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HomeMy WebLinkAbout09-18-2023 SPCC Agendakin �4 AO ir 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. 1 of 35 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 2 of 35 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. 3 of 35 Calendar Year 2023 and FY 2023/2024 Tentative Budget City Council Special Meeting Monday, September 18, 2023 Prepared By: Ken Killgore Finance Director I 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 M $ 1,961,056 Increase in Budget — 12.59% z M 4. O 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 0 M 4r O r- 00 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. 5 M 41 O Fi 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. R M 41 O 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 kn M 41 O en 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 WO 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. 10 Tnr,+n+i,.►^ CV Ir)) A C:r1+^rhric-^ Ci ir-%Ac,- 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. lei Tentative FY 2024 Enterprise Funds: Building Fund Budget M 41 O 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. 12 i entative F Y 22 u24 Buy g et Special Revenue Funds o American Rescue Plan Act Fund: M 4r O 4 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. 13 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. 14 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. 15 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. 16 i (ff 1 Ld LIVt r Y LUL4 DUU (2L Special Revenue Funds: o Recreation Impact Fee Fund: kn M 4-y O O N 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. 17 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. W W 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. 19 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. 9C 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. 21 Recommendations M 0 N o Vote on Adoption of the Tentative Millage. o Vote on Adoption of the FY 2024 Budget. 22 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 27 of 35 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 28 of 35 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 29 of 35 "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 30 of 35 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