Exh 7B~,
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AGEND ~ ITERI #7B
~ ;AUGUST 12, 2002
~. ,
CITY OF ATLANTIC BEACH
CITY COMMISSION
STAFF REPORT
Agenda Item: Ordinance No. 20-02-54 amending the Fiscal Year ended September 30,
2002 Operating Budget
r
Date: July 16, 2002
Submitted By: Nelson Van Liere, Finance Director
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Background: During. the first half of the fiscal year 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 year to date activities. -Most adjustments are the result of
items that the City Commission has already acted on and are aware 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
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budgeted in new or existing funds, as they were either not received la t`fiscal
^'^ year or they represent activity from new agreements entered into during. this.
R fiscal year.
"" _^ Some small grant funds had residual funds left 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 are considerably higher than
the previous provider.
~,
F Liability insurance rates, e.g., property, general liability, automobile,
,~,,, etc., exceeded original estimates..
^ Projects to be funded by the '/~ Sales Tax Fund are:
'""^
..,
.~.,
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1) Change orders to the Adele Grage renovation project
2) Dutton Island Park construction, pier construction and road
resurfacing
3) Plaza Park improvements
4) Mayport Road pond and park improvements
^ Transfer from the General Fund of $107,270 needed to fund the
AGE\DA ITE~T #7B
AUGUST 12, 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 are being amended to reflect the final costs, now that
the Core City bid has been awarded.
°~" ~ 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.
^..
t ~ RECOMMENDATION: Approve Ordinance 20-02-54 to amend the Annual Operating Budget
r for the. year ended September 30, 2002.
~+
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REVIEWED BY-CITY MANAG
AGENDA ITE1~I #7B
AUGUST 12, 200?
ORDINANCE NO. 20-02-54
}
AN ORDINANCE AMENDING THE OPERATING BUDGET FOR
THE CITY OF ATLANTIC BEACH, FLORIDA FOR FISCAL YEAR
BEGINNING OCTOBER 1, 2401 AND ENDING SEPTEMBER 30, 2002.
n
r WI3EREAS, the City Charter of the City of Atlantic Beach requires that the City
Commission approve all budgetary increases and transfers at the fund level, and
WI3EREAS, the nature of budgetary systems and those day to day decisions affecting
r 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; ""
1, The Fiscal Year 2001 /2002 Final Budget be amended as follows:
~"""
General Fund
Revenues
"~ Intergovernmental
F.D.E.P. -Grant Proceeds for Rose Park ~ 56,250
From Neptune Beach -Beaches Bikeway System 3,333
"'" From Jacksonville Beach -Beaches Bikeway System 3,333
Transfers - In ,
Transfer from Jax Community Foundation Grant 101
~'"" ,Transfer from FDOT -DUI Enforcement Grant 2
Miscellaneous
Property Loss Reimbursement 21,846
""" Contributions /Donations from Private Source 1,000
Total Revenues 85,865
p^ Expenses
< Legal
Operating Expenses
~-- Health Insurance <8,000>
Planning and Zoning.......
4 ~ Operating Expenses
~^ Health Insurance 3,780
Contract Services 13,500
Advertising 1000...
~+ Building
Operating Expenses
Health Insurance 12,500
~* '- Police Administration
Operating Expenses
Health Insurance 4,400
€~*
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AGENDA ITEIi #7B
AUGUST 12, 2002
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a^
Police Patrol
Operating Expenses
Health Insurance 21,960
Fire Administration
Operating Expenses
k Health Insurance 743
Operating Supplies 1,000
,..~ Lifeguards
Operating Expenses
Repair & Maintenance 2,200
l., Capital Outlay
..
,
e .
..Vehicles 3,615
Public Works -Streets
~, Operating Expenses .
~
_, Health Insurance 10,440
Operating Supplies 5 420
Parks and Recreation -Maintenance
f Operating Expenses
Contract Services 50,846
Parks. and Recreation -Park Improvements
~,
Capital Outlay
Land -Rose Park ~.
_ 86
r - Buildings -Jordan Park 11,379
_ Non-Departmental
Operating Expenses
- - ~ Contract Services -Christmas Lights 20,000
Liability Insurance 7,585
Transfers-Out
~-- Transfer to Convnunity 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
~"''
Capital Projects Fund
Revenues
Intergovernmental
City ofJacksonville -Dune Wallcovers Proceeds
~..,
City of Jacksonville -Dune Walkovers (F.D.E,P. Grant)
` F.LN.D. Grant Proceeds -Dutton Island Construction
F.LN.D. Grant Proceeds -Dutton Island Pier Design
F:I.N.D: Grant Proceeds -Dutton Island Pier Construction
Port Authority Mitigation Proceeds
~„ Miscellaneous..
<633,062>
75,179
13,881
125,000
7;275
50,000
40;000
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~GE`DA ITF.1~I #7B
AUGUST 12.2002
i
iy, ~
. '-
Interest Earnings
<8,600>
`' Contributions /Donations <96,932>
~„ Transfers - In
e ' Transfer from General Fund 107,270
` Transfer From 1/2 Cent Sales Tax Fund 177,383
,... Total Revenues 490,45b
Expenses
E"' ,
Parks and Recreation
-
Capital Outlay
' Buildings -Adele Grage _ 40,000
~„ Improvements
Dutton Island 42,000
:: _ Dutton Island Pier _ 102,100
~, Dutton Road Resurfacing
' 2.1,200
F Dune Walkovers
' 113,181.....:...
,
Plaza Park ' 45,000
Mayport Road Pond 10,000.. , .
t Mayport Road Pocket Park 12,000
Public Works
~* Capital Outlay
Improvements- Selva Marina Project <42,817>
Total Expenses 342 bb4
Fund Balance Increase 147,792
'~" ' Police Trust Fund
Revenues
Miscellaneous
Interest Earnings <1,200>
Transfers - In ,
Transfer from Local Law Enforcement Block Grant ` 237
'
a
Transfer FromByrne Granf -Jordan Park
2.788
Total Revenues
1,825
Expenses
Capital Outlay
,,,,, Computer Equipment <9,100>
k Transfers -Out
' Transfer to L.L.E.B.G. 2001 1,600
Transfer to Radio Communications Fund 68,933
Total Expenses bl 433
~,, Fund Balance Decrease <59,b08>
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1GEND ~ ITEnI #7B
`
AUGUST 12, 2002
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Radio Communication Trust Fund
Revenues`
Miscellaneous
x;
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 21 765__
r~;_
s Fund Balancelncrease 48,368
~'""'
Local Law Enforcement Block Grant 2001Fund
Revenues
'A" Intergovernmental
Grant Proceeds 14,402
Transfers - In
Transfer From Police Trust Fund 1.600
Total Revenues 16,002
"`""'" Expenses
Capital Outlay
Computer Equipment 16
002
'^ Total Expenses ,
16,002
~. Local Law Enforcement Block. Grant 2000 Fund
r Expenses
~::
Transfers -Out ;'
Transfers to Police Trust Fund 237
Total Expenses 237
~. Fund Balance Decrease <237>
Byrne Grant -Jordan Park Community Center Fund
"^ Expenses
Transfers - Out-
Transfer to Police Trust Fund 2.788
""" Total Expenses 2,788
.Fund Balance Decrease
<2,788>
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AGENDA ITE~~I #7B
~. AUGI?ST 12, 2002
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m*+
Convention Development Tax. Fund
Revenues
..~ , Miscellaneous
Interest. Earnings <2,500>
Miscellaneous
~., Contributions 4,500
Total Revenues 2,000
,,,~,, Fund Balance Increase 2,000
Jacksonville Community,.Foundation Grant Fund
Expenses
a Transfers -Out
Transfer to General. Fund 101
~"' Total Expenses 101
- Fund Balance Decrease <101>
r
FDOT DUI Enforcement Grant Fund
,,;,,, Expenses -
Transfers -Out
_
Transfer to General Fund , 2
,1.,: Total Expenses ~
Fund Balance Decrease <2>
..~
Community Development Block Grant Fund
Revenues
Intergovernmental
Grant Proceeds 15,308
Transfers - In
~.. Transfer from General Fund <797>
Total Revenues 14,511
,~, Expenses
° Capital Outlay
Sewer and Sidewalk Improvements 14,511 .
,~,
~, Total Expenses 14,511
. Local Option Gas Tax Fund
"
'~ Expenses
k Operating Expenses
.Contract Services 16
000
Total Expenses ,
16,000
Fund Balance Decrease
<16,000>
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AGENDA ITEI'I #7B
~ ~
~,,, AL GUST 1.., ..002
E
F
_
Water Utility Fund
Expenses
~* Non-Divisional
Operating
Other Current Charges -Franchise Fees 20,000
Liability Insurance 3,840
Debt Service
Principal 20,604.
•.^ _ Interest
, 51,239
4 Water Distribution
Capital Outlay
~^ - Improvements - Selva Marina Project <165,000>
Total Expenses _ <69,317>
^`^ Fund Balance Increase 69,317
Sewer Utility Fund
~ ~ Revenues
t Transfers - In
,~,, Transfer From l/2 Cent Sales Tax . <15.965>
~. , 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 Marina Project <15,965>
F- Total Expenses <89 460>
~ Fund Balance Increase 73,495
~.
Sanitation Utility Fund
~"''
~- Revenues
to , Intergovernmental
City ofJacksonville-Recycling Grant <3.200>
~"" Total Revenues
.... <3;200>
...Expenses
...Operating Expenses
'""' Health Insurance 412
Operating Supplies <3,200>
Total Expenses <2,788>
AGENDA ITE11~I #7B
AUGUST 12, 3003
<-112>
Storm Water Utility Fund
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.
Revenues `
Transfers - In
~^ Transfer From 1/2 Cent Sales Tax ~ <114,601>
Transfer From General Fund X50,000
Total Revenues 335,399
!•.~ Expenses
.:Operating.Expenses
Health Insurance <11,830>
~^* Contract Services
- 4,933
Capital Outlay
Improvements - Selea Marina Project <114,601>
~. Debt Service
Principal
_ T 1 125 :
E Interest 26,892
~^^ Total Expenses - <83,481>
~~
.». Fund Balance Increase 418,880
1/Z Cent Sales Tax Fund
„~, Expenses
. Transfers -Out
, To Sewer Fund - <15,965>
,,,,, To Storm Water Utility _ <114,601>
. To Governmental Capital Project Fund 177,383
Total Expenses 46 817
~...
Fund., Balance Decrease
<46,817>
Pension-.Fund -General Employee
Expenses:
Benefits... -
r- Retiree Payments : 15,420
Contn~bution Reimbursements.
- 8,000
Operating Expenses
Professional Services 20.000
Total Expenses 43,420
,.- Fund Balance Decrease <43,420>
Tree Protection Fund:
Revenues
-; Miscellaneous
Contributions /Donations 37
225
,
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AGIJNDA ITE11I #7B
:1tiGiTST 12, 200?
k
Mr1 ..
Total Revenues
37,225
Expenses-
~,,, Operating
F Contract Services 4,750
.Total Expenses 4 750
;..,
~
Fund Balance Increase
~
3..,75
City. Manager Fund
Expenses
Operating- Expenses
Health Insurance <8,700>
Total Expenses <8,700>
~; Fund Balance Increase 8,700
'. Finance Fund
~+ -Expenses
t Operating Expenses
Health Insurance 12.398
Total Expenses 12,398
"Fund Balance Decrease <12,398>
.•-,, , _ .
Utility Bond Construction Fund
R- Expenses
Capital Outlay _
Improvements 386,197
.• ` Total Expenses 386,197
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Fund Balance Decrease:
<386,197>
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~"" 2. This ordinance shall take effect immediately upon its adoption.
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Passed by the City Commission on first reading this day of July, 2002.
Passed by-the City Commission on second and final reading this day of
2002.
.~,`
-.John S. Meserve
Mayor /Presiding Officer
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f.