Annual Budget for 2014-2015 -v (3)L
City of
Atlantic Beach, Florida
Annual Budget
2014 -2015
City of Atlantic Beach, Florida
Annual Budget
2014-2015
Mayor
Carolyn Woods
City Commission
Jonathan Daugherty
Maria Mark
Jimmy Hill
Mark Beckenbach
City Attorney
Rich Komando
City Manager
Nelson VanLiere
City Clerk
Donna L. Bartle
City of Atlantic Beach
Annua l Budget
Fiscal Year 2014-2015
Tahlc of Contents
Introduction
Budget Messag e 1-V
Calendar 1
Ad Va lorem Tax Millage Reso luti on 2
Bud ge t Ordinance 3
Comb in ed Summary of All Fun ds, Revenues and Expenditures 4
Combined Summary of Expendi tures by Department 5
Graph of Total Revenue s and Expenses by Fund Type 6
Citywide Organizational Charts 7-12
Graph of General Fund Revenues and Expenses 13
Schedule and Graph of2014 Local Mi ll age Rate s 14
Grap h of Beaches Millage History 15
Co mbin ed Summary of Revenues and Expe nditures Ge neral Fund 16
General Fund Revenue s 17-18
Summary of Ge neral Fund Expe nditures by Divi sion 19
Summary of Special Revenue Funds 20
Summary of Enterpri se Funds 21
Summary of Tru st and Agency Funds 22
Governing Body
Summary of Governing Bod y 23
C ity Comm iss ion 2 4-25
City Administration
Summ ary of City Administration 27
City Clerk 28
City Manage r 30
Finan ce 32
In formation Technology 34
Human Re so urce s 36
Legal Co unsel 38
General Government
Summary of General Government 40
General Government Non-Departme ntal 41
Building Maintenance 43
Convention Development Tax 45
Half Cent Discretionary Sales Tax 47
Debt Service 49
Miscellaneous Grants 51
Governmental Capital Project Fund 53
Planning, Zoning and Building
Summary of Planning, Zoning and Building 56
Planning and Zoning 57
Community Development Block Grant 59
Building Code Enforcement 61
T ree Protection 65
Code Enforcement 67
Public Safety
Summary of Public Safety 70
Police 71
Administration 73
Patrol 74
Crime Suppression Unit 75
Investigations 76
Di s patch 77
Animal Control 78
Police School Guards 80
Police Grant Funds 81
Police Special Revenue Fund 83
Fire Department
Summary of Fire Department 85
Fire Control & Rescue 86
Lifeguards 88
Parks and Recreation
Summary of Parks and Recreation 90
Location of City Parks 91
Parks Programs and Special Events 92
Park Maintenance and Improvements 94
Public Works
Summary of Publi c Works 96
Public Works Administration 97
S treet and Road Maintenance 99
Local Option Gas Tax 101
Sanitation 103
Storm Water Uti lity 106
F leet Maintenance 109
Public Utilities
Summary of Public Utilities 111
Combined Summary of Revenues and Expenditures 112
Non -D iv isiona l and Administrative 115
Water Produc ti on 116
Water Distribution 117
Sewer Collection 118
T reatment Division 119
Pension Funds
Summary o f Pension Funds 120
General Employee Pension 122
Police Employee Pension 123
Supplemental Information
Budget Policy Highli ghts 124
Schedule of Transfers 125
Schedul e of Cash Balances 126
Schedule of Cap ital Outlay 127-128
Element Object Classificat ions, Account Descriptions 129-136
Long Term Financial Plan 137-149
Glossary 150-154
Budget M ess age
To : The Honora ble Mayo r and C ity C ommiss ion
F rom : Ne lson VanLiere, Ci ty M an ager
Date: Septemb er 22, 2014
In accordance with the City of Atlantic Beach's B udget Policy, the recommended budget for
fiscal year 2015 was presented and approved. The document represents a balanced budget
considering projected revenues, expenses and reserves not only for the upcoming year, but
for the next ten years in all major funds .
Budget in Summary
The budget for fiscal year 2015 will begin and end the year with healthy reserve balances at
or exceeding reserve requirements.
The to tal revenues are estimated at levels close to the current year: Upon examination of the
summary of the entire budget found on page one; you will see that the revenues are
programmed to decrease by $541,048 from a tota l of$28,780,748 in the current year
estimate to $28,239,700. The revenues include a small increase in taxes and state shared
revenues wh ile revenues fi·om Water, Sewer, Stonn Water and Sanitation are expected to
stay about the same. There are no rate increases included in this proposal. The overall
decrease in revenues is mostly because 2014 has included in it $558,250 in grant proceeds
for Public Utility projects that do not reoccur in 2015.
Of particular interest to citizens are always the property taxes. This year's budget was based
on keeping the m ill age rate the same as the current year's at 3.3285. This should generate a
much needed increase in revenues to the General Fund of about $236,795. This is roughly a
5% increase over the current year estimate and includes $36,700 from new construction.
The increase will help compensate fo r the slight decrease in transfers fi·om the enterprise
funds. The taxab le values in Atlantic Beach are $1.276 billion, and are still $200 million
below the 2007 va lues.
The total expense budget for 20 15 is $30,752,338 representing an increase of$2, 167,263
over the CutTent year. This increase is broken down in the s ummary as follows:
• Personnel Services expen ses are budgeted to in crease $373,877 over the c unent
year. This increase is made up oftbree things. It includes increases in wages,
health in su r ance, and wo rkers' comp ensation insurance. These in creases are
partially off-set by a reduction in pension costs. It a lso includes the di fferences in
pay for vario us s taffing changes and includes the difference between 2014 estimates
reduced for vacant positions com pared to a full y funded 20 15 prop osa l.
The increase in the budget for merit and co la raises combined is $192 ,000. The
total for all personne l services related expenses is $9,759,268 or about 1/3 of the
total budget.
• O p e r ating Expen ses of $10,794,339 are $195,948 less than the cun·ent year
estimate. The larges t part of th at decrease i s du e to a large decrease in the amount
of benefits p ai d out of U1e pension funds. The rest is mostly lower estimates for
professiona l services and point repairs in th e Public Utilities divisions.
One of the largest opera ting expenses in the City is the contract for Sanitation. This
budget includes a n increase to cover th e cost oftipping fees being paid beginning in
June of this c unent year and also includ es a decreased transfer to the General Fund
to off-set that increase. If it is detern1ined that Atlantic Beach must pay a settlement
to Jackso nv ille for the disputed tipping fees, those funds wou ld be appropri ated at
that time fi'o m fund balance.
• Capital O u t la y expenses tota l $6,702,986. Thi s is an increase of$2,434, 138 over
the cunent year and is mostly made of two major projects. These are the Sem inole
Road Streetscape and Waterline Replacement Project at 1.6 million and the Publ ic
Safety Building at 2.6 million. Other bud geted projects include Sal tair s ubdivis ion
d rai n age and s idewalk improvements, rep lacement of the effluent outfall line,
progress on the Marsh Master Plan and Russell P ark Improvements.
• Deb t Ser vice expenses are reduced by $ 16 1,54 1 fro m $2,309 ,076 to $2,147,535
citywide. This is due to the p ay-off of one loan in th e CUITent year that was
o ri gina ll y borrowed for water, sewer and street projects and the reduction in debt
service for our SRF loa n entered into last year for the sewer pla nt TMDL upgrades.
Going forward, th e remaining tlu·ce loans are being r e fin anced at 2.33% thi s year
which will lea d to future s av ings of$1.6 million over the next ten years .
• T ransf er s Out expenses represent th e movemen t of funds from th e Publi c Utility
Funds and the Sanitation Fund to the General Fund and the Half Cent Sales Tax
Funds to a project fund. We also are transfening $ 160,000 from the Gas Tax Fund
to the General Fund to hel p pay for the s treet maintenance.
Although the su mm ary above indicates an increase in the total budget of$2,167,263, it
s hould be noted that this increase in expenditures represents th e spending down of funds
n
accumulated over time speci Ji call y for the Police Building. Without this project, the budget
would reflect a decrease over the current year.
Throughout the development of this budget, staff was encoura ged to find new ways to
improve our service delivery whil e keeping costs down. The strategic goals established last
year remain in our sight, and we have refocused our efforts in some areas as a result of new
information and changing circumstan ces. A few more long tem1 goals were introduced with
this proposal. Not every goal requires significant funding, but they do require considerable
time. This proposal was created with the follow in g priorities in mind.
Previous Top Five Strategic Priorities:
Landfill Fees -The City continues to work with Jacksonville to come to an agreement on
the payment of previous year's landfill fees. The City withheld payment of a portion of
th ose fees whi le we waited tor a validation that the amounts were owed. During this time of
transition, a large past due balance accumulated that has been disputed by Atlantic Beach.
A settlement offer has been provided to Jacksonville that represents a reasonable
compromise. Atlantic Beach has also renegotiated its franchised hauler's contract so that it
now is paying all of the landfill fees as ofJune I , 2014 with the exception oftippage on
sludge from our sewer treatment plant.
Atlantic Beach Country Club is currently under construction benefiting fi·om the re-use
water supplied by Atlantic Beach Public Utilities. This project was able to meet the
contractor's deadlines and utilize a gra nt to partially pay for the system. Rates for the re-use
water have been established and the first homes are about to be started. Proposed legislation
has been p rovided to the City of Jacksonville to annex the project property. We expect to
hear rrom Jacksonville soon on their position.
Recruitment and Retention of City Staff -The City is finding it difficult to hire and retain
qualified staff. This budget proposal includes a 2% merit increase with a 1% cost of li ving
adjustment that we hope will help. T here is also included an additional 1% increase for
police officer's to off-set their additional 1% employee contribution to the Police Retirement
System. Nearly 20 individuals left the City so far this year and some of' those were
ind ividuals that were hired and terminated within the year. Although the City benefited
fimmcialJy from the vacant positions, the ser vice delivery suffers as we are continually
training new staff.
Police Building -We are presently considering the efforts of a consultant that has studied
the existing site to outline some of the possibilities of bui lding an expansion in place. The
repott illustrates the footprint and budget estimates for various additions to the existing
facility. This budget proposal includes 2.6 million for facility improvements. W ith
Commission support, this project may finally move fotward afier years of debate.
Marsh Master Plan Improvements This year, the Commission sought feedback from the
residents on the Marsh Master Plan. Those that were against certain aspects of the project
were very vocal. Responding to those concerns, the Commission then instructed U1e
consulting firm to change the scop e to remove the path from Tideviews to Dutton Island
Road and focus entirely on Dutton Island Road itself Representatives from the Florida
IIJ
Land Tmst indicated that approval for a path through the marsh would not be in accordance
with the restrictions that came with the property. ThTec items that have received grant
consideration and are included in this proposal arc a kayak launch and two marsh overlooks.
These items would be built in 2015 while the Dutton Island Road improvements are being
studied cunently and wou ld likely be funded in the 2016 budget. The staff will continue:: to
pursue grant opportunities wherever feasible. We recently received word that Flmida Inland
Navigation District has included our overlooks and kayak launch in their assistance
program.
New Goa ls
Im proved Maint enance -This proposed budget places an emphasis on maintaining the
City's assets at a h igher level. We have reorgan ized some staff to create a facility
maintenance division within Public Works. This combines one maintenance worker, a
painter and the contracted custodial services under one supetvisor. This will provide much
needed continuity of maintenance requests and monitoring of the condition or the various
facilities. This budget also brings back the beautification division to give a specific budget
to a landscaping maintenance worker to raise the level of maintenance on cit)'\vide
landscaped areas.
Russell Park is a major source of pride for those that live in Atlantic Beach. The park is
used by thousands and as a result, the ameni ties within the park arc showing their age.
Included in this proposal arc funds to start to refurbish a number of on-going problem areas.
Drainage problems and overdue maintenance of the existing facilities need considerable
attention. The strategic focus with regard to the parks is to adopt a philosophy of preserving
what we have and maintaining it at a high level than spend funds on a Park Master Plan.
Combinin g Public Wot ·ks and Public Utilities -The proposed budget merges the two
departments into one. The Public Works Director will now oversee the Utilities with the
help of an assistant. With the conso li dation of the Sewer Treatment facilities to one plant,
reduced operating expenses and the major projects behind us, now is a good time to
reorgan ize the staff to meet the needs of the uti I ity more efficiently. Refinancing the debt
for the next ten years will also help The Utilities Project Coordinator position is eliminated
due to the reduction of major utility projects in the foreseeab le fuhtrc. Although the two
programs will continue to be funded as before, the opportunities to save funds by sharing
resources are many. This will be a more efficient utilization of our staff. This also allows
the maintenance staff to cross train and provide options for workers to move up in their
careers helping with the retention problem.
Disas ter Preparedness -Assisting the publ ic during and after a disaster should always be a
priority in every City. Although the Pub lic Safety Department has been plugged into the
emergency management response team efforts of the county and the other two beaches and
is well versed in how each agency wi ll interact with each other, it is the City staff that I
would like to sec be better tra ined in the procedures of disaster mitigation and recovery. We
are currently reviewing our conununications capabilities and our needs for mobilization of
City assets. I have assigned the duty of making sure all departments are adequately
prepared to the P ub li c Safety Department and they have begun to facilitate U1c
interd epartmen tal meetings.
IV
Technology Improv eme n ts -Behind the scenes , the staff will continue to be working on
upgrading the systems used to keep the operations going. We are spending funds on
upgrading the city-wide software applications to a Windows driven system which will
require considerable time for training. We hav e also budgeted to install a modern phone
system that will be digital and enable staff to more efficiently keep track of messages and
direct calls from c itizens. Limitati ons of our current system routinely cause problems.
Included in the General Fund long term plan are fund s fo r the Police Department to
transition to a new police software program, replacing the existing system that is being
phased out.
I n the current year, we implemented an IVR system that takes utility payments over a
dedicated phone line. This improvement has reduced the call volume at city hall by about
1,500 calls per month and saved the City abo ut $20,000 in merchant service fees.
S umma ry
With the cha nge in administration came a flood of ideas from the s taff on how we could
better run the City. It has been a welcome challenge to incorporate as many of those good
ideas into this proposal as I felt were achievable in the up-coming year. There were
certainly more ideas than time or funding would allow. We have worked together to
assemb le a spending plan that we think continu es the high level of serv ice our ci tizens are
accustomed to and improves this service in some areas, as well as make progress on each of
our long term strategic goals.
It is an understatement to say that Fiscal Year 2014 has been a year of significant change.
Along with a new City Commission came, a change in City Manager and City At torney.
Also we have a new HR Director, Planning Director, Building Official, Public Works
Director and an unfilled Public Safety Director position. Year to date, we have experienced
a roughly 20% turnover in staff. This has created a fresh perspective for the immediate
budgetary needs and for the lo ng tenn strategic goals set one year ago.
The upcoming year will bring two new cha ll enges to work through as the City Commission
shou ld make decisions on the Publi c Safety Building and on the Seminole Ro ad Streetscape
and Waterline Replacem ent Proj ect. B oth of these wi ll require a cons iderable amount of
fund ing, community input and time to complete.
I want to thank the department heads and all of the staff who helped to prepare this proposal.
The s upport from the staff, U1e commi ssion and the cit izens I h ave received thi s pas t year
has been truly appreciated. We look forward to putting this s pending plan into action at
with the beginning of the new year.
Respectfully Submitt~
--Rft/~~~
Nelso n Van Liere, CPA
City Manager
v
City of Atlantic Beach
Budget Ca lendar
Fisca l Year 2014-20 15
Date Required Action Responsibility
April23 and Pre-Budget Preparation Workshop Department Heads
April 30, if Finance Director
needed City Manager
City Commission
March 9 to Department Heads
April 30
March 9 to
Update Ten Year CIP Requirements To Finance Director
Preparation of budget requests on-line, current year budget review. Department Heads
Apri l 30
May I to May Review of on-line requests, CIP Requests, Meetings with Department Department Heads
25 Finance Director
be included in discussions.
Heads for ex planati ons and justifications. Program pages are also to
City Manager
May 25 to Preparation of Proposed Budget, follow-up meetings with City Department Heads
July I F inance Director
City Manager
June 23 to
Manager and Finance Director
State Revenue Sharing Estimates provided Department of
July 31 Revenue
July I Property Appraiser
July 8 or July
Receive Certification of Taxable Value
C ity Manager
22
City Manager to propose millage rate on DR-420 and schedule a
public hearing to consider the Tentative Millage and Tentative
Budget. This information is to be presented to the property appraiser
within 35 days from the date of certification, (August 4111 ).
August 4 City Manager
Finance Director
August 24
Proposed Budget submitted to the City Commission
Property Appraiser
notice of proposed property taxes).
August 13 to
Tax notifications to be mailed within 55 days of Certificatio n , (TRIM
The C ity Commission held workshops to review the Proposed Budget. Department Heads
August 20111 The meetings were held at 5:00pm and lasted about three hours each. Finance Director
August 13th and August 20th City Manager
City Commission
September 5 Advertise in newspaper for publi c hearing on adop tion ofTentative Finance Director
Budget and Proposed Millage (T he property appra iser also notified City Clerk
property owners). Property Appraiser
September 8 Hold Public Hearing to adopt the Tentative Budget and Millage (F.S. City Commission
200.065).
September 20 Publish TRIM notice in public newspaper Finance Director
September 22 Hold Final H earing to approve Budget and Millage Rate City Commission
RESOLUTION NO. 14-08
A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA
LEVYING THE AD VALOREM PROPERTY TAX MILLAGE RATE
F OR MUNICIPAL PURPOSES O N ALL TAXABLE PROPERTY
WITHIN THE CITY FOR THE FISCAL YEAR BEGINNING
O CTOBER 1 , 2014 AND ENDING SEPTEMBER 30, 2015; STATING
THE PERCENTAGE BY WIDCH THE MILLAGE TO BE LEVIED
EXCEEDS THE ROLLED-BA CK RATE; AND, PROVIDING AN
EFFECTIVE DATE.
WHEREAS, F lo rida law requires the City Commission of the Ci ty of Atlantic Beach, Florida,
to pass a resolution levying the millage rate for ad valor em property taxes for municipal purposes on
all taxable property within the city limit s of the City of A tl antic Beach, Florida, for the fiscal year
beginning October 1, 2014 and ending September 30, 2015; and
WHEREAS, F lorida law requires said resolution to state the millage rate to be levied, and
also, to state the percentage by which the millage rate to be levied exceeds the rolled-back rate as
computed pursuant to Florida law; and
WHEREAS, the City Commission ofthe City of A tl antic Beach, F lorida, has duly considered
the budgetary requirements of the City; has adopted a tentative budget for the fiscal year beginning
October 1, 20 14 and ending September 30, 2015, based on a millage rate of 3.3285 mills on the
taxable property within the Ci ty; and has acted in accordance with the terms, provisions, and
procedures contained in section 200.065, Florida Statutes;
NOW, THEREFORE, BE IT RESOLVED by the Ci ty Commission ofthe City of Atlanti c
Beach, Florida, that
1. The ad valorem property tax millage rate fo r municipal purposes to be levied on the
taxable property within the city limits of the City of Atlantic Beach, Florida, during the fi~cal year
beginning October 1, 2014 and ending September 30, 2015 is hereby set at the rate of3.3285 mills.
2. The p ercentage by which this millage rate to be l evied exceeds the rolled-back rate of
3.1715 is 4.95%.
3. This resolution shall take effect immediately upon i ts passage and adoption by the City
Commission of the City of Atlantic Beach, Florida.
ADOPTED at a public hearing by the City Commission ofthe City of Atlantic Beach, F lorida
on the 22"d day of September 20 14. ·
Caro(!eJURichard Komando, Esquire
C ity Attorney Mayor I Presiding Officer
STATE OF FLORIDA DUVAL COUNTY
I, the undersigned City Clertl for the City ot Atlantic Bea<:h,
Duval County, F1011da , do hereby 08ftlfy the within and
foregoing Ia a true and oomtct copy ofthe original u It
appears on recot'd and ftle In the omoe ofthe City Clertl A2!~Jddd!L
for Atlantic Beectl . Witness my ha.nd and of'llclal seal of
the City ofAtlantic Beach, A ortda,Donna L . Bartle
C ity C lerk this 2~ day of ~~n..bu', 20 I 'f. ~JZ~
atyCierk
2
ORDINANCE NO. 20-14-128
AN ORDINANCE ADOPTING THE FINAL BUDGET FOR THE
CITY OF ATLANTIC BEACH, FLORIDA FOR FISCAL YEAR
BEGINNING OCTOBER 1, 2014 AND ENDING SEPTEMBER 30,
2015.
WHEREAS, the City Commi ssion of the City of Atlanti c B each, Fl orida, on September 8,
2 0 14 , h eld a public h earing as required by Florida St a tute 200 .065; and
WHEREAS, the City Commission of the C ity of Atl antic B each, Florida, set forth the
appropriations and revenue estimate for the budget fo r Fi scal Year beginning Octobe r 1, 2 0 14
and ending September 30, 2 01 5 in th e amo unt of $3 0,7 52,33 8.
NOW, THEREFORE, BE IT ENACTED BY THE CITY COMMISSION ON BEHALF
OF THE PEOPLE OF THE CITY OF ATLANTIC BEACH, FLORIDA, that;
1. The F isc al Year 2 0 14/20 15 budget be adopted , and
2. This ordinance shall take effect immedi ately upon its ado ptio n.
Passed by the City Commission on first reading this gth day of September 2014.
Passed by th e C ity Commission on second and fina l reading this 2.2 ,jday of Septemb er
2014. Caro ly n Wo~
Mayor I Presiding Officer
Richard Komando, Esquire
City Attorney
Donna L. Ba rtle
C ity C lerk
~~TE OF FLORIDA DUVAL COUNTY Duval=~~ty ~let!! fo~ the City of Atlantic Beach
foregoing Ia a' true and corro: Y cer11fy the Within and ,
appears on record copy of the original aa It
for Atlantic Beech and file In the otrlce of the City cteli<
the City ofAtlaoud ::,easF~hand and o fftelai seal of
,.,, 2.'{fi. doyof ~~1'/F~rL~-·
City Cieri< 3
City of At lantic Beach
Co mbined Summary of Revenues and Expe nditures
S umma ry of all Funds
Actu a l
2 011-2012
Actu a l
2012-2013
Estimate
201 3-2014
Budget
2014-2015
Incre ase
(Decr ea se)
Cash Forward 32 ,3 07,61 2 37,492,9 61 39 ,178,616 39 ,37 4 ,289 19 5,67 3
Revenues
General Fund
Special Rev enu e Fu nds
Debt Service Fund
Capital Project Fund
Enterpnse Funds
Trust and Agency Funds
10,897,298
1,806,722
73,548
602 ,658
16 ,796,922
4 ,552,027
11,109,664
1,486,434
69,791
(54 ,636)
11 ,505 ,531
3,177,000
11,144,461
1,453,376
0
427,779
12 ,210,109
3 ,545,023
11,327,175
1 ,428,149
0
230 ,000
11 ,686,252
3,568,124
182,714
(25,227)
0
(197,779)
(523,857)
23,101
T o tal Reve nues 34 ,729,17 5 27 ,293 ,784 28 ,780 ,748 28,239 ,700 (541 ,048)
Other Finan c i n g Sources 591,427 164,214 0 0 0
Tota l Re sourc es 67,628,214 64,950,959 67,959,364 67 ,613 ,989 (345,375}
Expend itures
General Fund 10,430,632 10,748,328 11,378,443 11,419,689 41 ,246
Specia l Re ve nue Fu nds 2,047,749 1,038 ,260 1,459 ,145 1,809,207 350,062
Debt Serv1ce Fund 70,783 72,028 73,113 0 (73, 113)
Capi tal Project Fund 25,116 0 215,658 2,925,000 2 ,709,342
Enterprise Funds 15,967,357 11,058,952 13,514.558 12,887,444 (627,114)
Trust and Agency Funds 1,428,381 1,638,006 1,944.158 1,710,998 (233,1 60)
D IVI SION TOTALS 29 ,970 ,0 18 24,555,574 28,585,075 30 ,752,338 2,167 ,263
Oth e r Fi nancing Uses 165,235 1,216,769 0 0 0
Cas h Reserves 37,492 ,961 39,178,616 39,374 ,289 36 ,861,651 (2 ,512 ,638}
T o ta l Expen ses a nd Cas h 67,628,214 64,950,9 59 67,959 ,364 67,613,989 (345,375)
Reso urce All o c ation
Personnel Services 9,407 ,213 9,313,425 9,385,39 1 9,759.268 373,877
Operat ing Expenses 10,1 5 1,562 9,710,684 10,990,287 10,794,339 (195,948)
Capital Outlay 6,873,101 1,751 ,996 4,268,848 6.702 ,986 2,434,138
Debt Serv1ce 1,870,160 2 ,450,015 2,309,076 2 ,147,535 -161,541
Transfers 1,667,982 1,329,454 1,631,473 1,348,210 -283,263
Total 29 ,970 ,018 24,555,574 28,585 ,075 30 ,752,338 2 ,167,263
4
Summary of All Departments
Combined Summary of Expenses
Expe n ses:
Actua l
2011-2012
Actu al
2012-2013
Es timat e
2 01 3-2014
Budg et
2014-2 015
Inc rease
(Dec rease )
Governi ng Body
Ci ty Adm inistrat ion
General Government
PlanninQ and Building
Public Sa f ety
Parl<s and Recreation
Public Works
Public Utilities
Pe nsion
4 1,279
2,428,057
1,654,496
822,825
4,879,973
1,081,266
4,532,953
13, 100,788
1,428,381
40,225
2,363,786
1,293,814
522,770
4,957,079
1,035,707
4,506,858
8, 197,329
1,638,006
42,985
2,566,090
1,533,395
606.438
5,113,391
1,328,548
5,364 ,042
10,086,028
1,944 ,158
41,665
2,618,835
4,621 ,705
659 ,305
:,,4/8,650
1.099,563
5,649,219
8,872,397
1,7 10,998
(1 ,320)
52,745
3,088,310
52 ,867
365,259
(228,985)
285,177
{1 ,213,63 1)
(233,160)
Total Expenses 29 ,970,018 24,555,574 28,585,075 30 ,752,338 2 ,167,26 3
Resourc e Allocation :
Personnel Services
Operating Expenses
Capita l O utlay
Debt Serv ice
Tr ansfers
Total Resourc e Allocation :
9.407,213
10,151,562
6,873, 101
1,870,160
1,6 67,982
29 ,970,018
9,313,425
9.710 ,684
1,751,996
2,450,015
1,329, 454
24,555,574
9,385,391
10,990,287
4 ,268,848
2,311 ,529
1,629.020
28,585,075
9,759,268
10 ,79 4 ,339
6 ,702,986
2,147,535
1,348,210
30 ,752,338
373,877
(195,948)
2,434,138
(163,994)
~280 , 8 1 0}
2 ,167, 26 3
Summary of Authorized Positions
2013-2014 2014-2015
Department
Govern ing Body
City Administra tion
General Government
Planning and Building
Public Safety
Parks and Recreation
Pu bli c W orks
Pu bli c Utili ties
Pension
5.00
23.00
2 .56
5.44
61.00
11 .00
17.30
22.70
0.00
5.00
21 00
2.55
6.75
61.00
11 .00
16.50
24.70
0 .00
148.00 148. 50
CITY OF ATLANTIC BEACH
TOTAL REVENUES AND EX PENDITURES
BY FUND TYP E
Total 2015 Revenues
0 .00 %
0.81 %
• General Fund • Special Revenue Funds
o Governmental Projects • Debt Service Funds
• Enterprise Funds • Trust Funds
Total 2015 Expenses
5.56%
0 .00 %
• General Fund o Special Revenue Funds
• Gov. Capital Projects • Debt Service Funds
• Enterprise Funds • Trust Funds
6
CITY OF ATLANTIC BEACH
Organizational Charts
Recreation
Safety
Public
&
Activities
Finance
&
Admin.
Public
Works
EXECUTIVE
ASSISTANT
~
Human(Information Building,
ResourcesTechnology Planning
& Zoning
Records Clerk
.._..____._j
Administrative
Assistant
7
CUSTOMER
SERVICE
SUPERVISOR
I CUSTOMER
SERVICES
REPRESENTATIVES
(2.0)
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
FINANCE AND ADMINISTRATION
FINANCE
DIRECTOR
DEPUTY FINANCE UTILITY
DIRECTOR BILLING
SUPERVISOR
PURCHASING ACCOUNTANT ACCOUNTS UTILITY
AGENT PAYABLE SPECIALIST
CLERK
8
CITY OF ATLANTIC BEACH
ORGANI Z AT IONAL CHART
PUBLIC WORKS DEPARTMENT
Inspector
_I
( Permit
Coordinator &
B uilding
Malnt.
Buildin g
Maint. I
r~
I
Administrative Deputy
Assistant P u blic
Works
Director
(P U)r
Dispatcher "'-... I_)
PT Cl erk
Deputy
Public
Works
Director
(PW)
I_
Parks/
Beautification
Supervisor
Park Range r
II (2)
Park Ran ger I
(3)
L an d scap e &
Par k Ma lnt.
/
Streets/
Stormwater
Supervisor
Heavy
Equip.
Operat or
(2)
Gener al
Mai n t.
Wo r ker
(5)
GIS/CC
Tech.
I
~ DivPlan. Dir
WW Super
inten dant
Water
Su per
intendant
_j
I
DlsUColl j
Div. Dir
DisUColl
Operator
(4 )
Lift
Station
Tech.
Meter
Reade r (2)
Heavy
Equip.
Operator
W/WW
Treatment
Plant
Operator (7)
(rotating)
9
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PUBLIC SAFETY DEPARTMENT
Director of Public
Safety
1
Adm in Asst.
1
Life Guard
Commander
Operatlons Support Serv ices
captain
1
Commander
11
Life Guard
Supervisors
3
Patrol Patrol Life Guards
Li eutenant Lieutenant 30
I I
A Squad C Squad B Squad D Squad
Pa trol Patrol Patrol Pa tro l
Sergeant Se rgeant Sergeant Sergeant
1 1 1 1
D Squad
Patrol
Officers
3
A Squad
Patrol
Officers
3
General
lnvestlgatlons
2
csu
Detectives
2
OffiCe
Manag er
1
Records
Staff
2
Property &
Evidence
1
Services/
Special Project
Se rgeant
1
Animal
Control
2
Crossing
Guards
2 )...
10
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PARKS & RECREATION DEPARTMENT
PARKS & RECREATION
DIRECTOR
I
I
RECREATION ADMINISTRATIVE RECREATION LEADER
PART TIME COORDINATOR ASSISTANT
RECREATION LEADER
PART TIME
11
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PLANNING ZONING AND BUILDING DEPARTMENT
BUILDING AND Z ONIN G
DIRECTOR
l
I
II
BUILDING PERMIT CODE PRINCIPAL PLANNER BUILDING OFFI CIAL TE C HNICIAN~ ENFORCEMENT
CLERK II OFFICER --.
BUILDING RE C EPTIONIST/
INSPECTOR PERMITS CLERK
HUMAN RESOURCES DEPARTMENT
HUMAN RESOUR CES
DIRECTOR
HUMAN RESOURC ES
ASSISTANT
12
CITY OF ATLANTIC BEACH
TOTAL REVENUES AND EX PENDITURES
GE NERAL FU ND
Total 2015 General Fund Revenues
• Ad Valorem Taxes • Licenses and Permits
D lntergovernmental • lnterfund Transfers
o Fines and Forfeitures • Charges for Services
o Miscellaneous • Utility, & Business Taxes
Total 2015 General Fund Expenses
4 .57%
• City Administration o Planning and Development
• General Government • Public Safety
• Public Works • Parks and Recreation
13
Summary of 2014 Millages
Urban
Service School Duval Water Inland
District Distri ct Board County Management Navigation Total
Jacksonville 0.0000 7.3050 11.4419 0 .3164 0 .0345 19.0978
Atlantic Beach 3.3285 7.3050 8.1512 0 .3164 0.0345 19.1356
Neptune Beach 3.3656 7.3050 8.1512 0 .3164 0 .0345 19.1727
Jax Beach 3.9947 7.3050 8 .1512 0 .3164 0 .0345 19.80 18
Town of Baldwin 3.1556 7 .3050 9.6312 0.3164 0 .0345 20 .4427
Navigation
0.18%
14
15
City of Atlanti c Beach
C ombined Summary of Revenues and Expe nditures
General Fund
Actua l Actual Estimate Budget In crease
2011-2012 20 12-2013 20 13-2014 2014-2015 (Decrease}
Cash Forward 5,234,895 5,999,741 6,178,222 5,944,240 (233,982}
Revenues
Taxes 5,085.545 5,069,752 4,952,246 5,189,041 236,795
Licenses and Permits 858,635 830,708 862,823 857,743 -5,080
Intergovernmental Revenues 1.492,847 1,567.423 1,594,074 1,704,051 109,977
Charges for Services 2,264,601 2,160,863 2,214,609 2,323,795 109,186
Fines and Forfeitures 78,865 224,758 203,700 82,700 -121,000
Miscellaneous 292,757 280,706 246,035 166,635 -79,400
lnterfund Transfers 824,048 975,454 1,070,974 1,003,210 -67,764
T otal Revenues 10,897,298 11 ,109,664 11 ,144,461 11 ,327 ,175 182,714
Other Financing Sources 298,180
Total Resources 16,430,373 17,109,405 17,322,683 17,271 ,415 (51,268}
Expenditures
City Administration 2,469,336 2,404,011 2,609,075 2,660,500 51,425
Community Development 153,509 151 ,766 143,085 152,292 9,207
General Government 427,370 782,697 452,198 521,705 69,507
Public Safety 4 ,809,080 4,916,804 5,039,039 5,423,105 384,066
Public Works 1,490,071 1,457,343 1,806.498 1,562,524 (243,974)
Parks, Recreation & Beautification 1,081,266 1,035,707 1,328,548 1,099,563 (228,985)
DIVISIO N TOT"LS 10 ,430 ,632 10,748 ,328 11 ,378 ,443 11,419,689 41 ,246
Other Financing Uses 182,855
Cash Reserves 5,999,741 6,178,222 5,944,240 5,851,726 (92,514}
Total Expenses and Cash 16,430 ,373 17,109,405 17,322,683 17,271 ,415 (51,268}
Re source A llocation
Personnel Services 7,043,936 7 ,002,341 7,005,850 7,255,618 249,768
Operating Expenses 3,156.407 3,168.637 3,533,690 3,681,371 147,681
Capital Outlay 220,355 546,350 838,903 482,700 (356,203)
Debt Service
Transfers 9 ,934 31.000 0 0 0
Total 10 ,430 ,632 10 ,748,328 11 ,378,443 11 ,419,689 41 ,246
16
Ci ty of At l an tic Beach
Summary of Revenues
Taxes
Ad Valorem Tax
Utility Serv1ce Tax
ElectnCity
Propane, N atural Gas & Fuel Oil
Subtotal-Utility Service Tax
Communication Services Tax
Local Business Tax
Total Taxes
Permits, Fees, & Assessments
Building Perm1ts
Franchise Fees
Electricity
Natural Gas
Subtotal-Franchise Fees
Impact Fees-Transportation
Other Perm1ts and Fees
Plan Rev1ew & Other Fees
Total Perm its, Fees , & Assessments
Intergovernmen ta l Revenues
Federal Grants
Public Safety
Economic Environment (FEMA)
Subtotal-Federal Grants
State Grants
Economic Environment (FEMA)
State-Shared Revenues
State Revenue Sharing Proceeds
Mobile Home License 1 ax
Alcoholic Beverage License Tax
Local Govt Half-Cent Sales Tax
Motor Fuel Tax Rebate
Subtotal -State-Shared Revenues
Local Grants
Public Safety
Recreation
Subtotal-Local Grants
Total Intergovernmental Reve nues
Budget
2014-2015
Increase
(Decrease)
4,055,229 239,883
472,000
24,930
496,930
532,882
104,000
5,189,041
2,030
0
2,030
(5,118)
0
236 ,795
816,000
10,000
826,000
(4,000)
0
(4,000)
31,743 (1.080~
Actual
2011-2012
3,961,395
452,183
23,201
475,384
567,909
80,857
5,085,545
832,138
7,597
839,735
18,900
General Fund
Actual
2012-2013
Estimate
2013-2014
3,843,755 3,815,346
459,672
49,527
509,199
576,839
139,959
5,069,752
469,970
24,930
494,900
538,000
104,000
4 ,952,246
799,803
9,630
809,433
820,000
10,000
830,000
21,275 32,823
857,743 (5,080)
2,624 0
0
2,624 0
411,600 28,950
8,500 0
10,500 0
1,267,027 81,027
3,800 0
1,701,427 109.977
0 0
0 0
1,704,051 109,977
858,635
2,039
2,039
382,144
11,148
14,605
1,080,006
2.905
1,490,808
0
1 ,492,847
830 ,708
1,583
1,583
385.715
8,722
10,856
1,156,128
4,369
1 ,565,790
50
50
1,5 67,423
862,823
2,624
2,624
382,650
8.500
10,500
1,186,000
3.800
1,591 ,450
0
0
1,594,074
17
City of Atlantic Beach
Summary o f Re ve nues
Ch arges for Servic es
Internal Service Fund Charges
Other Gen l Govt Charges & Fees
Service Charges
Pubhc Safety
Parking Facilities
Other T ransportation
Animal Control
Lifeguard & Beach Maintenance
Recreation &Cultural Events
Recreation Facilit1es
Total Charges for Se rvices
Judgments, Fines, & Fo rfe its
Fines
Traffic
Parking
Dog
Other
Subtotal-Fines
Total Judgments, Fines & Forfeits
Miscella neous Revenues
Interest
Disposition of Fixed Assets
Donations from Pnvate Sources
Settlements & Insurance Reimburse
Other
Total Mis cellan eous Revenues
Other Sources
Transfer from Miscellaneous
Transfer from Gas Tax
Contributio n fro m Water Fun d
Contribution from Sewer Fund
Contribution from Sanitation Fund
Total Other Sources
Grand Total
Actu al
2011 -201 2
1,556,765
4 ,402
339,790
6,326
100,420
8 ,212
201 ,002
11 ,671
36,013
2,264,601
55 ,876
21,775
583
631
78,865
78 ,865
230,979
25,649
19,284
14,287
2 ,558
292,757
72 ,000
196,766
295,187
260,095
Genera l Fund
Actual Estimat e
2012-201 3 2013-2 014
1,435,569 1,456,544
5 ,985 5,820
335,399 341,016
6,013 6,000
109,487 126,214
6,478 7,750
206,762 212,695
9,442 26,570
45,728 32,000
2 ,160,863 2,214,609
61,197 60,000
31,100 20,000
464 700
131 ,997 123,000
224 ,758 203,700
224,758 203,700
(128,430) 196,010
25,125
346,988 14,900
45,754 5,000
16,394 5,000
280,706 246,03 5
77,696 9 ,954
155,225
205,534 205,534
424,326 424 ,326
267,898 275 ,935
Budget In c rea se
2014-201 5 {De c rea se}
1,549,137 92,593
5 ,910 90
348,677 7 ,661
6,000 0
128,945 2 ,73 1
7,750 0
218,806 6 ,111
26,570 0
32,000 0
2,323,795 109,186
60,000 0
20,000 0
700 0
2 ,000 {121 ,000}
82,700 (121 ,000)
82,700 (121 ,000)
117,010 (79,000)
25,125 0
14,500 (400)
5 ,000 0
5,000 0
166 ,6 35 (79,400)
5 ,000 (4,954)
160 ,000 4.775
196,230 (9,304)
418,937 (5.389)
223,043 (52,892}
824,048 975.454 1,070 ,974 1,003 ,2 10 (6 7,764)
10,897 ,298 11 ,109,664 11 ,144,461 11 ,327 ,17 5 182 ,714
18
City of Atlantic Beach
Summary of Expenditures by Divi s i o n
General Fund
Actual Actual Es timate Budget Increase
2011-2012 2012-2013 2013-2014 2014-2015 (Decrease)
City Administration
City Commission 41,279 40,225 42,985 41,665 -1,320
City Manager 319,682 263,366 332,689 261,506 -71,183
Ci ty Clerk 228 ,822 271,100 244,267 288,265 43,998
Finance and Adminis tration 1,058 ,457 1,022 ,7 88 894,132 906,827 12,695
Info rmatio n Techn ology 452,333 467 ,151 777,606 835,706 58, 100
Human Reso urces 248,139 187,272 180,896 194,531 13,635
Legal Counsel 120 ,624 152,109 136,500 132.000 -4,500
Total 2 ,469 ,336 2 ,404,011 2,609,075 2 ,660 ,500 51 ,425
Planning and Z oning 153,509 151 ,766 143,085 152,292 9 ,207
General Government 427,370 782,697 452,198 521 ,705 69 ,507
Police Department
Adm1nistrat 1on 603,553 501,013 527,760 606,471 78,711
Patrol 2,065,922 2,314,986 2,372,413 2,590,387 217,974
Crime Suppression Unit 184 ,231 229,614 203,262 243,434 40,172
Detective 275 ,875 181,278 203,647 205,088 1,441
Dispatch 304,138 284,191 242,453 296,433 53,980
Animal Contro l 73,627 93,470 13 1,5 96 96,506 -35,090
School C ro ssi ng Gua rds 11,367 10,71 7 9,995 9,693 -302
Total 3,518 ,713 3,615,269 3,691 ,126 4 ,048,011 356,885
Fire
Fire Control/ Rescue 99 3,757 1,020,036 1,051,992 1,083,254 31.262
Lifeguards 210,007 194,001 234,635 227,385 -7,250
Total 1,203,764 1,214,037 1,286,627 1,310 ,639 24,01.2
Code Enforcement 86,603 87,498 61 ,286 64,455 3 ,169
Public Works
AdminiStration 476.977 473,932 641,032 501,828 -139,204
Fleet Ma1ntenance 270,580 238,451 287,330 269,624 -17,706
Streets and Road Mai ntenance 742,514 744,960 878,136 791,071 -87,065
1,490,071 1,457,343 1,806,498 1,562,524 -243,974
Parks and Recreation
Administration and Activities 392,553 388,147 396,863 364,353 -32,510
Beautification 0 0 0 56,780 56.780
Maintenance 688,713 647,560 931,685 678.430 -253,255
Total 1,081 ,266 1,035,707 1,328,548 1,099,563 -228,985
Gra nd Tota l 10,430,632 10,748,328 11 ,378,443 11 ,419,689 41,246
1 ~
City of Atlantic Beach
Co m b ined Summary of Re ven ues and Expenditures
S pecial Reve nue Funds
Actual Actual Estimate Budget In c rease
2011-2012 201 2-201 3 201 3-2014 2014-20 15 {De c r ease)
Cash Fo rward 461,947 204,322 680 ,559 674,790 {5,769)
Revenues
Community Dev. Block Grant 320,814 22 ,291 132,856 91,386 (41 ,470)
Convention Dev . Tax Fund 90,986 88,899 86,800 88,300 1,500
Better Jax Half Cent Sales Tax 651 ,516 677 ,374 699,500 714,864 15,364
Local Option Gas Tax Fund 420,121 417 ,835 415,500 435,909 20,409
Police Grant Funds 109,396 81 ,225 83,375 70,000 (13,375)
Police Special Revenue Funds 43,247 27,214 29,517 27,190 (2,327)
Grant Funds-Miscellaneous 167,658 171 ,596 0 0 0
Tree Protection Fund 2,984 0 5,828 500 (5,328)
Total Reve nues 1,806,722 1,486,4 34 1,4 53,376 1 ,428 ,1 49 (2 5,227)
Other Financ ing Sources 13,091 4 2,079 0 0 0
To t a l Re s ources 2,281 ,760 1,732,835 2,1 33,935 2,102 ,939 {30 ,996)
Expenditures
Community Dev. Block Grant 320,705 22,291 132,856 91 ,386 (41 ,470)
Conventron Dev . Tax Fund 86,906 32,890 125,500 85 ,000 (40,500)
Better Jax Half Cent Sales Tax 730,000 382,049 666,926 1,090,000 423,074
Local Option Gas Tax Fund 438,321 449,107 398,225 410,000 11,775
Police Grant Funds 109,396 81 ,225 83,375 70,000 (13,375)
Police Special Revenue Funds 48,100 46,548 52,263 50,000 (2 ,263)
Grant Funds -Miscellaneous 314,321 24 ,150 0 0 0
Tree Protection Fund 0 0 0 12,821 12 ,821
DIVISION TOTAL S 2,047,749 1,038,260 1,4 59,145 1,809,207 350,062
Other Fi nancing Uses 29 ,689 14,016 0 0 0
Ca s h Reserves 204,322 680,5 59 674 ,790 293,732 {381 ,058)
Tota l Expen ses a nd Cas h 2,281 ,760 1,732,835 2,133,935 2 ,102,939 {30,996)
Resource Alloc ation
Personnel Services 105 ,574 78,440 81,205 70,000 (11 ,205)
Operating Expenses 426,521 337 ,272 334,500 387,821 53,321
Capital O utlay 609 ,654 221,852 320 ,215 841,386 521,171
Debt Service
Transfers 906,000 400 ,696 723,225 510,000 (213,225)
Total 2,047 ,7 49 1,038,260 1,459,145 1,809,207 350,062
20
City of Atl a ntic Beach
Co mbined Summary of Revenues and Expenditures
Enterprise Funds
Actu al Actual Estimate Budg et Increase
2011-2012 20 12-2013 2013-20 14 2014-2015 (Decrease}
Cash Forward 7,507,099 8 ,514,927 8,050,445 6 ,745,996 (1 ,304,449)
Revenu es
Water Utility 3,341,712 2,986,924 3,200,567 3,128,832 (71 ,735)
Sewer Utility 10,388,262 5,360,937 5,601,067 5 ,174,920 (426,147)
Sanitation 1,790,679 1,784,531 1,798,000 1.801,000 3,000
Storm Water Utility 991,477 1,074,115 1,212,475 1,135,500 (76,975)
Building Code Enforcement 284,792 299,024 398,000 446,000 48,000
Total Revenues 16,796,922 11,505,531 12,2 10 ,109 11 ,686,252 (523,857)
Other Fin ancing Sources 215,990 10,890 0 0 0
Total Resource s 24,520 ,011 20,031,348 20,260,554 18,432 ,248 (1 ,828,306)
Expenditures
Water Utility 2,792,272 2.871,562 3,291,241 3,574 ,586 283,345
Sewer Utility 10,308,516 5,325,767 6,794,787 5,297,811 (1 ,496,976)
Sanitation 1,796,910 1,765, 164 1 ,817,765 1,803 ,754 (14,011)
Storm Water Utility 807,651 835,244 1,341,554 1,872 ,942 531,388
Building Code Enforcement 262 ,008 261,215 269,211 338,351 69,140
DIVIS ION TOTALS 15,967 ,357 11,058,952 13,514,558 12,887,444 (627,114}
Other Financing Uses 37,727 921 ,951 0 0 0
Cash Reserve s 8,514,927 8,050,445 6 ,745,996 5,544,804 (1,201 ,192}
Total Expenses and Cash 24,520,011 20,031,348 20,260,554 18.432,248 { 1 ,828,306)
Resource Allocation
Personnel Services 2,257,703 2,232,644 2,298.336 2,433,650 135 ,314
Operating Expenses 5,140,253 4,566,769 5,177,939 5,014,149 (163,790)
Capital Outlay 6,017,976 983,794 2,894,072 2.453,900 (440,172)
Debt Service 1,799,377 2,377 ,987 2,238,416 2.147,535 (90,881)
Transfers 752,048 897 ,758 905,795 838,210 (67,585)
Total 15,967,357 11,058,952 13,5 14 ,558 12,887 ,444 {627,1 14)
2 1
City of Atlantic Beach
Combined Summary of Reve nues and Expenditures
Trust and Agenc y Funds
Cash Forward
Revenues
General Employee Pension
Police Employee Pension
Total Revenues
Other Financing Sources
Total Resources
Expenditures
General Employee Pens1on
Police Em pl oyee Pension
DIVISION TOTALS
Other Financing Uses
Cash Reserves
Total Expenses and Cash
Resource Allocation
Personnel Services
Operating Exp ense s
Capital Outl ay
Debt Service
Transfers
Total
Actual Actual
2011-2012 2012-2013
16,815,611
3.004,666
1,547,361
4 ,552,027
64,166
Estimate Budget Inc reas e
2013-2014 2014-2015 {De c re asel
21 ,472,047 23,072,912 1,600,865
2,146,476
1,398,547
2,127 ,6 19
1,440 ,505
(18,857)
41,958
3 ,545,023
0
3,568,124
0
23,101
0
21,431 ,804 23 ,208 ,000 25,017,070 26,641 ,036 1 ,623 ,966
19,919,755
2,046,752
1,130,248
3,177,000
111 ,245
759,309 932,396 1,181.530 957,880 (223,650)
669,072 705.610 762,628 753,118 (9,51 0)
1,428 ,381 1 ,638,006 1,944,158 1 ,710 ,998 {233 ,1601
83 ,668 97,947 0 0 0
19,919,755 21 ,472 ,047 23,072,912 24,930,038 1,857,126
21,431,804 23,208 ,000 25,017,070 26,641 ,036 1,623,966
0 0 0
1 .4 28 ,38 1 1 ,638,006 1,944, 158
0 0 0
0 0 0
0 0 0
0 0
1,710,998 -233,1 60
0 0
0 0
0 0
0
1,428,381 1,638,006 1,944,158 1 ,710,998 {233,1601
22
Governing Body
Combined Summary of Revenues and Expenses
Actual
2011-2012
Actual
2012-2013
Estimate
2013-2014
Budget
2014-2015
Increase
(Decrease)
Revenues:
General Fund Resources
Total Revenues
41,279
41 ,279
40,225
40,225
42,985
42,985
41,665
41 ,665
(1,320)
(1,320)
Expenses:
City Commission
Total Expenses
41,279
41 ,279
40,225
40,225
42,985
42,985
41,665
41,665
(1 ,320)
(1,320)
Resource Allocation:
Personnel Services
Operating Expenses
Capital Outlay
Debt Service
Transfers
Total Resource Allocation:
34,792
6,487
0
0
0
41,279
35,146
5,079
0
0
0
40,225
34,853
8,132
0
0
0
42,985
35,635
6,030
0
0
0
41 ,665
782
(2,102)
0
0
0
(1,320)
Summary of Authorized Positions
Ci ty Commission
Mayor
City Commissioner
2013-2014
4
5
2014-2015
1
4
5
Appointed Boards
Code Enforcement Board
Community Development Board
Pension Board of Trustees (2)
23
City Commission
Purpose:
The City Commission is the legis lativ e and policy making body of the City. The City
Commission is comprised of an elected Mayor/Commissioner, who serves two-year
terms, and four City Commissioners who serve four-year tenns. The City Commission is
responsible for appointing the City Manager, City Clerk and City Attorney; adopting an
operating budget for the City; estab li shing boards a nd committees as necessary and
appointing the members thereof; passing ord inances and laws for the preservation of the
public peace and order; and adopting zoning standards for the City.
Mission Statement:
It is the intention of the City Commission to ensure that the City maintains and improves
the residential quality of life now enjoyed by residents.
Issues, Trends and Highlights:
• In order to ensure that the mission of the City is ca rried out, the City Commission holds
annual budget workshops and solicits input from city boards , city staff, and citizens for
Commission consid eration.
• Four times a year, members of the City Commission hold Town Hall meetings to discuss
matters of interest to the public.
• Included in the FY15 budget is a l% raise for the Commission per the City code of
o rdinances to be based on the annual consumer price index.
Governing Body
City Commission
PERSONNEL SERVCES
Actual
2011-2012
Actual
2012-2013
Estimate
201 3-2014
Budget
2014-2015
In crease
{Decrease)
Wages
Salaries and Wages
Overtime
Speci!!l Pay
Sub-Total
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total
32,257
32,257
2.468
67
2.535
32,580
32,580
2 ,492
74
2,566
32,261
32,261
2,471
121
2 ,592
32,969
32,969
2 ,526
140
2,666
708
708
55
19
74
Total Wages and Benefits 34,792 35,146 34,853 35,635 782
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Pnnting a nd Publish1ng
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training. Memberships
Internal Service Charges
25
164
631
693
30
249
4,695
758
7
4,314
52
200
800
1 ,900
30
250
4 ,900
750
100
30
250
4,900
(52)
(200)
(50)
(1,800)
0
0
0
Total Operating Expenses 6,487 5,079 8 ,132 6 ,030 (2,102)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
VehiCles
Equipment
Total Capital Outlay 0 0 0 0 0
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 41 ,279 40,225 42,985 41 ,665 (1,320)
25
26
City Administration
Combined Summary of Revenues and Expenses
I
I
I
I
I
I
L
L
l
~
A ctual Ac tual Es timate Budget In c re ase
201 1-2012 2012-201 3 201 3-2014 20 14-2015 (Decreas e}
Revenues:
General Fund Res ources 2 ,428,057 2 .363,786 2,566 ,090 2 ,618 ,835 52 ,745
Tota l Reve nu es 2,428,057 2,363,786 2 ,566 ,090 2 ,618,835 52,745
Expense s:
City Clerk 228,822 271 .100 244 ,267 288 ,265 43,998
City Manager 319,682 263,366 332,689 261 ,506 (71 ,183)
Finance and Accounti ng 1,058.457 1.022 ,788 894 .132 906,827 12 ,695
Information Te chnology 452 ,333 467,151 777 ,606 835,706 58,100
Human Resources 248,139 187,272 180,896 194 ,531 13,635
Legal Counsel 120,624 152 ,109 136,500 132 ,000 (4 ,500}
Total Expens es 2 ,428,057 2,363 ,786 21566,090 2 ,618,835 52,745
Resourc e Alloc ation:
Personal Servtces 1,906.067 1,745.029 1.719.746 1,716,800 (2 ,946)
Operating Expenses 465 ,076 539,632 639.419 672 ,585 33.166
Capital Ou tlay 56,914 79,125 206,925 229.450 22 ,525
Transfers 0 0 0 0 0
Total Resource Allocation: 2 ,428,057 2,363 ,786 2 ,566 ,090 2 ,618 ,835 52,745
Summary of Authorized Positions
201 3-2014 2014-2015
City Clerk
City Clerk 100 1 00
Adm imstrative Assistant 100 1.00
Records Cler k 1.00 1.00
3 .00 3.00
City Manager
City Manager 1 00 1.00
Administrattvc Assistant 1.00 1.00
2 .00 2 .00
Fi nanc e
Finance Director 1.00 1.00
Deputy Finance Director 1.00 1.00
Accountant 1 00 1.00
Purchasing Agent 1 00 1.00
Utility Billing Supervtsor 1 .00 1.00
Utility Specialist 1 .00 1.00
Accounts Payable Clerk 1 00 1.00
Customer Service Super 1 .00 1.00
Custome r Service Rep . 2 .00 2 .00
Meter Reader 2.00 0 .00
12 .00 10.00
Information Technology
Computer Network Di rector 1 00 1 00
Computer Network and PC/Server Technician 2 .00 2 .00
3.00 3.00
Human Resourc es
Human Resources Di r ector 1.00 1.0 0
Human Resources Assistan t 1.00 1.00
2.00 2 .00
Legal Counsel
City Attorney 1.00 1.00
Total 23.00 21.00
27
City Clerk
Purpose:
The City Clerk's Department is responsible for a variety of du t ies including, but not limited to th e following:
• Perfonning admini strati ve fu ncti ons of the C it y Commission; preparing notices, agendas a nd minutes for
Commission meetings; recording a nd preserving the legislative actions of the Commission; advert ising
public hearing notices; receiving documents addressed to the Commission.
• Custodian of the City Seal
• Conducting municipal elections
• Administering oaths
• Custodian of official City records in accordance with State guidelines
• Updating the City's Code of Ordinances and providing code supplements to City staff
• Notarizing C it y documents
• Pr eparing, maintaining, certifying and recordi ng c it y liens wilh the Coun ty Clerk of the Courts
• Sec retary to the Code Enforcement Board (CFO) which includes administrative duties such as preparing
notices, age nd as, minutes, a nd Board Orders
• Process in g and issuing local business tax receipts
• Non-voting Member of the Board Member Review Committee (BMRC) providing administrative duties
such as preparing notices and agendas, coordinati ng meeti ng schedules and interviews, attending meetmg
and preparing minutes.
• Updating board and committee membership lists; monitoring terms and vacancies; accepting board and
committee appl ications; and prepari ng all required paperwork for appoin tm ents.
• Coo rdinatin g with appropriate board members and Ci ty officia ls regarding Financ ial Disclosure
requirements and s ubmittin g the nam es and addresses to the State.
• Attending bid openin gs
• City Web site maintenance
Key Objective:
• Continu e document imagmg (in-house only)
• Reduce the vo lum e of obsolete records by purging/destroying documents that have met State retention
requirements
• Continue to up grade and improve records fi ling, retrieval and research capab ili ties
Iss ues, Trends and Highli ghts:
• Conducted the City's Primary Election (August 20 13); no General Election was needed.
• Began video-taping Commission Meetings and Workshops (September 2013).
• Administered Oath of Office to New Conunission (November 20 13).
• Transi tion ed into Paperless Age nd as using iPads and ShareFile. (January-February 2014).
• Creation of th e Charter Review Committee (Ap Jil 14, 2014) which meets twice a month.
• Transitioning into th e new Enterprise Application Sol1ware, One Solution, for Business T axes a nd Code
Enforcement (from Ma rc h 2014 until November 20 14).
From June 1, 2013 through May 31,2014, the C ity C lerk staff:
• Pre pared notices and agendas, set-up room, attended and prepared minutes fo r 52 public meetings including
12 Regular Commission Meetings, 20 Commission Workshops, 12 Special Called Commission Meetings, 6
Code En forcemen t Ooard Meetin gs, and 2 Board Member Review Committee Meetings.
• Prepare d notices, se t-up room and attended 2 Chart er Review Co mmitt ee Meetings; l Ca ndidate Workshop
and I Webina r.
• Processed 959 Bu s iness Tax Receipt s in cl udin g 734 renewals, 201 new and 24 transferred.
• Re sea rch ed and prepared 526 li en letters. 28
City Adminis trati o n
City Clerk
PERSONNELSERVCES
A ctual
2011 ·20 12
Actual
2012· 201 3
Esti m ate
20 13-2014
Budget
20 14-201 5
Increase
{Decrease)
Wages
Salanes and Wages
Overtime
Special Pa y
Sub-To tal
Benefits
FI CA
Pens1on
Health and life Insurance
Worker and Unemploy Comp
Sub-Total
128,737
2.436
1,454
132,627
9,789
32 ,260
34 ,491
211
76,751
129.294
1,849
12,147
143,290
10.677
38,302
31 ,117
236
80 ,3 32
141 ,779
3 .200
0
144,979
11 ,093
34.698
30,833
524
77 ,148
146.681
4,537
0
151 ,218
11 570
35165
36,957
630
84,322
4,902
1,337
0
6 ,239
477
467
6,124
106
7,174
Total Wages and Benefits 209,378 223,622 222,127 235,540 13,41 3
OPERATIN G EX PENSES
Professional Services
Contract Serv ices
Local Travel
Communications
Postage
Utilities
Re ntals and Leases
Insurance
Repairs and Maintenance
Pnnt1ng and Pu bllsh1ng
AdvertiSing and Promotions
Other Curren t Charges
O ffi ce Supplies
Opera ting Supplies
Books, Training , M embershi ps
Internal Serv1ce Charges
25
630
61
734
400
1,799
12 .095
258
899
970
1,573
15,856
123
1,464
250
1,799
15.801
508
1,245
264
3 .685
980
75
800
500
0
200
14.668
500
1,300
1,035
1,862
19,115
100
800
640
250
200
19,045
600
1,400
950
3,675
18,135
25
0
140
250
0
4,177
100
100
(65)
1,7g3
Total O perating Ex p enses 19,444 40,995 22 ,140 46,775 24 ,635
CAP ITAL O UTLAY
Land
Build1ngs
Infrastructure Improvements
Veh1cles
Equ1pment 6,483 5,950 5 .950
Total Capital O utlay 0 6,483 0 5,950 5,950
D EBT SE RVICE
Pnnc1pal
I nterest
Other
Tota l Debt Se rvice 0 0 0 0 0
TRANSFERS
To
To
Tota l T r ans fers 0 0 0 0 0
D IVISION TOTALS 228,822 27 1,100 244,267 288,265 43 ,998
29
City Manager
Purpose:
To administer and enforce the enactments of the Ci ty Comm ission; to assist the
Commission in m aking policy and program decisions; and, to otherwise administer the
affairs of the City. The key component of administration of the city is the preparation
and delivery of the Annual Operating Budget.
Key Objectives:
• Prepare a long-range financial plan
• To assist the Commission annu ally to establish a Strategic Plan and then to supervise the
accomplishment of established priorities
• Continuously examine and monitor city departments to ensure that the C ity is operating
in an effective and productive manner
• Provide th e Commission with adequate, pertinent and clear inf01mation to allow them to
make prudent deci sion s
• Ensure that the handling of citizen complaints is done 111 an efficient, timely and
professional manner
• Comm unicate with citizens and the press to maintain an open and responsive atmosphere
necessary in a democratic government
• Carry out the goals, objectives and policies established by the City Commission
Areas of emphasis in this year's proposal:
• R esolve the iss ue with the C ity of Jacksonville about payment of tippin g fees for disposal
of refuse from Allan tic Beach at Jacksonville's landfills.
• Negotiate a successful annexation of the Atlantic Beach Country C lub .
• To resolve the public safety bui ld ing dilemma regarding how to provide adequate
p h ysical facilities to support the needs of the Police Department.
• To plan for, fund and construct improvements identified in the 2012 Marsh Master Plan
afier thorough ly publicly vetting the sco p e of the project proposals.
• Rcorganilation of s taff for more efficient service delivery.
• A new focus on the maintenance of City owned fac iliti es and equipment.
• To improve the transparen cy and full disclosure in th e adminis tration of City Services.
30
City Administration
City Manager
PERSONNEL SERVCES
A ctual
201 1-2012
A c tual
2012-201 3
Estimate
2013-2014
Budget
2014-201 5
Increase
{Decrease)
Wages
Salanes and Wages
Overtime
Spec~aiPay
Sub-Total
Benefits
FICA
Pension
Health and Lrfe Insurance
Worker and Unemploy Camp
Sub-Total
211,299
30.165
241 ,464
15,122
28,095
25,789
390
69 ,396
179,144
17.046
196,190
12,652
26,079
19,168
337
58,236
170,000
0
99,909
269,909
19,000
26,865
5,230
695
51 ,790
190.410
50
3.600
194,060
13,198
29,146
14,454
808
57,606
20,4 10
50
{96.309)
(75,849)
(5,802)
2.281
9,224
113
5,816
Total Wages and Benefits 310,860 254,426 321 ,699 251 ,666 (70 ,033)
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communicaltons
Postage
Utrli tles
Rent als a nd Leases
Insurance
Reparrs and Marntenance
Printrng and Publishing
Adv ertisrng and Promotrons
O ther Cu rrent Charges
Office Suppl ies
Operating Supplies
Books. Trarning, Membershrps
Internal Service Ch arges
25
162
1,219
54
243
10
1,055
6,054
1 19
886
339
1,147
6 ,449
50
140
750
100
250
100
1,200
8 ,400
140
750
250
100
1.200
7.400
{50)
0
0
( 1 00)
0
0
0
{1,000)
Total Operating Expenses 8,822 8 ,940 10,990 9,840 (1 ,1 50)
CAPITAL OUTLAY
Land
Buildrngs
Infrastructure Improvements
VehiCles
Equrpment
Total Capital Outlay 0 0 0 0 0
DEBT SERVICE
Pnncrpal
Interest
O ther
Total Debt Service 0 0 0 0 0
TRANSF ERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 319,682 263,366 332,689 261 ,506 (71 ,183)
31
--
Finance and Administration
Purpose:
This department is responsible for the administration of all financial affairs of the City,
including: investments, budget preparation, annual financial report generation, payroll tax
reporting, regulatory and management reporting, grant and pension financial reporting,
utility billing, purchasing, and vendor payables.
Key Objectives:
• To continue to provide c iti zens and management with w1qualificd audit opinions annually
• To prepare and monitor the annual operating budget a nd long tcnn financial plan
• To provide c ustomers of the utility system with excellent customer service
• To provide tim ely and efficient procurement support for all departments
• To assist management with financial and performance analysis to aid in decision making
Issues, Trends and Highlights:
• Received an unqualified audit opinion for FY 2013, with no management comments.
• Proposed and approved refunding three utility revenue loans with one at a lower rate
saving the City over $140,000 per year totaling over $1.4 million over the life of the loan.
• Financial Administration of 15 grants.
• Heavily involved with the software upgrades in the building, planning and zoning area
with the One Solution imp lementation.
,_
FY-10FY-12 FV-J I Workload Data Measurement FY-13 -
96,421 95,937 95,628Utility Bills Generated 96,094 -
2 1,500 21,383 22,213Delinquent Notices Generated 20_,095 --~
4,998 5,191 5,307Accounts Payable Checks Processed 4,810 ---
2,640Purchase Orders Processed 2,320 2,538 2,600 -
9Grants Financially Administered 16 1815
32
City Administration
Finance and Administration Department
PERSONNELSERVCES
Actual
2011-2012
Actual
2012-2013
Estimate
2013-2014
Budget
2014-2015
Increase
{Decrease)
Wages
Salaries and Wages
Overtime
Spectal Pay
Sub-Total
Benefits
FICA
Pension
Heallh and ltfe Insurance
Worker and Unemploy Comp
Sub-Total
551,590
3.975
65,264
620,829
45,615
126,772
80,124
2.516
255,027
553,486
6.197
12.106
571,789
41,902
142 ,305
65.253
2.921
252,381
470,000
5,600
6,877
482,477
36,909
120.826
73,470
3.300
234,505
531.293
2,500
0
533,793
40,840
109,924
71,046
2.224
224!034
61.293
(3,100)
{6.877)
51,316
3,931
(10,902)
(2.424)
{1.076)
{10,471)
Total Wages and Benefits 875,856 824,170 716,982 757,827 40,845
OPERATING EXPENSES
ProfessiOnal ServiCes
Contract Servtces
Local Travel
Communtcattons
Postage
Ullhties
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishtng
Advertistng and Promotions
Other Current Charges
Office Supplies
Operaltng Supplies
Books Tratntng Memberships
45.476
1,261
108
5.667
40.534
585
39,316
24,425
2,145
5,041
9,856
4.396
48,573
286
19
5 735
40.990
340
38,750
23.638
0
4,823
12,393
4 455
49,000
27.000
100
5,800
42 ,000
400
6,400
24,300
0
6,000
10,700
5,450
48,000
2,000
100
5,800
40,900
400
5,400
24,300
0
6,000
10.800
5,300
(1.000)
(25,000)
0
0
(1 100)
0
(1,000)
0
0
0
tOO
{150)
Total Operating Expenses 178,810 180,002 177,150 149,000 (28,150)
CAP ITAL OUTLAY
Land
Butldtngs
Infrastructure Improvements
Vehicles
Equipment 3,791
18,616 0
0
Total Capital Outlay 3,791 18,616 0 0 0
DEBT SERVICE
Princtpal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 1 ,058 ,457 1,022,788 894,132 9061827 12,695
33
I nformation Technology
Pur pose: The Information Technology Department relies on it s own internal s taff, plus
th e assistance of extemal partners, to provide all computer related serv ices for the C ity.
Over 150 C ity employees at 15 city locat ions arc provided voice and data servi ces.
More than 160 desktop and laptop computers utilize the data network comprised of
underground fiber and wireless bridges, giving access to business applications such as
email , docu ment management systems, police record managem ent systems, City website,
and data file s torage. Most bus iness applications are run on in-house servers, with the
City's enterprise applications (SunGard 's HTE and One Solution), the City's website,
vehicle locator application, and the Police crime reporting application run on remote
servers. Infonnation 1 echnology provides acquisition and support of all co mputers,
printers, copiers, and telephone systems used throughout the City.
Along with the day-to-day s upport, the Information Technology Department carries
responsibility for long range infonnation system planning and maintenance of serv ices.
Key O bjectives fo r 20 14 I 201 5:
Install a new City phone sys tem
Upgrade the radio network between water p lants
In stall a new v ideo management sys tem for the Poli ce Department
Upgrade the City Email server and sofiware
Hi g hlig h ts fo r 20 13 I 20 14:
In s talled a videotaping system in the C hambers and began broadcasting
Commission meetings over the City's website
Equipped the Commi ssioners with computer tablets to eliminate printing
meeting agenda packets
Completed the fi rst migration to SunGard's One Solution enterptise
application for Code Enforcement and Building Pcnnits
Compl eted the transition from workstations running Microson Windows XP
to Windows 7
34
Total Transfers 0 0 0 0 0
35DIVISION TOTALS 452,333 467,151 1n,sos 835,706 58,100
Human Resources
Purpose:
The Human Resource Department is res ponsible for providing programs and s ervices designed to
attract, retain and develop diverse employees committed to achieving City objectives and
satisfying our customers. Human Resources administers all programs and activities related to
recruitment and selection, equal employment opportunity, benefits administration, wellness
initiatives , ri s k management, workers ' compensation in surance and claims, commercial
insurance and claims (property, liability, automobi le, etc.), position class ification, performance
management, compensation, employee relation s , training and development and personnel
policies and p rocedure~.
Key Objectives:
• Recruit and hire the best possible applicants for employment.
• Maintain a positive working relationship with the City's two unions.
• Update and maintain the City's Personnel Poli cy and Procedures Manual.
• Maintain the City's Employee and Retiree payroll systems and HR files.
• Apply loss prevention and control methods through identification and analysis of loss
exposure in the areas of liability, workers compensation and property loss.
• Initiate and maintain a formal Employee Wcllncss Program.
Issues, Trends, Highlights:
• For the budget year 20 13-2014, the cost of health insurance benefits increased s lightly,
while gen erally maintaining the same level of benefits. Due to increased utilization rates ,
we anticipate another slight increase in rates tor the upcoming year.
• Planning has begun to ensure that the City is prepared for the upcoming mandates and tax
conseque nces of the Affordable Care Act. As part of the planning process, a formal
Employee Wellness Program is being developed to ensure employees are prepared to
embrace consumer-driven health care.
• Employee files arc being updated to ensure that all relevant information is current and all
necessary beneficiary forms are in place.
• An RFP was issued for a new City Attorney, and one was selected and is curTc ntly
providing services.
• Another was issued tor a C it y Manager search firm. The one selected ultimately
resigned, at no cost to the City, and another was selected. The sea rch process is ongoing
at this time.
• A third RFP was issued for Grant Writing services. Four responses were received and are
currently being evaluated.
Workload data (Calendar Year data for Full Time emplo yees)
20 12 20102013 2011
E m lo ees 1 16 11 8
Hire action s
11 2 113
13 20 13
Resi natio n s and Terminations
8
17 14 7 9
R etiremen t C hanges
Addition s /Deletions) 6/l 510 10/0 2/3
Survivor Pension 1
Retirees Total {Net) 5478 67 63 -3c
I
' I
City Administration
Human Resources
PERSONNEL SERVCES
Wages
Salanes and Wages
Overt1me
Special Pay
Sub-Total
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Serv1ces
Contract Services
Local Travel
CommuniCations
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Mamtenance
Printing and Publishing
AdvertiSing and Promotions
Other Current Charges
Office Supplies
Operallng Supplies
Books, Training, Memberships
Total Operating Expenses
CAPITAL OUTLAY
Land
BUildings
Infrastructure Improvements
Vehicles
Equ1pment
Total Ca pital Outlay
DEBT SERVICE
Princ1pal
Interest
Other
Total Debt Service
TRANSFERS
To General Fund
To
Total Transfers
DIVISION TOTALS
Actual Actual Estimate
2011-2012 2012-2013 2013-2014
122,915 115.802 124.306
0
42,36g 3,068 0
165,284 118,870 124,306
12,858 9,425 9,510
36,704 19,877 19,340
12,591 12,117 11,852
268 223 448
62,419 41,642 41 ,150
227,703 160,512 165,456
148 150
8,455 15,003 8,500
72g 735 800
110 110
5,008 5.007
978 888 100
51 (1 ,500)
1,093 1,555 1 200
2,54g 3,733 3,000
1,425 1,229 1,580
20,436 26,760 15,440
0 0 0
0 0 0
0 0 0
248,139 187,272 180,896
Budget Increase
2014-2015 {Decrease)
134.504 10.198
0 0
0 0
134,504 10,198
10,291 781
20,151 811
14,184 2,332
561 113
45,187 4,037
179,691 14,235
(150)
8,500 0
800 0
150 40
0
100 0
0
1,200 0
3,000 0
1,090 (490)
14,840 (600)
0 0
0 0
0 0
194,531 13,635
37
I
I
Legal Counsel
I
Purpose:
The purpose of this program is to provide legal services, including ordinance I
interpretation, legal opinion, negotiation, litigation, etc., requested by the City
Commission, City Manager or City stnff I
Key Objectives: I
• The City Attorney is appointed by the City Commission and acts as the legal atlvisor for
the municipality and all of its officers in matters relating to their official duties. The
I
attorney prepares contracts, bonds, and other instruments in which the City is concerned
and endorses on each his approval of the fonn and coiTectncss thereof. When required to
do so by the City Commission, prosecutes and defends, for and on behalf of the City, I
complaints, suits and proceedings in which the City is a party. Th e attorney furnishes the
City Commissioners, City Manager or department heads of the City an opinion on any
question of law relating to their respective powers ond duties. I
Issues, Trends and Highlights:
• New Legal counsel was obtained in December of 2013 and the C it y chose to hire a finn ' with one point of contact to handle the legal matters of the City. Legal counsel for
pension issues is l'undcd and included in the pension program expenses. The Pension
board retains its own counsel.
City Administratio n
Le g a l Cou nsel
PERSONNEL SERVCES
Actual
2011-2012
Actual
2012-2013
Estlmate
2013-2014
Budget
2014-2015
I ncrease
(Decrease)
Wages
Salanes and Wages
Overt rm e
Special Pay
Sub-Total
Benefits
FICA
Pension
Health and Li fe Insurance
Worker and Unemploy Comp
Sub-Tota l
0
16,779
16,779
0
16,310
16,310
0
13,000
1 3,000
0
0
0
0
(13,000)
{13 ,000)
Total Wages and Beneflts 16,779 16,310 13,000 0 (13,000)
OPERATI NG EXPENS ES
Professional Services
Conlracl Servrces
local Travel
Commu nications
Postage
Ubli!Jes
Rentals and l eases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertrsmg and PromotiOns
Other Curren! Charges
Office Supplies
Operati ng S upplies
Books, Training, Memberships
Internal Service Charges
103,451
394
135,799 123,500 132.000 8.500
0
Total Oper ati ng Expenses 103 ,845 135,799 123,500 132 ,000 8,500
CAPITAL OU TLAY
land
Build rngs
Infrastructure Improvement:;
Vehicles
Equipment
Total Capital Outlay 0 0 0 0 0
DEBT SE RVICE
Principal
Interest
Other
Tota l Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total T r ansfers 0 0 0 0 0
DIVISION TOTALS 120,624 152,109 136,500 1321000 ~4 ,500)
39
General Government
Combined Summary of Revenues and Expenses
Actu al Actual Estimate Budget Increase
20 11 -2012 2012-2013 2013-2014 2014-2015 (Decrease}
Revenu es:
General Fund Resources 427,370 782,697 452,198 52 1,705 69,507
Convention Development 90,986 88,899 86,800 88,300 1,500
Half Cent Sa les Tax 651,516 677,374 699,500 714.864 15,364
Debt Service 73,548 69,791 0 0 0
Grant Funds-MiscellaneotiS 167,658 171,596 0 0 0
Capital Project Fund 602,658 {54,636} 427,779 230,000 (197,779}
Total Revenue s 2,013,736 1,735,721 1 ,666 ,2n 1,554,869 {111 ,408}
Expenses :
General Government 348,396 692,918 378,457 265,181 (113,276)
Building Maintenance 78,974 89,779 73,741 256,525 182,784
Convention Development 86,906 32,890 125.500 85,000 (40,500)
Half Cent Sales Tax 730,000 382,049 666.926 1,090,000 423,074
Debt Service 70,783 72,028 73,113 0 (73,113)
Grant Funds -Miscellaneous 314,321 24,150 0 0 0
Capital Project Fund 25,116 0 215,658 2,925,000 2,709,342
Total Expenses 1,654,496 1,293,814 1,533,395 4 ,621 ,705 3,088 ,310
Resource Allocation:
Personnel Services 173,222 171,502 178.362 162,086 (16,276)
Operating Expenses 254,028 229,703 340,336 439,619 99,283
Capital Outlay 344,529 532,385 381,084 3,675,000 3,293,916
Debt Service 70,783 72,028 73,113 0 (73,113)
Transfers 81 1,934 288, 196 560,500 345,000 (215,500}
Total Resource Allocation : 1,654,496 1,293 ,814 1,533,395 4 ,621 ,705 3,088,310
Summary of Autho ri zed Positions
2013-2014 2014-2015
General Government
Building Official 0.36 0.00
Administrative Asst. -Buildin g & Zoning 0.00 0.05
Building Permits Technician I Clerk II 0.60 0.00
Building Permit Clerk I Receptionist 0 .60 0.20
Painter II 1.00 0.00
2 .56 0.25
Building Maintenance
Maint. I Streets Division Director 0.00 0.30
Painter II 0.00 1.00
Building Maintenance Technician 0.00 1.00
0.00 2.30
Total 2.56 2 .55
40
General Government
Purpose:
This program is respons ibl e for the non-departmental expenses of operating City llall.
These include the building maintenance expenses of the City Hall complex, such as
carpentry, painting, plumbing, heating and air conditioning, and window cleaning.
Expenditures that are not attributable to any one distinct area. such as liability insurance,
and transfers from the General Fund to other programs to supplement operations arc also
accounted for in this program area.
Issues, Trends and Highlights:
• This budget now contains the salary for a supervisor, a general maintenance worker, a
painter and a contract for custodial services brought together to form a maintenance
division s upe rvi sed by Public Works.
• Some of the sala ry expenditures previously charged here were more appropriately moved
to the Building Code Enforcement fund based on how much time they spend in each area.
• The curTent year budget was amended midyear to include funds to replace and upgrade
the audio sys tem in the Commission Chambers in the amount of $15,500.
• This budget includes $36,000 for a Grant Writer to assist the City's staff in locating and
obtaining appropriate grants.
41
General Fund
Ge n eral Government
Actual Actual Estimate Budget I ncrease
2011-2012 2012-2013 2013-2014 2014-2015 {Decrease!
PERSONNELSERVCES
Wages
Salaries and Wages 105,612 109,102 115,731 100,299 (15,432)
Overtime 0 0 0 1,000 1,000
Spec1al Pay 505 588 3,185 0 (3,1851
Sub-Total 106,117 109,690 118,916 101 ,299 (17,617)
Benefits
FICA 7,671 7,918 7,774 7,752 (22)
Pens1on 35,522 31,953 29,563 21,695 (7,868)
Health and Life Insurance 22,259 20.231 19,932 27,475 7,543
Worker and Unemploy Comp 1,453 1,710 2,177 3,865 1.688
Sub-Total 67,105 61,812 59,446 60,787 1,341
Total Wages and Benefits 173,222 171 ,502 178,362 162,086 (16,276)
OPERATING EXPENSES
Professional Services 14,802 23,530 23,500 5,000 (18.500)
Contract Serv~ces 14,292 14,658 18,000 92.000 74,000
Local Travel 0 0 0 0 0
Communications 2,952 2,998 3,200 3,200 0
Postage 11,287 10,130 12,700 12,000 (700)
Utilrhes 28.309 24,105 24,000 24,400 400
Rentals and Leases 2,457 2,337 2,700 2,700 0
Insurance 107,783 116,179 127,436 132,419 4,983
Repairs and Maintenance 43,360 16,488 30,100 70,100 40,000
Printing and Publishing 1,023 571 2,300 2,000 (300)
Other Current Charges 6,822 7.392 2,000 2,000 0
OffiCe Supplies 2.425 2,478 2.500 2,500 0
Operating Supplies 8,492 8.800 9,900 11,300 1,400
Books, Training. Memberships 0 37 0 0 0
Atd to other Gov Agency 0 0 0 0 0
Total Oporatlng Expenses 244,004 229,703 258,336 359,619 101,283
CAPITAL OUTLAY
Land 210 328,665 0 0
Buildings 0 0 0 0 0
Infrastructure Improvements
Vehicles 0 20.498 0 0 0
Equipment 0 1,329 15,500 0 (15.500)
Total Capital Outlay 210 350,492 15,500 0 (15,500)
DEBT SERVICE
Princ1pal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To Debt Service
To Storm Water Ubhty 0 0 0 0 0
To Sewer Utlhty Fund 0 0 0 0 0
To Pension Funds 0 0 0 0 0
To Police Grant Fund 0 0 0 0 0
To Other Mise 9.934 31,000 0 0 0
Total Transfers 9,934 31,000 0 0 0
DIVIS ION TOTALS 427 ,370 782,697 452,198 521,705 69,507
42
Building Maintenance
Purpose:
The Building Maintenance Division of the Public Works Department is responsible for maintai nin g and
improving the City's bu ildin gs and assoc iated infrastruct ure.
Ke) Objectives:
• Planning, manage, and participate in building • Contact contractors and vendors for quotes
and grounds re pair, painting and or estimates for work to be completed,
maintenance, includin g development of a ten costing and ordering of materials, and
year plan for inspect ions, ma intenance and maintaining materials needed fo r routine
repair fo r major systems (air conditi oning, operations in stock. For work beyond City
plumbing, etc.). Forces capab i litie~. assist tn writing
specifications and providing cost estimates for
• Conduct routine inspections to ensure maintenance. repairs, and installations.
maintenance problems arc discovered before
becoming sign ifi cant issues. • Administer J anitorial Contract for Ci ty
Buil dings.
Issu es, Trends and Highlig hts:
• Building maintenance functions to be further consolidat ed by moving the Ci ty Painter into this
division and adding responsibility for administering the Janitorial Contract.
Activity Est.
FY-13/14 FY-12/ 13 FY-1 1112
City Buildings Maintained 54 54 55
42
PERSONNELSERVCES
Wages
Sa laries and Wages
Overtime
Special Pay
Sub-Total
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Other Current Charges
Office Supplies
Operating Supplies
Books, Tra1n1ng, Memberships
Aid to other Gov Agency
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To Debt Service
To Storm Water Utility
To Sewer Utility Fund
To Pension Funds
To Internal Serv~ce Funds
To Other Misc.
Total Transfers
DIVISION TOTALS
General Fund
Building Maintenance
Actual
2011-2012
37,849
0
37,849
2,617
18,458
12,166
851
34!092
Actual
2012-2013
37.450
0
37,450
2,515
10,374
11.711
1,019
25,619
Estimate
2013·2014
38,875
0
38,875
2,974
11,683
11,882
1.227
27,766
Proposed
Budget
2014-2015
91,042
1,000
0
92,042
7,043
19.407
25,707
3,826
55,983
In crease
{Decrease}
52,167
1,000
0
53,167
4,069
7,724
13,825
2,599
28,217
71,941
652
120
6,261
63,069
670
4 ,176
37
66,641
800
300
100
5.900
148,025
50,000
800
300
50,100
7,300
81,384
50,000
0
0
50,000
1,400
7,033 4,883
20.498
1,329
7,100 108,500 101,400
0
0
0
0
0
78,974
21,827
0
0
89,779
0
0
0
73!741
0
0
0
256,525
0
0
0
0
0
0
0
0
0
182,784 44
Convention Development Tax Fund
Purpose:
This program is funded through the levy of the local tourist development tax. The City
receives 2% of the collections on the rental of living quarters, net of a I% administrative
fee charged by the County, plus interest earnings on the funds received and invested.
These funds are restricted by Florida Statute 212.0305 for the extension, enlargement,
improvement, or co nstruction of a multipurpose convention center, coliseum, or exhibit
center, or to acquire, construct, remodel , repair or maintain one or more convention
centers, stadi um s, exh ibit hall s, arenas, coliseums.
ln add itio n to the uses described above, the City of Atlant ic Beach, through Reso luti on
91-5, has authorized these funds to be used to acquire and develop municipal parks,
lifeguard station s, and/ or athletic fields. Contribution s to promote tourism in the beaches
communities is also an approved use of these funds.
Issues , Trends and Highlights:
ln FY2014, FY2015 and into future years, the budget plan is to include the use of these
funds as a match for g rants dedicated to Marsh Mas ter Plan projects. This will be
accomplished by transferring those fund s to a Capi tal Project Fund so that mu ltipl e
funding so urces can be combined to fund the projects and used as th e projects are
approved.
45
Convention Development Tax Fund
Combined Summary of Revenues and Expenditures
A ctual
2011 · 2012
A ctual
2012· 201 3
Estimate
2013·2014
Budget
2014-2015
Increase
{Decrease}
Cas h Forward 50 ,225 29,501 85,148 46,448 {38,700)
Revenues
Convention Development Tax
Interest Earnings
Donat1011s & Grants
Transfer General or H alf Cent Tax
90,588
398
90,381
(1 482)
85,000
1,800
81,!>00
800
2,500
(1 000)
Total Revenues 90,986 88,899 86,800 88,300 1 ,500
Other Financing Sources
Total Resources 141 ,211 118,400 171,948 134,748 (37,2001
Expenditures
Promotions
Veteran's Memonal Park
River Branch Preserve
Marsh Overlook I Kayak Launch
Transfer to Capital Improvement Fu nd
14,906
72.000
32,890
125,500 85,000 (40,500)
DIVISION TOTALS 86,906 32,890 125,500 85,000 !40,5001
Other Financing Us es 24,804 362
Ending Cash 29,501 85,148 461448 49,748 3 ,300
Total Expenses and Cash 141,211 118,400 171 ,948 134,748 (37 ,200)
Resource Allocation
Operating Expenses 0 0 0 0 0
Capital Outlay 14,906 32.890 0 0 0
Transfers 72 .000 0 125,500 85,000 {40,5001
Total 86,906 32,890 125!500 85,000 (40,5001
46
Half Cent Di s cre tionary Sales T a x F und
Purpos e:
This fund provides lor the collection a nd spending of the additional half cent sales tax.
These funds are to be restricted for use for capital proj ects that arc s imilar in nature to
those of the Better Jacksonville Plan. These projects will typically include General
Govemment projects s uch as streets, public fac ilities, park s or land acquisition.
Iss u es, T rend s a nd Highli g hts :
R evenu es are expected to in crease only 3% per State estimates.
• The FY2014 and FY2015 Budgets i nclude $285,000 and $260,000 respectively to
accumulate resources for future capital projects associated with the Sto1m Water Master
Plan.
• The FY20 14 Budget also includes a $150,000 transfer to a Capital Project Fund for the
Marsh Master P lan project.
• The FY20 15 Budget includ ed $ 130,000 for sidewalk improvem e n ts.
• The FY20 14 and 2015 Budgets include funds tor Street resurfacing in the amount of
$82,000 and 80,000 respectively.
• T h e FY20 I 5 budget includes $25,000 to fund parking improvements to Howell Park.
• The FY20 I 5 Budget incl udes $75,000 for playground equipment at Bull Park.
• The FY20 I 5 Budget incl udes $250,000 for the Seminole Streetscape project. Fund s from
the Storm Water Utility and th e Public Ut ility Fund will also be used.
• The FY20 15 Budget proposal includes $250,000 for Russell Park renovations including
drainage and parking improvements.
47
Half Cent Discretionary Sales Tax Fund
Combined Summary of Revenues and Expenditures
Actu al Actual Estimate Budget Inc rease
2011 · 2012 201 2·2013 2013-2014 20 14-201 5 (Decrease)
Restncted 167,095 83,835
Restrtcted/Designated
Cash Forward
Revenues
Local Dtscretionary Sates Surtax
Interest Eamtngs
Charges for Servtce • Pe rm it
To tal Revenues
Other Financing Sources
Total Re s ources
Expenditures
Operating Expenses
Capital Outlay
Rose Park
City Hall Park ing Lot Lighting
lrregation Improvements on AtlantiC Blvd
Marsh Master Plan Signs
Sidewalk -w.9th . Then Sturdtvant
Semin ole Road Streetscape Project
Russell Park Renovati on
Howell Park Pa rktng Lot
Donner Park Playground Lights
Bull Park Playground eqUipment
Transfers
To Storm W ater Utility Fund
To Capital P rOjec t Funds
DIVISION TOTALS
Other Financing Uses
Restncted
RestnctediDestgnated
Ending Cash
Total Expenses and Ca s h
Resource Allocation
Operatin g
Capital Outlay
Transfers
Total Resource s
167,095 83,835
648,258 684 187
3,258 (7 ,123)
310
420,413 452 ,987 32 ,574
420,413 452 ,987 32,574
690,000
9,500
712.864
2 ,000
22.864
(7,500)
651 ,516 677,374
41 ,253
699,500 714,864 15,364
818 ,611 802,462 1,119,913 1,167,851 47 ,938
82,000 80,000 (2,000)
68,172
24,990
4,600
6 ,618
25,669
149,300
626
10,000
130,000
250 ,000
250,000
25,000
10,000
75,000
(149,300)
10,000
0
(626)
130,000
250,000
250,000
25,000
10,000
75,000
230,000
500,000
252,000 285,000
150,000
260 ,000 (25,000)
(150,000)
730,000 382 ,049 666,926 1 ,090,000 423,074
4,776
83,835 420,413 452,987 77,851 (375,136)
83 ,835 420,413 452,987 77,851 (375,136)
818 ,611 802,462 1,119,913 1,167,851 47,938
0 0 82,000 80,000 (2,000)
0 130,049 149,926 750,000 600,074
730,000 252,000 435,000 260,000 (175,000)
730 ,000 382,049 666,926 1,090,000 423,074
48
D e bt Serv ice F und
Purpose:
This fund accumulates the re sources necessary to service all general long-tenn debt,
which is recorded in the City's General Long-Term Debt Account Group. The interest
and principal of the following governmental debt obligation is accounted for in thi s fund:
• S unT ru st Revenu e Refundin g B ond s
Status: Matures December I , 20 13
Rate: 4.20%
Payments: Principal annuall y, interes t semiannually
Security: Uti lities Service Tax
Funding: Gas Tax and Water and Sewer Operating revenues
Purpose: Refund City of Gulf Breeze Note #2 to reduce interest rate on debt
Iss ues, T rend s a nd Hig hlig hts:
• After FY20 14 , this fund will be eliminated unless new Governmental Debt is issued.
Debt Service Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2011-2012 2012-2013 2013-2014 2014-2015 (Decrease)
Cash Forward 72,585 75,350 73,1 13 0 !73,113)
Revenues
Transfer from Gas Tax Fund
Interest Eam1ngs
71 ,000
2,548
71 .000
(1 209)
0
0
Total Revenues
Other Financing Sources
73,548 69,791 0 0 0
Total Resources 146,133 145,141 73 ,113 0 !73, 113)
DEBT SERVICE
Sun Trust-1999 Refunding Revenue Bonds
Pnncipal
Interest
TRANSFER OUT
To General Fund
83,684
7,099
67,71 2
4,316
69,203
1,457
2,453
(69,203)
(1.457)
(2.453)
DIVISION TOTALS 70,783 72,028 73,113 0 (73 ,113)
Other Financing Uses
Ending Cash 751350 73,113 0 0 0
Total Expenses and Cash 146,133 145,141 73,113 0 (73,113)
Resource Allocation
Debt Service 70,783 72,028 70,660 0 (70,660)
Transfers 0 0 2,453 0 (2 .453)
Total 70,783 72,028 73,113 0 (!3,1 13)
50
M iscell a neo us Gra nts
Purp ose:
The Mi scell aneous Grant Fund is used to present the budgets for a variety of mixed
use grants. The presentation represents the sum total of small grants not included in
other sections of the budget. The grants included are as follows:
In FY2012, the Energy Grant special revenue funds are used to account for moni es
received and s pent from the United States Department of Energy through the Florida
Energy and C limate Commission and an Energy Efficiency and Co nservation Block
Grant (EECBG) through the City of Jacksonvi ll e as a s ubgrant recipient. Both grants
are part of the American Recove1y and Reinvestment Act (ARRA) stimulus fundin g.
The grants will be used to provide finan cial assistarlce for the Atlantic Beach Energy
Reduction Program.
In FY20 13, thi s fund also included a grant to retro fit and install wind protection for
some of the windows at City l lall.
Issu es, T rends and High li gh ts:
• In FY 20 I I , the City secured $234,789 from the Florida Energy and Climate
Commission and $ 103 ,400 from the City of Jacksonville EECBG. These grants will
be u sed for a variety of projects, including funding energy audits at eleven City
facilities, replacing 23 HVAC (heating and cooling) systems at the eleven C ity
facil ities, retrofitting lights at two basebal l/softball fields with m ore energy efficient
lighting technology, procuring low em iss ion vehicles -one fully electric vehicle The
grants also provide funding for energy efficient lighting at ten City buildings and
occupancy sensors at six City buildings .
• The Wind Retro-fit Grant total is $39,736 including a required match of $9,934
transferred !Tom the General Fund in FY 2012 was re-budgeted for FY20 13.
• There arc no ex penses proposed for FY20 15 for this fund.
5 1
Miscellaneous Grants
Combined Summary of Revenues and Expenditures
Actual
2011-2012
Actual
2012-2013
Estimate
2013-2014
Budget
2014-2015
Increase
(Decrease)
Restncted 0 (146,663) 0 0 0
Restricted!Designated
Cash Forward 0 (146,663) 0 0 0
Revenues
Grant Proceeds -Energy 157,724 157,380 0 0 0
Grant Proceeds -Wind 0 14,216 0 0 0
Transfer In Match ing Funds 9,934 0 0 0 0
Total Revenues 167,658 171 ,596 0 0 0
Other Financing Sources 0 0 0 0 0
Total Resources 167,658 24,933 0 0 0
Expenditures
Operating Expenses
Capital Outlay
Energy Grant
Wind Retrofit Grant
10,024
304,297
0
0
0
18,954
0
0
0
0
0
0
Transfers
5,196 0 0
DIVISION TOTALS
Other Financing Uses
Restricted
Restricted!Deslgnated
Ending Cash
Total Expenses and Cash
314,321
0
(146,663)
(146,663)
167,658
24,150
783
0
0
24,933
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Resource Allocation
Operating 10.024 0 0 0 0
Capital OuUay 304,297 18,954 0 0 0
Transfers 0 5,196 0 0 0
Total Resources 314,321 24,150 0 0 0
52
Governmen ta l Ca pi ta l Proj ect F und
P ur p ose:
• To build up cash reserve balances for future capital expenditures, incl uding major
purchases of equipment and ve hicles, other than those recorded in the Enterprise
(Proprietary) Funds
• To account for the spending of capital expenditure reserves, which include items that
are not recuning or that will take more than one year to complete
• To account for the costs of projects in a separate fund from the associated activity, in
order to separate the capital outlay expenditure from the operating budget
• To track funding sources specifically designated for capital projects
Iss u es, Trends a n d H ighligh ts:
• The Pub lic Safety Building project is cu rrently being re-evaluated. The budget for the
construction of a Public Safety Building ha s been included for $2,600,000 in FY2015.
• The FY20 15 Budget includes funds for Marsh Master Plan improvements to be
constructed. The project includes marsh overlooks and kayak launches. This is to be
the fund that wi ll track the Marsh Master Plan project over multipl e years assisted by
additional fund s from Grants, Conven t ion Development Taxes, Donations and other
transfers.
• The FY20 15 Budget incl udes a Florida inland Navigation Grant or $125,000 to
partially fund the Mars h Overlooks and Kayak Launches.
5~
Government al Capital Project Fu nd
Combined Summary o f Reve nues a nd Expenditures
Actual
2011-2012
Actual
2012-2013
Es t imate
2013-2014
Budget
2014-2015
Increase
(Decrease)
Restricted 2,215.475 2 ,778,866 2,724,230 2 ,936,351 212,121
Restricted/ Designated 0 0 0 0 0
Cash Forward 2,215.475 2,778,866 2 ,724,230 2 ,936,351 212,121
Revenues
Grant Proceeds -F.I.N .D. 0 0 0 125,000 125.000
Grant Proceeds· D.E .P. 0 0 12,279 0 (12 ,279)
City of Jacksonville 0 0 50,000 0 (50,000)
Donations 6,970 0 0 0 0
Transfers· In
Half Cent Sales Tax 500,000 0 150,000 0 (150,000)
Convention Development Tax 0 0 125,500 85,000 ( 40,500)
Interest Earnings 95,688 (54 .636) 90,000 20.000 (70.000)
Total Revenues 602,658 {54,636) 427,779 230,000 (197,779)
Other Financing Sou r ces 0 0 0 0 0
Total Resources 2,818,133 2,724,230 3,152,009 3,166,351 14,342
Capital Outlay
Public Safety
Public Safety Building -Design 14,539 0 24 ,000 0 (24 ,000)
Public Safety Building -Construction 0 0 0 2 ,600,000 2,600,000
Park Improvements 0 0 0 0 0
Veteran's Memorial Park 10,577 0 0 0 0
Marsh Preserve Path Phase 1 0 0 411,658 0 (41 ,658)
Marsh Overlook and Kayak Launch 0 0 0 300,000 300.000
Dutton Rd . Imp. Oesign-Permit 0 0 150,000 25,000 ( 125,000)
DIVISION TOTALS 25 ,116 0 215,658 2,925 ,000 2 ,709,342
Other Financing Uses 14151 0 0 0 0
Restricted 2,778,866 2,724,230 2,936 ,351 241 ,351 (2,695,000)
Restricted/Designated
Ending Cash 2 ,778,866 2,724,230 2,936,351 241 ,351 (2,695,000)
Total Expenses and Cash 2,818,133 2 ,724,230 3,152,009 3,166,351 14,342
Resource Allocat ion
Capital O utlay 25 ,116 0 215,658 2,925,000 2 ,709,342
Transfers
Total Resources 25,116 0 215,658 2 ,925,000 2,709,342
54
55
Planning, Zoning and Building
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2011-2012 2012-2013 2013-2014 2014-2015 (Decrease}
Revenues:
General Fund Resources 240,112 239,264 204,371 216,747 12,376
Building Code Enforcement 284,792 299,024 398,000 446,000 (28,649)
C.D.B.G 320,814 22,291 132,856 91 ,386 (41,470)
Tree Protection 2,984 0 5,828 500 (5,328)
Total Revenues 848,702 560,579 741,055 754,633 (63,071}
Expenses:
Planning and Zoning 153,509 151,766 143,085 152,292 9,207
C.D.B.G. 320,705 22,291 132,856 91,386 (41,470)
Building Code Enforcement 262,008 261,215 269,211 338,351 69,140
Tree Protection 0 0 0 12 ,821 12,821
Code Enforcement 86,603 87,498 61,286 64,455 3,169
Total Expenses 822 ,825 522 ,770 606,438 6591305 52,867
Resource Allocation:
Personnel Services 405,471 434,534 406,100 455,261 49,161
Operating Expenses 123,060 65,945 67,482 112,658 45 ,176
Capital Outlay 294,294 22,291 132,856 91,386 (41 ,470)
Transfers
Total Resource Allocation: 822,825 522,770 606,438 659,305 52,867
Summary of Authorized Positions
2013-2014 2014-2015
Planning and Zoning
Director of Planning and Zoning 0.00 0.80
Redevelopment and Zoning Coordinator 1.00 0.00
Administrative Assistant -Building and Zoning 0.00 0.10
Principal Planner 1.00 1.00
2.00 1.90
Building Code Enforcement
Building and Zoning Director 0 00 0.20
Building Official 0.64 1.00
Deputy Building Official 1.00 1.00
Administrative Assistant -Building and Zoning 0.40 0.85
Building Permit Clerk I Receptionist 0.40 0.80
2.44 3.85
Code Enforcement
Code Enforcement Officer 1.00 1.00
Total 5.44 6.75
56
Planning and Zoning
P urpose:
The P lanni ng and Zoni ng Department administers zoning and land usc re lated functions of the City
including: implementation and amendment of the Comprehensive Plan ; review of applications for
Development Permits to verify consistency with land development regulations and the Comprehen sive
Plan; compliance with requirements of State Growth Management laws; proposes amendments to city
land use regulations as appropriate; and implements studies, programs, and special projects as directed.
The Department also serves as City liaison with Northeast Florida Regiona l Council and Department of
C'ommunity Affairs and other State and Federal regulatory (lecncies as appropriate, and provides staff
support to the Community Development Board. Perform s a ll administrative functions associated with
department activities and objectives.
Key O bj ectiv es:
• M ayport Road Corridor Revitalization cff01is Activities that supp01i this Strategic Plan
priority cont in ue.
• Work w ith the City Commission and city staff to maintain and improve the quality of life of
Atlantic Beach in terms of aesthetics of the built environment, bicycle and pedestrian planning,
economic development, redevelopment, long range planni ng, marsh master planning. and public
works projects.
Iss ues, T r ends and Highlights :
• Staff will be formulating econom ic development s trategies, wi th particular e mphasis on the
Mayport Road Corridor in the coming year. Creating a Community Redevelopment Agency
(CRA) wi ll be explored, as will the creation of a formal Mayp011 Redevelopment Committee.
• At lanti c Beach is currently in the midst of a growth cyc le, both res id enti ally and commercia ll y.
Permit fees arc up 40.5% thus far in FY 2013-2014 compared to th e same period in FY 20 12
2013. ln the middle of such strong growth and development, Planning Department staff
expends a significant amount of time with local pro perty owners, real estate agents, architects,
builders, and homeowners to assist them with th eir projects in growth cycles.
Workload Data:
The Community Development Department is respons ibl e fo r p lanning functions and land use and
zoning administration , including review of a ll Buildin g Pc1mit application s and new business tax
receipts to verify consistency with th e Zoning and Land Development Regulations and Comprehensive
Pl an. The Department a lso administers the City's tree ordinance, assists w ith the CDBG grant, and
provides staff s upport to the Community Development Board.
57
PERSONNELSERVCES
Wages
Salanes and Wages
OvArttme
Special Pay
Sub-Total
Benefits
FICA
Pension
Health and Ltfe Insurance
Wot1<er and Unemploy Comp
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communlcaltons
Postage
Uttlities
Rentals and Leases
Insurance
Repatrs a nd Matntenance
Printing and Publishtn g
Advertising and Promotions
Other Current Charges
Offtce Supplies
Operattng Suppltes
Books, Tratmng, Memberships
Total Operating Expenses
CAPITAL OUTLAY
Land
Butldtngs
Infrastructure Improvements
Vehicles
EqUtpment
Total Capital Outlay
DEBT SERVICE
PrinG~pal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS
General Fund
Planning and Zoning
Actual Actual Estimate
2011 · 2012 2012-201 3 2013-2014
78,525 85,373 85.000
5,645 3,395 4,000
84 ,170 88,768 89,000
6,002 6,694 6,850
32,584 3 1,791 21,315
6,653 9,076 11 ,852
487 5,183 734
45,726 52,744 40,751
0 0 0
0 0 0
0 0 0
153,509 151,766 143,085
Budget
2014-2015
100,857
0
0
100,857
7,717
15 ,48 1
16,655
732
40,585
141 ,442
3,000
900
4,000
500
1,050
1,400
10,850
129,896
18,386
171
734
120
2,371
1.257
494
945
1,135
23,613
141 ,512
92
182
822
2,375
3,481
589
791
1,482
440
10,254
129,751
3,000
84
50
900
5,250
500
1,050
2,500
13,334
0
0
0
152,292
lnCfease
(Decrease}
15,857
0
(4.000)
11 ,857
867
(5,834)
4,803
!2l
(166)
11,691
0
(84)
(50)
0
(1,250)
0
0
0
(1,100)
{2 ,484)
0
0
0
9,207
58
Community Development Block Grant Fund
P urpose:
To provide funding for eligible Community Development Block Grant (CDBG) projects and
activities that serve low and moderate-income persons and neighborhood s within that area of the
City designated as the CDBG Project Area.
Key Objectives:
Continue to fund infrastructure and neighborhood improvements within the City's CDBG Project
Area, with a focus on provision of sidewa lk s, parks and other neighborhood improvements that
improve the physical c haracter of neighborhood s and the quality of life w ithin the overall CDBG
project area.
Issues, Trends and Highlights:
FY 2011 CDBG fund s were approved to be used for continuing improvements to Donner Park,
including lights at the basketball court, a security camera in the park, security lighting at the
community center, sod for the baseball and soccer fields , and additional paved parking.
Funding level s to the CDBG program at the Federal level have been reduced. As a s ub-grant
recipient, our allocat io n for FY 2012 was also reduced. With our $92,690 allotment, the City
assisted low-income and otherwise eligible residents with the costs of septic tank abandonment or
removal, hook-up to central sewer and payment of permit and impact fee s, in compliance with the
City's mandatory conversion policy.
The funding allocation for FY 2013 in the amount of $79,064 was to be used for s id ewalks and
drainage along Dutton Island Road. This project was not completed by year end and the remaining
money was carried over into FY 2014.
The leftover money from FY 2013 was carried over into FY 2014. This has resulted in a !:,rrcater
amount of CDBG project money for FY 20 14. $58,206 has gone towards the s idewalk and drainage
project along Dutton Is land Road. $74,000 will be spent on Donner Park baseball field
improvements. There is $9,192 of F Y 20 14 money that wi ll be carried over to FY 2015.
CDBG funds for FY 2015 will be spent on Francis Avenue drainage and paving projects. Atlantil:
Beach has been granted $82, 194 for rY 20 15, and will carry over an additional $9,192 from FY
20 14 .
Community Development Block Grant
Combined Summary of Revenues and Expenditures
Cash Forward
Actual
2011·2012
0
Actual
2012·2013
0
Estimate
2013·2014
0
Budget
2014-2015
0
Increase
(Decrease)
0
Revenues
Grant Proceeds 320,814 22,291 132,856 91,386 (41,470)
Total Revenues 320,814 22 ,291 132,856 91,386 (41,470)
Other Financing Sources
Total Resources 320,814 22,291 132,856 91,386 (41,470)
Expenditures
Salaries and Benefits
Operating Expenses
Contract Services
Ope rating Supplies
Aid to Private Cihzens 43,631
Capital Outlay
Infrastructure Improvements
BU1Id1ngs
Equi pment
Land
277,074 22,291 132,856 91,386 (41,470)
DIVISION TOTALS 320,705 22,291 132,856 91 ,386 (41,470)
Other Financing Uses 109
Ending Cash 0 0 0 0
Tota l Expenses and Cash 320,814 22,291 132,856 91,386 (41.470)
Resource Allocation
Personnel Services
Operating Expenses
Capital Outlay
0
43,631
277,074
320,705
0
0
22,291
22,291
0
0
132,856
132,856
0
0
91 ,386
91,386
0
0
(41,470)
(41,470)
60
Building Code Enforcement F und
Purpose:
The Building Department provides efficient and effective professionally certified services
for the enforcement of the adopted Florida Building Code related to building, mechanical,
plumbing, electrical, flood control, energy efficiency and handicapped accessibility. The
department strives to ensure a safe built environment for Atlant ic Beach. The department
coordinates development activities with Planning, Utilities, Public Works, City of
Jacksonville Fire Department and several State of Florida Agencies including the Federal
Emergency Management Agency (FEMA). Our mission is to help homeowners, licensed
contractors, architects and engineers properly navigate through the development
permitting process. The Building Department is also responsible for actively enforcing
th e C it y adopted Intemational Property Maintenance Code relating to dangerous and
substandard buildings and property conditions. The deprutment provides administrative
support to other City departments and is responsib le for supervising maintenance and
repair of City Hall and the Commission Chambers buildings and equipment.
Key Objectives:
• Offer exceptional customer service assisting applicants through the City or
Atlantic Beach development permitting process. A staff of four employees
manages the required submittals for plan review and inspection for all vertical
construction within the City, coordinating the approval process for several other
City departments.
• Monitor activit ie s of City pro&rrams related to the Federal Emergency
Management Agency's Communit y Rating System to reduce rising flood
insurance costs to property owners promulgated by the National Flood In surance
Program. Continue enforcement of the City Flood Control ordinance for
development within FEMA 's designated floodplains.
• Monitor activities related to the Insurance Service Organization ratings for the
Building Code Effectiveness Rating Program in an effort to reduce w ind
insurance rates. Maintain standards for building plan review and inspection
paying special attention to hurricane force reactions on buildings.
• Improve homeowner and contractor awareness of building codes vw our
department webs ite and various printed brochures.
• Provide administrative supp01t to the Personnel. Planning, and Finance
department's office at City Hall receptionist cou nter .
Issue, Trends and Highlights:
• Due to local growth and an uptick in the economy, Building Department fees arc
up 40.5% thus far in FY 20 13 -20 14 co mpared to the same period in FY 2012
20 13.
61
• Building Department will be trans1t10ning to One Solution online permitting
system in fall of2014. This will streamline the pennitting process and enable staff
to use their time more efficiently.
• Building Department In spectors will have laptops in th eir cars starting in FY
2014-20 15, which will enable them to conduct more work in the field. This will
save s taff time and reduce c ity car usage, as staff will not have to visit city hall as
frequently.
• Conti nuin g the scanning process for large plans and p ennits c urrently being
stored in City Hall vault. Sca nning will reduce s torage costs to properly retain
records as required by State law.
• Continuing to improve communication of development review process related to
coordination of comments and plan requirements for the Public Works and
Utilities Departments. The development review process ha s greatly improved
resulting in less time spent by applicants waiting for approval. The Building
Department has created a process to clear all expired pennits requiring property
owners to obtain a final inspection.
• Mainta in activities related to the Insurance Service Organization (ISO) rating for
the Community Rating System (CRS) program and the Building Effectiveness
Rating (BER) program. Our ratings for both programs, which help reduce
in surance rates, are well above the national average.
• The Building Department co ntinues to assist with enforcement of the International
Property Maintenance Code and other City ordinances.
62
Building Code Enforcement
Combined Summ ary of Revenues and Expenditures
Actual Actual Estimate Budget I ncrease
2011·2012 2012·2013 2013·2014 2014-2015 (Decrease)
Res tricted 74 ,083 65,502 65,304 67,303 1,999
Operahng Cash p9,092) 12,065 50,289 177,079 126,790
Cash Forward 54,991 77,567 115,593 244,382 128,789
Revenues
Bu1 ldmg Permit Fees 235,263 229,073 319,000 340,000 21 ,000
Plan Check Fees 42 ,971 32,714 65,000 90,000 25,000
Re·inspectlon Fees 770 715 3 ,500 4 ,000 500
Radon Gas Fee 473 482 500 500 0
Constructio n S urcharge 471 482 500 500 0
Interest Earnings 1,619 (2,142) 5 ,000 5,000 0
Transfer from General Fund 0 31 ,000 0 0 0
Miscellaneous Revenues 3 ,225 6.700 4,500 6 ,000 1,500
Total Revenues 284,792 299,024 398,000 446,000 48,000
Othe r Fi nancing Sources 217
Tota l Resources 339,783 376,808 513 ,593 690,382 176,789
Expenditures
Building Code Enfor cement 262,008 26 1,215 269,211 338,351 69,140
DIVISION TOTALS 262,008 261,215 269,211 338,351 69,140
Other Financing Uses 208
Restncted 65,502 6 5.304 67,303 84,588 17,285
O perat1ng Cash 12 ,065 50,289 177,079 267 .443 90,364
Ending Cash 77 ,567 115,593 244,382 352,031 107,649
Total Ex penses and Cash 339,783 376,808 513,593 690,382 176,789
Resource Allocation
Personnel Services 210.126 220,859 219,2 13 253 ,569 34,376
Operating Expenses 51 743 40,356 49,998 84,762 34.764
Cap1 tal Outlay 139 0 0 0 0
De bt Serv1ce 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resources 262.008 261,215 269,211 338,351 69,140
AUTHORIZED PERSONNEL
Position 2013·2014 2014-2015
Build 1ng and Zoning Director 000 020
Build ing Official 064 1 .00
Deputy Building Official 1 00 1 .00
Building Permits Technicia n I Clerk II 0 40 0 .85
Receptionist / Perm its Clerk 0 .40 0 80
2.44 3 .85
67
Building Code Enforc e me nt Fund
B ui lding
Actual Actual Est imate Budget Increase
2011-201 2 2012-2013 2013-2014 2014-2015 {Decrease!
PERSONN EL SERVC ES
Wages
Salaries and Wages 138,562 144 ,409 140,000 177,915 37 ,915
Overtime 0 1,000 1,000
Special Pay 2,727 2,626 5,700 0 {5 .700)
S ub-Total 1..1,289 147,035 145,700 178,915 33,215
Benefits
F ICA 10,694 10,736 11 0146 13,689 2 ,543
Pension 34 ,341 41 ,344 41 ,61 5 30,309 (11,306)
Health and Life Insurance 21 ,718 19,444 17.752 27,508 9 ,756
Worl<er and Unemploy Comp 2.084 2 ,300 3,000 3.168 168
Sub-Total 68,837 73,824 73,51 3 74,674 1161
Total Wages and Benefits 210,126 220,859 219,213 253,589 34,376
OPERATING EXPENSES
Professiona l Services 17 42 50 (50)
Contract Services 262 1,219 8.500 35,000 26.500
Local Travel 0
Commumcauons 2,276 2,407 2,320 2,320 0
Postage 26 50 50 0
Utiht1es
Rentals and Leases 240
I nsurance 888 909 948 990 42
Repairs and Maintenance 6,794 7,014 4 ,750 4 ,175 (575)
Pnnting and Publishmg 420 476 800 800 0
Adv ertJsing and Promotions
Other Current Charges 2 0
Office Supplies 75 40 150 150 0
Operating Supplies 3,487 3:150 4,475 3 ,400 (1,075)
Book s Training, Memberships 1,933 1.128 1,350 2.850 1,500
lntemal Service Charges 35,325 23,369 26,605 35,027 8.422
Total Oper ating Expenses 51 ,743 40,356 49,998 84,762 34,764
CAPITAL OUTLAY
La nd
Build ings
Infrastructure Improvements
Vehicles
Equ1pmen t 139
Total Capital Ou tlay 139 0 0 0 0
DEBT SERVI CE
Pnnc1pal
In terest
Other
Total Debt Service 0 0 0 0 0
TRAN SFERS
To
To
Total T r ansf er s 0 0 0 0 0
DIVISI ON TOTALS 262,008 261 ,215 269.211 338,351 69,140 I
64
Tree P rotection Fun d
P urpose :
To provide funding to ensure compliance with Chapter 23 of the Code of
Ordinances governing protected trees and landscaping requirements. Funding
sources w ill include contributions, donations, and mitigation proceeds for tree
removal and site clearings. The funds generated are to be used for planting of
trees within the City of Atlantic Beach.
Key O bj ectives:
• To promote the health, safety, welfare and general well-being of the citizens of
Atlantic Beach, through the preservation of natural plant communities, the
installation of landscaping, and the protection of trees on public and private
property
• To promote the conservation of energy and limited fresh water resources by
encouraging the planting of natural or cu ltivated areas and planting trees
• To promote and im prove the aesthetic integration of natural and man-made
environments in order to reduce the harmful effects of development and use on
vegetation; and, thereby, improve the quality of life through the abatement of
noise, glare, dust, and air pollution
Issu es, Trends a nd H igh li gh ts:
• Use availab le funds for projects that plant or replace trees along public right-of
ways or on properties or lands in public use to provide needed shade, aesthetic
enhancement or the re-estab lishment of tree canopy in neighborhoods and along
public roadways.
• Planni ng department staff will be meeting with Duval County Agricultural
Extension office for tree preservation training. Additionally, staff will work with
Agricultural Extension office to do an analysis of Atlantic Beach's tree canopy
and its longevity.
Workloa d Da ta:
• These funds are requested through the City Commission as projects arise and
meet the requirements of the ordinance. They are primarily expended under the
recommendations of City staff and the City Manager.
Tree Protection Fund
Combined Summary of Revenues and Expenditures
Cash Forwa rd
Revenues
Tree Mitigation Proceeds
Contributions/Donahons
Total Revenues
Other Financing Sources
Total Resources
Expenditures
Contra ct Serv.ces
Operating supplies
DIVISION TOTALS
Other Financing Uses
Ending Cash
Total Expenses and Cash
Resource Allocation
Personnel Services
Operating Ex penses
Capital Outlay
Debt Servtce
Trans fers
Actual Actual Estimate Budget Increase
2011·2012 2012·2013 2013·2014 2014-2015 (Decrease!
3,509 6,493 6,493 12,32 1 5,828
2,106
878
4,456
1,372
500 (3,956)
(1 372)
2,984 0 5,828 500 (5 ,328)
6,493 6,493 12,321 12,821 500
0
6,493
6,493
0
0
0
0
0
0
12,821 12,821
0 0 12,821 12,821
6,493
6,493
12,321
12,321
0
12,821
(12,321)
500
0
0
0
0
0
0
0
0
0
0
0
0
0
12 ,821
0
0
0
12,821
0
12,821
0
0
0
12,821
66
Code Enforcement
Purpose:
The Code Enforcement Division provides the City of Atlantic Beach with certified
professional services for the enforcement of adopted Ordinances and State of Florida
regulations relating to the health, safety and welfare of its citizens. The department is
created to enhance community revitali.t.ation through the enforcement of minimum
property standards. The program also effectively protects the socio-economic and
physical environment within well established neighborhoods through consistent
enforcement.
Key Objectives:
• Continue participation in the Mayport Road corridor project. The division is working
with the Community Oriented Policing (COPS) Uni t in an effort to revitalize the Royal
Palms area as a part of the City strategic planning goals.
• To continue educating the public via the City website and brochures with infonnation
related to the code enforcement process.
• To implement technology improvements and updates, including code enforcement
tracking software for complaint cases which will allow for more effective and efficient
code enforcement.
• To provide enforcement process training for other City departments to allow expan sion of
code enforcement throughout the City workforce. This is in a n effort to improve the
ability of o th e r departments to assist with th e enforcement process.
Issues , Trends and Highlights:
• Code Enforcement wi ll be transitioning to One Solution o nl ine system in fall of 2014.
This will stream lin e the code comp laint system and enable more efficient use of staff
time .
• Code Enforcement Officer will have laptop in car starting in FY 2014-2015, which will
enable more work to be conducted in the field. This will save staff time and reduce city
car usage, as staff will not have to vis it city haJJ as frequently.
• Fmphasis will continue to be placed on improving the conditions and maintenance of
properties in the Royal Palms, Fairway Villas and Aquatic Gardens neighborhoods.
67
General Fund
Code Enforcement
PERSONNEL SERVCES
Actual
2011-2012
Actual
2012-2013
Esti mate
201 3 -2014
Budget
2014-2015
In c rease
jDecrease)
Wages
Salaries and Wages
Overlimo
Special Pay
Sub-To tal
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total
43,107
61
628
43 ,796
3,307
10,793
6 ,930
623
21 ,653
43,204
625
43,829
3,256
18,931
6,069
78
28,334
44 ,365
44,365
3,394
2,662
5,915
800
12,n1
45,668
0
0
45,668
3,494
2,740
7,083
1,245
14,562
1 ,303
0
0
1 ,303
100
78
1,168
445
1 ,791
Total Wages and Benefits 65 ,449 72 ,163 57,136 60,230 3,094
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
U tilities
Rentals and Leases
Insurance
Repairs and Mainten ance
P rinting and Publi shing
Advertising and Promotions
Other Current C harges
Office Supplies
Operating Supplies
Books, Training, Memberships
699
120
51
132
1,654
1,417
786
2,475
783
96
1,065
10,130
900
100
100
1,700
1,350
900
75
100
100
1,700
1,350
0
75
0
0
0
0
Total Operating Expenses 4,073 15 ,335 4,150 4 ,225 75
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
17 ,081 0
0
Total Capital Outlay 17,081 0 0 0 0
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 86,603 87,498 61 ,286 64,455 3,169
68
69
Public Safety
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget In crease
2011-2012 20 12-2013 2013-2014 2014-2015 (De c rease)
Revenues:
General Fund Resources 4,722,477 4.829,306 4,977,753 5,358,650 380,897
Police Grants 109,396 81.225 83.375 70,000 (13,375)
Pollee Trust 43,247 27,214 29,517 27,190 (2,327)
Total Revenues 4 ,875,120 4,937,745 5,090,645 5,455,840 365,195
Expenses:
Police Services 3,518,713 3,615.269 3,691,126 4,048,011 356.885
Police Grants 109 ,396 81,225 83,375 70,000 (13,375)
Police Trust 48,100 46,548 52,263 50,000 (2,263)
Rescue Services 1,203,764 1,214,037 1,286,627 1,310,639 24,012
Total Expenses 4 ,879,973 4 ,957,079 5,113,391 5,478 ,650 365,259
Resource Allocation :
Personnel Services 3,420,773 3,475,855 3,455,977 3,785,796 329.819
Operating Expenses 1,344 ,320 1,374,330 1,467,031 1,510,854 43,823
Capital Outlay 114,880 106,894 182,883 177 ,0 00 (5,883)
Debt Service 0 0 0 0 0
Transfers 0 0 7,500 5,000 (2.500)
Total Resource Allocation: 4 ,879,973 4,957,079 5,113,391 5,478,650 365,259
Summary of Authorized Positions
2013-2014 2014-2015
Poli ce
Public Safety Director 1.00 1.00
Commander 3.00 2.00
Office Manager 0.00 1.00
Lieu tenant 0.00 2.00
Sergea nt 6.00 6.00
Detective 300 3.00
Patrol Officer 15.00 14.00
Administrative Assistant 1.00 1 00
Comm unications Superv isor 1.00 1.00
Emergency Communications Officer 5.00 5.00
Police Records Specialist 1.00 1.00
Police Records Clerk 1 00 1.00
Police Records Clerk-(Part Time) 100 0.00
Property Evidence Reco rds Clerk 1.00 1.00
Animal Control Officer 2.00 2.00
School Crossing Guard-(Part Time) 2.00 2.00
43.00 43 .00
Fire, Rescue and Lifeguard Operations
Life Guard Captain -(Part Time) 2.00 2.00
Lifeguard Lieutenant· (Part Tim e) 4 .00 4 .00
Lifeguards-(Part Time) 12.00 12.00
18.00 18.00
Total Public Safety 61.00 61.00
70
Police Department
Purpose:
The Mission of the Atlantic Beach Police Department is to provide for the safety
and protection of lives and property through courteous and professional public
service, timely response to problems and relentless pursuit of criminals, while
always respecting each person's Constitutional Rights and personal dignity. Our
focus is to improve the quality oflife in the City of Atlantic Beach by maintaining
commun it y partnerships that promote sa f e streets and neighborhoods.
The police department operates eight (8) divisions which includes Administration,
Patrol, Investigations, Crime Suppression, Communications, Animal Control,
C rossi ng Guards, and Life Guards. Each of these divisions actively engages in
pro-active act iv iti es relative to community service, law enforcement and safety.
The Police Department members engage in criminal investigations, preventive
patrol, traffic enforcement, crime prevention, traffic crash investigations, SWAT
functions, DUI enforcement, record keeping, animal control, and support for the
Poli ce Exp lorer Program. The Commu nications Division answers all 91 1 calls for
police, fire, and emergency medical responses within the city of Atlantic Beach.
Key Objectives 2014-15:
One major initiative for the Atlantic Beach Police Department for the 2014-15 year
is to continu e and expand the educational component of the Pedestrian and Bicycle
Safety program. The goal is to continu e to educate the public, enforce the laws,
and add safety enhancements where needed; all in an effort to reduce accidents and
injuries while raising awareness.
Other key objectives for the Police Depattment in 2014-15 include:
• To continue placing an emphasis on Community Oriented Policing. One
officer will continue to be assigned to the Community Oriented Policing
Unit full time, which will focus primarily in the Mayport Corrid or area.
This officer's sa lary is mostly funded through a JAG grant. Other selected
patrol officers will receive training and certification for police bicycle
operations so that they can cond uct bicycle patrols as a tool to better reach
o u t to and connect with the community. A ll officers will continue to get in
service training on the community oriented policing philosophies, which our
department has adopted as a whole.
71
• To continue with the Citizens Police Academy as a way to build
relationships with citizens and educate them on the work their Police
Department does.
• To continue focu sed traffic enforcement throughout the city, with an
emphasis on speed and DUI enforcement.
• To seek and utilize all available grant funding for a ll police operations and
emergency preparedness initiatives.
2013 Highlights:
The Community Oriented Policing (COPS) program and the Crime Suppression
Unit continued to operate city wide with a strong focus on the Mayport Corridor
area thro ughout the year. The dramatic improvement in the drug, transient and
prostitution problems since the Mayport Corridor Redevelopment initiative began.
Numerous educational and mentoring programs and events have been held at local
community centers for children within the neighborhoods.
In 2013, members of the Atlantic Beach Police Department made 726 arrests,
which include 237 DUI arTests.
Atlantic Beach had the lowest per capita (crimes per 1,000 residents) crime rate in
Duval County for 2013 and was lower than the state average. City wide, there was
a 12% increase as compared to 2012 (from 368 to 414); however our crime rate is
s till below what it was in 201 1.
Workload Data
Activity 2010 2011 2012 2013
Average Emergency Res ponse
Time in minutes
I min 47sec 2min I sec
-
2min 29sec
28.86
2min 55scc
32.22-Total Crime Rate Per 1,000
Population
35.73 37.33
Arrests 838 912 903 726
*Calls 29,889 26,200 21,831 21,906
-
Traffic citations 4,734 4,664 4,209 4,364
Index Crimes 488 473 367 414
*Note -The method of calculating calls for se rvice with the Computer Aided Dispatch (CAD)
system was revised during 2011 wbich resulted the in significant reductions in this statistic.
72
-----
General Fund
Police Administration
PERSONNELSERVCES
Wages
Salaries and Wages
Overto me
Spectal Pay
Sub-Total
Benefits
FICA
Pension
Health and Li fe Insurance
W orker and Unemploy Camp
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Se rvtees
Cont ract Services
Local Trav el
Communications
Postage
Utilities
Rentals and Lease s
Insurance
Repairs and Mat ntenance
Printing and Publtshtng
Advertisi ng and Promottons
O ther Cu rrent Charges
Offi ce Supplies
Operating Suppl.es
Books, Train ing, Memberships
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Pn nc opa l
Interest
Other
Tota l Debt Service
TRANSFERS
To
To
Total Transfers
DIVIS ION TOTALS
Budget
2014-2015
285,526
200
960
286,686
2 1,935
65,061
34,49 1
4.992
126,479
Increase
{Dec rea s e)
35,754
50
{365)
35,4 39
2,739
1,688
16.648
1,04 1
22,116
Actual
2011 -201 2
306 257
288
11 .064
317 ,609
23,379
88,804
35,953
4,398
152,534
A ctu al
2012· 2013
234,967
47
3,256
238,270
17,7 17
83,534
18,455
3,009
122,715
Estimate
2013-2014
249,772
150
1 325
251 ,247
19,196
63,373
17,843
3,951
104,363
41 3,165
5,500
10.500
71,756
500
15,500
1 ,000
25,800
8.500
1,000
8,000
8,500
3,750
160,306
33.000
33,000
0
0
57,555
(3,500)
(13,650)
0
3,756
0
0
500
1,000
0
0
300
0
(250)
(11,844)
33,000
33,000
0
0
470,143
3,426
14,724
27,921
236
17,723
240
25.331
7,592
2 ,642
7,279
6 ,054
2 ,2 68
115,436
17.974
17 ,974
0
0
360,985
16,314
17,144
37 ,347
544
15,6 14
24,084
9.289
2,338
7,961
6.742
2 ,581
139,958
70
70
0
0
355,610
9,000
24,150
68,000
500
15.500
500
24 ,800
8 .500
1,000
7,700
8,500
4 .000
172,150
0
0
0
603,553 501 ,013 527,760 606,471 78,711
7?
General Fund
Police Patrol
PERSONNELSERVCES
Actual
2011-2012
Actual
2012-2013
Estimate
2013-2014
Budgot
2014-2015
Increase
{Decrease}
Wagos
Salanes and Wages
Overtome
Spec1al Pay
Sub-Total
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total
1,006, 127
72,66-t
92,254
1,171 ,045
90,096
379,178
189,313
28.434
687,021
1,145,252
70.505
118.509
1,334,266
99,250
400,806
217,451
35,730
753,237
1 155,000
78.500
46 .230
1,279,730
105,275
452,134
232,373
44,660
834,442
1 304,047
73.500
46,890
1,424,437
111 ,122
444,671
248,908
54,249
8581950
149,047
(5,000)
660
144,707
5,847
(7.463)
16,535
9,589
24,508
Total Wages and Benefits 1,858,066 2,087,503 2,114,172 2,283,387 169,215
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Ut1hhes
Rentals and Leases
Insurance
Repa irs and Maintenance
Printing and Publishing
Advertlsong and Promotions
Other Current Charges
Office Supplies
Operatmg Supplies
Books. Traimng Memberships
Internal Service Charges
474
8,194
425
4.410
3,168
8,686
128.030
75
4,826
595
5,880
408
19,376
107,167
941
9,650
500
5,900
500
16,000
125,000
0
5,500
500
0
12,000
13,500
131 .500
(941)
(4,150)
0
(5,900)
11,500
(2.500)
6 ,500
Total Operating El(penses 153,387 138,327 158,491 163,000 4,509
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equ1pment
52,032
2,437
73,407
15,749
73,000
26,750
t37,000
7,000
64,000
{19,750)
Total Capital Outlay 54,469 89,156 99,750 144,000 44,250
DEBT SERVICE
PnnCJpal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVIS ION TOTALS 2,065,922 2,314,986 2,3721413 2,5901387 217,974
74
General Fund
Police Crime Suppress ion Unit
PERS ONN E LSERVCES
Wages
Salanes and W ages
Overtime
Special Pay
Sub-Total
Beneflts
F ICA
Pen sion
Health and Life Insu rance
W orker and Unemploy Comp
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES
Profess1onal Serv1ces
Contract Serv~ces
Local Travel
Commumcahons
Postage
Uhlihes
Rentals and Leases
Insurance
Repa1rs and Ma1ntenance
Pnnhng and Pubhsh1ng
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supp lies
Books, Training, Memb ershi ps
Investi gations
Tota l Operating Expenses
CAPITAL OUTLAY
Land
Bu1ldmgs
Infrastructure Improvements
Veh•cles
Equipment
Total Capital Outlay
D EBT SERVIC E
Princ1pal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVIS ION TOTALS
174,385 218,735
441 882
7,465 5,932
940 1 ,065
1 ,000 3,000
9 ,846 10,879
0 0
0 0
0 0
184,231 229 ,614
Estimate
201 3·2014
88,000
4,000
9 ,847
101 ,847
11 ,000
54,067
20,2g8
5.000
90 ,365
192,212
50
900
7 ,000
1,100
2,000
11 ,050
0
0
0
203,262
Budget
2014-2015
118,697
6 ,000
10,194
134,891
13 .534
53,644
2 1,604
6,7 11
95,493
230,384
0
0
9,050
1,000
3,000
13,050
0
0
0
243,434
Increase
{Decrease}
30.697
2 ,000
347
33 ,044
2,534
(423)
1,306
1,7 1 1
5,128
Actu al
2011-2012
79,374
6,356
16,378
102,108
10,526
36 ,326
22,017
3 .408
72,277
A ctual
2012-2013
105.248
7,932
19 930
133,110
12,g24
4g,560
18 ,439
4 ,702
85 ,625
38,172
(50)
(900)
2 ,050
(100)
1,000
2,000
0
0
0
40,172 75
General Fund
Police Investigations
PERSONNELSERVCES
Wages
Salanes and Wages
Ovcr11mc
Spec1al Pay
Sub-Total
Benefits
FICA
Pens1on
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Ut1hhes
Rentals and Leases
Insurance
Repairs and Mamtenance
Printing and Publishing
Advertising and Promotions
Other Current Charges / InvestigatiOns
OffiCe Supplies
Operating Supplies
Books. Trammg. MembershipS
Total Oper ating Expenses
CAPITAL OUTLAY
Land
Build1ngs
Infrastructure Improvements
VehiCles
Equ1pment
Total Capital Outlay
DEBT SERVICE
PrinCJpal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS
13,132 0 0
0 0 0
0 0 0
275,875 181 ,278 203,647
Budget
2014-2015
115,261
5,000
10,615
130,876
10,014
38,476
18,606
4,966
72,062
202,938
100
0
1,050
1.000
2,150
Actual
2011-2012
139,438
81S
17.480
157,733
11,568
66 ,858
20,7 12
3,782
102,920
260,653
37
32
662
240
1 ,119
2,090
13,132
Actual
2012-2013
100006
2 .183
17,744
119,933
8.894
34,735
13,494
3,298
60,421
180,354
32
588
304
924
Estimate
20 13-2014
109,552
7.500
17,000
134,052
9,342
39,396
15,096
4,011
67,845
201,897
150
600
0
1000
1,750
0
0
0
205,088
Increase
{Decrease!
5,709
(2,500)
{6.3851
(3,176)
672
(920)
3.510
955
4,217
1,041
(50)
(600)
1,050
0
400
0
0
0
1,441
76
General Fund
Police Dispatch
Actual Ac tual Estimate Budget Increase
2011 -201 2 2012-201 3 2013-2014 2014-201 5 (Decrease)
PE RSONNE LSE RVCES
Wages
Salanes and Wages 166,528 158,792 163.000 197.897 34,897
Overtime 7.325 13,482 11 000 9 000 (2.000)
Specaal Pay 31,050 7,888 7.000 5.240 (1,760!
Sub-Total 204,903 180,162 181 ,000 212,137 31 ,137
Benefits
FICA 15,315 13,349 15,005 16,232 1,227
Pension 51,617 6 1 ,027 16,063 20.331 4,268
Heallh and Life Insurance 30.291 28,912 28, 760 45,870 17,110
Worker and Unemploy Comp 318 308 600 863 263
Sub-Total 97 ,541 103,596 60 ,428 83 ,296 22,868
Total Wages and Benefits 302,444 283 ,758 241 ,428 295 ,433 54,005
OPERATlNG EXPENSES
Profess•onal Servaces
Contract Servaces
Local Tra vel 25 (25)
Com munications
Postage
Utilities
Re ntals and Leases
Insurance
Repa1 rs and Maantenance
Printa ng and Publishing
Advertasang and Promotions
Other Current Charges
Office Supptaes
Operating Supplies 1,694 433 1,000 1.000 0
Books, T ratnang Membershaps
Internal Service Charges
Total Operating E xpens es 1,694 433 1,025 1 ,000 (25)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehacles
Equapment
Total Capital Outl ay 0 0 0 0 0
DEBT SERVI CE
Pnncapal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 304,138 284 ,191 242 ,453 296,433 53,980
I
I
I
I
77 1
An i mal Contro l
Purpose:
The Mission of the Atlantic Beach Animal Control is to provide service to the public by
enforcing local animal ordinances. capture and impound animals running at large, investigate
reports of animal attacks or animal cruelty or neglect, issue citations for animal control
violations, prepare reports when necessary and investigate animal bites and coordinate handling
and care of animals in the city kennel.
Employees
The Animal Control Officers operate under the Police Dcpariment. There arc two full time
Animal Control Officers to prov ide coverage seven days per week.
Training/Certifications
Atlantic Beach Animal Control Officers receive state certification through F ACA (Florida
Animal Control Association). After the initial 40 hours of training is received, each Officer must
pass a state certification test. Annual continuing education is required to maintain certification.
Education/Community Outreach
The Atlantic Beach Animal Control Officers put an emphasis on educating the residents within
the city and providing community outreach. Each year, several informative articles are written
for the local Tideview news letter and the Beaches Leader to provide readers with useful
information on pet care, and reminders about local ordinances. Additionally, Animal Control
attends d ifferent venues throughout the community such as the local Wednesday market at Bull
Park and summer camp programs at the community center to provide education to citizens.
78
General Fund
Police Animal Control
PERSONNELSERVCES
Actual
2011-2012
Actual
2012-2013
Estimate
2013-2014
Budget
2014-2015
Increase
(Decrease)
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total
41 ,349
1.416
2,560
45,325
3,461
14,015
2,400
588
20,464
52,186
1,553
3,288
57,027
4,345
16.677
5 ,094
796
26,912
58,000
1,300
2,200
61,500
4,547
9,351
5,115
960
19,973
59,502
1,400
400
61 ,302
4,691
11,065
7,110
1,144
24,010
1,502
100
(1 .800)
(198)
144
1,714
1,995
184
4,037
Total Wages and Benefits 65.789 83 ,939 81 ,473 85,312 3,839
OPERATING EXPENSES
Professional Services
Contract Services
Local T ravel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Mainlenance
Printing and Publis hing
Advertising and Promotions
Olher Current Charges
Office Supplies
Operating Supplies
Books, Train1ng , Memberships
622
1 ,784
441
192
240
428
4 ,131
550
973
588
208
535
6,677
400
2,000
1,908
200
800
6 ,815
500
750
1,344
200
1,050
800
6,550
100
(1 ,250)
(564)
0
1,050
0
(265)
Total Operating Expenses 7,838 9,531 12,123 11,194 (929)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Im pro vements
Vehicles
Equipment
38.000 (38,000)
Total Capital Outlay 0 0 38,000 0 (38,000)
DEBT SERVICE
Principal
Interest
Other
Tota l Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 73,627 93,470 131,596 96,506 (35,090)
79
General Fund
Police School Guards
PERSONNEL SERVCES
Wages
Salaries and Wages
Overt1me
Speoal Pay
Sub·Total
Benefits
FICA
Pension
Health and Life Insurance
Worller and Unemploy Comp
Sub·Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Ut1lrties
Rentals and Leases
Insurance
Repairs and Maintenance
Pnnting and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Tra1ning, Memberships
Internal ServiCe Charges
Total Operating Expenses
CAPITAL OUTLAY
Land
BUildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS
Actual
2011·2012
9,437
9,437
722
1,208
1,930
11,367
Actual
2012·2013
9,157
9,157
700
860
1,560
10,717
Estimate
2013·2014
8,964
8,964
687
294
981
9,945
50
Budget
2014·2015
8.651
8,651
663
329
992
9,643
50
Increase
!Decrease)
(313)
(313)
(24)
35
11
(302)
0
0 0 50 50 0
0 0 0
0 0 0
0
11,367
0
10,717
0
9,995
0
0
0
9,693
0
0
0
!302!
80
Police Grants
Purpose :
The Police Grants are used to enhance Public Safety operatio ns and uti lize available
grants to provide the funding for public safety initiatives.
Issues, Trend s and Highlights:
• ror FY 20 12, th e Department received $ 105,574 in Justice Assistance Grant (JAG)
funds to be used to pay the salaries of one ( I ) C.O.P.s officer and (1) Crim e
Suppress ion Unit (CSU) detect ive, and a portion of the Redeve lopment Coo rdinator 's
sa lary.
• For FY 20 13, the Departm ent rece ived $82,000 in Justice Assistance Grant (JAG)
funds to be used to pay the salaries of one (1) C.O.P.s officer and one (l) Crime
Supp ression Unit (CSU) detective.
• For FY 20 14, the Department rece ived $76,249 in Justice Assistance Grant (JAG)
funds to be used towards the salaries of one ( 1) Commun ity Oriented Policing (COPs)
officer and one ( I) Cri me Suppress ion Unit detective.
• For FY 2015, the Department antic ipates rece iving Justice Assis tance Grant (JAG)
funding to be used towards the sa laries of one ( l) Community Oriented Policing
Officer (CO Ps) and one (1) Crime Suppress ion Unit detective, however the exact
amount is unkno wn but is expected to be about $70,000.
81
Police Grant Funds
Po lice Department
Actual Actual Estimate Budget Increase
2011-2012 2012·2013 2013·2014 2014-2015 (Decrease!
Cash Forward 0 0 0 0 0
Revenues
Grant Proceed s 109,396 81 ,225 83,375 70,000 (13.375)
Interest
Transfer from General Fund 0 0 0 0 0
Total Revenues 109,396 81,225 83,375 70 ,000 (13,375)
Other Financing Sources 0 0 0 0 0
Total Resources 109,396 81,225 83,375 70 ,000 (13,3751
Expenditures
Salaries and Wages 105,574 78,440 81 ,205 70,000 (11 ,205)
Operating Expenses
Professional Se rvices 0 0 0 0 0
Con tract Servtees 0 0 0 0 0
Communtealioos 0 0 0 0 0
Rental s and Leases 0 0 0 0 0
Other Current Charges 0 0 0 0 0
Ope ra ting Suppli es 0 0 0 0 0
Traimng 0 0 0 0 0
Total Operating Expenses 0 0 0 0 0
Capital Outlay
Vehicles 0 0 0 0 0
Equipment 3,822 2,785 2,170 0 !2 1701
Total Capital Outlay 3,822 2,785 2,170 0 (2 ,170)
Transfers
To Poltee Trus t fund 0 0 0 0 0
To General Fund 0 0 0 0 0
To Va ri ous Grant Fun ds 0 0 0 0 0
Total Transfers 0 0 0 0 0
DIVISION TOTALS 109 ,396 81,225 83,375 70,000 {13 ,3751
Other Financing Uses 0 0 0 0 0
Ending Cash 0 0 0 0 0
Total Expenses and Cash 109,396 81,225 83,375 70,000 j13.3751
Resource Allocation
Personnel Servtees 105.574 78,440 8 1,205 70,000 (11,205)
Operating Expen ses 0 0 0 0 0
Capital Outlay 3,822 2, 785 2,170 0 (2,17 0)
Debt Serv1ce 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resources 109,396 81,225 83,375 70,000 (13,375)
82
Police Special Revenue Funds
The Police Special Revenue Funds receive revenue from several d is tinct sources. The
funding derived from those revenue sources is restricted to very s pecific purposes.
Police Training Funds
Purpose:
Restricted funding from a surcharge on Unifom1 Traffic Citations is dedicated to
police training. Hi storicall y, when available, the City has funded police training
from thi s account. For the past 4 years, no General Fund resources have been
required to fund any police training. There is a s uffi cient reserve in the account to
continue to fund all police training for several more years.
Radio Communications Special Revenue Fund
Purpose:
The purpose of this restricted funding is to purchase radios, related equipment and
to pay for monthly airtime for the Police Department to participate in countywide
emergency communications systems, which provides immediate communications
with the area law enforcement, fire, and rescue, and other emergency services
organizations. In FY 20 14 -15, these funds wi II be used to cover part of the
monthly radio a irtime charges paid to the City of Jack sonville.
Contraband/Forfeiture Funds:
Purpose:
Revenue in this account is received from court dispositions including, but not
limited to, the seizu re and forfeiture of property that has been used in felony
crimes. Federal and state forfeiture funds arc tracked separately because each has
its own set oflimitations.
The key objectives of these fund s arc to provide a funding s ource for Police to use
as matching funds for grants, to procure equipment, and to finance investigative
expenses for protracted operations.
The re venue generated from this source is very difficult to predict. The funding is
dependent on the investigations that arc being conducted at any given time, and
the resulting seizures are often a resu lt of chance.
83
Police Special Revenue Funds
Pub lic Safety
Actual Actual Estimate Budget Increase
2011-2012 2012-2013 2013·2014 2014-2015 !Decrease)
Cash Forward 166,106 165,171 145,951 123,205 !22,746)
Revenues
State Forfeitures 5,888 4,515 0 0 0
Federal Forfe1tures 0 0 0 0 0
Clerk-Court Costs 5,682 6 ,329 5.500 6 .000 500
Rad1o Commumcabons Fees 18,087 19,512 18,000 19,000 1.000
Interest 6,243 {3,142) 2,297 2 ,190 {107)
Miscellaneous 7,347 0 3,720 0 (3,720)
Tota l Revenues 43,247 27,214 29,517 27,190 {2,327)
Other Financing Sources 31918 826 0 0 0
Total Resources 213,271 193,211 175,468 150,395 (25,073)
OPERATING EXPENSES
Contract Services
Investigations
Communications
Tra1n1ng
Printing and Publishing
Operi!tlng Supplies;
Other Current Charges
Books, TrainulQ , Memberships
30,001
0
12 .099
16,742
0
14 ,923
19,000
0
15,500
19,000
0
26,000
0
0
10,500
Total Operating Ellpenses 42,100 31,665 34,500 45,000 10,500
CAPITAL OUTLAY
Veh1cles 0 0 263 0 (263)
Equ1pment 6,000 14,883 10,000 0 (10.000)
Total Capita l Outlay 6,000 14,883 10,263 0 (10,263)
TRANSFERS
To General Fund 0 0 7,500 5 ,000 (2.500)
Total Tr ansfers 0 0 7,500 5,000 (2,500)
DIVISION TOTALS 48,100 46,548 52,263 5o.ooo 12,263)
Other Financing Uses 0 712 0 0 0
Ending Cash 165,171 145,951 123,205 100,395 !22,810)
Total Ellpenses and Cash 213,271 193,211 175,468 150,395 {25.073)
84
Fire Division
Divisional Summary
Resource Allocation
Personnel Services
Operating Expenses
Capital Outlay
Debt Serv1ce
Transfers
Total Resources
Actual
2011 -2 012
172,352
1,011,929
19.483
0
0
1 ,203,764
Actual
2012-2013
171,424
1,042,613
0
0
0
1 ,214 ,037
Estimate
2013-2 014
178,035
1,075,892
32 700
0
0
1 ,286,627
Budget
2014-2015
195.535
1,115,104
0
0
0
1,310,639
Increase
(Decrease)
17,500
39,212
(32,700)
0
0
24,012
Expenses :
Fire Contro l / Rescue
Lifeguards
Total Expenses
993,757
210,007
1,203, 764
1,020,036
194,001
1 ,214,037
1,051 ,992
234,635
1 ,286,627
1 ,083,254
227,385
1 ,310,639
31,262
(7,250)
24,012
Summary of Authorized Positions
2013-2014 2014-2015
Fire Department
Pubhc Safety D~rector
0.0 0.0
Lifeguards
Lieutenant
Captain
Lifeguard
2.0
40
12.0
18 .0
2 .0
4.0
12.0
18.0
85
Fire Control and Rescue Services
Purpose:
The Fire and Emergency Medical Services in Atlantic Beach arc provided through a
contract between the City of Atlantic Beach and the City of Jacksonville. Atlantic Beach
provides facilities and funding to Jacksom ille. and Jacksonvi lle staffs the Atlantic Beach
Fire Station. The agreement provides for an Advance Life Support (ALS) level of
emergency medical care for citizens, and the department members continue to provide
tours, blood pressure checks, and community serv ices as requested.
Key Objectives:
• Maintai n ALS level of service
• Mai n tain a quick response time to all inc idents
• Utilize staff expert ise to assure fire preventio n and accident preven tion programs
• Utilize staff exp ertise to assure adequate maintenance and tcstjng of hydrant and water
systems
Workload Data:
AJarms Response Times
Year Fire Rescue Fire Rescue
2000 177 805 4.86 4.41
200 1 18 7 772 4.9 1 4.47
2002
2003
173
189
-
-
820-
788
820
810
4.50
·
4.36
4.67 4.36--
4.162004 230 4. 19
2005 170 4.21 4.09 -
2006 163 833 4.11 4.04
2007 191 918 3.82 4.03
2008 218 810 -
754
3.50 4.28
2009 161 4.20 4.29
20 10 181 833
943
969
863
4.83 4.38
20 11 201 4.55 4.47
2012 178 4.85 4.97
2013 132 4.42 4.80
86
G enera l Fund
Fire C o ntro l / Rescu e
PERSONNEL SERVCES
Wages
Salaries and Wages
Overtime
Spec~al Pay
Sub-Total
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Su b-Total
Total Wages an d Benefits
OPERATIN G EXPENSES
Professional Servtces
Contract Services
Local Travel
Communications
Postage
Uliltties
Rentals and Leases
Insurance
Repatrs and Maintenance
Pnnttng and Pubhshtng
Advertising and Promottons
Other Current Charges
Office Supplies
Operating Supphes
Books. Tratntng. Membershtps
Internal Service Charges
Tota l Operatin g Expenses
CAPITAL OUTLAY
Land
Butlchngs
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DIVISIO N TOTALS
Actual
2011-2012
Actual
2012-2013
Estimate
2013-2014
0 0 0
0
0
0
0
0
0
976.050 1,005.332 1,035.492
17,680
27
14,704 15.500
1,000
Budget
2014-2015
0
0
0
1.066.254
15,000
2.000
Increase
{Decrease}
0
0
0
30.762
(500)
1.000
993,757 1,020,036 1,051,992 1 ,083,254 31,262
0 0 0 0 0
993,757 1,020 ,036 1,051,992 1,083;254 31,262
87
Lifeguards
Purpose:
The Mission of the Atlantic Beach Ocean Lifeguards is to provide for the safety and protection
of lives. An emphas is is placed on education and promoting awareness of the marine
environment and identifying potential dangers associated wi th recreating in an open water
environment. Ocean Lifeguards promote beach and ocean safety and provide efficient, effective
water rescues and Basic Life Support (BLS) prior to ambulance an·ival.
Employees
The lifeguards are a division of the Public Safety Department and report to the Chief of Police.
Five lifeguards remain part time employees year round to provide seam less maintenance of the
program, including applicant processing, training, equ ipment and supply inventory. An
additional 35 lifeguards arc hired annually to provide seasonal (6 months), part time service.
Training/Certifications
Each year lifeguards begin practicing in January with formal te sting and training in March. All
lifeguards have current First Responder training and certification. All guards attend either new
guard or returning guard training as well. Each guard has a minimum of 100 hours oftraining
before working a tower alone. All mid-level supervisors and above have current
EMT/Paramedic certifications. The Atlantic Beach Lifeguard Program has received USLA
Advanced Certification, which means all lifeguards are certified First Responders or above. The
two lifeguard vehicles (truck and mule) are BLS vehicles.
Beach Staffmg
From Memorial Day through Labor Day, the beach is s taffed 7 days per week. Monday -Friday
it is staffed with 8 towers from 1 Oam -5pm. Saturdays and Sundays are staffed with 9 towers
from I Oam -5:30pm. The only exceptions arc in inclement weather. Weekend staffmg begins
the last weekend of April through Memorial Day and picks up after Labor Day through the end
of September.
Additional Services for 20 IS
This yea r the c ity is budgeting for additional lifeguard coverage on the beach. This will add
weekends in beginning in March and continuing into October which will be an added level of
service. The coverage during the extended months will be at a reduced staffing level , but will
include truck patrols , station coverage and incident response.
A Junior Lifeguard Program is also being imp lemented in 2015. This program will famil iarize
youth with different aspects of lifeguarding, to include: first aid , lifesaving techniques,
competition training, lifeguard training, marine life and safety, and physical fitness. The
program is des igned to run for one week, 4 hours per day, with I 0 participants attending per
week. There will be 4 different sessions that the program will be offered. This is done both as a
community outreach pro gram and also as a way to promote education with local youth who may
have an interest in becoming an Atlantic Beach Lifeguard in the future.
88
General Fund
Lifeguards
PERSONNELSERVCES
Actual
2011-2012
Actual
2012-2013
Estimate
2013-2014
Budget
2014-2015
In crease
(Decrease)
Wages
Salanes and Wages
Overtome
Specoal Pay
Sub-Total
Benefits
FICA
Pensoon
Health and Life Insurance
Wor1<er and Unemploy Comp
Sub-Total
156.191
156,191
11,955
4,206
16,1 61
154,938
154,938
11 ,853
4,633
16,486
160.602
160,602
12,290
5,1 43
17,433
175,603
175,603
13,437
6,495
19,932
15,001
15,001
1, 147
1,352
2,499
Total Wages and Benefits 172,352 171 ,424 178,035 195,535 17,500
OPERATING EXPENSES
Professional Servoces
Contract Services
Local Travel
Communocatlons
Postage
Utihtoes
Rentals and Leases
Insurance
Repairs and Maintenance
Pnnhng and Publishing
Advertising and Promotions
Other Current Charges
OffiCe Supphes
Operating Supphes
Books, Training , Membershops
1,514
772
1,438
2,031
120
4 157
441
7,471
228
2,916
1,755
1,364
2,380
3,493
63
9 ,796
810
2,500
1,600
6,600
2,200
2,200
100
8.200
500
2.500
1,600
8,000
2,200
550
2,700
650
13,000
650
0
0
1,400
0
550
500
550
4,800
150
Total Operating Expenses 18,172 22 ,577 23,900 31,850 7,950
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
4,750
13.123
1,610
3,700
29.000
{3.700)
(29,000)
0
Total Capital Outlay 19,483 0 32,700 0 (32,700)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 210,007 194,001 234,635 227,385 (7!250)
Parks and Recreation
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2011-2012 2012-2013 2013-2014 2014-2015 (Decrease)
Revenues:
General Fund Resources 1,081,266 1,035 ,707 1,328,548 1,099,563 (228,985)
Total Revenues 1,081 ,266 1,035,707 1,328,548 1,099,563 (228,985)
Expenses:
Programs & Specral Events 392,553 388,147 396,863 364,353 (32,510)
Beautification 0 0 0 56,780 56,780
Maintenance & Improvements 688,713 647,560 931,685 678,430 (253,255)
Total Expenses 1 ,081,266 1,035,707 1,328,548 1,099 ,563 (228,985)
Resource Allocation:
Personnel Services 615,944 607,695 639,679 646,405 6 ,726
Operating Expenses 453,066 423,729 467 ,895 429 ,908 (37 ,987)
Capital Outlay 12,256 4,283 220,974 23,250 (197,724)
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resource Allocation: 1 ,081 ,266 1,035,707 1,328,548 1 ,099,563 (228,985)
Summary of Authorized Positions
2013-2014 2014-2015
Recreation Programs and Special Events
Parks and Recreation Director 1.00 1.00
Administrative Assistant 1.00 1.00
Recreation Coordinator 1.00 1.00
Recreation Leader (2 part-timers with hours equal to 1 full-time position .) 1.00 1.00
4 .00 4 .00
Beautification
Landscape and Park Maintenance Worker 1.00
Maintenance and Improvements
Park Mai ntenance Division C hief 1.00 1 .00
Gardener 1.00 0.00
Park Ranger 5 .00 5.00
7 .00 6.00
Total Parks and Recreation 11.00 11.00
90
--
Location of City Parks
Active Parks: Those parks primarily used for athletics or specialized recreation activities.
Typical facilities include baseball field(s), softball ficld(s), football field(s),
soccer field(s). restrooms, parking, recreation building, basketball courts,
tenni s courts and walking trails.
Passive Parks: Those parks that arc primarily used for non-athletic activities. Typical
facilities include nature, hiking, exercise trail s, nature center, rcstroom s,
parkin g and picnic areas.
Preserve Parks: Parks that contain areas that are conducive to nature focu sed activities s uch as
fishing, kayaki ng/canoeing, bird watching/wildlife observat ion, hiking,
picnicking and camping. Typical facilities inc lud e fishing/boating facilities ,
hiking trails , nature center, restrooms, parking and picnic areas. Future
development emphasizes ceo-tourism aspects of use. * estimated
Park Summary
Name Type Location
River Branch Preserve
Acres
Marshes on Westemmost Side of CityPassive *370.0 -
Atlantic Blvd. to end of Seminole Road Beach Passive 56.5
Passive West end of Dutto n Is land Road Dutton Island 27.0
Seminole Rd & Park Terrace E. & W.Johansen Park Passive 13.0
-
Russell Park Active 12.0 800 Seminole Road
I lowell Park Passive 10.3 500 Seminole Road
Tideviews Preserve Passive Begonia St. and West 1~1 Street8.0
-
Donner Park Active 2072 George Street 4.5
Jordan Park Active 3.5 1671 Francis Avenue
Bull Park Active 716 Ocean A venue 3.0
Rose Park Active Comer of Rose & Orchid Street 1.75
-Veteran's Memorial Active 1 West First Street 1.62Park 1
Fairway Villas Park Passive Mayport Rd & Fairway Villas Lane 0.4
Frazi er Park Pass ive 0.4 Plaza St. (Median) Seminole Rd. & E. Coast
Waters Park Passive Seminole and 16111 Avenue
Atlantic Beach D og
0.4
Active 262 Aquatic Drive 1.6Park
Marvin 's Garden
Passive 0.3 Dewees Avenue at 16111 Street
Total 5 12.67
9 '
Recreation Programs & Special Eve nts
Purpose:
The Recreation Programs and Special Events Department is responsible for the recreational
activities and special events throughout the City. This department sponsors such programs as
basketball, flag football, s ummer camps, festivals, and senior and after-school programs through
the community centers and parks. The department sponsors c ity-wide events such as the Bowl
Bash, Fam il y Fun Day and Campout, th e Holiday Tree Lighting and Movies in the Park. In
addition, the department director works with the Cultural Arts and Recreation Advisory
Committee (CARAC) to offer cultural and recreatio n events s uch as the Tennis Tournament,
Acoustic and Songwriters' Concerts, and the Arts in the Park.
Key Objectives:
• To maintain and enhance current program and events
• Promote programs and events through social media
• To promote the health, safety, welfare and general well-being through recreation.
• In crease the number of events coordinated by the Recreation Committee
Issues, Trends and Highlights:
• Coordinated a fitness program at Jun.lun Park
• Coordinated a Fun Run @ the Marshfest event
• Increased the usage @ Adele Grage
• Coordinated a Building Dedication
N
t-N
N
N
f-
N
f-
Workload Data -umber of Events & Programs Coordinated
umber of Volunteers
umber of Meetings
umber of Rentals & ~ecial Events
umber of press releases & posters for Events
~
FY-2013
70
80
188
352
68
R egistration Programs & Revenue 7 registration programs and events
$40,460 in deEosits
ity Staff t-3 full time; 1 2art-time; I seasonal c
'-
-
92
General Fund
Recreation Programs and Special Events
PERSONNELSERVCES
Actual
2011-2012
Actual
2012-2013
Estimate
2013-2014
Budget
2014-2015
Increase
(Decrease)
Wages
Salaries and Wages
Overt1me
Spec1al Pay
Sub-Total
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total
187,g73
1,018
7,685
196,676
14,314
38,745
20,623
4,370
78,052
177,728
408
10,471
188,607
13,703
43,945
17,358
4,759
79,765
190,478
1,:>00
220
191 ,898
14,666
39,710
21,411
5,227
81 014
183,113
1,200
3,600
187,913
14 ,378
36,334
14,21 4
5,924
70,850
(7,365)
0
3,380
(3,985)
(288)
(3,376)
(7,197)
697
(10,164)
Total Wages and Benefits 274,728 268,372 272,912 258,763 (14,149)
OPERATING EXPENSES
ProfessiOnal Serv1ces
Contract Serv.ces
Local Travel
Communications
Postage
Ulllllles
Rentals and Leases
Insurance
Repairs and Maintenance
Pnntmg and Publishing
AdvertiSing and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Grants & Aid to Other Organizations
23,759
701
4,979
137
17,098
3,599
449
105
17,921
4g1
8,516
250
39,820
127
25.992
559
4 ,791
15
16,069
1938
948
835
19,001
804
10.844
32
37,820
142
25,000
500
5,000
200
14,500
3,200
500
0
22.400
700
13,789
1,200
36,820
10,520
600
5,300
250
15,000
3,000
500
0
22,400
500
10.500
200
36,820
(142)
(14 480)
100
300
50
500
(200)
0
0
0
(200)
(3.289)
(1,000)
0
Tota l Operating Expenses 117,825 119,775 123,951 105,590 (18,361)
CAP ITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay 0 0 0 0 0
DEBT SERVICE
Pr1ncipal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
D IVI SION TOTALS 392,553 388,147 396,863 364,353 !J2,510)
93
Parks Maintenance and Beautification
Purpose:
The Parks Maintenance and Beautification Divi sion within the Pub li c Works
Department manages the day to day maintenance and long term improvements of the
parks, beach , and beach accesses throughout the ci ty and maintains and upgrades city
owned land scaped properties. The division respons ibilities include, but are not limited
providing functional and safe recreational areas for the c it izens of Atlantic Beach and
visitors who use the parks. keeping the plants and vegetation in landscaped areas
throughout the C ity aestheticall y pleasing us ing native species when avai lable, as well
as contro llin g invasive plant s pec ies. Specifi c duties include implementation of the
Marsh Preserves Master Plan , parks planning an d parks building maintenance, irrigation
systems maintenance, landscape bed installation and maintenance, and administering
the beach access a nd oth er adoption programs.
Key Objectives:
• Continue to maintain and improve the quality of the parks and the beach.
• Make City parks and the beach great places for re s idents and visitors to recreate.
• Participate in development of the AB Parks Master Plan.
• Replace and/or repair playground equipment, tennis courts, s port fields, park
a m enities, as needed.
• Continue maintenance and repair of the communi ty cen ters and structures in the
parks.
• Provide manpower and support for recreat ion events in City parks throughout
the year.
Issues, Trends, Highlights:
• Continu e implementation of the Mars h Preserves Master Plan.
• Plan and implement multiphase Capital Improvement Project for Russell Park
facilities.
• Conti nue working on grants and grant applicat ions.
Workload Data:
Activity Estimated
FY14-15 FY13-14 I FY12-13 FYll-12
I
Acres of Park Land 5 13 -f513 -I-5 13 493
I-
Parks and Areas Maintained 18 18 18 18
Irri gat ion Systems 42 42 42 42
94
General Fund
Park Maintenance
PERSONNELSERVCES
Actual
2011-2012
Actual
2012-2013
Estlmate
2013-2014
Budget
2014-2015
Increase
{Decrease)
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total
Benefits
FICA
Pension
Heallh and Life Insurance
Wor1<er and Unemploy Comp
Sub-Total
208,347
3,877
3,925
216,149
15,981
51,930
51,527
5,629
125,067
202,849
4,791
2,289
209,929
15,356
61 ,666
45,773
6,599
129,394
228,713
5,300
0
234,013
17,905
62,535
44,925
7,389
132,754
206,117
5,300
0
211,417
16,177
60,456
53,524
7 ,710
137,867
(22,596)
0
0
(22,596)
(1 ,728)
(2,079)
8,599
321
5,113
Total Wages and Benefits 341,216 339,323 366,767 349,284 (17,483)
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
4 ,475
165, 130
3 ,816
24
55,012
2.787
36 ,311
164
67,378
144
18,249
139,561
97
6 ,720
54,366
3 ,013
7 ,545
134
73,979
290
25,520
166,455
100
6,315
20
54,000
3,000
5,200
250
80,984
2,100
19,000
161 ,100
500
7,876
20
54,000
3 ,000
5,000
250
53,800
1,350
(6 ,520)
(5 ,355)
400
1,561
0
0
0
(200)
0
(27, 184)
(750)
Total Operating Expenses 335,241 303,954 343,944 305,896 (38,048)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
12,256
4,283
196 ,140
24,834 19,000
4 ,250
(196,1 40)
(5,834)
4,250
Total Capital Outlay 12,256 4,283 220,974 23,250 (197,724)
DEBT SERVICE
Pnncipal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 688,713 647,560 931,685 678,430 {253,255)
95
Public Works
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2011-2012 2012-2013 2013-2014 2014-2015 {Decrease}
Revenues:
General Fund Resources 1,490,071 1,457,343 1,806,498 1,562,524 (243,974)
Local Option Gas Taxes 420,121 417,835 415,500 435,909 20,409
Samtation Utility 1,790,679 1,784,531 1,798,000 1,801,000 3,000
Storm Water Utility 991,477 1,074,115 1,212,475 1,135,500 (76,975)
Total Revenues 4,692,348 4,733,824 5,232,473 4,934,933 {297 ,5401
Expenses:
Public Works Admin. 476,977 473,932 641,032 501,828 (139,204)
Street and Road Maint. 742,514 744,960 878,136 791,071 (87,065)
Local Option Gas Tax 438,321 449,107 398,225 410,000 11,775
Sanitation Utility 1,796,910 1,765,164 1,817,765 1,803,754 (14,011}
Storm Water Utility 807,651 835,244 1,341,554 1,872,942 531,388
Fleet Maintenance 270,580 238,451 287,330 269,624 (17, 706)
Total Expenses 4,532,953 4,506!858 5,364,042 5,649,219 285,177
Resource Allocation:
Personnel Services 1,040,898 1,055,066 1,102,396 1,009,883 (92,513)
Operating Expenses 2,880,010 2,755,134 2,938,374 2,997,567 59,193
Capital Outlay 36,891 74,578 680,774 1,047,900 367,126
Debt Service 211,059 210,682 211,338 210,826 (512)
Transfers 364,095 411,398 431 '160 383,043 {48,117}
Total Resource Allocation: 4,532,953 4,506,858 5,364,042
Summary of Authorized Positions
Public Works Administration
Public Works Director
Deputy Public Works Director
Public Works Inspector
Administrative Assistant
Dispatcher
Clerk - ( Part Time )
Street and Road Maintenance
Streets and Matntenance Division Director
Crew Chief
Building Maintenance Technictan
Building I Sign Maintenance Worker
General Maintenance Worker
Storm Water Maintenance
Streets and Maintenance Division Director
Crew Chief
Heavy Equipment Operator
General Maintenance Worker
Sanitation
Heavy Equipment Operator
Total Public Works
5,6491219
2013-2014
1.00
1.00
1.00
1.00
1.00
1.00
6.00
0.60
0.50
1.00
1 00
3.75
6.85
0.40
0.50
1.90
1.25
4.05
0.40
285,177
2014-2015
0.50
1.00
1.00
1.00
1.00
1.00
5.50
0.40
0.50
1.00
1.00
3.75
6.65
0.30
0.50
1.90
1.25
3.95
0.40
17.30 16.50
96
Public Works A dministration
Purpose:
The Public Works Administration Divis ion is respons ible for administrat ive & en gineering
s upport for the Public Works div isions (Administration , Streets, St01mwatc r Maintenance,
Bui lding Maintenance, Parks Maintenance and Beautification, Sanitation , Equipment
Maintenance, etc), Pub li c Utilities Distribution and Coll ection and Treatment Plans Divisions,
Publi c Works and Public Utilities Capita l Improvement Programs and co nstruction projects,
annual contracts, and c u stomer requests related to Public Works and Utilities functions.
Key Objectives:
• Continue to complete new projects in submittal requirements for permit
synchl'Oni zation with the City applications.
Commission's strategic planni ng
priorities. • Contin ue to administer the Capital
Improvement Program by
• Complete the m erge with Public completing projects at minimum cost
Uti lities without interruption in w h ile assuring qu a lity
services. ld e ntify and implement construction. Continue master
efficiencies ofjoint o p erations. planni ng and mapping of city
Combine and coord inate effort s faciliti es using Geographic
between a ll s taff and equipment. In formation System.
• Streamline plan reviews and ensure
building contractors understand
Issues, Trends, Highlights:
• Continue to provide constmction engineering and inspection serv ices on various concrete
projects, including water/sewer/stormwatcr upgrades and resurfacing.
• Provide enginec1in g and administrative support for regulatory permits and permit
renewals.
• Continue training of supervi sory staff' via pro tcssional semi nars.
• Continue contract administration for annual contracts, including asphalt, beach cleaning,
concrete, ditch sprayin g, general engineering consultin g, ncet maintenance, hurricane
debris remova l, landscape maintenance of City parks, Atlantic Blvd./Town Center and
Mayport Road medians and the Mayport Flyover, mosquito contro l, palm tree trimming,
point repairs, sanitation, s torm water jetting, s treet sweeping, sur veying, and uniforms.
• Take over adm inistrat ion of the C it y Janitorial Contract.
97
Ge ne ral Fund
Publi c W or ks Ad minist ra ti on
PE RSO NN ELSERVCES
Actual
2011·2012
Actual
2012· 2013
Estimate
2013-2014
Budget
2014-201 5
Increase
!Decr ease)
Wages
Salaries and Wages
Overt1me
Spec1al Pay
Su b-Total
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total
306,502
1.060
5.167
312,729
23,087
74,842
27,390
7,174
132,493
307,985
271
738
308,994
22.775
82,411
28,957
6,269
140,412
324,109
200
15,741
340,050
26,356
93,637
32,142
7,945
160,080
323,057
200
4,800
328,057
25,101
68,534
28,528
9,253
131,416
(1,052)
0
(10,9411
(11,993)
(1,255)
{25,103)
(3,614)
1,308
(28,6641
Total W ages and Benefits 445,222 449,406 500,130 459,473 {40,657)
OPERATING EXPENSES
Professional Servtces
Contract Services
Local Travel
Communications
Postage
UIJIII1es
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supphes
Books, Traln1ng Memberships
5,203
6,670
865
6,900
100
120
967
135
775
7,380
2,640
5,388
780
7,682
163
997
55
1,205
5,925
2,331
8,492
6,900
800
10,000
100
1,775
356
1,800
6,325
2,800
9,000
5,100
800
11,205
100
3,500
300
1,800
7.000
3,550
508
{1 ,800)
0
1,205
0
1,725
{56)
0
675
750
Total Oper ating Expenses 31,755 24,526 39,348 42,355 3,007
CAPITAL O UTLAY
Land
Buildtngs
Infrastructure lmp!'ovemen ts
Veh1cles
Equipment
75,000
25,496
1,058
(75,000)
(25,496)
(1,058~
Total Capital Outlay 0 0 101,554 0 (101,554)
DEBT S ERVICE
Principal
Interest
Other
Total Debt Servi ce 0 0 0 0 0
TRANSFERS
To
To
Total Tra nsf ers 0 0 0 0 0
D IVISION TOTAL S 476,977 473,932 641 ,032 501,828 (139,204)
98
Streets and Maintenanc e
P urpose:
The Streets and Maintenance Division of the Public Works Department is responsible for maintaining and
improving the City's streets, rights-of-way, signs, and stonn water conveyance and treatment systems.
Key O bj ectives:
• Continue improvemen t of signs, sidewalks • Con6nue maintenance and replacement of
and rights-of way. street signs and inventory.
• Document roadway status in the City's G IS • Continue maintenance ofTown Center,
database. Atlantic Blvd. and Mayport Road medians
and Mayport Flyovcr area.
• Continue ten year plan for street
maintenance utili~ing Pavement • Continue City Building Maintenance.
Management System to update roadway
inventory and maintenance plan.
I ss u es, Tre nds a nd Hig hlig hts:
• This year's resurfacing project using Gas 'I ax and Half Cent Sales Tax funds will include Dutton
Islan d Rd, Beach Avenue, Selva Lakes Circle, Sturdivant Avenue, W. Plaza Drive,
Oceanwal k DriveN. and portions of Francis Avenue, J asmine Street, W. 14th Street and
4th Street.
• Continue extending or creating new annua l contract at the best possible cost while getting
satisfactory work.
Wor kload Da t a
Activ ity Estima t ed
F Y-13/14 FY-12/13 FY-11/12 FY-10/11
City Street Overall Condition Index
(OCJ)
73.6 75.8 73.6 74.4
Tons of Asph alt Patc hi ng 80 85 80 95
Tons of Limerock 50 50 50 0
Miles of P aved Roadway (incl. FOOT) 57.2 57.2 57.2 57.2
Litter and Trash picked up on right of
ways and ditches (lbs)
137,295 102,330 121,485 115,030
City Buildings Maintained 54 54 55
99
General Fund
Public Works Streets Division
PERSONNEL SERVCES
Actual
2011·2012
Actual
2012-2013
Estlmato
2013·2014
Budget
2014-2015
Increase
!Decrease}
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total
Benefits
FICA
Pension
Health and Life Insurance
Wor1<er and Unemploy Comp
Sub·Total
216,299
446
11 ,896
228,641
16,769
60,685
40.301
11,749
129,504
219,355
964
2 544
222,863
15,952
76,442
53,894
13,322
159,610
234,951
1,000
2,600
238,551
18,362
53,695
46,035
14,778
132,870
191 ,848
1 ,000
2 ,600
195,448
14,959
45,215
49,403
12,725
122,302
( 43,103)
0
0
(43,103)
(3,403)
(8,480)
3,368
!2,053}
{10,568)
Total Wages and Benefits 358,145 382,473 371,421 317,750 (53,671)
OPERATING EXPENSES
Professional Services
Contract Services
Town Center Matntenance
Transportation. Postage
Commumcatlons
Utilities
Rentals and Leases
Insurance
Repairs and Mamtenance
Printtng and Publishing
AdvertiSing and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Mosquito Control
194
102,129
39,467
24
4,648
152,390
3,025
10,247
626
125
33,855
743
8,060
5,288
102,032
35,874
51
8,398
140,375
2 ,798
2,822
561
55
38,173
216
2 ,620
500
115,491
60,624
5 ,928
148,000
2 ,750
1,000
1,000
150
44,212
700
8,860
500
122 ,637
59,649
10,678
154 ,000
22,972
1,000
1 ,000
150
45,175
1 ,700
8 ,860
0
7,146
(975)
4,750
6,000
20.222
0
0
0
963
1,000
0
Total Operating Expenses 355,533 339,263 389,215 428,321 39,106
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equtpment
14,909
13,927
23,224
72.500
45,000
20,000
25,000
(52,500)
(45,000)
25,000
Total Capital Outlay 28,836 23,224 117,500 45,000 (72,500)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
D IVISION TOTALS 742,514 744,960 878,136 791,071 !87,065)
100
Local Option Gas Tax Fund
Purpose:
This fund consists of the City's share of County Gas Tax revenues and related interest earnings,
to be used in support of capital outlay and maintenance fo r local roads and drainage systems.
T hi s includes public tran s portation, maintenance of roadways, tights-of-way, and drain age
system s, street lighting, bridge maintenance, traffic engineering, signs, and pavement markin gs,
equipm ent and structures for storage of equipment , and to support personnel costs for
ma intenance of City s treets and rights of way and debt service on projects related to the above
programs.
Key Objectives :
• To fund the Public Works Department 's top prioritized street paving and re s urfac in g
projects as well as c urb and gutter repair projects.
• To fund a portion of th e debt serv ice payments for the SunTrust 1999 Revenue Bond s .
Fund proceeds arc pledged for debt serv ice on these bonds and will be transferred to the
Debt Service Fu nd for such purpose (original loan proceeds were used to fund streets and
drainage improvements in Marsh Oaks).
Issues, Trends and Highlights:
Selection of streets for mi 11 ing and paving of streets is priori t ized by the ongoing pavement
management program. The FY 14/15 resurfacing project includes Dutton Is land Rd from the
Park Ga te to the parking area, W. 14th Street from Main Street to Begonia S treet, Francis
Avenue from Donner R oad to Jackson Road, Beach Avenue from Ahem St to 7th Street,
Jasmine Street from W. 6th Street north to the cul-de-sac, 4th Street from East Coast Dri ve to
Ocean Blvd, Selva Lakes Circle from Parkside Drive to Parkside Drive, Sturdivant Avenue from
Sherry Drive to Seminole Road , W. Pla;.a Drive from Tulip Street to Lily S treet , and Oceanwalk
Dri veN. from Oceanwalk Dr W. to Oceanforest Dr N.
Sidewalk and curb and gutter repairs are budgeted at $25,000.
A portion of the gas tax funds are transfen·ed to the General Fund to partially pay for street and
road maintcnam;t:: crt::ws.
101
Local Option Gas Tax
Combined Summary of Revenues and Expenditures
A ctual Actual Estimate Budget In c rease
2011·2012 2012·2013 2013·2014 2014·201 5 {Decrease)
Rest r icted
Restricted/Designated
Ca s h Forward
Revenues
local Option Gas Taxes
Interest Earnmgs
Total Revenues
Other Financing Sources
Total Re sources
Expenditures
Operating Expenses
Professional Serv1ces
Contract Serv1ces
Operating Supplies
Repa1r and Maintenance
Capital Outlay
Street and Sidewalk Improvements
Core Ci ty Project
Pa ving
Transfers Out
To Debt SefVIce
To General Fund
To Storm Water Utility Fund
DIVISION TOTALS
Other Financing Uses
Restncted
Ending Cash
Total Expens es and Cash
Resource Allocation
Pe rsonnel Services
Operating Expenses
Capital Outlay
Debt ServiCe
Transfers
Total Resources
75 ,012 65,985
0 0
75,012 65,985
414,225 423,141
5,896 (5.306)
420,121 417,835
9,173
22,554
0
22,554
413,000
2,500
415,500
39,829
0
39,829
17,275
0
17,275
434 ,909
1 ,000
21 ,909
(1 ,500)
435,909 20,409
504,306 483,820 438,054 475 ,738 37,684
330,766 305,607
3,555
71 ,000 71,000
72 ,500
33,000
438,3 21 449,107
218,000
25,000
155,225
398,225
250,000 32,000
0 (25,000)
160,000 4,775
410,000 11 ,775
12,159
65,985 22,554
65,985 22,554
504,306 483,820
39,829 65.738 25,909
39,829 65,738 25,909
43 8,054 475 ,7 38 37,684
0
330,766
3,555
0
104 ,000
438,321
0
305,607
0
0
14 3,500
449,107
0
218,000
25,000
0
155,225
398,225
0 0
250,000 32,000
0 (25,000)
0 0
160.000 4,775
410 ,000 11 ,775
102
Sanitation Fund
Purpose:
The Sanitat ion Department is responsible for overseeing the franchise refuse contractor's
compliance with their contractual obligations to the City, including removal of garbage, yard
waste, construction debris and recycling.
Key Objectives:
• Continue to monitor the contractor's
performance for strict contractual
compliance, including use of
liquidated damages , as necessary.
• Continue effo1ts to increase
recycling volumes in the City.
• Prepare for storm debris cleanup
Issues, Trends, Highlights:
• City's franchise hauler is Advanced Disposal.
efforts by ensuring contracts are in
place and vendors are prepared.
• Continue monthly meetings w ith
contractor.
• Continue efforts to resolve Solid
Waste Tippage Fee issue with City
of Jacksonville
• Sanitation contract includes white goods, tire pickup and pickup of City facilities.
• All commercial accounts are serviced by franchise hauler.
• In the process of implementing the renewed contract with Advanced Disposal, with the
hauler paying residential and commercial tippage fees at the Trail Ridge Landfill and
beginning single stream recycling using wheeled carts.
Activity Estimated
FY-13/14
Number of Residential Accounts 4966
Number of Commercial Accounts 609
] 03
Sanitation Fund
Combined Summary of Revenues and Expenditures
Actual
2011·2012
Actual
2012-2013
Estimate
2013-2014
Budget
2014-2015
Increase
(Decrease)
Restncted
Operating Cash
Cash Forward
365,399
296,244
661 ,643
383.079
267,258
650,337
373,192
306,269
679,460
453,316
206.379
659,695
80, 125
(99,890)
(19,765)
Revenues
Garbage Serv1ces
Interest Earn~ngs
Commercial Franchise Fees
Recycled Goods Rebate
Disaster Reher Grants
1,732,590
24,908
33,181
1,746,085
(13,981)
52,427
1,741,000
22,000
35,000
1,745,000
11,000
35,000
10,000
4,000
(11,000)
0
10,000
Tota l Revenues 1,790,679 1,784,531 1,798,000 1,801 ,000 3,000
Other Financing Sources 9,756 0
Total Resources 2,452,322 2,444,624 2,477,460 2,460,695 (16,765}
Expenditures
Sanitation , ,796,910 1,765,164 1,8 17,765 1,803,754 (14,011)
DIVISION TOTALS 1,796,910 1 ,765,164 1 ,817,765 1 ,803 ,7 54 (14,01 1)
Other Financing Uses 5,075 0
Restricted 383,079 373,192 453,316 449,714 (3 ,603)
Operating Cash 267,258 306,269 206,379 207,227 849
Ending Cash 650,337 679,460 659,695 656,941 (2,754)
Total Expenses and Cash 2,452,322 2,444,624 2,477,460 2,460,695 (16,765)
Resource Allocation
Personnel Services 19,762 18,185 24,157 25,329 1.172
Operailng Expenses 1,512,553 1.474 ,581 1,513,173 1,550,482 37,309
Capital Outlay 4,500 4,500 4,500 4,900 400
Debt Serv1ce 0 0 0 0 0
Translers 260,095 267 ,898 275,935 223,043 (52,892)
Total Resources 1,796,910 1,765,164 1,817,765 1 ,803,754 {14,011!
AUTHORIZED PERSONNEL
Position 2013-2014 2014-2015
Heavy Equ1pment Operator 0.40 0.40
104
Sanitation Fund
Public Works Sanitation
PER SONNELSERVCES
Actual
201 1-201 2
A ct ual
201 2-2013
Esti m at e
201 3-2014
Budget
2014-2015
Increase
!Decrease)
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total
Benefits
FICA
Pension
Health and Life Insura nce
Worker and Unemploy Co mp
Sub-Total
11 ,889
0
66
11 ,955
907
3,886
2,358
656
7 ,807
10,681
10,681
800
4.276
1,849
579
7,504
16,185
0
0
16,185
1,239
4, 152
1 ,781
800
7972
16,669
0
0
16,669
1,277
4,166
2,131
1 ,086
8,660
484
0
0
484
38
14
350
286
688
Total Wages and Benefits 19,762 18,185 24,157 25,329 1,112
OPERATING EXPENSES
ProfeSSIOn al Serv1ces
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repa1rs and Maintenance
Pnntmg and Pubhsh1ng
Advert1s1ng and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
1,328.892
1 ,921
6,856
54
174,830
11
1 304,328
1,189
6.435
162,618
4,775
1,341 ,275
1, 175
7,000
0
158,948
50
1,405,000
1,224
6.471
0
137,737
(4,725}
63,725
49
(529}
0
~21,211)
Total Operating Expenses 1,512,553 1,474,581 1,513,173 1 ,550,482 37 ,309
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
EQUipment 4 ,500 4,500 4 ,500 4 ,900 400
Total Capital O utlay 4,500 4 ,500 4 ,500 4,900 400
DEBT SERVICE
Pnnc1pal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund
To
To
260,095 267 .898 275,935 223,043 (52 ,892}
Total Transfers 260,095 267,898 27 5,93 5 223,043 (52,892)
DIVISION TOTALS 1,796,910 1,765,164 1 ,817 ,765 1,803,754 114,011)
10 5
Storm Water Drainage Fund
Purpose:
The Stann Water Utility is responsible for funding improvements and maintenance to reduce the impact
of severe weather by providing effective treatment and conveyance of the City's storm water and for
maintenance of City's existing stormwater facilities.
Key Objectives:
• Conti nue stonn water collection, • Continue storm water system inspections,
conveyance and treatment system preventive monitoting, and reporting requi red by the
maintenance. Nat ional P ollutant Di sc harge Elimination
System (NPDES) and Municipal Separate
• Continue implementation of the updated Storm Sewer System (MS4) permits.
2012 Storm Water Master Plan Update.
Issues, T rends, Highlights :
• Monitored compliance with the City's NPDES sto rm water permit requirements and submitted
Annual MS4 Report to the Florida Department of Environmental Protection (FDEP) issuance date
June I, 20 II expiration date May 31, 2016.
• MS4 Audit for 2013 was very successful with no significant issues presented.
• Performed prevent1ve maintenance on storm drain lines and catch basins, including vacuuming
and water jetting using city personnel and equipmem and contracted support for large pipe
systems.
• Reshaped over I ,745 l inear feet of di tches, c leaned out approx im ately 50 catch basins, jetted and
cleaned 7,100 linear feet of storm sewer pipe lines, removing over 22 cubic yards of debris.
• Continued ditch spraying for invasive aquatic weeds, holding prices from 2006.
• Continued public education programs.
Workload Data
Activity F.stimated
FY-13/14 FY-12/ 13 FY-11/12 FY-10/ 11
Miles of Drainage Ditches 14.4 14.4 14.4 14.4
Miles of Storm Sewer 22 22 22 22
Number of Catch Basins 1,059 1,059 I ,058 1044
Feet of Ditch Maintained 34,500 34,500 34,500 34,500
l06
Storm Water Utility
Combined Summary of Revenues and Expenditures
Actual
2011 -2012
Actual
2012-201 3
Estimate
2013-2014
Budget
2014-2015
Increas e
(Decrease)
Restricted
O perating Cash
Cash Forward
386.677
806 ,548
1,193 ,225
360,207
1,016.452
1,376,659
355,109
1,261 ,338
1,616,447
387,337
1.100,031
1,487,368
32,228
(161 ,307)
(129 ,079)
Revenues
Sto rm Water Fees
Interest Earnings
Fl. D.E.P.
O ther
683.430
45,047
854,612
(32,697}
200
854,000
50,000
23 ,475
853,500
22 ,000
(500 )
( 28,000}
(23,475)
Transfers
From Half Cent Sales Tax Fu nd
From Gas Tax Fund
230. 000
33,000
252,000 285,000 260,000 (25,000)
Total Revenues 991,477 1,074,115 1,212,475 1,135,500 (76,975}
Other Financing Sources 917
Total Resources 2,184,702 2,451 ,691 2,828,922 2,622,868 (206,054)
Expenditures
Storm Water Utility 807,651 835,244 1,341 ,554 1,872,942 531 ,388
DIVISION TOTALS 807 ,651 835,244 1,341 ,554 1,872,942 531,388
Other Financing Uses 392 0
Restricted 360,207 355,109 387 ,337 378,855 (8.482)
O perating Cash 1,016 ,452 ·t ,261,338 1,100,031 37 1,071 {728, 960)
Ending Cash 1,376,659 1,616,447 1,487,368 749,926 (737,442)
Total Expenses and Cash 2,184,702 2,451 ,691 2,828,922 2,622,868 !206,054)
Resource Allocation
P ersonnel Servi ces 217,769 205,002 206,688 207 ,33 1 643
O perating Expenses 378,823 372 ,706 497,308 464 ,785 (32 ,523)
C apital Outlay 0 46,854 426,220 990,000 563 .780
D ebt Service 211 ,059 210.682 21 1,338 210,826 (512)
T ransfers 0 0 0 0 0
Total Resources 807 ,651 835,244 1,341 ,554 1,872,942 531 ,388
107
Storm Water Utility
Public Works Storm Water
Actual Actual Estimate Budget Increase
2011-2012 2012-2013 2013-2014 201~2015 !Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 126,412 119,497 142,747 136 ,567 (6, 180)
Overtime 840 560 600 600 0
SpeQal Pay 11.208 2,318 2,600 2,600 0
Sub-Total 138,460 122,375 145,947 139,767 (6,180)
Benefits
FICA 10,281 8,871 10,970 10,697 (273)
Pension 37,338 44 ,19 4 21,412 19,368 (2,044)
Health and life Insurance 24,106 21 ,73 0 20,277 28,399 8,122
Worker and Unemploy Comp 7,584 7,832 8,082 9 .100 1,018
Sub-Total 79,309 82,627 60,741 67,564 6,823
Total Wages and Benefits 217,769 205,002 206,688 207,331 643
OPERATING EXPENSES
Profess1011al Services 56,868 4 92 1 18,500 44,000 25,500
Contract Serv1ces 71 ,922 129,154 205,522 167, 100 (38 ,422)
Local Travel
Communications 1,213 1 ,857 1,589 2,554 965
Postage 23 21 0 0 0
Utilities
Rentals and Leases 290 94 1,416 1,416 0
Insurance 17,330 22 ,007 14,693 16,130 1,437
Repairs and Ma1ntenance 20,717 16,402 26,924 19,602 (7,322)
Printing and Publishing 769 871 800 650 (150}
Advertising and Promot1ons
Other Current Charges 570 570 570 600 30
Office Supplies 106 49 50 50 0
Operating Supplies 21,781 25.361 51,44:<' 49,100 (2,342)
Books, T raining, Memberships 3,121 2 ,804 2,678 2,700 22
Internal Service Charges 184 ,113 166,595 173,124 160,883 (12,241)
Total Operating Ex penses 378,823 372,706 497,308 464,785 (32,523)
CAPITAL OUTLAY
land
Buildings
Infrastructure Improvements 46,854 405,000 930,000 525,000
Vehicles
Equipment 21,220 60,000 38,780
Total Capital Outlay 0 46,854 426,220 990,000 563,780
DEBT SERVICE
Principal 119,448 123,035 127,878 132,007 4,129
Interest 91 ,555 87,591 83,404 78,763 (4,641)
Other 56 56 56 56 0
Total Debt Service 211,059 210,682 211,338 210,826 (512)
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 807,651 835,244 1,341 ,554 1,8721942 531,388
108
Fleet Maintenance
Purpose:
The Fleet Maintenance Division is responsible for overseeing the fleet maintenance contractor's
compliance with their contractual obligation to the City, including services and repairs on all
City vehicles, heavy and small equipment. The contract includes routine lubrication , oil change,
mechanical repairs and other vehicl e modifications as needed.
Key Objectives:
• Ensure covered City vehicles and are properly inspected and maintained
equipment are properly maintained for safety and efficiency to reduce the
for safety and efficiency. amount of non-contract work by
performing routine preventive
• Continue to monitor contractor's maintenance.
performance, to ensure an efficient
and ettective service facility capable • Continue to review corrective action in
of handling a high volume of cases ofvehicle or equipment abuse as
maintenance and repairs. reported by contractor.
• Continue a strict policy for • Continu e efforts to improve fleet fue l
Depattrnent Head approval of nonefficiency by providing mileage reports
contract work. to Department Heads and researching
alternative operating procedures and
• Ensure C ity vehicles and equipment vehicles.
Issues , Trends, Highlights:
The City continues to experience a downward trend in vehicle repair costs and the contractor
received a bonus for keeping expenses below target level.
The Fleet Maintenance contract was rebid thi s year, saving the City $30,737.69 over last year's
target price. New con tract started 2/ I I 14 ex pi res on I /3 1I I 9.
Workload Data:
Under the contract, the average number of work orders completed annually is about 868.
Workload Data
Activity Estimated FY-12/13 FY-11/12 FY-10/11FY-13/14
Number of Vehicle & Equipment 888 831 890 845
Repairs
109
Fleet Maintenance
Public Works Fleet Maintenance
PERSONNEL SERVCES
Actual
2011-2012
Actual
2012·2013
Esti mate
2013·2014
Budget
2014-2015
Increase
{Decrease!
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total
Benefits
FICA
Pension
Health and L1fe Insurance
Worker and Unemploy Comp
Sub-Total
0
0
0
0
0
0
0
0
0
0
Total Wages and Benoflts 0 0 0 0 0
OPERATING EXPENSES
ProfessiOnal Services
Contract Serv1ces
Local Travel
CommuniCations
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books. Train1ng. Memberships
268,014
1,225
1,341
234,528
1,821
2,102
279,000
1,030
1 ,300
258,650
1,674
1,300
(20,350)
644
0
Total Operating Exponsos 270,580 238,451 281,330 261,624 (19,706)
CAPITAL OUTLAY
Land
BuildingS
Infrastructure Improvements
Vehicles
Equipment 6 ,000 8 1000 2 .000
Total Capital Outlay 0 0 6,000 8,000 2,000
DEBT SERVICE
Princ1pal
Interest
Other
Total Dobt Service 0 0 0 0 0
TRANSFERS
To General Fund
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 270,580 238,451 287,330 269,624 {17.7061
l I 0
Public Utilities
Combined Summary of Revenues and Expenses
Re venues:
Actual
2011-2012
A c tual
2 01 2-201 3
Es t i mate
2013-2014
Budget
2014-2 01 5
In c re ase
{Decrease)
Water Utility
Sewer Ut ility
3, 341.712
10 ,388,262
2,986,924
5,360,937
3 ,200,567
5 ,601,067
3 ,128,832
5 ,174,920
(7 1,735)
(426 , 147)
Total Revenues 13, 729 ,974 8 ,347,861 8,801 ,634 8 ,30 3,752 {49 7, 882)
Expenses:
Water Utili ty
Water Plant
Water Distribution
Administ ra t ive I Non Div.
Total
Sewer Utility
Sewer Collection
Sewer Treatment
Administrative I Non Div .
Tot al
Total Ex p e nses
681 ,392
814 ,892
1,295,988
2, 792,272
1 ,282,174
7 ,034,167
1,992,175
10,308 ,516
13,100,788
746,853
851 ,067
1,273,642
2,871 ,562
927 ,158
1,724 ,301
2 ,674 ,308
5 ,3 25 ,767
8,197,329
1,103,287
917,741
1,270,213
3, 291,241
1,260,998
3 ,003,844
2 ,529,945
6,794 ,787
10,086,028
Resource Allocation :
Personnel Services 1,810,046 1,788,598 1 ,848 ,278
Operating Expenses 3,197 ,134 2 ,679,126 3 ,117.460
Capital Outlay 6 ,013 ,337 932,440 2 ,463 ,352
Debt Service 1,588 ,318 2 ,167,305 2 ,027 ,078
T ransfers 491,953 629,860 629,860
Total Resource Allocation: 13,100 ,788 8 ,197,329 10,086,028
Summary of Authorized Positions
Adminis traio n
Public Works Director
Public Utilities Director -(112 year funded)
Deputy P ublic Works Dir ect or
Special Project s Man ag er
Cross Connection Adm inistrator I GIS Technician
Water Utility
Ut ility Plant Division Director
Water Plant Superintendent
Conveyance Division Director
Ut ilities Collection I D istribu tion Operators
Met er Readers
Sewer Utility
Ut ility Plant Division Director
Wastewater Plant Superintendent
Conveya nce Div ision Director
W astewate r I Water Opera tors
Li ft Statio n Technician
Uti lities Collection I Distribution Operators
Heavy Equipment Operator
Heavy Equipment Operator (Part Time)
Wast ewater I Water Operator-(Part Time)
745,907 (357 ,380)
1,551,090 633,349
1,277,589 7 ,376
3 ,574,586 283,345
1,119,768 (141 ,230)
1,638,322 (1,365,522)
2 .539.721 9 ,776
5,297,811 (1,496,976)
8,872!397 {1 ,213,631)
1,947,401 99,123
2 ,914 ,120 (203,340)
1,459.000 (1 ,004,352)
1,936 ,709 (90,369)
615 ,167 {14 .693)
8 ,872,397 {1 ,213 !631}
201 3-2014 2014-2015
0 .00
1.00
0 .00
1.00
1.00
0 .50
0 .50
1.00
0 .00
1.00
0 .50
1.00
0.50
2.00
0 .00
0 50
1 00
0 .50
2.00
2 .00
0. 50
1.00
0 .50
6 .00
1.00
2.00
0 .70
0 .00
4 .00
0 .50
1 .00
0 .50
6 .00
1.00
2 .00
0 .70
0 .00
4 .00
22.70 24.70
11 I
Publ ic Utiliti es Fund
Co m bine d S ummary of Reve nues a nd Exp end itures
A ctual Actual Estimate Budget Increase
2011 -2012 2012 -2 01 3 201 3-2014 2014-201 5 (Decrease)
Reslncted 3,420,246 3,363,139 3,614,742 3,647,915 33,173
Operahng Cash 2,176,994 3,047,225 2.024.203 706,636 (1.317,567)
Cas h Forwar d 5,597 ,240 6,410,364 5,638,94 5 4 ,354,551 (1 ,264,394)
Revenue s
G r ants 0 0 558,250 0 (558,250)
I nside Ci ty Cha r ges 4,814,847 4,713,088 4,620,000 4,610,500 (9,500}
O utside Ci t y Ch arges 3,056,971 2,985,283 3,014,860 3,015,000 340
Cut-In -Fee s 7,064 8,530 7,600 8,000 400
Serv ice Charges 95,715 92,885 80.000 85,300 5,300
Deli nq uent Charges 110,758 160,620 170,000 159,300 (10,700}
W at er I Sew er Connection Charges 0 15,0t1 3,000 12,000 9,000
W ater Cr oss Connection 1,050 800 1,500 1,000 (500)
W ater Impact Fee s 0 0 0 0 0
I nter est Ea r nings 173,135 (94,603) 137.000 70,000 (67,000)
Mis cellaneous 51,032 196,715 54,206 51,000 (3.206}
Asses sments 3,163 0 8,901 87,520 78,619
System Development Charges 128,955 221,744 114,850 183.000 68,150
Fi na nced Charges 28.527 47,788 31.667 21 .132 (10,535)
loan Proceed s 5,258,757 0 0 0 0
Total Revenues 13,729,974 8,347,861 8!801 ,634 8,303 ,752 (497,882 )
Other Financ ing Sources 2 15,990 0 0 0 0
Total Resourc es 19,543 ,204 14,758, 225 14,440,579 12,658,303 p ,782,276)
Expe nditures
W ater Prod uction 681 ,392 746,853 1,103,287 745 ,907 (357,380)
Sewer Treatment 7,034 ,167 1,724 ,301 3,003,844 1,638,322 (1,365,522)
Distrib ut ion and Collection 2,097 ,066 1,778,225 7, 178,739 2,670,858 492,119
Non-Divlslor1al 3,288,163 3,947,950 3,800,158 3,8 17,310 17,152
DIVISI ON TOTALS 13 ,100,788 8,197,329 10,086,028 8,872,397 (1 ,213,631)
Other Fi nanc ing Uses 32 ,05 2 921,951 0 0 0
Restricted 3,363,139 3,614,742 3,647,915 3.238.170 (409,745}
Operating Cash 3,047,225 2,024.203 706.636 547,735 (158,900)
Endi ng Cas h 6,410,364 5,638,94 5 4,354,551 3,785,906 (568 ,645)
Tota l Expe nses and Cash 19,543 , 204 14,758,225 14,440,579 12,658,303 (1,782,2I§l
Resour ce Allocation
Pe r s on nel Services 1,810,046 1,788.598 1,848.278 1,947.401 99,123
Oper at i ng E xpen ses 3,197,134 2,679,126 3,117,460 2.914,120 (203,340}
Capital O utl ay 6,013,337 932 ,440 2,463,352 1.459,000 ( 1,004,352}
Debt Service 1,588,318 2,167,305 2.027,078 1,936.709 (90,369)
Tran sfers 491 ,953 629,860 629,860 615,167 (14,693)
Tot als 13,100 ,788 8,197 ,329 10,086,028 8,872,397 (1 ,213 ,631)
11 2
Water Utility Fund
Purpose:
The Water Production and Water Distribution Divisions operate and maintain four water treatment
plants, nine potable water wells, and the distribution system to s upply potable water and fire protection.
Key Objectives:
• To protect the publ ic health through compliance with local, state and federal regulatory
requirements for drinking water s tandard s
• To maintain water supply and faci liti es to provide fire protection
• To insure adequate quantity and qual ity of future water supp lies throughout the service area
through proper maintenance and p larming
• To protect existing water facilities through accurate system mapping and data entry into the GIS
system
• To operate and maintain the system as efficiently as possible to ensure the rates paid by our
customers remain some of the lowest in the region.
Issues , Trends and Highlights:
• Over the last several years, water consumption dropped off fairly dramatically. A combination of
factors, including conservation, the economic downturn, vacant apartments and mobile home
parks , installation of private wells and retrofitting homes with water conserving pl umbing
fixtures may have accounted for the decreased water use. With the new planned subdivisions,
consumption shou ld begin to increase.
• The St. J ohns River Water Management District (SJRWMD) continues to work on the Water
Supply Pl an and Minimum Flows and Levels (MFLs). T h e plan may s how Northeast Florida
area as a potential Priority Water Caution Area with possible limits on withdrawals from the
Floridan Aquifer. In addition, the SJRWMD may require cost participation from all utilities to
pay for regional projects that will meet the MFL requirements. The City will continue working
with other utilities and the District to dctennine potential effects on water supply allocations and
costs and protect the City's interests.
Workload Data
Activity FY-12 FY-13 FY -14 (est.) FY-I 5 (est.)
Million Ga llons Treated 830 726 750 800
Miles of distribution system
maintained -
102 102 102 104
Number of Active Accounts 8050 8050 8150 8330
113
Sewer Utili ty F u n d
Pu rpose:
The Sewer Collection and Sewer Treatment Divi sion s operate and maintain wastewater collection,
transmi ss ion and treatment facilities . These facilitie s include the treatment plant , reclaimed water
facilities, lift stations, force mains, gravity main s, serv ices, and the effluent pumping system and outfall
force mains which discharge to the St. Johns River. Biosolids, the treated product ofwastewater
treatment, are disposed of at Trail Ridge Land till.
Key O bj ec tives:
• To protect the environment and the public health by mai ntain ing compliance with local, state and
federal regulatory requirements
• To maintain and improve facilities and equi pment to extend the life of the system
• To rehabilitate the sewer collection system a s recommended in the Capital Improvement
Program outlined in the Sewer Master Plan Update
• To protect the system by continual ly updating sewer maps and data using the GIS system
• To operate and maintain the system as efficiently as possible to ensure the rates paid by our
customers remain some of the lowest in the region.
• To beneficially reuse treated effiuent by providing reclaimed water tor irrigation.
Is s u es, T r ends and Highligh ts:
• Reclaimed water facilitie s are under cons truction. The City will be providing reclaimed water for
golf course and residential itTigation
• New DEP Permit conditions include a pho s phorus limit which may require so me plant
modifications
Workload Data
Ac tivity -
FYI2 FYI3 FY14 (est.) FY15 (est.)
Mill ions of Gallons Treated 750 660 700 770
Mil es of Sewer Li nes Ma intained 88 89 93
1--
95
Miles of Reclaimed Water Main 0 0 0 3
*Number of Lift Stations
Ma intained
31* 31* 31* 32*
Sewer Services Maintained 7463 7545 7568 7748
*Includes stormwater pum p station.
114
Public Utilities Fund
Administrative and Non-Divisional
Ac tual
2011 -2012
Actual
201 2-201 3
Estimat e
201 3-2014
B udget
2014-201 5
Inc rease
(Decrease)
OPERATING EXPENSE S
ProfessiOnal Servtces
Contract Servtces
Insurance
Other Current Charges
Internal Servtce Charges
0
771
159,212
0
1,047,909
0
817
167 676
0
982,292
0
400
156.273
0
986,547
0
500
151,157
0
1,113,777
0
100
(5,116)
0
127,230
Total Operating Expenses 1,207,892 1 ,150,785 1 ,143 ,220 1,265,434 122,214
DEBT SERVICE
Utility Rev enue Bo nds ·1996120 10
Principal
Interest
Other
29,607
20,752
30,174
19,642
34.166
19,042
33,769
17,764
{397)
{1 ,278)
Utility Revenue Bonds · 2004
Principal
Interest
Other
705,364
542 591
344
726,870
519,312
344
752.676
494,148
344
778,482
466,867
126
25,806
(27,281)
{218)
State Revolving Fund Loan
Principal
Interest
Utility Revenue 2010 new Issues
Principal
Interest 30.712
456,224
247,598
75
28,979
168.369
242,587
149,56 1
49,815
28,085
326,698
235,136
0
51,603
26.264
156,329
{7,451)
(149,561)
1,788
{1.821)
Suntru st · 1999 Revenue Refunding
Pnnclpal
Interest
79,587
8,874
84,607
5,392
86,464
1,821
0
0
{86.464)
(1,821)
Total Debt Servi ce 1,4 17,831 2,119,217 2,027 ,078 1 ,936,709 (90,3 69)
TRANSFE RS
To General Fund 491.953 629,860 629,860 615.167 (14,693)
Total Tran sfers 491,953 629,860 629,860 615,167 {14,693)
DIVISION TOTALS 3,117,676 3,899,862 3 ,800,158 3,817 ,310 17,152
ll 5
PERSONNEL SERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Tota l
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Conlract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books. Training, Memberships
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipmen t
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Tota l Tr ansfers
DIVISION TOTALS
Water Utility Fund
Water Production Division
Actual Actual Estimate
2011-2012 2012-2013 2013-2014
212,190 215,081 219,758
2,081 1,070 1,000
12,638 8 ,462 9 ,125
226,909 224 ,613 229,883
16,626 16,462 17,589
52,691 58,144 66,044
28,244 25,871 25,775
5,163 6,057 6,619
102,724 106,534 116,027
4 ,210 91,795 280,885
0 0 0
0 0 0
681,392 746,853 1,103!287
Budget
2014-2015
212,154
1,000
9 ,125
222,279
17,008
62.226
29,054
7 ,308
115,596
337,875
16,500
145.000
700
3,720
200
106,000
400
14.662
550
4,900
1,300
38,600
5,500
338,032
60,000
10,000
329,633
9 ,730
154,985
629
2,612
235
119,526
579
18,057
541
4,600
1,742
31,016
3.297
347,549
4,210
331,147
10,644
150,324
509
3,549
35
106,398
340
10.174
177
5,405
1,482
29,675
5,1 99
323,911
89,1 80
2.615
345,910
86,852
193,403
700
3,700
200
106,000
400
21.719
550
4,900
1,300
51,285
5,483
476,492
244,068
20,559
16,258
70,000
0
0
745,907
Increase
!Decrease)
(7.604)
0
0
(7 ,604)
{581)
(3,818)
3,279
689
!431)
(8,035)
(70,352)
(48.403)
0
20
0
0
0
(7,057)
0
0
0
(12,685)
17
{138,460)
(184,068)
(20.559)
(6.258)
(210,885)
0
0
!357,380)
116
Water Utility Fund
Wat e r Di stributio n Division
Actual Actual Es ti mate Budget I ncrease
2011-2012 2012-2013
PE RSONNELSERVCES
2013-2014 2014-2015 !Decreas e)
Wages
Salanes and Wages 171 ,090 158,272 161 ,959 222 .887 60,928
Overt1me 11663 9 ,992 14.000 14.000 0
Spec1al Pay 10,761 6,960 10,875 10,875 0
Sub-Total 193,514 175,224 186,834 247,762 60 ,928
Benefits
FICA 14 ,499 12.784 14,296 18,959 4,663
P en sion 4 3,05 1 48,650 35,522 52,013 16 ,491
Health and Life Insurance 22 ,635 22,641 26,41 0 41 ,147 14,737
Worker and Unemploy Comp 6,565 5,4 11 5,857 9,194 3,337
Sub-Total 861750 89,486 82 ,085 121 ,313 39,228
Total Wages a nd Benefits 280,264 264,710 268,919 369,075 100,156
OPERATING EXPEN SES
P rofessional Services 452 1,71 6 1 1,716 1,500 (10,218)
Contract Serv1ces 126 ,428 122,1 10 135,188 119,800 ( 15,388)
Local Travel 766 392 500 500 0
Commumcatlons 6 ,4 10 5.418 5,538 5,538 0
Postage 7 20 20 0
Utilities 2 .037 1 ,945 2,000 2, 100 100
Rentals and Leases 1,572 1,091 900 900 0
Insurance
Repairs a nd Maintenance 30,790 30,307 30,100 35,357 5.257
Printing and Publishing 2,83 1 337 567 600 33
Advertising and Promotions
O ther Current Charges
Office Supplies 120 381 600 800 0
Operating Supphes 173,648 163.802 173,000 173.000 0
Books. Tra1nmg, Memberships 1,761 2,452 2,100 2,100 0
Total O perating Expenses 346,822 329,951 362,229 34 2,015 (20,214)
CAPITAL O UTLAY
Land
Bu11d1ngs
Infras tructure Improvements 183,816 249 ,211 198,635 820.000 621 ,365
Veh1ctes 82.225 20,000 (62,225)
Equ1prnent 3.990 7 ,195 5,733 !5.733)
Total Cap ital Outlay 187,806 256,406 286,593 840,000 553,407
DEBT S ERVICE
Pl1nc1pal
Interest
Other
Tota l Debt Servi ce 0 0 0 0 0
TRANSFE RS
To
To
To
To
Total Tra ns fers 0 0 0 0 0
DIVISION TOTALS 814,892 851,067 917,741 1 ,551 ,090 633,349
117
Sewe r Utility F u nd
Sewer Coll ection Divis ion
Actual Actual Estimate Budget Increase
2011·2012 2012·2013 2013·2014 2014-2015 (Decrease)
PERSONNELSERVCES
Wages
Salaries and Wages 210,934 213,127 223,585 216 ,556 (7 ,029)
Overt1me 7 .300 4,288 6,000 6 ,000 0
Special Pay 19,059 30,722 6 ,125 6,125 0
Sub-Total 237 ,293 248,137 235,710 228,681 (7 ,029)
Benefits
FICA 17,823 18 ,469 18,035 17,499 (536)
Pension 52,548 58,829 67,194 63,518 (3,676)
Health and Life Insurance 20,978 27,950 32,360 34,141 1,781
Worker and Unemploy Comp 7 ,544 7,876 8 ,210 9,213 1,003
Sub· Total 98,893 113 ,124 125,799 124,371 (1,428)
Total Wages and Benefits 336,186 361 ,261 361 ,509 353,052 (8,457)
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
UUhties
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training , Memberships
358,411
1,481
2,746
60,439
531
28,170
27,837
1,014
0
210,431
2,125
3 ,303
71 ,246
170
20,694
74
30,879
1 ,346
400
262,644
1,499
5 ,000
71 ,100
300
30,956
200
0
37 ,200
1,350
400
212,000
1,500
4,480
71 ,500
300
25,786
200
39,200
1 ,350
0
(50,644)
1
{520)
400
0
{5 ,170)
0
0
2,000
0
Total Operating Expenses 480,629 340,268 410 ,649 356,716 (53,933)
CAPITAL OUTLAY
Land
Buildings
Infras tru cture Improvements
Vehicles
Equipment
465,359 203,199
22 ,430
457 ,215
22 ,210
9,415
365,000
45,000
(92,215)
22,790
(9,415)
Total Capital Outlay 465,359 225,629 488,840 410,000 (78,840)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Tra nsfers 0 0 0 0 0
DIVISI ON TOT ALS 1,282,174 927 ,158 1,260,998 1,119,768 (141,230)
118
Sewer Utility Fund
Sewer Treatment Division
PERSONNELSERVCES
Actual
2011-2012
Actual
2012-2013
Estimate
2013-2014
Budget
2014-2015
Increase
{Decrease!
Wages
Salaries and Wages
Overt1me
Spec1al Pay
Sub-Total
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total
545,696
5,544
51,364
602,604
44,386
137 ,730
65,653
13,590
261,359
530,990
4 .290
30,085
565,365
41,822
145,994
63,965
14,334
266,115
564,398
4,000
12,944
581,342
44.482
165,189
65,178
15,749
290,598
563,093
4.000
12,944
580,037
44,382
160,936
83,999
18.045
307,362
(1.305)
0
0
(1,305)
(100)
(4,253)
18,821
2.296
16,764
Total Wagos and Benefits 863,963 831,480 871,9<ro 887,399 15,459
OPERATING EXPENSES
Profess1onal Services
Contract Services
Local Travel
Communications
Postage
UtilitieS
Rentals and Leases
Insurance
Repa1rs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating SupplieS
Books, Traimng, MembershiPS
3,986
186.946
345
6 272
3,518
447 ,182
2,057
46 .293
694
19,350
1,228
92,012
4,359
42,480
116 ,078
379
5,133
1,064
203, 105
1,579
40,753
295
13,513
904
102,890
6.038
50.666
238,797
300
6,490
2,000
228,000
1,500
53,822
1,450
11 ,478
1,200
123,067
6.100
20,000
180,000
300
6,490
2,000
225,000
1,500
50,493
1 ,450
7,150
1,300
109,500
6.740
(30,666)
(58,797)
0
0
0
(3,000)
0
(3,329)
0
(4,328)
100
(13,567)
640
Total Operating Expenses 814,242 534,211 724,870 611,923 (112,947)
CAPITAL OUTLAY
Land
Bu11d1ngs
Infrastructure Improvements
VehiCles
Equipment
5,355,962 213,452
136,158
9,000
1,402,856
4,178
100,000
25,000
14,000
(1,302,856)
25,000
9,822
Total Capital Outlay 5,355,962 358,610 1,407,034 139,000 (1,268,034)
DEBT SERVICE
Principal
Interest
Other
Total Oebt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 7,034,167 1,724,301 3,003,844 1,638,322 {1,365,522!
119
Pension Funds
Combined Summary of Revenues and Expenses
Revenues:
Actual
2011-2012
Actual
2012-2013
Estimate
2013-2014
Budget
2014-2015
Increase
(Decrease}
General Pension
Police Pension
3,004,666
1,547,36 1
2,046,752
1,130,248
2,146,476
1,398,547
2,127,619
1,440,505
(18,857)
41,956
Total Revenues 4,552,027 3,177.000 3,545,023 31568.124 23,101
Expenses:
General Pension 759,309 932,396 1,181,530 957,880 (223.650)
Police Pension 669,072 705,610 762,628 753,118 (9,510)
Total Expenses 1,428,381 1,638,006 1,944,158 1 ,710,998 (233,160}
Resource Allocation:
Personnel Services 0 0 0 0 0
Operating Expenses 1,428,381 1,638,006 1 ,9 44,158 1,7 10,998 (233,160)
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resource Allocation: 1,428,381 1,638,006 1,944,158 1,710,998 (233,160}
Summary of Authorized Positions
2013-2014 2014-2015
Pension
• Plan Administrator -Duties currently under Finance Department
120
Pension Funds
Purpose:
The General Employee and Police Employee Pens ion Funds are funded by
contributions from both the City and th e employees. Some funding is also
provided from Police supplemental benefits. These benefits are a result of
casualty insurance premium tax monies collected by and received from the sate of
Florida, in accordance with Florida State Statute, Chapter 185. Interest from
investment earnings on Plan assets also assists in funding the Plan. The assets
within these funds are held in trust for the future benefits of the employees and
are directed by two separate pension board s.
Key Objectives:
• The funding objective for both plans is to establish and receive contributions,
expressed as a percent of active member payroll, which will remain
approximately level from year to year and will not have to be increased for future
generations of citizens in the absence of benefit improvements.
• To monitor the Plan's fund manager for compliance with the Plan's inveshnent
policy and recommend changes to the policy, if necessary, to assure the plan's
participants and recip ients that the benefits specified in the Plan will be available.
• To keep the plan current as to compliance with IRS code requirements and any
State or Federal changes.
• To provide employees with an annual individual retirement benefit statement.
Issues, Trends and Highlights:
• Total Net Assets as of September 30, 20 l3 for the General Pension fund were
$13,770,711. This represents an increase of $1,076,884 over 2012.
• Total Net Assets as of September 30, 20 13 for the Police Pension fund were
$7,331,629. This represents an increase of$396,936 over 2012.
• The City contributions to the General Pension Fund are projected to decrease
$87,367 in FY 2015 to $863,6 13.
• The City contributions to the Police Pensio n Fund arc projected to mcreasc
$10,811 in FY 2015 to $574,014.
• The City closed the General Pension Plan as of September 2008 and established a
defined contlibution plan for new employees with a match ofup to 6% of pay.
12 1
General Employee Pens ion Fund
Combined Summary of Revenues and Expenditures
Actual A ctual Es timate Budget Increase
2011 -2012 2012-2013 2013-2014 2014-2015 (Decrease)
Cash Fo rward 10,652 ,01 5 12 ,813 ,704 1 3,830,113 14,795,059 964,946
Revenues
Earmngs on Investments 1,819.825 789,991 1 ,000,000 1,100,000 100,000
Employer Contnbutions 998,516 1,044,392 950,980 863,613 (87,367)
Employee Cont ri butions 186,325 180 .750 195,496 164 ,006 (31 ,490)
Other 3 1,61 9 0
Total Revenues 3,004,666 2,046,752 2,146,476 2,127,619 (18,857)
Other Fi nancing Sources
Total Re s ources 13,656,681 14,860,456 15,976,589 16,922,678 946,089
Expenditures
Benefits Paid
Retirement Benefrts
Contnbubon Refunds
655,424
7,273
729,446
118,126
1 ,061 ,530
12 ,000
844,400
12,000
(217,130)
0
Subtotal 662,697 847 ,572 1,073,530 856,400 (217,130)
Operatin g Expen ses
Professional Serv ices
Contract Services
Insurance
Print1ng
Office Supplies
Books, Tra1n 1n9
Internal Serv1ce Charges
8 1,860
3,254
46
1,467
9,985
7 1,877
2 ,782
0
1,080
9,085
91 ,000
3.376
83
5,000
8,54 1
85,000
3,529
50
5.000
7 ,901
(6 ,000)
0
153
(33)
0
0
(640!
Subtotal 96,612 84,824 108,000 101 ,480 (6,520)
D IVISION TOTALS 759,309 932,396 1 ,181,530 957 ,880 (223 ,650!
Ot her Financing Uses 83 ,668 97,947
Ending Cash 12,813 ,704 13,830,113 14,795,059 15,964,798 1,169,739
Total Expenses and Cash 13,656,681 14!860,456 15,976,589 16,922,678 946,089
Resource Allocation
Personnel Services
Operati ng Expenses
Cap1 tal Outlay
Debt Se rv1ce
Transfers
759,309 932,396 1 181 .530 957 ,880 (223,650)
Total Resources 759,309 932,396 1,181 ,530 957,880 (223,650)
122
Pol ice Employee Pens i on Fu nd
Combined Summary of Revenues and Expenditures
Actual
2011-2012
Actual
2012-201 3
Es timate
2013-2014
Budget
2014-2015
Increase
(Decrease)
Cash Forward 6,163,596 7,106,051 7,641,934 8,277 ,853 635,919
Revenues
Insurance Prem1um Tax Sec 185
Earnings on Investments
Employer Contnbul1ons
Employee Conlnbulions
Other
88,795
842 ,796
540, 103
75,667
91 ,077
417,243
517,935
77,406
26,587
88,806
632,000
563 ,203
114 ,538
0
9 1,077
660,000
574,0 14
115 ,41 4
0
2,271
28 ,000
10,811
876
0
Total Revenues 1,547,361 1,130,248 1,398,547 1,440,505 41 ,958
Other Financing Sources 64,166 111 ,245
Total Resources 7,775,123 8,347,544 9,040,481 9,718,358 677,877
Expenditures
Benefits Paid
Rellrement Benefits
Contnbulion Refunds
Subtotal
599,4 59
5,478
604,937
651 ,941
0
651 ,941
672.000
17,000
689,000
666,501
15,000
681 ,501
(5.499)
!2 .000)
(7,499)
Operating Expenses
Profess1on al Services
Contractual Services
Insurance
Printing
O rtice Su pphes
Books , Tra1ning
Intern al Service Charges
Subtota l
54,877
3,254
15
857
5, 132
64,135
45,361
2,782
1 ,080
4 ,44 6
53 ,669
61 .000
3,376
31
5,000
4 ,22 1
73 ,628
60,000
3 ,529
20
4 ,200
3, 868
71 ,617
(1,000)
0
153
(11)
0
(800)
(353)
(2,011)
Transfers
DIVISION TOTALS 669,072 705,610 762,628 753 ,118 (9,510)
Other Financing Uses
Ending Ca s h 7,106,051 7,641 ,934 8,277,853 8,965,240 687,387
Total Expenses and Cash 7 ,775,123 81347 ,544 9,040,481 9,718,358 677,877
Resource Allocation
Personnel Services
Operating Expenses
Capttal O utlay
De bt Serv1ce
Transfer s
669,072 705,610 762,628 753.118 (9.510)
Total Resources 669,072 705,610 762,628 753,118 !9,510)
123
Budget Policy Highlights
The City Manager will propose to the City Commission a budget that is in accordance with the
following guidelines.
• The City Manager will hold strategic planning sessions at the beginning of each budget
preparation cycle.
• The proposed budget will include appropriations sufficient to deliver at least the current
level of service for all programs.
• Proposed changes to levels of service will be addressed as separate issues in the budget
workshops for consideration.
• The proposed budget will be presented using the current ad valorem tax rate.
• The proposed budget will be balanced, meaning that avai labl e resources plus projected
revenues will equal the budgeted expenses plus projected ending cash.
• The projected ending cash balance will exceed all legal required restrictions plus meet or
exceed the City Commission designated 25% operating reserve for all major funds.
• The reserve balance is calcu lated as 25% of the sum of payroll expenses and operating
expenses of the budget being proposed. Debt service has its own reserve requirement.
• The proposed budget will include fund ing for all authorized positions.
• The proposed budget will include the 3% across the board merit increase per City
Commission adopted resolution.
• The proposed budget document will include a ten-year financial projection of the major
operating funds.
• The proposed budget will fully fund the pension benefit using th e dollar am ount
designated by the respective pension plan's actuaries for both police and general
employees.
• All future chan ges to the pension plan benefits wlll be evaluated for the lo n g-term impact
on the City before that change is implemented.
• Cap ital items will be included in the proposed budget if either previously designated by
the City Commission or if identified in an adopted plan. Basic items necessary to deliver
the service level proposed will also be included. Discretionary capital items will be
included in workshop discussions for prioritization and funding.
124
City of Atlantic Beach
Schedul e of lnterfund Transfers
Operati ng Budget Fiscal Year 2015
Gene ral Fund
From Water Uti lity
From Sewer Utility
From Sanitation Fund
From Gas Tax Fund
From Police Forfeiture Fund
Transfer
In
196,230
418 ,937
223 ,043
160,000
5,000
Transfe r
Out
Police Forfeiture Fund
To General Fund 5,000
Local Option Gas Tax Fund
To General Fund 160,000
Convention Development Tax F und
To Capital Project Fund 85,000
Half Cent Sales T ax Fund
To Storm Water Utility Fund 260 ,000
Capital Project Fund
Convention Development Tax Fund 85 ,000
Water Utility Fund
To General Fund 196,230
Sewer Utility Fund
To General Fund 418 ,937
Sanitation Fund
To General Fund 223,043
Storm Water Utility
From Half Cent Sales Tax Fund 260,000
Tota l T r ansfers 1,348,210 1,348,210
12 5
City of Atlantic Beach
Schedule of Available Cash Balances
Maj or Funds
FY-2015
FY-2015 Utility Rate Reserve for Utility Total Remaining
Projected 25% Operating Stabilization Customer In Trust or Renewal and Debt Service Restricted Available
Ending Balance Reserve Fund Deposits Designated Replacement Reserve Cash Cash
General Fund 5,851,726 2.734.247 2,734,247 3,117.479
Convention Development Tax 49,748 0 49,748
Gas Tax 65,738 0 65,738
112 Cent Sales Tax 77,851 0 77,851
Building Department 352,031 84,588 84,588 267,443
Public Utilrties 3.785.906 969.172 400,000 531,973 250,000 1.087,025 3.238,170 547,735
Storm Waler Utility 749,926 168,029 210,826 378,855 371,072
Sanrtation 656,941 449,714 449,714 207,227
Debt Service 0 0 0 0
Miscellaneous funds 341.746 100,395 100,395 241,351
Pension Trust Funds 24,930,038 24,930,038 24,930,038 0
Totals 36,861 651 4,405,749 400,000 531,973 25,030,433 250,000 1,297,851 31 ,916,007 4,945,644
City of Atlantic Beach, Florida
Schedule of Cap1ta l Outlay
F1scal Year 2014/2015
Land, Equipment,
Buildings & Computers &
Infrastructure Software Vehicles Total
City Administration
City Clerk
Laptops and Agenda Software $ 5,950 $5,950
Information Technology
Phone System 102,500 102,500
PD Laptop Replacement (13) 32,500 32,500
Mail Server and Upgraded Microsoft Exchange Software 25,000 25,000
Redline Rad1os to WP3, WP4, Adele Grage 25,000 25 ,000
PD Video Server Network 12,500 12,500
Email Archive Server 10,000 10,000
N etwork Upgrades 8,000 8,000
Replace N etwork Monitoring Server 8.000 8,000
Total Cit~ Administration 0 229,450 20,000 229 ,450
Public Safety
Administration
Software for Wireless Downloads from In-Car Cameras 20 .000 20,000
Vid eo System for Sallyport, Hold ing Cell s, & lnterv1ew Room 13 ,000 13,000
Police Patrol
Po rtable Radios {3) 12,000 12,000
Re mote Camera System 7 ,000 7,000
Body Wom Cameras (5) 5,000 5.000
Interceptor Sedans & Mob1le Radios (3) 120,000 120,000
Capital Projects Fund
Design & Construction of New Pollee B U1Id1ng 2,600,000 2.600.000
Total Public Safet~ 2,600,000 57,000 120,000 2,777,000
Public Works
Streets Division
Bike Racks & Street Li ghts 20,000 20,000
Mower Replacements-Backhoes (2} 25 ,000 25,000
F l eet Maintenance
Wheel Balancer 5,000 5,000
Battery Tester 3,000 3.000
Half Cent Sales Tax Capital Improvements
Seminole Slreetscape Project 250,000 250,000
S1dewalk on Sturd1vant -Design & Construction 130,000 130,000
C1ty H all Pa rk ing Lot Ught1ng -Last Section 10,000 10,000
Community Development Block Grant
F rancis Ave Drainage Improvements 91,386 91,386
Sanitation
30 Yard Roll-off Container 4,900 4.900
Stormwater
Com pact Excavator 60,000 60,000
South End of Semmole Road Drainage CIP 650 ,000 650,000
Saltair D rainage Improvements 250,000 250 ,000
Begonia Street W . 6th toW 9th-D esign Only 30,000 30,000
Total Public Works 1,421 ,386 97 ,900 0 1,529 ,286
Parks and Recreation
Park Maintenance and Improvements
20' Flatbed E quip ment Trailer 4,250 4,250
127
City of Atlantic Beach, Florida
Schedule of Cap1tal Outlay
Fiscal Year 2014/2015
New Gas Powered Utility Veh1cle
Half Ce nt Sales Tax C apital improvements
Russell Park Renovat1on
Bull Park Playground Equ1pment & Swing
Howell Park Parkmg Lot Improvements
Donner Park Playground Lights
C apital Improvement Fund
Marsh Overlook & Kayak Launch es
Dutton Island Road Improvements
Land,
Buildings &
Infrastructure
Equipment,
Compute rs &
Software Vehic les
19,000
Total
19,000
250,000
75,000
25,000
10,000
250,000
75,000
25,000
10,000
300,000
25,000
300,000
25.000
To tal Parks and Recreation 685,000 4,250 19,000 708,250
Public Utility Fund
Water System
Vanable Frequency Dnve for Pump@ WP # 1
Truck for Meter Reader
Replace WM on Seminole Rd. 5-Way to Atlantic Blvd.
Connect WM at A1A@ Mallard Cove-Construction
Well Logg1ng-6 Wells
Update Models
Sewe r Utility
Lift Station Veh1cle & Autocrane
P1ckup Truck
Spare Recirculation Pump
Replace Effluent Outfall Line -Sherman Point (Cost Share
Fence/Wall at WWTP
Replace Irrigation System With Reuse System
Lin1ng ofWetwell at Mimosa Cove Lift Station
Lining of Wetw ell at Fairway Villas Lift Station
Clean and Televise Effluent Gravi ty Outfall to ICW
10,000 10,000
20,000 20,000
700,000 700,000
120,000 120,000
30,000 30,000
30,000 30,000
45,000 45,000
25,000 25,000
14,000 14,000
320.000 320,000
80,000 80,000
20,000 20,000
15,000 15,000
15,000 15,000
15,000 15,000
Total Public Utili~ 1 ,345,000 24,000 90,000 1 ,459 ,000
Grand Total $6,051 ,3 86 $412,600 $249,000 $6,702,986
128
City of Atlantic Beach
Element-Object Classifications
12-00 Salaries and Wages
Full-time, pm1-time and elected official's base salary and/or wages.
14-00 Overtime
Payment in addition to regular salaries and wages for services perfonned in excess of the
regular work hour requirement. This c lassification code includes overtime hours paid at
straight-time, as well as time-and-a-half. Camp time payout at fiscal-year-end or upon
service tennination is considered payment of overtime.
15-00 Special Pay
Additional pays, such as longevity pay, car allowance, phone allowance, education
incentive, clothing allowance. out-or-position pay, personal leave cash-ins and payouts,
etc.
21-00 FICA Taxes
Social Security matching I Medicare matching by the City.
22-01 City Contribution to 401
Amounts contributed by City to City Manager's retirement fund in lieu of defined benefit
retirement plan.
22-02 C ity C ontribution to 457
Amounts con tributed by City to employees' 457 plan in lieu of defined benefit retirement
plan, per individual employment contract.
22-03 City Contribution -Bene fit Group-General
Amounts contributed by City to defined benefit retirement plan for general employees.
22-04 City C ontribution -Benefit Group -Police
Amounts contributed by City to defined benefit retirement plan for sworn police officers.
23-01 Health Insurance
Health insurance premiums and benefits paid for employees and others by contract.
12S'
City of A tlanti c Beach
Element-Object C lassifications
23-02 Life Insurance
Life insurance premiums and benefits paid for employees.
24-00 Workers ' Compensation
Premiums and benefits paid fo r Workers' Compensation insurance.
25-00 Unemployment Compensation
Direct bill, reimbursable amow1ts charged by the State for unemployment compensation.
31-00 Professional Services
Legal, medical (including empl oyee physicals, drug screenings, hcpatitis/tlu shots, and
medical laboratory tests), engineering, architectura l, and the City Attorney's litigation
expenses.
31-02 C ity Attorney Retainer
Monthly retainer paid to the City Attorney.
32-00 Accounting and Auditing
Services received from independent certified public accountants.
34-00 Other C ontractual Services
Janitorial and other services procured by contract or agreement with persons, firms,
corpo rations, or other governmental units, for example:
Lawn service
Pest Con tro l
Ditch spraying
Polygraph testing
Uniform c leanin g
Beach cleaning
Security system monitoring
Permits from govern mental
agencies (unless re lated
to a capital project)
Tree remova l
Aspha lt work
Concrete s id ewalk pouri ng
Street sweeping
Water and so il laboratory testing
Sludge hauling
Towing
Employee assistance program fees
Vehicle tags/titles/registration (sec 64-01 )
Custom ized printing (embroidering,
decals, s igns, plaques, etc.)
130
City of Atlantic Beach
Element-Object Classifications
34-00 Other Contractual Services (cont.)
Infrastructure repairs a lso included in this classification are, for example:
Point repajrs to lines Electrical troubleshooting
Pump and motor repairs Tower or lift station repairs
Chlotinator replacement parts Irrigation system repairs
Fence repairs
34-0X Specific Contracts
Contract expenses for fire services provided by the City of Jacksonville, sanitation services
provided by Advanced Disposal Services , fleet and equipment maintenance services
provided by First Vehicle Serv ices , Town Center maintenance, Mayport Flyover
maintenance, etc.
35-00 Investigations
Co nfidential expenditures handled pursuant to criminal investigations.
36-00 Pension Benefits
Benefits paid to participants in the pension plans.
40-00 Travel and Per Diem
Publi c transportation or mileage per diem reimbursement for usc of private vehicles while
conducting City business.
Note: All costs incurred for seminars or conferences. including mileage per diem
reimbursement, will be charged to 55-00 Training.
41-00 Co mmunications
Periodic service charges for land telephone lines, cellular telephones. modem lines, cable
television connections, pagers, Internet user charges, radio airti me, etc.
Note: Purchase of a telephone handset or replacement pager would be charged to 52-00
Operating Supplies. Installation of a new phone line or charges for switching a user on the
existing phone tree would be charged to 46-00 Repair and Maintenance, as it represents a
repair or maintenance to a piece of equipment.
131
City of Atlantic Beach
Element-Object Classifications
42-00 Transportation, Postage, Messenger
Outgoing freight and express mail charges, such as Federal Express, postage, messenger
and courier services.
Note: Freight on items purchased is charged to the same element-object classification as
the items acquired.
43-00 Utilities
Electricity provided by an outside vendor and used for Ci ty operations.
43-01 Utilities-City Provided
Water, sewer, storm water and garbage disposal services provided by the City of Atlantic
Beach for City facilities.
44-00 Rentals and Leases
Amounts paid for the lease or rent of land , buildings, or equipment, in cluding vehicles.
Note: Not to be used for copier maintenance charges use 46-00 Repair and Maintenance.
45-00 Insurance
In surance, other than workers' compensation, carried for the protection of the local
government, such as fire, thcfl., casualty, general and professional liability (including
notary services), auto coverage, surety bonds, etc.
46-00 Repair and Maintenance
Costs incurred for the repair and maintenance of buildings or equipment (other than fleet
vehicles and equipment maintained by First Vehicles Services -see 46-01 below).
Note: Equipment is described as any movable, stand-alone item, versus something that is
permanently affixed to a structure or infrastructure. A submersib le pump repair would be
charged to this classification.
46-01 Fleet and Equipment Maintenance-First Vehicles Services
Contract and non -contract costs incurred through First Vehicles Services for repairs and
maintenance to fleet vehicles and s mall equipment.
Note: Maintenance of fleet vehicles not performed by or through First Vehicles Services,
such as car washes, should be charged to 46-00 Repair and Maintenance.
132
City of Atlanti c B each
Element-Object Classifications
47-00 Printing and Publishing
Cost of printing, including adverti sements in newspapers and periodicals, binding, and
o th er reproduction serv ices which are con tracted for or purchased from outside vendors.
This includes printing of s tationery and envelopes with th e C ity logo, bu siness card s, other
fonns, microfilming and film deve loping.
Note: Help wanted advertisements, bids and request for proposals adverti sements,
ordinance notices and meeting notices placed in new s papers or periodical s will be charged
to the reques ting department and/or project.
48-00 Promotional Activities
Any typ e of promotional advertis ing.
49-00 Other Current Charges
Inc l udes current charges not otherwise classified -could include a contingency amount for
unanti cipated , emergency need s.
51-00 Office Supplies
Material s and supplies, such as preprinted fonns, paper, maps, pens, plain s tationery or
en velopes without the City logo, that are used in an office environment. The g eneral rul e
fo r office s upplies includes tho se items th at are con s umable within a one year operating
cycle and that have to be reordered on a frequent bas is, such as staples, computer paper,
ca lc ulator paper and ribbons, etc.
Note: Office equipment with a longer li fe and a cost of < $1,000, s uch as calculators,
s taplers, hole punches, file cabinets, printe rs, desks, s h elv in g, etc., would be charged to
52-00 Operating S upplies .
52-00 Operating Supplies
S uppli es consumed in the conduct of operations -may include food, coffee, road a nd other
sign s, lubricants, chemicals, laboratory s upplies, raincoats, boots, uniforms (purchased, not
rentals), recording tapes, film , transcript s upplies, to il et paper, pape r towels, soap and other
non-capital office equipment individuall y < $ 1,000, for example: computer printers, fi le
cabinets, desks, weed eaters, etc. (sec c lement-object 64-02 for additional information on
computer equipment).
Note: Computer s oftware < $5,000 would be charged to 52-00 Operating Supplies. If the
so fiwarc cost is > or = $5,000, it would be capitalized in clement-object 64-02.
132
City of Atlanti c Beach
Element-Object Classifications
52-01 Gasoline
Monthly allocat ion based on usage from pump at 1200 Sandpiper Lane.
52-02 Diesel
Monthly allocation based on usage from pump at 1200 Sand piper Lane and charges
incurT ed for direct purchase of diesel for emergency generators.
53-00 Road and Material Supplies
Those materials and s uppli es used exclusively in the repair or reconstruction of roads, such
as lime rock and cold patch.
Note: Road signs should be charged to 52-00 Operating Suppl ies. Asph alt and concrete
repairs should be charged to 34-00 Other Contractual Services.
54-00 Books, Subscriptions, and Memberships
Books, subscriptions, memberships, li censes not related to sp ecific training.
55-00 Training
All costs associated with training, including travel, books, registration, etc.
59-00 Depreciation
Non-cash charge that represents the systematic allocation of the capital asset's historical
cost over it s estimated useful service life.
71-00 Principal
Principal paid related to debt issues.
72-00 Interest
Interest p a id rel ated to debt issues.
73-00 Other Debt Service Costs
Debt service-related expenses, e.g, bond administration costs.
134
City of At lantic Beach
Element-Object Classifications
81-00 Aid to Government Agencies
Assistance in funding for the: J acksonville Beach fireworks, City of Jacksonv ille Sea &
Sky Show, enrichment programs at Atlantic Beach Elementary & Mayport Middle School,
and recreation facility maintenance.
83-00 Grants and Aid to Citizens
All grants, subsidies, and contributions to individuals, such as improvements to privately
owned homes through CDBG grant funding.
91-00 Intet·fund Transfers
Transfer between funds that do not represent operating expenditures.
13:'"
61-00
61-02
62-00
63-XX
64-00
64-01
64-02
City of Atlantic Beach
Element-Object Classifications
Capital Assets
Expenditures charged to element classifications 61, 62, or 63 will be assigned unique
project nwnbers by the Finance Department for cost capitalization tracking purposes.
Project costs to be capitalized will include permits, surveys, appraisals, taxes, design,
architectural, construction and construction engineering, and administration costs.
Land
Land acquisition cost.
Easements
Costs associated with acquiring utility easements/right-of-ways.
Buildings
Office buildings , garages, park and recreational buildings, and building improvements.
Infrastructure
Structures, and facilities other than buildings, such as: roads, curbs, gutters, docks, fences,
landscaping, lighting systems, parking areas, drainage systems, athlet ic fields, land
improvements, pipes, lift stations, etc.
Machinery and Equipment
Equipment purchased that meets the capitalization policy, e.g., individual item > or =
$1,000 with an estimated useful life of greater than one year following the date of
acquisition. These items will be tagged and monitored through the Sunguard Public Sector
fixed asset application.
Motor Vehicles
Vehicles, trailers, boats, etc., that require registration with the Divi s ion of Motor Vehicles
or other state agency. Note: Vehicle registration renewals and replacement titles should
be charged to 34-00 Otht!r Cunlractual Services. If the registration or title charge is for a
new vehicle and the expense is incurred in a fiscal year other than the year of vehicle
acquisition, the charge would be coded to 34-00.
Computer Equipment
Computer equipment purchased that meets the capitali zation policy (see 64-00 above).
Note: If the cost of computer equipment is bundled, e.g., monitor, tower, software, etc., is
quoted as one price, the total cost would be capitalized, if it meets the capitalization policy.
Capitalization policy for computer software is cost must be > or= $5,000.
136
City of Atlantic Beach
Long-Term Financial Plan
Fiscal Year 2014-2015
137
City of Atlantic Beach
Long Term Financial Plan Projection Summary
General Fund
Actual Actual Est.lmat.o Budget Proj. Proj. Proj. Proj. Proj. Proj. Proj . Proj. Proj.
FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 FY-22 FY-23 FY-24
Cash Balance Forward 5. 234.895 5 .999.741 6.178.222 5.944.240 5 ,851,726 4,964,501 4 ,435.179 3.920.416 3 .615,067 3.399.836 3, 270.074 3 .317,220 3.411 ,113
Revenues
Taxes 5.085.545 5.069,752 4.952.246 5.189.041 5.344.633 5.504,890 5.669.952 5.839.965 6.015.075 6.195,436 6.381.206 6.572,546 6,769.624
Licenses and Pennits 658,635 830,708 862.823 857,743 863,375 909,775 936.964 964,967 993.807 1.023.511 1.054.104 1.085,612 1.118.063
lntergovemmental Revenues 1,492.847 1,567.424 1,594.074 1.704.051 1.754,839 1.807.150 1.861.031 1,916.528 1.973,690 2,032,567 2.093,211 2.155.673 2.220.010
Charges for Serv1ces 2,264.601 2.161 .325 2.21 4.609 2.323.795 2,392.428 2.463.110 2.535,903 2,610,870 2.688,076 2.767.588 2.849.476 2,933.810 3.020,664
Fines and Forfeitures 78.843 224,294 203.700 82,700 85.181 87,738 90,369 93,080 95.872 98.748 101,711 104.762 107.905
Miscellaneous Revenues 292,779 280,707 246.035 166.635 138.790 126.911 120,442 114,235 111.214 118.592 120,244 121.944 123.694
lnterfund Transfers 824.048 975,454 1.070.974 1,003,210 1.017.474 1,042.803 8681806 1.089.506 1.116.739 1,144.699 1.173.409 1.202.887 1.233.155
Total Revenues 10,897.298 11 ,109,664 11,144,461 11 ,327,175 11,616,720 11 ,942,375 12, 083.467 12,629,150 12,994.473 13. 381 ,143 13,773,360 14,1 77,234 14.593,115
Other Financing Sources 298,180
Total Resources 16.430,373 17,109,405 17,322,683 17,271 ,415 17.468.445 16,906.875 16,518,646 16,549,566 16,609,541 16 .780,979 17,043,434 17,494,454 18.004,228
Expenditures by Oepartmont
Govemlng Body 41.279 40,225 42,965 41,665 42.204 42.756 43,318 43,889 44,471 45.062 45,684 46,277 46.901
City Administra tion 2,428.057 2.363.786 2,566.090 2.618.835 2.894.889 2.954.273 2.820.670 2.925.649 3,027.427 3.057.156 3.102,205 3.135.564 3.217,248
Plann1ng and Zoning 153.509 151.766 143.085 152.292 168.967 171 .940 177.351 180.155 184.588 186.867 192.687 194,256 200.597
PubHc 5afety 4,809.080 4.9 16.804 5.039.039 5.423.106 5.959.912 5.787.656 5.989.761 6,104.115 6.266.346 6.353.050 6.508.659 6,777,923 6,916.832
Pubfic Worl<s -Streets 1,490.071 1,457.343 1.806,498 1,562.523 1.759.306 1,775,999 1,802.205 1,822.126 1,803,297 1,910,694 1,914,139 1,927,770 1,986,924
Park.s and Reccea110n 1.081.266 1.035.707 1.328.548 1,099.563 1.135.480 1.181.378 1.191.432 1.268.506 1,276.483 1,309.579 1.321.129 1.344.363 1.412.035
General Govemment 427.370 782.697 452.198 521.705 543.187 557.893 573.493 590.057 607.114 846.475 841.730 657.188 677,830
Total Expenditures 10,430,632 10,748.328 11,378,443 11,419,689 12,503,945 12,471 .697 12,598,230 12,934,498 13.209? 05 13,510,905 13,726,214 14,083.341 14,458,368
Revenues l ess Expenditures 466,666 361.336 -233.982 -92.514 -887, 225 -529,322 -514,763 -305,348 -215,232 -129.762 47,146 93,893 134,748
Othor Financing Usos 182,855
Total Cash Reserves 5,999,741 6,178,222 5 944.240 5 851,726 4 ,964.501 4.435.179 3,920.416 3,615.067 3.399.836 3,270,074 3 ,317,220 3,411 .113 3 ,545,861
Restncted Cash 2.650.086 2,842,745 2,634.865 2.734.247 2.873.099 2.937.827 3.008.709 3,094.933 3.164.373 3,247.605 3.316.287 3.398.897 3.500,404
Unnes111Cted Cash 3.149,655 3.335,477 3.309.355 3.117,479 2.091.402 1,497,352 911,707 520,134 235.463 22.469 933 12.216 45.457
Total Exp. & Cash Reserves 16,430,373 17,109,405 17,322,683 17, 271 ,415 17,468.445 16,906.875 16,518.646 16.549.566 16. 609.541 16.760,979 17.G43.434 17,494.454 18,004,228
Resource Al location
Personnel Services 7,043.936 7.002.341 7,005.650 7.255.618 7.694.000 7,833.389 8 .017,511 8 ,229.020 8.399,706 8.593.237 8.753.751 8.951.743 9.229.995
Operating 3.156.407 3 .188.637 3,533.690 3.681,371 3.798.395 3,917.919 4.017,325 4.150.714 4.257.765 4.397.182 4,511 .396 4,643.845 4.771.620
Capital Outlay 220,355 546.350 938,903 482.700 1.011.550 720.369 563.394 554.765 552.214 520.486 461,084 487,753 456.753
Transfers Out 9.934 31,000 0 0 0 0 0 0 0 0 0 0 0
ma1Expenditures 1o.430,632 10,748.328 1 1.378,443 1 1.419.689 12,503.945 12,471 ,697 12. 598,230 12,934.498 13.209,705 13. 510,905 13 ,726.214 14.083.341 14.458,368
00
City of Atlantic Beach
Total Revenues and Expenditures
General Fund
14
12
10
~
.!!! 8
0
0
6
4
2
0
-Personnel Services -operating -capital CJTransfers -+-Revenues
139
C ITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Gas Tax Fund
Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj Proj
FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 FY-22 FY-23 FY-24
Cash Balance Forward 75,012 65,985 22,554 39,829 65,738 91 ,231 116,638 141.887 166,901 191 ,599 215,898 239,696 262,908
Revenues
local OptiOn Gas lues 414.225 423,141 413,000 434,909 443,607 452,479 461 ,529 470,759 480,175 489.ns 499,574 509.565 519,757
Interest Eamongs 5.896 ·5.30& 2.500 1.000 986 1,366 1,750 2.128 2.504 2,874 3,238 3.595 3,944
Other Revenues
Total Reven.,. 420,121 417,835 415,500 435,909 444,593 453,848 463,278 472,888 482,678 492,652 502.,812 513,161 523,700
Expenoes
()penlbng 330,766 305.607 218.000 250.000 257,500 265.225 273,182 281 ,3n 289,819 298,513 307,468 316.693 326,193
Cap1tal 3,555 0 25.000 0 0 0 0 0 0 0 0 0 0
Transfers 104,000 143,500 155,225 160,000 161 ,600 163,216 164,848 166,497 166,162 169,843 171,542 173,257 174,990
Total Expenses 438.321 449,107 398,225 410,000 419,100 428,441 438,030 447,874 457,980 466,356 479,010 4891950 501 ,183
Net Change In Cash Balance ·18,200 ·31,272 17,275 25,909 2M93 25,407 25,249 25,014 24 ,698 24,296 23,802 23,211 22,517
Net Chango In Wor1dng Capital -9,173 12,159
Ending Cash Balance
Restricted
Designated
65,985
65.985
22,554
22,554
39,829
39,829
65,738
65.738
91,231
91,231
116,638
116,638
141,667
141,687
166,901
166,901
191 ,599
191 ,599
215,898
215,898
239,696
239,696
262,908
262,908
285,425
285.425
Unrestricted 0 0 0 0 0 0 0 0 0 0 0 0 0
Detail Restricted
Restncted for Streets 65,985 22,554 39.829 65.738 91.231 116,638 141 ,687 166.901 191.599 215,894 239.696 262,908 285.425
65,985 22,554 39,829 65,738 91,231 116,638 141 ,887 166,901 191 ,599 215,898 239,696 262,908 265,425
City of Atlantic Beach
Total Revenues and Expenditures
Gas Tax Fund
i1 600
c
10 ~
0
(3.
500
400
300
200
100
0
L -operating -capital D Transfers -+-Revenues
14 1
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Sanitation Uti lity
Actual Actual Estimate Budget Proj Proj Pro] Proj Proj Pro] Pro] Proj Proj
FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY -18 FY-19 FY-20 FY-21 FY-22 FY-23 FY-24
Cash 8alanct1 Forward 661 ,643 650,337 679,460 659,695 656,941 655,420 652,922 649,357 650,630 650,943 650,205 648.317 645,180
Revcnuos
Charges For Services 1,732.590 1,746.085 1,741,000 1 .745.000 1,797.350 1,851,271 1,906.609 1,964,013 2,022.933 2.083,621 2.146.130 2,210,514 2,276.829
Commercial Franch ise Fees 33,181 52,427 35,000 35,000 35,000 35,000 35.000 35,000 35.000 35.000 35.000 35.000 35,000
Construction Debris I Mise 0 0 0 0 0 0 0 0 0 0 0 0 0
Recycle Rebate 10,000 11,000 12,000 13,000 14.000 15,000 16,000 17.000 18.000 19,000
Interest Earnings 24,908 -13 ,981 22.000 11,000 13,139 13.108 13,058 12.987 13.013 13,019 13,004 12,966 12,904
Tota l Revenue 1,790,679 1,784,531 1,798,000 1,801,000 1 ,856,469 1.911 ,379 1,967,867 2,026,000 2,085,946 2,147,640 2,211,134 2, 276,460 2,343,733
Expenses
Personnel Services 19,762 18,185 24,157 25,329 26,079 27.145 28.254 29,409 30,611 31,663 33.166 34.522 35,935
Operating 1.512,553 1,474,581 1,513,173 1,550,462 1.596.996 1.644.906 1,694.254 1.745,081 1.797,434 1.851.357 1,906,897 1.964,104 2,023,027
Capital 4,500 4,500 4,500 4,900 5,200 5,200 205.200 5,200 5,200 5,200 5,200 5.200 5.200
Debt 0 0 0 0 0 0 0 0 0 0 0 0 0
Transfers 250.095 267.898 275.935 223.043 229,734 236.626 43.725 245.037 252.388 259.950 267.758 275.791 284,065
Total Expenses 1 ,796,910 1,765,164 1,817,765 1,803,754 1,858,010 1,913,8n 1,971 ,432 2,024,727 2,085,632 2,146,379 2,213,021 2,279,618 2,346.227
Not Chango in Cash Balance -6.231 19,367 -19 ,765 -2,754 -1,521 -2,498 -3.565 1,273 313 -739 -1 ,887 -3,137 -4,494
Not Chango in Working Capital -5,075 9,758
Ending Cash Balance 650,337 679.460 659,695 656,941 655,420 652,922 649,357 650,630 650,943 650,205 646,317 645,180 640.686
Restricted 446,103 440,166 453,316 449,714 463,202 477,169 441,558 504,882 520,108 535,795 551,955 568,504 585,757
Unrestricted 202,235 239, 294 206,379 207,228 192,218 175,753 207,798 145,746 130,835 114,410 96,362 76,576 54,929
City of Atlantic Beach
Total Revenues and Expenses
Sanitation Fund
Ill 3 ,000
"0 c
111
Ill
::l
0
J::
1
2,500 -
2,000
1 ,500
1,000
500
0
-Personnel Services -operating -capital c::J Transfers -+-Revenues
143
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Storm Water Uti lity
Actual Actual Estimated Budget Pro] Pro] Pro] Pro] Pro] Proj Proj Proj Proj
FY-12 FY-13 FY-14 FY-15 FY-16 FY·17 FY-18 FY·19 FY·20 FY·21 FY·22 FY-23 FY-24
Cash Balance Forward 1,193,225 1,376,659 1,616,447 1,467,368 749,926 506,014 577,725 557,114 513,898 552,209 630,941 754,598 574,091
Revenues
Charges for Servioes
Storm Wa ter Fees 663.430 854,612 854,000 853.500 870. 570 887,981 905.741 923.856 942.333 961 ,180 980.403 1,000,011 1,020,012
Total Charges for Services 683,430 854,612 854,000 553,500 870,570 887,981 905.741 923.856 942.333 961 .180 980,403 1.000.011 1,020,012
Grant Proceeds
Interest Earnings 45,047 -32,697 50,000 22,000 14,999 10,120 11,554 11,142 10,278 11,044 12,619 15,092 11,482
Transfer In· Gas Tax 33,000
Transfer In· 112 Cent Tax 230,000 252,000 285,000 280,000 260,000 260,000 285,000 285,000 285,000 285,000 285,000 285.000 285,000
Transfer In -General Fund
Other Revenues 200 23.475
Total Revenue 991,477 1,074,115 1, 212,475 1,135,500 1,145,569 1,158,102 1,202,296 1,219,998 1,237,611 1,257,224 1,278,022 1,300,103 1,316,493
Expenses
Personnel Services 217,769 205,002 206,688 207,331 225,055 232,403 240,002 247,859 255,985 264,390 273,083 282,074 291,376
Operating 378.823 372,706 497,308 464,785 478,729 493,090 507.883 523.120 538,813 554,978 571,627 588,776 606,439
Capital 0 46,854 426,220 990.000 475,000 150.000 265,000 282,000 195,000 150.000 100,000 400.000 25,000
Debt 211 ,059 210.682 211,338 210,826 210,697 210,897 210,022 210,235 209,502 209,1 24 209,656 209,760 209,760
Tra nsfers
Total Expenses 807,651 835,244 1,341 ,554 1,872,942 1,389',461 1,086,391 1,222,907 1,263,214 1,199,300 1,178,491 1.154,365 1.480,610 1,132.575
Net Change In Cash Balance 183,826 238,871 ·129,079 ·737, 442 ·243,912 71,711 ·20,611 -43,216 38,311 78,733 123,657 ·180,507 183,919
Net Change In Working Capita 392 ·917
Ending Cash Balance
Restricted
Designated
1,376,659
360,207
1,616,447
355,109
1,467,368
387,337
749,926
378,855
506,014
386,643
577.725
392,270
557,114
396,993
513,898
402,980
552,209
408,202
630,941
413,966
754,598
420,833
574,091
427.472
758,010
434,214
Unrestricted 1,016,452 1,261 ,338 1,100,031 371,071 119,371 185,454 160,121 110,919 144,007 216,975 333,764 146,619 323,796
City of Atlantic Beach
Total Revenues and Expenditures
Storm Water Uti I ity
3
Ill c:
.2
2
1
0
-Pe rsonnel Services -Oper ating c:::J Oebt -capital c::::nransfer s -+-Revenues
145
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
1/2 Cent Discretionary Sales T ax Fund
Actual Actual Estimate Budget Proj Pro] Pro] Pro] Pro] Pro] Proj Proj Proj
FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 FY-22 FY -23 FY-24
Cash Balance Forward 167,095 83,835 420,413 452,987 77,851 114,562 215,190 545,339 901,444 1,323,930 1,763,429 2,145,332 2,619,664
Revenues
Tax Proceeds 648,258 684,187 690,000 712,884 727,121 741 ,664 756,497 771 ,627 787,059 802,801 818,857 835,234 851,938
Interest 3.258 -7.123 9,500 2,000 389 573 1,076 2 ,727 4,507 6.620 8.817 10,727 13,098
Grant Proceeds I Other Misc . 310
Total Revenue 651,516 677,.374 699,500 71 4 ,864 727,511 742,237 757,573 774,354 791 ,567 809,420 827,674 845,960 865,037
Expenses
Operating Expenses -Paving 82.000 80,000 80.800 81,608 82,424 83,248 84,081 84,922 85,771 86,629 87.495
Captlal -Marsh Master P lan 6,618 626
Capital -Other 55,259 390,000 100,000 150,000
Capital Parks 68,172 149,300 360,000 250.000 t50.000 60.000 50,000 75,000
Transfer lo Capital Projects Fund 500,000 150.000
Transfer to Stormwater Uuhly 230,000 252,000 285,000 260.000 260,000 260.000 285,000 285,000 285.000 285,000 285,000 285.000 285.000
Transfer to Debt Service
Total Expenses 730,000 382,049 666,926 1,090,000 690,800 641,608 427,424 418,248 369,081 369,922 445,771 371,629 372,495
Net Change in Cash Balance -78,484 295,325 32,574 -375,136 36,711 100,629 330,149 356,105 422,486 439,499 381,903 474,332 492,542
Net Change In Working Capital -4,776 41 ,253
Ending Cash Balance 83,835 420,413 452,987 77,851 114,562 215,190 545,339 901 ,444 1,323,930 1,763,429 2,145,332 2,619,664 3,112,206
Restricted 0 0 0 0 0 0 0 0 0 0 0 0 0
Designated
Unrestricted 83 ,835 420,413 452,987 77,851 114,562 215,190 545,339 901,444 1,323,930 1,763,429 2,145,332 2,619,664 3,112,206
1,000
800
600
400
200
City of Atlantic Beach
Total Revenues and Expenditures
Half Cent Sales Tax
1,200
t/)
"C c
t'O g
.t:
t-
CJTransfers -operating -capital .....Revenue
147
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Water and Sewer Utility Combined Summary
Actual Actual Estimate Budget Proj Pro) Proj Pro) Proj Pro) Pro) P roj Pro)
FY·12 FY·13 FY-14 FY-15 FY-16 FY·11 FY-18 FY-19 FY -20 FY·21 FY·22 FY-23 FY-24
Cash Balance Forward 5,597,240 6,410,364 5,638,945 4,354,551 3.785,907 3,189,813 3,594,587 4,280,592 4,734,137 4,881,219 4,883,831 4,814,932 4,241.430
Revenues
Charges For Servoces 7,871,818 7,698,371 7,634,660 7,625.500 7,864,265 8.088,600 8,314,938 8.549.442 8.790.277 9.037,614 9,291,630 9,552,504 9.820.421
Assessments /Impact Fees 103,434 195,390 113,050 161.000 159.390 157,796 156,218 154,656 153,109 151,578 150.063 148,562 147,076
O ther Revenues 5.754.722 454.100 1.053.924 517.252 500,042 483.513 474,736 476,007 478,057 476,463 471.868 466.019 456.200
Total Revenue 13,729,974 8,347,861 8,801,634 8,303,752 8,523,697 8,727,909 8,945,892 9,180,104 9,421 ,443 9,665,655 9,913,560 10,167,064 10,423,698
Expenses
Pen;onnel Setv~ces 1,810,046 1,788,598 1,848,278 1,947,401 1,957,548 2.020.230 2.084.989 2.151.900 2.221,035 2.292.474 2,366,296 2.442.585 2,521.428
Operating 3,197,134 2,679,126 3,117,460 2,914, 120 3,008,796 3.106,689 3,207,918 3,312,604 3,420,879 3,532,876 3,648,734 3,768,600 3,892,627
capital 6.013.337 932,440 2,463.352 1.459.000 1,700,000 720.000 475.000 745.000 1.096.500 1.280.000 1.385.000 1,921,500 745,000
Debt 1.588.318 2,167,305 2,027,078 1,936.708 1,832,357 1,838,357 1,838,899 1,844.268 1,845,013 1.848. 105 1,853,681 1,859,477 1,865,456
Transfers 491,953 629.860 629.860 6 15,167 621,090 637.860 655,081 672.769 690,934 709,589 728,748 748,424 768,632
Total Expenses 13,100,788 8,197,329 10,086,028 8,872.396 9,119,791 8,323.135 8 ,259.887 8,726,559 9,274,361 9,663,043 9,982.459 10,740,586 9,793,143
Ne t Chango In Cash Balance 629,186 150,532 ·1, 284,394 -568,644 -598,094 404,774 686,005 453,545 147,082 2,612 -68 ,899 -573,502 630,555
Net Chango Wor1dng Capital 183,938 -921 ,951
Endi ng Cash Balance 6,410,364 5,638,945 4,354,551 3,785,907 3,189,813 3.594,587 4,280. 592 4,734,137 4,881 ,219 4,683,831 4,814,932 4,241 ,430 4 ,871 ,985
Restricted 3,363,139 3,614,742 3.647,916 3.238.170 3.203.246 3,251,182 3,296,109 3,347.863 3.397,193 3,449,571 3,505.126 3.562.582 3.621,918
Designated 0 0 0 0 0 0 0 0 0 0 0 0 0
Unrestricted 3,047, 225 2,024,203 706,635 547,737 ·13.433 343,405 984,482 1,386,274 1,484,026 1,434,260 1 ,309,806 678,868 1 ,250,066
Detail Restricted 12 13 14 15 16 17 18 19 20 21 22 23 24
Bond Debt Service Reserve 952,991 1,300,383 1,216,247 1,087,025 1.024,414 1,028.014 1.027,139 1,031.572 1.032.008 1,033.863 1.037,209 1.040.686 1,044,274
Rate Stabflzation Fund 400.000 400,000 400,000 400.000 400,000 400,000 400,000 400,000 400,000 400.000 400,000 400,000 400.000
Customer Deposits 535.385 522,605 532,769 531,973 531,973 531.973 531,973 531,973 531,973 531,973 531.973 531,973 531.973
Renewal and Replacement 500.000 517,358 500.000 250,000 250,000 250.000 250,000 250,000 250.000 250,000 250,000 250.000 250.000
Operating Reserve ( 25% ) 974,783 874.396 998.900 969,172 998,858 1,041 ,195 1,088.997 1,134.318 1,183.212 1,233.735 1.285.945 1,339,902 1,395.672
3,363,139 3,614,742 3,647,916 3,238,170 3,203, 246 3,251,182 3,296,109 3,347,863 3,397,193 3,449,571 3,505,126 3,562,562 3,621,9·18
City of Atlantic Beach
Total Revenues and Expenses
Public Utilities
14
12
10
8
6
4
2
0
-Personnel Services -Operating Expenses r:::::.J Oebt Service
~Transfers -capital Outlay ~R eve nu es
149
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 I
September 30 ) as approved by the Ci ty Commission.
Amendment-A change to the adopted budget which may increase or decrease a fund total.
Appropriation -A specific amount of funds authorized by the City Commission to which financial
obli gations and expenditures may be made.
Assessed Value -A value established by the property appraiser for all real or personal property for
usc as the base for levying property taxes.
Bond -A written promise to pay a sum of money on a specific date at a specific interest rate as
d etai led in a bond ordinance.
Bond Covenants -An agreement between the City and le nders which speci fies a payment
schedule, tenns, secmity, pledges, use of funds and reserves to be held.
Budget Calendar -The schedule of key dates for the process ofadopting 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 Headng -The pub! ic hearing conducted by the C ity Commissioners to consider and adopt
the annual budget.
Budget Message -A brief written statement presented by the City Manager to explain the principal
budget issues and to provide policy recommendation s to the City Commissioners.
Capital Improvement Plan -A plan for capital expenditures to be incurred each year over a fixed
number of years. The plan sets forth each capital project and identifies the expected beginning and
ending year for each project and the amount to be expended in each year and a method offunding for
those projects.
Capital Needs -The identifi cation of public facilities needed within the community.
150
Capital Outlay -Expenditures that result in the addition of a capital asset ( fixed asset costing
$1,000 or more with useful life of greater than one year).
Capital P roj ects -The acquisition, construct ion or improvement ofdesignated fixed assets s uch as
land and buildings.
Cas h Reserves -Moneys either restricted or designated which are set aside in a fund and which arc
appropriated to ensure sufficient cash is available for the following fiscal year.
C ity Co m mi ss io ner -The governing body of the City ofAtlantic Beach composed of five e lected
officials. The duties and responsibi lities of the Commission are established by Florida Statutes and
the City's Code of Ordinances.
C ity M an age r -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.
Contractin g O ut -Legal agreement whereby the City pays a private business or individual to
provide th e public with a service or product.
C redit Ra tin gs-An independent rating service's evaluation of the credit worthiness of notes and
bonds. Ratings influence the cost of borrowing funds.
Debt -Funds owed as a result of borrowing.
De bt Set·vice -The expense ofreti1ing such debt as loans and bond issues. It includes principal and
interest payments, and payment for the paying agents, registrars and escrow agents.
De bt Se rv ice Rese rve -Moneys set aside to ensure that fund s will be available in the event that
pledged revenues fall short of expectations.
Defic it-The excess of expenditures over revenues during a fiscaJ year.
De pa rtme nt -A bas ic organizational unit of the C ity which is functionally unique in it s service
delivery.
Depreciation -The periodic expiration of an as set 's useful life. Depreciation is a requirement in
the proprietary fund types including the Enterprise and Internal Service Funds.
E nc umb ra nce -The commitment of appropriated fund s to purchase an item or service.
Ente rprise F und -A governmental accoun ting fund in wh ich the serv ices prov ided are fina n ced
and operated similarly to those of a private business enterprise, i.e., to be self s upporting through
151
user cha rges or other fees.
Expenditure -Decrease in fund financial resources for the procurement of assets or the cost of
goods and I 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 l through September
30. The abbreviation to designate fiscal year is "FY".
Franchise Agreement-Agreement between th e City and a provider of public services , such as
cable television or garbage collection, which imparts certain s tandard s 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 ofaccounts recording cash and other
financial resources, together with all related liabilities and residual equities or balances, and changes
therein, which arc segregated for the purpose of carrying on s pecific activities or attaining certain
objectives in accordance with special regulations, restrictions, or limitations.
Fund Balance -The excess of fund assets over fund liabiliti es. These unspent funds can be
included as revenues in the following year's budget. A negative fund balance is sometimes referred
to as a deficit.
General Fund -The governmental accounting fund supported by ad valo rem property taxes,
licenses and pcnnits, service charges, and other genera l revenues to provide city-wide operating
services. This may be referred to as the Operating Fund.
General Obligation Bond-A bond secured by the pledge of the issuing jurisdiction's full faith,
cred it and tax ing authority and is voter approved.
Grant-A contributi on of assets (usually cash) by one governmental unit or other organization to
another made for a speci tic purpose.
Impact Fee -Monetary payments made by builders or developers to defray the public cost of
providing infrastructure capital to a development.
Infrastructure -Public support structures such as roads, s treet li g hting, water and sewer lines and
stonn drainage.
Intergovernmental Revenue -Revenue received from a nother govemmental unit for a specific
purpose.
Levy-To impose taxes, special assessments, or service charges. Another term for a millage rate.
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License or Permit Fee-A charge for specific items as required or approved by local and state
regulations for example, bui ld ing permits and mobil e home licenses.
Lin e-Item Budget -A budget that li sts each account category separately along with the dollar
amount budgeted for each account , such as office suppl ies, overtime or buildings.
Long Term Debt. -Debt with the maturity date being more than one year after issuance.
Mandate -Any responsibility, action or procedure that is imposed by one government entity on
another through constitutional, legislative, administrative, executive or judicial action as a direct
order or that is required as a condit ion of aid.
Matching Requirement -A jurisdictions contribution to a project or function required by a
grantor. Matching requirements arc frequent ly imposed as a prop011ionatc share of the overall
contribution.
M ill or M illage Rate -( 1 I 1,000) of one do ll ar, used in computing taxes by multiplying the rate
times the taxable value divided by 1,000. Exa mpl e: millage rate of3.71 per thousand ; taxable value
of$50,000 =$50,000 di vided by 1,000 =$50 multiplied by 3.71 = 185.5.
Non-Departmental Expenditures -Expenditures which benefit a ll or a portio n of City
d epartments, such as property and liability insurance.
Object Code-An accoun t to which an expend iture or expense is recorded in order to accumulate
and categorize the various types ofpayments th at are made by governmen ts. Certain object codes arc
mandated by the Un iform Acco un ting System chart of accounts.
Operating Expenditures -Al so known as Operating and Maintenance Costs, these are the
expenses of the day to day operations wh ich exclude capital costs, s uch as office supplles,
m a intenance of equipment and utilities.
Personal Serv ic es -Also known as Salary, Wages and Benefits related to the compensation of
employees.
Privatization -The govenunent policy of allowing or contracting with the private sector for the
provision of public services.
Property Tax -Same as definition for ad va lorem tax.
Proposed Millage -The tax rate certified to the property appraiser by each tax ing authority.
Real Property -Land and the buildings and other structures attached to it that are taxable under
state law.
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Reserve-An account used to indicate that a portion of a fund's balance is restricted for a specific
purpose and is therefore, not available for general approptiation.
Reve nu e-Funds that a government receives as income. These receipts may include tax payments,
interest earnings, service charges, grants and intergovernmental receipts.
Rev enu e Bond s -Bonds usually sold for the construct ion of a capital project that will produce
revenue for the governmental unit issuing the bonds. The revenue is pledged and used for the
payment of ptincipal and interest on the bonds.
Sp ecial A ss essment -A compulsory levy imposed on cettain properties to defray part o r all ofthe
costs of a specific improvement or service deemed to primarily benefit those propert ies.
Tax Bas e -The tota l property valua t ion 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 tax ing authority by Ju ly 1, or later if an extension is granted by the State, each year.
T a x Yea r -The calendar year in which ad valorem property taxes are levied to finance the ending
fiscal year budget. For example, the tax ro ll for the 1998 calendar year would be used to calculate
the ad valorem taxes levied for the FY 1998-99 budget.
Tentative Milla ge -The tax rate adopted in the first public hearing of a taxing authority. Under
state law, the authority may reduce, but not increase without individual notification, the tentative
millage during the fi n al budget hearing.
T ruth In M illage Law -a lso known as the TRIM B ill. A 1980 law enacted by th e Florida
Legislature which changed the budget process for local taxing auth orities. It was designed to keep
the pub li c infmmed about the taxing intentions of the various authorities.
U niform A ccountin g Sys tem -The chart of accoun ts prescribed by the Office of the State
Comptroll er designed to standardize financial infonnation to faci litate comparisons and evaluation of
reports.
Use r Fees-T h e charges for direct receipt of pub lic services.
Unencumb ered Balanc e -The amount of an appropriation that is neither expended nor
encumbered. It is essentially the amount of funds still available for future needs.
V oted Millage-Property tax levies authorized by voters within a taxing authority. Bond issues
that are backed by property taxes are a common reason for a voted millage in the State ofFlorida. A
bond issue of this type is called a General Obligation Bond.
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