Exh 6C~~
.~
CITY OF ATLANTIC BEACH
~' CITY COMMISSION
STAFF REPORT
AGENDA ITEM: Midyear Budget Adjustments
DATE: _ May 19, 1999
SUBMITTED BY: David E. Thompson, City Manager
(~ G
5-Z~} - q9
BACKGROUND: The attached budget resolution is intended to amend the 1998-99
Operating Budget for various transactions or events that were not
anticipated, or were only estimated at the time of the adoption of
the budget. Midyear adjustments are prepazed each yeaz for this
purpose.
The various transactions or events are articulated in the attached
Memorandum to the City Manager from the Finance Director. To
avoid redundancy, the attached memorandum is offered for review.
~~ One of the highlights of the resolution is the identification of
funding that can be used to pay for the Information Management
System upgrades as recommended by staff. The shifting of
unspent resources will allow the City to fund the upgrades from the
existing budget.
RECOMMENDATION: We recommend the approval of Resolution #99-14.
ATTACHMENT: May 19, 1999 Memorandum from the Finance Director to the City
Manager
Resolution #99-14
REVIEWED BY CITY MANAGER:
AGENDA ITEM NUMBER:
,r
l
MEMORANDUM
Date: May 19, 1999
To: David Thompson, City Manager
From: Nelson Van Liere, Finance Director~~
Subject: Midyear Budget Adjustment Resolution #99-14
Please find attached budget resolution #99-14 amending the 1998-99 Operating Budget for various
transactions or events which were not anticipated or not able to be estimated at the adoption of the
original budget. These include both revenue and expenditure items throughout the City's funds.
To help you understand the adjustment, an overview by fund follows:
1998 and 1999 Police Grant Funds are adjusted to reflect the current status of the 1998 fund and for the
awarding of the 1999 grant which was not awarded until recently. The City plans to combine the funds
of both grants and their matches to fund the Police Department's computer needs.
t The Law Enforcement Trust Fund adjustment is to fund new radios and fund the match for the above
mentioned grant funds.
Finance Department Internal Service Fund adjustment reflects the transfer from the General Fund for
the purchase of both the server for City Hall and the new AS/400 model 170 IBM computer. Also
included is an overtime increase related to the Y2K upgrade of the Utility Billing Software. The recently
approved custodian position is funded with an additional $1,000 for start-up supplies for 1/3 of the year
and an adjustment to the pension contribution per the actuary report.
The General Fund revenues are to be adjusted for three receipts which were not originally budgeted.
The total revenues are increased by $29,275 and consist of reimbursement grants for the Tresca land
purchase and Local Mitigation Strategy as well as the Federal reimbursement for the expenses of the
1998 wildfires.
Each division of the General Fund has an adjustment to expenses related to personal services for pension.
These adjustments represent the results of the recently received actuary report which determines annual
contributions. Police and Fire employer contributions are adjusted down while General employer
contributions went up. The sum of these adjustments citywide is reflected in the revenue adjustment in
the Pension Fund. The Fire Department Budget is also adjusted to remove salary items related to the
administration division which no longer has any personnel. This included both Chief Ruley's salary and
the funds for a contracted inspector which has not been replaced. The budget is increased for the
approved junior lifeguard program and decreased for the elimination of rivo budgeted items which will
not be realized this year. Those two items are the grant writer position and the strategic plan. Those
funds are being eliminated in order to fund computer upgrades. These items can be re-budgeted next
year allowing for the new City Manager to be a part of those processes if they are still a priority with the
new budget. The funding for the new computer system as discussed in the Finance Department's budget
comes from a transfer from the General Fund to the Finance Department of $100,000 along with the
funds for overtime, custodian and start up supplies. The total of the expense adjustments to the
~' General Fund results in a budget reduction of $34,299.
The Gas Tax Fund budget is reduced for the Gulf Breeze Loan refinancing by reducing the transfer to
the Debt Service Fund.
The Water Utility Fund, Public Works Administration and the Human Resource Budgets are
adjusted for the pension contribution revision.
The Sanitation Fund is adjusted for the revised recycle grant proceeds and pension contribution
revision.
The Debt Service Fund reflects the result of the Gulf Breeze refinancing and adjustments to the related
transfer from the Gas Tax Fund.
The Governmental Capital Project Fund budget is adjusted for additional revenues consisting of
additional Florida Barge Canal Proceeds, grant proceeds and a revised estimate of interest earnings. The
expenses are adjusted to provide funds for miscellaneous expenses related to all park improvements as
well as for the design of Pine Island.
The Sewer Utility Fund is adjusted for the joint outfall project with Neptune and Jacksonville Beach
and for the pension contribution revision.
The City Manager Internal Service Fund is adjusted for the pension contribution revision.
The 11'Iayport Waterfront Partnership Grant had no budget for the cash that carried forn~ard to this
~~ year. This adjustment funds the remaining expenses which have extinguished the fund. This fund will
be closed this budget year.
Recommendation: Approve attached Resolution #99-14 amending the 1998-99 Operating Budget for
revisions to estimates of various revenues and expenses for citywide operations as outlined above.
If you have any questions, please call me.
l
r~ RESOLUTION NO. 99 -14
A RESOLUTION AMENDING THE OPERATING BUDGET FOR THE CITY OF
ATLANTIC BEACH, FLORIDA, FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 1998 AND ENDING SEPTEMBER 30,1999, FOR THE PURPOSE
OF PROVIDING FOR REVISED ESTIMATES OF REVENUES AND
EXPENDITURES CITYWIDE
WHEREAS, the City Charter of the City of Atlantic Beach requires that the City Commission
approve all budgetary increases and transfers at the fund level, and
WHEREAS, the nature of budgetary systems and those day to day decisions affecting such
budgetary systems require adjustments from time to time.
NOW, THEREFORE, BE IT RESOLVED by the City Commission of the City of Atlantic
Beach, that the following Budget Modification be approved for the 1998-1999 Operating Budget.
1998 POLICE GRANT FUND
Revenues:
Federal Grant - 1998 Drug Control- State of Florida 15300003312100 $10,000
Expenses:
Transfer to 1999 Drug Control Grant 15320015819127 $8,228
1999 POLICE GRANT FUND
Revenues:
Federal Grant - 1999 Drug Control- State of Florida 15400003312100 $10,000
Transfer from 1998 Drug Control -Match 15400003812300 $8,228
Transfer from Law Enforcement Trust Fund -Match 15400003811200 $10,500
Expenses:
Police Department
Capital Outlay
Computer Equipment 15420015216402 $28,728
LAW ENFORCEMENT TRUST FUND
Expenses:
Police Department
Operating
Supplies -Radios 61000005295200 $8,000
Transfer Out - to 1999 Police Grant Fund 61000005819124 $10,500
FINANCE INTERNAL SERVICE FUND
Revenues:
Transfer From General Fund 52000003 811000 $112,595
Charges for Services 52000003412000 $1,052
Expenses:
Personal Services
Overtime for Y2K Conversion
Salary -Custodian 1/3 of year
Pension
Operating -Supplies for custodian
Capital Outlay
Computer Equipment, softtivar~
52010035131400 $5,000
52010035131200-2600 $6,595
52010035132204 $1,052
52010035135200 $1,000
and installation $100,000
GENERAL FUND
Revenues:
Grant Reimbursement - Tresca Land Purchase 00100003347100 $18,763
Grant -Local Mitigation Strategy (LMS) 00100003343000 $6,000
Federal Disaster relief - 1998 wild fires 00100003315001 $4,512
Expenses:
Planning and Zoning
Personal Services -Pension 00110055152204 5213
Code Enforcement
Personal Services -Pension 00110065162204 S110
City Clerk
Personal Services -Pension 00110075172204 S298
Building Department
Personal Services -Pension 00110085242204 $224
Police Department
Administration
Personal Services -Pension 00120015212203 <$3,177>
Personal Services -Pension 00120015212204 $224
Patro]
Personal Services -Pension 00120025212203 <$14,280>
Detective
Personal Services -Pension 00120035212203 <$1,761>
Dispatch
Personal Services -Pension 00120045212204 $560
Fire Department
Administration
Personal Services 00130015221200-2600 <$47,839>
Operating
Contract Services 00130015223400 <$15,500>
Control
Personal Services -Pension 00130025222200 <$18,554>
Lifeguard
Operating -Junior Lifeguards 00130055225200 $1,500
Public Works
Roads and Streets
Personal Services -Pension 00150025412204 $781
Beautification
Personal Services -Pension 00150035422204 $54
Parks and Recreation
Administration
Personal Services -Pension 00160105722204 $147
Maintenance
Personal Services -Pension 00150055722204
~~ General Government
Operating Expenses
Contract Services
Strategic Plan 00110095193400
Grant Writer position 00110095193400
Transfer Out
To Finance Internal Service 00110095819100
GAS TAX FUND
Expenses:
Transfer-Out
To Debt Service Fund 13050025819102
WATER UTILITY FUND
Expenses:
Atlantic Beach Division
Personal Services -Pension 40040015332204
Buccaneer Division
Personal Services -Pension 40043015332204
PUBLIC WORKS ADMINISTRATION INTERNAL SERVICE FUND
Revenues:
Charges for Services 53000003412000
Expenses:
Personal Services -Pension 53050015412204
HUMAN RESOURCES INTERNAL_SERVICE FUND
Revenues:
Charges for Services 55000003412000
Expenses:
Personal Services -Pension 55010105132204
.SANITATION FUND
Revenues:
Recycle Grant 42000003343900
Expenses:
Personal Services -Pension 42042015342204
Operating -Recycle Supplies 42042015344801
DEBT SERVICE FUND
~~ Revenues:
Transfer from Gas Tax Fund 20000003811000
$106
<$30,000>
<$20,000>
$112,595
<$21,287>
$613
$334
$570
$570
$258
$258
$949
$9
$949
<$21,287>
~!
t '
Debt Proceeds -Sun Trust Loan 20000003850500
Expenses:
Debt Service
Gulf Breeze Pay-off 20000005859905
SunTrust Interest Expense 20000005827200
GOVERNMENTAL CAPITAL PROJECT FUND
Revenues:
Grant Reimbursement -Design of Tresca Park 30000003310100
Grant Reimbursement -Design of Pine Island 30000003310100
Florida Barge Canal Proceeds 30000003371002
Interest earnings 30000003611001
Expenses:
Improvements other than buildings
Park Design and Construction 30000005726300
PENSION FUND -POLICE
Revenues:
Employer Contributions 60100003681000
PENSION FUND -FIRE
Revenues:
Employer Contributions 60200003681000
PENSION FUND -GENERAL
Revenues:
Employer Contributions 60300003681000
SEWER UTILITY FUND
Revenues:
Joint project reimburse from Neptune Bch 41000003699000
Joint project reimburse from Jacksonville Bch 41000003699000
Expenses:
Atlantic Beach Division
Operating -Professional Services 41044015353100
Personal Services -Pension 41041015352204
Buccaneer Division
Personal Services -Pension 41044015352204
CITY MANAGER INTERNAL SERVICE FUND
Revenues:
Charges for Services 51000003412000
Expenses:
$793,433
$764,419
$7,727
$10,000
$13,792
$37,497
$7,000
$10,000
<$19,258>
<$18,554>
$7,180
$792
$2,375
$3,167
$783
$492
$242
Personal Services -Pension 51010025122204 $242
~'
MAYPORT WATERFRONT PARTNERSHIP GRANT
Expenses:
Operating
Contract Services 11110055153400 $2,554
Operating Supplies 11110055155200 $1,080
Adopted by the City Commission this 24~' day of May, 1999.
Suzanne Shaughnessy
A~Iayor /Presiding Officer
ATTEST:
(~~ Approved as to form and correctness:
Alan C. Jensen, Esquire
City Attorney
Maureen King, CMC
City Clerk '