Exh 7BCITY OF ATLANTIC BEACH
CITY COMMISSION
STAFF REPORT
AGENDA ITEM #7B
JULY 22, 2002
Agenda Item: Ordinance No. 20-02-54 amending the Fiscal Yeaz ended September 30,
2002 Operating Budget
Date: July 16, 2002
Submitted By: Nelson Van Liere; Finance Director
Background: During the first half of the fiscal yeaz there were events which were not
anticipated or that occurred causing a need to adjust the budget. The
following ordinance as proposed represents numerous transactions
covering the yeaz to date activities. Most adjustments aze the result of
items that the City Commission has akeady acted on and aze awaze of. The
following is a brief description of the adjustments that the attached budget
ordinance addresses.. In order to eliminate duplicate descriptions for the
adjustments that affect multiple funds, I have described the adjustments
below in consolidated form.
^ Grant-related and joint project receipts and expenses need to be
budgeted in new or existing funds, as they were either not received last fiscal
yeaz or they represent activity from new agreements entered into during this
fiscal year.
^ Some small grant funds had residual funds le$ over after completion of
their respective projects. These funds are being transferred back to the fund
that provided the match.
• The new health insurance provider's rates aze considerably higher than
the previous provider.
^ Liability insurance rates, e.g., property, general liability, automobile,
etc., exceeded original estimates.
• Projects to be funded by the '/z Sales Tax Fund aze:
1) Change orders to the Adele Crrage renovation project
2) Dutton Island Pazk construction, pier construction and road
resurfacing
3) Plaza Park improvements
4) Mayport Road pond and pazk improvements
• Transfer from the General Fund of $107,270 needed to fund the
AGENDA ITEM #7B
J[JLY 22, 2002
shortfall in contributions for the Adele Grage renovation project.
• Transfer from the General Fund to cover storm water utility costs.
This is necessary due to the delays in receiving the F.D.E.P. grant proceeds
related to the Core City project.
• Expense budgets aze being amended to reflect the final costs, now that
the Core City bid has been awazded.
• Unanticipated activity in the General Employee's -Pension Fund, e.g.,
new retirees, increased turnover resulting in contribution withdrawals,
consulting fee structure changes, etc., have resulted in increased expenses and
a reduction in fund balance.
RECOMMENDATION: Approve Ordinance 20-02-54 to amend the Annual Operating Budget
for the year ended September 30, 2002.
REVIEWED BY CITY
AGENDA ITEM #7B
JULY 22, 2002
ORDINANCE NO. 20-02-54
AN ORDINANCE AMENDING THE OPERATING BUDGET FOR
THE CITY OF ATLANTIC BEACH, FLORH)A FOR FISCAL YEAR
BEGINNIlVG OCTOBER 1, 2001 AND ENDING SEPTEMBER 30, 2002..
WHEREAS, the City Charter of the City of Atlantic Beach requires that the City
Commission approve all budgetary increases and transfers at the fixed level, and
WHEREAS, the nature ofbudgetary 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
BEHALF OF THE PEOPLE OF THE CITY OF ATLANTIC BEACH, FLORIDA, that;
L The Fiscal Year 2001/2002 Final Budget be amended as follows:
General Fund
Revenues
Intergovernmental
F.D.E.P. -Grant Proceeds for Rose Pazk
From Neptune Beach -Beaches Bikeway System
From Jacksonville Beach -Beaches Bikeway System
Transfers - In
Transfer from lax Community Foundation Grant
Transfer from FDOT -DUI Enforcement Grant
Miscellaneous
Property Loss Reimbursement
Contributions /Donations from Private Source
Total Revenues
Expenses
Legal
Operating Expenses
Health Insurance
Planning and Zoning
Operating Expenses
Health Insurance
Contract Services
Advertising
Building
Operating Expenses
Health Insurance
Police Administration
Operating Expenses
Health Insurance
56,250
3,333
3,333
101
2
21,846 .
1y00
85,865
<8,000>
3,780
13,500
1,000
12,500
4,400
AGENDA ITEM #7B
JULY 22, 2002
Police Patrol
Operating Expenses
Health Insurance 21,960
Fire Administration
Operating Expenses
Health Insurance 743
Operating Supplies 1,000
Lifeguazds
Operating Expenses
Repair & Maintenance 2,200
Capital Outlay
Vehicles 3,615
Public Works -Streets
Operating Expenses
Health Insurance 10,440
Operating Supplies 5,420
Pazks and Recreation -Maintenance
Operating Expenses
Contract Services 50,846.
Pazks and Recreation -Park Improvements
Capital Outlay
Land -Rose Pazk g6
Buildings -Jordan Park 11,379
Non-Departmental
Operating Expenses
Contract Services -Christmas Lights 20,000
Liability Insurance 7,585
Transfers-Out
Transfer to Community Development Block Grant Fund <797>
Transfer to Capital Projects Fund 107,270
Transfer to Storm Water Utility Fund 450,000
Total Expenses 718 927
Fund Balance Decrease <633,062>
Capital. Projects Fund
Revenues
,.Intergovernmental
City of Jacksonville -Dune Walkovers Proceeds 75,179
City of Jacksonville -Dune Wallcovers (F.D.E.P. Grant) 13,881
F.LN.D. Grant Proceeds -Dutton Island Construction 125,000
F.LN.D. Grant Proceeds -Dutton Island Pier Design 7,275
F.LN.D. Grant Proceeds -Dutton Island Pier Construction 50,000
Port Authority Mitigation Proceeds 40,000
Miscellaneous
.AGENDA ITEM #7B
JULY 22, 2002
Interest Earnings <8,600>
Contributions /Donations <96,932>
Transfers - In
Transfer from General Fund 107,270
Transfer From''/z Cent Sales Tax Fund 177383
Total Revenues 490,456
Expenses
Parks and Recreation
.Capital Outlay
Buildings -Adele Gtage 40,000
Improvements
Dutton Island 42,000
Dutton Island Pier 102,100
Dutton Road Resurfacing 21,200
Dune Wallcovers 113,181
Plaza Pazk 45,000
Mayport Road Pond 10,000
Mayport Road Pocket Pazk 12,000
Public Works
Capital Outlay
Improvements - Selva Marina Project <42 817>
Total Expenses 342,664
Fund Balance Increase 147,792
Police Trust Fund
Revenues
Miscellaneous
Interest Earnings <1,200>
Transfers - In
Transfer from Local Law Enforcement Block Grant 237
Transfer From Byrne Grant -Jordan Park 2788
Totat Revenues 1,825
Expenses
Capital Outlay
Computer Equipment <9,100>
Transfers -Out
Transfer to L.L.E.B.G. 2001 1,600
Transfer to Radio Communications Fund ~ 68.933
Total Expenses 61,433
Fund Balance Decrease <59,608>
AGENDA ITEM #7B
JULY 22, 2002
Radio Communication Trust Fund
Revenues
Miscellaneous
Interest Earnings 1,200
.Transfers - In
Transfer from Police Trust Fund 68.933
Total Revenues 70,133
Expenses
Operating
Operating Expenses 4 125
Capital Outlay
Computer Equipment 17.640
.Total Expenses 21765
Fund Balance Increase 48,368
Local Law Enforcement Block Grant 2001Fund
Revenues
Intergovernmental
Grant Proceeds 14,402
Transfers - In
Transfer From Police Trust Fund 1600
.Total Revenues 16,002
Expenses
Capital Outlay
Computer Equipment 16,002
Total Expenses 16 002
Local Law Enforcement Block Grant 2000 Fund
Expenses
Transfers -Out
Transfers to Police Trust Fund 237
Total Expenses 237
Fund Balance Decrease ~37>
Byrne Grant -Jordan Park Community Center Fund
Expenses
Transfers -Out
Transfer to Police Trust Fund 2 788
Total Expenses 2,7gg
Fund Balance Decrease ~,7gg>
AGENDA ITEM #7B
JULY 22, 2002
Convention Development Tax Fund
Revenues
Miscellaneous
Interest Earnings Q,500>
Miscellaneous
Contributions 4 500
Total Revenues 2,000
Fund Balance Increase 2,000.
Jacksonville Community Foundation Grant Fund
Expenses
Transfers -Out
Transfer to General Fund 101
Total Expenses 101
Fund Balance Decrease <101>
FDOT DUI Enforcement Grant Fund
Eapenses
Transfers -Out
Transfer to General Fund 2
Total Expenses 2
Fund Balance Decrease <2>
Community Development Bloek Grant Fund
Revenues
Intergovernmental
Grant Proceeds 15,308
Transfers - In
Transfer from General Fund <'797>
Total Revenues 14,511
.Eapenses
Capital Outlay
Sewer and Sidewallc Improvements 14.511
Total Expenses 14,511
Local Option Gas Tax Fund
Expenses
Operating Expenses
Contract Services 16.000
Total Expenses 16,000
Fund Balance Decrease <16,000>
AGENDA ITEM #7B
JULY 22, 2002
Water Utility Fund
Expenses
.Non-Divisional
Operating
Other Current Chazges -Franchise Fees 20,000
Liability Insurance 3,840
Debt Service
Principal 20 604.
Interest 51,239
Water Distribution
Capital Outlay
Improvements - Selva Marina Project <165.000>
Total Expenses <69,317>
.Fund Balance Increase 69,317
Sewer Utility Fund
Revenues
Transfers - In
Transfer From %z Cent Sales Tax Q 5.965>
Total Revenues <15,965>
Expenses
.Non-Divisional
Operating
Other Current Charges -Franchise Fees 40,000
Liability Insurance 6 154
Debt Service
Principal ~ <31,729>
Interest <87,920>
Sewer Collection
Capital Outlay
Improvements - Selva Mazina Project <15.965>
.Total Expenses <89,460>
Fund Balance Increase 73,495
Sanitation Utility Fund
.Revenues
.Intergovernmental
Citgof Jacksonville -Recycling Grant <3.200>
Total Revenues <3,200>
.Expenses
Operating Expenses
Health Insurance 412
Operating Supplies <3,200>
Total Expenses <2,7gg>
AGENDA ITEM #7B
` JULY 22, 2002
Fund Balance Decrease
Revenues
Transfers - In
Transfer From 33/z Cent Sales Tax
Transfer From General Fund
Total Revenues
Expenses
Operating Expenses
Health Insurance
Contract Services
Capital Outlay
Improvements - Selva Marina Project
Debt Service
Principal
Interest
Total Expenses
Fund Balance Increase
Storm Water Utility Fund
1/ Cent Sales Tax Fund
Expenses
Transfers -Out
To Sewer Fund
To Storm Water Utility
To Governmental Capital Project Fund
Total Expenses
Fund Balance Decrease
.Pension Fund -General Employee
Expenses•
Benefits
Retiree Payments
Contribution Reimbursements
Operating Expenses
Professional Services
Total Expenses
Fund Balance Decrease
Tree Protection Fund
Revenues
Miscellaneous
Contributions /Donations
<412>
<114,601>`
.450.000
335,399
<11,830>
4,933
<114,601>
11,125
26.892
<83,481>
418,880
<15,965>
<114,601>
177.383
46,817
<46,817>
15,420
8,000
20.000
43,420
<43,420>
37.225
AGENDA ITEM #7B
JULY 22, 2002
Total Revenues 37,225
Expenses
Operating
Contract Services 4y0
Total Expenses 4 750
Fund Balance Increase 32,475
City Manager Fund
Expenses
Operating Expenses
Health Insurance <8.700>
Total Expenses <8 700>
Fund Balance Increase 8,700
Finance Fund
Expenses
Operating Expenses
Health Insurance 12398
Total Expenses 12,398
Fund Balance Decrease <12,398>
Utility Bond Construction Fund
Expenses
Capital Outlay
Improvements 386.197
Total Expenses 386,197
Fund Balance Decrease: <386,197>
2. This ordinance shall take effect immediately upon its adoption.
Passed by the City Comnvssion on first reading this day of July, 2002.
Passed by the City Conunission on second and final reading this _ day of
2002._
John S. Meserve
Mayor /Presiding Officer
`AGENDA ITEM #7B
JIILY 22, 2002
Approved as to form and correctness: ATTEST:
Alan C. Jensen, Esquire Maureen King, CMC
City Attorney City Clerk