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Annual Budget 2000-2001Mayor John S. Meserve City Commission Richard M. Beaver Louis M. Borno Theo K. Mitchelson J. Dezmond Waters III City Attorney Alan C. Jensen City Manager James R. Hanson City Clerk Maureen T. King The City of Atlantic Beach, Florida ANNUAL BUDGET 2000-2001 City of Atlantic Beach Annual Budget Fiscal Year 2000-2001 Table of Contents Budget Message: I- VIII Introduction Budget Calendar 1 Millage Resolution 2-3 Budget Ordinance 4 Combined Summary of All Funds Revenues and Expenses 5 Summary of All Departments 6 Combined Summary of All Funds - Graph 7 Organizational Charts 8-12 General Fund Description 13 Where Your Tax Dollar Goes - Graph 14 Millage Comparison - Graph 15 Millage Historical Comparison - Graph 16 General Fund Revenue and Expense - Graph 17 Combined Summary of General Fund Revenues and Expenses 18 Summary of General Fund Revenues 19-20 Summary of General Fund Expenses 21 Summaries of Other Fund Types 22-25 Governing Body Summary of Governing Body City Commission 27 28 City Administration Summary of City Administration 31 City Clerk 32 City Manager 34 Finance 36 Human Resources 39 Legal Council 41 General Government Summary of General Government 43 General Government Non -Departmental 44 Beautification 46 Convention Development Tax 48 Debt Service 50 Capital Project Funds 52 Planning and Building Summary of Planning and Building 55 Planning and Zoning 56 Community Development Block Grant 58 Building 61 Mayport Improvement Fund 63 Tree Protection Fund 65 Public Safety Combined Summary of Public Safety Police 67 Summary of Police Department 68-70 Administration 71 Patrol 72 Detective 73 Dispatch 74 Animal Control 75 School Guards 76 Police Grants 77-79 Police Trust 80-82 Fire Summary of Fire Department 83-84 Administration 85 Control 86 Fire Prevention 87 Lifeguards 88 Code Enforcement 89-90 Parks and Recreation Summary of Parks and Recreation 91-94 Park Administration 95 Recreation Activities 96 Park Maintenance 97-98 First Night 99-100 Jacksonville Community Foundation Grant Earth Festival 101 102-103 Public Works Summary of Public Works 105-106 Public Works Administration 107 Street and Road Maintenance 109 Local Option Gas Tax 111 Water Utility Fund 113-114 Atlantic Beach 115 Buccaneer 116 Administration 117 Sewer Utility Fund 118-119 Atlantic Beach 120 Buccaneer 121 Administration 122 Sanitation Utility 123-125 Storm Water Utility 126-128 Utility Revenue Bond Construction 129-131 Fleet Maintenance 132-133 Pension Capital Improvement Program 135-137 Summary of Core City Project Funding 139 Schedule of Capital Outlay 140-142 Appendix Certificate of Taxable Value 143 Schedule of Inter -Fund Transfers 144 Uniform Accounting System Guidelines 145-152 Glossary 153-157 Budget Message To: The Honorable Mayor and City Commissioners From: Jim Hanson, City Manager Date: September 25, 2000 On behalf of City staff, I am pleased to present the budget for the City of Atlantic Beach for Fiscal Year 2000-01. This budget is balanced and provides for the continuation of services at their current levels with numerous improvements which are described in this memo and were discussed during our budget workshops. We anticipate strong cash balances in all of the major operating funds to begin the next fiscal year. In all cases, the balances are in excess of the 25% reserve requirement that has been set by the City Commission. Balances at the beginning of the 2000-01 Fiscal Year are projected at $18,404,000, although an estimated half of that amount will be spent on the Core City Project. The General Fund will have adequate revenues to cover services and projects and the tax base has been steadily increasing. However, several of the City's funds including water and sewer utilities, sanitation and storm water, could have a revenue shortfall in future years. While they may have strong cash balances at present, revenues are only slightly over expenses and, in some cases, they are projected to show a loss in the coming year. To address this projected revenue shortfall, the City approved two successive annual rate increases of 8 percent for both the Water and Sewer Utilities. These increases will help to fund the rising cost of operations and provide much needed on-going capital improvement funding. The first year revenue from the rate increase is estimated to be approximately $360,000. Several unknown factors present a major challenge in the preparation of the proposed budget. One of these is the funding needed for the Core City Project. The City's consultants recently presented a range of anticipated costs that may exceed the balance in the Utility Bond Construction fund by well over a million dollars. Second, the vote on the additional %2 cent sales tax to fund the Better Jacksonville Plan and provide portions of the new revenues to the beach cities was held on September 5th and approved by the voters. The anticipated revenues I We anticipate strong cash balances in all of the major operating funds. Several of the City's funds could have a revenue shortfall in future years. from this tax is estimated to generate approximately $500,000 per year to Atlantic Beach's budget for capital projects. Third, long range plans for the water and sewer systems have yet to be completed. The Sewer Master Plan is being prepared, but preliminary reports indicate a significant need for capital funding. Funds for a Water Master Plan are included in the next year's budget. Because of these unknown factors, it would be prudent to delay some decisions which may significantly reduce the cash balances available. The central focus running through many of the major operating and capital budgets is the Strategic Plan Initiatives that were set by the Mayor and Commission last April. Funds needed to accomplish many of the steps within those priorities are included in the budget and are discussed in more detail later in this transmittal memo. Overall, this budget shows that Atlantic Beach is in a strong financial condition and will continue to provide high-level services to the public as well as several key improvements that relate to the Strategic Initiative list. While there are numerous unfunded capital projects that have been discussed both by staff and the Commission, there are also plenty of opportunities available to you to consider for funding and keep the budget balanced. Assumptions The final budget as approved includes funding for all previously authorized positions as well as seven and a half positions. In many cases, overtime budgets have been lowered in anticipation of full staffing because operating without full staff often tends to increase the overtime expenditures. Raises of 4% were approved for all employees with the exception of elected officials. The consumer price index for the last year showed an increase of 3.2%. All budgets anticipate an increased cost of 50% for health insurance. Our group insurance carrier recently submitted pricing for the next year that is a dramatic increase over current rates. While the City has paid for employee coverage, the employees have paid 100% of the cost for family coverage. Because, in many cases, the increased cost of health insurance to our employees will be more than their 4% raise, the City funded the increase to the employees thereby holding the cost of the employee paid portion constant. Last, there is no anticipation for population growth or growth in utility sales in this budget. Because of the drought that has existed in Atlantic Beach through the Spring and into the early Summer, the volume estimates for utility sales for the coming year are actually lower than predicted for the current one. II Preliminary reports indicate a significant need for capital funding for the sewer system. Atlantic Beach is in a strong financial condition and will continue to provide high-level services. In many cases, the increased cost of health insurance to our employees will be more than their 4% raise. Strategic Plan Initiatives The following are the Commission's Strategic Plan Initiatives listed in descending priority order with references to their funding in the budget. 1) Core City Project; Funds are included in this budget to complete the Core City Project based upon the engineer's maximum projection. A balance of approximately $6,000,000 is anticipated in the Utility Bond Construction Fund for this project. City engineers presented a range of costs at the July 24th meeting from $4,500,000 to $6,800,000. Significant fund balances have been carried in other funds, anticipating costs of this project to be in excess of the balance in the Bond Fund. This includes $1,000,000 in the Gas Tax Fund. Additionally there is a total of $225,000 in the Capital Project Fund which has been received from the City of Jacksonville for the reconstruction of Sherry Drive which is a portion of the Core City Project. This budget anticipates expenses totaling $9,000,000 in the coming year and identifies revenue sources for that amount as follows; Utilities Bond Funds Available Storm Water Utility Fund (State/Federal grant) Sewer Fund (Two state grants) Gas Tax Fund (Use of reserve) Capital Projects Fund (Sherry Drive; Inter -local agreement with Jacksonville) TOTAL $6,617,081 $508,535 $650,000 $1,000,000 $225,000 $9,000,016 2) Multi Year Planning; No additional funds are needed for the completion of this project. Formats are presently being developed and we anticipate that the multi year planning will be presented to the Commission during the upcoming fiscal year. However, only a portion of this work will be completed and available for consideration during this budget adoption process. 3) Zoning Code; The only funding needed for this priority is included in the current year's budget and is for the hiring of a consultant to prepare the revisions for the Comprehensive Plan. 4) Maintenance of City Facilities; This strategic initiative crosses several department lines. Creation of a two new positions for a painter and painter helper is included in the Building Department budget. These employees III Sufficient funds are included in this budget to complete the Core City Project based upon the engineer's maximum projection will do painting projects for all departments as needed. Budget requests for various painting projects in several departments have been cut back to include only the cost of the materials in anticipation of having an in-house painter. The Public Works Street budget includes capital funds to purchase an excavator which will be used for the maintenance of the drainage ditches. Several renovation projects in parks are also included such as the reconstruction of the restroom adjacent to the tennis complex in Russell Park, rehabilitation of the ballfield lighting at Donner Park and resurfacing the tennis courts at Russell Park. The maintenance budget in Recreation also includes the addition of four and a half employees to upgrade the capabilities for maintaining and beautifying parks, restrooms, beach access points and other public facilities. Several of the contractual services accounts are increased in anticipation of higher maintenance costs related to previously funded beautification projects. The addition of the landscaping in the Town Center area and Bull Park are anticipated to increase cost. 5) Mapping; The City has already begun the process of building a GIS (Geographic Information System) mapping system that will include water and sewer infrastructure, the storm drainage system, zoning, streets, tax information and other important databases. Software has been installed and preliminary training has already been completed. In this budget, significant additional training is included in the Information Technology list (see priority #6). The first major component to be completed will be the sewer system mapping which is currently underway as part of the Master Plan. A similar component for GIS mapping is anticipated in the water system master plan which is also included in this budget. The Cross Connection Administrator/GIS Technician who was recently hired will update and maintain utility databases in the future. 6) Information Technologv/Telephone System; We recently received a report from consultants recommending a multi year improvement package for Information Technology projects. Funding proposed in the upcoming budget is for $120,000. This will provide funds to standardize the current system of servers and PCs, provide for improved connectivity between the City Hall/Police complex and other City buildings, provide for improved levels of maintenance and support and includes considerable funds for training of numerous employees on software packages. Recommended staffing changes can be made by upgrading one presently authorized position. Many projects proposed in the IT Plan have not been included in the budget but should be considered none the less. Most notable is the redesign and upgrade of the web page to provide for more current and up to date information for use by the general public. Also included in the budget is a new phone system for several areas in City Hall Iv A major point of discussion during the budget review process was whether the additions for maintenance are enough, too much or the right amount Atlantic Beach is rapidly developing a modern mapping capability, and funding is proposed to add critical components. "Standardization lowers the total cost of ownership by reducing costs, and enhances the reliability of the IT infrastructure" Essential Net Solutions - John Redrup with an estimated price of $10,000. 7) Utility System Planning; We anticipate the completion of the Sewer Master Plan during the current fiscal year. No additional funds will be needed. The FY 2000-01 budget includes $130,000 for Water System Master Planning. General Fund We anticipate a beginning balance in the General Fund on 10/01/00 of approximately $4,200,000. The 25% reserve equals approximately $1,700,000. Using the historical tax rate of 3.1721 mills yields a revenue of $2.02 million next year. After expenses in the budget, an ending balance on 9/30/01 is estimated at just under $4,200,000. Seven and a half new staff positions are included in the budget; conversion of the contract building inspector to a full time position, the addition of a painter and painter helper and the addition of four and a half maintenance and beautification employees to work in recreation. Money for several part-time employees has been eliminated from the budget. The Park and Recreation budget also funds $100,000 to go towards land acquisition, $100,000 towards the renovation of Adele Grage design and construction and $90,000 for the Jordan Park Center construction. A significant change in accounting for storm water is included in this budget. In the past, the operating expenses for the storm water system have been included in the General Fund Streets budget although the revenues from the storm water fee as well as the cost for retirement of debt for the Core City Project were included in the Storm Water Fund. This FY00-01 budget reflects the transfer of approximately $310,000 of storm water operating expenses to the Storm Water Utility Fund. Gas Tax Fund The fund for state gas tax revenues includes a estimated beginning balance of approximately $1,300,000. However, the Mayor and Commission have previously designated $1,000,000 of that balance for use in the upcoming Core City Storm Water Project. In addition to the storm water expenditure, next year's budget includes two projects; resurfacing of streets for $100,000 and the renovation of the storm water system in the Royal Palms subdivision for $480,000. V Seven and a half new positions are included in the final budget. Renovation of the storm water system in the Royal Palms Water/Sewer Utility Like the General Fund, the Water and Sewer Utility funds will start the year with a strong cash balance of approximately $4,500,000 between the two. Significant capital needs are looming over the horizon. A preliminary draft of the Sewer Master Plan includes a consultant's recommendation to spend over $10,000,000 in the next several years for sewer system renovation and upgrades. It is also apparent that there are several remaining water system projects that will also need funding although the better determination and priority of these should be established through a master plan to be conducted in the upcoming fiscal year. Many projects requested by the Public Works Director have not been included in this budget. These include the replacements of several old, undersized water lines, the replacement of several sewer lines that have significant storm water inflow, and the construction of a master lift station which is the top priority recommendation from the Sewer Master Plan consultant. Once the Sewer Master Plan is final, I will recommend to the Mayor and Commission a new funding proposal for several of the highest priority projects. Similarly, when the Water Master Plan is complete, funds should be allocated for priority items. The amount of money available in the Utility Funds after the payment of operating costs and debt service for capital projects has been declining for several years. Since fiscal year 96/97, water and sewer revenues have held steady in the range of $5,800,000 per year. Utility rates have not been increased for several years. Over the same period, operating expenses for water and sewer have increased and debt payments have gone up to include the repayment of principle on the Utility System Bonds. After the transfers to the General Fund of $400,000 per year, the remaining funds available for capital projects have dropped from almost $1,900,000 in 96/97 to under $400,000 in the current 99/00 and proposed 2000/01 fiscal years. Actual capital expenditures have greatly exceeded that amount for several years and therefore the fund balance has been steadily declining. To address this projected shortfall, two successive annual 8% water and sewer rate increases were passed. This rate increase is expected to generate approximately $360,000 in additional revenues in the first year and an additional $380,000 in the next year. The financing policy offering loans to homeowners to convert from septic tanks to the sewer system has initially had a slow response from the public. However, there are approximately 300 septic tanks that are eligible for conversion and it is conceivable that property owners could take out several hundred thousand dollars in loans from the City which would have a significant impact on the utility fund cash balance. Because the program just started and the number of VI subdivision is budgeted- Significant udgeted Significant water and sewer system capital needs are looming just over the horizon. The ratio of water and sewer revenues to operating expense and debt payment is dropping to low levels. owners that will request assistance is unknown, no funds are budgeted. Sanitation Fund The Sanitation Fund is also expected to have a strong beginning cash balance of almost half a million dollars for next year. However, the six year contract for sanitation services will end next winter and the contractor has indicated that we should expect rates to increase by approximately 30%. This represents an increase in cost of over $200,000 per year. Additionally, the City of Jacksonville has begun charging landfill tipping fees for portions of the commercial waste generated in Atlantic Beach and next years estimated cost is $15,000. Because of these factors, the Sanitation Fund is expected to end the fiscal year at a loss of over $37,000 from the beginning balance. No increase in sanitation fees is included in the budget. Storm Water Utility Fund The City expects to begin the upcoming fiscal year with $820,000 in the fund balance. Revenues for the coming year are expected at $838,000. Expenses total almost $1,300,000. Both the revenue and expense budgets include a grant of $428,000 from the Florida D.E.P. relating to the City's Core City Project. Also included in the this budget is a transfer of operating expenses from the g General Fund. In the past, the operating expenses of the storm water utility system has have been included in the General Fund Streets Division. The transfer of expenses from the General Fund totals $310,000. The transfer of expenses from the General Fund has in turn caused for an anticipated decrease in cash balance by the end of the next fiscal year. The present Storm Water fee of $3.00 per month for residents brings in approximately $264,000 per year but does not cover the expenses for operating costs and debt retirement. The operating costs for the maintenance of the City's storm water system are expected to increase after the completion of the City's Core City drainage project. Capital Projects Fund This is the City's last major fund to note in this memo. However, the fund will have no impact on other City funds in the coming year. It has a beginning balance of approximately $455,000 and anticipated revenues of $206,000. Expenditures proposed are for already approved projects including the reconstruction of Sherry Drive in connection with the Core City Project, development of Dutton Island and the dune over walk grant project. No additional funds are needed from the City to provide for these projects and the fund is expected to end the year with a balance of $137,000. VII A strong balance is expected in Sanitation, but contract cost is expected to increase 30%. The present Storm Water fee of $3.00 per month for residents brings in approximately $264, 000 per year but does not cover the expenses for operating costs and debt retirement Conclusion The City of Atlantic Beach is in excellent financial condition as we end the 1999-2000 fiscal year. All funds are projected to have a reserve balance in excess of the amount set by the City Commission and funding is available to complete all of the City's major projects that are currently underway. Most importantly, this includes the Core City drainage, water and sewer improvements which have been in the design stage for several years. Atlantic Beach provides a high level of services to its citizens particularly with respect to police and fire response, and sanitation. This budget will not only allow for the continued provision of those services but also increase the service levels in many areas that the Commission has expressed concern over. I would like to acknowledge the hard work and dedication of the City's department heads and staff in preparation of this budget as well as the clear direction set forth by the City Commission in helping to establish the Final Budget for fiscal year 2001. Respectfully submitted, Ji anson ty Manager VIII This budget will not only provide for the continued provision of high level services in many areas, but will also increase service levels in several others. City of Atlantic Beach Budget Calendar Fiscal Year 2000-2001 ::t:i.`:•::::::;::>:::;':•:r:S:::::f:>:i:i:r:r::::i:::%:::::f::�::;:,::::ii::::i.:•:::'::::::::::'r.::::::: Vii' :>:::::'::.:::::::'::::::::>>'#:.Yo-Y:<i;.i:::;.i:;:':;''•:;i:::::.>::.>:;:Y.::i;�>:i:>::>�:: :>.:.pp5..(�<:•: TTi�sspqq :S `:; ;: :;:;:<::':2 ::igi am�(f........ May 1 to June 1 Preparation of budget requests on-line, current year budget review. Department Heads June 1 Submit Detail Budget Requests on-line and submit program description pages. Department Heads June 1 to July 1 Review of on-line requests, Meetings with Department Heads for explanations and justifications. Program pages will also be included in discussion. City Manager Finance Director Department Heads July 1 Receive Certification of Taxable Value Property Appraiser July 1 to July 31 Preparation of Proposed Budget City Manager Finance Director Department Heads July 20 - 31 State Revenue Estimates provided Department of Revenue July 10 or July 24 City Commission to adopt proposed millage rate and schedule a public hearing to consider the Tentative Millage Rate and Tentative Budget. This information is to be presented to the property appraiser within 35 days of Certification of Value (August 4, 2000). City Commission August 1 Proposed Budget submitted to the City Commission City Manager Finance Director August 24 Tax notifications to be mailed within 55 days of Certification, (TRIM notice of proposed property taxes). Property Appraiser August 1 to August 21 City Commission Workshops to review Proposed Budget Suggested meeting dates: Monday, August 7th and Monday, August 21$` . City Commission City Manager Finance Director Department Heads August 28 Advertise in paper for public hearing on adoption of Tentative Budget and Proposed Millage ( the property appraiser will also notify property tax payers with TRIM Notice ). Property Appraiser City Clerk September 11 Must hold public hearing to adopt the Tentative Budget and Millage ( F.S. 200.065 ) City Commission September 22 Publish Trim notice in local newspaper Finance Director September 25 Final Hearing to approve Budget and Millage Rate City Commission Revised 4/20/2000 1 RESOLUTION NO. 00 - 13 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 OCTOBER 1, 2000 AND ENDING SEPTEMBER 30, 2001, STATING THE PERCENTAGE BY WHICH THE MILLAGE TO BE LEVIED EXCEEDS THE ROLLED -BACK RATE; AND, PROVIDING AN EFFECTIVE DATE. WHEREAS, Florida law requires the City Commission of the City of Atlantic Beach, Florida, to pass a resolution levying the millage rate for ad valorem property taxes for municipal purposes on all taxable property within the City limits of the City of Atlantic Beach, Florida, for the fiscal year beginning October 1, 2000 and ending September 30, 2001; and WHEREAS, Florida law requires said resolution to state the millage rate to be levied, and also, to state the percentage by which the millage rate to be levied exceeds the rolled -back rate as computed pursuant to Florida law; and WHEREAS, the City Commission of the City of Atlantic Beach, Florida, has duly considered the budgetary requirements of the City; has adopted a tentative budget for the fiscal year beginning October 1, 2000 and ending September 30, 2001, based on a millage rate of 3.1721 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 of the 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 City of Atlantic Beach, Florida, during the fiscal year beginning October 1, 2000 and ending September 30, 2001, is hereby set at the rate of 3.1721 mills. 2. The percentage by which this millage rate to be levied exceeds the rolled back - rate of 2.9063 mills is 9.1456. 3. This resolution shall take effect immediately upon its passage and adoption by the City Commission of the City of Atlantic Beach, Florida. ADOPTED at a public hearing by the City Commission of the City of Atlantic Beach, 2 Florida on the 25th day of September, 2000. Joh M serve Mayor / Presiding Officer Appr . ved as to orm and correctness: ATTEST: Alan C. J nsen, Esquire City Attorney CERTIFICATION 1 certify this to be a true and correct copy of the record in my office. WITNESSETH my hand and official seal of the City of Atlantic Beach, Florida,' this �' tay ofi l�.tut,�Q.ti. City Clerk i)/Cattiti-g,4/ Maureen King, C City Clerk 3 ORDINANCE NO. 20-00-47 AN ORDINANCE ADOPTING THE FINAL BUDGET FOR THE CITY OF ATLANTIC BEACH, FLORIDA FOR FISCAL YEAR 2000/2001 BEGINNING OCTOBER 1, 2000 AND ENDING SEPTEMBER 30, 2001. WHEREAS, the City Commission of the City of Atlantic Beach, Florida, on September 11, 2000, held a public hearing as required by Florida Statute 200.065; and WHEREAS, the City Commission of the City of Atlantic Beach, Florida, set forth the appropriations and revenue estimate for the Budget for Fiscal Year 2000/2001 in the amount of $26,510,640. 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 2000/2001 Final Budget be adopted. 2. This ordinance shall take effect immediately upon its adoption. Passed by the City Commission on first reading this day of September, 2000. Passed by the City Commission on second and final reading this �s day of September, 2000. John :`. a erve Mayo 're 'ding Officer CERTIFICATION '1 certify this to be a true and correct copy of the record in my office. WITNESSETH; my hand and official seal of the City of Atlantic Beach, Floridan this the20ay of. 000, Approved as to form and correctness: ATTEST: City Clerk Ian C. J; n, Esquire Maureen King, g, City Atte ney City Clerk M( 4 CITY OF ATLANTIC BEACH COMBINED SUMMARY OF REVENUES AND EXPENDITURES SUMMARY OF ALL FUNDS ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE CASH CARRY FORWARD 29,651,711 REVENUES 31,947,803 32,812,137 27,581,330 (5,230,807) General Fund 5,770,307 5,957,214 6,281,819 6,433,518 151,699 Special Revenue Funds 739,748 716,562 821,652 790,178 (31,474) Debt Service Fund 379,592 1,071,344 227,497 221,251 (6,246) Capital Project Fund 735,228 400,137 643,643 206,000 (437,643) Enterprise Funds 7,929,346 8,337,175 7,645,338 9,211,029 1,565,691 Intemal Service Funds 1,445,932 1,464,467 1,620,938 1,758,408 137,470 Trust and Agency Funds 1,458,213 1,633,952 998,415 885,178 (113,237) TOTAL REVENUES 18,458,366 19,580,851 18,239,302 19,505,562 1,266,260 OTHER FINANCING SOURCES 408,166 611,038 3,832 (3,832) TOTAL RESOURCES 48,518,243 52,139,692 51,055,271 47,086,892 (3,968,379) EXPENDITURES General Fund 5,159,236 5,607,366 6,069,661 6,462,711 393,050 Special Revenue Funds 265,475 442,151 775,981 1,861,814 1,085,833 Debt Service Fund 377,680 996,007 232,592 220,251 (12,341) Capital Project Fund 644,355 539,130 664,542 525,000 (139,542) Enterprise Funds 7,691,867 9,339,176 11,971,853 15,150,874 3,179,021 Internal Service Funds 1,444,336 1,518,029 1,620,938 1,758,408 137,470 Trust and Agency Funds 519,149 603,018 2,099,985 531,582 (1,568,403) TOTAL EXPENDITURES 16,102,098 19,044,877 23,435,552 26,510,640 3,075,088 OTHER FINANCING USES 468,342 282,678 38,389 (38,389) CASH RESERVES 31,947,803 32,812,137 27,581,330 20,576,252 (7,005,078) TOTAL EXPENDITURES AND CASH RESERVES 48,518,243 52,139,692 51,055,271 47,086,892 (3,968,379) RESOURCE ALLOCATION: Personal Services 5,503,186 5,417,283 5,333,866 5,906,602 572,736 Operating Expenses 5,093,904 5,957,131 8,032,572 7,149,537 (883,035) Capital Outlay 2,136,341 3,452,672 6,831,857 10,690,233 3,858,376 Debt Service 1,679,457 2,346,632 1,932,352 1,902,140 (30,212) Transfers 1,689,210 1,871,159 1,304,905 862,128 (442,777) • TOTAL 16,102,098 19,044,877 23,435,552 26,510,640 3,075,088 5 Summary of all Departments Combined Summary Expenditures ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE Expenditures: Governing Body 31,270 23,036 22,839 46,252 23,413 City Administration 1,132,482 1,211,449 1,286,813 1,373,474 86,661 General Government 1,741,635 2,385,474 1,814,104 1,466,234 (347,870) Planning and Building 374,298 312,505 409,385 558,893 149,508 Public Safety 3,178,208 3,343,363 3,473,718 3,444,009 (29,709) Parks and Recreation 250,696 334,469 465,253 1,053,354 588,101 Public Works 8,910,048 10,909,437 13,935,907 18,129,047 4,193,140 Pension 483,461 525,144 2,027,533 439,377 (1,588,156) Total Expenses Resource Allocation 16,102,098 19,044,877 23,435,552 26,510,640 3,075,088 Personal Services 5,503,186 5,417,283 5,333,866 5,906,602 572,736 Operating Expenses 5,093,904 5,957,131 8,032,572 7,149,537 (883,035) Capital Outlay 2,136,341 3,452,672 6,831,857 10,690,233 3,858,376 Debt Service 1,679,457 2,346,632 1,932,352 1,902,140 (30,212) Transfers 1,689,210 1,871,159 1,304,905 862,128 (442,777) Total Expenses Governing Body City Administration General Government Planning and Building Public Safety Parks and Recreation Public Works Pension 16,102,098 19,044,877 23,435,552 26,510,640 3,075,088 Summary of all Departments Summary of Authorized Positions 1999-2000 2000-2001 5.0 5.0 21.0 22.0 2.0 1.0 4.5 7.5 63.0 63.0 5.0 11.5 41.0 39.0 141.5 149.0 6 Enterprise Funds 47 2% City of Atlantic Beach Revenues FY -2001 Operating Budget Capital Project Fund 1 1% Trust and Agency Funds 4.5% Debt ervice Fund 1.1°% 1 General Fund 33.0% Special Revenue Funds 41% Internal Service Funds 9.0 % City of Atlantic Beach Expenditures FY -2001 Operating Budget Operating Expenses 270% Capital Outlay 40 3% Personal Services 22.3 % Transfers 3.3% Debt Service 7.2% 7 JUDICIAL BRANCH I LEGAL COUNSEL1 CITY OF ATLANTIC BEACH GOVERNMENT ORGANIZATION CHART LEGISLATIVE BRANCH CITY COMMISSION EXECUTIVE BRANCH CITY CLERK 1 CITY MANAGER i PUBLIC SAFETY DEPARTMENT PUBLIC WORKS DEPARTMENT FINANCE DEPARTMENT PLANNING and ZONING DEPARTMENT BUILDING DEPARTMENT HUMAN RESOURCES DEPARTMENT PARKS and RECREATION DEPARTMENT BEAUTIFICATION DEPARTMENT 8 CITY OF ATLANTIC BEACH ORGANIZATION CHART POSITION DESCRIPTIONS 1 CITY CLERK CITY COMMISSION Mayor Commissioners (4) LCity Clerk Records Maintenance Clerk Secretary / Records Clerk HUMAN RESOURCE DEPARTMENT Human Resource Manager Human Resource Assistant BEAUTIFICATION DEPARTMENT CITY MANAGER LBeautification Coordinator' J City Manager Administrative Assistant Receptionist PLANNING and ZONING DEPARTMENT BUILDING DEPARTMENT City Planner _Building Inspector Permits Clerk (.5) _Deputy Building Official Recreation Coordinator (.5)Permits Clerk (.5) `CDC Office Supervisor' _Painter • Part-time LEGAL COUNSEL (Contracted) PUBLIC SAFETY DEPARTMENT PUBLIC WORKS DEPARTMENT FINANCE DEPARTMENT PARKS and RECREATION DEPARTMENT ^ Recreation Director Administrative Assistant Recreation Coordinator (.5) Recreation Leader Park Maintenance Division Chief Park Attendants (5) Beautification Division Chief `City Gardener (2) 9 CITY OF ATLANTIC BEACH ORGANIZATION CHART POSITION DESCRIPTIONS LIFEGUARDS Beach Patrol Captain* PUBLICE SAFETY DEPARTMENT Public Safety Director CODE ENFORCEMENT Lifeguard Captains (2)* Lifeguard Lieutenants (2)* Lifeguards (15)* * Part-time POLICE LCode Enforcement Officer Deputy Police Chief Administrative Assistant Police Records Specialist Clerk Police Lieutenants (2) Police Sergeants (4) Police Officers (17) Police Detectives (3) FIRE (Contracted) Communications Supervisor Communications Operators (5) Animal Control Officers (2) School Crossing Guards (3)* 10 CITY OF ATLANTIC BEACH ORGANIZATION CHART POSITION DESCRIPTIONS PUBLIC WORKS DEPARTMENT Public Works Director Assistant Public Works Director Adminisrative Assistant Public Works Inspector Dispatcher WATER L ATLANTIC BEACH Superintendent Collection/Distribution Supervisor .Collection/Distribution Operators (3) Cross Connect Admin/GIS Tech (.5) BUCCANEER Division Director (.5) Plant Operator Collection/Distribution Operators (1.5) Cross Connect Admin/GIS Tech (.5) SEWER ATLANTIC BEACH ^Division Director Plant Operators (5) `Heavy Equipment Operator Plant Operators (2) • Lab Technician • BUCCANEER SANITATION (Contracted) LHeavy Equipment Operator (.1) • Part-time STREETS and STORM WATER MAINTENANCE Division Director Crew Chief ....General Maintenance Workers (6) Heavy Equipment Operator (.9) Mechanic `Division Director (.5) Plant Operators (2) ^ Collection/Distribution Operators (1.5) Heavy Equipment Operator 1 FLEET MAINTENANCE (Contracted) 11 CITY OF ATLANTIC BEACH ORGANIZATION CHART POSITION DESCRIPTIONS FINANCE DEPARTMENT Finance Director Deputy Finance Director Utility Billing Supervisor Customer Service Supervisor Customer Service Representatives (2) — Meter Readers (2) Accountant Accounting Clerks (2) Purchasing Agent Computer Operator 12 GENERAL FUND The General Fund is used to account for the resources devoted to financing the general services that a City performs for its citizens, such as police, fire, building and zoning, maintenance of streets and roads, and other services. Property taxes, half cent sales tax, utility taxes, fees, fines and other sources of revenue used to finance the fundamental operations of the City are included in the General Fund. The General Fund is also charged with all costs of operating the government for which a separate fund has not been established. The financial resources of the General Fund are expended for current operations. Debt service and large capital projects are recorded in the Debt Service Fund and Capital Projects Fund, respectively. The City's objective is to maintain a cash reserve in the General Fund which would fund three (3) months of operations, in the event of an emergency or natural disaster. A large portion of the ca,sh balance carried forward represents this reserve. The City uses an encumbrance accounting system. Once an item is encumbered, funds are considered obligated and unavailable for expenditures. Encumbered items are carried over to the ensuing fiscal year, but are not reported as expenditures. They are recorded as reservations of fund balance for the subsequent fiscal year. All unencumbered expenditures lapse at the end of the fiscal year and must be rebudgeted in the subsequent fiscal year. 13 School Board 45.8% City of Atlantic Beach Office of the Property Appraiser Final 2000 Millages Where Your Tax Dollar Goes Duval County 36.0% Atlantic Beach 15.7% Inland Navigation 0.2% Water Management 2.3% 14 District Office of the Property Appraiser Duval County Florida Summary of 2000 Actual Millages Urban Duval Water Florida 2000 Service Scholl County Management Inland Final District Board Government District Navigation Villages Town of Baldwin Atlantic Beach Duval County (exd.Beaches and Baldwin) Neptune Beach Old City of Jacksonville Jacksonville Beach 25 20 15 10 19.0526 Baldwin 20.2247 2.0000 9.2580 7.2816 0.4720 0.0410 19.0526 3.1721 9.2580 7.2816 0.4720 0.0410 20.2247 0.0000 9.2580 10.5723 0.4720 0.0410 20.3433 2.7421 9.2580 7.2816 0.4720 0.0410 19.7947 0.0000 9.2580 10.5723 0.4720 0.0410 20.3433 3.9071 9.2580 8.1316 0.4720 0.0410 21.8097 2000 Actual Millages 20.3433 19.7947 20.3433 21.8097 Atlantic Beach Duval County Neptune Beach Old City Jacksonville Jacksonville Beach 3.1721 2000 Actual Millages for Beaches Atlantic Beach 2.7421 3.9017 Neptune Beach Jacksonville Beach 15 5 4 City of Atlantic Beach Twelve Year Operating Millage Comparison 1989 to 2000 Year 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 Atlantic Beach 3.1721 3.1721 3.1721 2.9221 2.9221 2.9221 3.7721 3.1721 2.6624 2.6624 2.6624 2.5901 Jacksonville Neptune Beach Beach 3.9071 2.7421 3.9071 3.1021 3.9071 3.1458 3.9071 3.4194 3.9071 3.5393 3.9071 3.6862 3.9071 3.7398 3.3961 3.9900 3.4014 4.2061 3.4014 4.2346 3.5760 4.5000 3.5981 3.8013 1989 1990 1991 1992 1993 1994 1995 1996 1997 ■ Atlantic Beach ■ Jax Beach ■ Neptune Beach 1998 1999 16 Licenses and Permits 333, City Commission 0.7% General Fund Revenues Taxes 49.8% Intergovernmental Revenues 307 General Fund Expenditures Poke 37.5% Fines and Forfeitures ,3. Interfund Transfers 93 Miscellaneous Revenues 34, Charges for Services 18 Code Enforcement 1.0% Building 4 4% Planning and Zoning 16% City Clerk 2.8% Legal Council 1.1% General Government Fire 9 140% Streets and Roads 10696 Beautification Parks and Recreation 154e: 17 CITY OF ATLANTIC BEACH COMBINED SUMMARY OF REVENUES AND EXPENDITURES GENERAL FUND CASH CARRY FORWARD ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE 2,925,177 3,574,330 4,009,332 4,221,490 212,158 REVENUES Taxes 2,636,885 2,867,974 2,989,162 3,193,267 204,105 Licenses and Permits 198,261 215,920 225,100 215,023 (10,077) Intergovernmental Revenues 1,811,267 1,796,522 1,955,440 1,976,291 20,851 Charges for Services 106,836 106,037 110,707 114,721 4,014 Fines and Forfeitures 83,076 121,742 109,000 113,716 4,716 Miscellaneous Revenues 288,790 249,019 267,670 220,500 (47,170) Interfund Transfers 645,192 600,000 624,740 600,000 (24,740) Debt Proceeds TOTAL REVENUES 5,770,307 5,957,214 6,281,819 6,433,518 151,699 OTHER FINANCING SOURCES 38,082 85,154 TOTAL RESOURCES 8,733,566 9,616,698 10,291,151 10,655,008 363,857 EXPENDITURES City Commission 31,270 23,036 22,839 46,252 23,413 Legal Council 75,144 68,106 56,058 73,870 17,812 City Clerk 141,837 153,632 173,495 181,530 8,035 Planning and Zoning 85,356 92,093 100,509 102,521 2,012 129,791 132,807 165,016 281,517 116,501 Code Enforcement Building 73,262 101,322 60,930 62,924 1,994 Co Police 1,952,071 2,036,558 2,367,398 2,423,637 56,239 Fire 1,122,717 1,101,717 938,466 902,448 (36,018) Streets and Roads 604,119 804,526 1,007,907 685,880 (322,027) Beautification 90,610 54,388 70,651 74,007 3,356 Parks and Recreation 245,069 308,858 419,881 996,149 576,268 General Government 607,990 730,323 686,511 631,976 (54,535) TOTAL EXPENDITURES 5,159,236 5,607,366 6,069,661 6,462,711 393,050 OTHER FINANCING USES CASH RESERVES 3,574,330 4,009,332 4,221,490 _ 4,192,297 (29,193) TOTAL EXPENDITURES AND CASH RESERVES 8,733,566 9 616,698 10,291,151 10,655,008 363,857 RESOURCE ALLOCATION: Personal Services 3,195,216 3,076,981 2,901,510 3,231,809 330,299 Operating Expenses 1,336,948 1,721,808 2,272,116 2,383,606 111,490 Capital Outlay 163,350 317,868 496,224 662,127 165,903 Debt Service Transfers 463,722 490,709 399,811 185,169 (214,642) TOTAL 5,159,236 5,607,366 6,069,661 6,462,711 393,050 1� CITY OF ATLANTIC BEACH SUMMARY OF REVENUES GENERAL FUND TAXES & FRANCHISE FEES Real Estate Tax - Current Real Estate Tax - Prior Year Subtotal Ad Valorem Taxes ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE 1,519,645 1,757,357 1,842,450 2,045,169 202,719 5,414 1,175 1,200 1,500 300 1,525,059 1,758,532 1,843,650 2,046,669 203,019 Local Altemative Fuel / Decal 540 Subtotal Sales and Use Tax 540 Electric Franchise Fee 501,116 497,701 505,000 518,103 13,103 Telecommunications Franchise 15,073 16,240 16,000 16,000 Gas Franchise C.A.T.V. Franchise 62,127 63,898 65,000 67,451 2,451 Subtotal Franchise Fees 578,316 577,839 586,000 601,554 15,554 Electric Utility Public Service Tax 331,985 329,468 325,000 334,899 9,899 Telecommunications Tax 153,314 175,524 193,312 185,611 (7,701) Gas Tax 40,694 21,827 36,000 19,788 (16,212) Fuel Oil Tax 277 127 200 200 Subtotal Utility Service Taxes 526,270 526,946 554,512 540,498 (14,014) Penalty and Interest on Taxes 6,700 4,657 5,000 4,546 (454) Subtotal Other Taxes 6,700 4,657 5,000 4,546 (454) TOTAL TAXES & FRANCHISE FEES 2,636,885 2,867,974 2,989,162 3,193,267 204,105 LICENSES AND PERMITS City Occupational Licenses 69,023 78,002 78,000 78,000 Building Permits 122,633 128,754 140,000 128,208 (11,792) City Pet Licenses 3,090 3,504 3,000 3,044 44 Other 3,515 5,660 4,100 5,771 1,671 TOTAL LICENSES & PERMITS INTERGOVERNMENTAL REVENUES 198,261 215,920 225,100 215,023 (10,077) Firefighter Supplemental 4,963 1,901 Grants 10,551 29,512 26,178 (26,178) Inland Navigation / FCT Grant 18,763 Subtotal State Grants 15,514 50,176 26,178 (26,178) 2 Cent Cigarette Tax 23,654 22,086 20,557 (20,557) State Revenue Sharing 276,894 261,744 237,681 291,674 53,993 Mobile Home Licenses 4,540 3,408 3,200 3,229 29 Alcoholic Beverage Licenses 8,430 8,019 7,500 8,100 600 Half Cent Sales Tax 1,058,356 1,132,080 1,225,131 1,314,668 89,537 Motor Fuel Tax Rebate 6,041 2,976 2,700 1,692 (1,008) Duval County & Port Auth. Contribution 100,000 (100,000) Neptune Beach Contribution Median Maint. 23,500 23,500 County Occupational Licenses 28,012 21,111 20,000 20,830 830 Duval County Shared Revenues 389,826 294,922 312,493 312,598 105 Subtotal State Shared Revenue 1,795,753 1,746,346 1,929,262 1,976,291 47,029 TOTAL INTERGOVERNMENTAL 1,811,267 1,796,522 1,955,440 1,976,291 20,851 19 ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE CHARGES FOR SERVICES Radon Gas Fee 63 76 150 75 (75) Subtotal General Government 63 76 150 75 (75) 911 Interlocal Agreement 62,655 Public Safety 5,003 C.P.R. Registration Fees Subtotal Public Safety 67,658 58,862 60,000 61,822 1,822 6,368 10,257 10,100 (157) 65,230 70,257 71,922 1,665 Dept of Transportation Agreement 38,000 39,000 39,000 41,716 2,716 Parking Permits Subtotal Transportation 38,000 39,000 39,000 41,716 2,716 Animal Control Fees 1,115 Subtotal Human Services 1,115 1,731 1,300 1,731 1,300 1,008 (292) 1,008 (292) TOTAL CHARGES FOR SERVICE 106,836 106,037 110,707 114,721 4,014 FINES AND FORFEITURES Fines and Forfeitures 70,734 103,983 102,700 105,716 3,016 Parking Tickets 3,158 3,146 4,100 3,500 (600) Subtotal Court Cases 73,892 107,129 106,800 109,216 2,416 Violations of Ordinances 9,184 14,613 2,200 4,500 2,300 Subtotal Violations of Ord. 9,184 14,613 2,200 4,500 2,300 TOTAL FINES & FORFEITS 83,076 121,742 109,000 113,716 4,716 MISCELLANEOUS REVENUES Interest Eamings 197,057 205,556 200,000 190,000 (10,000) Rents and Royalties Special Assesments 515 Impact Fees - ( Marsh Oaks) 11,010 17,205 9,000 10,000 1,000 Property Loss Reimbursement 16,419 888 12,000 3,000 (9,000) Property Surplus Sales 25,131 4,990 35,000 4,000 (31,000) Contributions / Donations 17,973 8,040 1,155 8,500 7,345 Other 21,200 11,825 10,515 5,000 (5,515) TOTAL MISCELLANEOUS REV. INTERFUND TRANSFERS 288,790 249,019 267,670 220,500 (47,170) Transfer from Water Fund 219,096 200,000 200,000 140,000 (60,000) Transfer from Sewer Fund 219,096 200,000 200,000 260,000 60,000 Transfer from Sanitation 200,000 200,000 200,000 200,000 Transfer from Convention Dev. Tax 4,000 Transfer from Police Trust Fund 3,000 Transfer from Paving Improvement Fund Transfer from Gas Tax Fund City Provided Utilities 24,740 (24,740) TOTAL INTERFUND TRANSFER 645,192 600,000 624,740 600,000 (24,740) DEBT PROCEEDS Loan Proceeds TOTAL DEBT PROCEEDS GRAND TOTAL 5,770,307 5,957,214 6,281,819 6,433,518 151,699 20 CITY OF ATLANTIC BEACH SUMMARY OF EXPENDITURES GENERAL FUND CITY ADMINISTRATION CITY COMMISSION LEGAL COUNSEL ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE 15,089 23,036 22,839 46,252 23,413 75,144 68,106 56,058 73,870 17,812 TOTAL 90,233 91,142 78,897 120,122 41,225 PLANNING AND DEVELOPMENT PLANNING AND ZONING 85,356 92,093 100,509 102,521 2,012 CODE ENFORCEMENT 73,262 101,322 60,930 62,924 1,994 BUILDING 129,791 132,807 165,016 281,517 116,501 TOTAL 288,409 326,222 326,455 446,962 120,507 CITY CLERK CITY CLERK 141,837 153,632 173,495 181,530 8,035 GENERAL GOVERNMENT NON -DEPARTMENTAL 607,990 730,323 686,511 631,976 (54,535) POLICE ADMINISTRATION 492,479 532,456 639,170 605,822 (33,348) PATROL 1,048,196 1,084,981 1,246,513 1,310,932 64,419 DETECTIVE 127,265 144,936 183,406 197,577 14,171 DISPATCH 207,944 200,682 217,777 216,643 (1,134) ANIMAL CONTROL 67,159 64,122 70,754 82,525 11,771 SCHOOL GUARDS 9,028 9,381 9,778 10,138 360 TOTAL 1,952,071 2,036,558 2,367,398 2,423,637 56,239 FIRE ADMINISTRATION 199,208 338,985 747,690 763,741 16,051 CONTROL 746,630 487,521 57,052 (57,052) PREVENTION 71,534 51,727 LIFEGUARDS 105,345 223,484 133,724 138,707 4,983 TOTAL 1,122,717 1,101,717 938,466 902,448 (36,018) STREETS AND ROADS STREETS AND ROADS BEAUTIFICATION BEAUTIFICATION 604,119 804,526 1,007,907 685,880 (322,027) 90,610 54,388 70,651 74,007 3,356 PARKS AND RECREATION ADMINISTRATION 81,414 97,947 113,693 134,344 20,651 PARK MAINTENANCE 128,261 170,261 241,391 799,762 558,371 ACTIVITIES 35,394 40,650 64,797 62,043 (2,754) TOTAL 245,069 308,858 419,881 996,149 576,268 TOTAL EXPENDITURES 5,143,055 5,607,366 6,069,661 6,462,711 393,050 21 CITY OF ATLANTIC BEACH COMBINED SUMMARY OF REVENUES AND EXPENDITURES SPECIAL REVENUE FUNDS CASH CARRY FORWARD REVENUES ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE 643,601 1,126,774 1,385,460 1,411,030 25,570 Community Dev. Block Grant 152,784 83,971 140,120 151,900 11,780 Convention Dev. Tax Fund 67,893 66,998 64,100 65,119 1,019 Local Option Gas Tax 477,632 512,460 542,190 548,159 5,969 Police Grant Funds 9,961 52,308 67,200 20,000 (47,200) Tree Protection Fund 21,478 825 4,392 5,000 608 Mayport Improvement Fund 10,000 Jax Community Foundation 3,650 (3,650) TOTAL REVENUES 739,748 716,562 821,652 790,178 (31,474) OTHER FINANCING SOURCES 10,000 8,426 TOTAL RESOURCES 1,393,349 1,851,762 2,207,112 2,201,208 (5,904) EXPENDITURES Community Dev. Block Grant 152,784 83,971 140,120 151,900 11,780 Convention Dev. Tax Fund 21,000 65,626 159,808 15,000 (144,808) Local Option Gas Tax 85,227 237,417 392,469 1,651,959 1,259,490 Police Grant Funds 97 51,503 76,194 20,000 (56,194) Tree Protection Fund 3,740 22,955 19,215 Mayport Improvement Fund 6,367 3,634 Jax Community Foundation 3,650 (3,650) TOTAL EXPENDITURES 265,475 442,151 775,981 1,861,814 1,085,833 OTHER FINANCING USES 1,100 24,151 20,101 (20,101) CASH RESERVES 1,126,774 1,385,460 1,411,030 339,394 (1,071,636) TOTAL EXPENDITURES AND CASH RESERVES 1,393,349 1,851,762 2,207,112 2,201,208 (5,904) RESOURCE ALLOCATION: Personal Services 18,062 20,638 30,687 42,264 11,577 Operating Expenses 105,144 248,211 79,523 92,591 13,068 Capital Outlay 53,042 101,134 421,310 1,655,000 1,233,690 Debt Service Transfers 89,227 72,168 244,461 71,959 (172,502) TOTAL 265,475 442,151 775,981 1,861,814 1,085,833 22 CITY OF ATLANTIC BEACH COMBINED SUMMARY OF REVENUES AND EXPENDITURES ENTERPRISE FUNDS CASH CARRY FORWARD REVENUES ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE 17,391,241 17,485,186 16,665,425 12,338,910 (4,326,515) Water Utility 2,299,960 2,274,465 2,223,747 2,400,284 176,537 Sewer Utility 3,528,754 3,473,615 3,523,939 4,469,851 945,912 Sanitation 1,102,172 1,129,568 1,198,867 1,203,444 4,577 Storm Water Utility 511,577 983,545 298,785 837,450 538,665 Utility Bond Construction 486,883 475,982 400,000 300,000 (100,000) TOTAL REVENUES 7,929,346 8,337,175 7,645,338 9,211,029 1,565,691 OTHER FINANCING SOURCES 314,266 416,051 TOTAL RESOURCES 25,634,853 26,238,412 24,310,763 21,549,939 (2,760,824) EXPENDITURES Water Utility 2,122,766 2,449,978 3,169,913 2,128,649 (1,041,264) Sewer Utility 3,102,412 3,645,613 5,784,120 3,915,048 (1,869,072) Sanitation 1,072,640 1,056,769 1,093,488 1,215,576 122,088 Storm Water Utility 391,746 559,393 597,335 1,274,520 677,185 Utility Bond Construction 1,002,303 1,627,423 1,326,997 6,617,081 5,290,084 TOTAL EXPENDITURES 7,691,867 9,339,176 11,971,853 15,150,874 3,179,021 OTHER FINANCING USES 457,800 233,811 CASH RESERVES 17,485,186 16,665,425 12,338,910 6,399,065 (5,939,845) TOTAL EXPENDITURES AND CASH RESERVES 25,634,853 26,238,412 24,310,763 21,549,939 (2,760,824) RESOURCE ALLOCATION: Personal Services 958,346 975,469 973,625 1,107,628 134,003 Operating Expenses 3,064,643 3,350,852 3,435,375 3,937,041 501,666 Capital Outlay 1,262,598 2,369,118 5,208,585 7,824,316 2,615,731 Debt Service 1,283,019 1,350,625 1,699,760 1,681,889 (17,871) Transfers 1,123,261 1,293,112 654,508 600,000 (54,508) TOTAL 7,691,867 9,339,176 11,971,853 15,150,874 3,179,021 23 CITY OF ATLANTIC BEACH COMBINED SUMMARY OF REVENUES AND EXPENDITURES INTERNAL SERVICE FUNDS ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE CASH CARRY FORWARD REVENUES 5,708 44,845 30,389 (14,456) City Manager 201,630 155,567 223,879 224,106 227 Finance and Accounting 602,732 671,615 712,671 743,577 30,906 Public Works Administration 284,828 300,573 348,071 395,298 47,227 Fleet Maintenance 253,796 221,389 215,607 245,036 29,429 Human Resources 102,946 115,323 120,710 150,391 29,681 TOTAL REVENUES 1,445,932 1,464,467 1,620,938 1,758,408 137,470 OTHER FINANCING SOURCES 12,249 95,062 3,832 TOTAL RESOURCES 1,458,181 1,565,237 1,669,615 1,788,797 119,182 EXPENDITURES City Manager 203,176 151,269 223,879 224,106 227 Finance and Accounting 605,159 722,830 712,671 743,577 30,906 Public Works Administration 283,799 306,929 348,071 395,298 47,227 Fleet Maintenance 245,036 221,389 215,607 245,036 29,429 Human Resources 107,166 115,612 120,710 150,391 29,681 TOTAL EXPENDITURES 1,444,336 1,518,029 1,620,938 1,758,408 137,470 OTHER FINANCING USES 8,137 2,363 18,288 CASH RESERVES 5,708 44,845 30,389 30,389 TOTAL EXPENDITURES AND CASH RESERVES 1,458,181 1,565,237 1,669,615 1,788,797 119,182 RESOURCE ALLOCATION: Personal Services 946,182 927,268 1,041,733 1,174,973 133,240 Operating Expenses 466,400 471,370 539,014 559,645 20,631 Capital Outlay 12,996 119,391 40,191 23,790 (16,401) Debt Service 18,758 Transfers TOTAL 1,444,336 1,518,029 1,620,938 1,758,408 137,470 24 CITY OF ATLANTIC BEACH COMBINED SUMMARY OF REVENUES AND EXPENDITURES TRUST AND AGENCY FUNDS ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE CASH CARRY FORWARD 8,134,111 REVENUES 9,071,870 10,109,149 9,007,579 (1,101,570) Pension 1,384,736 1,447,087 927,076 803,678 (123,398) Police Trust Fund 52,785 139,049 30,339 31,500 1,161 First Night Special Event Fund 20,102 47,816 41,000 50,000 9,000 Earth Fest Special Event Fund 590 TOTAL REVENUES 1,458,213 1,633,952 998,415 885,178 (113,237) OTHER FINANCING SOURCES 6,345 TOTAL RESOURCES 9,592,324 10,712,167 11,107,564 9,892,757 (1,214,807) EXPENDITURES Pension 483,461 525,144 2,027,533 439,377 (1,588,156) Police Trust Fund 30,061 52,263 30,730 35,000 4,270 First Night Special Event Fund 5,147 25,501 41,722 57,205 15,483 Earth Fest Special Event Fund 480 110 TOTAL EXPENDITURES 519,149 603,018 2,099,985 531,582 (1,568,403) OTHER FINANCING USES 1,305 CASH RESERVES 9,071,870 10,109,149 9,007,579 9,361,175 353,596 TOTAL EXPENDITURES AND CASH RESERVES 9,592,324 10,712,167 11,107,564 9,892,757 (1,214,807) RESOURCE ALLOCATION: Personal Services 385,380 416,927 386,311 349,928 (36,383) Operating Expenses 120,769 164,890 1,706,544 176,654 (1,529,890) Capital Outlay 6,031 1,005 (1,005) Debt Service Transfers 13,000 15,170 6,125 5,000 (1,125) TOTAL 519,149 603,018 2,099,985 531,582 (1,568,403) 25 26 Governing Body Combined Summary Expenditures ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE Revenues: General Fund Resources 31,270 23,036 22,839 46,252 23,413 Total Revenues 31,270 23,036 22,839 46,252 23,413 Expenditures: City Commission Total Expenses Resource Allocation 31,270 23,036 22,839 46,252 23,413 31,270 23,036 22,839 46,252 23,413 Personal Services 16,312 16,312 16,206 36,732 20,526 Operating Expenses 14,958 6,724 6,633 9,520 2,887 Capital Outlay Debt Service Transfers Total Expenses 31,270 23,036 22,839 46,252 23,413 Summary of Authorized Positions 1999-2000 2000-2001 City Commission Mayor 1 1 Commissioner 4 4 5 5 Appointed Boards Code Enforcement Board Community Development Board Cultural Arts Advisory Board Recreation Advisory Board Tree Conservation Board Pension Board of Trustees 27 City Commission Code: 001-1001-511 Purpose: The City Commission is the legislative and policy making body of the City. The City Commission members are comprised of an elected Mayor, who serves two-year terms, and four Commissioners, who serve four-year terms. The Commission is responsible for appointing the City Manager, City Clerk, and City Attorney, and various boards and committees. Mission Statement: It is the intention of the City Commission to ensure that the future direction of the City maintains and improves the residential quality of life now enjoyed by residents. Issues, Trends, Highlights: In order to ensure that such a mission is carried out, the City Commission holds annual goal setting sessions and solicits input from City Boards, City Staff, and citizens for Commission consideration. • Mayor and City Commissioner salaries were increased from $5,000 to $10,000 and from $2,500 to $6,000 respectively. 28 i}:•iT.:S:•Y�idS•DIM1.••'•••••:iii:�ii' Y�YYi'i:fii:r i�>iYi��:�ti•�?':?•' .'•�: is ::y:?::;}: • � ):}:' i:l�ty�y: y: :. f:���, },''.;y,iii:}}.'{:. is .....: . ... :.....� ..........; ....:::...:...............; .............::.:.. �:..; :::•::? : {;::::••}•. �:.:; y :::::. : •:. ,.::. ...: ?v::. .,. {::: :i'+:::::::::.?•: •;:. }:;GiiiiR>:::;:i::u } .:it;:::? :•i ii::i:i�:^: ii::i'�+ri:j%:;i; i{>? :::j:jiiii:iiiii__�1ii.+ Activity Est. FY -00 FY -99 City Council Meetings and Workshops 40 52 28 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND CITY COMMISSION PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE 15,089 15,089 15,000 34,000 19,000 15,089 15,089 15,000 34,000 19,000 1,154 1,155 1,148 2,601 1,453 69 68 1,223 1,223 16,312 58 131 73 1,206 16,312 16,206 2,732 1,526 36,732 20,526 OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services 70 Travel and Per Diem 4,294 81 500 500 Communication Postage 27 33 100 67 Utilities Rentals, Leases 30 Insurance Repairs, Maintenance 540 185 Printing, Publishing 1,707 205 750 750 Advertising, Promotion Other Current Charges 1,975 53 500 500 Office Supplies 51 500 500 Operating Supplies 1,375 965 350 500 150 Books, Training, Memberships 5,010 5,114 5,000 6,670 1,670 Internal Service Charges Total Operating Expenses 14,958 6,724 6,633 9,520 2,887 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 31,270 23,036 22,839 46,252 23,413 29 30 City Administration Combined Summary Expenditures ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE Revenues: General Fund Resources 216,981 221,738 229,553 255,400 25,847 Internal Service Charges 915,501 876,656 1,045,321 1,118,074 72,753 Other Revenues 113,055 11,939 (11,939) Total Revenues 1,132,482 1,211,449 1,286,813 1,373,474 86,661 Expenditures: City Clerk 141,837 153,632 173,495 181,530 8,035 City Manager 203,176 151,269 223,879 224,106 227 Finance and Accounting 605,159 722,830 712,671 743,577 30,906 Human Resources 107,166 115,612 120,710 150,391 29,681 Legal Counsel 75,144 68,106 56,058 73,870 17,812 Total Expenses 1,132,482 1,211,449 1,286,813 1,373,474 86,661 Resource Allocation Personal Services 829,612 823,918 894,169 1,006,206 112,037 Operating Expenses 273,470 271,990 356,820 342,183 (14,637) Capital Outlay 10,642 115,541 35,824 25,085 (10,739) Debt Service 18,758 Transfers Total Expenses 1,132,482 1,211,449 1,286,813 1,373,474 86,661 Summary of Authorized Positions 1999-2000 2000-2001 City Clerk City Clerk 1 1 Secretary \ Records Manager 1 1 Secretary 1 1 3 City Manager City Manager 1 1 Administrative Assistant 1 1 Receptionist 1 1 Receptionist - (Part Time) 1 4 3 Finance and Accounting Finance Director 1 1 Deputy Finance Director 1 1 Accountant 1 Purchasing Agent 1 1 Utility Billing Supervisor 1 1 Utility Accounting Clerk 1 1 Accounts Payable Clerk 1 1 Customer Service Supervisor 1 1 Customer Service Cashier 2 2 Meter Reader 2 Network Administrator 1 Computer Operator 1 Purchasing Clerk 1 11 13 Human Resources Human Resources Director 1 1 Personnel Coordinator 1 1 2 2 Legal Counsel City Attorney 1 1 21 22 31 City Clerk Code: 001-1007-517 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 Maintaining records for Code Enforcement Liens and Water and Sewer Assessment accounts Key Objectives: Research more cost effective/labor saving methods of imaging the City's permanent records Continue purging/destruction of obsolete document Issues, Trends and Highlights: Destroyed/shredded approximately 200 cubic feet of documents which had met State of Florida retention requirements . . • Custodian of official City records, coordinating records management in accordance with state guidelines Processing and issuing Occupational Licenses Conducting Municipal Elections Provide the most efficient records research and retrieval system possible Ensure that all businesses in Atlantic Beach are properly licensed Upgraded indexing of actions of the City Commission for a higher level of efficiency in research Workload Data: Activity Est. FY -00 1999 1998 Meetings Attended 43 56 52 Lien Letters Prepared 507 642 691 Occupational Licenses Issued (New) 194 190 189 Occupational Licenses Renewed 738 700 715 32 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND CITY CLERK ACTUAL 1997-98 PERSONAL SERVICES: ACTUAL ESTIMATE BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE WAGES Salaries and Wages 74,358 82,269 85,468 88,864 3,396 Overtime 738 566 1,000 1,000 Special Pay 4,901 10,457 5,520 5,480 (40) SUB -TOTAL 79,997 93,292 91,988 95,344 3,356 BENEFITS FICA 6,107 7,117 " 7,037 7,294 257 Pension 7,056 10,822 9,916 10,146 230 Health Insurance 4,503 6,093 6,922 9,374 2,452 Worker & Unemploy Comp 247 284 346 360 14 SUB -TOTAL 17,913 Total WAGES and BENEFITS 97,910 24,316 24,221 27,174 2,953 117,608 116,209 122,518 6,309 OPERATING EXPENSES: Professional Services 6,299 Accounting, Auditing Contractual Services 7,197 1,110 6,788 1,500 (5,288) Travel and Per Diem 7 23 100 100 Communication 1,491 1,297 1,700 1,700 Postage 1,671 3,307 3,500 4,000 500 Utilities Rentals, Leases 180 180 (180) Insurance Repairs, Maintenance 5,367 6,567 8,000 5,447 (2,553) Printing, Publishing 6,023 4,222 11,000 14,460 3,460 Advertising, Promotion Other Current Charges 11 23 500 100 (400) Office Supplies 1,115 929 1,000 1,000 Operating Supplies 2,968 2,799 2,000 2,500 500 Books, Sub, Memberships 981 2,288 5,000 8,705 3,705 Internal Service Charges 10,617 9,789 14,844 16,205 1,361 Total Operating Expenses 43,927 32,354 54,612 55,717 1,105 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 3,670 2,674 3,295 621 Vehicles Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 141,837 3,670 2,674 153,632 173,495 3,295 621 181,530 8,035 33 City Manager Code: 510-1002-512 Purpose: To assist the City Commission in developing alternative policy and program proposals in the establishment of long range goals and objectives of the City. To provide administrative guidance to management staff in implementing policies and programs and establish a leadership role in the community. Key Objectives: • • Continuing to improve the processing of and response to citizen questions or complaints in an efficient and timely manner Carry out the goals of the Commission so that Staff and the Commission can address the needs and concerns of the community in concert 4. Prepare and implement a long-range financial plan Issues, Trends, Highlights • Continuously examine and monitor City departments to ensure that the City is operating in an effective and productive manner Provide the Commission with adequate, pertinent information to allow them to make prudent decisions 5. Continue to achieve clarity when communicating with the public regarding the budget process • Successfully negotiated a contract with the City of Jacksonville for providing Fire Services in Atlantic Beach • Successfully implemented information management systems upgrades to the City AS/400 computer system and local area networks, while assuring Y2K compliance • Continuing the development of major parks, including the Tresca property, Pine Island, and the Centex property on Dutton Road, to provide environmental preserves for the public to protect and enjoy • Continuing upgrades in water and sanitary sewer systems to replace deteriorating lines, and to raise the level of service provided in various neighborhoods Continuing development and implementation of a storm water system, to provide better drainage to the City in an environmentally appropriate storm water management system 34 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES INTERNAL SERVICE FUND CITY MANAGER ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 130,769 78,793 Overtime Special Pay 4,490 3,281 SUB -TOTAL 135,259 82,074 139,500 142,750 3,250 100 500 400 3,600 8,360 4,760 143,200 151,610 8,410 BENEFITS FICA 9,616 5,501 11,000 10,084 (916) Pension 17,909 10,932 15,200 14,348 (852) Health Insurance 12,679 7,022 12,500 16,852 4,352 Worker & Unemploy Comp 422 289 600 581 (19) SUB -TOTAL 40,626 Total WAGES and BENEFITS 175,885 23,744 39,300 105,818 182,500 41,865 2,565 193,475 10,975 OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services 696 18,261 1,000 1,000 Travel and Per Diem 939 191 300 400 100 Communication 1,764 1,335 1,600 1,300 (300) Postage 45 86 100 100 Utilities Rentals, Leases Insurance 958 441 400 (400) Repairs, Maintenance 297 2,620 3,500 400 (3,100) Printing, Publishing 160 280 800 700 (100) Advertising, Promotion Other Current Charges 5,012 9,000 500 (8,500) Office Supplies 1,292 1,397 2,500 2,500 Operating Supplies 2,190 1,207 2,300 2,300 Books, Training, Memberships 1,865 1,726 5,000 5,700 700 Internal Service Charges 13,206 11,528 14,879 15,731 852 Total Operating Expenses 23,412 44,084 41,379 30,631 (10,748) CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 3,879 1,367 Construction in Progress Total Capital Outlay 3,879 1,367 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 203,176 151,269 223,879 224,106 227 35 Finance Code: 520-1003-513 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, vendor payables, and data processing. Key Objectives: • Improve procedures for all critical duties with enough documentation to allow employees new to the job to follow a guide and complete routine, assigned tasks To develop, create and get approval on a new Long Range Financial Plan as directed by the City Commission during the recent Strategic Planning Session. Receive unqualified audit opinion for FY 2000/2001 with no significant management comments Issues, Trends, Highlights: • • • • • • • • • Monitor compliance with FY 1999/2000 Commission -approved Operating Budget and prepare FY 2000/2001 Annual Operating Budget for Commission approval in a timely manner and in an understandable format Review the current utility ordinance for revenue adequacy and make recommendations for an update Summarize purchasing procedures in a concise and informative manual for distribution to all users Successfully converted all HTE software to new releases to assure Year 2000 (Y2K) compliancy on all HTE financial applications used by the City Purchased a new AS/400 main frame computer, upgrading from CISC to RISC technology, significantly increasing the speed of processing and resulting in increased productivity for users and eliminated overtime costs required to back-up the system Networked all personal computers in the Finance Department with the purchase of two new network servers, providing daily back-up of files, file sharing, and City-wide communications through electronic mail Prepared year-end books and city prepared schedules to assist in annual audit. Received an unqualified audit. opinion for FY 1998/99 Prepared FY 1999/2000 Annual Operating Budget for Commission approval Improved internal reports for budget analysis and continually assisted department heads in monitoring budget and improving purchasing procedures, such as the revised emergency purchasing procedures Lost two Green Thumb part-time clerical employee (40 hours/week). This loss was absorbed by existing staff but keeping up with the workload is difficult for those affected. • Deleted the custodial position at mid year due to a very high workload for one employee. This function has been 36 proposed again as a contract service. • Added an additional billing cycle, with approximately 70 accounts per month, to collect City -use water consumption for system efficiency data, never before tracked. • Implemented Direct Debit for electronic payment of utility bills • Tested and created procedures for direct deposit of employees and pension payroll. Implementation is pending Human Resources Department approval • Eliminated the Storeroom function due to the availability of vendors shipping next day. No need to maintain inventory stock. • Implemented a Septic Tank conversion policy and financing plan. • Replaced old mailbox with a more secure box including a vault. • Performed internal review of all commercial storm water utility accounts resulting in numerous adjustments to billing and more accurate billing. • Eliminated the Purchasing Clerk portions by decentralizing the receipt of delivered goods • • • Created an Accountant position to assist with account analysis and other projects Included in the budget are funds for database software for better account analysis Meter reading function and employee moved to finance as part of billing function • Performed rate analysis for water and sewer utilities and passed two successive 8% rate increases to fund the rising costs of operations and provide funding for capital improvements. Workload Data Measurement Est. FY -2000 FY -99 FY -98 Utility Bills Generated 88,635 86,150 85,304 Delinquent Notices Generated 22,000 21,488 18,807 Final Bills Processed 2,200 2,136 2,300 Accounts Payable Checks Processed 5,750 5,578 5,961 Purchase Orders Processed 2,900 2,849 2,642 General Ledger Funds Maintained 40 39 32 Debt Instruments Managed 3 3 6 Grants Financially Administered 23 23 9 37 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES INTERNAL SERVICE FUND FINANCE ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 342,408 362,747 360,000 416,510 56,510 Overtime 11,056 17,683 12,335 10,500 (1,835) Special Pay 18,891 22,021 18,000 15,880 (2,120) SUB -TOTAL 372,355 402,451 390,335 442,890 52,555 BENEFITS FICA 28,441 30,568 29,604 34,418 4,814 Pension 39,258 44,675 44,667 46,559 1,892 Health Insurance 17,556 18,903 21,104 43,060 21,956 Worker & Unemploy Comp 1,175 1,431 1,521 2,852 1,331 SUB -TOTAL 86,430 95,577 96,896 126,889 29,993 Total WAGES and BENEFITS 458,785 498,028 487,231 569,779 82,548 OPERATING EXPENSES: Professional Services 10,720 (10,720) Accounting, Auditing Contractual Services 6,275 (6,275) Travel and Per Diem 4,498 142 200 200 Communication 9,753 9,679 14,000 14,995 995 Postage 23,713 23,935 25,694 24,800 (894) Utilities 700 700 Rentals, Leases Insurance 1,125 1,125 2,354 2,050 (304) Repairs, Maintenance 33,562 34,529 75,107 41,265 (33,842) Printing, Publishing 12,116 9,207 12,000 13,000 1,000 Advertising, Promotion Other Current Charges 212 137 130 1,258 1,128 Office Supplies 11,161 10,905 10,500 10,500 Operating Supplies 7,537 6,779 5,187 8,880 3,693 Books, Memberships, Training 1,973 5,149 7,300 7,300 Internal Service Charges 15,203 12,711 22,823 27,060 4,237 Total Operating Expenses 120,853 114,298 192,290 152,008 (40,282) CAPITAL OUTLAY: Buildings Other Improvements Equipment Computer Equipment 6,763 110,504 33,150 21,790 (11,360) Vehicles Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 6,763 110,504 33,150 18,320 438 18,758 21,790 (11,360) DIVISION TOTALS: 605,159 722,830 712,671 743,577 30,906 38 Human Resources Code: 550-1010-513 Purpose: The Human Resources Department is responsible for supporting and administering Human Resources, payroll, risk management, employee benefit programs (health, life, dental, vision, and pre-tax 457 investment), employee worker's compensation insurance and claims, employer insurance and claims (property, liability, automobile, etc.), union contracts and negotiations (Public Works and Police), Pension Plans (general employee and Police) and retiree pensions payments. Key Objectives: • Update City's Human Resource policies and procedures and establish new policies and procedures where necessary Issues, Trends, Highlights: • Completed bid process for City's commercial and Workers' Compensation insurance to be effective October 1, 1999. • Completed termination of City's Fire Pension Plan and transfer of all assets to the City of Jacksonville Police and Fire Pension Fund. • Completed Public Works Union contract negotiations for October 1999. • Completed Police Union contract negotiations for October 1998, 1999 and 2000. • Completed changes to City Ordnance to establish separate General Employee and Police Employee Pension Boards and separate Pension Plans • Completed and provided employees with an individual retirement benefit statement • Included within this years budget are funds to: hire a consultant to review retiree benefits, hire a consultant to conduct a classification and pay study, and to initiate City wide employee training 39 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES INTERNAL SERVICE FUND HUMAN RESOURCES ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 69,341 74,533 77,789 80,904 3,115 Overtime 374 519 995 993 (2) Special Pay 4,705 1,073 1,000 4,933 3,933 SUB -TOTAL 74,420 76,125 79,784 86,830 7,046 BENEFITS FICA 5,641 5,715 6,103 6,642 539 Pension 7,968 9,348 9,025 9,237 212 Health Insurance 1,744 3,144 3,954 6,527 2,573 Worker & Unemploy Comp 227 256 305 328 23 SUB -TOTAL 15,580 18,463 19,387 22,734 3,347 Total WAGES and BENEFITS 90,000 94,588 99,171 109,564 10,393 OPERATING EXPENSES: Professional Services 2,613 4,225 13,000 13,000 Accounting, Auditing Contractual Services 3,567 3,364 2,563 1,923 (640) Travel and Per Diem 1,734 100 250 150 Communication 612 622 700 700 Postage 41 89 200 200 Utilities Rentals, Leases Insurance Repairs, Maintenance 2,100 2,205 2,780 2,860 80 Printing, Publishing 3,871 971 1,360 2,000 640 Advertising, Promotion Other Current Charges 437 Office Supplies 964 814 870 870 Operating Supplies 950 215 245 215 (30) Books, Training and Memberships 277 600 3,879 9,409 5,530 Internal Service Charges 7,919 8,842 9,400 558 Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: Total Transfers 17,166 21,024 21,539 40,827 19,288 DIVISION TOTALS: 107,166 115,612 120,710 150,391 29,681 40 Legal Counsel Code: 001-1004-514 Purpose: The purpose of this program is to provide legal services, including ordinance interpretation, legal opinion, negotiation, litigation, etc., requested by the City Commission, City Manager or City staff. Key Objectives: The City Attorney is appointed by the City Commission and acts as the legal advisor for the municipality 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 City, complaints, suits and proceedings 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 their respective powers and duties. Issues, Trends and Highlights: Legal counsel for code enforcement issues, labor negotiations, and specialized employee labor issues continues to be provided by outside contractors. Legal counsel for pension issues is included in the Pension program. 41 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND LEGAL COUNSEL ACTUAL 1997-98 PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance 7,032 Worker & Unemploy Comp SUB -TOTAL 7,032 Total WAGES and BENEFITS 7,032 ACTUAL ESTIMATE BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE 7,876 9,058 7,876 9,058 7,876 9,058 10,870 1,812 10,870 1,812 10,870 1,812 OPERATING EXPENSES: Professional Services 68,112 59,109 46,500 62,000 15,500 Accounting, Auditing Contractual Services Travel and Per Diem Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Training and Memberships 1,121 500 1,000 Internal Service Charges Total Operating Expenses 68,112 60,230 47,000 63,000 16,000 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 75,144 68,106 56,058 73,870 17,812 42 General Government Combined Summary of Revenues and Expenditures ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE Revenues: General Fund Resources 698,600 784,711 757,162 705,983 (51,179) Convention Development Tax 67,893 66,998 64,100 65,119 1,019 Debt Service 379,592 1,071,344 227,497 221,251 (6,246) Capital Project Fund 735,228 400,137 643,643 206,000 (437,643) Total Revenues 1,881,313 2,323,190 1,692,402 1,198,353 (494,049) Expenditures: General Govemment 607,990 730,323 686,511 631,976 (54,535) Beautification 90,610 54,388 70,651 74,007 3,356 Convention Development Tax 21,000 65,626 159,808 15,000 (144,808) Debt Service 377,680 996,007 232,592 220,251 (12,341) Capital Projects 644,355 539,130 664,542 525,000 (139,542) Total Expenses 1,741,635 2,385,474 1,814,104 1,466,234 (347,870) Resource Allocation Personal Services 29,614 30,960 34,887 22,754 (12,133) Operating Expenses 206,863 272,731 191,218 240,278 49,060 Capital Outlay 659,756 595,067 796,788 797,782 994 Debt Service 377,680 996,007 232,592 220,251 (12,341) Transfers 467,722 490,709 558,619 185,169 (373,450) Total Expenses Beautification 1,741,635 2,385,474 1,814,104 1,466,234 (347,870) Summary of Authorized Positions Beautification Coordinator ( Part Time ) Landscape Gardener 1999-2000 2000-2001 1 1 1 43 General Government Non -Departmental Code: 001-1009-519 Purpose: This department 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 window cleaning. Expenditures that are not attributable to any one distinct area, such as liability insurance, and transfers to the General Fund from the debt service, capital projects, police trust, and pension funds are also accounted for in this program area. Issues, Trends and Highlights: • Grant writing services - contracted - $20,000 • Funding for Blue Angel Air Show - $10,000 • Transfer for pension administration - $27,877 • Transfer to Debt Service Fund - $147,292 • Purchase of two copier machines at a cost of $9,782 and $16,000 to replace leased machines. • Telephone System upgrade - $10,000 • Information technology Strategic Plan Implementation - $120,000 • Land Acquisition - $100,000 44 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND GENERAL GOVERNMENT NON -DEPARTMENTAL ACTUAL 1997-98 PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS ACTUAL ESTIMATE BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE OPERATING EXPENSES: Professional Services 1,900 11,405 2,000 3,000 1,000 Accounting, Auditing 5,166 9,300 8,000 8,000 Contractual Services 8,350 20,298 25,000 26,200 1,200 Travel and Per Diem 227 Communication 3,010 2,159 3,200 3,500 300 Postage 10,685 8,930 12,900 11,500 (1,400) Utilities 13,024 13,570 17,000 18,090 1,090 Rentals, Leases 13,541 12,457 11,000 2,304 (8,696) Insurance 69,031 70,669 57,800 60,800 3,000 Repairs, Maintenance 9,747 31,692 20,000 28,360 8,360 Printing, Publishing 171 860 800 800 Advertising, Promotion Other Current Charges 338 164 500 20,471 19,971 Office Supplies 4,343 5,900 4,700 4,000 (700) Operating Supplies 3,962 2,188 3,800 4,000 200 Books, Training and Memberships Internal Service Charges 1,000 Total Operating Expenses 144,268 189,819 166,700 191,025 24,325 CAPITAL OUTLAY: Land 48,000 100,000 100,000 Buildings 20,000 (20,000) Other Improvements Equipment 1,795 35,782 35,782 Information Technology Plan 120,000 120,000 Total Capital Outlay 49,795 120,000 255,782 135,782 TRANSFERS: To Debt Service Fund 292,506 193,186 140,383 147,292 6,909 To Capital Projects Fund 131,250 138,382 206,618 (206,618) To Pension Funds 18,748 36,546 42,310 27,877 (14,433) To Grant Funds 13 500 (500) To Internal Service Funds 112,595 10,000 (10,000) To First Night Special Event Fund 10,000 10,000 10,000 10,000 To Tree Replacement Fund 11,205 Total Transfers 463,722 490,709 399,811 185,169 (214,642) DIVISION TOTALS: 607,990 730,323 686,511 631,976 (54,535) 45 Beautification Code: 001-5003-542 Purpose: This department is responsible for the implementation of planned programs or projects of the Beautification Committee and/or the City of Atlantic Beach, thereby providing an aesthetically pleasing and environmentally healthy lifestyle for residents and visitors. The Beautification Coordinator serves as staff liaison to the Tree Conservation Board, Cultural Arts Advisory Board, and the "First Night" Committee, as well as the Beautification Committee. Key Objectives: • Beautify north side of Sailfish Drive from Atlantic Boulevard to Cavalla Road • Beautify 7th Street, 18th and 19th Street beach accesses Hold second annual Greenscape Tree Sale (Arbor Day Program) Issues, Trends, Highlights: Xeriscaped City right-of-way landscaped areas and continued to maintain Created landscaping plan for lifeguard station Held first annual Greenscape Tree Sale (Arbor Day Program) Held first annual Tree Giveaway • Hold second annual Tree Giveaway • Reapply for Tree City USA designation • Utilize Tree Fund monies to establish tree canopy on targeted City right-of-ways • Replaced trees on Saturiba and Plaza • Created Beautification Committee Web Page • Sponsored Sixth Annual Luminaria Sale and "Light Up the Night" Celebration Distributed 600 Shumard Oak seedlings to Atlantic Beach Elementary Students • Measurement Est. FY -00 FY -99 FY -98 Meetings Attended 48 63 45 Beach Access/Street Ends - Landscaped 3 4 Beach Access/Street Ends - Maintained 2 2 2 46 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND BEAUTIFICATION ACTUAL 1997-98 ACTUAL ESTIMATE BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 21,620 24,665 24,947 15,741 (9,206) Overtime 2,660 1,000 (1,660) Special Pay 5 108 (108) SUB -TOTAL 21,625 24,665 27,715 16,741 (10,974) BENEFITS FICA 1,678 1,881 2,120 1,281 (839) Pension 4,020 1,955 2,020 1,797 (223) Health Insurance 1,566 1,663 1,900 2,833 933 Worker & Unemploy Comp 725 796 1,132 102 (1,030) SUB -TOTAL 7,989 6,295 7,172 6,013 (1,159) Total WAGES and BENEFITS 29,614 30,960 34,887 22,754 (12,133) OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services 5,800 2,751 2,575 500 (2,075) Travel and Per Diem 100 100 Communication 126 440 450 10 Postage 224 231 400 300 (100) Utilities 3,324 (3,324) Rentals, Leases 290 205 1,000 900 (100) Insurance Repairs, Maintenance 20 2,547 800 500 (300) Printing, Publishing 109 738 900 400 (500) Advertising, Promotion Other Current Charges 27,670 1,577 3,500 6,000 2,500 Office Supplies 33 132 300 300 Operating Supplies 6,017 5,057 5,000 35,000 30,000 Books, Training and Memberships 15 15 15 300 285 Internal Service Charges 5,417 3,907 5,264 4,503 (761) Total Operating Expenses 45,595 17,286 23,518 49,253 25,735 CAPITAL OUTLAY: Land 250 (250) Buildings Other Improvements 15,401 4,775 Equipment 1,367 2,000 2,000 Vehicle 11,996 (11,996) Total Capital Outlay 15,401 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 6,142 12,246 2,000 (10,246) 90,610 54,388 70,651 74,007 3,356 47 Convention Development Tax Fund Code: 120 -0000 -Various Purpose: This program is funded through the levy of the local tourist development tax. The City receives 2% of the collections on the rental of living quarters, net of a 1% administrative fee charged by the County, plus interest earnings on the funds received and invested. These funds are restricted by Florida Statute 212.0305 for the extension, enlargement, improvement, or construction of a multipurpose convention center, coliseum, or exhibit center, or to acquire, construct, remodel, repair or maintain one or more convention centers, stadiums, exhibit halls, arenas, coliseums, lifeguard stations or auditoriums, or other recreational improvements. Highlights: • Bull Park improvements partially funded with convention development taxes is nearly complete • Appropriated $15,000 for the Town Center improvements. 48 CITY OF ATLANTIC BEACH CONVENTION DEVELOPMENT TAX FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES Cash Carry Forward REVENUES Convention Development Tax Interest Eamings ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE 94,626 62,184 5,709 141,275 142,016 60,060 60,000 6,938 4,100 46,308 (95,708) 61,172 1,172 3,947 (153) TOTAL REVENUES 67,893 66,998 64,100 65,119 1,019 OTHER FINANCING SOURCES TOTAL RESOURCES 162,519 208,273 206,116 111,427 (94,689) EXPENDITURES Town Center Landscape Irregation Aid to Private Organizations Transfer to Capital Project Fund Transfer to General Fund 17,000 65,626 1,000 158,808 4,000 15,000 15,000 (1,000) (158,808) TOTAL EXPENDITURES 21,000 65,626 159,808 15,000 (144,808) OTHER FINANCING USES 244 631 CASH RESERVES 141,275 142,016 46,308 96,427 50,119 TOTAL EXPENDITURES AND CASH RESERVES 162,519 208,273 206,116 111,427 (94,689) RESOURCE ALLOCATION: Personal Services Operating Expenses 17,000 65,626 1,000 (1,000) Capital Outlay 15,000 15,000 Debt Service Transfers 4,000 158,808 (158,808) TOTAL 21,000 65,626 159,808 15,000 (144,808) 49 Debt Service Fund Code: 200-0000-580 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 obligations are accounted for in this fund: • SunTrust Lease Purchase Status: Paid off - May 1998 • Barnett - Capital Lease Status: Paid off - December 1998 City of Gulf Breeze - Local Government Loan Pool Note #2 Status: Balance paid off in June 1999 by advance refunding and replacement with the SunTrust Revenue Refunding Bonds issued in March 1999, (See Below). Rate: Varies between 7.4% to 7.7% Purpose: Paving and Drainage Improvements to Section "H" SunTrust Revenue Note Status: Matures January 1, 2006 Rate: Varies between 4.4% to 5.85% Payments: Quarterly Security: Non -Ad valorem tax revenues Purpose: Payoff balloon payment on Florida Municipal Loan Council Pooled Loan Program - Revenue Bonds, renovate the Public Safety Building, renovate the lifeguard building, and fund some park improvements • SunTrust Revenue Refunding Bonds Status: Matures December 1, 2013 Rate: 420% Payments: Principal annually, interest semiannually Security: Utilities Service Tax, funding sources are Gas Taxes and Water and Sewer operating revenues Purpose: Refund City of Gulf Breeze Note #2 to reduce interest rate on debt 50 CITY OF ATLANTIC BEACH DEBT SERVICE FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE Cash Carry Forward REVENUES 43,820 45,752 121,089 115,994 (5,095) Transfer from General Fund 292,506 193,186 140,383 147,292 6,909 Transfer from Gas Tax Fund 85,227 63,940 84,114 71,959 (12,155) Debt Proceeds 793,433 Interest Eamings 1,859 20,785 3,000 2,000 (1,000) TOTAL REVENUES 379,592 1,071,344 227,497 221,251 (6,246) OTHER FINANCING SOURCES 20 TOTAL RESOURCES 423,432 1,117,096 348,586 337,245 (11,341) EXPENDITURES SunTrust - Lease Purchase Principal 35,538 Interest 809 Barnett - Capital Lease Principal 103,646 26,664 Interest 4,072 218 City of Gulf Breeze - Local Government Loan Pool Note #2 Principal 24,450 791,091 Interest 60,777 29,961 SunTrust - Revenue Note Principal 102,648 79,466 109,476 114,256 4,780 Interest 45,740 31,773 39,002 34,036 (4,966) SunTrust - Refunding Revenue Bonds Principal 51,161 41,071 (10,090) Interest 7,820 32,953 30,888 (2,065) Issue costs 29,014 TOTAL EXPENSES 377,680 996,007 232,592 220,251 (12,341) OTHER FINANCING USES CASH RESERVES 45,752 121,089 115,994 116,994 1,000 TOTAL EXPENDITURES AND CASH RESERVES 423,432 1,117,096 348,586 337,245 (11,341) RESOURCE ALLOCATION Debt Service 377,680 996,007 232,592 220,251 (12,341) TOTAL 377,680 996,007 232,592 220,251 (12,341) 51 Capital Improvement Fund Code: 300 -0000 -Various 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, which include items that are not reoccurring 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 Issue, Trends and Highlights: • Purchased additional Tideview land • Completed Dutton Island Culvert • Completed Tideview Park Completed Dutton Island design Completed lifeguard station landscaping project Budget includes: $250,000 for the construction of Dutton Island ($125,000 funded by grant) $20,000 for design of Dutton Island fishing pier (1/2 funded by grant) $30,000 for Dune Walkover project (1/2 funded by grants) 52 CITY OF ATLANTIC BEACH CAPITAL IMPROVEMENT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES Restricted Restricted and Designated Cash Carry Forward REVENUES Intergovemmental Grants FI. Barge Canal Reimbursement FI. Communities Trust Grant Port Authority Transfer from General Fund - Dutton Transfer from General Fund - Tide View City of Jacksonville - Sherry Drive F.I.N.D. Grant - Tresca Construction F.I.N.D. Dutton Island Design F.I.N.D. Dutton Island Construction F.I.N.D. Dutton Island Pier Design Transfer from Convention Development Transfer from Water Utility Fund F.D.E.P. - Dune Walk -Over project Interest Eamings TOTAL REVENUES OTHER FINANCING SOURCES TOTAL RESOURCES EXPENDITURES ACTUAL 1997-98 513,761 513,761 283,913 30,000 131,250 264,065 ACTUAL ESTIMATE BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE 205,013 231,099 230,938 (161) 433,170 245,738 225,000 (20,738) 638,183 476,837 455,938 (20,899) 73,413 138,382 111,618 95,000 225,000 148,142 26,331 14,114 10,886 158,808 40,000 125,000 10,000 15,000 26,000 26,086 16,000 16,000 735,228 33,549 1,282,538 Public Safety Modular Communications 43,643 Public Works Levy Road Improvements Streets Sherry Dnve Dune Walk Over Park Improvements Dutton Island Land Dutton Island Park Park Design Dutton Island Park Pier Design Dutton Island Park Construction Tide Views Park Bull Park Lifeguard Station - Landscaping 400,137 643,643 1,038,320 1,120,480 10,683 231,537 567,857 16,413 40,000 (111,618) (95,000) (225, 000) (26, 331) (10,886) 125,000 10,000 (158,808) 15,000 206,000 (437,643) 661,938 (458,542) 225,000 30,000 (16,413) 225,000 30,000 26,848 44,002 (44,002) 20,000 20,000 138,382 250,000 111,618 22,172 276,285 163,403 (163,403) 4,460 277,808 (277,808) 24,534 (24,534) TOTAL EXPENDITURES 644,355 539,130 664,542 OTHER FINANCING USES 22,353 Restncted Restricted and Designated Reserve TOTAL CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES. RESOURCE ALLOCATION: Capital Outlay Transfers 205,013 231,099 433,170 245,738 638,183 525,000 (139,542) 230,938 136,938 (94,000) 225,000 (225,000) 476,837 455,938 1,282,538 1,038,320 1,120,480 644,355 539,130 664,542 136,938 (319,000) 661,938 (458,542) 525,000 (139,542) TOTAL 644,355 539,130 664,542 525,000 (139,542) 53 54 Planning and Building Combined Summary Expenditures ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE Revenues: General Fund Resources 215,147 224,900 265,525 384,038 118,513 Community Dev. Block Grant 152,784 83,971 140,120 151,900 11,780 Mayport Improvement 10,000 Tree Protection 21,478 825 4,392 5,000 608 Total Revenues 399,409 309,696 410,037 540,938 130,901 Expenditures: Planning and Zoning 85,356 92,093 100,509 102,521 2,012 Community Dev. Block Grant 152,784 83,971 140,120 151,900 11,780 Building 129,791 132,807 165,016 281,517 116,501 Mayport Improvement 6,367 3,634 Tree Protection 3,740 22,955 19,215 Total Expenses Resource Allocation 374,298 312,505 409,385 558,893 149,508 Personal Services 177,092 177,012 187,512 330,927 143,415 Operating Expenses 144,164 63,233 153,173 146,966 (6,207) Capital Outlay 53,042 72,260 68,700 81,000 12,300 Debt Service Transfers Total Expenses 374,298 312,505 409,385 558,893 149,508 Summary of Authorized Positions Planning and Zoning City Planner Permit Clerk ' Position located in Budding Division Community Development Block Grant Community Development Center Office Supervisor Summer Camp Counselor ' Position located in Recreation Activities Building Building Inspector Duputy Building Official Painter Painter Helper Permit Clerk ' Shared with Planning and Zoning Allocation 1999-2000 2000-2001 1.0 1.0 ' 50.00% 0.5 0.5 1.5 1.5 1.0 1.0 ' 50.00% 0.5 0.5 1.5 1.5 1.0 1.0 1.0 1.0 1.0 ' 50.00% 0.5 0.5 1.5 4.5 Total 4.5 7.5 55 Planning and Zoning Code: 001-1005-515 Purpose: The Planning and Zoning Department ensures development proposals and permit applications comply with zoning codes, regulations and standards set forth by the City and other regulatory bodies, reviews construction plans relating to the issuance of construction -related permits, performs inspections at various stages of construction, and investigates complaints and enforces code requirements related to zoning and the City's tree ordinance. Key Objectives: • Complete revision of Zoning Code Amendment • Complete revision of comprehensive plan up -date including integration with GIS and web Issues, Trends and Highlights: • Assisted in set-up of initial GIS application program and data • Participated in up -date of City Web Site • • Workload Data Digitize zoning, land use and flood plain maps and aerial photos for integration with the GIS system Integrate GIS based maps with web site to provide on-line mapping capability for citizens Assisted in completion of Zoning Code revision by Community Development Board Assisted in the installation and on- going operation of City-wide PC network Activity Est. FY -00 FY -99 FY -98 Permits Reviewed and Issued 1,728 1,548 1,944 Plan Reviews 330 300 384 inspections 330 400 480 56 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND PLANNING AND ZONING ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-1998 1998-1999 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 58,419 60,167 62,387 64,896 2,509 Overtime 248 1,022 750 600 (150) Special Pay 1,405 1,018 1,000 2,360 1,360 BENEFITS FICA 4,573 4,642 4,907 5,191 284 Pension 6,660 7,701 7,238 7,409 171 Health Insurance 2,456 2,613 2,976 5,356 2,380 Worker & Unemploy Comp 190 210 256 262 6 SUB -TOTAL 60,072 62,207 64,137 67,856 3,719 SUB -TOTAL 13,879 15,166 15,377 18,218 2,841 Total WAGES and BENEFITS 73,951 77,373 79,514 86,074 6,560 OPERATING EXPENSES: Professional Services 7,500 2,500 (5,000) Accounting, Auditing Contractual Services 305 100 (100) Travel and Per Diem 94 50 50 Communication 261 1,105 1,400 1,400 Postage 93 100 100 150 50 Utilities Rentals, Leases Insurance Repairs, Maintenance 416 377 100 200 100 Printing, Publishing 1,010 1,442 2,000 2,500 500 Advertising, Promotion Other Current Charges 108 52 100 100 Office Supplies 208 306 450 450 Operating Supplies 437 311 200 250 50 Books, Training and Memberships 346 163 50 150 100 Internal Service Charges 8,432 7,698 8,945 8,697 (248) Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 11,405 11,859 20,995 16,447 2,861 Total Capital Outlay 2,861 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers (4,548) DIVISION TOTALS: 85,356 92,093 100,509 102,521 2,012 57 Community Development Block Grant Fund Code: 110-1005-515 Purpose: To provide funding for community development improvement within the City limits of Atlantic Beach. Funding is awarded by the Federal Government through the interlocal agreement with the City of Jacksonville. Legislative requirements of Title 24 HUD, part 85 apply to monies expended for this program. Key Objectives: • Complete rehabilitation of four (4) Owner Occupied Homes • Continue funding of Part-time Recreation Coordinator for Donner Center Issues, Trends, Highlights: • Installation of Sewer line on Ardella • Assist Homeowners in Septic Tank Abandonment within target area • Due to the success of this program, this program is budgeted every year, after preliminary approval from the City of Jacksonville Community Development Department The presence of this program has proven to be very effective in reducing criminal activity within the serviced neighborhoods and in improving community relations, as well as improving living conditions for many elderly and low income residents Workload Data: This funding is administered by the Community Development Director. Status and expense reports are filed monthly, along with a request for reimbursement of funds expended. The use of these funds requires the City to have an annual audit performed, verifying grant compliance and the accuracy of information reported. 58 CITY OF ATLANTIC BEACH COMMUNITY DEVELOPMENT BLOCK GRANT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-1998 1998-1999 1999-2000 2000-2001 DECREASE Cash Cam Forward REVENUES Community Development Block Grant 152,784 Interest Eamings TOTAL REVENUES OTHER FINANCING SOURCES TOTAL RESOURCES EXPENDITURES Community Development Block Grant TOTAL EXPENDITURES OTHER FINANCING USES CASH RESERVES 152,784 152,784 152,784 152,784 83,971 140,120 83,971 140,120 83,971 140,120 83,971 140,120 83,971 140,120 151,900 11,780 151,900 11,780 151,900 11,780 151,900 11,780 151,900 11,780 TOTAL EXPENDITURES AND CASH RESERVES 152,784 83,971 140,120 151,900 11,780 RESOURCE ALLOCATION: Personal Services 18,062 11,371 15,688 25,348 9,660 Operating Expenses 81,680 3,201 55,732 66,552 10,820 Capital Outlay 53,042 69,399 68,700 60,000 (8,700) Debt Service Transfers TOTAL 152,784 83,971 140,120 _ 151,900 11,780 59 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SPECIAL REVENUE FUND COMMUNITY DEVELOPMENT BLOCK GRANT PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-1998 1998-1999 1999-2000 2000-2001 DECREASE 16,322 9,416 12,000 20,756 8,756 SUB -TOTAL 16,322 9,416 12,000 20,756 8,756 BENEFITS FICA 1,239 709 918 1,588 670 Pension Health Insurance 739 864 1,430 566 Worker & Unemploy Comp 501 507 1,906 1,574 (332) SUB -TOTAL 1,740 1,955 3,688 4,592 904 Total WAGES and BENEFITS 18,062 11,371 15,688 25,348 9,660 OPERATING EXPENSES: Professional Services 3,366 Accounting, Auditing Contractual Services 2,200 239 4,150 5,000 850 Travel, Training Communication 689 937 900 900 Postage Utilities 481 264 32 (32) Rentals, Leases Insurance 494 450 450 (450) Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies 475 1,311 200 652 452 Operating Supplies Books, Sub, Memberships Aid to Private Citizens 73,975 50,000 60,000 10,000 Total Operating Expenses 81,680 3,201 55,732 66,552 10,820 CAPITAL OUTLAY: Land Buildings 5,000 Other Improvements 48,042 69,399 68,700 60,000 (8,700) Equipment Vehicles Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 53,042 69,399 68,700 60,000 (8,700) DIVISION TOTALS: 152,784 83,971 140,120 151,900 11,780 60 Building Code: 001-1008-524 Purpose: The Building Department is responsible for ensuring development proposals comply with zoning codes and ordinances, regulations and standards set forth by the City and other regulatory bodies. Also, the department reviews building plans and oversees the City permit issuance process, performs prompt and thorough inspections at various stages of construction, and investigates complaints and enforces building code violations. Key Objectives: • Maintain certification program • Increase Insurance Service Organization Rating from 4 to 3 • Review and adopt 2000 State Building Code • Maintain review/inspection program of City owned property Issues, Trends and Highlights: • Adding position for Deputy Building Official • Coordinate with Public Works inspecting sewer/water systems • Review and evaluate building permit fees • Pursue condemnation program of identified locations • Increase public awareness of building code • Inspections/Reviews of Community Development Block Grant Properties Created position for maintenance/painter and painter helper to better maintain City property Activity Est. FY -00 FY -99 FY -98 Permits Reviewed and Issued 1,728 1,720 1,842 Plan Reviews 327 268 165 Inspections 2,556 2,449 1,609 61 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND BUILDING ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-1998 1998-1999 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 61,486 63,338 65,675 156,298 90,623 Overtime 248 856 500 1,000 500 Special Pay 5,795 4,655 5,150 5,100 (50) SUB -TOTAL 67,529 68,849 71,325 162,398 91,073 BENEFITS FICA 4,901 4,987 5,456 12,424 6,968 Pension 7,008 8,105 7,620 17,746 10,126 Health Insurance 2,467 2,619 2,981 14,594 11,613 Worker & Unemploy Comp 3,174 3,708 4,928 12,343 7,415 SUB -TOTAL 17,550 19,419 20,985 57,107 36,122 Total WAGES and BENEFITS 85,079 88,268 92,310 219,505 127,195 OPERATING EXPENSES: Professional Services 500 500 500 Accounting, Auditing Contractual Services 25,400 29,070 52,000 (52,000) Travel and Per Diem 1,049 61 100 100 Communication 1,442 924 1,100 1,400 300 Postage 34 100 100 Utilities Rentals, Leases Insurance Repairs, Maintenance 846 1,849 3,707 8,797 5,090 Printing, Publishing 1,557 1,044 1,600 1,600 Advertising, Promotion Other Current Charges 70 10 100 100 Office Supplies 284 568 600 600 Operating Supplies 1,326 810 1,000 10,420 9,420 Books, Training and Memberships 795 1,538 1,200 3,200 2,000 Internal Service Charges 11,443 8,631 10,699 14,195 3,496 Total Operating Expenses 44,712 44,539 72,706 41,012 (31,694) CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 5,200 5,200 Vehicles 15,800 15,800 Total Capital Outlay 21,000 21,000 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 129,791 132,807 165,016 281,517 116,501 62 Mayport Waterfront Partnership Grant Fund Code: 111-1005-515 Purpose: This was a partnership between the City of Jacksonville and the City of Atlantic Beach. Both cities supported the revitalization of the Village of Mayport and A 1 A Corridor, an historic fishing, recreation, and business area, to encourage good economic and residential growth. The Waterfronts Florida Partnership designated the Village of Mayport as one of the three initial Florida Working Waterfront Communities to participate in the Waterfronts Program. With joint participation between the cities, a partnership was formed called the "Mayport Waterfront Partnership". This partnership was designated the official agency to represent the area in the State Waterfront Program, to develop plans to encourage beautification and beneficial commercial and residential development. Key Objectives: Revitalize the Village of Mayport and A1A corridor Bring a sewer system to the Village of Mayport Issues, Trends, Highlights: The City assisted the partnership with administration of a $10,000 grant received from the State to make necessary improvements to a building located on A 1 A in Mayport. This building is used as the office for the program director, a meeting place for the Mayport Waterfront Partnership, and an information center. The primary purpose of the grant request was to create a visual and physical presence in the Village of Mayport that would bring recognition and enhancement to the project area. Final disbursement of these initial grant monies was made in fiscal year 1998/1999. This program will no longer be provided by the City of Atlantic Beach, as future grant awards related to this endeavor will be received and administered by the City of Jacksonville. Details of the contract between the City of Atlantic Beach and the JEA to bring a sewer system to the Village of Mayport were finalized. The main sewer line has been installed by the JEA, and it is connected to the City's Buccaneer Sewer Plant. Service lines are currently being installed by the JEA. Workload Data: Fund expenditures were requested by an officer of the Mayport Waterfront Partnership and reviewed and approved for grant compliance and payment by the City of Atlantic Beach through the Planning and Zoning Department. 63 CITY OF ATLANTIC BEACH MAYPORT WATERFRONT PARTNERSHIP GRANT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES PROPOSED ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-1998 1998-1999 1999-2000 2000-2001 DECREASE Cash Carry Forward 3,634 REVENUES Grant Proceeds 10,000 TOTAL REVENUES 10,000 OTHER FINANCING SOURCES TOTAL RESOURCES 10,000 3,634 EXPENDITURES Mayport Waterfront Partnership Grant 6,367 3,634 TOTAL EXPENDITURES 6,367 3,634 OTHER FINANCING USES (1) CASH RESERVES 3,634 TOTAL EXPENDITURES AND CASH RESERVES 10,000 3,634 RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers 6,367 3,634 TOTAL 6,367 3,634 i 64 Tree Protection Fund Code: 112-1005-537 Purpose: To provide funding to ensure compliance with Chapter 23 of the Code of Ordinances governing protected trees and landscaping requirements. Funding sources will include contributions, donations, and permit proceeds for tree removal and site clearings (mitigation). The funds generated are to be used for planting of trees within the City of Atlantic Beach. The management of these funds is handled by the Beautification Coordinator. Key Objectives: • To promote the health, safety, welfare and general well-being of the citizens of Atlantic Beach, through the preservation of natural plant communities, the installation of landscaping, and the protection of trees on public and private property To promote the conservation of energy and limited fresh water resources by encouraging the planting of natural or cultivated areas and planting trees Issues, Trends, Highlights: • To promote and improve the aesthetic integration of natural and man-made environments in order to reduce the harmful effects of development and use on vegetation; and, thereby, improve the quality of life through the abatement of noise, glare, dust, and air pollution • Use $2,000 tree mitigation funds annually to re-establish canopy on private property through Beautification Committee tree giveaway program • Plant trees on westside of Sailfish Drive from Atlantic Blvd to Cavalla road to beautify entranceway into Atlantic Beach • Plant trees on Seminole Road to establish tree canopy to shade road and pedestrians Workload Data: • These funds are requested through the City Commission as projects arise and meet the requirements of the ordinance. They are primarily expended under the recommendations of the Beautification Coordinator, the Tree Conservation Board, the Beautification Advisory Committee, and the City Manager. The past use of this fund has been minimal, but should increase some as the knowledge of the uses and size of the fund grows. 65 CITY OF ATLANTIC BEACH TREE PROTECTION FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-1998 1998-1999 1999-2000 2000-2001 DECREASE Cash Carry Forward REVENUES 21,478 22,303 22,955 652 Tree Mitigation Proceeeds 10,273 825 4,392 5,000 608 Transfer from General Fund 11,205 TOTAL REVENUES OTHER FINANCING SOURCES TOTAL RESOURCES EXPENDITURES Tree Protection TOTAL EXPENDITURES OTHER FINANCING USES CASH RESERVES 21,478 21,478 21,478 825 4,392 5,000 608 22,303 26,695 3,740 3,740 22,303 22,955 27,955 1,260 22,955 19,215 22,955 19,215 5,000 (17,955) TOTAL EXPENDITURES AND CASH RESERVES 21,478 22,303 26,695 27,955 1,260 RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers 3,740 22,955 19,215 TOTAL 3,740 22,955 19,215 66 Public Safety Combined Summary Expenditures Revenues: General Fund Resources 3,148,050 3,239,597 3,366,794 3,389,009 22,215 Police Grants 9,961 52,308 67,200 20,000 (47,200) Police Trust 52,785 139,049 30,339 31,500 1,161 ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE Total Revenues Expenditures: 3,210,796 3,430,954 3,464,333 3,440,509 (23,824) Police Services 1,952,071 2,036,558 2,367,398 2,423,637 56,239 Police Grants 97 51,503 76,194 20,000 (56,194) Police Trust 30,061 52,263 30,730 35,000 4,270 Rescue Services 1,122,717 1,101,717 938,466 902,448 (36,018) Code Enforcement 73,262 101,322 60,930 62,924 1,994 Total Expenses Resource Allocation 3,178,208 3,343,363 3,473,718 3,444,009 (29,709) Personal Services 2,476,937 2,276,472 2,085,569 2,140,521 54,952 Operating Expenses 560,255 788,137 1,266,024 1,246,188 (19,836) Capital Outlay 128,016 255,466 114,461 52,300 (62,161) Debt Service Transfers 13,000 23,288 7,664 5,000 (2,664) Total Expenses 3,178,208 3,343,363 3,473,718 3,444,009 (29,709) Summary of Authorized Positions Police Public Safety Director - Shared 10% to Fire Department Deputy Police Chief Lieutenants Sergeants Detectives Patrolmen Administrative Assistant Communications Supervisor Emergency Communications Officers Secretary Records Specialist Animal Control Officer School Crossing Guards Fire, Rescue and Lifeguard Operations Public Safety Director - Shared 90% to Police Department Lifeguard Lieutenant - ( Part Time ) Life Guard Captain - ( Part Time ) Lifeguards - ( Part Time ) Code Enforcement Code Enforcement Officer Allocation 1999-2000 2000-2001 • 90.00% 10.00% 0.9 1.0 2.0 4.0 3.0 17.0 1.0 1.0 5.0 1.0 1.0 2.0 3.0 41.9 0.1 2.0 3.0 15.0 20.1 0.9 1.0 2.0 4.0 3.0 17.0 1.0 1.0 5.0 1.0 1.0 2.0 3.0 41.9 0.1 2.0 3.0 15.0 20.1 1.0 1.0 1.0 1.0 63.0 63.0 67 • Police Code: 001-2000-521 Purpose: The Police Department operates six divisions, including Administration, Patrol, Investigations, Communications, Animal Control, and School Crossing Guards. Each of these divisions actively engages in pro -active activities relative to police services and law enforcement. The Police Department members engage in criminal investigations, preventive patrol, traffic enforcement, crime prevention, traffic crash investigations, SWAT functions, record keeping, animal control enforcement and assistance, and an ongoing Police Explorer program. The Communications Division handles all 911 calls for police, emergency medical, and fire responses. Key Objectives: • Purchase and installation of video cameras in all patrol cars to improve D.U.I. prosecution and document officer/suspect interactions • Provide more focus on pedestrian and bicycle safety and enforcement Further develop tactical capabilities for high risk incidents and for possible hazardous events in Atlantic Beach Issues, Trends and Highlights: Seek additional funding to pay for technological advances that will improve productivity while reducing expenses to citizens Develop personnel for advancement to key positions that will be vacated due to retirement or attrition Special adoption of ethical standards governing all police, including undercover, investigations • Arrests have increased by more than 36%, and traffic citations have increased over 24% for the beginning of the Year 2000 • A new Pursuit Termination program has been implemented through the use of Law Enforcement Block Grant funding A concerted effort of enforcement including the Police, Code Enforcement, Building Department, and Fire officials was implemented to deal with drug distribution/prostitution problems Officers received specialized training including domestic terrorism child sex abuse, credit 68 • card fraud, hate crimes, domestic violence, computer programs, and pawn shop investigations, in addition to firearms, pursuit driving, and SWAT team training The lifeguard corps was moved under the supervision of the Police Department due to the contract with Jacksonville and the historical relationship with the Police Department • Hired a second Animal Control Officer in 2000 to provide more enforcement on the beach • Hired a second Detective in 2000 to enhance Criminal Investigations Workload Data Activity Est. FY -00 FY -99 FY -98 Calls for Service 21,032 21,100 22,609 Emergency Response Time < 3mins. < 2mins. < 2mins. Arrested and Booked 882 700 824 Index Crimes 600 687 Traffic Citations 5,094 4,100 4,382 69 ACTUAL 1997-98 RESOURCE ALLOCATION: ACTUAL ESTIMATE BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE Personal Services 1,520,680 1,600,049 1,855,842 1,967,846 112,004 Operating Expenses 316,286 334,883 442,355 405,491 Capital Outlay(13, 901) 115,105 101,626 69,201 50,300 (18,901) Debt Service Transfers TOTAL 1,952,071 2,036,558 2,367,398 2,423,637 56,239 DIVISION SUMMARY: Administration 492,479 532,456 639,170 605,822 (33,348) Patrol 1,048,196 1,084,981 1,246,513 1,310,932 64,419 Detective 127,265 144,936 183,406 197,577 14,171 Dispatch 207,944 200,682 217,777 216,643 (1,134) Animal Control 67,159 64,122 70,754 82,525 11,771 School Guards 9,028 9,381 9,778 10,138 360 TOTAL 1,952,071 2,036,558 2,367,398 2,423,637 56,239 AUTHORIZED PERSONNEL POSITION Allocation 1999-2000 2000-2001 Public Safety Director - ( 10% allocated to Fire Department ) Deputy Police Chief Lieutenants Sergeant Detectives Patrolmen Administrative Assistant Communications Supervisor Emergency Communications Officers Secretary Records Specialist Animal Control Officer School Crossing Guards TOTAL 90.00% 0.9 0.9 1.0 1.0 2.0 2.0 4.0 4.0 3.0 3.0 17.0 17.0 1.0 1.0 1.0 1.0 5.0 5.0 1.0 1.0 1.0 1.0 2.0 2.0 3.0 3.0 41.9 41.9 CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERAL FUND DEPARTMENT: POLICE 70 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND POLICE ADMINISTRATION ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 188,819 198,952 202,320 211,118 8,798 Overtime 108 1,000 800 (200) Special Pay 11,115 18,498 16,848 6,432 (10,416) SUB -TOTAL 199,934 217,558 220,168 218,350 (1,818) BENEFITS FICA 14,483 15,599 16,843 16,704 (139) Pension 23,108 24,904 23,252 24,175 923 Health Insurance 6,524 6,929 9,370 14,284 4,914 Worker & Unemploy Comp 6,501 6,560 8,133 8,496 363 SUB -TOTAL 50,616 53,992 57,598 63,659 6,061 Total WAGES and BENEFITS 250,550 271,550 277,766 282,009 4,243 OPERATING EXPENSES: Professional Services 5,698 1,438 2,000 2,000 Accounting, Auditing Contractual Services 13,620 20,184 22,786 14,750 (8,036) Travel and Per Diem 246 Communication 9,526 10,935 12,562 11,000 (1,562) Postage 542 297 650 1,000 350 Utilities 6,512 6,663 8,100 8,210 110 Rentals, Leases 6,105 4,189 7,623 6,000 (1,623) Insurance Repairs, Maintenance 9,932 98,784 137,482 94,164 (43,318) Printing, Publishing 2,897 5,462 5,400 5,150 (250) Advertising, Promotion Other Current Charges 300 1,000 1,000 Office Supplies 3,862 4,998 4,500 7,500 3,000 Operating Supplies 12,114 8,127 17,000 25,900 8,900 Books, training and Memberships 1,890 2,028 2,000 2,875 875 Internal Service Charges 163,623 90,628 128,887 144,264 15,377 Total Operating Expenses CAPITAL OUTLAY: 236,867 253,733 349,990 323,813 (26,177) Land Buildings Other Improvements Equipment 5,062 7,173 11,414 (11,414) Vehicles Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 5,062 7,173 11,414 (11,414) DIVISION TOTALS: 492,479 532,456 639,170 605,822 (33,348) 71 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND POLICE PATROL ACTUAL 1997-98 ACTUAL ESTIMATE BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 554,341 616,898 727,537 779,869 52,332 Overtime 106,429 101,775 107,000 85,000 (22,000) Special Pay 36,561 43,396 54,460 58,940 4,480 SUB -TOTAL 697,331 BENEFITS RCA 52,087 56,866 68,008 70,671 2,663 Pension 85,488 74,699 79,760 84,519 4,759 Health Insurance 28,827 34,185 45,709 81,271 35,562 Worker & Unemploy Comp 30,181 31,303 49,427 50,537 1,110 762,069 888,997 923,809 34,812 SUB -TOTAL 196,583 Total WAGES and BENEFITS 893,914 197,053 242,904 959,122 1,131,901 OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services 3,013 108 Travel and Per Diem Communication 228 Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 3,586 4,143 Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies 58,806 59,356 Books, Training and Memberships 886 662 Internal Service Charges 286,998 44,094 1,210,807 78,906 2,700 2,700 4,000 54,787 6,300 2,300 42,300 (12,487) 1,125 1,025 (100) Total Operating Expenses 66,519 64,269 62,612 52,325 (10,287) CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 4,061 19,408 Vehicles 83,702 42,182 Total Capital Outlay 87,763 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 52,000 47,800 (4,200) 61,590 52,000 47,800 (4,200) 1,048,196 1,084,981 1,246,513 1,310,932 64,419 72 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND POLICE DETECTIVE ACTUAL 1997-98 ACTUAL ESTIMATED BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 72,126 72,082 109,287 114,650 Overtime 13,341 23,815 30,000 30,000 Special Pay 15,981 5,693 7,520 7,520 SUB -TOTAL 101,448 101,590 146,807 BENEFITS FICA 7,476 7,472 11,231 11,641 410 Pension 10,812 9,204 8,950 12,425 3,475 Health Insurance 3,139 3,338 5,713 10,719 5,006 Worker & Unemploy Comp 3,863 3,989 7,556 8,072 516 5,363 152,170 5,363 SUB -TOTAL 25,290 Total WAGES and BENEFITS 126,738 24,003 33,450 125,593 180,257 42,857 9,407 195,027 14,770 OPERATING EXPENSES: Professional Services Investigations Contractual Services 18 62 (62) Travel and Per Diem 500 750 250 Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies 310 1,124 1,200 1,500 300 Books, Training and Memberships 217 1,300 300 (1,000) Internal Service Charges Total Operating Expenses 527 1,142 3,062 2,550 (512) CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Vehicles 18,201 87 (87) Total Capital Outlay 18,201 87 (87) DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 127,265 144,936 183,406 197,577 14,171 73 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND POLICE DISPATCH ACTUAL 1997-98 ACTUAL ESTIMATED BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 128,762 131,050 137,000 148,244 Overtime 23,229 15,175 21,000 7,000 Special Pay 6,874 7,919 6,560 6,560 SUB -TOTAL 158,865 154,144 164,560 BENEFITS FICA 11,972 11,588 12,589 12,378 (211) Pension 21,204 20,278 16,708 16,925 217 Health Insurance 9,223 10,220 12,644 19,777 7,133 Worker & Unemploy Comp 478 498 657 609 (48) 11,244 (14,000) 161,804 (2,756) SUB -TOTAL 42,877 Total WAGES and BENEFITS 201,742 42,584 42,598 196,728 207,158 49,689 7,091 211,493 4,335 OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services 71 Travel and Per Diem 1,366 Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 24 400 400 650 250 Printing, Publishing 644 500 (144) Advertising, Promotion Other Current Charges Office Supplies Operating Supplies 2,878 2,785 4,800 1,500 (3,300) Books, Training and Memberships 180 769 3,575 2,500 (1,075) Internal Service Charges Total Operating Expenses 4,519 3,954 9,419 5,150 (4,269) CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Vehicles 1,683 1,200 (1,200) Total Capital Outlay 1,683 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 1,200 (1,200) DIVISION TOTALS: 207,944 200,682 217,777 216,643 (1,134) 74 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND POLICE - ANIMAL CONTROL ACTUAL 1997-98 ACTUAL ESTIMATE BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 22,466 21,439 29,000 39,284 Overtime 8,579 8,687 8,200 5,000 Special Pay 520 1,108 500 500 SUB -TOTAL 31,565 10,284 (3,200) 31,234 37,700 44,784 7,084 BENEFITS FICA 2,415 2,389 2,884 3,426 542 Pension 2,928 2,481 4,465 4,485 20 Health Insurance 1,566 1,669 3,813 5,700 1,887 Worker & Unemploy Comp 555 543 1,005 1,027 22 SUB -TOTAL 7,464 Total WAGES and BENEFITS 39,029 7,082 12,167 38,316 49,867 OPERATING EXPENSES: Professional Services 209 406 Accounting, Auditing Contractual Services 224 52 Travel and Per Diem 633 Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 405 275 Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies 6,012 9,934 Books, Training and Memberships 50 477 Internal Service Charges 1,444 6,965 7,228 14,638 2,471 59,422 9,555 1,588 144 9,265 2,300 7,550 322 750 2,200 1,450 Total Operating Expenses 7,533 11,144 16,387 20,603 4,216 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Vehicles 18,427 2,170 Total Capital Outlay 20,597 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 14,662 4,500 2,500 (2,000) 14,662 4,500 2,500 (2,000) DIVISION TOTALS: 67,159 64,122 70,754 82,525 11,771 75 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND POLICE - SCHOOL GUARD PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay ACTUAL 1997-98 7,755 ACTUAL ESTIMATE BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE 7,799 7,700 8,015 315 SUB -TOTAL 7,755 7,799 7,700 8,015 315 BENEFITS FICA 593 597 590 613 23 Pension Health Insurance Worker & Unemploy Comp 359 344 603 460 (143) SUB -TOTAL 952 941 1,193 1,073 (120) Total WAGES and BENEFITS 8,707 8,740 8,893 9,088 195 OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services Travel and Per Diem Communication Postage Utilities 155 156 150 200 50 Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies 166 485 485 600 115 Books, Training and Memberships - 250 250 Internal Service Charges Total Operating Expenses 321 641 885 1,050 165 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 9,028 9,381 9,778 10,138 360 76 Police Grants - Byrne Grant Code: 152-2001-521 Purpose: The City of Atlantic Beach is planning to use Byrne Grant funding to continue a community / recreation program in Jordan Park. The City already owns a building at that location that has been dedicated to the Community Development Corporation (CDC), and the CDC has committed the use of the facility to this project. The program includes on-site supervision for an after-school program. The immediate focus is on homework and tutorial assistance each afternoon, complimented by recreational activities for school aged children. Fun/learning activities are planned, including life/safety skills (Fire Safety, Bicycle Safety, Drug Resistance, Crime Prevention, etc.), athletic teams, occasional field trips, and similar activities. As it continues to develop, the Center will add incentives to promote academic achievement for the children, and it will utilize community resources, including teen and senior volunteers, to work with the kids. In the summer months, the Center is open all day, Monday through Friday. Key Objectives: To encourage members of the community to come together for a variety of functions Provide a central meeting place for any number of neighborhood groups who need the space for their activities Improve communication and cohesiveness, resulting in a positive effect on the quality of life and the commitment of citizens to their community, while continuing to focus young people on the anti-drug lifestyle Issues, Trends, Highlights: The City has made a great effort at providing a positive environment for the youth of the community through the Donner Park Community Center activities. A similar program is was needed to the east of Mayport Road. Workload Data: • The City of Atlantic Beach Parks and Recreation Department organizes and staffs the program, and the Atlantic Beach Police Department participates by providing matching funds for the grant through contraband/forfeiture funds and performing grant reporting. The use of these funds requires the City to have an annual audit performed, verifying grant compliance and the accuracy of information reported. 77 Police Grants - Local Law Enforcement Block Grants Codes: 153-2001-521 154-2001-521 Purpose: The City of Atlantic Beach used Local Law Enforcement Block Grant funding to implement a reporting software system that will meet the changing and expanding needs for information management, while eliminating archaic hardware that is no longer serviceable, and for upgrades and improvements to the Police Department information management system for certain network enhancements. Key Objective: The City deposited the proceeds from these grants, as well as the required match, into this special revenue fund, and the Atlantic Beach Police Department procured the reporting software system and network enhancements, including three (3) workstations and one (1) file server, eligible for grant fund use, during FY 1998/99. Issues, Trends, Highlights: The new reporting software system provides the Police Department with a dependable reporting system to assure accurate record keeping, as required by Uniform Crime Reporting. The network enhancements provide the Police Department with Y2k compliance, as well as improving the capabilities of the police reporting system. Workload Data: • The Police Department provided matching funds from contraband/forfeiture funds that had accumulated in the Police Trust Fund from felony cases. The Police Department will be responsible for grant compliance and reporting. The use of these funds requires the City to have an annual audit performed, verifying grant compliance and the accuracy of information reported. 78 CITY OF ATLANTIC BEACH POLICE GRANT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES Cash Carty Forward REVENUES Police Grants Interest Transfer from General Fund Transfer from Police Trust Fund Transfer within Police Grant Funds ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE 19,864 29,095 (52) 28,654 366 13 10,000 15,060 8,228 TOTAL REVENUES 9,961 52,308 OTHER FINANCING SOURCES 10,000 8,426 TOTAL RESOURCES 19,961 80,598 EXPENDITURES Salaries and Wages Contract Services Utilities Communications Postage Operating Supplies Books, Memberships, Training Equipment Vehicles Transfers 61,075 5,000 1,125 67,200 96,295 (29,095) 15,000 (46,075) 5,000 (1,125) 20,000 (47,200) 20,000 (76,295) 9,267 14,999 16,916 1,917 150 160 10 840 840 1,000 1,500 500 17 (17) 97 2,273 13,394 584 (12,810) 31,735 7,455 (7,455) 36,800 (36, 800) 8,228 1,539 (1,539) TOTAL EXPENDITURES 97 51,503 76,194 20,000 (56,194) OTHER FINANCING USES 20,101 CASH RESERVES 19,864 29,095 TOTAL EXPENDITURES AND CASH RESERVES 19,961 80,598 96,295 20,000 (76,295) RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers 9,267 14, 999 16,916 1,917 97 2,273 15,401 3,084 (12, 317) 31,735 44,255 (44,255) 8,228 1,539 (1,539) TOTAL 97 51,503 76,194 20,000 (56,194) 79 Police Trust Fund Code: 610-0000-521 Purpose: The Police Trust Fund accounts for three distinct types of activity use: Court Cost Training, Radio Communications, and Law Enforcement Trust. Court Cost Training: Purpose: To provide criminal justice education degree programs and training courses, including basic recruit training for Police Department personnel. These training activities are funded through a municipally imposed $2.00 per ordinance violation. Key Objective: • To supplement the costs of continued professional education to law enforcement officers. Issues, Trends, Highlights: • The recent trend observed for this revenue source is that it is without growth. These funds should continue to help off -set the cost of training to a small degree. Radio Communications: Purpose: Twelve dollars and fifty cents from each moving violation must be used by the county, as designated by Florida Statutes 318.21 (10), to fund local law enforcement automation and must be distributed to the municipality in which the violation occurred. The requirement for this allocation began in FY 1995/96. Key Objectives: Pursuant to Florida Statutes, the City is transferring these funds as needed to supplement the existing funds for the radio system. Issues, Trends, Highlights: The current E.F. Johnson 800 MHZ system will probably be replaced within the next few years. This funding will be utilized for making necessary, immediate purchases, and to "buy" into the new system in the future. 80 Law Enforcement Trust: Purpose: To provide funding for crime prevention and drug education programs, as well as other law enforcement purposes in compliance with Florida Statutes 932.704. Funding sources include court fines and penalties for the violation of statutory offenses, forfeitures of bonds and deposits, and proceeds from the sale of confiscated property. Key Objectives: To provide funding for protracted or complex investigations, technical equipment or expertise, and matching funds needed to obtain Federal or State grants. Issues, Trends, Highlights: The revenue funding source for this program fluctuates from year to year. Due to this volatility, the expenditures are budgeted conservatively and are delayed until funds are received. 81 CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY TRUST FUND POLICE TRUST FUND ACTUAL 1997-98 CASH CARRY FORWARD 60,462 REVENUES ACTUAL ESTIMATE BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE 83,186 170,108 169,717 (391) Confiscated Property 48,819 128,786 13,000 15,000 2,000 Court Case Revenues 318 4,804 7,000 7,000 Interest Income 3,648 5,459 8,000 9,500 1,500 Miscellaneous 800 (800) Transfer from Other Funds 1,539 (1,539) TOTAL REVENUES OTHER FINANCING SOURCE TOTAL RESOURCES EXPENDITURES 52,785 113,247 139,049 30,339 136 222,371 200,447 31,500 1,161 201,217 770 Operating Investigations 7,250 13,500 8,600 12,000 3,400 Training 9,808 12,565 15,000 18,000 3,000 Communications 3 Other Current Charges Operating Supplies 5,107 Equipment 6,031 1,005 (1,005) Transfers To General Fund 3,000 To Local Law Enforce. Block Grant 10,000 15,060 6,125 5,000 (1,125) TOTAL EXPENDITURES 30,061 52,263 30,730 35,000 4,270 CASH RESERVES OTHER FINANCING USES TOTAL EXPENDITURES & CASH RESERVES RESOURCE ALLOCATION Personal Services Operating Expenses Capital Outlay Debt Service Transfers 83,186 113,247 170,108 169,717 222,371 200,447 166,217 (3,500) 201,217 770 17,061 31,172 23,600 30,000 6,400 6,0,31 1,005 (1,005) 13,000 15,060 6,125 5,000 (1,125) TOTAL 30,061 52,263 30,730 35,000 4,270 82 Fire Department Code: 001-3000-522 Purpose: The Fire Department's responsibilities include manning a fire suppression and emergency medical response force of paid professional members. The Department operates a fire prevention division that enforces all fire and life safety codes adopted by the State of Florida and the City of Atlantic Beach. The Department provides reviews of all building plans as required by City Code, and the Department provides a variety of community services including blood pressure checks, tours of the facilities, and similar services. Key Objectives: Maintain high quality of services Include Fire Department in inspections and search warrants where fire violations are likely to exist • Aggressive fire prevention and accident prevention program, where all applicable buildings and properties are inspected • Maintain quick response times to all incidents Issues, Trends, Highlights: Monitoring of contract services with Jacksonville including resolution of complaints, answering questions, and continued documentation of services and calls • Sale of old Fire Truck to City of Jacksonville Beach Fire Department • Move of Lifeguards to the Police Department for supervision and budgeting • The contract for Fire/Rescue Services provides for a 3% increase in amount paid to Jacksonville each year • The City of Atlantic Beach continues to man and operate a beach rescue division, consisting of part-time lifeguards that work the beaches during the summer season. The City of Jacksonville pays the majority of lifeguard operating expenses and a portion of the capital expenses, in accordance with the Interlocal Agreement. Workload Data Measurement Est. FY -00 Est. FY -99 FY -98 Total Calls for Service 1,030 1,380 1,362 83 CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERAL FUND DEPARTMENT: FIRE RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers ACTUAL 1997-98 911,014 198,792 12,911 ACTUAL ESTIMATE BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE 618,481 367,162 116,074 171,160 767,306 114,536 (56,624) 787,912 20,606 TOTAL 1,122,717 1,101,717 938,466 902,448 (36,018) DIVISION SUMMARY: Administration 199,208 338,985 747,690 Fire Rescue 746,630 487,521 57,052 Prevention 71,534 51,727 Lifeguards 105,345 223,484 133,724 763,741 16,051 (57,052) 138,707 4,983 TOTAL 1,122,717 1,101,717 938,466 902,448 (36,018) AUTHORIZED PERSONNEL POSITION Allocation 1999/2000 2000/2001 Public Safety Director - Shared 90% in Police Department 10.00% 0.1 0.1 For Fire Contract Administration Lifeguard Lieutenant 2.0 2.0 Lifeguard Captain 3.0 3.0 Lifeguards 15.0 15.0 TOTAL 20.1 20.1 All Fire Department employees transfered to City of Jacksonville during FY/2000. 84 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND FIRE ADMINISTRATION ACTUAL 1997-98 ACTUAL ESTIMATE BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 41,520 7,749 8,058 309 Overtime Special Pay 6,304 147 168 21 SUB -TOTAL 47,824 7,896 8,226 330 BENEFITS FICA 3,552 604 629 25 Pension Health Insurance 1,315 182 298 116 Worker & Unemploy Comp 2,156 147 452 472 20 SUB -TOTAL 7,023 147 1,238 1,399 161 Total WAGES and BENEFITS 54,847 147 9,134 9,625 491 OPERATING EXPENSES: Professional Services 1,265 Accounting, Auditing Contractual Services 9,641 226,150 684,583 705,120 20,537 Travel and Per Diem 470 Communication 3,980 4,240 582 (582) Postage 140 105 Utilities 6,516 6,663 2,919 (2,919) Rentals, Leases Insurance Repairs, Maintenance 1,800 25,091 4,382 (4,382) Printing, Publishing 584 324 Advertising, Promotion Other Current Charges 93 Office Supplies 1,252 1,211 Operating Supplies 6,241 2,064 Books, Training and Memberships 1,017 990 Internal Service Charges 110,259 72,000 46,090 48,996 2,906 Total Operating Expenses 143,258 338,838 738,556 754,116 15,560 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Vehicles 1,103 Total Capital Outlay 1,103 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 199,208 338,985 747,690 763,741 16,051 85 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND FIRE CONTROL ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 410,307 280,572 53,285 (53,285) Overtime 93,228 53,170 Special Pay 101,742 69,802 SUB -TOTAL 605,277 403,544 53,285 (53,285) BENEFITS FICA 45,225 31,640 3,767 (3,767) Pension Health Insurance 22,281 14,411 Worker & Unemploy Comp 23,304 19,735 SUB -TOTAL Total WAGES and BENEFITS 90,810 65,786 696,087 469,330 OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services 1,989 Travel and Per Diem 5,568 Communication 435 453 Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 8,656 2,235 Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies 27,452 14,628 Books, Training and Memberships 115 875 Intemal Service Charges Total Operating Expenses 44,215 18,191 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Vehicles 6,328 Total Capital Outlay 6,328 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 746,630 487,521 3,767 (3,767) 57,052 (57,052) 57,052 (57,052) 86 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND FIRE PREVENTION ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 48,843 31,778 Overtime Special Pay 5,944 12,304 SUB -TOTAL 54,787 44,082 BENEFITS FICA 4,145 3,319 Pension Health Insurance 1,700 1,131 Worker & Unemploy Comp 2,327 2,109 SUB -TOTAL Total WAGES and BENEFITS 8,172 6,559 62,959 50,641 OPERATING EXPENSES: Professional Services 200 Accounting, Auditing Contractual Services 141 Travel and Per Diem 900 Communication 388 Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 50 Printing, Publishing 262 Advertising, Promotion Other Current Charges Office Supplies 52 Operating Supplies 2,865 Books, Training and Memberships 1,844 Internal Service Charges Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Vehicles 698 388 6,702 1,086 1,873 Total Capital Outlay 1,873 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 71,534 51,727 87 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND FIRE - LIFEGUARDS PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay ACTUAL 1997-98 85,827 ACTUAL ESTIMATED BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE 86,977 92,367 92,299 (68) SUB -TOTAL 85,827 86,977 92,367 92,299 (68) BENEFITS FICA 6,566 6,654 7,066 7,061 (5) Pension Health Insurance Worker & Unemploy Comp 4,728 4,732 5,541 5,551 10 SUB -TOTAL 11,294 11,386 12,607 12,612 5 Total WAGES and BENEFITS 97,121 98,363 104,974 104,911 (63) OPERATING EXPENSES: Professional Services 5,975 5,975 Accounting, Auditing Contractual Services 620 219 300 525 225 Travel and Per Diem 294 300 300 Communication 400 400 Postage Utilities 78 142 940 951 11 Rentals, Leases Insurance Repairs, Maintenance 814 214 5,107 7,872 2,765 Printing, Publishing 712 725 13 Advertising, Promotion Other Current Charges 10 Office Supplies 30 9 100 100 Operating Supplies 2,531 8,453 9,250 9,750 500 Books, Training and Memberships 250 275 500 225 Internal Service Charges 5,691 6,698 1,007 Total Operating Expenses 4,617 9,047 28,750 33,796 5,046 CAPITAL OUTLAY: Land Buildings 1,486 99,588 Other Improvements Equipment 2,121 Vehicles 16,486 Total Capital Outlay 3,607 116,074 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 105,345 223,484 133,724 138,707 4,983 88 • Code Enforcement Code: 001-1006-516 Purpose: The Code Enforcement Department is responsible for the investigation and enforcement of City Code violations, preparation of cases to be brought before the Code Enforcement Board, public information and awareness, reports and correspondence as required, and research into property ownership. Key Objectives: • Refinement of City codes • Improve the public awareness of City codes • Implement an up-to-date Tracking System for Code Complaints and Actions Issues, Trends and Highlights: Retirement of previous Code Enforcement Officer in May 2000 Chairman of Safety Committee and Atlantic Beach Safety Coordinator Assist other Departments throughout the city Increased participation with Police Drug Abatement and Response Team Workload Data Activity Est. FY -00 FY -99 FY -98 Complaints and Investigations 1,200 729 694 89 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND CODE ENFORCEMENT ACTUAL 1997-98 ACTUAL ESTIMATED BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 30,107 34,304 30,000 29,852 (148) Overtime 888 2,871 550 (550) Special Pay 4,248 317 1,500 (1,500) SUB -TOTAL 35,243 37,492 32,050 29,852 (2,198) BENEFITS FICA 2,696 2,868 2,452 2,284 (168) Pension 3,636 3,969 4,104 3,408 (696) Health Insurance 1,608 1,721 1,962 2,895 933 Worker & Unemploy Comp 2,060 2,625 3,000 2,784 (216) SUB -TOTAL 10,000 11,183 11,518 11,371 (147) Total WAGES and BENEFITS 45,243 48,675 43,568 41,223 (2,345) OPERATING EXPENSES: Professional Services 4,513 37,667 Accounting, Auditing Contractual Services 148 1,500 2,450 950 Travel and Per Diem 3,500 23 30 100 70 Communication 687 777 1,000 1,000 Postage 2 59 250 300 50 Utilities Rentals, Leases 837 100 100 Insurance Repairs, Maintenance 5,594 2,116 3,307 3,132 (175) Printing, Publishing 575 178 200 750 550 Advertising, Promotion Other Current Charges 162 10 200 300 100 Office Supplies 770 130 200 400 200 Operating Supplies 658 790 1,550 1,550 Books, Training and Memberships 295 3,526 3,500 3,500 Internal Service Charges 10,426 7,223 5,625 6,119 494 Total Operating Expenses 28,019 52,647 17,362 19,701 2,339 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 2,000 2,000 2,000 2,000 DIVISION TOTALS: 73,262 101,322 60,930 62,924 1,994 90 Parks and Recreation Combined Summary Expenditures ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE Revenues: General Fund Resources 245,069 308,858 419,881 996,149 576,268 First Night 20,102 47,816 41,000 50,000 9,000 Jax Community Foundation 3,650 (3,650) Earth Fest 590 Total Revenues 265,761 356,674 464,531 1,046,149 581,618 Expenditures: Park Administration 81,414 97,947 113,693 134,344 20,651 Recreation Activities 35,394 40,650 64,797 62,043 (2,754) Maintenance & Improvements 128,261 170,261 241,391 799,762 558,371 First Night 5,147 25,501 41,722 57,205 15,483 Jax Community Foundation 3,650 (3,650) Earth Fest 480 110 Total Expenses Resource Allocation 250,696 334,469 465,253 1,053,354 588,101 Personal Services 114,641 127,767 183,580 385,654 202,074 Operating Expenses 136,055 198,265 264,947 422,950 158,003 Capital Outlay 8,327 16,726 244,750 228,024 Debt Service Transfers 110 Total Expenses Park Administration Recreation Director Administrative Assistant 250,696 334,469 465,253 1,053,354 588,101 Summary of Authorized Positions Allocation 1999-2000 2000-2001 Recreation Activities Summer Camp Counselor ' Shared funding by Community Development Block Grant 50.00% 1.0 1.0 1.0 1.0 2.0 2.0 0.5 0.5 0.5 0.5 Maintenance and Improvements Park Maintenance Division Chief 1.0 Park Attendant 2.0 5.0 Park Custodian - ( Part Time) 0.5 Beautification Division Chief 1.0 Gardner - ( Moved from Beautification) 2.0 2.5 9.0 5.0 11.5 91 Parks and Recreation Code: 001-6000-572 Purpose: The Parks and Recreation Department is responsible for the recreational activities throughout the City and special events programs. Programs such as youth baseball, softball, basketball, youth and adult flag football, cheerleading, summer camps and community theater, and events such as "Earth Festival" and "First Night" are sponsored by this department. Key Objectives: Construct a Community Center at Jordan Park Begin construction of Dutton Island • Renovation of Adele Grage Community Center Issues, Trends and Highlights: • • Completed the construction of Tideviews Preserve Completed the construction of Bull Park Received matching funds from Florida Inland Navigation District for the construction of Tideviews Preserve Received matching funds for design of Dutton Island Added four and a half positions to increase the level of service of beautification and park maintenance Appropriated $100,000 for the acquisition of additional park land. • Appropriated $100,000 for the Adele Grage renovations for design and construction Workload Data: Attended approximately 60 meetings in FY 99 held by the City Commission, Recreation Advisory Board, Cultural Arts Board, First Night Committee, and the Beautification Committee • Scheduled approximately 12 activities during FY 99, including Teen Punk Concert, Camp Out, Tree Lighting, summer camp, field trips, after school art classes, and the Egg 92 Hunt, to name a few • Monitored the Florida Inland Navigation District grant for the construction of the and the design of Pine Island • Received $10,000 reimbursement for the design of the Tresca property • Received Byrne grant funding to initiate a community/recreation program in Jordan Park Beaches Counsel of Disabled donated a computer to Donner Park Community Center Assisted New Friendship Church with their Outreach Program Provided summer lunches for the summer camps • Set up a Healthy Families program, which is a free family support program • Began construction of the culvert at Pine Island • Coordinated a general health screening day for seniors, free physicals for the kids and dental check-ups • Assisted with the First Night and Pops in the Park events 93 Active Parks: Location of City Parks Those parks primarily used for athletics or specialized recreation activities. Typical facilities include baseball field(s), softball field(s), football field(s), soccer field(s), rest rooms, parking, recreation building, basketball courts, tennis courts and walking trails. Passive Parks: Those parks that are primarily used for non -athletic activities. Typical facilities include nature, hiking, exercise trails, nature center, rest rooms, parking and picnic areas. Park Summary Name Type Acres Location Beach Passive 56.5 Atlantic Blvd. to end of Seminole Rd. Pine Island Passive 27.0 West end of Dutton Rd. Johansen Park Passive 13.0 Seminole Rd. & Park Terrace E.&W. Russell Park Active 12.0 200 Seminole Road Howell Park Passive 10.3 500 Seminole Road Tideviews Passive 8.0 Begonia St. and West 1" Street Donner Park Active 4.5 2072 George Street Jordan Park Active 3.5 1700 Block of Francis Ave. Bull Park Active 3.0 716 Ocean Blvd. Rose Park Passive 1.0 Corner of Rose & Orchid St. Fairway Villas Park Passive 0.4 Mayport Rd. & Fairway Villas Lane Fraiser Park Passive 0.4 Plaza St. (Median) Seminole Rd. & E. Coast Dr. Mandalay Park Passive 0.4 Seminole and 16`h Avenue Marvin's Garden Passive 0.3 Dewees Ave. Total 140.3 94 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND PARKS ADMINISTRATION ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 40,518 50,161 66,756 69,417 2,661 Overtime 1,353 1,500 1,500 Special Pay 1,055 833 1,120 9,520 8,400 SUB -TOTAL 41,573 52,347 69,376 80,437 11,061 BENEFITS FICA 3,171 3,995 5,307 6,153 846 Pension 4,596 5,341 7,745 7,925 180 Health Insurance 1,643 1,777 3,911 5,834 1,923 Worker & Unemploy Comp 2,170 2,503 4,111 4,787 676 SUB -TOTAL 11,580 13,616 21,074 24,699 3,625 Total WAGES and BENEFITS OPERATING EXPENSES: 53,153 65,963 90,450 105,136 14,686 Professional Services Accounting, Auditing Contractual Services 7,038 10,330 800 1,200 400 Travel and Per Diem 1,043 116 250 350 100 Communication 1,321 1,249 1,000 3,500 2,500 Postage 255 245 300 300 Utilities Rentals, Leases Insurance Repairs, Maintenance 2,450 2,912 900 1,600 700 Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies 149 300 300 Operating Supplies 382 800 600 (200) Books, Training and Memberships 177 1,037 2,000 1,500 (500) Internal Service Charges . 15,977 15,564 17,193 19,858 2,665 Total Operating Expenses 28,261 31,984 23,243 29,208 5,965 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Construction in Progress Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 81,414 97,947 113,693 134,344 20,651 95 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND RECREATION ACTIVITIES ACTUAL 1997-98 ACTUAL ESTIMATE BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 9,410 11,383 10,502 10,924 422 Overtime 120 583 500 600 100 Special Pay 1,973 1,000 (1,000) SUB -TOTAL 11,503 11,966 12,002 11,524 (478) BENEFITS FICA 866 902 919 882 (37) Pension 2,437 2,494 57 Health Insurance 1,593 932 957 1,430 473 Worker & Unemploy Comp 576 641 630 681 51 SUB -TOTAL 3,035 Total WAGES and BENEFITS 14,538 2,475 4,943 5,487 544 14,441 16,945 17,011 66 OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services 2,327 2,956 4,600 29,600 25,000 Travel, Training 6 Communication 1,481 1,910 2,000 (2,000) Postage 118 (118) Utilities 10,094 9,648 13,000 (13,000) Rentals, Leases 1,218 753 250 500 250 Insurance Repairs, Maintenance 787 3,107 2,632 (475) Printing, Publishing 357 1,400 1,600 200 Advertising, Promotion Other Current Charges 10,000 (10,000) Office Supplies 262 408 Operating Supplies 4,681 8,604 12,700 10,700 (2,000) Books, Sub, Memberships Internal Service Charges Total Operating Expenses 20,856 24,636 47,175 45,032 (2,143) CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Vehicles 1,573 677 (677) Total Capital Outlay 1,573 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 677 (677) 35,394 40,650 64,797 62,043 (2,754) 96 Parks Maintenance Code: 001-6020-572 Purpose: The Parks Maintenance Department is responsible for providing public safety in recreational activities throughout the City. The primary concern is the citizens of Atlantic Beach and those who use our parks. Key Objectives: • Upgrade condition of Parks and Facilities • Oversee construction of Dutton Island • Resurface tennis courts (4) at Russell Park Issues, Trends and Highlights • Maintained all City parks • Temporarily opened Dutton Island • Assisted in the renovation of the ballfields at Russell Park Added four and a half new employees to the division to increase the level of service for beautification and park maintenance Activity Est. FY -00 FY -99 FY -98 Park Inspections 24 24 24 Acres of Park Land Maintained 82 82 50 Number of contractors supervised 7 5 4 97 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND PARKS MAINTENANCE AND IMPROVEMENTS ACTUAL 1997-98 ACTUAL ESTIMATE BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 31,925 31,273 55,733 Overtime 4,188 1,431 2,000 Special Pay 1,006 4,736 50 SUB -TOTAL 37,119 37,440 57,783 187,273 1,500 188,773 131,540 (500) (50) 130,990 BENEFITS FICA 2,811 2,765 4,417 14,442 10,025 Pension 3,312 3,853 5,532 17,995 12,463 Health Insurance 1,867 1,425 3,845 27,082 23,237 Worker & Unemploy Comp 1,662 1,652 3,586 14,287 10,701 SUB -TOTAL 9,652 9,695 17,380 73,806 56,426 Total WAGES and BENEFITS 46,771 47,135 75,163 262,579 187,416 OPERATING EXPENSES: Professional Services 79 76 (76) Accounting, Auditing Contractual Services 55,696 73,676 79,400 109,400 30,000 Travel and Per Diem 217 120 (120) Communication 346 291 300 350 50 Postage Utilities 7,100 27,656 20,556 Rentals, Leases 2,563 1,567 1,000 1,300 300 Aid to Elementary School 19,000 19,000 Repairs, Maintenance 3,848 19,438 31,107 88,246 57,139 Printing, Publishing 313 144 Advertising, Promotion Other Current Charges 140 3,360 3,360 Office Supplies Operating Supplies 9,403 15,467 15,580 24,700 9,120 Books, Training and Memberships 252 316 600 284 Internal Service Charges 9,104 5,318 15,180 17,821 2,641 Total Operating Expenses 81,490 116,372 150,179 292,433 142,254 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Vehicles Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 6,754 16,049 208,000 208,000 6,750 6,750 30,000 13,951 6,754 16,049 244,750 228,701 DIVISION TOTALS: 128,261 170,261 241,391 799,762 558,371 98 First Night Special Event Fund Code: 630-6030-574 Purpose: This program event is the City -sponsored annual December 31 New Year's family night celebration. A volunteer committee coordinates all activity for the event, with assistance from the Parks and Recreation Department. Funding for this event comes partially from a City contribution, with additional funding realized through fund raising activities, donations, corporate contributions, button sales, and sale of merchandise and concessions. Key Objectives: • Provide a safe, family-oriented, alcohol -free, • Obtain adequate funding to hold an affordable, alternative gathering to celebrate the coming successful event year Issues, Trends, Highlights: • Successfully held 1999 First Night event, admission buttons available for $5.00 99 CITY OF ATLANTIC BEACH FIRST NIGHT SPECIAL EVENT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES Cash Carry Forward REVENUES Transfer from General Fund Special Events Receipts TOTAL REVENUES OTHER FINANCING SOURCES TOTAL RESOURCES EXPENDITURES ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE 14,955 37,356 10,000 10,000 10,102 20,102 20,102 37,816 41,000 47,816 41,000 86 62,857 78,356 36,634 (722) 10,000 10,000 40,000 (1,000) 50,000 9,000 86,634 8,278 Overtime with Benefits 179 228 1,022 928 (94) Contract Services 622 8,052 21,000 23,500 2,500 Communications 300 300 Postage 320 700 900 200 Rentals 616 1,600 3,257 1,657 Insurance 2,370 2,398 500 2,000 1,500 Other Charges 1,000 1,150 150 Advertising & Printing 314 3,588 6,000 12,200 6,200 Supplies 501 10,673 9,600 9,600 Travel 225 200 3,370 3,370 Printing 362 TOTAL EXPENDITURES OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES RESOURCE ALLOCATION: 5,147 14,955 20,102 25,501 41,722 57,205 15,483 37,356 36,634 29,429 (7,205) 62,857 78,356 86,634 8,278 Personal Services 179 228 1,022 928 (94) Operating Expenses 4,968 25,273 40,700 56,277 15,577 Capital Outlay Debt Service Transfers TOTAL 5,147 25,501 41,722 57,205 15,483 100 CITY OF ATLANTIC BEACH JACKSONVILLE COMMUNITY FOUNDATION GRANT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES Cash Carry Forward REVENUES ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE Grant Proceeds 3,150 (3,150) General Fund Match 500 (500) TOTAL REVENUES 3,650 (3,650) OTHER FINANCING SOURCES TOTAL RESOURCES 3,650 (3,650) EXPENDITURES Operating Expenses Contract Services - Program cost 3,650 (3,650) TOTAL EXPENDITURES 3,650 (3,650) OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES 3,650 (3,650) RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers 3,650 (3,650) TOTAL _ 3,650 (3,650) 101 Earth Fest Special Event Fund Code: 640-6030-574 Purpose: This program event is a celebration of the week/weekend culminating in "Earth Day". The City has provided the Earth Festival volunteer committee a means of depositing their receipts and paying the bills they submit for reimbursement. No funding by the City is currently budgeted in this fund for this event. Key Objectives: • Assist the Earth Festival committee with transaction processing and record keeping function 102 CITY OF ATLANTIC BEACH EARTH FEST SPECIAL EVENT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES Cash Carry Forward REVENUES Donations ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE 590 110 TOTAL REVENUES 590 OTHER FINANCING SOURCES TOTAL RESOURCES 590 110 EXPENDITURES Operating Expenditures: Contract Services Supplies 300 180 Transfer to General Fund 110 TOTAL EXPENDITURES 480 110 OTHER FINANCING USES CASH RESERVES 110 TOTAL EXPENDITURES AND CASH RESERVES 590 110 RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers 480 110 TOTAL 480 110 103 104 Public Works Combined Summary Expenditures ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE Revenues: General Fund Resources 604,119 804,526 1,007,907 685,880 (322,027) Local Option Gas Tax 477,632 512,460 542,190 548,159 5,969 Water Utility 2,299,960 2,274,465 2,223,747 2,400,284 176,537 Sewer Utility 3,528,754 3,473,615 3,523,939 4,469,851 945,912 Sanitation Utility 1,102,172 1,129,568 1,198,867 1,203,444 4,577 Storm Water Utility 511,577 983,545 298,785 837,450 538,665 Bond Construction 486,883 475,982 400,000 300,000 (100,000) Internal Service Charges 471,207 521,962 563,678 640,334 76,656 Total Revenues Expenditures: 9,482,304 10,176,123 9,759,113 11,085,402 1,326,289 Public Works Administration 283,799 306,929 348,071 395,298 47,227 Street & Road Maintenance 604,119 804,526 1,007,907 685,880 (322,027) Local Option Gas Tax 85,227 237,417 392,469 1,651,959 1,259,490 Water Utility 2,122,766 2,449,978 3,169,913 2,128,649 (1,041,264) Sewer Utility 3,102,412 3,645,613 5,784,120 3,915,048 (1,869,072) Sanitation Utility 1,072,640 1,056,769 1,093,488 1,215,576 122,088 Storm Water Utility 391,746 559,393 597,335 1,274,520 677,185 Bond Construction 1,002,303 1,627,423 1,326,997 6,617,081 5,290,084 Fleet Maintenance 245,036 221,389 215,607 245,036 29,429 Total Expenses Resource Allocation 8,910,048 10,909,437 13,935,907 18,129,047 4,193,140 Personal Services 1,473,777 1,548,143 1,546,654 1,634,808 88,154 Operating Expenses 3,659,879 4,247,606 4,151,513 4,651,075 499,562 Capital Outlay 1,284,885 2,406,011 5,799,358 9,489,316 3,689,958 Debt Service 1,283,019 1,350,625 1,699,760 1,681,889 (17,871) Transfers 1,208,488 1,357,052 738,622 671,959 (66,663) Total Expenses 8,910,048 10,909,437 13,935,907 18,129,047 4,193,140 105 Public Works Summary of Authorized Positions Allocation 1999-2000 2000-2001 Public Works Administration Public Works Director Assistant Public Works Director Administrative Assistant Public Works Inspector Dispatcher / Clerks Street and Storm Water Drainage Maintenance Division Director Mechanic II General Maintenance Worker II Public Works Crew Chief Heavy Equipment Operator - Shared 10% Sanitation Water Utility Fund Atlantic Beach Division Water Plant Superintendent C Distribution Operators Collection Distribution Supervisor Cross Connection Administrator - Shared 50% Buc Water Meter Reader - Shared 50% Buc Water Buccaneer Water Division Utility Plant Director - Shared 50% Buc Sewer Utility Worker - Shared 50% Buc Sewer Dual License Operator Distribution / Collection Operator Cross Connection Administrator - Shared 50% AB Water Meter Reader - Shared 50% AB Water Sewer Utility Fund Atlantic Beach Sewer Division Utility Plant Director Lead Utility Plant Operator Plant Operators Heavy Equipment Operator Plant Operator ( Part Time) < 1,000 hrs. Lab Technician (Part Time) <1,000 hrs. Meter Reader - Shared 50% AB Water Buccaneer Sewer Division Utility Plant Director - Shared 50% Buc Water Lead Utility Plant Operator Plant Operator Distribution / Collection Operator Heavy Equipment Operator ( Part Time) < 1,000 hrs. Utility Worker - Shared 50% Buc Water Meter Reader - Shared 50% Buc Water 90.00% 50.00% 50.00% 50.00% 50.00% 50.00% 50.00% 50.00% 50.00% 50.00% 50.00% Sanitation Utility Heavy Equipment Operator - Shared with Streets and Roads 10.00% Total Authorized Positions 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 5.0 5.0 1.0 1.0 6.0 1.0 0.9 9.9 1.0 3.0 1.0 0.5 0.5 6.0 0.5 0.5 1.0 1.0 0.5 0.5 4.0 1.0 1.0 4.0 1.0 2.0 1.0 0.5 10.5 0.5 1.0 1.0 1.0 1.0 0.5 0.5 1.0 1.0 6.0 1.0 0.9 9.9 1.0 3.0 1.0 0.5 5.5 0.5 0.5 1.0 1.0 0.5 3.5 1.0 1.0 4.0 1.0 2.0 1.0 10.0 0.5 1.0 1.0 1.0 1.0 0.5 5.5 5.0 0.1 0.1 0.1 0.1 41.0 39.0 106 Public Works Administration Code: 530-5001-541 Purpose: The Public Works Administration Department is responsible for engineering and administrative support for the Public Works divisions, Public Works Capital Improvement Program and construction projects, and customer requests related to Public Works functions. Key Objectives: • • Strive to initiate and complete new projects in synchronization with the City Commission's strategic planning priorities Improve master planning and mapping of city facilities using Geographic Information System Monitor Public Works facility maintenance programs Issues, Trends, Highlights: • • Perform Self Assessment of Public Works Operations Continue to administer the Capital Improvement Program by completing projects at minimum cost while assuring quality construction Improve work area efficiency, including electrical system and computer cabling throughout the building Completed the City's first design/build construction project for replacement of the Dutton Island culvert Prepared and bid sewer rehabilitation specifications which included new pipe bursting technology to meet restrictive D.E.P. deadline while reducing neighborhood disruption Obtained over $800,000 in grant funds for Public Works projects • Prepared and delivered the first annual Water Quality Report per Department of Environmental Protection (D.E.P.) requirements • Successfully coordinated and implemented Year 2000 Compliance activities • Several projects were designed, permitted and bid in-house • Provided construction engineering and inspection on major projects including, waterline, storm water and paving projects • Engineering and administrative support will be needed for several regulatory permit renewals 107 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES INTERNAL SERVICE FUND PUBLIC WORKS ADMINISTRATION ACTUAL 1997-98 ACTUAL ESTIMATE BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 145,981 163,858 198,873 215,228 16,355 Overtime 680 996 3,357 6,000 2,643 Special Pay 7,421 13,883 7,985 6,840 (1,145) SUB -TOTAL 154,082 178,737 210,215 228,068 17,853 BENEFITS FICA 11,485 13,372 15,410 17,447 2,037 Pension 17,604 20,679 24,451 24,573 122 Health Insurance 5,867 6,782 7,978 15,559 7,581 Worker & Unemploy Comp 7,510 9,264 14,777 16,508 1,731 SUB -TOTAL 42,466 50,097 62,616 74,087 11,471 Total WAGES and BENEFITS 196,548 228,834 272,831 302,155 29,324 OPERATING EXPENSES: Professional Services 3,200 183 429 1,300 871 Accounting, Auditing Contractual Services 12,562 9,151 8,179 9,000 821 Travel and Per Diem 3,511 67 1,500 1,500 Communication 9,537 8,122 8,285 9,500 1,215 Postage 72 224 197 500 303 Utilities 4,471 5,177 4,508 6,200 1,692 Rentals, Leases 2,646 2,998 3,579 4,100 521 Insurance 7,413 1,443 1,068 653 (415) Repairs, Maintenance 6,885 9,114 4,370 7,800 3,430 Printing, Publishing 878 756 1,716 1,500 (216) Advertising, Promotion Other Current Charges 344 3,848 3,848 Office Supplies 4,098 3,256 3,374 4,900 1,526 Operating Supplies 5,886 6,158 5,906 6,000 94 Books, Sub, Memberships 1,795 4,137 5,913 5,900 (13) Internal Service Charges 21,599 21,038 24,996 28,442 3,446 Total Operating Expenses 84,897 71,824 72,520 91,143 18,623 CAPITAL OUTLAY: Land Buildings 858 1,328 Other Improvements 4,943 Equipment 1,496 Vehicles Total Capital Outlay 2,354 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 2,720 6,271 2,720 2,000 (720) 2,000 (720) DIVISION TOTALS: 283,799 306,929 348,071 395,298 47,227 108 Streets and Road Maintenance Code: 001-5002-541 Purpose: The Streets and Road Maintenance Division of the Public Works Department is responsible for maintaining and improving the City's streets, right-of-ways, signs, and storm water conveyance and treatment systems. Key Objectives: Plan for street maintenance utilizing Pavement Management System to update roadway inventory and maintenance plan Develop specifications and bid resurfacing and repair of streets based on priority determined with Pavement Management System (resurfacing funded by Gas Tax revenues) Issues, Trends and Highlights: • • Milled and resurfaced Park Terrace East, Park Terrace West, and parts of Seminole Road, Selva Marina Drive, Sea Oats Drive and 17th Street The FDOT Maintenance Agreement will be revised after construction of the Mayport Road Flyover and Atlantic Blvd. Bridge Widening proj ects Improve maintenance and replacement of street signs Expand Maintenance Agreement contract for Atlantic Blvd to include Town Center landscape maintenance Completed drainage improvement projects on Donner Road, Sandpiper Lane, Pine Street, Aquatic Gardens, Palm Avenue, the Public Works Yard, Stanley Road and Ardella Road Workload Data Activity Est. FY -00 FY -99 FY -98 Tons of Asphalt Patching 214 180 180 Tons of Lime Rock 700 900 700 Miles of Paved Roadway 56.6 56.6 56.1 109 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND PUBLIC WORKS - STREETS AND ROADS ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-1998 1998-1999 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 208,266 220,251 202,320 150,360 (51,960) Overtime 10,609 9,238 8,618 6,000 (2,618) Special Pay 9,098 10,624 6,931 9,620 2,689 SUB -TOTAL 227,973 BENEFITS FICA 17,176 18,112 16,667 12,697 (3,970) Pension 24,264 28,330 27,859 17,167 (10,692) Health Insurance 13,156 15,144 15,367 19,966 4,599 Worker & Unemploy Comp 11,350 42,141 22,436 9,215 (13,221) 240,113 217,869 165,980 (51,889) SUB -TOTAL 65,946 Total WAGES and BENEFITS 293,919 103,727 82,329 343,840 300,198 59,045 (23,284) 225,025 (75,173) OPERATING EXPENSES: Professional Services 158 252 230 300 70 Accounting, Auditing Contractual Services 13,508 61,782 139,000 104,000 (35,000) Travel and Per Diem 56 200 200 Communication 323 881 993 1,000 7 Postage 24 26 38 75 37 Utilities 50,755 58,036 63,000 63,000 Rentals, Leases 5,971 2,946 5,731 4,600 (1,131) Aid to Private Organizations Town Cntr 96,874 Repairs, Maintenance 25,538 54,223 44,256 81,384 37,128 Printing, Publishing 299 1,461 3,814 1,375 (2,439) Advertising, Promotion Other Current Charges 190 155 6,883 6,728 Office Supplies 781 698 588 1,900 1,312 Operating Supplies 35,914 48,592 63,799 28,600 (35,199) Road and Material Supplies 22,654 14,747 4,433 7,500 3,067 Books, Training and Memberships 6 823 35 1,400 1,365 Internal Service Charges 134,280 89,782 106,260 75,638 (30,622) Total Operating Expenses 290,267 431,313 432,332 377,855 (54,477) CAPITAL OUTLAY: Land Buildings Other Improvements 4,200 222,600 Equipment 1,857 5,193 24,624 Vehicles 13,876 24,180 28,153 Total Capital Outlay 19,933 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To Other Total Transfers DIVISION TOTALS: 604,119 29,373 275,377 804,526 1,007,907 65,000 18,000 (222,600) 40,376 (10,153) 83,000 (192,377) 685,880 (322,027) 110 Local Option Gas Tax Fund Code: 130-5002-541 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, right -of ways, and drainage systems, street lighting, bridge maintenance, traffic engineering, signs, signalization, and pavement markings, equipment and structures for storage of equipment, and debt service on projects related to the above programs. Key Objectives: • To fund the Street and Road Maintenance Divisions top prioritized street paving, resurfacing, and sidewalk projects To fund a portion of the debt service payments for the SunTrust 1999 Revenue Bonds. Fund proceeds are pledged for debt service on these bonds and will be transferred to the Debt Service Fund for such purpose (original loan proceeds were used to fund streets and drainage improvements in Marsh Oaks) To fund a portion of the Storm Water Project with $1,000,000 from reserves as previously approved by the City Commission Issues, Trends and Highlights: Roadway and drainage improvements in the Royal Palm Subdivision are budgeted this year for $1480,000. Microsurfacing streets is budgeted at $100,000 for this year 111 CITY OF ATLANTIC BEACH LOCAL OPTION GAS TAX FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE Cash Carry Forward Restricted Cash 70,523 322,046 341,767 19,721 Designated Core City Drainaige 548,975 870,000 870,000 1,000,000 130,000 548,975 940,523 1,192,046 1,341,767 149,721 REVENUES Local Option Gas Tax Interest Earnings TOTAL REVENUES OTHER FINANCING SOURCES TOTAL RESOURCES EXPENDITURES Operating Expenses Professional Services Contract Services Operating Supplies 438,661 458,441 472,190 477,216 38,971 54,019 70,000 70,943 477,632 1,026,607 5,026 943 512,460 542,190 548,159 5,969 1,452,983 1,734,236 1,779 168,198 3,500 1,889,926 155,690 Capital Outlay Street and Road Improvements 305,497 1,580,000 1,274,503 Computer 2,858 (2,858) Transfers To Debt Service To Capital Project Fund TOTAL EXPENDITURES OTHER FINANCING USES 85,227 63,940 84,114 71,959 (12,155) 85,227 237,417 392,469 1,651,959 1,259,490 857 23,520 Restricted Cash 70,523 322,046 341,767 237,967 (103,800) Designated Core City Drainaige 870,000 870,000 1,000,000 (1,000,000) CASH RESERVES 940,523 1,192,046 1,341,767 237,967 (1,103,800) TOTAL EXPENDITURES AND CASH RESERVES RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers 1,026,607 1,452,983 1,734,236 1,889,926 155,690 85,227 173,477 308,355 1,580,000 1,271,645 63,940 84,114 71,959 (12,155) TOTAL 85,227 237,417 392,469 1,651,959 1,259,490 112 Water Utility Fund Code: 400-4000-533 Purpose: The Atlantic Beach and Buccaneer Water Divisions operate and maintain four water treatment plants and the distribution system to supply water to over 7,000 connections for consumption and fire protection. Key Objectives: To insure the adequate quantity and quality of future water supplies throughout the service area through proper maintenance and planning To protect existing facilities from damage through accurate system mapping • To maintain adequate water supply and equipment to provide fire protection Issues, Trends, Highlights: • To protect the public health by maintaining compliance with local, state and federal regulatory requirements for drinking water standards To prepare for expiration of combined six year Consumptive Use Permit issued by the St. Johns River Water Management District Completed construction of 1999 Water System Improvements Project, and relocation of water mains in conjunction with the Wonderwood Connector project, and design of water main relocation in conjunction with the Jacksonville Transportation Authority Flyover • Continued maintenance of system, including replacement of hydro pneumatic tank at Water Plant #4, pump and level indicator replacement at Water Plant #3, painting and color coding of fire hydrants • Implemented formal meter testing and repair program to improve water flow and accurately account for revenues • A Water Master Plan is suggested, to include mapping of facilities on the Geographic Information System (GIS) and recommended capital improvements Workload Data Activity Est. FY -00 FY -99 FY -98 Million Gallons Treated - Atlantic Beach 775 773.65 752.13 Million Gallons Treated - Buccaneer 430 428.36 402.29 113 CITY OF ATLANTIC BEACH WATER UTILITY FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES CASH Restricted Cash Operating Cash CASH CARRY FORWARD REVENUES ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-1998 1998-1999 1999-2000 2000-2001 DECREASE 1,561,737 1,486,487 3,048,224 910,391 1,831,280 2,183,448 866,951 3,093,839 2,698,231 901,147 (930,133) 850,918 (16,033) 1,752,065 (946,166) Minimum Water 715,649 716,529 727,562 792,318 64,756 Excess Water 974,364 975,264 955,782 1,064,573 108,791 Water Cut - In Fee 23,971 21,495 13,000 20,557 7,557 Service Charges 77,047 65,118 68,000 70,662 2,662 Delinquent Charges 176,331 226,253 181,000 153,551 (27,449) Water Connection Charges 52,680 35,720 36,000 43,546 7,546 Backflow Preventor Inspection 4,130 3,045 2,500 3,430 930 Special Assessment 33,972 32,103 27,000 26,880 (120) Water Capital Facilities Charge 40,033 28,736 24,000 31,757 7,757 Interest Earnings 186,564 157,038 145,000 181,906 36,906 Miscellaneous 15,219 13,164 34,906 11,104 (23,802) Transfer in for City Provided Utilities 5,915 (5,915) Federal Disaster Relief 3,082 (3,082) TOTAL REVENUES OTHER FINANCING SOURCES TOTAL RESOURCES EXPENDITURES 2,299,960 5,348,184 2,274,465 2,223,747 5,368,304 4,921,978 2,400,284 176,537 4,152,349 (769,629) Atlantic Beach 584,901 849,556 1,724,679 775,076 (949,603) Buccaneer and Oak Harbor 303,601 429,512 523,184 490,470 (32,714) Administrative and Non - Divisional 1,234,264 1,170,910 922,050 863,103 (58,947) TOTAL EXPENDITURES 2,122,766 2,449,978 3,169,913 2,128,649 (1,041,264) OTHER FINANCING USES 131,579 220,095 Restricted Cash 910,391 1,831,280 901,147 916,738 15,591 Operating Cash 2,183,448 866,951 850,918 1,106,962 256,044 CASH RESERVES 3,093,839 2,698,231 1,752,065 2,023,700 271,635 TOTAL EXPENDITURES AND CASH RESERVES 5,348,184 5,368,304 4,921,978 4,152,349 (769,629) RESOURCE ALLOCATION: Personal Services 409,195 424,778 437,578 426,053 (11,525) Operating Expenses 783,940 929,558 898,804 1,069,194 170,390 Capital Outlay 101,773 303,396 1,267,059 149,500 (1,117,559) Debt Service 234,195 245,690 350,867 343,902 (6,965) Transfers 593,663 546,556 215,605 140,000 (75,605) TOTAL 2,122,766 2,449,978 3,169,913 2,128,649 (1,041,264) 114 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES WATER UTILITY FUND ATLANTIC BEACH DIVISION ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-1998 1998-1999 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 159,420 152,716 168,806 165,098 (3,708) Overtime 30,364 32,876 41,030 25,000 (16,030) Special Pay 14,287 10,783 9,398 11,840 2,442 SUB -TOTAL 204,071 196,375 219,234 201,938 (17,296) BENEFITS FICA 15,585 14,995 16,731 15,448 (1,283) Pension 22,848 22,237 20,283 18,849 (1,434) Health Insurance 10,559 9,624 11,011 16,621 5,610 Worker & Unemploy Comp 6,447 6,885 8,925 8,128 (797) SUB -TOTAL 55,439 53,741 56,950 59,046 2,096 Total WAGES and BENEFITS 259,510 250,116 276,184 260,984 (15,200) OPERATING EXPENSES: Professional Services 4,457 176 6,884 76,000 69,116 Accounting, Auditing Contractual Services 31,150 154,075 110,000 116,000 6,000 Travel and Per Diem 1,201 200 (200) Communication 2,332 2,989 3,398 3,500 102 Postage 63 168 1,975 2,000 25 Utilities 33,913 36,395 33,373 42,700 9,327 Rentals, Leases 5,595 2,040 2,892 3,000 108 Insurance Repairs, Maintenance 78,671 28,570 56,967 52,492 (4,475) Printing, Publishing 277 1,111 3,146 3,100 (46) Advertising, Promotion Other Current Charges 744 2,820 12,554 13,000 446 Office Supplies 882 990 814 1,000 186 Operating Supplies 87,699 108,223 97,618 94,000 (3,618) Books, Training and Memberships 458 1,943 2,800 2,800 Internal Service Charges Total Operating Expenses 247,442 339,500 332,621 409,592 76,971 CAPITAL OUTLAY: Land Buildings Other Improvements 46,862 Equipment 15,156 Vehicles 15,931 Total Capital Outlay 77,949 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 257,771 2,169 1,067,333 19,502 29,039 259,940 1,115,874 100,000 4,500 (967,333) (15,002) (29,039) 104,500 (1,011,374) DIVISION TOTALS: 584,901 849,556 1,724,679 775,076 (949,603) 115 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES WATER UTILITY FUND BUCCANEER WATER SYSTEM ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-1998 1998-1999 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 94,537 102,980 97,171 102,442 5,271 Overtime 19,011 28,178 25,622 20,000 (5,622) Special Pay 5,412 6,918 4,752 5,360 608 BENEFITS FICA 8,949 12,015 9,646 9,777 131 Pension 12,192 12,123 13,135 11,696 (1,439) Health Insurance 6,009 6,602 6,141 11,040 4,899 Worker & Unemploy Comp 3,575 5,846 4,927 4,754 (173) SUB -TOTAL 30,725 36,586 33,849 37,267 3,418 Total WAGES and BENEFITS SUB -TOTAL 118,960 138,076 127,545 127,802 257 149,685 174,662 161,394 165,069 3,675 OPERATING EXPENSES: Professional Services 2,372 577 4,100 72,100 68,000 Accounting, Auditing Contractual Services 9,726 105,511 72,000 77,500 5,500 Travel and Per Diem 2,365 179 250 (250) Communication 2,783 2,482 2,273 3,000 727 Postage 47 69 1,231 2,000 769 Utilities 29,759 32,950 40,436 39,970 (466) Rentals, Leases 2,211 1,587 3,000 3,000 Insurance Repairs, Maintenance 26,147 17,250 22,322 21,631 (691) Printing, Publishing 434 983 1,128 1,250 122 Advertising, Promotion Other Current Charges 1,530 5,000 (5,000) Office Supplies 1,125 621 1,000 1,200 200 Operating Supplies 51,652 43,348 53,115 53,250 135 Road Materials 122 4,307 500 1,000 500 Books, Training and Memberships 1,349 4,250 4,500 250 Total Operating Expenses 130,092 211,394 210,605 280,401 69,796 CAPITAL OUTLAY: Land Buildings 12,086 35,000 Improvements Other Than Buildings 24,870 109,014 Equipment 7,700 6,500 7,171 Vehicles 16,124 Total Capital Outlay 23,824 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 43,456 151,185 45,000 (35,000) (109,014) 37,829 45,000 (106,185) DIVISION TOTALS: 303,601 429,512 523,184 490,470 (32,714) 116 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES WATER UTILITY FUND ADMINISTRATIVE AND NON - DIVISIONAL ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-1998 1998-1999 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS OPERATING EXPENSES: Professional Services 513 Accounting, Auditing 6,810 9,600 8,000 8,240 240 Transportation and Postage 12 Contractual Services Insurance 33,178 33,581 30,692 28,412 (2,280) Repairs, Maintenance Other Current Charges 229 9,022 9,022 Interest Paid on Utility Deposits 7,519 5,143 7,500 6,331 (1,169) Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges 358,145 330,340 309,386 327,196 17,810 Total Operating Expenses 406,406 378,664 355,578 379,201 23,623 CAPITAL OUTLAY DEBT SERVICE: Utility System Revenue Bonds - 1996 Principal 78,802 81,685 Interest 189,132 203,955 227,521 224,149 Other 145 144 213 144 City of Gulf Breeze - Note 2 Pnncipal 12,886 Interest 32,032 Other 31,082 2,883 (3,372) Suntrust - 1999 Revenue Refunding Principal 17,367 21,646 4,279 Interest 10,378 26,964 16,278 (10,686) Other 131 Total Debt Service TRANSFERS: To General Fund To Capital Project Fund To Storm Water Utility Total Transfers DIVISION TOTALS: 234,195 245,690 350,867 219,096 200,000 209,988 264,065 110,502 346,556 5,617 593,663 1,234,264 546,556 215,605 1,170,910 922,050 343,902 (6,965) 140,000 (69,988) (5,617) 140,000 (75,605) 863,103 (58,947) 117 Sewer Utility Fund Code: 410-0000-535 Purpose: The Atlantic Beach and Buccaneer Sewer Divisions operate and maintain two sewage treatment plants designed to treat a total of 4.9 million gallons of wastewater per day (MGD) This division is also responsible for the operation and maintenance of 29 lift stations, 20 miles of sanitary sewer collection lines, an effluent pumping system and outfall force main. Bio -solids, the treated byproduct of the wastewater treatment facilities, are disposed of at the Trail Ridge Landfill. Key Objectives: • To implement the Capital Improvement Program outlined in the Sewer Master Plan • To continually update sewer base maps using GIS technology To maintain and improve facilities and equipment in a manner necessary to extend the life of the system Issues, Trends, Highlights: Completed construction of the Buccaneer Wastewater Treatment Plant Expansion project, which increased capacity of the plant from 1.3 to 1.9 MGD by using a Sequencing Batch Reactor plant design (Utility Revenue Bond Funds were used for this project) Completed design of the Master Lift Station for the Atlantic Beach Wastewater Treatment Plant and other lift station upgrades • To protect the environment and the public health by maintaining compliance with local, state and federal regulatory requirements To prepare for the expiration of the National Pollutant Discharge Elimination System (NPDES) permit application for the Atlantic Beach Wastewater Treatment Plant No.1 Completed the Sewer Master Plan, including mapping of facilities using the Geographic Information System and recommended capital improvements Began implementation of the Core City Sanitary Sewer Improvements Project Relocated sewer force mains in conjunction with the Wonderwood Connector Project, and replaced the sewer line on Ocean Blvd. in Town Center Workload Data Activity Est. FY -00 FY -99 FY -98 Million Gal Treated - Atlantic Beach WWTP 600 564.83 649.52 Million Gal Treated - Buccaneer WWTP 360 347.17 368.81 118 CITY OF ATLANTIC BEACH SEWER UTILITY FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES CASH Restricted Cash Operating Cash CASH CARRY FORWARD REVENUES ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE 2,045,462 2,844,729 4,890,191 1,399,346 2,829,579 3,774,146 2,354,555 5,173,492 5,184,134 1,792,496 (1,037,083) 1,131,457 (1,223,098) 2,923,953 (2,260,181) Sewer Service Base Charge 1,318,119 1,339,960 1,347,159 1,465,594 118,435 Sewer Service Volume Charge 1,484,143 1,490,961 1,593,443 1,630,259 36,816 Sewer Connection Charge 167,281 153,653 125,000 240,493 115,493 Sewer Assesments 127,275 76,552 57,000 65,000 8,000 State Revenue Charges 130,620 132,109 131,418 130,000 (1,418) Interest Earnings 292,921 271,776 200,000 250,505 50,505 Miscellaneous 8,395 8,604 8,894 8,000 (894) Water Advisory Panel Grant 350,000 350,000 Transfer from Other Funds for Utilities 21,312 (21,312) Grant Proceeds 3,211 (3,211) Revenue from Other Governments 36,502 30,000 (6,502) EMPA / Dept of Community Affairs Grant 300,000 300,000 TOTAL REVENUES OTHER FINANCING SOURCES TOTAL RESOURCES EXPENDITURES 3,528,754 8,418,945 3,473,615 3,523,939 182,640 8,829,747 8,708,073 4,469,851 945,912 7,393,804 (1,314,269) Atlantic Beach 1,043,351 1,375,357 2,562,186 1,147,052 (1,415,134) Buccaneer and Oak Harbor 444,808 520,968 1,355,108 831,730 (523,378) Administrative and Non - Divisional 1,614,253 1,749,288 1,866,826 1,936,266 69,440 TOTAL EXPENDITURES 3,102,412 OTHER FINANCING USES 143,041 3,645,613 5,784,120 3,915,048 (1,869,072) Restricted Cash 1,399,346 2,829,579 1,792,496 1,800,100 7,604 Operating Cash 3,774,146 2,354,555 1,131,457 1,678,656 547,199 CASH RESERVES 5,173,492 5,184,134 2,923,953 3,478,756 554,803 TOTAL EXPENDITURES AND CASH RESERVES 8,418,945 RESOURCE ALLOCATION: 8,829,747 8,708,073 7,393,804 (1,314,269) Personal Services 545,386 546,728 532,180 561,012 28,832 Operating Expenses 1,244,521 1,337,400 1,673,519 1,661,522 (11,997) Capital Outlay 155,086 401,834 2,311,829 385,700 (1,926,129) Debt Service 827,821 813,095 1,057,255 1,046,814 (10,441) Transfers 329,598 546,556 209,337 260,000 50,663 TOTAL 3,102,412 3,645,613 5,784,120 3,915,048 (1,869,0721 119 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SEWER UTILITY FUND ATLANTIC BEACH SYSTEM ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-1998 1998-1999 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 239,131 232,798 226,308 243,495 17,187 Overtime 52,882 49,464 56,633 30,000 (26,633) Special Pay 15,003 22,188 9,900 12,700 2,800 SUB -TOTAL 307,016 304,450 292,841 286,195 (6,646) BENEFITS FICA 23,267 23,014 22,094 21,894 (200) Pension 31,512 28,391 27,660 24,996 (2,664) Health Insurance 14,034 14,515 15,506 23,249 7,743 Worker & Unemploy Comp 8,726 8,732 9,823 9,230 (593) SUB -TOTAL 77,539 74,652 75,083 79,369 4,286 Total WAGES and BENEFITS 384,555 379,102 367,924 365,564 (2,360) OPERATING EXPENSES: Professional Services 1,720 63,026 93,479 64,000 (29,479) Accounting, Auditing Contractual Services 38,360 310,289 310,000 290,000 (20,000) Travel and Per Diem 634 145 200 (200) Communication 1,019 1,047 3,334 2,000 (1,334) Postage 79 190 400 500 100 Utilities 190,454 186,355 192,959 208,699 15,740 Rentals, Leases 5,989 2,155 3,400 5,000 1,600 Insurance Repairs, Maintenance 235,474 42,181 40,662 40,889 227 Printing, Publishing 552 827 300 500 200 Other Current Charges 383 1,345 10,731 6,000 (4,731) Office Supplies 460 486 800 1,000 200 Operating Supplies 77,411 88,507 75,607 78,200 2,593 Road Materials Books, Travel and Memberships 316 992 2,100 2,000 (100) Internal Service Charges Total Operating Expenses 552,851 697,545 733,972 698,788 (35,184) CAPITAL OUTLAY: Land 2,784 (2,784) Buildings 21,000 155,000 (155,000) Other Improvements 79,446 189,314 1,266,267 70,000 (1,196,267) Equipment 26,499 5,400 12,700 7,300 Vehicles 88,396 30,839 (30,839) Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 105,945 298,710 1,460,290 82,700 (1,377,590) DIVISION TOTALS: 1,043,351 1,375,357 2,562,186 1,147,052 (1,415,134) 120 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SEWER UTILITY FUND BUCCANEER SYSTEM ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 109,402 100,993 101,647 126,423 24,776 Overtime 9,895 21,299 21,747 15,000 (6,747) Special Pay 6,251 8,460 4,642 8,870 4,228 SUB -TOTAL 125,548 130,752 128,036 150,293 22,257 BENEFITS FICA 9,457 9,899 9,681 11,497 1,816 Pension 16,044 17,836 16,238 14,434 (1,804) Health Insurance 5,910 5,165 6,070 14,299 8,229 Worker & Unemploy Comp 3,872 3,974 4,231 4,925 694 SUB -TOTAL 35,283 36,874 36,220 45,155 8,935 Total WAGES and BENEFITS 160,831 167,626 164,256 195,448 31,192 OPERATING EXPENSES: Professional Services 6,137 2,375 19,250 13,500 (5,750) Accounting, Auditing Contractual Services 32,303 91,038 155,000 165,000 10,000 Travel and Per Diem 1,270 109 250 (250) Communication 4,587 4,144 3,470 4,950 1,480 Postage 32 322 250 (72) Utilities 68,924 61,072 61,056 66,280 5,224 Rentals, Leases 2,521 764 3,000 6,000 3,000 Insurance Repairs, Maintenance 66,106 27,113 25,199 22,352 (2,847) Printing, Publishing 168 507 405 200 (205) Other Current Charges 6,052 1,620 1,200 3,000 1,800 Office Supplies 583 310 500 500 Operating Supplies 45,950 59,842 65,061 48,250 (16,811) Road Materials 500 (500) Books, Training and Memberships 235 1,292 4,100 3,000 (1,100) Internal Service Charges Total Operating Expenses 234,836 250,218 339,313 333,282 (6,031) CAPITAL OUTLAY: Land Buildings System Improvements 28,482 Machinery and Equipment 2,920 Vehicles 17,739 63,719 39,405 800,322 17,887 33,330 303,000 (497,322) (17,887) (33,330) Total Capital Outlay 49,141 103,124 851,539 303,000 (548,539) DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To To Other Total Transfers DIVISION TOTALS: 444,808 520,968 1,355,108 831,730 (523,378) 121 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SEWER UTILITY FUND ADMINISTRATIVE AND NON - DIVISIONAL PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-1998 1998-1999 1999-2000 2000-2001 DECREASE OPERATING EXPENSES: Professional Services 513 Accounting, Auditing 6,810 9,600 8,000 8,240 240 Contractual Services Rentals, Leases Insurance 61,508 51,366 58,207 43,691 (14,516) Repairs, Maintenance Advertising, Promotion Other Current Charges 12,777 12,777 Books, Sub, Memberships Internal Service Charges 388,003 328,671 534,027 564,744 30,717 Total Operating Expenses 456,834 389,637 600,234 629,452 29,218 CAPITAL OUTLAY DEBT SERVICE: Utility System Revenue Bonds - 1996 Principal 246,836 256,209 265,583 9,374 Interest 754,617 489,686 739,738 728,776 (10,962) Other 11,631 469 538 468 (70) City of Gulf Breeze - Note 2 Principal 17,664 19,270 Interest 43,909 42,607 Sun Trust - 1999 Revenue Bond Principal 36,962 29,672 (7,290) Interest 14,227 23,808 22,315 (1,493) Total Debt Service 827,821 TRANSFERS: To General Fund To Storm Water Utility To Other Funds for City Utilities Total Transfers 813,095 1,057,255 219,096 200,000 200,000 110,502 346,556 329,598 546,556 DIVISION TOTALS: 1,614,253 9,337 1,046,814 (10,441) 260,000 60,000 209,337 260,000 1,749,288 1,866,826 (9,337) 50,663 1,936,266 69,440 122 Sanitation Fund Code: 420-4201-534 Purpose: The Sanitation Department is responsible for overseeing the refuse contractor's compliance with their contractual obligation to the City, including removal of garbage, yard waste, construction debris and recycling. Key Objectives: • Continue to monitor contractor's • Continue utilization of recycling grant funds performance, including response on illegal dump pickups and response to citizen complaints • Obtain new sanitation contract with increased level of service Issues, Trends, Highlights: • Purchased benches, trash receptacles and playground borders with grant funds • Revised specifications and bids to consider contractual agreement to include biosolids hauling, monthly household hazard waste, and tire pickup will be accepted for a new sanitation contract, with an increase m the cost of service anticipated • Revisions to the City Code will be suggested, to correlate with contract specifications Workload Data Activity Est. FY -00 FY -99 FY -98 Number of Residential Accounts 4720 4720 4720 Number of Commercial Accounts 720 717 717 123 CITY OF ATLANTIC BEACH SANITATION FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES CASH Operating Cash CASH CARRY FORWARD REVENUES ACTUAL 1997-98 415,887 415,887 ACTUAL ESTIMATE BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE 357,127 420,124 357,127 420,124 525,503 105,379 525,503 105,379 Garbage Services 1,075,330 1,103,662 1,154,130 1,168,944 14,814 Interest Earnings 21,606 19,958 25,000 28,000 3,000 Recycle Grant 5,236 5,948 6,201 6,500 299 Disaster relief grants 13,536 (13,536) Miscellaneous Revenues TOTAL REVENUES OTHER FINANCING SOURCES TOTAL RESOURCES 1,102,172 1,518,059 1,129,568 1,198,867 1,486,695 1,618,991 1,203,444 4,577 1,728,947 109,956 EXPENDITURES Sanitation 1,072,640 1,056, 769 1,093,488 1,215,576 122,088 TOTAL EXPENDITURES 1,072,640 1,056,769 1,093,488 1,215,576 122,088 OTHER FINANCING USES 88,292 9,802 Operating Cash 357,127 CASH RESERVES 357,127 TOTAL EXPENDITURES AND CASH RESERVES RESOURCE ALLOCATION: 420,124 525,503 420,124 525,503 1,518,059 1,486,695 513,371 (12,132) 513,371 (12,132) 1,618,991 1,728,947 109,956 Personal Services 3,765 3,963 3,867 4,178 311 Operating Expenses 866,225 850,156 858,370 1,007,898 149,528 Capital Outlay 2,650 2,650 2,700 3,500 800 Debt Service Transfers 200,000 200,000 228,551 200,000 (28,551) TOTAL 1,072,640 1,056,769 1,093,488 1,215,576 122,088 AUTHORIZED PERSONNEL POSITION Allocation 1999/2000 2000/2001 Heavy Equipment Operator from Streets and Roads Division 10.00% 0.1 0.1 0.1 0.1 124 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SANITATION FUND SANITATION ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 2,519 2,724 2,700 2,848 148 Overtime 52 110 94 100 6 Special Pay 381 245 202 200 (2) SUB -TOTAL 2,952 3,079 2,996 3,148 152 BENEFITS FICA 214 224 216 241 25 Pension 240 336 331 325 (6) Health Insurance 159 168 165 289 124 Worker & Unemploy Comp 200 156 159 175 16 SUB -TOTAL 813 884 871 1,030 159 Total WAGES and BENEFITS 3,765 3,963 3,867 4,178 311 OPERATING EXPENSES: Professional Services Accounting, Auditing 3,914 1,500 1,457 Contractual Services 707,356 739,545 753,714 Travel and Per Diem Communication Postage 165 Utilities Rentals, Leases Insurance 5,616 Repairs, Maintenance 161 Printing, Publishing 144 Recycling Grant 5,236 5,949 6,201 Other Current Charges 70 70 120 Office Supplies Operating Supplies Books, Training and Memberships Internal Service Charges 143,872 102,948 96,713 1,287 (170) 897,600 143,886 200 35 6,500 299 238 118 102,073 5,360 Total Operating Expenses 866,225 850,156 858,370 1,007,898 149,528 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 2,650 Total Capital Outlay 2,650 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To General Fund City Provided Utilities Other 2,650 2,700 2,650 2,700 200,000 200,000 Total Transfers 200,000 DIVISION TOTALS: 1,072,640 3,500 800 3,500 800 200,000 200,000 28,551 (28,551) 200,000 228,551 1,056,769 1,093,488 200,000 (28,551) 1,215,576 122,088 125 Storm Water Drainage Fund Code: 470-0000-538 Purpose: The Storm Water Utility is responsible for funding improvements to reduce the impact of severe weather by providing effective treatment and removal of the City's storm water. Key Objectives: • Complete final design and begin construction of the Core City Storm Water Project Implement additional areas of the Storm Water Master Plan, and maintenance of drainage systems, streets, right-of-ways and signs Issues, Trends, Highlights: • Continue to fund debt service for the Core City Storm Water Project • Continue storm water system inspections, monitoring, and reporting required by the National Pollutant Discharge Elimination System (NPDES) permit Monitored compliance with NPDES storm water permit requirements and will need to prepare for permit renewal application that must be submitted to the U. S. Environmental Protection Agency (EPA) by September 30, 2001 Completed preliminary design of the Core City Storm Water Project Included in the budget are the expenses related to performing maintenance of the storm water system. These costs were split out from the General Fund Streets Division of the Public Works Department Three grants and a small portion of fund balance are budgeted totaling $508,555 to partially fund the Core City Drainage Project. Workload Data_ Activity Est. FY -00 FY -99 FY -98 Miles of Drainage Ditches 6.52 6.52 6.52 Miles of Storm Sewer 11 10 10 Number of Catch Basins 474 454 454 Feet of Ditch Maintained 34,500 34,500 34,500 126 CITY OF ATLANTIC BEACH STORM WATER DRAINAGE FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES CASH Restricted Cash Operating Cash CASH CARRY FORWARD REVENUES Storm Water Utility Fees Interest Earnings FI. Dept. of Environmental Protection St. Johns Water Mgmt Dist. Design grant St. Johns Water Mgmt Dist. Constr. grant Other Transfers - In From Water Utility From Sewer Utility ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE 264,523 264,523 245,526 20,443 24,604 110,502 110,502 208,242 641,896 490,378 476,962 698,620 1,118,858 248,942 247,785 40,941 51,000 550 346,556 346,556 220,153 (421,743) 600,155 123,193 820,308 (298,550) 264,000 16,215 40,000 (11,000) 428,450 428,450 25,000 25,000 20,000 20,000 60,000 60,000 TOTAL REVENUES 511,577 983,545 298,785 837,450 538,665 OTHER FINANCING SOURCES 314,266 TOTAL RESOURCES 1,090,366 1,682,165 1,417,643 1,657,758 240,115 EXPENDITURES Storm Water Utilities TOTAL EXPENDITURES OTHER FINANCING USES Restricted Cash Operating Cash CASH RESERVES 391,746 391,746 208,242 490,378 559,393 597,335 559,393 597,335 3,914 641,896 220,153 476,962 600,155 698,620 1,118,858 820,308 TOTAL EXPENDITURES AND CASH RESERVES 1,090,366 RESOURCE ALLOCATION: 1,682,165 1,417,643 1,274, 520 677,185 1,274,520 677,185 297,083 76,930 86,155 (514,000) 383,238 (437,070) 1,657,758 240,115 Personal Services 116,385 116,385 Operating Expenses 169,957 233,738 4,682 198,427 193,745 Capital Outlay 786 33,815 300,000 668,535 368,535 Debt Service 221,003 291,840 291,638 291,173 (465) Transfers 1,015 (1,015) TOTAL 391,746 559,393 597,335 1,274,520 677,185 127 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES PUBLIC WORKS STORM WATER UTILITY ACTUAL 1997-98 ACTUAL ESTIMATE BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 79,355 79,355 Overtime 3,000 3,000 Special Pay 4,096 4,096 SUB -TOTAL 86,451 86,451 BENEFITS FICA 6,614 6,614 Pension 9,060 9,060 Health Insurance 9,332 9,332 Worker & Unemploy Comp 4,928 4,928 SUB -TOTAL 29,934 29,934 Total WAGES and BENEFITS 116,385 116,385 OPERATING EXPENSES: Professional Services 84,611 Accounting, Auditing Contractual Services 72,577 141,856 4,250 99,000 94,750 Travel and Per Diem 200 Communication Postage Utilities Rentals, Leases 2,110 Insurance Repairs, Maintenance 91,765 3,936 13,951 13,951 Printing, Publishing 218 352 432 1,775 1,343 Advertising, Promotion Other Current Charges 3,081 3,081 Office Supplies 400 400 Operating Supplies 2,704 2,872 42,400 42,400 Books, Training and Memberships 383 111 Internal Service Charges 37,820 37,820 Total Operating Expenses 169,957 233,738 4,682 198,427 193,745 CAPITAL OUTLAY: Land Buildings System Improvements Equipment Vehicles 786 33,815 300,000 Total Capital Outlay 786 33,815 300,000 DEBT SERVICE: Principal Interest Other 508,535 208,535 160,000 160,000 668,535 368,535 72,245 74,989 77,732 221,003 219,457 216,511 213,303 138 138 138 Total Debt Service 221,003 TRANSFERS: To General Fund City Provided Utilities Other Total Transfers DIVISION TOTALS: 391,746 291,840 291,638 2,743 (3,208) 291,173 (465) 1,015 (1,015) 1,015 (1,015) 559,393 597,335 1,274,520 677,185 128 Utility Revenue Bond Construction Code: 480-0000-533 Purpose: The purpose of this program is to provide funding for Water, Sewer and Storm Water System Improvements through the issuance of revenue bonds. Funding for the projects include proceeds from the 1996 Utility Revenue Bond and interest and investment earnings on those proceeds. Key Objectives: 1. Periodically revise and update project estimated costs based on engineering and bid results. Issues, Trends, Highlights: 2. Upon project completion, costs are allocated to the applicable Water, Sewer, or Storm Water Fund based on the percentage of work performed in each area, as provided by the vendor or engineering study. 3. These monies will partially fund the "Core City Project". Other funding from reserve balances will need to be combined with these monies to fully fund the project. 1996 Utility Revenue Bond Project Summary Description Project Number Revised Budget Est. Expenditures FY 1995 -2000 Est. Remaining Balance Atlantic Beach Sewer Plant Exp. ABS -2 1,293,719 1,293,719 0 AB Sewer Main Rehabilitation AS9601 264,777 264,777 0 New Well at WTP #2 AW9601 141,744 141,744 0 Water Main Upgrades AW9602 837,220 837,220 0 Beach Avenue Improvements AW9603 855,129 855,129 0 City Property Meters AW9604 13,920 13,920 0 Project Inspection / Oversight AW9606 108,876 108,876 0 Buccaneer Waste Water Imprvmts. BS9601 2,578,950 2,578,950 0 Enlarge & Rehabilitate WTP #3 BW -7 634,264 634,264 0 Core City Storm Water Improvmts. CORE99 5,472,486 494,021 4,978,465 Water & Sewer - Oak Harbor OW9601 1,079,028 1,079,028 0 Core City Sewer Rehabilitation PW0002 870,616 0 870,616 Core City Sewer Improvements PW0003 188,600 0 188,600 Core City Water Improvements PW0004 579,400 0 579,400 Storm Water Master Plan SU9601 570,432 570,432 0 Total 15,489,161 8,872,080 6,617,081 129 CITY OF ATLANTIC BEACH UTILITY REVENUE BOND CONSTRUCTION FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES CASH Restricted Cash Operating Cash CASH CARRY FORWARD REVENUES ACTUAL 1997-98 8,772,416 8,772,416 ACTUAL • ESTIMATE BUDGET INCREASE 1998-99 1999-2000 2000-2001 DECREASE 8,162,108 7,244,078 8,162,108 7,244,078 6,317,081 (926,997) 6,317,081 (926,997) Bond Proceeds Interest Earnings 486,883 475,982 400,000 300,000 (100,000) TOTAL REVENUES 486,883 475,982 400,000 300,000 (100,000) OTHER FINANCING SOURCES 233,411 TOTAL RESOURCES 9,259,299 8,871,501 7,644,078 6,617,081 (1,026,997) EXPENDITURES Water, Sewer & Stormwater Improvements TOTAL EXPENDITURES OTHER FINANCING USES Restricted Cash Operating Cash CASH RESERVES 1,002, 303 1,002,303 94,888 1,627,423 1,326,997 1,627,423 1,326,997 8,162,108 7,244,078 8,162,108 7,244,078 TOTAL EXPENDITURES AND CASH RESERVES 9,259,299 'RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay Debt Service Transfers 1,002,303 6,617,081 5,290,084 6,617,081 5,290,084 6,317,081 (6,317,081) 6,317,081 (6,317,081) 8,871,501 7,644,078 1,627,423 1,326,997 6,617,081 (1,026,997) 6,617,081 5,290,084 TOTAL 1,002,303 1,627,423 1,326,997 6,617,081 5,290,084 • Note: Budget will be amended when FY -2000 encumbrances roll to FY -2001 and remaining project funds calculated. 130 131 Schedule of Debt Service Principal and Interest Payments 1996 Utility Revenue Bonds Bond Fear Ending October 1 Principal Interest Total Debt Service 1996 704,422 704,422 1997 1,207,580 1,207,580 1998 395,000 1,207,580 1,602,580 1999 410,000 1,192,175 1,602,175 2000 425,000 1,175,365 1,600,365 2001 445,000 1,157,090 1,602,090 2002 465,000 1,137,510 1,602,510 2003 485,000 1,1 16,585 1,601,585 2004 510,000 1,094,275 1,604,275 2005 530,000 1,070,305 1,600,305 2006 555,000 1,044,865 1,599,865 2007 585,000 1,017,670 1,602,670 2008 615,000 987,835 1,602,835 2009 645,000 955,855 1,600,855 2010 680,000 921,670 1,601,670 2011 720,000 884,950 1,604,950 2012 755,000 845,350 1,600,350 2013 800,000 803,825 1,603,825 2014 845,000 759,825 1,604,825 2015 890,000 713,350 1,603,350 2016 940,000 664,400 1,604,400 2017 990,000 612,700 1,602, 700 2018 1,045,000 558,250 1,603,250 2019 1,100,000 500,775 1,600,775 2020 1,160,000 440,275 1,600,275 2021 1,225,000 376,475 1,601,475 2022 1,295,000 309,100 1,604,100 2023 1,365,000 237,875 1,602,875 2024 1,440,000 162,800 1,602,800 2025 1,520,000 83,600 1,603,600 TOTAL $22,835,000 $23,944,332 $46,779,332 131 Fleet Maintenance Code: 540-5004-590 Purpose: The Fleet Maintenance Department is responsible for overseeing the fleet maintenance contractor's compliance with their contractual obligation to the City, including services and repairs on all City vehicles and small equipment. The contract includes routine lubricating, oil change, mechanical repairs, and other vehicle modifications as needed. Key Objectives: Ensure City vehicles and equipment are properly maintained for safety and efficiency Continue to monitor contractor's performance, to ensure an efficient and effective service facility capable of handling a high volume of maintenance and repairs Ensure City vehicles and equipment are properly inspected and maintained for safety and efficiency to reduce the amount of non- contract work by preventive maintenance Issues, Trends, Highlights: Initiate corrective action in cases of vehicle or equipment abuse as reported by contractor Obtain new equipment maintenance contract with current level of service The City continues to experience a downward trend in vehicle repairs Workload Data: • Under the contract, the average number of work orders completed annually is about 1170. 132 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES INTERNAL SERVICE FLEET MAINTENANCE ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 11,936 Overtime 399 Special Pay (285) SUB -TOTAL 12,050 BENEFITS FICA 884 Pension 10,332 Health Insurance 966 Worker & Unemploy Comp 732 SUB -TOTAL 12,914 Total WAGES and BENEFITS OPERATING EXPENSES: 24,964 Professional Services 75 Accounting, Auditing Contractual Services 196,404 196,976 181,435 212,361 30,926 Travel and Per Diem Communication 1,120 688 900 900 Postage 12 Utilities 583 1,000 417 Rentals, Leases 878 40 Insurance 424 404 424 20 Repairs, Maintenance 3,260 1,970 3,117 2,632 (485) Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies 737 605 1,250 2,800 1,550 Books, Training and Memberships Internal Service Charges 17,586 19,437 23,597 24,919 1,322 Total Operating Expenses 220,072 220,140 211,286 245,036 33,750 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Vehicles 1,249 4,321 (4,321) Total Capital Outlay 1,249 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 4,321 (4,321) DIVISION TOTALS: 245,036 221,389 215,607 245,036 29,429 133 J Pension Combined Summary Expenditures ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE Revenues: Pension Fund Revenues 1,384,736 1,447,087 " 927,076 803,678 (123,398) Total Revenues 1,384,736 1,447,087 927,076 803,678 (123,398) Expenditures: Pension 483,461 525,144 2,027,533 439,377 (1,588,156) Total Expenses 483,461 525,144 2,027,533 439,377 (1,588,156) Resource Allocation Personal Services Operating Expenses Capital Outlay Debt Service Transfers 385,201 416,699 385,289 98,260 108,445 1,642,244 349,000 90,377 (36,289) (1,551,867) Total Expenses 483,461 525,144 2,027,533 439,377 (1,588,156) 135 Pension Code: 600-8000-518 Purpose: The Pension Fund provides for the Employee Retirement System which is funded by contributions from both the City and the employees. Some funding is also provided from Police supplemental benefits. These benefits are a result of casualty insurance premium tax monies collected by and received from the State of Florida, in accordance with Florida State Statute, Chapter 185. Interest from investment earnings on Plan assets also assist in funding the Plan. The current City pension ordinance requires that the City pay for pension fund expenses other than management fees and retirement benefits. These expenses are covered by a transfer from the General Fund. Key Objectives: To monitor the Plan's fund manager for compliance with the Plan's investment policy 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 Issues, Trends, Highlights: To keep the plan current as to compliance with IRS code requirements and any State or Federal changes Legal expenses were higher than normal in FY 1998/99 due to a review and rewrite of the code to comply with State mandates. Legal expenses will continue to be high in FY 1999/2000, as a variety of recent mandates have been passed, one of which requires separate retirement systems to be organized for the Police and General employee benefit groups The Fire Department function and employees were transferred to the City of Jacksonville on June I, 1999. The contract with Jacksonville stipulates the pension assets related to the fire employees will be transferred to the City of Jacksonville's plan • Completed changes to City Ordinance to establish separate General Employee and Police Employee Pension Boards and separate Pension Plans • Completed and provided employees with an individual retirement benefit statement (Note: The balance forward in the Pension Fund represents the pension's assets at market value.) 136 CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY PENSION FUND ACTUAL ACTUAL ESTIMATE BUDGET INCREASE 1997-98 1998-99 1999-2000 2000-2001 DECREASE CASH CARRY FORWARD 8,073,649 REVENUES 8,973,619 9,901,685 8,801,228 (1,100,457) State - Fire 47,778 50,748 2,110 (2,110) State - Police 70,289 68,048 75,626 70,289 (5,337) Earnings on Investments 789,843 847,222 370,263 254,562 (115,701) Member Contributions 95,738 86,172 72,960 72,000 (960) City Contributions 362,340 358,351 363,807 378,950 15,143 Transfer from General Fund 18,748 36,546 42,310 27,877 (14,433) TOTAL REVENUES 1,384,736 1,447,087 927,076 803,678 (123,398) OTHER FINANCING SOURCE 6,123 TOTAL RECOURCES 9,458,385 10,426,829 10,828,761 9,604,906 (1,223,855) EXPENDITURES Management Fees 63,879 71,910 56,000 62,500 6,500 Professional Services 13,912 35,134 37,202 18,000 (19,202) Travel and Per Diem 947 515 500 (15) Retirement Benefits 385,201 416,699 385,289 349,000 (36,289) Insurance 3,689 1,101 4,500 3,377 (1,123) Books, Training and Memberships 202 300 6,500 6,000 (500) Other 15,631 1,537,527 (1,537,527) TOTAL EXPENDITURES 483,461 OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES & CASH RESERVES RESOURCE ALLOCATION Personal Services Operating Expenses Capital Outlay Debt Service Transfers 1,305 8,973,619 9,458,385 525,144 2,027,533 9,901,685 8,801,228 10,426,829 10, 828, 761 439,377 (1,588,156) 9,165,529 364,301 9,604,906 (1,223,855) 385,201 416,699 385,289 349,000 (36,289) 98,260 108,445 1,642,244 90,377 (1,551,867) TOTAL 483,461 525,144 2,027,533 439,377 (1,588,156) ' Includes the transfer of Fire Pension Funds to Jacksonville which was not an expenditure, but an equity transfer. 137 138 Project Cost Estimates Engineer's Estimate Water Improvements Construction Design Sub -Total Sewer Improvements Construction Design Insituform Sewer Rehab Sub -Total Storm Water Improvements Construction Design Sub -Total Grand Total 525,000 54,400 579,400 175,000 13,600 1,520,616 1,709,216 6,100,000 612,000 6,712,000 9,000,616 CITY OF ATLANTIC BEACH SUMMARY OF CORE CITY PROJECT Funding Sources Bond Fund EPA (319 Grant) Storm Water Utility S.J.W.M.D. Fund Balance Sewer Utility ( Note: ) Water Advisory Dept of Community Panel Grant Affairs - EMPA Gas Tax Fund Governmental Capital Project Fund Totals 525,000 525,000 54,400 54,400 579,400 0 0 0 0 0 0 0 579,400 175,000 175,000 13,600 13,600 870,616 350,000 300,000 1,520,616 1,059,216 0 0 0 350,000 300,000 0 0 1,709,216 4,391,465 428,450 20,000 35,085 1,000,000 225,000 6,100,000 587,000 25,000 612,000 4,978,465 428,450 45,000 35,085 0 0 1,000,000 225,000 6,712,000 6,617,081 428,450 45,000 35,085 350,000 300,000 1,000,000 225,000 9,000,616 Note: The Sewer Utility portion has budgeted revenues for grant proceeds of $650,000. The expenses associated with this portion of the cost are shown in the current year estimate. These funds are to reimburse the Sewer Utility for the sewer rehabilitation under contract with Instuform. City of Atlantic Beach, Florida Schedule of Capital Outlay Fiscal Year 2000-2001 Buildings, Land and Improvements Equipment Vehicles Total City Administration City Clerk Tape Recorder for Commission Chambers 3,295 3,295 Finance Department Personal Computer (2) - Cashiers 3,000 3,000 Cash Receipts Validation Machines (3) with install. 2,700 2,700 Query Reporting Software 16,090 16,090 Total City Administration 25,085 25,085 General Government Beautification Lap -Top Computer 2,000 2,000 Convention Development Tax Town Center irregation system 15,000 15,000 Non -Departmental Copier Machine North End of City Hall 16,000 16,000 Copier Machine South End of City Hall 9,782 9,782 Telephone System Upgrade 10,000 10,000 Information Technology Master Plan Implementation 120,000 120,000 Capital Project Fund Sherry Drive Improvements 225,000 225,000 Dutton Island Improvements 270,000 270,000 Dune Walk -Over Project 30,000 30,000 Total General Government 525,000 172,782 697,782 Building, Planning and Zoning Building Department Van for Painter Position 15,800 15,800 Lap Top Computers (2) 5,200 5,200 Community Development Block Grant Sewer Connection Assistance 13,000 13,000 Ardella Rd. Sewer Line Installation 47,000 47,000 Total Planning and Zoning 60,000 5,200 15,800 81,000 Parks and Recreation Park Improvements Renovation of Bathroom / Maintenance Shed in Russ 18,000 18,000 Jordan Park Center Construction 90,000 90,000 Adele Grage Design and Construction 100,000 100,000 Land Acquisition 100,000 100,000 Park Maintenance Vehicles 30,000 30,000 ABAA Association ball field maintenance equipment 6,750 6,750 Total Parks and Recreation 308,000 6,750 30,000 344,750 140 Public Safety Police Department Patrol Police Patrol Cars 42,000 42,000 Equipment for new cars 5,800 5,800 Animal Control Hot Water Heater for Animal Control Shelter 500 500 Large wheels and Tires for Animal Control Truck 800 800 Cat Holding Cages (6) 1,200 1,200 Code Enforcement Computer 2,000 2,000 Total Police Department Public Works 4,500 47,800 52,300 Public Works Administration Personal Computer 2,000 2,000 Total Public Works Administration 2,000 2,000 Streets and Roads Backhoe ( 4X4) 50,000 50,000 Fuel Pumps 3,000 3,000 Fuel Monitoring Tracking System 10,000 10,000 Pick-up Truck ( 112 Ton ) - Replaces, P11 18,000 18,000 Computer 2,000 2,000 Total Streets and Roads 15,000 68,000 83,000 Gas Tax Roadway and Drainage Improvements in the Royal Palms Area. 480,000 480,000 Microsurfacing various streets 100,000 100,000 Core City Street and Daraiange Improvements 1,000,000 1,000,000 Total Gas Tax 1,580,000 1,580,000 Water Utility Fund Atlantic Beach Water System Install 6" water Main on Church Road between Main St. and George and tie in existing 6" line. 100,000 100,000 Personal Computer 2,000 2,000 Copy Machine 2,500 2,500 Total Atlantic Beach Water System 100,000 4,500 104,500 Buccaneer Water System Trailer Mount Pump (4" ) Pick-up Truck - Replaces P-26 15,000 30,000 15,000 30,000 Total Buccaneer Water System 15,000 30,000 45,000 141 Sewer Utility Fund Atlantic Beach Sewer System Genset Replacement "A' Station 70,000 70,000 Ice Machine 1,000 1,000 Air Compressor 1,200 1,200 Cetrifugal Pump (6" Trailer Mounted) 10,500 10,500 Total Atlantic Beach Sewer System 70,000 12,700 82,700 Buccaneer Sewer System Fencing for North Side of Waste Water Plant 5,000 5,000 Navy Lift Station Wetwell 98,000 98,000 Sludge Holding Tank 200,000 200,000 Total Buccaneer Sewer System 303,000 303,000 Utility Bond Construction Core City Water, Sewer, Storm Water Project 6,617,081 6,617,081 Total Utility Bond Construction 6,617,081 6,617,081 Storm Water Utility Core City Water, Sewer, Storm Water Project 508,535 508,535 Excavator 160,000 160,000 Total Storm Water Utility 508,535 160,000 668,535 Sanitation Roll Off Container - (40 Yard ) Total Sanitation Grand Total 3,500 3,500 3,500 3,500 10,071,616 427,017 191,600 10,690,233 142 SECTION I CERTIFICATION OF TAXABLE VALUE 2000 Year 3 DR -42a R01196 D>I AL County To AT. L.ANTzC 3EAC3 (t" SDi3 (Narne of Taxing Authority). (1) Current Year Taxable Value of Real Property for Operating Purposes $ 111 {^p; (2) Current Year Taxable Value of Personal Property for Operating Purposes $ 20 333. 667 (3j Current Year Taxable Value of Centrally Assessed Property for Operating Purposes 175 (4) Current Year Gross Taxable Value for Operating Purposes (1) + (2) + (3) $ 673 '' (5) Current Year Net New Taxable Value (New Construction + Additions + Rehabilitative $ 04 354 Improvements Increasing Assessed Value By At Least 100% + Annexations - Deletions) (6) Current Year Adjusted Taxable Value (4) - (5) $ 673 949; 221 (7) Prior Year Final Gross Taxable Value $ 617 • 472 577 (From Prior Year Applicable Form DR -403 Series) I do hereby certify the values shown herein to be correct to the best of my knowledge and belief. Witness my hand and official signature at-3ACXSC?TUIL Z , Florida, this the 13th day of ,7017E � 20C a /i 4 Signature of PropertyAppraiser - TAXING AUTHORITY: If this portion of the form is not completed in FULL your 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-. SECTION II (8) Prior Year Operating Millage Levy (9) (10) Current Year Rolled -Back Rate (9) _ (6) Prior Year Ad Valorem Proceeds (7) x (8) (11) Current Year Proposed Operating Millage Rate (12) Check one (1) TYPE of Taxing Authority: }County Municipality } }Independent Special District }Dependent Special District $3, 721 per $1,000 $ 1,958,685 $ 9063 per $1,000 3.-1721 21 per $1,000 Municipal Service `I Multi -County Taxing Unit (13) IF DEPENDENT SPECIAL DISTRICT OR MSTU IS MARKED, PLEASE SEE REVERSE SIDE. (14) Current Year Millage Levy for VOTED DEBT SERVICE $ per $1,000 per$1,000 (15) Current Year OTHER VOTED MILLAGE DEPENDENT SPECIAL DISTRICTS SKIP lines (16) through (22) (16) Enter Total Prior Year Ad Valorem Proceeds of ALL DEPENDENT Special Districts & MSTU's levying a millage. (The sum of Line (9) from each District's Form DR -420) (17) Total Prior Year Proceeds: (9) + (16) $ ; g $, 3a $ •-0- -0— (18) The Current Year Aggregate Rolled -back Rate: (17) _ (6) $ 2.4063 per $1,000 419 (19) Current Year Aggregate Rolled -back Taxes: (4)x (18) $ 1,"972, (20) Enter Total of all non -voted Ad Valorem Taxes proposed to be levied by the Principal $ 2,152,310 Taxing Authority; all Dependent Districts, & MSTU's if any. Line (11) x Line (4) (21) Current Year Proposed Aggregate Millage. Rate: (20) = (4) - $ 3.17.1 per $1,000 (22) Current Year Proposed Rate as a PERCENT CHANGE of Rolled -back Rate: 9,1436 % ((Line 21 _ Line 18) - 1.001x 100 Date, Time and Place of the first Public Budget Hearing: SEPTEMBER t 1 , 2000 7 .5 4IT7 HALL COMMISSION 0NAM3ERS, 800 S�'�Ii INoLE. ROAD. ATLANTIC 374.CH, F,ORTDA _T??l'i I do hereby certify the millages and rates shown herein to be correct to the best of my knowledge and belief, FURTHER, I certify that all millages comply with the provisions of Section 200.071 or 200.08.1, F.S. WITNESS my hand and official signature -at— CITY QZ A T t1TIt: 3EACH , Florida, this the 1.3 to day of .IUL' CITY MANAGER. Signature and Title o+Chief Administrative Officer 300 3 a "_dCj ROAD Mailing Address ALT—LT7 c BEACH FLORIDA 300 S*u1MINOLE ROAD.. ATLANTIC 3E;0F Address of Physical Location' _ NELSON VAN LIEU, e"INANC^- DI FC r P 2000 Name of Contact Person 32233 (904) 247-5307 c904 247-5877 1-43 City of Atlantic Beach Schedule of Proposed Interfund Transfers General Fund From Water Utility From Sewer Utility From Sanitation To Pension Fund To Debt Service Fund To First Night Transfer In Transfer Out 140,000 260,000 200,000 27,877 147,292 10,000 Local Law Enforcement Block Grant From Law Enforcement Trust Fund 5,000 Local Option Gas Tax To Debt Service Fund 71,959 First Night From General Fund 10,000 Debt Service Fund From General Fund From Local Option Gas Tax Fund 147,292 71,959 Water Utility Fund To General Fund 140,000 Sewer Utiltity Fund To General Fund 260,000 Sanitation Utility Fund To General Fund 200,000 Pension Fund From General Fund 27,877 Law Enforcement Trust Fund To Local Law Enforcement Grant Fund 5,000 862,128 862,128 144 5/8/00 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element -Object Classifications FY 2000 - 2001 31-00 Professional Services Legal and medical expenses, including employee physicals, drug screening, hepatitis shots, and medical laboratory tests 31-02 32-00 34-00 City Attorney Retainer Monthly retainer charged by the City Attorney Accounting and Auditing Services received from independent certified public accountants Other Contractual Services Janitorial and other services procured by contract or agreement with persons, firms, corporations, or other governmental units, including work performed to repair infrastructure - some examples are: Lawn service Pest control Polygraph testing Uniform cleaning Beach cleaning Street sweeping Permits from governmental agencies (unless related to a capital project) Point repairs to lines Employee assistance program (EAP) fees Tower or lift station repairs Asphalt work Concrete sidewalk pouring Ditch spraying Water and soil laboratory testing Sludge hauling Towing Electrical troubleshooting Pump and motor repairs Motor vehicle tags/titles/registration Security system monitoring 34-01 Specific Contracts Contract expenses for fire services provided by the City of Jacksonville, sanitation services provided by Waste Management and fleet maintenance services provided by Ryder/MLS (non -contract costs passed on by Ryder are charged to 34-02) 35-00 Investigations Confidential expenditures handled pursuant to criminal investigations 145 5/8/00 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element -Object Classifications FY 2000 - 2001 36-00 Pension Benefits Benefits paid to participants in the pension program 40-00 Travel and Per Diem Public transportation, mileage per diem reimbursement for use of private vehicles, meal per diem reimbursement and incidental expenses relative to conducting City business Note: All costs incurred for training seminars or conferences, including per diem mileage and meal allowance, will be charged to 54-00 Books, Subscriptions, Memberships, Training. 41-00 Communications Periodic service charges for telephone lines, cellular telephones, modem lines, cable television connections, pagers, and Internet user charges Note: Purchase of a telephone handset or replacement pager would be charged to 52- 00 Operating Supplies. Installation of a new phone line or charges for switching a user on the existing phone tree would be charged to 46-00 Repair and Maintenance, as it represents a repair or maintenance to a piece of equipment. 42-00 Transportation, Postage, Messenger Outgoing freight and express mail charges, such as Federal Express, postage, messenger and courier services, as well as armored car services 43-00 Utilities Electricity provided for City operations 43-01 Utilities - City Provided Water, sewer, storm water and garbage disposal services provided by the City of Atlantic Beach for City facilities 146 5/8/00 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element -Object Classifications FY 2000 - 2001 44-00 Rentals and Leases Amounts paid for the lease or rent of land, buildings, or equipment, such as propane cylinders, copy machines and related excess usage charges, etc. - this object classification would also be used for the lease of vehicles 45-00 Insurance Includes all insurance (except workers' compensation) carried for the protection of the local government, such as fire, theft, casualty, general and professional liability (including notary services), auto coverage, surety bonds, etc. 46-00 Repair and Maintenance The costs incurred for the repair and maintenance of buildings or equipment (other than fleet vehicles - see 46-01 below), including maintenance and service contracts related to the buildings or equipment, computer troubleshooting, repairs, upgrades and programming, performed by outside vendors, such as HTE, Purvis Gray, Net Age and IBM Note: Equipment is described as any movable, stand-alone item, versus something that is permanently affixed to a structure or infrastructure. 46-01 Fleet Maintenance - Ryder/MLS Contract and non -contract costs incurred from Ryder/MLS for repairs and maintenance to fleet vehicles and small equipment Note: Maintenance of fleet vehicles not performed by Ryder/MLS, such as car washes, should be charged to 46-00 Repair and Maintenance. 147 5/8/00 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element -Object Classifications FY 2000 - 2001 47-00 Printing and Publishing Cost of printing, including advertisements in newspapers and periodicals, binding, and other reproduction services which are contracted for or purchased from outside vendors - includes printing of stationery and envelopes with the City logo, business cards, purchase orders and other forms, etc., microfilming and film developing Note: Help wanted advertisements, bids and request for proposal advertisements, ordinance notices, and meeting notices, placed in newspaper or periodicals, will be charged to the requesting department and/or project. 48-00 Promotional Activities Includes any type of promotional advertising 49-00 Other Current Charges Includes current charges not otherwise classified - could include a contingency amount for unanticipated, emergency needs 51-00 Office Supplies Materials and supplies, such as preprinted forms, paper, maps, pens, plain stationery or envelopes without the City logo, etc., that are used in an office environment - general rule is office supplies includes those items that are consumable within a one year operating cycle, that have to be reordered on a frequent basis, such as staples, computer paper, calculator paper and ribbons, etc. Office supplies with a longer life and a cost < $1,000, such as calculators, staplers, hole punches, file cabinets, printers, etc., would be charged to 52-00 Operating Supplies. 52-00 Operating Supplies Supplies consumed in the conduct of operations - may include food, coffee supplies, road and other signs, lubricants, chemicals, laboratory supplies, raincoats, boots, uniforms (purchased, not rentals), other clothing, recording tapes, film, transcript supplies, and other noncapital equipment (GFOA recommended policy - items individually < $1,000), for example, computer printers, file cabinets, weed eaters, etc. NOTE: Computer software < or = $5,000 would be charged here. If the software cost > $5,000 it would be capitalized in object - element code 64-02. 148 5/8/00 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element -Object Classifications FY 2000 - 2001 52-01 Gasoline Monthly charges allocated based on usage from pump at 1200 Sandpiper Lane and charges incurred for direct purchase of gasoline for the police motorcycle 52-02 Diesel Monthly charges allocated based on usage from pump at 1200 Sandpiper Lane and charges incurred for direct purchase of diesel for emergency generators 53-00 Road Materials and Supplies Those materials and supplies used exclusively, such as lime rock and cold patch, in the repair or reconstruction of roads and bridges Note: Road signs should be charged to 52-00 Operating Supplies. Asphalt and concrete repairs should be charged to 34-00 Other Contractual Services. 54-00 Books, Subscriptions, Memberships, Training Includes books, subscriptions, memberships, training and educational costs, licenses, such as computer software licenses, etc. Note: When travel is incurred to attend an educational seminar or conference, all costs associated with the travel, including per diem mileage and meal allowance, will be charged to this object classification. Prior to FY 1998/99, these training costs were charged to object classification 40-00. 59-00 Depreciation Depreciation of fixed assets accounted for in a proprietary fund 71-00 Principal Principal due for debt service 72-00 Interest Interest due for debt service 73-00 Other Debt Service Costs Other amounts owed relative to debt service, e.g, bond administration costs 149 83-00 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element -Object Classifications FY 2000 - 2001 Aid to Citizens and Others Includes all grants, subsidies and contributions to individuals, such as improvements to privately -owned homes through CDBG grant funding 91-00 Transfers Includes all transfers between funds which do not represent operating expenditures 5/8/00 150 5/8/00 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element -Object Classifications FY 2000 - 2001 Capital Assets All expenditures charged to object classification 61-00, 62-00, or 63-00 will be assigned a unique project number by the Finance Department for cost capitalization tracking purposes. Project costs to be capitalized will include permits, surveys, appraisals, design, architectural, construction and construction engineering, and administration costs. 61-00 Land Land acquisition cost, easements, and right-of-ways 62-00 Buildings Office buildings, firehouses, garages, parks and recreational buildings, and building improvements 63-00 Improvements Other Than Buildings Structures and facilities other than buildings, such as roads, bridges, curbs, gutters, docks, fences, landscaping, lighting systems, parking areas, storm drains, athletic fields, infrastructure, e.g., pipes, lift stations, etc. 64-00 Machinery and Equipment Equipment purchased that meets the capitalization policy, e.g., GFOA recommended policy - individual item > $1,000, to be tagged and monitored through the HTE fixed asset system 64-01 Motor Vehicles Vehicles, trailers, boats, etc., that require registration with the Division of Motor Vehicles or other state agency NOTE: Vehicle registration and titles for new or used vehicles should be charged to 34-00 Other Contractual Services. 151 5/8/00 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element -Object Classifications FY 2000 - 2001 Capital Assets 64-02 Computer Equipment Computer equipment purchased that meets the capitalization policy Note: Total cost of computer "package" purchased is charged to this object classification. If software is purchased as part of the package, then it will be charged to this account. If the software, printer, modem, disk drive, cables, sound speakers, etc., are purchased separately and cost below the capitalization policy, they will be charged to 52-00 Operating Supplies. Capitalization policy for computer software is >$5,000. 152 GLOSSARY Ad valorem Tax - a tax levied on the assessed value, net of any exemptions, of real or personal property. This is commonly referred to as "property tax". Adopted Budget - The financial plan of revenues and expenditures for a fiscal year ( October 1 - September 30 ) as approved by the City Commission. Amendment - A change to the adopted budget which may increase or decrease a fund total. Appropriation - A specific amount of funds authorized by the City Commission to which financial obligations and expenditures may be made. Assessed Value - A value established by the property appraiser for all real or personal property for use as the base for levying property taxes. Bond - A written promise to pay a sum of money on a specific date at a specific interest rate as detailed in a bond ordinance. Bond Covenants - An agreement between the City and lenders which specifies a payment schedule, terms, security, pledges, use of funds and reserves to be held. Budget Calendar - The schedule of key dates for the process of adopting and executing an adopted budget. Budget Document - The official written statement of the annual fiscal year financial plan for the City as presented by the City Manager. Budget Hearing - The public hearing conducted by the City Commissioners to consider and adopt the annual budget. Budget Message - A brief written statement presented by the City Manager to explain the principal budget issues and to provide policy recommendations to the City Commissioners. Capital Improvement Plan - A plan for capital expenditures to be incurred each year over a fixed number of years. The plan sets forth each capital project and identifies the expected beginning and ending year for each project and the amount to be expended in each year and a method of funding for those projects. Capital Needs - The identification of public facilities needed within the community. 153 Capital Outlay - Expenditures that result in the addition of a capital asset ( fixed asset costing $1,000 or more with useful life of greater than one year). Capital Projects - The acquisition, construction or improvement of designated 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 fiscal year. City Commissioner - The governing body of the City of Atlantic Beach composed of five elected officials. The duties and responsibilities of the Commission are established by Florida Statutes and the City'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 - An independent rating service's evaluation of the credit worthiness of notes and bonds. Ratings influence the cost of borrowing funds. Debt - Funds owed as a result of borrowing. Debt Service - The expense of retiring such debt as loans and bond issues. It includes principal and interest payments, and payment for the paying agents, registrars and escrow agents. Debt Service Reserve - Moneys set aside to ensure that funds will be available in the event that pledged revenues fall short of expectations. Deficit - The excess of expenditures over revenues during a fiscal year. Department - A basic organizational unit of the City which is functionally unique in its service delivery. Depreciation - The periodic expiration of an asset's useful life. 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 operated similarly to those of a private business enterprise, i.e., to be self supporting through 154 user charges or other fees. Expenditure - Decrease in fund financial resources for the procurement of assets or the cost of goods and / or services received. Final Millage - The tax rate adopted in the final public hearing .of a taxing authority. Fiscal Year - The annual budget year for the City which runs from October 1 through September 30. The abbreviation to designate fiscal year is "FY". Franchise Agreement - 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. Fund - A fiscal and accounting entity with a self balancing set of accounts 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 Balance - The excess of fund assets over fund liabilities. These unspent funds can be included as revenues in the following year's budget. A negative fund balance is sometimes referred to as a deficit. General Fund - The governmental accounting fund supported by ad 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. General Obligation Bond - A bond secured by the pledge of the issuing jurisdiction's full faith, credit and taxing authority 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. Infrastructure - Public support structures such as roads, street lighting, water and sewer lines and storm drainage. Intergovernmental Revenue - 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. 155 License or Permit Fee - A charge for specific items as required or approved by local and state regulations for example, building permits and mobile home licenses. Line - Item Budget - A budget that lists each account category separately along with the dollar amount budgeted for each account, such as office supplies, overtime or buildings. Long Term Debt. - Debt with the maturity date being more than one year after issuance. Mandate - Any responsibility, action or procedure that is imposed by one government entity on another through constitutional, legislative, administrative, executive or judicial action as a direct order or that is required as a 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 - (1 / 1,000) of one dollar, used in computing taxes by multiplying the rate times the taxable value divided by 1,000. Example: millage rate of 3.71 per thousand; taxable value 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, such as property and liability insurance. Object Code - An account to which an expenditure or expense is recorded in order to accumulate and categorize the various types of payments that are made by governments. Certain object codes are mandated by the Uniform Accounting System chart of accounts. Operating Expenditures - Also known as Operating and Maintenance Costs, these are the expenses of the day to day operations which exclude capital costs, such as office supplies, maintenance of equipment and utilities. Personal Services - Also known as Salary , Wages and Benefits related to the compensation of employees. Privatization - The government policy of allowing or contracting with the private sector for the provision of public services. Property Tax - Same as definition for ad valorem tax. Proposed Millage - The tax rate certified to the property appraiser by each taxing authority. Real Property - Land and the buildings and other structures attached to it that are taxable under state law. 156 Reserve - An account used to indicate that a portion of a fund's balance is restricted for a specific purpose and is therefore, not available for general appropriation. Revenue - Funds that a government receives as income. These receipts may include tax payments, interest earnings, service charges, grants and intergovernmental receipts. Revenue 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 all 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 of assessed taxable value prepared by the property appraiser and presented to the taxing authority by July 1, or later if an extension is granted by the State, 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 the first public hearing of a taxing authority. Under state law, the authority may reduce, but not increase without individual notification, the tentative millage during the final budget hearing. Truth In Millage Law - also known as the TRIM Bill. A 1980 law enacted by the Florida Legislature which changed the budget process for local taxing authorities. It was designed to keep the public informed about the taxing intentions of the various authorities. Uniform Accounting System - The chart of accounts prescribed by the Office of the State Comptroller designed to standardize financial information to facilitate comparisons and evaluation of reports. User Fees - The charges for direct receipt of public services. Unencumbered Balance - The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of funds still available 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 of Florida. A bond issue of this type is called a General Obligation Bond. 157 158