Exh 8AAGENllA ITEM #8A
SEPTEMBER 8, 2003
CITY OF ATLANTIC BEACH
CITY COMMISSION
STAFF REPORT
Agenda Item: Ordinance No. 20-03-61 amending the Fiscal Ycar ended September 30,
2003 Operating Budget
Date: September 2, 2003
Submitted By: Nelson Van Liere, Finance Director
Background: Subsequent to the original budget adoption, events have occurred causing
a need to adjust the budget. Some of the adjustments are the result of items the City
Commission has already acted on or are aware of. The following is a brief description of
the adjustments that. the attached budget ordinance addresses.
^ While developing the FY-04 Proposed Budget, we determined that the Dutton Island
Construction project was a more appropriate use of Convention Development Tax Fund
monies than the Town Center Phase II project. $100,000 of the Dutton Island Project
cost is being moved to the Convention Development Tax Fund. The Town Center Phase
II project, with an amended budget estimate of $131,345, will now be funded from the
Better Jacksonville % Cent Sales Tax Fund monies.
• The Local Law Enforcement Block Grant - FY 2001 Program Fund revenues will be
adjusted to reflect earnings on grant money received in advance, prior to the payment of
the grant-related expenditures. Additional expenses and City match were required to
meet the 75/25% grant/City match ratio. The net effect of these transactions is a decrease
of$131 to Fund Balance.
The Local Law Enforcement Block Grant -Emergency Radio Communication was
determined to be a City of Jacksonville grant. The $81,000 expense and related grant
reimbursement impacts the City of Jacksonville's budget, so, the City of Atlantic Beach's
budget will be revised accordingly. The radios will remain the property of the City of
Jacksonville, though they will be used by the City of Atlantic Beach's Public Safety
Department.
^ The Local Law Enforcement Block Grant - FY 2002 Data Conversion Fund requires a
budget adjustment to transfer excess grant match back to the contributing fund -the
Police Special Revenue Fund - to close this fund. The net effect of this transaction is a
$645 decrease to Fund Balance.
The Byrne Grant -Jordan Park Community Center is a FY-02 grant. No revenues were
budgeted for this grant in FY-03. A budget adjustment to reflect the final receipt of grant
proceeds in FY-03 in the amount of $4,713 and a $2,214 transfer of excess grant match
back to the contributing fund -the Police Special Revenue Fund - is needed to close this
fund. The net effect of these transactions is a $2,499 increase to Fund Balance.
AGENDA ITEM #3A
SEPTEMBER 3, 2003
• The expense budget for contract services to the City of Jacksonville in the Sanitation
Fund will be increased by $17,039 for higher than anticipated annual tippage fees.
Vehicle repairs not covered under the First Vehicle contract have been higher than
anticipated this fiscal year, as a result of additional repairs to the Menzie excavator,
accidents, and attempts to extend the useful life of several vehicles. The City estimates
an additional $10,000 may be needed in the Fleet Maintenance Fund expense budget,
offset by an increase to the internal service charge revenue.
^ The casualty insurance premiums, received by the Police Pension Fund in accordance
with Florida Statute Section (F.S.) 185, were $18,402 higher than originally budgeted.
The revenue budget is being adjusted to reflect this increase, and an offsetting increase to
the expense budget is being made. Retiroment payments have exceeded original budget
by $6,550 due to an unforeseen, retroactive disability retirement. The remaining $11,852
will be added to the professional services expense category to provide for increased
attorney fees and actuarial services related to the disability pension, D.R.O.P. plan
preparation and review, and evaluation of benefit increases required by F.S. Section 185.
Budget: The impact on the individual fund budgets is as described above.
Recommendation: The City Commission approve Ordinance No. 20-03-61 amending
the Fiscal Year ended September 30, 2003 Operating Budget.
Attachments:
Reviewed by Cit;
Ordinance No. 20-03-61
AGENllA ITEM t18A
SEPTEMBER 8, 2003
ORDINANCE N0.20-03-61
AN ORDINANCE AMENDING THE OPERATING BUDGET FOR THE
CITY OF ATLANTIC BEACH, FLORH)A FOR THE FISCAL YEAR
BEGIlYNING OCTOBER 1, 2002 AND ENDING SEPTEMBER 30, 2003.
WHEREAS, the City Charter of the City ofAtlantic Beach requires that the City
Commission approve all budgetary increases and transfers at the fund level, and
WHEREAS, the nature of budgetary systems and those day-to-day decisions
affecting such budgetary systems require adjustments from time-to-time
NOW, THEREFORE, BE IT ENACTED BY THE CITY COMMISSION
ON BEIIALF OF THE PEOPLE OF THE CITY OF ATLANTIC BEACH,
FLORH)A, that;
The Fiscal Year 2002/2003 Operating Budget be amended as follows:
Convention Development Tax Fund
Expenses:
Non-Divisional
Capital Outlay
Improvements -Town Center Phase III
Improvements -Dutton Island Construction
Total Expenses:
Fund Balance Decrease:
Better Jacksonville'/x Cent Sales Tax Fund
Expenses:
Public Works
Capital Outlay
Improvements -Town Center Phase III
Non-Divisional
Capital Outlay
Improvements -Dutton Island Construction
Total Expenses:
$<75,000>
100.000
.$25,000
$<25,000>
$131,345
<100.000>
531,345
Fund Balance Decrease: $~i1,345>
AGENDA ITEM #8r~
SEI'TEMIIER 8, 2003
Local Law Enforcement Block Grant - FY 2001 Program Fund
Revenues:
Interest
Earnings -Allocated $41
Transfers In
From Police Special Revenue Fund 279
Total Revenues: $320
Expenses:
Police Administration
Capital Outlay
Computer Equipment $45l
Total Expenses: $451
Fund Balance Decrease: $<131>
Local Law Enforcement Block Grant -Emergency Radio Comm Fund
Revenues:
Intergovernmental
Grant Proceeds - U.S. DepaRment of Justice $<81.000>
Total Revenues: $<81,000>
Expenses:
Police Administration
Capital Outlay
Machinery and Equipment $<81.000>
Total Expenses: $<81,000>
Fund Balance Change: $0
Local Law Enforcement Block Grant - FY 2002 Data Conversion Fund
Expenses:
Non-Divisional
Transfers Out
To Police Special Revenue Fund $645
Total Expenses: $645
Fund Balance Decrease: $<645>
AGENDA ITEM ltBA
SEPTEMBER 8, 2003
$yrne Grant -Jordan Park Community Center Fund
Revenues:
Intergovernmental
Grant Proceeds -Florida Department of Law Enforcement
Total Revenues:
Expenses:
Non-Divisional
Transfers Out
To Police Special Revanue Fund
Total Expenses:
Fund Balance Increase:
Police Special Revenue Fund
Revenues:
Transfers In
From Byrne Grant -Jordan Park Community Center
From Local Law Enforcement Block Grant - FY 2002 Data Conv
Total Revenues:
Expenses:
Non-Divisional
Transfers Out
To Local Law Enforc Block Grant - FY 2001 Program Grant
Total Expenses:
Fund Balance Increase:
Sanitation Fund
Expenses:
Sanitation
$4 713
$4,713
$2 214
$2,214
$2,499
$2,214
645
$2,859
$27~
5279
52,580
Operating Expenses
Other Contract Services-City ofJacksonville-Tippage Fees $17.039
Total Expenses: 17,039
Fund Balance Decrease: 5<17,039>
ACENllA ITEM #8A
SEPTEn1I3Eli 8, 2003
Fleet Maintenance Fund
Revenues:
Internal Service Charges
Charges for Services
Total Revenues:
Expenses:
Fleet Maintenance
Operating Expenses .
Other Contract Services -First Vehicle -Non-Contract
Total Expenses:
Fund Balance Change:
Police Pension Fund
Revenues:
Taxes
Casualty Insurance Premium Tax Section 185
Total Revenues:
Expenses:
Operating Expenses
Professional Services
Police Employee Retirement Payments
Total Expenses:
Fund Balance Change:
2. This ordinance shall take effect immediately upon its adoption.
Passed by the City Commission on first reading this day of September 2003.
Passed by the City Commission on second and final reading this day of
September 2003.
$10.000
$10,000
$10.000
Slo,ooo
50
$18 402
$18,402
$11,852
6
518,402
50
John S. Meserve
Mayor /Presiding Officer
AGENllA ITEM l18A
SEP'fEA113E12 8, 2003
Approved as to form and correctness:
Alan C. Jensen, Esquire
City Attorney
ATTEST:
Maureen King, CMC
City Clerk