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Home My WebLink AboutAnnual 07-08 Budget- ApprovedCITY COUNCIL Sal Neglia Vice-Mayor Dale I. Simchick Council Member Al Paternoster Council Member Eugene Wolff Council Member CITY OF SEBASTIAN FLORIDA ANNUAL BUDGET FISCAL YEAR 2007-2008 CITY MANAGEMENT Al Minner City Manager Sally A. Maio, MMC City Clerk DEPARTMENT HEADS Shai L. Francis, CPA, CGFO Finance Director Debra Krueger Human Resources Director Andrea B. Coy Mayor David W. Fisher, P.E. City Engineer Jerry Converse Public Works Director Rich Stringer City Attorney James A. Davis Police Chief Greg Gardner Golf Operations Director Wayne Eseltine Rebecca Grohall Joseph Griffin Building Official Growth Management Airport Manager Director G~9 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Sebastian Florida For the Fiscal Year Beginning October 1, 2006 ~~~~ ~~ ~~ President Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Presentation to the City of Sebastian, Florida for its annual budget for the fiscal year beginning October 1, 2006. In order to receive this 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 communication devise. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting 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 FISCAL YEAR 2007-2008 ANNUAL BUDGET TABLE OF CONTENTS Pale Public Works: Pale HOW TO READ THE BUDGET .............................. i BUDGET MESSAGE City Manager's Letter of Transmittal ............................ CML-1 City Manager's supplemental Letter of Transmittal-1 .. CML-12 BUDGET OVERVIEW Community Profile .................................................... 1 Total Budget Summary .............................................. 4 Summary of Revenues ............................................... 6 Summary of Appropriations ...................................... 12 General Fund Appropriation Comparison by Department/Division ........ ..................................... 13 General Fund Appropriation Comparison by Category 14 Total Budget Comparison by Fund ........................... 15 Fund Balance Comparison and Projected Changes ... 16 Personnel Summary by Department/Division ........... 17 Debt Obligation ......................................................... 19 Roads and Maintenance .................................... Stormwater Utility Division .............................. Central Garage .................................................. Parks and Recreation ......................................... Cemetery ........................................................... Building Maintenance ....................................... Non-departmental ...................................................... Special Revenue Funds Special Revenue Funds Summary .............................. Local Option Gas Tax (LOGT) .................................. Discretionary Sales Tax (DST) .................................. Recreation Impact Fee Fund ...................................... Stormwater Utility Fund ................................................ Law Enforcement Forfeiture Fund ................................ Gang Resistance Education and Training Program (G.R.E.A.T.) ............................................................ 135 139 143 147 151 155 159 161 162 164 166 167 168 169 POLICIES Debt Service Funds ......................................................... 171 Mission Statement ..................................................... 21 Discretionary Sales Tax Surtax Revenue Bonds........... 172 Financial Policies ...................................................... 23 Stormwater Utility Revenue Bonds .............................. 173 Financial Accounting Structure ................................. 33 Organizational Chart ................................................. 37 Capital Project Funds Budget Calendar ........................................................ 38 Capital Improvement Fund Introduction ....................... 175 Budget Process .......................................................... 39 Capital Improvement Fund Revenues by Source and Expenditures by Type .............................................. 176 BUDGET DETAIL Capital Improvements by Project & Funding Source ... 178 General Fund .............................................................. 41 Capital Improvement Project Detail .............................. 179 General Fund Department Budgets: City Council ......................................................... 53 Enterprise Funds City Manager ....................................................... 57 Golf Course Fund ............................................................ 185 City Clerk ........................................................ 61 Administration Division................................................ 187 City Attorney ....................................................... 65 Greens Division ............................................................ 191 Finance ................................................................. 69 Carts Division ............................................................... 194 Management Information Systems ....................... 75 Airport Fund ..................................................................... 197 Human Resources ................................................ 79 Building Department ........................................................ 203 Growth Management ............................................ 85 Code Enforcement ............................................ 89 CAPITAL IMPROVEMENT PROGRAM.................. 209 Police Department: Consolidated Budget for all Divisions SCHEDULES And Units .................................................. 93 Schedule One -Summary of Millage Rates and Tax Administration ................................................. 95 Collections .................................................................... 239 School Resource Officer Unit ........................... 99 Schedule Two -Long-term Debt Service Detail.............. 240 Road Patrol Division ........................................ 103 Schedule Three -Debt Service Payment Schedule .......... 241 Community Policing Unit ................................. 107 Schedule Four -Lease Payment Schedule ....................... 246 Detective Division ............................................ 111 Schedule Five -Six Year Capital Outlay Schedule Support Services Division ................................ 115 Summar y ..................................................................... 247 Dispatch Unit .................................................... 119 Schedule Six -Six Year Schedule of Capital Outlay Special Operations ............................................ 123 q ...................................................................... Re uests 248 Professional Standards ...................................... 127 y ............................................. Schedule Seven - Glossar 251 Engineering .......................................................... 131 Schedule Eight -Community redevelopment Agency 255 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2007-2008 ANNUAL BUDGET HOW TO READ THE BUDGET This 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 -This section includes three budget transmittal letters from the City Manager. The letters address the key policy changes that support the adopted budget document. Budget Overview -This section provides an overview of the key policy issues and programs, community profile and revenue trend analysis, and an overall budget summary. Policies -This section presents the City's policies that guide the preparation of this budget document. Budget Detail -This section is broken down by fund type. • General Fund -This 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 -This section provides description of each individual fund as well as detailed line item budget information. • Debt Service Funds -This section provides description of each individual fund as well as detailed line item budget information. • Capital Project Funds -This section provides detailed budget information on funding sources and project appropriation (uses). for all FY 2006/07 capital projects. • Enterprise Funds -This 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 along-range capital improvement plan. The plan describes planned capital improvement projects and funding sources for Fiscal Year 2007-2012. Schedules -This section provides historical trend information on ad valorem tax millage 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 of the budget language into plain English. The Community Redevelopment Agency annual adopted budget is not part of the City's operating budget, therefore, it has been presented as a schedule. CITY OF S~~~T~~K HOME OF PELICAN ISLAND 1225 MAIN STREET • SEBASTIAN, FLORIDA 32958 TELEPHONE: (772) 589-5330 • FAX (772) 589-5570 August 31, 2007 The Honorable Mayor Andrea Coy and City Council City of Sebastian 1225 Main Street, City Hall Sebastian, Florida, USA Re: Fiscal Year 2008 Budget Letter of Transmittal Dear Mayor Coy and City Council Members: In compliance with provisions of the City Charter and State of Florida Statutes, I am pleased to submit for your review and consideration the Proposed Fiscal Year 2007/08 Budget. The FY 2008 budget is even more challenging than ever due to the State's new tax reform, decrease in property value, and the slight downward trend in sales tax revenues. The budget reflects the recommended current fiscal year rate, which is 3.0519. This rate is actually lower than the State mandated rate, which is 3.1157 and represents the third consecutive year in which taxes have been reduced by the City of Sebastian. Meeting these challenging goals was made possible as a result of the implementation of an Employee Early Retirement Incentive Program, conservative city-wide budget planning, as well as not increasing the City's workforce and keeping capital purchases to a minimum. Ad Valorem taxes revenue represents 38.2% 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 determination to fund important programs and save wisely. The recommendation to use the same millage rate will 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 2006/2007 FY 2007/2008 FY 2007/2008 Current Millage Rate State Mandated Millage rate Proposed Millage Rate Percent (Decrease) From Mandated Rate 3.0519 3.1157 3.0519 -2.05% For illustrative purposes, the effect of the proposed millage on a home with an assessed value of $100,000 (net of $25,000 homestead exemption) is presented below. FY 2006/2007 FY 2007/2008 FY 2007/2008 Tax Based On Tax Based On Tax Based On Current State Mandated Proposed Tax Dollar (Decrease) Millage rate Millage Rate Millage Rate From Mandated Rate $305.19 $311.57 $305.19 ($6.38) CML-1 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: CITY GOALS 1. Governmental Efficiency - An efficient, user-friendly government; 2. Commitment to the Future - proactive planning for growth management, technological advances and sound economic development policies; 3. Quality of Life -Proactively address issues that will positively impact quality of life; 4. Environmental Conservation -Promote environmental conservation; 5. Citywide Infrastructure Improvements - Implement citywide infrastructure improvement initiatives. In order to achieve these goals, each department/division develops their own goals and objectives in an effort to achieve the City's ultimate goals. With these goals in mind, the highlights of the Fiscal Year 2008 Proposed Budget are as follows: BUDGET CHALLENGES AND HIGHLIGHTS A review of the Fiscal Year 2008 budget confirms that a budget is a planning document, recommending the allocation of resources that will accomplish a municipality's goals and vision. Major challenging factors impacting the Fiscal Year 2007-2008 budget are as follows: • Mandated State tax reform, which requires the City to adopt a rolled back rate plus an additional 3% cut back based on the City's compound growth rate. Due to a 5% decrease in existing property value, the computed mandated rate is 3.1157. It is actually 2% higher than the proposed rate, which is the current millage rate of 3.0519. On July 25, 2007, the City Council set the millage rate cap at 3.0519 to prepare the City for the proposed "Super Homestead Exemption" tax reform, which will go before voters in a January 2008 referendum. • Slow down of the local housing market and building activity. • Sales tax revenues leveling off in FY 2007. The trend is expected to continue for FY 2008. • Employee health insurance and property, casualty, and general liability insurance premium increases. • Employee annual raises and cost of living adjustments. Currently the City's General Fund is comprised of nearly 87% of the total City personnel; thus, approximately 72.5% of the total proposed General Fund budget is personnel costs. Approximately 9.4% of the General Fund budget is for health insurance benefits. The newly approved health insurance contract reflects a 16% increase from the current premium, which has been factored in the proposed budget. Salary increases are governed by the Communications Workers of America (CWA) and the Police Benevolent Association (PBA) union contracts, as well as management benefits package for exempt employees. The PBA contract is expiring September 30, 2007; City staff has tentatively agreed to terms for a new three year PBA contract. This proposed package reflects (1) cost of living and merit increases at 6.5%; (2) a modification to the police officer incentive program; (3) increases in the calculation for overtime pay for field training and other specific policing functions; and, (4) changes in the uniform allowance. Other minor changes do not have a material effect on the proposed budget. In addition to the above union negotiation effort, staff has incorporated the following measures to facilitate a balanced budget without cutting back services. The recommended budget reflects the elimination of three General Fund vacant positions, which includes one (1) police officer position, one (1) public works superintendent position, and one (1) code enforcement officer position. The recommended budget reflects the elimination of three (3) Building Department (Enterprise Fund) positions, which includes one (1) vacant permit technician, one (1) vacant building inspector position, and the layoff of one (1) building inspector position. The recommended budget reflects the elimination of the part-time clerical assistant position from the Airport (enterprise fund). The position is transferred to the City Manager's office to attend the City Hall lobby area. CML-2 The recommended budget reflects the implementation of the Employee Early Retirement Incentive Program. The program is offered to City employees with more than fourteen (14) years of service and within three (3) years of reaching the age of 65. The qualified and participating employee will receive $1,000 for each year of service rendered. In addition, the City will pay single health, dental, vision and life insurance for the period until the employee reaches 65 years of age. The program was designed strictly for FY 2007-08 budget year and was offered in two phases. The first phase of the offering was geared toward the City's Building Department. There are two (2) full-time employees participating in the program. The second phase of the offering was geared toward the General Fund employees. There are five (5) full- time and one (1) part-time employees participating in the program. The recommended budget reflects no new positions and no new capital outlay, except the replacements, which is funded by capital replacement reserve. In summary, there are thirteen full-time positions eliminated city-wide. The table below demonstrated the changes made to each department/division. RECOMMENDED FULL-TIME AND PART-TIME POSITIONS Actual Actual Recommended Increase/ FY 2005/2006 FY 2006/2007 FY 2007/2008 (Decrease) Department/Division F/T P/T F/T P/T F/T P/T F/T P/T City Council 0 5 0 5 0 5 0 0 City Manager 2 0 2 0 2 1 0 1 City Clerk 4 1 4 0 3 0 (1) 0 City Attorney 2 0 2 0 2 0 0 0 Finance 6 0 5 0 5 0 0 0 Mgmt Information Svcs 3 0 3 0 3 0 0 0 Human Resources 3 0 3 0 3 0 0 0 Growth Management 4 0 5 0 5 0 0 0 Code Enforcement 3 0 3 1 2 1 (1) 0 Police Department 54 8 57 9 55 10 (2) 1 Engineering 6 4 7 4 5 4 (2) 0 Stormwater Utility 13 0 13 0 13 0 0 0 Roads & Drainage 12 1 11 1 10 0 (1) (1) Central Garage 3 1 3 1 2 1 (1) 0 Building Maintenance 2 0 2 0 2 0 0 0 Parks & Recreation 16 17 15 17 15 17 0 0 Cemetery 2 0 2 0 2 0 0 0 Building Department 11 0 11 0 6 0 (5) 0 Golf Course Administration 3 12 3 12 3 5 0 (7) Golf Course Carts 0 7 0 7 0 14 0 7 Airport 3 1 3 1 3 0 0 (1) SUB-TOTALS 152 57 154 58 141 58 (13) 0 TOTALS 209 212 199 (13) On August 22, 2007, the City Council approved asix-year capital improvement program for Fiscal Year 2008- 2013. Staff has incorporated the plan into the proposed FY 2007-08 budget. Beside the road paving project and the heavy equipment lease payment, which are on going, staff has recommended ten (10) capital projects for consideration. The detailed project listing is located on page 138. Under the City Council's direction, several projects, such as 512 Corridor Improvement, Indian River Drive/Main Street project, and the Airport T-Hangars project have been incorporated into the capital budget. Besides utilizing the traditional funding sources such as CML-3 Discretionary Sales Tax revenue, Local Option Gas Tax, CRA (Community Redevelopment Agency) and Recreation Impact Fees, grant opportunities are also being considered and incorporated into the capital budget. Major grant funded projects include the T-Hangars and 512 Corridor Improvements projects. There also exists grant funding possibilities for the Indian River Drive/Main Street Improvement Project. With the completion of the Old School House project, additional operating costs such as electricity, water and sewer have been programmed. The second floor of the building will be utilized by Indian River Community College for college classes. The first floor of the building will be utilized by the Association of Retarded Citizens and Sebastian River Historical Society. The Proposed Fiscal Year 2008 Budget will not depart from the current direction of the city. The Citywide goals will continue to be achieved and accomplished by undertaking the following major programs, projects and activities within each responsible department/division: Citywide Infrastructure Improvements • Continue implementation of the Sebastian stormwater Utility Master Plan Capital Improvement Program as adopted by City Council in Fiscal Year 2003; • Continuation of Citywide Parks Construction Program, with financial assistance from the Parks and Recreation Impact Fee Fund and various state grants; • Completing the Indian River Drive/Main Street improvements and beautification project with additional funding from Community Redevelopment Agency debt financing and Recreation Impact fees. • Continuation of Street Resurfacing Program; • Continue implementation of sidewalk installation program; • 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). • Continue the stormwater'/< round swale rehab program; Governmental Efficiency: • Continue partnership with Waste Management, Inc. to provide municipal solid waste collection services via an exclusive five year renewable option franchise agreement authorized by City Council in June 2003; • Continue the stormwater swales and ditches mowing program; Commitment to the Future: • Implementation of Sebastian Municipal Airport Business Plan; • Continue economic development policy formulation and marketing efforts. • Continue School Resource Officer program to provide services to youth at both Sebastian Elementary School and Pelican Island Elementary School; Environmental Conservation: • Continue successful grantsmanship program; Quality of Life: • Partnership with Sebastian Community Redevelopment Agency to initiate additional projects and programs to benefit the Community Redevelopment District; COMPARATIVE AND TREND ANALYSIS General Fund expenditures per capita in Sebastian for the last three years reflect a continued effort to increase service level with lesser cost to residents. This is evidenced by expenditures per capita and area population increase (reference the table on page CML-5 and CHART I). Through various cost efficiency initiatives (e.g. procurement of grants, outsourcing, low interest financing and bond refinancing), more programs and projects have become possible despite reduced dependency on property taxes. CML-4 City of Sebastian, Florida General Fund Expenditures Per Capita Amended Proposed Actual Actual Actual Actual Actual Budget Budget FY FY FY FY FY FY FY Fiscal Year 2002 2003 2004 2005 2006 2007 2008 General Fund Expenditures (in millions) 7.709 8.88 10.336 12.906 12.234 12.38 12.98 CPI 181 185.2 189.9 198.8 202.9 N/A N/A Population (]) 17,167 18,425 19,365 20,048 21,666 22,426 23,099 Population % Increase from Prior Year N/A 7.33% 5.10% 3.53% 8.07% 3.51 % 3.00% Expenditures Per Capita (2) $449 $482 $532 $644 $512 $555 $562 Expenditures Per Capita % Increase /(decrease)fromPriorYear N/A 7.35% 10.37% 21.01% -20.44% 8.31% 1.29% (1) Population figures are estimates for F iscal Year 2008. (2) The higher expenditure per capita in FY 2005 is due to post hurricane clean up and re pairs. CHART I General Fund Expenditures Per Capita (Real Dollars) $700 $600 ~ $500 o $400 A $300 a $200 $100 $0 2002 2003 2004 2005 2006 2007 2008 Another important consideration involves strict attention to the cost of personal services in the last five years. The comparison of General Fund personnel costs to total General Fund operating expenditures for the past five years is shown in the table on the next page and CHART II. The percentage of General Fund personnel Costs to the total General Fund operating expenditures actually shows a declining pattern from FY 2003 to FY 2005. The percentage decrease from FY 2005 to FY 2006 is mainly due to post hurricane clean up and in-house repairs. The percentage increases from FY 2006 to FY 2008 are mainly due to the health insurance premium annual increase as well as employee annual raises. 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 addition, this budget continues to reflect (although on an even more conservative basis) a current trend directed by City Council and the administration to continue funding maintenance projects. CML-5 City of Sebastian, Florida Comparison of General Fund Personnel Costs to Total General Fund Expenditures Total Personnel General fund Fiscal Year Costs Expenditures 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 Actual $8,261,416 $12,906,248 64.01% 2005-2006 (1) Actual $7,532,331 $12,234,243 61.57% 2006-2007 Projected $8,520,214 $12,007,099 70.96% 2007-2008 Proposed $8,687,168 $11,980,334 72.51% (1) The lower personnel costs is caused by the separatio n of Building Department from the General fund at the beginning of FY 2006. CHART II City of Sebastian, Florida Comparison of General Fund Personnel Costs to Total General Fund Expenditures $15 __~_._~.~ ... ..~. _.___.__ ~ .° $10 - ~ ~ $s 2002 2003 2004 2005 2006 2007 2008 Fiscal Year A significant factor continuously examined by the 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 population. Under the direction by City Council, Sebastian is actually experiencing a decreasing trend on full-time employees per thousand population. This is illustrated in Chart III. 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-6 CHART III City of Sebastian, Florida Full-time Employees per thousand Population 10.00 _...__ __....___.~..~.,_._-_ 8.00 - - --- f 6.00 ----- 4.00 - __ _ 2.00 -- - -- -- ---- 0.00 , 2000 2001 2002 2003 2004 2005 2006 2007 2008 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 past few fiscal years 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 the General Fund total expenditures is illustrated in Chart IV and Chart V. (Note -Fiscal Year 2007 information is based on projection) As required by the adopted financial policy, the General Fund unreserved fund balance will be maintained in an amount greater or equal to 25% of the annual General Fund Expenditure Budget. The nationally recognized Government Finance Officers Association also recommends the undesignated fund balance to be no less than two months of the 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 of a community. On October 1, 2002, the City Council adopted a resolution to designate $1,000,000 from the 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 and increase in FY 2007. CHART IV City of Sebastian, Florida Comparison of General Fund Undesignated Fund Balance to General Fund Total Expenditures ~, l s - ____.._____...._._~..._ _ _ _._._.__ c 10 - ~ -- ~ ~ - -- 5 - 0 -,- ~ -,-- -,- FY FY FY FY FY FY FY 2001 2002 2003 2004 2005 2006 2007 General Fund Undesignated Fund Balance General fund Total Expenditures CML-7 CHART V City of Sebastian, Florida Percentage of General Fund Undesignated Fund Balance to General Fund Total Expenditures I 50.00% ---- ~~..__,.,_~.~...._._.._.____,_.__._._...~.__.~_.__._.____...~..__._ ~. a> 40.00% - - ---- - on 30.00% ------ __-. 20.00% ~ 10.00% -----~ , 0.00% _ i FY FY FY FY FY FY FY 2001 2002 2003 2004 2005 2006 2007 BUDGET BY FUNCTION Economic Environment As reported by the University of Florida Bureau of Economic and Business Research, 2007 Estimates of Population, the City's population is 22,426. In addition, Sebastian is approaching a point in its development evolution reflecting an approximate "build-out" rate of 60%. As such, the City faces challenges relative to growth in both residential and commercially zoned areas. Residential construction has slowed considerably and there are new commercial developments to serve a growing population. The Village Shops of Sebastian Phase II are nearly complete, adding several new retail buildings in the "historic fishing village" theme to the downtown U.S. 1 business corridor. The River View Plaza addition is also nearing completion as is the newly renovated Sebastian Center. Both projects, when finished will add retail and professional space to the downtown area. Commercial growth in Sebastian continues primarily on the west side of town. The Space Coast Credit Union was recently completed and the Shoppes of Sebastian Phase II have commenced construction. The Sebastian Community Redevelopment Agency (CRA) continues to play an important role in Economic Development. Recent infrastructure improvements within the CRA area have increased the tax-incremental revenues the City receives. This year, the CRA developed a new program, the Facade, Sign and Landscaping Grant, and has awarded five grants to local businesses. The CRA has unveiled a new website http://www.cityofsebastian.org/CRA/ to highlight news and information within the CRA district. Also, the City provides support to several local festivals that provide direct economic benefit to the community. The Growth Management Department has worked closely with the Office of the City Manager and Sebastian Municipal Airport to develop guidelines identifying the uses and aesthetics of new development, these guidelines were recently approved and adopted by the City Council. The City continues to utilize the web site for businesses that was implemented a year ago, www.sebastianbusiness.com. The website features information on economic incentives, relocation and business development. The City strives to provide new businesses with information on the local Chamber of Commerce and the benefits. CML-8 General Government The Sebastian Elementary School House renovation project (Old City Hall) is currently 99.9% complete. This project is funded by the Historic Preservation Grant, and Discretionary Sales Tax Revenue Bond proceeds, and Discretionary Sales Tax Revenue. The City Council has recently entered into a lease agreement with Indian River Community College for the leasing of 2"d floor space for education purposes. The remainder of the building space will be used to house the Historical Society and Association for Retarded Citizens (ARC). Community Safety The Sebastian Police Department has been working diligently to augment both operations and expectations since the agency received law enforcement accreditation from the Commission for Florida Law Enforcement Accreditation nearly five years ago. This designation has markedly increased Sebastian Police Department's ability to prevent and control crime through more effective and efficient delivery of law enforcement services to the community. Primary reasons for seeking accreditation included: the necessity for Sebastian Police Department to establish goals and objectives with provisions for periodic updating; constant reevaluation of whether departmental resources are being employed in accordance with agency goals, objectives and mission; constant reevaluation of departmental policies and procedures as documented in the department's written directive system; to accommodate correction of internal deficiencies and inefficiencies before they become public problems; and the opportunity to reorganize without the appearance of personal attacks. Essentially, maintaining accreditation will continue to serve as a yardstick to measure the effectiveness of Sebastian Police Department'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. Standards and performance measurements resulting from the accreditation process will continue to guide both Sebastian Police Department and city administration in alleviating such potentially adverse conditions. With the growing population the City of Sebastian experienced a slight increase in certain crimes including robbery and larceny and a decrease in aggravated assaults, sexual assaults, burglary and vehicle theft. There were no homicides in 2006. Notable statistics reflective of this position include Sebastian's total index crime clearance rate of 22% is the same as the state average rate of 22%, and Indian River County's rate (collective average of all agencies and jurisdictions) of 22.5%. Despite recent policy directives by The School District of Indian River County not to sustain partnership with the City of Sebastian to continue the School Resources Officer Program, the Fiscal Year 2008 Proposed Budget recommends continued sponsorship of two officers, one to remain stationed at Pelican Island Elementary School and the other at Sebastian Elementary School. The encouragement of this program remains indicative of the philosophy that preventative education for this age group is most effective in preventing long-term juvenile crime, as well as to instill the importance of community safety and responsibility. Such rationale also justifies the Drug Awareness Resistance Education (D.A.R.E.) and Gang Resistance Education and Training (G.R.E.A.T.) initiatives as well as a new child abduction resistance course called Resist Aggression Defensively (R.A.D. Kids). The programs remain very popular among both children and parents and are expected to continue in fiscal year 2008 via assistance from various programs. (We are currently requesting the school boards financial assistance with both officers and crossing guards). The Fiscal Year 2008 Proposed Budget also supports the continuation of two progressive safety programs recently initiated in the community, the Sebastian Police Department 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 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 two summers ago and we are currently involved in educational and enforcement actions that most of the boaters are accepting with open arms. 2007 was the beginning of the community policing program "Citizen's Academy'. Our first was very successful with 22 students. This program is to help citizens understand the functions of a law enforcement agency and hopefully gain assistance with community issues. We intend to continue with another Citizen's Academy for fiscal 2008. CML-9 The current fiscal year marked the completion of the E-911 System project. This project is funded by City's discretionary sales tax revenues and County's EMS fund. Beginning August 2007 Sebastian Police Department had its own 911 answering point. In past years all 911 calls for residents in Sebastian went to the Sheriff's Office first then transferred to Sebastian Police Department dispatch, now all 911 calls will be answered directly by Sebastian Police Department dispatchers. This should make for a quicker response to al emergencies. Transportation The Department of Engineering continues working on a long-term planning, modeling, study, and coordination with the MPO of Indian River County regarding the prospective future capital improvements. Some long-range goals consist of examining the potential for intersection improvements at the Barber Street / Schumann intersection and extension of Laconia Street. While other long term plan focus on aesthetic improvements in the CR-512 corridor and future development of North Power Line Road. Each of these projects offers ways to promote and encourage better traffic flows in and around Sebastian. The renovation of Easy Street and the new pedestrian /bicycle bridges are underway. In FY 2007, the City has filed a grant application to secure a Small City Grant from Community Development Block Grant program for the Easy Street Renovation Project. The project has been denied funding due to Florida Small Cities Community Development Block Grant Program funding shortage. However, because of the importance of the Easy Street, in the third quarter of FY 2007, the Council approved and shifted some capital project funding to finance the cost of Easy Street renovation. Additional funding of $150,000 has been programmed for FY 2008. This will bring the total project funding to $862,571. The first planned bridge installation is over the Collier Creek Canal on Barber Street at Hardee Park. The Department of Engineering continues working on the sidewalk installation and asphalt paving /resurfacing of existing City streets as funding permits. Airport The FY 02 adoption of the current Sebastian Municipal Airport (X26) Master Plan serves as the guiding document for airport planning. Numerous infrastructure improvements and economic development projects have been completed, and others in the 'pipeline,' will lead to the economic viability, and self-sustaining capability, of the airport. The aforementioned improvement projects were/are the result of funding grants by the Florida Department of Transportation (FDOT) and the Federal Aviation Administration (FAA) combined with City Of Sebastian `match' funds. The 'most notable' completed project for 06/07 was the construction of the Airport Administration Building. The building dedication was held in October 2006. This architectural gem houses Airport Administration and City of Sebastian Public Works administration. The building also offers space for an alternate city Emergency Operations Center (EOC) and, in addition, other office space is available for commercial lease. The Sebastian City Council named the building after the late Terry Hill, former Public. Works Department Head. Mr. Hill was instrumental in the planning and completion of the Airport Administration Building. Other notable projects for 07/08 are: Purchase and installation of a Super AWOS -Automated Weather Observation Station; completion and ongoing implementation of an airport standard operating procedure, a/k/a the Airport Business Plan; construction of an Airport Maintenance Storage Building; improvements to airport lighting/signage to include a Precision Approach Path Indicator (PAPI) system for both runways; corporate/T- Hanger construction; and, ongoing security enhancements. An airport self-serve fuel facility, expected to be completed in late August 07, will generate additional funds for airport operations, will service home-based pilots, and will give transient pilots a reason to visit Sebastian. An abbreviated Master Plan Update, titled the Airport Layout Plan Update, will be started in Summer 07. This project will update completed projects at the airport and identify new airport economic development targets. This will permit airport staff to apply for additional grants to aid in airport development. Sebastian Municipal Airport's infrastructure is being developed to attract economic development opportunities in an effort to stimulate the business climate and create jobs in our community. For approximately the past two years, the airport has operated under a Council imposed `business moratorium.' This moratorium postponed all land leases at the airport, thereby forestalling economic development. With the approval of the completed "Airport Business Plan" in Spring 07, the Council lifted the moratorium thereby allowing the airport to continue its economic life. Incremental steady progress toward airport self-sustainability is the goal for airport development along with complementing the character and progress of the City Of Sebastian. CML-10 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 collection in Fiscal Year 2002, the City has received $4,578,646 and estimates to receive approximately $820,000 in Fiscal Year 2007. In FY 2004- 05, The Council removed the percentage cap on the utilization of stormwater utility fees for maintaining the existing stormwater system. In Fiscal Year 2004, the City of Sebastian was successful in securing the community's first ever revenue bond dedicated specifically to finance large-scale comprehensive stormwater utility improvements. This authorization yielded an initial $5.6 million commitment to help finance capital improvement programs that govern implementation of a series of projects designed to better facilitate drainage flow dynamics citywide. In FY 2005- 06, City Council finalized plans to move forward with the Collier Creek Canal and Twin Ditch projects. The move has necessitated that the use of the stormwater Utility Revenue Bonds focus on the completion of these projects while delaying other projects such as Periwinkle Drive and Middle Stonecrop. Any future funding shortage may require transfers from the stormwater Utility Special Revenue Fund. The City's Engineering Department has been working and overseeing the entire bond funded projects. To that end, the Twin Ditches project, as of this writing, is substantially complete and the design/permitting stages for the Collier Creek Dredging project are complete, with project being scheduled for bidding in September 2007. Other projects such as the Periwinkle Drive stormwater Retention Area Improvements are at bid phase now with completion scheduled for the end of FY 2008. stormwater maintenance has long been an issue for City residents. The upkeep of the ditches and swales has been an extreme challenge 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. In FY 2005-06, City started outsourcing the swale and ditch maintenance to enable City crews to focus efforts on different stormwater maintenance practices. This action also allows more consistently maintained ditches and swales and reduces the number of swale drainage complaints. The current ditch and swale mowing contract amounts to $422,178. This brings the stormwater maintenance to a $1.2 million dollar operation funded 62% through General Fund revenues and 38% through stormwater assessments. The City has implemented the '/4 round swale rehabilitation project in FY 2006-07. In addition to the contractual agreement with the contractor, the City also utilizes a crew of four stormwater employees to install '/4 rounds. It is estimated 15% to 20% of the city-wide '/4 round swale rehabilitation project will be accomplished in FY 2007. An allocation of $250,000 from Discretionary Sales Tax Revenue has been incorporated in the capital budget for the '/4 round swale rehabilitation project for FY 2008. The project is estimated to be completed in FY 2012. Culture and Recreation City administration will continue to provide program funding for beautification and landscaping improvements throughout the City, as opportunities become available. The current Fiscal Year marked completion of the Yacht Club renovation project. The City's Yacht Club was severely damaged in FY 2004 due to hurricane Frances and hurricane Jeanne. The City utilized the insurance reimbursement to repair the roof damage in FY 2005. The renovation project itself is 67% funded by the Discretionary Sales Tax Revenue Fund and 33% funded by Community Redevelopment Agency. The project includes a complete renovation of the facility as well as the parking lot. A grand opening was held on May 31, 2007. The facility will be mainly used by local civilian organizations as well as a rental facility for the citizens. Several neighborhood park playground improvements have also been accomplished in the current fiscal year, which includes Easy Street Park, Bryant Court Park, Blossom Park, and Friendship Park Special Needs Playground. Summary There are a lot of numbers, indicators, projections, charts and graphs in this budget document. Rightfully 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 2008 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. CML-11 The City's administration began finalizing its recommendations for next year's budget with 75% of the current fiscal year completed. The projected Fiscal Year 2007 General Fund Undesignated Fund Balance is estimated to be approximately 44% of the total General Fund expenditures, which has exceeded the Financial Policy requirement of 25% minimum. Staff has determined that FY 2009 budget year will be more challenging than ever due to the State tax reform and community growth. Utilizing part of the undesignated fund balance may be necessary, but exploring and expanding revenue sources will be our top priority in the coming year. Fiscal Year 2008 will mark the ninth 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, this is a continuous process, as more work is required to truly solidify our belief that we are on the right track. The table below summaries the recommended budget for each fund type and enterprise funds. Total appropriation for all funds is recommended to be $27,136,422. FY 2007 FY 2008 Amended Recommended Dollar Percentage Budget Budget Change Change General Fund $ 12,380,198 $ 11,980,334 $ (399,864) -3.23% Special Revenue Funds 5,734,631 5,419,615 $ (315,016) -5.49% Debt Service Fund 1,473,330 1,473,342 $ 12 0.00% Capital Projects Funds 4,434,730 5,392,666 $ 957,936 21.60% Golf Course Fund 1,635,642 1,746,677 $ 111,035 6.79% Airport Fund 396,235 542,865 $ 146,630 37.01% Building 1,103,072 580,923 $ (522,149) -47.34% TOTAL $ 27,157,838 $ 27,136,422 $ (21,416) -0.08% The Sebastian Management Team looks forward to working with the City Council during the upcoming public hearings, as well as welcoming the opportunity to address questions and concerns accordingly. In summary, the Fiscal Year 2008 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 2007 budget document. This is the third 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. With the hard work and dedication provided by employees and the Management Team, I am confidant in our ability to provide the same high quality services that citizens of Sebastian have enjoyed. ectfully/,~ubmitted, Manager CML-12 (CITY OF SEBASTIAN, FLORIDA 2007/2008 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. 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 of Miami and began the development of a planned community that is now the City of Sebastian. The City has a population of approximately 22,000 living in an area of approximately 14.6 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 infra-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 I-95 and the Florida Turnpike. 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 2006 was 45.6 and median household income for 2006 was $52,394 per U.S. Census Bureau. 1 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGE Major employers in the County are shown below along with their approximate level of employment as of February 2007. Major Employers in Indian River County Establishment School District of Indian River County Indian River Memorial Hospital Indian River County The New Piper Aircraft City of Vero Beach Sebastian River Medical Center Wal-Mart John's Island Indian River Estates Sun Ag. Inc. Disney's Vero Beach Resort Grand Harbor Management CVS Warehouse/Distribution Visiting Nurse Association Dodgertown Complex St. Edwards School City of Sebastian Macho Products, Inc./MDI Flight Safety International Medical Data System Indian River National Bank Industry/Product Government Health Care Government Manufacturer Government Health Care Retail Residential/Resort Retirement/Life Care Citrus, Agric. Resort Hotel Developer Distribution Health Care Convention/Sports Independent School Government Manufacturer Flight Instruction Collection Agency Banking Number of Employees 2,336 1,300 1,614 1,045 600 530 449 446 442 350 315 310 300 297 255 237 211 208 180 171 171 Source: Indian River County Chamber of Commerce 2 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET Population/Growth The City of Sebastian has undergone significant growth in the last ten years. The City continues to remain as one of the fastest growing municipalities in Florida. In addition, Sebastian is approaching a point in its development evolution reflecting an approximate "build-out" rate of 60%. 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. POPULATION PERCENTAGE INCREASE increase from Year Population Prior Year 1998 15115 4.46% 1999 15707 3.92% 2000 16181 3.02% 2001 16667 3.00% 2002 17167 3.00% 2003 18425 7.33% 2004 19365 5.10% 2005 20048 3.53% 2006 21666 8.07% 2007 22426 3.51 City of Sebastian Population 1990 to 2007 25000 _ _ ~ ~, __ - _.. c 20000 ____ 15000 --- ~„ 10000 a° 5000 ~ ~ ` ' 0 °°o'`otio°0°`0`'0°01 ~,°~,°'o°o'`otio0o°`0`'0°01 ~.°~ ~.°' ~.°~ ~.°' ~.°' ~0 ~.°~ ~0 ~.°' ~.°~ do do Oo Oo Oo do do ~o Year Source: University of Florida, Bureau of Economic and Business Research 3 CITY OF SEBASTIAN. FLORIDA 2007/2008 ANNUAL BUDGET The Fiscal Year 2007/08 adopted budget continues to focus on the community services as in the previous years. In addition, the focus continues to emphasize the principal issue of decreasing ad valorem tax millage rate as well as implementing and funding the recommended service level. Reducing the millage rate has become a real challenge for the City Manager and management staff due to the slow down in local housing market and the State tax reform implementation. According to the State tax reform, the City is required to adopt the rolled back rate plus additional 3% reduction based on the compound growth rate. Because a 5% decrease in existing property value, the computed mandated rate is 3.1157. It is actually 2% higher than the adopted rate, which is the current millage rate of 3.0519. Despite the State mandated rate requirement, City Council has exercised many cost cutting techniques to facilitate the adoption of a lower millage rate. Major cost cutting techniques include the implementation of Employee Early Retirement Incentive Program, the elimination of some vacant positions, as well as zero budget for new positions and new capitals. TOTAL BUDGET SUMMARY 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 $27,136,422. 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 2007/08 is $20,031,554. • 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 2007/08 is $5,392,666. • Debt Service Budget: The debt service budget funds scheduled debt service payments for city's long- term debts. The budgeted amount for Fiscal Year 2007/08 is $1,473,342. • Contingency/Reserve: The contingency/reserve 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 2007/08 totals $238,860. The percentages of each component of the total budget are presented in the graph below. City of Sebastian, Florida FY 2007/08 Total Appropriations $27,136,422 Debt Service 5.43% Capital Contingency Projects~~ ~\ ~ 0.88% 19.87% ~ Operating 73.82 4 _. ._.. _ _ CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET FY 2007/08 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 $ 4,580,045 $ - $ - $ - $ - $ 4,580,045 Sales and Use Taxes - 3,376,000 - - - 3,376,000 Utility Service 2,263,257 - - - - 2,263,257 Licenses and Permits 173,000 - - - 461,300 634,300 Intergovernmental Revenue 2,268,000 - - 816,102 - 3,084,102 Charges For Services 310,969 - - - 2,018,230 2,329,199 Fines and Forfeitures 59,600 8,000 - - - 67,600 Franchise Fees 1,159,947 - - - - 1,159,947 Stormwater Assessment - 820,000 - - - 820,000 Recreation Impact Fees - 100,000 - - - 100,000 Miscellaneous Revenue 483,400 292,759 2,850 - 338,312 1,117,321 TOTAL ESTIMATED REVENUES 11,298,218 4,596,759 2,850 816,102 2,817,842 19,531,771 Transfers-In (1) 538,029 - 1,470,492 4,576,564 - 6,585,085 Cash Balances Brought Forward 144,087 822,856 - - 52,623 ],019,566 TOTAL ESTIMATED REVENUES, BALANCES AND TRANSFERS $ 11,980,334 $ 5,419,615 $ 1,473,342 $ 5,392,666 $ 2,870,465 $ 27,136,422 EXPENDITURE/EXPENSES: General Government $ 3,208,517 $ - 300 $ - $ - $ 3,208,817 Public Safety 4,568,053 11,500 - 385,000 580,923 5,545,476 Physical Environment 1,538,061 3,500 - 1,318,444 - 2,860,005 Transportation 1,357,322 203,699 - 3,524,528 382,865 5,468,414 Culture and Recreation 1,083,382 - - 10,000 1,440,487 2,533,869 Debt Service - 300,000 1,473,042 154,694 306,190 2,233,926 TOTAL EXPENDITURE/EXPENSES 11,755,334 518,699 1,473,342 5,392,666 2,710,465 21,850,506 Transfers-Out (1) - 4,887,056 - - 160,000 5,047,056 Reserves 225,000 13,860 - - - 238,860 TOTAL EXPENDITURES/EXPENSES, TRANSFERS AND RESERVES $ 11,980,334 $ 5,419,615 $ 1,473,342 $ 5,392,666 $ 2,870,465 $ 27,136,422 (1) The difference between the transfers-in and the transfers-out represents transfers from the Cemetery Trust Fund and the Community Redevelopment Agency to the General Fund and Capital Project Fund for capital equipment and capital project. The Cemetery Trust Fund is not a budgeted fund and therefore is not included in the FY 2007/08 adopted budget. The Community Redevelopment Agency is a blended component unit of the City. It has a separate adopted budget per Florida Statute 189.418(3), which is not included in the primary government FY 2007/08 adopted budget. 5 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET SUMMARY OF REVENUES Total revenues available to the city in FY 2007/08 from all sources are estimated at $27,136,422. As illustrated in the graph below, tax revenues make up approximately 37.66% of total budgeted revenues. Tax revenues include ad valorem taxes, discretionary sales tax, and utility service tax. Intergovernmental revenues make up 11.37% of revenues. These are comprised of state shared revenues and federal grants, state grants, and local grants. Charges for services represent an additional 8.58% of revenues, and are generated mainly by the enterprise activities of the city. City of Sebastian, Florida Total Budgeted Revenue by Sources FY 2007/08 Transfers-In Cash Forwazd 24.27% 3.76 % Taxes I x37.66% Miscellaneous i I 4.11% Licenses and Permits ~ 2.34% Recreation Impact ~~~ Fee -- 0.37 % ~ ~ Assessment3.02%~ ~ ~ ~Intergovemmental Franchise Fees Charges For Revenue t Services 8.58% 11.37% 4.27% Fines 0.23% The table presented below provides a summary of the changes in the FY 2006/07 revenues compared to the FY 2005/06 budget. Intergovernmental Revenue has an increase of 99.73% mainly due to the anticipated federal grants for FY 2006/07 projects. Licenses and permits have a decrease of 11.2% due to the slow down on construction activity. Fine and forfeitures has a decrease of 16.61 % mainly due to the change in the Florida Constitution, which has shifted the fine revenues from cities to the court system. Miscellaneous revenue has an increase of 126% mainly due to the projected interest earnings. Transfers-in has an increase of 28% represents additional inter-fund transfers needed for capital projects. Cash forward has a decrease of 32.57% mainly due to the one time transfer of fund balance reserve to the Building Department in FY 2005/06 for the change of Building Department fund type. Total Budgeted Revenue Actual Actual Actual Budget Budget Increase % Increase/ FY 2003/04 FY 2004/05 FY 2005/06 FY 2006/07 FY 2007/08 (Decrease) Decrease Taxes $ 8,179,344 ~ 9,483,664 $ 9,930,614 $ 10,568,027 ~ 10,219,302 $ (348,725) -3.30% Licenses and Permits 1,867,920 1,587,675 1,465,193 1,287,600 634,300 (653,300) -50.74% Intergovernmental Revenue 5,634,308 7,865,263 2,812,235 2,555,851 3,084,102 528,251 20.67% Charges For Services 2,055,163 1,994,278 1,996,103 2,035,852 2,329,199 293,347 14.41% Fines and Forfeitures 118,918 95,699 77,776 63,900 67,600 3,700 5.79% Franchise Fees 770,600 886,390 1,253,748 960,475 1,159,947 199,472 20.77% Stormwater Assessment 757,712 758,887 819,287 820,000 820,000 - 0.00% Recreation Impact Fee 557,700 385,775 383,985 405,000 100,000 (305,000) -75.31% Miscellaneous Revenue 828,885 599,607 686,946 1,136,606 1,117,321 (19,285) -1.70% Total Operating revenues $ 18,319,338 $ 23,657,238 $ 19,425,887 $ 19,833,311 $ 19,531,771 $ (301,540) -1.52% Debt Proceeds 7,756,780 - - - - - 0.00% Transfers-In 3,191,598 3,851,765 4,921,652 6,475,551 6,585,085 109,534 1.69% Cash Forward - - - 848,976 1,019,566 170,590 20.09% Total Revenues $ 31,718,928 $ 27,509,003 $ 24,347,539 $ 27,157,838 $ 27,136,422 $ (21,416) -0.08% 6 CTTY OF SEBASTIAN, FLORIDA 2007/2008 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 2007/08 the city has budgeted at 95%, or $4,551,545. Ad valorem taxes, or property taxes, provide approximately 16.77% 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 FY 2007/08 property value shows a slight increase of 1.45% from the previous year while the Ad valorem tax revenue has an increase of less than 1 %. This is due to a 4.99% decrease in existing property assessed value as well as the adoption of a lower than rolled back millage rate. Rolled back millage rate definition is located on page XXX. A summary of city's millage rates since 1986 is located in the schedule section of this document on page XXX. City of Sebastian, Florida Ad Valorem Revenues $6 _.. _ .~._._ y o_ $5 $4 - $3 - $2 - $1 $0 00 O~' 00 O~ Off' 00 Off` 00 OHO O~ 00 ~O ~°' ,LO ~O ~O ~O ~O ,y0 ~O ~O ~O City of Sebastian, Florida Taxable Property Values w $2,000 ~ __ _ ®.~.~..~~ O ~ $1,500 ---_- ~ $1,000 - $500 - -- $0 O~ 00 00 O~ Off' 00 Off` O~ OHO O~ 00 ~O ~O ~O ~O ~O ~O ~O ~O ,LO ~O ~O 7 CITY OF SEBASTIAN, FLORIDA 2007/2008 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 2007/08, $1,366,295 is estimated to be received based on trend analysis. The Utility Services Tax revenues are recorded in the General Fund. It provides approximately 5% 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 of the $2.50 Utility Services Tax cap by the City Council. City of Sebastian, Florida Electric Utility Services Tax $1, 500, 000 w--.--~--a~ ~_..... ,~.... $1,250,000 -- - - $1,000,000 - $750,000 - -- -- - $500,000 - $250, 000 - - ~~ ~~F~~oQ~~oF~~oF~~oQ~~oF~~oF~~oF~~oF~~oo~ Communication Service Tax 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 5.22% of the sales price on all taxable sales of communication services provided within the municipality. The revenue estimate for FY 2006/07 is $896,962, which is a 3% increase from the FY 2006/07 estimate. The revenue estimate 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 the 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 afifteen-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 take place. For FY 2007/08, $2,700,000 is estimated to be received based on the trend analysis and the estimate provided by the Legislative Committee on Intergovernmental Relations (LCIR). Which is a 13.6% decrease from the FY 2006/07 estimate. The Discretionary Sales Tax revenues are recorded in a special revenue fund. 8 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET The Discretionary Sales Tax provides approximately 10% 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. The graph below illustrates a steady increase in Optional One-Cent Sales Tax from FY 1999 through 2006. The decrease from FY 2006 through FY 2008 reflects the slow down on local economy. City of Sebastian, Florida Discretionary Sales Tax Local Option Gas Tax 3,000,000 ----------_.____ __. 2,500,000 ------ 2,000,000 1,500,000 - - 1$00;000 ~~ - - - _ _ $0 -~-- ,- -,- ,- ,- -~ ,- ^~~0 OHO o~~ ~0~ o~~ ooh O~~ O0~ 0~1 00~ ~~ ~~ti~~~~~ti~~~~~ti~~~~~ti~~ti~~ti 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. Due to the high fuel costs and change in consumer driving pattern in the past two years, this revenue source has shown a gradual decreasing trend. This revenue pattern is anticipated to continue in FY 2007/08 and the revenue is projected to be $676,000. The Local Option Gas Tax revenues are recorded in a special revenue fund, which provides approximately 2.5% 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. City of Sebastian, Florida Local Option Gas Tax $800,000 $600,000 - - - -- - - $400,000 - - - $200,000 - - - $0 T '~ T ~~'~'~ ooh ~~~ ~~~, ~~~ ~~~ ~~~ ~~~ 001 00~ F~ ~~ti ~~ti ~~ti ~~ti ~~ti ~~ti F~~• ~~ti ~~ti FRANCHISE 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. Electric franchise fees have grown along with population over the last few years, and should continue for the future. The significant increase in FY 2006 reflects the construction and housing boom carried forward from the years before. For FY 2007/08, $1,104,250 is budgeted for electric franchise fees revenues, which represent a very slight increase from the FY 2006/07 collection level. This is due to the slow down on the local housing market and building activity. 9 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET The franchise fee revenues are recorded in the General Fund. It provides approximately 4% of the city's total revenues. The graph below illustrates a steady increase in electric franchise fees, which is population driven. City of Sebastian, Florida Electric Franchise Fees $1,500,000 $1,250,000 -- $1,000,000 - $750,000 -- $500,000 - - $250,00 ---~-~-- -,- ~~ ~~F~~o~~~o~~~oF~~oF~~oF~~oF~~oF~~oF~~oo~ 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 (LCIR) 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 legislation (HB 113-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 5.7% of the city's total revenues. The graph below illustrates a significant increase in the Local Half-Cent Sales Tax revenue from FY 1999 through FY 2006. The anticipated revenue for FY 2008 is based on the forecast provided by the Legislative Committee on Intergovernmental Relations (LCIR). 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 -,-. -r- -,- -r- ~ ~ ^ ~~ ~ ~ ~o p ~ ~ boo ~ ~ ~o~ ~ ~ ~o o ~ ~ boo ~ ~ boo ~ ~ boo ~ y boo ~ ~ boo ~ 10 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CHARGES FOR SERVICES Building Department Revenues The Building Department is an enterprise operation of the City. A major part of the Building Department Revenue sources is building permit fees. Building activities are very sensitive to economic changes, and this type of revenues can quickly decline if there is a downturn in the economy. The low interest rate environment and new annexations over the past few years have caused a substantial increase in citywide building activity. The graph below illustrates a significant increase in the building permit fees from FY 2000 through FY 2004. The decrease in revenue for FY 2005 reflects the impact of the two major hurricanes that came through the city during the last month of the FY 2004. The decrease in FY 2006 and FY 2007 reflects the slow down in housing market, which is anticipated to continue in FY 2008. Building Department revenues are continuously monitored; any adjustments to reflect economic changes shall be made during the budget year. Included in this adopted budget, the Building Department eliminated five full-time employees to adjust for the economy down trend. City of Sebastian, Florida Building Permit Fees ASSESSMENT $1,500,000 $1,000,000 --- $500,000 ------ --- $0 ^~~~ 000 00~ 00~ 000 00~ 00~ 000 00'1 00~ ~~ ~~ti~~ti~~ti~~ti~~ti~~ti~~ti~~ti~~ti tormwater 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 2001/02. 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 O-OS-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 2007/08, the revenue is estimated to be $820,000. This represents no increase from FY 2006/07, primarily due to the slow down in local home constructions. The Stormwater Utility Fee revenues are recorded in the Special Revenue Fund. It provides approximately 3% of the city's total revenues. 11 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET The graph below illustrates a steady increase in Stormwater Utility Fees, which is population driven. City of Sebastian, Florida Stormwater Utility Fees $850,000 - ------ ~-----~-~ $800,000 ----- $750,000 -- - $700,000 $650,000 -- -t- - FY FY FY FY FY FY FY 2002 2003 2004 2005 2006 2007 2008 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-1 on page 13 compares the revised General Fund departmental expenditure budget for the FY 2006/07 with the approved expenditure budget for FY 2007/08. ^ Total decrease of 3.23% for the General Fund reflects the elimination of eight (8) full-time positions, a 16% increase in health insurance premium, annual salary increases, as well as an increase in vehicle fuel costs. ^ City Manager increase of 13.37% reflects the transfer of one part-time clerical assistant position from the airport administration. ^ City Clerk decrease of 17.7% reflects the elimination of one full-time position. ^ Code Enforcement decrease of 7.92% reflects the elimination of one full-time code enforcement officer position. ^ Community Policing increase of 14.05% reflects the insurance coverage changes for the employees. ^ Police Professional Standards increase of 18.4% reflects the centralization of all Police Department travel and training budget in Professional Standards Division. ^ Police Support Services decrease of 13.31% reflects the elimination of a full-time records supervisor position. ^ Police Dispatch Unit decrease of 9.48% reflects the elimination of 800 MHZ lines. ^ Engineering decrease of 10.25% reflects the elimination of one full-time administrative assistant and one full-time construction inspector positions. ^ Roads and Maintenance decrease of 18.46% reflects the elimination of one full-time public works superintendent and one part-time clerical assistant positions. ^ Garage decrease of 28.13% reflects the elimination of one full-time garage supervisor position. ^ Building Maintenance increase of 54.61 % reflects the increase in air conditioning maintenance contract and Barber Street Sports Complex rest room repairs. 12 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET' Exhibit S-1 Appropriation Comparison by Department/Division General Fund O rg Code Description 010001 City Council 010005 City Manager 010009 City Clerk 010010 City Attorney 010020 Finance 010021 Management Information Svs 010035 Human Resources 010040 Police Special Operations 010041 Police Administration 010042 Police School Resource 010043 Police Patrol Division 010044 Community Policing Unit 010045 Code Enforcement Division 010046 Professional Standards 010047 Police Detective Division 010048 Police Support Services 010049 Police Dispatch Unit 010051 Engineering 010053 Stormwater Utility 010052 Roads and Maintenance 010054 Garage 010056 Building Maintenance 010057 Parks and Recreation 010059 Cemetery 010080 Growth Management 010085 Building Department O l 0099 Non-Departmental Total General Fund Expenditures FY 07/08 FY 02/03 FY 03/04 FY 04/05 FY 06/07 Adopted Increase Increase Actual Actual Actual Budget Budget Decease Decrease $ 33,692 $ 35,222 $ 35,238 $ 60,563 $ 61,068 $ 505 0.83% 331,783 402,646 211,746 230,467 261,287 30,820 13.37% 284,112 314,882 330,724 340,565 280,288 (60,277) -17.70% 134,102 162,519 186,377 213,234 226,034 12,800 6.00% 347,287 374,395 364,371 358,552 384,032 25,480 7.11% 136,385 139,371 164,134 235,069 247,952 12,883 5.48% 192,932 211,292 234,986 228,567 241,252 12,685 5.55% N/A 320,086 350,767 395,021 414,017 18,996 4.81 291,585 394,736 330,473 250,807 254,305 3,498 1.39% 126,818 163,710 181,641 149,964 154,344 4,380 2.92% 1,786,368 1,611,414 1,696,311 2,122,686 1,986,230 (136,456) -6.43% 124,271 139,935 133,843 166,460 189,841 23,381 14.05% 107,468 121,855 158,601 176,759 162,752 (14,007) -7.92% 93,966 109,033 109,824 124,474 147,462 22,988 18.47% 368,074 507,730 471,558 575,868 556,399 (19,469) -3.38% 254,347 288,133 282,910 313,865 272,105 (41,760) -13.31% 360,531 353,288 349,953 475,673 430,598 (45,075) -9.48% 470,632 461,902 478,235 550,671 494,232 (56,439) -10.25% 1,639,126 2,654,625 1,771,907 1,416,446 1,372,194 (44,252) -3.12% 838,997 791,479 914,405 856,381 698,303 (158,078) -18.46% 170,996 191,336 205,560 229,275 164,787 (64,488) -28.13% N/A 471,012 192,216 169,406 261,919 92,513 54.61% 769,039 1,065,121 973,894 1,059,202 1,083,382 24,180 2.28% 139,846 145,592 157,200 166,824 165,867 (957) -0.57% 236,868 289,393 257,040 385,964 389,567 3,603 0.93% 518,236 603,419 N/A N/A N/A N/A N/A 578,841 582,122 1,690,329 1,127,435 1,080,117 (47,318) -4.20% $10,336,302 ~ 12,906,248 ~ 12,234,243 $12,380,198 ~ 11,980,334 $ (399,864) -3.23% 13 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET Exhibit S-2 compares the revised General Fund expenditure by category budget for FY 2006/07 with the approved expenditure budget for FY 2007/08. ^ Salaries and benefits category reflects a slight increase of 1.09% mainly due to the elimination of eight (8) full-time positions, a 16% increase in health insurance premium, and annual salary increases. ^ Operating expenditures increase slightly mainly due to vehicle fuel costs. ^ Capital outlay category reflects a 77.64% decrease mainly due to zero budgets for new capital outlay items. ^ The decrease in interfund transfers out reflects zero budget in FY 2007/08 for this category. ^ The increase in contingency is due to the temporary bypass of contingency requirement based on city's adopted financial policy in previous year. The required contingency fund for FY 2007/08 is 2% of total General Fund operating budget without transfers and capital outlay, which is approximately $231,895. Exhibit S-2 Appropriation Comparison by Category General Fund FY 07/08 FY 03/04 FY 04/05 FY 05/06 FY 06/07 Adopted Increase Increase By Major Category Actual Actual Actual Budget Budget Decease (Decrease) Salaries and Benefits $ 7,586,735 $ 8,261,416 ~ 7,532,331 $ 8,592,863 $ 8,686,939 $ 94,076 1.09% Operating Expenditures 2,403,748 4,222,022 3,005,949 2,887,810 2,907,808 19,998 0.69% Capital Outlays 339,319 422,810 554,459 718,242 160,587 (557,655) -77.64% Grants and Aids - - 2,215 - - - N/A Interfund Transfers Out 6,500 - 1,139,289 80,000 - (80,000) -100.00% Contingency - - - 101,283 225,000 123,717 122.15% Total $ 10,336,302 $ 12,906,248 ~ 12,234,243 $12,380,198 $11,980,334 $ (399,864) -3.23% 14 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET Exhibit S-3 compares the revised total expenditure budget for FY 2006/07 with the approved expenditure budget by fund for FY 2007/08 Exhibit S-3 Total Budget Comparison by Fund FY 03/04 FY 04/05 FY 05/06 Actual Actual Actual FY 07/08 Expenditures/ Expenditures/ Expenditures/ FY 06/07 Adopted Increase Increase Fund name Expenses Expenses Expenses Budget Budget Decease (Decrease) General Fund $ 10,336,302 $ 12,906,248 $ 12,234,243 $ 12,380,198 $ 11,980,334 $ (399,864) -3.23% Special Revenue Funds Community Development Block Grant Local Option Gas Tax Discretionary Sales Tax Recreation Impact Fee (1) Stormwater Utility Fee Fund (2) Law Enforcement Forfeiture Fund G.R.E.A.T Program (3) Debt Service Funds Discretionary Sales Surtax Revenue Bonds Stormwater Utility Revenue Bonds Capital Project Funds (4) Enterprise Funds Golf Course Fund Airport Fund (5) Building Department (6) Total All Funds 63,300 606,599 - - - - 0.00% 718,555 866,882 1,000,374 765,000 762,559 (2,441) -0.32% 2,134,557 1,883,520 2,314,596 3,240,300 3,195,183 (45,117) -1.39% 137,927 335,121 95,000 405,000 510,000 105,000 25.93% 376,993 10,959 10,279 808,070 419,211 9,672,917 747,250 1,082,769 1,298,676 940,373 (358,303) -27.59% 9,182 3,260 11,500 11,500 - 0.00% 10,663 - 14,155 - (14,155) -100.00% 1,032,519 1,034,519 1,035,182 1,035,594 442,548 437,848 438,148 437,748 6,614,709 1,049,080 4,434,730 5,392,666 412 0.04% (400) -0.09% 957,936 21.60% 1,298,427 1,525,418 1,397,036 1,635,642 1,746,677 111,035 230,874 334,281 644,885 396,235 542,865 146,630 518,236 603,419 931,522 1,103,072 586,367 (516,705) $ 26,736,607 $ 27,918,359 $ 22,225,132 $ 27,157,838 $ 27,141,866 ~ (15,972) 6.79% 37.01 -46.84% -0.06% (1) Recreation Impact Fee Fund decrease due to a transfer to capital project fund for the Indian River Drive/main Street project in FY 2007/08. (2) Stormwater Utility Fee Fund decrease due to the decrease in Stormwater fees funded capital projects in FY 2007/08. (3) G.R.E.A.T. Program fund decrease due to the lack of grant funding for FY 2007/08. (4) Capital Project Funds increase due to the increase in planned projects for FY 2007/08. (5) Airport Fund increase due to a private contribution to be received in FY 2007/08 for an airport capital project grant matching requirement. (6) Building Department decrease reflects the cut back in personnel services due to the slow down in building activities. 15 !:!CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET 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 BALANCE COMPARISON AND PROJECTED CHANGES Change in Fund Balance Balance Balance Balance (1) (1) Projected % increase/ 9/30/2005 9/30/2006 9/30/2007 Projected Projected Balance Decrease) fron Fund Name Audited Audited Estimated Revenues Ex enditures 9/30/2008 Prior Year General Fund * (2) $3,250,980 $4,654,029 $5,074,000 $12,000,000 ($11,400,000) $5,674,000 11.82% Special Revenue Funds Local O tion Gas Tax $351,192 $132,457 $140,000 $762,559 ($750,000) $152,559 8.97% Discretiona Sales Tax $1,279,261 $1,804,332 $2,626,000 $3,240,300 ($3,240,300) $2,626,000 0.00% Recreation Im act Fee (3) $970,576 $1,277,215 $1,300,000 $125,000 ($510,000) $915,000 -29.62% Stormwater Utility Fee Fund $1,757,633 $1,587,059 $1,141,387 $897,200 ($940,373) $1,098,214 -3.78% Law Enforcement Forfeiture Fund $16,305 $32,339 $23,000 $11,500 ($11,500) $23,000 0.00% G.R.E.A.T Pro ram Fund $736 $783 $783 $0 $0 $783 0.00% Debt Service Funds iscretlonary a es urtax Revenue Bonds $213,188 $205,596 $210,000 $1,039,594 ($1,035,594) $214,000 1.90% Stormwater Utility Revenue Bonds $20,223 $20,320 $20,470 $438,300 ($438,148) $20,622 0.74% Capital Proiect Funds General Ca ital Pro~ect $0 $301,155 $0 $385,000 ($385,000) $0 0.00% Ca italIm rovements $1,542,008 $1,157,788 $700,000 $2,010,000 ($2,000,000) $710,000 1.43% Trans ortation Im rovements (4) $1,072,900 $1,932,026 $2,354,000 $724,528 ($1,500,000) $1,578,528 -32.94% Stormwater Im rovements (5) $5,148,086 $5,038,514 $4,600,000 $1,318,444 ($2,000,000) $3,918,444 -14.82% Public Facilities Im rovements $643,959 $618,246 $0 $0 $0 $0 0.00% Enterprise Funds Golf Course Fund (6) $645,639 $566,442 $766,000 $1,634,235 ($1,552,523) $847,712 10.67% Air ort Fund $666,985 $455,314 $155,000 $542,000 ($542,000) $155,000 0.00% Buildin De artment $1,139,289 $1,435,364 $1,035,000 $580,000 ($551,000) $1,064,000 2.80% * Includes unreserved fund balance only. The definition of unreserved fund balance is presented in Glossary in Schedules section. (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) General Fund projected fund balance increase from FY 2006/07 projected level is due to the anticipated unspent budget amount in FY 2007/08. Historically, the city has spent approximately 95% of the approved General Fund budget. (3) Recreation Impact Fee Fund projected fund balance decrease from FY 2006/07 level is due to the $500,000 transfer to capital project fund in FY 2007/08. (4) Transportation Improvements Fund projected fund balance decrease from FY 2006/07 level is due to an anticipated major spend down on project funding in FY 2007/08. (5) Stormwater Improvements Fund projected fund balance decrease from FY 2006/07 level is due to an anticipated major spend down on project funding in FY 2007/08. (6) Golf Course Fund projected fund balance increase from FY 2006/07 level is due to an increase in golf revenues in FY 2007/08. 16 _ _ CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PERSONNEL SUMMARY BY DEPARTMENT/DIVISION As with any service organization, personnel costs are a significant part of the total operating budget of the city. For FY 2007/08, total personnel costs are approximately 35.89% of the city's total budget. Exhibit S-5 provides a comparison of staffing levels in recent years and the changes for FY 2007/08. Exhibit S-5 FY 2004/2005 FY 2005/2006 FY 2006/2007 FY 2007/2008 Department/Division F/T P/T F/T P/T F/T P/T F/T P/T City Council 5 5 5 5 City Manager (9) 4 2 2 2 2 1 City Clerk (1) 4 4 1 4 3 City Attorney 2 2 2 2 Finance 5 6 5 5 Mgmt Information Svcs 2 3 3 3 Human Resources 3 3 3 3 Growth Management 4 4 5 5 Code Enforcement (2) 3 0 3 1 2 1 Police Department (3) 55 8 54 8 57 9 55 10 Engineering (4) 6 4 6 4 7 4 5 4 Stormwater Utility 13 13 13 13 Roads & Maintenance (5) 12 1 12 1 11 1 10 0 Central Garage (6) 3 3 1 3 1 2 1 Building Maintenance 2 2 2 2 Parks & Recreation 15 17 16 17 15 17 15 17 Cemetery 2 2 2 2 Building Department (7) 9 11 11 6 Golf Course Administration (8) 3 12 3 12 3 12 3 5 Golf Course Carts (8) 7 7 0 7 0 14 Airport (9) 3 1 3 1 3 1 3 0 SUB-TOTALS 147 57 152 57 154 58 141 58 TOTAL POSITIONS 204 209 212 199 FULL-TIME EQUIVALENT 175.5 180.5 183.0 170.0 Summary of Changes for FY 2007/08: (1) City Clerk (2) Code Enforcement (3) Police Department (4) Engineering (5) Roads & maintenance (6) Central Garage (7) Building Department (8) Golf Course Administration (9) Airport One full-time administrative secretary eliminated One full-time code enforcement officer position eliminated One full-time vacant police officer position and one full-time record supervisor position eliminated. One part-time police officer position added. One full-time administrative assistant position and one full-time construction inspector position eliminated One full-time vacant public works superintendent position and one part-time clerical position eliminated One full-time garage supervisor position eliminated Two full-time vacant building inspector positions, one administrative assistant position, and two permitting technician positions eliminated Seven part-time ranger/starter positions transferred to Golf Course Carts Division One part-time clerical position transferred to City Manager's office 17 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET In the past, 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. Due to the State mandated tax reform in 2007 and increasing cost of health insurance and personnel, the FY 2007/08 budget reflects the elimination of thirteen (13) full-time positions. The total authorization of 170 full-time equivalent (FTE) positions will serve an estimated population of 22,426. This results in a staffing ratio of 7.58 employees per 1,000 populations. From the chart and graph below, it has been a decreasing trend for the past few years. It is projected that this trend will continue for FY 2009 due to state tax reform. It is the goal of the City management to continue the current service level with fewer resources. Year FTE Population FY 1999 134.00 15115 FY 2000 142.00 15707 FY 2001 149.50 16181 FY 2002 157.00 16667 FY 2003 159.50 17167 FY 2004 163.00 18425 FY 2005 175.50 19365 FY 2006 180.50 20048 FY 2007 183.00 21666 FY 2008 170.00 22426 Number of FTE Per Thousand 8.8654 9.0406 9.2392 9.4198 9.2911 8.8467 9.0627 9.0034 8.4464 7.5805 Authorized Staffing Full-time Equivalent Per 1000 population 10-Year Fiscal History 10.000 - -------- _ 8.000 - - - - 6.000 - - - - 4.000 - ~ 2.000 - 0.000 -,- -,- - --r- -,-- -,-~-_ -,-- --,- -i ~~~~~~~oo ~~oo ~~oo ~~oo ~~oo ~~oo ~~oo ~~oo~~~oo~ 18 C Y OF SEBASTIAN, FLORIDA 2007/2008 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 maybe 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. Type of Debts Limits Actual as of 9/30/07 General Obligation debt 5% of the assessed valuation of 0% taxable property Maturity to 15 years General Fund Debt Expense 8% of the General Fund 0% expenditure budget Variable Rate Debt 15% of the total debt outstanding 0% "Pay As You Go" Financing Amount is less than $150,000 None Maturity to 10 years Debt Outstanding The following table lists the city's debt obligations and commitments as of September 30, 2007. All long- term debts outstanding are pledged with special revenues. As of September 30, 2007, the city has no variable rate debt. The General Fund has no debt outstanding. Initial Principal Principal Remainin Interest Final and Rating Security Debt Description Amount 9/30/2007 Rate Maturi Agency Pledge ecreat~ona acs hies Improvement and AAA/S&P Golf Course revenues Refunding Revenue AAA/Fitch along with a covenant to Bonds, Series 2001 $2,435,000 $1,140,000 4% to 4.2% 2010 (Insured) budget and appropriate Aaa/Moody's Infrastructure Sales AAA/S&P Surtax Revenue Bonds, AAA/Fitch Infrastructure Sales Series 2003 $9,500,000 $7,405,000 % to 4.125° 2018 (Insured) Surtax revenues a Moo y s Stormwater Utility AAA/S&P Revenue Bonds, Series AAA/Fitch 2003 $5,630,000 $4,815,000 2% to 4.2% 2022 (Insured) Stormwater utility fees a oo y s Infrastructure Sales AAA/S&P Surtax Revenue Bonds, AAA/Fitch Infrastructure Sales Series 2003 A $2,125,000 $1,740,000 2% to 4% 2018 (Insured) Surtax revenues Paving Improvements Local Option Gas Tax Promissory Notes 1998 $3,268,890 $1,566,994 4.40% 2013 N/A and Municipal Gas Tax 19 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET ~~~ C~~ HOME OF PELICAN ISLAND This Page Intentionally Left Blank 20 CIiY OF ~~~~~T~N ... S`~4 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 known 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: ^ Ensure that all employees, volunteers and advisory board members fully understand and will work toward the achievement of the mission. ^ 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. ^ Continually assess the City's recreational and cultural activities and work to provide an optimal mix that satisfies our residents. ^ Develop a Growth Management plan that recognizes the City's current and future growth needs. ^ 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. ^ 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. ^ Develop and promulgate an Economic Development Policy that will entice commercial enterprises to Sebastian, thereby strengthening and expanding the City's financial resources. ^ Continue to improve methods of communicating 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 can of ;.~ ~~ ~~-^i~~, -_ ~ _ _ ~ _ _ ~~•r~•-~- HOME ~F PELICAN ISLAND This Page Intentionally Left Blank 22 City of Sebastian, Florida Financial Policies City of Sebastian's financial policies set forth the basic framework for overall fiscal planning and management and set forth guidelines for both current activities and long-range planning. These policies are reviewed annually to assure the highest standards of fiscal management. The City Manager and the Management Team has the primary role of reviewing financial actions and providing guidance on financial issues to the City Council. Overall Goals The overall financial goals underlying these policies are: 1. Fiscal Conservatism: To ensure that the city is in a solid financial condition at all times. This can be defined as: A. Cash Solvency -the ability to pay bills B. Budgetary Solvency -the ability to balance the budget C. Long Term Solvency -the ability to pay future costs D. Service Level Solvency -the ability to provide needed and desired services 2. Flexibility: To ensure that the city is in a position to respond to changes in the economy or new service challenges without an undue amount of financial stress. 3. Comply with All Statutory Requirements: As set forth by the State of Florida and the City ordinances. 4. Adherence to the highest Accounting and Management Practices: As set by the Government Finance Officers' Association standards for financial reporting and budgeting, the Government Accounting Standards Board and other professional standards. Operating Budget Policies The Finance Department, with support and direction from the Office of the City Manager, 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 Process The development of the budget is guided by the 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 that all budgets be balanced). 2. All operating funds are subject to the annual budget process and reflected in the budget document. The enterprise operations of the city are to be self-supporting; i.e., current revenues will cover current expenditures, including debt service. 4. An administrative service fee will be assessed by the General Fund against all enterprise funds of the city. This assessment will be calculated based upon a percentage (number of full-time equivalent employees of the enterprise fund/total number of full-time equivalent employees of the city) of total General Fund administration expenditures budget (includes City Council, City Manager, City Attorney, City Clerk, Finance, Growth Management, Building Maintenance, and Human Resources) and will be used to reimburse the General Fund for the administrative and support services provided to these funds. 23 City of Sebastian, Florida Financial Policies A 2.5 percent administrative service fee will be assessed by the General Fund against the Community Redevelopment Agency (CRA) Fund of the city. This assessment will be based on the total tax increment revenue estimate of the CRA Fund and will be used to reimburse the General Fund for the administrative support services provided to the CRA fund. 6. Pursuant to Ordinance OS-16, stormwater utility fees can be utilized to fund the General Fund stormwater operation. The amount being utilized should be approved by the city council through the budget process. In no event will the 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 Statutes places this millage limitation on all Florida municipalities.) 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 Statutes states that each taxing authority shall utilize not less than 95 percent of the taxable value.) 9. The city will coordinate development of the capital improvement budget with the development of the annual operating budget. Each capital improvement budget is reviewed for its impact on the 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 the interactions necessary to formulate a sound budget could occur. At the same time, it will ensure that the city will comply with all applicable State legal mandates. Basis of Budgeting The basis of budgeting for governmental funds (General, Special Revenue, Debt Service Funds, and capital project funds) shall be prepared on a modified accrual basis of accounting. This means that unpaid financial obligations, such as outstanding purchase orders, are immediately reflected as encumbrances when the cost is estimated, although the items may not have been received yet. However, in most cases revenue is recognized only after it is measurable and actually available. The budgets for the proprietary funds -Golf Course, Airport and Building Department -are prepared using the accrual basis of accounting. Proprietary funds also recognize expenses as encumbered when a commitment is made (e.g., through a purchase order). Revenues, on the other hand, are recognized when they are obligated to the City. Purchase orders for goods and services received prior to the end of the current fiscal year will be eligible for payment immediately following the close of the fiscal year. Encumbrances for all other purchase orders, excluding the capital projects funds purchase orders, will automatically lapse. The Comprehensive Annual Financial Report (CAFR) presents the status of the City's finances on the basis of Generally Accepted Accounting Principles (GAAP). Since FY 2001, the CAFR has been prepared in compliance with Governmental Accounting Standards Board (GASB) Statement 34 requirements. The CAFR shows fund expenditures and revenues on both a GAAP basis and budget basis for comparison purposes. In most cases, this conforms to the way the City prepares its budget with the following exceptions: Principal payments on long-term debt within the enterprise funds are applied to the outstanding liability on a GAAP basis as opposed to being expended when paid on a budget basis. Capital outlay within the proprietary funds are recorded as assets on a GAAP basis and expended on a budget basis. Depreciation expense is not budgeted as an expense. 24 City of Sebastian, Florida Financial Policies 4. Inventory is expensed at the time it is used. 5. Compensated absences liabilities that are expected to be liquidated with expendable available financial resources are accrued as earned by employees on a GAAP basis as opposed to being expended when paid on a budget basis. Guidelines The Comprehensive Annual Financial Report (CAFR) presents the status of the City's finances on a basis consistent with 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 the modified accrual basis of accounting, while the proprietary and trust funds use the accrual basis of accounting.) In order to provide a meaningful comparison of actual results to the final budget, the CAFR presents the City's operations on a GAAP basis and also shows fund revenue and expenditures on a budget basis for the 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. 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 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. Monthly operating statements are provided to all Department heads and Quarterly budget status reports will be provided to the City Council comparing actual versus budgeted revenue and expense activity for all budgeted funds. Planning The City will annually prepare and distribute to departments and the City Council aFive-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 improvement plan. Fund Balance Policies On an annual basis, after the year-end audit has been completed, but no later than April 1, 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 only 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 shall provide recommended changes to the City Council for any changes to the Fund Balance Policies and Use of Surplus Policies based on needs identified in this analysis. 25 City of Sebastian, Florida Financial Policies Working Capital The General Fund unappropriated fund balance will be maintained in an amount greater than or equal to twenty- five percent (25%) of the annual General Fund Expenditures budget. This amount approximates three months or 90 days of working capital. The City shall include in the General Fund operating budget annually, an Operating Contingency Account equal to 1.5% of the General Fund total expenditures, less debt service, interfund 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 shall maintain a reserve of $100,000 for Property and Casualty claims representing claim deductibles. All retirement programs, Police Pension, CWA/ITU and 401a 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. 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 table listed blow is a summary of all reserve and contingency requirements for the General Fund. Reserve Descri tion Re uirement Workin Ca ital Reserve 25% of annual General Fund Ex enditures bud et Emer enc Reserve $350,000 Pro erty and Casualt claims Reserve $100,000 Capital Equipment Replacement Reserve 50% of the current year's operating surplus (revenues in excess of ex enditures) General Fund Operating Contingency (for bud et u ose onl) 1.5% of the General Fund total expenditures budget, less debt service, interfund transfers and ca ital ex enditures Capital Contingency (for budget purpose only) 0.5% of the General Fund total expenditures budget, less debt service, interfund transfers and ca ital ex enditures All retirement programs 100% Funded per independent actuarial analysis performed at a minimum of eve 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: 26 City of Sebastian, Florida Financial Policies ~ 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 Capital Improvement 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 financial 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. - 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 Council.) Performance Measurement Policies Establishing Performance Requirements 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. - Workload -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). 27 City of Sebastian, Florida Financial Policies - Efficiency -Measures the relationship between output and service cost (e.g., average cost of the 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 of their annual review. Reporting Performance 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 Advisory 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 Model -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; • Performance Measurement System -Quarterly performance evaluations and reports; • Capital Budgeting Tools -Present Value Payback, Net Present Value Analysis, Own/Lease Analysis, and Return on Investment (ROI) Analysis; • Five-Year Financial Plan -Multi-year forecasting of revenues and expenditures; • Ten-Year Fleet Replacement Program -Equipment replacement covering the useful life 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 financial 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 plan with the development of the Strategic Plan and Operating Budget, as well as ensuring compliance with the Comprehensive Plan Capital 28 City of Sebastian, Florida Financial Policies 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 Plan The City shall adopt an annual Capital Budget based on the Capital Improvement Plan. 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 plan projections. The originating department 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. The City shall make all capital improvements in accordance with an adopted Capital Improvement Plan. The City will determine 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 determine 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 afive-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 apay-as-you-go basis. Maintenance The City shall maintain all capital assets at a level adequate to protect the City's capital investment to minimize 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. 29 City of Sebastian, Florida Financial Policies 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 only 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. 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 communications 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 any one-revenue source. 30 City of Sebastian, Florida Financial Policies 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 the adopted financial policies, the City Finance Department shall prepare analyses in conjunction with the annual budget process to assist department/division with budget projections. The analyses include the following: - Five-Year Forecast of Revenues and Expenditures - 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, Building, and Airport); - Financial Trend Monitoring System - A set of financial trends and ratios used as leading indicators and as a measurement of relative performance. - Revenue Manual - A guide to the major revenue sources that indicates the source, calculation, legal requirements, and accounting guidelines. Updated annually and included in the annual budget document 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 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. The City's Finance Director shall manage all City's investments with the assistance from athird-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 City of Sebastian, Florida Financial Policies -- 1-,. - - -~ - ~. --: HOME OF PELICAN ISLAND This Page Intentionally Left Blank 32 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET FINANCIAL ACCOUNTING STRUCTURE All operations of the City of Sebastian are accounted for by the use of fund accounting. This system ensures the accountability of the City to its citizens, other governments, 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 governmental activities, such as law enforcement, which 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 governmental funds are budgeted funds, which include the following: ^ 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. ^ Special Revenue Funds account for resources received from special sources dedicated or restricted to specific uses (such as certain grants and assessments). ^ 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. ^ 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, which are provided by government 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 government's programs. All of the 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 governments and individuals, such as pension, cash bonds and refundable cash deposits. All of the fiduciary funds are not budgeted funds. Description of All Funds General Fund (001) -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 2007/2008 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 the Small Cities Grant for infrastructure improvements in the Louisiana Avenue area of the 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 community education initiatives. G.R.E.A.T. Program Fund (191) -This 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 middle school. Community Redevelopment Agency (CRA) (140) -The CRA is a blended component unit of the City and is accounted for as a special revenue fund of the City. The Governing Board is the City Council. Management has included the CRA in the audited financial statement in accordance with Governmental Accounting Standards Board (GASB) Statement No. 14, "Defining the Financial Reporting Entity". A separate budget adoption is required for the CRA; therefore, it is not included in this budget document. 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 designated for the acquisition or construction of major capital facilities except those financed by enterprise funds. 34 ,..__, __ _.. w_mx~ ._..~.___., ;CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET' General Capital Projects Fund (310) -This fund is used to account for the construction of non-Stormwater related improvements and general capital construction projects. 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. 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 this 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 similar to private business enterprises -where the intent of the governing body is that 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 community cemetery. Fiduciary Funds Pension Trust Fund (620) -This fund accounts for the activities of the 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 2007/2008 ANNUAL BUDGET DEPARTMENT/DIVISION AND FUNCTION RELATIONSHIP 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. De artment/Division Function General Fund Enterprise Fund Cit Council General Government X Cit Mana er General Government X Cit Clerk General Government X Cit Attorne General Government X Finance General Government X Mana ement Information S stem General Government X Human Resources General Government X Police S ecial O erations Public Safet X Police Administration Public Safet X Police School Resources Public Safet X Police Patrol Division Public Safet X Communit Policin Unit Public Safet X Code Enforcement Division Public Safet X Police Professional Standards Public Safet X Police Detective Division Public Safet X Police Su ort Services Public Safet X Police Dis atch Unit Public Safet X En ineerin Trans ortation X Stormwater Utilit Ph sical Environment X Road and Maintenance Trans ortation X Gara e Trans ortation X Buildin Maintenance General Government X Parks and Recreation Cultural/Recreation X Cemete Ph sical Environment X Growth Mana ement General Government X Non-De artmental General Government X Buildin Public Safet X Golf Course Administration Cultural/Recreation X Golf Course Greens Division Cultural/Recreation X Golf Course Cart Division Cultural/Recreation X Ai ort Administration Trans ortation X 36 CITY OF SEBASTIAN, FLORIDA ORGANIZATIONAL CHART I CITIZENS OF I SEBASTIAN CITY COUNCIL BOARDS ~ I COMMISSIONS CLERK I I MANAGER I I ATTORNEY I POLICE FINANCE ADMINISTRATION SPECIAL MANAGEMENT OPERATIONS INFORMATION SYSTEM SCHOOL RESOURCE ~ ~-~ HUMAN RESOURCES PUBLIC WORKS ROAD & MAINTENANCE PARKS & RECREATION ROAD PATROL I ENGINEERING ' CENTRAL GARAGE COMMUNITY GROWTH POLICING MANAGEMENT CEMETERY DETECTIVE CODE STORMWATER ENFORCEMENT SUPPORT GOLF COURSE BUILDING SERVICES MAINTENANCE DISPATCH AIRPORT PROFESSIONAL BUILDING DEPARTMENT STANDARDS 37 FISCAL YEAR 2007-2008 BUDGET CALENDAR DATE DAY EVENT 4/13/2007 Friday Budget Instruction packets are distributed to Department Directors 4/27/2007 Friday Departments/Divisions submit budget requests to the Finance Department 5/9/2007 Wednesday City Council approves budget calendar 5/29/2007- Tuesday- City Manager to meet with Departments/Divisions for budget review 6/1/2007 Friday 6/1/2007 Friday Estimate of Property Value to be received from Property Appraiser 7/2/2007 Monday Property Appraiser certifies the taxable value on Form DR-420 7/6/2007 Friday City Manager's Recommended Budget to be mailed to Budget Advisory Committee members 7/16/2007 Monday Budget Advisory Committee meeting @6:00 p.m. 7/25/2007 Wednesday Council approval on DR-420 Certification to set proposed maximum millage rate 7/26/2007 Thursday DR-420 certification delivered to Property Appraiser 7/26/2007 Thursday Budget Advisory Committee meeting @6:00 p.m. 7/27/2007 Friday Fiscal Year 2007-2008 Proposed Budget to City Council 8/15/2007 Wednesday Council Budget Workshop @6:OOp.m. -special meeting 9/5/2007 Wednesday County 1sT Reading of County Budget @5:01 p.m. 9/6/2007 Thursday Final Adoption of County School Board Budget @7:00 p.m. 9/10/2007 Monday 1st Public Hearing of City Budget @6:OOp.m. -Special Meeting 9/12/2007 Wednesday Final Adoption of County Budget @5:01 p.m. 9/14/2007 Friday Advertising the final millage rate and budget 9/19/2007 Wednesday Final Public Hearing of City Budget -Adopt Final Millage Rate and Budget Resolution @6:00 p.m. -special meeting 9/20/2007 Thursday Forward Resolutions adopting final millage and budget to Property Appraiser and Tax Collector 38 CITY OF SEBASTIAN, FLORIDA 2007/2008 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 Capital Improvement Program section). This plan covers afive-year period, and identifies major capital projects, as well as the means by which they will 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 officially 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, followed 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 millage 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 2007/2008 ANNUAL BUDGET 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 15 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 Implementation 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 financial 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: L 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 2007/2008 ANNUAL BUDGET GENERAL FUND The General Fund is the main operating fund for the City of Sebastian. The adopted budget for Fiscal Year 2007-2008 is $11,980,334. 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 largest source of revenue within the General Fund is taxes and franchise fees. This category includes Ad Valorem Taxes, Utility Service Tax, and 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 4.5% of revenues for the General Fund. The Table G-1 and Table G-2 presented on page 42 through page 46 compare the Fiscal Year 2007-08 estimated revenue sources with budget and actual of prior years. GENERAL FUND REVENUES Miscella~{~}~und transfers revenues 4 5% Fund carried Interest earnings 1 6% - forward 3.0% ~ ~ ~ % ~ 1.2% I Taxes 38.2% Charges for service 2.6% ~ ~ --w r Inter-governmental 18.9% Licenses and ~ i permits franchise fees 1.4% 28.6% City services are provided mainly through the General Fund revenues. The graph presented below shows that 38% 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. GENERAL FUND EXPENDITURES ALLOCATION Parks and Recreation General 9% i Government Physical ~ 29% Environments ~ / 13 % \~~~ Transportation I1% Public Safety 38% 41 'CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET TABLE G-1 (GENERAL FUND RE Code: 001501 The Fiscal Year 2007-2008 adopted budget for General fund Revenue is $11,980,334. This compares to the 2006-07 prof General fund revenue of $11,828,880, an increase of $151,454 or 1.28%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Description Actual Actual Budget Revenue Budget Difference Taxes and franchise fees $ 6,621,430 $ 7,743,126 $ 7,681,502 $ 7,765,412 $ 8,003,249 $ 237,837 Licenses and permits 1,587,676 244,370 231,200 170,100 173,000 2,900 Inter-governmental revenue 4,773,369 2,617,775 2,380,000 2,189,461 2,268,000 78,539 General government charges for service 116,895 457,780 441,342 378,727 310,969 (67,758) Fines and forfeits 88,094 62,647 55,900 59,600 59,600 - Interest earnings 88,314 295,123 273,762 356,200 356,200 - Rents and royalties 57,571 98,616 84,600 83,500 83,500 - Sales of assets 2,774 18,375 5,000 32,500 10,000 (22,500) Contributions/donations 25,234 41,110 20,500 33,635 20,000 (13,635) Other miscellaneous revenues 66,873 130,365 13,700 23,553 13,700 (9,853) Total revenues $ 13,428,230 $ 11,709,287 $11,187,506 $11,092,688 $11,298,218 $ 205,530 Interfundtransfers 469,701 900,562 736,192 736,192 538,029 (198,163) Other sources - - 456,500 - 144,087 144,087 Total revenues and other sources $ 13,897,931 $ 12,609,849 $12,380,198 $11,828,880 $11,980,334 $ 151,454 Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from FY 2006-07 Projected Revenues: Difference 1. Taxes and franchise fees -Increase results from new constructions and an increase in the electric franchise fees and utility service taxes based upon current trend analysis. $ 237,837 2. Licenses and permits -Moderate increase represents increase in zoning and drive way permit fees. $ 2,900 3. Intergovernmental -Moderate increase due to increase in State Shared Revenue estimates. $ 78,539 4. General government charges for service -Net decrease mainly due to a decrease in the General Fund administrative charges to the Building Department. $ (67,758) 5. Fines and forfeits -Projection remains unchanged for FY 2007-08. $ - 6. Interest earnings -Projection remains unchanged for FY 2007-08. $ - 7. Rents and royalties -Projection remains unchanged for FY 2007-08. $ - 8. Sales of assets -Decrease in projection due to heavy equipment sold in auction in FY 2006-07. $ (22,500) 9. Contributions/Donations -Decrease due to a unplanned donation received in FY 2006-07. $ (13,635) l0.Other miscellaneous revenues -Decrease due to unplanned insurance reimbursements received in FY 2006-07. $ (9,853) 11. Interfund transfers -Decrease mainly due to a zero transfer from Discretionary Sales Tax Revenue Fund for emergency vehicle purchases. $ (198,163) 12. Other sources -Other sources represent non-operating revenues such as fund balance carry forward. Increase due the equipment replacement fund carried forward from FY 2006-07. $ 144,087 42 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET ---,-- TABLE G-2 General Fund Revenues Detail Code: 001501 Amended FY 07/08 Account FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 06/07 Adopted Number Description Actual Actual Actual Budget Proiected Budget TAXES 311000 Current Ad Valorem Taxes 3,130,521 3,723,912 4,300,217 4,510,500 4,510,500 4,551,545 311001 Delinquent Ad Valorem Taxes 34,247 1,712 39 25,000 25,000 25,000 311002 Penalty on Delinquent Taxes 5,208 4,292 5,957 3,500 3,500 3,500 TOTAL AD VALOREM TAXES 3,169,976 3,729,916 4,306,213 4,539,000 4,539,000 4,580,045 FRANCHISE FEES 313100 Electric Franchise Fees 735,010 836,694 1,203,190 906,400 975,000 1,104,250 313700 Solid Waste Franchise Fees 35,590 49,696 50,558 54,075 54,075 55,697 TOTAL FRANCHISE FEES 770,600 886,390 1,253,748 960,475 1,029,075 1,159,947 UTILITY SERVICE TAXES 314100 Electric Utility Service Tax 960,469 1,008,541 1,098,225 1,081,500 1,081,500 1,113,945 314300 Water Utility Service Tax 154,781 177,348 208,153 201,880 215,000 221,450 314800 Propane Utility Service Tax 23,931 25,513 27,982 27,810 30,000 30,900 314950 CST Revenue Sharing 715,451 793,722 848,804 870,837 870,837 896,962 TOTAL UTILITY SERVICE TAXES 1,854,632 2,005,124 2,183,164 2,182,027 2,197,337 2,263,257 TOTAL TAXES & FRANCHISE FEES 5,795,208 6,621,430 7,743,126 7,681,502 7,765,412 8,003,249 LICENSES AND PERMITS 321000 Occupational License 91,192 106,953 123,385 115,000 115,000 115,000 321100 Occ Lic-Penalties/Transfers 2,705 5,012 2,336 2,800 2,800 2,800 321050 Contractor License 33,586 22,939 0 0 0 0 321150 Contractor License -Penalties 0 617 0 0 0 0 322050 Building Permits 1,209,600 963,134 50 0 0 0 322075 Reinspection Fees 29,624 35,447 2,800 0 0 0 322100 Land Clearing Permits 41,925 32,760 0 0 0 0 322150 Tree Removal Permits 4,260 2,820 0 0 0 0 322200 Electrical Permits 87,953 47,671 0 0 0 0 322225 Plumbing Permits 83,353 47,458 0 0 0 0 322250 Mechanical Permits 75,611 40,599 0 0 0 0 322300 Fencing Permits 8,344 9,010 0 0 0 0 322400 Irrigation Permits 167 240 0 0 0 0 322500 Sign Permits 4,480 5,570 0 0 0 0 329400 Plan Checking Fees 109,818 129,190 0 0 0 322060 Driveway Permit Fees 0 76,400 53,246 60,000 10,000 12,000 322900 Other Permits & Fees 0 0 2,055 0 2,000 0 329100 Zoning Fees 41,004 18,486 31,751 25,000 12,000 15,000 329200 Site Plan Review Fees 20,155 21,642 18,400 16,000 16,000 16,000 329300 Plat Review Fees 18,753 19,108 8,497 11,000 11,000 11,000 329500 Alarm Permits 3,900 2,620 1,450 1,400 1,200 1,200 329600 De-Watering Permits 400 0 100 0 TOTAL LICENSES AND PERMITS 1,866,430 1,587,676 244,370 231,200 170,100 173,000 43 ;'CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET General Fund Revenues Detail -Continued Code: 001501 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budeet FY 06/07 Projected FY 07/08 Adopted BudEet INTERGOVERNMENTAL REVENUE: FEDERAL GRANTS 331200 Fed Grant-Public Safety 12,060 34,861 982 0 0 0 331204 Fed - LLEBG 10,000 4,604 5,188 10,000 3,500 10,000 331901 FEMA -Federal Grant 792,441 2,232,801 163,466 0 14,919 0 331902 FHWA Grant 82,496 139,682 37,910 0 0 0 TOTAL FEDERAL GRANTS 896,997 2,411,948 207,547 10,000 18,419 10,000 STATE GRANTS 334110 FL Urban & Forestry Grant 0 0 26,450 0 0 0 334900 FEMA-State matching 38,655 105,782 0 0 0 0 334901 FEMA-STATE GRANT 0 0 23,865 0 0 0 TOTAL STATE GRANTS 38,655 105,782 50,315 0 0 0 STATE SHARED REVENUES 335120 Municpal Revenue Sharing 316,295 433,635 502,534 470,000 470,000 500,000 335122 8th Cent Motor Fuel Tax 164,350 177,343 193,852 180,000 180,000 200,000 335140 Mobile Home Licenses 12,637 10,037 9,106 10,000 11,042 11,000 335150 Alcohol Beverage Licenses 10,035 9,106 8,740 10,000 10,000 10,000 335180 Local Half-Cent Sales Tax 1,276,274 1,507,897 1,528,060 1,700,000 1,500,000 1,537,000 335200 Police Pension State Shared Revenue 106,715 117,621 117,621 0 0 0 337705 F.I.N.D. Grant 22,287 0 0 0 0 0 TOTAL STATE SHARED REVENUES 1,908,593 2,255,639 2,359,913 2,370,000 2,171,042 2,258,000 TOTAL INTER-GOV'T REVENUE 2,844,245 4,773,369 2,617,775 2,380,000 2,189,461 2,268,000 CHARGES FOR SERVICES 341910 Sales-Maps & Publications 314 329 508 300 50 50 341920 Cert. Copying, Record Search 1,555 1,868 1,833 1,500 1,800 1,800 341930 Election Fees 125 594 244 125 366 0 342100 PD Overtime Service Fees 7,325 3,958 6,828 7,500 10,000 10,000 342200 PD Fingerprinting 0 0 1,300 0 1,000 1,000 343805 Cemetery Fees 7,175 9,270 8,708 7,500 7,500 7,500 347550 Skate Facility Fees 21,436 16,570 18,184 15,000 16,000 16,000 347555 Tennis Facility Fees 0 2,018 20,066 25,000 20,000 20,000 347556 County Facility Impact Fees Admin Fee 0 12,727 28,217 28,000 10,000 10,000 347557 Community Center Rec Revenues 27,154 24,884 34,222 30,000 40,000 40,000 349140 RRD-Management Fees 10,118 7,203 9,086 11,368 13,583 12,826 349410 Golf Course-Management Fees 38,088 4,088 42,225 42,958 42,958 50,168 349415 Maintenance Service Fees-GC 0 0 0 0 0 0 349450 Airport-Management Fees 2,114 32,114 72,225 42,958 42,958 50,168 349455 Maintenance Service Fees-AP 801 671 1,031 0 0 0 349480 Building Dept Administrative Fees 0 0 196,470 224,133 157,512 86,457 349485 Maintenace Service Fees BLDG 0 0 1,000 0 0 349900 Project Personnel & Equipment Services 2,760 601 15,633 5,000 15,000 5,000 349950 Special Events Pers Svc Fees 0 0 0 0 0 0 TOTAL CHGS FOR SERVICE 118,965 116,895 457,780 441,342 378,727 310,969 44 jCITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET General Fund Revenues Detail -Continued Code: 001501 Amended FY 07/08 Account FY 03/04 FY 04/05 FY 05/06. FY 06/07 FY 06/07 Adopted Number Description Actual Actual Actual Budget Projected Budget FINES AND FORFEITS 351100 Court Fines 75,983 36,167 29,777 26,000 30,000 30,000 351115 Police Education-$2.00 Funds 3,344 4,129 3,358 3,300 4,000 4,000 351120 Drivers Education 12,376 16,131 9,272 10,000 10,000 10,000 351130 Court Costs 96 14 64 100 100 100 351140 Parking Fines 3,971 2,807 4,567 3,500 2,500 2,500 354100 Code Enforcement Fines 8,109 26,088 12,100 10,000 10,000 10,000 359000 Other Fines/Forfeits 4,909 2,758 3,510 3,000 3,000 3,000 TOTAL FINES AND FORFEITS 108,788 88,094 62,647 55,900 59,600 59,600 MISCELLANEOUS REVENUE: INTEREST EARNINGS 361100 Interest Income 66,209 26,380 190,817 161,562 179,000 179,000 361105 State Board Interest Earnings 21,983 48,256 97,902 105,000 170,000 170,000 361150 Other Interest 1,698 13,678 6,404 7,200 7,200 7,200 TOTAL INTEREST EARNINGS 89,890 88,314 295,123 273,762 356,200 356,200 RENT AND ROYALTIES 362100 Rents and Royalties 5,973 1,161 6,181 7,600 3,500 3,500 362150 Nontaxable Rent 32,409 45,387 92,435 77,000 80,000 80,000 363150 Special Assessment-Riverfront 0 11,023 0 0 0 0 TOTAL RENT AND ROYALTIES 38,382 57,571 98,616 84,600 83,500 83,500 SALE OF FIXED ASSETS 364100 Sale of Fixed Assets 4,861 0 17,570 5,000 32,500 10,000 365000 Sale of Surplus Material/Scrap 1,257 2,774 805 0 0 0 TOTAL SALES OF FIXED ASSETS 6,118 2,774 18,375 5,000 32,500 10,000 CONTRIBUTIONS/DONATIONS 366000 Contributions & Donations 780 5,309 17,973 0 250 0 366100 Donation -Car Seat Program 0 0 75 0 165 0 366150 Clock Tower Brick Sales 2,360 1,775 1,170 2,000 1,500 1,500 366200 Contribution -Arden Greer Trust 0 5,625 5,030 5,000 15,120 5,000 366604 Donations-Public Safety Employees 200 135 3,101 500 1,600 500 366605 Donations-General Empl Fund 330 920 1,730 1,000 3,000 1,000 366805 4th of July Donations 12,675 11,470 12,031 12,000 12,000 12,000 TOTAL CONTRIBUTIONS/DONATIONS 16,345 25,234 41,110 20,500 33,635 20,000 OTHER MISCELLANEOUS REVENUES 369100 Motor Fuel Tax Rebate 12,841 11,563 11,404 11,200 11,200 11,200 369200 Insurance Proceeds 289,253 21,133 40,250 500 4,353 500 369400 Reimbursements 1,075 4,759 5,139 500 5,000 500 369900 Other Miscellaneous Revenues 4,961 1,122 71,943 500 2,000 500 369954 Vend Mach Sales-Pub Safety Fund 318 201 0 0 0 0 369955 Vend Mach Sales-Gen Empl Fund 502 1,334 1,981 1,000 1,000 1,000 369995 Cash Over/Short 70 191 36 0 0 0 369999 Prior Year Recoveries 371 26,570 (387) 0 0 0 TOTAL OTHER MISCELLANEOUS REV. 309,391 66,873 130,365 1.3,700 23,553 13,700 TOTAL MISCELLANEOUS REVENUE 460,126 240,766 583,590 397,562 529,388 483,400 TOTAL REVENUES 11,193,762 13,428,230 11,709,287 11,187,506 11,092,688 11,298,218 45 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET General Fund Revenues Detail -Continued Code: 001501 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget INTERFUND TRANSFERS 381120 Interfund Trfr From 120 LOGT 61,672 0 0 0 0 0 381130 Interfund Trfr From 130 DST 198,162 279,013 203,904 272,800 272,800 0 381160 Interfund Trfr From 160 RIF 0 0 0 0 0 0 381163 Interfund Trfr From 163 STORMWAT 154,556 160,996 639,031 421,346 421,346 500,000 381360 Interfund Trnsf From Fund 363 0 0 50,000 0 0 0 381601 Interfund Trfr From 601 CEMETERY T 13,750 29,692 7,626 42,046 42,046 38,029 TOTAL INTERFUND TRANSFERS 428,140 469,701 900,562 736,192 736,192 538,029 OTHER FINANCING SOURCES 389991 Appropriation From PY Fund Balance- reserve for Building Code Enforcement 0 0 0 0 0 0 389991 Appropriation From PY Fund Balance- Reserve for Equipment replacement 0 0 0 376,500 0 144,087 389991 Appropriation From PY Fund Balance- Unreserve 0 0 0 80,000 0 0 TOTAL OTHER SOURCES 0 0 0 456,500 0 144,087 TOTAL REV. AND OTHER SOURCES 11,621,902 13,897,931 12,609,849 12,380,198 11,828,880 11,980,334 46 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET 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 DEPARTMENT/DIVISION Change Amended FY 07/08 From FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 06/07 Adopted Prior Year Increase Description Actual Actual Actual Bud et Proiected Budget Proiected (Decrease) City Council $ 33,692 $ 35,222 $ 35,238 $ 60,563 $ 56,401 $ 61,068 $ 4,667 8.3% City Manager 331,783 402,646 211,746 230,467 232,572 261,287 28,715 123% City Clerk 284,112 314,882 330,724 340,565 350,138 280,288 (69,850) -19.9% City Attorney 134,102 162,519 186,377 213,234 213,810 226,034 12,224 5.7% Finance 347,287 374,395 364,371 358,552 356,361 384,032 27,671 7.8% Management Information Svs. 136,385 139,371 164,134 235,069 231,682 247,952 16,270 7.0% Human Resources 192,932 211,292 234,986 228,567 229,302 241,252 11,950 5.2% Police Special Operations N/A 320,086 350,767 395,021 433,840 414,017 (19,823) -4.6% Police Administration 291,585 394,736 330,473 250,807 249,831 254,305 4,474 1.8% Police School Resource 126,818 163,710 181,641 149,964 162,034 154,344 (7,690) -4.7% Police Patrol Division 1,786,368 1,611,414 1,696,311 2,122,686 2,139,134 1,986,230 (152,904) -7.1% Community Policing Unit 124,271 139,935 133,843 166,460 180,308 189,841 9,533 5.3% Code Enforcement Division 107,468 121,855 158,601 176,759 180,109 162,752 (17,357) -9.6% Professional Standards 93,966 109,033 109,824 124,474 121,395 147,462 26,067 21.5% Police Detective Division 368,074 507,730 471,558 575,868 595,051 556,399 (38,652) -6.5% Police Support Services 254,347 288,133 282,910 313,865 299,307 272,105 (27,202) -9.1% Police Dispatch Unit .360,531 353,288 349,953 475,673 428,951 430,598 1,647 0.4% Engineering 470,632 461,902 478,235 550,671 537,700 494,232 (43,468) -81% Roads and Maintenance 1,639,126 2,654,625 914,405 856,381 770,225 698,303 (71,922) -9.3% Stormwater Utility 838,997 791,479 1,771,907 1,416,446 1,316,923 1,372,194 55,271 4.2% Garage 170,996 191,336 205,560 229,275 229,395 164,787 (64,608) -28.2% Building Maintenance N/A 471,012 192,216 169,406 199,338 261,919 62,581 31.4% Parks and Recreation 769,039 1,065,121 973,894 1,059,202 1,112,434 1,083,382 (29,052) -2.6% Cemetery 139,846 145,592 157,200 166,824 170,645 165,867 (4,778) -2.8% Growth Management 236,868 289,393 257,040 385,964 375,751 389,567 13,816 3.7% Building 518,236 603,419 N/A N/A N/A N/A N/A N/A Non-Departmental 578,841 582,122 1,690,329 1,127,435 834,462 1,080,119 245,657 29.4% Total Expenditures $ 10,336,302 $ 12,906,248 $ 12,234,243 $ 12,380,198 $ 12,007,099 $ 11,980,334 $ (26,765) -0.2% Total Revenues $ 11,621,902 $ 13,897,931 $ 12,609,849 $ 12,380,198 $ 11,828,880 $ 11,980,334 $ 151,454 1.3% Revenues Over/(Under) Expenditures $ 1,285,600 $ 991,683 $ 375,606 $ - $ (178,219) $ - N/A N/A 47 jCITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET TABLE G-4 General Fund Expenditure by Department/Division 2UU5 I 2006 I 2007 I 2007 I 2008 I Change from Department Actual Actual Budget Projected Budget Projected CITY COUNCIL PERSONAL SERVICES $ 20,707 $ 21,591 $ 21,398 $ 22,782 $ 22,782 $ - OPERATINGEXPENDITURES $ 14,515 $ 13,647 $ 39,165 $ 33,619 $ 38,286 $ 4,667 CAPITAL OUTLAY $ - $ _ $ _ $ _ $ _ $ _ TOTAL $ 35,222 $ 35,238 $ 60,563 $ 56,401 $ 61,068 $ 4,667 CITY MANAGER PERSONAL SERVICES $ 385,054 $ 205,223 $ 218,517 $ 223,472 $ 253,937 $ 30,465 OPERATING EXPENDITURES $ 15,431 $ 6,523 $ 11,950 $ 9,100 $ 7,350 $ (1,750) CAPITAL OUTLAY $ 2,161 $ - $ - $ _ $ _ $ _ TOTAL $ 402,646 $ 211,746 $ 230,467 $ 232,572 $ 261,287 $ 28,715 CITY CLERK PERSONAL SERVICES $ 247,211 $ 246,763 $ 263,241 $ 261,628 $ 239,756 $ (21,872) OPERATING EXPENDITURES $ 67,671 $ 72,387 $ 77,324 $ 88,510 $ 40,532 $ (47,978) CAPITAL OUTLAY $ - $ 11,574 $ - $ - $ _ $ _ TOTAL $ 314,882 $ 330,724 $ 340,565 $ 350,138 $ 280,288 $ (69,850) CITY ATTORNEY PERSONAL SERVICES $ 157,245 $ 180,322 $ 194,545 $ 196,046 $ 211,219 $ 15,173 OPERATING EXPENDITURES $ 5,274 $ 6,054 $ 18,689 $ 17,764 $ 14,815 $ (2,949) CAPITAL OUTLAY $ - $ _ $ _ $ _ $ _ $ _ TOTAL $ 162,519 $ 186,377 $ 213,234 $ 213,810 $ 226,034 $ 12,224 FINANCE PERSONAL SERVICES $ 298,721 $ 298,171 $ 287,403 $ 277,115 $ 315,014 $ 37,899 OPERATING EXPENDITURES $ 73,393 $ 66,200 $ 71,149 $ 79,246 $ 69,018 $ (10,228) CAPITAL OUTLAY $ 2,281 $ - $ - $ _ $ _ $ _ TOTAL $ 374,395 $ 364,371 $ 358,552 $ 356,361 $ 384,032 $ 27,671 MANAGEMENT INFORMATION SERVICES PERSONAL SERVICES $ 119,232 $ 134,715 $ 189,512 $ 192,959 $ 227,417 $ 34,458 OPERATING EXPENDITURES $ 17,864 $ 10,197 $ 25,557 $ 21,292 $ 20,535 $ (757) CAPITAL OUTLAY $ 2,275 $ 19,222 $ 20,000 $ 17,431 $ - $ (17,431) TOTAL $ 139,371 $ 164,134 $ 235,069 $ 231,682 $ 247,952 $ 16,270 HUMAN RESOURCES PERSONAL SERVICES $ 187,101 $ 207,537 $ 201,725 $ 201,877 $ 220,176 $ 18,299 OPERATING EXPENDITURES $ 24,191 $ 27,449 $ 26,842 $ 25,375 $ 21,076 $ (4,299) CAPITAL OUTLAY $ - $ - $ - $ 2,050 $ - $ (2,050) TOTAL $ 211,292 $ 234,986 $ 228,567 $ 229,302 $ 241,252 $ 11,950 POLICE DEPARTMENT -SPECIAL OPERATIONS P R AL R E ,5 4 7, 6 1 ,1 51,55 37 , 55 7, 0 PERA N PEN RE ,1 ,7 71 (,4 I L L 1 1,16 - (41,1) T TA ,0 5 ,7 7 5, 21 43 ,840 414,017 (1 ,823) POLICE DEPARTMENT -ADMINISTRATION PERSONAL SERVICES $ 371,877 $ 296,922 $ 191,914 $ 195,441 $ 201,275 $ 5,834 OPERATING EXPENDITURES $ 17,823 $ 33,551 $ 38,893 $ 34,390 $ 38,030 $ 3,640 CAPITAL OUTLAY $ 5,036 $ - $ 20,000 $ 20,000 $ 15,000 $ (5,000) TOTAL $ 394,736 $ 330,473 $ 250,807 $ 249,831 $ 254,305 $ 4,474 48 ;CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET General Fund Expenditure by Department/Division -Continued 2UU5 I 2006 I 2007 I 2007 I 2008 I Change from Department Actual Actual Budget Projected Budget Projected POLICE DEPARTMENT - SCHOOi, RF,SniIRC'F, iiNiT PERSONAL SERVICES $ 118,964 $ 120,051 $ 134,913 $ 134,670 $ 143,543 $ 8,873 OPERATING EXPENDITURES $ 44,746 $ 23,051 $ 12,051 $ 24,364 $ 10,801 $ (13,563) CAPITAL OUTLAY $ - $ 38,539 $ 3,000 $ 3,000 $ - $ (3,000) TOTAL $ 163,710 $ 181,641 $ 149,964 $ 162,034 $ 154,344 $ (7,690) POLICE DEPARTMENT - PATROI, PERSONAL SERVICES $ 1,279,115 $ 1,364,810 $ 1,738;905 $ 1,722,934 $ 1,775,970 $ 53,036 OPERATING EXPENDITURES $ 136,105 $ 158,377 $ 166,801 $ 199,220 $ 186,260 $ (12,960) CAPITAL OUTLAY $ 196,194 $ 173,123 $ 216,980 $ 216,980 $ 24,000 $ (192,980) TOTAL $ .1,611,414 $ 1,696,311 $ 2,122,686 $ 2,139,134 $ 1,986,230 $ (152,904) POLICE DEPARTMENT - CC)MMiiNTTV PO1 ,Tf 7N(i TTN7T PERSONAL SERVICES $ 119,265 $ 117,003 $ 147,033 $ 159,501 $ 174,481 $ 14,980 OPERATING EXPENDITURES $ 20,670 $ 16,819 $ 19,427 $ 20,807 $ 15,360 $ (5,447) CAPITAL OUTLAY $ - $ 22 $ _ $ _ $ _ $ _ TOTAL $ 139,935 $ 133,843 $ 166,460 $ 180,308 $ 189,841 $ 9,533 POLICE DEPARTMENT - PROFESSiONAi. STANDARDS PER AL RVI E 5, 65 11, 7 11 5 17, 3,862 PERA IN EXPENDITURE 1 ,6 ,751 5 7,345 ,55 22,205 API L UTLA - - T TAL 109, 109, 1 4,47 21,395 1 7, 26, 67 POLICE DEPARTMENT - DF.TF.CTiVE PERSONAL SERVICES $ 375,516 $ 387,471 $ 459,102 $ 483,813 $ 462,482 $ (21,331) OPERATING EXPENDITURES $ 72,535 $ 78,882 $ 89,966 $ 88,238 $ 93,917 $ 5,679 CAPITAL OUTLAY $ 59,679 $ 5,204 $ 26,800 $ 23,000 $ - $ (23,000) TOTAL $ 507,730 $ 471,558 $ 575,868 $ 595,051 $ 556,399 $ (38,652) POLICE DEPARTMENT - SiIPPORT SRRViCF,S PERSONAL SERVICES $ 270,522 $ 260,585 $ 289,790 $ 279,914 $ 255,159 $ (24,755) OPERATING EXPENDITURES $ 17,611 $ 19,796 $ 24,075 $ 19,393 $ 16,946 $ (2,447) CAPITAL OUTLAY $ - $ 2,529 $ - $ - $ - $ - TOTAL $ 288,133 $ 282,910 $ 313,865 $ 299,307 $ 272,105 $ (27,202) POLICE DEPARTMENT - DISPATCH PERSONAL SERVICES $ 317,106 $ 318,741 $ 420,195 $ 386,855 $ 415,077 $ 28,222 OPERATING EXPENDITURES $ 29,278 $ 29,072 $ 34,570 $ 24,188 $ 15,521 $ (8,667) CAPITAL OUTLAY $ 6,904 $ 2,140 $ 20,908 $ 17,908 $ - $ (17,908) TOTAL $ 353,288 $ 349,953 $ 475,673 $ 428,951 $ 430,598 $ 1,647 F,NGiNF,F,RiN(~ PERSONAL SERVICES $ 425,079 $ 436,306 $ 498,074 $ 501,514 $ 428,139 $ (73,375) OPERATING EXPENDITURES $ 30,867 $ 34,635 $ 52,597 $ 36,186 $ 30,506 $ (5,680) CAPITAL OUTLAY $ 5,956 $ 7,294 $ - $ - $ 35,587 $ 35,587 TOTAL $ 461,902 $ 478,235 $ 550,671 $ 537,700 $ 494,232 $ (43,468) 49 a CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET General Fund Expenditure by Department/Division -Continued L I 2005 I 2006 I 2007 I 2007 I 2008 I Change from Department Actual Actual Budget Projected Budget Projected PUBLIC WORKS - STORMWATER UTILITY PERSONAL SERVICES $ 528,551 $ 506,922 $ 582,566 $ 555,937 $ 605,416 $ 49,479 OPERATING EXPENDITURES $ 230,332 $ 1,187,382 $ 671,900 $ 725,986 $ 731,778 $ 5,792 CAPITAL OUTLAY $ 32,596 $ 77,603 $ 161,980 $ 35,000 $ 35,000 $ - TOTAL $ 791,479 $ 1,771,907 $ 1,416,446 $ 1,316,923 $ 1,372,194 $ 55,271 PUBLIC WORKS -ROADS AND MAINTF,NANCF, PERSONAL SERVICES $ 624,340 $ 617,967 $ 676,942 $ 590,572 $ 569,507 $ (21,060 OPERATING EXPENDITURES $ 2,014,628 $ 172,985 $ 118,589 $ 129,933 $ 128,796 $ (1,137) CAPITAL OUTLAY $ 15,657 $ 123,452 $ 60,850 $ 49,720 $ - $ (49,720) TOTAL $ 2,654,625 $ 914,405 $ 856,381 $ 770,225 $ 698,303 $ (71,922) Pi1Rl.i(' WORKS - ('FNTRAI, GARA(:F. PERSONAL SERVICES $ 160,394 $ 171,762 $ 182,617 $ ]83,737 $ 131,295 $ (52,442) OPERATING EXPENDITURES $ 23,613 $ 28,391 $ 34,858 $ 35,858 $ 33,492 $ (2,366) CAPITAL OUTLAY $ 7,329 $ 5,407 $ 11,800 $ 9,800 $ - $ (9,800) TOTAL $ 191,336 $ 205,560 $ 229,275 $ 229,395 $ 164,787 $ (64,608) PUBLIC WORKS -PARKS & RF.C PERSONAL SERVICES $ 683,705 $ 670,650 $ 773,383 $ 782,307 $ 805,604 $ 23,297 OPERATING EXPENDITURES $ 311,700 $ 256,196 $ 222,819 $ 270,127 $ 261,278 $ (8,849) CAPITAL OUTLAY $ 69,716 $ 47,048 $ 63,000 $ 60,000 $ 16,500 $ (43,500) TOTAL $ 1,065,121 $ 973,894 $ 1,059,202 $ 1,112,434 $ 1,083,382 $ (29,052) PUBLIC WORKS - CF.MRTF,RY PERSONAL SERVICES $ 112,515 $ 119,850 $ 112,067 $ 116,008 $ 127,465 $ 11,457 OPERATING EXPENDITURES $ 31,833 $ 29,723 $ 19,757 $ 19,637 $ 21,902 $ 2,265 CAPITAL OUTLAY $ 1,244 $ 7,626 $ 35,000 $ 35,000 $ 16,500 $ (18,500) TOTAL $ 145,592 $ 157,200 $ 166,824 $ 170,645 $ 165,867 $ (4,778) PUBLIC WORKS -BUILDING MAiNTF,NANCF, PERSONAL SERVICES $ 141,221 $ 82,598 $ 98,510 $ 103,814 $ 106,536 $ 2,722 OPERATING EXPENDITURES $ 329,791 $ 109,619 $ 70,896 $ 93,874 $ 155,383 $ 61,509 CAPITAL OUTLAY $ - $ - $ - $ 1,650 $ - $ (1,650) TOTAL $ 471,012 $ 192,216 $ 169,406 $ 199,338 $ 261,919 $ 62,581 GROWTH MANAGF,MF,NT PERSONAL SERVICES $ 267,977 $ 234,664 $ 320,576 $ 313,092 $ 357,132 $ 44,040 OPERATING EXPENDITURES $ 21,416 $ 22,376 $ 31,680 $ 29,849 $ 32,435 $ 2,586 CAPITAL OUTLAY $ - $ - $ 33,708 $ 32,810 $ - $ (32,810) TOTAL $ 289,393 $ 257,040 $ 385,964 $ 375,751 $ 389,567 $ 13,816 CODE ENFORCEMENT PERSONAL SERVICES $ 109,535 $ 134,495 $ 156,186 $ 160,007 $ 130,292 $ (29,715) OPERATING EXPENDITURES $ 12,320 $ 19,047 $ 17,573 $ 17,102 $ 14,460 $ (2,642) CAPITAL OUTLAY $ - $ 5,058 $ 3,000 $ 3,000 $ 18,000 $ 15,000 TOTAL $ 121,855 $ 158,601 $ 176,759 $ 180,109 $ 162,752 $ (17,357) BUILDING DEPARTMENT PERSONAL SERVICES $ 548,399 N/A N/A N/A N/A N/A OPERATING EXPENDITURES $ 40,438 N/A N/A N/A N/A N/A CAPITAL OUTLAY $ 14,582 N/A N/A N/A N/A N/A TOTAL $ 603,419 N/A N/A N/A N/A N/A $0 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET General Fund Expenditure by Department/Division -Continued 2005 2006 2007 2007 2008 Change from Department Actual Actual Budget Projected Budget Projected NON-DEPARTMENTAL PERSONAL SERVICES $ 8,135 $ 19,172 $ 10,000 $ 10,000 $ 10,000 $ - OPERATINGEXPENDITURES $ 573,987 $ 529,653 $ 936,152 $ 820,462 $ 845,119 $ 24,657 GRANTS AND AIDS $ - $ 2,215 $ - $ 4,000 $ - $ (4,000) INTERFUND TRANSFERS OUT $ - $ 1,139,289 $ 80,000 $ - $ - $ - CONTINGENCY $ - $ - $ 101,283 $ - $ 225,000 $ 225,000 TOTAL $ 582,122 $ 1,690,329 $ 1,127,435 $ 834,462 $ 1,080,119 $ 245,657 TOTALS PERSONAL SERVICES $ 8,261,416 $ 7,532,331 $ 8,592,863 $ 8,521,598 $ 8,686,939 $ 165,341 OPERATING EXPENDITURES $ 4,222,022 $ 3,005,949 $ 2,887,810 $ 2,912,936 $ 2,907,808 $ (5,128) CAPITAL OUTLAY $ 422,810 $ 554,459 $ 718,242 $ 568,565 $ 160,587 $ (407,978) GRANTS AND AIDS $ - $ 2,215 $ - $ 4,000 $ - $ (4,000) 1NTERFUND TRANSFERS OUT $ - $ 1,139,289 $ 80,000 $ - $ - $ - CONTINGENCY $ - $ - $ 101,283 $ - $ 225,000 $ 225,000 TOTAL GENERAL FUND $ 12,906,248 $ 12,234,243 $ 12,380,198 $ 12,007,099 $ 11.,980,334 $ (26,765) 51 'CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CITY OF ~m T p~ ~5~ ~i ~~~I.a. I1r .~~.~.~~.~.~~ y ' S ..3w..~~~~w...~ ^^~" Wye,., «~. w ~Y' HOME OF PELICAN ISLAND This Page Intentionally Left Blank 52 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETI CITY COUNCIL City Council is the elected governing body for the City of Sebastian and serves in a legislative capacity. City Council directs the offices of the City Manager, City Attorney and City Clerk, adopts the City's annual budget, adopts and amends the Code of Ordinances and LDC, hears appeals to decisions of the Planning and Zoning Commission, acts as the Community Redevelopment Agency and Board of Adjustment, and hear citizen concerns and ideas at Council meetings, through public forums and by individual contact. Individual members represent the Council on various County and regional boards. FISCAL YEAR 2007 ACCOMPLISHMENTS / Initiated and awarded contract for Indian River Drive/Main Street Improvement project for the Community Redevelopment Agency. / Adopted ten ordinances and placed questions on ballot in March for nine approved charter amendments including moving elections to November. / Began process to establish a dog park in City. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Commitment to the Future - Work to achieve an interlocal agreement with Indian River County government and other municipalities within Indian River County to manage growth. - Work to bring in commercial and industrial economic development opportunities at the Sebastian Municipal Airport. City Goal: Quality of Life - Complete construction of Dog Park. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Number of Council Meetings Conducted 36 36 36 40 Number of CRA Meetings Conducted 1 2 5 8 Number of Board of Adjustment Meetings Conducted 4 4 5 5 Number of Ordinances Adopted 10 10 8 10 Number of Resolutions Adopted 56 55 55 55 Number of Board Appointments 27 30 30 40 PROGRAM BUDGET DESCRIPTION FOR CITY COUNCIL STAFFING NATURE OFACTIVITY 06/07 07/08 40.00% 40.00% Re ular and Special Meetings -Attendance at meetings (24 regular and 12 workshop/special meetings). Responsible for all legislative functions of City Government, including the establishment of laws and olicies, and a ointin ualified citizens to boards and committees. 20.00% 10.00% City Functions and Events -Attendance at functions. Public relations. 20.00% 20.00% Conference, Legislative, County, State, and Local Meetings -Attendance at meetings. Ci re resentation at all levels of overnment and infra- overnmental affairs. 20.00% 30.00% Citizens' Problems and Complaints -Assisting Citizens in referring complaints and problems to the Ci Mana er for follow-u . 100.00% 100.00% 53 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CITY COUNCIL BUDGET SUMMARY Fiscal Year 2007-2008 adopted budget for City Council is $61,068. This compares to the 2006-07 nditures of $56,401, an increase of $4,667 or 8.3%. Personal Services Operating Expenditures Capital Outlay Total Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference $ 20,707 $ 21,591 $ 21,398 $ 22,782 $ 22,782 $ - 14,515 13,647 39,165 33,619 38,286 4,667 $ 35,222 $ 35,238 $ 60,563 $ 56,401 $ 61,068 $ 4,667 Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures: 1. Personal Services - No change. 2.Operating Expenditures -Increase due to increases in travel and cellular phones budget. '3. Capital Outlay - No capital outlay requested in FY 2007-08. Tl: rr..___.... $ - $ 4,667 $ - PERSONAL SERVICES SCHEDULE CITY COUNCIL PAY F/T/E POSITION YEARS POSITION RANGE GRADE 03-04 OS-06 [ayor 5,400 N/A 1.00 1.00 ice-Mayor 3,600 N/A 1.00 1.00 ouncil Member 3,600 N/A 3.00 3.00 5.00 5.00 TOTAL SALARIES FICA Taxes Worker's Compensation Insurance Total Personal Services 06-07 1.00 1.00 3.00 5.00 07-08 1.00 1.00 3.00 5.00 Projected Adopted Expenditure Budget 06-07 07-08 $ 5,400 $ 5,400 3,600 3,600 10,800 10,800 $ 19,800 $ 19,800 2,892 2,892 90 90 $ 22,782 $ 22,782 54 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL ~~- ~~~..~........,. ~... ,,.., BUDGET CITY COUNCIL Code: 010001 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Legislative Salaries 19,800 18,990 19,800 19,800 19,800 19,800 512100 FICA Taxes 1,515 1,623 1,722 1,515 2,892 2,892 512400 Worker's Comp Insurance 175 94 69 83 90 90 TOTAL PERSONAL SERVICES 21,490 20,707 21,591 21,398 22,782 22,782 OPERATING EXPENDITURES 534000 Travel & Per Diem 6,997 7,192 6,303 22,053 20,669 24,716 534101 Telephone 0 609 426 550 320 320 534105 Cellular Telephone 0 0 0 300 620 534110 Internet Access 0 5 60 75 50 50 534630 R & M Office Equipment 0 62 210 2,000 2,000 2,000 534800 Promotional Activities 822 376 532 1,400 1,400 1,400 534995 Litigation Expenditures 0 0 5,037 0 0 535200 Departmental Supplies 469 1,278 1,318 1,500 1,500 1,500 535210 Computer Supplies 0 2,249 2,331 2,300 2,300 2,300 535410 Dues and Memberships 200 200 0 200 200 500 535420 Books and Publications 124 144 72 330 330 330 535450 Training and Education 3,590 2,400 2,395 3,720 4,550 4,550 TOTAL OPERATING EXPENDITURES 12,202 14,515 13,647 39,165 33,619 38,286 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CITY COUNCIL 33,692 35,222 35,238 60,563 56,401 61,068 55 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETI` CITY OF F ~ i ~'~'. L ~.... ~, _ _ . -. .. *~`~ HOME OF PELICAN ISLAND This Page Intentionally Left Blank 56 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CITY MANAGER In 1987, the voters of Sebastian adopted the Council/Manager form of government. The City Manager, appointed by and serving 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 ensuring that services and operations function in an efficient, timely and cost effective manner while still in accordance with City Council objectives. As chief operating officer of the City, the City Manager's office is involved in the following functions: the daily administration of the City; appointing authority for all city employees; supervision and evaluation of the management team; coordination of intea 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 making formal decisions; ensuring effective and efficient action on citizen complaints and requests for service; and conducting administrative research and analysis. FISCAL YEAR 2007 ACCOMPLISHMENTS / Completed the Old School House project. / Completed the Yacht Club project. / Facilitated the purchase of CRA district water front property to make way for the Indian River Drive /Main Street prof ect. / Reduced the stormwater complaints. / Facilitated the adoption of a balanced operating budget under the new State tax reform legislation by utilizing creative cost cutting mechanism without lay off any on board personnel. / Facilitated the approval of FY 2008-13 Capital Improvement Program. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Governmental Efficiency City Operations - Apply for grants and secure funding for various city projects - 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 and/or 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 information provided to City Council relative to municipal operations. - Work with City Council to establish and articulate overall mission of local government. Maintain Positive Intergovernmental Relations - Fu11 membership and participation in the International City/County Management Association (ICMA), 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. 57 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR CITY MANAGER STAFFING NATURE OF ACTT vITY 06/07 07/08 40.00% 40.00% Management and Supervision of City Programs and Projects -Plan, organize, direct, coordinate, and report on City Projects. Improve and expand efforts for quality public services. 20.00% 20.00% Preparation of City Council Agenda -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. 20.00% 20.00% Intergovernmental Affairs -Represent City in intergovernmental matters. Serve as Cit representative on task forces, committees and planning groups. Administer inter-local agreements. Monitor and report State and Federal legislation affecting the City. 20.00% 20.00% Purchasing and Contract Administration -Provide City Departments/Divisions assistance i purchsing policy compliance, and other professional service solicitation and review. 100.00% 100.00% CITY MANAGER BUDGET SUMMARY Fiscal Year 2007-2008 adopted budget for City Manager is $261,287. This compares to the 2006-07 nditures of $232,572, an increase of $28,715 or 12.3%. Amended Projected Adopted FY04-OS FY05-06 FY06-07 FY06-07 FY07-08 Actual Actual Budget Expenditures Budget Difference Personal Services $ 385,054 $ 205,223 $ 218,517 $ 223,472 $ 253,937 $ 30,465 Operating Expenditures 15,431 6,523 11,950 9,100 7,350 (1,750) Capital Outlay 2,161 - - - - - Total $ 402,646 $ 211,746 $ 230,467 $ 232,572 $ 261,287 $ 28,715 Fiscal Year 2007-08 adopted Budget: (Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures: Difference 1. Personal Services -Increase mainly due to the transfer of one part-time clerical assistant position from the Airport, regular salary increases and a 16% projected increase in health insurance. $ 30,465 2. Operating Expenses -Decrease due to reductions in travel and training budget. $ (1,750) 3. Capital Outlay - No capital outlay requested in FY 2007-08. $ - 58 ITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGE PERSONAL SERVICES SCHEDULE MANAGER POSITION City Manager Executive Assistant P/T Clerical Assistant F/T/E Projected Adopted PAY POSITION YEARS Expenditures Budget RANGE GRADE OS-06 06-07 07-08 06-07 07-08 1.00 1.00 1.00 $ 107,400 $ 115,500 40,127 / 72,473 64C 1.00 1.00 1.00 56,100 59,800 10 1.00 0.00 0.50 - 11,500 3.00 2.00 2.50 $ 163,500 $ 186,800 FICA Taxes 12,783 14,566 Deferred Compensation 15,039 16,101 Group Health Insurance Premiu m 12,320 14,075 Dependant Health Ins Premium 15,508 17,990 Employee Assistance Program 46 69 Worker's Comp Insurance 676 736 Auto Allowance 3,600 3,600 Total Personal Services $ 223,472 $ 253,937 59 'CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CITY MANAGER Code: 010005 Account Number Description FY03/04 Actual FY04/OS Actual FY05/06 Actual Amended FY06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 234,025 294,918 151,978 161,200 163,500 186,800 512100 FICA Taxes 17,478 21,578 12,115 12,607 12,783 14,566 512225 Deferred Compensation 21,037 24,894 13,535 14,832 15,039 16,101 512301 Group Health Insurance Premium 25,559 27,176 10,132 12,320 12,320 14,075 512305 Dependant Health Ins Premium 16,533 13,809 13,234 13,236 15,508 17,990 512309 Employee Assistance Program 92 127 52 46 46 69 512400 Worker's Comp Insurance 2,040 1,309 587 676 676 736 512601 Auto Allowance 0 1,243 3,590 3,600 3,600 3,600 TOTAL PERSONAL SERVICES 316,764 385,054 205,223 218,517 223,472 253,937 OPERATING EXPENDITURES 533400 Other Contractual Services 0 0 0 750 750 250 534000 Travel and Per Diem 2,967 617 0 1,000 1,000 500 534101 Telephone 925 1,249 880 1,200 550 550 534105 Cellular Phone 544 575 505 600 400 400 534110 Internet Services 103 105 293 100 50 50 534120 Postage 379 431 80 200 100 100 534130 Express Mail 190 166 24 150 100 100 534620 R& M-Vehicles 1,428 111 0 0 0 0 534630 R & M -Office Equipment 73 1,703 1,684 1,800 1,200 1,200 534700 Printing & Binding 0 170 0 0 0 0 534800 Promotional Activities 1,772 1,685 361 500 500 500 534920 Legal Ads 927 2,588 480 700 500 500 534995 Litigation Expenses 0 122 0 0 0 0 535200 Departmental Supplies 1,839 1,526 554 1,500 1,000 1,000 535210 Computer Supplies 338 2,465 269 1,000 500 300 535260 Gas and Oil 993 675 0 0 0 0 535410 Dues and Memberships 1,502 630 1,067 1,200 1,200 1,200 535420 Books and Publications 0 18 0 150 150 150 535450 Training and Education 1,039 595 325 1,100 1,100 550 TOTAL OPERATING EXPENDITURES 15,019 15,431 6,523 11,950 9,100 7,350 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 2,161 0 0 0 0 TOTAL CAPITAL OUTLAY 0 2,161 0 0 0 0 TOTAL CITY MANAGER 331,783 402,646 211,746 230,467 232,572 261,287 60 CITY OF SEBASTIAN, FLORIDA 2007/2008 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 Clerlc 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, financial disclosure and handbooks for City boards and committees, and administers codification. FISCAL YEAR 2007 ACCOMPLISHMENTS Completed and obtained Council approval for revised Records Management policies and procedures. / Upgraded the City's telephone answering system with assistance of Management Information System. / Deputy Clerk and Records Program Manager continuing their education toward certification -Master Municipal Clerk and Florida Records Management. / Assisted Charter Review Committee and City Attorney with review process and drafting of ten charter questions for March election. / Worked with Building Department on scanning of property files to Laserfiche and destruction of paper records. / Upgraded cemetery rates with assistance of Finance Director and Cemetery Sexton. / Records Program Manager continued imaging of City documents to Laserfiche and placement on website for public review. ~ Hired a temp employee to prepare synopsis of Council meetings from 1924-1980 during her 7 months with City. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - Create a Citywide retention schedule with City utilized document names to correspond with State retention. - Continued imaging and storage of City documents in Laserfiche/website and destruction of paper. - Review paperless agenda software for FY 2009. - Complete a synopsis of Council meeting action from 1924 -present -temporary secretary completed 1924 - 1980 in FY 2007. - Continue working with City administration to provide location to Supervisor of Elections for early voting in old schoolhouse/city hall building. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Records Scanned 1034 400 2500 1000 Records Destroyed 168 Boxes 200 Boxes 160 Boxes 185 Boxes Council Meeting Packets/Minutes 40 36 36 40 Cemetery Lots/Niches Sold 84 100 120 120 Election -Candidates Qualified 9 6 9 N/A Legal/Display Ads Published 46 40 46 46 Code Supplements Distributed 4 2 4 4 Board Appointments Administered 27 40 40 40 Instruments Recorded 10 10 10 5 Public Records Requests 250 250 250 400 Other Committee Meeting Minutes Recorded N/A 41 N/A 40 61 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PROGRAM BUDGE T DESCRIPTION FOR CITY CLERK STAFFING NATURE OFACTIVITY 06/07 07/08 20.00% 15.00% 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 budget, coordinate with multimedia company and MIS for broadcast of all council 15.00% 15.00% 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 memberships, advertise vacancies, administer financial disclosure forms and update City information on Commission on Ethics website, record Board of Adjustment (council), CRA (council), Tree Advisory Board and CATF (as needed) minutes, maintain and update Board Handbook, and conduct board member 20.00% 25.00% Records ManaEement -Scans all permanent and long term records for review by departments on network and for protection, researches records upon request, coordinates paper recycling and records disposition destruction with Shred-It Recycling in accordance with State law. Maintains, updates and distributes 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 10.00% 10.00% Cemetery -Coordinates with Cemetery Sexton on sale of cemetery lots, maintains cemeter records/database. 10.00% 10.00% General Administration -Prepares, posts, and distributes monthly calendar, prepares annual budget for department, attends all Management Team meetings, codifies all ordinance, records final plats, runs all outgoing mail and distributes all incoming mail to all staff, maintains Ci postage meter, records vacation of easements, keeps log of all City vehicles, attests and seals 10.00% 10.00% City Election -The City Clerk is the City Elections Official and Chairperson of Cit 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% 62 ~ITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CITY CLERK BUDGET SUMMARY Fiscal Year 2007-2008 adopted budget for City Clerk is $280,288. This compares to the 2006-07 nditures of $350,138, a decrease of $69,850 .or 19.95%. Amended Projected Adopted FY04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference Personal Services $ 247,211 $ 246,763 $ 263,241 $ 261,628 $ 239,756 $ (21,872) Operating Expenses 67,671 72,387 77,324 88,510 40,532 (47,978) Capital Outlay - 11,574 - - - - Total $ 314,882 $ 330,724 $ 340,565 $ 350,138 $ 280,288 $ (69,850) Fiscal Year 2007-08 Adopted Budget Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures: Difference 1. Personal Services -Net decrease due to the elimination of administrative secretary position (Early Retimrement Incentive Program), a 16% increase in health insurance, a 6.5% increase for CWA employees per CWA Union Contract and exempt employees per the Management Benefit Package, and an increase in deferred compensation which is wage driven. $ (21,872) 2. Operating Expenses -Net decrease mainly due to zero budget for election costs and the elimination of contractual broadcasting services. $ (47,978) 3. Capital Outlay - No capital outlay requested in FY 2007-08. $ - PERSONAL SERVICES SCHEDULE CITY CLERK F/T/E Projected Adopted PAY POSITION YEARS Expenditures Budget POSITION RANGE GRADE OS-06 06-07 07-08 06-07 07-08 City Clerk 1.00 1.00 1.00 $ 83,400 $ 84,750 Deputy City Clerk 37,306 / 67,378 64 1.00 1.00 1.00 49,200 52,900 Administrative Secretary 24,892 / 44,957 26 1.00 1.00 0.00 25,600 - Records Program Manager 33,165 / 59,899 60 1.00 1.00 1.00 37,000 40,000 Recording Secretary (1/2) 0.50 0.00 0.00 - - 4.50 4.00 3.00 $ 195,200 $ 177;650 Overtime 100 100 FICA Taxes 14,940 13,598 Deferred Compensation 17,577 15,998 Group Health Insurance Premium 23,749 20,987 Dependant Health Ins Premium 9,141 10,604 Employee Assistance Program 92 69 Worker's Comp Insurance 829 750 Total Personal Services $ 261,628 $ 239,756 63 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETI CITY CLERK Code: 010009 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Bud et FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Salaries 164,241 176,915 186,720 197,600 195,200 177,650 511300 Temporary Salaries 108 0 0 0 511400 Overtime 900 132 0 100 100 100 512100 FICA Taxes 12,611 13,621 14,278 15,124 14,940 13,598 512225 Deferred Compensation 14,830 15,909 16,805 17,793 17,577 15,998 512301 Group Health Insurance Premium 25,587 31,233 20,320 23,926 23,749 20,987 512305 Dependant Health Ins Premium 7,903 8,435 7,777 7,777 9,141 10,604 512309 Employee Assistance Program 90 92 92 92 92 69 512400 Worker's Comp Insurance 1,443 874 664 829 829 750 TOTAL PERSONAL SERVICES 227,605 247,211 246,763 263,241 261,628 239,756 533400 Other Contractual Services 9,813 10,515 11,083 9,500 11,000 1,000 533480 Temporary. Employment Services 2,414 0 11,050 0 533490 Codification Services 3,422 3,160 3,779 4,500 4,500 8,000 534000 Travel and Per Diem 2,350 1,943 1,505 2,359 2,359 1,180 534101 Telephone 1,374 1,547 880 1,365 1,365 1,365 534110 Internet Services 154 160 120 183 183 183 534120 Postage 684 479 659 400 500 500 534630 R & M -Office Equipment 5,423 5,858 6,412 10,200 10,200 10,200 534910 Clerk of Court Filing Fees 534 391 63 500 500 500 534920 Legal Ads 6,568 7,215 8,014 7,800 8,700 8,700 534990 Election Costs 9,232 27,334 28,977 30,700 29,796 0 535200 Departmental Supplies 10,044 4,293 3,120 4,000 2,500 3,000 535210 Computer Supplies 2,515 2,346 3,437 3,447 3,447 3,150 535290 Audio/Video Recording Tapes/CDs 123 100 144 150 150 0 535410 Dues and Memberships 471 311 498 600 640 600 535420 Books and Publications 770 1,254 796 750 750 750 535450 Training and Education 930 765 485 870 870 700 TOTAL OPERATING EXPENDITURES 54,407 67,671 72,387 77,324 88,510 39,828 CAPITAL OUTLAY 606400 Vehicles and Equipment 2,100 0 11,574 0 0 0 TOTAL CAPITAL OUTLAY 2,100 0 11,574 0 0 0 TOTAL CITY CLERK 284,112 314,882 330,724 340,565 350,138 279,584 64 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETk 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 OFACTIVITY 06/07 07/08 25.00% 25.00% Counsel to City Council and Other City Bodies -Attend workshops, regular and special meetings o City Council, Planning Commission, Board of Adjustment, and Code Enforcement Board, as well as other City bodies as assigned and provide advice as to the law and procedures. 25.00% 25.00% Function as City's Solicitor -Prepare and review ordinances, resolutions, contracts, proper instruments and other legal documents on behalf of the City. 40.00% 40.00% Citv Legal Advisor -Provide legal counsel to and attends meetings with City Manager , departmen directors and key personnel on a day-to-day basis. Provide legal opinions to City Council and Manage as requested. 10.00% 10.00% Legal Representative -Represent City in litigation and administrative proceedings as required. Act as General Counsel to the City in the supervision of outside counsel. 100.00% 100.00% 65 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CITY ATTORNEY BUDGET SUMMARY The Fiscal Year 2007-2008 adopted budget for City Attorney is $226,034. This compares to the 2006-07 projected expenditures of $213,810, an increase of $12,224, or 5.7%. FY 04-OS Actual 1 Services $ 157,245 $ ng Expenses 5,274 Outlay - $ 162,519 $ Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures: Difference 1. Personal Services -Net increase due to a 16% increase in health insurance, a 6.5% increase for exempt employees per the Management Benefit Package, and an increase in deferred compensation which is wage driven. $ 15,173 2. Operating Expenses -Net decrease due to reduction in travel and training, computer supplies, and repair and maintenance of office equipment budget. $ (2,949) 3. Capital Outlay - No capital outlay requested for FY 2007-08. $ - PERSONAL SERVICES SCHEDULE ATTORNEY POSITION Ciry Attorney Administrative Asst F/T/E Projected Adopted PAY POSITION YEARS Expenditure Budget RANGE GRADE OS-06 06-07 07-08 06-07 07-08 1.00 1.00 1.00 $ 108,000 $ 114,800 33,165 / 59,899 60 1.00 1.00 1.00 34,600 37,300 2.00 2.00 2.00 $ 142,600 $ 152,100 ~ FICA Taxes Deferred Compensation Group Health Insurance Dependent Health Insurance Premium Employee Assistance Program Workers Comp Insurance Auto Allowance Total Personal Services 10,909 11,911 20,934 22,893 12,109 14,026 5,318 6,169 46 46 530 474 3,600 3,600 $ 196,046 $ 211,219 Amended Projected Adopted FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Budget Expenditures Budget Difference 180,322 $ 194,545 $ 196,046 $ 211,219 $ 15,173 6,054 18,689 17,764 14,815 (2,949) 186,377 $ 213,234 $ 213,810 $ 226,034 $ 12,224 66 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CITY ATTORNEY Code: 010010 Account Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 89,089 112,080 132,087 141,900 142,600 152,100 512100 FICA Taxes 7,232 8,315 9,936 10,855 10,909 11,911 512225 Deferred Compensation 14,700 17,237 19,365 20,841 20,934 22,893 512301 Group Health Insurance Premium 6,494 11,838 10,323 12,209 12,109 14,026 512305 Dependant Health Ins Premium 6,740 3,596 4,564 4,564 5,318 6,169 512309 Employee Assistance Program 23 35 46 46 46 46 512400 Worker's Comp Insurance 787 546 411 530 530 474 512601 Auto Allowance 3,588 3,598 3,590 3,600 3,600 3,600 TOTAL PERSONAL SERVICES 128,653 157,245 180,322 194,545 196,046 211,219 OPERATING EXPENDITURES 533400 Other Contractual Services 0 0 0 7,500 7,500 7,500 534000 Travel and Per Diem 1,946 747 754 2,200 2,200 1,100 534101 Telephone 200 641 308 1,000 500 600 534105 Cellular Phone 1,167 518 527 500 375 375 534110 Internet Services 26 44 60 64 64 65 534115 On-Line Services 1,144 1,056 1,089 1,500 1,200 1,200 534120 Postage 3 33 40 75 75 75 534130 Express Mail 0 0 15 50 50 50 534630 R & M -Office Equipment 0 94 0 750 1,000 250 534800 Promotional Activities 125 128 80 200 200 200 534995 Litigation Expenses 0 0 50 1,000 1,000 1,000 535200 Departmental Supplies 145 762 183 750 500 500 535210 Computer Supplies 0 192 1,718 1,100 1,100 500 535410 Dues and Memberships 365 400 450 600 600 450 535420 Books and Publications 10 10 95 200 200 200 535450 Training and Education 318 649 685 1,200 1,200 750 TOTAL OPERATING EXPENDITURES 5,449 5,274 6,054 18,689 17,764 14,815 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL LEGAL DEPARTMENT 134,102 162,519 186,377 213,234 213,810 226,034 67 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET'S GTY OF :,, ~ t > ,. ~ ~: ~ t ~ .: t k >, s~ a ~ ~.~, .. :~_ .. ~~ ~~ ~" ' _ HOME OF PELICAN ISLAND This Page Intentionally Left Blank 68 OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGE FINANCE DEPARTMENT The Finance Department is organized in two areas, each of which provides support services to other City departments. The two areas include Finance and Risk Management. 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. FISCAL YEAR 2007 ACCOMPLISHMENTS / Third time awardee of the Government Finance Officer's Association Distinguished Budget Presentation Award for fiscal year 2006-2007. / Eighth time awardee of the Government Finance Officer's Association Certificate of Achievement for Excellence in Financial Reporting for the Comprehensive Annual Financial Report for fiscal year 2005-2006. / Received outstanding rating on financial policies from Government Finance Officer's Association. / Received a clean opinion from City's external audit for the audit of City's FY 2005-2006 financial records. / Successfully organized and coordinated the 2007 City auctions in conjunction with Indian River County. / Received an "A+" bond rating from Standard & Poor's for Discretionary Sales Tax Revenue Bonds, Series 2003 and Series 2003A. This is an upgrade from an "A" rating. / Maintained an "A" bond rating from Standard & Poor's for Stormwater Utilities revenue Bonds, Series 2003. / Consolidated and simplified the citywide cellular phone plan and generated approximately $7,000 annual savings. / Audited the citywide telephone charges and generated approximately $18,000 annual savings. / Implemented the American Express corporate card reward program and generated approximately $2,500 rewards for City sponsored employee events. / Published the first Community Redevelopment Agency Annual Activity Report for Fiscal Year Ended September 30, 2006. The report is required by State Statute 163.356 (3) (C). / Facilitated the adoption of rate structure change for Sebastian Cemetery Trust Fund in conjunction with the City Clerk and Cemetery staff. / Developed the City of Sebastian Debris Management Plan in conjunction with the Public Works Department. This plan allows the City to participate in the FEMA Pilot Program, which increases the allowable reimbursement from FEMA. / Successfully acquired the new aviation insurance policy with higher amount of loss coverage for the Airport after lengthy research. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - 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 2007-2008 Annual Budget document to the Government Finance Officers Association for distinguished Budget Presentation Award. - Submit 2006-2007 Comprehensive Annual Financial Report to Government Finance Officers Association for Excellence for Financial Award. - Continue to increase productivity by modifying operating procedure. - Provide timely financial information to the City administration and the general public by issuing the City's Comprehensive Annual Financial Report no later than February 28th 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 October 30th each year. - Continue staff training in accounting, risk management, and emergency management. - Maintain and improve the current bond rating from Fitch, Moody's, and S&P. - Continue to generate cost saving ideas through internal audits and staff involvement. 69 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETI PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Journal Entries Processed 2,320 2,238 2,250 2,250 Accounts Payable Invoices Processed 10,469 4,599 4,650 4,700 Accounts Payable Checks Processed 3,199 3,181 3,200 3,250 Purchase Orders Processed 369 293 300 300 Payroll Checks Processed 4,842 5,052 5,200 5,330 Program Cost Per Capita $18.67 $16.87 $15.89 $17.12 Purchasing/Corporate Card Transactions Processed 1,773 2,447 2,700 2,850 Purchasing Card Users 34 37 43 43 Property & Casualty Related Losses Claims 7 3 5 N/A Number of Fixed Assets Records 1,651 1,740 1,810 1,900 In-house Training Conducted 1 0 1 2 Maintained licensed Status for Director Achieved Achieved Achieved Achieved Comprehensive Annual Financial Statement issue date 22-Feb-2006 9-Feb-2007 9-Feb-2008 9-Feb-2009 Annual Budget Document issue date 31-Oct-2004 20-Oct-2005 20-Oct-2006 20-Oct-2007 Receive Excellence in Financial Reporting Award (consecutive years) 7 8 9 10 Receive Distinguished Budget Presentation Award (consecutive years) 1 2 3 4 70 (CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE FINANCE DEPARTMENT STAFFING NATURE OFACTIVITY 06/07 07/08 15.00% 15.00% General Accounting -Data entry for general ledger activity for all City operations, ba reconciliations, preparation of federal, State and local reports, and allocation of charges to Cit de artments. Ensure all accountin information is entered timel and accurately. 15.00% 15.00% Accounts Payable -Review all requests for payment and prepare checks. Process and pa 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. . 10.00% 10.00% Payroll -Review and process payroll, to include benefits, deductions, leave availability, and workers compensation. Prepare quarterly and annual payroll tax reports, as well as quarterl reports to the workers compensation insurance carrier, prepare employee insurance invoices fo a ment and rocess ear end W-2's. 3.00% 3.00% Fixed Assets -Maintain fixed assets records for all City property and equipment. Ensure assets are recorded and tagged properly. 5.00% 5.00% Capital Projects -Account for all Capital Projects. Ensure that all expenditures for projects are properly recorded. 15.00% 15.00% Budget -Assist the City Manager in preparation of annual budget in accordance with procedures outlined in the City Charter and Code. Ensure budget is comprehensive as to communication, coordination and control. Prepare four quarterly budget amendment packages to the Counci Council er ado ted financial olicies. 5.00% 5.00% Risk Management -Ensure compliance with general and property liability issues. Ensure tha insurance claims are accurate and timely. 15.00% 17.00% Accounting and Financial Reporting -Analyze general ledger accounts, develop and prepare subsidiary ledgers for the annual audit. Analyze financial data. Prepare monthly budget to actual statements and annual financial statements. Prepare annual State reports, such as Comptroller's Report, Transportation Report, and other complex financial analyses. Invest operating an construction funds. Make debt service payments and record transactions. Provide quali 5.00% 5.00% Administration - Meet with consultants, attorneys, financial advisors. Preparation an supervision of the annual audit, computer conversions and maintenance of accounting records, ayroll, accounts ayable, Purchase Order S stem, and accountin software. 2.00% 0.00% Information Management Services -Provide networking administration to the Citywide Network System and each subsidiary server. Support each department with informatio management needs, software installation and hardware analysis. 5.00% 5.00% Revenue Collections & Billin s -Collect revenues from taxes, intergovernmental revenues, franchise fees, utility taxes, occupational licenses, parking citations, special assessments, an rentals. 5.00% 5.00% Cash Management -Continue monitoring of 17 existing programs (grant value of $4,103,867) for compliance and grant reimbursements. Preparation of status reports and reimbursemen 100.00% 100.00% 71 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET FINANCE DEPARTMENT BUDGET SUMMARY The Fiscal Year 2007-2008 adopted budget for Finance is $384,032. This compares to the 2006-07 expenditures of $356,361, an increase of $27,671 or 7.8%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference Personal Services $ 298,721 $ 298,171 $ 287,403 $ 277,115 $ 315,014 $ 37,899 Operating Expenses 73,393 66,200 71,149 79,246 69,018 (10,228) Capital Outlay 2,281 - - - - - Total $ 374,395 $ 364,371 $ 358,552 $ 356,361 $ 384,032 $ 27,671 Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures: Difference 1. Personal Services -Net increase due to a 16% iecrease in health insurance premium, a 6.5% increase for CWA employees per CWA Union Contract and exempt employees per the Management Benefit Package, and an increase in deferred compensation which is wage driven. $ 37 899 2. Operating Expenses -Net decrease mainly due to reductions in training and repair and maintenance of office equipment budget. $ (10,228) 3. Capital Outlay - No capital outlay requested in FY 2007-08. $ PERSONAL SERVICES SCHEDULE FINANCE DEPARTMENT F/T/E Projected Adopted PAY POSITION YEARS Expenditure Budget POSITION RANGE GRADE 05-06 06-07 07-08 06-07 07-08 Director of Finance 63,492 / 126,426 82 1.00 1.00 1.00 $ 85,300 $ 94,400 Asst. Director of Finance 1.00 0.00 0.00 - - Junior Accountant 34,538 / 68,773 29 0.00 1.00 1.00 36,351 53,000 Buyer 1.00 0.00 0.00 - - Accounting Clerk II 24,892 / 55,947 26 1.00 1.00 2.00 45,500 58,000 Accounting Clerk I 22,112 / 49,699 22 1.00 1.00 1.00 23,000 25,500 Payroll Specialist 34,892 /55,947 26 1.00 1.00 0.00 22,500 - 6.00 5.00 5.00 $ 212,651 $ 230,900 Overtime 500 500 FICA Taxes 16,306 17,702 Deferred Compensation 19,184 20,826 Group Health Insurance Premium 21,624 34,212 Dependant Health Ins Premium 5,865 9,847 Employee Assistance Program 88 115 Worker's Comp Insurance 897 912 Total Personal Services $ 277,115 $ 315,014 72 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET FINANCE DEPARTMENT Code: 010020 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 205,590 216,896 226,979 213,400 212,651 230,900 511300 Temporary Salaries 0 2,736 0 0 0 511400 Overtime 554 582 286 500 500 500 512100 FICA Taxes 15,336 16,070 17,100 16,363 16,306 17,702 512225 Deferred Compensation 18,527 19,239 19,896 19,252 19,184 20,826 512301 Group Health Insurance Premium 31,411 37,735 23,646 29,833 21,624 34,212 512305 Dependent Insurance 5,518 7,052 6,495 7,043 5,865 9,847 512309 Employee Assistance Program 115 113 111 115 88 115 512400 Worker's Comp Insurance 1,759 1,034 922 897 897 912 TOTAL PERSONAL SERVICES 278,810 298,721 298,171 287,403 277,115 315,014 OPERATING EXPENDITURES 533200 Audit Fees 26,815 29,674 29,705 29,313 29,443 31,986 533480 Temporary Employment Services 0 2,018 1,140 800 0 0 534000 Travel and Per Diem 3,900 4,922 3,269 3,413 3,413 1,707 534101 Telephone 1,000 2,458 1,306 1,750 1,200 1,200 534110 Internet Access 128 137 140 157 140 500 534120 Postage 3,474 2,427 1,943 2,300 2,300 2,300 534130 Express Mail 17 206 64 150 150 150 534630 R & M -Office Equipment 13,289 14,845 14,920 17,866 28,000 18,000 534700 Printing and Binding 2,980 3,420 2,241 3,500 3,000 3,000 534910 Clerk of Court Filing Fees 0 290 0 0 0 0 535200 Departmental Supplies 4,054 4,735 4,023 4,000 4,000 4,000 535205 Bank Charges 563 552 26 100 100 100 535210 Computer Supplies 3,554 3,049 2,339 3,800 3,800 3,200 535230 Small Tools & Equipment 0 0 0 100 0 535410 Dues and Memberships 1,625 1,760 1,290 1,800 1,400 1,400 535420 Books and Publications 614 765 1,014 750 750 750 535450 Training and Education 1,675 2,135 2,782 1,450 1,450 725 TOTAL OPERATING EXPENDITURES 63,688 73,393 66,200 71,149 79,246 69,018 CAPITAL OUTLAY 606400 Vehicles and Equipment 4,789 2,281 0 0 0 0 TOTAL CAPITAL OUTLAY 4,789 2,281 0 0 0 0 TOTAL FINANCE DEPARTMENT 347,287 374,395 364,371 358,552 356,361 384,032 73 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET GTY OF ~~ ~~ s .' ~„-. y '-~ :-.~_ ~.~ -- - ~~ HOME OF PELICAN ISLAND This Page Intentionally Left Blank 74 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET'S 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 department 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/intranet Accounts, and maintenance of the City's seven websites and telephone system. FISCAL YEAR 2007 ACCOMPLISHMENTS / Upgraded the Building Department IMS system to a new server smoothly with no down time. / Successfully maintained all communications and Equipment free from any interruption in services. / The MIS firewall has Blocked 2,132,774 emails, blocked 37,740 viruses, and tagged 43,353 emails as possible Spam. The firewall allowed 154,986 emails to pass through to the user community blocking 1,977,789 potentially dangerous emails from being delivered. / Assisting in the set up of high-speed access to transmit election results to the Supervisor of Elections. / Purchased and configured a new Police Department server it holds the Police Department IMC database. It also holds the new version of USA software created by MIS. / Completed a major phone upgrade for the entire City phone System. The Siemens upgrade affected the City, Police Department and Airport Administration Building phone systems. / Installed a new Exchange 2000 server. / Applied in house patches for the new daylight savings time change. / In compliance with Microsoft licensing requirement. / Eliminated the old USA software for Police Department by converting to a Server 2000/2003 System and designing a new system to replace the old one. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - Continue to provide the City of Sebastian and the Police Department with 24/7 coverage. - Continue to improve customer service. - Update Golf Course computer system from Windows 98 to Windows 2000 and Server 2000/2003. City Goal: Citywide Infrastructure Improvements: - Complete the fiber repair on Wimbro and Sebastian Boulevard. - Complete the Indian River County Fiber hook up project for the Police Department. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Workorders Processed 1862 5039 12000 12000 Server Outages Serviced 0 0 1 1 Network Outages Serviced 0 0 1 1 Phone System Outages Serviced 1 0 1 1 User Training hours performed/supported 1750 2200 3000 4000 75 (CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE MANAGEMENT INFORMATION SERVICES STAFFING NATURE OFACTIVITY 06/07 07/08 20.00% 20.00% Network Analysis, Desi n and Configuration -This includes the assessment of the citys' current data needs, as well as, projected needs for all software and hardware, and the documentation of all s stems. 30.00% 20.00% End User Support -This includes hardware troubleshooting and repair, as well as, assisting users in the use of all data resources. 10.00% 20.00% Network Administration -This includes the daily administration of network resources such as maintaining user accounts, e-mail accounts, data backup etc... 10.00% 20.00% Division Administration -This includes the functions necessary to support the internal administrative needs of the MIS division's resources and personnel. 10.00% 10.00% Technology Research and Development -This is the time necessary to research and evaluate technolo related roducts and services for urchase and im lementation. 20.00% 10.00% Information Services Support -This includes services such as web hosting and cable channel content that provides Internal and External users access to data and services. 100.00% 100.00% MANAGEMENT INFORMATION SYSTEMS BUDGET SUMMARY Fiscal Year 2007-2008 adopted budget for Management Information Systems is $247,952. pares to the 2006-07 projected expenditures of $231,682, an increase of $16,270 or 7%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference 1 Services $ 119,232 $ 134,715 $ 189,512 $ 192,959 $ 227,417 $ 34,458 ~g Expenses 17,864 10,197 25,557 21,292 20,535 (757) Outlay 2,275 19,222 20,000 17,431 - (17,431) $ 139,371 $ 164,134 $ 235,069 $ 231,682 $ 247,952 $ 16,270 Fiscal Year 2007-08 Adopted Budget: (Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures: Difference 1. Personal Services -Increase due to the addition of one part-time temporary AV technician position, a 16% increase in health insurance premium, a 6.5% increase for exempt employees per the Management Benefit Package, and an increase in deferred compensation which is wage driven. $ 34,458 2. Operating Expenses -Net decrease due to reduction in training budget. $ (75 Capital Outlay - No approved capital outlay for FY 2007-08. $ (17,431) 76 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE INFORMATION SERVICES PAY POSITION RANGE GRADE MIS Director 56,444 / 101,943 79 Senior System Analyst 33,650 / 60,776 61 Systems Analyst 33,165 / 59,899 60 F/T/E POSITION YEARS Projected Adopted Expenditure Budget 06-07 07-08 $ 65,000 $ 70,700 $ - $ 43,300 72,400 41,200 OS-06 06-07 07-08 1.00 1.00 1.00 0.00 0.00 1.00 2.00 2.00 1.00 3.00 3.00 3.00 Temporary FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services $ 137,400 $ 155,200 12,000 18,080 11,429 13,256 12,366 13,968 15,729 20,695 3,408 5,538 65 69 562 611 $ 192,959 $ 227,417 CAPITAL OUTLAY SCHEDULE MANAGEMENT INFORMATION SERVICES EXPENDITURES PER FISCAL YEAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 TOTAL Fiber installation $ - $ 5,000 $ 5,000 $ - $ - $ - $ 10,000 Servers and NAS replacement - 10,000 10,000 - - - 20,000 Network GB switches - 10,000 10,000 - - - 20,000 $ - $ 25,000 $ 25,000 $ - $ - $ - $ 50,000 77 OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGE MANAGEMENT INFORMATION SYSTEMS Code: 010021 ccount umber Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 65,065 81,105 100,789 134,200 137,400 155,200 511300 Temporary Salaries 0 5,400 3,160 10,000 12,000 18,080 512100 FICA Taxes 5,037 6,327 7,723 10,266 11,429 13,256 512225 Deferred Compensation 5,286 7,291 8,574 12,078 12,366 13,968 512301 Group Health Insurance Premium 10,962 15,485 10,962 17,425 15,729 20,695 512305 Dependant Health Ins Premium 897 3,195 3,010 4,912 3,408 5,538 512309 Employee Assistance Program 42 46 54 69 65 69 512400 Worker's Comp Insurance 572 383 443 562 562 611 TOTAL PERSONAL SERVICES 89,544 119,232 134,715 189,512 192,959 227,417 OPERATING EXPENDITURES 533120 Consultants 4,940 3,475 0 2,500 2,500 2,500 534000 Travel and Per Diem 1,047 36 172 1,540 200 762 534101 Telephone 476 972 572 1,500 750 750 534105 Cellular Phone 1,939 1,545 1,569 2,000 2,000 1,000 534110 Internet Access 1,067 883 1,208 1,500 1,500 1,860 534120 Postage 61 16 14 100 100 100 534130 Express Mail 179 200 98 200 100 100 534630 R & M -Office Equipment 1,897 3,487 706 8,267 8,267 2,500 534640 R& M-Operating Equipment 0 513 0 0 0 4,200 535200 Departmental Supplies 479 737 207 750 700 700 535210 Computer Supplies 3,513 5,514 4,632 5,000 4,500 4,500 535230 Small Tools and Equipment 60 105 316 100 100 100 535410 Dues and Memberships 224 224 271 325 325 450 535420 Books and Publications 35 12 58 250 250 250 535450 Training and Education 851 145 375 1,525 0 763 TOTAL OPERATING EXPENDITURES 16,768 17,864 10,197 25,557 21,292 20,535 CAPITAL OUTLAY 606400 Vehicles and Equipment 30,073 2,275 19,222 20,000 17,431 0 TOTAL CAPITAL OUTLAY 30,073 2,275 19,222 20,000 17,431 0 TOTAL MANAGEMENT INFORMATION SYSTEMS DIVISION 136,385 139,371 164,134 235,069 231,682 247,952 78 I,CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETI HUMAN RESOURCES DEPARTMENT The Human Resources department is responsible for administering effective recruitment, selection, assignment and retention of employees, in addition to implementing and advising on rules and regulations to ensure compliance with employee laws. This department is responsible for labor relations, which include: employee service recognition, employee special events, employee assistance program, employee orientation, employee benefits, employee training, negotiating of collective bargaining agreements, discipline and grievance handling and employee salary administration. The department serves as the risk manager administering workers' compensation benefits and employee safety programs. This department is also responsible for state and federal compliance of grants, as well as special projects. FISCAL YEAR 2007 ACCOMPLISHMENTS / Organized the hiring of the Code Enforcement Special Magistrate. / Managed and completed the renovation of the historic Sebastian Elementary School. / Assisted with negotiation of the Indian River Community College usage lease for the 2nd floor of the historic Sebastian Elementary School. / Hosted the Annual Awards Banquet, Chili Cook-Off/Employee Appreciation Day, Employee Golf Tournament and the Annual Employee Health Fair. / Coordinated with Indian River Community College with the implementation of a college level course at no cost to City employees. / Developed hiring check list for Sworn Law Enforcement Officers. / Developed Employee Benefit Highlight Brochure. / Successfully negotiated a successor agreement between the City of Sebastian and Florida Police Benevolent Association, effective 10/1/07. / Developed Individual Employee Benefit Statements. / Completed revised Affirmative Action Plan FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - Develop an in-house supervisor training program. - Update Drug Free Workplace, Workplace Violence, Sick Pool and Sexual Harassment Policies. - Provide FDOT training to certify supervisors of safety sensitive employees to diagnose alcohol or drug misuse symptoms. - Develop organizational talents, skill and competencies. - Revise Standard Operation Procedures Manual. - Develop intranet.training for city employees. - Continue to provide safety training, safety incentive, as well as quarterly newsletters to reduce workers compensation claims, - Reduce the time needed to hire new employees, by continuing to develop, revise and monitor the hiring checklists and progress of each applicant. 79 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETI PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Employee Turnover Rate 23.00% 20.00% 8.00% 12.00% Terminations/Resignations/Retirements 50 41 16 25 Personnel expenses per employee $1,035 $1,119 $1,086 $1,109 HR hours to process new employee N/A N/A 8 7 Applications processed 329 470 176 185 New Hires 57 53 38 48 Background Checks conducted - non-sworn 36 71 33 56 Reports of Worker's Comp Injuries 20 24 14 15 Time frame to hire new employee -non-savor N/A N/A 17 days 14 days Time frame to hire new employee -sworn N/A N/A 3 months 2.5 months 80 jCITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE HUMAN RESOURCES DEPARTMENT STAFFING NATURE OFACTIVITY 06/07 07/08 18.00% 15.00% Hirin New Employees -Accept applications, screen applications for minimum qualifications, prepare employment and rejection letters, prepare new hire package, schedule pre-employmen physical and drug screens, conduct new hire orientations, conduct employment and backgroun investi ations coordinate with de artments re ardin examinations for skilled ositions. 20.00% 15.00% In-Service Actions -Process employee action notices for activity -promotions, demotions an transfers. Maintain personnel and subject files. Update salary schedules and compensation plans. Administer employee evaluation program. 25.00% 15.00% Union Negotiations, Contract Administration -Negotiate labor agreements with both PBA and CWA and any Memo's of Understanding that may be necessary during the current life o existing contracts. Perform support research, document preparation, record minutes. Review, rewrite and organize Rules and Regulations as needed. 2.00% 2.00% Employee Recognition -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. 1.00% 1.00% CDL Administration -Ensure all employees required to possess CDL Drivers Licenses mee Federal Drug and Alcohol Standard through random drug testing and at the same time maintaining the confidentially of the person being processed. Maintain appropriate and r i 2.00% 2.00% Employee/Safety Newsletter -Gather and disseminate information to all employees throug the publishing of a monthly newsletter. 5.00% 10.00% Management/General Employee Training -Develop and coordinate the necessary training for both management and general employees to provide up to date current laws an management techniques. 8.00% 13.00% Effective and Responsive Management -Maintain and update the City's Policy and Procedures Manual when necessary. Additionally, maintain an Employee Handbook whic contains an abbreviated ready reference of major policies and procedures. Review and revise 15.00% 10.00% Effective Insurance Plans -Develop and maintain a comprehensive, innovative and effective) managed insurance benefits plan for all employees and dependents. Provide clear preventio ni i n i i ati n tin f r m l ndents. 2.00% 2.00% Dru Free Workplace - Implement a true random drug policy for all employees to ensure dru free work lace environment. 2.00% 5.00% Employee Assistance Program - To insure and provide for an Employee Assistance Progra for employees and family members with any mental health andlor stress related roblems. 0.00% 10.00% Grants & Special Proiects-Responsible for quarterly status, reimbursement reports, close ou documentation and federal and state compliance to grantors. 100.00% 100.00% 81 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET ~- HUMAN RESOURCES DEPARTMENT BUDGET SUMMARY Fiscal Year 2007-2008 adopted budget for Human Resources is $241,252. This compares to the 2 cted expenditures of $229,302, an increase of $12,950 or 5.2%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget 1 Services $ 187,101 $ 207,537 $ 201,725 $ 201,877 $ 220,176 ng Expenses 24,191 27,449 26,842 25,375 21,076 Outlay - - - 2,050 - $ 211,292 $ 234,986 $ 228,567 $ 229,302 $ 241,252 ~ Year 2007-08 Adopted Budget: Current Level Changes from Year 2006-07 Projected Expenditures: 1. Personal Services -Increase due to a 16% increase in health insurance premium, a 6.5% increase for CWA employees per CWA Union Contract and exempt employees per the Management Benefit Package, and an increase in deferred compensation which is wage driven. 2. Operating Expenses -Decrease mainly due to reductions in travel and training, employee background testing, and other contractual services line item budgets.. 3. Capital Outlay - No capital outlay requested for FY 2007-08. Difference $ 18,299 (4,299) 11,950 ~ Difference 18,299 ~ (4, (2, PERSONAL SERVICES SCHEDULE RESOURCES DEPARTMENT Pay Position Range Grade Resources Director 63,492 / 126,426 82 > Specialist 28,879 / 64,908 33 Resources Technician 26,440 / 59,427 33 F/T/E POSITION YEARS OS-06 06-07 07-08 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 3.00 3.00 3.00 Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services Projected Adopted Expenditure Budget 06-07 07-08 $ 70,500 $ 74,200 45,000 49,800 39,000 43,500 $ 154,500 $ 167,500 60 0 11,824 12,814 13,910 15,075 17,969 20,692 2,904 3,368 69 69 641 658 $ 201,877 $ 220,176 82 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET HUMAN RESOURCES Code: 010035 ccount Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 128,862 141,457 164,219 154,200 154,500 167,500 511400 Overtime 147 384 63 600 60 0 512100 FICA Taxes 9,770 10,694 12,431 11,842 11,824 12,814 512225 Deferred Compensation 11,589 12,749 14,785 13,932 13,910 15,075 512301 Group Health Insurance Premium 14,991 18,058 12,975 17,969 17,969 20,692 512305 Dependant Health Ins Premium 2,458 3,031 2,472 2,472 2,904 3,368 512309 Employee Assistance Program 69 69 69 69 69 69 512400 Worker's Comp Insurance 1,134 659 523 641 641 658 TOTAL PERSONAL SERVICES 169,020 187,101 207,537 201,725 201,877 220,176 OPERATING EXPENDITURES 533120 Consultants 0 0 0 954 1,000 533175 Employee Background Testing 6,259 7,488 11,296 8,275 6,750 6,000 533400 Other Contractual Services 664 1,395 1,744 750 2,200 2,000 534000 Travel and Per Diem 3,713 2,423 1,077 2,725 2,100 1,363 534101 Telephone 725 1,634 690 745 500 550 534110 Internet Services 77 82 80 75 75 75 534120 Postage 360 471 354 425 375 400 534130 Express Mail 139 117 68 200 75 75 534630 R & M -Office Equipment 0 600 1,498 2,000 2,500 1,200 534700 Printing and Binding 398 661 145 700 500 500 534800 Promotional Activities 1,382 1,176 552 1,000 1,000 1,000 534920 Legal Ads 366 2,654 2,593 2,000 2,000 2,000 535200 Departmental Supplies 2,722 2,147 2,646 2,500 1,646 1,500 535210 Comp~rter Supplies 219 221 1,888 1,672 1,400 1,000 535230 Small Tools and Equipment 0 104 0 250 50 75 535410 Dues and Memberships 998 640 120 850 450 500 535420 Books and Publications 1,394 930 984 1,000 1,450 1,000 535450 Training and Education 3,272 1,448 1,713 1,675 1,350 838 TOTAL OPERATING EXPENDITURES 22,750 24,191 27,449 26,842 25,375 21,076 CAPITAL OUTLAY 606400 Vehicles and Equipment 1,162 0 0 0 2,050 0 TOTAL CAPITAL OUTLAY 1,162 0 0 0 2,050 0 TOTAL HUMAN RESOURCES 192,932 211,292 234,986 228,567 229,302 241,252 83 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET GTY OF ~-. ~. .-- I ~ .,N; s S ggg ~ l~ yy.*~ I ~ n ~ ~ x ,~ c: _. ••, i _ ~, .. __, ,.~' ~w AY/'. HOME OF PELICAN ISLAND This Page Intentionally Left Blank 84 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET GROWTH MANAGEMENT DEPARTMENT The Growth Management Department provides proactive planning to facilitate quality development. The department provides technically sound and professional guidance to the City Council, the City Manager, the Planning and Zoning Board, as well as various boards and committees. The Growth Management department also provides comprehensive planning, occupational licensing, community development, redevelopment, code enforcement, nuisance abatement, and related economic development services. FISCAL YEAR 2007 ACCOMPLISHMENTS / Awarded first round grants for the Fapade, Sign and Landscaping grant; and opened up a second round of funding / Provided assistance with conceptual design for Main Street Boat Ramp improvements / Processed annexation applications in accordance with City Council directive. / Implemented GIS technology in Growth Management and Engineering departments. / Conducted several specialized workshops with the City Council. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Commitment to the Future: - Process Comprehensive Plan update in accordance with recent requirements. - Provide staff assistance to Community Redevelopment Agency (CRA) for beautification and redevelopment. - Continue developing uses for GIS technology. - Ensure all businesses operating in Sebastian are properly licensed. City Goal: Environmental Conservation: - Continue providing sound technical and professional interpretation of the Land Development Code for future development. - Continue working with State and Federal agencies for better protection of protected species and the environment. PERFORMANCE MEASURES Performance Indicators Actual 2004/3005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Total major & minor site plan reviews 49 32 35 50 Preliminary/final plat approvals 19 8 10 10 Application requests processed 159 140 150 160 Total permits (temporary) issued 45 18 20 60 Division of a single lot 6 18 16 8 Land use and zoning change requests 27 2 4 4 Annexation Requests 10 2 6 6 Flood Zone determinations 85 175 125 135 Site Plan inspections 52 48 31 75 Occupational Licenses processed and issued 1,295 1,300 1,350 1,600 Land Development Code amendments N/A N/A 4 4 Model home conditional use approvals N/A N/A 32 30 Preocessing time for site plans (month) N/A N/A 2 6 85 (CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE GROWTH MANAGEMENT DEPARTMENT STAFFING NATURE OF ACTIVITY 06/07 07/08 25.00% 20.00% Public Assistance -Provide zoning and other regulatory information to the public and work wit the public to assure that development is of the highest quality and that all development proposals are consistent with City Regulations. 10.00% 30.00% Informal Site Plans/Commercial Variances -Work with citizen groups to provide public inpu and recommendation to the City Council. These include the Planning and Zoning Board and other committees and taskforce groups that maybe required from time to time. Implement polic 15.00% 10.00% Comprehensive Planning - Manage, interpret, evaluate, update, and implement the Comprehensive Plan and other land use, development and preservation plans for the City. 10.00% 5.00% General Administrative -Research various miscellaneous topics and gather information fo other agencies and/or other departments. 5.00% 5.00% Economic Development - Provide proper direction and guidance for continued positive/controlled economic growth. 5.00% 5.00% Community Redevelopment - Implementation of stated goals within the Communit Redevelopment Master Plan and consistent with objectives outlined by the City Council. 5.00% 15.00% Code Administration - Ensure proper guidance and direction is given in order to enforce the intent of all applicable City codes. 20.00% 5.00% Occupational Licensing - Approve and issue occupational licenses and maintain database. 5.00% 5.00% Code Enforcement -Addressing code violations and enforcing community standards to address pro erties that are not in compliance. 100.00% 100.00% 86 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET GROWTH MANAGEMENT DEPARTMENT BUDGET SUMMARY Fiscal Year 2007-2008 adopted budget for Growth Management is $389,567 projected expenditures of $375,751 , an increase of $13,816 or 3.7%. Amended Projected FY 04-OS FY OS-06 FY 06-07 FY 06-07 Actual Actual Budget Expenditures ~sonal Services $ 267,977 $ 234,664 $ 320,576 $ 313,092 erating Expenses 21,416 22,376 31,680 29,849 pitalOutlay - - 33,708 32,810 This compares to the 200 Adopted FY 07-08 $ 357,132 32,435 (Total $ 289,393 $ 257,040 $ 385,964 $ 375,751 $ 389,567 Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures: 1. Personal Services -Increase mainly due to a 16% projected increase in health insurance premiums, a 6.5% increase for CWA employees per CWA Union Contract and exempt employees per the Management Benefit Package, and an increase in deferred compensation which is wage driven. $ 44,040 Difference 2. Operating Expenses -Net increase mainly due to the maintenance contract for the GIS system. $ 2,586 3. Capital Outlay - No capital outlay requested for FY 2007-08. $ (32,810) PERSONAL SERVICES SCHEDULE GROWTH MANAGEMENT DEPARTMENT F/T/E Projected Adopted PAY POSITION YE ARS Expenditure Budget POSITION RANGE GRADE OS-06 06-07 07-08 06-07 07-08 Growth Management Director 61,049 / 110,26 81 1.00 1.00 1.00 $ 73,700 $ 80,000 Growth Management Manager 40,350 / 80,347 67 1.00 1.00 1.00 57,800 62,200 Environmental Planner 37,306 / 74,385 64 0.00 1.00 1.00 28,000 40,000 Zoning Technician 28,879 / 64,908 33 1.00 1.00 1.00 35,200 39,500 Occupational Licensing Specialist 24,892 / 55,947 26 1.00 1.00 1.00 39,000 42,000 4.00 5.00 5.00 $ 233,700 $ 263,700 Overtime 2,500 2,500 FICA Taxes 18,069 20,364 Deferred Compensation 21,258 23,958 Group Health Insurance Premium 27,075 34,398 Dependant Health Ins Premium 9,522 11,205 Employee Assistance Program 108 115 Worker's Comp Insurance 860 892 Total Personal Services $ 313,092 $ 357,132 87 $ 44,040 2,586 (32,810) $ 13,816 i Difference CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETI GROWTH MANAGEMENT DEPARTMENT Code: 010080 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 157,032 1.93,558 176,555 240,100 233,700 263,700 511400 Overtime 1,214 4,304 2,812 2,500 2,500 2,500 512100 FICA Taxes 11,397 14,303 12,977 18,559 18,069 20,364 512225 Deferred Compensation 14,220 17,476 15,137 21,774 21,258 23,958 512301 Group Health Insurance Premium 25,287 29,348 18,450 28,700 27,075 34,398 512305 Dependant Health Ins Premium 6,601 8,111 7,969 7,968 9,522 11,205 512309 Employee Assistance Program 92 86 86 115 108 115 512400 Worker's Comp Insurance 1,388 791 678 860 860 892 TOTAL PERSONAL SERVICES 217,231 267,977 234,664 320,576 313,092 357,132 OPERATING EXPENDITURES 533120 Consultants 0 0 0 1,292 1,200 0 533480 Temporary Employment Services 0 0 0 791 0 534000 Travel and Per Diem 537 1,678 1,999 2,563 2,563 1,282 534101 Telephone 800 1,008 880 1,200 1,700 1,200 534105 Cellular Telephone 771 596 407 480 700 700 534110 Internet Services 103 106 80 110 110 110 534120 Postage 3,284 3,508 3,964 4,000 4,000 4,000 534130 Express Mail 0 0 96 100 100 100 534620 R & M-Vehicles 51 47 204 1,000 1,000 500 534630 R & M-Office Equipment 1,230 2,407 3,150 3,700 4,200 13,200 534700 Printing and Binding 527 473 508 1,000 1,000 800 534920 Legal Ads 7,888 5,832 3,174 4,000 3,200 3,200 535200 Departmental Supplies 2,055 3,010 2,302 2,500 2,500 2,000 535210 Computer Supplies 1,135 1,242 2,939 6,200 3,500 3,000 535230 Small Tools and Equipment 300 0 32 250 100 100 535260 Gas and Oil 236 273 70 500 300 300 535410 Dues and Memberships 355 301 723 600 600 600 535420 Books and Publications 15 240 926 500 600 500 535450 Training and Education 350 695 920 1,685 1,685 843 TOTAL OPERATING EXPENDITURES 19,637 21,416 22,376 31,680 29,849 32,435 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 33,708 32,810 0 TOTAL CAPITAL OUTLAY 0 0 0 33,708 32,810 0 TOTAL GROWTH MANAGEMENT 236,868 289,393 257,040 385,964 375,751 389,567 88 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CODE ENFORCEMENT DIVISION The Code Enforcement division enforces regulations to ensure the beauty and character of the City by responding to citizen complaints and self initiated enforcement. While providing support to other departments and the Special Magistrate, this division works to solicit voluntary compliance whenever possible. FISCAL YEAR 2007 ACCOMPLISHMENTS / Established operational guidelines. / Conducted a city wide workshop on code enforcement. / Implemented nuisance abatement process. / Sunsetted Code Enforcement board and implemented Special Magistrate. / Quick action resulting in the removal of graffiti on commercial businesses. / Two Officers certified with the State of Florida Leve13 Certification. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Quality of Life - Achieve 100% violator compliance. - Maintain good public relations while resolving ongoing code enforcement problems. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Water Violations 76 180 79 150 Code Violations 3,794 2,500 3,983 4,500 Illegal Signs 696 506 730 1,000 PROGRAM BUDGET DESCRIPTION FOR THE CODE ENFORCEMENT DIVISION STAFFING NATURE OF ACTIVITY 06/07 07/08 60.00% 50.00% Citizen Complaints -Respond to complaints of city ordinance violations and self-initiate code compliance and enforcement. 30.00% 35.00% Re-inspections -Follow up on notices of violations to ensure compliance. 2.00% 5.00% Code Enforcement Board -Provide direct support to Code Enforcement Board for Code Enforcement hearings. 8.00% 10.00% Documentation - To document complaints, as well as self-initiated actions, write reports and follow up letters and prepare documentation for Code Enforcement Board. 100.00% 100.00% 89 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CODE ENFORCEMENT DIVISION BUDGET SUMMARY Fiscal Year 2007-2008 adopted budget for Code Enforcement is $162,752. This compares to the ected expenditures of $180,109, a decrease of $17,357 or 9.6% Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget " Expenditures Budget Difference Personal Services $ 109,535 $ 134,495 $ 156,186 $ 160,007 $ 130,292 $ (29,715) Operating Expenses 12,320 19,047 17,573 17,102 14,460 (2,642) Capital Outlay - 5,058 3,000 3,000 18,000 15,000 Total $ 121,855 $ 158,601 $ 176,759 $ 180,109 $ 162,752 $ (17,357) Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures: Difference 1. Personal Services -Net decrease due to the elimination of one vacant code enforcement officer position, a 16% increase in health insurance premium, a 6.5% increase for CWA employees per CWA Union Contract, and an increase in deferred compensation which is wage driven. $ (29,715) 2. Operating Expenditures -Decrease mainly due to reduction in travel and training budget. $ (2,642) 3. Capital Outlay -Increase due to a replacement truck for FY 2007-08. $ 15,000 PERSONAL SERVICES SCHEDULE CODE ENFORCEMENT DIVISION F/T/E Projected Adopted PAY POSI TION YEARS Expenditure Budget POSITION RANGE GRADE OS-06 06-07 07-08 06-07 07-08 Enforcement Officer 28,014 / 62,964 32 3.00 3.00 2.00 $ 99,000 $ 75,000 ~tionist 10 0.00 0.50 0.00 12,500 - al Assistant 1 10.33 / 18.65 21 0.00 0.00 0.50 - 17,100 3.00 3.50 2.50 $ 111,500 $ 92,100 Overtime 1,200 500 FICA Taxes 8,622 7,084 Deferred Compensation 9,018 6,795 Group Health Insurance Premium 17,656 13,679 Dependant Health Ins Premium 2,760 3,200 Employee Assistance Program 69 69 Worker's Comp Insurance 9,182 6,865 Total Personal Services $ 160,007 $ 130,292 90 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE CODE ENFORCEMENT DIVISION EXPENDITURES PER FISCAL YEAR Description 2007-08 2008-09 2009-10 2010-I1 2011-12 2012-13 TOTAL jTruck replacement $_ 18,000 $ - $ - $ - $ - $ - $ 18,000 91 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CODE ENFORCEMENT DIVISION Code: 010045 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 58,206 71,920 93,212 108,400 111,500 92,100 511400 Overtime 3,932 117 1,318 1,200 1,200 500 512100 FICA Taxes 4,589 5,297 6,902 8,384 8,622 7,084 512225 Deferred Compensation 5,570 6,022 8,386 8,928 9,018 6,795 512301. Group Health Insurance Premium 12,596 16,794 14,988 17,656 17,656 13,679 512305 Dependant Health Ins Premium 1,546 1,890 2,367 2,367 2,760 3,200 512309 Employee Assistance Program 46 54 71 69 69 69 512400 Worker's Comp Insurance 10,565 7,441 7,251 9,182 9,182 6,865 TOTAL PERSONAL SERVICES 97,050 109,535 134,495 156,186 160,007 130,292 OPERATING EXPENDITURES 534000 Travel and Per Diem 942 623 1,831 2,010 2,010 625 534101 Telephone 554 618 637 857 857 900 534105 Cellular Telephone 16 50 43 90 700 1,200 534110 Internet Services 51 57 80 90 90 90 534120 Postage 709 1,170 1,771 1,600 1,650 1,700 534310 Electric 1,765 1,503 1,493 1,456 0 0 534320 Water/Sewer 573 226 100 95 95 95 534620 R & M-Vehicles 248 1,729 566 600 700 1,000 534630 R & M -Office Equipment 366 835 442 1,300 2,000 500 534650 R & M-Radio 126 201 110 200 200 100 534910 Clerk of Court Filing Fees 171 70 110 200 200 200 535200 Departmental Supplies 1,207 1,264 3,639 1,500 1,500 1,000 535210 Computer Supplies 241 209 708 1,000 300 300 535230 Small Tools and Equipment 9 0 192 200 200 200 535260 Gas and Oil 2,089 3,134 5,221 4,000 4,500 5,000 535270 Uniforms and Shoes 418 201 603 975 900 900 535275 Safety Equipment 0 0 0 50 50 50 535410 Dues and Memberships 105 90 45 100 100 100 535420 Books and Publications 0 0 0 50 50 0 535450 Training and Education 828 340 1,455 1,200 1,000 500 TOTAL OPERATING EXPENDITURES 10,418 12,320 19,047 17,573 17,102 14,460 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 5,058 3,000 3,000 18,000 TOTAL CAPITAL OUTLAY 0 0 5,058 3,000 3,000 18,000 TOTAL CODE ENFORCEMENT DIVISI 107,468 121,855 158,601 176,759 180,109 162,752 92 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGE Fiscal Year 2007-2008 Adopted budget for Police Department as a whole is $4,405,301. This compares 2006-07 projected expenditures of $4,609,851, a decrease of $204,550 or 4.4%. FY 04-OS FY OS-06 Actual Actual Personal Services $3,236,294 $3,243,622 Operating Expenses 382,758 413,484 Capital Outlay 269,013 250,174 Total $3,888,065 $3,907,279 Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures: Amended Projected Adopted FY 06-07 FY 06-07 FY 07-08 Budget Expenditures Budget Difference $3,805,601 $3,828,731 $3,925,254 $ 96,523 440,313 459,016 441,047 (17,969) 328,904 322,104 39,000 (283,104) $4,574,818 $4,609,851 $4,405,301 $ (204,550) Difference 1. Personal Services -Net increase mainly due to a 16% increase in health insurance premium, annual salary increases for PBA and CWA employees per the Union Contract, and exempt employees per management benefit package. $ 96,523 2. Operating Expenses -Net decrease mainly due to a decrease in travel and training budget. $ (17,969) 3. Capital Outlay -Decrease reflects reduction in capital outlay due to zero increase in police officer. $ (283,104) Sebastian Police Department Cost Allocation Dispatch Special Operations 10% 9% ~~_ Police Administration Support Services -- ° 6% _ ~ / 6 /o School Resource ^. --- -- Officers Detective ~ 4% 13% - Professional ___-- Standards - 3 i ~ Road Patrol Community Policing 45% 4% 93 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CITY OF i ~: ~~ t. __ ~,''~ .. _ ,. ~W~4 _ _,, _ . ~ - HOME OF PELICAN ISLAND This Page Intentionally Left Blank 94 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETI POLICE ADMINISTRATION The Police Administrative Division coordinates the efforts of the Division Commanders, oversees the budget and performs strategic planning for the future. FISCAL YEAR 2007 ACCOMPLISHMENTS / Established an enhanced 911 PSAP. / Controlled budget expenses by using existing personnel in various assignments as needed.. / Maintained Accreditation standards through periodic staff inspections. / Provided training and experience to the Command Staff to enhance the capabilities of the department and the careers of the personnel. / Continued to enhance our Community Policing concepts through permanent patrol zones and permanent shifts. Officer are beginning to take ownership of problems in their patrol zones. / Conducted one very successful Citizen Police Academy with 22 students. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - Minimize budget expenditures through creative scheduling and assignments. - Re-Organize the department to provide for closer supervision of personnel and procedures. - Provide training for supervisors and mid-managers to bring greater depth to the command officer selection pool. City Goal: Quality of Life - Conduct one Citizens Police Academy Class. - Maintain Accreditation through staff inspections. - Establish neighborhood watch programs through utilization of zone officers as neighborhood coordinators. - Minimize gang activities through zero tolerance enforcement tactics. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Civic meetings attended 10 8 12 10 Policies reviewed 65 60 60 60 Unit staff meetings attended 20 12 18 10 Senior staff meetings attended 42 36 40 40 Staff inspections performed 4 6 12 10 Computerized statistical reviews 4 6 12 12 95 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET --~ PROGRAM BUDGET DESCRIPTION FOR THE POLICE ADMINISTRATION STAFFING NATURE OF ACTIVITY 06/07 07/08 60.00% 75.00% General Management -Direct department, develop and expand citizen involvement and public education. Meet with civic groups, media, and other public and private groups. General administrative duties managing the department. 5.00% 10.00% Maintain Training and Professional Development Programs. 20.00% 10.00% Professional Standards -Oversee all internal affairs investigations and conduct two staf inspections during the year. Oversee all background investigations. Insure that accreditation standards are followed and documented. 15.00% 5.00% Dispatch/Communications - Continue to develop procedures and training personnel to implement a 911 PSAP. 100.00% 100.00% POLICE ADMINISTRATION BUDGET SUMMARY Fiscal Year 2007-2008 adopted budget for Police Administration is $254,305. This compares to the cted expenditures of $249,831, an increase of $4,474 or 1.8%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference Personal Services $ 371,877 $ 296,922 $ 191,914 $ 195,441 $ 201,275 $ 5,834 Operating Expenses 17,823 33,551 38,893 34,390 38,030 3,640 Capital Outlay 5,036 - 20,000 20,000 15,000 (5,000) Total $ 394,736 $ 330,473 $ 250,807 $ 249,831 $ 254,305 $ 4,474 Fiscal Year 2007-08 Adopted Budget Major Current Level Changes from Fiscal Year 2006-07 projected expenditures: Difference 1. Personal Services -Increase due to a 16% iecrease in health insurance premium, a 6.5% increase for CWA employees per CWA Union Contract and exempt employees per the Management Benefit Package, and an increase in deferred compensation which is wage driven. $ 5,834 2. Operating Expenses -Increase mainly due to cost increase in janitorial service. $ 3,640 3. Capital Outlay - FY 2007-08 number represents the sally port replacement. $ (5,000) 96 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET] PERSONAL SERVICES SCHEDULE POLICE ADMINISTRATION POSITION of Police Assistant F/T/E Projected Adopted PAY POSI TION YEARS Expenditure Budget RANGE GRADE OS-06 06-07 07-08 06-07 07-08 68,673 / 130,231 85 1.00 1.00 1.00 $ 95,900 $ 101,300 1.00 1.00 1.00 - - 26,440 / 59,427 29 1.00 1.00 1.00 46,100 50,000 3.00 3.00 3.00 Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services $ 142,000 $ 151,300 4,100 - 11,218 11,616 540 540 13,149 13,617 15,225 16,261 3,821 3,852 46 46 5,342 4,043 $ 195,441 $ 201,275 CAPITAL OUTLAY SCHEDULE POLICE ADMINISTRATION DIVISION EXPENDITURES PER FISCAL YEAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 TOTAL Sally port gate replacement $ 15,000 $ - $ - $ - $ - $ - $ 15,000 Parking lot expansion - - 45,000 - - - 45,000 $ 15,000 $ - $ 45,000 $ - $ - $ - $ 60,000 97 CITY OF SEBASTIAN, FLORIDA-2007/2008 ANNUAL BUDGET POLICE ADMINISTRATION Code: 010041 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 187,984 185,936 132,391 140,500 142,000 151,300 511400 Overtime 5,247 2,557 3,738 4,100 4,100 0 512100 FICA Taxes 14,696 14,447 10,544 11,103 11,218 11,616 512215 Clothing Allowance 1,080 720 540 540 540 540 512225 Deferred Compensation 10,787 11,441 12,300 13,014 13,149 13,617 512250 Chapter 185 Retirement 8,904 125,035 117,621 0 0 0 512301 Group Health Insurance Premium 15,151 18,009 12,119 14,409 15,225 16,261 512305 Dependant Health Ins Premium 2,814 3,406 3,482 2,860 3,821 3,852 512309 Employee Assistance Program 69 53 46 46 46 46 512400 Worker's Comp Insurance 13,975 10,273 4,140 5,342 5,342 4,043 TOTAL PERSONAL SERVICES 260,707 371,877 296,922 191,914 195,441 201,275 OPERATING EXPENDITURES 533400 Other Contractual Services 0 240 722 0 0 0 533415 Janitorial Services 0 0 10,800 11,500 11,500 19,200 534000 Travel and Per Diem 440 610 297 750 500 0 534101 Telephone 1,738 2,060 1,047 1,670 300 300 534105 Cellular Telephone 1,257 1,196 774 750 750 700 534110 Internet Services 102 108 100 100 60 60 534120 Postage 1,121 1,250 1,321 1,100 1,100 1,200 534310 Electric 5,044 2,083 2,240 2,730 2,000 2,500 534320 Water/Sewer 573 355 163 165 100 100 534500 Insurance 6,864 0 0 0 534620 R & M-Vehicles 170 780 1,198 5,628 5,000 500 534630 R & M -Office Equipment 1,193 640 57 1,100 1,150 500 534640 R & M-Operating Equipment 226 268 3 300 300 300 534650 R & M-Radio 0 0 39 150 150 100 534800 Promotional Activities 171 308 703 300 300 300 534820 Designated Expenditures (Greer Donation 0 0 1,187 5,000 5,000 5,000 535200 Departmental Supplies 2,817 2,581 2,407 2,300 2,300 3,800 535210 Computer Supplies 471 824 1,233 1,000 800 500 535230 Small Tools and Equipment 159 139 116 400 400 400 535260 Gas and Oil 1,583 2,736 1,067 2,500 1,500 1,500 535270 Uniforms and Shoes 667 498 163 300 360 350 535410 Dues and Memberships 510 510 235 350 620 620 535420 Books and Publications 44 56 10 100 100 100 535450 Training and Education 444 581 661 700 100 0 535710 NoAd Valorem Taxes 0 142 0 0 0 TOTAL OPERATING EXPENDITURES 18,773 1.7,823 33,551 38,893 34,390 38,030 CAPITAL OUTLAY 606400 Vehicles and Equipment 12,105 5,036 0 20,000 20,000 15,000 TOTAL CAPITAL OUTLAY 12,105 5,036 0 20,000 20,000 15,000 TOTAL POLICE ADMINISTRATION 291,585 394,736 330,473 250,807 249,831 254,305 98 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET 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 2007 ACCOMPLISHMENTS / Completed 18 weeks of gang resistance education and training. / Completed 48 weeks of a 48-week D.A.R.E. program. / Completed one two-week G.R.E.A.T. summer camp program. / Completed two four-week life skills programs. / Completed 8 D.A.R.E. Bowls. / Completed 10 D.A.R.E. skates. / Completed 10 weeks Junior High DARE classes. / Completed 16 RAD KIDS classes. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Quality of Life - 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 elementary and junior high G.R.E.A.T. programs. - 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. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 School Resource Classes 2 2 2 2 Number of Students 1,680 1,800 1,764 1,323 Bike Rodeos 0 2 1 1 Home Counseling Services 50 20 55 193 G.R.E.A.T. Student Visitations 7th Grade 50 45 52 0 G.R.E.A.T. Student Visitations 110 287 115 0 G.R.E.A.T. Summer Camp Students 22 27 23 22 RAD-KIDS Program Participants 3 200 5 5 99 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PROGRAM BUDGET FOR SCHOOL RESOURCE OFFICER UNIT STAFFING NATURE OFACTIVITY 06/07 07/08 40.00% 40.00% D.A.R.E. -provides students with struchired classroom instruction on drug resistance and education, as well as promotes social interaction and reward for good behavior for fifth grade t n . 25.00% 25.00% School Resource Officer Program -Provides onsite school safety and guidance to the facility, students, teachers, and parents. 30.00% 30.00% G.R.E.A.T. Program -Teaches gang resistance through education and training. Educational aspects of program involve crime impact on victims, neighborhoods, cultural sensitivity/prejudice, conflict resolution, and goal setting. 2.00% 2.00% Life Skills - D.A.R.E. like program designed and targeted to third grade students. 3.00% 3.00% 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 2007-2008 adopted budget for School Resource Officer Unit is $154,344. This compares to the 2006-07 projected expenditures of $162,034, a decrease of $7,690 or 4.75%. ~, Amended Projected Adopted ' FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference Personal Services $ 118,964 $ 120,051 $ 134,913 $ 134,670 $ 143,543 $ 8,873 Operating Expenses 44,746 23,051 12,051 24,364 10,801 (13,563) Capital Outlay - 38,539 3,000 3,000 - (3,000) Total $ 163,710 $ 181,641 $ 149,964 $ 162,034 $ 154,344 $ (7,690) Fiscal Year 2007-08 Adopted Budget Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures: Difference 1. Personal Services -Increase due to a 16% increase in health insurance premium, an annual salary increase for PBA employees per PBA Union Contract, and an increase in deferred compensation which is wage driven. $ 8,873 2. Operating Expenses -Decrease due to the transfer of travel and training budget to Professional Standards Division and the shifting of promotional and G.R.E.A.T. expenditures budget to special revenue $ (13,563) 3. Capital Outlay - No capital outlay request for FY 2007-08. $ (3,000) 100 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETI PERSONAL SERVICES SCHEDULE POLICE SCHOOL RESOURCE OFFICER UNIT F/T/E PAY POSITION YEARS POSITION RANGE GRADE OS-06 06-07 07-08 School Resource Officers 35,373 / 65,710 27 2.00 2.00 2.00 2.00 2.00 2.00 Overtime FICA Taxes Clothing Allowance Chapter 185 Retirement Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services Projected Adopted Expenditure Budget 06-07 07-08 $ 92,000 $ 95,000 $ 92,000 $ 95,000 ~ 2,330 2,500 7,299 7,541 1,080 1,080 12,357 12,773 8,170 13,698 6,254 7,253 46 46 5,134 3,652 $ 134,670 $ 143,543 101 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET POLICE SCHOOL RESOURCE OFFICER UNIT Code: 010042 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 68,726 71,302 79,689 91,500 92,000 95,000 511400 Overtime 8,482 5,031 5,670 0 2,330 2,500 512100 FICA Taxes 5,656 5,487 6,321 7,082 7,299 7,541 512215 Clothing Allowance 1,080 1,080 1,080 1,080 1,080 1,080 512250 Chapter 185 Retirement 9,356 11,179 10,964 12,810 12;357 12,773 512301 Group Health Insurance Premium 12,417 15,272 7,115 11,921 8,170 13,698 512305 Dependant Health Ins Premium 3,890 4,799 5,339 5,340 6,254 7,253 512309 Employee Assistance Program 42 46 46 46 46 46 512400 Worker's Comp Insurance 8,994 4,768 3,827 5,134 5,134 3,652 TOTAL PERSONAL SERVICES 118,643 118,964 120,051 134,913 134,670 143,543 OPERATING EXPENDITURES 533400 Other Contractural Services 0 32,616 0 0 0 0 534000 Travel and Per Diem 2,009 905 577 1,680 1,680 0 534101 Telephone 400 363 145 305 58 75 534105 Cellular Telephone 111 195 182 720 202 600 534110 Internet Access 77 78 40 45 8 40 534310 Electric 93 1,503 1,493 1,456 1,784 1,873 534320 Water/Sewer 222 240 109 95 88 95 534620 R & M-Vehicles 1,294 625 885 250 136 250 534630 R & M -Office Equipment 0 325 0 700 154 400 534650 R & M-Radio 87 305 76 300 100 100 534800 Promotional Activities 50 787 1,812 0 0 0 534967 G.R.E.A.T. Expenditures 733 2,577 10,902 0 12,000 0 535200 Departmental Supplies 248 2,280 1,850 2,000 2,000 2,000 535210 Computer Supplies 127 47 0 350 250 250 535230 Small Tools and Equipment 0 136 121 1,000 800 250 535260 Gas and Oil 1,178 693 3,718 1,800 3,874 4,068 535270 Uniforms and Shoes 744 575 470 700 600 700 535275 Safety Equipment 0 0 0 50 36 50 535420 Books and Publications 40 46 21 50 44 50 535450 Training and Education 762 450 650 550 550 0 TOTAL OPERATING EXPENDITURES 8,175 44,746 23,051 12,051 24,364 10,801 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 38,539 3,000 3,000 0 TOTAL CAPITAL OUTLAY 0 0 38,539 3,000 3,000 0 TOTAL SCHOOL RESOURCE OFFICER UNIT 126,818 163,710 181,641 149,964 162,034 154,344 102 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETI POLICE PATROL DIVISION The Patrol Division is made up of four squads working 12 hour shifts providing 24 hour service to the residents. Each squad has a Sergeant, an FTO (field training officer) and four officers. The daily operation of patrol includes responding to calls for service, traffic enforcement and control, patrolling the city in an effort to deter crime and investigating criminal violations. FISCAL YEAR 2007 ACCOMPLISHMENTS / Continued patrolling the city limits marinating a police presence. / Sergeants and officers attended various courses for both advanced and mandatory training needs. / Continued to provide a professional service to the community by patrolling, responding to calls for service and enforcing laws. / All officers were encouraged to utilize the community policing philosophy in daily activities and this was reinforced through supervision techniques. FISCAL YEAR 2008 GOALS AND OBJECTIVES City goal: Quality of Life - Increase on duty personnel in daily operations to ensure police presence and deter crime. - Continue advanced training in order to professionally develop sergeants and officers. - Continue to emphasize the community policing philosophy in daily operations. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Traffic Stops 4,822 5,400 5,400 6,000 Patrol Miles N/A 275,000 300,000 n/a Officer Initiated Activity 26,557 20,000 25,000 26,000 Traffic Enforcement 339 270 500 300 Parking Enforcement 902 400 400 400 Alarms 680 750 700 600 Written Warnings Traffic Stops 3,928 2,550 3,000 4,000 Calls for Service 35,762 N/A 38,500 39,000 103 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET -- PROGRAM BUDGET DESCRIPTION FOR THE POLICE PATROL DIVISION STAFFING NATURE OFACTIVITY 06/07 07/08 29.00% 30.00% Calls for Service -respond to estimated 38,000 - 40,000 calls for service. 23.00% 22.00% Traffic Stops and Citations -Conduct an estimated 6,000 traffic stops and issue an estimated 2,500 citations and 3,500 warnin s. 10.00% 12.00% Investigations -Conduct vehicle crash investigations. 8.00% 9.00% Criminal Transportation -Transport arrested adults and juveniles to respective detentio facilities. 5.00% 5.00% Training and Professional Development - Provide a minimum of 40 hours of training to all members of the division. 25.00% 22.00% 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 2007-08 adopted budget for Police Patrol Division is $1,986,230. This compares to the 2006-07 projected expenditures of $2,139,134, a decrease of $15 2,904 or 7.15%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference ~I Personal Services $ 1,279,115 $ 1,364,810 $ 1,738,905 $ 1,722,934 $ 1,775,970 $ 53,036 Operating Expenses 136,105 158,377 166,801 199,220 186,260 (12,960) Capital Outlay 196,194 173,123 216,980 216,980 24,000 (192,980) Total $ 1,611,414 $ 1,696,311 $ 2,122,686 $ 2,139,134 $ 1,986,230 $ (152,904), Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures: Difference 1. Personal Services -Net increase reflects the elimination of one vacant police officer position, a 16% increase in health insurance premium, and annual salary increases for PBA employees per the PBA Union Contract and exempt employee per Management Benefit Package. $ 53,036 2. Operating Expenses -Net decrease mainly due to the transfer of travel and training budget to Professional Standards Division. $ (12,960) 3. Capital Outlay - No approved new capital outlay items for FY 2007-08, except the replacement of six portable radios. $ (192,980) 104 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE POLICE PATROL DIVISION POSITION Part-time Officer PAY RANGE 48,845 / 97,263 44,736 - 78,333 35,373 - 65,710 F/T/E POSITION YEARS GRADE OS-06 06-07 07-08 74 1.00 1.00 1.00 30 4.00 4.00 4.00 27 18.00 20.00 19.00 0.00 1.00 1.00 23.00 26.00 25.00 Overtime FICA Taxes Clothing Allowance Chapter 185 Retirement Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services Projected Adopted Expenditure Budget 06-07 07-08 82,000 88,700 262,500 282,500 740,000 758,000 12,000 8,000 $1,096,500 $1,137,200 125,000 125,000 94,457 97,550 13,230 12,960 169,330 164,300 130,368 159,985 33,385 31,990 566 553 60,098 46,432 $1,722,934 $1,775,970 CAPITAL OUTLAY SCHEDULE LICE PATROL DIVISION EXPENDITURES PER FISCAL YEAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 TOTAL Portable radio replacements (6) $ 24,000 $ - $ - $ - $ - $ - $ 24,000 Digital video cameras (2) - 11,000 11,000 11,000 - - 33,000 Tasers (2) - 2,500 - - - - 2,500 Drying cabinets - 5,000 - - - - 5,000 Laptops replacement - - 15,000 - - - 15,000 $ 24,000 $ 18,500 $ 26,000 $ 11,000 $ - $ - $ 79,500 105 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET'I POLICE PATROL DIVISION Code: 010043 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 855,075 776,781 894,149 1,104,500 1,084,500 1,129,200 511300 Temporary Salaries 2,666 0 12,000 8,000 511400 Overtime 182,847 95,813 101,676 125,000 125,000 125,000 512100 FICA Taxes 78,882 66,843 75,839 95,090 94,457 97,550 512215 Clothing Allowance 12,308 10,238 11,138 13,500 13,230 12,960 512250 Chapter 185 Retirement 126,000 128,033 128,405 172,130 169,330 164,300 512301 Group Health Insurance Premium 140,129 135,867 89,639 145,242 130,368 159,985 512305 Dependant Health Ins Premium 19,291 7,491 20,514 22,769 33,385 31,990 512309 Employee Assistance Program 532 438 478 576 566 553 512400 Worker's Comp Insurance 86,576 57,611 40,306 60,098 60,098 46,432 TOTAL PERSONAL SERVICES 1,501,640 1,279,115 1,364,810 1,738,905 1,722,934 1,775,970 OPERATING EXPENDITURES 533400 Other Contractual Services 2,710 462 0 0 0 0 534000 Travel and Per Diem 3,647 1,392 3,104 3,500 6,500 0 534101 Telephone 875 1,752 916 1,200 1,250 1,300 534105 Cellular Telephone 1,823 455 365 1,200 550 1,500 534110 Internet Access 1,287 5,308 7,498 7,500 7,500 7,260 534120 Postage 0 0 0 100 100 534310 Electric 6,940 14,275 14,187 15,000 22,000 20,500 534320 Water/Sewer 573 2,147 1,034 1,200 1,100 1,100 534620 R & M-Vehicles 14,530 15,476 18,835 17,000 25,000 17,000 534630 R & M -Office Equipment 268 3,591 0 5,000 5,000 5,000 534640 R & M-Operating Equipment 5,327 18,311 19,897 22,000 25,000 25,000 534650 R & M-Radio 3,167 4,108 2,742 2,000 2,000 2,700 535200 Departmental Supplies 6,326 6,978 7,582 8,000 8,000 9,000 535210 Computer Supplies 2,428 3,476 1,970 3,500 3,500 5,000 535230 Small Tools and Equipment 7,200 3,123 3,791 5,000 5,000 5,000 535260 Gas and Oil 48,088 41,820 55,974 50,000 60,000 65,000 535270 Uniforms and Shoes 12,168 11,644 16,887 19,631 19,000 19,000 535275 Safety Equipment 119 339 130 1,000 500 500 535410. Dues and Memberships 95 70 180 300 300 300 535420 Books and Publications 807 666 425 770 920 1,000 535450 Training and Education 2,560 712 2,859 3,000 6,000 0 TOTAL OPERATING EXPENSES 121,557 136,105 158,377 166,801 199,220 186,260 CAPITAL OUTLAY 606400 Vehicles and Equipment 163,171 196,194 173,123 216,980 216,980 24,000 TOTAL CAPITAL OUTLAY 163,171 196,194 173,123 216,980 216,980 24,000 TOTAL POLICE PATROL DIVISION 1,786,368 1,611,414 1,696,311 2,122,686 2,139,134 1,986,230 106 ITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGE POLICE COMMUNITY POLICING UNIT The Community Policing Unit serves as a Law Enforcement liaison between the Neighborhood and Business community, divisions within the police department and other law enforcement agencies. This division's functions include working with community and law enforcement to address various problems in our jurisdictions, attending and conducting community and professional meetings, teaching Crime Prevention techniques, conducting surveys of residential homes and businesses, conducting training for School Crossing Guards, and conducting Child Safety Seat Inspections at various locations within the city. FISCAL YEAR 2007 ACCOMPLISHMENTS / Officer completed CPS Car Seat certification class. / Officer attended and became certified as a Background Investigator. / Attended and completed the CVSA Computer Voice Stress Analysis class and became a certified examiner. / Conducted 2 neighborhood safety meetings and 2 school security surveys. / Conducted 20 child safety seat inspections. / Conducted 2 youth group safety talks. / Participated in community events such as the Annual Fine Arts Festival, Tour Deforce bike rodeo for charity, annual crop walk for charity, Halloween parade and personal safety speech at N. County Library. / Completed 20 background investigations. / Trained 4 new officers in Weapons of Mass Destruction. (WMD). / Attended emergency management meetings. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Quality of Life - Implement, coordinate and maintain contact with community policing units on each patrol shift to identify special community problems, establish and maintain positive contact with the community to correct or refer problems as needed. - Conduct bicycle safety and child passenger safety programs within the community. - Provide training on various crime prevention matters. - Provide training on Weapons of Mass Destruction. - Continue emergency planning and conduct assessments of city assets for Weapons of Mass Destruction (WMD). - Continue to supervise and train School Crossing Guards. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Crime Prevention Information Meetings 3 3 5 10 Youth and Bike Safety Events 25 3 20 15 Community Events 4 4 6 4 Background Investigations 20 25 25 20 Emergency Planning 0 0 0 0 Recruitmant Functions N/A 4 5 5 Training Assistance N/A 5 5 5 107 jCITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE COMMUNITY POLICING UNIT STAFFING NATURE OFACTIVITY 06/07 07/08 10.00% 10.00% Communitv Relations -Provide full police services to the Community. Conduct securi surveys. Coordinate Community Service Volunteer Program. Coordinate public service media se ments. Provide commercial and residential securit trainin sessions. 20.00% 25.00% Communitv Policin - Prepare and implement public assistance/community policing initiatives. 10.00% 10.00% Crime Prevention -Coordinate with City Agencies and other law enforcement agencies to reduce criminal activities 5.00% 5.00% Security Surveys -Provide commerical and residential security training sessions. 20.00% 20.00% Background investigation 20.00% 15.00% Training Assistance 15.00% 15.00% Recruitment 100.00% 100.00% POLICE COMMUNITY POLICING UNIT BUDGET SUMMARY The Fiscal Year 2007-2008 adopted budget for Community Policing is $189,841. This compares to the 2 projected expenditures of $180,308, an increase of $9,533 or 5.29% Amended FY 04-OS FY OS-06 FY 06-07 Actual Actual Budget I Personal Services $ 119,265 $ 117,003 $ 147,033 $ Operating Expenses 20,670 16,819 19,427 Capital Outlay - 22 - Total $ 139,935 $ 133,843 $ 166,460 $ Projected Adopted FY 06-07 FY 07-08 xpenditures Budget Difference 159,501 $ 174,481 $ 14,980 20,807 15,360 (5,447) 180,308 $ 189,841 $ 9,533 Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures: _ 1. Personal Services -Increase due to a 16% increase in health insurance premium, annual salary increases for PBA and CWA employees per Union Contract, and an increase in deferred compensation which is wage driven. $ 2. Operating Expenses -Decrease mainly due to the transfer of travel and training budget to Professional Standards Division. $ Difference 14,980 ~ (5,447) 108 '';,CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE COMMUNITY POLICING UNIT PAY POSITION RANGE city Policing Officer 35,373 - 65,710 Assistant II 22,741 / 51,113 Guards Temp F/T/E POSITION YEARS GRADE OS-06 06-07 07-08 27 1.00 1.00 1.00 23 1.00 1.00 1.00 3.50 3.50 4.00 5.50 5.50 6.00 Overtime FICA Taxes Clothing Allowance Deferred Compensation Chapter 185 Retirement Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services Projected Adopted Expenditure Budget 06-07 07-08 $ 50,000 $ 54,500 24,700 27,000 43,971 44,000 $ 118,671 $ 125,500 ~ 3,500 3,000 9,387 9,872 540 540 2,223 2,430 7,490 7,533 8,492 13,873 6,426 7,453 46 46 2,726 4,235 $ 159,501 $ 174,481 109 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET POLICE COMMUNITY POLICING UNIT Code: 010044 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 52,522 60,300 63,221 74,600 74,700 81,500 511300 Temporary Salaries 26,290 28,088 24,931 39,444 43,971 44,000 511400 Overtime 6,942 1,995 2,763 2,500 3,500 3,000 512100 FICA Taxes 6,585 7,071 7,007 8,957 9,387 9,872 512215 Clothing Allowance 540 540 540 540 540 540 512225 Deferred Compensation 1,151 1,899 2,063 2,205 2,223 2,430 512250 Chapter 185 Retirement 5,398 6,070 5,550 _ 7,364 7,490 7,533 512301 Group Health Insurance Premium 8,158 10,004 7,126 8,493 8,492 13,873 512305 Dependant Health Ins Premium 1,145 164 1,492 158 6,426 7,453 512309 Employee Assistance Program 42 46 46 46 46 46 512400 Worker's Comp Insurance 8,553 3,088 2,264 2,726 2,726 4,235 TOTAL PERSONAL SERVICES 117,326 119,265 117,003 147,033 159,501 174,481 OPERATING EXPENDITURES 534000 Travel and Per Diem 345 213 1,166 2,010 2,000 0 534101 Telephone 725 1,155 572 855 200 200 534105 Cellular Telephone 713 514 503 500 300 360 534110 Internet Services 103 107 80 100 100 100 534310 Electric 92 751 747 730 900 900 534320 Water/Sewer 198 127 54 47 45 50 534620 R & M-Vehicles 387 1,469 1,167 1,000 600 1,000 534630 R & M -Office Equipment 169 782 57 500 2,150 500 534640 R & M-Operating Equipment 81 221 0 200 100 200 534650 R & M-Radio 95 740 351 250 500 500 534800 Promotional Activities 165 768 64 1,500 1,500 1,000 535200 Departmental Supplies 770 1,189 1,287 1,000 1,000 1,000 535210 Computer Supplies 408 3,861 273 1,200 1,200 1,200 535230 Small Tools and Equipment 20 691 262 400 400 400 535260 Gas and Oil 1,422 6,869 8,267 6,300 6,700 6,800 535270 Uniforms and Shoes 562 452 682 700 700 700 535275 Safety Equipment 0 200 293 300 300 300 535410 Dues and Memberships 25 65 30 100 100 100 535420 Books and Publications 55 46 11 50 12 50 535450 Training and Education 610 450 955 1,685 2,000 0 TOTAL OPERATING EXPENDITURES 6,945 20,670 16,819 19,427 20,807 15,360 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 22 0 0 0 TOTAL CAPITAL OUTLAY 0 0 22 0 0 0 TOTAL COMMUNITY POLICING UNIT 124,271 139,935 133,843 166,460 180,308 189,841 110 (CITY OF SEBASTIAN, FLORIDA 2007/2008 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 LD. 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. The LD. technician is the custodian of the evidence/property room and processes crime scenes for evidence. FISCAL YEAR 2007 ACCOMPLISHMENTS / Obtained 20 warrants, made 16 felony arrests and 1 misdemeanor arrest as of reporting date. / 308 cases were assigned, 156 cleared, and 406 reports/supplements written as of reporting date. / All the detectives received formal schooling. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - Continue to provide quality and adequate educational courses for staff to update investigative skills. - Continue to maintain a case management system efficiently. - Promptly return all citizens phone calls. - Professionally investigate cases with diligence and efficiency, thus ensuring appropriate closure. City Goal: Quality of Life - Continue to maintain contact with victims, ensuring they are kept abreast of case progress and informed of their rights as victims. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Burglary Investigations 217 146 227 145 Assault Investigations 211 246 221 260 Sexual Assault Investigations 7 8 8 19 Vehicle Theft Investigation 28 19 29 29 Robbery Investigations 4 5 5 7 Larceny Investigations 349 385 366 486 Juvenile Arrests 58 73 60 70 Murder/Attempted Murder Investigations 0 1 1 0 PROGRAM BUDG ET DESCRIPTION FOR THE POLICE DETECTIVE DIVISION STAFFING NATURE OFACTIVITY 06/07 07/08 65.00% 65.00% Investigations - Investigate reported criminal offenses, complete reports on same, conduc interviews, review and assist in the prosecution of suspects. 13.00% 13.00% On Scene Investigations -Perform on-scene investigations and process crime scenes. 10.00% 10.00% 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% Training and Professional Development. 100.00% 100.00% 111 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGE POLICE DETECTIVE DIVISION BUDGET SUMMARY The Fiscal Year 2007-2008 adopted budget for Police Detectives is $556,399. This compares to the 2006-07 projected expenditures of $595,051, a decrease of $38,65 2 or 6.5% Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference Personal Services $ 375,516 $ 387,471 $ 459,102 $ 483,813 $ 462,482 $ (21,331) Operating Expenses 72,535 78,882 89,966 88,238 93,917 5,679 Capital Outlay 59,679 5,204 26,800 23,000 - (23,000) Total $ 507,730 $ 471,558 $ 575,868 $ 595,051 $ 556,399 $ (38,652) Fiscal Year 2007-08 Adopted Budget Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures: Difference 1. Personal Services -Net decrease mainly due to reduction in overtime budget, a 16% increase in health insurance premium, an annual salary increase for the the PBA employees per the PBA Union Contract, and an increase in deferred compensation which is wage driven. $ (21,331) 2. Operating Expenses -Increase mainly due to Crime Laboratory Agencies Contributions increase. $ 5,679 3. Capital Outlay - No approved capital outlay for FY 2007-08. $ (23,000) PERSONAL SERVICES SCHEDULE POLICE DETECTIVE DIVISION F/T/E Projected Adopted PAY POSITION YEARS Expenditure Budget POSITION RANGE GRADE 05-06 06-07 07-08 06-07 07-08 Sergeants 44,736 / 78,333 30C 1.00 1.00 1.00 72,000 74,500 Investigators 35,373 / 65,710 27 4.00 4.00 4.00 197,000 197,000 Evidence Technician 28,879 / 64,908 33 1.00 1.00 1.00 36,000 37,500 6.00 6.00 6.00 $ 305,000 $ 309,000 Overtime 45,020 25,000 FICA Taxes 27,289 26,064 Clothing Allowance 6,700 6,700 Deferred Compensation 3,240 3,375 Chapter 185 Retirement 41,137 38,842 Group Health Insurance Premium 32,427 36,895 Dependant Health Ins Premium 5,990 4,156 Employee Assistance Program 138 138 Worker's Comp Insurance 16,872 12,313 Total Personal Services $ 483,813 $ 462,482 112 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE POLICE DETECTIVE DIVISION EXPENDITURES PER FISCAL YEAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 TOTAL Time lapse digital recorder $ - $ 1,200 $ - $ - $ - $ - $ 1,200 Automatic fingerprint system - 3,000 - - - - 3,000 Electronic wiring devise - - 3,000 - - - 3,000 $ - $ 4,200 $ 3,000 $ - $ - $ - $ 7,200 113 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET POLICE DETECTIVE DIVISION Code: 010047 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 159,638 230,909 255,267 303,500 305,000 309,000 511400 Overtime 26,190 18,756 21,984 20,000 45,020 25,000 512100 FICA Taxes 13,777 18,494 21,236 25,260 27,289 26,064 512215 Clothing Allowance 3,969 6,030 6,242 6,700 6,700 6,700 512225 Deferred Compensation 2,920 2,733 3,161 3,105 3,240 3,375 512250 Chapter 185 Retirement 18,813 31,964 31,221 40,460 41,137 38,842 512301 Group Health Insurance Premium 24,270 39,607 26,693 32,427 32,427 36,895 512305 Dependant Health Ins Premium 8,639 13,552 8,948 10,640 5,990 4,156 512309 Employee Assistance Program 96 127 131 138 138 138 512400 Worker's Comp Insurance 15,888 13,344 12,588 16,872 16,872 12,313 TOTAL PERSONAL SERVICES 274,200 375,516 387,471 459,102 483,813 462,482 OPERATING EXPENDITURES 533100 Professional Services 25,126 32,217 42,490 50,784 50,784 63,505 533500 Investigations 253 0 908 1,000 534000 Travel and Per Diem 3,826 4,453 2,124 4,000 4,000 0 534101 Telephone 1,411 1,239 1,108 1,585 450 450 534105 Cellular Telephone 3,086 2,925 2,486 2,400 1,708 2,000 534110 Internet Access 180 175 461 620 118 200 534115 On-line Services 265 299 372 290 600 600 534130 Express Mail Charges 89 170 254 300 172 300 534310 Electric 5,044 3,757 3,733 3,645 5,174 5,174 534320 Water/Sewer 573 565 272 240 264 264 534400 Rent/Leases 0 0 0 391 391 534420 Equipment Leases 408 408 0 250 408 408 534620 R & M-Vehicles 2,052 5,147 2,527 2,000 2,688 2,000 534630 R & M -Office Equipment 0 811 550 2,000 2,100 500 534640 R & M-Operating Equipment 61 92 1,080 300 0 300 534650 R & M-Radio 192 65 337 400 564 400 535200 Departmental Supplies 1,962 3,180 2,928 2,927 2,927 2,900 535210 Computer Supplies 1,366 1,353 1,070 1,500 996 1,000 535230 Small Tools and Equipment 375 948 1,881 2,200 1,750 2,000 535260 Gas and Oil 5,515 7,488 9,989 9,000 6,746 8,000 535270 Uniforms and Shoes 2,142 2,282 1,700 2,000 2,000 2,000 535275 Safety Equipment 47 92 11 100 100 100 535410 Dues and Memberships 80 240 240 250 240 250 535420 Books and Publications 81 169 127 175 150 175 535450 Training and Education 5,796 4,460 2,888 3,000 3,000 0 TOTAL OPERATING EXPENDITURES 59,759 72,535 78,882 89,966 88,238 93,917 CAPITAL OUTLAY 606400 Vehicles and Equipment 34,115 59,679 5,204 26,800 23,000 0 TOTAL CAPITAL OUTLAY 34,115 59,679 5,204 26,800 23,000 0 TOTAL POLICE DETECTIVE DIVISIO 368,074 507,730 471,558 575,868 595,051 556,399 114 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET SUPPORT SERVICES DIVISION The 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. The 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 (UCR). FISCAL YEAR 2007 ACCOMPLISHMENTS / Stored and disposed of records in accordance with public records retention laws. / Discontinued storing outdated documents to laser fiche due to our computerized records management system. / Provided quality service to the public. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - Continue to store and disposed of records in accordance with public records retention laws. - Continue to provide information, copies of reports and records to the public in a timely manner. - Provide FDLE & UCR reports as required. - Provide fingerprinting services two days a week. - Provide the Chief with monthly statistical information. City Goal: Quality of Life - Administer the house watch program & correspond with the property owners. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Number of citations processed 2,355 2,402 2,472 2,927 Number of warnings processed 2,792 3,050 2,931 3,671 Number of reports processed 2,262 2,211 2,373 2,932 Number of parking citations processed 303 390 318 446 Number of trespass warnings processed 74 70 77 143 Fingerprints taken N/A N/A N/A 100 Statistical reports completed N/A N/A N/A 20 115 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE SUPPORT SERVICES DIVISION STAFFING NATURE OFACTIVITY 06/07 07/08 50.00% 50.00% Records Management -Processing, distributing and entering incident reports, citations, warnings, parking tickets, trespass warnings, and other related records management fo the Divisions of the Police De artment. 20.00% 20.00% Citizen Requests -Respond to citizen and agency requests for incident reports, acciden reports, and local checks by fax, mail or phone. Providing officers with informatio when requested, signing for, processing and entering subpoenas. Providing records information to citizens in person or by phone. 10.00% 10.00% Reporting -Provide FDLE with UCR reports, update UCR, prepare and provide statistics, update pin map. 5.00% 5.00% Fingerprinting -Fingerprint residents when requested. 15.00% 15.00% Administrative -Mail correspondence to housewatch participants and to progra donors, collect copy fees, signoff citation fees and alarm fees. 100.00% 100.00% POLICE SUPPORT SERVICES DIVISION BUDGET SUMMARY The Fiscal Year 2007-2008 adopted budget for Police Support Services is $272,105. This compares to 2006-07 projected expenditures of $299,307, a decrease of $27,202 or 9.1% Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference Personal Services $ 270,522 $ 260,585 $ 289,790 $ 279,914 $ 255,159 $ (24,755) Operating Expenses 17,611 19,796 24,075 19,393 16,946 (2,447) Capital Outlay - 2,529 - - - - Total $ 288,133 $ 282,910 $ 313,865 $ 299,307 $ 272,105 $ (27,202) Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures: Difference I. Personal Services - The decrease reflects the elimination of a record supervisor postion due to Early Retirement Incentive Program, a 16% increase in health insurance premium, a 6.5% increase for CWA employees per CWA Union Contract as well as an annual salary increase for the exempt employee per management package, and an increase in deferred compensation which is wage driven. $ (24,755) 2. Operating Expenses -Decrease mainly due to the transfer of travel and training budget to Professional Standards Division. $ (2,447) 3. Capital Outlay - No approved capital outlay for FY 2007-08. $ - 116 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE SUPPORT SERVICES DIVISION POSITION Lieutenant Records Supervisor Records Specialist Clerical Assistant II Clerical Assistant I PAY RANGE 48,845 / 97,263 30,663 / 68,918 26,440 / 59,427 22,741 / 51,113 21,482 / 48,284 F/T/E Projected Adopted POSITION YEARS Expenditure Budget GRADE OS-06 06-07 07-08 06-07 07-08 74 1.00 1.00 1.00 $ 88,100 $ 89,850 35 1.00 1.00 0.00 40,000 - 29 1.00 1.00 1.00 31,500 32,500 23 0.00 1.00 1.00 27,500 29,750 21 2.00 1.00 1.00 14,500 23,000 5.00 5.00 4.00 $ 201,600 $ 175,100 ~ Overtime FICA Taxes Clothing Allowance Deferred Compensation Chapter 185 Retirement Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services 110 - 15,472 13,436 540 540 7,750 7,673 11,612 11,770 27,043 28,411 10,611 14,389 108 92 5,068 3,747 $ 279,914 $ 255,159 CAPITAL OUTLAY SCHEDULE RT SERVICES DIVISION EXPENDITURES PER FISCAL YEAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 TOTAL scan fingerprint system $ - $ 15,500 $ - $ - $ - $ - $ 15,500 scan child ID kit - 4,000 - - - - $ 4,000 $ - $ 19,500 $ - $ - $ - $ - $ 19,500 117 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETI POLICE SUPPORT SERVICES DIVISION Code: 010048 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 160,003 180,233 189,194 204,200 201,600 175,100 511400 Overtime 5,326 1,193 266 1,225 110 0 512100 FICA Taxes 11,896 12,926 13,727 15,756 15,472 13,436 512215 Clothing Allowance 540 540 540 540 540 540 512225 Deferred Compensation 9,126 9,673 9,528 10,910 7,750 7,673 512250 Chapter 185 Retirement 7,794 10,880 10,276 11,788 11,612 11,770 512301 Group Health Insurance Premium 31,491 38,890 23,578 29,662 27,043 28,411 512305 Dependant Health Ins Premium 9,128 11,234 9,460 10,526 10,611 14,389 512309 Employee Assistance Program 115 115 111 115 108 92 512400 Worker's Comp Insurance 6,299 4,838 3,903 5,068 5,068 3,747 TOTAL PERSONAL SERVICES 241,718 270,522 260,585 289,790 279,914 255,159 OPERATING EXPENDITURES 534000 Travel and Per Diem 992 820 727 1,500 1,500 0 534101 Telephone 992 913 1,159 1,600 450 450 534105 Cellular Telephone 59 331 627 660 336 360 534110 Internet Services 128 133 160 237 112 120 534310 Electric 3,279 3,757 3,734 3,641 4,462 4,685 534320 Water/Sewer 573 565 272 237 220 231 534620 R & M-Vehicles 0 547 113 500 90 500 534630 R & M -Office Equipment 100 811 167 2,100 2,200 500 534640 R & M-Operating Equipment 305 360 17 1,000 0 600 534650 R & M-Radio 132 0 50 300 50 300 535200 Departmental Supplies 3,639 5,514 4,818 5,000 5,000 5,000 535210 Computer Supplies 1,044 1,479 2,958 3,000 1,076 1,500 535230 Small Tools and Equipment 171 477 0 500 400 400 535260 Gas and Oil 326 687 3,086 1,500 1,236 1,500 535270 Uniforms and Shoes 362 392 177 400 400 400 535275 Safety Equipment 0 0 0 50 36 50 535410 Dues and Memberships 35 145 234 300 300 300 535420 Books and Publications 20 0 21 50 25 50 535450 Training and Education. 472 680 1,475 1,500 1,500 0 TOTAL OPERATING EXPENDITURES 12,629 17,611 19,796 24,075 19,393 16,946 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 2,529 0 0 0 TOTAL CAPITAL OUTLAY 0 0 2,529 0 0 0 TOTAL SUPPORT SERVICES DIVISIO 254,347 288,133 282,910 313,865 299,307 272,105 118 CITY OF SEBASTIAN, FLORIDA 2007/2008 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 as well as citizens, 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 2007 ACCOMPLISHMENTS / Obtained permission from City Council to complete updating of the communications center and add an additional radio console. / Completed updating of new dispatcher training program. / Provided much needed dispatcher training and hosted in-house training opportunities. / Became a 911 PSAP (public safety answering provider). FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - Provide accurate and timely dispatch services for department members. - Attract and retain full staff allocation. - Provide adequate training for all dispatchers. PFRFORMANC'F. MF,ASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 911 Calls Received 1,533 542 1,609 1,697 Code Violation Calls Received 2,513 2,426 2,638 200 Total Calls Received 35,762 40,359 37,550 41,728 Calls Per Dispatcher 3,764 4,484 3,952 4,637 PROGRAM BUDG ET DESCRIPTION FOR THE POLICE DISPATCH UNIT STAFFING NATURE OF ACTIVITY 06/07 07/08 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 FCIC/NCIC 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% Training and Professional Development. 100.00% 100.00% 119 ...., ..: ffi ~ 6 yea CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET POLICE DISPATCH UNIT BUDGET SUMMARY The Fiscal Year 2007-2008 adopted budget for Police Dispatch is $430,598. This compares to the 2006-07 prof expenditures of $428,951, an increase of $1,647 or 0.4% Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference Personal Services $ 317,106 $ 318,741 $ 420,195 $ 386,855 $ 415,077 $ 28,222 Operating Expenses 29,278 29,072 34,570 24,188 15,521 (8,667) Capital Outlay 6,904 2,140 20,908 17,908 - (17,908) Total $ 353,288 $ 349,953 $ 475,673 $ 428,951 $ 430,598 $ 1,647 Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures: Difference 1. Personal Services -The increase results from a 16% increase in health insurance premium, a 6.5% increase for CWA employees per CWA Union Contract, and an increase in deferred compensation which is wage driven. $ 28>222 2. Operating Expenses -Decrease mainly due to the transfer of travel and training budget to Professional Standards Division. $ (8,667) 3. Capital Outlay - No approved capital outlay for FY 2007-08. $ (17,908) PERSONAL SERVICES SCHEDULE POLICE DISPATCH UNIT F/T/E PAY POSITION YEARS POSITION RANGE GRADE OS-06 06-07 07-08 Chief Communications Technician 34,538 / 68,773 39 1.00 1.00 1.00 Communication Technician 26,440 / 59,427 29 8.00 8.00 8.00 Communication Technician Temporary (P/T) 0.50 0.50 0.50 9.50 9.50 9.50 Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services Projected Adopted Expenditure Budget 06-07 07-08 $ 46,000 $ 49,000 210,000 238,000 256,000 287,000 ~ 42,214 22,000 22,813 23,639 26,839 27,810 36,000 51,923 1,625 1,330 186 207 1,178 1,168 $ 386,855 $ 415,077 120 CITY OF SEBASTIAN. FLORIDA 2007/2008 ANNUAL BUDGETI CAPITAL OUTLAY SCHEDULE POLICE DISPATCH UNIT EXPENDITURES PER FISCAL YEAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 TOTAL Portable radios (1) $ - $ 4,000 $ - $ - $ - $ - $ 4,000 $ - $ 4,000 $ - $ - $ - $ - $ 4,000 121 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET POLICE DISPATCH UNIT Code: 010049 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 211,812 192,177 192,406 252,500 256,000 287,000 511300 Temporary Salaries 4,203 9,158 17,266 22,600 0 0 511400 Overtime 32,646 36,020 41,477 40,000 42,214 22,000 512100 FICA Taxes 19,194 18,234 19,221 24,105 22,813 23,639 512225 Deferred Compensation 21,222 18,707 18,912 26,325 26,839 27,810 512301 Group Health Insurance Premium 43,148 39,361 24,697 49,334 36,000 51,923 512305 Dependant Health Ins Premium 1,816 2,039 3,676 3,946 1,625 1,330 512309 Employee Assistance Program 196 171 167 207 186 207 512400 Worker's Comp Insurance 1,429 1,239 919 1,178 1,178 1,168 TOTAL PERSONAL SERVICES 335,666 317,106 318,741 420,195 386,855 415,077 OPERATING EXPENDITURES 534000 Travel and Per Diem 1,060 1,070 1,035 2,000 2,000 0 534101 Telephone 2,139 2,313 2,134 2,762 2,012 2,100 534105 Cellular Telephone 0 150 472 450 350 360 534108 800 MHZ Lines 9,203 11,568 13,115 12,638 5,032 0 534110 Internet Access 128 131 80 90 90 90 534310 Electric 3,279 6,762 6,720 6,554 7,000 7,000 534320 Sewer/Water 573 1,017 490 426 306 321 534630 R & M-Office Equipment 152 1,377 168 1,700 2,400 500 534640 R & M-Operating Equipment 110 642 0 1,000 204 250 534650 R & M-Radios 301 0 471 500 500 500 535200 Departmental Supplies 2,628 1,333 997 1,500 374 1,500 535210 Computer Supplies 3,395 2,260 1,183 2,000 1,418 2,000 535230 Small Tools and Equipment 203 321 128 500 230 500 535275 Safety Equipment 10 20 11 150 50 100 535410 Dues and Memberships 80 80 83 200 172 200 535420 Books and Publications 0 0 0 100 50 100 535450 Training and Education 1,563 234 1,983 2,000 2,000 0 TOTAL OPERATING EXPENDITURES 24,865 29,278 29,072 34,570 24,188 15,521 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 6,904 2,140 20,908 17,908 0 TOTAL CAPITAL OUTLAY 0 6,904 2,140 20,908 17,908 0 TOTAL POLICE DISPATCH UNIT 360,531 353,288 349,953 475,673 428,951 430,598 122 CITY OF SEBASTIAN, FLORIDA 2007/2008 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 2007 ACCOMPLISHMENTS / Participated in Florida Buckle Up and DUI Enforcement waves. / Participated in the weekly county wide K-9 training days. / Actively patrolled the waterways within the City of Sebastian and participated in Blue Lightning operations. / Actively utilized K-9's to enhance road patrol function. / Aggressively enforced and educated the public on traffic laws and safety. / Special Response Team (SRT) continued to train and maintain readiness. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Quality of Life - Continue to participate in Florida Buckle Up and DUI Enforcement waves. - Continue to 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. - Special Response Team (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 Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Vehicle check points 5 3 3 5 Buckle up and DUI enforcement waves 4 3 4 4 K-9 usage reports 138 75 144 135 K-9 training days 43 45 45 45 Child safety seat programs 24 2 24 23 Boat safety inspections 111 15 116 270 123 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE POLICE SPECIAL OPERATIONS STAFFING NATURE OFACTIVITY 06/07 07/08 50.00% 40.00% K-9 Unit -Responsible for directed patrol and request for officer assists. 25.00% 40.00% Motorcycle/Traffic Unit -Criminal and non-criminal traffic law enforcement and accident investigations 25.00% 20.00% 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 ris events, beyond the abilities or equipment capabilities of the patrol officers. 100.00% 100.00% POLICE SPECIAL OPERATIONS BUDGET SUMMARY Fiscal Year 2007-2008 adopted budget for Police Special Operations is $414,017. This compares to 2006-07 projected expenditures of $433,840, a decrease of 19,823 or 4.6%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference Personal Services $ 288,564 $ 276,966 $ 310,100 $ 351,553 $ 379,355 $ 27,802 Operating Expenses 30,322 45,184 43,705 41,071 34,662 $ (6,409) Capital Outlay 1,200 28,616 41,216 41,216 - $ (41,216) Total $ 320,086 $ 350,767 $ 395,021 $ 433,840 $ 414,017 $ (19,823) Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditure: Difference 1. Personal Services - Increase due to a 16% increase in health insurance premium, an annual salary increase for the PBA employee per PBA Union Contract, and an increase in deferred compensation which is wage driven. $ 27,802 2. Operating Expenses -Decrease mainly due to the transfer of travel and training budget to Professional Standards Division. $ (6,409) I3. Capital Outlay - No approved capital outlay for FY 2007-08. $ (41,216) 124 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE POLICE SPECIAL OPERATIONS F/T/E Projected Adopted PAY POSI TION YEARS Expenditure Budget POSITION RANGE GRADE OS-06 06-07 07-08 06-07 07-08 - Motorcycle Patrol 35,373 / 65,710 27 1.00 2.00 2.00 68,500 $ 84,000 - K-9 35,373 / 65,710 27 2.00 2.00 2.00 88,500 94,500 - Marine Patrol 35,373 / 65,710 27 1.00 1.00 1.00 62,500 64,000 4.00 5.00 5.00 Overtime FICA Taxes Clothing Allowance Chapter 185 Pension Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services $ 219,500 $ 242,500 26,000 20,000 18,972 20,288 2,500 2,700 32,161 34,388 27,689 34,273 13,672 16,931 102 115 10,957 8,161 $ 351,553 $ 379,355 CAPITAL OUTLAY SCHEDULE POLICE SPECIAL OPERATIONS EXPENDITURES PER FISCAL YEAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 TOTAL le video system (1) $ - $ 5,300 $ - $ - $ - $ - $ 5,300 le redar (1) - 2,600 - - - - 2,600 $ - $ 7,900 $ - $ - $ - $ - $ 7,900 125 'CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET POLICE SPECIAL OPERATIONS Code: 010040 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries N/A 165,308 179,042 193,500 219,500 242,500 511400 Overtime N/A 28,811 22,069 26,000 26,000 20,000 512100 FICA Taxes N/A 14,288 15,051 16,957 18,972 20,288 512215 Clothing Allowance N/A 2,138 2,138 2,160 2,500 2,700 512250 Chapter 185 Retirement N/A 28,366 25,782 28,755 32,161 34,388 512301 Group Health Insurance Premium N/A 30,872 17,433 23,896 27,689 34,273 512305 Dependant Health Ins Premium N/A 8,675 7,394 7,511 13,672 16,931 512309 Employee Assistance Program N/A 92 90 92 102 115 512400 Worker's Comp Insurance N/A 10,014 7,967 11,229 10,957 8,161 TOTAL PERSONAL SERVICES N/A 288,564 276,966 310,100 351,553 379,355 OPERATING EXPENDITURES 534000 Travel and Per Diem N/A 2,238 7,441 5,000 5,000 0 534101 Telephone N/A 1,184 572 855 174 200 534105 Cellular Telephone N/A 629 852 2,100 336 1,260 534110 Internet Services N/A 27 605 245 1,440 1,440 534310 Electric N/A 3,176 2,987 2,915 3,568 3,568 534320 Water/Sewer N/A 438 218 190 176 190 534620 R & M-Vehicles N/A 1,785 4,942 3,000 1,546 2,000 534630 R & M-Office Equipment N/A 587 0 250 1,825 250 534640 R & M Operating Equipment N/A 0 422 500 0 500 534650 R & M-Radio N/A 525 560 500 250 500 534810 K-9 Expenditures N/A 1,869 2,328 3,000 1,606 2,500 535200 Departmental Supplies N/A 3,009 3,382 3,500 3,500 3,500 535210 Computer Supplies N/A 296 252 400 400 400 535230 Small Tools and Equipment N/A 431 0 1,500 1,500 1,500 535260 Gas and Oil N/A 11,333 13,782 12,000 12,000 13,054 535270 Uniforms and Shoes N/A 1,530 2,517 2,500 2,500 3,000 535275 Safety Equipment N/A 31 114 550 550 550 535410 Dues and Memberships N/A 40 0 100 100 100 535420 Books and Publications N/A 69 43 100 100 150 535450 Training and Education N/A 1,125 4,169 4,500 4,500 0 TOTAL OPERATING EXPENDITURES N/A 30,322 45,184 43,705 41,071 34,662 CAPITAL OUTLAY 606400 Vehicles and Equipment N/A 1,200 28,616 41,216 41,216 0 TOTAL CAPITAL OUTLAY N/A 1,200 28,616 41,216 41,216 0 TOTAL POLICE SPECIAL OPERATION N/A 320,086 350,767 395,021 433,840 414,017 126 ITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGE POLICE PROFESSIONAL STANDARDS The Professional Standards Division coordinates and conducts training for agency employees, internal affairs investigations, and staff inspections. This division is also responsible for supervising the field training program and recruitment/hiring of sworn officers and civilian employees including background investigations. FISCAL YEAR 2007 ACCOMPLISHMENTS / As of Apri12007, police department personnel attended 50 different training classes totaling over 1900 hours. / Firearm training was conducted for all sworn officers. / Held four 40 hour blocks of re-training for all sworn officers. / Hosted two dispatch classes where outside agencies and our agency benefited from training. / Held the first Citizens Academy. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - Enhance recruitment efforts to attract the best possible candidates. - Continue to make available training courses to all police department employees to enhance their knowledge. - Supervise and review the hiring of potential employees. - Assist and supervise the coordination of community programs conducted. - Conduct investigations where employees actions are in question and ensure members perform their duties in an ethical manner. - Continue to update and assist with the CAD and Records Management system. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Internal affairs 0 3 4 3 Conduct and/or coordinate 40 hours training blocks per officer 1 36 38 40 Conduct and/or coordinate training for civilians per department need 0 20 25 30 Recruiting and promotional activities 0 5 10 8 CFA mock and onsite inspection 0 2 0 1 127 :CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE POLICE PROFESSIONAL STANDARDS STAFFING NATURE OFACTIVITY 06/07 07/08 40.00% 40.00% Training 15.00% 9.00% Staff Inspections 5.00% 5.00% Internal Affairs 0.00% 3.00% Accreditation 30.00% 33.00% Computer Aided Dispatch (CAD) & Records Management 10.00% 10.00% Recruiting and Hiring 100.00% 100.00% POLICE PROFESSIONAL STANDARDS BUDGET SUMMARY Fiscal Year 2007-2008 adopted budget for Police Professional Standards is $147,462. This compares to the 2 °cted expenditures of $121,395, an increase of $26,067 or 21.5%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference Personal Services $ 95,365 $ 101,074 $ 113,649 $ 114,050 $ 117,912 $ 3,862 Operating Expenses 13,668 8,751 10,825 7,345 29,550 22,205 Capital Outlay - - - - - - Total $ 109,033 $ 109,824 $ 124,474 $ 121,395 $ 147,462 $ 26,067 Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures: Difference 1. Personal Services -Increase due to a 16% increase in health insurance premium, an annual salary increase for the exempt employee per management benefit package, and an increase in deferred compensation which is wage driven. $ 3,862 2. Operating Expenses -Increase mainly due to the consolidation of all Police Department's travel and training budget in this division. $ 22,205 3. Capital Outlay - No capital outlay requested for FY 2007-08. $ - 128 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET' PERSONAL SERVICES SCHEDULE POLICE PROFESSIONAL STANDARDS POSITION Lieutenant F/T/E PAY POSITION YEARS RANGE GRADE OS-06 06-07 07-08 48,845 / 97,263 74 1.00 1.00 1.00 1.00 1.00 1.00 Projected Adopted Expenditure Budget 06-07 07-08 $ 85,000 $ 88,500 FICA Taxes Clothing Allowance Chapter 185 Pension Group Health Insurance Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services 85,000 88,500 6,544 6,812 540 540 11,206 11,594 6,179 7,084 23 23 4,558 3,360 $ 114,050 $ 117,912 129 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET POLICE PROFESSIONAL STANDARDS Code: 010046 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 65,072 70,825 77,089 84,100 85,000 88,500 511400 Overtime 4,144 655 0 0 0 0 512100 FICA Taxes 5,418 5,574 5,951 6,475 6,544 6,812 512215 Clothing Allowance 679 540 540 540 540 540 512250 Chapter 185 Retirement 8,471 10,452 9,943 11,774 11,206 11,594 512301 Group Health Insurance Premium 2,289 2,485 4,006 6,179 6,179 7,084 512305 Dependant Health Ins Premium 423 478 193 0 0 0 512309 Employee Assistance Program 15 23 21 23 23 23 512400 Worker's Comp Insurance 5,904 4,333 3,330 4,558 4,558 3,360 TOTAL PERSONAL SERVICES 92,415 95,365 101,074 113,649 114,050 117,912 OPERATING EXPENDITURES 533100 Professional Services 0 2,027 0 1,000 0 2,000 534000 Travel and Per Diem 1,015 4,591 189 1,000 0 11,600 534101 Telephone 0 255 191 280 60 60 534105 Cellular Telephone 36 405 359 430 350 350 534110 Internet Services 0 28 40 760 50 50 534120 Postage 0 28 0 100 50 50 534310 Electric 0 751 747 730 890 890 534320 Water/Sewer 0 113 54 50 45 50 534620 R & M-Vehicles 0 35 386 300 150 300 534630 R & M -Office Equipment 0 162 0 400 400 200 534650 R & M-Radio 0 25 0 300 300 300 534800 Promotional Activities 0 0 674 1,000 800 800 535200 Departmental Supplies 0 1,696 1,948 675 800 600 535210 Computer Supplies 13 215 218 300 150 300 535230 Small Tools and Equipment 0 196 1,535 1,000 1,000 1,000 535260 Gas and Oil 30 676 838 550 850 850 535270 Uniforms and Shoes 93 0 118 200 200 200 535410 Dues and Memberships 0 145 185 200 200 200 535420 Books and Publications 0 350 11 50 50 50 535450 Training and Education 364 1,970 1,260 1,500 1,000 9,700 TOTAL OPERATING EXPENDITURES 1,551 13,668 8,751 10,825 7,345 29,550 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL PROFESSIONAL STANDARDS 93,966 109,033 109,824 124,474 121,395 147,462 130 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETf ENGINEERING DEPARTMENT The stated function/mission of the Engineering Department is to provide information, guidance, and engineering services to the City regarding matters related to stormwater management, traffic and transportation, public safety, capital improvement projects, plan review, emergency preparedness, and special projects designated by the City Manager. Internal operation functions include departmental financial and human resource administration, permit application review, project management, procurement, communications and stakeholder relations (including presentations to City Council and responses to various citizen inquiries/complaints as designated by the City Manager FISCAL YEAR 2007 ACCOMPLISHMENTS / Continued implementation of City's Capital improvement program for stormwater management and streets/roads/transportation. / Continued focus on timely response and attention to citizen inquiries and complaints. / Continued development of City traffic/transportation planning and capital improvement program. / Continued development and enhancement of Engineering Assistant/Intern program. / Continued assisting Growth Management Department in review of site plans. / Continued internal administration and dealing with organizational matters in the Engineering Department. / Continued assisting other City departments on an as-needed basis. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Citywide Infrastructure Improvements - Continue implementation of City's capital improvement program for stormwater management and streets/roads/transportation. - Continue development of City traffic/transportation planning and capital improvement program. City Goal: Governmental Efficiency - Continue focus on timely response and attention to citizen inquiries and complaints. - Continue development and enhancement of Engineering Assistant/Intern program. - Continue assisting Growth Management Department in review of site plans. - Continue internal administration and dealing with organizational matters in the Engineering Department. - Continue assisting other City departments on an as-needed basis. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Citizen/Homeowner Inquires & Complaints 300 500 500 200 Drainage/Easement Permits & Work Orders 100 150 150 100 Signage 3000 1500 500 1500 Site Plan Review 50 100 100 100 Project Management of Specific Capital Projects 3 20 20 20 Program Development 10 18 18 18 Driveway & Drainage Permits & Inspections 2500 3000 2000 1000 Ongoing Liaison, Communication & Permitting 5 6 6 6 Internal Department Matters 2 6 6 6 Pool Permits 75 150 150 50 Driveway & Drainage Inspections 2500 3000 500 1000 131 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PROGRAM BUDG ET DESCRIPTION FOR ENGINEERING DEPARTMENT STAFFING NATURE OFACTIVITY 06/07 07/08 7.50% 7.50% Departmental -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% 30.00% Capital Proiects -Planning ,Design, Specifications Consultant Coordination Bidding and Contracts Construction Management inspections. 20.00% 10.00% Building Construction Activities -Drainage Plan Reviews and Driveway Permitting, Reviews and inspections. 20.00% 10.00% Inspection -Track Inspections, Drainage & Driveways. 5.00% 20.00% Site Plans and Plat Reviews -Subdivision, Site Plan Reviews and Final Plat Reviews. 2.50% 1.00% Grant Administration -Administer various grants supporting the City's capital projects. 2.50% 1.50% Intergovernmental Coordination -Coordinate Interlocal agreements between the County on joint projects and coordinate Joint Participation Agreements with State an 7.50% 10.00% Stormwater Utili _ Plan, organize and implementation of Master Stormwate 100.00% 100.00% ENGINEERING DEPARTMENT BUDGET SUMMARY The Fiscal Year 2007-2008 adopted budget for Engineering is $494,232. This compares to the 2006-07 pojected expenditures of $ 537,700, a decr ease of $43,468 or 8.1%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference Personal Services $ 425,079 $ 436,306 $ 498,074 $ 501,514 $ 428,139 $ (73,375) Operating Expenses 30,867 34,635 52,597 36,186 30,506 (5,680) Capital Outlay 5,956 7,294 - - 35,587 35,587 Total $ 461,902 $ 478,235 $ 550,671 $ 537,700 $ 494,232 $ (43,468) Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures: Difference 1. Personal Services -Net decrease reflects the elimination of a construction inspector and a administrative assistant positions due to Early Retirement Incentive Program, a 16% iecrease in health insurance premium, a 6.5% increase for CWA employees per CWA Union Contract and exempt employees per the Management Benefit Package, and an increase in deferred compensation which is wage driven. $ (73,375) 2. Operating Expenses -Net decrease results from the reduction of computer supplies, travel and training, and repair and maintenance of computer equipment. $ (5,680) 3. Capital Outlay -Increase represents the equipment replacements needed for operation. $ 35,587 132 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE GINEERING DEPARTMENT F/T/E Projected Adopted PAY POSITION YEARS Expenditure Budget POSITION RANGE GRADE OS-06 06-07 07-08 06-07 07-08 ~ Engineer 63,492 / 126,426 82 1.00 1.00 1.00 $ 84,300 $ 93,100 ;ineering Technician 28,879 / 52,158 33 1.00 1.00 1.00 39,500 42,500 istruction Inspector 28,879 / 52,158 23 2.00 2.00 1.00 86,000 49,500 ninistrative Assistant 26,440 / 59,427 29 1.00 1.00 0.00 39,000 - ffic Technician 24,892 / 55,947 26 1.00 1.00 1.00 39,000 42,000 n Technician (1) 23,502 / 52,823 23 .0.00 1.00 1.00 41,000 44,500 6.00 7.00 5.00 $ 328,800 $ 271,600 Temporary 26,550 26,550 Overtime 1,500 - FICA Taxes 27,230 22,845 Clothing Allowance 600 480 Deferred Compensation 29,646 24,487 Group Health Insurance Premium 41,762 47,608 Dependant Health Ins Premium 15,827 14,791 Employee Assistance Program 184 138 Worker's Comp Insurance 29,415 19,640 Total Personal Services $ 501,514 $ 428,139 CAPITAL OUTLAY SCHEDULE DEPARTMENT EXPENDITURES PER FISCAL YEAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 TOTAL '~~Truck replacement $ 15,471 $ - $ - $ - $ - $ - $ 15,471 Winch replacement 1,100 - - - - - 1,100 Plan copier replacement 16,616 - - - - - 16,616 Survey equip. replacement 2,400 - - - - - 2,400 Sign Shop plotter - 4,500 - - - - 4,500 license - 9,275 - - - - 9,275 ~5 SR7 ~ 1'~ 775 ~ _ ~ _ ~ _ ~ _ ~ dQ'2(7 133 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGE ENGINEERING DEPARTMENT _ __ _ , Code: 010051 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 241,087 258,071 280,924 326,400 328,800 271,600 511300 Temporary Salaries 27,254 31,976 38,076 26,550 26,550 26,550 511400 Overtime 3,844 3,428 2,646 3,000 1,500 0 512100 FICA Taxes 19,805 21,111 22,835 27,268 27,230 22,845 512215 Clothing Allowance 400 400 400 500 600 480 512225 Deferred Compensation 22,071 23,302 25,421 29,692 29,646 24,487 512301 Group Health Insurance Premium 37,969 46,838 31,714 41,762 41,762 47,608 512305 Dependant Health Ins Premium 10,671 13,119 13,504 13,538 15,827 14,791 512309 Employee Assistance Program 138 138 144 184 184 138 512400 Worker's Comp Insurance 47,344 26,696 20,643 29,180 29,415 19,640 TOTAL PERSONAL SERVICES 410,583 425,079 436,306 498,074 501,514 428,139 OPERATING EXPENDITURES 533150 Engineering Services 100 1,426 0 1,500 1,500 1,500 533415 Janitorial Services 0 0 2,400 1,960 200 0 533480 Temporary Employment Service 0 0 1,643 0 0 0 534000 Travel and Per Diem 870 524 0 812 812 406 534101 Telephone 2,373 3,413 1,804 2,500 2,000 2,000 534105 Cellular Telephone 3,782 3,469 3,438 3,400 2,700 2,700 534110 Internet Services 179 187 140 200 400 400 534120 Postage 75 16 62 100 100 100 534130 Express Mail 14 0 42 50 100 100 534310 Electric 1,088 965 1,233 11,505 1,800 1,800 534320 Water/Sewer 0 0 0 736 0 0 534380 Trash Pickup/Hauling 0 492 199 500 74 0 534400 Rent/Leases 0 0 0 6,634 0 0 534620 R & M-Vehicles 1,244 1,422 2,276 1,500 1,000 1,000 534630 R & M -Office Equipment 162 386 811 2,400 4,600 2,400 534640 R & M-Operating Equipment 818 2,406 1,233 500 500 500 535200 Departmental Supplies 5,885 4,809 4,580 4,500 4,500 4,500 535210 Computer Supplies 906 1,057 2,179 3,800 3,800 1,500 535230 Small Tools and Equipment 641 2,941 2,261 1,600 1,600 1,600 535260 Gas and Oil 3,782 5,912 8,325 6,500 8,000 8,000 535270 Uniforms and Shoes 27 0 70 0 600 600 535380 Signalization Supplies 1,731 0 0 0 535410 Dues and Memberships 160 288 161 400 400 400 535420 Books and Publications 308 391 0 500 500 500 535450 Training and Education 1,292 763 46 1,000 1,000 500 TOTAL OPERATING EXPENDITURES 23,706 30,867 34,635 52,597 36,186 30,506 CAPITAL OUTLAY 606400 Vehicles and Equipment 36,343 5,956 7,294 0 0 35,587 TOTAL CAPITAL OUTLAY 36,343 5,956 7,294 0 0 35,587 TOTAL ENGINEERING 470,632 461,902 478,235 550,671 537,700 494,232 1~4 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT ROADS AND MAINTENANCE DIVISION The Roads and Maintenance Division is responsible for the 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 other departments as needed. FISCAL YEAR 2007 ACCOMPLISHMENTS / Continued regular maintenance on buildings, docks, piers and ramps. / Set up a same day response to problems from residents. / Assisted other departments as needed. / Continued in-house training program. / Continued in-house training program. / Completed Yacht Club Repairs. / Built and installed pavilions at various park locations. / Completed the move to the Airport Admin Building for Public Works administration offices. / Supervised Contractor installing sidewalks in the city. / Demolished the Cain House and hauled away debris. / Facilitated the Community Redevelopment Agency (CRA) Indian River Drive/Main Street project by doing demolition and land clearing in house for the newly purchased riverfront property. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Citywide Infrastructure Improvements - Complete improvements on the Main Street dock improvements project. - Continue repairs to Riverview Park. - Continue building and installing pavilions around the City. City Goal: Governmental Efficiency - Continue assisting other departments. City Goal: Quality of Life - Continue regular maintenance on buildings, docks. Piers and ramps. - Continue regular pothole maintenance on streets. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Miles of Paved Roads Maintained 156 156 156 156 Number of Parking Lots Maintained 16 16 17 21 Miles of Sidewalks Maintained 22 22 22 26 135 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PROGRAM BUDG ET DESCRIPTION FOR THE ROADS AND MAINTENANCE DIVISION STAFFING NATURE OF ACTIVITY 06/07 07/08 30.00% 30.00% Streets and Alleyways -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% 10.00% 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% 50.00% AssistinE other City Deuartments -Lift heavy material with cranes, repair roadways an sidewalks following storm damage, transport heavy equipment and supplies to work-sites and grade parks and ballfields. 100.00% 100.00% ROADS AND MAINTENANCE DIVISION BUDGET SUMMARY The Fiscal Year 2007-2008 adopted budget for the Roads and Maintenance Division is $698,303. This compares to the 2006-07 projected expenditures of $770,225, a decrease of $7 1,922 or 9.3%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference Personal Services $ 624,340 $ 617,967 $ 676,942 $ 590,572 $ 569,507 $ (21,065) Operating Expenses 2,014,628 172,985 118,589 129,933 128,796 (1,137) Capital Outlay 15,657 123,452 60,850 49,720 - (49,720) Total $ 2,654,625 $ 914,405 $ 856,381 $ 770,225 $ 698,303 $ (71,922) Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures Difference 1. Personal Services -Net decrease reflects the elimination of one part-time clerical assistant position due to Early Retirement Incentive Program, the elimination of the vacant Public Works Superintendent position, a 16% increase in health insurance premium, a 6.5% increase for CWA employees per CWA Union Contract and exempt employees per the Management Benefit Package, and an increase in deferred compensation which is wage driven. $ (21,06_` 2. Operating Expenses -Net decrease results from the reduction in travel and training budget. $ (1,13 3. Capital Outlay - No approved capital outlay for FY 2007-08. $ (49,72( 136 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE AND MAINTENANCE DIVISION POSITION Public Works Director Public Works Superintendent Administrative Supervisor Maintenance Supervisors Maintenance Worker III Maintenance Worker II Maintenance Worker I Clerical Assistant II (P/T) PAY RANGE 63,492 / 126,426 30,663 / 68,918 30,663 / 68,918 24,892 / 55,947 23,502 / 52,823 22,112 / 49,699 10.93 / 19.75 F/T/E Projected Adopted POSITION YEARS Expenditure Budget GRADE OS-06 06-07 07-08 06-07 07-08 82 1.00 1.00 1.00 $ 47,000 $ 75,700 1.00 1.00 0.00 69,500 - 35 1.00 1.00 1.00 52,500 55,000 35 1.00 1.00 1.00 41,000 46,500 26 2.00 2.00 2.00 46,000 60,500 24 3.00 2.00 2.00 56,000 60,000 22 3.00 3.00 3.00 72,000 77,000 23 0.50 0.50 0.00 16,500 - 12.50 11.50 10.00 $ 400,500 $ 374,700 Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services 12,000 12,000 31,630 29,656 960 960 35,726 34,803 57,900 68,030 23,250 24,207 231 230 28,375 24,921 $ 590,572 $ 569,507 CAPITAL OUTLAY SCHEDULE AND MAINTENANCE DIVISION EXPENDITURES PER FISCAL YEAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 TOTAL up truck $ - $ 25,000 $ - $ 25,000 $ 25,000 $ 25,000 $ 100,000 er replacement - 10,000 - - - - 10,000 yammer - 20,000 - - - - 20,000 $ - $ 55,000 $ - $ 25,000 $ 25,000 $ 25,000 $ 130,000 137 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGE ROADS AND MAINTENANCE DIVISION Code: 010052 Amended FY 07/08 Account FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 06/07 Adopted Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 490,964 395,571 429,013 462,200 400,500 374,700 511400 Overtime 17,831 27,320 16,287 12,000 12,000 12,000 512100 FICA Taxes 36,254 29,709 32,147 36,330 31,630 29,656 512215 Clothing Allowance 1,000 500 817 700 960 960 512225 Deferred Compensation 43,681 36,332 38,403 41,256 35,726 34,803 512301 Group Health Insurance Premium 87,994 79,464 52,802 65,306 57,900 68,030 512305 Dependant Health Ins Premium 30,721 25,895 24,176 30,522 23,250 24,207 512309 Employee Assistance Program 346 275 267 253 231 230 512400 Worker's Comp Insurance 73,804 29,274 24,056 28,375 28,375 24,921 TOTAL PERSONAL SERVICES 782,595 624,340 617,967 676,942 590,572 569,507 OPERATING EXPENDITURES 533400 Other Contractual Services 718,079 1,828,]26 6,205 6,000 6,000 6,000 533410 Environmental Services 0 0 15,726 100 100 100 533415 Janitorial Services 96 0 2,400 1,370 5,500 5,000 534000 Travel and Per Diem 4,772 3,411 2,475 2,913 2,913 1,456 534101 Telephone 1,874 2,962 1,864 2,500 6,960 6,960 534105 Cellular Telephone 3,766 2,538 3,772 4,000 4,000 4,000 534110 Internet Services 103 105 60 100 100 100 534120 Postage 21 45 155 50 100 100 534310 Electric 1,665 1,134 1,899 7,995 7,000 7,995 534320 Water/Sewer 327 319 308 512 1,500 1,500 534380 Trash Pickup/Hauling, Etc. 3,009 6,319 18,753 3,000 5,800 6,000 534400 Rents and Leases 990 990 990 5,600 4,610 4,610 534420 Equipment Leases 375 560 307 600 600 600 534610 R& M-Buildings 17,561 1,369 0 0 0 0 534620 R & M-Vehicles 3,127 6,094 5,796 6,000 4,000 4,000 534630 R & M-Office Equipment 70 355 654 1,200 1,200 1,200 534640 R & M-Operating Equipment 16,888 22,844 31,894 15,000 20,000 20,000 534650 R& M-Radio 1,582 957 0 0 0 0 534830 Special Events 0 401 2,511 1,500 2,000 2,000 534920 Legal Ads 0 0 175 200 200 200 535200 Departmental Supplies 10,736 7,499 16,089 10,000 10,000 10,000 535210 Computer Supplies 203 1,546 569 1,350 1,350 1,350 535220 Cleaning Supplies 9,355 305 0 0 0 0 535230 Small Tools and Equipment 6,630 3,471 5,288 4,150 4,150 4,150 535250 Building Supplies 1,506 16 0 0 0 0 535260 Gas and Oil 17,169 23,313 28,087 30,000 25,000 25,000 535270 Uniforms and Shoes 3,339 3,173 2,580 3,500 3,500 3,500 535275 Safety Equipment 1,080 512 1,448 1,000 1,000 1,000 535310 Road Materials & Supplies 3,459 29,127 16,469 4,500 7,000 7,000 535315 Shoreline Restoration 0 65,594 829 0 0 0 535320 Sod 0 459 0 0 0 535350 Cement 12,762 0 3,828 4,000 4,000 4,000 535410 Dues and Memberships 450 339 348 400 400 400 535420 Books and Publications 351 0 0 100 100 100 535450 Training and Education 2,077 1,204 1,045 949 850 475 TOTAL OPERATING EXPENDITURES 844,511 2,014,628 172,985 118,589 129,933 128,796 CAPITAL OUTLAY 606400 Vehicles and Equipment 12,020 15,657 123,452 60,850 49,720 0 TOTAL CAPITAL OUTLAY 12,020 15,657 123,452 60,850 49,720 0 TOTAL ROADS & MAINTENANCE 1,639,126 2,654,625 914,405 856,381 770,225 698,303 138 'CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT STORMWATER 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 2007 ACCOMPLISHMENTS / Started a complaint program for faster response. / Completed Road Crossing Pipe Repairs. / Completed installation of 1/4 round in various locations. / Worked with Contractor for 1/4 round installation in Unit 13. / Monitored the swales and ditches mowing contract. / Worked with Applied Aquatics to spray canals and ditches. / Finished hurricane repairs to 3 weirs at Schumann, Stonecrop and Joyhaven. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Citywide Infrastructure Improvements - Continue 1/4 round installation program. - Continue Maintenance program for collapsed culvert pipes. City Goal: Quality of Life Continue Spray program for canals and ditches. City Goal: Governmental Efficiency - Continue monitoring the mowing contract. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Miles of swales 280.0 280.0 280.0 280.0 Linear feet of swales reconstructed 15,000 22,000 25,000 35,000 Miles of ditches maintained 50.0 50.0 50.0 50.0 Catch basin and culverts maintained 275 275 275 275 Linear feet Main Ditches reconstructed 10,000 36,640 35,000 45,000 Road Crossing Pipes 25 30 30 30 139 ,'CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE STORMWATER UTILITY DIVISION STAFFING NATURE OFACTIVITY 06/07 07/08 50.00% 50.00% Drainage Maintenance -Clean and spray stormwater swales, ditches and canals. Maintain 9 miles of lar e canals. Maintain 50 miles of ditches swales and side and ditches. 25.00% 25.00% Catch basins, Manholes and Culverts -Hand clean and mow small drainage ditches. Maintai 150 catch basins and lar e/small culverts. 5.00% 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% 5.00% Building Dept Related Reviews: Site Plan Review, Pool Drainage Plan Review, Fence Permits, Driveway Permits, and meeting with engineers, contractors, and public as necessary. 10.00% 10.00% Capital Proiects -Planning, Design, Specifications Consultant Coordination Bidding an Contracts, Construction Management inspections. 100.00% 100.00% STORMWATER DIVISION BUDGET SUMMARY The Fiscal Year 2007-2008 adopted budget for the Stormwater Utility is $1,372,194. This compares to the 2006-07 projected expenditures of $1,316,923, an increase of $55,271 or 4.2%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference Personal Services $ 528,551 $ 506,922 $ 582,566 $ 555,937 $ 605,416 $ 49,479 Operating Expenses 230,332 1,187,382 671,900 725,986 731,778 5,792 Capital Outlay 32,596 77,603 161,980 35,000 35,000 0 Total $ 791,479 $ 1,771,907 $ 1,416,446 $ 1,316,923 $ 1,372,194 $ 55,271 Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures: Difference 1. Personal Services -Net increase due to a 16% iecrease in health insurance premium, a 6.5% increase for CWA employees per CWA Union Contract and exempt employees per the Management Benefit Package, and an increase in deferred compensation which is wage driven. $ 49,479 2. Operating Expenses -Net increases mainly due to an incresae in repair and maintenance of operating equipment. $ 5,792 3. Capital Outlay - FY 2007-08 figure represents a truck replacement. $ - 140 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE STORMWATER UTILITY DIVISION POSITION Stormwater Superintendent Stormwater Supervisor Maintenance Worker III Maintenance Worker II Maintenance Worker I PAY RANGE 53,643 / 86,903 30,663 / 68,918 24,892 / 55,947 23,502 / 52,823 22,112 / 49,699 F/T/E Projected Adopted POSITION YEARS Expenditure Budget GRADE OS-06 06-07 07-08 06-07 07-08 70 1.00 1.00 1.00 $ 50,100 $ 56,400 35 2.00 2.00 2.00 74,500 70,000 26 7.00 7.00 6.00 192,500 180,000 24 2.00 2.00 2.00 28,000 48,500 22 1.00 1.00 2.00 31,000 47,000 13.00 13.00 13.00 Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services $ 376,100 $ 401,900 5,000 5,000 29,273 31,247 1,560 1,560 34,439 36,761 69,400 87,822 9,600 10,039 285 300 30,280 30,786 $ 555,937 $ 605,416 CAPITAL OUTLAY SCHEDULE STORMWATER UTILITY DIVISION EXPENDITURES PER FISCAL YEAR Description 2007-08 .2008-09 2009-10 2010-11 2011-12 2012-13 TOTAL Crew cab truck replacement $ 35,000 $ - $ 35,000 $ - $ - $ - $ 70,000 $ 35,000 $ - $ 35,000 $ - $ - $ - $ 70,000 141 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET STORMWATER UTILITY DIVISION Code: 010053 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Bud et FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 346,875 341,189 350,620 396,300 376,100 401,900 511400 Overtime 5,254 6,246 6,648 5,000 5,000 5,000 512100 FICA Taxes 26,629 26,224 26,674 30,791 29,273 31,247 512215 Clothing Allowance 1,000 1,133 1,092 1,200 1,560 1,560 512225 Deferred Compensation 31,177 30,472 31,196 36,117 34,439 36,761 512301 Group Health Insurance Premium 63,989 74,960 53,239 72,864 69,400 87,822 512305 Dependant Health Ins Premium 6,625 7,633 10,459 9,714 9,600 10,039 512309 Employee Assistance Program 271 255 259 300 285 300 512400 Worker's Comp Insurance 59,584 40,439 26,735 30,280 30,280 30,786 TOTAL PERSONAL SERVICES 541,404 528,551 506,922 582,566 555,937 605,416 OPERATING EXPENDITURES 533150 Engineering Services 0 712 3,476 3,500 3,500 3,000 533400 Other Contractural Services 23,727 4;014 8,366 4,000 4,000 4,000 533420 Pest/Weed Control/Mowing 30,598 27,700 29,660 125,000 35,000 35,000 533425 Contract Mowing Services 57,257 21,821 848,480 275,000 411,948 400,000 534000 Travel and Per Diem 1,010 109 0 0 0 700 534101 Telephone 208 192 191 225 225 225 534105 Cellular Telephone 1,549 2,318 3,939 3,500 3,676 4,000 534110 Internet Services 26 27 20 25 25 25 534120 Postage 0 102 4 50 50 50 534130 Express Mail 41 29 16 100 100 100 534310 Electric 1,788 1,452 2,382 0 1,528 1,528 534320. Water/Sewer 327 328 308 0 1,000 1,000 534380 Trash Pickup/Hauling, Etc. 4,140 2,140 4,158 5,000 9,000 9,000 534400 Rents and Leases 990 990' 990 1,000 0 0 534420 Equipment Leases 1,237 4,613 80 2,000 2,000 2,000 534620 R & M-Vehicles 3,737 5,882 1,938 3,000 2,500 2,500 534630 R & M -Office Equipment 0 176 654 300 384 400 534640 R & M-Operating Equipment 42,480 42,938 49,577 30,000 30,000 40,000 534650 R& M-Radios 686 132 0 0 0 0 534920 Legal Ads 0 0 200 0 0 0 535200 Departmental Supplies 5,467 5,068 7,586 4,500 4,500 4,500 535210 Computer Supplies 187 67 240 300 300 300 535230 Small Tools and Equipment 4,102 2,171 2,977 1,650 2,000 2,000 535260 Gas and Oil 21,728 29,463 37,765 36,000 30,000 32,000 535270 Uniforms and Shoes 3,002 3,320 3,654 3,000 3,000 3,000 535275 Safety Equipment 890 417 1,045 1,000 1,000 1,000 535310 Road Materials & Supplies 6,800 13,069 7,033 7,500 15,000 20,000 535320 Sod 42,732 28,977 81,761 85,000 85,000 85,000 535350 Cement 15,364 11,338 51,840 40,000 40,000 40,000 535355 Culvert Pipe 19,063 20,192 38,479 40,000 40,000 40,000 535410 Dues and Memberships 110 98 101 150 150 150 535420 Books and Publications 69 0 145 100 100 100 535450 Training and Education 4,220 477 317 0 0 200 TOTAL OPERATING EXPENDITURES 293,535 230,332 1,187,382 671,900 725,986 731,778 CAPITAL OUTLAY 606400 Vehicles and Equipment 4,058 32,596 77,603 161,980 35,000 35,000 TOTAL CAPITAL OUTLAY 4,058 32,596 77,603 161,980 35,000 35,000 TOTAL STORMWATER UTILITY DIVISION 838,997 791,479 1,771,907 1,416,446 1,316,923 1,372,194 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT CENTRAL GARAGE DIVISION 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 112 vehicles, 46 units of major equipment and 105 units of smaller equipment and tools. In addition, the Garage staff also maintains the City's fuel facilities in the compound, assuring fuel availability for the fleet and compliance with E.P.A. requirements. FISCAL YEAR 2007 ACCOMPLISHMENTS / Improved efficiency by the acquisition of a new drum and brake lathe for the shop. / Improved the work environment by the acquisition of a space cooling system. / Upgraded the ALL DATA diagnostic software to improve operating efficiency. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - 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. - Increase the level of repairs on vehicles and equipment that are outsourced. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Number of Vehicles Maintained 107 112 121 121 Number of Heavy Equipment Maintained 46 46 46 46 Number of Light Equipment Maintained 114 105 110 110 Preventive Maintenance Services 289 330 360 380 Road Service Calls 140 240 130 200 Completed Service Requests 1005 1200 1300 1400 143 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PROGRAM BUDG ET FOR THE CENTRAL GARAGE DIVISION STAFFING NATURE OFACTII/ITY 06/07 07/08 10.00% 10.00% Administration of City Fleet Management Program -Supervise and direct 3 employees i the implementation of a Fleet Management Program for over 200 pieces of equipment. Develo and direct the maintenance of a 2 800 s . ft. maintenance facili 45.00% 45.00% Vehicle Maintenance -Schedule and perform vehicle preventive maintenance, mechanical and bod re air services on all ci -owned vehicles and e ui ment exce t Golf Course e ui ment. 10.00% 10.00% Order and Parts Processing -Order, receive and stock vehicle repair parts and material. Schedule vehicle sublet re airs. 5.00% 5.00% Employee Training -Train 3 employees in new corrective repair procedures, waste disposal, and De artment of Labor Safe Re uirements and Standards. 10.00% 10.00% Vehicle Data Processing -Data processing of work orders, issue slips, purchase orders and arts. Maintain com uterized arts and tools inventor . 5.00% 5.00% General Administrative -Preparation of Budget, maintenance of vehicle records and trainin records. 5.00% 5.00% Administration of City Fuel Fad Management Program -Supervise and maintai unleaded gasoline and diesel fuel storage and dispensing facilities. Implement, monitor and maintain Fuel Mana ement S stem. 5.00% 5.00% Planning and implementation of Fleet Maintenance Programs -Plan, develop and im lement ro rams to modernize facilities e ui ment and tools. 5.00% 5.00% General Administrative Program -Implementation of Guidelines for the acquisition an re lacement of Fleet Assets. 100.00% 100.00% CENTRAL GARAGE DIVISION BUDGET SUMMARY The Fiscal Year 2007-2008 adopted budget for Central Garage is $164,787. This compares to the 2006-07 expenditures of $229,395, a decrease of $64,608 or 28.2%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference Personal Services $ 160,394 $ 171,762 $ 182,617 $ 183,737 $ 131,295 $ (52,442) Operating Expenses 23,613 28,391 34,858 35,858 33,492 (2,366) Capital Outlay 7,329 5,407 11,800 9,800 0 (9,800) Total $ 191,336 $ 205,560 $ 229,275 $ 229,395 $ 164,787 $ (64,608) Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures Difference 1. Personal Services -Net decrease reflects the elimination of the garage supervisor position due to iEarly Retirement Incentive Program, a 16% increase in health insurance premium, a 6.5% increase for CWA employees per CWA Union Contract, and an increase in deferred compensation which is wage driven. $ (52,442) 2. Operating Expenses -Net decrease mainly due to reduction in other contractual and training budget. $ (2,366) 3. Capital Outlay - No approved capital outlay for FY 2007-08. $ (9,800) 144 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE ORAL GARAGE DIVISION F/T/E PAY POSITION YEARS POSITION RANGE GRADE OS-06 06-07 07-08 e Supervisor 30,663 / 68, 918 35 1.00 1.00 0.00 Mechanic 26,440 / 59,427 29 1.00 1.00 1.00 anic 23,502 / 52,823 24 1.00 1.00 1.00 al Assistant 10.33 / 18.65 21 0.50 0.50 0.50 3.50 3.50 2.50 Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services Projected Adopted Expenditure Budget 06-07 07-08 $ 47,100 $ - 33,400 37,000 39,000 42,000. 11,100 12,000 $ 130,600 $ 91,000 ~ 1,500 1,500 10,181 7,095 360 240 10,978 7,267 17,836 13,965 6,325 7,052 92 69 5,865 3,107 $ 183,737 $ 131,295 CAPITAL OUTLAY SCHEDULE GARAGE EXPENDITURES PER FISCAL YEAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 TOTAL '.Fuel system cleaner $ - $ 5,000 $ - $ - $ - $ - $ 5,000 Plasma cutter - 2,000 - - - - 2,000 Modis engine analyzer - 8,000 - - - - 8,000 Fork lift - 15,000 - - - - 15,000 Car lift - - 10,000 - - - 10,000 Truck lift - - 20,000 - - - 20,000 $ - $ 30,000 $ 30,000 $ - $ - $ - $ 60,000 145 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETI+? CENTRAL GARAGE DIVISION Code: 010054 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 98,312 106,527 123,583 130,000 130,600 91,000 511400 Overtime 3,385 3,131 3,042 2,122 1,500 1,500 512100 FICA Taxes 7,480 8,084 9,224 10,130 10,181 7,095 512215 Clothing Allowance 300 300 300 300 360 240 512225 Deferred Compensation 9,120 9,843 10,478 10,928 10,978 7,267 512301 Group Health Insurance Premium 18,903 23,333 15,130 17,836 17,836 13,965 512305 Dependant Health Ins Premium 4,074 3,287 5,338 5,344 6,325 7,052 512309 Employee Assistance Program 69 69 90 92 92 69 512400 Worker's Comp Insurance 7,254 5,820 4,577 5,865 5,865 3,107 TOTAL PERSONAL SERVICES 148,897 160,394 171,762 182,617 183,737 131,295 OPERATING EXPENDITURES 533400 Other Contractual Services 0 524 5,520 9,402 9,402 5,000 533410 Environmental Services 45 188 141 200 200 220 533415 Janitorial Services 0 0 3,600 3,400 3,400 3,740 534000 Travel and Per Diem 193 0 475 1,070 1,070 535 534101 Telephone 725 3,028 690 1,000 1,000 1,100 534105 Cellular Telephone 1,323 1,422 912 1,000 1,000 1,100 534110 Internet Access 51 53 40 43 1,043 1,300 534310 Electric 2,997 2,513 3,147 3,024 3,024 3,326 534320 Water/Sewer 302 319 308 400 400 440 534610 R & M -Buildings 72 240 30 120 120 132 534620 R & M-Vehicles 179 1,758 1,131 500 500 550 564330 R & M -Office Equipment 198 174 158 900 900 990 534640 R & M-Operating Equipment 2,780 3,260 2,113 1,804 1,804 3,384 535200 Departmental Supplies 4,638 3,845 4,207 5,000 5,000 5,000 535210 Computer Supplies 186 12 0 200 200 220 535230 Small Tools and Equipment 2,706 3,055 1,955 1,645 1,645 1,700 535250 Building Supplies 73 0 0 0 0 0 535260 Gas and Oil 1,398 1,874 2,448 2,100 2,100 2,310 535270 Uniforms and Shoes 1,262 1,348 1,447 1,450 1,450 1,595 535410 Membership & Professional Dues 35 0 0 0 535420 Books and Publications 0 0 0 100 100 100 535450 Training and Education 796 0 35 1,500 1,500 750 TOTAL OPERATING EXPENDITURES 19,924 23,613 28,391 34,858 35,858 33,492 CAPITAL OUTLAY 606400 Vehicles and Equipment 2,175 7,329 5,407 11,800 9,800 0 TOTAL CAPITAL OUTLAY 2,175 7,329 5,407 11,800 9,800 0 TOTAL CENTRAL GARAGE DIVISION 170,996 191,336 205,560 229,275 229,395 164,787 146 'CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET 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 1 and Schumann Drive. Also provides recreation programs at the Community Center, Skate Facility, along with Easter Egg Hunt and Halloween parade. Starting FY 2007-08, the maintenance of the St. John River Management (SJWM) Stormwater Park has been added as part of the park maintenance program. FISCAL YEAR 2007 ACCOMPLISHMENTS / Developed new Parks at Bryant Court and Blossom Street. / Added new playground in Easy St. Park. / Added new splashpad and restroom at Riverview Park. / Added new electrical and lighting at Riverview Park. / Added new programs at Community Center. / Installed new scoreboards at Barber St. Sports Complex. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Quality of Life - Take over maintenance of SJWM District Stormwater Park. - Continue quality maintenance and beautification of all parks. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Large Park Areas 46 Acres 89 Acres 89 Acres 240 Acres Sports Complex 14 Acres 14 Acres 14 Acres 14 Acres City Grounds 7 Acres 7 Acres 8 Acres 8 Acres Medians and Walkways 5 miles 5 miles 5 miles 5 miles 147 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET] .^--~-~ PROGRAM BUDG ET DESCRIPTION FOR THE PARKS AND RECREATION DIVISION STAFFING NATURE OF ACTIVITY 06/07 07/08 70.00% 75.00% 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 Communit Center. 2.50% 2.50% Playgrounds -Repair and maintain equipment at 3 playground areas. 16.00% 11.00% 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% Landscaping -Trimming, removal, and replacement of trees, plants and sod on all Ci properties. 1.50% 1.50% Structural Repairs and Irrigation -Maintain, repair and/or replace buildings, structures an 100.00% 100.00% PARKS AND RECREATION DIVISION BUDGET SUMMARY The Fiscal Year 2007-2008 adopted budget for Parks & Recreation is $1,083,382. This compares to the 2006-07 projected expenditures of $1,112,434, a decrease of $29,05 2 or 2.6%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference Personal Services $ 683,705 $ 670,650 $ 773,383 $ 782,307 $ 805,604 $ 23,297 Operating Expenses 311,700 256,196 222,819 270,127 261,278 (8,849) Capital Outlay 69,716 47,048 63,000 60,000 16,500 (43,500) Total $ 1,065,121 $ 973,894 $ 1,059,202 $ 1,112,434 $ 1,083,382 $ (29,052) Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenditures Difference 1. Personal Services -Net increase due to a 16% iecrease in health insurance premium, a 6.5% increase for CWA employees per CWA Union Contract and exempt employees per the Management Benefit Package, and an increase in deferred compensation which is wage driven. $ 23,297 2. Operating Expenses -Net decrease mainly due to reductions in small tools and special event expenses. $ (8,849) 3. Capital Outlay - FY 2007-08 number represents a truck replacement. $ (43,500) 148 _. CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETI PERSONAL SERVICES SCHEDULE PARKS AND RECREATION DIVISION F/T/E Projected Adopted PAY POSITION YEARS Expenditure Budget POSITION RANGE GRADE OS-06 06-07 07-08 06-07 07-08 Parks Superintendent 43,643 /86,903 70 1.00 1.00 1.00 $ 56,100 64,300 Parks Supervisor 30,663 / 68,918 35 1.00 1.00 1.00 31,000 32,000 Foreman 26,440 / 59,427 29 2.00 2.00 2.00 82,000 72,500 Maintenance Worker II 23,502 / 52,823 24 3.00 3.00 3.00 95,000 100,500 Maintenance Worker I 22,112 /49,699 22 7.00 7.00 7.00 170,500 180,000 Recreation Supervisor 30,663 / 68,918 35 1.00 1.00 1.00 33,500 36,000 Recreation Leader 1.00 0.00 0.00 - - Skate Park Attendants" 3.00 3.00 3.00 28,000 28,000 Recreation Aids" 1.50 1.50 1.50 15,000 15,000 Tennis Courts Attendants" 4.00 4.00 4.00 25,000 25,000 24.50 23.50 23.50 $ 536,100 $ 553,300 Overtime 16,000 9,000 FICA Taxes 42,346 43,135 Clothing Allowance 1,440 1,560 Deferred Compensation 43,699 44,627 Group Health Insurance Premium 82,410 97,503 Dependant Health Ins Premium 22,290 25,840 Employee Assistance Program 369 346 Worker's Comp Insurance 37,653 30,292 Total Personal Services 782,307 805,604 (1) F/T/E position years represents full time eq uivalent positions. For Recreation Aides, 1.50 equals three temporary part-time positions, or 1.50 full t ime equivalent positions. For Skate Park Attendants, 3 .00 equals six temporary part-time positions. For Tennis Courts, 4.00 equals eight temporary part-time positions. CAPITAL OUTLAY SCHEDULE PARKS AND RECREATION DIVISION EXPENDITURES PER FISCAL YEAR Description 2007-08 2008-09 2009-1 Truck replaceemnt $ 16,500 $ - $ Mower - 20,000 Trailer - 1,500 $ 16,500 $ 21,500 $ 0 2010-11 2011-12 2012-13 TOTAL - $ - $ - $ - $ 16,500 - - - - 20,000 - - - - 1,500 - $ - $ - $ - 38,000 149 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PARKS AND RECREATION DIVISION Code: 010057 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Proiected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 337,051 392,838 410,303 462,500 468,100 485,300 511300 Temporary Salaries 37,754 43,124 65,014 68,000 68,000 68,000 511400 Overtime 11,660 11,117 7,491 6,000 16,000 9,000 512100 FICA Taxes 28,209 31,987 35,508 41,142 42,346 43,135 512215 Clothing Allowance 1,000 1,283 1,242 1,300 1,440 1,560 512225 Deferred Compensation 31,087 35,274 36,206 42,282 43,699 44,627 512301 Group Health Insurance Premium 75,395 104,243 65,287 94,344 82,410 97,503 512305 Dependant Health Ins Premium 18,385 27,608 18,656 19,793 22,290 25,840 512309 Employee Assistance Program 294 336 330 369 369 346 512400 Worker's Comp Insurance 57,832 35,895 30,614 37,653 37,653 30,292 TOTAL PERSONAL SERVICES 598,667 683,705 670,650 773,383 782,307 805,604 OPERATING EXPENDITURES 533400 Other Contractual Services 4,331 4,646 43,178 30,946 5,000 5,000 533415 Janitorial Services 0 0 16,849 17,360 26,642 27,000 533430 Port-O-Let Services 0 3,194 1,243 0 0 0 534000 Travel and Per Diem 1,756 1,615 1,154 920 1,000 460 534101 Telephone 5,178 6,142 6,127 6,500 5,050 5,500 534105 Cellular Telephone 1,781 1,542 1,529 5,100 5,492 6,500 534110 Internet Services 77 78 40 43 43 43 534120 Postage 123 132 201 100 150 200 534310 Electric 42,741 34,320 57,883 55,000 81,178 82,000 534320 Water/Sewer 5,041 6,225 9,640 5,000 16,872 17,000 534380 Trash Pickup/Hauling, Etc. 983 1,607 2,263 2,000 1,000 1,000 534420 Equipment Leases 317 240 727 800 500 500 534620 R & M-Vehicles 3,346 3,165 2,594 3,000 9,000 5,000 534630 R & M -Office Equipment 0 176 500 900 900 900 534640 R & M -Operating Equipment 11,329 55,150 11,830 11,500 14,200 14,000 534680 R & M -Irrigation Systems 1,389 6,185 2,914 2,500 5,000 4,500 534681 R& M-Fencing 15 1,303 228 0 0 0 534685 R & M -Grounds Maintenance 8,285 7,349 19,863 18,000 25,000 20,000 534686 R & M -Parks Facilities 19,192 131,604 24,925 10,000 13,000 15,000 534700 Printing and Binding 186 306 261 200 200 200 534830 Special Event Expense 0 2,494 2,911 3,000 3,100 3,500 534920 Legal Ads 0 0 240 0 0 0 535200 Departmental Supplies 5,120 3,224 3,993 3,000 3,000 3,000 535210 Computer Supplies 0 1,407 0 200 0 0 535220 Cleaning Supplies 184 15 0 300 300 300 53522] Fertilizer/Chemical Supplies 9,296 7,623 7,954 10,000 11,000 11,000 535230 Small Tools and Equipment 2,778 8,115 8,743 11,000 12,000 10,000 535260 Gas and Oil 11,450 17,722 21,936 18,000 25,000 22,000 535270 Uniforms and Shoes 5,280 4,040 4,186 5,500 3,500 5,000 535275 Safety Equipment 466 174 787 500 600 600 535410 Dues and Memberships 455 383 726 400 500 500 535420 Books and Publications 27 172 0 100 100 100 535450 Training and Education 1,122 1,352 774 950 800 475 TOTAL OPERATING EXPENDTTURES 146,284 311,700 256,]96 222,819 270,127 261,278 CAPITAL OUTLAY 606400 Vehicles and Equipment 24,088 69,716 47,048 63,000 60,000 16,500 TOTAL CAPITAL OUTLAY 24,088 69,716 47,048 63,000 60,000 16,500 TOTAL PARKS AND RECREATION 769,039 1,065,121 973,894 1,059,202 1,112,434 1,083,382 I5~ CITY OF SEBASTIAN, FLORIDA 2007/2008 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 2007 ACCOMPLISHMENTS / Installed benches at various points in the cemetery (ongoing). / Installed new columbarium. / Provided professional care and maintenance of cemetery (on going). / Repair irrigation as needed in various Units (on going). / Assisted the City Clerk and Finance Director in cemetery rates upgrade. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Quality of Life - Continue beautifying Cemetery by expanding with new benches for columbarium and replacing old ones. City Goal: Governmental Efficiency - Continue to provide professional care and maintenance of cemetery. - Paint the office building (outside). - Paint the gazebo and sidewalk. - Acquire scissor jack for new columbarium. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Cremains, including niches 35 30 31 30 Burials 41 46 46 46 Acres of property maintained 9.34 9.34 9.34 9.34 Operating cots per acre maintained $9,352 $10,099 $10,962 $10,753 PROGRAM BUDGET DESCRIPTION FOR THE CEMETERY DIVISION STAFFING NATURE OFACTIVITY 06/07 07/08 60.00% 60.00% Cemetery 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 an trimming of unsightly trees to enhance appearance and increase safety. Continue to appl chemicals and fertilizer to improve the overall appearance of the Cemetery. Perfo beautification ro'ects such as lantin trees and bushes to enhance a earance. 10.00% 10.00% Public Relations -Assist with sales and locations of burial spaces and assist citizens and visitors in locatin burials aces of famil members and friends. 20.00% 20.00% Administration -Assist in record keeping, bills processing, sales and products. 10.00% 10.00% Burials -Markings for gravediggers, policing area for ants, checking flowers and parking cars. 100.00% 100.00% 151 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CEMETERY DIVISION BUDGET SUMMARY Fiscal Year 2007-2008 adopted budget for the Cemetery is $165,867. This compares to the 2006-07 prof nditures of $170,645, a decrease of $4,778 or 2.8%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference Personal Services $ 112,515 $ 119,850 $ 112,067 $ 116,008 $ 127,465 $ 11,457 Operating Expenses 31,833 29,723 19,757 19,637 21,902 2,265 Capital Outlay 1,244 7,626 35,000 35,000 16,500 (18,500) Total $ 145,592 $ 157,200 $ 166,824 $ 170,645 $ 165,867 $ (4,778) gal Year 2007-08 Adopted Budget: jor Current Level Changes from gal Year 2006-07 Projected Expenditures Difference Personal Services -Net increase due to a 16% increase in health insurance premium, a 6.5% rease for CWA employees per CWA Union Contract, and an increase in deferred compensation ich is wage driven. $ 11,457 Operating Expenses -Net increase due to increase in janitorial service and ground maintenance ,ts. $ 2,2651 Capital Outlay - FY 2007-08 figure represents capital items funded by Cemetery Trust Fund. $ (18,500) PERSONAL SERVICES SCHEDULE DIVISION POSITION y Supervisor ance Worker I F/T/E Projected Adopted PAY POSI TION YEARS Expenditure Budget RANGE GRADE OS-06 06-07 07-08 06-07 07-08 30,663 / 68,918 35 1.00 1.00 1.00 $ 51,600 $ 55,500 22,112 / 49,699 22 1.00 1.00 1.00 26,100 30,000 2.00 2.00 2.00 Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services $ 77,700 $ 85,500 ~ 900 1,000 6,031 6,636 240 240 7,096 7,807 11,838 13,642 6,080 7,052 46 46 6,077 5,542 $ 116,008 $ 127,465 152 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGE CAPITAL OUTLAY SCHEDULE CEMETERY DIVISION EXPENDITURES PER FISCAL YEAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 TOTAL Scissor jack $ 15,000 $ - $ - $ - $ - $ - $ 15,000 Mower deck 1,500 - - - - - 1,500 Block wall - 47,000 - - - - 47,000 $ 16,500 $ 47,000 $ - $ - $ - $ - $ 63,500 153 .CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CEMETERY DIVISION Code: 010059 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 71,820 73,112 86,107 77,200 77,700 85,500 511400 Overtime 819 1,170 837 900 900 1,000 512100 FICA Taxes 5,239 5,645 6,353 5,990 6,031 6,636 512215 Clothing Allowance 200 200 242 200 240 240 512225 Deferred Compensation 6,516 6,938 7,825 7,029 7,096 7,807 512301 Group Health Insurance Premium 12,623 15,554 9,676 11,838 11,838 13,642 512305 Dependant Health Ins Premium 4,143 3,360 3,738 2,787 6,080 7,052 512309 Employee Assistance Program 42 46 44 46 46 46 512400 Worker's Comp Insurance 8,173 6,490 5,029 6,077 6,077 5,542 TOTAL PERSONAL SERVICES 109,575 112,515 119,850 112,067 116,008 127,465 OPERATING EXPENDITURES 533415 Janitorial Services 0 0 1,810 2,010 2,010 3,000 533480 Temporary Employment Services 0 3,149 0 0 0 534101 Telephone 1,036 1,440 1,165 1,375 1,375 1,115 534105 Cellular Telephones 0 0 0 280 400 534110 Internet Access 351 597 528 600 600 600 534310 Electric 1,723 1,212 1,885 1,870 1,870 2,020 534610 R & M -Buildings 0 4,245 584 200 200 400 534620 R & M-Vehicles 56 11 140 200 200 550 534630 R & M -Office Equipment 0 31 125 400 400 100 534640 R & M-Operating Equipment 2,535 3,392 2,874 2,350 2,350 2,500 534650 R & M-Radios 84 0 0 285 285 0 534685 R & M -Grounds Maintenance 3,499 13,857 10,577 3,122 3,122 4,500 535200 Departmental Supplies 3,098 3,520 2,860 3,100 3,100 3,400 535210 Computer Supplies 59 12 0 100 100 100 535220 Cleaning Supplies 65 217 130 220 220 200 535230 Small Tools and Equipment 2,512 704 633 700 700 400 535260 Gas and Oil 1,233 1,539 2,146 2,000 1,400 1,400 535270 Uniforms and Shoes 607 678 710 760 760 622 535275 Safety Equipment 98 133 117 200 400 200 535410 Dues and Memberships 195 245 291 245 245 395 535420 Books and Publications 0 0 0 20 20 0 TOTAL OPERATING EXPENDITURES 17,151 31,833 29,723 19,757 19,637 21,902 CAPITAL OUTLAY 606400 Vehicles and Equipment 13,120 1,244 7,626 35,000 35,000 16,500 TOTAL CAPITAL OUTLAY 13,120 1,244 7,626 35,000 35,000 16,500 TOTAL CEMETERY DIVISION 139,846 145,592 157,200 166,824 170,645 165,867 154 °ICITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETI 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 2007 ACCOMPLISHMENTS / Assisted and provided courteous service to all city departments and community activities. / Installed hand dryers in public restrooms. / Installed new plumbing at Riverview Park Restrooms for toilets and urinals. / Facilitated the set up of air conditioning maintenance contract for city hall and police department. / Assisted in preparation ofbid package for janitorial service. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - Install new plumbing at Barber Street Sports Complex restrooms. - Replace many rotted doors and frames throughout the city. - Refurbish press boxes at Barber Street Sports Complex. - Become proactive instead of reactive towards building maintenance. - Continue to provide courteous services to all city departments and community activities. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Number of facility and sites maintained 43 43 44 45 Total square footage maintained 160,328 160,328 169,769 182,257 Total number of work orders completed 600 600 350 300 Cost per square foot maintained * $2.93 $1.20 $1.17 $1.44 * The higher cost per square foot maintained for FY 2004/05 is due to hurricane repairs. PROGRAM BUDGET DESCRIPTION FOR THE BUILDING MAINTENANCE DIVISION STAFFING NATURE OFACTIVITY 06/07 07/08 75.00% 65.00% Property Maintenance -Provide continuous maintenance and repair to all City buildings and facilities. These maintenance and repair activities are in the following disciplines: Desi n/Construction Electrical Paintin Plumbin Cabine Ca entr and General 15.00% 20.00% 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 re aration of annual division bud et. 10.00% 15.00% Janitorial Services -Perform duties such as supporting community activities, moving offices furniture, and providing janitorial services for all City facilities 100.00% 100.00% 155 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGE BUILDING MAINTENANCE DIVISION BUDGET SUMMARY e Fiscal Year 2007-2008 adopted budget for the Building Maintenance is $261,919. This compares to the 2 projected expenditures of $199,338, an increase of $62,581 or 31.4%. FY 04-OS FY OS-06 Actual Actual Personal Services $ 141,221 $ 82,598 $ Operating Expenses 329,791 109,619 Capital Outlay - - Total $ 471,012 $ 192,216 $ Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Amended Projected Adopted FY 06-07 FY 06-07 FY 07-08 udget Expenditures Budget Difference 98,510 $ 103,814 $ 106,536 $ 2,722 70,896 93,874 155,383 61,509 - 1,650 - (1,650) 169,406 $ 199,338 $ 261,919 $ 62,581 Fiscal Year 2006-07 Projected Expenditures Difference 1. Personal Services -Net increase mainly due to a 16% iecrease in health insurance premium, a 6.5% increase for CWA employees per CWA Union Contract, and an increase in deferred compensation which is wage driven. $ 2,722 2. Operating Expenses -Net increase mainly due to increases in air conditioning contract, janitorial services, and Barber Street Sports Complex restrooms press box repairs. $ 61,509 3. Capital Outlay - No approved capital outlay for FY 2007-08. $ (1,650) PERSONAL SERVICES SCHEDULE G MAINTENANCE PAY POSITION RANGE ilding Maintenance Supervisor 30,663 / 68,918 iintenance Worker II 23,502 / 52,823 F/T/E POSITION YEARS GRADE OS-06 35 1.00 24 1.00 2.00 06-07 07-08 1.00 1.00 1.00 1.00 2.00 2.00 Projected Adopted Expenditure Budget 06-07 07-08 $ 41,200 $ 42,500 24,200 25,000 $ 65,400 $ 67,500 ~ Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services 6,000 6,000 5,471 5,632 120 120 6,437 6,626 11,753 13,541 4,370 3,568 46 46 4,217 3,503 $ 103,814 $ 106,536 156 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE MAINTENANCE EXPENDITURES PER FISCAL YEAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 TOTAL tvy duty truck $ - $ 31,228 $ - $ - $ - $ - $ 31,228 $ - $ 31,228 $ - $ - $ - $ - $ 31,228 157 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET a. BUILDING MAINTENANCE DIVISION Code: 010056 Account Number Description FY 03/04 Actual * FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Bud et PERSONAL SERVICES 511200 Regular Salaries N/A 85,207 50,830 62,500 65,400 67,500 511400 Overtime N/A 5,411 8,394 6,000 6,000 6,000 512100 FICA Taxes N/A 6,667 4,314 5,256 5,471 5,632 512215 Clothing Allowance N/A 300 200 200 120 120 512225 Deferred Compensation N/A 8,144 5,330 6,183 6,437 6,626 512301 Group Health Insurance Premium N/A 21,752 7,931 11,753 11,753 13,541 512305 Dependant Health Ins Premium N/A 7,037 2,336 2,355 4,370 3,568 512309 Employee Assistance Program N/A 61 38 46 46 46 512400 Worker's Comp Insurance N/A 6,642 3,224 4,217 4,217 3,503 TOTAL PERSONAL SERVICES N/A 141,221 82,598 98,510 103,814 106,536 OPERATING EXPENDITURES 533400 Other Contractual Services N/A 60 4,782 4,800 4,800 23,520 533415 Janitorial Services N/A 43,924 12,000 10,215 14,700 24,900 533420 Pest/Weed Control N/A 1,469 2,625 3,000 3,300 4,200 534000 Travel and Per Diem 0 0 300 0 150 534101 Telephone N/A 67 180 250 250 250 534105 Cellular Telephone N/A 554 724 960 960 960 534110 Internet Services N/A 8 31 42 42 42 534420 Equipment Leases N/A 0 66,515 1,350 600 900 534610 R & M -Buildings N/A 265,175 0 30,691 45,691 74,791 534620 R & M-Vehicles N/A 4,128 1,310 700 900 1,000 534630 R & M -Office Equipment N/A 0 0 300 300 300 534640 R & M-Operating Equipment N/A 33 1,085 400 400 400 534920 Legal Ads N/A 0 117 0 161 0 535200 Departmental Supplies N/A 986 3,659 1,500 1,800 1,800 535210 Computer Supplies N/A 0 0 150 150 150 535220 Cleaning Supplies N/A 9,471 12,425 9,500 13,000 14,000 535230 Small Tools and. Equipment N/A 760 1,695 1,500 1,500 2,000 535250 Building Supplies N/A 1,432 1,115 2,000 2,200 2,000 535260 Gas and Oil N/A 1,085 491 1,500 2,100 2,500 535270 Uniforms and Shoes N/A 639 711 538 720 720 535275 Safety Equipment N/A 0 155 300 300 300 535450 Training and Education 0 0 900 0 500 TOTAL OPERATING EXPENDITURES N/A 329,791 109,619 70,896 93,874 155,383 CAPITAL OUTLAY 606400 Vehicles and Equipment N/A 0 0 0 1,650 0 TOTAL CAPITAL OUTLAY N/A 0 0 0 1,650 0 TOTAL BUILDING MAINTENANCE N/A 471,012 192,216 169,406 199,338 261,919 158 CITY OF SEBASTIAN, FLORIDA 2007/2008 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 contingency 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 Fiscal Year 2007-2008 adopted budget for Non-departmental is $1,080,119. This compares to the 2006-07 prof nditures of $834,462, an increase of $245,657 or 29.4%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference Personal Services $ 8,135 $ 19,172 $ 10,000 $ 10,000 $ 10,000 $ - Operating Expenses 573,987 529,653 936,152 820,462 845,119 24,657 Grants and Aids - 2,215 - 4,000 - (4,000) Non-Operating - 1,139,289 181,283 - 225,000 225,000 Total $ 582,122 $ 1,690,329 $ 1,127,435 $ 834,462 $ 1,080,119 $ 245,657 Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expend itures: Difference 1. Personal Services - No change from prior year. $ 2. Operating Expenses -Increase mainly due to the increase in consultant services for comp plan update. $ 24,657 3. Grantsand Aids - No grants and aids budgeted for FY 2007-08. 4. Non-Operating Expenses -The FY 2007-08 amount represents 80% of the contingency required by the adopted financial policies. $ 225,000 159 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET NON-DEPARTMENTAL Code: 010099 Amended FY 07/08 Account FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 06/07 Adopted Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 512500 Unemployment 9,188 8,135 19,172 10,000 10,000 10,000 TOTAL PERSONAL SERVICES 9,188 8,135 19,172 1.0,000 10,000 10,000 OPERATING EXPENDITURES 533100 Professional Services 0 2,580 4,680 3,500 6,350 5,000 533120 Consultants 93,622 0 17,213 0 5,000 50,000 533400 Other Contractual Services 922 45,562 845 1,000 0 0 533425 Contract Mowing Services 4,160 9,377 7,885 5,000 7,000 7,000 534101 Telephone 3,641 4,797 3,984 2,500 4,200 4,200 534110 Internet Services 0 0 0 0 3,900 534120 Postage 5,918 5,676 6,591 6,000 7,000 7,000 534310 Electric 21,635 49,649 77,454 75,000 90,000 96,989 534320 Water/Sewer 6,116 4,536 4,879 4,300 5,300 5,300 534500 Insurance 229,574 217,304 163,181 475,000 350,000 337,000 534610 R&M Building 0 0 420 0 0 0 534620 R&M Vahicles 0 (7,435) 60 0 0 0 534630 R&M Office equipment 0 405 0 0 890 0 534700 Printing and Binding 9,346 9,652 6,756 9,143 9,143 9,500 534805 4th of July 19,198 19,682 18,501 19,000 19,000 19,000 534815 Brick Paving 645 1,086 735 1,000 1,000 1,000 534825 Advertising Expenditures 3,488 5,585 3,084 5,000 5,000 5,000 534830 Special Events Expense 4,130 8,613 3,593 8,000 8,000 0 534835 Special Employee Events 1,613 2,755 2,988 3,000 3,000 3,000 534944 Supplies-PS Empl Exp Fund 1,827 991 1,491 3,350 3,350 3,350 534945 Supplies-General Empl Exp Fund 2,266 4,734 3,066 3,000 3,000 3,000 534980 PMT-Riverfront Redevelop Fund 136,705 160,753 178,786 289,762 270,195 261,846 534999 General Fund Inventory 1,935 0 0 0 535200 Departmental Supplies 4,686 5,727 2,717 4,000 4,000 4,000 535210 Computer Supplies 0 1,749 170 0 0 0 535260 Gas and Oil 0 0 64 0 0 0 535410 Dues and Memberships 1,664 1,736 2,026 1,919 2,076 2,076 535420 Books and Publications 250 78 78 78 0 0 535454 PBA Tuition Reimb Plan 0 1,375 1,874 1,500 1,500 1,500 535455 CWA Tuition Reimb Plan 0 0 0 500 500 500 535690 Other Human Services 0 5,685 0 0 0 0 535710 Non-Ad Valorem Tax 11,747 11,335 14,600 14,600 14,958 14,958 TOTAL OPERATING EXPENSES 563,153 573,987 529,653 936,152 820,462 845,] ]9 GRANTS AND AIDS 708199 Grants and Aids 0 0 2,215 0 4,000 0 TOTAL GRANTS AND AIDS 0 0 2,215 0 4,000 0 NON-OPERATING 909132 Interfund Trfr to 320 CIF 0 0 80,000 0 0 909480 Trfr to Fund 480 Building 0 0 1,139,289 0 0 0 909901 Contingency 0 0 0 101,283 0 225,000 TOTAL NON-OPERATING 6,500 0 1,139,289 181,283 0 225,000 TOTAL NON-DEPARTMENTAL 578,841 582,122 1,690,329 1,127,435 834,462 1,080,119 160 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGE SPECIAL REVENUE FUNDS 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: Local Option Gas Tax Fund (LOGY) Discretionary Sales Tax Fund (DST) Recreation Impact Fee Fund Stormwater Utility Fund Law Enforcement Forfeiture Fund G.R.E.A.T. Program Fund TOTAL $ 762,559 3,195,183 510,000 940,373 11,500 $ 5,419,615 161 CITY OF SEBASTIAN, FLORIDA 2007/2008 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. High fuel costs and change in consumer driving pattern have contributed to the lower than projected revenues for FY 2006-07. The 2007-2008 allocation for the City of Sebastian is estimated at $700,000. The estimate is based on trend analysis. LOCAL OPTION GAS TAX FUND REVENUE Code: 120010 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget TAXES 312400 Local Option Gas Tax 722,828 747,418 716,495 720,000 680,000 676,000 TOTAL TAXES 722,828 747,418 716,495 720,000 680,000 676,000 MISCELLANEOUS REVENUE 331900 Federal Grant - FEMA 13,426 113,102 0 0 0 0 331902 Federal Grant - FHWA 0 28,425 0 0 0 0 334100 State Grant - DCA 746 6,207 0 0 0 0 334492 FDOT Lighting Agreement 6,914 16,036 16,998 0 18,018 18,559 361100 Interest Income 0 2,902 9,478 10,000 8,000 8,000 361105 SBA Interest Earnings 12,447 25,032 38,667 35,000 78,000 60,000 TOTAL MISCELLANEOUS REVENUE 33,533 191,704 65,143 45,000 104,018 86,559 NON-REVENUE SOURCES 389991 Appropriation From PY Fund Balance 0 0 0 0 0 0 TOTAL NON-REVENUE SOURCES 0 0 0 0 0 0 TOTAL LOCAL OPTION GAS TAX 756,361 939,122 781,638 765,000 784,018 762,559 162 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET LOCAL OPTION GAS TAX FUND EXPENDITURES Code: 120051 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget OPERATING EXPENDITURES 533452 Maintenance 0 0 13,500 0 0 0 534315 Public Lighting 164,177 165,762 171,318 174,300 175,000 175,000 534505 Railroad Crossing Insurance 0 0 0 3,899 3,899 3,899 534695 Railroad Crossing Maintenance 4,230 4,230 4,230 4,230 4,719 4,800 535310 Road Materials and Supplies 0 0 0 0 0 0 535380 Signalization Supplies 36,304 153,290 21,888 20,000 20,000 20,000 TOTAL OPERATING EXPENDITURES 204,711 323,282 210,936 202,429 203,618 203,699 CAPITAL OUTLAY 606400 Vehicles and Equipment 2,172 3,600 0 0 0 0 TOTAL CAPITAL OUTLAY 2,172 3,600 0 0 0 0 DEBT SERVICE 707105 Principal -Paving Loan 196,283 205,027 214,174 223,646 223,646 233,595 707205 Interest -Paving Loan 103,717 94,973 85,826 76,354 76,354 66,405 TOTAL DEBT SERVICE 300,000 300,000 300,000 300,000 300,000 300,000 NON-OPERATING 909101 Trfr to General Fund 001 61,672 0 0 0 0 0 909133 Trfr to Transp Impr Fund 330 150,000 240,000 489,438 262,571 262,571 245,000 909990 Unappropriated 0 0 0 0 13,860 TOTAL NON-OPERATING 211,672 240,000 489,438 262,571 262,571 258,860 TOTAL LOCAL OPTION GAS TAX 718,555 866,882 1,000,374 765,000 766,189 762,559 163 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET DISCRETIONARY SALES TAX The discretionary sales tax is a seventh-cent or an additional one-cent sales 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. The funds can be used to finance, plan, and construct infrastructure, land acquisition for recreation or preservation, land improvement, and emergency vehicle purchases. The FY 2007-2008 allocation for the City of Sebastian is estimated at $2,700,000. This is consistent with the FY 2006-2007 projected revenues. The estimate is based on the trend analysis. This revenue source is has been extended by referendum vote to December 31, 2019. DISCRETIONARY SALES TAX FUND REVENUE Code: 130010 Amended FY 07/08 ccount FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 06/07 Adopted Number Description Actual Actual Actual Budget Projected Budget TAXES 312600 Discretionary Sales Tax 2,180,913 2,713,567 2,724,742 3,127,000 2,700,000 2,700,000 TOTAL TAXES 2,180,913 2,713,567 2,724,742 3,127,000 2,700,000 2,700,000 MISCELLANEOUS REVENUE 361100 Interest Income 0 2,616 39,773 33,300 42,000 40,000 361105 SBA Interest Earnings 15,976 53,610 68,192 80,000 70,000 67,500 TOTAL MISCELLANEOUS REVENUE 15,976 56,226 107,965 113,300 112,000 107,500 NON-REVENUE SOURCES 381360 Transfer from Fund 363 0 0 6,960 0 0 0 389991 Appropriation From PY Fund Balance 0 0 0 0 0 387,683 TOTAL NON-REVENUE SOURCES 0 0 6,960 0 0 387,683 TOTAL DISCRETIONARY SALES TAX 2,196,889 2,769,793 2,839,667 3,240,300 2,812,000 3,195,183 164 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET DISCRETIONARY SALES TAX FUND EXPENDITURES Code: 130051 Amended FY 07/08 ccount FY 03/04 FT 04/05 FY 05/06 FY 06/07 FY 06/07 Adopted Number Description Actual Actual Actual Budget Projected Budget NON-OPERATING 909101 Interfund Trfr to 001 - GF 198,162 279,013 203,904 272,800 272,800 0 909123 Interfund Trfr to 230-Series 2003 DSF 842,702 793,314 1,025,525 1,033,207 1,033,207 1,033,619 909131 Trfr to Capital Projects Fund 310 154,693 154,693 454,693 239,694 239,694 539,694 909132 Trfr to CIP Fund 320 434,000 40,000 0 931,156 931,156 0 909133 Trfr to Transp Impr Fund 330 330,000 310,000 355,558 400,000 400,000 1,371,870 909136 Trfr to Stormwater Impr Fund 363 0 0 0 363,443 363,443 250,000 909139 Trfr to Facility Improvement Fund 390 0 200,000 0 0 0 0 909145 Trfr to Fund 455 AP 175,000 106,500 274,916 (42,720) (42,720) 0 909990 Unappropriated 0 0 0 42,720 0 0 TOTAL NON-OPERATING 2,134,557 1,883,520 2,314,596 3,240,300 3,197,580 3,195,183 TOTAL DISCRETIONARY SALES TAX 2,134,557 1,883,520 2,314,596 3,240,300 3,197,580 3,195,183 165 CITY OF SEBASTIAN, FLORIDA 2007/2008 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 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Proiected FY 07/08 Adopted Budget MISCELLANEOUS REVENUE 361100 Interest Income 3,330 3,872 24,035 20,000 28,000 7,500 361105 SBA Interest Earnings 5,659 15,610 22,275 25,000 38,000 17,500 363270 Recreation Impact Fee 557,700 385,775 337,675 360,000 100,000 100,000 TOTAL MISCELLANEOUS REVENUE 566,689 405,257 383,985 405,000 166,000 125,000 NON-REVENUE SOURCES 381320 Transfer from Fund 320 0 0 17,654 0 0 0 389991 Appropriation From PY Fund Balance 0 0 0 0 0 385,000 TOTAL NON-REVENUE SOURCES 0 0 0 0 0 385,000 TOTAL RECREATION IMPACT FEE 566,689 405,257 383,985 405,000 166,000 510,000 RECREATION IMPACT FEE FUND EXPENDITURES Code: 160051 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Proiected FY 07/08 Adopted Budget NON-OPERATING 909132 Transfer to CIP Fund 320 137,927 335,121 95,000 70,000 70,000 10,000 909133 Transfer to CIP Fund 330 0 0 0 0 0 500,000 909990 Unappropriated 0 0 0 335,000 0 0 TOTAL NON-OPERATING 137,927 335,121 95,000 405,000 70,000 510,000 TOTAL RECREATION IMPACT FEE 137,927 335,121 95,000 405,000 70,000 510,000 166 ;;CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET STORMWATER 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, or $48.00 per year. (Ordinance 0-01-16) STORMWATER UTILITY FUND REVENUE Code: 163010 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget MISCELLANEOUS REVENUE 361100 Interest Income 8,413 3,164 31,706 25,000 32,000 25,000 361105 SBA Interest Earnings 12,692 29,895 56,226 60,000 67,170 44,000 361150 Other Interest 408 941 1,356 1,200 700 1,200 363630 Stormwater Utility Fee 757,712 758,887 819,287 820,000 820,000 820,000 381360 Transfer from Fund 363 0 0 3,619 0 0 0 389991 Appropriation from prior year fund balance 0 0 0 392,476 0 50,173 TOTAL MISCELLANEOUS REVENUE 779,225 792,887 912,194 1,298,676 919,870 940,373 TOTAL STORMWATER UTILITY 779,225 792,887 912,194 1,298,676 919,870 940,373 STORMWATER UTILITY FUND EXPENDITURES Code: 163051 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget OPERATING EXPENDITURES 533100 Professional Services 7,000 1,789 6,765 3,500 3,500 3,500 533411 Permit Fees 5,325 0 0 0 0 0 534120 Postage 125 0 0 0 0 0 534955 Refunds 0 0 0 0 0 0 535200 Departmental Supllies 600 0 0 0 0 0 TOTAL OPERATING EXPENDITURES 13,050 1,789 6,765 3,500 3,500 3,500 NON-OPERATING 909101 Interfund Trfr to 001 - GF 154,556 160,996 639,031 421,346 421,346 500,000 909263 Interfund Trfr to Fund 263 209,387 441,675 436,973 437,273 437,273 436,873 909363 Interfund Trfr to SIF Fund 363 0 142,790 0 436,557 327,417 0 TOTAL NON-OPERATING 363,943 745,461 1,076,004 1,295,176 1,186,036 936,873 TOTAL STORMWATER UTILITY 376,993 747,250 1,082,769 1,298,676 1,189,536 940,373 167 CITY OF SEBASTIAN, FLORIDA 2007/2008 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 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget FINES AND FORFEITS 351200 Confiscated Property 10,130 7,604 15,129 8,000 8,000 8,000 TOTAL FINES AND FORFEITS 10,130 7,604 15,129 8,000 8,000 8,000 MISCELLANEOUS REVENUE 361100 Interest Income 1 320 1,454 1,000 1,500 1,000 365000 Sale of Surplus 717 265 972 0 225 0 366000 Contributions and Donations 6,816 2,363 1,740 2,500 2,500 2,500 TOTAL MISCELLANEOUS REVENUE 7,534 2,948 4,166 3,500 4,225 3,500 TOTAL LAW ENFORCEMENT FORFEITURE 17,664 10,552 19,295 11,500 12,225 11,500 LAW ENFORCEMENT FORFEITURE FUND EXPENDITURES Code: 190051 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget OPERATING EXPENDITURES 534966 D.A.R.E. Expenditures 2,319 6,753 1,530 4,000 2,600 4,000 534967 G.R.E.A.T. Expenditures 0 0 0 3,936 535380 Departmental Supplies 7,437 1,502 1,730 7,500 7,500 7,500 535450 Training & Education 0 927 0 0 0 0 TOTAL OPERATING EXPENDITURES 9,756 9,182 3,260 11,500 14,036 11,500 CAPITAL OUTLAY 606400 Vehicles and Equipment 1,203 0 0 0 0 0 TOTAL CAPITAL OUTLAY 1,203 0 0 0 0 0 TOTAL LAW ENFORCEMENT FORFEITURE 10,959 9,182 3,260 11,500 14,036 11,500 168 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET 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 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Proiected FY 07/08 Adopted Budget INTERGOVERNMENTAL REVENUE 331207 G.R.E.A.T. Grant Revenue 11,104 10,654 0 10,000 0 0 TOTAL INTERGOVERNMENTAL REVENUE 11,104 10,654 0 10,000 0 0 MISCELLANEOUS REVENUE 361100 Interest Income 0 11 47 0 100 0 366000 Contributions and Donations 0 0 0 4,155 5,121 0 TOTAL MISCELLANEOUS REVENUE 0 11 47 4,155 5,221 0 TOTAL G.R.E.A.T. PROGRAM 11,104 10,665 47 14,155 5,221 0 G.R.E.A.T. PROGRAM FUND EXPENDITURES Code: 191051 Amended FY 07/08 Account FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 06/07 Adopted Number Description Actual Actual Actual Budget Proiected Budget OPERATING EXPENDITURES 534967 G.R.E.A.T.Expenditures 10,279 10,663 0 14,155 5,121 0 TOTAL OPERATING EXPENDITURES 10,279 10,663 0 14,155 5,121 0 TOTAL G.R.E.A.T. PROGRAM 10,279 10,663 0 14,155 5,121 0 169 'CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CITY OF This Page Intentionally Left Blank 170 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET c~ Debt Service Funds are used to account for the accumulation 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 241 to page 246 in the schedules section of this document. 171 ~ITY OF SEBASTIAN, FLORIDA 2007/2008 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 $9,145,000 as of September 30, 2007. The debt proceeds were used to construct the new city hall, the renovation of the old city hall, the expansion of the police department, and the friendship park. DISCRETIONARY SALES SURTAX REVENUE BONDS DEBT SERVICE FUND REVENUE Code: 230010 ccount umber Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget MISCELLANEOUS REVENUE 361100 Interest Income 95 102 3 0 180 0 361105 SBA Interest Earnings 3,489 4,224 1,399 1,975 4,800 1,975 TOTAL MISCELLANEOUS REVENUE 3,584 4,326 1,402 1,975 4,980 1,975 NON-REVENUE SOURCES 381130 Interfund Trfr from 130 DST 842,702 793,313 1,025,525 1,033,207 1,033,207 1,033,619 384090 Debt Proceeds-Pub Fac Debt 126,780 0 0 0 0 0 TOTAL NON-REVENUE SOURCES 969,482 793,313 1,025,525 1,033,207 1,033,207 1,033,619 TOTAL DEBT SERVICE FUND 973,066 797,639 1,026,927 1,035,182 1,038,187 1,035,594 DISCRETIONARY SALES SURTAX REVENUE BONDS DEBT SERVICE EXPENDITURES (Code: 230051 ccount umber Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget OPERATING EXPENDITURES 535205 Bank Charges 0 0 0 300 300 300 TOTAL OPERATING EXPENDITURES 0 0 0 300 300 300 DEBT SERVICE 707130 Principal -DST Series 2003 485,000 650,000 665,000 680,000 680,000 700,000 707230 Interest -DST Series 2003 321,770 380,844 367,844 353,207 353,207 333,619 707300 Other Debt Service Costs 1,300 1,675 1,675 1,675 1,675 1,675 TOTAL DEBT SERVICE 808,070 1,032,519 1,034,519 1,034,882 1,034,882 1,035,294 TOTAL DEBT SERVICE FUND 808,070 1,032,519 1,034,519 1,035,182 1,035,182 1,035,594 172 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET STORMWATER 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 $4,815,000 as of September 30, 2007. The debt proceeds were used to improve stormwater system according to the adopted stormwater mater plan. The improvement projects include Twin Ditch, Periwinkle Drive, Middle Stonecrop, and Collier Creek STORMWATER UTILITY REVENUE BONDS DEBT SERVICE FUND REVENUE Code: 263010 ccount umber Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget MISCELLANEOUS REVENUE 361100 Interest Income 28 130 1 0 20 0 361150 SBA Interest Earnings 471 292 971 875 1,000 875 TOTAL MISCELLANEOUS REVENUE 499 422 972 875 1,020 875 NON-REVENUE. SOURCES 381163 Interfund Trfr from 163 SUF 209,387 441,672 436,973 437,273 437,273 436,873 384263 Debt Proceeds - Stormwater Series 2003 230,000 0 0 0 0 0 TOTAL NON-REVENUE SOURCES 439,387 441,672 436,973 437,273 437,273 436,873 TOTAL DEBT SERVICE FUND 439,886 442,094 437,945 438,148 438,293 437,748 STORMWATER UTILITY REVENUE BONDS DEBT SERVICE FUND EXPENDITURES Code: 263051 ccount umber Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget DEBT SERVICE 707163 Principal - Stormwater Series 2003 105,000 235,000 235,000 240,000 240,000 245,000 707263 Interest - Stormwater Series 2003 94,528 206,673 201,973 197,273 197,273 191,873 707300 Other Debt Service Costs 0 875 875 875 875 875 707360 Cost of Iss-Stormwater Series 2003 204,269 0 0 0 0 0 707361 Discount - Stormwater Series 2003 15,414 0 0 0 0 0 TOTAL DEBT SERVICE 419,211 442,548 437,848 438,148 438,148 437,748 TOTAL DEBT SERVICE FUND 419,211 442,548 437,848 438,148 438,148 437,748 173 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET~® CITY OF This Page Intentionally Left Blank 174 CITY OF SEBASTIAN, FLORIDA 2007/2008 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 2007-08. 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 2007-08 projects is provided from Discretionary Sales Tax (DST), Local Option Gas Tax (LOGY), Recreation Impact Fee, Airport Operating Fund, 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. Any projected operating costs associated with the Fiscal Year 2007-08 projects are programmed in the respected department/division's operating budget. The detail of the projected operating costs associated with each project can be found on pages 179 to 184. Some of the FY 2007-08 projects are either for replacement purposes or for infrastructure improvements, which do not require maintenance. There are no anticipated savings or revenues expected to result from the Fiscal Year 2007-08 projects. 175 _ ~ .. ..,~~~r~, ~ _ ~.. CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CAPITAL IMPROVEMENT FUND SOURCES AND USES OF FUNDS FOR FISCAL YEAR 2007 - 2008 REVENUE BY SOURCE Grants Private Contribution 15.13% ~'~ 2.97% ~\ ~ Local Option Gas Tax Fund 4.54% Community Redevelopment ~ Agency 27.82% Discretionary Sales Tax Fund 40.08% 176 Recreation Impact Fee Fund 9.46% CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CAPITAL IMPROVEMENT FUND REVENUES BY SOURCE Local Option Gas Tax Fund $ 245,000 Discretionary Sales Tax Fund 2,161,564 Recreation Impact Fee Fund 510,000 Community Redevelopment Agency 1,500,000 Grants 816,102 Private Contribution $ 160,000 TOTAL $ 5,392,666 CAPITAL IMPROVEMENT FUND EXPENDITURES BY TYPE Transportation ~ $ 3,524,528 Recreation Facilities 10,000 Stormwater Improvements 1,318,444 Public Safety 385,000 Sub-total Capital Projects Debt Service TOTAL $ 5,237,972 154,694 $ 5,392,666 177 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET Department/Projects Police Department Police Vehicle Replacement Parks & Recreation Riverview Park Upgrade Stormwater 1/4 Round Swale Rehab Stormwater Drainage Project Engineering Blossom Ditch Phase II Pedestrian Bridges Easy St. Renovation Street Repaving 512 Corridor Improvements Indian River Dr./Main St. Project Airport Construct T-Hangars Debt Service Equipment Lease Total CAPITAL IMPROVEMENT PROGRAM BY PROJECT AND FUNDING SOURCE Local Recreation Community Option Impact Redevelopment Private Gas Tax DST Fees Agency Grants Contribution Total $ 385,000 $ 10,000 $ 250,000 $ 568,444 ~ 500,000 $ 200,000 $ 150,000 $ 95,000 $ 103,426 $ 176,102 $ 500,000 $ 1,500,000 $ 385,000 $ 10,000 $ 250,000 $ 568,444 $ 500,000 $ 200,000 $ 150,000 $ 95,000 $ 279,528 $ 2,000,000 $ 640,000 ~ 160,000 $ 800,000 $ 154,694 $ 154,694 111 • •~ 1 111 11 1 • 1 •1 111 ' ••• 178 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2007-2008 CAPITAL IMPROVEMENT PROJECT DETAIL Project Name: Funding Source Justification: Easy Street Project Descri tion: Local Option Gas Tax $150,000 The prospective plan is to widen and raise the mile-long street while improving the stormwater drainage system and providing new sidewalks /bike paths. FY 2007/08 appropriation is an additional funding needed for the Easy Street Renovation project. This will bring the total funding to $862,571. The existing Easy Street (approximately one mile long) is a two-lane main connection and collector street between Main Street and Sebastian Blvd. (CR-512). It is in advanced stages of deterioration from traffic and the elements and requires comprehensive renovation. Raising and widening the existing roadway from 19 feet to 22 feet wide will enhance public safety and lesson periodic maintenance needs. Project Costs: FY 07-08 FY 08-09 FY 09-10 $150,000 $0 $0 Operating Impact: $0 $0 $0 Project FY 10-11 FY 11-12 FY 12-13 Total $0 $0 $0 $150,000 $0 $0 $0 $0 Project Name: Funding Source Justification: Street Paving Project Description: Local Option Gas Tax Annual street paving program: The Engineering and Public Works Departments regularly identify and prioritize City streets needing repaving. A running list is kept of such streets. In some cases remediation requires recycling of existing asphalt as new base with an new overlay of asphalt on top. In other cases where the base is still in acceptable condition, only an new asphalt overlay is provided on top of the existing roadway. The City has approximately 150 miles of asphalt-paved streets that require periodic repaving due to deterioration from traffic and the elements. Funding is provided annually for the ongoing implementation of this program. Project Costs: FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 $95,000 $120,000 $120,000 $120,000 $120,000 $150,000 Operating Impact: $0 $0 $0 $0 $0 $0 Project Total $725,000 $0 179 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2007-2008 CAPITAL IMPROVEMENT PROJECT DETAIL Project Name: Pohc Funding Source DST Justification: Project Description: Police vehicle replacement plan. FY 07/08 -replace 10 high mileage, high maintenance vehicles from 2000, 2001, and 2002. FY 08/09 -replace 10 high mileage, high maintenance vehicles from 2003 and 2004. FY 09/10 -replace 10 high mileage, high maintenance vehicles from 2005. FY 10/11 -replace 10 high mileage, high maintenance vehicles from 2006. FY 11/12 -replace 10 high mileage, high maintenance vehicles from 2007and 2008. FY 12/13 -replace 10 high mileage, high maintenance vehicles from 2007and 2008. Project Costs: FY 07-08 FY 08-09 FY 09-10 $385,000 $38s,000 $38s,000 Operating Impact: ($2s,ooo~ ($2s,ooo~ ($2s,ooo~ Project FY 10-11 FY 11-12 FY 12-13 Total $38s,000 $38s,000 $38s,000 $2,310,000 ($zs,ooo~ ($zs,ooo~ ($2s,ooo~ ($lso,ooo~ Project Name: Stormw_ater Drainage Project Funding Source Discretionary Sales Tax Justification: Project Description: Stormwater Drainage issues. Project will be identified in FY 2007-08. Project Costs: FY 07-08 FY 08-09 FY 09-10 $s68,444 $0 $0 Operating Impact: $0 $0 $0 FY 10-11 $0 $0 Project FY 11-12 FY 12-13 Total $0 $0 $s68,444 $0 $0 $0 180 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2007-2008 CAPITAL IMPROVEMENT PROJECT DETAIL Project Name: Funding Source Justification: 1/4 round Swale Rehab Project Descri tion: Discretionary Sales Tax 1/4 round annual Swale rehabilitation project This will allow the city to upgrade the current Swale system to allow for better drainage and keep residents from allowing the grass to become overgrown and block the flow of water in the Swale. Project Costs: FY 07-08 FY 08-09 FY 09-10 $250,000 $250,000 $250,000 Operating Impact: $0 $0 $0 Project FY 10-11 FY 11-12 FY 12-13 Total $250,000 $0 $0 $1,000,000 $0 $0 $0 $0 Project Name: Funding Soma Justification: Blossom Ditch Phase II Project Description: Discretionary Sales Tax There are two basic options to this project: (1) Clean, realign, and stabilize the entire ditch (distance of approximately 3000+ LF) or (2) Do so in sections. Phase II is to do the entire ditch. Blossom Ditch from Roseland Road westward to Gardenia Street has eroded into adjacent residential lots over the past 15 years or more and has required remedial action for some time. This project is to address that. Project Costs: FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 $500,000 $0 $0 $0 $0 $0 Operating Impact: $0 $0 $0 $0 $0 $0 Project Total $500,000 $0 181 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2007-2008 CAPITAL IMPROVEMENT PROJECT DETAIL Project Name: Funding Sourc Justification: Pedestrian Bnd es Project Descri tion: Discretionary Sales Tax Provide pedestrian bridges over waterways. Identify, prioritize, and provide needed unprovements on an annual basis as funding allows. The City has at least four (4) existing locations where two-lane vehicle bridges cross over canal waterways that need additional parallel access-ways for pedestrians and bicycles. The current situation is seen as a safety hazard for pedestrians and bike-riders and can be alleviated b; providing parallel pedestrian bridges separated from the roadways over the existing bridges. Project Costs: FY 07-08 FY 08-09 FY 09-10 FY 10-11 $200,000 $200,000 $200,000 $0 Operating Impact: $0 $0 $0 $0 Project FY 11-12 FY 12-13 Total $0 $0 $600,000 $0 $0 $0 Project Name: Funding Sourc 512 Corridor Improvements Project Description: DST 37% Improve the 512 corridor through landscaping and pedestrian FDOT 63% amenties (crosswalks) at key intersections of Roseland road, Barber St., Fleming St., Wimbrow Dr., Easy St., and Delaware Dr.. Justification: This project includes landscaping and the installation of 230 linear feet of concrete sidewalks that are 8 feet wide and 8 inches deep, impressed with a brick pattern at six (6) intersections. The landscaping will adhere to standards for both site triangle visibility requirements and clear recovery zone distance requirements. Trees have been selected by local experts and are suited for the soil conditions. The landscaping will enhance an area that is approximately 4 miles long and will be maintained in perpetuity by City crews. Project Costs: FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 $279,528 $0 $0 $0 $0 $0 Operating Impact: $0 $500 $500 $500 $500 $500 Project Total $279,528 $2,500 182 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2007-2008 CAPITAL IMPROVEMENT PROJECT DETAIL Project Name: Funding 5ourc Justification: Construct T-Han ars Project Descri tion: FDOT 80% Airport 20% In conjunction with T-Hanger FDOT funding from FY 07, this will provide for 28-32 new T-Hangers. More hangers are needed at the airport. 40 hangers were constructed in early 2004 that operated by Sheltair. Those hangers are all leased with a 'waiting list' for prospective tenants. an effort to serve the public demand for T-Hangers and to provide for an additional reve stream to the airport, additional hangers are necessary. Project Costs: FY 07-08 FY 08-09 FY 09-10 $800,000 $0 $0 Operating Impact: $0 $0 $0 Project FY 10-11 FY 11-12 FY 12-13 Total $0 $0 $0 $800,000 $0 $0 $0 $0 Project Name: Funding 5ow•c Justification: Indian River Dr./Main Street Project Description: Recreation Impact Fees Additional funding for the Community Redevelopment Agency $500,000 Community Indian River Drive/Main Street project Redevelopment Agency $1,500,000 Additional funding needed to complete the project. Project Costs: FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 $2,000,000 $0 $0 $0 $0 $0 Operating Impact: $0 $0 $0 $0 $0 $0 Project Total $0 $0 183 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2007-2008 CAPITAL IMPROVEMENT PROJECT DETAIL Project Name• Funding Sourc Rrverview Park U grades Project Description: Recreation Impact Fees -All Zo Upgrades include painting, fountain, irrigationsystem, and new turf. This is recommended by the Parks and Recreation Advisory Board. Justification: Project Costs: FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 $10,000 $0 $0 $0 $0 Operating Impact: $0 $500 $500 $500 $500 Project FY 12-13 Total $0 $10,000 $500 $2,500 184 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGE 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 surrounding communities. The facility includes an 18-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 of the city. The fund is divided into three areas: Administration, Green Division, and Carts Division. GOLF COURSE SUMMARY OF REVENUE /EXPENSES Amended FY 07/08 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 06/07 Adopted Description Actual Actual Actual Budget Projected Budget Total Revenues $ 1,679,940 $ 1,357,401 $ 1,585,670 $ 1,635,642 $ 1,686,355 $ 1,746,677 Total GC Administration Division 679,842 889,801 751,347 952,445 976,943 971,812 Total GC Greens Division 534,850 539,384 555,071 576,300 575,966 594,175 Total GC Carts Division 83,735 96,233 90,617 106,897 110,397 180,690 Total Expenses $ 1,298,427 $ 1,525,418 $ 1,397,036 $ 1,635,642 $ 1,663,306 $ 1,746,677 Net Revenue over (Expenses) $ 381,513 $ (168,017) $ 188,634 $ - $ 23,049 $ - GOLF COUP Code: 410010 The Fiscal Year 2007-2008 adopted budget for Golf Course fund revenue is $1,746,677. This compares to the 2006-07 projected Golf Course fund revenue of $1,686,355, an increase of $60,322. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Description Actual Actual Budget Revenue Buag_et Difference Charges for services $1,314,457 $1,538,323 $1,594,510 $1,647,155 $1,706,985 $ 59,830 Non-operating revenues 29,362 40,349 41,132 39,200 39,692 492 Grant revenues 13,582 6,998 - - - - Totalrevenues and other sources $1,357,401 $1,585,670 $1,635,642 $1,686,355_ $1,746,677 $ 60,322 Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from 2006-07 Projected Revenue Difference 1. Charges for services -Slight increase due to a projected increase in charges for services. $ 59,830 ~2. Non-operating revenues -Increase due to a projected increase in interest earnings. $ 492 ~3. Grant revenues - No grant revenues forecasted. $ - 185 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET; GOLF COURSE REVENUE Code: 410010 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget CHARGES FOR SERVICES 347501 Green Fees 478,383 443,604 522,009 560,000 600,000 630,000 347502 Cart Rentals 734,510 655,975 751,330 768,000 800,000 823,475 347510 Driving Range Fees 43,601 39,850 46,516 50,000 50,000 50,000 347512 Club Storage Fees 675 450 224 650 1,015 1,100 347513 Club Rentals Fees 2,208 1,987 1,916 2,000 1,925 2,000 347520 Initiation Fees 0 0 16,000 10,000 2,500 5,000 347521 Membership Fees 74,648 59,277 76,985 81,000 72,418 75,000 347522 Handicap Fees 6,444 6,048 6,264 6,200 5,800 6,000 347523 Resident Card Fees 35,100 38,202 39,456 41,000 42,668 42,700 347530 Non-Taxable Sales 255 171 88 100 50 50 347540 Pro Shop Sales 71,491 95,716 71,398 80,000 70,000 72,000 347541 Cost of Sales-Pro Shop (48,628) (59,636) (42,086) (42,000) (37,000) (38,000) 362100 Rents and Royalties 26,959 22,485 31,253 30,000 30,000 30,000 366000 Contributions & Donations 0 0 2,898 0 0 0 369900 Other Miscellaneous Revenues 5,915 5,353 7,260 3,000 3,100 3,100 369941 Sales Tax Commissions 360 351 360 360 360 360 369945 Pro Lesson Fees 4,030 4,665 6,385 4,200 4,200 4,200 369995 Cash Over/Short 53 (41) 69 0 119 0 TOTAL CHARGES FOR SERVICES 1,436,004 1,314,457 1,538,323 1,594,510 1,647,155 1,706,985 NON-OPERATING REVENUE 361100 Interest Earnings (36) 167 7,792 4,500 700 1,192 361105 SBA Interest Earnings 12,719 21,173 32,818 35,225 38,000 38,000 364100 Sale of Fixed Assets 0 300 (260) 0 500 500 369200 Insurance Proceeds 163,677 7,722 0 0 0 0 389990 Appr. Reserve for Encumbrances 0 0 0 0 0 0 389995 Appr. from PY Retained Earnings 0 0 1,407 0 0 TOTAL NON-OPERATING REVENUE 176,360 29,362 40,349 41,132 39,200 39,692 GRANTS 331901 FEMA -Federal Grant 64,020 12,875 5,998 0 0 0 334901 FEMA -State Grant 3,556 707 1,000 0 0 0 TOTAL GRANT REVENUE 67,576 13,582 6,998 0 0 0 TOTAL GOLF COURSE REVENUES 1,679,940 1,357,401 1,585,670 1,635,642 1,686,355 1,746,677 186 CITY OF SEBASTIAN, FLORIDA 2007/2008 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 golf course budget; 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 2007 ACCOMPLISHMENTS / On track to entertain 65,000 rounds. / Strong numbers regarding outside tournaments and league play. / New fleet of golf carts acquired, via athree-year lease. / Offered several free junior golf clinics throughout entire year. / Golf shop sales remain strong, in comparison to cost of goods. / Landscape improvements through out the golf course. FISCAL YEAR 2008 GOALS & OBJECTIVES City Goal: Governmental Efficiency - Strive for 65,000 rounds of golf for 2008. - Strive to instill in each golf course employee the importance of quality customer service. - Continue to work closely with golf course maintenance staff in order to produce the highest-quality golf course conditions possible. City Goal: Quality of Life - Continue to offer annual memberships with goal to attain maximum number of members at 180. - Continue to offer and entertain a variety of charity and corporate tournaments. - Continue to offer, oversee and manage several weekly leagues to increase number of rounds played. - Continue to offer a competitive golf shop with quality merchandise and wider selection. - Strive to introduce the game of golf to juniors, retirees and others to ensure future growth. PERFORMANCE MEASUREMENT SERVICE PROGRAM Actual 2003/2004 Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2008/2007 NUMBER OF ANNUAL FEES SOLD 116 91 85 135 135 Single Resident 54 44 42 55 55 Single Non-Resident 16 26 7 20 20 Family Resident 34 9 26 46 46 Family Non-Resident 12 12 10 14 14 Resident/Discount Cards 993 933 1,000 1,000 1,020 TOTAL ANNUAL FEES SOLD 1,109 1,024 1,085 1,135 1,155 NUMBER OF ROUNDS PLAYED Annual Fee Rounds 8,498 6,933 6,200 8,000 9,100 Daily Fee Rounds 52,318 46,465 60,000 55,000 53,000 TOTAL NUMBER OF ROUNDS PLAYED 60,816 53,398 66,200 63,000 62,100 Junior Golf Academy Attendees 112 120 112 120 120 Outside Tournaments 41 40 50 45 50 Sebastian Open Players 145 145 145 144 125 187 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE SEBASTIAN GOLF COURSE STAFFING NATURE OF ACTIVITY 06/07 07/08 20.00% 20.00% General Supervision -Provide effective, responsive and professional management, direction, control of daily golf operations, including training and forethought for innovative an ractical im rovements. 20.00% 20.00% Pro Shop -Provide friendly, consistent quality service to the public. The result of this direc contact combined with the amenities offered, produces customer satisfaction. 20.00% 20.00% Control of Course Play -Provide for orderly starting of play, speed and flow of play, an prevention of free play and abuse to golf course grounds, to enhance the enjoyment of the m w 1 in r rn l 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, gol tournaments, charity events, speaking engagements, advertisements, and other creative measures to amact and promote return play to Sebastian Golf Course 100.00% 100.00% GOLF COURSE ADMINISTRATION BUDGET SUMMARY The Fiscal Year 2007-2008 adopted budget for Golf Course Administration is $971,812. This compares to the 2006- 07 projected expenses of $976,943, a decrease of $5,131 or 0.5%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenses Budget Difference Personal Services $ 264,063 $ 277,598 $ 316,997 $ 319,186 $ 294,322 (24,864) Operating Expenses 311,023 409,035 333,458 355,767 361,300 5,533 Capital Outlay - - - - 10,000 10,000 Debt Service 314,715 64,715 301,990 301,990 306,190 4,200 Total $ 889,801 $ 751,347 $ 952,445 $ 976,943 $ 971,812 $ (5,131) Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenses: Difference 1. Personal Services -Net decrease due to the transfer of rangers/starters positions to Carts Division, an estimated 16% increase in health insurance premium, a 5.5% increase for CWA employees per CWA Union Contract and exempt employees per the Management Benefit Package. $ (24,864) 2. Operating Expenses -Net increase results in an increase in General Fund administrative charges. $ 5,533 3. Capital Outlay -Increase due to the purchase of golf computer software. $ 10,000 4. Debt Service - In accordance with debt service schedule. $ 4,200 188 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE GOLF COURSE ADMINISTRATION F/T/E Projected Adopted PAY POS ITION YEARS Expense Budget POSITION RANGE GRADE OS-06 06-07 07-08 06-07 07-08 (Golf Course Director 444 / 101 943 56 78 1.00 1.00 1.00 $ 72,600 $ 74,400 Head Golf Professional , , 34,491 / 65,410 61 1.00 1.00 1.00 39,400 43,600 Head Cashier 24,892 / 55,947 26 1.00 1.00 1.00 35,800 39,000 Administrative Secretary (P/T) 11.97 / 21.61 26 0.50 0.50 0.50 21,400 23,500 Assistant Cashier (P/T) 8.66 / 15.65 15 1.00 1.00 1.00 16,100 21,040 Assistant Cashier (TEMP) 0.50 0.50 1.00 6,000 11,460 Ranger/Starter (6 P/T) (1) 6.79 / 12.28 9 3.00 3.00 0.00 41,300 - Ranger/Starter (2 TEMP) (1) 1.00 1.00 0.00 10,000 - 9.00 9.00 5.50 $ 242,600 $ 213,000 Overtime 1,500 1,500 Lesson Bonus 3,800 5,000 FICA Taxes 18,964 16,792 Deferred Compensation 13,779 14,715 Group Health Insurance Premium 17,930 21,262 Dependant Health Ins Premium 12,506 14,507 Employee Assistance Program 250 115 Worker's Comp Insurance 6,857 6,431 Unemployment Insurance 1,000 1,000 Total Personal Services $ 319,186 $ 294,322 (1) Ranger/Starter transferred to Golf Course Carts Division CAPITAL OUTLAY SCHEDULE EXPENDITURES PER FISCAL YEAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 TOTAL hardware & software $ 10,000 $ - $ - $ - $ - $ - $ 10,000 $ 10,000 $ - $ - $ - $ - $ - $ 10,000 189 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET GOLF COURSE ADMINISTRATION DIVISION Code: 410110 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES: 511200 Regular Salaries 229,466 187,399 199,210 226,600 226,600 201,540 511300 Temporary Salaries 6,327 5,766 13,289 16,000 16,000 11,460 511400 Overtime 1,825 1,028 805 1,500 1,500 1,500 511500 Lesson Bonus 3,161 3,206 4,815 3,150 3,800 5,000 512100 FICA Taxes 14,525 14,265 15,214 18,915 ] 8,964 16,792 512225 Deferred Compensation 10,692 11,609 12,595 13,595 13,779 14,715 512301 Group Health Insurance Premium 18,983 23,411 15,230 18,475 17,930 21,262 512305 Dependant Health Ins Premium 7,930 9,759 ~ 10,605 10,605 12,506 14,507 512309 Employee Assistance Program 252 250 230 300 250 115 512400 Worker's Comp Insurance 8,904 7,362 5,604 6,857 6,857 6,431 512500 Unemployment Insurance 0 8 0 1,000 1,000 1,000 TOTAL PERSONAL SERVICES 302,065 264,063 277,598 316,997 319,186 294,322 OPERATING EXPENSES: 533100 Professional Services 1,075 1,075 5,947 1,075 1,075 1,075 533200 Audit Fees 2,779 2,765 1,327 1,579 1,579 1,938 533201 Admin Services provided by GF 38,088 4,088 42,225 42,958 42,958 50,036 533410 Environmental Services 2,246 2,518 0 500 500 500 533415 Janitorial Services 0 3,319 3,600 3,832 3,600 5,100 533420 Pest/Weed Control 140 154 168 168 600 300 533440 Electronic Security Services 355 436 369 470 670 470 534101 Telephone 4,176 3,800 3,102 4,500 2,500 2,500 534105 Cellular Telephone 398 332 505 384 350 350 534110 Internet Access 180 286 140 160 160 160 534120 Postage 105 108 114 150 150 150 534310 Electric 33,209 26,723 38,336 32,000 42,000 42,000 534320 Water/Sewer 622 7,548 13,540 14,900 12,000 12,000 534380 Trash Pickup/Hauling, Etc. 0 465 0 0 0 0 534445 Airport Property Lease 150,000 90,000 201,000 175,000 175,000 175,000 534500 Insurance 14,131 9,346 2,376 2,500 22,204 23,000 534610 R & M -Buildings 5,898 114,935 55,228 5,000 5,000 5,000 534630 R & M -Office Equipment 4,485 2,632 2,393 2,650 2,500 2,500 534845 Golf Course Promotions 2,504 1,882 5,155 3,425 1,000 1,000 534846 Golf Course Advertising 8,266 9,104 6,557 7,000 7,000 7,000 535200 Departmental Supplies 2,465 2,328 3,021 4,207 4,200 4,200 535205 Bank Charges 16,859 20,582 18,146 20,000 20,000 20,000 535210 Computer Supplies 622 1,983 267 5,000 5,000 1,000 535220 Cleaning Supplies 1,453 1,141 2,995 2,400 2,400 2,400 535230 Small Tools and Equipment 28 52 0 0 0 0 535250 Building Supplies 96 0 56 500 500 500 535270 Uniforms and Shoes 287 209 0 300 0 300 535410 Dues and Memberships 650 372 417 700 700 700 535420 Books and Publications 145 144 0 0 0 0 535450 Training and Education 0 0 0 535710 Non-Ad Valorem Tax 2,700 2,696 2,051 2,100 2,121 2,121 TOTAL OPERATING EXPENSES 293,962 311,023 409,035 333,458 355,767 361,300 CAPITAL OUTLAY: 606400 Vehicles and Equipment 0 0 0 0 0 10,000 TOTAL CAPITAL OUTLAY 0 0 0 0 0 10,000 DEBT SERVICE: 707145 Principal -Golf Course 0 240,000 0 255,000 255,000 270,000 707245 Interest -Golf Course 83,815 74,215 64,215 46,490 46,490 35,690 707300 Other Debt Service Costs 0 500 500 500 500 500 TOTAL DEBT SERVICE 83,815 314,715 64,715 301,990 301,990 306,190 TOTAL GOLF COURSE ADMINISTRATION 679,842 889,801 751,347 952,445 976,943 971,812 190 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET 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 2007 ACCOMPLISHMENTS / Continued and on-going irrigation improvements. / Continued to track & monitor all equipment repairs of golf course-owned maintenance equipment. / Added several new plantings and landscape materials. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - Continue to monitor entire golf course, grounds, conditions, etc. - Continue to track repairs and maintenance of golf course owned equipment. - Strive to have putting greens in best possible shape and condition, including "green speed" issues. - Strive to improve irrigation performance to enhance to quality of turf grass. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Greens (Acres) 4 4 4 4 Tees (Acres) 5 5 5 5 Fairways (Acres) 35 35 35 35 Rough (Acres) 60 60 60 60 Sand Bunkers (Acres) 5 5 5 5 Lakes and Ponds (Linear Feet) 10,000 10,000 10,000 10,000 Non-Play Area (Acres) 18 18 18 18 Holes Maintained 18 18 18 18 Practice areas (acres total) 4 4 4 4 PROGRAM BUDGET DESCRIPTION FOR THE GOLF COURSE GREENS DIVISION STAFFING NATURE OF ACTIVITY 06/07 07/08 75.00% 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 throughou the year adds to the enjoyment of the customers and insures return play. 25.00% 25.00% Equipment Maintenance -Continue tracking equipment use and repair to insure prope maintenance and useabiltiy of equipment. 100.00% 100.00% 191 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET r ~ ~ ~ __ ~ .n_._ __ ~ . GOLF COURSE GREENS DIVISION BUDGET SUMMARY The Fiscal Year 2007-2008 adopted budget for Golf Course Greens Division is $594,175. This compares to the 2006-07 projected expenses of $575,966, an increase of $18,209 or 3.2%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenses Budget Difference ng Expenses $ 539,384 $ 555,071 $ 561,300 $ 560,966 $ 562,175 $ 1,209 Outlay - - 15,000 15,000 32,000 17,000 $ 539,384 $ 555,071 $ 576,300 $ 575,966 $ 594,175 $ 18,209 Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenses: Difference 1. Operating Expenses -Net increase results from an increase in repair and maintenance of irrigation system. $ 1209 2. Capital Outlay -Increase due to the recommended purchases of water fountains and one green $ 17,000 CAPITAL OUTLAY SCHEDULE COURSE GREENS DIVISION EXPENDITURES PER FISCAL YEAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 TOTAL Water fountains $ 12,000 $ - $ - $ - $ - $ 12,000 Greens mower 20,000 - - - 24,000 - 44,000 Aspnatt maintenance parxmg facility - 12,000 - - - - 12,000 Sand pro - 15,000 - - - - 15,000 Tractor - 15,000 - - - - 15,000 Rough & fairway units - - 45,000 - - - 45,000 Rotary Mower - - - 22,000 - - 22,000 $ 32,000 $ 42,000 $ 45,000 $ 22,000 $ 24,000 $ - $165,000 192 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET GOLF COURSE GREENS DIVISION Code: 410120 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted BudEet OPERATING EXPENSES 533440 Electronic Security Services 380 432 387 450 516 525 533445 Groundskeeping Service 482,479 482,479 497,310 511,000 511,000 511,000 534310 Electric 17,455 16,074 18,123 18,000 18,000 18,000 534610 R & M -Buildings 1,562 494 282 1,000 1,000 1,000 534640 R & M-Operating Equipment 12,936 7,203 10,659 13,000 13,000 13,000 534680 R & M -Irrigation Systems 11,910 24,943 22,878 12,000 12,000 13,000 534685 R & M -Grounds Maintenance 5,150 5,083 3,033 3,000 2,800 2,800 535200 Departmental Supplies 2,673 2,535 2,299 2,500 2,300 2,400 535220 Cleaning Supplies 124 78 100 100 100 100 535230 Small Tools and Equipment 90 50 0 150 150 250 535250 Building Supplies 91 13 0 100 100 100 TOTAL OPERATING EXPENSES 534,850 539,384 555,071 561,300 560,966 562,175 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 15,000 15,000 32,000 TOTAL CAPITAL OUTLAY 0 0 0 15,000 15,000 32,000 TOTAL GREENS DIVISION 534,850 539,384 555,071 576,300 575,966 594,175 193 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETI 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 2007 ACCOMPLISHMENTS / Acquired new three-year lease with Club Car for new fleet of golf carts and specialty carts. / Maintained all surrounding areas around cart barn. / Maintained fleet of golf carts, ranger cart, range picker and beverage cart. / Completed hurricane repairs in golf cart barn and adjoining locker room. / Offered excellent customer service. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - Continue to offer excellent customer service. - Continue to maintain entire golf cart fleet. - Continue to maintain and offer a clean driving range ball to our customers. - Continue to maintain all areas around the golf cart barn. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Club Car Electric Golf Carts 84 84 85 86 Tires Maintained 336 348 352 352 Grease Fittings Maintained 504 504 508 508 Range Carts 1 1 1 1 Ranger Carts 1 1 1 1 Batteries Maintained 512 512 518 348 Beverage Carts 1 1 1 1 PROGRAM BUDG ET DESCRIPTION FOR THE GOLF CART DIVISION STAFFING NATURE OFACTIVITY 06/07 07/08 40.00% 33.00% General Maintenance and Care of Golf Carts -Clean and maintain golf carts i operational condition for guests use and maintain operational cart barn. 25.00% 33.00% Golf Course Facilities -Maintenance and care of Cart Barn, Driving Range, Wate Station, and eneral area around Golf Sho and starter area. 35.00% 34.00% Customer Service -Provide unsurpassed customer service to our members. 100.00% 100.00% 194 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGE GOLF COURSE CARTS DIVISION BUDGET SUMMARY The Fiscal Year 2007-2008 adopted budget for Golf Course Carts Division is $180,690. This compares to the 2006- 07 projected expenses of $110,397, an increase of $70,293 or 63.7%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07/08 Actual Actual Budget Expenses Budget Difference Personal Services $ 30,332 $ 42,387 $ 52,047 $ 52,047 $ 107,020 $ 54,973 Operating Expenses 53,403 53,846 54,850 58,350 73,670 15,320 Capital Outlay - - - - - - Total $ 83,735 $ 96,233 $ 106,897 $ 110,397 $ 180,690 $ 70,293 Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenses: Difference 1. Personal Services -Increase mainly due to the transfer of ranger/starter positions from Golf Administration. $ 54,973 2. Operating Expenses -Increase due to new golf cars leasing contract. $ 15,320 3. Capital Outlay - No capital outlay requested for FY 2007-08. 0 PERSONAL SERVICES SCHEDULE COURSE CART DIVISION PAY POSITION RANGE Course Attendant (1 P/T) 8.66 / 15.65 Attendants (P/T) * 6.79 / 12.28 Attendants (TEMP) OVERTIME FICA EMPLOYEE ASSISTANCE PROGRAM WORKER'S COMPENSATION TOTAL PERSONAL SERVICES * Ranger/Starters transferred from Golf Course Administration F/T/E Projected Adopted POSITION Expense Budget GRADE OS-06 06-07 07-08 06-07 07-08 15 0.50 0.50 0.50 $ 10,000 $ 10,500 9 2.00 2.00 3.00 22,000 50,000 1.00 1.00 3.50 14,000 36,000 3.50 3.50 7.00 $ 46,000 $ 96,500 ~ 1,051 300 3,599 7,405 92 161 1,305 2,654 $ 52,047 $ 107,020 195 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET GOLF COURSE CARTS DIVISION Code: 410130 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 20,127 29,701 20,049 32,000 32,000 60,500 511300 Temporary Salaries 7,177 7,093 10,191 14,000 14,000 36,000 511400 Overtime 816 1,270 1,875 1,051 1,051 300 512100 FICA Taxes 2,131 2,872 2,460 3,599 3,599 7,405 512309 Employee Assistance Program 81 69 75 92 92 161 512400 Worker's Comp Insurance 0 1,382 1,057 1,305 1,305 2,654 TOTAL PERSONAL SERVICES 30,332 42,387 35,707 52,047 52,047 107,020 OPERATING EXPENSES 534420 Equipment Leases 52,250 52,250 52,250 52,250 56,050 71,820 534610 R & M -Buildings 280 502 312 750 300 750 534640 R & M-Operating Equipment 471 482 1,841 1,000 1,300 250 535200 Departmental Supplies 365 494 274 500 350 500 535220 Cleaning Supplies 29 79 4 100 100 100 535230 Small Tools and Equipment 8 39 228 250 250 250 TOTAL OPERATING EXPENSES 53,403 53,846 54,911 54,850 58,350 73,670 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CARTS DIVISION 83,735 96,233 90,617 106,897 110,397 180,690 196 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET 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 projects, 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. Amended FT 07/08 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 06/07 Adopted Description Actual Actual Actual Budget Projected Budget Total Revenues $ 244,637 $ 459,186 $ 405,832 $ 396,235 $ 377,112 $ 542,865 Total Airport Administration 230,874 334,281 644,885 396,235 406,781 542,865 Net Revenue over (Expenses) $ 13,763 $ 124,905 $ (239,053) $ - $ (29,669) $ 0 AIRPORT FUND REVENUE Code: 450010 The Fiscal Year 2007-2008 adopted budget for Airport fund revenue is $542,865. This compares to the 2 projected Airport fund revenue of $377,112, an increase of $165,753 or 44%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Description Actual Actual Budget Revenue Budget Operating revenue 433,818 375,769 390,647 345,612 361,365 Intergovernmental - - - - - Non-operating revenues 25,368 30,062 5,588 31,500 181,500 Total revenues and other sources 459,186 405,832 396,235 377,112 542,865 Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Revenue: 1. Operating revenue -Increase due primarily to anticipated aviation fuel sales net revenue. 2. Intergovernmental - No forecasted intergrovenmental revenue for FY 2007-08. 3. Non-operating revenues -increase due to contribution expected to receive in FY 2007-08. Difference 15,753 150,000 165.753 Difference $ 15,753 $ - $ 150,000 197 iCITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET AIRPORT REVENUE Code: 450010 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget OPERATING REVENUE 344100 Fuel Sales 0 0 0 200,000 0 126,283 347541 Cost of Sales 0 0 0 (161,500) 0 (115,000) 362150 Nontaxable Rents 0 0 0 11,635 5,000 5,000 362100 Rents and Royalties 183,164 213,174 313,564 278,054 278,054 282,962 369900 Other Miscellaneous Revenues 6,510 220,644 62,031 62,458 62,458 62,000 369941 Sales Tax Commission 175 0 100 120 TOTAL OPERATING REVENUE 189,674 433,818 375,769 390,647 345,612 361,365 NON-OPERATING REVENUE: INTERGOVERNMENTAL SOURCES 334451 Airport - FDOT JPA Revenue 32,000 0 0 0 0 0 TOTAL INTERGOV'T SOURCES 32,000 0 0 0 0 0 OTHER NON-OPERATING REVENUE: 361100 Interest Earnings 81 1,061 12,633 500 3,500 3,500 361105 SBA Interest Earnings 11,010 23,307 17,429 5,088 18,000 18,000 364100 Sale of Fixed Assets (274) 0 0 0 0 0 366000 Contributions & Donations 12,146 1,000 0 0 10,000 160,000 389995 Appr. from PY Retained Earnings 0 0 0 0 0 0 TOTAL OTHER NON-OPERATING REVENUE 22,963 25,368 30,062 5,588 31,500 181,500 TOTAL AIRPORT REVENUES 244,637 459,186 405,832 396,235 377,112 542,865 198 :CITY OF SEBASTIAN, FLORIDA 2007/2008 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 2007 ACCOMPLISHMENTS / Implemented the Airport Business `Standard Operating Procedure' Plan. / Self-serve fuel facility operational. / Completed the Vegetation/brush security clearing. / Completed maintenance building project. / Updated Airport Layout Plan. / Implemented the lighting and signage project. / Started the planning on T-hanger project. / Continued the on-site, domiciled police presence at Airport. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Commitment to the Future - Complete T-hanger project. - Complete lighting and signage project. - Acquire maintenance equipment. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Number of Based Aircraft 85 69 75 100 Number of Aircraft Operations 49,000 37,000 44,000 49,500 Number of Development Acres 218 218 218 218 Airport Leasehold Revenues $213,174 $313,564 $278,054 $282,962 PROGRAM BUDGET DESCRIPTION FOR THE AIRPORT STAFFING NATURE OFACTIVITY 06/07 07/08 10.00% 10.00% Federal Aviation Compliance -Conduct operations at the Airport in accordance with Federal Aviation Re ulations. 35.00% 35.00% Capital Improvement Project Execution and Monitoring -Execute and monitor Capital Improvement Projects. Prepare and submit aFive-Year Capital Improvement Program in accordance with Regulations. Prepare and apply for Florida Department of Transportatio Ai ort Im rovement Grants for Ca ital Im rovement Projects and e ui ment. 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, 1 40.00% 40.00% Airport Maintenance -Mow Airport, herbicide runways and taxiways, maintain runwa lighting system. Supervise runway maintenance and Scrub Jay mitigation/Habitat Conservation Area. Clear and maintain runway approaches and perform daily Airport inspections. 100.00% 100.00% 199 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET AIRPORT ADMINISTRATION BUDGET SUMMARY The Fiscal Year 2007-2008 adopted budget for the Municipal Airport is $542,865. This compares to the 2006-07 projected expenses of $406,781, an increase of $136,084 or 34.3%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenses Budget Difference Personal Services $ 214,740 $ 168,896 $ 228,839 $ 220,525 $ 215,779 $ (4,746) Operating Expenses 110,013 141,761 129,896 147,521 147,086 (435) Capital Outlay - - - 1,235 20,000 18,765 Non-Operating 9,528 334,228 37,500 37,500 160,000 122,500 Total $ 334,281 $ 644,885 $ 396,235 $ 406,781 $ 542,865 $ 136,084 Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenses: Difference 1. Personal Services -Net decrease due to the elimination of part-time Clerical Assistant position, an estimated 16% increase in health premium, a 6.5% increase for CWA employees per CWA Union Contract and exempt employees per the Management Benefit Package, and an increase in deferred compensation which is wage driven. $ (4,746) 2. Operating Expenses -Slight decrease mainly results from a decrease in property and liability insurance premium. ~ $ (435) 3. Capital Outlay - FY 2007-08 amount represents the airport grant matching for the grant funded equipment purchase. $ 18,765 4. Non-Operating -The FY 2007-08 amount represents the grant matching amount for airport projects. $ 122,500 PERSONAL SERVICES SCHEDULE AIRPORT ADMINISTRATION F/T/E Projected Adopted PAY POSITION YEARS Expense Budget POSITION RANGE GRADE 05-06 06-07 07-08 06-07 07-08 Director 56,444 / 101,943 78 1.00 1.00 1.00 $ 65,700 $ 70,200 Operations Specialist III 24,892 / 55,947 26 1.00 1.00 1.00 40,100 45,500 Dance Worker I 22,112 / 49,699 22 1.00 1.00 1.00 41,500 43,000 Assistant I 10.33 / 18.65 21 0.00 0.50 0.00 17,476 - onist -part time 7.20 / 13.01 10 0.50 0.00 0.00 - - $ 164,776 $ 158,700 Overtime 100 - FICA Taxes 12,606 12,159 Clothing Allowance 240 240 Deferred Compensation 13,288 14,305 Group Health Insurance Premium 13,955 16,303 Dependant Health Ins Premium 6,795 7,915 Employee Assistance Program 92 69 Worker's Comp Insurance 8,673 6,088 Total Personal Services $ 220,525 $ 215,779 200 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET AIRPORT ADMINISTRATION Code: 450110 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Proiected FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 106,196 149,343 135,747 158,000 164,776 158,700 511205 Salaries -Contra Account (402) 0 (32,585) 0 0 0 511300 Temporary Salary 7,468 9,080 7,758 8,400 0 0 511400 Overtime 1,812 3,528 9,443 3,000 100 0 512100 FICA Taxes 7,492 10,605 12,080 12,974 12,606 12,159 512215 Clothing Allowance 100 200 200 200 240 240 512225 Deferred Compensation 8,048 12,004 11,706 13,608 13,288 14,305 512301 Group Health Insurance Premium 8,925 17,915 11,960 18,042 13,955 16,303 512305 Dependant Health Ins Premium 667 5,467 5,775 5,873 6,795 7,915 512309 Employee Assistance Program 46 56 83 69 92 69 512400 Worker's Comp Insurance 7,947 6,542 6,728 8,673 8,673 6,088 TOTAL PERSONAL SERVICES 148,299 214,740 168,896 228,839 220,525 215,779 OPERATING EXPENSES 533100 Professional Services 0 0 6,865 2,000 0 500 533200 Audit Fees 7,785 7,760 6,337 7,040 7,040 6,580 533201 Admin Services provided by GF 2,114 32,114 72,225 42,958 42,958 50,036 533400 Other Contractual Services 127 0 362 500 500 500 533415 Janitorial Services 0 0 85 1,680 4,900 4,500 533420 Pest/Weed Control/Mowing 1,750 1,590 1,110 3,000 3,000 3,000 534000 Travel and Per Diem 5,885 5,237 2,982 1,320 1,320 660 534101 Telephone 200 192 299 400 8,100 8,100 534105 Cellular Phone 1,671 1,769 1,344 1,000 1,000 1,200 534110 Internet Access 51 253 40 125 72 100 534120 Postage 151 269 514 200 200 200 534310 Electric 1,810 2,142 10,616 10,500 10,000 10,000 534312 Water/Sewer 0 0 137 673 750 750 534420 Equipment Leases 110 0 0 250 250 250 534500 Insurance 4,461 17,948 4,685 20,000 30,642 27,619 534600 Equipment -Contra Account 0 0 (796) 0 0 0 534610 R& M Buildings 0 0 0 1,000 1,000 1,000 534620 R&M-Vehicles 550 1,999 1,708 1,250 1,250 1,250 534630 R & M-Office Equipment 382 1,041 1,473 1,900 1,700 1,200 534640 R & M-Operating Equipment 3,500 6,661 3,212 3,000 4,500 3,000 534681 R & M-Fencing 0 333 660 500 500 100 534685 R & M-Grounds Maintenance 3,488 2,228 1,328 3,000 2,000 2,000 534825 Advertising Expenditures 500 3,000 3,000 3,600 3,000 3,000 534995 Litigation Expenses 0 226 0 500 500 100 535200 Departmental Supplies 1,030 1,256 1,145 1,500 2,000 1,500 535210 Computer Supplies 411 154 321 400 400 400 535230 Small Tools and Equipment 1,126 1,338 2,286 1,500 1,500 1,500 535260 Gas and Oil 5,546 8,635 6,233 6,000 5,000 5,602 535270 Uniforms & Shoes 320 565 822 600 600 600 535410 Dues and Memberships 1,510 900 780 1,500 1,500 1,000 535420 Books and Publications 350 0 0 200 200 100 535450 Training and Education 1,875 1,545 820 800 800 400 535710 Non-Ad Valorem Tax 10,872 10,858 11,168 11,000 10,339 10,339 TOTAL OPERATING EXPENSES: 57,575 110,013 141,761 129,896 147,521 147,086 CAPITAL OUTLAY: 606400 Vehicles and Equipment 0 0 0 0 1,235 20,000 TOTAL CAPITAL OUTLAY: 0 0 0 0 1,235 20,000 NON-OPERATING EXPENSES 810100 Contributions to other Gov't 0 0 260,033 0 0 0 820100 Aids to Private Organizations 0 0 11,258 0 0 0 909545 Intrafund Trfr to AP Capital 25,000 9,528 62,937 37,500 37,500 160,000 TOTAL NON-OPERATING EXPENSES 25,000 9,528 334,228 37,500 37,500 160,000 TOTAL AIRPORT ADMINISTRATION 230,874 334,281 644,885 396,235 406,781 542,865 LU1 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETS CITY OF .'a^ g ~~ HOME OF PELICAN ISLAND This Page Intentionally Left Blank 202 CITY OF SEBASTIAN, FLORIDA 2007/2008 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. Description Total Revenues Total Expenses FY 03/04 FY 04/05 FY 05/06 Actual Actual Actual Amended FT 07/08 FY 06/07 FY 06/07 Adopted Budget Projected Budget $ 1,688,721 $ 1,335,835 $ 2,414,939 $ 1,103,072 $ 473,900 $ 580,923 518,236 603,419 931,522 1,103,072 903,554 580,923 Net Revenue over (Expenses) $ 1,170,485 $ 732,416 $ 1,483,417 $ - $(429,654) $ - BUILDING DEPARTMENT REVENUE Code: 480010 The Fiscal Year 2007-2008 adopted budget for the Building Department fund revenue is $580,923. Th is compares to the 2006-07 projected Building Department fund revenue of $4 73,900, an increase of $107,023 or 22.6%. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 06-07 FY 07-08 Description Actual Actual Budget Revenue Budget Difference Operating revenue $1,335,835 $1,220,823 $1,056,400 $ 412,900 $ 525,923 $ 113,023 Non-operating revenues - 1,194,116 46,672 61,000 55,000 (6,000) Total revenues and other sources $1,335,835 $2,414,939 $1,103,072 $ 473,900 $ 580,923 $ 107,023 Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Revenue: Difference 1. Operating revenue - Increase due to the utilization of prior year reserve as a one time revenue source. $ 113,023 2. Non-operating revenues -Decrease due to a decrease in estimated interest earnings. $ (6,000) 203 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET BUILDING DEPARTMENT REVENUE Code: 480010 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Protected FY 07/08 Adopted Budget OPERATING REVENUE 321050 Contractor License 33,586 22,939 26,203 23,000 18,000 17,500 321150 Contractor License -Penalties 0 617 2,644 1,000 800 800 322050 Building Permits 1,209,600 961,514 829,258 650,000 253,000 297,000 322075 Reinspection Fees 29,624 35,447 32,918 35,000 20,000 20,000 322100 Land Clearing Permits 41,925 32,760 17,185 25,000 5,000 5,000 322150 Tree Removal Permits 4,260 2,820 2,030 1,700 1,400 1,500 322200 Electrical Permits 87,953 47,671 50,462 55,000 20,000 20,000 322225 Plumbing Permits 83,353 47,458 40,704 55,000 14,000 20,000 322250 Mechanical Permits 75,611 40,599 52,736 55,000 14,000 20,000 322300 Fencing Permits 8,344 9,010 8,711 8,000 9,000 8,000 322400 Irrigation Permits 167 240 0 200 0 0 322500 Sign Permits 4,480 5,570 2,625 2,500 3,200 3,500 329400 Plan Checking Fees 109,818 129,190 127,124 120,000 48,000 48,000 341920 Cert. Copying/Record Research 0 9 0 0 0 347556 Capital Facility Admin Fee 0 0 28,214 25,000 6,500 12,000 389991 Appropriation From Prior Year 0 0 0 0 52,623 TOTAL OPERATING REVENUE 1,688,721 1,335,835 1,220,823 1,056,400 412,900 525,923 OTHER NON-OPERATING REVENUE: 361100 Interest Income 0 0 18,338 14,672 31,000 25,000 361105 SBA Interest Earnings 0 0 36,489 32,000 30,000 30,000 381001 Transfer from General Fund 0 0 1,139,289 0 0 TOTAL OTHER NON-OPERATING REVENUE 0 0 1,194,116 46,672 61,000 55,000 TOTAL BUILDING DEPARTMENT REVENUES 1,688,721 1,335,835 2,414,939 1,103,072 473,900 580,923 204 ITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET BUILDING DEPARTMENT ADMINISTRATION FISCAL YEAR 2007 ACCOMPLISHMENTS / Continued to keep the delivery of permit services to 15 working days or less for most permits. / Provided training and continuing education to keep abreast of new building code changes and to meet state licensing requirements. / Laptop computer mounts were installed in all vehicles used by inspectors. Building Department inspections are now fully automated along with Building Department permitting information now being easily accessible out in the field. / Implemented a process to notify contractors with expired permits. Expired permits are now being closed and outstanding fees are being collected. / Continued to scan permitted plans and licensing documents into laserfiche for permanent record keeping. / Began imputing old hand written permit records into the current computer system. / A number of code violation cases were brought to the Construction Board that has resulted in fines, and suspension of permitting privileges. Inspectors are policing all jobsites in the City for compliance with City Ordinances. / Amended the City Ordinance to correct fee schedules and provide administrative fees for expired permits and work done without permits. FISCAL YEAR 2008 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - Maintain timeliness and delivery of permitting services with a turn around time of 15 days or less. - Provide on going customer service training and continuing education to meet minimum state licensing requirements. - Explore remote computer access for inspectors, giving the ability to update inspections in real time which will aid in the inspection scheduling process. - Enhance customer service by providing general information for permitting procedures and requirements. Promote building safety through public outreach. - Continue to scan permitting and licensing documents into laserfiche for permanent record keeping. City Goal: Quality of Life - Continue to increase enforcement of State laws and City Ordinances regarding contractor activities. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Projected 2006/2007 Projected 2007/2008 Residential permits issued 788 1,200 1,100 150 Commercial permits issued 21 23 25 18 Other permits issued 10,385 8,000 7,500 2,400 Total number of inspections 21,914 25,500 26,000 13,000 Total number of reinspections 3,340 3,800 3,900 1,700 Number of contractor licensing requests 1,100 1,000 1,000 900 Number of tests given 65 70 70 60 Number of Professional licenses processed 900 600 850 800 Expired permits processed N/A 500 700 2500 Building permits turn around time (working days) 20 15 15 12 205 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE BUILDING DEPARTMENT STAFFING NATURE OFACTIVITY 06/07 07/08 8.00% 8.00% Administration -The Director enforces all Florida Building Codes, Sebastian City and Land Developmen Codes related to construction. Courtesy inspections are done as well as inspecting and issuing land clearin and tree removal ermits. A royal of all de artment ex enditures and re arin the annual bud et. 30.00% 28.00% Permitting - Accepting permits with fees, issuing permits, scheduling and posting of inspections, closin out permits when completed, issuing the certificate of occupancy, and answering questions concernin building permits. 12.00% 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. 42.00% 42.00% Building and Alteration Inspection - On-site inspections for commercial and residential includin structural, electrical, plumbing, and mechanical, as well as answer code book questions for builders and general public. 5.00% 5.00% Contractor Licensine -Issuance of all contractor licenses on a daily basis, accept applications to go befor 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 permi a lications for ro erl licensed and u to date contractors. 2.00% 3.00% Following up on expired permits and unsafe structures. 1.00% 2.00% Scanning plans to laserfiche for permanent record keeping 100.00% 100.00% BUILDING DEPARTMENT BUDGET SUMMARY The Fiscal Year 2007-2008 adopted budget for the Building Department is $580,923. This compares to the 2006-07 projected expense of $903,554, a decrease of $322,631 or 35.7%. Amended Projected Adopted FY 04-OS FY OS-O6 FY 06-07 FY 06-07 FY 07-08 Actual Actual Budget Expenditures Budget Difference Personal Services $ 548,399 $ 639,191 $ 649,348 $ 651,545 $ 435,352 $ (216,193) Operating Expenses 40,438 292,331 410,071 239,535 145,571 (93,964) Capital Outlay 14,582 - 22,790 12,474 - (12,474) Contingency - - 20,863 - - - Total $ 603,419 $ 931,522 $ 1,103,072 $ 903,554 $ 580,923 $ (322,631) Fiscal Year 2007-08 Adopted Budget: Major Current Level Changes from Fiscal Year 2006-07 Projected Expenses Difference inspectors, two permit technicians, an administrative assistant, an estimated 16% increase in health insurance premium, a 6.5% increase for CWA employees per CWA Union Contract, and exempt employees per the Management Benefit Package. $ (216,193) 2. Operating Expenses -Decrease mainly due to a decrease in General Fund administrative charge, travel and training, and building space charges. $ (93,964) 3. Capital Outlay -There is no capital outlay requested for FY 2007-08. $ (12,47 4. Contingency -There is no contingency set aside for FY 2007-08 budget. $ - I 206 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE DEPARTMENT F/T/E Projected Adopted PAY POSITION YEARS Expense Budget POSITION RANGE GRADE OS-06 06-07 07-08 06-07 07-08 ing Official 56,444 / 101,943 78 1.00 1.00 1.00 $ 73,100 $ 78,600 Inspector 40,350 / 80,347 44 1.00 1.00 1.00 52,000 48,250 Examiner 40,350 / 80,347 44 1.00 1.00 1.00 54,500 59,250 ing Inspector II 31,607 / 71,039 36 1.00 1.00 0.00 36,800 - ~ng Inspector I 30,663 / 68,918 35 1.00 2.00 1.00 36,000 43,000 nistrative Assistant 26,440 / 59,427 29 1.00 1.00 0.00 43,600 - aistrative Supervisor 30,663 / 68,918 35 1.00 1.00 1.00 31,500 34,500 al Assistant I 21,482 / 48,284 21 1.00 0.00 0.00 - - tting Technicians 24,892 / 55,947 26 2.00 3.00 1.00 86,600 40,000 10.00 11.00 6.00 TOTAL SALARIES $ 414,100 $ 303,600 Early Retirement 75,000 - Overtime 2,600 5,000 FICA Taxes 31,914 23,635 Clothing Allowance 480 360 Deferred Compensation 37,546 27,806 Group Health Insurance Premium 52,185 50,025 Dependant Health Ins Premium 9,854 10,105 Employee Assistance Program 216 138 Worker's Comp Insurance 27,650 14,682 Total Personal Services $ 651,545 $ 435,352 207 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET BUILDING DEPARTMENT Code: 480110 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Pro'ecte FY 07/08 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 311,169 352,026 484,781 455,950 414,100 303,600 512XXX Early Retirement 0 0 0 75,000 0 511300 Temporary Salaries 7,592 6,472 0 0 0 0 511400 Overtime 28,291 16,280 7,702 10,000 2,600 5,000 512100 FICA Taxes 25,732 27,300 31,451 35,668 31,914 23,635 512215 Clothing Allowance 217 200 192 300 480 360 512225 Deferred Compensation 29,466 32,520 37,105 41,963 37,546 27,806 512301 Group Health Insurance Premium 43,747 61,023 43,885 61,783 52,185 50,025 512305 Dependant Health Ins Premium 7,558 15,678 14,355 15,781 9,854 10,105 512309 Employee Assistance Program 165 196 225 253 216 138 512400 Worker's Comp Insurance 43,407 36,704 19,495 27,650 27,650 14,682 TOTAL PERSONAL SERVICES 497,344 548,399 639,191 649,348 651,545 435,352 OPERATING EXPENSES 533200 Audit Fees 0 0 472 1,888 1,888 1,307 533201 Administrative Services Provided by G 0 0 196,470 224,133 157,512 83,394 533400 Other Contractural Services 0 0 0 70,000 0 0 534000 Travel and Per Diem (38) 61 842 2,000 500 1,000 534101 Telephone 2,078 2,452 2,358 3,500 2,140 2,500 534105 Cellular Telephone 2,946 2,927 3,015 3,500 2,000 1,800 534110 Internet Services 205 215 180 200 240 250 534120 Postage 1,560 1,992 4,547 1,800 1,600 1,800 534130 Express Mail 0 21 411 200 50 100 534310 Electric 0 0 7,645 7,813 8,300 8,500 534320 Water /Sewer 0 0 204 500 250 250 534400 Rents and Leases 0 0 37,500 37,500 37,500 18,750 534500 Insurance 0 0 10,120 10,697 0 0 534620 R & M-Vehicles 806 898 (2,605) 1,500 1,600 1,800 534630 R & M -Office Equipment 1,953 4,473 4,919 9,000 7,800 5,000 534910 Clerk of Court Filing Fees 11 0 0 100 0 100 535200 Departmental Supplies 5,236 8,877 9,443 9,000 4,500 5,000 535210 Computer Supplies 1,205 7,002 5,806 15,000 4,000 5,000 535230 Small Tools and Equipment 968 466 1,008 500 125 280 535260 Gas and Oil 3,586 5,470 6,595 7,000 5,500 5,000 535270 Uniforms and Shoes 0 524 585 790 760 790 535275 Safety Equpment 0 198 70 250 150 150 535410 Dues and Memberships 100 298 465 450 420 450 535420 Books and Publications 51 1,225 428 450 700 1,200 535450 Training and Education 225 3,339 1,855 2,300 2,000 1,150 TOTAL OPERATING EXPENSES 20,892 40,438 292,331 410,071 239,535 145,571 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 14,582 0 22,790 12,474 0 TOTAL CAPITAL OUTLAY 0 14,582 0 22,790 12,474 0 NON-OPERATING EXPENSES 909901 Contingency 0 0 0 20,863 0 0 TOTAL NON-OPERATING EXPENSES 0 0 0 20,863 0 0 TOTAL BUILDING DEPARTMENT 518,236 603,419 931,522 1,103,072 903,554 580,923 208 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2008-13 CAPITAL IMPROVEMENT PROGRAM City of Sebastian's adopted financial policies requires the City to coordinate the development of the Capital Improvement Program 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 and approved by the City Council annually and encompasses a period of six years (the current plan covers FY 2007/08 - FY 2012/13). 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 department 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 determine and use the most prudent financial methods for acquisition of capital improvement projects based upon market conditions at the time of acquisition. Following is a six-year Capital Improvement Program (CIP) Project Schedule for each requesting department/division. In addition to the Airport fund (AP), the CIP also includes prof ects funded by the Local Option Gas Tax (LOGY), Discretionary Sales Tax (DST), Recreation Impact Fee (RIF), developer contribution, debt financing, as well as State and Federal Grants. It is a listing of projects needed for replacement or improvement of the City's major equipment, facilities, roadways, and structures. 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. The timing of projects identified may be altered from year to year to meet changing circumstances. 209 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS List of Projects Police Department Police Vehicle Replacement Parks & Recreation Riverview Park Upgrade Barber Street Sports Complex Baseball Field Lighting New Park - Azine Terrace New Park -Keen Terrace New Park -Barber St. & Acorn New Park -Carnival & Periwinkle New Park -Celtic & Crown Stormwater 1/4 Round Swale Rehab Stormwater Drainage Project Engineering Blossom Ditch Phase II Easy St. Renovation Street Repaving Pedestrian Bridges 512 Corridor Improve. Indian River Dr./Main St. Project Schumann & Barber Intersection Powerline Road North Sidewalk/Bike Paths Golf Course New Clubhouse Airport Construct T-Hangars Construct Perimeter Road Construct Access Road Construct Taxilanes Construct Corporate Hangars Construct Taxiway "C" Total FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-1 l FY 2011-12 FY 2012-13 Total $ 385,000 $ 385,000 $ 385,000 $ 385,000 $ 385,000 $ 385,000 $ 2,310,000 10,000 - - - - - 10,000 - 230,000 - - - - 230,000 - 50,000 - - - - 50,000 - 50,000 - - - - 50,000 - - 50,000 - - - 50,000 - - - 50,000 - - 50,000 - - - - 50,000 - 50,000 250,000 250,000 250,000 250,000 - - 1,000,000 568,444 - - - - - 568,444 500,000 - - - - - 500,000 150,000 - - - - - 150,000 95,000 120,000 120,000 120,000 150,000 150,000 755,000 200,000 200,000 200,000 - - - 600,000 279,528 - - - - - 279,528 500,000 - - - - - 500,000 - 1,500,000 - - - - 1,500,000 - - 1.,250,000 - - - 1,250,000 - - 100,000 125,000 150,000 150,000 525,000 - - - - 1,000,000 - 1,000,000 800,000 - - - - - 800,000 - 800,000 - - - - 800,000 - 800,000 - - - - 800,000 - - - 800,000 - - 800,000 - - - 600,000 - - 600,000 - - - - - 2,325,000 2,325,000 ~ $3,737,972 $4,385,000 $2,355,000 $2,330,000 $1,735,000 $3,010,000 $ 17,552,972 ~ 210 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 Total Grouped by Department Police Department $ 385,000 $ 385,000 $ 385,000 $ 385,000 $ 385,000 $ 385,000 $ 2,310,000 Public Works Department Parks & Recreation 10,000 330,000 50,000 50,000 50,000 - 490,000 Stormwater 818,444 250,000 250,000 250,000 - - 1,568,444 Engineering Department Engineering 1,724,528 1,820,000 1,670,000 245,000 300,000 300,000 6,059,528 Golf Course - - - - 1,000,000 - 1,000,000 Airport 800,000 1,600,000 - 1,400,000 - 2,325,000 6,125,000 Total by Departments • ~ : 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 • Grouped by Function Public Safety 385,000 385,000 385,000 385,000 385,000 385,000 2,310,000 Transportation 2,524,528 3,420,000 1,670,000 1,645,000 300,000 2,625,000 12,184,528 Parks & Recreation 10,000 330,000 50,000 50,000 1,050,000 - 1,490,000 Physical Environment 818,444 250,000 250,000 250,000 - - 1,568,444 ~ • ~ 3,737,972 4,385,000 2,355,000 2,330,000 1,735,000 3,010,000 17,552,5 Grouped by Funding Source DST $ 2,006,870 $ 2,565,000 $ 1,921,000 $ 635,000 $ 385,000 $ 385,000 $ 7,897,870 LOGT 245,000 120,000 220,000 245,000 300,000 300,000 1,430,000 Recreation Impact Fees 510,000 100,000 50,000 50,000 50,000 - 760,000 Airport Operating Revenues - 320,000 - 280,000 - 37,500 637,500 Golf Course Debt Proceeds - - - - 1,000,000 - 1,000,000 Grants 816,102 1,280,000 - 1,120,000 - 2,287,500 5,503,602 Developer Contribution 160,000 - 164,000 - - - 324,000 Total Funding Sources ' ~ 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 211 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Recreation Option Impact Debt Developer Gas Tax DST Fees Airport Grants Financing Contribution Total FISCAL YEAR 2007/2008 Police Department Police Vehicle Replacement g sss,ooo ~ sss,ooo Parks & Recreation Riverview Park Upgrade g to,ooo g io,ooo Stormwater 1/4 Round Swate Rehab g 250,000 g zso,ooo Stormwater Drainage $ 56s,aaa g 56s,aaa Engineering Blossom Ditch Phase II $ soo,ooo $ 500,000 Pedestrian Bridges $ 200,000 g zoo,ooo Easy St. Renovation $ iso,ooo g iso,ooo Street Repaving ~ 95,000 ~ 95,000 512 Corridor Improv. $ ~o3,a26 g t76,toz g z~9sza Indian River Dr./Main St. ~ 500,000 $ 500,000 Airport Construct T-Hangars ~ 6ao,ooo $ ~6o,000 $ soo,ooo Total FY 2007/2008 ~ ~ ~ ~ ~ ~ ~~ ~ . ~ ~ ~ , 212 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Recreation Option Impact Debt Developer Gas Tax DST Fees Airport Grants Financing Contribution Total FISCAL YEAR 2008/2009 Police Department Police Vehicle Replacement $ 3ss,ooo $ 3ss,ooo Parks & Recreation B.S.S.C. Baseball Field Lighting $ z3o,oo0 $ 230,000 New Park - Azine Terrace $ so,ooo $ so,ooo New Park -Keen Terrace $ so,ooo $ so,ooo Stormwater 1/4 Round Swale Rehab $ zso,ooo $ zso,ooo Engineering Street Repaving $ izo,ooo $ i2o,oo0 Pedestrian Bridges $ zoo,ooo $ zoo,ooo Schumann & Barber Intersection $ isoo,aoo $ ~soo,ooo Airport Construct Perimeter Rd. $ t6o,oo0 $ 6ao,ooo $ aoo,ooo Construct Access Road $ t6o,oo0 $ bao,ooo $ soo,ooo Total FY 2008/2009 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ : ~ ~ i ~ ~ 213 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Recreation Option Impact Debt Developer Gas Tax DST Fees Airport Grants Financing Contribution Total FISCAL YEAR 2009/2010 Police Department Police Vehicle Replacement Parks & Recreation New Park-Barber & Acorn Terrace Stormwater 1/4 Round Swale Rehab Engineering Sidewalk/Bike Paths Street Repaving Pedestrian Bridges Powerline Road North Total FY 2009/2010 $ 385,000 $ 385,000 $ so,ooo $ so,ooo $ zso,ooo ~ zso,ooo ~ too,ooo $ ~oo,ooo $ 120,000 $ ~zo,ooo ~ zoo,ooo ~ 200,000 $ 1,086,000 $ 164,000 $ 1,250,000 214 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Recreation Option Impact Debt Developer Gas Tax DST Fees Airport Grants Financing Contribution Total FISCAL YEAR 2010/2011 Police Department Police Vehicle Replacement $ 3as,ooo ~ sas,ooo Parks & Recreation New Park -Carnival & Periwinkle $ so,ooo $ so,ooo Stormwater 1/4 Round Swale Rehab ~ zso,ooo $ 2so,ooo Engineering Sidewalk/Bike Paths ~ ~2s,ooo ~ t2s,ooo Street Repaving ~ tzo,ooo ~ izo,ooo Airport Construct Taxilanes ~ i6o,oo0 ~ 6ao,ooo ~ soo,ooo Construct Corporate Hangars $ i2o,oo0 $ aso,ooo $ 600,000 Tota1FY2010/2011 ~~ ~~~ ~ ~~~ •~ ~~~ ~ ~~ ~ ~ ~ 215 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Recreation Option Impact Debt Developer Gas Tax DST Fees Airport Grants Financing Contribution Total FISCAL YEAR 201]/2012 Police Department Police Vehicle Replacement Parks & Recreation New Park -Celtic & Crown Engineering Sidewalk/Bike Paths Street Repaving Golf Course Club House Total FY 201]/2012 $ 385,000 $ 385,000 $ 50,000 $ 50,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ ~,ooo,ooo ~ i,ooo,ooo 11 ~ ~ ~ ~ ~~~ ~~~ ~~ 216 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Recreation Option Impact Debt Developer Gas Tax DST Fees Air ort Grants Financing Contribution Total FISCAL YEAR 2012/2013 Police Department Police Vehicle Replacement ~ sss,ooo ~ 3ss,ooo Engineering Sidewalk/Bike Paths $ iso,ooo ~ ~so,ooo Street Repaving $ tso,ooo $ tso,ooo Airport Construct Taxiway "C" $ 3~soo ~ z,za~soo ~ z,3zs,ooo Total FY 2012/2013 ~ ~ ~ ~ : ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ Grand Total ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ 217 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2008-13 GTY OF HOME OF PELICAN ISLAND This Page Intentionally Left Blank 218 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS POLICE DEPARTMENT Project Name FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 Total Police Vehicle Replacement $385,000 $385,000 $385,000 $385,000 $385,000 $385,000 $ 2,310,000 Department Total 219 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 CAPITAL IMPROVEMENT PROJECT DETAIL POLICE EPARTMENT Project Name: Funding Source: Justification: Project Costs: Police Vehicle Replacement Project Description: DST Police vehicle replacement plan. FY 07/08 -replace 10 high mileage, high maintenance vehicles from 2000, 2001, and 2002. FY 08/09 -replace 10 high mileage, high maintenance vehicles from 2003 and 2004. FY 09/10 -replace 10 high mileage, high maintenance vehicles from 2005. FY 10/11 -replace 10 high mileage, high maintenance vehicles from 2006. FY 11/12 -replace 10 high mileage, high maintenance vehicles from 2007and 2008. FY 12/13 -replace 10 high mileage, high maintenance vehicles from 2007and 2008. The price of a new police vehicle is estimated to be $38,500. FY 07-08 FY 08-09 FY 09-10 FY 10-11 $385,000 $385,000 $385,000 $385,000 Operating Impact: ~$2s,ooo~ ~$2s,ooo~ ~$2s,ooo~ ~$2s,ooo~ Project FY 11-12 FY 12-13 Total $385,000 $385,000 $2,310,000 ~$2s,ooo~ ~$2s,ooo> ($lso,ooo~ 220 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS PUBLIC WORKS DEPARTMENT Project Name FY 2007-08 FY 2008-09 FY 2009-10 FY_2010-11 FY 2011-12 FY 2012-13 Total ' : '- • ~ • Riverview Park Upgrade $ 10,000 $ - $ - $ - $ - $ - $ 10,000 Barber Street Sports Complex Baseball Field Lighting - 230,000 - - - - 230,000 New Park - Azine Terrace - 50,000 - - - - 50,000 New Park -Keen Terrace - 50,000 - - - - 50,000 New Park -Barber St. & Acorn Terrace - - 50,000 - - - 50,000 New Park -Carnival & Periwinkle - - - 50,000 - - 50,000 New Park -Celtic & Crown - - - - 50,000 - 50,000 I~ • • $ 10.000 $ 330,000 $ 50.000 ~ 50.000 ~ 50.000 ~ - ~ 490.OOC 1/4 Round Swale Rehab $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ - $ - $1,000,000 Stormwater Drainage Project 568,444 - - - - - 568,444 Division Total : : ~ ~ 1 1 1 1 1 1 11 1 111 • : 221 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 CAPITAL IMPROVEMENT PROJECT DETAIL PARKS AND RECREATION DIVISION Project Name: Funding Source: Justification Riverview Park U rades Project Descri tion: Recreation Impact Fees -All Zones Upgrades include painting, fountain, irrigationsystem, and new turf. This is recommended by the Parks and Recreation Advisory Board. Project Costs: FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 $10,000 $0 $0 $0 $0 $0 Operating Impact: $0 $500 $500 $500 $500 $50~ Project Total $10,000 $2,500 Project Name: Funding Source: Justification: B.S.S.C. Baseball Li htin Project Descri tion: DST Replace all frames and light fixtures on all four fields Current light fixtures are old and rusty and will become a safety hazard if not replaced Project Costs: FY 07-08 FY 08-09 FY 09-10 $0 $230,000 Operating Impact: $0 $0 $0 FY 10-11 222 Project FY 11-12 FY 12-13 Total $230,000 $0 $0 $0 $0 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 CAPITAL IMPROVEMENT PROJECT DETAIL PARKS AND RECREATION DIVISION -CONTINUED Project Name: Funding Source: Justification: New Park - Azine Terrace Project Descri tion: Recreation Impact Fees The construction includes planting trees, fitness trail with stations, benches. The operating impact includes maintenance costs. This is based on Parks and Recreation Advisory Board's recommendation. Project Costs: FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 $0 $50,000 $0 $0 $0 $0 Operating Impact: $0 $S00 $500 $500 $500 $500 Project Total $50,000 $2,500 Project Name: Funding Source: Justification: New Park -Keen Terrace Project Descri tion: Recreation Impact Fees The construction includes a walking trail, a playground pavilion, benches, and picnic tables. The operating impact includes maintenance costs. This is based on Parks and Recreation Advisory Board's recommendation. Project Costs: FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 $0 $50,000 $0 $0 $0 $0 Operating Impact: $0 $1,000 $1,000 $1,000 $1,000 $1,000 Project Total $50,000 $5,000 223 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 CAPITAL IMPROVEMENT PROJECT DETAIL PARKS AND RECREATION DIVISION -CONTINUED Project Name: Funding Source: Justification: New Park -Barber St. Project Description: Recreation Impact Fees Anew park at Barber Street and Acorn Terrace. The construction includes a dog park with fencing and a dog exercise trail. The operating impact includes regular maintenance costs. This is based on Parks and Recreation Advisory Board's recommendation. Project Costs: Project FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 Total $0 $0 $50,000 $0 $0 $0 $50,000 Operating Impact: $0 $0 $1,000 $1,000 $1,000 $1,000 $4,000 Project Name: Funding Source: Justification: New Park -Carnival & Periwinkle Project Descri tion: Recreation Impact Fees Anew park at Carnival and Periwinkle. The construction includes a playground, a small pavilion, picnic tables, and benches. The operating impact includes regular maintenance costs. This is based on Parks and Recreation Advisory Board's recommendation. Project Costs: FY 07-08 FY 08-09 FY 09-10 $0 $0 $0 Operating Impact: $0 $0 $0 FY 10-11 $50,000 $500 224 Project FY 11-12 FY 12-13 Total $0 $0 $50,000 $500 $500 $1,500 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 CAPITAL IMPROVEMENT PROJECT DETAIL PARKS AND RECREATION DIVISION -CONTINUED Project Name: Funding Source: Justification: Project Costs: New Park -Celtic & Crown Project Descri tion: Recreation Impact Fees The construction includes a playground, a small pavilion, picnic tables, and a walking trail. The operating impact includes regular maintenance costs. This is based on Parks and Recreation Advisory Board's recommendation. FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 $0 $0 $0 $0 $50,000 $0 Operating Impact: $0 $0 $0 $0 $500 $500 Project Total $50,000 $1,000 225 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 CAPITAL IMPROVEMENT PROJECT DETAIL STORMWATER DIVISION Project Name: Funding Source: Justification 1/4 round Swale Rehab Project Descri tion: Discretionary Sales Tax 1/4 round annual Swale rehabilitation project This will allow the city to upgrade the current Swale system to allow for better drainage and keep the residents from allowing the grass to become overgrown and block the flow of water in the Swale. Project Costs: Project FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 Total $250,000 $250,000 $250,000 $250,000 $0 $0 $1,000,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: Stormwater Draina e Project Project Descri tion: Discretionary Sales Tax Stormwater Drainage issues. Project will be identified in FY 2007-08. Project Costs: FY 07-08 FY 08-09 FY 09-10 $568,444 $0 $0 Operating Impact: $0 $0 $0 FY 10-11 $0 $0 226 Project FY 11-12 FY 12-13 Total $0 $0 $568,444 $0 $0 $0 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS ENGINEERING DEPARTMENT Project Description FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-ll FY 2011-12 FY 2012-13 Total Blossom Ditch Phase II $ 500,000 $ - $ - $ - $ - $ - $ 500,000 Easy St. Renovation 150,000 - - - - - 150,000 Street Repaving 95,000 120,000 120,000 120,000 150,000 150,000 755,000 Pedestrian Bridges 200,000 200,000 200,000 - - - 600,000 512 Corridor Improve. 279,528 - - - - - 279,528 Indian River Dr./Main St. Project 500,000 - - - - - 500,000 Schumann & Barber Intersection - 1,500,000 - - - - 1,500,000 Powerline Road North - - 1,250,000 - - - 1,250,000 Sidewalk/Bike Paths - - 100,000 125,000 150,000 150,000 525,000 Division Total ~ ~ : : 1 1 1 1 ~ 1 111 ~ 1 1 1 1 1 1 1 1 1 1 1 1 1 . 1 ' 227 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 CAPITAL IMPROVEMENT PROJECT DETAIL ENGINEERING Project Name: Funding Source: Justification: Blossom Ditch Phase II Project Descri tion: Discretionary Sales Tax There are two basic options to this project: (1) Clean, realign, and stabilize the entire ditch (distance of approximately 3000+ LF) or (2) Do so in sections. Phase II is to do the entire ditch. Blossom Ditch from Roseland Road westward to Gardenia Street has eroded into adjacent residential lots over the past 15 years or more and has required remedial action for some time. This project is to address that. Project Costs: FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 $500,000 $0 $0 $0 $0 $0 Operating Impact: $0 $0 $0 $0 $0 $0 Project Total $500,000 $0 Project Name: Funding Source• Justification: Eas Street Project Descri tion: Local Option Gas Tax $150,000 The prospective plan is to widen and raise the mile-long street while improving the stormwater drainage system and providing new sidewalks /bike paths. The existing Easy Street (approximately one mile long) is a two-lane main connection and collector street between Main Street and Sebastian Blvd. (CR-512). It is in advanced stages of deterioration fro traffic and the elements and requires comprehensive renovation. Raising and widening the existing roadway from 19 feet to 22 feet wide will enhance public safety and lesson periodic maintenance needs. The project was started in FY 2006-2007. The additional funding from LOGT in FY 2007-2008 will bring the total project cost to $862,671 and will complete the project as planned. The total project is 30.4% funded by LOGT and 69.6% funded by DST. Project Costs: FY 07-08 $150,000 Operating Impact: $0 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Project Total $150,000 $0 228 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 CAPITAL IMPROVEMENT PROJECT DETAIL ENGINEERING -CONTINUED Project Name: Funding Source: Justification: Street Pavin Project Descri tion: Local Option Gas Tax Annual street paving program: The Engineering and Public Works Departments regularly identify and prioritize City streets needing repaving. A running list is kept of such streets. In some cases remediation requires recycling of existing asphalt as new base with a new overlay of asphalt on top. In other cases where the base is still in acceptable condition, only an new asphalt overlay is provided on top of the existing roadway. The City has approximately 150 miles of asphalt-paved streets that require periodic repaving due to deterioration from traffic and the elements. Funding is provided annually for the ongoing im lementation of this ro ram. Project Costs: FY 07-08 $95,000 Operating Impact: $0 Project FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 Total $120,000 $120,000 $120,000 $120,000 $150,000 $725,000 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: Pedestrian Brid es Project Descri tion: Discretionary Sales Tax Provide pedestrian bridges over waterways. Identify, prioritize, and provide needed improvements on an annual basis as funding allows. The City has at least four (4) existing locations where two-lane vehicle bridges cross over canal waterways that need additional parallel access-ways for pedestrians and bicycles. The current situation is seen as a safety hazard for pedestrians and bike-riders and can be alleviated by providing parallel pedestrian bridges separated from the roadways over the existing bridges. Project Costs: FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 $200,000 $200,000 $200,000 $0 $0 $0 Operating Impact: $0 $0 $0 $0 $0 $0 Project Total $600,000 $0 229 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 CAPITAL IMPROVEMENT PROJECT DETAIL ENGINEERING -CONTINUED Project Name: Funding Source: Justification 512 Corridor Project Descri tion: DST 37% Improve the 512 corridor through landscaping and pedestrian FDOT 63% amenties (crosswalks) at key intersections of Roseland Road, Barber St., Fleming St., Wimbrow Dr., Easy St., and Delaware Dr.. This project includes landscaping and the installation of 230 linear feet of concrete sidewalks that are 8 feet wide and 8 inches deep, impressed with a brick pattern at six (6) intersections. The landscaping will adhere to standards for both site triangle visibility requirements and clear recovery zone distance requirements. Trees have been selected by local experts and are suited for the soil conditions. The landscaping will enhance an area that is approximately 4 miles long and will be maintained in perpetuity by City crews. Project Costs: FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 $279,528 $0 $0 $0 $0 $0 Operating Impact: $0 $500 $500 $500 $500 $500 FY 10-11 FY 11-12 FY 12-13 $0 $0 $0 Project Name: Funding Source: Justification Indian River Dr./Main Street Project Descri tion: Recreation Impact Fees Additional funding for the Community Redevelopment Agency Indian River Drive/Main Street project Additional funding needed to complete the project. Project Costs: FY 07-08 FY 08-09 FY 09-10 $500,000 $0 $0 Operating Impact: $0 $0 $0 Project Total $2,500 $0 Project Total $0 $0 $0 $0 $0 230 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 CAPITAL IMPROVEMENT PROJECT DETAIL ENGINEERING -CONTINUED Project Name: Funding Source: Justification: Schumann & Barber Intersection Project Descri tion: Discretionary Sales Tax The comprehensive improvement to the Schumann /Barber Street intersection, particularly for east /west traffic on Barber and for south /north traffic south of the intersection on Schumann connecting with the unincorporated County area to the south. The Schumann /Barber intersection is a primary focal point for increasing traffic and congestion on the south side of the City and will continue to be a "choke-point" with increased population and growth. The intersection needs comprehensive enlargement and renovation to handle both current and projected future traffic flow. Project Costs: Project FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 Total $0 $1,500,000 $0 $0 $0 $0 $1,500,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: Sidewalk/Bike ath Project Descri tion: Local Option Gas Tax Annual sidewalk/bikepath program: The City has a stated longterm objective to provide sidewalks and bikepaths throughtout the community. The program is funded on an annual basis and improvements are provided as funding allows. The roadway system within the City is predominantly characterized by two-lane asphalt-paved streets with stormwater swales on each side but with few sidewalks /bikeways. Adding sidewalks /bike paths on at least one side of major streets will increase traffic safety and enhance mobility for pedstrians and bike-riders. Project Costs: FY 07-08 $0 Operating Impact: $0 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 $0 $100,000 $125,000 $150,000 $150,000 $0 $0 $0 $0 $0 Project Total $525,000 $0 231 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 CAPITAL IMPROVEMENT PROJECT DETAIL ENGINEERING -CONTINUED Project Name: Funding Source: Justification: Project Costs: Fv m_nR Power Line Road North Project Descri tion: Developer Contribution - Design and construct approximately 1/2 mile of two-lane paved road $164,000 from the current end point of the paved Powerline North road at the DST $1,086,000 Ashbury project entrance southward to its connection with Sebastian Boulevard (CR-512). The connection on the south requires collaboration with Indian River County regarding the connection to CR-512 and with the IRC School Board regarding their property, facilities, and close-by existing entrance to the elementary school adjacent to that location. This project is along-planned connection between Main Street and CR-512 that will enhance traffic flow between CR-512 and the northern sector of the City that includes Main Street, the City Hall Complex, US Post Office, and other significant destinations. $0 Operating Impact: $0 FY 08-09 FY 09-10 FY 10-11 FY 11-12 $0 $1,250,000 $0 $0 $0 $0 $0 $0 Project FY 12-13 Total $0 $1,250,000 $0 $0 232 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS GOLF COURSE Project Description FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 Total New Clubhouse $ - $ - $ - $ - $1,000,000 $ - $ 1,000,000 Deparhnent Total 233 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 CAPITAL IMPROVEMENT PROJECT DETAIL GOLF COURSE Project Name: Funding Source: Justification: Project Costs: New Club House Project Description: Golf Debt The estimated amount of $1,000,000 includes engineering plans, removal of existing building, the temporary facility, and all aspects o new construction. The cost of renovating existing golf shop, offices and restrooms and adding additional 1600 square f to the existing building is approximately $700,000. This could prove to be non-cost effective due several reasons including plumbing and electrical issues, frame construction and evidence of termi and air conditioning issues. Staff recommends this project to be programmed in the plan after the G Course Bonds are paid off. FY 07-08 FY 08-09 FY 09-10 $0 $0 $0 Operating Impact: $0 $0 $0 FY 10-11 $0 $0 234 Project FY 11-12 FY 12-13 Total $1,000,000 $0 $1,000,000 $0 $0 $0 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS AIRPORT Project Description FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-ll FY 2011-12 FY 2012-13 Total Construct T-Hangars 800,000 - - - - - 800,000 Construct Perimeter Road - 800,000 - - - - 800,000 Construct Access Road - 800,000 - - - - 800,000 Construct Taxilanes - - - 800,000 - - 800,000 Construct Corporate Hangars - - - 600,000 - - 600,000 Construct Taxiway "C" - - - - - 2,325,000 2,325,000 I~ - .. .. $ 800,000 $ 1,600,000 $ - $1,400,000 $ - ~ 2,325,000 ~ 6,125,000 235 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 CAPITAL IMPROVEMENT PROJECT DETAIL AIRPORT Project Name: Funding Source: Justification: Construct T-Han ars Project Descri tion: FDOT 80% Private Contribution 20% In conjunction with T-Hanger FDOT funding from FY 07, this will provide for 28-32 new T-Hangers. More hangers are needed at the airport. 40 hangers were constructed in early 2004 that are operated by SheltAir. Those hangers are all leased with a 'waiting list' for prospective tenants. In an effort to serve the public demand for T-Hangers and to provide for an additional revenue stream to the airport, additional hangers are necessary. Project Costs: Project FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 Total $800,000 $0 $0 $0 $0 $0 $800,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification Project Costs: FY 07-08 $0 Construct Access Road Project Descri tion: FDOT 80% Airport 20% Construct infrastructure improvements to include access road, water, sewer, and other utility additions. Future economic development projects require infrastructure improvements to be in-place prior construction. This project will'open up' vacant airport land for expansion. FY 08-09 $800,000 FY 09-10 FY 10-11 $0 $0 $2,000 $2,000 236 Project FY 11-12 FY 12-13 Total $0 $0 $800,000 $2,000 $2,000 $10,000 Operating Impact: $0 $2,000 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 CAPITAL IMPROVEMENT PROJECT DETAIL AIRPORT -CONTINUED Project Name: Funding Source: Justification: Construct Perimeter Road Project Descri tion: FDOT 80% Airport 20% Build an'inside-the-fence' perimeter road. Infrastructure road access is necessary for security enhancement and to complement the Access Road project that is for economic development Project Costs: FY 07-08 $0 Operating Impact: $0 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 $800,000 $0 $0 $0 $0 $2,000 $2,000 $2,000 Project Total $800,000 $2,000 $2,000 $10,000 Project Name: Funding Source: Justification: Construct Co orate Han ars Project Descri tion: FDOT 80% Airport 20% Build'Corporate Hangers' To support forecast increased aviation demand and to provide for airport economic self-sufficiency additional hanger space is necessary. These hangers are to house twin and large single engine aircraft. Project Costs: FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 $0 $0 $0 $600,000 $0 Operating Impact: $0 $0 $0 $0 $0 Project FY 12-13 Total $0 $600,000 $0 $0 237 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2013 CAPITAL IMPROVEMENT PROJECT DETAIL AIRPORT -CONTINUED Project Name: Funding Source: Justification: Construct Taxi-lanes Project Descri tion: FDOT 80% Airport 20% Construct 2 taxi-lanes into north infield. 2002 Airport Master Plan calls for additional taxi-lanes to support forecast aviation development in north infield area. Project Costs: FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 $0 $0 $0 $800,000 $0 $0 Operating Impact: $0 $0 $0 $0 $0 $0 Project Total $ 800,000 $0 Project Name: Funding Source: Justification: Construct Taxiwa C Project Descri tion: FAA 96.7742% Construct Taxiway FDOT 1.6129% Airport 1.6129% Primary R/W 4-22 needs to have afull-length parallel taxiway. Addition of this taxiway will eliminate the need to 'back taxi' on any portion of R/W 4-22. This will enhance safety and the ability of the primary runway to accommodate more aircraft. Project Costs: FY 07-08 FY 08-09 FY 09-10 FY 10-11 $0 $0 $0 $0 Operating Impact: $0 $0 $0 $0 Project FY 11-12 FY 12-13 Total $0 $2,325,000 $2,325,000 $0 $0 $0 238 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET SCHEDULE ONE SUMMARY OF MILEAGE RATES AND TAX COLLECTIONS Fiscal Year Millage Rate 1986 4.9972 1987 5.6440 1988 6.1440 1989 6.6440 1990 6.4400 1991 6.5000 1992 6.6320 1993 6.4410 1994 6.9000 1995 6.9000 1996 6.9000 1997 6.9000 1998 6.9000 1999 6.5000 2000 5.0000 2001 5.0000 2002 4.5904 2003 4.5904 2004 4.5904 2005 4.5904 2006 3.9325 2007 3.0519 2008 3.0519 Tax Collection $838,068 $1,025,054 $1,265,974 $1,599,100 $1,658,583 $1,755,315 $2,054,356 $2,122,641 $2,372,649 $2,461,390 $2,619,790 $2,664,153 $2,810,622 $2,729,769 $2,323,566 $2,514,960 $2,526,276 $2,752,423 $3,169,977 $3,729,917 $4,301,498 $4,510,500 $4,551,545 Estimated Estimated 239 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET SCHEDULE TWO LONG TERM DEBT SERVICE DETAIL Date of Bond Description Issue Principal Interest Revenue Bonded Debts $2,435,000 Recreational Facilities Improvement and Refunding Revenue Bonds, Series 2001 $9,500,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003 $5,630,000 Stormwater Utility Revenue Bonds, Series 2003 $2,125,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003A Notes Payable $3,268,890 Paving Improvements Promissory Notes Total Debt Service Payments 3/2001 $270,000 $41,090 4/2003 $565,000 $269,819 11/2003 $245,000 $191,873 12/2003 $135,000 $63,800 8/1998 $233,595 $66,405 1 448 59 632 987 240 FY 2007-08 Total Debt Service $311,090 $834,819 $436,873 $198,800 $300,000 2 081 582 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE $2,435,000 Recreational Facilities Improvement and Refunding Revenue Bonds, Series 2001 Date Princi al Interest Total Fiscal Year Total 10/01/2007 04/01/2008 $270,000 $0 $23,245 $17,845 $293,245 $17,845 $311,090 10/01/2008 04/01/2009 $280,000 $0 $17,845 $12,245 $297,845 $12,245 $310,090 10/01/2009 04/01/2010 $290,000 $0 $12,245 $6,300 $302,245 $6,300 $308,545 10/01/2010 $300,000 $6,300 $306,300 $306,300 Total 1,140,000 $96,025 $1,236,025 $1,236,025 241 1CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE -CONTINUED $9,500,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003 Date Princi al Interest Total Fiscal Year Total 10/01/2007 $0 $134,909.38 $134,909.38 04/01/2008 $565,000 $134,909.38 $699,909.38 $834,818.76 10/01/2008 $0 $126,434.38 $126,434.38 04/01/2009 $585,000 $126,434.38 $711,434.38 $837,868.76 10/01/2009 $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 $7,405,000 $1,791,166.36 $9,196,166.36 $9,196,166.36 242 (CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGETI SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE -CONTINUED $5,630,000 Stormwater Utility Revenue Bonds, Series 2003 Date Principal Interest Total Fiscal Year Total 11/01/2007 $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 $4,815,000 $1,771,415.00 $6,586,415.00 $6,586,415.00 243 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE -CONTINUED $2,125,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003A Date Princi al Interest Total Fiscal Year Total 10/01/2007 $0 $31,900.00 $31,900.00 04/01/2008 $135,000 $31,900.00 $166,900.00 $198,800.00 10/01/2008 $0 $30,043.75 $30,043.75 04/01/2009 $135,000 $30,043.75 $165,043.75 $195,087.50 10/01/2009 $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 $192,400.00 $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 $1,740,000 $425,912.50 $2,165,912.50 $2,165,912.50 244 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE -CONTINUED $3,268,890 Paving Improvements Promissory Notes Date Princi al Interest Total Fiscal Year Total 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 $1,566,994.49 $233,005.51 $1,800,000.00 $1,800,000.00 245 f CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET] SCHEDULE FOUR LEASE PAYMENTS SCHEDULE Lease Description FY 2007-08 FY 2008-09 FY 2009-10 FY ZO10-11 FY 2011-12 Business-type Activities: Golf Carts Operating Lease $71,820.48 $71,820.48 $132,074.92 $0.00 $0.00 Airport Land Lease $175,000.00 $175,000.00 $175,000.00 $250,000.00 $250,000.00 Total Business-type Activities Annual Lease Payments $175,000.00 $175,000.00 $175,000.00 $250,000.00 $250,000.00 Governmental-type Activities: Construction Equipment $154,693.39 $0.00 $0.00 $0.00 $0.00 Total Governmental-type Activities Annual Lease Payments $154,693.39 $0.00 $0.00 $0.00 $0.00 246 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET SCHEDULE FIVE SIX YEAR CAPITAL OUTLAY SCHEDULE SUMMARY EXPENDITURES PER FISCAL YEAR DEPARTMENT 2oo7-os 2oos-o9 zoo9-l0 2oto-11 2011-12 2012-13 TOTAL GENERAL FUND 010021 MANAGEMENT INFO SERVICES $ - $ 25,000 $ 25,000 $ - $ - $ - $ 50,000 010045 CODE ENFORCEMENT 18,000 - - - - - 18,000 010040 POLICE SPECIAL OPERATIONS - 7,900 - - - - 7,900 010041 POLICE ADMINISTRATION 15,000 - 45,000 - - - 60,000 010043 POLICE UNIFORM DNISION 24,000 18,500 26,000 11,000 - - 79,500 010047 POLICE DETECTNE DNISION - 4,200 3,000 - - - 7,200 010048 SUPPORT SERVICES DIVISION - 15,500 - - - - 15,500 010049 POLICE DISPATCH DIVISION - 4,000 - - - - 4,000 010051 ENGINEERING 35,587 13,775 - - - - 49,362 010052 ROADS AND DRAINAGE - 55,000 - 25,000 25,000 25,000 130,000 010053 STORMWATER UTILITY DNISION 35,000 - 35,000 - - - 70,000 010054 GARAGE - 30,000 30,000 - - - 60,000 010057 PARKS AND RECREATION 16,500 21,500 - - - - 38,000 010059 CEMETERY 16,500 47,000 - - - - 63,500 TOTAL GENERAL FUND $ 160,587 $ za2,37s $ 16a,ooo $ 36,000 $ 25,000 $ zs,ooo $ 652,962 GOLF COURSE FUND 410110 GOLF COURSE ADMINISTRATION $ 10,000 $ - $ - $ - $ - $ - $ 10,000 410120 GOLF COURSE GREENS 32,000 42,000 45,000 22,000 24,000 - 165,000 TOTAL GOLF COURSE FUND $ az,ooo $ a2,ooo $ as,ooo $ 22,000 $ 24,000 $ - $ 175,000 TOTAL ALL FUNDS $ 202,587 $ 284,375 $ 209,000 $ 58,000 $ 49,000 $ 25,000 $ 827,962 247 DEPARTMENT 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 TOTAL 010021 MIS Fiber installation $ - $ 5,000 $ 5,000 $ - $ - $ - $ 10,000 Servers and NAS replacement - 10,000 10,000 - - - 20,000 Network GB switches - 10,000 10,000 - - - 20,000 $ - $ 25,000 $ 25,000 $ - $ - $ - $ 50,000 010045 CODE ENFORCEMENT Truck replacement $ 18,000 $ - $ - $ - $ - $ - $ 18,000 $ 18,000 $ - $ - $ - $ - $ - $ 18,000 POLICE DEPARMENT 010040 PD SPECIAL OPERATIONS Motorcycle video system (1) $ - $ 5,300 $ - $ - $ - $ - $ 5,300 Motorcycle redar(1) - 2,600 - - - - 2,600 $ - $ 7,900 $ - $ - $ - $ - $ 7,900 010041 PD AMINISTRATION Sally port gate replacement $ 15,000 $ - $ - $ - $ - $ - $ 15,000 Parking lot expansion - - 45,000 - - - 45,000 $ 15,000 $ - $ 45,000 $ - $ - $ - $ 60,000 010043 PD ROAD PATROL Portable radio replacements (6) $ 24,000 $ - $ - $ - $ - $ - $ 24,000 Digital video cameras (2) - 11,000 11,000 11,000 - - 33,000 Tasers (2) - 2,500 - - - - 2,500 Drying cabinets - 5,000 - - - - 5,000 Laptops replacement - - 15,000 - - - 15,000 $ 24,000 $ 18,500 $ 26,000 $ 11,000 $ - $ - $ 79,500 010047 PD DETECTIVE DIVISION Time lapse digital recorder $ - $ 1,200 $ - $ - $ - $ - $ 1,200 Automatic fingerprint system - 3,000 - - - - 3,000 Electronic wiring devise - - 3,000 - - - 3,000 $ - $ 4,200 $ 3,000 $ - $ - $ - $ 7,200 010048 PD SUPPORT SERVICES Live scan fingerprint system $ - $ 15,500 $ - $ - $ - $ - $ 15,500 Live scan child IDkit - 4,000 - - - - 4,000 $ - $ 1.5,500 $ - $ - $ - $ - $ 15,500 248 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET SCHEDULE SIX SIX YEAR SCHEDULE OF CAPITAL OUTLAY REQUESTS -CONTINUED EXPENDITURES PER FISCAL YEAR 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 010049 PD DISPATCH DIVISION Portable radios (1) $ - $ 4,000 TOTAL $ 4,000 $ - $ 4,000 $ - $ - $ - $ - $ 4,000 010051 ENGINEERING Truck replacement $ 15,471 $ - $ Winch replacement 1,100 - Plan copier replacement 16,616 - Survey equip. replacement 2,400 - Sign Shop plotter - 4,500 AutoCAD Software & license - 9,275 $ 35,587 $ 13,775 $ - $ - $ - $ - $ 15,471 - - - - 1,100 - - - - 16,616 - - - - 2,400 - - - - 4,500 - - - - 9,275 - $ - $ - $ - $ 49,362 010052 ROADS AND MAINTENANCE Pick up truck $ - $ 25,000 $ - $ 25,000 $ 25,000 $ 25,000 $ 100,000 Trailer replacement - 10,000 - - - - 10,000 Jackhammer - 20,000 - - - - 20,000 $ - $ 55,000 $ - $ 25,000 $ 25,000 $ 25,000 $ 130,000 010053 STORMWATER UTI LITY DIVISION Crew cab truck replacement $ 35,000 $ - $ 35,000 $ - $ - $ - $ 70,000 $ 35,000 $ - $ 35,000 $ - $ - $ - $ 70,000 010054 GARAGE Fuel system cleaner $ - $ 5,000 $ - $ - $ - $ - $ 5,000 Plasma cutter - 2,000 - - - - 2,000 Moths engine analyzer - 8,000 - - - - 8,000 Fork lift - 15,000 - - - - 15,000 Car lift - - 10,000 - - - 10,000 Truck lift - - 20,000 - - - 20,000 $ - $ 30,000 $ 30,000 $ - $ - $ - $ 60,000 010057 PARKS AND RECREATION Truck replacement $ 16,500 $ - $ - $ - $ - $ - ] 6,500 Mower - 20,000 - - - - 20,000 Trailer - 1,500 - - - - 1,500 $ 16,500 $ 21,500 $ - $ - $ - $ - $ 38,000 010059 CEMETERY Scissor jack $ 15,000 $ - $ - $ - $ - $ - 15,000 Mower deck 1,500 - - - - - 1,500 Block wall - 47,000 - - - - 47,000 $ 16,500 $ 47,000 $ - $ - $ - $ - $ 63,500 TOTAL GENERAL FUND $ 160,587 $ 242,375 $ 164,000 $ 36,000 $ 25,000 $ 25,000 $ 652,962 249 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET SCHEDULE SIX SIX YEAR SCHEDULE OF CAPITAL OUTLAY REQUESTS -CONTINUED MUNCIPAL GOLF COURSE EXPENDITURES PER FISCAL YEAR 410110 ADMINISTRATION 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 TOTAL Computer hardware & software $ 10,000 $ - $ - $ - $ - $ - $ 10,000 $ 10,000 $ - $ - $ - $ - $ - $ 10,000 410120 GC GREENS Water fountains $ 12,000 $ - $ - $ - $ - $ 12,000 Greens mower 20,000 - - 24,000 - 44,000 Asphalt maintenance parking facilit} - 12,000 - - - - 12,000 Sand pro - 15,000 - - - - 15,000 Tractor - 15,000 - - - - 15,000 Rough & fairway units - - 45,000 - - - 45,000 Rotary Mower - - - 22,000 - - 22,000 $ 32,000 $ 42,000 $ 45,000 $ 22,000 $ 24,000 $ - $ 165,000 TOTAL GOLF COURSE FUI\ $ 42,000 $ 42,000 $ 45,000 $ 22,000 $ 24,000 $ - $ 175,000 TOTAL ALL FUNDS $ 202,587 $ 284,375 $ 209,000 $ 58,000 $ 49,000 $ 25,000 $ 827,962 250 CITY OF SEBASTIAN,. FLORIDA 2007/2008 ANNUAL BUDGE 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 sources that help government officials determine what they think the income or expenses will be. Appropriation from Prior Year Fund Balance (Retained Earnings) -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. Budget - A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing those expenditures. Florida law requires that governments 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 occur during the year, local governments can transfer funds within a budget or raise fees, etc. to keep the budget in balance. CAFR -Comprehensive Annual Financial Report Capital Proiect Fund - A governmental Fund used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds. City of Sebastian Cemetery Trust Fund -The City of Sebastian Cemetery Trust 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. Contingency 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 Fund - A governmental 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. Enterprises -Activities of government, which are operated and accounted for as businesses. Enterprises rely principally on user fees earned by the business to fund operations. In Coty of Sebastian, the Golf Course, Airport, and the Building Department are enterprises. Capital Improvement Program -Governmental agencies set up five-year programs for major costs such as the construction of buildings, land acquisition, road improvements and heavy equipment. Capital expenses are listed separately from operating expenses within the budget document. Capital Outlay -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. Capital 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 financing. Expenditures/Expenses -Cost of goods or services used. FAA -Federal Aviation Administration FDOT -Florida Department of Transportation FEMA -Federal Emergency Management Agency Fiscal year - A 12-month period of time to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. In Florida, the fiscal year for all local governments extends from October 1 to September 30. Franchise Fees -Money collected, usually from a private utility, in exchange for use of a governmental 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. 251 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET Fund - A fiscal and accounting entity with aself-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. 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 government's programs. Fund Balance - A term used to express the equity (assets minus liabilities) of governmental firnds and trust funds. GAAP-Generally Accepted Accounting 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 also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations. The primary authoritative statement on the application of GAAP to state and local governments are National Committee on Governmental Accounting (NCGA) pronouncements. Every government should prepare and publish financial statements in conformity with GAAP. The objective of government GAAP financial reports are different from, and much broader than, the objectives of business GAAP financial 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. Governmental Funds -These funds account for general governmental activities, such as law enforcement, which are largely supported by taxes and fees. They are reported using the current financial resources measurement focus and the modifies accrual basis of accounting. Interfund Transfer -Budgeted amounts transferred from one governmental 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. Millage Rate - A rate expressed in thousands. As used with ad valorem (property) taxes, the rate expresses the dollar of tax per one thousand dollars of taxable valuation. Over Budget -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 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. Reserved Fund Balance -Portion of a fund balance that is not available for appropriation. This usually is due to statutory authority and/or internal policies. 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 Millage Rate -The tax rate necessary to give a governmental 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. SPD -Sebastian Police Department Special Revenue Fund - A governmental 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 shared 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 which 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. 252 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET Under Budget -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. Unreserved Fund Balance -Portion of a fund balance that is available for appropriation. User Fee -The payment of a fee for direct receipt of a public service by the benefiting party. Utility 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. 253 CITY OF SEBASTIAN, FLORIDA 2007/2008 ANNUAL BUDGET CITY OF ,~ ~. .. ,,.. ~ : s _. ,_ .- ~,,,~. - - ~. ~ .~ ~~' ~_ HOME OF PELICAN ISLAND This Page Intentionally Left Blank 254 SCHEDULE EIGHT SEBASTIAN RIVERFRONT REDEVELOPMENT AGENCY, FLORIDA,: RIVERFRONT REDEVELOPMENT AGENCY (CRA) The governing body of the CRA is the Sebastian City Council. All revenues and expenditures related to the Community Redevelopment Agency are accounted for in a special revenue fund included in the City's operation as a component unit. In accordance with Florida Statute 189.418(3), Community Redevelopment Agency (CRA) should adopt a budget by resolution. The budget adoption can not be included as part of City's operating budget. The FY 2007-2008 tax increment revenues for the Riverfront Redevelopment Agency are estimated to be $513,023. The City's General Fund and Indian River County's General fund make tax increment payments to the Riverfront Redevelopment Agency. The estimated tax increment revenues for FY 2007-08 represent a decrease of $39,718 or 7.2% from FY 2006-2007 actual collections. Another source of revenue is interest earnings. COMMUNITY REDEVELOPMENT AGENCY REVENUES Code: 140010 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget TAXES 338200 Tax Increment Revenue -Sebastian 136,705 160,753 178,786 289,762 282,546 256,482 338200 Tax Increment Revenue -Indian River County 114,289 126,886 160,051 303,567 270,195 256,541 TOTAL TAXES 250,994 287,639 338,837 593,329 552,741 513,023 MISCELLANEOUS REVENUE 361100 Interest Income 2,737 8,747 28,500 24,000 30,000 24,000 TOTAL MISCELLANEOUS REVENUE 2,737 8,747 28,500 24,000 30,000 24,000 NON-REVENUE SOURCES 381320 Transfer from Capital Project Fund 0 21,598 0 0 0 0 389991 Fund Balance Carried Forward 0 0 0 669,538 0 187,525 TOTAL NON-REVENUE SOURCES 0 21,598 0 669,538 0 187,525 TOTAL RIVERFRONT REDEVELOPMENT 253,731 317,984 367,337 1,286,867 582,741 724,548 255 SCHEDULE EIGHT 1SEBASTIAN RIVERFRONT REDEVELOPMENT AGENCY, FLORIDA COMMUNITY REDEVELOPMENT AGENCY EXPENDITURES Code: 140051 Account Number Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual Amended FY 06/07 Budget FY 06/07 Projected FY 07/08 Adopted Budget OPERATING EXPENDITURES 533100 Professional Services 5,000 5,000 14,492 8,500 15,000 8,500 533120 Consultants 28,491 0 0 5,000 0 5,000 533201 Admin Svcs Provided by the GF 5,118 7,203 9,086 13,583 13,583 12,826 533400 Other Contractual Services 0 0 3,250 3,250 0 533425 Contract Mowing Services 5,000 0 0 0 0 0 534120 Postage 135 24 0 50 50 50 534315 Public Lighting 11,604 8,453 13,053 13,500 13,500 13,500 534700 Printing and Binding 205 0 0 0 0 0 534830 Special Events Expense 30,037 10,953 31,505 31,566 25,000 33,666 534920 Legal Ads 256 0 71 0 0 0 535200 Departmental Supplies 0 100 0 250 750 750 535410 Dues & Memberships 195 395 395 395 695 695 TOTAL OPERATING EXPENDITURES 86,041 32,128 68,602 76,094 71,828 74,987 CAPITAL OUTLAY AND PROJECTS 606100 Land 0 0 0 395,000 395,000 0 606310 Improvements Other Than Building 0 0 0 1,500 1,500 0 606400 Equipment 0 0 0 99,524 99,524 0 606900 Infrastructure -Yacht Club 0 0 0 29,207 29,207 0 606900 Infrastructure -Indian River Drive Engineering 0 0 0 190,841 190,841 0 TOTAL CAPITAL OUTLAY AND PROJECTS 0 0 0 716,072 716,072 0 GRANTS AND AIDS 820100 Facade/Sign Improvement Program 0 0 0 60,000 60,000 30,000 TOTAL GRANTS AND AIDS 0 0 0 60,000 60,000 30,000 NON-OPERATING 909133 Interfund Trfr to CIP Fund 330 0 0 0 215,401 215,401 619,561 909991 Reserve for Sebastian Gateway Enhancement 0 0 0 90,825 0 0 909993 Reserve for Corridore St. Landscape 0 0 0 96,700 0 0 909990 Unappropriated 0 0 0 31,775 0 0 TOTAL NON-OPERATING 0 0 0 434,701 215,401 619,561 TOTAL RIVERFRONT REDEVELOPMENT 86,041 32,128 68,602 1,286,867 1,063,301 724,548 256 SCHEDULE EIGHT SEBASTIAN RIVERFRONT REDEVELOPMENT AGENCY, FLORIDA CRA Line Item Expenditures Justification Account Number Description 533100 Professional Services FY 2007/08 Proposed Justification $ 8,500 Property Appraiser programing service 533120 Consultant 533201 Admin Services Provided by General Fund 534120 Postage 534315 Public Lighting 534830 Special Events Expense 535200 Departmental Supplies 535410 Due & Membership Total Special Events Expense Estimate breakdown: Concert in the Park ($500/concert) Holiday Tree Display Clambake Advertising Trolly rental for festival Fine Art Festival Advertising Total 5,000 Reserve for consultant 12,826 2.5% of total tax increment revenue estimate 50 Based on projected usage 13,500 Based on FY 2007 projection 33,666 See breakdown below. 750 Based on projected usage 695 Based on FY 2007 actual expenditure $ 74,987 $ 5,000 14,416 8,250 2,400 3,600 $ 33,666 257 SCHEDULE EIGHT 'SEBASTIAN RIVERFRONT REDEVELOPMENT AGENCY, FLORIDA CITY OF This Page Intentionally Left Blank 258