Exh 7A7,~1,
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800 SE~4INOLE ROAD
ATLANTIC BEACH, FLORIDA :32233-5445
TELEPHONE (904) 247-_i800
FA k: (904) ?.~47-5805
sur~co~ s52-ssoo
MEMORANDUM
Date: September 9, 199'9
To: :David Thompson, City Manager
From: :htelson Van Liere, Finance Director ~~
Subject: :Public Hearing on adopting the Tentative Millage Rate and a Public Hearing on
.adopting Ordinance #20-99-43 establishing the Tentative Budget for Fiscal Year
1999/2000.
Please find attached an outline for the public hearings to be held on September 13, 1999 in the
Commission C:hamber~s at 7:20pm as was noticed to all property owners by the Property
,,~,~,,~ Appraiser. This farlnat is the salve as last year and is to be read into the record as presented in
order to assure cornplianc;e v~ith the; TRIM law(s.200.065, F.S.).
The tentative millage is 3.1721 mills for operating purposes. This represents a 4.455'io ir-crease
over the rolled-back rate of 3.0358 mills.
There will be a second. public hearing for final adoption of the millage and bud4;et on September
27, 1999.
Ordinance #20-99-43 for the budget is attached.
Recommendation:
Hold public hearings as described in the attached outline and approve both the Tentative
Millage and the Budget Ordinance #20-99-43 in that order by separate votes.
Note: If the millage is to be different from 3.1721, then the percentage over the rolled back rate
will need to be changed and publicly stated.
,ADOPTION OF THE TENTATIVE MILEAGE AND
i,~ TENTATIVE BUDGET FOR FISCAL YEAR 1999/2000
First item to be considered:
Announce the Tentative :Millage Rate as follows:
The "Centative Millage Rate is
3.1721
Thf; Rolled Back Rate for 1999/2000 is 3.0368
The Tentative Millage Rate is 4.455% higher than the rolled back rate.
The; purpose for the increase in ad valorem tax revenues is to continue to provide
the existing level of service. These costs are the result of the final bud,~,et
workshop held on August 25~', 1999.
Motion to adopt the Tentative Millage for operating purposes of 3.1721
Open Public Hearing
Wrr ,'
Close Public Hearin and Vote
Second item to be considered
The Ordinance #20-99-4:3 adopting the Tentative Budget for the Fiscal `f'ear 1999/2000
of $23,~i90„062 _
Motion to adopt Ordinance #20-99-43 establishing the Tentative Operating L~udget for
Fiscal Year 1.999/2000
Open Public Hearing
Close Public Hearing and Vote
"""" ORDINANCE NO. 20-99-43
AN ORI-INANCE ADOPTING THE FINAL BUDGET FOR THE
CITY O:F ATLANTI~:C BEACH, FLORIDA FOR FISCAL YEAR
1999/2000 BEGINNING OCTOBER 1, 1999 AND ENDING
SEPTEMBER 30, 2000.
WHEREAS, the City Commission of the City of Atlantic Beach, Florida, on September
13`h, ].999, held a public hearins; as required by Florida Statute 200.065; and
WHEREAS, the City C'onunission of the City of Atlantic Beach, Florida, set forth the
appropriation:> and reWenue estimate for the Budget for Fiscal Year 1999/2000 :in the :unount of
$23,590,062
NOW, THEREFORE, BE IT ENACTED BY THE CITY COMIVHSSI01v ON
BEHALF OF THE ]?EOPLE OF THE CITY OF ATLANTIC BEACH, FLORIDA, that;
1. Tlie Fiscal Year 1999/2000 Final Budget be adopted.
""~ 2. This ~ord~inance shall take effect immediately upon its ad~optiori.
Passed by the City Commission on first reading this day of September, 1999.
Passed b;~ the City Commission on second and final reading this -- day of
September,199~~.
Suzanne Shaughnessy
Mayor /Presiding Officer
Approved as to form. and correctness:
Alan C. Jensen, Esquire
~~rrr City Attorney
ATTEST:
Maureen King, CM(~
City Clerk
CITY OF
~, >~~~,uzt~c z ~acl - ~~vuda
v~~, 800 SEMINOLE ROAD
__ _____ ATLANTIC BEACH, FLORIDA 32233-5445
-----~- -" J TELEPHONE (904) 2.47-5800
^~- FA}: (90.1) :?47-5805
~""_-+_ ----`1G~~~DUM suNCO~t f;~2-ssoo
Date: September 9,1999
To: Honorable Mayor and City Commissioners
fi,L~
From: David Thompson, City Manager
Subject: Changes to 1999/2000 Proposed Budget as a result of the final budget
workshop held on August 25, 1999.
At this time I would like to thank the Mayor and the City Commissioners for their much needed
input at the recent: budget workshops. The staff had prepared a budget which represented the
City Manager's re:concrnendation as a balanced budget funding the existing level of service.
During the budget: workshops, a. munber of enhancements and additional items needing to be:
addressed were discussed. Pertaining to those discussions, I have prepared three schedules as
described below a.nd which are attached to this memo. Please keep in mind that thesf; schedules
only reflect changes in filndng. There were a number of issues discussed in the worlahops
which had no budgetary im~act,
Changes to Proposed Budget
This sc;hedule simply lists the items being considered for addition to the: Proposed Budget
as discussed.
Funding By Fund -Option I
This schedule shows all the necessary changes to the Proposed Budget by fund to fund the
additional items requested. As you may recall, there was discussion at the workshop
relative to the funding of the on-going additional expenses with one-time funds. This
option adds $208,990 oi' additional on-going expenses in the General Fund above the
budgeted trevenues. If this option is chosen, the total expense budget for the City will be
$23,731,398. The total General Fund revenues will be $5,980,992 and expenses will total
$6,519,600. 'T'his reflects depleting General Fund cash reserves by $538,608.
Funding By Fund -Option II
This sc;heciule shows all the necessary changes in the Proposed Budget 'by filr.~d to fund the
additional items requested. This option also includes some modifications to t:he Changes
''"~"'" to the :Proposed Budget as discussed in the workshop and listed above as weld as changes
to the original proposed budget itself. This option adds only $32,654 of additional. on-
"'""y going expenses above the; original budgeted revenues. If this option is chosen, the total
expense; budget: for the City will be $23,590,062. The total General Funci revenues wall
he $5,980,!92 anal expenses will be $6,343,264. This reflects depleting General Funci
rash reserves by $362,272.
Option III
"Che City Comrnission may choose to make modifications to the budget according to their
priorities.
Comment:
When balancing a budget, the best practice is to make sure that operating, on-l;oing
revenues meet or exceed on-going expenses. Large, one-time expenses are frequently
funded with surplus funds. The General Fund budget contains two projects in the Streets
division which can be considered aone-time expenditure of surplus funds.
When taking that into account, the operating revenues for the General Fund are $108;,990
less than operating expenses in Option I.
In Option l:I, the result is operating revenues exceeding expenses by $67,346.
i
Recommendation:
That the City Commission approve Ordinance #20-99-43 which reflects the changes as
prescribed in C>ption II to the originally proposed budget. Option II is the mo st
consen~ati~ve choice, and it assures that operating revenues exceed operating expenses
with surphzs funds being used only for one-time expenses. The ordinance presented :for
adoption i~iclucies a total budget which reflects the changes of Option II.
+i~rr
Changes to Proposed Budget
Revemiec~
Fine Island culvert reimbursement from. City of Jacksonville $100,000
Fine Island culvert reimbursement from, Port Authority $30,000
Total additional. Revenues $130,000
F.~rnencec~
Town Center Improvements $ti5,000
F;valuation of~ additional City Fall office space within existing building $3,1)00
Bull Park Improvements $234,000
Tresca land acquisition approved in FY-98/99 $9,000
Land Acquisition y ~, $20,000
Detective t $:39,;560
Patrol Officers (2) $'73,919
Records Clerk (%2) $9,228
City Hall Maintenance $12,700
Howell Park trail repairs $5,000
Russell Park Maintenance $6,750
Health Insurance increase of 10% over original Proposal $10,833
Park Program expansion $25,000
l~acility Master flan $25,000
1?aint Rooms at Adele Grage Community Center $1,.000
Pine Island improvernents of $250,000 less $138,382 already appropriated $111;,618
'Cotal Expenses: $967,608
. ~,,, .
„~
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Funding by Fund -Option I
:}::<
................................................................................
Revenues:
Reimbursement contribution for 1?ine Island culvert from Jacksonville $1.00,000
Reimbursement contribution for Pine Island culvert from Port Authority $30,000
'Total Revenues $X30,000
Expenses:
Health Insurance: increase of 11)°/® over original proposal 910,833
Russell Park Maintenance $6,750
Paint Rooms at Adele Mirage $1,000
Evaluation of adding; additional offices in City Hall building * $3,000
City-wide Facility Master Plan $25,000
Detective $39,560
Police Officer (:?) j $73,919
Records Clerk (''/2) ~ ~ $9,228
City Hall Maintenance - (Tile, Carpet, Paint) $12,700
Howell Park Trail repairs $5,000
Park Program Expansion $25,000
Land Acquisition * $250,000
Transfer to Capital Projects for Pine Island (250,000-culvert of $138,382) * $:l 11,618
'Transfer to Capital Projects for Tresca Land acquisition * $95,000
Total Expenses::
'~ 'f•::4::??:h%: titi:bii ~.i :•i:: ~: :::LL:L~~ ~iii~:ti~
:3'J.r.iv?Yriffh: iY.•:
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w:: w: •v; ...::: v: \:v::.... ..r• :4:.....v ..:::::•.:•:..+.5 :::.:::.~•:?} •v:.vx•.•. v; ....., ... M1 .........::...v•:: w::; .... v....
.......ry.~.. 1..1.. ;....:. ;. .4.... y. •v :.:...... ;.:7.. %; ... ;., •.. . •.•:: {. • .,:..; .:. n ............: ....: ....: ......... wx:::::;
:::
'fr
(~' ~~ss ~{ ~j~ yL•y~]. /~ ~}~.y~ {~ ~{• vii{ i~~::$;:;:5:'t't$'ir:`•:i:;:;::>.~::sii~;i'<:``•`.:::ti::~::i:`iiSiti~:
~~rJt~~J..C•:f:K~:~.4iNC~w'f/~:7.~7:~.F~::~~~.:{:'~~~ '.~~~•tiv ii^.;:
ii:~NS
.. .................. ....... ............................. ..... .............. ... ... ........ :... .... n.. n~...v:::. •:: •.v::.~:::::::::::.~::::::::::::. ~:::.~::::::: ~:::::.
::::::: x::. ~::: ~•. ~: n::•: nv%v: r:::::::::. J: •::•}: n.n i.:v; ~.•..... n........ n ......................................t..... r.... r.......................................................
Expenses:
•ti~;{
\ ii:•i'~
i•}:•:+r}•::
•::i i''•i`:~
.!.? .
.a....~
:::::.:: $668,608
iiii'r':: is>. iiiii;•~:~iiii>iiii:; i::;:::::i i:`v
...... ........ .. ;_...., ::
~:Si:•i:+:•iii:• !•i:?:i4ii ii:{:: iii: iiiii:
:i;}::iiii:??~i;}:i;:~ ;i:
i::ti~:::~i;:i$i::>'::~i
.....
::::.:.:::::vr;; .....................
.....................
"Town Center Improvements * $65,000
"Transfer to Capital Project Fund for Bull Park * $100,000
Total Expenses: $165,000
.::>• :. i:.t..: r: •t:..:. "~''ry~ t::} ` ~. S: ......i:...... i ::: :.. ....:. :::~'ri:C:}::,+.:•::i::::'.•::::::::::~iitt:::•,::::::::::::::J::::t:ir7::::::5:?:S::ii:::::::i}:r::r:
Revenues:
Transfer from Convention. Development Tax Fund for Bull Park
Improvements, $100,000
Transfer from General Fund foi• Tresca Land purchase $95,000
Transfer from General Fund for remainder of Pine Island Improvements $111,618
Total Revenues: $306,618
Expenses:
Bull Park Improvements ~` $234,1)00
Additional Tresca Property ~` $95,1)00
Pine Island Improvements ~` $111,618
Total Expenses $440,618
::.;;:.;;:.;;::;;:.
Non General Fund additional health benefit costs of $8,895 to be added to
various other department's existing proposal. This amount is spread out
over many divisions and th~ in.dividual impact will be absorbed within $0
those budgets
Nate: * =Expenses funded from non••recurring sources of funds
Funding by Fund -Option II
Revenues:
Reimbursement c;onta~ibution for Pine Island culvert from Jacksonville $100,000
Reimbursement contribution for Pine Island culvert from Port Authority $30,000
Total Revenues $130,000
Expenses:
health Insurance increase of 10% over original proposal $10,833
Russell Park :Maintenance $6,750
Paint Rooms at Adele Cirage
Evaluation of adding additionail offices in City Hall building
* $1,000
,$3,000
- - -
Detective ~
$39.,560
Police Officer (:?) $73,919
Records Clerk (%) ~ $9,228
City Hall Mainte;nance - ("bile, Carpet, Paint) 9> 12,700
Howell Park Trail repairs _ $5,000
Park Program E;{pansion - (Cut $15,000 from $25,000) `i10,000
Land Acquisition * $ 250,000
Transfer to Capital Projects for Pine Island (250,000-culvert of $138,382) * $111,618
Transfer to Capital Projects for Tresca Land acquisition * $95,000
Contingency for non departure;ntal General Fund <$76,336>
Network Support from outside vendor contingency <$ ].0,000>
Rewrite portions of City Code (Cut from $18,000 to $8,000) <$10,000>
New Lifeguard'.Building landscaping <$20,000>
Paint Public Wc-rks Administration building <$20,000>
Total Expenses,: I I $492,272
i11MY
Expenses:
j Town Center Improvements * $65 000
Transfer to Capital Project Fund. for Lifeguard Building landscaping * $15,000
Transfer to Capital Project Fund. for Bull Park * $100,000
Total Expenses: ;180,000
Revenues:
Transfer from Convention Development Tax Fund for Lifeguard building $1:>,000
~~, Transfer from Convention Development Tax Fund for Bull Park
Improvements $100,000
i - - - ---
'~ Transfer from General Fund for Tresca Land purchase $9:5,000
Transfer from General Fund for remainder of Pine Island Improvements .$111,618
Total Revenues: ;32:1,6:18
Expenses:
Lifeguard building; landscaping * $20,000
Bull Park Improve:merits ~ ~ * ,$234,OOO~I
Additional Tresca Property * $9:5,000
Pine Island Improvements * :$111,618
Total Expenses $460,618 ~!
Non General Fund: additional health benefit costs of $8,895 to be added to
various other department's existing proposal. This amount is spread out
over many divisio;~s and the individual impact will be absorbed within $0
those budgets
Note: * =Expenses funded from non-recurring sources of funds
°wirr'
+„rr
M
M
To:
From:
Subject:
1Date:
CJ R A N
1~~.
-~~~~~`~
D U ~'f
Maureen King, City Cle1r~kand City Manager David E. Thompson
Suzanne Shaughnes~"
Balanced Budget resolution: Request for agenda Item
SE~pternber 9, f 999
It was brought to our s~ntion that requests for recurring or on-going expenditures in the operations
budget might excE:ed the on-going monies currently available in the proposed budget.
In the event that the final budget also contains this condition, t would like to ask that the City Manager
and the Finance CSirector work together to adjust the budget so that sufficient on-going monies can be
identified to cover all recurring expenditures. This may be accomplished by resolution, or ~y
concurrence cif the Commissioners that direction be given to provide for balancing these items.
The intent of this 17alanced budged request is to avoid spending one-lime monies on on-going iterrn
which would not fae assured of funding for more than a single year.
Thank you.
''