The URL can be used to link to this page

Home My WebLink AboutO-00-04ORDINANCE NO. 0-00-4 AN ORDINANCE OF THE CiTY COUNCIL OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA ADOPTING AN AMENDED BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1999 AND ENDING SEPTEMBER 30, 2000 AS PROVIDED FOR IN EXHIBIT "A": PROVIDING FOR SEVERABiLITY; PROVIDING FOR CONFLICTS; AND PROVIDING FOR AN EFFECTIVE DATE. WHERAS, on September 23, 1999, the City of Sebastian adopted Ordinance No. 0-99-16 providing for the adoption of the City's 1999-00 budget; and WHEREAS, an analysis of the first three (3) months' revenues and expenditures has indicated that some adjustments are necessary, NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SEBASTIAN, iNDIAN RIVER COUNTY, FLORIDA, THAT: Section 1. The budget of the City of Sebastian, Indian River County, Florida for the Fiscal Year beginning October 1, 1999 and ending September 30, 2000 be amended, a copy of which is attached hereto and more particularly identified as Exhibit "A", which are hereby adopted and the revised appropriations set out therein are hereby made to maintain and carry on the government of the City of Sebastian, Indian River County, Florida. Section 2. If any clause, section, or other part of this Ordinance shall be held by any Court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid part shall be considered as eliminated and shall in no way affect the validity of the other provisions of this ordinance. Section 3. All Ordinances or parts of Ordinances in conflict herewith are hereby repealed to the extent of such conflict. Section 4. It was moved for adoption by Councilmember The motion was seconded by Councilmember being put to a vote, the vote was as follows: This Ordinance shall be come effective on January 1, 2000. and, upon Mayor Chuck Neuberger Councilman Walter Barnes Councilmember Joe Barczyk Councilmember Ben Bishop Councilmember Ed Majcher The Mayor thereupon declared this Ordinance duly passed and adopted this 23rd day of February, 2000. ATTEST: By: ...... CITY OF S~A~T/t~AN, FLORIDA Mayor ~t~ck Neub~]ger ~ Kathryn lf~. O'Halloran, CMC/AAE City Clerk Approved as to form and content for relianc he C' of Sebastian only: Rich Stringer, City Att~tey 2 GENERAL Revenues Expenditures CAPITAL PROJECTS Revenues Expenditures GOLF COURSE Revenues Expenses AIRPORT Revenues Expenses ORIGINAL BUDGET $ 6,917,158 $6,917,158 $ 2,371,297 $ 2,371,297 $1,335,650 $1,335,650 $ 127,505 $ 127,505 RECOMMENDED ADJUSTMENTS $ 205,935 $ 205,935 $193,963 $193,963 $ 40,753 $ 40,753 $ 3,375 $ 3,375 ADJUSTED BUDGET $ 7,123,093 $ 7,123,093 $ 2,565,260 $ 2,565,260 $1,376,403 $1,376,403 $ 130,880 $ 130,880 EXHIBIT A TO: FROM: DATE: SUBJECT: MAYOR AND CITY COUNCIL CITY MANAGER JANUARY 28, 2000 1sT QUARTER BUDGET REVIF~W - DECEMBER 1999 As of December 31, 1999, the status of budgets for the major operating fund was as follows: % OF BUDGET ORIGINAL RECEIVED/ BUDGET RECEIVED/ BUDGET EXPENDED BALANCE EXPENDED GENERAL Revenues $ 6,917,158 $ 2,496,068 $ 4,421,090 36.1% Expenditures $ 6,917,158 $1,831,560 $ 5,085,598 26.5% GOLF COURSE Revenues $1,335,650 $ 407,885 $ 927,765 30.5% Expenses $1,335,650 $ 267,685 $1,067,875 20.0% AIRPORT Revenues $ 127,505 $ 26,228 $ 101,277 20.6% Expenses $ 127,505 $ 27,153 $ 100,352 21.3% Highlights of the mid-year status analysis include: Overall revenues supporting the General fund are being received as planned. During the first three months, 36.1% of the budgeted revenues were received. The first quarter budget review includes recommendations to increase overall revenue by $205,935 that consists of $347 in Telecomm Franchise Fees, $4,000 in Occupational Licenses, $50,203 in Federal and State FEMA grants for Hurricane Floyd, $6,840 in other fees, $33,000 in Court Fines and Driver Education Fees, $20,759 in other revenues, consisting of $18,259 in insurance proceeds and $2,500 in reimbursements, $43,113 for prior year reserves for encumbrances and a net increase in appropriations from disaster emergency reserve to fund cleanup, etc. from Hurricane Irene. The General fund expenditures are projected to have a net increase of $205,935 resulting from the appropriation of funds for prior year encumbrances of $43,113 carried over into and paid in the current year, increases in expenditures resulting from appropriations made during the first quarter and a net increase in contingency of $141,425. 2. Special Revenue Funds The Discretionary Sales Tax and Local Option Gas Tax Special Revenue funds are receiving revenue as planned and recording expenditures as expected. There are no changes anticipated at this time. 3. Debt Service Fund Overall, the debt service fund is receiving revenue as planned, however, the special assessments revenue does not come in until March through April. There are no changes to this fund for the first quarter. 4. Capital Projects Funds Enclosed with this budget review are capital project status reports. In addition these repons illustrate new projects associated with Hurricane Irene and Floyd. The recommended increase to the Capital Projects Funds is $193,963. 5. Golf Course Fund The Golf Course fund anticipates revenue increases of $40,753 as a result of FEMA grants and insurance proceeds recorded and received due to Hurricane Irene and Floyd. Currently, Golf Course Fee revenue is lagging behind anticipated receipts through the first quarter due to heavy rains during the first three months of the fiscal year, however, no change in revenue estimates will be made at this time. Staff will continue monitoring the revenue streams through the next three months to determine if a correction or adjustment is necessary in our forecasted revenues. The Golf Course expenditures are expected to increase by $40,753 due to the costs associated with Hurricane Irene, however, they will be offset by the FEMA reimbursements and insurance recoveries received to date. In addition, encumbrance carryovers contribute $18,226 to this amount. 6. Airport Fund Overall revenues are being received as planned in the first quarter. We anticipate $3,000 in additional interest revenue as a result of favorable rates, and recommend an increase accordingly. Expenditures are occurring as anticipated. Adjustments reflect a reclassification of a portion of personal services to administrative fees for Airport management by the General fund, prior years encumbrance carryover and a net increase to contingency for the difference. 7. The following project/program improvements are proposed to be added as a part of the 1st quarter review: Reorganization of the traffic function to Engineering department from Roads and Drainage division resulting in an increase to Engineering department's personal services budget of $25,824 and a decrease to the Roads and Drainage div/sion's personal services budget of $25,830, resulting in a net decrease in expenditures of $6. Reorganization of the Risk Management section in the Finance department by reclassifying the costs of Worker's Comp and safety related issues to the Human Resources department and a lateral transfer of the position associated with the function to Human Resources. This reorganization will result in a decrease to the Finance department's personal services budget of $27,905 and a corresponding increase to the Human Resources' personal services budget. Staff has kept well within the adopted budget in all funds to maintain maximum fiscal flexibility. continue to, monitor and review each position vacancy as it occurs for service level consequences. ~,,.~en~¢ P,[. ~ity Ma~'~er Staff will ANALYSIS OF GENERAL FUND REVENUE Overall revenues supporting general fund activities are being received as planned. A total of $2,496,068 or 36.1% of the $6,917,158 budget was received during the first three months of the year. This percentage is high due to 77.1 percent property taxes being received during the first quarter. Last year 24% of budgeted revenue was received in the first quarter. TAXES: Real and Personal Property Tax Collections were 77.1% of budget which is higher than fiscal year 1998-99 when 43% of the property tax budgeted was collected. Staff is optimistic, however, that the amount budgeted will be collected by fiscal year end. The Franchise Fees and Utility Service Taxes will need to be closely monitored, as most of them are below the 25% collection estimate for the first three months of the year. This is due to timing differences in recording the revenue and the actual cash received, however, we are confident that the revenue budgeted will be realized. The Telecommunication Franchise Fees received are higher than expected and an increase of $347 is recommended. LICENSES AND PERMITS: Occupational and Professional Licenses are being received at the same pace as last year, at 78% of budgeted revenues. Occupational license penalties and transfers are up significantly from the previous year necessitating a recommended increase of $4,000. Construction permitting is well in advance of the previous year recording 51% of budgeted revenues versus 30% for the same period last year. While revenues are up significantly, no change is recommended at this time in order to see if we maintain this pace. INTERGOVERNMENTAL REVENUE: During the first three months of 1999-00, the City has received 16.2% of the projected revenue which is 8% above last year for the same period. This is due to timing differences associated with when revenue is recorded and when actual cash is received. The cash receipt received in October is generally associated with revenue received in August and therefore, in accordance with generally accepted accounting principles, would be recorded in the prior year. As such, the revenue (not cash) received in October, 2000 would be recorded in September, thus evening out the revenue recorded. Based upon calculations used during the budget process, we are confident the revenue will be received as budgeted. in addition, the contracts with the Florida Department of Community Affairs were received in the first quarter at 87.5% of the costs associated with Hurricane Floyd. Therefore, we are recommending an increase of $50,203 to Grants-FEMA. This will be offset by a decrease of $44,952 to Appropriations from Disaster Emergency Reserves for amounts appropriated for the Compound Storage Shed and amounts for the Yacht Club Pier. The difference between amounts reflects payroll costs incurred as a result of Hurricane Floyd in the prior year. GENERAL GOVERNMENT REVENUE: During the first three months the City has received 23% of the budgeted revenues in this group. This is 95.6 percent down from the previous year of 45% received during the same period. The difference reflects that in the prior year, more than half of the revenues budgeted for had been collected in the first three months. In addition, Cemetery lot sales which made up the bulk of the prior year budget has been less this year at 16.9% of budget as compared to a year ago when it was 60% of budget received. We feel however, based upon prior experience that the budgeted amounts will be realized, however, staff will continue to monitor this group closely. We are, however, recommending increases to Maps/Publications sales and PD Overtime Service Fees of $385 and $3,000, respectively, for amounts received in excess of budget. We recommend increasing the Airport Administrative Fees by $3,455 for personal services costs associated with the Public Works Director as acting Airport Manager. FINES AND FORFEITURES: During the first three months, 39.6% of revenue had been collected or received as compared to 24% in the prior year. This reflects an increase in traffic citation revenue from 23% of budget in the previous year to 37.5% in the current year. Therefore, based upon the average collection per month, we recommend an increase of $20,000 in Court Fines and a corresponding increase in Drivers Education revenue of $13,000. MISCELLANEOUS REVENUES: During the first three months the City has received 29.1% of miscellaneous revenues. This compares to 50% received in the prior year for the same period, a 41.8% decrease. This decrease is due to under budgeting in the prior year for interest earnings resulting in the higher percentage received in the prior year. We are on target to receive the budgeted amounts in the current year. In addition, we have received Insurance Proceeds from Hurricane Irene and Floyd in the amount of $18,259 and recommend increasing this budget accordingly. During the year, various reimbursements are made to the City not associated with any single account. To date, we have received $1,784 and recommend increasing the budget to $2,000. OTHER REVENUE SOURCES: During the course of the prior year, encumbrances of appropriations were made which carry over to the current year. In order to comply with a balance budget, it is necessary to increase the General fund budget for these encumbrances. Therefore, we recommended that an appropriation for prior year encumbrances be made in the amount of $43,113. This is standard procedure when carrying over encumbrances to the new year. Encumbrances are the City's commitment to pay. In addition, there was an increase to the prior year's fund balance of $98,720 which included the funds to cover the encumbrances. Pursuant to our memo to the City Council located in your November 17, 1999 agenda packages, there are amounts to appropriate for costs associated with Hurricane kene until we receive a contract from the Florida Department of Community Affairs notifying us that our projects will be funded. The City has already picked up these costs, however, it is necessary to increase the budgets for those departments which bore the brunt of the costs. We recommend appropriating $17,039 for those costs. This amount will be modified upon receipt of the contracts. The following changes are a summary of the analysis above and are the net recommended changes to the revenue accounts: :~:,:'~ :~::::, .................................................... ~',~5 ................... ~: ~'~ .... ~':' ' ~ :~:~:~:~ ~:~ ~'~:::' ~'"~ ':~::::' ................................. ~ .... ~ iiiii ~~~)i!I r~es 4,265,503 347 4,265,850 Licenses ~d Pe~its 409,40'0 4,000 413,400 tergove ent i ........... 1,436,740 50,203 1,486,943 Uh~ges for Se~ices .................... 48,915 ......... 6,840 55,755 Fines ~d Forfeits 80,200 33,000 113~00 Miscell~eous Revenues 227,200 20,75.9 247,959 [nterfund Tr~sfers 9,200 .... 0[ 9,200 Non-Revenue Sources ~ "" 440,0001 90,7~61 ~ 53~,786 NET RECOMMENDED INCREASE TO THE GENERAL FUND REVENUES $205,935. ANALYSIS OF GENERAL FUND EXPENDITURES The recommended adjustments to the General Fund departmental expenditure accounts include funding for encumbrances carried over from the previous fiscal year to the current year. Most departmental percentages were at or below thc 25% level for the first six months. Some of thc higher percentages are due to expenditures made against the encumbrances referenced above, but have not as yet been appropriated. In addition, there are additional funding requests included by department. EXPENDITURES: ,, ~ ~ ~ ~ :::: :::::::::::::: :::::::::::::::::::::::::::::::::::::::::: ~:~:~: .. ,~ ~:~,~ ~ ;::~ :; :::::::::::::::::~ PERSONAL SERVICES 14,210 0 14,21C OP~T~G EXPENDIT~S .......... ~,300 1,000[ .... 6,30~ ~XPITAL OUTLAY ~ ~' .... 0/ ....... .... 2~860 ~,8~ Operating Expenditures - $1,000 is being recommended for expenditures associated promotional activities of the City Council. This is a generally accepted practice in other communities and is recommended to be instituted here. Capital Outlay - Recommended increase for the costs associated with the purchase of lapel microphones for the City Council. ~ ::::::::::::::::::::::::: ::::::::::::::::::::::::::::::::::: ::::~'~:~:::~:~:~:~:~:~:~:Hl~:::~:':~:~:~:~:HH:*::'::::::~:::~:::':~ :~:': ~ '~:~:~:~ ~HHHHH'"~, , ....................... , ................................... PERSONAL SERVICES 165,667 4,572 170,239 OPE~T~G EXPENDIT~S .... 11,900 '" 576 12,476 :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: :::: :::: ::~:< ~ ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: Personal Services - Recommended adjustment associated with the City's obligations for dependent health insurance premiums. The increase accounts for the 100% dependent health insurance premiums associated with the City Manager's contract. Operating Expenditures - Increases recommended for the City Manager's cellular phone charges at an estimated $76 per year and postage at $500 for the year. Postage is being offset by a corresponding decrease in Non- departmental postage. Capital Outlay - Accounts for the MUNIS Accounting System costs encumbered in the prior year. PERSONAL SERVICES 203,435 351 203,786 OPE~TING EXPEdITeS" 55,231 ..... 800 ....... 56,031 "' C~ITAL OUTLAY ?oo o 2,00 OTHER ~ ~,4301 , . ..... 0 4}~3~ Personal Services - Net increase of $351 associated with the City's 50% obligations for dependent health insurance premiums. Operating Expenditures - Net increase of $800 associated with allocation of postage from Non-departmental. PERSONAL SERVICES OPERATING EXPENDITURES CAPITAL OUTLAY 84,389 (750) 83,63~ 19,7300 55~ 20,28.1 Personal Services - Net decrease of $750 associated with a decrease in estimated group health and dependent health insurance premiums. Operating Expenditures - Net increase of $550 associated with the allocation of postage, $50, from Non- departmental and $500 in fuel costs for the City Attorney's vehicle. ~. , :::::::::::::::::::::::::::::: ..... : ;, ;iiii ~ ~';;; ,;,,;,;;,;;, .............................. ~ ................ ~: , ~,'.'~:J ~,~ ~:~:~:~:~:~:~:~:;:;: ~ ~ ~j ~ ~:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: ~;~,: ::~;;; :;;:::::: ~:: :~: ~,~ ~ PERSONAL SERVICES 242,526 (28,305) 214,221 OPE~'~G EXPE~ITURES I 55,558 ........ 1,496 ''57,054 C~IT~ OU~ ...... [ ~ 700 "'.'. ....... (,042 ....... i,742 Personal Services - Program reorganization regarding worker's compensation and risk management by lateral transfer of Account Clerk HI position and budget to Human Resources. Total transferred $27,905. Also, net decrease associated with City's obligation for dependent health insurance premiums. Operating Expenditures - Increase associated with $1,200 in postage allocated from Non-departmental and $296 encumbrance carryover for departmental supplies from prior year. Capital Outlay - Increase accounts for encumbrance carryover from prior year. PERSONAL sERVICES [ 93,599 27,655 121,25q opE~TmG ExP~NDIT~S ...... I 39'865 "' 0 ~,865 ~i~o~'r~, I ........... 700t ........ ~7~/ ....... 6,~ Personal Services - Net increase associated with program reorganization and lateral transfer of Account Clerk III position from Finance, $29,705, decreased by reduction in Group Health Insurance estimate. Capital Outlay - Increase accounts for encumbrance carryover from prior year. iiiii!i:~:~:ii :~ iill::i~ ~/~~ ........... ~ : ........................... ,,::,:,:,: ........... , .................. , ~,: ........ ~ ~ ~~ ~ ~:: ': ~ PERSONAL SERVICES 280,405 tl,847) 278,558 OPE~T~G E~E~ITURES .... 67,495 .... 2,145 69,64( ............ / ............ ..0[ c~IT~ OUTr~Y ....... s,200 .... T~:~ :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: ::::::::::::::::::::::::::::::::::: :::: :::::::~:::: :%:::::: ::::::: :: Personal Services - Net decrease associated with a decrease in City Chapter 185 contributions of $2,797 and a net increase in dependent health insurance premiums of $3,950 offset by a decrease in group health insurance of $3,000. A change in actuarial funding percentages as of 10/1/99 reflects the decrease in the City's Chapter 185 contributions. Prior to the actuarial change, the City's contribution rate was set at 7.8% of covered payroll, following the change, the City' s contribution rated decreased to 2.1%. Operating Expenditures - Increase accounts for encumbrance carryovers from prior year. :::::::::::::::::::::::::::::::::::::::::: ~ .......................................... .......... ",;/ .................................................................... ~ ......... l:~Jm~l~ ~ll~::::: :~::,, ....................................... iii~;~i~ ~;1; ~:.:,~; : ':, C":'"" s s ~ ~:~ ~ · PERSONAL SERVICES 1,110,335 {51,842) 1,058,493 ,OPE~SmG EXPE~IT~ES I i~'1,343 '".. C i'0.1,343 I ..... " 0.2,000 :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::j:j:~j:::::::::::::::::::::::::::j:::j:::j:::j:::j:::j:j:j:::j:::::j:j:::j:j:j:::j::::::::::::::::::::::::::::::::::::::::::~:::~:::~:::~:::~:::::::::~:::::::::::~:::::::::::::::::::::::::::::::::::::::::::::::::::::::: Personal Services -Net decrease associated with a decrease in City Chapter 185 contributions of $47,185 and an increase in dependent health insurance premiums of $8,550 offset by a decrease in group health insurance of $13,450. A change in actuarial funding percentages as of 10/1/99 reflects the decrease in the City's Chapter 185 contributions. Prior to the actuarial change, the City's contribution rate was set at 7.8% of covered payroll, following the change, the City's contribution rated decreased to 2.1%. In addition, overtime costs associated with Hurricane Irene of $243 are recornmende& PERSONAL SERVICES 292 OPERATING EXPENDITURES 55,282 CAPITAL OUTLAY 17,001~ 0 0 17. Personal Services - Net decrease associated with a decrease in City Chapter 185 contributions of $12,477 and an increase in dependent health insurance premiums of $4,200 offset by a decrease in group health insurance of $2,900. A change in actuarial funding percentages as of 10/1/99 reflects the decrease in the City's Chapter 185 contributions. Prior to the actuarial change, the City's contribution rate was set at 7.8% of covered payroll, following the change, the City's contribution rated decreased to 2.1%. il =: =: =~ ~: :::::::::::::::::::::::: :;'~: =~::::::::: ~?~ :::::: ::::::::::::, PERSON~ SERVICES [ 271,261 (5,096) 266,165 °P mTmG .... / 37,98sI .............. 0 3?85 CAPITAL OUTLAY ] ,,, 3,7001 ~ 0 3,70( Personal Services - Net decrease associated with a decrease of $5,300 in group health insurance premiums and a recommended increase in overtime costs of $204 as a result of Hurricane Irene. PERSONAL SERVICES OPERATING EXPENDITURES CAPITAL OUTLAY 13,98,0 ~ 14,53q 2,810 2,811 Personal Services - Net decrease associated with program reorganization increase of a traffic technician transferred from Roads and Drainage Division in the amount of $25,824, a net increase of $1,200 in dependent health insurance premiums offset by a decrease in group health insurance of $957, and an increase in Project Personal Services Transfers from projects of $37,000 (this is a negative amount). Operating Expenditures - Increase accounts for an encumbrance carryover from the prior year of $450 and an allocation of postage from Non-departmental. 738,665 PERSONAL SERVICES OPERATING EXPENDITURES 257,395 CAPITAL OUTLAY 13,900 (22~820) 715,845[ 268,078I 10'6830t 13,901 Personal Services -Net decrease results from program reorganization of traffic technician to Engineering department of $25,830, increase in personal services for payroll associated with management of Airport by Public Works Director of $3,455, recommended increase in overtime and fringe benefits as a result of Hurricane Irene of $2,650 and an increase in dependent health insurance premiums of $9,050 offset by decreases in group health insurance of $11,145. In addition, Project Personal Services Transfers is recommended to be increased by $1,000 (this is a negative amount). Operating Expenditures - Net increase results from encumbrance carryovers from the prior year of $6,369, increase postage by $50 allocated from Non-departmental, increase in trash pickup by $4,264 for Hurricanes Irene and Floyd costs offset by FEMA reimbursements. PERSONAL SERVICES 121,711 (650) 121,061 ~P~TING EXPE~ITU~S 24,915 ..... ,Q[ ........... 24,915 C~ITAL OUTLAY .................. ~,700 0 6170~ Personal Services - Decrease results from a decrease in group health insurance of $900 and an increase in dependent health insurance premiums of $250. PERSONAL SERVICES OPERATING EXPENDITURES CAPITAL OUTLAY 121~502 2,400 123,90~ 54,4251 (168) 54,25~] 1,000 0 1,00(~ / Personal Services - Net increase results from a decrease in group health insurance of $800 and an increase in dependent health insurance premiums of $3,200. Operating Expenditures - Net decrease results from an increase in Electricity of $2,007 for charges to the Community Center for a faulty meter which was not charging the appropriate amount and a decrease in Trash Pickup charges of $2, 300 and reallocate those costs to the Parks and Rec Division. In addition, we also recommend an increase of $125 for the monthly rental of pagers. PERSON~ SERVICES 295,557~ 1,722 297,279 OPE~T~G EXPEdITeS 100,304 4,104 104,408 C~IT~ OUTLAY 53,500 15,643 ........ 69,143 Personal Services - Net increase results from a decrease in group health insurance of $1,730 and an increase in dependent health insurance premiums of $3,200, along with a recommended increase in overtime and fringe benefits of $252 resulting from Hurricane Irene. Operating Expenditures - Increase results from a recommended increase in Trash Pickup as a result of reclassifying budgeted amount from Building Maintenance Division in the amount of $2,950 and an encumbrance carryover of $1,154 from the prior year. Capital Outlay - Increase results from an encumbrance carryover from the prior year. PERSONAL SERVICES OPERATING EXPENDITURES CAPITAL OUTLAY 74..., 126 1,26 75,39q 11,480 8'701 8,700 i ,48q Personal Services - Increase results from an increase in dependent health insurance premiums of $1,150 and a recommended increase in overtime and fringe benefits of $114 as a result of Hurricane Irene. PERSONAL SERVICES 210,046 900 210,946 OPERATING EXPENDITURES 26,800 6,385 33;i8~ CAPITAL OUTLAY 17,323 .9 ....... 17,323 Personal Services - Net increase results from a decrease in group health insurance of $3,250 and an increase in dependent health insurance premiums of $4,150. Operating Expenditures - Increase is due to an encumbrance carryover from the prior year of $5,160, a recommended increase in Cell Phone costs of $25 and an allocation of postage of $1,200 from Non-departmental. PERSON~ SERVICES 232,974 (,1,548) 231,426 OPE~T~G EXPENDIT~ES 22,050 350J 22,400 21,9001 01 700 :: :,~,,, ::~ ~:,,,:~: ............................... :::::::::::::::::::::::: ~ , ~ ~ : ,:~ : ~:~' ~, ~'~ ~:~ ],, :" Personal Serv/ces - Net decrease results from a decrease in group health insurance of $1,900, an increase in dependent health insurance premiums of $100, and a recommended increase in overtime and fringe benefits of $252 as a result of Hurricane Irene. Operating Expenditures - Increase results from an allocation of postage of $300 from Non-departmental and a recommended increase in Express Mail Charges of $50. OPE~T~G EXPEdITeS 343,511 10,601 354,112 ~TE~~ T~NSFERS 689,047 92,625 781,672 CONT~GENCY 36,440 144,724 181,164 Operating Expenditures -Net increase results from a recommended increase of $305 in Worker's Compensation as a result of Hurricane Irene, encumbrance carryovers from the prior year in the amount of $4,854, Postage allocations to other funds in the amount of $3,850, previously authorized increase to Printing and Binding of $2,095 for the newsletter and $3,000 for Christmas decorations (these amounts are rounded up). In addition, a recommended increase to advertising expenditures due to under budgeting the estimate, and an increase to property taxes due to the payoff of delinquent taxes for seven properties associated with the transfer from GDC, offset by decreases in Membership Fees of $46 and Non-Ad Valorem Taxes of $75. Interfund Transfers - Increase results from recommended increase in transfers to Fund 320, Capital Improvements for projects associated with Hurricanes Floyd and Irene. These are the approved projects by FEMA and the emergency project associated with the Yacht Club Pier. These increases are offset by Grant revenues from FEMA, insurance reimbursements, and an appropriation from the Disaster Emergency Reserve. Contingency - The increase is the net result of the various budget savings associated with the Chapter 185 employer funding requirement decrease of $62,459, the various recommended revenue increases associated with increased revenue collected and the net change in Group Health/Dependent Health Insurance premiums, a decrease of $4,859. Following is a summary of the General fund Departments and Divisions explained above: FUND & ACCOUNT DESCRIPTION GENERAL FUND OPERATING EXPENDITURES AND CAPITAL OUTLAY BY DEPARTMENT/ DIVISION: LEGISLATIVE CITY MANAGER CITY CLERK LEGAL FINANCE HUMAN RESOURCES POLICE DEPARTMENT: ADMINISTRATIVE DIVISION PATROL DIVISION DETECTIVE DIVISION COMMUNICATIONS DIVISION ENGINEERING PUBLIC WORKS: ROADS & DRAINAGE GARAGE PERSONNEL BUILDING MAINTENANCE PARKS & RECREATION CEMETERY GROWTH MANAGEMENT BUILDING DEPARTMENT NON-DEPARTMENTAL TOTAL OPERATING EXPENDITURES AND CAPITAL OUTLAY BY DEPARTMENT/DIVISION: 1999/00 [REC0,M.,MENDED ADJUSTED' BUDGET l, CHANGES BUDGET 19,510 3,860 23,370 178,267 5,648 183,915 265,096 1,151 266,247 104,119 (200) 103,919 298,784 (25,767) 273,017 134,164 33,228 167,392 353,100 298 353,398 1,213,678 (51,842) 1,161,836 365,279 (11,1771) 354,102 312,946 (5,(196) 307,850 188,244 (10,383) 177,861 1,009,960 153 326 176 927 449361 94 306 254 169 276 924 1,068,998 (~2,~37) (65o) 2,232 21,469 1,264 7,285 (I,198) 247,950 997 823 152 676 179 159 470 830 95 570 261 454 275 726 1,316~48 .... 6~9..1..7.,] 58 205,935 7,123,093 NET RECOMMENDED INCREASE TO THE GENERAL FUND EXPENDITURES $205,935. ANALYSIS OF CAPITAL PROJECTS Capital projects are proceeding as expected. The following projects are proposed to be added to the Capital Projects funds. These projects are either projects previously approved by Council or Hurricane related. Funding Title Amount Source Compound Storage Shed $ 13,586 Gen Fund Comments Floyd Damage - FEMA/Insurance funded Yacht Club Pier and Finger Piers $ 62,000 Gen Fund Floyd/Irene Damage - FEMA/City funded. Project approved by Council in 1 st Quarter FY 2000. Yacht Club Boat Ramp $ 75,000 Grant/DST Council approved project. Boat Ramp Replacement funded primarily with Grant, $100 from City. Observation Telescopes $ 7,300 Grant/DST Council approved project. 50/50 split Grant DST funding. City Entrance Signs $ 23,400 DST Council approved project. Funding fi.om project budget savings. I.R. Drive Sidewalk repair $ 10,825 Gen Fund Floyd/irene Damage. FEMA/City funded - 87.5% FEMA/12.5% City Traffic Control Signs $ 1,852 Gen Fund Floyd/Irene Damage. FEMA/City funded - 87.5% FEMA/12.5% City. NET RECOMMENDED INCREASE TO CAPITAL PROJECTS IS $193,963. ANALYSIS OF GOLF COURSE FUND Revenue: Greens,,~ep5 405,000 , ,0 405,000 C~ Rentals ' , 630,000~ '63p~"0'P~ Driving R~ge 40,000 40,000 Membership Fees 135,000 135,000 Other Fees ~d Sales 69,350 200 69,550 Non-Operating Revenue 56,300 4p:55 1 96,853 Greens Fees - Through the first three months, 20.7% of greens fees have been received compared to 22% in the prior year. The decrease can be attributed to adverse weather conditions during this period. Cart Rentals - Through the first three months of the year, 21.2% of cart rental fees have been received compared to 25% in the prior year. The decrease can be attributed to adverse weather conditions during this period. Driv/ng Range - Through the first three months of the year, 23.8% of driving range fees have been received compared to 21% in the prior year for the same period. The increase can be attributed to increased use due to the weather related restrictions of using the course. Membership Fees - Through the first three months of the year, 90.8% of the membership fees have been received compared to 100% in the prior year. This is a significant decrease and will be watched carefully over the next three months. Other Fees and Sales - Through the first three months of the year, 35.8% of the these fees have been received compared to 60.7% in the prior year. Again, this can be attributed to the slow start and adverse weather conditions affecting the area. These fees will be monitored closely over the next three months. In addition, Miscellaneous Revenue is recommended to be increased by $200 due to amounts received in excess of budget. Non-Operating Revenue - Accounts for a recommended increase in FEMA-Federal of $375 and FEMA-State $62 as a result of Hurricane Floyd. In addition, recommended increases of $13,380 in Insurance Proceeds, $18,226 in Appropriations for Prior Year Encumbrances (encumbrances carded over to the current fiscal year from the prior fiscal year), and $8,510 from Appropriation from Prior Year Retained Earnings to cover the costs associated with Hurricane Irene. The overall revenue for the Golf Course is down by 8.8% as compared to the same period last year. Even though this is low, we will continue to watch the revenue streams and make recommended adjustments accordingly. PER .S...0N..A.L_...SERVICES 155,340 1,150 156,490 OPERATn~G EXPENDITURES 246,118 11,463 257,581 DEBT SERVICE 206,980 0 206,980 r TamUND TraNsFERS 5,000 520[ 9,520 CONTING~NCY , 4'604 (453) , 4,161, Personal Services - Net increase results from a decrease in group health insurance of $550 and an increase in dependent health insurance premiums of $1,750. This is offset by a decrease in Non-Ad Valorem Taxes of $506 and a decrease in contingency of $453. Operating Expenditures - Net increase results from $2,388 in prior year encumbrances carryover, an increase in R&M-buildings of $9,360 from Hurricane Irene damage, and a decrease in Non-Ad Valorem taxes of $506. Intrafund Transfers - Increase is a result of the project costs associated with Hurricane Floyd of $4,520, funded by Insurance proceeds, FEMA and the Golf Course. Golf Course share is $62. Contingency - Decrease of $453 results from offset against Dependent Health Insurance Premiums. ............................... :::::::::::::::::::::::::::::::::: :'~:~:~ .... ~:~ i:=~=:=:=:=:==:=,'.,==:i:' ,=======,====:========i,,==,=,===:=,=:=ii~:~~,~,~.~,~.~t,g~=~; OPERATING EXPEdITeS 542,560 8,657 551,21 ~ C~IT~ OUTLAY 0 15,181 15,181 ~T~~ T~NSFERS 100,200 0 100,20~ Operating Expenditures - Increase results from $657 in encumbrance carryover from the prior year and $8,000 in Hurricane Irene related damage. Capital Outlay - Increase results from an encumbrance carryover from the prior year. :::: :~::: :::: :::~:: :::::::::::::::::::::: ~' ~: . ~:: ::::~:::::: ~:~ Z~ ~Z~ ~ ~'~'~':~ :~ :~ , : ~::::~::: G] ........ ~ ~:~ PERSONAL SERVICES I 29,173 225 29,398 I } 44,22s 0 44,22s ~C~!TAL OUTLAY 800 0 800 ,':~::,~'~:;~:~ ~ ~ ii ~i~iii~iiiiiiiiii ::::::::::::::::::::::::::::::::::: ,i:~ ~:iq:~ :: ':' : ............................................. :::::::::::::::::::::::: ...................... ~::~ ............ : Personal Services - Increase is associated with the costs incurred as a result of Hurricane Irene. Recommended increases to Golf Course Projects are directly related to Hurricane Floyd: Funding Title Amount Source Hurricane Damage $4,520 Golf Course Comments Floyd Damage - FEMA/Insurance funded ......... ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: ~:i~ .............................. ~ ~'i~, t 8,600 0 8 ,600 ther Miscell~eous Revenue 3,500 0 3,500 on-Operating Revenue 36,405 3,375 39,780 ............................................................................. ~ :~ ~ Non-Operating Revenue - Recommended increase in interest income due to revenue received in excess of anticipated revenue as a result of favorable rates. In addition, increase results from prior year encumbrance carryover of $375. ANALYSIS OF AIRPORT FUND PERSONAL SERVICES 21,378 (3,455) 4,568 17,923 OPERATING EXPENDITURES 26,127 30,695 CAPITAL OUTLAY 13 0 C INTRAFUND TRANSFERS 80,0013 0 80,00C CONTINGENCY 13 2,262 2,262 Personal Services - Decrease is a result of a decrease in payroll and fringe benefits of $3,455 w/th a corresponding increase in Administrative Fees to the General fund for funding the wages associated with the Public Works Director's additional duties as the Airport Manager. Operating Expenditures - Net increase is a result of recommended increases to Administrative Fees to the General Fund for costs associated with the General fund providing Airport Management, $375 from an encumbrance carryover from the prior year, and an increase in Non-Ad Valorem Taxes of $738, which had been paid from the Golf Course fund in prior years. Contingency- Increase of $2,262 is the net result of recommended increases in revenue over expenditures. GENERAL FUND Description TAXES LICENSES & PERMITS INTERGVT'L REVENUE CHARGES FOR SERVICE FINES AND FORFEITS MISC. REVENUE OTHER REVENUE SOURCE TOTAL REVENUES Description PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY TOTAL LEGISLATIVE GENERALFUNDREVENUE Quarter Year Current 1999/2000 To Date To Date Eaeambxaac¢ Rudg~ % (1,990,897) (1,990,897) (4,265,503) 46.7% ( 162,641 ) ( 162,641 ) (409,400) 39.7% (233,226) (233,226) (1,436,740) 16.2% (11,272) (11,272) (48,915) 23.0% (31,775) (31,775) (80,200) 39.6% (66,132) (66,132) (227,200) 29.1% (125) (125) (449,200) 0.0% ~,4~6,068) (~2~496,068) (6,9 ! 7,158) 36.1% GENERAL FUND EXPENDITURES CITY COUNCIL EXPENDITURES Quarter Year Current 1999/2000 3,230 3,230 0 14,210 22.7% 390 390 0 5,300 7.4% 0 0 2,860 0 0.0% 3,620 3,620 2,860 19,510 33.2% PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY TOTAL CITY MANAGER CITY MANAGER EXPENDITURES Quarter Year Current 1999/2o00 To~e ~ muiga 42,906 42,906 0 165,667 25.9% 2,177 2,177 0 11,900 18.3% 0 0 0 700 0.0% 45,083 45,083 0 178,267 25.3% PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY DEBT SERVICE TOTAL CITY CLERK CITY CLERK EXPENDITURES Quarter Year Current 1999/2000 52,408 52,408 11,223 11,223 0 0 1~090 !~090 64,721 64,721 0 203,435 25.8% 0 55,231 20.3% 0 2,000 0.0% 0 4,430 24.6% 0 265,096 24.4% PERSONAL SERVICES OPERATING EXPENSES TOTAL LEGAL Quarter Year Current 1999/2000 21,124 21,124 0 84,389 25.0% 1,103 1,103 0 19,730 5.6% 22,227 22,227 0 104,119 21.3% PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY TOTAL FINANCE Quarter Year Current 1999/2000 To Date ~ 58,735 58,735 0 242,526 24.2% 5,660 5,660 1,843 55,558 13.5% 1,042 1,042 0 700 148.9% 65,437 65,437 1,843 298,784 22.5% PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY HUMAN RESOURCE HUMAN RESOURCES Quarter Year Current 1999/2000 19,306 19,306 0 93,599 20.6% 6,401 6,401 0 39,865 16.1% 0 0 0 700 0.0% 25,707 25,707 0 134,164 19.2% Description PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY TOTAL POLICE ADMIN Description PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY TOTAL POLICE PATROL POLICE ADMINISTRATION Quarter Year Current 1999/2000 To,ate To.ate F_~:umlmxn~ 15udg~ % 74,186 74,186 0 280,405 26.5% 8,211 8,211 762 67,495 13.3% 0 0 3,513 5,200 67.6% 82,397 82,397 4,275 353,100 24.5% POLICE PATROL Quarter Year Current 1999/2000 To Date To Date ~ 287,702 287,702 0 1,110,335 25.9% 20,941 20,941 3,669 101,343 24.3% 1,171 1,171 0 2,000 58.6% 309,814 309,814 3,669 1,213,678 25.8% Description PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY TOTAL POLICE INV. POLICE INVESTIGATIVE Quarter Year Current 1999/2000 To Date To Date ~ lludgtt 78,176 78,176 0 292,997 26.7% 10,939 10,939 0 55,282 19.8% 3,513 3,513 0 17,000 20.7% 92,628 92,628 0 365,279 25.4% Description PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY TOTAL COMMUNICATIONS POLICE COMMUNICATIONS Quarter Year Current 1999/2000 To Date To Date F_,aralmllramzt ~ % 63,953 63,953 0 271,261 23.6% 7,206 7,206 0 37,985 19.0% 3,041 3,041 0 3,700 82.2% 74,200 74,200 0 312,946 23.7% Description PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY TOTAL ENGINEERING Quarter Year Current 1999/2000 To Date To Date [,araunhran~ lladgtt 45,362 45,362 0 171,454 26.5% 4,249 4,249 600 14,090 34.4% 2,808 2,808 0 2,700 104.0% 52,419 52,419 600 188,244 28.2% Description PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY TOTAL ROADS & DRAINAGE ROADS & DRAINAGE Quarter Year Current 1999/2000 To Date To Date F.~:nmlmla~ thsdgat % 190,072 190,072 0 738,665 25.7% 63,899 63,899 44,515 257,395 42.1% 4,085 4,085 0 13,900 29.4% 258,056 258,056 44,515 1,009,960 30.0% PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY TOTAL GARAGE CENTRAL GARAGE Quarter Year Current 1999/2000 To Date To Date ~ Illtdget % 30,694 30,694 0 121,711 25.2% 4,665 4,665 0 24,915 18.7% 0 0 0 6,700 0.0% 35,359 35,359 0 153,326 23.1% PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY TOTAL BLDG MAINT BUILDING MAINTENANCE Quarter Year Current 1999/2000 To Date To Date ~ Badg~ % 31,069 31,069 0 121,502 25.6% 10,626 10,626 645 54,425 20.7% 0 0 0 1,000 0.0% 4~,695 41,695 645 176,927 23.9% PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY TOTAL PARKS/REC pARKS/RECREATION Quarter Year Current 1999/2000 78,072 78,072 0 295,557 26.4% 16,691 16,691 4,654 100,304 21.3% 932 932 15,643 53,500 31.0% 95,695 95,695 20,297 449,361 25.8% Description PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY TOTAL CEMETERY Quarter Year current 1999/2000 To Date To Date F_acalml~aace Badger % 19,701 19,701 0 74,126 26.6% 3,026 3,026 1,152 11,480 36.4% 8,051 8,051 0 8,700 92.5% 30,778 30,778 1,152 94,306 33.9% Description PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY TOTAL GROWTH MGMT GROWTH MANAGEMENT Quarter Year current 1999/2000 To Date To Oate F_arcambxoa~ ~ % 54,945 54,945 0 210,046 26.2% 2,713 2,713 5,160 26,800 29.4% 633 633 12,887 17,323 78.0% 58,291 58,291 18,047 254,169 30.0% Description PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY TOTAL BLDG DEPT BUILDING DEPARTMENT Quarter Year Current 1999/2000 59,551 59,551 0 232,974 25.6% 2,502 2,502 0 22,050 11.3% 4,956 4,956 15,685 21,900 94.3% 67,009 67,009 15,685 276,924 29.9% Description PERSONAL SERVICES OPERATING EXPENSES OTHER SERVICES TOTAL NON-DEPARTMENTAL NON-DEPARTMENTAL Quarter Year Current 1999/2000 44,060 44,060 0 118,261 37.3% 85,102 85,102 7,702 225,250 41.2% 277,262 277,262 0 725,487 38.2% 406,424 406,424 7,702 1,068,998 38.7% TOTAL GENERAL FUND REVENUI TOTAL GENERAL FUND EXPENSE NET REVENUES (2,496,068) (2,496,068) (6,917,158) 36.1% 1,831,560 1,831,560 6,917,158 26.5% (664,508) (664,508) CDBG FUND Description OTHER REVENUE SOURCE TOTAL CDBG FUND REVENUE OPERATING EXPENSES TOTAL CDBG FUND EXPENSES CDBGREVENUES Quarter Year (262) (262) (262) ,~,26,2) Current 1999/2000 0 (1~047) 0 (1,047) CDBG EXPENDITURES Quarter Year 0 Current 1999/2000 0 0 1,047 % 25.O% 25.0% % 0.0% 0 0 0 1,047 0.0% Description TAXES MISC. REVENUE TOTAL REVENUES LOCAL OPTION GAS TAX LOGTFUNDREVENUE Quarter Year (76,318) (3,891) (80,209) Current 1999/2000 (76,318) 0 (453,528) 16.8% (3,891) 0 /6,800) 57.2% (80,209) 0 (460~3..~8) .... 1724%.. OPERATING EXPENSES DEBT SERVICE OTHER SERVICES TOTAL EXPENDITURES LOGT FUND EXPENDITURES Quarter Year current 1999/2000 ToDate ToOate Eacalmbxaa~ ~ % 37,754 37,754 3,870 149,500 27.8% 0 0 0 300,000 0.0% 1,007 1,007 0 10,828 9.3% 38,761 38,761 3,870 460,328 9.3% DISCRETIONARY SALES TAX TAXES MISC. REVENUE TOTAL DST FUND REVENUE CAPITAL OUTLAY OTHER SERVICES TOTAL DST FUND EXPENDITUES DST FUND REVENUE Quarter Year Current 1999/2000 To Date To Date EalmlmlaTaa~ ~ % (260,328) (260,328) 0 (1,680,780) 15.5% (11,165) (11,165) . ..0.. (25,800) 43.3% (271,473) (271,493) 0 ~1,706,580) 15.9% DST FUND EXPENDITURES Quarter Year Current 1999/2000 To.ate ToDate Em:amlmaa~ malgea % 0 0 167,728 246,711 68.0% 358,517 358,517 0 1,459,869 24.6% 358,517 358,517 167,728 1,706,580 30.8% DEBT SERVICE FUND MISC. REVENUE TOTAL DEBT SERVICE REVENUE OPERATING EXPENSES DEBT SERVICE TOTAL DEBT SERVICE EXP. DEBT SERVICE REVENUES Quarter Year Current 1999/2000 ToDate ToDate Fax~amlmlma Budget % (21,991) (21,991,.). .... 0 (58,563) 37.6% (21,991) (21,99~ 0 (58,563) 37.6% DEBT SERVICE EXPENDITURES Quarter Year Current 1999/2000 ToOate ToDate ~ Badget % 12 12 0 150 8.0% 0 0 0 58,413 0.0% 12 12 0 58,563 0.0% CHARGES FOR SERVICE MISC. REVENUE TOTAL REVENUE GOLF COURSE FUND GOLF COURSE REVENUE Quarter Year current 1999/2000 Tot)ate ToDate ~ ~ (371,629) (371,629) 0 (1,246,700) 29.8% (36,256) ............. (36,256) 0 (88,950) 40.8% ..(.4....0.7,885) (407,885) 0 (1,335,650) 30.5% GOLF COURSE EXPENDITURES GOLF COURSE ADMINISTRATIVE Quarter Year current 1999/2000 Tol)ate X_o_D_ate ~ ~ PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY DEBT SERVICE OTHER SERVICES TOTAL ADMINISTRATIVE 38,914 38,914 0 155,340 25.1% 63,358 63,358 0 246,768 25.7% 650 650 0 0 0.0% 0 0 0 206,980 0.0% 1,250 1,250 0 9,604 13.0% 104,172 104,172 0 618,692 16.8% GOLF COURSE MAINTENANCE Quarter Year current 1999/2000 To l)ate To Date F. acalmlaz~m~ OPERATING EXPENSES INTRA FUND TRANS TO PROJECTS TOTAL MAINTENANCE 129,662 129,662 14,462 542,560 26.6% 25,050 25,050 0 100,200 25.0% 154,712 154,712 14,462 642,760 26.3% GOLF COURSE CARTS Description Quarter Year current 1999/2000 To Date Tot)ate ~ ~ PERSONAL SERVICES OPERATING EXPENSES CAPITAL OUTLAY TOTAL CARTS 8,635 8,635 0 29,173 29.6% 166 166 0 44,225 0.4% 0 0 0 800 0.0% 8,801 8,801 0 74,198 11.9% TOTAL GOLF COURSE REVENUE TOTAL GOLF COURSE EXPENSES NET REVENUES (407,885) (407,885) (1,335,650) 30.5% 267,685 267,685 1,335,650 20.0% (140,200) (140,200) AIRPORT FUND MISC. REVENUE OTHER REVENUE SOURCE TOTAL AIPORT REVENUE AIRPORT REVENUE Quarter Year Current 1999/2000 · o ~ate To Date ~ ~ % (26,228) (26,228) 0 (103,100) 25.4% 0 0 0 (24,405) 0.0% (26,228) (26,228) . . 0. ...... (127,505) 20.6% PERSONAL SERVICES OPERATING EXPENSES INTRA FUND TRANS TO PROJECTS TOTAL AIRPORT EXPEDITURES TOTAL AIRPORT REVENUES TOTAL AIRPORT EXPENSES NET EXPENSES AIRPORT EXPENDITURES Quarter Year Current 1999/2000 To Oate To ~ate ~ Bad~ % 1,799 1,799 0 21,378 8.4% 5,354 5,354 375 26,127 21.9% 20,000 20,000 80,000 25.0% 27,153 27,153 375 127,505 21.6% (26,228) (26,228) 0 (127,505) 20.6% 27,153 27,153 0 127,505 21.3% 925 925 CITY OF SEBASTIAN CAPITAL PROJECTS FUND 310 AS OF DECEMBER 31, 1999 Project Number C9101 C9103 C0101 Description Budget Pump House Addition ~ Cemetev. 6,500.00 In-Car Video Systems 11,685.00 City Hall Renovation 450,000.00 Current Prior Balance Year Year All Years to E_~endimres Expenditures Expenditures Complete 324.49 6,175.51 6,500.00 0.00 11,385.00 11,385.00 300.00 476.91 476.91 449,523.09 % Complete 100.00% 97.43% 0.11% 468,185.00 12,186.40 6,175.51 18,361.91 449,823.09 CITY OF SEBASTIAN CAPITAL LMPROVEMENT PROJECTS FUND 320 AS OF DECEMBER 31, 1999 Pr~ect Number C6201 C6202 C6203 C6204 C7203 C7204 C7207 C8201 C8202 C8205 C9201 C9202 C9205 C9206 C9208 C0201 C0202 C0203 C0204 C0205 C0206 C0207 C0208 Description Side Yard Culvert Pipes Elkham Dam Perimeter Culvert Improvements Road Drainage Improvement Community Center Improvements Yacht Club Renovation Dempsey-Vocelle Improvements Schummm Dr. Drainage Improvements Blossom Drainage Improvements BSSC Green Building Improv DPW Compound Improvements Reroof Shelters ~ Parks Riverview Park Expansion Rebuild Main Street Pier Hardee Park Restroom Improvements Stormwater Managen~ent Plan Update Skateboard Park Fencing at Various Parks Compound Storage Shed Yacht Club Finger Piers & Pier Yacht Club Boat Ramp Observation Telescopes Entrance Signs Cu~ent Prior Balance Year Year All Years to Budget Expenditures Expenditures Expenditures Complete i00,000.00 0.00 20,514.14 20,514.14 79,485.86 906,200.00 5,041.00 178,548.99 183,589.99 722,610.01 475,616.00 153.41 224,908.58 225,061.99 250,554.01 1,344,837.00 1,588.19 699,222.70 700,810.89 644,026.11 40,213.00 42.28 1,627.48 1,669.76 38,543.24 30,347.00 646.64 4,124.59 4,771.23 25,575.77 29,554.00 28,030.28 28,030.28 1,523.72 462,857.00 115,274.50 239,859.25 355,133.75 107,723.25 198,200.00 0.00 0.00 0.00 198,200.00 195,500.00 64,725.87 11,675.72 76,401.59 119,098.41 95,000.00 8.46 25,839.02 25,847.48 69,152.52 2,500.00 0.00 0.00 0.00 2,500.00 710,000.00 660,285.58 5,000.00 665,285.58 44,714.42 150,000.00 45,003.32 1,043.82 46,047.14 103,952.86 5,745.00 0.00 1,118.39 1,118.39 4,626.61 100,000~00 0.00 100,000.00 80,000.00 0.00 80,000.00 7,500.00 0.00 7,500.00 13,586.00 0.00 13,586.00 62,000.00 0.00 62,000.00 75,000.00 0.00 75,000.00 7,300.00 0.00 7,300.00 23,400.00 0.00 23,400.00 % Complete 20.51% 20.26% 47.32% 52.11% 4.15% 15.72% 94.84% 76.73% 0.00% 39.08% 27.21% 0.00% 93.70% 30.70% 19.47% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% O.00% 5,115,355.00 892,769.25 1,441,512.96 2,334,282.21 2,781,072.79 CITY OF SEBASTIAN TRANSPORTATION CAPITAL PROJECTS FUND 330 AS OF DECEMBER 31, 1999 Project Number C7304 C9301 C9302 C0301 C0302 Description Main Street Drainage System Barber St Bridge Improv All Bridges Median Improvement Program Fleming Street Sidewalk Current Prior Balance Year Year All Years to Budget Expenditures Expenditures Expenditures Complete 36,665.00 11,083.95 0.00 11,083.95 25,581.05 141,000.00 1,350.00 28,500.00 29,850.00 111,150.00 202,519.00 7,936.21 0.00 7,936.21 194,582.79 10,000.00 2,450.40 0.00 2,450.40 7,549.60 64,900.00 0.00 64,900.00 % Complete 30.23% 21.17% 3.92% 24.50% 0.00% 455,084.00 22,820.56 28,500.00 51,320.56 403,763.44 CITY OF SEBASTIAN ROAD PAVING PROJECT FUND FUND 330 AS OF DECEMBER 31, 1999 Project Number Description Road Paving Project Budget 3,304,855.00 Current Prior Balance Year Year All Years to Expenditures Expenditures Expenditures Complete % Complete C8308 1,493.64 332,066.03 333,559.67 2,971,295.33 10.09% CITY OF SEBASTIAN GOLF COURSE PROJECTS - FISCAL YEAR 2000 FUND 415 AS OF DECEMBER 31, 1999 Project Number Description C9401 Carpeting for Clubhouse C9402 Chemical Room C9403 Waste Areas C9404 Tee Signs/Hole Locators C9405 Cart Paths C0401 Pro Shop & Bag Room Carpet C0402 Seal & Asphalt Parking Lot C0403 Irrigation System Upgrade C0404 Floyd Damages - Various C0405 Bag Room Budget 2 500.00 4 000.00 10 000.00 9 000.00 130 000.00 5 000.00 35 200.00 65,000.00 3,520.00 1,000.00 Current Year Expenditures 0.00 0.00 0.00 0.00 41,526.31 0.00 0.00 0.00 0.00 261.88 Prior Year Expenditures Balance All Years to % Expenditures Complete Complete 0.00 2,500.00 0.00% 2,082.08 1,917.92 52.05% 0.00 10,000.00 0.00% 0.00 9,000.00 0.00% 41,526.31 88,473.69 31.94% 0.00 5,000.00 0.00% 0.00 35,200.00 0.00% 0.00 65,000.00 0.00% 0.00 3,520.00 0.00% 261.88 738.12 26.19% 265,220.00 41,788.19 43,870.27 221,349.73 CITY OF SEBASTIAN SCHEDULE OF INVESTMENTS STATE BOARD OF ADMINISTRATION FUND NAME : ACCT OBJ P~OJ 001001-151100 GENERAL FUND 120001-151100 LOGT 130001-151100 DST 201001-151100 DEBT SERVICE 310001-151100 CAP PROJECTS 320001-151100 CAP IMPROVEMENT 330001-151100 TRANSPORTATION 410001-151100 GOLF COURSE 415001-151000 GOLF COURSE PROJ 450001-151100 AIRPORT 455001-151100 AIRPORT PROJECTS 601001-151100 CEMETERY TRUST 602002-151100 LETF 603003-151100 LEETF 604004-151100 PSETF 605005-151100 GETF 610100-151100 MERTF TOTAL EQUITY IN POOLED INVESTMENTS 450001-151100 AIRPORT 410001-151410 GOLF COURSE 335000-151150 PAVING LOAN PERCENT 60.27% O.06% 0.75% 0.77% 1.81% 10.34% 4.28% 12.11% 2.34% 1.32% 0.62% 2.73% 0.00% 0.00% 0.02% 0.05% 2.53% 3,387,882.09 3 141.62 41.988.59 43.530.55 101.992.77 581,459.14 240.460.50 680.609.70 131.394.09 74.234,81 35.000,00 153,316.45 0.00 0.00 1,033.05 2,672.21 142,067.70 100% 5,620,783.27 100% 165,925.66 100% 405,330.56 100% 3,148,805.52 TOTAL 9,340,845.01