Annual Budget for 2013-2014-v (2)City of
Atlantic Beach, Florida
l
Annual Budget
2013 -2014l
I
City of Atlantic Beach, Florida
Annual Budget
2013-2014
Mayor
Louis M. Borno
City Commission
Jonathan Daugherty
Maria Mark
Carolyn Woods
Mark Beckenbach
City Attorney
Alan C. Jensen
City Manager
Jim R . Hanson
City Clerk
Donna L. Bartle
City of Atlantic Beach
A nnual Budget
Fiscal Year 2013-2014
Table of Contents
Introduction
Budget Message
Calendar
Ad Valorem Tax Millage Resolution
Budget Ordinance
Combined Summary of All Funds, Revenues and Expenditures
Combined Summary of Expenditures by Department
Graph ofTotal Revenues and Expenses by Fund Type
Citywide Organizational Charts
Graph of General Fund Revenues and Expenses
Graph of Where Your Tax Dollar Goes
Schedule and Graph of2013 Local Millage Rates
Graph of Beaches Millage His tory
Combined Summary of Revenues and Expenditures General Fund
General Fund Revenues
Summary of General Fund Expenditures by Division
Summary of Special Revenue Funds
Summary of Enterpris e Funds
Summary of Trust and Agency Funds
Governing Body
Summary of Governing Body
City Commission
C ity Administration
Summary of City Administration
C ity Clerk
City Manager
Finance
Information Technology
Human Resources
Legal Counsel
Gen eral Governm ent
Summary of General Government
General Government Non-Departmental
I -VI
1
2
3
4
5
6
7-14
15
16
17
18
19
20-21
22
23
24
25
27
28-29
3 1
32
34
36
38
40
42
45
46
Convention Development Tax 48
Half Cent Discretionary Sales Tax 50
Debt Service 52
Miscellaneous Grants 54
Governmental Capital Project Fund 56
P la nning, Zoning and Bu ilding
Summary of Planning, Zoning and Building 59
Planning and Zoning 60
Community Development Block Grant 62
Buildi ng Co de Enforcement 64
Tree Protection 68
Publi c Sa fety
Summary of Public Safety 71
Police 72
Administration 74
Patrol 75
Crime Suppression Unit 76
Investigations 77
Dispatch 78
Animal Contro l 79
Police School Guards 80
Police Grant Funds 8 1
Police Special Reve nue Fund 83
Fire Department
Summary of Fire Department 85
Fi re Control & Rescue 87
Lifeguards 88
Code Enforcement 89
P a rks and R e cre a t io n
Summary of Parks and Rec reation 91
Location of City Parks 92
Parks Programs and Special Events 93
Park Ma intenance and Improvements 95
Public \ Vork s
Summary of Public Works 97
Public Works Administration 98
Street and Road Maintenance 100
Local Option Gas Tax 102
Sanitation
Storm Water Utility
Fleet Maintenance
Pub li c Utilities
Summary of Public Utilities
Administrative
Water Production
Water Distribution
Sewer Collection
Treatment Division
Pension Funds
Summary of Pension Funds
General Employee Pension
Poli ce Employee Pension
Supplemental Inform ation
Budget Policy Highlights
Schedule of Int er-fund Transfers
Sched ul e of Cash Balances
Schedule of Capital Outlay
Ce rtification of Taxab le Value
Element Object Classifications, Account Descriptions
Long Term F inancial Plan
G lo ssa r y
104
107
110
113
117
I 18
119
120
121
123
125
126
127
128
129
130-131
132-133
134-141
143-156
157-162
Budget Message
To: The H onorab le Mayo r and City Commi ssio n
From: Jim Hanson, C ity Manager
Date: September 24, 20 I 3
It is agai n with great pl easure that I set forth th e newly adopted budget for
the fiscal year beginning October I , 2013. This budget pro vides for th e
maintenance of all major s ervice levels not only for FY 13-14 but al so for
the foreseeable future through the ten year projections . Thi s budget also
includes at leas t a 25% contingency in each major operat in g fund in
accordance with the co mmission 's policy.
Atlantic Beach has experienced the s am e eco no mi c downturn as other cities
ac ross the country in recent years. Most of th e City's major revenue sources
have declined. While news s tories indi cate that the economy is starting to
rebound, there is no ind icatio n of additional revenu es from any of the major
so urces. Projections for revenu es next year remain essentiall y flat. Even
though costs in some areas are expected to increase, thi s budget d oes not
include any increases in rates.
Funding is included in thi s budget for mos t of the C ity Commissio n 's major
strategic goals.
Strategic Plan Priorities
Fo ll owing is a li st of the strategic plan priorities that have s ignificant budget
impac ts.
I. Tipping Fee Negotiations. Atl anti c Beach 's lnterloca l Agreement
w ith th e C ity of Jackso nvill e for d isposa l o f refuse at J ac ksonvi ll e's landfill s
ca ll s for the p ayment of landfill tip p ing fees when the cost of operating
Jacksonv ill e 's sani tatio n sys tem , including th e landfill s, is paid by unifonn
residential user fees in s tead of property taxes. The City of Jacksonville
co ntends that Atlantic Beac h owes landfill fees begi nning in O ctober of
20 I I. A tl antic Beach o fficia ls have reviewed finan cial documents from
All major service levels
are maintained in this
budget.
No rate increases are
proposed.
Strategic Plan priorities
are addressed.
No agreement has been
r eached on landfill
tippingfees and
Jacksonville claims
$800, 000 will be owed
by th e end ofthe FY 13
fiscal year.
Jacksonville and determined that this condition has not been ful ly met.
Negotiations have been ongoing to find a resolution but no agreement has
been reach ed . It is estim ated th at, by the end of the FY 13 fisca l year, the
amount of landfill fees claimed by J acksonvi ll e, as well as those due for
disposal at a private landfill for yard waste, will total just under $800,000.
This includes amounts for disposal of residential and commercial garbage,
yard waste and sl udge from the wastewater plants.
2. Golf Course. The Selva Marina Country Club is finalizing
negotiations with a developer to sell some of their land fo r a residential
subd ivision in return fo r a reconstructed golf course, club bouse, tennis
cou rts, pool and a reduction in their debt. To ensure that green space
rem ains in the future, to reduce possib le future traffic impacts on city
streets and to maintain property values, Atlantic Beach is planning to install
the n ecessary equi pment at the wastewater plant to further treat wastewater
to a level that can be used for irrigation both on the new golf course and
subd ivision. T he C ity w ill receive in return a conservation easem ent on the
golf course pr operty. The estimated cost for construction of the wastewater
facilities and lines is $1.1 mi ll ion doll ars. This cost will be partially paid for
by a recently ap proved grant for $442,000. Revenues from the sale of reuse
water to the golf course and new res ident ia l develo pment are estim ated to
build up to approximately $100,000 per year once the 180 new hom es have
been built. These revenues are included in the ten year projection for the
water and sewer funds.
3. Recruitmen t and R etent ion of C ity S taff. Du e to the economic
down turn and r elated budget d ifficulties, the City's meri t plan has been
frozen for the last four years and there have been no cost of living
adjustments. The City recently completed a major restructuring of the
pensio n p lans and reduction of severa l oth er benefi ts to r educe costs.
Concerns have been expressed about the City' s ability to hir e and retain
employees. A consultant was hired to study the City's pay p lan and make
recommendations to the Commi ssion during the budget workshops. The
consu lt ant recommended that the city al locate so m e fu nds incrementally to
em ployees tha t have been without raises based on years of service to reduce
pay compression and also to allocate funds for some positio ns to be
upgraded based on an evaluation of job duties and market rates. The City
Commission then a pproved a two percent merit raise in addition to the
1.0% fo r po lice officers in accordance with th e recentl y approved union
co ntract. T hat raise w ill offset an increase in employee contri but ions to the
police pension fund.
4. Po li ce Building. Staff and elected officials in Atlantic Beach have
been studying various o p tions to prov ide adequate and upd ated physica l
facilities for the Police Department for several years. A previo us
A cooperative
partnership with the
Selva Marina Country
Club aims to preserve
green space, limit future
traffic impacts and
preserve property
values.
The commission
considered
recommendations aimed
at recruiting and
retaining employees
when deciding on pay
increases.
il
Commission authorized architects to prepare plans for a new building
expected to cost $4.3 million dollars. After the current commission took
office, a Citizens Committee was established to study the issue and make
recommendations. Those recommendations were not approved and
discussions continued for several months. The issue has since been deferred
until after the new elected City Commission takes office. The
Governmental Capital Projects Fund has a balance set aside for the police
building of just over $2.7 million dollars. Included in the budget are funds
for the police to rent additional space in a private building to relieve some of
the overcrowding. These funds are not to be spent until further discussed in
a subsequent meeting.
5. Marsh Master Plan Improvements. In recent years, Atlantic Beach
acquired 370 acres of marsh and uplands to create the Ri ver Branch
Preserve . A Marsh Master Plan was approved after considerable public
input that calls for construction of a pedestrian path along the edge of the
River Branch Preserve connecting the Tideviews and Dutton Island
Preserves, as well as the construction of several new overlooks, kayak
launches, and other public facilities. Grants have already been authorized
for the first phases of the improvements and a multi-year capital plan bas
been put together anticipating 50% grants for each of the major projects.
The City's share for each of these is to be funded by the Convention Tax
and the Half Cent Sales Tax.
6. Mayport Corridor/Marsh Oaks Neighborhoods. A Redevelopment
Coordinator has recently been hired to spearhead the City's efforts on this
goal. Some initial improvements are on a supplemental list of projects for
the Commission to consider during the budget workshops. There may be
several other major projects proposed over the next couple of years.
7. Parks Planning. This goal is to create a Parks Master Plan that
identifi es current and needed recreation facilities in Atlantic Beach that the
City residents desire and are willing to pay for. Funding has been included
in this budget for consultants to assist in this project over the next year.
8. New Sidewalks. The City Commission di scussed the need for new
sidewalks in Atlantic Beach. The only specific sidewalk that was referenced
was on Sturtevant A venue. Funding for this project is included in the Hal f
Cent Sales Tax Fund.
9. Incentives for Economic Development. This goal was to identify,
analyze and implement various economic incentives that Atlantic Beach
could provide to create and support a desirable and vibrant commercial
corridor along Mayport Road. Detailed plans for an economic incentive
program will take several more months to develop and approve. No major
The improvements in the
Marsh Master Plan can
befunded over several
years ifgrants paying
halfofthe costs can be
obtained.
New efforts to improve
the Mayport Corridor
have begun by hiring a
Redevelopment
Coordinator.
Ill
funding for incentives is included in the budget, although a couple of
smaller projects were discussed.
I0. Storm Water Master Plan Projects. This goal is to fund and
construct the projects identified in the City's Storm Water Master Plan to
reduce or eliminate nuisance flooding in Atlantic Beach. The budget
includes funding for the reconstruction of the swal e system in the Salt Air
Subdivis ion and improvements to the drainage on the southern end of
Seminole Road. The ten-year capita l plan for the Storm Water Fund
includes several other major projects identified in the Storm Water Master
Plan.
II. Identifying C ity B oundaries. This goal is to more clearly identify
City limits boundaries fo r Atlantic B each. Several proposals fo r welcome
s igns, decorative crosswalks and oth er improvements were discussed with
the City Commission during the budget workshops.
Strategic Priorities from 2012-2013 Year
Pension and benefit reform has been completed after almost two years of
negotiations between the City and the two unions . Pension and benefit costs
have been reduced in the FY 13-14 budget by approximate ly $200,000
under the FY 12-13 leve ls. Additionally, the cost savings are expected to
grow over the next I 0 years as new employees are hired and unfunded
pension liabilities are paid off.
Wastewater treatment improvements have been completed to meet the new
State wastewater standard s. Projected cost savings have been realized
through plant consolidation and more efficient equipment.
During the last year, the City implemented the first of several steps to
up grad e the City's enterpri se software ap pli cations. These systems are now
running on remote servers (the cloud) and upgrades to the computer
enterprise packages for various departments will be completed over the next
four years. One-time capital costs will total jus t under $600,000. Ongoing
operating costs will be increasing by approximately $100,000 per year by
the time all of the projects are completed .
Revenues
Most of the C ity's major sour ces of revenues are proj ected to remain flat in
FY 13-14. The indication from the Duval County Tax Assessor's Office is
that we will see a slight drop in property tax revenues next year. Thi s is on
top of th e decrease of several hundred thousand dollars per year in property
tax revenues over the last four years. Other State r evenues, including th e
This budget includes
funding to address Storm
Water projects in the
Master Plan.
Pension and benefit
reform has been
completed saving
present and future costs.
Recent improvements in
the economy have yet to
result in increased city
revenues.
IV
Communication Service Taxes, Revenue Sharing and Sales Taxes, are all
bein g received at rates consistent with the current budget. Next year's
projections are at approximately the same levels .
Water and sewer sales volumes have continued to drop in the last year for
quite a number of reasons, even though the C ity has rep laced a large
percentage of the water meters over the last couple of years and the loss
between the amount pumped from the plants and the amount billed has
declined to very low levels. However, significant savings in operating costs
resulting from the consolidation of the two wastewater plants and
installation of new, more efficient, electrica l equ ipment will all ow water and
sewer rates to remain level for another year. No revenu e rate increases are
included in the FY 13-14 budget.
One conservative budgeting strategy employed in Atlantic Beach over
several year s has been to minimize the use of debt wherever possible.
Bonds from some past projects have recently been paid off, and others w ill
be paid off soon . While the consolidation of wastewater plants an d
upgrading of facilities to m eet new standards have req uired th e issuance of
new debt, the City was ab le to receive funding through the State Revolving
Loan Fund wit h lower inte rest rates than would have been available
e lsewhere. Also, the amount drawn down from th e State fund is less than
ori ginall y auth orized both because bids came in und er budget and because
sufficient funds existed in the fund balance so that drawing down a ll of the
all ocated funds was not necessary.
S upple mental Projects
A number of items were added by the City Commission duri ng the budget
adoption process. Some of the items ad d ed were: Bull Park gazebo, Rose
Park playground equi pment, welcome signs, Robert Street ditch
improvements, East Coast Dri ve streetscape, fountain on Mayport Road,
soun d system upgrades, expansion of the kennel, po li ce academy fund ing
and the previously mentioned off-site rental of a locatio n for police officers .
Sa nitation Fund
Th e fuel cost adjustment from the C ity's contract hauler has been down over
the last year which means that a rate increase will not be needed. However,
the resu lts of any agreement to reso lve the tipping fee issue with the City of
Jacksonv ill e w ill most likely require an increase in the custo mer rates if and
when it OCCW"S.
Water and sewer rates
can remain level another
year due to improved
plant efficiencies.
Minimizing debt has
been a focus over many
years resulting in lower
future costs.
v
Health I nsura n ce Costs for 201 4
The City's hea lth ins urance policy has been adjusted for an annual renewal
on J anuary 1 sl of each year. Nex t January I st, new federal healthcare
requirements will come into effect. The City has not yet received estimates
for 2014 healthcare costs. This budget includes an increase anticipated in
healthcare expenses of I 0%.
Conclusion s
The City of Atlantic Beach remains in good financial shape. The streets,
parks, uti lity and s torm water systems have all been properly maintained and
th is budget, as well as the ten-year financial plans, provide for continued
maintenance. The 25% contingency level s set by the City Commission will
be maintained through the ten-year time period in each of the major
operating funds. The city's rates for property taxes and utilities rem a in low
compared to most other local governments.
The recession that has occurred over recent years has affected Atlantic
Beach as it has virtually every other city in the country and many changes
have been made to accommodate the lower revenues . However, unlike mos t
other cities in the country, service levels in Atlantic Beach have been
maintained at essentially equal levels to those before the recession. Major
adjustments to support thi s have included fewer capital projects than in past
years, increased storm water fees, the elimination of capital projects from
the General Fund and increased efficiency in water and sewer operations.
Fortunately, before the recession s truck, Atlantic Beach had been following
long established master plans for maintenance and upgrades of the storm
water, water and sewer systems so that each was already in good condition.
As always, there arc many more projects that have been discussed by the
City Commission than can be possibly funded and this budget bas very
limited resources. The Ci ty Commission's development of a Strategic Plan
was th e best guide to prioritize the necessary projects from those that are
le ss important early in the budget process. The res ult is a budget that will
serve the community well in the upcoming year.
rt ha s been a pleasure working with the Mayor and Commjssion to review,
d iscuss and amend th is budget. Thanks are due to the Ci ty's Finance
Director, and many other staff members who have worked hard to contain
costs while maintaining the high service levels our community enjoys.
Atlantic Beach remains
in goodfinancial shape.
Systems are well
maintained and rates
remain lo w.
The commission 's
Strategic Plan provides
guidance as to which
projects should be
funded.
VI
City of Atlantic Beach
Budget Calendar
Fiscal Ye ar 2013-20 14
Responsibility
March 12-14
Date Required Action
Strategic Planning Workshops Department Heads
Finance Director
City Manager
City Commission
March 9 to Department Heads
April30
March 9 to
Update Ten Year CIP Requirements To Finance Director
Department Heads
April30
May 1 to May
Preparation of budget requests on-line, current year budget review.
Review of on-line requests, CIP Requests, Meetings with Department Department Heads
25 Heads for explanations and justifications . Program pages are al s o to Finance Director
be included in di scussions. City Manager
May 25 to Preparation of Propos ed Budget, follow-up meetings with City Department Heads
July 1 Manager and Finance Director Finance Director
City Manager
June 23 to State Revenue Sharing Estimates provided Department of
July 31 Revenue
July I Property Appraiser
July 8 o r July
Receive Certification of Taxable Value
City Manager to propose millage rate on DR-420 and schedule a City Manager
22 public hearing to consider the Tentative Mi ll age and Tentative
Budget. This information is to be presented to the property appraiser
within 35 days from the date of certification , (August 4lh ) .
J ul y 19 City Manager
Finance Director
August 24
Propos ed Budget submitted to the City Commission
Property Appraiser
notice ofpJoposed property taxes).
August 01 to
Tax notifications to be mailed within 55 days of Certification, (TRIM
The City Commis sion held workshops to review the Proposed Budget. Department Heads
August 2ih T he meetings were held at 5:00pm and lasted about three hours each. Finance D irector
City Manager
City Commission
September 5 Finance Director
B udget and P ropos ed Millage (The property appraiser a lso notified
Advertise in news paper for public hearing o n adoption ofTentative
City C lerk
property owners). Property Appraiser
September9 City Commission
200.065).
September 19
Hold Public Hearing to adopt the Tentative Budget and Millage (F.S .
Publi sh TRIM notice in public newspaper Finance D irector
September 23 City CommissionHold Final Hearing to approve Budget and M illage Rate
RESOLUTION NO. 13-11
A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA
LEVYING THE AD VALOREM PROPERTY TAX MILLAGE RATE FOR
MUNICIPAL PURPOSES ON ALL TAXABLE PROPERTY WITHIN THE
CITY FOR THE FISCAL YEAR BEGINNING OCfOBER 1, 2013 AND
ENDING SEPTEMBER 30 , 2014; STATING THE P E RCENTAGE BY
WIDCH THE MlLLAGE TO BE LEVIED EXCEEDS THE ROLLED
BACK RATE; AND, PROVIDING AN EFFECTIVE DATE.
WHEREAS, F lorida law requires the City Commission of the City of Atlantic Beach, F lorida,
to pass a resolution levying the millage rate for ad valore m property taxes for municipal purposes on
all taxable property within the city limits of the City of A tl antic Beach, F lorida, for the fi scal year
beginning October 1, 20 13 and e nding Septem ber 30, 20 14 ; and
WHEREAS, F lorida law requires said resolution to state the millage rate to be levied, and
al so, to s tate the percentage by which the m illage rate to be levied exceeds the rolled-back rate as
computed pursuant to F lorida Jaw; and
WHEREAS, the City Commission of the C ity of Atlantic Beach, F lorida, has duly considered
the budgetary r equirements of the C ity; has adopted a tentative budget for the fiscal year beginning
October 1, 201 3 and e nding September 30,2014, based on a millage rate of3.3285 mills on the
taxable property within the City; and has acted in accordance with the terms, provisions, and
procedures contained in section 200.065, Florida Statutes;
NOW, THEREFORE, BE IT RESOLVED by the City Commission ofthe City of Atlantic
Beach, Florida, that
1. The ad valorem property tax millage rate for municipal purposes to be levied on the
taxable property within the city limits of the Ci ty of Atlantic Beach, Florida, during the fiscal year
beginning October!, 2013 and ending September 30,2014 is hereby set at the rate of3.3285 mills.
2 . The p er cen tage by which this millage rate to be levied exceeds the rolled-back rate of
3.3 156 is 0.39%.
3. This resolu tion s hall take effect immediately upon its passage and adoption by the C ity
Commission of the City of A tlantic B each, Florida.
ADOPTED at a public hearing by the City Commission of the City of Atlantic Beach, Florida
on the 23 rd day of September 2 01 3.
Donna L. Bartle
City Cl erk
Mayor I Presiding Officer
STATE OF FlORIDA OWAL COUNTY
l, lhelundertlgnedCoun City a.rt~ for the Cltr of Ahnllo e.ecttDuva ty, Florida, do hereby~the within end '
foregoing le a true and OOfT'eCt copy of the Ofiglnal ..It
tiPPMrt on r-.cold llfld.llle In the oflloe of the City Clertl
tor Atlantic Beaoh . WltnMe my hMd end ofllcW leal of
the City ofAaenac Beach, Flortde ,
~~~20 13 .
CltyC~ertt 2
ORDINANCE NO. 20-13-125
AN ORDINANCE ADOPTING THE FINAL BUDGET F OR THE
CITY OF ATLANTIC BE ACH, FLORIDA FOR FISCAL YEAR
BEGINNING OCTOBER 1, 2013 AND ENDING SEPTEMBER 30,
2014.
WHEREAS, the City Commission o f th e City of Atlantic Beach, Florida, on Septemb er 9,
2013, held a public hearing as required by Florida Statute 200.065; and
WHEREAS, th e Ci ty Commissio n of the City of A tlantic Beach, Florid a, set forth th e
a ppropriatio ns and revenu e estimate for the budget fo r Fiscal Year beginning Octo ber 1, 20 13
and end ing September 3 0,2014 in the a mount of$29,482,77 1.
NOW, THEREFORE, BE IT ENACTED BY THE CI TY COMMISSION O N BEHALF
OF THE PEOPLE OF THE C ITY OF ATLANTIC BEACH, FLORIDA, that;
I . The fiscal Year 20 13/20 14 budget be adopted, and
2. This ordinance s ha ll take effect immediately upon its adoption.
Passed by the C ity Commission on first r ea ding this 91h day of September 2013.
Passed by the C ity Commission on second and fmal reading this .:L 3,ebday of Sept em b er
2013.
~~~~
Louis M. Borno
Mayor I Presiding Officer
ATIEST:
r~~~~~
Donna L. Bartle
City C lerk
3
City of Atl ant i c Beach
Combined Summary of Revenues and Expenditures
Summary of all Funds
Cash Forward
Reven ues
General Fund
Special Revenue Fu nd s
Debt Service Fund
Capital Project Fund
Enterprise Funds
Trust and Agency Funds
T otal Reve n ues
Other Financing Sou rces
T otal Resources
Expenditures
General Fund
Special Revenue Funds
Debt Service Fund
Capital Project Fund
Enterprise Funds
Trust and Agency Funds
DIVISI ON TOTALS
O ther Fin ancin g Uses
Cash Reserves
T otal Expenses and Cash
Reso u rce All ocation
Personnel Services
Operating Expenses
Capital Outlay
Debt Service
Transfers
T otal
Actual
2010-2011
30 ,599,832
11,477,762
1,653,595
69,719
947,525
16,221 ,714
1,371 ,433
31 ,741 ,748
1,106,319
Actu al
2011-2012
32,307,612
10,897,298
1,806,722
73,548
602,658
16,796,922
4 ,552,027
34,729,175
591 ,427
Estimate
2012-2013
37,492,961
11,117,600
1,524,530
67,345
15,000
11 ,578,875
3,450,338
27,753 ,688
0
Budget
2013-2014
Increase
(Decrease)
39,632,528 2,139,567
10,930,617
1,368 ,339
0
495 ,000
11 ,836,753
3 ,520,661
(186 ,983)
(156 ,191 )
(67 ,345)
480 ,000
257 ,878
70,323
28,151 ,370 397,682
0 0
63,447,899 67,628,214 65,246,649 67,783,898 2,537,249
10,193 ,315
1,829,084
71 ,343
4 52,086
16,288 ,520
1,295,322
10,430,632
2,047 ,7 49
70 ,783
25 ,116
15,967,357
1,428,381
11 ,001 ,270
1,213 ,848
72 ,040
177
11,638,538
1,687,465
11 ,502,894
1,693 ,895
70 ,655
485,000
14,125,893
1,604,434
501 ,624
480,047
(1 ,385)
484 ,823
2,487 ,355
(83 ,031)
30 ,129,670 29,970,018 25,613,338 29,482,771 3,869,433
1,010,617 165,235 783 0 (78 31
32,307,612 37,492,961 39,632,528 38,301,127 (1 ,331 ,4011
63,447,899 67,628,214 65,246,649 67,783,898 2,537,249
9 ,140,073
9,763,711
6,962 ,507
1,740,872
2 ,522 ,507
30,129,670
9,407,213
10,151 ,562
6,873,101
1,870,160
1,667,982
29,970,018
9,427,656
10,266,888
2 ,145,419
2 ,447 ,876
1,325,499
25,613,338
9,537,387
10,535,858
5 ,331 ,738
2 ,448,768
1,629,020
29,482,771
109,731
268 ,970
3.186 .319
892
303,521
3,869,4 33
4
Summary of All Departments
Combined Summary of Expenses
Ex pe n ses:
Actual
2010-2011
Actual
2011-2012
Estimate
2 012-201 3
Budget
2013-2014
Inc r ease
(D ecreas e~
Governing Body
City Administration
General Government
Planning and Build ing
Public Safety
Partts and Recreation
Public Works
Public Utilities
Pension
41 ,205
2 ,450,845
2 ,121 ,342
544,508
4 ,723,050
1,055,270
4 ,972,698
12,925,430
1,295,322
41 ,279
2,428,057
1,654,496
736,222
4,966,576
1,081 ,266
4,532 ,953
13,100 ,788
1,428 ,381
41 ,764
2 ,365 ,174
1,470 ,080
435,397
5 ,098 ,919
1,115,335
4,646 ,734
8,752,470
1,687,465
42 ,9 33
2 ,616 ,648
2,022 ,119
580,589
5 ,229,925
1 ,335,145
5 ,693,763
10 ,357,215
1,604 ,434
1,169
25 1,474
552 ,039
145.192
131 ,006
219,810
1,047 ,029
1,604 ,745
(83 ,031)
Total Expenses 30 ,129,670 29 ,970,018 25,613,338 29,482,771 3,869 ,433
Resourc e Alloc ation:
Personnel Services 9 ,140 ,073 9,407 ,213 9,427,656 9 ,537 ,387 109 ,731
Operating Expenses 9 ,763,711 10 ,151,562 10,266,888 10,535,858 268 ,970
Capital Outlay 6 ,962,507 6 ,873,101 2 ,145,419 5 ,331 ,738 3 ,186 ,319
Debt Service 1,740,872 1,870,160 2 ,447 ,876 2 ,448,768 892
Transfers 2 ,522 ,507 1,667,982 1,325,499 1,629 ,020 303 .521
Total Resource Allocation : 30,129,670 29,970 ,018 25,613,338 29,482,771 3 ,869,433
Summary of Authorized Positions
2012-20 13 201 3-2 014
Department
Governing Body 5 .00 5 .00
City Administration 23.00 23.00
General Government 2 .56 2 .56
Planning and Build ing 4 .44 4 .44
Public Safety 62 .00 62 .00
Parks and Recrea tion 12 .00 12 .00
Public Works 17.30 17 .30
Public Utilities 22 .70 22 .70
Pension 0.00 0.00
149.00 149.00
5
CITY OF ATLANTIC BEACH
TOTAL REVENUES AND EXPENDITURES
BY FUN D TYPE
Total 2014 Revenues
• General Fund • Special Revenue Funds
o Governmental Projects • Debt Service Funds
• Enterprise Funds • Trust Funds
Total 2014 Expenses
5 .44%
• General Fund o Special Revenue Funds
• Gov. Capital Projects • Debt Service Funds
• Enterprise Funds • Trust Funds
6
CITY OF ATLANTI C BEACH
ORGANIZATIONAL CHART
I
I
JUDICIAL IBRANCH
I
CITY IATTORNEY
j
I LEGISLATIVE IBRANCH
VOTERS
I
I CITY ICOMMISSION
I CITY ICLERK
l
I PLANNING & ZONING I
DEPARTMENT I HUMAN RESOURCES I
DEPARTMENT
I I
I BUILDING I I PUBLIC SAFETY IDEPARTMENT DEPARTMENT
I EXECUTIVE IBRANCH
I
I CITY IMANAGER
I FINANCE IDEPARTMENT
I PARKS & RECREATION I
DEPARTMENT
I
PUBLIC WORKS PUBLIC UTILITIES
DEPARTMENT DEPARTMENTI I I I
7
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
CITY MANAGER
CITY MANAGER
Administrative
Assi stant
•• denotes a organizational c:hart Is provided for theses departments on subsequent pages
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
FINANCE AND ADMINISTRATION
FINANCE
DIRECTOR
REPRESENTATI VES
20
0
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PLANNING ZONING AND BUILDING DEPARTMENT
RECEPTIONIST I
PERMITS CLERK
HUMAN RESOURCES DEPARTMENT
HUMAN RESOURCES
DIRECTOR
HUMAN RESOURCES
ASSISTANT
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PARKS & RECREATION DEPARTMENT
PARKS & RECREATION
DIRECTOR
ADMINISTRATIVE
ASSISTANT
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PUBLIC SAFETY DEPARTMENT
CHIEF OF
POLICE
ADM IN .
ASSISTANT
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PUBLIC WORKS DEPARTMENT
ASSISTANT
DISPATCHER
CLERK
PART TIME
PUBLIC WORKS
DIRECTOR
OPERATORS (2.0
MECHANIC
GENL. MAINTENANCE
WORKERS
(5)
SIGN I BUILDING
MAINT. WORKER
CITY ~.....-_G=.:..AR::..:.:D::.:..:N.:.:..ER::...____JI), \li ~Q
INSPECTOR
CITY OF ATLANTIC BEACH
ORGANIZATIONAL CHART
PUBLIC UTILITIES DEPARTMENT
UTILITY COLLECTION I
DISTRIBUTION OPERATOR
4)
PAINTER II
CROSS CONNECTION
ADMINISTRATOR &
G .I .S. TECHNICIAN
CITY OF ATLANTIC BEACH
TOTAL REVENUES AND EXPENDITURES
GENERAL FUND
Total 2014 General Fund Revenues
• Ad Valorem Taxes • Licenses and Permits
o Intergovernmental • lnterfund Transfers
o Fines and Forfeitures • Charges for Services
o Miscellaneous • Utility, & Business Taxes
Total2014 General Fund Expenses
• City Administration
• General Government
• Public Works
1.45%
3.86%
o Planning and Development
• Public Safety
• Parks and Recreation
15
Atlantic Beach
17.31 %
Florida Inland
Navigation
0 .18%
l~--~-
16
Summary of 2013 Millages
Urban
Service School Du va l Water Inland
District District B oa rd Coun~ Management Navigation Total
Jac ksonville 0 .0000 7 .3880 11.441 9 0 .3283 0 .03 45 19.1927
Atlantic Beac h 3 .3285 7 .3880 8.1512 0 .3283 0 .03 45 19.2305
Neptune B eac h 3 .3756 7 .3880 8 .1512 0.3283 0 .0345 19.2776
Jax Beac h 4 .0947 7 .3880 8 .1512 0.3283 0 .0345 19.9967
Town of Baldwi n 3.1556 7 .3880 9 .6312 0 .3283 0 .0345 20 .5376
17
18
City of Atlantic Beach
Combined Summary of Revenues a nd Expenditures
Genera l Fund
Actual Actu al Es t i mate Budget Inc rease
2010-2011 2011-20 12 2012-20 13 2013-2014 {De c rea se)
Cash Forward 3,981 ,530 5,234,895 5,999,741 6,116,071 116,330
Revenue s
Taxes 5,189.257 5,085,545 5,043,846 4,988,254 -55,592
Licenses and Permits 955,141 858,635 860,750 865,270 4 ,520
Intergovernmenta l Reve nues 1,526,451 1,492,847 1,515,765 1,599,140 83,375
Charges fo r Services 2,136,238 2.264 ,601 2,170,122 2,203,863 33,741
Fines and Forfeitures 77,891 78,865 80,700 80,870 170
Miscellaneous 2 11,777 292,757 470,963 124,700 -346,263
lnterfund Transfers 1,381,007 824,048 975,454 1,068,520 93.066
Total Revenues 11 ,477 ,762 10,897,298 11 ,117 ,600 10,930,617 (186,983)
Other Fi n anci ng Sources 298,180
Total Resources 15,459,292 16,430,373 17,117,341 17,046,688 (70 ,653}
Expenditures
City Administration 2,492,050 2.469,336 2,406,938 2,659,581 252,643
Community Development 172.060 153,509 157,877 166,829 8,952
General Govern men t 522,033 427,370 800,295 443,964 (356,33 1)
Public Sa fety 4,497,215 4 ,809,080 4,961,834 5,103,162 141,328
Public Works 1.454,687 1,490,071 1,558,991 1,794,21 4 235,223
Parks and Recreation 1,055,270 1,081,266 1,115,335 1,335,145 219,810
DIVISION TOTALS 10,193 ,315 10,430,632 11 ,001 ,270 11 ,502,894 501 ,624
Other Financing Uses 31 ,082
Cash Reserves 5,234,895 5,999 ,741 6,116,071 5,543,794 {572 ,277)
Total Expen se s and Cash 15,459 ,292 16,430 ,373 17,117,341 17,046,688 {70,653}
Resource Allocation
Personnel Services 6,694,6 13 7,043,936 7,062,657 7,158,118 95,461
Operating Expenses 3,081,092 3,156,407 3.330,123 3,583.301 253.178
Capital OuUay 285,610 220,355 577.490 761.475 183,985
Debt Service
Transfer s 132,000 9,934 31,000 0 (31 ,000)
Total 10 ,193,315 10,430 ,632 11 ,001 ,270 11 ,502,894 501,624
19
City of At l antic B eac h
Su mmary of Reve nues
T axes
Ad Valorem Tax
Utility Service Tax
Electricity
Propane, Natural Gas & Fuel Oil
S ubtotal -Utility Service T ax
Commu nication Services Tax
Local Business Tax
Total T ax es
Permits, Fees, & Assessme nts
Building Permit s
Franchise Fees
Electricity
Na t ural Gas
Subtotal-Franchise Fees
Impact Fees-Transportation
Oth er Permits and Fees
Plan Review & Other Fees
T otal Permits, Fees, & Assessme nts
Inte rgovernme ntal Revenues
Federal Grants
Public Safety
Economic Environment (FEM A)
Subtotal-Federal Grants
State Grant s
Economic Envi ronment (FEM A)
State-Shared Revenues
State Revenue Sharing Proceeds
Mobile Home License Tax
Alcoholic Beverage License Tax
Local Govt Half-Cent Sales Tax
Motor Fuel Tax Rebate
Subtota l-State-Shared Revenues
Local Grants
Public Saf ety
Recrea tion
Subtotal-Local Gra nts
T otal Inte rgove rn me ntal Re venues
Actua l
2010-2011
3,968,233
487,585
28,094
515,679
604,567
100,778
Ge ne ra l Fu nd
Ac tual
2011-201 2
Es t i m ate
2012-201 3
3,961 ,395 3,816 ,716
452 ,183
23 ,201
475,384
567 ,909
80 ,857
476,000
47,930
523,930
599,000
104 ,200
5,189,257 5,085,545 5,043 ,846
930 ,890
9,356
940,246
832,138
7,597
839,735
835 ,000
10,000
845 ,000
14 ,895 18,900 15,750
B u dget Inc r ease
2013-2014 {De c reasel
3 ,815,346 (1 ,370)
476,000 0
39 ,930 {8 .000)
515,930 (8,000}
552 ,978 (46 ,022)
104 ,000 {200)
4,988,254 (55 ,592)
840,000 5,000
10,000 0
850,000 5,000
15,270 {480)
865,270 4 ,520
1 ,200 (9)
0 0
1,200 (9)
392 ,631 16,631
10,500 0
12 ,500 0
1,178,759 66,753
3,500 0
1,597,890 83,384
50 0
50 0
1,599,140 83,375
955,141
0
379,502
10 ,677
11,746
1,106,329
2,997
1,511 ,251
15,200
15,200
1,526,451
858,635
2 ,039
2,039
382 ,144
11 ,148
14,605
1,080,006
2,905
1,490,808
0
1,492,847
860,750
1,209
0
1,209
376,000
10,500
12 ,500
1,112 ,006
3 ,500
1,514 ,506
50
50
1,515,765
20
City of Atlantic Beach
Summary o f Revenues
General Fund
Charges for S ervices
Internal Service Fund Charges
Other Genl Govt Charges & Fees
Service Charges
Public Safety
Parking F acililles
Other Transportation
Animal Control
Lifeguard & Beach Maintenance
Recrea tion &Cul tural Events
Recreation Facilities
Total Charges for Services
Judgments, Fines, &Forfeits
Fines
Traffic
Parking
Dog
Other
Subtota l-Fines
Total Judgments, Fines & Forfeits
Miscellaneous Revenues
Interest
Disposition of Fixed Assets
Donations from Private Sources
Settlements &Insurance Reimburse
Other
Total Miscellaneous Revenues
Other Sources
Transfer from Miscellaneous
Transfer from Gas Tax
Contribution fro m Water Fund
Contribution from Sewer Fund
Contribution from Sanitation Fund
T o tal Other S o urces
Grand Total
Actual
2010-2011
1,438,862
3 ,907
340,259
5 ,800
95,364
11,986
195,410
12,294
32,356
2 ,136,238
56,722
16,150
164
4,855
77,891
77,891
142,770
17,310
28,790
18,694
4,213
Ac tual
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
211 ,777 292,757
72,000
205,275
923,213
252,519
1,381 ,007
196,766
295,187
260,095
824,048
11 ,477,762 10,897,298
Es timate
2012-201 3
1,436,068
4 ,950
336,277
5 ,900
116,005
7,750
206,762
26,410
30,000
2,170, 122
56,060
20,000
4 00
4 ,240
80.700
80,700
100,000
341,833
13,500
15,630
470,963
5, 196
72,500
205,534
424 ,326
267,898
975,454
11,117,600
B udget Incre ase
2 0 13-2014 ~Decre as e !
1,456,544 20,476
3,950 (1,000)
343,514 7,237
5 ,900 0
118,000 1,995
7,750 0
2 12 ,695 5 ,933
25,510 (900)
30,000 0
2 ,203,863 33,741
56,060 0
20,000 0
400 0
4 ,4 10 170
80,870 170
80 ,870 170
100.000 0
0
13,900 (327,933)
10,000 (3,500)
800 p 4,830l
124,700 (346 ,263)
7,500
155,225
205,534
424 ,326
275.935
2,304
82,725
0
0
8 ,037
1 ,068,520 93,066
10,930,617 !186,983!
21
City of Atlantic B each
Summary o f Expenditures by Division
General Fund
Ac tual Actual Estimate Budget Increase
2010-2011 2011-2012 2012-2013 2013-2014 !Dec rease}
City Administration
City Commission 41 ,205 41 ,279 41 ,764 42,933 1,169
City Manager 500,980 319,682 261 ,763 264,240 2,477
City Clerk 238,582 228.822 268,681 244,207 -24,474
Finance and Administration 979,919 1,058,457 1,034,346 1,004,816 -29,530
Inform ation Technology 404,209 452,333 444 ,675 791,657 34 6,982
Human Resources 205,296 248,139 191 ,491 184,002 -7,489
legal Counsel 121 ,859 120,624 164 ,218 127,726 -38,492
Total 2,492,050 2,469 ,336 2,406,'938 2,659,581 252,643
Planning and Zoning 172,060 153,509 157,877 166,829 8,952
General Government 522,033 427,370 800,295 443,964 -356,331
Pollee Department
Administration 622,510 603,553 505,675 513,395 7,720
Patrol 1,890,560 2,065,92.2 2,345,266 2,428,508 83,242
Crime Suppression Unit 157,219 184,231 216,863 230,500 13,637
Detective 200,085 275,875 180,214 182,525 2,311
Dispatch 296,910 304,138 295,228 253,454 -41 ,774
Animal Control 89,811 73,627 97,323 132,175 34,852
School Crossing Guards 11 ,068 11 ,367 9 ,700 9,995 295
Total 3,268,163 3,518,713 3,650,269 3,750,552 100,283
Fire
Fire Control I ResctJe 967,705 993,757 1 ,019,436 1,050,592 3 1,156
lifeguards 195,187 210,007 199.704 238,735 39,031
Total 1,162,892 1,203!764 1,219,140 1 ,289,327 70,187
Code Enforcement 66,160 86,603 92,425 63,283 -29!142
Public Works
Administration 462.483 476,977 492,511 546,547 54,036
Fleet Maintenance 247,063 270,580 281,600 287,330 5,730
Streets and Road Maintenance 745,141 742,514 784,880 960,337 175,4 57
1,454,687 1,490,071 1 ,558,991 1,794,214 235,223
Parks and Recreation
Administration and Activities 383,871 392,553 390,007 394 ,612 4,605
Main tenance and Beautification 671,399 688,713 725,328 940,532 215,204
Total 1,055,270 1,081 ,266 1 ,115,335 1,335,145 219,810
Grand Total 10,193,315 10,430,632 11 ,001 ,270 11 ,502,894 501 ,624
22
Cash Forward
Revenues
Community Dev . Block Grant
Convention Dev. Tax Fund
Better Jax Half Cent Sales Tax
Local Option Gas Tax Fund
Police Grant Funds
Police Special Revenue Funds
Grant Funds-Miscellaneous
Tree Protection Fund
Total Revenues
Other Financing Sources
Total Resources
Expenditures
Community Dev. Block Grant
Convention Dev. Tax Fund
Better Jax Half Cent Sales Tax
Local Option Gas Tax Fund
Police Grant Funds
Police Special Revenue Funds
Grant Funds -Miscellaneous
Tree Protection Fund
DIVISION TOTALS
Other Financing Uses
Cash Reserves
Total Expenses and Cash
Resource Allocation
Personnel Services
Operating Expenses
Capital Outlay
Debt Service
Transfers
Total
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Special Revenue Funds
Actual Actual Estimate Budget Increase
2010-2011 2011-2012 2012-2013 2013-2014 {Decrease!
635,445 461 ,947 204,322 514,221 309,899
75 ,527 320,814 79 ,064
270,817 90,986 80,300
640 ,978 651 ,516 661 ,700
454,036 420,121 415 ,420
159,923 109 ,396 84 ,785
45,721 43,247 31,665
6 ,593 167,658 171,596
0 2 ,984 0
75,000 (4 ,064)
80,300 0
694,870 33 ,170
421 ,009 5,589
70,000 (14,785)
26 ,660 (5,005)
0 (171 ,596)
500 500
1,653,595 1,806,722 1 ,524,530 1,368,339 (156,191)
12,992 13,091 0 0 0
2,302,032 2,281,760 1,728,852 1,882,560 153,708
75,636 320,705 14,650
251 ,004 86,906 34,000
817,500 730,000 539,418
451,253 438,321 464,545
183,430 109,396 84,785
42 ,405 48,100 52,300
7 ,376 314 ,321 24,150
480 0 0
139,414 124 ,764
125,500 91 ,500
897,000 357 ,582
398,225 (66,320)
70,000 (14,785)
56,763 4.463
0 (24, 150)
6 ,993 6 ,993
1,829,084 2,047,749 1,213,848 1,693,895 480,047
11 ,001 29,689 783 0 {783}
461,947 204,322 514,221 188,665 {325,556!
2,302,032 2,281,760 1,728,852 1,882,560 153,708
154 ,798 105,574 82,000
277,897 426,521 361 ,500
386.889 609,654 373,607
1,009 ,500 906,000 396,741
70,000 (12 ,000)
341 ,993 (19,507)
558,677 185 ,070
723,225 326,484
1,829,084 2,047,749 1,213,848 1,693,895 480,047
23
Ci ty of Atlantic Beach
Combined Summary of Reven ues a nd Expendi tures
Enterprise Fund s
Actual
2010 -2011
Actual
201 1-2012
Esti mate
20 12-2013
Budget
2013-2014
Inc rease
~O ecrease1
Cash Forward 7,548 ,403 7,507,099 81514,927 8,455,264 ,5916631
Reven ues
Water Utility
Sewer Utility
Sanitatlon
Storm Water Utility
Building Code Enforcement
4,080,253
9,376,856
1,775,2 16
685,886
303,503
3,341,712
10,388,262
1,790,679
991,477
284,792
3,201,131
5,159,619
1,798,000
1,122,000
297,925
3,191,621
5,419,582
1,789,000
1,155,000
281,550
(9,510)
259,763
(9,000)
33,000
(16,375)
Total Reve n ues 16,221,714 16,796,922 11 ,578 ,875 11 ,836,753 257,878
Othe r Financing Sources 991,036 215,990 0 0 0
Total Resources 24,761 ,153 24,520,011 20,093,802 20 ,292,017 198,215
Expenditures
Water Ut ility
Sewer Utility
Sanitation
Storm Water Utility
Building Code Enforcement
2,997,543
9,927,887
1,718,610
1,348,148
296.332
2,792,272
10,308,516
1,796,910
807,651
262,008
3,220,466
5,532,004
1,764,104
859,094
262,870
3,489,896
6,867,319
1,772,837
1,728,488
267,354
269,430
1,335,315
8,733
869,394
4,484
DIVIS ION TOTALS 16,288,520 15,967,357 11,638,538 14,125,893 2,487,355
Othe r Financing Uses 965,534 37,727 0 0 0
Cash Reserves 7,507,099 8,514,927 8,455,264 6,166,124 ~2,289,1401
Total Expen ses and Cash 24,761 ,153 24,520,011 20,093,802 20,292,017 198,215
Resource A llocation
Personnel Services
Operating Expenses
Capital Outlay
Debt Service
Transfers
T otal
2,290,662
5. 109.400
5,837,922
1,669,529
1,381,007
16,288,520
2,257,703
5.140.253
6,017,976
1,799,377
752,048
15,967,357
2,282,999
4 ,887.800
1,194,145
2,375,836
897.758
11,638,538
2,309,269
5,006,130
3,526.586
2,378,113
905,795
14,125,893
26,270
118,330
2,332,441
2,277
8,037
2,487,355
24
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Trus t and Agency Funds
Cash Forward
Revenues
General Employee Pension
Police Employee Pension
Total Revenues
Other Financing Sources
Total Resources
Expenditures
General Employee Pension
Police Employee Pension
DIVISION TOTALS
Other Financing Uses
Cash Reserves
Total Expenses a nd Cash
Resource Allocation
Personnel Services
Operating Expenses
Capital OuUay
Debt Service
Transfers
Total
Actual
2010-2011
16,651,357
Actual
2011 -2012
16,815,611
Estimate
2012-2013
19,919 ,755
730,313
641 ,120
3 ,004,666
1,547,361
2,196,011
1 ,254,327
1,371 ,433
88,143
4 ,552,027
64,166
3,450,338
0
Budget
2013-2014
21 ,682,628
Increase
(Decrease)
1,762,873
2,190,980
1,329,681
(5,031}
75,354
3,520,661
0
70,323
0
18,110,933 21 ,431 ,804 23,370,093 25,203,289 1,833,196
699,650
595,672
759,309
669,072
950,717
736,748
1,295,322 1,428,381 1 ,687,465
0 83,668 0
852,817 (97,900)
751 ,617 14,869
1,604,434 (83,031)
0 0
16,815,611 19,919,755 21 ,682,628 23,598,855 1,916,227
18,110,933 21 ,431 ,804 23,370,093 25,203,289 11833,196
0
1,295,322
0
0
0
0
1,428,381
0
0
0
0
1,687,465
0
0
0
1,295,322 1,428,381 1,687,465
0 0
1 ,604,434 -83,031
0 0
0 0
0 0
0
1,604,434 {83,031)
25
26
Governing Body
Combined Summary of Revenues and Expenses
Revenues:
General Fund Resources
T otal Revenues
Expenses:
City Commission
Total Expense-s
Resource Allocation:
Personnel Services
Operating Expenses
Capital Outlay
Debt Service
Transfers
Total Resource Allocation :
Actual
2010-2011
41,205
41,205
41,205
41 ,205
34,796
6.409
0
0
0
41 ,205
Actual
2011-2012
41,279
41 ,279
41,279
41 ,279
34,792
6,487
0
0
0
41 ,279
Estimate
2012-2013
41,764
41,764
41,764
41,764
35,184
6,580
0
0
0
41 ,764
Budget
2013-2014
42 ,933
42,933
42,933
42,933
34,853
8,080
0
0
0
42,933
Increase
(Decrease)
1.169
1,169
1,169
1,169
(331)
1,500
0
0
0
1,169
City Commission
Mayor
City Comm1ssioner
Summary of Authorized Positions
201 2-20 13
4
5
2013-2014
4
5
Appointed Boards
Code Enforcement Board
Commumty Development Board
Pension Board of Trustees
27
City Commission
Purpose:
The City Commission is the legislative and policy making body of the City. The City
Commission is comprised of an elected Mayor/Commissioner, who serves two-year
terms, and four City Commissioners who serve four-year tenns. The City Commission is
respons ible for appointing the City Manager, City Clerk and City Attorney; adopting an
operating budget for the City; establishing boards and committees as necessary and
appointing the members thereof; passing ordinances and laws for the preservation of the
public peace and order; and adopting zon ing standards for the City.
Mission Statement:
lt 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:
• ln order to ensure that the mission of the City is carri ed out, the City Commission holds
annual, strategic planning sessions and solicits input from City Boards, City Staff, and
citizens for Commission consideration.
28
Governing Body
Ci ty Co mmiss ion
PERSONNELSERVCES
Actual
2010·2011
Actual
2011-2012
Estlma t .e
2012-2013
Budget
2013-2014
Increase
!Decrease)
Wages
Salaries and Wages
Overtime
Speclol Poy
Sub-Total
Benefits
ACA
Pension
Health and Life Insurance
Wooer and Unemploy Comp
Sub-Total
32,257
32,257
2 ,468
71
2 ,539
32,257
32,257
2 ,468
67
2 ,535
32 .S.SO
32,S80
2 ,471
133
2 .604
32.261
32,26 1
2 ,471
121
2.592
{319)
(319)
0
!12!
!12)
Total Wages and Benefits 34,796 34,792 35,184 34,853 (331)
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Ulil.ities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Suppnes
Books, Trai ning, Memberships
Internal Service Charges
25
244
1,894
52
46
4,148
25
164
631
693
30
249
4,695
0
100
800
1,000
30
250
4 ,400
0
100
800
2,000
30
250
4,900
0
0
0
1,000
0
0
500
Total Operating Expenses 6,409 6 ,487 6,580 8 ,080 1,500
CAPITAL OUTLAY
land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay 0 0 0 0 0
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRAN SFERS
To
To
Total Tr ansfers 0 0 0 0 0
DIVISION TOTALS 41 ,205 41 ,279 41,764 ..2,933 1,169
29
30
City Administration
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
20 10-2011 2011 -2012 2012-2013 201 3-2014 (Decreas e}
Rev enues:
General Fund Resources 2 ,450,845 2,428,057 2.365,174 2,616,648 251 ,474
Total Revenues 2 ,450 ,845 2,428,057 2,365 ,174 2,616,648 251 ,474
Expenses:
City Clei'X 238,582 228,822 268 ,681 244 ,207 (24,474)
C1ty Manager 500,980 319,682 261 ,763 264 ,240 2,477
Finance and Accounting 979,919 1,058,457 1,034,346 1,004,816 (29,530)
Information T echnology 404,209 452,333 444 ,675 791 ,657 346 ,982
Human Resources 205,296 248,139 191,491 184,002 (7.489)
Legal Counsel 121,859 120,624 164 ,218 127,726 (36,492}
Total Expens es 2,450,845 2,428,057 2,365,174 2,616,648 251 ,474
Resource Allo~tion :
Personal Services 1,932,369 1,906,067 1,748,128 1,772,073 23 ,945
Operating Expenses 472,940 465,076 528 ,979 637 ,350 108,371
Cap1tal Outlay 45,536 56,g14 88 ,067 207 ,225 119,158
Transfers 0 0 0 0 0
Total Resource Allocation : 2,450 ,845 2,428,057 2,365,174 2 ,616,648 251.474
Summary of Authorized Positions
2012-2013 2013-2014
City Clerk
CityCiei'X 1.00 1.00
Secretary I Records Clei'X 1.00 1 00
Secretary 1.00 1.00
3.00 3.00
City Manager
City Manager 1.00 1.00
Assistant City Manager 0 .00 0 .00
Community Redevelopment Cooridinator 0 .00 000
Administrative Assistant 1.00 1.00
2 .00 2.00
Finance
Finance Director 1.00 1.00
Deputy Finance Director 1.00 1.00
Accountant 1.00 1.00
Purchasing Agent 1 00 1 00
Utility Billing Supervisor 1.00 1.00
Utility SpeCialist 1.00 1 00
Accounts Payable Clei'X 1.00 1.00
Customer Service Super. 1.00 1.00
Customer Service Rep. 2 .00 2.00
Meter Reader 2 .00 2 .00
12.00 12.00
Information Technology
Computer Netwoi'X Director 1 00 1.00
Computer Network and PC/Server Technician 2 .00 2.00
3 .00 3.00
Human Resources
Human Resources Director 1.00 1.00
Human Resources Assistant 1.00 1.00
2 .00 2.00
Legal Counsel
City Attomey 1.00 1.00
Total 23 .00 23.00
31
City Clerk
Purpose:
The City Clerk 's Department is responsible for a variety of duties including those listed below.
• Administrative functions of the City Commission
• Secretary to the Code Enforcement Board (CEB)
• Member of the Board Member Review Committee (BMRC)
• Custodian of official City records in accordance with State guidelines
• Processing and issuing local business tax receipts
• Co nducting municipal e lections
• Notarizing City docu ments
• Preparing, maintaining, certifyin g and recording city liens with the County C lerk of the Courts
• Administering oaths
• Preparing agendas and minutes for City Commission meetings, Board Member Review
Committee meetings and Code Enforcement Board meetings
• Custod ian of th e C ity Seal
• Updatin g board an d committee membership li sts; monitoring terms and vacancies; accepting
board and committee applications; and preparing all required paperwork for appointments.
• Advertising p ublic hearing notices
• Attending b id openings
• Updati ng the City's Code of Ordinances and providing code supplements to City staff
Key Objective:
• Continue document imaging (in-house o nl y)
• Reduce the vo lume of obso lete records by purging/destroying documents that have met State
retention requirements
• Continu e to upgrade and improve records filing, retrieval and research capabilities
• Conduct City Election
Issues , Trends and Higbligh ts:
In Fa ll 2013, the City Clerk will conduct City elections, a Primary Election and, if required, a General
(Run-oft) Electi o n. The C ity Clerk acts as the City's Sup ervisor of Elections which includes providing
election information and timclines to citizen s and candidates, qualifying the candidates, m onitoring
required r e ports, preparin g resolutions for a pproving election workers, adverti sing, participating in
canvassing a nd declaring the resul ts, preparing resolutions for certi fying the results, and admin istering the
oath of office.
Between June 1, 2012 -May 23,20 13, the City Clerk staff:
• Attended 51 even in g or weekend meetings-37 Commission; 9 CEB and 5 BMRC
• Issued Business Tax Receipts-684 renewals, 81 new and 4 transferred
• Prepared 395 Li en letters
32
City Administration
City Clerk
PE RSONNELSERVCE S
Actual
2010-2011
Actual
2011-2012
Estimate
2012-201 3
Budget
2013-2014
Increase
!Decrease)
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total
Benefits
FICA
Pension
Health and Life Insurance
Worl<er and Unemploy Comp
Sub-Total
134 ,430
1,888
3.626
139 ,944
10,263
25,063
26 ,124
237
61 ,687
128,737
2,436
1.454
132,627
9,789
32 ,260
34,491
211
76,751
129,000
2,000
12.000
143,000
10,863
37,886
32 ,400
300
81 ,451
141 ,779
3,200
0
144,979
11 ,093
34 ,698
30 ,633
524
77,148
12,779
1,200
!12,000)
1,979
230
(3,190)
(1,567)
224
14,303)
Total Wages and Benefits 20 1,631 209,378 224,451 222,127 (2,324)
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Ulllities
Rentals and Leases
Insurance
Repairs and Maintena nce
Printing and Publishing
Advertising and Promotions
Other Currant Charges
OffiCe Suppltes
Operating Supplies
Books, Training, Memberships
Internal Service Charges
14,145
50
787
12
250
1,799
12,116
3,196
865
1,057
2,654
25
630
61
734
400
1,799
12,095
258
899
970
1,573
14 ,619
100
800
4 50
250
2,000
18,000
500
1 ,300
1,086
3,975
980
100
800
450
200
13,000
500
1,300
975
3,775
( 13,639)
0
0
0
(250)
(1,800)
(5,000)
0
0
(111 )
(200)
Total Operating Expenses 36,951 19,444 43,080 22,080 (21 ,000 )
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 1,150 !1 .150)
Total Capital Outlay 0 0 1,150 0 (1,1 50)
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 238,582 228,822 268,681 244,207 !24,474)
33
City Manager
Purpose:
To administer and enforce the enactments of the City Commission; to assist the
Commission in making policy and program decisions; and, to otherwise administer the
affairs of the City.
Key Objectives:
• Prepare a long-ran ge financial plan
• To assist the Commission annually to establish a Strategic Plan and then to supervise the
accomplishment of established priorities
• Continuously examine and monitor city departments to ensure that the City is operati ng
in an effective and productive manner
• Provide the Commission with adequate, pertinent and clear information to allow them to
make prudent decis ions
• Ensure that the handling of citizen complaints is done m an efficient, timely and
professional manner
• Communicate with citizens and the press to maintain an open and responsive atmosphere
necessary in a democratic government
• Carry out the goals, objectives and policies estab li s hed by the C ity Commission
Top S trategic Goals as Determined b y C ity Commission:
• Tipping Fees. Th e goal is to resolve the issue with the City of J acksonvill e about payment
oftipping fees for disposal of refuse from Atlantic Beach at Jacksonville's landfills.
• Golf Co urse. This goal is to work with the Selva Marina Country Club Board to maintain
green s pace and minimize adverse impacts to adjoining neighborhoods.
• Recruitment and Retention of Staff. The goal is to maintain and enhance the City's ab il ity
to recruit and retain dedicated and competent staff.
• Police Building. This goal is to provide adequate physical facil iti es to support th e needs
of the Police Department.
• Marsh Master Plan . This is to plan for, fund and construct improvements identified in the
2012 Marsh Master Plan.
34
City Adminis trati o n
C ity Manager
PERSONNELSERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total
Benefits
FICA
Pension
Health and Ufe Insurance
Woriter and Unemploy Comp
Sub-Total
Total Wages an d Benefits
OPERATING EXPENSES
Professional ServiCes
Contract Services
Local Travel
Communications
Postage
Utihties
Rentals and Leases
Insurance
Repairs and Maintena nce
Printing and Publishmg
Advertising and PromotJons
Other Current Charges
OffiCe Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Princ1pa l
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS
Budget
2013·2014
184,988
50
7.613
192,651
12,889
28,348
19.137
695
60,849
253,500
50
140
750
100
100
1,200
8,400
10,740
0
0
0
264,240
Increase
(Decreasel
6,488
0
(5.4221
1,066
(1,987)
2,306
397
295
1 ,0 11
2,077
0
0
0
0
0
0
0
400
400
0
0
0
2,477
Actual
2010·2011
346,128
0
42 .637
388,765
25,213
36,059
34,474
1,989
97,735
486,500
25
624
2,388
20
120
36
145
181
114
2,611
8,218
14,480
0
0
0
500,980
Actual
2011·2012
211,299
30,165
241 ,464
15,122
28,095
25.789
390
69,396
310,860
25
162
1,21 9
54
243
10
1,055
6,054
8,822
0
0
0
319,682
Estimate
2012·2013
178,500
50
13.035
191 ,585
14,656
26,042
18,740
400
59,838
251,423
50
140
750
100
100
1.200
8,000
10,340
0
0
0
261 ,763
35
Finance and A dministration
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 pro vid e c iti zens and management with unqualified audi t opinions annually
• To prepare and monitor the annual operating budget and long term financial plan
• To provide customers of the utility system with excellent customer serv ice
• To provide timely and efficient procurement support for all departments
• To assist management w ith financial and performance analysis to aid in decision making
Issues, Trends and H ighlig hts:
• Received an w1qualified audit opinion for FY 2012, with no management comments.
• Financing arrangements for a new well , sewer plant upgrades, odor control and a sludge
drying facility are complete.
• Financial Administration of 16 grants including two energy efficiency grants
Workload D ata Measurement FY-12 FY-11 FY-10 FY-09
Utility Bills Generated 96,094 95,937 95 ,628 96,293
Delinquent Notices Generated 2 1,383 22,213 21 ,500 20,979
Accounts Payable Checks Processed 4,998 5,191
2,600
18
5 ,307
2,640
9
5,588
2,754
7
Purchase Orders Processed 2,538
Grants Financia!Jy Administered 16
36
City Admini stration
Finance and Administration Department
Actual Actual Estimate Budgot Increase
2010-2011 20 11·2012 2012-2013 2013-2014 j Decr eas e)
PERSONNELSERVCES
Wages
Salaries and Wages 570,883 551 ,590 548,000 583,965 35,965
Overtime 4,595 3,975 5,600 2.500 (3,100)
Special Pay 18.034 65,264 12.200 0 j 12.200)
Sub-Total 593 ,512 620,829 565 ,800 586,465 20 ,665
Benefits
FICA 44 ,122 45,615 43,200 44,738 1,538
Pension 95,198 126,772 140,620 129,892 (10,728)
Health and ure Insurance 69,585 80,124 73 ,300 65,282 (8,018)
Wort<er and Unemploy Comp 2.696 2,516 2.800 4,189 1.389
Sub-Total 211 ,601 255,027 259,920 244,101 j15,819)
Total Wages and Benefits 805,1 13 875,856 825,720 830,566 4,846
OPERATING EXPENSES
ProressJOnal Services 41 ,450 45,476 55,123 4a ,OOO (9,123)
Contract Services 1,261 286 28,000 27,714
local Tra vel 114 108 50 100 50
Communications 5,127 5,667 5 ,500 5,800 300
Postage 40,n1 40,534 40,700 41 ,000 300
Ulllihes
Rentals and leases 1,299 585 400 400 0
Insurance
Repairs and Maintenance 38,114 39,316 40,400 6,400 (34,000)
Prmting and Publish1ng 23,585 24 ,425 24 ,300 24 ,300 0
Advertising and Promotions
Other Current Charges 1 2 ,145 0 0 0
Office Supplies 6,139 5 ,041 6,000 6,000 0
Operating Supplies 10,221 g ,856 1 1,600 10,800 (1 ,000)
Books, Training, Memberships 4,607 4,396 5,450 5,450 0
Total Operating Expenses
CAPITAL O UTLAY
Land
Build.ngs
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT S ERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To General Fund
To
Total Transfers
171,408
3,398
3,398
0
0
178,810
3,791
3,791
0
0
190,009
18,617
18,617
0
0
174,250
0
0
0
(15,759)
(18,617)
0
(18,617)
0
0
DIVISION TOTALS 979,919 1 ,058,457 1,034,346 1 ,004,81 6 j29 ,530!
37
Information Technology Division
Purpose: T he Information Technology Divis ion relies on its own internal staff, plus the
assistance of external partners, to provide all computer related serv ices for the City.
Over !50 City employees at 15 city locations are provided voice and data services. More
than 160 desktop and laptop computers utilize the data network compri sed of
underground fiber and w irel ess bridges , giving access to business applications such as
email, document management systems, police record management systems, C ity website,
and data file storage. Most business applications are run on Intel servers, with the
City's enterprise application (SunGard's HTE) run on a remote rBM i-Series.
Information Technology provides acquisitio n and support of all computers, printers,
copiers, and telephone systems used throughout the C ity.
Along with the day-to-day support, the lnformation Technology Division carries
responsibility for long range information system planning and maintenance of services.
Key Objectives for FY 2014:
• Begin the trans ition to a new enterprise application
• Install a videotaping system in th e Commission Chambers
• Continue the upgrade of our desktop operating system to Windows 7
• Upgrade the City Email server and software
Highlights from FY2013:
• Moved the City's Enterprise appli cation to SunGard data center
• Made records in the City's Document Management system availab le to
c itizens through our website
• Extend the fiber network to Water Plant #2
• Replaced two ap plication servers
• R e placed the copier in City Hall
38
City Administration
Information Technol ogy
PERSONNELSERVCES
Actual
2010-2011
A ctual
2011 -2012
Estimate
2012·2013
Budget
2013·2014
Increase
!Decrease~
W ages
Salnnea and W ages
Overti me
Special Pay
Sub-Total
Benefits
FIC A
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total
17?,:130
4 . 159
176,389
12,730
31 ,319
22,350
299
66,698
172 ,598
5 .582
178,180
12,972
43,032
3 1,028
279
87,311
172.000
650
172,650
13,276
47 ,849
31 ,600
300
93,025
180,881
0
800
181,681
13,900
54,360
29,888
655
98,801
8 ,881
0
150
9 ,0 31
624
8 ,511
(1 ,714)
355
5,776
Tota l Wages and Benefits 243,087 265,491 265,675 280,482 14 ,807
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Pnnting and Pub11sh1ng
Advertising and Promotions
Other Current Charges
OffiCe Supplies
Operating Supplies
Books, Training, Membersh1ps
5,450
276
13,315
225
56,875
61
234
39,180
3 .388
75
6 ,010
271
17 .387
66
78,112
163
27,785
3 ,850
4,000
400
24.000
250
60,000
250
18,000
3 ,800
24,000
400
24 ,400
250
231 ,650
250
17,500
5 ,500
20,000
0
400
0
171 ,650
0
(500)
1,700
Tota l Operating Expenses 11 8 ,984 133,719 11 0,700 303,950 193 ,250
CAPITAL OUTLAY
Land
BuOdings
Infrastructure Improvements
VehlcJes
Equ1pmen t 42,138 53. 123 68,300 207,225 138.925
Total Capital Outlay 42,138 53,123 68,300 207,225 138,925
DEBT SERVICE
Pnnclpal
Interest
Other
Tota l Debt Service 0 0 0 0 0
TRANSFERS
Total Transfers
DIVISION TOTALS
0
404,209
0
452,333
0
444,675
0
791 ,657
0
346,982 39
Human Resources
Purpose:
The Human Resource Department is responsible for supporting all Human Resource functions
p lus: payroll (employee and retiree), risk management, employee benefit programs (health, life,
dental, vision, and pre-tax 457/401 investments), workers' compensation insurance and claims,
employer insurance and claims (property, liability, automobile, etc.), negotiation of and
admin istration of two union contracts (Local 630 "Blue Collar" and Police unions), and
processing employee retirements.
K ey Objecti ves :
• Recruit and hire the best possible applicants for employment.
• Complete contract negotiations with the City's two unions.
• Maintain the City's Personnel Policy and Procedures Manual.
• Ma intain the C ity's Employee and Retiree payroll systems.
• Continue Supervisory training.
• Continue to grow the Employee Wellness Program.
Issues, T r ends, Highlights:
• For the budget year 2012-20 13, the cost of health insurance benefits decreased. A new
broker was brought on board and medical plans were re-designed providing our
employees with better coverage and fewer out-of-pocket expenses. Additional voluntary
benefits were added including vision, short and long term disability and an improved
dental plan.
• General and po li ce pension plans had an increase in employee contributions to 6%. The
general pension plan is closed to non vested and new employees. All non vested
participants in the general pension plan and new general employees will be eli gible to
participate in a defined contribution plan. The police pension plan w ill have decreased
benefits for all new hires.
• Additional c ity employee benefits were reduced. Personal leave now has a maximum
accrual of 680 hours with no sell back during employment and longevity pay was
eli minated for new employees. Current employees have their earned longevity included
in their base pay.
• The City will conduct a Pay and C lassification Study to review its job descriptions, pay
grades and ranges. Additiona ll y, the consultants will provide an impact statement of the
reduction in employee benefits and its affect on recruitment and retention.
Workload data (Calendar Year data for Full Time employees)
2012 2011 2010 2009
E mployees 116 11 3 11 8 118
Hire actions 20 8 13 14
R es ianations and Terminations 14 7 9 10
Retirement C hanges
(Additions/Deletion s) 510 10/0 2/3 2/4
S urvivor Pen sion 1
Retir ees Tota l (Net) 67 63 54 55
40
City Administration
Human Resources
PERSONNELSERVCES
Actual
2010-2011
Actual
2011-2012
Estimate
2012-2013
Budget
2013-2014
Increase
!Decrease)
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total
Benefits
FICA
Pension
Health a nd Life Insurance
WOI1\er and Unemploy Comp
Sub-Total
128,878
8 .835
137,713
10,400
23,422
10 ,848
232
44 ,902
122,915
42,369
165,284
12,656
36,704
12,591
268
62,419
119,000
0
2.200
121,200
9,272
20,219
12,300
250
42,1).41
124,306
0
0
12A,306
9,510
22,556
11 ,852
448
44,366
5,306
0
{2 .200)
3,106
238
2,337
(4 48)
198
2,325
Total Wages and Benefits 182,615 227 ,703 163,2A1 168,672 5,431
OPERAnNG EXPENSES
Professional Services
Contract Services
Local Travel
Communicallons
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintena nce
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Suppfi8S
Boolts. Training, Memberships
4,450
9,119
760
18
5,008
28
22
1,252
589
1,435
146
8,455
729
5,008
978
51
1,093
2 ,549
1,425
7,500
8,800
800
110
5 ,010
150
1 ,200
3,430
1 ,250
8 ,500
800
150
0
100
1,200
3,000
1,580
(7 ,500)
(300)
0
40
(5,010)
(50)
0
0
(430)
330
Total Operating Expenses 22,681 20,436 28,250 15,330 (12,920)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehlcles
Equipment
Tobl Capital Outlay 0 0 0 0 0
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 205,296 248,139 191,491 184,002 ~·489l
41
Legal C oun sel
P u r p ose:
T he purpose of this program is to p rovide legal services, including ordinance
interpretation, legal opinion, negotiation, litigation, etc., requested by the City
Commission, City Manager or City staff.
K ey Objectives :
• The City Attorney is appointed by the City Commission and acts as the legal advisor for
the municipa lity and all of its officers in matters relating to their official duties. The
attorney prepares contracts, bonds, and other instruments in which the City is concerned
and endorses on each his approval of the form and correctness thereof. When required to
do so by the City Commission, prosecutes and defends, for and on behalf of the C ity,
complaints, suits and proceedi ngs in which the City is a party. The attorney furnishes the
City Commissioners, City Manager or department heads of the City an opinion on any
question of law relating to thei r respective powers and duties.
I ssu es, T r e nds and H ighlights:
• Legal counsel for code enforcement issues, labor negotiations, and specialized employee
labor issues continue to be provided by outside contractors. Legal counsel for pension
issues is included in the Pension program.
42
City Administration
Legal Co uns el
Actual Actual Estim ate Budget Increase
2010-2011 2011·2012 20 12·2013 20 13-2014 !Decrease)
PERSONNELSERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total 0 0 0 0 0
Benefits
FICA
Pension
Health and Ufe Insurance 13,423 16,n9 17 ,616 16,726 (892)
Worker and Unemploy Comp
S ub-Total 13!423 16,n9 17 ,618 16,726 {892)
Total Wages and Benefits 13,423 16,n9 17 ,618 16,726 (892)
OPERATING EXP ENSES
Professional Services 108,436 103,451 146,600 110,000 (36,600)
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships 394 1,000 1,000
Internal Service Charges
Total Operating Expenses 108,436 103,845 146,600 111 ,000 (35,600)
CAPITA L 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
TRAN SFERS
To
To
0
DIVISION TOTALS 121 ,859 120 ,624 164,218 127 ,726 !36 ,492~
Total Transf ers 0 0 0 0
4 3
44
General Government
Combined Summary of Revenues and Expenses
Actua l Actual Estimate Budget Inc rease
2010-2011 2011-2012 2012-2013 2013-2014 {Decrease}
Reve nues:
General Fund Resources 522.033 427,370 800,295 443,964 (356,331)
Convention Development 270,817 90 ,986 80,300 80,300 0
Half Cent Sales Tax 640,978 651 ,516 661 ,700 694,870 33,170
Debt Serv1ce 69,719 73,548 67,345 0 (67,345)
Grant Funds - Miscellaneous 6 ,593 167,658 171 ,596 0 (171 ,596)
Cap1tal Project Fund 947,525 602,658 15,000 495,000 480,000
T otal Revenues 2,457,665 2,013,736 1,796,236 1 ,714,1 34 {82,102}
Expe n ses:
General Government 522,033 427,370 800,295 443,964 (356.331)
Convention Development 251 ,004 86.906 34,000 125,500 91,500
Hatf Cent Sales Tax 817,500 730,000 539,418 897,000 357,582
Debt Serv1ce 71 ,343 70,783 72 ,040 70,655 (1 ,385)
Grant Funds -Miscellaneous 7 ,376 314,321 24 ,150 0 (24,150)
Capital Project Fund 452 ,086 25,116 177 485,000 484,823
Total Expenses 2,121 ,342 1,654,496 1 ,470 ,080 2,022,119 552,039
Resource Allocation:
Personnel Services 147,117 173,222 173,591 174,028 437
Operating Expenses 242,916 254,028 233,634 336,436 102,802
Capital OuUay 729,966 344,529 702,619 880,500 177,881
Debt Serv1ce 71 ,343 70,783 72,040 70,655 (1 ,385)
Transfers 930,000 811 ,934 288,196 560,500 272,304
Total Resource Allocation : 2,121,342 1 ,654 ,496 1,470,0180 2,022,119 552,039
Summary of Authorized Positions
2012-2 013 2013-201 4
General Government
Building Official 0 .36 0 .36
Building Permits Technician I Clerk II 0.60 0.60
Receptionist I Permits Clerk 0.60 0 .60
Painter II 1.00 1.00
Painter I 0 00 0.00
2.56 2.56
45
General Government
Purpose:
This program is responsible for the non-departmental expenses of operating City Hall.
These include the building maintenance expenses of the City Hall complex, such as
carpentry, painting, plumbing, heating and air conditioning, and wi nd ow cleaning.
Expenditures that are not attributab le to any one di stinct area, s uch as liabi lity insurance,
and transfers from the Genera l Fund to other programs to supplement operations arc also
accounted for in this program area.
Iss ues, Trends and Highlights:
• Through generous donations, the City was able to acquire additional marsh land to
preserve. $341,704 of donated funds was used to purchase land in FY 2013.
• The Building Code enforcement program's acti vities are projected to support the
operation this year so lhat no transfer from the General Fund is necessary in Fiscal Year
20 14.
46
Ge neral Fund
Gen er a l Govern me nt
Actual Actual Estimate Budget Increase
201 0· 201 1 2011·2012 2012·2013 2013·2014 ~Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 100,451 105,612 106,836 115,731 6,895
Over1Jme 0 0 0 0 0
Special Pay 488 505 600 0 (600)
Sub-Total 100,939 106,117 109,436 115,731 6 ,295
Benefits
FICA 7,394 7,871 8,367 8,855 488
Pension 18,712 35,522 30,679 29,563 (1,116)
Health and life Insurance 18,133 22,259 23,024 17,704 (5,320)
WOI1<er and Unemploy Comp 1,939 1,453 2.085 2,175 90
Sub-Total 46,178 67,105 64,155 58,297 j5,858)
Total Wages and Benefits 147 ,117 173,222 173,591 174,028 437
OPERAliNG EXPENSES
Professional Services 34,320 14,802 10,000 20,000 10,000
Contract Services 16,188 14,292 17,800 18,000 200
Local Travel 0 0 0 0 0
Communications 2,717 2,952 3,200 3,200 0
Postage 9,671 11,287 11,600 12,700 1,100
UtihUes 30,625 28,309 23,500 23,500 0
Rentals and Le ases 2,817 2,457 2,400 2,700 300
Insurance 105,059 107,783 127,000 127,436 436
Repa1rs and Mamtenance 20,829 43,360 21,134 30,100 8,966
Printing and Publishing 3,265 1,023 2,300 2,300 0
Other Current Charges 3 ,521 6 ,822 2.500 2,000 (500)
Offtee Supplies 2,271 2,425 2.500 2,500 0
Operatmg Supphes 11 ,633 8,492 9,700 10,000 300
Books, Traming, Membershtps 0 0 0 0 0
Aid to other Gov Agency 0 0 0 0 0
Total Operating Expenses 242,916 244,004 233,634 254,436 20,802
CAPITAL OUTLAY
land 0 210 341,704 (34 1,704)
Butldings 0 0 0 0 0
Infrastructure Improvements
Vehicles 0 0 20.366 0 (20,366)
Equtpmenl 0 0 0 15.500 15,500
Total Capita l Outlay 0 210 362,070 15,500 (346,570)
DEBT SERVICE
Pnncipal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To Debt Service
To Storm Water Utility 0 0 0 0 0
To Sewer 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 132,000 9,934 31,000 0 !J1.000)
Total Transfers 132,000 9,934 31,000 0 (31,000)
DIVISION TOTALS 522,033 427,370 800 ,295 443,964 {3 56,3311
4 7
Convention Development Tax Fund
Purpose:
This program is funded through the levy of the local tourist development tax. The City
receives 2% of the collec6ons on the rental of living quarters, net of a I% administrative
fee ch arged by the County, plus interest earnings on the funds received and invested.
These funds are restricted by Florida Statute 212.0305 for the extension, enlargement,
improvement, or construction of a multipurpose conven6on center , co liseum, or exhibit
center, or to acquire, construct, remodel, repair or maintain one or more convention
centers, stadiums, exhibit halls, arenas, coliseums.
In ad dition to the uses described above, the City of Atlantic Beach, through Resolution
91-5, has authorized these funds to be used to acq uire and develop municipal parks,
li feguard stations, and/ or athletic fields. Contributions to promote tourism in the beaches
communities is a lso an approved use of these funds.
Issues , Trends and Highlights:
In FY 20 12, the Convention Development Tax Fund has reimbursed the General Fund for
the temporary use of funds through anticipated, annua l tax receipts.
In FY20 13, FY20 14 and into future years, the Budget plan is to include the use of these
funds as a match for grants dedicated to the Marsh Master P lan project. This will be
accomplished by transferring those funds to a Capital Project Fund so that multiple
funding sources can be combined to fund the projects.
48
Con ve n tion Deve l opment Tax Fu nd
Com bined Su mmary of Revenues a nd Expenditures
Actual
2010-2011
Actual
2011-2012
Estimate
2012-2013
Budgot
2013-2014
Increase
!Decreasel
Cash Forward 20,426 50,225 29,501 75,801 46,300
Ravonuos
Convention Development Tax
Interest Eamrngs
Oonallons &Grants
Transfer General or Half Cent Tax
66,582
2,334
129,901
72 ,000
90,588
3g8
80,000
300
80,000
300
0
0
Total Revenues 270,817 90,986 80,300 80,300 0
Other Financing Sources 9.986
Total Resources 301,229 141,211 109,801 156,101 46,300
Expenditures
Promotions
Veteran's Memonal Park
River Branch Preserve
Marsh Overlook I Kayak Launch
Transfer to Capital Improvement Fund
251 ,004 14,906
72 ,000
34 ,000
125,500
(34 ,000)
125,500
DIVISION TOTALS 251 ,004 86,906 ~.ooo 125,500 91,500
Other Financing Uses 24,804
Ending Cash 50,225 29,501 75,801 30,601 !45,200}
Total Expenses and Cash 301,229 141,211 109,801 156,101 46,300
Resource Allocation
Operating Expenses 0 0 0 0 0
Capital Outlay 251 ,004 14 ,906 34,000 0 (34 ,000)
Transfers 0 72 .000 0 125,500 125,500
Total 251 ,004 86,906 34,000 125,500 91,500
49
Half Cent Discretionary Sales Tax F und
Purpose:
This fund provides for the collection and spending of the add itional half cent sales tax.
These funds are to be restricted for use for capital projects th at are similar in nature to
those of the Better Jacksonv ille Plan. These projects w ill typically include General
Government p!'oj ects such as streets, public fac il ities, parks or land acquisition.
Iss u es, Trends and Highlights:
• In FY20 13, the Hal f Cent Discretionary Sales Tax fund includes a budget for City Hall
Parking Lot Lights, Irrigation Improvements for the Atlantic Blvd. medians and signage
for the Marsh Master Plan project.
• The FY20 13 budget in cludes $225,000 to fund improvements to Rose Park.
• The FY2014 Budget includes $285,000 to accumulate resources for future capital
projects associated with the Storm Water Master Plan.
• The FY2014 Budget also includes a $150,000 transfer to a Capital Project Fund for the
Marsh Master Plan project.
• Funds of $250,000 are included for the Seminole Streetscape project.
• The Budget a lso includes $ 130,000 for sidewalk improvements.
• Street resurfacing in the amount of$82,000 is also included.
• The State has also projected a 5% increase in this funding source over the current year's
estimate.
50
Half Cent Disc retionary Sal es Ta x Fund
Co mbined Summary o f Reve n ues a nd Ex p enditures
Actual Actual Estimate Budget Incr ease
2010-2011 2011-2012 2012-2013 2013-2014 (Decrease)
Restncted
Res tricted/Designated
Cash Forward
348,168
348,168
Revenues
Local 01screllonary Sales Surtax
Interest Eam10gs
635,446
5 ,532
Total Revenues 640,978
Other Financing Sources
Total Resources 989,146
Expenditures
Operating Expenses
Capital Outlay
Rose Pari<
Roof at Donner Community Center
C1ty Hall Parlting Lot Ughtmg
lrregatJon Improvements on At lantiC Blvd
Marsh Master Plan Signs
S1dewalk - w .9th. Then Sturdivant
Sem1nole Road Streetscape Project
Transf ers
To Storm W ater Ulllity Fund
To Cap.tal ProjeCt Funds
DIVISION TOTALS
Other Financing Uses
Res tricted
RestriCted/Designa ted
Ending Cash
Total Expanses and Cash
Resource Allocation
Operating
Cap1tal Outlay
Transfers
19,500
798,000
Total Resou rces 817,500
167,095
167,095
648,258
3 .258
651,516
818,611
230,000
500.000
83.835
83,835
206,117
206,117
122,282
122 ,282
660,000
1,700
693,170
1,700
33,170
0
661 ,700 694,870 33,170
745,535
225,000
25,000
4,600
6 ,8 18
26,000
252,000
900,987 155,452
82 .000 82,000
(225,000)
(25,000)
(4,600)
(6 ,818)
130,000 104,000
250,000 250.000
0
285,000 33.000
150,000 150,000
817,500 730,000 539,418 897 ,000 357 ,582
4,551 4 ,776
167,095 83,835 206,117 3,987 (202 ,130)
167,095 83,835 206,117
989,146 818,611 745,535
0
19,500
798.000
0
0
730.000
730,000
0
287,4 18
252.000
539,418
3,987
900,987
(202,130)
1 55,452
82 ,000
380,000
435,000
82.000
92,582
183,000
897,000 357,582
51
Debt Servic e F und
Purpose:
This fund accumulates the resources necessary to service all general long-term debt,
which is recorded in the City's General Long-Term Debt Account Group. The interest
and principal of the following governmental debt obligation is accounted for in this fund:
• SunTrust Revenue Refunding Bonds
Status: M atures December I , 20 13
Rate: 4.20%
Payments: Principal annually, interest semiannually
Security: Utilities Service Tax
Funding: Gas Tax and Water and Sewer Operating revenues
Purpose: Refund C ity ofGulfBreeze Note #2 to reduce interest rate on debt
Iss ues, Trends and Highlights:
• After FY20 14, this fund will be eliminated unless new Governmental Debt is issued .
52
Debt Service Fund
Combined Summary of Revenues and Expenditures
A ctual Actual Estimate Budget Increas e
2010·20 1 1 2011·2012 2012·2013 2013·20 14 !Decreas e)
Cash Forward
Revenues
Transfer from Gas Tax Fund
Interest Eamings
74,209
68,500
1,219
Total Revenues
Other F inancing Sources
Total Resources
69,719
143,928
DEBT SERVICE
Sun Trust-1999 Refunding Rovonue Bonds
Principal
Interest
61 ,620
9 ,723
DIVISION TOTALS
Other Financing Uses
71,343
72,585 75,350
71.000 67 ,045
2,548 300
73,548 67 ,345
146,133 142,695
63,684 67 ,715
7,099 4,325
70,783 72 ,040
70 ,655
0
70,655
69,195
1,480
70 ,655
!4,695)
(67 ,045)
(300)
(67,345)
(7 2,040)
1,480
(2,885)
!1 ,385)
Ending Cash 72,585 75,350 70,655 0 (!0,655}
Total Expenses and Cash 143.928 146,133 142,695 70,655 !72.040!
Resource Allocation
Debt Service 71 ,343 70.783 72 ,040 70 .655 (1 .385!
Total 71 ,343 70,783 72 ,040 70,655 !1 ,3 85 1
53
Misce llan eou s Gra nts
Purpose:
The Mi scellaneou s 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 section s of th e budget. The grants included are as follows:
In FY20 12, the Energy Grant s pecial re venue funds are used to account for moni es
recei ved and spent from the United States Department of Energy through the Florida
Energy and Climate Commission and an Energy Efficiency and Conservation Block
Grant (EECBG) through the City of Jacksonville as a subgrant recipient. Both grants
are part of the American Reco very and Reinvestme nt Act (ARRA) sti mulus fundin g.
The grants will be used to provide finan cial ass istance for the Atlantic Beach En ergy
Reduction Program.
In FY 20 13 , this fund also included a grant to retro fit and install wind protection for
so meofthe wind ows at City Hall.
I ss ues, Trend s a nd Highli ghts:
• In FY 20 11 , the City secured $234,789 from the Florida Energy and Climate
Commission and $103 ,400 from the City of Jacksonville EECBG. These grants will
be used fo r a variety of projects, including funding energy audits at eleven City
facilities, replacing 23 HVAC (heating and cooling) systems at the eleven City
facilities , retrofitting lights at two basebalVso ftball fields with more energy efficient
lighting technology, procurin g low em iss ion vehicles -one fully electric vehic le The
grants also provide funding for energy effic ient 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 o f $9,934
transferred from the General Fund in FY 2012 was re-budgeted for FY2013.
• There are no expenses propo sed for FY20 14 for thi s fund.
54
Miscellaneous Grants
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2010 -2 011 2011-2012 2012-2013 2013-2014 (Decrease~
Restricted 0 0 (146,663) 0 146,663
Restricted/Designated
Cash Forward 0 0 (146,663) 0 146,663
Revenues
Grant Proceeds -Energy 6,593 157,724 157,380 0 (157,380)
Grant Proceeds -Wind 0 0 14,216 0 (14,216)
Transfer In Matching Funds 0 9,934 0 0 0
Total Revenues 6,593 167,658 171 ,596 0 (171,596)
Other Financing Sources 783 0 0 0 0
Total Resources 7, 376 167,658 24,933 0 (24,933!
Expenditures
Operating Expen ses 10,024
Capital Outlay
Energy Grant 7,376 304,297 0 0 0
Wind Retrofit Grant 0 0 18,954 0 (18,954)
Tran sfers
5.196 (5,196)
DIVISION TOTAlS 7,376 314,321 24,150 0 (24,150~
Other Financing Uses 0 0 783 0 (783~
Restricted 0 (146,663) 0 0 0
Restricted/Designated
Ending Cash 0 (146,663) 0 0 0
Total Expenses and Cash 7,376 167,658 24,933 0 (24,933~
Resource Allocation
Operating 0 10,024 0 0 0
Cap1tal Outlay 7,376 304,297 18,954 0 (18,954)
Transfers 0 0 5,196 0 (5.196~
Total Re sources 7,376 314,321 24,150 0 (24 ,150 ~
55
Governmental Capital Project F und
Purpose :
• To build up cash reserve balances for future capital expenditures, including major
purchases of equipment and vehicles, other than those recorded in the Enterprise
(Proprietary) Funds
• To account for the spending of capital expenditure reserves, wh ich include items that
are not recurring or that will take more than one year to complete
• To account for the costs of projects in a separate fund from the associated activity, in
order to separate the capital outlay expenditure from the operating budget
• To track funding sources specifically designated for capital projects
Iss u es, Trends and H ighlights:
• Design of the new pub li c safety building was halted at an accumulated cost of
$334,457. The project is currently being re-evaluated. The budget for the
construction of a Public Safety Building has been removed.
• Improvements to the Veteran's Memorial Park, including a flag, pavilion , and stage
were constructed in FY 20 I I fo r an approximate cost of $ 122,063. The cost of
improvements was funded through a $50,000 contribution from the City of
Jacksonville, a $50,000 donation from the Beaches Veterans Memorial Park
Corporation, interest earni ngs accumulated in the Governmental Cap ital Projects Fund,
a nd $250 from private donations.
• The FY20 14 Budget includes funds for a ped path to be designed and for a mars h
overlook and kayak launch design. This is to be the fund that will track the Marsh
Master Plan project over multiple years assisted by additional funds from Grants,
Convention Development Taxes, Do nations and other transfers.
56
Governmental Capital Project Fund
Combined Summary of Reve nues and Ex penditures
Actual
2010-2011
Actual
2011·2012
Estimate
2012· 2013
Budget
2013·2014
Increase
(Oecreasel
Restricted 1,708,888 2,215,475 2,778,866 2,7g3,689 14,823
Restricted/Designated 0 0 0 0 0
Cash Forward 1,708,888 2,215,475 2,778,866 2,793,689 14,823
Revenues
Grant Proceeds • F.I.N .O. 0 0 0 142,000 142,000
Grant Proceeds· D.E.P . 0 0 0 17,500 17,500
City of Jacksonville 0 0 0 50.000 50,000
Donations 100,250 6,g70 0 0 0
Transfers • In
Half Cent Sales Tax 798,000 500,000 0 150,000 -150,000
Convention Development Tax 0 0 0 125,500125,500
Interest Earnings 4g,275 g5,888 15.000 10.000-(5 ,0001
Total Revenues 947,525 602,658 15,000 495 ,000 480,000
Other Ananclng Sou rces 14,148 0 0 0 0
Total Resources 2 ,670,561 2,818,133 2,793 ,866 3 ,288,689 494,823
Capital Outlay
Pu bli c Safety
Public Safety Building • Design 334,457 14,539 1 77 0 (1n)
Public Safety Building • Construction 0 0 0 0 0
Parks Maste r Plan 0 0 0 0 0
Veteran's Memorial Park 117,629 10,577 0 35.000 35,000
Ped Path Design 0 0 0 150,000 150,000
Marsh Overlook and Kayak Launch v0 0 0 300 .~ -300,000
DIVISIO N TOTALS 452,086 25,116 1 77 485,000 484,823
Other Fi nancing Uses 3,000 14,151 0 0 0
Restricted 2,215,475 2 ,778,866 2,793,689 2,803,68g 10,000
Restricted/Designated
Ending Cash 2,215,475 2,778,866 2,793,689 2,803,689 10,000
Total Expenses and Cash 2,670,561 2,818,133 2,793,866 3,288,689 494,823
Resource Allocation
Capital Outlay 452,086 25,116 177 485,000 484,823
Transfers
Total Resources 452,086 25,116 1 77 485,000 484,823
57
5&
Planning, Zoning and Building
Combined Summary of Revenues and Expenses
A c tual Ac tual Estimate Budget Increa se
2010-2011 2011 -2012 2012-201 3 20 1 3-2014 {Decrea s e ~
Re ve nues :
General Fund Resources 172,060 153,509 157,877 166,829 13,435
Building Code Enforcement 303.503 284 ,792 297,925 281,550 131,757
C .D.B.G . 75,527 320,814 79,064 75.000 (4,064)
Tree Protection 0 2 ,984 0 500 500
Total Revenues 551 ,090 762,099 534,866 523 ,879 141 ,628
Expenses :
Planning and Zoning 172,060 153,509 157,8n 166,829 8.952
C.D.B.G . 75,636 320,705 14,650 139,414 124,764
Building 296,332 262,008 262,870 267,354 4,484
Tree Protection 480 0 0 6 ,993 6,993
Total Expen ses 544,508 736,222 435,397 580,589 145,192
Resource Allocation :
Personnel Services 404 ,951 340,022 367,163 382,899 15,736
Operating Expenses 63,921 118,987 53,584 58,276 4,692
Capit al Outlay 75,636 277,213 14,650 139.414 124,764
Transfers
Total Resource Allocation : 544,508 736,222 435,397 580,589 145,192
Summary of Authorized Positions
201 2-2013 2013-2014
Plann i ng and Zoning
Redevelopment and Zoning Coordinator 0.00 1.00
Community Development Director 1.00 0 .00
Pnncipal Planner 1.00 1 .00
2.00 2 .00
Building
Building and Zoning Director 0 .00 0 .64
Building Official 0 .64 0 .00
Deputy Building Official 1.00 1.00
Building Permits Technician I Cieri< II 0.40 0.40
Receptionist I Permits Cieri< 0 .40 0.40
2.44 2.44
Total 4 .44 4 .44
59
Planning and Zoning
Purpose:
The Planning and Zoning Department administers zoning and land use related functions of the City
including: implementation and amendment of the Comprehensive Plan; review of app li cations for
Development Permits to verify consistency with land development regu lations and the Comprehensive
Plan ; compliance w ith requirements of State Growth Management laws; proposes amendments to city
land use regulations as appropriate; and implement studies, programs, and special projects as directed.
T he Department a lso serves as City liaison with Northeast Florida Reg ional Council and D epartment of
Community Affa irs and other State and Federal regulatory agencies as appropriate, and prov ides staff
support to the Community Development Board. Performs all administrative function s associated with
department activities and objectives.
Key Objectives :
• With continued focus on the River Branch Preserve and the marsh front natural resources, a
considerabl e level of activity will continue for Com munity Development as a partner in the
preparation and impl ementation of a resource management plan , including the implementation
of more web-based interac tive tools provid ing information fo r these resources.
• Mayport Road Corridor Revitali zation efforts -Activities that s upport this Strategic Plan
priority continue.
Iss ues, Trends and Highlights:
• With direction from the City Commission, the general concept of the Mayport Road Corrid or
Revitalization was expanded to include o th e r o lder neighborhoods with a focus on the Royal
Palms s ubdiv is ion. Significant s taff resources have been devoted to thi s effort, and a positive
measure of s uccess continues. Neighborhood preservation standards were adopted at part of the
Land Devel opment Regulations.
• Ass is t with planning acti vity rel a ted to the River Branch Preserve with C ity consu ltants.
Workl oad Data:
The Community Development Department is responsible for planning functions and land use and
zoning admi n istration, including review of all Building Permit applications and new business tax
receipts to verify cons istency with the Zoning and Land Development Regulation s and Comprehensive
Plan .
The Department also admini s ters the City's tree ord inance and is responsible for processing and issuin g
tree removal pennits. G IS services for Community Development and most all other departments of the
City are also provided by Community Development staff at an ever expanding pace.
60
General Fund
Pl anning and Zoning
Actual Actual Estimate Budget Increase
2010·2011 2011-2012 2012·2013 2013-2014 (Decrease!
PERSONNELSERVCES
Wages
Salaries and Wages 109,149 78,525 97,000 114,889 17,889
Overtime 0 0
Spec~al Pay 4,961 5,645 2,000 0 (2.0001
Sub-Total 114,11 0 84,170 99,000 114,889 15,889
Benefits
FICA 9,038 6,002 6,800 8,790 1,990
Pension 18,905 32,584 31,462 21,232 (10,230)
Health and Ufe Insurance 13,211 6,653 8,900 11 ,852 2,952
WOO<er and Unemploy Comp 106 487 525 734 209
Sub-Total 41 ,260 45,726 47,687 42,608 (5,0791
Total Wages and Benefits 155,370 129,896 146,687 157 ,497 10,810
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Ublatles
Rentals and leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Offace Supplies
Operating Supplies
Books, Training, Memberships
12, 100
460
2,371
618
721
420
16,386
171
734
120
2,371
1,257
494
945
1,135
500
100
50
750
2,500
1,600
590
800
1,800
2,500
3,000
50
242
240
1,000
800
1,500
2,500
2,500
(tOO)
0
(508)
240
(2,500)
(600)
(590)
0
(300)
0
Total Operating Expenses 16,690 23,613 11,190 9,332 (1,858)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay 0 0 0 0 0
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 172,060 153,509 157 ,8n 166,829 8,952
61
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 neighborhoods within that area of the
C it y designated as the CDBG Project Area.
Key Obj ectives :
Continue to fund infrastructure and neighborhood improvements within the City's CDBG Project
Ar ea, wi th a focus on provision of s id ewa lk s, parks and other neighborhood improvements that
improve the physical c haracter of neighborhoods and the quality of life within the overall CDBG
project a rea.
Issu es, Trends and Highlights:
FY 201 1 CDBG funds were approved to be used for continuing improvements to Donner Park,
including lights at the basketball court, a securi ty camera in the park, security lighting at the
community center, sod for the b aseba ll and soccer fields, and additional paved parking.
Funding levels to the CDBG program at the Federa l level have been reduced. As a sub-grant
recipient, our allocation for FY 20 12 was also reduced. With our $92,690 a ll otment, the City
assisted low-i ncome and otherwise eligible residents with the costs of septic tank abandonment or
removal, hook-up to central sewer and payment of permit and im pact fees, in compliance with the
City's mandatory co nversion pol icy.
The fun ding allocation for FY 2013 in the amount of $79,064 was to be used for sidewalks. This
project was not completed by year end.
The funding fo r FY 2014 has been proposed to fund Donner Park ba11 field improvements of
$75,000. The FY20 14 budget also includes the unspent portion of the FY20 13 allocation.
62
Community Deve lopment B l ock Grant
Combi n ed Summa ry o f Reve nues a nd Ex penditures
Actual
2010· 2011
Actual
2011 · 2012
Estimate
2012-2013
Budget
2013-2014
Increase
! Decrease!
Cash Forwar d
Revenues
Grant Proceed•
0
75,5?7
0
320,8 14
0
79.064
64,414
75,000
64,414
(4,064)
Total Revenues 75,527 320,814 79,064 75,000 (4 ,064)
Other Fin ancing Sources 109
Total Resources 75,636 320,814 79,064 139,414 60,350
Expenditures
Sa l ari es and Benefits
Oper ati ng Expenses
Contract Services
Operaung Supplies
Aid to Private Citizens 43,631 0
Capital Outlay
Infrastructure Improvements
Buildings
Eq uipment
Land
75,636 277,074 14,650 139,414 124.764
DIVISION TOTALS 75,636 320,705 14,650 139,414 124,764
Othe r Fi nanci ng Uses 109
Ending Ca sh 0 64,4 14 0 (64,414)
Total Expenses and Cash 75,636 320,814 14 ,650 139,414 124,764
Resource Allocation
Personnel Services
Oper aUng Expenses
Capital Outlay
0
0
75,636
75,636
0
43.631
277,074
320,705
0
0
14,650
14,650
0
0
139,414
139,414
0
0
124,764
124,764
63
B uildin g Code E nfo rcement F un d
P u r p ose:
The Building Department provid es efficient and effective professionally certified serv ices
for the enforcement of the adopted Florida Building Code related to building, mechanical,
plumbing, electrical, flood control, energy efficiency and handicapped accessibility. The
department strives to ensure a safe built environment for Atlantic Beach. The department
coordinates development activities with Planning, Utilities, Publi c Works, City of
Jacksonville Fire Department and several State of Florida Agencies including the Federal
Emergency Management Agency (FEMA). Our mission is to help homeow ners, li censed
contractors, architects and engineers properly navigate through the development
permitting process. The Building Department is also respons ible for actively enforcing
the Ci ty adopted International Property Maintenance Code relating to dangerous and
substandard buildings and property conditions. The department pro vides administrative
support to other City departments and is respon sib le for s upervi s ing maintenance and
repair of City Hall and the Commission Chambers buildings and equipment.
Key Obj ectives:
• Offer exceptional customer serv ice asststmg applicants through the City of
Atlantic Beach development permitting process. A staff of four employees
manages the required submittals for plan review an d inspection for all vertical
construction within the City, coordinating the approval process for several other
City departments.
• Monitor activities of City programs related to the Federal Emergency
Management Agency's Community Rating System to reduce ri s ing flood
insurance costs to property owners promu lgated by the National Flood Ins urance
Program. Co ntinue enforcement of U1e City Flood Control ordinance for
development within FEMA's designated floodplains.
• Monitor activities related to the In s urance Service Organization ratings for the
Building Code Effectiveness Rating Program in an effort to reduce wind
in s urance rat es . Maintain standards for building plan review and inspect ion
paying s pecial attention to hurricane force reaction s on buildings.
• Improve homeowner and contractor awareness of building codes via our
department website and various printed brochures.
• Provide administrative s upport to the Personnel, P lanning and Finance
department's office at City Hall rece pti o ni st counter.
I ss ue, T r ends a nd Highligh ts:
• Continuing the scanning process for large plans and permits currently being
stored in City Hall vau lt. Scanning will reduce storage costs to properly retain
records as required by State law.
64
• Continuing to improve communication of development review process related to
coordin ation of comments and plan requi rements for the Pub li c Works and
Utilities Departm ents . The development review process has greatly improved
resulting i n less time s pent by applicants waiting for approval. The Building
De partment created a process to clear all expired permits requiring property
owners to obtain a final inspection.
• Maintain activities related to the Insurance Service Organization (ISO) rating for
the Community Rating System (CRS) program and the Build in g Effectiveness
Rating (BER) program. Our ratings for both programs, wh ich help reduce
insurance rates, are well above the national average.
• The Building Department cont inues to assist with enforcement of th e International
Property Maintenance Code and other City ordin a nces.
• The Building Department is assisting in coordinating the remapping efforts of the
Federal Emergency Management Agency (FEMA)and working with property
owners of over 600 lots withi n A tl antic Beach that have been re-designated to be
located w ithin a flood zone. We are updating our Fl ood Contro l ordin ance as
requested by FEMA.
• Actively r eviewing software programs to use
permitting process including code enforcement.
for the community development
Workload Data
Activity FY-12 FY-11 FY-10 FY-09
Permits Reviewed and Issued 2,799 2,031 2,064 1,910
Plan Reviews 305 501 443 468
lnspections 4751 4006 4,006 3,734
65
Restricted
Operating Cash
Cash Forward
Revenues
Building Permit Fees
Plan Check Fees
Re-lnspeclion Fees
Radon Gas Fee
Construction Surcharge
Interest Eamings
Transfer from General Fund
M1scellaneous Revenues
Total Revenues
Othor Financi ng Sou rces
Total Res ources
Expendlturgs
Building Code Enforcement
DIVISION TOTALS
Other Financing Uses
Resllicted
Operating Cash
Ending Cash
Total Expen.ses and Cash
Resou r ce Allocation
Personnel S ervices
Operating Expenses
Capital Outlay
Debt Service
Transfers
Total Res ources
Buil ding Code Enforcement
Combined Summary of Revenues and Ex penditures
Actual Actual Estimate Budget Increase
2010-2011 2011-2012 2012-2013 2013· 2014 !Decr ease}
72 ,018 74 ,083 65,502
!24,706) !19,092) 12,065
47 ,3 12
205,322
35,559
605
430
430
1, 157
60.000
54,991
235,263
42 ,971
770
473
471
1,619
0
3.225
77,567
230,000
31 ,000
600
375
375
500
31 .000
4,075
65,718
46,905
112,622
235,000
41 ,000
600
400
400
500
3.650
216
34 ,840
35,055
5,000
10,000
0
25
25
0
(31 ,000)
!425)
303, 503 284 ,792 297 ,925 281,550 (16,375)
508
351 ,323 339,783 375,492 394,172 18,680
296,332 262.008 262 ,870 267,354 4,484
296,332 262,008 262 ,870 267,354 4,484
208
74 ,083
!19.092)
54,991
65,502
12.065
77 ,567
65,718
46,905
112,622
351 ,323 339,783 37 5,492
249,581 210,126
46,751 51 ,743
0 139
0 0
0 0
220,476
42,394
0
0
0
296,332 262,008 262 ,870
68,838
59 .980
126,818
394,172
225,403
41 ,951
0
0
0
267,354
AUTHORIZED PERSONNEL
Position 2012· 20 13
Building Official
Deputy Building Official
Bulld1ng Permits Technician I Clerk II
Receptionist / Permits Clerk
0.64
1.00
0.40
0.40
1,121
13,076
14,196
18,680
4,927
{443)
0
0
0
4,484
2013-2014
0.64
1.00
040
040
66
Building Code Enforcement Fund
P ERSONNELSERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total
Benefits
FICA
Pension
Health and Life Insurance
Woriler and Unemploy Comp
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postag e
Utilities
Rentals and Leases
Insurance
Repa1rs and Maintenance
Pnnling and Publishing
Advertising and Promotions
Other Current Charge s
Office Supplies
Operating Supplies
Books, Tra1ning, Memberships
Internal Service Charges
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equ1pment
Total Capital Outlay
DEBT SERVICE
Pnncipal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS
Building
A ctual Actual
201 0·2011 20 11 ·2012
176,419 138,562
3 ,089 2,727
179,508 141 ,289
13,390 10,694
32,136 34 ,341
22,191 21 ,718
2.356 2 .084
70,073 68,837
249,581
1,868
480
851
6 .826
358
(25)
447
3,613
1,079
31 ,054
46,751
0
0
0
296,332
210,1 26
17
262
2,276
26
240
888
6 ,794
420
75
3 ,487
1,933
35.325
51 ,743
139
139
0
0
262 ,008
Es timate
2012·2013
140 ,000
2 ,600
142 ,600
10 ,900
40 ,689
23 ,287
3 ,000
77,876
220,476
50
1 ,900
2 ,600
1 ,000
7 ,300
500
2
150
4 ,173
1 ,350
23.369
42,394
0
0
0
262,870
Budget
201 3·2014
151 ,266
0
0
151 ,266
1 1,574
41 ,983
17,587
2,993
74 ,137
225,403
50
1,000
2,320
50
948
4,879
400
150
4,200
1.350
26.604
41 ,951
0
0
0
267 ,354
Increase
jDecreasel
11 ,266
0
!2.600)
8,666
674
1,294
(5 .700) m
p ,739!
4,927
0
(900)
0
(280)
50
(52)
(2.421)
(100)
(2)
0
27
0
3.235
(443)
0
0
0
4,484 67
Tree Protection Fund
Purpose:
To provide funding to ensu re compliance with Chapter 23 of the Cod e of
Ordinances governing protected trees and landscaping requirements. Funding
sources wi ll include contributions, donations, and mitigation proceeds for tree
removal and site clearings. The fund s generated are to be used for planting of
trees w ithin the C ity of Atlantic Beach.
Key Objectives:
• To promote th e health, safety, welfare and general well -being of the citi zens of
Atlantic Beach, through the preservation of natural plant communities, the
in stall atio n of land scaping, and the protection of trees on publi c and private
property
• To promote the co nservation of energy and limited fresh water reso urces by
encouragi ng the planting of natural or cu ltivated areas and planting trees
• To promote and improve the aesthetic integration of natural and man-m ade
environments in ord er to reduce the harmful effects of development and use on
vegetation; and , thereby, improve the quality of life tltrough the abatement of
noise, glare, dust, and air po llu tion
I ss ues, Trends a nd H ighlig hts :
• In February 2010, the City Commission dissolved the Tree Conservation Board
and authorized City staff to review appli cations for tree remo val; determine
compliance with the T ree Ordinance; and, issue Tree Removal Pennits.
• Use avail able fund s for proj ects that plant or replace trees along public r ight-of
ways o r o n properties o r lands in public use to provide needed shade, aesthetic
enhancement or the re-establishment of tree canopy in neighborhoods and along
public roadways. Example: Jordan Park enhancement, through removal of
invasive species, planting of new oaks.
• Use avai lable fund s for projects that ed u cate private property owners and
encourage tree p lacement in required front yard s of residential properties.
Examp le: Florida Arbor Day Event & Adopt-a-Tree Program.
Workload Data:
• These funds are requested through the City Commission as projects arise and
meet the requirements of the ordinance. They are primarily expended und er the
recommendation s of City staff and th e City Manager.
68
Tree Protection Fund
Combined Summary of Reve nues and Exp enditures
Actual Actual EsUmate Budget l ncrea.se
2010-2011 2011·2012 2012·201 3 201 3-2014 {Decrease)
Cas h Forward
Revenues
Tree Mitigation Proceeds
Conlributlons/DonaUons
Total Revenues
Other Financing Sources
Total Resources
Expenditures
Contract Seflllces
OperaUng supplies
DIVISION TOTALS
Other Financing Uses
Endi ng Cas h
Total Expenses and Cash
Resource AllocaUon
Personnel Services
Operating Expenses
Capital OuUay
Debt Service
Transfers
3 ,989 3,509
2,106
878
0 2,984
3 ,989 6,493
480
480 0
3 ,509 6 ,493
3,989 6 ,493
0 0
480 0
0 0
0 0
0 0
480 0
6.493 6 ,493 0
500 500
0
0 500 500
6·,493 6 ,993 500
6 ,993 6 ,993
0 6 ,993 6 ,993
&,493
6 ,493
0
6 ,993
(6,493)
500
0
0
0
0
0
0
0
6,993
0
0
0
6,993
0
6 ,993
0
0
0
6 ,993
69
70
Public Safety
Combined Su m m a ry of Reve nues and Ex p enses
Actual Actual Estimate B udget I ncrease
2010-20 11 20 11 -20 12 201 2-20 1 3 2013-2014 {Decrease)
Revenues:
General Fund Resources 4 ,497 ,215 4,809 ,080 4 ,961 ,834 5 ,103,162 141 ,328
Police Grants 159,923 109,396 84,785 70,000 (14,785)
Police Trust 45,721 43,247 31,665 26,660 {5.005)
Tota l Reve nues 4,702,859 4 ,961 ,723 5,078 ,284 5,1 99,822 121 ,538
Expen ses:
Pollee Services 3 ,268,163 3,518 ,713 3,650 ,269 3 ,750,552 100,283
Police Grants 183,430 109,396 84,785 70,000 (14,785)
Police Trust 42.405 48,100 52,300 56,763 4.463
Rescue Services 1,162,892 1,203,764 1 ,219,140 1,289,327 70,187
Code Enforcement 66,160 86,603 92.425 63,283 (29,142)
Total Expe nses 4 ,723,050 4 ,966,576 5,098,919 5,2 29,925 131 ,006
Resource Allocation :
Personnel Serv1ces 3,224,825 3.486,222 3,576,295 3,586,670 10,375
Operating Expenses 1,325,561 1,348,393 1,414.290 1,483,242 68 ,952
Capital Outlay 172,664 131,961 108,334 152,513 44 ,179
Debt Service 0 0 0 0 0
Transfers 0 0 0 7,500 7 ,500
Total Reso u rce Allocat ion: 4,723,050 4 ,966,576 5,098 ,919 5,229,925 131 ,006
Summ ary o f Authorize d Posit ion s
Pollee
Police Chief
Commander
Sergea nt
Detective
Patrol Officer
Administrative Assistant
Communications Supervisor
Emergency Communications Officer
Police Records Specialist
Police Records Clerk
Police Records Clerk -(Part Time)
Property Evidence Records Clerk
Animal Control Officer
School Crossing Guard -(Part Tlme)
Fire, Rescu e a nd Lif eg uard Operations
Life Guard Captain-(Part Time)
Lifeguard Lieutenant-(Pa rt Time)
Lifeguards -(Part Time)
Code Enforceme nt
Code Enforcement Officer
T ota l Pu blic Safety
2012-2013
1.00
3 .00
6.00
3 .00
15.00
1 .00
1 .00
5 .00
1 .00
1 .00
1 00
1 .00
2 .00
2.00
43.00
2 .00
4.00
12 .00
18.00
1.00
62.00
2013-20 14
1 00
3.00
6 .00
3 .00
15.00
1 .00
1 .00
5 .00
1 .00
1 .00
1 00
1.00
2 .00
2 .00
43.00
2 .00
4 .00
12.00
18.00
1 .00
62.00
7 1
Police Department
P urpos e:
The M ission 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 res ponse to
problems and relentless pursuit of criminals, while always respecting each person's
Constitu tional Rights and personal dignity. Our focus is to improve the quality of li fe in the City
of Atlantic Beach by maLntaining community partnerships that promote safe streets and
neighborhoods.
The po lice department operates e ight (8) divisions which include Admin istration, Patro l,
Investigations, Crime Suppression, Communi cations, An im al Contro l, Crossin g Guards, and Life
Guards. Each of these divisions actively engages in pro-active activities relative to community
service, law enforcement and safety. The Police Department members engage in crimLnal
investigations, preventive patrol, traffic enforcement, crime prevention, traffic crash
investigations, SWAT functions, DUI enforcement, record keeping, animal contro l, and support
for the Police Explorer Program. The Communications Division answers all 91 I calls for police,
fire, and emergency medical responses within the city of Atlantic Beach.
Key Objectives 2013-14 :
One major strategic Lnitiative for the A tl antic Beach Police Department for the 2013-14 year is
Pedestrian and Bicycle Safety. T he Police Department will continue a city wide Pedestrian and
Bike Safety initiative to educate th e public, enforce the laws, an d add safety enhancements where
needed; all in an effort to reduce accidents and injuries while raising awareness.
Other key objectives for the Police Department in 20 I 3-14 include:
• To cont inue placing an emphasis on Community Oriented Pol icing. One officer will
continue to be ass igned to the Community Oriented Policing Unit full time, which will
focus primarily in the Mayport Corridor area. This officer's salary is mostly funded
through a JAG grant.
• To conti nue focused traffic enforcement throughout the city, with an emphas is on speed
and DU I enforcement.
• To seek and utilize all availab le grant funding for all police operat ions and emergency
prepared ness initiatives.
2012 Highughts :
The Community Oriented Policing (COPS) program and the Crim e Suppression U ni t continued
to focus on the Mayport Corridor area througho u t the year. There has been a dramatic
improvement in the drug, transien t and prostitution problems since the Mayport Corridor
72
Redevelopment initiative began four years ago. Numerous educational and mentoring programs
and eve nts have been held at local community centers for children within the neighborhoods.
In 20 12, members of the Atlantic Beach Police Department made 903 arrests, which include 269
DUI arrests.
Atlantic Beach had the lowest per capita (crimes per 1,000 residents) crime rate in Du val County
for 2012 and was lower than the state average. City wide, there was a 22% decrease in Part I
crimes in 2012 as compared to 2011 (from 473 to 368).
The State Of Florid a mandated a new tclccommunicator cert ifi cation for all officers who relieve
a dispatcher, even though it may only be incidentaL All sworn officers we nt through trai nin g
and testing which is administered by the state Department of Health.
Work load Data
Activity 2009 2010 2011 2012
Average Emergenc y response
time in minutes 2min 35 sec lmin 47sec 2min 1 sec 2min 29sec
Total C rime Rate
Per 1,000 Population 38.6 1 35.73 37.33 28.86
Arrests 987 838 9 12 903
CaUs 30,005 29,889 26 ,200 21,83 1
Traffic Citations 4,880 4,734 4,664 4,209
Index Crimes 532 488 473 367
73
General Fund
Police Administration
PERSONNELSERVCES
Actuol
2010· 2011
Actual
2011·2012
Estimate
2012·2013
Budget
2013-2014
Increase
!Decrease!
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total
Benefits
FICA
Pension
Health and Ufe Insurance
Wor1<er and Unemploy Comp
Sub-Total
303,040
!52
6 . 196
3 09,288
22,603
63,733
30,205
4,099
120,640
306 ,257
288
11 ,064
317,609
23,379
88,804
35,953
4,398
152,534
237,000
150
6,585
243,735
18,211
82 ,1 1 1
26,042
4,076
130,440
249,772
150
960
250,882
19,196
6 3,373
17,843
3 ,951
104,363
12,772
0
(5.6251
7 ,1.7
g85
(18,738)
(8,199)
(125)
(26,077)
Total Woges ond Boneflts 429,928 470,143 374,115 355,245 (18,930)
OPERATING EXPENSES
Profess•onal Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and M aintenance
Printing and Publis hing
Advertising and Promotions
Other Current Charges
Office Supplies
Operati ng S upp lie s
Books, Training, M emberships
6 ,327
21 ,31 I
28,021
847
17,481
1,090
20,374
10,975
976
7 ,663
10 ,397
2 ,298
3 ,426
14,724
27,921
236
17,723
240
25,331
7 ,592
2,842
7 ,279
6 ,054
2,268
2 .000
14,000
45 ,000
500
14,100
500
27,300
8 ,000
1,000
8,000
8,800
2,300
5 ,500
16,250
68,000
500
13,500
500
24,800
9 ,000
1 ,000
6 ,000
8 ,800
2 ,300
3,500
2 ,250
0
23,000
0
(600)
0
(2,500)
1,000
0
0
0
0
Total Operating Expenses 127,760 115,436 131 ,500 158,150 26,650
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
37,625
27 ,197
17 ,974 0
Total Capital Outlay 64,822 17,974 0 0 0
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
T o
Total Transfers 0 0 0 0 0
DIVISION TOTALS 622,510 603,553 505,675 513,395 7,720
74
Ge n er a l Fund
Po lice Patrol
PERSONNE LSERVC ES
A ctual
2010.2011
A ctual
2011·2012
Estimate
2012·2013
Budget
2013·2014
Increase
!Decrease!
Wagos
Salaries and Wages
Overtime
SpecJaiPay
Sub-Total
Benefits
FICA
Pension
Health and ufe Insurance
Wooer and Unemploy Comp
Sub-Total
933.974
98.763
108,281
1 ,141 ,018
89,768
287,005
119,423
29.797
525,993
1,006,127
72.664
92,254
1 ,171 ,045
90,096
379,178
189.313
28,434
687,021
1,140,419
71,400
104,526
1 ,316,345
103,665
400,809
241 .693
35.000
781 .1 67
1,223,286
78,500
46 ,230
1 ,348,016
105,275
452,134
232,373
44 ,660
834,442
82,867
7 ,100
!58.2961
31 ,671
1,610
51,325
(9 ,320)
9 .660
53,275
Total Wages and Benefits 1 ,667,011 1 ,858,066 2 ,097,512 2,182,458 84,946
OPERATING EXPENSES
Professional ServiCeS
Contract Services
local T ravel
Communications
Postage
Utdolles
Rentals and leases
Insurance
Repairs and Maintenance
PrintJng and Publishong
Adven1sing and Promotions
Other Current Chatges
Office Supplies
Operating Supp lies
Books. Training, Memberships
lntema.l Servk:e Charges
480
7,581
143
11 ,448
13,236
112,636
474
8,194
4 25
4 .410
3 ,168
8 ,686
128,030
75
6,000
950
5,880
500
18,600
130,000
5,500
950
6,000
27,350
13,000
131,000
(7 5)
(500)
0
120
26,850
(5.600)
1,000
Total Opera ting Expenses 145,524 153,387 162,005 183,800 21 ,795
CAPITAL OUTLAY
Land
BulldlllQS
Infrastructure Improvements
Vehicles
Equipment
32,326
45,699
52,032
2,437
70,000
15.749
35,000
27.250
(35,000}
11,501
To tal Capital Outlay 78,025 54,469 85 ,749 62,250 (2 3,499)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
ToUII Transfers 0 0 0 0 0
DIVISI ON TOTALS 1 ,8901560 2,065,922 2 ,345,266 2,428,508 831242
75
Gene ral Fund
Police Crime Suppression Un it
PERSONNEL SERVCES
Actual
2010·2011
Actual
2011·2012
Estimate
2012·2013
Budget
2013-2014
Increase
(Decrease)
Wages
Salar1es and Wages
Overtime
Spec~al Pay
Sub-Total
Benefits
FICA
Pension
Health and life Insurance
Worker and Unemploy Comp
Sub-Total
57,842
8 ,694
30,233
96,769
10,488
26,2 47
11 ,598
2,833
51 ,1&4
79,374
6,356
16.378
102,108
10,526
36,326
22 ,017
3,408
12.2n
100,000
7,500
12.000
119,500
1 1,878
4 9,560
18,375
4.700
&4 ,513
108,349
7,500
g,847
125,696
12,831
54,067
20,298
5.508
92,704
8 ,34g
0
{2.153}
6,196
953
4 ,507
1 ,923
808
8,191
Total Wages and Benefits 147,933 174,385 204,01 3 218,400 14,3 87
OPERATING EXPENSES
Professional ServiCes
Contract Services
Local Travel
Communicatlons
Postage
Utihtles
Rentals and Leases
Insurance
Repairs a nd Maintenance
PrinUng and Publishing
Advertising and Promotions
Other Current Charges
OffiCe Suppli es
OperaUng Suppl.es
Books, Traimng, Memberships
Investigations
24
6,980
282
2,000
441
7,465
940
1,000
50
900
6 ,700
1,200
4,000
100
900
7 ,000
1, 100
3,000
50
0
300
( 100)
{1 .000)
Total Operating Expenses 9,286 9,846 12,850 12,100 (750)
CAPITAL OUTLAY
Land
Build1ngs
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outla y 0 0 0 0 0
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 157,219 184,231 216,863 230,500 13,637 76
General Fund
Police In vestigations
Actual Actual Estimate Budget Increase
2010-2011 2011-2012 2012-201 3 2013-201-4 {Decreaso1
PERSONNELSERVCES
Wages
Salaries and Wages 112 ,640 139,438 99,500 109,552 10,052
Overttme 3 192 815 2.500 2,500 0
Spec~al Pay 12 .182 17,480 16,000 10,050 (5.9501
Sub-Total 128,01-4 157 ,733 118,000 122,102 -4 ,102
Benefits
FICA 9 ,318 11 ,568 8 ,979 9,342 383
Pension 41 ,677 66,858 34,735 39 ,396 4,661
Health and U fe Insurance 16,629 20,7 12 13,850 6,024 (7,826)
WOI'ker and Unemploy Comp 2 ,857 3,782 3.100 4,011 911
Sub-Total 70 ,-481 102,920 60 ,66-4 58,n3 (1 ,8911
Total Wages and Benefits 198,-495 260,653 178,66-4 180,875 2,211
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communicabons
Postage
Uti hUes
Rentals and Leases
Insurance
Repairs and Matntenance
Pnntlng and PubUshtng
Advertising and Promotions
Other Currenl Charges /Investigations
Office Supplies
Operating Supplies
Books, Training, Memberships
29
960
60 1
37
32
662
240
1,119
50
600
900
50
600
1,000
0
0
100
Total Operating Expenses 1,590 2,090 1 ,550 1,650 100
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
13,132
Total Capita l Outlay 0 13 ,132 0 0 0
DEBT SERVICE
Pnnclpal
Interest
Other
Total Debt Sorvlco 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 200,085 275,875 180, 21-4 182 ,525 2,31 1
77
Genera l F und
Police Dispatch
PERSO NNELSERVCES
Wages
Salaries and Wages
Overtime
SpeciSI Pay
Sub-Total
Benefits
FICA
Pension
Health and Ufe Insurance
W()(!(er and Unemploy Comp
Sub-Total
Act ual
2010-2011
199,718
5,371
21 ,2 91
226,380
16,928
26.008
26,124
381
69,441
Actual
2011-2012
166,528
7,325
31 ,050
204,903
15,315
51 ,617
30,291
318
97,541
Estimate
2012-2013
161 ,000
10,000
12,000
183,000
15,000
62 ,428
33,500
300
111,228
Budget
2013-2014
184 ,346
6,500
5,240
196,086
15,005
19,515
21,159
689
56,368
Increase
{Decrease)
23,346
(3,500)
{6.760)
13,086
5
(42 ,913)
(12 ,341)
389
(54,860)
Total Wages and B enefits 295,821 302,444 294,228 252,454 (41,714)
OPERATING EXPENSES
Professional Services
Contract ServiCeS 250
Local Travel
Communications
Postage
UblitJes
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
AdvertiSing and Promotions
Other Current Charges
Office Supplies
Operating Supplies 839 1,694 1,000 1,000 0
Books. Training, Memberships
Internal Service Charges
Total Operating Expenses
CAPITAL OUTLAY
Land
Build•ngs
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Tr ansfers
1,089
0
0
0
1,694
0
0
0
1,000
0
0
0
1,000
0
0
0
0
0
0
0
DIVISION TOTALS 296.910 304,138 295,228 253,454 {41,7741
78
Ge neral Fund
Po llee Anima l Co nt r o l
Actual Actual Estimate Budget Increase
2010·2011 2011-2012 2012-201 3 201 3-2014 l Decrease}
PERSONNEL SERVCES
Wages
Salaries and Wages 55,651 41 ,349 55,183 58,624 3 ,441
Overtime 169 1,416 750 400 (350)
Special Pay 2.270 2.560 2.900 400 (2 .500}
Sub-Total 58 ,09 0 45,325 58,833 59,424 591
Benefits
FICA 4,414 3,461 4,307 4,547 240
Pension 10,203 14,0 15 16,571 11,001 (5,570)
Health and life Insurance 5 ,588 2,400 5 ,850 5 ,943 93
W0111er and Unemploy Comp 669 588 850 960 110
Sub-Total 20,874 20,464 27 ,578 22,451 (5 ,127}
Total Wages and Benefits 78,964 65,789 86 ,411 81 ,875 (4 ,536)
OPERATI NG EXPENSES
Professional Services
Contract Services
Local Travel
Communicabons
Postage
Utilities
Rentals and leases
Insurance
Repairs and Maintenance
Pnntmg and Publish1ng
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Traimng , Membersh1ps
170
2, 113
168
960
1,177
6 ,259
622
1,784
441
192
240
426
4,131
400
1 ,800
600
212
700
7 ,200
400
2.000
600
200
600
6 ,300
0
200
0
(12)
100
(900)
Total Operating Expense.s 10,847 7 ,838 10,912 10,300 (612)
CAP ITAL OUTLAY
Land
BuildingS
Infrastructure Improvements
Vehicles
Equ1pment
40.000 40,000
Total Capital Outlay 0 0 0 40,000 40 ,000
DEBT SERVICE
Pnn<:lpal
Interest
Other
Total Debt Sorvlco 0 0 0 0 0
TRANSFERS
To
To
Total Tr ansfers 0 0 0 0 0
DIVISION TOTALS 89,811 73,627 97,323 132,175 34,852
79
General Fund
Po llee School Guards
PERSONNEL SERVCES
Wages
Salaries and Wages
Overume
Spec~al Pay
Sub-Total
Benefits
FICA
Pension
Health and Life Insura nce
Worker and Unemploy Comp
Sub-Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utthties
Rentals and leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Offtee Supplies
OperaiJng Supplies
Books, Training, Memberships
Internal Service Charges
Tota l Operating Expen ses
CAP ITAL OUTLAY
land
Buildtngs
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Servi ce
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS
Budget
201 3·2014
8 ,964
8 ,964
687
294
981
Increase
(Decrease)
291
291
22
(18) ..
Actual
2010· 2011
9,133
9,133
699
1,236
1 ,935
Actual
2011·2012
9,437
9,437
722
1,208
1 ,930
Estimate
2012-2013
8 ,673
8 ,673
665
312
977
11 ,068 11 ,367 9,650 9 ,945 295
50 50 0
0 0
0 0
0 0
0 0
11 .068 11 ,367
5 0
0
0
0
9,700
50
0
0
0
9,995
0
0
0
0
295
80
Poli ce Grants
Purpose:
The Police Grants are used to enhance Public Safety operations and utilize available
grants to provide the funding for public safety initiatives.
I ss u es, T rend s and Highlights :
• In FY 20 I J, the Atlantic Beach Pol icc Department secured more than $ 127,000 in
grant funds. These funds were utilized for a variety of projects, in cl uding funding the
C.O.P.s officers, paying the salary for a Crime Suppression Unit detective, obtaining a
security camera for the skate park, and outfitting the multi-purpose, mobile command
vehicle.
• For FY 20 12, the Department is requesting $105,574 in Justice Assistance Grant
(JAG) funds to be used to pay the sa laries of one ( I) C.O.P.s officer and (1) Crime
Suppression Unit (CSU) detective, and a portion ofthe Redevelopment Coordinator's
salary.
• For FY 2013, the Departme nt is requesting $82,000 in Justice Assistance Grant (JAG)
fu nds to be used to pay the salaries of one ( 1) C.O.P.s officer and one (1) Crime
Suppression Unit (CSU) detective.
• For FY 2014, the Department is requesting $76,249 in Justice Assistance Grant (JAG)
funds to be used towards the salaries ofone (1) Community Oriented Policing (COPs)
officer and one (l) Crime Suppression Unit detective.
8 1
Police Grant Funds
Police Departme nt
Actual Actual Estimate Budget Increase
2010-2011 2011·2012 2012-2013 2013-2014 (Decrease)
Cash Forward 23 ,996 0 0 0 0
Revenues
Grant Proceeds 159,923 109,396 84,785 70,000 (14 ,785)
Interest
Transfer from General Fund 0 0 0 0 0
Total Revenues 1 59,923 109,396 84,785 70,000 (14,785)
Other Financing Sources 0 0 0 0 0
Total Resources 183,919 109,396 84,785 70,000 (14 ,785)
Expenditures
Salaries and Wages 154,798 105,574 82,000 70,000 (12,000)
Operating Expenses
Professional Services 0 0 0 0 0
Contract Services 0 0 0 0 0
Communicatloos 0 0 0 0 0
Rentals and leases 0 0 0 0 0
Other Current Charges 0 0 0 0 0
Operating Supplies 0 0 0 0 0
Training 0 0 0 0 0
Total Operating Expenses 0 0 0 0 0
Capital Outlay
Vehicles 23,507 0 0 0 0
Equipment 5,125 3,822 2 ,785 0 (2,785!
Total Capital Outlay 28,632 3,822 2,785 0 (2 ,785)
Transfers
To Police Trust fund 0 0 0 0 0
To General Fund 0 0 0 0 0
To Vanous Grant Funds 0 0 0 0 0
Total Transfers 0 0 0 0 0
DIVISION TOTALS 183,430 109,396 84,785 70 ,000 (14,785)
Other Financing Uses 489 0 0 0 0
Ending Cash 0 0 0 0 0
Total Expenses and Cash 183 ,919 109,396 84,785 70,000 (14,785!
Resourc~ Allocation
Personnel Services 154,798 105,574 82,000 70,000 (12,000)
Operating Expenses 0 0 0 0 0
Capital Outlay 28,632 3,822 2,785 0 (2,785)
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resou rces 183,430 109,396 84,785 70,000 (14,785)
82
Police Special Revenue F unds
The Police Special Revenue Funds receive revenue from several distinct sou rces. The
funding derived from those revenue sources is restricted to very specific purposes.
Police Training Funds
Purpose:
Restricted funding from a surcharge on Unifonn Traffic Citations is dedicated to
police training. Historically, when available, the City has funded police training
from this account. For the past 4 years, no General Fund resources have been
required to fund any police training. There is a sufficient reserve in the account to
conti nue to fund all police training for several more years.
Radio Communications Special Revenue F und
Purpose:
The purpose of this restricted funding is to purchase radios, related equipment and
to pay for monthly airtim e 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. ln FY 2013-14, these funds will be used to cover part of the
monthly radio airtime charges paid to the City of Jacksonville.
C ontraban d/Fo rfeiture F unds:
Purpose:
Revenue in this account is received from court dispositions including, but not
limited to, the seizure and forfeiture of property that has been used in fe lony
crimes. Federal and state forfeiture funds are tracked separately because each has
its own set of limitations.
The key objectives of these funds are to provide a funding source for Police to use
as matching funds for grants, to procure equipment, and to finance in vestigative
expenses for protracted operations.
The revenue generated from this source is very difficult to predict. The funding is
dependent on the investigations that are being conducted at any given time, and
the resulting seizures are often a result of chance.
83
Po lice Sp ec i al Reve nue Fu nds
Public Safety
Actual Actual Estimate Budget Increase
2010-2011 2011 -2012 2012-2013 2013-2014 (Decrease)
Cash Forward 162,233 166,106 165,171 144,536 (20 ,635)
Revenues
State Forfeitures
Federal Forf811ures
Clerl(-Court Costs
Radio Communlcallons Fees
lnlerest
Miscellaneous
16 ,382
0
6 ,416
18,602
4,117
202
5,888
0
5 .682
18,087
6 ,243
7,347
4 ,300
0
6 ,400
19,200
950
8 15
0
0
6 ,400
19,200
1,060
0
(4,300)
0
0
110
(815)
Total Revenues 45,721 43,247 31 ,665 26,660 (5 ,005)
Other Financing Sources 2,114 3,918 0 0 0
Total Resources 210,068 213,271 196,836 171 ,196 (25 ,640)
OPERATING EXPENSES
Contrac t Services
lnvesligatlons
Communications
Training
Printing and Publishing
Operating Supplies
~r Curren t Cha rges
Books, Training , Memberships
29,000
2,000
11 ,405
30,001
0
12,099
20,000
2,500
24,000
19,000
0
16,000
(1.000)
(2.500)
{8.000)
Total Operating Expenses 42,405 42,100 46,500 35,000 (11 ,500)
CAPITAL OUTLAY
Vehicles
Equipment
Total Capital Outlay
0
0
6 ,000
6,000
5.800
5,800
14,263
14,263
8 ,483
8 ,463
TRANSFERS
To Police Grant & Trust Funds
Tota l Transfers
0
0
0
0
0
0
7 ,500
7,500
7,500
7 ,500
DMSION TOTALS <421405 48,100 52.300 56,763 4 ,463
Other Financing Uses 1 ,557 0 0 0 0
Ending Cash 166,106 165,171 144,536 11<4,433 !J0,103)
Total Expenses and Cash 210 ,068 213,271 196,836 171,196 (25 ,640!
84
Fire Division
Di v i s i o nal Summary
Resource Allocation
Personnel Services
Operating Expenses
Capital Outlay
De bt Service
Transfers
Total Resources
Actual
2010.2011
178,366
983,341
1 185
0
0
1,162 ,892
Actual
2011·2012
172,352
1,011,929
19.483
0
0
1,203 ,7M
Estlmato
2012·2013
178,501
1,040,639
0
0
0
1, 219,1.0
Budget
2013-201.
178,035
1 ,075,292
36,000
0
0
1,289,327
Increase
~Decreasel
(466)
34.653
36.000
0
0
70 ,187
Expenses:
R re Control/ Rescue
ureguards
Total Expenses
967,705
195.187
1 ,162,892
993,757
210.007
1 ,203,7M
1,019,436
199,704
1 ,219 ,1~
1,050,592
238.735
1, 289,327
3 1, 156
39.031
70,187
Summary o f Authorized Positions
201 2·2013 2013-2014
Fi re Department
Public Safety 01rector
0.0 0.0
Lifeguards
lieutenant
Capta1n
Ufeg uard
20
4.0
12.0
18.0
2 .0
4.0
12.0
18.0
85
Fire and Lifeguards
Purpose:
The Fire and Emergency Medical Services in Atlantic Beach are pro v ided through a
contract between the City of Atlantic Beach and the City of Jacksonville. Atlantic Beach
provides faci liti es and funding to J acksonville, and Jacksonville staffs the Atlantic Beach
Fire Station. The agreement provides for an Advance Life Support (ALS) level of
emergency medical care for c iti zens , and the department members continue to provide
tours , blood press ure checks, and community services as requested.
Li feguards are also provided in this bud get, and they provide for the protection of li ves
and propert y on the beach from April un ti l September each year.
Key Objectives:
• Maintain A LS level of service
• Maintain a quick response time to all incidents
• Utilize staff experti se to assure fire prevention and accident prevention programs
• Util ize staff expertise to assure adequate maintenance and testing of hydrant and water
systems
Workload Data :
Alarms Respons e Times
Year Fire Rescue Fire Rescu e
2000 177 805 4.86 4.41
2001 187 772 4.9 1 4.47
2002 173 820 4.50 4.36
2003 189 788 4.67 4.36
2004 230 820 4.19 4. 16
2005 170 8 10 4.21 4.09
2006 163 833 4.11 4.04
2007 19 1 9 18 3.82 4.03
2008 218 8 10 3.50 4.28
2009 161 754 4.20 4.29
20 10 18 1 833 4.83 4.38
20 11 201 943 4.55 4.47
20 12 178 969 4.85 4.97
86
General Fund
Fire Control/ Rescue
PERSONNELSERVCES
Actual
2010·2011
Actual
2011·2012
Estimate
2012·2013
Budget
2013·2014
Increase
!Decrease}
Wages
Salanes and Wages
Overtime
SpeoaiPay
Sub-Total
Benefits
FICA
Pension
Heallh and U fe Insurance
Wooer and Unemploy Comp
Sub-T otal
0
0
0
0
0
0
0
0
0
0
ToUII Wages and Benefits 0 0 0 0 0
OPERATING EXPENSES
Professional Services
Contract Se rvices
Local Travel
Commumcalions
Postage
Ullhtses
Rentals and Leases
Insurance
Repairs and Maintenance
Printmg an<ll Publishing
Ad vertising and Promollons
Other Current Charges
Office Supplies
Operallng Supplies
Books, Training. Membershtps
Internal Service Charges
94 7,622
17,481
2.602
976,050
17,680
27
1,005.336
13. 100
1,000
1,035,4 92
13,100
2,000
30,156
0
1,000
Total Operating Expenses 967,705 993,757 1,019,436 1 ,050,592 31 ,156
CAPITAL OUTLAY
Land
Butldings
Infrastructure Improvements
VehiCles
Equtpment
Total Capital Outlay 0 0 0 0 0
DIVISION TOTALS 967,705 993,757 1 ,019,436 1 ,050,592 31 ,156
87
Gene r a l Fund
Lifeg uards
PERSONNELSERVCES
Actual
2010· 2011
Actual
201 1· 2012
Estimate
2012·2013
Budget
2013-2014
Increase
'{Decrease)
Wages
Salanes and Wages
Overtime
Special Pay
Sub-Total
Bonoflts
FICA
Pension
Health and Life Insurance
WOI'ker and Unemploy Comp
Sub-Total
161 ,901
161 ,901
12,385
4,080
16,<465
156,191
156,191
11,955
4,206
16,1 61
160,587
160,587
12,288
5,626
17,91<4
160,602
160,602
12,290
5 ,143
17 ,<433
15
15
2
{483)
{<481)
Total Wages and Benefits 178,366 172,352 178,501 178,035 (<466)
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Ullhties
Renta.ls and Leases
Insurance
Repairs and Maintenance
Printing and Publishi ng
Advertising a nd Promotions
Other Curremt Charges
OffJce Supplies
Operating Supplies
Books, Training, Memberships
2,497
572
1,219
1,902
120
890
338
7, 181
919
1 ,514
772
1,438
2,031
120
4,157
441
7,471
2.28
1,500
1,850
4,300
2,500
2.000
450
7,955
648
2,500
1,600
6,600
2 ,200
2.200
450
8 ,500
650
1,000
(250)
2.300
(300)
200
0
545
2
Total Opor a Ung Expenses 15,636 18,172 21 ,203 24,700 3 ,497
CAPITAL OUTLAY
Land
BuildlllgS
Infrastruct ure Improvements
Vehicles
Equ1pment 1, 185
4,750
13,123
1,610
6 ,000
30,000
6 ,000
30,000
0
T otal Capital Outlay 1 ,185 19,483 0 36,000 36,000
DEBT SER VICE
Principal
Interest
Other
T otal Debt Service 0 0 0 0 0
TRANSFERS
To
To
T otal Transfers 0 0 0 0 0
DIVISION TOTALS 195,187 210,007 199,70<4 238,735 39,031
88
Code E nforcement
Purpose:
The Code Enforcement Division provides the City of Atlantic Beach with certified
professional services for the enforcement of adopted Ordinances and State of Florida
regulations relating to the health, safety and welfare of its citizens. The department is
created to enhance community revitalization through the enforcement of minimum
property standards. The program also effectively protects the socio-economic and
physical envirorunent within well established neighborhoods through consistent
enforcement.
Key Obj ectives :
• Continue participation in the Mayport Road corridor project. T he division is working
with the Community Oriented Policing (COPS) Unit in an effort to revitalize the Royal
Palms area as a part of the City strategic planning goals.
• To continue educating the public via the City website and brochures with information
related to the code enforcement process.
• To implement technology improvements and updates, including code enforcement
tracking sofiware for complaint cases which will allow for more effective and efficient
code enforcement.
• To provide enforcement process training for other City departments to allow expansion of
code enforcement throughout the City workforce. This is in an effort to improve the
ability of other departments to assist with the enforcement process.
Issu es, Trends and Highlights:
• Updating procedures related to enforcement notices and bearing procedures to be
consistent with Florida Statute 162.
• Adoption of the 2012 International Property Maintenance Code.
• Emphasis will continue to be placed on improving the conditions and maintenance of
properties in the Royal Palms, Fairway Villas and Aquatic Gardens neighborhoods.
Workload Data: 201 2 2011 2010 2009
Total Complaints 787 528 9 12 2,969
Compliance 1387 745 902 2,967
Pending Cases 139 83 10 84
89
General Fund
Code Enforcement
Actual Actual Estimate Budget Increase
20 10· 2011 2011 ·2012 2012·201 3. 20 13·2014 !Decr ea se}
PERSONNELSERVCES
Wages
Salaries and Wages 42,695 43, 107 42,000 44 ,365 2.36 5
Overtime 61
Special Pay 167 628 0 0
Sub-Total 42,862 43,796 42,000 44,365 2,365
Benefits
FICA 3,253 3,307 3,245 3,394 149
Pension 7,864 10,793 18,146 2,662 {15,484)
Health and Life Insurance 4,642 6 ,930 7,050 5,915 (1,135)
Wooer and Unemploy Comp 3,820 623 700 1,047 347
Sub-Total 19,579 21 ,653 29 ,141 13,018 !16,1231
Total Wages and Benefits 62,-441 65,449 71 ,141 57,383 (13,758)
OPERATING EXPENSES
Professional Services 30 1 50 50 0
Contract Services
Local Travel
Communications 483 699 1.300 1.300 0
Postage
Ultlitles
Rentals and Leases 240 120 250 250 0
Insurance
Repairs and Maintenance 2,750 100 (2,650)
Printing and Publishing 149 51 300 300 0
Advertisi ng and Promotions
Other Current Charges
Offtee Supplies 132 100 100 0
Operating Supplies 1,556 1,654 1,184 2,450 1,266
Books, Train1ng , Membersh1ps 990 1.417 1,350 1,350 0
Total Operating Expenses 3,719 4 ,073 7,284 5,900 (1 ,384)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 17,081 0
Equipment 14 ,000 (14 ,0001
Total Capital Outlay 0 17,081 14,000 0 {14,000)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Tra nsfers 0 0 0 0 0
DIVISION TOTALS 66,160 86,603 92,425 63 ,283 !29,142!
90
Parks and Recreation
Combined Summary of Revenues and Expenses
Actual Actual Estimate Budget Increase
2010-2011 2011-201 2 2012-2013 2013-2014 (Decrease)
Revenues :
General Fund Resources 1 ,055,270 1 ,081 ,266 1,115,335 1 ,335,145 219,810
Total Revenues 1 ,055,270 1,081,266 1,115,335 1 ,335,145 219 ,810
Expenses:
Programs & Speci al Events 383,871 392.553 390,007 394,612 4 ,605
Ma intenance & Improvements 671,399 688,713 725,328 940,532 215,204
Total Expenses 1,055,270 1 ,081,266 1,115,335 1 ,335,145 219,810
Resource Allocation :
Personnel Services 580 ,349 615 ,944 625,229 639,460 14,231
Operating Expenses 414 ,896 453 ,066 485,824 515,685 29 ,861
Capital Outlay 60 .025 12,256 4,282 180,000 175,718
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resource Allocation: 1,055,270 1,081 ,266 1,115,335 1 ,335,145 219,810
Summary of Authorized Positions
2012-2013 2013-2014
Recreation Programs and Special Events
Pari<s and Recreat1on Director 1 .00 1.00
Admin istrative Assistant 1 .00 1.00
Recreation Coordinator 1 .00 1.00
Recreation Leader (Part Time) 2 .00 2 .00
5.00 5.00
Maintenance and Improvements
Pari< Maintenance D1vision Ch1ef 1.00 1 .00
Gardener 1 .00 1.00
Park Ranger 5.00 5.00
7.00 7.00
Total Parks and Recreat.ion 12.00 12.00
9 1
Location of City Parks
Active P ark s: Those parks primarily used for athletics o r specialized recreation activities.
Typical facil iti es include baseball field (s), softball field(s) , football fie ld(s),
soccer field(s), restrooms, parking, recreation building, basketball courts,
tennis courts and walking trails.
Passive Parks: Those parks th at are primarily used for non-athletic activities. Typical
faci li ties in clude nature, hiking, exercise tra il s, nature center, restroom s,
parkin g and picnic areas.
Preserve Parks: P arks that contain areas that ar e conducive to nature focused activities s uch as
fishing, kayaking/canoeing, bird watching/wi ldlife observation, hiking,
p icn icki ng and camping. Typical fac il ities include fish ing/boati ng facilities,
hiking tra ils, nature center, restrooms, parking and picnic areas. Future
development emphasizes eco-tourism aspects of use. * estimated
Park S u mmary
Name Type Ac res Location
Ri ver Branch Preserve P assive *370.0 Marshes on Westernmost Side of City
Beach Passive 56.5 Atlantic Blvd. to end of Seminole Road
Dutton Island Passive 27.0 West end of Dutton Island Road
Johansen P ark Passive 13.0 Seminole Rd & Park Terrace E. & W.
Russell Park Active 12.0 800 Seminole Road
I lowell Park Passive 10.3 500 Seminole Road
T ideviews Preserve Passive 8.0 Begonia St. and West 151 Street
Do11ner Park Active 4.5 2072 George Street
Jordan Park Active 3.5 1671 Francis A venue
Bull Park Active 3.0 7 16 Ocean A venu e
Rose Park Active 1.75 Comer of Rose & Orchid Street
Veteran's Memorial
Park Active 1.62 1 West First Street
Fairway Villas Park P assive 0.4 Mayport Rd & Fairway Villas Lane
Frazier Park Passive 0.4 Plaza St. (Median) Seminole Rd. & E. Coast
Waters Park Passive 0.4 Seminole and 161h Avenue
Atlantic Beach Dog
Park Active 1.6 262 Aquatic Drive
Marvin's Garden Passive 0.3 Dewees Avenue at l61h Street
Total 512.67
92
R ecreation P ro g rams & Special E vents
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, fl ag football, summer 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, Family Fun Day and Campout, the Holiday Tree Lighting and Movies in the Park. In
addition, the department director works w ith the Cultural Arts and Recreation Advisory
Committee (CARAC) to offer cultural and recreation events such as t he Tennis Tournament,
Acoustic and Songwriters' Concelts, and the Arts in the Park.
Key Obje ctives :
• To maintain and enhance current program and events
• Coordinate a Fun Run @ the Marshfest event
• To promote the health, safety, welfare and general well-being through recreation.
• Increase the number of events coordinated by the Recreation Committee
Iss ues, Trends and Hi ghlights :
• Coordinated a fitness event at Atlantic Beach Elementary
• Renovated the Jordan Community Center
• Increased the usage @ Adele Grage
• Increased the number of special events
• Coordinated a Dog Obedience Training Class
Workload Data FY-2012
Number o f Events & Programs Coordi nated 130
Number of Volunteers 100
Number o f Meetings 170
Number of Rentals & Special Even ts 384
Number o f press releases & posters for Events 65
Registration Programs & Revenue 7 regis tration programs and events
$29,903 in deposits
C ity Staff 3 fu ll time; I part-time; 1 seasonal
93
General Fund
Recreation Programs and Special Events
Actual A ctual Es timate Budget Increase
2010·2011 2011 ·2012 2012·2013 201 3·2014 ~Decrease )
PERSONNELSERVCES
Wages
Salaries and Wages 18g,753 187,g73 176,4 00 190,478 14 ,078
Overtime 1,178 1,018 600 1,200 600
Special Pay 9,836 7 ,685 11 ,000 0 (11 ,000)
Sub-Total 200,767 196,676 188,000 191 ,678 3 ,678
Boneflts
FICA 14,694 14,314 15,000 14,666 (334)
Pension 28,199 38,74 5 43,532 39,71 0 (3,822)
Health and Life Insurance 16,393 20,623 18,4 24 21 ,41 1 2,987
Worker and Unemploy Comp 4 ,123 4,370 4,8 15 5 ,227 412
Sub·Total 63,409 78,052 81 ,771 81,014 {!57)
Total Wages and Benoflt.s 264,176 274,728 269,771 272,692 2,921
OPERATING EXPENSES
Professional Servtees 130 (130)
Contract Services 16,933 23,759 25,000 25.000 0
Local Travel 709 701 600 800 200
Communications 4,947 4,979 5,000 5,000 0
Postage 247 137 200 200 0
Utilities 19,664 17,098 15,000 14,000 (1 ,000)
Rentals and Leases 4,152 3,599 2,500 3,200 700
lnsuranoe
R epai rs and Marntenance 1,832 449 1,000 1,000 0
Printing and Publishrng 775 105 636 800 (36)
Advertising and Promotlons
Other Cwrent Charges 18,819 17,921 20,650 22,400 1,750
Office Supplies 793 491 1,000 700 (300)
Operating Supplies 10,546 8 ,516 8,300 11 ,500 3,200
Books, Training, Me mbersh rps 458 250 200 500 300
Grants &Aid to Other Organizauons 39.820 39.820 39,820 36,820 (3.000!
Total Operating Exponsos 119,695 117,825 120,236 121 ,920 1 ,684
CAPITAL OUTLAY
Land
Buildings
Infrastruct ure Improvements
Vehicles
Equipment
Total Capital Outlay 0 0 0 0 0
DEBT SERVICE
Principal
Interest
O ther
Total Debt Sorvtco 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 383,871 392,553 390,007 394,612 4,605
94
Parks Ma intenan ce and Beautification
Purpose:
The Parks Maintenance and Beautification Di vision within the Public Works
Department manages the day to day maintenance and long term improvements of the
parks, beach, and beach accesses throughout the city and maintains and upgrades city
owned land scaped properties. The divi s ion respon s ibil iti es include, but are not limited
to all aspects of providing functional and safe recreational areas for the citizens of
Atlantic Beach and visitors who usc the parks, keeping the p lants and vegetation in
landscaped areas throughout the Ci ty aesthetically pleasing us ing nati ve species when
availab le, as well as controlling invasive plant species. Speci fie duties include
implementation of the Marsh Preserves Master Plan, parks p lanning and parks building
maintenance, irrigation systems maintenance, landscape bed installation and
maintenance, and administering the beach access and other adoption programs.
Key Objectives:
• Continue to maintain and improve the quality of the parks and the beach with
emphasis on implementation of the Marsh Preserves Master Plan .
• Make City parks and the beach great places for residents and visitors to recreate.
• Participate in development of the AB Parks Master PI an .
• Ensure City irri gation systems oper ate properly.
• Replace and/or repair playground equipment, tennis courts, sport fields and
other park amenities including playground equipment for Rose Park in 20 14.
• Cont inue maintenance and repair of the community centers and structures in the
parks.
• Provide manpowe r and support for rec reati on events in City parks throughout
the year.
Issues, Trends, Highlights:
• Continue implementation of the Marsh Preserves Master Plan. Added 20 more
acres to AB Marsh Preserves last year with assistance of local environmental
groups.
• Creation of an Atlantic Beach Parks Master Plan.
• Finish improvement/construction of Donner Park baseball field.
• Continue working on grants and grant applications.
• Continue upgrades to Beaches Veterans Memorial Park in conjunction w ith Vet
groups.
• Building of a Gazebo in Bull Park
Workload Data·.
Activity Est. FY13-14 FY 12-13 FY ll-12
Acres of Park Land 513 513 493
Parks and Areas Maintained 18 18 18
Irrigation System s 42 42 42
95
General Fund
Park Maintenance & Beautification
PERSONN ELSERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Tota l
Benefits
FICA
Pension
Health and Life Insurance
Wooer and Unemploy Comp
Sub-Total
Actual
2010·2011
207,093
4,331
3,648
215,078
15,793
37,749
41 ,924
5,629
101 ,095
Actual
2011·2012
208,347
3,8 77
3,925
216,149
15,981
51,930
51 ,527
5,629
125,067
Es timate
2012-2013
204 .676
5 ,300
2.700
212,676
16 ,273
61 ,210
57,952
7,347
142,782
Budget
201 3-2014
228,713
5 ,300
0
234,013
17,905
62,535
44,925
7.389
1 32,754
Increase
(Decr ease)
24,037
0
!2.700!
21 ,337
1,632
1,325
(13,027)
42
(10.028!
Total Wagos and Benefits 3 16,173 341,21 6 355, 458 366,767 11 ,309
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
CommunicatiOns
Postage
Utifities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Off10e Supplies
OperatJng Supphes
Books, Tra1ning , Memberships
75
146 ,152
42
2,494
14
55,417
3,818
19,603
244
96
67.246
4,475
165,130
3,816
24
55,012
2,787
36,311
164
67,378
144
22,000
184,000
100
10,000
57 ,000
3 ,000
25, 122
250
63,616
500
70,000
187 ,000
100
6,315
57,000
3,000
5 ,200
250
62,300
2,600
48 ,000
3,000
0
(3 ,685)
0
0
(19,922)
0
( 1,316)
2,100
Total Operating Expenses 295,201 335,241 365,588 393,765 28,1n
CAPITAL OUTLAY
Land
&uldings
Infrastructure Improvements
VehiCles
Equipment
23,058
36,967
12,256
4, 282
40,000
140,000
40,000
140,000
(4,282)
0
Total Capital Outlay 60,025 12, 256 4 , 282 180,000 175,718
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 671 ,399 688,713 725,328 940,532 215,2 04
96
Public Works
Combined Summary of Revenues and Expenses
Actual Actual Estimat e
2010-2011 2011-2012 2012-201 3
Revenues:
General Fund Resources 1,454,687 1,490,071 1,558,991
Local Option Gas Taxes 454,036 420,121 415,420
Sanitation Utility 1,775,216 1,790,679 1,798,000
Storm Water Utility 685,886 991,477 1,122,000
Total Revenues 4 ,369,825 4 ,692,348 4 ,894,411
Expens es:
Public Works Admin. 462,483 476,977 492.511
Street and Road Maint. 745,141 742,514 784,880
Local Option Gas Tax 451,253 438,321 464,545
Sanitation Utility 1,718,610 1,796,910 1,764,104
Storm Water Utility 1,348,148 807,651 859,094
Fleet Ma1ntenance 247,063 270,580 281,600
Total Expe nse s 4 ,972,698 4,532,953 4 ,646,734
Resource Allocation :
Personnel Services 1,041,026 1,040,898 1,058,923
Operating Expenses 2,721,502 2,880,010 2,889,458
Cap1tal Outlay 521.286 36,891 80,136
Debt Serv1ce 224,865 211,059 210,774
Transfers 464,019 364,095 407,443
Total Resource Alloc ation: 4,972,698 4 ,532 ,953 4,646,734
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 Mai ntenance
Streets and Maintenance D1v1sion Director
Crew Chief
Building Maintenance Technician
Building I Sign Maintenance Worker
General Maintenance Worker
Storm Water Maintenance
Streets and Maintenance Divis1on D1rector
Crew Chief
Heavy Equipment Operator
General Maintenance Worker
Sa nitation
Heavy Equipment Operator
Total Public W o rks
B u dget
20 1 3-2014
I ncrease
(Decrea se!
1,794,214
421,009
1,789,000
1,155,000
235 ,223
5,589
(9,000)
33.000
5,159,223 264,812
546,547 54,036
960,337 175,457
398,225 (66,320)
1,772.837 8,733
1,728,488 869.394
287,330 5.730
5,693,763 1 ,047,029
1,098,482 39.559
2,877,701 (11 ,757)
1,075,086 994,950
211,334 560
431,160 23,717
5,693,763 1,047,029
2012-2013 2013-2014
1 00
1 .00
1 00
1 .00
1.00
1 .00
6.00
1.00
1.00
1.00
1.00
1.00
1.00
6 .00
0 .60 0.60
0 .50 0 .50
1 .00 1 .00
1.00 1 .00
3.75 3.75
6 .85 6 .85
0 .40 0.40
0.50 0 .50
1 .90 1 .90
1 .25 1.25
4.05 4 .05
0.40 0.40
17.30 17.30
97
Public W orks Administratio n
Pur p ose:
The Public Works Administration Divi s ion is responsible for administrative & engineering
support for the Public Works divisions (Administration, Streets, Storm Water Maintenance,
Building Maintenance, Parks Maintenance and Beautification, Sanitation, Equipment
Maintenance, etc), Public Works Capital Improvement Program and construction projects,
annual contracts, and customer requests related to Public Works functions.
K ey O bj ectives:
• Conti nue to complete new projects in
synchronjzation with the City
Commission's strategic planning
priorities.
• Continue to improve upon the
effectiveness and productivity of the
Parks Maintenance and
Beautification Di v is ion as well as
combirung and coordinating efforts
between all Public Works staff and
equipment.
Iss ues, T r ends, Hig hlights :
• Cont inue to administer the Capital
Improv ement Program by
completing projects at minimum cost
while assuring quality construction.
• Streamline plan reviews and ensure
building contractors understand
submittal reqwrements for permit
applications.
• Continue master planning and
mapping of city facilities using
Geographic Information System.
• Continue to provide construction engineering and in s pection services on various concrete
projects, water/scwer/stormwater upgrades, re surfacing, and many additional projects.
• Engineering and administrative support provided for regulatory permits and permit
renewals.
• Continued training of s upervisory staff, via professional seminars, inc luding the Florida
Stormwater Association's (FSA) Annual Conference.
• Continued organization of City maps and project files , preparing for document imaging
and archiving of file s.
• Continued contract admin istration for annual contracts, inc l uding asphalt, beach clean ing,
concrete, d itch spraying, general engineering consulting, fleet mai n tenance, hurricane
debris removal, la ndscape maintenance of City parks, Atlantic B lvd./Town Center and
Mayport Road medians and the Mayport Flyover, mosqwto control, palm tree trimming,
point repairs, sanitation, stormwater jetting, street sweep ing, surveying, and uniforms.
98
General Fund
Public Works Administration
PERSONN ELSERVCES
Actual
2010·2011
A ctual
2011-2012
Es timate
2012· 2013
Budget
2013·2014
Increase
{Decrease!
Wages
Salanes and Wages
Overllme
Special Pay
Sub-Total
Benefits
FICA
Pension
Health and Ufe Insurance
Worker and Unemploy Comp
Sub·Total
308,610
0
3,228
311 ,638
22.535
54 ,471
30,436
7,131
114,573
306 ,502
1,060
5 ,167
312,729
23,087
74,842
27,390
7,174
132,493
305,000
200
1 .500
306,700
24,000
82,4 11
32,700
9,000
148,111
324, 109
200
0
324,309
24,81 4
93,837
32,142
7,945
158,538
19,109
0
{1 .500!
17,609
81 4
11,226
(558)
~1 . 0551
10,427
Total Wages and Benefits 426,411 445,22.2 454,811 482,347 28,036
OPERATING EXPENSES
Professional Services
Contrac t Services
Local Travel
Communications
Postage
Utili11es
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and P ublishing
Adver11 slng and Promotions
Other Current Charges
Orf1ce Supphes
Operating Supplies
Books, Trainang , Memberships
6,846
3,854
499
6,495
480
3,372
234
1,790
6,764
1 ,652
5,203
6,670
865
6 ,900
100
120
967
135
775
7,380
2,640
5,000
6,900
800
10,000
100
0
3,000
200
1 ,800
7, 100
2 ,800
9,000
6,900
800
10,000
100
0
3,000
200
1,800
7,100
2.800
4,000
0
0
0
0
0
0
0
0
0
0
Total Operating Expenses 31,986 31 ,755 37,700 41 ,700 4,000
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Velucles
EQuipment 4 ,086
22 .000 22 ,000
Total Capital Outlay 4,086 0 0 22,000 22,000
DEBT SERVICE
Pnnclpal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 462,483 476,977 492,511 546,547 54,036
99
Street s a n d Mai nt enanc e
Purpos e:
The Streets and Maintenance Division of the Public Works Department is responsible for
maintaining and improving the City's streets, rights-of-way, signs, and storm water conveyance
and treatment systems.
Key Objectives:
• Continue improvement of s igns, • Continue maintenance and rep lacement
sidewalks and rights-of way. of street signs and inventory.
• Document roadway status in the City's • Continue maintenance ofTown Center,
GIS database. Atlantic Bl vd. and Mayport Road
medians and Mayport Flyover area.
• Continue ten year plan for street
maintenance utilizing Pavement • Continue efforts of City Building
Management System to update roadway Maintenance function
inventory and ma intenance plan.
Is s ues, Trends and Highlig hts:
• T h is year's resurfacing project using Gas Tax funds will include Pine St., Ocean Forest
Dr., Selva Marina Dr. North Bound , Ocean Walk Dr. S., 121h St., & Public Works Yard.
• Thls year's projects include welcome s ign s, Robert Street ditch improvements, East
Coast Drive streetscape and a fountain on Mayport Road.
• Continue extending or creating new annual contractors at the best poss ible cost while
getting sat isfactory work.
Workload Data
Activity Est.
FY-12/ 13 FY-11/ 12 FY-10/ 11 FY-09/10
City Street Overall Condition Index
(OCI)
Tp* 73.6 73.2 73.9
Tons of Asphalt Patching 85 80 95 195.5
Tons of Limerock 50 50 0 75
Miles of Paved Roadway (incl. FOOT) 57.2 57.2 57.2 57.2
Litter and Trash picked up on right of
ways and ditches (Jbs)
122 ,262 121 ,485 I 15 ,030 156,720
City Buildings Maintain 53 54
*Pavement Management mspections sttll m progress.
100
G eneral Fund
Public Works Streets Divi sion
PERSONNELSERVCES
A ctua l
2 010-20 11
A ctua l
2 0 11·2012
Estimate
2 01 2-201 3
B udget
2013·2014
Incr eas e
!Decr ease)
Wages
Salaries and Wages
Overti me
Spedal Pay
Sub-Total
Benefits
FICA
Pension
Health and Lif e Insurance
Worker a nd Unemploy Comp
Sub-Total
220,784
833
13,531
235,148
17,302
47,01g
36,397
12,308
113 ,026
216,299
446
11 ,896
228,641
16,76g
60,685
40,301
11 ,749
129,504
220,800
500
4 ,515
225,815
16,327
75,740
53,379
13,471
158,917
234,951
500
4 ,500
239 ,951
18,362
52,557
57 ,400
12,421
140 ,740
14,151
0
!15)
14,136
2 ,035
(23,183)
4 ,021
(1 .050)
(18,177!
Total Wages and Benefits 348,174 358,145 384,732 380,691 (4,041)
OPERATING EXPENSES
Professional Services
Contract Services
Town Cent er Maintenance
Transportation. Postage
Communications
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
OffiCe Supplies
Operating Supplies
Books, Training, Memberships
Mosquito Control
490
76,073
62,711
2 ,143
153,246
7,405
12,032
1,614
146
44,766
100
4 ,310
194
102,129
39,467
24
4 ,648
152,390
3 ,025
10,247
626
125
33,855
743
8 ,060
5 ,725
111 ,238
4 4,153
10,000
148,500
2 ,000
3.500
1,000
150
41 ,300
400
8,860
500
112,137
58,649
5 ,928
150,000
1 ,972
3,625
1 ,000
150
43,625
700
8 ,860
(5,225)
899
14,496
(4.072)
1,500
(28)
125
0
0
2,325
300
0
To tal Operating Expense s 3 65,036 355,533 376,826 387 ,146 10,320
CAPITAL OUTLAY
Land
Bui ldings
lnfrasti\Jcture Improvements
Vehi cles
Equi pment
14,631
17,300
14,909
13,927
23,322
147,500
45,000
147,500
21 ,678
T o tal Capital Outlay 31 ,931 28,836 23,322 192,500 169,178
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 745,141 742,514 784,880 960,337 175,457
10 1
Local Option Gas T a x F und
Purpose:
This fund consists of the City's share of County Gas Tax revenues and related interest earnings,
to be used in support of capital outlay and maintenance for local roads and drainage systems.
This includes public transportation, maintenance of roadways, rights-of-way, and drainage
systems, street lighting, bridge maintenance, traffic engineering, signs, and pavement markings,
equipment and stru ctures for storage of equipment, and debt service on projects re lated to the
above p rograms.
Key Obj ectives :
• To fund the Public Works Department's top prioritized street paving and resurfacing
projects as well as curb and gutter repai r projects.
• To fund a portion of the debt service payments for the Sun Trust 1999 Revenue Bonds.
Fund proceeds are pledged for debt serv ice on these bonds and will be transferred to the
Debt Serv ice Fu nd for such purpose (original loan proceed s were used to fund streets and
d rai n age improvements in Marsh Oaks).
Is s u es, Trends and Hig hlights:
Selection of streets for milling and paving of streets is prioritized by the ongoing pavement
management program. The FY 12113 resurfacing project includes Mill I Over lay on P ine St. from
Atlantic Blvd. to dead end, Ocean Forest Drive W from Ocean Forest DriveN to Oceanforest Dr.
S, Selva Marina Dr. (Northbound) from Semjnole Road to Saturiba Drive, Oceanwalk DriveS
fr om Semino le Road to Oeeanwalk D r. W, and overl ay on ly on 3rct Street from Ocean B lvd to
Beach Ave, Saturiba Drive from Sem inole Road to Park Terrace West, David Street from
Seminole Road to Sylvan Drive, Magnolia Street from David Street to Sturd ivant Street, Vio let
Street from Levy Road to the cui de sac, l 21h Street from Ocean Blvd. to Beach Ave. and the
Public Works Yard.
• Sidewalk and curb and gutter repairs are budgeted at $25,000.
• Street Resurfacing is budgeted at $2 18,000 from this fund.
102
Loca l Option Gas Ta x
Combined Summary of Revenues and Ex p en d i tures
Actual
2010-2011
Actual
2011-2012
Estimate
2012-2013
Budget
2013-2014
Increase
{Decreas e!
Restricted
Restricted/Designated
Cash Forward
76 ,633
0
76,633
75,012
0
75 ,012
65 ,985
0
65,985
t6,860
0
16,860
(49, 125)
0
(49,125)
Revenues
Local Option Gas Taxes
Interest Eamings
452,798
1,238
414,225
5,896
414 ,420
1,000
420,959
50
6 ,539
(950)
Total Revenues 454,036 420,121 415,420 421,009 5,589
Other Financing Sources
Total Resources 530,669
9,173
504,306 481 ,405 437,869 (43,536 !
Expcndituro.s
Operating Expenses
Professional Services
Contract Services
Operating Supplies
Repair and Matntenance
235,012 330,766 315,000 218,000 (97,000)
Capital Outlay
Street and Sidewalk Improvements
Core City Project
Paving
4,741 3,555 10.000 25 .000 15.000
Transfers Out
To Debt Service
To General Fund
To Storm Water Ulllity Fund
68,500
143,000
71 ,000
33,000
67 ,045
72 .500
0
0
155,225
(67 ,045)
82 .725
0
DIVISION TOTALS 451 ,253 438,321 464,545 398,225 (66,3201
Other Financing Uses 4,404
Restricted 75,012 65,985 16,860 39.644 22 ,784
Ending Cash 75,012 65 ,985 16,860 39,644 22 ,784
Total Expenses and Cash 530,669 504,306 481 ,405 437,869 {43.536!
Resource Allocation
Personnel Services 0 0 0 0 0
Operating Expenses 235,012 330,766 315,000 2t8,000 (97 .000)
Capital OuUay 4,741 3,555 10,000 25,000 15.000
Debt Service 0 0 0 0 0
Transfers 211 .500 104,000 139,545 155.225 15.680
Total Resources 451 ,253 438,321 464,545 398,225 (66,3201
103
Sanitation Fund
Purpose:
The Sanitation Department is responsible for overseeing the franchjse 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 monito r the contractor's
performance for strict co ntractual
compliance, including use of
liquidated damages, as necessary.
• Conti nue efforts 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 with City of
Jacksonville
• Sanitation contract includes white goods, tire pickup and pickup of C it y faci lities.
• All commercial accounts are serviced by franchise hauler.
Activity Est.
FY-12/13 FY-11/12 FY-10/11 FY-09/10
Number of Residential Accounts 4,966 4,966 4,966 4,966
Number of Commercial Accounts 609 609 609 650
104
Sanitation Fund
Combined Summary of Revenues an d Expenditures
Actual Actual Estimato Budget Increase
2010-2011 2011-2012 2012-2013 2013-2014 {Decrease)
Restricted 365,708 365,399 383,07g 439,901 58,822
Operati ng Cash 24 1,973 296,244 267,258 244,332 !22,926!
Cash Forward 607,681 661 .~ 650,337 684,233 33.896
Revenues
Garbage Services 1,731 ,925 1,732,590 1,740 ,000 1,740,000 0
Interest Earnings 15,854 24,908 6 ,000 9,000 3,000
Commercial Franc hise Fees 27,437 33 ,181 52,000 40,000 (12 ,000)
Miscellaneous Collection s
Disaster Relief Grants
Total Revenues 1,775,216 1 ,790,679 1,798,000 1,789,000 (9,000)
Other Fi nancing Sources 0
Total Resources 2,382 ,897 2,452,322 2,448,337 2,473,233 24,896
Expenditures
Sanitation 1,7 18,610 1,796,9 10 1 ,7 64,104 1,772 ,837 8,733
DIVISION TOTALS 1 ,718,610 1 ,796,910 1,7&4 ,104 1,772,837 8,733
Other Financing Uses 2,&44 5,075 0
Restncted 365,399 363,079 439,901 441,984 2,083
Operati ng Cash 296.244 267,258 244,332 258,41 2 14,080
Ending Cash 661 ,643 650,337 684,2:33 700,396 16,163
Total Expenses and Cash 2,382,897 2,452,322 2,448,337 2,473,233 24,896
Resource Allocation
Personnel Services 19,371 19,762 18,377 24,269 5,892
Operating Expenses 1,442,226 1,512,553 1 ,473,329 1 ,467 ,733 (5,596)
Cap ita l Outlay 4,494 4,500 4,500 4,900 400
Debt Service 0 0 0 0 0
Transfers 252,51g 260.095 267,898 275.935 8,037
Total Resources 1,718,610 1 ,796,910 1,764.104 1,772,837 8,733
AUTHORIZED PERSONNEL
Position 2012-2013 2013-2014
Heavy Equipment Operator 0.40 0.40
105
Sanitation Fund
Publi c Works Sanitation
PERSONNELSERVCE S
Actual
2010·2011
Actual
2011 ·2012
Estimate
2012·2013
Budget
2013·2014
Increase
(Decrease)
Wages
Salaries and Wages
Overtime
Special Pay
Sub-Total
Benefits
FICA
Pe nsion
Health and Ufe Insurance
Worker and Unemploy Comp
Sub-Total
12,469
4
242
12,71 5
966
3, 107
1,884
699
6,656
11 ,889
0
66
11 ,955
907
3,688
2,358
656
7,807
10,600
25
0
10,625
850
4,272
1,930
700
7,752
16,185
0
0
16,1 85
1.239
4,152
1,781
912
8 ,084
5 ,585
(25)
0
5,560
389
(120)
(149)
212
332
Total Wages and Benefits 19,371 19,762 18,3n 24,269 5,892
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insuran ce
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
24
1,267,916
1,841
6 ,513
51
165.881
1,328,892
1,921
6,856
54
174 ,830
11
1,302 ,300
1,300
7,000
100
162,618
50
1,300,000
1,171
7 ,563
0
158.949
39
(2 .300)
(129)
563
(100)
(3 .609)
Total Operating Expenses 1 ,442,226 1,512,553 1,47 3,329 1 ,467,733 (5,596)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 4,494 4,500 4 ,500 4,900 400
Total Capital Outlay 4 ,<49o4 4,500 4,500 4 ,900 400
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To General Fund
To
To
252 .519 260.095 267,898 275,935 8 ,037
Total Transfers 252,519 260,095 267,898 275,935 8,037
DIVISION TOTALS 1,718,610 1,796,910 1 ,764,104 1 ,772,837 8 ,733
106
Storm Water Drainage Fund
P urpose:
The Stonn Water Uti lity is responsible for funding improvements and maintenance to reduce the
impact of severe weather by providing effective treatment and conveyance of the City's storm
water and for maintenance of City's existing stormwater facilities.
Key Objectives :
• Continue storm water collection, inspections, monitoring, and reporting
conveyance and treatment system required by the National Pollutant
preventive maintenance. Discharge Elimination System (NPDES)
and Municipal Separate Storm Sewer
• Continue imp lementation of the 2012 System (MS4) permits.
Storm Water Master Plan Update.
• Continue storm water system
Iss u es, Trends, Highlights :
• Monitored compliance w ith our new NPDES storm water pennit requirements and
submitted Annual MS4 Report to the Flotida Department of Environmental Protection
(FDEP) issuance date June 1, 20 II expiration date May 31, 2016.
• MS4 Audit for 20 12 was very successful with no big issues presented.
• Performed preventive maintenance on storm drain lines and catch basins, including
vacuuming and water jettin g using city personnel and equipment and contracted support
for large pipe systems.
• Reshaped over I, 181 linear feet of ditches, cleaned out approx imately 38 catch basins
removed 21.5 cy debris and jetted and cleaned 8,640 linear feet of storm sewer pipe lines,
removing over 12.5 cubic yards of debris.
• Continued ditch spraying for invasive aquatic weeds, holding prices from 2006.
• Continued public education programs.
• East Coast Drive drainage improvements are carried over into FY20l4.
WorkJoad Data
Act ivity FY-12/13 FY-11 /12 FY-10/11 FY-09/ 10
Miles of Drainage Ditches 14.4 14.4 14.4 14.4
Miles of Stonn Sewer 22 22 22 22
Number of Catch Basins 1,058 1,058 1044 928
Feet of Ditch Maintained 34,500 34,500 34,500 34,500
107
Stor m W at er Utility
Combined Summary of Reve nues and Exp enditures
Actual
201 0-2011
Actual
2011 · 2012
Estlmate
2012·2013
Budget
2013-2014
Increase
!Decreas e~
Restricted
Operating Cash
Cash Forward
374,928
2,063,799
2,438 ,727
388,677
806.548
1 ,193,225
380,207
1,016,452
1,376,659
382 ,276
1 ,277.289
1,639,565
2,069
260.837
262,90 6
Revenues
Storm Water Fees
Interest Earn ings
Fl. D.E .P.
Other
509,447
33,439
683,430
45,047
855.000
15,000
855,000
15,000
0
0
Transfers
From Hair Cent Sales Tax Fund
From Gas Tax Fund
From General Fund
143,000
230,000
33.000
252 ,000 285,000 33.000
0
Total Revenues 685,886 991 ,477 1,122,000 1 ,155,000 33,000
Other Financi ng Sources
Total Resources 3,124,613 2,184,702 2,498,659 2,794,565 295,906
Expenditu res
Storm Water Utlllty 1,348,148 807,651 859.094 1,728,468 869,394
DIVISION TOTALS 1,348,148 807,651 859,094 1 ,728,488 869,394
Other Financing Uses 583,240 392 0
Restricted
Operating Cash
Ending Cash
388,677
806,548
1,193 ,225
360,207
1,016,452
1 ,376,659
362,276
1.277,289
1,639,565
384,451
681 ,626
1 ,066,077
22,175
!595 ,663~
(573 ,488)
Tota l Expenses and Cash 3,124,613 2,184,702 2,498,659 2,794,565 295,906
Rosource AllocaUon
Personnel Services
Operating Expenses
Ca pital Outlay
Debt Service
Transfers
247,070
400,179
476,034
224 ,865
0
217,769
378,823
0
211 ,059
0
201 ,003
405.003
42,314
210,774
0
210,676
481 ,792
824,686
211 ,334
0
9,673
76,789
782,372
580
0
Total Resources 1,348,148 807,651 859,094 1 ,728,488 869,394
108
Storm Wate r Utility
Public Works Storm Wate r
Actual Actual Estlmato Budget Increase
2010·2011 2011 ·2012 2012·201 3 2013·2014 !Decrease)
PERSONNEL SERVCES
Wogos
Salaries and Wages 15g,728 126,412 119,000 142,747 23,747
Overtime g11 840 600 600 0
Spedal Pay 5,881 11 .208 2 .500 0 !2.500!
Sub-Total 166,520 138,460 122,100 143,347 21 ,247
Benefits
FICA 12,383 10,281 g,350 10,g7o 1,620
Pension 35,172 37,338 40.703 22,10 1 (18,602)
Health and l.Jfe Insurance 23,937 24 ,106 20,650 26,176 5,326
Wooer and Unemploy Comp 9 .058 7,584 8.000 8 .082 62
Sub-Total 80,550 79,309 78,903 67,329 !11 ,574!
Total Wages and Be nefits 2.47,070 217,769 201 ,003 210 ,676 9,673
OPERATING EXPENSES
Professional Services 49,986 56.868 14, 100 5g,ooo 44,900
Contract SOfVICeS 123,889 71 ,g22 136,050 136,000 (50)
Local Travel
CommunicatJOns 834 1,213 2.250 1,58g (661)
Postage 23 22 23 1
Utilities
Rentals and Leases 650 290 275 10,4 16 10,141
Insurance 15,262 17,330 24,000 14,6g3 {9,307)
Repairs and Maintenance 12,476 20,717 18,000 34,722 16.722
Prtnt1ng and Publishing 1,087 76g 700 600 100
Advertising and Promotions
Othe r Cu rren t Charges 5.621 570 570 600 30
Office Supplies 106 50 50 0
Operating Supplies 17,914 21 ,781 39,914 48,075 8, 161
Books. Train1ng , Memberships 1, 166 3,121 2.4n 2 ,700 223
Internal Service Charges 171 ,294 164. 113 166,5g5 173,124 6.529
Total Operating Expenses 400,179 378,823 405,003 481 ,792 76,789
CAPITAL OUTLAY
Land
Bulld1ngs
Infrastructure Improvements 476,034 42,314 807,686 765.372
Veh1cles
Equipment 17.000 17,000
Total Capital Outlay 476,034 0 42 ,314 824 ,686 782,372
DEBT SERVICE
Pnnclpal t 15,335 1 t9,448 t 23,036 127.878 4,642
Interest 109,474 91 ,555 87.682 83,400 (4,282)
O ther 56 56 56 56 0
Total Debt Service 224,865 211 ,059 210,774 211 ,334 560
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 1,348,148 807,651 859,094 1 ,728,488 869,394
109
Fleet Ma intenanc e
Purpose:
The F leet Maintenance Division is responsible for overseeing the fleet maintenance contractor's
compliance with their contractua l obligation to the City, incl uding services and repairs on all
City vehicles, heavy and small equipment. The contract includes routine lubri cation, oil change,
mechanical repairs and other vehicle modifications as needed.
Key Objectives:
• Ensure covered C ity vehicles and are proper! y inspected and maintained
equipment is properly maintained for for safety and efficie ncy to reduce the
safety and efficiency. amount of non-contract work by
performing routine preventive
• Continue to monitor contractor 's maintenance.
performance, to ensure an efficient
and effective service facility capable • Continue to review corrective action in
of handling a high volume of cases of vehicle or equipment abuse as
maintenance and repairs. reported by contractor.
• Continue a strict policy for • Continu e efforts to improve fleet fuel
Department Head approval of nonefficiency by providing mileage reports
contract work. to Department Heads and researching
alternative operating procedures and
• Ens ure City vehicles and equipment vehi c les.
Issues, Trends, Highlights:
The City continues to experience a downward trend in vehicle repair costs and contractor
received a bonus for keeping expenses below target level.
The F leet Maintenance contract will expire this year. Staff will be releasing a Request for
Proposals for a new contract.
Workload Data:
Under the contract, the average number of work orders completed annually is about 852.
Workload DatJl
Activity
Est.
FY-12/13
FY-11/ 12 FY-10/11 FY-09/ 10
Number of Vehicle & Equipment
Repairs
920 890 845 822
110
Fleet Mainte nance
Public Works Flee t Maintenance
PERSONNELSERVCES
Actual
2010-2011
Actual
2011 -20 12
Estimate
2012-2013
Budget
2013-2014
I ncr ease
!Decrease)
Wages
Salaries and Wages
Overtime
Spe<;ial Pay
Sub-Total
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub-Total
0
0
0
0
0
0
0
0
0
0
Total Wages and Benefits 0 0 0 0 0
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 Cunent Chatges
OffiCe Supplies
Operating Supplies
Books, Training , Memberships
244,748
1 ,097
1,218
268,014
1,225
1,341
2n.300
2,100
2,200
279,000
1,030
1,300
1,700
(1,070)
(900)
Total Operati ng Expenses 247,063 270,580 281 ,600 281 ,330 (270)
CAPITAL OUTLAY
Land
Buildings
lnfrasltucture Improvements
Vehicles
Equipment 6,000 6,000
Total Capital Outlay 0 0 0 6,000 6,000
DEBT SERVI CE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To G eneral Fund
To
Total Transfers 0 0 0 0 0
DIVISI ON TOTALS 247,063 270,580 281 ,600 287,.330 5,730
Ill
112
Public Utilities
Combined Summary of Revenues and Expenses
Rev enues:
Water Utility
Sewer Utili ty
Actual
201 0-2011
4,080,253
9 ,376,856
Ac tual
2011-2012
3 ,341 ,712
10,388.262
Es timate
2012-201 3
3 ,201 ,13 1
5 ,159,81 9
Budget
201 3-20 14
3 ,191 ,621
5.419,582
Increas e
(Decrea se)
(9 ,510)
259,763
Total Revenues 13,457,109 1 3,729,974 8,360,9 5 0 8,611 ,203 2 50,253
Expens e s:
Water Utility
Water Plant 1,095,015 681 ,392 794,895 1 ,046,479 251 ,584
Water Distribution 649,010 814,892 1 ,146.486 1,172.417 25,931
Administrative I Non Div . 1,253,518 1,295.988 1,279,085 1,271 ,000 (8 ,085~
Total 2,997,543 2,792,272 3,220 ,466 3,489,896 269,430
Sewer Utility
Sewer Collection 2 ,737 ,696 1 ,282,174 841,376 1 ,514 ,307 672,931
Sewer Treatment 4 ,740,444 7,034,167 2,010.094 2 .695,002 684,908
Admmistrative I Non D1v . 2 ,449,747 1,992.175 2.680,534 2 ,658,010 (22 ,524~
Total 9,927,887 10,308,51 6 5,532 ,004 6 ,867,319 1 ,335,315
Total Expenses 12,925,430 13,100,788 8,752,470 10,357,21 5 1,604,745
Resource Allocation:
Personnel Services 1.n4,640 1,810,046 1 ,843,143 1,848,922 5 ,779
Operating Expenses 3 ,220,244 3 ,1 97,134 2,967,074 3 ,014,654 47,580
Capital Outlay 5,357,394 6,013,337 1 ,147,331 2,697,000 1,549,669
Debt Service 1,444,664 1,588,318 2,165,062 2 ,166,779 1,717
Transfers 1,1 28.488 491 ,953 629,860 629.860 0
Total Resource Allocati on: 12,925,430 13,1 00 ,788 8 ,752,470 10,357,21 5 1,604,745
Summary of Authorized Positions
20 12-201 3 2013-2014
Water Utility
Public Utilities Director 0 .50 0.50
Utility Plant Division Director 0 .50 0.50
Special Projects Manager 0 .50 0.50
Water Plant Supenntendent 1.00 1.00
Conveyance Division Director 0.50 0.50
Utilities Collection I Distribution Operators 2.00 2.00
Cross Connection Administrator I GIS Technician 0 .50 0 .50
Sewer Utility
Public Utilities Director 0 .50 0 .50
Utility Plant D1v is1on Director 0 .50 0 .50
Speci al Projects Manager 0 .50 050
Wastewater Plant Superintendent 1.00 1.00
Conveyance Division D1rector 0 .50 0 .50
Wastewater I Water Operators 6 .00 6 .00
Lift Station Technician 1.00 1.00
Utilities Collection I Distribution Operators 2 .00 2 .00
Heavy EQuipment Operator 0 .70 0 .70
Heavy Equipment Operator (Part Time) 0 .00 0.00
Wastewater I Water Operator-(Part Time) 4 .00 4 .00
Cross Connection Administrator I GIS TechniCian 0 .50 0 .50
22.70 22.70
11 3
Public Utilities Fund
Co mbi ned Summary of Reven u es a nd Ex p e ndit u res
Actual Actual Estimate Budget Increase
2010-2011 2011-2012 2012-2013 2013-2014 jDecrease}
Restricted 3 ,147,782 3,420,246 3.367 ,737 3,691 ,825 324 ,088
Operating Cash 1,306,901 2,176,994 3,042 ,627 2.327,019 !715,608}
Cash Forward 4,454,683 5,597,240 6,410,364 6,018,8« (391,520)
Revenues
Grants 1,033,210 0 0 442,000 442 ,000
I nside City Charges 5 ,034,936 4,814,847 4,711 ,741 4,711 ,637 (104)
Outside City Charges 3,080,572 3,056,g71 2,988,322 2 ,988,249 (73)
Cut-In-Fees 15,629 7,064 6 ,000 8,000 0
Servloo Charges 110,920 95,715 87 ,000 87 ,000 0
Delinquent Charges 224,084 110,758 160,000 150,000 (10,000)
Water I Sewer Connection Charges 2, 150 0 12,000 12,000 0
Water C r oss Connection 1,550 1,050 1,000 1,000 0
Water I mpact Fees 0 1,182 1 ,182 1,182 0
Inter est Earnings 89 ,511 173,135 98,150 g8,150 0
M iscellaneous 64,970 51 ,032 192 ,124 51,000 (141124)
Assess ments 0 3,163 3,000 3,000 (...,441 ,554)
System Development Charges 174,103 127.n3 60,000 40,000 (4u;tl00)
Financed Charges 21 ,477 28 ,527 22 ,431 21 ,985 (446)
Loan Proceeds 3,603,997 5,258,757 0 0 0
Total Revenues 13,457 ,109 13,729,974 8,360 ,950 8,611 , 203 691 ,807
Other Fi nancing Sources 990,528 215,990 0 0 0
Total Resouroos 18,902,3 20 19,543, 204 14,n1 ,314 14,630,047 1141 ,2671
Expenditures
Water Production 1,095,015 681 ,392 794,895 1,048,47g 251 ,584
Sewer Treatment 4,740,444 7,034,167 2,010,094 2 ,895,002 684,908
Distribution and Collection 3,388,706 2,097,066 1,987.882 2 ,688,724 698,862
Non-Divisional 3,703,265 3,288,163 3,959,619 3,929,010 (30,609}
DIVIS ION TOTALS 12.925,430 13,100 ,788 8,752 ,470 10,357.215 1,604,745
Other Financi ng Uses 379,650 32,052 0 0 0
Restricted 3,420,246 3,367,737 3,691 ,825 3,705,399 13,574
Operating Cash 2,176,994 3,042,627 2.327,019 567 ,433 j1,759,586}
Ending Cash 5,597,240 6,4 10,364 6,018,844 4,272,832 (1,746,012)
Total Expenses and Cash 18,902,3 20 19,543,204 14,n1 ,314 14,630,047 1141, 2671
Resource Allocation
Person nel Services 1,774 ,640 1,810,048 1,843,143 1,848,922 5,n9
Operating Expenses 3,220,244 3,197,134 2,967 ,074 3 ,01 4,654 47,580
Capital Outlay 5,357.394 6 ,013,337 1,147 ,331 2,697,000 1,549,689
Debt Service 1,444,684 1,588,318 2,165,062 2,168,779 1,717
Transfers 1,128,488 491 ,953 629,880 629,860 0
Totals 12,9251430 13,100,788 8,752,470 10,357 ,215 1,604,74 5
114
W ate r U tili ty F und
P urpose:
The Water Production and Water Distribution Divisions operate and maintain four water treatment
plants, nine potable water wells, and the distribution system to supply potable water and fire protection.
Key O bj ectives:
• To protect the public health through compliance with local, state and federal regulatory
requirements for drinking water standards
• To maintain water supply and facilities to provide fire protection
• To insure adequate quantity and quality of future water suppl ies throughout the service area
through proper maintenance and planning
• To protect existing water facilities through accurate system mapping and data entry into the G IS
sys tem
• 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.
Iss ues, T r e nds and Highlig hts:
• Over the last several years, water consumption dropped off fairly dramatically. A combination of
factors, includi ng conservation, the economic downturn, vacant apartments and mobile home
parks, installation of private wells and retrofitting homes with water conserving plumbing
fixtures may have accounted for the decreased water usc.
• The St. Johns River Water Management District (SJRWMD) continues to work on the Water
Supply P lan and Minimum Flows and Levels (MFLs). The plan may s how Northeast Florida
area as a potential Priority Water Caution Area with possible limits on withdrawals from the
Floridan Aquifer. ln addition, the SJRWMD may require cost participation from a ll utilities to
pay for regional projects that w ill meet the MFL requi rements. The C ity wi ll continue working
with other utilities and the District to determine potentia l effects on water supply al locations and
costs.
\ Vorkload Da ta
Activity FY-11 FY-1 2 FY-13 (e st.) FY-14 (est.)
Mi ll ion Gal lons Treated 846 830 800 800
M il es of d istrib ution system
maintained
102 102 102 102
Number of Active Accounts 8 ,050 8 ,071 8 ,090 8,090
115
Sewer Utility Fund
Purpose:
The Sewer Collection and Se wer Treatment Divis ions operate and maintain wastewater collection,
tran smiss ion and treatment facilities. These facilities inclu de the treatment plants , lift stations, force
mains , gravity mains, s erv ices, and the effluent pumping system and outfal l force mains which discharge
to the St. Johns River. Bios olids, the treated product of wastewater treatment, are di s posed of at Trail
Ridge Landfill.
Key Objectives:
• To protect the e nvironm e nt and the public health by maintaining comp liance with local , state and
fede ral regul atory requi rements
• To maintain and improve fac ilities and equipment to extend the life of the system
• To rehabilitate the sewer collection s ys tem as recommended in the Capital Improvement
Program outl ined in the Sewer Master Plan Update
• To protect the system by co ntinuall y updating sewer maps and data us in g the GIS system
• To operate and m aintai n the system as efficie ntly as possible to en s ure the rates paid by our
customers remain some of the lowest in the region.
Issues , Trends and Highlights:
• Construction of the Total Maximum Dai ly Load (TMDL) Improvements to remove nitrogen as
well as the S lud ge and Odor Control Improvements are comp lete. Plant operations staff is
wo rking to optimize plant performance.
• S ignificant operati onal s a v in gs have res ulted from completion of the TMDL improvements.
• The operating budget wi ll maintain current level s of s ervice onl y, and maintain compliance with
existing regulatory requi re m ents.
Workload Data
Activity FYll FY12 FY13 (est.) FY14 (est.)_
Millions of Ga llons Treated 763 750 750 750
Miles of Sewer Lines M ai ntained 88 89 93 93
*N umber of L ift Station s
Maintained
31* 31* 3 1* 31*
Sewer Services Main ta ined 7 ,463 7 ,545 7,568 7,568
*Includes storm water pump stat10 n .
11 6
Public Utilities Fund
Administrative and Non-Divi sional
Actual
2010-2011
Actual
2011-2012
Estimate
2012-2013
Budget
2013-2014
Increase
!Decreas e}
OPERATING EXPENSES
Professional Services
Contract Services
Insurance
Other Current Charges
Internal Service Charges
0
2,684
152 ,314
2,463
972,652
0
77 1
159,212
0
1,047,909
0
1,200
181 ,205
0
982,292
0
1,200
144,624
0
986,54 7
0
0
(36,581 )
0
4,255
Total Operating Exponsos 1,130,11 3 1,207,892 1,164,697 1,132,371 (32,326)
DEBT SERVICE
Utility Rovenuo Bonds ·1996/2010
Principal
Interest
Other
25,806
22 ,941
29,607
20,752
30 ,175
20, 189
34 ,166
19,015
3,991
(1, 174 )
Utility Revenue Bonds • 2004
Prine~pal
Interest
Other
683,860
564,135
344
705,364
542,591
344
726.869
519 ,313
344
752,676
494, 148
344
25,807
(25,165)
0
State Revolving Fund Loan
Pnoopal
Interest
457,702
242,530
463,483
236,757
5.781
(5,773)
Utility Revenue 2010 new lssuos
Prine~pal
In terest 25,545 30,712
48 ,089
29 ,842
49,815
28 ,085
1,726
(1 ,757)
Suntrust • 1999 Revenue Refunding
Principal
Interest
76,895
12,149
79,587
8,874
84,606
5,403
86,469
1,821
1,863
(3,582 )
Total Dobt Service 1 ,411 ,675 1 ,417,831 2,165,062 2,166,779 1,717
TRANSFERS
To General Fund 1,128,488 491 ,953 629,860 629,860 0
Total Transfers 1,128,488 491 ,953 629,860 629,860 0
DIVISION TOTALS 3,670,276 3,117 ,676 3,959,619 3,929,010 (30,609)
117
Water Utility Fund
Water Prod ucti o n Di v i s i on
Actual Actual Estimate Budget Increase
2010-2011 20 11-2012 2012-2013 2013-2014 !Decrease}
PERSONNELSERVCES
W ages
Salaries and Wages 211 ,820 212 ,190 208,445 219,758 11 ,313
Overtime 2,073 2,081 1,000 1,000 0
Spec~a l Pay 13,850 12,638 10,000 9,125 (8751
Sub-Tota l 227,543 226,909 219 ,445 229,883 10,438
Benefits
FICA 16,583 16,626 16,787 17,589 802
Pension 38,348 52,691 58,144 66,044 7,900
Health and U fe Insurance 22,300 28 ,244 31 ,511 25,775 (5,736)
Wooer and Unemploy Comp 5,684 5.163 7,293 6 ,619 (674)
Sub-Total 82,913 102,724 113,735 116,027 2,292
Total Wages and Benefits 310,456 329,833 333,180 345,910 12,730
OPERATING EXPENSES
Professional Services 1,875 9 ,730 25,000 74 ,500 49 ,500
Contract Services 189,854 154 ,985 167,078 197,000 29 .92.2
Local Travel 514 629 700 700 0
Communications 1,856 2,612 3,700 3,700 0
Postage 160 235 200 200 0
Utilities 123,5 18 119,526 106 ,000 106,000 0
Rentals and Leases 1 ,320 579 400 400 0
Insurance
Repairs and Maintenance 12,672 18,057 15,146 21 ,719 6 ,573
Printing and Publishing 857 541 550 550 0
Advertising and Promotions
Other Current Charges 7,810 4,600 5,575 4,900 (675)
Office Supplies 1,895 1,742 1,750 1,300 (450)
Operating Supplies 37 ,403 31 ,016 32,100 34, 100 2,000
Books, Training, Memberships 5,518 3,297 5,200 5 ,500 300
Total Operating Expenses 385,252 347 ,549 363 ,3 99 450,569 87 ,170
CAPITAL OUTLAY
land
Bu11dings
Infrastructure Improvements 392,678 95,700 225,000 129,300
Vehicles 25,000 25 ,000
Equipment 6 ,629 4,210 2,616 !2,616)
Total Capital Outlay 399,307 4 ,210 98,316 250,000 151 ,684
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 1 ,095,015 681 ,392 794,895 1 ,046,479 251 ,584
11 8
Water Utility Fund
Water Distribution Division
Actual Actual Estimate Budget Increase
2010-2011 2011 -2012
PERSONN ELSERVCES
2012-2013 2013-2014 jDecrease}
Wages
Salaries and Wages 215,921 171 ,090 161 ,000 161 ,959 959
Ovenlme 14 ,318 11 ,663 14,000 14,000 0
Special Pay 16,189 10,761 14,263 10,875 {3.388)
Sub-Total 246,488 193,514 189,263 186,834 {2 ,429)
Benefits
FICA 18,152 14,499 15,162 14,296 (866)
Pension 39,275 43,051 49,780 35,522 (14 ,258)
Health and Ufe Insurance 28,4 19 22,635 26 ,658 26.410 (248)
Worl(er and Unemploy Comp 8 ,103 6 ,565 7,841 5,857 {1 .984}
Sub-Total 93,949 86,750 99,441 82,085 117,356}
Total Wages and Benefits 340,43 7 280,264 288 ,70<4 268 ,91 9 (19 ,785)
OPERATING EXPENSES
Professional Services 757 452 12,590 100 (11,890)
Contract Services 40,386 126,428 111,899 150,000 38,101
Local Travel 851 766 500 500 0
Communications 5.096 6,410 5 ,100 5,538 438
Postage 17 1 20 20 0
UhhUes 2,216 2,037 2,1 00 2,100 0
Rentals and Leases 3,286 1,572 1,215 900 (315)
Insurance
Repairs end Maintenance 30,193 30,790 34 ,4 94 34,740 246
Printing and Pubfls hing 13 1 2,831 300 300 0
Advertising and Promotions
Other Current Charges
Office Supplies 618 120 600 600 0
Operating Supplies 137 ,671 173,648 171 ,050 173,000 1,950
Books, Tra1ning , Memberships 2.071 1.761 2,100 2.100 0
Total Operating Expens es 223,295 346,82.2 341 ,968 370,498 28,530
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements 15,021 183,816 508.619 440,000 (68,619)
VehiCles 85.000 85,000
Equ1pment 70,257 3,990 7,195 8 .000 805
Total Capi ta l Outlay 85,278 187,806 515,814 533,000 17 ,186
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
To
To
Total Trans fers 0 0 0 0 0
DIVISION TOTALS 649,010 814,892 1,146,486 1 ,172,411 25,931
119
Sewer Utility Fund
Sewer Collection Di vision
Actual Actual Estimate Budget Increase
2010·2011 2011·2012 2012·2013 2013-2014 !Decre ase)
PERSONNELSERVCES
Wages
Salaries and Wages 210,061 210,934 210,899 223,585 12,686
Overtime 7,664 7,300 6,000 6,000 0
Special Pay 17,057 1g,059 18.000 6,125 {11 ,875)
Sub-Total 234,982 237,293 234,899 235,710 811
Benefits
FICA 17 ,613 17,823 17 ,973 18,035 62
Pension 38,194 52,548 58.829 67,194 8,365
Health and Ufe Insurance 25.033 20,978 33,985 32.360 (1 ,625)
Woricer and Unemploy Comp 7,736 7,544 8 ,664 8,210 {454)
Sub-Total 88,576 98,893 119,451 125,799 6,348
Total Wages and Benefits 323,558 336,186 354,350 36 1 ,509 7,159
OPERATING EXPENSES
Professional Servtees 400 400 0
Contract Services 342,152 358.411 242,382 250,000 7,618
Local Travel 908 1.481 1 ,400 1,400 0
CommuniCations 2,090 2,746 3,000 2,992 (8)
Postage
Ulllllles 54,593 60,439 71 ,100 71 .100 0
Rentals and Leases 1,606 531 300 300 0
Insurance
Repairs and Maintenance 23,549 28,170 28,737 30,956 2,219
Printing and Publishing 833 200 200 0
Advertising and Promottons
Other Current Charges 5,312 0 0
Offtee Supplies
Operating Supplies 30,671 27,837 32 ,900 33 ,100 200
Books, Training , Memberships 1,146 1,014 1,350 1,350 0
Total Operating Expenses 462,860 480 ,629 381 ,769 391,798 10,029
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements 1,951 ,278 465,359 105,257 731 ,000 625,743
Vehicles 20,000 20 ,000
Equipment 10,000 10,000
Total Capital Outlay 1 ,951 ,278 465,359 105,257 761,000 655,743
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Trnnsfers 0 0 0 0 0
DIVISION TOTALS 2,737,696 1;282,174 841 ,376 1,514,307 672,93 1
120
Sewer Utility Fund
Sewer T reatment Division
Actual Actual Estimate Budget Increase
2010·2011 2011·2012 2012·2013 2013·2014 jDecrease)
PERSONNELSERVCES
Wages
Salaries and Wages 548,501 545,696 538,045 564,398 26,353
Overtlme 5,097 5 ,544 4 ,000 4 ,000 0
Special Pay 28,009 51 ,364 38,800 12 ,944 !25,856)
Sub-Total 581 ,607 602,604 580,845 581 ,342 497
Benefits
FICA 42,750 44,386 44,598 44,4 82 (116)
Pension 100,414 137,730 145,994 165,189 19,195
Health and Ufe Insurance 60,546 65,653 78,021 65,822 (12,199)
Worker and Unemploy Comp 14,872 13,590 17,451 15,749 j1.702)
Sub-Total 218,582 261 ,359 286,064 291 ,242 5,178
Total Wages and Benefits 800,189 863,963 866,909 872,584 5,675
OPERATING EXPENSES
Professional Services 4 ,193 3,986 67,260 5 ,000 (62,260)
Contract Services 318,155 186,946 206,690 222,000 15,310
Local Travel 276 345 300 300 0
Communications 5 ,089 6 ,272 4 ,400 6,490 2,090
Postage 3 ,353 3 ,518 2,000 2 ,000 0
UliUties 514,180 447,182 243,000 243,000 0
Rentals and Leases 3 ,991 2 ,057 1,500 1 ,500 0
Insurance
Repairs and Maintenance 34,794 46,293 47,941 45,978 (1,963)
Printing and Publishing 1,158 694 500 1,450 950
Advertising and Promotions
Other Current Charges 22,400 19,350 18 ,4 00 18,400 0
OffiCe Supplies 1,379 1,228 1,100 1,200 100
Open~Ung Supplies 104,034 92,012 116,100 116,000 (100)
Books, Training, Membefships 5 ,722 4 ,359 6 ,050 6 ,100 50
Total Operating Expenses 1,018,724 814,242 715,241 669,418 (45,8.23)
CAPITAL OUTLAY
land
Buildings
Infrastructure Improvements 2,906,705 5,355,962 282,786 1,150,000 867,214
Vehicles 138,158 (136, 158)
Equipment 14,826 9,000 3 ,000 j6,000)
Total Capital Outlay 2,921,531 5,355,962 427,944 1 ,153,000 725,058
DEBT SERVICE
Principal
Interest
Other
Total Debt Service 0 0 0 0 0
TRANSFERS
To
To
Total Transfers 0 0 0 0 0
DIVISION TOTALS 4,740 ,444 7 ,034,167 2 ,010,094 2.695,002 684,908
121
122
Pension Funds
Combined Summary of Revenues and Expenses
Revenues:
Actual
20 10-2011
Actual
2011 -2012
Es timate
2012-2013
Budg et
2013-2014
Increase
{Decrea se}
General Pension
Pollee Penston
730,313
641,120
3,004,666
1,547,361
2,196,011
1,254,327
2.190,980
1,329,681
(5,031)
75,354
Total Re venues 1 ,371 ,433 4,552,027 3,450,338 3,520,661 70,323
Expenses:
General Pension 699,650 759,309 950,717 852,817 (97,900)
Police Pension 595,672 669,072 736,748 751,617 14,869
Total Expenses 1 ,295 ,322 1 ,428,381 1 ,687,465 1 ,604,434 {83 ,031}
Resource Allocation :
Personnel Services 0 0 0 0 0
Operating Expenses 1,295,322 1,428,381 1,687,465 1,604,434 (83,031)
Capital Outlay 0 0 0 0 0
Debt Service 0 0 0 0 0
Transfers 0 0 0 0 0
Total Resource Allocation: 1 ,295,322 1 ,428,381 1 ,687,465 1 ,604,434 {83 ,031}
Summary of Authorized Positions
2012-2013 2013-2014
Pension
• Plan Admimstrator -Duties currently under Finance Department
123
Pension Funds
Purpose:
The General Employee and Police Emp loyee Pen si on Funds are funded by
contributions from both the City and the employees. Some funding is al so
provided from Police supplemental benefits. These benefits a re a result of
casualty insurance premium tax monies coll ected by and received from the sate of
Florida, in accordance with Florida State Statute, Ch apter 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 emplo yees and
arc directed by two separate pension boards.
Key Objectives :
• The funding objecti ve for both plans is to establish and receive contributi ons,
expressed as a percent of active member payroll , which w ill 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 comp liance with the Plan's investment
po licy and recommend changes to the policy, if necessary, to assure the plan's
participants and recipients that the benefits specified in the Plan will be available.
• To keep the plan c urrent as to comp li ance with IRS code requirements and any
State o r Federal changes.
• To provide employees with an annual individual retirement benefit statement.
Issues, T r ends and Highlights:
• Total Net Assets as of September 30, 2012 for the General Pension fund were
$12,693,827. This represents an increase of $2,245,357 over 2011.
• Total Net Assets as of September 30, 2012 for the Police Pension fund were
$6,934,693. Thi s represents an increase of $878,288 over 20 II .
• The City contributions to the General Pension Fund a re projected to decrease
$93,4 12 in FY 2014 to $950,980.
• The City contributions to the Police Pension Fund are projected to increase
$64,766 in FY 2014 to $582,700.
• The City closed the General Pl an as of September 2008 and estab li shed a defined
contribution plan for new employees with a match of up to 6% ofpay.
124
General Employee Pen s ion Fund
Combined Summary of Revenues and Expenditures
Actual
2010-2011
Actual
2011-2012
Estimate
2012-2013
Budget
2013·2014
Increase
(Decrease)
Cas h Forward 10,556,63 2 10,652,015 12,813,704 14,058,998 1,245,294
Revenues
Eam1ngs on Investments
Employer Contributions
Employee Contributions
Other
(180,860)
722,769
188.404
1,819,825
998,518
186,325
930,000
1,044 ,392
190,000
31,619
1,000,000
950,980
240,000
70,000
(93,412)
50,000
(31 ,619)
Total Revenues 730,313 3,004,666 2,196,01 1 2,190,980 (5 ,031)
Other F inancing Sources 64,720
Total Resources 11 ,351 ,665 13,656,681 15 ,009,715 16,249,978 1 ,240,263
Expenditures
Benefits Paid
Retirement Benefits
Contnbuhon Refunds
Subtotal
583,857
5,661
589,518
655,424
7,273
662,697
732,800
100.000
832,800
739,850
5.000
744,850
7,050
{9 5,000)
(87,950)
Operatin g Expenses
Professional Services
Contract Services
Insurance
Printing
OffiCe Supplies
Books, Training
Internal Service Charges
Subtotal
98,033
2,942
35
1,369
7.753
11 0 ,132
8 1,660
3,254
46
1,467
9 ,985
96,612
10 1,000
2,782
50
5,000
9,085
117,917
91,000
3,376
50
5,000
8,541
107 ,967
( 10,000)
0
594
0
0
0
{544)
{9,950)
DIVISION TOTALS 699,650 759,309 950,717 852 ,817 !97 ,900)
Other Financi ng Uses 83,668
Ending Cash 10,652,015 12,813,704 14,058,998 15,397,161 1,338,163
Total Expenses and Cash 11,351,665 13,656,681 15 ,009,715 16 ,249,978 1,240 ,263
Resour ce Allocation
Personnel Services
Operatmg Expenses
Capttal Ouuay
Debt ServiCe
Transfers
Total Resources
699,650
699,650
759,309
759,309
950,717
950,717
852,817
852,817
(97,900)
!97,900!
I
125
Police Employee Pe nsion Fund
Combin ed Summary of Reven ue s and Expend itures
Actual A ctual Estimate Budget Increase
2010-2011 2011 -2 012 2012-201 3 2013· 2014 (Decrease)
Cash Forward 6,094,725 6,163,596 7,106,051 7,623,630 517,579
Revenues
Insurance Prem1um Tax Sec 185 86,391 88,795 88,806 88,806 0
Eamings on Investments 74,586 842,796 545,000 560,000 15,000
Employer Conlribullons 400,641 540,103 517,934 582,700 64,788
Employee Contributions 79,200 75,667 76,000 98,175 22,175
Other 302 26,587 0 (26.5871
Total Revenues 641 ,120 1,547,361 1, 254,327 1 ,329,681 75,354
Other Financing Sources 23,423 64,166
Total Resources 6,759,268 7,775,123 8 ,360,378 8 ,953,311 592,933
Expenditures
Benefits Paid
Retirement Benefits 512 ,386 599,459 657,500 672 ,000 14,500
Contribution Refunds 6,853 5,478 6,000 6,000 0
Subtotal 519,239 604,937 663,500 678,000 14,500
Operating Expenses
Professional ServiCes 69,119 54,877 61 ,000 61 ,000 0
Contractual Services 0
Insurance 2.942 3,254 2,782 3,376 594
Printing 12 15 20 20 0
OffiCe Supplies 0
lntemal Service Charges 4,135 5 ,132 5 ,000 4 ,221 (779)
Books, Training 225 857 4,446 5,000 554
Subtota l 76,433 64,135 73,248 73,617 369
Transfers
DIVISION TOTALS 595,672 669,072 736,748 751,617 14,869
Other Financing Uses
Ending Cash 6,163,596 7,106,051 7,623,630 8,201 ,694 578,064
Tota l Expenses and Cash 6,759, 268 7,7 75,123 8 ,360.378 8 ,953,311 592,933
Resource Allocation
Personnel Services
Operating Expenses 595,672 669,072 736,748 751 ,617 14 ,869
Capital OuUay
Debt Service
Transfers
Total Resources 595,672 669,072 736,748 751 ,617 14,869
126
Budget Policy Highlights
The Cit y Manager will propose to the City Comm iss ion 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 s ufficient to deliver at least the current
level of serv ice fo r all programs.
• Proposed chan ges to levels of service wi ll be addressed as separate issues in th e budget
workshops for consideration.
• The proposed budget will be presented usi ng the current ad valorem tax rate.
• The proposed budget wi ll be balanced, meaning that avai lable resources plus projected
re venues will equal the budgeted expenses plus projected ending cash.
• The projected ending cash balance w ill exceed all legal required restrictions plu s meet or
exceed the City Commission designated 25% operating reserve for all major funds.
• The reserve balance is calculated as 25% of the sum of payroll expenses and operating
expenses of the budget being proposed. Debt service bas its own reserve requirement.
• The proposed budget will include fund in g for all authorized positions.
• The proposed budget will include the 3% across the board merit increase per City
Comm ission adopted reso lu tion.
• The proposed budget document will include a ten-year financial projection of the major
operating funds.
• The proposed bud get wi ll fully fund the pens ion benefit us ing the do ll ar amount
designated by the respective pension plan 's actuaries for both police and general
employees.
• All future changes to the pension plan benefits will be evaluated for the long-term impact
on the City before that change is implemented.
• Capital items will be included in the proposed budget if either previously designated by
the City Commission or if id entified in an adopted plan. Basic item s necessary to deli ver
the serv ice level proposed will also be included. Di scretionary capital items will be
included in workshop discussions for prioritization and funding.
127
vn.y Ul 1'\LidiiLI\i Dt:d\611
Sch edule of lnterfund Transfers
Operating Budget F iscal Year 2014
General Fund
From Water Ut ility
From Sewer Utility
From Sanitation Fund
From Gas Tax Fund
From Police Forfeiture Fund
Transfer
In
205 ,534
424,326
275 ,935
155,225
7 ,500
Tran sf er
Out
Police Forfeiture Fund
To General Fund 7,500
Local Option Gas Tax Fund
To General Fund 155,225
Convention Development T ax Fund
To Capital Project Fund 125,500
Half Cent Sales Tax Fund
To Capital Project Fu nd
To Storm Water Utility Fund
150,000
285,000
Capital Project Fund
Convention Development Tax Fund
Hal f Cent Sales Tax Fund
125,500
150,000
Water Utility Fund
To General F und 205,534
Sewer Utility Fund
To General Fund 424 ,326
Sanitation Fund
To General Fund 275,935
Storm Water Utility
From Half Cent Sales Tax Fund 285 ,000
Total Transfers 1,629,020 1,629,020
L28
City of Atlantic Beach
Schedule of Available Cash Balances
Major Funds
FY-2014
FY-2014 Utility Rate Reserve for Utility Tolal Remaining
Projected 25% Operating Slabirlzation Customer In Trust or Renewal and Debt Service Restricted Available
Ending Balance Reserve Fund DePOSits Desl!lnated Replacement Reserve Cash Cash
General Fund 5,543,794 2,685,355 2,685,355 2,858,439
Convention Development Tax 30,601 0 30,601
Gas Tax 39,644 0 39,644
1/2 Cent Sales Tax 3,987 0 3,987
Building Department 126,818 66,838 66,838 59,980
Public Utilities 4,272,832 973,359 400,000 531,973 500,000 1,300,067 3,705,399 567,433
Storm Water Utility 1,066,077 173,117 211,334 384,451 681,626
Sanilation 700,396 441,964 441,984 258,412
Debt Service 0 0 0 0
Miscellaneous funds 2 ,918,122 114,433 114,433 2,803,689
Pension Trust Funds 23,598,855 23,598,855 23.598,855 0
Totals 38 301,127 4,340,653 400,000 531,973 23,713,288 500,000 1,511,401 30,997,316 7,303,812
City of Atlantic Be ach , Florida
Schedule or Capital Outlay
Fiscal Year 201312014
Land, Equipment,
Buildings & Computers &
Infrastructure Software Vehicles Total
City Admi nistration
Informati on Techno logy
Lap Top and Tablets $15,500 $15,500
Replacement Redline Radios for WP3 15.000 15,000
Network Upgrades 8 ,000 8,000
VIdeo capabilities installed in North Conference Room 3,000 3,000
Replace Mail Server 25,000 25,000
One Solution Community Serv1ces Application 140,725 140.725
Total City Administration 0 207,2.25 0 207,2.25
General G overnment
Non Departmental
Sound System Upgrades 15,500 15,500
Total General Government 0 15,500 0 15,500
Public Safe ty
Police Patrol
Equip off-site office 13,750 13,750
Patrol Vehicle 35.000 35,000
Compter Equipment 13,500 13,500
Florida Contraband Forfeiture
Gun Range Trailer 4.263 4,263
Training Equipment 10,000 10,000
Ani mal Control
Kennel Improvements 40,000 40,000
lifo Guards
Enclose the underside of the Life Guard Station 6 ,000 6,000
Replace Large Truck 30,000 30,000
Total Public Safety 46,000 41 ,513 65,000 152 ,513
Publi c Works
Administration
Replacement Truck for Inspector
Streets Division
East Coast Drive Improvements
Fountain
Welcome Signs
Robert Street Ditch Improvements
Replacement (2) Trucks
Fleet Maintenance
Battery Tester
Loc al Option Gas Tax
Sidewalk & Curb Replacements
Half Cent Osales Tax Capital Improvements
Design and construct sidwalk on Sturdivant
Seminole Streetscape project
22.000 22.000
79,000 79 ,000
7,500 7,500
11 .000 11,000
50,000 50,000
45,000 45,000
6 ,000 6.000
25,000 25,000
130,000 130,000
250,000 250,000
130
Land, Equipment,
Buildings & Computers &
Infrastructure Software Vehicles Total
Community Development Block Grant
S •dewalks 64,414 64,414
Sanitation
Replace 30 Yard Roll-off Container 4,900 4 ,900
Stormwator
Salt Air Drainage Upgrades 250,000 250.000
Seminole Road -South E:nd Drainage Improvements 240,000 240,000
East Coast Drive Drainage improvements 317,686 317,686
Hydro Seeder 17.000 17,000
Total Public Works 1,424,600 27,900 67,000 1,519 ,500
Parks and Recreation
Park Improvements and Maintenance
Russel Park Tennis Courts 100,000 100,000
Bull Park Gazebo 40,000 40,000
Rose Park Playground 40,000 40.000
Community Development Block Grant
Donner Park Ballfield Improvements 75 ,000 75 ,000
Capitallmprovoment Fund
Ped Paths 150,000 150,000
Marsh Overlook and Kayak Launch 300,000 300,000
Marsh Preserve Path Phase I 35,000 35,000
Tota l Parks and Recreation 740,000 0 0 740,000
Public Utility Fund
Water System
Water Plant #2 Reab of Elevated Tank 125,000 / 125,000
Water Plant #2 Rehab of Ground Storage Tank 100.000 t/ 100,000
Replace AC main on Sea Oats and Park Terrace to 17th 390,000o/ 390,000
Valve Replacement (Est 10)Seminole, A1A and Mayport Road 50,000 50,000
Replacement (4) Trucks 110,000 110.000
Utility Locate Oevlce 5,000 5 ,000
Computer Equipment 3.000 3 ,000
Sower Utility
Repasr and Fiberglass manholes on Saturiba Drive 86,000 ,/ 86,000
Sewer Rehab on Saturiba Drive and Sea Oats Drive to 19th 190,000 v 190,000
Donner Subdivision Sewer Upgrade ~ 155,000 t/ 155.000
Effluent Outfall Replacement 300,000., 300,000
Reuse System 1,1oo.oooj v 1,100,000
Effluent Pump Replacement 50.000 50,000
Replace Sewer Camera 10,000 10,000
Replace Truck 20,000 20.000
Replace PH Meter 3.000 3.000
Total Public Utility 2,546,000 21,000 130,000 2,697,000
Grand Total $4,756,600 $313.138 $262,000 $5,331,738
131
R.S/13
Reset Form ) I Print Form
DR-4122CERTIFICATION OF FINAL TAXABLE VALUE
Rule 12D-16.002
Florida Administrative Code
Effec.tlve 5/13
Provisional
Year: 20 13 ICounty : Duval Is VAB still In sess ion? 0 Yes
Checktype:
D No
Principal Aut hority: 0 School District D County 0 Municipality
ATLANnC BEACH 0 Independent Special District D Water Management District
Taxing Authority: Check type:0 Principal Authority D MSTU
A t lantic Beach 0 Dependent Special District D Water Management District Basin
SECTION I : COMPLETED BY PROPERTY APPRAISER
1. Current year gross taxable value f rom Line 4, Form DR-420 s 1,206,595,653 (1)
2. Final current year gross taxable value from Form DR -403 Series s 1,204,471,427 (2)
3. Percentage of change In taxable value (Lin e 2 divided by Line I, minus I, multiplied by 100) -.18 % (3)
5:00 P.M. 10/0JnO I J
The taxing authority must complete this form and return It to the property appraiser by time date
Prop erty Appraiser Certification II certify the taxable values a bove are co rrect to the best of my knowledge.
SIGN Signature of Property Appra ise r: Date:
HERE James N . Ove r t o n
.....,..,....,......,....
09/30/2013..........~~~...........,.__...............-...............
SECTION II : COMPLETED BY TAXING AUTHORITY
MILLAGE RATE ADOPTED BY RESOLUTION OR ORDINANCE AT FINAL BUDGET HEAR ING UNDER s. 200.065(2)(d), F.S.
If this portion of the form Is not completed In f u ll your taxing authority will be denied TRIM certification and possibly lose Its millage
levy privilege for the tax year. If any line Is Inapplicable, enter N/A or ·0-.
Non-Voted Operating Millage Ra t e (from resolution or ordin ance)
4a. Cou nty o r municipal principal taxing author ity 3.3285 per $1,000 (4a)
4b. Dependent special district .0000 per $1,000 (4b)
4c. Municipal service taxing unit (MSTU) .0000 per$1,000 (4c)
4d. Independent Special Di st rict .0000 per $1,000 (4d )
4e. School district Required Loca l Effort .0000 per $1,000 (4e)
Capital Outlay .0000 per $1,000
Discretionary Operating .0000 per$1,000
Discretionary Capital Improvement .0000 per $1,000
.0000
Additiona l Voted Millage .0000 per$1,000
4f. Water management district District Levy .0000 per $1,000 (4f)
Basin .0000 per $1,000
Are you going to odjust odopted millage ? 10 YES '[{]
NO ' IfNo, STOP HERE, Sign and Submit.
;~ ·"'.-.
Continued on page 2 132
Taxing Authority: DR-422
Atlantic Beach
R. 5113
Page2
COUNTIES, MUNICIPALITIES, SCHOOLS , and WATER MANAGEMENT DISTRICTS may adjust the non-voted millage rate only If the
percentage on Line 31s greater than plus or minus 1%. (s. 200.065(6), F.S)
5. Unadjusted gross ad valorem proceeds $ 4,016,154 (5)(Line 1 multiplied by Line 4a, 4e, or 4( as applicable, divided by 1,000)
6. Adjusted millage rate (Only If Line 31s greater than plus or minus 1 %) per$1000 (6)(LineS divided by Line 2 multiplied by I,000)
MSTUs, DEPENDENT SPECIAL DISTRICTS , and INDEPENDENT SPECIAL DISTRICTS may adjust the non-voted millage rate only if
the percentage on Line 31s greater than plus or minus 3% (s. 200.065(6), F.S.)
7. Unadjusted gross ad va lorem proceeds $(Line I multiplied by Line 4b, 4c, or 4d as applicable, divided by 1,000)
8. Adjusted Millage rate (Only If Line 3 is greater than plus or minus 3%) per$1000(Line 7 divided by Line 2, multiplied by 1,000)
I certify the mlllages and rates are correct to the best of my know ledge. The millages
Taxing Authority Certification comply with the provisions of s. 200.065 and the provisions of either s. 200.071 or s.
s 200.081, F.S.
I Signature of Chie~tive Officer: Date:
G 09/30/2013
N -
Title: I Contact Name and Contact Title:
City Manager Nelson Van llere, Finance Director
H
E Mailing Address : Physical Address:
R 800 Seminole Road 800 Seminole Road, Florida, 32233
E
City, State, Zip: Phone Number: Fax Number:
Atlantic Beach, Florida, 32233 904-247-5807 904-247-5819
(7)
(8)
INSTRUCTIONS
SECTION 1: Property Appraiser
1. Initiate a separate DR-422 form for each DR-420, Certification of Taxable Value , and DR-420S, Certification of School
Taxable Value , submitted.
2. Complete Section 1 and sign.
3. Send the original to the taxing authority and keep a copy.
SECTION II: Taxing Authority
1. Complete Section II and sign .
2. Return the original to the property appra iser.
3. Keep a copy for your records.
4 . Send a copy to the tax collector.
5. Send a copy wilh the DR-487, Certification of Compliance, to the Department of Revenue at the address below . Send
separately if the DR-487 was previously sent to the Department.
Florida Department of Revenue
Property Tax Oversight-TRIM Section
P. 0. Box 3000
Tallahassee, Florida 32315-3000
All taxing authorities must complete Line 4 , millages adopted by resolu tion/ordinance at final budget hearing.
Counties, municipalities, schools , and water management districts may complete Una 5 and line 6 only when Line 3 is greater than plus or
minus 1%. (s . 200.065(6), F.S.)
MSTUs, dependent special districts, and independent special districts may adjust the non-voted millage rate only when Line 3 is greater than
plus or minus 3%. (s. 200.065(6), F.S.)
Adjus ted millage rate must comply with statutes The adjusted millage rate entered on line 6 or Une 8 cannot exceed the rate allowed by other
provisions of law or the state constitution .
Multi-county and water management districts must complete a separate DR-422 for each county .
All TRIM forms for taxing authorities are available on our website at
h!tp;/Jdor.myflorida,com/dor/property/trlm/trlmmax.html 133
City of Atlantic Beach
E lem en t-Object C lassifications
12-00 Sa laries a nd Wages
FuU-time, part-time and elected official's base salary and/or wages.
14-00 O ve rtime
Payment in addition to reguJar sa laries and wages for services performed in excess of the
regular work hour requirement. This classification code includes overtime hours paid at
straigh t-time, as well as time-and-a-half. Comp time payout at fiscal-year-end or upon
service terminati o n is considered payment of overtime.
15-0 0 Special Pay
AdditionaJ pays, s uch as lo ngevi ty pay, car allowance, phone allowance, ed ucatjon
incentive, clothing allowance, out-of-position pay, personal leave cas h-ins and payouts,
etc.
21-0 0 FICA T a xes
Social Security matchlng I Medicare matching by the City.
22-0 1 City Con trib utio n to 401
Amounts contributed by City to C ity Manager's retirement fund in li e u of defined benefit
retirement plan.
22 -02 C ity Con t ribution t o 4 57
Amo unts contributed by C it y to e mpl oyees' 457 plan in lieu of defined benefit retirement
plan , per individual employment contract.
22-03 C ity Con tribution -Bene fi t G r ou p -General
Amounts contri buted by City to defin ed benefit retirement plan for general employees .
22 -04 C ity Contribution -Ben efi t G r o u p -Police
Amounts contributed by City to defined benefit retirement plan fo r swo m police officers.
23-01 Hea lt h I nsura nce
Health in s urance premiums and benefits paid for employees and others by contract.
13 4
C ity of Atlantic Beach
E lement-Object Classifications
23-02 Life Insurance
Life insurance premiums and benefits paid for employees.
24-00 Workers' Compensation
Premiums and benefits paid for Workers' Compensation insurance.
25-00 Unemp loym ent Compensation
Direct bill, reimbursable amounts charged by the State for unemployment compensation.
31-00 Professional Services
Legal, medical (including employee physicals, drug screenings, hepatitis/flu shots, and
medical laboratory tests), engineering, archi tectural, and the City Attorney's litigation
expenses.
31-02 City Attorney Retainer
Monthly ret ainer paid to the C ity Attorney.
32-00 Acco unting and Auditing
Services received from independent certified public accountants.
34-00 Other Contractual Services
Janitorial and other services procured by contract or agreement with persons, firms,
corporations, or other governmental units, for example:
Lawn service
Pest Control
Ditch spraying
Po lygraph testing
Uniform cleaning
Beach cleaning
Security system monitoring
Permits from governmental
agencies (un less related
to a capital proj ect)
Tree removal
Asphalt work
Co ncrete sidewalk pouring
Street sweeping
Water and soil laboratory testing
S ludge hauling
Towing
Employee assistance program fees
Veh ic le tags/titles/registration (see 64-01)
Customized printi ng (embroidering,
deca ls, signs, plaques, etc.)
135
City of Atlantic Beach
E lement-Object C la ssi fications
34-00 Other Contractual Servic es (cont.)
In frastructure repairs also included in this classification are, for example:
Point rep airs to lines Electrical troubleshooting
Pump and motor repairs Tower or li ft station repairs
Chlorinator replacement parts Irrigation system repairs
Fence repairs
34-0X Specific Contracts
Contract expenses for fire services provided by th e City of Jacksonville, sanit ation services
provided by Advanced Disposal Serv ices, fleet and equipment maintenance serv ices
provided by First Veh icle Services, Town Center maintenance, Mayport Flyover
maintenance, etc.
35-00 Investigations
Confid ential expenditu res handled pursuant to cri min al investigations.
36-00 Pension Benefits
Benefits paid to participants in the pension p lans.
40-00 Travel and Per Diem
Public transportation or mileage per diem reimbursement for usc of private vehicles wh il e
conducti ng City business.
Note: A ll costs incurred for seminars o r conferences, including mileage per diem
re imbursement, will be charged to 55-00 Training.
41-00 Communications
Periodic service charges for land telephone lines, cellular telephones, modem lines, cable
television connections, pagers, Internet user charges, radio airtime, etc.
Note: Purchase of a telephone handset or replacement pager wou ld be charged to 52-00
Operating Suppli es. Installation of a new phone line or charges for sw it chi ng a user o n th e
ex isti ng phone tree would be charged to 46-00 Repair and Maintenance, as it represents a
repai r or maintenance to a piece of equipment.
136
City of Atlantic Beach
Element-Object C lass ifications
42-00 Transportation, Posta ge, Messen ger
Outgoing fre ight and express mail charges, such as Federal Express, postage, messenger
and courier services.
Note: Freight on item s purchased is charged to the same clement-object classification as
the items acquired.
43-00 U till ties
Electricity provided by an outside vendor and used for City operations.
43-01 Utilities-C ity Provided
Water, sewer, storm water and garbage disposal services provided by the City of Atlantic
Beach for City facilities.
44-00 Rentals a nd Leases
Amounts paid for the lease or rent of land, buildings, or equi pment, includ in g vehicles.
Note: Not to be used for copier maintenance charges use 46-00 Repair and Maintenance.
45-00 Insurance
insurance, other than workers' compensation, carried for the protection of the local
government, such as fire, theft, casualty, general and professional liability (including
notary serv ices), 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 sub mersib le pump repair would be
charged to this classification.
46-01 Fleet and Equipment Mainten a n ce-F irst Vehicles Services
Contract and non-contract costs incurred through First Vehicles Services for repairs and
maintenance to fleet vehicles and small equipment.
Note: Maintenance of fleet veh icles not performed by or through First Vehicles Services,
s uch as car washes, s hould be charged to 46-00 Repair and Maintenance.
137
City of A tl antic Beach
E lement-Object C la ss ifications
4 7-00 Printing and Publishin g
Cost of printing, including advertisements in newspapers and period icals, binding, and
other rep roduction services which are contracted for or purchased from o utside vendors.
T h is includes printing of stationery and envelopes with the City logo, business cards, other
forms, microfilming and film developing.
Note: H elp wanted advertisements, bids and request fo r proposals advertisements,
ordi nance notices and meeti ng notices p laced in newspapers or periodicals will be charged
to the requesting department and/or project.
4 8-00 Promotional Ac tivities
Any type of promotional advertising.
49-00 O t h er Current C har ges
Includes current charges not otherwise classified -could include a contingency amount for
unanticipated, emergency needs.
51-00 Office Supplies
Materials and supp lies, such as preprinted forms, paper, maps, pens, plain stationery or
envelopes without the City logo, that are used in an office environment. The general ru le
for office supplies includes those items that are consumab le within a one year operating
cycle and that have to be reordered on a frequent basis, such as staples, computer paper,
calculator paper and ribbons, etc.
N ote : Office equi pment with a longer life and a cost of < $1,000, such as calculators,
staplers, ho le punches, file cabinets, printers, desks, shelving, etc., would be charged to
52-00 Operating Suppl ies.
52-00 Operating S upplies
Supplies consumed in the conduct of operations -may include food, coffee, road and other
signs, lubricants, chemicals, laboratory supp lies, raincoats, boots, uniforms (purchased, not
rentals), record ing tapes, film, transcri pt supplies, toilet paper, paper towels, soap and other
non-capita l office eq u ipment ind ividually < $1,000, for examp le: computer printers, file
cabinets, desks, weed eaters, etc. (sec element-object 6 4-02 for additional information on
computer equipment).
Note : Computer software < $5,000 would be charged to 52-00 Operating Supp li es. l ftl1e
software cost is > or= $5,000, it would be capitalized in element-object 64-02 .
138
City of Atlantic Beach
Element-Object Cl assifications
52-01 Gasoline
Monthly allocation based on usage from pump at 1200 Sandpiper Lane.
52-02 Diesel
Monthly allocation based on usage from pump at 1200 Sandpiper Lane and charges
incurred for direct purchase of diesel for emergency generato rs.
53-00 Road and Material Supplies
Those materials and supp li es used exclu sively in the repair or reconstruction of roads, such
as lime ro ck and cold patch.
Note: Road signs sho ul d be charged to 52-00 Operating Supplies. Asphalt and concrete
repairs should be charged to 34-00 Other Contractual Services.
54-00 Books, Subscriptions, and Membe r ships
Books, subscriptions, memberships, licenses not related to specific training.
55-00 Training
All costs associated with training, including travel, books, registration, etc.
59-00 Depreciation
Non-cash charge that represents the systematic allocation of the capita l asset's historical
cost over it s estimated useful service life.
71-00 Principal
Principal paid related to debt issues.
72-00 Interest
lnterest paid related to debt issues.
73-00 Other Debt Service Costs
Debt service-related expenses, e.g, bond administration costs.
139
City of Atlantic Beach
Elem en t-Obj ect C lassifi cations
8 1-00 Aid to Government Age ncies
Assistance in funding for the: Jacksonville Beach fireworks, City of Jacksonville Sea &
Sky Show, enrichment programs at Atlantic Beach Elementary & Mayport Middle School ,
and recreation facility maintenance.
83 -00 G r a n ts a nd Aid t o C itizens
All grants, subsidies, and contributions to individuals, such as improvements to privately
owned homes tlu·ough CDBG grant funding.
9 1-00 Interfund T r a nsfer s
Transfer between funds that do not represent operating expenditures.
140
City of Atlantic Beach
E lement-Obj ect C lassifications
Capital Assets
Expend itures charged to element class ifications 61, 62, or 63 wi ll b e assigned unique
project numbers by the Finance D epartment for cost capitali zation tracking purposes.
Project costs to be capitalized wi ll include permits, surveys, a pprai sals, taxes , design,
archi tectural, construction and cons tru ction engineering, and administration costs.
61-00 Land
Land acquisiti on cost.
61-02 Easements
Costs associated w ith acquiring utility easements/right-of-ways.
62-00 Buildings
Office buil dings, garages, park and recreati ona l buildings, and build ing improvements.
63-XX Infrastructure
Structures, and facil iti es other than buildings, s uch as: roads, curbs, gutter s, docks, fences ,
landscaping, lighting sys tems, parking areas, drainage systems, athletic field s, land
improvements, pipes, lift stations, etc.
64-00 Machinery and E quipment
Equipment purchased that meets the capitalization pol icy, e.g., individual item > or =
$ 1,000 with an estimated usefu l life of greater than one year follow ing the date of
acqu isition . These items w ill be tagged and monitored through th e S unguard Public Sector
fixed asset application.
64-01 Motor Vehicles
Vehicles, trailers, boats, etc., that require registration with the Division of Moto r Vehicles
o r other s tate agency. Note: Vehicle registration renewals and re placement titles s hou ld
be ch arged to 34-00 Other Contractu al Services. If the regi s tration o r title charge is for a
n ew vehicle and the expense is incurred in a fi scal year other than the year of veh ic le
acqui s ition, th e charge would b e coded to 34-00 .
64-02 C omputer Equipment
Computer equipment purchased that meets the ca p italization policy (see 64-00 above).
Note: If the cost of computer equipment is bundled, e.g., monitor, tower, s oftware, etc., is
quoted as one price, the total cost woul d be capitalized, if it meets the capitalization p o licy.
Capitalization policy for computer software is cost must be > or = $5,000.
141
142
City of Atlantic Beach
Long-Term Financial Plan
Fiscal Year 2013-2014
143
City ofAtlantic Beach
l ong Term Financial Plan Proje ction Summary
General Fund
Actual Ac:tual &tlmato eudgot Proj. Proj. Proj. Proj. Proj. Proj. Proj. Proj. Proj.
FY·11 FY-12 FY-13 FY·14 FY-15 FY-16 FY·17 FY·18 FY-19 FY-20 FY-21 FY-22 FY·23
Cash Batance fo,._.n:t 3 ,981,530 5.2~,895 5,999,741 6,118,071 5.543,784 4 ,852,797 4 .224,651 3 ,729,348 3.521 ,012 3,366,700 3,226,556 3.224,419 3 ,359,57
Revenues
TaA.Ua 5,1119,2Sl' 5,035,545 5,043,848 4 ,9611,254 !1,137,774 ,,291.778 '-4!10.395 5.613.769 5,782 ,040 5,955,355 8 ,133.$66 8,317,729 8.507,10
licenses and Poonlts
lncergovemmental Revenues
Charges lot Services
955,14 1
1,528.451
2.136.238
858,635
1,492,847
2.284.601
880,750
1,515.765
2 .170,122
865.270
1.599,140
2,203,663
891,128
1.847,077
2.269,202
917,760
1,696,452
2,338,492
945.189
1,747,308
2.405,791
973,438
1,799.669
2,477,180
1,002,533
1,853,842
2,550,661
1,032,499
1.909.2 14
2,626,357
1,063,361
1.966.453
2,704,314
1,095,147
2.025.409
2,784,600
1,127,88
2,066.13
2,667,21!
Flnes and FO<Ieltures 77,891 78,843 80,700 80,870 83,296 65,795 66.369 91,020 83. 750 96,583 99,460 102,444 105.51
Mlscellaneoos Rovonuos 211.777 292.779 470.963 124,700 108,396 96,588 89.736 82,891 80,387 78.888 65,419 86.069 86,73
lniO<fund Tl'8nslets 1,381,007 824,046 975,454 1.068.520 1,058,157 1,084,707 1,112,180 1,140.394 1,169.371 1,199.130 1.229.694 1,261.085 1 •.278.78
ToW Revenues 11,477,762 10.897.2$ 11 ,117,600 1G.9SG.617 11,193,032 11, 511 ,570 11.838,967 12,178,362 12,532,365 12,897,786 13,282,566 13,672,482 14,059,44
Other Flnanclng Sources 298,180
Tot.l Resources 15,4 59,292 16.A30.313 17,117,341 17 ,0~6.688 16,736,826 16,384,367 16,083,619 15,to7,710 16,053.376 16,264,487 18,509,124 16,898,901 17,.418 ,02
&jMnd~ur..by O.jMrtment
Governing Body 41.205 4 1,279 41,784 4 2.833 43.178 43,434 43,698 43,970 44,250 44,539 44,837 45,143 45,4!
Cily AdmlniWollon 2,460.845 2.428,057 2,365,174 2.61.6,848 2,976.4 27 2.930.746 3,078,684 2,654,298 2,933,853 3,089,357 3,074 ,832 3,183,357 3,170,77
Planning and Zoning 172.080 153,509 157,877 HIM29 182.783 18 7 •• 93 190,508 198,101 199,133 203,769 208,269 212,135 213,3!
P\Jil&c Saltly 4,497,215 4,809,080 4,961,834 5. 103.182 5 .256,353 5 .433.984 5,552,324 5,747.350 5.853.772 8.009.310 8.088.1 58 8,238.814 6,496,7(
P\Jblic Wori<s • S troe1S
Paru a nd Recteallon
1,454,887
1,055,270
1,490,071
1,081.268
1,558,991
1,115,335
1.794.214
1,335,144
1,751,529
1,219,888
1,630,659
1.258,832
1,773,258
1,227,823
1,825,91.
1,238,4 95
1.870,523
1,291,297
1,858,457
1,325.001
1,966,574
1,378.7•2
1,974 ,452
1,370.669
1,989.2'
1,393.-IC
General Gowrnment 522,033 427.370 600,295 443,984 454,081 458,765 467,997 480.570 493,846 507,497 52 1 ~1 534,733 545,8(
T01al e. . .,.nd~uros 10,1931315 10;!30,632 11,001,270 11 ,502.884 11 ,884,029 12 11391715 1213 ~,271 12,386,698 12,688,676 13,037,931 13,284,704 13, 537, 323 13 18~17~
Revenues less E.xpendkuros 1,284,447 466,668 116,330 · 572.277 -690,997 -828,145 -495,303 -208,336 ·184,312 ·140,144 ..2,136 135,159 204,7(
Other Financing Usu 31082
Total C•sh RuervH 5~~.895 5,999,741 6,116,071 5,543,784 • • &52,797 4~4,651 3 ,729~8 3, 521 ,012 3,366,700 3.226,558 3.224,418 3,359,578 3 ,584~1
ReS111ded cash 2,743,826 2,650,088 2.898.195 2.1185,355 2,774,976 2,853,416 2,917.220 2,987.326 3,072,726 3,141,879 3.22.,055 3.291,815 3,371,7•
UMtllrictodC&sh 2,490,969 3,149,655 3,217,876 2,858.439 2,077.820 1,371,235 812,128 533,686 293,972 84,877 365 87,783 192,5'
TOial E.xp. & Cuh R-rvos 15,459;292 16;!3U73 17,117,341 17,046,888 16,736,828 16,384,367 161083,618 15,907,710 18,053,3 76 16,284,487 16,509,124 16,898.to1 17,•'19,0:
Resou ru Alloc.tion
Personnel Sarvlcos 6,884,613 7,043,936 7.062.657 7,158,118 7,484,420 7,715,396 7,851,424 8,032,759 8 .2.1.280 8,410,298 8,600,887 8,757,737 8,945.2:
OjMra1lng 3,081.092 3,158,407 3,330,123 3,583,301 3,615,465 3.698.270 3.817,458 3,916,545 4,049,831 4 ,158,4 19 4 ,295 ,551 4,409,522 4.841.7•
Cap!Uil Outlay 265,810 220,355 577,490 761,475 78 4.125 726,050 665,369 437,384 395,765 4 71,2 14 366.486 370,064 367,7f
Transfers Out 132 000 9.934 31 ,000 0 0 0 0 0 0 0 0 0
TOial E.xjMndlturu 101113,315 10,430,632 11 1001,270 11,502.884 11.884,029 12,1391715 1 2.3:s.t,271 12, 366,698 12,686,676 131037, 931 13,284,704 13. 537,323 13.854,7:
t
City of Atlantic Beach
Total Revenues and Expenditures
General Fund
I!
.!!0
0
14
12
10
8
6
4
2
0
-Personnel Services -operating -capital CJTransfers -+-Revenues
145
CITY OF ATL ANTIC BEACH
long Term Financial Plan Financial Projection Summary
Gas Tax Fund
Actual Actual Estimate B u dget Proj Proj Proj Proj Proj Proj Proj Proj Proj
FY-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 FY-22 FY-23
Cash Balance Forward 76,633 75,012 65,985 16,860 39,644 62,550 85,310 107,853 130,104 151 ,982 173,401 194~70 214,41
Revenues
local Optlon Gas T&Xe$ 452,798 414,225 414,420 420.959 429,378 437,966 448,725 455,860 484,n3 474,068 483,550 493,221 503,01
Interest Esmlngs 1,238 5,896 1,000 50 595 938 1,280 1,618 1,952 2,280 2,801 2,914 3,2'
Other Revenues
Total Revenue 454,036 420,121 415,420 421 ,009 429,973 438,904 448,005 457,277 466,724 476,348 488,151 496,135 506,31
Expenses
Operating 235,012 330,766 315,000 218,000 224,540 231,276 238.214 245,361 252,722 260,303 268,113 278,156 284,4
Capital 4,741 3,555 10,000 25,000 25,750 28,523 27,318 28,138 28,982 29,851 30,747 31,669 32,6'
Transfers 211.500 104,000 139,545 155,225 156.m 156,345 159,928 161,528 163.143 164,n4 166.422 168,086 169,71
Total Expenses 451~53 438,321 484,545 398~5 407,067 416,144 425~1 435,026 444,847 4541929 465~ 475,912 486,8:
Net Change In Cash Balance 2,763 -18,200 ..9,125 22,784 22,906 22,760 22,544 22,251 21 ,878 21 ,419 20,869 20,223 19,4:
Net Change In Working Capital 4,404 -9,173
Ending Cash Balance 75,012 65,985 18,860 39,644 62,550 85~10 107,653 130.104 151,962 173,401 194~0 214 ~93 233 ,91
Restricted 75,012 65,985 16,860 39,644 62,550 85,310 107,653 130,104 151 ,962 173,401 194,270 214,493 233,91
Designated
Unrestricted 0 0 0 0 0 0 0 0 0 0 0
City of Atlantic Beach
Total Revenues and Expenditures
400
300
200
100
0
Gas Tax Fund
• Operating • Capital D Transfers -+-Revenues
147
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Sanitati on Utility
Actual Actual Ea~mate Budget Pro) Pro) ProJ Pro) Pro) Pro) Pro) Pro) Proj
FY-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 FY-22 FY-23
Cash Balance Forward 607,681 681 ,843 650.337 684,233 700,3G8 725.705 759,785 603.409 854,528 717,021 7G1,GOS 680,255 983,220
Rav@n YM
Charges For Setvices 1,731,925 1,732,590 1,740.000 1.740,000 1.827.000 1,918,350 2.014.268 2.1 14,981 2.220.730 2..331.766 2.448.355 2,570,772 2.699,31 1
Commen:ial Franchise Foes 27,437 33,181 52.000 40,000 40.000 40,000 40,000 40.000 40.000 40.000 40,000 40,000 40,000
Construction Debris / Mise 0 0 0 0 0 0 0 0 0 0 0 0 0
Grant Proceeds / Fema
lnteresl Eamilgs 15.854 24.908 6 .000 9.000 10.506 10.886 11.396 9.051 9.818 10,755 11 .879 13.204 14,748
Tout Revenue 1,775,218 1,790,879 1,798,000 1,789,000 1,877,508 1,969,236 2,065,664 2,164,032 2,270,548 2,382,522 2,500,233 2,623,976 2,754,059
Expenses
Personnel Setvices 19,371 19,762 18,377 24,269 25,019 26.039 27.100 28,205 29,354 30.551 31.797 33,094 34,444
OperaUng 1,442,226 1,512.553 1,473.329 1,467,733 1,537,765 1,611,198 1,688,199 1,768,943 1.653,615 1.942.406 2,035.521 2.133.171 2.235.580
capital 4,494 4,500 4,500 4,900 5.200 5.200 205.200 5,200 5,200 5,200 5.200 5.200 5,200
Debt 0 0 0 0 0 0 0 0 0 0 0 0 0
Transfers 252.519 260.095 267.698 275.935 284.213 292.739 301.521 310.567 319.664 329.481 339.365 349.546 360.032
Total Expenees 1,718,610 1,798,910 1,764.104 1,772.837 1.852,197 1.935.176 2.222.020 2,112,915 2,208,053 2,307,638 2,411.883 2,521,011 2,835,257
Nat Change In Cuh Balance 56.606 -8,231 33,898 18,183 25,309 34,060 -156,356 51 ,117 82,495 74,864 88,350 102,985 118.803
Net Change In Wort<tng Capital -2,644 -5.075
Ending Coth Balance 881.843 850.337 684,233 700,398 725,705 759,765 603,409 654,526 717.021 791,905 880,255 983,.220 1,102,023
Resltteted 428,529 448,103 439,901 441 ,984 461,749 482,494 504,205 526.929 550,713 575,610 601.671 628,953 657,514
Unrntrlctad 233,114 202,235 244,332 258,412 283,958 217,271 99,204 127,598 188,308 218,295 278,584 354,287 444,508
Detail Restricted
Operating Reserve ( 25% ) 428,529 448.103 439.901 441,984 461.749 482.494 504.205 526.929 550.713 575.610 601.671 628.953 657.514
428,529 448,103 439,G01 441,984 481,749 482,494 504,205 526,929 550,713 575,810 601,871 828,G53 657,514
City of Atlantic Beach
Total Revenues and Expenses
"' 3 ,000
"C c
CQ
;::)
"' 0
~
2 ,500
2 ,000
1 ,500
1 ,000
500
0
Sanitation Fund
-Personnel Services -operat ing -capital c::J Transfers -+-Revenues
149
CITY OF A TLANTI C BEACH
Long Term Financial Plan Financial Projection Summary
Stonn Wate r Utility
Actual Actual Estimated Bud941t Proj Proj Proj Proj Proj Proj Proj Proj Proj
FY-11 FY-12 FY·13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19 FY-20 FY-21 FY-22 FY-23
Cash Balance FOfWlltd 2,438,727 1,193~5 1,378,659 1,839,565 1 ,086,077 733,697 776,613 669,779 579,660 459,041 511.015 607~ 797,535
Revenues
Charges for Setvlces
Stonn Water Fees 509,447 683,430 855.000 855.000 872,100 889,542 907,333 925,479 943,989 962,669 982.126 1,001,769 1,021,804
Total Charges for Services 509,447 683,430 855,000 855,000 872,100 889,542 907,333 925,479 943,989 962,669 982,126 1,001,769 1 ,021,804
Grant Proceeds
Interest Esmlngs 33,439 45,047 15.000 15,000 15.991 11 ,005 11,649 10,047 8.695 6,866 7,665 9,111 11.963
Transfer In-Gas Tax 143,000 33,000
Transfer In-112 Cent Tax 230,000 252,000 285.000 235,000 260.000 260,000 285,000 285,000 285,000 285,000 285,000 285,000
Transfer In·General Fund
Other Revenues
Total Re venue 685,886 991,477 1,122,000 1,155,000 1,123,091 1 ,160,547 1,178,982 1,220,526 1 ,237,6114 1,254,754 1,27~.791 1,295,880 1,318,767
Espenoes
Personnel Setvlces 247,070 217,769 201,003 210,678 228.399 235,801 243,452 251,362 259,539 267,993 276,735 28S.n4 295,120
Operating 400.179 378,823 405,003 481,792 496.248 511,133 526,467 542,261 556,529 575,285 592,543 610.320 628,629
Capital 476,034 0 42,314 824,866 520,000 160,000 305,000 307,000 330,000 150,000 100,000 0 400,000
Oebt 224.665 211,059 21o.n4 211,334 210,626 210,697 210,897 210,022 210.235 209.502 209,124 209,656 209,760
Transfers
Total Espenoes 1 ,348,148 807,851 859.~ 1,728,488 1,4551~71 1,1171831 1,285,816 1,310,645 1,358,303 1 ,202,780 1 1178,402 1 1105,7~9 1,533,510
Net Chango In Caah Balance ~,262 183,826 262,906 -573,488 -332,380 42,916 -106.~ -90,119 -120,619 51,a74 96,389 190,131 -214,742
Net Chango In Wortdng Capita 583,240 392
Ending Cash Balance 1,193,225 1 ,376,659 1,839,565 1,0616,077 733,697 776,613 669,779 579,660 ~59,041 511,015 607,404 797,535 582,792
Restricted 3e6.an 360,207 362.276 384.451 391,987 397,431 403,3n 406,428 414,752 420,322 426,444 433,879 440,697
Deslgnalad
Unrestricted 808,548 1,016,452 1.277.290 681 ,626 341,710 379,183 268;402 171.232 44.289 90,693 180,960 363,855 142,095
City of Atlantic Beach
Total Revenues and Expenditures
Storm Water Utility
-Personnel Services -operating c:::::J Oebt -Capital t=!Transfers ~Revenues
15 1
CITY OF ATLANTIC B EACH
Long Term Financial Plan Financial Projection Summary
1/2 Cent Discretion ary Sales Tax Fund
Actual Es Umate Budge t Proj Proj Proj Proj Proj Proj Proj Proj Proj Proj
FY·11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY·19 FY·20 FY-21 FY·22 FY·23
Cash Balance Forward 348,168 167,095 83,835 206,117 3,987 398,840 812~09 1 , 192~68 1,553,839 1,968.223 2,451,487 2,974,978 3,442,0'
Rewnu..
Tax~s
Interest
635,446
5,532
648,258
3,258
660,000
1,700
693,170
1 ,700
707,033
20
721,174
1,994
735,598
4,082
750,310
5,961
765,316
7,769
760,622
9,841
796.234
12,257
812,159
14,875
828,41
17,2'
Grant ~s I Other Misc.
Tobll Rewnue 640,978 651,516 661,700 694,670 707,053 723,168 739,659 756,271 773,085 790,463 608,492 827,034 645,6·
Expenses
Operating Expenses 62,000
Capital · Malllh Master Plan 19,500 6,818
Capital • Other 55.600 360,000
CapltaiPall<s 225,000 50,000 60,000 50,000 75,000
Transfer 10 Capital Projects Fund 798,000 500,000 150,000 77.200 49,700 49,700 49,700 23,700 22,200
Transfer to Stormwater Utili ty 230.000 252,000 285,000 235.000 260,000 260.000 285,000 265,000 285,000 285,000 285,000 265,01
Transfer 10 Debt Service
Tola.l Expenses 8171500 7301000 539,418 ~7.000 312.200 309,700 359t700 3941700 358,700 307,200 285,000 360,000 285.0t
Net Change In Cash Balance ·116,522 -78,484 122,262 -202,130 394,653 413,468 379,959 381,571 414,385 483,283 523,492 487,034 580,6'
Net Change In Wort<lng Capital -4,551 -4,776
Ending Cash Balance
Restricted
Designated
167,095
0
83,835
0
206,117
0
3,967
0
398,840
0
81~09
0
1 ,192,268
0
1,553,839
0
1 ,968~3
0
2,451~
0
2,974,978
0
3,442,012
0
4,002,6:
Unrestricted 167,095 83,835 206,117 3,967 398,840 812,309 1,1&2.268 1,553,839 1 ,968,223 2,451,487 2,974,978 3,442,012 4,002,6:
City of Atlantic Beach
Total Revenues and Expenditures
Half Cent Sales Tax
1,000
900
800
700
600
500
1/)
" c: 400
t'O
1/)
:::l
.c:0 300
~
200
100
r.::::lTransfers -operati ng -capital ...,_Revenues J
--
153
CITY OF ATLANTIC BEACH
Long Tenn Financial Plan Financial Projection Summary
Water and Sewer Utlllty Combined Summary
~I Actual EathNto Budgot Proj Proj ProJ ProJ ProJ ProJ Proj ProJ ProJ
FY-11 FY·12 FY·13 FY-14 I'Y·IS rv-to FY-17 FY-18 FY-18 FY-20 FY·21 FY·22 FY·2
Cash Balance Forward 4,454,843 5,587,240 8,410,304 0,018,044 4,272,832 4 ,381,228 4 ,31~178 4, 558,285 ~052,007 5,423,339 5,244,155 ~74~730 5,70
Rr~enu•
Chatvn For SeMces 8,115,508 7,871,818 7,698.063 7,697.886 7,938,823 8,188,ee7 8,418.036 8,655,323 8,899.0 17 9,149.290 9,406,321 9.670,292 9.94
Auea...-/lmpoct F125.228 103.434 90,000 20,000 112,800 111.8n 110,555 109.450 108.366 107.272 106,199 105.137 10
OCher Rewnues 5.216.373 5.754.722 802.887 893.317 423,480 404.588 398.850 394.643 394.838 398.349 393.144 391.232 39
TotalR.....,.,. 13,457,109 13.728,174 8, 380,150 8,611,203 8,475,103 8 ,703,247 8 ,827..... 1 8,158,415 8,40U10 8,652,811 8,805,654 10,1116,861 10,43
e:xp.n...
Peraonnel SeMces 1,n4.640 1,810.046 1,843,143 1,848.922 1,854,923 1.913,728 1,974.456 2.037,171 2.101.942 2.168.838 2.237,93-1 2,309.303 2,38
o.,.,.tlng 3.220.244 3.197,13-1 z.ee7,074 3,014,854 3.089.901 3.189,553 3.292.563 3,399,055 3,509,153 3,822.994 3.740,716 3.882.462 3,98
Caj)ltal 5,357.394 6,013,337 1,1 47,331 2.697.000 679,500 865.000 620.000 420.000 590,000 1.1ee.500 565,000 1.155.000 1,83
Debt 1,444,664 1.588.318 2.165.062 2,166,779 2.147,218 2,146,392 2,147,565 2.1 41 ,1 68 2,143,439 2,138,887 2.136.533 2.136.492 2,13
Transfera 1.128.488 491.953 628,860 629.860 615.167 833.823 650.730 688.299 688344 704,875 n3.807 743.452 74
Totll ExponaH 12,925,430 13,100,788 e 17s21470 10,3!57,215 8,386,707 8,746,287 81885133-1 8,865,693 o 1o30,878 81832,085 9,404,089 1012o81109 11 ,08
No1 Chango In Caah Balance 531,879 6211,188 -381,520 ·1,746,012 88,398 -45,049 242,107 403,722 371,332 ·179,184 501,575 -40,046 -65
Net Change Wot1dng Cepltll 810,878 183,938 0 0 0 0
Ending Ceeh Balance
Reottleted
5,597,240
3,420.246
6,410,304
3.360.543
e,ota.044
3,581.825
4.272.832
3.705,399
4,381~
3.711,098
4,31~17·
3.754,830
4,558,285
3.800.757
5,052.007
3.843.601
5,423,338
3.893. 192
51244,155
3,940.278
5.745.730
3,990,328
5,70~881
4,043. 469
5,05
4,09
O..lgnated 0 0 0 0 0 0 0 0 0 0 0 0
un,..ttleted 2.176,994 3,049,821 2.327,018 567,433 650,131 581,346 757,528 1,208,406 1,530,147 1,303,&n 1,755,402 1,862.213 88
Detail Reatrtcted 11 12 13 14 15 16 17 18 19 20 21 22
Bond Oebl SeMee Rese<ve 866,798 952.991 1.299.037 1.300.067 1,288.330 1.287.836 1.288.551 1,284,701 1,288.063 1,283.332 1,281.920 1.281,895 1.28
Riolo Stabitzallon Fund 400,000 400.000 400.000 400.000 400,000 400.000 400,000 400.000 400,000 400,000 400.000 400,000 40
CU$\Omer Oepolila 522,605 532.769 532.769 532,769 532,769 532.769 532,769 532,789 532.769 532.769 532,769 532,769 53
Renewll end Replacement 500,000 500.000 500.000 500,000 500,000 500.000 500,000 500,000 500,000 500.000 500.000 500.000 50
OperaUng RIIHMt ( 25% ) 1.130.843 974,783 960,0 19 en.563 989,998 1,034,228 1,079,437 1,128,131 1,174,360 1,224,1n 1,275.839 1,328.804 1,38
3,420,246 3.360.543 3,891,825 3,705,399 3,711,088 3,754,&30 3.800,757 3,543,801 3,193,192 3,940,271 3,990,328 4,043,469 4 ,09
City of Atlantic Beach
Total Revenues and Expenses
Public Utilities
VI c
.2
:g
16
12
10
8
6
4
2
0
-Person ne l Servi ces -operat in g Ex p en ses r:::=::J Oebt Service
c:::J Tra ns f ers -capital Outlay -+-Reve nu es
155
156
GLOSSARY
Ad valorem Tax -a tax levied on the assessed value, net of any exemptions, of real or personal
property. This is commonly referred to as "property tax".
Adopted Budget -T he financial plan of revenues and expenditures for a fiscal year (October I
September 30) as approved by the City Comm issio n.
Amendment -A change to the adopted budget whi ch may increase or decrease a fund total.
Appropriation -A speci fie amount of funds authorized by the C ity Commission to which financial
obligations and expenditures may be made.
Assessed Value-A va lue established by the property appraiser fo r all real or personal property for
use as the base fo r levying property taxes.
Bond -A written promise to pay a sum of money on a speci fie date at a speci fie interest rate as
detailed in a bond ordinance.
Bond Covenants -An agreement between the City and lenders which specifies a payment
schedule, terms, secu rity, pledges, use of funds and reserves to be held.
Budget Calendar-The schedule ofkey 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 C ity Manager.
Budget Hearing-The public hearing conducted by the City Commissio ners to consid er and adopt
th e annual budget.
Budget Message -A brief written statement presented by the City Manager to explain the principal
budget issues and to provide policy recommend ations to the City Commissioners.
Capital Improvement Plan -A plan for capita l expenditures to be incurred each year over a fixed
number of years. The plan sets forth each capita l project and id en tifies the expected beginning and
endi ng year for each project and the amount to be expended in each year and a method offunding fo r
those projects.
Capital Nee ds -The identification of public facilities needed within the community.
157
Capital Outlay -Expenditures that resu lt in the addition of a capital asset ( fixed asset costing
$1,000 o r more with usefu l life of greater than one year).
Capital Projects -The acquisition, construction or improvement ofdesignated fixed assets such as
land and buildings.
Cash Reserves -Moneys either restricted or designated which are set aside in a fund and which are
appropriated to ensure sufficient cash is available for the following fiscaJ year.
C ity Commissioner -The governing body of the C ity ofAtlantic Beach composed offive elected
official s . The duties and r esponsibilities of the Commission are established by Florida Statutes and
the C ity's Code of Ordinances.
City Manager -The chief administrative officer of the City appointed by the City Commission.
Contingency -A budgetary reserve to provide for emergency or unanticipated expenditures during
the fiscal year.
Contracting Out -Legal agreement whereby the City pays a private business or individual to
provide the public with a service or product.
Credit Ratings -A n independent rating service's evaluation of the credit worthiness ofnotes and
bonds. Ratings influence the cost ofborrowing funds.
Debt-Funds owed as a r esult of borrowing.
Debt Service-The expense ofretiring such debt as loans and bond issues. It includes principal and
interest payments, and payment for the paying agents, re gistrars and escrow agents .
Debt Service Reserve -Moneys set aside to ensure that funds will be available in the event that
pledged revenues fa ll short of expectations.
Deficit -The excess of expenditures over revenues during a fiscal year.
Department -A basic organizational unit of th e City which is functionally unique in its service
delivery.
Depreciation -The periodic expiration of an asset's useful li fe. Depreciation is a requirement in
the proprietary fund types including the Enterprise and Internal Service Funds.
Encumbrance -The commitment of appropriated funds to purchase an item or service.
Enterprise Fund -A governmental accounting fund in which the services provided are financed
and o perated s imilarly to those of a private business enterprise, i.e., to be self s upporting through
158
user charges or other fees.
Exp e n diture -Decrease in fund financial resources for the procurement of assets or the cost of
goods and I or services received.
Fina l Mill age -The tax. rate adopted in the final public hearing of a taxing authority.
Fisc al Yea r -The annual budget year for the City which runs from October I through September
30. The abbreviation to designate fiscal year is "FY".
Franchise Agreem e n t-Agreement between the City and a provider of public services, such as
cable television or garbage collection, which imparts certain standards on the company and provides
for the payment of franchise fees to the City.
F und -A fiscal and accounting entity with a set fbalancing set ofaccounts recording cash and other
financial resources, together with all related liabilities and residual equities or balances, and changes
therein, which are segregated for the purpose of carrying on specific activities or attaining certain
objectives in accordance with special regulations, restrictions, or limitations.
Fund Balan c e -The excess of fund assets over fund liabilities. These unspent funds can be
included as revenues in the follow ing year's budget. A negative fund balance is sometimes referred
to as a deficit.
Gen e ra l Fund -The governmental accounting fund supported by ad valorem property taxes,
licenses and permits, service charges, and other general revenues to provide city-wide operating
services. This may be referred to as the Operating Fund.
Ge ne r al O bligati on Bond -A bond secured by the pledge ofthe issuingjurisdiction's full faith,
credit and taxing authori ty and is voter approved.
Grant-A contribution of assets (usually cash) by one governmental unit or other organization to
another made for a specific purpose.
Impact Fee -Monetary payments made by builders or developers to defray the public cost of
providing infrastructure capital to a development.
In frastru c ture-Public support structures such as roads, street lighting, water and sewer lines and
storm drainage.
In te rgove r nmenta l Reve nu e-Revenue received from another governmental unit for a specific
purpose.
Levy-To impose taxes, special assessments, or service charges. Another term for a millage rate.
159
License or Permit Fee -A charge fo r specific items as required o r approved by local and state
regulat ions for example, building permits and mobile home licenses.
Line-Item Budget -A budget that lists each account category separatel y along with the dollar
amount budgeted for each account, such as office suppli es, overtime or buildings.
Long Term Debt. -Debt with the maturity date being more than one year after issuance.
Mandate -Any respon sibility, action or procedure that is imposed by one government entity on
another through constitutional, legislati ve, administrative, executive or judicial action as a direct
order or that is required as a condition of aid.
Matching Requirement -A jurisdictions contribution to a project or function required by a
grantor. Matching requirements are frequently imposed as a proportionate share of the overall
contribution.
Mill or Millage Rate -( I I I ,000) of one do ll ar, used in computing taxes by multiplying the rate
times th e taxable valu e divided by 1 ,000. Example: millage rate of3.71 per thousand; taxable val ue
of $50,000 = $50,000 divided by 1,000 = $50 multiplied by 3.71 = 185.5.
Non-Departmental Expenditures -Expenditures which benefit all or a portion of City
departments, s uch as property and Liability insurance.
Object Code-An account to which an expenditure or expense is recorded in order to accumu late
and categorize the various types ofpayments that are made by governments. Certain object codes are
mandated by the Unifonn Accounting System chart of accounts.
Operating Expenditures -Also known as Operating and Maintenance Costs, these arc the
expenses of the day to day operations which exclude capital costs, s uch as office supplies,
maintenance of equipment and utilities.
Personal Services-A lso known as Salary, Wages and Benefits related to the compensation of
employees.
Privatization -The government po licy of allowing or contracting with the private sector for the
provi s ion of public services.
Property Tax -Same as definition for ad valorem tax.
Proposed Millage -The tax rate certified to th e property appraiser by each taxing authority.
Real Property -Land and the buildings and other structures attached to it that are taxable under
state law.
160
Re serve-An account used to indicate that a portion of a fund's balance is restricted for a specific
purpose and is therefore, not available for general appropriation.
Revenue -Funds that a government receives as income. These receipts may include tax payments,
interest earnings, service charges, grants and intergovernmental receipts.
R eve nue Bonds-Bonds usually sold for the construction of a capital project that will produce
revenue for the governmental unit issuing the bonds. The revenue is pledged and used for the
payment of principal and interest on the bonds.
Special Assessment -A compulsory levy imposed on certain properties to defray part or al l of the
costs of a specific improvement or service deemed to primarily benefit those properties.
Tax Base -The total property valuation on which each taxing authority levies it's tax rates.
Tax roll -The certificate ofassessed taxable valu e prepared by the property appraiser and presented
to the taxing authority by July 1, or later if an extension is granted by the S tat e, each year.
Tax Year-The calendar year in which ad valorem property taxes are levied to finance the ending
fiscal year budget. For example, the tax roll for the 1998 calendar year would be used to calculate
the ad valorem taxes levied for the FY 1998-99 budget.
Tentative Millage -The tax rate adopted in th e first public bearing of a taxing authority. Und er
state law, the authority may reduce, but not increase without individual notification, the tentative
millage during the final budget hearing.
Truth In Millage Law -also known as the TRIM Bill. A 1980 law enacted by the Florida
Legislature wh ich changed the budget process for local taxing authorities. It was d esigned to keep
the public informed about the taxing intentions of the vario us authorities.
Uniform Accounting System -The chart of accounts prescribed by the Office of the State
Comptroller d esigned to standardize financial information to facilitate comparisons and evaluation of
reports.
Use r Fees -The charges for direct receipt of publi c services.
Unenc umbered Balance -The amount of an appropri ation that is nei ther expended nor
encumbered. It is essent ially the amount of funds s till avail able for future needs.
Voted Millage -Property tax levies authorized by voters within a taxing authority. Bond issues
that are backed by property taxes are a common reason for a voted millage in the State ofFlorida. A
bond issue of this type is called a General Obligation Bond.
161
162