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06-28 21 regular Commission final agenda packet City of Atlantic Beach Final Agenda Regular City Commission Meeting Monday, June 28, 2021 - 6:30 p.m. Commission Chamber, City Hall, 800 Seminole Road INVOCATION AND PLEDGE TO THE FLAG CALL TO ORDER Page(s) 1 APPROVAL OF MINUTES None. 2 COURTESY OF FLOOR TO VISITORS * 2A. Presentation of check for Aquatic Garden Phase II/Hopkins Creek by Representative Cord Byrd. * 2B. Presentation of the Fiscal Year 2020 Audit Report Final Draft of Audit Report, Required Letter 5 - 105 PUBLIC COMMENT 3 CITY MANAGER REPORTS 3A. Orange Crush * 3B. 18th & 19th Street Paid Parking 3C. American Rescue Plan Act Update 3D. Accept the 90-Day Calendar 90 Day Calendar (July through September 2021) 107 - 110 4 REPORTS AND/OR REQUESTS FROM CITY COMMISSIONERS 5 UNFINISHED BUSINESS FROM PREVIOUS MEETINGS None. 6 CONSENT AGENDA ALL MATTERS LISTED UNDER THE CONSENT AGENDA ARE CONSIDERED TO BE ROUTINE BY THE CITY COMMISSION AND WILL BE ENACTED BY ONE MOTION IN THE FORM LISTED BELOW. THERE WILL BE NO SEPARATE DISCUSSION OF THESE ITEMS. IF DISCUSSION IS DESIRED, THAT ITEM WILL BE REMOVED FROM THE CONSENT AGENDA AND WILL BE CONSIDERED SEPARATELY. SUPPORTING DOCUMENTATION AND STAFF RECOMMENDATIONS HAVE BEEN PREVIOUSLY SUBMITTED TO THE CITY COMMISSION ON THESE ITEMS. Page 1 of 199 Regular City Commission - 28 Jun 2021 6A. Acknowledge receipt of the Monthly Financial Report as of May 8, 2021. Financial Report as of May 31, 2021 111 - 116 7 COMMITTEE REPORTS None. 8 ACTION ON RESOLUTIONS * 8A. Resolution No. 21-37 RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA, AUTHORIZING JOINDER WITH THE STATE OF FLORIDA AND OTHER LOCAL GOVERNMENTAL UNITS AS A PARTICIPANT IN THE FLORIDA MEMORANDUM OF UNDERSTANDING REGARDING THE OPIOID EPIDEMIC AND FORMAL AGREEMENTS IMPLEMENTING A UNIFIED PLAN; AND PROVIDING FOR AN EFFECTIVE DATE. Resolution No. 21-37 117 - 146 8B. Resolution No. 21-40 A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA, AWARDING RFP 21- 03 SOLID WASTE, YARD WASTE AND RECYCLING COLLECTION AND DISPOSAL SERVICES CONTRACT. Resolution No. 21-40 147 - 148 9 ACTION ON ORDINANCES * 9A. Ordinance No. 95-21-119 PUBLIC HEARING and First Reading AN ORDINANCE OF THE CITY OF ATLANTIC BEACH, COUNTY OF DUVAL, STATE OF FLORIDA, ADOPTING A FULLY REVISED CHAPTER 23, PROTECTION OF TREES AND NATIVE VEGETATION, OF THE ATLANTIC BEACH CODE OF ORDINANCES, AS SET FORTH WITHIN ATTACHED EXHIBIT A, WHICH GENERALLY AND SPECIFICALLY REGULATES THE PROTECTION AND REMOVAL OF TREES AND VEGETATION WITHIN THE CITY OF ATLANTIC BEACH, FLORIDA; REPEALING THE ENTIRETY OF THE CURRENT CHAPTER 23, ADOPTED BY ORDINANCE NUMBER 95 -09-98 AS AMENDED TO DATE; SAID NEWLY ADOPTED CHAPTER 23 CONTAINING THREE ARTICLES; ARTICLE I – IN GENERAL, PROVIDING FOR PURPOSE AND INTENT, ADOPTION AND AUTHORITY, PROVIDING FOR AMENDMENTS, AND STRENGTHENING THE MARITIME FOREST IMPORTANCE; ARTICLE II – LANGUAGE AND DEFINITIONS, PROVIDING FOR UPDATED DEFINITIONS; ARTICLE III – TREE AND VEGETATION REGULATIONS; PROVIDING FOR CONFLICT; PROVIDING FOR CODIFICATION; PROVIDING FOR APPLICABILITY; PROVIDING FOR SEVERABILITY; PROVIDING AN EFFECTIVE DATE. Ordinance No. 95-21-119 149 - 199 10 MISCELLANEOUS BUSINESS None. Page 2 of 199 Regular City Commission - 28 Jun 2021 11 CITY ATTORNEY/CITY CLERK REPORTS AND/OR REQUESTS 12 CLOSING COMMENTS BY CITY COMMISSIONERS AND CITY MANAGER 13 ADJOURNMENT This meeting will be live-streamed and videotaped. The video recording will be posted within four business days on the City's website. To access live or recorded videos, click on the Meeting Videos tab on the city's home page at www.coab.us. If any person decides to appeal any decision made by the City Commission with respect to any matter considered at any meeting, such person may need a record of the proceedings, and, for such purpose, may need to ensure that a verbatim record of the proceedings is made, which record shall include the testimony and evidence upon which the appeal is to be based. Any person wishing to speak to the City Commission on any matter at this meeting should submit a request to the City Clerk prior to the meeting. For your convenience, forms for this purpose are available at the entrance to the Commission Chamber. Every effort is made to indicate what action the City Commission is expected to take on each agenda item. However, the City Commission may act upon any agenda subject, regardless of how the matter is stated on the agenda. In accordance with the Americans with Disabilities Act and Section 286.26, Fl orida Statutes, persons with disabilities needing special accommodation to participate in this meeting should contact the City Clerk’s Office by 5:00 PM, the Thursday prior to the meeting. Page 3 of 199 Page 4 of 199 AGENDA ITEIVI: SUBIVIITTED BY: TODAY’S DATE: NIEETING DATE: BACKGROUND: BUDGET: RECONINIENDATION: A1‘TACHl\/IENT: STAFF REPORT City of Atlantic Beach Coxnmission l\/leeting FISCAL YEAR 2020 AUDIT REPORT Melissa Burns.Dii'ectox'of Finance /1} June 22,2021 June 28,2021 The audit For period ending Septernber 30,2020 has bccn coi up lel ed, The auditors have issued an unrnodi?ed opinion or the ?nancial Staten -ientswhichisthebestopiniontohave. In the Fiscal Year 2019 Audit there were two reinaining ?nding comments ii-om previous audits periods.I am happy to report thatinthe Fiscal Year 2020 Audit these rernaining two c0n1n1cnts have b e e n cleared and there were no new audit ?ndings which means a clean thishas not been the case since the Fiscal Year 2014 Audit. The auditors from the Cit)/‘S auditing ?rrn Purvis Gray and will be attendance to present the audit report to the Cornrnission.andwill provide the ?nal report at that time. No irnpact Discuss Fiscal Year 2020 Audit with auditing ?rn1 and a c c e p t report Final Dra?of Fiscal Year 2020 Audit Report Required Corninunication letter REVIEVVED BY CITY NIANAGER::5—I ég 5 Agenda Item #2B.28 Jun 2021Page 5 of 199 IvJr-‘v.Y COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE To the Honorable Mayor and city Commissioners Atlantic Beach,Florida We have audited the financial statements ofthe governmental acti es,the business—tvpe a ct i v it ie s, each major fund,and the aggregate remaining fund information of the c y ofAtiantic Beach,Florid a (theCity), for the year ended September 30,2020,and have issued our report thereon dated Ju ne 18,2021. Professional standards require that we provide you with inforrna on about our responsib tiesunder generally accepted auditing standards,as well as certain information related to the planned scopeand timing of our audi .we have communicated such information in our engagement letter youdated January 8,2021.Professional standards require that we provide you with the following inf or m ati on related to our audit: Qualitative Aspects of Accounting Practices Accounting P0liCi¥ Management is responsible for the selection and use of appropriate accounting policies.T h e signifi cantaccountingpoliciesusedbytheCityaredescribedinNote1tothefinancialstatements. We noted no transactions entered into by the City duringthe year for which there is a lack ofa uth ori tati ve guidance or consensus.All significant transactions have been recognized in the financial In the proper period. Upcoming Governmental Accounting standards Board (GASB)Pronouncernents GASB has recently issued two new accounting and financial reporting pronouncements which wi ll become effective for the y‘s 2021 and 2022 fiscal year reporting periods: -GASB statement No.84 e Fiduciary Activities,establishes criteria for identifying fiduciary act lvl tie s by focusing on (1)whether a government is controlling the assets of the fiduciary activity and(2)the beneficiaries with whom a fiduciary relationship exists.This statement becomes effec tive forthe fiscal 2021 reporting period. -GASB Statement No.87 —Leases,changes the accounting and financial reporting rela ted tolease agreements for both lessees and lessors.Upon adoption,there will no longer be a distinctio n betwee nthetraditionalcapitalandoperatingleases.The new guidance establishes that leases a r e afinancin g arrangement forthe right to use an underlying asset.This statement becomes effective f o r the?scal 2022 reporting period. CERTIFIED PUBLIC ACCOUNTANTS luvlli-'~li//I’4 i 74.77.:I lrl/Illl.7~~1(i NJVNNIIIJ l 1 ».l.i...i.,i l.i/..-/,.i../ purvisgraycom ,.l.‘n|llnr -ll \HI-.4.ill .,..l li.»..il..illrlllllll e..i-.i......l I‘iillIii , \..l...li ,.i...i xi.lll"|4 ..~Iiu -r.‘till i...ll 1 Agenda Item #2B.28 Jun 2021Page 6 of 199 To the Honorable Mayor and City Commissioners Atlantic Beach,Florida Accounting Estimates Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events.Certain accounting estimates are particularly sensitive because oftheir significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected.The most sensitive estimates affecting the financial statements were: Management’s estimate of depreciation expense and accumulated depreciation,which is based on the useful lives determined by asset type. Management’s estimate of the allowance for uncollectible accounts,which is based on historical trends and an analysis ofthe collectability of individual accounts. Management’s estimate of the Other Postemployment Benefits Obligation and related deferred inflows and outflows,which is based on an actuarial valuation performed by qualified actuaries. Assumptions in that valuation,if changed,could have a significant impact on the recorded amounts. Management’s estimate of the net pension liability for the City's two defined benefit pension plans is based on the actuarial valuations performed by qualified actuaries.As permitted by Governmental Accounting Standards Board (GASB)Statement No.68,the City has elected to use a measurement date to record the net pension liabilities and related deferred inflows and outflows of resources that is one year prior to the reporting date.The net pension liability represents the difference between the value of the pension plan assets and the total pension liability,which is measured using various actuarial assumptions.These assumptions,if changed,could have a significant impact on recorded amounts. Management’s estimate of the allocation of the City's net pension liability and other related items between the business—type and governmental activities.This allocation is based on the actuarial accrued liability of each active employee and retirees.This information is obtained from the actuary. These assumptions,if changed,could have a significant impact on the allocation amounts. Management’s estimate of compensated absences liability,which is based on payroll data as of year- end,including the employees’current rate of pay and accrued hours for vacation and sick leave. Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users.The most sensitive disclosure affecting the financial statements was: We evaluated the key factors and assumptions used to develop the estimates described above indeterminingthattheyarereasonableinrelationtothefinancialstatementstakenasawhole.Difficulties Encountered in Performing the AuditWeencounterednosignificantdifficultiesindealing with management in performing and completing ouraudit.Agenda Item #2B.28 Jun 2021Page 7 of 199 To the Honorable Mayor and City Commissioners Atlantic Beach,Florida Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit,other than those that are trivial,and communicate them to the appropriate level of management. Management has corrected all such misstatements.All material misstatements identified were corrected and posted by management. Disagreements with Management For purposes ofthis letter,professional standards define a disagreement with management as a financial accounting,reporting,or auditing matter,whether or not resolved to our satisfaction,that could be significant to the financial statements or the auditor's report.We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated June 18,2021. Management Consultations with Other Independent Accountants In some cases,management may decide to consult with other accountants about auditing and accounting matters,similar to obtaining a ”second opinion”on certain situations.If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements,our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts.To our knowledge,there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters,including the application of accounting principles and auditing standards,with management each year prior to retention as the City's auditors.However,these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters We applied certain limited procedures to the Required Supplementary Information (RSI),which supplements the basic financial statements.Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries,the basic financial statements,and other knowledge we obtained during our audit of the basic financial statements.We did not audit the RSI and do not express We were engaged to report on supplementary information,which accompany the financial statementsbutarenotRSI.With respect to this supplementary information,we made certain inquiries ofmanagementandevaluatedtheform,content,and methods of preparing the information to determinethattheinformationcomplieswithaccountingprinciplesgenerallyacceptedintheUnitedStatesofAmerica,the method of preparing it has not changed from the prior period,and the information isappropriateandcompleteinrelationtoourauditofthefinancialstatements.We compared andreconciledthesupplementaryinformationtotheunderlyingaccountingrecordsusedtopreparethefinancialstatementsortothefinancialstatementsthemselves.3 Agenda Item #2B.28 Jun 2021Page 8 of 199 To the Honorable Mayor and city Commissioners Atlantic Beach,Florida we were not engaged to report on other statistical information,which accompany tfinancial statements but are not RSI.such information has not been subjected to the auditing procedure s applied in the audit of the basic financial statements,and accordingly,we do not express an opinion orprovide any assurance on it. Rest c on on Use This 'nforma(ion is intended solely for the information and use of the city commission and of the city of Atlantic Beach.Florida,and is not intended to be,and should not be,used by other than these specified parties. June 13,2021 Gainesville,Florida Agenda Item #2B.28 Jun 2021Page 9 of 199 FINANCIAL STATEMENTS AND INDEPENDENTAUDITOR'S REPORT CITYOF ATLANTICBEACH,FLORIDA SEPTEMBER30,2020 Agenda Item #2B.28 Jun 2021Page 10 of 199 CITYOF ATLANTIC BEACH,FLORIDA FINANCIALSTATEMENTS AND INDEPENDENTAUDITOR'SREPORT SEPTEMBER30,2020 INDEPENDENTAUDITOR'S REPORT......................................................................................... ........................................... ..1 MANAGEMENT'SDISCUSSIONAND ANALYSIS.......................................................................................... ......................... ..4 BASICFINANCIALSTATEMENTS GOVERNMENT-WIDE FINANCIALSTATEMENTS STATEMENTOF NET POSITION............................................................................................................. ............................ ..13 STATEMENT OF ACTIVITIES.................................................................................................... ........................................... ..14 FUND FINANCIALSTATEMENTS BALANCESHEET—~GOVERNMENTALFUNDS ................................................................................................................ .... ..15 RECONCILIATIONOF BALANCESHEET OF GOVENRMENTALFUNDS TO THE STATEMENT OF NET POSITION .................................................................................................................,..........................................................16 STATEMENT OF REVENUES,EXPENDITURES,AND CHANGESIN FUND BALANCES-GOVERNMENTAL FUNDS................................................................................................................. .............................................................. ..17 RECONCILIATIONOF THE STATEMENT OF REVENUES,EXPENDITURES,AND CHANGES IN FUND BALANCESOF GOVERNMENTALFUNDS TO THE STATEMENTOF ACTIVITIES....................................................................18 STATEMENT OF NET POSITION-PROPRIETARYFUNDS.....................................................................................................19 STATEMENT OF REVENUES,EXPENSES,AND CHANGESIN NET POSITION —PROPRIETARYFUNDS...................................21 STATEMENT OF CASH FLOWS.............................................................................................................. ............................. ..23 STATEMENT OF FIDUCIARYNET POSITION..................................................................................................... .................. ..25 STATEMENT OF CHANGESIN FIDUCIARYNET POSITION....................................................................................................26 NOTES TO FINANCIALSTATEMENTS.......................................................................................................... ......................... ..27 REQUIREDSUPPLEMENTARYINFORMATION SCHEDULEOF REVENUES,EXPENDITURES,AND CHANGES IN FUND BALANCES—BUDGETAND ACTUAL —GENERALFUND.......................................................................................................... .................................................... ..61 NOTESTO THE SCHEDULEOF REVENUES,EXPENDITURES,AND CHANGES IN FUND BALANCES— BUDGETANDACTUAL—-GENERALFUND ..................................................................................................... .................... ..63 SCHEDULEOF CHANGESIN NET PENSION LIABILITYAND RELATEDRATIOS GENERALEMPLOYEES’PENSION PLAN.................................................................................................................. ...... ..64 POLICEOFFICERS’PENSION PLAN......................................................................................................... ....................... ..66 SCHEDULEOF CONTRIBUTIONS—ALLPENSION PLANS......................................................................................................68 NOTESTO THE SCHEDULEOF CONTRIBUTIONS—ALLPENSION PLANS.............................................................................69 SCHEDULEOF INVESTMENTRETURNS—ALLPENSION PLANS...........................................................................................70 Agenda Item #2B.28 Jun 2021Page 11 of 199 CITYOF ATLANTIC BEACH,FLORIDA FINANCIALSTATEMENTS AND INDEPENDENTAUDITOR'S REPORT SEPTEMBER 30,2020 SUPPLEMENTARY INFORMATION COMBINING BALANCESHEET-NON-MAJOR GOVERNMENTAL FUNDS ............................................................................72 COMBINING STATEMENT OF REVENUES,EXPENDITURES,AND CHANGES IN FUNDBALANCES—NON- MAJOR GOVERNMENTALFUNDS .......................................................................................................................................74 HISTORICALREVENUESAND EXPENSES..............................................................................................................................76 SCHEDULESOF NET REVENUESIN ACCORDANCEWITH BOND RESOLUTIONS-—ENTERPRISEFUNDS (WATER AND SEWER).........................................................................................................................................................77 OTHER BOND COVENANTDISCLOSURES............................................................................................................................78 OTHER STATISTICAL INFORMATION MAJOR UTILITYCUSTOMERS..............................................................................................................................................79 ADDITIONAL ELEMENTSOF REPORT PREPARED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS,ISSUED BYTHE COMPTROLLER GENERALOF THE UNITED STATES;THE RULES OF THEAUDITOR GENERALOF THE STATE OF FLORIDA;AND OTHER CONTRACT REQUIREMENTS INDEPENDENTAUDITOR'SREPORTON INTERNALCONTROLOVER FINANCIALREPORTINGAND ON COMPLIANCEAND OTHER MATTERS BASEDON AN AUDIT OF BASIC FINANCIALSTATEMENTS PERFORMED IN ACCORDANCEWITH GOVERNMENTAUDITING STANDARDS ...................................................................8O INDEPENDENTACCOUNTANT'SREPORT ON COMPLIANCEWITH SECTION218.415,FLORIDASTATUTES........................82 MANAGEMENT LETTER.......................................................................................................................................................83 MANAGEMENT'SAFFIDAVITOF COMPLIANCEWITH SECTION 163.31801,FLORIDASTATUTES.......................................85 Agenda Item #2B.28 Jun 2021Page 12 of 199 PURVIS GRAY INDEPENDENT AUDITOR'S REPORT Honorable Mayor,city commissioners,and city Manager city of Atlantic Beach Atlantic Beach,Florida Report on the Financi I statements we have audited the accompanying financial statements ofthe governmental activities,the activities,each major fund,and the aggregate remaining fund information of the city of A tl a nt ic Beach, Florida,(the city),as of and for the year ended september 30,2020,and the related notes to th e financial statements,which collectively Cornprise the City's basic financial statevrlents as listed In th e tableof contents. Management's Responsibility for the Financial statements Management is responsible for the preparation and fair presentation of these financial in accordance with accounting principles generally accepted ln the United States of America;th is includes the design,implementation,and maintenance of internal control relevant to the preparation andfair presentation of financial statements that are free from material misstatement,whether du e tofraudor error. Auditor's Responsibility Our responsibility is to express opi ’ons on these financial statements based on our audit.cond uctedourauditinaccordancewithaudigstandardsgenerallyacceptedintheUnitedStatesofA m er ic a and the standards appllcable to financial audits contained in Government Auditing Standards,ibythe Comptroller General of the United States.Those standards require that we plan and perform theauditto obtain reasonable assurance about whether the financial statements are free fr o m material rnisstaterrlent. Ari audit volves performing procedures to obtain audit evidence about the amounts and in the financial statements.The procedures selected depend on the auditor's judgment,ithe assessment of the risks of materi I misstatement of the financial statements,whether du e tofraudor error.in making those risk assessments,the auditor considers internal control relevant tothecity's preparation and f ‘presentation of the financial statements in orderto design audit procedure s thatare appropriate the cumstances,but not for the purpose of expressing an opinion on the e f f e c t i of the City’s internal control.Accordingly,we express no such opinion.An audit also includes evalu atingtheappropiatenessofaccountingpoliciesusedandthereasonablenessofsignificantacco untin gestimatesmadebymanagement,as well as evaluating the overall presentation of tfinancial statements. CERTIFIED PUBLIC ACCOUNTANTS (,2-iiiit-st»;/lei (JCIIIJ l 1;iii.ih.issee|.soc.|()rl.lndr)|lalkclcllirl purvisgray.com i»lamht».s nf,\.n..~.»out and l:lpn.l.n.~IiuIlc:».-l‘<;t-iiim-ti Public A.-cn....t.i /‘II lnltlL'[\s.'rI(lI'|'ll inc-iniier ..llic um).~\||inn(e LlS)\ 1 Agenda Item #2B.28 Jun 2021Page 13 of 199 Honorable Mayor,City Commissioners,and City Manager City of Atlantic Beach Atlantic Beach,Florida INDEPENDENTAUDITOR'S REPORT We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions in our opinion,the financial statements referred to above present fairly,in all material respects,the respective financial position of the governmental activities,the business—type activities,each major fund, and the aggregate remaining fund information of the City,as of September 30,2020,and the respective changes in financial position and,where applicable,cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis,General Fund —Budgetary to Actual Schedule and notes to the schedule,and Required Pension and OPEB schedules as listed in the table of contents be presented to supplement the basic financial statements.Such information,although not a part of the basic financial statements,is required by GASB,who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational,economic,or historical context.We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States ofAmerica,which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries,the basic financial statements,and other knowledge we obtained during our audit ofthe basic financial statements.We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements.The supplementary information and the other statistical information section as listed in the table of contents are presented for purposes of additional analysis and are not a required part ofthe basic financial statements. directly to the underlying accounting and other records used to prepare the basic financial statements.Such information has been subjected to the auditing procedures applied in the audit of the basic financialstatementsandcertainadditionalprocedures,including comparing and reconciling such informationdirectlytotheunderlyingaccountingandotherrecordsusedtopreparethebasicfinancialstatementsortothebasicfinancialstatementsthemselves,and other additional procedures in accordance with auditingstandardsgenerallyacceptedintheUnitedStatesofAmerica.In our opinion,the supplementaryinformationarefairlystated,in all material respects,in relation to the basic financial statements as awhole.Agenda Item #2B.28 Jun 2021Page 14 of 199 Honorable Mayor,city commissioners,and city iviariager city of Atlantic Beach Atlantic Beach.klorida IN DEPEN DENT AU I>IToR's REPORT The otherstatistical Information section has not been subjected to the audi ng procedures inthe audit of the basic financial statements and,accordingly,we do not express an opinion o r pro vid e any assurance on them. other Reporting Required by G'overnnlentAuditing standards In accordance with Government Auditing standards,we have issued our report dated June 18 , 2021,on our consideration of the C y’:nternal control over financial reporting and on our tests of i t com plia ncewithcertainprovisionsoflaws,regulations,contracts,and grant agreements and other The purpose of that report is to describe the scope of our testing of internal control over financia l reportin gandcomplianceandtheresultsofthattesting,and not to provide an opinion on internal co nt ro l over financial reporting or on compliance.That report is an integral part of an audit performed acc ord anc e with Gave-rnmentAuditing Standards in considering the City’5 internal control over financial rand compliance. Report on Sun1n1arixed comparative information we have previously audited the City’:2019 financial statements,and our report dated 23, 2020,expressed an unmodified opinion on those audited financial statements.in our op in io n, the summarized comparative information presented herein as of and forthe year ended septemoer 30,2019, is consistent,in all material respects,with the audited inancial statements from which it wa s deri ved. June 18,2021 Gainesville,Florida Agenda Item #2B.28 Jun 2021Page 15 of 199 Page Intentionally Left Blank Agenda Item #2B.28 Jun 2021Page 16 of 199 MANAGEMENT'SDISCUSSIONAND ANALYSIS Agenda Item #2B.28 Jun 2021Page 17 of 199 CITY OF ATLANTIC BEACH,FLORIDA MANAGEMENT'SDISCUSSION AND ANALYSIS SEPTEMBER 30,2020 As management of the City of Atlantic Beach,Florida (the City),we offer readers of our financial statements this narrative overview and analysis for the fiscal year ended September 30,2020. Overview of the Financial Statements This management's discussion and analysis is intended to serve as an introduction to the City's basic financial statements.The City's basic financial statements are comprised of three components: 1)government—wide financial statements,2)fund financial statements,and 3)notes to the financial statements.This report also contains other supplementary information in addition to the basic financial statements themselves.The purpose of each ofthe three components of the basic financial statements is described below. Government-wide Financial Statements The government—wide financial statements are designed to provide readers with a broad overview ofthe City’s finances,in a manner similar to a private sector business.They include the Statement of Net Position and the Statement of Activities. The Statement of Net Position presents information on all of the City's assets,deferred outflows of resources,liabilities,and deferred inflows of resources with the difference between reported as net position.Net position is reported as one ofthree categories:invested in capital assets net of related debt; restricted;or unrestricted.Restricted net position is further classified as either net position restricted by enabling legislation or net position that is otherwise restricted.Overtime,increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The Statement of Activities presents information showing how the City's net position changed during the most recent fiscal year.Allchanges in net position are reported as soon as the underlying event giving rise to the change occurs,regardless of the timing of related cash flows.Thus,revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods. Both of the government—wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues,referred to as ”governmental activities,”from other functions that are intended to recover all or a significant portion of their costs through user fees and charges,referred to as ”business—type activities.”The governmental activities of the City include public safety,road maintenance and construction,parks and recreation,conservation and resource management,and general government,which include administration and other support functions.The business—type activities of the City include the utility,comprised of the water and sewer systems,the stormwater system,the sanitation service and the building code enforcement enterprise fund.The Agenda Item #2B.28 Jun 2021Page 18 of 199 CITY OF ATLANTICBEACH,FLORIDA .MANAGEMENT'SDISCUSSION AND ANALYSIS SEPTEMBER 30,2020 (continued) Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives.The City,like other state and local governments,uses fund accounting to ensure and demonstrate compliance with finance~re|ated legal requirements.All of the funds of the City can be categorized into either governmental funds,proprietary funds,or fiduciary funds. I Governmental Funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government—widefinancial statements.However,unlike the government—wide financial statements,governmental fund financial statements focus on near—term inflows and outflows of available financial resources,as well as on balances of available resources at the end ofthe fiscal year. Such information may be useful in evaluating a City's near—term financing requirements.Because the focus of governmental funds is narrower than that of the government—wide financial statements,it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the govern ment—widefinancial statements.By doing so,readers may better understand the |ong—term impact of the government's near—term financing decisions. Reconciliations are provided between the Governmental Funds Balance Sheet and the Statement of Net Position and the Governmental Funds Statement of Revenues,Expenditures,and Changes in Fund Balances and Statement of Activities to facilitate this comparison between governmental funds and governmental activities. The City maintains 12 individual governmental funds.Information is presented separately in the Governmental Funds Balance Sheet and in the Governmental Funds Statement of Revenues, Expenditures,and Changes in Fund Balances for the General Fund,which is considered to be a major fund.Data from the other 11 governmental funds are combined into a single,aggregated presentation called Nonmajor Governmental Funds.Fund data for these nonmajor governmental funds is provided in the form of combining statements.These combining statements can be found on pages 72-75 of this report. The City adopts an annual appropriated budget for all funds but is only required to present a budget comparison for its General Fund.The Schedule of Revenues,Expenditures,and Changes in Fund Balance Budget and Actual —General Fund budgetary comparison schedule and notes on pages 61-63 of this report has been provided to demonstrate compliance with this budget. I Proprietary Funds L The City maintains only one type of proprietary fund and that is enterprise funds.The enterprise funds are used to account for the activities of the water and sewer (utility),stormwater,building code enforcement,and sanitation activities. wide financial statements,only in more detail.Separate information of the utility,stormwater,sanitation and building code enforcement activities can be found in the basic proprietary fund financialstatementsonpages19-24 ofthis report.Agenda Item #2B.28 Jun 2021Page 19 of 199 CITY OF ATLANTICBEACH,FLORIDA MANAGEMENT'SDISCUSSIONAND ANALYSIS SEPTEMBER 30,2020 (Continued) Fund Financial Statements (concluded) I Fiduciary Funds Fiduciary funds are used to account for resources held for the benefit of parties outside the City (i.e., pension beneficiaries).Fiduciary funds are not reflected in the government—wide financial statements because the resources of those funds are not available to support the City's own programs.The accounting used for fiduciary funds is much like that used for proprietary funds.The basic fiduciary fund financial statements can be found on pages 2526 ofthis report. Notes to Financial Statements The notes to financial statements provide additional information that is essential to a full understanding of the data provided in the government—wide and fund financial statements.The notes begin on page 26 ofthis report. Other Information in addition to the basic financial statements and accompanying notes,this report also presents certain required supplementary information concerning the City's progress in funding its obligation to provide pension benefits to its employees and a budgetary comparison schedule for the General Fund.Required supplementary information can be found beginning on page 61 of this report.Agenda Item #2B.28 Jun 2021Page 20 of 199 CITY OF ATLANTICBEACH,FLORIDA MANAGEMENT'SDISCUSSIONAND ANALYSIS SEPTEMBER 30,2020 (Continued) Government-wide Financial Analysis Net position may serve over time as a useful indicator of a City's financial position.As can be seen in the summarized table below,the City's assets exceeded liabilities by $85,338,197 at the close of the fiscal year ended September 30,2020. By far the largest portion of the City's net position,$67,302,057 (82%),reflects its investment in capital assets (i.e.,land,buildings,equipment,and infrastructure),less any related,outstanding debt used to acquire those assets.The City uses these capital assets to provide services to citizens;consequently,these assets are not available for future spending.Although the City's investment in capital assets is reported net of related debt,it should be noted that the resources needed to repay this debt must be provided from *other sources,since the capital assets themselves cannot be used to liquidate these liabilities. A portion of the City's net position,$6,117,783 (8%),represents resources that are subject to external restrictions on how they may be used.The remaining balance of unrestricted net position,$11,918,357 (10%),is used to meet the government's ongoing obligations to citizens and creditors. City of Atlantic Beach's Net Position September 30,2020 and 2019 (In Thousands) Governmental Business-type Activities Activities Totals 2020 2019 2020 2019 2020 2019 Current and other assets $11,099 $9,762 $15,549 $14,513 $26,648 24,275 Capital assets 45,237 45,690 36,652 38,128 81,889 83,818 Total Assets 56,336 55,452 52,201 52,641 108,537 108,093 Deferred Outflow 2,154 2,300 1,250 1,526 3,404 3,826 Long—term liabilities outstanding 7,580 7,828 15,839 17,590 23,419 25,418 Other liabilities 1,030 1,011 1,525 1,740 2,555 2,751 Total Liabilities 8,610 8,838 17,364 19,330 25,974 28,169 Deferred Inflow 541 922 88 436 629 1,358 Net Position: netRestricted 3,276 2,184 2,842 4,135 6,118 6,319Unrestricted2,167 1,538 9,751 6,931 11,918 8,469TotalNetPosition$49,339 $47,992 $35,999 $34,401 $85,338 $82,393 Agenda Item #2B.28 Jun 2021Page 21 of 199 CITYOF ATLANTICBEACH,FLORIDA MANAGEMENT'SDISCUSSIONAND ANALYSIS SEPTEMBER 30,2020 (Continued) As illustrated in the schedule on page vi,the City was able to report positive balances in all categories of net position,both for the government as a whole,as well as for its separate governmental and business- type activities.The same situation held true for the prior fiscal year. City of Atlantic Beach's Change in Net Position For the Years Ended September 30,2020 and 2019 (In Thousands) Governmental Business-type Activities Activities Total 2020 2019 2020 2019 2020 2019 Revenues: Program Revenues: Charges for Services $1,056 $988 $12,565 $12,265 $13,621 $13,253 Operating Grants and Contributions 278 186 0 732 278 918 Capital Grants and Contributions 73 240 432 808 505 1,048 General Revenues: Property Taxes 5,912 5,519 0 0 5,912 5,519 Public Service Tax and Franchise Fees 1,856 1,819 0 0 1,856 1,819 Fuel Taxes 544 607 0 0 544 607 Discretionary Sales Surtax 915 924 0 0 915 924 State Shared Revenue 1,821 1,863 0 0 1,821 1,863 Other 363 312 240 472 603 784 Total Revenues 12,818 12,458 13,237 14,277 26,055 26,735 Expenses: General Government 2,536 2,805 0 0 2,536 2,805 Public Safety 6,582 6,302 O 0 6,582 6.303 Road Maintenance and Construction 1,866 2,357 0 0 1,866 2,357 Parks and Recreation 1,549 1,652 0 0 1,549 1,652 Conservation and Resource Management 23 25 0 0 23 25 interest/FiscalCharges on Long- term Debt 47 44 0 0 47 44 Utility 0 0 6,926 7,213 6,926 7,213 Stormwater 0 0 1,369 1,609 1,369 1,609 Building Code Enforcement 0 0 545 550 545 550TotalExpenses12,603 13,185 10,507 11,082 23,110 24,268Transfers1,132 658 ,(1,132)(658)0 0ChangeinNetPosition1,347 (69)1,598 2,537 2,945 2,468NetPosition-Beginning 47,992 48,061 34,401 31,864 82,393 79,925$49,33NetPosition-Ending 9 $47,992 $35,999 $34,401 $85,338 $82,393 Agenda Item #2B.28 Jun 2021Page 22 of 199 CITY OF ATLANTICBEACH,FLORIDA MANAGEMENT'SDISCUSSIONAND ANALYSIS SEPTEMBER 30,2020 (Continued) Fund Financial Analysis As noted earlier,the City uses fund accounting to ensure and demonstrate compliance with finance- related legal requirements.Following is a summary of fund activity financial information forthe fiscal year, rounded to the nearest thousand dollars: I Governmental Funds At the end of the current fiscal year,the City's governmental funds reported a combined ending fund balance of $10,092,315,an increase of $1,315,899 in comparison with the prior year. The General Fund is the chief operating fund of the City.At the end of the current fiscal year,the unassigned fund balance was $2,923,600,which equated to 24%of total General Fund expenditures without transfers.The net result of various revenue and expense items resulted in an increase to the City's General Fund of $472,356 or 7%during the current fiscal year.Property tax revenues increased by $392,607 or 7%from the previous year.This was a result of an increase in the taxable values.General Fund transfers in increased by $248,960,and there was no transfers out.Overall,general fund expenditures decreased by $356,900 or 3%.This can be attributed to the COVlD—19pandemic. Nonmajor governmental funds consisting of special revenue funds,the capital projects fund and the debt service fund have a combined fund balance of $3,084,897.The net increase in fund balance after transfers in nonmajor governmental funds was $843,543.The increase in the fund was related to the decrease in Capital Outlay Expenditures as many projects were put on hold due to the COVlD~19 pandemic. Proprietary Funds The City's proprietary funds provide the same type of information found in the government—wide financial statements,but in more detail.During the fiscal yearthe proprietary funds recorded revenues of $12,534,122,expenses of $10,025,601,net non-operating revenue of $(209,877)and net capital contributions,grants and transfers of $431,653.The net position in the proprietary funds increased $1,598,444 as a result of the fiscal year's activities.The unrestricted net position of the enterprise funds amounted to $9,751,310 at the end of fiscal year 2020. Stormwater rates stayed constant in fiscal year 2020 as there were no rate changes.The $8.39 per ERU is approximately 67%,compared to 61%for the prior year,of the total operating expenses of $1,326,171 needed to fully fund the operation with charges for service. During fiscal year 2020,the Sanitation Fund netted an increase in net position of $38,803. Net BudgetTheoverall net difference from the final budgeted resources (revenues and other financing sources)andadjustedfinalbudgeteduses(expenditures and other financing uses)was a deficit of$400,366.Theactualincreaseinfundbalancewas$472,356.This resulted in a $872,722 positive budgetary variance.Agenda Item #2B.28 Jun 2021Page 23 of 199 CITY OF ATLANTICBEACH,FLORIDA MANAGEMENT'SDISCUSSIONAND ANALYSIS SEPTEMBER 30,2020 (Continued) Capital Assets and Debt Administration Capital Assets—The City's investment in capital assets,net of related depreciation,for its governmental and business—type activities as of September 30,2020,amounted to $81,889,145.This investment in capital assets includes land,land improvements,land easements,buildings and infrastructure improvements,equipment,and construction in progress. The total change in the City's capital assets,net of related depreciation,for the current fiscal year was a decrease of $453,240 or 1.0%for governmental activities and a decrease of $1,475,559 or 3.9%for business~type activities. Capital asset events during the current fiscal year included the following: 'Governmental Activities Buildings reflected a net decrease of $170,395 as a result of depreciation. Intangible Assets reflected a net increase of $52,165.This asset category includes land easements and computer software. Improvements Other Than Buildings reflected a net decrease of $422,264.This represents capital asset increase of $286,943 offset by depreciation of $709,207. Equipment reflected a net decrease of $82,160.This represents capital asset increase of $522,602, offset by depreciation of $604,762. Construction in progress increased by $169,414. I Business~tyge Activities Buildings reflected a net decrease in asset value of$8,442 from depreciation. Improvements Other Than Buildings reflected a net decrease of$2,138,595.This represents capital asset increases of 157,244,offset by depreciation of $2,295,839. offset ofConstructioninProgress had a net increase of $748,386.10 Agenda Item #2B.28 Jun 2021Page 24 of 199 CITYOF ATLANTICBEACH,FLORIDA MANAGEMENT'SDISCUSSIONAND ANALYSIS SEPTEMBER 30,2020 (Continued) City of Atlantic Beach's Capital Assets (Net of Depreciation) (In Thousands) Governmental Business—type Activities Activities Totals 2020 2019 2020 2019 2020 2019 Land $11,914 $11,914 $1,656 $1,656 $13,570 $13,570 lntangibles 104 52 213 213 317 265 Buildings 6,805 6,975 27 36 6,832 7,011 lmprovements—Other 24,129 24,551 31,291 33,429 55,420 57,980 Equipment 1,218 1,300 1,027 1,103 2,245 2,403 Construction in Progress 1,067 897 2,439 1,690 3,506 2,587 Total $45,237 $45,689 $36,653 $38,127 $81,890 $83,816 Additional information on the City's capital assets can be found in Note 5 on pages 40-41 ofthis report. Long-term Debt At the end ofthe 2020 fiscal year,the City had total bonded debt outstanding of$15,078,028.The amount of $13,748,028 represents the City's debt related to its business type activities.This amount was comprised of debt secured solely by specified revenue sources.A detailed listing of the City's debt can be found in the table below. City of Atlantic Beach's Outstanding Debt September 30, (in Thousands) 2020 2019 Governmental Activities: Capital Improvement Revenue Bonds,Series 2018 $1,330 $1,400 Business—type Activities: StateF.D.E.P.State Revolving Funds Loan,2009 5,086 5,430CapitalLeasePayable-2018 139 205Total$15,078 $16,835Debtservicecoveragecalculationscanbefoundonpage77.Additional information on the City's long-term debt can be found in Note 6 on pages 4245 of this report.11 Agenda Item #2B.28 Jun 2021Page 25 of 199 crrv or ATLANTIC BEACH,FLORIDA lV|ANAGElVlEI\lT’S DISCUSSION AND ANALYSIS SEPTENIBER 30,2020 (Concluded) Revenue Highlights: -Total General Fund Revenues for 2020 were $409,255 higher than 2019 revenue (page Increase in properly tax revenue of $392,607 is the largest contributor to this increase. I The 2020 taxable property values were about 7.4%higher than the 2019 values.The City C ovotedtousethesarnernlllagerateof3.2285 mills.The purpose foradopting the millage r a t e of3.2285 was to rnalrltaln 6 level of ad valorern tax revenue sufflclerlt to maintain adequate fund ing forthe exi ting level of services at the estimated cost and to continue to maintain the city's I n f r a s t r u c t u r e and adequate reserves.The final gross taxable property value was $19,071,720.Ad valor em taxesof $5,512,053 represent 53%of the General Fund revenues for 2020. -The 2020 intergovernmental revenues of $1,997,331 make up 17.8%of general fund re ve nu es . This is a decrease of $226,900 over 2019. -The City's investment portfolio is valued at approximately 517,432,327 as of September 2020.The investrrlents showed a gain of $553,014 ft)!’the year. Expenditure Highlights: -Total Governmental Fund Expenditures decreased in current year by $345,729 when compare d toprior vear.capital expenditures decreased from $1,205,555 in 2019 to $1,029,051 in 2020.This dec rea se is due to projects not being able to be completed due to the COVID-19 pandemic. Requests for information The financial report is designed to provide a general overview of the city's finances for all t h o s e withan interest in the C'ty’s Finances.Questions concerning any of the inforrna I n provided in t h is reportor requests for additional financial information should be addressed to the city of Atlantic Bea ch, Finance Director,800 Seminole Road,Atlantic Beach,Florida 32233. Melissa Burns Director of Finance 12 Agenda Item #2B.28 Jun 2021Page 26 of 199 BASIC FINANCIALSTATEM ENTS These basic financial statements contain Government—wide,Fund FinancialStatements and Notes to Financial Statements Agenda Item #2B.28 Jun 2021Page 27 of 199 CITYOF ATLANTIC BEACH,FLORIDA STATEMENT OF NET POSITION SEPTEMBER 30,2020 WITH COMPARATIVE TOTALS FOR SEPTEMBER 30,2019 Primary Government Governmental Business~type 2019 Activities Activities Total Totals ASSETS Equity in pooled cash and investments S 6,093,404 S 12,017,397 S 18,110,801 S 14,619,837 Cash with fiscal agent —-—1,443,312 Receivables,current: Customer accounts,net 54,055 806,968 861,023 919,865 Intergovernmental and other 1,198,857 131,817 1,330,674 1,046,782 Notes receivable,net 760 15,759 16,519 16,519 Inventory 32,256 60,763 93,019 102,905 Prepaid expenses 352,394 -352,394 4,852 Restricted assets: Equity in pooled cash and investments 3,365,134 2,396,286 5,761,420 6,000,046 Capital assets: Non-depreciable 12,980,937 4,094,817 17,075,754 16,157,954 Depreciable,net 32,255,794 32,557,597 64,813,391 67,659,990 Notes receivable,noncurrent 1,520 119,320 120,840 121,286 TOTAL ASSETS 56,335,111 52,200,724 108,535,835 108,093,348 DEFERREDOUTFLOWS OF RESOURCES Deferred outflows related to pensions 2,097,174 687,502 2,784,676 3,157,133 Deferred outflows —loss on refunding —539,716 539,716 647,660 Deferred outflows related to OPEB 57,065 23,219 80,284 21,385 TOTAL DEFERRED OUTFLOWS OF RESOURCES 2,154,239 1,250,437 3,404,676 3,826,178 LIABILITIES Accounts payable and accrued expenses 716,839 423,279 1,140,118 1,398,881 Construction costs payable 10,616 38,160 48,776 26,191 Due to other governments 80,064 53,809 133,873 41,063 Unearned revenue 185,438 181,993 367,431 347,581 Accrued interest payable 23,608 158,056 181,664 201,677 Customer deposits 13,108 669,629 682,737 734,906 Long-term obligations: Due within one year 279,663 1,783,557 2,063,220 1,971,799 Due in more than one year 7,300,193 14,055,876 21,356,069 23,446,085 TOTAL LIABILITIES 8,609,529 17,364,359 25,973,888 28,168,183 DEFERRED INFLOWS OF RESOURCES Deferred inflows related to pensions 394,463 28,200 422,663 1,326,445 Deferred inflows related to OPEB 146,256 59,507 205,763 31,903 Total deferred inflows of resources 540,719 87,707 628,426 1,358,348 NET POSITION Net investment in capital assets 43,896,115 23,405,942 67,302,057 67,604,870 Restricted for: General government facilities 257,689 —257,689 257,689 Public safety 119,127 —119,127 299,845 Road maintenance and construction 2,687,062 —2,687,062 1,318,572 Other purposes 212,062 —212,062 308,383 Debt service —280,916 280,916 280,916 Renewal and replacement —250,000 250,000 250,000 Utility rate stabilization —400,000 400,000 400,000 Utility system improvements ~1,715,370 1,715,370 2,756,853 —Unrestricted 2,167,047 9,751,310 11,918,357 8,468,635TOTALNETPOSITIONS49,339,102 S 35,999,095 S 85,338,197 S 82,392,995Seeaccompanyingnotes.13 Agenda Item #2B.28 Jun 2021Page 28 of 199 CITYOF ATLANTICBEACH,FLORIDA STATEMENT OF ACTIVITIES FOR THE YEARENDED SEPTEMBER 30,2020 WITH COMPARATIVE TOTALS FOR THE YEARENDED SEPTEMBER 30,2019 Program Revenues Net (Expense)Revenue and Operating Capital Changes in Net Position Charges for Grant and Grant and Governmental Business-Type 2019 FUNCTIONS/PROGRAMS Expenses Services Contributions Contributions Activities Activities Total Totals PRIMARYGOVERNMENT: Governmental activities: General government S 2,536,219 S 225,216 S 1,175 S 72,921 S (2,236,907)S -S (2,236,907)S (2,386,622) Public safety 6,581,867 664,562 150,341 -(5,766,964)-(5,766,964)(5,609,943) Transportation 1,865,563 120,170 103,534 -(1,641,859)-(1,641,859)(2,176,387) Parks and recreation 1,549,470 46,320 --(1,503,150)-(1,503,150)(1,544,697) Conservation and resource management 22,714 -22,505 -(209)-(209)(8,698) Interest on long-term debt 47,215 ---(47,215)-(47,215)(44,700) Total governmental activities 12,603,048 1,056,268 277,555 72,921 (11,196,304)—(11,196,304)(11,771,047) Business-type activities Utility 6,925,617 9,325,440 -431,653 -2,831,476 2,831,476 2,501,362 Stormwater 1,368,718 894,776 -—-(473,942)(473,942)(715,576) Sanitation 1,667,152 1,973,819 -~—306,667 306,667 970,386 Building code enforcement 544,757 370,961 ---(173,796)(173,796)(34,107) Total business-type activities 10,506,244 12,564,996 -431,653 -2,490,405 2,490,405 2,722,065 TOTAL PRIMARYGOVERNMENT S 23,109,292 S 13,621,264 S 277,555 S 504,574 S (11,196,304)5 2,490,405 S (8,705,899)S (9,048,982) GENERAL REVENUES Taxes: Property taxes,levied for general purposes 5,912,053 -5,912,053 5,519,446 Public service taxes and franchise fees 1,856,292 —1,856,292 1,819,333 Fuel taxes levied for transportation purposes 543,623 -543,623 607,300 Discretionary Sales Surtax 914,697 -914,697 924,384 State shared revenue 1,821,375 -1,821,375 1,862,114 Investment earnings (loss)341,496 193,740 535,236 647,147 Miscellaneous 21,673 46,152 67,825 137,132 Gain (loss)on disposal of capital assets ---623 TRANSFERS 1,131,853 (1,131,853)-- Total general revenues and transfers 12,543,062 (891,961)11,651,101 11,517,479 CHANGE IN NET POSITION 1,346,758 1,598,444 2,945,202 2,468,497 NET POSITION,beginning of year 47,992,344 34,400,651 82,392,995 79,924,498 NET POSITION,end of year S 49,339,102 S 35,999,095 S85,338,197 S 82,392,995 See accompanying notes. 14 Agenda Item #2B.28 Jun 2021Page 29 of 199 CITYOF ATLANTIC BEACH,FLORIDA BALANCESHEET —GOVERNMENTAL FUNDS AS OF SEPTEMBER 30,2020 WITH COMPARATIVE TOTALS FOR SEPTEMBER30,2019 ASSETS Equity in pooled cash and investments Cash with fiscal agent Receivables,net Customer accounts,net Intergovernmental and other Notes receivable,current Inventory Prepaid expenditures Due from other funds Notes receivable,non-current TOTAL ASSETS LIABILITIES Accounts payable and accrued liabilities Construction costs payable Due to other governments Due to other funds Deposits Unearned revenue TOTAL LIABILITIES FUND BALANCE Nonspendable: Inventory Prepaids Restricted for: Public safety Road maintenance and construction Other capital projects Other purposes Committed to: Conservation and resource management Assigned to: Community redevelopment Operating reserves TOTAL FUND BALANCESTOTALLIABILITIES,DEFERREDINFLOWSTOTALLIABILITIESANDFUNDBALANCES 2020 Non-Major General Governmental 2019 Fund Funds Total Totals $6,093,404 $3,365,134 $9,458,538 $8,586,993 ———94,850 54,055 —54,055 116,007 939,864 258,993 1,198,857 914,965 760 -760 760 32,256 —32,256 42,142 350,846 1,548 352,394 4,852 394,451 —394,451 283,396 1,520 —1,520 1,520 $7,867,156 $3,625,675 $11,492,831 $10,045,485 582,319 134,520 716,839 790,606 3,270 7,346 10,616 19,936 80,064 —80,064 — —394,451 394,451 283,396 8,647 4,461 13,108 9,543 185,438 -185,438 165,588 859,738 540,778 1,400,516 1,269,069 32,256 —32,256 42,142 350,846 1,548 352,394 4,852 —119,127 119,127 299,845 —2,687,062 2,687,062 1,318,572 —257,689 257,689 257,689 —212,062 212,062 308,383 -77,732 77,732 77,940 50,000 —50,000 50,000 3,650,716 -3,650,716 3,427,234 7,007,418 3,084,897 10,092,315 8,776,416$7,867,156 $3,625,675 $11,492,831 $10,045,485Seeaccompanyingnotes.15 Agenda Item #2B.28 Jun 2021Page 30 of 199 CITYOF ATLANTICBEACH,FLORIDA RECONCILIATIONOF BALANCESHEET OF GOVENRMENTALFUNDS TO THE STATEMENT OF NET POSITION SEPTEMBER 30,2020 WITH COMPARATIVETOTALS FOR SEPTEMBER30,2019 Amounts reported for governmental activities in the statement of net position are different because: 2020 2019 FUND BALANCES-TOTAL GOVERNMENTALFUNDS S 10,092,315 S 8,776,416 Capital assets used in governmental activities are not financial resources and,therefore,are not reported in the governmental funds.45,236,731 45,689,971 Deferred outflows of resources represent an consumption of net position or fund balance that applies to a future period(s)and,therefore,are not reported in the governmental funds.2,154,239 2,300,441 Deferred inflows of resources represent an increase in net position or fund balance that applies to a future period(s)and,therefore,are not reported in the governmental funds.(540,719)(922,021) interest payable on long—termdebt does not require current financial resources and therefore,is not reported as a liability in governmental funds.(23,608)(24,850) Long-term liabilities (including bonds and notes payable,compensated absences liability,OPEB obligation,and net pension liabilities) are not due and payable in the current period and,therefore,are not reported in the governmental funds. This is the amount of the long—termobligations (7,579,856)(7,827,613) NET POSITION OF GOVERNMENTALACTIVITIES S 49,339,102 S 47,992,344 See accompanying notes.16 Agenda Item #2B.28 Jun 2021Page 31 of 199 CITYOF ATLANTICBEACH,FLORIDA STATEMENT OF REVENUES,EXPENDITURES,AND CHANGES IN FUND BALANCES-GOVERNMENTALFUNDS FOR THE YEARENDEDSEPTEMBER 30,2020 WITH COMPARATIVE TOTALS FOR THE YEARENDEDSEPTEMBER30,2019 2020 Non-major General Governmental 2019 Fund Funds Total Totals REVENUES: Property taxes $5,912,053 $—$5,912,053 $5,519,446 Non-property taxes 1,271,015 1,458,320 2,729,335 2,713,883 Licenses and permits 905,755 —905,755 795,447 Intergovernmental revenue 1,997,831 -1,997,831 2,224,731 Charges for services 759,599 52,823 812,422 785,278 Fines and forfeitures 52,945 20,766 73,711 63,367 Investment earnings (loss)292,108 49,390 341,498 247,851 Miscellaneous revenues 22,848 22,506 45,354 79,947 Total revenues 11,214,154 1,603,805 12,817,959 12,429,950 EXPENDITURES: General government 2,407,069 22,714 2,429,783 2,820,090 Public safety 6,420,395 41,986 6,462,381 6,357,114 Transportation 1,384,495 -1,384,495 1,707,217 Culture/recreation 1,209,480 265 1,209,745 1,368,716 _ - Capital outlay 661,967 367,084 1,029,051 1,206,655 Debt service -118,458 118,458 19,850 Total expenditures 12,083,406 550,507 12,633,913 13,479,642 EXCESS(DEFICIENCY)OF REVENUES OVER EXPENDITURES (869,252)1,053,298 184,046 (1,049,692) OTHER FINANCING SOURCES (USES) Transfers in 1,341,608 1,288,458 2,630,066 1,092,648 Transfers (out)—(1,498,213)(1,498,213)(435,000) TOTAL OTHER FINANCINGSOURCES(USES)1,341,608 (209,755)1,131,853 657,648 NET CHANGE IN FUND BALANCE 472,356 843,543 1,315,899 (392,044) FUND BALANCE,beginning of year 6,535,062 2,241,354 8,776,416 9,168,460 FUND BALANCE,end of year $7,007,418 S 3,084,897 $10,092,315 $8,776,416 See accompanying notes.17 Agenda Item #2B.28 Jun 2021Page 32 of 199 CITYOF ATLANTICBEACH,FLORIDA RECONCILIATIONOF THE STATEMENT OF REVENUES,EXPENDITURES,AND CHANGES IN FUND BALANCESOF GOVERNMENTALFUNDS TO THE STATEMENT OF ACTIVITIES FOR THE YEARENDEDSEPTEMBER30,2020 WITH COMPARATIVE TOTALS FOR THE YEARENDEDSEPTEMBER30,2019 Amounts reported for governmental activities in the statement of net activities are different because: NET CHANGE IN FUND BALANCES-TOTAL GOVERNMENTALFUNDS Governmental funds report capital outlay as expenditures.However, in the statement of activities,the cost of these assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount of capital assets recorded in the current period. This is the amount of depreciation recorded in the current period. Long—term obligations including bonds and notes payable,compensated absences and other post—employment benefit obligations are reported as liabilities in the government-wide statement of net position but are not reported as liabilities in the governmental funds because they do not require the use of current financial resources: This is the repayment of bond principal reported as expenditures in governmental funds. This is the change in accrued interest payable on |ong—term obligations. This is the change in accrued compensated absences during the year. Other postemployment benefit (OPEB)expense is reported in the statement of activities which differs from OPEB expenditures as report in the governmental funds: This amount represents the change in deferred inflows related to OPEB. This amount represents the change in deferred outflows related to OPEB. This amount represents the change in the total OPEB liability. Pension expense is reported in the statement of activities which differs from pension expenditures as reported in the governmental finds: This amount represents the change in deferred inflows related to pensions. This amount represents the change in deferred outflows related to pensions. This amount represents the change in the net pension liability. CHANGE IN NET POSITION OF GOVERNMENTALACTIVITIES (See accompanying notes.18 2020 $1,315,899 1,056,082 (1,509,322) 70,000 1,242 (184,664) (123,417) 41,755 66,177 504,719 (187,957) 296,244 $1,346,758 2019 $(392,044) 1,219,139 (1,367,154) (24,850) (19,568) (10,015) (859) (22,547) (464,962) (34,244) 1,048,798 $(68,306)Agenda Item #2B.28 Jun 2021Page 33 of 199 CITYOF ATLANTICBEACH,FLORIDA STATEMENT OF NET POSITION —PROPRIETARY FUNDS SEPTEMBER 30,2020 WITH COMPARATIVE TOTALS FOR SEPTEMBER30,2019 2020 Business Type Activities -Enterprise Funds Building Code 2019 Utility Stormwater Sanitation Enforcement Totals Totals ASSETS Current assets: Equity in pooled cash and investments $9,900,286 $1,032,739 $669,146 $415,226 $12,017,397 $8,345,121 Cash with fiscal agent ---~-1,348,462 Accounts receivables,net 663,420 56,248 87,300 -806,968 803,858 Due from other governments 35,244 -96,573 -131,817 131,817 Notes receivable -current 15,759 —--15,759 15,759 Inventory 60,763 -—-60,763 60,763 Total current assets 10,675,472 1,088,987 853,019 415,226 13,032,704 10,705,780 Noncurrent assets: Restricted assets: Equity in pooled cash and investments 2,396,286 ~--2,396,286 3,687,769 Notes receivable -noncurrent 119,320 --~119,320 119,766 Capital assets: Non-depreciable 2,215,589 1,879,228 --4,094,817 3,346,431 Depreciable,net 24,469,953 7,995,578 2,474 89,592 32,557,597 34,781,542 Total noncurrent assets 29,201,148 9,874,806 2,474 89,592 39,168,020 41,935,508 Total assets 39,876,620 10,963,793 855,493 504,818 52,200,724 52,641,288 DEFERREDOUTFLOWS OF RESOURCES Deferred outflows related to pensions 529,430 64,655 43,458 49,959 687,502 872,002 Deferred outflows -refunding loss 469,553 70,163 ~-539,716 647,660 Deferred outflows related to OPEB 14,410 3,269 ~5,540 23,219 6,075 Total deferred outflows of resources 1,013,393 138,087 43,458 55,499 1,250,437 1,525,737 Continued... See accompanying notes. 19 "7 Agenda Item #2B.28 Jun 2021Page 34 of 199 CITYOF ATLANTICBEACH,FLORIDA STATEMENT OF NET POSITION -PROPRIETARYFUNDS (concluded) SEPTEMBER 30,2020 WITH COMPARATIVE TOTALS FOR SEPTEMBER 30,2019 2020 Business Type Activities —Enterprise Funds Building Code 2019 Utility Stormwater Sanitation Enforcement Totals Totals LIABILITIES Current liabilities: Accounts payable and accrued liabilities 5 102,348 5 185,650 5 120,702 5 14,579 5 423,279 5 608,275 Construction costs payable 6,255 31,905 --38,160 6,255 Due to other governments ---53,809 53,809 41,063 Unearned revenue 90,605 29,898 61,490 -181,993 181,993 Compensated absences 43,614 3,046 ~10,878 57,538 44,220 Bonds and notes payable,current 1,527,497 198,522 ~-1,726,019 1,686,515 Total current liabilities 1,770,319 449,021 182,192 79,266 2,480,798 2,568,321 Noncurrent liabilities: Liabilitiespayable from restricted assets: Customer deposits 669,629 —--669,629 725,363 Interest payable 145,834 12,222 --158,056 176,827 Compensated absences 213,662 11,144 -32,293 257,099 205,783 Other postemployment obligation payable 68,243 15,481 -26,239 109,963 133,514 Net pension liability 1,283,571 156,751 105,361 121,122 1,666,805 1,772,211 Bonds and notes payable,noncurrent portion 11,101,931 920,078 --12,022,009 13,748,028 Total noncurrent liabilities 13,482,870 1,115,676 105,361 179,654 14,883,561 16,761,726 Total liabilities 15,253,189 1,564,697 287,553 258,920 17,364,359 19,330,047 DEFERREDINFLOWS OF RESOURCES Deferred inflows related to pensions 21,716 2,652 1,783 2,049 28,200 427,263 Deferred inflows related to OPEB 36,930 8,378 -14,199 59,507 9,064 Total deferred inflows of resources 58,646 11,030 1,783 16,248 87,707 436,327 NET POSITION Net investment in capital assets 14,519,412 8,794,464 2,474 89,592 23,405,942 23,334,835 Restricted for: Debt retirement 280,916 --—280,916 280,916 Renewal and replacement 250,000 ---250,000 250,000 Utility rate stabilization 400,000 ---400,000 400,000 Utility system improvements (expendable)1,715,370 -—-1,715,370 2,756,853 Building code enforcement —-—195,557 195,557 447,232 Unrestricted 8,412,480 731,689 607,141 -9,751,310 6,930,815 Total net position 5 25,578,178 5 9,526,153 5 609,615 5 285,149 5 35,999,095 5 34,400,651 See accompanying notes. 20 Agenda Item #2B.28 Jun 2021Page 35 of 199 CITYOF ATLANTICBEACH,FLORIDA STATEMENT OF REVENUES,EXPENSES,AND CHANGES IN NET POSITION -PROPRIETARY FUNDS FOR THE YEARENDEDSEPTEMBER 30,2020 WITH COMPARATIVE TOTALS FOR THE YEAR ENDEDSEPTEMBER 30,2019 2020 Business Type Activities -Enterprise Funds Building Code 2019 Utility Stormwater Sanitation Enforcement Totals Total OPERATING REVENUES: Charges for services Customer cha rges S 9,300,483 S 894,776 S 1,915,650 S 370,961 S 12,481,870 S 12,133,524 Franchise permits ~-9,000 —9,000 13,500 Miscellaneous revenues 43,252 --~43,252 67,291 Total operating income 9,343,735 894,776 1,924,650 370,961 12,534,122 12,214,315 OPERATING EXPENSES: Personnel services 1,827,004 366,654 47,747 422,228 2,663,633 2,625,868 Contractual services 375,144 92,471 1,458,853 17,835 1,944,303 2,364,023 Supplies 404,897 24,114 ~13,609 442,620 534,903 Repairs and maintenance 89,111 -5,671 10,940 105,722 224,337 Utilities 351,447 —-—351,447 352,529 Depreciation 1,899,373 652,585 771 19,254 2,571,983 2,577,417 Intergovernmental charges 1,321,314 162,745 152,276 50,336 1,686,671 1,494,710 Other expenses 219,231 27,602 1,834 10,555 259,222 386,370 Total operating expenses 6,487,521 1,326,171 1,667,152 544,757 10,025,601 10,560,157 OPERATING INCOME (LOSS)2,856,214 (431,395)257,498 (173,796)2,508,521 1,654,158 NONOPERATING REVENUE(EXPENSE) Connection charges 24,957 ---24,957 44,018 lntergovernmental --~--731,746 Franchise fees ~-49,169 —49,169 73,964 investment earnings (loss)234,288 (31,263)8,923 (18,208)193,740 399,295 Interest expense (438,096)(42,547)--(480,643)(522,969) Other,net 2,900 --—2,900 5,800 Total nonoperating revenues (expense)(175,951)(73,810)58,092 (18,208)(209,877)731,854 Continued... See accompanying notes. 21 Agenda Item #2B.28 Jun 2021Page 36 of 199 CITYOF ATLANTIC BEACH,FLORIDA STATEMENT OF REVENUES,EXPENSES,AND CHANGES IN NET POSITION -PROPRIETARYFUNDS (concluded) FOR THE YEARENDEDSEPTEMBER 30,2020 WITH COMPARATIVE TOTALS FOR THE YEARENDEDSEPTEMBER30 2019 2020 Business Type Activities -Enterprise Funds Building Code 1019 UIi|i¢Y Stormwater Sanitation Enforcement Totals Total INCOME (LOSS)BEFORECONTRIBUTIONSAND TRANSFERS 3 2,580,163 S (505,205)5 315,590 5 (192,004)5 2,298,644 5 2,386,012 CAPITALCONTRIBUTIONS System development charges 427,040 ——~427,040 808,439 Capital grants and contributions 4,513 —--4,513 A Total capite)contributions 431,553 ---431,653 808,439 TRANSFERS Transfers in -185,000 A -285,000 200,000 Transfers out (740,055)(400,000)(276,787)(1,416,853)(357,648) Tota)transfers (740,066)(115,000)(276,757)»(1,131,853)(657,643) CHANGE IN NET POSITION Z,371,850 (620,205)38,303 (191,004)1,598,444 2,536,803 NETPOSITION,beginning of year 23,206,328 10,146,358 570,812 477,153 34,400,651 31,863,848 NEI Posmom,end of year 5 15,573,173 5 9,525,153 5 505,515 5 235,149 5 35,999,095 5 34,400,551 See accompanying notes. 22 Agenda Item #2B.28 Jun 2021Page 37 of 199 CITYOF ATLANTIC BEACH,FLORIDA STATEMENT OF CASH FLOWS FOR THE YEARENDEDSEPTEMBER 30,2020 WITH COMPARATIVE TOTALS FOR THE YEARENDEDSEPTEMBER30,2019 CASH FLOWS FROM OPERATING ACTIVITIES: Receipts from customers Payments to suppliers Payments for salaries and benefits Net cash flows from operating activities CASH FLOWS FROM NONCAPITAL FINANCINGACTIVITIES: Transfers from (to)other funds Change in amounts due from/to other funds Connection charges received Operating grants Franchise fees received Net cash flows from noncapital financing activities CASH FLOWS FROM CAPITAL AND RELATEDFINANCING ACTIVITIES: Acquisition and construction of capital assets,net of related payables Principal paid on notes,bonds and lease obligations interest paid on borrowings and other debt costs Capital contributions and impact fees received, net of change in related receivables Net cash flows from capital and related financing activities CASH FLOWS FROM INVESTING ACTIVITIES Interest on invested funds Other income Net cash flows from investing activities NET INCREASE(DECREASE)IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS,beginning of year CASHAND CASH EQUIVALENTS,end of year As shown in the Accompanying Financial Statements Equity in cash and investments Cash with fiscal agent Restricted equity in cash and investments Total cash and cash equivalents Noncash financing and investing activities: Amortization of refunding loss 2020 Business Type Activities —Enterprise Funds Building Code 2019 Utility Stormwater Sanitation Enforcement Total Totals $9,286,144 $891,860 $1,926,759 $383,707 $12,488,470 $12,129,837 (2,920,335)(313,713)(1,623,743)(117,190)(4,974,981)(5,201,235) (2,029,661)(378,666)(67,404)(433,489)(2,909,220)(2,812,030) 4,336,148 199,481 235,612 (166,972)4,604,269 4,116,572 (740,066)(115,000)(276,787)-(1,131,853)(657,648) -~—--(367,030) 24,957 -~-24,957 44,018 ~--—-731,746 --49,169 -49,169 73,964 (715,109)(115,000)(227,618)-(1,057,727)(174,950) (530,595)(455,000)-(78,925)(1,064,520)(912,551) (1,492,547)(193,968)--(1,686,515)(1,647,556) (361,078)(30,392)--(391,470)(434,026) 431,653 ~--431,653 830,737 (1,952,567)(679,360)-(78,925)(2,710,852)(2,163,396) 234,288 (31,263)8,924 (18,208)193,741 399,295 2,900 ---2,900 5,800 237,188 (31,263)8,924 (18,208)196,641 405,095 1,905,660 (626,142)16,918 (264,105)1,032,331 2,183,321 10,390,912 1,658,881 652,228 679,331 13,381,352 11,198,031 $12,296,572 $1,032,739 $669,146 $415,226 $14,413,683 $13,381,352 $9,900,286 $1,032,739 $669,146 $415,226 $12,017,397 $8,345,121 -----1,348,462 2,396,286 ---2,396,286 3,687,769 $12,296,572 $1,032,739 $669,146 $415,226 $14,413,683 $13,381,352 $93,911 $14,033 $-$-$107,944 $107,943 Continued... See accompanying notes. 23 Agenda Item #2B.28 Jun 2021Page 38 of 199 CITYOF ATLANTICBEACH,FLORIDA STATEMENT OF CASH FLOWS (concluded) FOR THE YEARENDED SEPTEMBER 30,2020 WITH COMPARATIVETOTALS FOR THE YEARENDEDSEPTEMBER30,2019 2020 Business Type Activities -Enterprise Funds See accompanying notes. 24 Building Code 2019 Utility Stormwater Sanitation Enforcement Total Totals Reconciliation of operating income (loss)to net cash provided (used)by operating activities: Operating income (loss)$2,856,214 $(431,395)$257,498 $(173,796)$2,508,521 $1,654,158 Adjustments to reconcile operating income to net cash provided (used)by operating activities: Depreciation expense 1,899,373 652,585 771 19,254 2,571,983 2,577,417 (Increase)decrease in accounts receivable (2,303)(2,916)2,109 —(3,110)(134,944) (increase)decrease in notes receivable 446 --~446 1,257 (Increase)decrease in amounts due from other governments -~-12,746 12,746 15,090 Increase (decrease)in accounts payable (159,191)(6,781)(5,109)(13,915)(184,996)155,637 increase (decrease)in compensated absences 52,267 426 —11,941 64,634 15,029 Increase (decrease)in customer deposits (55,734)---(55,734)34,119 (Increase)decrease in OPEB related deferred outflows (10,561)(2,546)-(4,037)(17,144)1,211 Increase (decrease)in the total OPEB liability (16,355)(398)-(6,798)(23,551)(7,931) Increase (decrease)in OPEB related deferred inflows 31,187 7,300 -11,956 50,443 3,286 (Increase)decrease in pension related deferred outflows 150,484 8,615 11,290 14,111 184,500 (87,871) Increase (decrease)in the net pension liability (98,251)7,840 (5,905)(9,090)(105,406)(362,550) increase (decrease)in pension related deferred inflows (311,428)(33,249)(25,042)(29,344)(399,063)252,664 Net cash flows from operating activities $4,336,148 $199,481 $235,612 $(166,972)$4,604,269 $4,116,572 Agenda Item #2B.28 Jun 2021Page 39 of 199 CITYOF ATLANTIC BEACH,FLORIDA STATEMENT OF FIDUCIARYNET POSITION SEPTEMBER 30,2020 WITH COMPARATIVE TOTALS FOR SEPTEMBER30,2019 Pension Trust Funds ASSETS 2020 2019 Cash and cash equivalents $495,614 $318,445 Accrued income 32,888 35,719 Investments at fair value 34,362,981 32,403,671 Total assets 34,891,483 32,757,835 LIABILITIES Accounts payable and accrued liabilities 7,810 - Due to City -11,652 Total Liabilities 7,810 11,652 NET POSITION Restricted for pension benefits $34,883,673 $32,746,183 See accompanying notes.25 Agenda Item #2B.28 Jun 2021Page 40 of 199 CITYOF ATLANTICBEACH,FLORIDA STATEMENT OF CHANGESIN FIDUCIARYNET POSITION FOR THEYEARENDEDSEPTEMBER30,2020 WITH COMPARATIVE TOTALS FOR THEYEARENDEDSEPTEMBER30,2019 Pension Trust Funds 2020 2019 ADDITIONS Contributions: City $2,107,974 S 2,251,184 Plan members 258,087 249,769 State of Florida 132,844 — Total contributions 2,498,905 2,500,953 Investment income 1,876,162 1,039,693 Less investment expenses:(118,261)(111,228) Net investment income 1,757,901 928,465 Total additions 4,256,806 3,429,418 DEDUCTIONS Administrative expenses 73,887 86,926 Payments to retirees and participants 2,045,429 2,470,938 Total deductions 2,119,316 2,557,864 CHANGE IN NETPOSITION 2,137,490 871,554 NET POSITION,beginning of year 32,746,183 31,874,629 NET POSITION,end of year $34,883,673 5 32,746,183 See accompanying notes.26 Agenda Item #2B.28 Jun 2021Page 41 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER30,2020 NOTE 1 —SUMMARY OF SIGNIFICANTACCOUNTINGPOLICIES The accounting policies of the City of Atlantic Beach,Florida,(the City),conform to accounting principles generally accepted in the United States of America as applicable to governments.The following is a summary of the more significant policies used in the preparation of these financial statements: Reporting Entity The City was incorporated in 1957,under a charter in accordance with the laws of the State of Florida,Florida Statutes Section 57-1126.The City operates under a form of government,which comprises an elected City Commission (four Commissioners and a Mayor—Commissioner)and provides,under the administration of an appointed City Manager,the following services:public safety,public works (streets and infrastructure),recreation, conservation and resource management,sanitation,stormwater,reuse,planning,zoning,water and sewer,and general government services. In accordance with the Codification of Governmental and Financial Reporting Standards,the financial reporting entity consists of the primary government,organizations for which the primary government is financially accountable,and other organizations whose exclusions would cause the reporting entity's financial statements to be misleading or incomplete.The Governmental Accounting Standards Board (GASB)has set forth criteria for consideration in determining financial accountability.These criteria include appointing a majority of an organization's governing body and:(1)the ability of the City to impose its will on that organization;or (2)the potential for that organization to provide specific benefits to or impose specific financial burdens on the City.Other considerations are whether the organization is legally separate,whether the City holds the corporate powers of the organization,and whether there is fiscal dependency by the organization on the City.Based upon the application of these criteria,the City has no component units. Measurement Focus,Basis of Accounting,and Financial Statement Presentation Government-wide and Fund Financial Statements The government-wide financial statements (i.e.,the statement of net position and the statement of activities)report information on all of the non—fiduciaryactivities of the City.For the most part,the effect of inter-fund activity has been removed from these statements.Governmental activities,which normally are supported by taxes and intergovernmental revenues,are reported separately from business—type activities,which rely to a significant extent on fees and charges for support. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues.Direct expenses are those that are clearly identifiable with a specific function or activity. Indirect costs are included in the program expense reported for individual functions and activities.Program revenues include:(1)charges to customers or applicants who purchase,use,or directly benefit from goods,services, or privileges provided by a given function or activity;and (2)grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or activity.Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds,proprietary funds,and fiduciary funds,even though the latter are excluded from the government—wide financial statements.Major individual governmental 27 Agenda Item #2B.28 Jun 2021Page 42 of 199 CITV or ATLANTIC BEACH,FLORIDA NOTES TO FINANCIAL STATEIVIENYS SEPTEIVIBER 30,2020 NOTE 1 —SUIVIIVIARV OF SIGNIFICANT ACCOUNTING POLICIES (cont...) Measurement Focus,Basis of Accounting,and Financial statement Presentation (cont Government-Wide Financlal Statements The governrrlent—vl/ide financial statements are reported using the economic resources measurement focusandthe accrual basis of accounting,as are the proprietary fund and fiduciary fund financial statements.Revenuesare recorded when earned and expenses are recorded when a liabilitv is Incurred,regardless of th e lngofrelated cash flows.Property taxes are recognized as revenues in theyear for which they are levied.Grants andsimilaritems are recognized as revenue as soon as all ellgi ty requirements imposed by the provider have b e e n met. As a general rule,the effect of inter—fund activity has been eliminated from the goverrlrrlerlts w eancial statements.The maior exception to this general rule is charges between the City's water and functionand various other functions ofthe city.Ellrnina n of these charges would distort the direct costs and pr og ra m revenues reported for the various functions concerned. Amounts reported as program revenues Include:(1)charges to customers or applicants for services,or privileges provided;(2)operating grants and contributions;and (3)capital grants and contributions,inclu ding special assessments.General revenues include all taxes. Net position is reported as one of three categories:(1)Net investment in Capital Assets;(2)Re st ted;or(3) unrestricted. Fund Financial statements Governmental fund iinancial statements are reported using the current financial resources measure ment tocusand the modi?ed accrual basis of accounting.Revenues are recognized as soon as they are bot h mea sura ble and available.Revenues are considered to be available when they are collectible within the currentperiodorsoon enough thereafter to pay liabl ies of the current period.For this purpose,the government con side rs revenuesto be available if they are collected within sixty days of the end of the current fiscal period.Expenditur es generallyare recorded when a billty is incurred,as under accrual accounting.However,debt service expend itures, aswellas expenditures related to compensated absences,other postemployment benefits,pension expense,andclaimsand judgments,are recorded only when payment ls due. Taxes,intergovernmental revenue,licenses and permits,charges for services,and interest withthe current fiscal period are all considered to be susceptible to accrual and so have been recognized asreven ues ofthe current fiscal period.All other revenue items are considered to be measurable and available o nl y whencashis received by the city. The city reports the following major governmental fund:.The General Fund is the city's primary operating fund.it accounts for all financial resource s ofthegeneral government,except those required to be accounted For in another fund.v 28 Agenda Item #2B.28 Jun 2021Page 43 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER 30,2020 NOTE 1 —SUMMARY OF SIGNIFICANTACCOUNTING POLICIES (cont...) Measurement Focus,Basis of Accounting,and Financial Statement Presentation (cont...) The City reports the following major proprietary funds: The Utility Fund accounts for the activities of the City's water distribution,sewer collection and treatment systems,and reuse system. The Sanitation Fund accounts for the activities of the City's sanitation system. The Stormwater Fund accounts for the activities of the City's stormwater system. The Building Code Enforcement Fund accounts for the activities of the City's Building Department. Additionally,the City reports the following fund types: Special Revenue Funds—The special revenue funds are used to account for the proceeds ofspecific revenue sources (other than major capital projects)that are legally restricted to expenditures for specified purposes. Capital Projects Funds——Thecapital projects funds are used to account for the financial resources to be used for the acquisition or construction of major capital facilities and improvement projects (other than those financed by proprietary funds or special revenue funds). Pension Trust Funds—These funds account for the activities of the Employees’Retirement System,which accumulates resources for pension benefit payments to qualified police officers and general employees. Fund Balance Classification Fund Balance is reported in five components —non-spendable,restricted,committed,assigned,and unassigned: Non-Spendable Fund Balance—amounts that are not in spendable form (such as inventory)or are required to be maintained intact. Restricted Fund Balance—amounts constrained to specific purposes by their providers (such as grantors, bondholders,and higher levels of government),through constitutional provisions,or by enabling legislation. Committed Fund Balance—amounts constrained to specific purposes by the City itself,using its highest level of decision-making authority (i.e.,ordinance passed by City Commission).To be reported as committed,amounts cannot be used for any other purpose unless the City takes the same highest level action to remove or change the constraint. Assigned Fund Balance—amounts the City intends to use for a specific purpose.Intent can be expressed by the City Commission or by an official or body to which the City Commission delegates the authority. Unassigned Fund Balance——amountsthat are available for any purpose.Positive amounts are reported only in the General Fund. 29 Agenda Item #2B.28 Jun 2021Page 44 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER 30,2020 NOTE 1 —SUMMARY OF SIGNIFICANTACCOUNTING POLICIES(cont...) Measurement Focus,Basis of Accounting,and Financial Statement Presentation (concluded) When both restricted and unrestricted resources are available for use,it is the City's practice to use restricted resources first,then unrestricted resources as they are needed.When unrestricted resources (committed,assigned, and unassigned)are available for use in any governmental fund,it is the City's practice to use committed resources first,then assigned,and then unassigned as needed. The City Commission establishes (and modifies or rescinds)fund balance commitments by passage of an ordinance. This is typically done through adoption and amendment of the budget.A fund balance commitment is further indicated in the budget document as a designation or commitment of the fund.Assigned fund balance is established by City Commission through adoption or amendment of the budget as intended for specific purpose (such as the purchase of fixed assets,construction,debt service,or for other purposes). In the General Fund,the City strives to maintain a fund balance operating reserve of approximately 25%of the subsequent year's budgeted General Fund payroll and operating expenditures. Proprietary Funds Proprietary funds distinguish operating revenues and expenses from non—operating items.Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations.The principal operating revenues of the City's enterprise funds are charges to customers for sales and services.Operating expenses for enterprise funds include the cost of sales and services,administrative expenses,and depreciation on capital assets.All revenues and expenses not meeting this definition are reported as non—operating revenues and expenses. Budgets General governmental revenue and expenditures accounted for in budgetary funds are controlled by a budgetary accounting system in accordance with various legal requirements which govern the City's operations.Budgets are monitored at varying levels of classification detail;however,expenditures cannot legally exceed total appropriations at the individual fund level. Budgets are adopted for all governmental funds (general,special revenue,and capital projects).The City Manager is authorized to transfer budgeted amounts within departments within any fund;however,any revisions that increase the total expenditures of any department or fund must be approved by the City Commission.All necessary supplemental appropriations are adopted by the City Commission and are included in the reported budgetary data. The budget presented in the accompanying required supplemental information is prepared in conformity with accounting principles generally accepted in the United States of America. Cash and investments Except where prohibited,cash resources of the individual funds are combined to form a pool of cash and investments.These pooled cash,investments and related accrued investment earnings are reported in the financial statements as ”Equity in pooled cash and investments"under the City's ”pooling"concept (see Note 2).Investment earnings and losses on the pooled cash and investments are distributed to the appropriate funds based on the average monthly balance of investments in each fund. 30 Agenda Item #2B.28 Jun 2021Page 45 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER 30,2020 NOTE 1 —SUMMARY OF SIGNIFICANTACCOUNTING POLICIES(cont...) The proprietary funds use this pool as a demand deposit accounts,and accordingly,all amounts in the pool are considered cash and cash equivalents for the purposes of the statement of cash flows. investments are valued at fair market value (see Note 2). Receivables Receivables are recorded at their net realizable value. Inter-Fund Receivables and Payables Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/from other funds”(i.e.,the current portion of inter—fundloans)or "advances to/fromotherfunds"(i.e.,the non-current portion of inter—fund loans). Inventories lnventories consisting principally of expendable materials,supplies,and fuel are determined by physical count at the City's year-end on an annual basis and are valued at the lower of cost (first—in,first—out)or market.On the balance sheet —governmental funds,the inventory balance reported is considered non-spendable fund balance,which indicates that it does not constitute ”available spendable resources"even though it is a component of net current assets.The cost of governmental fund—typeinventories is recorded as expenditure when consumed. Restricted Assets Certain enterprise fund assets are required to be segregated from other current assets due to various bond indenture agreements and City ordinances.These assets are legally restricted for specific purposes,such as debt service,new construction,and renewals and replacements. Use of Restricted Funds When both restricted and unrestricted resources are available for use in the City's funds,it is the City's policy to use restricted resources first,then unrestricted resources as they are needed. Capital Assets Capital assets,which include property,plant and equipment,and infrastructure assets (e.g.,roads,drainage improvements,sidewalks,and similar items),are reported in the applicable governmental or business-type activities columns in the government—wide financial statements.Property,plant and equipment with initial,individual costs that equal or exceed $1,000 and estimated useful lives of over one year are recorded as capital assets.Capital assets are recorded at historical cost or estimated historical cost if purchased or constructed.Donated capital assets are recorded at estimated acquisition value at the date of donation. Major outlays for capital assets and improvements are capitalized as projects are constructed.Interest incurred during the construction phase of capital assets of business—type activities is included as part of the capitalized value of the assets constructed. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets’ 31 Agenda Item #2B.28 Jun 2021Page 46 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER 30,2020 NOTE 1 —SUMMARY OF SIGNIFICANTACCOUNTING POLICIES(cont...) Property,plant and equipment are depreciated using the straight-line method over the following estimated useful lives: Assets Years Buildings and Improvements 10-40 Improvements Other Than Buildings 10-50 Infrastructure 25-100 Machinery and Equipment 3-40 Long-Term Obligations In the government-wide financial statements and proprietary fund types in the fund financial statements,long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities,business- type activities,or proprietary fund type statement of net position.Bond premiums,discounts,and refunding losses are deferred and amortized over the life of the bonds using the effective interest method.Bond issuance costs are expensed when incurred with the exception of bond insurance,which is amortized over the term of the related debt. In the fund financial statements,governmental fund types recognize bond premiums and discounts,as well as bond issuance costs during the current period.The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as otherfinancing sources while discounts on debt issuances are reported as other financing uses.Issuance costs,whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Compensated Absences Accumulated unpaid vacation and sick pay are accrued when incurred in the govern ment—wldeand proprietary fund financial statements. Deferred Inflows/outflowsof Resources Deferred inflows of resources reported on applicable governmental fund types represent revenues,which are measurable but not available in accordance with the modified accrual basis of accounting.The deferred inflows will be recognized as revenue in the fiscal year they are earned or become available.Deferred outflows of resources represent consumption of net position that is applicable to a future reporting period.Deferred outflows have a positive effect on net position,similar to assets.Deferred inflows of resources represent the acquisition of net position that is applicable to a future reporting period.Deferred inflows have a negative effect on net position, similar to liabilities. Unamortized Refunding Loss—the difference between the net reacquisition cost of new debt and the net carrying amount of the old debt is recorded as a deferred outflow of resources.The unamortized refunding loss is recognized as expense over the remaining term of the new debt using the straight-line method. Pension and OPEB ReIated—the difference between expected and actual experience with regard to economic or demographic factors and changes to assumptions in the measurement of total pension and OPEB liability and the measurement date,but prior to the reporting date,are reported as deferred outflows of resources.32 Agenda Item #2B.28 Jun 2021Page 47 of 199 CITYOF ATLANTIC BEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER 30,2020 NOTE 1 —SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont...) Revenue Recognition Utility revenues are reported on the accrual basis in the accompanying financial statements.Grant revenues are recorded using the modified accrual basis in governmental funds and the accrual basis in the proprietary funds. Restricted grant revenues,which are received but not expended,are recorded as unearned revenues. Property Taxes The assessment of all properties and the collection of all property taxes are made through the Property Appraiser and Tax Collector of the City oflacksonville,Florida.General property taxes are recorded as received,in cash,which approximates taxes levied less discounts for the current fiscal year. Taxes are levied on November 1 of each year.Alltaxes become delinquent on April 1 ofthe following year.Discounts are allowed for early payment.On or prior to June 1,interest-bearing certificates are sold for all uncollected real property taxes.Unsold certificates are held by the City oflacksonville,Florida. Inter-Fund Transactions During the course of normal operations,the City has various transactions between funds to construct assets and comply with local ordinances and other legal restrictions.These transactions are reflected as transfers.in addition, certain transfers have been made between systems and accounts of the utility enterprise fund as required by bond covenants. Prior Period Information The financial statements include certain prior year summarized comparative information in total.Such information does not include sufficient detail to constitute a presentation in conformity with generally accepted accounting principles.Accordingly,such information should be read in conjunction with the City's financial statements for the year ended September 30,2019,from which the summarized information was derived. Future GASB Pronouncement Implementations The City is currently evaluating the effects that the following GASBStatements,which will be implemented in future financial statements,will have on its financial statements for subsequent fiscal years: -Statement No.87,”Leases." This Statement increases the usefulness of governments’financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract.it establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset.Under this Statement,a lessee is required to recognize a lease liability and an intangible right- to—use lease asset,and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’leasing activities.This statement is currently under review and the City will consider the impact,if any,upon financial reporting. The effective date for this Statement was originally for those years beginning afterJune 15,2020 but this date was extended with the passage of Statement No.95,”Postponement of the Effective Dates of Certain 15,2021.33 Agenda Item #2B.28 Jun 2021Page 48 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER30,2020 _ NOTE 1 —SUMMARYOF SIGNIFICANTACCOUNTING POLICIES(cont...) -Statement 89,"Accounting for interest Cost Incurred before the End of a Construction Period” This statement will improve financial reporting by providing users of financial statements with more relevant information about capital assets and the cost of borrowing for a reporting period by requiring that financial statements prepared using the economic resources measurement focus report interest cost incurred before the end of a construction period as an expense in the period in which the cost is incurred. The provisions of this statement are effective for fiscal years beginning after December 15,2020. -Statement 91,”Conduit Debt Obligations” This statement will improve financial reporting by enhancing the comparability and consistency of conduit debt obligation reporting and reporting of related transactions and other events. The effective date for this Statement was originally for those years beginning after December 15,2020 but this date was extended with the passage of Statement No.95,”Postponement of the Effective Dates of Certain Authoritative Guidance.”The provisions of this statement are now effective for fiscal years beginning after December 15,2021. -Statement 97,"Certain Component Unit Criteria,and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans.“ This statement increases consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform;(2)mitigate costs associated with the reporting of certain defined contribution pension plans,defined contribution other postemployment benefit (OPEB)plans,and employee benefit plans other than pension plans or OPEB plans (other employee benefit plans)as fiduciary component units in fiduciary fund financial statements;and (3)enhance the relevance,consistency,and comparability of the accounting and financial reporting for Internal Revenue Code (IRC)Section 457 deferred compensation plans (Section 457 plans)that meet the definition of a pension plan and for benefits provided through those plans. The provisions of this statement are effective for fiscal years beginning after June 15,2021. 34 Agenda Item #2B.28 Jun 2021Page 49 of 199 CITYOF ATLANTIC BEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER30,2020 NOTE 2 —CASHAND INVESTMENTS The City maintains a cash and investment pool that is designed for use by all funds,except for those monies which are periodically transferred for pension investment purposes.In addition,investments are separately held and individually accounted for where contractual arrangements and bond covenants provide for and require such arrangements. On September 30,2020,the carrying amount of cash on hand and on deposit with banks,including interest-bearing deposits was $6,442,730,and the related bank balance was $7,421,929.Monies which are placed on deposit with financial institutions in the form of demand deposit accounts,time deposit accounts,and certificates of deposit are defined as public deposits.All of the City's public deposits are held in qualified public depositories pursuant to Florida Statutes Chapter 280,Florida Security for Public Deposits Act (the Act).Underthe Act,all qualified public depositories are required to pledge eligible collateral having a market value equal to or greater than the average daily or monthly balance of all public deposits,times the depository’s collateral pledged level.The pledging level may range from 25%to 125%depending upon the depository’s financial condition and establishment period.All collateral must be deposited with an approved financial institution. Any losses to public depositors are covered by applicable deposit insurance,sale of securities pledged as collateral and,if necessary,assessments against other qualified public depositories of the same type as the depository in default. The City elected to adopt a written investment policy as authorized under Florida Statutes. Under the City's investment policies,general investments’activities are authorized to invest in obligations of the U.S.Treasury,demand deposits,U.S.government agency securities,certificates of deposit,U.S.government sponsored enterprises,government and corporate fixed income mutual funds,corporate notes and bonds,and local government investment pools.Pension trust funds can invest in the aforementioned and,additionally,authorized investments include domestic and foreign equity securities,domestic and foreign fixed income securities,and cash equivalent securities. Following are the investments,credit ratings,and maturities of the City's governmental and business—type activities on September 30,2020: Investment Maturities Fair Less than 1-5 6-10 More than Investment Type Value 1 Year Years Years 10 Years Total Accrued interest S 79,145 S 79,145 S —S -S —79,145 ‘Money market funds /cash 207,870 207,870 —--207,870 Corporate bonds 5,422,361 751,980 4,324,434 345,947 —5,422,361 U.S.Treasury Obligations and Federal Agency Securities 11,698,425 1,528,523 9,935,473 234,429 —11,698,425 Florida PRIME 24,526 24,526 —~—24,526 Total 3 17,432,327 3 2,592,044 S 14,259,907 S 580,376 S —S 17,432,327 The Florida PRIME component of the cash and investments is an investment in an investment pool administered by report atSeptember30,2020,there were no redemption fees,maximum transaction amounts or any other requirementsthatservicetolimittheCity's access to one hundred percent of their account value.The fair value of the City'spositioninthepoolinthesameasthevalueofthepoolshares.35 Agenda Item #2B.28 Jun 2021Page 50 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER30,2020 NOTE 2 —CASH AND INVESTMENTS(cont...) The City’s fixed income investment balances as of on September 30,2020,are comprised of the following items: Percentage of S &P Credit Total Fixed Income Investment Type Rating Investments Corporate Bonds AAA 0.40% Corporate Bonds AA+0.31% Corporate Bonds AA 0.18% Corporate Bonds AA—1.05% Corporate Bonds I A+2.01% Corporate Bonds A 5.83% Corporate Bonds A-6.42% Corporate Bonds BBB+679% Corporate Bonds BBB 3.10% Corporate Bonds BBB-0.25% Corporate Bonds Not Rated 5.33% U.S.Treasury Obligations and Federal Agency Securities AAA 5.65% U.S.Treasury Obligations and Federal Agency Securities AA+55.96% U.S.Treasury Obligations and Federal Agency Securities Not Rated 6.72% 100.00% Listed below are the investments,credit ratings and maturities in the City's pension trust funds on September 30, 2020: General Em Io ees'Pension Plan:P V Investment Maturities Fair Less than 1-5 6-10 More than Investment Type Value 1 Year Years Years 10 Years Total Money market funds /cash $458,973 $458,973 $—5 —5 L $453,973 Corporate bonds 2,171,497 79,031 1,164,884 927,582 —2,171,497 U.S.Treasury Obligations and Federal Agency Securities 1,960,889 —1,223,927 227,875 509,087 1,960,889 Fixed Income Mutual Funds 1,891,688 1,891,688 ---1,891,688 Total S 6,483,047 S 2,429,692 S 2,388,811 S 1,155,457 S 509,087 S 6,483,047 Police Officers Pension Plan: Investment Maturities Fair Less than 1-5 6-10 More than Investment Type Value 1 Year Years Years 10 Years Total Money market funds /cash S 280,487 S 280,487 S —S —S —S 280,487 534,802 —1,256,454 Federal Agency Securities 1,126,008 -711,844 120,736 293,428 1,126,008FixedIncomeMutualFunds1,076,142 1,076,142 ---1,076,142TotalS3,739,091 S 1,402,224 S 1,387,901 S 655,538 S 293,428 S 3,739,09136 Agenda Item #2B.28 Jun 2021Page 51 of 199 CITYOF ATLANTIC BEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER 30,2020 NOTE 2 —CASH AND INVESTMENTS (cont...) The City's pension trust fund fixed income investment balances as of September 30,2020,are comprised of the following items: General Employees’Pension Plan: Percentage of S &P Credit Total Fixed Income Investment Type Rating Investments Corporate Bonds AAA 7.20% Corporate Bonds A-10.94% Corporate Bonds BBB+9.06% Corporate Bonds BBB 13.25% Corporate Bonds BBB-12.09% U.S.Treasury Obligations and Federal Agency Securities AA+35.13% U.S.Treasury Obligations and Federal Agency Securities Not Rated 12.33% 100.00% Police Officers Pension Plan: Percentage of S &P Credit Total Fixed Income Investment Type Rating Investments Corporate Bonds AAA 7.23% Corporate Bonds A-10.95% Corporate Bonds BBB+11.21% Corporate Bonds BBB 13.27% Corporate Bonds BBB-10.08% U.S.Treasury Obligations and Federal Agency Securities AA+34.95% U.S.Treasury Obligations and Federal Agency Securities Not Rated 12.31% 100.00% Credit Risk—lt is the City's Police Officers’Retirement System Trust Fund's and the City's General Employees’ Retirement System Trust Fund's investment policies to,at a minimum,limit 80%of the total fixed income portfolio to those that are rated investment grade of higher.The Police Officers’Retirement System Trust Fund's investment policy defines investment grade as ”BBB",Baa”,or their equivalent. Also,no more than 10%(at cost)of the fixed income portfolio total value can be invested in the securities of any single corporate issuer.The maximum allocation to international Equities is 25%. Custodial Credit Risk——Foran investment,custodial credit risk is the risk that,in the event of the failure of the counterparty,the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. credit risk for deposits or investments,other than the following provision for deposits:The Finance Director mayexecuteathirdpartyCustodialSafekeepingAgreementwithacommercialbankhavingtrustpowersoratrustcompanywhichischarteredbytheUnitedStatesgovernmentortheStateofFlorida.Allsecurities purchased and/orcollateralobtainedbytheCityshallbeproperlydesignatedasanassetoftheCityandheldinsafekeepingbythetrustdepartmentortrustcompany,and no withdrawal of such securities,in whole or in part,shall be made fromsafekeeping,except by an authorized City staff member.The third party Custodial Safekeeping Agreement shallincludelettersofauthorityfromtheCitywithdetailsastoresponsibilitiesofparties,notification of securitypurchases,sales,deliver,repurchase agreements,wire transfers,safekeeping and transaction costs,procedures incaseofwirefailureorotherunforeseenmishaps,including liability of each party.37 Agenda Item #2B.28 Jun 2021Page 52 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER 30,2020 NOTE 2 —CASH AND INVESTMENTS(Concluded) Fair Value Measurements The fair value hierarchy categorizes the inputs to valuation techniques used to measure fair value into three levels: 0 Level 1 lnputs—are quoted prices (unadjusted)for identical assets or liabilities in active markets that a government can access at the measurement date. -Level2 lnputs—are inputs other than quoted prices included within Level 1 that are observable for an asset or liability,either directly or indirectly. 0 Level 3 lnputs—are unobservable inputs for an asset or liability. The fair value hierarchy gives the highest priority to Level 1 inputs and the lowest priority to Level 3 inputs.If a price for an identical asset or liability is not observable,a government should measure fair value using another valuation technique that maximizes the use of relevant observable inputs and minimizes the use of unobservable inputs. The City's investments are measured at fair value on a recurring basis.Fair value measurements are categorized based on the valuation inputs used to measure an asset's fair value in the hierarchy described above. The fair value measurements for the City's investments are as follows on September 30,2020: Fair Value Measurements Using Quoted Prices in Significant Other Significant Active Markets for Observable Unobservable Identical Assets Inputs Inputs Investments by Fair Value Level Amount (Level 1)(Level 2)(Level 3) City Investments: Accrued interest $79,145 $79,145 $—S — Money Markets 232,396 232,396 -— Corporate Bonds 5,422,361 —5,422,361 — U.S.Treasury Obligations and Federal Agency Securities 11,698,425 —11,698,425 — Subtotal —City Investments 17,432,327 311,541 17,120,786 — General Employees‘Pension Plan: Money Markets 458,973 458,973 —— Corporate Bonds 2,171,497 —2,171,497 - U.S.Treasury Obligations and Federal Agency Securities 1,960,889 —1,960,889 — Mutual Funds —Fixed Income 1,891,688 1,891,688 —— Mutual Funds —Equities 2,646,865 2,646,865 —— ETFS 3,679,755 3,679,755 —— Equities 8,832,404 8,832,404 —— ICMA Self Directed ——-— Subtotal —General Employees‘Pension Plan 21,642,071 17,509,685 4,132,386 - Police Officers’Pension Plan: Money Markets 280,487 280,487 —— Corporate Bonds 1,256,454 -1,256,454 — Obligations .b ——Mutual Funds;Fixed Income 1,076,142 1,076,142 —-Mutual Funds —Equities 1,631,395 1,631,395 ——ETFS 1,897,151 1,897,151 ——Equities 5,277,957 5,277,957 —-ICMA Self Directed 175,316 175,316 --Subtotal —Police Officers’Pension Plan 12,720,910 10,338,448 2,382,462 -Total Investments Measured at Fair Value $51,795,308 $28,159,674 S 23,635,634 S — 38 Agenda Item #2B.28 Jun 2021Page 53 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER 30,2020 NOTE 3 —RECEIVABLES Receivables,net of the allowance for doubtful accounts on September 30,2020,consist of the following: Less Total Allowance Accounts Accounts for Doubtful Receivable Fund Receivable Accounts Net General Fund $54,055 $’ —5 54,055 Utility Fund 1,113,441 (450,021)663,420 Stormwater Fund 71,845 (15,597)56,248 Sanitation Fund 140,902 (53,602)87,300 Total S 1,380,243 S (519,220)S 861,023 Included in accounts receivable are S244,053 of water and sewer revenues earned,but not billed as of September 30,2020. NOTE 4 —NOTES RECEIVABLE It is the City's policy to allow its water and sewer customers to pay connection fees over an extended period. Following is a summary of the outstanding balance due to the City on September 30,2020: Notes Receivable S 135,079 (Current Portion)(15,759) Total Notes Receivable -Noncurrent S 119,320 39 Agenda Item #2B.28 Jun 2021Page 54 of 199 CITV or ATLANTIC BEACH,FLORIDA NOTES To FINANCIAL STATEMENTS SEPTEMBER 30,2020 NOTE 5 —CAPITAL ASSETS Capital asset activity for the fiscal year ended September 31:),2020,is as follows: Balance Balance October 1,'September5:1, 2:115 Transfers Increases Decreases 2:125 Govarrunant gcglvl?g capua:5.1.15,not helng depreciated: Land 5 11,515,572 5 —s ——511,515,572 Construction :n process 557,551 —155,414 —1,057,555 15:5:capllal assets,not being depreciated 12,511,525 —155,414 —12,550,557 (55:25:-sseks,being cleglredaxad: Bullnllngs 5,547,454 —~—5,547,454 Intanglble assets 445,522 (12,545)55,555 ~525,445 Irnprovenuenxs olhnv than bu?dings 42,222,555 12,545 275,057 —42,555,525 Machinery and equIprrIen\5.557522 —522,502 —5,150,124 Total capua:assets,being depreciated 57,575,515 —555,555 .55,752,551 Less accurnulalerl aepreexauon for. Bulldlngs (2,572,145)—(17-2555)—(2,742,545) :n:2ng:me assets (555,144)—(24,555)7(421,102) ltnprovemenls other than bulldlngs (17,571,4s5).(7o5,2u7).(1s,55o,555) Nlachlnery and euulpmanl (4,557,757)—(5:14 752L —(-1.552545) mm:accumulated ?epreclatlcn (24 957.555)_~(1,555,322)—(25.5o5,ss7) 75:5:capltal 5525-5 being depreciated.net 52,575,445 —(522,554)—52,255,754 Governmental acuvnles upua:assezs,net 5 15,535,571 5 —5 (455,240)5 —545,255,751 Euslnas;gm:nctlvllles Capllal assets,no:55:...dAnns--dated: Land 5 1,656,018 S —$—5 —$1.656.013 Consrrucuon-Irrnrugrass 1,55o,415 —745.555 .2,455,755 75:5:canllal assets,nut being denreualed 5,545,451 —745,555 —4,054,517 Capital 5.12:1,being depreciated: Buildings 1,555,554 . V 74,555,554 Intangible assets 214,709 V .—244.7415 Improvemenls uther than :1.ma:ngs a5,557,a44 »157,244 .55,314,253 Machinery and equlpmenl 5,555,245 7 1511.754 75,554,055 mm:cap|la|5155:;being dapredaled 55,751,552 —545,052:—54,155,429 Less accumulaxed dapradatlon 15:; Buildings (4,525,755)—(5,142)—(4,525,111) Intangible Hssets (51,234)—(15n)—(51,424) Improvements nmer than buildmgs (52,227,5o:1)(2,507)(2,255,552)—54,525,755) Machinery and squlpmnnl (2,555,557)2,507 (255,515)—(2,557,445) 70:5:accumulated decrectaklcn (5s.57a.s4o)—(2,571,555)~(51,551.s25) ‘fora!(55:25:5555:;belng depreciated.net 54.7s1g2 ~(2,225,545).52,557557 Euslnessetvpe activities canuac assets,ne:5 55,127,575 5 —5 (1,475,555)5 —555,552,414 40 Agenda Item #2B.28 Jun 2021Page 55 of 199 CITYOF ATLANTIC BEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER 30,2020 NOTE 5 —CAPITAL ASSETS (concluded) Depreciation expense was charged to functions/programs as follows: Governmental Activities: General government 5 204,559 Public safety 375,860 Transportation 577,907 Parks and recreation 350,996 Total depreciation expense —governmental activities 5 1,509,322 Business-type Activities: Utility 5 1,899,373 Stormwater 652,585 Sanitation 771 Building Code Enforcement 19,254 Total depreciation expense —business-type activities 5 2,571,983 41 Agenda Item #2B.28 Jun 2021Page 56 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER30,2020 NOTE 6 —LONG-TERM OBLIGATIONS The following is a summary of the changes in long—term obligations of the City for the year ended September 30, 2020: Balance Balance Amounts October 1,September 30,Due within 2019 Increases Decreases 2020 One Year Governmental Activities: Long-term debt: Capital Improvement Revenue Bond,Series 2018 $1,400,000 $—$(70,000)$1,330,000 $75,000 Total long~term debt 1,400,000 —(70,000)1,330,000 75,000 Other liabilities: OPEB obligation 336,441 -(66,177)270,264 - Net pension liability 5,328,821 -(296,244)5,032,577 — Compensated absences 762,351 184,664 ~947,015 204,663 Total other liabilities 6,427,613 184,664 (362,421)6,249,856 204,663 Total |ong—term obligations $7,827,613 $184,664 $(432,421)7,579,856 $279,663 Less amounts due in one year (279,663) Total noncurrent obligations due in more than one year $7,300,193 Business—type Activities: Long-term debt: Utility System Revenue Refunding Bond,Series 2014 $9,310,000 $—$(1,240,000)$8,070,000 $1,265,000 FDEP Loan DW160710 490,006 —(36,848)453,158 37,853 FDEP Loan WW160700 5,430,002 —(344,131)5,085,871 355,022 Capital Lease Payable —2018 204,535 —(65,536)138,999 68,144 Total bonds and notes payable 15,434,543 - ‘(1,686,515)13,748,028 1,726,019 Other Iiabilities: OPEB obligation 133,514 -(23,551)109,963 — Net pension liability 1,772,211 -(105,406)1,666,805 — Compensated absences 250,003 64,634 —314,637 57,538 Total other liabilities 2,155,728 64,634 (128,957)2,091,405 57,538 Total |ong—term liabilities $17,590,271 $64,634 $(1,815,472)15,839,433 $1,783,557 Less amounts due in one year (1,783,557) Net |ong—term liabilities in excess of one year $14,055,876 Notes to the Long—Term Obligations Table: Long term liabilities,including accumulated compensated absences,OPEB liability and the City's net pension liabilities,are typically liquidated by the individual fund to which the liability is directly associated. All of the City's |ong—termdebt arose through direct borrowings or direct placements. Governmental Activities: I Capital Improvement Revenue Bond,Series 2019 —Payable in annual installment of principal and solely by a pledge of non—advalorem revenues.42 Agenda Item #2B.28 Jun 2021Page 57 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER 30,2020 NOTE 6 -LONG-TERM OBLIGATIONS (cont...) Notes to the Long-Term Obligations Table: Business-type Activities Utilities System Revenue Refunding Bond,Series 2014,Payable in Annual installments of Principal and Semiannual installments of Interest Through October 1,2025,Bearing Coupon Rates of 2.330%,Secured Solely by a Pledge of and Lien on Net Water and Sewer System Revenues and Certain Other Revenues as Defined in the Bond Ordinance. Florida Department of Environmental Protection,(FDEP)disbursements and capitalized interest for a S773,030 state of Florida revolving loan #DW160710,issued to finance the construction costs to replace a well at water treatment plant no.1 and a transmission main on Ocean Boulevard,payable in semiannual installments of principal and interest through November 15,2030,with financing rates of 2.71%,secured solely by a pledge of net water and sewer system revenues,after payment of all yearly payment obligations on account of the senior revenue obligations,as defined in the loan agreement. Florida Department of Environmental Protection (FDEP),Disbursements,Service Fee,and Capitalized Interest for a Combined S9,368,576 State of Florida Revolving Loan #WW160700,Issued to Finance the Construction of Treatment and Transmission Facilities for the Buccaneer WWTP Phase—out Improvements and TMDL Compliance Program WWTP #1,Payable in Semiannual installments of Principal and Interest Through May 15,2032,with Financing Rates of 3.14%and 2.88%,Secured Solely by a Pledge of Net Water and Sewer System Revenues,After Payment of all Yearly Payment Obligations on Account of the Senior Revenue Obligations,as Defined in the Loan Agreement. Capital Lease Payable —2018 -The City entered into a lease agreement for financing the acquisition of a Vac-Con Vacuum Truck.Lease payments including principal and interest are due each September 1,until 2022 at an interest rate of 3.98%. The asset acquired through the capital lease are as follows: Business-type Activities Asset: Vac-Con vacuum truck S 334,544 Less:accumulated depreciation (148,686) Net book value S 185,858 The future minimum lease obligations and the net present value of these minimum lease payments as of September 30,2020,were as follows: Year Ending September 30 Principal Interest Total 2021 S 68,144 S 5,532 S 73,676 2022 70,855 2,820 73,675 43 Agenda Item #2B.28 Jun 2021Page 58 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER30,2020 NOTE 6 —-LONG-TERMOBLIGATIONS (cont...) Notes to the Long-Term Obligations Table: The annual requirements to amortize all revenue bonds and loans payable outstanding at September 30,2020,are as follows: Governmental Activities Business-type Activities Fiscal Year Ending Principal Interest Principal lnterest 2021 S 75,000 S 45,884 S 1,657,875 S 409,836 2022 80,000 43,133 1,705,143 356,031 2023 80,000 40,293 1,747,795 300,790 2024 85,000 37,364 1,790,842 244,183 2025 85,000 34,346 1,834,297 186,195 2026-2030 475,000 123,096 3,863,525 393,708 2031-2035 450,000 32,838 1,009,552 39,294 Total S 1,330,000 S 356,954 S 13,609,029 S 1,930,037 Interest and amortization incurred during the year ended September 30,2020,amounted to S570,184.Of the amount incurred,no interest was capitalized. The City is also required to maintain certain debt service coverage ratios in accordance with bond resolutions.As of September 30,2020,and during the year then ended,the City was in compliance with those ratios. Pledged Revenue The City has pledged certain revenues to repay certain bonds and notes outstanding as of September 30,2020.The following table reports the revenues,sometimes net of related operating expenses,pledged for each debt issue,the amounts of such revenues received in the current year,the current year principal and interest paid on the debt,the approximate percentage of each revenue which is pledged to meet the debt obligation,and the date through which the revenue is pledged under the debt agreement,and the total pledged future revenues for each debt,which is the amount of the remaining principal and interest on the bonds and notes at September 30,2020: Description Pledged Revenue 2014 -Utility System Refunding Bonds Utility Net Revenues FDEP Loan DW160710 Utility Net Revenues FDEP Loan WW16070O Utility Net Revenues Total Percentage of Net Revenue Total Principal Current Year Revenues to Pledged and interest Principal and Current Year Principal and Through Outstanding interest Paid Net Revenue Interest Paid 2026 S 8,871,903 S 1,442,478 S 4,755,587 2031 S 523,727 S 49,879 S 4,755,587 2032 S 6,143,436 S 511,953 S 4,755,587 S 15,539,066 S 2,004,310 S 4,755,587 237.27% 44 Agenda Item #2B.28 Jun 2021Page 59 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER 30,2020 NOTE 6 -LONG-TERMOBLIGATIONS(concluded) Remedies in the Event of Default The City's debt obligations all allow for the obligors to ta|<e whatever legal actions necessary to collect the amounts due in the event of default.The following debt obligations have additional remedies in the event of default as follows: 0 FDEP Loans DW160710 and WW160700 -The lender,subject to the rights of superior liens on the pledged revenues,may request a court to appoint a receiver to manage the water and sewer systems,intercept the delinquent amount from any unobligated funds due to the City under any revenue or tax sharing fund established by the State of Florida,impose a penalty in the amount not to exceed a rate of 18 percent per annum on the amount due,notify financial market credit rating agencies and potential creditors and may accelerate the repayment schedule or increase the interest rate on the unpaid principal of the loan to as much as three times the loan interest rate. Conduit Debt The City has issued Health Facility Revenue and Refunding Bonds to provide financial assistance to private sector entities for the acquisition and construction of health care facilities deemed to be in the public interest.These bonds are secured by the financed property and are payable solely from the payments received on the underlying mortgage loans. There is no obligation on the part of the City or any political subdivision for repayment of the bonds.Accordingly, the bonds are not reported as liabilities in the accompanying financial statements.As of September 30,2020,there are two series of Health Facility Revenue and Refunding Bonds outstanding,with an aggregate principal amount payable of $165,495,000. 45 Agenda Item #2B.28 Jun 2021Page 60 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER30,2020 NOTE 7 —DEFINEDBENEFITPENSION PLANS Plan Descriptions The City maintains two separate single employer defined benefit pension plans,one for police officers and one for general employees,which cover substantially all fulI—timeCity employees hired before September 1,2008.The general employees’defined benefit plan is closed to new entrants.Full-time general employees hired on or after September 1,2008,are covered by the defined contribution plan disclosed in Note 8.The pension plans do not issue separate stand—alone financial statements.Combining statements are included in the supplementary information to the basic financial statements. General Employees’Retirement Plan Plan Description The General Employees’Retirement Plan (the Plan)provides retirement,disability,and death benefits to Plan members and their beneficiaries.The City Commission has the authority to establish and amend the benefit provisions of the Plan.The Plan is governed by a Retirement Plan Board appointed by the City Commission and comprised of five members,two of which will be eligible legal residents of the City,two of which will be general employees elected by the majority of general employees who are members of the Plan,and one of which will be elected by the other four members.Plan membership in the General Employees’Retirement Plan as of September 30,2020 and 2019,is as follows: September 30 September 30 2019 2018 Inactive plan members or beneficiaries currently receiving benefits 75 74 Inactive plan members entitled to but not yet receiving benefits 7 7 Active plan members 28 34 Total 110 115 Plan Benefits Normal retirement is available upon the attainment of age sixty and the completion of five years of credited service. Early retirement is available with a reduced benefit upon the attainment of age fifty-five and the completion of five years of credited service.For members hired before April 24,2005,the normal retirement benefit shall equal 2.85% of average final compensation for each year of credited service.For members hired on or after April 24,2005,the normal retirement benefit shall equal 2.50%of average final compensation for each year of credited service.The Plan includes a deferred retirement option program (DROP)under which members eligible for normal retirement may have their monthly pension benefit credited to an account while continuing to be actively employed for up to five years.As of September 30,2020,Plan net position included $0 of DROP account balances. Contributions The City is required to contribute at an actuarially determined rate (83.9%)of covered payroll for the year ended September 30,2020.City contributions to the Plan were $1,362,952 for the year ended September 30,2020.Plan are established 46 Agenda Item #2B.28 Jun 2021Page 61 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER 30,2020 NOTE 7 —DEFINEDBENEFITPENSION PLANS (cont...) Measurement Date The City elected to use a measurement date to value the net pension liability and related deferred inflows and outflows as of September 30,2019,one year prior to the reporting date.The City's Pension Plans do not issue separate financial statements.Therefore,the disclosures required for the Plan as of September 30,2020,are also included below. Net Pension Liability The components of the changes in the net pension liability for the Plan for the year ended September 30,2020 is shown below. Increase (Decrease) Total Pension Plan Fiduciary Net Pension Liability Net Position (Asset)Liability la)lb)la)-lb) Reporting period ending 9/30/2019 S 23,534,251 S 19,714,297 S 3,819,954 Changes for the year: Service cost 332,673 -332,673 Interest 1,566,226 -1,566,226 Difference between actual and expected experience 40,197 -40,197 Contributions —City —1,424,479 (1,424,479) Contributions —employee -107,745 (107,745) Net investment income —619,176 (619,176) Benefit payments,including refunds of employee contributions (1,327,161)(1,327,161)- Administrative expense —(40,584)40,584 Net changes 611,935 783,655 (171,720) Reporting period ending 9/30/2020 S 24,146,186 S 20,497,952 S 3,648,234 *Note:Plan Net Position per Fiduciary Statement of Net Position on page 52 is different than the Plan Net Position noted above primarily due to reporting differences between the actuarially determined changes in the net pension liability above and the Fiduciary Statement of Net Position.Differences are immaterial. 47 Agenda Item #2B.28 Jun 2021Page 62 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTESTO FINANCIALSTATEMENTS SEPTEMBER30,2020 NOTE 7 —DEFINEDBENEFITPENSION PLANS (cont...) The components of the net pension liability for the Plan as of the September 30,2020 measurement date were as follows: Total pension liability 5 24,665,518 Plan fiduciary net position (21,719,136) Net pension liability (asset)S 2,946,382 Plan fiduciary net position as a percentage of the total pension liability 88% For the year ended September 30,2020,the City recognized total pension expense of $706,803.The City reported deferred outflows of resources and deferred inflows of resources related to the General Employees‘Pension Plan from the following sources: Deferred Deferred Outflows of inflows of Description Resources Resources Differences between expected and actual experience S 21,056 S 61,721 Change in assumptions 90,719 — Difference between projected and actual earnings on Plan investments 30,047 - City contributions subsequent to the measurement date 1,362,952 - Total S 1,504,774 5 61,721 Contributions made after the measurement date (shown above)will be recognized as a reduction of net pension liability in the fiscal year ended September 30,2021.Other amounts reported as deferred outflows of resources related to pensions will be recognized in pension expense as follows: Year ending September 30, 7 Amount 2021 $(94,207) 2022 (47,403) 2023 78,293 2024 143,418 5 80,101 Plan Investments The Retirement Plan Board is responsible for establishing and amending the Plan's investment policies.The Plan's current investment policy gives the Board discretion to allocate assets with assistance of the Plan's investment consultant.No formal targets are stated in the investment policy although the maximum allocation to international 6.41%and 4.04%for the years ended September 30,2020 and 2019,respectively.48 Agenda Item #2B.28 Jun 2021Page 63 of 199 CITYOF ATLANTIC BEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER30,2020 NOTE 7 —DEFINEDBENEFITPENSION PLANS (cont...) Actuarial Assumptions The total pension liability was determined by actuarial valuations for the Plan as of October 1,2018,rolled forward to the measurement date of September 30,2019,using the following actuarial assumptions,applied to all periods included in the measurement: Inflation:2.50% Salary Increases:Age based ranging from 4.80%to 9.50%(including 2.50%price inflation. Investment Rate of Return:6.75%per year compounded annually,net of investment expenses. Mortality:RP-2000 Combined Healthy Participant Mortality Table for males and females with generational projections from the Year 2000 Projection Scale BB. Date of Experience Study:Dated August 9,2017 for the period October 1,2009 to September 30,2016 Long Term Expected Rate of Return The long—termexpected rate of return on pension plan investments was determined using a building-block method in which best—estimate ranges of expected future real rates of return (expected returns,net of pension plan investment expense of 0.50%and inflation of 2.50%)are developed for each major asset class.These ranges are combined to produce the long—termexpected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation.Best estimates of arithmetic real rates of return for each major asset class included in the pension plan's target asset allocation (see the discussion of the pension plans’investment policy)are summarized in the following table: Target Long-Term Expected Asset Class Allocation Real Net Rate of Return US Large-Cap Growth Stocks 13%7.40% US Large-Cap Value Stocks 12%7.00% US Mid—CapGrowth Stocks 3%8.60% US Mid-Cap Value Stocks 4%7.80% US Mid—CapCore Stocks 3%6.90% US Sma|l—CapGrowth Stocks 5%9.60% US Small-Cap Value Stocks 5%8.60% International Equities 5%7.20% US Investment Grade Bonds 40%1.80% Cash (US 90-day T-Bill)10%0.20% Discount Rate A single discount rate was used to measure the total pension liability.The single discount rate was based on the expected rate of return on Plan investments of 6.75%.The projection of cash flows used to determine the single contributions will be made at rates equal to the difference between actuarially determined contribution rates andthememberrate.Based on those assumptions,the Plan's fiduciary net position was projected to be available tomakeallprojectedfuturebenefitpaymentsofcurrentplanmembers.Therefore,the long—term expected rate ofreturnonPlaninvestments(6.75%)was applied to all periods of projected benefit payments to determine the totalpensionliability.49 Agenda Item #2B.28 Jun 2021Page 64 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER30,2020 NOTE 7 -DEFINEDBENEFITPENSION PLANS (cont...) Sensitivity ofthe net pension liability to changes in the discount rate.The following presents the net pension liability of the City,calculated using the discount rate noted below,as well as what the City's net pension liability would be if it were calculated using a discount rate that is 1—percentage—pointlower or 1—percentage—pointhigher than the current rate for both the measurement date of September 30,2019 and the financial reporting date of September 30,2020. Current As of Discount September,Rate 1%Decrease Current Rate 1%increase 9/30/2019 6.75%S 6,263,183 S 3,648,234 S 1,407,059 9/30/2020 6.75%S 5,568,387 S 2,946,382 S 699,271 Police Officers’Retirement Plan Plan Description The Police Officers’Retirement Plan (the Police Plan)provides retirement,disability,and death benefits to Police Plan members and their beneficiaries.The Police Plan is governed by the Policemen’s Pension Board of Trustees, although the City Commission retains the authority to establish and amend the benefit provisions of the Police Plan. The Policemen’s Pension Board of Trustees is appointed by the City Commission and comprised of five members, two of which will be eligible legal residents of the City,two of which will be police officers elected by the majority of police officers who are members of the Police Plan,and one of which will be elected by the other four trustees. Membership in the Police Officers’Retirement Plan as of the September 30,2019 and 2018 measurement dates,is as follows: September 30 September 30 2019 2018 Inactive plan members or beneficiaries currently receiving benefits 23 22 Inactive plan members entitled to but not yet receiving benefits 3 4 Active plan members 26 24 Total 52 50 Plan Benefits For members hired before January 1,2013,normal retirement is available upon the attainment of age fifty and the completion of twenty years of credited service,the attainment of age fifty—fiveand the completion of ten years of credited service,the completion of twenty-five years of credited service regardless of age,or the attainment of age sixty and the completion of five years of credited service.For members hired on or after January 1,2013,normal retirement is available upon the attainment of age fifty—fiveand the completion of ten years of credited service or the attainment of age fifty—twoand the completion of twenty-five years of credited service.Early retirement is available with a reduced benefit upon the attainment of age fifty and the completion of ten years of credited service. compensation for each year of credited service.For members hired on or after January 1,2013,the normalretirementbenefitshallequal2.00%of average final compensation for each year of credited service.The Police PlanincludesaDROPunderwhichmemberseligiblefornormalretirementmayhavetheirmonthlypensionbenefitcreditedtoanaccountwhilecontinuingtobeactivelyemployedforuptofiveyears.As of September 30,2019,Police Plan net position included S0of DROP account balances.50 Agenda Item #2B.28 Jun 2021Page 65 of 199 CITYOF ATLANTIC BEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER 30,2020 NOTE 7 -DEFINEDBENEFITPENSION PLANS (cont...) Contributions The City is required to contribute,at actuarially determined rate (33.2%)of covered payroll for the year ended September 30,2020.The City may use State contributions to offset this required contribution.City and State contributions to the Police Plan were $877,866 for the year ended September 30,2020.Police Plan members are required to contribute 8.0%of their annual covered salary.Per City Code,the City Commission may amend established contribution requirements. Measurement Date The City elected to use a measurement date tovalue the net pension liability and related deferred inflows and outflows as of September 30,2019,one year prior to the reporting date.The City's Pension Plans do not issue separate financial statements.Therefore,the disclosures required for the Plan as of September 30,2020,are also included below. Net Pension Liability The components of the changes in the net pension liability for the Police Plan for the year ended September 30, 2020 (September 30,2019 measurement date)is shown below: increase (Decrease) Total Pension Plan Fiduciary Net Pension Liability Net Position (Asset)Liability (8)(b)(3)-(bl Reporting period ending 9/30/2019 $15,445,722 $12,164,644 $3,281,078 Changes for the year: Service cost 332,419 ~332,419 Interest 1,026,422 —1,026,422 Difference between actual and expected experience (351,262)—(351,262) Contributions —City —826,705 (826,705) Contributions —employee —142,024 (142,024) Net investment income -307,543 (307,543) Benefit payments,including refunds of employee contributions (1,143,777)(1,143,777)— Administrative expense -(38,763)38,763 Net changes (136,198)93,732 (229,930) Reportingperiod ending 9/30/2020 S 15,309,524 $12,258,376 $3,051,148 *Note:Plan Net Position per Fiduciary Statement of Net Position on page 52 is different than the Plan Net Position noted above primarily due to reporting differences between the actuarially determined changes in the net pension liability above and the Fiduciary Statement of Net Position.Differences are immaterial. 51 Agenda Item #2B.28 Jun 2021Page 66 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER30,2020 NOTE 7 -DEFINEDBENEFITPENSION PLANS (cont...) The components of the net pension liability for the Police Plan as of the September 30,2020 measurement date were as follows: Total pension liability $16,100,283 Plan fiduciary net position (13,153,186) Net pension liability (asset)$2,947,097 Plan fiduciary net position as a percentage of the total pension liability 82% For the year ended September 30,2020,the City recognized total pension expense of $601,041.The City reported deferred outflows of resources and deferred inflows of resources related to the General Employees’Pension Plan from the following sources: Deferred Deferred Qutflowsof Inflows of Description Resources Resources Differences between expected and actual experience $57,416 $360,942 Change in assumptions 227,491 - Net difference between projected and actual earnings on Plan investments 117,128 - City contributions subsequent to the measurement date 877,867 - Total $1,279,902 $360,942 Contributions made after the measurement date (shown above)will be recognized as a reduction of net pension liability in the fiscal year ending September 30,2020.Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: Year ending September 30,Amount 2021 $(15,432) 2022 (21,564) 2023 (4,937) 2024 83,026 $41,093 Plan Investments The Policemen’s Pension Board ofTrustees is responsible for establishing and amending the Police Plan's investment maximum allocation to international equities is 25%.The money-weighted rate of return on Plan investments,netofinvestmentrelatedexpenses,was 6.15%and 4.38%for the years ended September 30,2020 and 2019,respectively.52 Agenda Item #2B.28 Jun 2021Page 67 of 199 CITYOF ATLANTIC BEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER30,2020. NOTE 7 —DEFINEDBENEFITPENSION PLANS (cont...) Actuarial Assumptions The total pension liability was determined by actuarial valuations for the Plan as of September 30,2018,rolled forward to September 30,2019,using the following actuarial assumptions,applied to all periods included in the measurement: lnflation:2.50% Salary Increases:Age based ranging from 4.80%to 18.50%(including 2.50%,price inflation. lnvestment Rate of Return:6.75%per year compounded annually,net of investment expenses. Mortality:RP—2000 Combined Healthy Participant Mortality Table for males and females with generational projections from the Year 2000 Projection Scale BB. Date of Experience Study:Dated August 9,2017 for the period October 1,2009 to September 30,2016 Long Term Expected Rate of Return The long—termexpected rate of return on pension plan investments was determined using a building-block method in which best—estimate ranges of expected future real rates of return (expected returns,net of pension plan investment expense of 0.50%and inflation of 2.50%)are developed for each major asset class.These ranges are combined to produce the long—termexpected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation.Best estimates of arithmetic real rates of return for each major asset class included in the pension plan's target asset allocation (see the discussion of the pension plans’investment policy)are summarized in the following table: Target Long-Term Expected Asset Class Allocation Real Net Rate of Return US Large-Cap Growth Stocks 13%7.40% US Large-Cap Value Stocks 12%7.00% US Mid-Cap Growth Stocks 3%8.60% US Mid-Cap Value Stocks 4%7.80% US Mid-Cap Core Stocks 3%6.90% US Small-Cap Growth Stocks 5%9.60% US Smal|—CapValue Stocks 5%8.60% International Equities 5%7.20% US Investment Grade Bonds 40%1.80% Cash (US 90-day T-Bill)10%0.20% Discount Rate A single discount rate was used to measure the total pension liability.The single discount rate was based on the expected rate of return on Plan investments of 6.75%.The projection of cash flows used to determine the single discount rate assumed that plan member contributions will be made at the current contribution rate and that City rate.on assumptions,Plan's fiduciary net position was projected to be available tomakeallprojectedfuturebenefitpaymentsofcurrentplanmembers.Therefore,the long—term expected rate ofreturnonPlaninvestments(6.75%)was applied to all periods of projected benefit payments to determine the totalpensionliability.53 Agenda Item #2B.28 Jun 2021Page 68 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER30,2020 NOTE 7 -—DEFINEDBENEFITPENSION PLANS (cont...) Sensitivity ofthe net pension liability to changes in the discount rate.The following presents the net pension liability of the City,calculated using the discount rate noted below,as well as what the City's net pension liability would be if it were calculated using a discount rate that is 1—percentage-point lower or 1—percentage-point higher than the current rate for both the measurement date of September 30,2019 and the financial reporting date of September 30,2020. Current As of Discount September,Rate 1%Decrease Current Rate 1%increase 9/30/2019 6.75%$4,821,956 $3,051,148 $1,406,207 9/30/2020 6.75%$4,884,449 $2,947,097 $1,329,735 The Statements of Fiduciary Net Position for the City's pension trust funds for the year ended September 30,2020 were as follows: ASSETS Cash and cash equivalents Accrued income investments at fair value Total assets LIABILITIES Pension Trust Funds Accounts payable and accrued liabilities Due to City TotalLiabilities NET POSITION Restricted for pension benefits General Police Employees‘Officers‘ Retirement Retirement 2020 2019 Plan Plan Totals Totals $72,186 $423,428 $495,614 $318,445 20,841 12,047 32,888 35,719 21,642,071 12,720,910 34,362,981 32,403,671 21,735,098 13,156,385 34,891,483 32,757,835 4,310 3,500 7,810 — -—-11,652 4,310 3,500 7,810 11,652 $21,730,788 $13,152,885 $34,883,673 $32,746,183 REMAINDEROF PAGE INTENTIONALLYLEFTBLANK 54 Agenda Item #2B.28 Jun 2021Page 69 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER 30,2020 NOTE 7 —DEFINEDBENEFITPENSION PLANS (concluded) The Statements of Changes in Fiduciary Net Position for the City's pension trust funds for the year ended September 30,2020 were as follows: Pension Trust Funds General Police Employees’Officers’ Retirement Retirement 2020 2019 Plan Plan Totals Totals ADDITIONS Contributions: City S 1,362,952 $745,022 $2,107,974 $2,251,184 Plan members 96,921 161,166 258,087 249,769 State of Florida —132,844 132,844 — Total contributions 1,459,873 1,039,032 2,498,905 2,500,953 Investment income 1,226,055 650,107 1,876,162 1,039,693 Less investment expenses:(75,430)(42,831)(118,261)(111,228) Net investment income 1,150,625 607,276 1,757,901 928,465 Total additions 2,610,498 1,646,308 4,256,806 3,429,418 DEDUCTIONS Administrative expenses 42,469 31,418 73,887 86,926 Payments to retirees and participants 1,329,553 715,876 2,045,429 2,470,938 Total deductions 1,372,022 747,294 2,119,316 2,557,864 CHANGE IN NET POSITION 1,238,476 899,014 2,137,490 871,554 NET POSITION,beginning of year 20,492,312 12,253,871 32,746,183 31,874,629 NET POSITION,end of year $21,730,788 $13,152,885 $34,883,673 $32,746,183 REMAINDEROF PAGE INTENTIONALLYLEI-TBLANK 55 Agenda Item #2B.28 Jun 2021Page 70 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER30,2020 NOTE 8 —DEFINEDCONTRIBUTIONPLAN The City passed an ordinance in 2013 closing the General Employees’defined benefit plan to new entrants and creating the City of Atlantic Beach Defined Contribution Plan.The City's 457 defined contribution plan is administered through ICMA,which covers all eligible employees employed with the City on or after September 1, 2008,who are not covered by the City's Police Officers’defined benefit plan.Under the 457 Plan,the City contributes an employer matching contribution of up to 6%of earnings during the first ten years of service. Following ten years of service,the City contributes an additional fixed contribution of 4%of earnings for a total of 10%.Employees have the option to voluntarily contribute to the 457 Plan.Employer matching contributions from the City were $107,404 and $88,051 for the years ended September 30,2020 and 2019,respectively.Under the 457 Plan,an employee is considered fully vested after 5 years of completed service. NOTE 9 —POSTEMPLOYMENTBENEFITSOTHER THAN PENSIONS Plan Description The City of Atlantic Beach administers a single employer defined benefit health care plan (the Plan)that provides medical insurance benefits to its employees and their eligible dependents.in accordance with Section 112.0801 of the Florida Statutes,because the City provides a medical plan to active employees of the City and their eligible dependents,the City is also required to provide retirees with the opportunity to participate in this Plan.Benefit provisions for the Plan are established by the City Commission and may be amended by the City Commission.The City does not issue stand—alonefinancial statements for the Plan. Membership in the Plan consisted of the following,as of September 30,2019,the date of the latest actuarial valuation: September 30, 2019 Inactive plan members or beneficiaries currently receiving benefits 1 Inactive plan members entitled to but not yet receiving benefits - Active plan members 101 Total 102 Funding Policy Contribution rates for the Plan are established on an annual basis by the City Commission.Eligible retirees and their covered dependents receiving benefits contribute 100%of the blended (active and retiree combined)equivalent premium rates.While the City does not directly contribute towards the costs of retiree premiums via an explicit subsidy,the ability ofretireesto obtain health insurance coverage at a blended,group rate constitutes a significant economic benefit to retirees,or an ”implicit”subsidy.This implicit subsidy is considered to be another postemployment benefit (OPEB)obligation of the City. 56 Agenda Item #2B.28 Jun 2021Page 71 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER 30,2020 NOTE 9 —-POSTEMPLOYMENTBENEFITSOTHER THAN PENSIONS (cont...) Actuarial Methods and Assumptions For the September 30,2019 actuarial valuation,the Entry Age Normal Actuarial Cost Method was used.This method determines a service cost rate as a fixed percentage of compensation for each active participant.The current years’ service cost is the participant's compensation multiplied by the service cost rate.Under this method,service cost for each individual participant,payable from date of employment to date of retirement,is sufficient to pay for the participant's benefit at retirement. Other actuarial assumptions are as follows: Discount Rate:2.75% Investment Rate of Return:0.0% Salary Increases:Rates used in the October 1,2018 actuarial valuation of the City's pension plans. Healthcare Cost Trend:Based on Getzen Model,with trend of 1.95%for 2020 and 6.25%for 2021 and gradually decreasing to an ultimate trend rate of 3.99%plus 0.36%increase for excise tax. Mortality:Mortality tables used for Regular and Special Risk Class members in the July 1,2018 actuarial valuation ofthe Florida Retirement System.They are based on the results ofa statewide experience study covering the period 2008 through 2013. Discount Rate The discount rate used to measure the total OPEB liability was 2.75%as of September 30,2019,which is equal to the single rate of return developed pursuant to GASB 75.The discount rate used to determine the liabilities under GASB 75 depends on the City's funding policy.Since the City does not prefund benefits,the discount rate required to be used is based on the Fidelity 20—YearMunicipal General Obligation AA Index.This index includes only federally tax-exempt municipal bonds and the yield curves are constructed using option adjusted analytics of a diverse population of over 10,000 tax exempt securities. Annual OPEB Cost and Net OPEB Obligation The City's total OPEB liability was measured as of September 30,2019 and was determined by an actuarial valuation as of September 30,2019.Changes in the Total OPEB liability were as follows: Total OPEB Liability Reporting period ending September 30,2019 $469,955 Changes for the year: Service cost 38,095 lnte rest 19,049 Differences between expected and actual experience (203,632) Net changes (89,728)Reporting period ending September 30,2020 S 380,22757 Agenda Item #2B.28 Jun 2021Page 72 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER 30,2020 NOTE 9 —POSTEMPLOYMENTBENEFITSOTHER THAN PENSIONS (cont...) Sensitivity of the Total OPEB Liability to Changes in the Discount Rate. The following presents the total OPEB liability of the City,as well as what the City's total OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower or 1-percentage—point higher than the current discount rate: 1%Decrease Rate Assumption 1%increase Total OPEB liability $426,391 S 380,227 $340,115 Sensitivity of the Total OPEB Liability to Changes in Healthcare Cost Trend Rates. The following presents the total OPEB liability for the City,as well as what the City's total OPEB liability would be if it were calculated using healthcare trend rates that are 1-percentage—point lower or 1-percentage—point higher than the current healthcare cost trend rates: Current Healthcare Cost Trend Rate 1%Decrease Assumption 1%Increase Total OPEB liability S 317,455 S 380,227 $461,324 OPEB Expense and Deferred Inflows of Resources Related to OPEB For the year ended September 30,2020,the City recognized OPEB expense of $36,903.On September 30,2020,the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Changes of assumptions or other inputs $68,616 $26,964 Differences between expected and actual experience —178,799 City contributions subsequent to the measurement date 11,668 ~ Total $80,284 $205,763 Of the total amount reported as deferred outflows of resources related to OPEB,$11,668 resulting from benefits paid subsequent to the measurement date and before the end of the fiscal year will be included as a reduction of the total OPEB liability in the year ended September 30,2021.Other amounts reported as deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: Year ended September 30, Amount 20222023 (20,241)2024 (20,241)2025 (20,238)Thereafter (35,945)Total $(137,147)58 Agenda Item #2B.28 Jun 2021Page 73 of 199 CITYOF ATLANTIC BEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER30,2020 __..j NOTE 10 -INTERFUND ACCOUNTS lndividual fund inter-fund receivables and payables on September 30,2020,consist of the following: Due Due from Other to Other Funds Funds General Fund S 394,451 S — Community Development Block Grants Fund —197,786 Local Option Gas Tax Fund 124,665 Police Grants Fund -8,083 Capital Projects Fund —44,067 Debt Service Fund —19,850 S 394,451 S 394,451 lnter—fundreceivable/payables are due to timing differences or due to deficit positions in the City's pooled cash and investments.The receivable/payables are expected to be received/paid within one year. NOTE 11 —INTERFUNDTRANSFERS Transfers of resources from a fund receiving revenue to the fund through which the resources are to be expended are recorded as transfers and are reported as other financing sources (uses)in the governmental funds and as transfers in (out)in the proprietary funds.Following is a summary of inter-fund transfers for the year ended September 30,2020: Transfer In: General Capital Projects Debt Service Stormwater Fund Fund Fund Fund Total Transfers Out: Utility Fund S 740,066 S ~S -S —S 740,066 Local Option Gas Tax Fund 234,623 470,000 ——704,623 Capital Projects Fund 90,132 ---90,132 Sanitation Fund 276,787 -—-276,787 Community Development Block Grant Fund —200,000 --200,000 Stormwater Fund -400,000 --400,000 Convention Development Tax Fund --118,458 —118,458 Half-cent Sales Tax Fund -100,000 -285,000 385,000 Total S 1,341,608 S 1,170,000 S 118,458 S 285,000 S 2,915,066 or to 59 Agenda Item #2B.28 Jun 2021Page 74 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO FINANCIALSTATEMENTS SEPTEMBER30,2020 NOTE 12 -COMMITMENTS On June 2,1999,the City entered into an agreement with the City of Jacksonville,Florida,whereas the City of Jacksonville will provide advanced life support and fire services to the residents and businesses located in the City. The term of the agreement shall be from the effective date and continuing for a period of 25 years unless terminated earlier by the parties (such parties must provide a one-year notice).For the year ended September 30,2020,the City incurred $1,236,431 in services under this agreement.The amount will be adjusted annually by an amount equal to 103%of the previous year's amount for all services provided by the City ofiacksonville. NOTE 13 -CONTINGENCIES The City is a defendant in several lawsuits which arose in the ordinary course of the City's business.To the extent the outcome of such litigation has been determined to result in probable loss to the City,an estimated loss has been accrued in the accompanying financial statements.The outcome of the remaining claims cannot be determined at this time. NOTE 14 —-RISK MANAGEMENT The City is exposed to various risks of loss related to torts;theft of,damage to,and destruction of assets;errors and omissions;and natural disasters for which the City carries commercial insurance.Insurance against losses is provided through the Public Risk Insurance Agency and LBBryan and Company for the following types of risk: 0 Workers’Compensation and Employer's Liability 0 Automobile Liability 0 Automobile Physical Damage 0 Accidental Death and Dismemberment 0 General Liability -Public Officials’Liability 0 Property Coverage The City's coverage for workers’compensation is under a retrospectively rated policy.Premiums are accrued based on the ultimate cost to-date of the City's experience for this type of risk. 60 Agenda Item #2B.28 Jun 2021Page 75 of 199 Page Intentionally Left Blank Agenda Item #2B.28 Jun 2021Page 76 of 199 REQUIREDSUPPLEMENTARY INFORMATION Agenda Item #2B.28 Jun 2021Page 77 of 199 CITYOF ATLANTIC BEACH,FLORIDA SCHEDULEOF REVENUES,EXPENDITURES,AND CHANGES IN FUND BALANCES—BUDGETAND ACTUAL—GENERALFUND FOR THE YEARENDEDSEPTEMBER30,2020 Actual Amounts Variance with Budgeted Amounts (Budgetary Final Budget Basis)see Positive Original Final Note A (Negative) REVENUES Property taxes $5,950,351 $5,950,351 $5,912,053 $(38,298) Non-property taxes 1,099,364 1,120,661 1,271,015 150,354 Licenses and permits 903,106 903,106 905,755 2,649 Intergovernmental revenue 2,209,867 2,209,867 1,997,831 (212,036) Charges for services 842,971 842,971 759,599 (83,372) Fines and forfeitures 113,090 113,090 52,945 (60,145) investment earnings (loss)180,000 292,108 292,108 — Miscellaneous revenues 30,857 30,857 22,848 (8,009) lnterfund charges 1,701,852 1,789,976 1,778,652 (11,324) Total revenues 13,031,458 13,252,987 12,992,806 (260,181) EXPENDITURES City Administration: City Commission 55,876 55,876 45,834 10,042 City Clerk 358,543 358,543 309,706 48,837 City Attorney 150,000 150,000 150,000 - City Manager 442,233 442,223 419,797 22,426 Human resources 250,149 255,019 250,394 4,625 lnformation technology 782,592 782,592 708,411 74,181 Finance 1,063,701 1,103,301 1,113,333 (10,032) Total City administration 3,103,094 3,147,554 2,997,475 150,079 Planning and zoning 424,764 374,764 284,350 90,414 General government 748,880 770,410 580,184 190,226 Public safety: Police 4,810,484 5,380,879 5,205,722 175,157 Animal control 96,155 96,155 94,311 1,844 Fire control 1,660,567 1,590,567 1,550,874 39,693 Code enforcement 106,432 106,432 94,693 11,739 Total public safety 6,673,638 7,174,033 6,945,600 228,433 Continued... 61 Agenda Item #2B.28 Jun 2021Page 78 of 199 CITYOF ATLANTIC BEACH,FLORIDA SCHEDULEOF REVENUES,EXPENDITURES,AND CHANGESIN FUND BALANCES-BUDGETAND ACTUAL—GENERALFUND FOR THE YEARENDEDSEPTEMBER30,2020 Amounts Variance with Budgeted Amounts (Budgetary Final Budget Basis)see Positive Original Final Note A (Negative) Public works: Administration and streets 1,745,890 1,745,890 1,403,463 342,427 Fleet maintenance 299,090 299,090 257,682 41,408 Total public works 2,044,980 2,044,980 1,661,145 383,835 Parks and recreation Recreation and special events 484,333 484,333 442,921 41,412 Parks maintenance 979,030 1,028,187 950,383 '77,804 Total parks and recreation 1,463,363 1,512,520 1,393,304 119,216 Total expenditures 14,458,719 15,024,261 13,862,058 1,162,203 EXCESS(DEFICIENCY)OF REVENUEOVER (UNDER)EXPENDITURES (1,427,261)(1,771,274)(869,252)902,022 OTHER FINANCINGSOURCES (USES): Transfers in 1,345,908 1,345,908 1,341,608 4,300 Sale of general capital assets 25,000 25,000 —(25,000) Total other financing sources (uses)1,370,908 1,370,908 1,341,608 (20,700) NET CHANGE IN FUND BALANCE S (56,353)S (400,366)S 472,356 S 872,722 62 Agenda Item #2B.28 Jun 2021Page 79 of 199 ClTYOF ATLANTICBEACH,FLORlDA NOTES TO THE SCHEDULEOF REVENUES,EXPENDITURES,AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL— GENERALFUND FOR THE YEARENDEDSEPTEMBER 30,2020 Note A -Budgets and Budgetary Accounting General governmental revenues and expenditures accounted for in budgetary funds are controlled by a budgetary accounting system in accordance with various legal requirements which govern the City's operations.Budgets are monitored at varying levels of classification detail;however,expenditures cannot legally exceed total appropriations at the individual fund level.Encumbrances are recorded.Unexpended items which are unencumbered at year~end must be re—appropriated in the subsequent year. Budgets are adopted for all governmental funds (general,special revenue,and capital projects funds).The City Manager is authorized to transfer budgeted amounts within departments within any fund;however,any revisions that increase the total expenditures of any department or fund must be approved by the City Commission.All necessary supplemental appropriations are adopted by the City Commission and are included in the reported budgetary data.The budget presented in the accompanying required supplemental information is prepared in conformity with accounting principles generally accepted in the United States ofAmerica. Explanation of differences between budgetary inflows and outflows and GAAP revenues and expenditures Sources/inflowsof resources Total revenue from the budgetary comparison schedule $12,992,806 Differences -budget to GAAP: For GAAP,General Fund inter—fundcharges are reported as a reduction in the applicable expenditure function rather than revenues.(1,778,652)(*) Total revenues as reported on the statement of revenues,expenditures and changes in fund balances (page 16)$11,214,154 Uses/outflowsof resources Actual amounts (budgetary basis)"total charges to appropriations"from the Total expenditures from the budgetary comparison schedule $13,862,058 Differences —budget to GAAP: For GAAP,General Fund inter—fundcharges are reported as a reduction in the applicable expenditure function rather than revenues._(1,778,652)(*) Total expenditures as reported on the statement of revenues,expenditures and changes in fund balances (page 16)$12,083,406 (*)—Interfund charges by Division City Manager $160,747 Finance 836,132 Public Works Admin 274,137 Fleet and Equipment Maintenance 76,800 Human Resources 58,049 134,956S1,778,65263 Agenda Item #2B.28 Jun 2021Page 80 of 199 CITYOF ATLANTICBEACH,FLORIDA SCHEDULEOF CHANGESIN NET PENSION LIABILITYAND RELATEDRATIOS -GENERALEMPLOYEES’PENSION PLAN City reporting period date Measurement date Total pension liability Service cost Interest Change in assumptions Difference between expected and actual experience Benefit payments,including refunds of of employee contributions Employee buy—back Net change in total pension liability Total pension liability,beginning Total pension liability,ending (a) Plan fiduciary net position Contributions -City Contributions —Employee Net investment income (loss) Benefit payments,including refunds Of employee contributions Administrative expenses Net change in plan fiduciary net position Plan fiduciary net position,beginning Plan fiduciary net position,ending (b) Net pension liability (asset)(a)-(b) Plan fiduciary net position as a percentage of total pension liability Covered payroll Net pension liability as a percentage of covered payroll 9/30/2021 9/30/2020 9/30/2019 9/30/2018 9/30/2020 9/30/2019 9/30/2018 9/30/2017 S 288,450 S 332,673 S 345,019 S 346,460 1,604,466 1,566,226 1,574,193 1,485,239 ——695,507 559,117 (44,031)40,197 (473,189)291,669 (1,329,553)(1,327,161)(1,501,456)(1,319,107) 519,332 611,935 640,074 1,363,378 24,146,186 23,534,251 22,894,177 21,530,799 S 24,665,518 S 24,146,186 S 23,534,251 S 22,894,177 S 1,362,952 S 1,424,479 S 1,332,119 S 1,175,572 96,921 107,745 117,536 124,024 1,138,973 619,176 1,554,225 1,792,192 (1,329,553)(1,327,161)(1,501,456)(1,319,107) (48,109)(40,584)(31,261)(53,880) 1,221,184 783,655 1,471,163 1,718,801 20,497,952 19,714,297 18,243,134 16,524,333 S 21,719,136 S 20,497,952 S 19,714,297 S 18,243,134 S 2,946,382 S 3,648,234 S 3,819,954 S 4,651,043 88.05%84.89%83.77%79.68% S 1,615,350 182.40% 64 S 1,795,750 203.16% S 1,958,933 195.00% S 2,067,067 225.01% Continued...Agenda Item #2B.28 Jun 2021Page 81 of 199 CITYOF ATLANTIC BEACH,FLORIDA SCHEDULEOF CHANGES IN NET PENSION LIABILITYAND RELATEDRATIOS -GENERALEMPLOYEES’PENSION PLAN City reporting period date 9/30/2017 9/30/2016 9/30/2015 Measurement date 9/30/2016 9/30/2015 9/30/2014 Total pension liability Service cost S 348,604 S 402,093 S 399,576 Interest 1,437,296 1,404,316 1,386,245 Change in assumptions --1,814,460 Difference between expected and actual experience 164,601 (162,280)— Benefit payments,including refunds of of employee contributions (1,207,804)(1,031,191)(707,218) Employee buy—back ——- Net change in total pension liability 742,697 612,938 2,893,063 Total pension liability,beginning 20,788,102 20,175,164 17,282,101 Total pension liability,ending (a) Plan fiduciary net position S 21,530,799 S 20,788,102 S 20,175,164 Contributions —City 1,112,344 S 863,613 S 950,980 Contributions —Employee 128,204 136,191 157,383 Net investment income (loss)1,515,746 162,326 778,981 Benefit payments,including refunds Of employee contributions (1,207,804)(1,031,191)(707,218) Administrative expenses (32,495)(41,909)(31,529) Net change in plan fiduciary net position 1,515,995 89,030 1,148,597 Plan fiduciary net position,beginning 15,008,338 14,919,308 13,770,711 Plan fiduciary net position,ending (b)S 16,524,333 S 15,008,338 S 14,919,308 Net pension liability (asset)(a)-(b)S 5,006,466 S 5,779,764 S 5,255,856 Plan fiduciary net position as a percentage of total pension liability 76.75%72.20%73.95% Coveredpayroll S 2,136,733 S 2,269,850 S 2,623,050 Net pension liability as a percentage of covered payroll 234.30%254.63%200.37% Additional years will be added to this schedule annually until 10 years’data is presented. Change of Assumptions: For measurement date September 30,2018: 0 The assumed 0 The rates of salary increase,retirement and withdrawal were revised based on a 7-year experience studyperformedforthePlan.65 Agenda Item #2B.28 Jun 2021Page 82 of 199 CITYOF ATLANTICBEACH,FLORIDA SCHEDULEOF CHANGESlN NET PENSIONLIABILITYAND RELATEDRATIOS -POLICEOFFICERS’PENSION PLAN City reporting period date Measurement date Total pension liability Service cost Interest Change in excess State money Difference between expected and actual experience Change of assumptions Benefit payments,including refunds of of employee contributions Net change in total pension liability Total pension liability,beginning Total pension liability,ending (a) Plan fiduciary net position Contributions -City Contributions -State of Florida Contributions -Employee Net investment income (loss) Benefit payments,including refunds of employee contributions Administrative expenses Other Net change in plan fiduciary net position Plan fiduciary net position,beginning Plan fiduciary net position,ending (b) Net pension liability (asset)(a)-(b) Plan fiduciary net position as a percentage of total pension liability Covered payroll Net pension liability as a percentage of covered payroll _ 9/30/2021 9/30/2020 9/30/2019 9/30/2018 9/30/2020 9/30/2019 9/30/2018 9/30/2017 S 369,089 S 332,419 S 329,254 335,185 1,034,146 1,026,422 1,016,983 970,877 ——(120,454)- 103,400 (351,261)(209,232)187,216 —-454,983 (40,955) (715,876)(1,143,778)(690,688)(643,872) 790,759 (136,198)780,846 808,451 15,309,524 15,445,722 14,664,876 13,856,425 S 16,100,283 S 15,309,524 S 15,445,722 S 14,664,876 S 745,022 S 826,705 S 854,780 945,540 132,844 -236,772 — 161,166 142,024 131,498 129,552 607,277 307,543 853,894 950,447 (715,876)(1,143,777)(690,688)(643,872) (35,623)(38,763)(25,152)(51,481) 894,810 93,732 1,361,104 1,330,186 12,258,376 12,164,644 10,803,540 9,473,354 S 13,153,186 S 12,258,376 S 12,164,644 S 10,803,540 S 2,947,097 S 3,051,148 S 3,281,078 S 3,861,336 81.70%80.07%78.76%73.67% S 2,014,575 S 1,775,300 S 1,643,725 S 1,619,400 146.29%171.87%199.61%238.44% 66 Agenda Item #2B.28 Jun 2021Page 83 of 199 CITYOF ATLANTIC BEACH,FLORIDA SCHEDULEOF CHANGESIN NET PENSION LIABILITYAND RELATEDRATIOS -POLICEOFFICERS’PENSION PLAN City reporting period date Measurement date Total pension liability Service cost lnterest Change in excess State money Difference between expected and actual experience Change of assumptions Benefit payments,including refunds of of employee contributions Net change in total pension liability Total pension liability,beginning Total pension liability,ending (a) Plan fiduciary net position Contributions —City Contributions -State of Florida Contributions —Employee Net investment income (loss) Benefit payments,including refunds of employee contributions Administrative expenses Other (change in excess State money) Net change in plan fiduciary net position Plan fiduciary net position,beginning Plan fiduciary net position,ending (b) Net pension liability (asset)(a)—(b) Plan fiduciary net position as a percentage of total pension liability Covered payroll Net pension liability as a percentage of covered payroll 9/30/2017 9/30/2016 9/30/2015 9/30/2016 9/30/2015 9/30/2014 5 279,863 $291,761 $269,182 931,370 900,982 879,486 -120,454 — (2,998)(213,426)— -—1,275,669 (754,465)(553,042)(585,616) 453,770 546,729 1,838,721 13,402,655 12,855,926 11,017,205 S 13,856,425 S 13,402,655 S 12,855,926 S 729,483 S 574,014 S 563,203 112,972 103,528 96,217 117,274 112,354 103,095 804,901 43,534 642,480 (754,465)(553,042)(585,616) (29,933)(35,984)(22,742) —120,454 - 980,232 364,858 796,637 8,493,122 8,128,264 7,331,627 S 9,473,354 S 8,493,122 S 8,128,264 S 4,383,071 S 4,909,533 S 4,727,662 68.37%63.37%63.23% S 1,465,925 S 1,404,425 S 1,472,786 299.00%349.58%321.00% Additional years will be added to this schedule annually until 10 years‘data is presented. Change of Assumptions: For measurement 2018:0 The assumed investment return assumption was reduced from 7.00%to 6.75%.0 The assumed rates of salary increase,retirement and withdrawal were revised based on a 7—year experience studyperformedforthePlan.67 Agenda Item #2B.28 Jun 2021Page 84 of 199 CITYOF ATLANTICBEACH,FLORIDA SCHEDULEOF CONTRIBUTIONS—ALLPENSION PLANS __::_— Contributions in Relation to Contributions Year Actuarially the Actuarially Contribution as a %of Ended Determined Determined Excess Covered Covered September 30,Contribution Contribution (Deficiency)Payroll Payroll General Employees’Plan 2020 S 1,355,973 S 1,362,952 S 6,979 S 1,615,350 84.38% 2019 S 1,424,479 S 1,424,479 S -S 1,795,750 79.33% 2018 S 1,332,118 S 1,332,119 S 1 S 1,958,933 68.00% 2017 S 1,175,572 S 1,175,572 S -S 2,067,067 56.87% 2016 S 1,112,344 S 1,112,344 S —S 2,136,733 52.06% 2015 S 863,613 S 863,613 S -S 2,269,850 38.05% 2014 S 950,980 S 950,980 S -S 2,623,050 36.25% Police Officers’Plan 2020 S 668,090 S 877,866 S 209,776 S 2,014,575 43.58% 2019 S 826,705 S 826,705 S —S 1,775,300 46.57% 2018 S 841,726 S 1,091,552 S 249,826 S 1,643,725 66.41% 2017 S 849,061 S 945,540 S 96,479 S 1,619,400 58.39% 2016 S 825,700 S 842,455 S 16,755 S 1,465,925 57.47% 2015 S 665,091 S 677,542 S 12,451 S 1,404,425 48.24% 2014 S 654,280 S 659,420 S 5,140 S 1,472,786 44.77% Additional years will be added to this schedule annually until 10 years;data is presented. 68 Agenda Item #2B.28 Jun 2021Page 85 of 199 CITYOF ATLANTICBEACH,FLORIDA NOTES TO THE SCHEDULEOF CONTRIBUTIONS—ALLPENSION PLANS Significant methods and assumptions used in calculating the actuarially determined contributions: The following pertain to both City's de?nedbene?tpension plans unless separately stated. Valuation Date:October 1,2018.Actuarially determined contribution rates are calculated as of September 30,two years prior to the end of the fiscal year in which contributions are required. Actuarial Cost Method:Entry Age Normal Cost Method Amortization Method: 0 General Employees’Plan -Closed,Level Dollar Method 0 Police Officers’Plan —Closed,Level %of Pay Method Remaining Amortization Period: 0 General Employees’Plan -10 Years. 0 Police Officers’Plan —29 years. Asset Valuation Method:4-year smoothed market value where the difference between the expected and actual return on market value of assets is phased in over a period of four years at a rate of 25%per year. |nflation:2.50% Salary Increases: 0 General Employees Plan —Age Based ranging from 4.8%to 9.5%(including 2.5%price inflation). 0 Police O?icers’Plan —Age Based ranging from 4.5%to 18.5%(including 2.5%price inflation). Payroll Growth: 0 General Employees Plan —None 0 Police Officers’Plan —3.50% Investment Rate of Return:6.75%per year compounded annually,net of investment expenses,including inflation. Retirement Age:Experience—based table of rates (from Experience Study dated August 9,2017 for the period October 1,2009 to September 30,2016)that vary by age. Morta|ity:RP-2000 Combined Healthy Participant Mortality Table (for preretirement mortality)and the RP—2000 Mortality Table for Annuitants (for postretirement mortality),with mortality improvements projected to all future years after 2000 using Scale BB. 0 General Employees’Plan —For males,the base mortality rates include a 50%blue collar adjustment and a 50%white collar adjustment and for females,the base mortality rates include a 100%white collar adjustment. 0 Police O?icers’Plan —For males,the base mortality rates include a 90%blue collar adjustment and a 10% white collar adjustment and for females,the base mortality rates include a 100%white collar adjustment. 69 Agenda Item #2B.28 Jun 2021Page 86 of 199 CITYOF ATLANTICBEACH,FLORIDA SCHEDULEOF INVESTMENTRETURNS-ALL PENSION PLANS Year Ended September 30, 2020 2019 2018 2017 2016 2015 General Employees‘Plan Annual money-weighted rate of return net of investment expenses 6.41%4.04%8.67%10.92%10.18%1.10% Police Officers‘Plan Annual money—weighted rate of return net of investment expenses 6.15%4.38%8.26%10.80%9.93%0.53% Additional years will be added to this schedule annually until 10 years;data is presented. 70 Agenda Item #2B.28 Jun 2021Page 87 of 199 CITYOF ATLANTIC BEACH,FLORIDA SCHEDULEOF CHANGES IN TOTAL OPEB LIABILITYAND RELATEDRATIOS Reporting date 9/30/2020 9/30/2019 9/30/2018 Measurement date 9/30/2019 9/30/2018 9/30/2017 Total OPEB Liability Service cost $38,095 $39,404 $41,222 lnterest 19,049 16,906 14,667 Difference between expected and actual experience (203,632)—— Changes in assumptions 78,146 (18,238)(21,261) Benefit payments (21,386)(23,456)(22,404) Net change in total OPEB Liability (89,728)14,616 12,224 Total OPEB Liability -beginning 469,955 455,339 443,115 Total OPEB Liability -ending $380,227 $469,955 $455,339 Covered-employee payroll $5,196,501 $6,647,363 $6,272,956 Total OPEB liability as a percentage of covered-employee payroll 7.32%7.07%7.26% Notes to Schedule: No assets are being accumulated in a trust to pay for plan benefits. Changes in Assumptions: Changes in assumptions reflect the effects of changes in the discount rate of each period.The following are the discount rates used for each measurement date. Measurement Date Discount Rate September 30,2019 2.75% September 30,2018 3.83% September 30,2017 3.50% September 30,2016 3.10% Additional changes in assumptions for the following measurement dates: 0 September 30,2019 0 Per capita costs and premiums were updated based on information provided. 0 Assumed ultimate rate of inflation was revised from 2.5%to 2.25%and the healthcare cost trend assumption was revised to reflect this change. Additional years will be added to this schedule annually until 10 years;data is presented.71 Agenda Item #2B.28 Jun 2021Page 88 of 199 SUPPLEMENTARY INFORMATION Agenda Item #2B.28 Jun 2021Page 89 of 199 CITYOF ATLANTICBEACH,FLORIDA COMBINING BALANCESHEET-NON~MAJOR GOVERNMENTALFUNDS FOR THE YEARENDEDSEPTEMBER 30,2020 WITH COMPARATIVE TOTALS FOR THE YEARENDEDSEPTEMBER 30,2019 2020 Special Revenue Funds Local Convention Tree Option Development Half-Cent Court Cost Parking Radio Replacement Gas Tax Tax Sales Tax Training Facilities Communication ASSETS Equity in pooled cash and investments $77,732 $-$148,406 $1,447,310 $24,267 $48,343 $91,465 Cash with fiscal agent -—--—-- Receivables,net Customer accounts,net -——-—-- Intergovernmental and other -77,537 10,833 164,341 247 4,480 1,455 Prepaid expenditures --~---- TOTAL ASSETS $77,732 S 77,537 $159,239 $1,611,651 $24,514 $52,823 $92,920 LIABILITIES Accounts payable and accrued liabilities ----500 -- Construction costs payable ---4,212 --- Due to other funds —124,665 ----— Deposits ----—-— TOTAL LIABILITIES -124,665 -4,212 500 -- FUND BALANCE Nonspendablez Prepaids -—-—--— Restricted for: Public safety ----24,014 -92,920 Road maintenance and construction --—1,607,439 --— Other capital projects ——----. Other purposes --159,239 --52,823 - Committed to: Conservation and resource management 77,732 - Unassigned -(47,128)--—-. TOTAL FUND BALANCES 77,732 (47,128)159,239 1,607,439 24,014 52,823 92,920 TOTAL LIABILITIES,DEFERREDINFLOWS OF RESOURCESAND FUND BALANCE $77,732 S 77,537 $159,239 $1,611,651 $24,514 $52,823 $92,920 Continued... 72 Agenda Item #2B.28 Jun 2021Page 90 of 199 CITYOF ATLANTIC BEACH,FLORIDA COMBINING BALANCE SHEET -NON-MAJOR GOVERNMENTAL FUNDS (CONCLUDED) FOR THE YEAR ENDED SEPTEMBER 30,2020 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED SEPTEMBER 30,2019 2020 Special Revenue Funds Total Totals Community Special Non-Major Contraband Development Police Revenue Debt Capital Governmental 2019 Revenue Block Grants Grants Funds Service Projects Funds Totals ASSETS Equity in pooled cash and investments $3,484 $-$8,728 $1,849,735 $—$1,515,399 $3,365,134 $2,312,277 Cash with fiscal agent ---—-——94,850 Receivables,net Customer accounts,net -------115,512 lntergovern mental and other -100 -258,993 —-258,993 239,328 Prepaid expenditures ——1,548 1,548 ——1,548 — TOTAL ASSETS $3,484 $100 $10,276 $2,110,276 $-$1,515,399 $3,625,675 $2,761,967 LIABILITIES Accounts payable and accrued liabilities ---500 -134,020 134,520 217,785 Construction costs payable -3,134 -7,346 ——7,346 16,666 Due to other funds »197,786 8,083 330,534 19,850 44,067 394,451 283,396 Deposits 4,461 —-4,461 --4,461 2,766 TOTAL LIABILITIES 4,461 200,920 8,083 342,841 19,850 178,087 540,778 520,613 FUND BALANCE Nonspendable: Prepaids -—1,548 1,548 -—1,548 - Restricted for: Public safety —-2,193 119,127 -—119,127 299,345 Road maintenance and construction -——1,607,439 -1,079,623 2,687,062 1,318,572 Other capital projects —~-—-257,689 257,689 257,689 Other purposes ~--212,062 --212,062 308,383 Committed to: Conservation and resource management -—-77,732 --77,732 77,940 Unassigned (977)(200,820)(1,548)(250,473)(19,850)-(270,323)(21,075) TOTAL FUND BALANCES (977)(200,820)2,193 1,767,435 (19,850)1,337,312 3,084,897 2,241,354 TOTAL LIABILITIES,DEFERREDINFLOWS OF RESOURCESAND FUND BALANCE $3,484 $100 $10,276 $2,110,276 $-$1,515,399 $3,625,675 $2,761,967 73 Agenda Item #2B.28 Jun 2021Page 91 of 199 CITYOF ATLANTIC BEACH,FLORIDA COMBINING STATEMENT OF REVENUES,EXPENDITURES,AND CHANGES IN FUND BALANCES—NON—MAJORGOVERNMENTALFUNDS FOR THE YEARENDEDSEPTEMBER30,2020 WITH COMPARATIVE TOTALS FOR THE YEARENDEDSEPTEMBER 30,2019 2020 Special Revenue Funds Local Convention Tree Option Development Half-Cent Court Cost Parking Radio Replacement Gas Tax Tax Sales Tax Training Facilities Communication REVENUES: Non—property taxes S -S 446,752 $96,871 $914,697 5 -$-$- Charges for services —---—52,823 ~ Fines and forfeitures ---—3,269 -17,497 Investment earnings (loss)-(23,598)(13,863)6,063 (1,574)-1,330 Miscellaneous revenues 22,506 —----— Interfund charges —------ Total revenues 22,506 423,154 83,008 920,760 1,695 52,823 18,827 EXPENDITURES: General government 22,714 -—---- Public safety ----17,751 -- Transportation ----—-- Culture/recreation --265 —-—- Capital outlay --113,429 12,552 --- Debt service ------- Total expenditures 22,714 —113,694 12,552 17,751 -- EXCESS(DEFICIENCY)OF REVENUES OVER EXPENDITURES (208)423,154 (30,686)908,208 (16,056)52,823 18,827 OTHER FINANCING SOURCES (USES) Transfers in —-—-—-- Transfers (out)-(704,623)(118,458)(385,000)--- TOTAL OTHER FINANCING SOURCES(uszs)—(704,623)(118,458)(385,000)-—— NET CHANGE IN FUND BALANCE (208)(281,469)(149,144)523,208 (16,056)52,823 18,827 FUND BALANCE,beginning of year 77,940 234,341 308,383 1,084,231 40,070 -74,093 FUND BALANCE,end of year S 77,732 S (47,128)S 159,239 S 1,607,439 S 24,014 S 52,823 S 92,920 Continued... 74 Agenda Item #2B.28 Jun 2021Page 92 of 199 CITYOF ATLANTICBEACH,FLORIDA COMBINING STATEMENT OF REVENUES,EXPENDITURES,AND CHANGES IN FUND BALANCES-NON-MAJOR GOVERNMENTAL FUNDS (CONCLUDED) FOR THE YEARENDEDSEPTEMBER30,2020 WITH COMPARATIVE TOTALS FOR THE YEAR ENDEDSEPTEMBER30,2019 2020 Special Revenue Funds Total Totals Community Special Non-Major Contraband Development Police Revenue Debt Capital Governmental 2019 Revenue Block Grants Grants Funds Service Projects Funds Totals REVENUES: Non-property taxes $—$-$-$1,458,320 $-$-$1,458,320 $1,531,684 Charges for services —--52,823 —-52,823 - Fines and forfeitures ---20,766 --20,766 22,252 Investment earnings (loss)(572)—~(32,214)-81,604 49,390 56,294 Miscellaneous revenues -—-22,506 -—22,506 14,821 Total revenues (572)--1,522,201 -81,604 1,603,805 1,625,051 EXPENDITURES: General government -——22,714 --22,714 23,519 Public safety --—17,751 -24,235 41,986 26,478 Transportation ~--—---270,834 Culture/recreation ---265 --265 368 Capital outlay —--125,981 —241,103 367,084 698,287 Debt service -—--118,458 -118,458 19,850 Total expenditures ---166,711 118,458 265,338 550,507 1,039,336 EXCESS(DEFICIENCY)OF REVENUES OVER EXPENDITURES (572)—-1,355,490 (118,458)(183,734)1,053,298 585,715 OTHER FINANCING SOURCES(USES) Transfers in ---—118,458 1,170,000 1,288,458 - Transfers (out) I -(200,000)~(1,408,081)—(90,132)(1,498,213)(435,000) TOTAL OTHER FINANCINGSOURCES (USES)-(200,000)-(1,408,081)118,458 1,079,868 (209,755)(435,000) NET CHANGEIN FUND BALANCE (572)(200,000)-(52,591)-896,134 843,543 150,715 FUND BALANCE,beginning of year (405)(820)2,193 1,820,026 (19,850)441,178 2,241,354 2,090,639 FUND BALANCE,end of year $(977)$(200,820)$2,193 $1,767,435 $(19,850)$1,337,312 $3,084,897 $2,241,354 75 Agenda Item #2B.28 Jun 2021Page 93 of 199 CITYOF ATLANTICBEACH,FLORIDA HISTORICALREVENUESAND EXPENSES FOR THE YEARS ENDEDSEPTEMBER 30,2015,THROUGH SEPTEMBER 30,2020 2020 2019 2018 2017 2016 Revenues Operating Revenues: Water: Customer charges 3 3,550,004 3 3,462,039 3 3,206,520 3 3,262,314 3 3,177,331 Miscellaneous charges 43,252 67,291 64,563 65,198 62,477 Total water 3,593,256 3,529,330 3,271,083 3,327,512 3,239,808 Sewer: Customer charges 5,750,479 5,399,935 5,092,613 5,111,353 5,045,673 Miscellaneous charges —-—590 - Total sewer 5,750,479 5,399,935 5,092,613 5,111,943 5,045,673 Total operating revenues 9,343,735 8,929,265 8,363,696 8,439,455 8,285,481 Non-operating revenues Investment income (loss): Water 143,198 163,209 (7,606)21,455 58,092 Sewer 158,264 115,389 (8,249)17,281 38,929 Total non—operating revenues 301,462 278,598 (15,855)38,736 97,021 Total revenues 9,645,197 9,207,863 8,347,841 8,478,191 8,382,502 Expenses Operating expenses: Water 1,044,002 1,299,974 1,348,985 1,488,854 1,379,495 Sewer 2,222,833 2,387,924 2,393,828 2,309,637 2,064,614 Total operating expenses 3,266,835 3,687,898 3,742,813 3,798,491 3,444,109 Administrative,non divisional and other Water 642,424 508,655 508,655 502,058 561,069 Sewer 678,890 624,796 624,796 591,161 725,248 Total administrative non- divisional and other 1,321,314 1,133,451 1,133,451 1,093,219 1,286,317 Total expenses 4,588,149 4,821,349 4,876,264 4,891,710 4,730,426 Net revenues available for debt service 5,057,048 4,386,514 3,471,577 3,586,481 3,652,076 Non-operating income(expense) Interest expense (344,186)(381,546)(404,297)(455,259)(481,693) Loan amortization (93,910)(93,910)(93,910)(93,910)(93,910) Total non—operating income (expense)(438,096)(475,456)(498,207)(549,169)(575,603) Change in net position before interfund transfers 3 4,618,952 3 3,911,058 3 2,973,370 3 3,037,312 3 3,076,47376 Agenda Item #2B.28 Jun 2021Page 94 of 199 CITYOF ATLANTICBEACH,FLORIDA SCHEDULESOF NET REVENUESIN ACCORDANCEWITH BOND RESOLUTIONS—ENTERPRISEFUNDS (WATER AND SEWER) FOR THE YEARSENDEDSEPTEMBER 30,2020 AND SEPTEMBER30,2019 2020 2019 Gross revenues: Utility S 9,343,735 5 8,929,265 Connection charges 24,957 44,018 Interest 234,288 328,612 Total Gross Revenues 9,602,980 9,301,895 Operating Expenses Personnel services 1,827,004 1,794,213 Contractual services 375,144 643,360 Supplies 507,960 474,547 Repairs and maintenance (13,952)188,756 Utilities 351,447 352,529 Intergovernmental charges 1,321,314 1,133,451 Other expenses 219,231 234,493 Total operating expenses 4,588,148 4,821,349 Total net revenues in accordance with Bond resolutions S 5,014,832 5 4,480,546 Total debt service S 1,853,625 5 1,856,755 Debt service coverage ratio 270.54%241.31% Required debt service coverage ratio 110.00%110.00% 77 Agenda Item #2B.28 Jun 2021Page 95 of 199 CITYOF ATLANTIC BEACH,FLORIDA OTHER BOND COVENANT DISCLOSURES FOR THE YEARENDED SEPTEMBER 30,2016,THROUGH SEPTEMBER 30,2020 Utility Service Tax Collections (last five years) Year Electricity Communications Gas Fuel Oil Total 2020 S 499,712 S 489,444 14,122 S S 1,003,278 2019 587,563 484,505 12,518 1,084,586 2018 498,379 497,133 16,262 1,011,774 2017 475,895 479,551 15,229 970,675 2016 483,516 500,295 17,881 1,001,698 Ad Valorem Tax Collections (last five years) Year Total 2020 S 5,912,053 2019 5,519,446 2018 5,063,409 2017 4,730,476 2016 4,482,739 78 Agenda Item #2B.28 Jun 2021Page 96 of 199 OTHER STATISTICAL INFORIVIATION Agenda Item #2B.28 Jun 2021Page 97 of 199 CITYOF ATLANTIC BEACH,FLORIDA MAJOR UTILITYCUSTOMERS FOR THE YEARENDEDSEPTEMBER30,2020 (UNAUDITED) Fleet Landing (retirement community) Navy (Federal Government) PAC~216O Mayport GP,LLC City of Atlantic Beach,Florida John's Creek Estates (mobile home park) Hanna Park (regional park) PBG MAYPORT LLC Sea Turtle Inn Yes Companies Seaside Apartments (apartment complex) 79 Annual Billings S 417,910 313,290 159,642 138,390 132,254 123,710 118,382 115,432 96,618 69,322 $1,684,950 Agenda Item #2B.28 Jun 2021Page 98 of 199 ADDITIONAL ELEIVIENTS OF REPORT PREPARED IN ACCORDANCE V\IlTH G O VE R NI VI EN T AUDITING STANDARDS,ISSUED BY THE COIVIPTROLLER GENERAL OF TH E UNI TEDSTATES;THE RULES OF THEAUDITOR GENERAL OF THE STATE OF FLORI DA; AND OTHER CONTRACT REQUIREIVIENTS Agenda Item #2B.28 Jun 2021Page 99 of 199 PURVIS GRAY’ INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COIVIPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF BASIC FINANCIAL STATENIENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS Honorable i\/layer,City Commissioners,and Clty Nlanager City of Atlantic Beach Atlantic Beach,Florida we have audited,in accordance with the auditing standards generally accepted in the u e d statesof America and the standards applicable to financial audits contained in Government Auditing Stan dard s issued by the comptroller General oi the united states,the financial statements of the g o v e r n activities,the busirlessrtype activities,each major fund,and the aggregate remaining fund in fo r m ati on of city of Atlantic Beach,Florida,(the city),as of and for the year ended september 30,2020,andtherelated notes to the financial statements,which collectively comprise the Cl(y’s i:iasic financial state ments , and have issued our report thereon dated June 18,2021. internal control over Financial Reporting in planning and performing our audit of the financial statements,we considered the city's inte rnal control over financial reporting (internal control)to determine the audit procedures that are appropria te inthe circumstances for the purpose of expressing our opinions on the financial statements,but no t forthe purpose of expressing an opinion on the effectiveness of the City’:internal control.Accordin gly, wedo not express an opinion on the effectiveness of city's internal control. A deficiency in internal control exists when the design or operation of a control does notallow management or employees,in the normal course of performing their assigned functions,to pre ve nt, or detect and correct,misstatements on a timely basis.A material weakness is a deficiency,or a of deficiencies.in internal control,such that there is a reasonable possibility that a material of the city's ancial statements will not tie prevented,or detected and corrected on a time ly basis.A significant de?ciency is a de?ciency,or a combination of deficiencies,in internal control that lesssevere than a material weakness.yet important enough to merit attention by those charged with go ver na nc e. ourcon eration o ternai control over financial reporting was forthe limi ed purpose descr ibed inthe first paragraph of t sec n and was not designed to identify all de encies in internal that might be material weaknesses or gnificant def ncies.Given these limitations,during our wedid not identify any deficiencies in internal control that we consider to be material weaknesses.Howe ver,material weaknesses may exist that have not been iden ied. CERTIFIED PUBLIC ACCOUNTANTS (j;lll1(':\’il[<”l ()L1l[ll |viiliii/i.-..m~l ,s:ini.~ni,r I (lrlzlndn |Laid pl.lr\Iis9ray.corri f\‘Icn\l\t'I'3 lYrl\lI)—....and I inri i-lnslil\I1c\uI (:L'I|I|I\'(i Pulwht l\LLI\\|III.llIl\ An III\lL‘|l lIL|L‘I\|I\/lk’I\\"L'l ul |I\L‘l)l)()/\Ili:lln't-U\'i\ 80 iutl Agenda Item #2B.28 Jun 2021Page 100 of 199 Honorable l\/layor,city commissioners,and city l\/lanager city of Atlantic Beach Atlantic Beach,Florida INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF BASIC FINANCIAL STATENIENTS PERFORIVIED IN ACCORDANCE WITH G‘OVERNI|/IENTAUDITING STANDARDS compliance and other Matters As part of obtaining reasonable assurance about whether the CI ws financial statements freefrom material misstatement,we performed tests of its compliance with certain provisions of laws,reg ulat ion s, contracts,and grant agreements,nomcompliance with which could have a direct and materi al effecton the determination of financial statement amounts.However,providing an opinion on com plia nce with those provisions was not an objective of our aud ,and accordingly,we do not express such anopinion. The results of our tests disclosed no instances of nonecornpliance or other matters that are tobe reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control an d com plia nceandtheresultsofthattesting,and not to provide an opinion on the effectiveness of the Internal control or on compliance.This report is an integral part of an audit performed in acco rdan ce with Government Auditing Standards in considering the City's internal control and compliance.A cc or di ng ly, this communication is not suitable for any other purpose. June 18,2021 Gainesville,Florida 81 Agenda Item #2B.28 Jun 2021Page 101 of 199 PURVIS GRAY INDEPENDENT ACCOUNTANT'S REPORT ON C(JIVlPLIANCE VVITH SECTION 218.415,FLORIDA STATUTES Honorable Mayor,city commissioners,and city l\/lanager city of Atlantic Beach Atlantic Beach,Florida we have examined the city ofAt|antic Beach,Florida's (the city)compliance with section 213. 415, Florida statutes during the period ended september 30,2020,as required by section 10.5S6(10)(a),R ul es ofthe Auditor General.Management is responsible for the city's compliance with those requiremen ts. our responsibility is to express an opinion on the city's compliance based on our examination. Our examination was conducted in accordance with attestation standards established by t Ameri caninstituteofcertifiedPublicAccountants(AICPA)and,accordingly,Included examining,on atestbasis, evidence about the city’:compliance with those requirements and performing such other p r o c e d u r e s as we considered necessary in the circumstances.we believe that our exam'nation provides rea son abl e basis for our opinion.our examination does not provide a legal determine on of the city's co m pli an ce with speci ‘ed requirements. In our opinion,the city complied,in all material respects,with the aforementioned requirements forthe year ended September 30,2020. This report is intended solely forthe information and Lise ofthe LegiS|ative Auditing Committee,mem bersoftheFloridasenateandtheFlorldaHouseofRepresentatives,the Florida Auditor General,th e city,its management,and is not intended to be.and should not be,used by anyone other than the se specifi edparties. June 15,2021 Gainesville,Florida CERTI FI ED PUBLIC ACCOUNTANTS mt-.n-iiia |{)L'.'.Il:l |'II1lInIl ‘KDCI .~.r.1s..t.-.|()1'I1ll)Lh!|l..'1l~:L untl purvisgray.corr\ rtit-.ni..-....i .\....-..t=...an.i ri...-.ti..Instill :...i 1:.tti in mi.i\;'<:<I|lnl.\nls An ll\nIep<'IlAIt‘I1I .\ie.niit-r nriiie mun A\Hi.||I(r USA 82 Agenda Item #2B.28 Jun 2021Page 102 of 199 PURVIS GRAY MANAGEMENT LE1‘rER Honorable lvlayor,city Commissioners,and city Manager city of Atlantic Beach Atlantic Beach,Florida Report on the Financial statements We have audited the flnarlci I statements of the City of Atlanlic Beach,Florida (the City)as andforthe year ended September 30,2020,and have issued our report thereon dated June 13,2021. Auditor's Responsl we conducted our au in accordance wi h audi rlg standards generally accepted in the unit ed statesof America;the standards applicable to financial audits contained in GovernrnentAuditing standa rds, issued by the comptroller General of the u ed States;and chapter 10.550,Rules o[theAuditor other Reporting Requirements we have issued our independent Auditor’:Report on internal control Over Financial Report ing andon Compliance and Other l\/Iatters Based on an Audit of the Financial Staternents Perforrhed i n Ac co rd an ce with Government Auditing Standards,and independent Accountant's Report on an e x a m in at io n conducted in accordance with AICPA Professional standards,AT~C section 315,regarding co mp lance requirements in accordance with chapter 10.550,Rules of the Auditor General.Disclosures inthose reports and schedule,which are dated June 13,2021,should be considered in conjunction withthis management letter. Prior Audit Findings section 1o.554(1)(i)1.,Rules afthe Auditor General,requires that we determine whether or corre ctiveactionshavebeentakentoaddressfindingsandrecommendationsmadeintheprecedingann ual financia lreport.Corrective actions have been taken to address prior audit findings 173 and 1s»1. of 'ITitle and Legal Authority sect on 10.S54(1)(i)4.,Rules of the Auditor General,requires that the name or official ti tl e andlegal authority for the primary government and each component unit of the reporting entity be di scl os ed in this management letter,unless closed in the notes to the financial statements.This i n f o r included in Note 1 to the financial statements. Financial condition and Management sections 10.5sa(1l(i 5.(a)and 10.5550),Ru/es ofthe Auditor General,require that we apply ap pr op ria te procedures and report the results of our determination as to whether or not the City has met o n e ormore of the conditions described in Section 213.503(1),Florida statutes,and identification of th e specific conclitiori(s)met.In connection with our audit,we determined that the y did not meet anyofthe conditions described in Section 218.503(1).Florida Statutes. CERTIFIED PUBLIC ACCOUNTANTS I’!/IL‘l or.il.i l 7i_IH.‘l/i:I.<5<\'I $'.i'1:ul.1 l OI uln |Lakclrliid purviSgl'ay.con1 xrida ln«:|l|u|t:»ul (’ciIl|lcd Ptlhlw r\((()lII3I.\nl>'nl :\iII<‘can and I /\n llltiep?litikflll .\l.-inlier unlit»l)l)(l .‘\|Ii.AnLc us.\ 83 Agenda Item #2B.28 Jun 2021Page 103 of 199 Honorable lvlayor,city commissioners,and city ivlanager city of Atlantic Beach Atlantic Beach,Florida IVIANAGEIVIENT LE'l‘l'ER pursuant to sections 1o.s54(:i.)(i)5(c)and 1o.sss(s),Rules of the Auditor General,we appli ed financia lcanonassessmentprocedures.It is management’:responsibility to monitor the Ci ty' s financia lcondon,and our financial condition assessment was based in part on representations madeby management and the review of financial information provided by Sarne, section 10.554(1)(i)2.,Rules oftheAuditor General,requires that we communicate any recomm endation stoimprovefinancialmanagement.in connection with our audit,we did not hav e anysuch recommendations. special District component units Section 1o.5s4(1)(i)5.(d),Ru/es of the Auditor General,requires that we determine whetherornota special district that is a component unit ofa county,municipality,or special district,provided t h e financia linformationnecessaryforproperreportingofthecomponentunit,within the audite d financia lstatementsofthecounty,municipality,or special district in accordance with section 21s.39(3) (b), Florida statutes.in connection with our audit,we determined that there were no special district co mp on ent units that were required to be reported in accordance with section 21a.39(3)(b).Florida statu tes. Additional Matters section 1o.554(1)(i)3.,miles of the Auditor General,requires that we address r-on—corlnp| lance with provisions of contracts or grant agreements,or abuse,that have occurred,or are likely to ha ve occur red,that have an effect on the financial statements that is less than material but which warrants attenti onofthosechargedwithgovernance.in connection with our audit,we did not have any such f i Purpose of this Letter our management letter is intended solely for the information and use of the Leglsla eAuding committee,members of the Florida senate and the Florida House of Representatives,the Fl ori da Auditor General,Federal and other granting agencies,and app able management,and is not intended tobeand should not he used by anyone other than these speci ied parties. June 18,2021 Galnesviile,Florida 84 Agenda Item #2B.28 Jun 2021Page 104 of 199 AFFIDAVIT BEFORE NIB.the undersigned authority,personally appeared Melissa Burns.whobeing duly sworn.deposes and says on oath that: l.I am the Chief Financial Of?cer oflhe City ofAllantic Beach is a lo ca l governmental enlily of the State of Florida 2.City of Atlantic Beach adopted ordinance No.80-92-51 irnplerncnting waterand sewer impact fees;and 3.City ofAtlal1tic Beach has complied with and.as ofthe dale ofthis relnains in compliance with Seclion 163.31 801.Florida Statutes. FUTPJER AFFIANT SAYETH NAUGHT. 1é444 (Cl-ne nance Of‘!‘r elily) STATE OF FLORIDA C()UNTY OF DUVAL SWORN TO AND SUBSCRIBED before me this [(2 day of ‘ju_,_,g_,.202 1. OTA RY Prim Name Personally Known 1:produced identi?cation rype ofidcnli?cation produced:_ My Commission Expires: £/3,2022. 85 Agenda Item #2B.28 Jun 2021Page 105 of 199 Page 106 of 199 >..1Lw2U>nu-.-w?-.. wC.w?:.-..n.~.uU?aw" .-.0.v><.wU>H.H" ?Iw.w.H~2O-U.9.Huwu uw>Au~?Q~N°C2nvu —WH:U?uu.u.H.u W~wO07a2Iw2U>.-J02n >un:H>On\E<HuH7~..H.u u-w<:m¢<~wU.w<Auu.H<_<->2>0uwW” AH.~.H<OH.®.H;uL>2.H.nn_w~w>AuI AHMHJNO07E<iww~OZ~<-uw-w.Hu2Aw mH.>IHH.HWu.W1°”u-4 ©OLUN..<OW_05QWHW0-.9507\~Nv~OHWUQO0-.5u.5mmwmO3 <<o:_..aOm_<9._n<..wxma::<o>mw»m.m:»90390O5.7\_m:umo_.\mx\Pl .4650Q.NONH 550NM.NONH 470WOIQNVowun-unu?u.mmmu.-G—-unuom05~50NWWIQWW01n—unUEHUOMG0»;M03»-um iummnmn-Nnu?nnmEDDnuono-Huumbmlw3.-0—°OWnw°n.~u3-50m.5n_€<—..0n~.-an«O allmonw?nMHwGOmW—HSOGEIWMNEE<<°H—?W~H°HvM. .u;—90HO—:lWWOIQNVODHOSQNH<3:Umn0<mm¢.uP30-.H.0O?mA\mHwWmu.-Hunk»WHO»! 03%mnmmmW-.-QE0OO5.uHuummmm0-awNUQ<3:U0w—.wO—IQ?n.~mun0&0?MWOBQNHNMH. OAuu.—MmQ0n.Enm°~.-. @5003:2040.5 0>H.055Eu:H/A?wnm-u-Wmmmowu?nwrlnwnu»,0~.wNEHQWU~w.—=—.V~3MWO-.5—OW3‘.0 20055..A70AuO~§HH-mmmmOH-OFWBUOH.M-h—u.T>n—w_u$3o:155 uwcamma¢<0~._nm—..0?m?ndmofnh?nnlMOHac?NN?nunm>:mlMn3.?nQVH5. 2050 >~u~UHO<mH50WOIHUNVhuN—G5nmNHW01H€~u\AFHOCWVw@H.n?n5_v¢HNON~. CH/A?uxou.Win.OO~5HlmMmm0DWO|UWu\Au?wn?nmw?A.«:~v~?ano?m-HMmU»?D.~¢?u.NON—u Q»:min).Agenda Item #3D.28 Jun 2021Page 107 of 199 MAYORANDCOMMISSION July2021 \I(’)\I1\\I 1 I SD.\1 \\l-.D1\I\D\\Hfl REDM HUD“S-\|'l KD\\ 4 5 6 I 11 9 In cmom“.CodeEnforcementNews]e[mDu.e SpecialMagistmte 3|1cumHmgzpm (K M ‘M 11 11 13 14 15 15 17 ESCMeeting TawnHall Commis.sionMtg 6pm Meainz 6501"“DueDatefor7/76 1°-"' AmN°‘-" (lnmc-Waters)Agenda “'1 Pm“ 13 19 an 11 3 23 24 Community Budget DevelopmentESCOutmrh Worlshop Boand Subcommittee 6pm 6pm 6:30pm 25 26 27 2:1 :9 30 31 CommissionMtg 6:30pm [h1eDaIefor (Imc-Kelly)819Agenda Agenda Item #3D.28 Jun 2021Page 108 of 199 MAYORANDCOMMISSION a August2021 8 9 10 11 I2 13 Commissionlvttg ESCMeeting 530pm 6pm PensionBoard ([nvooNonis)Medina DueDateforM23 5:30P1“33% 15 16 IT 18 I9 20 CommunityESCOuneach Budget DevelopmentSubcommitteeWndishop Board 6:30pm 6pm 6pm 22 23 24 15 :5 CommissionMtg 630pm (Invuc-Glasser] 29 an 31 Agenda Item #3D.28 Jun 2021Page 109 of 199 MAYORANDCOMMNION Agenda Item #3D.28 Jun 2021Page 110 of 199 O-._.<0.“>.....>Z....nWm)“: n_Z>Zn.>..Im10.w._. >m01.s><u..no». .9oe\oOn(m):mrhvmmg .x..w....uos<on72..Un.n Io<o.:.onMuo.Lmu.owm0mm;mnhovmfsaxm C:onmeanwn_n:nn«u.Vom.u.uM. nxuo:u_=:«Iu«LM.Nk0.mkN0Ma.om_.v_NAV.u..\.. II<u.:.I.+155.U?—?IAO.mx.uo:n.=c.iu«V9..u.oon..mwV .~I<n:..i.E!“_u.u.x.nvozo-T05..Va\.<wa...n_u2.n.21575.9.:=.u<D1"vnn:_:.:n .0:o«:.n:nb.MXu':K_n=_w.?“WI.c.Ve\..v»_o..<=5A..Vu\.<on«_9Vmll. _~n<?:r_0m93new3inn_<_:n:5!amin>n/\n_D1N.<..-.DXnan.:0.:o<_..n.23:.: nous!o:._n<u::v.:on_.00Xnu0...Q=t_..0uclan.025: xmzazin>:u3..a.. means.<o...r.o.Vn.oww vn:e..=n_M?..<—h.0wl.n.umu._:oVV.NWV.ANMV|uo..u$ omu?w?ll?mxu!.:|u_m.oun.ouuobnmbvvAmkaxe nnv:n_05.3‘Q.00k.OMNunwrvumPoi. cor.ma2_nnN...oxbmmNLONHW10om.o..\e .H_wnuvu1?.<uk.0OV.NMVm.__ Sawsow.V§ wombc-nwmmlcanon nE._:._05...:vu?cmu Agenda Item #6A.28 Jun 2021Page 111 of 199 ?.._.<0.">._._.>z._._Owm>n... 0mZm.~>..1CZ.u lI<a:¢oawcnuoa<onT.ou_u?—OQ0 4DX0mV.QA@LQM0.0QQ~Q00mm.oe\o Enmzmau.1011...?mmomwmA.ou0UVO~QO.AA;..\» _340_.Q0<0~.33..03..nu_mm<m:caMLAvV.LNO.bowbu»00..a\.. 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Umw»mm~<_nmV0.3.330LA3_o.o§ 96:9.yowmn?rdwoouruouu?39.33 <<n:m«9o§.m$Nommbom _ Z33 mmémnw.ut.o£wom?mowEmu _o mozzozoaum?mmmo$.B02$303 _wc=Q_:@9%mzmownmami39.o»3908V00 m.o:§<o..m«w_ NuomSub _ VShoo _um:no:-_uo=nmG.oSu8G.oS.Sm- V9.20:.Om:m_.o_8;2.20No.“2.20- ._.o3_mo?oo??om3.8row»a2.13 ._.o3_x2.;%..95.. ..o.a_C:-mmi?mm9:. 9m:>zu_z<mw43mzu >nnoc3 mmo.d.o..u.\.m w_ o.&Noou mg:0.">3m1noUwnom:oJ. 00503632._:no:._m.>>o6o=m§._2 Oo<m33m:~$2.32->>o«mo:m3:_m< now?won.2,2,."->>o..mo:m3:_m< mw>.1.01103.3 mom:0:In_=o_ mcEoE_ 3:8vmzmmos_:<m&3m:3 Om:m3_vmamo:_:<mm::w:$ m..._u.oE. ._.o.n_ _u_._o_.A\wo\..:?clmzwQuin.Uo=o..nyozom M:.3o.moom_ ..VOwLowmmombi m.mmw.m0OQKMAL00CMOVOQ._...0OV.owMdTOONMAMmine. .8;33&3EWMV3 NahumMntmmb0 Memo980. Mwm.mM0.000wNo.»w?momm2CV00 M_.m.MMV.wOAM_m.w§.ommm._nV.wAm MOLoV.OgmNOR:0.20Kobe» .wA._.w0A.w._0ML._.VO_LoOMwoobmo Muohlbmm9VO~0u._.839V.0.050 Agenda Item #6A.28 Jun 2021Page 116 of 199 CITY OF ATLANTIC BEACH CITY COMMISSION NIEETING STAFF REPORT AGENDA ITEIVI:Resolution to Join with the State of Florida as a Participant intheFlorida Plan SUBIVIITTED BY:Brenna l\/I.Durden,City Attorney TC)DAY’S DATE:June 23,2021 l\’IEETING DATE:June 28,2021 SUNINIARY:The Florida Attorney General's Office has been leading the opioid li ti g a ti o n against various entities to obtain the maximum amount recoverable for both the State and itscitiesand counties.Recently,the Chief Deputy General counsel,John Guard,sent letters to the 1 \/ I a y o r s andCity Attorneys throughout the State requesting the cities to sign on to a l\/Iemorandum of U n d er st a n di n g (known as the “Florida Plan")that has been negotiated by the various parties in the litigati on. I have spoken with several city attorneys in the state about the request and all have said their citi es intendtosign on to the Florida Plan.I recommend that the Commission do likewise. To that end,please ?nd attached for your review the following:Letter from John Guard,Chief Attorney General,Resolution 2|-37,together with Exhibit A to the Resolution,which is the of Understanding/Florida Plan. RECONINIENDATION:Discuss and adopt the Resoltltion to join the Florida Plan BUDGET:none ATTACHIVIENTS: 1.Letter from John Guard,Chief Deputy Attorney General 2.Resolution 21-37)together with Exhibit A REVIEVVED BY CITY IVIANAGER: D I 394:7.»-Agenda Item #8A.28 Jun 2021Page 117 of 199 OFFICE OF THIS /\'l"l'ORNEY GENERAL Pl.-OI The Capitol ’l'allaliassec,Fl.32399-I050 ASHLEY Moony Phone($50)ti M-330i) A'i‘T()RNEY GENERAL ‘ "“-‘(330)‘“i7'°"’“ STATE OF FLORIDA Iill/2:/xwww.m_iyIorIdalegal.com April 13,2021 Mayor Ellen Glasser City of/\tlantic Beach 800 Seminole Road Atlantic Beach,FL 32233 eglasser@coab.us R L:Opioid Litigation Dear Mayor Glasser: My name is John Guard and 1 am the Chief Deputy Attorney General for the State of Florida (the “State”).Since she took oflice,Attorney General Moody has been heavily involved in leading both the State’s ongoing opioid litigation and several different negotiations with defendants in that litigation.Those negotiations have included litigation counsel representing cities and counties. As part oftliose negotiations to enable Florida to achieve the maximum amount recoverable for both the State and its subdivisions,the State has been negotiating for a lengthy time with outside counsel for nearly all litigating political subdivisions within the State.After multiple sessions and significant compromise by both sides,the attached memorandum of understanding (“MOU”)has been reached.We have offered and the lawyers for the litigating subdivisions are recommending to their clients that the attached MOU be accepted.This proposal is the result of numerous meetings and includes feedliack and comments from many local subdivisions.Based on the status ofthis litigation,the likely structure ofany resolution, the potential litigation risks in the absence of such an agreement,the State believe that this proposal reflects a reasonable compromise between the State and its political subdivisions. anticipate questions that you,your commission,and your internal and/or other legal counsel mayhaveregardingthislitigationandallocationproposal.Page 1 of 7 Agenda Item #8A.28 Jun 2021Page 118 of 199 What ‘rises does this MOU apply? This allocation agreement is intended to govern the distributionofsettlement proceeds obtained through the Purdue Pharma l...P.(“Purdue”)bankruptcy,the MallinckrodtPLC (“Mallinekrodt”)bankruptcy,the distributor(Cardinal Health,lne.,Mekesson Corp.,and AmerisoureeBergen Corp.(collectively rel‘erredto as the “Distributors”))and Johnson & Johnson (“.l&J”)potential deal,as well as any additional settlements obtained related to the opioid litigation. Why is an allocation agreement necessary and why now? Almost 100 political subdivisions within the State oi‘Florida,as well as the State of Florida itself,have filed suit against numerous entities engaged in the manufacture,marketing, promotion,distributionor dispensingofopioids.Another 30 political subdivisionswithin the State ol’Florida have tiled claims in the Purdue bankruptcy. The State and the Plaintil‘l’s’Executive Committee for the Opioid Litigation Multi- DistrietLitigation panel (the “Pl?.C”)are in ongoing negotiations with Purdue,Mallinckrodt,the Distributors,and .l&.l with potential resolutionsanticipated in the coming weeks. Under the likely settlement structure for these cases,states and their political subdivisions are strongly incentivizedto reach ajoint resolution of all State and political subdivisionclaims. Under the Distributor and .l&.l deal,the State and its subdivisions receive a substantiallylarger settlement amount the higher the number cl’subdivisions sign on to the deal.'1“herel‘ore,it is in the best interest of all politicalsubdivisions and the State ol'Florida to reach an allocation agreement which will permit the joint resolution of all claims within the state. The deals contemplate the need for relatively quick buy in by subdivisions in order to maximizerecovery.The pace of negotiations is accelerating,and Purdue has tiled its plan of reorganization.Given this accelerating pace,there is a greater sense of urgency among all counsel to come to agreement and resolve how monies are going to be allocated,so that we can move Purdue,Mallinckrodt,and other potential settlements toward linality.Given the Sunshine law,the likely need for public notice and comment,and the complexity ofthe deals,we need to agree to an allocation plan now to ensure that Florida maximizes recovery. How can funds be utili'1.ed? You will see as you review the MOU that the State and its subdivisions,who execute this MOU,are agreeing that almost all the funds from any settlement will go to abatement activities. Substance Use Disorder and Mental Health disorders (“Approved Purposes”).A non—exclusivelistofpotentialabatementprogramsandusesareincludedinExhibitsAandBtotheagreement.The list was developed nationally consulting with public health officials in multiple states,experts lbr the states and subdivisions,and ofticials within the United States Department ofHealthandHumanServices.These uses are intended to best serve the overall purpose andPage2of7 Agenda Item #8A.28 Jun 2021Page 119 of 199 intention of this litigation,which is to abate the continuing public health crisis of opioid addiction within our communities. While supported by the State,this requirement was imposedthe defendants for tax and other reasons.It is also necessary to militate against the United States seeking substantial amounts of settlement funds from both the State and subdivisions as recoupment. How are the funds allocated amongst the States‘? While not part ofthe MOU,the States have been negotiating the national allo ‘ation for almost two years with an agreement reached in late 2019.l~‘lorida’sinterstate allocation is 7.03%.That allocation is the second largest allocation in the nation ahead of'fexas,which is the second largest state.Florida is one of a handful of states whose allocation is greater and greater by a signi?cant percentage above its population (Florida has 6.54%of the United States’ population).The only states that have larger gains over their population are the opioid belt states:West Virginia,Kentucky,etc.The interstate allocationis the product oftwo measures. One calculated by the PEG and the other calculated by the States.The data sets chosen are slightly different (including different years and what measures were selected),but the main difference is that some states demanded that population play a more significant factor in the state allocation and it is not a factor in the PRC ‘alculation.Given how much l7lorida’sallocation percentage is above its population,the need in these settlements to maximize the number of states settling,and the potential litigation risks in the absenceof such an agreement,it would be our recommendation that cities and counties accept the interstate allocation. How much money does the State expect for it and its subdivisions? It depends.Each of the current or proposed settlements are for different lengths of time and each contain different variability.In Purdue,payments are paid over a ten-year period and vary with the performance of the ongoing business ofthe new company and payments from third parties.In Mallinekrodt,payment amounts are still being negotiated,but will be paid over seven years and will vary depending on the value of the emerging company seven years later as part of the recovery is warrants in the re-emerged company.in the Distributor and .l&J proposed deal, the proposed deal is over eighteen years and the amount paid varies depending on subdivision participation and whether other subdivisions file opioid related litigation in the future.As part oi the MOU,the State is willing to seek judicial or legislative action to reduce the variability of the monies,especially in connection with the Distributorand .l&.ldeal.Our current best guess based on projections and assuming total participation is $120-l40M a year for the first few years,$90- l l0M a year for the middle years,and then $6()—70l\/Ia year for the later years ofthe deal for the State and its subdivisions.Again,these numbers can and will vary and hopefully will increase if a How are the funds allocated amongst the State and its subdivisions?This Proposal divides all settlement funds between three funds:(1)the City/County Fund;(2)the Regional Fund;and (3)the State Fund.Page 3 of 7 Agenda Item #8A.28 Jun 2021Page 120 of 199 The City/County Fund consists of 15%of the total settlement amounts allocable to the State of Florida.These funds are distributed to all counties and qualifying municipalities in the State of Florida. The allocation ofthe City/Countyliund between counties and municipalities is based on a model referred to as the “Negotiation Class Metrics.”This model was developed in the National PrescriptionOpiate MDL by the PEG,and considers:(1)the amount ofopioids shipped to the county;(2)the number ofopioid deaths that occurred in that county;and (3)the number of people who suffer opioid use disorder in that county.Allocations between counties and municipalitieswithin each county use historical federal data showing how the specific county and the cities within it have made opioids-related expenditures in the past. We have attached a spreadsheet to this letter that provides you an estimated amount per year for an amount within each range in the previous question. The Regional Fund consists ol‘a sliding scale between 30%and 40%of the total settlement amounts alloeable to the State of Florida,with the largest percentages occurring in the immediate years alter settlement and decreasing over time. These funds are allocated to counties in accordance with the “Negotiating Class Metrics” described above.In the case ol‘counties with a population of over 300,000,and which satisfy other criteria regarding abatement inliastructure,(termed “QualifiedCounties”)these funds are provided directly to the county.Forthc remainder ofcounties within the State,these Fundsare provided to the Managing Entity (the entity that the State has contracted with to provide substance abuse treatment)for that county,to be spent on approved purposes within the region that the county is a part. For Cmuzties with populations greater than 300,000:We encourage you to review the de?nition ol‘QualiliedCounty in the MOU,so that you can understand the other requirements that you will have to meet.importantly,the de?nition of Quali?edCounty requires that you reach an agreement with at least some municipalities(at least 50%of the population)within your county as to how these funds are spent.The requirements of such agreements are subject to t’urtherdiscussion and negotiation. We have attached a spreadsheet to this letter that provides you an estimated amount per year for an amount within each range in the previous question.The amount will vary for qualified counties depending on how many municipalities in that County:(I)join a settlement;and (2)enter an with a County. For Cozmlies with populations less than 3 ()0.000 or that do not c/uali/_‘yas a Qua/1_'/ledCounty:Currently,a majority of the monies being utilized to respond to the opioidepidemicintheStateFlowthroughManagingEntitieslocatedregionallywhoprovideserviceineachcommunity.When we traveled the state before COVID and haddiscussionswithmanyofyou,most (outside a couple large counties)indicated that theyPage4of7 Agenda Item #8A.28 Jun 2021Page 121 of 199 had a good workingrelationshipwith their Managing Entity.lndeed,several indicated that they were already involved with their Managing Entity.The actual dollar amounts annually paid to smaller counties under the contemplated settlement agreements are not substantial enough to support standalone programs.Given that reality,but wanting to inaxitnize services locally,it made sense to have the monies ?ow through the existing structure to expand services in each county.ll‘there are issues or problems with Managing Entities,we are happy to engage.We are also happy to try and help communities get involved in or engage with their Managing Entity. We have attached a spreadsheet to this letter that demonstratesthe amounts attributable to each county per year for an amount within each range in the previous question. The State Fund consists of the remaining 45%to 55%ofthe total settlement amounts allocable to the State of Florida,depending on the amount of the Regional Fund above.As with the City/County Fund and Regional Fund,these funds must be spent on Approved Purposes Why should we agree to this allocation‘? The proposed allocation in the MOU is better than the alternative that subdivisions will receive it’they do not enter an agreement with the State.Two of the defendants who we have negotiated with,Purdue and Mallinckrodt are now in bankruptcy.in advance of and in connection with those bankruptcies,the states,the PEG,and city and county representatives negotiated a default intrastate allocation and agreed that it will apply unless a state and its cities and counties agree to something else.A Deputy County Attorney for Broward County,Florida, was involved in the negotiations related to l’urdue.Something like the Purdue det'ault allocation is currently in the draft connected to the Distributor and M21deal. The allocation above is superior for l7lorida’ssubdivisions than that defattlt allocation. Indeed,the State offered substantial improvementsover those terms from the beginning oi‘the negotiations that led to this MOU.We have attached a copy ofthc Purdue abatement term sheet for your review.Under that default allocation,there is no city/county fund.Only subdivisions with populations greater than 400,000 people are eligible to receive any monies directly.Almost all the monies will flow through the Managing Entities who are regionally supplying services. The allocationpercentages for the regional bucket are dollar based and decrease to halt‘,far more quickly than in the MOU.In other words,the allocation in this MOU allows a far greater recovery directly to each Florida city and county than the alternative and greater recoveries regionally for all subdivisions. The allocation is also better than the cities and counties would achieve if damages were toState’s claim,the State’s claim was more than Four,almost live times larger than all thesubdivisions’claims combined.Subdivisions are getting substantially more than what theirproportionalsharewouldbe.The State is willing to agree to the larger because it frankly rellectstherealityofhowmoniesarecurrentlybeingspentandisconsistentwithhowthelegislaturehasbeenappropriatingmoniestocombatthiscrisis.Page 5 of 7 Agenda Item #8A.28 Jun 2021Page 122 of 199 If individual subdivisions do not agree to a settlement,what will happen? lfthere are hold outs or subdivisions that do not respond,the MOU contemplates that the State will either tile a new suit or sever its claims against settling defendants from its existing opioid lawsuit and add political subdivisionsand through either a class action mechanism or declaratory reliel‘seek to bar future subdivision claims.Such action is necessary to ensure that the State and any subdivisions that agree to a settlement maximize their recoveries.This not a novel positionand there is a substantial body of Florida law that exists that the State may resolve and release public claims includingsubdivision claims.‘That being said,the State would prefer that we reach agreement on the allocation under the proposed MOU and handle things consensually.But,il'therc are holdouts,the State is prepared to litigate or seek legislation from the legislature to ensure that cities and counties that agree to this MOU are protected and will receive the recover ’contemplated under the allocation. What are the next steps and the timeline? We would ask that you review the attached MOU and proposed model resolution supporting an agreement on the MOU terms.We will be scheduling calls to answer questions about the MOU.We would ask each subdivision to think about who is attending each session and ensure that any ofthose discussions will not violate l’lorida’sgovernment-in-the«-sunshine law.ll‘you will contact my administrator,Janna Barincau,by e-mail (Jan|iz1.l3zi1'ii1e:1t@gg=lloridgleual.coi11),we will include you in those discussions.After these discussions,we would then ask that you follow Florida law for approving such a resolution by your commission and in due course,pass it,and return a copy to me at the address on the first page ofthe letter.Potential settlements are anticipated in the coming weeks or months,but I cannot tell you exactly when a settlement will be linalized.These proposed settlements are ‘See Fla.Stat.§50l.207(l)(c)(authorizing the Attorney General to bring “[a]n action on behalfofone or more consumers or government entities to ‘actual damages...”under l’lorida‘s Deceptive and UnfairTrade Practices Act);e.g.,lfngle v.Liggelt Group,Inc,945 So.2d i246, 1258-62 (Fla.2006);Young v.MimniBeach Improvement Co.,46 So.2d 26,30 (Fla.I950); Ccmtrov.Sun Bank ofBalflarbour,370 So.2d 392,393 (lila.3d DC/U979);Cityo/‘1\’ewPort Riclzeyv.S/are ex rel.()’Malley,145 So.903,905 (Fla.2d DC/\I962);also Stale ofFlorida ex speci?cally authorized the Attorney General to do so);Eggcrs v.City (J/‘Key West,2007 WI.9702450,at *3 (S.D.Fla.Feb.26,2007)(concluding“{a]pplicableFlorida law states that ajudgmentinanactionbroughtagainstapublicentitythatadjudicatesmattersofgeneralinteresttothecitizenso?hejurisdiction is binding on all citizens of that jurisdietion.”);/leroje!-GeneralCorp.v.Askew,366 F.Supp.901,908-1 1 (ND.Fla.1973).Page 6 of 7 Agenda Item #8A.28 Jun 2021Page 123 of 199 which establish lirnc Iilnils on agrccnncnls between st at es and ‘olulion in the 60-90 zullic palcd to include provi polllicnl subdivi day -inns.As :1 result,\vc would rcquc 1 (hm you pa.irpossibxe. Sinccrcly, John M.(in rd. Chic!‘l)cpI.Ily /\tlorncy General Brenna l)ur(lcn Lcxvis,I.0ngInzu1 &walker,P./\. 245 Riven.dc /\vcnuc Ste 510 Allmuic Beach.FL 32202-4924 l:cl111'dc|1@ll\v~lzI\v.con1 lrinc.Proposal wim I »:.A and 1; Recovery Sprcadsl1ccl Pu duc /\balcn1cnl ‘r In1 Shcct Page 7 of 7 Agenda Item #8A.28 Jun 2021Page 124 of 199 RESOLUTION NO.21-37 RESOLUTION OF THE CITY OF ATLANTIC BEACH,FLORIDA, AUTHORIZING JOINDER WITH THE STATE OF FLORIDA AND OTHER LOCAL GOVERNMENTAL UNITS AS A PARTICIPANT IN THE FLORIDA MEMORANDUM OF UNDERSTANDING REGARDING THE OPIOID EPIDEMIC AND FORMAL AGREEMENTS IMPLEMENTING A UNIFIED PLAN;AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS,the citizens and the City of Atlantic Beach have suffered harm from the opioid epidemic;and WHEREAS,the City of Atlantic Beach recognizes that the entire State of Florida has suffered harm as a result from the opioid epidemic;and WHEREAS,the State of Florida has ?led an action pending in Pasco County,Florida,and a number of Florida cities and counties have also filed an action In re.‘National Prescription Opiate Litigation,MDL No.2804 (ND.Ohio)‘(the “Opioid Litigation”)and City of Atlantic Beach is not a litigating participant in that action;and WHEREAS,the State of Florida and lawyers representing certain various local governments involved in the Opioid Litigation have proposed a unified plan for the allocation and use of prospective settlement dollars from opioid related litigation;and WHEREAS,the Florida Memorandum of Understanding (the “Florida Plan”)sets forth a framework of a unified plan for the proposed allocation and use of opioid settlement proceeds and it is anticipated that formal agreements implementing the Florida Plan will be entered into at a future date;and WHEREAS,participation in the Florida Plan by a large majority of Florida cities and counties will materially increase the amount of funds to Florida and should improve Florida’s relative bargaining position during additional settlement negotiations;and WHEREAS,failure to participate in the Florida Plan will reduce funds available to the State,the City of Atlantic Beach,and every other Florida city and county. NOW,THEREFORE,be it resolved by the City Commission of the City of Atlantic Beach as follows: Section 1.The Commission ?nds that participation in the Florida Plan would be in the best interest of the City of Atlantic Beach and its citizens in that such a plan ensures that almost all of county Section 2.The Commission hereby expresses its support of a unified plan for the allocationanduseofopioidsettlementproceedsasgenerallydescribedintheFloridaPlan,attached heretoasExhibitA.014873404 Agenda Item #8A.28 Jun 2021Page 125 of 199 Section 3.The Mayor is hereby expressly authorized to execute the Florida Plan in substantially the form contained in Exhibit A. Section 4.The Mayor is hereby authorized to execute any formal agreements implementing a uni?ed plan for the allocation and use of opioid settlement proceeds that is not substantially inconsistent with the Florida Plan and this Resolution. Section 5.The Clerk be and hereby is instructed to record this Resolution in the appropriate record book upon its adoption and to furnish a certi?ed copy of this Resolution to the Florida League of Cities and to: Attorney General Ashley Moody c\o John M.Guard,Chief Deputy Attorney General The Capitol,PL-O1 Tallahassee,FL 32399-1050 Section 6.This Resolution shall take effect immediately upon its final passage and adoption. PASSED AND ADOPTED by the City Commission of the City of Atlantic Beach,this day of ,2021. Ellen Glasser,Mayor Attest: Donna L.Bartle,City Clerk Approved as to form and correctness: Brenna M.Durden,City Attorney 014873404 Agenda Item #8A.28 Jun 2021Page 126 of 199 EXHIBITA PROPOSAL MEMORANDUM OF UNDERSTANDING Whereas,the people of the State of Florida and its communities have been harmed by misfeasance,nonfeasance and malfeasance committed by certain entities within the PharmaceuticalSupply Chain; Whereas,the State of Florida,through its Attorney General,and certain Local Governments,through their elected representatives and counsel,are separately engaged in litigation seeking to hold Pharmaceutical Supply Chain Participantsaccountable for the damage causedby their misfeasance,nonfeasance and malfeasance; Whereas,the State of Florida and its Local Governments share a common desire to abate and alleviatethe impacts of that misfeasance,nonfeasance and malfeasancethroughout the State of Florida; Whereas,it is the intent of the State of Florida and its Local Governments to use the proceeds from Settlements with PharmaceuticalSupplyChain Participantsto increasethe amount of funding presently spent on opioid and substance abuse education,treatment and other related programs and services,such as those identi?ed in ExhibitsA and B,and to ensure that the funds are expended in compliancewith evolving evidence-based“best practices”; Whereas,the State of Florida and its Local Governments,subject to the completion of formal documents that will effectuate the Parties’agreements,enter into this Memorandum of Understanding(“MOU”)relating to the allocationand use of the proceeds of Settlementsdescribed herein;and Whereas,this MOU is a preliminary non-binding agreement between the Parties,is not legally enforceable,and only provides a basis to draft formal documents which will effectuatethe Parties‘agreements. A.De?nitions As used in this MOU: l.“Approved Purpose(s)”shall mean forward-looking strategies,programming and services used to expand the availability of treatment for individualsimpactedby substanceuse disorders,to:(a)develop,promote,and provide evidence-based substance use prevention strategies;(b)provide substance use avoidance and ‘awareness education;(c)decrease the oversupply oflicit and illicit opioids;and (d)support recovery from addiction.Approved Purposes shall include,but are not limited to,the opioid abatement strategies listed on Exhibits and 2.“Local Governments”shall mean all counties,cities,towns and villages locatedwithinthegeographicboundariesoftheState.3.“Managing Entities”shall mean the corporationsselected by and under contractwiththeFloridaDepartmentofChildrenandFamiliesoritssuccessor(“DCF”)to manage the000003101288|2§_|Agenda Item #8A.28 Jun 2021Page 127 of 199 daily operationaldelivery of behavioralhealth servicesthrough a coordinatedsystem of care.The singular “Managing Entity"shall refer to a singular of the ManagingEntities. 4.“County"shall mean a political subdivision of the state establishedpursuant to s. 1,Art.VIII of the State Constitution. 5.“Municipalities”shall mean cities,towns,or villages of a County within the State with a Populationgreater than 10,000 individualsand shall also include cities,towns or villages within the State with a Populationequal to or less than 10,000 individualswhich ?led a Complaint in this litigation against PharmaceuticalSupply Chain Participants.The singular “Municipality” shall refer to a singular of the Municipalities. 6.“Negotiating Committee”shall mean a three-member group comprised by representativesof the following:(1)the State;and (2)two representativesof Local Governments of which one representative will be from a Municipality and one shall be from a County (collectively,“Members”)within the State.The State shall be representedby the Attorney General or her designee. 7.“NegotiationClass Metrics”shall mean those county and city settlement allocations which come from the official website of the Negotiation Class of counties and cities certi?ed on September 11,2019 by the U.S.District for the Northern District of Ohio in In re National Prescription Opiate Litigation,MDL No.2804 (N.D.Ohio).The website is located at https://allocationmapiclaimsonline.com. 8.“Opioid Funds"shall mean monetary amounts obtained through a Settlement as definedin this MOU. 9.“Opioid Related”shall have the same meaning and breadth as in the agreed Opioid Abatement Strategiesattachedhereto as ExhibitsA or B. 10.“Parties”shall mean the State and Local Governments.The singular word “Party" shall mean either the State or Local Governments. l 1.“PEG”shall mean the Plaintiffs’ExecutiveCommitteeof the National Prescription Opiate MultidistrictLitigationpending in the United States District Court for the NorthernDistrict ofOhio. 12.“PharmaceuticalSupply Chain”shall mean the process and channelsthrough which Controlled Substancesare manufactured,marketed,promoted,distributedor dispensed. 13.“PharmaceuticalSupply Chain Participant”shall mean any entity that engages in, 14.“Population”shall refer to published U.S.Census Bureau populationestimates asofJuly1,2019,released March 2020,and shall remain unchanged during the term of this MOU.These estimates can currently be found at https://wwu/census.gov Agenda Item #8A.28 Jun 2021Page 128 of 199 15.“Quali?edCounty”shall mean a charter or non-charteredcounty within the State that:has a Populationof at least 300,000 individuals and (a)has an opioidtaskforce of which it is a member or operates in connectionwith its municipalitiesor others on a local or regional basis; (b)has an abatementplan that has been either adopted or is being utilizedto respond to the opioid epidemic;(c)is currently either providingor is contractingwith othersto provide substance abuse prevention,recovery,and treatment services to its citizens;and (d)has or enters into an agreement with a majority of Municipalities(Majority is more than 50%of the Municipalities’total population)related to the expenditureof Opioid Funds.The OpioidFundsto be paid to a Quali?ed County will only include Opioid Funds for Municipalities whose claims are released by the Municipalityor Opioid Funds for Municipalitieswhose claims are otherwisebarred. 16.“SAMHSA”shall mean the U.S.Department of Health &Human Services, SubstanceAbuse and Mental Health Services Administration. 17.“Settlement”shall mean the negotiated resolution of legal or equitable claims against a Pharmaceutical Supply Chain Participant when that resolutionhas been jointly entered into by the State and Local Governments or a settlement class as describedin (B)(1)below. 18.“State”shall mean the State of Florida. B.Terms 1.Only Abatement -Other than funds used for the AdministrativeCosts and Expense Fund as hereina?er described in paragraph 6 and paragraph 9,respectively),all Opioid Funds shall beutilized for Approved Purposes.To accomplishthis purpose,the State willeither ?le a new action with Local Governments as Parties or add Local Governments to its existing action,sever settling defendants,and seek entry of a consent order or other order binding both the State,Local Governments,and PharmaceuticalSupply Chain Participant(s)(“Order").The Order may be part of a class action settlement or similar device.The Order shall provide for continuingjurisdiction of a state court to address non-performanceby any party under the Order.Any Local Government that objectsto or refuses to be includedunder the Order or entry of documentsnecessary to effectuate a Settlement shall not be entitled to any Opioid Funds and its portion of Opioid Funds shall be distributedto,and for the bene?t of,the other Local Governments. 2.Avoid Claw Back and Recoupment -Both the State and Local Governments wish to maximizeany Settlementand Opioid Funds.In additionto committingto only using funds for the Expense Funds,AdministrativeCosts and Approved Purposes,both Partieswill agree to utilize a percentage of funds for the core strategies highlighted in Exhibit A.Exhibit A contains the programs and strategies prioritizedby the U.S.Department of Justice and/orthe U.S.Department of Health &;Human Services (“Core Strategies”).The State is trying to obtainthe United States’ is reached with the United States,then there will be no requirementthat a percentage be utilizedforCoreStrategies.Agenda Item #8A.28 Jun 2021Page 129 of 199 3.Distribution Scheme -All OpioidFunds will initially go to the State,and then be distributedaccordingto the following distributionscheme.The Opioid Funds will be divided into three funds after deducting costs of the Expense Fund detailed in paragraph 9 below: (3) (b) (0) (d) (_3i_ty[§§gug;;ty{”F1in_cl_—The city/county fund will receive 15%of all Opioid Funds to directly bene?t all Counties and Municipalities.The amounts to be distributedto each County and Municipality shallbe determinedby the NegotiationClass Metrics or other metrics agreedupon,in writing,by a County and a Municipality.For Local Governments that are not withinthe de?nition of County or Municipality,those Local Governments may receive that government’s share of the City/County Fund under the Negotiation Class Metrics,if that government executes a release as part of a Settlement.Any Local Government that is not within the de?nitionof County or Municipality and that does not execute a release as part of a Settlement shall have its share of the City/CountyFund go to the County in which it is located. Regi nal Fund—The regional fund will be subdivided into two parts. (i)The State willannuallycalculatethe share of each County withinthe State of the regional fund utilizing the sliding scale in section4 of the allocation containedin the NegotiationClass Metricsor other metrics that the Parties agree upon. For Quali?edCounties,the Quali?edCounty’s share will be paid to the Quali?edCounty and expended on Approved Purposes,including the Core Strategies identi?ed in ExhibitA,if applicable. (ii) For all other Counties,the regional share for each County will be paid to the ManagingEntitiesprovidingservice for that County.The Managing Entities will be requiredto expend the monies on ApprovedPurposes, including the Core Strategies.The Managing Entities shall endeavor to the greatest extent possibleto expend these monies on counties within the State that are non-Quali?edCounties and to ensure that there are services in every County. (iii) State Fund“;The remainder of Opioid Funds after deducting the costs of the Expense Flmddetailedin paragraph9,the City/County Fund andthe Regional Fund will be expended by the State on ApprovedPurposes,including the provisions related to Core Strategies,if applicable. To the extent that Opioid Fundsare not appropriatedand expendedin a year by the identify the investments where settlement funds will be Funds to the extent that any funds are not appropriatedand acalendaryear,shall be the sole property of the Party that was entitledto the initialdeposit.Agenda Item #8A.28 Jun 2021Page 130 of 199 4.Regional Fund Sliding Scale-The Regional Fund shall be calculatedby utilizing the following sliding scale of the Opioid Funds available in any year". A.Years l~6: B.Years 7-9: C.Years 10-12: D.Years 13-15: E.Years 16-18: 5.Opioid Abatement Taskforce or Council -The State will create an Opioid Abatement Taskforce or Council (sometimes hereinafter ‘Taskforce”or “Couneil")to advise the Governor,the Legislature,Florida‘s Department of Children and Families (“DCF”),and Local Governments on the prioritiesthat shouldbe addressedas part of the opioidepidemicand to review how monieshave been spent and the results that have been achieved with Opioid Funds. (3) 40% 35% 34% 33% 30% Size -The Taskforce or Councilshall have ten Members equally balancedbetween the State and the Local Governments. (b)Appointments Local Governments -Two Municipality representatives will be appointedby or through FloridaLeague of Cities.Two county representatives,one from a Quali?edCounty and one item a county within the State that is not a Quali?edCounty,will be appointedby or through the Florida Association of Counties.The ?nal representativewill alternate every two years between being a county representative(appointed by or through FloridaAssociationof Counties)or a Municipality representative(appointed by or through the Florida League of Cities).One Municipalityrepresentativemust be from a city of less than 50,000 people.Onecounty representativemust be from a county less than 200,000 people and the other county representative must be from a county whose population exceeds200,000 people. (0) (i) (ii) (iii) (cl)Council.(6) AppointmentsState - Chair ~The Attorney General or designee shall be the chair of the Taskforce orTerm—Members will be appointedto serve a two-year term. The Governor shall appointtwo Members. The Speaker of the House shall appoint one Member. The Senate President shall appointone Member.Agenda Item #8A.28 Jun 2021Page 131 of 199 6 (f) (g) (11) (i) 0) Support —DCF shall support the Taskforce or Counciland the Taskforce or Council shall be administrativelyhoused in DCF. Meetings g The Taskforce or Council shall meet quarterly in person or virtually using communicationsmedia technology as de?ned in section l20.54(5)(b)(2), Florida Statutes. Reporting -The Taskforce or Councilshall provide and publish a report annually no later than November 30th or the first business day after November 30th,if November30th falls on a weekendor is otherwise not a business day.The report shall containinformationon how monies were spent the previous?scal year by the State,each of the Quali?edCounties,each of the Managing Entities,and each of the Local Governments.It shall also contain recommendationsto the Governor, the Legislature,and Local Governments for priorities among the Approved Purposes for how monies shouldbe spent the coming ?scal year to respond to the opioid epidemic. Amccwountability-Prior to July 1st of each year,the State and each of the Local Governments shall provide informationto DCF about how they intend to expend Opioid Funds in the upcoming ?scal year.The State and each of the Local Government shall report its expendituresto DCF no later than August 31st for the previous fiscal year.The Taskforceor Council will set other data sets that need to be reported to DCF to demonstrate the effectiveness of ApprovedPurposes.All programs and expendituresshall be audited annually in a similar fashion to SAMHSA programs.Local Governments shall respondand provide documents to any reasonable requests from the State for data or informationabout programs receiving Opioid Funds. Qgnjlict of Interest -All Membersshall adhereto the rules,regulations and laws of Florida including,but not limited to,Florida Statute §l12.3l1,concerning the disclosure of conflicts of interest and recusal from discussions or votes on conflicted matters. Administrative Costs-The State may take no more than a 5%administrativefee from theState Fund (“AdministrativeCosts”)and any Regional Fund that it administers for countiesthat are not Quali?edCounties.Each Quali?edCounty may take no more than a 5% administrativefee from its share of the RegionalFunds. 7. a PharmaceuticalSupplyChain Participantthat is separate and apart from amulti-statenegotiation, NegotiatingCommittee in such Negotiation of Non-Multistate Settlements -If the State begins negotiations with both the State and Local Government representativesof the NegotiatingCommittee.8.practicableand allowedby otherpartiesto a negotiation,both Parties agree to communicatewithNegotiationofMultistateorLocalGovernmentSettiements~To the extent Agenda Item #8A.28 Jun 2021Page 132 of 199 members of the Negotiation Committeeregarding the terms of any other Pharmaceutical Supply Chain Participant Settlement 9.Expense Fund -The Partiesagree that in any negotiation every effort shall be made to cause Pharmaceutical Supply Chain Participantsto pay costs of litigation,includingattorneys’ fees,in addition to any agreed to Opioid Funds in the Settlement.To the extent that a fund sufficient to pay the entirety of all contingencyfee contracts for Local Governments in the State of Florida is not created as part of a Settlementby a PharmaceuticalSupply ChainParticipant,the Parties agree that an additionalexpense fund for attorneys who represent Local Governments (herein “Expense Fund")shall be created out of the City/County fund for the purpose of paying the hard costs of a litigating Local Government and then paying attorneys’fees. (a)The Sourcggf Funds for the Expense Fund~Money for the Expense Fund shall be sourced exclusivelyfrom the City/County Fund. (b)The Amount of the Expense Fund-The State recognizes the value litigating Local Governments bring to the State of Florida in connection with the Settlement because their participationincreasesthe amount Incentive Payments due from each PharmaceuticalSupply Chain Participant.In recognition of that value,the amount of funds that shall be deposited into the Expense fund shall be contingent upon on the percentage of litigating Local Government participationin the Settlement, according to the followingtable: 7LitigatingLocalGovernment Amount that shall be paid Participationin the into the Expense Fund Settlement (by percentage of from (and as a percentage M the population‘)of‘)the Cityfgounjyfund .m,,n_._,W9.l5l@.N100%10% Vfl‘___________.. “Wm” 7.5% WW .W-..M_._.___..n,.................M .......___n5_‘¥2_____________,,.___~ 85% p__m MW 2.5% ___w Less than 85%MM ?W _M ~___Q% W____” If fewer than 85%percent of the litigating Local Governments (by population) participate,then the Expense Fund shall not be funded,and this Sectionof the MOU shall be null and void. (c)The Timing of Payments into the Expense Fund-Although the amount of the Expense Fund shall be calculated based on the entirety of payments due to the paymentsduringthe?rst two years of the Settlement.Accordingly,to offset the amountsbeingpaidfromtheCity/County to the Expense Fund in the first two years,Counties or Municipalitiesmay borrowfrom the Regional Fundduring the first twoyearsandpaytheborrowedamountsbacktotheRegionalFundduringyearsthree,four,and ?ve.Agenda Item #8A.28 Jun 2021Page 133 of 199 For the avoidance of doubt,the following provides an illustrative example regarding the calculation of payments and amounts that may be borrowed under the terms of this MOU, consistentwith the provisionsof this Section: Opioid Fimds due to State of Florida and Local Governments (over 10 to 18 years):$1,000 Litigating Local Government Participation:100% City/County Fund (over 10 to 18 years):35150 Expense Fund (paid over 2 years):$15 Amount Paid to Expense Fund in lst year:$7.5 Amount Paid to Expense Fund in 2nd year $7.5 Amount that may be borrowed from Regional Fund in 1st year:$7 .5 Amount that may be borrowedfrom Regional Fund in 2nd year:$7.5 Amount that must be paid back to Regional Fund in 3rd year:$5 Amount that must be paid back to Regional Fund in 4th year:$5 Amount that must be paid back to Regional Fund in 5th year:$5 (d)Creation of andJurisdictionover the Expense _Eun_d-The Expense Fund shall be (6) 10 established,consistentwith the provisions of this Section of the MOU,by order of the Circuit Court of the SixthJudicialCircuit in and for Pasco County,West Pasco Division New Port Richey,Florida,in the matter of The State ofFlorida,O?iceof the Attorney General,Department ofLegal A?izirsv.Purdue Pharma L.P.,er al., Case No.20l8—CA-001438(the “Court”).The Court shall have jurisdiction over the Expense Fund,including authority to allocate and disburseamounts from the Expense Fund and to resolve any disputes concerning the Expense Fund. A?c9smmr.i&m§ne ~As part of the order establishing the Expense Fund,counsel for the litigating Local Governments shall seek to have the Court appoint a third-neutralto serve as a special master for purposes of allocating the Expense Fund.Vifithin30 days of entry of the order appointing a specialmaster for the Expense Fund,any counsel who intend to seek an award from the Expense Fund shall provide the copies of their contingency fee contracts to the specialmaster.The specialmaster shall then build a mathematical model,whichshall be based on each litigating Local Govemmentfs share under the Negotiation Class Metrics and the rate set forth in their contingency contracts,to calculate a proposed award for each litigating Local Government who timely provided a copy of its contingency contract Dispute resolution-Any one or more of the Local Governments or the State may object to an allocationor expenditureof Opioid Funds solely on the basis that the allocation or respect to administrativecosts or the Expense Fund.There shall be no otherbasis for bringing anobjectiontotheapprovalofanallocationorexpenditureofOpioidFunds.Agenda Item #8A.28 Jun 2021Page 134 of 199 Schedule A Core Strategies States and Qualifying Block Grantees shall choose ?om among the abatement strategies listed in ScheduleB.However,priority shallbe given to the following core abatementstrategies (“Core Strategies”)[,such that a minimumof _%of the [aggregate]state-levelabatementdistributionsshall be spent on [one or more of]them annually].‘ A.Naloxoneor other FDA—approveddrugto reverse opioid overdoses 1.Expandtraining for ?rst responders,schools,communitysupport groups and families;and 2.Increase distributionto individualswho are uninsuredor whoseinsurancedoesnot cover the needed service. B.Medication-AssistedTreatment (“MAT")Distributionand otheropioid-relatedtreatment 1.Increase distributionof MAT to non-Medicaideligible or uninsuredindividuals; 2.Provide educationto school-basedand youth-focused programs that discourageor prevent misuse; 3.ProvideMAT educationand awareness training to healthcareproviders,EMTs,law enforcement, and other first responders;and 4.Treatment and Recovery Support Servicessuch as residentialand inpatienttreatment,intensive outpatienttreatment,outpatienttherapy or counseling,and recovery housing that allow or integrate medieation with other support services. C.Pregnant &Postpartum ‘Women 1.ExpandScreening,BriefIntervention,and Referral to Treatment (“SBlRT")servicesto non- Medicaideligibleor uninsuredpregnant women; 2.Expandcomprehensiveevidence-basedtreatment and recovery services,includingMAT,for women with co-occurringOpioid Use Disorder(“OUD”)and other SubstanceUse Disorder(“SUD”)/Mental Health disordersfor uninsuredindividualsfor up to 12 monthspostpartum;and 3.Provide comprehensivewrap-aroundservicesto individualswith OpioidUse Disorder(OUD) includinghousing,transportation,job placement/training,and childcare. D.ExpandingTreatment for NeonatalAbstinenceSyndrome 1.Expandcomprehensiveevidence-basedand recovery support for NAS babies; care3.Expandlong-term treatment and services for medicalmonitoring of NAS babies and their families.'As used in this ScheduleA,wordslike “expand,”“fund,”“provide”or the like shall not indicatea preferencefor new orexistingprograms.Priorities will be establishedthrough the mechanisms described in the Term Sheet1 Agenda Item #8A.28 Jun 2021Page 135 of 199 E.Expansionof Warm Hand-off Programs and Recovery Services 1.Expandservicessuch as navigators and on-callteams to begin MAT in hospitalemergency departments; 2.Expandwarm hand-off servicesto transitionto recovery services; 3.Broadenscope of recovery servicesto includeco—occurringSUD or mentalhealth conditions.; 4.Provide comprehensivewrap-aroundservicesto individualsin recovery includinghousing, transportation,job placement/training,and childcare;and 5.Hire additionalsocialworkers or otherbehavioralhealth workers to facilitate expansionsabove. F.Treatment for IncarceratedPopulation 1.Provideevidence-basedtreatment and recovery support including MAT for persons with OUD and co-occurringSUD/MHdisorderswithin and transitioning out of the criminaljustice system;and 2.Increase funding for jails to providetreatment to inmateswith OUD. G.PreventionPrograms 1.Funding for media campaigns to prevent opioiduse (similar to the FDA’s “Real Cost"campaignto prevent youth from misusing tobacco); 2.Fundingfor evidence-basedpreventionprograms in schools; 3.Funding for medicalprovider educationand outreachregardingbest prescribingpracticesfor opioids consistentwith the 2016 CDC guidelines,includingprovidersat hospitals(academicdetailing); 4.Fundingfor community drug disposalprograms;and 5.Funding and trainingfor first respondersto participatein pre-arrest diversionprograms,post- overdoseresponse teams,or similarstrategies that connect at-riskindividualsto behavioralhealth servicesand supports. H.ExpandingSyringe Service Programs 1.Providecomprehensivesyringe servicesprograms with more wrap-aroundservicesincludinglinkage to OUD treatment,access to sterilesyringes,and linkage to care and treatment of infectious diseases. I.Evidence-baseddata collectionand researchanalyzingthe effectiveness of the abatement strategies withinthe State.Agenda Item #8A.28 Jun 2021Page 136 of 199 Schedule B Approved Uses PART ONE:TREATMENT A.TREAT OPIOID USE DISORDER (OUD) Support treatment of Opioid Use Disorder (OUD)and any co-occurringSubstanceUse Disorderor Mental Health(SUD/MH)conditionsthroughevidence-basedor evidence-informedprograms or strategiesthat may include,but are not limitedto,the following:2 1.Expandavailabilityof treatment for OUD and any co-occurring SUDJMHconditions,includingall forms of Medication-AssistedTreatment (MAT)approvedby the U.S.Food and Drug Administration. 2.Support and reimburseevidence-basedservicesthat adhereto the American Societyof Addiction Medicine(ASAM)continuumof care for OUD and any co-occurring SUD/MHconditions 3.Expandtelehealthto increaseaccess to treatment for OUD and any co-occurring SUD/MH conditions,includingMAT,as well as counseling,psychiatricsupport,and other treatment and recovery support services. 4.Improve oversight of OpioidTreatment Programs (O'I'Ps)to msure evidence-basedor evidence- informed practicessuch as adequatemethadonedosingand low thresholdapproaches to treatment. 5.Support mobile intervention,treatment,and recovery services,offered by quali?ed professionalsand serviceproviders,such as peer recovery coaches,for persons with OUD and any co-occurring SUD/MHconditionsand for persons who have experiencedan opioid overdose. 6.Treatment of trauma for individualswith OUD (e.g,violence,sexual assault,humantrafficking,or adverse childhoodexperiences)and family members(e.g.,surviving family members after an overdose or overdosefatality),and trainingof health care personnelto identify and addresssuch trauma. 7.Support evidencebased withdrawalmanagement servicesfor peoplewithOUD and any co- occurringmental health conditions. 8.Training on MAT for health care providers,?rst responders,students,or other supporting professionals,such as peer recovery coachesor recovery outreach specialists,including telementoring to assistcommunity-basedproviders in rural or underservedareas. 9.Support workforce developmentfor addictionprofessionalswho workwith persons with OUD and any co-occurringSUD/MHconditions. 11.Scholarshipsand supports for behavioralhealthpractitionersor workers involvedin addressingOUDandanyco-occurringSUD or mental health conditions,including but not limited to training,7 As used in this Schedu1e13,words like “expand,”“fund,”“provide”or the like shall not indicatea preference for new orexistingprograms.Prioritieswill be establishedthrough the mechanismsdescribed in the Term Sheet:3 Agenda Item #8A.28 Jun 2021Page 137 of 199 scholarships,fellowships,loan repayment programs,or other incentivesfor providersto work in rural or underservedareas. 12.[IntentionallyBlank —to be cleanedup later for numbering] 13.Providefunding and training for cliniciansto obtain a waiver underthe federalDrug Addiction Treatment Act of 2000 (DATA 2000)to prescribeMAT for OUD,and providetechnical assistanceand professionalsupport to clinicianswho have obtaineda DATA 2000 waiver. 14.Disseminationof web—basedtraining curricula,such as the AmericanAcademy of Addiction Psychiatry’sProviderClinical Support Service-Opioidsweb-basedtraining curriculumand motivationalinterviewing. 15.Development and disseminationof new curricula,such as the AmericanAcademy of Addiction Psychiatry’sProviderClinical Support Servicefor Medication~AssistedTreatment. B.SUPPORT PEOPLE IN TREATMENT AND RECOVERY Support people in treatment for or recovery fromOUD and any co-occurring SUD/MHconditions through evidence-basedor evidence-informedprograms or strategiesthat may include,but are not limitedto,the following: 1.Provide comprehensivewrap-aroundservicesto individualswith OUD and any co-occurring SUD/MHconditions,includinghousing,transportation,education,job placement,job training,or childcare. 2.Providethe full continuumof care of treatment and recovery servicesfor OUD and any co-occurring SUD/MHconditions,includingsupportivehousing,peer support servicesand counseling,community navigators,case management,and connectionsto community-basedservices. 3.Provide counseling,peer-support,recovery casemanagement and residentialtreatment with access to medicationsfor thosewho need it to persons withOUD and any co—occurringSUD/MHconditions. 4.Provideaccess to housing for peoplewithOUD and any co-occurringSUD/MHconditions, including supportivehousing,recovery housing,housing assistanceprograms,training for housing providers,or recovery housing programsthat allow or integrate FDA~approvedmedicationwithother support services. 5.Providecommunitysupport services,includingsocial and legal services,to assist in deinstitutionalizingpersons with OUD and any co-occurringSUD/MHconditions. 6.Support or expandpeer—recovery centers,whichmay includesupport groups,social events,computer access,or other services for personswithOUD and any co-occurringSUD/MHconditions. OUD and any co~occurringSUD/MHconditions.8.Provideemploymenttraining or educationalservicesfor persons in treatment for or recovery fromOUDandanyco-occurringSUD/MHconditions.Agenda Item #8A.28 Jun 2021Page 138 of 199 9.Identify successfulrecovery programs such as physician,pilot,and college recovery programs,and providesupport and technicalassistanceto increasethe numberand capacity of high-quality programs to help those in recovery. 10.Engage non-profits,faith-basedcommunities,and communitycoalitionsto support people in treatment and recovery and to support familymembers in their effortsto support the person with OUD in the family. 11.Training and developmentof proceduresfor government staff to appropriatelyinteract and provide social and other servicesto individualswith or in recovery from OUD,includingreducing stigma. 12.Support stigma reductioneffortsregarding treatment and support for personswith OUD,including reducing the stigmaon effectivetreatment. 13.Create or support culturallyappropriateservices and programs for persons with OUD and any co- occurring SUD/MHconditions.includingnew Americans. 14.Create and/or support recovery high schools. 15.Hire or train behavioralhealth Workersto provide or expandany of the servicesor supports listed above. C.CONNECT PEOPLE WHO NEED HELP TO THE HELP THEY NEED (CONNECTIONS T0 CARE) Provide connectionsto care for peoplewho have —or at risk of developing—OUD and any co- occurring SUD/MHconditionsthrough evidence-basedor evidence-informedprograms or strategies that may include,but are not limitedto,the following 1.Ensure that healthcare providersare screening for OUD and otherrisk factorsand know how to appropriatelycounseland treat (or refer if necessary)a patient for OUD treatment. 2.Fund Screening,Brief Interventionand Referralto Treatment (SBIRT)programs to reducethe transitionfrom use to disorders,includingSBIRT servicesto pregnant women who are uninsuredor not eligible for Medicaid. 3.Provide training and long—termimplementationof SBIRT in key systems (health,schools,colleges, criminaljustice,and probation),with a focus on youth and young adultswhen transitionfrom misuseto opioid disorder is common. 4.Purchaseautomatedversions of SBIRT and support ongoing costs of the technology. 5.Expandservices such as navigatorsand on~callteams to begin MAT in hospitalemergency 6.Training for emergency room personneltreating opioid overdosepatientson post-dischargeplanning,including communityreferrals for MAT,recovery case management or support services.7.Support hospitalprograms that transitionpersons with OUD and any co-occurringSUD/MHconditions,or persons who have experiencedan opioid overdose,into clinically-appropriatefollow-upcarethroughabridgeclinicorsimilarapproach.Agenda Item #8A.28 Jun 2021Page 139 of 199 8.Support crisis stabilizationcenters that serve as an alternativeto hospitalemergency departmentsfor persons withOUD and any co-occurring SUD/MHconditionsor persons that have experiencedan opioid overdose. 9.Support the work of Emergency MedicalSystems,includingpeer support specialists,to connect individualsto treatment or other appropriateservicesfollowing an opioidoverdoseor other opioid- related adverseevent. 10.Providefunding for peer support specialistsor recovery coachesin emergency departments,detox facilities,recovery centers,recovery housing,or similarsettings;o?er services,supports,or connectionsto care to persons with OUD and any co-occurring SUD/MHconditionsor to persons who have experiencedan opioidoverdose. 11.Expandwarm hand-off servicesto transitionto recovery services. 12.Create or support school-basedcontacts that parents can engage with to seek immediatetreatment servicesfor their child;and support prevention,intervention,treatment,and recovery programs focused on young people. 13.Developand support best practiceson addressingOUD in the workplace. 14.Support assistanceprograms for health care providerswith OUD. 15.Engage non-profitsand the faith communityas a system to support outreachfor treatment. 16.Support centralizedcall centers that provideinformationand connectionsto appropriateservices and supports for persons with OUD and any co-occurringSUD/MHconditions. I).ADDRESSTHE NEEDS OF CRIMINAL-JUSTICE-INVOLVEDPERSONS Addressthe needs of persons with OUD and any co—occurringSUD/MHconditionswho are involved in,are at risk of becoming involved in,or are transitioningout of the criminaljustice system through evidence-basedor evidence—informedprograms or strategiesthat may include,but are not limited to, the following: 1.Support prearrest or pre-arraignmentdiversionand de?ection strategies for personswith OUD and any co-occurringSUD/MHconditions,includingestablishedstrategies such as: a Self-referralstrategiessuch as the Angel Programs or the PoliceAssistedAddictionRecovery lnitiative(PAARI); 1).Active outreachstrategies such as the Drug Abuse Response Team (DART)model; c.“NaloxonePlus”strategies,which workto ensure that individualswho have received services;(1.Officer preventionstrategies,such as the Law EnforcementAssistedDiversion(LEAD)model;e.Of?cer interventionstrategies such as the Leon County,FloridaAdult Civil CitationNetworkortheChicagoWestsideNarcoticsDiversiontoTreatmentInitiative;or6 Agenda Item #8A.28 Jun 2021Page 140 of 199 f.Co-responderand/or alternativerespondermodelsto addressOUD-related 911 calls with greater SUD expertise 2.Support pre-trialservicesthat connect individualswith OUD and any co-occurring SUD/MH conditionsto evidence-informedtreatment,includingMAT,and related services. 3.Supporttreatment and recovery courts that provideevidence-basedoptionsfor persons with OUD and any co-occurringSUD/MH conditions 4.Provideevidenee~informedtreatment,includingMAT,recovery support,hann reduction,or other appropriateservicesto individualswith OUD and any co-occurring SUD/MH conditionswho are incarceratedinjail or prison. 5.Provideevidence-informedtreatment,includingMAT,recovery support,harm reduction,or other appropriateservicesto individualswith OUD and any co—occurringSUD/MHconditionswho are leavingjail or prisonhave recently left jail or prison,are on probationor parole,are under community correctionssupervision,or are in re-entry programs or facilities. 6.Support criticaltime interventions(CTI),particularlyfor individualsliving with dual-diagnosis OUD/seriousmentalillness,and servicesfor individualswho face immediaterisks and service needs and risks upon release from correctionalsettings. 7 .Providetrainingon best practicesfor addressingthe needs of criminal-justice-involvedpersons with OUD and any co-occurringSUD/MHconditionsto law enforcement,correctional,or judicial personnel or to providersof treatment,recovery,harm reduction,case management,or other servicesoffered in connectionwith any of the strategies describedin this section. E.ADDRESS THE NEEDS OF PREGNANT OR PARENTING WOMEN AND THEIR FAMILIES,INCLUDING BABIES WITH NEONATAL ABSTINENCE SYNDROME Addressthe needs of pregnant or parentingwomen with OUD and any co-occurring SUD/MH conditions,and the needs of their families,includingbabies with neonatal abstinencesyndrome(NAS), through evidence-basedor evidence-informedprograms or strategiesthat may include,but are not limitedto,the following: 1.Support evidence-basedor evidence—informedtreatment,including MAT,recovery services and supports,andpreventionservices for pregnant women —or women who couldbecomepregnant ——who have OUD and any co-occurringSUD/MI-Iconditions,and other measures to educate and provide support to familiesaffected by NeonatalAbstinenceSyndrome. 2.Expandcomprehensiveevidence-basedtreatment and recovery services,includingMAT,for uninsuredwomen with OUD and any co-occurringSUD/MHconditionsfor up to 12 months postpartum. familiesregardingtreatment of OUD and any co-occurringSUD/MH conditions.4.Expandcomprehensiveevidence-basedtreatment and recovery support for NAS babies;expandservicesforbettercontinuumofcarewithinfant-needdyad;expandlong-term treatment and servicesformedicalmonitoringofNASbabiesandtheirfamilies.Agenda Item #8A.28 Jun 2021Page 141 of 199 5.Providetraining to health care providerswho work with pregnant or parentingwomen on best practicesfor compliancewith federalrequirementsthat childrenborn with NeonatalAbstinence Syndrome get referredto appropriateservicesand receivea plan of safe care. 6.Child and family supports for parenting women with OUD and any co-occurring SUD/MH conditions. 7.Enhancedfamily supports and child care services for parents with OUD andany co-occurring SUD/MHconditions. 8.Provideenhancedsupport for childrenand family memberssufferingtrauma as a result of addiction in the family;and offer trauma-informedbehavioralhealthtreatment for adverse childhoodevents. 9.Offer home—basedwrap-aroundservicesto persons with OUD and any co-occurring SUD/MH conditions,including but not limitedto parent skillstraining. 10.Support for Children’sServices—Fund additionalpositionsand services,including supportive housing and other residentialservices,relating to childrenbeing removedfrom the home and!or placed in foster care due to custodialopioiduse. PART TWO:PREVENTION F.PREVENT OVER—PRESCRIBINGAND ENSURE APPROPRIATE PRESCRIBING AND DISPENSING OF OPIOIDS Support efforts to prevent over—prescribingand ensure appropriateprescribingand dispensingof opioidsthrough evidence-basedor evidence-informedprograms or strategiesthat may include,but are not limitedto,the following: 1.Fundmedicalprovidereducationand outreachregardingbest prescribingpracticesfor opioids consistentwith Guidelinesfor PrescribingOpioids for ChronicPain from the US.Centers for Disease Controland Prevention,includingprovidersat hospitals(academicdetailing). 2.Training for health care providersregarding safe and responsibleopioidprescribing,dosing,and taperingpatients off opioids. 3.Continuing MedicalEducation(CMB)on appropriateprescribingof opioids. 4.Support for non—opioidpain treatment alternatives,includingtraining providersto offer or refer to multi-modal,evidence-informedtreatment of pain. 5.Support enhancementsor improvementsto PrescriptionDrug MonitoringPrograms (PDMPs), includingbut not limitedto improvementsthat: b.Improve point-of-caredecision-makingby increasingthe quantity,quality,or format of dataavailabletoprescribersusingPDMPs,by improvingthe interfacethat prescribersuse to accessPDMPdata,or both;or Agenda Item #8A.28 Jun 2021Page 142 of 199 c.Enablestates to use PDMP data in support of surveillanceor interventionstrategies,including MAT referrals and follow-upfor individualsidenti?edWithinPDMP data as likely to experienceOUD in amanner that complieswith all relevantprivacy and securitylaws and rides. 6.EnsuringPDMPs incorporateavailable overdose/naloxonedeploymentdata,includingthe United States Department of Transportation’sEmergency MedicalTechnicianoverdose databasein a manner that complieswith all relevant privacy and securitylaws and rules. 7.Increase electronicprescribingto prevent diversion or forgery. 8.Educate Dispenserson appropriateopioiddispensing. G.PREVENT MISUSE OF OPIOIDS Support efforts to discourage or prevent misuseof opioidsthrough evidence-basedor evidence- informedprograms or strategies that may include,but are not limitedto,the following: 1.Fund media campaignsto prevent opioidmisuse. 2.Corrective advertising or a?irmativepublic educationcampaigns based on evidence. 3.Public educationrelating to drug disposal. 4.Drug take-backdisposalor destructionprograms. 5.Fund communityanti-drug coalitionsthat engage in drug preventionefforts. 6.Support communitycoalitionsin implementingevidence-informedprevention,such as reduced social access andphysical access,stigma reduction—including staf?ng,educationalcampaigns,support for people in treatment or recovery,or training of coalitionsin evidence-informedimplementation, includingthe Strategic PreventionFrameworkdevelopedby the US.SubstanceAbuse and Mental Health ServicesAdministration(SAMHSA). 7.Engage non-profitsand faith-basedcommunitiesas systems to support prevention. 8.Fundevidencebasedpreventionprograms in schoolsor evidence-informedschooland community educationprograms and campaignsfor students,families,school employees,school athleticprograms, parent-teacherand student associations,and others. 9.School-basedor youth-focusedprograms or strategiesthat have demonstratedeffectivenessin preventingdrug misuse and seem likely to be effective in preventing the uptake and use of opioids. 10.Create of support community-basededucationor interventionservices for families,youth,and adolescentsat risk for OUD and any co-occurringSUD/MHconditions. 11.Support or to youngwhomaybeatriskofmisusingopioidsorotherdrugs,includingemotionalmodulationand resilienceskills.12.Support greater access to mental healthservices and supports for young people,includingservicesandsupportsprovidedbyschoolnurses,behavioralhealthworkers or other school staff,to address Agenda Item #8A.28 Jun 2021Page 143 of 199 mental health needs in young people that (when not properlyaddressed)increasethe risk of opioidor other drug misuse. H.PREVENT OVERDOSE DEATHS AND OTHER HARMS (HARM REDUCTION) Support efforts to prevent or reduce overdose deathsor other opioid-relatedharms through evidence- based or evidence-informedprograms or strategiesthat may include,but are not limitedto,the following: 1.lncrease availability and distributionof naloxone and other drugs that treat overdosesfor first responders,overdosepatients,individualswith OUD and their friends and family members,individuals at high risk of overdose,schools,communitynavigators and outreachworkers,persons being released from jail or prison,or other membersof the generalpublic. 2.Publichealthentitiesprovidefree naloxoneto anyone in the community 3.Training and educationregardingnaloxone and otherdrugsthat treat overdosesfor first responders, overdosepatients,patientstaking opioids,families,schools,communitysupport groups,and other members of the generalpublic. 4.Enable schoolnurses and other schoolstaff to respondto opioidoverdoses,and providethem with naloxone,training,and support. 5.Expand,improve,or developdata tracking software and applicationsfor overdoses/naloxone revivals. 6.Public educationrelating to emergency responses to overdoses. 7.Public educationrelating to immunityand Good Samaritanlaws. 8.Educate first respondersregardingthe existence and operationof immunityand Good Samaritan laws. 9.Syringe serviceprograms and other evidence-informedprograms to reduceharms associatedwith intravenousdrug use,includingsupplies,staffing,space,peer support services,referrals to treatment, fentanyl checking,connectionsto care,and the full range of harm reductionand treatment services providedby these programs. 10.Expand access to testing and treatment for infectiousdiseasessuch as HIV and HepatitisC resulting from intravenousopioiduse. 11.Support mobileunits that offer or providereferrals to harm reductionservices,treatment,recovery supports,health care,or other appropriateservices to personsthat use opioidsor persons with OUD and any co-occurring SUD/MHconditions. 12.Provide in to carecoaches,recovery outreachspecialists,or otherprofessionalsthat provide care to persons who useopioidsorpersonswithOUDandanyco-occurringSUD/MHconditions.13.Support screeningfor fentanylin routine clinicaltoxicologytesting.10 Agenda Item #8A.28 Jun 2021Page 144 of 199 PART THREE:OTHER STRATEGIES I.FIRST RESPONDERS In additionto itemsin sectionsC,D,and H relating to first responders,support the following: 1.Educate law enforcement or other first respondersregarding appropiiate practices and precautions when dealing with fentanyl or other drugs. 2.Provision of wellness and support servicesfor ?rst respondersand otherswho experiencesecondary trauma associatedwith opioid-relatedemergency events. J.LEADERSHIP,PLANNING AND COORDINATION Support efforts to provideleadership,planning,coordination,facilitation,training and technical assistanceto abate the opioidepidemicthrough activities,programs,or strategiesthat may include,but are not limited to,the following: 1.Statewide,regional,local,or community regionalplanningto identifyroot causes of addictionand overdose,goals for reducingharms related to the opioidepidemic,and areas and populationswiththe greatest needs for treatment interventionservices;to support training and technical assistance;or to support other strategiesto abatethe opioidepidemicdescribedin this opioid abatementstrategy list. 2.A dashboardto share reports,recommendations,or plansto spend opioid settlement?inds;to show how opioidsettlementfunds have been spent;to report program or strategy outcomes;or to track,share, or visualizekey opioid-relatedor health-relatedindicatorsand supports as identi?ed through collaborativestatewide,regional,local,or communityprocesses. 3.Invest in infrastructureor staffing at government or not-for-pro?tagenciesto support collaborative, cross-system coordinationwith the purpose of preventing overprescribing,opioid misuse,or opioid overdoses,treating those with OUD and any co-occurringSUD/MHconditions,supportingthem in treatment or recovery,connectingthem to care,or implementingother strategies to abatethe opioid epidemicdescribedin this opioid abatementstrategy list. 4.Provideresources to staff government oversightand management of opioidabatementprograms. K.TRAINING In additionto the trainingreferred to throughoutthis document,support trainingto abatethe opioid epidemicthroughactivities,programs,or strategiesthat may include,but are not limitedto,the following: 1.Provide fundingfor staff training or networking programs and services to improvethe capabilityof 2.Support infrastructureand staffing for collaborativecross-system coordinationto prevent opioidmisuse,prevent overdoses,and treat those with OUD and any co-occurringSUD/MH conditions,orimplementotherstrategiestoabatetheopioidepidemicdescribedinthisopioidabatementstrategylist(e.g.,health care,primary care,pharmacies,PDMPs,etc.).L.RESEARCH 11 Agenda Item #8A.28 Jun 2021Page 145 of 199 Support opioidabatement researchthat may include,but is not limitedto,the following: 1.Monitoring,surveillance,data collection,and evaluationof programs and strategies describedin this opioidabatementstrategy list. 2.Researchnon-opioidtreatment of chronic pain. 3.Researchon improvedservicedelivery for modalitiessuchas SBIRT that demonstratepromisingbut mixed resultsin populationsvulnerableto opioiduse disorders. 4.Researchon novel harm reductionand preventionefforts such as the provisionof fentanyl test strips. 5.Researchon innovativesupply-sideenforcement efforts suchas improveddetection of mail-based delivery of syntheticopioids. 6.Expandedresearchon swift/certain/fairmodelsto reduce and deter opioidmisuseWithincriminal justice populationsthat build upon promising approachesused to addressother substances(e.g.Hawaii HOPE and Dakota 24/7). 7.Epidemiologicalsurveillanceof OUD-relatedbehaviorsin criticalpopulationsincludingindividuals entering the criminaljustice system,including but not limited to approachesmodeled on the Arrestee Drug AbuseMonitoring (ADAM)system. 8.Qualitativeand quantitativeresearchregarding publichealth risks and harm reductionopportunities within illicitdrug markets,including surveys of market participantswho sell or distribute illicit opioids. 9.Geospatialanalysis of access barriersto MAT and their associationwithtreatment engagement and treatment outcomes. 12 Agenda Item #8A.28 Jun 2021Page 146 of 199 On.-.<OH.~?.H.H.>ZuHHO.wH>O~._ AHHHJNO0?-7\Imm~O27\huw~wH.H2AU W.H.>m.A~.;whwm-AU~N.H. ..V?u~wZU>H.H.nw7\Hum?omoru?o?Z0.N—:A.OQ?uwN—|OmMOEL/u?mmno.JNNHQd<mmn0WBQ WOOv\D:=W00500305NilUmmmuOmN_wmH<mn0mu MC~w7AH..H.H.uwHvWJDM003€<m_.:WH5m.~uCU:0/xxolnmUmnwonou. 1-;OU><.mU9,-.6"M5505.NON— _<Ew~w.:Z0aU>.H.NnHCDONW¢NON~ W.POH?AUHNoc2Uu..-:70.93.mmm?mnwWmm.NHIOMMOWMOEQdrxwmnmu¢WN~.&<<Nm»mESQHWHDVAUEUW 00500305ESQHvmm?omwwmonxxmoamw?nwnwnwm/xahn€<0U~.0nu0mw—m.O30M103QTAHIMOEQérxmmnamo?zuammfHHAO AnU.~uuLvWin039WHO!»3019»:€<.Nmn0.WHOEOMNHMc<m~.0m<m»CNn0n_summonEH05~70mo:o<$5.w0.503?MoonuwomMan/lo?mvAMCNEDDNEOEMNED?uO~dUmn?UOv$m??mmvni?in><wENUm:QW0m.uwE:Q.~umiN50mN—O.mumU:mG¢ —u30mDm»<W_C0n>&Q0&mwo?o?nm.winynnalnwdnaN»240Hunmn?no?ommizmmnmlm.13.5.HJ?vnN—uuomm?uwmTomlam <<0~.0Smmin.QmfmOO..onw~50H.-wmw-ownWeemhm.65.-E0zwnmhmw?CrxmmnwmOO~.nQE?rwm. 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