,479 (78,426) 224,289 159,370 325,588 204,016 101,299 44.646 Operating Cash CASH RESERVES 1,284,386 22,053 383,659 529,604 145,945 TOTAL EXPENDITURES AND 3 478.016 2 763.872 2626.552 3,433,492- 806.940 CASH RESERVES RESOURCE ALLOCATION: Personal Services 282,162 329,482 314,405 339,373 721,597 361,486 790,781 22,113 69,184 Operating Expenses 299,033 1,253,890 640,163 1,073,879 1,385,100 311,221 Capital Outlay Debt Service 125,384 92,961 244.447 133,096 (25.052) 166,521 200.000 33,425 225.052 Transfers 223.161 2183.630 1,621,458 2 242.893 2,903,888 660.995 TOTAL 80 DEPARTMENT DESCRIPTION and HIGHLIGHTS DESCRIPTION: The Water Department's budget reflects the operating funds needed to support the storage, treatment, and protection of potable water for consumption and fire suppression throughout the City of Atlantic Beach. MAJOR ACCOMPLISHMENTS. FISCAL YEAR 1993 - 94 o Successfully complied with all Federal and State requirements. o Partially installed touchread meters in City. o Constructed new water lines on four streets in Atlantic Beach. o Completed six month start-up period on recently improved WTPs 1 & 2. o Began distribution line analysis and hydrant testing. GOALS and OBJECTIVES. FISCAL YEAR 1994 - 95 o Complete installation of touchread meters. o Construct new well at WTP #2. o Establish a backflow and cross -connection program. o Initiate large meter testing programs. o Begin replacement of old 2" galvanized pipe in Oak Harbor. WORKLOAD INDICATORS FY 94 Gallons Treated - AB (Annually, in Million Gallons) 520,446.00 Gallons Treated - Buccaneer (Annually, in Million Gallons) 354.24 81 PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES WATER UTILITY FUND ATLANTIC BEACH DIVISION 907.219 930.353 723.391 1,033.814 310.423 REVISED - ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE 126,336 141,451 154,586 172,379 17,793 23,333 34,015 10,000 14,000 4,000 891 5,577 3,933 4,000 67 150,560 181,043 168,519 190,379 21,860 11,460 13,137 12,892 14,258 1,366 11,172 11,028 16,772 16,811 39 10,666 11,840 12,184 14,729 2,545 3,111 5,963 8,159 9,237 1,078 36,409 41,968 50,007 55,035 5,028 186,969 223,011 218,526 245,414 26,888 1,738 4,779 5,000 7,500 2,500 8,826 23,393 34,585 40,000 5,415 3,984 1,662 5,500 3,400 (2,100) 2,299 3,461 6,100 2,000 (4,100) 1,084 2,446 1,750 3,000 1,250 30,960 37,324 32,000 38,000 6,000 3,018 2,995 3,500 3,500 13,873 18,543 29,192 18,746 33,895 45,000 11,105 824 1,182 2,556 4,000 1,444 5,831 1,145 5,000 10,000 _ 5,000 170 310 750 1,000 250 44,196 51,092 89,747 94,500 4,753 165 434 1,000 -1,500 146,160 167,512 221,383 253,400 32,017 7,299 533,562 225,203 393,000 167,797 9,729 _ 6,268 58,279 142,000 83,721 557,062 574,090 539,830 283,482 535,000 251,518 907.219 930.353 723.391 1,033.814 310.423 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES WATER UTILITY FUND BUCCANEER/ OAK HARBOR DIVISION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 60,980 70,942 77,874 71,617 (6,257) Overtime 14,000 13,303 15,000 15,000 1,797 Special Pay 1,124 1,030 1,947 51000 3,053 SUB -TOTAL 76,104 85,275 94,821 91,617 (3,204) BENEFITS FICA 5,654 6,430 7,254 6,626 (628) Pension 5,836 5,211 5,292 6,056 8,301 6,497 7,813 5,772 (488) (725) Health Insurance Worker & Unemploy Comp 2,388 3,418 3,974 4,244 270 SUB -TOTAL 19,089 21,196 26,026 24,455 (1,571) Total WAGES and BENEFITS 95,193 106,471 120,847 116,072 (4,775) Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other improvements Equipment Construction In Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service To General Fund To Other Total Transfers 20,000 6,848 14,200 7,500 14,900 9,188 20,299 23,400 3,101 2,047 1,881 2,400 3,400 1,000 2,550 1,797 3,100 4,000 900 1,047 1,598 1,740 1,000 (740) 48,130 51,245 55,000 55,000; 1,939 1,518 2,575 2,800 - 225 8,190 13,793 10,062 18,518 21,371 33,000 - 11,629 1,017 986 2,150 1,000, (1,150) 7,263 17,957 10,000 8,000 (2,000) 1,350 396 800 1,000 200 29,710 24,077 43,531 36,500 (7,031) 450 633 1,013 1,200 152,386 146,764 178,179 177,800 (379) 15,584 659,686 47,624 694,325 831,600 137,275 4,530 .52,709 96,072 18,500 (77,572) 679,800 100,333 790,397 " 850,100 59,703 98 98 927,379 353,666 - 1,089,423 1,143,972 54.549 83 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES WATER UTILITY FUND ADMINISTRATIVE AND NON - DIVISIONAL REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SFRVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS OPERATING EXPENSES: Professional Services 6,000 6,000 Accounting, Auditing Contractual Services Travel, Training Communication 487 129 - Postage Utilities Rentals, Leases 37,275 26,816 (10,459) Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships 278,760 326,765 48,005 Internal Service Charges 129 322,035 359,581 37,546 Total Operating Expenses 487 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DFRT SERVICE: 43,750 33,207 Principal10,543 Interest 125,384 92,765 122,353 122,771 418 (200) Other Total Debt Service 98 92,863 200 133,096 166,521 33,425 125,384 TRANSFERS: To General Fund 203,161 244,447 (25,052) 200,000 225,052 ToSewer Utility Fund 20,000 Other Total Transfers 223,161 244,447 (25,052) 200,000 225,052 DNISION TOTALS: 349.032 337.439 430.079 726.102 `\ 296.023 . , ,, __ .._ ,. �- a CITY OF ATLANTIC BEACH SEWER UTILITY FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVENUES E.P.A. Grant Sewer Service Base Charge 4,328 961,293 928,712 REVISED 1,201,647 1,376,537 162,223 171,728 ACTUAL ACTUAL BUDGET 1993-94 BUDGET INCREASE 1994-95 DECREASE 114,020 1991-92 1992-93 3,417,049 2,687,374 56,500 50,000 6,500 ( ) Sewer Assesments Capital Facilities Acquisition Charges 174,704 180,699 139,075 233,800 45,000 94,725 (47,500) Interest Earnings CASH Restricted Cash 2,407,043 2.027.054 2,066,770 1.179.287 476,981 1.664.273 435,091 (41,890) -1.342.711 (321,562) Operating Cash CASH CARRY FORWARD 4,434,097 3,246,057 2,141,254 11, 717, 0Y (363,452) 3,806,994 Debt Proceeds 6.797.791 5.670.542 5.455.222 REVENUES E.P.A. Grant Sewer Service Base Charge 4,328 961,293 928,712 1,039,424 1,201,647 1,376,537 162,223 171,728 Sewer Service Volume Charge 890,627 110,384 1,077,069 100,457 1,204,809 110,000 114,020 4,020 Sewer Connection Charge 3,417,049 2,687,374 56,500 50,000 6,500 ( ) Sewer Assesments Capital Facilities Acquisition Charges 174,704 180,699 139,075 233,800 45,000 94,725 (47,500) Interest Earnings 221,925 134,393 3,155 92,500 2,000 548,151 1,462.721 (2.000) Miscellaneous 433 2,141,254 669,660 4,476,654 3,806,994 Debt Proceeds 6.797.791 5.670.542 5.455.222 9.275.460 707.178 3,707.17A - TOTAL REVENUES 2,363.694 2,424,485 3,313,968 7,497,658 4,183.690 OTHER FINANCING SOURCES TOTAL RESOURCES 6.ZQZJIL 5,670.542- 5.455.222 9 275.460 3 820.238 EXPENDITURES Atlantic Beach RESOURCE 1,046,641 1,050,616 840,564 1,490,985 879,545 4,704,918 1,586,280 3,213,933 706,735 Buccaneer and Oak Harbor Administrative and Non - Divisional 716,080 1.654.328 796.194 1.306.890 973.390 (333,500) TOTAL EXPENDITURES 3,417,049 2,687,374 3,677,420 7,264,588 3,587,168 OTHER FINANCING USES 134.685 841,914 Restricted Cash 2,066,770 1,179.287 476,981 1.664.273 435,091 1.342.711 548,151 1,462.721 120.010 Operating Cash CASH RESERVES 3,246,057 2,141,254 1,777,802 2,010,872 120,010 TOTAL EXPENDITURES AND CASH RESERVES 6.797.791 5.670.542 5.455.222 9.275.460 707.178 3,707.17A - RESOURCE ALLOCATION: Personal Services 321,517 404,958 803,253 449,042 1,243,322 427,894 1,151,152 (21,148) (92,170) Operating Expenses 631,209 809,748 682,139 993,147 5,079,754 4,086,607 capitalOutiay Debt Service 267,141 227,644 287,922 703.987 405,788 200.000 117,866 (503.987) Transfers 1.387.434 569.380 TOTAL 3.417.049 2.687.374 3.677.420 7.264.588 3.58Z.10 - W DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT: DESCRIPTION: The Sewer Department's budget reflects the operating funds needed to support. • 1) treating the sanitary wastewater collected in the City; 2) operating and maintaining sewage pumping stations, and related facilities and equipment; and, 3) maintaining existing and installing new sewer mains and lines. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1993 - 94 o Constructed sewer lines on Church Rd., Seminole Rd., and Ocean Grove Dr. o Rehabilitated lines on 9th St. and Ahern St., Vecuna Rd. manhole. o Began desing for expansion of AB Wastewater Treatment Plant. o Installed an in-house, HRS Certified Laboratory to perform basic procedures. o Received favorable evaluationslnspections from the DEP and EPA. o Reduced odor complaints. o Improved safety record and achieved accident -free year. o Completed construction of the Chlorine Contact and Ton Handling Facilities. o Completed land acquisition for future expansion and effected smooth relocation of tenants. GOALS and OBJECTIVES: FISCAL YEAR 1994 - 95 o Finalize bid specs and plans, and begin expansion of AB Wastewater Plant. o Complete major valve and piping rehab at lift stations A through F. o Construct Master Wetwell to improve operation of lift stations and reduce reduce odors. o Install influent flow meter per DEP. o Replace deteriorating sewer mains in Oak Harbor, per Capital Improvement Plan. WORKLOAD INDICATORS FY 94 Gallons Treated - AB (Annually, in Million Gallons) 543, 785.00 Gallons Treated - Buccaneer (Annually, in Million Gallons) 352.57 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SEWER UTILITY FUND ATLANTIC BEACH DIVISION Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance , Repairs, Maintenance Printing, Publishing Other Current Charges Office Supplies Operating Supplies Road Materials Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay Principal Interest Other Total Debt Service To To Other Total Transfers - DIVISION TOTALS: 204,422 275,451 9,528 1,612 28,275 REVISED 1,159 1,502 699 ACTUAL ACTUAL BUDGET BUDGET INCREASE 3,094 1991-92 1992-93 1993-94 1994-95 DECREASE 1,342 4,241 34,544 PERSONAL SERVICES: WAGES Salaries and Wages 140,464 187,815 219,334 204,776 (14,558) 3,000 Overtime 22,503 1,382 33,149 1,780 12,000 5,065 15,000 5,000 (65) Special Pay SUB -TOTAL 164,349 222,744 236,399 224,776 (11,623) BENEFITS FICA 12,714 16,238 18,085 16,812 (1,273) Pension 15,144 8,465 17,028 11,583 21,597 15,841 19,824 18,575 (1,773) 2,734 Health Insurance Worker & Unemploy Comp 3,750 7,858 11,182 8,427 (2,755) SUB -TOTAL 40,073 52,707 66,705 63,638 (3,067) Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance , Repairs, Maintenance Printing, Publishing Other Current Charges Office Supplies Operating Supplies Road Materials Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay Principal Interest Other Total Debt Service To To Other Total Transfers - DIVISION TOTALS: 204,422 275,451 9,528 1,612 28,275 49,982 1,159 1,502 699 1,175 1,220 3,628 154,067 145,444 3,094 3,704 20,028 28,437 116,587 147,712 1,342 4,241 34,544 15,642 373 372 59,412 62.866 424 981 430,752 467,298 121 25,000 286,811 274,425 118,775 7,472 5,010 (27.500) 410,717 306,897 303,104 288,414 (14,690) 10,500 71,145 6,250 29,500 3,000 170,000 8,000 117,011 3,500 76,000 2,000 96,950 1,000 1,500 596,356 495,975 94,600 590,575 750 970 950 750 970 950 2,000 (8,500) 55,000 (16,145) 3,000.. (3,250) 2.000 - . (27.500) 3,400 400 165,000 (5,000) 5.000 - (3,000) 118,700 1.689 2.500. (1.000) 61,200 (14,800) 2,000 67,450 (29,500) (1.000) 1.500 488,750. (107,606) 3,850,254 < _ 3,354.279 77.500 ,, ;. ; - (17,100) 3,927,754 3,337,179 (950) (95) - 1.046.641 -1.050,616 1.490,985 4.704.918 3.213.933 87 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance ` Repairs, Maintenance Printing, Publishing Other Current Charges Office Supplies Operating Supplies Road Materials Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To Water Utility Fund To O.H. Sewer To General Fund CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SEWER UTILITY FUND BUCCANEER / OAK HARBOR DIVISION 29,553 1,258 1,725 937 72,254 1,627 12,193 41,040 149 3,531 202 35,054 QX, 199,954 369,273 20,938 8,820 399,031 1,451 28,511 1,280 2,101 1,700 63,806 2,034 17,435 48,914 2,335 120,069 284 45,590 k?rP 335,815 6,700 6,000 _ (/00) 48,412 60,000 REVISED 2,750 2,400' < ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE 2,875 2,800 (75) 72,430 78,554 85,380 94,405 92,198 (2,207) 15,720 16,105 17,000 17,000 "' 1,000 526 2,009 2,566 (26,428) (2,566) 94,800 103,494 113,971 109,198 (4,773) 7,336 7,600 8,719 8,353 (366) 6,792 7,560 10,943 9,849 (1,094) 6,751 7,113 7,282 7,748 466 1,416 3,740 5,023 4,332 (691) 22,295 26,013 31,967 30,282 (1,685) 117,095 129,507 145,938 139,480 (6,458) 29,553 1,258 1,725 937 72,254 1,627 12,193 41,040 149 3,531 202 35,054 QX, 199,954 369,273 20,938 8,820 399,031 1,451 28,511 1,280 2,101 1,700 63,806 2,034 17,435 48,914 2,335 120,069 284 45,590 k?rP 335,815 6,700 6,000 _ (/00) 48,412 60,000 11,588 2,750 2,400' < (350) 3,150 3,000 (150) 1,990 500 (1.490) 84,500 65.000 (19,500) 2,875 2,800 (75) 72,430 85,000 12,570 2,050 1,000 (1,050) 20,000 10,000 (10,000) 450 "' 1,000 550 83,428 .57,000 (26,428) 1,000 500 (500) 1,300 600 (700) 331,035 294,800 (36,235) 231,835 20,000 1,430 141,903 330,000 74 52,572 375,242 402,572 (20.x) 1,127,500 797,500 24,500 (28,072) 1,152,000 749,428 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Changes Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction In Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To General Fund To Water Utility Fund Other Total Transfers CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SEWER UTILITY FUND ADMINISTRATIVE AND NON -DIVISIONAL REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE 503 503 140 6,000 6,000 29,905 33,618 3,713 280,026 327,984 47,958 140 315,931 367,602 51,671 14,453 14,453 266,391 226,306 272,519 391,335 118,816 368 266,391 226,674 286,972 405,788 118,816 481,934 569,380 303,987 200,000 (103,987) 905,500 400,000 (400,000) 1,387,434 569,380 703,987 200,000 (503,987) 1.654,328 796.194. 1.306.890 973.390 (333.500) "` 89 CITY OF ATLANTIC BEACH SANITATION FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES EXPENDITURES Sanitation TOTAL EXPENDITURES OTHER FINANCING USES Operating Cash CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES RFSOURCE rA LOC Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL 789.546 ACTUAL ACTUAL REVISED BUDGET BUDGET 1994-95 INCREASE DECREASE 914.670 1991-92 1992-93 1993-94 197,118 20,457 20,457 295.836 359.693 182.405 182,405 254.75072.345_ 254,750 72,345 295,836 359,693 1269.288_ CASH Operating Cash 181.219 295.836 359.693 359,693 182.405 182,405 (177.288 177,288 ( ) CASH CARRY FORWARD 181,219 295,836 REVENUES Garbage Services 881,782 1,163,178 1,080,000 12,000 1,125,000 10,000 45,000 (2,000) Interest Earnings 8,886 12,467 Miscellaneous Revenues 1509 TOTAL REVENUES 893.177 1,175.645 1092.000 1.135.000 43.000 OTHER FINANCING SOURCES 10,986 TOTAL RESOURCES 1085.382 1471.481 1451.693 1.317.405 (134.288 EXPENDITURES Sanitation TOTAL EXPENDITURES OTHER FINANCING USES Operating Cash CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES RFSOURCE rA LOC Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL 789.546 914.670 1.269.288 1.062.655 (206,633) 789.546 914.670 1,269.288 1.062.655 _. (206.633) 197,118 20,457 20,457 295.836 359.693 182.405 182,405 254.75072.345_ 254,750 72,345 295,836 359,693 1269.288_ 1062.655 (206.633 1085.382 1471.481 1.451.693 1317.405 (134.281 386,889 442,996 433,108 454,110 441,790 487,908 8,682 33,798 246,722 270,486 180,665 12,500 (168,165) 20,457 20,457 155.935 201.188 201.405 100.000 (101.405) 789,E 914.670 1269.288_ 1062.655 (206.633 AUTHORIZED PERSONNEL POSITION Sanitation Forman Lead Sanitation Worker Sanitation Worker Heavy Equipment Operator ( 2 Heavy Equipment Operators allocated 113 to Water 1993/1994 1994/711yb 1 1 6 6 8 8 1 1 16 16 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT: DESCRIPTION. The Sanitation Department's budget reflects the operating funds needed to support: 1) both residential and commercial curbside refuse collection; 2) recycling; 3) yard trash transportation to the mulching facility on Phillips Highway; 4) and solid waste transportation to the Trailridge landfill, 44 miles away. MAJOR ACCOMPLISHMENTS. FISCAL YEAR 1993 - 94 o Maintained routes with smaller workforce. o Reduced customer complaints. o Enhanced Sanitation reporting. o Collected white goods and recyclables by franchisee. GOALS and OBJECTAES. FISCAL YEAR 1994 - 95 o Investigate further cost savings, e.g., privatization. o Construct area to house and protect equipment. o Further reduce customer complaints. o Upgrade. Sanitation vehicles. WORKLOAD INDICATORS FY `94 Number of Residential Accounts 4,400 Number of Commercial Accounts 80 U PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Constriction in Progress Total Capital Outlay QFRT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To General Fund To Other Total Transfers CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SANITATION FUND SANITATION ACTUAL 'ACTUAL REVISED BUDGET BUDGET 1994-95 INCREASE DECREASE 1991-92 1992-93 1993-94 129,700 7,150 (21) 244,087 254,451 284,161 290,749 6,588 40,262 60,477 12,935 20,000 12,787 20,000 12,000 (787) 11,629 11,000 25,987 19,500 29,166 8,500 3,179 26,346 31,350 295,978 327,863 316,948 322,749 5,801 21,963 23,658 24,247 24,690 29,111 443 (1,181) 25,140 28,156 25,128 26,396 30,292 28,739 31,500 2,761 15,652 39,951 32,882 33,740 858 90,911 115,133 116,160 119,041 2,881 270,486 386,889 442,996 433,108 441,790 8,682 1,008 990 3,000 3,000 20,457 121,298 116,718 122,550 129,700 7,150 (21) 121 1,000 (1,000) 948 2,853 2,750 2,750 11,537 11,621 11,000 25,987 19,500 29,166 8,500 3,179 26,346 31,350 42,977 30,925 41,251 40,000 (1,261) 2,438 2,245 697 4,140 14,862 14,000 (862) 21 717 2,000 5,000 3,000 49,552 168,500 58,726 76,194 (7,694) 153,016 176,292 23,276 246,722 270,486 454,110 487,908 33,798 155,935 201,188 180,665 12,500 (168,165) 180,665 12,500 (168.165) 19,371 19,371 1,086 1,086 20,457 20,457 201,405 100,000 (101,405) 155,935 201,188 201,405 100,000 (101,405) 789,546 914.670 1,269.288 1,062.655 (206,633) STORM WA TER FUND: CITY OF ATLANTIC BEACH STORMWATER DRAINAGE FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES Stormater Utility Fees 213,625 REVISED 220,000 3,000 220,000 5,000 2,000 ACTUAL ACTUAL BUDGET BUDGET INCREASE 252.100 1991-92 1992-93 1993-94 1994-95 DECREASE 30 215,516 238,521 ` 223,000 225.000 2.000 OTHER FINANCING SOURCES 68,801 66,192 - 13,210 (27,100) CASH Restricted Cash 68,801 66,192 40,310 (25,882) Operating Cash CASH CARRY FORWARD 68,801 66,192 40,310 (25,882) Stormater Utility Fees 213,625 233,333 220,000 3,000 220,000 5,000 2,000 Interest Earnings 1,891 5,188 248,682 252.100 3.218 Transfers - In 144.572 211,346 ` TOTAL REVENUES i 215,516 238,521 ` 223,000 225.000 2.000 OTHER FINANCING SOURCES 68,801 66,192 - 13,210 (27,100) TOTAL RESOURCES 215,516 307.322 289.192 265.310 (23.882) EXPENDITURES Storrnwater Utilities 2.143 29,784 248.882 252,100 3,218 TOTAL EXPENDITURES 2,143 29,784 . - 248,682 252.100 3.218 OTHER FINANCING USES 144.572 211,346 ` Restricted Cash 68,801 66,192 40,310 13,210 (27,100) Operating Cash CASH RESERVES 68,801 66,192 40,310 13,210 (27,100) TOTAL EXPENDITURES AND 265.310 (23,8821 CASH RESERVES 215.516 307.322_ 289.192 RESOURCE ALLOCATION* Personal Services Operating Expenses 2,143 29,784 160,250 132,100 (28,150) Capital Outlay 51,000 120,000 69,000 Debt Service Transfers 37.632 (37.632) TOTAL 2.143: 29.784 248.882 252.100 - 3218 93 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT: tF fQWAEff iJTLi'F'.< DESCRIPTION. The Stormwater Utility Department's budget reflects the operating funds needed to support stormwater (drainage) system maintenance and improvements. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1993 - 94 o Constructed four drainage systems, e.g., 12th St., Selva Marina Circle (N. End), Park St., and Simmons Rd. o Completed design for Jasmine Street Retention Pond modifications. o Entered agreement with FOOT to monitor FDOT Outfall. o Obtained Telescopic Boom Excavator and Dump Body to facilitate in- house projects. o Surveyed most of existing drainage structures. GOALS and OBJECTIVES: FISCAL YEAR 1994 - 95 o Complete Master Plan for major drainage improvements. o Complete modifications to Jasmine St. Retention Pond. o Complete drainage projects on 4th and 9th Streets. o Increase frequency of street sweeping. WORKLOAD INDICATORS FY 94 Miles of Ditches 4.65 Miles of Storm Sewer 6 Number of Catch Basins 430 94 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES STORMWATER DRAINAGE FUND STORMWATER DRAINAGE 95 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS OPERATING EXPENSES_ Professional Services 1,881 100,000 44,700 (55,300) Accounting, Auditing Contractual Services 2,143 21,326 35,000 51,000 16,000 Travel, Training 500 500 Communication Postage 61 Utilities Rentals, Leases Insurance Repairs, Maintenance 6,129 22,750 33,900 11,150 Printing, Publishing 343 1,000 1,000 Advertising, Promotion Other Current Charges Office Supplies 44 1,000 1,000 Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses 2,143 29,784 160,250 132,100 (28,150) CAPITAL OUTLAY: Land Buildings Other Improvements 5,000 120,000 46,000 (46,000) ( Equipment 46,000 Construction in Progress Total Capital Outlay 51,000 120,000 69,000 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To General Fund 37,632 (37,632) To Other Total Transfers 37,632 (37,632) DIVISION TOTALS: 2.143 29.784 248.882 252.100 3.218 95 INTERNAL SERV/CE FUNDS INTERNAL SERVICE FUNDS Internal Service Funds are used to account for the financing of goods or services provided by one department to other departments of the City, on a cost reimbursement basis. The Internal Service Funds were restated for the 1993-94 Budget for comparison purposes only. The following Internal Service Funds were established for the 1994-95 Budget: • City Manager • Accounting and Finance • Public Works Administration • Fleet Maintenance Internal Service Funds are allocated to otherdepartments based on the services provided to the departments. The Internal Service Funds are allocated as follows: City Manger - City Manager and Deputy City Manager salaries and expenses are allocated based on a study of time spent in various departments. The Administrative Assistant salary and expenses and Employee Assistance Program are allocated to departments based on the number of employees in each department. The receptionist salary and expenses are allocated based on telephone coverage for departments. Accounting & Finance - Cashiers and Utility Billing personnel and the related supply, postage and computer expenses are allocated evenly to the Water, Sewer and Sanitation Funds. The Finance Director and Assistant Finance Director are allocated based on a study of time spent in supervision and performing accounting functions. The Accounts Payable/Payroll Clerk is allocated based on number of checks written for each department. The Purchasing Agent and related expenses is allocated based on number of purchase orders issued for each department. Public Works Administration - Public Works Director ,Assistant Director , Clerks and related departmental expenses are allocated to various departments based on a study of time spent in Streets and Roads, Water, Sewer, Sanitation and Fleet Maintenance. Fleet Maintenance - Fleet maintenance costs are allocated to departments based on a summary of work order repairs. for each department for one year. 96 CITY OF ATLANTIC BEACH INTERNAL SERVICE FUNDS COMBINED SUMMARY OF REVENUES AND EXPENDITURES AUTHORIZED POSITIONS Manager 1 City Manager Deputy City Manager (Moved From General Government and Utility Funds) REVISED Administrative Assistant 1 Receptionist (Moved From General Government) ACTUAL ACTUAL BUDGET BUDGET INCREASE Assistant Finance Director 1991-92 1992-93 1993-94 1994-95 DECREASE Ufiftiy Accounting Clerk 1 Accounts Payable Clerk REVENUES Charges for Services 637,391 713,621 1,059,615 1,233,451 173,836 TOTAL REVENUES 637,391 713,621 1,059,615 1,233,451 173,836 Assistant Public Works Director 1 Administrative Assistant 2 TOTAL RESOURCES 637,391 713.621 1.059,615 1,233.451 173,836 EXPENDITURES City Manager 103,295 255,250 111,935 305,502 247,261 389,950 254,736 442,115 7,475 52,165 Finance & Accounting Public Works Administration 171,115 159,367 275,337 320,291 216,309 44,954 69,242 Fleet Maintenance 107,731 136,817 147,067 TOTAL EXPENDITURES 637.391 713.621 1,059,615 1,233.451 171836 RFSOURCE ALLOCATION: Personal Services 551,278 624,388 82,179 812,609 240,654 867,862 273,889 55,253 33,235 operating Expenses 73,638 12,475 7,054 6,352 91,700 85,348 Capes Outlay TOTAL 637.391 713,621 1.059,615 1,233,451 173,836 AUTHORIZED POSITIONS Manager 1 City Manager Deputy City Manager (Moved From General Government and Utility Funds) Administrative Assistant 1 Receptionist (Moved From General Government) 2 Punting & Finance 1 Finance Director 1 Assistant Finance Director 1 Purchasing Agent 1 UU14 Billing Supervisor 1 Ufiftiy Accounting Clerk 1 Accounts Payable Clerk 1 Head Cashier 2 Cashiers 1 Part-time Cashier Computer Operator (New Position) 10 lic Works Adminisrration 1 Public Works Director 1 Assistant Public Works Director 1 Administrative Assistant 2 Clerks 5 A Maintenance 4 Mechanics 97 1 1 1 1 1 1 1 1 1 1 1 2 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT. DESCRIPTION. The City Manager Department's budget reflects the operating funds needed for the City Manager to: 1) assist the City Commission in developing allter- native policy and program proposals; 2) provide administrative guidance to management staff in implementing Commission policies and programs; and, 3) to establish a leadership role in the community. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1993 - 94 o Developed quality management program (called Value -Oriented Management) for Department Managers. o Interviewed and hired new department managers comprising 40% of total number. o Served on three State committees (Florida City, County Management Asso- ciation); Board Member for University of North Florida Center for Local Government, as well as local groups, e.g., Beaches Senior Citizen Advi- sory Board. GOALS and OBJECTIVES. FISCAL YEAR 1994 - 95 o Establish and administer 6 sessions with all city employees regarding the Citizen as a Customer. o Conduct Goal Setting session with Mayor and City Commission. o Oversee .bidding of all basic City on-going contracts. o Direct further refinement of the budgetary process into more of a program -oriented system. WORKLOAD INDICATORS FY `94 Number of Meetings Attended 490 Number of Citizen Contacts/Calls 795 Number of Pieces of Correspondence Written 121 ': CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES INTERNAL SERVICE FUND CITY MANAGER 99 . REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 73,160 76,303 160,000 165,000 5,000 Overtime 456 241 1,300 1,400 100 Special Pay 5,260 3,000 4,500 1,500 SUB -TOTAL 73,616 81,804 164,300 170,900 6,600 BENEFITS FICA 5,696 6,111 12,607 13,073 466 Pension 9,186 9,140 14,139 17,545 3,406 Health Insurance 6,869 7,145 7,380 7,800 420 Worker & Unamploy Comp 214 336 1,000 1,000 SUB -TOTAL 21,965 22,732 35,126 39,418 4,292 Total WAGES and BENEFITS 95,581 104,536 199,426 210,318 10,892 OPERATING EXPENSES: Professional Services 6.400 6.500 100 Accounting, Auditing Contractual Services 400 2,000 1,600 Travel, Training 5,047 5,043 6,500 6,680 180 Communication 480 500 2,550 2,550 Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 63 128 2,570 1,335 (1,235) Printing, Publishing 35 175 3,175 3,000 Advertising, Promotion Other Current Charges 1,475 500 (975) Office Supplies 338 318 - 5,120 1,000 (4,120) Operating Supplies 134 219 6,050 1,000 (5,050) Books, Sub, Memberships 676 711 3,700 3,750 Internal Service Charges 11,895 14,928 3,033 Total Operating Expenses 6,738 6,954 46,835 -`43,418 (3,417) CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 976 445 1,000 1,000 Constnxction in Progress Total Capital Outlay 976 445 1,000 1,000 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 103,295 111.935 247.261 254.736 7.475 99 . DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT: ��1flUNi(uG & fiNANt£u DESCRIPTION. The Accounting & Finance Department's budget reflects the operating funds needed to support and administer the financial affairs of the City, including City investments, budget preparation, financial information generation, utility billing and related customer questions and complaints, payroll, purchasing, vendor payables, and data processing. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1993 - 94 o Reorganized Accounting Department to more appropriately align functions. o Implemented use of handheld meter reading devices. o Provided monthly financial statements to management and the Commission. o Restated budget to conform to external auditor recommendations. o Implemented internal accounting controls. GOALS and OBJECTIVES: FISCAL YEAR 1994 - 95 o Increase level of customer service provided to citizens. o Provide reliable and timely financial information to the City Commission and management staff. o Fully utilize the City's computer system and available software. o Establish a professional Accounting & Finance Department. WORKLOAD INDICATORS FY 94 Utility Bills Generated (Annually) 78,000 Delinquent Notices Generated (Annually) 14,400 Final Bills Processed (Annually) 3,500 Accounts Payable Checks Processed (Annually) 12,000 Purchase Orders Processed (Annually) 3,000 Payroll Checks Processed (Annually) 1,700 100 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB TOTAL BENEFITS FICA Pension Health Insurance Worker & Unempioy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals. Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Pronation Other Current Charges Office Supplies Operating Supplies Books, Sub. Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other improvements Equipment Construction in Progress Total Capital Outlay Principal Interest Other To To Other Total Transfers CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES INTERNAL SERVICE FUND ACCOUNTING AND FINANCE REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 199495 DECREASE 174,498 205,373 233,144 254,915 21,771 10,958 4,995 6,000 10,000 4,000 8,154 7,677 8,265 5,579 (2,686) 193,610 218,045 247,409 270,494 23,085 15,252 16,180 19,156 20,700 1,544 16,416 15,744 25,173 24,488 (685) 10,213 12,941 16,804 21,508 4,704 530 952 1,443 1,525 82 42,411 45,817 62,576 68,221 5,645 236,021 263.862 309,985 338,715 28,730 1,695 - 21,500 10,000 (11,500) 2,893 1,235 - . 3,195 3,600 405 616 836 550 7,500 6,950 9,000 9,000 22,000 22,000 7,323 310 23,810 21,500 22,900 1,400 4,174 4,326 13,450 13,000 (450) 52 1.000 2,544 2,276 3,200 3.000 (200) . 760 2,805 2,300 (2,300) 328 628 920 1,000 18,638 37.663, "' 76,615 92,000 15,385,.- 5,385 .- 310 2,900 (2,900) 591 3,667 450 11,400 10,950 591 3,977 3,350 11,400 8,050 255.250 305.502 389.950 442.115 52.165 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT;x��(�sla.4i.: DESCRIPTION. The Public Works Administration Department's budget reflects the operating funds needed to support. 1) the administrative demands of the Public Works division; 2) customer complaints related to Public Works functions; and, 3) the monitoring of construction projects. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1993 - 94 o Expanded and improved Complaint Management System. o Completed initial training on computer-generated work orders. o improved employees' awareness of safety. o Improved inventory control. GOALS and OBJECTIVES: FISCAL YEAR 1994 - 95 o Increase response time to citizen complaints. o Generate work orders on the computer. o Increase proficiency in software program usage. 102 PERSONAL SERVICE WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unempioy Comp SUB -TOTAL Total WAGES and BENEFITS Professional Services Accounting, Auditing Contractual Services Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES INTERNAL SERVICE FUND PUBLIC WORKS ADMINISTRATION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991_92 1992.93 1993-94 1994-95 DECREASE 97,857 101,718 137,796 146,400 8,604 1,974 2,241 3,000 1,000 (2,000) 1,520 2,842 2,696 2,700 4 101,351 106,801 143,492 150,100 6,608 7,742 8,171 10,748 11,482 734 8,388 7,716 12,369 13,205 836 4,011 5,341 8,330 9,500 1,170 2,613 7,511 8,214 9,000 786 22,754 28,739 39,661 43,187 3,526 124,105 135,540 183,153 193,287 10,134 34 6,967 5,292 4,529 10,000 5,471 1,785 1,880 2,500 2,500 2,940 4,046 6,000 6,000 14,657 5,903 12,000 12,000 3,782 159 2,739 (2,739) 17,944 19,988 2,044 2,024 2,639 4,870 5,600 730 640 6 1,500 500 (1,000) 251 500 1,000 500 2,269 1,705 2,538 2,500 (38) 2,984 1,081 1,650 5,000 3,350 836 661 1.000. 11000 50,616 16,202 38,918 23,623 92,184 116,704 24,520 800 800 8,092 204 9,500 9,500 8,0922 204 10,300 10,300 171.115 159,367 275.337 320.291 44.954 103 DEPARTMENT DESCRIPTION and HIGHLIGHTS DEPARTMENT: DESCRIPTION: The Fleet Maintenance Department's budget reflects the operating funds needed to support the maintenance of all City vehicles and equipment for the efficient operation of daily duties. MAJOR ACCOMPLISHMENTS: FISCAL YEAR 1993 - 94 o Increased expertise and extent of in-house repairs. o Enhanced inventory control through construction of secure cabinets. o Increased the level of maintenance on all public buildings. GOALS and OBJECTIVES: FISCAL YEAR 1994 - 95 o Monitor fleet maintenance via use of the computer. o Increase the number and degree of in-house repairs. o Replace necessary equipment to conform to DEP guidelines. o Continue.to enhance the appearance of public facilities. WORKLOAD INDICATORS Number of Work Orders Per Month (Average, 104 FY '94 220 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES INTERNAL SERVICE FLEET MAINTENANCE Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 107.731 136.817 147.067 216.309 69.242 105 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 69,132 80,504 85,676 88,880 3,204 Overtime 2,716 9,096 2,000 5,000 3,000 Speclal Pay 3,250 2,459 2,999 3,000 1 SUB -TOTAL 75,098 92,059 90,675 96,880 6,205 BENEFITS FICA 5,877 7,100 6,937 7,800 863 Pension 6,024 8,712 9,133 8,017 (1,116) Health Insurance 6,717 7,065 7,388 7,930 542 Worker & Unemploy Comp 1,855 5,494 5,921 4,915 (1,006) SUB -TOTAL 20,473 28,391 29,379 28,662 (717) Total WAGES and BENEFITS 95,571 120,450 120,054 125,542 5,488 OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services Travel, Training 195 1,000 500 (500) Communication 61 61 100 100 Postage Utilities Rentals, Leases 1,800 1,893 2,500 2,000 (500) Insurance Repairs, Maintenance 2,956 1,454 3,500 3,000 (500) Printing, Publishing - Advertising, Promotion Other Current Charges 185 850 500 (350) Office Supplies Operating Supplies 4,449 10,151 17,070 15,667 (1,403) Books, Sub, Memberships 78 Internal Service Charges Total Operating Expenses 9,344 13,939 25,020 21,767 (3,253) CAPITAL OUTLAY: Land Buildings Other Improvements 69,000 69,000 Equipment 2,816 2,428 1,993 (1,993) Constnktion in Progress Total Capital Outlay 2,816 2,428 1,993 69,000 67,007 Principal Interest Other Total Debt Service To To Other Total Transfers DIVISION TOTALS: 107.731 136.817 147.067 216.309 69.242 105 POLICE TRUST FUND The Police Trust Fund is funded by court fines and penalties for violation of statutory offenses, forfeits of bonds and deposits and proceeds from confiscated property. The use of these funds is restricted by Florida Statute 934.704 for police training, crime prevention, drug education and other law enforcement purposes as out -lined in the Statute. The Police Trust Fund reflects a transfer from the General Fund to be used for police investigations. Other expenditures in the Fund are contingent on funds available from confiscated property. W. CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY TRUST FUND POLICE TRUST FUND REVISED ACTUAL 'ACTUAL BUDGET BUDGET INCREASE 1991-92 1992-93 1993-94 1994-95 DECREASE -) IW, 56,G CASH CARRY FORWARD 17,616 32.194 19.932 C 12,396 (7,536) REVENUES 8,000 13,269 1,932 10,519 3,000 11,340 5,000 16,291 Confiscated Property 29,021 12,713 16,000 28,276 12,276 750 Interest Income 1,094 1,002 750 5,000 5,000 Transfer from General Fund 6,000 Printing and Publishing TOTAL REVENUES 36.115 13,715 16,750 34,026 OTHER FINANCING SOURCE 1,017 5,246 (5,246) TOTAL RECOURCES 53.731 45.909 36.682 46.422 9,740 EXPENDITURES Investigations 8,000 13,269 1,932 10,519 3,000 11,340 5,000 16,291 2,000 4,951 Travel and Training 578 1,200 1,260 60 Communications 415 Printing and Publishing 2,400 2,400 Rental and Leases 268 1,017 5,246 (5,246) Other Current Charges 1,302 770 (T70) Operating Supplies 200 Books and Subscriptions 1,695 2,730 21,471 18,741 Machinery & Equipment Transfer to Blend Grant 5.857 TOTAL EXPENDITURES 21.537 23.515 24.286 46.422_ 22.136 CASH RESERVES 32.194 19.932 12.396 (12.396) OTHER FINANCING USES 2,462 TOTAL EXPENDITURES & 53.731 45.909 36.682 46.422 9.740 CASH RESERVES 107 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 an 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 a bases 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 - Agreement between the City and lenders which specifies payment schedule, terms and reserves to be held. Budget - A financial plan for a specified period of time (fiscal year) that balances anticipated revenues with proposed' expenditures. Budget adjustment - A revision to the adopted budget occurring during the affected fiscal year as approved by the City Commissioners via an amendment or a -transfer. Budget calendar - The schedule of key dates involved in 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 principal budget issues and to provide policy recommendations to the City Commission. 9 Capital Improvement Plan - A plan for capital expenditures to be incurred each year over a fixed period of several years. The plan sets forth each capital project and identifies the expected beginning and ending date for each project, the amount to be expended in each year, and the method of financing those expenditures. Capital needs - The identification of public facilities needed within the community. , Capital outlays - Expenditures that result in the creation of or addition to a fixed asset ($500 or one year). Capital projects - The acquisition, construction or improvement of designated fixed assets such as land and buildings. Cash reserves - Moneys set aside in a fund, which are appropriated to ensure sufficient cash is available for following fiscal year. City Commissioners - 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 a locality pays a private, business or individual to provide the public with a service or product. Covenant - Obligations agreed to by the issuer regarding repaymet„ security,, pledges and the use of funds. Credit ratings - An independent rating service's.evaluation of'._ the credit worthiness of notes and bonds. Ratings influence the cost of borrowing. 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 paying agents, registrars and escrow agents. Debt service reserve - Moneys to 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. 2 t. 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 proprietary type funds (such as enterprise and internal service funds). Discretionary revenues - Revenues that are not obligated for particular expenditures. Encumbrance - The commitment of appropriated funds to purchase an item or service. Enterprise fund - A governmental accounting fund in which the services provide are financed and operated similarly to those of a private business enterprise, i.e., to be self-supporting through user charges or other fees. Expenditure - Decreases in fund financial resources for the procurement of assets or the cost of goods and/or services received. Final millage -.The tax rate adopted in the final public hearing of a taxing authority. Fiscal year - The annual budget year for the City which runs from October 1 through September 30. The abbreviation used to designate this accounting period 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 liabilities. These unspent funds .can be,included as revenue 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 county -wide operating services. This may be referred to as the Operating Fund. Kj General Obligation Bonds - issuing jurisdiction's full voter approved. Grant - A contribution governmental unit or other specific purpose. A bond secured by the pledge of the faith, credit, and taxing power and of assets (usually cash) by one organization to another made for a Impact fees - 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 and water and sewer lines. Intergovernmental revenue - Revenue received from another government unit for a specific purpose. Levy - To impose taxes, special assessments or service charges. Or, another term used for millage rate. License and Permit fees - A charge for specific items as required and approved by local and state regulations for example building permits, mobile homes. 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 capital purchases. Long term debt - Debt with a maturity of more than one year after the date of issuance. Mandate - Any responsibility, action or procedure that is imposed by one sphere of government on another through constitutional, legislative, administrative, executive or judicial action as direct order or that is required as a condition of aid. Matching requirement - A jurisdiction's contribution to a project or function required by a funder's sources as the basis for the funder's contribution. Matching requirements are frequently imposed as a proportionate share of the overall contribution. Mill, millage - 1/1000 of one dollar, used in computing taxes by multiplying the rate times the taxable value divided by 1000. Example, millage rate of $3.71 per thousand; taxable value of $50,000 = $50,000 divided by 1,000 = 50 multiplied by $3.71 $185.50. Non -departmental expenditures - Expenditures which benefit all or several City departments, such as property and liability insurance. LI Object code An account to which an expense or expenditure 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 State of Florida Uniform Accounting System. Operating Expenditures - Also known as Operating and Maintenance costs, these are expenses of day-to-day operations which exclude capital costs, such as office supplies, maintenance of equipment and travel. Other Expenditures - These include personal services - cost related to compensating employees, including.salaries and wages and fringe benefit costs. Privatization - The government policy of allowing or contracting with the private sector for the provision of public services. Property tax - Refer to definition for ad valorem tax. Proposed millage - The tax rate certified to a property appraiser by each taxing authority. Real property - Land and the buildings and other structures attached to it that -are taxable under State law. Reserve - An account used to indicate that a portion of a fund's balance is legally 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 payments. Revenue bonds - Bonds usually sold for constructing a capital project that will produce revenue for the governmental unit issuing the bonds. The revenue is used to pay for the principal and interest of 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 1994 calendar year would be used to .compute the ad valorem taxes levied for the FY 1994-95 budget. Tentative millage - The tax rate adopted in the first public hearing of a taxing agency. Under State law, the agency may reduce, but not increase, 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 agencies. 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 comparison and evaluation of reports. `User fees - The fees charges for direct receipt of a public -service. Unencumbered balance - The amount of an appropriation that is neither expanded 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 area common .form of voted millage in the State of Florida. 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