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Home My WebLink AboutAnnual 05-06 Budget -Approved Lisanne Monier Council Member Sally A. Maio, MMC City Clerk Shai L. Francis, CPA, CGFO Finance Director James Sexton Human Resources Director Wayne Eseltine Building Offi cial CITY COUNCIL Nathan McCollum Mayor Brian S. Burkeen Vice-Mayor Sal Neglia Council Member CITY OF SEBASTIAN FLORIDA ANNUAL BUDGET FISCAL YEAR 2005-2006 CITY MANAGEMENT AI Minner City Manager DEPARTMENT HEADS David W. Fisher, P.E. City Engineer Terry Hill Public Works Director J an King Acting Growth Management Director Andrea Coy Council Member Rich Stringer City Attorney James A. Davis Police Chief Greg Gardner Golf Operations Director Jason Milewski Airport Manager '" GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Sebastian Florida President Executive Director For the Fiscal Year Beginning October 1, 2004 ?l~eL!~ ~/~ The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distioguished Presentation to the City of Sebastian, Florida for its aonual budget for the fiscal year beginoing October 1, 2004. In order to receive tins award, a government unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a commuoication devise. The award is valid for a period of one year only. We believe our current budget contioues to conform to program requirements, and we are submittiog it to GFOA to determine its eligibility for another award. Prepared by the City of Sebastian Finance Department, 1225 Main Street, Sebastian, FL 32958 CITY OF SEBASTIAN, FLORIDA 2005-2006 ANNUAL BUDGET TABLE OF CONTENTS Pal!e HOW TO READ THE BUDGET .............................. BUDGET MESSAGE City Manager's Letter of TransmittaL......................... CML-1 City Manager's supplemental Letter of Transmittal-I.. CML-13 City Manager's supplemental Letter of Transmittal-2 .. CML-16 BUDGET OVERVIEW Community Profile .................................................... 1 Total Budget Summary.............................................. 4 Summary of Revenues ... ............... ..................... ........ 6 Summary of Appropriations ...................................... 12 General Fund Operating Expenditure Summary- Expenditure by Department/Division.................... 13 Total Budget Comparison by Fund ........................... 15 Fund Balance Comparison and Projected Changes ... 16 Personnel Summary by Department/Divisioa ........... 17 Debt Obligation ......................................................... 19 POLICIES Mission Statement ......... .... ............... ........... .............. Financial Policies .... ......................... .......... ............ ... Financial Accounting Structure ................................. Organizatioaal Chart ................................................. Budget Calendar.... ............ ..................... .............. ..... Budget Process ...... ..... ....... ..................... ....... ..... ....... BUDGET DETAIL General Fnnd .. ..................... .............. ........... .............. General Fund Department Budgets: City Council... ..... ......................... ................... ..... City Manager ....................................................... City Clerk........................................................ City Attorney ....................................................... Finance ............ ....................... ........ ............ .......... Management Information Systems ................... Human Resources ................................................ Growth Managemen!..... .............. ..................... .... Police Department: Consolidated Budget for all Divisions And Units .................................................. Administration ......... ................... ........... .......... School Resource Officer Uni!........................... Patrol Division................. ........... ............ .......... Community Policiog Uni!................................. Code Enforcement Division ............................. Detective Division.................. ...................... .... Support Services Division ................................ Dispatch Unit........ .................... ................... ..... Special Operations. .... ................ .... ........ .... ....... Professional Standards...... ............... ...... ........... Engioeering .. ............. ........................... ...... .......... Stormwater Utility Division ............................. 21 23 33 37 38 39 41 53 56 60 65 68 73 77 81 87 88 92 96 100 104 108 112 116 120 124 127 131 Pal!e Public Works: Roads and Maiotenaace .................................... 135 Central Garage .................................................. 139 Parks and Recreation......................................... 143 Cemetery ........................................................... 147 Buildiog Maintenance ....................................... 151 Non-departmental... ...................... .......... ................... 154 Special Revenue Fnnds Special Revenue Funds Summary.............................. 157 Community Developmeat Block Grant (CDBG) ....... 158 Local Option Gas Tax (LOGT).................................. 159 Discretionary Sales Tax (DST) .................................. 161 Recreation Impact Fee Fund ...................................... 163 Stormwater Utility Fund ............................................... 164 Law Enforcement Forfeiture Fund................................ 165 Gang Resistance Education and Traioiog Program (G.R.E.A. T.) ... .................... ............... .......... ............ 167 Debt Service Fnnds ......................................................... 169 Discretionary Sales Tax Surtax Revenue Boads ........... 170 Stormwater Utility Revenue Bonds .............................. 171 Capital Project Fnnds Capital Improvement Fund Introduction....................... 173 Capital Improvement Fund Revenues hy Source and Expenditures by Type .............................................. 174 Capital Improvements by Project & Funding Source ... 175 Enterprise Fnnds Golf Course Fund ............................................................ 177 Administration Division................................................ 179 Greens Division ............................................................ 183 Carts Division ............................................................... 186 Airport Fund ..................................................................... 189 Buildiog Department ........................................................ 195 CAPITAL IMPROVEMENT PROGRAM.................. 201 SCHEDULES Schedule One - Summary of Millage Rates and Tax Collections .................................................................... 211 Schedule Two - Long-term Debt Service Detail.............. 212 Schedule Three - Debt Service Payment Schedule .......... 213 Schedule Four - Lease Payment Schedule ....................... 218 Schedule Five - Five Year Capital Outlay Schedule Summary ... .................. ......... .................. ......... ............ 219 Schedule Six - Five Year Schedule of Capital Outlay Requests ......................... ...... ................ .......... ............. 220 Schedule Seven - Glossary ............................................. 225 CITY OF SEBASTIAN, FLORIDA 2005-2006 ANNUAL BUDGET HOW TO READ THE BUDGET TIlls budget document serves two purposes to the users. One purpose is to provide City Council and general public a clear view of the services provided. The other purpose is to serve as an operating plan that conforms to the city's financial policies. There are six sections included in this document. Budget Message - TIlls section includes three budget transnlittalletters from the City Manager. The letters address the key policy changes that support the adopted budget document. Budget Overview - Tills section provides an overview of the key policy issues and programs, community profile and revenue trend analysis, and an overall budget sununary. Policies - TIlls section presents the City's policies that guide the preparation of this budget document. Budget Detail- TIlls section is broken down by fund type. · General Fund - Tills section provides detailed general fund revenue analysis and departmental/division budget information on services, goals and objectives, performance measures, staffing, and expenditure line item budget detail. · Special Revenue Funds - Tills section provides description of each individual fund as well as detailed line item budget information. . Debt Service Funds - Tills section provides description of each individual fund as well as detailed line item budget information. · Capital Project Funds - Tills section provides detailed budget information on funding sources and project appropriation (uses) for all FY 2005/06 capital projects. · Enterprise Funds - TIlls section provides revenue projection for each enterprise fund and detailed departmental/division budget information on services, goals and objectives, performance measures, staffing, and expenditure line item budget detail. Capital Improvement Program - The Capital Improvement Program section provides a long-range capital improvement plan. The plan describes planned capital improvement projects and funding sources for the next five years starting FY 2006/07. Schedules - Tills section provides illstorical trend information on ad valorem tax nlillage rates and tax collections. Debt service schedules are provided to support the budgeted line item detail. A five-year capital outlay schedule is included for future planning. A schedule of Glossary helps translate some ofthe budget language into plain English. (lIT OF SEBAS!I.\N ~ -~.: 7~ HOME OF PELICAN ISLAND 1225 MAIN STREET. SEBASTIAN, FLORIDA 32958 TELEPHONE: (772) 589-5330 . FAX (772) 589-5570 July 29, 2005 The Honorable Mayor Nathan B. McCollum and City Council City of Sebastian 1225 Main Street, City Hall Sebastian, Florida, USA Re: Fiscal Year 2006 Bud!!et Letter of Transmittal Dear Mayor McCollum and City Council Members: Weare pleased to submit for your review and consideration, the Fiscal Year 2005/06 Proposed Budget, in compliance with provisions of the City Charter and State of Florida Statutes. The budget recommends a decrease in the operating millage rate from the current fiscal year. This is possible as a result of a strong increase in property values over prior years, as well as implementation of conservative budgeting practices in all city departments, Annual increases in taxable property values have averaged 11.66% over the past six years, whereas this year, taxable property values increased 24%. For the Fiscal Year 2005/06 Proposed Budget, Ad Valorem taxes revenue represents 35.71 % of total General Fund proposed revenue budget estimates and is the largest single source of revenue for the General Fund. The proposed budget for the coming year reflects our deterrnination to fund important programs and save wisely. The recommendation to decrease the millage rate \vill not result in a reduction in the delivery of quality services, projects and programs to our residents. Based on the preliminary roll and recommended expenditures, the proposed millage rate is as follow: FY 2004/2005 FY 2005/2006 FY 2005/2006 Millage Current Rolled-back Proposed Percent Decrease Category Millage Millage Millage From Current Rate City Operating 4.5904 3.6996 4.1760 9.03% Total Millage 4 5904 :Lm2Ji 4..l11ill 903% For illustrative purposes, the effect of the proposed millage on a home with an assessed value of $150,000 (net of homestead exemption) is presented below. CML-I FY 2004/2005 FY 2005/2006 FY 2005/2006 Millage Current Rolled-back Proposed Dollar Decrease Category Millage Millage Millage From Current Rate City Operating $ 688.56 $ 554.94 $ 626.40 $ (62.161 Total $ 6RR 56 $ 554 94 $ 626 40 $ (62 161 The City of Sebastian has ambitious goals articulated by City Council, administration, and various boards and committees, many of which were outlined during the course of numerous meetings, discussions and presentations provided by City Council and the Office of the City Manager during the past year. The City Council and administration have worked diligently on developing an identity and character that is distinctively Sebastian. The proposed budget prepared for the City Council's review and consideration keeps the focus and forward momentum that has been established by the community, all consistent with the following goals formally adopted by the City of Sebastian: GOALS 1) An efficient, user-friendly governmeut; 2) Commitment to the fntnre - proactive planning for growth management, technological advances and sound economic development policies; 3) Pro actively address issues that wiII positively impact quality of life; 4) Promote environmental conservation; 5) Implement citywide infrastructure improvement initiatives. With these goals in mind, the highlights of tile Fiscal Year 2006 Proposed Budget is as follows: BUDGET IDGHLIGHTS A review of the current Fiscal Year 2005 budget highlights confirms that a budget is a planning document recommending the allocation of resources that will accomplish a municipality's goals and vision. During the last month of the Fiscal Year 2004, the City was impacted by two unexpected maj or hurricanes, which caused more than $4.5 million in property damage and clean up costs. City staffs have been aggressively working on reimbursement from insurance providers and FEMA and experienced no cash flow shortfall. Beside the hurricane related repairs projects still in progress, nearly 95% of the budget tasks programmed in the Fiscal Year 2005 budget have been completed, with still two months remaining in the current fiscal year. Currently the City's General Fund accounts for nearly 90% of City personnel. Approximately 68% of the total proposed general fund budget is personnel costs. More than 10% of the general fimd budget is for health insurance benefit. City staffs currently are working on negotiating a new health insurance contract. Projected health insurance increase will not be more than 19.5% and tile amount has been factored in the proposed budget. Salary increases are governed by Communications Workers of America (CW A) and Police Benevolent Association (PBA) union contracts, as well as management benefits package for exempt employees. The recommended budget proposes an increase of seven (7) full time positions and three (3) part-time positions and a decrease of one (1) full-time position. The elimination of Skate Park program also is included in the proposed budget resulting in a reduction of six (6) part-time temporary positions. The table below shows tile number of recommended full-time and part-time positions for next fiscal year. CML-2 RECOMMENDED FULL-TIME AND PART-TIME POSITIONS FY 2005/2006 Increase! FY 2004/2005 Proposed (Decrease) DepartmentlDivision FIT PIT FIT PIT FIT PIT City Council 0 5 0 5 0 0 City Manager 4 2 2 3 (2) I Central Garage 3 0 3 0 0 0 City Clerk 4 0 4 I 0 I City Attorney 2 0 2 0 0 0 Finance 5 0 6 0 I 0 Mgmt Information Svcs 2 0 3 0 I 0 Human Resources 3 0 3 0 0 0 Police Department 55 8 58 8 3 0 Engineering 6 4 6 4 0 0 Stormwater Utility 13 0 13 0 0 0 Roads & Drainage 12 I 12 I 0 0 Building Maintenance 2 0 2 0 0 0 Parks & Recreation 15 17 16 11 I (6) Cemetery 2 0 2 0 0 0 Growth Management 4 0 4 0 0 0 Building Department 9 0 11 0 2 0 Golf Course Administration 3 12 3 12 0 0 Golf Course Carts 0 7 0 7 0 0 Airport 3 I 3 2 0 I SUB-TOTALS 147 57 153 54 6 (3) TOTALS 204 207 3 Due to the building activities experienced in the region, a full-time building inspector and a full-time Building Department administrative supervisor are added in the proposed budget. Starting October I, 2005, the Building Department will start operating as an enterprise fund of the City. The separation from the General Fund has deemed to be necessary due to the fact that the Building Department has the ability to operate independently without the General fund support. Another factor is the State Statute restriction on the uses of the building permit fees. These two positions will be funded entirely by building permit fees. Other personnel increases fucluded in this proposed budget are listed below. . Three (3) full-time road patrol police officers for the Police Department due to the area growth . One (1) recreation leader for the Parks and Recreation Division due to the expansion of City recreation program . One (I) system analyst for the management fuformation System Division due to the workload. During the audit of Fiscal Year 2004, there are seven (7) audit fmdings concerning the City's information technology issues, which need to be addressed by the City's administration. The majority of these findings can be corrected by increasing one full-time system analyst. CML-3 teclmology issues, which need to be addressed by the City's administration. The majority of these [mdings can be corrected by increasing one full-time system analyst. . One (I) part-time recording secretary for the Clerk's office to be in charge of recording minutes for all of the City's committees meetings. This move actually is a cost savings measure by eliminating regular employees overtime costs. . One (1) part-time clerical assistant for the City Garage. By adding one part-time clerical assistant will reduce the burden of clerical works, currently performed by the mechanics, such as work orders and inventory and increase City Garage productivity. . One (I) part-time receptionist for the airport administration building. Staff expects the airport administration building will be completed in tile fall of 2005. This position is fully funded by airport fees revenues. This part-time position is necessary to accommodate security matters and visitation at the airport administration building. As part of the reorganization effort to operate more efficiently, starting October 1,2005, the Purchasing and Contract Administration functions are transferred to the Finance Department. The reorganization includes tile transfer of the Buyer position to the Finance Department and the elimination of the General Service Administrator position. The elimination of City's skate park program results in the elimination of six (6) part-time temporary positions. General fund has supplemented the skate park program operation since the start of the program. The justifications supporting this recommendation are mainly internal control issues. Due to the location of the skate park, supervision of skate park attendants has created a lot of management problems for tile Parks and Recreation Division, Finance, and Human Resources Department. In addition, it also creates lawsuit opportunities. The total savings generated by this recommendation is approximately $13,000. Included in the proposed budget are several major capital projects. All capital projects are funded by special revenue sources such as Local Option Gas Tax, Discretionary Sales Tax, and Recreationalln1pact Fees. Beside the road paving project and the heavy equipment lease payment, which are on going, staffs have prioritized all the capital project requests and recommended six (6) capital projects for consideration. The detailed project listing is located on page 175. The Public Works Compound Expansion Phase I project is completely funded by Discretionary Sales Tax. The purpose of the Expansion Phase I, is to lay infrastructure ground work for the whole public works compound and provide facility for roads and maintenance field crews. Currently all roads and maintenance field personnel are operating out of the City garage compound area. The Phase II of the project will be initiated in Fiscal Year 2007, which will accommodate the City Garage operation, stormwater and parIes and recreation field crews. With tile completion of the airport administration building in mind, additional operating costs such as part-time help for the front desk area, electricity, water and sewer, rent charges from Airport fund to Public Works and Engineering Departments have been programmed in each department's operating line item budget. Staff anticipates the moving of the Public W orles and Engineering Departments to airport administration building will take place in first quarter of the Fiscal Y 2006. The Proposed Fiscal Year 2006 Budget will not depart from the current direction of the city, and we will stay the course by undertaking the following programs, projects and activities: . Opening and dedication of the historic Sebastian elementary school, witll financial assistance from the State of Florida Bureau of Historic Preservation Special Category Grant Program; . Opening and dedication of Sebastian Municipal Airport Administration Facility, to include the Department of Public Works and the Department of Engineering office space and customer services areas; CML-4 . Completion of the Louisiana Avenue Area Improvement Program, with financial assistance from the State of Florida SmaIl Cities Neighborhood Revitalization Category Community Development Block Grant Program; . Completion of Taxiway A and parking apron at Sebastian Municipal Airport; . Completion of Public Works Compound Expansion Phase I project; . Continue partnership with Waste Management, Inc. to provide municipal solid waste coIlection services via an exclusive five year renewable option franchise agreement authorized by City Council in June 2003; . Continue implementation of the Sebastian Stormwater Utility Master Plan Capital Improvement Program as adopted by City Council in Fiscal Year 2003; . Continuation of Citywide ParIes Construction Program, with fmancial assistance from the Parks and Recreation Impact Fee Fund and various state grants; . Continuation of Street Resurfacing Program; . Continue successful grantsmanship program; . Continue Riverview Park Expansion Program; . Continue School Resource Officer program to provide services to youth at both Sebastian Elementary School and Pelican Island Elementary School; . Continue implementation of sidewalk instaIlation program; . Recommend final updates and revisions to the Sebastian Comprehensive Plan - per requirements of the State of Florida Department of Community Affairs; . Partnership with Sebastian Community Redevelopment Agency to initiate additional projects and programs to benefit the Community Redevelopment District; . Continue implementation of Sebastian Municipal Airport Master Plan; . Continue capital improvements at Sebastian Municipal Airport - via partnership with the Florida Department of Transportation (FDOT) Aviation Section and with the Federal Aviation Administration (FAA), to include complete construction and reopening of Runway 9-27; . Continue economic development policy formulation and marketing efforts. COMPARATIVE AND TREND ANALYSIS Despite a proposed reduction in property taxes and various cost efficiency initiatives, General Fund expenditures per capita continue to increase (reference the table below and CHART I). This is feasible due to area growth and projected revenue increases in utility service tax and State shared revenues. CML-5 City of Sebastian, Florida General Fund Expenditures Per Capita Amended Proposed Actual Actual Actual Budget Budget FY FY FY FY FY Fiscal Year 2002 2003 2004 2005 2006 General Fund General Fund Expenditures (in millions) 7.709 8.88 10.31 11.5 12.58 CPI 178.9 183.3 188.9 193.2 N/A Population (1) 17,167 18,425 19,365 20,330 21,350 Expenditures Expenditures Per Capita 449 482 532 565 589 (1) Population figures are estimates for Fiscal Year 2005 and Fiscal Year 2006. CHART I General Fuud Expenditures Per Capita (Real Dollars) ~ "' II 700 - "0 600- ~ 500 " " 400 - ~ 300 - " ;<;:: 200 - c. o 100- i; 0- ~ 2002 2003 2004 2005 2006 Another important consideration involves strict attention to the cost of personal services in the last three years. The comparison of General Fund personnel costs to total General Fund operating expenditures for the past three years is shown in the table below and CHART II. The percentage of General Fund personnel Costs to the total General Fund operating expenditures actually shows a declining pattern. The exception of Fiscal Year 2005 is due to hurricane related repairs and clean up costs incurred in Fiscal Year 2005. Respective analysis and organizational structuring in various departments has enabled the administration to budget for capital outlay replacement and to secure equipment to ultimately assist field crews to be more productive. In future years this trend may need to be monitored to ensure proper maintenance and care for many of the new programs and facilities implemented during the past several years of growth. CML-6 City of Sebastian, Florida Comparison of General Fund Personnel Costs to Total General Fund Expenditures Total Personnel General fund Fiscal Year Costs Exnenditures Percentage 2001-2002 Actual $ 5,766,002 $ 7,709,304 74.79% 2002-2003 Actual $ 6,728,449 $ 8,880,822 75.76% 2003-2004 Actual $ 7,544,709 $ 10,443,026 72.25% 2004-2005 Projected $ 8,553,548 $ 13,374,054 63.96% 2005-2006 Proposed $ 8,559,027 $ 12,582,837 68.02% CHART II City of Sebastian, Florida Comparison of General Fund Personnel Costs to Total General Fund Expenditures '" ..... '" o U '" = .:: ~ $15 $10 $5 $- 2002 2003 2004 2005 2006 Fiscal Year [ 12!1 General Fund Personnel Costs Illl Total General Fund Expenditures I A significant factor continuously examined by administration on an annual basis is full-time employees per thousand populations. In the past few years, the City has experienced tremendous growth, which pertains to property values and the populations. Sebastian is actually experiencing a decreasing trend on full-time employees per thousand populations. This is illustrated in Chart m. Sebastian continues to compare quite favorably with other Space Coast and Treasure Coast communities; however, I must advise to caution when using this benchmarking technique since Sebastian does not offer fire protection, water and sewer, and electric utilities servIces. CML-7 CHART ill City of Sebastian, Florida Full-time Employees per thousand Population 8.50. 8.00 7.50 7.00. 6.50 ."" 2000 2001 2002 2003 2004 2005 2006 Fiscal Year Sebastian continues to benefit financially via the Fiscal Year 2000 directive to remove the then utility tax cap that impeded progressive taxation efforts for many years prior. The vast majority of Florida cities levy the utility tax to offset rising property tax rates and also to fund various capital improvements. As evident with adopted millage rates during the last three fiscal years (see page 211 in Schedule section) as well as this year's recommendation, the aforementioned action has yielded a lower incidence of property taxation. The comparison of General Fund actual undesignated fund balance to General Fund total expenditures is illustrated in Chart N and Chart V. (Note - Fiscal Year 2005 information is based on projection and includes hurricane related costs.) As required by the adopted financial policy, General Fund unreserved fund balance will be maintained in an amount greater or equal to 15% of the annual General Fund Expenditure Budget. Nationally recognized Government Finance Officers Association also recommend the undesignated fund balance to be no less than one to two months of General Fund regular operating expenditures. The chart reflects a continued trend the administration has encouraged in maintaining a healthy General Fund undesignated fund balance. Such trends are indicators of the financial stability ofa community. On October 1, 2002, City Council adopted a resolution to designate $1,000,000 from General Fund undesignated fund balance to provide an advance to the airport for capital improvements, if needed. The line of credit reserve shall expire at the end of Fiscal Year 2007. This explains the significant General Fund undesignated fund balance decrease in Fiscal Year 2003. Even with this designation, General Fund undesignated fund balance remains healthy and well above the minimum requirement set by the City's financial policies. CHART IV City of Sebastian, Florida Comparison of General Fund Undesignated Fund Balance to General Fund Total Expenditnres ~ 20 = @ 10. ~ O. 2001 2002 2003 2004 2005 Fiscal Year !ill General Fund Undesignated Fund Balance IliI General fund Total Expenditnres CML-8 CHART V City of Sebastian, Florida Percentage of General Fund Undesignated Fund Balance to General Fund Total Expenditures 50.00% " 40.00% - OJ) '" 30.00% - C " " 20.00% - ~ " '" 10.00% 0.00% - 2001 2002 2003 2004 2005 Fiscal Year BUDGET BY FUNCTION Economic Environment IGrowth Management As reported by the University of Florida Bureau of Economic and Business Research, 2004 Estimates of Population (delivered in the current fiscal year), the City of Sebastian ranks as being one of the top 100 cities in Florida according to population. In addition, Sebastian is approaching a point in its development evolution reflecting an approximate "build-out" rate of 57%. As such, the City continues to face cha]]enges relative to growth management. In the coming year, the budget will focus on ways to facilitate long range planning. This effort will promote "smart growth" and encourage new commercial and industrial development. To bring this philosophy into fruition, staff wi]] be working closely with the Council and advisory board to modify tree regulations, land development regulations and update the community's comprehensive plan. Accordingly, through these efforts, growth management practices wi]] help reflect and govern Sebastian's effort maintains and supports its sma]] town, good quality oflife atmosphere. Fiscal Year 2006 also brings continued funding and support of the Community Redevelopment Agency. This year over $300,000 of incremental tax revenue wi]] be pledge to move forward the concepts of the CRA Master plan. Specia]]y these items reinforce the CRA Board's intention to promote historic themes and an ambiance that promote good land practices and themes that are unique to Sebastian. Community Safety The Sebastian Police Department (SPD) has been worldng diligently to augment both operations and expectations since the agency received law enforcement accreditation from the Commission for Florida Law Enforcement Accreditation nearly three years ago. This designation has markedly increased SPD's ability to prevent and control crime through more effective and efficient delivery of law enforcement services to the community. Essentia]]y, maintaining accreditation will continue to serve as a yardstick to measure the effectiveness of SPD's programs and services, augmenting standards and practices agency wide. Such an arrangement is most appropriate in that growth oriented communities like Sebastian, tend to experience higher incidence of crime as populations continue to diversify and expand. Although the City of Sebastian continues to remain as one of the fastest growing municipalities in Florida (ranked 48th by the University of Florida Bureau of Business and Economic Research Estimates of Population, Census CML-9 Summary 2004, Rank of Top 100 Cities in Florida by Percent Population Change, an increase of four positions above the previous year's position of 52nd), crime rates have fortunately remained consistently low. As referenced in the Sebastian Police Department 2004 Annual Report, SPD has been quite successful in providing quality law enforcement services to the community. The Fiscal Year 2006 Proposed Budget also supports the continuation of two progressive safety programs recently initiated in the community, the SPD K-9 Unit and the Sebastian Marine Patrol. The K-9 initiative became possible as a result of numerous charitable efforts in the community, including unsolicited seed funds donated by pupils at Pelican Island Elementary School, as well as contributions from private individuals and area businesses. Employment of police K-9 units will continue to assist officers by conducting extremely sensitive investigations, including narcotics detection and locating missing persons, as well as to help track criminal suspects more expeditiously. The Sebastian Marine Patrol Program was started with a 50% grant from the Florida Inland Navigational District. We were able to assign a patrol officer to the boat last summer and we are currently involved in educational and enforcement actions that most of the boaters are accepting with open arms. Transportation The Department of Engineering continues working on a long-term street-resurfacing program for the next 10 to 15 years. City administration will also continue to program funding for streetscape projects to help maintain public safety and beautification efforts. In addition, capital improvement programming for sidewalk installation throughout the City will continue for both the short and long term by the Department of Engineering as funding and resources permit. Fiscal Year 2006 includes plans for beginning the design and engineering of the Fleming Street and Laconia Street extensions. In April of 2003, the City of Sebastian was awarded a $700,000 grant from the State of Florida Small Cities Community Development Block Grant (CDBG) program to help [mance implementation of an aggressive infrastructure improvement program in the Louisiana Avenue Area, considered by state officials to be the one "blighted" area of the community. Improvements include drainage enhancement, resurfacing and reconstruction of street, and street lighting. This project is slated for completion in early Fiscal Year 2006. Airport The Fiscal Year 2002 adoption of the current Sebastian Municipal Airport (SMA) Master Plan has yielded numerous successes and accomplishments involving the ability to receive federal and state grants, which permitted for much needed infrastructure improvements at the Airport. A significant accomplishment during the current year, pursuant to principles and goals of the SMA plan included the completion and reactivation of Runway 8-26 (formerly 9-27). The opening of Runway 8-26 has enabled SMA to permanently close existing Runway 13-3 I. As referenced in tlle plan, this action will result in both more commercial and industrial property to continue the development and construction of SMA Corporate Park West, as well as minimize air traffic over various areas of Sebastian and Roseland residential neighborhoods. In addition, the old asphalt where Runway 13-31 once existed will be refurbished into a new entry road (Corporate Park Drive), creating access for additional property to accommodate both future aviation and non-aviation development. As Sebastian Municipal Airport's infrastructure is being developed to attract businesses and create jobs in our community, a comprehensive business plan is now being developed, with the assistance of the Florida Department of Transportation, to ensure realistic and sound measures are implemented to assist in maintaining economic development and self-sufficiency for the airport. A thorough business plan is not only critical to the economic viability of the Sebastian Municipal Airport, but also aids the City of Sebastian in controlling growth by establishing minimum standards and guidelines for both aviation and non-aviation development, as demand increases for leaseholds at the airport. CML-IO Physical Environment In response to the need to comprehensively address and implement long-term solutions to community drainage and other stormwater related problems, City Council established a stormwater utility that levies an annual fee on a per unit/property basis throughout the community. Since the inception of fee coIlection in Fiscal Year 2002, the City has received $2,95 I ,572 and estimates to receive approximately $804,980 in Fiscal Year 2006. The first success from implanting the stormwater utility fee is demonstrated by realizing community's first ever revenue bond dedicated specificaIly to finance large-scale comprehensive stormwater utility improvements. This authorization yielded an initial $5.6 miIlion commitment to help finance capital improvement programs that govern implementation of a series of projects designed to better facilitate drainage flow dynamics citywide. Such efforts include the implementation of stormwater improvements for Periwinkle Drive, Main Street Twin Ditch Program and creation of expanded stormwater capacity in the CoIlier Creek Waterway north of Sebastian Boulevard/County Road 512. City Council's recent authorization to move forward with the CoIlier Creek canal project requires some funding adjustments that involve the stormwater master plan, the 2003 Stormwater Utility Revenue Bonds, and the Stormwater Utility Special Revenue Fund. Not only are major capital improvements proposed, but the Fiscal Year 2006 Stormwater Budget also examines the potential of shifting spending priorities. Currently, stormwater maintenance is a one miIlion doIlar operation funded 84% through General Fund revenues and 14% through stormwater assessments. Stormwater maintenance has long been an issue for City residents. The upkeep of the ditches and swales has been an extreme chaIlenge for the Stormwater Division. Shortage of funding for maintenance crews and proper equipment has contributed to this issue and needs to be addressed by City management. Staff is exploring the possibility of outsourcing swale and ditch maintenance to enable City crews to focus efforts on different stormwater maintenance practices. This action is projected to more consistently maintain ditches and swales, while also reducing the number of swale drainage complaints. However, before funds can be aIlocated toward additional maintenance activities, increasing the 20% threshold (maximum aIlowable percentage of stormwater utility fees coIlected each year to be utilized for stormwater maintenance) established in the original stormwater resolution wiIl be considered by the Council. Culture and Recreation City administration wiIl continue to provide program funding for beautification and landscaping improvements throughout the City, as opportunities become available. With the completion of Friendship Park located at our new City HaIl Municipal Complex, we wiIl be proceeding in 2006 with the addition of a special needs playground. In Fiscal Year 2006, efforts continue to ensure that residents receive and enjoy quality recreational and leisure amenities. Summary There are a lot of numbers, indicators, projections, charts and graphs in this budget document. RightfuIly so, being that this budget reflects Sebastian's vision and focus on improving the quality of life for our citizens, businesses, and visitors respectively. This budget reflects community values, goals, objectives, and ideas. The Proposed Fiscal Year 2006 Budget continues to represent the character of a city whose unique identity distinguishes itself from other geographic areas of both Indian River County and throughout the Treasure Coast. City administration began finalizing its recommendations for next year's budget with 75% of the current fiscal year completed and 83% of the approved budget expended and 86% of the anticipated revenues coIlected. The projected Fiscal Year 2005 General Fund Undesignated Fund Balance remains healthy, in that it represents an amount equal to 18% of the General Fund expenditure budget. Fiscal Year 2006 wiIl mark the seventh consecutive year of administering a performance budget. This budget document contains two additional critical sections indicative of performance measurement, the accomplishment segment and performance indicator section for departments and divisions. However, make no mistake, this is a continuous process, as more work is required to truly solidify our belief that we are on the right track. CML- 11 Total appropriation for all funds is recommended to be $23,642,600. As such, the overall Fiscal Year 2006 Proposed Budget is financially sound and delivers services our residents have come to expect. FY 2005 FY 2006 Amended Recommended Dollar Percentage Budget Budget Change Change General Fund $ 11,491,915 $ 12,582,837 $ 1,090,922 9.49% Special Revenue Funds 4,892,498 4,561,203 $ (331,295) -6.77% Debt Service Fund 1,475,817 1,478,392 $ 2,575 0.17% Capital Projects Funds 2,816,688 999,693 $ (1,816,995) -64.51% Golf Course Fund 1,764,573 1,608,584 $ (155,989) -8.84% Airport Fund 432,093 406,801 $ (25,292) -5.85% Building (1) N/A 2,005,090 N/A TOTAL $ 22,873,584 $ 23,642,600 $ (1,236,074) -5.40% (1) Starting October 1,2005, Building Department will operate as an enterprise fund. Building Department FY 2005 budget is included in the General Fund. The Sebastian Management Team looks forward to working with the City Council during the upcoming budget workshop and public hearings, as well as welcomes the opportunity to address questions and concerns accordingly. In summary, the Fiscal Year 2006 Proposed Budget outlines and supports the city's good financial position; further expands city-wide beautification; continues attention to preserving and enhancing our community's small town atmosphere; encourages conservation initiatives; supportive of expanding private/public partnerships and economic development. Earlier this year, the nationally recognized Government Finance Officers Association awarded the Distinguished Budget Presentation Award to the City for its Fiscal Year 2005 budget document. This is the first time the City received this honor. This award is the highest form of recognition in governmental budgeting and represents a significant achievement by our City. A special and very personal thanks goes out to the Management Team who assisted the Office of the City Manager and the Finance Department in preparing this year's budget submission, including department directors who contributed invaluably in preparing the budget document. Our efforts to more thoroughly bench mark municipal services as well as highlight both performance indicators and accomplishments continues to improve and we hope the city and the general public will avail themselves of the many facts and figures contained in this budget document so that we can better meet the challenges and expectations of our residents. The city's administration and organization are up to the challenge and we look forward to another productive ye for our community. 'tted, ~;h-~ Shai Francis, CPA, CGFO Director of Finance CML-12 (IIY or SEBAS!I1lN ~.........." ....~. . . - . .. -==- --- ~== -==-- .- HOME OF PELICAN ISlAND 1225 MAIN STREET. SEBASTIAN, FLORIDA 32958 TELEPHONE: (772) 589-5330 . FAX (772) 589-5570 September 2, 2005 The Honorable Mayor Nathan B. McCollum and City Council City of Sebastian 1225 Main Street, City Hall Sebastian, Florida, USA Re: Fiscal Year 2006 Supplemental Budeet Messaee Dear Mayor McCollmll and City Council Members: Based on new information received by staff and your direction, several changes have been made to the proposed Fiscal Year 2005-06 Budget subsequent to the August 16, 2005 budget workshop. These changes reduce the originally proposed General Fund budget by $607,696 from $12,582,837 to $11,975,141. The reduction was largely made possible by a $546,496 reduction in health insurance premiums and a $61,200 reduction in worker's compensation premiums. The savings generated by these changes shall eliminate the need to use unrestricted reserve cash as a budget balancing mechanism ($347,295) and to further reduce the proposed millage rate from 4.1760 to 3.9325. TIns action decreases Ad Valorem tax revenue by $260,401. CURRENT MILLAGE ROLLED-BACK MILLAGE PROPOSED MILLAGE PERCENT DECREASE CITY OPERATING 4.5904 3.6996 3.9325 14.33% For illustrative purposes, the effect of the proposed millage on a home with an assessed value of$150,000 (net of homestead exemption) is presented below. CURRENT MILLAGE ROLLED-BACK MILLAGE PROPOSED MILLAGE PERCENT DECREASE TOTAL $6S8.56 $554.94 $589.88 ($98.68) CML-13 Included in the revised proposed budget, is the reduction of the new police officer positions from three to two, which generates $25,008 in savings. In addition, all the tentative salary increases related to the compression issue have been eliminated. The total saving generated is $25,818. These savings are set aside in General Fund non- departmental contingency account. This change does not increase or decrease the total General Fund proposed budget amount. The health insurance and worker's compensation premiums savings and the elimination of salary increases related to the compression issue also reduce each enterprise fund operating expenses. The savings are set aside in each respective fund's contingency account, which does not increase or decrease each fund's proposed budget amount. The savings generated for each fund are listed below: SUMMARY OF CONTINGENCY CHANGES Original Increase Revised Proposed Due to Proposed Contingency Changes Contingency General Fund $ 220,000 $ 50,826 $ 270,826 Golf Course Fund 16,574 16,574 Airporl Fund 33,408 10,255 43,663 Building 1,011,675 54,309 1,065,984 Total $ 1,265,083 $ 131,964 $ 1,397,047 Total revised appropriation for all funds is recommended to be $23,034,904. FY 2006 FY 2006 Original Revised Proposed Proposed Dollar Percentage Budget Budget Change Change General Fund $ 12,582,837 $ 11,975,141 $ (607,696) -4.83% Special Revenue Funds 4,56] ,203 4,56],203 $ 0.00% Debt Service Fund ],478,392 ],478,392 $ 0.00% Capital Projects Funds 999,693 999,693 $ 0.00% Go]f Course Fund ],608,584 ],608,584 $ 0.00% Airport Fund 406,80] 406,80] $ 0.00% Building 2,005,090 2,005,090 $ 0.00% TOTAL $ 23,642,600 $ 23,034,904 $ (607 ,696) -2.57% ClVIL-14 After making the above changes, the City of Sebastian full and part-time positions for FY 2005-06 are as follows: RECOMMENDED FULL-TIME AND PART-TIME POSITIONS FY 2005/2006 Increase/ FY 2004/2005 Proposed (Decrease) DepartmentlDivision FiT PIT FIT PiT FIT PiT City Council 0 5 0 5 0 0 City Manager 4 2 2 3 (2) ] Centra] Garage 3 0 3 0 0 0 City Clerk 4 0 4 1 0 ] City Attorney 2 0 2 0 0 0 Finance 5 0 6 0 ] 0 Mgmt Information Svcs 2 0 3 0 I 0 I-Iuman Resources 3 0 3 0 0 0 Police Department 55 8 58 8 2 0 Engineeling 6 4 6 4 0 0 Stonnwater Utility 13 0 ]3 0 0 0 Roads & Drainage 12 1 12 ] 0 0 Bnilding Maintenance 2 0 2 0 0 0 Parks & Recreation 15 17 16 11 1 (6) Cemetery 2 0 2 0 0 0 Grmvth Management 4 0 4 0 0 0 Building Department 9 0 11 0 2 0 Golf Course Administration 3 12 3 12 0 0 Golf Course Carts 0 7 0 7 0 0 Allport 3 ] 3 2 0 ] SUB-TOTALS ]47 57 ]53 54 5 (3) TOTALS 204 207 2 CML-15 City 01 SEBASTI4N ~ ~ . -. .--' HOME OF PELICAN ISlAND 1225 MAIN STREET. SEBASTIAN, FLORIDA 32958 TELEPHONE: (772) 589-5330 . FAX (772) 589-5570 September 21,2005 The Honorable Mayor Nathan B. McCollum and City Council City of Sebastian 1225 Main Street, City Hall Sebastian, Florida, USA Re: Fiscal Year 2006 Supplemental Budget Message Dear Mayor McCollum and City Council Members: At the final budget hearing, Council authorized the City Manager to put the skate park program back in the FY 2005/06 adopted budget. In order to facilitate the process without changing the total General Fund adopted budget amount, the General Fund contingency account was reduced by $32,773 to fully fund the skate park program with six (6) part- time skate park attendants. A budget amendment to increase the General Fund charge for services for skate park fees in the amount of $20,000 will be included in the City's FY 2005/06 first quarter budget amendment package. The amount will be allocated to General Fund contingency account for future emergency purposes. Sincerely, CML-16 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET( COMMUNITY PROFILE General Description The City of Sebastian, Florida is located in Indian River County approximately midway through the east coast of the Florida Peninsula (between Melbourne and Vero Beach) in an area known as the Treasure Coast. It is recognized as the Home of Pelican Island, the first designated wildlife refuge in the United States, a Millennium City, and a Tree City USA. The City of Sebastian was first incorporated as the Town of Sebastian in 1924. In the late 1950s General Development Corporation purchased the land from the Mackle family ofMiarni and began the development of a planned community that is now the City of Sebastian. The City has a population of approximately 20,000 living in an area of approximately 14.536 square miles. The City has seen rapid growth in the past several years and it is anticipated to continue. The City of Sebastian boasts beautiful parks, public and private elementary schools, middle schools, and a high school just outside of its limits, an unobstructed view of the intra-coastal waterway in the Indian River Lagoon along its riverfront district, close proximity to Atlantic beaches, a police department, shops and restaurants, many churches, several City festivals each year, monthly arts and crafts shows, concerts in the park, a municipal golf course and airport, and a central location with easy access to 1-95 and the Florida Tumpike. Education The city of Sebastian hosts five public schools: Pelican Island Elementary School (pK through Grade 5); Sebastian Elementary School (pK through Grade 5); Sebastian Junior High Charter School (Grades 6, 7, 8); Sebastian River Middle School (Grades 6, 7, 8); and Sebastian River Senior High School (Grades 9 through 12). Higher education is also available in the Sebastian area. There are two 2-year colleges, Indian River Community College and Brevard Community College, and one 4-year institution, Florida Institute of Technology (Florida Tech). Sixty minutes to the northwest, Orlando hosts a number of colleges and universities offering academic and trade curriculum. Workforce Retail sales and the service industries remain the largest sectors of employment in Sebastian area. The historical overall unemployment rate for the area over the past ten years and the projected unemployment rate for the next ten years are greater than that of the state of Florida. This high number indicates that the influx of residents to the area continues to outpace job creation. According to the U.S. Census Bureau (2000), 86% of the population age 25 or older are high school graduates and 23.1 % hold a bachelor's degree or higher. The geographical area of the City of Sebastian, just north of the Treasure Coast, houses a number of high-tech industries including NASA and various aerospace industry-related businesses. This attracts a workforce with a higher than average education and technical skills to the vicinity. The area median age for 2004 was 48.1 per Bureau of Economic and Business Research and median household income for 2002 was $39,615 per U.S Census Bureau. 1 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ Major employers in the County are shown below along with their approximate level of employment as of December 2004. Major Employers in Indian River County Establishment School District oflndian River County lndian River Memorial Hospital lndian River County Publix Supermarkets The New Piper Aircraft Hale lndian River Groves City ofVero Beach Sebastian River Medical Center Wal-Mart John's Island lndian River Estates Gracewood Fruit Company, LLC Visiting Nurse Association Grand Harbor Management Disney's Vero Beach Resort City of Sebastian Macho Products, lnc./MDI Flight Safety lnternational Graves Brothers Dodgertown Complex Winn-Dixie KB Home Sun Ag. lnc. Industrv/Product Government Health Care Government Retail Grocery Manufacturer Citrus Government Health Care Retail ResidentialIResort Retirement/Life Care Citrus Health Care Developer Resort Hotel Government Manufacturer Flight lnstruction Citrus Convention/Sports Retail Grocery Home Builder Citrus, Agric. Source: Iodian River County Cbamber of Commerce 2 Emploved 2,027 1,373 1,445 931 950 650 600 525 505 500 399 330 297 290 289 212 200 199 190 177 175 123 120 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ Population/Growth The City of Sebastian has undergone significant growth in the last ten years. The annual growth rate in Indian River County is projected to be 1.9% versus the State of Florida's annual growth rate projection of 1.6%. The City continues to remain as one of the fastest growing municipalities in Florida (ranked 48th by the University of Florida Bureau of Business and Economic Research Estimates of Population, Census Summary 2004, Rank of Top 100 Cities in Florida by Percent Population Change, an increase of four positions above the previous year's position of 52od). In addition, Sebastian is approaching a point in its development evolution reflecting an approximate "build-out" rate of 57%. The City continues to face challenges relative to growth management, as a tremendous ability to grow and develop, both in residential and commercially zoned areas of the community exist. With such dynamics, new commercial and industrial facilities will likely be proposed in response to respective market demands indicative of an expanding population. Accordingly, it becomes necessary to continue initiatives to facilitate long-range planning and growth management practices to help reflect and govern Sebastian's efforts to maintain and support its small town, good quality of life atmosphere. City of Sebastian Population 1990 to 2004 25000 -. 8 20000 .- <; 15000 "[ 10000 ~ 5000 o P.lC) P.l" P.l'" P.l'" P.lb< P.l~ P.lco B' P.l'b P.lCIJ >:>C) >:>" >:>'" >:>'" ~ ,,'li ,,'li ,,'li ,,'li ,,'li ,,'li ,,'li ,,'li ,,'li ,,'li ",<:5 ",<:5 '19 '19 ",<:5 Year Source: University of Florida, Bureau ofEconornic and Business Research 3 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ TOTAL BUDGET SUMMARY INTRODUCTION The annual budget for the City of Sebastian is divided into four major components, which include all appropriations for the city. The total budget, including all four components, is $23,034,904. The four components include the following: · Operating Budget: The operating budget finances the day-to day provision of city services. The budgeted amount for Fiscal Year 2005/06 is $17,661,442. · Capital Projects Budget: The Capital Projects budget funds the construction of city facilities, such as roads, drainage, and parks projects. The budgeted amount for Fiscal Year 2005/06 is $845,000. . Debt Service Budget: The debt service budget funds scheduled debt service payments for city's long- term debts. The budgeted amount for Fiscal Year 2005/06 is $2,235,275. · ContingencylReserve: The contingencylreserve appropriation, which is made up of fund reserves and is available to cover emergency expenses or revenue shortage. The contingency/reserve budget for Fiscal Year 2005/06 totals $2,293,187. The percentages of each component of the total budget are presented in the graph below. City of Sebastian, Florida FY 2005/06 Total Appropriations $23,034,904 Debt Service 9.7% \ Capital Projects 3.67% Contingency 9.96% Operating 76.67% 4 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ FY 2005/06 BUDGET SUMMARY FOR ALL FUNDS SPECIAL DEBT CAPITAL GENERAL REVENUE SERVICE PROJECTS ENTERPRISE ALL FUND FUNDS FUNDS FUNDS FUNDS FUNDS ESTIMATED REVENUES: Taxes: Ad Valorem $ 4,233,424 $ $ $ $ $ 4,233,424 Sales and Use Taxes 3,260,000 3,260,000 Utility Service 2,018,250 2,018,250 Licenses and Permits 243,280 1,178,600 1,421,880 Intergovernmental Revenue 2,288,405 9,894 2,298,299 Charges For Services 481,669 1,979,135 2,460,804 Fines and Forfeitures 71,625 5,000 76,625 Franchise Fees 879,700 879,700 Stormwater Assessment 804,980 804,980 Recreation Impact Fees 360,000 360,000 Miscellaneous Revenue 167,720 84,200 7,980 60,250 320,150 TOTAL ESTIMATED REVENUES 10,384,073 4,524,074 7,980 3,217,985 18,134,112 Transfers-In (I) 643,362 1,470,412 999,693 802,490 3,915,957 Cash Balances Brought Forward 947,706 37,129 984,835 TOTAL ESTIMATED REVENUES, BALANCES AND TRANSFERS $11,975,141 $4,561,203 $ 1,478,392 $ 999,693 $4,020,475 $23,034,904 EXPENDITURE/EXPENSES: General Government $ 2,797,340 $ 300 $ 300,000 $ $ 3,097,640 Public Safety 4,165,239 19,894 939,106 5,124,239 Physical Environment 1,424,183 3,500 1,427,683 Transportation 1,550,740 209,129 300,000 363,138 2,423,007 Culture and Recreation 997,096 245,000 1,284,820 2,526,916 Debt Service 300,000 1,473,392 154,693 307,190 2,235,275 TOTAL EXPENDITURE/EXPENSES 10,934,598 532,523 1,473,692 999,693 2,894,254 16,834,760 Transfers-Out (1) 802,490 3,104,467 3,906,957 Reserves 238,053 924,213 4,700 1,126,221 2,293,187 TOTAL EXPENDITURES/EXPENSES, TRANSFERS AND RESERVES $11,975,141 $4,561,203 $ 1,478,392 $ 999,693 $4,020,475 $23,034,904 (1) The difference between the transfers-in and the transfers-out represents a transfer from the Cemetery Trust Fund to the General Fund for capital equipment purchase. The Cemetery Trust Fund is not a budgeted fund and therefore is not included in the FY 2005-06 aunual budget. 5 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDG SUMMARY OF REVENUES Total revenues available to the city in FY 2005/06 from all sources are estimated at $23,034,904. As illustrated in the graph below, tax revenues make up approximately 41.3% of total budgeted revenues. Tax revenues include ad valorem taxes, discretionary sales tax, and utility service tax. Intergovernmental revenues malce up 9.98% ohevenues. These are comprised of state shared revenues and federal grants, state grants, and local grants. Charges for services represent an additional 10.98% of revenues, and are generated mainly by the enterprise activities of the city. City of Sebastian, Florida Total Budgeted Revenue by Sources FY 2005/06 Transfers-In 17.00% Cash Forward 4.28% Miscellaneous 1 39% "\ . \ Rec. Impact Fee \ 1.56% -----------. I Assessment3%- ~ Franchise Fees 3.82% Fines 0.33%-' Ch F arges 'or Services 10.98% Taxes //41.3% The table presented below provides a summary of the changes in the FY 2005/06 revenues compared to the FY 2004/05 budget. Intergovernmental Revenue has a decrease of 31.64% mainly due to the FEMA reimbursement for hurricane Frances and Jeanne in FY 2004/05. Fine and forfeitures has a decrease of 38% mainly due to the change in the Florida Constitution, which has shifted the fine revenues from cities to the court system. Starting October 1, 2005, the Building Department will operate as an enterprise fund. Cash forward has an increase of approximately 18% mainly due to the one time transfer of fund balance reserve to the Building Department for the change of fund type. Total Budgeted Revenue Actual Actual Budget Budget Increase % Increasel FY 2002/03 FY 2003/04 FY?004/05 FY 2005106 (Decrease) Decrease Taxes $ 7,325,932 $ 8,179,344 $ 8,723,550 $ 9,511,674 $ 788,124 9.03% Licenses and Permits 878,097 1,867,920 1,317,494 1,421,880 104,386 7.92% Intergovernmental Revenue 1,785,237 3,183,096 3,361,977 2,298,299 (1,063,678) -31.64% Charges For Services 1,683,869 2,055,163 1,971,334 2,460,804 489,470 24.83% Fines and Forfeitures 119,752 118,918 123,615 76,625 (46,990) -38.01% Franchise Fees 756,194 770,600 844,293 879,700 35,407 4.191X. Stormwater Assessment 792,018 757,712 804,980 804,980 0.00% Recreation Impact Fee 395,850 557,700 360,000 360,000 0.00% Miscellaneous Revenue 376,785 828,885 503,491 320,150 (183,341) -36.41% Total Operating revenues I $ 14,113,734 $ 18,319,338 $ 18,010,734 $ 18,134,112 $ 123,378 0.69%1 Debt Proceeds 9,500,000 7,756,780 0.00% Capital Contribution 1,149,437 2,451,212 0.00% Transfers-In 3,526,908 3,191,598 4,031,763 3,915,957 (115,806) -2.87% Cash Forward 831,087 984,835 153,748 18.50% Total Revenues 1$ 28,290,079 $ 31,718,928 $ 22,873,584 $ 23,034,904 $ 161,320 0.71%1 6 ITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET The following is an overview and analysis of all the major revenue sources for the city. The overview provides a description of the revenue and the authority to collect such revenue. The analysis provides up to ten years trend for each major revenue source. Taxes Ad Valorem Taxes Florida Statutes provide the authority for municipal governments to adjust their property tax rates. Article 7 of the Florida Constitution allows municipalities to levy property taxes (section 9), creates the homestead exemption (section 6) and exempts motor vehicles (automobiles, boats, and mobile homes) from property taxation (sectionl). The value of property is determined by the County Property Appraiser (Florida Statute 192.042). The Property Appraiser assesses each property within the County for that property's value in its highest and best use. Any applicable exemptions are deducted from this total to arrive at the taxable value. Millage rates are charged against the taxable value to arrive at the total tax on each parceL One mill equals a $1 tax for each $1,000 of taxable value. Due to discounts, non-payments and possible Value Adjustment Board changes, it is prudent to budget at less than 100% of assessed property tax revenue. Florida Statute 200.065(2)(a) 1 requires cities to budget at least 95% of taxable value. In FY 2005/06 the city has budgeted at 95%, or $4,204,924. Ad valorem taxes, or property taxes, provide approximately 18.25% of the city's total revenues. The ad valorem taxes are recorded in the city's general fund. The graphs below illustrate a significant increase in ad valorem revenues and property value over the last several years. The rise of ad valorem tax revenue have been generated largely by increase in property value, as millage rates have generally remained unchanged or have declined over that period. A summary of city's millage rates since 1986 is located in the schedule section of this document on page 211. City of Sebastian, Florida Ad Valorem Revenues Ul $5 ~ ~~ ~ $2 $1 $0 ~ P.l'" P.l'1l ~Cl ~'" ~'), ~":J ~ ~~ ~ro ",Cli ",Cli ",Cli rps rps rps rps '),<:5 '),<:5 rps City of Sebastian, Florida Taxable Property Values Ul " ~ ~ $1,500 $1,000 $500 - $0 ~ g,'" P.lOJ ~Cl ~" ~'j, ~":J Rl>' s:>~ ~ro "Cli "Cli "q; <fl 'j,CS <fl <fl <fl <fl <fl 7 ITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET Utility Services Tax Utility Services Tax is a tax levied on purchases of electricity, water, and LP gas services on customers within the city limits. A rate of 10% of the monthly purchase price is applied for such services. Tax is collected per Florida Statute 166.231 and city Code of Ordinances Sec. 94-26. Majority part of the Utility Services Taxes is from Electric Utility Service Tax. For FY 2005/06, $1,050,000 is estimated to be received based on trend analysis. The Utility Services Tax revenues are recorded in the General Fund. It provides approximately 4.6% of the city's total revenues. The graph below illustrates a steady increase in Utility Services Tax, which is population driven. The significant increase in revenue from FY 1999 to FY 2000 is due to the removal ofthe $2.50 Utility Services Tax cap by the City Council. City of Sebastian, Florida Electric Utility Services Tax $1,500,000 $1,250,000 $1,000,000 $750,000 $500,000 $250,000 $0 g,'\ g,'O g,<:; s:><:l s:>" s:>'l- s:>":J cl" s:>'" s:><O ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ <<'" ~ ~ ~ <<'" <<'" <<'" <<'" <<'" <<'" The Communication Service Tax replaced the franchise fee for dealers of communications services (including, but not limited to, phone and cable TV services). The tax in the city is 5% ofthe sales price on all taxable sales of communication services provided within the municipality. The revenue estimate for FY 2005/06 is $765,000, which is provided by the Legislative Committee on Intergovernmental Relations (LCIR). The Communication Service Tax is recorded in the city's general fund. Discretionary Sales Tax The discretionary sales tax is a seventh-cent or an additional one-cent sales tax levied by Indian River County. Indian River County voters passed the Optional One-cent Sales Tax in March 1989 to be used for infrastructure needs of the County. The tax is effective for a fifteen-year period. In November of 2002, an extension was approved by voter referendum to extend the Optional One-Cent Sales Tax another fifteen years until December 31, 2019. The tax funds are distributed to participating cities within the County on a percentage basis determined by the city's population. The city receives the monthly distribution approximately two months after the retail sales talee place. For FY 2005/06, $2,500,000 is estimated to be received based on the trend analysis. Which is a 4.2% increase from the FY 2004/05 collection level. The Discretionary Sales Tax revenues are recorded in a special revenue fund. The Discretionary Sales Tax provides approximately 10.35% of the city's total projected revenues. The funds can only be used to finance, plan, and construct infrastructure, land acquisition for recreation or preservation, and land improvement. Therefore reducing the burden of such costs on ad valorem taxes. 8 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE The graph below illustrates a steady increase in Optional One-Cent Sales Tax, which is population driven. City of Sebastian, Florida Discretionary Sales Tax $3,000,000 - $2,000,000 - $1,000,000 - $0, [llOj !;:)Cl !;:)" !;:)'1- !;:)"J cl" !;:)~ !;:)CO "q; '1-'<5 rps rfl rps '1-'<5 rps rps <<--\. <<--\. <<--\. <<--\. <<--\. <<--\. <<--\. <<--\. Local Option Gas Tax The Local Option Gas Tax is a six-cent per gallon tax levied by Indian River County. The tax funds are distributed to participating cities within the County on a percentage basis determined by the city's population and amount of annual transportation-type expenditures. For FY 2005/06, $760,000 is estimated to be received based on the anticipated increase in population and transportation related expenditures. The Local Option Gas Tax revenues are recorded in a special revenue fund, which provides approximately 3.3% of the city's total projected revenues. The revenue is restricted for use in transportation projects, thus reducing the burden of such costs on ad valorem taxes. The graph below illustrates a steady increase in Local Option Gas Tax. City of Sebastian, Florida Local Option Gas Tax $800,000 $600,000 -, $400,000 -.., $200,000 ... $0 [llOj !;:)Cl !;:)" !;:)'1- !;:)"J cl" !;:)~ !;:)co t~ rps rps rps rps rps rps rps <<.... <<-I. <<-I. <<--\. <<-I. <<-I. <<--\. <<--\. FRANCmSE FEES Franchise fees are paid by utility providers (electricity, solid waste) for their use of city streets and property in providing their services. The franchise fee is 6% of the utility provider's gross receipts. The majority part of the city's franchise fees revenues comes from electricity franchise fees, Franchise fees have grown along with population over the last few years, and should continue for the future. For FY 2005/06, $879,700 is budgeted for franchise fees revenues, which represent an increase of 2.9% from the FY 2004/05 collection level. The franchise fee revenues are recorded in the General Fund. It provides approximately 3.8% of the city's total revenues. 9 ITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET The graph below illustrates a steady increase in electric franchise fees, which is population driven. City of Sebastian, Florida Electric Franchise Fees $1,000,000 $750,000 $500,000 $250,000 ': 'm $0 -,"" ~ g,'b g,CiJ r;:,<;) r;:," r;:,'j, 5:>" d" r;:,~ r;:,'" "q; "q; "q; 'j,'<5 '15' '15' 'j,'<5 'j,'<5 'j,'<5 '15' <<""' <<""' <<""' <<""' <<""' <<"", <<""' <<""' <<""' <<""' INTERGOVERNMENTAL REVENUES Local Half-Cent Sales Tax Sales Tax, pursuant to Chapter 212 Florida Statutes, are collected by businesses and remitted to the State of Florida. In 1982, the Florida Legislature created the "Local Government Half-Cent Sales Tax Fund" program. The program is administered by the Florida Department of Revenue. Monies in this trust fund are distributed monthly to eligible counties and municipalities. The city receives the monthly distribution approximately two months after the retail sales take place. Each June, the Legislative Committee on Intergovernmental Relations (LClR) provides a forecast of the estimated sales tax distribution. As part of the Half-Cent Sales Tax program, the Florida Legislature earmarks a percentage of the State sales tax collected in each county for distribution to cities in that county according to a population based formula (Florida Statute 218.61). As a result of recent legislation (HE ll3-A), effective July 1, 2004 the percentage of sales tax revenue allocated for distribution to cities will be reduced from 9.653% to 8.814%. Under the legislation, cities are supposed to be "held harmless" by a corresponding increase in Municipal Revenue Sharing. The Local Half-Cent Sales Tax is recorded in the city's general fund. It provides approximately 6.4% of the city's total revenues. The graph below illustrates a significant increase in the Local Half-Cent Sales Tax revenue from FY 1996/97 through FY 2005/06. The anticipated revenue for FY 2005/06 is based on the forecast provided by the Legislative Committee on Intergovernmental Relations (LClR). The revenue estimate reflects the authorized changes in the State's sales tax share of the Local Government Half-Cent Sales Tax Program that are incorporated within Chapter 2003-402, L.O.F (Laws of Florida) and Chapter 2003-404, L.O.F. City of Sebastian, Florida Local Half-Cent Sales Tax $2,000,000 $1,500,000 $1,000,000 $500,000 $0., ~.~ ~ ~ ~ ~ ~ d" ~ ~ "q; "q; "q;'j,'<5'15' '15' 'j,'<5 '15' '15' 'j,'<5 <<""' <<""' <<""' <<""' <<""' <<""' <<""' <<""' <<""' <<""' 10 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI CHARGES FOR SERVICES Building Deoartment Revenues The Building Department has been part of the city's General Fund operation. Starting October 1, 2005, the Building Department will operate as an enterprise fund of the city due to the financial restructuring effort. A major part of the Building Department Revenue sources is building permit fees. The low interest rate environment and new annexations over the past few years have caused a substantial increase in citywide building activity. The trend of strong Building Department revenues should continue as the city is experiencing strong population growth. The graph below illustrates a significant increase in the building permit fees from FY 2000 through FY 2004. The decrease in revenue estimates for FY 2005 and FY 2006 reflect the impact of the two major hurricanes that carne through the city during the last month of the FY 2004. In addition, building activities are very sensitive to economic changes, and this type of revenues can quicldy decline if there is a downturn in the economy. Building Department revenues are continuously monitored; any adjustments to reflect economic changes shall be made during the budget year. City of Sebastian, Florida Bnilding Permit Fees $1,500,000 $1,000,000 - $500,000 . $0., B' g,'b g,'il >:><:l >:>" >:>'" >:>"" ~ >:>~ >:>co ,,'15 ,,'15 ,,'15 rps ",\:5 ",\:5 ",\:5 ",\:5 rps ",\:5 x'" x'" x'" x'" x'" x'" x'" x'" x'" x'" ASSESSMENT Stormwater Assessment Revenues The City of Sebastian started to assess city residents Stormwater Utility Fees for the purpose of managing the city's stormwater system in Fiscal Year 2001102. The fee is based on a single residential ERU in the amount of $4.00 per month, or $48.00 per year (City Ordinance 0-01-16, 0-04-15, and 0-05-16). This revenue source is used to provide a dedicated funding source for the purpose of managing the city's stormwater system, to prepare, construct and manage betterments and improvements to the stormwater system, to regulate the use of the stormwater system, and perform routine maintenance and minor improvements. Revenue estimate is based on actual residential ERU as of August 31st each year. For FY 2005/06, the revenue is estimated to be $847,347. This represents a 5.2% increase from FY 2004/05, primarily due to the increase in new home constructions experienced in the city. The Stormwater Utility Fee revenues are recorded in the Special Revenue Fund. It provides approximately 3.5% of the city's total revenues. 11 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE The graph below illustrates a steady increase in Stormwater Utility Fees, which is population driven. City of Sebastian, Florida Stormwater Utility Fees $900,000 $850,000 $800,000 - $750,000 $700,000 $650,000 $600,000 FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 SUMMARY OF APPROPRIATIONS City services are provided through the City Council, three charter officers, twenty operating departments/divisions (excluding the golf course, airport administration, and building department), and are all supported by the General Fund. The Exhibit S-I on page 13 compares the revised General Fund departmental expenditure budget for the FY 2004/05 with the approved expenditure budget for FY 2005/06. o Total increase of 9.39% for the General Fund represents an increase of four full-time and two part- time positions, decrease in health and worker's compensation insurance premiums, annual salary increases, as well as an increase in vehicle fuel costs. o City Manager decrease of 39.83% reflects the elimination of one full-time position (General Service Administrator) and the transferring of one full-time position (Buyer) to the Finance Department. o Management Information System Division increase of 33.25% provides for one full-time system analyst position. o Police Administration decrease of 34.57% reflects one unfunded captain position in the FY 2005/06. o Police Code Enforcement Division increase of 21.44% reflects the addition of one code enforcement officer position in the second part of the FY 2004/05. o Stormwater Utility Division increase of 21.24% reflects the additional funding from the Stormwater Utilities Fund for the swales and ditches maintenance. o Building Maintenance Division decrease of 44.58% reflects the budgeted repair and maintenance costs associated with the two major hurricanes in FY 2004/05. o Non-departmental increase of 104% reflects a one-time transfer of Building Department unspent building permit fees from the General Fund to the Building Department. Starting October I, 2005, the Building Department will operate as an enterprise fund instead of being included as part of the General Fund operations. 12 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET! Exhibit 8-1 Appropriation Comparison By Department/Division General Fund FY 05/06 % Org FY 02/03 FY 03/04 FY 04/05 Adopted Increase Increase Code Descrintion Actual Actual Budeet Budeet (Decease ) (Decrease) 010001 City Council $ 44,532 $ 33,692 $ 42,807 $ 41,244 $ (1,563) -3.65% 010005 City Manager 301,241 331,783 395,791 238,145 (157,646) -39.83% 010009 City Clerk 253,321 284,112 319,165 333,135 13,970 4.38% 010010 City Attorney 123,787 134,102 184,065 189,906 5,841 3.17% 010020 Finance 324,771 346,610 381,791 426,647 44,856 11.75% 010021 Management Information Svs 102,473 131,445 145,529 193,918 48,389 33.25% 010035 Human Resources 192,027 211,167 211,955 217,526 5,571 2.63% 010040 Police Special Operations N/A N/A 293,035 345,957 52,922 18.06% 010041 Police Administration 164,397 291,585 303,777 198,772 (105,005) -34.57% 010042 Police School Resource 119,631 126,818 167,396 175,525 8,129 4.86% 010043 Police Patrol Division 1,597,915 1,786,368 1,740,985 1,839,690 98,705 5.67% 010044 Community Policing Unit 127,839 124,271 144,910 139,592 (5,318) -3.67% 010045 Code Enforcement Division 89,429 107,468 129,369 157,102 27,733 21.44% 010046 Professional Standards N/A 93,966 105,365 112,096 6,731 6.39% 010047 Police Detective Division 423,792 368,074 503,927 494,510 (9,417) -1.87% 010048 Police Support Services 274,908 254,347 285,508 292,968 7,460 2.61% 010049 Police Dispatch Unit 360,493 360,531 421,554 409,027 (12,527) -2.97% 010051 Engineering 416,890 470,632 458,867 480,215 21,348 4.65% 010053 Storm water Utility 813 ,907 779,413 1,053,205 1,276,957 223,752 21.24% 010052 Roads and Maintenance 853,688 1,639,126 755,035 874,062 119,027 15.76% 010054 Garage 161,850 170,996 189,413 196,463 7,050 3.72% 010056 Building Maintenance 226,691 N/A 395,185 219,003 (176,182) -44.58% 010057 Parks and Recreation 672,179 769,039 999,345 997,096 (2,249) -0.23% 010059 Cemetery 113,650 139,846 177,247 147,226 (30,021) -16.94% 010080 Growth Management 209,351 236,868 258,046 279,896 21,850 8.47% 010085 Building Department 408,937 518,236 596,354 N/A N/A N/A 010099 Non-Departmental 734,148 578,841 832,289 1,698,463 866,174 104.07% Total General Fund Expenditures $ 9,111,846 $ 10,289,336 $11,491,915 $11,975,141 $ 1,079,580 9.39% 13 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ Exhibit S-2 compares the revised General Fund expenditure by category budget for FY 2004/05 with the approved expenditure budget for FY 2005/06. D Salaries and benefits decrease reflects cost savings generated from the new health insurance and worker's compensation insurance contracts. D Operating expenditures increase mainly due to vehicle fuel cost increase. D Capital outlay decrease mainly due to a large capital outlay for stormwater equipment in FY 2004/05. D The increase in interfund transfers out is due to the one time transfer of unspent building permit fees from the General Fund to the Building Department Fund. Starting October 1, 2005, the Building Departroent will operate as an enterprise fund instead of being included as part of the General Fund operations. D The increase in contingency is due to the establishment ofrequired contingency fund based on city's adopted financial policy. Exhibit 8-2 Appropriation Comparison By Category General Fund FY 05/06 % FY 02/03 FY 03/04 FY 04/05 Adopted Increase Increase By Major Category Actual Actual Budeet Budeet (Decease) (Decrease) Salaries and Benefits $ 6,561,859 $ 7,544,709 $ 8,473,00] $ 7,933,278 $ (539,723) -6.37% Operating Expenditures 1,527,456 2,398,808 2,285,586 2,464,509 178,923 7.83% Capital Outlays 508,755 339,3]9 563,328 536,811 (26,5]7) -4.71% Grants and Aids 200 N/A Interfund Transfers Out 284,000 6,500 802,490 802,490 N/A Contingency ] 70,000 238,053 68,053 40.03% Total $ 8,882,269 $ 10,289,336 $ ] 1,49],9]5 $ 11,975,141 $ 483,226 4.20% 14 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETij Exhibit 8-3 compares the revised total expenditure budget for FY 2004/05 with the approved expenditure budget by fund for FY 2005/06 Exhibit 8-3 Total Budget Comparisou By Fund FY 02/03 FY 03/04 Actual Actual FY 05/06 % Expenditures/ Expenditures/ FY 04/05 Adopted Increase Increase Fund name Exocnses Exoenses Bnd!!et Bud!!et (Decease) (Decrease) General Fund $ 9,111,846 $ 10,289,336 $ 11,491,915 $ 11,975,141 $ 483,226 4.20% Special Revenue Funds Community Developmeot Block Grant (I) 63,300 685,000 (685,000) -100.00% Local Option Gas Tax 700,281 718,555 781,971 809,129 27,158 3.47% Discretionary Sales Tax (2) 2,210,565 2,134,557 2,265,000 2,525,000 260,000 11.48% Recreation Impact Fee 190,000 137,927 364,500 372,000 7,500 2.06% Stormwater Utility Fee Fund 164,470 376,993 831,980 835,180 3,200 0.38% Law Enforcement Forfeiture Fund (3) 19,581 10,959 12,348 10,000 (2,348) -19.02% G.R.E.A.T Program Fund 9,529 10,279 9,894 9,894 0.00% Debt Service Funds Discretionary Sales Surtax Revenue Bonds 686,158 808,070 1,033,844 1,040,544 6,700 0.65% Stormwater Utility Revenue Bonds 419,211 441,973 437,848 (4,125) -0.93% Capital Project Funds (4) 4,079,118 9,672,917 2,816,688 999,693 (1,816,995) -64.51 % Enterprise Funds Golf Course Fund (5) 1,237,884 1,298,427 1,764,573 1,608,584 (155,989) -8.84% Airport Fund (6) 354,905 230,874 432,093 406,801 (25,292) -5.85% Building Department (7) N/A N/A N/A 2,005,090 N/A N/A Total All Funds $ 18,764,337 $ 26,171,405 $ 22,931,779 $ 23,034,904 $ (1,901,965) -8.29% (1) Community Development Block Grant Fund decrease due to the completion of the Louisiana Avenue road project in FY 2004/05. (2) Discretionary Sales Tax Fund increase due to area growth. (3) Law Enforcement Forfeiture Fund decrease due to revenue information not available at the time of budget preparation. Budget adjustment will be made during the budget implementation stage. (4) Capital Project Funds decrease due to the decrease in planned projects for FY 2005/06 as well as the completion of the Louisiana Avenue road project in FY 2004/05. (5) Golf Course Fund decrease due to hurricane repair budget included in the FY 2004/05 budget year. (6) Airport Fund decrease due to burricane repair budget included in the FY 2004/05 budget year. (7) Building Department bas been part of the General Fund operations. Starting October 1, 2005, the Building Department will operate as an enterprise fund of tbe city. A one time unspent building permit fees cumulated in the General Fund will be transferred from the General Fund to the Building Department. The figures for FY 02/03 Actual, FY 03/04 Actual, and FY 04/05 Budget are included in the General Fund. For Building Department comparison information, please refer to page 86. 15 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI FUND BALANCE COMPARISON AND PROJECTED CHANGES The City of Sebastian uses fund accounting to track revenues and expenditures. Fund Balance represents the equity (assets minus liabilities) of each fund. Exhibit S-4 compares the actual fund balance and projected fund balance change for each individual fund. Exhibit S-4 Fund Name General Fund* Change in Fund Balance Balance Balance Balance (1) (1) Projected 9/30/2003 9/30/2004 9/30/2005 Projected Projected Balance Audited Audited Estimated Revenues Ex enditures 9/30/2006 $2,121,746 $2,416,042 $2,853,490 $12,107,928 ($11,735,638) $3,225,780 Snecial Revenue Funds Local Ontion Gas Tax $241,147 $278,953 $316,277 $809,129 ($768,673) $356,733 Discretionary Sales Tax (2) $330,656 $392,988 $602,066 $2,938,595 ($2,525,000) $1,015,661 Recreation Imnact Fee $471,680 $900,440 $908,440 $372,000 ($372,000) $908,440 Stormwater UtilTtVFee Fund $1,309,263 $1,711,994 $1,801,716 $857,590 ($831,680) $1,827,626 Law Enforcement Forfeiture Food $8,232 $14,935 $14,371 $10,000 ($10,000) $14,371 G.R.E.A.T Pro !!Tam Fund ($92) $734 $734 $9,894 ($9,894) $734 Debt Service Funds IJlscretlOnary Sales Surtax Revenue Bonds (3) $392,834 $448,068 $214,524 $856,622 ($1,040,544) $30,602 Stormwater Dtilitv Revenue Bonds $0 $20,676 $20,163 $437,568 ($437,848) $19,883 Canital Project Funds General Canital Project $207,057 $0 $0 $0 $0 $0 Canital lmnrovements $791,111 $1,275,824 $1,370,143 $245,000 ($245,000) $1,370,143 Transnortation Imnrovements $912,205 $956,296 $882,294 $300,000 ($300,000) $882,294 Stormwater lmnrovements (4) $19,793 $5,359,493 $4,743,317 $100,000 ($3,000,000) $1,843,317 Public Facilities lmnrovements (5) $8,293,452 $2,364,545 $517,000 $550,000 ($1,067,000) $0 Enternrise Funds Golf Course Fund $1,026,182 $1,167,083 $928,673 $1,608,584 ($1,528,155) $1,009,102 Aimort Fund $950,710 $1,051,580 $1,011,185 $406,801 ($386,460) $1,031,526 Buildin~ Denartment (6) N/A $802,490 $1,008,061 $1,202,600 ($939,106) $1,271,555 * Includes undesignated and unreserved amounts only. (1) Adjustments have been made to the budgeted revenues and budgeted expenditures. Adjustments are based on the historical trend of each fund. For example, Ad Valorem Taxes are budgeted at 95% of the total property taxes billed. Historically, the city has collected approximately 98% of the total amount. (2) Discretionary Sales Tax Fund projected fund balance increase from FY2004/05 level is due to an effort to build up the fund balance to meet future qualified capital project needs. (3) Discretionary Sales Surtax Revenue Bonds Fund projected fund balance decrease from FY 2004/05 level is due to the spent down on the fund balance to pay existing debt. (4) Stormwater Improvements Projects Fund projected fund balance decrease from FY 2004/05 level is due to the anticipated capital projects expenditures for FY 2005/06. The projects are not expected to be completed in FY 2005/06. (5) Public Facility Improvements Fund projected fund balance decrease from FY 2004/05 level is mainly due to the completion of planned capital projects in FY 2005/06. (6) Building Department Fund projected fund balance increase from FY 2004/05 level is due to the area growth. Which is directly related to the building activity and building permit fees. 16 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PERSONNEL SUMMARY BY DEPARTMENT/DIVISION As with any service organization, personnel costs are a significant part ofthe total operating budget ofthe city. For FY 2005/06, total personnel costs are approximately 39.6% of the city's total budget. Exhibit 8-5 provides a comparison of staffing levels in recent years and the changes for FY 2005/06. Exhibit S-5 FY 2001/2002 FY 2002/2003 FY 2003/2004 FY 2004/2005 FY 2005/2006 Department/Division Frr prr Frr prr Frr PIT Frr PIT FIT prr City Council 5 5 0 5 5 5 City Manager (I) 4 4 4 4 2 2 2 Central Garage (2) 3 3 3 3 3 I City Clerk (3) 5 4 4 4 4 I City Attorney I 1 1 2 2 Finance (4) 6 5 5 5 6 Mgmt Information Svcs (5) 2 2 2 3 Human Resources 3 3 3 3 3 Police Departmeot (6) 50 6 51 7 53 7 55 8 57 8 Engineering 6 4 6 3 6 4 6 4 6 4 Stormwater Utility 1 12 12 13 13 Roads & Drainage 23 1 11 1 14 1 12 1 12 1 Bnilding Maintenance 4 4 2 2 Parks & Recreation (7) 11 6 12 9 13 9 15 17 16 17 Cemetery 2 2 2 2 2 Growth Management 4 4 4 4 4 Building Department (8) 7 7 8 9 11 Golf Course Administration 4 14 3 14 4 12 3 12 3 12 Golf Course Carts 7 0 7 7 7 7 Airport (9) 1 1 2 1 2 1 3 1 3 2 SUB-TOTALS 135 44 136 47 140 46 147 57 152 60 TOTAL POSITIONS 179 183 186 204 212 FULL-TIME EQUIVALENT 157 159.5 163.0 175.5 182.0 Summary of Changes for FY 2005/06: (1) City Manager Elimination of General Service Administrator position and transfer of Buyer position to Finance One part-time clerical assistant added One part-time recording secretary added Buyer position transferred from City Manager's office One full-time system analyst! A V position added Two full-time police officers added One full-time recreation aid added One full-time building inspector and one full-time administrative supervisor added One part-time receptionist added (2) City Garage (3) City Clerk (4) Finance (5) MIS (6) Police Department (7) Parks & Recreation (8) Building Department (9) Airport 17 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ For FY 2005/06, there are six full-time and three part-time positions added and one full-time position eliminated. Overall, the city takes a conservative approach to adding new positions and expanding its service to ensure that basic services can be sustained regardless of revenue and expense fluctuations. Authorized Staffing Full-time Equivaleut Per 1000 population to-Year Fiscal History 10.000 9.500 9.000 - 8.500 - 8.000 - 7.500 -, ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 The total authorization of 182 full-time equivalent (FTE) positions will serve an estimated population of 20,048. This results in a staffing ratio of9.08 employees per 1,000 populations. 18 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ DEBT OBLIGATION Debt Limits Since neither State law nor the City Charter provide any fixed or arbitrary limits on the amount of debt which may be incurred (other than the requirement to have General Obligation debt approved in advance by referendum), the City Council has established the following debt service level policy as part of the city's financial policy to ensure future flexibility. Limits Actual as of 9/30/05 Tvpe of Debts General Obligation debt 5% of the assessed valuation of taxable property Maturity to 15 years 0% General Fund Debt Expense 8% of the General Fund expenditure budget 0% Variable Rate Debt 15% ofthe total debt outstanding 0% "Pay As You Go" Financing Amount is less than $150,000 Maturity to 10 years None Debt Outstanding The following table lists the city's debt obligations and commitments as of September 30, 2005. All long- term debts outstanding are pledged with special revenues. As of September 30, 2005, the city has no variable rate debt. The General Fund has no debt outstanding. Initial Principal Principal Remaining Interest Final Bond Rating Security Debt Description Amount 9/30/2005 Rate Maturity Agency Pledge I KecreatlOnal r aCHllles Improvement and AAAlS&P Golf Course revenues Refunding Revenue AAA/Fitch along with a covenant to Bonds, Series 2001 $2,435,000 $1,645,000 4% to 4.2% 2010 (Insured) budget and appropriate AaalMoody's Infrastructure Sales AAAlS&P Surtax Revenue Bonds, AAA/Fitch Infrastructure Sales Series 2003 $9,500,000 $8,490,000 <% to 4.125% 2018 (Insured) Surtax revenues AaalMoody s Stormwater Utility AAAlS&P Revenue Bonds, Series AAA/Fitcb 2003 $5,630,000 $5,290,000 2% to 4.2% 2022 (Insured) Stormwater utility rees AaaJlvlOody s Infrastructure Sales AAAlS&P Surtax Revenue Bonds, AAA/Fitcb Infrastructure Sales Series 2003 A $2,125,000 $2,000,000 2% to 4% 2018 (Insured) Surtax revenues Paving Improvements Local Option Gas Tax Promissory Notes 1998 $3,268,890 $2,004,761 4.40% 2013 N/A and Municipal Gas Tax 19 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ HOME OF PELICAN ISLAND This Page Intentionally Left Blank 20 cm OF SS" =~~"':::'.,...........-- -~ HOME OF PELICAN ISLAND MISSION STATEMENT City of Sebastian elected officials, volunteer board and advisory committee members, and all employees are committed to making Sebastian the most desirable city in the State of Florida to live, for businesses to flourish and visitors to enjoy. Sebastian will become lmown as a city that superbly manages and develops its human, natural and financial resources such that it is consistently able to provide and improve upon its reputation as a highly attractive and safe community with enviable business and recreational opportunities. We will achieve this mission by implementing the following strategies that build on excellent work already begun: o Ensure that all employees, volunteers and advisory board members fully understand and will work toward the achievement ofthe mission. o Determine, through citizen committees, workshops and surveys, the most important stated and unstated needs and expectations of the majority of our residents. Concurrently, seek to assess both internal and external attitudes toward all major City sponsored programs designed to meet those needs and expectations. o Continually assess the City's recreational and cultural activities and work to provide an optimal mix that satisfies our residents. o Develop a Growth Management plan that recognizes the City's current and future growth needs. o Continue to improve the budgeting process so .that all human, natural and financial resources are allocated and all capital improvements are developed and implemented consistent with this mISSIOn. o Design and implement an employee recruitment, training and development plan that finds, trains, develops and retains people with the skills and talents needed to achieve the City's mission. o Develop and promulgate an Economic Development Policy that will entice co=ercial enterprises to Sebastian, thereby strengthening and expanding the City's financial resources. o Continue to improve methods of co=unicating information to residents. Each Department of the City of Sebastian will develop and accept responsibility for specific action steps designed to achieve its portion of the mission. The City will review its mission statement annually and measure its progress periodically based on completion of specific goals set forth in the annual budgeting process. The final measure of success will be realization of the City of Sebastian's mission. 21 HOME OF PELICAN ISLAND This Page Intentionally Left Blank 22 City of Sebastian, Florida Financial Policies City of Sebastian's financial policies set forth ilie basic framework for overall fiscal planning and management and set forth guidelines for boili current activities and long-range planning. These policies are reviewed annually to assure ilie highest standards of fiscal management. The City Manager and ilie Management Team has ilie primary role of reviewing financial actions and providing guidance on financial issues to ilie City Council. Overall Goals The overall financial goals underlying iliese policies are: I. Fiscal Conservatism: To ensure iliat ilie city is in a solid financial condition at all times. This can be defined as: A. Cash Solvency -ilie ability to pay bills B. Budgetary Solvency -ilie ability to balance ilie budget C. Long Term Solvency -ilie ability to pay future costs D. Service Level Solvency -ilie ability to provide needed and desired services 2. Flexibility: To ensure iliat ilie city is in a position to respond to changes in ilie economy or new service challenges wiiliout an undue amount of financial stress. 3. Comply with All Statutory Requirements: As set forth by ilie State of Florida and ilie City ordioances. 4. Adherence to the highest Accounting and Management Practices: As set by ilie Government Finance Officers' Association standards for financial reporting and budgeting, ilie Government Accounting Standards Board and oilier professional standards. Operating Budget Policies The Finance Department, wiili support and direction from ilie Office of ilie City Manager, coordinates ilie budget process. The formal budgeting process, which begins in February and ends in September, provides ilie primary mechanism by which key decisions are made regarding ilie levels and types of services to be provided, given ilie anticipated level of available resources. Revenues and expenditures are projected on ilie basis of information provided by city departments, outside agencies, current rate structures, historical data and statistical trends. Budget Process The development of ilie budget is guided by ilie following budget policies: 1. The budget must be balanced for all funds. Total anticipated revenues must equal total estimated expenditures for each fund (Section 166.241 of Florida Statutes requires iliat all budgets be balanced). 2. All operating funds are subject to ilie annual budget process and reflected in ilie budget document. 3. The enterprise operations of ilie city are to be self-supporting; Le., current revenues will cover current expenditures, including debt service. 4. An administrative service fee will be assessed by ilie General Fund against all enterprise funds of ilie city. This assessment will be calculated based upon a percentage (number of full-time equivalent employees of ilie enterprise fund/total number of full-time equivalent employees of ilie city) of total General Fund administration expenditures budget (includes City Council, City Manager, City Attorney, City Clerk, Finance, Growth Management, and Human Resources) and will be used to reimburse ilie General Fund for the administrative and support services provided to iliese funds. 23 City of Sebastian, Florida Financial Policies 5. A 2.5 percent administrative service fee will be assessed by tbe General Fund against tbe Community Redevelopment Agency (CRA) Fund of tbe city. This assessment will be based on tbe total tax increment revenue estimate of tbe CRA Fund and will be used to reimburse tbe General Fund for tbe administrative support services provided to tbe CRA fund. 6. Pursuant to Ordinance 05-16, stormwater utility fees can be utilized to fund tbe General Fund stormwater operation. The amount being utilized should be approved by tbe city councililirough tbe budget process. 7. In no event will tbe City of Sebastian levy ad valorem taxes against real property and tangible personal property in excess of 10 mills, except for voted levies (Section 200.081 of Florida Statotes places this millage limitation on all Florida municipalities.) 8. The city will budget 95 percent of anticipated gross ad valorem proceeds to provide an allowance for discounts for early payment of taxes (Section 200.065 of Florida Statotes states tbat each taxing autbority sball utilize not less than 95 percent of tbe taxable value.) 9. The city will coordinate development of tbe capital improvement budget witb tbe development of tbe anoual operating budget. Each capital improvement budget is reviewed for its impact on tbe operating budget in terms of revenue generation, additional personnel required and additional operating expenses. 10. A budget calendar will be designed each year to provide a framework within which tbe interactions necessary to formulate a sound budget could occur. At tbe same time, it will ensure that tbe city will comply witb all applicable State legal mandates. Basis of Budgeting The basis of budgeting for General, Special Revenue, and Debt Service Funds sball be prepared on a modified accrual basis of accounting. Under tbe modified accrual basis of accounting, revenues are recognized only when tbey become measurable and available to finance expenditures of tbe fiscal period. Expenditures are recognized when tbe fund liability is incurred except for unmatured interest on general long-term debt which is recognized when due, and tbe non-current portion of accrued fringe benefits (vacation and sick leave) which is recorded as a long-term liability in tbe Statement of Net Assets in tbe Comprehensive Annual Financial Report. The budgets for tbe Proprietary funds - Golf Course, Airport and Building Department - are prepared using tbe accrual basis of accounting. Under tbe accrual basis of accounting, expenditures are recognized when tbe liability is incurred. Revenues are recognized when tbey are obligated to tbe City (e.g., Airport leases). The differences between tbe budget basis and tbe accrual basis of accounting include: (1) budgeting tbe full amount of capital expenditures as expense ratber than depreciating tbem and (2) presenting debt service, including priocipal as an expense. Guidelines The Comprehensive Annual Financial Report (CAFR) presents tbe status of tbe City's finances on a basis consistent witb Generally Accepted Accounting Principles (GAAP) (i.e., a statement of net assets and statement of activities are presented on an accrual basis of accounting, including governmental funds, major governmental and proprietary funds are identified, governmental funds use tbe modified accrual basis of accounting, while tbe proprietary and trust funds use tbe accrual basis of accounting.) In order to provide a meaningful comparison of actoa! results to tbe final budget, tbe CAFR presents tbe City's operations on a GAAP basis and also shows fund revenue and expenditures on a budget basis for tbe General, Special Revenue, and Debt Service funds. Current revenues shall be sufficient to support current expenditures. The finance department will monitor each budgeted fund and make timely budgetary recommendations and adjustments to make sure no budgetary expenditures are in excess of appropriations at fiscal year end, which is not permitted under Florida State Statutes. 24 City of Sebastian, Florida Financial Policies The budget process and format shall be performance-based and focused on goals, objectives, programs, and performance indicators. The budget will provide adequate funding for maintenance and replacement of capital plant and equipment. Budget Amendment 1. Total fund appropriations changes must be approved by the City Couocll. 2. Uses of contingency appropriations must be specifically approved by the City Couocll. 3. Shifts in appropriations within fund totals may be done administratively on the authority of the City manager. In most cases the City Manager will request City Couocll' s approval since the item prompting the change will usually go to the City Couocll (e.g., award of contract, addition of staff, contract change order). Procedures for appropriation transfers and delegation of budget responsibility will be set by the City manager. 4. A Budgetary Control System will be maintained to ensure compliance with the budget. Monthly operating statements are provided to all Department heads and Quarterly budget status reports will be provided to the City Couocll comparing actna1 versus budgeted revenue and expense activity for all budgeted funds. Planning The City will annually prepare and distribute to departments and the City Couocll a Five-Year Forecast. The forecast will include estimated operating costs and revenues for future capital improvements, such as new parks and public works facilities, included in the capital budget. Fund Balance Policies On an annual basis, after the year-end audit has been completed, but no later than April I, the City Finance Director shall produce a schedule of all fund surpluses and deficits, with projections of reserve requirements and a plan for the use of any excess surplus for the current year in accordance with the Financial Balance Policies and Use of Surplus Policies. This document will be used not ouly to ensure compliance with stated and adopted policies, but also to analyze the total reserve and surplus picture to ensure that the policies as adopted do not inadvertently create adverse effects. The Director of Finance sball provide reco=ended changes to the City Couocll for any changes to the Fuod Balance Policies and Use of Surplus Policies based on needs identified in this analysis. Working Capital The General Fuod unappropriated fund balance will be maintained in an amouot greater than or equal to fifteen percent (15%) of the annual General Fuod Expenditures budget. This amouot approximates two months or 60 days of working capital. The City sball include in the General Fuod operating budget annually, an Operating Contingency Accouot equal to 1.5% of the General Fuod total expenditures, less debt service, interfuod transfers and capital expenditures. This contingency will be used for unforeseen and emergency events that occur during the course of the operating year and will expire at the end of each fiscal year and balances will not be brought forward. In order to provide the resources necessary to ensure continued operations of the City's programs should a natural disaster or significant changes in the weather pattern occur, the City shall maintain a reserve of $350,000 for emergency services. The City sball maintain a reserve of$IOO,OOO for Property and Casualty claims representing claim deductibles. All retirement programs, Police Pension, CW AJITU and 40la programs will be funded at 100% of the obligations calculated annually. The defined benefit pension plan will be funded in accordance with an independent actuarial analysis performed at a minimum of every two years, or as needed. 25 City of Sebastian, Florida Financial Policies Capital Reserves The City shall include in the General Fund operating budget annually a Capital Contingency Account equal to 0.5% of the General Fund total expenditures, less debt service, interfund transfers and capital expenditures. This contingency will be used for unanticipated expenditures for the maintenance of buildings and replacement of related equipment and will expire at the end of each fiscal year and balances will not be brought forward. Annually the City shall transfer fifty percent (50%) of the current year's operating surplus (revenues in excess of expenditures) into a capital equipment replacement reserve for the purpose of creating a perpetual funding method for replacing City capital equipment. Prior to any funds being spent, the budget amendment procedure must be followed. The City shall maintain a reserve of $1,000,000 for the purpose of providing advances to the airport for capital improvements pursuant to a resolution establishing this loan reserve. The line of credit reserve shall have a term not to exceed five (5) years. The term expires September 30, 2007. The table listed blow is a summary of all reserve and contingency requirements for the General Fund. Reserve Description Workin Ca ital Reserve Emer en Reserve Pro and Casualty claims Reserve Capital Equipment Replacement Reserve General Fund Advaoce to Airport Capital Pro. eets Reserve General Fund Operating Contingency (for budget ose only) Capital Contingency (for budget purpose only) Requirement 15% of annual General Fund enditures bud et $350,000 $100,000 50% of the current year's operating surplus (revenues in excess of enditures) $1,000,000, expire September 12, 2007 All retirement programs 1.5% of the General Fund total expenditures budget, less debt service, interfund transfers and CB ital enditures 0.5% of the General Fund total expenditures budget, less debt service, interfund transfers and c ital enditures 100% Funded per independent actuarial aoalysis performed at a minimum of ev two ears, or as needed Use of Surplus Policies Use of Surpluses It is the intent of the City to use all surpluses generated to accomplish three goals: meeting reserve policies, avoidance of future debt, and reduction of outstanding debt. The City will not use existing fund balances or year- end surpluses to fund ongoing operating expenses. Any surpluses realized in the General Fund at year-end shall be used first to meet reserve policies as set forth in the Fund Balance Policies. Excess surplus will then be used for the following purposes, listed in order of priority: ~ Capital Replacement Programs. After General Fund reserves have been met, up to 50% of excess reserves may be set aside to provide the cash necessary to implement capital replacement-programs (e.g., vehicle and equipment replacement and facility maintenance programs). Any excess surplus remaining should be carried forward to the next fiscal year. ~ Cash Payments for Capitallmprovement Program Projects. Using cash to purchase capital items that are budgeted to be purchased with the proceeds from any debt will reduce the future debt burden of the City. This strategy may be combined with retirement to reduce future debt service after performing a rmancial analysis to determine the greatest net present value savings. ~ Cemetery Permanent Trust Fund. After all other needs have been satisfied, excess surpluses may be transferred to the Cemetery Permanent Trust Fund that has been established to care for the Cemetery. The amounts transferred shall be deemed corpus to the Cemetery Trust fund for future earnings growth to fund Cemetery care and maintenance. 26 City of Sebastian, Florida Financial Policies )> Riverfront Redevelopment Agency. After all other needs have been satisfied; excess surpluses may be transferred to the Riverfront Redevelopment Agency that has been established to provide infrastructure and public facility needs. Special Revenue Fund Surpluses Local Option Gas Tax Revenue Fund - A reserve will be maintained in an amount greater than or equal to fifteen percent (15%) of the annual Local Option Gas Tax Fund Expenditures budget. Excess surpluses shall first be used for the purpose of reducing debt for the Road Paving Note Payable. Discretionary Sales Surtax Revenue Fund - A reserve will be maintained in an amount greater than or equal to ten percent (10%) of the total annual Discretionary Sales Tax Fund Expenditures budget for the purpose of providing sufficient funds for unanticipated major repairs or replacements for eligible capital improvements or equipment. Discretionary Sales Tax revenues will be used in accordance with the following: 1. fund annual debt service payments for which this revenue source is pledged, then; 2. fund emergency vehicles, then; 3. fund pay-as-you go eligible capital improvements, then; 4. fund equipment for the maintenance of Discretionary Sales Tax funded improvements. Stormwater Utility Revenue Fund - A reserve will be maintained in an amount greater than or equal to fifteen percent (15%) of the total annual Stormwater Utility Revenue Fund Expenditures budget for the purpose of providing sufficient funds for unanticipated major capital improvement program. (pursuant to City of Sebastian Ordinance No. 0-04-15, capital improvement program of the Comprehensive Growth Management Plan on furtherance of the Stormwater Master Plan adopted by the City Counci1.) Performance Measurement Policies Establishing Performance Requirements Every two years, the City shall update the existing Strategic Plan that identifies Strategic Priorities for the following two years. Each Strategic Priority should provide three to five Key Intended Outcomes (KI0s) that measure appropriate results for each priority. Annually, each department shall develop departmental performance measures that correspond with the department programs and file them with the City Manager's Office. Goals should be related to core services of the department and should reflect stakeholder needs. The measures should be of a mix of different types, including effectiveness, efficiency, demand and workload. Measures should have sufficiently aggressive "stretch" goals to ensure continuous improvement. )> W orldoad - Measures the quantity of activity for a department (e.g., number of calls responded to). )> Demand - Measures the amount of service opportunities (e.g.. total number of calls). )> Efficiency - Measures the relationship between output and service cost (e.g., average cost ofthe response to a service call). )> Effectiveness - Measures the impact of an activity (e.g., percent of people who feel safe). Department Directors shall establish performance measures for each program within their department to monitor and project program performance. These objectives must be linked to the departmental measures they support. Supervisors shall insure that fair, objective and aggressive performance measures for each employee that directly supports program objectives and departmental measures are part oftheir annual review. Reporting Performance 27 City of Sebastian, Florida Financial Policies Quarterly summaries of progress on goals and objectives and departmental performance measures will be provided to the City Manager for publishing in the Council's Quarterly Budget to Actual Report. Decision Making and Analysis The City's Strategic Planning and budgeting decisions are based on a number of processes currently in place. The specific tools used are: .:. Citizen AdvisOlY Boards - (e.g., Budget Review Committee) are teams made up of Residents and City staff to address specific concerns and provide direction and feedback. Several such advisory boards currently exist; .:. Master Planning - Specific functions and processes are included in written plans, such as the Comprehensive Plan, Stormwater Master Plan, and the Airport Master Plan; .:. Fiscal Impact NIodel- Allocation methodology that quantifies average and marginal revenues and the costs of new development by land use type; .:. Revenue Forecasting Model- Statistical time series analysis and tracking model of major revenue sources; .:. Pelformance Measurement System - Quarterly performance evaluations and reports; .:. Capital Budgeting Tools - Present Value Payback, Net Present Value Analysis, Own/Lease Analysis, and Return on Investment (RO!) Analysis; .:. Five-Year Financial Plan - Multi-year forecasting of revenues and expenditures; .:. Ten-Year Fleet Replacement Program - Equipment replacement covering the usefnllife of all vehicle classes; .:. Ten-Year Equipment and Maintenance Program - maintenance and replacement schedule covering the useful life of all equipment, other than vehicles; .:. Financial Trend Monitoring System - Systematic analysis of major fmancial indicators; Capital Improvement Program Policies Definition Capital improvements include streets, buildings, building improvements, new parks, park expansions/improvements, airport runways, infrastructure improvements, and major, one-time acquisitions of equipment. Projects in the Capital Improvement Program generally cost more than $50,000 and last at least five years. Alignment The City shall coordinate the development of the Capital Improvement Program budget with the development of the Strategic Plan and Operating Budget, as well as ensuring compliance with the Comprehensive Plan Capital Improvement Element. Future operating expenditures and revenues associated with new capital improvements will be projected and included in the Capital Improvement Program Five-Year Forecasts. Project Selection All capital projects submitted for approval must be justified in terms of how the project supports the achievement of the City's Strategic Priorities. Projects are prioritized and approved based on the relevancy of the project to the City's Strategic Plan and the impact on the end stakeholder(s). Capital Improvement Budget The City shall adopt an annual Capital Budget based on the Capital Improvement Program. Future capital improvement expenditures necessitated by changes in population, real estate development, or in economic base will be calculated and included in the capital improvement budget projections. The originating department of the capital improvement project will identify the estimated costs and funding sources for each capital proj ect proposal before it is submitted to the City Council for approval. 28 City of Sebastian, Florida Financial Policies The City shall make all capital improvements in accordance with an adopted Capital Improvement Program budget. The City will determioe and use the most prudent financial methods for acquisition of capital improvement projects based upon market conditions at the time of acquisition. Capital Equipment Outlay Definition Capital equipment outlay is defined as capital assets purchased and/or constructed with a cost equal to or greater than $750 (with the exception of computer software cost which is equal to or greater than $5,000) with a useful life of one or more years The City will determioe and use the most prudent financial methods for acquisition of new or replacement capital equipment, based upon market conditions at the time of acquisition. Capital Replacement Programs - The City shall establish equipment replacement and maintenance needs for at least a five-year period and will update this projection each year. From this projection, a maintenance and replacement schedule shall be developed and implemented. Funding should be obtained through year-end surpluses as identified in the Use of Surplus Policies. Maintenance programs shall be paid for on a pay-as-you-go basis. Maintenance The City shall maintain all capital assets at a level adequate to protect the City's capital investment to minimhe future maintenance and replacement costs. Physical Inventory An annual physical inventory (see Fixed Asset Policies) will be conducted to ensure that all capital assets listed in the City's financial system are accounted for, and that sufficient internal control over capital items is exercised. See Fixed Asset Policies for further information on capital purchases. Debt Management Policies Market Review The City, in conjunction with its financial Consultant, shall review its outstanding debt annually for the purpose of determining if the financial marketplace will afford the City the opportunity to refund an issue and incur less debt service costs. In order to consider the possible refunding of an issue, a Present Value savings of three percent (3%) over the life of the respective issue, at a minimum, must be attainable. Capital Improvements, equipment and facility projects shall be classified into "pay-as-you-go" and "debt financing" classifications. Pay-as-you-go capital items will be $150,000 or less with lives of ten years or less. Debt financing will ouly be used for major,.non-recurring items with a minimum often (10) years useful life. Debt Financing for Capital Assets 1. Short-term Borrowing Short-term borrowing or lease/purchase contracts should be considered for financing major operating capital equipment when the Finance Director, along with the City's financial advisor, determines that this is the City's best financial interest. Lease/purchase decisions should have the concurrence of the appropriate department! division head. 29 City of Sebastian, Florida Financial Policies 2. Issuance of Debt When the City finances capital projects by issuing bonds, it shall amortize the debt over a term not to exceed the average useful life of the project( s) financed. If General Obligation Bonds are issued, the City's goal will be to limit the maturity to fifteen (15) years. The City shall confine long-term borrowing to capital improvements and projects that have useful lives in excess of twenty (20) years. When possible, the City shall use a special assessment or self-supporting financing instead of general obligation bonds, so those benefiting from the improvements will bear all or part of the cost of the project financed. Debt Service Levels Annual General Fund debt service expense, if any, will be limited to eight percent (8%) of the General Fund expenditures budget. The City will limit its total outstanding General Obligation debt, if any, to five percent (5%) of the assessed valuation of taxable property. The City will limit the amount of Variable Rate debt to fifteen percent (15%) of the total debt outstanding. Bond Ratings The City, along with its Financial Advisor, shall periodically review possible actions to maintain or improve its bond ratings by various rating agencies. The City shall maintain good co=unications with bond rating agencies and its bond insurers about its financial condition. The City shall follow a policy of "full disclosure" in its Comprehensive Annual Financial Report and bond prospectuses. Revenue Policies Revenue Projections The City shall estimate its annual revenues by objective and analytical processes. The City shall maintain a diversified and stable revenue system to the extent provided by law to insulate it from short-term fluctuations in anyone-revenue source. User Fees The City shall recalculate on a bi-annual basis the full cost of selected activities currently supported by user fees and charges to identify the impact of inflation and other cost increases. The City shall set fees and user charges for the Golf Course fund at a level that fully supports the total direct and indirect costs of operation, including depreciation. Reporting and Analysis To ensure compliance with Revenue Policies, Fund Balance Policies, and Budget Policies, the City Finance Department shall prepare reports and analyses annually to monitor, project, and estimate revenue and expenditures, to wit: ~ Five-Year Forecast of Revellues alld Expellditures - A planning tool prepared and used by the Finance Department to forecast and project various funds (General, Local Option Gas Tax, Discretionary Sales Tax, Golf Course and Airport); ~ Situatiollal Allalysis - Every two years, as part of the Strategic Planning Process, an analysis of the demographic, legislative, and customer requirements shall be made. Part of the project includes a "SWOT" (Strengths, Wealmesses, Opportunities, Threat) analysis. 30 City of Sebastian, Florida Financial Policies ;.. Financial Trend !vIonitoring System - A set of fmancial trends and ratios used as leading indicators and as a measurement of relative performance. The Finance Department shall produce this report annually. ;.. Revenue !vIanual - A guide to the major revenue sources that indicates the source, calculation, legal requirements, and accounting guidelines. Updated annually, as necessary, by the Finance Department. ;.. Reserve Analysis - The City Finance Director will annually review the reserve levels and produce a report that indicates up-to-date reserve levels as compared to policy goals. ;.. Investment Portfolio Reports - A quarterly report desigued to track and analyze the performance of our investment portfolio. Investment Policies Investment Management The City Finance Department shall perform a cash flow analysis of all funds on a regular basis. Disbursement, collection, and deposit of all funds will be scheduled to insure optimum cash availability. (See Investment Policy.) When permitted by law, the City shall pool cash from each respective fund for investment purposes. Investments shall be managed by a third-party administrator to achieve optimal return on the City's investments. Investment Analysis The City shall review its investment policies established for investing surplus funds to account for changes in legislation and market conditions on an annual basis. The City shall prepare quarterly investment portfolio reports containing the overall performance of the fund. 31 HOME OF PELICAN ISLAND This Page Intentionally Left Blank 32 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ FINANCIAL ACCOUNTING STRUCTURE All operations of the City of Sebastian are accounted for by the use of fund accounting. Tbis system ensures the accountability of the City to its citizens, other gove=ents, and creditors. Various funds are established to track transactions for different types of resources. Each fund is a separate entity with its own resources, liabilities, and residual balance. Departments within the City formed to carry out a specific function are identified and accounted for within the system. Departmental functions may be funded from a number of established funds. Funds with similar objectives, activities, and legal restrictions are placed in one of three groups for reporting purposes. Types of Funds Governmental Funds: These funds account for general gove=ental activities, such as law enforcement, wbich are largely supported by taxes and fees. They are reported using the current financial resources measurement focus and the modified accrual basis of accounting. All of the gove=ental funds are budgeted funds, wbich include the following: o The General Fund includes all sources of revenue the city receives that are not designated for a specific purpose. General Fund money may be used by the City Council for legal public purpose. o Special Revenue Funds account for resources received from special sources dedicated or restricted to specific uses (such as certain grants and assessments). o Debt Service Funds are utilized for reporting the accumulation of resources for, and the payments of principal, interest, and other costs associated with long-term debt. o Capital Projects Funds account for the accumulation and use of resources for the construction/acquisition of buildings, land, infrastructure, and other capital facilities. Enterprise Funds: These funds account for those activities, wbich are provided by gove=ent on a basis consistent with private enterprise. Enterprise Funds are expected to be self-supporting through revenue generated from the services provided. They are reported using the economic resources measurement focus and the accrual basis of accounting. All of the enterprise funds are budgeted funds. Permanent Funds: Permanent funds are used to report resources that are legally restricted to the extent that only earnings, not principal, may be used for purposes that support the reporting gove=ent's programs. All ofthe permanent funds are not budgeted funds. Fiduciary Funds: The fiduciary funds are used to account for the collection and disbursement of monies by the city on behalf of other gove=ents and individuals, such as pension, cash bonds and refundable cash deposits. All ofthe fiduciary funds are not budgeted funds. Description of All Funds General Fund (00l) - The General Fund is the general operating fund of the City. It is used to account for all financial resources, except those to be accounted for in another fund. The majority of funding is from ad valorem (property) taxes. 33 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET! Special Revenue Funds -Special Revenue Funds are used to account for the specific revenues that are legally restricted to expenditures for specified purposes. Community Development Block Grant Fund (107) - This fund is used to account for a Small Cities Grant for infrastructure improvements in the Louisiana Avenue area ofthe City of Sebastian. Local Option Gas Tax Fund (120) - This fund is used to account for the government's share of motor fuel tax revenues that are legally restricted to transportation related expenditures within the government's boundaries. Discretionary Sales Tax Fund (130) - This fund is used to account for revenues generated by local option one-cent sales tax. Monies are used for infrastructure improvements and equipment purchases. Recreation Impact Fee Fund (160) - This fund is used to account for recreation impact fees that are restricted for use in the expansion or construction of recreational facilities. Stormwater Utility Fee Fund (163) - This fund is used to account for fees collected on a per unit basis that are restricted for the purposes of managing the City's Stormwater system. Law Enforcement Forfeiture Fund (190) - This fund is used to account for the receipt of forfeited cash and equipment associated with police activities and is restricted to police related equipment purchases and cornmunity education initiatives. G.R.E.A.T. Program Fund (191) - TIns fund is used to account for a federal law enforcement grant to be used for gang resistance, education and training for school children from grade school through riddle school. Debt Service Funds - Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs. Discretionary Sales Surtax Revenue Bonds Debt Service Fund (230) - This fund is used to account for the accumulation of discretionary sales tax monies pledged to pay the principal, interest, and fiscal charges on the Discretionary Sales Surtax Revenue Bonds. Stormwater Utility Revenue Bonds Debt Service Fund (263) - This fund is used to account for the accumulation of stormwater utility revenue pledged to pay the principal, interest, and fiscal charges on the Stormwater Utility Revenue Bonds. Capital Proiect Funds - These funds are used to account for financial resources desigoated for the acquisition or construction ofmajor capital facilities except those financed by enterprise funds. General Capital Projects Fund (310) - This fund is used to account for the construction of non-storm water related improvements and general capital construction proj ects. Governmental resources and State grant revenues are used to finance the improvements in this fund. Capital Improvements Fund (320) - This fund is used to account for the accumulated resources associated with infrastructure improvements such as drainage, parks and buildings. 34 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE Transportation Improvements Fund (330) - This fund is used to account for transportation related construction such as, roads, intersections, and sidewalks and are funded with governmental resources, impact fees, State and Federal grants. Stormwater Improvements Fund (363) - This fund is used to account for the construction of stormwater related improvements. Stormwater Utility Revenue Bonds, Series 2003 and stormwater assessment fees are used to finance the improvements in tins fund. Public Facilities Improvements (390) - This fund is used to account for the resources associated with debt for the purposes of constructing and equipping a new city hall complex, renovation and expansion of the police station, and renovation of old schoolhouse. Enterprise Funds - Enterprise funds are used to account for operations (a) that are financed and operated in a manner sin1ilar to private business enterprises - where the intent of the governing body is tIIat the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriated for capital maintenance, public policy, management control, accountability or other purposes. Golf Course Fund (410) - This fund is used to account for the activities of the municipal golf course. Airport Fund (450 and 455) - These two funds are used to account for the activities of the municipality's general aviation airport. Building Department Fund (480) - This fund is used to account for the activities of the city's Building Department. Permanent Fund Cemetery Permanent Fund (601) - This fund is used to account for principal trust amounts received, sale of cemetery lots and related interest income. One-half of the cemetery lot sale and the interest portion of the trust can be used to maintain the co=unity cemetery. Fiduciary Funds Pension Trust Fund (620) - This fund accounts for the activities oftIle Police Officer's Retirement System, which accumulates resources for pension benefit payments to qualified officers. Agency Fund (680) - This fund accounts for deposits placed by bidders and developers to guarantee performance pursuant to bid or contract and for deposits for use of city owned buildings and parks to guarantee performance pursuant to contract. 35 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI DEPARTMENT/DIVISION AND FUNCTION RELATIONSIDP SUMMARY This table summarizes the relationship between City departments/divisions and the funds in the accounting and budgetary groupings previously described. In addition, the accounting functions used to summarize the operating expenditures/expenses for each department/division are listed. General Enterprise Department/Division Function Fund Fund City Council General Government X City Manager General Government X City Clerk General Government X City Attorney General Government X Finance General Government X Management Information System General Government X Human Resources General Government X Police Special Operations Public Safety X Police Administration Public Safety X Police School Resources Public Safety X Police Patrol Division Public Safety X Co=unity Policing Unit Public Safety X Code Enforcement Division Public Safety X Police Professional Standards Public Safety X Police Detective Division Public Safety X Police Support Services Public Safety X Police Dispatch Unit Public Safety X Engineering Transportation X Stormwater Utility Physical Environment X Road and Maintenance Transportation X Garage Transportation X Building Maintenance General Government X Parks and Recreation Cultural/Recreation X Cemetery Physical Environment X Growth Management General Government X Non-Departmental General Government X Building Public Safety X Golf Course Administration Cultural/Recreation X Golf Course Greens Division Cultural/Recreation X Golf Course Cart Division Cultura1lRecreation X Airport Administration Transportation X 36 CITY OF SEBASTIAN, FLORIDA ORGANIZATIONAL CHART CITY CLERK POLlCE ADMINISTRATION SCHOOL RESOURCE UNIFORM COMMUNITY POLICING CODE ENFORCEMENT DETECTIVE SUPPORT SERVICES DISPATCH PROFESSIONAL STANDARDS SPECIAL OPERATIONS CITIZENS OF SEBASTIAN CITY COUNCIL CITY MANAGER FINANCE MANAGEMENT INFORMATION SYSTEM HUMAN RESOURCES ENGINEERING GROWTH MANAGEMENT I BUILDING DEPARTMENT I GOLF COURSE AIRPORT 37 BOARDS & COMMISSIONS CITY ATTORNEY PUBLIC WORKS ROAD & MAINTENANCE PARKS & RECREATION CENTRAL GARAGE CEMETERY BUILDING MAINTENANCE DATE 4/15/2005 4/25/2005 4/29/2005 5/2/05 -5/11/05 5/11/05 5/12/05-5/13/05 6/2/2005 6/6/05-6/1 0/05 6/17/2005 7/6/2005 7/20/2005 7/27/2005 7/28/2005 7/29/2005 8/16/2005 9/6/05 91712005 9/8/2005 9/14/2005 9/20/2005 9/22/2005 OIYOI SE~AS1'~ ~";;"",,,~'''''''!1..''''. "~h""'''''Ct..~ ...":,..,,,....... ,.,."";;~;;;~,:#.;~;,,..., '~,'m"" , . HOME Of PELICAN ISlJIND FISCAL YEAR 2005-2006 BUDGET CALENDAR DAY Friday Monday Friday Monday- Wednesday Wednesday Thursday- Friday Wednesday Monday- Friday Friday Wednesday Wednesday Wednesday Thursday Friday Tuesday Tuesday Wednesday Thursday Wednesday Tuesday Thursday EVENT Interim City Manager's budget workshop with City Departments/Divisions 5-Year CIP Plan Workshop Fiscal Year 2006 Proposed Budgets due to Finance for compilation Finance Department compiles budget City Council approves budget calendar Finance Director to meet with Departments/Divisions - go over programs, preliminary budgets, goals, objectives, etc. Estimate of Property Value to be received from Property Appraiser City Manager Fiscal Year 2006 proposed budget meetings with Departments/Divisions City Manager's Recommended Budget to be mailed to Budget Advisory Committee members Budget Advisory Committee meeting @6:00 p.m. Budget Advisory Committee meeting @6:00 p.m. DR-420 Certification to Set Proposed Maximum Millage Rate 1sTReading of School Board Budget@7:00p.m. Fiscal Year 2005 Proposed Budget to City Council Council Budget Workshop @6:00p.m. - Special Meeting Final Adoption of County School Board Budget @7:00 p.rn. County 1 ST Reading of County Budget @5:0 1 p.m. 1 st Public Hearing of City Budget-Adopt Preliminary Millage Rate @6:00p.m. - Special Meeting Final Adoption of County Budget @5:0 1 p.m. Final Public Hearing of City Budget - Adopt Final Millage Rate and Budget Resolution @6:00 p.m. - special Meeting Forward Resolutions adopting final millage and budget to Property Appraiser and Tax Collector 38 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET BUDGET PROCESS The Finance Department coordinates the budget process. The formal budgeting process, which begins in February and ends in September, provides the primary mechanism by which key decisions are made regarding the levels and types of services to be provided, given the anticipated level of available resources. Revenues and expenditures are projected on the basis of information provided by city departments, outside agencies, current rate structures, historical data and statistical trends. Budget Planning Phase The City maintains a Capital Improvement Program (CIP) as part of the Comprehensive Redevelopment Plan of the City of Sebastian in order to plan for the future needs of capital facilities and infrastructures (see Schedule section - Five Year Capital Improvement Program). This plan covers a five-year period, and identifies major capital projects, as wel1 as the means by which they wil1 be financed. City adopts the annual capital budget along with the operating budget. As part of the planning process, the operating impact of capital projects must be considered and incorporated into the operating budget. The planning phase for the operating budget begins with the preparation of the budget instructions, examples, and training materials. Budget Preparation The process of developing the operating budget begins official1y in February of each year. The budget preparation process provides department directors an opportunity to examine their program(s) of operation, to propose changes in current services, to recommend revisions in organizations and methods, and to outline requirements for capital outlay items. Finance Department works closely with department/divisions to formulate performance measures for the upcoming fiscal year. Human Resources Department assists departments/divisions with new personnel requests. In March each year, basic operating budget request forms, and data on prior year appropriations are distributed to the departments. Each department director must compile a budget request for the new fiscal year and enter the budget request and justification into the Microsoft Excel format forms. Budget Review During the budget review phase, the City Manager and Finance Department analyzes new positions, operating and capital budget requests; review service levels and the Finance Department compiles the revenue estimates; and recommends funding levels. Budget recommendations regarding requests for new personnel and capital are based on: 1) program priorities as submitted by department directors; and 2) available funding after current services are budgeted (funding levels required to maintain the status quo). City Manager's recommendations on operating and capital budgets and new personnel requests are reviewed with department directors. In June, the City Manager's recommended budget is distrIbuted to Budget Advisory Committee members. Three meetings are scheduled in July for the Budget Advisory Committee and the Finance Department to review the City Manager's recommended budget. Budget Adoption The formal adoption process begins with the Budget Advisory Committee's presentation to City Council in August, fol1owed by a budget workshop. The workshop provides council members an opportunity to review the budget submission and capital improvement program with department heads to ensure that the requests meet the best interests of the City of Sebastian and its citizens. The final step before budget adoption is to hold two budget hearings to present the proposed mil1age rate and budget. This essential step provides a means for the citizens to comment directly to the Mayor and City Council regarding 39 )CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI priorities. According to State regulations, the first public hearing must be held within 80 days of certification of property values but not earlier than 65 days after certification. At this hearing, the City presents the proposed millage rate and tentative budget and, if the millage rate to be adopted is higher, the percent difference from the rolled-back rate is announced at this time. Within IS days of the first hearing, the City must advertise its intent to adopt a final millage rate and budget. Finally, the millage rate and budget are adopted by separate resolutions of the City Council at the second hearing which must be held not less than two days or more than five days after the day that the advertisement is first published. Budget Implemeutation The budget process does not end with legal adoption of the budget. Finance staff along with City departments, monitors the budget throughout the fiscal year. An integrated [mancial software system provides budgetary control and various budgetary reports to aid in this process. Budget adjustments are allowed through budget line item transfers and budget amendments. The budget amendment criteria is listed below: 1. Total fund appropriations changes must be approved by the City Council. 2. Uses of contingency appropriations must be specifically approved by the City Council. 3. Shifts in appropriations within fund totals may be done administratively on the authority of the City manager. In most cases the City Manager will request City Council's approval since the item prompting the change will usually go to the City Council (e.g., award of contract, addition of staff, contract change order). Procedures for appropriation transfers and delegation of budget responsibility will be set by the City manager. 4. A Budgetary Control System will be maintained to ensure compliance with the budget. Quarterly budget status reports will be provided to the City Council comparing actual versus budgeted revenue and expense activity for all budgeted funds. Any unexpended appropriations lapse at the close of the fiscal year. 40 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE GENERAL FUND The General Fund is the main operating find for the City of Sebastian. Total adopted budget for Fiscal Year 2005-2006 is $11,975,141. The General Fund is used to account for all financial resources, except those required to be accounted for in another fund. As shown in the graph below, the four largest sources of revenue within the General Fund are: Ad Valorem Taxes, Intergovernmental Revenues, Utility Service Tax, Franchise Fees. The majority of the Intergovernmental Revenues comes from state shared revenues, such as Local Half-Cent Sales Tax and Municipal Revenue Sharing. Interfund transfers represents 5.37% of revenues for the General Fund. The Table G-l and Table G-2 presented on page 42 through page 46 compare the Fiscal Year 2005-06 estimated revenue sources with budget and actual of prior years. General Fund Revenues Source of Funds Tnmsfer5~In Cash Forward Miscellaneous 5% r 8% Revenue \ 1% Franchise Fees 7% FineSllYo~ // Charges For _-// _____ Services 4%. r Intergovernmental Revenue 19(% Ad Valorem Taxes 36% , Licenses nnd Permits 2% ~ Utility Service Tax 17% City services are provided mainly through the General Fund revenues. The graph presented below shows that 34.78% of total expenditures are allocated to public safety related activities. Other city services, excluding golf course, airport administration, and building department, are included in general government, transportation, cultural & recreation, and physical environment. Starting October 1, 2005, the Building Department will operate as an enterprise fund. A one-time transfer of building department residual operating fund balance will be made based on the balance as of September 30, 2005. Complete building department proposed budget information is located on page 195-200. General Fund Expenditure Use of Funds Culture and Recreation I Transportation 8% \ 13% ~ Physical Environment--/' 12% General (Government 32% '. , Public Safety 35% 41 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ TABLE G-1 GENERAL FUND REVENUE Code: 001501 The Fiscal Year 2005-2006 adopted budget for General fund Revenue is $11,975,141. This compares to the 2004-05 projected General fund revenue of$13,408,855, a decrease of$I,433,714 or 10.69%. Amended Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Descriotion Actual Actual Budget Revenue Budget Difference Taxes and franchise fees $ 5,289,334 $ 5,795,208 $ 6,567,843 $ 6,521,202 $ 7,131,374 $ 610,172 Licenses and permits 876,382 1,866,430 1,317,494 1,260,095 243,280 (1,016,815) Inter-governmental revenue 1,813,365 2,844,245 1,965,787 4,663,027 2,288,405 (2,374,622) General government charges for service 216,160 118,965 174,937 143,801 481,669 337,868 Fines and forfeits 116,753 108,788 118,615 69,625 71,625 2,000 Interest earnings 81,708 89,890 102,844 96,000 105,000 9,000 Rents and royalties 39,382 38,382 27,316 31,622 27,500 (4,122) Sales of assets 7,901 6,118 5,861 3,246 2,000 (1,246) Contributions/donations 20,725 16,345 28,000 20,975 21,200 225 Other miscellaneous revenues 15,195 309,391 14,570 61,259 12,020 (49,239) Total revenues $ 8,476,905 $11,193,762 $10,323,267 $12,870,852 $10,384,073 $ (2,486,779) Interfund transfers 531,241 428,140 538,003 538,003 643,362 105,359 Other sources 630,645 947,706 947,706 Total revenues and other sources $ 9,008,146 $ 11,621,902 $11,491,915 $13,408,855 $11,975,141 $ (1,433,714) Fiscal Year 2005-06 Adopted Budget: Major Current Level Changes from FY 2004-05 Projected Revenues: 1. Taxes and franchise fees - Increase results from continued growth in home construction and property values as well as an increase in the electric franchise fees based upon current trend analysis. 2. Licenses and permits - Decrease results from the separation of Building Departruent from the General Fund operations. 3. Intergovernmental - Decrease results from the hurricane related FEMA and DCA reimbursements received in FY 2004-05. 4. General government charges for service - Increase mainly results from the establishment of General Fund Administrative Charges to the Building Departruent. The cbarges are based on the total full-time employees and building space. 5. Fines and forfeits - Slight increase due to a projected increase in parking ticket revenue. 6. Interest earnings - Increase due to a interest rate increase based on interest rate analysis. 7. Rents and royalties - Decrease due to the final installment of river front water line assessment fully received in FY 2004-05. 8. Sales of assets - Decrease due to most equipment has been sold in previous years. 9. ContributionslDonations - Slight increase due to the continued popularity and sales of the paver bricks purchased around the clock tower. 10. Other miscellaneous revenues - Decrease due to the increased interest in safety incentives, resulting in a reduction of insurance claims, and therefore a reduction in reimbursement proceeds. 11. Interfund transfers - [ncrease mainly due to an increase in the transfer from the Storm water utility Fund for the stormwater swale/ditch mowing contract. 12. Other sources - Iocrease due to a one time traosfer of building code enforcement reserve fund balance from the General Fund to the Building Departruent (enterprise fund) (current estimate $802,490) and the utilization of capital equipment replacement reserve to fund replacement equipment ($145,216). 42 Difference $ 610,172 $ (1,016,815) $ (2,374,622) $ 337,868 $ 2,000 $ 9,000 $ (4,122) $ (1,246) $ 225 $ (49,239) $ 105,359 $ 947,706 ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ TABLE G-2 General Fund Revenues Detail FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descriotion Actual Actual Actnal Bndeet Projected Bndeet TAXES 311000 Current Ad Valorem Taxes 2,489,854 2,725,515 3,130,521 3,694,064 3,694,064 4,204,924 311001 Delinquent Ad Valorem Taxes 31,842 21,820 34,247 44,000 25,000 25,000 311 002 Penalty on Delinquent Taxes 4,579 5,088 5,208 6,500 3,500 3,500 TOTAL AD VALOREM TAXES 2,526,275 2,752,423 3,169,976 3,744,564 3,722,564 4,233,424 FRANCmSE FEES 313100 Electric FrancWse Fees 708,926 741,861 735,010 815,254 815,254 839,700 313200 Telecom Franchise Fees 33,877 0 0 0 0 0 313500 CATV Franchise Fees 3,826 0 0 0 0 0 313700 Solid Waste Franchise Fees 20,272 14,333 35,590 29,039 40,000 40,000 TOTAL FRANCmSE FEES 766,901 756,194 770,600 844,293 855,254 879,700 UTILITY SERVICE TAXES 314100 Electric Utility Service Tax 861,922 953,734 960,469 1,043,188 1,000,000 1,050,000 314200 Telecom Utility Service Tax 13 0 0 0 0 0 314300 Water Utility Service Tax 103,067 125,395 154,781 183,602 170,000 178,500 314800 Propane Utility Service Tax 18,234 22,145 23,931 23,384 23,384 24,750 314950 CST Revenue Sharing 578,80 I 679,443 715,451 728,812 750,000 765,000 TOTAL UTILITY SERVICE TAXES 1,562,037 1,780,717 1,854,632 1,978,986 1,943,384 2,018,250 TOTAL TAXES & FRANCmSE FEES 4,855,213 5,289,334 5,795,208 6,567,843 6,521,202 7,131,374 LICENSES AND PERMITS 321000 Occupational License 67,673 82,269 91,192 92,000 105,000 11 0,000 321100 Occ Lic-Penaltiesrrransfers 1,886 2,531 2,705 2,221 2,800 2,800 321050 Contractor License 26,913 29,255 33,586 32,850 25,000 N/A 321150 Contractor License - Penalties 0 0 0 0 650 N/A 322050 Building Permits 324,327 514,586 1,209,600 670,437 760,880 N/A 322075 Reinspection Fees 17 ,990 23,730 29,624 38,601 29,380 N/A 322100 Land Clearing Permits 19,770 29,502 41,925 35,370 28,170 N/A 322150 Tree Removal Permits 2,985 3,460 4,260 4,790 1,380 N/A 322200 Electrical Permits 42,301 59,293 87,953 66,905 32,990 N/A 322225 Plumbing Permits 40,751 55,976 83,353 65,532 36,670 N/A 322250 Mechanical Permits 0 201 75,611 71,354 23,780 N/A 322300 Fencing Permits 2,760 3,550 8,344 10,650 8,385 N/A 322400 Irrigation Permits 125 225 167 218 480 N/A 322500 Sign Permits 2,675 1,769 4,480 4,433 4,920 N/A 329400 Plan Checking Fees 0 6,832 109,818 69,143 73,240 N/A 322060 Driveway Permit Fees 0 0 0 67,250 67,250 70,000 329100 Zoning Fees 14,110 45,556 41,004 59,138 15,000 15,000 329200 Site Plan Review Fees 7,250 11 ,000 20,155 17,409 21,000 21,630 329300 Plat Review Fees 3,509 4,162 18,753 4,790 20,000 20,600 329500 Alarm Permits 3,670 2,485 3,900 4,403 3,120 3,250 TOTAL LICENSES AND PERMITS 578,695 876,382 1,866,430 1,317,494 1,260,095 243,280 43 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET! General Fund Revenues Detail- Continned FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descriotion Actual Actual Actual Bud2et Proiected Bnd2et INTERGOVERNMENTAL REVENUE: FEDERAL GRANTS 331200 Fed Grant-Public Safety 91,839 55,423 12,060 0 0 0 331204 Fed - LLEBG 10,906 10,000 10,000 10,000 10,000 10,000 331901 FEMA - Federal Grant 0 0 792,441 34,119 2,355,722 0 331902 FHW A Grant 0 0 82,496 0 170,138 0 TOTAL FEDERAL GRANTS 102,745 65,423 896,997 44,119 2,535,860 10,000 STATE GRANTS 334900 FEMA-State matching 0 0 38,655 1,834 57,667 0 TOTAL STATE GRANTS 0 0 38,655 1,834 57,667 0 STATE SHARED REVENUES 335120 Murncpal Revenue Sharing 253,555 252,248 316,295 530,900 400,000 631,817 335122 8th Cent Motor Fuel Tax 139,269 141,541 164,350 144,599 150,000 154,500 335140 Mobile Home Licenses 11,561 11 ,035 12,637 14,600 9,500 10,000 335150 Alcohol Beverage Licenses 8,528 7,049 10,035 8,610 10,000 10,000 335180 Local Half-Cent Sales Tax 1,133,431 1,160,478 1,276,274 1,221,125 1,500,000 1,472,088 335200 Police Pension State Shared Revenue 0 175,591 106,715 0 0 0 337201 SRO Scbool Board Grant 0 0 0 0 0 0 337705 F.1.N.D. Grant 20,500 0 22,287 0 0 0 TOTAL STATE SHARED REVENUES 1,566,844 1,747,942 1,908,593 1,919,834 2,069,500 2,278,405 TOTAL INTER-GOV'T REVENUE 1,669,589 1,813,365 2,844,245 1,965,787 4,663,027 2,288,405 CHARGES FOR SERVICES 341910 Sales-Maps & Publications 282 656 314 360 300 300 341920 Cert. Copying, Record Search 1,278 1,238 1,555 1,180 1,000 1,000 341930 Election Fees 125 75 125 125 125 125 342100 PO Overtime Service Fees 15,604 18,312 7,325 8,925 6,000 6,000 343805 Cemetery Fees 0 7,619 7,175 7,166 7,250 7,500 347550 Skate Facility Fees 24,563 20,759 21,436 25,000 19,800 0 347555 Tennis Facility Fees 0 0 0 0 5,000 72,000 347556 County Facility Impact Fees Admin Fee 0 0 0 0 0 56,000 347557 Community Center Rec Revenues 0 25,977 27,154 35,355 22,500 25,000 349140 RRD-Management Fees 5,000 10,118 10,118 10,624 10,624 10,624 349410 Golf Course-Management Fees 38,088 5,088 38,088 38,088 38,088 46,217 349415 Maintenance Service Fees-GC 444 0 0 0 0 0 349450 Airport-Management Fees 32,114 32,114 2,114 32,114 32,114 76,217 349455 Maintenance Service Fees-AP 6,488 820 801 1,000 0 0 349480 Building Oept Administrative Fees 0 0 0 0 0 179,686 349900 Project Personnel & Equipment Services 176,335 87,384 2,760 15,000 1,000 1,000 349950 Special Events Pers Svc Fees 0 6,000 0 0 0 0 TOTAL CHGS FOR SERVICE 300,321 216,160 118,965 174,937 143,801 481,669 44 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI General Fund Revenues Detail- Continued FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descrintion Actual Actual Actual Bud!!et Projected Bud!!et FINES AND FORFEITS 351100 Court Fines 88,132 73,457 75,983 85,000 37,000 37,500 351115 Police Education-$2.00 Funds 4,050 3,160 3,344 3,585 4,500 4,500 351120 Drivers Education 13,599 13,077 12,376 12,464 15,000 15,000 351130 Court Costs 240 96 96 125 125 125 351140 Parking Fines 3,374 9,555 3,971 3,876 1,000 2,500 354100 Code Enforcement Fines 8,180 10,157 8,109 7,034 9,000 9,000 359000 Other FineslForfeits 3,077 7,250 4,909 6,531 3,000 3,000 TOTAL FINES AND FORFEITS 120,652 116,753 108,788 118,615 69,625 71,625 MISCELLANEOUS REVENUE: INTEREST EARNINGS 361100 Interest Income 39,317 33,830 66,209 85,000 58,000 65,000 361105 State Board Interest Earnings 63,607 47,030 21,983 16,344 35,000 40,000 361150 Other Interest 2,305 848 1,698 1,500 3,000 0 TOTAL INTEREST EARNINGS 105,229 81,708 89,890 102,844 96,000 105,000 RENT AND ROYALTIES 362100 Rents and Royalties 5,422 5,038 5,973 5,925 600 2,500 362150 Nontaxable Rent 31,645 34,344 32,409 21,391 20,000 25,000 363150 Special Assessment-Riverfront 0 0 0 0 11,022 0 TOTAL RENT AND ROYALTIES 37,067 39,382 38,382 27,316 31,622 27,500 SALE OF FIXED ASSETS 364100 Sale of Fixed Assets 7,900 7,901 4,861 4,861 1,000 1,000 365000 Sale of Surplus Material/Scrap 0 0 1,257 1,000 2,246 1,000 TOTAL SALES OF FIXED ASSETS 7,900 7,901 6,118 5,861 3,246 2,000 CONTRIBUTIONS/DONATIONS 366000 Contributions & Donations 19,000 1,000 780 6,000 1,000 1,000 366150 Clock Tower Brick Sales 8,370 5,390 2,360 2,500 1,750 2,000 366200 ](-9 Contribution 0 0 0 5,000 5,025 5,000 366604 Donations-Public Safety Employees 560 1,590 200 500 200 200 366605 Donations-General Empl Fund 2,147 1,020 330 1,000 1,000 1,000 366805 4th of July Donations 7,795 11,725 12,675 13,000 12,000 12,000 TOTAL CONTRIBUTIONS/DONATIONS 37,872 20,725 16,345 28,000 20,975 21,200 OTHER MISCELLANEOUS REVENUES 369100 Motor Fuel Tax Rebate 3,529 8,378 12,841 12,000 9,750 9,750 369200 Insurance Proceeds 6,625 2,908 289,253 500 19,447 500 369400 Reimbursements 6,833 783 1,075 500 4,000 500 369900 Other Miscellaneous Revenues 617 466 4,961 500 619 500 369954 Vend Mach Sales-Pub Safety Fund 207 186 318 270 270 270 369955 Vend Mach Sales-Gen Empl Fund 634 623 502 800 500 500 369995 Cash Over/Short 0 59 70 0 146 0 369999 Prior Year Recoveries 10,002 1,792 371 0 26,527 0 TOTAL OTHER MISCELLANEOUS REV. 28,447 15,195 309,391 14,570 61,259 12,020 TOTAL MISCELLANEOUS REVENUE 216,515 164,910 460,126 178,591 213,102 167,720 TOTAL REVENUES 7,740,985 8,476,905 11,193,762 10,323,267 12,870,852 10,384,073 45 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI General Fund Revenues Detail- Continued FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descrintion Actual Actual Actnal Budeet Projected Budeet INTERFUND TRANSFERS 381120 Interfund Trrr From 120 LOOT 0 0 61,672 0 0 0 381130 Interfund Trfr From 130 DST 265,850 370,919 198,162 345,559 345,559 240,250 381163 Interfund Trfr From 163 STORMW A n 0 145,322 154,556 160,996 160,996 394,112 381601 Interfund Trfr From 601 CEMETERY T 15,000 15,000 13,750 31,448 31,448 9,000 TOTAL INTERFUND TRANSFERS 280,850 531,241 428,140 538,003 538,003 643,362 OTHER FINANCING SOURCES 389991 Appropriation From PY Fund Balance- reserve for Building Code Enforcement 0 0 0 0 0 802,490 389991 Appropriation From PY Fund Balance- Reserve for Equipment replacement 0 0 0 0 0 145,216 389991 Appropriation From PY Fund Balance- Unreserve 0 0 0 630,645 0 0 TOTAL OTHER SOURCES 0 0 0 630,645 0 947,706 TOTAL REV. AND OTHER SOURCES 8,021,835 9,008,146 11,621,902 11,491,915 13,408,855 11,975,141 46 ITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE Table G-3 lists General Fund expenditures by department/division. Table G-4 lists individual department/division details broken down by salaries & benefits, operating expenses, and capital outlay. TABLE G-3 SUMMARY OF GENERAL FUND EXPENDITURES BY DEP ARTMENT/DMSION Change FY 05/06 From % Org FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Prior Year Increase Code Descrintion Actual Actual Actual Bud.et Proiected Bud.et Proiected (Decrease) 010001 City Council $ 37.974 $ 44.532 $ 33.692 $ 42.807 $ 40,477 $ 41,244 $ 767 1.9% 010005 City Manager 256.002 30].24] 331.783 395.791 389,025 238.]45 (150,880) -38.8% 010009 City Clerk 272,884 253,321 284.] ]2 319.165 314,374 333,135 ]8,761 6.0% 010010 City Attorney ] 14,140 123.787 134.102 184.065 ] 72,034 189.906 17.872 10.4% 010020 Finance 354,044 324.771 346.610 381,791 381,484 426.647 45,163 11.8%1 010021 Management Information SV5. NIA 102,473 131,445 145.529 144.265 193.918 49.653 34.4% 010035 Human Resources 170,099 192.027 211.167 211,955 213,293 217.526 4.233 2.0% 010040 Police Special Operations N/A NIA NIA 293.035 307.632 345.957 38,325 12.5%1 010041 Police Administration ]40,470 164.397 291.585 303.777 280.99] 198.772 (82.219) -29.3% 010042 Police School Resource 98,820 119,63] 126.818 167.396 168.661 175,525 6.864 4.1l}~1 010043 Police Patrol Division 1,212,934 1.597.915 1.786.368 1.740.985 1.760.110 1.839.690 79.580 4.5% 010044 Community Policing Unit 101.050 127.839 124.271 144.910 142.057 139.592 (2,465) -1.7% 010045 Code Enforcement Division 89.010 89,429 107,468 129.369 130.708 157.102 26,394 20.2%1 010046 Professional Standards N/A NIA 93.966 105.365 104.258 112.096 7.838 7.51% 010047 Police Detective Division 394.683 423.792 368,074 503,927 503.107 494.510 (8.597) -1.7% 010048 Police Support Services 203,686 274.908 254,347 285.508 284,885 292.968 8.083 2.8% 010049 Police Dispatch Unit 308,567 360,493 360,531 421.554 441,642 409,027 (32.615) -7.4% 010051 Engineering 323.195 416.890 470.632 458.867 467,560 480,215 12,655 2.7% 010053 Stormwater Utility NIA 813.907 779,413 1,053,205 886,953 1,276.957 390.004 44.0% 010052 Roads and Maintenance 1,284,015 853.688 1.639.126 755,035 2.645.336 874,062 (1.771.274) -67.0IXJ 010054 Garage 142,443 16].850 170.996 189,413 191.386 196,463 5,077 2.7% 010056 Building Maintenance 185,422 226.691 NIA 395.185 396.464 219.003 (177,461) -44.8% 010057 Parks ilnd Recreation 613,506 672.179 769,039 999.345 1.062.354 997.096 (65,258) -6.1% 010059 Cemetery 87.866 113.650 139,846 177.247 149.069 147.226 (1.843) -1.2% 010080 Growth Management 218,274 209.351 236.868 258.046 267,667 279,896 12,229 4.6% 010085 Building 343.929 408.937 518,236 596,354 587.873 NIA NIA NIA 010099 Non-Departmental 798.053 734.148 578.841 832.289 537,742 1,698,463 1,160,721 215.9%1 Total General Fund Expenditures 7.751,066 $ 9.111.846 $ 10.289.336 $ 11,491.915 $ 12.971,407 $ 11.975.141 $ (996.266) -7.7% Total Revenues and Other SOill'ces 8,021,835 $ 9.008.]46 $ 11,621,902 $ 11,491.915 $ 13,408.855 $ 11.975.141 $ (1,433.714) -10,7% (Revenues) over Expenditures (270,769) $ (103.700) $ 1.332.566 $ $ 437,448 $ 47 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ TABLE G-4 General Fnnd Expenditnre By Department/Division Department CITY COUNCIL 2003 Actual 2004 Actunl 2005 Budget 2005 Projected 2006 Budget Change from Projected PERSONAL SERVICES $ 21,430 $ 21,490 $ 21,410 $ 21,490 $ 21,398 $ (92) OPERATING EXPENDITURES $ 19,902 $ 12,202 $ 21,397 $ 18,987 $ 19,846 $ 859 CAPITAL OUTLAY $ 3,200 $ - $ - $ - $ - $ - TOTAL $ 44,532 $ 33,692 $ 42,807 $ 40,477 $ 41,244 $ 767 CITY MANAGER PERSONAL SERVICES $ 280,782 $ 316,764 $ 373,719 $ 365,579 $ 224,738 $ (140,84 I) OPERATING EXPENDITURES $ 18,944 $ 15,019 $ 19,273 $ 20,647 $ 13,407 $ (7,240) CAP1TAL OUTLAY $ 1,515 $ - $ 2,799 $ 2,799 $ - $ (2,799) TOTAL $ 301,241 $ 331,783 $ 395,791 $ 389,025 $ 238,145 $ (150,880) CITY CLERK PERSONAL SERVICES $ 198,297 $ 227,605 $ 248,760 $ 248,284 $ 252,243 $ 3,959 OPERATING EXPENDITURES $ 49,288 $ 54,407 $ 70,405 $ 66,090 $ 67,871 $ 1,781 CAPITAL OUTLAY $ 5,736 $ 2,100 $ - $ - $ 13,021 $ 13,021 TOTAL $ 253,321 $ 284,112 $ 319,165 $ 314,374 $ 333,135 $ 18,761 CITY ATTORNEY PERSONAL SERVICES $ I 18,404 $ 128,653 $ 177,282 $ 165,375 $ 181,206 $ 15,831 OPERATING EXPENDITURES $ 3,868 $ 5,449 $ 6,783 $ 6,659 $ 8,700 $ 2,041 CAPITAL OUTLAY $ 1,515 $ - $ - $ - $ - $ - TOTAL $ 123,787 $ 134,102 $ 184,065 $ 172,034 $ 189,906 $ 17,872 FINANCE PERSONAL SERVICES $ 257,080 $ 278,133 $ 308,348 $ 308,640 $ 355,779 $ 47,139 OPERATING EXPENDITURES $ 66,176 $ 63,688 $ 72,443 $ 72,070 $ 70,868 $ (1,202) CAPITAL OUTLAY $ 1,515 $ 4,789 $ 1,000 $ 774 $ - $ (774) TOTAL $ 324,771 $ 346,610 $ 381,791 $ 381,484 $ 426,647 $ 45,163 MANAGEMENT lNFORMA TION SERVICES PERSONAL SERVICES $ 73,278 $ 89,544 $ 124,401 $ 122,970 $ 170,378 $ 47,408 OPERATING EXPENDITURES $ 20,914 $ 11,828 $ 21,128 $ 21,295 $ 23,540 $ 2,245 CAPITAL OUTLAY $ 8,281 $ 30,073 $ - $ - $ - $ - TOTAL $ 102,473 $ 131,445 $ 145,529 $ 144,265 $ 193,918 $ 49,653 HUMAN RESOURCES PERSONAL SERVICES $ 152,410 $ 187,255 $ 185,924 $ 187,255 $ 191,706 $ 4,451 OPERATING EXPENDITURES $ 38,103 $ 22,750 $ 26,031 $ 26,038 $ 25,820 $ (218) CAPITAL OUTLAY $ 1,514 $ 1,162 $ - $ - $ - $ - TOTAL $ 192,027 $ 211,167 $ 211,955 $ 213,293 $ 217,526 $ 4,233 POLlCE DEPARTMENT - SPECIAL OPERATIONS . R 1 N , DITU 'I NA NA A A A A _) , 3 267, 30 _56,5 0 $ ) 3 ,202 $ 7,1 7 , 00 _, OU 2 ,35 $ 307,632 5, 57 POLICE DEPARTMENT - ADMINISTRATION PERSONAL SERVICES $ 143,296 $ 260,707 $ 280,712 $ 260,149 $ 179,745 $ (80,404) OPERATING EXPENDITURES $ 21,101 $ 18,773 $ 20,065 $ 17,842 $ 19,027 $ 1,185 CAPITAL OUTLAY $ - $ 12,105 $ 3,000 $ 3,000 $ - $ (3,000) TOTAL $ 164,397 $ 291,585 $ 303,777 $ 280,991 $ 198,772 $ (82,219) 48 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ General Fund Expenditure By Department/Division - Continued 2003 2004 Department Actual Actual POLICE DEPARTMENT - SCHOOL RESOURCE UNIT 2005 Budget 2005 Projected 2006 Budget Change from Projected PERSONAL SERVICES $ 109,114 $ 118,643 $ 124,484 $ 124,484 $ 127,851 $ 3,367 OPERATING EXPENDITURES $ 9,518 $ 8,17' $ 10,412 $ 11,677 $ 12,174 $ 497 CAPITAL OUTLAY $ 999 $ - $ 32,500 $ 32,500 $ 35,500 $ 3,000 TOTAL $ 119,631 $ 126,818 $ 167,396 $ 168,661 $ 175,525 $ 6,864 POLICE DEPARTMENT - PATROL PERSONALSERVlCES $ 1,339,735 $ 1,501,640 $ 1,413,350 $ 1,421,469 $ 1,506,935 $ 85,466 OPERATING EXPENDITURES $ 108,121 $ 121,557 $ 126,482 $ 137,488 $ 153,115 $ 15,627 CAPITAL OUTLAY $ 150,059 $ 163,171 $ 201,153 $ 201,153 $ 179,640 $ (21,513) TOTAL $ 1,597,915 $ 1,786,368 $ 1,740,985 $ 1,760,110 $ 1,839,690 $ 79,580 POLICE DEPARTMENT - COMMUNITY POLICING UNIT PERSONAL SERVICES $ 116,389 $ 117,326 $ 121,209 $ 121,209 $ 121,073 $ (136) OPERATING EXPENDITURES $ 11,450 $ 6,945 $ 23,701 $ 20,848 $ 18,519 $ (2,329) CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - TOTAL $ 127,839 $ 124,271 $ 144,910 $ 142,057 $ 139,592 $ (2,465) POLICE DEPARTMENT - CODE ENFORCEMENT PERSONAL SERVICES $ 79,596 $ 97,050 $ 117,824 $ 117,824 $ 136,287 $ 18,463 OPERATING EXPENDITURES $ 9,833 $ 10,418 $ 11,545 $ 12,884 $ 14,815 $ 1,931 CAPITAL OUTLAY $ - $ - $ - $ - $ 6,000 $ 6,000 TOTAL $ 89,429 $ 107,468 $ 129,369 $ 130,708 $ 157,102 $ 26,394 POLICE DEPARTMENT - PROFESSIONAL STANDARDS PERS ALS C N $ -, 9 ,095 $ 97,50 $ 3,893 PERA'! RE' ,551 11,270 $ 1,1 $ 2,5 5 A $ I, UO 1, 00 T TAL A 93, 105,365 1 ,25 112,09 7,838 POLICE DEPARTMENT - DETECTIVE PERSONAL SERVICES $ 351,229 $ 274,200 $ 374,182 $ 374,194 $ 410,277 $ 36,083 OPERATING EXPENDITURES $ 59,281 $ 59,759 $ 69,245 $ 68,413 $ 78,633 $ 10,220 CAPITAL OUTLAY $ 13,282 $ 34,115 $ 60,500 $ 60,500 $ 5,600 $ (54,900) TOTAL $ 423,792 $ 368,074 $ 503,927 $ 503,107 $ 494,510 $ (8,597) POLICE DEPARTMENT - SUPPORT SERVICES PERSONAL SERVICES $ 206,977 $ 241,718 $ 265,816 $ 265,996 $ 269,525 $ 3,529 OPERATING EXPENDITURES $ 18,756 $ 12,629 $ 18,887 $ 18,889 $ 20,443 $ 1,554 CAPITAL OUTLAY $ 49,175 $ - $ 805 $ - $ 3,000 $ 3,000 TOTAL $ 274,908 $ 254,347 $ 285,508 $ 284,885 $ 292,968 $ 8,083 POLICE DEPARTMENT - DISPATCH PERSONAL SERVICES $ 288,635 $ 335,666 $ 383,959 $ 395,959 $ 370,502 $ (25,457) OPERATING EXPENDITURES $ 23,915 $ 24,865 $ 27,895 $ 35,983 $ 36,025 $ 42 CAPITAL OUTLAY $ 47,943 $ - $ 9,700 $ 9,700 $ 2,500 $ (7,200) TOTAL $ 360,493 $ 360,53 I $ 421,554 $ 441,642 $ 409,027 $ (32,615) ENGINEERING PERSONAL SERVICES $ 381,843 $ 410,583 $ 415,964 $ 420,964 $ 418,078 $ (2,886) OPERATING EXPENDITURES $ 32,405 $ 23,706 $ 39,703 $ 43,396 $ 62,137 $ 18,741 CAPITAL OUTLAY $ 2,642 $ 36,343 $ 3,200 $ 3,200 $ - $ (3,200) TOTAL $ 416,890 $ 470,632 $ 458,867 $ 467,560 $ 480,215 $ 12,655 49 ITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE General Fund Expeuditure By Department/Division - Continued Department STORMWATER UTILITY 2003 Actual 2004 Actunl 2005 Budget 2005 Projected 2006 Budget Change from Projected PERSONAL SERVICES $ 455,126 $ 481,820 $ 613,937 $ 538,383 $ 582,888 $ 44,505 OPERATING EXPENDITURES $ 219,022 $ 293,535 $ 353,587 $ 262,889 $ 634,069 $ 371,180 CAPITAL OUTLAY $ 139,759 $ 4,058 $ 85,681 $ 85,681 $ 60,000 $ (25,681) TOTAL $ 813,907 $ 779,413 $ 1,053,205 $ 886,953 $ 1,276,957 $ 390,004 PUBLIC WORKS - ROADS AND MAINTENANCE PERSONAL SERVICES $ 681,597 $ 782,595 $ 639,198 $ 661,764 $ 640,577 $ (21,187) OPERATING EXPENDITURES $ 145,990 $ 844,511 $ 83,337 $ 1,951,072 $ 118,235 $ (1,832,837) CAPITAL OUTLAY $ 26,101 $ 12,020 $ 32,500 $ 32,500 $ 115,250 $ 82,750 TOTAL $ 853,688 $ 1,639,126 $ 755,035 $ 2,645,336 $ 874,062 $ (1,771,274) PUBLIC WORKS - CENTRAL GARAGE PERSONAL SERVICES $ 130,574 $ 148,897 $ 157,985 $ 158,758 $ 168,873 $ 10,115 OPERATING EXPENDITURES $ 20,676 $ 19,924 $ 22,288 $ 23,488 $ 20,390 $ (3,098) CAPITAL OUTLAY $ 10,600 $ 2,175 $ 9,140 $ 9,140 $ 7,200 $ (1,940) TOTAL $ 161,850 $ 170,996 $ 189,413 $ 191,386 $ 196,463 $ 5,077 PUBLIC WORKS - PARKS & REC PERSONAL SERVICES $ 481,921 $ 598,667 $ 699,847 $ 717,715 $ 779,861 $ 62,146 OPERATING EXPENDITURES $ 147,914 $ 146,284 $ 221,348 $ 266,489 $ 160,735 $ (105,754) CAPITAL OUTLAY $ 42,344 $ 24,088 $ 78,150 $ 78,150 $ 56,500 $ (21,650) TOTAL $ 672,179 $ 769,039 $ 999,345 $ 1,062,354 $ 997,096 $ (65,258) PUBLIC WORKS - CEMETERY PERSONAL SERVICES $ 94,829 $ 109,575 $ 116,082 $ 116,082 $ 113,731 $ (2,351) OPERATING EXPENDITURES $ 17,761 $ 17,151 $ 37,665 $ 29,987 $ 24,495 $ (5,492) CAPITAL OUTLAY $ 1,060 $ 13,120 $ 23,500 $ 3,000 $ 9,000 $ 6,000 TOTAL $ 113,650 $ 139,846 $ 177,247 $ 149,069 $ 147,226 $ (1,843) PUBLIC WORKS - BUILDING MAINTENANCE PERSONAL SERVICES $ 163,705 N/A $ 144,490 $ 144,490 $ 94,983 $ (49,507) OPERATING EXPENDITURES $ 59,186 N/A $ 250,695 $ 251,974 $ 124,020 $ (127,954) CAPITAL OUTLAY $ 3,800 N/A $ - $ - $ - $ - TOTAL $ 226,691 N/A $ 395,185 $ 396,464 $ 219,003 $ (177,461) GROWTH MANAGEMENT PERSONAL SERVICES $ 189,152 $ 217,231 $ 238,616 $ 247,131 $ 250,551 $ 3,420 OPERATING EXPENDITURES $ 18,684 $ 19,637 $ 19,430 $ 20,536 $ 29,345 $ 8,809 CAPITAL OUTLAY $ 1,515 $ - $ - $ - $ - $ - TOTAL $ 209,351 $ 236,868 $ 258,046 $ 267,667 $ 279,896 $ 12,229 BUILDING DEPARTMENT PERSONAL SERVICES $ 386,922 $ 497,344 $ 546,887 $ 534,187 N/A N/A OPERATING EXPENDITURES $ 22,015 $ 20,892 $ 33,767 $ 39,926 N/A N/A CAPITAL OUTLAY $ - $ - $ 15,700 $ 13,760 N/A N/A TOTAL $ 408,937 $ 518,236 $ 596,354 $ 587,873 N/A N/A 50 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI General Fund Expenditure By DepartmenUDivision - Continued Department 2003 Actual 2004 Actual 2005 Budget 2005 Projected 2006 Budget Change from Projected NON-DEPARTMENTAL PERSONAL SERVICES $ 26,128 $ 9,188 $ 27,090 $ 10,000 $ 10,000 $ - OPERATING EXPENDITURES $ 423,820 $ 563,153 $ 635,199 $ 527,742 $ 647,920 $ 120,178 GRANTS AND AIDS $ 200 $ - $ - $ - $ - $ - INTERFUND TRANSFERS OUT $ 284,000 $ 6,500 $ - $ - $ 802,490 $ 802,490 CONTINGENCY $ - $ - $ 170,000 $ - $ 238,053 $ 238,053 TOTAL $ 734,148 $ 578,841 $ 832,289 $ 537,742 $ 1,698,463 $ 1,160,721 TOTALS PERSONAL SERVICES $ 6,728,449 $ 7,544,709 $ 8,473,001 $ 8,411,391 $ 7,933,278 $ (478,113) OPERATING EXPENDITURES $ 1,586,643 $ 2,398,808 $ 2,285,586 $ 4,020,159 $ 2,464,509 $ (1,555,650) CAPITAL OUTLAY $ 512,555 $ 339,319 $ 563,328 $ 539,857 $ 536,811 $ (3,046) GRANTS AND AIDS $ 200 $ - $ - $ - $ - $ - INTERFUND TRANSFERS OUT $ 284,000 $ 6,500 $ - $ - $ 802,490 $ 802,490 CONTINGENCY $ - $ - $ 170,000 $ - $ 238,053 $ 238,053 TOTAL GENERAL FUND $ 9,111,846 $ 10,289,336 $ 11,491,915 $ 12,971,407 $ 11,975,141 $ (996,266) 51 iCITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI HOME OF PELICAN ISLAND This Page Intentionally Left Blank 52 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ CITY COUNCIL The City Council consists of five members. The Mayor and Vice-Mayor are elected by the City Council annually. The City Council is responsible for legislative functions of the City Government, including adoption of ordinances and policies, and is responsible for appointing members of volunteer boards and committees. Qualified voters of the City elect members of the Council at-large. Terms of office are two years and all City Council members must be at least 18 years of age and be registered voters. Regular meetings of the City Council are held on the second and fourth Wednesday of each month at City HalL Workshop and special meetings may also be scheduled. FISCAL YEAR 2005 ACCOMPLISHMENTS ./ Completion of new Municipal Complex Facilities - City Hall Building (December 2004) and Friendship Park (June 2005) ./ Approved Lease Agreements with Boys and Girls Club, Sebastian River Area Historical Society, Keep Indian River Beautiful, and Association for Retarded Citizens within the Municipal Complex ./ Provided Early Voting Site to Indian River County Supervisor of Elections within the new City Hall ./ Created Sebastian Boulevard Triangle Overlay District Regulations ./ Awarded contract for historic rehabilitation of the Old Elementary School Building (former City Hall) on Municipal Complex site ./ Removed limits on public input at City Council Meetings FISCAL YEAR 2006 GOALS AND OBJECTIVES ~ Reduce Millage rate. ~ Provide better public information by means of access to public records on the City's website and by broadcasting more City board meetings. ~ Complete municipal airPort improvements, including business plan for leases, runway relocation, signage and lighting, t-hangars, and buffering all with grant funding. ~ Complete Louisiana Avenue roadway and drainage improvement. ~ Complete new Airport Administration Building. ~ Complete canal seawall repairs. PERFORMANCE MEASURES Projected Proj ected Performance Indicators 2004/2005 2005/2006 Number of Council Meetings Conducted 35 36 Number of CRA Meetings Conducted 1 2 Number of Board of Adjustment Meetings Conducted 4 4 Number of Ordinances Adopted 8 10 Number of Resolutions Adopted 54 55 Number of Board Appointments 27 30 53 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PROGRAM BUDGET DESCRIPTION FOR CITY COUNCIL STAFFING NATURE OF ACTIVITY 04/05 05/06 40.00% 40.00% Regular and Special Meetings - Attendance at meetings (24 regular and 12 workshop/special meetings). Responsihle for all legislative functions of City Gove=en~ including the establishment of laws and policies, and appointing qualified citizens to boards and committees. 20.00% 20.00% City Functions and Events - Attendance at functions. Public relations. 20.00% 20.00% Conference. Legislative. County. State. and Local Meetings - Attendance at meetings. City representation at all levels of gove=ent and intra-gove=ental affairs. 20.00% 20.00% Citizens' Problems and Complaints - Assisting Citizens in referring complaints and problems to the City Manager for follow-up. 100.00% 100.00% CITY COUNCIL BUDGET SUMMARY The Fiscal Year 2005-2006 adopted hudget for City Council is $41,244. This compares to the 2004-05 projected expenditrues of$40,477, an increase of$767 or 1.9%. Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditrues Budget Difference Personal Services $ 21,430 $ 21,490 $ 21,410 $ 21,490 $ 21,398 $ (92) Operating Expenses 19,902 12,202 21,397 18,987 19,846 859 Capital Outlay 3,200 - - - - - Total $ 44,532 $ 33,692 $ 42,807 $ 40,477 $ 41,244 $ 767 Fiscal Year 2005-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenditrues: Difference 1. Personal Services - Decrease due to reduction in workers' camp premium. $ (92) 2. Operating Expenses - Increase due to A V equipment maintenance, which was not budgeted in previous years. $ 859 3. Capital Outlay - No request for FY 2005-06. $ - 54 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PERSONAL SERVICES SCHEDULE CITY COUNCIL POSITION Mayor Vice-Mayor Council Member PAY RANGE 5,400 3,600 3,600 F/TIE POSITION YEARS GRADE 03-04 04-05 05-06 1.00 1.00 1.00 1.00 1.00 1.00 3.00 3.00 3.00 5.00 5.00 5.00 TOTAL SALARIES FICA Taxes Worker's Compensation Insurance Total Personal Services Projected Expense 04-05 $ 5,400 3,600 10,800 Adopted Budget 05-06 $ 5,400 3,600 10,800 $ 19,800 $ 19,800 1,515 175 $ 21,490 $ 1,515 83 21,398 CITY COUNCIL Code: 010001 FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actnal Actnal Actnal Bud!!et Proiected Bud!!et PERSONAL SERVICES 511200 Legislative Salaries 19,800 19,800 19,800 19,800 19,800 19,800 512100 FICA Taxes 1,515 1,515 1,515 1,515 1,515 1,515 512400 Warker's Comp Insurance 0 115 175 95 175 83 TOTAL PERSONAL SERVICES 21,430 21,430 21,490 21,410 21,490 21,398 OPERATING EXPENDITURES 534000 Travel & Per Diem 7,700 11,793 6,997 10,895 10,000 9,531 534101 Telephone 0 0 0 1,002 0 0 534110 Internet Access 0 0 0 75 0 0 534630 R & M Office Equipment 0 0 0 0 62 0 534640 R & M Operating Equipment 4,155 0 0 0 0 1,000 534800 Promotional Activities 588 640 822 1,000 800 800 535200 Departmental Supplies 246 914 469 1,000 1,269 1,500 535210 Computer Supplies 0 0 0 2,300 2,241 2,300 5354 10 Dues and Memberships 200 200 200 200 200 200 535420 Books and Publications 50 50 124 200 200 200 535450 Training and Education 3,605 6,305 3,590 4,725 4,215 4,315 TOTAL OPERATING EXPENDITURES 16,544 19,902 12,202 21,397 18,987 19,846 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 3,200 0 0 0 0 TOTAL CAPITAL OUTLAY 0 3,200 0 0 0 0 TOTAL CITY COUNCIL 37,974 44,532 33,692 42,807 40,477 41,244 55 ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETij CITY MANAGER In 1987, the voters of Sebastian adopted the Council/Manager form of government. The City Manager, appoioted by and serviog at the pleasure of the City Council, is the chief operating officer of municipal government. The City Manager's office provides administrative direction for all municipal operations consistent with goals adopted by City Council. As such, the City Manager implements policies of the City Council and is responsible for the day-to-day operations of the City, as well as ensuriog that services and operations function io an efficient, timely and cost effective manner while still in accordance with City Council objectives. As chief operatiog officer of the City, the City Manager's office is iovolved io the following functions: the daily administration of the City; appoioting authority for all city employees; supervision and evaluation of the management team; coordination of intra and inter-governmental affairs; acting as the administrative spokesperson for the City; formulation of the annual budget; recommendations with respect to departmental and non-departmental expenditures and the capital improvement program; preparation of reports and data to assist the City Council in makiog formal decisions; ensuring effective and efficient action on citizen complaiots and requests for service; and, conducting administrative research and analysis. As part of the reorganization effort to operate more efficiently, starting October I, 2005, the Purchasing and Contract Administration functions are transferred to the Finance Department. The reorganization ioc1udes the transfer of the Buyer position to the Finance Department and the elimination of the General Service Administrator position. FISCAL YEAR 2005 ACCOMPLISHMENTS ./ Successfully facilitated the adoption of Fiscal Year 2006 annual budget with reduction of property tax rate from 4.5904 mills to 3.9325 mills. ./ Successfully reorganize and streamlioe the City Manager's office by eliminating the General Service Administrator and transferriog the Buyer position to the Fioance Department. This action generated approximately $90,000 in General fund savings. ./ Removed the 20% cap on the General Fund administrative charges to the Stormwater Utility fees. By the adoption of Ordinance 05-16, stormwater utility fees can be utilized to fund the General Fund stormwater operation. FISCAL YEAR 2006 GOALS AND OBJECTIVES City Operations :>- Apply for grants and secure funding for various city projects :>- Conclude Water Expansion Program with Indian River County Department of Utilities. :>- Continue citywide street paving program :>- Review departmental operations and staffing to assure efficiency and effectiveness. Quality Service to Citizens :>- Meet periodically with community groups to present information about City operations and address questions andlor concerns respectively. :>- Participate with other City affiliated activities :>- Promote quality service with City employees Provide Effective Support to City Council :>- Resolve City Council concerns, as communicated individually and by citizenry. :>- Enhance quantity and quality of ioformation provided to City Council relative to municipal operations. ~ Work with City Council to establish and articulate overall mission oflocal government. 56 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ Maintain Positive Intergovernmental Relations :>- Full membership and participation in the International City/County Management Association (lCMA), Florida City/County Management Association (FCCMA) and Florida League of Cities activities. :>- Meet and communicate regularly with representatives of other jurisdictions and agencies to address issues of mutual interest and benefit. PROGRAM BUDGET DESCRIPTION FOR CITY MANAGER STAFFING NATURE OF ACTIVITY 04/05 05/06 25.00% 50.00% Manae-ement and 8unervision of City Prorrrams and Proiects - Plan, organize, direct, coordinate, aod report on City Projects. Improve and expaod efforts for quality public services. 12.50% 25.00% Preparation of .Q!y Council A!!enda - Provide City Council members with recommendations for actions on matters requiring legislative actions, and implementation of Council decisions. Initiate and review all matters requiring Council actions. Implement Council actions. 12.50% 25.00% Interl!overnmental Affairs - Represent City in intergovernmental matters. Serve as Cil) representative on task forces, committees ood planning groups. Administer inter-local agreements. Monitor ood report State and Federal legislation affecting the City. 50.00% 0.00% Purchasin!! and Contract Administration - Provide City DepartmentslDivisions assistooce in written and verbal quotations, sealed bids, request for proposals, request for qualification, venda contracts, purchsing policy compliance, and other professional service solicitation and review. 100.00% 100.00% CITY MANAGER BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for City Manager is $238,145. This compares to the 2004-05 projected expenditures of$389,025, a decrease of$150,880 or 38.8%. Proj ected Adopted FY02-03 FY03-04 FY04-05 FY04-05 FY05-06 Actual Actual Budget Expenditures Budget Difference Personal Services $ 280,782 $ 316,764 $ 373,719 $ 365,579 $ 224,738 $ (140,841) Operating Expenses 18,944 15,019 19,273 20,647 13,407 (7,240) Capital Outlay 1,515 - 2,799 2,799 - (2,799) Total $ 301,241 $ 331,783 $ 395,791 $ 389,025 $ 238,145 $ (150,880) Fiscal Year 2005-06 Adopted Budget: Major Current Level Chooges from Fiscal Year 2004-05 Projected Expenditures: Difference 1. Personal Services - Decrease mainly due to reorganization. The reorganization includes the transfer of Buyer position to the Finance Department and the elimiuation of General Service Administrator position. $ (140,841) 2. Operating Expenses - Decrease mainly due to reorganization. $ (7,240) 3. Capital Ontlay - No forecasted capital outlay in FY 2005-06. $ (2,799) 57 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PERSONAL SERVICES SCHEDULE CITY MANAGER F/T/E Projected Adopted PAY POSITION YEARS Expense Budget POSITION RANGE GRADE 03-04 04-05 05-06 04/05 05/06 City Manager 1.00 1.00 1.00 $ 105,500 $ 99,675 General Services Administrator (1) 52,670/95,128 81E 1.00 1.00 0.00 61,400 Executive Assistant 36,552/66,018 31E 1.00 1.00 1.00 46,700 50,000 Buyer (2) 30,948/55,895 28E 1.00 1.00 0.00 41,400 PIT Receptionist - 2 7.20/13.01 10 0.00 1.00 1.00 16,800 20,000 4.00 5.00 3.00 TOTAL SALARIES $ 271,800 $ 169,675 FICA Taxes 20,747 12,980 Deferred Compensation 22,896 13,471 Group Health Insurauce Premium 29,100 10,748 Dependant Health Ins Premium 15,350 13,465 Employee Assistance Program 138 92 Worker's Camp Insurance 1,311 707 Auto Allowance 0 3,600 Total Personal Services $ 361,342 $ 224,738 (1) General Service Administrator position is eliminated due to reorganization. (2) Buyer position is transferred to the Finance Department. 58 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ CITY MANAGER Code: 010005 FY 05/06 Account FY 01102 FY02l03 FY03/04 FY04/05 FY 04/05 Adopted Number Description Actual Actual Actual Bud!!et Proiected Bud!!et PERSONAL SERVICES 511200 Regular Salaries 175,199 213,955 234,025 277,700 271,800 169,675 512100 FICA Taxes 13,185 16,127 17,478 21,244 20,747 12,980 512225 Deferred Compensation 15,207 19,253 21,037 23,481 22,896 13,471 512301 Group Health Insurance Premium 12,488 17,946 25,559 28,600 32,137 10,748 512305 Dependant Health Ins Premium 8,621 12,177 16,533 21,241 15,350 13,465 512309 Employee Assistance Program 86 92 92 138 138 92 512400 Worker's Comp Insurance 0 1,232 2,040 1,315 1,311 707 512601 Auto Allowance 0 0 0 0 1,200 3,600 TOTAL PERSONAL SERVICES 224,786 280,782 316,764 373,719 365,579 224,738 OPERATING EXPENDITURES 533400 Other Contractual Services 0 3,040 0 3,200 3,200 2,200 534000 Travel and Per Diem 3,328 3,068 2,967 2,610 2,619 2,306 534101 Telephone 485 246 925 1,088 1,088 480 534105 Cellular Phone 344 559 544 600 600 600 534110 Internet Services 0 0 103 100 100 66 534120 Postage 715 417 379 650 500 300 534130 Express Mail 0 269 190 250 250 150 534620 R&M- Vehicles 71 460 1,428 400 400 0 534630 R & M - Office Equipment 2,678 434 73 600 1,400 1,200 534700 Printing & Binding 0 0 0 600 100 0 534800 Promotional Activities 1,282 1,938 1,772 1,000 1,293 500 534920 Legal Ads 468 1,028 927 500 500 700 534995 Litigation Expenses 0 0 0 0 122 0 535200 Departmental Supplies 1,959 2,969 1,839 2,000 2,000 1,500 535210 Computer Supplies 239 704 338 1,000 2,000 1,000 535260 Gas and Oil 967 942 993 1,200 1,000 0 535410 Dues and Memberships 1,030 1,450 1,502 1,500 1,500 1,155 535420 Books and Publications 105 45 0 500 500 150 535450 Training and Education 1,495 1,375 1,039 1,475 1,475 1,100 TOTAL OPERATING EXPENDITURES 15,166 18,944 15,019 19,273 20,647 13,407 CAPITAL OUTLAY 606400 Vehicles and Equipment 16,050 1,515 0 2,799 2,799 0 TOTAL CAPITAL OUTLAY 16,050 1,515 0 2,799 2,799 0 TOTAL CITY MANAGER 256,002 301,241 331,783 395,791 389,025 238,145 59 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ CITY CLERK The City Clerk is appointed by and serves under the direction of the City Council. This office maintains the City seal, attests all documents, provides legislative support, and maintains all permanent records of the City. The City Clerk is the Elections Official, Canvassing Board Chair and Records Management Liaison Officer for the City. The department is responsible for the City's records management program, cemetery sales and records, administers all appointments, orientations, fmancial disclosure and handbooks for City boards and committees, and administers codification. FISCAL YEAR 2005 ACCOMPLISHMENTS v' Upgraded Records Specialist to exempt Records Program Manager. v' Laserfiche upgraded to version 7.0 and City staff training. v' Established Laserfiche mobile scanning system w/assistance of MIS for use by other departments. v' Coordinated team for audiovisual equipment in new council chambers. v' Wrote City Broadcast Policy - adopted by resolution of Council. v' Set up computer station in Clerk's office for public use. FISCAL YEAR 2006 GOALS AND OBJECTIVES ~ Purchase Laserfiche United software for better use by all departments and Laserfiche weblink to put imaged documents on city website. ~ Hire or contract for Audio-visual person for increased Channel 25 programming, enhanced website to work under Clerk or MIS. ~ Add sound deafening, window tinting, upgraded projector and video mixer in chambers for better presentations. ~ Look into contracting out or hiring part-time recording secretary to take and transcribe all board meeting minutes for cost savings and to free up dept. clerical stafffor other duties. ~ Complete the new vault filing system. ~ Work with other departments to establish a plans scanning system and start a program to scan all city plans. ~ Bring in volunteer to assist with readying documents for scanning - particularly cemetery records. PERFORMANCE MEASURES Actual Actual Proj ected Projected Performance Indicators 2002/2003 2003/2004 2004/2005 2005/2006 Records Scanned 200 372 350 400 Records Destroyed 93 Boxes 101 Boxes 100 Boxes 200 Boxes Council Meeting Packets/Minutes 35 37 35 36 Cemetery LotslNiches Sold 68 70 112 100 Garage Sale Permits Issued 815 718 800 N/A Election - Candidates Qualified 5 5 6 6 Legal/Display Ads Published 27 37 35 40 Code Supplements Distributed 4 3 6 2 Board Appointments Administered 40 30 35 40 Instruments Recorded N/A 14 24 10 60 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PROGRAM BUDGET DESCRIPTION FOR CITY CLERK STAFFING NATURE OF ACTIVITY 04/05 05/06 25.00% 20.00% Services for Council - Prepare City Council agendas, advertise public hearings, post notices, attend and take minutes of all council meetings, administer follow-up of Council action items, prepare correspondence, prepare Council budget, make Council travel arrangements, research services, attest and seal all documents executed by Mayor, schedule invocations, write proclamations and resolutions as needed, prepare certificates of appreciation, prepare council annual budge~ coordinate with multimedia company and MIS for broadcast of all council meetings. 5.00% 5.00% Services for Citizens - Receive and respond to City website e-mail link, respond to public records requests and inquiries, provide computer for public research, post legal notices, and make imaged records available on City website. 15.00% 15.00% Services for Boards/Committees - Liaison to boards relative to membersbips, advertise vacancies, administer financial disclosure forms and update City information on Commission on Ethics website, record Board of Adjustment C council), CRA C council), Tree Advisory Board and CATF Cas needed) minutes, maintain and update Board Handbook, and conduct board membe 18.00% 20.00% Records Manaeement - Scans all permanent and long term records for review by departments on network and for protection, researches records upon reques~ coordinates paper recycling and records disposition destruction with Shred-It Recycling in accordance with State law. Maintains, updates and distnbutes adopted Records Management Procedures Manual, coordinates with Records Liaisons and Committee, maintains all original City documents, i.e. ordinances, resolutions, agreements, deeds, terminated personnel files, conducts records research for staff as requested. 15.00% 20.00% Cemeterv - Coordinates with Cemetery Sexton on sale of cemetery lots, maintains cemetery records/database. 15.00% 10.00% General Administration - Prepares, posts, and distnbutes monthly calendar, prepares annual budget for departmen~ attends all Management Team meetings, codifies all ordinance, records final plats, runs all outgoing mail and distributes all incoming mail to all staff, maintains City postage meter, records vacation of easements, keeps log of all City vebicles, attests and seals City documents. 7.00% 10.00% Citv Election - The City Clerk is the City Elections Official and Chairperson of City Canvassing Board, qualifies candidates for office and coordinates with Supervisor of Elections in administration of annual general elections, prepares resolutions and swears in elected officials. 100.00% 100.00% 61 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI CITY CLERK BUDGET SUMMARY The Fiscal Year 2005-2006 adopted hudget for City Clerk is $333,135. This compares to the 2004-05 projected expenditures of$314,374, an increase of$18,761 or 5.97%. Amended Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services $ 198,297 $ 227,605 $ 248,760 $ 248,284 $ 252,243 $ 3,959 Operating Expenses 49,288 54,407 70,405 66,090 67,871 1,781 Capital Outlay 5,736 2,100 - - 13,021 13,021 Total $ 253,321 $ 284,112 $ 319,165 $ 314,374 $ 333,135 $ 18,761 Fiscal Year 2005-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenditures: Difference 1. Personal Services - Net increase due to an increase of one part-time recording secretary position, a 25% decrease in health insurance premiums, a 5.5% increase for CW A employees per CW A Union Contract and exempt employees per the Management Benefit Package, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ 3,959 2. Operating Expenses - Net increase mainly due to the Supervisor of Elections estimate for election costs. $ 1,781 3. Capital Outlay - Increase due to the acquisition of Laserfiche Weblink software and replacement scanner. $ 13,021 PERSONAL SERVICES SCHEDULE CITY CLERK POSITION City Clerk Deputy City Clerk Administrative Secretary Records Program Manager Recording Secretary (1/2) PAY RANGE GRADE F/T/E POSITION YEARS 03-04 04-05 05-06 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 0.00 0.50 4.00 4.00 4.50 TOTAL SALARIES 34,812 I 62,875 31E 23,228 I 41,952 18 30,948 I 55,895 28E NEW POSITION Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Healtll Ins Premium Employee Assistance Program Worker's Camp Insurance Total Personal Services 62 Projected Adopted E"l'ense Budget 04-05 05-06 $ 68,600 $ 72,400 43,600 46,000 32,000 34,800 32,000 33,000 0 5,200 $ 176,200 $ 191,400 100 100 13,537 14,650 15,926 16,767 31,553 20,626 10,022 7,809 92 92 854 799 $ 248,284 $ 252,243 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ CAPITAL OUTLAY SCHEDULE CITY CLERK DEPARTMENT Priority EXPENDITURES PER FISCAL YEAR Number Descrintion 2005-06 2006-07 2007-08 2008-09 2009-10 TOTAL 1 Laserfiche Weblink Software $ 7,995 $ - $ - $ - $ - 7,995 2 Fujitsu 5650C Scanner 5,026 - - - - 5,026 (Replacement) $ 13,021 $ - $ - $ - $ - $ 13,021 63 ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ CITY CLERK Code: 010009 FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Bud!!et Proiected Bud!!et 511200 Regular Salaries 163,179 148,834 164,241 176,200 176,200 191,400 511400 Overtime 478 1,146 900 750 100 100 512100 FICA Taxes 12,617 11,527 12,611 13,536 13,537 14,650 512225 Deferred Compensation 14,767 13,498 14,830 15,926 15,926 16,767 512301 Group Health Insurance Premium 20,884 17,724 25,587 31,356 31,553 20,626 512305 Dependant Health Ins Premium 5,280 4,612 7,903 10,022 10,022 7,809 512309 Employee Assistance Program 115 92 90 92 92 92 512400 Worker's Comp Insurance 0 864 1,443 878 854 799 TOTAL PERSONAL SERVICES 217,320 198,297 227,605 248,760 248,284 252,243 533400 Other Contractual Services 4,831 5,602 9,813 9,500 9,500 9,500 533490 Codification Services 2,211 4,403 3,422 5,000 3,000 3,000 534000 Travel and Per Diem 2,850 2,949 2,350 2,470 2,466 2,466 534101 Telephone 0 6 1,374 1,445 1,300 1,300 534110 Internet Services 261 0 154 140 165 165 534120 Postage 664 666 684 700 360 360 534630 R & M - Office Equipment 4,642 5,321 5,423 6,000 6,000 7,965 534910 Clerk of Court Filing Fees 295 261 534 250 550 550 534920 Legal Ads 1,383 6,024 6,568 6,000 6,000 6,000 534925 Classified Agenda 7,158 0 0 0 0 0 534990 Election Costs 14,669 9,241 9,232 26,000 27,334 29,000 535200 Departmental Supplies 9,791 9,524 10,044 8,000 5,000 3,035 535210 Computer Supplies 2,307 2,456 2,515 2,500 2,000 2,000 535290 AudioNideo Recording Tapes/CDs 267 199 123 100 100 150 535410 Dues and Memberships 644 573 471 600 600 600 535420 Books and Publications 697 928 770 950 950 1,000 535450 Training and Education 1,728 1,135 930 750 765 780 TOTAL OPERATING EXPENDITURES 54,398 49,288 54,407 70,405 66,090 67,871 CAPITAL OUTLAY 606400 Vehicles and Equipment 1,166 5,736 2,100 0 0 13,021 TOTAL CAPITAL OUTLAY 1,166 5,736 2,100 0 0 13,021 TOTAL CITY CLERK 272,884 253,321 284,112 319,165 314,374 333,135 64 ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ CITY ATTORNEY The City Attorney is appointed by the City Council to serve as the City's legal counsel. The City Attorney is legal advisor and attorney to officials of the City in matters affecting the City or relating to official duties of City Officers. The City Attorney represents the City in defense of litigation and provides legal counsel for bond issues and property transactions. The Office of City Attorney prepares legal instruments, including resolutions, ordinances, closing documents, bond sale documents, and legal opinions, as required. The budget for the Office of City Attorney also includes legal fees paid to special counsel for the Code Enforcement Board and litigated actions as required. PROGRAM BUDGET DESCRIPTION FOR CITY ATTORNEY STAFFING NATURE OF ACTIVITY 04105 05106 20.00% 25.00% Counsel to Citv Council and Other Citv Bodies - Attend workshops, regular aod special meetings of City Council, Planning Commission, Board of Adjustment, and Code Enforcement Board, as well as other City bodies as assigued and provide advice as to the law aod procedures. 35.00% 25.00% Function as City's Solicitor - Prepare and review ordinances, resolutions, contracts, property instruments and other legal docuraents on bebalf of the City. 30.00% 40.00% Citv Leeal Advisor - Provide legal counsel to and attends meetings with City Manager, departmen directors aod key personnel on a day-to-day basis. Provide legal opinions to City Council aod Maoage as requested. 15.00% 10.00% Leeal Representative - Represent City in litigation aod administrative proceedings as required. Act as General Counsel to the City in the supervision of outside counsel. 100.00% 100.00% 65 IICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ CITY ATTORNEY BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for City Attorney is $189,906. This compares to the 2004-05 projected expenditures of $172,034, an increase of $17 ,872,or 10.4%. Amended Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services $ 118,404 $ 128,653 $ 177,282 $ 165,375 $ 181,206 $ 15,831 Operating Expenses 3,868 5,449 6,783 6,659 8,700 2,041 Capital Outlay 1,515 - - - - - Total $ 123,787 $ 134,102 $ 184,065 $ 172,034 $ 189,906 $ 17,872 Fiscal Year 2005-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenditures: Difference 1. Personal Services - Net increase mainly dne to the Administrative Assistant position heing vacant for the first part of the FY 04-05, projected salary increases, a 25% decrease in health insurance premiums, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ 15,831 2. Operating Expenses - Net increases due to an anticipated replacement of computer equipment. $ 2,041 3. Capital Outlay - No forecasted capital outlay for FY 2005-06. $ - PERSONAL SERVICES SCHEDULE CITY ATTORNEY F/TIE Projected Adopted PAY POSITION YEARS Expense Budget POSITION RANGE GRADE 03-04 04-05 05-06 FY 04-05 05-06 City Attorney 1.00 1.00 1.00 $ 95,600 $ 99,400 Administrative Asst 30,948 I 55,895 28E 0.00 1.00 1.00 24,500 33,000 1.00 2.00 2.00 TOTAL SALARIES $ 120,100 $ 132,400 FICA Taxes 8,690 10,129 Deferred Compensation 17,394 19,371 Group Health Insurance 11 ,467 10,540 Dependent Health Insurance Premium 3,596 4,625 Employee Assistance Program 46 46 Workers Comp Insurance 482 495 Auto Allowance 3,600 3,600 Total Personal Services $ 165,375 $ 181,206 66 ITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET CITY ATTORNEY Code: 010010 FY 05-06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04-05 Adopted Number Description Actual Actual Actual Bude:et Proiected Bude:et PERSONAL SERVICES 511200 Regular Salaries 76,483 83,360 89,089 120,100 120,100 132,400 512100 FICA Taxes 6,742 7,021 7,232 9,188 8,690 10,129 512225 Deferred Compeusation 12,620 13,754 14,700 17,980 17,394 19,371 512301 Group Health Insurance Premium 4,346 4,589 6,494 15,898 11,467 10,540 512305 Dependant Health Ins Premium 5,359 5,580 6,740 9,922 3,596 4,625 512309 Employee Assistance Program 23 23 23 46 46 46 512400 Worker's Comp Insurance 0 487 787 548 482 495 512601 Auto Allowance 3,590 3,590 3,588 3,600 3,600 3,600 TOTAL PERSONAL SERVICES 109,163 118,404 128,653 177,282 165,375 181,206 OPERATING EXPENDITURES 534000 Travel and Per Diem 1,450 783 1,946 2,000 2,000 2,000 534101 Telephone 0 1 200 538 538 275 534105 Cellular Phone 184 734 1,167 750 500 500 534110 Internet Services 0 0 26 30 30 30 534115 On-Line Services 1,280 1,117 1,144 1,100 1,100 1,100 534120 Postage 12 15 3 20 20 20 534130 Express Mail 30 (10) 0 0 0 0 534630 R & M - Office Equipment 0 149 0 50 94 150 534800 Promotional Activities 0 0 125 125 125 125 534995 Litigation Expenses 430 0 0 0 0 500 535200 Departmental Supplies 143 118 145 600 500 600 535210 Computer Supplies 0 0 0 0 192 1,650 535410 Dues and Memberships 315 365 365 450 450 500 535420 Books and Publications 108 0 10 20 10 150 535450 Training and Education 1,025 596 318 1,100 1,100 1,100 TOTAL OPERATING EXPENDITURES 4,977 3,868 5,449 6,783 6,659 8,700 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 1,515 0 0 0 0 TOTAL CAPITAL OUTLAY 0 1,515 0 0 0 0 TOTAL LEGAL DEPARTMENT 114,140 123,787 134,102 184,065 172,034 189,906 67 ITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET FINANCE DEPARTMENT The Finance Department is organized in three areas, each of which provides support services to other City departments. The three areas include Finance, Risk Management, and Management Information System. The Departments main responsibility is to conduct the fiscal affairs of the City in compliance with all applicable laws, regulations, and sound business practices and to further diligently safeguard the resources of the city and ensure that prudent fiscal management policies are maintained. As part of the reorganization effort to operate more efficiently, starting October I, 2005, the Purchasing and Contract Administration functions are transferred to the Finance Department. The reorganization includes the transfer of the Buyer position to the Finance Department and the elimination of the General Service Administrator position. FISCAL YEAR 2005 ACCOMPLISHMENTS ./' First time awardee of the Goverrunent Finance Officer's Association Distinguished Budget Presentation Award for fiscal year 2004-2005. ./' Fifth time awardee of the Goverrunent Finance Officer's Association Certificate of Achievement for Excellence in Financial Reporting for the Comprehensive Annual Financial Report for fiscal year 2002-2003. ./' Successfully implemented central cashier for intemal control as well as reduced workload for other department/division. ./' Increased accounts payable efficiency by maximizing credit card charges and minimizing quantity of checks issued. ./' Completed propertY insurance reimbursement from insurance carrier for hurricane damages within four months after the storms. ./' Completed 100% of FEMA and Federal Highway Administration reimbursement requests for hurricane Frances and Jeanne and secured more than $3.5 million in reimbursement. ./' Fully implemented Munis (accounting system) on-line requisition in conjunction with Purchasing. ./' Completed banking services, copier leases, and propertY/general liability insurance Request for Proposals. ./' Successfully converted banking services from SunTrust Bank to Wachovia Bank. ./' Successfully upgraded the accounting software (Munis), which involved in training all departments personnel. ./' Successfully reorganized and changed citywide cellular telephone plans, which generates approximately $5,000 annual savings. ./' Successfully completed the Municipal Complex project special audit and closed out the project ./' Successfully recovered over $25,000 communication tower rent ./' Successfully implemented County facility Impact Fees collections ./' Successfully facilitated the budget process during the absence of a City Manager ./' Successfully transferred purchasing function from the City Manager's office to Finance Department FISCAL YEAR 2006 GOALS AND OBJECTIVES >- Continue to provide quality financial services for the City of Sebastian. >- Continue to provide responsive service to all Finance department customers, citizens, vendors, and employees. >- Submit 2005-2006 Annual Budget document to the Goverrunent Finance Officers Association for distinguished Budget Presentation Award. >- Submit 2004-2005 Comprehensive Annual Financial Report to Goverrunent Finance Officers Association for Excellence for Financial Award. >- Increase productivity by modifying operating procedure. >- Provide timely [mancial information to the City administration and the general public by issuing the City's Comprehensive Annual Financial Report no later than the first week of March each year. >- Provide timely adopted budget document to the City administration and the general public by issuing the City's Annual Budget document no later than the end of October each year. >- Continue staff training in accounting, risk management, and emergency management. 68 ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETi PERFORMANCE MEASURES Actual Actual Pro j ected/ Actual Projected Performance Indicators 2002/2003 2003/2004 2004/2005 2005/2006 Journal Entries Processed 2,366 2,427 2,250 2,300 Accounts Payable Invoices Processed 11,046 10,380 12,365 13,160 Accounts Payable Checks Processed 4,419 3,972 3,500 3,000 Purchase Orders Processed 372 408 450 475 Payroll Checks Processed 4,498 4,704 5,400 5,500 Program Cost Per Capita $17.63 $17.93 N/A N/A Occupational Licenses Processed * 1,078 1,100 1,200 N/A Purchasing Card Transaction Processed N/A 822 2,300 3,000 Purchasing Card Users N/A 27 50 65 Contunued Education for two Professional Staff 80 CPE hours 80 CPE hours 80 CPE hours 80 CPE hours Comprehensive Annual Financial Statement issue date March 5, 2004 March 23, 2005 March 3, 2006 March 2, 2007 Annual Budget Document issue date N/A October 31,2003 October 31, 2004 October 31, 2005 Receive Excellence in Financial Reporting Award Yes Yes Yes Yes Receive Distinguished Budget Presentation Award N/A N/A Yes Yes * On May I, 2005, occupational license function was transferred to the Growth Management Department. 69 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PROGRAM BUDGET DESCRIPTION FOR THE FINANCE DEPARTMENT STAFFING NATURE OF ACTIVITY 04/05 05/06 13.00% 11.00% General Acconntine - Data entry for general ledger activity for all City operations, banl reconciliatioos, cash managemen~ preparation of federal, State and local reports, and allocation of cbarges to City departments. Ensure all accounting infonnation is entered timely and accurate1v. 18.00% 15.00% Accounts Pavable - Review all requests for payment and prepare cbecks. Process and pay purchasing card transactions. Ensure appropriate discounts are taken and invoices are paid prio to due date, audit travel expense reports and prepare year end 1099's. . 11.00% 10.00% Pavroll - Review and process payroll, to include benefits, deductions, leave availability, and workers compensation. Prepare quarterly and annual payroll tax reports, as well as quarterly reports to the workers compensation insurance carrier, prepare employee insurance invoices fo navment and nrocess vear end W-?'s. 2.00% 2.00% Fixed Assets - Maintain fixed assets records for all City property and equipment. Ensure assets are recorded and tagged properly. 4.00% 3.00% CaDital Proiects - Account for all Capital Projects. Ensure that all expenditures for projects are properly recorded. 10.00% 9.00% Budeet - Prepare annual budget in accordance with procedures outlined in the City Charter and Code. Ensure budget is comprehensive as to communication, coordination and control. 2.00% 2.00% Risk Manaeement - Ensure compliance with general and property liability issues. Ensure that insurance claims are accurate and timely. 15.00% 12.00% Staff Accountine and Financial ODerations - Analyze general ledger accounts, develop and prepare subsidiary ledgers for the annual audit. Analyze fioancial data. Prepare monthly budge to actual statements and annual [maneial statements. Prepare annual State reports, such as Comptroller's Report, Transportation Repo~ and other complex fioancial analyses. Inves operating and construction funds. Make debt service payments and record transactions. Provide quality fioancial data for statement oresentation and managerial use. 4.00% 3.00% Administration - Meet with consultants, attorneys, financial advisors. Preparation and supervision of the annual audit, computer conversions and maintenance of accounting records, Dayroll, accounts Dayable, Purcbase Order System, and accounting software. 1.00% 1.00% Information Manaeement Services - Provide networking admioistration to the Citywide Network System and each subsidiary server. Support each department with information management needs, software installation and hardware analysis. 15.00% 10.00% Revenue Collections & Billin!!s - Collect revenues from taxes, intergovernmental revenues, franchise fees, utility taxes, occupational licenses, parking citations, special assessments, and rentals. 2.00% 2.00% Grants Administration - Continue monitoring of 17 existing programs (grant value 0 $4,103,867) for compliance and grant reimbursements. Preparation of status reports and reilnbursementrequesrn. 0.00% 20.00% Purchasin!! & Contract Administration - procurement, bids processing, request fa proposaVrequests for qualification preparation and the administration of current contracts. 3.00% 0.00% Occuoational Licensin!! - Issues approximately 1000 occupational licenses and maintains occupational license database. 100.00% 100.00% 70 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET FINANCE DEPARTMENT BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for Finance is $426,647. This compares to the 2004-05 projected expenditures of $381,484, an increase of$45,163 or 11.8%. Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services $ 257,080 $ 278,133 $ 308,348 $ 308,640 $ 355,779 $ 47,139 Operating Expenses 66,176 63,688 72,443 72,070 70,868 (1,202) Capital Outlay 1,515 4,789 1,000 774 - (774) Total $ 324,771 $ 346,610 $ 381,791 $ 381,484 $ 426,647 $ 45,163 Fiscal Year 2005-06 Adopted Budget: Major Current Level Cbanges from Fiscal Year 2004-05 Projected Expenditures: Difference 1. Personal Services - Net increase due to the transferring of buyer position from the City Manager's office to the Finance Department, a 25% decrease in health insurance premiums, a 5.5% increase for CW A employees per CW A Union Contract and exempt employees per the Management Benefit Package, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ 47,139 2. Operating Expenses - Decrease due to reduction in training, printing and binding cost, and postage estimate. $ (1,202) 3. Capital Outlay - No forecasted capital outlay in FY 2005-06. $ (774) PERSONAL SERVICES SCHEDULE TINANCEDEPARTMENT POSITION Director of Finance Ass!. Director of Finance Buyer (I) Accounting Clerk II Accounting Clerk I Computer Operator Payroll Specialist PAY RANGE 59,247/107,007 50,645191,470 28,728/51,904 23,228/41,952 20,634/37,267 26,948 1 48,672 27,757/50,132 GRADE 84E 40E 28E 18 14 23 24 F/TIE POSITION YEARS 03-04 04-05 05-06 1.00 1.00 1.00 1.00 1.00 1.00 0.00 0.00 1.00 2.00 2.00 1.00 0.00 0.00 1.00 1.00 1.00 0.00 0.00 0.00 1.00 5.00 5.00 6.00 TOTAL SALARIES Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Workerls Camp Insurance Total Personal Services (I) Buyer positiou is transferred from the City Manager's office. Projected Adopted Expense Budget 04-05 05-06 $ 68,750 $ 73,100 52,450 55,400 44,000 61,500 27,000 22,000 40,700 42,600 $ 223,400 $ 264,100 500 500 17,128 20,242 20,151 23,814 39,458 30,875 6,806 15,000 115 138 1,082 1,110 $ 308,640 $ 355,779 71 ITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET FINANCE DEPARTMENT Code: 010020 FY 05/06 Account FY 01/02 FY 02103 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Bud2et Projected Bud2et PERSONAL SERVICES 511200 Regular Salaries 207,619 197,113 205,590 223,350 223,400 264,100 511400 Overtime 791 1,986 554 500 500 500 512100 FICA Taxes 15,665 15,000 15,336 17,125 17,128 <0,242 512225 Deferred Compensation 18,756 17,902 18,527 20,147 20,151 23,814 512301 Group Health Insurance Premium 25,184 23,831 36,929 46,072 46,264 45,875 512309 Employee Assistance Program 0 109 115 115 115 138 512400 Worker's Comp Insurance 0 1,139 1,082 1,039 1,082 1,110 TOTAL PERSONAL SERVICES 268,015 257,080 278,133 308,348 308,640 355,779 OPERATING EXPENDITURES 533200 Audit Fees 39,005 29,354 26,815 29,500 29,674 29,413 534000 Travel and Per Diem 2,374 2,901 3,900 4,316 4,316 4,878 534101 Telephone 1,507 20 1,000 2,409 2,200 1,400 53411 0 Internet Access 2,733 0 128 108 140 157 534120 Postage 3,680 3,603 3,474 3,860 3,700 2,200 534130 Express Mail 46 159 17 100 100 150 534630 R & M - Office Equipment 9,529 13,605 13,289 13,321 15,000 15,300 534700 Printing and Binding 3,091 2,705 2,980 5,482 3,500 3,500 535200 Departmental Supplies 7,850 6,112 4,054 3,200 3,500 4,000 535205 Bank Charges 95 987 563 700 750 750 535210 Computer Supplies 4,717 3,508 3,554 3,670 3,500 3,800 535410 Dues and Memberships 908 1,103 1,625 1,865 1,800 2,145 535420 Books and Publications 918 890 614 872 850 950 535450 Training and Education 1,926 1,229 1,675 3,040 3,040 2,225 TOTAL OPERATING EXPENDITURES 78,379 66,176 63,688 72,443 72,070 70,868 CAPITAL OUTLAY 606400 Vehicles and Equipment 7,650 1,515 4,789 1,000 774 0 TOTAL CAPITAL OUTLAY 7,650 1,515 4,789 1,000 774 0 TOTAL FINANCE DEPARTMENT 354,044 324,771 346,610 381,791 381,484 426,647 72 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE MANAGEMENT INFORMATION SYSTEMS DIVISION The Management Information Systems Division is responsible for the purchase, operation, and maintenance of the City's approved hardware and software infrastructure, and either provides or recommends training for its use. The division also provides support for the Police Department's Records Management System, Growth Management's Arcview modified GIS system, over 150 microcomputers and printers, hardware and software support for the City's Internet Accounts, and maintenance of the City's telephone system. FISCAL YEAR 2005 ACCOMPLISHMENTS ,/' Completed two major City moves (police Department and the New City Hall) with no down time. ,/' Tightened the Firewall with 128-bit encryption and Network Security. ,/' Upgraded the financial software Munis system to version 2005. ,/' Assisted the Finance Department in the change of banking services. ,/' Completed the Mobile Laptop project for the Police Department. ,/' Completed citywide security and camera system. ,/' Set up early voting at City Hall for the citizens of Sebastian, which require high-speed access to transmit election results to the Supervisor of Elections. ,/' Installed and completed a major upgrade for the Building Department to the New lMS system with no down time. ,/' Developed an official City Broadcast Policy in conjunction with City Clerk's office. FISCAL YEAR 2006 GOALS AND OBJECTIVES )> Continue to provide the City of Sebastian and the Police Department with 24/7 coverage. )> Coordinate and complete the fiber, network, security, and a mobile-based disaster recovery plan project for the new airport administration building. )> Install a new web server and a new Exchange 2000 Server. )> Upgrade the new Siemens phone system. )> Develop a Spam solution. PERFORMANCE MEASURES Actual Actual Projected Proj ected Performance Indicators 2002/2003 2003/2004 2004/2005 2005/2006 W orkorders Processed N/A 1261 1800 2200 Server Outages Serviced N/A 1 2 2 Network Outages Serviced N/A I 2 2 Phone System Outages Serviced N/A 1 2 2 User Training hours performed/supported N/A 1200 2000 3000 73 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE PROGRAM BUDGET DESCRIPTION FOR THE MANAGEMENT INFORMATION SERVICES DIVISION STAFFING NATURE OF ACTIVITY 04/05 05/06 20.00% 20.00% Network Analvsis. Desi!!n. and Confi!!uration - This includes the assessment of the cityst current data needs, as well as, projected needs for all software and hardware, and the documentation of all svstems. 30.00% 30.00% End User Sunoort - This includes hardware trouhleshooting and repair, as well as, assisting users in the use of all data resources. 7.00% 7.00% Network Administratioo - This includes the daily administration of network resources such as maintaining user accounts, e-mail accounts, data backup etc... 7.00% 7.00% Division Administration - This includes the functions necessary to support the internal administrative needs of the MIS division's resources and personnel. 16.00% 16.00% Technolol!V Research and Develooment - This is the time necessary to research and evaluate technolm!V related nroducts and services for nurchase and imnlementation. 20.00% 20.00% Information Services Sunoort - This includes services such as web hosting and cable channel content that provides Internal and External users access to data and services. 100.00% JOO.OO% MANAGEMENT INFORMATION SYSTEMS DIVISION BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for Management Information Systems is $193,918. This compares to the 2004-05 projected expenditures of$149,665, an increase of$49,653 or 34.4%. Amended Proj ected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services 73,278 $ 89,544 $ 124,401 $ 122,970 $ 170,378 $ 47,408 Operating Expenses 20,914 11,828 21,128 21,295 23,540 2,245 Capital Outlay 8,281 30,073 - - - - Total $ JO?,473 $ 131,445 $ 145,529 $ 144,265 $ 193,918 $ 49,653 Fiscal Year 2005-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenditures: Difference 1. Personal Services - Net increase due to an increase of one full-time system analyst position. a 25% decrease in health insurance premiums, a 5.5% increase for exempt employees per the Management Benefit Package, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ 47,408 2. Operating Expenses - Net increase results from operating costs associated with the new system analyst position. $ 2,245 3. Capital Outlay - No forecasted capital outlay in FY 2005-06. $ - 74 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE MANAGEMENT INFORMATION SERVICES DMSION F/TIE Projected Adopted PAY POSITION YEARS Expense Bndget POSITION RANGE GRADE 03-04 04-05 05-06 04-05 05-06 MIS Manager 40,725 / 73,554 35E 1.00 1.00 1.00 $ 48,800 $ 52,400 Systems Analyst 30,948/55,895 28E 0.35 1.00 1.00 31,600 33,400 MIS Tecbniciao 21,221/38,328 15 0.65 0.00 0.00 Systems Analyst New Position 28E 0.00 0.00 1.00 31,500 2.00 2.00 3.00 TOTAL SALARIES $ 80,400 $ 117,300 Temporary 10,000 10,000 FICA Taxes 6,151 8,973 Deferred Compensation 7,236 10,557 Group Health Insurance Premium 15,553 14,977 Dependant Health Ins Premium 3,195 7,968 Employee Assistaoce Program 46 69 Workerls Camp Insurance 389 534 Total Personal Services $ 122,970 $ 170,378 CAPITAL OUTLAY SCHEDULE MANAGEMENT INFORMATION SERVICES DMSION Priority EXPENDITURES PER FISCAL YEAR Number DescriDtion 2005-06 2006-07 2007-08 2008-09 2009-10 TOTAL I Computer $ - $ 2,000 $ $ 2,000 $ $ 4,000 2 Laser Printer $ - $ 1,000 $ - $ 1,000 $ $ 2,000 3 Servers aod NAS $ - $ 5,000 $ 10,000 $ 10,000 $ 10,000 $ 35,000 $ $ 8,000 $ 10,000 $ 13,000 $ 10,000 $ 41,000 75 ITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE MANAGEMENT INFORMATION SYSTEMS DIVISION Codc: 010021 FY 05/06 [Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY04/05 Adopted Number Dcscrintion Actual Actual Actual Budeet Proiccted Budeet PERSONAL SERVICES 511200 Regular Salaries N/A 54,905 65,065 80,400 80,400 117,300 511300 Temporary Salaries 0 0 10,000 10,000 10,000 511400 Overtime N/A 1,667 1,683 0 0 0 512100 FICA Taxes N/A 4,322 5,037 6,151 6,151 8,973 512225 Deferred Compensation N/A 4,761 5,286 7,236 7,236 10,557 512301 Group Health Insurance Premium N/A 7,291 10,962 15,461 15,553 14,977 512305 Dependant Health Ins Premium N/A 73 897 4,722 3,195 7,968 512309 Employee Assistance Program N/A 44 42 46 46 69 512400 Worker's Comp Insurance N/A 215 572 385 389 534 TOTAL PERSONAL SERVICES N/A 73,278 89,544 124,401 122,970 170,378 OPERATING EXPENDITURES 533120 Consultants N/A 0 4,940 5,000 5,000 5,000 534000 Travel and Per Diem N/A 533 1,047 1,626 1,725 1,540 534101 Telephone N/A 90 476 1,077 1,270 1,000 534105 Cellular Phone N/A 3,682 1,939 1,600 1,500 2,250 534110 Internet Access N/A 2,336 1,067 1,000 1,000 1,000 534120 Postage N/A 26 61 100 100 100 534130 Express Mail N/A 163 179 250 200 200 534630 R & M - Office Equipment N/A 2,321 1,897 1,800 1,800 2,000 534640 R & M-Operating Equipment N/A 0 0 0 0 0 535200 Departmental Supplies N/A 748 479 600 750 750 535210 Computer Supplies N/A 7,401 3,513 6,000 6,000 7,000 535230 Small Tools and Equipment N/A 422 60 100 100 100 535410 Dues and Memberships N/A 211 224 250 125 325 535420 Books and Publications N/A 294 35 250 250 250 535450 Training and Education N/A 2,687 851 1,475 1,475 2,025 TOTAL OPERATING EXPENDITURES N/A 20,914 11,828 21,128 21,295 23,540 CAPITAL OUTLAY 606400 Vehicles and Equipment N/A 8,281 30,073 0 0 0 TOTAL CAPITAL OUTLAY N/A 8,281 30,073 0 0 0 TOTAL MANAGEMENT INFORMATION SYSTEMS DIVISION N/A 102,473 131,445 145,529 144,265 193,918 76 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI HUMAN RESOURCES DEPARTMENT The Human Resources Deparhnent is responsible for effective recruitment, selection, assignment, and retention of employees. Additional responsibilities include the administration of employee benefits, including the EAP, health, dental, vision, life insurance, and oversight responsibilities of the 401(a) retirement plan. The Deparhnent serves as the risk manager administering workers' compensation benefits and employee safety and incentive programs. Labor relations, including collective bargaining, grievance handling, and employee salary administration are also the responsibility of Human Resources Department. FISCAL YEAR 2005 ACCOMPLISHMENTS ,/ Successfully recruited and hired a new City Manager within 4 months. ,/ Implemented an Emergency Closure Policy addressing employee expectations, payroll, and paid leave issues. ,/ Continued the Employee Recognition Program and hosted the Annual Awards Banquet ,/ Maintained cordial labor relations with bargaining units through labor/management meetings, including post- hurricane personnel issues. ./ Successfully administered the employee safety committee and incentive program resulting in a reduction in workers' compensation premium. ./ Researched a Health Reimbursement Account as part of the employee group health plan, effective October I, 2005. FISCAL YEAR 2006 GOALS AND OBJECTIVES ~ Research employee wellness program to reduce future health insurance premiums. ~ Conduct annual harassment training and continue Supervisory Training Academy. ~ Administer Employee Recognition Program. ~ Provide quarterly lunch and learn training sessions: Retirement Planning, Health Fair, Stress Management, etc. ~ Negotiate a successor agreement, effective October I, 2006, between the City of Sebastian and the Communications Workers of America. PERFORMANCE MEASURES Actual Actual Projected Projected Performance Indicators 2002/2003 2003/2004 2004/2005 2005/2006 Employee Turnover Rate 10% 8% 8% 10% Number of training sessions conducted 15 15 25 25 Total number of City employees 183 185 196 209 Personnel expenses per employee $1,049.00 $1,008.56 $1,088.23 $1,113.04 77 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PROGRAM BUDGET DESCRIPTION FOR THE HUMAN RESOURCES DEPARTMENT STAFFING NATURE OF ACTIVITY 04/05 05/06 21.00% 18.00% HiriD!! New Emnlovees - Accept applications, screen applications for minimum qualifications, prepare employment and rejection letters, prepare new hire package, scbedule pre-employmen pbysical and drug screens, conduct new hire orientations, conduct employment and background investigations, coordinate with departments regarding examinations for skilled positions. 20.00% 20.00% In-Service Actions - Process employee action notices for activity - promotions, demotions and transfers. Maintain personnel and subject files. Update salary scbedules and compensatioo plans. Administer employee evaluation program. 8.00% 15.00% Union Neeotiations. Contract Administration - Negotiate labor agreements with both PBA and CW A and any Memo's of Understanding that may be necessary during the current life 0 existing contracts. Perform support research, document preparation, record minutes. Review, rewrite and organize Rules and Regulations as needed. 3.00% 2.00% Emolovee Recol!oition - Continue longevity service awards issued to employees who have completed 5, 10, 15 and 20 consecutive years of service with the City. Employee of the Quarter and Year awards. Safe Driving Award. 2.00% 1.00% CDL Administration - Ensure all employees required to possess CDL Drivers Licenses mee Federal Drug and Alcobol Standard througb random drug testing and at tbe same time maintaining the confidentially of the person being processed. Maintain appropriate and accurate records in support of this requirement. 2.00% 2.00% Emplovee/Safetv Newsletter - Gather and disseminate information to all employees througb the publishing of a monthly newsletter. 20.00% 15.00% Manal!ement/General Emolovee Traininl! - Develop and coordinate the necessary trainin.g for both management and general employees to provide up to date current laws and management techniques. 8.00% 8.00% Effective and Responsive Manaeement - Maintain and update the City's Policy and Procedures Manual wben necessary. Additionally, maintain an Employee Handbook wrncb contains an abbreviated ready reference of major policies and procedures. Review and revise job descriptions. 10.00% 15.00% Effective Insurance Plans - Develop and maintain a comprehensive, innovative and effectiveh managed insurance benefits plan for all employees and dependents. Provide clear prevention opportunities and participation options for employees and dependents. 3.00% 2.00% Drue Free Workplace - Implement a true random drug policy for all employees to ensure a drug free workplace environment. 3.00% 2.00% Emplovee Assistance Proeram - To insure and provide for an Employee Assistance Prograrr for employees and family members with any mental bealth and/or stress related problems. 100.00% 100.00% 78 ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ HUMAN RESOURCES DEPARTMENT BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for Human Resources is $217,526. Tbis compares to the 2004-05 projected expenditures of $213,293, an increase of $4,233 or 2.0%. Amended Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services $ 152,410 $ 187,255 $ 185,924 $ 187,255 $ 191,706 $ 4,451 Operating Expenses 38,103 22,750 26,031 26,038 25,820 (218) Capital Outlay 1,514 1,162 - - - - Total $ 192,027 $ 211,167 $ 211,955 $ 213,293 $ 217,526 $ 4,233 Fiscal Year 05-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenditures: Difference 1. Personal Services - Net increase mainly due to a 250/0 decrease in health insurance premiums, a 5.5% increase for CW A employees per CW A Union Contract and exempt employees per the Management Benefit Package, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. 4,451 2. Operating Expenses - Net decrease results from reduction in telephone budget. (218) 3. Capital Outlay - No forecasted capital outlay in FY 2005-06. - PERSONAL SERVICES SCHEDULE HUMAN RESOURCES DEPARTMENT Pay Position Rane:e Human Resources Director 59,247 1107,007 Benefits Specialist 28,296/51,105 Human Resources Technician 25,906/46,789 F/TIE POSITION YEARS Grade 03-04 04-05 05-06 84E 1.00 1.00 1.00 23B 1.00 1.00 1.00 20B 1.00 1.00 1.00 3.00 3.00 3.00 TOTAL SALARIES Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health lns Premium Employee Assistance Program Worker's Camp Insurance Total Personal Services Projected Adopted Expense Budget FY 04-05 FY 05-06 $ 68,000 $ 71,000 40,000 42,000 33,000 37,000 $ 141,000 $ 150,000 600 600 10,832 11,521 12,744 13,554 18,298 12,860 3,031 2,472 69 69 681 630 $ 187,255 $ 191,706 79 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ HUMAN RESOURCES Code: 010035 FY 05/06 !Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Budl!:et Projected Budl!:et PERSONAL SERVICES 511200 Regular Salaries 111 ,077 120,430 141,000 13 8,800 141,000 150,000 511400 Overtime 366 281 600 600 600 600 512100 FICA Taxes 8,327 9,051 10,832 10,664 10,832 11,521 512225 Deferred Compensation 9,397 10,864 12,744 12,546 12,744 13,554 512301 Group Health Insurance Premium 8,633 9,298 18,298 19,535 18,298 12,860 512305 Dependant Health Ins Premium 1,982 1,718 3,031 3,048 3,031 2,472 512309 Employee Assistance Program 69 69 69 69 69 69 512400 Werker's Comp Insurance 0 699 681 662 681 630 TOTAL PERSONAL SERVICES 139,851 152,410 187,255 185,924 187,255 191,706 OPERATING EXPENDITURES 533120 Consultants 3,573 9,500 0 0 0 0 533175 Employee Background Testing 7,308 8,256 6,259 6,250 6,250 6,250 533400 Other Contractual Services 770 871 664 750 750 750 534000 Travel and Per Diem 3,280 4,570 3,713 3,581 3,581 3,581 534101 Telephone 0 94 725 1,656 1,656 745 534105 Cellular Telephone 0 0 62 0 0 0 534110 Internet Services 0 0 77 75 75 75 534120 Postage 348 410 360 425 425 425 534130 Express Mail 189 149 139 200 200 200 534630 R & M - Office Equipment 375 149 0 472 472 472 534700 Printing and Binding 0 585 398 700 700 700 534800 Promotional Activities 1,993 1,584 1,382 1,000 1,007 1,000 534920 Legal Ads 2,466 1,178 366 2,000 2,000 2,000 535200 Departmental Supplies 3,223 4,076 2,722 2,500 2,500 2,500 535210 Computer Supplies 399 753 219 972 972 1,672 535230 Small Tools and Equipment 335 0 0 250 250 250 535410 Dues and Memberships 840 933 998 850 850 850 535420 Books and Publications 2,008 2,223 1,394 1,000 1,000 1,000 535450 Training and Education 3,141 2,772 3,272 3,350 3,350 3,350 TOTAL OPERATING EXPENDITURES 30,248 38,103 22,750 26,031 26,038 25,820 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 1,514 1,162 0 0 0 TOTAL CAPITAL OUTLAY 0 1,514 1,162 0 0 0 TOTAL HUMAN RESOURCES 170,099 192,027 211,167 211,955 213,293 217,526 80 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ GROWTH MANAGEMENT DEPARTMENT Responsible for planning and general management of community development and redevelopment, comprehensive planning, planning and zoning, occupational licensing and economic development functions. Work with developers, citizens and other affected parties in creating a vision statement and master plan that have sound implementation strategies and that best meet the needs of the City. Provide guidance and assistance to city management and City Council in formulating planning and economic development policies. Compile, analyze and publish data on economic and community development. Coordinate local comprehensive planning efforts with county, state and regional planning officials. FISCAL YEAR 2005 ACCOMPLISHMENTS ./' Obtained $500,000 Horne Again Disaster Relief grant for recovery and reconstruction efforts targeted at disadvantaged families following two major hurricanes in 2004. ./' Negotiated numerous non-City funded public roadway and drainage enhancements resulting in approximately $15 million of infrastructure improvements at no cost to the taxpayers. ./' Processed five annexation requests resulting in the addition of approximately 1,100 taxable properties in support of positive economic expansion of the city. ./' Assumed full responsibility for review and issuance of occupational license requests. ./' Provided guidance and oversight to the Community Redevelopment Advisory Committee in fostering creation of redevelopment objectives. ./' Processed protective development guidelines for the Triangle District aimed at curbing undesirable uses and enhancing architectural appearances of development within the district. ./' Obtained FDOT Transportation Enhancement grant in the amount of $280,000 for the scenic beautification of Sebastian Boulevard. FISCAL YEAR 2006 GOALS AND OBJECTIVES >- Provide enhanced planning services and growth management principles to foster positive community development. >- Expand opportunities for economic development and redevelopment of the CRA district in accordance with stated objectives within the master plan. >- Deliver updated comprehensive development plan and corresponding future land use map to guide future development >- Update land development regulations and improve efficiencies by instituting appropriate guiding principles. >- Enhance problem solving services and improve customer service/public outreach programs via realignment of duties. >- Assist in rehabilitation and redevelopment efforts and provide guidance for future utilization of the Cain House. >- Coordinate relocation efforts of the Cain House and incorporate plans to redevelop the structure for use as a historical exhibit. 81 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE PERFORMANCE MEASURES Actual Actual Projected Proj ected Performance lndicators 2002/2003 2003/2004 2004/3005 2005/2006 Total major & minor site plan reviews 16 28 26 32 Total administrative approvals 305 358 340 350 Preliminary/final plat approvals 6 7 11 8 Application requests processed 88 122 130 140 Total inquiries handled 6,400 7,250 7,500 8,500 Single family residence reviews 96 112 110 150 Total permits (temporary) issued 36 28 24 18 Division of a single lot 6 12 6 18 Land use and zoning change requests 2 4 6 2 Annexation Requests 1 7 8 2 Flood Zone Determinations 65 100 125 175 Site Plan inspections 0 42 16 48 Subdivision inspections 0 16 8 40 Occupational Licenses Processed and Issued* 1,078 1,100 1,200 1,300 * On May 1, 2005, occupational licensing function was transferred from the Finance Department to increase effic PROGRAM BUDGET DESCRIPTION FOR THE GROWTH MANAGEMENT DEPARTMENT STAFFING NATURE OF ACTIVITY 04/05 05/06 25.00% 25.00% Public Assistance - Provide zoning and other regulatory information to the public and work ,vith the public to assure that development is of the highest quality and that ail development proposals are consistent with City Regulations. 20.00% 15.00% Informal Site Plans/Commercial Variances - Work with citizen groups to provide public input and recommendation to the City Council. These include the Planning and Zoning Board and ?ther committees .and taskforce groups that may be required from time to time. Implement polic) 32.50% 20.00% Comnrehensive Plannine - Manage, interpre~ evaluate, update, and implement the Comprebensive Plan and other land use, development and preservation plans for the City. 5.00% 5.00% General Administrative - Research various miscellaneous topics and gather information fo other agencies and/or other departments. 10.00% 5.00% Economic Develooment - Provide proper direction and guidance for continued positive/controlled economic growth. 0.00% 20.00% Community Redevelopment - Implementation of stated goals within the Communi!) Redevelopment Master Plan and consistent with objectives outlined by the City Council. 5.00% 5.00% Code Administration - Ensure proper guidance and direction is given in order to enforce the intent of all applicable City codes. 2.50% 5.00% Declioational Licensinl! - Approve and issue occupational licenses and maintain database. 100.00% 100.00% 82 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ GROWTH MANAGEMENT DEPARTMENT BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for Growth Management is $279,896. This compares to the 2004 05 projected expenditures of$267,667, an increase of$12,229 or 4.6%. 236,868 $ Amended Proj ected FY 04-05 FY 04-05 Budget Difference - , 19,430 8,809 258,046 $ 267,667 $ 279,896 $ 12,229 Personal Services Operating Expenses Capital Outlay Total FY 02-03 Actual I 5_ 18,684 1,515 $ 209,351 $ Fiscal Year 05-06 Adopted Budget: Major Current Level Cbanges from 2004-05 Projected Expenditures: 1. Personal Services - Net increase due to a 25% decrease in health insurance premiums, a 5.5% increase for CWA employees per CWA Union Contract and exempt employees per the Management Benefit Package, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ 3,420 2. Operating Expenses - Increase results from the operating costs associated with the new CRA Coordinator position and the occupational license function, and an increase in staff training and travel expenditures. $ 8,809 3. Capital Outlay - No forecasted capital outlay for FY 2005-06. $ Difference PERSONAL SERVICES SCHEDULE GROWTH MANAGEMENT DEPARTMENT F/TIE Projected Adopted PAY POSITION YEARS Expense Budget POSITION RANGE GRADE 03-04 04-05 05-06 FY 04-05 FY 05-06 Growth Management Director 56,968/102,891 83E 1.00 1.00 1.00 $ 64,100 $ 65,000 Growth Management Manager 41,512/74,976 33EC 1.00 1.00 1.00 51,400 54,200 Zoning Technician 28,296/51,105 23B 1.00 1.00 1.00 31,300 33,000 Clerical Assistant 1 19,275/34,813 13 1.00 0.00 0.00 Adminstrative Secretary 24,672/44,561 20 0.00 1.00 0.00 29,500 Occupational Licensing Speciali, 25,906/46,789 20B 0.00 0.00 1.00 36,500 4.00 4.00 4.00 TOTAL SALARIES $ 176,300 $ 188,700 Overtime 750 750 FICA Taxes 13,544 14,495 Deferred Compensation 15,935 17,055 Group Health Insurance Premium 31,530 20,675 Dependant Health Ins Premium 8,185 7,968 Employee Assistance Program 92 92 Worker's Camp Insurance 795 816 Total Personal Services $ 247,131 $ 250,551 83 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETII GROWTH MANAGEMENT DEPARTMENT Code: 010080 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Budeet Projected Budeet PERSONALSERVlCES 511200 Regular Salaries 129,116 143,111 157,032 169,000 176,300 188,700 511400 Overtime 2,028 611 1,214 750 750 750 512100 FICA Taxes 9,357 10,440 11,397 12,986 13 ,544 14,495 512225 Deferred Compensation 11 ,696 12,674 14,220 15,278 15,935 17,055 512301 Group Health Insurance Premium 15,457 16,568 25,287 31,530 31,530 20,675 512305 Dependant Health Ins Premium 5,359 4,818 6,601 8,185 8,185 7,968 512309 Employee Assistance Program 84 90 92 92 92 92 512400 Worker's Comp Insurance 0 840 1,388 795 795 816 TOTALPERSONALSERVlCES 173,097 189,152 217,231 238,616 247,131 250,551 OPERATING EXPENDITURES 534000 Travel and Per Diem 2,491 2,269 537 1,615 2,100 3,935 534101 Telephone 357 150 800 913 850 800 534105 Cellular Telephone 0 563 771 650 647 650 534110 Internet Services 0 0 103 110 110 110 534120 Postage 1,874 2,811 3,284 2,800 2,700 4,000 534130 Express Mail 85 17 0 0 0 0 534620 R & M-Vehicles 23 47 51 100 100 350 534630 R & M-Office Equipment 1,523 1,600 1,230 1,200 1,860 2,200 534700 Printing and Binding 0 598 527 1,500 1,500 2,500 534910 Clerk of Court Filing Fees 20 0 0 100 0 0 534920 Legal Ads 2,826 5,907 7,888 4,800 4,800 4,500 535200 Departmental Supplies 2,764 2,236 2,055 2,100 2,100 2,500 535210 Computer Supplies 1,793 489 1,135 1,100 1,242 2,650 535230 Small Tools and Equipment 182 133 300 200 200 300 535260 Gas and Oil 182 212 236 200 245 550 535410 Dues and Memberships 221 158 355 600 600 1,000 535420 Books and Publications 267 354 15 200 240 750 535450 Training and Education 1,690 1,140 350 1,242 1,242 2,550 TOTAL OPERATING EXPENDITURES 45,177 18,684 19,637 19,430 20,536 29,345 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 1,515 0 0 0 0 TOTAL CAPITAL OUTLAY 0 1,515 0 0 0 0 TOTAL GROWTH MANAGEMENT 218,274 209,351 236,868 258,046 267,667 279,896 84 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ BUILDING DEPARTMENT Starting October 1, 2005, the Building Department will operate as an enterprise fund. A one-time transfer of building department residual operating fund balance will be made based on the balance as of September 30, 2005. Complete Building Department adopted budget information is located on page 195. Information presented on the following page is the actual and current status for the Building Department. These numbers are included in the General Fund. 85 ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ BUILDING DEPARTMENT Code: 010085 FY 05/06 Account FY 01/02 FY 02103 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Budeet Projected Budeet PERSONAL SERVICES 511200 Regular Salaries 224,024 259,518 311,169 350,600 345,900 N/A 511300 Temporary Salaries 0 2,344 7,592 17,000 10,000 N/A 511400 Overtime 4,739 23,401 28,291 14,000 13,000 N/A 512100 FICA Taxes 17,040 21,164 25,732 28,251 28,251 N/A 512215 Clothing Allowance 200 200 217 200 200 N/A 512225 Deferred Compensation 20,341 25,440 29,466 33,237 33,237 N/A 512301 Group Health Insurance Premium 26,982 30,946 43,747 67,074 67,074 N/A 512305 Dependant Health Ins Premium 4,391 5,508 7,558 9,496 9,496 N/A 512309 Employee Assistance Program 152 161 165 202 202 N/A 512400 Worker's Camp Insurance 0 18,240 43,407 26,827 26,827 N/A TOTAL PERSONAL SERVICES 297,869 386,922 497,344 546,887 534,187 N/A OPERATING EXPENDITURES 533200 Audit Fees 0 0 0 0 0 N/A 533201 Administrative Services Provided by GF 0 0 0 0 0 N/A 533400 Other Contractural Services 7,800 0 0 0 0 N/A 534000 Travel and Per Diem 386 1,532 (38) 750 100 N/A 534101 Telephone 316 123 2,078 2,377 3,100 N/A 534105 Cellular Telephone 3,479 3,364 2,946 3,000 2,462 N/A 534110 Internet Services 0 0 205 200 180 N/A 534120 Postage 1,314 2,114 1,560 1,600 1,550 N/A 534130 Express Mail 20 0 0 100 50 N/A 534310 Electric 0 0 0 0 0 N/A 534320 Water 1 Sewer 0 0 0 0 0 N/A 534400 Rents and Leases 0 0 0 0 0 N/A 534500 Insurance 0 0 0 0 0 N/A 534620 R & M-Vehicles 336 1,200 806 900 880 N/A 534630 R & M - Office Equipment 2,022 2,240 1,953 2,500 2,800 N/A 534910 Clerk of Court Filing Fees 0 0 11 150 0 N/A 535200 Departmental Supplies 4,798 5,030 5,236 5,000 8,500 N/A 535210 Computer Supplies 2,025 480 1,205 6,990 9,000 N/A 535230 Small Tools and Equipment 1,178 755 968 1,000 400 N/A 535260 Gas and Oil 2,042 2,907 3,586 3,500 4,820 N/A 535270 Uniforms and Shoes 0 0 0 0 524 N/A 535275 Safety Equpment 0 0 0 500 300 N/A 535410 Dues and Memberships 119 40 100 400 300 N/A 535420 Books and Publications 179 123 51 600 1,160 N/A 535450 Training and Education 231 2,107 225 4,200 3,800 N/A TOTAL OPERATING EXPENSES 26,245 22,015 20,892 33,767 39,926 N/A CAPITAL OUTLAY 606400 Vehicles and Equipment 19,815 0 0 15,700 13,760 N/A TOTAL CAPITAL OUTLAY 19,815 0 0 15,700 13,760 N/A TOTAL BUILDING DEPARTMENT 343,929 408,937 518,236 596,354 587,873 N/A 86 Y OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET POLICE DEPARTMENT CONSOLIDATED BUDGET FOR ALL DIVISIONS AND UNITS The Fiscal Year 2005-2006 adopted budget for Police Department as a whole is $4,165,239. This compares to the 2004-05 projected expenditures of$4, 124,051, an increase of$41,188 or 1%. Amended Proj ected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services $2,634,971 $3,039,365 $3,433,059 $3,442,324 $3,476,288 $ 33,964 Operating Expenses $ 261,975 $ 264,672 $ 351,107 $ 370,874 $ 413,111 42,237 Capital Outlay $ 261,458 $ 209,391 $ 311,658 $ 310,853 $ 275,840 (35,013) Total $3,158,404 $3,513,428 $4,095,824 $4,124,051 $4,165,239 $ 41,188 Fiscal Year 2005-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenditures: Difference 1. Personal Services - Net increase mainly due to the addition of (2) police officers. The net increase also reflects a 25% decrease in health insurance premiums and annual salary increases for PBA employees per the PBA Union Contract. $ 33,964 2. Operating Expenses - Net increase reflects increase in wireless aircard service for patrol officer, multi-user dispatch and record support fees (Information Management CO/poration), and training costs. $ 42,237 3. Capital Outlay - Decrease reflects reduction in capital requests. $ (35,013) 87 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE POLICE ADMINISTRATION The Police Administrative Division coordinates the efforts of the Division Commanders, oversees the budget aod performs strategic planning for the future. FISCAL YEAR 2005 ACCOMPLISHMENTS ,/ Maintained ao accredited status with the Florida Commission on Accreditation ,/ Established a community oriented policing policy ,/ Participated in Traffic Safety efforts with the National Traffic Safety Association ,/ Provided the division commaoders with educational aod training opportunities along with command experience ,/ Successfully implemented a wireless reporting system ,/ Occupied a newly renovated police station FISCAL YEAR 2006 GOALS AND OBJECTIVES >- Establish a Citizens Police Academy for Sebastian residents. >- Continue to provide professional growth for the division commanders. >- Continue to build the department infrastructure to support a total commitment to community policing. >- Maintain accredited status with the Florida Commission on Accreditation. ~ Establish a 911 center (pSAP). >- Deliver the best possible police service at the lowest possible cost per capita. ~ Establish a computerized statistical review process to accompaoy staff inspections. PERFORMANCE MEASURES Actual Actual Projected Projected Performance Indicators 2002/2003 2003/2004 2004/2005 2005/2006 Civic meetings attended 12 12 12 8 Policies reviewed 60 60 60 60 Unit staff meetings attended 18 18 18 12 Senior staff meetings attended 48 36 36 36 Staff inspections performed 12 6 6 6 Computerized statistical reviews 6 6 6 6 88 IICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PROGRAM BUDGET DESCRIPTION FOR THE POLICE ADMINISTRATION STAFFING NATURE OF ACTIVITY 04/05 05/06 60.00% 60.00% General Mana!!ement - Direct department, develop and expand citizen involvement and pnblic education. Meet with civic groups, media, and other public and private groups. General administrative duties managing the department. 5.00% 5.00% Maintain Training and Professional Development Programs. 25.00% 25.00% Professional Standards - Oversee all internal affairs investigations and conduct two stafl inspections duriog the year. Oversee all backgrouod investigations. Insure that accreditation standards are followed and documented. 10.00% 10.00% Disoatch/Communications - Continue to develop procedures and training personnel to implement a 911 PSAP. 100.00% 100.00% POLICE ADMINISTRATION BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for Police Administration is $198,772. This compares to the 2004-05 projected expenditures of$280,991, a decrease of$82,219 or 29.3%. Amended Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services $ 143,296 $ 260,707 $ 280,712 $ 260,149 $ 179,745 $ (80,404) Operating Expenses 21,101 18,773 20,065 17,842 19,027 1,185 Capital Outlay - 12,105 3,000 3,000 - (3,000) Total $ 164,397 $ 291,585 $ 303,777 $ 280,991 $ 198,772 $ (82,219) Fiscal Year 05-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 projected expenditures: Difference 1. Personal Services - Decrease mainly due to the retirement of a Capitain position. This position is left unfunded for FY 2005-06. $ (80,404) 2. Operating Expenses - A slight increase to reflect increase in computer supplies for the replacement of a desk top computer. $ 1,185 3. Capital Outlay - Decrease due to no capital outlay request for FY 2005-06. $ (3,000) 89 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PERSONAL SERVICES SCHEDULE POLICE ADMINISTRATION F/TIE Projected Adopted PAY POSITION YEARS Expense Budget POSITION RANGE GRADE 03-04 04-05 05-06 FY 04-05 FY 05-06 Chief of Police 64,082/115,738 86E 1.00 1.00 1.00 $ 84,000 $ 88,500 Captain 50,645/91,470 40E 1.00 1.00 0.00 66,300 Administrative Assistant 25,906/46,789 20 1.00 1.00 1.00 39,000 43,500 3.00 3.00 2.00 TOTAL SALARIES $ 189,300 $ 132,000 Overtime 3,900 3,900 FICA Taxes 14,835 10,438 Clothing Allowance 720 540 Deferred Compensation 11 ,453 12,231 Chapter 185 Pension 9,287 Group Health Insurance Premium 17,580 12,745 Dependant Health Ins Premium 3,432 2,860 Employee Assistance Program 69 46 Worker's Camp Insurance 9,573 4,985 Total Personal Services $ 260,149 $ 179,745 CAPITAL OUTLAY SCHEDULE POLICE ADMINISTRATION DIVISION Priority Number I Descrintion Laptop Computer Replacemeut ofPotice Vehide 2005-06 EXPENDITURES PER FISCAL YEAR 2006-07 2007-08 2008-09 2009-10 1,500 TOTAL 1,500 2 $ 28,000 $ 29,500 $ - $ $ 28,000 $ 29,500 90 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ POLICE ADMINISTRATION Code: 010041 FY 05/06 Account FY 01102 FY 02103 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actnal Actual Bud!!et Projected Bud!!et PERSONAL SERVICES 511200 Regular Salaries 97,915 107,317 187,984 203,300 189,300 132,000 511400 Overtime 2,540 3,717 5,247 3,900 3,900 3,900 512100 FICA Taxes 7,683 8,493 14,696 15,933 14,835 10,438 512215 Clothing Allowance 540 540 1,080 1,080 720 540 512225 Deferred Compensation 9,101 10,043 10,787 11,470 11,453 12,231 512250 Chapter 185 Retirement 0 0 8,904 11,250 9,287 0 512301 Group Health Insurance Premium 4,548 4,959 15,151 19,900 17,580 12,745 512305 Dependant Health Ins Premium 184 174 2,814 3,490 3,432 2,860 512309 Employee Assistance Program 46 46 69 69 69 46 512400 Worker's Comp Insurance 0 8,007 13,975 10,320 9,573 4,985 TOTAL PERSONAL SERVICES 122,557 143,296 260,707 280,712 260,149 179,745 OPERATING EXPENDITURES 533100 Professional Services 3,163 1,314 0 360 0 0 533175 Employee Background Testing 601 956 43 0 0 0 533400 Other Contractual Services 0 0 0 0 60 0 533440 Electronic Security Services 245 0 0 0 0 0 534000 Travel and Per Diem 496 789 440 1,400 1,400 1,595 534101 Telephone 2,009 1,715 1,738 1,898 1,600 1,600 534105 Cellular Telephone 543 1,138 1,257 1,300 1,300 1,300 534110 Interemet Services 0 0 102 100 100 100 534115 On-line Services 0 95 0 875 0 0 534120 Postage 1,505 1,298 1,121 1,100 1,100 1,100 534310 Electric 470 3,629 5,044 4,127 2,500 2,600 534320 Water/Sewer 84 303 573 248 600 600 534610 R & M-Buildings 130 0 0 0 0 0 534620 R & M-Vehicles 0 3,489 170 600 600 600 534630 R & M - Office Equipment 4 0 1,193 500 700 500 534640 R & M-Operating Equipment 42 0 226 500 500 500 534650 R & M-Radio 185 0 0 200 100 150 534800 Promotional Activities 0 621 171 400 400 400 534920 Legal Ads 1,725 0 0 0 0 0 535200 Departmental Supplies 545 2,457 2,817 1,782 1,782 1,782 535210 Computer Supplies 873 674 471 500 800 1,300 535230 Small Tools and Equipment 608 589 159 475 400 400 535260 Gas and Oil 209 650 1,583 1,600 2,200 2,500 535270 Uniforms and Shoes 0 377 667 600 350 350 535410 Dues and Memberships 460 742 510 500 450 450 535420 Books and Publications 72 0 44 200 100 100 535450 Training and Education 250 265 444 800 800 1,100 TOTAL OPERATING EXPENDITURES 17,913 21,101 18,773 20,065 17,842 19,027 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 12,105 3,000 3,000 0 TOTAL CAPITAL OUTLAY 0 0 12,105 3,000 3,000 0 TOTAL POLICE ADMINISTRATION 140,470 164,397 291,585 303,777 280,991 198,772 91 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE SCHOOL RESOURCE OFFICER UNIT The School Resource Unit consists of two full time Police Officers assigned to the elementary schools and the Charter Junior High School located in the City Of Sebastian. These officers fulfill a multifunctional role such as, teachers of school security, aggression management, social skills and consequences of behavior. In addition, the officers provide security to students and faculty, handle reported crimes on school property, teach drug awareness and resistance, gang resistance education training, RAD-KID (Resist Aggression Defensively) program, life skills and provide counseling to students and parents. FISCAL YEAR 2005 ACCOMPLISHMENTS ,/ Completed 18 weeks of gang resistance education and training. ,/ Completed 48 weeks of a 48-week D.A.R.E. program. ,/ Completed the G.R.E.A.T. summer camp planning. ,/ Completed eight 5-week life skills programs. ,/ Completed 10 D.A.R.E. Bowls. ,/ New SRO completed 40 hours G.R.E.A.T. Instructors course. ,/ Completed 9 D.A.R.E. skates. ,/ Completed I safety fair. ,/ Completed stranger danger for all lower level grades. ,/ Initiated Junior High D.A.R.E. Classes. FISCAL YEAR 2006 GOALS AND OBJECTIVES )>> Continue D.A.R.E. Program including D.A.R.E. Bowls and D.A.R.E. Skates. )>> Conduct In-Service training to school faculty and staff to better prepare them in times of crisis. )>> Continue the G.R.E.A.T. Program with the 7th grade students. )>> Initiate the G.R.E.A.T. Program in the elementary schools. )>> Continue the G.R.E.A.T. summer component with the graduated 7th grade students. )>> Initiate the RAD-KID program in the elementary schools. )>> Attend school functions, SAC, PTA, and safety committee meetings. )>> Initiate D.A.R.E. program in the Junior High School. PERFORMANCE MEASURES Actual Actual Projected Projected Performance Indicators 2002/2003 2003/2004 2004/2005 2005/2006 School Resource Classes 5 5 5 2 Number of Students 1450 1,700 1,600 1,800 Bike Rodeos I I 2 2 Home Counseling Services 7 32 10 20 G.R.E.A.T. Student Visitations 7th Grade 38 40 50 45 G.R.E.A.T. Student Visitations 238 261 250 287 G.R.E.A.T. Summer Camp Students 36 23 21 27 RAD-KIDS Program Participants N/A N/A N/A 200 92 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI PROGRAM BUDGET FOR SCHOOL RESOURCE OFFICER UNIT STAFFING NATURE OF ACTIVITY 04/05 05/06 50.00% 40.00% D.A.R.E. - provides students with structured classroom instruction on drug resistance and education, as well as promotes social interaction and reward for good behavior for fifth grade on"'en'o 25.00% 25.00% School Resource Officer Prol!ram - Provides onsite school safety and guidance to the facility, students, teachers, and parents. 25.00% 30.00% G.R.E.A.T. Prol!ram - Teaches gang resistance through education and training. Educational aspects of program involve crime impact on victims, neighborhoods, cultrual sensitivity/prejudice, conflict resolution, and goal setting. 0.00% 2.50% Life Skills D.A.R.E. like program designed and targeted to third grade students. 0.00% 2.50% RAD-KIDS- Teaches elementary age student to resist agression defensively. This course is taught after school hours, and is geared to reduce/prevent child abductions. 100.00% 100.00% POLICE SCHOOL RESOURCE OFFICER BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for School Resource Officer Unit is $175,525. This compares to the 2004-05 projected expenditrues of $168,661, an increase of$6,864 or 4.07%. Amended Proj ected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services $ 109,114 $ 118,643 $ 124,484 $ 124,484 $ 127,851 $ 3,367 Operating Expenses 9,518 8,175 10,412 11,677 12,174 497 Capital Outlay 999 0 32,500 32,500 35,500 3,000 Total $ 119,631 $ 126,818 $ 167,396 $ 168,661 $ 175,525 $ 6,864 Fiscal Year 05-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenditures: Difference 1. Personal Services -Net increase due to a 25% decrease in health insurance premiums, an annual salary increase for PBA employees per PBA Union Contract, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ 3,367 2. Operating Expenses - Increase due to the replacement of shotguns. $ 497 3. Capital Outlay - Increase due to a replacement of portable radio. $ 3,000 93 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE PERSONAL SERVICES SCHEDULE POLICE SCHOOL RESOURCE OFFICER UNIT POSITION School Resource Officers PAY RANGE 31,736/54,028 GRADE 27 F/T/E POSITION YEARS 03-04 04-05 05-06 2.00 2.00 2.00 2.00 2.00 2.00 TOTAL SALARIES Projected Expense FY 04-05 $ 75,500 Adopted Budget FY 05-06 $ 82,500 $ 75,500 $ 82,500 5,000 6,241 1,080 11,270 15,596 4,961 46 4,790 $ 124,484 5,000 6,776 1,080 12,250 10,252 5,339 46 4,608 $ 127,851 Overtime FICA Taxes Clothing Allowance Chapter 185 Retirement Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker1s Camp Insurance Total Personal Services CAPITAL OUTLAY SCHEDULE SCHOOL RESOURCE OFFICER UNIT Priority Number 1 2 3 Descrintion Replacement Vehicle (Funded By DST) Portable Radio Replacement Laptop Computer EXPENDITURES PER FISCAL YEAR 2005-06 2006-07 2007-08 2008-09 2009-10 $ 32,500 $ $ $ $ 3,000 2,600 $ 35,500 $ 2,600 $ 2,600 2,600 $ $ TOTAL $ 32,500 3,000 5,200 $ 40,700 94 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE POLICE SCHOOL RESOURCE OFFICER UNIT Code: 010042 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Budeet Proiected Budeet PERSONAL SERVICES 511200 Regular Salaries 64,336 68,281 68,726 75,500 75,500 82,500 511400 Overtime 7,118 6,329 8,482 5,000 5,000 5,000 512100 FICA Taxes 5,343 5,575 5,656 6,241 6,241 6,776 512215 Clothing Allowance 1,080 1,080 1,080 1,080 1,080 1,080 512250 Chapter 185 Retirement 457 8,779 9,356 11,270 11,270 12,250 512301 Group Health Insurance Premium 8,372 8,836 12,417 15,596 15,596 10,252 512305 Dependant Health Ins Premium 2,593 2,718 3,890 4,961 4,961 5,339 512309 Employee Assistance Program 46 46 42 46 46 46 512400 Worker's Comp Insurance 0 7,470 8,994 4,790 4,790 4,608 TOTAL PERSONAL SERVICES 89,345 109,114 118,643 124,484 124,484 127,851 OPERATING EXPENDITURES 534000 Travel and Per Diem 1,376 1,163 2,009 1,090 1,090 840 534101 Telephone 518 269 400 441 377 400 534105 Cellular Telephone 0 0 III 480 480 480 534110 Internet Access 0 0 77 80 68 80 534310 Electric 639 640 93 825 1,564 1,600 534320 WaterlSewer 757 27 222 165 355 400 534410 Pagers 100 7 0 0 0 0 534620 R & M-Vehicles 351 1,004 1,294 250 250 250 534630 R & M - Office Equipment 0 0 0 0 325 100 534640 R & M-Operating Equipment 200 153 0 0 0 0 534650 R & M-Radio 120 0 87 300 305 300 534800 Promotional Activities 782 1,828 50 1,500 1,500 1,500 534967 G.R.E.A.T. Expenditures 0 0 733 0 924 924 535200 Departmental Supplies 351 1,119 248 2,356 2,356 2,000 535210 Computer Supplies 185 244 127 350 350 350 535230 Small Tools and Equipment 60 267 0 150 150 1,000 535260 Gas and Oil 1,120 1,100 1,178 1,300 458 800 535270 Uniforms and Shoes 657 1,008 744 500 500 500 535275 Safety Equipment 15 0 0 50 50 50 535420 Books and Publications 43 99 40 50 50 50 535450 Training and Education 675 590 762 525 525 550 TOTAL OPERATING EXPENDITURES 7,949 9,518 8,175 10,412 11,677 12,174 CAPITAL OUTLAY 606400 Vehicles and Equipment 1,526 999 0 32,500 32,500 35,500 TOTAL CAPITAL OUTLAY 1,526 999 0 32,500 32,500 35,500 TOTAL SCHOOL RESOURCE OFFICER UNIT 98,820 119,631 126,818 167,396 168,661 175,525 95 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ POLICE PATROL DIVISION The Uniform Division consists of four (4) squads of uniformed officers, each under the supervision of a sergeant. These officers handle a daily operation, which consists of responding to calls for service by citizens, as well as patrolling, traffic enforcement, and criminal and accident investigations. FISCAL YEAR 2005 ACCOMPLISHMENTS ,/ Have maintained sufficient staffing to respond to calls in a timely manner. ./ All officers and supervisors received at least 40 hours of training in house and at various schools. ./ Direction was provided to supervisors in the course of their normal duties. ./ Courtesy was promoted when dealing with the public to all officers. ./ Directed officers to areas of concern and to resolve problems. ./ Emolled one of the Sergeants in a Sergeants Academy, which teaches leadership and is the first time it is offered FISCAL YEAR 2006 GOALS AND OBJECTIVES ~ Maintain sufficient staff to effectively respond to calls or situations requiring police service in a timely manner. ~ Provide training opportuoities for supervisors to enhance their supervisory skills. ~ Emphasize courtesy when conducting business with citizens. ~ Provide maximum training to officers to furnish them with the resources necessary to meet community needs and expectations. PERFORMANCE MEASURES Actual Actual Projected Proj ected Performance Indicators 2002/2003 2003/2004 2004/2005 2005/2006 Traffic Stops 3,916 4,855 5,000 5,400 Dill Checkpoints & Saturation Patrols 7 10 Transferred Transferred House Watches 3,151 Transferred Transferred Transferred Funeral Escorts 84 Transferred Transferred Transferred Patrol Miles 223,740 N/A 267,000 275,000 Officer Initiated Activity 23,036 15,606 26,600 20,000 Traffic Enforcement N/A 415 620 270 Parldng Enforcement N/A 1,333 1,600 400 Alarms N/A 794 770 750 Written Warnings Traffic Stops N/A N/A N/A 2,550 96 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI PROGRAM BUDGET DESCRIPTION FOR THE POLICE PATROL DMSION STAFFING NATURE OF ACTflIITY 04105 05106 28.00% 28.00% Calls for Service - respond to estimated 38,000 - 40,000 calls for service. 20.00% 22.00% Traffic Stons and Citations - Conduct an estimated 6,000 traffic stops and issue an estimated 2,500 citations and 3,500 waminps. 9.00% 9.00% Investigations - Conduct vehicle crash investigations. 6.00% 7.00% Criminal TransDortation - Transport arrested adults and juveniles to respective detention facilities. 5.00% 5.00% Trainin!! and ProCessional Develonment - Provide a minimum of 40 hours of training to all members of the division. 32.00% 29.00% Patrol and Crime Prevention - Maintain patrol logs and direct patrols to reduce opportunistic crimes. Monitor traffic to direct traffic enforcement strategies. Plan and participate in task force operations. 100.00% 100.00% POLICE PATROL DIVISION BUDGET SUMMARY The Fiscal Year 2005-06 adopted budget for Police Patrol Divisiun is $1,839,690. This compares to the 2005-06 projected expenditures of $1,760,110, an increase of$79,580 or 4.52%. Amended Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services $ 1,339,735 $ 1,501,640 $ 1,413,350 $ 1,421,469 $ 1,506,935 $ 85,466 Operating Expenses 108,121 121,557 126,482 137,488 153,115 15,627 Capital Outlay 150,059 163,171 201,153 201,153 179,640 (21,513) Total $ 1,597,915 $ 1,786,368 $ 1,740,985 $ 1,760,110 $ 1,839,690 $ 79,580 Fiscal Year 05-06 Adopted Budget: Majur Current Level Changes from Fiscal Year 2004-05 Projected Expenditures: Difference 1. Personal Services - Net increase mainly due to the addition of (2) police officers. TIle net increase also reflects a 25% decrease in health insurance premiums and alUlUal salary increases for PBA employees per the PBA Union Contract. $ 85,466 2. Operating Expenses - Net increase mainly due to the operating costs associated with the addition of three new police officers. $ 15,627 3. Capital Outlay - Decrease mainly due to the taser purchases approved for FY 2004-05. $ (21,513) 97 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE PERSONAL SERVICES SCHEDULE POLICE PATROL DIVISION POSITION Lieutenant Sergeants Officers Temporary Part-time Officer Officers PAY RANGE 45,580/82,323 41,340/64,407 31,736/54,028 F/TIE POSITION YEARS 03-04 04-05 05-06 1.00 1.00 1.00 5.00 4.00 4.00 18.00 16.00 16.00 0.50 0.00 0.00 0.00 0.00 2.00 24.50 21.00 23.00 TOTAL SALARIES GRADE 37EC 30 27 NEW POSITIONS Overtime FICA Taxes Clothing Allowance Chapter 185 Retirement Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Workerts Camp Insurance Total Personal Services CAPITAL OUTLAY SCHEDULE Projected Expense FY 04-05 67,000 217,800 554,000 $ 838,800 125,000 80,685 12,960 133,978 153,128 18,755 553 57,610 $1,421,469 Adopted Budget FY 05-06 77,200 236,000 575,000 64,000 $ 952,200 125,000 83,356 12,420 150,810 115,225 18,864 530 48,530 $1,506,935 POLICE PATROL DIVISION Priority EXPENDITURES PER FISCAL YEAR Numher Descrintion 2005-06 2006-07 2007-08 2008-09 2009-10 TOTAL 1 Vehicle for new officer $ 37,388 $ - $ - $ $ $ 37,388 (Funded by DST) 2 Vehicle for new officer 37,388 37,388 (Funded by DST) 3 Vehicle for new officer 37,387 37,387 (Funded by DST) 4 New Vehicle (Funded by DST) 37,387 158,660 168,320 364,367 5 Radars Replacements (2 per year) 3,090 3,180 3,275 9,545 6 Radio Replacements (6 per year) 18,000 18,600 19,158 19,732 75,490 7 Mobil Video Replacements (3 per year: 9,000 9,110 9,285 27,395 8 Vehicle Replacement (4) 154,040 163,420 317,460 (Funded by DST) 9 Additional Radars 3,700 3,800 7,500 $179,640 $184,930 $190,378 $186,852 $172,120 $ 913,920 98 JCITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ POLICE PATROL DIVISION Code: 010043 FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Nnmber Description Actnal Actnal Actnal Bnd!!:et Proiected Bnd!!:et PERSONAL SERVICES 511200 Regular Salaries 701,366 817,654 855,075 838,800 838,800 952,200 511400 Overtime 121,606 125,056 182,847 125,000 125,000 125,000 512100 FICA Taxes 62,300 71,577 78,882 74,570 80,685 83,356 512215 Clothing Allowance 10,620 11,516 12,308 10,670 12,960 12,420 512250 Chapter 185 Retirement 5,041 112,448 126,000 134,932 133,978 150,810 512301 Group Health Insurance Premium 83,174 94,593 140,129 158,853 153,128 115,225 512305 Dependant Health Ins Premium 15,481 13 ,977 19,291 13,678 18,755 18,864 512309 Employee Assistance Program 453 511 532 472 553 530 512400 Worker's Comp Insurance 0 92,403 86,576 56,375 57,610 48,530 TOTAL PERSONAL SERVICES 1,000,041 1,339,735 1,501,640 1,413,350 1,421,469 1,506,935 OPERATING EXPENDITURES 533400 Other Contractual Services 0 0 2,710 3,100 0 0 534000 Travel and Per Diem 3,237 3,207 3,647 4,000 1,000 3,600 534101 Telephone 2,694 2,093 875 849 1,850 1,200 534105 Cellular Telephone 657 1,715 1,823 1,125 700 450 534110 Internet Access 0 0 1,287 2,880 4,200 8,600 534310 Electric 4,988 4,899 6,940 5,777 14,859 14,900 534320 Water/Sewer 486 303 573 1,571 3,109 3,120 534410 Pagers 858 116 0 0 0 0 534620 R & M-Vehicles 11,451 10,647 14,530 11,000 17,000 17,000 534630 R & M - Office Equipment 0 492 268 600 7,000 600 534640 R & M-Operating Equipment 4,242 5,951 5,327 17,350 17,000 19,000 534650 R & M-Radio 1,501 2,766 3,167 3,000 3,800 3,500 534810 K-9 Expenditures 0 0 619 0 0 0 535200 Departmental Supplies 8,347 9,408 6,326 7,500 7,500 7,575 535210 Computer Supplies 733 729 2,428 3,500 3,000 3,500 535230 Small Tools and Equipment 3,488 7,597 7,200 2,000 3,000 4,100 535260 Gas and Oil 25,289 34,851 48,088 42,000 38,000 40,000 535270 Uniforms and Shoes 9,472 19,486 12,168 15,000 12,000 21,000 535275 Safety Equipment 655 194 119 350 700 1,000 535410 Dues and Memberships 110 140 95 110 100 200 535420 Books and Publications 709 116 807 770 670 770 535450 Training and Education 4,400 3,411 2,560 4,000 2,000 3,000 TOTAL OPERATING EXPENSES 83,317 108,121 121,557 126,482 137,488 153,115 CAPITAL OUTLAY 606400 Vehicles and Equipment 129,576 150,059 163,171 201,153 201,153 179,640 TOTAL CAPITAL OUTLAY 129,576 150,059 163,171 201,153 201,153 179,640 TOTAL POLICE PATROL DIVISION 1,212,934 1,597,915 1,786,368 1,740,985 1,760,110 1,839,690 99 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ POLICE COMMUNITY POLICING UNIT The Community-Policing Unit coordioates special events, serves as liaison between the community and the police department for various issues, is the emergency management liaison, conducts background iovestigations and supervises and trains the community volunteers. This division also is responsible for code enforcement assistance, maiotenance on CF A accreditation files, maiotaioiog alarm permits as well as serving as the false alarm admioistrator. FISCAL YEAR 2005 ACCOMPLISHMENTS ./ Attended over 20 community meetings. ./ Supervised and trained police volunteers and crossing guards. ./ Conducted safety and crime prevention checks with busioesses and community members. ./ Conducted over 15 background investigations on potential employees. ./ Maintaioed an efficient false alarm and permit file and collected assessed fees. FISCAL YEAR 2006 GOALS AND OBJECTIVES ~ Maiotaio communication between road patrol and the community on crime prevention and policiog matters. ~ Recruit qualified, principled and ioterested persons for employment. ~ Conduct thorough background investigations on potential employees. ~ Assist the Professional Standards division with in-house training of department members. ~ Maintain an efficient false alarm and permit file. ~ Assess and collect false alarm fmes and permits. PERFORMANCE MEASURES Actual Actual Projected Projected Performance fudicators 2002/2003 2003/2004 2004/2005 2005/2006 Crime Prevention fuformation Meetings 3 3 3 3 Youth and Bike Safety Events 2 3 3 3 Community Events 4 4 4 4 Background fuvestigations 20 23 25 25 Emergency Planniog N/A N/A 10 0 Recruitrnant Functions N/A N/A N/A 4 Trainiog Assistance N/A N/A N/A 5 lOa ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PROGRAM BUDGET DESCRIPTION FOR THE COMMUNITY POLICING UNIT STAFFING NATURE OF ACTIVITY 04/05 05/06 50.00% 0.00% Community Relations - Provide full police services to the Community. Conduct security surveys. Coordinate Community Service Volunteer Program. Coordinate public service media segments. Provide commercial and residential securitv traininl! sessions. 20.00% 20.00% Community Policinl! - Prepare and implement public assistance/community policing initiatives. 5.00% 0.00% Crime Prevention - Coordinate with City Agencies and other law enforcement agencies to reduce criminal activities 5.00% 0.00% Securitv Survevs - Provide commerical and residential security training sessions. ?O.OO% 30.00% Backl!round investil!ation 0.00% 35.00% Traininl! Assistance 0.00% 15.00% Recruitment 100.00% 100.00% POLICE COMMUNITY POLICING UNIT BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for Community Policing is $139,592. Tills compares to the 2004-05 projected expenditures of $142,057, a decrease of $2,465 or 1.74% Amended Proj ected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services $ 116,389 $ 117,326 $ 121,209 $ 121,209 $ 121,073 $ (136) Operating Expenses 11,450 6,945 23,701 20,848 18,519 (2,329) Capital Outlay - - - - - - Total $ 127,839 $ 124,271 $ 144,910 $ 142,057 $ 139,592 $ (2,465) Fiscal Year 05-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenditures: Difference 1. Personal Services - Net decrease due to a 25% decrease in health insurance premiums, a 5.5% increase for CW A employees per CW A Union Contrac~ a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ (136) 2. Operating Expenses - Decrease mainly due to the purchase of computer software "Are you OK" program in FY 2004-05. $ (2,329) 101 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PERSONAL SERVICES SCHEDULE COMMUNITY POLICING UNIT F/T/E Projected Adopted PAY POSITION YEARS Expense Budget POSITION RANGE GRADE 03-04 04-05 05-06 FY 04-05 FY 05-06 Community Policing Officer 41,340154,028 27 1.00 1.00 1.00 $ 39,500 $ 42,000 Clerical Assistant I 19,275/34,813 13 1.00 1.00 1.00 21,000 22,000 Crossing Guards Temp 3.50 3.50 3.50 28,000 28,000 5.50 5.50 5.50 TOTAL SALARIES $ 88,500 $ 92,000 Overtime 2,500 2,500 FICA Taxes 7,003 7,271 Clothing Allowance 540 540 Deferred Compensation 1,890 1,980 Chapter 185 Retirement 5,880 6,230 Group Health Insurauce Premium 11,660 7,622 Dependant Health Ins Premium 88 158 Employee Assistance Program 46 46 Worker1s Camp Insurance 3,102 2,726 Total Personal Services $ 121,209 $ 121,073 102 !CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI POLICE COMMUNITY POLICING UNIT Code: 010044 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Budl!:et Projected Budl!:et PERSONAL SERVICES 511200 Regular Salaries 69,141 54,966 52,522 60,500 60,500 64,000 511300 Temporary Salaries 0 24,774 26,290 28,000 28,000 28,000 511400 Overtime 4,774 3,940 6,942 2,500 2,500 2,500 512100 FICA Taxes 5,466 6,163 6,585 7,003 7,003 7,271 512215 Clothing Allowance 540 540 540 540 540 540 512225 Deferred Compensation 989 1,810 1,151 1,890 1,890 1,980 512250 Chapter 185 Retirement 236 4,559 5,398 5,880 5,880 6,230 512301 Group Health Insurance Premium 6,255 8,765 8,158 11,660 11,660 7,622 512305 Dependant Health Ins Premium 2,923 3,515 1,145 88 88 158 512309 Employee Assistance Program 40 46 42 46 46 46 512400 Worker's Camp Insurance 0 7,311 8,553 3,102 3,102 2,726 TOTAL PERSONAL SERVICES 90,364 116,389 117,326 121,209 121,209 121,073 OPERATING EXPENDITURES 534000 Travel and Per Diem 100 506 345 650 650 1,579 534101 Telephone 801 894 725 1,198 1,550 875 534105 Cellular Telephone 289 611 713 480 480 480 534110 Internet Services 0 0 103 100 100 100 534310 Electric 639 639 92 3,301 900 900 534320 Water/Sewer 757 27 198 992 200 200 534410 Pagers 100 7 0 0 0 0 534620 R & M-Vehicles 403 994 387 1,800 1,800 2,000 534630 R & M - Office Equipment 0 299 169 300 800 800 534640 R & M-Operating Equipment 4 37 81 200 200 200 534650 R & M-Radio 300 60 95 1,200 500 500 534800 Promotional Activities 726 1,021 165 500 768 1,000 535200 Departmental Supplies 720 625 770 600 800 800 535210 Computer Supplies 257 252 408 3,750 3,750 400 535230 Small Tools and Equipment 431 567 20 400 400 400 535260 Gas and Oil 3,155 2,747 1,422 6,000 6,200 6,200 535270 Uniforms and Shoes 1,056 1,401 562 1,180 700 700 535275 Safety Equipment 23 108 0 300 300 300 535410 Dues and Memberships 20 60 25 100 100 100 535420 Books and Publications 30 0 55 50 50 50 535450 Training and Education 875 595 610 600 600 935 TOTAL OPERATING EXPENDITURES 10,686 11,450 6,945 23,701 20,848 18,519 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL COMMUNITY POLICING UNIT 101,050 127,839 124,271 144,910 142,057 139,592 103 ITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET CODE ENFORCEMENT DIVISION The Code Enforcement Division enforces codes to ensure the beauty and character of the City by responding to citizen complaints and self-initiation enforcement. While providing support to the Code Enforcement Board, this division also administers and enforces the false alarm ordinance and assists residents with false alarm problems. FISCAL YEAR 2005 ACCOMPLISHMENTS ,/' Cleaned up several neighborhoods of key concern through enforcement and voluntary compliance. ,/' Continued code enforcement training was received. ,/' Continued inmate correction crew city clean up program. ,/' Continued Boy Scout volunteer city clean up program. ,/' Used trained police volunteers in the initiation of code enforcement complaints. FISCAL YEAR 2006 GOALS AND OBJECTIVES >- Maintain a high violator compliance rate. >- Reduce repeat offenses through compliance and enforcement, while maintaining good public relations. >- Continue the inmate and Boy Scout city clean up programs. PERFORMANCE MEASURES Actual Actual Proj ected Proj ected Performance Indicators 2002/2003 2003/2004 2004/2005 2005/2006 Water Violations 109 158 58 180 Parking Violations 31 25 806 30 Code Violations 3,182 2,206 2,866 2,500 megal Signs 266 460 396 506 PROGRAM BUDGET DESCRIPTION FOR THE CODE ENFORCEMENT DMSION STAFFING NATURE OF ACTIVITY 04105 05106 60.00% 60.00% Citizen Comolaints - Respond to complaints of city ordinaoce vioJatioIlB aod self-initiate code compliance and enforcement. 30.00% 30.00% Re-insoections - Follow up an notices of violations to ensure compliance. 2.00% 2.00% Code Enforcement Board - Provide direct support to Code Enforcement Board for Code Enforcement hearings. 8.00% 8.00% Documentation - To document complaints, as well as self-initiated actions, write reports and follow up Jetters and prepare documentation for Code Enforcement Board. 100.00% JOO.OO% 104 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE CODE ENFORCEMENT DIVISION BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for Code Enforcement is $157,102. This compares to the 2004-05 projected expenditures of $130,708, an increase of$26,394 or 20.2% Amended Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services $ 79,596 $ 97,050 $ 117,824 $ 117,824 $ 136,287 $ 18,463 Operating Expenses 9,833 10,418 11,545 12,884 14,815 1,931 Capital Outlay - - - - 6,000 6,000 Total $ 89,429 $ 107,468 $ J?9,369 $ 130,708 $ 157,102 $ 26,394 Fiscal Year 05-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenditures: Difference 1. Personal Services - Net increase due to the addition of one full-time code enforcement officer in FY 2004-05, a 25% decrease in health insurance premiums, a 5.5% increase for CW A employees per CW A Union Contract, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ 18,463 2. Operating Expenses - Increase mainly due to the operating costs associated with the new full-time code enforcement officer hired in FY 2004-05. $ 1,931 3. Capital Outlay - Increase due to the addition of two portable radios $ 6,000 PERSONAL SERVICES SCHEDULE CODE ENFORCEMENT DMSION F/TIE Projected Adopted PAY POSITION YEARS Expense Budget POSITION RANGE GRADE 03-04 04-05 05-06 FY 04-05 FY 05-06 Code Enforcement Officer 26,141/47,213 22 2.00 3.00 3.00 $ 75,134 $ 93,000 2.00 3.00 3.00 TOTAL SALARIES $ 75,134 $ 93,000 Overtime 1,200 1,200 FICA Taxes 5,840 7,206 Deferred Compensation 6,870 8,478 Group Health Insurance Premium 19,341 15,207 Dependant Health Ins Premium 1,918 2,397 Employee Assistance Program 46 69 Worker's Camp Insurance 7,475 8,730 Total Personal Services $ 117,824 $ 136,287 105 ITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE CODE ENFORCEMENT DIVISION Priority Number I Descrintion Portable Radios (I) New and (I) Replacement EXPENDITURES PER FISCAL YEAR 2005-06 2006-07 2007-08 2008-09 2009-10 6,000 3,000 TOTAL 9,000 $ 6,000 $ 3,000 $ $ $ - $ 9,000 106 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETl CODE ENFORCEMENT DIVISION Code: 010045 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Bude:et Pro i ected Bude:et PERSONAL SERVICES 511200 Regular Salaries 49,058 52,748 58,206 75,134 75,134 93,000 511400 Overtime 263 123 3,932 1,200 1,200 1,200 512100 FICA Taxes 3,697 3,921 4,589 6,017 5,840 7,206 512225 Deferred Compensation 2,182 4,758 5,570 6,693 6,870 8,478 512301 Group Health lnsurance Premium 6,442 8,064 12,596 19,341 19,341 15,207 512305 Dependant Health lns Premium 141 913 1,546 1,918 1,918 2,397 512309 Employee Assistance Program 36 42 46 46 46 69 512400 Worker's Comp lnsurance 0 9,027 10,565 7,475 7,475 8,730 TOTAL PERSONAL SERVICES 62,405 79,596 97,050 117,824 11 7,824 136,287 OPERATING EXPENDITURES 534000 Travel and Per Diem 951 1,025 942 1,200 1,200 1,340 534101 Telephone 502 429 554 800 591 1,300 534105 Cellular Telephone 13 59 16 0 34 0 534110 lntemet Services 0 0 51 50 46 50 534120 Postage 104 377 709 610 815 850 534310 Electric 1,071 1,270 1,765 825 1,564 1,600 534320 Water/Sewer 470 303 573 165 327 350 534620 R&M-Vehicles 223 652 248 400 721 400 534630 R & M - Office Equipment 329 400 366 400 1,193 400 534650 R & M-Radio 25 224 126 200 200 200 534910 Clerk of Court Filing Fees 18 120 171 300 140 200 535200 Departmental Supplies 1,480 1,156 1,207 1,200 1,027 2,200 535210 Computer Supplies 876 153 241 400 341 400 535230 Small Tools and Equipment 245 620 9 200 200 200 535260 Gas and Oil 581 1,510 2,089 2,250 2,000 2,860 535270 Uniforms and Shoes 284 555 418 975 975 975 535275 Safety Equipment 0 0 0 100 100 50 535410 Dues and Memberships 90 0 105 180 120 140 535420 Books and Publications 43 0 0 90 90 50 535450 Training and Education 795 980 828 1,200 1,200 1,250 TOTAL OPERATING EXPENDITURES 8,100 9,833 10,418 11,545 12,884 14,815 CAPITAL OUTLAY 606400 Vehicles and Equipment 18,505 0 0 0 0 6,000 TOTAL CAPITAL OUTLAY 18,505 0 0 0 0 6,000 TOTAL CODE ENFORCEMENT DMSION 89,010 89,429 107,468 129,369 130,708 157,102 107 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET POLICE DETECTIVE DIVISION The Police Detective Division is under the supervision of a sergeant and is staffed by four (4) sworn investigators and one civilian J.D. technician. Three of the investigators are assigned to cases involving crimes against persons, crimes against property and general investigations, and one detective works narcotic and vice investigations and is assigned to the Multi Agency Criminal Enforcement (M.A.C.E.) unit. The J.D. technician is the custodian of the evidence/property room and processes crime scenes for evidence. FISCAL YEAR 2005 ACCOMPLISHMENTS ,/ Received additional detective to investigate narcotic and vice crimes. ,/ Obtained 5 warrants, made 16 felony and 3 misdemeanor arrests, as of reporting date. ,/ All the detectives and the ill Technician received formal schooling. ,/ 110 cases were assigned, 37 cleared, 40 inactivated, and 109 reports/ supplements written. FISCAL YEAR 2006 GOALS AND OBJECTIVES ~ Professionally investigate cases with diligence and efficiency, thus ensuring appropriate closure. ~ Continue to maintain contact with victims, ensuring they are kept abreast of case progress and informed of their rights as victims. ~ Continue to provide quality and adequate educational courses for staff to update investigative skills. ~ Continue to maintain a case management system efficiently. PERFORMANCE MEASURES Actual Actual Projected Projected Performance Indicators 2002/2003 2003/2004 2004/2005 2005/2006 Burglary Investigations 123 133 130 146 Assault Investigations 263 224 196 246 Sexual Assault Investigations 3 7 14 8 Vehicle Theft Investigation 18 18 20 19 Robbery Investigations 4 4 2 5 Larceny Investigations 281 350 310 385 J nveuile Arrests 106 67 90 73 Murder/Attempted Murder Investigations 1 0 1 1 PROGRAM BUDGET DESCRIPTION FOR THE POLICE DETECTIVE DIVISION STAFFING NATURE OF ACTIVITY 04/05 05/06 65.00% 65.00% Investi!!ations - Investigate reported criminal offenses, complete reports on same, eouduc interviews, review and assist in the prosecution of suspects. 10.00% 10. 00% On Scene Investi!:mtions - Perform Oll-scene investigations and process crime scenes. 13.00% 13.00% Court Assistance - Obtaining warrants, State Attorney's Office depositions and appear in court. 10.00% 10.00% Investigations Assistance - Assist Uniform Division and other agencies with investigations. 2.00% 2.00% Traininl! and Professional Development. 100.00% 100.00% 108 CITY OF SEBASTIAN, FLORIDA 200512006 ANNUAL BUDGET POLICE DETECTIVE DIVISION BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for Police Detectives is $494,510. This compares to the 2004-05 projected expenditures of $503,107, a decrease of$8,597 or 1.7% Amended Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services $ 351,229 $ 274,200 $ 374,182 $ 374,194 $ 410,277 $ 36,083 Operating Expenses 59,281 59,759 69,245 68,413 78,633 10,220 Capital Outlay 13,?82 34,115 60,500 60,500 5,600 (54,900) Total $ 423,792 $ 368,074 $ 503,927 $ 503,107 $ 494,510 $ (8,597) Fiscal Year 2005-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenditures: Difference 1. Personal Services - Net increase mainly due to a transfer of one full-time road patrol officer from Road Patrol Division to cover the vancancy due to the participation of County-wide MACE program in 3rd quarter of the FY 2004-05. The increase also reflects a 25% decrease in health insurance premiums, an annual salary increase for the the PBA employees per the PBA Union Contrac~ a decrease in worker1s compensation premiums, and an increase in deferred compensation which is wage driven. $ 36,083 2. Operating Expenses - Increase mainly dne to Crime Laboratory Agencies Contributions increase. $ 10,220 3. Capital Outlay - Decrease due to the approved capital items purchased in FY 2004-05. $ (54,900) PERSONAL SERVICES SCHEDULE POLICE DETECTIVE DIVISION POSITION Sergeants Investigators Evidence Technician PAY RANGE 41,340 / 64,407 31,736/54,028 26,948 / 48,672 F/T/E POSITION YEARS 03-04 04-05 05-06 1.00 1.00 1.00 3.00 4.00 4.00 1.00 1.00 1.00 5.00 6.00 6.00 TOTAL SALARIES GRADE 30 27 23 Overtime Clothing Allowance FICA Taxes Deferred Compeosation Chapter 185 Retirement Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Camp Insurance Total Personal Services 109 Projected Adopted Expense Budget FY 04-05 FY 05-06 57,000 65,000 144,000 175,000 30,000 31,500 $ 231,000 $ 271,500 15,000 15,000 19,280 22,430 6,030 6,700 2,834 2,835 30,240 35,700 43,900 28,210 10,878 12,608 127 138 14,905 15,156 $ 374,194 $ 410,277 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETi CAPITAL OUTLAY SCHEDULE POLICE DETECTIVE DIVISION Priority Number I 2 3 4 5 Descrintion Portable Radios/Speakers Replaceemut Laptop Computers Replacemeot Uumarked Vehicle Replacement Mobile Radio Replacement Digital Camera EXPENDITURES PER FISCAL YEAR 2005-06 2006-07 2007-08 2008-09 2009-10 $ 3,000 $ 3,000 $ 3,000 $ $ 2,600 2,600 2,600 22,000 3,200 1,800 $ 5,600 $ 32,600 $ 5,600 $ $ TOTAL $ 9,000 7,800 22,000 3,200 1,800 $ 43,800 110 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ POLICE DETECTIVE DIVISION Code: 010047 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descriptiou Actual Actual Actual Budl!et Pro i ected Budl!et PERSONAL SERVICES 511200 Regular Salaries 242,895 233,858 159,638 231,000 231,000 271,500 511400 Overtime 14,129 11,788 26,190 15,000 15,000 15,000 512100 FICA Taxes 19,909 18,862 13,777 19,402 19,280 22,430 512215 Clothing Allowance 6,904 5,788 3,969 6,030 6,030 6,700 512225 Deferred Compensation 2,291 2,544 2,920 2,700 2,834 2,835 512250 Chapter 185 Retirement 1,480 25,964 18,813 30,240 30,240 35,700 512301 Group Health Insurance Premium 26,612 21,902 24,270 43,900 43,900 28,210 512305 Dependant Health Ins Premium 1,372 3,113 8,639 10,878 10,878 12,608 512309 Employee Assistance Program 152 132 96 127 127 138 512400 Worker's Comp Insurance 0 27,278 15,888 14,905 14,905 15,156 TOTAL PERSONAL SERVICES 315,744 351,229 274,200 374,182 374,194 410,277 OPERATING EXPENDITURES 533100 Professional Services 21,264 22,500 25,126 32,217 32,217 42,491 534000 Travel and Per Diem 4,590 3,433 3,826 4,000 4,000 4,190 534101 Telephone 4,759 3,588 1,411 1,423 1,123 1,200 534105 Cellular Telephone 3,964 3,660 3,086 3,600 2,818 2,800 534110 Internet Access 30 0 180 200 158 200 534115 On-line Services 617 363 265 400 300 300 534130 Express Mail Charges 0 89 0 87 100 534310 Electric 3,695 3,629 5,044 4,952 4,300 4,300 534320 Water/Sewer 470 303 573 413 576 300 534410 Pagers 161 82 82 90 0 0 534420 Equipment Leases 408 0 408 250 250 250 534620 R & M-Vehicles 1,992 1,720 2,052 1,100 983 1,100 534630 R & M - Office Equipment 90 1,954 0 500 811 500 534640 R & M-Operating Equipment 199 473 61 300 300 300 534650 R & M-Radio 0 377 192 400 400 400 535200 Departmental Supplies 3,251 2,945 1,962 2,975 2,975 2,927 535210 Computer Supplies 1,354 1,195 1,366 2,000 1,500 1,500 535230 Small Tools and Equipment 337 3,980 375 1,400 1,393 2,200 535260 Gas and Oil 3,124 4,713 5,515 5,500 6,577 7,500 535270 Uniforms and Shoes 2,054 205 2,142 2,000 2,000 2,000 535275 Safety Equipment 0 0 47 100 72 100 535410 Dues and Memberships 20 85 80 250 250 250 535420 Books and Publications 95 0 81 175 323 175 535450 Training and Education 5,485 4,076 5,796 5,000 5,000 3,550 TOTAL OPERATING EXPENDITURES 57,959 59,281 59,759 69,245 68,413 78,633 CAPITAL OUTLAY 606400 Vehicles and Equipment 20,980 13,282 34,115 60,500 60,500 5,600 TOTAL CAPITAL OUTLAY 20,980 13,282 34,115 60,500 60,500 5,600 TOTAL POLICE DETECTIVE DIVISION 394,683 423,792 368,074 503,927 503,107 494,510 111 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE SUPPORT SERVICES DIVISION TIle Support Services Division is responsible for the processing, distribution and computer entries of incident reports, citations, warnings, parking tickets, trespass warnings and other records processing incidental to police records. TIle division also provides residents and officers with reports for court and insurance purposes, as well as fingerprinting residents when requested, tracking housewatch participants and providing Florida Department of Law Enforcement (FDLE) with uniform crime reports (VCR). FISCAL YEAR 2005 ACCOMPLISHMENTS ./ Provided training and education to all employees. ./ Stored and disposed of records in accordance with public record retention laws. ./ Provided quality service to the public. FISCAL YEAR 2006 GOALS AND OBJECTIVES )> Begin storing outdated documents to laser fiche for easier storage. )> Continue to provide training and education for all employees. )> Continue to store and disposed of records in accordance with public records retention laws. )> Continue to provide quality service to the public. PERFORMANCE MEASURES Actual Actual Projected Projected Performance Indicators 2002-2003 2003-2004 2004-2005 2005-1006 Number of citations processed 1938 2184 2560 2,402 Number of warnings processed 1928 2773 2962 3,050 Number of reports processed 1791 2010 2041 2,211 Number of parking citations processed 7J? 355 329 390 Number of trespass warnings processed 175 55 278 70 PROGRAM BUDGET DESCRIPTION FOR THE SUPPORT SERVICES DMSION STAFFING NATURE OF ACTIVITY 04/05 05/06 50.00% 50.00% Records Manaf!ement - Processing, distributing and enteriog incident reports, citations, warnings, parking tickets, trespass warnings, and other related records management for the Divisions of lbe Police Denarlmen!. 20.00% 20.00% Citizen Reouests - Respond to citizen and agency requests for incident reports, accident reports, and local checks by fax, mail or phone. Providing officers \vilb information wben requested, signing for, processing and enteriog subpoenas. Providing records information to citizens in person or by pbone. 10.00% 10.00% Renortine - Provide FDLE wilb UCR reports, update UCR, prepare and provide statistics, update pin map. 5.00% 5.00% Fin!!crorintinl! - Fingerprint residents when requested. 15.00% 15.00% Administrative - Mail correspondence to hOlLSewatch participants and to program donors, collec copy fees, signoff citation fees and alarm fees. 100.00% 100.00% 112 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI POLICE SUPPORT SERVICES DIVISION BUDGET SUMMARY The Fiscal Year 2005-2006 adopted hudget for Police Support Services is $292,968. This compares to the 2004-05 projected expenditures of $284,885, an increase of$8,083 or 2.8% Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services $ 206,977 $ 241,718 $ 265,816 $ 265,996 $ 269,525 $ 3,529 Operating Expenses 18,756 12,629 18,887 18,889 20,443 1,554 Capital Outlay 49,175 - 805 - 3,000 3,000 Total $ 274,908 $ 254,347 $ 285,508 $ 284,885 $ 292,968 $ 8,083 Fiscal Year 05-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenditures: Difference 1. Personal Services - The net increase reflects a 25% decrease in health insurance premiums, a 5.5% increase for CW A employees per CW A Union Contract as well as an annual salary increase for the PBA employee per PBA Union Contract, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ 3,529 2. Operating Expenses - lucrease mainly due to computer eqnipment replacements. $ 1,554 3. Capital Outlay -lucrease due to the request for one (I) portable radio. $ 3,000 PERSONAL SERVICES SCHEDULE SUPPORT SERVICES DIVISION F/T/E Projected Adopted PAY POSITION YEARS Expense Budget POSITION RANGE GRADE 03-04 04-05 05-06 FY 04-05 FY 05-06 Lieutenant 47,589/86,439 37B 1.00 1.00 1.00 $ 74,300 $ 77,830 Records Supervisor 30,044/54,263 25B 1.00 1.00 1.00 32,000 36,500 Records Specialist 24,672 / 44,561 20 1.00 1.00 1.00 25,500 27,600 Clerical Assistant I 19,275/34,813 13 2.00 2.00 2.00 44,000 49,000 5.00 5.00 5.00 TOTAL SALARIES $ 175,800 $ 190,930 Overtime 1,225 1,225 FICA Taxes 13,584 14,741 Clothing Allowance 540 540 Deferred Compensation 9,245 10,289 Chapter 185 Retirement 10,402 10,896 Group Health lnsurance Premium 38,906 25,564 Dependant Health lus Premium 11,319 10,525 Employee Assistance Prograro 115 115 Worker's Camp Insurance 4,860 4,700 Total Personal Services $ 265,996 $ 269,525 113 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET! CAPITAL OUTLAY SCHEDULE SUPPORT SERVICES DIVISION Priority Number Descriotion 1 Portable Radio Replacement EXPENDITURES PER FISCAL YEAR 2005-06 2006-07 2007-08 2008-09 2009-10 3,000 $ 3,000 $ - $ - $ - $ TOTAL 3,000 $ 3,000 114 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ POLICE SUPPORT SERVICES DIVISION Code: 010048 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Bud!!et Proiected Bud!!et PERSONAL SERVICES 511200 Regular Salaries 142,644 148,277 160,003 175,800 175,800 190,930 511400 Overtime 482 600 5,326 1,225 1,225 1,225 512100 FICA Taxes 10,640 10,992 11,896 13,584 13,584 14,741 512215 Clothing Allowance 540 315 540 540 540 540 512225 Deferred Compensation 7,845 8,501 9,126 9,569 9,245 10,289 512250 Chapter 185 Retirement 339 6,458 7,794 9,898 10,402 10,896 512301 Group Health Insurance Premium 20,961 20,140 31,491 38,906 38,906 25,564 512305 Dependant Health Ins Premium 4,111 4,496 9,128 11,319 11,319 10,525 512309 Employee Assistance Program 115 106 115 115 115 115 512400 Worker's Camp Insurance 0 7,092 6,299 4,860 4,860 4,700 TOTAL PERSONAL SERVICES 187,677 206,977 241,718 265,816 265,996 269,525 OPERATING EXPENDITURES 534000 Travel and Per Diem 561 321 992 1,400 1,400 1,108 534101 Telephone 2,606 2,045 992 1,070 800 800 534105 Cellular Telephone 416 140 59 750 400 750 534110 Internet Services 0 0 128 128 114 850 534310 Electric 2,513 2,359 3,279 2,476 4,250 4,250 534320 WaterlSewer 470 303 573 413 560 250 534620 R & M- Vehicles 41 402 0 500 500 500 534630 R & M - Office Equipment 2,005 250 100 600 1,000 600 534640 R & M-Operating Equipment 30 5,608 305 2,500 1,500 1,500 534650 R & M-Radio 0 558 132 300 300 300 535200 Departmental Supplies 3,947 3,809 3,639 4,100 3,500 4,000 535210 Computer Supplies 867 745 1,044 1,300 1,100 2,750 535230 Small Tools and Equipment 360 681 171 500 500 500 535260 Gas and Oil 324 395 326 700 825 825 535270 Uniforms and Shoes 535 500 362 400 400 400 535275 Safety Equipment 0 0 0 50 50 50 535410 Dues and Memberships 0 0 35 150 140 300 535420 Books and Publications 249 0 20 50 50 50 535450 Training and Education 160 640 472 1,500 1,500 660 TOTAL OPERATING EXPENDITURES 15,158 18,756 12,629 18,887 18,889 20,443 CAPITAL OUTLAY 606400 Vehicles and Equipment 851 49,175 0 805 0 3,000 TOTAL CAPITAL OUTLAY 851 49,175 0 805 0 3,000 TOTAL SUPPORT SERVICES DIVISION 203,686 274,908 254,347 285,508 284,885 292,968 115 ITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET POLICE DISPATCH UNIT The police dispatch unit operates around the clock and takes calls for police service from the public, dispatches calls to officers, provides information services to officers and monitors and records the activities of officers, community service volunteers and code enforcement officers. Dispatch uses a number of state of the art automated systems, which are linked to statewide and nationwide databases. FISCAL YEAR 2005 ACCOMPLISHMENTS ./ Filled 5 fulltime dispatch vacancies. ./ Transitioned into new dispatch center. FISCAL YEAR 2006 GOALS AND OBJECTIVES >- Attract and retain full staff allocation and reduce staff turnover. >- Continue efforts to become primary public safety answering provider. (pSAP) >- Establish a communications training officer (CTO) program. >- Provide more training for all dispatchers. PERFORMANCE MEASURES Actual Actual Projected Projected Performance Indicators 2002/2003 2003/2004 2004/2005 2005/2006 911 Calls Received 685 493 1,222 542 Code Violation Calls Received 3,182 2,206 2,866 2,426 Total Calls Received 31,554 36,690 36,130 40,359 Calls Per Dispatcher 3,944 4,077 4,516 4,484 PROGRAM BUDGET DESCRIPTION FOR THE POLICE DISPATCH UNIT STAFFING NATURE OF ACTIVITY 04/05 05/06 50.00% 50.00% Dispatch - Receive and dispatch calls for police services, including felony in progress and emergency calls. Supply information to officers and callers. Record police action taken on calls for service. 20.00% 20.00% Calls - Receive complaint calls from public and emergency 9-1-1 calls 20.00% 20.00% Information Retrieval - Check auto tags, VIN's, individuals, articles through the automated in- house records system and FCICINCIC systems. Send and receive LETS and fax messages. 5.00% 5.00% Code Enforcement - Receive, document and dispatch code enforcement complaints. 5.00% 5.00% Trainin!! and Professional Develonment. 100.00% 100.00% 116 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ POLICE DISPATCH UNIT BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for Police Dispatch is $409,027. This compares to the 2004-05 projected expeuditures of $441,642, a decrease of$32,615 or 7.4% Ameuded Proj ected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expeuditures Budget Difference Personal Services $ 288,635 $ 335,666 $ 383,959 $ 395,959 $ 370,502 $ (25,457) Operating Expenses 23,915 24,865 27,895 35,983 36,025 42 Capital Outlay 47,943 - 9,700 9,700 2,500 (7,200) Total $ 360,493 $ 360,531 $ 421,554 $ 441,642 $ 409,027 $ (32,615) Fiscal Year 05-06 Adopted Budget: Major Curreut Level Cbanges from Fiscal Year 2004-05 Projected Expeuditures: Difference 1. Personal Services - The net decrease retlects a 25% decrease in health insurance premiums, a 5.5% increase for CW A employees per CW A Uniou Coutract, a decrease in worker's compeusatiou premiums, and an increase in deferred compensation which is wage driven. $ (25,457) 2. Operating Expenses - Net increase reflects reductiou in travel and traiuing budget and increase in 800 MHZ line charges. $ 42 3. Capital Outlay - Decrease reflects the purcbase ofFCIC/NCIC terminal and Instaut Playback in FY 2004-05. $ (7,200) PERSONAL SERVICES SCHEDULE POLICE DISPATCH UNIT PAY POSITION RANGE Chief Communicatious Technician 30,044 I 54,263 Communicatiou Technician 22,567 I 40,759 Communicatiou Techniciau Temporary (PIT) F/T/E POSITION YEARS 03-04 04-05 05-06 1.00 1.00 1.00 8.00 8.00 8.00 0.00 0.50 0.50 9.00 9.50 9.50 TOTAL SALARIES GRADE 25B 17 Overtime FICA Taxes Deferred Compeusatiou Group Health Iusurauce Premium Depeudant Health Ins Premium Employee Assistauce Program Worker's Camp Insurance Total Personal Services 117 Projected Adopted Expense Budget FY 04-05 FY 05-06 $ 37,700 $ 40,000 202,500 203,000 15,000 15,000 $ 255,200 $ 258,000 32,000 20,000 21,053 21,267 23,418 23,670 61,693 42,784 1,143 3,467 207 207 1,245 1,107 $ 395,959 $ 370,502 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ CAPITAL OUTLAY SCHEDULE POLICE DISPATCH UNIT Priority Number Descrintion 1 50" LCD TV Monitor/Security 2 Replace Chairs EXPENDITURES PER FISCAL YEAR 2005-06 2006-07 2007-08 2008-09 2009-10 2,500 $ 2,500 $ 1,700 1,700 $ - $ - $ TOTAL 2,500 1,700 $ 4,200 118 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETi POLICE DISPATCH UNIT Code: 010049 FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descriptiou Actual Actual Actual Budeet Proiected Budeet PERSONAL SERVICES 511200 Regular Salaries 197,106 185,347 211,812 240,200 240,200 243,000 511300 Temporary Salaries 3,577 4,203 15,000 15,000 15,000 511400 Overtime 18,462 32,470 32,646 20,000 32,000 20,000 512100 FICA Taxes 16,362 16,756 19,194 21,053 21,053 21,267 512225 Deferred Compensation 18,691 18,655 21,222 23,418 23,418 23,670 512301 Group Health Insurance Premium 30,081 28,314 43,148 61,693 61,693 42,784 512305 Dependant Health Ins Premium 1,089 2,083 1,816 1,143 1,143 3,467 512309 Employee Assistance Program 196 182 196 207 207 207 512400 Worker's Comp Insurance 0 1,251 1,429 1,245 1,245 1,107 TOTAL PERSONAL SERVICES 281,987 288,635 335,666 383,959 395,959 370,502 OPERATING EXPENDITURES 534000 Travel and Per Diem 898 362 1,060 2,380 2,380 1,608 534101 Telephone 4,185 3,109 2,139 2,307 2,297 2,307 534108 800 MHZ Lines 5,232 8,044 9,203 8,650 11,563 12,638 534110 Internet Access 0 0 128 128 136 136 534310 Electric 2,513 2,359 3,279 3,301 7,700 7,700 534320 Sewer/Water 470 303 573 744 1,037 1,100 534410 Pager Leases 106 82 41 0 0 0 534420 Equipment Leases 4,125 4,125 0 0 0 0 534630 R & M-Office Equipment 666 396 152 500 1,377 500 534640 R & M-Operating Equipment 0 525 110 3,000 3,000 3,000 534650 R & M-Radios 145 1,018 301 500 500 500 535200 Departmental Supplies 2,202 1,164 2,628 1,100 951 2,200 535210 Computer Supplies 1,189 1,484 3,395 1,191 1,091 1,191 535230 Small Tools and Equipment 81 335 203 200 157 500 535275 Safety Equipment 0 0 10 150 150 150 535410 Dues and Memberships 105 190 80 200 100 200 535420 Books and Publications 347 249 0 200 200 100 535450 Training and Education 1,454 170 1,563 3,344 3,344 2,195 TOTAL OPERATING EXPENDITURES 23,718 23,915 24,865 27,895 35,983 36,025 CAPITAL OUTLAY 606400 Vehicles and Equipment 2,862 47,943 0 9,700 9,700 2,500 TOTAL CAPITAL OUTLAY 2,862 47,943 0 9,700 9,700 2,500 TOTAL POLICE DISPATCH UNIT 308,567 360,493 360,531 421,554 441,642 409,027 119 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ POLICE SPECIAL OPERATIONS The Special Operations Division consists of the K-9 unit, motorcycle traffic unit, marine unit, and special response team (SRT). The purpose for the division is to handle special needs, problems such as searches for missing persons/suspect, drug and building searches, traffic enforcement to include problems areas, criminal traffic violations and traffic homicide investigations, marine enforcement and rescue and all high-risk tactical situations as defined by policy. FISCAL YEAR 2005 ACCOMPLISHMENTS ,/' Participated in Florida Buckle Up and Dill Enforcement waves. ,/' Participated in the weekly county wide K-9 training days. ,/' Actively patrolled the waterways within the City of Sebastian. ,/' Actively utilized K-9's to enhance road patrols function. ,/' Aggressively enforced and educated the public on traffic laws and safety. ,/' SRT had its first call out to serve a high risk search warrant, which was completed without incident. FISCAL YEAR 2006 GOALS AND OBJECTIVES )> Participate in Florida Buckle Up and Dill Enforcement waves. )> Participate in the weekly county wide K-9 training days to enhance K-9's and handlers' abilities. )> Actively patrol the waterway within the City of Sebastian, enforce marine laws and promote boater safety. )> Actively utilize K-9's to enforce narcotic related offenses and conduct person/suspect searches. )> Actively and aggressively enforce and educate the public on traffic laws and safety. )> SRT will continue to actively train singularly and with the other teams in the area. )> To be prepared to handle any high-risk event that arises in the City of Sebastian or assist another jurisdiction if requested. PERFORMANCE MEASURES Actual Actual Projected Projected Performance Indicators 2002/2003 2003/2004 2004/2005 2005/2006 Vehide check points N/A N/A 3 3 Buckle up and Dill enforcement waves. N/A N/A 3 4 K-9 usage reports. N/A N/A 50 75 K-9 training days. N/A N/A 40 45 Child safety seat programs. N/A N/A 2 2 Boat safety inspections. N/A N/A 15 15 120 IICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PROGRAM BUDGET DESCRIPTION FOR THE POLICE SPECIAL OPERATIONS STAFFING NATURE OF ACTIVITY 04/05 05/06 50.00% 50.00% K-9 Unit - Responsible for directed patrol and request for officer assists. 25.00% 25.00% Motorcvcle/Traffic Unit - Criminal and non-criminal traffic law enforcement and accident investigations 25.00% 25.00% Marine Unit - Patrol waterways, enforce marine laws and perform water rescues. 0.00% 0.00% SRT Unit - SRT Specially trainedlEquip officers available to respond to all new risk events, beyond the abilities or equipment capabilities of the patrol officers. 100.00% 100.00% POLICE SPECIAL OPERATIONS BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for Police Special Operations is $345,957. This compares to the FY 2004-05 projected expenditures of$307,632, an increase of$38,325 or 12.5%. Amended Proj ected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actoal Actoal Budget Expenditures Budget Difference Personal Services N/A N/A 257,430 267,430 $ 256,590 $ (10,840) Operating Expenses N/A N/A 31,605 36,202 47,167 $ 10,965 Capital Outlay N/A N/A 4,000 4,000 42,200 $ 38,200 Total N/A N/A $ 293,035 $ 307,632 $ 345,957 $ 38,325 Fisacl Year 2005-06 Adopted Budget: Major level changes from Fiscal Year 2004-05 Projected Expenditure: Difference 1. Personal Services - Net decrease due to a 25% decrease in health insurance premiums, an annual salary increase for the PBA employee per PBA Union Contract as well as exempt employees per Management Benefit Package, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ (10,840) 2. Operating Expenses - Increase mainly due to much needed staff training. $ 10,965 3. Capital Outlay - Increase mainly due to the request for a marine truck, replacement of radios, and two laptop computers to be shared by special operations personnel. $ 38,200 121 kITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET! PERSONAL SERVICES SCHEDULE POLICE SPECIAL OPERATIONS POSITION Officer - Motorcycle Patrol Officer - K-9 Officer - Marine Patrol PAY RANGE 31,736/54,028 31,736/54,028 34,989/59,566 FITlE POSITION YEARS 03-04 04-05 05-06 N/A 1.00 1.00 N/A 2.00 2.00 N/A 1.00 1.00 N/A 4.00 4.00 TOTAL SALARIES GRADE 27 27 27C Overtime FICA Taxes Clothing Allowance Cbapter 185 Pension Grnup Health Insurance Premium Dependant Health Ins Premium Employee Assistance Prngram Worker's Camp Insurance Total Personal Services CAPITAL OUTLAY SCHEDULE POLICE SPECIAL OPERATIONS Priority Number Descriotion I Marine Truck (Funded by DST) 2 Laptop computer (2) 3 Portable Radio Replacement (1) 4 Traffic Vebicle Replacement 5 K-9 Vebicle Replacement Projected Adopted Expense Budget FY 04-05 FY 05-06 36,000 $ 39,500 74,500 79,500 52,000 54,000 $ 162,500 $ 173,000 10,000 5,000 12,979 13,782 2,160 2,160 23,450 24,920 31,262 20,552 9,927 7,492 92 92 10,060 9,592 $ 262,430 $ 256,590 EXPENDITURES PER FISCAL YEAR 2005-06 2006-07 2007-08 2008-09 2009-10 $ 34,000 $ $ - $ - $ TOTAL $ 34,000 5,200 2,600 $ 7,800 3,000 6,000 $ 9,000 35,000 $ 35,000 38,000 38,000 - $ 76,000 $ 47,200 $ 43,600 $ 38,000 $ 38,000 $ - $ 161,800 122 ITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET POLICE SPECIAL OPERATIONS Code: 010040 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Budl!et Proiected Budl!et PERSONAL SERVICES 511200 Regular Salaries N/A N/A N/A 162,500 162,500 173,000 511400 Overtime N/A N/A N/A 5,000 15,000 5,000 512100 FICA Taxes N/A N/A N/A 12,979 12,979 13,782 512215 Clothing Allowance N/A N/A N/A 2,160 2,160 2,160 512250 Chapter 185 Retirement N/A N/A N/A 23,450 23,450 24,920 512301 Group Health Insurance Premium N/A N/A N/A 31,262 31,262 20,552 512305 Dependant Health Ins Premium N/A N/A N/A 9,927 9,927 7,492 512309 Employee Assistance Program N/A N/A N/A 92 92 92 512400 Worker's Comp Insurance N/A N/A N/A 10,060 10,060 9,592 TOTAL PERSONAL SERVICES N/A N/A N/A 257,430 267,430 256,590 OPERATING EXPENDITURES 534000 Travel and Per Diem N/A N/A N/A 2,144 2,198 7,825 534101 Telephone N/A N/A N/A 2,528 480 480 534105 Cellular Telephone N/A N/A N/A 1,440 1,440 1,440 534110 Interernet Services N/A N/A N/A 80 23 1,465 534115 On-line Services N/A N/A N/A 270 0 0 534310 Electric N/A N/A N/A 825 3,420 3,420 534320 WaterlSewer N/A N/A N/A 331 420 175 534620 R&M-Vehicles N/A N/A N/A 1,500 1,500 1,500 534630 R & M-Office Equipment N/A N/A N/A 0 587 250 534650 R & M-Radio N/A N/A N/A 1,200 500 500 534810 K-9 Expenditures N/A N/A N/A 5,000 5,000 5,000 535200 Departmental Supplies N/A N/A N/A 5,162 5,000 5,000 535210 Cumputer Supplies N/A N/A N/A 150 210 400 535230 Small Tools and Equipment N/A N/A N/A 500 500 1,500 535260 Gas and Oil N/A N/A N/A 6,000 10,412 10,412 535270 Uniforms and Shoes N/A N/A N/A 2,500 2,500 1,600 535275 Safety Equipment N/A N/A N/A 350 350 350 535410 Dues and Memberships N/A N/A N/A 100 100 100 535420 Books and Publications N/A N/A N/A 100 137 100 535450 Training and Education N/A N/A N/A 1,425 1,425 5,650 TOTAL OPERATING EXPENDITURES N/A N/A N/A 31,605 36,202 47,167 CAPITAL OUTLAY 606400 Vehicles and Equipment N/A N/A N/A 4,000 4,000 42,200 TOTAL CAPITAL OUTLAY N/A N/A N/A 4,000 4,000 42,200 TOTAL POLICE SPECIAL OPERATIONS N/A N/A N/A 293,035 307,632 345,957 123 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE POLICE PROFESSIONAL STANDARDS The Professional Standards Division coordinates and conducts training for agency employees, internal affairs investigations, and staff inspections, prepares for reaccreditations and maintains accredited status by gathering proofs and documentation. This division is also responsible for supervising the field training program and recruitrnentlhiring of sworn officers and civilian employees including background investigations. FISCAL YEAR 2005 ACCOMPLISHMENTS ./' Provided training to each member of the agency. ./' Gathered data and produced files for the reaccreditations process. ./' Maintained data on agency assets and staff inspections. ~ Supervised the background and hiring phase of potential employees. ./' Conducted 2 internal affair investigations. FISCAL YEAR 2006 GOALS AND OBJECTIVES ~ Maintain standards set for the agency through state accreditation. ~ Continue advanced training for agency members to develop knowledge. ~ Ensure agency members perform their duties in an ethical manner. ~ Conduct staff inspections to maintain data and equipment. ~ Supervise and review the hiring of potential employees. PERFORMANCE MEASURES Actual Actual Projected Projected Performance Indicators 2002/2003 2003/2004 2004/2005 2005/2006 Internal affairs N/A 2 3 3 Icoilcfuct anOTor cooromate41Jllours trammg blocks per officer N/A 34 34 36 I coilcfuct and/or coordinate tralIllllg tor CIvilians per department need N/A 15 15 20 Recruiting and promotional activities N/A 2 5 5 CF A mock and onsite inspection N/A 2 2 2 PROGRAM BUDGET DESCRIPTION FOR THE POLICE PROFESSIONAL STANDARDS STAFFING NATURE OF ACTIVITY 04/05 05/06 40.00% 40.00% Training 15.00% 15.00% Staff Inspections 5.00% 5.00% Internal Affairs 30.00% 30.00% Accreditation 10.00% 10.00% Recruiting and Hiring 100.00% 100.00% 124 ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ POLICE PROFESSIONAL STANDARDS BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for Police Professional Standards is $112,096. This compares to the 2004-05 projected expenditures of$104,258, an increase of $7,838 or 7.5%. Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services N/A 92,415 $ 94,095 $ 93,610 $ 97,503 $ 3,893 Operating Expenses N/A 1,551 11,270 10,648 13,193 2,545 Capital Outlay N/A - - - 1,400 1,400 Total N/A $ 93,966 $ 105,365 $ 104,258 $ 112,096 $ 7,838 Fiscal Year 05-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenditures: Difference 1. Personal Services - Net increase due to a 25% decrease in health insurance premiums, an annual salary increase for the PBA employee per PBA Union Contract, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ 3,893 2. Operating Expenses - Increase mainly due to increase in in-house training costs. $ 2,545 3. Capital Outlay - Increase due to the request for a redman suit for training purpose. $ 1,400 PERSONAL SERVICES SCHEDULE POLICE PROFESSIONAL STANDARDS POSITION Lieutenant PAY RANGE 47,859/86,439 FITlE POSITION YEARS 03-04 04-05 05-06 1.00 1.00 1.00 1.00 1.00 1.00 TOTAL SALARIES GRADE 37EB Overtime FICA Taxes Clothing Allowance Chapter 185 Pension Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Camp Insurance Total Personal Services CAPITAL OUTLAY SCHEDULE POLICE PROFESSIONAL STANDARDS Priority Number Descriotion 1 Redman Suit EXPENDITURES PER FISCAL YEAR Projeeted Expense FY 04-05 $ 70,200 70,200 655 4,977 540 9,828 2,510 524 23 4,353 $ 93,610 $ 2005-06 $ 1,400 $ 1,400 2006-07 $ $ 2007-08 $ $ 2008-09 - $ $ 125 2009-10 - $ - $ Adopted Budget FY 05-06 $ 73,800 73,800 5,687 540 10,340 2,641 462 23 4,010 97,503 TOTAL - $ 1,400 - $ 1,400 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI POLICE PROFESSIONAL STANDARDS Code: 010046 FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Budeet Projected Budeet PERSONAL SERVICES 511200 Regular Salaries N/A N/A 65,072 70,200 70,200 73,800 511400 Overtime N/A N/A 4,144 655 655 0 512100 FICA Taxes N/A N/A 5,418 5,462 4,977 5,687 512215 Clothing Allowance N/A N/A 679 540 540 540 512250 Chapter 185 Retirement N/A N/A 8,471 9,828 9,828 10,340 512301 Group Health Insurance Premium N/A N/A 2,289 2,510 2,510 2,641 512305 Dependant Health Ins Premium N/A N/A 423 524 524 462 512309 Employee Assistance Program N/A N/A 15 23 23 23 512400 Worker's Camp Insurance N/A N/A 5,904 4,353 4,353 4,010 TOTAL PERSONAL SERVICES N/A N/A 92,415 94,095 93,610 97,503 OPERATING EXPENDITURES 533100 Professional Services N/A N/A 0 2,000 2,000 1,000 534000 Travel and Per Diem N/A N/A 1,015 1,500 1,500 3,340 534101 Telephone N/A N/A 0 632 200 200 534105 Cellular Telephone N/A N/A 36 480 400 430 534110 Internet Services N/A N/A 0 28 28 28 534110 On-line Services N/A N/A 0 172 0 0 534120 Postage N/A N/A 0 200 200 200 534310 Electric N/A N/A 0 825 860 860 534320 Water/Sewer N/A N/A 0 83 160 160 534620 R & M- Vehicles N/A N/A 0 300 300 300 534630 R & M - Office Equipment N/A N/A 0 300 300 300 534650 R & M-Radio N/A N/A 0 300 50 65 534800 Promotional Activities N/A N/A 0 1,000 1,000 1,000 535200 Departmental Supplies N/A N/A 0 200 250 250 535210 Computer Supplies N/A N/A 13 300 300 300 535230 Small Tools and Equipment N/A N/A 0 200 200 2,000 535260 Gas and Oil N/A N/A 30 700 550 550 535270 Uniforms and Shoes N/A N/A 93 400 200 200 535410 Dues and Memberships N/A N/A 0 145 145 150 535420 Books and Publications N/A N/A 0 5 5 50 535450 Training and Education N/A N/A 364 1,500 2,000 1,810 TOTAL OPERATING EXPENDITURES N/A N/A 1,551 11,270 10,648 13,193 CAPITAL OUTLAY 606400 Vehicles and Equipment N/A N/A 0 0 0 1,400 TOTAL CAPITAL OUTLAY N/A N/A 0 0 0 1,400 TOTAL PROFESSIONAL STANDARDS N/A N/A 93,966 105,365 104,258 112,096 126 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ ENGINEERING DEPARTMENT The Engineering Department administers all the City's Capital Improvements Program for construction of new infrastructure systems and maintenance of existing infrastructure. The department provides technical support to other departments and assists the public on engineering-related issues. FISCAL YEAR 2005 ACCOMPLISHMENTS ./ Formulated design criteria and parameters for Stormwater Utility Capital projects. ./ Continued working with engineering design contractor and grant administrator on Louisiana Avenue. ./ Replaced all signs in the City damaged by storms. ./ Continued parameters for dredging and seawall renovation on Collier Creek. ./ Continued to develop and organize engineering assistant/intern program. ./ Continued work with engineering contractor on the Master Stormwater Plan and securing approval by St. Johns. ./ Continued monitoring of the construction of the Stormwater Passive Park. ./ Refined the permitting process in conjunction with the Building Department. ./ lnitiated a preliminary design for the master plan for Easy Street improvements. ./ Helped all other departments with technical assistance. FISCAL YEAR 2006 GOALS AND OBJECTIVES )> Improve and enhance project management program for Capital Projects )> Continue focus and emphasis on timely response and attention to citizen complaints and inquiries. )> Further develop the Traffic and Street Signage program. )> Further develop SWU program, including provision for dealing with seawalls and canals. )> Further develop and enhance Engineering lntern program. )> Continue and enhance review process regarding site plans in conjunction with Growth Management. )> Continue internal organization dealing with all matters including Human Resources, permitting, liaison with contractors and agencies. )> Develop public education program, stormwater and traffic. )> Continue to develop and establish various initiatives as appropriate. )> Assist with City grant program. PERFORMANCE MEASURES Actual Actual Projected Projected Performance Indicators 2002/2003 2003/2004 2004/2005 2005/2006 Citizen/Homeowner Inquires & Complaints: 120 500 500 500 DrainagelEasement Permits & Work Orders 10 ISO ISO ISO Signage 1647 5000 5000 1500 Site Plan Review 10 100 100 100 Project Management of Specific Capital Projects IS 30 30 20 Program Development 10 18 18 18 Driveway & Drainage Permits & Inspections 524 2000 2000 3000 Ongoing Liaison, Communication & Permitting 4 6 6 6 Internal Department Matters 4 6 6 6 Pool Permits N/A N/A 100 150 Driveway & Drainage Inspections 1700 1500 2000 3000 127 ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PROGRAM BUDGET DESCRIPTION FOR ENGINEERING DEPARTMENT STAFFING NATURE OF ACTIVITY 04/05 05/06 7.50% 7.50% Deoartmental - Direct planning, correspondence, citizen contact, purchasing, budgeting, payroll, management and supervision. records management and maintenance. 10.00% 10.00% Service Requests - Administration, Inspection and Work Order Preparation, Tracking. 25.00% 25.00% Caoital Proiects - Planning, Design, Specificatioos Consultant Coordination Bidding and Contracts Construction Managemeot inspections. 20.00% 20.00% Buildinl! Construction Activities - Drainage Plan Reviews and Driveway Permittiog, Reviews and inspections. 20.00% 20.00% Inspection - Track Inspections, Drainage & Driveways. 5.00% 5.00% Site Plans and Plat Reviews - Subdivision, Site Plan Reviews and Final Plat Reviews. 2.50% 2.50% Grant Administration - Administer various grants supporting the City's capital projects. 2.50% 2.50% Interl!overnmental Coordination - Coordinate Intedocal agreements between the County on 'oint nroiects and coordinate Joint Particination Aoreements with State and federal aoencies. 7.50% 7.50% Stormwater Utility - Plan, organize and implementation of Master Stormwater Management Plan. 100.00% 100.00% ENGINEERING DEPARTMENT BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for Engineering is $480,215. This compares to the 2004-05 projected expenditures of$467,560, an increase of$12,655 or 2.7%. Amended Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Differeoce Personal Services $ 381,843 $ 410,583 $ 415,964 $ 420,964 $ 418,078 $ (2,886) Operating Expenses 32,405 23,706 39,703 43,396 62,137 18,741 Capital Outlay 2,642 36,343 3,200 3,200 0 (3,200) Total $ 416,890 $ 470,632 $ 458,867 $ 467,560 $ 480,215 $ 12,655 Fiscal Year 05-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenditures: Difference 1. Personal Services - Net decrease mainly due to a 25% decrease in health insurance premiums, a 5.5% increase for CW A employees per CW A Union Contract and exempt employees per the Management Benefit Package, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ (2,886) 2. Operating Expenses - Net increase results from the new annual rent expenditure for the space allocated at the airport administartion building. $ 18,741 3. Capital Outlay - There is no capital outlay request for FY 05-06. $ (3,200) 128 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE PERSONAL SERVICES SCHEDULE ENGINEERING DEPARTMENT POSITION City Engineer Engineering Technician Construction Inspector Administrative Assistant Traffic Tec1mician PAY RANGE 59,247/107,007 26,948 148,672 28,296/5[,105 25,906/46,789 24,389/44,050 GRADE 84E 23 23B 20B 18B FITIE POSITION YEARS 03-04 04-05 05-06 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 6.00 6.00 6.00 TOTAL SALARIES Temporary Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Camp Insurance Total Personal Services Projected Adopted Expense Budget FY 04-05 FY 05-06 $ 76,800 $ 81,100 35,000 37,500 77,000 81,000 33,000 36,000 33,000 35,500 $ 254,800 $ 271,100 $ 26,550 $ 26,550 4,000 3,000 21,707 22,954 400 400 23,148 24,615 47,147 31,051 16,232 13,392 161 161 26,819 24,855 $ 420,964 $ 418,078 129 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE ENGINEERING DEPARTMENT Code: 010051 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descriptiou Actual Actual Actu al Bud!!et Pro i ected Bud!!et PERSONAL SERVICES 511200 Regular Salaries 225,733 227,123 241,087 254,800 254,800 271,100 511300 Temporary Salaries 0 27,992 27,254 26,550 26,550 26,550 511400 Overtime 3,226 3,995 3,844 2,000 4,000 3,000 512100 FICA Taxes 16,299 18,104 19,805 21,707 21,707 22,954 512215 Clotlllng Allowance 400 400 400 400 400 400 512225 Deferred Compensation 16,113 30,790 22,071 23,148 23,148 24,615 512301 Group Health Insurance Premium 22,549 26,467 37,969 47,147 47,147 31,051 512305 Dependant Health Ins Premium 6,173 9,074 10,671 13,232 16,232 13,392 512309 Employee Assistance Program 127 138 138 161 161 161 512400 Worker's Camp Insurance 0 37,760 47,344 26,819 26,819 24,855 TOTAL PERSONAL SERVICES 290,620 381,843 410,583 415,964 420,964 418,078 OPERATING EXPENDITURES 533150 Engineering Services 3,196 1,035 100 10,000 10,000 3,000 533480 Temporary Employment Service 0 9,222 0 5,000 5,000 2,000 534000 Travel and Per Diem 177 965 870 1,500 1,500 1,500 534101 Telephone 956 876 2,373 2,753 2,753 2,753 534105 Cellular Telephone 920 3,684 3,782 3,500 3,500 3,500 534110 Internet Services 0 0 179 200 200 200 534120 Postage 361 357 75 100 100 100 534130 Express Mail 52 196 14 50 50 50 534310 Electric 0 983 1,088 1,000 1,000 1,000 534380 Trash Pickup/Hauling 0 0 0 93 0 534400 Rent/Leases 0 0 0 0 31,334 534620 R & M-Vehicles 1,341 804 1,244 1,000 1,000 1,000 534630 R & M - Office Equipment 154 149 162 300 300 300 534640 R & M-Operating Equipment 44 116 818 300 2,000 500 534650 R & M-Radio 220 48 0 0 0 0 535200 Departmental Supplies 5,538 6,211 5,885 3,300 4,000 4,000 535210 Computer Supplies 1,126 1,040 906 1,100 1,000 1,000 535230 Small Tools and Equipment 1,011 2,238 641 1,700 3,000 3,000 535260 Gas and Oil 2,127 3,048 3,782 3,600 3,600 3,600 535270 Uniforms and Shoes 410 533 27 500 500 500 535410 Dues and Memberships 158 391 160 800 800 800 535420 Books and Publications 272 209 308 500 500 500 535450 Training and Education 1,487 300 1,292 2,500 2,500 1,500 TOTAL OPERATING EXPENDITURES 19,550 32,405 23,706 39,703 43,396 62,137 CAPITAL OUTLAY 606400 Vehicles and Equipment 13,025 2,642 36,343 3,200 3,200 0 TOTAL CAPITAL OUTLAY 13,025 2,642 36,343 3,200 3,200 0 TOTAL ENGINEERING 323,195 416,890 470,632 458,867 467,560 480,215 130 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET ENGINEERING DEPARTMENT STORMW ATER UTILITY DIVISION The Stormwater Division is responsible for the control and maintenance of the City's stormwater drainage system consisting of 280 lane miles of swales, 50 miles of channels, 9 miles of canals and 275 catch basins and culvert structures. It is also the responsibility of the Stormwater division to enforce compliance with Federal NPDES regulations, as well as improvement of the stormwater runoff water quality prior to discharge into the Sebastian River and Indian River Lagoon in accordance with the Master Stormwater Management Plan. FISCAL YEAR 2005 ACCOMPLISHMENTS ./ Received SJRWMD Indian River Lagoon License Plate Matching Grant for Nutrient Removal Baffle Box at Davis Street and Indian River Drive ./ Awaiting final award ofEP A 319 Grant for Periwinkle Master Stormwater Project. ./ Data Collection design, and permitting submitted for Periwinlde Drive and Twin Ditches MSMP projects. ./ Permitting submitted for Davis Street Nutrient Removal Baffle Box. ./ Hurricane Frances and Jeanne storm debris removal and disposal from Stormwater system. ./ Stormwater swale projects completed on Toledo, Croquet, and S. Wimbrow. ./ Temporary road crossing pipe installed to replace 60 inch storm damaged main pipe across Schumann Drive. ./ Replaced road-crossing pipes damaged by hurricanes at Seamist, Rosebush, comer of Seamist and Rosebush, Clearbrook and Concha. FISCAL YEAR 2006 GOALS AND OBJECTIVES )> Complete the engineering design and permitting for the Master Stormwater Management Plan projects. )> Bid and begin construction of the Master Stormwater Management Plan projects. PERFORMANCE MEASURES Actual Actual Projected Proj ected Performance Indicators 200212003 2003/2004 2004/2005 200512006 Miles of swales 280.0 280.0 280.0 280.0 Linear feet of swales reconstructed 20,850 21,500 22,000 22,000 Miles of ditches maintained 50.0 50.0 50.0 50.0 Catch basin and culverts maintained 250 275 275 275 Linear feet Main Ditches reconstructed 35,100 21,000 36,640 36,640 Road Crossing Pipes 30 25 30 30 131 iC1TY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PROGRAM BUDGET DESCRIPTION FOR THE STORMW ATER UTILITY DIVISION STAFFING NATURE OF ACTIVITY 04/05 05/06 60.00% 50.00% Drainaee Maintenance - Clean and spray stormwater swales, ditches and canals. Maintain 9 miles oflaroe canals. Maintain 50 miles of ditches swales and side vard ditches. 30.00% 25.00% Catch basins. Manholes and Culverts - Hand cleau and mow small drainage ditches. Maintain 150 catch basins and laree/small culverts. 2.50% 5.00% General Administration - Preparation of hudget, update service records. Maintain equipmen records. Review contracts and construction drawings on City contract work. Meet with public as necessary. Coordinate employee training and education. 7.50% 10.00% Bnildine Dent Related Reviews: Site Plan Review, Pool Drainage Plan Review, Fence Permits, Driveway Permits, and meeting with engineers, contractors, and public as necessary. 0.00% 10.00% Canital Proiects - Planning, Design, Specifications Consultant Coordination Bidding anc Contracts, Construction Management inspections. 100.00% 100.00% STORMW ATER DIVISION BUDGET SUMMARY Tbe Fiscal Year 2005-2006 adopted budget for the Stormwater Utility is $1,276,957. This compares to the 2004-05 projected expenditures of$886,953, an increase of$390,004 or 44%. Amended Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services $ 455,126 $ 481,820 $ 613,937 $ 538,383 $ 582,888 $ 44,505 Operating Expenses 219,022 293,535 353,587 262,889 634,069 371,180 Capital Outlay 139,759 4,058 85,681 85,681 60,000 (25,681) Total $ 813,907 $ 779,413 $ 1,053,205 $ 886,953 $ 1,276,957 $ 390,004 Fiscal Year 05-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenditures: Difference 1. Personal Services - Net increase due to a 25% decrease in health insurance premiums, a 5.5% increase for CW A employees per CW A Union Contract and exempt employees per the Management Benefit Package, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ 44,505 2. Operating Expenses - Net increases mainly due to an incresae in contract mowing estimates for FY 05-06. $ 371,180 3. Capital Outlay - Decrease due to the cbange of capital outlay request. $ (25,681) 132 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PERSONAL SERVICES SCHEDULE STORMW ATER UTILITY DIVISION POSITION Stormwater Engineer Maintenance Supervisors Maintenance Worker III Maintenance Worker II Maintenance Worker I PAY RANGE 45,580/ 82,323 28,613 / 54,263 23,228 / 44,050 21,931/39,610 20,634/37,267 GRADE 37E 25 18 16 14 F/T/E POSITION YEARS 03-04 04-05 05-06 1.00 1.00 1.00 2.00 2.00 2.00 6.00 7.00 7.00 2.00 2.00 2.00 1.00 1.00 1.00 12.00 13.00 13.00 TOTAL SALARIES Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Camp Insurance Total Personal Services Projected Adopted Expense Budget FY 04-05 FY 05-06 $ 49,000 $ 51,600 81,500 84,500 160,421 200,000 41,600 48,500 21,500 22,500 $ 354,021 $ 407,100 6,000 4,500 27,511 31,579 1,100 1,200 32,267 37,044 68,158 60,546 8,425 8,429 276 300 40,625 32,190 $ 538,383 $ 582,888 CAPITAL OUTLAY SCHEDULE STORMWATER UTILITY DIVISION Priority Number 1 2 3 Descrintion Flat Bed Truck (Replacement) Crew Cab Service Truck Kaiser EXPENDITURES PER FISCAL YEAR 2005-06 2006-07 2007-08 2008-09 2009-10 $ 60,000 ? 50,000 $ 60,000 $ 27,000 $ 250,000 $ $ 27,000 TOTAL $ 60,000 27,000 250,000 $ 337,000 133 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ STORMW ATER UTILITY DIVISION Code: 010053 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descriotion Actual Actual Actual Budeet Proiected Budeet PERSONAL SERVICES 511200 Regular Salaries N/A 311,129 346,875 399,000 354,021 407,100 511400 Overtime N/A 5,337 0 4,500 6,000 4,500 512100 FICA Taxes N/A 23,523 5,254 30,960 27,511 31,579 512215 Clothing Allowance N/A 1,129 26,629 1,200 1,100 1,200 512225 Deferred Compensation N/A 27,417 1,000 36,423 32,267 37,044 512301 Group Health Insurance Premium N/A 40,354 31,177 92,917 68,158 60,546 512305 Dependant Health Ins Premium N/A 8,582 63,989 8,012 8,425 8,429 512309 Employee Assistance Program N/A 255 6,625 300 276 300 512400 Worker's Camp Insurance N/A 37,400 271 40,625 40,625 32,190 TOTAL PERSONAL SERVICES N/A 455,126 481,820 613,937 538,383 582,888 OPERATING EXPENDITURES 533150 Engineering Services N/A 2,053 0 0 245 0 533400 Other Contractural Services N/A 1,625 23,727 1,878 1,878 1,878 533420 PestJWeed Control/Mowing N/A 27,005 30,598 95,910 60,000 60,000 533425 Contract Mowing Services N/A 43,740 57,257 114,838 35,000 399,641 534000 Travel and Per Diem N/A 1,718 1,010 1,261 1,261 1,100 534101 Telephone N/A 162 208 225 225 225 534105 Cellular Telephone N/A 1,271 1,549 1,350 1,655 3,650 534110 Internet Services N/A 0 26 25 25 25 534120 Postage N/A 0 0 50 50 50 534130 Express Mail N/A 111 41 250 250 250 534310 Electric N/A 1,435 1,788 1,400 1,400 1,400 534320 Water/Sewer N/A 481 327 250 250 250 534380 Trash Pickup/Hauling, Etc. N/A 1,980 4,140 4,000 4,000 4,000 534400 Rents and Leases N/A 990 990 990 990 990 534420 Equipment Leases N/A 2,606 1,237 2,000 5,000 2,000 534620 R & M- Vehicles N/A 2,369 3,737 3,000 5,000 3,000 534630 R & M - Office Equipment N/A 149 0 250 250 250 534640 R & M-Operating Equipment N/A 24,291 42,480 25,000 25,000 25,000 534650 R & M-Radio N/A 359 686 500 500 500 535200 Departmental Supplies N/A 3,053 5,467 3,500 3,500 3,500 535210 Computer Supplies N/A 338 187 400 400 1,400 535230 Small Tools and Equipment N/A 1,553 4,102 2,500 2,500 2,500 535260 Gas and Oil N/A 19,052 21,728 21,000 26,000 26,000 535270 Uniforms and Shoes N/A 3,382 3,002 3,000 3,000 3,000 535275 Safety Equipment N/A 549 890 1,200 1,200 1,200 535310 Road Materials & Supplies N/A 3,598 6,800 7,500 12,000 7,500 535320 Sod N/A 36,822 42,732 25,000 25,000 40,000 535350 Cement N/A 12,456 15,364 17,810 17,810 17,810 535355 Culvert Pipe N/A 20,163 19,063 15,000 25,000 25,000 535410 Dues and Memberships N/A 123 110 300 300 300 535420 Books and Publications N/A 206 69 200 200 200 535450 Training and Education N/A 5,382 4,220 3,000 3,000 1,450 TOTAL OPERATING EXPENDITURES N/A 219,022 293,535 353,587 262,889 634,069 CAPITAL OUTLAY 606400 Vehicles and Equipment N/A 139,759 4,058 85,681 85,681 60,000 TOTAL CAPITAL OUTLAY N/A 139,759 4,058 85,681 85,681 60,000 TOTAL STORMW ATER UTILITY DMSION N/A 813,907 779,413 1,053,205 886,953 1,276,957 134 ITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT ROADS AND MAINTENANCE DIVISION The Roads and Maintenance Division is responsible for tbe repair and maintenance of the public streets and right-of- ways, and public infrastructures such as, docks, piers, boat ramps, and sidewalks, as well as, provide heavy construction support to otber departments as needed. FISCAL YEAR 2005 ACCOMPLISHMENTS .,/ Rebuilt Indian River Drive shoreline from Hurricane Damage as well as all building repairs. .,/ Massive Debris Cleanup. .,/ Regular maintenance of streets, buildings and city properties. .,/ Assisted other departments as needed. .,/ Continued in-house training program. FISCAL YEAR 2006 GOALS AND OBJECTIVES ~ Regular Maintenance program will be continued for city buildings, structures, docks, piers and ramps. ~ To create a quick response to problems from residents or departments witbout delaying other projects or commitments. PERFORMANCE MEASURES Actual Actual Projected Proj ected Performance Indicators 2002/2003 2003/2004 2004/2005 2005/2006 Miles of Paved Roads Maintained 156 156 156 156 Number of Parking Lots Maintained 14 15 16 16 Miles of Sidewall<.s Maintained 20 22 22 22 PROGRAM BUDGET DESCRIPTION FOR THE ROADS AND MAINTENANCE DIVISION STAFFING NATURE OF ACTIVITY 04105 05106 30.00% 30.00% Streets and Allevwavs - Maintain 150 miles of paved streets. Maintain sixteen (16) municipall:, owned parking areas. Perform repairs to streets and roadways that are damaged due to deterioration. 50.00% 50.00% General Maintenance - Buildings, docks, piers, sidewalks, etc. 10.00% 10.00% General Administration - Preparation of budget, update service records. Maintain equipmen records. Review contracts and construction drawings on City Contract work. Meet with public as necessary. Coordinate employee training and education. 10.00% 10.00% Assistinl! other City Departments - Lift beavy material with cranes, repair roadways and sidewalks following storm damage, transport heavy equipment and supplies to work-sites and grade parks and ballfields. 100.00% 100.00% 135 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ ROADS AND MAINTENANCE DIVISION BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for the Roads ood Maiotenance Division is $874,062. This compares to the 2004-05 projected expenditures of$2,645,336, a decrease of$I,771,274 or 67%. Amended Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services ,5 7 7 _,5 5 , 0,577 (- , 7) Operating Expenses 145,990 844,511 83,337 1,951,072 118,235 (1,832,837) Capital Outlay 26,101 12,020 32,500 32,500 115,250 82,750 Total $ 853,688 $ 1,639,126 $ 755,035 $ 2,645,336 $ 874,062 $(1,771,274) Fiscal Year 05-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004/05 Projected Expenditures Difference 1. Personal Services - Net decrease maioly due to a 25% decrease io health iosurooce premiums, a 5.5% iocrease for CW A employees per CW A Union Contract ood exempt employees per the Mooagement Benefit Package, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ (21,187) 2. Operating Expenses - Decrease mainly due to debris clean up after hurricane Frooces ood Jeanne in FY 2004-05. $(1,832,837) 3. Capital Outlay - Increase due to the change io capital outlay request. The request iocludes the addition of a utility truck, a flatbed truck, a thumb bucket, a grappling rake, an Ice machine, and the replacement of one truck bed. $ 82,750 F/T/E POSITION YEARS 03-04* 04-05 05-06 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 2.00 2.00 3.00 3.00 3.00 4.00 2.00 3.00 0.50 0.50 0.50 14.50 11.50 12.50 TOTAL SALARIES $ 425,300 $ 445,200 Overtime 25,000 7,000 FICA Taxes 32,597 34,655 Clothiog Allowance 800 800 Deferred Compensation 37,044 39,375 Group Health Insurance Premium 80,070 56,353 Dependant Health Ins Premium 31,277 27,977 Employee Assistance Program 271 253 Worker's Camp Insurance 29,405 28,964 Total Personal Services ) bbl,/b4 ) 640,577 *The reduction of three full-time position io FY 04-05 represents the separation of Buildiog Maiotenance Division from Road and Maintenance Division. PERSONAL SERVICES SCHEDULE ROADS AND MAINTENANCE DIVISION PAY POSITION RANGE Public Works Director 65,320 1117,975 Public Works Superintendent 44,900 I 81,094 Administrative Supervisor 31,546 I 56,976 Maintenance Supervisors 30,044 I 54,263 Maintenance Worker III 23,228 144,931 Maintenance Worker 11 21,931 142,422 Maintenance Worker I 20,634 I 39,912 Clerical Assistant 11 (PIT) 10,20 118.43 GRADE 84EC 35EC 25C 25B 18 16 14 15 Projected Expense FY 04-05 $ 77,700 56,700 41,300 36,000 60,000 83,500 55,600 14,500 Adopted Budget FY 05-06 $ 81,600 60,100 46,500 36,000 64,000 90,500 51,000 15,500 136 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI CAPITAL OUTLAY SCHEDULE ROADS AND MAINTENANCE DIVISION Priority Number I 2 3 4 5 6 7 Descriotion Utility Truck Flatbed Truck Thumb Bucket Grappling Rake Ice Machiue Truck Bed Replacement Brush Truck EXPENDITURES PER FISCAL YEAR 2005-06 2006-07 2007-08 2008-09 2009-10 35,000 60,000 2,500 8,750 3,000 6,000 TOTAL 35,000 60,000 2,500 8,750 3,000 6,000 90,000 $ 205,250 90,000 $ 115,250 $ 90,000 $ - $ $ 137 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ ROADS AND MAINTENANCE DIVISION Code: 010052 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descrintion Actual Actual Actual Bud!!et Proiected Bud!!et PERSONAL SERVICES 511200 Regular Salaries 699,446 454,745 490,964 425,300 425,300 445,200 511400 Overtime 24,353 30,672 17,831 2,000 25,000 7,000 512100 FICA Taxes 52,960 35,209 36,254 32,795 32,597 34,655 512215 Clothing Allowance 2,000 700 1,000 800 800 800 512225 Deferred Compensation 63,561 42,522 43,681 37,277 37,044 39,375 512301 Group Health Insurance Premium 106,972 64,767 87,994 80,070 80,070 56,353 512305 Dependant Health Ins Premium 29,952 21,050 30,721 31,277 31,277 27,977 512309 Employee Assistance Program 637 361 346 271 271 253 512400 Worker's Camp Insurance 0 31,571 73,804 29,408 29,405 28,964 TOTAL PERSONAL SERVICES 979,881 681,597 782,595 639,198 661,764 640,577 OPERATING EXPENDITURES 533400 Otl,er Contractual Services 5,238 1,687 718,079 1,890 1,850,000 0 533410 Environmental Services 368 350 0 100 100 100 533415 Janitorial Services 409 0 96 0 0 0 533420 Pest/Weed ControllMowing 25,172 1,295 1,089 0 0 0 534000 Travel and Per Diem 3,195 5,211 4,772 3,324 5,000 5,138 534101 Telephone 1,239 449 1,874 2,577 3,653 2,500 534105 Cellular Telephone 1,343 3,166 3,766 3,305 2,800 5,100 534110 Internet Services 0 0 103 100 100 100 534120 Postage 96 48 21 50 50 50 534310 Electric 5,970 7,940 1,665 10,520 10,520 10,520 534320 Water/Sewer 5,293 1,346 327 1,000 1,000 1,000 534380 Trash PickuplHauling, Etc. 1,121 10,191 3,009 2,500 3,500 3,000 534400 Rents and Leases 14,154 990 990 800 800 22,328 534420 Equipment Leases 0 597 375 600 600 600 534610 R & M - Buildings 10,974 27,712 17,561 0 0 0 534620 R & M- Vehicles 2,793 3,151 3,127 1,700 5,000 5,000 534630 R & M-Office Equipment 3,745 5 70 300 300 300 534640 R & M-Operating Equipment 39,644 15,115 16,888 11,487 17,000 12,500 534650 R & M-Radio 1,098 1,329 1,582 950 1,000 200 534830 Special Event 0 0 0 1,000 1,000 1,000 535200 Departmental Supplies 15,748 12,610 10,736 6,504 6,500 7,000 535210 Computer Supplies 0 0 203 1,383 1,550 300 535220 Cleaning Supplies 6,820 8,265 9,355 0 0 0 535230 Small Tools and Equipment 10,589 8,594 6,630 4,100 4,100 5,000 535250 Building Supplies 2,401 2,212 1,506 0 0 0 535260 Gas and Oil 24,143 13,699 17,169 12,400 22,000 22,000 535270 Uniforms and Shoes 7,040 3,912 3,339 3,462 3,769 3,769 535275 Safety Equipment 1,355 607 1,080 1,000 1,000 1,000 535310 Road Materials & Supplies 12,521 6,474 3,459 3,500 3,500 3,500 535315 Shoreline Restoration 0 0 0 0 0 535350 Cement 15,081 5,986 12,762 7,000 4,000 4,000 535410 Dues and Memberships 276 536 450 330 350 350 535420 Books and Publications 175 193 351 100 100 100 535450 Training and Education 2,887 2,320 2,077 1,355 1,780 1,780 TOTAL OPERATING EXPENDITURES 220,888 145,990 844,511 83,337 1,951,072 118,235 CAPITAL OUTLAY 606400 Vehicles and Equipment 83,246 26,101 12,020 32,500 32,500 115,250 TOTAL CAPITAL OUTLAY 83,246 26,101 12,020 32,500 32,500 115,250 TOTAL ROADS & MAINTENANCE 1,284,015 853,688 1,639,126 755,035 2,645,336 874,062 138 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PUBLIC WORKS DEPARTMENT CENTRAL GARAGE DIVISION With a staff of three (3) employees the Central Garage Division develops, manages and provides vehicle and equipment maintenance services for all City-owned vehicles and equipment, with the exception of the Golf Course. This includes 107 vehicles, 45 units of major equipment and 113 units of smaller equipment and tools. FISCAL YEAR 2005 ACCOMPLISHMENTS v' Prepared a plan for disaster preparedness of garage vehicles and equipment. v' Increased and maintained good fleet management to assure the City stays fully operational. v' Maintained fueling facilities and assured compliance with E.P .A. requirements v' Developed an emergency disaster plan and chart, which we used effectively through our two hurricanes. v' Continued shop equipment modernization program to increase the level of quality and service. v' Assessed condition of garage emergency equipment and upgraded Service Truck with a full service compressor. FISCAL YEAR 2006 GOALS AND OBJECTIVES )> Plan the installation of the Police Departments old generator at the Compound to assure the City's Disaster Plan is fully operational. )> Continue with Employee Education and training program, Certification (A.S.E.). )> Continue to develop, increase and maintain good fleet management to assure the City stays fully operational. )> Continue the shop equipment modernization program. )> Follow up on City emergency vehicle and equipment that is essential in the event of a disaster. )> Continue to maintain unleaded and diesel fuel facilities in accordance with E.P .A. requirements. )> Plan and develop design for the new Central Garage at the City's airport. )> Increase the level of repairs on vehicles and equipment that are outsourced. PERFORMANCE MEASURES Actual Actual Proj ected Projected Performance Indicators 2002/2003 2003/2004 2004/2005 2005/2006 Number of Vehicles Maintained 86 103 107 116 Number of Heavy Equipment Maintained 43 44 45 48 Number of Light Equipment Maintained 95 113 113 115 Preventive Maintenance Services 292 256 300 330 Road Service Calls 355 169 250 240 Completed Service Requests 1233 1050 1100 1200 139 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PROGRAM BUDGET FOR THE CENTRAL GARAGE DIVISION STAFFING NATURE OF ACTIVITY 04-05 05-06 5.00% 10.00% Administration of City Fleet Manal!ement Prol!ram - Supervise and direct 3 employees in the iroplementation of a Fleet Management Program for over 200 pieces of equipment. Develop and direct the maiotenance ofa 1.800 sq. ft. maiotenance facility. 50.00% 45.00% Vehicle Maintenance - Schedule and perform vehicle preventive maintenance, mechanical and bndv renair services on all citv-nwned vebicles and enuinment excent Golf Course enuinment. 10.00% 10.00% Order and Parts Processinl! - Order, receive and stock vebicle repair parts and material. Schedule vehicle sublet renairs. 5.00% 5.00% Emnlovee Traininl! - Train 3 employees in new corrective repair procedures, waste disposal, and Deoartment of Labor Safety Reouirements and Standards. 10.00% 10.00% Vehicle Data Processinl! - Data processing of work orders, issue slips, purchase orders and oarts. Maiotaio comouterized oarts and tools ioventorv. 5.00% 5.00% General Administrative - Preparation of Budget. maiotenance of vehicle records and traioing records. 5.00% 5.00% Administration of City Fuel Facilitv Manal!ement Prol!ram - Supervise and maintain unleaded gasolioe and diesel Cuel storage and dispensing facilities. Implement. monitor and maintain Fuel Management Svstem. 5.00% 5.00% Planninl! and imnlementation of Fleet Maintenance Prol!rams - Plan, develop and imolement oroerams to modernize facilities eouioment and tools. 5.00% 5.00% General Administrative Prol!ram - Implementation of Guidelioes for the acquisition and reolacement of Fleet Assets. 100.00% 100.00% CENTRAL GARAGE DIVISION BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for Central Garage is $]96,463. This compares to the 2004-05 projected expenditures of$]91,386, an iocrease of$5,077 or 2.7%. Amended Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services $ 130,574 $ 148,897 $ 157,985 $ ]58,758 $ ] 68,873 $ ]0,115 Operating Expenses 20,676 19,924 22,288 23,488 20,390 (3,098) Capital Outlay 10,600 2,175 9,]40 9,]40 7,200 (1,940) Total $ ]6],850 $ ] 70,996 $ ]89,413 $ ]9],386 $ ]96,463 $ 5,077 Fiscal Year 05-06 Adopted Budget: Major Current Leve] Changes from Fiscal Year 2004-05 Projected Expenditures Difference 1. Personal Services - Net increase mainly due to the addition of one part-time cleric a] assistant position, a 25% decrease io health insurance premiums, a 5.5% iocrease for CW A employees per CW A Union Contract. a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ ]0,115 2. Operating Expenses - Net decrease mainly due to hurricane related expenditures io FY 04-05. $ (3,098) 3. Capita] Outlay - Decrease due to the change io operating equipment request. $ (1,940) 140 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI PERSONAL SERVICES SCHEDULE CENTRAL GARAGE DIVISION POSITION Garage Supervisor Head Mechanic Mechanic Clerical Assistant PAY RANGE GRADE 30,044/54,263 25B 27,201/49,130 20C 21,931/39,610 16 New Position (part-time) Frr/E POSITION YEARS 03-04 04-05 05-06 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 0.00 0.50 3.00 3.00 3.50 TOTAL SALARIES Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Camp Insurance Total Personal Services CAPITAL OUTLAY SCHEDULE Projected Expense FY 04-05 $ 41,700 28,800 34,000 o Adopted Budget FY 05-06 $ 44,500 31,500 37,000 10,025 $ 104,500 $ 123,025 2,000 8,109 300 9,513 23,369 5,051 69 5,847 $ 158,758 $ 2,000 9,587 300 10,350 15,317 2,714 69 5,511 168,873 CENTRAL GARAGE Priority EXPENDITURES PER FISCAL YEAR Number Descriotion 2005-06 2006-07 2007-08 2008-09 2009-10 TOTAL 1 Wheel Balaocer (Replacement) 4,500 4,500 2 Coolspace cooler (1) 1,500 1,500 3,000 3 Scanner Upgrade 1,200 1,300 1,400 3,900 4 Brake Drum & Rotor Lathe 5,000 5 Car Lift 10,000 10,000 6 Truck Lift 20,000 20,000 7 Modis Engine Analyzer 8,000 8,000 8 Fork Lift 15,000 15,000 $ 7,200 $ 37,800 $ 24,400 $ - $ $ 64,400 141 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE CENTRAL GARAGE DIVISION Code: 010054 FY 05/06 Account FY 01/02 FY 02103 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descriptiou Actual Actual Actual Bude:et Projected Bude:et PERSONAL SERVICES 511200 Regular Salaries 82,436 90,922 98,312 104,500 104,500 123,025 511400 Overtime 1,239 1,793 3,385 1,200 2,000 2,000 512100 FICA Taxes 6,187 6,889 7,480 8,109 8,109 9,587 512215 Clothing Allowance 300 300 300 300 300 300 512225 Deferred Compensation 7,554 8,344 9,120 9,540 9,513 10,350 512301 Group Health Insurance Premium 12,574 13,215 18,903 23,369 23,369 15,317 512305 Dependant Health Ins Premium 3,226 2,822 4,074 5,051 5,051 2,714 512309 Employee Assistance Program 69 69 69 69 69 69 512400 Worker's Camp Insurance 0 6,221 7,254 5,847 5,847 5,511 TOTAL PERSONAL SERVICES 113,585 130,574 148,897 157,985 158,758 168,873 OPERATING EXPENDITURES 533400 Other Contractual Services 0 249 0 250 524 500 533410 Environmental Services 115 145 45 150 150 200 534000 Travel and Per Diem 0 655 193 880 880 800 534101 Telephone 1,402 366 725 3,174 3,000 1,000 534105 Cellular Telephone 0 373 1,323 1,165 1,165 1,300 534110 Internet Access 20 0 51 50 50 70 534310 Electric 1,761 2,618 2,997 3,100 2,850 2,850 534320 Water/Sewer 410 282 302 350 350 400 534610 R & M - Buildings 14 726 72 100 250 120 534620 R & M-Vehicles 109 833 179 400 400 500 564330 R & M - Office Equipment 0 250 198 200 200 300 534640 R & M-Operating Equipment 654 893 2,780 1,500 2,500 1,700 535200 Departmental Supplies 5,241 5,067 4,638 5,000 5,000 5,000 535210 Computer Supplies 1,365 484 186 100 100 200 535230 Small Tools and Equipment 3,815 3,221 2,706 1,524 1,524 1,550 535250 Building Supplies 198 272 73 100 100 100 535260 Gas and Oil 1,236 1,397 1,398 1,400 1,600 1,600 535270 Uniforms and Shoes 1,033 1,298 1,262 1,200 1,200 1,300 535410 Membership & Professional Dues 0 93 0 0 0 0 535420 Books and Publications 297 254 0 100 100 100 535450 Training and Education 175 1,200 796 1,545 1,545 800 TOTAL OPERATING EXPENDITURES 17,845 20,676 19,924 22,288 23,488 20,390 CAPITAL OUTLAY 606400 Vehicles and Equipment 11,013 10,600 2,175 9,140 9,140 7,200 TOTAL CAPITAL OUTLAY 11,013 10,600 2,175 9,140 9,140 7,200 TOTAL CENTRAL GARAGE DIVISION 142,443 161,850 170,996 189,413 191,386 196,463 142 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE PUBLIC WORKS DEPARTMENT PARKS AND RECREATION DIVISION The Parks and Recreation Division is responsible for all maintenance and upkeep of the City parks and landscape areas of City properties. Responsibilities include trash removal at fourteen (14) parks, two (2) boat ramps and four (4) piers, landscaping and turf grass maintenance, planting and removal of trees, shrubs, and turf and annuals. Provides irrigation maintenance on all city properties, daily maintenance of eight (8) baseball/softball fields, four (4) football/soccer fields, ten (10) tennis courts (four clay courts) and median on US I and Schumarm Drive. Also provides recreation programs at the Community Center, Skate Facility, along with Easter Egg Hunt and Halloween parade. FISCAL YEAR 2005 ACCOMPLISHMENTS ./ Hurricane repairs: New backstops & fence repairs at Barber Street Sports Complex baseball fields and new lights at football field. ./ Improvements to Community Center include new flooring, playground & gazebo. ./ New Lights for basketball court & practice football field at Barber Street Sports Complex. ./ Started development of Easy St., Bryant Court & Riverview Park. ./ Improved recreation programs & held Halloween Parade and Easter Egg Hunt ./ Continued quality maintenance and beautification in all parks and City properties FISCAL YEAR 2006 GOALS AND OBJECTIVES " Continue quality maintenance and beautification of existing parks. " Develop new parks. " Add special needs playground equipment to Friendship Park " Expand Recreation programs and improve Halloween parade and Easter egg hunt. " Replace old lighting at Barber Street Sports Complex baseball fields. PERFORMANCE MEASURES Actual Actual Projected Proj ected Performance Indicators 2002/2003 2003/2004 2004/2005 2005/2006 Right-of-way Mowing 150 Miles N/A N/A N/A Large Park Areas 46 Acres 46 Acres 89 Acres 89 Acres Sports Complex 14 Acres 14 Acres 14 Acres 14 Acres City Grounds 7 Acres 7 Acres 7 Acres 7 Acres Medians and Wallcways 4 miles 4 miles 5 miles 5 miles Ditch Mowing 50 miles N/A N/A N/A 143 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET( PROGRAM BUDGET DESCRIPTION FOR THE PARKS AND RECREATION DIVISION : OF ACTIVITY 04-:03 IJ5-:rJ6 70.00% 70.00% Parks - Mow, weed, and edge 50 acres of park land and 9 park locations. Remove trash at all parks to maintain maximum cleanliness. Fertilization and chemical control of weeds and insects. 5.00% 5.00% Active Recreation - Provide fitness gymnastic, yoga and tae kwon do programs at the Community Center. 2.50% 2.50% Plavl!rounds - Repair and maintain equipment at 3 playground areas. 16.00% 16.00% Ballfields - Fertilization and Pest Control, drag, rake, mow, remove trash, and maintain facilities at 8 organized-play fields to maintain a safe area of play. 5.00% 5.00% Landscapinl! - Trimming, removal, and replacement of trees, plants and sod on all Cil) Inronerties. 1.50% 1.50% Structural Rcnairs and Irrie:ation - Maintain, repair and/or replace buildings, structures and 100.00% 100.00% PARKS AND RECREATION DIVISION BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for Parks & Recreatiou is $997,096. This compares to the 2004-05 projected expeuditures of $1 ,062,354, a decrease of $65,258 or 6.1 %. Amended Proj ected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expeuditures Budget Difference Personal Services $ 481,921 $ 598,667 $ 699,847 $ 717,715 $ 779,861 $ 62,146 Operating Expenses 147,914 146,284 221,348 266,489 160,735 (105,754) Capital Outlay 42,344 24,088 78,150 78,150 56,500 (21,650) Total $ 672,179 $ 769,039 $ 999,345 $ 1,062,354 $ 997,096 $ (65,258) Fiscal Year 05-06 Adopted Budget: Major Curreut Level Changes from Fiscal Year 2004-05 Projected Expenditures Difference 1. Personal Services - Net increase reflects the increase of one full-time recreation leader position, tennis court part-time temporary personnel, a 25% decrease in health insurance premiums, a 5.5% increase for CW A employees per CW A Union Contract and exempt employees per the Management Benefit Package, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ 62,146 2. Operating Expenses - Net decrease mainly due to the hurricane related repair expenditures in FY 2004-05. $ (105,754) 3. Capital Outlay -Decrease due to reduction in capital outlay request. $ (21,650) 144 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PERSONAL SERVICES SCHEDULE PARKS AND RECREATION DIVISION Frr/E Projected Adopted PAY POSITION YEARS Expense Budget POSITION RANGE GRADE 03-04 04-05 05-06 FY 04-05 05-06 Parks Superintendent 47,859/77,232 35EB 1.00 1.00 1.00 $ 45,600 $ 49,600 Parks Supervisor 30,044/54,263 25B 1.00 1.00 1.00 36,100 38,500 Foreman 24,672 144,561 20 2.00 2.00 2.00 60,800 66,500 Maintenance Worker II 21,931/42,422 16 4.00 3.00 3.00 84,000 88,500 Maintenance Worker I 20,634/37,267 14 4.00 7.00 7.00 154,000 164,500 Recreation Supervisor 28,613/51,679 25 1.00 1.00 1.00 28,500 31,500 Skate Park Attendants'" 3.00 3.00 0.00 26,000 28,000 Recreation Aids\11 1.50 1.50 1.50 11,000 15,000 Tennis Courts AttendantslJJ 0.00 0.00 4.00 9,375 37,500 Recreation Leader NEW POSITION 0.00 0.00 1.00 20,633 17.50 19.50 21.50 TOTAL SALARIES $ 455,375 $ 540,233 Overtime 8,000 6,000 FICA Taxes 37,661 41,886 Clothing Allowance 1,300 1,300 Deferred Compensation 40,977 42,035 Group Health Insurance Premium 112,380 81,035 Dependant Health Ins Premium 25,616 30,165 Employee Assistaoce Program 346 346 Worker's Camp Insuraoce 36,060 36,861 Tota] Personal Services $ 717,715 $ 779,861 (]) Position years represents full time equivalent positions. For Recreation Aides, 1.50 equals three temporary part-time positions, or 1.50 full time equivalent positions. For Skate Park Attendants, 3.00 equals six temporaf) part-time positions. For Tennis Courts, 4.00 equals eight temporary part-time positions. CAPITAL OUTLAY SCHEDULE PARKS AND RECREATION DIVISION Priority Number ] 2 3 6 7 8 DescriDtion 2005-06 4x4 Pickup Truck Rep]acement $ 22,000 18ft Enclosed Trailer 5,000 44" Zero Turn Mower 8,000 (Funded by DST) Infie]d Groomer (Funded by DST) Wind Screen (Funded by DST) Fencing Riverview Park Gymnastic Roundabout Sound System for Events EXPENDITURES PER FISCAL YEAR 2006-07 2007-08 2008-09 2009-10 $ $ $ -$ TOTAL $ 22,000 5,000 8,000 4 15,000 15,000 5 ],200 1,200 3,500 800 1,000 $ 56,500 $ - $ $ $ 3,500 800 1,000 $ 56,500 145 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE PARKS AND RECREATION DIVISION Code: 010057 FY 05/06 Account FY 01/02 FY 02103 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descriotion Actual Actual Actual Budeet Proiected Budeet PERSONAL SERVICES 511200 Regular Salaries 318,567 290,296 337,051 409,000 409,000 459,733 511300 Temporary Salaries 0 38,642 37,754 37,000 46,375 80,500 511400 Overtime 7,423 10,337 11,660 6,000 8,000 6,000 512100 FICA Taxes 23,718 25,177 28,209 34,678 37,661 41,886 512215 Clothing Allowance 1,000 1,175 1,000 1,300 1,300 1,300 512225 Deferred Compensation 26,076 25,814 31,087 37,467 40,977 42,035 512301 Group Health Insurance Premium 45,597 47,661 75,395 112,380 112,380 81,035 512305 Dependant Health Ins Premium 13,369 8,898 18,385 25,616 25,616 30,165 512309 Employee Assistance Program 252 267 294 346 346 346 512400 Worker1s Camp Insurance 0 33,654 57,832 36,060 36,060 36,861 TOTAL PERSONAL SERVICES 436,002 481,921 598,667 699,847 717,715 779,861 OPERATING EXPENDITURES 533400 Other Contractual Services 586 6,597 4,331 3,000 4,000 4,000 533425 Contract Mowing Services 32,854 3,075 3,942 3,500 879 0 533430 Part-a-Let Services 301 0 0 0 2,000 0 534000 Travel and Per Diem 527 1,245 1,756 1,318 1,166 2,230 534101 Telephone 2,176 6,852 5,178 5,288 5,800 5,800 534105 Cellnlar Telephone 720 1,904 1,781 2,800 1,500 1,500 534110 Internet Services 0 0 77 75 75 75 534120 Postage 0 90 123 0 100 100 534130 Express Mail Charges 0 19 0 0 0 0 534310 Electric 28,590 32,078 42,741 40,000 35,000 45,000 534320 Water/Sewer 1,955 1,849 5,041 3,000 5,580 6,380 534380 Trash Pickup/Hauling, Etc. 3,291 2,867 983 2,000 1,000 1,000 534420 Equipment Leases 531 199 317 500 500 450 534620 R & M-Vehicles 1,947 2,351 3,346 2,000 4,000 3,000 534640 R & M-Operating Equipment 19,815 11,609 11 ,329 10,000 50,000 11 ,500 534650 R & M-Radio 649 451 94 400 400 400 534680 R & M - Irrigation Systems 3,718 2,642 1,389 1,500 2,500 1,500 534681 R & M - Fencing 1,611 29 15 0 338 500 534685 R & M - Grounds Maintenance 10,174 18,251 8,285 9,000 9,000 21,000 534686 R & M - Parks Facilities 9,186 9,516 19,192 102,097 102,097 12,000 534700 Printing and Binding 0 676 186 200 300 300 534830 Special Event Expense 0 0 0 2,000 2,077 2,500 535200 Departmental Supplies 772 4,470 5,120 1,000 1,500 1,800 535210 Computer Supplies 0 0 0 1,407 250 535220 Cleaning Supplies 162 478 184 400 300 300 535221 Fertilizer/Chemical Supplies 7,908 8,906 9,296 8,000 8,000 10,000 535230 Small Tools and Equipment 1,686 14,639 2,778 4,500 4,500 6,000 535260 Gas and Oil 11,616 10,701 11,450 10,000 15,000 15,000 535270 Uniforms and Shoes 2,970 4,349 5,280 7,000 5,000 5,500 535275 Safety Equipment 0 551 466 500 500 500 535410 Dues and Memberships 388 403 455 370 370 400 535420 Books and Publications 177 140 27 0 100 100 535450 Training and Education 169 977 1,122 900 1,500 1,650 TOTAL OPERATING EXPENDITURES 144,479 147,914 146,284 221,348 266,489 160,735 CAPITAL OUTLAY 606400 Vehicles and Equipment 33,025 42,344 24,088 78,150 78,150 56,500 TOTAL CAPITAL OUTLAY 33,025 42,344 24,088 78,150 78,150 56,500 TOTAL PARKS AND RECREATION DIVISION 613,506 672,179 769,039 999,345 1,062,354 997,096 146 ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PUBLIC WORKS DEPARTMENT CEMETERY DIVISION The Cemetery Division is responsible for the maintenance, upkeep, and beautification of the Sebastian Cemetery that encompasses 9.34 acres of grass, trees, and hedges that are under a perpetual care clause purchased along with burial spaces by Sebastian residents. The staff is responsible for the location of burial sites for sales, internment, assistance in locating burial spaces of family members, friends, and staff from funeral homes and monument companies. Responsibilities also include record administration and adhering to ordinances, rules and regulations. FISCAL YEAR 2005 ACCOMPLISHMENTS ./ Reinstalled and straightened monuments/markers after the hurricanes. ./ Updated & installed Irrigation in Units I & 2 (old cemetery section) ./ Completed planned sidewalk project. ./ Painted Gazebo and sidewalks at the Columbarium. FISCAL YEAR 2006 GOALS AND OBJECTIVES ~ Continue beautifYing Cemetery by expanding with new benches for Columbarium and replacing old ones. ~ Expanding one row of double niches back to back. PERFORMANCE MEASURES Actual Actual Proj ected Proj ected Performance Indicators 2002/2003 2003/2004 2004/2005 2005/2006 Cremains, including niches 29 29 30 30 Burials 43 51 44 46 Acres of property maintained 9.34 9.34 9.34 9.34 Operating cots per acre maintained $7,233 $8,141 $9,877 $9,671 PROGRAM BUDGET DESCRIPTION FOR THE CEMETERY DMSION II A TIVIT 10.00% 5 60.00% Cemeterv Ground Maintenance - Maintain 9.34 acres of grounds through improved scheduling of mowing, trimming, and general cleanup. Assist with sales and locations of burial spaces and assist citizens and visitors in locating burial spaces of family members and friends. Removal and trimming of unsightly trees to eobance appearance and increase safety. Continue to appl chemicals and fertilizer to improve the overall appearance of the Cemetery. Perfo beautification ro' ects such as lautin trees and bushes to enhance a earance. 10.00% Public Relations - Assist with sales and locations of burial spaces and assist citizens and visitors in locatin burial s aces of famil members and friends. 20.00% Administration - Assist in record kee in bills rocessin sales and roducts. 10.00% Burials - Markin s for avedi ers, olicin area for ants, checkin flowers and 100.00% 20.00% 10.00% 100.00% 147 ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ CEMETERY DIVISION BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for the Cemetery is $147,226. This compares to the 2004-05 projected expeuditures of$149,069, a decrease of$I,843 or 1.2%. Ameuded Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expeuditures Budget Difference Personal Services $ 94,829 $ 109,575 $ 116,082 $ 116,082 $ 113,731 $ (2,351) Operating Expeoses 17,761 17,151 37,665 29,987 24,495 (5,492) Capital Outlay 1,060 13,120 23,500 3,000 9,000 6,000 Total $ 113,650 $ 139,846 $ 177,247 $ 149,069 $ 147,226 $ (1,843) Fiscal Year 05-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenditures Difference 1. Personal Services - Net decrease mainly due to a 25% decrease in health insurance premiums, a 5.5% increase for CWA employees per CWA Union Contract, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ (2,351) 2. Operating Expenses - Net decrease due to burricane repairs in FY 2004-05. $ (5,492) 3. Capital Outlay - Increase due to the cbange in capital outlay request. All capital outlay items are funded by Cemetery Trust Fund. $ 6,000 PERSONAL SERVICES SCHEDULE CEMETERY DIVISION FrrlE Projected Adopted PAY POSITION YEARS Expense Budget POSITION RANGE GRADE 03-04 04-05 05-06 FY 04-05 FY 05-06 Cemetery Supervisor 31,546/56,976 25C 1.00 1.00 1.00 $ 46,000 $ 49,500 Maintenance Worker I 21,666/39,130 14B 1.00 1.00 1.00 29,000 30,500 2.00 2.00 2.00 TOTAL SALARIES $ 75,000 $ 80,000 Overtime 900 900 FICA Taxes 5,822 6,204 Clothing Allowance 200 200 Deferred Compeosation 6,849 7,299 Group Health Insurance Premium 15,608 10,240 Dependant Health Ins Premium 5,137 2,787 Employee Assistance Program 46 46 Worker1s Camp Insurance 6,520 6,055 Total Personal Services $ 116,082 $ 113,731 148 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI CAPITAL OUTLAY SCHEDULE CEMETERY DIVISION Priority Nnmber 1 2 3 EXPENDITURES PER FISCAL YEAR Description 2005-06 2006-07 2007-08 2008-09 2009-10 Mower (FlIIIded by $ 9,000 $ $ $ $ Cemetery Trust FlIIId) Columbarium 20,000 Brick Wall 10,000 $ 9,000 $ 40,000 $ - $ $ TOTAL $ 9,000 20,000 20,000 $ 49,000 149 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ CEMETERY DIVISION Code: 010059 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actnal Actual Actual Budeet Proiected Budeet PERSONAL SERVICES 511200 Regular Salaries 54,430 64,652 71,820 75,000 75,000 80,000 511400 Overtime 1,499 768 819 900 900 900 512100 FlCA Taxes 4,172 4,783 5,239 5,822 5,822 6,204 512215 Clothing Allowance 200 200 200 200 200 200 512225 Deferred Compensation 4,736 5,888 6,516 6,849 6,849 7,299 5]2301 Group Health Insurance Premium 6,345 8,831 12,623 15,608 15,608 10,240 512305 Dependant Health Ins Premium 1,151 2,892 4,143 5,137 5,137 2,787 512309 Emp]oyee Assistance Program 44 46 42 46 46 46 512400 Worker's Comp Insurance 0 6,769 8,173 6,520 6,520 6,055 TOTAL PERSONAL SERVICES 72,577 94,829 109,575 116,082 116,082 113,731 OPERATING EXPENDITURES 534101 Telephone 607 762 1,036 1,400 1,400 1,400 534110 Internet Access 0 1,058 351 700 600 600 534310 Electric . 1,598 1,433 1,723 2,150 1,325 1,325 534420 Equipment Leases 0 98 0 0 0 0 534610 R & M - Buildings 5 428 0 4,427 4,427 200 534620 R & M-Vehicles 311 504 56 200 200 200 534630 R & M - Office Equipment 21 0 0 100 100 100 534640 R & M-Operating Equipment ],928 2,274 2,535 2,800 2,800 3,900 534650 R & M-Radio 0 0 84 285 285 285 534685 R & M - Grounds Maintenance 5,802 3,990 3,499 ]9,362 12,559 11,200 535200 Departmental Supplies ],966 3,507 3,098 3,128 3,128 2,450 535210 Computer Supplies 236 ]43 59 100 ]00 100 535220 Cleaning Supplies 223 287 65 100 100 100 535230 Small Tools and Equipment 881 ],363 2,512 820 820 530 535260 Gas and Oil 908 865 1,233 1,000 ],000 1,000 535270 Uniforms and Shoes 603 698 607 798 798 760 535275 Safety Equipment 0 ]24 98 100 100 100 5354]0 Dues and Memberships 195 ]95 195 195 245 245 535420 Books and Publications 5 32 0 0 0 0 TOTAL OPERATING EXPENDITURES 15,289 17,761 17,151 37,665 29,987 24,495 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 1,060 13,120 23,500 3,000 9,000 TOTAL CAPITAL OUTLAY 0 1,060 13,120 23,500 3,000 9,000 TOTAL CEMETERY DIVISION 87,866 113,650 139,846 177,247 149,069 147,226 150 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE PUBLIC WORKS DEPARTMENT BUILDING MAINTENANCE DIVISION The Building Maintenance Division is responsible for the maintenance and repair for all city buildings and facilities and the supervision of contractors/vendors to ensure contractual obligations are fulfilled. The division also provides miscellaneous janitorial services and support to all community activities as well as all departments such as moving office equipment and furniture. FISCAL YEAR 2005 ACCOMPLISHMENTS ./' Facilitated the move for all departments involved from old city hall to the new city hall. ./' Facilitated the annual City surplus auction. FISCAL YEAR 2006 GOALS AND OBJECTIVES )>> Facilitate the move for Public Works Department, Engineering Department, and Airport department to the new airport administration building. )>> Continue to provide courteous services to all city departments and community activities. PERFORMANCE MEASURES Actual Actual Proj ected Proj ected Performance lndicators 2002/2003 2003/2004 2004/200S 200S/2006 Number of facility and sites maintained 39 39 43 43 Total square footage maintained 60,328 IOS,328 160,328 160,328 Total number of work orders completed 3S0 3S0 500 600 Cost per square foot maintained $3.69 N/A $2.47 $1.43 PROGRAM BUDGET DESCRIPTION FOR THE BUILDING MAINTENANCE DIVISION IiTAFrlNU f , W'ACll11TY -047([5 U51U6 80.00% 80.00% Property Maintenance - Provide continuous maintenance and repair to all City buildings and facilities. These maintenance and repair activities are in the following disciplines: Desil'T1iConstruction Electrical Paintin~. Plumbin~. Cabinetrv Camentrv and General 10.00% 10.00% General Administration - Supervise City facility contractors to ensure contractual obligations enforced. Provide general administrative duties to ensure overall efficient operation of City owned facilities and the menaration of annual division bud~et. 10.00% 10.00% Janitorial Services - Perform duties such as supporting community activities, moving offices furniture, and providing janitorial services for all City facilities 100.00% 100.00% 151 ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ BUILDING MAINTENANCE DIVISION BUDGET SUMMARY The Fiscal Year 2005-2006 Adopted budget for the Building Maintenance is $219,003. Tbis compares to the 2004- 05 projected expenditures of $396,464, a decrease of $177,461 or 44.8%. Amended Proj ected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services $ 163,705 N/A $ 144,490 $ 144,490 $ 94,983 $ (49,507) Operating Expenses 59,186 N/A 250,695 251,974 124,020 (127,954) Capital Outlay 3,800 N/A - - - - Total $ 226,691 N/A $ 395,185 $ 396,464 $ 219,003 $ (177,461) Fiscal Year 05-06 Adopted Budget: Major Current Level Cbanges from Fiscal Year 2004-05 Projected Expenditures Difference 1. Personal Services - Net decrease results from reorganization in FY 2004-05, a 25% decrease in bealth insurance premiums, a 5.5% increase for CWA employees per CWA Union Contrac~ a decrease in worker1s compensation premiums, and an increase in deferred compensation which is wage driven. $ (49,507) 2. Operating Expenses - Net decrease due to burricane repairs in FY 2004-05. $ (127,954) PERSONAL SERVICES SCHEDULE BUILDING MAINTENANCE PAY POSITION RANGE Building Maintenance Supervisor 30,044 / 54,263 Maintenance Worker I 21,046/38,012 F/T/E POSITION YEARS 03-04 04-05 05-06 N/A 1.00 1.00 N/A 2.00 1.00 N/A 3.00 2.00 TOTAL SALARIES GRADE 258 14 Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Camp Insurance Total Personal Services Projected Adopted Expense Budget FY 04-05 FY 05-06 $ 32,500 $ 34,200 50,400 ?4,380 $ 82,900 $ 58,580 4,000 6,000 6,625 4,940 300 200 7,795 5,812 29,109 10,111 7,037 5,412 52 46 6,672 3,882 $ 144,490 $ 94,983 152 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET( BUILDING MAINTENANCE DIVISION Code: 010056 FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Budeet Proiected Budeet PERSONAL SERVICES 511200 Regular Salaries 95,896 104,188 N/A 82,900 82,900 58,580 511400 Overtime 7,565 8,420 N/A 4,000 4,000 6,000 512100 FICA Taxes 7,631 8,081 N/A 6,625 6,625 4,940 512215 Clothing Allowance 300 300 N/A 300 300 200 512225 Deferred Compensation 9,311 10,135 N/A 7,795 7,795 5,812 512301 Group Health Insurance Premium 16,691 17,570 N/A 29,109 29,109 10,111 512305 Dependant Health Ins Premium 3,762 5,581 N/A 7,037 7,037 5,412 512309 Employee Assistance Program 92 92 N/A 52 52 46 512400 Worker's Camp Insurance 0 9,338 N/A 6,672 6,672 3,882 TOTAL PERSONAL SERVICES 141,248 163,705 N/A 144,490 144,490 94,983 OPERATING EXPENDITURES 533400 Other Contractual Services 220 735 N/A 270 270 4,650 533410 Environmental Services 368 350 N/A 0 0 0 533415 Janitorial Services 409 0 N/A 62,000 62,000 67,200 533420 Pest/Weed Control 1,160 1,295 N/A 1,500 1,500 2,400 534000 Travel and Per Diem 252 356 N/A 0 0 0 534101 Telephone 0 3 N/A 0 29 29 534105 Cellular Telephone 0 897 N/A 633 633 1,553 534310 Electric 5,970 6,817 N/A 0 0 0 534320 Water/Sewer 1,132 960 N/A 0 0 0 534380 Trash Pickup/Hauling 645 379 N/A 0 0 0 534420 Equipment Leases 124 0 N/A 0 0 0 534610 R & M - Buildings 10,974 27,554 N/A 172,654 172,654 30,000 534620 R & M-Vehicles 521 332 N/A 300 300 500 534640 R & M-Operating Equipment 549 335 N/A 0 0 400 534650 R & M-Radio 0 129 N/A 50 50 100 535200 Departmental Supplies 865 1,055 N/A 750 1,500 3,250 535220 Cleaning Supplies 6,820 8,265 N/A 7,500 7,500 7,500 535230 Small Tools and Equipment 2,775 3,801 N/A 900 900 1,500 535250 Building Supplies 2,401 2,212 N/A 1,000 1,500 1,500 535260 Gas and Oil 1,660 1,767 N/A 2,600 2,600 2,600 535270 Uniforms and Shoes 1,203 1,354 N/A 538 538 538 535275 Safety Equipment 0 0 N/A 0 0 300 535450 Training and Education 1,285 590 N/A 0 0 0 TOTAL OPERATING EXPENDITURES 39,333 59,186 N/A 250,695 251,974 124,020 CAPITAL OUTLAY 606400 Vehicles and Equipment 4,841 3,800 N/A 0 0 0 TOTAL CAPITAL OUTLAY 4,841 3,800 N/A 0 0 0 TOTAL BUlLDING MAINTENANCE 185,422 226,691 N/A 395,185 396,464 219,003 153 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ GENERAL FUND - NON-DEPARTMENTAL This budget account includes costs not related to specific departmental service objectives or programs. Funding is specifically provided for General Liability Insurance, Florida League of Cities membership, and a contiogency account for unanticipated expenditures. The largest category of expenditures in this budget is for payments for general property and casualty liability insurance premium, payment to Community Redevelopment Agency for tax increment revenue, and general government utilities. NON-DEPARTMENTAL BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for Non-departmental is $1,698,463. This compares to the 2004-05 projected expenditures of $537,742, an increase of$I,160,721 or 215.9%. Amended Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services $ 26,128 $ 9,188 $ 27,090 $ 10,000 $ 10,000 $ - Operating Expenses 423,820 563,153 635,199 527,742 647,920 120,178 Grants and Aids 200 - - - - - Non-Operating 284,000 6,500 170,000 - 1,040,543 1,040,543 Total $ 734,148 $ 578,841 $ 832,289 $ 537,742 $ 1,698,463 $ 1,160,7?1 Fiscal Year 2005-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenditures: Difference 1. Personal Services - No cbange from FY 2005 projection. $ - 2. Operating Expenses - lncrease mainly due to the establishment of insurance deductible reserve and an increase in payment to Sebastian eRA for tax increment revenue. $ 120,178 2. Non-Operating Expenses - Increase due to the establishment of Building Department as an enterprise fund starting October 1, 2005 and tbe contingency per financial policy. $ 1,040,543 154 ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI NON-DEPARTMENTAL Code: 010099 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descrintion Actual Actual Actual Budeet Proiected Budect PERSONAL SERVICES 511200 Regular Salaries 0 0 17,090 0 0 512400 Workers Comp Insurance 233,714 17,873 0 0 0 0 512500 Unemployment 5,829 8,254 9,188 10,000 10,000 10,000 TOTAL PERSONAL SERVICES 239,543 26,128 9,188 27,090 10,000 10,000 OPERATING EXPENDITURES 533100 Professional Services 0 3,500 0 2,500 0 2,500 533120 Consultants 85,394 50,103 93,622 5,919 5,919 0 533400 Other Contractual Services 0 0 922 1,000 0 1,000 533425 Contract Mowing Services 1,580 910 4,160 2,500 11,000 2,500 534101 Telephone 30,035 19,258 3,641 16,196 5,026 4,738 534120 Postage 4,000 5,834 5,918 5,600 6,152 6,200 534310 Electric 16,096 18,376 21,635 19,100 50,194 52,000 534320 Water/Sewer 2,495 2,764 6,116 4,800 4,545 4,600 534500 Insurance 121,767 128,165 229,574 340,908 220,000 313,230 534630 R&M Office equipment 0 0 0 0 405 0 534700 Printing and Binding 8,575 8,911 9,346 8,700 6,980 9,296 534805 4th of July 18,951 20,075 19,198 19,000 19,000 19,000 534815 Brick Paving 1,560 3,318 645 3,498 1,000 1,000 534825 Advertising Expenditures 1,871 4,586 3,488 5,000 5,000 5,000 534830 Special Events Expense 2,521 4,883 4,130 7,750 8,613 8,000 534835 Special Employee Events 3,033 2,542 1,613 3,000 3,000 3,000 534944 SupplIes-PS Empl Exp Fund 814 1,719 1,827 1,100 1,100 1,100 534945 Supplies-General Empl Exp Fund 1,976 2,902 2,266 3,000 4,734 3,000 534980 PMT-Riverfront Redevelop Fund 101,625 104,157 136,705 165,000 160,753 191,770 535200 Deparlmental Supplies 1,842 3,829 4,686 4,678 1,000 4,000 535210 Computer Supplies 0 22,192 0 0 0 0 535260 Gas and Oil 5,270 0 0 0 0 0 535410 Dues and Memberships 1,521 1,543 1,664 1,700 1,736 1,736 535420 Books and Publications 250 0 250 250 250 250 535454 PBA Tuition Reimb Plan 0 2A52 0 1,500 0 1,500 535455 CW A Tuition Reimb Plan 0 0 0 500 0 500 535710 Non-Ad Valorem Tax 9,914 11,801 11,747 12,000 11 ,335 12,000 TOTAL OPERATING EXPENSES 422,655 423,820 563,153 635,199 527,742 647,920 GRANTS AND AIDS 708199 Grants and Aids 0 200 0 0 0 0 TOTAL GRANTS AND AIDS 0 200 0 0 0 0 NON-OPERATING 909139 Trfr to Fund 390 Facility Improvements 0 6,500 909145 Trfr to Fund 450 Airport 0 284,000 0 0 0 0 909480 Trfr to Fund 480 Building 0 0 0 0 0 802,490 909901 Contingency 0 0 0 170,000 0 238,053 TOTAL NON-OPERATING 100,000 284,000 6,500 170,000 0 1,040,543 TOTAL NON-DEPARTMENTAL 798,053 734,148 578,841 832,289 537,742 1,698,463 155 HOME OF PELICAN ISLAND This Page Intentionally Left Blank 156 IICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETII Special Revenue Funds are used to account for the proceeds of revenue sources (other than Major Capital Projects) that are legally required to be spent for specific purposes. These Special Revenue Funds include the following: Community Development Block Grant Fund $ Local Option Gas Tax Fund (LOGT) 809,129 Discretionary Sales Tax Fund (DST) 2,525,000 Recreation Impact Fee Fund 372,000 Stormwater Utility Fund 835,180 Law Enforcement Forfeiture Fund 10,000 G.R.E.A.T. Program Fund 9,894 TOTAL $ 4,561,203 157 ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI COMMUNITY DEVELOPMENT BLOCK GRANT The Community Development Block Grant (CDBG) is a Small Cities Grant ($700,000) for infrastructure improvements in the Louisiana Avenue area of the City of Sebastian. The proj ect is anticipated to be completed before the Fiscal Year 2004-2005 ends. COMMUNITY DEVELOPMENT BLOCK GRANT FUND REVENUE Code: 107010 FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descriotion Actual Actual Actual Budeet Proiected Budeet FEDERAL GRANTS 331501 CDBG Graut 0 0 63,300 685,000 685,000 0 TOTAL FEDERAL GRANTS 0 0 63,300 685,000 685,000 0 TOTALCO~TYDEVELOPMENT BLOCK GRANT 0 0 63,300 685,000 685,000 0 COMMUNITY DEVELOPMENT BLOCK GRANT FUND EXPENDITURES Code: 107051 FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descrintion Actual Actual Actual Budeet Proiected Budeet OPERATING EXPENDITURES 533100 Professional Services 0 0 0 6,900 6,900 0 533120 Cousultauts 0 0 15,678 34,000 34,000 0 533200 Audit Fees 0 0 0 100 100 0 TOTAL OPERATING EXPENDITURES 0 0 15,678 41,000 41,000 0 NON-OPERATING 909133 Trfr to Trausp hnpr Fund 330 0 0 47,622 644,000 644,000 0 TOTAL NON-OPERATING 0 0 47,622 644,000 644,000 0 TOTALCO~TYDEVELOPMENT 0 0 63,300 685,000 685,000 0 BLOCK GRANT 158 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ LOCAL OPTION GAS TAX The local option gas tax is a six-cent per gallon tax levied by Indian River County. The tax funds are distributed to participating cities within the County on a percentage basis determined by the City's population and amount of annual transportation-type expenditures. The funds can be used for payment of debt service on loans and bonds issued to finance acquisition and construction of roads, as well as road maintenance and signage. The 2005-2006 allocation for the City of Sebastian is estimated at $760,000. This represents a 1.3% increase over the 2004-2005 estimated projection of $750,000. LOCAL OPTION GAS TAX FUND REVENUE Code: 120010 FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descriotion Actual Aetual Actual Budl!et Projected Budl!et TAXES 312400 Local Optiou Gas Tax 665,718 675,554 722,828 750,000 750,000 760,000 TOTAL TAXES 665,718 675,554 722,828 750,000 750,000 760,000 MITSCELLANEOUSREVENUE 331900 Federal Graut - FEMA 0 0 13,426 0 86,000 0 331902 Federal Grant - FHW A 0 0 0 0 28,425 0 334100 State Graut - DCA 0 0 746 0 4,800 0 334492 FDOT Lighting Agreemeut 0 1,755 6,914 0 0 0 361100 Interest Income 2,193 (406) 0 0 3,000 0 361105 SBA Iuterest Earnings 12,603 11,168 12,447 12,000 17,000 12,000 369200 Insurance Proceeds 0 369900 Other Miscellaneous Revenues 0 0 0 0 0 TOTAL MITSCELLANEOUS REVENUE 14,796 12,517 33,533 12,000 139,225 12,000 NON-REVENUE SOURCES 389991 Appropriatiou From PY Fuud Balauce 0 0 0 19,971 0 37,129 TOTAL NON-REVENUE SOURCES 0 0 0 19,971 0 37,129 TOTAL LOCAL OPTION GAS TAX 680,514 688,071 756,361 781,971 889,225 809,129 159 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ LOCAL OPTION GAS TAX FUND EXPENDITURES Code: 120051 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descrintion Actual Actual Actual Budeet Projected Budeet OPERATING EXPENDITURES 534315 Public Lighting 142,531 147,750 164,177 166,000 166,000 166,000 534505 Railroad Crossing Insurance 0 2,820 0 3,899 3,899 3,899 534695 Railroad Crossing Maintenaoce 4,553 48,159 4,230 4,230 4,230 4,230 535310 Road Materials aod Supplies 0 17,775 0 662 622 0 535380 Signalization Supplies 31,475 33,778 36,304 53,309 130,000 35,000 TOTAL OPERATING EXPENDITURES 178,559 250,282 204,711 228,100 304,751 209,129 CAPITAL OUTLAY 606400 Vehicles and Equipment 3,890 0 2,172 0 7,150 0 TOTAL CAPITAL OUTLAY 3,890 0 2,172 0 7,150 0 DEBT SERVICE 707105 Principal - Paving Loan 179,908 187,911 196,283 205,001 205,001 214,121 707205 Interest - Paving Loan 120,092 112,088 103,717 94,999 94,999 85,879 TOTAL DEBT SERVICE 300,000 299,999 300,000 300,000 300,000 300,000 NON-OPERATING 909101 Trfr to General Fund 001 0 0 61,672 0 0 0 909133 Trfr to Transp Impr Fund 330 148,780 150,000 150,000 240,000 240,000 300,000 909990 Unappropriated 0 0 0 13,871 0 0 TOTAL NON-OPERATING 148,780 150,000 211,672 253,871 240,000 300,000 TOTAL LOCAL OPTION GAS TAX 631,229 700,281 718,555 781,971 851,901 809,129 160 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ DISCRETIONARY SALES TAX The discretionary sales tax is a seventh-cent or an additional one-cent sales tax levied by mdian River County. The tax funds are distributed to participating cities within the County on a percentage basis determined by the City's population. The funds can be used to finance, plan, and construct infrastructure, land acquisition for recreation or preservation, and land improvement. The 2005-2006 allocation for the City of Sebastian is estimated at $2,500,000. This represents a 4.16% increase over the 2004-2005 estimated projection of $2,400,000. Note: This revenue source is has been extended by referendum vote to December 31,2019. DISCRETIONARY SALES TAX FUND REVENUE Code: 130010 FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descriotion Actual Actual Actual Bud!!et Projected Bud!!et TAXES 312600 Discretionary Sales Tax 1,861,589 1,925,206 2,180,913 2,250,000 2,400,000 2,500,000 TOTAL TAXES 1,861,589 1,925,206 2,180,913 2,250,000 2,400,000 2,500,000 NnSCELLANEOUSREVENUE 361100 Interest Income 1,114 2,089 0 0 3,000 0 361105 SBA Interest Earnings 30,781 23,340 15,976 15,000 36,000 25,000 TOTAL NnSCELLANEOUS REVENUE 31,895 25,429 15,976 15,000 39,000 25,000 TOTAL NON-REVENUE SOURCES 0 0 0 0 0 0 TOTAL DISCRETIONARY SALES TAX 1,893,484 1,950,635 2,196,889 2,265,000 2,439,000 2,525,000 161 IICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETi DISCRETIONARY SALES TAX FUND EXPENDITURES Code: 130051 FY 05/06 iAccount FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descrintion Actual Actual Actual Bud!!et Proiected Bud!!et NON-OPERATING 909101 Iuterfund Trfr to 001 - GF 265,850 370,919 198,162 345,559 345,559 240,250 909123 Iuterfund Trfr to 230-Series 2003 DSF 0 389,390 842,702 1,030,844 1,030,844 1,032,844 909131 Trfr to Capital Projects Fund 310 216,500 234,332 154,693 194,693 194,693 454,693 909132 Trfr to CIP Fund 320 603,484 335,000 434,000 40,000 40,000 0 909133 Trfr to Transp Impr Fund 330 540,486 630,924 330,000 310,000 310,000 0 909145 Trfr to Fund 455 AP 0 250,000 175,000 106,500 106,500 0 909990 Unappropriated 0 0 0 237,404 0 797,213 TOTAL NON-OPERATING 1,626,320 2,210,565 2,134,557 2,265,000 2,027,596 2,525,000 TOTAL DISCRETIONARY SALES TAX 1,626,320 2,210,565 2,134,557 2,265,000 2,027,596 2,525,000 162 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ RECREATION IMPACT FEE FUND The Recreation Impact Fee was established to enable the City to allow growth and development to proceed in the City in compliance with the adopted Comprehensive Plan, and to regulate growth and development so as to require growth and development to share in the burden of growth by paying its pro rata share for the reasonably anticipated expansion costs of the recreational system improvements. Additionally, the City through impact fees seeks to provide an equitable, fair share basis for new and expanded recreational facilities concurrent with the impact and needs generated by new development. (Ordinance 0-01-15) RECREATION IMPACT FEE FUND REVENUE Code: 160010 FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descrintion Actual Actual Actual Budeet Proiected Budeet MITSCELLANEOUSREVENUE 361100 Interest Income 0 1,918 3,330 0 3,000 0 361105 SBA Interest Earnings 2,680 5,457 5,659 4,500 12,000 12,000 363270 Recreation Impact Fee 255,775 395,850 557,700 360,000 360,000 360,000 TOTAL MITSCELLANEOUS REVENUE 258,455 403,225 566,689 364,500 375,000 372,000 TOTAL RECREATION IMPACT FEE 258,455 403,225 566,689 364,500 375,000 372,000 RECREATION IMPACT FEE FUND EXPENDITURES Code: 160051 FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descriotion Actual Actual Actual Budeet Projected Budeet NON-OPERATING 909132 Trfr to CIP Fund 320 0 190,000 137,927 349,000 349,000 245,000 909990 Unappropriated 0 0 0 15,500 0 127,000 TOTAL NON-OPERATING 0 190,000 137,927 364,500 349,000 372,000 TOTAL RECREATION IMPACT FEE 0 190,000 137,927 364,500 349,000 372,000 163 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI STORMW ATER UTILITY FUND The Stormwater Utility Fund was established by the City to provide a dedicated funding source for the purpose of managing the City's stormwater system, to prepare, construct and manage betterments and improvements to the stormwater system, regulate the use of the stormwater system, and perform routine maintenance and minor improvements. The Stormwater Utility Fee is based upon a single residential ERU in the amount of $4.00 per month, ar $48.00 per year. (Ordinance 0-01-16) STORMW ATER UTILITY FUND REVENUE Code: 163010 FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descrintion Actual Actual Actual Bud!!et Proiected Bud!!et NUSCELLANEOUSREVENUE 361100 Interest Income 0 16,126 8,413 2,000 3,000 3,000 361105 SBA Interest Earnings 9,987 8,082 12,692 25,000 26,000 26,000 361150 Other Interest 797 317 408 0 1,200 1,200 363630 Stonnwater Utility Fee 774,899 728,393 757,712 804,980 804,980 804,980 TOTAL MISCELLANEOUS REVENUE 785,683 752,918 779,225 831,980 835,180 835,180 TOTAL STORMW ATER UTILITY 785,683 752,918 779,225 831,980 835,180 835,180 STORMW A TER UTILITY FUND EXPENDITURES Code: 163051 FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descrintion Actual Actual Actual Bud!!et Proiected Bud!!et OPERATING EXPENDITURES 533100 ProFessional Services 0 0 7,000 3,500 3,500 3,500 533411 Pennit Fees 0 0 5,325 0 0 0 534120 Postage 0 221 125 0 0 0 534955 Refunds 64,869 8,767 0 0 0 0 535200 Departmental Supllies 0 600 0 0 0 TOTAL OPERATING EXPENDITURES 64,869 8,988 13,050 3,500 3,500 3,500 NON-OPERATING 909101 Interfund Trfr to 001 - OF 0 145,322 154,556 160,996 160,996 394,112 909263 Interfund Till to Fund 263 0 0 209,387 441,672 441,672 437,568 909363 Interfund Till to SIP Fund 363 0 10,160 0 142,790 142,790 0 909990 Unappropriated 0 0 0 83,022 0 0 TOTAL NON-OPERATING 0 155,482 363,943 828,480 745,458 831,680 TOTAL STORMW ATER UTILITY 64,869 164,470 376,993 831,980 748,958 835,180 164 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE LAW ENFORCEMENT FORFEITURE FUND The Law Enforcement Forfeiture Fund is established pursuant to Section 932.705 for reporting revenues associated with seized or forfeited property by the Police Department under the Florida Contraband Forfeiture Act as well as expenditures related to funding equipment purchases for law enforcement purposes, matching funds for Federal Grants, and to support Drug Treatment Programs, Drug Prevention Programs, School Resource Officer Program, Crime Prevention, or Safe Neighborhood Programs. LAW ENFORCEMENT FORFEITURE FUND REVENUE Code: 190010 FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descriotion Actual Actual Actual Budeet Proiected Budeet FINES AND FORFEITS 351200 Confiscated Property 6,375 3,000 10,130 5,000 6,604 5,000 TOTAL FINES AND FORFEITS 6,375 3,000 10,130 5,000 6,604 5,000 NUSCELLANEOUSREVENUE 361100 Interest Iocome 60 (30) 1 0 180 0 365000 Sale of Surplus 0 805 717 0 0 0 366000 Contributions aud Donations 14,851 6,110 6,816 5,000 5,000 5,000 TOTAL NUSCELLANEOUS REVENUE 14,911 6,885 7,534 5,000 5,180 5,000 NON-REVENUE SOURCES 389991 Appropriation From PY Fund Balance 0 0 0 2,348 0 0 TOTAL NON-REVENUE SOURCES 0 0 0 2,348 0 0 TOTAL LAW ENFORCEMENT FORFEITURE 21,286 9,885 17,664 12,348 11,784 10,000 165 tCITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ LAW ENFORCEMENT FORFEITURE FUND EXPENDITURES Code: 190051 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descriotion Actual Actual Actual Budeet Proiected Bud!!et OPERATUNGEXPENDITURES 534966 D .A.R.E. Expeuditures 2,634 2,304 2,319 4,848 4,848 2,500 535380 Departmeutal Supplies 2,411 6,642 7,437 7,500 7,500 7,500 535450 Training & Education 0 540 0 0 0 0 TOTAL OPERATUNG EXPENDITURES 5,045 9,486 9,756 12,348 12,348 10,000 CAPITAL OUTLAY 606400 Vehicles and Equipment 11,585 9,595 1,203 0 0 0 TOTAL CAPITAL OUTLAY 11,585 9,595 1,203 0 0 0 NON-OPERATUNG 708199 Other Grants & Aids 0 500 0 0 0 0 909990 Unappropriated 0 0 0 0 0 0 TOTAL NON-OPERATUNG 0 500 0 0 0 0 TOTAL LAW ENFORCEMENT FORFEITURE 16,630 19,581 10,959 12,348 12,348 10,000 166 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE G.R.E.A.T. PROGRAM FUND The Gang Resistance Education and Training (G.R.E.A.T.) Program is designed to help children set goals for themselves, resist pressures, learn how to resolve conflict without violence, and understand how gangs and youth violence impact the quality of their lives. G.R.E.A.T. students discover for themselves the ramifications of gang youth through structured exercises and interactive approaches to learning. G.R.E.A.T. PROGRAM FUND REVENUE Code: 191010 FY 05/06 Account FY 01/02 FY 02103 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descriotion Actual Actual Actual Bud!!et Proiected Bud!!et INTERGOVERNMENTAL REVENUE 331207 G.R.E.A.T. Grant Revenue 10,726 8,704 11,104 9,894 9,894 9,894 TOTAL INTERGOVERNMENTAL REVENUE 10,726 8,704 11,104 9,894 9,894 9,894 NUSCELLANEOUSREVENUE 361100 Interest Income 2 (8) 0 0 0 0 366000 Contributions and Donations 600 200 0 0 0 0 TOTAL NUSCELLANEOUS REVENUE 602 192 0 0 0 0 TOTAL G.R.E.A.T. PROGRAM 11,328 8,896 11,104 9,894 9,894 9,894 G.R.E.A.T. PROGRAM FUND EXPENDITURES Code: 191051 FY 05/06 Account FY 01/02 FY 02103 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Bud!!et Projected Bud!!et OPERATING EXPENDITURES 534000 Travel and Per Diem 849 0 0 1,022 1,022 0 534967 G .R.E.A. T. Expenditures 9,938 9,529 10,279 8,872 8,872 9,894 TOTAL OPERATING EXPENDITURES 10,787 9,529 10,279 9,894 9,894 9,894 TOTAL G.R.E.A.T. PROGRAM 10,787 9,529 10,279 9,894 9,894 9,894 167 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI CITY OF EB~ST~ ,,_,..~:-'. I '!" /~~'-'.'~t,-" '<it,,_'";''''' _:,.. HOME OF PELICAN ISLAND This Page Intentionally Left Blank 168 ITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET Debt Service Funds are used to account for the accunmlation of pledged funds that are legally restricted to pay the city's general government bonded debt obligations. These Debt Service Funds include the following: . Discretionary Sales Surtax Revenue Bonds Debt Service Fund . Stormwater Utility Revenue Bonds Debt Service Fund The City currently has no plan for future debt. Detailed debt service payment schedule is located on page 214 to 216 in the schedules section of this document. 169 IICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET! DISCRETIONARY SALES SURTAX REVENUE BONDS DEBT SERVICE FUND This debt service fund is used to record debt service payments associated with the Discretionary Sales Surtax Revenue Bonds, Series 2003 and Series 2003A. The discretionary sales tax backed revenue bonds are for fifteen (15) years. The outstanding debt for this fund is $10,490,000 as of September 30, 2005. DISCRETIONARY SALES SURTAX REVENUE BONDS DEBT SERVICE FUND REVENUE Code: 230010 FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Bud!!et Pro i ected Bud!!et NUSCELLANEOUSREVENUE 361100 Interest Income 0 (262) 95 0 200 200 361105 SBA Interest Earnings 0 1,030 3,489 3,000 7,500 7,500 TOTAL NUSCELLANEOUS REVENUE 0 768 3,584 3,000 7,700 7,700 NON-REVENUE SOURCES 381130 Interfund Trfr from 130 DST 0 389,390 842,702 1,030,844 1,030,844 1,032,844 384090 Debt Proceeds-Pub Fac Debt 0 296,000 126,780 0 0 0 TOTAL NON-REVENUE SOURCES 0 685,390 969,482 1,030,844 1,030,844 1,032,844 TOTAL DEBT SERVICE FUND 0 686,158 973,066 1,033,844 1,038,544 1,040,544 DISCRETIONARY SALES SURTAX REVENUE BONDS DEBT SERVICE EXPENDITURES Code: 230051 FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Bud!!et Proiected Bud!!et OPERATING EXPENDITURES 535205 Banle Charges 0 0 0 300 300 300 TOTAL OPERATING EXPENDITURES 0 0 0 300 300 300 DEBT SERVICE 707130 Principal- DST Series 2003 0 0 485,000 650,000 650,000 665,000 707230 Interest - DST Series 2003 0 0 321,770 380,844 380,844 367,844 707300 Other Debt Service Costs 0 0 1,300 2,700 2,700 2,700 707330 Cost ofIss-DST Series 2003 0 292,396 0 0 0 0 707331 Discount - DST Series 2003 0 929 0 0 0 0 909990 Unappropriated 0 392,833 0 0 0 4,700 TOTAL DEBT SERVICE 0 686,158 808,070 1,033,544 1,033,544 1,040,244 TOTAL DEBT SERVICE FUND 0 686,158 808,070 1,033,844 1,033,844 1,040,544 170 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ STORMW ATER UTILITY REVENUE BONDS DEBT SERVICE FUND This debt service fund is used to record debt service payments associated with the Stormwater Utility Revenue Bonds, Series 2003. The stormwater utility tax backed revenue bonds are for nineteen (19) years. The outstanding debt for this fund is $5,290,000 as of September 30,2005. STORMW ATER UTILITY REVENUE BONDS DEBT SERVICE FUND REVENUE Code: 263010 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Budeet Proiected Budeet MUSCELLANEOUSREVENUE 3611 00 Interest Income 0 0 28 37 230 200 361150 SBA Interest Earnings 0 0 471 264 80 80 TOTAL MUSCELLANEOUS REVENUE 0 0 499 301 310 280 NON-REVENUE SOURCES 381163 Interfund Trfr from 163 SUF 0 0 209,387 441,672 441,672 437,568 384263 Debt Proceeds - Stormwater Series 2003 0 0 230,000 0 0 0 TOTAL NON-REVENUE SOURCES 0 0 439,387 441,672 441,672 437,568 TOTAL DEBT SERVICE FUND 0 0 439,886 441,973 441,982 437,848 STORMW ATER UTILITY REVENUE BONDS DEBT SERVICE FUND EXPENDITURES Code: 263051 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Budeet Pro i ected Bndeet DEBT SERVICE 707163 Principal- Stormwater Series 2003 0 0 105,000 235,000 235,000 235,000 707263 Interest - Stormwater Series 2003 0 0 94,528 206,672 206,672 201,973 707300 Other Debt Service Costs 0 0 0 500 500 707360 Cost ofIss-Stormwater Series 2003 0 0 204,269 301 375 375 707361 Discount - Stormwater Series 2003 0 0 15,414 0 0 0 909990 Unappropriated 0 0 0 0 0 0 TOTAL DEBT SERVICE 0 0 419,211 441,973 442,547 437,848 TOTAL DEBT SERVICE FUND 0 0 419,211 441,973 442,547 437,848 171 HOME OF PELICAN ISLAND This Page Intentionally Left Blank 172 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ INTRODUCTION Capital improvements include streets, buildings, building improvements, new parks, park expansions/improvements, airport runways, infrastructure improvements, and major, one-time acquisitions of equipment. Projects in the Capital Improvement Program generally cost more than $50,000 and last at least five years. The capital project funds section consists of all capital improvement projects for Fiscal Year 2005-06. A separate Five-year Capital Improvement Program is located on page 201. The Capital Projects Funds include all of the City's "Pay as you go" and loan funded Capital Improvement Projects. Funding for the Fiscal Year 2005-06 projects is provided from Discretionary Sales Tax (DST), Local Option Gas Tax (LOGT), Recreation Impact Fee, and State and Federal grants. Project expenditures are accounted for in Capital Project Funds and the Airport Projects Fund, but they are presented in a consolidated manner in the budget document to facilitate review of capital projects as a whole. There are no operating costs projection associated with the Fiscal Year 2005-06 projects due to the fact that these projects are either for replacement purposes or for infrastructure improvements, which do not require maintenance. There is no significant nonroutine capital expenditures included in Fiscal Year 2005-06 capital improvements program. CAPITAL IMPROVEMENT FUND SOURCES AND USES OF FUNDS FOR FISCAL YEAR 2005 - 2006 REVENUES BY SOURCE Recreation Impact Fee- 25% Local Option Gas Tax 30% Discretionary Sales Tax 45% USES OF FUNDS Debt Service 15% Roads f 30% Public Facility 30% Recreation Facilities 25% 173 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI FISCAL YEAR 2005/2006 CAPITAL IMPROVEMENT FUND REVENUES BY SOURCE Local Option Gas Tax Fund $ 300,000 Discretionary Sales Tax Fund 454,693 Recreation Impact Fee Fund 245,000 TOTAL $ 999,693 CAPITAL IMPROVEMENT FUND EXPENDITURES BY TYPE Roads $ 300,000 Recreation Facilities 245,000 Public Facilities 300,000 Sub-total Capital Projects $ 845,000 Debt Service 154,693 TOTAL $ 999,693 174 ITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET CAPITAL IMPROVEMENTS BY PROJECT AND FUNDING SOURCE Local Discretionary Recreation Option Gas Sales Impact Tax Fund Tax Fund Fee Fund Total Road Imorovements Road Paving 150,000 150,000 Laconia Street Extension Design & Engineering 75,000 75,000 Fleming Street Extension Design & Engineering 75,000 75,000 Recreation Facilities Friendship Park Special Needs Playground 70,000 70,000 Barber Street Sports Complex Lighting at (4) Baseball Fields 150,000 150,000 Special Needs Access 25,000 25,000 Historic Train Depot Relocation (Estimated costs not available) Publie Facilities Public Works Compound Expansion Project, Phase I 300,000 300,000 Debt Service Heavy Equipment Lease 154,693 154,693 $ 300,000 $ 454,693 $ 245,000 $ 999,693 175 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE CITY OF SBB~STI~ . "T" ',^ . ~..,:~' ,~" ''''~''', ''';''''';'' ""." . . HOME OF PHICAN ISLAND This Page Intentionally Left Blank 176 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ MUNICIPAL GOLF COURSE The Sebastian Golf Course is located in the City of Sebastian off of Main Street at the West entrance to the Airport and provides recreational enjoyment for the citizens of Sebastian and the surronnding co=unities. The facility includes an IS-hole golf course that is 6,717 yards in length and par 72, driving range, putting and chipping green, restaurant, lounge, and fully stocked Pro Shop. The Golf Course is established as an enterprise fund ofthe city. The fund is divided into three areas: Administration, Green Division, and Carts Division. GOLF COURSE SUMMARY OF REVENUE / EXPENSES FY 05/06 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Descrintion Actual Actual Budeet Projected Budeet Total Revenues $ 1,400,152 $ 1,679,940 $ 1,764,573 $ 1,500,691 $ 1,608,584 Total GC Administration Division 607,815 679,842 1,062,420 975,504 949,989 Total GC Greens Division 536,741 534,850 592,932 655,419 545,571 Total GC Carts Division 93,328 83,735 109,221 108,178 113,024 Total Expenses $ 1,237,884 $ 1,298,427 $ 1,764,573 $ 1,739,101 $ 1,608,584 Net Revenue over (Expenses) $ 162,268 $ 381,513 $ $ (238,410) $ GOLF COURSE FUND REVENUE Code: 410010 The Fiscal Year 2005-2006 adopted budget for Golf Course fund revenue is $1,608,584. This compares to the 2004-05 projected Golf Course fund revenue of$I,500,691, an increase of$107,893 or 6.1 %. Proj ected FY 04-05 Descriotion Charges for services Non-operating revenues Grant revenues Total revenues and other sources FY 02-03 Actual $1,386,315 13,837 o $1,400,152 FY 03-04 Actual $1,436,004 176,360 67,576 $1,679,940 FY 04-05 Bud"et Revenue Adopted FY 05-06 Bud"et $ 1,588,584 $ 20,000 o $1,608,584 $ Difference $1,516,674 235,453 12,446 $1,764,573 $1,399,948 24,972 75,771 $1,500,691 188,636 (4,972) (75,771) 107,893 Fiscal Year 05-06 Adopted Budget: Major Current Level Changes from 2004-05 Projected Revenue Difference 1. Charges for services - Increase due to a projected increase in cart and greens fees, and resident/nonresident fees. $ 188,636 2. Non-operating revenues - Net decrease results from a reduction in insurance reimbursements for Hurricanes Frances and Jeanne. $ (4,972) 3. Grant revenues - Net decrease results from a reduction in grant reimbursements for Hurricanes Frances and Jeanne. (75,771) 177 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETII GOLF COURSE REVENUE Code: 410010 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descrintion Actual Actual Actual Budl!et Pro i ected Budl!et CHARGES FOR SERVICES 347501 Green Fees 432,525 457,660 478,383 525,000 485,000 580,000 347502 Cart Rentals 701,410 693,341 734,510 750,000 686,000 770,000 347510 Driving Range Fees 38,180 45,259 43,601 50,000 43,000 50,000 347512 Club Storage Fees 757 633 675 675 450 525 347513 Club Rentals Fees 758 2,006 2,208 2,200 1,850 1,900 347521 Membership Fees 105,240 87,014 74,648 69,789 70,000 63,139 347522 Handicap Fees 5,670 5,520 6,444 6,750 5,868 6,500 347523 Resident Card Fees 22,256 27,225 35,100 41,900 38,500 41,900 347530 Non-Taxable Sales 80 151 255 200 120 150 347540 Pro Shop Sales 80,186 80,246 71,491 81,000 81,000 80,000 347541 Cost of Sales-Pro Shop (57,514) (51,287) (48,628) (50,000) (40,000) (42,000) 362100 Rents and Royalties 29,798 29,476 26,959 32,000 21,000 28,510 369900 Other Miscellaneous Revenues 2,619 3,774 5,915 3,000 3,000 3,800 369941 Sales Tax Commissions 360 360 360 360 360 360 369945 Pro Lesson Fees 2,630 4,930 4,030 3,800 3,800 3,800 369995 Cash Over/Short 72 7 53 0 0 0 TOTAL CHARGES FOR SERVICES 1,365,027 1,386,315 1,436,004 1,516,674 1,399,948 1,588,584 NON-OPERATING REVENUE 361100 Interest Earnings 718 (41) (36) 0 250 0 361105 SBA Interest Eanlings 19,635 13,878 12,719 14,000 17,000 20,000 364100 Sale of Fixed Assets (233) 0 0 0 0 0 369200 Insurance Proceeds 490 0 163,677 79,330 7,722 0 389990 Appr. Reserve for Encumbrances 0 0 0 26,114 0 0 389995 Appr. from PY Retained Earnings 0 0 0 116,009 0 0 TOTAL NON-OPERATING REVENUE 20,610 13,837 176,360 235,453 24,972 20,000 GRANTS 331901 FEMA - Federal Grant 0 0 64,020 11,811 71,789 0 334901 FEMA - State Grant 0 0 3,556 635 3,982 0 TOTAL GRANT REVENUE 0 0 67,576 12,446 75,771 0 TOTAL GOLF COURSE REVENUES 1,385,637 1,400,152 1,679,940 1,764,573 1,500,691 1,608,584 178 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ GOLF COURSE ADMINISTRATION Administration is responsible for the management of the entire golf course. This includes, but is not limited to: preparing and administering a budget in excess of $l.5M; hiring, training and supervision of all employees; promoting the game of golf through lessons and clinics, tournaments and league play; golf shop operations including retail marketing; facility and clubhouse management including the restaurant, advertising and promotions; and golf course maintenance. This division handles all computer operations, monies, and reconciles and balances all cash operations, points of sale, tee times and the web site. FISCAL YEAR 2005 ACCOMPLISHMENTS ../ Sebastian Junior Golf Academy (offered during summer) had over 112 junior golfers in attendance. ../ Golf rounds increased by 10% from the 2004. ../ Golfpro shop sales increased by 8% from 2004. ../ All weeldy leagues continued to show growth. ../ The Sebastian Open, our premier event, was a huge success with over 150 players competing. ../ Acquisition of county water to clubhouse has been completed. ../ Redesigned and landscaped parking lot in conjunction with Collier Club. ../ Repairs to range netting, clubhouse and restrooms resulting from Hurricanes Frances and Jeanne have been completed. ../ All golf staff offering excellent customer service and friendliness to customers. FISCAL YEAR 2006 GOALS & OBJECTIVES ~ Strive for 65,000 rounds of golf for 2006. ~ Continue to offer, organize and operate professional tournaments and leagues. ~ Continue to offer a comprehensive Junior Golf Program ~ Offer a competitive golf pro shop. ~ Continue to work with all golf staff regarding unsurpassed customer service and professionalism. PERFORMANCE MEASUREMENT Actual Actual Actual Projected Projected SERVICE PROGRAM 2001/2002 200212003 200312004 200412005 2005/2006 NUMBER OF ANNUAL FEES SOLD Single Resident 71 63 54 50 42 Single Non-Resident 38 24 16 14 7 Family Resident 42 40 34 32 26 Family Non-Resident 18 10 12 10 10 ResidentlDiscount Cards 890 855 993 1,150 1,000 TOTAL ANNUAL FEES SOLD 1,059 992 1,109 1,256 1,085 NUMBER OF ROUNDS PLAYED Annual Fee Rounds 13,087 10,988 8,498 10,000 6,200 Daily Fee Rounds 47,122 52,340 52,318 58,000 60,000 TOTAL NUMBER OF ROUNDS PLAYED 60,209 63,328 60,816 68,000 66,200 Junior Golf Academy Attendees 104 112 112 112 112 Outside Tournaments 45 47 41 50 50 Sebastian Open Players 144 145 145 145 145 179 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PROGRAM BUDGET DESCRIPTION FOR THE SEBASTIAN GOLF COURSE STAFFING NATURE OF ACTIVITY 04/05 05/06 20.00% 20.00% General Snpervision - Provide effective, responsive and professional management, direction, control of daily golf operations, including training and forethought for innovative and oractica! imnrovements. 20.00% 20.00% Pro Shop - Provide fiiend!y, consistent quality service to the public. TIle result of tillS direc contact combined witll tile anlenities offered, produces customer satisfaction. 20.00% 20.00% Control of Course Plav - Provide for orderly starting of play, speed and flow of play, ano prevention of free play and abuse to golf course grounds, to eohance tile enjoyment of tile o"me 0" well 0" ,nl"v 20.00% 20.00% Golf Course Administration - Supervise all Golf Course operations, preparation of budget, supervision of capital improvement programs. 20.00% 20.00% Promote the Game of Golf - Provide golf instruction , junior and adult clinics, golJ tournanJents, charity events, speaking engagements, advertisements, and otller creative measures to attract and promote return play to Sebastian Golf Course 100.00% 100.00% GOLF COURSE ADMINISTRATION BUDGET SUMMARY The Fisca! Year 2005-2006 adopted budget for Golf Course Administration is $949,989. This compares to the 2004- 05 projected expenses of$975,504, a decrease of$25,515 or 2.6%. Proj ected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenses Budget Difference Personal Services $ 247,140 $ 302,065 $ 299,181 $ 295,687 306,214 10,527 Operating Expenses 223,267 293,962 382,517 372,627 320,011 (52,616) Capital Outlay - - 1,150 - - - Debt Service 137,408 83,815 306,690 307,190 307,190 - Contingency - - 72,882 - 16,574 16,574 Total $ 607,815 $ 679,842 $ 1,062,420 $ 975,504 $ 949,989 $ (25,515) Fiscal Year 05-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenses: Difference 1. Personal Services - Net increase due to a 25% decrease in health insurance premiums, a 5.5% increase for CW A emplnyees per CW A Union Contract and exempt employees per the Management Benefit Package, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ 10,527 2. Operating Expenses - Net decrease results in hurricane Frances and Jeanne repairs made in prior year. $ (52,616) 3. Capital Outlay - No forecasted capital outlay in FY 2005-06. $ - 4. Debt Service - In accnrdance with debt service scbedule. $ - 5. Contingency - The amount represents the savings from health insurance and worker1s compensation premiums reductions. $ 16,574 180 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETII PERSONAL SERVICES SCHEDULE GOLF COURSE ADMINISTRATION AND PRO SHOP Frr/E Projected Adopted PAY POSITION YEARS Expense Budget POSITION RANGE GRADE 03-04 04-05 05-06 04-05 05-06 Golf Course Director 52,670/95,129 81E 1.00 1.00 1.00 $ 58,500 $ 64,800 Head Golf Professional 32,186/58,131 29E 1.00 1.00 1.00 35,000 36,900 Asst. Head Golf Professional 16,815/30,370 11 1.00 0.00 0.00 Head Cashier 24,389 / 44,050 18B 1.00 1.00 1.00 31,500 34,000 Administrative Secretary 11.16/20.16 18 0.50 0.50 0.50 20,000 20,500 Assistant Cashier (P/T) 8.08/14.60 11 1.00 1.00 1.00 14,100 15,000 Assistant Cashier (TEMP) 0.00 0.50 0.50 8,300 8,500 Ranger/Starter (6 PIT) 6.34 /11.46 9 3.00 3.00 3.00 43,300 45,000 Ranger/Starter (2 TEMP) 1.50 1.00 1.00 11,000 11,500 9.00 8.00 8.00 TOTAL SALARIES $ 202,400 $ 216,200 TEMPORARY SALARIES 19,300 20,000 Overtime 1,600 1,500 Lesson Bonus 2,850 2,850 FICA Taxes 17,293 18,402 Deferred Compensatinn 11,642 12,605 Group Health Insurance Premium 23,004 16,004 Dependaot Health Ins Premium 9,833 10,605 Employee Assistaoce Program 300 300 Worker's Camp Insuraoce 7,365 6,748 Unemployment Insuraoce 100 1,000 Total Personal Services $ 295,687 $ 306,214 181 ITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET GOLF COURSE ADMINISTRATION DIVISION Code: 410110 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descriotion Actual Actual Actual Budect Proiected Budeet PERSONAL SERVICES: 511200 Regular Salaries 185,064 178,276 229,466 202,400 202,400 216,200 511300 Temporary Salaries 0 9,847 6,327 19,300 19,300 20,000 511400 Overtime 1,193 1,502 1,825 1,500 1,600 1,500 511500 Lesson Bonus 1,125 3,938 3,161 2,850 2,850 2,850 512100 FICA Taxes 13,870 14,322 14,525 17,293 17,293 18,402 512225 Deferred Compensation 9,448 10,407 10,692 11,642 11,642 12,605 512301 Group Health InsurWlce Premium 12,890 13,294 18,983 23,004 23,004 16,004 512305 Dependant Health Ins Premium 5,291 5,508 7,930 9,833 9,833 10,605 512309 Employee Assistance Program 252 257 252 300 300 300 512400 Worker's Camp Insurance 11,892 8,952 8,904 10,059 7,365 6,748 512500 Unemployment Insurance 642 837 0 1,000 100 1,000 TOTAL PERSONAL SERVICES 241,667 247,140 302,065 299,181 295,687 306,214 OPERATING EXPENSES: 533100 Professional Services 0 0 1,075 1,075 1,075 1,075 533200 Audit Fees 7,180 3,331 2,779 2,779 2,779 1,328 533201 Admin Services provided by OF 38,088 5,088 38,088 38,088 38,088 47,000 533410 Environmental Services 1,885 1,794 2,246 2,000 2,000 750 533415 Janitorial Services 1,440 690 0 3,600 3,600 3,600 533420 Pest/Weed Control 168 126 140 168 168 168 533440 Electronic Security Services 381 478 355 400 468 470 534000 Travel and Per Diem 0 24 0 200 0 0 534101 Telephone 6,041 2,256 4,176 2,202 5,200 5,200 534105 Cellular Telephone 0 0 398 360 360 360 534110 Internet Access 1,805 0 180 100 160 160 534120 Postage 145 102 105 200 150 150 534310 Electric 29,262 31,927 33,209 31,000 28,000 28,000 534320 Watcr/Sewer 573 525 622 13,925 8,000 8,000 534380 Trash Pickup/Hauling, Etc. 1,545 1,147 0 0 465 0 534445 Airport Property Lease 120,000 120,000 150,000 120,000 120,000 175,000 534500 Insurance 34,386 10,871 14,131 13,036 8,600 9,800 534610 R & M - Buildings 4,105 3,120 5,898 117,611 117,611 4,000 534630 R & M - Office Equipment 3,352 921 4,485 2,200 2,451 3,500 534845 Golf Course Promotions 3,075 2,075 2,504 2,500 2,200 2,000 534846 Golf Course Advertising 5,406 8,900 8,266 7,000 7,000 6,000 535200 Departmental Supplies 2,449 4,047 2,465 3,000 3,000 3,000 535205 Bank Charges 16,187 18,740 16,859 15,000 15,000 15,000 535210 Computer Supplies 612 741 622 750 1,300 750 535220 Cleaning Supplies 1,171 2,055 1,453 1,100 1,100 900 535230 Small Tools and Equipment 208 0 28 0 52 0 535250 Building Supplies 115 85 96 100 100 100 535270 Uniforms and Shoes 271 230 287 200 209 0 535410 Dues and Memberships 913 931 650 700 650 700 535420 Books and Publications 128 133 145 0 145 0 535450 Training and Education 0 0 0 200 0 0 535710 Non-Ad Valorem Tax 2,935 2,930 2,700 3,023 2,696 3,000 TOTAL OPERATING EXPENSES 283,826 223,267 293,962 382,517 372,627 320,011 CAPITAL OUTLAY: 606400 Vehicles and Equipment 3,116 0 0 1,150 0 0 TOTAL CAPITAL OUTLAY 3,116 0 0 1,150 0 0 DEBT SERVICE: 707145 Principal - Golf Course 0 0 0 240,000 240,000 250,000 707245 Interest - Golf Course 112,803 137,408 83,815 66,690 66,690 56,690 707300 Other Debt Service Costs 0 0 0 0 500 500 909901 Contingency 0 0 0 72,882 0 16,574 TOTAL DEBT SERVICE 112,803 137,408 83,815 379,572 307,190 323,764 TOTAL GOLF COURSE ADMINISTRATION 641,412 607,815 679,842 1,062,420 975,504 949,989 182 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE GOLF COURSE GREENS DIVISION The Golf Course Greens Division is responsible for administration of an independent golf course maintenance contract which will ensure that the overall care and quality of the golf course is compatible to maintaining high standards, thus ensuring a quality golf course with excellent turf conditions which will guarantee repeat play from our customers, as well as create an excellent image and respectability among the golf course community throughout the State of Florida. FISCAL YEAR 2005 ACCOMPLISHMENTS ./' Repairs to the Maintenance Barn from Hurricanes Frances and Jeanne have been completed. ./' All trees that were lost from Hurricane Frances and Jeanne have been replaced. ./' Irrigation control panel damaged during Hurricane Frances and Jeanne has been replaced ./' Continued Brazilian pepper tree removal program. ./' Driving range improvement program executed. ./' Golf Course condition remained in excellent shape and playability. FISCAL YEAR 2006 GOALS AND OBJECTIVES ~ Continue identifying areas that need improvement and carry out plans to improve such areas on the golf course. ~ Track and monitor all equipment preventative maintenance and repairs. ~ Continue to evaluate horticultural and turf practices in order to produce the best possible playing conditions. PERFORMANCE MEASURES Projected Projected Performance Indicators 2004/2005 2005/2006 Greens (Acres) 4 4 Tees (Acres) 5 5 Fairways (Acres) 35 35 Rough (Acres) 60 60 Sand Bunkers (Acres) 5 5 Lakes and Ponds (Linear Feet) 10,000 10,000 Non-Play Area (Acres) 18 18 Holes Maintained 18 18 PROGRAM BUDGET DESCRIPTION FOR THE GOLF COURSE GREENS DIVISION Sl'AFFINU NA, ACl1VITY U4/U5 U5/UO 70.00% 75.00% Golf Course Maintenance - Provide administrative oversight of independent golf course maintenance contract which provides daily turf care resulting in the quality appearance and playability of the golf course. Keeping the golf course in the best possible condition througbout the year adds to the enjoyment of the customers and insures return play. 30.00% 25.00% Eauioment Maintenance - Continue tracking equipment use and repair to insure prope maintenance and useabiltiy of equipment. 100.00% 100.00% 183 ITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE GOLF COURSE GREENS DIVISION BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for Golf Course Greeus Divisiou is $545,571. This compares to the 2004-05 projected expeuses of$655,419, a decrease of$109,848 or 16.8%. Proj ected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expeuses Budget Difference Operatiug Expeuses $ 524,319 $ 534,850 $ 546,018 $ 547,860 $ 545,571 $ (2,289) Capital Outlay 1,100 - 46,914 107,559 - (107,559) Non-Operating 11,322 - - - - - Total $ 536,741 $ 534,850 $ 592,932 $ 655,419 $ 545,571 $ (109,848) Fiscal Year 05-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenses: Difference 1. Operating Expenses - Net decrease results from a reduction in R & M Irrigation Systems. Irrigation system was damaged during Hurricanes Frances & Jeanne. $ (2,289) 2. Capital Outlay - No forecasted capital outlay in FY 2005-06. $ (107,559) 3. Non-Operating - No forecasted non-ooerating exoeuses for FY 2005-06. $ - CAPITAL OUTLAY SCHEDULE GOLF COURSE GREENS DIVISION Priority EXPENDITURES PER FISCAL YEAR Numher Descrintion 2005-06 2006-07 2007-08 2008-09 2009-10 TOTAL 1 Asphalt Parking Lot $ $ 12,000 $ $ $ - $ 12,000 2 Carry All 5,200 5,200 3 Mig Welder 3,000 3,000 4 Rotary Mower 22,000 22,000 5 Sand Pro 12,000 12,000 6 Greens Mower 22,000 22,000 7 Tractor 15,000 15,000 $ - $ 20,200 $ 22,000 $ 34,000 $ 15,000 $ 91,200 184 ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI! GOLF COURSE GREENS DIVISION Code: 410120 FY 05/06 Account FY 01/02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Bud!!et Proiected Bud!!et OPERATING EXPENSES 533440 Electronic Security Services 386 378 380 450 464 500 533445 Groundskeeping Service 475,349 482,479 482,479 482,4 72 482,472 496,946 534310 Electric 18,129 15,930 17,455 18,000 17,500 18,000 534610 R & M - Buildings 1,863 2,254 1,562 1,500 800 1,000 534640 R & M-Operating Equipment 8,241 6,989 12,936 13,000 13,000 13,000 534680 R & M - Irrigation Systems 9,933 12,382 11,910 26,446 26,446 12,000 534685 R & M - Grounds Maintenance 996 1,438 5,150 1,500 4,578 1,500 535200 Departmental Supplies 3,068 2,039 2,673 2,300 2,300 2,300 535220 Cleaning Supplies 199 349 124 100 100 100 535230 Small Tools and Equipment 272 70 90 150 100 125 535250 Building Supplies 76 11 91 100 100 100 TOTAL OPERATING EXPENSES 518,512 524,319 534,850 546,018 547,860 545,571 CAPITAL OUTLAY 606400 Vehicles and Equipment 31,656 1,100 0 46,914 107,559 0 TOTAL CAPITAL OUTLAY 31,656 1,100 0 46,914 107,559 0 NON-OPERATING EXPENSES 909541 Intrafund Trfr to GC Capital 0 11,322 0 0 0 0 909901 Contingency 0 0 0 0 0 0 TOTAL NON-OPERATING EXPENSES 0 11,322 0 0 0 0 TOTAL GREENS DIVISION 550,168 536,741 534,850 592,932 655,419 545,571 185 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE GOLF COURSE CARTS DIVISION The Golf Course Carts Division many times provides the fIrst and last contact with customers. They maintain golf carts in operational and clean condition for customers, services driving range and water station, maintains and cleans all surrounding areas including the cart barn, cart staging area, cart wash area, starter station, locker room and driving range. Facilitates preventative maintenance on golf carts including battery checks, greasing and tire pressure. FISCAL YEAR 2005 ACCOMPLISHMENTS ./ Maintained fleet of 85 electric golf cars, including 516 batteries, 344 tires and 170 grease fittings. ./ Maintained, cleaned and kept organized the following areas: cart bam, starter station, water station, locker room, driving range tee and surrounding areas, on course restrooms and cart staging area. ./ Maintained and cleaned driving range practice golf balls, driving range cart, ranger cart and beverage cart. ./ Repairs to cart bam, starter stations, water station and lockers from Hurricanes Frances and J eanoe have been completed. ./ Maintained a high level of customer service. FISCAL YEAR 2006 GOALS AND OBJECTIVES ~ Continue to maintain carts, complete with detailing, battery maintenance, tires, etc. ~ Continue to maintain cart barn, starter's station, water station & surrounding areas ~ Continue to maintain driving range balls, keeping good shape, presentable for public use. ~ Continue to provide the best possible customer service. ~ Training for golf staff in CPR and AED. PERFORMANCE MEASURES Projected Projected Performance Indicators 2004/2005 2005/2006 Club Car Electric Golf Carts 84 84 Tires Maintained 336 348 Grease Fittings Maintained 504 504 Range Carts 1 1 Ranger Carts 1 1 Batteries Maintained 512 512 Beverage Carts 1 1 PROGRAM BUDGET DESCRIPTION FOR THE GOLF CART DIVISION STAFFING NATURE OF ACTIVITY 04/05 05/06 40.00% 40.00% General Maintenance and Care of Golf Carts - Clean and maintain golf carts in operational condition for guests use and maintain operational cart barn. 25.00% 25.00% Golf Course Facilities - Maintenance and care of Cart Barn, Driving Range, Water Station, and general area around Golf Shoo and starter area. 35.00% 35.00% Customer Service - Provide unsurpassed customer service to our members. 100.00% 100.00% 186 ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ GOLF COURSE CARTS DIVISION BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for Golf Course Carts Division is $113,024. This compares to lbe 2004- 05 projected expenses of $108,178, a increase of$4,846 or 4.5%. Amended Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenses Budget Difference Personal Services $ 39,166 $ 30,332 $ 55,271 $ 54,326 $ 56,374 $ 2,048 Operating Expenses 54,162 53,403 53,950 53,852 54,450 598 Capital Outlay - - - - 2,200 2,200 Total $ 93,328 $ 83,735 $ 109,221 $ 108,178 $ 113,024 $ 4,846 Fiscal Year 05-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenses: Difference 1. Personal Services - Increase mainly due to a 5.5% increase for CWA employees per CW A Union Contract and a decrease in worker's compensation premium. $ 2,048 2. Operating Expenses - Increase results from additional department supplies. $ 598 3. Capital Outlay - Increase due to Range Picker per five (5) year capital outlay schedule ?,200 PERSONAL SERVICES SCHEDULE GOLF COURSE CART DIVISION FITIE Projected Adopted PAY POSITION Expense Budget POSITION RANGE GRADE 03-04 04-05 05-06 04-05 05-06 Golf Course Attendant (I PIT) 8.08/14.60 11 0.50 0.50 0.50 $ 13,000 $ 14,100 Cart Attendants (4)(P IT) 6.34 111.46 9 1.00 2.00 2.00 22,500 23,500 Cart Attendants (TEMP) 2.00 1.00 1.00 13,000 13,200 3.50 3.50 3.50 TOTAL SALARIES $ 48,500 $ 50,800 OVERTIME FICA EMPLOYEE ASSISTANCE PROGRAM WORKER'S COMPENSATION TOTAL PERSONAL SERVICES 600 3,603 92 1,531 54,326 $ 300 3,909 92 1,273 56,374 $ 187 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ CAPITAL OUTLAY SCHEDULE GOLF COURSE CART DMSION Priority Number Descriotion 2005-06 2006-07 2007-08 2008-09 2009-10 TOTAL 1 Range Picker $ 2,200 $ $ - $ $ $ 2,200 2 Golf Ball Washer 1,900 - $ 1,900 $ 2,200 $ 1,900 $ - $ $ - $ 4,100 GOLF COURSE CARTS DIVISION Code: 410130 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Bude:et Projected Bude:et PERSONAL SERVICES 511200 Regular Salaries 34,862 35,476 20,127 35,500 35,500 37,600 511300 Temporary Salaries 0 0 7,177 13,000 13,000 13,200 511400 Overtime 458 860 816 300 600 300 512100 FICA Taxes 2,702 2,780 2,13\ 3,733 3,603 3,909 512309 Employee Assistance Program 46 50 81 92 92 92 512400 WorIcer's Comp Insurance 0 0 0 2,646 1,531 1,273 TOTAL PERSONAL SERVICES 38,068 39,166 30,332 55,271 54,326 56,374 OPERATING EXPENSES 534420 Equipment Leases 52,250 52,250 52,250 52,250 52,250 52,250 534610 R & M - Buildings 90 385 280 500 502 500 534640 R & M-Operating Equipment 784 730 471 500 500 1,000 535200 Departmental Supplies 5,272 698 365 500 400 500 535220 Cleaning Supplies 57 60 29 100 100 100 535230 Small Tools and Equipment 108 39 8 100 100 100 TOTAL OPERATING EXPENSES 58,561 54,162 53,403 53,950 53,852 54,450 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 2,200 TOTAL CAPITAL OUTLAY 0 0 0 0 0 2,200 TOTAL CARTS DlVISION 96,629 93,328 83,735 109,221 108,178 113,024 188 ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETI MUNICIPAL AIRPORT City of Sebastian operates a 625 acres municipal airport through the establishment of an enterprise fund. The airport property was deeded to the city in 1959 by the federal government. The main source of revenue to support the airport operations is lease revenue. The airport receives federal and state government grants to fund airport capital proj ects, which are accounted in the city's capital improvement fund. Since the year 2000, the Airport has been involved in over $10 million in capital improvements, all of which to better develop the facilities and economic growth. AIRPORT FUND REVENUE Code: 450010 The Fiscal Year 2005-2006 adopted budget for Airport fund revenue is $406,801. This compares to the 2004-05 projected Airport fund revenue of$301,539, an increase of $ 105,262 or 34.9%. Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Descriotion Actual Actual Budget Revenue Budget Difference Operating revenue 167,676 189,674 424,073 285,299 390,551 105,252 Intergovernmental - 32,000 - - - - Non-operating revenues 7,953 22,963 8,020 16,240 16,250 10 Total revenues and other sources 175,629 244,637 43? ,093 301,539 406,801 105,262 Fiscal Year 05-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Revenue: Difference 1. Operating revenue - Increase due primarily to lbe Golf Course Lease $ 105,252 2. Intergovernmental- No forecasted intergrovenmental revenue for FY 2005-06. $ - 3. Non-oneratin!! revennes - Slight increase in interest. $ 10 189 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ AIRPORT REVENUE Code: 450010 FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Budl!:et Proiected Budl!:et OPERATING REVENUE 3625XX Rents and Royalties 167,061 160,695 183,164 202,426 213,389 330,419 369900 Other Miscellaneous Revenues 11,682 6,981 6,510 221,647 71,910 60,132 TOTAL OPERATING REVENUE 178,743 167,676 189,674 424,073 285,299 390,551 NON-OPERATING REVENUE: INTERGOVERNMENTAL SOURCES 334451 Airport - FOOT JP A Revenue 0 0 32,000 0 0 0 TOTAL INTERGOV'T SOURCES 0 0 32,000 0 0 0 OTHER NON-OPERATING REVENUE: 361100 Interest Earnings 448 (42) 81 20 240 250 361105 SBA Interest Earnings 10,767 7,995 11,010 8,000 16,000 16,000 364100 Sale of Fixed Assets 0 0 (274) 0 0 0 366000 Contributions & Donations 0 0 12,146 0 0 0 389995 Appr. from PY Retained Earnings 0 0 0 0 0 0 TOTAL OTHER NON-OPERATING REVENUE 11,215 7,953 22,963 8,020 16,240 16,250 TOTAL NON-OPERATING REVENUES 11,215 7,953 54,963 8,020 16,240 16,250 TOTAL AIRPORT REVENUES 189,958 175,629 244,637 432,093 301,539 406,801 190 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ AIRPORT ADMINISTRATION The Airport Director is responsible for Airport Operations and compliance issues with the Federal Aviation Administration and the Florida Department of Transportation; airport related capital improvement programs execution and monitoring, tenant relations, and economic development of Corporate Park West and other airport properties. FISCAL YEAR 2005 ACCOMPLISHMENTS ,/ Completed Airport, Public Works, Engineering and Administrative Facility. ,/ Completed Police Evidence Compound. ,/ Completed the Reactivation of Runway 8-26 (Formerly 9-27). ,/ Completed the total renovation of Taxiway "A" ,/ Facilitated the leasing of 18 acres of airport property for commercial development. ,/ Secured over $2.1M in grant funding from Florida Department of Transportation (FDOT) and the Federal Aviation Administration (FAA). FISCAL YEAR 2006 GOALS AND OBJECTIVES )> Administration of the Airport in accordance with Federal, State and Local regulations. )> Revise Joint Automated Capital Improvement Program (JACIP), via partnership with Florida Department of Transportation and Federal Aviation Administration. )> Coordination of safety and logistics associated with airport construction activities. )> Monitoring of airport lease agreements with Finance and Legal departments. )> Promotion of open and positive relations with airport users and citizens. )> Complete construction of Corporate Park Drive. )> Complete airfield sigoage and taxiway lighting. )> Complete airport business plan. PERFORMANCE MEASURES Actual Actual Actual Proj ected Projected Perfonnance Indicators 200112002 2002/2003 2003/2004 2004/2005 2005/2006 Number of Based Aircraft 50 50 85 90 85 Number of Aircraft Operations 47,000 48,000 58,000 62,000 62,000 Number of Development Acres 188 190 218 218 ?30 Airport Leasebold Revenues N/A N/A $183,164 $213,389 $330,419 191 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE PROGRAM BUDGET DESCRIPTION FOR THE AIRPORT STAFFING NATURE OF ACTIVITY 04/05 05/06 10.00% 10.00% Federal Aviation Comuliancc - Conduct operations at the Airport in accordance with Federal Aviation Regulations. 40.00% 35.00% Canital Imorovement Proiect Execution and MonitorinI! - Execute and monitor Capital Improvement Projects. Prepare and submit a Five-Year Capital Improvement Program in accordance with Regulations. Prepare and apply for Florida Department of Transportation Airoort Imoroyement Grants for Canital Imorovement Proiects and eoniumen!. 15.00% 15.00% Tenant and Public Relations - Monitor and execute Tenant Lease agreements. Provide dispute resolution regarding airport regulations. Maintain contact with Airport users and citizens, respond to questions and complaints and provide information to all parties about rules, rpo" 35.00% 40.00% Airnort Maintenance - Mow Airport, herbicide runways and taxiways, maintain runway lighting system. Supervise runway maintenance and Scrub Jay mitigationlHabitat Conservation Area. Clear and maintain runway approacbes and perform daily Airport inspections. 100.00% 100.00% AIRPORT ADMINISTRATION BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for the Airport is $406,801 This compares to the 2004-05 projected expenses of$341,934, an increase of$64,867 or 15%. Proj ected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenses Budget Difference Personal Services $ 118,349 $ 148,299 $ 202,024 $ 200,424 $ 205,854 $ 5,430 Operating Expenses 82,097 57,575 107,564 136,510 157,284 20,774 Capital Outlay 2,459 - 5,000 5,000 - (5,000) Non-Operating 152,000 25,000 117,505 - 43,663 43,663 Total $ 354,905 $ 230,874 $ 432,093 $ 341,934 $ 406,801 $ 64,867 Fiscal Year 05-06 Adopted Budget: Major Current Leyel Changes from Fiscal Year 2004-05 Projected Expenses: Difference 1. Personal Services - Net increase due to a 25% decrease in health insurance premiums, a 5.5% increase for CW A employees per CW A Union Contract and exempt employees per the Management Benefit Package, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ 5,430 2. Operating Expenses - Net increase results from an increase in general fund administrative charges. $ 20,774 3. Capital Outlay - No forecasted capital outlay for FY 2005-06. $ (5,000) 4. Non-Oueratin~ - This amount represents the aworts contingency. $ 43,663 192 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ PERSONAL SERVICES SCHEDULE AIRPORT ADMINISTRATION POSITION Airport Director Airport Operations Specialist ][] Maintenance Worker I Intern Receptionist PAY RANGE 52,670 1 95,129 24,389 1 44,050 22,099/39,912 New Position GRADE 81E 18B 14B FITIE POSITION YEARS 03-04 04-05 05-06 1.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 0.50 0.50 0.50 0.00 0.00 0.50 2.50 3.50 4.00 TOTAL SALARIES Projected Adopted Expense Budget 04-05 05-06 $ 55,800 $ 60,700 36,000 38,000 35,773 39,500 8,400 8,400 7,312 $ 135,973 $ 153,912 (2,881) 3,000 3,000 11,122 12,019 290 200 11,922 12,726 17,976 12,836 5,126 5,873 46 69 14,969 8,100 $ 200,424 $ 205,854 Salaries - Contra Account Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Camp Insurance Total Personal Services 193 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGETII AIRPORT ADMINISTRATION Code: 450110 FY 05/06 Account FYOll02 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Descriotion Actual Actual Actual Budect Proiected Budect PERSONAL SERVICES 511200 Regular Salaries 50,192 83,298 106,196 135,973 127,573 145,512 511205 Salaries - Contra Account 0 0 (402) 0 0 (2,881) 511300 Temporary Salary 0 3,284 7,468 0 8,400 8,400 511400 Overtime 0 1,847 1,812 4,600 3,000 3,000 512100 FICA Taxes 3,622 6,528 7,492 11,122 11,122 12,019 512215 Clothing Allowance 0 100 100 290 290 200 512225 Deferred Compensation 3,998 4,666 8,048 11,922 11,922 12,726 512301 Group Health Insurance Premium 4,950 8,876 8,925 17,976 17,976 12,836 512305 Dependant Health Ins Premium 2,693 2,863 667 5,126 5,126 5,873 512309 Employee Assistance Program 23 42 46 46 46 69 512400 Worker's Camp Insurance 2,351 6,845 7,947 14,969 14,969 8,100 TOTAL PERSONAL SERVICES 67,829 118,349 148,299 202,024 200,424 205,854 OPERATING EXPENSES 533200 Audit Fees 991 1,294 7,785 7,800 7,760 6,273 533201 Admin Services provided by GF 32,114 32,114 2,114 32,114 47,000 77,000 533400 Other Contractual Services 1,527 1,014 127 500 0 0 533420 Pest/Weed Control/Mowing 0 1,259 1,750 4,000 4,000 4,000 534000 Travel and Per Diem 4,721 4,346 5,885 5,350 5,350 5,244 534101 Telephone 781 217 200 400 200 200 534105 Cel1ular Pbooe 1,307 1,424 1,671 1,200 1,300 1,300 534110 Internet Access 138 0 51 100 100 100 534120 Postage 270 554 151 200 200 200 534310 Electric 1,797 2,421 1,810 1,600 1,300 1,600 534420 Equipment Leases 0 0 110 500 500 500 534500 Insurance 5,992 5,555 4,461 4,800 13,442 20,942 534620 R & M-VehicJes 299 473 550 500 1,000 1,000 534630 R & M-Offiee Equipment 0 0 382 0 1,200 1,200 534640 R & M-Operating Equipment 1,738 3,024 3,500 3,000 3,000 3,000 534681 R & M-Fencing 0 0 0 15,500 15,500 0 534685 R & M-Grounds Maintenance 8,962 7,780 3,488 3,000 4,000 4,000 534825 Advertising Expenditures 0 0 500 3,000 2,774 3,000 534995 Litigation Expenses 0 0 0 0 226 0 535200 Departmental Supplies 2,089 841 1,030 800 800 800 535210 Computer Supplies 45 436 411 500 300 300 535230 Small Tools and Equipment 2,224 2,287 1,126 2,000 2,000 2,000 535260 Gas and Oil 855 2,600 5,546 5,000 9,000 9,000 535270 Uniforms & Shoes 0 444 320 700 700 700 535410 Dues and Memberships 2,140 1,385 1,510 1,650 1,650 1,800 535420 Books and Publications 0 0 350 200 200 200 535450 Training and Education 2,475 1,485 1,875 2,150 2,150 1,925 535710 Non-Ad Valorem Tax 11,170 11,144 10,872 11,000 10,858 11,000 TOTAL OPERATING EXPENSES: 81,635 82,097 57,575 107,564 136,510 157,284 CAPITAL OUTLAY: 606400 Vehicles nnd Equipment 25,001 2,459 0 5,000 5,000 0 TOTAL CAPITAL OUTLAY: 25,001 2,459 0 5,000 5,000 0 NON-OPERATING EXPENSES 909545 lntrafund Trfr to AP Capital 0 152,000 25,000 13,917 0 0 909901 Contingency 0 0 0 103,588 0 43,663 TOTAL NON-OPERATING EXPENSES 0 152,000 25,000 11 7,505 0 43,663 TOTAL AIRPORT ADMINISTRATION 174,465 354,905 230,874 432,093 341,934 406,801 194 ~CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ BUILDING DEPARTMENT The Building Department effectively and progressively promotes and provides professional plans review, permitting and inspection of building construction to ensure a safe built environment for the City of Sebastian. This is facilitated through the intake of permit requests for building and land improvements. The permit application and plans are tracked through plan review, fees are calculated and permits are issued when plans are fully approved. Field inspections are scheduled, performed and recorded daily. Upon completion of inspections, a Certificate of Occupancy is issued. The Building Department enforces all state and local codes that pertain to the construction industry. Contractor licensing, checks and administers the registration of licensed contractors and also sends new contractor license applications to the Construction Board for final approval. Starting October 1, 2005, the Building Department will operate as an enterprise fund. A one-time transfer of building department residual operating fund balance will be made based on the balance as of September 30, 2005. BUILDING DEPARTMENT REVENUE Code: 480010 The Fiscal Year 2005-2006 adopted budget for the Building Department fund revenue is $2,005,090. This compares to the 2004-05 projected Building Department fund revenue of $1,025,925, an increase of$979,165 or 95.4%. Projected Adopted FY 04-05* FY 05-06 Revenue Budget $1,025,925 $1,178,600 826,490 $ 728,379 $1,688,721 $1,070,283 $1,025,925 $2,005,090 $ FY 02-03' Actual $ 728,379 FY 03-04* Actual $1,688,721 FY 04-05' Budget $1,070,283 Difference $ 152,675 826,490 979,165 Description Operating revenue Non-operating revenues Total revenues and other sources Fiscal Year 05-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Revenue: Difference 1. Operating revenue - Increase results from building permit fees, reinspection fees, plumbing permits, mechanical permits and plan checking fees. $ 152,675 2. Non-operating revenues - Increase results from the transfer of building department operating fund balance from the General Fund as well as the projection for the interest revenue. $ 826,490 * Information presented for FY 02-03 Actual, FY 03-04 Actual, FY 04-05 Budget and Projected FY 04-05 Revenue, are for comparison purpose only. The Building Department is part of the General Fund for these fiscal years, therefore, these numbers are also included in the General Fund budget presentation. 195 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE BUILDING DEPARTMENT REVENUE Code: 480010 FY 05/06 Account FY 02-03 * FY 03/04* FY 04/05* FY 04/05* Adopted Number Description Actual Actual Budl!et Proiected Budl!et OPERATING REVENUE 321050 Contractor License 29,255 33,586 32,850 25,000 25,000 321150 Contractor License - Penalties 0 0 0 650 700 322050 Building Permits 514,586 1,209,600 670,437 760,880 762,500 322075 Reinspection Fees 23,730 29,624 38,60 I 29,380 40,000 322100 Land Clearing Permits 29,502 41,925 35,370 28,170 40,000 322150 Tree Removal Permits 3,460 4,260 4,790 1,380 1,200 322200 Electrical Permits 59,293 87,953 66,905 32,990 50,000 322225 Plumbing Permits 55,976 83,353 65,532 36,670 50,000 322250 Mechanical Permits 201 75,611 71,354 23,780 50,000 322300 Fencing Permits 3,550 8,344 10,650 8,385 8,000 322400 Irrigation Permits 225 167 218 480 400 322500 Sign Permits 1,769 4,480 4,433 4,920 4,800 329400 Plan Checking Fees 6,832 109,818 69,143 73,240 90,000 347556 Capital Facility Admin Facility Impact Fee 0 0 0 0 56,000 TOTAL OPERATING REVENUE 728,379 1,688,721 1,070,283 1,025,925 1,178,600 OTHER NON-OPERATING REVENUE: 361105 SBA Interest Earnings 0 0 0 0 24,000 381001 Transfer from General Fund 0 0 0 0 802,490 TOTAL OTHER NON-OPERATING REVENUE 0 0 0 0 826,490 TOTAL BUILDING DEPARTMENT REVENUES 728,379 1,688,721 1,070,283 1,025,925 2,005,090 * Information presented for FY 02/03 Actual, FY 03/04 Actual, FY 04/05 Budget, and FY 04/05 Projected are fo comparison purpose only. The Building Department is part of the General Fund for these fiscal years, therefore, these numbers are also included in the General Fund budget presentation. 196 ICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ BUILDING DEPARTMENT ADMINISTRATION FISCAL YEAR 2005 ACCOMPLISHMENTS ,,/ Implemented and carried out post-disaster inspection and recovery efforts resulting from Hurricanes Frances and Jeanne. ,,/ Processed and issued numerous hurricane repair permits with no fee to November 24, 2004. ,,/ Processed and issued and unprecedented amount of new construction permits that was submitted prior to the County impact fee increase on September 1,2004. ,,/ Implemented a plan tracking software package upgrade that streamlined the permit process. ,,/ Provided continuing education for Building Department staff to keep abreast of new code developments, FISCAL YEAR 2006 GOALS AND OBJECTIVES >- Increase timeliness and delivery of permit services with a turn around time of no more than IS working days. >- Provide customer service training and continuing education to meet minimum state licensing requirements. >- In coop'eration with Code Enforcement, increase the enforcement of State contracting laws and City Ordinances, >- Re-construct the Building Department web site and include the IMS web page program that allows online access to Building Department information. >- Develop a procedure for following up on expired permits. >- Begin process of archiving building permit history into laserfiche. PERFORMANCE MEASURES Actual Actual Actual Proj ected Proj ected Performance Indicators 2001/2002 2002/2003 2003/2004 2004/2005 2005/2006 Residential permits issued 340 N/A 571 550 1,200 Commercial permits issued 11 N/A 27 12 23 Other permits issued 12 N/A 3,650 4,000 8,000 Total number of inspections 10,367 12,431 12,841 12,000 25,500 Total number of reinspections 1,370 678 2,092 1,000 3,800 Number of contractor licensing requests 1,500 1,500 1,300 1,500 1,000 Number oftests given 50 129 70 200 70 Number of Professional licenses processed 400 300 600 400 600 Expired permits processed N/A N/A N/A N/A 500 Building permits turn around time (working days) N/A N/A N/A 15 15 197 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE PROGRAM BUDGET DESCRIPTION FOR THE BUILDING DEPARTMENT STAFFING NATURE OF ACTIVITY 04/05 05/06 5.00% 8.00% Administration - The Director enforces all Florida Building Codes. Sebastian City and Land Development Codes related to construction. Courtesy inspections are done as well as inspecting and issuing land clearing and tree removal nennits. Anmoval of all denartment exncnditures and nreoarinl! the annual budl!ct. 30.00% 30.00% Permittine - Accepting permits with fees, issuing permits, scheduling and posting of inspections, closing out permits when completed. issuing the certificate of occupancy. and answering questions concerning building permits. 27.50% 12.00% Plan Review - The reviewing of all building plans for code approval, including structural, electrical, plumbing and mechanical. Also reviews all zoning on residential building applications. 27.50% 42.00% BuiIdine: and Alteration Inspection - On-site inspections for commercial and residential including structural, electrical, plumbing, and mechanical, as well as answer code book questions for builders and general public. 10.00% 5.00% Contractor Licensinl! - Issuance of all contractor licenses on a daily basis, accept applications to go beforE the Construction Board for testing approval, accept and approve in-house applications for licensing of non tested trades, letters of reciprocity and grandfathering from Indian River County and check permit applications for properly licensed and up to date contractors. 0.00% 2.00% Following up on expired permits and unsafe structures. 0.00% 1.00% Scanning plans to laserfiche for permanent record keeping 100.00% 100.00% BUILDING DEPARTMENT BUDGET SUMMARY The Fiscal Year 2005-2006 adopted budget for the Building Department is $2,005,090 This compares to the 2004-05 projected expenses of$587,873, an increase of$I,417,217 or 241.1 %. Amcnded Projected Adopted FY 02-03 FY 03-04 FY 04-05 FY 04-05 FY 05-06 Actual Actual Budget Expenditures Budget Difference Personal Services $ 386,922 $ 497,344 $ 546,887 $ 534,187 $ 623,235 $ 89,048 Operating Expenses 22,015 20,892 33,767 39,926 275,971 236,045 Capital Outlay - - 15,700 13,760 39,900 26,140 Non-Operating - - - - 1,065,984 1,065,984 Total $ 408,937 $ 518,236 $ 596,354 $ 587,873 $ 2,005,090 $ 1,417,217 Fiscal Year 05-06 Adopted Budget: Major Current Level Changes from Fiscal Year 2004-05 Projected Expenses Difference 1. Personal Services - Net increase mainly due to the addition of one full-time building inspector and one full-time administrative supervisor, a 25% decrease in health insurance premiums, a 5.5% increase for CWA employees per CW A Union Contract and exempt employees per the Management Benefit Package, a decrease in worker's compensation premiums, and an increase in deferred compensation which is wage driven. $ 89,048 2. Operating Expenses - Increase results from addition of utilities and administrative services costs, as a result of transition to Enterprise Fund. $ 236,045 3. Capital Outlay - Increases due to one new vehicle and one laptop computer needed for Building Inspectors, as well as a plan scanner for archiving large documents for permanent record keeping. Also included is a web page package that provides online search capabilities for properties, permits, etc. $ 26,140 4. Non-Operating Expenses - The amount represents the contingency/reserve for the building department due to the transfer of building department operating fund balance from the General Fund. $ 1,065,984 198 CITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGE PERSONAL SERVICES SCHEDULE BUILDING DEPARTMENT F/T/E Projected Adopted PAY POSITION YEARS Expense Budget POSITION RANGE GRADE 03-04 04-05 05-06 04-05 05-06 Building Official 52,670/95,129 81EB 1.00 1.00 1.00 $ 64,200 $ 68,500 Chief Inspector 39,535/71,405 33EB 1.00 1.00 1.00 50,400 53,100 Plans Examiner 39,535/71,405 33EB 1.00 1.00 1.00 48,200 51,000 Building Inspector II 29,494/53,269 26 1.00 1.00 1.00 33,000 35,000 Building Inspector I 28,613/51,679 25 1.00 1.00 1.00 31,200 31,000 Administrative Assistant 25,906 / 46,789 20B 1.00 1.00 1.00 38,000 40,500 Administrative Secretary 24,389 / 44,050 18 1.00 1.00 0.00 35,400 Clerical Assistant II 22,282 / 40,244 15 1.00 1.00 0.00 32,500 Clerical Assistant I 19,275/34,813 13 0.00 1.00 1.00 13,000 20,500 Permitting Technicians 24,389 / 44,050 18B 0.00 0.00 2.00 71,500 Building Inspector I New Position 0.00 0.00 1.00 29,500 Administrative Supervisor New Position 0.00 0.00 1.00 29,500 8.00 9.00 11.00 TOTAL SALARIES $ 345,900 $ 430,100 Temporary 10,000 Overtime 13,000 15,000 FICA Taxes 28,251 34,073 Clothing Allowance 200 300 Deferred Compensation 33,237 40,086 Group Health Insurance Premium 67,074 53,574 Dependant Health Ins Premium 9,496 26,377 Employee Assistance Program 202 253 Worker's Camp Insurance 26,827 23,47? Total Personal Services $ 534,187 $ 623,235 CAPITAL OUTLAY SCHEDULE BUILDING DEPARTMENT Priority Number 1 2 3 4 5 6 Descrintion Small Pickup Truck Laptop Computer wlPrinter IMS Web Page package MIS Server for Laserficbe SQL Database for above Laserfiche plus scanner EXPENDITURES PER FISCAL YEAR 2005-06 2006-07 2007-08 2008-09 2009-10 $ 13,800 $ $ 13,800 $ $ 1,300 5,200 6,000 5,000 5,000 8,800 $ 39,900 $ $ 19,000 $ $ TOTAL $ 27,600 $ 6,500 $ 6,000 $ 5,000 $ 5,000 $ 8,800 $ 58,900 199 IICITY OF SEBASTIAN, FLORIDA 2005/2006 ANNUAL BUDGET~ BUiLDING DEPARTMENT Code: 4!lUllU FY 05/06 Account FY 01102 FY 02/03 FY 03/04 FY 04/05 FY 04/05 Adopted Number Description Actual Actual Actual Budeet Proiected Budeet PERSONAL SERVICES 511200 Regular Salaries 224,024 259,518 311,169 350,600 345,900 430,100 511300 Temporary Salaries 0 2,344 7,592 17,000 10,000 0 511400 Overtime 4,739 23,401 28,291 14,000 13,000 15,000 512100 FICA Taxes .17,040 21,164 25,732 28,251 28,251 34,073 512215 Clothing Allowance 200 200 217 200 200 300 512225 Deferred Compensation 20,341 25,440 29,466 33,237 33,237 40,086 512301 Group Health Insurance Premium 26,982 30,946 43,747 67,074 67,074 53,574 512305 Dependant Health Ins Premium 4,391 5,508 7,558 9,496 9,496 26,377 512309 Employee Assistance Program 152 161 165 202 202 253 512400 Worker's Comp Insurance 0 18,240 43,407 26,827 26,827 23,472 TOTAL PERSONAL SERVICES 297,869 386,922 497,344 546,887 534,187 623,235 OPERATING EXPENDITURES 533200 Audit Fees 0 0 0 0 0 450 533201 Administrative Services Provided by GF 0 0 0 0 0 179,686 533400 Other Contractural Services 7,800 0 0 0 0 0 534000 Travel and Per Diem 386 1,532 (38) 750 100 1,575 534101 Telephone 316 123 2,078 2,377 3,100 3,300 534105 Cellular Telephone 3,479 3,364 2,946 3,000 2,462 3,500 534110 Internet Services 0 0 205 200 180 1,140 534120 Postage 1,314 2,114 1,560 1,600 1,550 1,600 534130 Express Mail 20 0 0 100 50 100 534310 Electric 0 0 0 0 0 4,948 534320 Water I Sewer 0 0 0 0 0 167 534400 Rents and Leases 0 0 0 0 0 37,500 534500 Insurance 0 0 0 0 0 2,500 534620 R & M-Vehicles 336 1,200 806 900 880 900 534630 R & M - Office Equipment 2,022 2,240 1,953 2,500 2,800 3,800 534910 Clerk of Court Filing Fees 0 0 11 150 0 100 535200 Departmental Supplies 4,798 5,030 5,236 5,000 8,500 9,955 535210 Computer Supplies 2,025 480 1,205 6,990 9,000 13,330 535230 Small Tools and Equipment 1,178 755 968 1,000 400 500 535260 Gas and Oil 2,042 2,907 3,586 3,500 4,820 6,000 535270 Uniforms and Shoes 0 0 0 0 524 780 535275 Safety Equpment 0 0 0 500 300 250 535410 Dues and Memberships 119 40 100 400 300 500 535420 Books and Publications 179 123 51 600 1,160 500 535450 Training and Education 231 2,107 225 4,200 3,800 2,890 TOTAL OPERATING EXPENSES 26,245 22,015 20,892 33,767 39,926 275,971 CAPITAL OUTLAY 606400 Vehicles and Equipment 19,815 0 0 15,700 13,760 39,900 TOTAL CAPITAL OUTLAY 19,815 0 0 15,700 13,760 39,900 NON-OPERATING EXPENSES 909901 Contingency 0 0 0 0 0 1,065,984 TOTAL NON-OPERATING EXPENSES 0 0 0 0 0 1,065,984 TOTAL BUILDING DEPARTMENT 343,929 408,937 518,236 596,354 587,873 2,005,090 200 ~CITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGET~ CAPITAL IMPROVEMENT PROGRAM City of Sebastian's adopted financial policies requires the City to coordinate the development of the Capital Improvement Program budget with the development of the strategic plan and operating budget, as well as ensuring compliance with the Comprehensive Plan Capital Improvement Element. Future operating expenditures and revenues associated with new capital improvements will be projected and included in the Capital Improvement Program Five- Year Forecast. The Capital Improvement Program is updated annually and encompasses a period of five years (the current plan covers FY 2006/07 - FY 2010111). What are Capital Improvements? Capital improvements include streets, buildings, building improvements, new parks, park expansions/improvements, airport runways, infrastructure improvements, and major, one-time acquisitions of equipment. Projects in the Capital Improvement Program generally cost more than $50,000 and last at least five years. Policies Used in Developing the Capital Improvement Program All capital projects submitted for approval must be justified in terms of how the project supports the achievement of the City's Strategic Priorities. Projects are prioritized and approved based on the relevancy of the project to the City's Strategic Plan and the impact on the end stakeholder(s). 1. The City shall adopt an annual Capital Budget based on the Capital Improvement Program. Future capital improvement expenditures necessitated by changes in population, real estate development, or in economic base will be calculated and included in the capital improvement budget projections. 2. The originating departroent of the capital improvement project will identify the estimated costs and funding sources for each capital project proposal before it is submitted to the City Council for approval. 3. The City shall make all capital improvements in accordance with an adopted Capital Improvement Program budget. 4. The City will determioe and use the most prudent financial methods for acquisition of capital improvement projects based upon market conditions at the time of acquisition. Historical Background The City of Sebastian has experienced rapid growth in the past three years. The City currently has a population of approximately 20,000 living in an area of approximately 14.556 square miles. As reported by the University of Florida Bureau of Economic and Business Research, 2004 Estimates of Population, the City of Sebastian ranl(S as being one of the top 100 cities in Florida according to population. In addition, Sebastian is approaching a point in its development evolution reflecting an approximate "build-out" rate of 57%. The City has kept pace with its rapid growth through many significant public improvements. Notable projects completed in excess of $500,000 include: ProiectName Construction of Stonecrop/Elkcam Dam Road Drainage Improvements Road Paving Program Riverview Park Expansion - Land Development Golf Course Renovation Airport T -Hangar Construction Airport Access Roads, Water/Sewer & Gate Sitework for City Hall Municipal Complex City Hall Municipal Complex Renovation and Expansion of Sebastian Police Department Friendship Park Year Started 1995 1998 1998 1999 2001 2001 2001 2003 2003 2003 2003 201 Year Completed 2003 2001 2003 2000 2003 2004 2005 2005 2005 2005 2005 ~CITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGET~ The following are major projects in excess of $500,000 that have been funded but not yet completed: Proiect Name Louisiana Avenue Renovation, Reconstruction & Improvements Airport Clearing of Runway 8-26 Safety Areas Airport Rehabilitation of Runway 8-26, Phase II Airport Administration Building Old School House (Old City Hall) Renovation Airport Rehabilitation of Taxiway A & Apron Stormwater Master Plan Capital Improvement Program Year Started 2002 2002 2003 2003 2003 2004 2004 Following is the anticipated five-year Capital Improvement Program (CIP) Project Schedule for the Capital Projects Fund and Airport Fund, beginning with Fiscal Year 2006/2007. In addition to the Airport fund (AP) and the Golf Course Fund (GC), the CIP also includes projects funded by the Local Option Gas Tax (LOGT), Discretionary Sales Tax (DST), Cemetery Trust Fund (CTF), Recreation Impact Fee (RIF), Stormwater Utility Fees (SUF) as well as State and Federal Grants. It is a listing of projects needed for replacement or improvement of the City's major facilities, roadways, and structures. The list is categorized by the nature of the project. Although, potential funding has been identified, changes may be made in conjunction with alternative sources as they become available in each of these subsequent years. As with the annual Capital Projects Program, funding will be provided in a combination of pay-as- you-go and bond/grant financed sources. The timing of projects identified may be altered from year to year to meet changing circumstances. The Five Year Capital Improvement Schedule is consolidated as follows: Roads $ 750,000 Sidewalks/Bikeways $ 900,000 Recreation $ 365,000 Stormwater Utilities $ 500,000 Cemetery $ 100,000 Golf Course $ 47,000 Airport $ 5,449,680 Debt Service $ 464,079 TOTAL $ 8,575,759 202 ~CITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGET~ SUMMARY OF FIVE YEAR CAPITAL IMPROVEMENT PROGRAM October 1, 2006 October 1,2007 October 1, 2008 October I, 2009 October 1,2010 to September 3D, to September 30, to September 30, to September 30, to September 30, 2007 2008 2009 2010 2011 Total Revenues: General Fund $ - $ - $ - $ - $ - $ - Local Option Gas Tax 150,000 150,000 150,000 150,000 150,000 750,000 Discretionary Sales Surtax 334,693 334,693 334,693 180,000 180,000 1,364,079 Cemetery Trust Fund - 100,000 - - - 100,000 Rec Impact Fee 100,000 150,000 55,000 60,000 - 365,000 Stormwater Utility Fee 100,000 100,000 100,000 100,000 100,000 500,000 Golf Course Fund 47,000. - - - - 47,000 Airport Funds 239,936 320,000 300,000 230,000 - 1,089,936 Other Funding(Bonds, Grants, etc.) 959,744 1,280,000 1,200,000 920,000 - 4,359,744 Total Revennes $ 1,931,373 $ 2,434,693 $ 2,139,693 $ 1,640,000 $ 430,000 $ 8,575,759 Expenditures: Fiscal Year 2006/2007 Summary $ 1,931,373 $ 1,931,373 Fiscal Year 2007/2008 Summary 2,434,693 2,434,693 Fiscal Year 2008/2009 Summary 2,139,693 2,139,693 Fiscal Year 2009/2010 Summary 1,640,000 1,640,000 Fiscal Year ?O 10/20 II Sunnnary 430,000 430,000 Total Expenditures $ 1,931,373 $ 2,434,693 $ 2,139,693 $ 1,640,000 $ 430,000 $ 8,575,759 I Difference 1$ -I $ -1$ -1$ -1$ -1$ -I 203 ~CITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGET~ FIVE YEAR CAPITAL IMPROVEMENT PROGRAM October 1,2006 to October I, Z007 to October 1,2008 to October 1, 2009 to October 1,2010 to September 30, 2007 September 3D, 2008 September 3D, 2009 September 3D, 2010 September 30,2011 Total Revenues: General Fund $ - $ - $ - $ - $ - S - Local Option Gas Tax 150,000 150,000 150,000 150,000 150,000 750,000 Discretionary Sales Surtax 334,693 334,693 334,693 180,000 180,000 1,364,079 Cemetery Trust Fund - 100,000 - - - 100,000 Rec Impact Fee 100,000 150,000 55,000 60,000 - 365,000 Stormwater Utility Fee 100,000 100,000 100,000 100,000 100,000 500,000 Golf Course Fund 47,000 - - - - 47,000 Airport Funds 239,936 320,000 300,000 230,000 - 1,089,936 Other Funding(Bonds, Grants, elc.) 959,744 1,280,000 1,200,000 920,000 - 4,359,744 Total Revenues $ 1,931,373 $ 2,434,693 $ 2,139,693 $ 1,640,000 $ 430,000 $ 8,575,759 Expenditures: FISCAL YEAR 2006/2007 Rond lmnrovcmcnts Road Paving $ 150,000 $ 150,000 Sidewnlks and Bikewavs Annual Sidewalk Program 180,000 180,000 Recreation Facilities Keen TerrIS. Wimbrow Park (Zone B) 60,000 60,000 Walking trail. clean lake, benches nnd small playground. Hardee Park Playground - Regional Park 40,000 40,000 Stormwnter Utilities Qualily Improvement Projects 100,000 100,000 Golf Course Rebuild Golf Course Reslrooms 47,000 47,000 Airnort Conduct Master Plan 300,000 300,000 Construct Multi-aircraft Hangars (PhllSed) 234,375 234,375 Construct Apron 365,305 365,305 Airfield Signage 300,000 300,000 Debt Service I-leavy Equipment Lease 154,693 154,693 204 ITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGET FIVE YEAR CAPITAL IMPROVEMENT PROGRAM October 1,2006 to October 1, 2007 to October 1,2008 to October 1. 2009 to October 1, 201 0 to September 3D, 2007 September 30, 2008 September 30, 2009 September 3D, 2010 September 3D, 2011 Total FISCAL YEAR 2007/2008 Rond Imnrovements Road Paving $ 150,000 $ 150,000 Sidewalks nnd Blkewavs Annual Sidewalk Program 1 BO,OOO lBO,OOO Recreation Facilities Friendship Park - Regional Park (2) new tennis courts BO,OOO BO,OOO Barber & Acorn Park Development (Zone C) 40,000 40,000 Carnival & Periwinkle Park Development 30,000 30,000 (Zone 0) Stormwntcr Utilities Quality Improvement Projects 100,000 100,000 Cemetery Columbariums 100,000 100,000 Alrnort Construct Perimeter Rand BOO,OOO BOO,OOO Construct Access Road BOO,OOO BOO,OOO Debt Service Heavy Equipment lease 154,693 154,693 FISCAL YEAR 2008/2009 Road Improvements Road Paving 150,000 150,000 Sidewalks nnd Blkewavs Annual Sidewalk Program 1 BO,OOO lBO,OOO Recrention Fncilltles Chelteham & Cownie Park Development 25,000 25.000 (ZoneD) Ce\tric & Crown Park Development (Zone D) 30,000 30,000 Stormwnter Utilities Quality Improvement Projects 100,000 100,000 Airport Construct Air Traffic Control Tower 1,500,000 1,500,000 Debt Service Heavy Equipment Lease 154,693 154,693 205 CITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGE FIVE YEAR CAPITAL IMPROVEMENT PROGRAM October I, 2006 to October 1, 2007 to October 1, 2008 to Octoher I. 2009 to October I, 2010 to September 30, 2007 September 30, 2008 September 30,2009 September 30, 2010 September 3D, 2011 Total FISCAL YEAR 2009/2010 Rond Improvements Road Paving $ 150,000 $ 150,000 Sidewalk'i and Bikewavs Annual Sidewalk Program 180,000 180,000 Recreation Fncilitles Newhall & Rosebush Park Development 30,000 30,000 (Zone D) Surrey & Tuxedo Park Development 30,000 30,000 (Zone D) Stormwnter Utilities Quality Improvement Projects 100,000 100,000 Airnort Construct T-hnngnrs 800,000 800,000 Acquire Loader I Excavator 350,000 350,000 FISCAL YEAR 20101201 I Road Improvements Road Paving 150,000 150,000 Sidewalks nnd Bikewavs Annual Sidewalk Program 180,000 180,000 Stormwnter Utilities Quality Improvement Projects 100,000 100,000 Total Expendlturl!s $ 1,931,373 $ 2,434,693 $ 2,139,693 $ 1,640,000 $ 430,000 $ 8,575,759 206 ICITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGET~ FIVE YEAR CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Other LOGT DST CTF RIF SUF GC AP Sources Total FISCAL YEAR 2006/2007 Road Imnrovements Road Paving $150,000 $150,000 Sidewalks and Bikewavs Annual Sidewalk Program 180,000 180,000 Recreation Facilities 60,000 60,000 Keen TerriS. Wimbrow Park (Zone B) Walking trail. clean lake, benches and small playground. Hardee Park Playground - Regional Park 40,000 40,000 Stormwater Utilities Quality Improvement Projects 100,000 100,000 Golf Course Rebuild Golf Course Restrooms 47,000 47,000 Airoort Conduct Master Plan 240,000 60,000 300,000 Construct Multi-aircraft Hangars (phosed) 187,500 46,875 234,375 Construct Apron 292,244 73,061 365,305 Airfield Signage 240,000 60,000 300,000 Debt Service Heavy Equipment Lease 154,693 154,693 Total FY 2006/2007 $150,000 $334,693 $0 $100,000 $100,000 $47,000 $959,744 $239,936 $1,931,373 FISCAL YEAR 2007/2008 Road Imorovements Road Paving 150,000 150,000 Sidewalks and Bikewavs Annual Sidewalk Program 180,000 180,000 Recreation Facilities Friendship Park - Regional Park 80,000 80,000 (2) new tennis courts Barber & Acorn Park Development (Zone C) 40,000 40,000 Carnival & Periwinkle Park Development 30,000 30,000 (Zon, DJ Stormwater Utilities Quality Improvement Projects 100,000 100,000 Cemetery Columbariums 100,000 100,000 Airport Conslruct Perimeter Road 160,000 640,000 800,000 Construct Access Road 160,000 640,000 800,000 Debt Service Henvy Equipment Lease 154,693 154,693 Total FY 2007/2008 $150,000 $334,694 $100,000 $150,000 $100,000 $0 $320,000 $1,280,000 $2,434,693 207 ~CITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGET~ FIVE YEAR CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Other LOGT DST CTF RlF SUF GCF APF Sources Total FISCAL YEAR 2008/2009 Road Imorovements Road Paving $150,000 $150,000 Sidewall<s and BiI<ewavs Annual Sidewalk Program 180,000 180,000 Recreation Facilities Chelteham & Cmvnie Park Development 25,000 25,000 (Zone 0) Celtric & Crown Park Development (Zone D) 30,000 30,000 Stormwater Utilities Quality Improvement Projects 100,000 100,000 Airoort Construct Air Traffic Control Tower 300,000 1,200,000 1,500,000 Debt Service Heavy Equipment Lease 154,693 154,693 Total FY 2008/2009 $150,000 $334,693 $0 $55,000 $100,000 $0 $300,000 $1,200,000 $2,139,693 FISCAL YEAR 2009/2010 Road Imnrovements Road Paving 150,000 150,000 Sidewall<s and Bikewavs Annual Sidewalk Program 180,000 180,000 Recreation Facilities Newhall & Rosebush Park Development 30,000 30,000 (Zone 0) Surrey & Tuxedo Park Development 30,000 30,000 (Zone 0) Stormwater Utilities Quality Improvement Projects 100,000 100,000 Airnort Construct T~hangaf5 160,000 640,000 800,000 Acquire Loader I Excavator 70,000 280,000 350,000 Total FY 2009/2010 $150,000 $180,001 $0 $60,000 $100,000 $0 $230,000 $920,000 $1,640,000 FISCAL YEAR 2010/2011 Road Imorovements Road Paving 150,000 150,000 Sidewall<s and Bikewavs Annual Sidewalk Program 180,000 180,000 Stormwater Utilities Qunlity Improvement Projects 100,000 100,000 Total FY 2010/2011 $150,000 $180,000 $0 $0 $100,000 $0 $0 $0 $430,000 Total Five Year Capital Improvement Plan $750,000 $1,364,081 $100,000 $365,000 $500,000 $47,000 $1,809,744 $3,639,936 $8,575,759 208 ITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGET IMPACT OF THE CAPITAL IMPROVEMENT PROGRAM ON THE OPERATING BUDGET The Capital Improvement Program has significant short and long-term effects on Sebastian's operating budget. The exact costs of future operations and maintenance for new CIP projects are difficult to determine. However, they can be reasonably estimated by each department based on past experience and anticipated increases in the costs of material, labor and other project components. Operating expenditures/expenses associated with the projects in the Capital Improvement Program are sununarized in the table below. Program FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 Park Facilities $ 9,600 $ 30,528 $ 51,236 $ 68,603 $ 78,779 Airport 5,000 13,300 52,428 59,070 Total Operating Impa $ 9,600 $ 35,528 $ 64,536 $ 121,031 $ 137,849 209 ITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGET HOME OF PELICAN ISLAND This Page Intentionally Left Blank 210 ~CITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGETI SCHEDULE ONE SUMMARY OF MILLAGE RATES AND TAX COLLECTIONS Fiscal Year Millage Rate Tax Collection 1986 4.9972 838,068 1987 5.6440 1,025,054 1988 6.1440 1,265,974 1989 6.6440 1,599,100 1990 6.4400 1,658,583 1991 6.5000 1,755,315 1992 6.6320 2,054,356 1993 6.4410 2,122,641 1994 6.9000 2,372,649 1995 6.9000 2,461,390 1996 6.9000 2,619,790 1997 6.9000 2,664,153 1998 6.9000 2,810,622 1999 6.5000 2,729,769 2000 5.0000 2,323,566 2001 5.0000 2,514,960 2002 4.5904 2,526,276 2003 4.5904 2,752,423 2004 4.5904 3,169,976 2005 4.5904 3,744,564 2006 3.9325 4,426,281 211 ~CITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGETij SCHEDULE TWO LONG TERM DEBT SERVICE DETAIL Date of FY 2005-06 Total Bond Description Issne Principal Interest Debt Service Revenue Bonded Debts $2,435,000 Recreational Facilities Improvement and Refundiog Revenue Bonds, Series 2001 3/2001 $250,000 $61,690 $311 ,690 $9,500,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003 4/2003 $535,000 $298,356 $833,356 $5,630,000 Stormwater Utility Revenue Bonds, Series 2003 11/2003 $235,000 $201,973 $436,973 $2,125,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003A 12/2003 $130,000 $69,488 $199,488 Notes Payable $3,268,890 Paviog Improvements Promissory Notes 8/1998 $214,121 $85,879 $300,000 Total Debt Service Payments $1.364.121 $7] 7.386 $2.081.507 212 Y OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE $2,435,000 Recreational Facilities Improvement and Refunding Revenue Bonds, Series 2001 Date Principal Interest Total Fiscal Year Total 10/01/2005 $250,000 $33,345 $283,345 04/01/2006 $0 $28,345 $28,345 $311 ,690 10/0 1/2006 $255,000 $28,345 $283,345 04/01/2007 $0 $23,245 $23,245 $306,590 10/01/2007 $270,000 $23,245 $293,245 04/01/2008 $0 $17,845 $17,845 $311,090 10/01/2008 $280,000 $17,845 $297,845 04/01/2009 $0 $12,245 $12,245 $310,090 1 % 1/2009 $290,000 $12,245 $302,245 04/01/2010 $0 $6,300 $6,300 $308,545 10/01/2010 $300,000 $6,300 $306,300 $306,300 Total 1,645,000 $209,305 $1,854,305 $1,854,305 213 ICITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGET~ SCHEDULE THREE DEBTSERVICEPAYMENTSCHEDULE-CONT~D $9,500,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003 Date Principal Interest Total Fiscal Year Total 10/01/2005 $0 $149,178.13 $149,178.13 04/01/2006 $535,000 $149,178.13 $684,178.13 $833,356.26 1 % 1/2006 $0 $143,159.38 $143,159.38 04/01/2007 $550,000 $143,159.38 $693,159.38 $836,318.76 10/01/2007 $0 $134,909.38 $134,909.3 8 04/01/2008 $565,000 $134,909.38 $699,909.3 8 $834,818.76 10/01/2008 $0 $126,434.38 $126,434.38 04/01/2009 $585,000 $126,434.38 $711,434.3 8 $837,868.76 1 % 1/2009 $0 $116,928.13 $116,928.13 04/01/2010 $600,000 $116,928.13 $716,928.13 $833,856.26 10/01/2010 $0 $107,178.13 $107,178.13 04/01/2011 $620,000 $107,178.13 $727,178.13 $834,356.26 10/01/2011 $0 $96,638.13 $96,638.13 01/01/2012 $645,000 $96,638.13 $741,638.13 $838,276.26 10/01/2012 $0 $85,189.38 $85,189.38 04/01/2013 $665,000 $85,189.38 $750,189.38 $835,378.76 10/01/2013 $0 $73,053.13 $73,053.13 04/01/2014 $690,000 $73,053.13 $763,053.13 $836,106.26 10/01/2014 $0 $60,115.63 $60,115.63 04/01/2015 $715,000 $60,115.63 $775,115.63 $835,231.26 10/01/2015 $0 $46,530.63 $46,530.63 04/01/2016 $745,000 $46,530.63 $791,530.63 $838,061.26 10/01/2016 $0 $32,003.13 $32,003.13 04/01/2017 $770,000 $32,003.13 $802,003.13 $834,006.26 10/01/2017 $0 $16,603.13 $16,603.13 04/01/2018 $805,000 $16,603.13 $821,603.13 $838,206.26 Total $8,490,000 $2,375,841.3 8 $10,865,841.38 $10,865,841.38 214 ITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE - CONTINUED $5,630,000 Stormwater Utility Revenue Bonds, Series 2003 Date Principal Interest Total Fiscal Year Total 11/01/2005 $0 $100,986.25 $100,986.25 05/01/2006 $235,000 $100,986.25 $335,986.25 $436,972.50 11/01/2006 $0 $98,636.25 $98,636.25 05/01/2007 $240,000 $98,636.25 $338,636.25 $437,272.50 11/01/2007 $0 $95,936.25 $95,936.25 05/01/2008 $245,000 $95,936.25 $340,936.25 $436,872.50 11/01/2008 $0 $92,567.50 $92,567.50 05/01/2009 $255,000 $92,567.50 $347,567.50 $440,135.00 11/01/2009 $0 $88,742.50 $88,742.50 05/01/2010 $260,000 $88,742.50 $348,742.50 $437,485.00 11/01/2010 $0 $84,517.50 $84,517.50 05/01/2011 $270,000 $84,517.50 $354,517.50 $439,035.00 11/01/2011 $0 $79,623.75 $79,623.75 05/01/2012 $280,000 $79,623.75 $359,623.75 $439,247.50 11/01/2012 $0 $74,023.75 $74,023.75 05/01/2013 $290,000 $74,023.75 $364,023.75 $438,047.50 11/01/2013 $0 $68,223.75 $68,223.75 05/01/2014 $305,000 $68,223.75 $373,223.75 $441,447.50 11/01/2014 $0 $62,505.00 $62,505.00 05/01/2015 $315,000 $62,505.00 $377,505.00 $440,010.00 11/01/2015 $0 $56,362.50 $56,362.50 05/01/2016 $325,000 $56,362.50 $381,362.50 $437,725.00 11/01/2016 $0 $49,862.50 $49,862.50 05/01/2017 $340,000 $49,862.50 $389,862.50 $439,725.00 11/01/2017 $0 $42,892.50 $42,892.50 05/01/2018 $355,000 $42,892.50 $397,892.50 $440,785.00 11/01/2018 $0 $35,437.50 $35,437.50 05/01/2019 $370,000 $35,437.50 $405,437.50 $440,875.00 11/01/2019 $0 $27,112.50 $27,112.50 05/01/2020 $385,000 $27,112.50 $412,112.50 $439,225.00 11/01/2020 $0 $18,450.00 $18,450.00 05/01/2021 $400,000 $18,450.00 $418,450.00 $436,900.00 11/01/2021 $0 $9,450.00 $9,450.00 05/01/2022 $420,000 $9,450.00 $429,450.00 $438,900.00 Total $5,290,000 $2,170,660.00 $7,460,660.00 $7,460,660.00 215 !CITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGETI SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE-CONTThrnED $2,125,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003A Date Principal Interest Total Fiscal Year Total 10/01/2005 $0 $34,743.75 $34,743.75 04/01/2006 $130,000 $34,743.75 $164,743.75 $199,487.50 10/01/2006 $0 $33,443.75 $33,443.75 04/01/2007 $130,000 $33,443.75 $163,443.75 $196,887.50 1 % 1/2007 $0 $31,900.00 $31,900.00 04/01/2008 $135,000 $31,900.00 $166,900.00 $198,800.00 1 % 1/2008 $0 $30,043.75 $30,043.75 04/01/2009 $135,000 $30,043.75 $165,043.75 $195,087.50 1 % 1/2009 $0 $28,018.75 $28,018.75 04/01/2010 $145,000 $28,018.75 $173,018.75 $201,037.50 10/01/2010 $0 $25,662.50 $25,662.50 04/01/2011 $145,000 $25,662.50 $170,662.50 $196,325.00 10/01/2011 $0 $23,125.00 $23,125.00 01/01/2012 $150,000 $23,125.00 $173,125.00 $196,250.00 10/01/2012 $0 $20,406.25 $20,406.25 04/01/2013 $155,000 $20,406.25 $175,406.25 $195,812.50 10/01/2013 $0 $17,500.00 $17,500.00 04/01/2014 $160,000 $17,500.00 $177,500.00 $195,000.00 10/01/2014 $0 $14,300.00 $14,300.00 04/01/2015 $170,000 $14,300.00 $184,300.00 $198,600.00 10/01/2015 $0 $10,900.00 $10,900.00 04/01/2016 $175,000 $10,900.00 $185,900.00 $196,800.00 10/01/2016 $0 $7,400.00 $7,400.00 04/01/2017 $185,000 $7,400.00 $7,400.00 $199,800.00 10/01/2017 $0 $3,700.00 $3,700.00 04/01/2018 $185,000 $3,700.00 $188,700.00 $192,400.00 Total $2,000,000 $562,287.50 $2,562,287.50 $2,562,287.50 216 ~CITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGET~ SCHEDULE THREE DEBTSERBCEPAYMENTSCHEDULE-CONTll<<ffiD $3,268,890 Paving Improvements Promissory Notes Date Principal Interest Total Fiscal Year Total 02/27/2006 $105,895.64 $44,104.36 $150,000.00 08/27/2006 $108,225.35 $41,774.65 $150,000.00 $300,000.00 02/27/2007 $11 0,606.31 $39,393.69 $150,000.00 08/27/2007 $113,039.64 $36,960.36 $150,000.00 $300,000.00 02/27/2008 $115,526.52 $34,473.48 $150,000.00 08/27/2008 $118,068.10 $31,931.90 $150,000.00 $300,000.00 02/27/2009 $120,665.60 $29,334.40 $150,000.00 08/27/2009 $123,320.24 $26,679.76 $150,000.00 $300,000.00 02/27/2010 $126,033.29 $23,966.71 $150,000.00 08/27/2010 $128,806.02 $21,193.98 $150,000.00 $300,000.00 02/27/2011 $131,639.75 $18,360.25 $150,000.00 08/27/2011 $134,535.83 $15,464.17 $150,000.00 $300,000.00 02/27/2012 $137,495.25 $12,504.75 $150,000.00 08/27/2012 $140,520.51 $9,479.49 $150,000.00 $300,000.00 02/27/2013 $143,611.96 $6,388.04 $150,000.00 08/27/2013 $146,771.42 $3,228.58 $150,000.00 $300,000.00 Total $2,004,761.43 $395,238.57 $2,400,000.00 $2,400,000.00 217 ~CITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGETl SCHEDULE FOUR LEASE PAYMENTS SCHEDULE Lease Description FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 Business-type Activities: Golf Carts Operating Lease $52,250.16 $107,987.62 $0.00 $0.00 $0.00 Airport Land Lease $175,000.00 $175,000.00 $175,000.00 $175,000.00 $175,000.00 Total Business-type Activities Annual Lease Payments $227,250.16 $282,987.62 $175,000.00 $175,000.00 $175,000.00 Gove=ental-type Activities: Construction Equipment $154,693.39 $154,693.39 $154,693.39 $0.00 $0.00 Total Gove=ental-type Activities Annual Lease Payments $154,693.39 $154,693.39 $154,693.39 $0.00 $0.00 218 ~CITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGET! SCHEDULE FIVE FIVE YEAR CAPITAL OUTLAY SCHEDULE SUMMARY EXPENDITURES PER FISCAL YEAR DEPARTMENT 2005-06 2006-07 2007-08 2008-09 2009-10 TOTAL GENERAL FUND 010001 LEGISLATNE $0 $0 $0 $0 $0 $0 010005 CITY MANAGER 0 0 0 0 0 0 010009 CITY CLERK 13,021 0 0 0 0 13,021 010010 CITY ATTORNEY 0 0 1,900 0 0 1,900 010020 FINANCE 0 0 0 0 0 0 010021 MANAGEMENT INFO SERVICES 0 8,000 10,000 13,000 10,000 41,000 010035 HUMAN RESOURCES 0 0 0 0 0 0 010040 POLICE SPECIAL OPERATIONS 42,200 43,600 38,000 38,000 0 161,800 010041 POLICE ADMINISTRATION 0 29,500 0 0 0 29,500 010042 POLICE SCHOOL RESOURCE UNIT 35,500 2,600 2,600 0 0 40,700 010043 POLICE UNIFORM DIVISION 179,640 184,930 190,378 186,852 172,120 913,920 010044 POLICE COMMUNITY POLICING UNIT 0 0 0 0 0 0 010045 CODE ENFORCEMENT DIVISION 6,000 3,000 0 0 0 9,000 010046 PROFESSIONAL SERVICES 1,400 0 0 0 0 1,400 010047 POLICE DETECTNE DIVISION 5,600 32,600 5,600 0 0 43,800 010048 SUPPORT SERVICES DIVISION 3,000 0 0 0 0 3,000 010049 POLICE DISPATCH DIVISION 2,500 1,700 0 0 0 4,200 010051 ENGINEERING 0 0 0 0 0 0 010053 STORMWATER UTILITY DIVISION 60,000 27,000 250,000 0 0 337,000 010052 PIW-ADMIN AND ROADS 115,250 90,000 0 0 0 205,250 010054 GARAGE 7,200 37,800 24,400 0 0 69,400 010056 BUILDING MAINTENANCE 0 0 0 0 0 0 010057 PARKS AND RECREATION 56,500 0 0 0 0 56,500 010059 CEMETERY 9,000 40,000 0 0 0 49,000 010080 GROWTH MANAGEMENT 0 3,620 15,000 2,500 0 21,120 TOTAL GENERAL FUND 536,811 504,350 537,878 240,352 182,120 2,001,511 GOLF COURSE FUND 410 110 GOLF COURSE ADMINISTRATION 0 0 0 0 0 0 410120 GOLF COURSE GREENS 0 20,200 22,000 34,000 15,000 91,200 410130 GOLF COURSE CARTS 2,200 1,900 0 0 0 4,100 TOTAL GOLF COURSE FUND 2,200 22,100 22,000 34,000 15,000 95,300 TOTAL AIRPORT FUND 0 0 0 0 0 0 TOTAL BUILDING DEPT FUND 39,900 0 19,000 0 0 58,900 TOTAL ALL FUNDS $578,911 $526,450 $578,878 $274,352 $197,120 $2,155,711 219 CITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGE SCHEDULE SIX FIVE YEAR SCHEDULE OF CAPITAL OUTLAY REQUESTS EXPENDITURES PER FISCAL YEAR DEPARTMENT 2005-06 2006-07 2007-08 2008-09 2009-10 TOTAL 010001 LEGISLATIVE $0 $0 $0 $0 $0 $0 010005 CITY MANAGER 0 0 0 0 0 0 010009 CITY CLERK 1 Laserfiche Weblink Software 7,995 7,995 2 Fujitsu 5650C Scanner 5,026 5,026 (Replacement) 13,021 0 0 0 0 13,021 010010 LEGAL 1 Computer 1,200 1,200 2 Printer 700 700 0 0 1,900 0 0 1,900 010020 FINANCE 0 0 0 0 0 0 010021 MANAGEMENT INFORMATION SYSTEMS 1 Computer 2,000 2,000 4,000 2 Laser Printer 1,000 1,000 2,000 3 Servers and NAS 5,000 10,000 10,000 10,000 35,000 0 8,000 10,000 13,000 10,000 41,000 010035 HUMAN RESOURCES 0 0 0 0 0 0 010040 POLICE SPECIAL OPERATIONS 1 Marine Truck 34,000 34,000 (Funded by DST) 2 Laptop computer (2) 5,200 2,600 7,800 3 Portable Radio Replacement (1) 3,000 6,000 9,000 4 Traffic Vehicle Replacement 35,000 35,000 5 K-9 Vehicle Replacement 38,000 38,000 76,000 42,200 43,600 38,000 38,000 0 161,800 010041 POLICE ADMINISTRATION 1 Laptop Computer 1,500 1,500 2 Replacement of Police Vehicle 28,000 28,000 $ - $ 29,500 $ - $ - $ - $ 29,500 220 CITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGE SCHEDULE SIX - CONTINUED FIVE YEAR SCHEDULE OF CAPITAL OUTLAY REQUESTS EXPENDITURES PER FISCAL YEAR DEPARTMENT 2005-06 2006-07 2007-08 2008-09 2009-10 TOTAL 010042 POLICE SCHOOL RESOURCE OFFICER UNIT Replacement Vehicle 32,500 32,500 (Funded By DST) 2 Portable Radio Replacement 3,000 3,000 3 Laptop Computer 2,600 2,600 5,200 $35,500 $2,600 $2,600 $0 $0 $40,700 010043 POLICE ROAD PATROL DIVISION 1 Vehicle for new officer 37,388 37,388 (Funded by DST) 2 Vehicle for new officer 37,388 37,388 (Funded hy DST) 3 Vehicle for new officer 37,387 37,387 (Funded hy DST) 4 New Vehicle (Funded by DST) 37,387 158,660 168,320 364,367 5 Radars Replacements (2 per year) 3,090 3,180 3,275 9,545 6 Radio Replacements (6 per year) 18,000 18,600 19,158 19,732 75,490 7 Mohil Video Replacements (3 per year) 9,000 9,110 9,285 27,395 8 Vehicle Replacement (4) 154,040 163,420 317,460 (Funded by DST) 9 Additional Radars 3,700 3,800 7,500 179,640 184,930 190,378 186,852 172,120 913,920 010044 POLICE COMMUNITY POLICING UNIT 0 0 0 0 0 0 010045 CODE ENFORCEMENT DIVISION 1 Portable Radios (1) New and 6,000 3,000 9,000 (1) Replacement 6,000 3,000 0 0 0 9,000 010046 PROFESSIONAL STANDARDS 1 Redman Suit 1,400 1,400 1,400 0 0 0 0 1,400 010047 POLICE DETECTIVE DIVISION 1 Portable Radios/Speakers Replaceemnt 3,000 3,000 3,000 9,000 2 Laptop Computers Replacement 2,600 2,600 2,600 7,800 3 Unmarked Vehicle Replacement 22,000 22,000 4 Mobile Radio Replacement 3,200 3,200 5 Digital Camera 1,800 1,800 5,600 32,600 5,600 0 0 43,800 010048 SUPPORT SERVICES DIVISION 1 Portable Radio Replacement 3,000 3,000 $3,000 $0 $0 $0 $0 $3,000 221 ~CITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGET~ SCHEDULE SIX - CONTINUED FIVE YEAR SCHEDULE OF CAPITAL OUTLAY REQUESTS EXPENDITURES PER FISCAL YEAR DEPARTMENT 2005-06 2006-07 2007-08 2008-09 2009-10 TOTAL 010049 POLICE DISPATCH DIVISION 1 50" LCD TV Monitor/Security 2,500 2,500 2 Replace Chairs 1,700 1,700 $2,500 $1,700 $0 $0 $0 $4,200 010051 ENGINEERING 0 0 0 0 0 0 010053 STORMW ATER UTILITY DIVISION 1 Flat Bed Truck (Replacement) 60,000 60,000 2 Crew Cah Service Truck 27,000 27,000 3 Kaiser 250,000 250,000 60,000 27,000 250,000 0 0 337,000 010052 PUBLIC WORKS ROADS AND MAINTENANCE 1 Utility Truck 35,000 35,000 2 Flatbed Truck 60,000 60,000 3 Thumb Bucket 2,500 2,500 4 Grappling Rake 8,750 8,750 5 Ice Machine 3,000 3,000 6 Truck Bed Replacement 6,000 6,000 7 Brush Truck 90,000 90,000 115,250 90,000 0 0 0 205,250 010054 CENTRAL GARAGE 1 Wheel Balancer (Replacement) 4,500 4,500 2 Coolspace cooler (I) 1,500 1,500 3,000 3 Scanner Upgrade 1,200 1,300 1,400 3,900 4 Brake Drum & Rotor Lathe 5,000 5,000 5 Car Lift 10,000 10,000 6 Truck Lift 20,000 20,000 7 Modis Engine Analyzer 8,000 8,000 8 Fork Lift 15,000 15,000 7,200 37,800 24,400 0 0 69,400 010056 BUILDING MAINTENANCE $0 $0 $0 $0 $0 $0 222 CITY OF SEBASTIAN, FLORID 200512006 ANNUAL BUDGE SCHEDULE SIX - CONTINUED FIVE YEAR SCHEDULE OF CAPITAL OUTLAY REQUESTS EXPENDITURES PER FISCAL YEAR DEPARTMENT 2005-06 2006-07 2007-08 2008-09 2009-10 TOTAL 010057 PARKS AND RECREATION 1 4 x 4 Pickup Truck Replacement 22,000 22,000 2 18' Enclosed Trailer 5,000 5,000 3 44 It Zero Turn Mower 8,000 8,000 (Funded by DST) 4 Infield Groomer 15,000 15,000 (Funded by DST) 5 Wind Screen 1,200 1,200 (Funded by DST) 6 Fencing Riverview Park 3,500 3,500 7 Gymnastic Roundabout 800 800 8 Sound System for Events 1,000 1,000 $56,500 $0 $0 $0 $0 56,500 010059 CEMETERY 1 Mower (Funded by Cemetery Trust Fund) 9,000 9,000 2 Columbarium 20,000 20,000 3 Brick Wall 20,000 20,000 9,000 40,000 0 0 0 49,000 010080 GROWTH MANAGEMENT 1 Personal Computer 3,620 1,500 2,500 7,620 2 Vebicle 13,500 13,500 0 3,620 15,000 2,500 0 21,120 TOTAL GENERAL FUND $536,811 $504,350 $537,878 $240,352 $182,120 $2,001,511 223 ~CITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGET~ SCHEDULE SIX - CONTINUED FIVE YEAR SCHEDULE OF CAPITAL OUTLAY REQUESTS EXPENDITURES PER FISCAL YEAR DEPARTMENT 2005-06 2006-07 2007-08 2008-09 2009-10 TOTAL MUNCIPAL GOLF COURSE 410110 GOLF COURSE ADMIN $0 $0 $0 $0 $0 $0 410120 GOLF COURSE GREENS 1 Aspbalt Parking Lot 12,000 12,000 2 Carry All 5,200 5,200 3 Mig Welder 3,000 3,000 4 Rotary Mower 22,000 22,000 5 Sand Pro 12,000 12,000 6 Greens Mower 22,000 22,000 7 Tractor 15,000 15,000 0 20,200 22,000 34,000 15,000 91,200 410130 GOLF COURSE CARTS 1 Range Picker 2,200 2,200 2 Golf Ball Wasber 1,900 1,900 $2,200 $1,900 $0 $0 $0 $4,100 TOTAL GOLF COURSE FUND $2,200 $22,100 $22,000 $34,000 $15,000 $95,300 450110 MUNICIPAL AIRPORT TOTAL AIRPORT FUND $0 $0 $0 $0 $0 $0 480110 BUILDING DEPARTMENT 1 Small Pickup Truck 13,800 13,800 27,600 2 Laptop Computer w/Printer (1) 1,300 5,200 6,500 3 IMS Web Page package 6,000 6,000 4 MIS Server for Laserficbe Data 5,000 5,000 5 SQL Database for above 5,000 5,000 6 Laserficbe plus scanner 8,800 8,800 TOTAL BUILDING DEPARTMENT FUND 39,900 0 19,000 0 0 58,900 TOTAL ALL FUNDS $578,911 $526,450 $578,878 $274,352 $197,120 $2,155,711 224 ~CITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGET~ SCHEDULE SEVEN GLOSSARY This is a glossary of terms commonly used at public meetings at which financial matters are discussed: Ad Valorem Taxes - A tax levied on the assessed value (net of any exemptions) of real or personal property. This is commonly referred to as "property tax". Anticipated (revenue, deficit. expenses. etc.) - Estimates used in analyzing and preparing budgets. Anticipated figures are the equivalent of educated guesses. They are based on experience and information from a variety of sonrces that help gove=ent officials determine what they think the income or expenses will be. Aooronriation from Prior Year Fund Balance (Retained Earnines) - Money not spent in one fiscal year but carried forward to the next budget year. Cash carried forward is used to supplement revenues required to pay for all budgeted expenses. Budeet - A plan of financial operation embodying an estimate of proposed expenditnres for a given period and the proposed means of financing those expenditures. Florida law requires that gove=ents have a balanced budget, with expenses not exceeding revenues. City employees prepare an adopted budget; it becomes formal when adopted by elected officials. If changes occnr dnring the year, local gove=ents can transfer funds within a budget or raise fees, etc. to keep the budget in balance. Caoital Imorovement Prol!ram - Governmental agencies set up five-year programs for major costs sucb as the construction of buildings, land acquisition, road improvements and heavy equipment. Capital expenses are listed separately from operating expenses within the bndget document. Capital Ontlav - Fixed assets which have a value of $750 or more have a useful economic lifetime of more than one year, or assets of any value if the nature of the item is such that it must be controlled for custody purposes as a fixed asset. Canital Proiect - A project to acquire or improve an asset with costs more than $50,000 and last more than five year. Capital project includes land acquisition, construction, repair or structural improvement of a facility, engineering and design for a facility, and acquisition or repair of equipment. Detailed information for a capital improvement to include the time frame for completion, the location, description, the estimated total expenditure, and the proposed method of fmancing. Capital Proiect Fnnd - A gove=ental Fund used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds. City of Sebastian Cemeterv Trust Fund - The City of Sebastian Cemetery Trnst Fund is used to account for principal trust amounts received, sale of cemetery lots and related interest income. One-half of the cemetery lot sales and the interest portion of the trust can be used to maintain the community cemetery. Continl!encv Account - Money set-aside for emergencies or unexpected expenses. Each City fund usually has such an account to cover higher-than-expected costs or purchases that were not anticipated when the budget was being prepared. Debt Service Fnnd - A gove=ental accounting fund used to account for the accumulation of pledged funds that are legally restricted to pay debts. Deficit - A term generally applied to the budget as a whole, reflecting real or projected shortages in revenue. It means there is not enough revenue to cover expenses. Expenditures/Expenses - Cost of goods or services used. FAA - Federal Aviation Administration FDOT - Florida Department of Transportation FEMA - Federal Emergency Management Agency Fiscal vear - A 12-month period of time to which the aunual operating budget applies and at the end of which a gove=ent determines its financial position and the results of its operations. In Florida, the fiscal year for all local gove=ents extends from October I to Septemher 30. Franchise Fees - Money collected, usually from a private utility, in exchange for use of a govemmental agency's easements and rights-of-way. Cities authorize the use and collects a fee in return. Franchise fees also are collected from garbage and trash services allowed to operate with a government's boundaries. Fund - A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations of that fund. Fund Balance - A term used to express the equity (assets minus liabilities) of gove=ental funds and trust funds. 225 ITY OF SEBASTIAN, FLORID 2005/2006 ANNUAL BUDGET GAAP-Generallv Accepted Accountinl! Principals - Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. GAAP encompasses the conventions, and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines of general applications, but alsn detailed practices and procedures. GAAP provides a standard by which tn measure financial presentations. The primary authnritative statement on the application of GAAP to state and local gove=ents are National Committee on Governmental Accounting (NCGA) pronouncements. Every gove=ent should prepare and publish [mancial statements in conformity with GAAP. The objective of gove=ent GAAP financial reports are different from, and much broader than, the objectives of business GAAP finaucial reports. General Fund - The main operating fund for the city, which is used to account for all financial resources, except those required to be accounted for in another fund. All city's departments/divisions except the enterprise fund departments/divisions are funded by the general fund. Ad valorem taxes make up the largest percentage of the general fund revenues. Interfund Transfer - Budgeted amounts transferred from one govenunental accounting fund to another for work or services provided. Mill - The property tax rate, which is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of assessed property valuation. MilIa!!e Rate - A rate expressed in thousands. As used with ad valorem (property) taxes, the rate expresses the dollar of tax per one thousand dollars oftaxable valuation. Over Budl!et - Over budget in revenue means there is more income than expected. Over budget in expenses means actual costs exceed the budget and funds must be transferred to provide for the additional expenses by a budget adjustment. Permanent Fund - Permanent Funds are used to report resources that are legally restricted to the extent that only earnings, not principal, may be used for purposes that support the reporting gove=ent's programs. Proiected Deficit - A projection that, based on the current rate of spending, expenses will be greater than anticipated revenue. A projected deficit during a budget year usually necessitates an adjustment in the spending pattern-delaying purchases or eliminating planned expenses-to stay within the budgeted figures. Revenue - Revenues may be operationally defined in governmental fund accounting as "all increases in fund net assets except those arising from interfund reimbursements, interfund operating and residual equity transfers, or long term debt issues". Rolled Back MilIa!!e Rate - The tax rate necessary to give a gove=ental agency the same amount of property tax dollars it received during the previous budget year, excluding changes in taxable valuation resulting from new construction, annexation or de-annexation. Shortfall - A term generally synonymous with deficit but applied to individual revenue accounts instead of to the budget of a fund or the whole City. A City might have a shortfall in a particular account, but a shortfall in the total budget is called a deficit. Special Revenue Fund - A gove=ental accounting fund used to account for special revenues that are legally restricted to expenditures for particular purposes. State-Shared Revenue - Revenues collected by the state and proportionately sbared with counties and/or municipalities on the basis of specific formulas. Such revenues include: local share of cigarette taxes, fuel taxes, mobile home license taxes, liquor license taxes, and half-cent sales taxes. Taxable Valuation - The value of property after all allowable exemptions have been subtracted; the values on whicb the millage rate is applied and taxes are computed. TRIM Bill - Florida's Truth in Millage Law that requires cities to calculate next year's property taxes based on the same tax dollars they received during the current fiscal year. Under Bud!!et - Under budget in revenue means that money being collected from taxes and other sources is not as much as was anticipated. It might necessitate spending adjustments to prevent a deficit. Under budget in expenses means that actual expenses are less than the budget. User Fee - The payment of a fee for direct receipt of a public service by the benefiting party. UtililY Service Taxes - Taxes paid to municipalities by users of electricity, telephones, cellular phones, beepers, natural gas, bottled gas, and fuel oil. Valuation - The dollar value of property assigned by the County property appraiser. 226