2020 - 2021 Annual BudgetCity of
Atlantic Beach, Florida
Annual Budget
2020 — 2021
City of Atlantic Beach, Florida
Annual Budget
2020 - 2021
City Commission
Ellen Glasser, Mayor
Cindy Anderson
M. Blythe Waters
Candace Kelly
Brittany Norris
City Attorney
Brenna Durden
City Manager
Shane Corbin
City Clerk
Donna L. Bartle
Deputy City Manager
Kevin Hogencamp
Director of Finance
Melissa Burns
City of Atlantic Beach
Annual Budget
Fiscal Year 2020-2021
Table of Contents
Introduction
Budget Calendar 1
Combined Summary of All Funds, Revenues and Expenditures 2
Combined Summary of Expenditures by Department 3
Graph of Total Revenues and Expenses by Fund Type 4
Citywide Organizational Charts 5-14
Schedule and Graph of 2020 Local Millage Rates 15
Graph of General Fund Revenues and Expenses 16
Combined Summary of Revenues and Expenditures General Fund 17
Summary of General Fund Revenues 18-19
Summary of General Fund Expenditures by Division 20
Summary of Special Revenue Funds 21
Summary of Enterprise Funds 22
Summary of Trust and Agency Funds 23
Governing Body
Summary of Governing Body 24
City Commission 25-26
City Administration
Summary of City Administration 27
City Clerk 28
City Manager 30
Finance 32
Information Technology 34
Human Resources 36
Legal Counsel 38
General Government
Summary of General Government 40
General Government Non -Departmental 41
Convention Development Tax 42
Half Cent Discretionary Sales Tax 44
Capital Improvement Fund 46
Planning
Summary of Planning 48
Planning 49
Code Enforcement 51
i
Community Development Block Grant 53
Tree Protection 55
Community Redevelopment Fund 57
Building
Summary of Building 58-59
Building 60
Public Safety
Summary of Public Safety 62
Police
Administration 65
Patrol 67
Investigations 68
Dispatch 69
Animal Control 70
Police School Guards 72
Police Grant Funds
Police Special Revenue Fund
73
75
Fire Department
Summary of Fire Department 76
Fire Control & Rescue 77
Lifeguards 78
Cultural Arts and Recreation
Summary of Cultural Arts & Recreation 80
Recreation Programs and Special Events 81
Public Works
Summary of Public Works 83
Public Works Administration 84
Street and Road Maintenance 86
Parks 88
Fleet Maintenance 90
Local Option Gas Tax 92
Sanitation 94
Storm Water Utility 97
Public Utilities
Summary of Public Utilities 100
Combined Summary of Revenues and Expenditures 101
Non -Divisional and Administrative 102
Water Production 107
Water Distribution 108
Sewer Collection 112
ii
Sewer Treatment
Pension Funds
Summary of Pension Funds
General Employee Pension
Police Employee Pension
Supplemental Information
113
114
115
116
Schedule of Transfers 117
Schedule of Capital Outlay 118-120
Element -Object Coding 121-128
Long Term Financial Plan 129-140
Glossary 141-145
iii
Introduction
March — May
June - July
June 1
July 1
July 23
July 27
July 30
August 4
August 24
August 6
September 14
September 24
September 28
October 1
Prior to October 27
Budget Calendar
Fiscal Year 2020/2021
Department prepare departmental budgets
City Manager meets with Departments to provide final direction and
finalize department budgets
Receipt of early "Estimate of Taxable Values" from Duval County
Receipt of Preliminary Taxable Values from Duval County (these figures
are used in budget). TRIM Calendar begins.
First Budget Workshop held with City Commission
City Commission sets preliminary millage rate
Second Budget Workshop held with City Commission
Certified forms DR420 and DR420 MMP which identifies preliminary
millage rate, sent back to Property Appraiser
Last day Property Appraiser can sent our TRIM notices to property
owners
Third Budget Workshop held with City Commission (if needed)
First public hearing on Operating Budget
Required Advertisements prior to second public hearing
Final public hearing on Annual Budget and Resolution to Millage
Rate
Fiscal Year 2021 begins
TRIM Compliance Package due to the Department of Revenue
1
Beginning Fund Balance
Revenues
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Summary of all Funds
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
49,411,656 49,357,568 52,895,301 51,365,088 (1,530,213)
General Fund 12,668,394 13,729,936 14,402,366 14,830,486 428,120
Special Revenue Funds 1,626,817 1,625,240 1,973,084 2,388,597 415,513
Debt Service Fund 118,458 120,884 2,426
Capital Project Fund 303,348 2,012 1,555,000 1,280,000 (275,000)
Enterprise Funds 13,063,727 13,915,768 16,928,094 16,808,578 (119,516)
Trust and Agency Funds 4,371,770 3,293,657 4,225,948 3,994,249 (231,699)
Total Revenues 32,034,056 32,566,614 39,202,950 39,422,794 219,844
Other Financing Sources
Total Resources 81,445,712 81,924,181 92,098,251 90,787,881 (1,310,369)
Expenditures
General Fund 14,602,862 14,047,846 14,822,559 15,254,162 431,603
Special Revenue Funds 1,545,049 1,480,500 2,563,181 2,618,727 55,546
Debt Service Fund 19,850 118,458 120,884 2,426
Capital Project Fund 1,010 4,500 1,755,752 1,446,500 (309,252)
Enterprise Funds 12,240,969 10,807,092 19,154,957 20,485,130 1,330,173
Trust and Agency Funds 3,698,254 2,669,092 2,318,256 2,259,703 (58,553)
DIVISION TOTALS 32,088,144 29,028,880 40,733,163 42,185,107 1,451,944
Other Financing Uses
Ending Fund Balance 49,357,568 52,895,301 51,365,088 48,602,774 (2,762,313)
Total Expenses and Fund Balance 81,445,712 81,924,181 92,098,251 90,787,881 (1,310,369)
Resource Allocation
Personnel Services 11,004,954 11,336,170 12,279,242 12,257,107 (22,135)
Operating Expenses 16,363,441 13,118,023 13,765,457 15,032,033 1,266,576
Capital Outlay 907,446 1,180,603 8,076,951 8,094,022 17,071
Debt Service 2,089,058 2,101,435 2,196,447 2,194,688 (1,759)
Transfers 1,723,245 1,292,648 4,415,066 4,607,257 192,191
Total 32,088,144 29,028,880 40,733,163 42,185,107 1,451,944
2
Summary of All Departments
Combined Summary of Expenses
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Expenses:
Governing Body 43,466 40,194 55,876 51,707 (4,169)
City Administration 2,826,279 2,862,790 3,086,808 3,192,642 105,834
General Government 1,473,889 1,639,344 3,982,946 3,995,047 12,101
Planning 328,091 539,400 762,296 714,236 (48,060)
Public Safety 6,437,337 6,704,126 7,028,926 7,248,821 219,895
Cultural Arts & Recreation 1,828,906 477,386 484,333 545,936 61,603
Public Works 6,511,758 6,362,674 9,973,319 9,739,471 (233,848)
Public Utilities 8,936,670 8,337,729 12,244,572 13,854,627 1,510,056
Building 513,231 550,654 665,699 582,916 (82,783)
Pension 2,314,469 2,669,092 2,318,256 2,259,703 (58,553)
Total Expenses 31,214,095 30,183,390 40,603,031 42,185,107 1,482,077
Resource Allocation:
Personnel Services 10,897,070 11,336,407 12,259,922 12,257,107 (2,815)
Operating Expenses 11,596,947 13,110,069 13,673,457 15,032,033 1,358,576
Capital Outlay 4,925,670 2,409,709 8,185,110 8,094,022 (91,088)
Debt Service 2,112,280 2,034,557 2,159,608 2,194,688 35,080
Transfers 1,682,129 1,292,648 4,324,934 4,607,257 282,323
Total Resource Allocation: 31,214,095 30,183,390 40,603,031 42,185,107 1,582,076
Summary of Authorized Positions
Department
2019-2020 2020-2021
Governing Body 5.00 5.00
City Administration 23.00 23.00
General Government 2.25 2.25
Planning and Zoning 3.80 3.80
Building and Code Enforcement 7.75 7.75
Public Safety 83.00 83.00
Parks and Recreation 5.00 5.00
Public Works 26.80 26.80
Public Utilities 22.20 22.20
Pension 0.00 0.00
178.80 178.80
3
CITY OF ATLANTIC BEACH
TOTAL REVENUES AND EXPENDITURES
BY FUND TYPE
Total 2021 Revenues
❑ General Fund
❑ Governmental Projects
■ Enterprise Funds
■ Special Revenue Funds
❑ Debt Service Funds
❑ Trust Funds
Total 2021 Expenses
5.36%
❑ General Fund
❑ Debt Service Funds
■ Enterprise Funds
4
3.43% 0.29%
❑ Special Revenue Funds
❑ Gov. Capital Projects
❑ Trust Funds
City of Atlantic Beach
47
City Clerk
FTE: 3
Finance
FTE: 13
Planning & Zoning
FTE: 3.10
Code Enforcement
FTE: 1
Citizens of Atlantic Beach
City Commission
City Manager
FTE: 3
Information
Technology
FTE: 2
General Gov't
FTE: .25
Public Works
FTE: 17.80
Park Maintenance
FTE: 7
Beautification
FTE: 1
Building
Maintenance
FTE: 2
5
4
City Attorney
Recreation &
Special Events
FTE: 3
Building Department
FTE: 6.65
Public Utilities
FTE: 22.20
Human Resources
FTE: 2
Police
FTE: 43
Lifeguards
FTE: 130.0
City Manager's Office
City Manager
Deputy City
Manager
Public Safety
Public Works
Department
Recreation &
Special Events
Planning &
Zoning
Executive Assistant
Finance
Department
Building
Department
City Engineer
6
Information
Technology
Human
Resources
City Clerk's Office
City Clerk
Associate City Clerk
Records Clerk
City Attorney
City Attorney
Finance & Administration Department
Deputy Director of
Finance
l
Accountant
Director of Finance &
Administration
Procurement
Manager
1
Accounts Payable
Clerk
Customer Service
Supervisor
8
Customer Service
Representative
(2)
Meter Reader
(3)
1
Utility Billing
Supervisor
1
Billing Specialist
Public Utilities
Director of Public Utilities
Administrative
Assistant
1
Distribution
Superintendent
Inspector
Distribution/
Collection Operator
(5)
Locator
Inventory/
Procurement
Specialist
y
Wastewater
Superintendent
-
Water/Wastewater
Superintendent
Heavy Equipment
Operator
Water/Wastwater
Plant Operator
(6)
Lift Station
Technician
9
l
Chief Water Plant
Operator
Utility Mechanic
Public Works
-
-
Administrative
Assistant
Streets /
Stormwater
Supervisor
Heavy Equipment
Operator
(2)
General Maint.
Worker
(7)
Building/Sign
Maintenance
Beach Ranger
Landscape & Park
Maint.
Public Works
D i recto r
4
Parks /
Beautification
Supervisor
-
-
Park Ranger I
(4)
Park Ranger II
(2)
Painter
Building
Maintenance Tech.
10
1
Contracts/ NPDES
& Admin.
Coordinator
Dispatcher
Clerk (PT)
4,
Public Works
Inspector
Public Safety Department
Administrative
Assistant
Lieutenant
Community
Affairs,
Special Events
Part Time
Officers
(2)
Crossing
Guards
(2)
(PT)
Volunteers
Director of
Public Safety
Operations
Commander
Lieutenant
Patrol
Patrol
Sergeant
Red
(2)
Patrol
Officer
(Red)
(7)
Motor
Unit
Patrol
Sergeant
Blue
(2)
1
Patrol
Officer
(Blue)
(7)
Life Guard
— Captain
(PT)
Lifeguard
Lieutenant
(5)
(PT)
Lifeguard
(30)
(PT)
1
Sergeant
Training &
Logistics
V
ECO
Supervisor
ECO
(5)
11
1
Purchasing
Clerk
Support
Services
Commander
Sergeant
Investigations
Detective
(3)
CSU
Detective
(1)
Animal
Control
(2)
Property &
Evidence
Clerk
Accreditation
& Oversight
Manager
Records
Specialist
Recreation & Special Events
1
Director of Recreation &
Special Events
Recreation Coordinator
•
Administrative Assistant
1
Recreation Leader
(part time - 2)
Community Development Department
Director of Planning &
Community Development
Principle Planner
Planner 1
A
s
A s
12
Planning Department
Clerk (PT)
Code Enforcement
Building Department
Building Official
Senior Building
Inspector
Building Inspector
1
Operations
Supervisor
Permit Technicians
Receptionist
Human Resources
Director of Human Resources
V
Human Resources
Assistant
Information Technology Department
System Administrator
(2)
14
CITY OF ATLANTIC BEACH
Office of the Property Appraiser Final 2020 Millages
District
Jacksonville
Atlantic Beach
Neptune Beach
Jax Beach
Town of Baldwin
Summary of 2020 Millages
Urban
Service School Duval Water Inland
District Board County Management Navigation
0.0000 6.1500 11.4419 0.2724
3.2285 6.1500 8.1512 0.2724
3.3656 6.1500 8.1512 0.2724
3.9947 6.1500 8.1512 0.2724
3.0002 6.1500 9.6312 0.2724
0.0320
0.0320
0.0320
0.0320
0.0320
Total
17.8963
17.8341
17.9712
18.6003
19.0858
19.2000
19.0000
18.8000
18.6000
18.4000
18.2000
18.0000
17.8000
17.6000
17.4000
17.2000
CITY OF ATLANTIC BEACH
2020 Final Millages
Jacksonville
Atlantic Beach Neptune Beach
Jax Beach
Town of Baldwin
Water Management
.
Duval County tlantic Beach
45.79% r 18.13%
School Board
34.54%
2.57%
Florida Inland
Navigation
0.18%
15
0.37%
CITY OF ATLANTIC BEACH
TOTAL REVENUES AND EXPENDITURES
GENERAL FUND
Total 2021 General Fund Revenues
1.45%
17.87%
9.35%
7.54%
43.49%
...4,„iiiimk5.76%
❑ Ad Valorem Taxes
❑ Intergovernmental
❑ Fines and Forfeitures
❑ Miscellaneous
■ Licenses and Permits
■ Interfund Transfers
❑ Charges for Services
❑ Utility, & Business Taxes
Total 2021 General Fund Expenses
❑ City Administration
❑ General Government
❑ Public Works
16
❑ Planning and Development
❑ Public Safety
❑ Parks and Recreation
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
General Fund
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Beginning Fund Balance 7,054,223 5,119,755 4,802,430 4,810,155 7,725
Revenues
Taxes 6,163,947 6,751,830 7,049,715 7,568,185 518,470
Licenses and Permits 868,477 1,020,386 903,106 854,039 (49,067)
Intergovernmental Revenues 2,019,814 2,236,621 2,209,867 2,103,188 (106,679)
Charges for Services 2,374,573 2,393,331 2,544,823 2,649,495 104,672
Fines and Forfeitures 90,631 43,100 113,090 54,681 (58,409)
Miscellaneous 15,706 192,020 235,857 214,525 (21,332)
Interfund Transfers 1,135,245 1,092,648 1,345,908 1,386,373 40,465
Total Revenues 12,668,394 13,729,936 14,402,366 14,830,486 428,120
Other Financing Sources
Total Resources 19,722,617 18,849,691 19,204,796 19,640,640 435,845
Expenditures
City Administration 2,869,745 2,902,984 3,142,684 3,244,349 101,665
Planning and Community Development 274,618 444,701 374,764 339,700 (35,064)
General Government 877,783 723,354 770,410 851,779 81,369
Public Safety 6,426,386 6,743,471 7,026,358 7,318,357 291,999
Public Works 2,275,424 2,755,364 3,024,010 2,954,041 (69,969)
Recreaton Programs and Events 1,878,906 477,386 484,333 545,936 61,603
DIVISION TOTALS 14,602,862 14,047,261 14,822,559 15,254,162 431,603
Other Financing Uses
Ending Fund Balance 5,119,755 4,802,430 4,382,237 4,386,478 4,241
Total Expenses and Fund Balance 19,722,617 18,849,691 19,204,796 19,640,640 435,845
Resource Allocation
Personnel Services 8,203,096 8,737,252 9,082,972 9,310,342 227,370
Operating Expenses 4,184,954 4,767,386 5,040,990 5,548,798 507,808
Capital Outlay 1,861,812 542,623 698,597 395,022 (303,575)
Debt Service 50,000
Transfers 303,000
Total 14,602,862 14,047,261 14,822,559 15,254,162 431,603
17
City of Atlantic Beach
Summary of Revenues
General Fund
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Taxes
Ad Valorem Tax 5,063,409 5,519,446 5,950,351 6,450,028 499,677
Utility Service Tax
Electricity 498,379 637,748 492,708 525,945 33,237
Propane, Natural Gas & Fuel Oil 16,262 12,518 15,470 12,445 (3,025)
Subtotal -Utility Service Tax 514,641 650,266 508,178 538,390 30,212
Communication Services Tax 497,133 484,505 478,640 463,767 (14,873)
Local Business Tax 88,764 97,612 112,546 116,000 3,454
Total Taxes 6,163,947 6,751,830 7,049,715 7,568,185 518,470
Permits, Fees, & Assessments
Building Permits
Franchise Fees
Electricity 797,940 948,756 842,299 783,339 (58,960)
Natural Gas 3,054 10,930 10,000 10,000
Subtotal -Franchise Fees 800,994 959,686 842,299 793,339 (48,960)
Impact Fees -Transportation
Other Permits and Fees
Plan Review & Other Fees 67,483 60,700 60,807 60,700 (107)
Total Permits, Fees, & Assessments 868,477 1,020,386 903,106 854,039 (49,067)
Intergovernmental Revenues
Federal Grants
Economic Environment (FEMA) 62,595 196,602 157,312 150,000 (7,312)
Public Safety
Subtotal -Federal Grants 62,595 196,602 157,312 150,000 (7,312)
State Grants
Economic Environment (FEMA) 10,433 53,586
State -Shared Revenues
State Revenue Sharing Proceeds 468,330 488,109 500,077 463,113 (36,964)
Mobile Home License Tax 7,099 7,194 6,668 7,000 332
Alcoholic Beverage License Tax 15,208 15,480 17,186 15,500 (1,686)
Local Govt Half -Cent Sales Tax 1,456,150 1,475,300 1,526,774 1,465,725 (61,049)
Motor Fuel Tax Rebate 1,500 1,500
Subtotal -State -Shared Revenues 1,946,786 1,986,083 2,052,205 1,952,838 (99,367)
Local Grants
Misc. Local Grant
Recreation 350 350 350
Subtotal -Local Grants 350 350 350
Total Intergovernmental Revenues 2,019,814 2,236,621 2,209,867 2,103,188 (106,679)
18
City of Atlantic Beach
Summary of Revenues
General Fund
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Charges for Services
Internal Service Fund Charges 1,581,091 1,608,052 1,701,852 1,799,637 97,785
Other Genl Govt Charges & Fees 5,196 4,949 5,595 4,200 (1,395)
Service Charges
Public Safety 361,518 381,300 380,733 392,761 12,028
Parking Facilities 6,813 6,941 6,602 7,000 398
Other Transportation 107,269 61,592 120,550 121,328 778
Animal Control 7,153 7,718 8,819 6,900 (1,919)
Lifeguard & Beach Maintenance 238,260 245,138 253,057 259,519 6,462
Recreation & Cultural Events 12,490 11,025 11,420 7,150 (4,270)
Recreation Facilities 54,785 66,615 56,195 51,000 (5,195)
Total Charges for Services
2,374,573 2,393,331 2,544,823 2,649,495 104,672
Judgments, Fines, & Forfeits
Fines
Traffic 39,501 33,178 43,510 34,481 (9,029)
Parking 23,900 9,722 24,380 10,000 (14,380)
Dog 230 200 100 100
Other 27,000 45,100 10,100 (35,000)
Subtotal -Fines 90,631 43,100 113,090 54,681 (58,409)
Total Judgments, Fines & Forfeits 90,631 43,100 113,090 54,681 (58,409)
Miscellaneous Revenues
Interest (18,294) 191,557 180,000 180,000
Disposition of Fixed Assets 32,192 25,000 25,000
Donations from Private Sources 1,808 463 21,382 (21,382)
Settlements & Insurance Reimburse
Other 9,475 9,525 50
Total Miscellaneous Revenues 15,706 192,020 235,857 214,525 (21,332)
Other Sources
Transfer from Capital Projects Fund
Transfer from Local Option Gas Tax Fund
Contribution from Water Fund
Contribution from Sewer Fund
Contribution from Sanitation Fund
Contribution from Building Fund
Contribution from Storm Water Fund
232,300
203,934
440,286
258,725
235,000
357,362
500,286
94,432
234,623
298,571
441,495
276,787
212,843
345,511
488,435
339,584
(94,432)
(21,780)
46,940
46,940
62,797
Total Other Sources 1,135,245 1,092,648 1,345,908 1,386,373 40,465
Grand Total
12,668,394 13,729,936 14,402,366 14,830,486 428,120
19
City of Atlantic Beach
Summary of Expenditures by Division
General Fund
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
City Administration
City Commission 43,466 40,194 55,876 51,707 (4,169)
City Manager 409,072 437,648 442,223 437,442 (4,781)
City Clerk 290,160 317,875 358,543 398,300 39,757
Finance 928,173 1,019,090 1,103,301 1,141,432 38,131
Information Technology 770,920 680,175 782,592 820,890 38,298
Human Resources 228,343 242,047 250,149 244,578 (5,571)
Legal Counsel 199,611 165,955 150,000 150,000
Total 2,869,745 2,902,984 3,142,684 3,244,349 101,665
Planning and Community Development
General Government
274,618 444,701 374,764 339,700 (35,064)
877,783 723,354 770,410 851,779 81,369
Police Department
Administration 899,148 1,062,488 1,236,709 1,154,591 (92,118)
Patrol 3,332,629 3,371,145 3,152,365 3,388,322 235,957
Detective 280,669 291,155 386,368 446,190 59,822
Dispatch 314,402 372,451 361,068 398,718 37,650
Animal Control 90,546 88,887 96,155 116,205 20,050
School Crossing Guards 10,892 10,929 16,694 15,207 (1,487)
Total 4,928,286 5,197,054 5,249,359 5,519,233 259,874
Fire
Fire Control / Rescue 1,183,324 1,217,958 1,338,308 1,382,737 39,722
Lifeguards 280,069 257,791 332,259 321,851 (10,408)
Total 1,463,392 1,475,750 1,670,567 1,704,588 29,314
Code Enforcement
34,708 70,667 106,432 94,536 (11,896)
Public Works
Administration 365,570 427,275 543,026 575,163 32,137
Fleet Maintenance 261,132 263,988 299,090 307,090 8,000
Streets and Road Maintenance 894,584 1,111,720 1,202,864 1,116,833 (86,031)
Landscape Improvements 27,908 55,236 51,307 85,158 33,851
Parks Maintenance 726,230 897,146 927,723 869,797 (57,926)
2,275,424 2,755,364 3,024,010 2,954,041 (69,969)
Recreation
Administration and Activities
Total
1,878,906 477,386 484,333 545,936 61,603
1,878,906 477,386 484,333 545,936 61,603
Grand Total 14,602,862 14,047,261 14,822,559 15,254,162 416,896
20
Beginning Fund Balance
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Special Revenue Funds
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
1,133,825 1,978,801 2,279,503 2,128,914 (150,589)
Revenues
Community Dev. Block Grant 200,000 97,000 (103,000)
Convention Dev. Tax Fund 137,892 127,935 139,563 88,409 (51,154)
Better Jax Half Cent Sales Tax 900,831 952,357 1,039,345 1,733,123 693,778
Local Option Gas Tax Fund 474,419 505,136 499,642 462,918 (36,724)
Police Grant Funds 42,000 59,000 (59,000)
Police Special Revenue Funds 29,089 24,991 35,534 7,147 (28,387)
Grant Funds - Miscellaneous
Community Redevelopment Fund
Tree Protection Fund 42,586 14,821
Total Revenues 1,626,817 1,625,240 1,973,084 2,388,597 415,513
Other Financing Sources
Total Resources 2,760,643 3,604,041 4,252,587 4,517,511 264,924
Expenditures
Community Dev. Block Grant 200,000 200,000
Convention Dev. Tax Fund 102,847 59,024 518,458 255,884 (262,574)
Better Jax Half Cent Sales Tax 492,250 834,116 910,000 1,320,000 410,000
Local Option Gas Tax Fund 513,684 448,010 704,623 737,843 33,220
Police Grant Funds 42,000 59,000 (59,000)
Police Special Revenue Funds 52,966 31,322 50,000 25,000 (25,000)
Grant Funds - Miscellaneous
Community Redevelopment Fund 513 50,000 50,000
Tree Protection Fund 18,766 23,519 31,100 30,000 (1,100)
DIVISION TOTALS 1,222,513 1,396,504 2,523,181 2,618,727 95,546
Other Financing Uses 38,216 17,041
Ending Fund Balance 1,499,914 2,190,496 1,729,406 1,898,784 169,378
Total Expenses and Fund Balance 2,760,643 3,604,041 4,252,587 4,517,511 264,924
Resource Allocation
Personnel Services 42,000
Operating Expenses 407,064 293,343 611,100 555,000 (56,100)
Capital Outlay 536,148 668,161 704,000 865,000 161,000
Debt Service
Transfers 237,300 435,000 1,208,081 1,198,727 (9,354)
Total 1,222,513 1,396,504 2,523,181 2,618,727 95,546
21
Beginning Fund Balance
Revenues
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Enterprise Funds
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
12,428,680 12,834,136 14,702,222 12,475,359 (2,226,863)
Water Utility 3,641,486 3,602,572 4,802,359 4,813,112 10,753
Sewer Utility 5,722,265 5,593,496 6,655,867 6,910,779 254,912
Sanitation 1,942,122 3,068,601 1,924,624 1,923,702 (922)
Storm Water Utility 1,168,665 1,123,439 2,992,326 2,681,469 (310,857)
Building Code Enforcement 589,190 527,661 552,918 479,516 (73,402)
Total Revenues 13,063,727 13,915,768 16,928,094 16,808,578 (119,516)
Other Financing Sources
Total Resources 25,492,407 26,749,904 31,630,316 29,283,937 (2,346,379)
Expenditures
Water Utility 2,784,148 2,913,798 5,417,140 5,333,757 (83,383)
Sewer Utility 6,152,523 5,423,931 6,827,432 8,520,870 1,693,438
Sanitation 1,639,204 1,708,523 1,931,668 2,089,254 157,586
Storm Water Utility 1,334,588 1,450,776 4,313,018 3,958,333 (354,685)
Building Code Enforcement 461,804 550,654 665,699 582,916 (82,783)
DIVISION TOTALS 12,372,268 12,047,682 19,154,957 20,485,130 1,330,173
Other Financing Uses
Ending Fund Balance 12,834,136 14,702,222 12,475,359 8,798,807 (3,676,552)
Total Expenses and Fund Balance 25,206,404 26,749,904 31,630,316 29,283,937 (2,346,379)
Resource Allocation
Personnel Services 2,643,792 2,599,155 3,176,950 2,946,765 (230,185)
Operating Expenses 4,795,652 5,380,247 5,703,111 6,668,531 965,420
Capital Outlay 2,347,384 1,195,925 5,316,893 5,587,500 270,607
Debt Service 1,961,620 2,014,707 2,041,150 2,073,804 32,654
Transfers 882,544 857,648 2,916,853 3,208,530 291,677
Total 12,630,993 12,047,683 19,154,957 20,485,130 1,330,173
22
City of Atlantic Beach
Combined Summary of Revenues and Expenditures
Trust and Agency Funds
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Beginning Fund Balance 25,999,509 28,056,810 28,718,717 30,626,409 1,907,692
Revenues
General Employee Pension
Police Employee Pension
3,090,892 2,225,129 2,314,519 2,338,639 24,120
1,280,878 1,068,528 1,911,429 1,655,610 (255,819)
Total Revenues 4,371,770 3,293,657 4,225,948 3,994,249 (231,699)
Other Financing Sources 37,342
Total Resources 30,371,278 31,387,809 32,944,665 34,620,658 1,675,993
Expenditures
General Employee Pension 1,608,681 1,443,869 1,447,392 1,400,229 (47,163)
Police Employee Pension 705,788 1,225,223 870,864 859,475 (11,389)
DIVISION TOTALS 2,314,469 2,669,092 2,318,256 2,259,703 (58,553)
Other Financing Uses
Ending Fund Balance 28,056,810 28,718,717 30,626,409 32,360,955 1,734,546
Total Expenses and Fund Balance 30,371,278 31,387,809 32,944,665 34,620,658 1,675,993
Resource Allocation
Personnel Services
Operating Expenses 2,314,469 2,669,092 2,318,256 2,259,703 (58,553)
Capital Outlay
Debt Service
Transfers
Total 2,314,469 2,669,092 2,318,256 2,259,703 (58,553)
23
Governing Body
Governing Body
Combined Summary of Revenues and Expenses
Revenues:
General Fund Resources
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
43,466 40,194 55,876 51,707 (4,169)
Total Revenues 43,466 40,194 55,876 51,707 (4,169)
Expenses:
City Commission 43,466 40,194 55,876 51,707 (4,169)
Total Expenses 43,466 40,194 55,876 51,707 (4,169)
Resource Allocation:
Personnel Services
Operating Expenses
Capital Outlay
Debt Service
Transfers
36,484
6,982
37,263 38,226
2,931 17,650
38,607 381
13,100 (4,550)
Total Resource Allocation: 43,466 40,194 55,876 51,707 (4,169)
Summary of Authorized Positions
2019-2020 2020-2021
City Commission
Mayor 1 1
City Commissioner 4 4
5 5
Appointed Boards
Community Development Board
Pension Board of Trustees (2)
24
City Commission
Purpose:
The City Commission is the legislative and policy making body of the City. The City
Commission is comprised of an elected Mayor/Commissioner, who serves two-year
terms, and four City Commissioners who serve four-year terms. The City Commission is
responsible for appointing the City Manager, City Clerk and City Attorney; adopting an
operating budget for the City; establishing boards and committees as necessary and
appointing the members thereof; passing ordinances and laws for the preservation of the
public peace and order; and adopting zoning standards for the City.
Mission Statement:
It is the intention of the City Commission to ensure that the City maintains and improves
the residential quality of life now enjoyed by residents.
Issues, Trends and Highlights:
• In order to ensure that the mission of the City is carried out, the City Commission
holds annual budget workshops and solicits input from city boards, city staff, and
citizens for Commission consideration.
• The City Commission conducts a priority -setting exercise each January.
• Four times a year, members of the City Commission hold Town Hall meetings to
discuss matters of interest to the public.
• Included in the FY21 budget is a 1% raise for the Commission per the City code of
ordinances to be based on the annual consumer price index.
25
Governing Body
City Commission
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 33,831 34,556 35,349 35,703 354
Overtime
Special Pay
Sub -Total 33,831 34,556 35,349 35,703 354
Benefits
FICA 2,588 2,644 2,705 2,732 27
Pension
Health and Life Insurance
Worker and Unemploy Comp 66 64 172 172
Sub -Total 2,654 2,708 2,877 2,904 27
Total Wages and Benefits 36,484 37,263 38,226 38,607 381
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel 4,000 (4,000)
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing 1,982 23 500 500
Advertising and Promotions
Aids to Government Agencies 6,200 6,000 (200)
Office Supplies
Operating Supplies 25 150 150
Books, Training, Memberships 4,999 2,883 6,800 6,450 (350)
Internal Service Charges
Total Operating Expenses 6,982 2,931 17,650 13,100 (4,550)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS
43,466
26
40,194 55,876
51,707 (4,169)
City Administration
City Administration
Combined Summary of Revenues and Expenses
Revenues:
General Fund Resources
Total Revenues
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
2,826,279 2,862,790 3,086,808 3,192,642 105,834
2,826,279 2,862,790 3,086,808 3,192,642 105,834
Expenses:
City Clerk 290,160 317,875 358,543 398,300 39,757
City Manager 409,072 437,648 442,223 437,442 (4,781)
Finance and Accounting 928,173 1,019,090 1,103,301 1,141,432 38,131
Information Technology 770,920 680,175 782,592 820,890 38,298
Human Resources 228,343 242,047 250,149 244,578 (5,571)
Legal Counsel 199,611 165,955 150,000 150,000
Total Expenses 2,826,279 2,862,790 3,086,808 3,192,642 105,834
Resource Allocation:
Personal Services 1,934,506 2,092,331 2,103,017 2,226,524 123,507
Operating Expenses 820,079 741,936 919,748 905,296 (14,452)
Capital Outlay 71,694 28,522 64,043 60,822 (3,221)
Transfers
Total Resource Allocation: 2,826,279 2,862,790 3,086,808 3,192,642 105,834
Summary of Authorized Positions
City Clerk
City Clerk
Deputy City Clerk
Records Clerk
City Manager
City Manager
Deputy City Manager
Executive Assistant
2019-2020 2020-2021
1.00
1.00
1.00
3.00
1.00
1.00
1.00
3.00
1.00
1.00
1.00
3.00
1.00
1.00
1.00
3.00
Finance
Finance Director 1.00 1.00
Deputy Finance Director 1.00 1.00
Accountant 1.00 1.00
Purchasing Manager 1.00 1.00
Utility Billing Supervisor 1.00 1.00
Utility Specialist 1.00 1.00
Meter Reader 3.00 3.00
Finance Associate 1.00 1.00
Customer Service Super. 1.00 1.00
Customer Service Rep. 2.00 2.00
13.00 13.00
Information Technology
Senior Systems Engineer
Human Resources
Human Resources Director
Human Resources Assistant
2.00 2.00
2.00 2.00
1.00
1.00
2.00
1.00
1.00
2.00
Total 23.00 23.00
27
City Clerk
Purpose:
The City Clerk Department is responsible for a variety of duties including, but not limited to the following:
• Performing administrative functions of the City Commission; preparing meeting notices, agendas and minutes
for Commission meetings; setting up meeting room; recording and preserving the legislative actions of the
Commission; advertising notices of public hearing for ordinances; receiving documents addressed to the
Commission.
• Custodian of the City Seal.
• Administering oaths.
• Acting as the City's filing officer for municipal elections; providing election information and timelines to
citizens and candidates, qualifying the candidates, monitoring required reports, advertising, and declaring the
results.
• Custodian of official City records in accordance with State guidelines.
• Receiving, processing and coordinating records requests in accordance with F.S. 119 and City policies.
• Updating the City's Code of Ordinances and providing code supplements to City staff.
• Notarizing City documents.
• Preparing, maintaining, certifying and recording city liens with the County Clerk of the Courts.
• Researching property and preparing lien letters.
• Acting as liaison and performing all necessary administrative duties for the Board Member Review Committee
and Code Enforcement Special Magistrate such as preparing/publishing notices and agendas, coordinating
meeting schedules, setting up meeting room, attending meetings, and preparing minutes.
• Updating board and committee membership lists; monitoring terms and vacancies; accepting board and
committee applications; and preparing required paperwork for appointments.
• Coordinating with appropriate board members and City officials regarding Financial Disclosure requirements
and submitting the names and addresses to the State.
• Purchasing tags and titles for City vehicles.
• Attending bid openings
• City Website maintenance
Key Objectives:
• To increase the amount of information made available electronically.
• To provide timely and efficient support to elected officials, staff and board/committee members.
• To provide excellent customer service to internal and external customers.
• To ensure that records are properly recorded and retained or destroyed.
Issues, Trends and Highlights:
• New records request management and tracking software, JustFOIA, launched on July 10, 2020.
• Due to COVID-19, city hall closed, staff adapted to working from home, interactions with the public and
coworkers were limited to email and phone, public meetings were held virtually, and operating procedures
were amended in order to provide services through social distancing.
• The General Election will be held on November 3, 2020 — three AB offices and one AB referendum will be on
the ballot.
Oct. 1, 2019, and Aug. 14, 2020:
• Attended and performed administrative duties such as preparing notices, agendas, and minutes for 54 public
meetings which included 19 Regular City Commission, 13 Commission Workshops, 3 Budget Workshops, 1 -
Special -called Commission, 2 Town Hall, 7 Code Enforcement Special Magistrate, 6 Board Member Review
Committee, 2 Board and Committee Member Training, and 1 Miscellaneous meetings.
• Scanned and/or added 3093 documents for electronic storage.
• Researched, processed, and prepared 439 lien letters.
28
PERSONNEL SERVCES
City Administration
City Clerk
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Wages
Salaries and Wages 133,928 156,636 166,850 172,036 5,186
Overtime 2,632 743 4,526 4,000 (526)
Special Pay 2,586 1,027 2,664 27,744 25,080
Sub -Total 139,146 158,406 174,040 203,780 29,740
Benefits
FICA 10,398 11,511 13,315 13,467 152
Pension 58,543 59,307 57,454 64,662 7,208
Health and Life Insurance 32,972 43,100 46,848 46,848
Worker and Unemploy Comp 1,234 231 292 292
Sub -Total 103,147 114,149 117,909 125,269 7,360
Total Wages and Benefits 242,293 272,554 291,949 329,049 37,100
OPERATING EXPENSES
Professional Services 148 105 (105)
Contract Services 19,133 5,497 19,865 21,602 1,737
Local Travel 18 29 100 100
Communications 210 211 300 300
Postage 36 31 250 150 (100)
Rentals and Leases
Insurance
Repairs and Maintenance 6,375 17,499 11,858 12,608 750
Printing and Publishing 18,007 18,418 22,042 22,042
Advertising and Promotions
Other Current Charges 86 187 400 500 100
Office Supplies 1,432 861 1,095 1,300 205
Operating Supplies 1,109 1,948 4,950 5,020 70
Books, Training, Memberships 1,313 641 5,629 5,629
Internal Service Charges
Total Operating Expenses 47,867 45,321 66,594 69,251 2,657
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Computer Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS
290,160 317,875
29
358,543 398,300 39,757
City Manager
Purpose:
To administer and enforce the enactments of the City Commission; to assist the Commission in
making policy and program decisions; and, to otherwise administer the affairs of the City. The
key component of administration of the City is the preparation and delivery of the annual
operating budget.
Key objectives:
• Prepare a long-range financial plan
• Assist the Commission annually to develop priorities and then to supervise the
accomplishment of the established priorities.
• 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 and clear information to allow them to
make prudent decisions
• Ensure that the handling of citizen complaints is done in an efficient, timely and
professional manner
• Communicate with citizens and the press to maintain an open and responsive atmosphere
necessary in a democratic government
• Carry out the goals, objectives and policies established by the City Commission
30
City Administration
City Manager
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 294,065 304,422 309,935 304,243 (5,692)
Overtime
Special Pay 6,220 18,368 6,000 6,000
Sub -Total 300,285 322,790 315,935 310,243 (5,692)
Benefits
FICA 23,618 23,992 24,235 23,734 (501)
Pension 49,151 53,981 60,521 61,138 617
Health and Life Insurance 26,661 26,518 27,887 27,887
Worker and Unemploy Comp 1,995 2,034 1,442 1,442
Sub -Total 101,425 106,525 114,085 114,201 116
Total Wages and Benefits 401,710 429,315 430,020 424,444 (5,576)
OPERATING EXPENSES
Professional Services 26 1,000 1,000
Contract Services
Local Travel 1,000 1,000
Communications 1,651 2,223 1,000 1,728 728
Postage
Utilities
Rentals and Leases 220
Insurance
Repairs and Maintenance
Printing and Publishing 23
Advertising and Promotions
Other Current Charges 219 100 100
Office Supplies 6 17 50 50
Operating Supplies 992 2,436 1,600 2,000 400
Books, Training, Memberships 4,664 3,438 6,700 6,900 200
Internal Service Charges
Total Operating Expenses 7,362 8,333 11,350 12,998 1,428
CAPITAL OUTLAY
Land
Buildings
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Total Debt Service
TRANSFERS
To
To
Total Transfers
853
853
DIVISION TOTALS 409,072 437,648 442,223 437,442 (4,148)
31
Finance
Purpose
The City's Finance Department provides direct services to the Atlantic Beach community, which
includes approximately 8,500 total residents and businesses. Comprised of four divisions
(Accounting, Procurement, Customer Service and Utility Billing), the department is responsible
for the following: ensuring effective and efficient management of citywide resources,
supervision and direction annual budget preparation, investments, financial reporting, payroll
taxes and reporting, grant and pension financial reporting, utility billing, purchasing, and
accounts payable.
Objectives
• To continue to provide citizens and management with unqualified audit opinions annually
• To prepare and monitor the annual operating budget and long term financial plan
• To provide customers with excellent customer service
• To provide timely and efficient procurement support for all departments
• To assist management with financial and performance analysis to aid in decision making
• To ensure that all customer demands can be met from the comfort of their home
• To increase the use of electronic documents versus hardcopies
• To focus on a higher level of health, sanitation, and safety for both customers and City
employees
Issues, Trends and Highlights
Workload Data Measurement FY 2020 FY 2019 FY 2018 FY 2017
Utility Bills Generated 104,424 102,336 101,290 99,265
Service Orders Completed 10,507 12,722 15,247 11,670
Payroll Checks Processed 3,989 3,900 3,709 3,530
Accounts Payable Checks Processed 3,709 4,577 4,723 4,625
Purchase Orders Processed 1,552 1,932 2,041 2,140
32
City Administration
Finance Department
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 475,039 566,426 624,662 658,103 33,441
Overtime 15,316 13,650 10,000 10,000
Special Pay 363 8,361
Sub -Total 490,719 588,437 634,662 668,103 33,441
Benefits
FICA 35,904 43,049 48,099 51,110 3,011
Pension 159,727 162,332 152,864 161,833 8,969
Health and Life Insurance 92,439 91,082 94,827 94,827
Worker and Unemploy Comp 1,940 4,634 2,984 2,984
Sub -Total 290,009 301,097 298,774 310,754 11,980
Total Wages and Benefits 780,728 889,534 933,436 978,857 45,421
OPERATING EXPENSES
Professional Services 53,154 30,139 49,500 54,450 4,950
Contract Services 19,939 13,025 29,200 18,500 (10,700)
Local Travel 142 500 500
Communications 1,309 1,394 3,500 3,500
Postage 39,546 47,574 44,975 45,000 25
Utilities
Rentals and Leases 500 180 (320)
Insurance
Repairs and Maintenance 1,000 1,000
Printing and Publishing 19,176 19,467 20,000 20,000
Advertising and Promotions
Other Current Charges
Office Supplies 2,286 2,906 2,500 2,500
Operating Supplies 9,324 7,743 7,150 8,000 850
Books, Training, Memberships 2,570 7,309 7,850 8,945 1,095
Total Operating Expenses 147,445 129,556 166,675 162,575 (4,100)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 3,190 (3,190)
Total Capital Outlay 3,190 (3,190)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To General Fund
To
Total Transfers
DIVISION TOTALS 928,173
33
1,019, 090 1,103, 301
1,141,432 38,131
Information Technology
Purpose: Information Technology, a component of the City Manager's Office, relies
on its own internal staff, plus the assistance of external partners, to provide connected IT
and cybersecurity continuity of all computer-, telephone-, and Wi-Fi-related systems and
services for the City government.
More than 160 desktop and laptop computers utilize the data network comprised of
underground fiber and wireless bridges, giving access to business applications such as
email, document management systems, police record management systems, the City
website, data file storage, and videoconferencing.
More than 120 City employees at 15 city locations are provided voice and data services.
Most business applications such as email, file and records management, utility security
access control systems, network connectivity, and monitoring tools are run on in-house
conventional and virtual server platforms. Information Technology provides planning,
acquisition, installation configuration, installation and support for all computers, printers,
copiers and telephone systems for City government.
Along with the day-to-day systems and desktop support, Information Technology carries
responsibility for long-range information system planning and maintenance of services.
Issues, Trends, Highlights:
Objectives for Fiscal Year 2021:
- Host server (for virtual -server program) replacement.
- Virtualize remaining conventional email, FTP, and police video evidence servers.
- Replace remaining end -of -life network connectivity equipment.
- Assist Police Department with body camera and security camera configuration
and deployment.
- Implement Mobile device management and security software .
- City computer refresh.
- Assist City political and administrative teams with virtual meetings.
Highlights for Fiscal Year 2020:
- Assist City political and administrative teams with virtual meetings.
Implement a secure work -from -home environment due to COVID-19
- Implementation of SharePoint documentation management system.
New network security software/anti-ransomware
- Upgrade City Hall door access/security system.
Upgrade all work stations from Windows 7 to Windows 10.
- Police laptop refresh.
34
City Administration
Information Technology
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 198,062 166,599 140,885 160,805 19,920
Overtime 11,580 10,563 8,000 8,000
Special Pay 903 21,242 800 800
Sub -Total 210,545 198,404 149,685 169,605 19,920
Benefits
FICA 15,926 15,011 11,451 12,975 1,524
Pension 41,923 35,360 31,743 62,432 30,689
Health and Life Insurance 22,315 18,846 15,092 15,092
Worker and Unemploy Comp 314 301 382 382
Sub -Total 80,478 69,518 58,668 90,881 32,213
Total Wages and Benefits 291,022 267,921 208,353 260,486 52,133
OPERATING EXPENSES
Professional Services
Contract Services 23,059 13,336 31,710 13,727 (17,983)
Local Travel 265 237 600 571 (29)
Communications 63,873 64,221 75,500 77,254 1,754
Postage 64 94 250 (250)
Utilities
Rentals and Leases 17,522 18,046 22,000 22,579 579
Insurance
Repairs and Maintenance 242,491 257,355 332,790 323,951 (8,839)
Printing and Publishing 100
Advertising and Promotions
Other Current Charges
Office Supplies 59 312 289 (289)
Operating Supplies 55,917 26,862 45,000 54,343 9,343
Books, Training, Memberships 4,953 3,266 6,000 7,157 1,157
Total Operating Expenses 408,203 383,731 514,239 499,582 (14,557)
CAPITAL OUTLAY
Buildings
Infrastructure Improvements
Vehicles
Computer Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
Total Transfers
71,694
71,694
DIVISION TOTALS 770,920
35
28,522 60,000
28,522 60,000
60,822 822
60,822 822
680,175 782,592 820,890 38,398
Human Resources
Purpose:
The Human Resource Department is responsible for providing programs and services designed to attract,
retain and develop diverse employees committed to achieving City objectives and satisfying our customers,
while promoting an atmosphere of employee engagement, inclusivity pride. Human Resources administers
programs and activities related to recruitment and selection, equal employment opportunity, benefits
administration, wellness initiatives, risk management, workers' compensation insurance and claims,
commercial insurance and claims (property, liability, automobile, etc.), position classification, performance
management, compensation, employee relations, training and development and personnel policies and
procedures. HR has begun coordinating the City-wide Safety Program.
Key Objectives:
• Recruit and hire the best possible applicants for employment.
• Ensure that our work environment is diverse, inclusive and free from harassment and
discrimination.
• Maintain a positive working relationship with the City's two collective bargaining units.
• Ensure that the City's policies are updated and enforced consistently.
• Update and maintain the City's Personnel Policy and Procedures Manual.
• Maintain the City's Employee and Retiree payroll systems and HR files to ensure efficiency and
security.
• Apply loss prevention and control methods through identification and analysis of loss exposure in
the areas of liability, workers compensation and property loss.
• Identify and provide training opportunities for staff.
• Participate in the Incident Command structure for emergency preparedness and related incidents
and events.
Issues, Trends, Highlights:
• Due to the impact of the COVID-19 pandemic, the Human Resources Department has had to make
significant changes in how it operates, but it has been able to accomplish all of its responsibilities
while still providing opportunities for employee engagement.
• The events of 2020 have once again shone a light on race -related issues, so the Human Resources
Department is reviewing and updating the City's policies and developing training opportunities for
staff to ensure racial equity and inclusivity.
• We have continued to emphasize our wellness program, with substantial employee participation.
This is the second year in a row that the City has earned a Silver Level Award from the First Coast
Worksite Wellness Council.
• For the budget year 2019-2020, the cost of health insurance to the City increased slightly, while
generally maintaining the same level of benefits. Due to increased utilization rates, we anticipate a
significant increase in rates for the upcoming year, so we are going to market to ensure the best
products and the best rates for the City and our employees.
• Insurance rate projections for liability and property loss are expected to remain the same (we are in
year two of a two-year term). Workers compensation rates are expected to remain the same.
• The Human Resources Department has been successful in converting all of its paper files to
Laserfiche.
36
City Administration
Human Resources
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 144,799 148,902 152,775 157,060 4,285
Overtime
Special Pay 2,855 3,057 1,000 3,167 2,167
Sub -Total 147,654 151,959 153,775 160,227 6,452
Benefits
FICA 10,658 11,064 11,764 11,975 211
Pension 47,725 45,404 42,847 30,613 (12,234)
Health and Life Insurance 12,495 24,363 30,609 30,609
Worker and Unemploy Comp 221 217 264 264
Sub -Total 71,099 81,047 85,484 73,461 (12,023)
Total Wages and Benefits 218,753 233,007 239,259 233,688 (5,571)
OPERATING EXPENSES
Professional Services
Contract Services 4,170 4,191 5,000 5,000
Local Travel
Communications 448 441 400 400
Postage 100 100
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies 1,253 981 1,800 1,300 (500)
Operating Supplies 1,676 1,647 2,000 1,500 (500)
Books, Training, Memberships 2,043 1,780 1,590 2,590 1,000
Total Operating Expenses 9,590 9,041 10,890 10,890
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To General Fund
To
Total Transfers
DIVISION TOTALS 228,343
37
242,047 250,149
244,578 (5,571)
Legal Counsel
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 ordinances, 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 and department heads of the City
opinions on questions of law relating to their respective powers and duties.
Issues, Trends and Highlights:
• The City continues to contract with a legal firm with one point of contact for its legal
counsel. Legal counsel for pension issues is funded and included in the pension program
expenses. The Pension board retains its own counsel.
38
PERSONNEL SERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub -Total
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub -Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS
City Administration
Legal Counsel
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
199,611 165,955
199,611 165,955
199,611 165,955
39
150,000 150,000
150,000 150,000
150,000 150,000
General Government
General Government
Combined Summary of Revenues and Expenses
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Revenues:
General Fund Resources 574,783 723,354 770,410 851,779 81,449
Convention Development 137,892 127,935 139,563 88,409 (51,154)
Half Cent Sales Tax 900,831 952,357 1,039,345 1,733,123 693,778
Grant Funds - Miscellaneous
Debt Service Fund 118,458 120,884 2,426
Capital Project Fund 303,348 1,555,000 1,280,000 (275,000)
Total Revenues 1,916,854 1,803,647 3,622,776 4,074,195 451,499
Expenses:
General Government 361,389 450,230 517,024 519,158 2,214
Building Maintenance 213,394 273,124 253,386 332,621 79,235
Convention Development 102,847 59,024 518,458 255,884 (135,000)
Half Cent Sales Tax 492,250 834,116 910,000 1,320,000 374,000
Grant Funds - Miscellaneous
Debt Service Fund 19,850 118,458 120,884 2,426
Capital Project Fund 1,010 3,000 1,665,620 1,446,500 (219,120)
Total Expenses 1,170,889 1,639,344 3,982,946 3,995,047 103,755
Resource Allocation:
Personnel Services 159,474 173,094 192,325 158,432 (33,893)
Operating Expenses 497,443 549,385 917,975 793,347 (124,628)
Capital Outlay 513,973 697,015 2,250,730 2,261,500 10,770
Debt Service 19,850 118,458 120,884 2,426
Transfers 200,000 503,458 660,884 157,426
Total Resource Allocation: 1,170,889 1,639,344 3,982,946 3,995,047 12,101
Summary of Authorized Positions
General Government
Operations Supervisor
Building Permit Clerk / Receptionist
Building Maintenance
Painter II
Building Maintenance Technician
2019-2020 2020-2021
0.05 0.05
0.20 0.20
0.25 0.25
1.00 1.00
1.00 1.00
2.00 2.00
Total 2.25 2.25
40
General Fund
General Government
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 100,533 104,779 115,214 90,092 (25,122)
Overtime 301 1,609 200 200
Special Pay 736 877
Sub -Total 101,571 107,265 115,414 90,292 (25,122)
Benefits
FICA 7,434 7,861 8,830 6,909 (1,921)
Pension 28,899 36,046 35,828 28,978 (6,850)
Health and Life Insurance 17,885 17,999 28,590 28,590
Worker and Unemploy Comp 3,686 3,923 3,663 3,663
Sub -Total 57,903 65,829 76,911 68,140 (8,771)
Total Wages and Benefits 159,474 173,094 192,325 158,432 (33,893)
OPERATING EXPENSES
Professional Services 19,013 85,829 70,000 45,500 (24,500)
Contract Services 140,278 167,932 111,250 240,500 129,250
Local Travel
Communications 198 624 1,285 1,024 (261)
Postage 8,299 5,498 12,000 10,000 (2,000)
Utilities 24,226 24,850 24,000 24,000
Rentals and Leases 2,120 3,404 4,134 4,133 (1)
Insurance 184,243 189,819 172,915 172,915
Repairs and Maintenance 13,149 10,789 19,836 18,000 (1,836)
Printing and Publishing 733 9,176 750 750
Other Current Charges 5,993 1,295 500 3,300 2,800
Office Supplies 2,116 2,403 3,000 3,000
Operating Supplies 14,942 21,288 16,125 18,125 2,000
Books, Training, Memberships 1,500 2,180 2,100 (80)
Aid to other Gov Agency
Total Operating Expenses 415,309 524,406 437,975 543,347 105,372
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 24,580
Equipment 1,274 140,110 150,000 9,890
Total Capital Outlay 25,854 140,110 150,000 9,890
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To Debt Service
To Storm Water Utility
To Sewer Utility Fund
To Pension Funds
To Sanitation Fund
To Other Misc.
Total Transfers
303,000
303,000
DIVISION TOTALS 877,783 723,354 770,410 851,779 81,369
41
Convention Development Tax Fund
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.
In addition to the uses described above, the City of Atlantic Beach, through Resolution
91-5, has authorized these funds to be used to acquire and develop municipal parks,
lifeguard stations, and/ or athletic fields. Contributions to promote tourism in the beaches
communities is also an approved use of these funds.
42
Convention Development Tax Fund
Combined Summary of Revenues and Expenditures
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Cash Forward 153,301 291,193 419,128 170,233 (248,895)
Revenues
Convention Development Tax 138,364 120,622 139,563 85,425 (54,138)
Interest Earnings (472) 7,313 2,984 2,984
Donations & Grants
Transfer General or Half Cent Tax
Total Revenues 137,892 127,935 139,563 88,409 (51,154)
Other Financing Sources
Total Resources 291,193 419,128 558,691 258,642 (300,049)
OPERATING EXPENSES
Promotions
Contract Services 130,000 (130,000)
Total Operating Expenses 130,000 (130,000)
CAPITAL OUTLAY
Land
Buildings 6,841
Infrastructure Improvements 102,847 26,941 135,000 135,000
Equipment 25,243 135,000 (135,000)
Total Capital Outlay 102,847 59,024 270,000 135,000 (135,000)
Transfers
Transfer 118,458 120,884 2,426
Total Transfers 118,458 120,884 2,426
Other Financing Uses
Ending Cash 291,193 419,128 170,233 2,758 (167,475)
Total Expenses and Cash 394,040 478,153 440,233 137,758 (302,475)
Resource Allocation
Operating Expenses 130,000 (130,000)
Capital Outlay 102,847 59,024 270,000 135,000 (135,000)
Transfers 118,458 120,884 2,426
Total 102,847 59,024 518,458 255,884 (262,574)
43
Half -Cent Discretionary Sales Tax Fund
Purpose:
This fund provides for the collection and spending of the additional half -cent sales tax.
These funds are to be restricted for use for capital projects that are similar in nature to
those of the Better Jacksonville Plan. These projects will typically include General
Government projects such as streets, public facilities, parks or land acquisition.
Issues, Trends and Highlights:
• Revenues are expected to increase 9% per State estimates.
• The FY 21 Budget includes funding for the following projects:
o Construction of 8' Seminole Rd Bike Path $110,000
o Right of way Parking Pads using Turf Blocks 50,000
o UTV for Park Ranger 24,000
o Park improvements per Parks Master Plan 141,000
o Road resurfacing 100,000
o Drainage ditch rehabilitation on West side 40,000
o Walking track around Dog Park 90,000
44
Half Cent Discretionary Sales Tax Fund
Combined Summary of Revenues and Expenditures
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Restricted 861,524 1,040,697 1,158,939 1,288,284 129,345
Restricted/Designated
Beginning Fund Balance 861,524 1,040,697 1,158,939 1,288,284 129,345
Revenues
Local Discretionary Sales Surtax 901,165 924,384 1,039,345 1,721,652 682,307
Interest Earnings (333) 27,973 11,471 11,471
F. R. DEP Grant
Charges for Service - Permit
Total Revenues 900,831 952,357 1,039,345 1,733,123 693,778
Other Financing Sources
Total Resources 1,532,946 1,993,054 2,198,284 3,021,407 823,123
Expenditures
Operating Expenses 82,133 24,979 350,000 250,000 (100,000)
CAPITAL OUTLAY
Land
Infrastructure Improvements 321,116 609,137 175,000 470,000 295,000
Building 89,000 36,000
Motor Vehicle 24,000 24,000
Equipment
Total Capital Outlay 410,116 609,137 175,000 530,000 319,000
Transfers
To Storm Water Utility Fund 200,000 285,000 285,000
To Capital Project Funds 100,000 255,000 155,000
Total Transfers 200,000 385,000 540,000 155,000
DIVISION TOTALS 492,250 834,116 910,000 1,320,000 374,000
Other Financing Uses
Restricted
Restricted/Designated
Ending Fund Balance
Total Expenses and Fund Balance
Resource Allocation
1,040,697 1,158,939 1,288,284 1,701,407 413,123
1,040,697 1,158,939 1,288,284 1,701,407 413,123
1,532,946 1,993,054 2,198,284 3,021,407 823,123
Operating 82,133 24,979 350,000 250,000 (100,000)
Capital Outlay 410,116 609,137 175,000 530,000 355,000
Transfers 200,000 385,000 540,000 155,000
Total Resources 492,250 834,116 910,000 1,320,000 410,000
45
Governmental Capital Project Fund
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 recurring 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
46
Governmental Capital Project Fund
Combined Summary of Revenues and Expenditures
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Restricted (117,861) 184,477 181,477 70,857 (110,620)
Restricted/Designated
Beginning Fund Balance (117,861) 184,477 181,477 70,857 (110,620)
Revenues
Grant Proceeds - F.I.N.D.
Transfers - In
CDBG Fund 200,000 200,000
Local Option Gas Tax 470,000 325,000 (145,000)
Half Cent Sales Tax 385,000 255,000 (130,000)
Utility Fund 100,000 100,000
Stormwater Fund 400,000 400,000
General Fund 303,000
Interest Earnings 348
Total Revenues 303,348 1,555,000 1,280,000 (275,000)
Other Financing Sources
Total Resources 185,487 184,477 1,736,477 1,350,857 (385,620)
Capital Outlay
Public Safety
Public Safety Equipment 1,010 113,000 113,000
Park Improvements
Marsh Overlook and Kayak Launch
Dutton Rd. Ped / Bike Path
General Government
Donner Road Improvement Proj. 1,444,300 1,195,000 (249,300)
Stoarge Building for Police/Public Works 150,000 126,500 (23,500)
Grant Match for Waterproofing PD Bldg 12,000 12,000
Enterprise Resource Planning System 3,000 71,320 (71,320)
Transfer to the General Fund
DIVISION TOTALS 1,010 3,000 1,665,620 1,446,500 (219,120)
Other Financing Uses
Restricted 184,477 181,477 70,857 (95,643)
Restricted/Designated
Ending Fund Balance 184,477 181,477 70,857 (95,643) (166,500)
Total Expenses and Fund Balance 185,487 184,477 1,736,477 1,350,857 (385,620)
Resource Allocation
Capital Outlay 1,010 3,000 1,665,620 1,446,500 (219,120)
Transfers
Total Resources 1,010 3,000 1,665,620 1,446,500 (219,120)
47
Planning and Community
Development
Planning and Community Development
Combined Summary of Revenues and Expenses
Revenues:
General Fund Resources
C.D.B.G.
Community Redevelopment
Tree Protection
Total Revenues
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
345,182 515,368 481,196 434,236 (46,960)
200,000 (200,000)
42,586 14,821
387,768 530,189 681,196 434,236 (246,960)
Expenses:
Planning 274,618 444,701 374,764 339,700 (35,064)
C.D.B.G. 200,000 200,000
Tree Protection 18,766 23,519 31,100 30,000 (1,100)
Community Redevelopment 513 50,000 50,000
Code Enforcement 70,564 70,667 106,432 94,536 11,896
Total Expenses 363,947 539,400 762,296 714,236 48,060
Resource Allocation:
Personnel Services 285,731 362,621 388,571 340,279 (48,292)
Operating Expenses 78,216 176,779 173,725 173,957 232
Capital Outlay
Transfers 200,000 200,000
Total Resource Allocation: 363,947 539,400 762,296 714,236 (48,060)
Summary of Authorized Positions
2019-2020 2020-2021
Planning and Community Development
Community Development Director 1.00 1.00
Administrative Assistant - Planning & Community Development 0.80 0.80
Planner 2.00 2.00
3.80 3.80
Code Enforcement
Code Enforcement Officer
1.00 1.00
Total 4.80 4.80
48
Planning and Community Development
Purpose:
The Planning and Community Development Department administers zoning and land use related functions of the
City, including implementation and amendment of the Comprehensive Plan; review of applications for
Development Permits to verify consistency with land development regulations and the Comprehensive Plan;
compliance with sign code and tree code; proposes amendments to city land use regulations as appropriate; and
implements studies, programs, and special projects as directed. The Department also serves as the City liaison to
the Northeast Florida Regional Council, Florida Department of Community Affairs, and other local, stat and
federal agencies, and provides staff support to the Community Development Board and the Environmental
Stewardship Committee.
Key Objectives:
• Work with the City Commission and city staff to maintain and improve the quality of life of Atlantic
Beach in terms of aesthetics of the built environment, bicycle and pedestrian planning, economic
development, redevelopment, long range planning, marsh master planning, and public works projects.
• Mayport Road corridor revitalization efforts
Issues, Trends and Highlights:
• Completed a major sign code update to be in compliance with federal regulations
• Updated the 2030 Comprehensive Plan
• Complete Street policy ready for approval
• Planted more than 200 new trees on public property
• Working on the resiliency plan
• Obtaining re -certification for Silver LEED certification
• Working on Chapter 23/tree code updates to make the ordinance easier to administer and understand
• Hosted the Arbor Day event
• Draft 2030 Parks Master Plan completed
• Code enforcement compliance for 196/198 Poinsettia St.
Workload Data:
The Planning and Community Department is responsible for planning functions along with land use and zoning
administration, including review of all building permit applications and new business tax receipts to verify
consistency with the zoning and land development regulations and the Comprehensive Plan. The department also
administers the City's tree ordinance, assists with the Community Development Block Grant program, and
provides staff support to the Community Development Board and the Environmental Stewardship Committee.
49
General Fund
Planning and Community Development
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 158,635 212,741 249,035 230,180 (18,855)
Overtime 1,564 1,731 900 500 (400)
Special Pay 6,222 6,065 2,500 2,697 197
Sub -Total 166,421 220,537 252,435 233,377 (19,058)
Benefits
FICA 12,532 16,566 19,312 17,854 (1,458)
Pension 14,597 18,616 21,394 5,846 (15,548)
Health and Life Insurance 22,836 26,486 16,173 16,173
Worker and Unemploy Comp 2,493 14,149 1,700 1,700
Sub -Total 52,458 75,817 58,579 41,573 (17,006)
Total Wages and Benefits 218,879 296,354 311,014 274,950 (36,064)
OPERATING EXPENSES
Professional Services 16,643 133,590
Contract Services 26,247 3,808 30,000 30,000
Local Travel
Communications 186 543 800 1,800
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 7,650 7,650
Printing and Publishing 8,216 5,500 15,000 15,000
Advertising and Promotions
Other Current Charges
Office Supplies 363 216 350 350
Operating Supplies 886 1,250 2,250 2,250
Books, Training, Memberships 3,199 3,439 7,700 7,700
Total Operating Expenses 55,739
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
148,347 63,750
1,000
64,750 1,000
DIVISION TOTALS 274,618 444,701 374,764 339,700 (35,064)
50
Code Enforcement
Purpose:
The Code Enforcement Division provides the City of Atlantic Beach with certified
professional services for the enforcement of adopted Ordinances and State of Florida
regulations relating to the health, safety and welfare of its citizens. The department is
created to enhance community revitalization through the enforcement of minimum
property standards. The program also effectively protects the socio-economic and
physical environment within well established neighborhoods through consistent
enforcement.
Key Objectives:
• To continue educating the public via the City website and brochures with information
related to the code enforcement process.
• To provide enforcement process training for other City departments to allow expansion of
code enforcement throughout the City workforce. This is in an effort to improve the
ability of other departments to assist with the enforcement process.
51
General Fund
Code Enforcement
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 17,841 42,875 48,770 46,341 (2,429)
Overtime 224 500 500
Special Pay 291 2,250 2,250
Sub -Total 17,841 43,390 49,270 49,091 (179)
Benefits
FICA 1,330 3,193 3,770 3,756 (14)
Pension 9,050 13,392 15,580 3,545 (12,035)
Health and Life Insurance 2,499 5,634 8,068 8,068
Worker and Unemploy Comp 277 659 869 869
Sub -Total 13,156 22,877 28,287 16,238 (12,049)
Total Wages and Benefits 30,997 66,267 77,557 65,329 (12,228)
OPERATING EXPENSES
Professional Services 105
Contract Services 43 24,000 24,000
Local Travel
Communications 1,038 921 700 1,032 332
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 8
Printing and Publishing 91
Advertising and Promotions
Other Current Charges
Office Supplies 54 100 100
Operating Supplies 2,431 1,512 1,000 1,000
Books, Training, Memberships 55 1,854 3,075 3,075
Total Operating Expenses 3,711 4,400 28,875 29,207 332
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS 34,708 70,667 106,432 94,536 (11,896)
52
Community Development Block Grant Fund
Purpose:
To provide funding for eligible Community Development Block Grant (CDBG) projects and
activities that serve low and moderate -income persons and neighborhoods within that area of the
City designated as the CDBG Project Area.
Key Obj ectives:
Continue to fund infrastructure and neighborhood improvements within the City's CDBG Project
Area, with a focus on provision of sidewalks, parks and other neighborhood improvements that
improve the physical character of neighborhoods and the quality of life within the overall CDBG
project area.
53
Community Development Block Grant
Combined Summary of Revenues and Expenditures
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Cash Forward (62,819) (62,819) (62,819) 137,181 200,000
Revenues
Grant Proceeds 200,000 (200,000)
Total Revenues 200,000 (200,000)
Other Financing Sources
Total Resources (62,819) (62,819) 137,181 137,181
Expenditures
Salaries and Benefits
Operating Expenses
Professional Services
Operating Supplies
Aid to Private Citizens
Capital Outlay
Infrastructure Improvements
Buildings
Equipment
Land
DIVISION TOTALS
Other Financing Uses
Ending Cash (62,819) (62,819) 137,181 137,181
Total Expenses and Cash (62,819) (62,819) 137,181 137,181
Resource Allocation
Personnel Services
Operating Expenses
Capital Outlay
Transfers 200,000 200,000
200,000 200,000
54
Tree Protection Fund
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 mitigation proceeds for tree
removal and site clearings. The funds generated are to be used for planting of
trees within the City of Atlantic Beach.
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
• 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
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 City staff and the City Manager.
55
Tree Protection Fund
Combined Summary of Revenues and Expenditures
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Beginning Fund Balance 34,911
Revenues
58,732 50,034 38,442 (11,592)
Tree Mitigation Proceeds
Grant Proceeds 10,000
Contributions/Donations 32,586 14,821
Total Revenues 42,586 14,821
Other Financing Sources
Total Resources 77,498 73,553 50,034 38,442 (11,592)
Expenditures
Contract Services 18,766 23,519 31,100 30,000 (1,100)
Operating supplies
DIVISION TOTALS 18,766 23,519 31,100 30,000 (1,100)
Other Financing Uses
Ending Fund Balancve 58,732 50,034 18,934 8,442 (10,492)
Total Expenses and Fund Balance 77,498 73,553 50,034 38,442 (11,592)
Resource Allocation
Personnel Services
Operating Expenses
Capital Outlay
Debt Service
Transfers
18,766 23,519 31,100 30,000 (1,100)
18,766 23,519 31,100 30,000 (1,100)
56
Community Redevelopment Fund
Combined Summary of Revenues and Expenditures
Actual Actual Estimate Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Cash Forward 50,000 50,000 49,487 82,011 32,524
Revenues
Transfer from General Fund
Grant Proceeds
Contributions/Donations
Total Revenues
Other Financing Sources
Total Resources 50,000 50,000 49,487 82,011 32,524
Expenditures
Contract Services 513 50,000 50,000
Operating supplies
DIVISION TOTALS 513 50,000 50,000
Other Financing Uses
Ending Cash 50,000 49,487 (513) 32,011 32,524
Total Expenses and Cash 50,000 50,000 49,487 82,011 32,524
Resource Allocation
Personnel Services
Operating Expenses 513 50,000 50,000
Capital Outlay
Debt Service
Transfers
513 50,000 50,000
57
Building
Building
Combined Summary of Revenues and Expenses
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Revenues:
Building Code Enforcement 589,190 527,661 552,918 479,516 (73,402)
Total Revenues 589,190 527,661 552,918 479,516 (73,402)
Expenses:
Building Code Enforcement 513,231 550,654 665,699 582,916 82,783
Total Expenses 513,231 550,654 665,699 582,916 82,783
Resource Allocation:
Personnel Services 410,753 410,947 448,174 455,039 6,865
Operating Expenses 102,478 131,581 119,600 118,877 (723)
Capital Outlay 8,126 97,925 9,000 (88,925)
Transfers
Total Resource Allocation: 513,231 550,654 665,699 582,916 (82,783)
Summary of Authorized Positions
2019-2020 2020-2021
Building Code Enforcement
Building Official 1.00 1.00
Building Inspector 2.00 2.00
Operations Supervisor 0.95 0.95
Building Permit Clerk 1.00 1.00
Building Permit Clerk / Receptionist 1.80 1.80
6.75 6.75
Total 6.75 6.75
58
Building Department Fund
Combined Summary of Revenues and Expenditures
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Restricted Fund Balance 106,625 109,722 135,632 141,944 6,312
Operating Fund Balance 398,376 440,209 391,306 272,213 (119,093)
Beginning Fund Balance 505,001 549,930 526,937 414,156 (112,781)
Revenues
Building Permit Fees 443,715 363,119 389,773 344,415 (45,358)
Plan Check Fees 120,051 120,051 102,838 91,329 (11,509)
Re -inspection Fees 26,215 26,215 30,470 25,606 (4,864)
Radon Gas Fee
Construction Surcharge
Interest Earnings (791) (791) 10,889 450 (10,439)
Transfer from General Fund
Miscellaneous Revenues 19,068 18,948 17,716 (1,232)
Total Revenues 589,190 527,661 552,918 479,516 (73,402)
Other Financing Sources
Total Resources 1,094,190 1,077,591 1,079,855 893,672 (186,183)
Expenditures
Building Department 461,804 550,654 665,699 582,916 (82,783)
DIVISION TOTALS 461,804 550,654 665,699 582,916 (82,783)
Other Financing Uses
Restricted Fund Balance 109,722 135,632 141,944 143,479 1,535
Operating Fund Balance 440,209 391,306 272,213 167,278 (104,935)
Ending Fund Balance 549,930 526,937 414,156 310,757 (103,400)
Total Expenses and Fund Balance 1,011,735 1,077,591 1,079,855 893,672 (186,183)
Resource Allocation
Personnel Services 360,811 410,947 448,174 455,039 6,865
Operating Expenses 78,076 131,581 119,600 118,877 (723)
Capital Outlay 22,917 8,126 97,925 9,000 (88,925)
Debt Service
Transfers
Total Resources
461,804 550,654 665,699 582,916 (82,783)
AUTHORIZED PERSONNEL
Position 2019-2020 2020-2021
Building Official 1.00 1.00
Inspector 2.00 2.00
Operations Supervisor - Building and Zoning 0.85 0.85
Building Permit Technician 2.80 2.80
Planning Dept. Clerk (PT) 0.15 0.15
6.80 6.80 l
59
Building Department
Purpose:
The Building Department is responsible for the administration and enforcement of the Florida
Building Code and local regulations relating to building construction. The Building Department
coordinates the permitting requirements of other departments and agencies; issues building permits
and certificates of occupancy; and maintains records of building construction in the City, building
codes, contractor licensing, and floodplain maintenance. The Building Official also serves as the
Floodplain Manager and Community Rating System Coordinator.
Key Objectives:
• To serve the public by ensuring that the health, safety, and welfare of citizens are protected
by enforcing the provisions of the various codes adopted by the Federal, State, and City
governments.
• To educate builders and property owners about building codes, the reasons for them, and
their importance in maintaining public safety.
Workload Data:
The Building Department is responsible for enforcing the provisions of federal, state, and City
codes, including the Florida Building, Residential, Mechanical, Plumbing, Fuel gas, Existing
Building, and Energy codes; National Electric Code; International Property Maintenance Code;
Florida Fire Prevention Code; FEMA and National Flood Insurance Program regulations; and
Atlantic Beach land development regulations.
• The Building Official has administrative duties and conducts plan reviews and building
inspections, and holds the three State licenses required for those duties.
• The senior building inspector conducts plan reviews and building inspections, and holds
the two state licenses required for those duties.
• The residential building inspector conducts building inspections, and holds that state
license.
• The operations manager supervises the front counter and is a Certified Permit Technician.
• The senior Permit Technician receives, processes, and distributes permit documents,
maintains records, and is a Certified Permit Technician.
• The Receptionist also serves as the City Receptionist and does other administrative duties
in the Department.
60
Building Department Fund
Building Department
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 287,594 291,556 326,073 313,819 (12,254)
Overtime 1,177 199 2,500 2,000 (500)
Special Pay 14,415 9,455
Sub -Total 303,186 301,210 328,573 315,819 (12,754)
Benefits
FICA 21,943 21,923 22,017 24,160 2,143
Pension 40,932 45,046 47,500 64,750 17,250
Health and Life Insurance 41,324 39,488 47,000 47,226 226
Worker and Unemploy Comp 3,368 3,281 3,084 3,084
Sub -Total 107,567 109,737 119,601 139,220 19,619
Total Wages and Benefits 410,753 410,947 448,174 455,039 6,865
OPERATING EXPENSES
Professional Services 72
Contract Services 28,347 37,229 25,855 20,000 (5,855)
Local Travel
Communications 4,172 4,676 3,658 3,658
Postage 1,600 1,600
Utilities
Rentals and Leases 4,800 4,800
Insurance 1,813 2,019 1,586 1,586
Repairs and Maintenance 4,194 29,888 10,354 10,354
Printing and Publishing 772 1,000 1,000
Advertising and Promotions
Other Current Charges
Office Supplies 164 128 500 500
Operating Supplies 3,345 6,407 6,077 6,077
Books, Training, Memberships 13,432 4,924 13,834 13,834
Internal Service Charges 46,238 46,238 50,336 55,468 5,132
Total Operating Expenses 102,478 131,581 119,600 118,877 (723)
CAPITAL OUTLAY
Equipment 3,767 10,000 (10,000)
Buildings
Infrastructure Improvements
Vehicles 78,925 (78,925)
Computer Equipment 4,359 9,000 9,000
Total Capital Outlay 8,126 97,925 9,000 (88,925)
DEBT SERVICE
Principal
Interest
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS 513,231 550,654 665,699 582,916 (82,783)
61
Public Safety
Public Safety
Combined Summary of Revenues and Expenses
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Revenues:
General Fund Resources 6,391,678 6,672,804 6,919,926 7,223,821 303,895
Police Grants 42,000 59,000 (59,000)
Police Trust 29,089 24,991 35,534 7,147 528,387)
Total Revenues 6,462,767 6,697,794 7,014,460 7,230,968 216,508
Expenses:
Police Services 4,928,286 5,197,054 5,249,359 5,519,233 269,874
Police Grants 42,000 59,000 (59,000)
Police Trust 52,966 31,322 50,000 25,000 (25,000)
Rescue Services 1,463,392 1,475,750 1,670,567 1,704,588 34,021
Total Expenses 6,486,645 6,704,126 7,028,926 7,248,821 219,895
Resource Allocation:
Personnel Services 4,448,995 4,516,889 4,634,110 4,941,053 306,943
Operating Expenses 1,657,063 1,850,702 2,030,082 2,158,568 128,486
Capital Outlay 326,279 336,535 364,734 149,200 (215,534)
Debt Service
Transfers 5,000
Total Resource Allocation: 6,437,337 6,704,126 7,028,926 7,248,821 219,895
Summary of Authorized Positions
2019-2020 2020-2021
Police
Public Safety Director 1.00 1.00
Commander 2.00 2.00
Lieutenant 2.00 2.00
Sergeant 6.00 6.00
Detective 4.00 4.00
Patrol Officer 15.00 15.00
Officer (Part Time) 2.00 2.00
Administrative Assistant 1.00 1.00
Communications Supervisor 1.00 1.00
Emergency Communications Officer 5.00 5.00
Police Records Specialist 1.00 1.00
Police Records Clerk 1.00 1.00
Support Services Manager 1.00 1.00
Property Evidence Records Clerk 1.00 1.00
Animal Control Officer 2.00 2.00
School Crossing Guard - (Part Time) 2.00 2.00
47.00 47.00
Fire, Rescue and Lifeguard Operations
Life Guard Captain - (Part Time)
Lifeguard Lieutenant - (Part Time)
Lifeguards - (Part Time)
Total Public Safety
62
1.00 1.00
5.00 5.00
30.00 30.00
36.00 36.00
83.00 83.00
Police Department
Purpose:
The Atlantic Beach Police Department's Mission is to protect life and property, provide exceptional police
service, and work in partnership with our community to improve the quality of life in the City of Atlantic Beach.
The department will accomplish this by maintaining community partnerships that promote safe streets and
neighborhoods.
The Police Department operates eight (8) divisions which include Administration, Patrol & Traffic Enforcement,
Training & Logistics, Community Affairs, Purchasing, Accreditation and Oversight, Property / Evidence and
Investigations. Each of these divisions engage in pro -active community service, law enforcement and safety
efforts. The members of these divisions provide service through criminal investigations, community patrol, traffic
enforcement, traffic crash investigations, records management, animal control, Ocean Rescue, accreditation
management and a citizen volunteer program. The Communications Division answers all 911 calls for police,
fire, and emergency medical responses within the City of Atlantic Beach.
Key Objectives 2020-21:
The Priority Objective for Public Safety in 2020-21 is to promote and provide training on Racial Equity,
Community Engagement, Officer Wellness and Leadership Development. Officers will be provided training that
addresses the uniqueness that diverse cultures bring to our society and the challenges that can exist between
citizens and law enforcement. The importance of community engagement in formal and informal settings will be
a focus for programmatic planning and daily patrol operations. The holistic wellness of every police officer is a
foundational element of a healthy relationship between the police department and the community. To that end the
department will look for new ways to improve wellness throughout the career of our officers. We will continue
to conduct in-service training for officers at every level within our department to help prepare them for a long and
positive career in the City of Atlantic Beach.
2019-20 Highlights:
The highlights of 2019-20 have been challenged to shine through a fog of COVID, national social unrest and
delayed annual strategic plans. What these challenges have taught all of us is how to find resiliency in ourselves
and when we could not, we learned how to find strength outside of ourselves from an overwhelming wave of
support from the community near and far.
Our departments Incident Management Team was challenged on a new level when after months of COVID they
were asked to plan for and manage civil protest responses, the RNC impact at the beaches, the start of hurricane
season and an officer involved shooting with another officer severely injured. The department members rose to
each occasion with positive attitudes dedicated to protect and serve the citizens of Atlantic Beach, our Constitution
and their fellow officers.
All these events have taught us how to leverage the virtual meeting and communication platform as well as work
remotely when needed. Because of multiple and long running incidents we have strengthened our working
relationship with our Law Enforcement and Emergency Management partners at the beaches and from the City
of Jacksonville.
Finally, we have learned that the many years of work we have done to create a strong relationship with our
community has been successful. Amid national unrest that was spurred by negative police and citizen interaction,
63
our community has shown that they are confident the Atlantic Beach Police Department provides fair and
equitable police service to all.
Workload Data
_Activity 2018 2019 2020 (6 mo.)
Average Emergency Response 2:30 2:37 N/A
Time in minutes
Total Crime Rate Per 1,000 20.33 16.89 N/A
Population
1 Arrests 430 312 142
1 *Calls 21,226 20,995 15,222
1 Traffic citations 2311 2058 839
1 Index Crimes 276 233 140
64
General Fund
Police Administration
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 297,045 302,118 449,215 470,646 21,431
Overtime 459 200 650 450
Special Pay 15,122 9,787 18,000 2,580 (15,420)
Sub -Total 312,168 312,364 467,415 473,876 6,461
Benefits
FICA 23,581 23,457 35,758 36,407 649
Pension 245,559 97,952 276,951 137,723 (139,228)
Health and Life Insurance 30,911 38,403 60,527 60,527
Worker and Unemploy Comp 3,977 6,951 4,306 4,306
Sub -Total 304,029 166,763 377,542 238,963 (138,579)
Total Wages and Benefits 616,197 479,127 844,957 712,839 (132,118)
OPERATING EXPENSES
Professional Services 5,637 20,943 37,052 51,052
Contract Services 13,804 6,797 17,600 14,500
Local Travel
Communications 94,301 197,630 137,000 195,500
Postage 256 347 500 500
Utilities 19,142 17,654 21,600 21,600
Rentals and Leases 10,736 12,378 13,500 13,500
Insurance
Repairs and Maintenance 34,171 35,168 40,700 58,700
Printing and Publishing 7,328 2,030 10,500 10,500
Advertising and Promotions 6,744 10,212 11,200 11,200
Other Current Charges 9,675
Office Supplies 11,750 10,864 11,000 11,000
Operating Supplies 13,981 17,495 27,500 17,500
Books, Training, Memberships 1,335 1,649 4,000 4,000
Total Operating Expenses 228,859 333,169 332,152 409,552
14,000
(3,100)
58,500
18,000
(10,000)
77,400
CAPITAL OUTLAY
Land
Buildings 4,755 21,272
Infrastructure Improvements
Vehicles 48,930 195,319
Machinery & Equipment 10,000
Computer Equipment 407 33,601 59,600 22,200 (37,400)
Total Capital Outlay 54,092 250,192 59,600 32,200 (37,400)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS 899,148
65
1,062,488 1,236,709
1,154,591 (92,118)
Community Affairs Division
Purpose:
The Atlantic Beach Department Community Affairs Division is tasked with establishing, maintaining, and
strengthening the relationship between the Atlantic Beach Police Department and our community. The
Police Department is focused on community involvement and values its citizens input, developing a strong
open partnership through communication, services, and interaction. Working together to make Atlantic
Beach a safe place to live, work, and play is our goal.
Key Objectives:
• Establish and maintain effective relationships with the community.
• Collaborative problem solving through open dialogue with the community to promote meaningful
discussion on topics relative to the community.
• Link the Police Department's mission with community participation through community events,
programs, and officer interaction.
• Maintain and improve the Atlantic Beach Police Volunteer Program.
• Encourage Police Department personnel to participate and engage with the community at
community events and through community programs.
• Maintain and enhance the cohesive and effective City All Hazards Emergency Management Plan
through the use of the National Incident Management System.
• Collaborate and coordinate with the Parks and Recreations Department on special events.
Volunteer Program:
• The Atlantic Beach Police Department Volunteer Program, which began in January 2018, consists
of 41 individuals with 2-4 interested applicants awaiting instructions post-COVID.
• The volunteers logged 823 hours from Jan. 1 -July 31, 2020. This is down from 1,014 this time last
year due to the pandemic and subsequent restrictions.
o The top 5 volunteer duties are clerical, patrol, special events, parking enforcement/traffic
control and assisting with officer training.
o The top 5 special events are Halloween, Cocoa & Caroling, Community Career Day,
Atlantic Beach Elementary Walk & Roll and Surfing with a Cop.
• The Department has volunteers within a specialized group, VERT (Volunteer Emergency
Response Team), which assists with natural disasters and police -related calls performing duties
that relate to traffic control, resource distributers, scribes, and much more.
66
General Fund
Police Patrol
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 1,528,841 1,603,358 1,561,350 1,641,071 79,721
Overtime 70,705 77,319 105,000 105,000
Special Pay 144,062 236,858 152,720 106,696 (46,024)
Sub -Total 1,743,607 1,917,534 1,819,070 1,852,767 33,697
Benefits
FICA 127,482 139,503 128,241 142,120 13,879
Pension 774,878 690,196 455,014 713,274 258,260
Health and Life Insurance 240,554 279,241 272,927 272,927
Worker and Unemploy Comp 47,524 49,521 49,679 49,679
Sub -Total 1,190,438 1,158,462 905,861 1,178,000 272,139
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Computer Equipment
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
2,934,045 3,075,997 2,724,931 3,030,767 305,836
1,231
2,381 5,989
123
5,500 5,500
500 500
23,262 24,618 39,300 46,955 7,655
141,179 183,614 163,100 199,600 36,500
168,054 214,344 208,400 252,555 44,155
205,983 79,725 219,034 105,000 (114,034)
24,547 1,079
230,530 80,804 219,034 105,000 (114,034)
DIVISION TOTALS 3,332,629
67
3,371,145 3,152,365 3,388,322 235,957
General Fund
Police Investigations
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 70,218 119,729 213,745 211,905 (1,840)
Overtime 6,223 6,091 20,000 20,000
Special Pay 25,330 29,425 11,000 29,722 18,722
Sub -Total 101,770 155,245 244,745 261,627 16,882
Benefits
FICA 11,078 11,565 18,188 18,734 546
Pension 121,349 84,887 55,962 113,329 57,367
Health and Life Insurance 19,730 19,790 34,612 22,139 (12,473)
Worker and Unemploy Comp 4,086 3,990 7,326 7,326
Sub -Total 156,243 120,233 116,088 161,528 45,440
Total Wages and Benefits 258,013
OPERATING EXPENSES
275,478 360,833 423,155 62,322
Professional Services
Contract Services 1,498 1,250 1,535 1,535
Local Travel
Communications
Postage
Utilities
Rentals and Leases 4,651 6,677 8,500 8,500
Insurance
Repairs and Maintenance 1,770 2,500 5,000 2,500
Printing and Publishing
Advertising and Promotions
Other Current Charges / Investigations
Office Supplies
Operating Supplies 3,198 2,207 7,000 2,000 (5,000)
Books, Training, Memberships
Investigations 5,000 1,000 6,000 6,000
Total Operating Expenses 16,118 11,135 25,535 23,035 (2,500)
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment 6,538 4,543
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
6,538 4,543
DIVISION TOTALS 280,669
68
291,155 386,368
446,190 59,822
General Fund
Police Dispatch
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 186,002 216,350 191,187 281,258 90,071
Overtime 12,750 8,009 10,000 (10,000)
Special Pay 8,181 9,111 9,472 9,472
Sub -Total 206,933 233,470 201,187 290,730 89,543
Benefits
FICA 15,591 17,218 15,391 19,405 4,014
Pension 58,647 77,839 81,933 31,526 (50,407)
Health and Life Insurance 29,509 40,917 53,359 53,359
Worker and Unemploy Comp 299 321 698 698
Sub -Total 104,046 136,295 151,381 104,988 (46,393)
Total Wages and Benefits 310,979
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Computer Equipment
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
369,765 352,568 395,718 43,150
125 2,000 (2,000)
1,468
1,956 2,561 4,500
3,424 2,686 6,500
DIVISION TOTALS 314,402
69
3,000
3,000
(1,500)
(3,500)
2,000 (2,000)
2,000 (2,000)
372,451 361,068 398,718 37,650
Animal Control
Purpose:
Atlantic Beach Animal Control's mission is to provide service to the public by enforcing local
animal ordinances, capturing and impounding animals running at large, investigating reports of
animal attacks, animal cruelty and neglect, issuing citations for animal control code violations,
investigating animal bites, and coordinating handling and care of animals in the City kennel.
Employees:
Animal Control officers operate under the Police Department. There are two full time Animal
Control officers to provide coverage seven days per week.
Training/certifications
Atlantic Beach Animal Control officers receive state certification through FACA (Florida Animal
Control Association). After the initial 40 hours of training is received, each Officer must pass a
state certification test. Annual continuing education is required to maintain certification.
Education/community outreach
Atlantic Beach Animal Control officers emphasize community education and outreach. The
officers attend the Citizens Police Academy and other events and activities to help keep the
community informed about animal control issues.
Activity 2019 2020 (7 Months)
Phone Calls 1397 792
Cruelty Investigations 68 29
Animals Handled 293 159
Animals Returned to Owner 83 57
Citations Written 154 102
Warnings 238 142
70
General Fund
Police Animal Control
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 64,037 66,057 67,282 69,842 2,560
Overtime 995 579 1,500 1,500
Special Pay 2,357 2,506 2,500 3,130 630
Sub -Total 67,390 69,142 71,282 74,472 3,190
Benefits
FICA 5,093 5,224 5,454 5,621 167
Pension 9,736 8,320 7,584 25,223 17,639
Health and Life Insurance 148 164 174 165 (9)
Worker and Unemploy Comp 911 1,236 1,074 1,074
Sub -Total 15,888 14,944 14,286 32,083 17,797
Total Wages and Benefits 83,278 84,086 85,568 106,555 20,987
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
102 600 600
610 750 750
841 937
208 212 250 250
4,114 228 1,500 1,500
1,392 4,360
7,267
DIVISION TOTALS 90,546
71
6,300 6,300
250 250
4,800 10,587
88,887 96,155
(937)
9,650 (937)
116,205 20,050
General Fund
Police School Guards
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 9,595 9,772 14,869 13,476 (1,393)
Overtime
Special Pay
Sub -Total 9,595 9,772 14,869 13,476 (1,393)
Benefits
FICA 734 748 1,137 1,031 (106)
Pension
Health and Life Insurance
Worker and Unemploy Comp 268 270 388 400 12
Sub -Total 1,002 1,018 1,525 1,431 (94)
Total Wages and Benefits 10,597 10,789 16,394 14,907 (1,487)
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 295 139 300 300
Books, Training, Memberships
Internal Service Charges
Total Operating Expenses 295 139 300 300
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS 10,892 10,929 16,694 15,207 (1,487)
72
Police Grants
Purpose:
The Police Grants are used to enhance Public Safety operations and utilize available
grants to provide the funding for public safety initiatives.
Issues, Trends and Highlights:
• For FY 2019, the Department received $57,585 in Justice Assistance Grant County
(JAGC) funds to be used to purchase the Computer Aided Dispatch system. The
Department also received $3,171 and $2,644 in Justice Assistance Grant Direct (JAGD)
funds used to purchase upgraded communications and safety equipment for the Traffic
Motorcycle officer and protective helmets and communications headsets for the Special
Response Team. The Department also received $4,813 from the Department of Justice
Bulletproof Best Partnership to purchase bulletproof vests for officers. Finally, the
Department received $31,760 in Department of Emergency Management Hazard
Mitigation Grant Program funds used to purchase upgraded wind -rated fire bay doors
and hurricane shutters for the Police Building.
• For FY 2020, the Department received $57,002 in Justice Assistance Grant County-
wide (JAGC) funds to be used to complete the purchase of the Computer Aided
Dispatch system from FY2019. A portion will also be used to purchase upgraded
dispatch consoles. The Department was also awarded $64,241 from the Coronavirus
Supplemental Funding Program to be used to purchase equipment to assist in
community education and cleaning of city facilities. The Department also anticipates
approval of the Department of Justice Bulletproof Vest Partnership Grant to purchase
bulletproof vests for officers, the exact amount has not been confirmed but is expected
to be about $4,000.
• For FY 2021, the Department anticipates receiving Justice Assistance Grant County-
wide (JAGC) funds and Department of Justice Bulletproof Vest Partnership funds,
however the amounts are yet to be approved. The funding level is expected to be similar
to amounts awarded in FY 2019 and FY 2020.
73
Police Grant Funds
Police Department
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Cash Forward
Revenues
Grant Proceeds 42,000 59,000 (59,000)
Interest
Transfer from General Fund
Total Revenues 42,000 59,000 (59,000)
Other Financing Sources
Total Resources 42,000 59,000 (59,000)
Expenditures
Salaries and Wages
Operating Expenses
Professional Services
Contract Services
Communications
Rentals and Leases
Other Current Charges
Operating Supplies
Training
Total Operating Expenses
42,000
Capital Outlay
Vehicles
Equipment 59,000 (59,000)
Total Capital Outlay 59,000 (59,000)
Transfers
To Police Trust fund
To General Fund
To Various Grant Funds
Total Transfers
DIVISION TOTALS
Other Financing Uses
Ending Cash
Total Expenses and Cash
Resource Allocation
Personnel Services
Operating Expenses
Capital Outlay
Debt Service
Transfers
42,000 59,000 (59,000)
42,000 59,000 (59,000)
42,000
Total Resources 42,000
74
59,000 (59,000)
59,000 (59,000)
Police Special Revenue Funds
Public Safety
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Beginning Fund Balance 160,596 160,596 166,693 152,227 (14,466)
Revenues
State Forfeitures 6,273 3,340 2,000 (2,000)
Federal Forfeitures
Clerk -Court Costs 4,427 3,596 4,808 1,331 (3,477)
Radio Communications Fees 17,830 18,656 27,813 7,147 (20,666)
Interest 559 (601) 913 (1,331) (2,244)
Miscellaneous
Total Revenues 29,089 24,991 35,534 7,147 (28,387)
Other Financing Sources 12,429 12,429
Total Resources 202,114 198,016 202,227 159,374 (42,853)
OPERATING EXPENSES
Contract Services
Investigations
Communications
Training
Printing and Publishing
Operating Supplies
Other Current Charges
Books, Training, Memberships
Total Operating Expenses
CAPITAL OUTLAY
3,000
5,440 7,843 25,000 (25,000)
459
15,882
24,781
Vehicles
Equipment 23,186
Total Capital Outlay 23,186
TRANSFERS
To General Fund 5,000
Total Transfers 5,000
23,479
25,000 25,000
31,322 50,000
25,000 (25,000)
DIVISION TOTALS 52,966 31,322 50,000 25,000 (25,000)
Other Financing Uses
Ending Fund Balance 160,596 166,693 152,227 134,374 (17,853)
Total Expenses and Fund Balance 213,562.27 198,015.57 202,227 159,374 (42,853)
75
Fire Division
Divisional Summary
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Resource Allocation
Personnel Services 202,049 221,646 248,859 257,112 8,253
Operating Expenses 1,171,599 1,253,107 1,396,608 1,435,476 34,161
Capital Outlay 14,914 996 25,100 12,000 (13,100)
Debt Service
Transfers
Total Resources 1,388,562 1,475,750 1,670,567 1,704,588 29,314
Expenses:
Fire Control / Rescue 1,139,919 1,217,958 1,338,308 1,382,737 39,722
Lifeguards 248,642 257,791 332,259 321,851 (10,408)
Total Expenses 1,388,562 1,475,750 1,670,567 1,704,588 29,314
Summary of Authorized Positions
Fire Department
Public Safety Director
2019-2020 2020-2021
Lifeguards
Lieutenant 2 2
Captain 4 4
Lifeguard 12 12
18 18
76
General Fund
Fire Control / Rescue
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub -Total
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub -Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contract Services 1,165,455 1,200,419 1,324,063 1,363,785 39,722
Local Travel
Communications
Postage
Utilities 17,869 17,540 14,245 18,952
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
Total Operating Expenses 1,183,324 1,217,958 1,338,308 1,382,737 39,722
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DIVISION TOTALS 1,183,324
77
1,217,958 1,338, 308
1,382,737 39,722
Lifeguards
Purpose:
The Mission of the Atlantic Beach Ocean Lifeguards is to provide for the safety and protection of
lives. An emphasis is placed on education and promoting awareness of the marine environment
and identifying potential dangers associated with recreational activities in an open water
environment. Ocean Lifeguards promote beach and ocean safety and provide efficient, effective
water rescues and Basic Life Support (BLS) prior to ambulance arrival.
Employees
The lifeguards are a division of the Public Safety Department and report to the Chief of Police.
Five lifeguards are employed year round in a part time capacity to provide seamless maintenance
of the program, including applicant processing, training, equipment and supply inventory. An
additional 40 lifeguards are hired annually to provide seasonal (6 months), part time service.
Training/Certifications
Each year lifeguards begin training in January with formal testing and training in March. All
lifeguards have current Emergency Medical Responders training and certification. All guards
attend either new guard or returning guard training as well. Each guard has a minimum of 100
hours of training before working a tower alone. All mid-level supervisors and above have current
EMT/Paramedic certifications. The Atlantic Beach Lifeguard Program has received USLA
Advanced Certification, which means all lifeguards are certified Emergency Medical Responders
or above. The lifeguards maintain a truck, ATV, and Jet Ski as part of their fleet.
Beach Staffing
The beach is staffed by guards 7 days per week from 10AM — 5PM from Memorial Day through
Labor Day; including 10 towers, truck and ATV patrols, station staffing and incident response.
Additionally Lifeguards provide coverage on weekends from April through Memorial Day and
Labor Day through September.
For the 2021 FY the City is budgeting for additional lifeguard coverage on the beach. Weekend -
only staffing will be added in March and October. The coverage during the additional weekends
will provide truck patrols, station coverage and incident response.
Additional Services for 2021
A Junior Lifeguard Program was implemented in 2015 and is conducted each season. This
program familiarizes youth with different aspects of lifeguarding, to include: first aid, lifesaving
techniques, competition training, lifeguard training, marine life and safety, and physical fitness.
The program is designed to run for one week, 4 hours per day, with 10 participants attending per
session and is offered in 4 different sessions. It should be noted that during this time of pandemic,
the program was modified for the safety of attendees and instructors with the intent to return the
program to the original format when it is safe to do so. This program provides an opportunity for
both a community outreach program and as a way to promote education with local youth who may
have an interest in becoming an Atlantic Beach Lifeguard in the future.
78
General Fund
Lifeguards
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 212,592 201,448 225,000 231,750 6,750
Overtime
Special Pay
Sub -Total 212,592 201,448 225,000 231,750 6,750
Benefits
FICA 16,342 15,411 16,448 17,729 1,281
Pension
Health and Life Insurance
Worker and Unemploy Comp 6,953 4,787 7,411 7,633 222
Sub -Total 23,295 20,198 23,859 25,362 1,503
Total Wages and Benefits 235,886 221,646 248,859 257,112 8,253
OPERATING EXPENSES
Professional Services 2,640 5,895 12,000 12,000
Contract Services 273 2,032 3,500 3,500
Local Travel 3,000 3,000
Communications 1,992 3,647 9,000 6,589 (2,411)
Postage
Utilities 3,029 3,274 4,000 4,000
Rentals and Leases
Insurance
Repairs and Maintenance 12,131 7,811 10,000 10,000
Printing and Publishing 500 (500)
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 12,145 11,818 15,300 12,300 (3,000)
Books, Training, Memberships 40 672 1,000 1,350 350
Total Operating Expenses 32,249 35,149 58,300 52,739 (5,561)
CAPITAL OUTLAY
Land
Buildings 11,933
Infrastructure Improvements
Vehicles
Equipment 996 25,100 12,000 (13,100)
Total Capital Outlay 11,933 996 25,100 12,000 (13,100)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS 280,069
79
257,791 332,259 321,851 (10,408)
Recreation and Cultural Arts
Cultural Arts and Recreation
Combined Summary of Revenues and Expenses
Revenues:
General Fund Resources
Total Revenues
Expenses:
Programs & Special Events
Total Expenses
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
1,878,906 477,386 484,333 545,936 61,603
1,878,906 477,386 484,333 545,936 61,603
1,878,906 477,386 484,333 545,936 61,603
1,878,906 477,386 484,333 545,936 61,603
Resource Allocation:
Personnel Services 280,571 304,787 297,913 351,566 53,653
Operating Expenses 155,925 170,011 186,420 194,370 7,950
Capital Outlay 1,392,409 2,589
Debt Service
Transfers
Total Resource Allocation: 1,828,906 477,386 484,333 545,936 61,603
Summary of Authorized Positions
Cultural Arts and Recretaion
Director of Cultural Arts and Recreation
Administrative Assistant
Recreation Coordinator
Recreation Leader
Recreation Leader (Part Time)
Total Cultural Arts and Recreation
80
2019-2020 2020-2021
1.00 1.00
1.00 1.00
1.00 1.00
1.00 1.00
1.00 1.00
5.00 5.00
5.00 5.00
Recreation
Purpose:
The Recreation Department administers the recreational activities and special events throughout the city.
The department sponsors such programs as spring and Fall Flag Football, summer camp, festivals, and
senior and after-school programs through the community centers and parks, Campout Under the Stars,
Wild Wonders, and monthly art shows. The Department also serves as City liaison to the Cultural Arts
and Recreation Committee where, together, the following events are held: Jazz Festival, Arts in the Park,
Dog Festival, the Cultural Arts and Recreation Advisory Committee grant program; Acoustic and
Songwriters nights, and the Tour de Parks bicycle trek.
Key Objectives:
• Work with the City Commission and City staff to maintain and improve the quality of life of
Atlantic Beach residents through cultural arts and recreation.
• Maintain and enhance current programs and events.
• Work with the Atlantic Beach Youth Council on programs and projects.
• Administer facility rentals, permitting private special events and provide staff support to the
Cultural Arts and Recreation Committee.
Issues, Trends and Highlights:
• The Recreation Department works with the Cultural Arts and Recreation Committee in providing
grant funding for non-profit organization programs and events for residents of Atlantic Beach.
• The Cultural Arts and Recreation Advisory Committee made recommendations on Mayport Road
Corridor Improvements through the Facade and Art Program Grant applications.
• The Recreation Department created online virtual programs during the COVID-19 public health
emergency.
• The department assisted Dutton Island Garden Local Network, Inc. (DIG Local) in providing
meals to those in need during the public health emergency.
• The department continued to work with the teen groups and provided the internship program.
81
General Fund
Recreation Programs and Special Events
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 182,336 205,506 211,225 235,531 24,306
Overtime 5,419 5,206 7,000 7,000
Special Pay 3,395 2,550 2,400 (2,400)
Sub -Total 191,150 213,262 220,625 242,531 21,906
Benefits
FICA 14,063 15,761 16,878 18,554 1,676
Pension 47,950 34,904 33,606 63,677 30,071
Health and Life Insurance 22,407 21,714 20,727 20,727
Worker and Unemploy Comp 5,001 19,146 6,077 6,077
Sub -Total 89,421 91,525 77,288 109,035 31,747
Total Wages and Benefits 280,571 304,787 297,913 351,566 53,653
OPERATING EXPENSES
Professional Services 105 315
Contract Services 21,186 32,379 20,200 24,000 3,800
Local Travel 149 189 300 400 100
Communications 7,714 6,638 10,000 11,000 1,000
Postage 28 150 150
Utilities 17,707 15,064 16,500 18,500 2,000
Rentals and Leases 3,492 5,776 9,000 9,000
Insurance
Repairs and Maintenance 10,265 5,332 4,650 3,500 (1,150)
Printing and Publishing 64
Advertising and Promotions
Other Current Charges 32,504 33,426 37,700 37,700
Office Supplies 300 707 1,000 1,000
Operating Supplies 18,440 26,025 29,300 31,500 2,200
Books, Training, Memberships 1,136 1,449 3,320 3,320
Grants & Aid to Other Organizations 42,835 42,711 54,300 54,300
Total Operating Expenses 155,925 170,011 186,420 194,370 7,950
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
1,350,000
42,409
1,392,409
50,000
50,000
2,589
2,589
DIVISION TOTALS 1,878,906 477,386 484,333 545,936 61,603
82
Public Works
Public Works
Combined Summary of Revenues and Expenses
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Revenues:
General Fund Resources 1,521,286 1,802,983 2,044,980 1,999,086 (45,894)
Local Option Gas Taxes 474,419 505,136 499,642 462,918 (36,724)
Sanitation Utility 1,942,122 3,068,601 1,924,624 1,923,702 (922)
Storm Water Utility 1,168,665 1,123,439 2,992,326 2,681,469 (310,857)
Total Revenues
Expenses:
Public Works Admin.
Street and Road Maint.
Local Option Gas Tax
Sanitation Utility
Storm Water Utility
Fleet Maintenance
Park Maintenance
Landscape Improvements
Total Expenses
Resource Allocation:
5,106,491 6,500,159 7,461,572 7,067,175 (394,397)
365,570
894,584
513,684
2,387,642
1,334,588
261,132
726,230
27,908
427,275
1,111,720
448,010
1,708,523
1,450, 776
263,988
897,146
55,236
6,511,340 6,362,674
543,026
1,202,864
704,623
1,931,668
4,313,018
299,090
927,723
51,307
575,163
1,116, 833
737,843
2,089,254
3,958,333
307,090
869,797
85,158
32,137
(86,031)
33,220
157,586
(317,846)
8,000
(57,926)
33,851
9,973,319 9,739,471 (197,009)
Personnel Services 1,385,984 1,671,237 1,843,045 1,598,004 (245,041)
Operating Expenses 3,225,749 3,767,146 3,480,793 4,144,723 663,930
Capital Outlay 951,508 531,340 3,080,549 2,495,500 (585,049)
Debt Service 198,206 157,950 187,522 223,817 36,295
Transfers 750,310 235,000 1,381,410 1,277,427 (103,983)
Total Resource Allocation: 6,511,758 6,362,674 9,973,319 9,739,471 (233,848)
Summary of Authorized Positions
2019-2020 2020-2021
Public Works Administration
Public Works Director 1.00 1.00
Engineer 0.50 0.50
Public Works Inspector 1.00 1.00
Contract, Permits & Admin Coordinator 1.00 1.00
Administrative Assistant 1.00 1.00
Dispatcher 1.00 1.00
Clerk - ( Part Time) 1.00 1.00
Street and Road Maintenance
Crew Chief 0.50 0.50
Building / Sign Maintenance Worker 1.00 1.00
General Maintenance Worker 5.25 5.25
Landscape Improvements
Landscape and Park Maintenance Worker 1.00 1.00
Park Maintenance and Improvements
Park Maintenance Division Chief 1.00 1.00
Park Ranger 6.00 6.00
Storm Water Maintenance
Crew Chief 0.50 0.50
Heavy Equipment Operator 1.90 1.90
General Maintenance Worker 2.75 2.75
Sanitation
Heavy Equipment Operator 0.40 0.40
Total Public Works 26.80 26.80
83
Public Works Administration
Purpose:
The Public Works Administration Division is responsible for the administration of design,
construction, operation and maintenance activities for Streets, Stormwater, Buildings, Parks,
Beautification, Sanitation, Fleet and Equipment Maintenance, as well as supporting annual
contracts and customer requests related to Public Works functions.
Key Objectives:
• Continue to complete new projects in
synchronization with the City
Commission's strategic planning
priorities.
• Identify and implement efficiencies
of joint operations between divisions.
• Streamline plan reviews and ensure
building contractors understand
submittal requirements for permit
applications.
Issues, Trends, Highlights:
•
•
•
•
• Continue to administer the Capital
Improvement Program by completing
projects at minimum cost while
assuring quality construction.
• Coordinate with Engineers in the
preparation of Bidding Documents
for Capital Improvement Projects.
Continue to provide design and construction administration and inspection
including water/sewer/stormwater/roadway/parks/building improvements.
Provide engineering and administrative support for regulatory permits
renewals.
for projects
and permit
Continue training of supervisory staff via professional seminars and in-house training.
Continue contract administration for Public Works multi-year contracts, including Asphalt;
Beach Cleaning; Concrete; Disaster Debris Removal; Ditch Spraying; Engineering
Consulting; Fleet Maintenance; Janitorial Services; Landscape Maintenance (Parks,
Medians, etc.); Palm Tree Trimming; Point Repairs; Sanitation; Stormwater Jetting; Street
Sweeping; Surveying; and Uniforms.
• Continue contract administration for Public Utilities multi-year contracts, including
Chlorine; Electrical Troubleshooting & Repair; Electrical Motor & Pump Repair; HTH
(Calcium Hypochlorite); Laboratory Services; Landscaping Maintenance (PU locations);
Orthophosphate; Polymer; Sulfur Dioxide; Utility Contractor and Welding.
84
General Fund
Public Works Administration
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 206,389 230,650 275,968 285,491 9,523
Overtime 530 1,962 500 500
Special Pay 1,568 3,844 4,500 3,082 (1,418)
Sub -Total 208,486 236,457 280,968 289,073 8,105
Benefits
FICA 15,599 17,656 21,495 23,166 1,671
Pension 80,400 96,419 98,609 38,670 (59,939)
Health and Life Insurance 30,811 33,084 65,243 65,243
Worker and Unemploy Comp (111) 1,760 4,331 4,331
Sub -Total 126,699 148,919 189,678 131,410 (58,268)
Total Wages and Benefits 335,186 385,375 470,646 420,483 (50,163)
OPERATING EXPENSES
Professional Services 6,353 8,647 20,000 105,000 85,000
Contract Services 425 3,341 5,100 5,100
Local Travel 211 244 700 1,000 300
Communications 9,639 10,072 11,280 11,780 500
Postage 5 100 100
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance 1,175 2,005 6,700 2,700 (4,000)
Printing and Publishing 557 285 1,000 1,000
Advertising and Promotions
Other Current Charges
Office Supplies 2,704 2,899 3,000 4,000 1,000
Operating Supplies 8,624 8,783 9,000 9,500 500
Books, Training, Memberships 692 1,186 4,500 4,500
Total Operating Expenses 30,385 37,461 61,380 144,680 83,300
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Computer Equipment 4,439 11,000 10,000 (1,000)
Total Capital Outlay 4,439 11,000 10,000 (1,000)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS 365,570
85
427,275 543,026
575,163 32,137
Streets and Maintenance
Purpose:
The Streets and Maintenance Division of the Public Works Department is responsible for
maintaining and improving the City's streets, rights-of-way, beach, beach accesses, stormwater
conveyance and treatment systems, and signage and striping throughout the City.
Key Objectives:
• Continue improvements of streets,
sidewalks and rights -of way.
• Continue annual milling and paving
projects and update roadway inventory
and maintenance plan.
• Continue maintenance and replacement
of street signs and inventory.
• Continue maintenance of Atlantic Blvd.
and Mayport Road medians and the
Mayport Flyover area.
• Continue coordination of improvements
in the Beaches Town Center Area, such
as installation of new light poles,
benches, bike racks, and engraved pavers.
• Continue beautification and beach access
maintenance and improvements.
Issues, Trends and Highlights:
• Continue extending or creating new annual contracts at the best possible cost while getting
effective work products.
• Continue repairs and construction of dune walkovers.
• Continue improvements and organization of the City Yard.
86
General Fund
Public Works Streets Division
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 201,025 234,781 316,990 263,613 (53,377)
Overtime 712 8,293 1,000 5,000 4,000
Special Pay 4,227 4,062 1,500 1,500
Sub -Total 205,963 247,136 319,490 270,113 (49,377)
Benefits
FICA 14,612 17,954 24,441 20,664 (3,777)
Pension 78,069 95,271 82,469 67,432 (15,037)
Health and Life Insurance 59,854 57,029 72,936 72,936
Worker and Unemploy Comp 14,020 16,883 17,998 17,998
Sub -Total 166,555 187,137 197,844 179,030 (18,814)
Total Wages and Benefits 372,518 434,272 517,334 449,143 (68,191)
OPERATING EXPENSES
Professional Services 401 3,397 25,500 50,500 25,000
Contract Services 209,554 261,256 234,640 335,640 101,000
Local Travel 643 175
Town Center Maintenance
Transportation, Postage 14 56
Communications 961 1,844 2,600 2,600
Utilities 141,337 136,926 155,000 155,000
Rentals and Leases 2,898 7,061 12,500 14,500 2,000
Insurance
Repairs and Maintenance 475 78 1,500 (1,500)
Printing and Publishing 3,189 347 1,500 1,500
Advertising and Promotions
Other Current Charges
Office Supplies 250 250
Operating Supplies 100,271 120,845 91,400 104,200 12,800
Books, Training, Memberships 1,453 3,500 3,500
Mosquito Control 225 3,025 6,000 (6,000)
Total Operating Expenses 459,967 536,463 534,390 667,690 133,300
CAPITAL OUTLAY
Land
Infrastructure Improvements 54,900 95,870 15,000 (15,000)
Vehicles 23,738 70,000 (70,000)
Computer Equipment
Equipment 7,200 21,377 66,140 (66,140)
Total Capital Outlay 62,100 140,985 151,140 (151,140)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS 894,584 1,111,720 1,202,864 1,116,833 (86,031)
87
Parks
Purpose:
The Parks Division of the Public Works Department manages the day-to-day maintenance
and long term improvements of the parks throughout the City. Responsibilities include
providing functional, safe recreational areas for the citizens
and visitors who use the parks and keeping the parks aesthetically pleasing.
Key Objectives:
• Continue to maintain and improve the quality of the parks and the beach.
• Ensure all City parks are a great place for residents and visitors to recreate.
• Participate in implementation and refinement of the AB Parks Master Plan.
• Replace and/or repair playground equipment, tennis courts, sport fields and park
amenities, as needed and budgeted.
• Provide staffing and support for recreation events in City parks.
Issues, Trends, Highlights:
• Continue implementation of the Parks Master Plan.
• Continue working on grant applications and project implementation.
• Continue overseeing and coordinating with the Building Maintenance Division of
Public Works.
Workload Data:
Acres of Park Land 516
Parks and Areas Maintained 18
Irrigation Systems 45
City Buildings Maintained 55
88
General Fund
Park Maintenance
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 229,277 255,511 277,754 244,098 (33,656)
Overtime 4,871 8,762 6,000 6,000
Special Pay 2,184 4,451
Sub -Total 236,331 268,725 283,754 250,098 (33,656)
Benefits
FICA 17,465 19,833 21,708 19,133 (2,575)
Pension 61,867 56,329 54,430 1,235 (53,195)
Health and Life Insurance 51,154 50,615 56,925 56,925
Worker and Unemploy Comp 8,131 10,189 8,056 8,056
Sub -Total 138,616 136,966 141,119 85,349 (55,770)
Total Wages and Benefits 374,947 405,690 424,873 335,447 (89,426)
OPERATING EXPENSES
Professional Services 489 6,874 1,430 45,000 43,570
Contract Services 177,668 205,881 284,800 260,800 (24,000)
Local Travel 72 500 500
Communications 2,086 2,121 3,500 3,500
Postage 18 50 50
Utilities 60,681 65,910 58,500 58,500
Rentals and Leases 1,105 4,523 2,500 6,500 4,000
Insurance
Repairs and Maintenance 464 17,650 25,000 17,000 (8,000)
Printing and Publishing 1,725 117 500 1,000 500
Advertising and Promotions
Other Current Charges
Office Supplies 200 200
Operating Supplies 73,362 183,245 98,100 112,100 14,000
Books, Training, Memberships 1,116 1,417 1,200 4,200 3,000
Total Operating Expenses 318,767 487,756 476,280 509,350 33,070
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles 25,466
Equipment 7,050
Total Capital Outlay 32,516
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS 726,230
89
26,570
3,700
3,700 26,570
897,146 927,723
25,000
(26,570)
25,000
25,000 (1,570)
869,797 (57,926)
Fleet Maintenance
Purpose:
The Fleet Maintenance Division of the Public Works Department is responsible for overseeing the
fleet maintenance contractor's compliance with their contractual obligation to the City, including
services and repairs on all City vehicles, and heavy and small equipment. The contract includes
routine lubrication, oil change, mechanical repairs and other vehicle modifications as needed.
Key Objectives:
• Ensure covered City vehicles and
equipment are properly maintained
for safety and efficiency.
• Continue to monitor contractor's
performance, to ensure an efficient
and effective service facility capable
of handling a high volume of
maintenance and repairs.
• Continue a strict policy for
Department Head approval of non-
contract work.
• Ensure City vehicles and equipment are
properly inspected and maintained for
safety and efficiency to reduce the
amount of non -contract work by
performing routine preventive
maintenance.
• Continue to review corrective action in
cases of vehicle or equipment abuse as
reported by the contractor.
• Continue efforts to improve fleet fuel
efficiency by monitoring mileage reports
and researching alternative operating
procedures and vehicles.
Issues, Trends, Highlights:
The Fleet Maintenance current annual Target Price with Amendment Six to the Fleet Management
and Vehicle Maintenance Contract between COAB and First Vehicle Services is $249,330 per
year. Historically, the actual annual expenses to the City have consistently come in under the
Target Price. The non -contract labor rate remains $32.26.
Workload Data:
Under the contract, the average number of work orders completed annually is approximately 850.
90
Fleet Maintenance
Public Works Fleet Maintenance
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages
Overtime
Special Pay
Sub -Total
Benefits
FICA
Pension
Health and Life Insurance
Worker and Unemploy Comp
Sub -Total
Total Wages and Benefits
OPERATING EXPENSES
Professional Services
Contract Services 258,272 262,840 295,500 303,500 8,000
Local Travel
Communications 274 240 1,390 1,390
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies 2,586 908 2,200 2,200
Books, Training, Memberships
Total Operating Expenses 261,132 263,988 299,090 307,090 8,000
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To General Fund
To
Total Transfers
DIVISION TOTALS 261,132 263,988 299,090 307,090 8,000
91
Local Option Gas Tax Fund
Purpose:
This fund consists of the City's share of County Gas Tax revenues and related interest earnings,
to be used in support of capital outlay and maintenance for local roads and drainage systems.
This includes public transportation, maintenance of roadways, rights-of-way, and drainage
systems, street lighting, bridge maintenance, traffic engineering, signs, and pavement markings,
equipment and structures for storage of equipment, and to support personnel costs for
maintenance of City streets and rights of way and debt service on projects related to the above
programs.
92
Local Option Gas Tax
Combined Summary of Revenues and Expenditures
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Restricted 216,480 490,402 547,528 342,547 (204,981)
Restricted/Designated
Beginning Fund Balance 216,480 490,402 547,528 342,547 (204,981)
Revenues
Local Option Gas Taxes 474,930 486,678 499,642 447,056 (52,586)
Interest Earnings (511) 18,458 15,862 15,862
Total Revenues 474,419 505,136 499,642 462,918 (36,724)
Other Financing Sources
Total Resources
Expenditures
690,899 995,538 1,047,170 805,465 (241,705)
Operating Expenses
Professional Services
Contract Services 281,384 213,010 200,000 200,000
Operating Supplies
Repair and Maintenance
Capital Outlay
Street and Sidewalk Improvements
Paving
Transfers Out
To Capital Project Fund 470,000 325,000 (145,000)
To General Fund 232,300 235,000 234,623 212,843 (21,780)
To Storm Water Utility Fund
DIVISION TOTALS 513,684 448,010 704,623 737,843 33,220
Other Financing Uses
Restricted 490,402 547,528 342,547 67,622 (274,925)
Ending Fund Balance 490,402 547,528 342,547 67,622 (274,925)
Total Expenses and Fund Balance 1,004,086 995,538 1,047,170 805,465 (241,705)
Resource Allocation
Personnel Services
Operating Expenses 281,384 213,010 200,000 200,000
Capital Outlay
Debt Service
Transfers 232,300 235,000 704,623 537,843 (166,780)
Total Resources 513,684 448,010 704,623 737,843 33,220
93
Sanitation Fund
Combined Summary of Revenues and Expenditures
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Restricted 43,841 409,801 427,131 413,720 (13,411)
Operating (63,043) 1,279,704 1,286,071 6,367
Beginning Fund Balance 43,841 346,758 1,706,835 1,699,791 (7,044)
Revenues
Garbage Services 1,848,528 1,848,528 1,846,349 1,879,198 32,849
Interest Earnings (269) (269)
Commercial Franchise Fees 71,566 71,566 78,275 44,504 (33,771)
Transfer from General Fund
Disaster Relief Grants 22,297 1,148,776
Total Revenues 1,942,122 3,068,601 1,924,624 1,923,702 (922)
Other Financing Sources
Total Resources 1,985,962 3,415,359 3,631,459 3,623,493 (7,966)
Expenditures
Sanitation 1,639,204 1,708,523 1,931,668 2,089,254 157,586
DIVISION TOTALS 1,639,204 1,708,523 1,931,668 2,089,254 157,586
Other Financing Uses
Restricted 409,801 427,131 413,720 437,417 23,697
Operating (63,043) 1,279,704 1,286,071 1,096,822 (189,249)
Ending Fund Balance 346,758 1,706,835 1,699,791 1,534,239 165,552
Total Expenses and Fund Balance 1,985,963 3,415,359 3,631,459 3,623,493 (7,966)
Resource Allocation
Personnel Services 55,440 72,032 64,505 32,455 (32,050)
Operating Expenses 1,583,764 1,636,491 1,590,376 1,717,215 126,839
Capital Outlay
Debt Service
Transfers 258,725 276,787 339,584 62,797
Total Resources 1,897,929 1,708,523 1,931,668 2,089,254 157,586
Position
Heavy Equipment Operator
AUTHORIZED PERSONNEL
2019-2020 2020-2021
0.40 0.40
94
Sanitation Fund
Purpose:
The Sanitation Department is responsible for overseeing the franchise refuse contractor's
compliance with their contractual obligations to the City, including removal of garbage, yard
waste, construction debris and recycling.
Key Objectives:
• Continue to monitor the contractor's • Prepare for storm debris cleanup
performance for strict contractual efforts by ensuring contracts are in
compliance, including use of place and vendors are prepared.
liquidated damages, as necessary.
Issues, Trends, Highlights:
• The City's franchise hauler is Advanced Disposal.
• The Sanitation Contract includes white goods, tire pickup and service at City facilities.
• All commercial accounts are serviced by the franchise hauler.
95
Sanitation Fund
Public Works Sanitation
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 16,042 16,522 16,590 21,277 4,687
Overtime 166 284
Special Pay 789 566 624 624
Sub -Total 16,997 17,372 16,590 21,901 5,311
Benefits
FICA 1,193 1,219 1,271 1,707 436
Pension 31,409 47,625 39,362 1,564 (37,798)
Health and Life Insurance 5,171 5,103 6,514 6,515 1
Worker and Unemploy Comp 670 714 768 768
Sub -Total 38,443 54,660 47,915 10,554 (37,361)
Total Wages and Benefits 55,440 72,032 64,505 32,455 (32,050)
OPERATING EXPENSES
Professional Services
Contract Services
Storm Debris Removal
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
Total Operating Expenses
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements
Vehicles
Equipment
Total Capital Outlay
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
95
1,423, 355
511,812
39
1,476, 090 1,429, 800
2,241 2,390
5,798 5,697
152,276
2,095,576
1,545,000 115,200
2,000 2,000
6,300 6,300
152,276 152,276
1,636,491 1,590,376
163,915 11,639
1,717,215 126,839
To General Fund 258,725 276,787 339,584 62,797
To
To
Total Transfers 236,626 276,787 339,584 62,797
DIVISION TOTALS 2,387,642 1,708,523 1,931,668 2,089,254 157,586
96
Storm Water Utility
Combined Summary of Revenues and Expenditures
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Restricted 344,947 368,049 385,602 395,936 10,334
Operating 3,357,917 3,523,893 3,179,003 1,847,977 (1,331,026)
Beginning Fund Balance 3,702,864 3,891,942 3,564,605 2,243,913 (1,320,692)
Revenues
Storm Water Fees 886,349 894,373 894,998 894,998
Interest Earnings (2,684) 29,066 12,328 1,471 (10,857)
Grant 1,500,000 1,500,000
Other 300,000 (300,000)
Transfers
From Half Cent Sales Tax Fund 285,000 200,000 285,000 285,000
From Gas Tax Fund
Total Revenues
Other Financing Sources
Total Resources
1,168,665 1,123,439 2,992,326 2,681,469 (310,857)
4,871,529 5,015,381 6,556,931 4,925,382 (1,631,549)
Expenditures
Storm Water Utility 1,334,588 1,450,776 4,313,018 3,958,333 (317,846)
DIVISION TOTALS 1,334,588 1,450,776 4,313,018 3,958,333 (317,846)
Other Financing Uses
Restricted 368,049 385,602 395,936 442,321 46,385
Operating 3,523,893 3,179,003 1,847,977 524,728 (1,323,249)
Ending Fund Balance 3,891,942 3,564,605 2,243,913 967,049 (1,276,864)
Total Expenses and Fund Balance 4,980,006 5,015,381 6,556,931 4,925,382 (1,594,710)
Resource Allocation
Personnel Services 237,115 348,939 349,730 311,668 (38,062)
Operating Expenses 395,268 561,670 483,927 562,348 78,421
Capital Outlay 654,659 382,217 2,891,839 2,460,500 (394,500)
Debt Service 47,547 157,950 187,522 223,817 36,295
Transfers 400,000 400,000
Total Resources 1,334,588 1,450,776 4,313,018 3,958,333 (317,846)
97
Stormwater Utility
Purpose:
The Stormwater Utility is responsible for funding improvements and maintenance to reduce the
impact of severe
stormwater.
Key Objectives:
weather by providing effective treatment and conveyance of the City's
• Continue preventive maintenance of
stormwater collection, conveyance, and
treatment systems.
• Continue implementation of the updated
Stormwater Master Plan.
• Enhance field data collection and
reporting activities.
Issues, Trends, Highlights:
• Continue stormwater system
maintenance activities and inspections,
monitoring, and reporting required by
FDEP under the National Pollutant
Discharge Elimination System's
(NPDES) Municipal Separate Storm
Sewer System (MS4) Permit.
• Monitoring compliance with the City's NPDES Stormwater Permit requirements and
submittal of Annual MS4 Report and Permit Renewal to the Florida Department of
Environmental Protection.
• Both of the NPDES MS4 Permit Audits performed by FDEP in 2015 and 2019 were
successful with no significant issues presented.
• Performed preventive maintenance on storm drain lines and catch basins, including
vacuuming and water jetting.
• Continued maintenance of ditches by reshaping, mowing, clearing and removal of debris.
• Continued ditch spraying for invasive aquatic weeds.
• Coordinated efforts with consultant to update the GIS MS4 Inventory of stormwater
structures and implemented a program for tracking maintenance activities and inspections.
MS4 Inventory Data:
Major Outfalls
Weirs or other control structures
Pipes (assets/miles)
Culverts
Inlets/catch basins/grates
Ditches/conveyance swales (assets/miles)
Manholes
98
5
21
1,453 / 27.9
363
1,045
208 / 13.5
260
Storm Water Utility
Public Works Storm Water
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 140,052 194,672 212,026 149,068 (62,958)
Overtime 1,563 6,943 5,000 5,000
Special Pay 12,973 11,257 2,600 5,934 3,334
Sub -Total 154,589 212,872 219,626 160,002 (59,624)
Benefits
FICA 10,904 15,313 14,947 12,879 (2,068)
Pension 29,809 69,799 58,561 81,691 23,130
Health and Life Insurance 32,977 38,346 44,236 44,736 500
Worker and Unemploy Comp 9,076 12,610 12,360 12,360
Sub -Total 82,765 136,067 130,104 151,666 21,562
Total Wages and Benefits 237,354 348,939 349,730 311,668 (38,062)
OPERATING EXPENSES
Professional Services
Contract Services
Local Travel
Communications
Postage
Utilities
Rentals and Leases
Insurance
Repairs and Maintenance
Printing and Publishing
Advertising and Promotions
Other Current Charges
Office Supplies
Operating Supplies
Books, Training, Memberships
Internal Service Charges
Total Operating Expenses
CAPITAL OUTLAY
31,054
134,970
1,890
111,747
207,304
1,602
41,950 41,950
187,610 187,610
2,000 2,000
986 2,450 39,288
24,982 16,904 16,183 16,183
3,580 3,689 3,689
595 363 1,500 1,500
7,859 570 600 600
300 300
45,324 53,949 59,000 77,000
1,440 6,487 5,900 5,900
162,745 162,745 162,745 186,328
415,425 561,670
36,838
18,000
23,583
483,927 562,348 78,421
Land 5,000 5,000
Capital Lease 36,839
Infrastructure Improvements 419,911 197,281 2,850,000 2,378,000 (472,000)
Vehicles 234,749 92,468
Equipment 234,749 92,468 77,500 77,500
Total Capital Outlay 889,408 382,217 2,891,839 2,460,500 (394,500)
DEBT SERVICE
Principal 154,050 157,950 161,200 198,531 37,331
Interest 30,124 26,322 25,286 (1,036)
Other 14,033
Total Debt Service 198,206 157,950 187,522 223,817 36,295
TRANSFERS
To General Fund
To Capital Project Fund 400,000 400,000
Total Transfers 400,000 400,000
DIVISION TOTALS 1,740,394 1,450,776 4,313,018 3,958,333 (317,846)
99
Public Utilities
Revenues:
Water Utility
Sewer Utility
Total Revenues
Expenses:
Public Utilities
Combined Summary of Revenues and Expenses
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
3,641,486 3,602,572 4,802,359 4,813,112 10,753
5,722,265 5,593,496 6,655,867 6,910,779 254,912
9,363,751 9,196,067 11,458,226 11,723,891 265,665
Water Utility
Water Plant 675,078 462,264 1,748,286 844,901 (903,385)
Water Distribution 756,928 976,987 1,217,841 2,044,601 826,760
Administrative / Non Div. 1,352,141 1,474,547 2,451,013 2,444,255 (6,758)
Total 2,784,148 2,913,798 5,417,140 5,333,757 (83,383)
Sewer Utility
Sewer Collection 1,518,210 1,227,401 1,030,596 2,189,819 1,159,224
Sewer Treatment 2,145,706 1,669,387 2,686,088 3,007,615 321,527
Administrative / Non Div. 2,488,606 2,527,143 3,110,748 3,323,436 212,688
Total 6,152,523 5,423,931 6,827,432 8,520,870 1,693,439
Total Expenses 8,936,670 8,337,729 12,244,572 13,854,627 1,610,056
Resource Allocation:
Personnel Services 1,990,426 1,767,237 2,314,541 2,147,603 (166,938)
Operating Expenses 2,738,545 3,050,505 3,509,208 4,270,091 760,883
Capital Outlay 1,669,807 805,582 2,327,129 3,118,000 790,871
Debt Service 1,914,073 1,856,757 1,853,628 1,849,987 (3,640)
Transfers 623,819 857,648 2,240,066 2,468,946 128,880
Total Resource Allocation: 8,936,670 8,337,729 12,244,572 13,854,627 1,510,056
Summary of Authorized Positions
2019-2020 2020-2021
Administration
Public Utilities Director 1.00 1.00
Administrative Assistant 1.00 1.00
Engineer 0.50 0.50
Cross Connection Administrator / GIS Technician 1.00 1.00
Data Management Specialist 1.00 1.00
Water Utility
Utility Plant Division Director 0.50 0.50
Water Plant Superintendent 0.50 0.50
Conveyance Division Director 0.50 0.50
Utilities Collection / Distribution Operators 3.00 3.00
Locator 0.00 1.00
Sewer Utility
Utility Plant Division Director
Wastewater Plant Superintendent
Conveyance Division Director
Wastewater / Water Operators
Lift Station Technician
Utilities Collection / Distribution Operators
Heavy Equipment Operator
Heavy Equipment Operator (Part Time)
100
0.50
0.50
0.50
8.00
1.00
2.00
0.70
0.00
0.50
0.50
0.50
8.00
1.00
2.00
0.70
0.00
22.20 23.20
Public Utilities Fund
Combined Summary of Revenues and Expenditures
Restricted
Operating
Beginning Fund Balance
Revenues
Grants
Inside City Charges
Outside City Charges
Cut -in -Fees
Service Charges
Delinquent Charges
Water / Sewer Connection Charges
Water Cross Connection
Water Impact Fees
Interest Earnings
Miscellaneous
Assessments
System Development Charges
Financed Charges
Loan Proceeds
Transfers
Total Revenues
Other Financing Sources
Total Resources
Expenditures
Water Production
Sewer Treatment
Distribution and Collection
Non -Divisional
DIVISION TOTALS
Other Financing Uses
Restricted
Operating
Ending Fund Balance
Total Expenses and Fund Balance
Resource Allocation
Personnel Services
Operating Expenses
Capital Outlay
Debt Service
Transfers
Actual Actual
2017-2018 2018-2019
3,460,051 3,333,405
4,158,374 4,712,100
7,618,426 8,045,506
Budget
2019-2020
3,354,666
5,549,178
8,903,844
Budget Increase
2020-2021 (Decrease)
3,949,895 595,229
4,167,603 (1,381,575)
8,117,498 (786,346)
353,245 176,897 (176,897)
5,044,444 5,133,213 5,368,946 5,637,393 268,447
3,046,608 3,076,662 3,339,182 3,537,539 198,357
31,265 53,160 28,695 34,180 5,485
89,778 87,038 87,379 77,442 (9,937)
147,336 125,082 181,372 181,372
12,100 5,800 5,800
5,800 8,300 5,200 5,200
36,473 (14,863) 37,200 72,150 34,950
65,608 64,563 72,815 72,815
509,671 654,604 750,000 600,000 (150,000)
21,422 8,309 4,740 (4,740)
1,400,000 1,500,000
9,363,751 9,196,067 11,458,226 11,723,891 165,665
16,982,176 17,241,573 20,362,070 19,841,389 (520,681)
675,078 462,264 1,748,286 844,901 (903,385)
2,145,706 1,669,387 2,686,088 3,007,615 321,527
2,275,138 2,204,388 2,248,437 4,234,420 1,985,984
3,840,747 4,001,690 5,561,761 5,767,691 205,930
8,936,670 8,337,729 12,244,572 13,854,627 1,610,056
3,333,405 3,354,666 3,949,895 4,078,416 128,522
4,712,100 5,549,178 4,167,603 1,908,345 (2,259,258)
8,045,506 8,903,844 8,117,498 5,986,762 (2,130,736)
16,982,176 17,241,573 20,362,070 19,841,389 (520,681)
1,990,426 1,767,237 2,314,541 2,147,603 (166,938)
2,738,545 3,050,505 3,509,208 4,270,091 760,883
1,669,807 805,582 2,327,129 3,118,000 790,871
1,914,073 1,856,757 1,853,628 1,849,987 (3,640)
623,819 857,648 2,240,066 2,468,946 128,880
Totals 8,936,670 8,337,729 12,244,572 13,854,627 1,510,056
101
Public Utilities
Responsibilities
The primary responsibility of Public Utilities is to protect the public health and the environment. This is
accomplished by operating and maintaining the potable water and wastewater systems to meet or exceed local,
state and federal regulations and standards.
Staffing
Public Utilities is staffed by 22 employees with the responsibility to:
➢ Operate and maintain the
• Potable water, wastewater and reclaimed water treatment plants
• Potable water and reclaimed distribution system
• Sewer collection system, including 33 lift stations
➢ Conduct regulatory compliance reporting and permitting
➢ Monitor the Cross -Connection Control Program
➢ Continually update the GIS mapping and data system
➢ Read and maintain meters
➢ Manage the Capital Improvements Program
102
OPERATING EXPENSES
Professional Services
Contract Services
Insurance
Other Current Charges
Internal Service Charges
Total Operating Expenses
DEBT SERVICE
Public Utilities Fund
Administrative and Non -Divisional
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
1,264 2,620 2,000 2,000
208,372 188,052 181,592 199,751 18,159
1,093,219 1,133,451 1,321,314 1,283,845 (37,469)
1,302,855 1,324,122 1,504,906 1,485,596 (19,310)
Utility Revenue Bonds - TD Bank 2014
Principal 1,009,200 1,057,050 1,078,800 1,100,550 21,750
Interest 249,131 201,038 176,155 150,766 (25,389)
Other 93,911
Utility Revenue Bonds - 1996/2010
Principal
Interest
Utility Revenue Bonds - 2004
Principal
Interest
Other
State Revolving Fund Loan
Principal
Interest
Utility Revenue 2010 new issues
Principal
Interest
Suntrust - 1999 Revenue Refunding
Principal
Interest
Total Debt Service
TRANSFERS
To General Fund
To Sewer Fund
Total Transfers
DIVISION TOTALS
347,412
214,419
369,444 380,980
192,388 180,854
392,875 11,895
168,958 (11,896)
1,914,073 1,819,919 1,816,789 1,813,149
(3,640)
623,819 857,648 740,066 833,946 93,880
623,819 857,648 740,066 833,946 93,880
3,840,747 4,001,690 4,061,761 4,132,691 70,930
103
Water Utility Fund
Combined Summary of Revenues and Expenditures
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Restricted 1,637,016 1,571,715 1,569,282 1,927,035 357,754
Operating Cash 2,803,867 3,726,506 4,417,713 3,445,178 (972,535)
Cash Forward 4,440,883 5,298,221 5,986,995 5,372,214 (614,781)
Revenues
Grants / Loan Proceeds
Inside City Charges 1,938,924 2,123,247 2,120,059 2,226,062 106,003
Outside City Charges 981,520 994,016 1,084,739 1,143,941 59,202
Cut -in -Fees 31,265 53,160 28,695 34,180 5,485
Service Charges 89,778 87,038 87,379 77,442 (9,937)
Delinquent Charges 147,336 125,082 181,372 181,372
System Development Charges 293,176 154,653 300,000 150,000 (150,000)
Water Connection Charges
Water Cross Connection 5,800 8,300 5,200 5,200
Water Impact Fees
Interest Earnings 20,798 (7,487) 22,100 22,100
Miscellaneous 65,018 64,563 72,815 72,815
Financed Charges
Loan Proceeds
Transfers 900,000 900,000
Total Revenues 3,641,486 3,602,572 4,802,359 4,813,112 10,753
Other Financing Sources
Total Resources 8,082,369 8,900,793 10,789,354 10,185,326 (604,028)
Expenditures
Water Plant 675,078 462,264 1,748,286 844,901 (903,385)
Water Distribution 756,928 976,987 1,217,841 2,044,601 826,760
Non -Divisional 1,352,141 1,474,547 2,451,013 2,444,255 (6,758)
DIVISION TOTALS 2,784,148 2,913,798 5,417,140 5,333,757 (83,383)
Other Financing Uses
Restricted 1,571,715 1,569,282 1,927,035 1,939,452 12,417
Operating Cash 3,726,506 4,417,713 3,445,178 2,912,116 (533,062)
Ending Cash 5,298,221 5,986,995 5,372,214 4,851,568 (520,645)
Total Expenses and Cash 8,082,369 8,900,793 10,789,354 10,185,326 (604,028)
Resource Allocation
Personnel Services 656,095 497,523 758,860 830,727 71,867
Operating Expenses 1,122,773 1,300,772 1,632,262 1,566,637 (65,625)
Capital Outlay 215,781 202,136 1,272,700 1,137,600 (135,100)
Debt Service 593,884 556,006 554,747 553,282 (1,465)
Transfers 195,614 357,362 1,198,571 1,245,511 46,940
Totals 2,784,148 2,913,798 5,417,140 5,333,757 (83,383)
104
Water Utility Fund
Purpose:
The Water Production and Water Distribution Divisions operate and maintain four water treatment
plants, nine potable water wells, and the distribution system to supply potable water and fire protection.
Key Objectives:
• To protect the public health through compliance with local, state and federal regulatory
requirements for drinking water standards
• To maintain water supply and facilities to provide fire protection
• To insure adequate quantity and quality of future water supplies throughout the service area
through proper maintenance and planning
• To protect existing water facilities through accurate system mapping and data entry into the GIS
system
• To operate and maintain the system as efficiently as possible to ensure the rates paid by our
customers remain reasonable
Issues, Trends and Highlights:
• Over the last several years, water consumption dropped off fairly dramatically. A combination of
factors, including conservation, the economic downturn, vacant apartments and mobile home
parks, installation of private wells and retrofitting homes with water conserving plumbing
fixtures may have accounted for the decreased water use. With the new planned subdivisions,
consumption should begin to increase.
• The St. Johns River Water Management District (SJRWMD) continues to work on the Water
Supply Plan and Minimum Flows and Levels (MFLs). The plan may show Northeast Florida
area as a potential Priority Water Caution Area with possible limits on withdrawals from the
Floridan Aquifer. In addition, the SJRWMD may require cost participation from all utilities to
pay for regional projects that will meet the MFL requirements. The City will continue working
with other utilities and the District to determine potential effects on water supply allocations and
costs and protect the City's interests.
Workload Data
Activity
Million Gallons Treated
Miles of Distribution System Maintained
Number of Active Accounts
FY18
640
94.75
8300
105
FY 19
602
96
8405
FY20 (est.)
572
96
8496
FY21 (est.)
587
96
8600
OPERATING EXPENSES
Professional Services
Contract Services
Rentals and Leases
Insurance
Other Current Charges
Internal Service Charges
Total Operating Expenses
DEBT SERVICE
Water Utility Fund
Administrative and Non- Divisional
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
619 2,620 2,000 2,000
17,943 49,904 53,271 58,598
5,327
508,655 508,655 642,424 584,864 (57,560)
527,217 561,179 697,695 645,462 (52,233)
Utility Revenue Bonds - TD Bank 2014
Principal 414,750 425,250 434,000 442,750 8,750
Interest 81,102 80,877 70,867 60,653 (10,214)
Other 37,780
Utility Revenue Bonds - BBT 1996/2010
Principal
Interest
Other
Utility Revenue Bonds - 2004
Principal
Interest
Other
State Revolving Fund Loan
Principal
Interest
Suntrust - 1999 Revenue Refunding
Principal
Interest
Other
Total Debt Service
TRANSFERS
To General Fund
To Sewer Fund
Total Transfers
DIVISION TOTALS
34,916
35,869 36,848
37,853 1,005
14,552 14,010 13,032 12,026 (1,006)
583,101 556,006 554,747 553,282
(1,465)
203,934 357,362 298,571 345,511 46,940
900,000 900,000
203,934 357,362 1,198,571 1,245,511 46,940
1,314,252 1,474,547 2,451,013 2,444,255 (6,758)
106
Water Utility Fund
Water Production Division
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 136,746 153,336 121,561 166,702 45,141
Overtime 3,247 9,550 10,000 10,000
Special Pay 13,728 4,522 10,000 3,082 (6,918)
Sub -Total 153,721 167,407 141,561 179,784 38,223
Benefits
FICA 11,248 12,276 3,832 9,959 6,127
Pension 3,060 (152,813) 49,398 49,513 115
Health and Life Insurance 20,372 20,002 29,111 29,111
Worker and Unemploy Comp 597 2,455 4,459 4,459
Sub -Total 35,277 (118,080) 86,800 93,042 6,242
Total Wages and Benefits 188,998 49,328 228,361 272,826 44,465
OPERATING EXPENSES
Professional Services 7,439 38,796 35,000 81,000 46,000
Contract Services 100,394 114,859 126,500 138,500 12,000
Local Travel 429 3,000 3,000
Communications 2,240 2,064 4,750 4,750
Postage 38 200 200
Utilities 100,854 106,918 109,000 109,000
Rentals and Leases 42 400 400
Insurance
Repairs and Maintenance 15,136 42,612 37,600 85,500 47,900
Printing and Publishing 85 600 600
Advertising and Promotions
Other Current Charges 4,600 5,000 5,500 5,500
Office Supplies 1,471 1,475 1,500 2,000 500
Operating Supplies 32,952 48,002 54,250 56,500 2,250
Books, Training, Memberships 4,999 6,366 8,925 10,925 2,000
Total Operating Expenses 270,124 366,647 387,225 497,875 110,650
CAPITAL OUTLAY
Land
Buildings
Infrastructure Improvements 15,918 22,000 984,000 (984,000)
Vehicles
Computer Equipment 1,200 1,700 500
Equipment 16,284 24,290 147,500 72,500 (75,000)
Total Capital Outlay 32,202 46,290 1,132,700 74,200 (1,058,500)
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS 491,324 462,264 1,748,286 844,901 (903,385)
107
Water Utility Fund
Water Distribution Division
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 280,760 235,649 297,135 277,804 (19,331)
Overtime 22,922 30,394 40,000 30,000 (10,000)
Special Pay 12,559 12,744 6,000 9,752 3,752
Sub -Total 316,242 278,787 343,135 317,556 (25,579)
Benefits
FICA 22,989 20,633 22,829 24,294 1,465
Pension 89,258 93,899 87,431 138,947 51,516
Health and Life Insurance 56,926 48,077 70,108 70,108
Worker and Unemploy Comp 9,609 6,799 6,996 6,996
Sub -Total 178,781 169,408 187,364 240,345 52,981
Total Wages and Benefits 495,023 448,195 530,499 557,901 27,402
OPERATING EXPENSES
Professional Services 2,387 2,258 25,500 25,500
Contract Services 147,061 102,295 215,500 197,500 (18,000)
Local Travel 280 1,456 3,200 1,200 (2,000)
Communications 4,171 4,170 5,200 3,400 (1,800)
Postage 20 100 80
Utilities 1,625 1,688 2,300 2,200 (100)
Rentals and Leases 2,316 1,656 2,000 2,000
Insurance
Repairs and Maintenance 39,242 32,136 44,872 42,150 (2,722)
Printing and Publishing 1,525 80 1,500 1,500
Advertising and Promotions
Other Current Charges
Office Supplies 205 559 1,000 1,000
Operating Supplies 176,657 225,726 241,250 141,750 (99,500)
Books, Training, Memberships 550 921 5,000 5,000
Total Operating Expenses 376,020 372,945 547,342 423,300 (124,042)
CAPITAL OUTLAY
Land
Computer Equipment 1,478 3,400 3,400
Infrastructure Improvements 189,957 103,063 140,000 965,000 825,000
Vehicles 25,099 50,000 50,000
Equipment 44,954 27,685 45,000 45,000
Total Capital Outlay 236,389 155,847 140,000 1,063,400 923,400
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
To
To
Total Transfers
DIVISION TOTALS 1,107,432 976,987 1,217,841 2,044,601 826,760
108
Sewer Utility Fund
Combined Summary of Revenues and Expenditures
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Restricted 1,823,035 1,761,691 1,785,384 2,022,859 237,475
Operating Cash 1,354,508 985,594 1,131,465 722,425 (409,040)
Cash Forward 3,177,543 2,747,285 2,916,849 2,745,284 (171,565)
Revenues
Grant Proceeds 353,245 176,897 (176,897)
Inside City Charges 3,037,650 3,009,966 3,248,887 3,411,331 162,444
Outside City Charges 2,065,088 2,082,646 2,254,443 2,393,598 139,155
Sewer Connection Charges 12,100 5,800 5,800
Sewer Assessments - Outfall
Interest Earnings 15,675 (7,376) 15,100 50,050 34,950
Miscellaneous Revenues 590
System Development Charges 216,495 499,951 450,000 450,000
Septic Financing 21,422 8,309 4,740 (4,740)
Loan Proceeds
Transfers in 500,000 600,000 100,000
Total Revenues 5,722,265 5,593,496 6,655,867 6,910,779 254,912
Other Financing Sources
Total Resources 8,899,807 8,340,780 9,572,716 9,656,063 83,347
Expenditures
Sewer Collection 1,518,210 1,227,401 1,030,596 2,189,819 1,159,224
Sewer Treatment 2,145,706 1,669,387 2,686,088 3,007,615 321,527
Non -Divisional 2,488,606 2,527,143 3,110,748 3,323,436 212,688
DIVISION TOTALS 6,152,523 5,423,931 6,827,432 8,520,870 1,693,439
Other Financing Uses
Restricted 1,761,691 1,785,384 2,022,859 2,138,964 116,105
Operating Cash 985,594 1,131,465 722,425 (1,003,771) (1,726,196)
Ending Cash 2,747,285 2,916,849 2,745,284 1,135,193 1,610,091
Total Expenses and Cash 8,899,807 8,340,780 9,572,716 9,656,063 83,348
Resource Allocation
Personnel Services 1,334,331 1,269,714 1,555,681 1,316,876 (238,805)
Operating Expenses 1,615,771 1,749,733 1,876,946 2,703,454 826,508
Capital Outlay 1,454,026 603,446 1,054,429 1,980,400 925,971
Debt Service 1,320,189 1,300,751 1,298,881 1,296,705 (2,175)
Transfers 428,205 500,286 1,041,495 1,223,435 81,940
Totals 6,152,523 5,423,931 6,827,432 8,520,870 1,593,439
109
Sewer Utility Fund
Purpose:
The Sewer Collection and Sewer Treatment Divisions operate and maintain wastewater collection,
transmission and treatment facilities. These facilities include the treatment plant, reclaimed water
facilities, lift stations, forcemains, gravity mains, services, and the effluent pumping system and outfall
forcemains which discharge to the St. Johns River. Biosolids, the treated product of wastewater
treatment, are disposed of at the Trail Ridge Landfill.
Key Objectives:
• To protect the environment and the public health by maintaining compliance with local, state and
federal regulatory requirements and standards
• To maintain and improve facilities and equipment to extend the life expectancy of all systems as
much as possible
• To rehabilitate the sewer collection system as recommended in the Capital Improvement
Program
• To protect the system by continually updating sewer maps and data using the GIS system
• To operate and maintain the system as efficiently as possible to ensure the rates paid by our
customers remain reasonable
• To beneficially reuse treated effluent by providing reclaimed water for irrigation
Issues, Trends and Highlights:
• Reclaimed water facilities provide up to 500,000 gallons per day of reclaimed water to the
Atlantic Beach Country Club for residential and golf course irrigation
• The Wastewater Treatment Facility remains well within permit limits for phosphorus and
nitrogen discharges to the St. Johns River
Workload Data
Activity FY18 FY19 FY20 (est.) FY21 (est.)
Millions of Gallons Treated 847 866 862 858
Miles of Sewer Lines Maintained 68.75 70.50 70.50 70.50
Miles of Reclaimed Mains Maintained 3 3 3 3
Number of Lift Stations Maintained 32 33 33 33
Sewer Services Maintained 8283 8390 8480 8583
110
Sewer Utility Fund
Administrative and Non- Divisional
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
OPERATING EXPENSES
Professional Services
Insurance 67,990 138,148 128,321 141,153 12,832
Other Current Charges
Internal Service Charges 624,796 624,796 678,890 698,981 20,091
Total Operating Expenses 692,786 762,944 807,211 840,134 32,923
DEBT SERVICE
Utility Revenue Bonds - TD Bank 2014
Principal 616,200 631,800 644,800 657,800 13,000
Interest 120,493 120,160 105,288 90,113 (15,175)
Other 56,130
Utility Revenue Bonds - SunTrust 2010A-1
Principal
Interest
Other
Utility Revenue Bonds - BBT 1996/2010B
Principal
Interest
Other
Utility Revenue Bonds - 2004
Principal
Interest
Other
State Revolving Fund Loan CW160700
Principal
Interest
Other
Suntrust - 1999 Revenue Refunding
Principal
Interest
Other
Total Debt Service
TRANSFERS
323,342
184,803
333,575 344,132
178,378 167,822
355,022 10,890
156,932 (10,890)
1,300,969 1,263,913 1,262,042 1,259,867 (2,175)
To General Fund 440,286 500,286 441,495 488,435 46,940
From System Dev Fees 500,000 600,000
To Other Miscellaneous Funds 100,000 135,000 35,000
Total Transfers 440,286 500,286 1,041,495 1,223,435 81,940
DIVISION TOTALS 2,434,041 2,527,143 3,110,748 3,323,436 212,688
111
Sewer Utility Fund
Sewer Collection Division
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 212,625 183,446 234,055 179,212 (54,843)
Overtime 7,899 9,609 10,000 10,000
Special Pay 10,693 8,844 13,390 3,251 (10,139)
Sub -Total 231,217 201,898 257,445 192,463 (64,982)
Benefits
FICA 16,923 14,620 14,582 13,959 (623)
Pension 70,479 57,898 52,873 85,956 33,083
Health and Life Insurance 40,222 32,571 23,692 23,692
Worker and Unemploy Comp 5,470 4,265 5,611 5,611
Sub -Total 133,094 109,354 96,758 129,218 32,460
Total Wages and Benefits 364,311 311,252 354,203 321,681 (32,522)
OPERATING EXPENSES
Professional Services 24,751 4,231 32,500 65,500 33,000
Contract Services 225,770 176,184 171,500 208,500 37,000
Local Travel 1,915 1,768 2,000 2,000
Communications 3,203 3,871 4,100 2,500 (1,600)
Postage 17 75 45 50 5
Utilities 61,884 59,757 67,000 67,000
Rentals and Leases 289 10,627 500 500
Insurance
Repairs and Maintenance 25,074 60,359 57,880 491,000 433,120
Printing and Publishing 23 177 800 800
Advertising and Promotions
Other Current Charges 500
Office Supplies
Operating Supplies 32,175 39,532 49,750 48,000 (1,750)
Books, Training, Memberships 416 175 2,750 2,750
Total Operating Expenses 376,017 356,758 388,825 888,600 499,775
CAPITAL OUTLAY
Land
Computer Equipment 1,200 1,700 500
Infrastructure Improvements 348,486 400,249 191,000 841,000 650,000
Capital Lease
Vehicles
Equipment 167,272 122,304 58,529 100,000 41,471
Total Capital Outlay 515,757 522,553 250,729 942,700 691,971
DEBT SERVICE
Principal 31,530 31,531 34,081
Interest 3,391 5,307 5,308 2,757
Other
Total Debt Service 3,391 36,838 36,839 36,838
TRANSFERS
To
Total Transfers
DIVISION TOTALS 1,259,477
112
1,227,401 1,030, 596
2,189, 819 1,159,224
Sewer Utility Fund
Sewer Treatment Division
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
PERSONNEL SERVCES
Wages
Salaries and Wages 528,047 471,995 670,303 543,466 (126,837)
Overtime 16,242 23,213 23,000 18,000 (5,000)
Special Pay 17,713 1,265 18,055 9,835 (8,220)
Sub -Total 562,002 496,472 711,358 571,301 (140,057)
Benefits
FICA 42,525 37,723 48,080 47,694 (386)
Pension 289,673 313,502 292,580 226,740 (65,840)
Health and Life Insurance 91,046 89,048 102,415 102,415
Worker and Unemploy Comp 22,732 21,716 47,045 47,045
Sub -Total 393,285 461,990 490,120 423,894 (66,226)
Total Wages and Benefits 955,288 958,462 1,201,478 995,195 (206,283)
OPERATING EXPENSES
Professional Services 9,257 20,121 77,000 127,000 50,000
Contract Services 130,235 184,617 114,000 229,000 115,000
Local Travel 285 74 500 500
Communications 5,236 4,148 5,560 3,320 (2,240)
Postage 181 196 1,500 500 (1,000)
Utilities 183,994 184,166 223,000 212,000 (11,000)
Rentals and Leases 1,305 906 1,750 1,000 (750)
Insurance
Repairs and Maintenance 49,980 84,904 62,300 210,300 148,000
Printing and Publishing 386 746 1,200 500 (700)
Advertising and Promotions
Other Current Charges 6,350 11,250 8,600 7,600 (1,000)
Office Supplies 1,203 477 1,500 1,000 (500)
Operating Supplies 157,019 134,538 174,500 173,500 (1,000)
Books, Training, Memberships 5,413 3,889 9,500 8,500 (1,000)
Total Operating Expenses 550,845 630,032 680,910 974,720 293,810
CAPITAL OUTLAY
Land
Computer Equipment 1,200 1,700 500
Infrastructure Improvements 366,008 21,362 775,000 1,000,000 225,000
Vehicles 18,570
Equipment 21,845 40,961 27,500 36,000 8,500
Total Capital Outlay 387,853 80,893 803,700 1,037,700 234,000
DEBT SERVICE
Principal
Interest
Other
Total Debt Service
TRANSFERS
To
To
Total Transfers
DIVISION TOTALS 1,893,986 1,669,387 2,686,088 3,007,615 321,527
113
Pension
Pension Funds
Combined Summary of Revenues and Expenses
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Revenues:
General Pension 3,090,892 2,225,129 2,314,519 2,338,639 24,120
Police Pension 1,280,878 1,068,528 1,911,429 1,655,610 (255,819)
Total Revenues 4,371,770 3,293,657 4,225,948 3,994,249 (231,699)
Expenses:
General Pension 1,608,681 1,443,869 1,447,392 1,400,229 (47,163)
Police Pension 705,788 1,225,223 870,864 859,475 (11,389)
Total Expenses 2,314,469 2,669,092 2,318,256 2,259,703 (58,553)
Personnel Services
Operating Expenses 2,314,469 2,669,092 2,318,256 2,259,703 (58,553)
Capital Outlay
Debt Service
Transfers
Total Resource Allocation: 2,314,469 2,669,092 2,318,256 2,259,703 (58,553)
Summary of Authorized Positions
2019-2020 2020-2021
Pension
* Plan Administrator - Duties currently under Finance Department
114
General Employee Pension Fund
Combined Summary of Revenues and Expenditures
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Cash Forward 16,526,155
Revenues
Earnings on Investments
Employer Contributions
Employee Contributions
Other
Total Revenues
Other Financing Sources
Total Resources
Expenditures
1,641,237
1,332,119
117,536
3,090,892
19,617,047
18,008,366 18,789,626
692,905
1,424,479
107,745
767,807
1,424,479
122,233
2,225,129 2,314,519
20,233,495 21,104,145
19,656,753 867,127
991,491
1,248,604
98,544
223,684
(175,875)
(23,689)
2,338,639 24,120
21,995,392 891,247
Benefits Paid
Retirement Benefits 1,481,923 1,327,161 1,311,645 1,261,081
Contribution Refunds 19,533 15,000 15,000
Subtotal 1,501,456 1,327,161 1,326,645 1,276,081
Operating Expenses
Professional Services 96,523 102,407 101,700 109,382
Contract Services
Insurance 3,182 4,141 4,188 4,188
Printing 48 50 50 50
Office Supplies
Books, Training 300 5,000 5,000
Internal Service Charges 7,472 9,809 9,809 5,528
Subtotal 107,225 116,708 120,747 124,148
DIVISION TOTALS
Other Financing Uses
1,608, 681 1,443, 869
1,447, 392 1,400,229
(50,564)
(50,564)
7,682
(4,281)
3,401
(47,163)
Ending Cash 18,008,366 18,789,626 19,656,753 20,595,163 938,410
Total Expenses and Cash 19,617,047 20,233,495 21,104,145 21,995,392 891,247
Resource Allocation
Personnel Services
Operating Expenses 1,608,681 1,443,869 1,447,392 1,400,229 (47,163)
Capital Outlay
Debt Service
Transfers
Total Resources 1,608,681
115
1,443,869 1,447,392 1,400,229 (47,163)
Police Employee Pension Fund
Combined Summary of Revenues and Expenditures
Actual Actual Budget Budget Increase
2017-2018 2018-2019 2019-2020 2020-2021 (Decrease)
Cash Forward 9,473,354 10,048,444 9,891,749 10,932,314 1,040,565
Revenues
Insurance Premium Tax Sec 185 236,772 132,844 136,427 3,583
Earnings on Investments 57,829 99,799 732,749 499,156 (233,593)
Employer Contributions 854,780 826,705 913,002 871,750 (41,252)
Employee Contributions 131,498 142,024 132,834 148,277 15,443
Other
Total Revenues 1,280,878 1,068,528 1,911,429 1,655,610 (255,819)
Other Financing Sources
Total Resources 10,754,232 11,116,972 11,803,178 12,587,924 784,746
Expenditures
Benefits Paid
Retirement Benefits 675,968 1,098,843 762,003 762,003
Contribution Refunds 14,720 44,934 15,000 15,000
Subtotal 643,872 1,143,777 777,003 777,003
Operating Expenses
Professional Services 56,010 71,650 81,500 65,000 (16,500)
Contractual Services
Insurance 2,642 3,439 3,477 3,477
Printing 16 17 12 12
Office Supplies
Books, Training 970 3,500 3,500
Internal Service Charges 3,248 5,372 5,372 10,483 5,111
Subtotal 61,916 81,447 93,861 82,472 (11,389)
Transfers
DIVISION TOTALS 705,788 1,225,223 870,864 859,475 (11,389)
Other Financing Uses
Ending Cash 10,048,444 9,891,749 10,932,314 11,728,450 796,135
Total Expenses and Cash 10,754,232 11,116,972 11,803,178 12,587,924 784,746
Resource Allocation
Personnel Services
Operating Expenses 705,788 1,225,223 870,864 859,475 (11,389)
Capital Outlay
Debt Service
Transfers
Total Resources 705,788
116
1,225,223 870,864
859,475 (11,389)
Supplemental Information
City of Atlantic Beach
Schedule of Interfund Transfers
Operating Budget Fiscal Year 2021
General Fund
From Water Utility
From Sewer Utility
From Sanitation Fund
From Gas Tax Fund
CDBG Fund
To Capital Project Fund
Local Option Gas Tax Fund
To General Fund
To Capital Projects Fund
Half Cent Sales Tax Fund
To Capital Projects Fund
To Storm Water Utility Fund
Debt Serice Fund
From Convention Development Fund
Convention Developmnet Fund
To Debt Service Fund
Capital Projects Fund
From CDBG Grant Fund
From Half Cent Sales Tax Fund
From Local Option Gas Tax Fund
From Sewer Fund
From Stormwater Fund
Water Utility Fund
From System Development Fund
To General Fund
Transfer Transfer
In Out
345,511
488,435
339,584
212,843
120,884
200,000
255,000
300,000
100,000
400,000
900,000
200,000
212,843
325,000
255,000
285,000
120,884
345,511
Sewer Utility Fund
From System Development Fund 600,000
To General Fund 488,435
To Capital Projects Fund 100,000
System Development Fund
To Water Utility Fund 900,000
To Sewer Utility Fund 600,000
Sanitation Fund
To General Fund
Storm Water Utility
From Half Cent Sales Tax Fund
To Capital Projects Fund
Total Transfers
Local Option Gas
Tax
339,584
285,000
400,000
4,547,257 4,572,257
General Fund
Stormwater--)
Debt Service
117
City Administration
Information Technology
Virtual Server Replacement
Replace End Of Life Network Switches
Replacement KVM - City Hall and PD
Total City Administration
City of Atlantic Beach, Florida
Schedule of Capital Outlay
Fiscal Year 2020/2021
Land, Equipment,
Buildings & Computers &
Infrastructure Software Vehicles Total
35,000
21,000
4,822
60,822
General Government
Purchase and Install Generators (HMGP Grant) 150,000
Public Safety
Police Administration
New Copy Machine
8 Laptop Computers
7 Mobile Printers with Accessories
Police Patrol
Detective Vehicle
Animal Control
Truck
Life Guards
Truck
Automatic Electronic Defibrillator (2)
Dry Suit (2)
Radio Replacements for those Reaching End of Life
Capital Improvement Fund
Grant Match for CDBG - Waterproofing PD Bldg.
2 Sets of Speed Notification Signs
On Officer Camera Program
Community Security Cameras x 3 Locations
12,000
15,000
55,000
43,000
Total Public Safety 125,000
Public Works
Administration
Laptops and Other Misc. Remote Location Equipment
Large Format Scanner
Parks Maintenance
Wood Chipper
Convention Development Tax Fund
Dune Walkover
Half Cent Sales Tax Fund
Construction for 8' Seminole Road Bike path
Right of Way Parking Pads with Turf Block Pavers
UTV for Beach Ranger
Park Improvements per Parks Master Plan
Road Resurfacing
Drainage Ditch Rehab on West Side
Walking Track Around Dog Park
118
10,000
19,200
3,000
4,000
2,000
6,000
35,000
21,000
4,822
60,822
10,000
19,200
3,000
40,000 40,000
30,000 30,000
35,000 35,000
4,000
2,000
6,000
44,200 105,000
5,000
5,000
25,000
12,000
15,000
55,000
43,000
274,200
5,000
5,000
25,000
135,000 135,000
110,000
50,000
141,000
100,000
40,000
90,000
24,000
110,000
50,000
24,000
141,000
100,000
40,000
90,000
City of Atlantic Beach, Florida
Schedule of Capital Outlay
Fiscal Year 2020/2021
Land, Equipment,
Buildings & Computers &
Infrastructure Software Vehicles Total
Capital Improvements Fund
Donner Rd Improvements 1,195,000 1,195,000
Public Works/Public Safety Storage Building 126,500 126,500
Stormwater
Land - Easements 5,000 5,000
Skid Steer For Multiple Uses 40,000 40,000
Mulcher Attachment for Track Cat Skid Steer 37,500 37,500
Aquatic Gardens Stormwater Project 2,378,000 2,378,000
Total Public Works 4,370,500 136,500 4,507,000
Public Utility Fund
Water System
Replace Flow Meters
Replace Ton Scales and load Cells on Set at WTP 1
Computer Replacement
Dutton Island Rd to Cove 8" Water Main
Mayport Rd Crossing @ A1A - 12" Water Main
Cavalla Install (Long Side New Service Connections
Construct 470 LF of 12" PVC WM Btwn Old Mayport Rd @ Middle School
Construct 110 LF of 12" PVC WM From the Cove to 16" WM on Mayport Rd
Construct 110 LF of 12" PVC WM From the Mariner's Village to 16" WM on Mayport Rd
Construct 2,200 LF of 6" WM in Marsh Oaks Plus Services
GPR Utility Locator
4" Double Diaphragm Pump
Truck
2 Laptops
Sewer Utility
Replace Two Wetwell Tops with Open Hatches
Rep Pucket Creed FM Crossing @ Oak Harbor Baptist
Selva Marina FM Extension
Septic -to -Sewer in March Oaks
Donner Rd Force Main -Replace 8" Effluent FM
Buccaneer LS Odor Control
Selva Marina LS Order Control
Computer for LS Technician
Upsize Headworks Line to Influent Basin
Rehabilitation old Aeration Basins/Digester/Clarifiers
Outfall D-002 Replace/Repair WWTF to Outfall
CL -17 Chlorine Analyzer
Spare Chlorine Inductor Pump
Hypochlorite Tank
RO Sludge Container (2)
Wireless Laptop
Total Public Utility
119
200,000
150,000
40,000
175,000
100,000
100,000
200,000
24,000
110,000
170,000
350,000
187,000
60,000
40,000
350,000
300,000
350,000
60,000
12,500
1,700
35,000
10,000
3,400
1,700
10,000
9,000
5,000
12,000
1,700
2,906,000 162,000
50,000
60,000
12,500
1,700
200,000
150,000
40,000
175,000
100,000
100,000
200,000
35,000
10,000
50,000
3,400
24,000
110,000
170,000
350,000
187,000
60,000
40,000
1,700
350,000
300,000
350,000
10,000
9,000
5,000
12,000
1,700
50,000 3,118,000
Building Code Enforcement Fund
Building Code Enforcement
Computer Equipment
Total Building Code Enforcement
Grand Total
City of Atlantic Beach, Florida
Schedule of Capital Outlay
Fiscal Year 2020/2021
120
Land, Equipment,
Buildings & Computers &
Infrastructure Software Vehicles Total
9,000 9,000
9,000 9,000
7,401,500 412,522
155,000 7,969,022
City of Atlantic Beach
Element -Object Classifications
12-00 Salaries and Wages
Full-time, part-time and elected official's base salary and/or wages.
14-00 Overtime
Payment in addition to regular salaries and wages for services performed in excess of the
regular work hour requirement. This classification code includes overtime hours paid at
straight -time, as well as time -and -a -half. Comp time payout at fiscal -year-end or upon
service termination is considered payment of overtime.
15-00 Special Pay
Additional pays, such as longevity pay, car allowance, phone allowance, education
incentive, clothing allowance, out -of -position pay, personal leave cash -ins and payouts,
etc.
21-00 FICA Taxes
Social Security matching / Medicare matching by the City.
22-01 City Contribution to 401
Amounts contributed by City to City Manager's retirement fund in lieu of defined benefit
retirement plan.
22-02 City Contribution to 457
Amounts contributed by City to employees' 457 plan in lieu of defined benefit retirement
plan, per individual employment contract.
22-03 City Contribution — Benefit Group — General
Amounts contributed by City to defined benefit retirement plan for general employees.
22-04 City Contribution — Benefit Group — Police
Amounts contributed by City to defined benefit retirement plan for sworn police officers.
23-01 Health Insurance
Health insurance premiums and benefits paid for employees and others by contract.
121
City of Atlantic Beach
Element -Object Classifications
23-02 Life Insurance
Life insurance premiums and benefits paid for employees.
24-00 Workers' Compensation
Premiums and benefits paid for Workers' Compensation insurance.
25-00 Unemployment Compensation
Direct bill, reimbursable amounts charged by the State for unemployment compensation.
31-00 Professional Services
Legal, medical (including employee physicals, drug screenings, hepatitis/flu shots, and
medical laboratory tests), engineering, architectural, and the City Attorney's litigation
expenses.
31-02 City Attorney Retainer
Monthly retainer paid to the City Attorney.
32-00 Accounting and Auditing
Services received from independent certified public accountants.
34-00 Other Contractual Services
Janitorial and other services procured by contract or agreement with persons, firms,
corporations, or other governmental units, for example:
Lawn service
Pest Control
Ditch spraying
Polygraph testing
Uniform cleaning
Beach cleaning
Security system monitoring
Permits from governmental
agencies (unless related
to a capital project)
122
Tree removal
Asphalt work
Concrete sidewalk pouring
Street sweeping
Water and soil laboratory testing
Sludge hauling
Towing
Employee assistance program fees
Vehicle tags/titles/registration (see 64-01)
Customized printing (embroidering,
decals, signs, plaques, etc.)
City of Atlantic Beach
Element -Object Classifications
34-00 Other Contractual Services (cont.)
Infrastructure repairs also included in this classification are, for example:
Point repairs to lines
Pump and motor repairs
Chlorinator replacement parts
Fence repairs
Electrical troubleshooting
Tower or lift station repairs
Irrigation system repairs
34-0X Specific Contracts
Contract expenses for fire services provided by the City of Jacksonville, sanitation services
provided by Advanced Disposal Services, fleet and equipment maintenance services
provided by First Vehicle Services, Town Center maintenance, Mayport Flyover
maintenance, etc.
35-00 Investigations
Confidential expenditures handled pursuant to criminal investigations.
36-00 Pension Benefits
Benefits paid to participants in the pension plans.
40-00 Travel and Per Diem
Public transportation or mileage per diem reimbursement for use of private vehicles while
conducting City business.
Note: All costs incurred for seminars or conferences, including mileage per diem
reimbursement, will be charged to 55-00 Training.
41-00 Communications
Periodic service charges for land telephone lines, cellular telephones, modem lines, cable
television connections, pagers, Internet user charges, radio airtime, etc.
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.
123
City of Atlantic Beach
Element -Object Classifications
42-00 Transportation, Postage, Messenger
Outgoing freight and express mail charges, such as Federal Express, postage, messenger
and courier services.
Note: Freight on items purchased is charged to the same element -object classification as
the items acquired.
43-00 Utilities
Electricity provided by an outside vendor and used for City operations.
43-01 Utilities — City Provided
Water, sewer, storm water and garbage disposal services provided by the City of Atlantic
Beach for City facilities.
44-00 Rentals and Leases
Amounts paid for the lease or rent of land, buildings, or equipment, including vehicles.
Note: Not to be used for copier maintenance charges use 46-00 Repair and Maintenance.
45-00 Insurance
Insurance, other than workers' compensation, carried for the protection of the local
government, such as fire, theft, casualty, general and professional liability (including
notary services), auto coverage, surety bonds, etc.
46-00 Repair and Maintenance
Costs incurred for the repair and maintenance of buildings or equipment (other than fleet
vehicles and equipment maintained by First Vehicles Services — see 46-01 below).
Note: Equipment is described as any movable, stand-alone item, versus something that is
permanently affixed to a structure or infrastructure. A submersible pump repair would be
charged to this classification.
46-01 Fleet and Equipment Maintenance — First Vehicles Services
Contract and non -contract costs incurred through First Vehicles Services for repairs and
maintenance to fleet vehicles and small equipment.
Note: Maintenance of fleet vehicles not performed by or through First Vehicles Services,
such as car washes, should be charged to 46-00 Repair and Maintenance.
124
City of Atlantic Beach
Element -Object Classifications
47-00 Printing and Publishing
Cost of printing, including advertisements in newspapers and periodicals, binding, and
other reproduction services which are contracted for or purchased from outside vendors.
This includes printing of stationery and envelopes with the City logo, business cards, other
forms, microfilming and film developing.
Note: Help wanted advertisements, bids and request for proposals advertisements,
ordinance notices and meeting notices placed in newspapers or periodicals will be charged
to the requesting department and/or project.
48-00 Promotional Activities
Any type of promotional advertising.
49-00 Other Current Charges
Includes current charges not otherwise classified — could include a contingency amount for
unanticipated, emergency needs.
51-00 Office Supplies
Materials and supplies, such as preprinted forms, paper, maps, pens, plain stationery or
envelopes without the City logo, that are used in an office environment, The general rule
for office supplies includes those items that are consumable within a one year operating
cycle and that have to be reordered on a frequent basis, such as staples, computer paper,
calculator paper and ribbons, etc.
Note: Office equipment with a longer life and a cost of < $1,000, such as calculators,
staplers, hole punches, file cabinets, printers, desks, shelving, etc., would be charged to
52-00 Operating Supplies.
52-00 Operating Supplies
Supplies consumed in the conduct of operations — may include food, coffee, road and other
signs, lubricants, chemicals, laboratory supplies, raincoats, boots, uniforms (purchased, not
rentals), recording tapes, film, transcript supplies, toilet paper, paper towels, soap and other
non -capital office equipment individually < $1,000, for example: computer printers, file
cabinets, desks, weed eaters, etc. (see element -object 64-02 for additional information on
computer equipment).
Note: Computer software < $5,000 would be charged to 52-00 Operating Supplies. If the
software cost is > or = $5,000, it would be capitalized in element -object 64-02.
125
City of Atlantic Beach
Element -Object Classifications
52-01 Gasoline
Monthly allocation based on usage from pump at 1200 Sandpiper Lane.
52-02 Diesel
Monthly allocation based on usage from pump at 1200 Sandpiper Lane and charges
incurred for direct purchase of diesel for emergency generators.
53-00 Road and Material Supplies
Those materials and supplies used exclusively in the repair or reconstruction of roads, such
as lime rock and cold patch,
Note: Road signs should be charged to 52-00 Operating Supplies. Asphalt and concrete
repairs should be charged to 34-00 Other Contractual Services.
54-00 Books, Subscriptions, and Memberships
Books, subscriptions, memberships, licenses not related to specific training.
55-00 Training
All costs associated with training, including travel, books, registration, etc.
59-00 Depreciation
Non-cash charge that represents the systematic allocation of the capital asset's historical
cost over its estimated useful service life.
71-00 Principal
Principal paid related to debt issues.
72-00 Interest
Interest paid related to debt issues.
73-00 Other Debt Service Costs
Debt service -related expenses, e.g, bond administration costs.
126
City of Atlantic Beach
Element -Object Classifications
81-00 Aid to Government Agencies
Assistance in funding for the: Jacksonville Beach fireworks, City of Jacksonville Sea &
Sky Show, enrichment programs at Atlantic Beach Elementary & Mayport Middle School,
and recreation facility maintenance.
83-00 Grants and Aid to Citizens
All grants, subsidies, and contributions to individuals, such as improvements to privately
owned homes through CDBG grant funding.
91-00 Interfund Transfers
Transfer between funds that do not represent operating expenditures.
127
City of Atlantic Beach
Element -Object Classifications
Capital Assets
Expenditures charged to element classifications 61, 62, or 63 will be assigned unique
project numbers by the Finance Department for cost capitalization tracking purposes.
Project costs to be capitalized will include permits, surveys, appraisals, taxes, design,
architectural, construction and construction engineering, and administration costs,
61-00 Land
Land acquisition cost.
61-02 Easements
Costs associated with acquiring utility easements/right-of-ways.
62-00 Buildings
Office buildings, garages, park and recreational buildings, and building improvements.
63 -XX Infrastructure
Structures, and facilities other than buildings, such as: roads, curbs, gutters, docks, fences,
landscaping, lighting systems, parking areas, drainage systems, athletic fields, land
improvements, pipes, lift stations, etc.
64-00 Machinery and Equipment
Equipment purchased that meets the capitalization policy, e.g., individual item > or =
$1,000 with an estimated useful life of greater than one year following the date of
acquisition. These items will be tagged and monitored through the Sunguard Public Sector
fixed asset application.
64-01 Motor Vehicles
Vehicles, trailers, boats, etc., that require registration with the Division of Motor Vehicles
or other state agency. Note: Vehicle registration renewals and replacement titles should
be charged to 34-00 Other Contractual Services. If the registration or title charge is for a
new vehicle and the expense is incurred in a fiscal year other than the year of vehicle
acquisition, the charge would be coded to 34-00.
64-02 Computer Equipment
Computer equipment purchased that meets the capitalization policy (see 64-00 above).
Note: If the cost of computer equipment is bundled, e.g., monitor, tower, software, etc., is
quoted as one price, the total cost would be capitalized, if it meets the capitalization policy.
Capitalization policy for computer software is cost must be > or = $5,000.
128
City of Atlantic Beach
Long -Term Financial Plan
Cash Balance Forward
Revenues
City of Atlantic Beach
Long Term Financial Plan Projection Summary
General Fund
Actual Actual Actual Estimate Proj Proj Proj Proj Proj Proj Proj
FY -17 FY -18 FY -19 FY -20 FY -21 FY -22 FY -23 FY -24 FY -25 FY -26 FY -27
7,139,191 7,547,235 7,751,517 6,374,988 6,635,320 6,209,614 7,436,057 8,552,814 9,553,456 10,431,284 11,179,312
Taxes 5,621,625 5,848,296 6,163,947 6,770,085 7,568,185 7,946,594 8,343,924 8,761,120 9,199,176 9,659,135 10,142,092
Licenses and Permits 851,935 887,742 868,477 464,748 854,039 871,120 888,542 906,313 924,439 942,928 961,787
Intergovernmental Revenues 1,570,477 1,839,579 2,019,814 1,895,567 1,953,188 1,989,592 2,026,674 2,064,448 2,102,926 2,142,120 2,182,046
Charges for Services 2,240,639 2,297,627 2,374,573 1,747,907 2,652,805 2,707,659 2,763,647 2,820,793 2,879,120 2,938,653 2,999,418
Fines and Forfeitures 99,030 111,427 90,781 4,574 54,681 55,501 56,334 57,179 58,036 58,907 59,791
Miscellaneous Revenues 123,550 109,928 17,895 311,535 214,525 210,235 206,030 201,909 197,871 193,914 190,035
Interfund Transfers 1,330,449 1,330,445 1,135,245 1,219,644 1,386,373 1,407,169 1,428,276 1,449,700 1,471,446 1,493,517 1,515,920
Total Revenues 11,837,705 12,425,044 12,670,732 12,414,061 14,683,796 15,187,869 15,713,427 16,261,462 16,833,014 17,429,175 18,051,088
Other Financing Sources
Total Resources 18,976,896 19,972,279 20,422,249 18,789,049 21,319,116 21,397,483 23,149,484 24,814,275 26,386,471 27,860,459 29,230,400
Expenditures by Department
City Administration 2,666,397 2,769,488 2,902,984 2,713,316 3,244,349 3,391,967 3,546,301 3,707,658 3,876,357 4,052,731 4,237,130
Planning and Zoning 129,824 154,168 444,701 305,806 339,700 355,156 371,316 388,211 405,874 424,342 443,649
General Government 490,025 601,148 723,354 609,366 701,779 733,710 767,094 801,997 838,487 876,639 916,526
Public Safety 5,152,126 5,919,798 6,743,471 6,097,559 7,318,357 7,651,342 7,999,478 8,363,455 8,743,992 9,141,843 9,557,797
Public Works 1,710,276 1,490,868 2,755,364 1,203,706 2,959,381 1,258,474 1,315,735 1,375,601 1,438,191 1,503,628 1,572,043
Recreation 1,281,013 1,285,292 477,386 1,223,977 545,936 570,776 596,746 623,898 652,286 681,965 712,994
Total Expenditures 11,429,661 12,220,762 14,047,261 12,153,729 15,109,502 13,961,426 14,596,671 15,260,819 15,955,186 16,681,147 17,440,140
Revenues Less Expenditures 408,044 204,282 (1,376,529) 260,332 (425,706) 1,226,443 1,116,756 1,000,643 877,828 748,027 610,948
Other Financing Uses
Total Cash Reserves 7,547,235 7,751,517 6,374,988 6,635,320 6,209,614 7,436,057 8,552,814 9,553,456 10,431,284 11,179,312 11,790,260
Restricted Cash 2,700,212 2,905,189 3,376,160 2,886,511 3,588,507 3,315,839 3,466,709 3,624,445 3,789,357 3,961,773 4,142,033
Unrestricted Cash 4,847,023 4,846,328 2,998,828 3,748,809 2,621,107 4,120,218 5,086,104 5,929,012 6,641,927 7,217,539 7,648,227
Total Exp. & Cash Reserves 18,976,896 19,972,279 20,422,249 18,789,049 21,319,116 21,397,483 23,149,484 24,814,275 26,386,471 27,860,459 29,230,400
Resource Allocation
Personnel Services 6,812,578 7,535,383 8,737,252 7,413,775 9,216,796 8,516,470 8,903,969 9,309,100 9,732,664 10,175,500 10,638,485
Operating 3,988,269 4,085,372 4,767,386 4,132,268 5,137,231 4,746,885 4,962,868 5,188,679 5,424,763 5,671,590 5,929,647
Capital Outlay 549,168 495,782 542,623 607,686 755,475 698,071 729,834 763,041 797,759 834,057 872,007
Transfers Out 104,225 104,225 0 0 0 0 0 0 0 0 0
Total Expenditures 11,454,240 12,220,762 14,047,261 12,153,729 15,109,502 13,961,426 14,596,671 15,260,819 15,955,186 16,681,147 17,440,140
129
25
20
15
O
10
5
0
City of Atlantic Beach
Total Revenues and Expenditures
General Fund
Personnel Services mOperating mCapital =Transfers +Revenues
130
Cash Balance Forward
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Gas Tax Fund
Proposed
Actual Actual Estmate Budget Proj Proj Proj Proj Proj Proj Proj Proj
FY -18 FY -19 FY -20 FY -21 FY -22 FY -23 FY -24 FY -25 FY -26 FY -27 FY -28 FY -29
158,910 119,644 176,770 236,987 287,062 303,868 337,396 338,385 357,606 365,859 391,010 433,897
Revenues
Local Option Gas Taxes 474,930 486,678 319,543 447,056 460,468 478,886 498,042 517,964 538,682 560,229 582,639 605,944
Interest Earnings (511) 18,458 (24,703) 15,862 16,338 16,991 17,671 18,378 19,113 19,878 20,673 21,500
Other Revenues
Total Revenue 474,419 505,136 294,840 462,918 476,806 495,878 515,713 536,341 557,795 580,107 603,311 627,444
Expenses
Operating 281,384 213,010 0 200,000 200,000 200,000 250,000 250,000 280,000 282,968 285,967 288,999
Capital 0 0 0 0 25,000 25,000 25,000 25,000 25,000 25,000 25,000 0
Transfers 232,300 235,000 234,623 212,843 235,000 237,350 239,724 242,121 244,542 246,987 249,457 251,952
Total Expenses 513,684 448,010 234,623 412,843 460,000 462,350 514,724 517,121 549,542 554,955 560,425 540,951
Net Change in Cash Balance (39,265) 57,126 60,217 50,075 16,806 33,528 989 19,221 8,253 25,151 42,886 86,493
Net Change in Working Capital
Ending Cash Balance 119,644 176,770 236,987 287,062 303,868 337,396 338,385 357,606 365,859 391,010 433,897 520,390
Restricted 119,644 176,770 236,987 287,062 303,868 337,396 338,385 357,606 365,859 391,010 433,897 520,390
Designated
Unrestricted
131
100
600 600
500
400
300
200
100
0
City of Atlantic Beach
Total Revenues and Expenditures
Gas Tax Fund
=Operating =Capital =Transfers 4 -Revenues
132
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Sanitation Utility
Actual Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj
FY -17 FY -18 FY -19 FY -20 FY -21 FY -22 FY -23 FY -24 FY -25 FY -26 FY -27 FY -28 FY -29
Cash Balance Forward 602,390 494,262 538,546 1,474,531 1,748,793 1,586,288 1,435,357 1,300,839 1,182,295 1,079,320 996,537 928,450 874,747
Revenues
Charges For Services 1,824,594 1,848,528 1,800,000 1,918,330 1,879,198 1,935,574 1,993,641 2,053,450 2,115,054 2,178,506 2,243,861 2,311,177 2,380,512
Commercial Franchise Fees 64,233 71,657 87,464 62,326 44,504 44,504 44,504 44,504 44,504 44,504 44,504 44,504 44,504
Construction Debris / Misc - - - - - - - - -
Recycle Rebate - 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000
Interest Earnings 2,035 (269) 25,299 13,008 - 31,726 28,707 26,017 23,646 21,586 19,931 18,569 17,495
Disastare Relief Grants 22,297 731,746
Transfer from General Fund
Total Revenue 1,890,862 1,942,213 2,644,509 1,993,664 1,923,702 2,012,804 2,068,852 2,126,971 2,187,204 2,249,596 2,314,295 2,381,250 2,450,511
Expenses
Personnel Services 49,202 55,440 72,032 52,665 29,142 66,925 69,621 72,426 75,345 78,383 81,543 84,832 88,254
Operating 1,927,847 1,583,764 1,636,491 1,489,950 1,717,481 1,769,005 1,822,076 1,876,738 1,933,040 1,991,031 2,050,762 2,112,285 2,175,654
Capital - - - 5,200 5,200 5,200 5,200 5,201 5,202 5,203 5,203
Debt - - - - - - - - - -
Transfers 236,626 258,725 - 176,787 339,584 322,605 306,475 291,151 276,593 257,764 244,875 232,632 221,000
Total Expenses 2,213,675 1,897,929 1,708,523 1,719,402 2,086,207 2,163,735 2,203,371 2,245,515 2,290,179 2,332,379 2,382,383 2,434,952 2,490,111
Net Change in Cash Balance (322,813) 44,283 935,985 274,262 (162,505) (150,931) (134,519) (118,544) (102,975) (82,783) (68,088) (53,702) (39,600)
Net Change in Working Capital 214,685
Ending Cash Balance 494,262 538,546 1,474,531 1,748,793 1,586,288 1,435,357 1,300,839 1,182,295 1,079,320 996,537 928,450 874,747 835,147
Restricted 494,262 409,801 427,131 385,654 436,656 458,982 472,924 487,291 502,096 517,354 533,076 549,279 565,977
Unrestricted (0) 128,745 1,047,400 1,363,139 1,149,632 976,375 827,914 695,004 577,224 479,184 395,373 325,468 269,170
133
Thousands
3,000
2,500
2,000 -
1,500
1,000
500
0
City of Atlantic Beach
Total Revenues and Expenses
Sanitation Fund
OKE ONO OHO O`P es O�� O�� ort' nog' O�� O�'O O�k OHO OHO
Personnel Services Operating Capital =Transfers —*—Revenues
134
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Storm Water Utility
Actual Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj
FY -17 FY -18 FY -19 FY -20 FY -21 FY -22 FY -23 FY -24 FY -25 FY -26 FY -27 FY -28
Cash Balance Forward 3,702,863 3,891,942 3,558,819 3,185,196 2,746,639 1,865,135 1,680,376 1,809,927 1,803,312 1,697,881 1,591,085 1,793,161
Revenues
Charges for Services
Storm Water Fees 883,473 886,349 894,373 894,690 894,998 921,848 949,503 977,988 1,007,328 1,037,548 1,068,674 1,100,735
Total Charges for Services 883,473 886,349 894,373 894,690 894,998 921,848 949,503 977,988 1,007,328 1,037,548 1,068,674 1,100,735
Grant Proceeds 1,500,000
Interest Earnings 8,753 (2,684) 29,066 (32,160) 1,471 37,303 33,608 36,199 36,066 33,958 31,822 35,863
Transfer In - Gas Tax
Transfer In - 1/2 Cent Tax 300,000 285,000 200,000 237,500 285,000 285,000 285,000 285,000 285,000 285,000 285,000 285,000
Transfer In - General Fund
Other Revenues
Total Revenue 1,192,226 1,168,665 1,123,439 1,100,030 2,681,469 1,244,151 1,268,111 1,299,187 1,328,394 1,356,506 1,385,496 1,421,598
Expenses
Personnel Services 257,037 237,115 349,178 345,085 315,508 274,385 283,556 293,049 302,877 313,050 323,584 334,490
Operating 406,923 408,417 581,668 306,695 563,148 580,042 597,444 615,367 633,828 652,843 672,428 692,601
Capital 222,046 654,659 341,389 662,447 2,460,500 350,000 70,000 210,000 310,000 310,000 -
Debt 202,059 201,597 224,828 224,360 223,817 224,482 187,560 187,386 187,121 187,408 187,408 187,408
Transfers
Total Expenses 1,088,065 1,501,788 1,497,062 1,538,587 3,562,973 1,428,909 1,138,560 1,305,802 1,433,826 1,463,301 1,183,420 1,214,499
Net Change in Cash Balance 104,161 (333,123) (373,623) (438,557) (881,504) (184,759) 129,551 (6,615) (105,431) (106,796) 202,076 207,099
Net Change in Working Capital (84,918)
Ending Cash Balance 3,891,942 3,558,819 3,185,196 2,746,639 1,865,135 1,680,376 1,809,927 1,803,312 1,697,881 1,591,085 1,793,161 2,000,260
Restricted 368,049 362,980 457,539 387,305 443,481 438,089 407,810 414,490 421,297 428,881 436,411 444,181
Designated
Unrestricted 3,523,893 3,195,839 2,727,657 2,359,334 1,421,654 1,242,287 1,402,117 1,388,822 1,276,583 1,162,204 1,356,750 1,556,079
135
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City of Atlantic Beach
Total Revenues and Expenditures
Storm Water Utility
Personnel Services Operating =Debt Capital =Transfers —s—Revenues
136
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
1/2 Cent Discretionary Sales Tax Fund
Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj
FY -18 FY -19 FY -20 FY -21 FY -22 FY -23 FY -24 FY -25 FY -26 FY -27 FY -28 FY -29
Cash Balance Forward 628,986 737,569 842,496 1,263,520 1,981,643 2,150,636 2,733,576 3,583,215 4,296,582 5,723,705 7,193,880 8,708,058
Revenues
Tax Proceeds 901,165 924,384 822,436 1,721,652 1,756,085 1,791,207 1,827,031 1,863,571 1,900,843 1,938,860 1,977,637 2,017,190
Interest (333) 27,973 7,153 11,471 9,908 10,753 13,668 17,916 21,483 28,619 35,969 43,540
Grant Proceeds / Other Misc.
Total Revenue 900,831 952,357 829,589 1,733,123 1,765,993 1,801,960 1,840,699 1,881,488 1,922,326 1,967,478 2,013,606 2,060,730
Expenses
Operating Expenses
Capital - Other
Capital Parks
Transfer to Capital Project;
Transfer to Stormwater Util
Transfer to Debt Service
82,133 19,117 - 200,000 202,000 204,020 206,060 208,121 210,202 212,304 214,427 216,571
89,000 243,277 - 414,000 105,000 225,000 125,000 45,000
321,116 385,037 23,565 116,000 1,005,000 505,000 375,000 630,000 - - -
300,000 200,000
385,000 285,000
285,000 285,000
285,000 285,000
285,000 285,000
285,001 285,000
Total Expenses 792,249 847,431 408,565 1,015,000 1,597,000 1,219,020 991,060 1,168,121 495,202 497,304 499,428 501,571
Net Change in Cash Balanc, 108,582 104,927 421,024 718,123 168,993 582,940 849,639 713,367 1,427,124 1,470,174 1,514,178 1,559,159
Net Change in Working Capital
Ending Cash Balance
Restricted
Designated
737,569 842,496 1,263,520 1,981,643 2,150,636 2,733,576 3,583,215 4,296,582 5,723,705 7,193,880 8,708,058 10,267,217
Unrestricted 737,569 842,496 1,263,520 1,981,643 2,150,636 2,733,576 3,583,215 4,296,582 5,723,705 7,193,880 8,708,058 10,267,217
137
2,500
2,000
1,500
500
City of Atlantic Beach
Total Revenues and Expenditures
Half Cent Sales Tax
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138
Cash Balance Forward
CITY OF ATLANTIC BEACH
Long Term Financial Plan Financial Projection Summary
Water and Sewer Utility Combined Summary
Actual Actual Actual Estimate Budget Proj Proj Proj Proj Proj Proj Proj Proj
FY -17 FY -18 FY -19 FY -20 FY -21 FY -22 FY -23 FY -24 FY -25 FY -26 FY -27 FY -28 FY29
7,618,426 7,618,426 5,910,946 6,020,410 6,141,322 4,905,723 4,537,982 5,451,048 4,990,888 5,745,020 8,341,287 11,750,782 15,615,083
Revenues
Charges For Services 8,887,003 9,363,751 9,196,067 9,297,248 9,478,926 9,858,083 10,252,406 10,662,503 10,769,128 10,876,819 10,985,587 11,095,443 11,206,397
Assessments / Impact Fees - - - -
Other Revenues 476,748 (370,349) 316,621 1,668,936 1,644,965 1,677,864 1,711,422 1,745,650 1,780,563 1,816,174 1,852,498 1,889,548 1,927,339
Total Revenue 9,363,751 8,993,402 9,512,688 10,966,184 11,123,891 11,535,947 11,963,828 12,408,153 12,549,691 12,692,993 12,838,085 12,984,991 13,133,736
Expenses
Personnel Services 1,990,426 2,045,555 2,164,458 2,314,541 2,150,223 2,072,628 2,140,203 2,210,075 2,282,327 2,357,043 2,489,359 2,514,230 2,514,229
Operating 2,738,545 3,447,570 3,392,099 3,509,908 4,272,334 3,567,605 3,681,084 3,798,254 3,919,240 4,044,172 4,244,201 4,306,410 4,306,409
Capital 1,669,807 2,745,394 1,169,100 2,327,129 3,118,000 2,966,000 2,445,000 3,900,000 2,935,000 1,095,000 1,615,000 1,215,000 1,214,999
Debt 1,914,073 1,818,143 1,819,919 1,853,628 1,849,987 2,630,000 2,099,000 2,256,000 1,936,000 1,858,000 280,916 280,916 2,809,160
Transfers 623,819 644,220 857,648 840,066 968,946 667,455 685,475 703,984 722,991 742,511 799,114 804,134 804,133
Total Expenses 8,936,670 10,700,882 9,403,224 10,845,272 12,359,490 11,903,688 11,050,762 12,868,313 11,795,558 10,096,726 9,428,590 9,120,690 11,648,930
Net Change in Cash Balance 427,081 (1,707,480) 109,464 120,912 (1,235,599) (367,741) 913,066 (460,161) 754,133 2,596,267 3,409,495 3,864,301 1,484,806
Net Change Working Capital
Ending Cash Balance 8,045,507 5,910,946 6,020,410 6,141,322 4,905,723 4,537,982 5,451,048 4,990,888 5,745,020 8,341,287 11,750,782 15,615,083 17,099,889
Restricted 3,112,269 5,625,295 3,305,946 3,279,885 3,327,639 3,373,962 3,421,548 3,475,606 3,528,334 3,582,427 3,342,195 3,365,682 3,399,339
Designated - - - - - - -
Unrestricted 4,933,238 285,651 2,714,464 2,861,437 1,578,084 1,164,020 2,029,500 1,515,282 2,216,687 4,758,860 8,408,587 12,249,401 13,700,550
139
. 16
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8
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City of Atlantic Beach
Total Revenues and Expenses
Public Utilities
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140
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Glossary
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.
141
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
142
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.
143
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.
144
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.
145