HomeMy WebLinkAbout09-18-2023 SPCC Agendakin �4
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SEBAST�L
AN
HOME OF PELICAN ISLAND
SPECIAL CITY COUNCIL MEETING
FIRST PUBLIC HEARING ON THE MILLAGE AND BUDGET
MONDAY, SEPTEMBER 18, 2023 — 6:00 P.M.
CITY COUNCIL CHAMBERS
1225 MAIN STREET, SEBASTIAN, FLORIDA
ALL AGENDA ITEMS MAY BE INSPECTED IN THE OFFICE OF THE CITY CLERK
OR ON THE CITY'S WEBSITE
1. CALL TO ORDER
2. MOMENT OF SILENCE
3. PLEDGE OF ALLEGIANCE
4. ROLL CALL
5. PUBLIC HEARING
A. PUBLIC HEARING/ADOPTION OF TENTATIVE MILLAGE AND
TENTATIVE FY2023/2024 BUDGET
i. City Attorney Advises City Council on Procedure for Millage and Budget
Hearing and Reads Titles of Resolutions No. R-23-22 on Tentative
Millage for Calendar Year 2023 and R-23-23 on Tentative FY 2023/2024
Budget
ii. City Manager Announcement that the Tentative Millage of 3.1955 is
recommended, which in accordance with State Statutes is 21.62% higher
than the computed "Roll -Back" Millage. These revenues will be applied to
General Fund expenditures projected in FY 2023/2024.
pgs 4-25 iii. Budget Overview of Tentative Millage and Tentative FY 2023/2024
Budget by CFO Ken Killgore (PPT)
iv. Mayor Jones opens the Public Hearing on Tentative Millage and Tentative
FY 2023/2024 Budget
pgs 26-27 V. Consider Resolution No. R-23-22 Adopting the Tentative Millage for
Calendar Year 2023
A RESOLUTION OF THE CITY OF SEBASTIAN, INDIAN RIVER
COUNTY, FLORIDA, ADOPTING A TENTATIVE MILLAGE OF
3.1955 MILLS FOR THE CALENDAR YEAR 2023; PROVIDING FOR
CONFLICT; PROVIDING FOR SCRIVENER'S ERRORS; AND
PROVIDING FOR AN EFFECTIVE DATE.
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pgs 28-35 vi. Consider Resolution No. R-23-23 Adopting the Tentative Budget for
Fiscal Year 2023/2024 - Draft budget:
https:Hweblink.cityofsebastian.org/WebLink/DocView.aspx?id=273286
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA ADOPTING THE
TENTATIVE BUDGET FOR THE FISCAL YEAR BEGINNING ON
OCTOBER 1, 2023 AND ENDING SEPTEMBER 30, 2024; MAKING
APPROPRIATIONS FOR THE PAYMENT OF OPERATING
EXPENSES, CAPITAL EXPENSES, AND FOR PRINCIPAL AND
INTEREST PAYMENTS ON INDEBTEDNESS OF THE CITY, IN THE
CITY'S GENERAL FUND, SPECIAL REVENUE FUNDS, CAPITAL
IMPROVEMENT FUNDS, GOLF COURSE FUND, AIRPORT FUND,
AND BUILDING FUND, AS PROVIDED FOR IN SCHEDULE "A",
ATTACHED HERETO, ESTABLISHING AUTHORITY OF THE CITY
MANAGER TO IMPLEMENT THE BUDGET; PROVIDING FOR
CONFLICT; PROVIDING FOR SCRIVENER'S ERRORS; AND
PROVIDING FOR AN EFFECTIVE DATE.
vii. Mayor Jones announces the Final Public Hearing on Millage and Budget
will be held on September 27, 2023 at 6:00 p.m.
6. ADJOURN (All meetings shall adjourn at 9:30 p.m. unless extended for up to one half
hour by a majority vote of City Council)
NO STENOGRAPHIC RECORD BY CERTIFIED COURT REPORTER WILL BE MADE OF THE FOREGOING
MEETING. ANY PERSON WHO DECIDES TO APPEAL ANY DECISION MADE BY THE CITY COUNCIL,
BOARD OR AGENCY WITH RESPECT TO ANY MATTER CONSIDERED AT THIS MEETING OR HEARING
WILL NEED TO ENSURE THAT A VERBATIM RECORD OF THE PROCEEDINGS IS MADE, WHICH RECORD
INCLUDES THE TESTIMONYAND EVIDENCE UPON WHICH THE APPEAL IS TO BE HEARD. (F.S.286.0105)
IN COMPLIANCE WITH THE AMERICAN WITH DISABILITIES ACT (ADA) OF 1990, ANYONE WHO NEEDS A
SPECIAL ACCOMMODATION FOR THIS MEETING SHOULD CONTACT THE CITY'S ADA COORDINATOR
AT 388-8226 — ADA@CITYOFSEBASTIAN.ORG AT LEAST 48 HOURS INADVANCE OF THIS MEETING.
ZOOM INFORMATION
Please click the link to join the webinar: httt)s://us02web.zoom.us/i/87985696294
Or One tap mobile: +13052241968„87985696294# US +13092053325„87985696294# US
Webinar ID: 879 8569 6294
International numbers available: https:Hus02web.zoom.us/u/kcklydaCkv
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PROCEDURES FOR PUBLIC INPUT IN ACCORDANCE WITH RESOLUTION NO. R-21-32
Regular Citv Council Meetings
Public input is ALLOWED under the heading:
Consent Agenda
Public Hearings
Unfinished Business
New Business
Public Input
Public Input is NOTALLOWED under the headinss:
• Proclamations, Awards, Brief Announcements (except for individuals giving or accepting
proclamations or awards);
• Committee Reports and Appointments (except for committee members giving reports and
applicants being interviewed for committee appointments);
• City Council Matters
• Charter Officer Matters
Council may, by majority vote, call upon an individual to provide input if desired.
Workshops and Special Meetings
Public input is limited to the item on the agenda
Time Limit
Input on agenda items where public input is permitted on agendas is FIVE MINUTES; however, City
Council may extend or terminate an individual's time by majority vote of Council members present.
Input Directed to Chair
Speakers shall address the City Council IMMEDIATELY PRIOR TO CITY COUNCIL
DELIBERATION of the agenda item and ALL INPUT SHALL BE DIRECTED TO THE CHAIR, unless
answering a question of a member of City Council or City staff. Individuals shall not address City
Council after commencement of City Council deliberation on an agenda item after public input has
concluded, providing, however, the Mayor and members of City Council may recall an individual to
provide additional information or to answer questions.
Certain Remarks Prohibited
Personal, impertinent, and slanderous remarks, political campaigning, and applauding are not permitted
and may result in expulsion from the meeting. The Chair shall make determinations on such remarks,
subject to the repeal provisions below.
Appealine Decisions of Chair
Any member of Council may appeal the decision of the Chair to the entire Council. A majority vote of
City Council shall overrule any decision of the Chair.
Public Input Heading on Agenda
The heading on Regular Meeting agendas "Public Input" provides an opportunity for individuals to bring
NEW INFORMATION OR REQUESTS TO CITY COUNCIL NOT OTHERWISE ON THE
PREPARED AGENDA. Individuals are asked to attempt to resolve matters with staff prior to meetings.
Individuals are asked to provide copies of material for Council one week prior to the meeting if they
intend to refer to specific material. City Council will not debate an issue during Public Input but may by
consensus direct a Charter Officer in regard to the item if necessary or place a requested item on a future
agenda.
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Calendar Year 2023 and
FY 2023/2024 Tentative Budget
City Council Special Meeting
Monday, September 18, 2023
Prepared By:
Ken Killgore
Finance Director
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Tentative FY 2024 General Fund Budget
Versus Amended FY 2023 Budget
$ 1,731,504 Personnel Costs
321,528 Operating Expenditures
1291768 Direct Capital Spending
(221,744) Transfers for Projects
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$ 1,961,056 Increase in Budget — 12.59%
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ei �LaLive r r I-ul-4 uenerai run -a' Bud2ret
Personnel Up $1,731,504
Health Insurance At a 10% Increase (298k)
Personnel Cost at Scheduled 5% (494k)
oAdditional Pay Adjustments (252k)
o Adding Five Full-time Positions (354k)
o Changing Two Part-time to Full-time (73k)
o Organizational Efficiency Program (260k)
Tentative FY 2024 General Fund Budget
Personnel Additions
o Five Full-time Additions:
Deputy City Clerk
Accountant/Financial Assistant
Police Officer (2)
Evidence Technician
oTwo Part-time to Full-time:
Crime Scene/Evidence Technician
Mechanic
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Te�iiative FY 2024 General Fund Budget
Operating Accounts Up $321,528
o Initial Draft Budget Was Up $318,803:
o $ 40,355 Additional Election Cost.
o $ 52,750 Special Events From CRA.
o $271,905 Insurance Premiums Increase.
o ($46,207) Changes to Other Accounts.
Changes Since Draft Budget:
o $(75,000) Moved Strategic Plan to FY 2023.
o $ 54,000 Added Back Dock Insurance.
o $ 10,000 Sustainable Sebastian.
o $ 131725 Changes to Other Accounts.
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Tentative FY
2024 General
Fund
Budget
Direct Capital
and Transfers
Down
$91,976
o Initial Draft Budget Down $72,076.
o Changes Since Draft Budget:
($60,000) Senior Center Roofing.
$101100 Roads Dept. Equipment Pricing.
$301,000 Added forlooth Anniversary.
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Tentative Fr2024 General rund Budged
Revenue Assumptions
o Used Proposed Millage of 3.1955.
o Enables:
Additional Personnel/Competitive Pay.
Increase to Health Insurance Premiums.
Increases to Liability & Property Insurance.
Organization Efficiency Program.
o Less of a Difference Between Future
Expenditures Exceeding Revenues.
Property Values and Millage:
Rolled -Back and 3.1955 Versus Prior Year 2.9050
ASSESSED VALUES
TAXAB LE VALU ES
TAXES
1. 03�'o On Homestead:
2.9050 2.6275 3.1955
$2001000 $206,000
$150,000 $156,000
$436 $410
CHANGE FROM LAST YEAR ($26)
ASSESSED VALUES
TAXABLE VALUES
TAXES
$250,000 $257,500
$200,000 $207,500
$581 $545
CHANGE FROM LAST YEAR ($36)
ASSESSED VALUES
TAXABLE VALUES
TAXES
$300,000 $309,000
$250,000 $259,000
$726 $681
CHANGE FROM LAST YEAR ($45)
10% On Others:
2.9050 2.6275 3.1955
$206/000 $200,000 $2201000 $220,000
$156,000 $200,000 $220,000 $220,000
$498 $581 $578 $703
$62 ($3) $122
$257,500 $250,000 $275,000 $275,000
$207,500 $250,000 $275,000 $275,000
$663 $726 $723 $879
$82 ($3) $153
$309,000 $300,000 $330,000 $330,000
$259,000 $300,000 $330,000 $330,000
$828 $872 $867 $1,055
$102 ($5) $183
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Millage Setting 18 Year History At or Below Rolled -Back 11 Years - 61.1% of the Time
(2024 is 10% Above 2023 and 17.1% Lower Than 2015)
4.0000
3.8000
3.6000
3.4000
3.2000
3.0000
2.8000
2.6000
2.4000
2.2000
2.0000 -
2007 2008 2009 2010 2011 , 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Wolled-Back 3.0519 3.2121-3.3646 3.8038 3.9019113.7311 3.5646:3.7398 3.5446 3.6290 3.6700 3.493913.1514� 2.9399 2.8090 1.0043 2.683412.6275
■ Final 3.0519 2.9917 3.3456 3_3456 3.3041, 3.3041 3.716613.7166 3.8556 3.8556 3.8000 3.4000 3.151412.9399 3.1514. 3.0043 ; 2.9050' 3.1955
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Tentative FY 2024 Enterprise Funds:
Golf Course Budget
o Revenues Have Been Good This Year and
Budget Assumes This Will Continue.
o Expenses Include $122,296 For City Services
and $106,864 for Airport Rent.
o $37,398 Payment on $700,000 Building Fund
Loan and $801000 on General Fund Loans.
o Expecting $117,743 of Cash Available —After
Cash Payment for New Golf Cart Fleet.
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I 'GI I LGI LIV C; I I LVL`t LI I LC;I [JI IJ'G I UI IUJ.
Airport Budget
o Property Rental Revenue Covering Operating
Cost and Loan Payments to DST Fund.
o Loans From Discretionary Sales Tax Fund:
Hangar A $285,000 - $246,523 By 9/30/23.
Hangar B $267,511 - $241,058 By 9/30/23.
o Capital Funding Provided From DST Fund:
$285,895 in FY 2024 for Square Hangars and
Reconstruction of Apron Alpha.
$115997640 Over the Following Five Years for
Airport Terminal Expansion, Shade Hangars,
NW Airport Access, Taxiway Bravo and Taxiway
Golf on Runway 13-31.
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Tentative FY 2024 Enterprise Funds:
Building Fund Budget
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o Permit Revenue Has Slowed.
o Covering Personnel and Operational Cost.
o Adding Building Inspector Position in Event
Needed and Able to be Hired.
o Expecting $37,398 Principal and Interest
Payment on Golf Course Loans:
$7001000
Loan
Will Be $522,610 By
9/30/23.
$5591,684
Loan
To Be Paid After the
$700,000.
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i entative F Y 22 u24 Buy g et
Special Revenue Funds
o American Rescue Plan Act Fund:
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Allocated to Gardenia Ditch, Concha Dam,
Employee Retention Payments and Road
Work. Also $44,120 Already Spent on
Schumann Drive Moved to FY 2024-2025.
Also Funding Artificial Reef Grants and
Water Supply Work Plan from Interest.
Must Be Obligated by December 31, 2024
and Totally Spent by December 31. 2026.
Improvement Projects Need Plans and
Permitting Which Require Some Time.
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Tentative FY 2024 Budget
Special Revenue Funds
o Local Option Gas Tax:
Collections 3.03% Above Same Months of
Last Year. Projecting 3.5% Annual Increases.
Will Cover Road Preservation and
Associated Swale Work as Scheduled in the
Paving Management Program.
Made Final Payment of $122,174 on Bank
Notes on December 1, 2022.
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iientatverYZUZ4budet
Special Revenue Funds
o Discretionary Sales Tax — Being Use For:
MIS Infrastructure.
Police Vehicles and Equipment.
Road Reconstruction and Swale Work.
CRA Projects.
Splash Pad Replacement.
Schumann Drive., Stonecrop Upstream, and
Other Stormwater Work.
Matching Funds for FAA and FDOT Grants.
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Tentative FY 2024 Budget
Special Revenue Funds:
o Riverfront CRA Fund:
O1
Operating Expenditures (Audit Fees,
Administration', Landscaping, Waterfront
Renovations., Other Facility Maintenance,
Submerged Land Leases, Travel and
Education Cost, Legal Ads, State Fee,
Association Dues and Landfill Fee).
Special Events Moved to General Fund.
Working Waterfront Work Thru FY 26-27.
Central Avenue Catalyst Site in FY 27-28.
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Special Revenue Funds:
o Recreation Impact Fee Fund:
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Unspecified Improvements ($5K per Zone).
Future Playground/Park Improvements:
0 23-24 Creative Playground.
024-25 Bryant Court Park.
025-26 Hardee Park and Schumann Park.
026-27 Community Center and Friendship Park.
027-28 Riverview Park.
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Tentative FY 2024 Budget
Special Revenue Funds:
o Stormwater Utility Fund:
Personnel and Operating Accounts Are
Exceeding the Revenue From Fees.
Capital Only Includes:
oWalk Behind Concrete Saw.
oSliplining or Pipe Replacement.
oMajor Capital Expenditures Included in
American Rescue Act or DST Funds.
Expecting a Rate Increase in FY 24-25.
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Tentative FY 202413uiget
Special Revenue Funds:
o Law Enforcement Forfeiture Fund:
Used Only for Unbudgeted Items.
Specific Items Need City Council Approval.
Current Balance is $52,350.
o Parking In Lieu Of Fund:
Used for Providing Additional Parking.
Current Balance is $95,331.
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Tentative FY 2024 Budget
Trust Fund
o Cemetery Trust Fund:
Y2of Sales on Operations and Maintenance:
oReplacing Mowers, a Truck and Trailer.
oReplace Pump and Adding 2nd Well.
oAllocation for Grounds Maintenance.
oReimbursing $130,000 to General Fund.
Y2of Sales Expendable on Expansions or
Cost Incidental to Adding Future Sites:
oFunds Columbarium Niches in FY 24-25.
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Tentative FY 2024 t o F Y 22 U^ 22% zf'5%
Capital Improvement Program
o $57.2 Million Over 6 Years.
o $18.7 Million Next Fiscal Year.
o Largest Items for Next Fiscal Year:
$ 620,431
5331423
1117801163
111500,000
1,250,000
$15,16841017
o $1211881152
Police Vehicles
Street Repaving.
Street Reconstruction.
Canal Restoration (2nd Part).
Reconstruct Alpha Apron.
Total of Largest Items
' or 77.7% Grant Funded.
o $25,555,462 or 44.6% Grant Funded.
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Recommendations
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o Vote on Adoption of the Tentative Millage.
o Vote on Adoption of the FY 2024 Budget.
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My Cf
SE�TV
HOM£ OF PELICAN ISLAND
CITY COUNCIL AGENDA TRANSMITTAL
COUNCIL MEETING DATE: September 18, 2023
AGENDA ITEM TITLE: Resolution R-23-22 Adopting a Tentative Millage of 3.1955 for
Calendar Year 2023.
RECOMMENDATION: Move to Consider Resolution R-23-22 Adopting a Tentative
Millage of 3.1955, which is 21.62% above the computed
"Rolled -Back Rate".
BACKGROUND:
In accordance with Florida Statute 200.065 (7)(a.)(L), the City Council is required to tentatively adopt a
millage rate for calendar year 2023 and budget year beginning October 1, 2023 and ending September 30,
2024 at the first public hearing in which the budget is presented. In July, the City Council approved a
proposed millage rate of 3.1955 for purposes of the TRIM notices. At the meeting of August 23, 2023, the
recommended budget was presented and the City Council decided that the employee wages should be
reconsidered for adjustment. Therefore, the proposed budget for FY 2023/2024 has been adjusted for
wage increases, along with several other adjustments not previously anticipated.
Staff is recommending adoption of a tentative millage rate of 3.1955 and will be presenting a power point
at this meeting for the benefit of the public. The required public hearing and adoption of the final millage
and budget is scheduled for the regular City Council meeting on September 27, 2023.
The recommended Budget and Capital Improvements Program (as adjusted) is on the City
W ebsite.
ATTACHMENTS:
(1) Resolution R-23-22
(2) Power Point Presentation by Ken Killgore, Administrative Services Director/CFO
IF AGENDA ITEM REOUIRES EXPENDITURE OF FUNDS:
Total Cost: NIA
Fund to Be Utilized for Appropriation: NIA
Administrative Ser=ifapplicable:
1t
City Attorney Revi
Procurement DivisJ/1
City Manager Authorization:
Date: c]IlVa o a a
26 of 35
RESOLUTION NO. R-23-22
A RESOLUTION OF THE CITY OF SEBASTIAN, INDIAN RIVER
COUNTY, FLORIDA, ADOPTING A TENTATIVE MILLAGE OF
3.1955 MILLS FOR THE CALENDAR YEAR 2023; PROVIDING
FOR CONFLICT; PROVIDING FOR SCRIVENER'S ERRORS;
AND PROVIDING FOR AN EFFECTIVE DATE.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA, THAT:
Section 1. MILLAGE RATE LEVY. There is hereby proposed to levy an Ad
Valorem Tax of THREE POINT ONE, NINE, FIVE, FIVE (3.1955) MILLS against all real and
tangible personal property for the calendar year (January 1, 2023 through December 31, 2023)
and the resulting tax revenue is to be appropriated for the General Operating Fund of the City of
Sebastian for the fiscal year beginning October, 1, 2023 and ending September 30, 2024.
Section 2. ROLLED -BACK RATE. The tax rate established in Section 1 is
21.62% higher than the computed "rolled -back" tax rate of 2.6275 mills.
Section 3. CONFLICT. All resolutions or parts of resolutions in conflict herewith
are hereby repealed.
Section 4. SCRIVENER'S ERRORS. Sections of this resolution may be
renumbered or re -lettered and corrections of typographical errors which do not affect the intent
may be authorized by the City Manager, or the City Manager's designee, without need of further
action of City Council by filing a corrected copy of same with the City Clerk.
Section 5. EFFECTIVE DATE. This resolution shall take effect immediately upon
its adoption.
The foregoing Resolution was moved for adoption by Councilmember The
motion was seconded by Councilmember and, upon being put into a vote,
the vote was as follows:
Mayor Fred Jones
Vice -Mayor Christopher Nunn
Councilmember Ed Dodd
Councilmember Bob McPartlan
Councilmember Kelly Dixon
The Mayor thereupon declared this Resolution duly passed and adopted this 18'h day of
September 2023.
ATTEST:
Jeanette Williams, City Clerk
CITY OF SEBASTIAN, FLORIDA
Fred Jones, Mayor
Approved as to form and legality for the
reliance by the City of Sebastian only:
Jennifer Cockcroft, City Attorney
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CROF
SIEBASTLA
HOME OF PELICAN ISLAND
CITY COUNCIL AGENDA TRANSMITTAL
COUNCIL MEETING DATE:
AGENDA ITEM TITLE:
RECOMMENDATION:
BACKGROUND:
September 18, 2023
Resolution Adopting Fiscal Year 2023-24 Tentative Budget
Move to Consider Resolution R-23-23 Adopting Tentative Fiscal
Year 2023-24 Budget.
Staff has drafted a Tentative Fiscal Year 2023-24 Budget that assumes the millage being set at 3.1955. A
complete copy of the recommended budget is available on the City's website. Schedule "A" of the
Resolution summarizes the budgets for each individual Fund. Staff will be presenting a power point at this
meeting to update the City Council on changes from the initially drafted budget and for the benefit of the
public. The required public hearing and adoption of the final millage and budget is scheduled for a special
City Council meeting on September 28, 2022. The Recommended Budget and Capital Improvements
Program (as adjusted) is on the City Website.
ATTACHMENTS:
(1) Resolution R-23-23 with Schedule "A".
IF AGENDA ITEM REOUIRES EXPENDITURE OF FUNDS:
Total Cost: As per Schedule "A" of Resolution
Fund to Be Utilized for Appropriation: Various
Administrative Services Department Review:
City Attorney Review:
Procurement Division Review, ifapplicable:
City Manager Authorization:
Date: Q11 q/ O;L 3 (J
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RESOLUTION NO. R-23-23
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA ADOPTING THE
TENTATIVE BUDGET FOR THE FISCAL YEAR BEGINNING ON
OCTOBER 1, 2023 AND ENDING SEPTEMBER 30, 2024; MAKING
APPROPRIATIONS FOR THE PAYMENT OF OPERATING EXPENSES,
CAPITAL EXPENSES, AND FOR PRINCIPAL AND INTEREST
PAYMENTS ON INDEBTEDNESS OF THE CITY, IN THE CITY'S
GENERAL FUND, SPECIAL REVENUE FUNDS, CAPITAL
IMPROVEMENT FUNDS, GOLF COURSE FUND, AIRPORT FUND, AND
BUILDING FUND, AS PROVIDED FOR IN SCHEDULE "A" ATTACHED
HERETO, ESTABLISHING AUTHORITY OF THE CITY MANAGER TO
IMPLEMENT THE BUDGET; PROVIDING FOR CONFLICT;
PROVIDING FOR SCRIVENER'S ERRORS; AND PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, the City Manager has submitted a Proposed Tentative Budget for the City of
Sebastian for the fiscal year beginning October 1, 2023, and ending September 30, 2024; and
WHEREAS, the City Council has conducted a Public Hearing on the Proposed Tentative
Budget on September 18, 2023.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA, that:
Section 1. RECITALS. The above recitals contained above in the Whereas clauses
are hereby adopted and true and correct and determined to be the legislative findings of the City
Council of the City of Sebastian.
Section 2. BUDGET ADOPTION. The Tentative Budget is hereby adopted for the Fiscal
Year beginning on October 1, 2023 and ending September 30, 2024, subject to a final hearing on
September 27, 2023.
Section 3. APPROPRIATION. The amounts shown on the attached Schedule "A" are
tentatively appropriated out of the Treasury of the City, including any revenues accruing to the
City available for purposes of the City's budgetary accounts.
Section 4. AUTHORIZATION. The City Manager is tentatively authorized and
directed to prepare for the implementation of the service programs and projects provided for in the
budget. Such implementation is to be consistent with the provisions of the City Code of
Ordinances and policies established by the City Council.
Section 5. ADJUSTMENTS. The City Manager is tentatively authorized to make budget
adjustments within budgetary accounts shown on Schedule "A" as he deems appropriate. He shall
also be authorized to make budget adjustments between budgetary accounts shown on Schedule
"A", when necessary to implement programs, projects, and expenditures authorized by the City
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"A", when necessary to implement programs, projects, and expenditures authorized by the City
Council or for purposes of clarification and enhancement of accounting and reporting
requirements. He shall be further authorized to make adjustments to project allocations from
remaining balances in other projects or from other available funds when necessary to satisfactory
complete requisite projects. All other budgetary adjustments will require prior approval by the City
Council.
Section 6. CONFLICTS. All Resolutions or parts of Resolutions in conflict herewith are
hereby repealed to the extent of such conflict.
Section 7. SCRIVENER'S ERRORS. Sections of this resolution may be renumbered or re -
lettered and corrections of typographical errors which do not affect the intent may be authorized by
the City Manager, or the City Manager's designee, without need of further action of City Council
by filing a corrected copy of same with the City Clerk.
Section 8. EFFECTIVE DATE. This Resolution shall become effective upon passage.
The foregoing Resolution was moved for adoption by Councilmember . The
motion was seconded by Councilmember and, upon being put into a vote,
the vote was as follows:
Mayor Fred Jones
Vice -Mayor Christopher Nunn
Councilmember Ed Dodd
Councilmember Bob McPartlan
Councilmember Kelly Dixon
The Mayor thereupon declared this Resolution duly passed and adopted this 18th day of
September, 2023.
ATTEST:
Jeanette Williams, City Clerk
CITY OF SEBASTIAN, FLORIDA
Fred Jones, Mayor
Approved as to form and legality for the
reliance by the City of Sebastian only:
Jennifer Cockcroft, City Attorney
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ATTACHMENT TO RESOLUTION R-22-26
SCHEDULE "A"
BUDGET SUMMARY
FISCAL YEAR 2023/2024
GENERAL FUND
REVENUES:
001501
Taxes and franchise fees
$ 11,934,118
001501
Licenses and permits
184,400
001501
Intergovernmental
4,076,638
001501
Charges for services
834,439
001501
Fines and forfeits
67,050
001501
Miscellaneous
417,000
001501
Transfers in
80,000
Total Revenues
$ 17,593,645
EXPENDITURES:
010001
City Council
$ 75,895
010005
City Manager
342,675
010009
City Clerk
358,215
010010
City Attorney
252,880
010020
Finance
735,002
010021
Management Information System
678,425
010035
Human Resources
288,670
010041
Police Administration
972,765
010043
Police Operations
4,497,855
010047
Police Detective Division
1,516,215
010049
Police Dispatch Unit
863,515
010045
Code Enforcement Division
220,385
010052
Roads and Maintenance
1,493,815
010054
Fleet Management
324,175
010056
Facilities Maintenance
805,315
010059
Cemetery
190,375
010057
Leisure Services
1,421,860
010080
Community Development
803,365
010099
Non -departmental
1,696,774
Unappropriated
55,469
Total Expenditures
$ 17,593,645
1 31 of 35
ATTACHMENT TO RESOLUTION R-22-26
SCHEDULE "A"
BUDGET SUMMARY
FISCAL YEAR 2023/2024
SPECIAL REVENUE FUNDS:
LOCAL OPTION GAS TAX FUND
120010
REVENUES
Taxes
$
763,830
Miscellaneous
18,651
Total Revenues
$
782,481
120051
EXPENDITURES
Operating
$
5,901
Debt service
-
Transfers out
533,423
Unappropriated
243,157
Total Expenditures
$
782,481
DISCRETIONARY SALES TAX FUND
130010
REVENUES
Taxes
$
5,120,145
Miscellaneous
32,859
Total Revenues
$
5,153,004
130051
EXPENDITURES
Transfers out
$
4,491,235
Unappropriated
661,769
Total Expenditures
$
5,153,004
RECREATION IMPACT FEE FUND
160010
REVENUES
Impact fee
$
179,400
Miscellaneous
18,903
Restricted cash balance carryforward
171,697
Total Revenues
$
370,000
160051
EXPENDITURES
Transfers out
$
370,000
Total Expenditures
$
370,000
STORMWATER UTILITY FUND
163010
REVENUES
Stormwater utility fee
$
1,926,000
Miscellaneous
40,583
Restricted cash balance carryforward
419,749
Total Revenues
$
2,386,332
163051
EXPENDITURES
Operating
$
2,211,332
Capital Outlay
10,000
Transfers out
165,000
Total Expenditures
$
2,386,332
2 32 of 35
ATTACHMENT TO RESOLUTION R-22-26
SCHEDULE"A"
BUDGET SUMMARY
FISCAL YEAR 2023/2024
SPECIAL REVENUE FUNDS - CONTINUED:
PARKING IN -LIEU -OF FEE FUND
190010
REVENUES
Miscellaneous
$
4,315
Total Revenues
$
4,315
190051
EXPENDITURES
Unappropriated
4,315
Total Expenditures
$
4,315
LAW ENFORCEMENT FORFEITURE FUND
190010
REVENUES
Fines and forfeits
$
150
Miscellaneous
1,150
Total Revenues
$
1,300
190051
EXPENDITURES
Unappropriated
$
1,300
Total Expenditures
$
1,300
COMMUNITY REDEVELOPMENT AGENCY FUND
163010
REVENUES
Tax Increment - Sebastian
$
223,569
Tax Increment - Indian River County
248,196
Miscellaneous
28,450
Total Revenues
$
500,215
163051
EXPENDITURES
Operating
$
311,370
Transfers out
60,000
Unappropriated
128,845
Total Expenditures
$
500,215
CAPITAL PROJECTS
FUNDS:
REVENUES
Transfers from Other Funds
$
6,531,218
Grants
12,188,152
Total Revenues
$
18,719,370
EXPENDITURES
Transportation
$
4,236,481
Recreation
525,300
Physical Environment
12,402,000
Public Safety
840,742
General Government
714,847
Total Expenditures
$
18,719,370
3 33 of 35
ATTACHMENT TO RESOLUTION R-22-26
SCHEDULE "A"
BUDGET SUMMARY
FISCAL YEAR 2023/2024
Dii tDI*,I9;i[.]A011JOt1Z.1
GOLF COURSE FUND
410010 REVENUES:
Charges for services $ 1,938,445
Total Revenues $ 1,938,445
EXPENSES:
GOLF COURSE ADMINISTRATION
410110 Personal services
$
341,635
Operating expenses
471,809
Capital Outlay
42,300
Repayment of Interfund Loans
117,398
Unappropriated
8,934
Total Administration
$
982,076
GOLF COURSE GREEN DIVISION
410120 Operating expenses
$
708,515
Capital Outlay
50,000
Total Golf Course Green Division
$
758,515
GOLF COURSE CARTS DIVISION
410130 Personal services
$
167,160
Operating expenses
30,694
Total Golf Course Carts Division
$
197,854
Total Golf Course Expenses
$
1,938,445
4 34 of 35
ATTACHMENT TO RESOLUTION R-22-26
SCHEDULE "A"
BUDGET SUMMARY
FISCAL YEAR 2023/2024
ENTERPRISE FUNDS - CONTINUED:
AIRPORT FUND
450010
REVENUES
Charges for services
$
723,940
Miscellaneous revenues
34,630
Restricted cash balance carryforward
92,813
Total Revenues
$
851,383
450110
EXPENSES:
Personal services
$
206,415
Operating expenses
491,468
Debt service
38,500
Capital Outlay
115,000
Total Expenses
$
851,383
BUILDING DEPARTMENT
480010
REVENUES
Charges for services
$
1,072,150
Miscellaneous revenues
77,398
Restricted cash balance carryforward
227,111
Total Revenues
$
1,376,659
480110
EXPENSES:
Personal services
$
1,104,265
Operating expenses
242,394
Capital
30,000
Total Expenses
$
1,376,659
TOTAL BUDGET SUMMARY
GENERAL FUND $ 17,593,645
SPECIAL REVENUE FUNDS 9,197,647
CAPITAL PROJECT FUNDS 18,719,370
ENTERPRISE FUNDS 4,166,487
TOTAL BUDGET FOR ALL FUNDS $ 49,677,149
5 35 of 35