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Annual Budget 1999-2000Mayor Suzanne Shaughnessy City Commission John S. Meserve Louis M. Borno Richard M. Beaver Theo K. Mitchelson City Attorney Alan C. Jensen City Manager David E. Thompson City Clerk Maureen T. King The City of Atlantic Beach, Florida ANNUAL BUDGET 1999-2000 City of Atlantic Beach Annual Budget Fiscal Year 1999-2000 Table of Contents Budget Message: I -X Introduction City of Atlantic Beach General Information 1 City of Atlantic Beach Location Map 2 Budget Calendar 3 Millage Resolution 99-22 4-5 Budget Ordinance 20-99-43 6 Combined Summary of All Funds Revenues and Expenses 7 Summary of All Departments 8 Combined Summary of All Funds - Graph 9 Organizational Charts 10-14 General Fund General Information 15 Where Your Tax Dollar Goes - Graph 16 Millage Comparisons - Tables and Graphs 17-18 General Fund Revenues and Expenses -Graph 19 Combined Summary of General Fund Revenues and Expenses 20 Summary of General Fund Revenues 21-22 Summary of General Fund Expenses 23 Summaries of Other Fund Types 24-27 Governing Body Summary of Governing Body 29 City Commission 30 Appointed Boards Code Enforcement Board 32 Community Development Board 33 Cultural Arts Advisory Board 34 Recreation Advisory Board 35 Tree Conservation Board 36 Pension Board of Trustees 37 City Administration Summary of City Administration 39 City Clerk 40 City Manager 42 Finance 44 Human Resources 47 Legal Council 49 General Government Summary of General Government General Government Non -Departmental 51 52 Beautification 54 Convention Development Tax 56 Debt Service 58 Capital Project Funds 60 Planning and Building Summary of Planning and Building 63 Planning and Zoning 64 Community Development Block Grant 66 Building 69 Mayport Improvement Fund 71 Tree Protection Fund 73 Public Safety Combined Summary of Public Safety Police 75 Summary of Police Department 76 Administration 79 Patrol 80 Detective 81 Dispatch 82 Animal Control 83 School Guards 84 Police Grants 85 Police Trust 88 Fire Summary of Fire Department 91-92 Administration 93 Control 94 Fire Prevention 95 Lifeguards 96 Fire Volunteers and Auxiliary 97 Code Enforcement 98 Parks and Recreation Summary of Parks and Recreation 101-104 Park Administration 105 Recreation Activities 106 Park Maintenance 107 First Night 109 Earth Festival 111 Public Works Summary of Public Works 113 Public Works Administration Street and Road Maintenance Local Option Gas Tax Water Utility Fund 121 Atlantic Beach 123 Buccaneer 124 Administration 125 Sewer Utility Fund 126 Atlantic Beach 128 Buccaneer 129 Administration 130 Sanitation Utility 131 Storm Water Utility 134 Utility Revenue Bond Construction 137 Fleet Maintenance 140 Pension 143 Capital Improvement Program 147 Appendix DR -420 Tax Certification 153 Budgeted Capital Outlay 154-157 Schedule of Inter -Fund Transfers 158 Internal Service Allocation 159 Insurance Allocation 160-161 Uniform Accounting System Manual 162-167 Glossary 169-173 Date: To: From: Re: October 19, 1999 800 SEMINOLE ROAD ATLANTIC BEACH, FLORIDA 32233-5445 TELEPHONE (904) 247-5800 FAX (904) 247-5805 SUNCOM 852-5800 The Honorable Mayor, City Commissioners and Citizens of Atlantic Beach, Florida David Thompson, City Manager Fiscal Year 1999-2000 Proposed Annual Operating Budget Honorable Mayor, City Commissioners and Citizens of Atlantic Beach, I am pleased to present the Annual Operating Budget for fiscal year 1999/2000. This budget represents our estimate of the cost to maintain the high level of service currently enjoyed by the citizens of Atlantic Beach. The budget was approved by the City Commission on September 27, 1999 at a Public Hearing. The Fiscal Year 1999/2000 Annual Operating Budget was developed while meeting all of the following budget goals: • To provide the existing level of service. No increase in Tax Millage No increase in Utility Rates No new debt Addressing all safety issues I • Addressing all legal regulations and requirements • Balanced budget for each fund Maintain 25% operating reserve balances in all major funds • Annual raise of 4% included for all employees The above criteria were met while developing this budget. Budget Overview There are many very important issues facing the City this year. I personally will look forward to welcoming a new City Manager and anticipate a fresh perspective on the issues facing the City. The annual challenge of appropriating the City's resources for the wide variety of programs was again a difficult challenge for both staff and myself. The Budget proposed by staff to the City Commission represented a cost estimate of continuing to provide the current level of service. During the Budget Workshops, the City Commission selected from a list of proposed enhancements a number of items to be added to the proposal. The following are some of the major items added and subsequently approved during the public hearings with the adoption of the final budget. Major Additions to the Base Budget: Two additional police patrol officers One additional police detective Upgrade of a part time police records clerk to full time Appropriated $345,000 for land acquisition including $95,000 for Tresca Park • Appropriated $111,618 for Pine Island park improvements • Appropriated $65,000 for Town Center improvements • Appropriated $234,000 for Bull Park improvements Budget Format The budget was prepared on a cash basis using the standard uniform accounting criteria. Presented in the Introduction are summary II schedules of both revenues and expenses by fund types. These schedules provide an overall perspective of how the budget is funded. The rest of the budget is comprised of and organized by program or function as the tabs specify. The Summary of all Funds is presented on page 7. The total budgeted expenditures for fiscal year 1999/2000 are $23,590,063. This is an overall increase of only $68,978 from the current year. At the bottom of that same page is a resource allocation which shows the expenditure categories and how they have changed from the current year. Total Resource Allocation Personal Services - Total payroll related expenses are $5,455,173. This represents a $113,105 decrease from the current year. The reduction in this category is due to the elimination of the Fire Department employees. This decrease is partially off -set by the addition of three positions in the police department, increases in health benefit costs, workers compensation insurance and an across the board 4% pay increase. Operating Expenses - This category represents the basic non payroll operating expenses of each program. The total expenditures for this category are $6,731,639 and represents an increase of $391,244. The single largest increase in operating expenses is attributable to the addition of the Fire Service contract with the City of Jacksonville in the amount of $684,582. The contract was effective June 1, 1999 and is the reason for the $267,618 increase in operating expenses of the Public Safety Department. Capital Outlay - The total capital outlay for fiscal year 1999/2000 is $8,285,673. This represents an increase of $1,302,035. A summary schedule of all capital expenses begins on page 154 of the appendix. This increase is primarily the result of projects not having been completed this year and the budget being moved to fiscal year 1999/2000. The water, sewer and storm water improvements are the major components being re -budgeted. There are also a number of projects that are budgeted in the current year that will not be finished. However, for most projects, the contracts have been awarded and the funds will automatically roll to the new year. Tresca and Pine Island properties park construction are two of these projects in which the funds will be carried forward. Debt Service - The total debt service for the fiscal year 1999/2000 budget is $1,931,463. This represents a decrease of $815,433 from the current year. The current year's budget includes the expense of refinancing the entire principal balance of the Gulf Breeze Loan. Transfers - The total transfers are $1,186,115. The reduction of $695,763 in internal transfers is primarily due to the non reoccurrence of transfers from the Water Utility Fund and the Sewer Utility Fund to the Storm Water Utility Fund to subsidize Storm Water related expenses. These transfers were eliminated due to the lack of funds available in the Water and Sewer Utilities. A summary of all internal transfers is presented in the Appendix on page 158. General Fund Page 15 III Revenues Total revenues for the General Fund are budgeted to increase $293,395. The primary reason for the increase is that ad valorem tax proceeds are expected to be $1,842,450. This is $116,607 more than fiscal year 1998/99 and is due to the increase in existing assessments and the addition of new assessments as reported by the Duval County Property Appraiser. The budget is based on the current millage rate of 3.1721 mills. The increase in assessed values should generate an estimated $78,586 in additional tax proceeds. Also noted on the Combined Summary of General Fund Revenues and Expenditures on page 19, is the increase in intergovernmental revenues of $140,263. This increase represents the expected contributions from Jacksonville and the Port Authority for the Pine Island park improvements. The remaining categories of revenues show very little change in the estimates. General Fund Expenditures The total General Fund expenditures approved are $6,343,265. This is $246,041 more than the fiscal year 1998/99 adjusted budget. The approved budgeted expenses exceed the budgeted revenues by 362,273. Expenditures for the various programs funded by General Fund resources are discussed with their respective departments to follow. Governing Body Page 29 Revenues This program is funded with General Fund Revenues. Expenditures Total programed expenditures for the City Commission are $25,626 and are estimated to be $4,589 lower than the current year. The reduction is primarily due to reducing the budget for operating expenses which will be charged to other administrative areas of the budget. City Administration Page 39 Revenues The City Clerk and Legal Counsel budgets are funded by an allocation of General Fund Revenues. The City Manager, Finance and the Human Resource Departments are funded through an allocation of Internal Service Charges. Expenses In total, expenditures for City Administration are budgeted to be $41,204 less than Fiscal Year 1998/99. The decrease is primarily due to the 1998/1999 budget containing funds for the new computer system. The 1999/2000 budget has no comparable expense item. The City Clerk's budget contains hardware and software upgrades to the imaging system. Also budgeted is one replacement computer and a lap top computer for the City Clerk's office. The Finance Department has budgeted to purchase a compact pick-up truck for the new custodial function to be used for trash, cleaning supplies and intra -departmental deliveries of supplies from the storeroom. Total expenses for City Administration are budgeted at $1,298,017. General Government Page 51 Revenues IV This program area is funded by General Fund revenues for the Non -Departmental and Beautification divisions of the General Fund. The Convention Development Revenues have been a steady source of funding and can be used for recreational improvements according to a City ordinance. These funds are typically budgeted to be transferred to the Capital Project fund when projects are approved. The revenues for the Capital Project Funds are transfers and one time deposits with reservations for particular purposes such as the anticipated grant proceeds for the development of the Tresca property. The revenues for the Debt Service Fund are transfers from the General Fund and the Gas Tax Fund for the payment of principal and interest on long term debt. Expenses The Expenses for General Government Program Area include Non -Departmental General Fund, Beautification, Convention Development Tax funds, Debt Service and General Government Capital Projects. The Non -Departmental General Fund expenses are budgeted at $818,270. This represents a $70,240 increase over the current budget. Some of the budgeted expenditures include the transfer to debt service, a transfer to the Pension Fund, a transfer to the Capital Project Fund and $250,000 set aside for possible land acquisition. Capital Projects Fund includes $95,000 for land acquisition in Tresca Park, $234,000 for the improvements in Bull Park and $111,618 for improvements to Pine Island. Also included in the Capital Project budget is $20,000 for landscaping the street end around the new life guard station which was opened in mid July this year. The Convention Development Tax Fund has budgeted in it $65,000 for the Town Center project. Also budgeted are transfers of $100,000 for bull Park and 15,000 for the Lifeguard Building. The Debt Service schedule shown on page 58 shows a decrease of $800,476. This is primarily due to the pay-off of the Gulf Breeze Loan. Planning and Building Page 63 Revenues An allocation of General Fund resources fund the Planning and Zoning and Building divisions. The C.D.B.G. grant is an annual allocation from the City of Jacksonville and funds approved projects. The Mayport Improvement Grant was a one-time occurrence and as such, a budget will not be a part of the City of Atlantic Beach's budget in the future. The revenues from the Tree Protection Fund are to be used to plant trees throughout the City upon recommendation of the Tree Conservation Board and the City Commission as well as the Beautification Advisory Committee and the City Manager. Expenditures The total expenditures for this program area are budgeted at $419,765 and show an increase of $24,202 from the fiscal year 1998/99 adjusted budget. V This increase is primarily due to the appropriation of tree protection funds. These funds are being considered as a potential source of funds for Bull Park and for other Beautification projects. The expenditures for the Planning and Zoning and the Building divisions reflect minor adjustments and represent providing the same level of service as fiscal year 1998/99. Public Safety Page 75 Revenues Revenues for Public Safety are mostly provided for by the General Fund. Proceeds from small grants, confiscations and receipts of a portion of court costs from Duval County are restricted for police related expenditures. Expenditures The total Public Safety expenditures are $3,399,296. This represents a dramatic decrease from fiscal year 1998/99 of $260,182. The decrease in total Public Safety expenditures is explained in the Fire Department explanation below.. Police Department Page 76 The total budget for the Police Department is $2,443,904 This represents an increase of $151,001 over the fiscal year 1998/99 adjusted budget. This budgeted increase is due to the addition of two patrol officers, one detective and upgrading a clerk position from part time to full time as well as a proposed 4% increase in wage. The Police Budget also reflects the reduction of one (1) position in the Communications Division. Fire Department Page 91 The total Fire Department expenditures for fiscal year 1999/2000 are budgeted to be $885,285 and are $378,234 less than the fiscal year 1998/99 expenditures. Although this is a significant decrease in expenses, the level of service was enhanced by adding advanced life support rescue capabilities. This decrease is the result of contracting out fire protection and rescue services to the City of Jacksonville, and the life guard building that was in the 1998-99 fiscal year. As is indicated on the Departmental Summary on page 92, the number of employees is cut down to just the life guards and the budget allocates a small portion of the Public Safety Director's salary to this program for contract administration. The lifeguard budget is fully funded by the City of Jacksonville as part of the Inter -local Agreement. Code Enforcement Page 98 The Code Enforcement budget reflects a decrease of $32,949 and is almost all attributable to the non-recurring expense of the Process Safety Management and Risk Management Program which was finished in the fiscal year 1998/99 budget. Parks and Recreation Page 101 Revenues for the Park and Recreation budget are mostly provided by the General Fund with the exception of the First Night budget. Expenditures: The total expenses for the Parks and Recreation program area were approved at $471,386 and are $116,683 more than the current year. The increase is attributable to VI the addition of two positions in the current year which were only partially funded. The operating budget for fiscal year 1999/2000 has the full year affect of these positions included. The positions that were added during the current year were the administrative assistant for the Parks and Recreation Director and the park attendant position for park maintenance and security. The Park Maintenance budget includes a vehicle for the park attendant position. This department will have the added workload associated with the addition of both Tresca and Pine Island parks. Public Works Page 113 At the present time, the Public Works Department is working on long-range master plans for its various divisions. These plans will include inventories, maps, and evaluations of the existing systems. They will also include examinations and recommendations for the long termed maintenance and growth of the systems. Where necessary, outside consulting may be necessary to assure the level of expertise required to identify, correct, and anticipate problems. The Public Works Department is the largest of all City departments with a diverse array of responsibilities. Total Revenues are budgeted at $9,369,405 which is $584,692 less than the current year. This reduction is the result of the elimination of transfers between utilities mentioned earlier. The total expense budget for all divisions for fiscal year 1999/2000 is $15,762,858 and is $1,267,652 more than the current year. Public Works Administration Page 115 Revenues The revenues are generated from internal service charges to the other Public Works Divisions for administration. Revenues will always equal expenses. Expenses The expenses of the Public Works Administration are $372,544 and are $56,155 more than last year. The increase is primarily attributable to adding the Public Works Inspector to the payroll expenses. These expenses were previously charged to projects directly. Street and Road Maintenance Page 117 Revenues This is a division of the General Fund and is funded with an allocation of its revenues. Expenditures The total budget for this division of the General Fund is $1,137,027 and is $244,488 more than the fiscal year 1998/99 budget. The increase is mostly attributable to moving the operating expenses of the Storm Water Utility to this budget. The Storm Water Utility does not have the resources to fund the street and drainage maintenance recommended by Public Works and the $3 per month fee being charged is not sufficient to cover these costs in the Utility. These expenses are justifiable General Fund expenses and, as such have been moved to this division. Also included in this budget are two projects: the design and re- construction of swales and concrete driveways on West 13th St., and the replacement of storm pipe from Stanley to Jackson and from Ardella VII Rd. to Donner Rd. Local Option Gas Tax Page 119 Revenues Local Option Gas Tax revenues are anticipated to be $464,000 with interest earnings, and are to be used for street improvements and maintenance or debt for related items. Expenses The approved budget includes $84,114 for debt service and $453,000 for street resurfacing. The streets to be resurfaced were selected by the Public Works Director as the highest priority. The streets selected this year are listed on page 156 in the Appendix. The Gas Tax Fund is expected to have on hand a cash reserve at year end of $1,084,019. This budget increases this designation to $1,000,000 from $870,000 for the Core City Project. One of the most critical issues relative to streets and roads is the condition of Sherry Drive. To complete the entire project, Atlantic Beach estimates the cost over $400,000. This will require additional negotiation between Atlantic Beach and Jacksonville to reach a resolution. Currently, no Atlantic Beach funding has been identified for Sherry Drive. Water Utility Fund Page 121 Revenues are generated from fees and interest earnings and are expected to be only $23,314 more than the current year. There is no rate increase again this year. The total revenue increase is due in part by new customers and in part to a higher estimate for delinquent charges. Expenses The total expenses for the Water Utility are estimated at $2,269,783 which is $1,008,454 less than fiscal year 1998/99. The total expenses are, however, $71,602 more than the budgeted revenues. This represents spending of some cash reserves to fund high priority capital outlay. Personal services are just slightly more than fiscal year 1998/99 due to the proposed 4% raises. The operating expenses are $91,805 less than the current year. The decrease in operating expenses is from a lower projected contract services cost for point repairs and a re- allocation of internal services from the Water Utility to the Sewer Utility. In prior years the internal service charges to the Water and Sewer utilities were split 50/50. These have been better divided to reflect the larger operation of the Sewer utility. The allocation of all internal services is presented on page 159 of the Appendix. The capital expenses have been reduced to just a few items in this budget. As shown on the capital summary on page 149 of the Appendix, there is only one large project: the replacement of 2" and 3" water mains on Beach Avenue between Ahern and 7th Street with 8" mains of about 2,500 ft. The Water Utility will continue to contribute $200,000 to the General Fund which is generated from the outside City rates of the Buccaneer System. There are no transfers to the Storm Water Utility budgeted this year. VIII Sewer Utility Page 126 Revenues This budget was balanced using revenues without rate increases and accumulated reserve balances. All revenue estimates were adjusted minimal amounts to reflect current trends. The total increase in projected revenues is $43,883 more than the fiscal year 1998/99 budget. Total revenues generated from the Sewer Utility are budgeted at $3,437,898. Expenses The total expenses budgeted for the Sewer Utility are $4,488,208. This represents a $151,259 decrease from fiscal year 1998/99 but it is $1,050,310 more than budgeted revenues. This budget reflects an increase in payroll related expenses for annual raises and a large increase of $254,612 in operating expenses. Most of this increase is due to the reallocation of internal service charges and increased estimates for contract service point repairs based on current trends. Capital outlay for the Sewer Utility is $94,547 lower than the current budget representing some projects being moved to the upcoming year from the current year. These projects are funded with reserves above the required operating reserves and funding for the Core City Project. The projects to be funded by the Sewer Utility are listed on page 150 of the Capital Improvement Program. The Sewer Utility will also continue to transfer $200,000 to the General Fund from its outside City rates of the Buccaneer System and will not contribute to the Storm Water Utility to subsidize its operating expenses. Sanitation Utility Page 131 Revenues Revenues for the Sanitation Utility are budgeted at $1,108,000 and are $55,162 higher than the expenses which are $1,052,838. The Sanitation Utility budget has again been balanced without the need for a rate increase. Expenses The decrease in operating expenses is due to a lower estimate of the amount to be paid to the City of Jacksonville for tippage related to the Inter -local Agreement and commercial accounts. The annual contract for garbage pick-up service increased per the contract indexed to the Consumer Price Index. The internal service charges to this program have also been reduced. The Sanitation Utility will continue to transfer $200,000 to the General Fund. Storm Water Utility Page 134 Revenues Storm Water Utility fees are budgeted at $245,000, the same as last year. Not included in the revenues are transfers from the Water and Sewer Utilities to pay for the Storm Water Utility portion of the debt service. Total revenues budgeted for fiscal year 1999/2000 are $260,000. Expenses The total proposed expenses for the Storm Water Utility are $291,500. This represents a IX decrease of $573,790 from the current year. This is due to moving all expenses related to this program, except for debt service, to the General Fund. The revenues generated by the Storm Water Utility fees do not even cover the debt service related to the storm water portion of the utility bond. As is evident on page 135, the revenues are $31,500 less than budgeted expenses. The restricted cash balance includes $400,000 for the storm water portion of the Core City Project. The funding for the Core City project has already had an adverse impact on the reserve balances available for other water, sewer and streets projects. Utility Bond Construction Page 137 Revenues This program is funded by the proceeds of the 1996 Utility Revenue Bonds and interest earnings on those proceeds. Expenses Project estimates change from year to year, but the total allocation for this program does not. The original proceeds with interest earnings, less what has been expended to date, are estimated to be $5,369,129. This is the budget for fiscal year 1999/2000 and it will be adjusted as final costs are realized. Currently all remaining funds have been programmed for Core City Project. The Buccaneer Waste Water Treatment Plant expansion is currently being constructed. After the close of this fiscal year, all unspent funds will roll forward to next year, adding to this budget. An ordinance amending the budget will be presented at that time to true up actual cost to the estimates. Page 151 of this budget shows the funding for the Core City proj ect. Fleet Maintenance Page 140 Revenues Revenues for this fund are generated through internal service charges. These revenues are charged to the users based on the number of vehicles associated with that division and are equal in total to the budgeted expenses. Expenses The total expenses budgeted for the Fleet Maintenance Division of Public Works is $244,715 and is $11,489 more than the fiscal year 1998/99 budget. This operation was privatized in fiscal year 1997/98 and as such contains no salary amounts. Pension Pages 143 Revenues The pension revenues include a decrease in earnings due to the anticipated reduction in investment balances as a result of the contract with the City of Jacksonville to provide fire protection services. Also not included in the budget are the revenues collected by and received from the State for the Fire Pension Fund. Expenses The total budgeted expenses for the Pension Fund are $440,000. The expenses reflect a decrease in benefits to be paid due to the transfer of the pension liabilities to Jacksonville. The budget was prepared with the benefit of the Annual Actuary Report which projects the costs of the pension fund for the up -coming year. The administrative costs for the pension are paid for by the General Fund. The total X budgeted for administration is $35,000. This amount includes actuary costs, attorney's fees, insurance and other miscellaneous items. Currently, the pension ordinance is being re- written to comply with state mandated changes, and other changes will be recommended by staff when the ordinance is proposed to the City Commission. Conclusion I would like to express my sincere appreciation to the City Commission, Citizens and staff members who participated in the formulation and approval of this budget. The allocation of public funds requires input from all levels of the community, and this budget reflects ideas and priorities as determined through the participation of individuals and groups dedicated to preserving and enhancing the quality of life in the City of Atlantic Beach. Respectfully submitted, David E. Thompson City Manager The City of Atlantic Beach The City of Atlantic Beach is a full service, ocean front community originally incorporated in 1926 as the Town of Atlantic Beach. The City contains approximately three square miles of land, predominantly residential in character. The City also incorporates almost two miles of ocean beach as its eastern boundary. The 1999 population is estimated at 13,800, but due to the City's operation of the Buccaneer district utilities and mutual aid agreements for Police and Fire services, the service area of the City includes more than 21,000 people. Atlantic Beaches population experienced a dramatic growth period between 1980 and 1990, but has settled into a somewhat slower, steadier growth in recent years. Atlantic Beach has an average 2.5 persons per household, a rate which has declined from 2.79 in 1980. Much of the development in the City has been residential, with Single-family lots accounting for more than 55% of the developed land area. Undeveloped land within the City, not counting parks and the Intracoastal marshes, totals only approximately 10% of the incorporated land area of the City. The City of Atlantic Beach is economically strong, with a stable tax base, healthy commercial business districts and above average income levels. The average household income level in Atlantic Beach is at, or above the median income for the Jacksonville metropolitan area. Taxable land values have steadily increased since 1980. The City contains a relatively small area of substandard housing units, the majority of these are located within a geographically defined area which has been the target of major rehabilitation efforts by the City and various Nonprofit organizations such as the Donner Community Development Corporation and Beaches Habitat. The overall condition of the housing stock within the target area has shown a marked improvement since the inception of the rehabilitation programs. 14,000 12,000 - 10,000 8,000 6,000 4,000 - 2,000 - 0 Atlantic Beach Population 1980 1990 1996 1997 1998 1 JAC2: 'OHVLU2 crr 4r1n YPORT ROAD HOODbff-ir, H \\\ IFS4 ATLJ t��1C� BCQW/ 17/\71r -If CITY LIMITS NEP TTXB BEACH Comvrehensi.ve Plan 0 rn z • Scale: 1" = 2,000 ft_ City of Atlantic Beach, Florida City of Atlantic Beach Tentative Budget Calendar Fiscal Year 1999-2000 ij:!:,:::::i::::i::iii'I.�i::i::iii::::i :::: ..........: :•:::: •.. :.. ................ ... ............::: ......;iiiiiiii::iii■■��. ::ii:{:::i::i::ii::ii::i i : iiiiiii:3iyi}ii: •i:•i:•isi:•i:•fishy;}iiii:4iii:i'L:i::i::iiiii} iii;{;:::::i:::iii::>:::}::+i:i;i:i i;:!;:;:i isi#:in;,;{y:•.'>�+>Yyy,'ri:.ii' y,i::::'•':i:Y •,i.;:;i::p::;::??':i':?:'+>:::j;:;:;:i}•'.::�:�::iii':::Y;:i;:;:i::;ii:i'>:::iii :}:;:i;{:i'ii::ii:i :•::::.....:..:.......:.:.:...... ..:.. :%...... .::. .:. ♦ •::.:: n...........• . v:0:4ii:•iiii:4: 4:•ii?iii: �x? (y�:;:i + .}}LL.�}j�::::ii.`•i::::ii>:i:;?:iiiiii`•iiii::i::i::i:2;::t::::i::i::i::i::: t:::i::i::i:>^�}�� ::::::............ ...........:..: ::::::::::::: • :•:::::::::::................................ ...................� �i j}' :...........:., .mac � . .���. .. . ... May 10 to June 10 Preparation of budget requests on-line, current year budget review. Department Heads June 10 Submit Detail Budget Requests on-line and submit program description pages. Department Heads June 10 to July 10 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 August 5 Preparation of Proposed Budget City Manager Finance Director Department Heads July 20 - 31 State Revenue Estimates provided Department of Revenue July 13 or July 27 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, 1998). City Commission August 9 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 16 to August 25 City Commission Workshops to review Proposed Budget Suggested meeting dates: Monday, August 16th; Wednesday, August 18t and Wednesday. August 25th. 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 13 Must hold public hearing to adopt the Tentative Budget and Millage ( F.S. 200.065 ) City Commission September 24 Publish Trim notice in local newspaper Finance Director September 27 Final Hearing to approve Budget and Millage Rate City Commission 3 RESOLUTION NO. 99-22 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 1,1999 AND ENDING SEPTEMBER 30, 2000, 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, 1999 and ending September 30, 2000; 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, 1999 and ending September 30, 2000, 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, 1999 and ending September 30, 2000, 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 3.1721 mills is 4.455%. 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, 4 Florida on the 27th day of September, 1999. Suzanne Shaughness Mayor / Presiding •'icer Approved as to form and correctness: ATTEST: trYktuAtiAt_ Alan C. Jensen, Esquire Maureen King, CM City Attorney City Clerk CERTIFICATION certify this to be a true and correct copy of the record in my otrice. WITNESSETH my hand and official sear of the City of Atlantic b ach, f Iona, this theaStilay of 1922_, City Clerk 5 ORDINANCE NO. 20-99-43 AN ORDINANCE ADOPTING THE FINAL BUDGET FOR THE CITY OF ATLANTIC BEACH, FLORIDA FOR FISCAL YEAR 1999/2000 BEGINNING OCTOBER 1,1999 AND ENDING SEPTEMBER 30, 2000. WHEREAS, the City Commission of the City of Atlantic Beach, Florida, on September 13th, 1999, 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 1999/2000 in the amount of $23,590,062 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 1999/2000 Final Budget be adopted. 2. This ordinance shall take effect immediately upon its adoption. Passed by the City Commission on first reading this 13`h day of September, 1999. t�. Passed by the City Commission on second and final reading this °' day of September, 1999. ,Sex a 44 Suzanne Shaughness Mayor / Presiding Officer CERTIFICATION 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 each, Florida, thin thea.S'day of isci9 . 44 r-��— --City Clerk Approved as to form and correctness: ATTEST: an C. Jen f , Esquire City Attor ey Quun-st. Maureen King, CMC City Clerk E CITY OF ATLANTIC BEACH COMBINED SUMMARY OF REVENUES AND EXPENDITURES SUMMARY OF ALL FUNDS CASH CARRY FORWARD REVENUES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1998-2000 DECREASE 26,800,860 29,660,289 31,947,800 27,397,946 (4,549,854) General Fund 5,416,586 5,770,307 5,687,597 5,980,992 293,395 Special Revenue Funds 613,425 739,852 707,368 722,196 14,828 Debt Service Fund 518,245 379,592 1,052,559 225,497 (827,062) Capital Project Fund 490,818 735,228 417,060 329,118 (87,942) Enterprise Funds 8,671,352 7,929,346 8,066,943 7,124,079 (942,864) Internal Service Funds 1,276,788 1,450,153 1,628,392 1,644,653 16,261 Trust and Agency Funds 2,037,608 1,458,213 1,444,674 1,349,933 (94,741) TOTAL REVENUES 19,024,822 18,462,691 19,004,593 17,376,468 (1,628,125) OTHER FINANCING SOURCES 123,584 403,916 TOTAL RESOURCES 45,949,266 48,526,896 50,952,393 44,774,414 (6,177,979) EXPENDITURES General Fund 4,999,053 5,159,236 6,097,224 6,343,265 246,041 Special Revenue Funds 311,294 265,553 546,975 908,270 361,295 Debt Service Fund 616,101 377,680 1,033,068 232,592 (800,476) Capital Project Fund 195,062 644,355 769,713 460,618 (309,095) Enterprise Funds 7,911,832 7,696,087 12,797,622 13,471,458 673,836 Internal Service Funds 1,302,143 1,444,336 1,632,448 1,644,653 12,205 Trust and Agency Funds 463,018 519,149 644,035 529,207 (114,828) TOTAL EXPENDITURES 15,798,503 16,106,396 23,521,085 23,590,063 68,978 OTHER FINANCING USES 490,474 472,700 CASH RESERVES 29,660,289 31,947,800 27,431,308 21,184,351 (6,246,957) TOTAL EXPENDITURES AND CASH RESERVES 45,949,266 48,526,896 50,952,393 44,774,414 (6,177,979) RESOURCE ALLOCATION: Personal Services 5,183,330 5,503,186 5,568,278 5,455,173 (113,105) Operating Expenses 4,758,717 5,093,982 6,340,395 6,751,639 411,244 Capital Outlay 3,166,164 2,136,341 6,983,638 8,265,673 1,282,035 Debt Service 1,362,060 1,683,677 2,746,896 1,931,463 (815,433) Transfers 1,328,232 1,689,210 1,881,878 1,186,115 (695,763) TOTAL 15,798,503 16,106,396 23,521,085 23,590,063 68,978 7 Summary of all Departments Combined Summary Expenditures REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE Expenditures: Governing Body 25,518 31,270 30,215 25,626 (4,589) City Administration 1,057,827 1,132,482 1,339,221 1,298,017 (41,204) General Government 1,573,804 1,741,635 2,690,124 1,773,115 (917,009) Planning and Building 249,939 374,298 395,563 419,765 24,202 Public Safety 2,942,403 3,178,286 3,659,478 3,399,296 (260,182) Parks and Recreation 313,395 250,696 354,703 471,386 116,683 Public Works 9,204,669 8,914,268 14,495,206 15,762,858 1,267,652 Pension 430,948 483,461 556,575 440,000 (116,575) Total Expenses Resource Allocation 15,798,503 16,106,396 23,521,085 23,590,063 68,978 Personal Services 5,183,330 5,503,186 5,568,278 5,455,173 (113,105) Operating Expenses 4,758,717 5,093,982 6,340,395 6,751,639 411,244 Capital Outlay 3,166,164 2,136,341 6,983,638 8,265,673 1,282,035 Debt Service 1,362,060 1,683,677 2,746,896 1,931,463 (815,433) Transfers 1,328,232 1,689,210 1,881,878 1,186,115 (695,763) Total Expenses Governing Body City Administration General Government Planning and Building Public Safety Parks and Recreation Public Works Pension 15,798,503 16,106,396 23,521,085 23,590,063 68,978 Summary of all Departments Summary of Authorized Positions 1998-99 1999-2000 5 5 22 22 2 2 4 4 76 61 4 6 40 41 153 141 City of Atlantic Beach Revenues 1999/2000 Operating Budget (7 8%) Trust and Agency Funds (1 9%) Capital Project Fund (41.0%) Enterprise Funds (34 4%) General Fund (4.2%) Special Revenue Funds (9 5%) Internal Service Funds (1 3%) Debt Service Fund City of Atlantic Beach Expenditures' 1999/2000 Annual Operating Budget (28 6%) Operating Expenses (23 1%) Personal Services (35 0%) Capital Outlay (5.0%) Transfers (8 2%) Debt Service 9 CITY OF ATLANTIC BEACH GOVERNMENT ORGANIZATION CHART JUDICIAL BRANCH LEGISLATIVE BRANCH VOTERS CITY COMMISSION EXECUTIVE BRANCH LEGAL COUNSEL CITY CLERK CITY MANAGER PUBLIC SAFETY DEPARTMENT PUBLIC WORKS DEPARTMENT PLANNING and ZONING DEPARTMENT BUILDING DEPARTMENT FINANCE DEPARTMENT HUMAN RESOURCES DEPARTMENT PARKS and RECREATION DEPARTMENT BEAUTIFICATION DEPARTMENT 10 CITY OF ATLANTIC BEACH ORGANIZATION CHART POSITION DESCRIPTIONS 1 CITY COMMISSION Mayor _Commissioners (4.0) CITY CLERK _City Clerk _Records Maintenance Clerk _Secretary / Records Clerk CITY MANAGER 1 LEGAL COUNSEL LCity Attorney City Manager Administrative Assistant — Receptionist — Receptionist (PT) PLANNING and ZONING DEPARTMENT BUILDING DEPARTMENT _City Planner _Building Inspector _Permit Clerk (0.5) _Permit Clerk (0.5) Activity Director (0.5) _CDC Office Supervisor (PT) PARKS and RECREATION DEPARTMENT A BEAUTIFICATION DEPARTMENT ^Recreation Director Administrative Assistant Parks Maintenance Director Park Attendant _Activity Director (0.5) Recreation Leader (P1) — Custodian (PT) PUBLIC SAFETY DEPARTMENT PUBLIC WORKS DEPARTMENT FINANCE DEPARTMENT HUMAN RESOURCES DEPARTMENT _Beautification Coordinator (PT) _City Gardener Human Resource Manager Human Resource Assistant CITY OF ATLANTIC BEACH ORGANIZATION CHART POSITION DESCRIPTIONS LIFEGUARDS FIRE (Contracted) _Lifeguard Captain (PT) _Lifeguard Lieutenants (PT) (2.0) _Lifeguards (PT) (15.0) PUBLIC SAFETY DEPARTMENT `Director of Public Safety POLICE CODE ENFORCEMENT LCode Enforcement Officer Deputy Police Chief Administrative Assistant Police Records Specialist Clerk Police Lieutenants (2.0) ^Police Sergeants (4.0) Police Officers (17.0) _Police Detectives (3.0) Communications Supervisor Communications Operators (5.0) Communications Operators (PT) (4.0) _Animal Control Officers (2.0) _School Crossing Guards (3.0) 12 CITY OF ATLANTIC BEACH ORGANIZATION CHART POSITION DESCRIPTIONS PUBLIC WORKS DEPARTMENT Public Works Director Assistant Public Works Director Adminisrative Assistant Public Works Inspector Dispatcher / Clerk WATER ATLANTIC BEACH BUCCANEER Water Plant Superintendent C Distribution Operators (3.0) Collection Distribution Supervisor Cross Connection Administrator (0.5) Meter Reader (0.5) Utility Plant Director (0.5) Utility Worker (0.5) Dual License Operator Distribution/Collection Operator Cross Connection Administrator (0.5) Meter Reader (0.5) SEWER ATLANTIC BEACH BUCCANEER _Utility Plant Director Lead Utility Plant Operator _Plant Operators (4.0) Heavy Equipment Operator _Plant Operators (PT) (2.0) Lab Technician (PT) Meter Reader (0.5) SANITATION (Contracted) Heavy Equipment Operator (0.1) STREETS and ROAD MAINTENANCE Division Director Mechanic II General Maintenance Worker II (6.0) Public Works Crew Chief Heavy Equipment Operator (0.9) Utility Plant Director (0.5) _Lead Utility Plant Operator Plant Operator Distribution / Collection Operator Heavy Equipment Operator (PT) _Utility Worker (0.5) Meter Reader (0.5) FLEET MAINTENANCE (Contracted) 13 CITY OF ATLANTIC BEACH ORGANIZATION CHART POSITION DESCRIPTIONS FINANCE DEPARTMENT Finance Director — Deputy Finance Director Utility Billing Supervisor Customer Service Supervisor — Customer Service Representatives (2.0) — Accounting Clerks (2.0) Computer Operator — _ Purchasing Agent Purchasing Clerk — Custodian 14 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 cash 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. 15 (45.6%) School Board City of Atlantic Beach Office of the Property Appraiser Final 1999 Millages Where Your Tax Dollar Goes (15.4%) Atlantic Beach (36.5%) Duval County (0.2%) Inland Navigation (2.3%) Water Managemei 16 Office of the Property Appraiser Duval County Florida Summary of 1999 Actual Millages District Town of Baldwin Atlantic Beach Duval County (excl.Beaches and Baldwin) Neptune Beach Old City of Jacksonville Jacksonville Beach 25 20 15 10 5 0 5 4 3 2 0 Urban Duval Water Florida 1999 Service School County Management Inland Final District Board Govemment District Navigation Millages 1.7086 9.3660 7.4954 0.4820 0.0440 19.0960 3.1721 9.3660 7.4954 0.4820 0.0440 20.5595 0.0000 9.3660 10.7861 0.4820 0.0440 20.6781 3.1021 9.3660 7.4954 0.4820 0.0440 20.4895 0.0000 9.3660 10.7861 0.4820 0.0440 20.6781 3.9071 9.3660 8.3754 0.4820 0.0440 22.1745 1999 Actual Millages 19.0960 20.5595 20.6781 Baldwin Atlantic Beach Duval County 20.4895 20.6781 22.1745 Neptune Beach Old City Jacksonville Jacksonville Beach 1999 Actual Millages for Beaches 3.1721 Atlantic Beach 3.1021 Neptune Beach 3.9017 Jacksonville Beach 17 5 4.5 4 3.5 3 2.5 2 Year 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 City of Atlantic Beach Eleven Year Operating Millage Comparison 1989 to 1999 Atlantic Beach 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 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 1996 1999 Atlantic Beach ® Jax Beach Neptune Beach 18 (3.2%) licenses end Pemifs General Fund Revenues I Annual Operating Budget (48 6%) Taxes (32.0%) tiergovermanfaf Reveues (0 4%) Qty Corner ssi on (14.0%) Fire General Fund Expenditures 19130/2000 Annual Operating Budget (37.7%) Price (1.3%) Fines and ForfeiMes (10.0%) Irierfud Transfers (3.2%) Mscdneaa Revenues (1.7%) Charges for Services (17.9%) Streets and Roads (6.5%) Perks and Recreation (1.3%) Beatlificaeon 19 CITY OF ATLANTIC BEACH COMBINED SUMMARY OF REVENUES AND EXPENDITURES GENERAL FUND CASH CARRY FORWARD REVENUES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE 2,608,271 2,925,177 3,574,330 3,164,703 (409,627) Taxes 2,463,338 2,636,885 2,792,823 2,909,430 116,607 Licenses and Permits 212,396 198,261 181,200 189,200 8,000 Intergovernmental Revenues 1,669,674 1,811,267 1,774,224 1,914,487 140,263 Charges for Services 82,999 106,836 97,150 100,375 3,225 Fines and Forfeitures 85,375 83,076 74,700 78,000 3,300 Miscellaneous Revenues 295,604 288,790 167,500 189,500 22,000 Interfund Transfers 607,200 645,192 600,000 600,000 Debt Proceeds TOTAL REVENUES 5,416,586 5,770,307 5,687,597 5,980,992 293,395 OTHER FINANCING SOURCES 38,082 TOTAL RESOURCES 8,024,857 8,733,566 9,261,927 9,145,695 (116,232) EXPENDITURES City Commission 25,518 31,270 30,215 25,626 (4,589) Legal Council 103,882 75,144 80,736 81,440 704 City Clerk 127,862 141,837 175,652 189,183 13,531 Planning and Zoning 82,641 85,356 97,863 102,381 4,518 Building 109,930 129,791 138,666 146,228 7,562 Code Enforcement 65,356 73,262 103,056 70,107 (32,949) Police 1,728,742 1,952,071 2,167,012 2,391,904 224,892 Fire 1,096,294 1,122,717 1,263,519 885,285 (378,234) Streets and Roads 607,792 604,119 892,539 1,137,027 244,488 Beautification 45,156 90,610 73,633 81,635 8,002 Parks and Recreation 313,395 245,069 326,303 414,179 87,876 General Government 692,485 607,990 748,030 818,270 70,240 TOTAL EXPENDITURES 4,999,053 5,159,236 6,097,224 6,343,265 246,041 OTHER FINANCING USES 100,627 CASH RESERVES 2,925,177 3,574,330 3,164,703 2,802,430 (362,273) TOTAL EXPENDITURES AND CASH RESERVES 8,024,857 8,733,566 9,261,927 9,145,695 (116,232) RESOURCE ALLOCATION: Personal Services 2,991,021 3,195,216 3,133,294 2,921,998 (211,296) Operating Expenses 1,332,997 1,336,948 1,987,773 2,544,566 556,793 Capital Outlay 162,988 163,350 474,619 494,700 20,081 Debt Service Transfers 512,047 463,722 501,538 382,001 (119,537) TOTAL 4,999,053 5,159,236 6,097,224 6,343,265 246,041 20 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 Local Altemative Fuel / Decal Subtotal Sales and Use Tax REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE 1,420,033 1,519,645 1,725,843 1,842,450 116,607 2,336 5,414 1,200 1,200 1,422, 369 1,525,059 1,727,043 1,843,650 116,607 433 540 500 500 433 540 500 500 Electricity 475,597 501,116 480,000 480,000 Telecommunications 14,465 15,073 15,000 16,000 Gas C.A.T.V. 56,108 62,127 55,000 55,000 Subtotal Franchise Fees 546,170 578,316 550,000 551,000 1,000 1,000 Electricity 307,953 331,985 320,000 320,000 Telecommunications 144,825 153,314 150,000 155,000 5,000 Gas 38,518 40,694 41,000 35,000 (6,000) Fuel Oil 277 280 280 Subtotal Utility Service Taxes 491,296 526,270 511,280 510,280 (1,000) Penalty and Interest on Taxes 3,070 6,700 4,000 4,000 Subtotal Other Taxes 3,070 6,700 4,000 4,000 TOTAL TAXES & FRANCHISE FEES LICENSES AND PERMITS City Occupational Licenses 62,084 69,023 62,000 62,000 Building Permits 141,805 122,633 112,000 120,000 City Pet Licenses 3,617 3,090 3,200 3,200 Other 4,890 3,515 4,000 4,000 2,463,338 2,636,885 2,792,823 2,909,430 116,607 TOTAL LICENSES & PERMITS 8,000 212,396 198,261 181,200 189,200 8,000 INTERGOVERNMENTAL REVENUES Firefighter Supplemental 737 4,963 1,200 (1,200) Grants 3,518 10,551 7,500 7,500 Inland Navigation / FCT Grant 18,763 (18,763) Subtotal State Grants 4,255 15,514 19,963 7,500 (12,463) 2 Cent Cigarette Tax 21,852 23,654 23,318 20,557 (2,761) State Revenue Sharing 264,069 276,894 256,502 237,681 (18,821) Mobile Home Licenses 3,152 4,540 3,100 3,200 100 Alcoholic Beverage Licenses 6,903 8,430 8,400 7,500 (900) Half Cent Sales Tax 967,974 1,058,356 1,119,431 1,174,056 54,625 Motor Fuel Tax Rebate 3,670 6,041 3,700 3,500 (200) Duval County & Port Auth. Contribution 130,000 130,000 Emergency Management 10,512 (10,512) County Occupational Licenses 16,353 28,012 18,000 18,000 Duval County Shared Revenues 381,446 389,826 311,298 312,493 1,195 Subtotal State Shared Revenue 1,665,419 1,795,753 1,754,261 1,906,987 152,726 TOTAL INTERGOVERNMENTAL 1,669,674 1,811,267 1,774,224 1,914,487 140,263 21 CHARGES FOR SERVICES Radon Gas Fee Subtotal General Government REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE 133 63 50 75 25 133 63 50 75 25 911 Interlocal Agreement 54,900 62,655 54,900 60,000 5,100 Public Safety 811 5,003 900 (900) C.P.R. Registration Fees 875 1,500 (1,500) Subtotal Public Safety 56,586 67,658 57,300 60,000 2,700 Dept of Transportation Agreement 25,900 38,000 39,000 39,000 Parking Permits Subtotal Transportation 25,900 38,000 39,000 39,000 Animal Control Fees 380 1,115 800 1,300 500 Subtotal Human Services 380 1,115 800 1,300 500 TOTAL CHARGES FOR SERVICE 82,999 106,836 97,150 100,375 3,225 FINES AND FORFEITURES Fines and Forfeitures 75,042 70,734 70,000 70,000 Parking Tickets 3,605 3,158 2,200 3,000 800 Subtotal Court Cases 78,647 73,892 72,200 73,000 800 Violations of Ordinances 6,728 9,184 2,500 5,000 2,500 Subtotal Violations of Ord. 6,728 9,184 2,500 5,000 2,500 TOTAL FINES & FORFEITS 85,375 83,076 74,700 78,000 3,300 JVIISCELLANEOUS REVENUES Interest Earnings 172,772 197,057 150,000 165,000 15,000 Rents and Royalties 610 Special Assesments 9,518 2,500 (2,500) Impact Fees - ( Section H) 42,172 11,010 10,000 12,000 2,000 Property Loss Reimbursement 29,052 16,419 Property Surplus Sales 3,725 25,131 3,000 3,000 Contributions / Donations 10,949 17,973 1,000 8,500 7,500 Other 26,806 21,200 1,000 1,000 TOTAL MISCELLANEOUS REV. 295,604 288,790 167,500 189,500 22,000 INTERFUND TRANSFERS Transfer from Water Fund 200,000 219,096 200,000 200,000 Transfer from Sewer Fund 200,000 219,096 200,000 200,000 Transfer from Sanitation 200,000 200,000 200,000 200,000 Transfer from Convention Dev. Tax 4,000 Transfer from Police Trust Fund 7,200 3,000 Transfer from Paving Improvement Fund Transfer from Gas Tax Fund Transfer from Grants TOTAL INTERFUND TRANSFER 607,200 645,192 600,000 600,000 DEBT PROCEEDS Loan Proceeds TOTAL DEBT PROCEEDS GRAND TOTAL 5,416,586 5,770,307 5,687,597 5,980,992 293,395 22 CITY OF ATLANTIC BEACH SUMMARY OF EXPENDITURES GENERAL FUND CITY ADMINISTRATION CITY COMMISSION LEGAL COUNSEL ACTUAL 1996-97 REVISED ACTUAL BUDGET BUDGET INCREASE 1997-98 1998-99 1999-2000 DECREASE 25,518 31,270 30,215 25,626 (4,589) 103,882 75,144 80,736 81,440 704 TOTAL 129.400 106.414 110.951 107 066 (3,885) PLANNING AND DEVELOPMENT PLANNING AND ZONING 82,641 85,356 97,863 102,381 4,518 CODE ENFORCEMENT 65,356 73,262 103,056 70,107 (32,949) BUILDING 109,930 129,791 138,666 146,228 7,562 TOTAL 257.927 288.409 339.585 318.716 (20.869) CITY CLERK CITY CLERK 127,862 141,837 175,652 189,183 13,531 GENERAL GOVERNMENT NON -DEPARTMENTAL 692,485 607,990 748,030 818,270 70,240 POLICE ADMINISTRATION 421,241 492,479 575,854 598,070 22,216 PATROL 946,831 1,048,196 1,088,739 1,287,109 198,370 DETECTIVE 117,159 127,265 143,442 181,282 37,840 DISPATCH 195,996 207,944 257,108 235,141 (21,967) ANIMAL CONTROL 38,395 67,159 89,389 77,246 (12,143) SCHOOL GUARDS 9,120 9,028 12,480 13,056 576 TOTAL 1.728.742 1.952,071 2,167.012 2.391.904 224,892 FIRE ADMINISTRATION 179,940 198,680 381,320 742,807 361,487 CONTROL 697,372 746,630 581,014 (581,014) VOLUNTEERS 3,067 528 PREVENTION 104,204 71,534 59,984 (59,984) LIFEGUARDS 111,711 105,345 241,201 142,478 (98,723) TOTAL 1.096,294 1.122.717 1263.519 885.285 (378.234) STREETS AND ROADS STREETS AND ROADS BEAUTIFICATION BEAUTIFICATION 607,792 604,119 892,539 1,137,027 244,488 45,156 90,610 73,633 81,635 8,002 PARKS AND RECREATION ADMINISTRATION 75,004 81,414 100,277 115,643 15,366 ACTIVITIES 49,546 35,394 42,567 61,886 19,319 PARK MAINTENANCE 188,845 128,261 183,459 236,650 53,191 TOTAL 313.395 245.069 326.303 414.179 87.876 TOTAL EXPENDITURES 4,999,053 5,159,236 6,097,224 6,343,265 246,041 23 CITY OF ATLANTIC BEACH COMBINED SUMMARY OF REVENUES AND EXPENDITURES SPECIAL REVENUE FUNDS REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE CASH CARRY FORWARD 311,971 643,601 1,126,774 1,287,167 160,393 REVENUES Community Dev. Block Grant 57,368 152,784 150,400 150,156 (244) Convention Dev. Tax Fund 57,133 67,893 50,000 56,000 6,000 Local Option Gas Tax 478,983 477,632 445,000 491,040 46,040 Police Grant Funds 19,941 10,065 56,968 20,000 (36,968) Tree Protection Fund 21,478 5,000 5,000 Mayport Improvement Fund 10,000 TOTAL REVENUES 613,425 739,852 707,368 722,196 14,828 OTHER FINANCING SOURCES 34,155 9,974 TOTAL RESOURCES 959,551 1,393,427 1,834,142 2,009,363 175,221 EXPENDITURES Community Dev. Block Grant 57,368 152,784 150,400 150,156 (244) Convention Dev. Tax Fund 25,000 21,000 65,680 180,000 114,320 Local Option Gas Tax 208,985 85,227 255,430 537,114 281,684 Police Grant Funds 19,941 175 66,831 20,000 (46,831) Tree Protection Fund 5,000 21,000 16,000 Mayport Improvement Fund 6,367 3,634 (3,634) TOTAL EXPENDITURES 311,294 265,553 546,975 908,270 361,295 OTHER FINANCING USES 4,656 1,100 CASH RESERVES 643,601 1,126,774 1,287,167 1,101,093 (186,074) TOTAL EXPENDITURES AND CASH RESERVES 959,551 1,393,427 1,834,142 2,009,363 175,221 RESOURCE ALLOCATION: Personal Services 14,986 18,062 30,746 32,251 1,505 Operating Expenses 49,602 105,222 142,754 151,801 9,047 Capital Outlay 37,721 53,042 301,307 525,104 223,797 Debt Service Transfers 208,985 89,227 72,168 199,114 126,946 TOTAL 311,294 265,553 546,975 908,270 361,295 24 CITY OF ATLANTIC BEACH COMBINED SUMMARY OF REVENUES AND EXPENDITURES ENTERPRISE FUNDS CASH CARRY FORWARD REVENUES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE 16,862,722 17,391,241 17,485,185 12,721,144 (4,764,041) Water Utility 2,459,082 2,299,960 2,174,867 2,198,181 23,314 Sewer Utility 4,131,654 3,528,754 3,394,015 3,437,898 43,883 Sanitation 1,067,466 1,102,172 1,094, 949 1,108,000 13,051 Storm Water Utility 437,608 511,577 953,112 260,000 (693,112) Utility Bond Construction 575,542 486,883 450,000 120,000 (330,000) TOTAL REVENUES 8,671,352 7,929,346 8,066,943 7,124,079 (942,864) OTHER FINANCING SOURCES 56,580 314,265 TOTAL RESOURCES 25,590,654 25,634,852 25,552,128 19,845,223 (5,706,905) EXPENDITURES Water Utility 1,586,946 2,126,986 3,278,237 2,269,783 (1,008,454) Sewer Utility 2,426,688 3,102,412 4,639,467 4,488,208 (151,259) Sanitation 1,061,528 1,072,640 1,080,453 1,052,838 (27,615) Storm Water Utility 240,519 391,746 868,246 291,500 (576,746) Utility Bond Construction 2,596,151 1,002,303 2,931,219 5,369,129 2,437,910 TOTAL EXPENDITURES 7,911,832 7,696,087 12,797,622 13,471,458 673,836 OTHER FINANCING USES 287,581 453,580 CASH RESERVES 17,391,241 17,485,185 12,754,506 6,373,765 (6,380,741) TOTAL EXPENDITURES AND CASH RESERVES 25,590,654 25,634,852 25,552,128 19,845,223 (5,706,905) RESOURCE ALLOCATION: Personal Services 879,894 958,346 995,786 1,059,646 63,860 Operating Expenses 2,977,992 3,064,643 3,475,535 3,347,190 (128,345) Capital Outlay 2,726,745 1,262,598 5,319,361 6,765,751 1,446,390 Debt Service 727,201 1,287,239 1,713,828 1,698,871 (14,957) Transfers 600,000 1,123,261 1,293,112 600,000 (693,112) TOTAL 7,911,832 7,696,087 12,797,622 13,471,458 673,836 25 CITY OF ATLANTIC BEACH COMBINED SUMMARY OF REVENUES AND EXPENDITURES INTERNAL SERVICE FUNDS REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE CASH CARRY FORWARD 3,455 8,578 5,706 1,650 (4,056) REVENUES City Manager 191,585 201,631 210,247 215,316 5,069 Finance and Accounting 613,996 602,732 740,826 690,493 (50,333) Public Works Administration 290,584 284,828 314,298 372,544 58,246 Fleet Maintenance 180,623 253,796 233,226 244,715 11,489 Human Resources 107,166 129,795 121,585 (8,210) TOTAL REVENUES 1,276,788 1,450,153 1,628,392 1,644,653 16,261 OTHER FINANCING SOURCES 31,524 8,026 TOTAL RESOURCES 1,311,767 1,466,757 1,634,098 1,646,303 12,205 EXPENDITURES City Manager 192,942 203,176 210,245 215,316 5,071 Finance and Accounting 633,141 605,159 742,793 690,493 (52,300) Public Works Administration 290,583 283,799 316,389 372,544 56,155 Fleet Maintenance 185,477 245,036 233,226 244,715 11,489 Human Resources 107,166 129,795 121,585 (8,210) TOTAL EXPENDITURES 1,302,143 1,444,336 1,632,448 1,644,653 12,205 OTHER FINANCING USES 1,046 16,715 CASH RESERVES 8,578 5,706 1,650 1,650 TOTAL EXPENDITURES AND CASH RESERVES 1,311,767 1,466,757 1,634,098 1,646,303 12,205 RESOURCE ALLOCATION: Personal Services 936,538 946,182 971,052 1,091,678 120,626 Operating Expenses 303,199 466,400 542,758 533,475 (9,283) Capital Outlay 43,648 12,996 118,638 19,500 (99,138) Debt Service 18,758 18,758 Transfers TOTAL 1,302,143 1,444,336 1,632,448 1,644,653 12,205 26 CITY OF ATLANTIC BEACH COMBINED SUMMARY OF REVENUES AND EXPENDITURES TRUST AND AGENCY FUNDS CASH CARRY FORWARD REVENUES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE 6,558,196 8,134,111 9,071,870 9,872,509 800,639 Pension 1,986,101 1,384,736 1,381,774 1,284,433 (97,341) Police Trust Fund 51,507 52,785 24,500 24,500 First Night Special Event Fund 20,102 38,400 41,000 2,600 Earth Fest Special Event Fund 590 TOTAL REVENUES 2,037,608 1,458,213 1,444,674 1,349,933 (94,741) OTHER FINANCING SOURCES 1,325 TOTAL RESOURCES 8,597,129 9,592,324 10,516,544 11,222,442 705,898 EXPENDITURES Pension 430,948 483,461 556,575 440,000 (116,575) Police Trust Fund 32,070 30,061 59,060 32,000 (27,060) First Night Special Event Fund 5,147 28,400 57,207 28,807 Earth Fest Special Event Fund 480 TOTAL EXPENDITURES 463,018 519,149 644,035 529,207 (114,828) OTHER FINANCING USES 1,305 CASH RESERVES 8,134,111 9,071,870 9,872,509 10,693,235 820,726 TOTAL EXPENDITURES AND CASH RESERVES 8,597,129 9,592,324 10,516,544 11,222,442 705,898 RESOURCE ALLOCATION: Personal Services 360,891 385,380 437,400 349,600 (87,800) Operating Expenses 94,927 120,769 191,575 174,607 (16,968) Capital Outlay Debt Service Transfers 7,200 13,000 15,060 5,000 (10,060) TOTAL 463,018 519,149 644,035 529,207 (114,828) 27 28 Governing Body Combined Summary Expenditures REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE Revenues: General Fund Resources 25,518 31,270 30,215 25,626 (4,589) Total Revenues 25,518 31,270 30,215 25,626 (4,589) Expenditures: City Commission Total Expenses Resource Allocation 25,518 31,270 30,215 25,626 (4,589) 25,518 31,270 30,215 25,626 (4,589) Personal Services 16,271 16,312 16,195 16,206 11 Operating Expenses 9,247 14,958 14,020 9,420 (4,600) Capital Outlay Debt Service Transfers Total Expenses 25,518 31,270 30,215 25,626 (4,589) Summary of Authorized Positions 1998-99 1999-2000 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 29 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. Workload Data Activity Est. FY -99 FY -98 City Council Meetings and Workshops 52 48 30 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND CITY COMMISSION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 15,090 15,089 15,000 15,000 Overtime Special Pay SUB -TOTAL BENEFITS FICA Pension Health Insurance Worker & Unemploy Comp SUB -TOTAL Total WAGES and BENEFITS 15,090 15,089 15,000 15,000 1,154 1,154 1,148 1,148 27 1,181 69 1,223 47 58 11 1,195 1,206 11 16,271 16,312 16,195 16,206 11 OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services Travel and Per Diem 3,438 4,294 500 500 Communication Postage 27 Utilities Rentals, Leases 30 100 (100) Insurance Repairs, Maintenance 206 540 500 (500) Printing, Publishing 1,707 750 750 Advertising, Promotion Other Current Charges 3,301 1,975 4,300 500 (3,800) Office Supplies 200 1,000 800 Operating Supplies 652 1,375 1,000 (1,000) Books, Training, Memberships 1,650 5,010 6,670 6,670 Internal Service Charges Total Operating Expenses 9,247 14,958 14,020 9,420 (4,600) 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: 25,518 31,270 30,215 25,626 (4,589) 31 Name & Address CITY OF ATLANTIC BEACH CODE ENFORCEMENT BOARD (3 -year term) $usiness Home Exp.Date Position Phone Phone Ken Rogosheske 9/30/2001 Chairman 241-8721 249-4417 1810 Sevilla Blvd., #306 Atlantic Beach, FL 32233 Richard Mann 9/30/2001 V -Chairman 249-2779 337 5th Street Atlantic Beach, FL 32233 Tami Deitchman 9/30/2001 Member 246-4553 332 6th Street Atlantic Beach, FL 32233 James Pelkey 9/30/2000 Member 246-8659 247-0977 1887 Beach Avenue Atlantic Beach, FL 32233 Robert Etheridge 9/30/2000 Member 247-4393 2206 Laughing Gull Circle Atlantic Beach, FL 32233 Curtis M Sanders, Jr. 9/30/1999 Member 270-2200 2320 Barefoot Trace Atlantic Beach, FL 32233 Lou Etta Waters 9/30/1999 Member 249-8366 840 Sailfish Drive Atlantic Beach, FL 32233 Linda Kilis Secretary 247-5810 Karl Grunewald Code Enforcement Officer 247-5855 Suzanne Green 105 B Solano Road Ponte Vedra Beach FL 32082 Prosecuting 280-8770 Attorney Alan Jensen City 246-2500 241-5870 935 N. 3rd Street Attorney P.O. Box 50457 Jacksonville Beach, FL 32240 (Home: 55 Quail Lane, Jacksonville Beach, FL 32250) Revised 03-26-99 32 CITY OF ATLANTIC BEACH COMMUNITY DEVELOPMENT BOARD (4 -Year term) NAME & ADDRESS Don Wolfson 1725 Beach Avenue Atlantic Beach, FL 32233 Pat Pillmore 995 Camelia Street Atlantic Beach, FL 32233 Leonard "Buzzy" Grunthal 459 Ocean Boulevard Atlantic Beach, FL 32233 Mary Walker 390 Tenth Street Atlantic Beach, FL 32233 Sharette Simpkins 354 19th Street Atlantic Beach, FL 32233 Robert Frohwein P.O. Box 50805 Jacksonville Beach, FL 32240 Dezmond Waters 1835 Seminole Road Atlantic Beach, FL 32233 Alan Jensen, Esq. 708 North Third Street Jacksonville Beach, FL 32250 George Worley, II Pat Harris Revised 1/29/99 EXP. DATE POSITION BUSINESS HOME 12/31/1999 Chairman 12/31/2000 Member 12/31/1999 Member 12/31/2000 Member 12/31/2001 Member 12/31/2002 Member 12/31/2001 Member 731-3437 246-0847 Fax: 733-9735 630-0995 249-2285 356-1060 246-6194 727-3707 241-0460 354-4300 247-1977 247-1265 646-5100 241-2984 City Attorney 246-2500 241-5870 City Planner 247-5817 247-5826 Secretary 33 CITY OF ATLANTIC BEACH CULTURAL ARTS ADVISORY BOARD NAME & ADDRESS EXP, DATE POSITION PHONE Nancy Decandis 4/30/2001 Member 246-9462 334 Sixth Street Atlantic Beach, FL 32233 Rosemary Fletcher 4/30/2000 Member 249-4872 340 Garden Lane Atlantic Beach, FL 32233 Alice Gartland 1140 Seminole Road Atlantic Beach, FL 32233 Nancy Bodge 336 12th Street Atlantic Beach, FL 32233 4/30/2001 4/30/2000 Chair 249-5628 Member 249-7031 Jeanelle Wagoner 4/30/2000 Member 241-7395 2058 Beach Avenue Atlantic Beach, FL 32233 Gary Seabrook 4/30/2001 Member 249-8683 (H) 4610 Ocean Street 241-9969 (B) Mayport, FL 32233 Karin Clark 4/30/2001 Member 247-4527 (H) 1950 Beach Avenue Atlantic Beach, FL 32233 Suzanne Shaughnessy Commission Liaison 249-3044 Cindy Grossberg First Night Chair 270-0255 Susan Dunham Secretary Revised 4-15-99 34 CITY OF ATLANTIC BEACH RECREATION ADVISORY BOARD (4 year term - No term limits) NAME & ADDRESS EXP. DATE POSITION PHONE DeJean Melancon 675 Beach Avenue Atlantic Beach, FL 32233 Barbara Hopson 760 Sherry Drive Atlantic Beach, FL 32233 Phillip Corp 830 Beach Avenue Atlantic Beach, FL 32233 Peter Coulson 1614 Coquina Place Atlantic Beach, FL 32233 Scott DeButy 1894 Seminole Road Atlantic Beach, FL 32233 10/01/2000 10/01/2002 10/01/2002 10-01-2001 10/01/2001 Donald Ray Coleman 10/01/2000 438 Inland Way Atlantic Beach, FL 32233 Chairman Member Member Member Member Member 241-2050 (H) 246-1617 241-2878 247-0155(H) 249-3470(B) 249-9191(Fax) 246-7702 241-3006(H) 355-0548(B) Steven T. Jenkins 10/01/2000 Member 241-2200 (B) 1962 Colina Court Atlantic Beach, FL 32233 Timmy Johnson Recreation Director Susan Gorman Secretary 247-5834 (B) Revised 5-18-99 35 CITY OF ATLANTIC BEACH TREE CONSER VA TION BOARD NAME & ADDRESS EXP. DATE rOSITION BUSINESS HOME Richard Bell 1952 Beachside Court Atlantic Beach, FL 32233 01/31/2002 Member 249-0131 249-0131 Mae Jones 01/31/2001 Chair 249-2644 126 15th Street Atlantic Beach, FL 32233 Judith A. Jacobson 01/31/2002 Member 246-6169 2359 Seminole Road Atlantic Beach, FL 32233 Camille B. Hunter 01/31/2001 Member 241-9344 1030 Beach Avenue Atlantic Beach, FL 32233 Eliose Koerber 1476 Linkside Drive Atlantic Beach, FL 32233 George Worley Susan Dunham Revised 4-15-99 01/31/2002 Member 242-4773 City Planner 247-5817 Secretary 246-3443 36 CITY OF ATLANTIC BEACH PENSION BOARD OF TRUSTEES (2 year term) NAME & ADDRESS EXP. DATE POSITION BUSINESS HOME Cindy L. Anderson 12/31/2002 Member 247-7410 249-0154 Home: 1770 Park Tce. E. Atlantic Beach, FL 32233 Mailing: 645 Mayport Rd., 4-G Atlantic Beach, FL 32233 John Fletcher 12/31/1999 Chairman 2277 Seminole Road, Unit D Atlantic Beach, FL 32233 Mailing: 637 Park Street Jacksonville, FL 32203 356-6023 247-5321 Robert E. Jackson 12/31/2000 Chair Pro -Tem 247-5859 850 Seminole Road Atlantic Beach, FL 32233 Barry Shaw 05/23/2000 Member 1690 Selva Marina Drive (Board Appointee) Atlantic Beach, FL 32233 Timothy Townsend 12/31/2001 Member 428 Hopkins Street Neptune Beach, FL 32266 Revised 05/25/99 246-7369 246-6361 247-5842 249-9707 37 3 City Administration Combined Summary Expenditures Revenues: General Fund Resources Internal Service Charges REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE 231,744 216,981 368,983 270,623 14,235 770,042 805,581 970,238 1,027,394 (55,439) Total Revenues 1,001,786 1,022,562 1,339,221 1,298,017 (41,204) Expenditures: City Clerk 127,862 141,837 175,652 189,183 13,531 City Manager 192,942 203,176 210,245 215,316 5,071 Finance and Accounting 633,141 605,159 742,793 690,493 (52,300) Human Resources 107,166 129,795 121,585 (8,210) Legal Counsel 103,882 75,144 80,736 81,440 704 Total Expenses 1,057,827 1,132,482 1,339,221 1,298,017 (41,204) Resource Allocation Personal Services 725,409 829,612 870,985 931,631 60,646 Operating Expenses 284,554 273,470 353,434 343,886 (9,548) Capital Outlay 29,106 10,642 114,802 22,500 (92,302) Debt Service 18,758 18,758 Transfers Total Expenses 1,057,827 1,132,482 1,339,221 1,298,017 (41,204) Summary of Authorized Positions 1998-99 1999-2000 City Clerk City Clerk 1 1 Secretary \ Records Manager 1 1 Secretary 1 1 3 3 City Manager City Manager 1 1 Administrative Assistant 1 1 Receptionist 1 1 Receptionist - (Part Time) 1 1 4 4 Finance and Accounting Finance Director 1 1 Deputy Finance Director 1 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 Computer Operator 1 1 Custodian - New Position, Funded 1/4 yr in FY98/99, 100% in FY99/2000 1 1 Purchasing Clerk 1 1 12 12 Human Resources Human Resources Director 1 1 Personnel Coordinator 1 1 2 2 Legal Counsel City Attorney 1 1 22 22 39 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 Key Objectives: • • Continue document scanning to reduce volume of permanent records Continue purging/destruction obsolete documents Serve as custodian of all City records Ensure that all businesses in the City are properly licensed. of Secretary to the Code Enforcement Board Provide the most efficient records research / retrieval research possible Conducting municipal elections Issues, Trends and Highlights: • • Approximately 15 years of City Commission minutes are now stored on optical disk Destroyed/shredded approximately 200 cubic feet of documents which had met state retention requirements Maintain records of Code Enforcement liens, fines and utility assessments Upgraded indexing of actions of the City Commission for a higher level of efficiency in research Workload Data Activity Est. FY -99 1998 1997 Meetings Attended 56 52 46 Lien Letters Prepared 642 691 574 Occupational Licenses Issued (New) 190 189 174 Occupational Licenses Renewed 700 715 634 4i CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND CITY CLERK REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES; WAGES Salaries and Wages 69,136 74,358 84,303 85,468 Overtime 407 738 1,000 1,000 Special Pay 3,469 4,901 2,020 5,520 SUB -TOTAL 73,012 79,997 87,323 91,988 BENEFITS FICA 5,576 6,107 6,680 7,037 357 Pension 7,236 7,056 10,822 9,916 (906) Health Insurance 3,711 4,503 6,081 6,922 841 Worker & Unemploy Comp 197 247 272 346 74 1,165 3,500 4,665 SUB -TOTAL 16,720 17,913 23,855 24,221 366 Total WAGES and BENEFITS 89,732 97,910 111,178 116,209 5,031 OPERATING EXPENSES; Professional Services 7,452 6,299 Accounting, Auditing Contractual Services 629 7,197 1,525 6,500 4,975 Travel and Per Diem 1,088 7 100 100 Communication 1,657 1,491 1,700 1,700 Postage 3,223 1,671 3,400 3,500 100 Utilities Rentals, Leases 180 400 400 Insurance Repairs, Maintenance 3,077 5,367 13,032 9,580 (3,452) Printing, Publishing 7,073 6,023 11,600 11,000 (600) Advertising, Promotion Other Current Charges 11 1,000 1,000 Office Supplies 615 1,115 1,100 1,100 Operating Supplies 2,123 2,968 3,945 2,500 (1,445) Books, Sub, Memberships 476 981 11,771 11,250 (521) Internal Service Charges 8,603 10,617 11,617 14,844 3,227 Total Operating Expenses 36,016 43,927 60,790 63,474 2,684 CAPITAL OUTLAY; Land Buildings Other Improvements Equipment 2,114 3,684 9,500 5,816 Vehicles Total Capital Outlay DEBT SERVICE; Principal Interest Other Total Debt Service TRANSFERS; To To Other Total Transfers 2,114 3,684 9,500 5,816 DIVISION TOTALS; 127,862 141,837 175,652 189,183 13,531 41 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 Commission policies and programs and to 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 • 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 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 throughout the City in an environmentally appropriate storm water management system 42 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES INTERNAL SERVICE FUND CITY MANAGER REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 125,253 130,769 118,983 139,548 20,565 Overtime 46 500 500 Special Pay 2,116 4,490 7,200 3,300 (3,900) SUB -TOTAL 127,415 135,259 126,683 143,348 16,665 BENEFITS FICA 8,949 9,616 9,053 10,558 1,505 Pension 16,182 17,909 14,801 19,356 4,555 Health Insurance 10,182 12,679 11,535 11,733 198 Worker & Unemploy Comp 351 422 437 547 110 SUB -TOTAL 35,664 40,626 35,826 42,194 6,368 Total WAGES and BENEFITS 163,079 175,885 162,509 185,542 23,033 OPERATING EXPENSES; Professional Services Accounting, Auditing Contractual Services 2,663 696 19,193 1,000 (18,193) Travel and Per Diem 1,584 939 250 250 Communication 2,611 1,764 2,220 2,220 Postage 16 45 100 100 Utilities Rentals, Leases Insurance 854 958 402 389 (13) Repairs, Maintenance 516 297 3,539 3,546 7 Printing, Publishing 104 160 800 500 (300) Advertising, Promotion Other Current Charges 79 500 500 Office Supplies 1,714 1,292 1,400 1,400 Operating Supplies 1,625 2,190 1,850 1,650 (200) Books, Training, Memberships 2,400 1,865 3,340 3,340 Internal Service Charges 12,207 13,206 12,692 14,879 2,187 Total Operating Expenses 26,373 23,412 46,286 29,774 (16,512) CAPITAL OUTLAY; Land Buildings Other Improvements Equipment 3,490 3,879 1,450 (1,450) Construction in Progress Total Capital Outlay 3,490 3,879 1,450 (1,450) DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 192,942 203,176 210,245 215,316 5,071 43 Finance Code: 520-1003-513 Purpose: This department is responsible for the administration of all financial affairs of the City, including City investments, budget preparation, financial information generation, such as payroll tax reporting, regulatory and management reporting, and grant and pension financial administration and reporting, utility billing and related customer questions and complaints, 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 Receive unqualified audit opinion for FY 1998/99 with no significant management comments Summarize purchasing procedures in a concise and informative manual for distribution to all users 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 Converted As/400 operating system to release 4, loaded release version 5.0 of HTE software, and implemented new HTE CIS utility billing software to achieve 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 a reduction in 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 1997/98 44 • Updated PC-based banking software due to change in ownership of financial institution, from Barnett to NationsBank to Bank of America, to provide more efficient processing and facilitate better controls over money transfers and cash management • 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 one Green Thumb part-time clerical employee (20 hours/week) Hired a custodian to increase control over the quality of services rendered Refinanced Gulf Breeze Note at lower rate of interest • Added an additional billing cycle, with approximately 70 accounts per month, to collect City - use water consumption for system efficiency data, never before tracked Workload Data Measurement Est. FY -99 FY -98 FY -97 Utility Bills Generated 86,635 85,304 83,366 Delinquent Notices Generated 18,765 18,807 17,309 Final Bills Processed 2,400 2,300 2,200 Accounts Payable Checks Processed 5,550 5,961 6,561 Purchase Orders Processed 2,700 2,642 2,615 General Ledger Funds Maintained 32 32 35 Debt Instruments Managed 5 6 7 Grants Financially Administered 16 9 6 45 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES INTERNAL SERVICE FUND FINANCE REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 353,100 342,408 365,905 394,308 28,403 Overtime 14,244 11,056 16,750 13,000 (3,750) Special Pay 10,989 18,891 16,900 14,080 (2,820) BENEFITS FICA 28,782 28,441 30,421 32,753 2,332 Pension 36,264 39,258 44,628 44,667 39 Health Insurance 22,481 17,556 19,731 21,159 1,428 Worker & Unemploy Comp 1,267 1,175 1,577 2,677 1,100 SUB -TOTAL 378,333 372,355 399,555 421,388 21,833 SUB -TOTAL 88,794 86,430 96,357 101,256 4,899 Total WAGES and BENEFITS 467,127 458,785 495,912 522,644 26,732 OPERATING EXPENSES: Professional Services 9,315 Accounting, Auditing Contractual Services 5,926 Travel and Per Diem 7,641 4,498 300 300 Communication 10,625 9,753 12,799 13,955 1,156 Postage 22,434 23,713 25,000 26,000 1,000 Utilities Rentals, Leases Insurance 1,125 1,125 1,181 1,570 389 Repairs, Maintenance 26,402 33,562 41,563 47,301 5,738 Printing, Publishing 15,576 12,116 15,700 16,000 300 Advertising, Promotion Other Current Charges 784 212 250 1,000 750 Office Supplies 12,328 11,161 10,816 10,500 (316) Operating Supplies 4,485 7,537 8,707 8,100 (607) Books, Memberships, Training 550 1,973 5,811 7,300 1,489 Internal Service Charges 6,563 15,203 15,086 22,823 7,737 Total Operating Expenses 123,754 120,853 137,213 154,849 17,636 CAPITAL OUTLAY; Land Buildings Other Improvements Equipment 23,502 6,763 109,668 (109,668) Vehicles 13,000 13,000 Total Capital Outlay 23,502 6,763 109,668 13,000 (96,668) DEBT SERVICE; Principal 17,538 18,320 Interest 1,220 438 Other Total Debt Service TRANSFERS: To To Other Total Transfers 18,758 18,758 DIVISION TOTALS; 633,141 605,159 742,793 690,493 (52,300) 46 Human Resources Code: 550-1010-513 Purpose: The Human Resources Department is responsible for supporting and administering Human Resources, payroll, risk management, insurance (commercial, workers' compensation, and employee benefits), and labor relations with two unions. Also responsible for retirees and related issues as pertains to City pension. Key Objectives: • Update City's Human Resources policies and procedures and establish new policies where necessary • Establish direct deposit Issues, Trends, Highlights: • • • Establish "how to" policies and procedures manual • Terminate fire pension plan and revise City pension ordinance Initiated bid process for City's commercial insurance to be completed by October 1, 1999 Completed major revision to pension ordinance Transferred fire personnel to City of Jacksonville effective June 1, 1999 Established an employee Sick Leave Donation program Established an employee bonus program 47 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES INTERNAL SERVICE FUND HUMAN RESOURCES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES; WAGES Salaries and Wages 69,341 72,820 77,789 Overtime 374 1,000 995 Special Pay 4,705 1,000 1,000 BENEFITS FICA 5,641 5,724 6,103 379 Pension 7,968 9,348 9,025 (323) Health Insurance 1,744 3,524 3,579 55 Worker & Unemploy Comp 227 234 305 71 SUB -TOTAL 74,420 74,820 79,784 4,969 (5) 4,964 SUB -TOTAL 15,580 18,830 19,012 182 Total WAGES and BENEFITS 90,000 93,650 98,796 5,146 OPERATING EXPENSES: Professional Services 2,613 8,126 (8,126) Accounting, Auditing Contractual Services 3,567 6,750 1,923 (4,827) Travel and Per Diem 1,734 208 250 42 Communication 612 1,000 1,000 Postage 41 500 500 Utilities Rentals, Leases Insurance Repairs, Maintenance 2,100 2,705 2,780 75 Printing, Publishing 3,871 2,000 2,000 Advertising, Promotion Other Current Charges 437 Office Supplies 964 870 870 Operating Supplies 950 216 215 (1) Books, Training and Memberships 277 4,701 4,409 (292) Internal Service Charges 9,069 8,842 (227) Total Operating Expenses CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Total Capital Outlay DEBT SERVICE; Principal Interest Other Total Debt Service TRANSFERS; Total Transfers DIVISION TOTALS; 17,166 36,145 22,789 (13,356) 107,166 129,795 121,585 (8,210) 48 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 and labor negotiations continues to be provided by outside contractors. Legal counsel for pension issues is included in the Pension program. 49 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND LEGAL COUNSEL 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 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE 5,471 7,032 7,736 8,440 704 5,471 7,032 7,736 8,440 704 5,471 7,032 7,736 8,440 704 OPERATING EXPENSES; Professional Services 24,000 68,112 72,000 72,000 Accounting, Auditing Contractual Services Travel and Per Diem 795 Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges 73,616 Office Supplies Operating Supplies Books, Training and Memberships 1,000 1,000 Internal Service Charges Total Operating Expenses 98,411 68,112 73,000 73,000 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: 103,882 75,144 80,736 81,440 704 50 General Government Combined Summary of Revenues and Expenditures REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE Revenues: General Fund Resources 737,641 698,600 821,663 899,905 78,242 Convention Development Tax 57,133 67,893 50,000 56,000 6,000 • Debt Service 518,245 379,592 1,052,559 225,497 (827,062) Capital Project Fund 490,818 735,228 417,060 329,118 (87,942) Total Revenues 1,803,837 1,881,313 2,341,282 1,510,520 (830,762) Expenditures: General Government 692,485 607,990 748,030 818,270 70,240 Beautification 45,156 90,610 73,633 81,635 8,002 Convention Development Tax 25,000 21,000 65,680 180,000 114,320 Debt Service 616,101 377,680 1,033,068 232,592 (800,476) Capital Projects 195,062 644,355 769,713 460,618 (309,095) Total Expenses 1,573,804 1,741,635 2,690,124 1,773,115 (917,009) Resource Allocation Personal Services 40,171 29,614 35,145 34,114 (1,031) Operating Expenses 203,065 206,863 286,737 285,790 (947) Capital Outlay 202,420 659,756 833,636 723,618 (110,018) Debt Service 616,101 377,680 1,033,068 232,592 (800,476) Transfers 512,047 467,722 501,538 497,001 (4,537) Total Expenses Beautification 1,573,804 1,741,635 2,690,124 1,773,115 (917,009) Summary of Authorized Positions Beautification Coordinator ( Part Time ) Landscape Gardener 1998-99 1999-2000 2 2 51 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: • Rewrite portions of the City Code - $8,000 • Grant writing services - contracted - $20,000 • Funding for Blue Angel Air Show - $10,000 • Transfer for pension administration - $35,000 • Transfer to Capital Project Fund for Tresca land purchase - $95,000 • Transfer to Capital Project Fund for Pine Island park - $111,618 52 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND GENERAL GOVERNMENT NON -DEPARTMENTAL PERSONAL SERVICES: WAGES Salaries and Wages Overtime Special Pay REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE 5,953 SUB -TOTAL 5,953 BENEFITS FICA 455 Pension Health Insurance 269 Worker & Unemploy Comp SUB -TOTAL 724 Total WAGES and BENEFITS 6,677 OPERATING EXPENSES: Professional Services 9,087 1,900 16,550 3,000 (13,550) Accounting, Auditing 5,280 5,166 9,300 7,750 (1,550) Contractual Services 9,931 8,350 19,895 29,100 9,205 Travel and Per Diem 4 Communication 3,572 3,010 3,840 3,840 Postage 10,702 10,685 10,550 10,000 (550) Utilities 13,728 13,024 14,000 14,000 Rentals, Leases 4,661 13,541 15,018 14,418 (600) Insurance 55,766 69,031 66,593 57,849 (8,744) Repairs, Maintenance 44,880 9,747 29,661 26,512 (3,149) Printing, Publishing 2,159 171 500 500 Advertising, Promotion Other Current Charges 1,266 338 1,500 10,500 9,000 Office Supplies 4,665 4,343 4,989 5,000 11 Operating Supplies 4,137 3,962 4,300 3,800 (500) Books, Training and Memberships Internal Service Charges 1,000 Total Operating Expenses 169,838 144,268 196,696 186,269 (10,427) CAPITAL OUTLAY; Land 48,000 250,000 202,000 Buildings 2,621 Other Improvements Equipment 1,302 1,796 (1,796) Total Capital Outlay 3,923 49,796 250,000 200,204 TRANSFERS; To Debt Service Fund 307,917 292,506 193,186 140,383 (52,803) To Capital Projects Fund 180,379 131,250 138,382 206,618 68,236 To Pension Fund 18,766 18,748 47,375 35,000 (12,375) To Grant Funds 4,985 13 To Internal Service Funds 112,595 (112,595) To First Night Special Event Fund 10,000 10,000 (10,000) To Tree Replacement Fund 11,205 Total Transfers 512,047 463,722 501,538 382,001 (119,537) DIVISION TOTALS: 692,485 607,990 748,030 818,270 70,240 53 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: • Landscape lifeguard station • Coordinate tree trimming program at City Hall Beautify 7th Street and 19`h Street beach accesses and Selva Norte street end • Increase public awareness of Street End/Beach Access Program • Replace 6 oak trees on Saturiba and 6 oak trees on Plaza • Reapply for Tree City USA designation Hold First Annual Arbor Day Tree Sale • Continue to maintain landscaped areas on City right-of-ways Issues, Trends, Highlights: Maintained landscaped areas on City right-of-ways Coordinated four share cost programs Installed irrigation system on Sailfish Drive Held first annual plant swap Installed 180' wooden walkway on 8th Street beach access Workload Data Measurement Est. FY -99 FY -98 FY -97 Meetings Attended 48 45 76 Beach Access/Street Ends - Landscaped or Refurbished 4 4 5 Beach Access/Street Ends - Maintained 2 2 0 54 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND BEAUTIFICATION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES; WAGES Salaries and Wages 27,188 21,620 28,472 26,997 (1,475) Overtime Special Pay 5 SUB -TOTAL 27,188 21,625 28,472 26,997 (1,475) BENEFITS FICA 2,056 1,678 2,178 2,065 (113) Pension 2,148 4,020 1,955 2,020 65 Health Insurance 1,591 1,566 1,689 1,900 211 Worker & Unemploy Comp 511 725 851 1,132 281 SUB -TOTAL 6,306 7,989 6,673 7,117 444 Total WAGES and BENEFITS 33,494 29,614 35,145 34,114 (1,031) OPERATING EXPENSES: Professional Services 15 Accounting, Auditing Contractual Services 229 5,800 3,500 1,000 (2,500) Travel and Per Diem 200 200 Communication 127 300 173 Postage 286 224 350 400 50 Utilities Rentals, Leases 290 500 1,500 1,000 Insurance Repairs, Maintenance 1,299 20 3,689 4,107 418 Printing, Publishing 109 895 300 (595) Advertising, Promotion Other Current Charges 716 27,670 4,000 (4,000) Office Supplies 138 33 300 300 Operating Supplies 2,792 6,017 5,705 20,550 14,845 Books, Training and Memberships 15 15 800 600 (200) Internal Service Charges 2,737 5,417 4,549 5,264 715 Total Operating Expenses 8,227 45,595 24,415 34,521 10,106 CAPITAL OUTLAY: Land Buildings 2,100 Other Improvements 1,335 15,401 12,573 (12,573) Equipment 1,500 (1,500) Vehicle 13,000 13,000 Total Capital Outlay 3,435 15,401 14,073 13,000 (1,073) DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS; 45,156 90,610 73,633 81,635 8,002 55 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: • Budgeted $65,000 for Town Center improvements • Transfer $15,000 to Capital Project Fund for Lifeguard Station • Transfer $100,000 to Capital Project fund for Bull Park improvements 56 CITY OF ATLANTIC BEACH CONVENTION DEVELOPMENT TAX FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE Cash Carry Forward 67,149 94,626 141,275 125,595 (15,680) REVENUES Convention Development Tax 52,444 62,184 45,000 52,000 7,000 Interest Eamings 4,689 5,709 5,000 4,000 (1,000) TOTAL REVENUES 57,133 67,893 50,000 56,000 6,000 OTHER FINANCING SOURCES TOTAL RESOURCES 124.282 162.519 191 275 181.595 (9.680) EXPENDITURES Capital Outlay Buildings 54 (54) Improvements other than Buildings Aid to Private Organizations 25,000 17,000 65,626 65,000 (626) Transfer to Capital Project Fund 115,000 Transfer to General Fund 4,000 TOTAL EXPENDITURES 25,000 21,000 65,680 180,000 114,320 OTHER FINANCING USES 4,656 244 CASH RESERVES 94,626 141,275 125,595 1,595 (124,000) TOTAL EXPENDITURES AND CASH RESERVES 124.282 162.519 191 275 181.595 (9.680) RESOURCE ALLOCATION; Personal Services Operating Expenses 25,000 17,000 65,626 65,000 (626) Capital Outlay 54 (54) Debt Service Transfers 4,000 115,000 115,000 TOTAL 25.000 21.000 65.680 180,000 114.320 57 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: • City of Gulf Breeze - Local Government Loan Pool Note #1 Status: Paid off - December 1996 • 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: 4.20% 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 58 CITY OF ATLANTIC BEACH DEBT SERVICE FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE Cash Carry Forward 141,696 43,820 45,752 65,243 19,491 REVENUES Transfer from General Fund 307,917 292,506 193,186 140,383 (52,803) Transfer from Gas Tax Fund 208,985 85,227 63,940 84,114 20,174 Debt Proceeds 793,433 (793,433) Interest Eamings 1,343 1,859 2,000 1,000 (1,000) TOTAL REVENUES 518,245 379,592 1,052,559 225,497 (827,062) OTHER FINANCING SOURCES 20 TOTAL RESOURCES 659,941 423,432 1,098,311 290,740 (807,571) EXPENDITURES City of Gulf Breeze - Local Government Loan Pool Note #1 Principal 215,000 Interest 7,364 SunTrust - Lease Purchase Principal 50,887 35,538 Interest 3,547 809 Barnett - Capital Lease Principal 98,709 103,646 26,665 (26,665) Interest 9,009 4,072 218 (218) City of Gulf Breeze - Local Government Loan Pool Note #2 Principal 22,227 24,450 791,092 (791,092) Interest 62,394 60,777 58,974 (58,974) SunTrust - Revenue Note Principal 98,626 102,648 106,272 109,476 3,204 Interest 48,338 45,740 42,052 39,002 (3,050) SunTrust - Refunding Revenue Bonds Principal 51,161 51,161 Interest 7,795 32,953 25,158 TOTAL EXPENSES 616,101 377,680 1,033,068 232,592 (800,476) OTHER FINANCING USES 20 CASH RESERVES 43,820 45,752 65,243 58,148 (7,095) TOTAL EXPENDITURES AND CASH RESERVES 659,941 423,432 1,098,311 290,740 (807,571) RESOURCE ALLOCATION Debt Service 616,101 377,680 1,033,068 232,592 (800,476) TOTAL 616,101 377,680 1,033,068 232,592 (800,476) 59 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: • Levy Road project was completed in fiscal year 1998/1999 • Pine Island culvert is currently under construction • Tresca property improvements are under construction • Budget includes: $20,000 for the new lifeguard station landscaping $234,000 for Bull Park improvements $95,000 for Tresca land purchase $111,618 for Pine Island improvements 60 CITY OF ATLANTIC BEACH CAPITAL IMPROVEMENT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE Cash Carry Forward 314,549 513,761 638,183 285,530 (352,653) REVENUES Intergovernmental Grants 188,265 (188,265) FI. Barge Canal Reimbursement 289,105 73,413 (73,413) FI. Communities Trust Grant 283,913 Port Authority 30,000 Transfer from General Fund 180,379 131,250 138,382 206,618 68,236 Transfer from Gas Tax Fund Transfer from Convention Development 115,000 115,000 Transfer from Water Utility Fund 264,065 Transfer from Tree Protection Fund Interest Earnings 21,334 26,000 17,000 7,500 (9,500) TOTAL REVENUES 490,818 735,228 417,060 329,118 (87,942) OTHER FINANCING SOURCES 33,549 TOTAL RESOURCES 805,367 1,282,538 1,055,243 614648 (440,595) EXPENDITURES Capital Project Expenditures 195,062 644,355 769,713 460,618 (309,095) TOTAL EXPENDITURES 195,062 644,355 769,713 460,618 (309,095) OTHER FINANCING USES 96,544 CASH RESERVES 513,761 638,183 285,530 154,030 (131,500) TOTAL EXPENDITURES AND CASH RESERVES 805,367 1,282,538 1,055,243 614,648 (440,595) RESOURCE ALLOCATION: Personal Services Operating Expenses Capital Outlay 195,062 644,355 769,713 460,618 (309,095) Debt Service Transfers TOTAL 195,062 644,355 769,713 460,618 (309,095) Notes: Section H 21,000 Levy Road 231,013 Pine Island 173,382 Tresca 344,318 Bull $769,713 61 UN V) Planning and Building Combined Summary Expenditures REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE Revenues: General Fund Resources 192,571 215,147 236,529 248,609 12,080 Community Dev. Block Grant 57,368 152,784 150,400 150,156 (244) Mayport Improvement 10,000 Tree Protection 21,478 5,000 5,000 Total Revenues 249,939 399,409 391,929 403,765 11,836 Expenditures: Planning and Zoning 82,641 85,356 97,863 102,381 4,518 Community Dev. Block Grant 57,368 152,784 150,400 150,156 (244) Building 109,930 129,791 138,666 146,228 7,562 Mayport Improvement 6,367 3,634 (3,634) Tree Protection 5,000 21,000 16,000 Total Expenses Resource Allocation 249,939 374,298 395,563 419,765 24,202 Personal Services 161,208 177,092 188,225 194,960 6,735 Operating Expenses 51,010 144,164 134,681 152,701 18,020 Capital Outlay 37,721 53,042 72,657 72,104 (553) Debt Service Transfers Total Expenses 249,939 374,298 395,563 Summary of Authorized Positions 419,765 24,202 Allocation 1998-99 1999-2000 Planning and Zoning City Planner 1 1 Permit Clerk 50.00% * Position located in Building Division 1 1 Community Development Block Grant Community Development Center Office Supervisor 1 1 Summer Camp Counselor * 50.00% * Position located in Recreation Activities 1 1 Building Building Inspector 1 1 Permit Clerk 50.00% 1 1 * Shared with Planning and Zoning 2 2 Total 4 4 63 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: • Network department computers with City Hall network • Digitalize data on zoning, land use, flood plain, and utilities for all properties, to be used with GIS systems Issues, Trends and Highlights: • Assisted in grant application for Pine Island Phase II (Centex Property) Participated in successful completion of Mayport Waterfronts Improvement grant Phase I. • Acquire Geographic Information System software in coordination with the Public works Department • Complete revision of comprehensive plan • Assisted in Pine Island design firm selection. Workload Data Activity Est. FY -99 FY -98 FY -97 Permits Reviewed and Issued 1,548 1,944 1,555 Plan Reviews 300 384 260 Inspections 400 480 400 Tree Removal Applications Reviewed 200 240 200 64 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND PLANNING AND ZONING ACTUAL 1996-97 REVISED ACTUAL BUDGET BUDGET INCREASE 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 56,069 58,419 59,987 62,387 Overtime 248 1,225 1,500 Special Pay 2,628 1,405 2,500 2,500 BENEFITS FICA 4,471 4,573 4,809 5,079 270 Pension 5,724 6,660 7,701 7,238 (463) Health Insurance 3,003 2,456 2,663 2,976 313 Worker & Unemploy Comp 167 190 198 256 58 SUB -TOTAL 58,697 60,072 63,712 66,387 2,400 275 2,675 SUB -TOTAL 13,365 13,879 15,371 15,549 178 Total WAGES and BENEFITS 72,062 73,951 79,083 81,936 2,853 OPERATING EXPENSES; Professional Services 1,500 7,500 6,000 Accounting, Auditing Contractual Services 566 300 100 (200) Travel and Per Diem 23 94 100 100 Communication 850 261 600 1,200 600 Postage 11 93 300 300 Utilities Rentals, Leases Insurance Repairs, Maintenance 150 416 250 250 Printing, Publishing 829 1,010 2,150 1,000 (1,150) Advertising, Promotion Other Current Charges 10 108 100 100 Office Supplies 97 208 250 300 50 Operating Supplies 532 437 400 400 Books, Training and Memberships 5 346 200 250 50 Internal Service Charges 7,506 8,432 9,373 8,945 (428) Total Operating Expenses 10,579 11,405 15,523 20,445 4,922 CAPITAL OUTLAY; Land Buildings Other Improvements Equipment 3,257 (3,257) Construction in Progress Total Capital Outlay 3,257 (3,257) DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS; To To Other Total Transfers DIVISION TOTALS; 82,641 85,356 97,863 102,381 4,518 65 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: • To fund Ardella Road water main replacement To fund small infrastructure improvements, such as sidewalk installation, completing pedestrian loop through neighborhood • To fund the rehabilitation of three (3) homes qualifying for grant fund use Issues, Trends, Highlights: • • • To fund a part-time recreation coordinator at the Donner Park Community Center To fund a part-time office manager and related expenses of overseeing the grant program 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. 66 CITY OF ATLANTIC BEACH COMMUNITY DEVELOPMENT BLOCK GRANT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES Cash Carry Forward REVENUES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE Community Development Block Grant 57,368 152,784 150,400 150,156 (244) Interest Earnings Transfer from General Fund TOTAL REVENUES 57,368 152,784 150,400 150,156 (244) OTHER FINANCING SOURCES TOTAL RESOURCES 57.368 152.784 150.400 150,156 (244) EXPENDITURES Community Development Block Grant 57,368 152,784 150,400 150,156 (244) TOTAL EXPENDITURES 57,368 152,784 150,400 150,156 (244) OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES 57.368 152.784 150.400 150.156 (244) RESOURCE ALLOCATION; Personal Services 14,986 18,062 21,016 21,252 236 Operating Expenses 4,661 81,680 59,984 56,800 (3,184) Capital Outlay 37,721 53,042 69,400 72,104 2,704 Debt Service Transfers TOTAL 57.368 152.784 150.400 150.156 (244) 67 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SPECIAL REVENUE FUND COMMUNITY DEVELOPMENT BLOCK GRANT REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 13,485 16,322 18,250 17,730 (520) Overtime Special Pay SUB -TOTAL 13,485 16,322 18,250 17,730 (520) BENEFITS FICA 1,032 1,239 1,396 1,356 (40) Pension Health Insurance 850 864 14 Worker & Unemploy Comp 469 501 520 1,302 782 SUB -TOTAL 1,501 1,740 2,766 3,522 756 Total WAGES and BENEFITS 14,986 18,062 21,016 21,252 236 OPERATING EXPENSES: Professional Services 1,938 3,366 Accounting, Auditing Contractual Services 2,200 3,238 4,000 762 Travel, Training 300 150 (150) Communication 608 689 600 (600) Postage Utilities 270 481 600 1,200 600 Rentals, Leases Insurance 494 450 450 Repairs, Maintenance 75 Printing, Publishing Advertising, Promotion Other Current Charges 41 3,484 (3,484) Office Supplies 1,729 475 1,312 1,000 (312) Operating Supplies Books, Sub, Memberships Aid to Private Citizens 73,975 50,000 50,000 Total Operating Expenses 4,661 81,680 59,984 56,800 (3,184) CAPITAL OUTLAY: Land Buildings 37,721 5,000 Other Improvements 48,042 69,400 72,104 2,704 Equipment Vehicles Total Capital Outlay 37,721 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS; To To Other Total Transfers DIVISION TOTALS: 53,042 69,400 72,104 2,704 57,368 152,784 150,400 150,156 (244) 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 • Pursue condemnation program of 14 target sites Issues, Trends and Highlights: • Review and adopt 2000 State Building Code • Maintain review/inspection program of City owned property Increase ISO Building Department rating from 3 to 2 Increase public awareness of building code • Review and adopt 1999 National Electric Code • Review and evaluate building permit fees Workload Data Activity Est. FY 99 FY -98 FY -97 Permits Reviewed and Issued 1,548 1,842 1,969 Plan Reviews 252 165 384 Inspections 2,196 1,608 2,556 69 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND BUILDING REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 55,508 61,486 63,137 65,675 2,538 Overtime 131 248 956 (956) Special Pay 3,590 5,795 4,415 5,150 735 BENEFITS FICA 4,501 4,901 5,100 5,418 318 Pension 5,664 7,008 8,105 7,620 (485) Health Insurance 2,723 2,467 2,674 2,981 307 Worker & Unemploy Comp 2,043 3,174 3,739 4,928 1,189 SUB -TOTAL 59,229 67,529 68,508 70,825 2,317 SUB -TOTAL 14,931 17,550 19,618 20,947 1,329 Total WAGES and BENEFITS 74,160 85,079 88,126 91,772 3,646 OPERATING EXPENSES; Professional Services 500 500 500 Accounting, Auditing Contractual Services 18,483 25,400 30,700 31,000 300 Travel and Per Diem 942 1,049 100 100 Communication 1,697 1,442 1,199 1,400 201 Postage 11 100 100 Utilities Rentals, Leases Insurance Repairs, Maintenance 440 846 3,204 4,007 803 Printing, Publishing 725 1,557 1,144 1,600 456 Advertising, Promotion Other Current Charges 13 70 100 100 Office Supplies 391 284 829 500 (329) Operating Supplies 1,174 1,326 979 1,250 271 Books, Training and Memberships 260 795 1,500 3,200 1,700 Internal Service Charges 11,634 11,443 10,685 10,699 14 Total Operating Expenses 35,770 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 44,712 50,540 54,456 3,916 DIVISION TOTALS: 109,930 129,791 138,666 146,228 7,562 7 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 A1A 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. 71 CITY OF ATLANTIC BEACH MAYPORT WATERFRONT PARTNERSHIP GRANT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES Cash Carry Forward REVENUES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE Grant Proceeds 10,000 TOTAL REVENUES OTHER FINANCING SOURCES TOTAL RESOURCES EXPENDITURES Mayport Waterfront Partnership Grant TOTAL EXPENDITURES OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES RESOURCE ALLOCATION; Personal Services Operating Expenses Capital Outlay Debt Service Transfers 10,000 10,000 6,367 6,367 (1) 3,634 3,634 (3,634) 3.634 (3.634) 3,634 (3,634) 3,634 (3,634) 10 00Q 3.634 (3.634) 6,367 3,634 (3,634) TOTAL 6,367 3 634 (3.634) 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 the replacement of trees within the City of Atlantic Beach only. 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 Available funds may be used to address landscaping and beautification projects around town. 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. 73 CITY OF ATLANTIC BEACH TREE PROTECTION FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES Cash Carry Forward REVENUES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE 21,478 21,478 Contributions Tree Mitigation 10,273 5,000 5,000 Transfer from General Fund 11,205 TOTAL REVENUES 21,478 5,000 5,000 OTHER FINANCING SOURCES TOTAL RESOURCES 21 478 26,478 26,47$ EXPENDITURES Tree Protection 5,000 21,000 16,000 TOTAL EXPENDITURES 5,000 21,000 16,000 OTHER FINANCING USES CASH RESERVES 21,478 21,478 5,478 (16,000) TOTAL EXPENDITURES AND CASH RESERVES 21 478 26 478 26.478 RESOURCE ALLOCATION; Personal Services Operating Expenses Capital Outlay Debt Service Transfers 5,000 21,000 16,000 TOTAL 5.000 21.000 16.000 Note: This was a new fund beginning 1997-98 in which the balance of collected funds was transfered from the General Fund. Public Safety Combined Summary Expenditures REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE Revenues: General Fund Resources 2,890,392 3,148,050 3,533,587 3,347,296 (260,182) Police Grants 19,941 10,065 48,740 20,000 (46,831) Police Trust 51,507 52,785 24,500 24,500 Total Revenues Expenditures: 2,961,840 3,210,900 3,606,827 3,391,796 (307,013) Police Services 1,728,742 1,952,071 2,167,012 2,391,904 224,892 Police Grants 19,941 175 66,831 20,000 (46,831) Police Trust 32,070 30,061 59,060 32,000 (27,060) Rescue Services 1,096,294 1,122,717 1,263,519 885,285 (378,234) Code Enforcement 65,356 73,262 103,056 70,107 (32,949) Total Expenses 2,942,403 3,178,286 3,659,478 3,399,296 (260,182) Resource Allocation Personal Services 2,267,330 2,476,937 2,355,816 2,057,686 (298,130) Operating Expenses 563,227 560,333 984,792 1,252,410 267,618 Capital Outlay 104,646 128,016 295,582 84,200 (211,382) Debt Service Transfers 7,200 13,000 23,288 5,000 (18,288) Total Expenses 2,942,403 3,178,286 3,659,478 3,399,296 (260,182) Summary of Authorized Positions Allocation 1998-99 1999-2000 Police Public Safety Director - Shared 10% to Fire Department 90.00% 1 0.90 Deputy Police Chief 1 1 Lieutenants 2 2 Sergeants 4 4 Detectives 2 3 Patrolmen 15 17 Administrative Assistant 1 1 Communications Supervisor 1 1 Emergency Communications Officers 6 5 Secretary 1 1 Records Specialist 1 1 Animal Control Officer 2 2 School Crossing Guards 3 3 40 41.90 Fire Public Safety Director - Shared 90% to Police Department 0.10 Fire Chief 1 Fire Lieutenant 3 Firefighter / Engineer 12 Fire Marshall 1 Lifeguard Lieutenant - ( Part Time) 2 2 Life Guard Captain - ( Part Time) 1 1 Lifeguards - ( Part Time) 15 15 35 18.10 Code Enforcement Code Enforcement Officer 76 61 75 Police Code: 001-2000-521 Purpose: The Police Department operates six divisions, including Administration, Patrol, Investigation, Communication, Animal Control, and School Crossing Guards. Each of these divisions actively engages in a proactive stance to police services and community oriented policing to the public. The combined efforts of these divisions provide patrol of all City streets, engage in criminal investigation, traffic enforcement, traffic crash investigation, narcotics investigation and enforcement, SWAT functions, crime prevention and neighborhood watch programs, record keeping, animal control, administration and training of Police Explorers, and response to emergency and non -emergency requests for service by the citizens. Key Objectives: • Replace Information Management equipment and software to insure Y2K compliance Expand Police Explorer Program to increase participation and training functions Issues, Trends and Highlights: • • Conduct traffic flow and speed analysis in various areas of the City to compile data files for special enforcement action Improve follow up of criminal investigations through additional staffing • Received grant funding for new Information Management system to insure Y2K compliance Applied for grant funding to continue and enhance Community Center Program in Jordan Park for second year Established direct computer links to Jacksonville Sheriffs Office main frame computer for immediate access to criminal and warrant information • Conduct traffic analysis in various areas of City to compile data for use in performing special traffic enforcement activities throughout the City • Proposing a new hiring policy for recruiting college graduates into the Police Department • Increased manpower with the addition of two patrol officers, one detective and the conversion of a part-time records clerk to full time. 76 Workload Data Activity Est. FY -99 FY -98 FY -97 Calls for Service 21,100 22,609 20,223 Emergency Response Time < 2mins. < 2mins. < 2mins. Arrested and Booked 700 824 763 Index Crimes 600 687 711 Traffic Citations 4,100 4,382 5,267 CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERAL FUND DEPARTMENT: POLICE REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE RESOURCE ALLOCATION; Personal Services 1,425,172 1,520,680 1,640,736 1,882,303 241,567 Operating Expenses 277,447 316,286 411,360 434,401 23,041 Capital Outlay 26,123 115,105 114,916 75,200 (39,716) Debt Service Transfers TOTAL DIVISION SUMMARY; 1.728.742 1,952.071 2.167.012 2,391.904 224.892 Administration 421,241 492,479 575,854 598,070 22,216 Patrol 946,831 1,048,196 1,088,739 1,287,109 198,370 Detective 117,159 127,265 143,442 181,282 37,840 Dispatch 195,996 207,944 257,108 235,141 (21,967) Animal Control 38,395 67,159 89,389 77,246 (12,143) School Guards 9,120 9,028 12,480 13,056 576 TOTAL 1.728.742 1 952.071 2.167.012 2.391.904 224.892 POSITION Public Safety Director Deputy Police Chief Lieutenants Sergeant Detectives Patrolmen Administrative Assistant Communications Supervisor Emergency Communications Officers Secretary Records Specialist Animal Control Officer School Crossing Guards AUTHORIZED PERSONNEL TOTAL 1998-99 1999-2000 1 0.90 1 1 2 2 4 4 2 3 15 17 1 1 1 1 6 5 1 1 1 1 2 2 3 3 40 41.90 78 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND POLICE ADMINISTRATION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1998-99 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 179,878 188,819 197,680 202,320 4,640 Overtime 316 800 800 Special Pay 7,875 11,115 8,168 5,812 (2,356) SUB -TOTAL 188,069 199,934 206,648 208,932 2,284 BENEFITS FICA 13,770 14,483 15,640 15,984 344 Pension 18,426 23,108 24,904 23,252 (1,652) Health Insurance 7,819 6,524 7,068 9,370 2,302 Worker & Unemploy Comp 5,049 6,501 5,876 8,133 2,257 SUB -TOTAL 45,064 50,616 53,488 56,739 3,251 Total WAGES and BENEFITS 233,133 250,550 260,136 265,671 5,535 OPERATING EXPENSES; Professional Services 1,145 5,698 1,950 2,810 860 Accounting, Auditing Contractual Services 14,600 13,620 24,690 18,250 (6,440) Travel and Per Diem 1,260 246 100 100 Communication 6,685 9,526 10,012 10,862 850 Postage 309 542 650 650 Utilities 6,430 6,512 6,400 6,400 Rentals, Leases 7,092 6,105 7,100 7,300 200 Insurance 120 Repairs, Maintenance 9,793 9,932 120,538 125,962 5,424 Printing, Publishing 3,427 2,897 6,084 6,450 366 Advertising, Promotion Other Current Charges 295 300 1,000 1,000 Office Supplies 2,684 3,862 5,590 8,703 3,113 Operating Supplies 11,652 12,114 12,403 12,150 (253) Books, training and Memberships 1,094 1,890 2,175 2,875 700 Internal Service Charges 121,522 163,623 104,128 128,887 24,759 Total Operating Expenses CAPITAL OUTLAY; Land Buildings Other Improvements Equipment Vehicles 188,108 236,867 301,820 332,399 30,579 5,062 13,898 (13,898) Total Capital Outlay 5,062 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 13,898 (13,898) DIVISION TOTALS; 421,241 492,479 575,854 598,070 22,216 79 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND POLICE PATROL REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 507,113 554,341 608,246 767,537 159,291 Overtime 114,722 106,429 83,529 85,000 1,471 Special Pay 57,243 36,561 52,025 54,160 2,135 SUB -TOTAL 679,078 BENEFITS FICA 50,252 52,087 59,376 69,362 9,986 Pension 64,591 85,488 74,699 79,760 5,061 Health Insurance 29,007 28,827 36,701 45,709 9,008 Worker & Unemploy Comp 23,938 30,181 29,899 49,427 19,528 697,331 743,800 906,697 162,897 SUB -TOTAL 167,788 196,583 200,675 244,258 43,583 Total WAGES and BENEFITS 846,866 893,914 944,475 1,150,955 206,480 OPERATING EXPENSES: Professional Services 1,371 Accounting, Auditing Contractual Services 5,256 3,013 Travel and Per Diem Communication 1,419 228 Postage 15 Utilities Rentals, Leases 100 3,900 3,900 Insurance Repairs, Maintenance 17,266 3,586 3,900 8,050 4,150 Printing, Publishing 8 Advertising, Promotion Other Current Charges Office Supplies 770 Operating Supplies 53,282 58,806 73,589 53,579 (20,010) Books, Training and Memberships 503 886 975 1,125 150 Internal Service Charges Total Operating Expenses 79,990 66,519 78,464 66,654 (11,810) CAPITAL OUTLAY: Land Buildings Other Improvements Equipment 2,195 4,061 23,800 (23,800) Vehicles 17,780 83,702 42,000 69,500 27,500 Total Capital Outlay 19,975 DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS: 87,763 65,800 946,831 1,048,196 1,088,739 69,500 3,700 1,287,109 198,370 80 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND POLICE DETECTIVE REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 68,509 72,126 74,041 109,287 35,246 Overtime 17,774 13,341 18,000 25,000 7,000 Special Pay 7,586 15,981 5,720 7,520 1,800 SUB -TOTAL 93,869 101,448 97,761 141,807 44,046 BENEFITS FICA 6,909 7,476 7,479 10,848 3,369 Pension 8,263 10,812 9,204 8,950 (254) Health Insurance 3,748 3,139 3,529 5,713 2,184 Worker & Unemploy Comp 3,248 3,863 3,669 7,556 3,887 SUB -TOTAL 22,168 25,290 23,881 33,067 9,186 Total WAGES and BENEFITS 116,037 126,738 121,642 174,874 53,232 OPERATING EXPENSES: Professional Services Investigations Contractual Services Travel and Per Diem 750 750 Communication 15 Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies 605 310 2,000 4,748 2,748 Books, Training and Memberships 502 217 550 910 360 Internal Service Charges Total Operating Expenses 1,122 527 3,300 6,408 3,108 CAPITAL OUTLAY Land Buildings Other Improvements Equipment Vehicles 18,500 (18,500) Total Capital Outlay DEBT SERVICE; Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 18,500 (18,500) DIVISION TOTALS; 117,159 127,265 143,442 181,282 37,840 81 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND POLICE DISPATCH REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 127,806 128,762 167,943 153,988 Overtime 17,484 23,229 22,000 18,000 Special Pay 5,856 6,874 6,560 6,560 SUB -TOTAL 151,146 158,865 196,503 (13,955) (4,000) 178,548 (17,955) BENEFITS FICA 11,320 11,972 15,032 13,659 (1,373) Pension 15,024 21,204 20,278 16,708 (3,570) Health Insurance 9,832 9,223 12,881 12,644 (237) Worker & Unemploy Comp 645 478 589 657 68 SUB -TOTAL 36,821 42,877 48,780 43,668 _ (5,112) Total WAGES and BENEFITS 187,967 201,742 245,283 222,216 (23,067) OPERATING EXPENSES: Professional Services 217 Accounting, Auditing Contractual Services 318 71 Travel and Per Diem 165 1,366 Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 24 500 650 150 Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies 1,243 2,878 6,350 6,200 (150) Books, Training and Memberships 238 180 4,975 4,875 (100) Internal Service Charges Total Operating Expenses 2,181 4,519 11,825 11,725 (100) CAPITAL OUTLAY; Land Buildings Other Improvements Equipment 5,848 1,683 1,200 1,200 Vehicles Total Capital Outlay DEBT SERVICE; Principal Interest Other Total Debt Service TRANSFERS; To To Other Total Transfers 5,848 1,683 1,200 1,200 DIVISION TOTALS: 195,996 207,944 257,108 235,141 (21,967) 82 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND POLICE - ANIMAL CONTROL REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 16,154 22,466 38,049 38,483 Overtime 8,215 8,579 9,000 5,000 Special Pay 2,199 520 500 500 SUB -TOTAL 26,568 31,565 47,549 43,983 434 (4,000) (3,566) BENEFITS FICA 2,027 2,415 3,638 3,365 (273) Pension 2,556 2,928 2,481 4,465 1,984 Health Insurance 1,354 1,566 3,403 3,813 410 Worker & Unemploy Comp 296 555 802 1,005 203 SUB -TOTAL 6,233 7,464 10,324 12,648 2,324 Total WAGES and BENEFITS 32,801 39,029 57,873 56,631 (1,242) OPERATING EXPENSES: Professional Services 338 209 181 (181) Accounting, Auditing Contractual Services 386 224 Travel and Per Diem 1,357 633 Communication 299 Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 502 405 1,874 6,965 5,091 Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies 2,279 6,012 11,293 7,450 (3,843) Books, Training and Memberships 133 50 1,450 1,700 250 Internal Service Charges Total Operating Expenses 5,294 7,533 14,798 16,115 1,317 CAPITAL OUTLAY; Land Buildings 300 18,427 Other Improvements 2,170 Equipment 1,000 4,500 3,500 Vehicles 15,718 (15,718) Total Capital Outlay 300 20,597 16,718 4,500 (12,218) DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers DIVISION TOTALS; 38,395 67,159 89,389 77,246 (12,143) 83 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND POLICE - SCHOOL GUARD PERSONAL SERVICES; WAGES Salaries and Wages Overtime Special Pay REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE 7,488 7,755 10,140 10,546 406 SUB -TOTAL 7,488 7,755 10,140 10,546 406 BENEFITS FICA 573 593 776 807 31 Pension Health Insurance Worker & Unemploy Comp 307 359 411 603 192 SUB -TOTAL 880 952 1,187 1,410 223 Total WAGES and BENEFITS 8,368 8,707 11,327 11,956 629 OPERATING EXPENSES: Professional Services Accounting, Auditing Contractual Services 333 Travel and Per Diem Communication Postage Utilities 160 155 200 250 50 Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies 259 166 703 600 (103) Books, Training and Memberships 250 250 Internal Service Charges Total Operating Expenses 752 321 1,153 1,100 (53) 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: 9,120 9,028 12,480 13,056 576 84 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. 85 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 will provide the Police Department with a dependable reporting system to assure accurate record keeping, as required by Uniform Crime Reporting. The network enhancements will 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. 86 CITY OF ATLANTIC BEACH POLICE GRANT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE Cash Carry Forward 19,864 10,001 (9,863) REVENUES Police Grants 14,956 52 33,680 15,000 (18,680) Transfer from General Fund 4,985 13 Transfer from Police Trust Fund 10,000 15,060 5,000 (10,060) Transfer within Police Grant Funds 8 228 (8,228) TOTAL REVENUES 19,941 10,065 56,968 20000 (36,968) OTHER FINANCING SOURCES 9,974 TOTAL RESOURCES 19.941 20 039 76 832 30.001 (46.831) EXPENDITURES Salaries and Wages 9,730 10,999 1,269 Investigations 9,374 Travel and Training 500 500 Operating Supplies 10,567 175 8,510 8,501 (9) Equipment 40,363 (40,363) Transfers to General Fund 8,228 (8,228) TOTAL EXPENDITURES 19,941 175 66,831 20,000 (46,831) OTHER FINANCING USES CASH RESERVES 19,864 10,001 10,001 TOTAL EXPENDITURES AND CASH RESERVES 19.941 20.039 76.832 30.001 (46.831) RESOURCE ALLOCATION: Personal Services 9,730 Operating Expenses 19,941 175 8,510 Capital Outlay 40,363 Debt Service Transfers 8,228 10,999 9,001 1,269 491 (40,363) (8,228) TOTAL 19.941 175 66 831 20.000 (46.831) 87 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 and somewhat diminishing. 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. 88 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. 89 CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY TRUST FUND POLICE TRUST FUND REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE CASH CARRY FORWARD 41,025 60,462 83,186 48,626 (34,560) REVENUES Confiscated Property Court Case Revenues Interest Income Transfer from General Fund TOTAL REVENUES OTHER FINANCING SOURCE TOTAL RESOURCES EXPENDITURES 48,750 48,819 15,000 15,000 318 7,000 7,000 2,757 3,648 2,500 2,500 51,507 52,785 92 532 24,500 24,500 113.247 107.686 73.126 (34.560) Operating Investigations 1,920 7,250 12,000 12,000 Training 22,490 9,808 16,589 15,000 (1,589) Communications 11 3 Printing and Publishing Rental and Leases Other Current Charges 449 Operating Supplies 8,000 (8,000) Machinery & Equipment 7,411 (7,411) Transfers To General Fund 7,200 3,000 To Local Law Enforcement Block Grant 10,000 15,060 TOTAL EXPENDITURES 32.070 30.061 59.060 CASH RESERVES OTHER FINANCING USES TOTAL EXPENDITURES & CASH RESERVES RESOURCE ALLOCATION 60,462 92,532 5,000 32.000 (10,060) (27.060) 83,186 48,626 41,126 (7,500) 113.247 107.686 73,126 (34.560) Personal Services Operating Expenses 24,870 17,061 44,000 27,000 (17,000) Capital Outlay Debt Service Transfers 7,200 13,000 15,060 5,000 (10,060) TOTAL 32.070 30.061 59.060 32,000 (27.060) 90 Fire Department Code: 001-3000-522 Purpose: The Fire Department's responsibilities include manning a fire suppression and EMT first responder medical force of paid professionals, manning and operating a fire prevention division that will enforce all fire and life safety codes adopted by the State of Florida and the City of Atlantic Beach, and manning and operating a beach rescue division, consisting of part-time lifeguards that will work the beaches during the summer season. Key Objectives: • Maintain high quality of fire services, • Continue aggressive fire prevention and while minimizing cost through contract accident prevention program, where all service applicable properties will be inspected Issues, Trends, Highlights: • Fire functions were contracted out to the City of Jacksonville in FY 1998/1999. The contract provides for an enhanced level of service, e.g., Advanced Life Support. • All personnel, one fire truck, and most of the fire equipment was transferred to the City of Jacksonville. Two fire engines not transferred have been removed from service and will be disposed of prior to the end of fiscal year 1998/1999. • Personnel costs remaining in the Fire Department represent a portion of the Public Safety Director's costs for contract administration and oversight. • • The estimated savings from outsourcing the fires services have been set aside as designated fund balance to replace personnel and equipment necessary to bring the fire services back in- house, if the City Commission determines that the level of contracted service is not satisfactory or contract expectations are not being met. 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 -99 Est. FY -98 FY -97 Total Calls for Service 1,380 1,362 1,304 91 CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY GENERAL FUND DEPARTMENT: FIRE REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE RESOURCE ALLOCATION: Personal Services 797,665 911,014 661,459 114,109 (547,350) Operating Expenses 223,711 198,792 461,757 762,176 300,419 Capital Outlay 74,918 12,911 140,303 9,000 (131,303) Debt Service Transfers TOTAL 1.096.294 1.122.717 1.263.519 885.285 (378.234) DIVISION SUMMARY; Administration 179,940 198,680 381,320 742,807 361,487 Control 697,372 746,630 581,014 (581,014) Volunteers & Auxiliary 3,067 528 Prevention 104,204 71,534 59,984 (59,90 Lifeguards 111,711 105,345 241,201 142,478 (98,723) TOTAL 1.096.294 1.122.717 1.263,519 885.285 (378.234) POSITION Public Safety Director - Shared 90% in Police Department 10.00% 0.10 Fire Chief 1 Fire Lieutenant 3 Firefighters / Engineer 12 Fire Marshall 1 Lifeguard Lieutenant 2 2 Lifeguard Captain 1 1 Lifeguards 15 15 AUTHORIZED PERSONNEL Allocation 1998/1999 1999/2000 TOTAL 35 18.10 92 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND FIRE ADMINISTRATION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES; WAGES Salaries and Wages 52,184 41,520 7,749 7,749 Overtime Special Pay 3,111 6,304 148 148 SUB -TOTAL 55,295 47,824 7,897 7,897 BENEFITS FICA 4,227 3,552 604 604 Pension 5,988 Health Insurance 2,024 1,315 182 182 Worker & Unemploy Comp 1,706 2,156 452 452 SUB -TOTAL 13,945 7,023 1,238 1,238 Total WAGES and BENEFITS 69,240 54,847 9,135 9,135 OPERATING EXPENSES; Professional Services 167 1,265 2,000 (2,000) Accounting, Auditing Contractual Services 14,470 9,605 234,535 684,582 450,047 Travel and Per Diem 439 470 700 (700) Communication 3,486 3,980 4,900 (4,900) Postage 300 140 1,000 (1,000) Utilities 6,429 6,516 6,000 (6,000) Rentals, Leases 500 (500) Insurance 60 Repairs, Maintenance 4,002 1,800 31,349 3,000 (28,349) Printing, Publishing 1,755 584 2,500 (2,500) Advertising, Promotion Other Current Charges 36 93 Office Supplies 971 1,252 1,500 (1,500) Operating Supplies 4,897 5,749 7,037 (7,037) Books, Training and Memberships 1,830 1,017 3,332 (3,332) Intemal Service Charges 69,698 110,259 83,967 46,090 (37,877) Total Operating Expenses 108,540 142,730 379,320 733,672 354,352 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 2,160 1,103 2,000 (2,000) 2,160 1,103 2,000 (2,000) DIVISION TOTALS: 179,940 198,680 381,320 742,807 361,487 93 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND FIRE CONTROL REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES; WAGES Salaries and Wages 374,923 410,307 298,569 (298,569) Overtime 49,535 93,228 53,170 (53,170) Special Pay 50,025 101,742 69,803 (69,803) SUB -TOTAL 474,483 605,277 BENEFITS FICA 30,679 45,225 Pension 27,562 Health Insurance 20,696 22,281 Worker & Unemploy Comp 10,987 23,304 SUB -TOTAL 89,924 Total WAGES and BENEFITS 564,407 421,542 31,736 25,968 26,361 90,810 84,065 696,087 505,607 (421,542) (31,736) (25,968) (26,361) (84,065) (505,607) OPERATING EXPENSES; Professional Services 2,420 2,500 (2,500) Accounting, Auditing Contractual Services 3,231 1,989 1,000 (1,000) Travel and Per Diem 10,074 5,568 Communication 1,120 435 3,050 (3,050) Postage Utilities Rentals, Leases 145 Insurance Repairs, Maintenance 22,943 8,656 25,080 (25,080) Printing, Publishing 400 Advertising, Promotion Other Current Charges 75 Office Supplies 993 Operating Supplies 41,979 27,452 15,448 (15,448) Books, Training and Memberships 669 115 12,200 (12,200) Internal Service Charges Total Operating Expenses 84,049 44,215 59,278 (59,278) 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 48,916 6,328 16,129 (16,129) 48,916 6,328 16,129 (16,129) DIVISION TOTALS; 697,372 746,630 581,014 (581,014) 94 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND FIRE PREVENTION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 59,480 48,843 31,779 (31,779) Overtime 1,059 Special Pay 1,423 5,944 12,304 (12,304) SUB -TOTAL 61,962 54,787 44,083 (44,083) BENEFITS FICA 4,740 4,145 3,675 (3,675) Pension 4,644 Health Insurance 1,988 1,700 1,801 (1,801) Worker & Unemploy Comp 1,857 2,327 2,232 (2.232) SUB -TOTAL 13,229 8,172 7,708 (7,708) Total WAGES and BENEFITS 75,191 62,959 51,791 (51,791) OPERATING EXPENSES: Professional Services 344 200 300 (300) Accounting, Auditing Contractual Services 500 141 Travel and Per Diem 1,931 900 Communication 790 388 800 (800) Postage Utilities Rentals, Leases Insurance Repairs, Maintenance 420 50 500 (500) Printing, Publishing 133 262 1,000 (1,000) Advertising, Promotion Other Current Charges Office Supplies 330 52 300 (300) Operating Supplies 4,399 2,865 1,000 (1,000) Books, Training and Memberships 2,389 1,844 4,293 (4,293) Internal Service Charges Total Operating Expenses 11,236 6,702 8,193 (8,193) 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 17,777 1,873 17,777 1,873 DIVISION TOTALS: 104,204 71,534 59,984 (59,984) 95 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND FIRE - LIFEGUARDS REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 19998-2000 DECREASE PERSONAL SERVICES; WAGES Salaries and Wages 80,781 85,827 92,367 92,367 Overtime Special Pay SUB -TOTAL 80,781 85,827 92,367 92,367 BENEFITS FICA 6,184 6,566 7,066 7,066 Pension Health Insurance Worker & Unemploy Comp 1,710 4,728 4,628 5,541 913 SUB -TOTAL 7,894 11,294 11,694 12,607 913 Total WAGES and BENEFITS 88,675 97,121 104,061 104,974 913 OPERATING EXPENSES: Professional Services 819 5,975 5,975 Accounting, Auditing Contractual Services 646 620 319 525 206 Travel and Per Diem 294 300 300 Communication 300 300 Postage Utilities 80 78 100 500 400 Rentals, Leases Insurance Repairs, Maintenance 2,819 814 2,500 5,107 2,607 Printing, Publishing 512 206 206 Advertising, Promotion Other Current Charges 1,457 (1,457) Office Supplies 30 100 150 50 Operating Supplies 11,502 2,531 9,990 9,250 (740) Books, Training and Memberships 593 250 500 500 Internal Service Charges 5,691 5,691 Total Operating Expenses 16,971 4,617 14,966 28,504 13,538 CAPITAL OUTLAY; Land Buildings 6,065 1,486 99,588 (99,588) Other Improvements Equipment 2,121 6,140 9,000 2,860 Vehicles 16,446 (16,446) Total Capital Outlay 6,065 3,607 122,174 9,000 (113,174) DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS; To To Other Total Transfers DIVISION TOTALS; 111,711 105,345 241,201 142,478 (98,723) 96 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND FIRE - VOLUNTEERS & AUXILIARY PERSONAL SERVICES; WAGES Salaries and Wages Overtime Special Pay REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE 135 SUB -TOTAL 135 BENEFITS FICA 10 Pension Health Insurance Worker & Unemploy Comp 7 SUB -TOTAL 17 Total WAGES and BENEFITS 152 OPERATING EXPENSES; Professional Services Accounting, Auditing Contractual Services 847 36 Travel, Training Communication Postage Utilities Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing 337 Advertising, Promotion Other Current Charges Office Supplies Operating Supplies 1,656 492 Books, Sub, Memberships 75 Internal Service Charges Total Operating Expenses 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 2,915 528 DIVISION TOTALS; 3,067 528 97 • • • 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: • Continued refinement of Code of • Assist all departments with code Ordinance compliance issues • Improve the public awareness of City • Insure code compliance in the Special codes Use District • Certification of the Code Enforcement secretary Issues, Trends and Highlights: Completion and submittal of the Process Safety Management Program and Risk Management Program to the FL Division of Safety and the E.P.A. for Internet access Code Enforcement target area, Special Use District Chairman of the Safety Committee City of Atlantic Beach Safety Coordinator • • • Continued safety training for employees Continued education to maintain certification in building codes, code enforcement, and safety Fines: October 1996 - January 1999 Total amount due: $21,938.54 Total amount paid: $16,513.42 % Paid: 75.27% Workload Data Activity Est. FY -99 FY -98 FY -97 Complaints and Investigations 800 694 762 98 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND CODE ENFORCEMENT REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 32,952 30,107 30,915 35,368 4,453 Overtime 184 888 500 2,000 1,500 Special Pay 1,832 4,248 2,001 500 (1,501) SUB -TOTAL 34,968 35,243 33,416 37,868 4,452 BENEFITS FICA 2,673 2,696 2,556 2,897 341 Pension 3,324 3,636 3,969 4,104 135 Health Insurance 2,201 1,608 1,744 1,962 218 Worker & Unemploy Comp 1,327 2,060 2,206 3,444 1,238 SUB -TOTAL 9,525 10,000 10,475 12,407 1,932 Total WAGES and BENEFITS 44,493 45,243 43,891 50,275 6,384 OPERATING EXPENSES: Professional Services 4,513 37,691 (37,691) Accounting, Auditing Contractual Services 175 1,300 2,000 700 Travel and Per Diem 1,361 3,500 150 150 Communication 917 687 700 750 50 Postage 10 2 300 350 50 Utilities Rentals, Leases 812 837 400 100 (300) Insurance Repairs, Maintenance 116 5,594 3,484 3,707 223 Printing, Publishing 223 575 760 500 (260) Advertising, Promotion Other Current Charges 72 162 300 300 Office Supplies 1,046 770 310 400 90 Operating Supplies 788 658 710 1,850 1,140 Books, Training and Memberships 320 295 3,940 4,100 160 Internal Service Charges 11,418 10,426 9,120 5,625 (3,495) Total Operating Expenses 17,258 CAPITAL OUTLAY; Land Buildings Other Improvements Equipment 3,605 Construction in Progress Total Capital Outlay 3,605 DEBT SERVICE; Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 28,019 59,165 19,832 (39,333) DIVISION TOTALS; 65,356 73,262 103,056 70,107 (32,949) 99 100 Parks and Recreation Combined Summary Expenditures REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE Revenues: General Fund Resources 313,395 245,069 326,303 414,179 87,876 First Night 20,102 38,400 41,000 2,600 Earth Fest 590 Total Revenues 313,395 265,761 364,703 455,179 90,476 Expenditures: Park Administration 75,004 81,414 100,277 115,643 15,366 Recreation Activities 49,546 35,394 42,567 61,886 19,319 Maintenance & Improvements 188,845 128,261 183,459 236,650 53,191 First Night 5,147 28,400 57,207 28,807 Earth Fest 480 Total Expenses 313,395 250,696 354,703 471,386 116,683 Resource Allocation Personal Services 148,141 114,641 132,399 181,492 49,093 Operating Expenses 147,665 136,055 213,117 273,894 60,777 Capital Outlay 17,589 9,187 16,000 6,813 Debt Service Transfers Total Expenses 313,395 250,696 354,703 471,386 116,683 Summary of Authorized Positions Allocation 1998-99 1999-2000 Park Administration Recreation Director 1 1 Administrative Assistant - (Part Time) 1 1 2 Recreation Activities Summer Camp Counselor 50.00% 1 1 Shared funding by Community Development Block Grant 1 1 Maintenance and Improvements Facility and Groundskeeper 1 1 Maintenance Worker - ( Part Time) 1 1 Park Attendant 1 2 3 4 6 101 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: Renovate Bull Park Improve the fencing around the tennis court Complete the construction of Pine Island and hold grand opening Add a Scavenger Hunt to the list of activities Complete the design and construction of Pine Island and hold grand opening Issues, Trends and Highlights: Awarded bid to construct the Tresca property • Expanded the Recreational Activities Received grant for the design of Pine Island Awarded RFP for the design of Pine Island Renovated the racquetball courts 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 Hunt, to name a few • Monitored the Florida Inland Navigation District grant for the construction of the and the design of Pine Island 102 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 Earth Fest, First Night and Pops in the Park events 103 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 Tresca Property Passive 6.0 Begonia St. and West 1st 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 16th Avenue Marvin's Garden Passive 0.3 Dewees Ave. Ahern Park Passive 0.1 Ahern St. & Ocean Blvd. Total 138.4 104 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND PARKS ADMINISTRATION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 39,054 40,518 50,304 66,756 16,452 Overtime 1,306 1,500 194 Special Pay 732 1,055 514 1,120 606 SUB -TOTAL 39,786 41,573 52,124 69,376 17,252 BENEFITS FICA 3,035 3,171 3,987 5,307 1,320 Pension 3,936 4,596 5,341 7,745 2,404 Health Insurance 1,959 1,643 1,666 3,911 2,245 Worker & Unemploy Comp 1,452 2,170 2,490 4,111 1,621 SUB -TOTAL 10,382 11,580 13,484 21,074 7,590 Total WAGES and BENEFITS 50,168 53,153 65,608 90,450 24,842 OPERATING EXPENSES; Professional Services Accounting, Auditing Contractual Services 6,818 7,038 9,418 1,200 (8,218) Travel and Per Diem 1,221 1,043 166 500 334 Communication 1,405 1,321 1,359 1,200 (159) Postage 157 255 271 300 29 Utilities Rentals, Leases Insurance Repairs, Maintenance 300 2,450 3,412 2,000 (1,412) Printing, Publishing 243 Advertising, Promotion Other Current Charges Office Supplies 548 200 (200) Operating Supplies 382 800 418 Books, Training and Memberships 172 177 1,037 2,000 963 Internal Service Charges 13,972 15,977 18,424 17,193 (1,231) Total Operating Expenses 24,836 28,261 34,669 25,193 (9,476) 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; 75,004 81,414 100,277 115,643 15,366 105 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND RECREATION ACTIVITIES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 9,264 9,410 11,444 10,502 (942) Overtime 102 120 425 (425) Special Pay 545 1,973 SUB -TOTAL 9,911 11,503 11,869 10,502 (1,367) BENEFITS FICA 755 866 898 803 (95) Pension 2,437 2,437 Health Insurance 1,593 830 957 127 Worker & Unemploy Comp 233 576 639 630 (9) SUB -TOTAL 988 3,035 2,367 4,827 2,460 Total WAGES and BENEFITS 10,899 14,538 14,236 15,329 1,093 OPERATING EXPENSES; Professional Services Accounting, Auditing Contractual Services 120 2,327 3,120 4,600 1,480 Travel, Training 6 Communication 968 1,481 1,985 2,000 15 Postage Utilities 7,562 10,094 9,713 8,500 (1,213) Rentals, Leases 791 1,218 1,100 1,200 100 Insurance Repairs, Maintenance 7,032 787 3,107 3,107 Printing, Publishing 906 600 800 200 Advertising, Promotion Other Current Charges 11,083 4,000 4,000 Office Supplies 556 262 433 (433) Operating Supplies 8,893 4,681 8,948 22,350 13,402 Books, Sub, Memberships Internal Service Charges Total Operating Expenses 37,911 20,856 25,899 46,557 20,658 CAPITAL OUTLAY; Land Buildings Other Improvements Equipment Vehicles 736 Total Capital Outlay 736 DEBT SERVICE; Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 2,432 (2,432) 2,432 (2,432) DIVISION TOTALS; 49,546 35,394 42,567 61,886 19,319 1 Of 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: • Begin the renovation of Bull Park • Set up a community center inspection program • Complete the construction of Pine Island Issues, Trends and Highlights • Maintained all City parks • Repaired pond and weir in Howell Park • Installed borders around playground area • Completed the improvements to the racquetball courts • Hire a Park Attendant for the Tresca property and Pine Island parks Activity Est. FY -99 FY -98 FY -97 Park Inspections 15 12 26 Acres of Park Land Maintained 50 50 46 Acres of Beach Maintained 56.5 56.5 56.5 107 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND PARKS MAINTENANCE AND IMPROVEMENTS REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES; WAGES Salaries and Wages 60,989 31,925 34,621 55,733 21,112 Overtime 6,044 4,188 2,000 2,000 Special Pay 66 1,006 4,800 (4,800) SUB -TOTAL 67,099 37,119 41,421 57,733 16,312 BENEFITS FICA 5,028 2,811 2,993 4,417 1,424 Pension 7,236 3,312 3,853 5,532 1,679 Health Insurance 5,194 1,867 1,740 3,845 2,105 Worker & Unemploy Comp 2,517 1,662 1,748 3,586 1,838 SUB -TOTAL 19,975 9,652 10,334 17,380 7,046 Total WAGES and BENEFITS 87,074 46,771 51,755 75,113 23,358 OPERATING EXPENSES: Professional Services 10,791 179 (179) Accounting, Auditing Contractual Services 33,953 55,696 75,246 79,400 4,154 Travel and Per Diem 910 217 189 150 (39) Communication 427 346 390 250 (140) Postage Utilities Rentals, Leases 2,155 2,563 1,900 4,000 2,100 Insurance Repairs, Maintenance 8,874 3,848 20,575 17,107 (3,468) Printing, Publishing 313 200 (200) Advertising, Promotion Other Current Charges 3,882 (3,882) Office Supplies Operating Supplies 12,779 9,403 15,976 29,050 13,074 Books, Training and Memberships 400 400 Internal Service Charges 15,029 9,104 6,012 15,180 9,168 Total Operating Expenses 84,918 81,490 124,949 145,537 20,588 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 1,450 15,403 6,755 (6,755) 16,853 6,755 16,000 16,000 16,000 9,245 DIVISION TOTALS; 188,845 128,261 183,459 236,650 53,191 108 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, • Obtain adequate funding to hold an alcohol -free, alternative gathering to affordable, successful event celebrate the coming year Issues, Trends, Highlights: • Successfully held 1999 First Night event, admission buttons available for $5.00 109 CITY OF ATLANTIC BEACH FIRST NIGHT SPECIAL EVENT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE Cash Carry Forward 14,955 24,955 10,000 REVENUES Transfer from General Fund 10,000 10,000 (10,000) Special Events Receipts 10,102 28,400 41,000 12,600 TOTAL REVENUES 20,102 38,400 41,000 2,600 OTHER FINANCING SOURCES TOTAL RESOURCES 20 102 53.355 65.955 12.600 EXPENDITURES Overtime 179 800 600 (200) Contract Services 622 13,000 23,500 10,500 Communications 200 300 100 Postage 320 200 900 700 Rentals 616 1,500 3,257 1,757 Insurance 2,370 2,300 2,000 (300) Other Charges 1,150 1,150 Advertising & Printing 314 2,600 12,200 9,600 Supplies 501 4,800 9,600 4,800 Travel 225 3,000 3,700 700 TOTAL EXPENDITURES 5,147 28,400 57,207 28,807 OTHER FINANCING USES CASH RESERVES 14,955 24,955 8,748 (16,207) TOTAL EXPENDITURES AND CASH RESERVES 20.102 53.355 65,955 12.600 RESOURCE ALLOCATION. Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL 179 800 600 (200) 4,968 27,600 56,607 29,007 5,147 28.400 57,207 28.807 110 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 111 CITY OF ATLANTIC BEACH EARTH FEST SPECIAL EVENT FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES Cash Carry Forward REVENUES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE Donations 590 TOTAL REVENUES OTHER FINANCING SOURCES TOTAL RESOURCES EXPENDITURES Operating Expenditures: Contract Services Supplies TOTAL EXPENDITURES OTHER FINANCING USES CASH RESERVES TOTAL EXPENDITURES AND CASH RESERVES RESOURCE ALLOCATION' Personal Services Operating Expenses Capital Outlay Debt Service Transfers TOTAL 590 590 300 180 480 110 110 110 110 110 110 110 590 480 480 110 110 112 Public Works Combined Summary Expenditures REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE Revenues: General Fund Resources 607,792 604,119 892,539 1,137,027 244,488 Local Option Gas Tax 478,983 477,632 445,000 491,040 46,040 Water Utility 2,459,082 2,299,960 2,174,867 2,198,181 23,314 Sewer Utility 4,131,654 3,528,754 3,394,015 3,437,898 43,883 Sanitation Utility 1,067,466 1,102,172 1,094,949 1,108,000 13,051 Storm Water Utility 437,608 511,577 953,112 260,000 (693,112) Bond Construction 575,542 486,883 450,000 120,000 (330,000) Internal Service Charges 437,745 471,207 549,615 617,259 67,644 Total Revenues Expenditures: 10,195,872 9,482,304 9,954,097 9,369,405 (584,692) Public Works Administration 290,583 283,799 316,389 372,544 56,155 Street & Road Maintenance 607,792 604,119 892,539 1,137,027 244,488 Local Option Gas Tax 208,985 85,227 255,430 537,114 281,684 Water Utility 1,586,946 2,126,986 3,278,237 2,269,783 (1,008,454) Sewer Utility 2,426,688 3,102,412 4,639,467 4,488,208 (151,259) Sanitation Utility 1,061,528 1,072,640 1,080,453 1,052,838 (27,615) Storm Water Utility 240,519 391,746 868,246 291,500 (576,746) Bond Construction 2,596,151 1,002,303 2,931,219 5,369,129 2,437,910 Fleet Maintenance 185,477 245,036 233,226 244,715 11,489 Total Expenses Resource Allocation 9,204,669 8,914,268 14,495,206 15,762,858 1,267,652 Personal Services 1,463,909 1,473,777 1,532,913 1,690,084 157,171 Operating Expenses 3,429,892 3,659,879 4,233,639 4,342,538 108,899 Capital Outlay 2,774,682 1,284,885 5,657,774 7,347,251 1,689,477 Debt Service 727,201 1,287,239 1,713,828 1,698,871 (14,957) Transfers 808,985 1,208,488 1,357,052 684,114 (672,938) Total Expenses 9,204,669 8,914,268 14,495,206 15,762,858 1,267,652 113 Public Works Summary of Authorized Positions Allocation 1998-99 1999-2000 Public Works Administration Public Works Director Assistant Public Works Director Administrative Assistant Public Works Inspector Dispatcher / Clerks Street and Road Maintenance Division Director Mechanic 11 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 Water Plant 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. Utility Worker - Shared 50% AB Water 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 Utility Worker - Shared 50% Buc Water Meter Reader - Shared 50% Buc Water Meter Reader - Shared 50% AB Water 90.00% 50.00% 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 4.0 5.0 1.0 1.0 6.0 1.0 0.9 9.9 1.0 3.0 1.0 0.5 1.0 6.5 0.5 1.0 2.0 0.5 0.5 4.5 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 1.0 1.0 4.0 4.0 1.0 1.0 2.0 2.0 1.0 0.5 0.5 0.5 10.0 10.5 0.5 0.5 1.0 1.0 1.0 1.0 1.0 1.0 1.0 0.5 0.5 0.5 0.5 0.5 5.0 5.5 0.1 0.1 0.1 0.1 40.0 41.0 114 Public Works Administration Code: 530-5001-541 Purpose: The Public Works Administration Department is responsible for the administrative demands of the Public Works divisions, customer requests related to Public Works functions, and monitoring Public Works construction projects. Key Objectives: • • • Update City CAD maps Initiate Geographic Information System Perform Self Assessment of Public Works Operations Issues, Trends, Highlights: • • • • • Network computer system with City Hall and other sites Improve work area efficiency Improve electrical system and computer cabling throughout building Designed, bid and permitted several projects in-house Administered Capital Improvement Program - completing projects at minimum cost while assuring quality construction Completed conference room and additional office area Coordinated Year 2000 compliance for all Divisions Coordinated Process Safety Management and Risk Management Program to comply with Federal and State regulations 115 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES INTERNAL SERVICE FUND PUBLIC WORKS ADMINISTRATION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 147,925 145,981 161,087 210,736 49,649 Overtime 477 680 1,000 1,000 Special Pay 3,912 7,421 7,260 6,840 (420) SUB -TOTAL 152,314 154,082 169,347 218,576 49,229 BENEFITS FICA 11,393 11,485 12,924 16,721 3,797 Pension 14,568 17,604 20,679 24,451 3,772 Health Insurance 7,365 5,867 7,042 8,914 1,872 Worker & Unemploy Comp 4,847 7,510 8,989 16,034 7,045 SUB -TOTAL 38,173 42,466 49,634 66,120 16,486 Total WAGES and BENEFITS 190,487 196,548 218,981 284,696 65,715 OPERATING EXPENSES; Professional Services 3,901 3,200 1,300 1,300 Accounting, Auditing Contractual Services 6,130 12,562 10,306 7,000 (3,306) Travel and Per Diem 4,336 3,511 157 2,400 2,243 Communication 10,070 9,537 9,500 9,500 Postage 72 500 500 Utilities 5,315 4,471 6,000 5,000 (1,000) Rentals, Leases 2,646 4,271 4,100 (171) Insurance 24,924 7,413 1,890 1,110 (780) Repairs, Maintenance 6,252 6,885 10,500 11,500 1,000 Printing, Publishing 146 878 1,460 1,500 40 Advertising, Promotion Other Current Charges 318 344 Office Supplies 3,573 4,098 3,200 4,900 1,700 Operating Supplies 10,838 5,886 12,850 6,850 (6,000) Books, Sub, Memberships 2,126 1,795 4,504 5,692 1,188 Internal Service Charges 17,688 21,599 24,699 24,996 297 Total Operating Expenses 95,617 84,897 91,137 86,348 (4,789) CAPITAL OUTLAY; Land Buildings 858 858 1,328 Other Improvements Equipment 3,621 1,496 4,943 1,500 Vehicles Total Capital Outlay DEBT SERVICE; Principal Interest Other Total Debt Service TRANSFERS; To To Other Total Transfers 4,479 2,354 6,271 1,500 (1,328) (3,443) (4,771) DIVISION TOTALS; 290,583 283,799 316,389 372,544 56,155 116 Streets and Road Maintenance Code: 001-5002-541 Purpose: The Streets and Road Maintenance Division of the Public Works Department is responsible for maintaining ditches to ensure proper storm water drainage flow, maintaining and improving the City's streets, such as paving and resurfacing, and picking up and mowing City right-of-ways. Key Objectives: • Resurface portion of streets on priority list with gas tax funds • Implement Pavement Management System • Improve drainage on W. 13t St., Stanley Rd. and Ardella Rd. Issues, Trends and Highlights: Replaced P-15 and P-12 with two Ford Rangers Milled and resurfaced Sandpiper Ln., Cutlass Dr., Skate Rd., Sargo Rd., 16th St., Beach Ave., Seminole Rd., Forrestal Cir., and Saratoga Cir. Dust control on Gladiola, Carnation, West Plaza, Cypress, Dora, Stocks and Kestner Completed Levy Road project • Continue ditch maintenance and spraying • Replace two vehicles (P-6 and P-20) • Continue division of City into four areas of responsibility • Moved expenses for ditch maintenance and spraying from the Storm Water Utility Department • Continue Maintenance Agreement with FDOT • Coordinated and assisted with construction of Life Guard Station and Town Center Workload Data Activity Est. FY -99 FY -98 FY -97 Tons of Asphalt Patching 196 180 180 Tons of Lime Rock 800 900 700 Feet of Ditch Maintained 34,500 34,500 30,184 Miles of Paved Roadway 56.6 56.1 56.1 117 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES GENERAL FUND PUBLIC WORKS - STREETS AND ROADS REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES; WAGES Salaries and Wages 198,312 208,266 220,686 240,102 19,416 Overtime 10,302 10,609 8,500 10,000 1,500 Special Pay 6,659 9,098 13,736 13,736 SUB -TOTAL 215,273 227,973 242,922 263,838 20,916 BENEFITS FICA 16,093 17,176 18,584 20,184 1,600 Pension 21,012 24,264 28,330 27,858 (472) Health Insurance 15,197 13,156 16,961 19,046 2,085 Worker & Unemploy Comp 10,108 11,350 11,349 14,816 3,467 SUB -TOTAL 62,410 65,946 75,224 81,904 6,680 Total WAGES and BENEFITS 277,683 293,919 318,146 345,742 27,596 OPERATING EXPENSES; Professional Services 1,063 158 2,000 2,000 Accounting, Auditing Contractual Services 30,038 13,508 110,637 277,200 166,563 Travel and Per Diem 849 56 200 200 Communication 417 323 905 1,000 95 Postage 24 50 75 25 Utilities 55,994 50,755 60,000 62,000 2,000 Rentals, Leases 6,293 5,971 4,800 10,050 5,250 Insurance Repairs, Maintenance 28,446 25,538 57,392 108,500 51,108 Printing, Publishing 754 299 1,712 2,100 388 Advertising, Promotion Other Current Charges 500 750 250 Office Supplies 279 781 1,100 2,150 1,050 Operating Supplies 30,284 35,914 72,726 73,000 274 Road and Material Supplies 24,231 22,654 22,659 20,000 (2,659) Books, Training and Memberships 12 6 800 4,000 3,200 Internal Service Charges 120,168 134,280 99,709 106,260 6,551 Total Operating Expenses 298,828 290,267 434,990 669,285 234,295 CAPITAL OUTLAY: Land Buildings Other Improvements Equipment Vehicles 4,200 98,620 80,000 (18,620) 15,515 1,857 12,234 12,000 (234) 15,766 13,876 28,549 30,000 1,451 Total Capital Outlay 31,281 DEBT SERVICE; Principal Interest Other Total Debt Service TRANSFERS: To Other Total Transfers 19,933 139,403 122,000 (17,403) DIVISION TOTALS: 607,792 604,119 892,539 1,137,027 244,488 118 Purpose: • • • Local Option Gas Tax Fund Code: 130-5002-541 To accumulate the City's share of County Gas Tax revenues and related interest earnings to be used to support capital outlay and maintenance for local roads and drainage systems. This may include the following: Public transportation and maintenance • Street lighting Roadway and right-of-way • Bridge maintenance and operation maintenance, equipment and structures used primarily for the storage of such • Traffic signs, engineering, equipment signalization and pavement markings • Roadway and right-of-way drainage • Debt service on projects related to the above programs. Key Objectives: • To fund the General Fund Street and Road Maintenance division's top seven prioritized street paving, resurfacing and sidewalk projects budgeted at $453,000 • To fund portion of debt service payments for the SunTrust 1999 Revenue Refunding 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 Section H) • To fund a portion of the Storm Water Project with reserves of $1,000,000, previously designated by the City Commission Issues, Trends and Highlights: • The City is pursuing the City of Jacksonville to fund rebuilding Sherry Drive. If unsuccessful, street resurfacing projects may be reprioritized to include Sherry Drive. 119 CITY OF ATLANTIC BEACH LOCAL OPTION GAS TAX FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE Cash Carty Forward Restricted Cash 70,523 260,093 189,570 Restricted - Designated Cash 244,822 548,975 870,000 870,000 244,822 548,975 940,523 1,130,093 189,570 REVENUES Local Option Gas Tax Interest Earnings 458,338 438,661 415,000 458,040 43,040 20,645 38,971 30,000 33,000 3,000 TOTAL REVENUES 478,983 477,632 445,000 491,040 46,040 OTHER FINANCING SOURCES 34,155 TOTAL RESOURCES 757,960 1,026,607 1,385,523 1,621,133 235,610 EXPENDITURES Capital Outlay Street and Road Improvements 191,490 453,000 261,510 TRANSFERS To Debt Service 208,985 85,227 63,940 84,114 20,174 To Capital Project Fund TOTAL EXPENDITURES OTHER FINANCING USES 208,985 85,227 255,430 537,114 281,684 857 Restricted Cash 70,523 260,093 84,019 (176,074) Restricted - Designated Cash 548,975 870,000 870,000 1,000,000 130,000 CASH RESERVES 548,975 940,523 1,130,093 1,084,019 (46,074) TOTAL EXPENDITURES AND CASH RESERVES RESOURCE ALLOCATION; 757,960 1,026,607 1,385,523 1,621,133 235,610 Personal Services Operating Expenses Capital Outlay 191,490 453,000 261,510 Debt Service Transfers 208,985 85,227 63,940 84,114 20,174 TOTAL 208,985 85,227 255,430 537,114 281,684 120 Water Utility Fund Code: 400-4000-533 Purpose: The Atlantic Beach and Buccaneer Water Divisions operate four treatment plants that pump potable water through the water distribution system to over 6,000 connections for consumption and fire protection. Key Objectives: To insure the adequate quantity and quality of future water supplies throughout the service area To maintain drinking water quality standards Issues, Trends, Highlights: • • • • • • To maintain the facilities and equipment in a manner necessary to extend the life of the system To meet testing and compliance standards as dictated by state and federal mandates Continue to maintain the lowest water rates in the County, however, a rate study mayl be completed and an increase may be needed to maintain the existing level of service, while still maintaining the lowest rates Completed design of 1999 Water System Improvement Project Upgraded water mains and services and increased fire protection on Ardella Road as part of Community Development Block Grant Project Completed painting of water tower and City logo at Water Treatment Plant No. 4 Replacement of 2" water mains with 6" in various parts of the City Continued extensive fire hydrant replacement program Workload Data Activity Est. FY -99 FY -98 FY -97 Million Gallons Treated - Atlantic Beach 760.00 752.13 751.63 Million Gallons Treated - Buccaneer 410.00 402.29 462.67 Service Orders Processed 12,000 11,744 13,252 121 CITY OF ATLANTIC BEACH WATER UTILITY FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE CASH Restricted Cash 1,020,858 1,561,737 910,391 1,831,280 920,889 Operating Cash 1,130,006 1,486,487 2,183,448 159,189 (2,024,259) CASH CARRY FORWARD 2,150,864 3,048,224 3,093,839 1,990,469 (1,103,370) REVENUES Minimum Water 691,600 715,649 715,000 722,150 7,150 Excess Water 981,462 974,364 975,000 984,750 9,750 Water Cut - In Fee 36,529 23,971 21,000 21,000 Service Charges 76,446 77,047 60,000 63,000 3,000 Delinquent Charges 147,266 176,331 140,000 155,000 15,000 Water Connection Charges 80,230 52,680 50,000 45,000 (5,000) Backflow Preventor Inspection 6,510 4,130 3,500 3,500 Special Assessment 31,314 33,972 25,000 25,000 Water Capital Facilities Charge 59,820 40,033 30,000 33,000 3,000 Water Capital Improvement Interest Earnings 143,360 186,564 145,000 135,000 (10,000) Lot Clearings Miscellaneous 12,858 15,219 10,367 10,781 414 Transfers - Bond Capitalized Interest 191,687 Debt Proceeds TOTAL REVENUES 2,459,082 2,299,960 2,174,867 2,198,181 23,314 OTHER FINANCING SOURCES 25,224 TOTAL RESOURCES 4,635,170 5,348,184 5,268,706 4,188,650 (1,080,056) EXPENDITURES Atlantic Beach 538,336 584,901 1,464,492 885,543 (578,949) Buccaneer and Oak Harbor 270,502 303,601 492,301 478,008 (14,293) Administrative and Non - Divisional 778,108 1,238,484 1,321,444 906,232 (415,212) TOTAL EXPENDITURES 1,586,946 2,126,986 3,278,237 OTHER FINANCING USES 127,359 2,269,783 (1,008,454) Restricted Cash 1,561,737 910,391 1,831,280 1,641,774 (189,506) Operating Cash 1,486,487 2,183,448 159,189 277,093 117,904 CASH RESERVES 3,048,224 3,093,839 1,990,469 1,918,867 (71,602) TOTAL EXPENDITURES AND CASH RESERVES 4,635,170 5,348,184 5,268,706 4,188,650 (1,080,056) RESOURCE ALLOCATION. Personal Services 371,718 409,195 434,563 454,991 20,428 Operating Expenses 794,267 783,940 1,029,443 937,638 (91,805) Capital Outlay 55,654 101,773 911,732 326,500 (585,232) Debt Service 165,307 238,415 355,943 350,654 (5,289) Transfers 200,000 593,663 546,556 200,000 (346,556) TOTAL 1,586,946 2,126,986 3,278,237 2,269,783 (1,008,454) 122 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES WATER UTILITY FUND ATLANTIC BEACH DIVISION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES; WAGES Salaries and Wages 174,761 159,420 173,224 174,819 1,595 Overtime 27,736 30,364 28,500 28,000 (500) Special Pay 5,970 14,287 13,380 15,350 1,970 SUB -TOTAL 208,467 204,071 215,104 218,169 3,065 BENEFITS FICA 15,745 15,585 16,520 16,690 170 Pension 21,768 22,848 22,237 20,283 (1,954) Health Insurance 11,323 10,559 12,116 11,568 (548) Worker & Unemploy Comp 6,314 6,447 6,977 8,696 1,719 SUB -TOTAL 55,150 55,439 57,850 57,237 (613) Total WAGES and BENEFITS 263,617 259,510 272,954 275,406 2,452 OPERATING EXPENSES; Professional Services 11,119 4,457 200 3,000 2,800 Accounting, Auditing Contractual Services 26,004 31,150 205,584 145,250 (60,334) Travel and Per Diem 249 1,201 200 200 Communication 2,752 2,332 3,844 3,920 76 Postage 74 63 1,200 2,000 800 Utilities 31,616 33,913 45,000 40,000 (5,000) Rentals, Leases 5,295 5,595 2,900 2,900 Insurance Repairs, Maintenance 88,901 78,671 44,861 52,967 8,106 Printing, Publishing 1,192 277 1,500 2,000 500 Advertising, Promotion Other Current Charges 825 744 2,820 12,000 9,180 Office Supplies 1,389 882 1,000 1,100 100 Operating Supplies 74,942 87,699 117,716 109,000 (8,716) Books, Training and Memberships 708 458 2,700 2,800 100 Internal Service Charges Total Operating Expenses 245,066 247,442 429,525 377,137 (52,388) CAPITAL OUTLAY; Land Buildings Other Improvements 10,434 Equipment 19,219 Vehicles Total Capital Outlay 29,653 DEBT SERVICE; Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 46,862 15,156 15,931 754,591 185,000 (569,591) 7,422 18,000 10,578 30,000 30,000 77,949 762,013 233,000 (529,013) DIVISION TOTALS; 538,336 584,901 1,464,492 885,543 (578,949) 123 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES WATER UTILITY FUND BUCCANEER WATER SYSTEM REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES; WAGES Salaries and Wages 71,701 94,537 94,437 113,211 18,774 Overtime 10,688 19,011 25,500 23,000 (2,500) Special Pay 3,211 5,412 7,780 6,650 (1,130) SUB -TOTAL 85,600 118,960 127,717 142,861 15,144 BENEFITS FICA 6,385 8,949 12,235 10,929 (1,306) Pension 8,832 12,192 12,123 13,135 1,012 Health Insurance 4,750 6,009 6,053 7,523 1,470 Worker & Unemploy Comp 2,534 3,575 3,481 5,137 1,656 SUB -TOTAL 22,501 30,725 33,892 36,724 2,832 Total WAGES and BENEFITS 108,101 149,685 161,609 179,585 17,976 OPERATING EXPENSES; Professional Services 2,738 2,372 2,000 4,100 2,100 Accounting, Auditing Contractual Services 11,813 9,726 60,000 69,500 9,500 Travel and Per Diem 2,187 2,365 200 250 50 Communication 2,829 2,783 3,700 3,500 (200) Postage 47 750 1,000 250 Utilities 32,298 29,759 35,000 35,000 Rentals, Leases 1,833 2,211 1,500 3,000 1,500 Insurance Repairs, Maintenance 24,090 26,147 18,023 19,323 1,300 Printing, Publishing 16 434 800 700 (100) Advertising, Promotion Other Current Charges 125 2,930 5,000 2,070 Office Supplies 1,019 1,125 1,130 1,200 70 Operating Supplies 56,363 51,652 48,941 57,100 8,159 Road Materials 600 122 1,749 1,000 (749) Books, Training and Memberships 489 1,349 4,250 4,250 Total Operating Expenses 136,400 130,092 180,973 204,923 23,950 CAPITAL OUTLAY: Land Buildings 15,000 35,000 20,000 Improvements Other Than Buildings 2,245 125,694 55,000 (70,694) Equipment 7,615 7,700 9,025 3,500 (5,525) Vehicles 16,141 16,124 Total Capital Outlay DEBT SERVICE: Principal Interest Other Total Debt Service TRANSFERS: To To Other Total Transfers 26,001 23,824 149,719 93,500 (56,219) DIVISION TOTALS; 270,502 303,601 492,301 478,008 (14,293) 124 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES WATER 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 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE OPERATING EXPENSES; Professional Services 513 Accounting, Auditing 7,235 6,810 9,600 8,000 (1,600) Transportation and Postage 12 Contractual Services Insurance 20,512 33,178 34,106 30,692 (3,414) Repairs, Maintenance Oter Current Charges 229 Interest Paid on Utility Deposits 41,127 7,519 10,000 7,500 (2,500) Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges 343,927 358,145 365,239 309,386 (55,853) Total Operating Expenses 412,801 406,406 418,945 355,578 (63,367) CAPITAL OUTLAY DEBT SERVICE: Utility System Revenue Bonds - 1996 Principal 75,919 Interest 116,489 189,132 230,618 Other 4220 4365 78,802 227,521 2,883 (3,097) City of Gulf Breeze - Note 2 Principal 11,714 12,886 14,057 (14,057) Interest 32,884 32,032 31,082 (31,082) Other 145 (145) Suntrust - 1999 Revenue Refunding Principal 4,122 17,367 13,245 Interest 26,964 26,964 Other Total Debt Service 165,307 238,415 355,943 350,654 (5,289) TRANSFERS: To General Fund To Capital Project Fund To Storm Water Utility Total Transfers 200,000 219,096 200,000 200,000 264,065 110,502 346,556 (346,556) 200,000 593,663 546,556 200,000 (346,556) DIVISION TOTALS; 778,108 1,238,484 1,321,444 906,232 (415,212) 125 Sewer Utility Fund Cost: 410-4000-535 Purpose: The Atlantic Beach and Buccaneer Sewer Divisions maintain the 20 miles of sanitary sewer collection system and 29 sewage pumping stations that pump the sanitary sewage to the sewer treatment plants for treatment. These divisions maintain two sewage treatment plants, a 3 million gallon a day plant and a 1.3 million gallon a day plant that pumps the treated sewage to the St. John's River and disposes of the treated by-product (sludge) at the County landfill. Key Objectives: • • Coordinated with Jacksonville Electric Authority to provide sewer service to Village of Mayport Increase capacity at Buccaneer Wastewater Treatment Plant to 1.9 million gallons per day Issues, Trends, Highlights: • Continue to maintain the lowest sewer rates in the County, however, a rate study may be completed and an increase may be needed to maintain the existing level of service, while still maintaining the lowest rates Completed lining and manhole wetwell rehabilitation at Selva Norte and West End lift stations • Replace deteriorating force mains • Continue to reduce inflow and infiltration into sewer system • • Cleaned and televised over 10,000 linear feet of sewer line in Donner Subdivision and on Wonderwood Road Completed design and will begin relocation of water and sewer utilities for Wonderwood Expressway project Completed design for revision of force mains and master lift station project Workload Data Activity Est. FY -99 FY -98 FY -97 Gallons Treated - Atlantic Beach (in Million Gallons) 600.00 649.52 676.35 Gallons Treated - Buccaneer (in Million Gallons) 350.00 368.81 384.00 126 CITY OF ATLANTIC BEACH SEWER UTILITY FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE CASH Restricted Cash 1,028,591 2,045,462 1,399,346 2,829,579 1,430,233 Operating Cash 2,208,089 2,844,729 3,774,146 1,098,461 (2,675,685) CASH CARRY FORWARD 3,236,680 4,890,191 5,173,492 3,928,040 (1,245,452) REVENUES Sewer Service Base Charge 1,306,921 1,318,119 1,330,038 1,343,338 13,300 Sewer Service Volume Charge 1,568,199 1,484,143 1,575,000 1,590,750 15,750 Sewer Connection Charge 242,156 167,281 110,000 125,000 15,000 SewerAssesments 51,359 127,275 45,000 45,000 State Revenue Charges 127,758 130,620 130,810 130,810 Interest Earnings 210,270 292,921 200,000 200,000 Miscellaneous 1,344 8,395 3,167 3,000 (167) Debt Proceeds Lot Clearing Transfer- Bond Capitalized Interest 623,647 Transfer in From Bond Construction TOTAL REVENUES 4,131,654 3,528,754 3,394,015 3,437,898 43,883 OTHER FINANCING SOURCES TOTAL RESOURCES 7.368.334 8.418.945 8.567.507 7.365,938 (1,201,569) EXPENDITURES Atlantic Beach 958,859 1,043,351 1,398,205 1,848,265 450,060 Buccaneer and Oak Harbor 424,434 444,808 1,198,953 782,992 (415,961) Administrative and Non - Divisional 1,043,395 1,614,253 2,042,309 1,856,951 (185,358) TOTAL EXPENDITURES 2,426,688 3,102,412 4,639,467 4,488,208 (151,259) OTHER FINANCING USES 51,455 143,041 Restricted Cash 2,045,462 1,399,346 2,829,579 2,364,539 (465,040) Operating Cash 2,844,729 3,774,146 1,098,461 513,191 (585,269) CASH RESERVES 4,890,191 5,173,492 3,928,040 2,877,730 (1,050,310) TOTAL EXPENDITURES AND CASH RESERVES 7.368.334 8.418 945 8.567.507 7.365 938 (1.201.569) RESOURCE ALLOCATION. Personal Services 504,954 545,386 557,374 600,525 43,151 Operating Expenses 1,208,717 1,244,521 1,309,732 1,564,344 254,612 Capital Outlay 61,976 155,086 1,161,169 1,066,622 (94,547) Debt Service 451,041 827,821 1,064,636 1,056,717 (7,919) Transfers 200,000 329,598 546,556 200,000 (346,556) TOTAL 2.426.688 3.102.412 4.639.467 4.488.208 (151.259) 127 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SEWER UTILITY FUND ATLANTIC BEACH SYSTEM REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES. WAGES Salaries and Wages 221,906 239,131 237,920 252,911 14,991 Overtime 45,998 52,882 40,000 42,000 2,000 Special Pay 13,477 15,003 6,210 12,880 6,670 SUB -TOTAL 281,381 307,016 284,130 307,791 23,661 BENEFITS FICA 21,376 23,267 22,463 23,546 1,083 Pension 28,284 31,512 28,391 27,660 (731) Health Insurance 14,009 14,034 15,618 17,954 2,336 Worker & Unemploy Comp 7,140 8,726 7,640 9,852 2,212 SUB -TOTAL 70,809 77,539 74,112 79,012 4,900 Total WAGES and BENEFITS 352,190 384,555 358,242 386,803 28,561 OPERATING EXPENSES: Professional Services 7,910 1,720 4,000 4,000 Accounting, Auditing Contractual Services 20,394 38,360 306,885 307,000 115 Travel and Per Diem 928 634 200 200 Communication 786 1,019 1,000 1,200 200 Postage 67 79 500 400 (100) Utilities 230,433 190,454 175,000 175,000 Rentals, Leases 7,150 5,989 2,700 3,400 700 Insurance Repairs, Maintenance 229,676 235,474 34,566 40,662 6,096 Printing, Publishing 185 552 500 500 Other Current Charges 6,725 383 1,335 11,500 10,165 Office Supplies 173 460 800 800 Operating Supplies 62,605 77,411 70,890 76,100 5,210 Road Materials 1,201 Books, Travel and Memberships 316 1,100 2,100 1,000 Internal Service Charges Total Operating Expenses 568,233 552,851 595,476 622,862 27,386 CAPITAL OUTLAY; Land Buildings Other Improvements Equipment Vehicles 21,000 155,000 134,000 15,200 79,446 307,191 682,100 374,909 2,653 26,499 1,500 1,500 20,583 116,296 (116,296) Total Capital Outlay 38,436 DEBT SERVICE' Principal Interest Other Total Debt Service TRANSFERS; To To Other Total Transfers 105,945 444,487 838,600 394,113 DIVISION TOTALS: 958,859 1,043,351 1,398,205 1,848,265 450,060 128 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SEWER UTILITY FUND BUCCANEER SYSTEM REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES: WAGES Salaries and Wages 99,102 109,402 113,941 139,954 26,013 Overtime 15,001 9,895 25,500 20,000 (5,500) Special Pay 6,350 6,251 14,940 9,160 (5,780) SUB -TOTAL 120,453 125,548 154,381 169,114 14,733 BENEFITS FICA 9,031 9,457 12,086 12,937 851 Pension 12,876 16,044 17,836 16,238 (1,598) Health Insurance 7,226 5,910 9,542 10,044 502 Worker & Unemploy Comp 3,178 3,872 5,287 5,389 102 SUB -TOTAL 32,311 35,283 44,751 44,608 (143) Total WAGES and BENEFITS 152,764 160,831 199,132 213,722 14,590 OPERATING EXPENSES; Professional Services 14,092 6,137 13,185 8,500 (4,685) Accounting, Auditing Contractual Services 12,436 32,303 99,113 142,500 43,387 Travel and Per Diem 2,085 1,270 200 250 50 Communication 4,773 4,587 5,085 4,750 (335) Postage 67 250 250 Utilities 71,794 68,924 63,000 75,000 12,000 Rentals, Leases 2,907 2,521 1,500 3,250 1,750 Insurance Repairs, Maintenance 87,785 66,106 37,935 25,448 (12,487) Printing, Publishing 98 168 1,000 200 (800) Other Current Charges 6,001 6,052 2,665 10,000 7,335 Office Supplies 992 583 750 750 Operating Supplies 43,887 45,950 55,356 65,250 9,894 Road Materials 660 1,000 1,000 Books, Training and Memberships 553 235 2,100 4,100 2,000 Internal Service Charges Total Operating Expenses 248,130 234,836 283,139 341,248 58,109 CAPITAL OUTLAY: Land Buildingst28,482 659,905 181,022 (478,883) m Improvements System Machinery and Equipment 7,399 2,920 56,777 7,000 (49,777) Vehicles 16,141 17,739 40,000 40,000 Total Capital Outlay 23,540 49,141 716,682 228,022 (488,660) DEBT SERVICE; Principal Interest Other Total Debt Service TRANSFERS; To To To Other Total Transfers DIVISION TOTALS: 424,434 444,808 1,198,953 782,992 (415,961) 129 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 OPERATING EXPENSES; Professional Services Accounting, Auditing Contractual Services Rentals, Leases Insurance Repairs, Maintenance Printing, Publishing Advertising, Promotion Other Current Charges Office Supplies Operating Supplies Books, Sub, Memberships Internal Service Charges REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE 513 7,235 6,810 28,688 61,508 12,504 343,927 Total Operating Expenses 392,354 CAPITAL OUTLAY 9,600 58,154 8,000 (1,600) 58,207 53 388,003 363,363 534,027 170,664 456,834 431,117 600,234 169,117 DEBT SERVICE Utility System Revenue Bonds - 1996 Principal 246,836 Interest 378,742 754,617 749,804 Other 11,163 11,631 469 256,209 739,738 9,373 (10,066) (469) City of Gulf Breeze - Note 2 Principal 16,059 17,664 19,270 (19,270) Interest 45,077 43,909 42,607 (42,607) Sun Trust - 1999 Revenue Bond Principal 36,962 36,962 Interest 5,650 23,808 18,158 Other Total Debt Service 451,041 827,821 1,064,636 1,056,717 (7,919) TRANSFERS: To General Fund 200,000 219,096 200,000 200,000 To Storm Water Utility 110,502 346,556 (346,556) Total Transfers 200,000 329,598 546,556 200,000 (346,556) DIVISION TOTALS; 1,043,395 1,614,253 2,042,309 1,856,951 (185,358) 130 Sanitation Fund Code: 420-4201-534 Purpose: The Sanitation Department is responsible for continued City involvement in the Recycling Program, and overseeing the refuse contractor's compliance with their contractual obligation to the City. Key Objectives: • Continue monitoring contractor's response on illegal dump pickups • Continue to utilize recycling grant money • Begin implementation of tippage requirements for commercial customers related to the Interlocal Agreement Continue monitoring contractor's response to residents' complaints Issues, Trends, Highlights: Coordinated recycling and garbage pick up for same day service Purchased trash receptacles and recycling bins with recycling grant money Old rear load dumpsters changed out to new front load dumpsters Contractor upgraded fleet with new equipment Activity Est. FY -99 FY -98 FY -97 Number of Residential Accounts 4,720 4,720 4,465 Number of Commercial Accounts / Multi -Family 717 717 630 131 CITY OF ATLANTIC BEACH SANITATION FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES CASH Operating Cash CASH CARRY FORWARD REVENUES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE 378,593 378,593 415,887 357,127 371,623 14,496 415,887 357,127 371,623 14,496 Garbage Services 1,032,689 1,075,330 1,067,000 1,082,000 15,000 Interest Earnings 19,779 21,606 22,000 20,000 (2,000) Recycle Grant 14,998 5,236 5,949 6,000 51 Sale of Equipment Miscellaneous Revenues TOTAL REVENUES OTHER FINANCING SOURCES TOTAL RESOURCES 1,067,466 31,356 1.477.415 1,102,172 1,094,949 1,108,000 13,051 1.518.059 1.452.076 1 479.623 27 547 EXPENDITURES Sanitation 1,061,528 1,072,640 1,080,453 1,052,838 (27,615) TOTAL EXPENDITURES 1,061,528 1,072,640 1,080,453 1,052,838 (27,615) OTHER FINANCING USES 88,292 Operating Cash 415,887 357,127 371,623 426,785 55,162 CASH RESERVES 415,887 357,127 371,623 426,785 55,162 TOTAL EXPENDITURES AND CASH RESERVES 1.477.415 1.518.059 1.452.076 1.479.623 27.547 RESOURCE ALLOCATION: Personal Services 3,222 3,765 3,849 4,130 281 Operating Expenses 858,306 866,225 873,363 845,208 (28,155) Capital Outlay 2,650 3,241 3,500 259 Debt Service Transfers 200,000 200 000 200,000 200,000 TOTAL 1.061.528 1 072 640 1.080.453 1.052.838 (27.615) POSITION AUTHORIZED PERSONNEL, Allocation 1998/1999 1999/2000 Heavy Equipment Operator from Streets and Roads Division 10.00% 0 0 0 Salary amounts are an allocation of 10% of a_position in the General Fund 132 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES SANITATION FUND SANITATION REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES; WAGES Salaries and Wages 2,334 2,519 2,616 2,847 Overtime 5 52 50 50 Special Pay 255 381 304 304 SUB -TOTAL 2,594 2,952 2,970 3,201 231 231 BENEFITS FICA 173 214 227 245 18 Pension 240 240 336 330 (6) Health Insurance 130 159 173 175 2 Worker & Unemploy Comp 85 200 143 179 36 SUB -TOTAL 628 813 879 929 50 Total WAGES and BENEFITS 3,222 3,765 3,849 4,130 281 OPERATING EXPENSES: Professional Services Accounting, Auditing 3,790 3,914 1,500 1,250 (250) Contractual Services 683,534 707,356 753,189 741,000 (12,189) Travel and Per Diem Communication Postage 22 250 175 (75) Utilities Rentals, Leases Insurance 5,316 5,616 Repairs, Maintenance 1,268 161 Printing, Publishing 500 (500) Recycling Grant 14,998 5,236 5,949 6,000 51 Other Current Charges 2,770 70 70 70 Office Supplies Operating Supplies Books, Training and Memberships Internal Service Charges 146,608 143,872 111,905 96,713 (15,192) Total Operating Expenses 858,306 866,225 873,363 845,208 (28,155) CAPITAL OUTLAY; Land Buildings Other Improvements Equipment 2,650 3,241 3,500 259 Construction in Progress Total Capital Outlay 2,650 3,241 3,500 259 DEBT SERVICE; Principal Interest Other Total Debt Service TRANSFERS: To General Fund 200,000 200,000 200,000 200,000 To Other Total Transfers 200,000 200,000 200,000 200,000 DIVISION TOTALS: 1,061,528 1,072,640 1,080,453 1,052,838 (27,615) 133 Storm Water Drainage Fund Code: 470-0000-538 Purpose: The Storm Water Utility Department is responsible for improvements to reduce the impact of severe weather by providing effective treatment and removal of the City's storm water. Key Objectives: • Improve drainage in City by implementing Master Storm Water Plan • Obtain Class A storm water certification Issues, Trends, Highlights: • Submit annual NPDES report to EPA • Obtain grant monies from FDEP and/or SJRWMD • Continue to fund debt service for Master Drainage Project using Storm Water Utility funding and a rate study may be necessary • Completed Preliminary Design Report for revised Master Storm Water Project • Obtained Class "A" Storm Water Certification • Submitted annual National Pollution Discharge Elimination System (NPDES) to Environmental Protection Agency (EPA) • Obtained grant money from SJRWMD • Awarded expanded ditch spraying contract - expense moved to Streets and Road Maintenance Department budget in FY 1999/2000 • Completed design of drainage systems on Pine Street, Seminole Road, and Donner Road, as part of 1999 Storm Water System Improvements Project Workload Data Activity Est. FY -99 FY -98 FY -97 Miles of Ditches 6.52 6.52 6.02 Miles of Storm Sewer 11 10 8 Number of Catch Basins 464 454 446 134 CITY OF ATLANTIC BEACH STORM WATER DRAINAGE FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES CASH Restricted Cash Operating Cash CASH CARRY FORWARD REVENUES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE 205,434 264,523 208,242 284,697 76,456 205,434 490,378 464,437 (25,941) 264,523 698,619 749,134 50,515 Storm Water Utility Fees 241,840 245,526 245,000 Interest Earnings 13,216 20,443 15,000 Other 140 24,604 Transfers - In From Bond Capitalized Interest 182,412 From Water Utility 110,502 346,556 From Sewer Utility 110,502 346,556 245,000 15,000 (346,556) (346,556) TOTAL REVENUES 437,608 511,577 953,112 260,000 (693,112) OTHER FINANCING SOURCES 314,265 TOTAL RESOURCES 643.042 1.090.365 1.651.731 1,009,134 (642.597) EXPENDITURES Storm Water Utilities 240,519 391 746 865 290 291,500 (573,790) TOTAL EXPENDITURES 240,519 391,746 865,290 291,500 (573,790) OTHER FINANCING USES 138,000 Restricted Cash 264,523 208,242 284,697 618,625 333,928 Operating Cash 490,378 464,437 99,009 (365,428) CASH RESERVES 264,523 698,619 786,441 717,634 (31,500) TOTAL EXPENDITURES AND CASH RESERVES RESOURCE ALLOCATION. Personal Services Operating Expenses Capital Outlay Debt Service Transfers 643,042 1.090.365 1 651 731 1.009.134 (642.597) 116,702 169,957 259,041 12,964 786 313,000 110,853 221,003 293,249 291,500 (259,041) (313,000) (1,749) TOTAL 240.519 391.746 865.290 291.500 (573 790) 135 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES STORM WATER DRAINAGE FUND STORM WATER DRAINAGE 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 REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE OPERATING EXPENSES: Professional Services 85,000 (85,000) Accounting, Auditing 460 Contractual Services 80,899 72,577 148,997 (148,997) Travel and Per Diem 400 200 200 (200) Communication Postage Utilities Rentals, Leases 966 2,110 5,400 (5,400) Insurance Repairs, Maintenance 32,360 91,765 2,044 (2,044) Printing, Publishing 218 500 (500) Advertising, Promotion Other Current Charges Office Supplies Operating Supplies 1,617 2,704 14,200 (14,200) Books, Training and Memberships 383 2,700 (2,700) Internal Service Charges Total Operating Expenses 116,702 169,957 259,041 (259,041) CAPITAL OUTLAY: Land Buildings System Improvements 12,964 786 313,000 (313,000) Equipment Vehicles Total Capital Outlay DEBT SERVICE; Principal Interest Other 12,964 786 313,000 (313,000) 72,245 110,853 221,003 220,866 138 Total Debt Service 110,853 TRANSFERS; To General Fund To Other Total Transfers 221,003 293,249 74,989 216,511 2,744 (4,355) (138) 291,500 (1,749) DIVISION TOTALS: 240,519 391,746 865,290 291,500 (573,790) 136 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: • Periodically revise and update project estimated costs based on engineering and bid results Issues, Trends, Highlights: 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. 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 -1999 Est. Remaining Balance Storm Water Improvements CORE99 7,566,550 2,197,421 5,369,129 Buccaneer Waste Water Impr. BS9601 2,557,298 2,557,298 0 City Property Meters AW9604 20,000 20,000 0 Contingency * AW9606 108,876 108,876 0 Atlantic Beach Sewer Plant Exp. ABS -2 1,293,719 1,293,719 0 Enlarge & Rehabilitate WTP #3 BW -7 634,264 634,264 0 New Well at WTP #2 AW9601 141,744 141,744 0 Beach Avenue Improvements AW9603 855,129 855,129 0 Water & Sewer - Oak Harbor OW9601 1,079,028 1,079,028 0 Total 14,256,608 8,887,479 5,369,129 * Public Works Inspector salary and benefits to oversee projects - awaiting allocation to completed projects at fiscal -year-end 137 CITY OF ATLANTIC BEACH UTILITY REVENUE BOND CONSTRUCTION FUND COMBINED SUMMARY OF REVENUES AND EXPENDITURES CASH Restricted Cash Operating Cash CASH CARRY FORWARD ACTUAL 1996-97 REVISED ACTUAL BUDGET BUDGET INCREASE 1997-98 1998-99 1999-2000 DECREASE 10,891,151 8,772,416 8,162,108 5,680,889 (2,481,219) 10,891,151 8,772,416 8,162,108 5,680,889 (2,481,219) REVENUES Bond Proceeds Interest Earnings 575,542 486,883 450,000 120,000 (330,000) TOTAL REVENUES 575,542 486,883 450,000 120,000 (330,000) OTHER FINANCING SOURCES TOTAL RESOURCES 11.466.693 9 259 299 8.612.108 5,800 889 (2.811.219) EXPENDITURES Water, Sewer & Stormwater Improvements 2,596,151 1 002 303 2,931,219 5,369,129 2,437,910 TOTAL EXPENDITURES 2,596,151 1,002,303 2,931,219 5,369,129 2,437,910 OTHER FINANCING USES 98,126 94,888 Restricted Cash 8,772,416 8,162,108 5,680,889 431,760 (5,249,129) Operating Cash CASH RESERVES 8,772,416 8,162,108 5,680,889 431,760 (5,249,129) TOTAL EXPENDITURES AND CASH RESERVES RESOURCE ALLOCATION. Personal Services Operating Expenses Capital Outlay Debt Service Transfers 11.466.693 9.259.299 8.612.108 5.800.889 (2.811.219) 2,596,151 1,002,303 2,931,219 5,369,129 2,437,910 TOTAL 2.596.151 1,002 303 2 931 219 5.369.129 2,437.910 • Note: Budget will be amended when FY -99 encumbrances roll to FY -2000 and remaining project funds calculated. 138 139 Schedule of Debt Service Principal and Interest Payments I 1996 Utility Revenue Bonds Bond Year 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 1,116,585 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 $46,779,332 139 Fleet Maintenance Code: 540-5004-590 Purpose: The Fleet Maintenance Department is responsible for all services and repairs performed on all City vehicles and small equipment and, as of November 1997, is a contracted service. The contract includes routine lubricating and oil changing, as well as mechanical repairs. Other vehicle modifications are also performed as needed. Key Objectives: • • • To keep City vehicles serviced and repaired efficiently and in a safe manner To keep equipment such as chain saws, mowers, edgers and concrete saws repaired, if required To keep an organized maintenance facility, capable of handling a high volume of repairs • To diagnose small repair problems and make necessary preventative repairs • To report vehicle and equipment abuse to the Public Works Director, for the initiation of corrective action, in the form of vehicle inspection for safety and road worthiness • Continue to monitor contractor's performance, downtime and costs Issues, Trends, Highlights: Obtained coolant recycler Monitored contractor's performance Monitored downtime on equipment and costs • Maintained City ownership of shop equipment • Contractor received bonus for achieving costs lower than first year target Workload Data: • Under the contract, the average number of work orders completed per year is about 1170. The City is experiencing a downward trend in vehicle repairs. 141 CITY OF ATLANTIC BEACH DIVISIONAL EXPENDITURES INTERNAL SERVICE FLEET MAINTENANCE REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE PERSONAL SERVICES; WAGES Salaries and Wages 80,946 11,936 Overtime 4,080 399 Special Pay 6,776 (285) SUB -TOTAL 91,802 12,050 BENEFITS FICA 7,007 884 Pension 8,892 10,332 Health Insurance 5,498 966 Worker & Unemploy Comp 2,646 732 SUB -TOTAL 24,043 12,914 Total WAGES and BENEFITS 115,845 24,964 OPERATING EXPENSES; Professional Services 75 Accounting, Auditing Contractual Services 244 196,404 204,777 209,963 5,186 Travel and Per Diem 190 Communication 24 1,120 900 900 Postage 12 Utilities Rentals, Leases 3,211 878 40 (40) Insurance 750 552 389 (163) Repairs, Maintenance 6,793 3,260 3,049 3,117 68 Printing, Publishing 66 Advertising, Promotion Other Current Charges 50 Office Supplies Operating Supplies 22,461 737 1,851 1,750 (101) Books, Training and Memberships 85 Internal Service Charges 23,581 17,586 20,808 23,596 2,788 Total Operating Expenses 57,455 220,072 231,977 239,715 7,738 CAPITAL OUTLAY: Land Buildings Other Improvements 3,012 Equipment 7,998 Vehicles 1,167 Total Capital Outlay DEBT SERVICE; Principal Interest Other Total Debt Service TRANSFERS; To To Other Total Transfers 1,249 12,177 1,249 5,000 3,751 5,000 3,751 DIVISION TOTALS; 185,477 245,036 233,226 244,715 11,489 141 142 Pension Combined Summary Expenditures REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE Revenues: Pension Fund Revenues 1,986,101 1,384,736 1,381,774 1,284,433 (97,341) Total Revenues 1,986,101 1,384,736 1,381,774 1,284,433 (97,341) Expenditures: Pension 430,948 483,461 556,575 440,000 (116,575) Total Expenses 430,948 483,461 556,575 440,000 (116,575) Resource Allocation Personal Services 360,891 385,201 436,600 349,000 (87,600) Operating Expenses 70,057 98,260 119,975 91,000 (28,975) Capital Outlay Debt Service Transfers Total Expenses 430,948 483,461 556,575 440,000 (116,575) 143 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 1, 1999. The contract with Jacksonville stipulates the pension assets related to the fire employees will be transferred to the City of Jacksonville's plan. (Note: The balance forward in the Pension Fund represents the pension's assets at market value.) 144 CITY OF ATLANTIC BEACH DEPARTMENTAL SUMMARY PENSION FUND CASH CARRY FORWARD REVENUES REVISED ACTUAL ACTUAL BUDGET BUDGET INCREASE 1996-97 1997-98 1998-99 1999-2000 DECREASE 6,517,171 8,073,649 8,973,619 9,798,818 825,199 State - Fire 39,165 47,778 38,000 (38,000) State - Police 68,966 70,289 68,048 75,626 7,578 Earnings on Investments 1,428,885 789,843 800,000 740,000 (60,000) Member Contributions 98,778 95,738 70,000 70,000 City Contributions 331,541 362,340 358,351 363,807 5,456 Transfer from General Fund 18,766 18,748 47,375 35,000 (12,375) TOTAL REVENUES 1,986,101 1,384,736 1,381,774 1,284,433 (97,341) OTHER FINANCING SOURCE 1,325 TOTAL RECOURCES 8.504.597 9.458.385 10.355.393 11 083,251 727.858 EXPENDITURES Management Fees 51,291 63,879 68,500 56,000 (12,500) Professional Services 12,460 13,912 41,600 24,000 (17,600) Travel and Per Diem 2,448 947 500 500 Retirement Benefits 360,891 385,201 436,600 349,000 (87,600) Insurance 3,689 3,689 3,875 4,000 125 Books, Training and Memberships 150 202 5,500 6,500 1,000 Other 19 15,631 TOTAL EXPENDITURES 430.948 483.461 556.575 440.000 (116.575) CASH RESERVES 8,073,649 8,973,619 9,798,818 10,643,251 844,433 OTHER FINANCING USES 1,305 TOTAL EXPENDITURES & CASH RESERVES 8.504.597 9.458.385 10.355.393 11 083.251 727.858 RESOURCE ALLOCATION Personal Services Operating Expenses Capital Outlay Debt Service Transfers 360,891 385,201 436,600 349,000 (87,600) 70,057 98,260 119,975 91,000 (28,975) TOTAL 430.948 483.461 556.575 440,000 (116,575) 145 9 tI City of Atlantic Beach, Florida Public Works Five Year Capital Improvements of 20,000 or more by Fund • Jtorm water urainage, rwaus anu 01.1ccw Department / Division / Improvement 1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 Total Public Works Street Resurfacing Program Seminole Road ( Hanna Park to Plaza) 150,000 150,000 Selva Marina Drive 100,000 100,000 Park Terrace East 50,000 50,000 Park Terrace West 50,000 50,000 Sea Oats Drive ( Park Terrace East to Saturba) 45,000 45,000 17th Street ( Park Terrace East to Seminole 8,000 8,000 Annual Resurface program 200,000 200,000 200,000 200,000 800,000 Drainage Improvements Replace pipe from Stanley to Jackson and Ardella to Donner 45,000 45,000 Design and rebuild swales and concrete driveways on west 13th street 55,000 55,000 Royal Palm Storm Water Improvements 500,000 500,000 1,000,000 Donner Road area improvements 500,000 500,000 Replace storm piping on Seminole Road 500,000 500,000 Equipment Backhoe 50,000 50,000 Total 503,000 1,750,000 700,000 200,000 200,000 3,353,000 City of Atlantic Beach, Florida Public Works Five Year Capital Improvements of 20,000 or more by Fund Estimated Revenue Sources to be available: 1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 Total General Fund 100,000 100,000 100,000 100,000 100,000 500,000 Water Utility Fund 285,000 980,626 250,000 250,000 250,000 2,015,626 Sewer Utility Fund 1,015,622 930,784 200,000 200,000 200,000 2,546,406 Utility Revenue Bond Construction Fund 500,000 5,369,129 431,760 1,675,000 658,000 285,000 6,300,889 Local Option Gas Tax Fund 500,000 403,000 1,365,000 365,000 365,000 365,000 2,863,000 Storm Water Utility 400,000 500,000 400,000 Total 500,000 7,072,751 4,108,170 815000 815,000 815,000 14,125,921 Net Sources and Uses (100,000) (3,106,000) is Expense Summa Estimated Revenue Sources to be available: 1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 Total Streets Division of General Fund 100,000 50,000 150,000 Streets Expenses of Local Option Gas Tax 403,000 1,200,000 200,000 200,000 200,000 2,203,000 Water Utility Fund 285,000 1,918,626 1,150,000 180,000 180,000 3,713,626 Sewer Utility Fund 1,015,622 1,713,784 1,675,000 658,000 285,000 5,347,406 Utility Revenue Bond Construction Fund 500,000 5,369,129 431,760 6,300,889 Storm Water Utility 1,900,000 500,000 2,400,000 Total 500,000 7,172,751 7,214,170 3,525,000 1,038,000 665,000 20,114,921 Net Sources and Uses (100,000) (3,106,000) (2,710,000) (223,000) 150,000 (5,989,000) City of Atlantic Beach, Florida Public Works Five Year Capital Improvements of 20,000 or more by Fund rvater uumy rums Department / Division / Improvement 1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 Total Public Works Atlantic Beach Water Improvements Replace 2" and 3" water mains at Beach Ave. between Ahern and 7th with 8" main 165,000 165,000 Replace 4" with 6" water main at Sea Oats Apartments 20,000 20,000 Water Plant #2 ground and elevated Storage Tank 750,000 1,000,000 1,750,000 Replace 4" AC main with 6" on Sea Oats 300,000 300,000 Replace remaining 2" and 4" water mains 150,000 150,000 300,000 Vehicle Replacements 30,000 20,000 50,000 Sub -Total 215,000 1,050,000 1,020,000 150,000 150,000 2,585,000 Buccaneer Water Improvements Offices at 902 Assisi ( new roof, heating and air conditioning) 25,000 25,000 Water Plant #4 improvements (new roof and level indicator) 20,000 20,000 Water Plant #4 10,000 gallon hydro tank 25,000 25,000 Water main from Shangri La to Mayport 108,000 108,000 Piping to Atlantic Beach Water Tower from Water Plant #3 to #2 100,000 100,000 Vehicles 30,000 30,000 30,000 30,000 120,000 Sub -Total 70,000 138,000 130,000 30,000 30,000 398,000 Total 285,000 1,188,000 1,150,000 180,000 180,000 2,983,000 City of Atlantic Beach, Florida Public Works Five Year Capital Improvements of 20,000 or more by Fund Sewer Utility Fund Department I Division 1 Improvement 1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 Total Public Works Atlantic Beach Sewer Improvements Paint exterior and interior of old sewer plant 35,000 35,000 Railing and walkways on clarifiers 120,000 120,000 Replace aeration line on #1 sewer plant 25,000 25,000 Repair ditch crossings at E and F lift stations 20,000 20,000 Upgrade Park Street lift station 50,600 50,600 Construct Master lift station at Waste Water Treatment Plant #1 354,200 354,200 Replace force main from C lift station 75,900 75,900 Upgrade Fairways lift station 75,900 75,900 Further sewer lining at C lift station 50,000 50,000 Genset replacement for D lift station 33,000 33,000 Upgrade solids handling system 1,000,000 1,000,000 Remodel lab building with equipment 118,000 118,000 Replace sewer line from Selva Marina Country Club to B lift station 350,000 350,000 Upgrade Stewart Street lift station 80,000 80,000 Rehabilitate old lift stations and generators 70,000 70,000 70,000 70,000 280,000 Replace septic with sewer in West Section H 125,000 125,000 250,000 Replace septic with sewer in Church Road area 125,000 125,000 250,000 Replace septic with sewer in remaining areas 50,000 50,000 100,000 Replace deteriorating force mains 75,000 75,000 75,000 75,000 300,000 Tractor with front end loader 25,000 25,000 Trucks 113,000 40,000 153,000 Sub -Total 789,600 738,000 1,435,000 588,000 195,000 3,745,600 Buccaneer Sewer Improvements New wetwell for Navy lift station 100,000 100,000 Abandon Shangri La lift station 106,022 106,022 Storage Shed for tractors, pumps and other equipment 25,000 25,000 Lift station and generator upgrades 70,000 70,000 70,000 70,000 280,000 Replace deteriorating force mains - Mayport 150,000 150,000 300,000 Trucks 20,000 20,000 20,000 60,000 Sub -Total 226,022 245,000 240,000 70,000 90,000 871,022 Total 1,015,622 983,000 1,675,000 658,000 285,000 4,616,622 City of Atlantic Beach, Florida Public Works Five Year Capital Improvements of 20,000 or more by Fund Current Year Department / Division / Improvement Budget 1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 Total Public Works System Improvements Core City Improvements 500,000 5,369,129 431,760 6,300,889 Core City Improvements not funded by the bonds 2,861,410 2,861,410 Total 500,000 5,369,129 3,293,170 9,162,299 152 SECTION I 1999 nnvAT. CERTIFICATION OF TAXABLE VALUE Year County To ATLANTIC BEACH (DSD3) DR -420 R.01/96 /96 3 (1) Current Year Taxable Value of Real Property for Operating Purposes (2) Current Year Taxable Value of Personal Property for Operating Purposes (Name of Taring Authority) $27.115,705 (3) Current Year Taxable Value of Centrally Assessed Property for Operating Purposes $ 0 (4) Current Year Gross Taxable Value for Operating Purposes (1) + (2) + (3) $ 611,399,921 (5) 'Current Year Net New Taxable Value (New Construction + Additions + Rehabilitative $ 3,902,715 Improvements Increasing Assessed Value By At Least 100% + Annexations - Deletions) (6) Current Year Adjusted Taxable Value (4) - (5) $ 607,497,206 (7) Prior Year Final Gross Taxable Value $ 581, 587.508 (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 Jacksonville , Florida, this the 9th dayofJune 19 99 , Signature of Property Appraiser 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) Price Year Ad Valorem Proceeds (7) x (8) (10) Current Year Rolled -Back Rate (9) _ (6) (11) Current.Year Proposed Operating Millage Rate (12) Check one (1) TYPE of Taxing Authority: []County L Municipality []Independent Dependent Municipal Service Special District Special District Taxing Unit $ 3.1721 per $1,000 $ 1,34.,854 $ 3.0368 per $1,000 $ 3.1721 per $1,000 (13) IF DEPENDENT SPECIAL DISTRICT OR MSTU IS MARKED, PLEASE SEE REVERSE SIDE (14) Current Year Millage Levy for VOTED DEBT SERVICE $ Mufti -County 0— per $1,000 (15) Current Year OTHER VOTED MILLAGE $ per $1,000 DEPENDENT SPECIAL DISTRICTS SKIP lines (16) through (22) (16) (17) (18) The Current Year Aggregate Rolled -back Rate: (17) _ (6) (19) Current Year Aggregate Rolled -back Taxes: (4) x (18) (20) (21) 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) Total Prior Year Proceeds: (9) + (16) $ 1,844,854 $ 3.0368 per $1,000 $ 1,856,699 Enter Total of all non -voted Ad Valorem Taxes proposed to be levied by the Principal $ 1,939,422 Taxing Authority, all Dependent Districts, & MSTU's if any. Line (11) x Line (4) Current Year Proposed Aggregate Millage Rate: (20) _ (4) $ 3.1721 per $1,000 (22) Current Year Proposed Rate as a PERCENT CHANGE of Rolled -back Rate: 4.455 qt, ((Line 21 =Line 18) - 1.001x100 Date, Time and Place of the first Public Budget Hearing: SEFTE $R 13, 1999 7:20 P.M. CITY HALL COMMISSION CHAMBERS, 800 SEMINOLE ROAD, ATLANTIC BEACH, FLORIDA 32233 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 200.081, F.S. WITNESS my hand and official signature at CITY OF ATLANTLC-BEACH: , Florida, this the 28day of �� , 19 99 . Signature and Title of Chief MministraWs Officer 800 SEMINOLE ROAD 800 SEMINOLE ROAD, ATLANTIC BEACH, FL Address of Physical Location NELSON VAN LIERE, FINANCE DIRECTOR Mailing Mdnee Name o1 contact Person ATLANTIC BEACH, FLORIDA 32233 (904) 247-5807 City She Zip Phone Number SEE INSTRUCTIONS ON REVERSE SIDE (904) 247-5877 Fax Number 153 City of Atlantic Beach, Florida Schedule of Capital Outlay Fiscal Year 1999-2000 Improvements Land & Other Than Buildings Buildings Equipment Vehicles Total City Administration City Clerk Personal Computer - Secretary / Records Manager 1,500 1,500 Lap Top Personal Computer - City Clerk 1,500 1,500 Imaging System - upgrade of hardware for storage 6,500 6,500 Finance Department Compact pick-up for custodian 13,000 13,000 Total City Administration 9,500 13,000 22,500 General Government Beautification Vehicle - Pick-up Truck 13,000 13,000 Non -Departmental Land Acquisition 250,000 250,000 Capital Project Fund Tresca Land Acquisition 95,000 Landscape of new Lifeguard Building 20,000 Bull Park Improvements Pine Island Park Improvements 234,000 111,618 95,000 20,000 234,000 111,618 Total General Government 365,000 345,618 13,000 723,618 Community Development Block Grant Planning and Zoning / Public Works Water Lines on Richardson Road 67,104 67,104 Sidewalk Construction 5,000 5,000 Total Planning and Zoning 72,104 72,104 154 Schedule of Capital Outlay continued: Improvements Land & Other Than Buildings Buildings Equipment Vehicles Total Public Safety Police Department Patrol Patrol Car (3) Patrol Car Equipment (3 cars ) Schedule of Capital Outlay continued: Dispatch Heavy Duty Document Shredder Animal Control Animal Box for Truck Truck 1,200 57,500 57,500 12,000 12,000 1,200 4,500 4,500 Total Police Department 5,700 69,500 75,200 Fire Department Life Guards Equipment - Contingency funded by Jacksonville 9,000 9,000 Total Fire Department 9,000 9,000 Parks and Recreation Park Maintenance Vehicle for Park Attendant - New Position 16,000 16,000 Total Parks and Recreation 16,000 16,000 Public Works Public Works Administration Personal Computer - Assistant PW Director 1,500 1,500 Total Public Works Administration 1,500 1,500 Streets and Roads Riding Mower replacement of old Toro 12,000 12,000 Truck - 4x4 replacement for p-20 16,000 16,000 Truck - replacement for p-6 14,000 14,000 Design and re -do swales and concrete driveways on West 13th Street 55,000 55,000 Replace pipe from Stanley to Jackson and from Ardella rd. to Donner Rd. 15 inch line 45,000 45,000 Total Streets and Roads 100,000 12,000 30,000 142,000 155 Schedule of Capital Outlay continued: Improvements Land & Other Than Buildings Buildings Equipment Vehicles Total Gas Tax Milling and Paving Seminole Road, Plaza north to Hanna Park Selva Marina Drive Park Terrace Dr. East Park Terrace Dr. West Sea Oats Drive - Park terr. Dr. E. to Saturba 17th St. - Park Terr. Dr. E. to Seminole Sidewalk - Levy Road from Mayport to Main St. Total Gas Tax Water Utility Fund Atlantic Beach Water System Replace 2" and 3" water mains at Beach Ave. between Ahern and 7th St. with 8" main. 2,500 ft. Replace 4" main with 6" main at Sea Oats Apartments Ice Machine for water testing samples PH meter for water plants - (2) Street Cutting Saw Electric Jack Hammer Water Line Locator Chlorine Analyzer - for water plant lab Pick-up - One Ton Utility Personal Computer - Distribution Supervisor Total Atlantic Beach Water System 150,000 150,000 100,000 100,000 50,000 50,000 50,000 50,000 45,000 45,000 8,000 8,000 50,000 50,000 453,000 453,000 165,000 165,000 20,000 20,000 1,500 1,500 2,000 2,000 3,000 3,000 3,000 3,000 5,000 5,000 2,000 2,000 30,000 30,000 1,500 1,500 185,000 18,000 30,000 233,000 Buccaneer Water System New Roof for operations building at WTP-4 10,000 10,000 Repair and re -shingle roof at office 902 Assisi Ln. 15,000 15,000 Replace Heating and Air at office 902 Assisi Ln. 10,000 10,000 New level indicator storage tank WTP 4 10,000 10,000 10,000 gal Hydro Tank at WTP 4 - Replacement 25,000 25,000 Paco Pump replacement 10,000 10,000 Replace level indicator alarms at WTP 3 10,000 10,000 Smart Gun Replacement 2,000 2,000 Personal Computer - WTP operator - new 1,500 1,500 Total Buccaneer Water System 35,000 55,000 3,500 93,500 156 Schedule of Capital Outlay continued: Improvements Land & Other Than Buildings Buildings Equipment Vehicles Total Sewer Utility Fund Atlantic Beach Sewer System Park Street Lift Station 50,600 50,600 Fairways Villas Lift Station 75,900 75,900 Master Lift Station 354,200 354,200 Lift Station "C" Force Main 75,900 75,900 Paint exterior and interior of old sewer plant 35,000 35,000 Exterior railings / walkways - new sewer plant clarifiers 120,000 120,000 Stainless Steel pump part replacement 15,000 15,000 Valve replacement at sewer plant 10,000 10,000 Stainless Steel separator on new sewer plant Aeration tank flow diverter 7,500 7,500 Replacement of aeration line on 1 sewer plant 25,000 25,000 Repair Ditch Crossings at E and F Stations 20,000 20,000 Replace pump to reduce emergency repairs 15,000 15,000 Genset replacement for D station 33,000 33,000 Personal Computer replacement and copier 1,500 1,500 Total Atlantic Beach Sewer System 35,000 802,100 1,500 838,600 Buccaneer Sewer System Reclaim Water Pump and Filter upgrade CL2 and SO2 repair kits for ton cylinders Odor control system for SBR Shangri La Lift Station Pallet forks and bushhog for new tractor Replace P-23 - Pick-up truck Replace P-27 - Pick-up truck 10,000 6,000 160,022 5,000 7,000 10,000 5,000 6,000 160,022 7,000 20,000 20,000 20,000 20,000 Total Buccaneer Sewer System 176,022 12,000 40,000 228,022 Utility Bond Construction Core City Water, Sewer, Storm Water Project 5,369,129 5,369,129 Total Utility Bond Construction Sanitation Forty Yard Roll -Off Container 5,369,129 5,369,129 3,500 3,500 Total Sanitation 3,500 3,500 Fleet Maintenance Break Lathe 5,000 5,000 Total Fleet Maintenance 5,000 5,000 Grand Total 435,000 7,557,973 81,200 211,500 8,285,67157 City of Atlantic Beach Schedule of Interfund Transfers General Fund From Water Utility From Sewer Utility From Sanitation To Pension Fund To Debt Service Fund To Capital Project Fund Transfer In Transfer Out 200,000 200,000 200,000 35,000 140,383 206,618 Local Law Enforcement Block Grant From Law Enforcement Trust Fund 5,000 Local Option Gas Tax To Debt Service Fund 84,114 Convention Development Tax Fund To Capital Project Fund 115,000 Debt Service Fund From General Fund From Local Option Gas Tax Fund 140,383 84,114 Capital Project Fund From General Fund From Convention Developent Tax Fund 206,618 115,000 Water Utility Fund To General Fund 200,000 Sewer Utiltity Fund To General Fund 200,000 Sanitation Utility Fund To General Fund 200,000 Pension Fund From General Fund 35,000 Law Enforcement Trust Fund To Local Law Enforcement Grant Fund 5,000 1,186,115 1,186,115 15 CITY OF ATLANTIC BEACH INTERNAL SERVICE FUNDS ALLOCATIONS 1999/2000 (a) (a) (b) (c) (d) CITY PUBLIC FLEET HUMAN MANAGER FINANCE WORKS ADMIN MAINTENANCE RESOURCES Planning & Zoning $1,507 $4,834 0 0 $2,604 Code Enforcement 1,077 3,453 0 $3,107 1,095 City Clerk - 2,584 8,976 0 0 3,284 Building 2,153 6,905 0 3,107 1,641 Police 26,867 60,645 0 104,887 41,375 Animal Control 0 0 0 6,215 0 Fire 10,766 35,215 0 0 109 Lifeguards 0 0 0 3,107 5,691 Streets 11,627 37,977 $45,823 43,500 10,833 Beautification 861 2,762 0 3,107 1,641 Parks Maintenance 2,799 9,667 0 3,107 2,714 Parks & Recreation 5,938 7,905 0 3,107 3,350 Water 35,451 157,932 105,058 0 10,945 AB Water 0 0 0 27,967 0 Buc Water 0 0 0 9,323 0 Sewer 80,312 263,767 175,096 0 14,852 AB Sewer 0 0 0 15,662 0 Buc Sewer 0 0 0 9,198 0 Sanitation 13,349 44,883 38,372 0 109 City Manager 0 11,048 0 3,107 3,831 Finance & Accounting 9,689 0 0 3,107 13,134 Public Works Admin. 4,737 15,881 0 0 4,378 Fleet Maintenance 3,661 11,739 8,196 3,107 0 Human Resources 1,937 6,905 0 0 0 Total Allocation $215,315 $690,494 $372,545 $244,715 $121,586 (a) Allocated based on operating budgets for fiscal year 1998/1999, adjusted for changes in budget due to fire department outsourcing and adding in capital outlay for bond -related projects (b) Allocated based on total fiscal year 1998/1999 budgets of various divisions within the Public Works Department (c) Allocated based on number of fleet vehicles assigned to specific departments/divisions - vehicles were weighted to afford a higher allocation to more frequently used vehicles, e.g., police cars. (d) Allocated based on the number of full-time equivalent employees assigned to specific departments/divisions 159 City of Atlantic Beach Insurance Allocation FY 1999/2000 Budget Property, Flood & Quake Crime: Finance Director Boiler & Machinery General Liability & Public Official Liability Auto Liability and Damage Storage Tank Liability Police Death Benefits Pension Fund Fiduciary Public Entity Environmental General Fund Water Fund Sewer Fund City Manager I/S Fund Finance I/S Fund Public Works Adm. I/S Fund Fleet Maintenance I/S Fund Police Pension Fund General Employees Pension Fund * 5% Increase over Actual FY 1998/1999 Account 001-1009-519.45-00 400-0000-533.45-00 410-0000-535.45-00 530-5001-541.45-00 520-1003-513.45-00 400-0000-533.45-00 410-0000-535.45-00 001-1009-519.45-00 400-0000-533.45-00 410-0000-535.45-00 001-1009-519.45-00 400-0000-533.45-00 410-0000-535.45-00 510-1002-512.45-00 520-1003-513.45-00 540-5004-590.45-00 001-1009-519.45-00 400-0000-533.45-00 410-0000-535.45-00 001-1009-519.45-00 601-8010-518.45-00 603-8030-518.45-00 001-1009-519.45-00 400-0000-533.45-00 410-0000-535.45-00 001-1009-519.45-00 400-0000-533.45-00 410-0000-535.45-00 510-1002-512.45-00 520-1003-513.45-00 530-5001-541.45-00 540-5004-590.45-00 601-8010-518.45-00 603-8030-518.45-00 0.13 0.16 0.69 0.02 1.00 0.50 0.50 1.00 0.50 0.25 0.25 1.00 0.68 0.17 0.12 0.01 0.01 0.01 1.00 0.33 0.33 0.34 1.00 0.43 0.57 1.00 0.33 0.33 0.34 1.00 Allocation 7,213 8,877 38,282 1,110 1,181 2,616 2,616 21,535 10,767 10,767 26,418 6,605 4,660 389 389 389 805 805 829 856 1,707 2,262 1,022 1,022 1,053 Total * 55,482 1,181 5,232 43,069 38,850 2,439 856 3,969 3,097 Total Projected Insurance Excluding Workers' Comp 154,175 Account Allocation 57,849 30,692 58,207 389 1,570 1,110 389 1,707 2,262 154,175 160 City of Atlantic Beach Auto Insurance Allocation FY 1999/2000 Budget Account # 5% Increase Number Vehicles Percentage Budgeted General Fund 001-1009-519.45-00 49 0.68 26,418 Water 400-0000-533.45-00 12 0.17 6,605 Sewer 410-0000-535.45-00 8 0.12 4,660 City Manager WS 510-1002-512.45-00 1 0.01 389 Finance VS 520-1003-513.45-00 1 0.01 389 Fleet Maintenance I/S 540-5004-590.45-00 1 0.01 389 Total 72 1.00 38,850 161 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element -Object Classifications FY 1999 - 2000 31-00 Professional Services Legal and medical expenses, including employee physicals, drug screening, hepatitis shots, and medical laboratory tests. 34-00 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 Security system monitoring 35-00 Investigations Confidential expenditures handled pursuant to criminal investigations. 40-00 Travel and Per Diem Public transportation, mileage per diem reimbursement for use ofprivate vehicles, and meal per diem reimbursement incidental to conducting City business or attending a local business meeting, such as Leadership meetings at Ryan's or use of a personal vehicle to go to the bank or between City facilities for 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. Revised: 8/01/99 Page 1 162 41-00 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element -Object Classifications FY 1999 - 2000 Communications Periodic service charges for telephone lines, cellular telephones, modem lines, cable television connections, beeper, 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. Police - all communication expenses will be charged to 2001 Administration division. Fire - all office phone expenses will be charged to 3001 Administration division, cells phones and pager expenses will be charged to user divisions. 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, gas, water, trash and garbage disposal, and other public utility services provided for City operations. 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. Revised: 8/01/99 Page 2 163 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element -Object Classifications FY 1999 - 2000 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 and repairs/upgrades performed by outside vendors, such as 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 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. 47-00 Printing and Publishing Cost ofprinting, 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 placed in newspapers or periodicals will be charged to the requesting department's administrative division. Bids and request for proposal advertisements will be added to the cost of equipment purchased or specific project, or charged to the department/division who requested the service. Meeting notices will be charged to the requesting department. Ordinance notices will be charged to the City Clerk's department. 48-00 Promotional Activities Includes any type of promotional advertising. Revised: 8/01/99 Page 3 164 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element -Object Classifications FY 1999 - 2000 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, computer software, and other noncapital equipment (GFOA recommended policy - items individually < $1,000), for example, computer printers, file cabinets, weed eaters, etc. 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 construction 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. Revised: 8/01/99 Page 4 165 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element -Object Classifications FY 1999 - 2000 54-00 Books, Subscriptions, Memberships, Training Includes books, subscriptions, memberships, training and educational costs, licenses, such as computer software licenses, motor vehicle registration, 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. 83-00 Aid to Citizens and Others Includes all grants, subsidies and contributions to individuals, such as improvements to privately -owned homes through CDBG grant funding. Revised: 8/01/99 Page 5 166 City of Atlantic Beach Uniform Accounting System Manual Guidelines Element -Object Classifications FY 1999 - 2000 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 and bid advertising expenditures, as well as, 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. 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. Revised: 8/01/99 Page 6 167 161 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. 169 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 170 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. 171 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. 172 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. 173 174