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Home My WebLink AboutAnnual 08-09 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 2008-2009 CITYMANAGEMENT Al Minner City Manager Sally A. Maio, MMC City Clerk Kenneth W. Killgore Finance Director Debra Krueger Human Resources Director Andrea B. Coy Mayor DEPARTMENT HEADS 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 x GOVERNMENT FINANCE OFFICERS ASSOCIATION' Dstin wished g - Bud et Presentotz©n g Award PRESENTED TO City of Sebas-tiara Florida For the ,Fiscal Year Beginning . October 1, 2007 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 2008-2009 ANNUAL BUDGET TABLE OF CONTENTS Page HOW TO READ THE BUDGET .............................. i BUDGET MESSAGE City Manager's Letter of Transmittal ............................ CML-1 BUDGET OVERVIEW Community Profile .................................................... 1 Total Budget Summary .............................................. 4 Summary of Revenues ............................................... 6 Summary of Appropriations ...................................... 12 General Fund Appropriation Comparison by Department/D ivision ............................................. 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 POLICIES Mission Statement ..................................................... 21 Financial Policies ...................................................... 22 Financial Accounting Structure ................................. 31 Organizational Chart ................................................. 35 Budget Calendar ........................................................ 36 Budget Process .......................................................... 37 Pale Public Works: Roads and Maintenance .................................... 115 Stormwater Utility Division .............................. 119 Central Garage .................................................. 123 Parks and Recreation ......................................... 127 Cemetery ........................................................... 131 Facilities Maintenance ...................................... 135 Non-departmental ...................................................... 13 9 Special Revenue Funds Special Revenue Funds Summary .............................. 141 Local Option Gas Tax (LOGT) .................................. 142 Discretionary Sales Tax (DST) .................................. 144 Recreation Impact Fee Fund ...................................... 146 Stormwater Utility Fund ................................................. 147 Law Enforcement Forfeiture Fund ................................ 148 Gang Resistance Education and Training Program (G.R.E.A.T.) ............................................................ 149 Community Redevelopment Agency ...................... 150 Debt Service Funds ......................................................... 153 Discretionary Sales Tax Surtax Revenue Bonds........... 154 Stormwater Utility Revenue Bonds .............................. 155 Capital Project Funds BUDGET DETAIL General Fund .............................................................. 39 General Fund Department Budgets: City Council ......................................................... 49 City Manager ....................................................... 53 City Clerk ........................................................ 57 City Attorney ....................................................... 61 Finance ................................................................. 65 Management Information Systems ....................... 71 Human Resources ................................................ 75 Growth Management ............................................ 81 Code Enforcement ............................................ 85 Police Department: Consolidated Budget for all Divisions And Units .................................................. 89 Administration ................................................. 91 Operations ........................................................ 95 Detective Division ............................................ 99 Support Services Division ................................ 103 Dispatch Unit .................................................... 107 Engineering .......................................................... 111 Capital Improvement Fund Introduction ....................... 157 Capital Improvement Fund Revenues by Source and Expenditures by Type .............................................. 158 Capital Improvements by Project & Funding Source ... 160 Capital Improvement Project Detail .............................. 161 Enterprise Funds Golf Course Fund ............................................................ 165 Administration Division ................................................ 167 Greens Division ............................................................ 171 Carts Division ............................................................... 174 Airport Fund ..................................................................... 177 Building Department ........................................................ 183 CAPITAL IMPROVEMENT PROGRAM ................. 189 SCHEDULES Schedule One -Summary of Millage Rates and Tax Collections .................................................................... 215 Schedule Two - Long-term Debt Service Detail .............. 216 Schedule Three -Debt Service Payment Schedule .......... 217 Schedule Four - Lease Payment Schedule ....................... 222 Schedule Five - Six Year Capital Outlay Summary ....... 223 Schedule Six -Six Year Capital Outlay Request........... 224 Schedule Seven -Glossary ............................................. 227 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2008-2009 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 the budget transmittal letter from the City Manager. The letter addresses 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 the budget. Budget Detail -This section is broken down by fund types: • General Fund -This section provides detailed general fund revenue analysis and departmental/division budget information on services, goals and objectives, performance measures, staffing, and expenditures by line item. General Fund is the main operating fund of the City and includes traditional municipal activities, such as public safety, public works and recreation. • Special Revenue Funds -This section provides description of each individual fund as well as detailed line item budget information. These funds account for revenues dedicated or restricted to specific uses. • Debt Service Funds -This section provides description of each individual fund as well as detailed line item budget information. These funds account for transactions associated with the City's long-term debt. • Capital Project Funds -This section provides detailed budget information on funding sources and project appropriation (uses) for all FY 2008/09 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 by line item. These funds are expected to be self-supporting and include the City's Airport, Golf Course and Building Department. 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 2009-2014. 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 Glossary helps translate some of the budget language into plain English. 1 CfiY OF - _~,:~ HOME OF PELICAN ISLAND 1225 MAIN STREET • SEBASTIAN, FLORIDA 32958 August 15, 2008 TELEPHONE: (772) 589-5330 • FAX (772) 589-5570 The Honorable Mayor Andrea Coy and City Council City of Sebastian 1225 Main Street, City Hall Sebastian, Florida, USA Re: Fiscal Year 2009 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 2008/09 Budget. This year's budget theme is a continuation of the challenge we face to fund desired City programs, while managing significant revenue reductions. Above our own goal to be conservative and find ways to do more with less, FY 09 brings a referendum mandate to continue in a policy of financial conservatisms via the passage of Amendment #1. What makes this task challenging is that amid mandated ad valorem tax reform, the national and state economy has slowed down bringing the added financial burden of reducing spending while major revenues such property values and sales/gas taxes are showing significant downward trends. All these issues have combined to create the "perfect budget storm" for FY 2008/09. Our good financial planning last year, when we surpassed the State Legislative mandate to meet roll back, placed Sebastian in a positive position to handle Amendment #1. Our insight to stay ahead of the "taxing reform curve" by (1) reducing the workforce through normal attrition; (2) the Employee Early Retirement Incentive Program; (3) keeping capital purchases to a minimum; and, (4) reducing operation budgets has placed the City in a position to consider taxing options for FY 09. In spite of these avenues the choices ahead are difficult and the solutions all have ramifications. The first taxing option and the proposed alternative for the General Fund budget reflects a FY 09 millage at 3.3646. This rate is the highest allowed by the State for this fiscal year, needing a simple majority vote of Council to be adopted without punitive financial consequences imposed by the State. Although this millage rate is an increase from last year's 2.9917, 3.3646 is much lower than the "rolled-back" millage of 3.7060. The rate of 3.7060 would generate the same amount of tax revenue that was received the prior year. However, for most taxpayers, the 3.7060 rate would completely negate the benefits that are expected with the approval of Amendment #1. With Amendment #1, taxable values were reduced by an additional $25,000 homestead exemption, portability was allowed for save-our-homes credits, a new $25,000 exemption for tangible personal property was created and a 10% cap on increases to non- homestead assessed values was implemented. Amendment #1 reductions amounted to a $77,976,503 drop in taxable values within the City, which is a 4.87% decrease. In addition, assessed values dropped 13.48% as a result of declining real estate values. Both these events were partially offset by a 1.2% increase due to new construction and additions to the tax roll. The table below summarizes the change in taxable values from last year: Percent Amount Change FY2008 Taxable Value $1,601,474,712 Revised Assessed Values ($215,917,797) (13.48%) New Construction and Additions $19,994,749 1.25% Amendment 1 Changes ($77,976,503) (4.87%) FY2009 Taxable Value $1,327,575,161 (17.10%) CML-1 Ad Valorem tax revenue comprises 36.8% of the total General Fund and is the largest single source of revenue for the City of Sebastian. Another portion of Amendment #1 placed a cap on the amount we may increase ad valorem taxes in future years to the State-wide change in Personal Income Per Capita. This cap applies unless a higher increase is approved by a super majority of the City Council. In structuring the FY 09 Budget, the document provides as much tax relief as possible, without cutting major services. With the 3.3646 millage, we were able to forecast a balanced General Fund budget with total revenues equal to total expenditures of $11,874,710. In this way, we avoid using unrestricted cash reserves and still allow most taxpayers some of the expected benefits from Amendment #1. As a result, budgeted expenditures were examined and reduced by $231,087. While this may seem like small amount, it is actually very large when considering a reduction has come despite inflation, reform, rising costs and other measures. This reduction was accomplished by continuing to reduce personnel through attrition, extending the Employee Early Retirement Incentive Program, continuing to defer vehicle and equipment replacements and cutting training and reducing other operating account budgets to a bare minimum. In addition, we have not allocated any contingency funds that are usually budgeted to enable transfers to be easily made to handle unexpected events. This will require departments to carefully control spending in order to remain within the total allocated to their operations. There are concerns that while we are limiting vehicle and equipment replacements, we are expecting departments to hold down expenditures for maintenance. This is certain to eventually affect the operational capabilities of these departments and potentially delay tax increases to a time when they can be absorbed into rising values again. Understanding the overwhelming demand for lower taxes, a comparison of the FY 08 rate (2.9917) and the proposed FY 09 rate (3.3646) is in order. The ad valorem proceeds with the 3.3646 millage are $470,300 greater than a millage rate at 2.9917. Should the City Council take option two and keep the 2.9917 millage, cash reserves could be used to balance the budget this year. Hence, while using cash this year to finance a lower tax rate is reasonable because of our good financial position, if economic growth does not occur to provide ability to replenish cash or fund increasing costs in the future, we are certain to see the need to increase taxes in out years. If Council chooses to tax at a lower rate, Council may need to be equally prepared to increase the millage rate by a greater amount in FY 10 to prevent cash reserves from dropping below 25% of operating expenditures. However, a greater consideration in reducing taxes to 2.9917 is that Amendment #1 restricts the ability to increase taxes above predetermined inflationary factors; thereby, inhibiting the ability to replenish reserve cash or fund services in future years. To provide another option for lowering the millage rate to 2.9917, the following are some alternatives to consider which would reduce service spending by $210,000 and cash spending to $260,000. As you can see however, these cuts begin to reduce services that are critical and important to the community and reflect why 3.3646 is recommended: • Reduce number of times stormwater drainage ditches are mowed ($100,000) • Cut funding for Police Department Crime Lab ($65,000) • Eliminate Engineering Department Intern Program ($20,000) • Eliminate Skate Park Attendants ($20,000) • Eliminate Part-time Audio Visual Position ($5,000) The table below shows an example of the effect of the millage increase using a homestead property that was taxed on a value of $200,000 last year and experienced the average decline of 13.5% in taxable value: FY 2008 W ith FY 2009 W ith FY 2009 W ith 2.9917 Millage 2.9917 Millage 3.3646 Millage Taxable Value Homestead Exemption Net Taxable Value Millage Taxes Tax Savings $200,000 25,000 $175,000 2.9917 $524 $174,000 50,000 $124,000 2.9917 $371 $153 $174,000 50,000 $124,000 3.3646 $417 $107 CML-2 It should be noted that the way the Save-Our-Homes legislation works, those homestead properties that benefited in past years by the cap on increases in taxable value may not see all of the above savings. Although their assessed value may have decreased, they will see a 3% increase in taxable value because the law requires they be increased until their taxable value catches up with assessed value. For properties in this category that had taxable values above $197,200 last year, the extra tax from the millage increase to 3.3646 and that 3% increase in taxable value will exceed the savings from the additional $25,000 homestead exemption and they will pay more in taxes. With the same 2.9917 millage, the extra tax from the 3% increase in taxable value for properties in this category will not be greater than the $25,000 homestead exemption, unless their taxable value was greater than $833,300 last year. CITY GOALS 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 attempts to keep 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: 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 2009 Proposed Budget are as follows: BUDGET CHALLENGES AND HIGHLIGHTS The Fiscal Year 2009 budget is a planning document with the purpose of allocating the resources that will accomplish the City's goals and vision. Major challenging factors impacting the Fiscal Year 2008-2009 budget are as follows: • Mandated tax reductions from the Amendment #1 provisions approved by the voters in January 2008, which reduced taxable values by $77,976,503. The City is not allowed to increase the millage above 3.3646 unless approved by a super majority of the City Council, although the normal "rolled-back" millage would have been 3.7060. The difference in revenue from ad valorem taxes between the recommended 3.3646 millage and the prior year 2.9917 millage is $470,300. • Continuing slow down of the local housing market and building activity. • Sales tax revenues continue to be low without expectations of a recovery. • Increases in operating costs for fuel, electricity and supplies. • Employee annual raises and cost of living adjustments. About 72.3% of the total proposed General Fund budget is personnel costs. 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. Group health insurance is scheduled to increase by only about 3% because of claims experience, which has recently been favorable but the personal services category will still be increasing 4% overall. Staff has incorporated the following measures to facilitate a balanced budget without cutting back services. The recommended budget reflects the net reduction of four General Fund vacated positions. Positions deleted are a Benefits Specialist in Human Resources, a Local Business Tax Specialist, a School Resource Officer and two Maintenance Workers in the Stormwater Division. These are offset by adding a Mechanic in the Central Garage. CML-3 • The recommended budget reflects the net reduction of a Building Inspector position in the Building Department Enterprise Fund. Two employees were transferred to the General Fund, in conjunction with a General Fund employee transferred to the Building Department Fund. • In addition to the net reductions, a Permitting Technician in the Building Department Enterprise Fund was reassigned as a Records Technician in the Support Services Division of the Police Department, which offset the elimination of a Clerical Assistant. • In addition to the net reductions, the employee from the eliminated Building Inspector position in the Building Department Enterprise Fund was assigned as a Construction Specialist in the Roads and Maintenance Division, which offset the elimination of a Maintenance Worker. • In addition to the net reductions, the employee serving as the Local Business Tax Specialist in the Growth Management Department was transferred to the Building Department Enterprise Fund, which offset the reassignment of a Permitting Technician. • The recommended budget reflects only equipment replacements that could be funded by the capital equipment replacement reserve. In summary, there is a city-wide net reduction of five full-time positions. The table below demonstrates the changes made to each department/division. RECOMMENDED FULL-TIME AND PART-TIME POSITIONS Actual Actual Amended Proposed Increase/ FY FY 2006/2007 FY 2007/2008 FY 2008/2009 (Decrease) 2005/2006 De artment/Division F/T P/T 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 5 0 0 City Manager 2 0 2 0 2 1 2 1 0 0 City Clerk 4 1 4 0 3 0 3 0 0 0 City Attorney 2 0 2 0 2 0 2 0 0 0 Finance 6 0 5 0 5 0 5 0 0 0 Mgmt Information Svcs 3 0 3 0 3 0 3 0 0 0 Human Resources 3 0 3 0 3 0 2 0 (1) 0 Growth Management 4 0 5 0 5 0 4 0 (1) 0 Code Enforcement 3 0 3 1 2 1 2 1 0 0 Police Department 54 8 57 9 55 10 54 10 (1) 0 Engineering 6 4 7 4 5 4 5 4 0 0 Stormwater Utility 13 0 13 0 13 0 11 0 (2) 0 Roads & Drainage 12 1 11 1 10 0 10 0 0 0 Central Garage 3 1 3 1 2 1 3 1 1 0 Facilities Maintenance 2 0 2 0 2 0 2 0 0 0 Parks & Recreation 16 17 15 17 15 17 15 17 0 0 Cemetery 2 0 2 0 2 0 2 0 0 0 Building Department 11 0 11 0 6 0 5 0 (1) 0 Golf Course Administration 3 12 3 12 3 5 3 5 0 0 Golf Course Carts 0 7 0 7 0 14 0 14 0 0 Ai ort 3 1 3 1 3 0 3 0 0 0 SUB-TOTALS 152 57 154 58 141 58 136 58 (5) 0 TOTALS 209 212 199 194 (5) CML-4 CAPITAL IMPROVEMENT PROGRAM On July 23, 2008, the City Council approved asix-year capital improvement program for Fiscal Year 2009-2014. Staff has incorporated the plan into the proposed FY 2008-09 Budget, including any necessary changes to operation and maintenance of the constructed facilities. The detailed project listing is located in the Capital Improvements Program section of this document. In addition to paying for debt service on the City Hall/Police Station Bonds, we are continuing to fund police department vehicles from Discretionary Sales Tax (DST) proceeds. Other allocations from DST include the continuation of the'/4 Round Swale Improvements Program at an increased annual amount of $350,000 and $1,500,000 allocated in FY 2009 for the Barber/Schumann Intersection Improvements Project. Local Option Gas Tax (LOGY) funds will continue to be applied to payment of the Paving Improvement Bank Note and for the costs of street lighting. Starting in FY 2009, $250,000 is budgeted to be transferred to General Fund, as a reimbursement of work accounted for in that Fund for street markings and signage. Street repaving and sidewalk repairs will continue to be funded from LOGY funds. Other highlights of the Capital Improvement Program include Stormwater funds that are allocated for the debt service on the Stormwater Bonds and for a transfer to General Fund for the costs of stormwater maintenance that are accounted for in that Fund. Recreation Impact Fee proceeds are allocated for major renovations and improvements to Schumann Park in FY 2009. Several large Airport related projects have been incorporated into the capital budget, assuming that grant opportunities will provide most of the funding. The Proposed Fiscal Year 2009 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 • Continuing implementation of the Sebastian Stormwater Utility Master Plan Capital Improvement Program as adopted by City Council in Fiscal Year 2003; • Completing the Indian River Drive/Main Street improvements and beautification project with funding already programmed from the Community Redevelopment Agency, Recreation Impact fees and Grants; • Continuation of the Street Resurfacing Program; • Continuation of the sidewalk installation program; • Continuation of capital improvements at Sebastian Municipal Airport -via partnership with the Florida Department of Transportation (FDOT) Aviation Section and with the Federal Aviation Administration (FAA); • Continuation of the stormwater'/4 round Swale rehabilitation program. Governmental Efficiency: • Continuation of the partnership with Waste Management, Inc. to provide solid waste collection services via an exclusive five year renewable option franchise agreement; • Continuation of the stormwater swales and ditches mowing program; Commitment to the Future: • Continuing the implementation of the Sebastian Municipal Airport Business Plan; • Continuation of the economic development policy formulation and marketing efforts; • Continuation of the School Resource Officer program to provide services to youth at both Sebastian Elementary School and Pelican Island Elementary School. Environmental Conservation: • Continue efforts to obtain grants. Quality of Life: • Partnering with Sebastian Community Redevelopment Agency to initiate additional projects and programs to benefit the Community Redevelopment District. CML-5 COMPARATIVE AND TREND ANALYSIS Through various cost efficiency initiatives (e.g. procurement of grants, restructuring departmental staffing and outsourcing), we have continued programs and funded projects while limiting increases in property taxes. In our environment of declining revenue sources, this objective has become imperative. General Fund expenditures per capita in Sebastian for the last four years reflect a continued effort to lower the cost to the residents. The difficulty has been to accomplish this without a reduction in the level of services that are also expected. We believe the City has succeeded in this endeavor. This is evidenced by expenditures per capita and area population increase (reference the table below and CHART I). 2002 2003 2004 2005 2007 2008 2009 City of Sebastian, Florida General Fund Expenditures Per Capita Actual Actual Actual Actual Actual Actual FY FY FY FY FY FY Fiscal Year 2002 2003 2004 2005 2006 2007 General Fund Expenditures (in millions) 7.709 8.88 10.336 12.906 12.234 12.08 CPI 181 185.2 189.9 198.8 202.9 208.5 Population (1) 17,167 18,425 19,365 20,048 21,666 22,426 Population % Increase from Prior Year N/A 7.33% 5.10% 3.53% 8.07% 3.51 Expenditures Per Capita (2) $449 $482 $532 $644 $512 $539 Expenditures Per Capita % Increase /(decrease) from Prior Year N/A 7.35% 10.37% 21.01% -20.44% 5.17% (1) Population figures for Fiscal Year 2008 and 2009 are projected the same as 2007. (2) The higher expenditure per capita in FY 2005 is due to post hurricane clean up and repairs. CHARTI General Fund Expenditures Per Capita (Real Dollars) $700 $600 $500 o $400 $300 $200 $100 $0 Amended Proposed Budget Budget FY FY 2008 2009 12.106 11.875 N/A N/A 22,426 22,426 0.00% 0.00% $540 $530 0.22% -1.91% E E E u 2006 CML-6 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. 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 Actual $8,524,464 $12,079,796 70.57% 2007-2008 Budgeted $8,747,549 $12,105,797 72.26% 2008-2009 Proposed $9,105,793 $11,874,710 76.68% (1) The lower personnel costs is caused by the separation 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 - _` _~ w ;° $10 -- ., $0 2002 2003 2004 2005 2006 2007 2008 2009 Fiscal Year D General Fund Personnel Costs Total General Fund Expenditures CML-7 A significant factor continuously examined by the administration on an annual basis is full-time employees per thousand populations. A few year ago, the City has experienced tremendous annual growth in both taxable property values and population. Under direction by the 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, caution must be used with this benchmarking technique since Sebastian does not offer fire protection, water and sewer, and electric utilities services. CHART III City of Sebastian, Florida Full-time Employees per thousand Population 10.00 _ ___.__ ~ ~ _ __~ _ _ __~.. 8.00 -- _-'' 6.00 - - i 4 00 __ __ ~ 2.00 - _ -- 0.00 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 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, the aforementioned action has yielded a lower property tax rate. 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 2008 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 expired 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 0 10 5 -- - - - 0 w g w o w N w S w g Total Expenditures ~ i ~, ^Undesignated Fund Balance CML-8 CHART V City of Sebastian, Florida Percentage of General Fund Undesignated Fund Balance to General Fund Total Expenditures 60.00% ~e _...~._ ~ _..~~ww _.rv.. 50.00% -- --- -- 40.00% --- - 30.00% -- - -- 20.00% --- -- ~-' 10.00% 0.00% FY FY FY FY FY FY FY FY FY 2001 2002 2003 2004 2005 2006 2007 2008 2009 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. This was only a 3.5% increase over the prior year. Sebastian is approaching a point in its development evolution reflecting an approximate "build-out" rate of 60%. However, residential and commercial development has continued to be at a very slow rate. This is reflective of economic conditions on a State-wide and even National scale and is not considered a local peculiarity. 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 continued the Facade, Sign and Landscaping Grant Program and has awarded several grants to local businesses. The CRA website http://www.cityofsebastian.org/CRA/ highlights 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 approved and adopted by the City Council last year. 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. General Government The Sebastian Elementary School House renovation project (Old City Hall) was completed last year through funding by a Historic Preservation Grant, Discretionary Sales Tax Revenue Bond proceeds, and Discretionary Sales Tax Revenue. The City Council has an agreement with Indian River Community College for the leasing of 2"d floor space for education purposes. The remainder of the building space is used to house the Historical Society and Association for Retarded Citizens (ARC). CML-9 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 six 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. The City of Sebastian experienced a slight increase in certain crimes including assaults, burglary and larceny and a decrease in juvenile arrest. There were no homicides in 2007. Notable statistics include Sebastian's clearance of 214 of the 399 cases that were assigned, so far this year. In addition, 65 warrants were obtained and 30 felony arrest and 9 misdemeanor arrest were made. 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 fuure 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. The Department of Engineering continues working on the sidewalk installation and asphalt paving /resurfacing of existing City streets as funding permits. In addition, efforts continue to get started with the Collier Creek Canal Improvements Project. Updated proposals were recently received and negotiations for adesign/build contract for this four million dollar undertaking are underway. Airport The 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. An airport self-serve fuel facility was completed last year. This is expected to generate additional funds for airport operations, service home-based pilots, and give transient pilots a reason to visit Sebastian. 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 about two years, the airport operated under a City 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. 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. In Fiscal Year 2004, the City secured a revenue bond dedicated specifically to large-scale comprehensive stormwater utility improvements. This yielded $5.6 million committed to capital improvement programs that will result in better drainage flow dynamics citywide. The City moved completed the Twin Ditch and Periwinkle Drive stormwater Retention Area Improvements this past year. In addition, the preliminary design/permitting for the Collier Creek Dredging project was completed, proposals were received for adesign/build contract and we are in the process of negotiating the contract and getting this long-awaited project underway. stormwater maintenance has long been an issue for City residents. The upkeep of the ditches and swales has always been a challenge for the stormwater Division. Shortage of funding for maintenance crews and proper equipment has historically been a problem. In FY 2005-06, the City began outsourcing swale and ditch maintenance to enable City crews to focus on different stormwater maintenance practices. This action also allows more consistently maintained ditches and swales and reduces swale drainage complaints. The ditch and swale mowing contract is budgeted at $410,000. This brings stormwater maintenance to a $1.29 million dollar budget funded 62% by General Fund revenues and 38% by stormwater assessments. The City is continuing the '/4 round swale rehabilitation project and actually increasing annual funding to $350,000. In addition to the contractual agreement with the contractor, the City also utilizes a crew of four stormwater employees to install '/4 rounds. 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. We remain acutely aware that properly maintaining this infrastructure is a main priority. Facilities should not be added unless we are confident that ongoing maintenance can be sustained. Accordingly, previously scheduled neighborhood parks and playground improvements projects have been cancelled due to concerns that the City will be unable to afford to maintain them properly. Funding has been allocated from Recreation Impact Fees in FY 2009 for major renovation and improvement of Schumann Park. A lift station for Riverview Park and Baseball Field Lights are scheduled in FY 2011. Summary The Proposed Fiscal Year 2009 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. 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. CML-11 The City's administration began finalizing its recommendations for next year's budget with 75% of the current fiscal year completed. The Fiscal Year 2009 budget year has been more challenging than ever due to the impact of tax reform associated with Amendment #1 and the current slowdown in community growth. 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 2009 Proposed Budget supports the city's sound financial position; continues attention to enhancing our community's small town atmosphere; encourages conservation initiatives; and is 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 2008 budget document. This is the fourth 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. CML-12 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 intra-coastal waterway in the Indian River Lagoon along its riverfront district, close proximity to Atlantic beaches, a police department, shops and restaurants, many churches, several City festivals each year, monthly arts and crafts shows, concerts in the park, a municipal golf course and airport, and a central location with easy access to I-95 and the Florida Turnpike. Education The City of Sebastian hosts five public schools: Pelican Island Elementary (PK through Grade 5); Sebastian Elementary (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 State 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 2008/2009 ANNUAL BUDGET Major employers in the County are shown below along with their approximate level of employment as of February 2008. Major Employers in Indian River County Establishment School District of Indian River County Indian River County Indian River Medical Center Publix Supermarkets Piper Aircraft Sebastian River Medical Center City of Vero Beach John's Island Indian River Estates Wal-Mart Visiting Nurse Association Grand Harbor Management Disney's Vero Beach Resort CVS Warehouse/Distribution Dodgertown Complex St. Edwards School Sun Ag. Inc. City of Sebastian Medical Data System Macho Products, Inc./MDI Flight Safety International Industry/Product Government Government Health Care Food/Beverage Manufacturer Health Care Government Residential/Resort Retirement/Life Care Retail Health Care Developer Resort Hotel Distribution Convention/Sports Independent School Citrus, Agric. Government Collection Agency Manufacturer Flight Instruction Number of Employees 2,295 1,706 1,671 1,104 1,063 565 561 475 442 404 348 312 301 297 293 237 235 199 188 185 155 Source: Indian River County Chamber of Commerce 2 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGE 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 15,115 4.46% 1999 15,707 3.92% 2000 16,181 3.02% 2001 16,667 3.00% 2002 17,167 3.00% 2003 18,425 7.33% 2004 19,365 5.10% 2005 20,048 3.53% 2006 21,666 8.07% 2007 22,426 3.51 City of Sebastian Population 1990 to 2007 25000 _..~____ _.~..._ _ _ .~.__...._. ~ c 20000 - --- ------- 15000 ~ ~~ ~ " ' -~ ~ 10000 ~ ~ :sue s,~ ~ :~'~ „ a; 5000 , . ; ' 0 `~ , ' o°o~oti°o°o~°0001 owooo°o~.otioooc~o`'o001 Year Source: University of Florida, Bureau of Economic and Business Research 3 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET The Fiscal Year 2008/09 adopted budget continues to focus on the community services as in the previous years. In addition, the focus continues to emphasize decreasing expenditures, yet adequately funding the desired level of service. Reducing expenditures has become a real challenge for the City Manager and management staff, as each year becomes more difficult as the budgets have already been brought down to a minimum. Despite the State mandated rate increase limitations, the City has exercised many cost cutting techniques over the years 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 $25,719,222. 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 2008/09 is $19,837,289. • 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 2008/09 is $4,035,000. • Debt Service Budget: The debt service budget funds scheduled debt service payments for city's long- term debts. The budgeted amount for Fiscal Year 2008/09 is $1,475,941. • 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 2008/09 totals $390,992. The percentages of each component of the total budget are presented in the graph below. City of Sebastian, Florida FY 2008/09 Total Appropriations $25,719,222 Debt Service Capital 5.43% I Reserves Projects, ~~ ~ 0.88% 19.87% ~ . ~.. Operating 73.82 4 `CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET FY 2008/09 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 $ 4,252,958 $ - $ - $ - $ - $ 4,252,958 Sales and Use Taxes - 3,050,000 - - - 3,050,000 Utility Service 2,377,000 - - - - 2,377,000 Licenses and Permits 55,200 - - - 481,800 537,000 Intergovernmental Revenue 2,052,529 528,092 - 1,160,000 - 3,740,621 Charges For Services 327,301 - - - 2,054,075 2,381,376 Fines and Forfeitures 59,600 8,000 - - - 67,600 Franchise Fees 1,305,000 - - - - 1,305,000 Stormwater Assessment - 850,000 - - - 850,000 Recreation Impact Fees - 100,000 - - - 100,000 Miscellaneous Revenue 490,759 259,247 2,849 - 70,518 823,373 TOTAL ESTIMATED REVENUES 10,920,347 4,795,339 2,849 1,160,000 2,606,393 19,484,928 Transfers-In (1) 849,000 - ] ,473,092 2,430,000 - 4,752,092 Cash Balances Brought Forward 81,400 915,645 - 445,000 40,157 1,482,202 TOTAL ESTIMATED REVENUES, BALANCES AND TRANSFERS $ 11,850,747 $ 5,710,984 $ 1,475,941 $ 4,035,000 $ 2,646,550 $ 25,719,222 EXPENDITURE/EXPENSES: General Government $ 3,159,777 $ - 300 $ - $ - $ 3,160,077 Public Safety 4,826,931 15,500 - 385,000 536,207 5,763,638 Physical Environment 1,286,528 126,600 - 475,000 - 1,888,128 Transportation 1,465,116 204,800 - 3,000,000 408,560 5,078,476 Culture and Recreation 1,112,395 - - 175,000 1,396,793 2,684,]88 Debt Service - 300,000 1,475,641 - 304,990 2,080,631 TOTAL EXPENDITURE/EXPENSES 11,850,747 646,900 1,475,941 4,035,000 2,646,550 20,655,138 Transfers-Out (1) Reserves - 4,693,092 - - - 4,693,092 - 370,992 - - - 370,992 TOTAL EXPENDITURES/EXPENSES, TRANSFERS AND RESERVES $ 11,850,747 $ 5,710,984 $ 1,475,941 $ 4,035,000 $ 2,646,550 $ 25,719,222 (1) The difference between the transfers-in and the transfers-out represents transfers from the Cemetery Trust Fund. The Cemetery Trust Fund is not a budgeted fund and therefore is not included in the FY 2008/09 adopted budget. 5 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET SUMMARY OF REVENUES Total funding available to the city in FY 2008/09 from all sources are .estimated at $25,719,222. As illustrated in the graph below, tax revenues make up approximately 37.64% of total budgeted revenues. Tax revenues include ad valorem taxes, discretionary sales tax, and utility service tax. Intergovernmental revenues make up 14.54% of revenues. These are comprised of state shared revenues and federal grants, state grants, and local grants. Charges for services represent an additional 9.26% of revenues, and are generated mainly by the enterprise activities of the city. City of Sebastian, Florida Total Budgeted Revenue by Sources FY 2008/09 Miscellaneous Revenue 3.22% Recreation Impact Fee ~ 0.39% ~-_ ~ Stormwater Assessment-'" 3.30% Franchise Fees Fines and Forfeitures 5.07% 0.26% Taxes j ~ 37.64% Licenses and Permits 2.09% Intergovernmental Revenue Charges For Services 14.54% 9.26% The table presented below provides a summary of the changes in the FY 2008/09 revenues compared to the FY 2007/08 budget. Intergovernmental Revenue has an increase of 62.67% mainly due to the anticipated federal grants for FY 2008/09 projects. Licenses and Permits have a decrease of 23.17% due to the slow down in construction activity. Franchise Fees has an increase of 12.51 % based on trend analysis and a proposal to increase payments for the electric franchise. Miscellaneous Revenue has a decrease of 44.01% due to reclassifications and reductions in investment income. Transfers-In has a decrease of 21.7% due to a reduction in transfers for capital projects. Cash Forward has a decrease of 12.31% due to lesser amounts brought forward in the Capital Projects Funds. Total Budgeted Revenue Actual Actual Actual t3udget Budget Increase % Increase/ FY 2004/05 FY 2005/06 FY 2006/07 FY 2007/08 FY 2008/09 (Decrease) Decrease Taxes $ 9,483,664 $ 9,930,614 $ 10,001,876 $ 10,219,302 $ 9,679,958 $ (539,344) -5.28% Licenses and Permits 1,587,675 1,465,193 1,500,000 698,923 537,000 (161,923) -23.17% Intergovernmental Revenue 7,865,263 2,812,235 2,594,077 2,299,529 3,740,621 1,441,092 62.67% Charges For Services 1,994,278 1,996,103 2,058,688 2,379,319 2,381,376 2,057 0.09% Fines and Forfeitures 95,699 77,776 72,513 67,600 67,600 - 0.00% Franchise Fees 886,390 1,253,748 1,106,698 1,159,947 1,305,000 145,053 12.51% Stormwater Assessment 758,887 819,287 834,039 820,000 850,000 30,000 3.66% Recreation Impact Fee 385,775 383,985 124,874 100,000 100,000 - 0.00% Miscellaneous Revenue 599,607 686,946 1,810,399 1,478,568 827,873 (650,695) -44.01% Total Operating revenues $ 23,657,238 $ 19,425,887 $ 20,103,164 $ 19,223,188 $ 19,489,428 $ 266,240 1.38% Debt Proceeds - - - - - - o.oo°i° Transfers-In 3,851,765 4,921,652 4,511,741 6,043,52] 4,732,092 (1,311,429) -21.70% Cash Forward - - - 1,707,926 1,497,702 (210,224) -12.31% Total Revenues $ 27,509,003 $ 24,347,539 $ 24,614,905 $ 26,974,635 $ 25,719,222 $ (1,255,413) -4.65% 6 Transfers-In 18.40% Cash Forward C Rio/ CITY OF SEBASTIAN, FLORIDA 2008/2009 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 (section 1). 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 2008/09 the City has budgeted at 95%, or $4,219,458 for current ad valorem taxes. Ad valorem taxes, or property taxes, provide approximately 35.9% of the City's General Fund revenues. The graphs below illustrate a significant increase in ad valorem revenues and property value over the last several years until FY 2008/09. The FY 2008/09 property value shows a decrease of 6.62% from the previous year due to Amendment #1 changes and reductions in assessed values caused by the slowdown in the housing market. To maintain the same revenues as last year, a "rolled-back" rate of 3.7060 would have to be levied. The rolled back millage is defined as the tax rate necessary to generate the same amount of property tax dollars it received the previous budget year, excluding changes in taxable valuation resulting from new construction, annexation or de-annexation. Although the millage was recommended to be increased from 2.9917 to 3.3646, which was the maximum that could be adopted with a majority vote of the City Council, a rate of 3.3456 was approved at the final budget hearing. A summary of the City's millage rates since 1986 is located in the schedule section of this document. City of Sebastian, Florida Taxable Property Values H $2,000 _ . ~.. a - c $1,500 -_ _ _ -- ~ $1,000 --_ _ $500 $0 -. ~°' O~ o^ o`L O~ Off` O~ o`O O~ O~ O°' ~o ,yo ~o ~o ~o ~o ~o ~o ~o ~o ~o 7 CITY OF SEBASTIAN. FLORIDA 2008/2009 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. The majority of the Utility Services Taxes is from the Electric Utility Service Tax. For FY 2008/09, $1,240,000 is estimated to be received based on trend analysis. The Utility Services Tax revenues are recorded in the General Fund and they provide 17.7% of General Fund revenues. The graph below illustrates a steady increase in Utility Services Tax, which is population driven. City of Sebastian, Florida Utility Services Tax $1,750,000 -~-~ ~,~,..--._..w..°_.-°- ®w~~ $1,500,000 ------- $1,250,000 --- -- - $1, 000, 000 - $750,000 - - - $500,000 - $250,000 $0 - ~~~o~~~o~~~ Q~~o~~~o~~~o~~~o~~~o~~~o~~~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 2008/09 is $890,000. The revenue estimate is based on trend analysis and the estimate 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 2008/09, $2,400,000 is estimated to be received based on the trend analysis and the estimate provided by the Legislative Committee on Intergovernmental Relations (LCIR). The FY 2008/09 budget is projected at the same level as the estimate for FY 2007/08 in recognition of the economic slowdown. The Discretionary Sales Tax revenues are recorded in a special revenue fund. 8 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET The Discretionary Sales Tax funds can only be used to finance, plan, and construct infrastructure, land acquisition for recreation or preservation, and land improvement. Therefore, it serves to reduce the burden of such costs on ad valorem and other taxes. The graph below illustrates a steady increase in Optional One-Cent Sales Tax from FY 2000 through FY 2006. The decrease after FY 2006 reflects the slow down of the economy. City of Sebastian, Florida Discretionary Sales Tax Local Option Gas Tax 3,000,000 -------__ __. _..___. 2,500,000 -- - - 2 50500 000 - 1'00S'OSO n $500;0p0 LI. -~ ~' ~ X00 ~ BOO ~ boo ~ ~o~ ~ ~o ~ ~ ~o ~ ~ X00 ~ ~O ~ ~ X00 ~ ~O o0 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 2008/09 and the revenue is projected to be $650,000. The Local Option Gas Tax revenues are recorded in a special revenue fund. The revenue is restricted for use in transportation expenditures, 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 ,- _ ~ ~o~ ~ ~o~ ~ X00 ~ ~o~ ~ ~O~ ~ ~o o ~ ~o~ ~ X00 ~ ~o ~ ~ ~O ~~ 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 electric franchise fees. Electric franchise fees have grown along with population over the last few years. The significant increase in FY 2006 reflects the construction and housing boom carried forward from the years before. For FY 2008/09, $1,240,250 is budgeted as electric franchise fees revenues due to a proposal to change the computation and payment method of the fees, which will increase annual revenues by approximately $36,000. 9 `CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET The franchise fee revenues are recorded in the General Fund. 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 ~~. ~,..._ ~~_~ _ _...,.,~~~e_~~ $1,250,000 -- - - $1,000,000 ---- $750,000 - -- - - $500,000 - - $250,000 - - -- $0 - -T-- _ -i-_ -,-- -~- -,- -,- ~~oo~~~~~oo~~oo~~~ ~o~~~o ~~0~~~00~~0~~ 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 was reduced from 9.653% to 8.814%. Under the legislation, cities were to be "held harmless" by a corresponding increase in Municipal Revenue Sharing. The Local Half-Cent Sales Tax is recorded in the General Fund. The graph below illustrates a significant increase in the Local Half-Cent Sales Tax revenue from FY 2000 through FY 2006. The anticipated revenue for FY 2009 is based on trend analysis and 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 - - -n~ $500,000 - ~ a ~ lul j $0 -r- -r- -r- -r -r -r -i- --I ~OO ~ ~ ~O ~ ~ ~ ~O ~ ~ ~ ~O ~ ~ ~ ~O Q ~ ~ ~O D ~ ~ ~O ~ ~ ~ ~O ~ ~ ~ ~O ~ ~ ~ ~O Q ~ 10 ]CITY OF SEBASTIAN, FLORIDA 2008/2009 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 several years ago caused a substantial increase in citywide building activity but the City is experiencing a slowdown the past few years. The graph below illustrates this 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 since FY 2006 reflects the slow down in housing market, which is anticipated to continue in FY 2009. Building Department revenues are continuously monitored; any adjustments to reflect economic changes can be made during the budget year, if need be. The Building Department eliminated five full-time employees last year and two more were transferred over to General Fund this year to adjust for the economy down trend. City of Sebastian, Florida Building Permit Fees ASSESSMENT $1,500,000 _. $1,000,000 - - -- $500,000 --- ' $0 ~ ~o ~ ~ X00 ~ ~O ~ ~ ~o~ ~ ~o ~~ ~O ~ ~ ~o~ ~ ~o~~ ~o~ ~ ~00~ F F F F F F F F F F Stormwater Assessment Revenues The City of Sebastian started to assess city residents Stormwater Utility Fees for the purpose of managing the City's stormwater system in Fiscal Year 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 2008/09, the revenue is estimated to be $850,000. This represents about the same amount as FY 2007/08, primarily due to the slow down in local home constructions. The Stormwater Utility Fee revenues are recorded in the Special Revenue Fund. 11 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET The graph below illustrates a steady increase in Stormwater Utility Fees, which is population driven. City of Sebastian, Florida Stormwater Utility Fees $1,000,000 _._-.... __.,. __ _._ _~ $800,000 - ~ $600,000 $400,000 $200,000 ~~~o ~~o~ ~~o~ ~~0~ ~~0~ ~~00 ~~o~ ~~o~~ ~ F F ~ ~ F ~ F SUMMARY OF APPROPRIATIONS City services are provided through the City Council, three charter officers, 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 2007/08 with the approved expenditure budget for FY 2008/09. ^ Total decrease of 1.91 % for the General Fund reflects the net elimination of four (4) full-time positions, a 3.2% increase in health insurance premium, annual salary increases, as well as reductions in most of the operating and maintenance accounts and the elimination of the contingency account to get total appropriations down to the amount of projected revenue. ^ Human Resources decrease of 26.82% is due to the early retirement of the Benefits Specialist. ^ Code Enforcement decrease of 12.99% reflects personnel turnover in the division. ^ The Police Department has been consolidated to a fewer number of divisions. The combination of all divisions reflects a 4.24% increase. ^ Roads and Maintenance increase of 12.57% is primarily due to an increase in the gas and oil account. ^ The Stormwater division shows a decrease of 6.63% due to the loss of two positions. ^ The Garage increase of 27.03% is due to the position transferred from Roads and Maintenance. ^ The 17.06% decrease in Cemetery is primarily due to the reduction in capital outlays. ^ Growth Management decreased 16.39% due to the transfer of the Local Business Tax Specialist being moved to the Building Department Enterprise Fund. ^ Non-Departmental decreased 35.96% due to reductions in budgeted insurance premiums and deletion of the contingency account. 12 ~ITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET Exhibit S-1 Appropriation Comparison by Department/Division General Fund FY 08/09 Org FY 03/04 FY 04/05 FY 06/07 FY 07/08 Adopted Increase Increase Code Description Actual Actual Actual Budget Budget Decease (Decrease) 010001 City Council $ 35,222 $ 35,238 $ 56,167 $ 61,068 $ 54,065 $ (7,003) -11.47% 010005 City Manager 402,646 211,746 229,644 263,787 269,986 6,199 2.35% 010009 City Clerk 314,882 330,724 368,020 280,288 297,087 16,799 5.99% 010010 City Attorney 162,519 186,377 200,960 226,034 239,086 13,052 5.77% 010020 Finance 374,395 364,371 364,674 384,032 401,990 17,958 4.68% 010021 Management Information Svs 139,371 164,134 222,309 255,660 266,344 10,684 4.18% 010035 Human Resources 211,292 234,986 226,413 241,252 176,553 (64,699) -26.82% 010041 Police Administration 643,704 574,141 771,051 677,066 666,255 (10,811) -1.60% 010043 Police Operations 1,931,500 2,047,077 2,548,209 2,406,773 2,493,154 86,381 3.59% 010045 Code Enforcement Division 121,855 158,601 188,121 162,752 141,614 (21,138) -12.99% 010047 Police Detective Division 671,440 653,198 736,916 735,748 714,798 (20,950) -2.85% 010048 Police Support Services 288,133 282,910 321,854 272,104 307,179 35,075 12.89% 010049 Police Dispatch Unit 353,288 349,953 419,926 430,598 503,931 73,333 17.03% 010051 Engineering 461,902 478,235 593,823 497,856 464,968 (32,888) -6.61 010052 Roads and Maintenance 2,654,625 914,405 687,631 704,181 790,037 85,856 12.19% 010053 Stormwater Utility 791,479 1,771,907 1,313,395 1,382,155 1,286,528 (95,627) -6.92% 010054 Garage 191,336 205,560 283,884 165,408 210,111 44,703 27.03% 010056 Building Maintenance 471,012 192,216 206,085 267,319 277,264 9,945 3.72% 010057 Parks and Recreation 1,065,12] 973,894 1,022,994 1,083,381 1,112,395 29,014 2.68% 010059 Cemetery 145,592 ]57,200 134,987 200,367 166,187 (34,180) -17.06% 010080 Growth Management 289,393 257,040 379,192 404,567 338,264 (66,303) -16.39% 010085 Building Department 603,419 N/A N/A N/A N/A N/A N/A 010099Non-Departmental 582,122 1,690,329 803,540 1,003,401 672,951 (330,450) -32.93% Total General Fund Expenditures $12,906,248 $12,234,242 $ 12,079,795 $12,105,797 $11,850,747 $ (255,050) -2.1 1% 13 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET Exhibit S-2 compares the revised General Fund expenditure by category budget for FY 2008/09 with the current expenditures budget for FY 2007/08. ^ Salaries and benefits category reflects a slight increase of 3.76% mainly due to the net reduction of four (4) full-time positions, a 3.2% increase in health insurance premiums, and annual salary increases. ^ Operating expenditures decreased 9.64% mainly due to reductions in operating and maintenance accounts, which reflects that departments will be limiting spending. ^ Capital outlay reflects a 65.60% decrease mainly due to zero budgets for new capital outlay items and only minimal replacements. ^ Nothing is budgeted for Grants and Aids or Interfund Transfers Out. ^ The decrease in contingency is due to the temporary bypass of contingency requirements in accordance with the city's adopted financial policy. The normal required contingency is based on a total of 2% of the total General Fund operating budget without transfers and capital outlay. Exhibit S-2 Appropriation Comparison by Category General Fund FY 08/09 FY 04/05 FY 05/06 FY 06/07 FY 07/08 Adopted Increase Increase By Major Category Actual Actual Actual Budget Budget Decease Decrease Salaries and Benefits $ 8,335,175 $ 7,532,331 $ 8,524,464 $ 8,747,549 $ 9,076,694 $ 329,145 3.76% Operating Expenditures 4,499,407 3,151,520 2,964,066 2,979,915 2,692,653 (287,262) -9.64% Capital0utlays 421,902 556,674 591,265 236,648 81,400 (155,248) -65.60% Grants and Aids - 2,215 4,000 - - - N/A Interfund Transfers Out - 1,139,289 - - - - N/A Contingency - - - 141,685 - (141,685) -100.00% Total $ 13,256,484 $ 12,382,029 $12,083,795 $12,105,797 $11,850,747 $ (255,050) -2.11% 14 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET Exhibit S-3 compares the revised total expenditure budget for FY 2008/09 with the approved expenditure budget by fund for FY 2007/08. Exhibit S-3 Total Budget Comparison by Fund FY 04/05 FY 05/06 FY 06/07 Actual Actual Actual FY 08/09 Expenditures/ Expenditures/ Expenditures/ FY 07/08 Adopted Increase Increase Fund name Expenses Expenses Expenses Budget Budget Decease Decrease General Fund $ 13,256,483 $ 12,382,029 $ 12,083,795 $ 12,105,797 $ 11,850,747 $ (255,050) -2.11% Special Revenue Funds Community Development Block Grant Local Option Gas Tax Discretionary Sales Tax Recreation Impact Fee (1) Stormwater Utility Fee Law Enforcement Forfeiture Fund G.R.E.A.T Program (2) Riverfront CRA Debt Service Funds Discretionary Sales Surtax Revenue Bonds Stormwater Utility Revenue Bonds Capital Project Funds (3) Enterprise Furids Golf Course Fund (4) Airport Fund (5) Building Department (6) Total All Funds 606,599 - - - - - 0.00% 866,882 1,000,374 757,946 762,559 754,800 (7,759) -1.02% 1,883,520 2,314,596 2,744,909 3,195,183 3,267,957 72,774 2.28% 335,121 95,000 77,000 519,000 175,000 (344,000) -66.28% 747,250 1,082,769 1,357,672 940,373 943,635 3,262 0.35% 9,182 3,260 17,494 11,500 15,500 4,000 34.78% 10,279 10,663 - 14,]55 - (14,155) -100.00% 32,128 68,602 905,502 830,797 554,092 (276,705) -33.31% 1,032,519 1,034,519 1,034,881 1,035,594 1,034,931 (663) -0.06% 442,548 437,848 438,148 437,748 441,010 3,262 0.75% 6,614,709 1,049,080 10,715,737 5,392,666 4,035,000 (1,357,666) -25.18% 1,525,418 1,397,036 1,399,949 1,747,377 1,701,783 (45,594) -2.61% 334,281 644,885 620,223 382,865 408,560 25,695 6.71% 603,419 931,522 868,735 580,923 536,207 (44,716) -7.70% $ 28,300,338 $ 22,452,183 $ 33,021,991 $ 27,956,537 $ 25,719,222 $(2,237,315) -8.00% (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) G.R.E.A.T. Program fund decrease due to the lack of grant funding. (3) Capital Project Funds decrease due to the decrease in planned projects. (4) Golf Course Fund decreased partially due to lower capital outlays. (5) Airport Fund increase due to higher operation and maintenance costs. (6) Building Department decrease reflects the cut back in personnel services due to the slow down in building activities. 15 CITY OF SEBASTIAN, FLORIDA 2008/2009 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/ 9/30/2006 9/30/2007 9/30/2008 Projected Projected Balance Decrease) fron Fund Name Audited Audited Estimated Revenues Ex enditures 9/30/2009 Prior Year General Fund * (2) $4,654,029 $5,424,199 $6,131,749 $ 11,850,747 $ (11,850,747) $6,131,749 0.00% Special Revenue Funds Local O tion Gas Tax $132,457 $172,834 $663,778 $720,047 ($754,800) $629,025 -5.24% Discretiona Sales Tax (3) $1,804,332 $2,411,939 $1,904,156 $2,478,000 ($3,267,957) $1,114,199 -41.49% Recreation Im act Fee (4) $1,277,215 $1,325,089 $884,464 $135,000 ($175,000) $844,464 -4.52% Stormwater Utility Fee Fund $1,587,059 $1,161,570 $651,397 $943,635 ($943,635) $651,397 0.00% Law Enforcement Forfeiture Fund $32,339 $24,206 $20,970 $15,500 ($15,500) $20,970 0.00% G.R.E.A.T Pro ram Fund $783 $892 $992 $0 $0 $992 0.00% Riverfront CRA $675,417 $355,965 $41,991 $554,092 ($3,100) $592,983 1312.17% Debt Service Funds iscretionary a es urtax Revenue Bonds $205,596 $211,353 $214,358 $1,034,931 ($1,034,931) $214,358 0.00% Stormwater Utili Revenue Bonds $20,320 $20,541 $20,686 $441,010 ($441,010) $20,686 0.00% Ca ital Pro'ect Funds General Ca ital Pro~ect $301,155 $2,821 $0 $385,000 ($385,000) $0 0.00% Ca italIm rovements $1,157,788 $657,050 $313,394 $175,000 ($175,000) $313,394 0.00% Trans ortation Im rovements $1,932,026 $1,940,466 $402,185 $3,000,000 ($3,000,000) $402,185 0.00% Stormwater Im rovements $5,038,514 $4,619,885 $373,871 $475,000 ($475,000) $373,871 0.00% Public Facilities Im rovements $618,246 $o $o $o $o $o o.oo°~° Enter rise Funds Golf Course Fund (5) $566,442 $767,043 $764,318 $1,683,033 ($1,701,783) $745,568 -2.45% Air ort Fund $455,314 $84,081 $65,784 $408,560 ($408,560) $65,784 0.00% Buildin De artment $1,435,364 $1,008,089 $779,429 $536,207 ($536,207) $779,429 0.00% (1) Adjustments have been made to the budgeted revenues and budgeted expenditures 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 is projected to be unchanged in FY 2009 based on adopting a final millage of 3.3456, so that revenues will be equivalent to projected expenditures. (3) Discretionary Sales Tax projected fund balance decreases in FY 2009 due to transfers to the Transportation Improvements Fund. (4) Recreation Impact Fee Fund projected fund balance decrease in FY 2009 due to the $175,000 transfer to the capital project fund for improvements to Schumann Park. (5) Golf Course Fund shows a reduction in fund balance in FY 2009 due to the use of cash reserves for equipment replacements. 16 (CITY OF SEBASTIAN, FLORIDA 2008/2009 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 2008/09, total personnel costs are approximately 39.2% of the city's total budget. Exhibit S-5 provides a comparison of staffing levels in recent years and the changes for FY 2008/09. Exhibit S-5 Actual Actual Recommended Recommended Increase/ FY 2005/2006 FY 2006/2007 FY 2007/2008 FY 2008/2009 (Decrease) De artment/Division F/T P/T 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 5 0 0 City Manager 2 0 2 0 2 1 2 1 0 0 City Clerk 4 1 4 0 3 0 3 0 0 0 City Attorney 2 0 2 0 2 0 2 0 0 0 Finance 6 0 5 0 5 0 5 0 0 0 Mgmt Information Svcs 3 0 3 0 3 0 3 0 0 0 Human Resources 3 0 3 0 3 0 2 0 (1) 0 Growth Management 4 0 5 0 5 0 4 0 (l) 0 Code Enforcement 3 0 3 1 2 1 2 1 0 0 Police Department 54 8 57 9 55 10 54 10 (1) 0 Engineering 6 4 7 4 5 4 5 4 0 0 Stormwater Utility 13 0 13 0 13 0 11 0 (2) 0 Roads & Drainage 12 1 11 1 10 0 10 0 0 0 Central Garage 3 1 3 1 2 1 3 1 1 0 Facilities Maintenance 2 0 2 0 2 0 2 0 0 0 Parks & Recreation 16 17 15 17 15 17 15 17 0 0 Cemetery 2 0 2 0 2 0 2 0 0 0 Building Department 11 0 11 0 6 0 5 0 (1) 0 Golf Course Administration 3 12 3 12 3 5 3 5 0 0 Golf Course Carts 0 7 0 7 0 14 0 14 0 0 Ai ort 3 1 3 1 3 0 3 0 0 0 SUB-TOTALS 152 57 154 58 141 58 136 58 (5) 0 TOTALS 209 212 199 194 (5) Summary of Changes for FY 2008/09: * Benefits Specialist -Human Resources * Local Business License Specialist -Growth Management * Officer -Police Operations * (2) Mainteance Worker 3 - Stormwater * Maintenance Worker Transferred from Roads & Maintenance to City Garage * Building Inspector Transferred to Stormwater Utility Division 17 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET In the past, the City has taken 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 results by adoption of Amendment #1 on top of the cuts made in previous years, the FY 2008/09 budget reflects a very lean staffing level. The total authorization of 165 full-time equivalent (FTE) positions will serve an estimated population of 22,426. This results in a staffing ratio of 7.36 FTE's per 1,000 population. From the chart and graph below, the decreasing trend for the past few years is illustrated. It is projected that this trend will continue in future years due to limitation the State has placed on the amount of increase in ad valorem taxes allowed with a simple majority vote of the City Council. It is the goal of the City management to continue the current service level with fewer resources. Number of FTE Year FTE Population Per Thousand FY 2000 142.00 15,707 9.0406 FY 2001 149.50 16,181 9.2392 FY 2002 157.00 16,667 9.4198 FY 2003 159.50 17,167 9.2911 FY 2004 163.00 18,425 8.8467 FY 2005 175.50 19,365 9.0627 FY 2006 180.50 20,048 9.0034 FY 2007 183.00 21,666 8.4464 FY 2008 170.00 22,426 7.5805 FY 2009 165.00 22,426 7.3575 Authorized Staffing Full-time Equivalent Per 1000 population 10-Year Fiscal History 10.000 - -----._~._ _..__ ___.. ~.. __ _ _ .~._~ ~ _ ___ 8.000 --- 6.000 - ---- ~ 4.000 - -- 2.000 0.000 --- 18 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 9/30/08 General Obligation debt General Fund Debt Expense Variable Rate Debt "Pay As You Go" Financing 5% of the assessed valuation of taxable property Maturity to 15 years 8% of the General Fund expenditure budget 15% of the total debt outstanding Amount is less than $150,000 Maturity to 10 years 0% 0% 0% None Debt Outstanding The following table lists the city's debt obligations and commitments as of September 30, 2008. All long- term debts outstanding are pledged with special revenues. As of September 30, 2008, 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 9/30/2008 Rate Maturi Agency Pledge ecreationa aci cries Improvement and AAA/S&P Golf Course revenues Refunding Revenue AAA/Fitch along with a covenant to Bonds, Series 2001 $2,435,000 $870,000 4% to 4.2% 2010 (Insured) budget and appropriate Aaa/Moody's Infrastructure Sales AA~1/S&P Surtax Revenue Bonds, AAA/Fitch Infrastructure Sales Series 2003 $9,500,000 $6,840,000 % to 4.125° 2018 (Insured) Surtax revenues a oo ys Stormwater Utility AAA/S&P Revenue Bonds, Series AAA/Fitch 2003 $5,630,000 $4,570,000 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 $1,605,000 2% to 4% 2018 (Insured) Surtax revenues Paving Improvements Local Option Gas Tax Promissory Notes 1998 $3,268,890 $1,333,400 4.40% 2013 N/A and Municipal Gas Tax 19 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET HOME OF PELICAN ISLAND This Page Intentionally Left Blank 20 Cmo~ 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 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 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. 3. 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 fundltotal 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. 5. 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. 22 City of Sebastian, Florida Financial Policies 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. 7. 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.) 8. The city will budget 95 percent of anticipated gross ad valorem proceeds to provide an allowance for discounts for early payment of taxes (Section 200.065 of Florida 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: 1. 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. 2. Capital outlay within the proprietary funds are recorded as assets on a GAAP basis and expended on a budget basis. 3. Depreciation expense is not budgeted as an expense. 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. 23 City of Sebastian, Florida Financial Policies 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. 24 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 servtces. 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 below 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 ert 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 only) 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 ever two ears, or as needed 25 City of Sebastian, Florida Financial Policies Use of Surplus Policies Use of Surpluses It is the intent of the City to use all surpluses generated to accomplish three goals: meeting reserve policies, avoidance of future debt, and reduction of outstanding debt. The City will not use existing fund balances or year- end surpluses to fund ongoing operating expenses. Any surpluses realized in the General Fund at year-end shall be used first to meet reserve policies as set forth in the Fund Balance Policies. Excess surplus will then be used for the following purposes, listed in order of priority: ~ Capital Replacement Programs. After General Fund reserves have been met, up to 50% of excess reserves may be set aside to provide the cash necessary to implement capital replacement-programs (e.g., vehicle and equipment replacement and facility maintenance programs). Any excess surplus remaining should be carried forward to the next fiscal year. - Cash Payments for 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.) 26 City of Sebastian, Florida Financial Policies 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). - 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 maj or 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 maj or financial indicators; 27 City of Sebastian, Florida Financial Policies Capital Improvement Program Policies Definition Capital improvements include streets, buildings, building improvements, park expansions/improvements, new parks, 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 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 five-year periods and 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. 28 City of Sebastian, Florida Financial Policies Debt Management Policies Market Review The City, in conjunction with its financial Consultant, shall review its outstanding debt annually for the purpose of determining if the financial marketplace will afford the City the opportunity to refund an issue and incur less debt service costs. In order to consider the possible refunding of an issue, a Present Value savings of three percent (3%) over the life of the respective issue, at a minimum, must be attainable. Capital Improvements, equipment and facility projects shall be classified into "pay-as-you-go" and "debt financing" classifications. Pay-as-you-go capital items will be $150,000 or less with lives of ten years or less. Debt financing will only be used for major,_non-recurring items with a minimum of ten (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. 29 City of Sebastian, Florida Financial Policies 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. 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. - 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 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 Finance Director shall manage all City 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. 30 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 maybe 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, maybe 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. 31 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 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 by the CRA Board; it is presented within this budget for adoption by the City Council. 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. 32 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 was 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. 33 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 City Council General Government X City Manager General Government X City Clerk General Government X City Attorney General Government X Finance General Government X Management Information System General Government X Human Resources General Government X Police Administration Public Safety X Police Operations Division Public Safety X Police Detective Division Public Safety X Police Support Services Public Safety X Police Dispatch Unit Public Safety X Engineering Transportation X Stormwater Utility Physical Environment X Road and Maintenance Transportation X Garage Transportation X Building Maintenance General Government X Parks and Recreation Cultural/Recreation X Cemetery Physical Environment X Growth Management General Government X Code Enforcement Division Public Safety X Non-Departmental General Government X Building, Public Safety X Golf Course Administration Cultural/Recreation X Golf Course Greens Division Cultural/Recreation X Golf Course Cart Division Cultural/Recreation X Airport Administration Transportation X 34 CITY OF SEBASTIAN, FLORIDA ORGANIZATIONAL CHART I CITIZENS OF I SEBASTIAN CITY COUNCIL F-~ BoARDS & COMMISSIONS CITY CITY CITY CLERK MANAGER ATTORNEY POLICE FINANCE PUBLIC WORKS ADMINISTRATION MANAGEMENT INFORMATION SYSTEMS ROAD & OPERATIONS MAINTENANCE DETECTIVE HUMAN RESOURCES PARKS & RECREATION SUPPORT SERVICES ENGINEERING CENTRAL GARAGE DISPATCH GROWTH MANAGEMENT CEMETERY CODE STORMWATER ENFORCEMENT FACILITIES GOLF COURSE MAINTENANCE ~ AIRPORT BUILDING DEPARTMENT 35 FISCAL YEAR 2008-2009 BUDGET CALENDAR DATE DAY EVENT 04/01/08 Tuesday Departments receive instructions on Capital Improvements Program 04/09/08 Wednesday City Council approves Budget Calendar 04/11/08 Friday Budget Instruction packets distributed to Department Directors 04/18/08 Friday Departments submit Capital Improvements Program Request to City Manager 05/01/08 - Monday - City Manager meets with Departments on Capital Improvements Program 05/05/08 Friday 04/30/08 Wednesday Departments/Divisions submit Budget Requests to the Finance Department 05/09/08 Friday Capital Improvements Program submitted to City Council members 06/09/08 - Tuesday - City Manager to meet with Departments/Divisions for budget review 06/16/08 Friday 06/02/08 Monday Estimate of Property Value received from Property Appraiser 06/05/08 Thursday Capital Improvements Program submitted to City Council and Planning Board 06/11/08 Wednesday Capital Improvements Workshop with City Council 06/19/08 Thursday Capital Improvements Program workshop with Planning Board 06/24/08 Tuesday Property Appraiser certifies the taxable value on Form DR-420 07/17/08 Thursday City Manager's Recommended Budget sent to Budget Advisory Committee members, with copies to City Council 07/21/08 Monday Budget Advisory Committee meeting @6:00 p.m. 07/23/08 Wednesday City Council approval of proposed millage and Capital Improvements Program 07/24/08 Thursday DR-420 certification delivered to Property Appraiser 08/15/08 Friday Fiscal Year 2008-2009 Proposed Budget to City Council 08/25/08 Monday Council Budget Workshop @6:OOp.m. -Special Meeting 09/03/08 Wednesday First Reading of County Budget @5:01 p.m. 09/04/08 Thursday Final Adoption of County School Board Budget @7:00 p.m. 09/08/08 Monday First Public Hearing on City Budget @6:OOp.m. -Special Meeting 09/10/08 Wednesday Final Adoption of County Budget @5:01 p.m. 09/12/08 Friday Advertising the final millage rate and budget 09/17/08 Wednesday Resolution adopting CRA Budget @5:00 p.m. Special CRA Meeting Final Public Hearing on City Budget @6:00 p.m. -Special Meeting 09/18/08 Thursday Resolutions adopting final millage and budget sent to Property Appraiser and Tax Collector 36 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGETI 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 July, the City Manager's recommended budget is distributed to Budget Advisory Committee members. A meeting is scheduled 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 at 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 37 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGETf 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: 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 are established by the City manager. 4. A Budgetary Control System is maintained to ensure compliance with the budget. Quarterly budget status reports are 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. 38 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET GENERAL FUND The General Fund is the main operating fund for the City of Sebastian. The adopted budget for Fiscal Year 2008-2009 is $11,850,747. 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 represent 7.2% of revenues for the General Fund. Table G-1 and Table G-2 presented on the following pages compare the Fiscal Year 2008-09 estimated revenue sources with budget and actual of prior years. General Fund Revenues Source of Funds Miscellaneous Revenue Transfers-In Franchise Fees 7.2% 11.0% 4.1 % ~ Cash Forward ~ ~ 0.7% Fines and ~ ~~ ~ Forfeitures~_ _ Ad Valorem Taxes - ... - 35.9% 0.5% Chazges For - Services 2.8% ~ ~, Utility Service Tax Intergovernmental Licenses and 20.1% Revenue Permits 17.3% 0.5% City services are provided mainly through the General Fund revenues. The graph presented below shows that 40.7% 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 Expenditure Use of Funds Parks and Recreation,,, General 9.4% Government 26.7% Transportation 12.4% ~~ . ; ~..: Physical __-~__--, Public Safety Environment ~ 40.7% 10.9% 39 (CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET TABLE G-1 Code: 001501 The Fiscal Year 2008-2009 adopted budget for General fund Revenue is $11,850,747. This is $51,838 less than projected 2007-OI General fund revenue of $11,902,585. Amended Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Description Actual Actual Actual Budget Revenue Budget Taxes and franchise fees $ 6,621,430 $ 7,743,125 $ 7,860,179 $ 8,003,249 $ 8,175,888 $ 7,934,958 Licenses and permits 1,587,676 244,370 186,875 173,000 181,550 55,200 Inter-governmental revenue 4,773,369 2,617,774 2,221,215 2,299,529 2,062,475 2,052,529 General government charges for service 116,895 457,780 387,058 310,969 311,181 327,301 Fines and forfeits 88,094 62,648 64,463 59,600 59,600 59,600 Interest earnings 88,314 295,123 340,759 356,200 247,200 307,200 Rents and royalties 57,571 98,616 95,877 95,500 95,500 95,500 Sales of assets 2,774 18,375 33,553 10,000 12,500 12,500 Contributions/donations 25,234 41,110 32,876 35,400 38,235 37,900 Other miscellaneous revenues 66,873 130,366 40,745 17,789 36,340 37,659 Total revenues $ 13,428,230 $ 11,709,287 $11,263,600 $11,361,236 $11,220,469 $10,920,347 Interfund transfers 469,701 - 727,860 538,029 538,029 849,000 Other sources - - - 206,532 144,087 81,400 Total revenues and other sources $13,897,931 $ 11,709,287 $11,991,460 $12,105,797 $11,902,585 $11,850,747 Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from FY 2007-08 Projected Revenues: I. Taxes and franchise fees -Decrease results from Amendment #1, plus decrease in construction and property values 2. Licenses and permits -Decrease represents movement of Business Tax revenues to the Building Enterprise Fund 3. Intergovernmental -Decrease results from the hurricane related FEMA and DCA reimbursements received in FY 2007-08 4. General government charges for service -Net increase reflects an increase in the General Fund administrative charges 5. Fines and forfeits -Projection remains unchanged for FY 2008-09 6. Interest earnings -Increase due to loss of one months income from SBA earnings in FY 07-08 7. Rents and royalties -Projection remains unchanged for FY 2008-09 8. Sales of assets -Projection remains unchanged for FY 2008-09 9. Contributions/Donations -Decrease due to the unexpected donations received in FY 2007-08 l0. Other miscellaneous revenues -Slight increase in amounts being projected 11. Interfund transfers -increase mainly due to new transfers from Local Option Gas Tax and the CRA Fund. 40 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET TABLE G-2 General Fund Revenues Detail GENERAL FUND REVENUE DETAIL Code: 001501 Amended FY 08/09 Account FY 04/05 FY 05/06 FY 06/07. FY 07/08 FY 07/08 Adopted Number Description Actual Actual Actual Budget Projected Budget TAXES 311000 Current Ad Valorem Taxes 3,723,912 4,300,217 4,527,671 4,551,545 4,634,388 4,219,458 311001 Delinquent Ad Valorem Taxes 1,712 39 0 25,000 25,000 25,000 311002 Penalty on Delinquent Taxes 4,292 5,957 9,429 3,500 8,500 8,500 TOTAL AD VALOREM TAXES 3,729,916 4,306,213 4,537,100 4,580,045 4,667,888 4,252,958 FRANCHISE FEES 313100 Electric Franchise Fees 836,694 1,203,190 1,055,082 1,104,250 1,188,000 1,240,000 313700 Solid Waste Franchise Fees 49,696 50,558 51,616 55,697 60,000 65,000 TOTAL FRANCHISE FEES 886,390 1,253,748 1,106,697 1,159,947 1,248,000 1,305,000 UTILITY SERVICE TAXES 314100 Electric Utility Service Tax 1,008,541 1,098,225 1,113,771 1,113,945 1,153,000 1,240,000 314300 Water Utility Service Tax 177,348 208,153 216,655 221,450 213,000 217,000 314800 Propane Utility Service Tax 25,513 27,982 33,903 30,900 30,000 30,000 314950 CST Revenue Sharing 793,722 848,804 852,052 896,962 864,000 890,000 TOTAL UTILITY SERVICE TAXES 2,005,124 2,183,164 2,216,381 2,263,257 2,260,000 2,377,000 TOTAL TAXES & FRANCHISE FEES 6,621,430 7,743,125 7,860,179 8,003,249 8,175,888 7,934,958 LICENSES AND PERMITS 321000 Business Taxes 106,953 123,385 116,106 115,000 120,000 0 321100 Business Tax -Penalties/Transfers 5,012 2,336 2,683 2,800 2,800 0 321050 Contractor License 22,939 0 0 0 0 0 321150 Contractor License -Penalties 617 0 0 0 0 0 322050 Building Permits 963,134 50 0 0 0 0 322060 Driveway Permit Fees 76,400 53,246 11,900 12,000 12,000 12,000 322075 Reinspection Fees 35,447 2,800 220 0 0 0 322700 Accessory Structure 0 0 350 0 0 0 322900 Other Permits & Fees 0 2,055 1,507 0 0 0 329100 Zoning Fees 18,486 31,751 12,513 15,000 15,000 15,000 329200 Site Plan Review Fees 21,642 18,400 23,100 16,000 16,000 16,000 329300 Plat Review Fees 19,108 8,497 10,550 11,000 11,000 11,000 329400 Plan Checking Fees 129,190 0 6,257 0 3,550 0 329500 Alarm Permits 2,620 1,450 1,290 1,200 1,200 1,200 329600 De-Watering Permits 0 400 400 0 0 0 TOTAL LICENSES AND PERMITS 1,587,676 244,370 186,875 173,000 181,550 55,200 41 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET General Fund Revenues Detail -Continued Amended FY 06/07 Account FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 07/08 Adopted Number Description Actual Actual Actual Budget Projected Budget INTERGOVERNMENTAL REVENUE: FEDERAL GRANTS 331200 Fed Grant-Public Safety 34,861 982 1,652 31,529 31,529 31,529 331204 Fed - LLEBG 4,604 5,188 3,500 10,000 10,000 10,000 331901 FEMA -Federal Grant 2,232,801 163,466 14,919 0 0 0 331902 FHWA Grant 139,682 37,910 0 0 0 0 TOTAL FEDERAL GRANTS 2,411,948 207,546 20,071 41,529 41,529 41,529 STATE GRANTS 334100 FL Urban & Forestry Grant 0 26,450 0 0 0 0 334900 FEMA-State matching 105,782 0 0 0 9,946 0 334901 FEMA-State Grant 0 23,865 0 0 0 0 TOTAL STATE GRANTS 105,782 50,315 0 0 9,946 0 STATE SHARED REVENUES 335120 Municpal Revenue Sharing 433,635 502,534 461,588 500,000 440,000 440,000 335122 8th Cent Motor Fuel Tax 177,343 193,852 171,313 200,000 150,000 150,000 335140 Mobile Home Licenses 10,037 9,106 11,210 11,000 11,000 11,000 335150 Alcohol Beverage Licenses 9,106 8,740 10,071 10,000 10,000 10,000 335180 Local Half-Cent Sales Tax 1,507,897 1,528,060 1,429,342 1,537,000 1,400,000 1,400,000 335200 Police Pension State Shared Revenue 117,621 117,621 117,621 0 0 0 TOTAL STATE SHARED REVENUES 2,255,639 2,359,913 2,201,144 2,258,000 2,011,000 2,011,000 TOTAL INTER-GOV'T REVENUE 4,773,369 2,617,774 2,221,215 2,299,529 2,062,475 2,052,529 CHARGES FOR SERVICES 341910 Sales-Maps & Publications 329 508 55 50 50 50 341920 Cert. Copying, Record Search 1,868 1,833 2,576 1,800 1,800 1,800 341930 Election Fees 594 244 366 0 0 0 342100 PD Overtime Service Fees 3,958 6,828 7,453 10,000 10,000 10,000 342200 PD Fingerprinting 0 1,300 1,585 1,000 1,000 1,000 343805 Cemetery Fees 9,270 8,708 6,977 7,500 7,500 7,500 347550 Skate Facility Fees 16,570 18,184 14,905 16,000 16,000 16,000 347555 Tennis Facility Fees 2,018 20,066 19,063 20,000 20,000 20,000 347556 County Facility Impact Fees Admin Fee 12,727 28,217 7,870 10,000 10,000 10,000 347557 Community Center Rec Revenues 24,884 34,222 44,107 40,000 40,000 40,000 349140 RRD-Management Fees 7,203 9,086 36,575 12,826 12,826 12,584 349410 Golf Course-Management Fees 4,088 42,225 42,958 50,168 50,168 55,464 349415 Maintenance Service Fees-GC 0 0 0 0 0 0 349450 Airport-Management Fees 32,114 72,225 42,958 50,168 50,168 55,464 349455 Maintenance Service Fees-AP 671 1,031 1,130 0 0 0 349480 Building Dept Administrative Fees 0 196,470 157,511 86,457 86,457 92,439 349485 Maintenance Services Fees-Bldg Dept 0 1,000 969 0 0 0 349900 Project Personnel & Equipment Services 601 15,633 0 5,000 0 0 349950 Special Events Pers Svc Fees 0 0 0 0 5,212 5,000 TOTAL CHGS FOR SERVICE 116,895 457,780 387,058 310,969 311,181 327,301 42 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET) General Fund Revenues Detail -Continued Amended FY 06/07 Account FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 07/08 Adopted Number Description Actual Actual Actual Budeet Projected Budeet FINES AND FORFEITS 351100 Court Fines 36,167 29,777 32,844 30,000 30,000 30,000 351115 Police Education-$2.00 Funds 4,129 3,358 4,821 4,000 4,000 4,000 351120 Drivers Education 16,131 9,272 12,504 10,000 ]0,000 10,000 351130 Court Costs 14 64 0 100 100 100 351140 Parking Fines 2,807 4,567 5,780 2,500 2,500 2,500 354100 Code Enforcement Fines 26,088 12,100 7,039 10,000 10,000 10,000 359000 Other Fines/Forfeits 2,758 3,510 1,476 3,000 3,000 3,000 TOTAL FINES AND FORFEITS 88,094 62,648 64,463 59,600 59,600 59,600 MISCELLANEOUS REVENUE: INTEREST EARNINGS 361100 Interest Income 26,380 190,817 180,243 179,000 185,000 230,000 361105 State Board Interest Earnings 48,256 97,902 155,860 170,000 55,000 70,000 361150 Other Interest 13,678 6,404 4,656 7,200 7,200 7,200 TOTAL INTEREST EARNINGS 88,314 295,123 340,759 356,200 247,200 307,200 RENT AND ROYALTIES 362100 Rents and Royalties 1,161 6,181 2,703 3,500 3,500 3,500 362150 Nontaxable Rent 45,387 92,435 93,174 92,000 92,000 92,000 363150 Special Assessment-Riverfront 11,023 0 0 0 0 0 TOTAL RENT AND ROYALTIES 57,571 98,616 95,877 95,500 95,500 95,500 SALE OF FIXED ASSETS 364100 Sale of Fixed Assets 0 17,570 31,770 10,000 10,000 10,000 365000 Sale of Surplus Material/Scrap 2,774 805 1,783 0 2,500 2,500 TOTAL SALES OF FIXED ASSETS 2,774 18,375 33,553 10,000 12,500 12,500 C O NTRIBUTIONS/DONATIONS 366000 Contributions & Donations 5,309 17,973 250 0 200 0 366100 Donatons -Car Seat Program 0 75 195 0 135 0 366150 75th Annuversary Revenues 1,775 1,170 1,568 1,500 1,500 1,500 366200 Contribution/Greer Trust 5,625 5,030 19,120 20,400 20,400 20,400 366604 Donations-Public Safety Employees 135 3,101 1,305 500 1,500 1,500 366605 Donations-General Empl Fund 920 1,730 2,462 1,000 2,500 2,500 366805 4th of July Donations 11,470 12,031 7,976 12,000 12,000 12,000 TOTAL CONTRIBUTIONS/DONATIONS 25,234 41,110 32,876 35,400 38,235 37,900 OTHER MISCELLANEOUSREVENUES 369100 Motor Fuel Tax Rebate 11,563 11,404 12,083 11,200 11,200 11,200 369200 Insurance Proceeds 21,133 40,250 5,933 4,589 5,000 5,000 369400 Reimbursements 4,759 5,139 11,826 500 10,140 10,000 369900 Other Miscellaneous Revenues 1,122 71,943 8,390 500 8,000 9,459 369954 Vend Mach Sales-Pub Safety Fund 201 0 0 0 0 0 369955 Vend Mach Sales-Gen Empl Fund 1,334 1,981 1,898 1,000 2,000 2,000 369995 Cash Over/Short 191 36 3 0 0 0 369999 Prior Year Recoveries 26,570 (387) 612 0 0 0 TOTAL OTHER MISCELLANEOUS REV. 66,873 130,366 40,745 17,789 36,340 37,659 TOTAL MISCELLANEOUS REVENUE 240,766 583,590 543,810 514,889 429,775 490,759 TOTAL REVENUES 13,428,230 11,709,287 11,263,600 11,361,236 11,220,469 10,920,347 43 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET General Fund Revenues Detail -Continued Amended FY 06/07 Account FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 07/08 Adopted Number Description Actual Actual Actual Budget Projected Budget INTERFUND TRANSFERS 381120 Interfund Trfr From 120 LOGT 0 0 0 0 0 250,000 381130 Interfund Trfr From 130 DST 279,013 0 219,738 0 0 0 381140 Interfund Trfr From 140 CRA 0 0 0 0 0 60,000 381163 Interfund Trfr From 163 STORMWAT 160,996 0 466,576 500,000 500,000 500,000 381601 Interfund Trfr From 601 CEMETERY T 29,692 0 41,546 38,029 38,029 39,000 TOTAL INTERFUND TRANSFERS 469,701 0 727,860 538,029 538,029 849,000 OTHER FINANCING SOURCES 389991 Appropriation From PY Fund Balance- Unreserve 0 0 0 206,532 144,087 81,400 TOTAL OTHER SOURCES 0 0 0 206,532 144,087 81,400 TOTAL REV. AND OTHER SOURCES 13,897,931 11,709,287 11,991,460 12,105,797 11,902,585 11,850,747 44 (CITY OF SEBASTIAN, FLORIDA 2008/2009 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/DMSION Org Code Descriution 010001 City Council 010008 City Manager 010009 City Clerk 010010 City Attorney 010020 Finance 010021 Management Information Svs. 010035 Human Resources 010041 Police Administration 010043 Police Patrol Division 010045 Code Enforcement Division 010047 Police Detective Division 010048 Police Support Services 010049 Police Dispatch Unit 010081 Engineering 010082 Roads and Maintenance 010083 Stormwater Utility 010084 Garage 010086 Facilities Maintenance 010087 Parks and Recreation 010089 Cemetery 010080 Growth Management 010085 Building 010099 Non-Departmental Change Amended FY 08/09 From FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 07/08 Adopted Prior Year Increase Actual Actual Actual Budget Proiected Budget Proiected (Decrease) $ 35,222 $ 35,238 $ 56,167 $ 61,068 $ 55,032 $ 54,065 $ (967) -1.8% 402,646 211,746 229,643 263,787 262,735 269,986 7,251 2.8% 314,882 330,724 368,020 280,288 274,880 297,087 22,237 8.1 162,519 186,376 200,960 226,034 227,241 239,086 L 1,845 5.2 374,395 364,371 364,673 384,032 399,373 401,990 2,617 0.7% 139,371 164,134 222,310 255,660 238,157 266,344 28,187 IL8% 211,292 234,986 226,413 241,252 241,252 176,553 (64,699) -26.8% 643,704 574,142 771,051 677,066 659,145 666,255 7,110 1.1% 1,931,500 2,047,078 2,548,208 2,406,773 2,392,478 2,493,154 100,676 4.2% L21,855 158,601 188,122 162,752 160,886 141,614 (18,942) -IL8% 671,440 653,199 736,917 735,748 735,490 714,798 (20,692) -2.8% 288,133 282,910 321,854 272,104 260,968 307,179 46,211 17.7% 353,288 349,953 419,926 430,598 472,175 503,931 31,756 6.7% 461,902 478,235 593,823 497,856 470,744 464,968 (5,776) -1.2% 2,654,625 914,404 687,631 704,181 742,559 790,037 47,478 6.4% 791,479 1,771,907 1,313,395 1,382,155 L,408,133 1,286,528 (121,605) -8.6% 191,336 205,560 283,884 165,408 163,067 210,111 47,044 28.8% 471,012 192,216 206,085 267,319 268,099 277,264 9,165 3.4% 1,065,121 973,894 1,022,993 1,083,381 1,089,547 1,112,395 22,848 2.1% L45,592 157,199 134,988 200,367 197,866 166,187 (31,679) -16.0% 289,393 257,040 379,193 404,567 403,195 338,264 (64,931) -16.1% 868,735 580,923 N/A N/A N/A N/A N/A N/A 582,122 1,690,329 803,540 1,003,401 957,561 672,951 (284,610) -29.7% Total General Fund Expenditures $ 13,171,564 $ 12,815,166 $ 12,079,797 $ 12,105,797 $ 12,080,223 $ 11,850,747 $ (229,476) Total Revenues and Other Sources $ 13,897,931 $ 11,709,287 $ 11,991,460 $ L2,105,797 $ 11,902,585 $ l 1,850,747 $ (51,838) (Revenues) over Expenditures $ 726,367 $ (1,105,879) $ (88,337) $ lo) $ (u7,63a) $ (0) ~ 177,637 1.9% -0.4 45 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET TABLE G-4 General Fund Expenditure by Department/Division Actual ~ Actual ~ Actual ~ Budget ~ Projected Change from PERSONAL SERVICES $ 20,707 $ 21,591 $ 21,892 $ 22,782 $ 22,782 $ 22,755 $ (27) OPERATING EXPENDITURES $ 14,515 $ 13,647 $ 34,275 $ 38,286 $ 32,250 $ 31,310 $ (940) CAPITAL OUTLAY $ $ - $ - $ TOTAL $ 35,222 $ 35,238 $ 56,167 $ 61,068 $ 55,032 $ 54,065 $ (967) CITY MANAGER PERSONAL SERVICES $ 385,054 $ 205,223 $ 223,153 $ 256,437 $ 255,664 $ 265,486 $ 9,822 OPERATING EXPENDITURES $ 15,431 $ 6,523 $ 6,490 $ 7,350 $ 7,071 $ 4,500 $ (2,571) CAPITAL OUTLAY $ 2,161 $ - $ - $ - $ - $ - $ TOTAL ~ 402,646 $ 211,746 $ 229,643 $ 263,787 $ 262,735 $ 269,986 $ 7,251 CITY CLERK PERSONAL SERVICES $ 247,211 $ 246,763 $ 284,317 $ 239,756 $ 241,984 $ 252,302 $ ]0,318 OPERATING EXPENDITURES $ 67,671 $ 72,387 $ 83,703 $ 40,532 $ 32,866 $ 44,785 $ 11,919 CAPITAL OUTLAY $ - $ 11,574 $ - $ - $ - $ - $ TOTAL $ 314,882 $ 330,724 $ 368,020 $ 280,288 $ 274,850 ~ 297,087 $ 22,237 CITY ATTORNEY PERSONAL SERVICES $ 157,245 $ 180,322 $ 193,365 $ 211,219 $ 212,036 $ 229,631 $ 17,595 OPERATING EXPENDITURES $ 5,274 $ 6,054 $ 7,595 $ 14,815 $ 15,205 $ 9,455 $ (5,750) CAPITAL OUTLAY $ - $ - $ - $ - $ - $ - $ TOTAL $ 162,519 $ 186,376 $ 200,960 $ 226,034 $ 227,241 $ 239,086 $ 11,845 FINANCE PERSONAL SERVICES $ 298,721 $ 298,171 $ 270,933 $ 315,014 $ 334,762 $ 335,525 $ 763 OPERATING EXPENDITURES $ 73,393 $ 66,200 $ 92,248 $ 69,018 $ 64,611 $ 66,465 $ 1,854 CAPITAL OUTLAY $ 2,281 $ - $ 1,492 $ - $ - $ - $ TOTAL $ 374,395 $ 364,371 $ 364,674 $ 384,032 S 399,373 $ 401,990 ~ 2,617 MANAGEMENT INFORMATION SERVICES PERSONAL SERVICES $ 119,232 $ 134,715 $ 189,323 $ 22'1,417 $ 207,607 $ 217,279 $ 9,672 OPERATING EXPENDITURES $ 17,864 $ 10,197 $ 13,636 $ 18,904 $ 21,050 $ 24,065 $ 3,015 CAPITAL OUTLAY $ 2,275 $ 19,222 $ 19,351 $ 9,339 $ 9,500 $ 25,000 $ 15,500 TOTAL $ 139,371 $ 164,134 $ 222,309 $ 255,660 $ 238,157 $ 266,344 $ 28,187 HUMAN RESOURCES PERSONAL SERVICES $ 187,101 $ 207,537 $ 199,261 $ 220,176 $ 220,176 $ 164,003 $ (56,173) OPERATING EXPENDITURES $ 24,191 $ 27,449 $ 25,102 $ 21,076 $ 21,076 $ 12,550 $ (8,526) CAPITAL OUTLAY $ - $ - $ 2,050 $ - $ - $ - $ TOTAL S 211,292 $ 234,986 $ 226,413 $ 241,252 $ 241,252 $ 176,553 $ (64,699) POLICE DEPARTMENT -ADMINISTRATION PERSONAL SERVICES $ 586,507 $ 514,999 $ 691,239 $ 551,777 $ 546,102 $ 535,2]7 $ (10,885) OPERATING EXPENDITURES $ 52,161 $ 59,121 $ 79,812 $ 109,312 $ 98,043 $ 131,038 $ 32,995 CAPITAL OUTLAY $ 5,036 $ 22 $ - $ 15,977 $ 15,000 $ - $ (15,000) TOTAL $ 643,704 $ 574,141 $ 771,051 $ 677,066 $ 659,145 $ 666,255 $ 7,110 POLICE DEPARTMENT -PATROL PERSONAL SERVICES $ 1,567,679 $ 1,641,776 $ 2,047,576 $ 2,155,326 $ 2,115,319 $ .2,289,942 $ 174,623 OPERATING EXPENDITURES $ 166,427 $ 203,562 $ 240,292 $ 216,792 $ 240,909 $ ]82,612 $ (58,297) CAPITAL OUTLAY $ 197,394 $ 201,740 $ 260,340 $ 34,655 $ 36,250 $ 20,600 $ (15,650) TOTAL $ 1,931,500 S 2,047,077 $ 2,548,209 $ 2,406,773 $ 2,392,478 $ 2,493,154 $ 100,676 POLICE DEPARTMENT -DETECTIVE PERSONAL SERVICES $ 494,480 $ 507,522 $ 605,435 $ 606,026 $ 617,456 $ 618,905 $ 1,449 OPERATING EXPENDITURES $ 117,281 $ 10],933 $ 105,502 $ 129,722 $ 118,034 $ 90,893 $ (27,141) CAPITAL OUTLAY $ 59,6'19 $ 43,744 $ 25,980 $ - $ - $ 5,000 $ 5,000 TOTAL $ 671,440 $ 653,198 $ 736,916 $ 735,748 $ 735,490 $ 714,798 ~ (20,692) 46 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET General Fund Expenditure by Department/Division -Continued 2005 I 2006 I 2007 I 2008 I 2008 I 2009 Department Actual Actual Actual Budget Projected Budget Pni,iCF. DRPARTMF.NT - PERSONAL SERVICES $ 270,522 $ 260,585 $ 302,187 $ 255,158 $ 246,646 $ 298,374 OPERATING EXPENDITURES $ 17,61 I $ 19,796 $ 18,261 $ 16,946 $ 14,322 $ 8,805 CAPITAL OUTLAY $ - $ 2,529 $ 1,407 $ - $ - $ TOTAL $ 288,133 $ 282,910 $ 321,854 $ 272,104 $ 260,968 $ 307,179 P(li.iCF. i1FPARTMF.NT _ i)1SPATCH PERSONAL SERVICES $ 317,106 $ 318,741 $ 375,306 $ 415,077 $ 455,822 $ 490,241 OPERATING EXPENDITURES $ 29,278 $ 29,072 $ 24,100 $ 15,521 $ 16,353 $ 3,690 CAPITAL OUTLAY $ 6,904 $ 2,140 $ 20,520 $ - $ - $ 10,000 TOTAL $ 353,288 ~ 349,953 $ 419,926 $ 430,598 $ 472,175 $ 503,931 FNGiNFFR1NG PERSONAL SERVICES $ 425,079 $ 436,306 $ 551,776 $ 428,139 $ 422,860 $ 429,543 OPERATING EXPENDITURES $ 30,867 $ 34,635 $ 42,047 $ 34,880 $ 35,599 $ 28,925 CAPITAL OUTLAY $ 5,956 $ 7,294 $ - $ 34,837 $ 12,285 $ 6,500 TOTAL $ 461,902 $ 478,235 $ 593,823 $ 497,856 $ 470,744 $ 464,968 PiIRLiC W(7RKS - STnRMWATF.R iITii,1TY PERSONAL SERVICES $ 528,551 $ 506,922 $ 392,400 $ 605,415 $ 586,833 $ 547,823 OPERATING EXPENDITURES $ 230,332 $ 1,187,382 $ 774,253 $ 722,740 $ 767,300 $ 738,705 CAPITAL OUTLAY $ 32,596 $ 77,603 $ 146,742 $ 54,000 $ 54,000 $ TOTAL $ 791,479 $ 1,771,907 $ 1,313,395 $ 1,382,155 $ ],408,133 $ 1,286,528 PiiRi,iC Wt7RKS - R(1ADS AND MAiNTF,NANCF, PERSONAL SERVICES $ 624,340 $ 617,967 $ 516,949 $ 569,507 $ 577,096 $ 639,787 OPERATING EXPENDITURES $ 2,014,628 $ 172,985 $ 151,759 $ 134,674 $ 165,463 $ 150,250 CAPITAL OUTLAY $ 15,657 $ 123,452 $ 18,923 $ - $ - $ TOTAL $ 2,654,625 $ 914,405 $ 687,631 $ 704,181 $ 742,559 $ 790,037 PiiRT.iC W(1RKS _ CFNTRAi. GARAGE. PERSONAL SERVICES $ 160,394 $ 171,762 $ 236,901 $ 131,295 $ 127,728 $ 177,021 OPERATING EXPENDITURES $ 23,613 $ 28,391 $ 38,890 $ 34,113 $ 35,339 $ 29,590 CAPITAL OUTLAY $ 7,329 $ 5,407 $ 8,093 $ - $ - $ 3,500 TOTAL $ 191,336 $ 205,560 $ 283,884 $ 165,408 $ 163,067 $ 210,111 PiiRi.iC W(1RKS -PARKS & RFC PERSONAL SERVICES $ 683,705 $ 670,650 $ 722,825 $ 805,603 $ 811,173 $ 861,650 OPERATING EXPENDITURES $ 311,700 $ 256,196 $ 252,262 $ 258,938 $ 259,534 $ 250,745 CAPITAL OUTLAY $ 69,716 $ 47,048 $ 47,906 $ 18,840 $ ] 8,840 $ TOTAL ~ 1,065,121 $ 973,894 $ 1,022,994 $ 1,083,381 $ 1,089,547 $ 1,112,395 PiiRi.iC W(1RKS _ CEMETERY PERSONAL SERVICES $ 112,515 $ 119,850 $ 115,606 $ 127,465 $ 126,215 $ 133,995 OPERATING EXPENDITURES $ 31,833 $ 29,723 $ 19,382 $ 21,902 $ 22,142 $ 21,392 CAPITAL OUTLAY $ 1,244 $ 7,626 $ - $ 51,000 $ 49,509 $ 10,800 TOTAL $ 145,592 $ 157,200 $ 134,987 $ 200,367 ~ 197,866 $ 166,187 PiiRi,iC WnRKS - FACILITIES MAiNTF.NANCF, PERSONAL SERVICES $ 141,221 $ 82,598 $ 96,355 $ 106,536 $ 104,722 $ 120,257 OPERATING EXPENDITURES $ 329,791 $ 109,619 $ 108,080 $ 160,783 $ 163,377 $ 157,007 CAPITAL OUTLAY $ - $ - $ 1,650 $ - $ - $ TOTAL $ 471,012 $ 192,216 $ 206,085 $ 267,319 $ 268,099 $ 277,264 47 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET` General Fund Expenditure by Department/Division -Continued 2005 2006 2007 2008 2008 2009 Change from De ar[ment Actual Actual Actual . Bud et Pro'ected Bud et Pro'ected GROWTH MANAGEMENT PERSONAL SERVICES $ 267,977 $ 234,664 $ 314,240 $ 357,132 $ 355,832 $ 321,854 $ (33,978) OPERATING EXPENDITURES $ 21,416 $ 22,376 $ 32,143 $ 47,435 $ 47,363 $ 16,410 $ (30,953) CAPITAL OUTLAY $ - $ - $ 32,810 $ - $ - $ - $ - TOTAL $ 289,393 $ 257,040 $ 379,192 $ 404,567 $ 403,195 $ 338,264 $ (64,931) CODF. ENFORCEMENT PERSONAL SERV[C8S $ 109,535 $ 134,495 $ 167,339 $ 130,292 $ 118,684 $ 120,104 $ 1,420 OPERATING EXPENDITURES $ 12,320 $ 19,047 $ 20,783 $ 14,460 $ 24,445 $ 21,510 $ (2,935) CAPITAL OUTLAY $ - $ 5,058 $ - $ 18,000 $ 17,427 $ - $ (17,427) TOTAL $ 121,855 $ 158,601 $ 188,121 $ 162,752 $ 160,556 $ 141,614 $ (18,942) BUILDING DEPARTMENT PERSONAL SERVICES $ 618,800 $ 435,352 N/A N/A N/A N/A N/A OPERATING BXPEND[TURES $ 237,461 $ 145,571 N/A N/A N/A N/A N/A CAPITAL OUTLAY $ 12,474 $ N/A N/A N/A N/A N/A TOTAL $ 868,735 $ 580,923 N/A N/A N/A N/A N/A NON-DEPARTMENTAL PERSONAL SERVICES $ 8,135 $ 19,172 $ 6,087 $ 10,000 $ 4,700 $ 5,000 $ 300 OPERATWG EXPENDITURES $ 573,987 $ 529,653 $ 793,453 $ 851,716 $ 811,176 $ 667,951 $ (143,225) GRANTS AND AIDS $ - $ 2,215 $ 4,000 $ - $ - $ - $ - [NTERFUND TRANSFERS OUT $ - $ 1,139,289 $ - $ - $ - $ - $ - CONTINGENCY $ - $ - $ - $ 141,685 $ 141,685 $ - $ (141,685) TOTAL $ 582,122 $ 1,690,329 $ 803,540 $ 1,003,40] $ 957,561 $ 672,951 $ (284,610) hange rom De artment Actual Actual Actual Bud et Pro'ected Bud e[ Pro'ected TOTALS PERSONAL SERVICES $ 8,331,817 $ 7,967,683 $ 8,524,464 $ 8,747,549 $ 8,712,199 $ 9,076,694 $ 364,495 OPHRATINGEXPENDITURES $ 4,419,045 $ 3,151,519 $ 2,964,066 $ 2,979,915 $ 3,013,528 $ 2,692,653 $ (320,875) CAPITAL OUTLAY $ 420,702 $ 554,459 $ 587,265 $ 236,648 $ 212,811 $ 81,400 $ (131,411) GRANTS AND AIDS $ - $ 2,215 $ 4,000 $ - $ - $ - $ - [NTERFUND TRANSFERS OUT $ - $ 1,139,289 $ - $ - $ - $ - $ CONTINGENCY $ - $ - $ - $ 141,685 $ 141,685 $ - $ (141,685) TOTAL GENERAL FUND $ 13,171,564 $ 12,815,165 $ 12,079,795 $ 12,105,797 $ 12,080,223 $ 11,850,747 $ (229,476) 48 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET 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 2008 ACCOMPLISHMENTS / Approvals of funding and contracts for three pedestrian bridges / Approval of LoPresti Airport lease and Economic Development Incentive Agreement / Creation of Natural Resources Board / Creation of Short and Long Term Goals / Creation of Charter Officer Evaluation Procedures by Resolution / Approval of new Sebastian Clambake Festival and Sebastian River Art and Music Festival Agreements FISCAL YEAR 2009 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 - Completion of Collier Creek Seawall Project. PERFORMANCE MEASURES Performance Indicators Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Number of Council Meetings Conducted 36 40 40 40 Number of CRA Meetings Conducted 2 8 8 8 Number of Board of Adjustment Meetings Conducted 4 4 5 4 Number of Ordinances Adopted 10 21 10 10 Number of Resolutions Adopted 55 43 55 40 Number of Board Appointments 30 17 40 20 PROGRAM BUDGET DESCRIPTION FOR CITY COUNCIL STAFFING NATURE OFACTIVITY 07/08 08/09 40.00% 40.00% Regular 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 pointing qualified citizens to boards and committees. 10.00% 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. Cit re resentation at all levels of overnment and intra- overnmental affairs. 30.00% 30.00% Citizens' Problems and Complaints -Assisting Citizens in referring complaints and problems to the City Mana er for follow-up. 100.00% 100.00% 49 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET CITY COUNCIL BUDGET SUMMARY The Fiscal Year 2008-2009 adopted budget for City Council is $54,065. This compares to the 2007-2008 projecte expenditures of $55,032, a decrease of $967 or 1.8%. Amended Projected Adopted FY OS-06 FY 06/07 FY 07/08 FY 07/08 FY 08/09 Actual Actual Budget Expenditures Budget Difference Personal Services $ 21,591 $ 21,892 $ 22,782 $ 22,782 $ 22,755 $ (27) Operating Expenditures 13,647 34,275 38,286 32,250 31,310 (940) Capital Outlay - - - - - - Total $ 35,238 $ 56,167 $ 61,068 $ 55,032 $ 54,065 $ (967) Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenditures: Difference 1. Personal Services -Decrease in Worker's Compensation Insurance $ (27) 2. Operating Expenditures -Decrease mainly due to a decrease in repair & maintenance of operating equipment. $ (940) 3. Capital Outlay - No capital outlay requested in FY 2008-09. $ - PERSONAL SERVICES SCHEDULE CITY COUNCIL F/T/E PAY POSITION YEARS POSITION RANGE 06-07 07-08 08-09 Mayor 5,400 1.00 1.00 1.00 Vice-Mayor 3,600 1.00 1.00 1.00 Council Member 3,600 3.00 3.00 3.00 5.00 5.00 5.00 FICA Taxes Worker's Comp Insurance Projected Adopted Expenditure Budget 07-08 08-09 $ 5,400 $ 5,400 3,600 3,600 10,800 10,800 $ 19,800 $ 19,800 2,892 2,892 90 63 $ 22,782 $ 22,755 50 ;CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET. CITY COUNCIL Code: 010001 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget PERSONAL SERVICES 511200 Legislative Salaries 18,990 19,800 19,050 19,800 19,800 19,800 512100 FICA Taxes 1,623 1,722 2,777 2,892 2,892 2,892 512400 Worker's Comp Insurance 94 69 65 90 90 63 TOTAL PERSONAL SERVICES 20,707 21,591 21,892 22,782 22,782 22,755 OPERATING EXPENDITURES 534000 Travel & Per Diem 7,192 6,303 18,780 24,716 21,000 22,000 534101 Telephone 609 426 187 320 400 100 534105 Cellular Telephone 0 0 420 620 620 1,080 534110 Internet Access 5 60 40 50 200 100 534630 R & M Office Equipment 62 210 1,823 2,000 2,000 500 534640 R& M Operating Equipment 0 0 595 0 0 0 534800 Promotional Activities 376 532 1,175 1,400 1,200 1,200 534995 Litigation Expenditures 0 0 5,037 0 0 0 535200 Departmental Supplies 1,278 1,318 1,363 1,500 1,000 500 535210 Computer Supplies 2,249 2,331 2,198 2,300 2,000 2,000 535410 Dues and Memberships 200 0 200 500 500 500 535420 Books and Publications 144 72 337 330 330 330 535450 Training and Education 2,400 2,395 2,120 4,550 3,000 3,000 TOTAL OPERATING EXPENDITURES 14,515 13,647 34,275 38,286 32,250 31,310 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CITY COUNCIL 35,222 35,238 56,167 61,068 55,032 54,065 51 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET GTY OF .~ ~-µ-__ ___.., - _ -~,, "`':a ~ ~" ~ tit ~,;, . ~ _~~ HOME OF PELICAN ISLAND This Page Intentionally Left Blank 52 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 infra 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 2008 ACCOMPLISHMENTS / Applied for grants and secured funding for various city projects / Resolved City Council concerns. / Met with community groups to address questions and concerns. / Participated in the International City/County Management management Association and Florida League of Cities activities. / Met with representatives of other jurisdictions and agencies to benefit. FISCAL YEAR 2009 GOALS AND OBJECTIVES City Goal: Governmental Efficiency Association, Florida City/County address issues of mutual interest and 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 - Full 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. 53 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL Bi1DGET PROGRAM BUDGET DESCRIPTION FOR CITY MANAGER STAFFING NATURE OFACTI~ITY 07/08 08/09 40.00% 40.00% Management and Supervision of City Programs and Proiects -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 Ci 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 The Fiscal Year 2008-2009 adopted budget for City Manager is $269,986. This compares to the 2007-08 expenditures of $262,735, an increase of $7,251 or 2.8%. Amended Projected Adopted FY05-06 FY06-07 FY07-08 FY07-08 FY 08-09 Actual Actual Budget Expenditures Budget Difference Personal Services $ 205,223 $ 223,153 $ 256,437 $ 255,664 $ 265,486 $ 9,822 Operating Expenditures 6,523 6,490 7,350 7,071 4,500 (2,571) CapitalOutlay - - - - - - Total $ 211,746 $ 229,643 $ 263,787 $ 262,735 $ 269,986 $ 7,251 Fiscal Year 2008-09 adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenditures: Difference 1. Personal Services -Increase mainly due to the addition of one part-time receptionist position and regular salary increases for employees other than the City Manager $ 9,822 2. Operating Expenses -Decrease due to overall reductions in operating expenses. $ (2,571) 3. Capital Outlay - No capital outlay requested in FY 2008-09 $ - 54 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE (CITY MANAGER F/T/E Projected Adopted PAY POSITION YEARS Expenditures Budget POSITION RANGE GRADE 06-07 07-08 08-09 07-08 08-09 Manager 1.00 1.00 1.00 $ 114,230 $ 115,450 ,utive Assistant 43,001 / 77,665 64C 1.00 1.00 1.00 59,800 64,400 Clerical Assistant 10 0.00 0.50 0.50 11,400 13,500 2.00 2.50 2.50 $ 185,430 $ 193,350 FICA Taxes 14,461 15,067 Deferred Compensation 16,563 16,511 Group Health Insurance Premiu m 16,809 17,887 Dependant Health Ins Premium 17,990 18,372 Employee Assistance Program 76 81 Worker's Comp Insurance 735 618 Auto Allowance 3,600 3,600 Total Personal Services $ 255,664 $ 265,486 55 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET CITY MANAGER Code: 010005 Account Number Description FY04/OS Actual FY05/06 Actual FY06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 294,918 151,978 164,701 187,400 185,430 193,350 512100 FICA Taxes 21,578 12,115 12,067 14,566 14,461 15,067 512225 Deferred Compensation 24,894 13,535 14,731 16,601 16,563 16,511 512301 Group Health Insurance Premium 27,176 10,132 12,116 15,475 16,809 17,887 512305 Dependant Health Ins Premium 13,809 13,234 15,508 17,990 17,990 18,372 512309 Employee Assistance Program 127 52 46 69 76 81 512400 Worker's Comp Insurance 1,309 587 532 736 735 618 512601 Auto Allowance 1,243 3,590 3,452 3,600 3,600 3,600 TOTAL PERSONAL SERVICES 385,054 205,223 223,153 256,437 255,664 265,486 OPERATING EXPENDITURES 533400 Other Contractual Services 0 0 0 250 250 0 534000 Travel and Per Diem 617 0 526 500 500 250 534101 Telephone 1,249 880 352 550 550 550 534105 Cellular Phone 575 505 424 400 400 400 534110 Internet Services 105 293 49 50 50 50 534120 Postage 431 80 85 100 100 100 534130 Express Mail 166 24 0 100 100 0 534630 R & M -Office Equipment 1,703 1,684 1,544 1,200 1,200 800 534800 Promotional Activities 1,685 361 707 500 600 250 534920 Legal Ads 2,588 480 0 500 0 0 535200 Departmental Supplies 1,526 554 780 1,000 1,000 500 535210 Computer Supplies 2,465 269 63 300 300 100 535410 Dues and Memberships 630 1,067 1,228 1,200 1,321 1,200 535420 Books and Publications 18 0 82 150 150 50 535450 Training and Education 595 325 650 550 550 250 TOTAL OPERATING EXPENDITURES 15,431 6,523 6,490 7,350 7,071 4,500 CAPITAL OUTLAY 606400 Vehicles and Equipment 2,161 0 0 0 0 0 TOTAL CAPITAL OUTLAY 2,161 0 0 0 0 0 TOTAL CITY MANAGER 402,646 211,746 229,643 263,787 262,735 269,986 56 __ CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET CITY CLERK The City Clerk is appointed by and serves under the direction of the City Council. This office maintains the City seal, attests all documents, provides legislative support, and maintains all permanent records of the City. The City Clerk is the Elections Official, Canvassing Board Chair and Records Management Liaison Officer for the City. The department is responsible for the City's records management program, cemetery sales and records, administers all appointments, orientations, financial disclosure and handbooks for City boards and committees, and administers codification. FISCAL YEAR 2008 ACCOMPLISHMENTS ~ Purchased BIS Digital Recording System for use by all board secretaries -new record and timestamp onto DVD ~ Records Program Manager attained Florida Records management Certification from FRMA ~ Coordinated and wrote City Social Security Number Collection Policy ~ Assisted with move of early voting into historic schoolhouse building ~ Coordinated with MIS for better legal and meeting notices on City website ~ Continued working with departments on imaging program and placement of records in Laser fiche for public access Completion of Council minutes synopsis 1924 to present anticipated before end of Fiscal Year 08 ~ Reviewed paperless agenda packets but will hold due to budgetary issues to future Fiscal Year ~ Assisted Public Works-Engineering with retention and destruction of records from old offices FISCAL YEAR 2009 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - Complete citywide retention schedule to coordinate with State retention. - Work with Finance on scanning of permanent and long term records into Laser fiche. - Deputy City Clerk continuing education to attain Master Municipal Clerk certification - Continued scanning of City documents into Laser fiche and destruction of paper records - Improve and streamline procedures for council meeting action follow-up, cemetery sales, and advertising - Assist with establishing permanent location for early voting PERFORMANCE MEASURES Performance Indicators Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Records Scanned 400 592 1000 800 Records Destroyed 200 Boxes 171 Boxes 185 Boxes 220 boxes Council Meeting Packets/Minutes 36 48 40 40 Cemetery Lots/Niches Sold 100 69 120 100 Election -Candidates Qualified 6 8 N/A 8 Legal/Display Ads Published 40 39 46 46 Code Supplements Distributed 2 4 4 4 Board Appointments Administered 40 17 40 30 Instruments Recorded 10 3 5 5 Public Records Requests 250 458 400 450 Other Committee Meeting Minutes Recorded 41 38 40 28 57 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PROGRAM BUDGE T DESCRIPTION FOR CITY CLERK STAFFING NATURE OF ACTIVITY 07/08 08/09 15.00% 20.00% Services for Council -Prepare City Council agendas, advertise public hearings, post notices, attend and take minutes of all council meetings, administer follow-up of Council action items, prepare correspondence, prepare Council budget, make Council travel arrangements, researc services, attest and seal all documents executed by Mayor, schedule invocations, write proclamations and resolutions as needed, prepare certificates of appreciation, prepare counci annual budget, coordinate with multimedia company and MIS for broadcast of all council meetin s. 15.00% 10.00% 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 fmancial disclosure forms and update City information on Commission o Ethics website, record Board of Adjustment (council), CRA (council), Natural Resource Board, maintain and update Board Handbook, and conduct board member orientation. 25.00% 30.00% 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 research for staff as requested. 10.00% 10.00% Cemetery -Coordinates with Cemetery Sexton on sale of cemetery lots, maintains cemeter records/database. 10.00% 5.00% 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 City postage meter, records vacation of easements, keeps log of all City vehicles, attests and seals 10.00% 10.00% Citv Election -The City Clerk is the City Elections Official and Chairperson of Ci Canvassing Board, qualifies candidates for office and coordinates with Supervisor of Elections in administration of annual general elections, prepares resolutions and swears in electe officials. 100.00% 100.00% 58 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGETI CITY CLERK BUDGET SUMMARY Fiscal Year 2008-2009 adopted budget for City Clerk is $297,087. This compares to the 2007-08 7ditures of $274,850, an increase of $22,237 or 8.1%. oval Services rating Expenses ~tal Outlay Total Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenditures Budget Difference $ 246,763 $ 284,317 $ 239,756 $ 241,984 $ 252,302 $ 10,318 72,387 83,703 40,532 32,866 44,785 11,919 11,574 - - - - - $ 330,724 $ 368,020 $ 280,288 $ 274,850 $ 297,087 $ 22,237 Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenditures: 1. Personal Services -Net increase due to a 3.2% increase in health insurance, a 6.5% increase for two exempt employees per the Management Benefit Package, and an increase in deferred compensation which is wage driven. 2. Operating Expenses -Net increase mainly due to election cost and codification services for Land Development Code rewrite. 3. Capital Outlay - No capital outlay requested in FY 2008-09 Difference $ 10,318 ~ $ 11,919 PERSONAL SERVICES SCHEDULE CITY CLERK F/T/E Projected Adopted PAY POSITION YEARS Expenditures Budget POSITION RANGE GRADE 06-07 07-08 08-09 07-08 08-09 City Clerk 1.00 1.00 .1.00 $ 84,750 $ 85,650 Deputy City Clerk 39,003 / 70,444 64 1.00 1.00 1.00 52,900 56,900 Administrative Secretary 26,024 / 47,003 26 1.00 0.00 0.00 - - Records Program Manager 34,674 / 62,625 60 1.00 1.00 1.00 42,200 45,600 4.00 3.00 3.00 $ 179,850 $ 188,150 Overtime - - FICA Taxes 13,759 14,393 Deferred Compensation 16,187 16,934 Group Health Insurance Premium 20,765 21,401 Dependant Health Ins Premium 10,604 10,753 Employee Assistance Program 69 69 Worker's Comp Insurance 750 602 Total Personal Services $ 241,984 $ 252,302 59 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET CITY CLERK Code: 010009 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget PERSONAL SERVICES 511200 Salaries 176,915 186,720 216,251 177,650 179,850 188,150 511300 Temporary Salaries 0 108 0 0 0 0 511400 Overtime 132 0 0 100 0 0 512100 FICA Taxes 13,621 14,278 16,983 13,598 13,759 14,393 512225 Deferred Compensation 15,909 16,805 17,519 15,998 16,187 16,934 512301 Group Health Insurance Premium 31,233 20,320 23,678 20,987 20,765 21,401 512305 Dependant Health Ins Premium 8,435 7,777 9,141 10,604 10,604 10,753 512309 Employee Assistance Program 92 92 92 69 69 69 512400 Worker's Comp Insurance 874 664 652 750 750 602 TOTAL PERSONAL SERVICES 247,211 246,763 284,317 239,756 241,984 252,302 533400 Other Contractual Services 10,515 11,083 9,923 1,000 2,000 2,000 533480 Temporary Employment Services 0 2,414 11,050 0 0 0 533490 Codification Services 3,160 3,779 4,496 8,000 2,638 5,000 534000 Travel and Per Diem 1,943 1,505 1,368 1,804 1,500 1,200 534101 Telephone 1,547 880 695 1,365 1,365 550 534110 Internet Services 160 120 189 183 183 135 534120 Postage 479 659 598 500 500 500 534630 R & M -Office Equipment 5,858 6,412 10,237 10,200 10,200 10,200 534910 Clerk of Court Filing Fees 391 63 123 500 300 300 534920 Legal Ads 7,215 8,014 9,337 8,700 8,000 8,000 534990 Election Costs 27,334 28,977 29,796 0 0 12,000 535200 Departmental Supplies 4,293 3,120 1,276 3,000 2,500 1,500 535210 Computer Supplies 2,346 3,437 2,830 3,150 2,000 2,000 535290 Audio/Video Recording Tapes/CDs 100 144 140 0 0 0 535410 Dues and Memberships 311 498 581 600 500 500 535420 Books and Publications 1,254 796 195 750 400 400 535450 Training and Education 765 485 870 780 780 500 TOTAL OPERATING EXPENDITURES 67,671 72,387 83,703 40,532 32,866 44,785 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 11,574 0 0 0 0 TOTAL CAPITAL OUTLAY 0 11,574 0 0 0 0 TOTAL CITY CLERK 314,882 330,724 368,020 280,288 274,850 297,087 60 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET CITY ATTORNEY The City Attorney is appointed by the City Council to serve as the City's legal counsel. The City Attorney is legal advisor and attorney to officials of the City in matters affecting the City or relating to official duties of City Officers. The City Attorney represents the City in defense of litigation and provides legal counsel for bond issues and property transactions. The Office of City Attorney prepares legal instruments, including resolutions, ordinances, closing documents, bond sale documents, and legal opinions, as required. The budget for the Office of City Attorney also includes legal fees paid to special counsel for the Code Enforcement Board and litigated actions as required. PROGRAM BUDGET DESCRIPTION FOR CITY ATTORNEY STAFFING NATURE OFACTIVITY 07/08 08/09 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, propert instruments and other legal documents on behalf of the City. 40.00% 40.00% City LeEal 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% Leal 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% 61 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET CITY ATTORNEY BUDGET SUMMARY The Fiscal Year 2008-2009 adopted budget for City Attorney is $239,086. This compares to the 2007-08 projected expenditures of $227,241, an increase of $11,845, or 5.2%. Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenditures Budget Difference Personal Services $ 180,322 $ 193,365 $ 211,219 $ 212,036 $ 229,631 $ 17,595 Operating Expenses 6,054 7,595 14,815 15,205 9,455 (5,750) Capital Outlay - - - - - - Total $ 186,377 $ 200,960 $ 226,034 $ 227,241 $ 239,086 $ 11,845 Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenditures: Difference 1. Personal Services -Net increase due to a 3.2% increase in health insurance, a 6.5% increase for exempt employees per the Management Benefit Package, a 5% longevity increase for the City Attorney, and an increase in deferred compensation which is wage driven. $ 17,595 2. Operating Expenses -Net decrease due to reduction in utilities, computer supplies, and other contractual services. $ (5,750) 3. Capital Outlay - No capital outlay requested for FY 2008-09. $ - PERSONAL SERVICES SCHEDULE CITY ATTORNEY F/T/E PAY POSITION YEARS POSITION RANGE GRADE 06-07 07-08 08-09 City Attorney 1.00 1.00 1.00 Administrative Asst 34,674 / 62,625 60 1.00 1.00 1.00 2.00 2.00 2.00 FICA Taxes Deferred Compensation Group Health Insurance Dependent Health Insurance Premium Employee Assistance Program Workers Comp Insurance Auto Allowance Total Personal Services Projected Adopted Expenditure Budget 07-08 08-09 $ 114,800 $ 125,450 38,000 41,300 $ 152,800 $ 166,750 ~ 11,965 13,032 22,956 25,010 14,026 14,503 6,169 6,257 46 46 474 433 3,600 3,600 $ 212,036 $ 229,631 62 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET CITY ATTORNEY Code: 010010 Account Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 112,080 132,087 140,897 152,100 152,800 166,750 512100 FICA Taxes 8,315 9,936 10,549 11,911 11,965 13,032 512225 Deferred Compensation 17,237 19,365 20,658 22,893 22,956 25,010 512301 Group Health Insurance Premium 11,838 10,323 12,028 14,026 14,026 14,503 512305 Dependant Health Ins Premium 3,596 4,564 5,318 6,169 6,169 6,257 512309 Employee Assistance Program 35 46 46 46 46 46 512400 Worker's Comp Insurance 546 411 417 474 474 433 512601 Auto Allowance 3,598 3,590 3,452 3,600 3,600 3,600 TOTAL PERSONAL SERVICES 157,245 180,322 193,365 211,219 212,036 229,631 OPERATING EXPENDITURES 533400 Other Contractual Services 0 0 0 7,500 7,500 3,500 534000 Travel and Per Diem 747 754 845 1,100 1,100 1,000 534101 Telephone 641 308 347 600 600 275 534105 Cellular Phone 518 527 379 375 415 290 534110 Internet Services 44 60 53 65 65 40 534115 On-Line Services 1,056 1,089 968 1,200 1,200 1,000 534120 Postage 33 40 16 75 75 50 534130 Express Mail 0 15 37 50 50 0 534630 R & M -Office Equipment 94 0 1,256 250 600 800 534800 Promotional Activities 128 80 0 200 200 0 534995 Litigation Expenses 0 50 1,126 1,000 1,000 1,000 535200 Departmental Supplies 762 183 390 500 500 100 535210 Computer Supplies 192 1,718 983 500 500 100 535410 Dues and Memberships 400 450 425 450 450 450 535420 Books and Publications 10 95 10 200 200 100 535450 Training and Education 649 685 760 750 750 750 TOTAL OPERATING EXPENDITURES 5,274 6,054 7,595 14,815 15,205 9,455 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL LEGAL DEPARTMENT 162,519 186,376 200,960 226,034 227,241 239,086 63 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET GTY OF ~, >~v - ~~~ .._...__..~...~...~ _.._ ~Y ~ti.yj h IIR~.: ~, _. ~«~~ .. l~irIMMMr/~MII ' l . 3 HOME OF PELICAN ISLAND This Page Intentionally Left Blank 64 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET FINANCE DEPARTMENT The Finance Department primarily provides support services to other City departments. 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 diligently safeguard the resources of the city and ensure that prudent fiscal management policies are maintained. FISCAL YEAR 2008 ACCOMPLISHMENTS / Ninth 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 2006- 2007. / Fourth time awardee of the Government Finance Officer's Association Distinguished Budget Presentation Award for fiscal year 2007-2008. / Received special recognition for budget presentations on capital and performance measures from Government Finance Officer's Association. / Received a clean opinion from City's external audit for the audit of City's FY 2006-2007 financial records. / Retained an "A+" bond rating from Standard & Poor's for Discretionary Sales Tax Revenue Bonds, Series 2003 and Series 2003A. / Retained an "A" bond rating from Standard & Poor's for Stormwater Utilities revenue Bonds, Series 2003. / Maintained the American Express corporate card reward program and generated approximately $2,500 rewards for City sponsored employee events. / Published the Community Redevelopment Agency Annual Activity Report for Fiscal Year Ended September 30, 2007. The report is required by State Statute 163.356 (3) (C). / Implemented quarterly follow-up and reporting on each active capital project which addressed an auditor comment regarding closer monitoring of project expenditures. FISCAL YEAR 2009 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 2008-2009 Annual Budget document to the Government Finance Officers Association for distinguished Budget Presentation Award. - Submit 2007-2008 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 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. 65 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGETI PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Journal Entries Processed 2,320 2,238 2,321 2,250 2,300 Accounts Payable Invoices Processed 10,469 4,599 4,348 4,700 4,400 Accounts Payable Checks Processed 3,199 3,181 3,189 3,250 3,200 Purchase Orders Processed 369 293 284 300 300 Payroll Checks Processed 4,842 5,052 5,159 5,330 5,200 Program Cost Per Capita $18.67 $16.87 $16.26 $17.12 $17.22 Purchasing/Corporate Card Transactions Processed 1,773 2,447 2,019 2,850 2,500 Purchasing Card Users 34 37 37 43 36 Property & Casualty Related Losses Claims 7 3 5 N/A N/A Number of Fixed Assets Records 1,651 1,740 1,850 1,900 1,950 In-house Training Conducted 1 0 0 2 1 Comprehensive Annual Financial Statement issued 02/22/06 02/09/07 03/21/08 02/28/09 02/28/10 Annual Budget Document issued 10/31/04 10/20/05 10/20/06 10/20/07 10/20/07 Receive Excellence in Financial Reporting Award (consecutive years) 7 8 9 10 11 Receive Distinguished Budget Presentation Award (consecutive years) 1 2 3 4 5 Cellular Phones Maintained n/a n/a 75 76 77 66 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET .~ PROGRAM BUDGET DESCRIPTION FOR THE FINANCE DEPARTMENT STAFFING NATURE OFACTIVITY 07/08 08/09 15.00% 20.00% 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 Ci de artments. Ensure all accountin information is entered timel and accuratel . 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, an 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% 4.00% Fixed Assets -Maintain fixed assets records for all City property and equipment. Ensure assets are recorded and tagged properly. 5.00% 5.00% Capital Proiects -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 Council Council er ado ted financial olicies. 5.00% 1.00% Risk Management -Ensure compliance with general and property liability issues. Ensure tha insurance claims are accurate and timely. 17.00% 15.00% 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 fmancial analyses. Invest operating an construction funds. Make debt service payments and record transactions. Provide quali financial data for statement resentation and mana erial use. 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, a oll, accounts a able, Purchase Order S stem, and accountin software. 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% 3.00% Cash Management -Continue monitoring of Project status and cash balances. 0.00% 2.00% Cellular Phone Maintenance -Monitor use and maintain all of City's cell phones. 100.00% 100.00% 67 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET FINANCE DEPARTMENT BUDGET SUMMARY dear 2008-2009 adopted budget for Finance is $401,990. This compares to the 2007- of $399,373, an increase of $2,617 or 0.07%. Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenditures Budget Difference Personal Services $ 298,171 $ 270,933 $ 315,014 $ 334,762 $ 335,525 $ 763 Operating Expenses 66,200 92,248 69,018 64,611 66,465 1,854 Capital Outlay - 1,492 - - - - Total $ 364,371 $ 364,674 $ 384,032 $ 399,373 $ 401,990 $ 2,617 Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenditures: Difference 1. Personal Services -Net increase due to a 3.2% 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. $ 763 2. Operating Expenses -Net increase mainly due to an increase in audit fees. $ 1,854 3. Capital Outlay - No capital outlay requested in FY 2008-09 $ PERSONAL SERVICES SCHEDULE CE DEPARTMENT POSITION Director of Finance Junior Accountant Accounting Clerk II Accounting Clerk I Payroll Specialist F/T/E Projected Adopted PAY POSITION YEARS Expenditure Budget RANGE GRADE 06-07 07-08 08-09 07-08 08-09 66,380 / 119,890 82 1.00 1.00 1.00 $ 116,500 $ 100,100 39,810 / 71,902 29 1.00 1.00 1.00 53,000 58,700 26,024 / 47,003 26 1.00 2.00 2.00 59,000 63,600 23,118 / 41,754 22 1.00 1.00. 1.00 25,500 27,500 34,892 /55,947 26 1.00 0.00 0.00 - 5.00 5.00 5.00 Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services $ 254,000 $ 249,900 500 500 19,469 19,156 19,929 22,536 32,537 35,308 7,300 7,209 115 115 912 801 $ 334,762 $ 335,525 68 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET FINANCE DEPARTMENT Code: 010020 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 BudSet FY 07/08 Proiected FY 08/09 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 216,896 226,979 203,927 230,900 254,000 249,900 511300 Temporary Salaries 0 2,736 0 0 0 0 511400 Overtime 582 286 520 500 500 500 512100 FICA Taxes 16,070 17,100 15,010 17,702 19,469 19,156 512225 Deferred Compensation 19,239 19,896 17,749 20,826 .19,929 22,536 512301 Group Health Insurance Premium 37,735 23,646 25,015 34,212 32,537 35,308 512305 Dependent Insurance 7,052 6,495 7,899 9,847 7,300 7,209 512309 Employee Assistance Program 113 111 108 115 115 115 512400 Worker's Comp Insurance 1,034 922 706 912 .912 801 TOTAL PERSONAL SERVICES 298,721 298,171 270,933 315,014 334,762 335,525 OPERATING EXPENDITURES 533100 Professional Services 0 0 10,650 0 0 0 533200 Audit Fees 29,674 29,705 29,443 31,986 31,986 35,950 533480 Temporary Employment Services 2,018 1,140 0 0 0 0 534000 Travel and Per Diem 4,922 3,269 2,699 1,707 300 550 534101 Telephone 2,458 1,306 695 1,200 1,400 600 534110 Internet Access 137 140 268 500 500 115 534120 Postage 2,427 1,943 1,712 2,300 2,200 2,200 534130 Express Mail 206 64 0 150 150 150 534630 R & M -Office Equipment 14,845 14,920 36,188 18,000 18,000 18,000 534700 Printing and Binding 3,420 2,241 2,233 3,000 2,000 2,075 535200 Departmental Supplies 4,735 4,023 2,353 4,000 4,000 3,000 535205 Bank Charges 552 26 (52) 100 100 100 535210 Computer Supplies 3,049 2,339 2,054 3,200 1,500 1,500 535230 Small Tools & Equipment 0 0 100 0 0 0 535410 Dues. and Memberships 1,760 1,290 1,650 1,400 1,000 1,000 535420 Books and Publications 765 1,014 674 750 750 750 535450 Training and Education 2,135 2,782 1,580 725 725 475 TOTAL OPERATING EXPENDITURES 73,393 66,200 92,248 69,018 64,611 66,465 CAPITAL OUTLAY 606400 Vehicles and Equipment 2,281 0 1,492 0 0 0 TOTAL CAPITAL OUTLAY 2,281 0 1,492 0 0 0 TOTAL FINANCE DEPARTMENT 374,395 364,371 364,673 384,032 399,373 401,990 69 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET GTY OF `-~-... ~ ~~.. - - HOME OF PELICAN ISLAND This Page Intentionally Left Blank 70 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET 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 2008 ACCOMPLISHMENTS / Upgraded the Building Department IMS system to the latest version of the new IMS system with no problems or down time. / MIS has fought off every attempt to breach our security. / MIS has maintained all communications and equipment the City of Sebastian has operated free from any interruption in services. / Installed Major T1 communications line for high speed internet, e-mail and VPN. This replaced the two City DSL lines. / Set up early voting at City Ha11 for the Citizens of Sebastian. Set up high speed access to transmit election results to the Board of Directors. / Passed the FDLE state audit confirming our secure transmission of confidential information. The City of Sebastian is in compliance with all FBI and FDLE regulations. / Completed fiber repair on Wimbrow Drive and Sebastian Blvd. / Completed major fiber repair at the Golf Course. / Completed a City Hall roll out of Office 2003 / Set up a BIS computer in the Council Chambers to enable computerized recording of meetings. / Created a CRA site and put the site into production / Completed work on the emergency intercom system for the new gas pumps at the Airport / Maintained a City Wide Backup to be able to restore any information when needed. FISCAL YEAR 2009 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. - Continue to be in compliance with all Microsoft Licensing - Update Golf Course computer system from Windows 98 to Windows 2000 and Server 2000/2003. City Goal: Citywide Infrastructure Improvements: - Complete the Indian River County Fiber hook up project for the Police Department. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Workorders Processed 1862 5039 14335 12000 15000 Server Outages Serviced 0 0 0 1 1 Network Outages Serviced 0 0 0 1 1 Phone System Outages Serviced 1 0 1 1 1 User Training hours perfonned/supported 1750 2200 3500 4000 4000 71 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE MANAGEMENT INFORMATION SERVICES STAFFING NATURE OF ACTIVITY 07/08 08/09 20.00% 20.00% Network Analysis, Design, 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. 20.00% 20.00% End User Support -This includes hardware troubleshooting and repair, as well as, assisting users in the use of all data resources. 20.00% 20.00% Network Administration -This includes the daily administration of network resources such as maintaining user accounts, a-mail accounts, data backup etc... 20.00% 20.00% Division Administration -This includes the fiunctions 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. 10.00% 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 2008-2009 adopted budget for Management Information Systems is $266,344. ares to the 2007-2008 projected expenditures of $238,157, an increase of $28,187 or 11.8%. Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenditures Budget Difference rsonal Services $ 134,715 $ 189,323 $ 227,417 $ 207,607 $ 217,279 $ 9,672 aerating Expenses 10,197 13,636 18,904 21,050 24,065 3,015 pitalOutlay 19,222 19,351 9,339 9,500 25,000 15,500 tal $ 164,134 $ 222,310 $ 255,660 $ 238,157 $ 266,344 $ 28,187 al Year 2008-2009 Adopted Budget: or Current Level Changes from al Year 2007-2008 Projected Expenditures: Difference 1. Personal Services -Increase due to a 3.2% 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. $ 9,672 2. Operating Expenses -Net increase due to maintenance contracts for telephone services and an increase in repair and maintenance of office and operating equipment $ 3,015 3. Capital Outlay -Increase due to replacement of computer servers and UPS $ 15,500 72 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGE PERSONAL SERVICES SCHEDULE MANAGEMENT INFORMATION SERVICES PAY POSITION RANGE GRADE MIS Director 61,372 / 110,845 79 Senior System Analyst 36,061 / 65,130 61 Systems Analyst 34,674 /62,625 60 F/T/E POSITION YEARS 06-07 07-08 08-09 1.00 1.00 1.00 0.00 1.00 1.00 2.00 1.00 1.00 3.00 3.00 3.00 Temporary Salaries 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 07-08 08-09 $ 70,700 $ 76,100 43,300 46,700 25,000 37,000 $ 139,000 $ 159,800 18,080 5,000 4,000 - 12,017 12,607 12,510 14,382 17,860 21,268 3,530 3,642 63 69 547 511 $ 207,607 $ 217,279 CAPITAL OUTLAY SCHEDULE AGEMENT INFORMATION SERVICES Description Fiber Repair installation Servers and NAS replacement Network GB switches Replace CityHall UPS Battery 40 Portable HD for PD Mobile Update Backup Software Symantec Ghost Suite 2 Automation for CH25 Broadcast Enterprise Server Imaging 2008-09 2009-10 2010-11 2011-12 2012-13 TOTAL $ - $ 5,000 $ - $ - $ - $ 5,000 10,000 10,000 - - - 20,000 10,000 - - - - 10,000 5,000 - - - - 5,000 - 4,000 - - - 4,000 - 18,600 - - - 18,600 - 5,000 - - - 5,000 - 50,000 - - - 50,000 - 1,557 1,557 - - 3,114 $ 25,000 $ 94,157 $ 1,557 $ - $ - $ ,120,714 73 (CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET MANAGEMENT INFORMATION SYSTEMS Code: 010021 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 81,105 100,789 137,361 155,200 139,000 159,800 511300 Temporary Salaries 5,400 3,160 9,637 18,080 18,080 5,000 511400 Overtime 0 0 0 0 4,000 0 512100 FICA Taxes 6,327 7,723 10,983 13,256 12,017 12,607 512225 Deferred Compensation 7,291 8,574 11,726 13,968 12,510 14,382 512301 Group Health Insurance Premium 15,485 10,962 15,701 20,695 17,860 21,268 512305 Dependant Health Ins Premium 3,195 3,010 3,408 5,538 3,530 3,642 512309 Employee Assistance Program 46 54 65 69 63 69 512400 Worker's Comp Insurance 383 443 442 611 547 511 TOTAL PERSONAL SERVICES 119,232 134,715 189,323 227,417 207,607 217,279 OPERATING EXPENDITURES 533120 Consultants 3,475 0 180 2,500 2,500 100 534000 Travel and Per Diem 36 172 113 762 1,000 250 534101 Telephone 972 572 536 750 980 7,580 534105 Cellular Phone 1,545 1,569 1,481 1,000 1,570 1,125 534110 Internet Access 883 1,208 1,489 1,860 2,000 2,410 534120 Postage 16 14 28 100 100 100 534130 Express Mail 200 98 30 100 150 150 534630 R & M -Office Equipment 3,487 706 6,164 869 1,000 3,500 534640 R & M-Operating Equipment 513 0 590 4,200 4,200 3,500 535200 Departmental Supplies 737 207 381 700 700 250 535210 Computer Supplies 5,514 4,632 1,482 4,500 5,000 4,000 535230 Small Tools and Equipment 105 316 135 100 200 100 535410 Dues and Memberships 224 271 262 450 450 500 535420 Books and Publications 12 58 340 250 400 250 535450 Training and Education 145 375 426 763 800 250 TOTAL OPERATING EXPENDITURES 17,864 10,197 13,636 18,904 21,050 24,065 CAPITAL OUTLAY 606400 Vehicles and Equipment 2,275 19,222 19,351 9,339 9,500 25,000 TOTAL CAPITAL OUTLAY 2,275 19,222 19,351 9,339 9,500 25,000 TOTAL MANAGEMENT INFORMATION SYSTEMS DIVISION 139,371 164,134 222,310 255,660 238,157 266,344 74 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET 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 2008 ACCOMPLISHMENTS / Coordinated with Indian River and Brevard Community College with training for Supervisors and Employees / Began revising Standard Operating Procedures Manual / Assisted with the completion of the Fiscal Year 2007 Comprehensive Annual Financial Report in the absence of a Finance Director / Coordinated with Indian River Community College, Sebastian Area Historical Museum and the Abilities Resource Center with occupancy in the Historic Sebastian Elementary School / Distributed Employee Benefit Statements reflecting total benefits / Continued to educate city Staff on the importance of being safety conscientious. This includes training seminars and the safety committee that evaluates current safety practices and makes recommendation for improvement / Successfully closed the following grants: Airport Hurricane Damage Repair; Airport Fuel Facility; Hurricane Tree Replacement Plantings; Indian River Drive Nutrient Separating Baffle Box; Secure Our Schools Safety Equipment; and Law Enforcement Tactical Rifles. FISCAL YEAR 2009 GOALS AND OBJECTIVES - Provide low cost quality training for City employees - Complete revisions to the Standard Operating Procedures Manual - Develop mandatory training that can be provided through the Intranet when appropriate - Successfully negotiate a successor Collective Bargaining Agreement with the Communication Worker of America (CWA) - Continue to provide quality Lunch `n Learn sessions for city employees - Provide quality affordable health insurance for city employees - Recruit and promote the most qualified candidates recognizing the value of diversity in the workplace - Promote a work environment that is safe, healthy and reflects the city's commitment to fairness and equality in the workplace - Provide FDOT training to certify supervisors of safety sensitive employees to diagnose alcohol or drug misuse symptoms. - Update Human Resource Policies and include them on the city's website. 75 1CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET' PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Employee Turnover Rate 23.00% 20.00% 26.42% 12.00% 10.75% Total Positions 204 209 212 199 186 Terminations/Resignations/Retirements 50 41 56 25 20 Personnel expenses per employee $1,035 $1,119 $1,068 $1,212 $1,403 HR hours to process new employee N/A N/A 8.5 7 8.5 Applications processed 329 470 489 185 250 New Hires 57 53 46 48 25 Background Checks conducted - non-sworn 36 71 47 56 22 Reports of Worker's Comp Injuries 20 24 17 15 18 Time frame to hire new employee -non-sworn N/A N/A 14 days 14 days 14 days Time frame to hire new employee -sworn N/A N/A 3 months 2.5 months 2.5 months 76 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE HUMAN RESOURCES DEPARTMENT STAFFING NATURE OF ACTIVITY 07/08 08/09 15.00% 7.00% 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. 15.00% 10.00% In-Service Actions -Process employee action notices for activity -promotions, demotions an transfers. Maintain personnel and subject files. Update salary schedules and compensatio plans. Administer employee evaluation program. 15.00% 15.00% Union Negotiations, Contract Administration -Negotiate labor agreements with both PB 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 or anize Rules and Re ulations as needed. 2.00% 2.00% Emplovee 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 an accurate records in su ort of this re uirement. 2.00% 2.00% Emplovee/Safety Newsletter -Gather and disseminate information to all employees throug the publishing of a monthly newsletter. 10.00% 16.00% Management/General Emplovee Training -Develop and coordinate the necessary trainin for both management and general employees to provide up to date current laws an 13.00% 15.00% Effective and Responsive Management -Maintain and update the City's Policy an Procedures Manual when necessary. Additionally, maintain an Employee Handbook whic contains an abbreviated read reference of ma'or olicies and rocedures. Review and revise 10.00% 10.00% Effective Insurance Plans -Develop and maintain a comprehensive, innovative and effectivel managed insurance benefits plan for all employees and dependents. Provide clear preventio opportunities and participation options for employees and dependents. 2.00% 2.00% DruE Free Workplace - Implement a true random drug policy for all employees to ensure dru free work lace environment. 5.00% 5.00% Emplovee Assistance Program - To insure and provide for an Employee Assistance Program for employees and family members with any mental health and/or stress related problems. .10.00% 15.00% Grants & Special Proiects-Responsible for quarterly status, reimbursement reports, close ou documentation and federal and state compliance to grantors. 100.00% 100.00% 77 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET HUMAN RESOURCES DEPARTMENT BUDGET SUMMARY he Fiscal Year 2008-2009 adopted budget for Human Resources is $176,553. This compares to the 2007-08 rojected expenditures of $241,252, a decrease of $64,69 9 or 26.8%. Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenditures Budget Difference ersonal Services $ 207,537 $ 199,261 $ 220,176 $ 220,176 $ 164,003 $ (56,173) operating Expenses 27,449 25,102 21,076 21,076 12,550 (8,526) apitalOutlay - 2,050 - - - - otal $ 234,986 $ 226,413 $ 241,252 $ 241,252 $ 176,553 $ (64,699) Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenditures: Difference 1. Personal Services -Decrease due to the early retirement of Benefits Specialist. $ (56,173) 2. Operating Expenses -Decrease due to overall reductions in Operating Expenses $ (8,526) 3. Capital Outlay - No capital outlay requested for FY 2008-09. $ - PERSONAL SERVICES SCHEDULE HUMAN RESOURCES DEPARTMENT F/T/E Projected Adopted Pay POSITION YEARS Expenditure Budget Position Range Grade 06-07 07-08 08-09 07-08 08-09 Human Resources Director 66,380 / 125,884 82 1.00 1.00 1.00 $ 74,200 $ 80,700 Benefits Specialist 30,193 / 57,258 33 1.00 1.00 0.00 49,800 0 Human Resources Technician 30,193 / 57,258 33 1.00 1.00 1.00 43,500 47,000 3.00 3.00 2.00 $ 167,500 $ 127,700 Overtime 0 0 FICA Taxes 12,814 9,769 Deferred Compensation 15,075 11,493 Group Health Insurance Premium 20,692 14,588 Dependant Health Ins Premium 3,368 0 Employee Assistance Program 69 46 Worker's Comp Insurance 658 407 Total Personal Services $ 220,176 $ 164,003 78 - - CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET HUMAN RESOURCES Code: 010035 ccount Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 141,457 164,219 152,607 167,500 167,500 127,700 511400 Overtime 384 63 212 0 0 0 512100 FICA Taxes 10,694 12,431 11,405 12,814 12,814 9,769 512225 Deferred Compensation 12,749 14,785 13,754 15,075 15,075 11,493 512301 Group Health Insurance Premium 18,058 12,975 17,805 20,692 20,692 14,588 512305 Dependant Health Ins Premium 3,031 2,472 2,904 3,368 3,368 0 512309 Employee Assistance Program 69 69 69 69 69 46 512400 Worker's Comp Insurance 659 523 504 658 658 407 TOTAL PERSONAL SERVICES 187,101 207,537 199,261 220,176 220,176 164,003 OPERATING EXPENDITURES 533120 Consultants 0 0 954 1,000 3,400 100 533175 Employee Background Testing 7,488 11,296 6,580 3,500 3,700 1,500 533400 Other Contractual Services 1,395 1,744 2,469 2,000 2,300 2,000 534000 Travel and Per Diem 2,423 1,077 1,865 2,863 1,938 1,500 534101 Telephone 1,634 690 463 550 550 365 534105 Cellular Telephone 0 0 0 0 475 375 534110 Internet Services 82 80 79 75 75 60 534120 Postage 471 354 372 400 250 250 534130 Express Mail 117 68 146 75 125 75 534630 R & M -Office Equipment 600 1,498 2,562 1,200 1,200 1,000 534700 Printing and Binding 661 145 309 500 250 250 534800 Promotional Activities 1,176 552 1,579 1,000 1,000 500 534920 Legal Ads 2,654 2,593 1,037 2,000 500 500 535200 Departmental Supplies 2,147 2,646 1,421 1,500 1,000 500 535210 Computer Supplies 221 1,888 1,467 1,000 1,000 1,000 535230 Small Tools and Equipment 104 0 27 75 75 75 535410 Dues and Memberships 640 120 507 500 500 500 535420 Books and Publications 930 984 1,488 1,000 1,500 1,000 535450 Training and Education 1,448 1,713 1,776 1,838 1,238 1,000 TOTAL OPERATING EXPENDITURES 24,191 27,449 25,102 21,076 21,076 12,550 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 2,050 0 0 0 TOTAL CAPITAL OUTLAY 0 0 2,050 0 0 0 TOTAL HUMAN RESOURCES 211,292 234,986 226,413 241,252 241,252 176,553 79 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET GTY OF __~~ ~~ _ ~-- ~.:,. HOME OF PELICAN ISLAND This Page Intentionally Left Blank 80 CITY OF SEBASTIAN, FLORIDA 2008/2009 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, community development, redevelopment, code enforcement, nuisance abatement, and related economic development services. FISCAL YEAR 2008 ACCOMPLISHMENTS / Recertified through Community Rating Service as an "8", reduced from prior 9 rating, which yields lower insurance rates for the community / Three non-conforming signs were brought into compliance through the Fagade, Sign and Landscaping Grant / Safely relocated countless gopher tortoises from "entombment" by builders / Proposed ordinance change to reflect statutory changes from occupational licensing to local business tax / Participating with design and permitting for the Main Street Boat Ramp Renovation / Obtained the Tree City USA recertification for the 9th year / Began updates on the Comprehensive Plan / Proposed several land development code modifications FISCAL YEAR 2009 GOALS AND OBJECTIVES - Prepare Land Development Code modifications based up the new Comprehensive Plan Elements - Provide Staff assistance to CRA and assist in redevelopment efforts - Continue working with State and Federal agencies for better protection of protected species and the environment - Continue providing sound technical and professional interpretation of the Land Development Code for future developments PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Total major & minor site plan reviews 49 32 40 50 45 Preliminary/final plat approvals 19 8 12 10 10 Application requests processed 159 140 159 160 160 Total permits (temporary) issued 45 18 31 60 45 Division of a single lot 6 18 5 8 6 Land use and zoning change requests 27 2 2 4 2 Annexation Requests 10 2 2 6 4 Flood Zone determinations 85 175 130 135 140 Site Plan inspections 52 48 47 75 60 Occupational Licenses processed and issued .1,295 1,300 1,746 1,600 0 Land Development Code amendments N/A N/A 2 4 4 Model home conditional use approvals N/A N/A 12 30 15 Preocessing time for site plans (month) N/A N/A 6 6 6 81 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGETI PROGRAM BUDG ET DESCRIPTION FOR THE GROWTH MANAGEMENT DEPARTMENT STAFFING NATURE OF ACTIVITY 07/08 08/09 20.00% 25.00% 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. 30.00% 35.00% 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 an other committees and taskforce groups that may be required from time to time. Implement polic issues that Council has recommended or mandated. 10.00% 10.00% Comprehensive Planning - Manage, interpret, evaluate, update, and implement the Comprehensive Plan and other land use, development and preservation plans for the City. 5.00% 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 continue positive/controlled economic growth. 5.00% 5.00% Community Redevelopment - Implementation of stated goals within the Communi Redevelopment Master Plan and consistent with objectives outlined by the City Council. 15.00% 10.00% Code Administration - Ensure proper guidance and direction is given in order to enforce the intent of all applicable City codes. 5.00% 0.00% Business Tax - Approve and issue occupational licenses and maintain database. 5.00% 5.00% Code Enforcement -Addressing code violations and enforcing community standards to address properties that are not in compliance. 100.00% 100.00% 82 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET GROWTH MANAGEMENT DEPARTMENT BUDGET SUMMARY The Fiscal Year 2008-2009 adopted budget for Growth Management is $338,264. This compares to the 2007- 08 projected expenditures of $403,195, a decrease of $64,931 or 16.0%. Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenditures Budget Personal Services $ 234,664 $ 314,240 $ 357,132 $ 355,832 $ 321,854 Operating Expenses 22,376 32,143 47,435 47,363 16,410 Capital Outlay - 32,810 - - - Total $ 257,040 $ 379,193 $ 404,567 $ 403,195 $ 338,264 Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenditures: 1. Personal Services -Decrease due to the transfer of the Local Business Tax Specialist to the Building Department 2. Operating Expenses -Net decrease mainly due to the transfer of costs associated with Local Business Tax Operations 3. Capital Outlay - No capital outlay requested for FY 2008-09. Difference $ (33,978) (30,953) $ (64,931) Difference $ (33,978) $ (30,953) $ - PERSONAL SERVICES SCHEDULE GROWTH MANAGEMENT DEPARTMENT F/T/E Projected Adopted PAY POSITION YEARS Expenditure Budget POSITION RANGE GRADE 06-07 07-08 08-09 07-08 08-09 Growth Management Director 63,827 / 115,275 81 1.00 1.00 1.00 $ 80,000 $ 86,100 Growth Management Manager 46,510 / 84,002 67 1.00 1.00 1.00 62,200 69,200 Environmental Planner 39,003 / 70,444 64 1.00 1.00 1.00 40,000 42,000 Zoning Technician 31,703 / 57,258 33 1.00 1.00 1.00 39,500 42,500 Local Business Tax Specialist 27,326 / 49353 26 1.00 1.00 0.00 42,000 - 5.00 5.00 4.00 $ 263,700 $ 239,800 Overtime 1,200 1,500 FICA Taxes 20,364 18,459 Deferred Compensation 23,958 21,717 Group Health Insurance Premium 34,398 28,469 Dependant Health Ins Premium 11,205 11,045 Employee Assistance Program 115 92 Worker's Comp Insurance 892 772 Total Personal Services $ 355,832 $ 321,854 83 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGE GROWTH MANAGEMENT DEPARTMENT Code: 010080 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 193,558 176,555 236,601 263,700 263,700 239,800 511400 Overtime 4,304 2,812 2,119 2,500 1,200 1,500 512100 FICA Taxes 14,303 12,977 17,296 20,364 20,364 18,459 512225 Deferred Compensation 17,476 15,137 20,912 23,958 23,958 21,717 512301 Group Health Insurance Premium 29,348 18,450 27,006 34,398 34,398 28,469 512305 Dependant Health Ins Premium 8,111 7,969 9,522 11,205 11,205 11,045 512309 Employee Assistance Program 86 86 108 115 115 92 512400 Worker's Comp Insurance 791 678 677 892 892 772 TOTAL PERSONAL SERVICES 267,977 234,664 314,240 357,132 355,832 321,854 OPERATING EXPENDITURES 533120 Consultants 0 0 1,022 15,000 15,000 0 533400 Other Contractual Services 0 0 2,438 0 0 0 533480 Temporary Employment Services 0 0 791 0 0 0 534000 Travel and Per Diem 1,678 1,999 2,375 1,282 1,280 1,200 534101 Telephone 1,008 880 1,004 1,200 1,200 500 534105 Cellular Telephone 596 407 775 700 700 750 534110 Internet Services 106 80 130 110 210 160 534120 Postage 3,508 3,964 3,458 4,000 4,000 # 500 534130 Express Mail 0 96 29 100 125 100 534620 R & M-Vehicles 47 204 677 500 500 250 534630 R & M-Office Equipment 2,407 3,150 4,831 13,200 13,200 3,000 534700 Printing and Binding 473 508 760 800 800 400 534920 Legal Ads 5,832 3,174 4,297 3,200 3,000 3,200 535200 Departmental Supplies 3,010 2,302 2,633 2,000 2,000 1,500 535210 Computer Supplies 1,242 2,939 3,719 3,000 3,000 2,000 535230 Small Tools and Equipment 0 32 199 100 100 100 535260 Gas and Oil 273 70 287 300 300 600 535410 Dues and Memberships 301 723 489 600 605 650 535420 Books and Publications 240 926 1,279 500 500 500 535450 Training and Education 695 920 950 843 843 1,000 TOTAL OPERATING EXPENDITURES 21,416 22,376 32,143 47,435 47,363 16,410 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 32,810 0 0 0 TOTAL CAPITAL OUTLAY 0 0 32,810 0 0 0 TOTAL GROWTH MANAGEMENT 289,393 257,040 379,193 404,567 403,195 338,264 84 ICITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGETI 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 2008 ACCOMPLISHMENTS / Reduced work force from 3 to 2 officers / Implemented Special Magistrate / Processed a record number of nuisance abatement liens and releases / One officer maintained State of Florida Leve13 Certification / One office received State of Florida Level I Certification FISCAL YEAR 2009 GOALS AND OBJECTIVES City Goal: Quality of Life - Maintain good public relations while resolving ongoing code enforcement problems - Educate property owners regarding City codes - Achieve 100% code compliance PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Water Violations 76 180 389 150 400 Code Violations 3,794 2,500 2,833 4,500 3,000 Illegal Signs 696 506 2,640 1,000 2,500 Nuisance Abatement n/a n/a 512 1,000 550 85 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGETI a PROGRAM BUDGET DESCRIPTION FOR THE CODE ENFORCEMENT DIVISION STAFFING NATURE OFACTIVITY 07/08 08/09 50.00% 60.00% Citizen Complaints -Respond to complaints of city ordinance violations and self-initiate code compliance and enforcement. 35.00% 25.00% Re-inspections - Follow up on notices of violations to ensure compliance. 5.00% 5.00% Code Enforcement Board -Provide direct support to Code Enforcement Board for Code Enforcement hearings. 10.00% 10.00% Documentation - To document complaints, as well as self-initiated actions, write reports an follow up letters and prepare documentation for Code Enforcement Board. 100.00% 100.00% CODE ENFORCEMENT DIVISION BUDGET SUMMARY Fiscal Year 2008-2009 adopted budget for Code Enforcement is $141,614. This compares to the 2007 ected expenditures of $160,556, a decrease of $18,942 or 11.8% Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenditures Budget Difference Personal Services $ 134,495 $ 167,339 $ 130,292 $ 118,684 $ 120,104 $ 1,420 Operating Expenses 19,047 20,783 14,460 24,445 21,510 (2,935) Capital Outlay 5,058 - 18,000 17,427 - (17,427) Total $ 158,601 $ 188,122 $ 162,752 $ 160,556 $ 141,614 $ (18,942) Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-OS Projected Expenditures: Difference 1. Personal Services -Net increase due to a 3.2% 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. $ 1,420 2. Operating Expenditures -Decrease mainly due to reduction in postage and court filing fees $ (2,935) 3. Capital Outlay - No Capital Outlay approved in FY 08-09 budget $ (17,427) 86 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGE PERSONAL SERVICES SCHEDULE E ENFORCEMENT DIVISION F/T/E Projected Adopted PAY POSI TION YEARS Expenditure Budget POSITION RANGE GRADE 06-07 07-08 08-09 07-08 08-09 Code Enforcement Officer 29,288 / 52,898 32 3.00 2.00 2.00 $ 62,000 $ 65,500 Receptionist 10 0.50 0.00 0.00 - - Clerical Assistant 1 10.80 / 19.50 21 0.00 0.50 0.50 14,000 13,500 3.50 2.00 2.50 $ 76,000 $ 79,000 Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services 300 300 5,852 6,066 5,625 7,137 23,475 24,165 498 514 69 69 6,865 2,853 $ 118,684 $ 120,104 87 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET CODE ENFORCEMENT DIVISION Code: 010045 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Proiected FY 08/09 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 71,920 93,212 122,156 84,100 76,000 79,000 511400 Overtime 117 1,318 420 500 300 300 512100 FICA Taxes 5,297 6,902 9,054 7,084 5,852 6,066 512225 Deferred Compensation 6,022 8,386 8,743 6,795 .5,625 7,137 512301 Group Health Insurance Premium 16,794 14,988 17,113 21,679 23,475 24,165 512305 Dependant Health Ins Premium 1,890 2,367 2,543 3,200 498 514 512309 Employee Assistance Program 54 71 86 69 69 69 512400 Worker's Comp Insurance 7,441 7,251 7,224 6,865 6,865 2,853 TOTAL PERSONAL SERVICES 109,535 134,495 167,339 130,292 118,684 120,104 OPERATING EXPENDITURES 533100 Professional Services 0 0 550 0 0 534000 Travel and Per Diem 623 1,831 868 625 1,100 1,300 534101 Telephone 618 637 463 900 900 400 534105 Cellular Telephone 50 43 910 1,200 1,100 1,150 534110 Internet Services 57 80 106 90 220 100 534120 Postage 1,170 1,771 3,207 1,700 7,800 6,000 534310 Electric 1,503 1,493 0 0 ~ 0 0 534320 Water/Sewer 226 100 0 95 0 0 534620 R & M-Vehicles 1,729 566 1,431 1,000 1,500 1,200 534630 R & M -Office Equipment 835 442 2,526 500 1,200 560 534650 R& M-Radio 201 110 0 100 0 0 534910 Clerk of Court Filing Fees 70 110 600 200 2,400 1,800 535200 Departmental Supplies 1,264 3,639 1,801 1,000 1,300 1,100 535210 Computer Supplies 209 708 784 300 320 300 535230 Small Tools and Equipment 0 192 67 200 200 200 535260 Gas and Oil 3,134 5,221 5,778 5,000 5,000 5,500 535270 Uniforms and Shoes 201 603 559 900 700 600 535275 Safety Equipment 0 0 0 50 50 50 535410 Dues and Memberships 90 45 120 100 100 150 535420 Books and Publications 0 0 0 0 0 100 535450 Training and Education 340 1,455 1,014 500 555 1,000 TOTAL OPERATING EXPENDITURES 12,320 19,047 20,783 14,460 24,445 21,510 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 5,058 0 18,000 17,427 0 TOTAL CAPITAL OUTLAY 0 5,058 0 18,000 17,427 0 TOTAL CODE ENFORCEMENT DIVISION 121,855 158,601 188,122 162,752 160,556 141,614 88 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET The Fiscal Year 2008-2009 Adopted budget for Police Department as a whole is $4,683,716. This compares to the 2007-08 projected expenditures of $4,520,256, an increase of $163,460 or 3.6%. Amended Projected Adopted FY OS-06 FY 06/07 FY 07/08 FY 07/08 FY 08/09 Actual Actual Budget Expenditures Budget Difference Personal Services $3,243,622 $4,021,743 $3,983,364 $3,981,345 $4,232,679 $ 251,334 Operating Expenses 413,483 467,967 488,293 487,661 417,038 (70,623) Capital Outlay 250,174 308,247 50,632 51,250 35,600 (15,650) Total $3,907,279 $4,797,956 $4,522,289 $4,520,256 $4,685,317 $ 165,061 Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenditures: Difference 1. Personal Services -Net increase mainly due to a 3.2% increase in health insurance premium, a 5% increase in police pension contributions, and annual salary increases of 6.5% for PBA and CWA employees per the Union Contract, and exempt employees per management benefit package. $ 251,334 2. Operating Expenses - Decrease due to overall decrease in operating expenses $ (70,623) 3. Capital Outlay -Replacing vest and extending 911 Mapping network. $ (15,650) Sebastian Police Department Cost Allocation Dispatch 11% ~ police Administration \ 14% ~T"'-~ Support Services 7% Investigations 15% -___ _ Police Operations 53% 89 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET CONSOLIDATED POLICE DEPARTMENT 2005 2006 2007 2008 2008 2009 Actual Actual Actual Budget Projected Budget POLICE DEPARTMENT -ADMINISTRATION PERSONAL SERVICES $ 586,507 $ 514,999 $ 691,239 $ 551,777 $ 546,102 $ 535,217 OPERATING EXPENDITURES 52,161 59,121 79,812 109,312 98,043 131,038 CAPITAL OUTLAY 5,036 22 - 15,977 15,000 - TOTAL $ 643,704 $ 574,141 $ 771,051 $ 677,066 $ 659,145 $ 666,255 POLICE DEPARTMENT -OPERATIONS PERSONAL SERVICES $ 1,567,679 $ 1,641,776 $ 2,047,576 $ 2,155,326 $ 2,115,319 $ 2,289,942 OPERATING EXPENDITURES 166,427 203,562 240,292 216,792 240,909 182,612 CAPITAL OUTLAY 197,394 201,740 260,340 34,655 36,250 20,600 TOTAL $ 1,931,500 $ 2,047,077 $ 2,548,209 $ 2,406,773 $ 2,392,478 $ 2,493,154 POLICE DEPARTMENT -DETECTIVE PERSONAL SERVICES $ 494,480 $ 507,522 $ 605,435 $ 606,026 $ 617,456 $ 618,905 OPERATING EXPENDITURES 117,281 101,933 105,502 129,722 118,034 90,893 CAPITAL OUTLAY 59,679 43,744 25,980 - - 5,000 TOTAL $ 671,440 $ 653,198 $ 736,916 $ 735,748 $ 735,490 $ 714,798 POLICE DEPARTMENT -SUPPORT SERVICES PERSONAL SERVICES $ 270,522 $ 260,585 $ 302,187 $ 255,158 $ 246,646 $ 298,374 OPERATING EXPENDITURES 17,611 19,796 18,261 16,946 14,322 8,805 CAPITAL OUTLAY - 2,529 1,407 - - - TOTAL $ 288,133 $ 282,910 $ 321,854 $ 272,104 $ 260,968 $ 307,179 POLICE DEPARTMENT -DISPATCH PERSONAL SERVICES $ 317,106 $ 318,741 $ 375,306 $ 415,077 $ 455,822 $ 490,241 OPERATING EXPENDITURES 29,278 29,072 24,100 15,521 16,353 3,690 CAPITAL OUTLAY 6,904 2,140 20,520 - - 10,000 TOTAL $ 353,288 $ 349,953 $ 419,926 $ 430,598 $ 472,175 $ 503,931 TOTALS PERSONAL SERVICES $ 3,236,294 $ 3,243,622 $ 4,021,743 $ 3,983,364 $ 3,981,345 $ 4,232,679 OPERATING EXPENDITURES 382,758 413,483 467,967 488,293 487,661 417,038 CAPITAL OUTLAY 269,013 250,174 308,247 50,632 51,250 35,600 TOTAL $ 3,888,065 $ 3,907,279 $ 4,797,956 $ 4,522,289 $ 4,520,256 $ 4,685,317 90 'CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET POLICE ADMINISTRATION The Police Administrative Division includes the office of the Chief, Professional Standards, Training, Community Policing, Accreditation, Alarm Administration and Police Volunteers. This division coordinates the efforts of the division commanders, oversees the budget, conducts internal investigations and background investigations for new employees and is responsible for strategic planning. FISCAL YEAR 2008 ACCOMPLISHMENTS / Developed new schedules to better utilize available personnel / Reorganized department structure for better coordination of efforts and better supervision / Provided training to enhance the capabilities of supervisors and managers / Held four 50 hour blocks of retraining for all sworn personnel / Completed firearms qualifications for all sworn personnel to meet FDLE requirements / Hosted five classes of in-house training for SPD and area Law Enforcement agencies / Maintained C.A.D. and R.M.S. Updates / Enhanced our personnel recruiting efforts / Attended several community meetings to establish neighborhood watch programs / Volunteers contributed over 2,000 hours of community service FISCAL YEAR 2009 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - Conduct one citizens academy class - Maintain accreditation through staff inspections - Establish neighborhood watch programs - Minimize gang activities through zero tolerance enforcement - Maximize in-house training with limited resources - Supervise and review the hiring of potential new employees - Coordinate and conduct community crime prevention programs - Investigate reported misconduct of employees - Support the Police Volunteer Unit PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Civic meetings attended 10 8 9 10 8 Policies reviewed 65 60 60 60 60 Unit staff meetings attended 20 12 12 10 10 Senior staff meetings attended 42 36 38 40 40 Staff inspections performed 4 6 9 10 10 Computerized statistical reviews 4 6 8 12 12 Crime Prevention Information needs 3 3 8 10 12 Youth & Bike Safety Events 25 3 9 15 15 Community Events 4 4 6 4 8 Background Investigations 20 25 25 20 12 Recruitment Functions 0 4 6 5 10 Training Assistance 0 5 6 5 5 Internal Investigations 0 3 2 3 3 Conduct 40 hrs of training for officers 1 36 43 40 50 Conduct training for civilian employees 0 20 25 30 40 Recruiting and promotional Activities 0 2 2 1 4 91 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE POLICE ADMINISTRATION STAFFING .NATURE OF ACTIVITY 07/08 08/09 25.00% 16.67% General Management -Direct department, develop and expand citizen involvement and public education. Meet with civic groups, media, and other public and private groups. Genera 21.67% 23.33% Tralning -Maintain Training and Professional Development Programs. 4.33% 2.67% Professional Standards -Oversee all internal affairs investigations and conduct two staf inspections during the year. Oversee all background investigations. Insure that accreditatio standards are followed and documented. 1.67% 3.33% Dispatch/Communications - Continue to develop procedures and training personnel to im lement a 911 PSAP. 0.00% 6.67% CAD & RMS Updates 3.33% 3.33% Communitv Relations -Provide full police services to the Community. Conduct securit surveys. Coordinate Community Service Volunteer Program. Coordinate public service medi segments. Provide commercial and residential security training sessions. 8.33% 8.33% Communitv Policing -Prepare and implement public assistance/community policing initiatives. 3.33% 3.33% Crime Prevention -Coordinate with City Agencies and other law enforcement agencies to reduce criminal activities 1.67% 1.67% Security Surveys -Provide commerical and residential security training sessions. 6.67% 6.67% Background investigation 3.00% 3.00% Staff Inspections 1.67% 1.67% Internal Affairs 11.00% 11.00% Computer Aided Dispatch (CAD) & Records Management 8.33% 8.33% Recruiting and Hiring 100.00% 100.00% POLICE ADMINISTRATION BUDGET SUMMARY The Fiscal Year 2008-2009 adopted budget for Police Administration is $666,255. This compares to the 2007-08 projected expenditures of $659,145, an increase of $7,110 or 1.1%. Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07/08 FY 08-09 Actual Actual Budget Expenditures Budget Difference Personal Services $ 514,999 $ 691,239 $ 551,777 $ 546,102 $ 535,217 $ (10,885) Operating Expenses 59,121 79,812 109,312 98,043 131,038 32,995 Capital Outlay 22 - 15,977 15,000 - (15,000) Total $ 574,142 $ 771,051 $ 677,066 $ 659,145 $ 666,255 $ 7,110 Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 projected expenditures: Difference 1. Personal Services -Decrease mainly due to a catch up provision for police retirement which was paid in fiscal year 2007/2008 $ (10,885) 2. Operating Expenses -Increase mainly due to consolidation of utility bills (electric, water, phone) to be paid from administrative budget $ 32,995 3. Capital Outlay - No approved capital outlay for FY 2008-2009 $ (15,000) 92 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE PAY POSITION YEARS Expenditure Budget POSITION RANGE GRADE 06-07 07-08 08-09 07-08 08-09 Chief of Police 72,497 / 130,938 85 1.00 1.00 1.00 $ 101,300 $ 109,000 Administrative Assistant 30,476 / 55,044 29 1.00 1.00 1.00 50,000 53,500 Community Policing Officer 35,892 / 71,469 27 1.00 1.00 1.00 54,500 58,000 Clerical Assistant II 23,776 / 45,089 23 1.00 1.00 1.00 27,000 29,500 Lieutenant 56,302 /101,688 74 1.00 1.00 1.00 88,500 93,350 Crossing Guards Temp 3.50 4.00 4.00 44,000 44,000 8.50 9.00 9.00 $ 365,300 $ 387,350 Overtime 2,000 3,000 FICA Taxes 28,300 29,986 Clothing Allowance 1,620 1,620 Deferred Compensation 16,047 17,280 Chapter 185 Pension 77,234 36,104 Group Health Insurance Premium 32,543 38,523 Dependant Health Ins Premium 11,305 11,475 Employee Assistance Program 115 115 Worker's Comp Insurance 11,638 9,764 Total Personal Services $ 546,102 $ 535,217 93 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET POLICE ADMINISTRATION (COMMUNITY POLICING/ACCREDITATION) Code: 010041 (010044/010046) Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 317,061 272,701 299,579 321,300 321,300 343,350 511300 Temporary Salaries 28,088 24,931 43,311 44,000 44,000 44,000 511400 Overtime 5,207 6,500 8,359 3,000 2,000 3,000 512100 FICA Taxes 27,092 23,503 26,594 28,300 28,300 29,986 512215 Clothing Allowance 1,800 1,620 1,492 1,620 1,620 1,620 512225 Deferred Compensation 13,340 14,363 15,445 16,047 16,047 17,280 512250 Chapter 185 Retirement 141,557 133,114 248,147 77,234 77,234 36,104 512301 Group Health Insurance Premium 30,498 23,252 28,518 37,218 32,543 38,523 512305 Dependant Health Ins Premium 4,048 5,167 9,745 11,305 11,305 11,475 512309 Employee Assistance Program 122 113 115 115 115 115 512400 Worker's Comp Insurance 17,694 9,735 9,933 11,638 11,638 9,764 TOTAL PERSONAL SERVICES 586,507 514,999 691,239 551,777 546,102 535,217 OPERATING EXPENDITURES 533100 Professional Services 2,027 0 0 2,000 2,000 0 533400 Other Contractual Services 240 722 9,395 0 750 9,000 533415 Janitorial Services 0 10,800 13,375 19,200 19,500 19,500 534000 Travel and Per Diem 5,414 1,653 1,310 11,600 23,200 5,000 534101 Telephone 3,470 1,809 612 560 4,170 11,100 534105 Cellular Telephone 2,115 1,636 1,774 1,410 1,310 1,498 534110 Internet Services 243 220 171 210 550 215 534120 Postage 1,278 1,321 1,333 1,250 1,430 1,120 534310 Electric 3,585 3,734 3,565 4,290 3,028 36,340 534320 Water/Sewer 595 272 210 200 230 2,780 534500 Insurance 0 6,864 0 0 0 210 534620 R & M-Vehicles 2,284 2,751 5,748 1,800 1,650 1,000 534630 R & M -Office Equipment 1,584 114 3,015 1,268 800 400 534640 R & M-Operating Equipment 489 3 0 11,404 1,500 400 534650 R & M-Radio 765 390 591 900 900 750 534800 Promotional Activities 1,076 1,441 2,436 2,100 2,100 1,000 534820 Designated Expenditures (Greer Donatio 0 1,187 12,090 20,400 5,000 20,400 535200 Departmental Supplies 5,466 5,641 3,375 5,400 5,600 4,500 535210 Computer Supplies 4,900 1,725 1,481 2,000 1,500 1,250 535230 Small Tools and Equipment 1,026 1,913 1,997 1,800 1,800 1,500 535260 Gas and Oil 10,281 10,171 9,957 9,150 8,750 7,800 535270 Uniforms and Shoes 950 963 1,222 1,250 1,200 1,050 535275 Safety Equipment 200 293 0 300 300 0 535410 Dues and Memberships 720 450 972 920 925 1,025 535420 Books and Publications 452 31 1,843 200 150 200 535450 Training and Education 3,001 2,876 3,339 9,700 9,700 3,000 535710 NoAd Valorem Taxes 0 142 0 0 0 0 TOTAL OPERATING EXPENDITURES 52,161 59,121 79,812 109,312 98,043 131,038 CAPITAL OUTLAY 606400 Vehicles and Equipment 5,036 22 0 15,977 15,000 0 TOTAL CAPITAL OUTLAY 5,036 22 0 15,977 15,000 0 'COTAL POLICE ADMINISTRATION 643,704 574,142 771,U51 677,066 659,145 666,255 94 'CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET POLICE OPERATIONS DIVISION The Operations Division is the most visible component of the police department and is tasked with around the clock service. Personnel assigned to this division are responsible for, but not limited to, enforcing traffic and boating laws, conducting preliminary criminal investigations, arresting or citing violators, gathering intelligence, answering calls for service and patrolling the city limits. The operations division is comprised of four squads of 6 sworn personnel, two K-9 units, a marine officer, a motorcycle officer and as extra duties several officers are also part of the SRT (special response team). The SRT is responsible for serving high risk warrants, handling barricaded subjects, or any other special incidents requiring highly trained and equipped personnel. FISCAL YEAR 2008 ACCOMPLISHMENTS / Continued to ensure a police presence and deference of crime through patrolling / Continued advanced and professional development training for both sergeants and officers / Maintained the community policing philosophy in daily operations. FISCAL YEAR 2009 GOALS AND OBJECTIVES City goal: Quality of Life - Continue patrolling the city limits to deter criminal activity and ensure safety to the citizens. - Continue to enforce laws and maintain a community policing philosophy - Continue to encourage and offer advanced training within all operations division. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Traffic Stops 4,822 5,400 6,705 6,000 6,800 Officer Initiated Activity 26,557 20,000 26,054 26,000 27,000 Traffic Enforcement 339 270 178 300 300 Parking Enforcement 902 400 788 400 500 Alarms 680 750 612 600 600 Written Warnings Traffic Stops 3,928 2,550 4,318 4,000 4,300 Calls for Service 35,762 N/A 37,527 39,000 40,000 Vehicle check points 5 3 5 5 4 Buckle up and DUI enforcement waves 4 3 4 4 4 K-9 usage reports 138 75 152 135 135 K-9 training days 43 45 45 45 45 Child safety seat programs 24 2 8 23 20 Boat safety inspections 111 15 25 270 250 95 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE POLICE OPERATIONS DIVISION STAFFING NATURE OFACTIVITY 07/08 ; 08/09 15.00% 15.00% Calls for Service -respond to estimated 38,000 - 40,000 calls for service. 11.00% 11.00% Traffic StOAS and Citations -Conduct an estimated 6,000 traffic stops and issue an estimate 2 500 citations and 3,500 warnin s. 6.00% 1.00% Investigations -Conduct vehicle crash investigations. 4.50% 9.00% Criminal Transportation -Transport arrested adults and juveniles to respective detentio facilities. 2.50% 1.50% Training and Professional Development - Provide a minimum of 40 hours of training to all members of the division. 11.00% 12.50% 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 tas force operations. 20.00% 20.00% K-9 Unit -Responsible for directed patrol and request for officer assists. 20.00% 20.00% Motorcycle/Traffic Unit -Criminal and non-criminal traffic law enforcement and accident investigations 10.00% 10.00% Marine Unit -Patrol waterways, enforce marine laws and perform water rescues. 100.00% 100.00% POLICE OPERATIONS DIVISION BUDGET SUMMARY Fiscal Year 2008-09 adopted budget for Police Operations Division is $2,491,553. This compares to the 2007 ected expenditures of $2,392,478, an increase of $99,075 or 4.1 %. Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenditures Budget Difference 1 Services $ 1,641,776 $ 2,047,576 $ 2,155,326 $ 2,115,319 $ 2,289,942 $ 174,623 ~g Expenses 203,562 240,292 216,792 240,909 182,612 (58,297) Outlay 201,740 260,340 34,655 36,250 20,600 (15,650) $ 2,047,078 $ 2,548,208 $ 2,406,773 $ 2,392,478 $ 2,493,154 $ 100,676 al Year 2008-09 Adopted Budget: or Current Level Changes from al Year 2007-08 Projected Expenditures: Difference 1. Personal Services -Net increase reflects a 3.2% increase in health insurance premium, a 5% increase in Police Pension Contribution, and annual salary increases for PBA employees per the PBA Union Contract and exempt employee per Management Benefit Package. $ 174,623 2. Operating Expenses -Net decrease mainly due to the transfer of utilities (electric, water, phone) to Police Administration Division $ (58,297) 3. Capital Outlay -Replacing radios in 2007--2008, replacing vests in 2008-2009. $ (15,650) 96 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE POLICE OPERATIONS DIVISION F/T/E Projected Adopted PAY POSITION YEARS Expenditure Budget POSITION RANGE GRADE 06-07 07-08 08-09 07-08 08-09 Lieutenant 56,302 /101,689 74 1.00 1.00 1.00 $ 88,700 $ 95,400 Sergeants 52,545/ 94,905 30 4.00 4.00 4.00 282,500 305,000 Officers 35,892 / 71,469 27 20.00 19.00 19.00 758,000 815,500 Officer -Motorcycle Patrol 35,892 / 71,469 27 2.00 2.00 2.00 84,000 90,500 ,Officer - K-9 35,892 / 71,469 27 2.00 2.00 2.00 94,500 100,500 Officer -Marine Patrol 35,892 / 71,469 27 1.00 1.00 1.00 64,000 72,500 Part-time Officer 0.50 0.50 0.50 15,700 8,000 30.50 29.50 29.50 $1,387,400 $1,487,400 Overtime 132,288 130,800 FICA Taxes 99,829 125,602 Clothing Allowance 12,960 15,660 Chapter 185 Retirement 198,688 260,746 Group Health Insurance Premium 193,162 199,448 Dependant Health Ins Premium 35,731 21,318 Employee Assistance Program 668 668 Worker's Comp Insurance 54,593 46,699 Total Personal Services $2,115,319 $2,288,341 CAPITAL OUTLAY SCHEDULE OPERATIONS DIVISION EXPENDITURES PER FISCAL YEAR Description 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 TOTAL Trier $ 1,100 $ - $ - $ - $ - $ - $ 1,100 Tactical Vests (13) 19,500 - - - - - 19,500 Laptop replacement - 15,000 - - - - 15,000 $ 20,600 $ 15,000 $ - $ - $ - $ - $ 35,600 97 `CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET POLICE OPERATIONS (SPECIAL OPERATIONS & ROAD PATROL) Code: 010043 (010040) Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Proiected FY 08/09 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 942,089 1,073,192 1,316,426 1,371,700 1,371,700 1,479,400 511300 Temporary Salaries 28,811 24,735 35,949 28,000 15,700 8,000 511400 Overtime 110,101 116,727 143,848 145,288 132,288 130,800 512100 FICA Taxes 68,981 77,977 95,724 100,250 99,829 125,602 512215 Clothing Allowance 10,238 11,138 12,510 12,960, 12,960 15,660 512250 Chapter 185 Retirement 156,399 154,187 191,580 198,688 198,688 262,347 512301 Group Health Insurance Premium 166,739 107,072 151,552 194,258 193,162 199,448 512305 Dependant Health Ins Premium 16,166 27,908 43,234 48,921 35,731 21,318 512309 Employee Assistance Program 530 568 639 668 668 668 512400 Worker's Comp Insurance 67,625 48,272 56,114 54,593 54,593 46,699 TOTAL PERSONAL SERVICES 1,567,679 1,641,776 2,047,576 2,155,326 2,115,319 2,289,942 OPERATING EXPENDITURES 534000 Travel and Per Diem 3,630 10,545 10,470 0 0 0 534101 Telephone 2,936 1,487 1,049 1,500 4,876 0 534105 Cellular Telephone 1,084 1,218 1,527 2,760 1,832 1,872 534110 Internet Access 5,335 8,103 8,088 8,700 8,240 5,925 534120 Postage 0 0 0 100 100 0 534310 Electric 17,451 17,174 21,857 24,068 18,068 0 534320 Water/Sewer 2,585 1,252 1,325 1,290 1,342 0 534610 R& M-Buildings 0 0 3,227 0 0 0 534620 R & M-Vehicles 17,261 23,777 29,122 19,000 21,300 5,000 534630 R & M -Office Equipment 4,178 0 6,498 5,250 5,250 4,500 534640 R & M-Operating Equipment 18,311 20,319 19,699 25,500 25,500 12,400 534650 R & M-Radio 4,633 3,303 3,964 3,200 1,800 1,000 534810 K-9 Expenditures 1,869 2,328 1,287 2,500 2,500 0 534800 Promotional Activities 0 0 0 0 100 0 535200 Departmental Supplies 9,987 10,964 15,015 12,500 12,500 10,000 535210 Computer Supplies 3,772 2,222 3,175 5,400 5,400 4,400 535230 Small Tools and Equipment 3,554 3,791 5,397 2,370 2,370 2,500 535260 Gas and Oil 53,153 69,756 85,767 78,054 104,832 115,315 535270 Uniforms and Shoes 13,174 19,404 13,449 22,000 22,000 18,000 535275 Safety Equipment 370 244 594 1,050 1,050 550 535410 Dues and Memberships 110 180 380 400 699 0 535420 Books and Publications 735 467 1,121 1,150 1,150 1,150 535450 Training and Education 1,837 7,028 7,281 0 0 0 TOTAL OPERATING EXPENSES 166,427 203,562 240,292 216,792 240,909 182,612 CAPITAL OUTLAY 606400 Vehicles and Equipment 197,394 201,740 260,340 34,655 36,250 20,600 TOTAL CAPITAL OUTLAY 197,394 201,740 260,340 34,655 36,250 20,600 TOTAL POLICE OPERATIONS DIVISION 1,931,500 2,047,078 2,548,208 2,406,773 2,392,478 2,493,154 98 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 I.D. technician. Three of the investigators are assigned to cases involving crimes against persons, crimes against property and general investigations, and one detective works narcotic and vice investigations. The I.D. technician is the custodian of the evidence/property room and processes crime scenes for evidence. The SRO will teach DARE, GREAT, and investigate all school related crimes. FISCAL YEAR 2008 ACCOMPLISHMENTS / Obtained 65 warrants, made 30 felony arrests and 9 misdemeanor arrest as of reporting date. / 399 cases were assigned, 214 cleared, and 560 reports/supplements written as of reporting date. / All the detectives received formal training. FISCAL YEAR 2009 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - Continue to professionally investigate cases with diligence and efficiency, thus ensuring appropriate closure - Continue to provide quality educational courses for staff to update investigative skills - Continue to maintain a case management system efficiently. - Promptly return all citizens phone calls. - Continue to maintain contact with victims, ensuring they are kept abreast of case progress and informed of their rights as victims. The School Resource Officer being reassigned to the Detective Division will teach DARE in the two elementary schools, GREAT in the middle school, and RAD-KID programs when possible. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Burglary Investigations 217 146 192 145 201 Assault Investigations 211 246 283 260 297 Sexual Assault Investigations 7 8 7 19 7 Vehicle Theft Investigation 28 19 15 29 15 Robbery Investigations 4 5 5 7 5 Larceny Investigations 349 385 578 486 606 Juvenile Arrests 58 73 48 70 50 Murder/Attempted Murder Investigations 0 1 0 0 0 DARE Programs 349 385 578 486 2 GREAT Programs 58 73 48 70 1 RAD-KIDS Programs 0 1 0 0 1 99 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PROGRAM BUDG ET DESCRIPTION FOR THE POLICE DETECTIVE DIVISION STAFFING NATURE OFACTIVITY 07/08 08/09 Investigations - Investigate reported criminal offenses, complete reports on same, conduc 32.50% 32.50% interviews, review and assist in the prosecution of suspects. 6.50% 5.00% On Scene Investigations -Perform on-scene investigations and process crime scenes. Court Assistance -Obtaining warrants, State Attorney's Office depositions and appear in court. 5.00% 5.00% 5.00% 5.00% Investigations Assistance -Assist Uniform Division and other agencies with investigations. 1.00% 2.50% Training and Professional Development. D.A.R.E. -provides students with structured classroom instruction on drug resistance and education, 20.00% 20.00% as well as promotes social interaction and reward for good behavior for fifth grade students. School Resource Officer Program -Provides onsite school safety and guidance to the facility, 12.50% 5.00% students, teachers, and arents. G.R.E.A.T. Program -Teaches gang resistance through education and training. Educational aspects 15.00% 15.00% of program involve crime impact on victims, neighborhoods, cultural sensitivity/prejudice, conflic resolution and oal settin . 1.00% 5.00% Life Skills - D.A.R.E. like program designed and targeted to third grade students. RAD-KIDS- Teaches elementary age student to resist agression defensively. This course is taugh 1.50% 5.00% after school hours, and is geared to reduce/prevent child abductions. 100.00% 100.00% POLICE DETECTIVE DIVISION BUDGET SUMMARY Fiscal Year 2008-2009 adopted budget for Police Detectives is $714,798. This compares to the 2007-08 prof ~nditures of $735,490, a decrease of $20,692 or 2.8% Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenditures Budget Difference Personal Services $ 507,522 $ 605,435 $ 606,026 $ 617,456 $ 618,905 $ 1,449 Operating Expenses 101,933 105,502 129,722 118,034 90,893 (27,141) Capital Outlay 43,744 25,980 - - 5,000 5,000 Total $ 653,198 $ 736,916 $ 735,748 $ 735,490 $ 714,798 $ (20,692) Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenditures: Difference 1. Personal Services -Net increase mainly due to a 3.2% increase in health insurance premium,a 5% increase in police retirement contribution, an annual salary increase for the the PBA employees per the PBA Union Contract, and a transfer of one school resource officer to Operations Division $ 1,449 2. Operating Expenses -Decrease mainly due to the transfer of utitilies (electric, water, and telephone) to the Administration Division $ (27,141) 3. Capital Outlay -Increase due to purchase of laptops $ 5,000 100 ~ITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE POLICE DETECTIVE DIVISION PAY POSITION RANGE Sergeants 45,392 / 90,386 Investigators 35,892 / 71,469 Evidence Technician 30,193 / 54,532 School Resource Officer F/T/E Projected Adopted POSITION YEARS Expenditure Budget GRADE 06-07 07-08 08-09 07-08 08-09 30C 1.00 1.00 1.00 $ 74,500 $ 81,500 27 4.00 4.00 4.00 197,000 214,000 33 1.00 1.00 1.00 37,500 40,500 2.00 2.00 1.00 95,000 57,500 8.00 8.00 7.00 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 $ 404,000 $ 393,500 42,128 40,682 33,605 33,769 7,780 7,240 3,375 3,645 51,615 71,256 47,395 44,217 1.1,409 11,218 184 161 15,965 13,217 $ 617,456 $ 618,905 CAPITAL OUTLAY SCHEDULE LICE DETECTIVE DIVISION EXPENDITURES PER FISCAL YEAR Description 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 TOTAL 2 Laptops & docking stations $ 5,000 $ - $ - $ - $ - $ - $ 5,000 Electronic wiring devise - 3,000 - - - - 3,000 $ 5,000 $ 3,000 $ - $ - $ - $ - $ 8,000 101 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET POLICE DETECTIVE DIVISION (SCHOOL RESOURCE OFFICER) Code: 010047 (010042) Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 302,211 334,956 392,647 404,000 404,000 393,500 511400 Overtime 23,787 27,654 47,288 27,500 42,128 40,682 512100 FICA Taxes 23,981 27,556 33,492 33,605 33,605 33,769 512215 Clothing Allowance 7,110 7,322 7,975 7,780 7,780 7,240 512225 Deferred Compensation 2,733 3,161 3,277 3,375 3,375 3,645 512250 Chapter 185 Retirement 43,143 42,185 52,471 51,615 51,615 71,256 512301 Group Health Insurance Premium 54,879 33,808 38,552 50,593 47,395 44,217 512305 Dependant Health Ins Premium 18,351 14,287 12,233 11,409 11,409 11,218 512309 Employee Assistance Program 173 177 186 184 184 161 512400 Worker's Comp Insurance 18,112 16,415 17,313 15,965 15,965 13,217 TOTAL PERSONAL SERVICES 494,480 507,522 605,435 606,026 617,456 618,905 OPERATING EXPENDITURES 533100 Professional Services 32,217 42,490 50,784 63,505 63,505 63,505 533400 Other Contractural Services 32,616 0 0 25,004 13,180 0 533500 Investigations 0 253 504 1,000 600 250 534000 Travel and Per Diem 5,358 2,700 2,919 0 0 0 534101 Telephone 1,602 1,253 .518 525 3,206 0 534105 Cellular Telephone 3,120 2,668 2,429 2,600 2,192 2,499 534110 Internet Access 253 501 189 240 260 80 534115 On-line Services 299 372 600 600 660 660 534130 Express Mail Charges 170 254 279 300 254 300 534310 Electric 5,260 5,226 6,283 7,047 4,834 0 534320 Water/Sewer 805 381 379 359 386 0 534400 Rent/Leases 0 0 391 391 391 391 534420 Equipment Leases 408 0 0 408 408 408 534610 R& M-Buildings 0 0 7,297 0 0 0 534620 R & M-Vehicles 5,772 3,411 2,018 2,250 2,750 2,000 534630 R & M -Office Equipment 1,136 550 2,903 900 0 200 534640 R & M-Operating Equipment 92 1,080 0 300 0 150 534650 R & M-Radio 370 413 656 500 450 200 534800 Promotional Activities 787 1,812 0 0 198 0 534967 G.R.E.A.T. Expenditures 2,577 10,902 1,398 0 780 0 535200 Departmental Supplies 5,460 4,777 6,467 4,900 5,158 4,500 535210 Computer Supplies 1,400 1,070 1,065 1,250 925 1,200 535230 Small Tools and Equipment 1,084 2,002 0 2,250 2,250 1,000 535260 Gas and Oil 8,181 13,707 12,354 12,068 12,722 10,500 535270 Uniforms and Shoes 2,857 2,170 2,686 2,700 2,450 2,500 535275 Safety Equipment 92 11 75 150 50 100 535410 Dues and Memberships 240 240 75 250 200 250 535420 Books and Publications 215 148 182 225 225 200 535450 Training and Education 4,910 3,538 3,050 0 0 0 TOTAL OPERATING EXPENDITURES 117,281 101,933 105,502 129,722 118,034 90,893 CAPITAL OUTLAY 606400 Vehicles and Equipment 59,679 43,744 25,980 0 0 5,000 TOTAL CAPITAL OUTLAY 59,679 43,744 25,980 0 0 5,000 TOTAL POLICE DETECTIVE DIVISION 671,440 653,199 736,917 735,748 735,490 714,798 102 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 2008 ACCOMPLISHMENTS / Stored and disposed of records in accordance with public records retention laws. / Provided quality service to the public. / Provided FDLE & USR reports, as required. / Provided fingerprinting services to the public two days a week. / Provided the Chief of Police with monthly and quarterly statistical information. FISCAL YEAR 2009 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. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Number of citations processed 2,355 2,402 2,784 2,927 2,923 Number of warnings processed 2,792 3,050 4,416 3,671 4,636 Number of reports processed 2,262 2,211 1,845 2,932 1,937 Number of parking citations processed 303 390 280 446 294 Number of trespass warnings processed 74 70 79 143 84 Fingerprints taken N/A N/A 304 100 319 Statistical reports completed N/A N/A 35 20 36 103 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE SUPPORT SERVICES DIVISION STAFFING NATURE OF ACTIVITY 07/08 08/09 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 Fiscal Year 2008-2009 adopted budget for Police Support Services is $307,179. This compares to '-08 projected expenditures of $260,968, an increase of $46,211 or 17.7% Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenditures Budget Difference 1 Services $ 270,522 $ 260,585 $ 255,158 $ 246,646 $ 298,374 $ 51,728 ng Expenses 17,611 19,796 16,946 14,322 8,805 (5,517) Outlay - 2,529 - - - - $ 288,133 $ 282,910 $ 272,104 $ 260,968 $ 307,179 $ 46,211 Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenditures: Difference 1. Personal Services - The increase reflects the transfer of one Clerical position from the building department, a 3.2% 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. $ 51,728 2. Operating Expenses -Decrease mainly due to the transfer of utitilies (electric, water, and telephone) to the Administration Division $ (5,517) 3. Capital Outlay - No approved capital outlay for FY 2008-09 $ ~ - 104 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGE PERSONAL SERVICES SCHEDULE SUPPORT SERVICES DIVISION POSITION Lieutenant Records Supervisor Records Specialist Clerical Assistant II Clerical Assistant I PAY RANGE 56,302 / 101,688 30,663 / 68,918 27,643 / 49,926 23,776 / 42,942 22,460 / 40,564 F/T/E POSITION YEARS GRADE 06-07 07-08 08-09 74 1.00 1.00 1.00. 35 1.00 0.00 0.00 29 1.00 1.00 1.00 23 1.00 1.00 2.00 21 1.00 1.00 0.00 5.00 4.00 4.00 Projected Adopted Expenditure Budget 07-08 08-09 $ 89,850 $ 96,700 42,500 32,000 30,000 76,500 10,515 - $ 172,865 $ 205,200 ~ 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 282 2,000 13,277 15,892 540 540 7,485 9,945 11,770 17,503 24,450 28,271 12,145 14,666 81 92 3,751 4,265 $ 246,646 $ 298,374 105 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET POLICE SUPPORT SERVICES DIVISION Code: 010048 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Proiected FY 08/09 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 180,233 189,194 222,522 175,100 172,865 205,200 511400 Overtime 1,193 266 180 0 282 2,000 512100 FICA Taxes 12,926 13,727 16,097 13,436 13,277 15,892 512215 Clothing Allowance 540 540 540 540 540 540 512225 Deferred Compensation 9,673 9,528 10,314 7,673 7,485 9,945 512250 Chapter 185 Retirement 10,880 10,276 11,320 11,770 11,770 17,503 512301 Group Health Insurance Premium 38,890 23,578 26,509 28,411 24,450 28,271 512305 Dependant Health Ins Premium 11,234 9,460 10,610 14,389 12,145 14,666 512309 Employee Assistance Program 115 111 108 92 81 92 512400 Worker's Comp Insurance 4,838 3,903 3,987 3,747 3,751 4,265 TOTAL PERSONAL SERVICES 270,522 260,585 302,187 255,158 246,646 298,374 OPERATING EXPENDITURES 534000 Travel and Per Diem 820 727 948 0 0 0 534101 Telephone 913 1,159 481 450 3,048 0 534105 Cellular Telephone 331 627 392 360 320 375 534110 Internet Services 133 160 132 120 230 80 534310 Electric 3,757 3,734 3,983 4,685 2,418 0 534320 Water/Sewer 565 272 237 231 194 0 534620 R & M-Vehicles .547 113 57 500 324 250 534630 R & M -Office Equipment 811 167 1,803 500 0 0 534640 R & M-Operating Equipment 360 17 0 600 0 0 534650 R & M-Radio 0 50 0 300 100 100 535200 Departmental Supplies 5,514 4,818 6,335 5,000 4,196 4,000 535210 Computer Supplies 1,479 2,958 1,172 1,500 1,200 1,200 535230 Small Tools and Equipment 477 0 58 400 126 400 535260 Gas and Oil 687 3,086 618 1,500 1,338 1,500 535270 Uniforms and Shoes 392 177 462 400 400 850 535275 Safety Equipment 0 0 0 50 0 0 535410 Dues and Memberships 145 234 280 300 378 0 535420 Books and Publications 0 21 26 50 50 50 535450 Training and Education 680 1,475 1,277 0 0 0 TOTAL OPERATING EXPENDITURES 17,611 19,796 18,261 16,946 14,322 8,805 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 2,529 1,407 0 0 0 TOTAL CAPITAL OUTLAY 0 2,529 1,407 0 0 0 TOTAL SUPPORT SERVICES DIVISION 288,133 282,910 321,854 272,104 260,968 307,179 106 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 2008 ACCOMPLISHMENTS / Provided accurate and timely dispatch services to the department / Recruited and retained a full staff allocation / Provided appropriate training to all dispatchers. FISCAL YEAR 2009 GOALS AND OBJECTIVES City Goal: Governmental Efficiency / Receive and handle calls in a timely and professional manner. / Continue to provide accurate and timely dispatch services for department members / Continue to maintain a full staff allocation. / Provide appropriate and professional training for all dispatchers. PERFORMANCE MEASURES Performance Indicators .Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 911 Calls Received 1,533 542 2,201 1,697 2,311 Code Violation Calls Received 2,513 2,426 941 200 988 Total Calls Received 35,762 40,359 37,527 41,728 39,403 Calls Per Dispatcher 3,764 4,484 4,415 4,637 4,635 PROGRAM BUDG ET DESCRIPTION FOR THE POLICE DISPATCH UNIT STAFFING NATURE OF ACTIVITY 07/08 08/09 50.00% 50.00% Dispatch -Receive and dispatch calls for police services, including felony in progress an emergency calls. Supply information to officers and callers. Record police action taken on calls 20.00% 20.00% Calls -Receive complaint calls from public and emergency 911 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% 107 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET POLICE DISPATCH UNIT BUDGET SUMMARY Fiscal Year 2008-2009 adopted budget for Police Dispatch is $503,931. This compares to the 2007-08 nditures of $472,175, an increase of $31,756 or 6.7% ~,onal Services rating Expenses ital Outlay FY OS-06 Actual $ 318,741 $ 29,072 2,140 $ 349,953 $ Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from FY 06-07 Actual 375,306 $ 24,100 20,520 419,926 $ Amended Projected Adopted FY 07-08 FY 07-08 FY 08-09 415,077 $ 455,822 $ 15,521 16,353 430,598 $ 472,175 $ udget Difference 490,241 $ 34,419 3,690 (12,663) 10,000 10,000 503,931 $ 31,756 Fiscal Year 2007-08 Projected Expenditures: Difference 1. Personal Services -The increase results from a 3.2% 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. $ 34,419 2. Operating Expenses -Decrease mainly due to the transfer of utitilies (electric, water, and telephone) to the Administration Division $ (12,663) 3. Capital Outlay -Increase due to costs associated with 911 system $ 10,000 PERSONAL SERVICES SCHEDULE LICE DISPATCH UNIT F/T/E PAY POSITION YEARS POSITION RANGE GRADE 06-07 Chief Communications Technician 37,915 / 68,478 39 1.00 Communication Technician 27,643 / 49,926 29 8.00 Communication Technician (Part-time) 0.50 9.50 07-08 08-09 1.00 1.00 8.00 8.00 0.50 0.50 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 07-08 08-09 $ 49,000 $ 54,000 254,775 262,000 6,675 25,500 $ 310,450 $ 341,500 ~ 30,000 22,000 26,044 27,808 28,530 30,420 51,923 57,202 7,500 10,059 207 207 1,168 1,045 $ 455,822 $ 490,241 108 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE LICE DISPATCH UNIT EXPENDITURES PER FISCAL YEAR Description 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 TOTAL 11 MAPPING $ 10,000 $ - $ - ~ - $ - $ - $ 10,000 $ 10,000 $ - $ - $ - $ - $ - $ 10,000 109 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGETI POLICE DISPATCH UNIT Code: 010049 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 192,177 192,406 240,996 287,000 303,775 341,500 511300 Temporary Salaries 9,158 17,266 1,339 0 6,675 0 511400 Overtime 36,020 41,477 49,847 22,000 30,000 22,000 512100 FICA Taxes 18,234 19,221 22,611 23,639 26,044 27,808 512225 Deferred Compensation 18,707 18,912 24,912 27,810 28,530 30,420 512301 Group Health Insurance Premium 39,361 24,697 32,876 51,923 51,923 57,202 512305 Dependant Health Ins Premium 2,039 3,676 1,618 1,330 7,500 10,059 512309 Employee Assistance Program 171 167 180 207 207 207 512400 Worker's Comp Insurance 1,239 919 927 1,168 1,168 1,045 TOTAL PERSONAL SERVICES 317,106 318,741 375,306 415,077 455,822 490,241 OPERATING EXPENDITURES 534000 Travel and Per Diem 1,070 1,035 772 0 0 0 534101 Telephone 2,313 2,134 2,771 2,100 6,938 0 534105 Cellular Telephone 150 472 423 360 440 375 534108 800 MHZ Lines 11,568 13,115 5,032 0 0 0 534110 Internet Access 131 80 106 90 312 115 534310 Electric 6,762 6,720 6,333 7,000 5,438 0 534320 Sewer/Water 1,017 490 373 321 436 0 534630 R & M-Office Equipment 1,377 168 2,248 500 0 0 534640 R & M-Operating Equipment 642 0 252 250 0 0 534650 R & M-Radios 0 471 1,066 500 100 400 534800 Promotional Activities 0 0 0 0 43 0 535200 Departmental Supplies 1,333 997 1,291 1,500 1,620 1,200 535210 Computer Supplies 2,260 1,183 1,503 2,000 500 700 535230 Small Tools and Equipment 321 128 294 500 250 700 535275 Safety Equipment 20 11 0 100 0 0 535410 Dues and Memberships 80 83 86 200 176 200 535420 Books and Publications 0 0 0 100 100 0 535450 Training and Education 234 1,983 1,550 0 0 0 TOTAL OPERATING EXPENDITURES 29,278 29,072 24,100 15,521 16,353 3,690 CAPITAL OUTLAY 606400 Vehicles and Equipment 6,904 2,140 20,520 0 0 10,000 TOTAL CAPITAL OUTLAY 6,904 2,140 20,520 0 0 10,000 TOTAL POLICE DISPATCH UNIT 353,288 349,953 419,926 430,598 472,175 503,931 110 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET 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 2008 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 assisting other City departments on an as-needed basis. FISCAL YEAR 2009 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 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Citizen/Homeowner Inquires & Complaints 300 500 350 200 300 Drainage/Easement Permits & Work Orders 100 150 75 100 100 Signage 3000 1500 2500 1500 3000 Site Plan Review 50 100 60 100 150 Project Management of Specific Capital Projects 3 20 10 20 15 Program Development 10 18 16 18 18 Driveway & Drainage Permits & Inspections 2500 3000 1500 1000 2000 Ongoing Liaison, Communication & Permitting 5 6 7 6 6 Internal Department Matters 2 6 5 6 6 Pool Permits 75 150 50 50 50 Driveway & Drainage Inspections 2500 3000 1500 1000 2000 111 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PROGRAM BUDG ET DESCRIPTION FOR ENGINEERING DEPARTMENT STAFFING NATURE OFACTIVITY 07/08 08/09 7.50% 8.00% 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. 30.00% 25.00% Capital Proiects -Planning ,Design, Specifications Consultant Coordination Bidding and Contracts Construction Management inspections. 10.00% 10.00% Building Construction Activities -Drainage Plan Reviews and Driveway Permitting, Reviews and inspections. 10.00% 10.00% Inspection -Track Inspections, Drainage & Driveways. 20.00% 15.00% Site Plans and Plat Reviews -Subdivision, Site Plan Reviews and Final Plat Reviews. 1.00% 5.00% Grant Administration -Administer various grants supporting the City's capital projects. 1.50% 5.00% Intergovernmental Coordination - Coordinate Interlocal agreements between the County on joint projects and coordinate Joint Participation Agreements with State and federal a encies. 10.00% 12.00% Stormwater Utili - Plan, organize and implementation of Master Stormwate Management Plan. 100.00% 100.00% ENGINEERING DEPARTMENT BUDGET SUMMARY The Fiscal Year 2008-2009 adopted budget for Engineering is $464,968. This compares to the 2007-08 projected expenditures of $470,744, a dec rease of $5,77 6 or 1.2%. Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenditures Budget Difference Personal Services $ 436,306 $ 551,776 $ 428,139 $ 422,860 $ 429,543 $ 6,683 Operating Expenses 34,635 42,047 34,880 35,599 28,925 (6,674) Capital Outlay 7,294 - 34,837 12,285 6,500 (5,785) Total $ 478,235 $ 593,823 $ 497,856 $ 470,744 $ 464,968 $ (5,776) Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenditures: Difference 1. Personal Services -Net increase due to a 3.2% 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 and a decrease in temporary employment for interns. $ 6,683 . Operating Expenses -Net decrease due to overall reduction in Operating Expenses $ (6,674) . Capital Outlay -Decrease represents the equipment replacements needed for operation. $ (5,785) 112 .CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE ENGINEERING DEPARTMENT F/T/E Projected Adopted PAY POSITION YEARS Expenditure Budget POSITION RANGE GRADE 06-07 07-08 08-09 07-08 08-09 City Engineer 66,380 / 119,890 82 1.00 1.00 1.00 $ 93,100 $ 100,200 Engineering Technician 30,193 / 57,258 33 1.00 1.00 1.00 42,500 45,750 Construction Inspector 30,193 / 57,258 33 2.00 1.00 1.00 49,500 54,750 Administrative Assistant 27,643 / 49,926 29 1.00 0.00 0.00 - Traffic Technician 26,024 / 51,821 26 1.00 1.00 1.00 42,000 45,250 Sign Technician (1) 24,572 / 49,906 24 1.00 1.00 1.00 44,500 48,750 7.00 5.00 5.00 $ 271,600 $ 294,700 Temporary 26,550 20,000 Overtime 1,500 1,000 FICA Taxes 22,845 24,188 Clothing Allowance 480 480 Deferred Compensation 24,579 26,656 Group Health Insurance Premium 47,608 43,901 Dependant Health Ins Premium 7,920 3,895 Employee Assistance Program 138 115 Worker's Comp Insurance 19,640 14,608 Total Personal Services $ 422,860 $ 429,543 CAPITAL OUTLAY SCHEDULE GINEERING DEPARTMENT EXPENDITURES PER FISCAL YEAR Descriution 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 TOTAL Sign Shop plotter $ 4,500 $ - $ - $ - $ - $ - $ 4,500 Topcon Laser 2,000 - - - - - 2,000 ~ ~ snn ~ _ ~ _ ~ _ ~ _ _ ~ F 5(1(1 113 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET(.. ENGINEERING DEPARTMENT Code: 010051 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 258,071 280,924 377,966 271,600 271,600 294,700 511300 Temporary Salaries 31,976 38,076 31,523 26,550 26,550 20,000 511400 Overtime 3,428 2,646 1,603 0 1,500 1,000 512100 FICA Taxes 21,111 22,835 29,960 22,845 22,845 24,188 512215 'Clothing Allowance 400 400 600 480 480 480 512225 Deferred Compensation 23,302 25,421 30,561 24,487 24,579 26,656 512301 Group Health Insurance Premium 46,838 31,714 41,099 47,608 47,608 43,901 512305 Dependant Health Ins Premium 13,119 13,504 15,347 14,791 7,920 3,895 512309 Employee Assistance Program 138 144 161 138 138 115 512400 Worker's Comp Insurance 26,696 20,643 22,956 19,640 19,640 14,608 TOTAL PERSONAL SERVICES 425,079 436,306 551,776 428,139 422,860 429,543 OPERATING EXPENDITURES 533150 Engineering Services 1,426 0 10,334 1,500 0 • 250 533415 Janitorial Services 0 2,400 367 0 0 0 533480 Temporary Employment Service 0 1,643 0 0 0 0 534000 Travel and Per Diem 524 0 86 406 0 500 534101 Telephone 3,413 1,804 1,690 2,000 2,400 1,675 534105 Cellular Telephone 3,469 3,438 3,505 2,700 3,000 2,450 534110 Internet Services 187 140 730 400 700 475 534120 Postage 16 62 54 100 150 300 534130 Express Mail 0 42 149 100 50 100 534310 Electric 965 1,233 1,212 1,800 600 525 534320 Water/Sewer 0 0 0 0 0 0 534380 Trash Pickup/Hauling 492 199 74 0 0 0 534400 Rent/Leases 0 0 0 0 0 0 534620 R & M-Vehicles 1,422 2,276 983 1,000 3,500 3,500 534630 R & M -Office Equipment 386 811 5,551 6,024 7,000 1,000 534640 R & M-Operating Equipment 2,406 1,233 556 500 800 750 534650 R& M-Radio 0 0 0 0 0 0 535200 Departmental Supplies 4,809 4,580 4,590 4,500 4,500 4,000 535210 Computer Supplies 1,057 2,179 2,053 1,500 200 500 535230 Small Tools and Equipment 2,941 2,261 527 2,350 2,400 2,400 535260 Gas and Oil 5,912 8,325 7,995 8,000 7,400 8,500 535270 Uniforms and Shoes 0 70 782 600 1,399 500 535380 Signalization Supplies 0 1,731 0 0 0 0 535410 Dues and Memberships 288 161 230 400 500 500 535420 Books and Publications 391 0 83 500 500 500 535450 Training and Education 763 46 497 500 500 500 TOTAL OPERATING EXPENDITURES 30,867 34,635 42,047 34,880 35,599 28,925 CAPITAL OUTLAY 606400 Vehicles and Equipment 5,956 7,294 0 34,837 12,285 6,500 TOTAL CAPITAL OUTLAY 5,956 7,294 0 34,837 12,285 6,500 TOTAL ENGINEERING 461,902 478,235 593,823 497,856 470,744 464,968 114 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGETI 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 2008 ACCOMPLISHMENTS / Completed improvements to the Main Street dock project -tore down residence, leveled and resodded / Continued repairs to Riverview Park -added new electrical and sidewalk repairs. / Built and installed pavilions around the city at various locations / Installed a crosswalk on Harrison Street between Riverview Park and the Splash Pad / Continued supervision of sidewalk contractor / Continued regular pothole maintenance and road crossing repaving / Continue regular maintenance on buildings, docks, piers, and ramps / Assisted in the renovation of the Barber Street Sports Complex press boxes FISCAL YEAR 2009 GOALS AND OBJECTIVES - Continue regular maintenance on buildings, docks, piers and ramps. - Continue regular pothole maintenance on streets - Continue assistance to sidewalk contractor - Continue assisting other departments with requests. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Miles of Paved Roads Maintained 156 156 156 156 156 Number of Parking Lots Maintained 16 16 16 21 21 Miles of Sidewalks Maintained 22 22 22 26 26 115 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PROGRAM BUDG ET DESCRIPTION FOR THE ROADS AND MAINTENANCE DIVISION STAFFING NATURE OFACTIVITY 07/08 08/09 30.00% 30.00% Streets and Alleyways -Maintain 150 miles of paved streets. Maintain sixteen (16) municipal) owned parking areas. Perform repairs to streets and roadways that are damaged due to deterioration. 10.00% 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. 50.00% 50.00% Assisting other City Departments -Lift heavy material with cranes, repair roadways an sidewalks following storm damage, transport heavy equipment and supplies to work-sites an grade parks and ballfields. 100.00% 100.00% ROADS AND MAINTENANCE DIVISION BUDGET SUMMARY Fiscal Year 2008-2009 adopted budget for the Roads and Maintenance Division is $790,037. This compares to '-08 projected expenditures of $742,599, an increase of $47,478 or 6.4%. Personal Services Operating Expenses Capital Outlay Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenditures Budget Difference $ 617,967 $ 516,949 $ 569,507 $ 577,096 $ 639,787 $ 62,691 172,985 151,759 134,674 165,463 150,250 (15,213) 123,452 18,923 - - - - $ 914,404 $ 687,631 $ 704,181 $ 742,559 $ 790,037 $ 47,478 cal Year 2008-09 Adopted Budget: jor Current Level Changes from cal Year 2007-08 Projected Expenditures Difference Personal Services -Net increase reflects the addition of a Construction Specialist position transferred n the Building Department, a 3.2% increase in health insurance premium, a 6.5% increase for CWA ployees per CWA Union Contract and exempt employees per the Management Benefit Package, and an rease in deferred compensation which is wage driven. $ 62,691 Operating Expenses -Net decrease mainly due to reduction in Road materials and repair & Capital Outlay - No approved capital outlay for FY 2008-09 $ (15,213) $ - 116 ~ITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE AND MAINTENANCE DIVISION POSITION Public Works Director Public Works Superintendent Administrative Supervisor Maintenance Supervisors Construction Specialist Maintenance Worker III Maintenance Worker II Maintenance Worker I Clerical Assistant II (P/T) F/T/E Projected Adopted PAY POSITION YEARS Expenditure Budget RANGE GRADE 06-07 07-08 08-09 07-08 08-09 73,184 / 132,179 82 1.00 1.00 1.00 $ 75,700 $ 81,500 1.00 0.00 0.00 - - 35,344 / 63,835 35 1.00 1.00 1.00 55,000 59,000 35,344 / 63,835 35 1.00 1.00 1.00 46,500 51,700 35,344 / 63,835 35 0.00 0.00 1.00 - 46,250 26,024 / 50,340 26 2.00 2.00 2.00 60,500 65,000 24,572 / 45,266 24 2.00 2.00 2.00 60,000 65,500 23,118 / 42,588 22 3.00 3.00 2.00 77,000 59,000 11.43 / 20.65 23 0.50 0.00 0.00 - - 11.50 10.00 10.00 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 $ 374,700 $ 427,950 12,000 12,000 29,656 33,739 960 1,080 34,889 39,596 68,030 70,196 31,710 29,970 230 230 24,921 25,026 $ 577,096 $ 639,787 117 CITY OF SEBASTIAN. FLORIDA 2008/2009 ANNUAL BUDGET ROADS AND MAINTENANCE DIVISION Code: 010052 Amended FY 08/09 Account FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 07/08 Adopted Number Description Actual Actual Actual Budget Projected Budset PERSONAL SERVICES 511200 Regular Salaries 395,571 429,013 348,506 374,700 374,700 427,950 511400 Overtime 27,320 16,287 11,787 12,000 12,000 12,000 512100 FICA Taxes 29,709 32,147 25,756 29,656 29,656 33,739 512215 Clothing Allowance 500 817 840 960 960 1,080 512225 Deferred Compensation 36,332 38,403 30,296 34,803 34,889 39,596 512301 Group Health Insurance Premium 79,464 52,802 53,763 68,030 68,030 70,196 512305 Dependant Health Ins Premium 25,895 24,176 23,451 24,207 31,710 29,970 512309 Employee Assistance Program 275 267 228 230 230 230 512400 Worker's Comp Insurance 29,274 24,056 22,323 24,921 24,921 25,026 TOTAL PERSONAL SERVICES 624,340 617,967 516,949 569,507 577,096 639,787 OPERATING EXPENDITURES 533400 Other Contractual Services ],828,126 6,205 31,899 6,000 6,700 6,000 533410 Environmental Services 0 15,726 0 100 100 0 533415 Janitorial Services 0 2,400 5,095 5,000 5,000 5,000 534000 Travel and Per Diem 3,411 2,475 2,523 1,456 1,456 1,500 534101 Telephone 2,962 1,864 6,228 6,960 7,500 6,840 534105 Cellular Telephone 2,538 3,772 3,921 4,000 3,500 4,010 534110 Internet Services 105 60 106 100 200 80 534120 Postage 45 155 58 100 100 100 534310 Electric 1,134 1,899 5,970 7,995 7,995 7,200 534320 Water/Sewer 319 308 1,192 1,500 850 850 534380 Trash Pickup/Hauling, Etc. 6,319 18,753 6,410 6,000 6,000 6,000 534400 Rents and Leases 990 990 4,610 4,610 4,610 2,000 534420 Equipment Leases 560 307 0 600 600 600 534620 R & M-Vehicles 6,094 5,796 3,713 8,089 15,000 12,500 534630 R & M-Office Equipment 355 654 1,749 1,200 1,200 800 534640 R & M-Operating Equipment 22,844 31,894 28,445 21,789 26,400 26,000 534650 R& M-Radio 957 0 0 0 0 0 534830 Special Events 401 2,511 2,632 2,000 2,000 1,000 534920 Legal Ads 0 175 0 200 200 200 535200 Departmental Supplies 7,499 16,089 8,645 10,000 10,000 10,000 535210 Computer Supplies 1,546 569 1,296 1,350 400 600 535220 Cleaning Supplies 305 0 0 0 0 0 535230 Small Tools and Equipment 3,471 5,288 4,383 4,150 4,150 4,150 535250 Building Supplies 16 0 0 0 0 0 535260 Gas and Oil 23,313 28,087 20,740 25,000 35,000 38,200 535270 Uniforms and Shoes 3,173 2,580 1,622 3,500 3,500 1,620 535275 Safety Equipment 512 1,448 374 1,000 1,000 1,000 535310 Road Materials & Supplies 29,127 16,469 6,545 7,000 16,000 9,000 535315 Shoreline Restoration 65,594 829 0 0 0 0 535320 Sod 0 459 0 0 0 0 535350 Cement 0 3,828 2,340 4,000 4,400 4,000 535410 Dues and Memberships 339 348 342 400 400 400 535420 Books and Publications 0 0 0 100 100 100 535450 Training and Education 1,204 1,045 920 475 1,102 500 TOTAL OPERATING EXPENDITURES 2,014,628 172,985 151,759 134,674 165,463 150,250 CAPITAL OUTLAY 606310 IOTB -Fencing 0 0 11,625 0 0 0 606400 Vehicles and Equipment 15,657 123,452 7,298 0 0 0 TOTAL CAPITAL OUTLAY 15,657 123,452 18,923 0 0 0 TOTAL ROADS & MAINTENANCE 2,654,625 914,404 687,631 704,181 742,559 790,037 118 i CITY OF SEBASTIAN, FLORIDA 2008/2009 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 2008 ACCOMPLISHMENTS / Completed installation of 1/4 round in various locations. / The maintenance program for collapsed culverts in continuing on schedule / Monitored mowing contractor for complaints / Monitored the swales and ditches mowing contract. / Worked with Applied Aquatics to spray canals and ditches. / Completed repairs to the Stonecrop basis and road crossing / Completed drainage work on various Streets in Unit 1 / Completed drainage work on Main Street and Barber street in conjunction with the sidewalk installations FISCAL YEAR 2009 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. - Continue mowing of rear ditches and rights of ways PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Miles of swales 280.0 280.0 280.0 280.0 280.0 Linear feet of swales reconstructed 15,000 22,000 25,000 35,000 40,000 Miles of ditches maintained 50.0 50.0 50.0 50.0 50.0 Catch basin and culverts maintained 275 275 275 275 280 Linear feet Main Ditches reconstructed 10,000 36,640 35,000 45,000 45,000 Road Crossing Pipes 25 30 30 30 40 119 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET' PROGRAM BUDGET DESCRIPTION FOR THE STORMWATER UTILITY DIVISION STAFFING NATURE OF ACTIVITY 07/08 08/09 50.00% 50.00% Drainage Maintenance -Clean and spray stonnwater swales, ditches and canals. Maintain 9 miles of lar a 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. 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. 5.00% 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 Projects -Planning, Design, Specifications Consultant Coordination Bidding an Contracts, Construction Management inspections. 100.00% 100.00% STORMWATER DIVISION BUDGET SUMMARY he Fiscal Year 2008-2009 adopted budget for the Stormwater Utility is $1,286,528. This compares to the 2007- rojected expenditures of $1,408,133 a decrease of $121,605 or 8.6%. Amended Projected Adopted FY 05-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenditures Budget Difference ersonal Services $ 506,922 $ 392,400 $ 605,415 $ 586,833 $ 547,823 $ (39,01 operating Expenses 1,187,382 774,253 722,740 767,300 738,705 (28,59 apitalOutlay 77,603 .146,742 54,000 54,000 0 (54,00 otal $ 1,771,907 $ 1,313,395 $ 1,382,155 $ 1,408,133 $ 1,286,528 $ (121,60 Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from !,Fiscal Year 2007-08 Projected Expenditures: Difference 11. Personal Services -Net decrease due to elimation of 2 Maintenance Worker 3 positions, a 3.2% 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. $ (39,010) 2. Operating Expenses -Net decrease mainly due to a decrease in repair and maintenance of ,operating equipment and engineering services $ (28,595) 3. Capital Outlay - no approved capital outlay for FY 08-09 $ (54,000) 120 1CITY OF SEBASTIAN. FLORIDA 2008/2009 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE STORMWATER UTILITY DIVISION POSITION Stormwater Superintendent Stormwater Supervisor Maintenance Worker III Maintenance Worker II Maintenance Worker I PAY RANGE 50,305 / 90,857 32,058 / 6Q,796 26,024 / 50,340 24,572 / 44,378 23,118 / 41,754 F/T/E POSITION YEARS GRADE 06-07 07-08 08-09 70 1.00 1.00 1.00 35 2.00 2.00 2.00 26 7.00 6.00 4.00 24 2.00 2.00 2.00 22 1.00 2.00 2.00 13.00 13.00 11.00 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 Projected Adopted Expenditure Budget 07-08 08-09 $ 56,400 $ 60,000 70,000 74,250 165,000 130,000 48,000 50,000 45,500 50,250 $ 384,900 $ 364,500 6,000 6,000 30,023 28,463 1,560 1,560 35,321 33,485 84,435 76,608 13,520 15,320 288 253 30,786 21,634 $ 586,833 $ 547,823 121 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET STORMWATER UTILITY DIVISION Code: 010053 Amended FY 08/09 Account FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 07/08 Adopted Number llescription Actual Actual Actual Budget Yroiected tsuaget PERSONAL SERVICES 511200 Regular Salaries 341,189 350,620 236,814 401,900 384,900 364,500 511400 Overtime 6,246 6,648 2,444 5,000 6,000 6,000 512100 FICA Taxes 26,224 26,674 25,677 31,247 30,023 28,463 512215 Clothing Allowance 1,133 1,092 1,350 1,560 1,560 1,560 512225 Deferred Compensation 30,472 31,196 29,053 36,761 35,321 33,485 512301 Group Health Insurance Premium 74,960 53,239 63,633 87,822 84,435 76,608 512305 Dependant Health Ins Premium 7,633 10,459 9,343 10,039 13,520 15,320 512309 Employee Assistance Program 255 259 265 300 288 253 512400 Worker's Comp Insurance 40,439 26,735 23,822 30,786 30,786 21,634 TOTAL PERSONAL SERVICES 528,551 506,922 392,400 605,415 586,833 547,823 OPERATING EXPENDITURES 533150 Engineering Services 712 3,476 14,398 16,474 16,475 0 533400 Other Contractural Services 4,014 8,366 13,294 4,000 4,000 4,000 533420 Pest/Weed Control/Mowing 27,700 29,660 34,220 36,300 36,300 36,300 533425 Contract Mowing Services 21,821 848,480 419,888 400,000 400,000 410,000 534000 Travel and Per Diem 109 0 0 700 800 300 534101 Telephone 192 191 62 225 600 ]00 534105 Cellulaz Telephone 2,318 3,939 3,876 4,000 4,000 4,230 534110 Internet Services 27 20 26 25 56 20 534120 Postage 102 4 9 50 50 50 534130 Express Mail 29 16 0 100 100 100 534310 Electric 1,452 2,382 1,757 1,528 1,582 1,800 534320 Water/Sewer 328 308 828 1,000 500 275 534380 Trash Pickup/Hauling,Etc. 2,140 4,158 9,575 9,000 9,000 9,000 534400 Rents and Leases 990 990 0 0 0 0 534420 Equipment Leases 4,613 80 203 2,000 2,000 2,000 534620 R & M-Vehicles 5,882 1,938 2,535 2,500 13,000 10,000 534630 R & M -Office Equipment 176 654 950 400 400 600 534640 R & M-Operating Equipment 42,938 49,577 45,249 41,488 75,000 55,000 534920 Legal Ads 0 200 205 0 0 0 535200 Departmental Supplies 5,068 7,586 4,290 4,500 4,500 4,000 535210 Computer Supplies 67 240 0 300 300 300 535230 Small Tools and Equipment 2,171 2,977 2,309 2,000 2,700 2,000 535260 Gas and Oil 29,463 37,765 37,174 32,000 51,400 55,000 535270 Uniforms and Shoes 3,320 3,654 2,540 3,000 3,000 2,080 535275 Safety Equipment 417 1,045 366 1,000 1,000 1,000 535310 Road Materials & Supplies 13,069 7,033 18,087 20,000 20,000 20,000 535320 Sod 28,977 81,761 79,328 59,700 40,000 40,000 535350 Cement 11,338 51,840 46,037 40,000 40,000 40,000 535355 Culvert Pipe 20,192 38,479 36,320 40,000 40,000 40,000 535410 Dues and Memberships 98 101 104 150 150 150 535420 Books and Publications 0 145 0 100 137 150 535450 Training and Education 477 317 620 200 250 250 TOTAL OPERATING EXPENDITURES 230,332 1,187,382 774,253 722,740 767,300 738,705 CAPITAL OUTLAY 606400 Vehicles and Equipment 32,596 77,603 146,742 54,000 54,000 0 TOTAL CAPITAL OUTLAY 32,596 77,603 146,742 54,000 54,000 0 TOTAL STORMWATER UTILITY DIVISION 791,479 1,771,907 1,313,395 1,382,155 1,408,133 1,286,528 122 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 2008 ACCOMPLISHMENTS / Continued with employee education and training working towards ASE certification / Developed a program for good fleet maintenance to assure the City stays fully operational / Modernized shop equipment with update to all-data and scanner to allow for more in house repairs / Completed the hookup of emergency generator to run the garage in case of disaster / Continued to maintain unleaded and diesel fuel facilities in accordance with E.P.A. requirements / Increased the level of repairs on vehicles and equipment that are outsourced / Improved the rate of backlog repairs. FISCAL YEAR 2009 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. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Number of Vehicles Maintained 107 112 114 121 121 Number of Heavy Equipment Maintained 46 46 46 46 46 Number of Light Equipment Maintained 114 105 108 110 110 Preventive Maintenance Services 289 330 350 380 380 Road Service Calls 140 240 215 200 200 Completed Service Requests 1005 1200 1325 1400 1600 123 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PROGRAM BUDG ET FOR THE CENTRAL GARAGE DIVISION STAFFING NATURE OF ACTIVITY 07/08 08/09 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 facilit . 45.00% 45.00% Vehicle Maintenance -Schedule and perform vehicle preventive maintenance, mechanical an bod re air services on all cit -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 Safet Re uirements and Standards. 10.00% 10.00% Vehicle Data Processing -Data processing of work orders, issue slips, purchase orders an arts. Maintain com uterized arts and tools invento 5.00% 5.00% General Administrative -Preparation of Budget, maintenance of vehicle records and trainin records. 5.00% 5.00% Administration of C~ Fuel Facility Management Program -Supervise and maintain unleaded gasoline and diesel fuel storage and dispensing facilities. Implement, monitor an maintain Fuel Mana ement S stem. 5.00% 5.00% Planning and implementation of Fleet Maintenance Programs -Plan, develop an im lement ro ams 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 2008-2009 adopted budget for Central Garage is $210,111. This compares to the 2007-08 prof expenditures of $163,067, an increase of $44,703 or 28.8%. FY OS-06 Actual 1 Services $ 171,762 $ 1g Expenses 28,391 Outlay 5,407 $ 205,560 $ Amended Projected FY 06-07 FY 07-08 FY 07-08 Actual Budget Expenditures 131,295 $ 131,295 $ 127,728 $ 34,113 34,113 35,339 0 0 0 165,408 $ 165,408 $ 163,067 $ Adopted FY 08-09 udget Difference 177,021 $ 45,726 29,590 (4,523) 3,500 3,500 210,111 $ 44,703 Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenditures Difference 1. Personal Services -Net increase due to addition of (1) mechanic, a 3.2% 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. $ 45,726 I2. Operating Expenses -Net decrease mainly due to reduction in Internet services, repair and maintenance and departmental supplies $ (4,523) 3. Capital Outlay -Increase due to purchase of engine analyzer $ 3,500 124 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE CENTRAL GARAGE DIVISION F/T/E Projected Adopted PAY POSITION YEARS Expenditure Budget POSITION RANGE GRADE 06-07 07-08 08-09 07-08 08-09 Garage Supervisor 30,663 / 68, 918 35 1.00 0.00 0.00 $ - $ - Head Mechanic 27,643 / 52,423 29 1.00 1.00 1.00 37,000 40,600 Mechanic 24,572 / 48,928 24 1.00 1.00 2.00 42,000 73,000 Clerical Assistant 10.80 / 19.50 21 0.50 0.50 0.50 12,000 12,800 3.50 2.50 3.50 $ 91,000 $ 126,400 Overtime 1,500 1,500 FICA Taxes 7,095 9,803 Clothing Allowance 240 240 Deferred Compensation 7,267 10,381 Group Health Insurance Premium 13,965 21,046 Dependant Health Ins Premium 3,485 3,642 Employee Assistance Program 69 92 Worker's Comp Insurance 3,107 3,917 Total Personal Services $ 127,728 $ 177,021 CAPITAL OUTLAY SCHEDULE GARAGE EXPENDITURES PER FISCAL YEAR Description 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 TOTAL its engine analyzer $ 3,500 $ - $ - $ - $ - $ - $ .3,500 lift - 10,000 - - - - 10,000 ,k lift - 20,000 - - - - 20,000 $ 3,500 $ 30,000 $ - $ - $ - $ - $ 33,500 125 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET CENTRAL GARAGE DIVISION Code: 010054 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 106,527 123,583 178,198 91,000 91,000 126,400 511400 Overtime 3,131 3,042 3,068 1,500 1,500 1,500 512100 FICA Taxes 8,084 9,224 13,320 7,095 7,095 9,803 512215 Clothing Allowance 300 300 360 240 240 240 512225 Deferred Compensation 9,843 10,478 13,267 7,267 7,267 10,381 512301 Group Health Insurance Premium 23,333 15,130 17,658 13,965 13,965 21,046 512305 Dependant Health Ins Premium 3,287 5,338 6,324 7,052 3,485 3,642 512309 Employee Assistance Program 69 90 92 69 69 92 512400 Worker's Comp Insurance 5,820 4,577 4,614 3,107 3,107 3,917 TOTAL PERSONAL SERVICES 160,394 171,762 236,901 131,295 127,728 177,021 OPERATING EXPENDITURES 533400 Other Contractual Services 524 5,520 14,770 5,621 5,621 5,000 533410 Environmental Services 188 141 140 220 220 220 533415 Janitorial Services 0 3,600 3,572 3,740 3,740 3,740 534000 Travel and Per Diem 0 475 99 535 535 250 534101 Telephone 3,028 690 554 1,100 1,100 455 534105 Cellular Telephone 1,422 912 811 1,100 1,200 1,110 534110 Internet Access 53 40 2,072 1,300 1,300 40 534310 Electric 2,513 3,147 3,016 3,326 3,326 3,500 534320 Water/Sewer 319 308 264 440 440 275 534610 R & M -Buildings 240 30 143 132 132 100 534620 R & M-Vehicles 1,758 1,131 205 550 760 750 564330 R & M -Office Equipment 174 158 1,070 990 990 250 534640 R & M-Operating Equipment 3,260 2,113 2,559 3,384 4,000 2,500 535200 Departmental Supplies 3,845 4,207 3,858 5,000 5,000 4,000 535210 Computer Supplies 12 0 40 220 200 200 535230 Small Tools and Equipment 3,055 1,955 1,858 1,700 1,700 1,700 535250 Building Supplies 0 0 0 0 0 0 535260 Gas and Oil 1,874 2,448 2,786 2,310 3,525 4,050 535270 Uniforms and Shoes 1,348 1,447 999 1,595 700 1,100 535410 Membership & Professional Dues 0 35 0 0 0 0 535420 Books and Publications 0 0 0 100 100 100 535450 Training and Education 0 35 75 750 750 250 TOTAL OPERATING EXPENDITURES 23,613 28,391 38,890 34,113 35,339 29,590 CAPITAL OUTLAY 606400 Vehicles and Equipment 7,329 5,407 8,093 0 0 3,500 TOTAL CAPITAL OUTLAY 7,329 5,407 8,093 0 ~ 0 3,500 TOTAL CENTRAL GARAGE DIVISION 191,336 205,560 283,884 165,408 163,067 210,111 126 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 (4) 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 2008 ACCOMPLISHMENTS / Installed new lighting and electrical receptacles in Riverview Park / Refurbished the walking trail at Hardee Park / Added dances and different exercise programs at the Community Center / Developed a Park at the Periwinkle Stormwater Site / Continued quality maintenance and beautification of all Parks and City grounds. FISCAL YEAR 2009 GOALS AND OBJECTIVES City Goal: Quality of Life - Develop new Parks on Azine Terrace and Keen Terrace - Take over maintenance of St John's Water Management District Stormwater Park. - Continue quality maintenance and beautification of all parks and grounds. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Large Park Areas 46 Acres 89 Acres 89 Acres 240 Acres 256 Acres Sports Complex 14 Acres 14 Acres 14 Acres 14 Acres 14 Acres City Grounds 7 Acres 7 Acres 8 Acres 8 Acres 8 Acres Medians and Walkways 5 miles 5 miles 5 miles 5 miles 5 miles 127 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PROGRAM BUDG ET DESCRIPTION FOR THE PARKS AND RECREATION DIVISION STAFFING NATURE OFACTIVITY 07/08 08/09 75.00% 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 Communi Center. 2.50% 2.50% Play~rounds -Repair and maintain equipment at 3 playground areas. 11.00% 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 City 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 2008-2009 adopted budget for Parks & Recreation is $1,112,395. This compares to the 2007-08 projected expenditures of $1,089,547, an inc rease of $22,848 or 2.1%. Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenditures Budget Difference Personal Services $ 670,650 $ 722,825 $ 805,603 $ 811,173 $ 861,650 $ 50,477 Operating Expenses 256,196 252,262 258,938 259,534 250,745 (8,789) Capital Outlay 47,048 47,906 18,840 18,840 0 (18,840) Total $ 973,894 $ 1,022,993 $ 1,083,381 $ 1,089,547 $ 1,112,395 $ 22,848 Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenditures Difference 1. Personal Services -Net increase due to a 3.2% 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. $ 50,477 2. Operating Expenses -Net decrease mainly due to reductions in small tools and repair & maintenance expenses. $ (8,789) 3. Capital Outlay - No approved Capital Outlay for FY 08-09 $ (18,840) 128 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PERSONAL SERVICES .SCHEDULE PARKS AND RECREATION DIVISION F/T/E Projected Adopted PAY POSITION YEARS Expenditure Budget POSITION RANGE GRADE 06-07 07-08 08-09 07-08 08-09 Parks Superintendent 52,820 /95,400 70 1.00 1.00 1.00 $ 64,300 $ 69,200 Parks Supervisor 32,058 / 57,900 35 1.00 1.00 1.00 32,000 38,000 Foreman 27,643 / 55,044 29 2.00 2.00 2.00 72,500 78,100 Maintenance Worker II 24,572 / 47,530 24 3.00 3.00 3.00 100,500 110,000 Maintenance Worker I 23,118 / 41,754 22 7.00 7.00 7.00 180,000 193,000 Recreation Supervisor 32,058 / 57,900 35 1.00 1.00 1.00 36,000 38,700 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 23.50 23.50 23.50 $ 553,300 $ 595,000 Overtime 9,000 9,000 FICA Taxes 43,135 46,325 Clothing Allowance 1,560 1,560 Deferred Compensation 44,627 48,380 Group Health Insurance Premium 97,503 105,033 Dependant Health Ins Premium 31,410 32,411 Employee Assistance Program 346 346 Worker's Comp Insurance 30,292 23,595 Total Personal Services $ 811,173 $ 861,651 (1) F/T/E position years represents full time eq uivalent positions. For Recreation Aides, 1.50 equals three temporary part-time positions. For Skate Pa rk Attendants, 3.00 equals six temporary part-time pos itions. For Tennis Courts, 4.00 equals eight temporary part-time positions. 129 1CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PARKS AND RECREATION DIVISION Code: 010057 Amended FY 08/09 Account FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 07/08 Adopted Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 392,838 410,303 432,420 485,300 485,300 527,000 511300 Temporary Salaries 43,124 65,014 62,801 68,000 68,000 68,000 511400 Overtime 11,117 7,491 16,468 9,000 9,000 9,000 512100 FICA Taxes 31,987 35,508 37,193 43,135 43,135 46,325 512215 Clothing Allowance 1,283 1,242 1,490 1,560 1,560 1,560 512225 Deferred Compensation 35,274 36,206 39,874 44,627 44,627 48,380 512301 Group Health Insurance Premium 104,243 65,287 79,395 97,503 97,503 105,033 512305 Dependant Health Ins Premium 27,608 18,656 23,222 25,840 31,410 32,411 512309 Employee Assistance Program 336 330 340 346 346 346 512400 Worker's Comp Insurance 35,895 30,614 29,622 30,292 30,292 23,595 TOTAL PERSONAL SERVICES 683,705 670,650 722,825 805,603 811,173 861,650 OPERATING EXPENDITURES 533400 Other Contractual Services 4,646 43,178 5,766 5,000 3,000 2,000 533415 Janitorial Services 0 16,849 23,538 27,000 27,000 27,000 533430 Port-O-Let Services 3,194 ],243 0 0 0 0 534000 Travel and Per Diem 1,615 ],154 1,277 460 460 460 534101 Telephone 6,142 6,127 3,718 5,500 3,776 2,650 534105 Cellular Telephone 1,542 1,529 5,860 6,500 4,656 5,350 534110 Internet Services 78 40 46 43 66 25 534120 Postage 132 201 256 200 98 100 534310 Electric 34,320 57,883 71,234 82,000 76,000 88,500 534320 Water/Sewer 6,225 9,640 12,489 17,000 8,598 7,825 534380 Trash Pickup/Hauling, Etc. 1,607 2,263 260 1,000 500 500 534420 Equipment Leases 240 727 168 500 265 400 534620 R & M-Vehicles 3,165 2,594 4,681 5,000 3,304 3,500 534630 R & M -Office Equipment 176 500 1,277 900 672 700 534640 R & M -Operating Equipment 55,150 11,830 14,485 14,000 21,468 15,000 534680 R & M -Irrigation Systems 6,185 2,914 4,495 4,500 6,000 4,500 534681 R& M-Fencing 1,303 228 0 0 0 0 534685 R & M -Grounds Maintenance 7,349 19,863 23,139 20,000 22,000 20,000 534686 R & M -Parks Facilities 131,604 24,925 16,397 12,660 21,500 15,000 534700 Printing and Binding 306 261 82 200 0 0 534830 Special Event Expense 2,494 2,911 3,551 3,500 3,100 2,000 534920 Legal Ads 0 240 0 0 0 0 535200 Departmental Supplies 3,224 3,993 4,517 3,000 3,000 3,000 535220 Cleaning Supplies 15 0 747 300 S00 300 535221 Fertilizer/Chemical Supplies 7,623 7,954 12,674 11,000 12,000 11,000 535230 Small Tools and Equipment 8,115 8,743 11,816 10,000 10,000 5,000 535260 Gas and Oil 17,722 21,936 24,735 22,000 26,322 31,400 535270 Uniforms and Shoes 4,040 4,186 2,925 5,000 3,274 2,860 535275 Safety Equipment 174 787 665 600 900 600 5354]0 Dues and Memberships 383 726 763 500 500 500 535420 Books and Publications 172 0 225 100 100 100 535450 Training and Education 1,352 774 478 475 475 475 TOTAL OPERATING EXPENDITURES 311,700 256,196 252,262 258,938 259,534 250,745 CAPITAL OUTLAY 606400 Vehicles and Equipment 69,716 47,048 47,906 18,840 18,840 0 TOTAL CAPITAL OUTLAY 69,716 47,048 47,906 18,840 18,840 0 TOTAL PARKS AND RECREATION 1,065,121 973,894 1,022,993 1,083,381 1,089,547 1,112,395 130 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 2008 ACCOMPLISHMENTS / Installed new columbarium. / Provided professional care and maintenance of cemetery (on going). / Repainted office building, gazebo and pump house. / Installed new information signs. FISCAL YEAR 2009 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. - Redo the south road way in cemetery - Redo the north property fence line. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Cremains, including niches 35 30 31 30 30 Burials 41 46 32 46 42 Acres of property maintained 9.34 9.34 9.34 9.34 9.34 Operating cost per acre maintained $9,352 $10,099 $8,671 $10,753 $12,653 PROGRAM BUDGET DESCRIPTION FOR THE CEMETERY DIVISION STAFFING NATURE OFACTIVITY 07/08 08/09 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 and trimming of unsightly trees to enhance appearance and increase safety. Continue to appl chemicals and fertilizer to improve the overall appearance of the Cemetery. Perform 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, bill 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% 131 'CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET CEMETERY DIVISION BUDGET SUMMARY The Fiscal Year 2008-2009 adopted budget for the Cemetery is $166,187. This compares to the 2007-08 projected expenditures of $197,866, a decrease of $31,679 or 16%. Personal Services Operating Expenses Capital Outlay Total Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenditures Budget Difference $ 119,850 $ 115,606 $ 127,465 $ 126,215 $ 133,995 $ 7,780 29,723 19,382 21,902 22,142 21,392 (750) 7,626 - 51,000 49,509 10,800 (38,709) $ 157,199 $ 134,988 $ 200,367 $ 197,866 $ 166,187 $ (31,679) Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenditures 1. Personal Services -Net increase due to a 3.2% 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. 2. Operating Expenses -Net decrease due to decrease in janitorial service and ground maintenance costs. 1 Outlay - FY 2008-09 figure represents capital items funded by Cemetery Trust Fund. Difference $ 7,780 ~ $ (750) $ (38,709) PERSONAL SERVICES SCHEDULE CEMETERY DIVISION POSITION y Supervisor ance Worker I PAY RANGE 35,344 / 63,835 23,118 / 41,754 F/T/E POSITION YEARS GRADE 06-07 07-08 08-09 35 1.00 1.00 1.00 22 1.00 1.00 1.00 2.00 2.00 2.00 Projected Adopted Expenditure Budget 07-08 08-09 $ 55,500 $ 59,800 29,000 31,300 $ 84,500 $ 91,100 ~ 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 1,000 1,000 6,521 7,064 240 240 7,672 8,311 13,642 14,071 7,052 7,208 46 46 5,542 4,955 $ 126,215 $ 133,995 132 ''CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE CEMETERY DIVISION EXPENDITURES PER FISCAL YEAR Description 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 TOTAL Scissor Jack Trailer $ 8,300 $ - $ - $ - $ - $ - $ 8,300 North Fence 2,500 - - - - - 2,500 Block Wall - 47,000 - - - - 47,000 $ 10,800 $ 47,000 $ - $ - $ - $ - $ 57,800 133 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET ~ CEMETERY DIVISION Code: 010059 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 73,112 86,107 78,923 85,500 84,500 91,100 511400 Overtime 1,170 837 929 1,000 1,000 1,000 512100 FICA Taxes 5,645 6,353 5,643 6,636 6,521 7,064 512215 Clothing Allowance 200 242 240 240 240 240 512225 Deferred Compensation 6,938 7,825 7,187 7,807 7,672 8,311 512301 Group Health Insurance Premium 15,554 9,676 11,778 13,642 13,642 14,071 512305 Dependant Health Ins Premium 3,360 3,738 6,079 7,052 7,052 7,208 512309 Employee Assistance Program 46 44 46 46 46 46 512400 Worker's Comp Insurance 6,490 5,029 4,781 5,542 5,542 4,955 TOTAL PERSONAL SERVICES 112,515 119,850 115,606 127,465 126,215 133,995 OPERATING EXPENDITURES 533415 Janitorial Services 0 1,810 2,712 3,000 3,000 3,000 533480 Temporary Employment Services 0 3,149 0 0 0 0 534101 Telephone 1,440 1,165 1,165 1,215 1,215 1,325 534105 Cellular Telephones 0 0 408 400 400 375 534110 Internet Access 597 528 580 600 600 575 534310 Electric 1,212 1,885 2,042 2,020 2,020 2,050 534610 R & M -Buildings 4,245 584 25 800 800 800 534620 R & M-Vehicles 11 140 13 850 850 500 534630 R & M -Office Equipment 31 125 361 100 100 100 534640 R & M-Operating Equipment 3,392 2,874 2,689 2,500 2,500 2,500 534685 R & M -Grounds Maintenance 13,857 10,577 3,256 3,600 3,600 3,600 535200 Departmental Supplies 3,520 2,860 2,814 3,400 3,400 3,000 535210 Computer Supplies 12 0 0 100 100 100 535220 Cleaning Supplies 217 130 215 300 300 250 535230 Small Tools and Equipment 704 633 323 400 400 300 535260 Gas and Oil 1,539 2,146 1,591 1,400 1,640 1,880 535270 Uniforms and Shoes 678 710 421 622 622 442 535275 Safety Equipment 133 117 372 200 200 200 535410 Dues and Memberships 245 291 395 395 395 395 535420 Books and Publications 0 0 0 0 0 0 TOTAL OPERATING EXPENDITURES 31,833 29,723 19,382 21,902 22,142 21,392 CAPITAL OUTLAY 606400 Vehicles and Equipment 1,244 7,626 0 51,000 49,509 10,800 TOTAL CAPITAL OUTLAY 1,244 7,626 0 51,000 49,509 10,800 TOTAL CEMETERY DIVISION 145,592 157,199 134,988 200,367 197,866 166,187 134 'CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT FACILITIES MAINTENANCE DIVISION The Facilities 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 2008 ACCOMPLISHMENTS / Assisted and provided courteous service to all city departments and community activities. / Installed new plumbing and fixtures and repainted restrooms at the Barber Street Sports Complex. / Replaced rotted doors and frames throughout the City. / Cleaned all carpets at the City Hall and Police Department. / Became more proactive and reduced the number of work orders received. FISCAL YEAR 2009 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - Clean and seal all the floors at City Hall and Police Department - Repaint City Hall interior. - Pressure wash the exterior of City Hall - Continue to maintain all City facilities - Demolish old council chambers and adjoining annex buildings. - Continue to provide courteous services to all city departments and community activities. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Number of facility and sites maintained 43 43 44 45 51 Total square footage maintained 160,328 160,328 169,769 182,257 128,668 Total number of work orders completed 600 600 350 300 200 Cost per square foot maintained * $2.93 $1.20 $1.17 $1.44 $1.44 * The higher cost per square foot maintained for FY 2004/05 is due to hurricane repairs. 135 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE FACILITIES MAINTENANCE DIVISION STAFFING NATURE OF ACTIVITY 07/08 08/09 65.00% 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 Cabinetr Ca en and General 20.00% 20.00% General Administration -Supervise City facility contractors to ensure contractual obligations enforced. Provide general administrative duties to ensure overall efficient operation of City owne facilities and the re aration of annual division bud et. 15.00% 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% FACILITIES MAINTENANCE DIVISION BUDGET SUMMARY Fiscal Year 2008-2009 adopted budget for the Facilities Maintenance is $277,264. This compares to the 20 projected expenditures of $268,099, an increase of $9,165 or 3.4%. Amended Projected Adopted FY OS-06 FY 06-07 FY 06-07 FY 07-08 FY 08-09 Actual Actual Budget Expenditures Budget Difference Personal Services $ 82,598 $ 96,355 $ 106,536 $ 104,722 $ 120,257 $ 15,535 Operating Expenses 109,619 108,080 160,783 163,377 157,007 (6,370) Capital Outlay - 1,650 - - - - Total $ 192,217 $ 206,085 $ 267,319 $ 268,099 $ 277,264 $ 9,165 Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenditures Difference 1. Personal Services -Net increase mainly due to a 3.2% 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. $ 15,535 2. Operating Expenses -Net decrease mainly due to repairs & maintenance and cleaning supplies $ (6,370) 3. Capital Outlay - No approved capital outlay for FY 2008-09 $ - 136 .CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE FACILITIES MAINTENANCE F/T/E Projected Adopted PAY POSITION YEARS Expenditure Budget POSITION RANGE GRADE 06-07 07-08 08-09 07-08 08-09 Facilities Maintenance Supervisor 32,058 / 60,796 35 1.00 1.00 1.00 $ 43,500 $ 49,500 Maintenance Worker II 24,572 / 44,378 24 1.00 1.00 1.00 20,500 26,500 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 $ 64,000 $ 76,000 ~ 9,000 9,000 6,581 6,512 120 120 6,570 7,661 11,334 13,982 3,568 3,717 46 46 3,503 3,219 $ 104,722 $ 120,257 137 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET FACILITIES MAINTENANCE DIVISION Code: 010056 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 85,207 50,830 61,815 67,500 64,000 76,000 511400 Overtime 5,411 8,394 5,947 6,000 9,000 9,000 512100 FICA Taxes 6,667 4,314 4,884 5,632 6,581 6,512 512215 Clothing Allowance 300 200 150 120 120 120 512225 Deferred Compensation 8,144 5,330 5,741 6,626 6,570 7,661 512301 Group Health Insurance Premium 21,752 7,931 10,254 13,541 11,334 13,982 512305 Dependant Health Ins Premium 7,037 2,336 4,202 3,568 3,568 3,717 512309 Employee Assistance Program 61 38 44 46 46 46 512400 Worker's Comp Insurance 6,642 3,224 3,318 3,503 3,503 3,219 TOTAL PERSONAL SERVICES 141,221 82,598 96,355 106,536 104,722 120,257 OPERATING EXPENDITURES 533400 Other Contractual Services 60 4,782 4,340 23,520 23,250 24,426 533415 Janitorial Services 43,924 12,000 14,963 24,900 24,900 24,900 533420 Pest/Weed Control 1,469 2,625 2,750 4,200 4,200 4,200 534000 Travel and Per Diem 0 0 0 150 150 250 534101 Telephone 67 180 38 250 300 100 534105 Cellular Telephone 554 724 859 960 960 750 534110 Internet Services 8 31 52 42 56 20 534420 Equipment Leases 0 0 0 900 400 400 534610 R & M -Buildings 265,175 66,515 61,865 80,191 80,191 75,191 534620 R & M-Vehicles 4,128 1,310 1,641 1,000 2,000 3,000 534630 R & M -Office Equipment 0 0 322 300 300 0 534640 R & M-Operating Equipment 33 1,085 315 400 800 400 534920 Legal Ads 0 117 160 0 0 0 535200 Departmental Supplies 986 3,659 2,126 1,800 2,400 2,400 535210 Computer Supplies 0 0 0 150 150 150 535220 Cleaning Supplies 9,471 12,425 12,103 14,000 14,000 12,000 535230 Small Tools and Equipment 760 1,695 1,502 2,000 2,000 2,000 535250 Building Supplies 1,432 1,115 1,996 2,000 2,500 2,000 535260 Gas and Oil 1,085 491 2,216 2,500 3,300 3,800 535270 Uniforms and Shoes 639 711 663 720 720 720 535275 Safety Equipment 0 155 167 300 300 300 535450 Training and Education 0 0 0 500 500 0 TOTAL OPERATING EXPENDITURES 329,791 109,619 108,080 160,783 163,377 157,007 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 1,650 0 0 0 TOTAL CAPITAL OUTLAY 0 0 1,650 0 0 0 TOTAL FACILITIES MAINTENANCE 471,012 192,216 206,085 267,319 268,099 277,264 138 CITY OF SEBASTIAN, FLORIDA 2008/2009 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. Derelict The largest category of expenditures in this budget is for payments for general property and casualty liability insurance premium, payment to Community Redevelopment Agency for tax increment revenue, and general government utilities. NON-DEPARTMENTAL BUDGET SUMMARY The Fiscal Year 2008-2009 adopted budget for Non-departmental is $672,951. This compares to the 2007-08 projecte expenditures of $957,561, a decrease of $284,610, or 29.7%. Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenditures Budget Difference Personal Services $ 19,172 $ 6,087 $ 10,000 $ 4,700 $ 5,000 $ 300 Operating Expenses 529,653 793,453 851,716 811,176 667,951 (143,225) Grants and Aids 2,215 4,000 - - - - Non-Operating 1,139,289 - 141,685 141,685 - (141,685) Total $ 1,690,329 $ 803,540 $ 1,003,401 $ 957,561 $ 672,951 $ (284,610) Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenditures: Difference 1. Personal Services -Slight increase from prior year. $ 300 2. Operating Expenses -Decrease mainly due to consultant services for comp plan update budgeted in FY 2007-08 and reduction in projected Insurance Cost. $20,000 is budgeted in FY 2008-09 for removal of derelict boats from the river. $ (143,225) 3. Grantsand Aids - No grants and aids budgeted for FY 2007-08 or FY 2008-09. 4. Non-Operating Expenses -The contingency required by the adopted financial policies is being suspended for FY 2008-09 due to restrictions on ad valorem revenues as a result of Amendment #1. $ (141,685) 139 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGE NON-DEPARTMENTAL Code: 010099 Amended FY 08/09 Account FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 07/08 Adopted Number Description Actual Actual Actual Budget Projected Budeet PERSONAL SERVICES 512500 Unemployment 8,135 19,172 6,087 10,000 4,700 5,000 TOTAL PERSONAL SERVICES 8,135 19,172 6,087 10,000 4,700 5,000 OPERATING EXPENDITURES 533100 Professional Services 2,580 4,680 6,350 5,000 10,000 0 533120 Consultants 0 17,213 3,261 50,000 55,065 0 533400 Other Contractual Services 45,562 845 0 0 0 0 533415 Janitorial 0 0 0 6,600 6,600 6,600 533425 Contract Mowing Services 9,377 7,885 12,952 7,000 15,000 15,000 534101 Telephone 4,797 3,984 4,435 4,200 4,200 4,200 534110 Internet Services 0 0 0 3,900 3,900 4,800 534120 Postage 5,676 6,591 6,892 7,000 8,175 7,000 534310 Electric 49,649 77,454 75,462 96,989 45,000 48,600 534320 Water/Sewer 4,536 4,879 5,817 5,300 6,600 7,200 534500 Insurance 217,304 163,181 346,152 337,000 337,000 233,345 534501 Claims 0 0 0 0 5,500 10,000 534610 R&M Building 0 420 0 0 0 0 534620 R&M Vahicles (7,435) 60 0 0 0 0 534630 R&M Office equipment 405 0 1,499 0 1,200 925 534700 Printing and Binding 9,652 6,756 10,005 9,500 10,080 10,080 534805 4th of July 19,682 18,501 18,656 19,000 19,000 19,000 534815 Brick Paving 1,086 735 558 1,000 350 700 534825 Advertising Expenditures 5,585 3,084 1,793 5,000 3,000 0 534830 Special Events Expense 8,613 3,593 2,100 0 900 900 534835 Special Employee Events 2,755 2,988 2,809 3,000 3,000 2,000 534944 Supplies-PS Empl Exp Fund 991 1,491 803 3,350 750 500 534945 Supplies-General Empl Exp Fund 4,734 3,066 2,694 3,000 3,150 1,000 534955 Refunds 792 0 534980 Payment-Riverfront CRA Fund 160,753 178,786 269,866 261,846 250,499 275,436 534999 General Fund Inventory 0 1,935 0 0 0 0 535200 Departmental Supplies 5,727 2,717 2,688 4,000 1,500 750 535210 Computer Supplies 1,749 170 0 0 0 0 535260 Gas and Oil 0 64 0 0 0 0 535410 Dues and Memberships 1,736 2,026 2,186 2,073 2,500 2,500 535420 Books and Publications 78 78 0 0 0 0 535454 PBA Tuition Reimb Plan 1,375 1,874 1,016 1,500 1,500 1,500 535455 CWA Tuition Reimb Plan 0 0 500 500 1,000 1,000 535690 Other Human Services 5,685 0 0 0 0 0 535710 Non-Ad Valorem Tax 11,335 14,600 14,958 14,958 14,915 14,915 TOTAL OPERATING EXPENSES 573,987 529,653 793,453 851,716 811,176 667,951 GRANTS AND AIDS 708199 Grants and Aids 0 2,215 4,000 0 0 0 TOTAL GRANTS AND AIDS 0 2,215 4,000 0 0 0 909480 Trfr to Fund 480 Building 0 1,139,289 0 0 0 0 909901 Contingency 0 0 0 141,685 141,685 TOTAL NON-OPERATING 0 1,139,289 0 141,685 141,685 0 TOTAL NON-DEPARTMENTAL 582,122 1,690,329 803,540 1,003,401 957,561 672,951 140 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET 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 Riverfront Community Redevelopment Agency $ 754,800 3,267,957 175,000 943,635 15,500 554,092 TOTAL $ 5,710,984 Note that the Riverfront Community Redevelopment Agency (CRA) is a blended component unit. Its governing body is also the Sebastian City Council and this results in its budget also being approved by the City Council acting as the CRA governing body. 141 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 patterns have contributed to the decline from prior year collections. The 2008-2009 allocation for the City of Sebastian is estimated at $650,000. The estimate is based on trend analysis. LOCAL OPTION GAS TAX FUND REVENUE Code: 120010 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget TAXES 312400 Local Option Gas Tax 747,418 716,495 688,085 676,000 625,000 650,000 TOTAL TAXES 747,418 716,495 688,085 676,000 625,000 650,000 MISCELLANEOUS REVENUE 331900 Federal Grant - FEMA 113,102 0 0 0 0 0 331902 Federal Grant - FHWA 28,425 0 0 0 0 0 334100 State Grant - DCA 6,207 0 0 0 0 0 334492 FDOT Lighting Agreement 16,036 16,998 18,018 18,559 18,559 19,047 361100 Interest Income 2,902 9,478 7,494 8,000 15,000 21,000 361105 SBA Interest Earnings 25,032 38,667 84,727 60,000 30,000 30,000 TOTAL MISCELLANEOUS REVENUE 191,704 65,143 110,239 86,559 63,559 70,047 NON-REVENUE SOURCES 389991 Appropriation From PY Fund Balance 0 0 0 0 0 34,753 TOTAL NON-REVENUE SOURCES 0 0 0 0 0 34,753 TOTAL LOCAL OPTION GAS TAX 939,122 781,638 798,324 762,559 688,559 754,800 142 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGE LOCAL OPTION GAS TAX FUND EXPENDITURES Code: 120051 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget OPERATING EXPENDITURES 533452 Maintenance 0 13,500 0 0 0 0 534315 Public Lighting 165,762 171,318 178,495 175,000 185,000 185,000 534505 Railroad Crossing Insurance 0 0 0 3,899 0 0 534695 Railroad Crossing Maintenance 4,230 4,230 4,719 4,800 4,800 4,800 535310 Road Materials and Supplies 0 0 0 0 0 0 535380 Signalization Supplies 153,290 21,888 12,161 20,000 15,000 15,000 TOTAL OPERATING EXPENDITURES 323,282 210,936 195,375 203,699 204,800 204,800 CAPITAL OUTLAY 606400 Vehicles and Equipment 3,600 0 0 0 0 0 TOTAL CAPITAL OUTLAY 3,600 0 0 0 0 0 DEBT SERVICE 707105 Principal -Paving Loan 205,027 214,174 223,704 233,595 233,595 243,986 707205 Interest -Paving Loan 94,973 85,826 76,296 66,405 66,405 56,014 TOTAL DEBT SERVICE 300,000 300,000 300,000 300,000 300,000 300,000 NON-OPERATING 909101 Trfr to General Fund 001 0 0 0 0 0 250,000 909133 Trfr to Transp Impr Fund 330 240,000 489,438 262,571 245,000 245,000 0 909990 Unappropriated 0 0 0 13,860 0 0 TOTAL NON-OPERATING 240,000 489,438 262,571 258,860 245,000 250,000 TOTAL LOCAL OPTION GAS TAX 866,882 1,000,374 757,946 762,559 749,800 754,800 143 ~~ _g_. _ CITY OF SEBASTIAN, FLORIDA 2008/2009 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 2008-2009 allocation for the City of Sebastian is estimated at $2,400,000. 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 08/09 ccount FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 07/08 Adopted Number Description Actual Actual Actual Budget Projected Budget TAXES 312600 Discretionary Sales Tax 2,713,567 2,724,742 2,560,310 2,700,000 2,400,000 2,400,000 TOTAL TAXES 2,713,567 2,724,742 2,560,310 2,700,000 2,400,000 2,400,000 MISCELLANEOUS REVENUE 361100 Interest Income 2,616 39,773 40,561 40,000 35,000 40,000 361105 SBA Interest Earnings 53,610 68,192 79,637 67,500 30,000 38,000 TOTAL MISCELLANEOUS REVENUE 56,226 107,965 120,198 107,500 65,000 78,000 NON-REVENUE SOURCES Transfer from Fund 310 0 0 289,972 0 0 0 Transfer from Fund 320 0 0 184,622 0 0 0 381360 Transfer from Fund 363 0 6,960 0 0 0 0 389991 Appropriation From PY Fund Balance 0 0 0 387,683 0 789,957 TOTAL NON-REVENUE SOURCES 0 6,960 0 387,683 0 789,957 TOTAL DISCRETIONARY SALES TAX 2,769,793 2,839,667 2,680,508 3,195,183 2,465,000 3,267,957 144 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET DISCRETIONARY SALES TAX FUND EXPENDITURES Code: 130051 Amended FY 08/09 ccount FT 04/05 FY 05/06 FY 06/07 FY 07/08 FY 07/08 Adopted Number Description Actual Actual Actual Budget Proiected Budget NON-OPERATING 909101 Interfund Trfr to 001 - GF 279,013 203,904 374,432 0 0 0 909123 Interfund Trfr to 230-Series 2003 DSF 793,314 1,025,525 1,033,206 1,033,619 1,033,619 1,032,957 909131 Trfr to Capital Projects Fund 310 154,693 454,693 276,951 539,694 539,694 385,000 909132 Trfr to CIP Fund 320 40,000 0 (596) 0 0 0 909133 Trfr to Transp Impr Fund 330 310,000 355,558 407,501 303,426 581,026 1,500,000 909136 Trfr to Stormwater Impr Fund 363 0 0 653,415 1,318,444 818,444 350,000 909139 Trfr to Facility Improvement Fund 390 200,000 0 0 0 0 0 909145 Trfr to Fund 455 AP 106,500 274,916 0 0 0 0 TOTAL NON-OPERATING 1,883,520 2,314,596 2,744,909 3,195,183 2,972,783 3,267,957 TOTAL DISCRETIONARY SALES TAX 1,883,520 2,314,596 2,744,909 3,195,183 2,972,783 3,267,957 145 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Proiected FY 08/09 Adopted Budget MISCELLANEOUS REVENUE 361100. Interest Income 3,872 24,035 23,959 7,500 20,000 20,000 361105 SSA Interest Earnings 15,610 22,275 44,040 17,500 15,000 15,000 363270 Recreation Impact Fee 385,775 337,675 56,875 100,000 18,525 100,000 TOTAL MISCELLANEOUS REVENUE 405,257 383,985 124,874 125,000 53,525 135,000 NON-REVENUE SOURCES 381320 Transfer from Fund 320 0 17,654 0 0 0 0 389991 Appropriation From PY Fund Balance 0 0 0 394,000 0 40,000 TOTAL NON-REVENUE SOURCES 0 0 0 394,000 0 40,000 TOTAL RECREATION IMPACT FEE 405,257 383,985 124,874 519,000 53,525 175,000 RECREATION IMPACT FEE FUND EXPENDITURES Code: 160051 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Proiected FY 08/09 Adopted Budget NON-OPERATING 909132 Transfer to CIP Fund 320 335,121 95,000 77,000 19,000 19,000 175,000 909133 Transfer to CIP Fund 330 0 0 0 500,000 500,000 0 909990 Unappropriated 0 0 0 0 0 0 TOTAL NON-OPERATING 335,121 95,000 77,000 519,000 519,000 175,000 TOTAL RECREATION IMPACT FEE 335,121 95,000 77,000 519,000 519,000 175,000 146 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Proiected FY 08/09 Adopted Budget MISCELLANEOUS REVENUE 361100 Interest Income 3,164 31,706 29,631 25,000 35,000 26,000 361105 SBA Interest Earnings 29,895 56,226 67,525 44,000 34,000 20,000 361150 Other Interest 941 1,356 987 1,200 1,200 1,200 363630 Stormwater Utility Fee 758,887 819,287 834,039 820,000 860,000 850,000 381360 Transfer from Fund 363 0 3,619 0 0 0 0 389991 Appropriation from prior year fund balance 0 0 0 50,173 0 46,435 TOTAL MISCELLANEOUS REVENUE 792,887 912,194 932,182 940,373 930,200 943,635 TOTAL STORMWATER UTILITY 792,887 912,194 932,182 940,373 930,200 943,635 STORMWATER UTILITY FUND EXPENDITURES Code: 163051 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Proiected FY 08/09 Adopted Budget OPERATING EXPENDITURES 533100 Professional Services 1,789 6,765 79 3,500 3,500 3,500 TOTAL OPERATING EXPENDITURES 1,789 6,765 79 3,500 3,500 3,500 NON-OPERATING 909101 Interfund Trfr to 001 - GF 160,996 639,031 466,576 500,000 500,000 500,000 909263 Interfund Trfr to Fund 263 441,675 436,973 437,273 436,873 436,873 440,135 909363 Interfund Trfr to SIF Fund 363 142,790 0 453,744 0 500,000 0 TOTAL NON-OPERATING 745,461 1,076,004 1,357,593 936,873 1,436,873 940,135 TOTAL STORMWATER UTILITY 747,250 1,082,769 1,357,672 940,373 1,440,373 943,635 147 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET 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 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget FINES AND FORFEITS 351200 Confiscated Property 7,604 15,129 6,850 8,000 8,000 8,000 TOTAL FINES AND FORFEITS 7,604 15,129 6,850 8,000 8,000 8,000 MISCELLANEOUS REVENUE 361100 Interest Income 320 1,454 1,665 1,000 800 1,000 365000 Sale of Surplus 265 972 225 0 0 0 366000 Contributions and Donations 2,363 1,740 321 2,500 2,000 2,000 389991 Appropriation from PY Fund Balance 0 0 0 0 0 4,500 TOTAL MISCELLANEOUS REVENUE 2,948 4,166 2,211 3,500 2,800 7,500 TOTAL LAW ENFORCEMENT FORFEITURE 10,552 19,295 9,061 11,500 10,800 15,500 LAW ENFORCEMENT FORFEITURE FUND EXPENDITURES Cnde: 1900.51 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget OPERATING EXPENDITURES 534966 D.A.R.E. Expenditures 6,753 1,530 2,563 4,000 2,600 4,000 534967 G.R.E.A.T.Expenditures 0 0 8,941 0 3,936 4,000 535380 Departmental Supplies 1,502 1,730 5,990 7,500 7,500 7,500 535450 Training & Education 927 0 0 0 0 0 TOTAL OPERATING EXPENDITURES 9,182 3,260 17,494 11,500 14,036 15,500 TOTAL LAW ENFORCEMENT FORFEITURE 9,182 3,260 17,494 11,500 14,036 15,500 148 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 07/08 Budget FY 07/08 Projected FY 08/09 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 08/09 Account FY 03/04 FY 04!05 FY 05/06 FY 07/08 FY 07/08 Adopted Number Description Actual Actual Actual Budget Projected 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 0 149 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET COMMUNITY REDEVELOPMENT AGENCY City of Sebastian Community Redevelopment Agency was created by City Ordinance in 1995, pursuant to Section 163.387, Florida Statutes. The purpose of the Community Redevelopment Agency is the removal of blighted areas and the development of such areas, pursuant to the Community Redevelopment Act of 1969. All revenues and expenditures related to the City's Community Redevelopment Agency are included in this fund. In FY 2008-2009, a transfer will be made to General Fund to offset the additional costs of providing enhanced maintenance of parks and medians within this area. COMMUNITY REDEVELOPMENT AGENCY REVENUES Code: 140010 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget TAXES 338200 Tax Increment Revenue -Sebastian 160,753 178,786 282,546 256,482 250,499 275,436 338200 Tax Increment Revenue -Indian River Cty 126,886 160,051 270,195 256,541 252,885 252,656 TOTAL TAXES 287,639 338,837 552,741 513,023 503,384 528,092 MISCELLANEOUS REVENUE 361100 Interest Income 8,747 28,500 33,210 24,000 20,000 26,000 TOTAL MISCELLANEOUS REVENUE 8,747 28,500 33,210 24,000 20,000 26,000 NON-REVENUE SOURCES 381320 Transfer from Capital Project Fund 21,598 0 0 0 0 0 389991 Fund Balance Carried Forward 0 0 0 669,538 0 0 TOTAL NON-REVENUE SOURCES 21,598 0 0 669,538 0 0 TOTAL RIVERFRONT REDEVELOPMENT 317,984 367,337 585,951 1,206,561 523,384 554,092 150 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET COMMUNITY REDEVELOPMENT AGENCY EXPENDITURES Code: 140051 Account Number Description OPERATING EXPENDITURES FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Proiected FY 08/09 Adopted Budget 533100 Professional Services 5,000 14,492 5,000 8,500 18,400 10,000 533120 Consultants 0 0 0 5,000 0 0 533201 Admin Svcs Provided by the GF 7,203 9,086 36,575 12,826 12,826 12,584 533400 Other Contractual Services 0 0 3,000 0 0 20,000 534120 Postage 24 0 0 50 0 0 534315 Public Lighting 8,453 13,053 14,023 13,500 13,500 14,850 534830 Special Events Expense 10,953 31,505 18,160 33,666 33,666 33,666 534920 Legal Ads 0 71 78 0 1,372 100 535200 Departmental Supplies 100 0 1,188 750 914 1,000 535410 Dues & Memberships 395 395 695 695 870 900 TOTAL OPERATING EXPENDITURES 32,128 68,602 78,719 74,987 81,548 93,100 CAPITAL OUTLAY AND PROJECTS 606100 Land 0 0 394,999 0 0 0 606310 Improvements Other Than Building 0 0 1,500 0 0 0 606400 Equipment 0 0 99,524 0 0 0 606900 Infrastructure -Yacht Club 0 0 29,207 0 0 0 606900 Infrastructure -Indian River Drive 0 0 84,592 106,249 106,249 0 TOTAL CAPITAL OUTLAY AND PROJECTS 0 0 609,822 106,249 106,249 0 GRANTS AND AIDS 820100 Facade/Sign Improvement Program 0 0 1,560 30,000 30,000 30,000 TOTAL GRANTS AND AIDS 0 0 1,560 30,000 30,000 30,000 NON-OPERATING 909100 Interfund Trfr to General Fund 001 0 0 0 0 0 60,000 909133 Interfund Trfr to CIP Fund 330 0 0 215,401 619,561 619,561 0 909990 Unappropriated 0 0 0 0 0 370,992 TOTAL NON-OPERATING 0 0 215,401 619,561 619,561 430,992 TOTAL RIVERFRONT REDEVELOPMENT 32,128 68,602 905,502 830,797 837,358 554,092 151 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET GTY OF HOME OF PELICAN ISLAND This Page Intentionally Left Blank 152 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET 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 schedules are located in the schedules section of this document. 153 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 $8,445,000 as of September 30, 2008. 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 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Protected FY 08/09 Adopted Budget MISCELLANEOUS REVENUE 361100 Interest Income 102 3 134 0 3,200 1,974 361105 SBA Interest Earnings 4,224 1,399 7,298 1,975 2,400 0 TOTAL MISCELLANEOUS REVENUE 4,326 1,402 7,432 1,975 5,600 1,974 NON-REVENUE SOURCES 381130 Interfund Trfr from 130 DST 793,313 1,025,525 1,033,206 1,033,619 1,033,207 1,032,957 384090 Debt Proceeds-Pub Fac Debt 0 0 0 0 0 0 TOTAL NON-REVENUE SOURCES 793,313 1,025,525 1,033,206 1,033,619 1,033,207 1,032,957 TOTAL DEBT SERVICE FUND 797,639 1,026,927 1,040,638 1,035,594 1,038,807 1,034,931 DISCRETIONARY SALES SURTAX REVENUE BONDS DEBT SERVICE EXPENDITURES Code: 230051 ccount Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget OPERATING EXPENDITURES 535205 Bank Charges 0 0 0 300 3,300 300 TOTAL OPERATING EXPENDITURES 0 0 0 300 3,300 300 DEBT SERVICE 707130 Principal -DST Series 2003 650,000 665,000 680,000 700,000 700,000 720,000 707230 Interest -DST Series 2003 380,844 367,844 353,206 333,619 333,619 312,956 707300 Other Debt Service Costs 1,675 1,675 1,675 1,675 1,675 1,675 TOTAL DEBT SERVICE 1,032,519 1,034,519 1,034,881 1,035,294 1,035,294 1,034,631 TOTAL DEBT SERVICE FUND 1,032,519 1,034,519 1,034,881 1,035,594 1,038,594 1,034,931 154 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 $4,570,000 as of September 30, 2008. The debt proceeds were used to improve the stormwater system according to the adopted stormwater mater plan. The improvement projects included Twin Ditch, Periwinkle Drive, Middle Stonecrop, and Collier Creek STORMWATER UTILITY REVENUE BONDS DEBT SERVICE FUND REVENUE Code: 263010 ccount umber Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget MISCELLANEOUS REVENUE 361100 Interest Income 130 1 28 0 1,200 875 361150 SBA Interest Earnings 292 971 1,069 875 350 0 TOTAL MISCELLANEOUS REVENUE 422 972 1,097 875 1,550 875 NON-REVENUE SOURCES 381163 Interfund Trfr from 163 SUF 441,672 436,973 437,273 436,873 436,873 440,135 384263 Debt Proceeds - Stormwater Series 2003 0 0 0 0 0 0 TOTAL NON-REVENUE SOURCES 441,672 436,973 437,273 436,873 436,873 440,135 TOTAL DEBT SERVICE FUND 442,094 437,945 438,370 437,748 438,423 441,010 STORMWATER UTILITY REVENUE BONDS DEBT SERVICE FUND EXPENDITURES Cede: 263051 ccount Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget DEBT SERVICE 707163 Principal - Stormwater Series 2003 235,000 235,000 240,000 245,000 245,000 255,000 707263 Interest - Stormwater Series 2003 206,673 201,973 197,273 191,873 191,873 185,135 707300 Other Debt Service Costs 875 875 875 875 875 875 707360 Cost of Iss-Stormwater Series 2003 0 0 0 0 0 0 707361 Discount - Stormwater Series 2003 0 0 0 0 0 0 TOTAL DEBT SERVICE 442,548 437,848 438,148 437,748 437,748 441,010 TOTAL DEBT SERVICE FUND 442,548 437,848 438,148 437,748 437,748 441,010 155 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET ~ GTY OF .. yh .. x ~", _ .....~ ~~~~. _ HOME OF PELICAN ISLAND This Page Intentionally Left Blank 156 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 2008-09. 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 2008-09 projects is provided from Discretionary Sales Tax (DST), Stormwater, Recreation Impact Fee, Airport Operating Fund, 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 2008-09 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 the pages following the summary information. Some of the FY 2008-09 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 2008-09 projects. 157 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET CAPITAL IMPROVEMENT FUND SOURCES AND USES OF FUNDS FOR FISCAL YEAR 2008 - 2009 REVENUE BY SOURCE 158 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET CAPITAL IMPROVEMENT FUND REVENUES BY SOURCE Discretionary Sales Tax Fund Cemetery Trust Stormwater Fund Recreation Impact Fee Fund Grants Airport Operating Revenues TOTAL 2,235,000 50,000 125,000 175,000 1,160,000 $ 290,000 $ 4,035,000 CAPITAL IMPROVEMENT FUND EXPENDITURES BY TYPE Transportation $ 3,000,000 Recreation Facilities 175,000 Stormwater Improvements 475,000 Public Safety 385,000 TOTAL $ 4,035,000 159 ITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGE CAPITAL IMPROVEMENT PROGRAM BY PROJECT AND FUNDING SOURCE Local Recreation Option Impact Stormwater Cemetery Gas Tax DST Fees Fund Airport Grants Trust CRA Total Police Department Police Vehicle Replacement ~ 385,000 $ 385,000 Parks & Recreation Schumann Park $ 175,000 ~ 175,000 Stormwater 1/4 Round Swale Rehab ~ 350,000 ~ 350,000 Public Works Intersection ~ 1,500,000 ~ 1,500,000 Potomac Road Crossing ~ 125,000 ~ 125,000 Airport Construct Hangers $ 290,000 $ 1,160,000 ~ 1,450,000 Cemetery Trust Fund Realign Road in Cemetery $ 50,000 $ 50,000 Totals 111 ' 1 1 ~ 1 11 11 ~ 1 111 160 ~ITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET Project Name: Funding Source: Justification: Project Costs: FY 08-09 $385,000 Police Vehicle Replacement Project Description: DST Police vehicle replacement plan. 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. FY 13/14 -replace 10 high mileage, high maintenance vehicles from 2008 and 2009. The price of a new police vehicle is estimated to be $38,500. Project FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Total $385,000 $385,000 $385,000 $385,000 $385,000 $2,310,000 Operating Impact: ~$2s,ooo~ ~$25,000~ ~$2s,ooo~ ~$2s,ooo> ~$2s,ooo> ~$2s,ooo~ ~$lso,ooo~ Project Name: Funding Sourc Justification: Project Costs: FY 08-09 $350,000 1/4 round Swale Rehab Project Descri tion: Stormwater Utility Fund 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 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Total $350,000 $350,000 $350,000 $350,000 $350,000 $2,100,000 $0 $0 $0 $0 $0 $0 Operating Impact: $0 161 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET Project Name: Funding Source: Justification: Schumann & Barber Intersection project Description: Comprehensive improvements to the DST $1,500,000; Plus County and Schumann/Barber Street intersection, particularly for east/west FDOT traffic on Barber and for south/north traffic south of the intersection on Schumann connecting with the unincorporated County area to the south. This 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 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Total $1,500,000 $0 $0 $0 $0 $0 $1,500,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source Justification: Schumann Park Project Descri tion: Recreational Impact Fees Construct 2 new tennis courts and a basketball court at Schumann Park. Replace restrooms, add signage and landscaping. These amenities have been suggested for the Park. Project Costs: FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 $175,000 $0 $0 $0 $0 $0 Operating Impact: $0 $0 $0 $0 $0 $0 Project Total $175,000 $0 Project Name: Funding Sourc Justification: Potomac Road Crossin Project Descri tion: Stormwater Fund Pi e under Roseland Road and related drains e work. This will involve placing pipe under Roseland Road and drainage work in the surrounding area. Project Costs: Project FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Total $125,000 $0 $0 $0 $0 $0 $125,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 162 ITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGE Project Name: Funding Source• Justification: Construct Han ars Project Descri tion: FDOT $1,160,000 Airport Match $290,000 Build additional hangar on east side of airfield. aviation facility required for anticipated growth. Project Costs: Project FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Total $1,450,000 $0 $0 $0 $0 $0 $1,450,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: Realign Road Project Description: Cemetery Trust Fund Realign the South Paved Road in the Cemetery 120' x 11" The current roadway is over existing grave spaces. Project Costs: Project FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 12-13 Total $50,000 $0 $0 $0 $0 $0 $50,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 163 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET GTY OF ---~''w__ -. - .~..,~ .. x. .__.. .. .. -» HOME OF PELICAN ISLAND This Page Intentionally Left Blank 164 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGETI 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, Greens Division, and Carts Division. GOLF COURSE SUMMARY OF REVENUE /EXPENSES Amended FY 08/09 FY 05/06 FY 06/07 FY 07/08 FY 07/08 Adopted Description Actual Actual Budget Proiected Budget Total Revenues $ 1,585,670 $ 1,642,910 $ 1,747,377 $ 1,656,261 $ 1,701,783 Total GC Administration Division 751,348 686,146 972,512 940,456 953,940 Total GC Greens Division 555,071 584,413 594,175 571,975 584,100 Total GC Carts Division 90,617 129,391 180,690 148,356 163,743 Total Expenses $ 1,397,037 $ 1,399,950 $ 1,747,377 $ 1,660,787 $ 1,701,783 Net Revenue over (Expenses) $ 188,633 $ 242,960 $ - $ (4,526) $ - Code: 410010 The Fiscal Year 2008-2009 adopted budget for Golf Course fund revenue is $1,701,783. This compares to the 2007-08 projected Golf Course fund revenue of $1,656,261, an increase of $45,522. Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Description Actual Actual Budget Revenue Bud et Difference Charges for services $1,538,323 $1,593,527 $1,706,985 $1,635,261 $1,649,610 $ 14,349 Non-operating revenues 40,349 49,383 40,392 21,000 52,173 31,173 Grant revenues 6,998 - - - - - Total revenues and other sources $1,585,670 $1,642,910 $1,747,377 $1,656,261 $1,701,783 $ 45,522 Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from 2007-08 Projected Revenue Difference 1. Charges for services -Increase mainly due to a projected increase in green fees and cart rentals $ 14,349 2. Non-operating revenues -Increase due to interest income and use of cash reserves for equipment Grant revenues - No grant revenues forecasted. $ 31,173 $ - 165 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET GOLF COURSE REVENUE Code: 410010 Account Nu ',347 3475 3475 'i3475 X3475 ~I3475 X3475 '.3475 3475 3475 3475 3475 3621 tuber Description ,RGES FOR SERVICES 501 Green Fees 02 Cart Rentals 10 Driving Range Fees 12 Club Storage Fees 13 Club Rentals Fees 20 Initiation Fees 21 Membership Fees 22 Handicap Fees 23 Resident Card Fees 30 Non-Taxable Sales 40 Pro Shop Sales 41 Cost of Sales-Pro Shop 00 Rents and Royalties 00 Contributions & Donations 00 Other 1Vliscellaneous Revenues 41 Sales Tax Commissions 45 Pro Lesson Fees 95 Cash Over/Short AL CHARGES FOR SERVICES NON-OPERATING REVENUE Amended FY 08/09 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 07/08 Adopted Actual Actual Actual Budget Proiected Budget 443,604 522,009 580,946 655,975 751,330 764,459 39,850 46,516 53,185 450 224 1,115 1,987 1,916 2,267 0 16,000 2,500 59,277 76,985 72,418 6,048 6,264 5,904 38,202 39,456 42,910 171 88 87 95,716 71,398 84,228 (59,636) (42,086) (58,260) 22,485 31,253 30,382 0 2,898 0 5,353 7,260 5,212 351 360 360 4,665 6,385 5,900 (41) 69 (83) 1,314,457 1,538,323 1,593,527 630,000 823,475 50,000 1,100 2,000 5,000 75,000 6,000 42,700 50 72,000 (38,000) 30,000 0 3,100 360 4,200 0 1,706,985 600,000 800,000 50,000 1,250 1,950 3,000 64,884 5,652 41,580 85 71,000 (40,000) 30,300 0 1,000 360 4,200 0 1,635,261 600,000 800,000 50,000 1,250 2,000 5,000 75,000 5,700 42,000 100 72,000 (40,000) 31,000 0 1,000 360 4,200 0 1,649,610 361100 Interest Earnings 167 7,792 1,135 1,192 5,000 21,423 361105 SBA Interest Earnings 21,173 32,818 47,748 38,000 16,000 12,000 364100 Sale of Fixed Assets 300 (260) 500 500 0 0 369200 Insurance Proceeds 7,722 0 0 0 0 0 389990 Appr. Reserve for Encumbrances 0 0 0 0 0 0 389995 Appr. from PY Retained Earnings 0 0 700 0 18,750 TOTAL NON-OPERATING REVENUE 29,362 40,349 49,383 40,392 21,000 52,173 GRANTS 331901 FEMA -Federal Grant 12,875 5,998 0 0 0 0 334901 FEMA -State Grant 707 1,000 0 0 0 0 TOTAL GRANT REVENUE 13,582 6,998 0 0 0 0 'AL GOLF COURSE REVENUES 1,357,401 X1,585,670 X1,642,910 ~ 1,747,377 ~ 1,656,261 ~ 1,701,783 166 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 2008 ACCOMPLISHMENTS / On track to entertain 65,000 rounds. / Strong numbers regarding outside tournaments and league play. / Landscape improvements through out the golf course FISCAL YEAR 2009 GOALS & OBJECTIVES - Strive for 65,000 rounds of golf for 2009. - 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. - 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. - Constant attention to all facilities and grounds, which will help ensure that all areas are well-kept and presentable to the public. PERFORMANCE MEASUREMENT SERVICE PROGRAM Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 NUMBER OF ANNUAL FEES SOLD 91 85 106 135 111 Single Resident 44 42 42 55 51 Single Non-Resident 26 7 14 20 12 Family Resident 9 26 42 46 40 Family Non-Resident 12 10 8 14 8 Resident/Discount Cards 933 1,000 1,004 1,020 1,000 TOTAL ANNUAL FEES SOLD 1,024 1,085 1,110 1,155 1,111 NUMBER OF ROUNDS PLAYED Annual Fee Rounds 6,933 6,200 8,494 9,100 10,000 Daily Fee Rounds 46,465 60,000 50,898 53,000 55,000 TOTAL NUMBER OF ROUNDS PLAYED 53,398 66,200 59,382 62,100 65,000 Junior Golf Academy Attendees 120 112 115 120 120 Outside Tournaments 40 50 48 50 48 Sebastian Open Players 145 145 94 125 125 167 OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE SEBASTIAN GOLF COURSE STAFFING NATURE OF ACTIVITY 07/08 08/09 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 1 r in r r 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 attract and promote return play to Sebastian Golf Course 100.00% 100.00% GOLF COURSE ADMINISTRATION BUDGET SUMMARY The Fiscal Year 2008-2009 adopted budget for Golf Course Administration is $953,940. This compares to the 2007- 08 projected expenses of $940,456, an increase of $13,484 or 1.4%. Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenses Budget Difference Personal Services $ 277,598 $ 287,688 $ 294,322 $ 286,453 $ 302,903 $ 16,450 Operating Expenses 409,035 343,943 362,000 341,480 346,047 4,567 Capital Outlay - - 10,000 6,333 - (6,333) Debt Service 64,715 54,515 306,190 306,190 304,990 (1,200) Total $ 751,348 $ 686,146 $ 972,512 $ 940,456 $ 953,940 $ 13,484 Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenses: Difference 1. Personal Services -Net increase due to an estimated 3.2% increase in health insurance premium, a 6.5% increase for CWA employees per CWA Union Contract and exempt employees per the Management Benefit Package. $ 16,450 2. Operating Expenses -Net increase results in an increase in Utilities and Repair and Maintenance $ 4,567 3. Capital Outlay - No approved capital outlay in FY 08-09 budget $ (6,333) 4. Debt Service - In accordance with debt service schedule. $ (1,200) 168 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE GOLF COURSE ADMINISTRATION F/T/E Projected Adopted PAY POSITION YEARS Expense Budget POSITION RANGE GRADE 06-07 07-08 08-09 07-08 08-09 olf Course Director 61,962 / 111,911 78 1.00 1.00 1.00 $ 74,400 $ 80,200 ead Golf Professional 36,061 / 65,130 61 1.00 1.00 1.00 43,600 47,000 ead Cashier 27,326 / 49,353 26 1.00 1.00 1.00 39,000 41,500 dministrative Secretary (P/T) 12.51 / 22.60 26 0.50 0.50 0.50 23,500 24,800 ssistant Cashier (P/T) 9.06 / 16.36 15 1.00 1.00 1.00 21,400 22,400 ssistant Cashier (TEMP) 0.50 1.00 1.00 5,000 5,000 anger/Starter (6 P/T) (1) 7.10 / 12.83 9 3.00 0.00 0.00 - - anger/Starter (2 TEMP) (1) 1.00 0.00 0.00 - - 9.00 5.50 5.50 Overtime Lesson Bonus FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Unemployment Insurance Total Personal Services (1) Ranger/Starter transferred to Golf Course Carts Division $ 206,900 $ 220,900 1,500 1,500 4,000 5,000 16,249 17,396 14,625 15,768 21,262 21,591 14,347 14,807 139 138 6,431 4,803 1,000 1,000 $ 286,453 $ 302,903 169 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET GOLF COURSE ADMINISTRATION DIVISION Cnde: 410110 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 Adopted Budget PERSONAL SERVICES: 511200 Regulaz Salazies 187,399 199,210 210,326 201,540 201,900 215,900 511300 Temporary Salaries 5,766 13,289 6,811 11,460 5,000 5,000 511400 Overtime 1,028 805 920 1,500 1,500 1,500 511500 Lesson Bonus 3,206 4,815 4,628 5,000 4,000 5,000 512100 FICA Taxes 14,265 15,214 15,634 16,792 16,249 17,396 512225 Deferred Compensation 11,609 12,595 13,473 14,715 14,625 15,768 512301 Group Health Insurance Premium 23,411 15,230 17,777 21,262 21,262 21,591 512305 Dependant Health Ins Premium 9,759 10,605 12,506 14,507 14,347 14,807 512309 Employee Assistance Program 250 230 219 115 139 138 512400 Worker's Comp Insurance 7,362 5,604 5,395 6,431 6,431 4,803 512500 Unemployment Insurance 8 0 0 1,000 1,000 1,000 TOTAL PERSONAL SERVICES 264,063 277,598 287,688 294,322 286,453 302,903 OPERATING EXPENSES: 533100 Professional Services 1,075 5,947 1,075 1,075 1,075 1,075 533200 Audit Fees 2,765 1,327 1,579 1,938 1,900 2,450 533201 Admin Services provided by GF 4,088 42,225 42,958 50,036 50,000 55,464 533400 Other Contractual Services 0 0 0 0 14 14 533410 Environmental Services 2,518 0 14 500 250 250 533415 Janitorial Services 3,319 3,600 0 5,100 5,100 5,100 533420 Pest/Weed Control 154 168 4,030 300 650 650 533440 Electronic Security Services 436 369 824 470 500 500 534000 Travel and Per Diem 0 0 0 0 116 100 534101 Telephone 3,800 3,102 632 2,500 2,578 2,578 534105 Cellular Telephone 332 505 1,894 350 350 360 534110 Internet Access 286 140 400 160 196 350 534120 Postage 108 114 121 150 100 100 534310 Electric 26,723 38,336 141 42,000 40,000 43,550 534320 Water/Sewer 7,548 13,540 41,013 12,000 11,000 10,600 534380 Trash Pickup/Hauling, Etc. 465 0 10,421 0 0 0 534445 Airport Property Lease 90,000 201,000 162,000 175,000 175,000 175,000 534500 Insurance 9,346 2,376 24,463 23,000 11,170 4,875 534610 R & M -Buildings 114,935 55,228 6,330 5,700 3,000 4,000 534630 R & M -Office Equipment 2,632 2,393 3,545 2,500 2,300 2,300 534845 Golf Course Promotions 1,882 5,155 327 1,000 500 750 534846 Golf Course Advertising 9,104 6,557 7,234 7,000 7,000 7,000 535200 Departmental Supplies 2,328 3,021 4,284 4,200 3,000 3,200 535205 BankChazges 20,582 18,146 22,737 20,000 19,000 19,000 535210 Computer Supplies 1,983 267 2,467 1,000 1,000 1,000 535220 Cleaning Supplies 1,141 2,995 2,870 2,400 2,400 2,500 535230 Small Tools and Equipment 52 0 0 0 0 0 535250 Building Supplies 0 56 0 500 250 250 535270 Uniforms and Shoes 209 0 0 300 300 300 535410 Dues and Memberships 372 417 462 700 500 500 535420 Books and Publications 144 0 0 0 0 0 535450 Training and Education 0 0 0 0 0 0 535710 Non-Ad Valorem Tax 2,696 2,051 2,121 2,121 2,231 2,231 TOTAL OPERATING EXPENSES 311,023 409,035 343,943 362,000 341,480 346,047 CAPITAL OUTLAY: 606400 Vehicles and Equipment 0 0 0 10,000 6,333 0 TOTAL CAPITAL OUTLAY 0 0 0 10,000 6,333 0 DEBT SERVICE: 707145 Principal -Golf Course 240,000 0 0 270,000 270,000 280,000 707245 Interest-Golf Course 74,215 64,215 54,015 35,690 35,690 24,490 707300 Other Debt Service Costs 500 500 500 500 500 500 TOTAL DEBT SERVICE 314,715 64,715 54,515 306,190 306,190 304,990 TOTAL GOLF COURSE ADMINISTRATION 889,801 751,348 686,146 972,512 940,456 953,940 17~ 'CITY OF SEBASTIAN, FLORIDA 2008/2009 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 2008 ACCOMPLISHMENTS / Monitored all golf course grounds, with special emphasis on putting greens. / Continued to track & monitor all equipment repairs of golf course-owned maintenance equipment. / Installed water fountains at each on-course restroom facility. / Purchased new 2008 Toro greens mower, thus helping quality and condition of putting green turf grass / Several new plantings, landscaping and trees added to grounds. FISCAL YEAR 2009 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - Continue to monitor entire golf course, grounds, and surrounding areas. - Strive for all grounds to be visually appealing. - Strive to have putting greens in best possible shape and condition, including "green speed" issues. - Strive to track and monitor all repairs of golf course equipment. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual FY 06/07 Projected 2007/2008 Projected 2008/2009 Greens (Acres) 4 4 4 4 4 Tees (Acres) 5 5 5 5 5 Fairways (Acres) 35 35 35 35 35 Rough (Acres) 60 60 60 60 60 Sand Bunkers (Acres) 5 5 5 5 5 Lakes and Ponds (Linear Feet) 10,000 10,000 10,000 10,000 10,000 Non-Play Area (Acres) 18 18 18 18 18 Holes Maintained 18 18 18 18 18 Practice areas (acres total) 4 4 4 4 4 PROGRAM BUDGET DESCRIPTION FOR THE GOLF COURSE GREENS DIVISION STAFFING NATURE OF ACTIVITY 07/08 08/09 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% 171 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET GOLF COURSE GREENS DIVISION BUDGET SUMMARY Fiscal Year 2008-2009 adopted budget for Golf Course Greens Division is $584,100. This compares to the 1-2008 projected expenses of $571,975, an increase of $12,125 or 2.1%. Amended FY OS-06 FY 06-07 FY 07-08 Actual Actual Budget Operating Expenses $ 555,071 $ 569,463 $ 562,175 Capital Outlay - 14,950 32,000 Total $ 555,071 $ 584,413 $ 594,175 Projected Adopted FY 07-08 FY 08-09 Expenses Budget Difference $ 571,975 $ 572,350 $ 375 - 11,750 11,750 $ 571,975 $ 584,100 $ 12,125 Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenses: Difference 1. Operating Expenses -Net increase results mainly from an increase in utilites and building repair. $ 375 2. Capital Outlay -Increase due to the recommended equipment purchases $ 11,750 CAPITAL OUTLAY SCHEDULE GOLF COURSE GREENS DIVISION EXPENDITURES PER FISCAL YEAR Description 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 TOTAL Top Dresser $ 6,500 $ - $ - $ - $ - $ - $ 6,500 Mig Welder 1,500 - - - - - 1,500 50 hp vertical turbine motor 3,750 - - - - - 3,750 Rough & fairway units - 45,000 - - - - 45,000 Rotary Mower - - 20,000 - - - 20,000 Greens Mower - - - 24,000 - - 24,000 Sand pro - - - - 10,000 - 10,000 Tractor - - - - 10,000 - 10,000 $ 11,750 $ 45,000 $ 20,000 $ 24,000 $ 20,000 $ - $120,750 172 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET! GOLF COURSE GREENS DIVISION Code: 410120 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Proiected FY 08/09 City Mgr. Proposed Budget OPERATING EXPENSES 533440 Electronic Security Services 432 387 443 525 525 550 533445 Groundskeeping Service 482,479 497,310 511,862 511,000 522,100 522,100 534310 Electric 16,074 18,123 18,822 18,000 18,000 18,550 534610 R & M -Buildings 494 282 571 1,000 100 500 534640 R & M-Operating Equipment 7,203 10,659 14,728 13,000 13,000 13,000 534680 R & M -Irrigation Systems 24,943 22,878 18,729 13,000 13,000 13,000 534685 R & M -Grounds Maintenance 5,083 3,033 1,411 2,800 2,800 2,000 535200 Departmental Supplies 2,535 2,299 2,685 2,400 2,000 2,200 535220 Cleaning Supplies 78 100 60 100 100 100 535230 Small Tools and Equipment 50 0 111 250 250 250 535250 Building Supplies 13 0 40 100 100 100 TOTAL OPERATING EXPENSES 539,384 555,071 569,463 562,175 571,975 572,350 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 32,000 0 .11,750 TOTAL CAPITAL OUTLAY 0 0 14,950 32,000 0 11,750 TOTAL GREENS DIVISION 539,384 555,071 584,413 594,175 571,975 584,100 173 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET 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 2008 ACCOMPLISHMENTS / Maintained fleet of 86 electric golf carts and one each of the following: range cart, ranger cart and beverage cart. / Maintain cart barn and surrounding areas / Maintained driving range, complete with offering a quality driving range golf ball / Offered excellent customer service. FISCAL YEAR 2009 GOALS AND OBJECTIVES City Goal: Governmental Efficiency - Continue to offer quality customer service. - Continue to maintain entire golf cart fleet, with emphases on battery and tire maintenance and overall cleanliness of cart. - Continue to maintain and service range, ranger and beverage carts. - Continue to maintain driving range and offer a clean, quality driving range practice ball for our customers. - Continue to maintain cart barn and surrounding area. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Club Car Electric Golf Carts 84 84 84 86 86 Tires Maintained 336 348 348 352 352 Grease Fittings Maintained 504 504 504 508 508 Range Carts 1 1 1 1 1 Ranger Carts 1 1 1 1 1 Batteries Maintained 512 512 348 348 348 Beverage Carts 1 1 1 1 1 PROGRAM BUDG ET DESCRIPTION FOR THE GOLF CART DIVISION STAFFING NATURE OF ACTIVITY 07/08 08/09 33.00% 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. 33.00% 33.00% Golf Course Facilities -Maintenance and care of Cart Barn, Driving Range, Wate Station, and eneral area around Golf Sho and starter area. 34.00% 34.00% Customer Service -Provide unsurpassed customer service to our members. 100.00% 100.00% 174 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET( GOLF COURSE CARTS DIVISION BUDGET SUMMARY The Fiscal Year 2008-2009 adopted budget for Golf Course Carts Division is $163,743. This compares to the 2007- I 08 projected expenses of $148,356, an increase of $15,387 or 9.4%. Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenses Budget Difference opal Services $ 35,707 $ 50,231 $ 107,020 $ 75,286 $ 83,398 $ 8,112 rating Expenses 54,911 64,210 73,670 73,070 73,345 275 italOutlay - 14,950 - - 7,000 7,000 it $ 90,617 $ 129,391 $ 180,690 $ 148,356 $ 163,743 $ 15,387 (Fiscal Year 2008-09 Adopted Budget: (Major Current Level Changes from (,Fiscal Year 2007-08 Projected Expenses: Difference 1. Personal Services -Net increase due to a 6.5% increase for CWA employees per CWA Union Contract $ 8,112 2. Operating Expenses -Increase due to increase in departmental and cleaning supplies $ 275 3. Capital Outlay -Increase due to purchase of range ball washer and range machine $ 7,000 PERSONAL SERVICES SCHEDULE GOLF COURSE CART DIVISION PAY POSITION RANGE Golf Course Attendant (1 P/T) 9.06 / 16.36 Cart Attendants (P/T) * 7.10 / 12.83 Cart Attendants (TEMP) F/T/E POSITION GRADE 06-07 15 0.50 9 2.00 1.00 3.50 07-08 08-09 0.50 0.50 3.00 3.00 3.50 3.50 7.00 7.00 OVERTIME FICA EMPLOYEE ASSISTANCE PROGRAM WORKER'S COMPENSATION TOTAL PERSONAL SERVICES * Ranger/Starters transferred from Golf Course Administration Projected Adopted Expense Budget 07-08 08-09 $ - $ 7,000 42,000 43,000 25,000 25,000 $ 67,000 $ 75,000 1,000 300 5,202 5,760 165 161 1,919 2,177 $ 75,286 $ 83,398 CAPITAL OUTLAY SCHEDULE GOLF COURSE CART DIVISION EXPENDITURES PER FISCAL YEAR Description 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 TOTAL Range ball washer $ 3,000 $ - $ - $ - $ - $ - $ 3,000 Electric 6500 range machine 4,000 - - - - - 4,000 3 gang range picker - - 2,500 - - - 2,500 $ 7,000 $ - $ 2,500 $ - $ - $ - $ 7,000 175 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET: GOLF COURSE CARTS DIVISION Code: 410130 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected 08/09 City Mgr. Proposed Budget PERSONAL SERVICES 511200 Regular Salaries 29,701 20,049 27,629 60,500 42,000 50,000 511300 Temporary Salaries 7,093 10,191 16,251 36,000 25,000 25,000 511400 Overtime 1,270 1,875 1,740 300 1,000 300 512100 FICA Taxes 2,872 2,460 3,490 7,405 5,202 5,760 512309 Employee Assistance Program 69 75 94 161 165 161 512400 Worker's Comp Insurance 1,382 1,057 1,027 2,654 1,919 2,177 TOTAL PERSONAL SERVICES 42,387 35,707 50,231 107,020 75,286 83,398 OPERATING EXPENSES 534420 Equipment Leases 52,250 52,250 62,035 71,820 71,820 71,820 534610 R & M -Buildings 502 312 0 750 500 500 534640 R & M-Operating Equipment 482 1,841 1,775 250 250 250 535200 Departmental Supplies 494 274 360 500 250 500 535220 Cleaning Supplies 79 4 0 100 150 175 535230 Small Tools and Equipment 39 228 40 250 100 100 TOTAL OPERATING EXPENSES 53,846 54,911 64,210 73,670 73,070 73,345 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 14,950 0 0 7,000 TOTAL CAPITAL OUTLAY 0 0 14,950 0 0 7,000 TOTAL CARTS DIVISION 96,233 90,617 129,391 180,690 148,356 163,743 176 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET MUNICIPAL AIRPORT City of Sebastian operates a 625 acre 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. Description Total Revenues Total Airport Administration Net Revenue over (Expenses) Amended FY 08/09 FY 05/06 FY 06/07 FY 07/08 FY 07/08 Adopted Actual Actual Budget Projected Budget $ 405,832 $ 360,321 $ 382,865 $ 361,362 $ 408,560 644,885 620,223 382,865 393,997 408,560 $ (239,053) $ (259,903) $ - $ (32,635) $ - AIRPORT FUND REVENUE Code: 450010 The Fiscal Year 2008-2009 adopted budget for Airport fund revenue is $404,465. This compares to the 2007-08 projected Airport fund revenue of $361,362, an increase of $47,198 or 10.1%. Projected Adopted FY 04-OS FY OS-06 FY 06-07 FY 07-08 FY 08-09 Description Actual Actual Actual Revenue Bud et Difference Operating revenue $ 433,818 $ 375,769 $ 335,907 $ 358,762 $ 404,465 $ 45,703 Intergovernmental - - - - - - Non-operating revenues 25,368 30,062 24,413 2,600 4,095 1,495 Total revenues and other sources $ 459,186 $ 405,832 $ 360,321 $ 361,362 $ 408,560 $ 47,198 Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Revenue: Difference 1. Operating revenue -Increase due primarily to anticipated rent from LoPresti and anticipated increase in aviation fuel sales. $ 45,703 2. Intergovernmental - No forecasted intergovernmental revenue for FY 2008-09 $ _ 3. Non-operating revenues -increase due to an anticipated increase in interest received. $ 1,495 177 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET AIRPORT REVENUE Code: 450010 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 City Mgr. Proposed Budget OPERATING REVENUE 344100 Fuel Sales 0 0 0 126,283 162,000 230,000 347541 Cost of Sales 0 0 0 (1 (_5,000} (144,000) (200,000) 362150 Nontaxable Rents 0 0 5,001 5,000 5,000 5,000 362100 Rents and Royalties 213,174 313,564 266,893 282,962 285,662 319,365 369900 Other Miscellaneous Revenues 220,644 62,031 63,854 62,000 50,000 50,000 369941 Sales Tax Commission 175 159 120 100 100 TOTAL OPERATING REVENUE 433,818 375,769 335,907 361,365 358,762 404,465 NON-OPERATING REVENUE: INTERGOVERNMENTAL SOURCES 334451 Airport - FDOT JPA Revenue 0 0 0 0 0 0 TOTAL INTERGOV'T SOURCES 0 0 0 0 0 0 OTHER NON-OPERATING REVENUE: 361100 Interest Earnings 1,061 12,633 2,916 3,500 1,400 2,000 361105 SBA Interest Earnings 23,307 17,429 15,160 18,000 1,200 2,095 364100 Sale of Fixed Assets 0 0 (3,663} 0 0 0 366000 Contributions & Donations 1,000 0 10,000 0 0 0 389995 Appr. from PY Retained Earnings 0 0 0 0 0 0 TOTAL OTHER NON-OPERATING REVENUE 25,368 30,062 24,413 21,500 2,600 4,095 TOTAL AIRPORT REVENUES 459,186 405,832 360,321 382,865 361,362 408,560 178 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 2008 ACCOMPLISHMENTS / Completed and opened AV Gas Self Serve Fuel Project / Constructed 7,000 square foot airport maintenance building / Acquired JCB Loader/Excavator / Completed security brush/vegetation removal project / Negotiated lease package for LoPresti Aviation / Completed airport layout plan update / Moved and constructed police security house at municipal airport FISCAL YEAR 2009 GOALS AND OBJECTIVES City Goal: Commitment to the Future - Continue incremental economic development growth - Complete east side access road project - Continue to pursue grant opportunities - Acquire additional airport maintenance equipment PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Number of Based Aircraft 85 69 72 80 80 Number of Development Acres 218 218 218 218 218 Airport Leasehold Revenues $213,174 $313,564 $271,894 $282,962 $325,000 PROGRAM BUDGET DESCRIPTION FOR THE AIRPORT STAFFING NATURE OF ACTIVITY 07/08 08/09 10.00% 10.00% Federal Aviation Compliance -Conduct operations at the Airport in accordance with Federal Aviation Re ulations. 35.00% 45.00% Capital Improvement Project Execution and Monitoring -Execute and monitor Capital Improvement Projects. Prepare and submit aFive-Year Capital Improvement Program i 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% 10.00% 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, 40.00% 35.00% Airport Maintenance -Mow Airport, herbicide runways and taxiways, maintain runwa lighting system. Supervise runway maintenance and Scrub Jay mitigation/Habitat Conservatio Area. Clear and maintain runway approaches and perform daily Airport inspections. 100.00% 100.00% 179 'CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET AIRPORT ADMINISTRATION BUDGET SUMMARY The Fiscal Year 2008-2009 adopted budget for the Municipal Airport is $408,560. This compares to the 2007-08 projected expenses of $393,997, an increase of $14,563 or 3.6% Amended Projected Adopted FY OS-06 FY 06-07 FY 07-08 FY 07-08 FY 08-09 Actual Actual Budget Expenses Budget Difference Personal Services $ 168,896 $ 217,064 $ 215,779 $ 216,081 $ 232,065 $ 15,984 Operating Expenses 141,761 365,878 150,597 157,916 156,495 (1,421) Capital Outlay - - - - - - Non-Operating 334,228 37,281 16,489 20,000 20,000 - Total $ 644,885 $ 620,223 $ 382,865 $ 393,997 $ 408,560 $ 14,563 Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenses: Difference 1. Personal Services -Net increase due to an estimated 3.2% 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. $ 15,984 2. Operating Expenses -Slight decrease mainly results from a decrease in property and liability insurance premium. $ (1,421) 3. Capital Outlay - no approved Capital Outlay for FY 08-09 $ 4. Non-Operating - $ - PERSONAL SERVICES SCHEDULE AIRPORT ADMINISTRATION F/T/E Projected Adopted PAY POSITION YEARS Expense Budget POSITION RANGE GRADE 06-07 07-08 08-09 07-08 08-09 Airport Director 56,444 / 101,943 78 1.00 1.00 1.00 $ 70,200 $ 75,700 Airport Operations Specialist III 26,024 / 52,857 26 1.00 1.00 1.00 45,500 48,800 Airport Operations Specialist I 23,118 / 46,953 22 1.00 1.00 1.00 43,000 47,500 Clerical Assistant I 10.80 / 19.50 21 0.50 0.00 0.00 - - 3.50 3.00 3.00 $ 158,700 $ 172,000 Overtime 400 500 FICA Taxes 12,190 13,215 Clothing Allowance 240 240 Deferred Compensation 14,341 15,547 Group Health Insurance Premium 16,303 16,970 Dependant Health Ins Premium 7,750 7,992 Employee Assistance Program 69 69 Worker's Comp Insurance 6,088 5,532 Total Personal Services $ 216,081 $ 232,065 180 pCITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET AIRPORT ADMINISTRATION Code: 450110 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 City Mgr. Proposed Budget PERSONAL SERVICES 511200 Regular Salaries 149,343 135,747 163,076 158,700 158,700 172,000 511400 Overtime 3,528 9,443 868 0 400 500 512100 FICA Taxes 10,605 12,080 11,996 12,159 12,190 13,215 512215 Clothing Allowance 200 200 240 240 240 240 512225 Deferred Compensation 12,004 11,706 13,253 14,305 14,341 15,547 512301 Group Health Insurance Premium 17,915 11,960 13,928 16,303 16,303 16,970 512305 Dependant Health Ins Premium 5,467 5,775 6,788 7,915 7,750 7,992 512309 Employee Assistance Program 56 83 92 69 69 69 512400 Worker's Comp Insurance 6,542 6,728 6,823 6,088 6,088 5,532 TOTAL PERSONAL SERVICES 214,740 168,896 217,064 215,779 216,081 232,065 OPERATING EXPENSES 533100 Professional Services 0 6,865 2,169 500 1,119 0 533200 Audit Fees 7,760 6,337 7,040 6,580 3,148 4,692 533201 Admin Services provided by GF 32,114 72,225 42,958 50,036 50,036 55,464 533400 Other Contractual Services 0 362 10,812 500 250 300 533415 Janitorial Services 0 85 4,895 4,500 4,500 4,500 533420 Pest/Weed Control/Mowing 1,590 1,110 1,245 3,000 2,100 2,500 534000 Travel and Per Diem 5,237 2,982 1,367 660 660 1,000 534101 Telephone 192 299 9,563 8,100 13,000 13,000 534105 Cellular Phone 1,769 1,344 1,130 1,200 1,000 1,100 534110 Internet Access 253 40 66 100 100 100 534120 Postage 269 514 278 200 200 200 534310 Electric 2,142 10,616 10,787 10,000 12,542 15,095 534312 Water/Sewer 0 137 776 750 1,200 1,615 534420 Equipment Leases 0 0 0 250 0 0 534500 Insurance 17,948 4,685 33,142 27,619 27,619 13,129 534610 R & M Buildings 0 0 1,368 1,000 1,300 1,300 534620 R & M-Vehicles 1,999 1,708 1,099 1,250 2,000 2,000 534630 R & M-Office Equipment 1,041 1,473 1,400 1,200 700 800 534640 R & M-Operating Equipment 6,661 3,212 6,084 6,511 3,200 4,500 534681 R & M-Fencing 333 660 1,183 100 1,200 1,000 534685 R & M-Grounds Maintenance 2,228 1,328 1,329 2,000 1,200 1,200 534825 Advertising Expenditures 3,000 3,000 2,792 3,000 2,000 2,000 534995 Litigation Expenses 226 0 200,804 100 0 0 535200 Departmental Supplies 1,256 1,145 2,337 1,500 1,500 1,200 535205 Bank Charges 0 0 235 0 3,400 3,400 535210 Computer Supplies 154 321 65 400 200 300 535230 Small Tools and Equipment 1,338 2,286 1,870 L,500 886 1,400 535260 Gas and Oil 8,635 6,233 6,407 5,602 10,300 11,880 535270 Uniforms & Shoes 565 822 413 600 500 520 535410 Dues and Memberships 900 780 1,325 1,000 800 800 535420 Books and Publications 0 0 84 100 100 100 535450 Training and Education 1,545 820 515 400 400 400 535710 Non-Ad Valorem Tax 10,858 11,168 10,339 10,339 10,756 11,000 TOTAL OPERATING EXPENSES: 110,013 141,761 365,878 150,597 157,916 156,495 CAPITAL OUTLAY: 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY: 0 0 0 0 0 0 NON-OPERATING EXPENSES 810100 Contributions to other Gov't 0 260,033 0 0 0 0 820100 Aids to Private Organizations 0 11,258 0 0 0 0 909545 Intrafund Trfr to AP Capital 9,528 62,937 37,281 16,489 20,000 20,000 TOTAL NON-OPERATING EXPENSES 9,528 334,228 37,281 16,489 20,000 20,000 TOTAL AIRPORT ADMINISTRATION 334,281 644,885 620,223 382,865 393,997 408,560 1g1 1CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET GTY OF HOME OF PELICAN ISLAND This Page Intentionally Left Blank 182 __ CITY OF SEBASTIAN, FLORIDA 2008/2009 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. Amended FY 08/09 FY 05/06 FY 06/07 FY 07/08 FY 07/08 Adopted Description Actual Actual Budget Proiected Budget Total Revenues $ 2,414,939 $ 479,123 $ 580,923 $ 359,964 $ 536,207 Total Expenses 931,522 868,735 580,923 580,817 536,207 Net Revenue over (Expenses) $ 1,483,417 $ (389,612) $ - $(220,853) $ - BUILDING DEPARTMENT REVENUE Code: 480010 The Fiscal Year 2008-2009 adopted budget for the Building Department fund revenue is $536,207. This c ompares to the 2007-08 projected Building Department fund revenue of $359,964, an increase of $176,243. Most of this is from transfering the Business Taxes activity from General Fund. Amended Projected Adopted ~, FY 05-06 FY 06/07 FY 07/08 FY 07/08 FY 08-09 Description Actual Actual Budget Revenue Budget Difference Operating revenue $1,220,823 $ 408,875 $ 525,923 $ 327,287 $ 503,207 $ 175,920 Non-operating revenues 1,194,116 70,248 55,000 32,677 33,000 323 Total revenues and other sources $2,414,939 $ 479,123 $ 580,923 $ 359,964 $ 536,207 $ 176,243 Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Revenue: Difference 1. Operating revenue -Business Tax revenue has been moved to Building Department from General Fund. $ 175,920 2. Non-operating revenues -Expenses were adjusted for moving Business Tax administration. $ 323 183 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET' BUILDING DEPARTMENT REVENUE Code: 480010 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Projected FY 08/09 City Mgr. Proposed Budget OPERATING REVENUE 321000 Business Taxes 0 0 0 0 0 120,000 321100 Business Taxes -Penalties/Transfers 0 0 0 0 0 2,800 321050 Contractor License 22,939 26,203 28,271 17,500 17,700 17,500 321150 Contractor License -Penalties 617 2,644 1,116 800 740 750 322050 Building Permits 961,514 829,258 241,350 297,000 190,430 210,000 322075 Reinspection Fees 35,447 32,918 16,808 20,000 10,580 12,000 322100 Land Clearing Permits 32,760 17,185 5,040 5,000 2,260 3,000 322150 Tree Removal Permits 2,820 2,030 2,225 1,500 3,130 2,800 322200 Electrical Permits 47,671 50,462 19,080 20,000 15,940 18,000 322225 Plumbing Permits 47,458 40,704 12,588 20,000 10,940 13,000 322250 Mechanical Permits 40,599 52,736 22,571 20,000 16,756 18,500 322300 Fencing Permits 9,010 8,711 9,297 8,000 9,555 8,000 322400 Irrigation Permits 240 0 0 0 375 500 322500 Sign Permits 5,570 2,625 4,170 3,500 5,240 4,000 322600 Expired Permit Fee 0 0 2,175 0 10,000 15,000 329400 Plan Checking Fees 129,190 127,124 34,901 48,000 16,900 20,000 341920 Cert.Copying/Record Research 0 9 393 0 175 150 347556 Capital Facility Admin Fee 0 28,214 7,691 12,000 15,066 14,000 359000 Other Fines and Forfeitures 0 0 1,200 0 1,500 1,800 389991 Appropriation From Prior Year 0 0 0 52,623 0 21,407 TOTAL OPERATING REVENUE 1,335,835 1,220,823 408,875 525,923 327,287 503,207 OTHER NON-OPERATING REVENUE: 361100 Interest Income 0 18,338 37,000 25,000 17,902 18,000 361105 SBA Interest Earnings 0 36,489 33,248 30,000 14,270 15,000 369900 Other Miscellaneous Revenue 0 0 0 0 505 0 381001 Transfer from General Fund 0 1,139,289 0 0 0 0 TOTAL OTHER NON-OPERATING REVENUE 0 1,194,116 70,248 55,000 32,677 33,000 TOTAL BUILDING DEPARTMENT REVENUES 1,335,835 2,414,939 479,123 580,923 359,964 536,207 184 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET BUILDING DEPARTMENT ADMINISTRATION FISCAL YEAR 2008 ACCOMPLISHMENTS / Continued to keep the delivery of permit services to 15 working days or less for most permits. / Provided on going customer service training and provided continuing education to keep abreast of new building code changes and to meet state licensing requirements. / Crated various forms and handouts to provide general information to the public about our permitting procedures and requirements. / Revised the Building Department website to provide general information and links to various forms and documents to assist our customers / Continued to scan building permit plans, documents, and licensing documents into laser fiche for permanent record keeping. Continuation of the transfer of old hand written permit records into the current computer system. / Abated unsafe structures and blue roofs throughout the city that were left over from Hurricane damage and had not yet been repaired or demolished. / Continued to notify permit holders of expired permits and collection of outstanding fees. Expired permits are being renewed, inspected and closed out. FISCAL YEAR 2009 GOALS AND OBJECTIVES - Maintain timeliness and delivery of permitting services with a turn around time of 12 days or less. - Provide on going customer service training and continuing education to meet minimum state licensing requirements. - Provide assistance to the City Attorney to amend Chapter 26 of the City Code of Ordinances as it relates to contractor licensing and unlicensed contractor enforcement issues. - Continue to increase enforcement of state laws and city ordinances related to construction and contractor activities. - Continue to scan permitting and licensing documents into laserfiche for permanent record keeping. PERFORMANCE MEASURES Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Projected 2007/2008 Projected 2008/2009 Residential permits issued 788 1,200 104 50 60 Commercial permits issued 21 23 25 54 40 Other permits issued 10,385 8,000 2,309 1,600 1,800 Total number of inspections 21,914 25,500 10,476 6,900 7,000 Total number of reinspections 3,340 3,800 1,342 800 900 Number of contractor licensing requests 1,100 1,000 900 120 0 Number of tests given 65 70 85 10 0 Number of Professional licenses processed 900 600 850 850 850 Expired permits processed N/A 500 450 250 300 Occupational Licenses processed and issued N/A N/A N/A N/A 1800 Building permits turn around time (working days) 20 15 12 12 12 185 OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGE PROGRAM BUDGET DESCRIPTION FOR THE BUILDING DEPARTMENT STAFFING NATURE OF ACTIVITY 07/08 08/09 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. 28.00% 25.00% 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% 15.00% 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% 40.00% 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 an general public. 5.00% 3.00% Contractor Licensing -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. 0.00% 5.00% Business Tax Receipts 3.00% 2.00% Following up on expired permits and unsafe structures. 2.00% 2.00% Scanning plans to laserfiche for permanent record keeping 100.00% 100.00% BUILDING DEPARTMENT BUDGET SUMMARY The Fiscal Year 2008-2009 adopted budget for the Building Department is $536,207. This compares to the 2007-08 projected expense of $580,817, an decrease of $44,610 or 7.7%. Amended Projected Adopted FY OS-06 FY 06/07 FY 07/08 FY 07/08 FY 08-09 Actual Actual Budget Expenditures Budget Difference Personal Services $ 639,191 $ 618,800 $ 435,352 $ 435,352 $ 398,841 $ (36,511) Operating Expenses 292,331 237,461 145,571 145,465 137,366 (8,099) Capital Outlay - 12,474 - - - - Contingency - - - - - - Total $ 931,522 $ 868,735 $ 580,923 $ 580,817 $ 536,207 $ (44,610) 'Fiscal Year 2008-09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007-08 Projected Expenses Difference 1. Personal Services -Net decrease due to transfer out of two employees. This partially offset by the transfer in of one employee, an estimated 3.2% increase in health insurance premium, a 6.5% increase for CWA employees per CWA Union Contract, and exempt employees per the Management Benefit Package. $ (36,511) 2. Operating Expenses -Increase mainly due to an increase in General Fund administrative charge. $ (8,099) 3. Capital Outlay -There is no capital outlay requested for FY 2008-09 $ - 4. Contingency -There is no contingency set aside for FY 2008-09 budget. $ - 186 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGETI PERSONAL SERVICES SCHEDULE fILDING DEPARTMENT F/T/E PAY POSITION YEARS POSITION RANGE GRADE 06-07 07-08 08-09 ilding Official 61,962 / 111,911 78 1.00 1.00 1.00 ief Inspector 42,186 / 76,193 44 1.00 1.00 1.00 ns Examiner 42,186 / 84,003 44 1.00 1.00 1.00 ilding Inspector II 33,045 / 59,683 36 1.00 0.00 0.00 ilding Inspector I 32,058 / 57,900 35 2.00 1.00 0.00 ministrative Supervisor 32,058 / 57,900 35 1.00 1.00 1.00 ministrative Assistant 27,643 / 49,926 29 1.00 0.00 0.00 cal Business Tax Speciali st 27,326 / 49,353 26 0.00 0.00 1.00 emitting Technicians 27,326 / 49,353 26 3.00 1.00 0.00 11.00 6.00 5.00 TOTAL SALARIES 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 Expense Budget 07-08 08-09 $ 78,600 $ 84,600 48,250 52,000 59,250 65,250 43,000 - 34,500 38,000 - 45,500 40,000 - $ 303,600 $ 285,350 5,000 - 23,635 21,848 360 240 27,806 25,703 50,025 47,852 10,105 5,790 138 115 14,682 8,943 $ 435,352 $ 395,841 187 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET BUILDING DEPARTMENT Code: 480110 Account Number Description FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual Amended FY 07/08 Budget FY 07/08 Pro'ecte FY 08/09 City Mgr. Proposed BudEet PERSONAL SERVICES 511200 Regular Salaries 352,026 484,781 443,867 303,600 303,600 285,350 511300 Temporary Salaries 6,472 0 0 0 0 0 511400 Overtime 16,280 7,702 3,202 5,000 5,000 0 512100 FICA Taxes 27,300 31,451 34,213 23,635 23,635 21,848 512215 Clothing Allowance 200 192 480 360 360 240 512225 Deferred Compensation 32,520 37,105 37,585 27,806 27,806 25,703 512301 Group Health Insurance Premium 61,023 43,885 51,107 50,025 50,025 47,852 512305 Dependant Health Ins Premium 15,678 14,355 9,610 10,105 10,105 5,790 512309 Employee Assistance Program 196 225 205 138 138 115 512400 Worker's Comp Insurance 36,704 19,495 21,753 14,683 14,683 8,943 512500 Unemployment Compensation 0 0 5,555 0 0 3,000 512600 OPED Accrued Expense 0 0 11,223 0 0 0 TOTAL PERSONAL SERVICES 548,399 639,191 618,800 435,352 435,352 398,841 OPERATING EXPENSES 533200 Audit Fees 0 472 1,888 1,307 1,248 815 533201 Administrative Services Provided by G 0 196,470 157,511 83,394 86,458 92,439 533400 Other Contractural Services 0 0 390 0 15,977 0 534000 Travel and Per Diem 61 842 347 1,000 1,140 1,000 534101 Telephone 2,452 2,358 1,506 2,500 2,475 2,500 534105 Cellular Telephone 2,927 3,015 2,227 1,800 1,600 1,440 534110 Internet Services 215 180 286 250 700 700 534120 Postage 1,992 4,547 1,678 1,800 1,700 2,800 534130 Express Mail 21 411 40 100 0 50 534310 Electric 0 7,645 7,134 8,500 3,840 4,275 534320 Water /Sewer 0 204 255 250 275 280 534400 Rents and Leases 0 37,500 37,500 18,750 0 0 534500 Insurance 0 10,120 1,910 0 14,970 9,650 534620 R & M-Vehicles 898 (2,605) 1,388 1,800 1,300 1,600 534630 R & M -Office Equipment 4,473 4,919 7,229 5,000 3,600 5,127 534910 Clerk of Court Filing Fees 0 0 10 100 0 50 534920 Legal Ads 0 0 111 0 0 0 535200 Departmental Supplies 8,877 9,443 3,874 5,000 2,308 4,650 535210 Computer Supplies 7,002 5,806 3,043 5,000 850 2,500 535230 Small Tools and Equipment 466 1,008 74 280 85 200 535260 Gas and Oil 5,470 6,595 5,204 5,000 3,730 4,300 535270 Uniforms and Shoes 524 585 758 790 427 450 535275 Safety Equpment 198 70 100 150 25 100 535410 Dues and Memberships 298 465 275 450 400 450 535420 Books and Publications 1,225 428 792 1,200 1,055 800 535450 Training and Education 3,339 1,855 1,930 1,150 1,302 1,190 TOTAL OPERATING EXPENSES 40,438 292,331 237,461 145,571 145,465 137,366 CAPITAL OUTLAY 606400 Vehicles and Equipment 14,582 0 12,474 0 0 0 TOTAL CAPITAL OUTLAY 14,582 0 12,474 0 0 0 NON-OPERATING EXPENSES 909901 Contingency 0 0 0 0 0 0 TOTAL NON-OPERATING EXPENSES 0 0 0 0 0 0 TOTAL BUILDING DEPARTMENT 603,419 931,522 868,735 580,923 580,817 536,207 188 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2009-14 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. 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. 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 projects 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. This year, we have also included the Riverfront CRA. The CIP is intended to be a complete 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 or adjustments become necessary due to reductions in projected revenues. The timing of projects identified may also be altered from year to year to meet changing circumstances. 189 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2009-14 ~~ List of Projects FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 Total Police Department Police Vehicle Replacement $ 385,000 $ 385,000 $ 385,000 $ 385,000 $ 385,000 $ 385,000 $ 2,310,000 Parking Lot Expansion - - 45,000 - - - 45,000 Parks & Recreation Barber Street Baseball Field Lights - - 275,000 - - - 275,000 Lift Station for Riverview Park - - 100,000 - - - 100,000 Schumann Park 175,000 - - - - - 175,000 Stormwater 1/4 Round Swale Rehab 350,000 350,000 350,000 350,000 350,000 350,000 2,100,000 Potomac Road Crossing Project 125,000 - - - - - 125,000 Road Crossings/Side Yard Pipes - - - 250,000 250,000 250,000 750,000 Public Works Schumann & Barber Intersection 1,500,000 - - - - - 1,500,000 Powerline Road North - 1,000,000 - - - - 1,000,000 Street Repaving - 50,000 75,000 125,000 125,000 125,000 500,000 Sidewalk Repairs - - 25,000 25,000 25,000 25,000 100,000 Sidewalk/Bike Paths Construction - - - 150,000 150,000 150,000 450,000 Golf Course New Clubhouse - - - - 1,200,000 - 1,200,000 Airport Construct Hangers 1,450,000 1,150,000 1,400,000 - - - 4,000,000 Master Plan Update - - 300,000 - - - 300,000 Construct Taxiway "C" - - - 2,325,000 - - 2,325,000 Prof.Services T/W "C" - - - 157,894 - - 157,894 Construct Access Road - - - 800,000 - - 800,000 Cemetery Trust Fund Realign Road in Cemetery 50,000 - - - - - 50,000 ~ $ 4.035.000 $ 2.935.000 $ 2.955.000 $ 4,567.894 $ 2,485,000 $ 1,285,000 $ 18,262,894 190 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2009-14 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 Total Grouped by Department Police Department $ 385,000 $ 385,000 $ 430,000 $ 385,000 $ 385,000 $ 385,000 $ 2,355,000 Public Works Department Roads and Sidewalks 1,500,000 1,050,000 100,000 300,000 300,000 300,000 3,550,000 Parks & Recreation 175,000 - 375,000 - - - 550,000 Stormwater 475,000 350,000 350,000 600,000 600,000 600,000 2,975,000 Golf Course - - - - 1,200,000 - 1,200,000 Airport 1,450,000 1,150,000 1,700,000 3,282,894 - - 7,582,894 Cemetery Trust Fund 50,000 - - - - - 50,000 Total by Departments ~ 1 111 ' 111 ' 111 ~ ~ :' ~ ~ : 11 1 : 111 : ~ :' Grouped by Function Public Safety 385,000 385,000 430,000 385,000 385,000 385,000 2,355,000 Transportation 3,000,000 2,200,000 1,800,000 3,582,894 300,000 300,000 11,182,894 Parks & Recreation 175,000 - 375,000 - 1,200,000 - 1,750,000 Physical Environment 475,000 350,000 350,000 600,000 600,000 600,000 2,975,000 Total by Functions ~ 1 111 11 1 ` 1 11 . :' ~ : 111 : 1 11 ~ :' Grouned by Fundint Source DST $ 2,235,000 $ 1,735,000 $ 1,055,000 $ 1,135,000 $ 1,135,000 $ 1,135,000 $ 8,430,000 LOGT - 50,000 100,000 150,000 150,000 150,000 600,000 Recreation Impact Fees 175,000 - 100,000 - - - 275,000 Stormwater Fund 125,000 - - - - - 125,000 Airport Operating Revenues 290,000 230,000 295,000 201,447 - - 1,016,447 Cemetery Trust 50,000 - - - - - 50,000 Grants 1.,160,000 920,000 1,405,000 3,081,447 - - 6,566,447 Golf - - - - 1,200,000 - 1,200,000 Riverfront CRA - - - - - - - ~ ~ ~ 4,035,000 2,935,000 2,955,000 4,567,894 2,485,000 1,285,000 18,262,894 'I 191 FISCAL YEAR 2008/2009 Police Department Police Vehicle Replacement Parks & Recreation Schumann Park Stormwater 1/4 Round Swale Rehab Public Works Schumann/Barber Intersection Potomac Road Crossing Airport Construct Hangers Cemetery Trust Fund Realign Road in Cemetery Total FY 2008/2009 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2009-14 Local Recreation Option Impact Stormwater Cemetery Gas Tax DST Fees Fund Airport Grants Trust Golf Total $ 385,000 $ 385,000 $ 175,000 $ 17s,000 $ 350,000 $ 35Q,000 $ lsoo,ooo $ lsoo,ooo $ 125,000 $ 125,000 $ 290,000 $ 1,160,000 $ 1,450,000 $ so,ooo $ so,ooo II .1 I 11 1 1 III 192 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2009-14 FISCAL YEAR 2009/2010 Police Department Police Vehicle Replacement Stormwater 1/4 Round Swale Rehab Public Works Street Repaving Powerline Road North Airport Construct Hangers Total FY 2009/2010 Local Recreation Option Impact Stormwater Gas Tax DST Fees Fund Cemetery Airport Grants Trust Golf Total $ 385,000 $ 385,000 $ 350,000 $ 350,000 $ 50,000 $ 50,000 $ 1,000,000 $ 1,000,000 $ 230,000 $ 920,000 $ 1,150,000 ~ ~ ~ iii 193 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2009-14 Local Recreation Option Impact Stormwater Cemetery Gas Tax DST Fees Fund Airport Grants Trust FISCAL YEAR 2010/2011 Police Department 1 Police Vehicle Replacement $ 385,000 Parking Lot Expansion $ 45,000 Parks & Recreation Barber Street Lights $ 275,000 Lift Station -Riverview Park $ 100,000 Stormwater 1/4 Round Swale Rehab $ 350,000 Public Works Sidewalk Repairs $ 25,000 Street Repaving $ 75,000 Airport Construct Hangers $ 280,000 $ 1,120,000 Master Plan Update $ 15,000 $ 285,000 Total FY 2010/2011 1 1 I '~ Golf Total $ 385,000 $ 45,000 $ 275,000 $ 100,000 $ 350,000 $ 25,000 $ 75,000 $ 1,400,000 $ 300,000 194 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2009-14 Local Recreation Option Impact Stormwater Cemetery Gas Tax DST Fees Fund Airport Grants Trust Colf Total FISCAL YEAR 2011/2012 Police Department Police Vehicle Replacement $ 385,000 $ 385,000 Stormwater 1/4 Round Swale Rehab $ 350,000 $ 350,000 Road Crossing/Side Yard Piping $ 250,000 $ 250,000 Public Works Sidewalk Repairs $ 25,000 $ 25,000 Street Repaving $ 125,000 $ 125,000 Sidewalk/Bike Path Construction $ 150,000 $ 150,000 Airport Construct Taxiway "C" $ 37,500 $ 2,287,500 $ 2,325,000 Professional Services T/W "C" $ 3,947 $ 153,947 $ 157,894 Construct Access Road $ 160,000 $ 640,000 $ 800,000 Total FY 2011/2012 ~ ~ ~ " 195 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2009-14 Local Recreation Option Impact Stormwater Cemetery Cas Tax DST Fees Fund Airport Grants Trust Golf Total FISCAL YEAR 2012/2013 Police Department Police Vehicle Replacement $ 385,000 $ 385,000 Stormwater 1/4 Round Swale Rehab $ 350,000 $ 350,000 Road Crossing/Side Yard Piping $ 250,000 $ 250,000 Public Works Sidewalk/Bike Path ~ Construction $ 150,000 $ 150,000 Sidewalk Repairs $ 25,000 $ 25,000 Street Repaving $ 125,000 $ 125,000 Club House $ 1,200,000 $ 1,200,000 Total FY 2012/2013 196 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2009-14 Local Recreation Option Impact Stormwater Cemetery Gas Tax DST Fees Fund Airport Grants Trust Golf Total FISCAL YEAR 201312014 Police Department Police Vehicle Replacement ~ 385,000 ~ 385,000 Stormwater 1/4 Round Swale Rehab ~ 350,000 ~ 350,000 Road Crossing/Side Yard Piping ~ 250,000 S 250,000 Public Works Street Repaving ~ 125,000 ~ 125,000 Sidewalk Repairs ~ 25,000 ~ 25,000 SidewalkBike Path ~ Construction $ 150,000 ~ $ 150,000 Total FY 2013/2014 I I I I Grand Total ~ 11 I I I I I 1 . ~ ~ ~ 1 11 I 1 11 ~ " 197 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2009-2014 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS POLICE DEPARTMENT Project Name FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 Total Police Vehicle Replacement $385,000 $385,000 $385,000 $385,000 $385,000 $385,000 $ 2,310,000 Parking Lot Expansion 0 0 45,000 0 0 0 45,000 ~-.. .. $ 385,000 $ 385,000 $ 430,000 $ 385,000 $ 385,000 $ 385,000 $ 2,355,000 198 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2009-2014 CAPITAL IMPROVEMENT PROJECT DETAIL POLICE DEPARTMENT Project Name: Funding Source: Justification: Police Vehicle Replacement Project Description: DST Police vehicle replacement plan. 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. FY 13/14 -replace 10 high mileage, high maintenance vehicles from 2008 and-2009. The price of a new police vehicle is estimated to be $38,500. Project Costs: Project FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Total $385,000 $385,000 $385,000 $385,000 $385,000 $385,000 $2,310,000 Operating Impact: ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($150,000) Project Name: Funding Source: Justification: 7 Project Costs: FY 08-09 $0 Operating Impact: $0 Parkin Lot Ex ansion Project Descri tion: DST Provide Parkin Behind the Police Station 'his will add about eleven spaces and extend out from the current parking area by about thirty feet. Project FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Total $0 $45,000 $0 $0 $0 $45,000 $0 $0 $0 $0 $0 $0 199 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2009-2014 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS PUBLIC WORKS DEPARTMENT Project Name FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 Total Street Repaving $ - $ 50,000 $ 75,000 $ 125,000 $ 125,000 $ 125,000 $ 500,000 Schumann & Barber Intersection 1,500,000 - - - - - 1,500,000 Powerline Road North - 1,000,000 - - - - 1,000,000 Sidewalk/Bike Paths Construction - - - 150,000 150,000 150,000 450,000 Sidewalk Repairs - - 25,000 25,000 25,000 25,000 100,000 Division Total 1 1 1 1 1 ', 1 1 1 1 1 ~ 1 1 1 1 1 1 1 1 1 1 ~ 1 1 1 1 1 ~ 1 1 1 1 1 1 1 1 1 Barber Street Field Lighting $ - $ - $ 275,000 $ - $ - $ - $ 275,000 Lift Station -Riverview Park - - 100,000 - - - 100,000 Schumann Park RaquetbalUBasketball 175,000 - - - - - 175,000 Division Total 1 1 1 1 1 1 1 1 1 1 Potomac Road Crossing $ 125,000 $ - $ - $ - $ - $ - $ 125,000 1/4 Round Swale Rehab 350,000 350,000 350,000 350,000 350,000 350,000 2,100,000 Road Crossings/Side Yard Pipes - - - 250,000 250,000 250,000 750,000 ~ . • . $ 475,000 $ 350,000 $ 350,000 $ 600,000 $ 600,000 $ 600,000 $2,850,000 200 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2009-2014 CAPITAL IMPROVEMENT PROJECT DETAIL PUBLIC WORKS DEPARTMENT Project Name: Funding Source: Street Pavin Project Descri tion: Local Option Gas Tax Annual street paving program Justification: Project Costs: FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 $0 $50,000 $75,000 $125,000 $125,000 $125,000 Operating Impact: $0 $0 $0 $0 $0 $0 Project Total $500,000 $0 Project Name: Schumann & Barber Intersection Project Description: Comprehensive improvement to the Funding Source: DST $1,500,000; Plus County and Schumann/Barber Street intersection, particularly for east/west Justification: 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 Project Costs: Project FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Total $1,500,000 $0 $0 $0 $0 $0 $1,500,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source• Justification: Power Line Road Project Descri tion: Developer Contribution $164,000 Design and construct approximately 1/2 mile of two-lane paved road DST $836,000 from the current end point of the paved Powerline North road at the Ashbury project entrance southward to its connection with Sebastia Boulevard (CR-512). 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. Project Costs: Project FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Total $0 $1,000,000 $0 $0 $0 $0 $1,000,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 201 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2009-2014 CAPITAL IMPROVEMENT PROJECT DETAIL PUBLIC WORKS DEPARTMENT Project Name: Funding Source: Justification Sidewalk/Bike ath Project Descri tion: Local Option Gas Tax Sidewalk/Bikepath Program 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 alt least one side of major streets will increase traffic safety and enhance mobility for pedstrians and bike-riders. Project Costs: FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 $0 $0 $0 $150,000 $150,000 Operating Impact: $0 $0 $0 $0 $0 Project FY 13-14 Total $150,000 $450,000 $0 $0 Project Name: Funding Source: Justification: Repairs of sidewalks. Project Costs: FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 $0 $0 $25,000 $25,000 $25,000 $25,000 Operating Impact: $0 $0 $0 $0 $0 $0 Project Name: Funding Source• Justification: Sidewalk Re airs Project Descri tion: Local O tion Gas Tax Annual sidewalk re airs ro ram Project Total $100,000 $0 B.S.S.C. Baseball Li htin Project Descri tion: DST Re lace all frames and li ht fixtures on all four fields Current light fixtures are old and rusty and will become a safety hazard if not replaced Project Costs: FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 $0 $0 $275,000 $0 $0 $0 Operating Impact: $0 $0 $0 $0 $0 $0 Project Total $275,000 $0 202 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2009-2014 CAPITAL IMPROVEMENT PROJECT DETAIL PUBLIC WORKS DEPARTMENT Project Name: Funding Source: Justification: Project Costs: FY 08-09 $0 Lift Station for Riverview Park Project Descri tion: Recreation Install new lift Impact Fees station for main restrooms To get away from current septic system that handles waste. Project FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Total $0 $100,000 $0 $0 $0 $100,000 Operating Impact: $0 $0 $2,000 $0 $0 $0 $2,000 Project Name: Funding Source: Justification: Schumann Park Project Descri tion: Recreational Im act Fees Construct 2 new tennis courts and a basketball court at Schumann These amenities have been suggested for the Park. Project Costs: Project FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Total $175,000 $0 $0 $0 $0 $0 $175,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: This will involve placing pipe under Roseland Road and drainage work in the surrounding area. Project Costs: Project FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Total $125,000 $0 $0 $0 $0 $0 $125,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Potomac Road Crossin Project Descri tion: Stormwater Fund Pi e under Roseland Road and related drains e work. 203 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2009-2014 CAPITAL IMPROVEMENT PROJECT DETAIL PUBLIC WORKS DEPARTMENT Project Name: Funding Source Justification: 1/4 round Swale Rehab Project Descri tion: Stormwater Utility Fund 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: FY 08-09 $350,000 Operating Impact: $0 Project FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Total $350,000 $350,000 $350,000 $350,000 $350,000 $2,100,000 $0 $0 $0 $0 $0 $0 Project Name: Funding SourcE Justification: Side Yard Ditch Project Descri tion: Stormwater This will allow stormwater to i e side and ditches as needed in This will allow for reduced maintenance on side yard ditches as no mowing will be required thereby reducing the cost of the citys mowing contractor. Project Costs: FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 $0 $0 $0 $250,000 $250,000 $250,000 Operating Impact: $0 $0 $0 $0 $0 $0 Project Total $750,000 $0 204 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2009-2014 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS GOLF COURSE Project Description FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 Total New Clubhouse $ - $ - $ - $ - $1,200,000 $ - $ 1,200,000 Department Total 205 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2009-2014 CAPITAL IMPROVEMENT PROJECT DETAIL GOLF COURSE Project Name: Funding Source: Justification: New Club House Project Description: Golf Debt The estimated amount of $1,200,000 includes engineering plans, removal of existing building, the temporary facility, and all aspects o new construction. e cost of renovating existing golf shop, offices and restrooms and adding additional 1600 square feet the existing building is not cost effective due to several reasons including plumbing and electrical ues, frame construction and evidence of termites and air conditioning issues. Staff recommends this eject to construct a new club house be considered for after the Golf Course Bonds are paid off. Project Costs: FY 08-09 $0 Operating Impact: $0 FY 09-10 $0 $0 FY 10-11 FY 11-12 FY 12-13 $0 $0 $1,200,000 $0 $0 $0 Project FY 13-14 Total $0 $1,200,000 $0 $0 206 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2009-2014 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS AIRPORT Project Description FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 Total Construct Hangers 1,450,000 1,150,000 1,400,000 - - - 4,000,000 Master Plan Update - - 300,000 - - - 300,000 Construct Taxiway "C" - - - 2,325,000 - - 2,325,000 Prof. Services T/W "C" - - - 157,894 - - 157,894 Construct Access Road - - - 800,000 - - 800,000 I~-. • $1,450,000 $],150,000 $1,700,000 $3,282,894 $ - $ - $ 7,582,894 207 Project Name: Funding Source: Justification: Construct Han ars Project Descri tion: FDOT $1,160,000 Airport Match $290,000 Build additional hangar on east side of airfield. Additonal aviation facility required for anticipated growth. Project Costs: Project FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Total $1,450,000 $0 $0 $0 $0 $0 $1,450,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: Construct Han ars Project Descri tion: FDOT $920,000 Contribution $230,000 Build additional hangar on east side of airfield. Additonal aviation facility required for anticipated growth. Project Costs: Project FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Total $0 $1,150,000 $0 $0 $0 $0 $1,150,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 208 Project Name: Funding Source: JustiFication: Construct Han ars Project Descri tion: FDOT $1,120,000 Contribution $280,000 Build additional hangar on east side of airfield. Additonal aviation facility required for anticipated growth. Project Costs: Project FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Total $0 $0 $1,400,000 $0 $0 $0 $1,400,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: Master Plan U date Project Descri tion: FAA $285,000 Airport Match $15,000 Master Plan Update Last master plan completed in 2002 with update completed in 2008. Numerous infrastructure require periodic master plan updating. Project Costs: FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 $0 $0 $300,000 $0 $0 $0 Operating Impact: $0 $0 $0 $0 $0 $0 Project Total $300,000 $0 209 Project Name: Funding Source: Justification: Construct Taxiwa "C" Project Descri tion: FAA $2,250,000 Taxiway "C" construction paralleling runway 4/22 FDOT $37,500 Airport Match $37,500 Increased traffic requires parallel taxiway to enhance safety separation. Project Costs: Project FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Total $0 $0 $0 $2,325,000 $0 $0 $2,325,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification Prof. Services Taxiwa "C" Project Descri tion: FAA $150,000 Engineering services for taxiway "C" construction. FDOT $3,947 Airport Match $3,947 Planning and engineering services required for taxiway "C" project. Project Costs: FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 $0 $0 $0 $157,894 $0 $0 Operating Impact: $0 $0 $0 $0 $0 $0 Project Total $157,894 $0 210 Project Name: Funding Source Justification: Construct Access Road Project Descri tion: FDOT $640,000 Airport Match $160,000 Construct access road on west side of field. Access road necessary to develop north infield and industrial park. Project Costs: FY 08-09 FY 09-10 FY 10-11 FY 11-12 $0 $0 $0 $800,000 Operating Impact: $0 $0 $0 $0 Project FY 12-13 FY 13-14 Total $0 $0 $800,000 $0 $0 $0 211 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2009-2014 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS CEMETERY TRUST FUND Project Description FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 Total Realign Road $ 50,000 $ - $ - $ - $ - $ - ~~ Department Total 212 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2009-2014 CAPITAL IMPROVEMENT PROJECT DETAIL CEMETERY TRUST FUND Project Name: Funding Source: Justification: Project Costs: FY 08-09 $50,000 Realign Road Project Description: Cemetery Trust Fund Realign the South Paved Road in the Cemetery 120' x 11" The current roadway is over existing grave spaces. Operating Impact: $0 Project FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 12-13 Total $0 $0 $0 $0 $0 $50,000 $0 $0 $0 $0 $0 $0 213 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET CITY OF .k,, .-~-~--~.~ `~~ ~~ _ ~~ o ,~ HOME OF PELICAN ISLAND This Page Intentionally Left Blank 214 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 2.9917 2009 3.3646 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 $4,306,213 $4,537,100 $4,634,338 $4,219,458 Estimated Estimated 215 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 $280,000 $30,090 4/2003 $585,000 $252,869 11/2003 $255,000 $185,135 12/2003 $135,000 $60,088 8/1998 $243,986 $56,014 1 498 986 5 4196 216 F'Y 2008-09 Total Debt Service $310,090 $837,869 $440,13 5 $195,088 $300,000 2 083 182 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 10/01/2008 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 870,000 $54,935 $924,935 $924,935 217 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 10/01/2008 $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 $6,840,000 $1,521,347.60 $8,361,347.60 $8,361,347.60 218 CITY OF SEBASTIAN. FLORIDA 2008/2009 ANNUAL BUDGETI SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE -CONTINUED $5,630,000 Stormwater Utility Revenue Bonds, Series 2003 Date Princi al Interest Total Fiscal Year Total 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 $4,570,000 $1,579,542.50 $6,149,542.50 $6,149,542.50 219 CITY OF SEBASTIAN, FLORIDA 2008/2009 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 10/01/2008 $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 $199,800.00 $192,400.00 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 $1,605,000 $362,112.50 $1,967,112.50 $1,967,112.50 220 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE -CONTINUED $3,268,890 Paving Improvements Promissory Notes Date Princi al Interest Total Fiscal Year Total 02/27/2009 $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 $1,333,399.87 $166,600.13 $1,500,000.00 $1,500,000.00 221 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET SCHEDULE FOUR LEASE PAYMENTS SCHEDULE Lease Description FI' 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 Business-type Activities: Golf Carts Operating Lease $71,820.48 $132,074.92 $0.00 $0.00 $0.00 Airport Land Lease $175,000.00 $175,000.00 $250,000.00 $250,000.00 $250,000.00 Total Business-type Activities Annual Lease Payments $175,000.00 $175,000.00 $250,000.00 $250,000.00 $250,000.00 222 DEPARTMENT 2008-09 2009-10 2010-11 2011-12 2012-13 2013x4 TOTAL GENERAL FUND 010021 MANAGEMENT INFO SERVICES $ 25,000 $ 104,157 $ 1,557 $ - $ - $ - $ 130,714 010040 POLICE SPECIAL OPERATIONS 20,600 15,000 - - - - 35,600 010047 POLICE DETECTIVE DNISION 5,000 3,000 - - - - 8,000 010049 POLICE DISPATCH DNISION 10,000 - - - - - 10,000 010051 ENGINEERING 6,500 - - - - - 6,500 010052 ROADS AND DRAINAGE - 55,000 - 25,000 25,000 25,000 130,000 010053 STORM WATER UTILITY DNISION - - ] 50,000 - - - 150,000 010054 GARAGE 3,500 30,000 - - - - 33,500 010059 CEMETERY 10,800 47,000 - - - - 57,800 TOTAL GENERAL FUND $ 81,400 $ 254,157 $ 151,557 $ 25,000 $ 25,000 $ 25,000 $ 562,114 GOLF COURSE FUND 410120 GOLF COURSE GREENS $ 11,750 $ 45,000 $ 20,000 $ 24,000 $ 20,000 $ - $ 120,750 410130 GOLF COURSE CARTS 7,000 - 2,500 - - - 9,500 TOTAL GOLF COURSE FUND $ 18,750 $ 45,000 $ 22,500 $ 24,000 $ 20,000 $ - $ 130,250 TOTAL ALL FUNDS $ 100,150 $ 299,157 $ 174,057 $ 49,000 $ 45,000 $ 25,000 $ 692,364 223 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET: SCHEDULE SIX SIX YEAR SCHEDULE OF CAPITAL OUTLAY REQUESTS EXPENDITURES PER FISCAL YEAR DEPARTMENT 2008-09 2009-10 2010-11 2011-12 2012-13 2012-13 TOTAL 010021 MIS Fiber installation $ - $ 5,000 $ - $ - $ - $ - $ 5,000 Servers and NAS replacement 10,000 10,000 - - - - 20,000 Network GB switches - 10,000 - - - - 10,000 Replace City Hall UPS Battery 5,000 - - - - - 5,000 911 System Mapping 10,000 - - - - - 10,000 40 Portable HD for PD Mobile - 4,000 - - - - 4,000 Update Backup Software - 18,600 - - - - 18,600 Symantec Ghost Suite 2 - 5,000 - - - - 5,000 Automation for CH25 Broadcast - 50,000 - - - - 50,000 Enterprise Servere Imaging - 1,557 1,55 - - - 3,114 $ 25,000 $ 104,157 $ 1,557 $ - $ - $ - $ 130,714 POLICE DEPARMENT 010040 PD SPECIAL OPERATIONS Taser $ 1,100 $ - $ - $ - $ - $ - $ 1,100 Tactical Vest (13) 19,500 - - - - - 19,500 Laptop Replacement - 15,000 - - - - 15,000 $ 20,600 $ 15,000 $ - $ - $ - $ - $ 35,600 010047 PD DETECTIVE DIVISION 2 Laptops & Docking Stations $ 5,000 $ - $ - $ - $ - $ - $ 5,000 Electric Wiring Device - 3,000 - - - - 3,000 $ 5,000 $ 3,000 $ - $ - $ - $ - $ 8,000 010049 PD DISPATCH DIVISION )11 Mapping $ 10,000 $ - $ - $ - $ - $ - $ 10,000 $ 10,000 $ - $ - $ - $ - $ - $ 10,000 010051 ENGINEERING Sign Shop plotter $ 4,500 $ - $ - $ - S - $ - $ 4,500 Topcon Laser 2,000 - - - - - 2,000 $ 6,500 $ - $ - $ - $ - $ - $ 6,500 224 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGE SCHEDULE SIX SIX YEAR SCHEDULE OF CAPITAL OUTLAY REQUESTS -CONTINUED EXPENDITURES PER FISCAL YEAR 2008-09 2009-10 2010-11 2011-12 2012-13 2012-13 TOTAL 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 UTILITY DIVISION Excavator $ - $ - $ 150,000 $ - $ - $ - $ 150,000 $ - $ - $ 150,000 $ - $ - $ - $ 150,000 010054 GARAGE Modis engine analyzer Car lift Truck lift 010059 CEMETERY Scissor jack Redo Portion of North Fence Block wall TOTAL GENERAL FUND $ 3,500 $ - $ - $ - $ - $ - $ 3,500 - 10,000 - - - - 10,000 - 20,000 - - - - 20,000 $ 3,500 $ 30,000 $ - $ - $ - $ - $ 33,500 $ 8,300 $ - $ - $ - $ - $ - 8,300 2,500 - - - . - - 2,500 - 47,000 - - - - 47,000 $ 10,800 $ 47,000 $ - $ - $ - $ - $ 57,800 $ 81,400 $ 254,157 $ 151,557 $ 25,000 $ 25,000 $ 25,000 $ 562,114 225 1CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET SCHEDULE SIX SIX YEAR SCHEDULE OF CAPITAL OUTLAY REQUESTS -CONTINUED MUNCIPAL GOLF COURSE EXPENDITURES PER FISCAL YEAR 410120 GC GREENS 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 TOTAL Sand pro $ - $ - $ - $ - $ 10,000 $ - 10,000 Tractor - - - - 10,000 - 10,000 Rough & fairway units - 45,000 - - - - 45,000 Rotary Mower - - 20,000 - - - 20,000 Greens mower - - - 24,000 - - 24,000 Top Dresser 6,500 - - - - - 6,500 Mig Welder 1,500 - - - - - 1,500 50 hp Vertical Turbine Motor 3,750 - - - - - 3,750 $ 11,750 $ 45,000 $ 20,000 $ 24,000 $ 20,000 $ - $ 120,750 410130 GC GOLF CARTS Range Ball Washer $ 3,000 $ - $ - $ - $ - $ - $ 3,000 Electric 6500 Range Machine 4,000 - - - - - 4,000 3 Gang Range Picker - - 2,500 - - - 2,500 $ 7,000 $ - $ 2,500 $ - $ - $ - $ 9,500 TOTAL GOLF COURSE FUn $ 18,750 $ 45,000 $ 22,500 $ 24,000 $ 20,000 $ - $ 130,250 TOTAL ALL FUNDS $ 100,150 $ 299,157 $ 174,057 $ 49,000 $ 45,000 $ 25,000 $ 692,364 226 ~~CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGETI` SCHEDULE SEVEN GLOSSARY This is a glossary of terms commonly used at public meetings at which financial matters are discussed: Accrual -Recognition of changes in economic resources as soon as the underlying event or transaction occurs, as opposed to when cash is received or spent. 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". Capital Proiect Fund - A governmental Fund used to account for the acquisition and construction of major capital facilities other than those fmanced 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. 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 which is 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. CAFR -Comprehensive Annual Financial Report 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. ContinEency 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. 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. 227 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGE 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 funds 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 rrzuch 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. Milla~e Rate - A rate expressed in thousands. As used with ad valorem (property) taxes, the rate expresses the dollar of tax per one thousand dollars 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 Projected 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. 228 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET 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. Trust Fund - A Fund used to account for assets held in a trustee capacity or as an agent for individuals, private organizations or other governmental units. 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 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. Working Capital -Excess of current assets including cash- on-hand equivalents over current liabilities that can be used to satisfy cash flow needs. adjustments to prevent a deficit. Under budget in expenses means that actual expenses are less than the budget. 229 CITY OF SEBASTIAN, FLORIDA 2008/2009 ANNUAL BUDGET GTY OF l +MM~FL ~ HOME OF PELICAN ISLAND This Page Intentionally Left Blank 230