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HomeMy WebLinkAboutAnnual 09-10 Budget -ApprovedSally A. Maio, MMC City Clerk Debra Krueger Administrative Services Director Wayne Eseltine Building Official Greg Gardner Golf Operations Director Jim Hill Vice -Mayor Dale I. Simchick Council Member CITY COUNCIL Richard H. Gillmor Mayor CITY OF SEBASTIAN FLORIDA Andrea B. Coy Council Member Eugene Wolff Council Member ANNUAL BUDGET FISCAL YEAR 2009 -2010 CITY MANAGEMENT Al Minner City Manager DEPARTMENT HEADS Kenneth W. Killgore Finance Director Michelle Morris Police Chief Rebecca Grohall Growth Management Director Robert Ginsburg City Attorney Jerry Converse Public Works Director Joseph Griffin Airport Manager Frank Lasardo MIS Director G GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Sebastian Florida For the Fiscal Year Beginning October 1, 2008 400 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, 2008. 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 2009 -2010 ANNUAL BUDGET HOW TO READ THE BUDGET BUDGET MESSAGE City Manager's Letter of Transmittal CML -1 BUDGET OVERVIEW Community Profile Total Budget Summary Summary of Revenues Summary of Appropriations General Fund Appropriation Comparison by Department/Division General Fund Appropriation Comparison by Category Total Budget Comparison by Fund Fund Balance Comparison and Projected Changes Personnel Summary by Department/Division Debt Obligations 1 4 6 12 13 14 15 16 17 19 POLICIES Mission Statement 21 Financial Policies 22 Financial Accounting Structure 31 Organizational Chart 35 Budget Calendar 36 Budget Process 37 BUDGET DETAIL General Fund 39 General Fund Department Budgets: City Council 49 City Manager 53 City Clerk 57 City Attorney 61 Administrative Services 65 Management Information Systems 73 Growth Management 77 Police Department: Consolidated Budget for all Divisions And Units 81 Administration 83 Operations 87 Detective 91 Dispatch 95 Code Enforcement 99 TABLE OF CONTENTS Page Page Engineering 103 Public Works: Roads and Maintenance 107 Stormwater Utility 111 Central Garage 115 Parks and Recreation 119 Cemetery 123 Facilities Maintenance 127 Non departmental 131 Special Revenue Funds Special Revenue Funds Summary 133 Local Option Gas Tax (LOGT) 134 Discretionary Sales Tax (DST) 136 Recreation Impact Fee Fund 138 Stormwater Utility Fund 139 Law Enforcement Forfeiture Fund 140 Community Redevelopment Agency 142 Debt Service Funds Discretionary Sales Tax Surtax Revenue Bonds 146 Stormwater Utility Revenue Bonds 147 Capital Project Funds Capital Improvement Fund Introduction 149 Capital Improvement Fund Revenues by Source and Use of Funds 150 Capital Improvements by Project Funding Source 152 Capital Improvement Project Detail 153 Enterprise Funds Golf Course Fund 157 Administration Division 159 Greens Division 163 Carts Division 166 Airport Fund 169 Building Department 175 CAPITAL IMPROVEMENT PROGRAM 181 SCHEDULES Schedule One Summary of Millage Rates and Tax Collections 207 Schedule Two Long -term Debt Service Detail 208 Schedule Three Debt Service Payment Schedule 209 Schedule Four Lease Payment Schedule 214 Schedule Five Six Year Capital Outlay Summary 215 Schedule Six Six Year Capital Outlay Request 216 Schedule Seven Glossary 218 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2009 -2010 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 2009/10 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 a long range capital improvement plan. The plan describes planned capital improvement projects and funding sources for Fiscal Year 2010 -2015. 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. i September 24, 2009 CRY OF HOME OF PELICAN ISLAND 1225 MAIN STREET SEBASTIAN, FLORIDA 32958 TELEPHONE: (772) 589 -5330 FAX (772) 589 -5570 The Honorable Mayor Richard H. Gilmore and City Council City of Sebastian 1225 Main Street, City Hall Sebastian, Florida, USA Re: Fiscal Year 2010 Budget Letter of Transmittal Dear Mayor Gilmore and City Council Members: In compliance with provisions of the City Charter and State of Florida Statutes, I am pleased to submit the Fiscal Year 2009/10 Budget. Total appropriations for all City Funds are $23,882,000, as compared to the $25,719,222 that was initially appropriated last year. We recognized quite early that FY 2010 would be another difficult budget year. On March 3, 2009, I submitted a preliminary budget report establishing our primary goals as we began preparing the proposed budget and outlining a number of budget relief measures that might need to be taken to generate savings and bring the General Fund budget into balance. With the limited information available to us at that time, we were forecasting a difference between General Fund revenues and expenses of over one million dollars. Shortly after submitting the report, I conducted meetings with all the employees to share this information and alert them that the financial forecast suggested that we would be forced to make some very difficult decisions over the coming months. The City Council appointed Budget Review Committee conducted a series of meetings this year. Much of their time was devoted to discussion about expectations about when we might recover from the economic downturn. Generally, it was evident that the City would be better served by not relying on a turn around happening very soon. The data available seemed to indicate that we might still see substantial reductions in property values and sales taxes, at least for another budget cycle. Even then, it appears that when growth returns, it will be at a slow pace. In preparing the budget, the primary goals were to avoid (1) ad valorem tax increases; (2) excessive reserve spending; and, (3) reductions in the City's workforce. Ten budget relief measures were outlined. As these were vented and discussed further, four of these were ultimately withdrawn from further consideration. These were recommendations to consider (1) temporarily suspend contributions to the Community Redevelopment Agency (CRA); (2) attempting to freeze the contractually approved wages for members of the Police Benevolent Association union members; (3) reducing contributions to the employee's pension plans from 9% to 8% and; (4) modifying the benefits provided by the employee health insurance plan. The budget relief measures that were incorporated into the proposed budget in some manner included (1) reducing operating expense accounts; (2) freezing this year's cost of living pay adjustments for management and supervisors with annual earnings more than $70,000; (3) freezing salaries for management and supervisors for the coming fiscal year; (4) continuing with a part -time City Attorney; (5) bargaining for no wage increases for the unionized general employees; and (6) using furlough days. As we proceeded through the budget preparation process, we stayed alert to actions that could improve our situation. We also examined our operations and evaluated personnel changes that could be made to reduce costs. From this, we determined to disband the Engineering Department and consolidate Finance and Human Resources into an Administrative Services Department. This resulted in the layoff of the City Engineer and two positions in the Finance Department. Also, there were three retirements during the year that resulted in vacancies which were not replaced. Another important aspect was that group health insurance premiums were held the same and workers compensation insurance premiums were reduced. Comparing the budgeted accounts for General Fund salaries and benefits to the amounts appropriated this past year, we managed a $642,246 reduction and this helped significantly in getting General fund expenditures down to an affordable level. In addition, other operating accounts were closely analyzed and in comparison we have budgeted $304,052 Tess than the amounts appropriated last year. Contributing factors to reducing the operating accounts were a 5% reduction in audit fees, a reduction in liability insurance premiums, limiting travel and training, savings by rebidding contract mowing services, and reductions in gas and oil accounts. With many of these accounts budgeted at a minimum amount, it is recognized that budget adjustments may have to be done during the year. However, we believe this strategy motivates us to minimize spending and to try and stay within allocated amounts. Knowing the economic downturn has also been difficult on the taxpayers, we wanted to minimize their taxes as much as possible but had to weigh this against our fiduciary responsibility to insure the City financial position remains sound. The regulations enacted by the State limiting our options for adjusting the tax millage with only a majority vote in future years was also important in our determination of this year's tax millage. With this, there is a cap on the amount the City may increase ad valorem taxes tied 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. Those limitations are expected to eventually place the City Council in a position of choosing between major reductions in service levels or voting for extraordinary increases in the tax rate. Enacting a low tax rate now lowers the base on which future year increases are calculated and accelerates the point at which they will have to choose between those two undesirable options. As was explained during the Budget workshop and public hearings, we feel this is the last year that keeping the same millage will be realistically possible. The proposed General Fund Budget is balanced this year by using a small portion of accumulated cash reserves. Cash reserves exceed five million dollars but we want to avoid the trap of relying on these monies to support on -going operating costs. The amount required to be used doubles the following year and will quickly compound the problem. That said, with the difficult decisions already made to get this year's expenditures to within $84,021 of projected revenues, we think using that amount of cash reserves is acceptable for this year. We will want to stay focused on finding additional areas where on -going spending can be reduced but using this amount of cash reserves is not that troubling. The proposed millage is the same 3.3456 rate as levied last year. Proceeds are budgeted at $3,694,546, which because of reductions in taxable values will be $499,256 less tax revenue than received last year. The rate that would generate the same tax revenue as last year was calculated to be 3.8038. According to State Statutes, this rate is referred to as the "rolled -back rate" because it was instituted at a time when it was presumed that taxable values would always increase each year and the millage could be lowered such that tax revenues would be the same. With properties declining in value, most taxpayers will see a reduction in their City taxes. The table below summarizes the change in taxable values from last year: Percent Amount Change FY2009 Taxable Value $1,319,502,616 Revised Assessed Values ($162,713,979) (12.33 New Construction and Additions $5,632,490 .43% FY2010 Taxable Value $1,162,421,127 (11.90 Ad Valorem tax revenue comprises 36.8% of the total General Fund budgeted sources and is the largest source of revenue for the City General Fund. This percentage has dropped substantially since 2007, as shown on the following table: Fiscal Year Total Revenues Ad Valorem Taxes of General Fund 2007 11,263,600 4,527,671 40.2% 2008 11,154,578 4,634,338 41.6% 2009 10,636,235 4,193,802 39.4% 2010 10,044,943 3,694,546 36.8% Built into this budget are several provisions that are of some concern. It should be realized that with the reductions in operating account budgets, there is little slack for any unexpected increases in charges. Rapidly increasing gasoline prices or unforeseen equipment repairs for instance, could require a budget adjustment. This budget continues to defer vehicle and equipment replacements, while also expecting departments to hold down expenditures for maintenance. We know this can not be done indefinitely. We also know that the minimal investment being made to training will have negative consequences over an extended time period. Over the past few years, we have critically examined staffing for each department and have eliminated a number of positions, either by layoffs, early retirement incentives or normal attrition. This has left most departments with minimal staffing available to provide the current level of services and we have reached a point that further reductions will have consequences in this regard. The twelve mandatory employee furlough days effectively reduced salaries by about 5% but also magnifies the difficulty of having sufficient personnel to accomplish the same amount of work. It is our hope that the furlough days will be an interim measure that can be cancelled once a rebound in the economy occurs. 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 12.1% in taxable value: FY 2009 With 3.3456 Millage FY 2010 With 3.3456 Millage Taxable Value $200,000 $175,800 Homestead Exemption 50,000 50,000 Net Taxable Value $150,000 $125,800 Millage 3.3456 3.3456 Taxes $502 $421 Tax Savings $81 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 would not see all of the above savings. Although their assessed value may have decreased, they will see a small increase in taxable value because the law requires they be increased by the change in the consumer price index until their taxable value catches up with assessed value. 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. These are presented within the sections for each department. BUDGET CHALLENGES AND HIGHLIGHTS The Fiscal Year 2009 -2010 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 budget are as follows: Taxable values declined substantially again this year and although most taxpayers will see a tax reduction from this, the City was still pressured to lower the millage and provide even more relief due to the depressed economic environment. The difference in revenue from ad valorem taxes between the recommended 3.3456 millage levied last year and the "rolled- back" 3.8038 millage is $499,256. Therefore by keeping the same millage, the budget for General Fund was that much out of balance before the City even considered what could be done to reduce expenses. The slowing down of the economy has continued to reduce activity in the local housing market and building activity has been negligible. Sales tax revenues continue to decline without any expectation of seeing any sharp reversal of that trend. Limited replacements of vehicles and equipment will ultimately lead to higher maintenance costs. Employees are being required to do more with less, while wages are being frozen, training funds are being cut, insurance benefits are being identified as further budget cutting measures and furlough days are reducing their paychecks. About 76.5% of the total proposed General Fund budget is personnel costs. Salary increases are governed by the Public Employees Association (PEA) and the Police Benevolent Association (PBA) union contracts, as well as management benefits package for exempt employees. Group health insurance is scheduled to stay the same because of claims experience, which has recently been favorable. Premiums for workers compensation coverage were slightly reduced. Staff has incorporated the following measures to facilitate a balanced budget with no change from last year's tax millage and without using a significant amount of cash reserves: The recommended budget reflects the net reduction of eight General Fund full -time positions. Salaries for management and supervisors will not be increased. Wages for unionized general employees will not be increased. All employees will have to take twelve predetermined furlough days. City facilities will be closed for business those days, except for the Police Department and Golf Course. Other operating expense accounts in General Fund have been reduced by 8.85 leaving little flexibility for unexpected events or cost increases. Capital outlays have been minimized. As stated above, there is a city -wide net reduction of eight full -time positions. Two positions were budgeted for the City Attorney and are not needed due to contracting out those services; Two Finance positions were laid -off with the reorganization and creation of the Administrative Services Department; The Deputy Police Chief is presented as vacant due to the Deputy being promoted into the retiring Chief's position; The Engineering Department was disbanded with the City Engineer being laid off and three positions moved to Roads Maintenance and one to Stormwater; and there were two Roads Maintenance positions and one in Parks Recreation vacated as a result of retirements that are not being funded in FY 2009/10. The following table demonstrates the changes in staffing levels made to each department/division. Department/Division Actual FY 2006/2007 Actual FY 2007/2008 Actual FY 2008/2009 Recommended FY 2009/10 Increase/ (Decrease) F/T F/T F/T F/T P/T F/T P/T City Council 0 0 0 0 VI 0 0 0 0 0 0 0 0 0 0 ON 0 0 0 0 0 0 N M 0 0 0 0 City Manager 2 2.5 2.5 2.5 0 0 City Clerk 4 3 3 3 0 0 City Attorney 2 2 2 0 (2) 0 Administrative Services 0 0 0 5 5 0 Finance 5 5 5 0 (5) 0 Mgmt Information Svcs 3 3 3 3 0 0 Human Resources 3 3 2 0 (2) 0 Growth Management 5 5 5 5 0 0 Police Administration 10 9 9 6 (3) (8) Police Operations 29 29 30 30 0 (1) Police Detectives 7 6 6 8 2 9 Police Dispatch 9 9 9 9 0 0 Code Enforcement 3 2.5 2.5 2.5 0 0 Engineering 7 5 5 0 (5) (4) Roads Maintenance 11 10 10 12 2 0 Stormwater Utility 13 13 11 12 1 0 Central Garage 3 2 3 3 0 0 Parks Recreation 15 15 15 14 (1) 0 Cemetery 2 2 2 2 0 0 Facilities Maintenance 2 2 2 2 0 0 Golf Course Administration 3 3 3 3 0 (3) Golf Course Carts 0 0 0 0 0 6 Airport 3 3 3 3 0 0 Building Department 11 6 5 5 0 0 SUB- TOTALS 152 58 140 51 138 49 130 48 (8) (1) TOTALS 210 191 187 178 (9) RECOMMENDED FULL-TIME AND PART:TIME POSITIONS CAPITAL IMPROVEMENT PROGRAM On July 29, 2009, the City Council approved a six -year capital improvement program for Fiscal Year 2010 -2015. Staff has incorporated the plan into the proposed FY 2009 -10 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 1 /4 Round Swale Improvements Program (at an increased annual amount of $975,000 for FY 2009 -10); a $217,498 share of the $1,146,250 Powerline Road North project; a $250,000 share of the $750,000 Cavcor Parking Area project; additional landscaping for the Highway 512 medians, lights at the Barber Street Sports Complex; and relocation of the Public Works Garage. In the later years, there is $1,500,000 scheduled for improvements of the Barber /Schumann Intersection and funds allocated for sidewalk construction and work on road crossings and side yard piping. Local Option Gas Tax (LOGT) funds will continue to be applied to payment of the Paving Improvement Bank Note and for the costs of street lighting. $175,000 is budgeted in FY 2009 -10 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 LOGT 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. Recreation Impact Fee balances are allocated for a Skate Park Office and Splash Park Canopy and will provide a $100,000 share of the $750,000 Cavcor Parking Area project. 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 -10 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: CML -5 Citywide Infrastructure Improvements Continuing implementation of the Sebastian Stormwater Utility Master Plan Capital Improvement Program as adopted by City Council in Fiscal Year 2003; Construction of the Powerline Road North roadway will provide a north to south route and relieve traffic on other routes; Continuation of the Street Resurfacing Program; Continuation of the sidewalk installation program; Continuation of the stormwater 1 /4 round swale rehabilitation program; Improvements will be made to the Cavcor property; and 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). 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; 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. 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 several 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 the information shown in the table below and in CHART I that follows. General Fund Expenditures Per Capita Amended Proposed Actual Actual Actual Actual Actual Actual Actual Budget Budget Fiscal Year 2002 2003 2004 2005 2006 2007 2008 2009 2010 General Fund Expenditures (in millions) 7.709 8.88 10.336 12.906 12.82 12.08 11.78 11.87 10.89 Population(1) 17,167 18,425 19,365 20,048 21,666 22,426 22,924 22,924 22,924 Percent Change from Prior Year N/A 7.3% 5.1% 3.5% 8.1% 3.5% 2.2% 2.2% 0.0% Expenditures Per Capita (2) $449 $482 $532 $644 $512 $539 $514 $518 $475 Percent Change from Prior Year N/A 7.3% 10.4% 21.0% -20.4% 5.2% -4.6% -3.9% -8.3% (1) Population figures for Fiscal Year 2009 and 2010 are projected the same as 2008. (2) The higher expenditure per capita in FY 2005 is due to post hurricane clean up and repairs. CML -6 CHART 1 $700 $600 $500 $400 $300 $200 $100 $0 General Fund Expenditures Per Capita 2002 2003 2004 2005 2006 2007 2008 2009 2010 Another important consideration involves strict attention to the cost of personal services from year to year. The comparison of General Fund personnel costs to total General Fund operating expenditures for the past several years is shown in the following table and in CHART 11. The percentage of General Fund personnel costs to the total General Fund operating expenditures actually shows a declining pattern from FY 2003 to FY 2006. 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 2007 to FY 2009 are mainly due to pay and benefits increases. Although, pay freezes and lay -offs have reduced personnel costs for FY 2010, reductions to the other budgeted accounts resulted in a slight increase to the percentage for that year. Comparison of General Fund Personnel Costs to Total General Fund Expenditures Total Fiscal Personnel General Fund Year Costs Expenditures Percentage 2002 Actual $5,766,002 $7,709,304 74.79% 2003 Actual $6,728,449 $8,880,822 75.76% 2004 Actual $7,544,709 $10,443,026 72.25% 2005 Actual $8,261,416 $12,906,248 64.01% 2006 Actual (1) $7,532,331 $12,234,243 61.57% 2007 Actual $8,524,464 $12,079,796 70.57% 2008 Actual $8,728,170 $11,776,193 74.12% 2009 Budgeted $8,973,291 $11,871,515 75.59% 2010 Proposed $8,331,045 $10,893,852 76.47% (1) The lower personnel costs is caused by the separation of Building Department from the General fund at the beginning of FY 2006. CHART 11 Comparison of General Fund Personnel Costs to Total General Fund Expenditures $15 $10 $5 $0 2002 2003 2004 2005 2006 2007 2008 2009 Fiscal Year O Total Expenditures 0 Personnel Costs 2010 CML -7 A significant factor continuously examined by the administration is full -time employees per thousand in population. A few years ago, the City 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 in population. This is illustrated in Chart III. CHART III 10.0 0.0 Full -time Employees per Thousand Population 8.0 6.0 4.0 2.0 T 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Fiscal Year 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 2009 information is based on projections.) As required by the adopted financial policies, the General Fund unreserved fund balance is required to 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 0 10 5 Comparison of General Fund Undesignated Fund Balance to General Fund Total Expenditures 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Undesignated Fund Balance 0 Total Expenditures CML -8 CHART V 50.0% 40.0% 30.0% 20.0% 10.0% 0.0% Percentage of General Fund Undesignated Fund Balance to General Fund Total Expenditures ._Z 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 BUDGET BY FUNCTION Economic Environment As reported by the University of Florida Bureau of Economic and Business Research, 2008 Estimates of Population, the City's population is 22,924. This was a 2.22% increase over the prior year. Sebastian is approaching an approximate "build -out" rate of 60 However, residential and commercial development for the past few years has continued to be at a very slow rate. This is reflective of economic conditions on a State and Nationwide 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 a number of grants to local businesses. Also, CRA funding was used along with significant Grant funding to reroute Riverfront Drive and make improvements to the boat launching and parking facilities at the intersection of Main Street. That project was a tremendous improvement to the area and created a beautifully landscaped centerpiece in the downtown area. The CRA website http: /www.cityofsebastian.orq /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 worked closely with the Office of the City Manager and Sebastian Municipal Airport to develop guidelines identifying the uses and aesthetics of new development, which were approved and adopted by the City Council in FY 2008. 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. Recently, the City Council voted to place billboards advertisements at some key locations along Interstate 95, in hopes of attracting attention to the City's amenities. In addition, the City Council approved holding a referendum for the approval of an economic incentive plan that is focused on attracting enterprises that will create jobs. 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 seven 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 CML -9 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 is expecting final reports for 2009 too show a slight increases in certain crimes including assaults and burglaries and decreases in larceny and juvenile arrest. There were no homicides in 2008 and so far in 2009. Statistics include Sebastian's clearance of 23 of the 68 cases that were assigned, so far this year. In addition, 105 adult and 16 juvenile arrest have been made. Transportation The City continues working on a Tong -term planning, modeling, study, and coordination with the MPO of Indian River County regarding prospective future capital improvements. Some long -range goals consist of examining the potential for intersection improvements at the Barber Street/Schumann intersection and future development of North Powerline Road. Each of these projects offers ways to promote and encourage better traffic flows in and around Sebastian. North Powerline Road is currently under design by Masteller /Moler Engineering. Recent transportation improvements include the renovation of Easy Street and the new pedestrian /bicycle bridges. Public Works continues working on the sidewalk installation and asphalt paving /resurfacing of existing City streets as funding permits. The largest road improvement project scheduled for commencement in December 2009 will be the Barber Street Renovation Project which aims to resurface and rebuild Barber Street between Sebastian Boulevard and Schumann Drive. In conjunction with the Florida Department of Transportation, $2,000,000 was awarded for this project by the American Recovery and Reinvestment Act of 2009. 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. 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. Recent successes include the luring of LoPresti Aviation to a new 15,000 square foot hanger and 1,500 square feet of administrative space funded, in part, by the FDOT. LoPresti Aviation accounts for 25 new jobs at the airport. In addition, Airport staff continues to market the Administrative Building as a business incubator. Scheduled for consideration is an aviation insurance company that will provide another 7 jobs at the Airport facility. These activities have shown steady incremental progress toward airport self sustainability, along with complementing the character and progress for the City's economic development plan. Physical Environment In response to the need to comprehensively address and implement Tong -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 long- awaited Collier Creek Dredging project was started this past year and is well underway utilizing these funds. CML -10 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. 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 more consistently maintained ditches and swales and reduces swale drainage complaints. Favorable bids on the ditch and swale mowing contract allowed us to reduce the amount budgeted to $225,000, which is substantially less than this past year. This brought stormwater maintenance to a $1.29 million dollar budget funded 57% by General Fund revenues and 43% by stormwater assessments. The City is continuing the 1 /4 round swale rehabilitation project and actually increasing annual funding to $975,000 for FY 2010. In addition to the contractual agreement with the contractor, the City also utilizes a crew of four stormwater employees to install rounds. 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 2010 for a Splash Park Canopy and Skate Park Office. Recreation Impact Fees up to $100,000 may also be used for a portion of the improvements planned for the Cavcor property. A lift station for Riverview Park and Baseball Field Lights are scheduled in FY 2011. New neighborhood parks are scheduled for FY 2012 and FY 2013. Summary The Proposed Fiscal Year 2010 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. The Fiscal Year 2010 Budget year has been more challenging than ever due to slowdown in community growth and substantial decline in taxable property values. The Sebastian Management Team managed to offer a number of expenditure reductions that made it possible to bring projected spending within the amount of anticipated revenues. In summary, the Fiscal Year 2010 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 2009 budget document. This is the fifth 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 newly formed Administrative Services 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 the City Council demands and the citizens enjoy. Respectfully submitted, Al inner City Manager CML -11 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET HOME OF PELICAN ISLAND This Page Intentionally Left Blank Education 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 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 estimated population of 22,924 living in an area of approximately 14.6 square miles. The City 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. The City 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 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET COMMUNITY PROFILE 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. The 2008 unemployment rate was 8.1% but as of May 2009 this has increased to 13.0 This high number indicates the current economic difficulties being experienced in the local area. 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 local economy is fueled by retirees and seasonal residents, citrus production and exports, healthcare and related services, residential construction, small service businesses and governmental and educational services. The area median age for 2007 was 48.4 and median household income for 2007 was $47,563 per U.S. Census Bureau. 1 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET Major employers in the County are shown below along with their approximate level of employment as of October 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 City of Vero Beach John's Island Indian River Estates Wal -Mart Sebastian River Medical Center Visiting Nurse Association CVS Warehouse/Distribution Grand Harbor Management Disney's Vero Beach Resort Dodgertown Complex St. Edwards School Sun Ag. Inc. Capt. Hiram's Restaurant Bar City of Sebastian Medical Data System Flight Safety International Novurania of America Industry /Product Government Government Health Care Food/Beverage Manufacturer Government Residential/Resort Retirement/Life Care Retail Health Care Health Care Distribution Developer Resort Hotel Convention/Sports Independent School Citrus, Agric. Restaurant/Resort Government Collection Agency Flight Instruction Manufacturing Source: Indian River County Chamber of Commerce 2 Number of Employees 2,295 1,706 1,671 1,104 1,063 561 475 442 404 380 348 325 312 301 293 237 235 219 212 188 155 120 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET Population /Growth The City of Sebastian has undergone significant growth in the last ten years. The City continues to remain as one of the fastest growing municipalities in Florida. In addition, Sebastian is approaching a point in its development evolution reflecting an approximate "build -out" rate of 60 The City continues to face challenges relative to growth management, as a tremendous ability to grow and develop, both in residential and commercially zoned areas of the community exist. With such dynamics, new commercial and industrial facilities will likely be proposed in response to respective market demands indicative of an expanding population. Accordingly, it becomes necessary to continue initiatives to facilitate long -range planning and growth management practices to help reflect and govern Sebastian's efforts to maintain and support its small town, good quality of life atmosphere. POPULATION PERCENTAGE INCREASE Increase from Year Population Prior Year 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% 2008 22,924 2.22% City of Sebastian Population 1990 to 2007 Source: University of Florida, Bureau of Economic and Business Research 3 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET The Fiscal Year 2009/10 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 budgets for new positions and new capital items. TOTAL BUDGET SUMMARY The annual budget for the City of Sebastian is divided into the following major components, which include all appropriations for the city. The total budget for Fiscal Year 2009/10 is $23,882,000. The major components include the following: Personal Services: This includes all the payroll cost for employees of the City, including overtime, part-time, temporary and all the related employee benefits. The budgeted amount for this fiscal year is $9,292,111. Operating Budget: The operating budget finances the contractual fees, supplies, utility billings, training/travel expenditures. The budgeted amount for this fiscal year is $4,045,453. Capital Budget: The Capital budget includes purchases of equipment, facilities and land, plus the construction of city facilities, such as roads, drainage, and parks projects. The budgeted amount for this fiscal year is $3,657,467. Debt Service Budget: The debt service budget funds scheduled debt service payments for city's long- term debts. The budgeted amount for this fiscal year is $2,096,579. Grants Budget: This includes payments to other individuals or organizations. $80,000 is appropriated in this fiscal year. Transfers Budget: These are made between budgeted funds and total $4,690,553 in this fiscal year. Contingency/Reserve: The contingency /reserve appropriations are made up of unappropriated fund balances and are available to cover emergency expenses or revenue shortages. These appropriations total $19,837 this fiscal year. The percentages of each component of the total budget are presented in the graph below. Grants 0.33% Debt Service 8.78% Capital 15.31% FY 2009/10 Total Appropriations Transfers 19.64% Reserves .08% Operating 16.94% Personal Services 38.91% 4 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET FY 2009/10 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 3,704,546 3,704,546 Sales and Use Taxes 3,136,500 3,136,500 Utility Service 2,474,668 2,474,668 Licenses and Permits 51,400 356,550 407,950 Intergovernmental Revenue 1,694,776 437,768 153,948 2,286,492 Charges For Services 289,147 1,832,569 2,121,716 Fines and Forfeitures 55,000 8,000 63,000 Franchise Fees 1,352,216 1,352,216 Stormwater Assessment 850,000 850,000 Recreation Impact Fees 33,000 33,000 Miscellaneous Revenue 423,190 134,509 1,120 99,748 658,567 TOTAL ESTIMATED REVENUES 10,044,943 4,599,777 1,120 153,948 2,288,867 17,088,655 Transfers -In (1) 764,888 1,474,109 2,531,444 4,770,441 Cash Balances Brought Forward 84,021 835,532 928,752 174,599 2,022,904 TOTAL ESTIMATED REVENUES, BALANCES AND TRANSFERS 10,893,852 5,435,309 1,475,229 3,614,144 2,463,466 23,882,000 EXPENDITURE /EXPENSES: General Government 2,976,618 300 750,000 3,726,918 Public Safety 4,647,459 385,000 489,334 5,521,793 Physical Environment 1,153,181 145,502 1,025,000 2,323,683 Transportation 1,100,399 293,000 1,354,144 366,086 3,113,629 Culture and Recreation 1,016,195 100,000 1,272,813 2,389,008 Debt Service 300,000 1,474,929 321,650 2,096,579 TOTAL EXPENDITURE/EXPENSES 10,893,852 738,502 1,475,229 3,614,144 2,449,883 19,171,610 Transfers -Out (1) 4,686,607 3,946 4,690,553 Increases to Cash Reserves 10,200 9,637 19,837 TOTAL EXPENDITURES /EXPENSES, TRANSFERS AND RESERVES 10,893,852 5,435,309 1,475,229 3,614,144 2,463,466 23,882,000 (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 2009/2010 ANNUAL BUDGET SUMMARY OF REVENUES Total funding available to the city in FY 2009/10 from all sources are estimated at $23,882,000. As illustrated in the graph below, tax revenues make up approximately 39.01% of total budgeted revenues. Tax revenues include ad valorem taxes, discretionary sales tax, and utility service tax. Intergovernmental revenues make up 9.57% of revenues. These are comprised of state shared revenues and federal grants, state grants, and local grants. Charges for services represent an additional 8.88% of revenues, and are generated mainly by the enterprise activities of the city. Taxes Licenses and Permits Intergovernmental Revenue Charges For Services Fines and Forfeitures Franchise Fees Stormwater Assessment Recreation Impact Fee Miscellaneous Revenue Total Operating revenues Debt Proceeds Transfers -In Cash Forward Total Revenues Miscellaneous 2.76% Recreation Impact Fee 0.14% Stormwater Assessment 3.54% City of Sebastian, Florida Total Budgeted Revenue by Sources FY 2009/10 Transfers -In 19.98% Cash Forward 8.47% Franchise Fees 5.66% Fines and Forfeitures 0.26% Charges For Services 8.88% Taxes 39.01% Licenses and Permits 1.71% Intergovernmental 9.57% The table presented below provides a summary of the changes in the FY 2009/10 revenues compared to the FY 2008/09 budget. Intergovernmental Revenue has declined .5% due to lower receipts from the State. Licenses and Permits have a decrease of 57.2% due to the slow down in construction activity. Franchise Fees has an increase of 16.0% based on trend analysis and Miscellaneous Revenue has a decrease of 125.7% due to reductions in investment income. Recreation Impact Fee projections have been reduced substantially to reflect current levels of collection. Transfers -In has a decrease of 39.5% due to a reduction in transfers for capital projects. Cash Forward has an increase of 14.9% due to higher amounts brought forward in the Capital Projects Funds. Actual FY 2005/06 9,930,614 1,465,193 2,812,235 1,996,103 77,776 1,253,748 819,287 383,985 686,946 19,425,887 Total Budgeted Revenue Actual Actual Budget Budget Increase Increase/ FY 2006/07 FY 2007/08 FY 2008/09 FY 2009/10 (Decrease) Decrease 10,001,876 1,500,000 2,594,077 2,058,688 72,513 1,106,698 834,039 124,874 1,810,399 10,000,771 508,866 2,799,142 2,140,741 65,246 1,199,762 810,944 32,825 652,434 6 10,219,302 698,923 2,299,529 2,379,319 67,600 1,159,947 820,000 100,000 1,478,568 9,315,714 407,950 2,286,492 2,121,716 63,000 1,352,216 850,000 33,000 658,567 (903,588) (290,973) (13,037) (257,603) (4,600) 192,269 30,000 (67,000) (820,001) -9.0% -57.2% -0.5% -12.0% -7.1% 16.0% 3.7% -204.1% 125.7% 20,103,164 18,210,731 19,223,188 17,088,655 (2,134,533) -11.7% 0.0% 4,921,652 4,511,741 7,886,519 6,043,521 4,770,441 (3,116,078) -39.5% 1,760,667 1,707,926 2,022,904 262,237 14.9% 24,347,539 24,614,905 27,857,917 26,974,635 23,882,000 (4,988,374) 17.9 %I 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 (CITY OF SEBASTIAN, FLORIDA 2009 /2010 ANNUAL BUDGET 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 2009/10 the City has budgeted at 95 or $3,694,546 for current ad valorem taxes. Ad valorem taxes, or property taxes, provide approximately 33.4% 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 2009/10. The FY 2009/10 property value shows a decrease of 12.0% from the previous year primarily due to 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 3.8038 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. In consideration of the economic downturn and the difficulties being experienced by the taxpayers, the recommended FY 2009/10 millage is the same 3.3456 as the prior year. A summary of the City's millage rates since 1986 is located in the schedule section of this document. City of Sebastian, Florida Ad Valorem Revenues `LO0 ri5) rL9 ti0 00 `L0 rLO ,�O 7 0 0 $2,000 $1,500 $1,000 $500 $0 0 City of Sebastian, Florida Taxable Property Values `L O0 0 `LO01' r19 0� O 00 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 2009/10, $1,287,283 is estimated to be received from this tax on electric service based on trend analysis. The Utility Services Tax revenues are recorded in the General Fund and they provide 22.4% of General Fund revenues. The graph below illustrates a steady increase in Utility Services Tax, which is population driven. 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 2009/10 is $1,056,008. 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 $1,750,000 $1,500,000 $1,250,000 $1,000,000 $750,000 $500,000 $250,000 $0 City of Sebastian, Florida Utility Services Tax o o o o o t), (0 o n o y o y o r y o o r y o y o y o y o o y o y o 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 a fifteen -year period. In November of 2002, an extension was approved by voter referendum to extend the Optional One -Cent Sales Tax another fifteen years until December 31, 2019. The tax funds are distributed to participating cities within the County on a percentage basis determined by the city's population. The City receives the monthly distribution approximately two months after the retail sales take place. For FY 2009/10, $2,460,000 is estimated to be received based on the trend analysis and the estimate provided by the Legislative Committee on Intergovernmental Relations (LCIR). The FY 2009/10 budget is projected only slightly above the estimate for FY 2008/09 in recognition of the economic slowdown. The Discretionary Sales Tax revenues are recorded in a special revenue fund. 8 CITY OF SEBASTIAN, FLORIDA 2009/2010 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. 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 amounts available for distribution are affected by changes in consumer driving patterns caused by variations in fuel costs and general economic conditions. For FY 2009/10 the revenue is projected to be $676,500. 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. FRANCHISE FEES 3,000,000 2,500,000 2,000,000 1,500,000 1 000,000 $500,000 City of Sebastian, Florida Discretionary Sales Tax $800,000 $600,000 $400,000 $200,000 $0 City of Sebastian, Florida Local Option Gas Tax 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 2009/10, $1,287,283 is budgeted as electric franchise fees revenues. 9 CITY OF SEBASTIAN, FLORIDA 2009/2010 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. INTERGOVERNMENTAL REVENUES Local Half -Cent Sales Tax $1,500,000 $1,250,000 $1,000,000 $750,000 $500,000 $250,000 $0 City of Sebastian, Florida Electric Franchise Fees 0 O O ff' 0 0 O O`� O O A 0 0 O 0 0 rL rL0 rL0 r L0 rL0 rL 0 r10 r r r ,10 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 2010 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. $2,000,000 $1,500,000 $1,000,000 $500,000 $0 City of Sebastian, Florida Local Half -Cent Sales Tax 000 e e 00 e e e 00 00 0 O0 0 0 O A r, 1 A q, A 1 A q, 1 q, A A 1, A A q, A Q F Q F Q F F F F F F 10 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 2010. Building Department revenues are continuously monitored; any adjustments to reflect economic changes can be made during the budget year, if need be. ASSESSMENT Stormwater Assessment Revenues City of Sebastian, Florida Building Permit Fees 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 0- 05 -16). This revenue source is used to provide a dedicated funding source for the purpose of managing the city's stormwater system, to prepare, construct and manage betterments and improvements to the stormwater system, to regulate the use of the stormwater system, and perform routine maintenance and minor improvements. Revenue estimate is based on actual residential ERU as of August 31st each year. For FY 2009/10, the revenue is estimated to be $850,000. This represents the same amount as FY 2008/09, 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 2009/2010 ANNUAL BUDGET The graph below illustrates collections of Stormwater Utility Fees, which are population driven. $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 City of Sebastian, Florida Stormwater Utility Fees 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 2008/09 with the expenditure budget for FY 2009/10. Total decrease of 8.24% for the General Fund reflects plans for 12 furlough days, no pay increases except for contractually committed increases for Police Officers, plus the layoffs that were done at the end of FY 2008/09. Two positions were reduced toward the end of that year in the Finance Department in conjunction with it being consolidated with Human Resources into a new Administrative Services Department. Also, the City Engineer and Engineering Intern Program were eliminated and the Deputy Police Chief was cut following her promotion into the retiring Police Chief position. Two more positions were eliminated as a result of early retirement buyouts. All these measures, as well as deferring non critical equipment replacements and limiting appropriations for operating and maintenance accounts were necessary to reduce appropriations down to an acceptable level. City Attorney decrease of 35.56% is attributable to savings from eliminating the full -time employee status and contracting for the necessary services. Administrative Services decrease of 14.85% is due to the consolidation of Finance and Human Resources and layoff of two positions. The Police Department has shifted personnel between divisions and due to the furlough day savings, the combination of all divisions reflects a 3.76% decrease. The Engineering Division was totally eliminated with layoffs and transfer of the remaining personnel and expenditures to the Roads and Maintenance and Stormwater Utility Divisions. The Roads and Maintenance Division increased due to the transfer of the remaining employees and expenditures from the Engineering Division. Growth Management increased 14.18% due to additional funding necessary for consultant work needed to complete the State required Evaluation and Appraisal Report. 12 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET Org Code Description 010001 City Council 35,222 010005 City Manager 211,746 010009 City Clerk 330,724 010010 City Attorney 186,376 010020 Administrative Services 599,357 010021 Management Information Svs 164,134 010041 Police Administration 857,052 010043 Police Operations 2,047,078 010047 Police Detective Division 653,199 010049 Police Dispatch Unit 349,953 010045 Code Enforcement Division 158,601 010051 Engineering 478,235 010052 Roads and Maintenance 914,404 010053 Stormwater Utility 1,771,907 010054 Garage 205,560 010056 Facilities Maintenance 192,216 010057 Parks and Recreation 973,894 010059 Cemetery 157,199 010080 Growth Management 257,040 010085 Building Department 580,923 010099 Non Departmental 1,690,329 Total General Fund Expenditures $12,815,149 Exhibit S -1 Appropriation Comparison by Department /Division General Fund FY 05/06 FY 06/07 Actual Actual FY 09/10 FY 07/08 FY 08/09 Adopted Increase Increase Actual Budget Budget (Decease) (Decrease) 56,167 50,101 54,065 52,117 (1,948) -3.60% 229,643 259,187 269,986 254,480 (15,506) -5.74% 368,020 272,331 297,087 296,444 (643) -0.22% 200,960 215,665 194,494 125,340 (69,154) 35.56% 591,086 660,776 578,543 492,658 (85,885) 14.85% 222,310 222,868 266,344 266,913 569 0.21% 1,092,905 978,191 973,434 542,347 (431,087) 44.29% 2,548,208 2,414,034 2,543,078 2,558,640 15,562 0.61% 736,917 730,737 666,962 922,437 255,475 38.30% 419,926 472,647 503,931 486,195 (17,736) -3.52% 188,122 155,213 141,614 137,840 (3,774) -2.66% 593,823 453,985 464,968 (464,968) 100.00% 687,631 739,238 790,037 888,638 98,601 12.48% 1,313,395 1,275,691 1,299,028 1,153,181 (145,847) 11.23% 283,884 158,370 210,111 211,761 1,650 0.79% 206,085 264,322 277,264 268,022 (9,242) -3.33% 1,022,993 1,100,415 1,112,395 1,016,195 (96,200) -8.65% 134,988 198,134 166,187 156,211 (9,976) -6.00% 379,193 382,516 382,856 437,156 54,300 14.18% N/A N/A N/A N/A N/A N/A 803,540 771,776 679,131 627,277 (51,854) 7.64% $12,079,796 11,776,197 $11,871,515 $10,893,852 (977,663) -8.24% 13 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET Exhibit S -2 compares the revised General Fund expenditure by category budget for FY 2009/10 with the current expenditures budget for FY 2008/09. Salaries and benefits category reflects a reduction of 7.16% due to reductions in personnel and plans for the twelve furlough days. Operating expenditures decreased 10.77% mainly due to reductions in operating and maintenance accounts, which reflects that departments will be limiting spending. Capital outlay reflects a 41.99% decrease mainly due to zero budgets for new capital outlay items and only minimal replacements. o Nothing is budgeted for Grants and Aids or Interfund Transfers Out. Exhibit S -2 Appropriation Comparison by Category General Fund FY 09/10 FY 05/06 FY 06/07 FY 07/08 FY 08/09 Adopted Increase Increase By Major Category Actual Actual Actual Budget Budget (Decease) (Decrease) Salaries and Benefits 7,967,683 8,524,464 8,728,170 8,973,291 8,331,045 (642,246) 7.16% Operating Expenditures 3,151,519 2,964,066 2,824,348 2,823,536 2,519,484 (304,052) 10.77% Capital Outlays 554,459 587,265 223,676 74,688 43,323 (31,365) 41.99% Grants and Aids 2,215 4,000 N/A Interfund Transfers Out 1,139,289 N/A Total 12,815,165 12,079,795 11,776,193 $11,871,515 $10,893,852 (977,663) -8.24% 14 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET Exhibit S -3 compares the revised total expenditure budget for FY 2009/10 with the approved expenditure budget by fund for FY 2008/09. Fund name Exhibit S -3 Total Budget Comparison by Fund FY 05/06 FY 06/07 FY 07/08 Actual Actual Actual FY 09/10 Expenditures/ Expenditures/ Expenditures/ FY 08/09 Adopted Increase Increase Expenses ELpises Expenses Budget Budget faceitsel Decrease General Fund 12,815,165 12,079,795 11,776,193 11,871,515 10,893,852 (977,663) -8.24% Special Revenue Funds Local Option Gas Tax 1,000,374 757,946 600,737 754,800 818,000 63,200 8.37% Discretionary Sales Tax 2,314,596 2,744,909 3,556,652 3,392,957 2,863,367 (529,590) 15.61% Recreation Impact Fee (I) 95,000 77,000 357,993 175,000 200,000 25,000 14.29% Stormwater Utility Fee 1,082,769 1,357,672 1,006,135 1,546,135 938,340 (607,795) 39.31% Law Enforcement Forfeiture Fund (2) 3,260 17,494 85 24,500 10,200 (14,300) 58.37% Riverfront CRA 68,602 905,502 853,911 599,092 605,402 6,310 1.05% Debt Service Funds Discretionary Sales Surtax Revenue Bonds 1,034,519 1,034,881 1,041,294 1,034,931 1,036,869 1,938 0.19% Stormwater Utility Revenue Bonds 437,848 438,148 441,748 441,010 438,360 (2,650) 0.60% Capital Project Funds (3) 1,049,080 10,715,737 5,392,666 4,035,000 3,614,144 (420,856) 10.43% Enterprise Funds Golf Course Fund (4) 1,648,302 1,658,110 1,655,520 1,785,677 1,585,913 (199,764) 11.19% Airport Fund (5) 384,852 620,223 724,246 408,560 388,219 (20,341) -4.98% Building Department (6) 931,522 868,735 594,039 536,207 489,334 (46,873) -8.74% Total All Funds 22,865,889 33,276,152 28,001,219 26,605,384 23,882,000 $(2,723,384) 10.24% (1) Recreation Impact Fee Fund increase due to amounts budgeted for capital projects. (2) Law Enforcement Forfeiture Fund decrease, as no appropriations are made in advance. (3) Capital Project Funds decrease due to reduction in amounts allocated for planned projects. (4) Golf Course Fund decreased primarily due to lowered property rental charge by Airport. (5) Airport Fund decrease due to lowered property rental charge to the Golf Course. (6) Building Department decrease reflects a reduction in administrative charges by General Fund. 15 Local Option Gas Tax $172,834 $226,792 $155,405 $705,006 ($818,000) $42,411 -72.7% Discretionary Sales Tax (3) $2,411,939 $1,404,945 $454,538 $2,510,445 ($2,863,367) $101,616 -77.6% Recreation Impact Fee (4) $1,325,089 $1,033,393 $913,393 $56,247 ($200,000) $769,640 -15.7% Stormwater Utility Fee Fund $1,161,570 $1,012,003 $336,270 $877,344 ($938,340) $275,274 -18.1% Law Enforcement Forfeiture Fund $24,206 $51,947 $46,647 $10,200 $0 $56,847 21.9% G.R.E.A.T Program Fund $892 $0 $0 $0 $0 $0 0.0% Riverfront CRA $355,965 $16,404 $638,242 $440,535 ($605,402) $473,375 -25.8% General Capital Project $2,821 $2,821 $0 $385,000 ($385,000) $0 0.0% Capital Improvements $657,050 $436,506 $330,022 $150,000 ($480,022) $0 100.0% Transportation Improvements $1,940,466 $2,797,157 $598,730 $1,017,498 ($1,616,228) $0 100.0% Stormwater Improvements $4,619,885 $5,039,510 $0 $975,000 ($975,000) $0 0.0% Golf Course Fund (5) $767,043 $542,988 $256,839 $1,528,398 ($1,585,913) $199,324 22.4% Airport Fund (6) $84,081 $10,346 $14,679 $388,219 ($378,582) ($5,042) -65.7% Building Department (7) $1,008,089 $795,913 $628,794 $372,250 ($489,334) $511,710 -18.6% Bonds $211,353 $338,906 $338,906 $1,036,869 ($1,036,869) $338,906 0.0% Stormwater Utility Revenue Bonds $20,541 $85,876 $85,876 $438,360 ($438,360) $85,876 0.0% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET 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. General Fund (2) Fund Name FUND BALANCE COMPARISON AND PROJECTED CHANGES Exhibit S -4 Change in Fund Balance (1) Balance Balance Balance 9/30/2007 9/30/2008 9/30/2009 Actual Actual Estimated 1 $5,619,935 I $5,534,856 1 $5,255,327 1 10,809,831 1 (10,893,852)1 $5,171,306 1 -1.6 %1 (1) Changes in Fund Balance are represented to be total projected sources and total projected uses as budgeted for upcoming fiscal year. (2) General Fund projected fund balance is projected to decline $84,021 based on adopting a final millage of 3.3456, which is the same millage as the prior year. (3) Discretionary Sales Tax projected fund balance decreases in FY 2010 primarily due to increased allocations for Y4 round improvements, as well as contributions toward the construction of Power Line Road and improvements to the Cavcor property. (4) Recreation Impact Fee Fund projected fund balance decreases in FY 2010 due to the construction of a Splash Park canopy, Skate Park office and improvements to the Cavcor property. (5) Golf Course Fund shows a decrease in fund balance in FY 2010, although it will benefit by a sizable reduction in the rental payments made to the Airport Fund from $175,000 to $135,000. (6) Airport Fund shows an improvement to fund balance in FY 2010 but shows a projected negative balance due the $17,743 OPEB Liability. (7) Building Department Fund Balance continues to decline due to the decline in permits being issued. 16 Projected Sources Projected Uses Projected Balance 9/30/2010 Percentage Change from Prior Year Department/Division FY Actual )6/2007 Actual FY 2007/2008 Actual FY 2008/2009 Adopted FY 2009/10 Increase/ (Decrease) P/T P/T P/T P/T F/T P/T City Council 0 0 0 0 vl 0 0 0 0 0 0 0 0 0 0 CP, 0 0 0 0- r- 0 0 (V 0 0 0 0 City Manager 0 0 City Clerk 4 3 3 3 0 0 City Attorney 2 2 2 0 (2) 0 Administrative Services 0 0 0 5 5 0 Finance 5 5 5 0 (5) 0 Mgmt Information Svcs 3 3 3 3 0 0 Human Resources 3 3 2 0 (2) 0 Growth Management 5 5 5 5 0 0 Police Administration 10 9 9 6 (3) (8) Police Operations 29 29 30 30 0 (1) Police Detectives 7 6 6 8 2 9 Police Dispatch 9 9 9 9 0 0 Code Enforcement 3 2.5 2.5 2.5 0 0 Engineering 7 5 5 0 (5) (4) Roads Maintenance 11 10 10 12 2 0 Stormwater Utility 13 13 11 12 1 0 Central Garage 3 2 3 3 0 0 Parks Recreation 15 15 15 14 (1) 0 Cemetery 2 2 2 2 0 0 Facilities Maintenance 2 2 2 2 0 0 Golf Course Administration 3 3 3 3 0 (3) Golf Course Carts 0 0 0 0 0 6 Airport 3 3 3 3 0 0 Building Department 11 6 5 5 0 0 SUB TOTALS 152 58 140 51 138 49 130 48 (8) (1) TOTALS 210 191 187 178 (9) CITY OF SEBASTIAN, FLORIDA 2010 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 2009/10, total personnel costs are approximately of the total budget. Exhibit S -5 provides a comparison of staffing levels in recent years. Exhibit RECOMMENDED L -TIME A C -TIME POSITIONS Summary of Chanties for FY 2009/10: City Attorney changed to contractual service. Administrative Services Department created from Finance and Human Resources. 2 Finance positions were eliminated. Police Department Divisions realigned with net reduction of the Deputy Chief position. Engineering Department disbanded. 3 positions moved to Roads Maintenance and 1 to Stormwater Utility. 1 retired and that slot will not be filled. Roads Maintenance reduced for positon vacated by retiring employee. Parks Recreation reduced for position vacated by retiring employee. 17 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET Primarily due to the results of declining property tax values, the FY 2009/10 budget reflects a reduction of eight full -time positions and a very lean staffing level. The total authorization of 154 full -time equivalent (FTE) positions will serve an estimated population of 22,924. This results in a staffing ratio of 6.72 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 will continue to be a challenge for the City to maintain the current service level with fewer resources. Year FTE Population FY 2001 149.50 16,181 FY 2002 157.00 16,667 FY 2003 159.50 17,167 FY 2004 163.00 18,425 FY 2005 175.50 19,365 FY 2006 180.50 20,048 FY 2007 183.00 21,666 FY 2008 170.00 22,426 FY 2009 165.00 22,426 FY 2010 154.00 22,924 10.000 8.000 6.000 4.000 2.000 0.000 Authorized Staffing Full -time Equivalent Per 1000 population 10 -Year Fiscal History 4 ti ti 4 4 S. ti ti �S 18 Number of FTE Per Thousand 9.2392 9.4198 9.2911 8.8467 9.0627 9.0034 8.4464 7.5805 7.3575 6.7179 Debt Description Initial Principal Amount Principal Remaining 9/30/2009 Interest Rate Final Maturity Initial Bond Ratings Insurer Security Pledge Recreational Facilities Improvement and Refunding Revenue Bonds, Series 2001 $2,435,000 $590,000 4% to 4.2% 2010 AAA/MBIA Golf Course revenues along with a covenant to budget and appropriate Infrastructure Sales Surtax Revenue Bonds, Series 2003 $9,500,000 $6,255,000 2% to 4.125% 2018 AAA/MBIA Infrastructure Sales Surtax revenues Stormwater Utility Revenue Bonds, Series 2003 $5,630,000 $4,315,000 2% to 4.2% 2022 AAA/MBIA Stormwater utility fees Infrastructure Sales Surtax Revenue Bonds, Series 2003 A $2,125,000 $1,470,000 2% to 4% 2018 AAA/Ambac Infrastructure Sales Surtax revenues Paving Improvements Promissory Notes 1998 $3,268,890 $1,089,414 4.40% 2013 N/A Local Option Gas Tax and Municipal Gas Tax CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET Type of Debts General Obligation debt General Fund Debt Expense Variable Rate Debt "Pay As You Go" Financing DEBT OBLIGATIONS Debt Limits Since neither State law nor the City Charter provide any fixed or arbitrary limits on the amount of debt which may be incurred (other than the requirement to have General Obligation debt approved in advance by referendum), the City Council has established the following debt service level policy as part of the city's financial policy to ensure future flexibility. Limits Actual as of 9/30/09 5% of the assessed valuation of taxable property Maturity to 15 years 0% 8% of the General Fund 0% expenditure budget 15% of the total debt outstanding 0% Amount is less than $150,000 None Maturity to 10 years Debt Outstanding The following table lists the city's debt obligations and commitments as of September 30, 2009. All of the long -term debt issues outstanding contain covenants pledging special revenues. There is no outstanding debt related to the General Fund. The city has no variable rate debt. All the bond issues were initially issued with an insured rating of AAA. 19 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET OF HOME OF PELICAN ISLAND This Page Intentionally Left Blank 20 CITY OF 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 Administrative Services Depaitiiient, with support and direction from the Office of the City Manager, coordinates the budget process. The formal budgeting process, which begins in March 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 paid to the General Fund by each enterprise fund. This assessment will be calculated based upon a percentage (ratio of both the number of full -time equivalent employees of the enterprise fund/total number of full -time equivalent employees of the City and ratio of the operating budget of the enterprise funs /total operating budget of the City) of total budgeted General Fund administration expenditures (includes City Council, City Manager, City Attorney, City Clerk, Administrative Services, Growth Management and Facilities Maintenance). 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 05 -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. It is also evaluated as to proposed projects being consistent with the City's Comprehensive Plan. 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 Depai tinent 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 a Five -Year Forecast. The forecast will include estimated operating costs and revenues for future capital improvements, such as new parks and public works facilities, included in the capital 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 Reserve Description Requirement Working Capital Reserve 25% of annual General Fund Expenditures budget Emergency Reserve $350,000 Property and Casualty claims Reserve $100,000 Capital Equipment Replacement Reserve 50% of the current year's operating surplus (revenues in excess of expenditures) General Fund Operating Contingency (for budget purpose only) 1.5% of the General Fund total expenditures budget, less debt service, interfund transfers and capital expenditures Capital Contingency (for budget purpose only) 0.5% of the General Fund total expenditures budget, less debt service, interfund transfers and capital expenditures All retirement programs 100% Funded per independent actuarial analysis performed at a minimum of every two years, or as needed City of Sebastian, Florida Financial Policies Working Capital The General Fund unappropriated fund balance will be maintained in an amount greater than or equal to twenty -five percent (25 of the annual General Fund Expenditures budget. This amount approximates three months or 90 days of working capital. The City shall include in the General Fund operating budget annually, an Operating Contingency Account equal to 1.5% of the General Fund total expenditures, less debt service, interfund transfers and capital expenditures. This contingency will be used for unforeseen and emergency events that occur during the course of the operating year and will expire at the end of each fiscal year and balances will not be brought forward. In order to provide the resources necessary to ensure continued operations of the City's programs should a natural disaster or significant changes in the weather pattern occur, the City shall maintain a reserve of $350,000 for emergency services. The City shall maintain a reserve of $100,000 for Property and Casualty claims representing claim deductibles. All retirement programs, Police Pension, CWA/ITU and 401a programs will be funded at 100% of the obligations calculated annually. The defined benefit pension plan will be funded in accordance with an independent actuarial analysis performed at a minimum of every two years, or as needed. Capital Reserves The City may 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 unscheduled replacement of 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. 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 avoid using 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 for the purpose of alleviating the impact of a decline in amounts collected on proposed capital expenditures. 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 alleviating the impact of decline in amounts collected on proposed capital expenditures and to provide sufficient funds for unanticipated replacements of 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. 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 improvements and for the purpose of alleviating the impact of a decline in amounts collected. 26 City of Sebastian, Florida Financial Policies Performance Measurement Policies Establishing Performance Requirements Annually, each depaitinent 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 depai tinent 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 depai tiuent (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 major revenue sources; Performance Measurement System Quarterly performance evaluations and reports; Capital Budgeting Tools Present Value Payback, Net Present Value Analysis, Own/Lease Analysis, and Return on Investment (ROI) Analysis; Five Year Financial Plan Multi -year forecasting of revenues and expenditures; Ten Year Fleet Replacement Program Equipment replacement covering the useful life of all vehicle classes; Ten Year Equipment and Maintenance Program maintenance and replacement schedule covering the useful life of all equipment, other than vehicles; Financial Trend Monitoring System Systematic analysis of major financial indicators; 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 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 depai tinent 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 a pay -as- you -go basis. Maintenance The City shall maintain all capital assets at a level adequate to protect the City's capital investment to 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 Consultant determines that this is in the City's best financial interest. Lease /purchase decisions should have the concurrence of the appropriate department/division head and should consider the net cost after factoring in anticipated maintenance expenditures. 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. The City shall confine long -term borrowing to capital improvements and projects that have useful lives in excess of twenty (20) years. If General Obligation Bonds are issued, the City's goal will be to limit the maturity to fifteen (15) 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 Consultant, 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 Administrative Services Department shall prepare analyses in conjunction with the annual budget process to assist departments /divisions with budget projections. The analyses include the following: Five Year Forecast of Revenues and Expenditures A planning tool prepared and used by the Administrative Services 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 Administrative Services 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 a third party administrator to achieve optimal return on the City's investments. Investment Analysis The City shall review its investment policies established for investing surplus funds to account for changes in legislation and market conditions on an annual basis. The City shall prepare quarterly investment portfolio reports containing information on the securities being held and the overall performance of the fund. 30 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 grouped together for reporting purposes. Types of Funds Governmental Funds: These funds account for general governmental activities, such as law enforcement, which are largely supported by taxes and fees. They are reported using the current financial resources measurement focus and the modified accrual basis of accounting. All of the governmental funds are budgeted funds, which include the following: The General Fund includes all sources of revenue the city receives that are not designated for a specific purpose. General Fund money may be used by the City Council for legal public purpose. Special Revenue Funds account for resources received from special sources dedicated or restricted to specific uses (such as certain grants and assessments). Debt Service Funds are utilized for reporting the accumulation of resources for, and the payments of principal, interest, and other costs associated with long -term debt. Capital Projects Funds account for the accumulation and use of resources for the construction/acquisition of buildings, land, infrastructure, and other capital facilities. Enterprise Funds: These funds account for those activities, which are provided by government on a basis consistent with private enterprise. Enterprise Funds are expected to be self supporting through revenue generated from the services provided. They are reported using the economic resources measurement focus and the accrual basis of accounting. All of the enterprise funds are budgeted funds. Permanent Funds: Permanent funds are used to report resources that are legally restricted to the extent that only earnings, not principal, may be used for purposes that support the reporting government's programs. All of the permanent funds are not budgeted funds. Fiduciary Funds: The fiduciary funds are used to account for the collection and disbursement of monies by the city on behalf of other governments and individuals, such as pension, cash bonds and refundable cash deposits. All of the fiduciary funds are not budgeted funds. 31 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET 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. Special Revenue Funds Special Revenue Funds are used to account for the specific revenues that are legally restricted to expenditures for specified purposes. 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. 32 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET Capital Project 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. 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. These projects are normally funded with governmental resources or proceeds from 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. 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. Operations are accounted for in Fund 450 and capital projects are accounted for in Fund 455. 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 proceeds from cemetery lot sales 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 Department/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 Administrative Services General Government X Management Information System General Government X Growth Management General Government X Police Administration Public Safety X Police Operations Public Safety X Police Detective Public Safety X Police Dispatch Public Safety X Police Code Enforcement Public Safety X Road and Maintenance Transportation X Stormwater Utility Physical Environment X Central Garage Transportation X Parks and Recreation Cultural /Recreation X Cemetery Physical Environment X Facilities Maintenance General Government X Non Departmental General Government 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 Building Public Safety X CITY OF SEBASTIAN, FLORIDA 2009/2010 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. 34 CITY CLERK I POLICE ADMINISTRATION 1 OPERATIONS I DETECTIVE CODE ENFORCEMENT CITY OF SEBASTIAN, FLORIDA ORGANIZATIONAL CHART i DISPATCH i CITIZENS OF SEBASTIAN CITY COUNCIL CITY MANAGER ADMINISTRATIVE SERVICES I MANAGEMENT INFORMATION I GROWTH MANAGEMENT I GOLF COURSE I AIRPORT BUILDING DEPARTMENT I 35 1 H BOARDS COMMISSIONS CITY ATTORNEY PUBLIC WORKS ROADS MAINTENANCE i PARKS RECREATIONI CENTRAL GARAGE I CEMETERY STORMWATER FACILITIES MAINTENANCE i i FISCAL YEAR 2009 -2010 BUDGET CALENDAR DATE DAY EVENT 03/25/09 Wednesday City Council approves Budget Calendar 04/02/09 Thursday Departments receive instructions on Capital Improvements Program 04/13/09 Monday Budget Instruction packets distributed to Department Directors 04/17/09 Friday Departments submit Capital Improvements Program Request to Finance Director 05/01/09 Friday Departments submit Budget Request to Finance Director 05/20/09 Wednesday Budget Advisory Committee meeting @6:00 p.m. 05/20/09 Wednesday City Manager meets with Departments for budget review and to consider Capital 05/27/09 Wednesday Improvements Program 06/01/09 Monday Estimate of Property Value received from Property Appraiser 06/12009 Friday City Manager's Recommended Budget sent to Budget Advisory Committee 06/12/09 Friday Capital Improvements Program submitted to City Council and Planning Board 06/18/09 Thursday Budget Advisory Committee meeting 6:00 p.m. 06/18/09 Thursday Capital Improvements Program approved by Planning Board 07/02/09 Wednesday Property Appraiser certifies the taxable value on Form DR -420 07/08/09 Wednesday Capital Improvements Workshop with City Council @5:30 p.m. 07/17/09 Friday Fiscal Year 2009 -2010 Proposed Budget to City Council 07/20/09 Monday Budget Advisory Committee meeting @6:00 p.m. 07/29/09 Wednesday City Council approval of proposed millage and Capital Improvements Program 07/30/09 Thursday DR -420 certification delivered to Property Appraiser 08/24/09 Monday Council Budget Workshop @6:00p.m. Special Meeting 09/03/09 Thursday Final Adoption of County School Board Budget @7:00 p.m. 09/09/09 Wednesday First Reading of County Budget @5:01 p.m. 09/14/09 Monday First Public Hearing on City Budget @6:00p.m. Special Meeting 09/16/09 Wednesday Final Adoption of County Budget @5:01 p.m. 09/19/09 Saturday Advertising the final millage rate and budget 09/23/09 Wednesday Resolution adopting CRA Budget @5:30 p.m. Special CRA Meeting Final Public Hearing on City Budget @6:00 p.m. Special Meeting 09/24/09 Thursday Resolutions adopting final millage and budget sent to Property Appraiser and Tax Collector 36 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET BUDGET PROCESS The Finance Director coordinates the budget process. The formal budgeting process, which begins in March 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 a five -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 March of each year. The budget preparation process provides depai trnent 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. The Administrative Services Department works closely with department/divisions to formulate performance measures for the upcoming fiscal year and assist with new personnel requests. In April 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 Administrative Services Department analyze new positions, operating and capital budget requests; review service levels and compile revenue estimates. 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 May, a briefing on the general status and relevant issues regarding the current year's budget is provided to the Budget Advisory Committee. In June, the City Manager's recommended budget is distributed to Budget Advisory Committee members and additional meetings are scheduled as determined by the Budget Advisory Committee. 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. 37 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET 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 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. The Administrative Services Department 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 2009/2010 ANNUAL BUDGET GENERAL FUND The General Fund is the main operating fund for the City of Sebastian. The adopted budget for Fiscal Year 2009 -2010 is $10,893,852. 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 sources of revenue within the General Fund are ad valorem taxes, utility services 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. Intergovernmental Revenue represent 15.6% of revenues for the General Fund. Table G -1 and Table G -2 presented on the following pages compare the Fiscal Year 2009 -10 estimated revenue sources with budget and actual of prior years. Franchise Fees 12.4% Fines and Forfeitures 0.5% Charges For Services 2.7% Intergovernmental Revenue 15.6% General Fund Revenues Source of Funds Miscellaneous Revenue 4.0% Transfers -In Cash Forward 7.0% 0.8% Licenses and Permits 0.5% Utility Service Tax 22.7% Ad Valorem Taxes 33.9% City services are provided mainly through the General Fund revenues. The graph presented below shows that 42.3% 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, parks recreation, and physical environment. Parks and Recreation 9.3% Transportation 10.1% Physical Environment 10.6% General Fund Expenditure Use of Funds Public Safety 42.7% General Government 27.3% 39 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET GENERAL FUND REVENUE Code: 001501 TABLE G -1 The Fiscal Year 2009 -2010 adopted budget for General fund Revenue and Other Sources is $10,893,852. This is $846,493 less than projected 2008 -09 General fund revenue of $11,740,345. Amended Projected FY 09 -10 FY 05 -06 FY 06 -07 FY 07 -08 FY 08 -09 FY 08 -09 Adopted Description Actual Actual Actual Budget Budget Budget Taxes and franchise fees 7,743,125 7,860,179 8,096,206 7,934,958 7,874,638 7,531,430 Licenses and permits 244,370 186,875 160,947 55,200 51,400 51,400 Inter governmental revenue 2,617,774 2,221,215 2,141,810 2,054,617 1,935,923 1,694,776 General government charges for service 457,780 387,058 319,123 327,301 297,442 289,147 Fines and forfeits 62,648 64,463 46,132 59,600 55,000 55,000 Interest earnings 295,123 340,759 202,382 307,200 223,357 220,000 Rents and royalties 98,616 95,877 99,284 95,500 95,700 95,700 Sales of assets 18,375 33,553 14,168 12,500 12,500 12,500 Contributions /donations 41,110 32,876 33,882 37,900 21,260 24,350 Other miscellaneous revenues 130,366 40,745 40,644 37,659 69,015 70,640 Total revenues 11,709,287 11,263,600 11,154,578 $10,922,435 10,636,235 $10,044,943 Interfund transfers 727,860 536,538 827,284 824,581 764,888 Decrease in Fund Balance 1,105,879 88,337 85,079 121,796 279,529 84,021 Total revenues and other sources 12,815,166 12,079,797 11,776,195 $11,871,515 $11,740,345 $10,893,852 Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from FY 2008 -09 Projected Revenues: 1. Taxes and franchise fees Decrease results from decrease in property values. Same 3.3456 millage as last year. 2. Licenses and permits Unchanged from Fy 08/09 projected 3. Intergovernmental Decrease in sales taxes due to overall economic downturn 4. General government charges for service slight net decrease due to reevaluation of allocations made to enterprise funds 5. Fines and forfeits Projection remains unchanged for FY 2009 -10 6. Interest earnings Slight decrease due to decline in interest rates 7. Rents and royalties Projection remains unchanged for FY 2009 -10 8. Sales of assets Projection remains unchanged for FY 2009 -10 9. Contributions/Donations Slight increase expected for FY 2009 -10 10. Other miscellaneous revenues Increase due to expected rebate of property insurance premium 11. Interfund transfers Decrease mainly due to reduction in transfers from Local Option Gas Tax and the Stormwater Fund. 40 Account Number DescriItion FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget TAXES 311000 Current Ad Valorem Taxes 4,300,217 4,527,671 4,634,338 4,219,458 4,193,802 3,694,546 311001 Delinquent Ad Valorem Taxes 39 0 2,906 25,000 2,500 2,500 311002 Penalty on Delinquent Taxes 5,957 9,429 8,419 8,500 7,500 7,500 TOTAL AD VALOREM TAXES 4,306,213 4,537,100 4,645,663 4,252,958 4,203,802 3,704,546 FRANCHISE FEES 313100 Electric Franchise Fees 1,203,190 1,055,082 1,140,994 1,240,000 1,184,165 1,287,283 313700 Solid Waste Franchise Fees 50,558 51,616 58,768 65,000 61,021 64,933 TOTAL FRANCHISE FEES 1,253,748 1,106,697 1,199,762 1,305,000 1,245,186 1,352,216 UTILITY SERVICE TAXES 314100 Electric Utility Service Tax 1,098,225 1,113,771 1,130,033 1,240,000 1,141,672 1,165,611 314300 Water Utility Service Tax 208,153 216,655 217,920 217,000 218,676 223,049 314800 Propane Utility Service Tax 27,982 33,903 30,408 30,000 30,000 30,000 314950 CST Revenue Sharing 848,804 852,052 872,420 890,000 1,035,302 1,056,008 TOTAL UTILITY SERVICE TAXES 2,183,164 2,216,381 2,250,781 2,377,000 2,425,650 2,474,668 TOTAL TAXES FRANCHISE FEES 7,743,125 7,860,179 8,096,206 7,934,958 7,874,638 7,531,430 LICENSES AND PERMITS 321000 Business Taxes 123,385 116,106 107,083 0 0 0 321100 Business Tax Penalties /Transfers 2,336 2,683 0 0 0 0 321050 Contractor License 0 0 0 0 0 0 321150 Contractor License Penalties 0 0 0 0 0 0 322050 Building Permits 50 0 0 0 0 0 322060 Driveway Permit Fees 53,246 11,900 7,600 12,000 7,500 7,500 322075 Reinspection Fees 2,800 220 70 0 0 0 322700 Accessory Structure 0 350 100 0 0 0 322900 Other Permits Fees 2,055 1,507 1,877 0 1,500 1,500 329100 Zoning Fees 31,751 12,513 18,017 15,000 15,000 15,000 329200 Site Plan Review Fees 18,400 23,100 16,450 16,000 16,000 16,000 329300 Plat Review Fees 8,497 10,550 2,950 11,000 5,000 5,000 329400 Plan Checking Fees 0 6,257 5,200 0 5,000 5,000 329500 Alarm Permits 1,450 1,290 1,500 1,200 1,200 1,200 329600 De- Watering Permits 400 400 100 0 200 200 TOTAL LICENSES AND PERMITS 244,370 186,875 160,947 55,200 51,400 51,400 (CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET! GENERAL FUND REVENUE DETAIL Code: 001501 TABLE G -2 General Fund Revenues Detail 41 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget INTERGOVERNMENTAL REVENUE: FEDERAL GRANTS 331200 Fed Grant Public Safety 982 1,652 19,458 33,617 24,295 2,538 331204 Fed LLEBG 5,188 3,500 0 10,000 10,000 10,000 331901 FEMA Federal Grant 163,466 14,919 9,946 0 0 0 331902 FHWA Grant 37,910 0 0 0 0 0 TOTAL FEDERAL GRANTS 207,546 20,071 29,404 43,617 34,295 12,538 STATE GRANTS 334100 FL Urban Forestry Grant 26,450 0 0 0 0 0 334900 FEMA -State matching 0 0 0 0 0 0 334901 FEMA -State Grant 23,865 0 0 0 0 0 TOTAL STATE GRANTS 50,315 0 0 0 0 0 STATE SHARED REVENUES 335120 Municipal Revenue Sharing 502,534 461,588 424,592 440,000 405,639 335,000 335122 8th Cent Motor Fuel Tax 193,852 171,313 159,488 150,000 159,580 133,000 335140 Mobile Home Licenses 9,106 11,210 9,844 11,000 9,398 10,000 335150 Alcohol Beverage Licenses 8,740 10,071 10,275 10,000 10,000 10,000 335180 Local Half -Cent Sales Tax 1,528,060 1,429,342 1,385,407 1,400,000 1,317,011 1,194,238 335200 Police Pension State Shared Revenue 117,621 117,621 122,800 0 0 0 TOTAL STATE SHARED REVENUES 2,359,913 2,201,144 2,112,406 2,011,000 1,901,628 1,682,238 TOTAL INTER -GOV'T REVENUE 2,617,774 2,221,215 2,141,810 2,054,617 1,935,923 1,694,776 CHARGES FOR SERVICES 341910 Sales -Maps Publications 508 55 157 50 50 50 341920 Cert. Copying, Record Search 1,833 2,576 2,467 1,800 1,800 1,800 341930 Election Fees 244 366 549 0 0 0 342100 PD Overtime Service Fees 6,828 7,453 13,184 10,000 10,000 10,000 342200 PD Fingerprinting 1,300 1,585 1,367 1,000 1,200 1,200 343805 Cemetery Fees 8,708 6,977 12,791 7,500 7,500 7,500 347550 Skate Facility Fees 18,184 14,905 8,637 16,000 10,000 10,000 347555 Tennis Facility Fees 20,066 19,063 22,407 20,000 20,000 20,000 347556 County Impact Fees Admin. Fees 28,217 7,870 11,890 10,000 5,000 5,000 347557 Community Center Rec Revenues 34,222 44,107 40,444 40,000 40,000 40,000 349140 RRD- Management Fees 9,086 36,575 12,826 12,584 13,202 13,202 349410 Golf Course Management Fees 42,225 42,958 50,036 55,464 49,509 54,460 349450 Airport- Management Fees 72,225 42,958 50,036 55,464 52,592 47,755 349455 Maintenance Service Fees -AP 1,031 1,130 2,695 0 1,500 1,500 349480 Building Dept Administrative Fees 196,470 157,511 83,394 92,439 84,089 75,680 349485 Maintenance Services Fees -Bldg Dept. 1,000 969 1,031 0 1,000 1,000 349900 Project Personnel/Equipment Services 15,633 0 0 5,000 0 0 349950 Special Events Pers Svc Fees 0 0 5,212 0 0 0 TOTAL CHGS FOR SERVICE 457,780 387,058 319,123 327,301 297,442 289,147 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET General Fund Revenues Detail Continued 42 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual FY 08/09 Budget FY 08/09 Projected Adopted Budget FINES AND FORFEITS 351100 Court Fines 29,777 32,844 21,395 30,000 25,000 25,000 351115 Police Education -$2.00 Funds 3,358 4,821 2,707 4,000 3,000 3,000 351120 Drivers Education 9,272 12,504 4,334 10,000 5,000 5,000 351130 Court Costs 64 0 0 100 0 0 351140 Parking Fines 4,567 5,780 1,990 2,500 1,000 1,000 354100 Code Enforcement Fines 12,100 7,039 12,602 10,000 20,000 20,000 359000 Other Fines/Forfeits 3,510 1,476 3,104 3,000 1,000 1,000 TOTAL FINES AND FORFEITS 62,648 64,463 46,132 59,600 55,000 55,000 MISCELLANEOUS REVENUE: INTEREST EARNINGS 361100 Interest Income 190,817 180,243 151,388 230,000 200,000 200,000 361105 State Board Interest Earnings 97,902 155,860 47,670 70,000 15,000 15,000 361121 Special Assessment Interest 0 0 0 0 3,357 361150 Other Interest 6,404 4,656 3,324 7,200 5,000 5,000 TOTAL INTEREST EARNINGS 295,123 340,759 202,382 307,200 223,357 220,000 RENT AND ROYALTIES 362100 Rents and Royalties 6,181 2,703 3,768 3,500 3,700 3,700 362150 Nontaxable Rent 92,435 93,174 95,516 92,000 92,000 92,000 363150 Special Assessment Riverfront 0 0 0 0 0 0 TOTAL RENT AND ROYALTIES 98,616 95,877 99,284 95,500 95,700 95,700 SALE OF FIXED ASSETS 364100 Sale of Fixed Assets 17,570 31,770 4,994 10,000 10,000 10,000 365000 Sale of Surplus Material/Scrap 805 1,783 9,174 2,500 2,500 2,500 TOTAL SALES OF FIXED ASSETS 18,375 33,553 14,168 12,500 12,500 12,500 CONTRIBUTIONS/DONATIONS 366000 Contributions Donations 17,973 250 200 0 0 0 366100 Donatons Car Seat Program 75 195 222 0 170 0 366150 75th Annuversary Revenues 1,170 1,568 350 1,500 350 350 366200 Contribution/Greer Trust 5,030 19,120 20,400 20,400 6,740 10,000 366604 Donations Public Safety Employees 3,101 1,305 1,657 1,500 2,000 2,000 366605 Donations General Empl Fund 1,730 2,462 2,583 2,500 3,500 3,500 366805 4th of July Donations 12,031 7,976 8,470 12,000 8,500 8,500 TOTAL CONTRIBUTIONS/DONATIONS 41,110 32,876 33,882 37,900 21,260 24,350 OTHER MISCELLANEOUS REVENUES 369100 Motor Fuel Tax Rebate 11,404 12,083 12,286 11,200 12,000 12,000 369200 Insurance Proceeds 40,250 5,933 10,940 5,000 5,000 5,000 369400 Reimbursements 5,139 11,826 19,422 10,000 40,000 20,000 369900 Other Miscellaneous Revenues 71,943 8,390 4,713 9,459 10,000 10,000 369954 Vend Mach Sales -Pub Safety Fund 0 0 0 0 0 0 369955 Vend Mach Sales -Gen Empl Fund 1,981 1,898 1,453 2,000 2,000 2,000 369995 Cash Over /Short 36 3 14 0 15 15 369999 Prior Year Recoveries (387) 612 (8,184) 0 0 21,625 TOTAL OTHER MISCELLANEOUS REV. 130,366 40,745 40,644 37,659 69,015 70,640 TOTAL MISCELLANEOUS REVENUE 583,590 543,810 390,360 490,759 421,832 423,190 TOTAL REVENUES 11,709,287 11,263,600 11,154,578 10,922,435 10,636,235 10,044,943 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET General Fund Revenues Detail Continued 43 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget INTERFUND TRANSFERS 381120 Transfer from 120 LOGT 0 0 0 215,784 215,784 175,000 381130 Transfer from 130 DST 0 219,738 0 0 0 0 381140 Transfer from 140 CRA 0 0 0 60,000 60,000 60,000 381163 Transfer from 163 STORMWATER 0 466,576 500,000 512,500 512,500 500,000 381601 Transfer from 601 CEMETERY TRUST 0 41,546 36,538 39,000 36,297 29,888 TOTAL INTERFUND TRANSFERS 0 727,860 536,538 827,284 824,581 764,888 TOTAL REVENUES AND TRANSFERS 11,709,287 11,991,460 11,691,116 11,749,719 11,460,816 10,809,831 OTHER FINANCING SOURCES 389991 Decrease in Fund Balance 1,105,879 88,337 85,079 121,796 279,529 84,021 TOTAL OTHER SOURCES 1,105,879 88,337 85,079 121,796 279,529 84,021 TOTAL REV. AND OTHER SOURCES 12,815,166 12,079,797 11,776,195 11,871,515 11,740,345 10,893,852 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET General Fund Revenues Detail Continued 44 (CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET Table G -3 lists General Fund expenditures by department /division. Table G -4 lists individual department/division details broken down by salaries benefits, operating expenses and capital outlay. TABLE G -3 SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT/DIVISION Change Amended FY 09/10 From Org FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 08/09 Adopted Prior Year Code Description Actual Actual Actual Budget Projected Budget Projected 010001 City Council 35,238 56,167 50,101 54,065 52,080 52,117 37 010005 City Manager 211,746 229,643 259,187 269,986 267,532 254,480 (13,052) 010009 City Clerk 330,724 368,020 272,331 297,087 289,590 296,444 6,854 010010 City Attorney 186,376 200,960 215,665 194,494 188,301 125,340 (62,961) 010020 Administrative Services 599,357 591,086 660,776 578,543 577,803 492,658 (85,145) 010021 Management Information Svs. 164,134 222,310 222,868 266,344 246,591 266,913 20,322 010041 Police Administration 857,052 1,092,905 978,191 973,434 930,514 542,347 (388,167) 010043 Police Operations 2,047,078 2,548,208 2,414,034 2,543,078 2,564,352 2,558,640 (5,712) 010047 Police Detective Division 653,199 736,917 730,737 666,962 622,587 922,437 299,850 010049 Police Dispatch Unit 349,953 419,926 472,647 503,931 491,370 486,195 (5,175) 010045 Code Enforcement Division 158,601 188,122 155,213 141,614 141,512 137,840 (3,672) 010051 Engineering 478,235 593,823 453,985 464,968 446,645 0 (446,645) 010052 Roads and Maintenance 914,404 687,631 739,238 790,037 781,590 888,638 107,048 010053 Stormwater Utility 1,771,907 1,313,395 1,275,691 1,299,028 1,280,018 1,153,181 (126,837) 010054 Garage 205,560 283,884 158,370 210,111 211,293 211,761 468 010056 Facilities Maintenance 192,216 206,085 264,322 277,264 275,217 268,022 (7,195) 010057 Parks and Recreation 973,894 1,022,993 1,100,415 1,112,395 1,128,459 1,016,195 (112,264) 010059 Cemetery 157,199 134,988 198,134 166,187 167,541 156,211 (11,330) 010080 Growth Management 257,040 379,193 382,516 382,856 383,362 437,156 53,794 010085 Building 580,923 N/A N/A N/A N/A N/A N/A 010099 Non Departmental 1,690,329 803,540 771,776 679,131 693,988 627,277 (66,711) Total General Fund Expenditures 12,815,166 12,079,797 11,776,195 11,871,515 11,740,345 10,893,852 (846,493) Total Revenues and Transfers 11,709,287 11,991,460 11,691,116 11,749,719 11,460,816 10,809,831 (650,985) Change in Fund Balance (1,105,879) (88,337) (85,079) (121,796) (279,529) (84,021) 195,508 45 PERSONAL SERVICES 1,641,776 2,047,576 2,133,640 2,337,778 2,392,709 2,406,001 OPERATING EXPENDITURES 203,562 240,292 244,162 182,612 171,643 152,639 CAPITAL OUTLAY 201,740 260,340 36,232 22,688 TOTAL 2,047,077 2,548,209 2,414,034 2,543,078 2,564,352 2,558,640 PERSONAL SERVICES 775,583 993,426 864,466 833,591 795,560 410,987 OPERATING EXPENDITURES 78,917 98,073 96,942 139,843 134,954 131,360 CAPITAL OUTLAY 2,551 1,407 16,783 TOTAL 857,051 1,092,905 978,191 973,434 930,514 542,347 PERSONAL SERVICES 505,708 470,194 577,960 499,528 498,465 408,939 OPERATING EXPENDITURES 93,649 117,350 82,816 79,015 79,338 83,719 CAPITAL OUTLAY 3,542 TOTAL 599,357 591,087 660,776 578,543 577,803 492,658 PERSONAL SERVICES 180,322 193,365 209,562 81,636 78,501 OPERATING EXPENDITURES 6,054 7,595 6,103 112,858 109,800 125,340 CAPITAL OUTLAY TOTAL 186,376 200,960 215,665 194,494 188,301 125,340 PERSONAL SERVICES 21,591 21,892 22,779 22,755 22,755 22,742 OPERATING EXPENDITURES 13,647 34,275 27,322 31,310 29,325 29,375 CAPITAL OUTLAY 11,574 TOTAL 35,238 56,167 50,101 54,065 52,080 52,117 PERSONAL SERVICES 246,763 284,317 242,901 252,302 250,855 240,794 OPERATING EXPENDITURES 72,387 83,703 29,430 44,785 38,735 55,650 CAPITAL OUTLAY 11,574 TOTAL 330,724 368,020 272,331 297,087 289,590 296,444 PERSONAL SERVICES 205,223 223,153 254,023 265,486 261,122 250,455 OPERATING EXPENDITURES 6,523 6,490 5,164 4,500 6,410 4,025 CAPITAL OUTLAY TOTAL 211,746 8 229,643 259,187 269,986 267,532 254,480 PERSONAL SERVICES 134,715 189,323 198,088 217,279 212,930 206,855 OPERATING EXPENDITURES 10,197 13,636 15,450 34,065 30,861 28,735 CAPITAL OUTLAY 19,222 19,351 9,329 15,000 2,800 31,323 TOTAL 164,134 222,309 222,867 266,344 246,591 266,913 PERSONAL SERVICES 234,664 314,240 344,247 366,446 366,952 372,436 OPERATING EXPENDITURES 22,376 32,143 35,844 16,410 16,410 64,720 CAPITAL OUTLAY 32,810 2,425 TOTAL 257,040 379,192 382,516 382,856 383,362 437,156 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET Department 2006 Actual 2007 Actual 2008 Actual 2009 Budget 2009 Projected 2010 Budget CITY COUNCIL CITY MANAGER CITY CLERK CITY ATTORNEY TABLE G -4 General Fund Expenditure by Department /Division ADMINISTRATIVE SERVICES MANAGEMENT INFORMATION SERVICES GROWTH MANAGEMENT POLICE DEPARTMENT ADMINISTRATION POLICE DEPARTMENT OPERATIONS 46 PERSONAL SERVICES 119,850 115,606 125,618 133,995 139,765 136,622 OPERATING EXPENDITURES 29,723 19,382 23,006 21,392 20,769 19,589 CAPITAL OUTLAY 7,626 49,509 10,800 7,007 TOTAL 157,200 134,987 198,133 166,187 167,541 156,211 PERSONAL SERVICES 507,522 605,435 613,450 571,069 528,478 833,218 OPERATING EXPENDITURES 101,933 105,502 115,587 90,893 89,109 89,219 CAPITAL OUTLAY 43,744 25,980 1,700 5,000 5,000 TOTAL 653,198 736,916 730,737 666,962 622,587 922,437 PERSONAL SERVICES 506,922 392,400 540,745 547,823 551,131 606,040 OPERATING EXPENDITURES 1,187,382 774,253 679,136 750,005 728,887 547,141 CAPITAL OUTLAY 77,603 146,742 55,810 1,200 TOTAL 1,771,907 1,313,395 1,275,691 1,299,028 1,280,018 1,153,181 PERSONAL SERVICES 134,495 167,339 115,045 120,104 119,510 116,993 OPERATING EXPENDITURES 19,047 20,783 22,740 21,510 22,002 20,847 CAPITAL OUTLAY 5,058 17,427 TOTAL 158,601 188,121 155,212 141,614 141,512 137,840 PERSONAL SERVICES 617,967 516,949 576,236 639,787 630,977 750,125 OPERATING EXPENDITURES 172,985 151,759 163,002 150,250 150,613 138,513 CAPITAL OUTLAY 123,452 18,923 TOTAL 914,405 687,631 739,238 790,037 781,590 888,638 PERSONAL SERVICES 318,741 375,306 456,751 490,241 481,297 482,826 OPERATING EXPENDITURES 29,072 24,100 14,756 3,690 3,763 3,369 CAPITAL OUTLAY 2,140 20,520 1,140 10,000 6,310 TOTAL 349,953 419,926 472,647 503,931 491,370 486,195 PERSONAL SERVICES 436,306 551,776 410,148 429,543 415,358 OPERATING EXPENDITURES 34,635 42,047 31,551 28,925 26,035 CAPITAL OUTLAY 7,294 12,285 6,500 5,252 TOTAL 478,235 593,823 453,985 464,968 446,645 PERSONAL SERVICES 670,650 722,825 811,308 861,650 888,164 781,774 OPERATING EXPENDITURES 256,196 252,262 268,072 250,745 240,295 234,421 CAPITAL OUTLAY 47,048 47,906 21,036 TOTAL 973,894 1,022,994 1,100,416 1,112,395 1,128,459 1,016,195 PERSONAL SERVICES 171,762 236,901 127,864 177,021 177,160 172,001 OPERATING EXPENDITURES 28,391 38,890 30,506 29,590 31,133 27,760 CAPITAL OUTLAY 5,407 8,093 3,500 3,000 12,000 TOTAL 205,560 283,884 158,370 210,111 211,293 211,761 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET General Fund Expenditure by Department /Division Continued Department 2006 Actual 2007 Actual 2008 Actual 2009 I 2009 Budget Projected 2010 Budget DEPARTMENT DETECTIVE RTMENT DISPATCH NFORCEMENT INEERING PUBLIC WORKS ROADS AND MAINTENANCE STORMWATER UTILITY CENTRAL GARAGE PUBLIC WORKS PARKS REC PUBLIC WORKS CEMETERY 47 PERSONAL SERVICES 7,967,683 8,524,464 8,728,170 8,973,291 8,946,936 8,331,045 OPERATING EXPENDITURES 3,151,519 2,964,066 2,824,348 2,823,536 2,764,040 2,519,484 CAPITAL OUTLAY 554,459 587,265 223,676 74,688 29,369 43,323 GRANTS AND AIDS 2,215 4,000 INTERFUND TRANSFERS OUT 1,139,289 CONTINGENCY TOTAL GENERAL FUND 12,815,165 12,079,795 11,776,193 11,871,515 11,740,345 10,893,852 PERSONAL SERVICES 19,172 6,087 1,268 5,000 15,000 15,000 OPERATING EXPENDITURES 529,653 793,453 770,508 674,131 678,988 612,277 GRANTS AND AIDS 2,215 4,000 INTERFUND TRANSFERS OUT 1,139,289 CONTINGENCY TOTAL 1,690,329 803,540 771,776 679,131 693,988 627,277 PERSONAL SERVICES 435,352 N/A N/A N/A N/A N/A OPERATING EXPENDITURES 145,571 N/A N/A N/A N/A N/A CAPITAL OUTLAY N/A N/A N/A N/A N/A TOTAL 580,923 N/A N/A N/A N/A N/A PERSONAL SERVICES 82,598 96,355 102,071 120,257 120,247 117,237 OPERATING EXPENDITURES 109,619 108,080 162,251 157,007 154,970 150,785 CAPITAL OUTLAY 1,650 TOTAL 192,216 206,085 264,322 277,264 275,217 268,022 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET Department 2006 Actual 2007 Actual 2008 Actual 2009 Budget 2009 Projected 2010 Budget RKS FACILITIES MAINTENANCE General Fund Expenditure by Department/Division Continued 48 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 hears 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 2009 ACCOMPLISHMENTS Approved Economic Development Plan which will be incorporated into the Comp Plan Attainment of Working Waterfronts Grant Creation of Waterfront Committee Completion of the Main Street/Indian River Drive Improvement Project Commencement of Collier Canal Seawall Project Construction Installation of Three Pedestrian Bridges Annexed Shady Rest Mobile Home Park into City of Sebastian Dedicated land at Riverview Park for Four Chaplains Memorial Amended the City Comprehensive Plan Adopted voluntary airport noise abatement procedures Completion of Dog Park Complete Schumann Park Improvements FISCAL YEAR 2010 GOALS AND OBJECTIVES City Goal: Commitment to the Future Work to bring in commercial and industrial economic development opportunities at the Sebastian Municipal Airport. D Work toward approval of tax abatement program for new businesses D Work toward completion of Interlocal Service Boundary Agreement with Indian River County government and other municipalities within Indian River County to manage growth City Goal: Quality of Life D Complete Barber Street Repaving Economic Stimulus Project D Complete 512 Landscape Improvements D Riverview Park (Cavcorp) Lot Improvements PERFORMANCE MEASURES 49 Actual Actual Actual Proj ected Proj ected Performance Indicators 2005/2006 2006/2007 2007/2008 2008/2009 2009/2010 Number of Council Meetings Conducted 36 40 36 40 35 Number of CRA Meetings Conducted 2 8 6 8 7 Number of Board of Adjustment Meetings Conduct( 4 4 3 4 4 Number of Ordinances Adopted 10 21 5 10 10 Number of Resolutions Adopted 55 43 24 40 25 Number of Board Appointments 30 17 22 20 20 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 hears 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 2009 ACCOMPLISHMENTS Approved Economic Development Plan which will be incorporated into the Comp Plan Attainment of Working Waterfronts Grant Creation of Waterfront Committee Completion of the Main Street/Indian River Drive Improvement Project Commencement of Collier Canal Seawall Project Construction Installation of Three Pedestrian Bridges Annexed Shady Rest Mobile Home Park into City of Sebastian Dedicated land at Riverview Park for Four Chaplains Memorial Amended the City Comprehensive Plan Adopted voluntary airport noise abatement procedures Completion of Dog Park Complete Schumann Park Improvements FISCAL YEAR 2010 GOALS AND OBJECTIVES City Goal: Commitment to the Future Work to bring in commercial and industrial economic development opportunities at the Sebastian Municipal Airport. D Work toward approval of tax abatement program for new businesses D Work toward completion of Interlocal Service Boundary Agreement with Indian River County government and other municipalities within Indian River County to manage growth City Goal: Quality of Life D Complete Barber Street Repaving Economic Stimulus Project D Complete 512 Landscape Improvements D Riverview Park (Cavcorp) Lot Improvements PERFORMANCE MEASURES 49 PROGRAM BUDGET DESCRIPTION FOR CITY COUNCIL STAFFING NATURE OF ACTIVITY 08/09 09/10 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 policies, and appointing 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. City representation at all levels of government and intra- governmental affairs. 30.00% 30.00% Citizens' Problems and Complaints Assisting Citizens in referring complaints and problems to the City Manager for follow -up. 100.00% 100.00% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CITY COUNCIL BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for City Council is $52,117. This compares to the 2008 -2009 projected expenditures of $52,080, an increase of $37. Amended Projected Adopted FY 05 -06 FY 06/07 FY 07/08 FY 08/09 FY 08/09 FY 09/10 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 21,591 21,892 22,779 22,755 22,755 22,742 (13) Operating Expenditures 13,647 34,275 27,322 31,310 29,325 29,375 50 Capital Outlay Total Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures: 35,238 56,167 50,101 54,065 52,080 52,117 37 Difference 1. Personal Services Decrease due to lower charge for worker's compensation. (13) 2. Operating Expenditures Due to an increase in telephone and cell phone charges 50 3. Capital Outlay No capital outlay requested in FY 2009 -10 PERSONAL SERVICES SCHEDULE CITY COUNCIL Projected Adopted PAY POSITION YEARS Expenditure Budget POSITION RANGE 07 -08 08 -09 09 -10 08 -09 09 -10 Mayor 5,400 1.00 1.00 1.00 5,400 5,400 Vice -Mayor 3,600 1.00 1.00 1.00 3,600 3,600 Council Member 3,600 3.00 3.00 3.00 10,800 10,800 5.00 FICA Taxes Worker's Comp Insurance 50 F /T /E 5.00 5.00 19,800 19,800 2,892 2,892 63 50 22,755 22,742 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Legislative Salaries 19,800 19,050 19,800 19,800 19,800 19,800 512100 FICA Taxes 1,722 2,777 2,892 2,892 2,892 2,892 512400 Worker's Comp Insurance 69 65 87 63 63 50 TOTAL PERSONAL SERVICES 21,591 21,892 22,779 22,755 22,755 22,742 OPERATING EXPENDITURES 534000 Travel Per Diem 6,303 18,780 20,995 22,000 22,000 22,000 534101 Telephone 426 187 246 100 90 95 534105 Cellular Telephone 0 420 748 1,080 1,055 1,100 534110 Internet Access 60 40 69 100 80 80 534630 R M Office Equipment 210 1,823 0 500 500 500 534640 R M Operating Equipment 0 595 0 0 0 0 534800 Promotional Activities 532 1,175 1,157 1,200 800 800 534995 Litigation Expenditures 0 5,037 0 0 0 0 535200 Departmental Supplies 1,318 1,363 1,489 500 500 500 535210 Computer Supplies 2,331 2,198 353 2,000 1,000 1,000 535410 Dues and Memberships 0 200 0 500 500 500 535420 Books and Publications 72 337 250 330 300 300 535450 Training and Education 2,395 2,120 2,015 3,000 2,500 2,500 TOTAL OPERATING EXPENDITURES 13,647 34,275 27,322 31,310 29,325 29,375 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CITY COUNCIL 35,238 56,167 50,101 54,065 52,080 52,117 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CITY COUNCIL Code: 010001 51 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CITY OF HOME OF PELICAN ISLAND This Page Intentionally Left Blank 52 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 intra and inter governmental affairs; acting as the administrative spokesperson for the City; formulation of the annual budget; recommendations with respect to departmental and non departmental expenditures and the capital improvement program; preparation of reports and data to assist the City Council in making formal decisions; ensuring effective and efficient action on citizen complaints and requests for service; and conducting administrative research and analysis. FISCAL YEAR 2009 ACCOMPLISHMENTS Completed Main Street and Indian River Boulevard realignment and street scaping. Initiated contract for Collier Creek stormwater improvements Contracted for new hanger facility at the Airport. Met with community groups to address questions and concerns. Met with representatives of other jurisdictions and agencies to address issues of mutual interest. Reviewed department operations and staffing to develop strategies for reducing staffing. FISCAL YEAR 2010 GOALS AND OBJECTIVES City Goal: Governmental Efficiency City Operations Apply for grants and secure funding for various city projects. Closely monitor spending and consider any cost saving ideas. Quality Service to Citizens Promote quality customer service from City employees. Promptly address citizen questions and concerns. Provide Effective Support to City Council Insure that reports and supporting documentation is accurate and complete. Insure that the City Council promptly receives pertinent information. Maintain Positive Intergovernmental Relations Participate 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 to address issues of mutual interest. 53 PROGRAM BUDGET DESCRIPTION FOR CITY MANAGER STAFFING NATURE OF ACTIVITY 08/09 09/10 40.00% 40.00% Management and Supervision of City Programs and Projects Plan, organize, direct, coordinate, and report on City Projects. Improve and expand efforts for quality public services. 20.00% 20.00% Preparation of City Council Agenda Provide City Council members with recommendations for actions on matters requiring legislative actions, and implementation of Council decisions. Initiate and review all matters requiring Council actions. Implement Council actions. 20.00% 20.00% Intergovernmental Affairs Represent City in intergovernmental matters. Serve as City 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 in purchasing policy compliance. Assist with solicitations for professional services in accordance with applicable policies and legal restrictions. 100.00% 100.00% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CITY MANAGER BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for City Manager is $254,480. This compares to the 2008 -2009 projected expenditures of $267,532, an decrease of $13,052 or 4.9 Amended Projected Adopted FY05 -06 FY06 -07 FY 07 -08 FY 08 -09 FY 08 -09 FY 09 -10 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $205,223 $223,153 $254,023 $265,486 261,122 $250,455 $(10,667) Operating Expenditures 6,523 6,490 5,164 4,500 6,410 4,025 (2,385) Capital Outlay Total $211,746 $229,643 $259,186 $269,986 267,532 $254,480 $(13,052) Fiscal Year 2009 -10 adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures: Difference 1. Personal Services Decrease due to anticipated furlough days and the elimination of dependant insurance premiums for Charter Officers $(10,667) 2. Operating Expenses Decrease mainly due to a reduction in departmental supplies and dues and memberships (2,385) 3. Capital Outlay No capital outlay requested in FY 2009 -10 54 CITY OF SEBASTIAN, FLORIDA 2009 /2010 ANNUAL BUDGET' PERSONAL SERVICES SCHEDULE CITY MANAGER POSITION City Manager Executive Assistant P/T Clerical Assistant PAY RANGE 43,861 79,218 22,909 41,376 GRADE 64C 10 FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Auto Allowance Total Personal Services 55 F /T/E POSITION YEARS 07 -08 08 -09 09 -10 1.00 1.00 1.00 1.00 1.00 1.00 0.50 0.50 0.50 2.50 2.50 2.50 Projected Adopted Expenditures Budget 08 -09 09 -10 115,400 110,076 64,400 62,956 13,000 12,888 192,800 185,920 15,025 14,498 16,506 17,057 17,885 17,894 14,642 10,948 46 46 618 492 3,600 3,600 261,122 250,455 Account Number Descri tion FY05 /06 Actual FY06 /07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 151,978 164,701 186,680 193,350 192,800 185,920 512100 FICA Taxes 12,115 12,067 13,506 15,067 15,025 14,498 512225 Deferred Compensation 13,535 14,731 16,247 16,511 16,506 17,057 512301 Group Health Insurance Premium 10,132 12,116 15,300 17,887 17,885 17,894 512305 Dependant Health Ins Premium 13,234 15,508 17,803 18,372 14,642 10,948 512309 Employee Assistance Program 52 46 54 81 46 46 512400 Worker's Comp Insurance 587 532 715 618 618 492 512601 Auto Allowance 3,590 3,452 3,718 3,600 3,600 3,600 TOTAL PERSONAL SERVICES 205,223 223,153 254,023 265,486 261,122 250,455 OPERATING EXPENDITURES 534000 Travel and Per Diem 0 526 388 250 250 250 534101 Telephone 880 352 555 550 270 280 534105 Cellular Phone 505 424 374 400 350 370 534110 Internet Services 293 49 42 50 40 40 534120 Postage 80 85 64 100 100 100 534130 Express Mail 24 0 0 0 0 0 534630 R M Office Equipment 1,684 1,544 806 800 800 585 534800 Promotional Activities 361 707 672 250 250 250 534920 Legal Ads 480 0 0 0 0 0 535200 Departmental Supplies 554 780 578 500 1,150 500 535210 Computer Supplies 269 63 30 100 125 100 535410 Dues and Memberships 1,067 1,228 1,321 1,200 2,740 1,200 535420 Books and Publications 0 82 10 50 10 100 535450 Training and Education 325 650 325 250 325 250 TOTAL OPERATING EXPENDITURES 6,523 6,490 5,164 4,500 6,410 4,025 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CITY MANAGER 211,746 229,643 259,187 269,986 267,532 254,480 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CITY MANAGER Code: 010005 56 Performance Indicators Actual 2005/2006 Actual 2006/2007 Actual 2007/2008 Projected 2008/2009 Projected 2009/2010 Records Scanned 400 592 734 800 1000 Records Destroyed 200 Boxes 171 Boxes 227 220 boxes 200 Council Meeting Packets /Minutes 36 48 37 40 40 Cemetery Lots/Niches Sold 100 69 58 100 60 Election Candidates Qualified 6 8 0 8 9 Legal/Display Ads Published 40 39 51 46 20 Code Supplements Distributed 2 4 3 4 2 Board Appointments Administered 40 17 22 30 22 Instruments Recorded 10 3 2 5 4 Public Records Requests 250 458 374 450 400 Other Committee Meeting Minutes Recorded 41 38 20 28 22 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 2009 ACCOMPLISHMENTS Mapped the Parks Cemetery property with assistance of Engineering Depai tment Continued working with departments on imaging program and placement of records in Laserfiche for public access Coordinated with Indian River County and Municipalities to Host ISBA workshops Hosted State of Florida Records Management Seminar in Chambers in July Upgraded cemetery software FISCAL YEAR 2010 GOALS AND OBJECTIVES Continue to offer efficient and timely service to Council, residents and staff Continue to work with and encourage staff to utilize Laserfiche for depai tinent records PERFORMANCE MEASURES 57 PROGRAM BUDGET DESCRIPTION FOR CITY CLERK STAFFING NATURE OF ACTIVITY 08/09 09/10 20.00% 20.00% Services for City Council Prepare City Council agendas, advertise public hearings, post notices, attend and take minutes of all City Council meetings, administer follow -up of City Council action items, prepare correspondence, prepare City Council budget, make City Council travel arrangements, research services, attest and seal all documents executed by Mayor and City Manager, schedule invocations, write proclamations and resolutions as needed, prepare certificates of appreciation, provide orientation packets for new City Council and conduct orientation with City Manager and City Attorney, coordinate with MIS for broadcast of all City Council, CRA and Board of Adjustment meetings. 10.00% 10.00% Services for Citizens Receive and respond to general 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 via Laserfiche. 15.00% 15.00% Services for Boards /Committees Liaison to boards relative to memberships, advertise vacancies, administer financial disclosure forms and update City information on Commission on Ethics website, record Board of Adjustment, CRA, Natural Resource Board, maintain and update Board Handbook, and conduct board member orientation. 30.00% 30.00% Records Management Scan all permanent and long term records for review by departments on network and for protection, research records upon request, coordinate paper recycling and records destruction with Recycling Contractor in accordance with State law. Maintain, update and distribute adopted Records Management Procedures Manual, coordinate with Records Liaisons and Committee, maintain all original City documents, i.e. ordinances, resolutions, agreements, deeds, terminated personnel files, conduct records research for staff as requested. Conduct staff training in records management. 10.00% 10.00% Cemetery Coordinate with Cemetery Sexton on sale of cemetery lots, maintain cemetery records /database. Respond to customer concerns and complaints. 5.00% 5.00% General Administration Prepare, post, and distribute monthly calendar, prepare annual budget for department, attend Management Team meetings, codify ordinances, record final plats and easements, records vacations of easement, keep log of all City vehicles, attest and seal City documents, provide notary services for City documents. 10.00% 10.00% City Election The City Clerk is the City Elections Official and Chairperson of the City Canvassing Board, qualifies candidates for office and political committees, coordinates with Supervisor of Elections and State of Florida in administration of annual general elections, prepares resolutions and forms, swears in elected officials. 100.00% 100.00% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET 58 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CITY CLERK BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for City Clerk is $296,444. This compares to the 2008 -2009 projected expenditures of $289,590, an increase of $6,854 or 2.4 FY 05 -06 FY 06 -07 Actual Actual FY 07 -08 Actual Amended Projected Adopted FY 08/09 FY 08 -09 FY 09 -10 Budget Expenditures Budget Difference Personal Services Operating Expenses Capital Outlay 246,763 284,317 242,901 252,302 250,855 240,794 (10,061) 72,387 83,703 29,430 44,785 38,735 55,650 16,915 1 1,574 Total 330,724 368,020 272,331 297,087 289,590 296,444 6,854 Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures: 1. Personal Services Decrease due to anticipated furlough days and the elimination of dependant insurance premiums for Charter Officers 2. Operating Expenses Net increase mainly due to increase in election costs. 3. Capital Outlay No capital outlay requested in FY 2009 -10 Difference (10,061) 16,915 PERSONAL SERVICES SCHEDULE CITY CLERK POSITION City Clerk Deputy City Clerk Records Program Manager PAY RANGE 39,783 71,853 35,367 63,877 F /T/E POSITION YEARS GRADE 07 -08 08 -09 09 -10 1.00 1.00 64 1.00 1.00 60 1.00 1.00 3.00 3.00 Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services 59 1.00 1.00 1.00 3.00 Projected Adopted Expenditures Budget 08 -09 09 -10 85,600 81,650 56,900 55,804 45,600 44,070 188,100 181,524 14,390 16,929 21,401 9,364 69 602 13,887 16,337 21,413 7,083 69 481 250,855 240,794 Account Number Descri 1 Lion FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Salaries 186,720 216,251 181,006 188,150 188,100 181,524 511300 Temporary Salaries 108 0 0 0 0 0 512100 FICA Taxes 14,278 16,983 13,760 14,393 14,390 13,887 512225 Deferred Compensation 16,805 17,519 16,290 16,934 16,929 16,337 512301 Group Health Insurance Premium 20,320 23,678 20,627 21,401 21,401 21,413 512305 Dependant Health Ins Premium 7,777 9,141 10,420 10,753 9,364 7,083 512309 Employee Assistance Program 92 92 69 69 69 69 512400 Worker's Comp Insurance 664 652 729 602 602 481 TOTAL PERSONAL SERVICES 246,763 284,317 242,901 252,302 250,855 240,794 533400 Other Contractual Services 11,083 9,923 1,631 3,935 3,735 1,800 533480 Temporary Employment Services 2,414 11,050 0 0 0 0 533490 Codification Services 3,779 4,496 3,155 5,000 3,000 3,000 534000 Travel and Per Diem 1,505 1,368 1,887 1,200 900 900 534101 Telephone 880 695 797 550 540 550 534110 Internet Services 120 189 147 135 135 140 534120 Postage 659 598 406 500 500 500 534630 R M Office Equipment 6,412 10,237 9,432 10,200 9,800 11,085 534910 Clerk of Court Filing Fees 63 123 46 300 300 300 534920 Legal Ads 8,014 9,337 8,124 8,000 8,000 2,000 534990 Election Costs 28,977 29,796 0 10,065 7,700 32,000 535200 Departmental Supplies 3,120 1,276 1,073 1,500 1,000 800 535210 Computer Supplies 3,437 2,830 1,332 2,000 2,000 1,500 535290 AudioNideo Recording Tapes /CDs 144 140 0 0 0 0 535410 Dues and Memberships 498 581 395 500 425 425 535420 Books and Publications 796 195 364 400 350 300 535450 Training and Education 485 870 640 500 350 350 TOTAL OPERATING EXPENDITURES 72,387 83,703 29,430 44,785 38,735 55,650 CAPITAL OUTLAY 606400 Vehicles and Equipment 11,574 0 0 0 0 0 TOTAL CAPITAL OUTLAY 11,574 0 0 0 0 0 TOTAL CITY CLERK 330,724 368,020 272,331 297,087 289,590 296,444 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CITY CLERK Code: 010009 60 PROGRAM BUDGET DESCRIPTION FOR CITY ATTORNEY STAFFING NATURE OF ACTIVITY 08/09 09/10 25.00% 25.00% Counsel to City Council and Other City Bodies Attend workshops, regular and special meetings of 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, property instruments and other legal documents on behalf of the City. 40.00% 40.00% City Legal Advisor Provide legal counsel to and attends meetings with City Manager department directors and key personnel on a day -to -day basis. Provide legal opinions to City Council and Manager as requested. 10.00% 10.00% Legal Representative Represent City in litigation and administrative proceedings as required. Act as General Counsel to the City in the supervision of outside counsel. 100.00% 100.00% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET 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. 61 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CITY ATTORNEY BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for City Attorney is $125,340. This compares to the 2008 -2009 projected expenditures of $188,301, a decrease of $62,961, or 33.4%. Amended Projected Adopted FY 05 -06 FY 06 -07 FY 07 -08 FY 08 -09 FY 08 -09 FY 09 -10 Actual Actual Actual Budget Expenditures Budget Difference Personal Services Operating Expenses Capital Outlay 180,322 193,365 209,562 81,636 78,501 (78,501) 6,054 7,595 6,103 112,858 109,800 125,340 15,540 Total 186,376 200,960 215,665 194,494 188,301 125,340 (62,961) Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures: Difference 1. Personal Services Decrease due to change from full -time attorney to contractual (78,501) 2. Operating Expenses Increase mainly due to change from full -time attorney to contractual 15,540 3. Capital Outlay No capital outlay requested for FY 2009 -10 PERSONAL SERVICES SCHEDULE CITY ATTORNEY F/T /E Projected Adopted PAY POSITION YEARS Expenditure Budget POSITION RANGE GRADE 07 -08 08 -09 09 -10 08 -09 09 -10 City Attorney 1.00 1.00 0.00 70,845 Administrative Asst 34,674 62,625 60 1.00 1.00 0.00 1,990 2.00 2.00 0.00 62 72,835 FICA Taxes 2,013 Deferred Compensation 523 Group Health Insurance 2,347 Dependent Health Insurance Premium 520 Employee Assistance Program 7 Workers Comp Insurance 256 Auto Allowance 0 Total Personal Services 78,501 Account Descri stion FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 132,087 140,897 152,162 72,836 72,835 0 512100 FICA Taxes 9,936 10,549 11,106 1,455 2,013 0 512225 Deferred Compensation 19,365 20,658 22,239 523 523 0 512301 Group Health Insurance Premium 10,323 12,028 13,768 2,347 2,347 0 512305 Dependant Health Ins Premium 4,564 5,318 6,062 520 520 0 512309 Employee Assistance Program 46 46 46 29 7 0 512400 Worker's Comp Insurance 411 417 461 326 256 0 512601 Auto Allowance 3,590 3,452 3,718 3,600 0 0 TOTAL PERSONAL SERVICES 180,322 193,365 209,562 81,636 78,501 0 OPERATING EXPENDITURES 533400 Other Contractual Services 0 0 517 106,700 106,700 121,000 534000 Travel and Per Diem 754 845 789 1,000 0 0 534101 Telephone 308 347 413 275 270 280 534105 Cellular Phone 527 379 321 290 23 0 534110 Internet Services 60 53 42 40 40 40 534115 On -Line Services 1,089 968 1,202 1,000 1,164 1,620 534120 Postage 40 16 16 50 25 50 534130 Express Mail 15 37 0 0 0 50 534630 R M Office Equipment 0 1,256 806 800 775 600 534800 Promotional Activities 80 0 0 0 0 0 534995 Litigation Expenses 50 1,126 794 1,000 250 1,000 535200 Departmental Supplies 183 390 196 208 208 100 535210 Computer Supplies 1,718 983 0 100 0 50 535410 Dues and Memberships 450 425 500 450 150 450 535420 Books and Publications 95 10 10 195 195 100 535450 Training and Education 685 760 497 750 0 0 TOTAL OPERATING EXPENDITURES 6,054 7,595 6,103 112,858 109,800 125,340 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL LEGAL DEPARTMENT 186,376 200,960 215,665 194,494 188,301 125,340 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CITY ATTORNEY Code: 010010 63 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET! CITY OF HOME OF PELICAN ISLAND This Page Intentionally Left Blank 64 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET ADMINISTRATIVE SERVICES DEPARTMENT The Administrative Services Department primarily provides support services to other City departments. It has been organized into two primary sections, which are Finance and Human Resources. Other activities include administration of grants and major construction projects. The Finance Section's 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. This Section also coordinates general and liability insurance claims. The Human Resources Section 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 collective bargaining agreements, discipline and grievance handling and employee salary administration. The Section also administers workers' compensation benefits. This department is also responsible for documenting compliance with grant provisions and processing grant reimbursements. It also monitors all major construction projects to assure spending is held within amounts appropriated and restricted funds are correctly used. FISCAL YEAR 2009 ACCOMPLISHMENTS Revised Family Medical Leave Policy and Procedure and began revisions to the Standard Operating Procedures Manual. Continued to educate employees on the importance of being safety conscientious. This includes training seminars and the safety committee that evaluates safety practices and recommends improvements. Coordinated with Indian River and Brevard Community College to provide training for Employees. Implemented an online benefit application for all employees. Assisted in a successful negotiation for a one year bargaining agreement with Communication Workers of America Union. Successfully closed the following grants and projects: Florida Department of Transportation Airport Layout Plan, Florida Fish Wildlife Florida Boating Improvement Program, U.S. Department of Justice Bulletproof Vest Partnership, U.S. Department of Justice Secure our Schools, Federal Aviation Administration Airport Layout Plan Update, Florida Inland Navigation District Main Street Boat Ramp Trailer Parking Acquisition. Florida Airport Council Internship Grant Program, Florida League of Cities Safety Grant Reimbursement Program, U.S. Department of Environmental Protection Periwinkle Drive Stormwater Improvements and Office of Criminal Justice Tactical Rifles. Completed the Single Audit Section of Fiscal Year 2008 Comprehensive Annual Financial Report. Published the Community Redevelopment Agency Annual Activity Report for FY 2007 -2008, as required by State Statute 163.356 (3) (C). Tenth time awardee of the Government Finance Officer's Association Certificate of Achievement for Excellence in Financial Reporting for the Comprehensive Annual Financial Report and fifth time awardee of the Government Finance Officer's Association Distinguished Budget Presentation Award. Received a clean opinion from City's external auditors for the FY 2007 -2008 financial audit. Maintained the American Express corporate card reward program and generated approximately $2,500 of rewards for City sponsored employee events. Retained an "A bond rating from Standard Poor's for Stormwater Utilities revenue Bonds, Series 2003 and an "A bond rating from Standard Poor's for Discretionary Sales Tax Revenue Bonds, Series 2003 and Series 2003A. 65 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET FISCAL YEAR 2010 GOALS AND OBJECTIVES Continue to generate cost saving ideas through internal audits and staff involvement. Complete revisions to the Standard Operating Procedures Manual. Update Human Resource Policies and include them on the city's website. Provide low cost quality training for City employees, including continuation of Lunch `n Learn sessions. Develop mandatory training that can be provided through the intranet when appropriate. Provide FDOT training to certify supervisors of safety sensitive employees to diagnose alcohol or drug misuse symptoms. Successfully negotiate a successor Collective Bargaining Agreement with the Communication Workers of America (CWA) and Police Benevolent Association (PBA). 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. Continue to provide quality financial services for the City of Sebastian. Continue to provide responsive service to all customers, citizens, vendors, and employees. Submit 2008 -2009 Comprehensive Annual Financial Report to Government Finance Officers Association for Excellence for Financial Award. Submit 2009 -2010 Annual Budget document to the Government Finance Officers Association for distinguished Budget Presentation Award. Continue to increase productivity by modifying operating procedures. Provide timely financial information to the City administration and the general public by issuing the City's Comprehensive Annual Financial Report no later than February 28th each year. Provide timely adopted budget document to the City administration and the general public by issuing the City's Annual Budget document no later than October 30th each year. Continue staff training in accounting, risk management, and emergency management. Maintain and improve the current bond rating from Fitch, Moody's, and S &P. 66 Performance Indicators Actual 2005/2006 Actual 2006/2007 Actual 2007/2008 Projected 2008/2009 Projected 2009/2010 Total Full and Part -time Positions 209 212 193 190 183 Terminations /Resignations/Retirements 40 37 25 25 24 HR hours to process new employee N/A 9 5 3 3 Applications processed 470 489 285 175 100 New Hires 53 46 20 20 10 Background Checks conducted non -sworn 71 47 23 15 10 Reported Workers Compensation Injuries 19 10 17 14 14 Time frame to hire new employee non -sworn N/A 14 days 14 days 7 days 7 days Time frame to hire new employee sworn N/A 3 months 3 momths 2.5 months 2.5 months Program Cost Per Capita 27.66% 26.36% .28.82 25.21% 21.48% Journal Entries Processed 2,238 2,321 2,681 2,300 2,500 Accounts Payable Invoices Processed 4,599 4,348 4,572 4,400 4,500 Accounts Payable Checks Processed 3,181 3,189 3,374 3,200 3,300 Purchase Orders Processed 293 284 254 300 275 Payroll Checks Processed 5,052 5,159 4,847 5,200 5,000 Purchasing/Corporate Card Transactions Processed 2,447 2,019 1,104 2,500 2,500 Purchasing Card Users 37 37 43 36 43 Number of Fixed Assets Records 1,740 1,850 1,980 1,950 2,000 Comprehensive Annual Financial Statement issued 02/09/07 03/21/08 03/25/09 02/28/10 02/28/11 Annual Budget Document issued 10/20/05 10/20/06 10/20/07 10/20/08 10/20/09 Receive Excellence in Financial Reporting Award (consecutive years) 8 9 10 11 12 Receive Distinguished Budget Presentation Award (consecutive years) 2 3 4 5 6 Cellular Phones Maintained n/a 75 80 77 83 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET PERFORMANCE MEASURES 67 PROGRAM BUDGET DESCRIPTION FOR ADMINISTRATIVE SERVICES STAFFING NATURE OF ACTIVITY 08/09 09/10 3.50% 4.00% Hiring New Employees Accept applications, screen applications for minimum qualifications, prepare employment and rejection letters, prepare new hire package, schedule pre employment physical and drug screens, conduct new hire orientations, conduct employment and background investigations, coordinate with departments regarding examinations for skilled positions. 5.00% 5.00% In Service Actions Process employee action notices for activity promotions, demotions and transfers. Maintain personnel and subject files. Update salary schedules and compensation plans. Administer employee evaluation program. 7.50% 2.00% Union Neeotiations Contract Administration Negotiate labor agreements with both PBA and CWA and any Memo's of Understanding that may be necessary during the life of existing contracts. Perform support research, document preparation and record minutes. Review, rewrite and organize Rules and Regulations. 21.50% 10.00% Employee Support Continue longevity service awards for employees completing 5, 10, 15 and 20 consecutive years of service with the City, Employee of the Quarter and Year awards and the Safe Driving award. Ensure all employees required to possess CDL Drivers Licenses meet Federal Drug and Alcohol Standard through random drug testing, while maintaining the confidentially of the person being processed. Develop and coordinate the necessary employee training. Maintain the City's Policy and Procedures Manual. Also, maintain an Employee Handbook which contains an abbreviated ready reference of major policies and procedures. Review and revise job descriptions. Disseminate information to employees through the monthly newsleter. Implement a true random drug policy for all employees to ensure a drug free workplace. Insure and provide for an Employee Assistance Program for employees and family members with any mental health and/or stress related problems. 5.00% 5.00% Effective Insurance Plans Develop and maintain a comprehensive, innovative and effectively managed insurance benefits plan for all employees and dependents. Provide clear prevention opportunities and participation options for employees and dependents. 7.50% 10.00% Grants Special Projects- Responsible for quarterly status, reimbursement reports, close out documentation and federal and state compliance to grantors. 14.50% 13.00% General Accounting Data entry for general ledger activity for all City operations, bank reconciliations, preparation of federal, State and local reports, and allocation of charges to City departments. Ensure all accounting information is entered timely and accurately. Maintain fixed assets records and ensure assets are recorded and tagged properly. Account for all Capital Projects. 7.50% 14.00% Accounts Payable Review all requests for payment and prepare checks. Process and pay purchasing card transactions. Ensure appropriate discounts are taken and invoices are paid prior to due date, audit travel expense reports and prepare year end 1099's. 5.00% 5.00% Payroll Review and process payroll, including benefits, deductions, leave availability, and workers compensation. Prepare quarterly and annual payroll tax reports and quarterly reports to the workers compensation insurance carrier. Prepare employee insurance invoices for payment and process year end W -2's. 7.50% 7.00% Budeet Assist the City Manager in preparation of annual budget. Ensure budget is comprehensive as to communication, coordination and control. Submit final budget to the Government Finance Officers Association Awards Program and quarterly budget amendment packages to the Council. 0.50% 1.00% Risk Manaeement Ensure that insurance claims are promptly submitted to the insurance carrier. Resolve minor claims that are lower than deductible limits in a fair and consistent manner. 10.00% 10.00% Auditing and Financial Reporting Analyze general ledger accounts, develop and prepare subsidiary ledgers for the annual audit. Analyze financial data. Prepare monthly budget to actual statements and annual financial statements. Prepare annual State reports, such as Comptroller's Report, Transportation Report, and other complex financial analyses. Invest operating and construction funds. Make debt service payments and record transactions. Complete the Comprehensive Annual Financial Report and submit to the Government Finance Officers Association Award Program. 4.00% 10.00% Cash Manaeement Collect revenues from taxes, intergovernmental revenues, franchise fees, utility taxes, occupational licenses, parking citations, special assessments, and rentals. Monitor collections as compared to budget. Invest any available cash balances. 1.00% 4.00% Cellular Phone Maintenance Monitor use and coordinate repairs and replacements of City cell phones. 100.00% 100.00% CITY OF SEBASTIAN, FLORIDA 2009 /2010 ANNUAL BUDGET 68 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET ADMINISTRATIVE SERVICES BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for Administrative Services is $492,658. expenditures of $577,803, a decrease of $85,145 or 14.7 FY 05 -06 Actual FY 06 -07 FY 07 -08 Actual Actual Amended FY 08 -09 Budget This compares to the 2008 -2009 projected Projected FY 08 -09 Expenditures Adopted FY 09 -10 Budget Difference Personal Services 505,708 470,194 577,960 499,528 Operating Expenses 93,649 117,350 82,816 79,015 Capital Outlay 3,542 498,465 408,939 (89,526) 79,338 83,719 4,381 Total 599,357 591,087 660,776 578,543 577,803 492,658 (85,145) Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures: 1. Personal Services Net decrease due to reduction in force of two employees. 2. Operating Expenses Net increase mainly due to a higher cost of consultants 3. Capital Outlay No capital outlay requested in FY 2009 -10 Difference (89,526) 4,381 PERSONAL SERVICES SCHEDULE POSITION RANGE Admin Services Director 79,970 144,435 Director of Finance 67,708 122,288 Human Resources Director 67,708 122,288 Junior Accountant 40,607 73,340 Human Resources Technician 32,336 58,403 Accounting Clerk II Accounting Clerk I Benefit Specialist 26,545 47,943 23,581 42,589 30,797 69,219 GRADE 07 -08 08 -09 09 -10 87 0.00 0.00 82 1.00 1.00 82 1.00 1.00 39 1.00 1.00 33 1.00 1.00 26 2.00 2.00 22 1.00 1.00 33 1.00 0.00 69 8.00 7.00 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 1.00 1.00 0.00 1.00 1.00 1.00 0.00 0.00 08 -09 09 -10 88,521 100,000 86,230 79,900 58,700 58,665 47,000 47,551 63,600 34,353 27,500 376,700 315,320 500 500 28,856 24,160 33,948 28,424 49,886 35,763 7,209 3,819 161 115 1,205 838 498,465 408,939 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE ADMINISTRATIVE SERVICES DEPARTMENT EXPENDITURES PER FISCAL YEAR Description 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14 2014 -15 TOTAL Server Operating System for MUNIS Accounting Software 5,000 5,000 5,000 5,000 70 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 391,198 356,534 444,734 377,600 376,700 315,320 511300 Temporary Salaries 2,736 0 0 0 0 0 511400 Overtime 348 732 574 500 500 500 512100 FICA Taxes 29,531 26,416 33,052 28,925 28,856 24,160 512225 Deferred Compensation 34,682 31,503 34,465 34,029 33,948 28,424 512301 Group Health Insurance Premium 36,621 42,820 52,821 49,896 49,886 35,763 512305 Dependent Insurance 8,967 10,802 10,609 7,209 7,209 3,819 512309 Employee Assistance Program 180 177 180 161 161 115 512400 Worker's Comp Insurance 1,445 1,210 1,525 1,208 1,205 838 TOTAL PERSONAL SERVICES 505,708 470,194 577,960 499,528 498,465 408,939 OPERATING EXPENDITURES 533100 Professional Services 0 10,650 0 0 0 0 533120 Consultants 0 954 3,449 100 1,578 8,600 533175 Employee Background Testing 11,296 6,580 4,005 1,500 3,000 3,249 533400 Other Contractual Services 1,744 2,469 3,267 2,000 1,750 2,000 533200 Audit Fees 29,705 29,443 31,986 35,950 35,943 34,815 533480 Temporary Employment Services 1,140 0 0 0 0 0 534000 Travel and Per Diem 4,346 4,564 2,134 2,050 2,119 750 534101 Telephone 1,996 1,158 1,587 965 895 550 534105 Cellular Telephone 0 0 369 375 355 370 534110 Internet Access 220 347 366 175 175 120 534120 Postage 2,297 2,084 2,050 2,450 2,050 2,500 534130 Express Mail 131 146 162 225 210 100 534630 R M Office Equipment 16,418 38,750 17,739 19,000 19,100 19,450 534700 Printing and Binding 2,386 2,542 2,566 2,325 2,379 2,500 534800 Promotional Activities 552 1,579 923 500 775 775 534910 Clerk of Court Filing Fees 0 0 0 0 0 0 534920 Legal Ads 2,593 1,037 150 500 419 0 535200 Departmental Supplies 6,669 3,774 4,452 3,500 3,500 3,300 535205 Bank Charges 26 (52) 49 100 100 100 535210 Computer Supplies 4,228 3,522 1,931 2,500 1,800 1,225 535230 Small Tools Equipment 0 127 0 75 0 0 535410 Dues and Memberships 1,410 2,157 1,610 1,500 1,645 1,685 535420 Books and Publications 1,998 2,162 2,366 1,750 650 1,130 535450 Training and Education 4,495 3,356 1,655 1,475 895 500 TOTAL OPERATING EXPENDITURES 93,649 117,350 82,816 79,015 79,338 83,719 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 3,542 0 0 0 0 TOTAL CAPITAL OUTLAY 0 3,542 0 0 0 0 TOTAL ADMINISTRATIVE SERVICES 599,357 591,086 660,776 578,543 577,803 492,658 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET ADMINISTRATIVE SERVICES DEPARTMENT Code: 010020 71 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CITY OF HOME OF PELICAN ISLAND This Page Intentionally Left Blank 72 Performance Indicators Actual 2005/2006 Actual 2006/2007 Actual 2007/2008 Projected 2008/2009 Projected 2009/2010 Workorders Processed 5039 14335 9470 15000 10000 Server Outages Serviced 0 0 0 1 1 Network Outages Serviced 0 0 0 1 1 Phone System Outages Serviced 0 1 0 1 1 User Training hours performed/supported 2200 3500 3200 4000 2500 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 Depai tment'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 2009 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. New Airport Website. New City of Sebastian Website. Set up early voting at City Hall 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. MIS hosted The Indian River County Economic Summit, receiving many written and verbal accolades and praise. MIS completed testing of Office 2007, operating systems Vista and Windows 7. Completed fiber repair from Wimbrow Drive to the City Garage on Sebastian Blvd. Completed major fiber replacement at the Golf Course. Completed Golf Course computer system from Windows 98 to Windows XP and Server 2003. Completed a City Wide roll out of Office 2003. Assisted and consulted in the LoPresti tenant move to the Airport. Maintained a City Wide Backup to be able to restore any information when needed. FISCAL YEAR 2010 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. New enhancements to the City of Sebastian Website. New enhancements to the Airport Website. City Goal: Citywide Infrastructure Improvements: Complete the Indian River County Fiber hook up project for the Police Department. ERFORMANCE MEASURES 73 PROGRAM BUDGET DESCRIPTION FOR THE MANAGEMENT INFORMATION SERVICES STAFFING NATURE OF ACTIVITY 08/09 09/10 20.00% 15.00% 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 systems. 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, e-mail accounts, data backup etc... 20.00% 20.00% Division Administration This includes the functions necessary to support the internal administrative needs of the MIS division's resources and personnel. 10.00% 10.00% Technoloey Research and Development This is the time necessary to research and evaluate technology related products and services for purchase and implementation. 10.00% 15.00% 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% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET MANAGEMENT INFORMATION SYSTEMS BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for Management Information Systems is $266,913. This compares to the 2008- 2009 projected expenditures of $246,591, an increase of $20,322 or 8.2 Amended Projected Adopted FY 05 -06 FY 06 -07 FY 07 -08 FY 08 -09 FY 08 -09 FY 09 -10 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 134,715 189,323 198,088 217,279 212,930 206,855 (6,075) Operating Expenses 10,197 13,636 15,450 34,065 30,861 28,735 (2,126) Capital Outlay 19,222 19,351 9,329 15,000 2,800 31,323 28,523 Total 164,134 222,310 222,868 266,344 246,591 266,913 20,322 Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures: 1. Personal Services Decrease mainly due to anticipated furlough days 2. Operating Expenses Net decrease mainly due to a decrease in repair and maintenance of office and operating equipment Difference (6,075) (2,126) 3. Capital Outlay Increase due to upgrades of hardware and software 28,523 74 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE MANAGEMENT INFORMATION SERVICES POSITION MIS Director Senior System Analyst Systems Analyst PAY RANGE 62,599 113,062 36,782 66,432 35,367 63,877 CAPITAL OUTLAY SCHEDULE GRADE 79 61 60 3.00 3.00 3.00 75 F/T/E POSITION YEARS 07 -08 08 -09 09 -10 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 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 08 -09 09 -10 75,500 72,016 46,700 45,785 37,000 36,268 159,200 154,069 5,000 5,000 12,561 14,328 21,264 69 508 12,169 13,866 21,275 69 407 212,930 206,855 MANAGEMENT INFORMATION SERVICES Description Exchange Connector 2003 HP Procurve Switch Exchange Server upgrade Cost Exchange Software Upgrade Cost Enterprise Server Imaging OpenScape Xpressions V6 Servers Phone System Replacement Disaster Recovery Symantec ghost Suite 2 Automation for CH25 Broadcast 2009 10 2010 11 2011 12 2012 13 1,850 8,716 7,910 12,847 1,557 12,416 10,000 9,300 5,000 30,000 1,557 1,557 10,000 10,000 9,300 20,000 2013 -14 2014 -15 10,000 75,000 1 0,000 TOTAL 1,850 8,716 7,910 12,847 4,671 12,416 50,000 75,000 18,600 5,000 50,000 Total 31,323 68,273 40,857 11,557 85,000 10,000 247,010 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 100,789 137,361 141,232 159,800 159,200 154,069 511300 Temporary Salaries 3,160 9,637 9,041 5,000 5,000 5,000 511400 Overtime 0 0 3,841 0 0 0 512100 FICA Taxes 7,723 10,983 11,609 12,607 12,561 12,169 512225 Deferred Compensation 8,574 11,726 11,662 14,382 14,328 13,866 512301 Group Health Insurance Premium 10,962 15,701 17,965 21,268 21,264 21,275 512305 Dependant Health Ins Premium 3,010 3,408 2,081 3,642 0 0 512309 Employee Assistance Program 54 65 63 69 69 69 512400 Worker's Comp Insurance 443 442 594 511 508 407 TOTAL PERSONAL SERVICES 134,715 189,323 198,088 217,279 212,930 206,855 OPERATING EXPENDITURES 533120 Consultants 0 180 405 100 0 0 534000 Travel and Per Diem 172 113 137 250 200 0 534101 Telephone 572 536 484 7,580 7,260 7,480 534105 Cellular Phone 1,569 1,481 1,191 1,125 1,060 1,100 534110 Internet Access 1,208 1,489 2,197 2,410 2,325 2,325 534120 Postage 14 28 24 100 100 100 534130 Express Mail 98 30 199 150 200 150 534630 R M Office Equipment 706 6,164 753 3,500 3,455 4,255 534640 R M- Operating Equipment 0 590 4,429 13,500 10,900 5,500 535200 Departmental Supplies 207 381 374 250 250 700 535210 Computer Supplies 4,632 1,482 4,593 4,000 4,070 5,000 535230 Small Tools and Equipment 316 135 43 100 291 100 535410 Dues and Memberships 271 262 125 500 250 275 535420 Books and Publications 58 340 0 250 250 250 535450 Training and Education 375 426 496 250 250 1,500 TOTAL OPERATING EXPENDITURES 10,197 13,636 15,450 34,065 30,861 28,735 CAPITAL OUTLAY 606400 Vehicles and Equipment 19,222 19,351 9,329 15,000 2,800 31,323 TOTAL CAPITAL OUTLAY 19,222 19,351 9,329 15,000 2,800 31,323 TOTAL MANAGEMENT INFORMATION SYSTEMS DIVISION 164,134 222,310 222,868 266,344 246,591 266,913 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET MANAGEMENT INFORMATION SYSTEMS Code: 010021 76 Performance Indicators Actual 2005/2006 Actual 2006/2007 Actual 2007/2008 Projected 2008/2009 Projected 2009/2010 Total major minor site plan reviews 32 40 17 20 25 Preliminary/final plat approvals 8 12 4 5 6 Application requests processed 140 159 100 100 120 Total permits (temporary) issued 18 31 37 40 42 Division of a single lot 18 5 2 4 6 Land use and zoning change requests 2 2 2 2 2 Annexation Requests 2 2 2 2 4 Flood Zone determinations 175 130 120 125 140 Site Plan inspections 48 47 41 45 50 Occupational Licenses processed and issued 1,300 1,746 1,807 N/A N/A Land Development Code amendments 2 4 4 4 Model home conditional use approvals N/A 12 13 13 15 Preocessing time for site plans (month) N/A 6 6 3 2 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET GROWTH MANAGEMENT DEPARTMENT The Growth Management Depai tuent 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 guidance and economic development activities. FISCAL YEAR 2009 ACCOMPLISHMENTS Processed letters to FEMA requesting modification to the flood zone maps. Participating with design, permitting and construction for the Main Street Boat Ramp Renovation Obtained the Tree City USA recertification for the 10 year Completed updates to the Comprehensive Plan Participant in the MPO North County Greenways plan Proposed several land development code modifications Applied for $3.2 million in funding from the Florida Communities' Trust for the Stan Mayfield Working Waterfronts Program grant. FISCAL YEAR 2010 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 development of the working waterfront Continue providing sound technical and professional interpretation of the Land Development Code for future developments RMANCE MEASURES 77 PROGRAM BUDGET DESCRIPTION FOR THE GROWTH MANAGEMENT DEPARTMENT STAFFING NATURE OF ACTIVITY 08/09 09/10 25.00% 20.00% Public Assistance Provide zoning and other regulatory information to the public and work with the public to assure that development is of the highest quality and that all development proposals are consistent with City Regulations. 35.00% 25.00% Informal Site Plans /Commercial Variances Work with citizen groups to provide public input and recommendation to the City Council. These include the Planning and Zoning Board and other committees and taskforce groups that may be required from time to time. Implement policy 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% 10.00% General Administrative Research various miscellaneous topics and gather information for other agencies and /or other departments, including code enf. 5.00% 15.00% Economic Development Provide proper direction and guidance for continued positive /controlled economic growth. 5.00% 20.00% Community Redevelopment Implementation of stated goals within the Community Redevelopment Master Plan and consistent with objectives outlined by the City Council. 10.00% 0.00% Code Administration Ensure proper guidance and direction is given in order to enforce the intent of all applicable City codes. 0.00% 0.00% Business Tax Approve and issue occupational licenses and maintain database. 5.00% 0.00% Code Enforcement Addressing code violations and enforcing community standards to address properties that are not in compliance. 100.00% 100.00% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET 78 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET GROWTH MANAGEMENT DEPARTMENT BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for Growth Management is $437,156. This compares to the 2008 -2009 projected expenditures of $383,362, an increase of $53,794 or 14.0 FY 05 -06 Actual FY 06 -07 FY 07 -08 Actual Actual Amended FY 08 -09 Budget Projected FY 08 -09 Expenditures Adopted FY 09 -10 Budget Difference Personal Services 234,664 314,240 344,247 366,446 366,952 372,436 5,484 Operating Expenses 22,376 32,143 35,844 16,410 16,410 64,720 48,310 Capital Outlay 32,810 2,425 Total 257,040 379,193 382,517 382,856 383,362 437,156 53,794 Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures: 1. Personal Services Increase mainly due to the transfer executive assistant from City Attorney's division 2. Operating Expenses Net increase mainly due to the requirement of the Comp Plan E.A.R. 3. Capital Outlay No capital outlay requested for FY 2009 -10 Difference 5,484 48,310 PERSONAL SERVICES SCHEDULE GROWTH MANAGEMENT DEPARTMENT POSITION Growth Management Director Growth Management Manager Environmental Planner Adminstrative Assistant Zoning Technician Local Business Tax Specialist PAY RANGE 65,104 123,464 43,030 89,967 39,783 79,218 35,367 /67,071 30,797 61,323 26,545 59,662 GRADE 81 67 64 60 33 26 79 F /T /E POSITION YEARS 07 -08 08 -09 09 -10 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 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 1.00 1.00 1.00 1.00 1.00 0.00 Projected Adopted Expenditure Budget 08 -09 09 -10 85,300 81,841 69,200 67,922 42,000 41,494 35,000 40,551 42,500 45,330 274,000 277,138 1,500 1,500 21,076 21,316 24,795 25,077 33,566 35,532 11,025 11,021 110 115 880 737 366,952 372,436 Account Number Descri s tion FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 176,555 236,601 255,930 273,400 274,000 277,138 511400 Overtime 2,812 2,119 1,617 1,500 1,500 1,500 512100 FICA Taxes 12,977 17,296 18,683 21,029 21,076 21,316 512225 Deferred Compensation 15,137 20,912 23,179 24,741 24,795 25,077 512301 Group Health Insurance Premium 18,450 27,006 32,937 33,743 33,566 35,532 512305 Dependant Health Ins Premium 7,969 9,522 10,923 11,045 11,025 11,021 512309 Employee Assistance Program 86 108 111 109 110 115 512400 Worker's Comp Insurance 678 677 867 879 880 737 TOTAL PERSONAL SERVICES 234,664 314,240 344,247 366,446 366,952 372,436 OPERATING EXPENDITURES 533120 Consultants 0 1,022 15,000 0 0 50,000 533400 Other Contractual Services 0 2,438 2,000 0 0 0 533480 Temporary Employment Services 0 791 0 0 0 0 534000 Travel and Per Diem 1,999 2,375 1,073 1,200 1,000 900 534101 Telephone 880 1,004 807 500 500 460 534105 Cellular Telephone 407 775 748 750 750 690 534110 Internet Services 80 130 153 160 160 160 534120 Postage 3,964 3,458 1,946 500 900 500 534130 Express Mail 96 29 145 100 200 100 534620 R M- Vehicles 204 677 390 250 100 200 534630 R M- Office Equipment 3,150 4,831 3,382 3,000 3,000 2,700 534700 Printing and Binding 508 760 812 400 400 360 534920 Legal Ads 3,174 4,297 3,033 3,200 3,200 3,200 535200 Departmental Supplies 2,302 2,633 2,536 1,500 1,500 1,350 535210 Computer Supplies 2,939 3,719 1,083 2,000 2,000 1,800 535230 Small Tools and Equipment 32 199 13 100 100 0 535260 Gas and Oil 70 287 1,230 600 600 500 535410 Dues and Memberships 723 489 603 650 650 600 535420 Books and Publications 926 1,279 280 500 450 400 535450 Training and Education 920 950 610 1,000 900 800 TOTAL OPERATING EXPENDITURES 22,376 32,143 35,844 16,410 16,410 64,720 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 32,810 2,425 0 0 0 TOTAL CAPITAL OUTLAY 0 32,810 2,425 0 0 0 TOTAL GROWTH MANAGEMENT 257,040 379,193 382,516 382,856 383,362 437,156 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET GROWTH MANAGEMENT DEPARTMENT Code: 010080 80 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET The Fiscal Year 2009 -2010 Adopted budget for Police Department as a whole is $4,647,459. This compares to the 2008 -09 projected expenditures of $4,750,335, a decrease of $102,876 or 2.2 Amended Projected Adopted FY 05 -06 FY 06/07 FY 07/08 FY 08/09 FY 08/09 FY 09/10 Actual Actual Actual Budget Expenditures Budget Difference Personal Services Operating Expenses Capital Outlay $3,378,117 $4,189,082 $4,183,352 $4,352,783 $4,317,554 $4,250,025 (67,529) 432,530 488,750 494,187 438,548 421,471 397,434 (24,037) 255,233 308,247 73,282 37,688 11,310 (11,310) Total $4,065,880 $4,986,078 $4,750,821 $4,829,019 $4,750,335 $4,647,459 (102,876) Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures: 1. Personal Services Net decrease mainly due to the elimination of the Deputy Chief position. 2. Operating Expenses Decrease due to overall decrease in operating expenses. 3. Capital Outlay No Capital Outlay Requested for FY 09/10 Difference (67,529) (24,037) (11,310) Sebastian Police Department Cost Allocation Investigations 20% Dispatch 10% Code Enforcement 3% Police Administration 12% Police Operations 55% 81 POLICE DEPARTMENT ADMINISTRATION 2006 Actual 2007 Actual 2008 Actual 2009 Budget 2009 Projected 2010 Budget PERSONAL SERVICES 775,583 993,426 864,466 833,591 795,560 410,987 OPERATING EXPENDITURES 78,917 98,073 96,942 139,843 134,954 131,360 CAPITAL OUTLAY 2,551 1,407 16,783 TOTAL 857,051 1,092,905 978,191 973,434 930,514 542,347 POLICE DEPARTMENT OPERATIONS PERSONAL SERVICES 1,641,776 2,047,576 2,133,640 2,337,778 2,392,709 2,406,001 OPERATING EXPENDITURES 203,562 240,292 244,162 182,612 171,643 152,639 CAPITAL OUTLAY 201,740 260,340 36,232 22,688 TOTAL 2,047,077 2,548,209 2,414,034 2,543,078 2,564,352 2,558,640 POLICE DEPARTMENT DETECTIVE PERSONAL SERVICES 507,522 605,435 613,450 571,069 528,478 833,218 OPERATING EXPENDITURES 101,933 105,502 115,587 90,893 89,109 89,219 CAPITAL OUTLAY 43,744 25,980 1,700 5,000 5,000 TOTAL 653,198 736,916 730,737 666,962 622,587 922,437 POLICE DEPARTMENT DISPATCH PERSONAL SERVICES 318,741 375,306 456,751 490,241 481,297 482,826 OPERATING EXPENDITURES 29,072 24,100 14,756 3,690 3,763 3,369 CAPITAL OUTLAY 2,140 20,520 1,140 10,000 6,310 TOTAL 349,953 419,926 472,647 503,931 491,370 486,195 POLICE DEPARTMENT CODE ENFORCEMENT PERSONAL SERVICES 134,495 167,339 115,045 120,104 119,510 116,993 OPERATING EXPENDITURES 19,047 20,783 22,740 21,510 22,002 20,847 CAPITAL OUTLAY 5,058 17,427 TOTAL 158,601 188,121 155,212 141,614 141,512 137,840 TOTALS PERSONAL SERVICES 3,378,117 4,189,082 4,183,352 4,352,783 4,317,554 4,250,025 OPERATING EXPENDITURES 432,530 488,750 494,187 438,548 421,471 397,434 CAPITAL OUTLAY 255,233 308,247 73,282 37,688 11,310 TOTAL 4,065,880 4,986,078 4,750,821 4,829,019 4,750,335 4,647,459 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CONSOLIDATED POLICE DEPARTMENT The Police Department 2010 Budget for Personal Services reflects a reduction of one position as a result of the retirement of the Police Chief. Division amounts for the 2010 Budget were affected by the elimination of the Support Division, whose personnel are now shown in the Administration Division and the movement of the Community Policing Officer and School Crossing Guards from Administration to the Detective Division. The respective operating expenditure accounts have been adjusted accordingly. 82 Performance Indicators Actual 2005/2006 Actual 2006/2007 Actual 2007/2008 Projected 2008/2009 Projected 2009/2010 Civic meetings attended 8 9 12 8 12 Policies reviewed 60 60 60 60 60 Unit staff meetings attended 12 12 14 10 12 Senior staff meetings attended 36 38 40 40 40 Staff inspections performed 6 9 5 10 12 Computerized statistical reviews 6 8 3 12 12 Crime Prevention Information needs 3 8 8 12 0 Youth Bike Safety Events 3 9 2 15 0 Community Events 4 6 5 8 6 Background Investigations 25 25 15 12 0 Recruitment Functions 4 6 4 10 2 Training Assistance 5 6 5 5 4 Internal Investigations 3 2 2 3 3 Conduct 40 hrs of training for officers 36 43 42 50 0 Conduct training for civilian employees 20 25 15 40 0 Recruiting and promotional Activities 2 2 3 4 0 Number of citations processed 2402 2784 1529 2923 3000 Number of warnings processed 3050 4416 2900 4636 4500 Number of reports processed 2211 1845 2476 1937 2000 Number of parking citations processed 390 280 60 294 300 Number of trespass warnings processed 70 79 116 84 90 Fingerprints taken N/A 304 220 319 320 Statistical reports completed N/A 35 35 36 35 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET POLICE ADMINISTRATION The Police Administrative Division includes the office of the Chief, Professional Standards, Accreditation, Alarm Administration, Records and Staff Inspections. This division coordinates the efforts of the division commanders, oversees the budgets, reviews internal investigations and background investigations for new employees and is responsible for strategic planning. FISCAL YEAR 2008/2009 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 Achieved State reaccreditation status Establish 2 neighborhood watch programs Supported the Police Volunteer Unit Investigated reported misconduct of employees Supervised and reviewed the hiring of potential new employees Maximized in- house training with limited resources FISCAL YEAR 2009/2010 GOALS AND OBJECTIVES City Goal: Governmental Efficiency Conduct one citizens academy class Maintain accreditation through staff inspections Store and dispose of records in accordance with public records retention laws Provide information and reports to the public in a timely manner Provide FDLE &UCR reports as required Provide fingerprinting service to the public at least two days per week Enhance staff inspections Establish a form of Comp Stat Advance our Community Policing concepts PERFORMANCE MEASURES 83 PROGRAM BUDGET DESCRIPTION FOR THE POLICE ADMINISTRATION STAFFING NATURE OF ACTIVITY 08/09 09/10 8.33% 30.00% General Management Direct department, develop and expand citizen involvement and public education. Meet with civic groups, media, and other public and private groups. General administrative duties managing the denartment 11.67% 0.00% Training Maintain Training and Professional Development Programs. 1.34% 10.00% Professional Standards Oversee all internal affairs investigations and conduct two staff inspections during the year. Oversee all background investigations. Insure that accreditation standards are followed and documented. 1.67% 0.00% Dispatch /Communications Continue to develop procedures and training personnel to implement a 911 PSAP. 3.33% 0.00% CAD RMS Updates (09/10 transferred to Support Division). 1.67% 0.00% Community Relations Provide full police services to the Community. Conduct security surveys. Coordinate Community Service Volunteer Program. Coordinate public service media segments. Provide commercial and residential security training sessions. 4.17% 0.00% Community Policing Prepare and implement public assistance /community policing initiatives. 1.67% 0.00% Crime Prevention Coordinate with City Agencies and other law enforcement agencies to reduce criminal activities 0.83% 0.00% Security Surveys Provide commerical and residential security training sessions. 09/10 3.33% 0.00% Background investigation 1.50% 5.00% Staff Inspections 0.83% 0.00% Internal Affairs 5.50% 0.00% Computer Aided Dispatch (CAD) Records Management 4.17% 0.00% Recruiting and Hiring 25.00% 20.00% Records Management Processing, distributing and entering incident reports, citations, warnings, parking tickets, trespass warnings, and other related records management for the Divisions of the Police Denartment 10.00% 10.00% Citizen Requests Respond to citizen and agency requests for incident reports, accident reports, and local checks by fax, mail or phone. Providing officers with information when requested, signing for, processing and entering subpoenas. Providing records information to citizens in 5.00% 10.00% Reporting Provide FDLE with UCR reports, update UCR, prepare and provide statistics, update pin map. 2.50% 5.00% Fingerprinting Fingerprint residents when requested. 7.50% 10.00% Administrative Mail correspondence to housewatch participants and to program donors, collect copy fees, signoff citation fees and alarm fees. 100.00% 100.00% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET 84 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET POLICE ADMINISTRATION BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for Police Administration is $542,347. projected expenditures of $930,514, a decrease of $388,167 or 41.7 Amended FY 08 -09 FY 05 -06 Actual FY 06 -07 Actual FY 07 -08 actual This compares to the 2008 -2009 Projected FY 08 -09 Budget Expenditures Adopted FY 09/10 Budget Difference Personal Services Operating Expenses Capital Outlay 775,583 993,426 864,466 833,591 795,560 410,987 (384,573) 78,917 98,073 96,942 139,843 134,954 131,360 (3,594) 2,551 1,407 16,783 Total 857,052 1,092,906 978,192 973,434 930,514 542,347 (388,167) Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 projected expenditures: 1. Personal Services Decrease mainly due transfer of personnel to other divisions and elimination of Deputy Chief position 2. Operating Expenses Net decrease mainly due to the transfer of training education expenses to the investigative division 3. Capital Outlay No approved capital outlay for FY 2009 -2010 Difference (384,573) (3,594) PERSONAL SERVICES SCHEDULE POSITION Chief of Police Deputy Chief of Police Lieutenant Administrative Assistant Records Specialist II Community Policing Officer Clerical Assistant II Clerical Assistant II Clerical Assistant I Crossing Guards Temp PAY RANGE 73,233 132,266 60,926 110,039 57,428 103,722 28,196 59,662 28,196 59,662 37,148 /83,494 24,252 54,508 24,252 54,508 22,909 51,490 GRADE 85 77 74 29 29 27 23 23 21 Overtime FICA Taxes Clothing Allowance Deferred Compensation Chapter 185 Pension Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services 85 POSITION YEARS 07 -08 08 -09 09 -10 1.00 1.00 1.00 0.00 1.00 0.00 2.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 2.00 1.00 1.00 0.00 2.00 2.00 1.00 0.00 0.00 4.00 4.00 0.00 Expenditure Budget 08 -09 09 -10 108,000 93,316 94,500 94,500 53,500 52,960 32,000 31,497 58,000 29,500 28,623 68,040 77,771 44,000 13.00 13.00 6.00 582,040 284,167 3,000 3,000 44,921 22,008 2,160 520 27,027 17,177 44,707 16,984 57,818 49,753 19,651 11,551 207 138 14,029 5,689 795,560 410,987 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 461,895 522,101 494,601 548,550 538,040 284,167 511300 Temporary Salaries 24,931 43,311 43,452 44,000 44,000 0 511400 Overtime 6,766 8,539 6,114 5,000 3,000 3,000 512100 FICA Taxes 37,230 42,691 40,211 45,878 44,921 22,008 512215 Clothing Allowance 2,160 2,032 2,160 2,160 2,160 520 512225 Deferred Compensation 23,891 25,758 24,005 27,225 27,027 17,177 512250 Chapter 185 Retirement 143,390 259,466 158,588 53,607 44,707 16,984 512301 Group Health Insurance Premium 46,830 55,027 56,923 66,794 57,818 49,753 512305 Dependant Health Ins Premium 14,627 20,356 23,262 26,141 19,651 11,551 512309 Employee Assistance Program 225 223 199 207 207 138 512400 Worker's Comp Insurance 13,638 13,920 14,950 14,029 14,029 5,689 TOTAL PERSONAL SERVICES 775,583 993,426 864,466 833,591 795,560 410,987 OPERATING EXPENDITURES 533100 Professional Services 0 0 2,212 0 0 0 533400 Other Contractual Services 722 9,395 750 9,000 16,912 0 533415 Janitorial Services 10,800 13,375 19,500 19,500 19,500 19,500 534000 Travel and Per Diem 2,379 2,257 5,391 5,000 5,000 0 534101 Telephone 2,969 1,093 4,501 11,100 10,620 10,700 534105 Cellular Telephone 2,263 2,166 1,940 1,873 1,480 1,030 534110 Internet Services 380 303 350 295 977 1,000 534115 On -line Services 0 0 0 0 0 0 534120 Postage 1,321 1,333 1,279 1,120 1,120 1,120 534310 Electric 7,467 7,548 5,395 36,340 36,600 35,600 534320 Water /Sewer 544 447 447 2,780 2,780 2,850 534500 Insurance 6,864 0 105 210 105 8,000 534620 R M- Vehicles 2,864 5,805 2,609 1,250 1,000 1,000 534630 R M Office Equipment 281 4,819 0 400 0 25,760 534640 R M- Operating Equipment 20 0 13,742 400 0 200 534650 R M -Radio 440 591 301 850 275 200 534800 Promotional Activities 1,441 2,436 1,856 1,000 500 300 534820 Designated Expenditure (Greer Donation) 1,187 12,090 618 20,400 20,000 10,000 535200 Departmental Supplies 10,459 9,710 9,102 8,500 3,500 3,500 535210 Computer Supplies 4,683 2,653 3,973 2,450 800 1,000 535230 Small Tools and Equipment 1,913 2,055 707 1,900 500 500 535260 Gas and Oil 13,257 10,576 10,170 9,300 8,285 7,000 535270 Uniforms and Shoes 1,139 1,684 2,177 1,900 600 600 535275 Safety Equipment 293 0 84 0 100 100 535410 Dues and Memberships 684 1,252 1,128 1,025 1,300 1,300 535420 Books and Publications 53 1,869 0 250 0 100 535450 Training and Education 4,351 4,615 8,605 3,000 3,000 0 535710 NoAd Valorem Taxes 142 0 0 0 0 0 TOTAL OPERATING EXPENDITURES 78,917 98,073 96,942 139,843 134,954 131,360 CAPITAL OUTLAY 606400 Vehicles and Equipment 2,551 1,407 16,783 0 0 0 TOTAL CAPITAL OUTLAY 2,551 1,407 16,783 0 0 0 TOTAL POLICE ADMINISTRATION 857,052 1,092,905 978,191 973,434 930,514 542,347 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET POLICE ADMINISTRATION (RECORDS DIVISION) Code: 010041 (010048 86 Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Actual 2007/2008 Projected 2008/2009 Projected 2009/2010 Traffic Stops 4,822 5,400 6,705 4,335 6,800 4,551 Officer Initiated Activity 26,557 20,000 26,054 23,864 27,000 25,057 Traffic Enforcement 339 270 178 225 300 236 Parking Enforcement 902 400 788 330 500 346 Alarms 680 750 612 623 600 654 Written Warnings Traffic Stops 3,928 2,550 4,318 2,900 4,300 3,045 Calls for Service 35,762 N/A 37,527 35,004 40,000 36,754 Vehicle check points 5 3 5 2 4 3 Buckle up and DUI enforcement waves 4 3 4 3 4 3 K -9 usage reports 138 75 152 148 135 155 K -9 training days 43 45 45 52 45 52 Child safety seat programs 24 2 8 44 20 46 Boat safety inspections 111 15 25 38 250 39 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 within the city limits. The operations division is comprised of four squads of 5 sworn personnel, four K -9 teams, a marine officer, two motorcycle officer's and as extra duties several officers are also part of the SRT (special response team). SRT is responsible for serving high risk warrants, handling barricaded subjects, or any other special incidents requiring highly trained and equipped personnel. FISCAL YEAR 2008/2009 ACCOMPLISHMENTS Reorganized personnel and assets to provide better service to the community through directed patrol. Increased K -9 unit to four K -9 teams. Continued advanced and professional development training department wide. Maintained the community policing philosophy in daily operations. FISCAL YEAR 2009/2010 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 87 PROGRAM BUDGET DESCRIPTION FOR THE POLICE OPERATIONS DIVISION STAFFING NATURE OF ACTIVITY ;08/09 09/10 15.00% 15.00% Calls for Service respond to estimated 38,000 40,000 calls for service. 11.00% 15.00% Traffic Stops and Citations Conduct an estimated 6,000 traffic stops and issue an estimated 2,500 citations and 3,500 warnings. 1.00% 3.50% Investigations Conduct vehicle crash investigations. 9.00% 5.00% Criminal Transportation Transport arrested adults and juveniles to respective detention facilities. 1.50% 1.50% Training and Professional Development Provide a minimum of 40 hours of training to all members of the division. 12.50% 30.00% Patrol and Crime Prevention Maintain patrol logs and direct patrols to reduce opportunistic crimes. Monitor traffic to direct traffic enforcement strategies. Plan and participate in task force operations. 20.00% 10.00% K -9 Unit Responsible for directed patrol and request for officer assists. 20.00% 10.00% 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% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET POLICE OPERATIONS DIVISION BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for Police Operations Division is $2,558,640. This compares to the 2008 -2009 projected expenditures of $2,564,352, a decrease of $5,712 or .22 Amended Projected Adopted FY 05 -06 FY 06 -07 FY 07 -08 FY 08 -09 FY 08 -09 FY 09 -10 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 1,641,776 2,047,576 2,133,640 2,337,778 2,392,709 2,406,001 13,292 Operating Expenses 203,562 240,292 244,162 182,612 171,643 152,639 (19,004) Capital Outlay 201,740 260,340 36,232 22,688 0 0 0 Total 2,047,078 2,548,208 2,414,033 2,543,078 2,564,352 2,558,640 (5,712) Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures: Difference 1. Personal Services Net increase annual salary increases for PBA employees per the PBA Union Contract 13,292 2. Operating Expenses Net decrease mainly due to a decrease of repair and maintenance of vehicles (19,004) 3. Capital Outlay No approved Capital Outlay for FY 2009 -2010 88 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE POLICE OPERATIONS DIVISION POSITION Captain Lieutenant Sergeants Officers Officer Motorcycle Patrol Officer K -9 Officer Marine Patrol Part-time Officer PAY RANGE 52,089 103,722 52,089 103,722 46,940 105,594 37,148 83,494 37,148 83,494 37,148 83,494 37,148 83,494 GRADE 74 74 30 27 27 27 27 89 F/T /E POSITION YEARS 07 -08 08 -09 09 -10 0.00 1.00 4.00 19.00 2.00 2.00 1.00 0.50 0.00 1.00 4.00 18.00 2.00 4.00 1.00 0.50 1.00 0.00 4.00 18.00 2.00 4.00 1.00 0.00 29.50 30.50 30.00 Overtime FICA Taxes Clothing Allowance Chapter 185 Retirement Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services Projected Adopted Expenditure Budget 08 -09 09 -10 90,714 94,800 305,500 319,326 766,600 781,843 90,500 91,543 183,500 187,836 72,500 74,343 5,550 $1,518,950 $1,545,605 165,000 130,800 130,445 129,484 15,660 16,200 303,790 303,429 180,150 206,457 31,400 31,854 638 691 46,676 41,481 $2,392,709 $2,406,001 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 1,073,192 1,316,426 1,388,775 1,513,400 1,513,400 1,545,605 511300 Temporary Salaries 24,735 35,949 2,232 8,000 5,550 0 511400 Overtime 116,727 143,848 146,885 130,800 165,000 130,800 512100 FICA Taxes 77,977 95,724 116,702 128,236 130,445 129,484 512215 Clothing Allowance 11,138 12,510 15,436 16,085 15,660 16,200 512250 Chapter 185 Retirement 154,187 191,580 201,057 268,501 303,790 303,429 512301 Group Health Insurance Premium 107,072 151,552 183,427 204,071 180,150 206,457 512305 Dependant Health Ins Premium 27,908 43,234 25,418 21,318 31,400 31,854 512309 Employee Assistance Program 568 639 657 668 638 691 512400 Worker's Comp Insurance 48,272 56,114 53,051 46,699 46,676 41,481 TOTAL PERSONAL SERVICES 1,641,776 2,047,576 2,133,640 2,337,778 2,392,709 2,406,001 OPERATING EXPENDITURES 533500 Investigations 0 0 0 0 75 0 534000 Travel and Per Diem 10,545 10,470 0 0 0 0 534101 Telephone 1,487 1,049 4,000 0 0 0 534105 Cellular Telephone 1,218 1,527 2,071 1,872 2,400 2,100 534110 Internet Access 8,103 8,088 7,695 5,925 4,300 4,000 534120 Postage 0 0 163 0 800 600 534310 Electric 17,174 21,857 17,384 0 0 0 534320 Water /Sewer 1,252 1,325 1,439 0 0 0 534610 R M- Buildings 0 3,227 0 0 0 0 534620 R M- Vehicles 23,777 29,122 25,129 5,000 21,638 6,189 534630 R M Office Equipment 0 6,498 1,988 4,500 2,050 2,000 534640 R M- Operating Equipment 20,319 19,699 22,553 12,400 12,400 12,000 534650 R M -Radio 3,303 3,964 1,212 1,000 1,262 950 534810 K -9 Expenditures 2,328 1,287 4,040 0 2,736 0 534800 Promotional Activities 0 0 99 0 0 0 535200 Departmental Supplies 10,964 15,015 13,732 10,000 15,054 12,000 535210 Computer Supplies 2,222 3,175 1,948 4,400 1,008 1,500 535230 Small Tools and Equipment 3,791 5,397 2,205 2,500 2,500 2,400 535260 Gas and Oil 69,756 85,767 116,929 115,315 85,000 90,000 535270 Uniforms and Shoes 19,404 13,449 20,123 18,000 18,000 17,000 535275 Safety Equipment 244 594 363 550 1,270 750 535410 Dues and Memberships 180 380 674 0 0 0 535420 Books and Publications 467 1,121 415 1,150 1,150 1,150 535450 Training and Education 7,028 7,281 0 0 0 0 TOTAL OPERATING EXPENDITURES 203,562 240,292 244,162 182,612 171,643 152,639 CAPITAL OUTLAY 606400 Vehicles and Equipment 201,740 260,340 36,232 22,688 0 0 TOTAL CAPITAL OUTLAY 201,740 260,340 36,232 22,688 0 0 TOTAL POLICE OPERATIONS DIVISION 2,047,078 2,548,208 2,414,034 2,543,078 2,564,352 2,558,640 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET POLICE OPERATIONS (SPECIAL OPERATIONS ROAD PATROL) de: 010043 (010040 90 Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Actual 2007/2008 Projected 2008/2009 Projected 2009/2010 Burglary Investigations 217 146 192 190 201 200 Assault Investigations 211 246 283 245 297 300 Sexual Assault Investigations 7 8 7 18 7 9 Vehicle Theft Investigation 28 19 15 19 15 20 Robbery Investigations 4 5 5 4 5 5 Larceny Investigations 349 385 578 678 606 700 Juvenile Arrests 58 73 48 125 50 100 Murder /Attempted Murder Investigations 0 1 0 0 0 0 DARE Programs 349 385 578 20 2 2 GREAT Programs 58 73 48 13 1 1 RAD -KIDS Programs 0 1 0 31 1 5 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET POLICE DETECTIVE DIVISION The Police Detective Division is under the supervision of a sergeant and is staffed by three (3) sworn investigators, an Evidence Technician and a School Resource Officer. Two 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 Evidence Technician is the custodian of the evidence /property room and processes crime scenes for evidence. The School Resource Officer will teach DARE, GREAT, and investigate all school related crimes. FISCAL YEAR 2008/2009 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 2009/2010 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 will teach DARE in the two elementary schools, GREAT in the middle school, and RAD -KID programs when possible. Gather Intelligence from sources and disseminate where needed Maintain evidence and property in an accredited acceptable manner. PERFORMANCE MEASURES 91 PROGRAM BUDGET DESCRIPTION FOR THE POLICE DETECTIVE DIVISION STAFFING NATURE OF ACTIVITY 08/09 09/10 32.50% 32.00% Investigations Investigate reported criminal offenses, complete reports on same, conduct interviews, review and assist in the prosecution of suspects. 5.00% 10.00% On Scene Investigations Perform on -scene investigations and process crime scenes. 5.00% 5.00% Court Assistance Obtaining warrants, State Attorney's Office depositions and appear in court. 5.00% 10.00% Investigations Assistance Assist Uniform Division and other agencies with investigations. 2.50% 5.00% Training and Professional Development. 20.00% 20.00% D.A.R.E. provides students with structured classroom instruction on drug resistance and education, as well as promotes social interaction and reward for good behavior for fifth grade students. 5.00 5.000/0 School Resource Officer Program Provides onsite school safety and guidance to the facility, students, teachers, and parents. 15.00% 8.00% G.R.E.A.T. Program Teaches gang resistance through education and training. Educational aspects of program involve crime impact on victims, neighborhoods, cultural sensitivity /prejudice, conflict resolution, and goal setting. 5.00% 0.00% Life Skills D.A.R.E. like program designed and targeted to third grade students. 5.00% 5.00% RAD -KIDS- Teaches elementary age student to resist agression defensively. This course is taught after school hours, and is geared to reduce /prevent child abductions. 100.00% 100.00% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET POLICE DETECTIVE DIVISION BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for Police Detectives is $922,045. This compares to the 2008 -2009 projected expenditures of $622,587, an increase of $299,458 or 48.1% Amended Projected Adopted FY 05 -06 FY 06 -07 FY 07 -08 FY 08 -09 FY 08 -09 FY 09 -10 Actual Actual Budget Expenditures Budget Difference Personal Services 507,522 605,435 613,450 571,069 528,478 833,218 304,740 Operating Expenses 101,933 105,502 115,587 90,893 89,109 89,219 110 Capital Outlay 43,744 25,980 1,700 5,000 5,000 (5,000) Total 653,198 736,916 730,737 666,962 622,587 922,437 299,850 Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures: Difference 1. Personal Services Net increase mainly due to annual salary increase for the the PBA employees per the PBA Union Contract, the transfer of one lieutenant from the support services division, and the transfer of crossing guards and the community policing officer from the administration division. 304,740 2. Operating Expenses Decrease in payment to the Crime Lab was offset by other increases. 110 3. Capital Outlay No Capital Purchases for FY 2009 -2010 (5,000) 92 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE POLICE DETECTIVE DIVISION POSITION Captain Sergeants Investigators Evidence Technician School Resource Officer Community Policing Officer Part-Time Officer Crossing Guards Temp PAY RANGE 52,089 103,072 46,940 105,594 37,148 83,494 30,797 59,219 37,148 83,494 37,148 83,494 GRADE 74 30C 27 33 27 27 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 93 F /T /E POSITION YEARS 07 -08 08 -09 09 -10 0.00 0.00 1.00 1.00 1.00 1.00 4.00 3.00 3.00 1.00 1.00 1.00 0.00 1.00 1.00 0.00 0.00 1.00 0.00 0.00 0.50 0.00 0.00 4.00 6.00 6.00 12.50 Projected Expenditure 08 -09 82,000 146,000 40,500 57,500 326,000 40,000 28,490 6,415 3,645 60,077 34,750 15,740 144 13,217 Adopted Budget 09 -10 90,054 88,142 157,776 39,590 60,050 60,517 8,000 44,000 548,129 40,000 45,608 8,060 3,563 89,874 57,461 18,059 184 22,280 528,478 833,218 Account Number Descri s tion FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 334,956 392,647 404,619 359,500 326,000 496,129 511300 Temporary Salaries 0 0 0 0 0 52,000 511400 Overtime 27,654 47,288 42,732 40,682 40,000 40,000 512100 FICA Taxes 27,556 33,492 34,277 31,135 28,490 45,608 512215 Clothing Allowance 7,322 7,975 7,623 6,815 6,415 8,060 512225 Deferred Compensation 3,161 3,277 3,529 3,645 3,645 3,563 512250 Chapter 185 Retirement 42,185 52,471 53,382 65,102 60,077 89,874 512301 Group Health Insurance Premium 33,808 38,552 40,728 39,594 34,750 57,461 512305 Dependant Health Ins Premium 14,287 12,233 10,866 11,218 15,740 18,059 512309 Employee Assistance Program 177 186 180 161 144 184 512400 Worker's Comp Insurance 16,415 17,313 15,514 13,217 13,217 22,280 TOTAL PERSONAL SERVICES 507,522 605,435 613,450 571,069 528,478 833,218 OPERATING EXPENDITURES 533100 Professional Services 42,490 50,784 63,505 63,505 64,000 53,428 533400 Other Contractural Services 0 0 11,641 0 0 0 533500 Investigations 253 504 953 250 1,000 900 534000 Travel and Per Diem 2,700 2,919 0 0 0 2,000 534101 Telephone 1,253 518 1,980 0 0 0 534105 Cellular Telephone 2,668 2,429 2,585 2,499 2,500 3,900 534110 Internet Access 501 189 104 80 0 0 534115 On -line Services 372 600 690 660 600 900 534130 Express Mail Charges 254 279 450 300 270 250 534310 Electric 5,226 6,283 4,796 0 0 0 534320 Water /Sewer 381 379 397 0 0 0 534400 Rent/Leases 0 391 391 391 391 391 534420 Equipment Leases 0 0 408 408 408 0 534610 R& M- Buildings 0 7,297 0 0 0 0 534620 R M- Vehicles 3,411 2,018 2,176 2,000 1,600 4,000 534630 R M Office Equipment 550 2,903 0 200 200 200 534640 R M- Operating Equipment 1,080 0 0 150 150 200 534650 R M -Radio 413 656 150 200 700 800 534800 Promotional Activities 1,812 0 99 0 0 300 534967 G.R.E.A.T. Expenditures 10,902 1,398 390 0 0 0 535200 Departmental Supplies 4,777 6,467 5,219 4,500 5,000 4,500 535210 Computer Supplies 1,070 1,065 1,190 1,200 1,000 1,200 535230 Small Tools and Equipment 2,002 0 2,323 1,000 1,560 1,400 535260 Gas and Oil 13,707 12,354 13,786 10,500 7,280 8,500 535270 Uniforms and Shoes 2,170 2,686 2,147 2,500 2,000 5,700 535275 Safety Equipment 11 75 57 100 100 200 535410 Dues and Memberships 240 75 150 250 150 200 535420 Books and Publications 148 182 0 200 200 250 535450 Training and Education 3,538 3,050 0 0 0 0 TOTAL OPERATING EXPENDITURES 101,933 105,502 115,587 90,893 89,109 89,219 CAPITAL OUTLAY 606400 Vehicles and Equipment 43,744 25,980 1,700 5,000 5,000 0 TOTAL CAPITAL OUTLAY 43,744 25,980 1,700 5,000 5,000 0 TOTAL POLICE DETECTIVE DIVISION 653,199 736,917 730,737 666,962 622,587 922,437 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET POLICE DETECTIVE DIVISION (SCHOOL RESOURCE OFFICER) Code: 010047 (010042 94 PROGRAM BUDGET DESCRIPTION FOR THE POLICE DISPATCH UNIT Actual Actual Actual Actual Projected Projected Performance Indicators 2004/2005 2005/2006 2006/2007 2007/2008 2008/2009 2009/2010 911 Calls Received 1,533 542 2,201 7,942 8,000 8,339 Code Violation Calls Received 2,513 2,426 941 48 988 500 Total Calls Received 35,762 40,359 37,527 38,059 39,403 39,961 Calls Per Dispatcher 3,764 4,484 4,415 4,229 4,635 4,440 PROGRAM BUDGET DESCRIPTION FOR THE POLICE DISPATCH UNIT STAFFING NATURE OF ACTIVITY 08/09 09/10 50.00% 50.00% Dispatch Receive and dispatch calls for police services, including felony in progress and emergency calls. Supply information to officers and callers. Record police action taken on calls for service. 20.00% 20.00% Calls Receive complaint calls from public and emergency 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% CITY OF SEBASTIAN, FLORIDA 2009/2010 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 2008/2009 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 2009/2010 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 95 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CITY OF HOME OF PELICAN ISLAND This Page Intentionally Left Blank 96 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET POLICE DISPATCH UNIT BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for Police Dispatch is $486,195. This compares to the 2008 -2009 projected expenditures of $491,370 a decrease of $5,175 or 1..1% FY 05 -06 Actual FY 06 -07 FY 07 -08 Actual Actual Amended Projected Adopted FY 08 -09 FY 08 -09 FY 09 -10 Budget Expenditures Budget Difference Personal Services 318,741 375,306 456,751 490,241 481,297 482,826 Operating Expenses 29,072 24,100 14,756 3,690 3,763 3,369 Capital Outlay 2,140 20,520 1,140 10,000 6,310 1,529 (394) (6,310) Total 349,953 419,926 472,647 503,931 491,370 486,195 (5,175) Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures: Difference 1. Personal Services Increase due to addition of a temporary part-time dispatcher along with anticipated furlough days for current employees. 1,529 2. Operating Expenses Decrease mainly due to a decrease in repair and maintenance of radios and departmental supplies (394) 3. Capital Outlay No Capital Outlay approved for FY 2009 -2010 (6,310) PERSONAL SERVICES SCHEDULE POLICE DISPATCH UNIT POSITION Chief Communications Technician Communication Technician Communication Technician (Part-time) F/T /E PAY POSITION YEARS RANGE GRADE 07 -08 08 -09 09 -10 36,852 73,340 39 28,196 63,373 29 Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services 97 1.00 1.00 1.00 54,000 53,897 8.00 8.00 8.00 262,000 255,870 0.50 0.50 0.50 25,000 9.50 9.50 9.50 Projected Expenditure 08 -09 Adopted Budget 09 -10 316,000 334,767 37,000 22,000 27,005 27,293 31,770 29,859 57,220 57,698 11,050 10,158 207 207 1,045 844 481,297 482,826 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 192,406 240,996 296,068 341,500 316,000 309,767 511300 Temporary Salaries 17,266 1,339 6,674 0 0 25,000 511400 Overtime 41,477 49,847 40,441 22,000 37,000 22,000 512100 FICA Taxes 19,221 22,611 25,786 27,808 27,005 27,293 512225 Deferred Compensation 18,912 24,912 28,574 30,420 31,770 29,859 512301 Group Health Insurance Premium 24,697 32,876 50,363 57,202 57,220 57,698 512305 Dependant Health Ins Premium 3,676 1,618 7,503 10,059 11,050 10,158 512309 Employee Assistance Program 167 180 207 207 207 207 512400 Worker's Comp Insurance 919 927 1,135 1,045 1,045 844 TOTAL PERSONAL SERVICES 318,741 375,306 456,751 490,241 481,297 482,826 OPERATING EXPENDITURES 534000 Travel and Per Diem 1,035 772 0 0 0 0 534101 Telephone 2,134 2,771 5,361 0 0 0 534105 Cellular Telephone 472 423 434 375 350 310 534108 800 MHZ Lines 13,115 5,032 0 0 0 0 534110 Internet Access 80 106 116 115 115 109 534310 Electric 6,720 6,333 5,395 0 0 0 534320 Sewer /Water 490 373 447 0 0 0 534630 R& M- Office Equipment 168 2,248 0 0 0 0 534640 R M- Operating Equipment 0 252 0 0 44 50 534650 R M- Radios 471 1,066 356 400 658 400 534800 Promotional Activities 0 0 42 0 0 0 535200 Departmental Supplies 997 1,291 1,240 1,200 1,200 1,050 535210 Computer Supplies 1,183 1,503 1,261 700 1,012 950 535230 Small Tools and Equipment 128 294 0 700 200 300 535275 Safety Equipment 11 0 16 0 0 0 535410 Dues and Memberships 83 86 88 200 184 200 535450 Training and Education 1,983 1,550 0 0 0 0 TOTAL OPERATING EXPENDITURES 29,072 24,100 14,756 3,690 3,763 3,369 CAPITAL OUTLAY 606400 Vehicles and Equipment 2,140 20,520 1,140 10,000 6,310 0 TOTAL CAPITAL OUTLAY 2,140 20,520 1,140 10,000 6,310 0 TOTAL POLICE DISPATCH UNIT 349,953 419,926 472,647 503,931 491,370 486,195 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET POLICE DISPATCH UNIT Code: 010049 98 ITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CODE ENFORCEMENT DIVISION The Code Enforcement division enforces regulations to ensure the beauty and character of the City by responding to citizen complaints and self initiated enforcement. While providing support to other depaituients and the Special Magistrate, this division works to solicit voluntary compliance whenever possible. FISCAL YEAR 2008/2009 ACCOMPLISHMENTS Moved Code Enforcement from Growth Management to the Police Department. Educated the public on code issues. Worked with the public to achieve voluntary compliance. Processed numerous abatement liens and releases. Trained Code Enforcement Officers on the Police Department records management system. FISCAL YEAR 2009/2010 GOALS AND OBJECTIVES Maintain good relations with all city departments to reach goals. Maintain a proactive response to issues within the city. Work to educate the public on code violations. Work to achieve a high compliance rate. Achieve and maintain certifications for the Code Enforcement personnel. Maintain good public relations while resolving ongoing code enforcement problems PERFORMANCE MEASURES 99 Actual Actual Actual Actual Projected Projected Performance Indicators 2004/2005 2005/2006 2006/2007 2007/2008 2008/2009 2009/2010 Water Violations 76 180 389 252 400 300 Code Violations 3,794 2,500 2,833 3,371 3,000 3,500 Illegal Signs 696 506 2,640 3,380 2,500 2,500 Nuisance Abatement n/a n/a 512 495 550 700 ITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CODE ENFORCEMENT DIVISION The Code Enforcement division enforces regulations to ensure the beauty and character of the City by responding to citizen complaints and self initiated enforcement. While providing support to other depaituients and the Special Magistrate, this division works to solicit voluntary compliance whenever possible. FISCAL YEAR 2008/2009 ACCOMPLISHMENTS Moved Code Enforcement from Growth Management to the Police Department. Educated the public on code issues. Worked with the public to achieve voluntary compliance. Processed numerous abatement liens and releases. Trained Code Enforcement Officers on the Police Department records management system. FISCAL YEAR 2009/2010 GOALS AND OBJECTIVES Maintain good relations with all city departments to reach goals. Maintain a proactive response to issues within the city. Work to educate the public on code violations. Work to achieve a high compliance rate. Achieve and maintain certifications for the Code Enforcement personnel. Maintain good public relations while resolving ongoing code enforcement problems PERFORMANCE MEASURES 99 PROGRAM BUDGET DESCRIPTION FOR THE CODE ENFORCEMENT DIVISION STAFFING NATURE OF ACTIVITY 08/09 09/10 60.00% 60.00% Citizen Complaints Respond to complaints of city ordinance violations and self initiate code compliance and enforcement. 25.00% 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 and follow up letters and prepare documentation for Code Enforcement Board. 100.00% 100.00% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CODE ENFORCEMENT DIVISION BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for Code Enforcement is $137,840. This compares to the 2008 -2009 projected expenditures of $141,512, a decrease of $3,672 or 2.6% Amended Projected Adopted FY 05 -06 FY 06 -07 FY 07 -08 FY 08 -09 FY 08 -09 FY 09 -10 Actual Actual Actual Budget Expenditures Budget Difference Personal Services Operating Expenses Capital Outlay 134,495 167,339 115,045 120,104 119,510 116,993 (2,517) 19,047 20,783 22,740 21,510 22,002 20,847 (1,155) 5,058 17,427 Total 158,601 188,122 155,213 141,614 141,512 137,840 (3,672) Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures: Difference 1. Personal Services Net decrease due to anticipated furlough days (2,517) 2. Operating Expenditures Decrease mainly due to reduction in departmental supplies gas and oil (1,155) 3. Capital Outlay No Capital Outlay approved in FY 09 -10 budget 100 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE CODE ENFORCEMENT DIVISION F /T /E Projected Adopted PAY POSITION YEARS Expenditure Budget POSITION RANGE GRADE 07 -08 08 -09 09 -10 08 -09 09 -10 Code Enforcement Officer 29,874 /67,145 32 2.00 2.00 2.00 65,500 63,929 Clerical Assistant 1 22,909 41,376 21 0.50 0.50 0.50 13,000 12,888 2.50 2.50 2.50 Overtime 300 300 FICA Taxes 6,028 5,899 Deferred Compensation 7,092 6,941 Group Health Insurance Premium 24,165 24,172 Dependant Health Ins Premium 498 498 Employee Assistance Program 69 69 Worker's Comp Insurance 2,858 2,297 Total Personal Services 119,510 116,993 101 78,500 76,817 Account Number Descri s tion FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 93,212 122,156 74,829 79,000 78,500 76,817 511400 Overtime 1,318 420 592 300 300 300 512100 FICA Taxes 6,902 9,054 5,607 6,066 6,028 5,899 512225 Deferred Compensation 8,386 8,743 6,002 7,137 7,092 6,941 512301 Group Health Insurance Premium 14,988 17,113 20,818 24,165 24,165 24,172 512305 Dependant Health Ins Premium 2,367 2,543 457 514 498 498 512309 Employee Assistance Program 71 86 69 69 69 69 512400 Worker's Comp Insurance 7,251 7,224 6,671 2,853 2,858 2,297 TOTAL PERSONAL SERVICES 134,495 167,339 115,045 120,104 119,510 116,993 OPERATING EXPENDITURES 533100 Professional Services 0 550 0 0 0 0 534000 Travel and Per Diem 1,831 868 1,130 1,300 0 0 534101 Telephone 637 463 645 400 360 360 534105 Cellular Telephone 43 910 1,200 1,150 1,055 900 534110 Internet Services 80 106 84 100 77 77 534120 Postage 1,771 3,207 6,998 6,000 7,600 7,600 534310 Electric 1,493 0 0 0 0 0 534320 Water /Sewer 100 0 0 0 0 0 534620 R M- Vehicles 566 1,431 1,190 1,200 1,400 1,200 534630 R M Office Equipment 442 2,526 1,233 560 600 550 534650 R& M -Radio 110 0 0 0 200 200 534910 Clerk of Court Filing Fees 110 600 1,800 1,800 2,000 2,000 535200 Departmental Supplies 3,639 1,801 1,440 1,100 1,400 1,100 535210 Computer Supplies 708 784 384 300 250 250 535230 Small Tools and Equipment 192 67 27 200 350 200 535260 Gas and Oil 5,221 5,778 5,256 5,500 5,000 4,700 535270 Uniforms and Shoes 603 559 658 600 500 500 535275 Safety Equipment 0 0 0 50 100 100 535410 Dues and Memberships 45 120 45 150 60 60 535420 Books and Publications 0 0 0 100 50 50 535450 Training and Education 1,455 1,014 650 1,000 1,000 1,000 TOTAL OPERATING EXPENDITURES 19,047 20,783 22,740 21,510 22,002 20,847 CAPITAL OUTLAY 606400 Vehicles and Equipment 5,058 0 17,427 0 0 0 TOTAL CAPITAL OUTLAY 5,058 0 17,427 0 0 0 TOTAL CODE ENFORCEMENT DIVISION 158,601 188,122 155,213 141,614 141,512 137,840 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CODE ENFORCEMENT DIVISION Code: 010045 102 Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Actual 2007/2008 Projected 2008/2009 Projected 2009/2010 Citizen/Homeowner Inquires Complaints 300 500 350 325 300 n/a Drainage /Easement Permits Work Orders 100 150 75 90 100 n/a Signage 3000 1500 2500 2500 3000 n/a Site Plan Review 50 100 60 50 150 n/a Project Management of Specific Capital Projects 3 20 10 10 15 n/a Program Development 10 18 16 15 18 n/a Driveway Drainage Permits Inspections 2500 3000 1500 1500 2000 n/a Ongoing Liaison, Communication Permitting 5 6 7 7 6 n/a Internal Department Matters 2 6 5 6 6 n/a Pool Permits 75 150 50 50 50 n/a Driveway Drainage Inspections 2500 3000 1500 1500 2000 n/a CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET ENGINEERING DEPARTMENT In the past, the stated function/mission of the Engineering Department was 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. As a cost reduction measure, the City eliminated the City Engineer position and reorganized other departments to handle these functions. FISCAL YEAR 2009 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. PERFORMANCE MEASURES 103 PROGRAM BUDGET DESCRIPTION FOR ENGINEERING DEPARTMENT STAFFING NATURE OF ACTIVITY 08/09 09/10 8.00% 0.00% Departmental Direct planning, correspondence, citizen contact, purchasing, budgeting, payroll, management and supervision, records management and maintenance. 10.00% 0.00% Service Requests Administration, Inspection and Work Order Preparation, Tracking. 25.00% 0.00% Capital Projects Planning Design, Specifications Consultant Coordination Bidding and Contracts Construction Management inspections. 10.00% 0.00% Building Construction Activities Drainage Plan Reviews and Driveway Permitting, Reviews and inspections. 10.00% 0.00% Inspection Track Inspections, Drainage Driveways. 15.00% 0.00% Site Plans and Plat Reviews Subdivision, Site Plan Reviews and Final Plat Reviews. 5.00% 0.00% Grant Administration Administer various grants supporting the City's capital projects. 5.00% 0.00% Intergovernmental Coordination Coordinate Interlocal agreements between the County on joint projects and coordinate Joint Participation Agreements with State and federal agencies. 12.00% 0.00% Stormwater Utility Plan, organize and implementation of Master Stormwater Management Plan. 100.00% 0.00% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET ENGINEERING DEPARTMENT BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for Engineering is $0. This compares to the 2008 -09 projected expenditures of $446,645, a decrease of $446,645 or 100 Amended Projected Adopted FY 05 -06 FY 06 -07 FY 07 -08 FY 08 -09 FY 08 -09 FY 09 -10 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 436,306 551,776 410,148 429,543 415,358 (415,358) Operating Expenses 34,635 42,047 31,551 28,925 26,035 (26,035) Capital Outlay 7,294 12,285 6,500 5,252 (5,252) Total 478,235 593,823 453,985 464,968 446,645 (446,645) Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures: 1. Personal Services Net decrease due to elimination of engineering department 2. Operating Expenses Net decrease due to elimination of engineering department 3. Capital Outlay Net decrease due to elimination of engineering department Difference (415,358) (26,035) (5,252) 104 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE ENGINEERING DEPARTMENT POSITION City Engineer Engineering Technician Construction Inspector Traffic Technician Sign Technician PAY RANGE 66,380 119,890 30,193 57,258 30,193 57,258 26,024 51,821 24,572 49,906 GRADE 82 33 33 26 24 F/T /E POSITION YEARS 07 -08 08 -09 09 -10 105 1.00 1.00 1.00 1.00 1.00 5.00 1.00 1.00 1.00 1.00 1.00 5.00 Temporary 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 0.00 0.00 0.00 0.00 0.00 0.00 Projected Adopted Expenditure Budget 08 -09 09 -10 97,500 45,750 54,750 45,250 48,750 292,000 20,000 1,000 23,981 480 26,413 32,900 3,861 115 14,608 415,358 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 280,924 377,966 271,993 294,700 292,000 0 511300 Temporary Salaries 38,076 31,523 22,679 20,000 20,000 0 511400 Overtime 2,646 1,603 470 1,000 1,000 0 512100 FICA Taxes 22,835 29,960 22,395 24,188 23,981 0 512215 Clothing Allowance 400 600 480 480 480 0 512225 Deferred Compensation 25,421 30,561 24,512 26,656 26,413 0 512301 Group Health Insurance Premium 31,714 41,099 41,883 43,901 32,900 0 512305 Dependant Health Ins Premium 13,504 15,347 6,536 3,895 3,861 0 512309 Employee Assistance Program 144 161 115 115 115 0 512400 Worker's Comp Insurance 20,643 22,956 19,085 14,608 14,608 0 TOTAL PERSONAL SERVICES 436,306 551,776 410,148 429,543 415,358 0 OPERATING EXPENDITURES 533150 Engineering Services 0 10,334 0 250 250 0 533415 Janitorial Services 2,400 367 0 0 0 0 533480 Temporary Employment Service 1,643 0 0 0 0 0 534000 Travel and Per Diem 0 86 0 500 0 0 534101 Telephone 1,804 1,690 2,080 1,675 1,540 0 534105 Cellular Telephone 3,438 3,505 2,481 2,450 2,900 0 534110 Internet Services 140 730 480 475 580 0 534120 Postage 62 54 187 300 200 0 534130 Express Mail 42 149 0 100 100 0 534310 Electric 1,233 1,212 328 525 115 0 534320 Water /Sewer 0 0 0 0 0 0 534380 Trash Pickup/Hauling 199 74 0 0 0 0 534620 R M- Vehicles 2,276 983 2,525 3,500 3,000 0 534630 R M Office Equipment 811 5,551 5,353 1,000 2,000 0 534640 R M- Operating Equipment 1,233 556 657 750 750 0 535200 Departmental Supplies 4,580 4,590 4,478 4,000 4,000 0 535210 Computer Supplies 2,179 2,053 134 500 250 0 535230 Small Tools and Equipment 2,261 527 2,200 2,400 1,500 0 535260 Gas and Oil 8,325 7,995 8,244 8,500 6,750 0 535270 Uniforms and Shoes 70 782 1,399 500 500 0 535275 Safety Equipment 0 0 15 0 100 0 535380 Signalization Supplies 1,731 0 0 0 0 0 535410 Dues and Memberships 161 230 345 500 500 0 535420 Books and Publications 0 83 277 500 500 0 535450 Training and Education 46 497 369 500 500 0 TOTAL OPERATING EXPENDITURES 34,635 42,047 31,551 28,925 26,035 0 CAPITAL OUTLAY 606400 Vehicles and Equipment 7,294 0 12,285 6,500 5,252 TOTAL CAPITAL OUTLAY 7,294 0 12,285 6,500 5,252 0 TOTAL ENGINEERING 478,235 593,823 453,985 464,968 446,645 0 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET ENGINEERING DEPARTMENT Code: 010051 106 Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Actual 2007/2008 Projected 2008/2009 Projected 2009/2010 Miles of Paved Roads Maintained 156 156 156 156 156 156 Number of Parking Lots Maintained 16 16 16 16 21 16 Miles of Sidewalks Maintained 22 22 22 26 26 26 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT ROADS AND MAINTENANCE DIVISION The Roads and Maintenance Division is responsible for the repair and maintenance of the public streets and right -of- ways, and public infrastructures such as, docks, piers, boat ramps, and sidewalks, as well as, provide heavy construction support to other departments as needed. FISCAL YEAR 2009 ACCOMPLISHMENTS Built and installed pavilions around the city at various locations Continued supervision of sidewalk contractor Continued regular pothole maintenance and road crossing repaving Continue regular maintenance on buildings, docks, piers, and ramps Continued supervision of the Main Street/Indian River Drive Contractor Installed lights at Garden Club Park Replaced the walking bridges at Riverview park Installed fences in Parks Completed the Dog Park FISCAL YEAR 2010 GOALS AND OBJECTIVES Continue regular maintenance on buildings, docks, piers and ramps. Continue regular pothole maintenance on streets Continue assistance to sidewalk contractor D Continue assisting other departments with requests. PERFORMANCE MEASURES 107 PROGRAM BUDGET DESCRIPTION FOR THE ROADS AND MAINTENANCE DIVISION STAFFING NATURE OF ACTIVITY 08/09 09/10 30.00% 30.00% Streets and Alleyways Maintain 150 miles of paved streets. Maintain sixteen (16) municipally 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 equipment 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 and sidewalks following storm damage, transport heavy equipment and supplies to work -sites and grade parks and ballfields. 100.00% 100.00% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET ROADS AND MAINTENANCE DIVISION BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for the Roads and Maintenance Division is $888,638. This compares to the 2008 -2009 projected expenditures of $781,590, an increase of $107,048 or 13.7 Amended Projected Adopted FY 05 -06 FY 06 -07 FY 07 -08 FY 08 -09 FY 08 -09 FY 09 -10 Actual Actual Actual Budget Expenditures Budget Difference Personal Services Operating Expenses Capital Outlay 617,967 516,949 576,236 639,787 630,977 750,125 119,148 172,985 151,759 163,002 150,250 150,613 138,513 (12,100) 123,452 18,923 Total 914,404 687,631 739,238 790,037 781,590 888,638 107,048 Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures Difference 1. Personal Services Net increase reflects the Engineering Technician and Traffic Technician positions transferred from the Engineering Department. (Sign Technician position has been deleted.) 119,148 2. Operating Expenses Decrease due to reduction in Utilities and repair maintenance of operating equipment. (12,100) 3. Capital Outlay No approved capital outlay for FY 2009 -10 108 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE ROADS AND MAINTENANCE DIVISION Projected Adopted PAY Expenditure Budget POSITION RANGE GRADE 07 -08 08 -09 09 -10 08 -09 09 -10 Public Works Director 67,708 134,822 82 1.00 1.00 1.00 80,650 84,435 Administrative Supervisor 32,699 73,495 35 1.00 1.00 1.00 59,000 59,618 Maintenance Supervisor 32,699 73,495 35 1.00 1.00 1.00 51,700 51,051 Construction Specialist 31,721 71,296 34 0.00 1.00 1.00 46,250 44,372 Engineering Technician 30,797 69,218 33 0.00 0.00 1.00 45,788 Traffic Technician 26,544 59,662 26 0.00 0.00 1.00 43,894 Maintenance Worker III 26,544 59,662 26 2.00 2.00 2.00 65,000 63,449 Maintenance Worker II 25,063 56,331 24 2.00 2.00 2.00 65,500 63,913 Maintenance Worker I 23,580 53,000 22 3.00 2.00 2.00 58,500 57,290 CAPITAL OUTLAY SCHEDULE ROADS AND MAINTENANCE DIVISION Description Pick Up Truck 426,600 513,810 Overtime 12,000 6,000 FICA Taxes 33,636 39,867 Clothing Allowance 1,080 1,320 Deferred Compensation 39,474 46,783 Group Health Insurance Premium 70,191 91,429 Dependant Health Ins Premium 22,775 25,588 Employee Assistance Program 230 276 Worker's Comp Insurance 24,991 25,052 Total Personal Services 630,977 750,125 EXPENDITURES PER FISCAL YEAR 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14 2014 -15 TOTAL 25,000 25,000 25,000 25,000 100,000 109 F /T/E 10.00 10.00 12.00 25,000 25,000 25,000 25,000 100,000 Account Number Descr FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 429,013 348,506 380,598 427,950 426,600 513,810 511400 Overtime 16,287 11,787 7,959 12,000 12,000 6,000 512100 FICA Taxes 32,147 25,756 27,275 33,739 33,636 39,867 512215 Clothing Allowance 817 840 960 1,080 1,080 1,320 512225 Deferred Compensation 38,403 30,296 34,970 39,596 39,474 46,783 512301 Group Health Insurance Premium 52,802 53,763 68,366 70,196 70,191 91,429 512305 Dependant Health Ins Premium 24,176 23,451 31,657 29,970 22,775 25,588 512309 Employee Assistance Program 267 228 234 230 230 276 512400 Worker's Comp Insurance 24,056 22,323 24,217 25,026 24,991 25,052 TOTAL PERSONAL SERVICES 617,967 516,949 576,236 639,787 630,977 750,125 OPERATING EXPENDITURES 533400 Other Contractual Services 6,205 31,899 6,780 6,000 4,000 1,500 533410 Environmental Services 15,726 0 0 0 0 0 533415 Janitorial Services 2,400 5,095 4,500 5,000 4,015 600 533420 Pest/Weed Control/Mowing 0 0 0 0 3,528 3,528 534000 Travel and Per Diem 2,475 2,523 1,352 1,500 1,500 1,500 534101 Telephone 1,864 6,228 8,105 6,840 6,840 7,050 534105 Cellular Telephone 3,772 3,921 3,557 4,010 2,900 3,790 534110 Internet Services 60 106 79 80 80 370 534120 Postage 155 58 37 100 50 50 534310 Electric 1,899 5,970 7,261 7,200 10,400 2,150 534320 Water /Sewer 308 1,192 836 850 1,200 350 534380 Trash Pickup/Hauling, Etc. 18,753 6,410 3,676 6,000 6,000 6,000 534400 Rents and Leases 990 4,610 4,610 2,000 2,000 2,000 534420 Equipment Leases 307 0 1,387 600 600 600 534620 R M- Vehicles 5,796 3,713 15,498 12,500 14,000 16,000 534630 R M -Office Equipment 654 1,749 581 800 800 1,000 534640 R M- Operating Equipment 31,894 28,445 25,713 26,000 25,000 16,000 534830 Special Events 2,511 2,632 1,861 1,000 1,500 1,500 534920 Legal Ads 175 0 200 200 200 535200 Departmental Supplies 16,089 8,645 12,763 10,000 9,000 11,000 535210 Computer Supplies 569 1,296 571 600 600 600 535230 Small Tools and Equipment 5,288 4,383 4,816 4,150 3,500 3,500 535260 Gas and Oil 28,087 20,740 38,246 38,200 27,600 33,250 535270 Uniforms and Shoes 2,580 1,622 2,232 1,620 2,250 2,925 535275 Safety Equipment 1,448 374 1,016 1,000 1,000 1,000 535310 Road Materials Supplies 16,469 6,545 11,493 9,000 12,000 12,000 535315 Shoreline Restoration 829 0 0 0 0 0 535320 Sod 459 0 0 0 0 0 535350 Cement 3,828 2,340 4,400 4,000 8,000 8,000 535410 Dues and Memberships 348 342 351 400 450 450 535420 Books and Publications 0 0 0 100 100 100 535450 Training and Education 1,045 920 1,281 500 1,500 1,500 TOTAL OPERATING EXPENDITURES 172,985 151,759 163,002 150,250 150,613 138,513 CAPITAL OUTLAY 606310 IOTB Fencing 0 11,625 0 0 0 0 606400 Vehicles and Equipment 123,452 7,298 0 0 0 0 TOTAL CAPITAL OUTLAY 123,452 18,923 0 0 0 0 TOTAL ROADS MAINTENANCE 914,404 687,631 739,238 790,037 781,590 888,638 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT ROADS AND MAINTENANCE DIVISION Code: 010052 110 Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Actual 2007/2008 Projected 2008/2009 Projected 2009/2010 Miles of swales 280.0 280.0 280.0 280.0 280.0 280.0 Linear feet of swales reconstructed 15,000 22,000 25,000 49,333 40,000 19,300 Miles of ditches maintained 50.0 50.0 50.0 50.0 50.0 50.0 Catch basin and culverts maintained 275 275 275 300 280 40 Linear feet Main Ditches reconstructed 10,000 36,640 35,000 40,000 45,000 45,000 Road Crossing Pipes 25 30 30 40 40 50 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 2009 ACCOMPLISHMENTS Completed installation of 1/4 round in various locations. The maintenance program for collapsed culverts is 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 Easy Street Road Project Completed the Rosebush Road crossing Completed drainage work on various Streets FISCAL YEAR 2010 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 111 PROGRAM BUDGET DESCRIPTION FOR THE STORMWATER UTILITY DIVISION STAFFING NATURE OF ACTIVITY 08/09 09/10 50.00% 50.00% Drainage Maintenance Clean and spray stormwater swales, ditches and canals. Maintain 9 miles of lame canals. Maintain 50 miles of ditches, swales and side yard ditches. 25.00% 25.00% Catch basins, Manholes and Culverts Hand clean and mow small drainage ditches. Maintain 150 catch basins and large /small culverts. 10.00% 10.00% General Administration Preparation of budget, update service records. Maintain equipment 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 and Contracts, Construction Management inspections. 100.00% 100.00% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET STORMWATER DIVISION BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for the Stormwater Utility is $1,153,181. This compares to the 2008 -2009 projected expenditures of $1,280,018 a decrease of $126,837 or 9.9 FY 05 -06 Actual FY 06 -07 FY 07 -08 Actual Actual Amended Projected FY 08 -09 FY 08 -09 Budget Expenditures Adopted FY 09 -10 Budget Difference Personal Services Operating Expenses Capital Outlay 506,922 392,400 540,745 547,823 1,187,382 774,253 679,136 750,005 77,603 146,742 55,810 1,200 551,131 728,887 0 606,040 54,909 547,141 (181,746) 0 0 Total 1,771,907 1,313,395 1,275,691 1,299,028 1,280,018 1,153,181 (126,837) Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures: 1. Personal Services Net increase due to the transfer of a Construction Inspector position from the Engineering Department 2. Operating Expenses Net decrease mainly due to a decrease in contract mowing services 3. Capital Outlay No approved capital outlay for FY 09 -10 Difference 54,909 (181,746) 112 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE STORMWATER UTILITY DIVISION POSITION Stormwater Superintendent Stormwater Supervisor Construction Inspector Maintenance Worker III Maintenance Worker II Maintenance Worker I Crew Cab Truck Replacemen Excavator PAY RANGE 46,541 97,308 32,699 73,495 30,797 69,218 26,544 59,662 25,063 56,331 23,580 53,000 CAPITAL OUTLAY SCHEDULE STORMWATER UTILITY DIVISION Description 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14 2014 -15 TOTAL 35,000 150,000 GRADE 07 -08 08 -09 09 -10 70 1.00 1.00 1.00 35 2.00 2.00 2.00 33 0.00 0.00 1.00 26 6.00 4.00 4.00 24 2.00 2.00 2.00 22 2.00 2.00 2.00 13.00 11.00 12.00 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 08 -09 09 -10 60,000 58,672 74,000 71,067 53,910 130,000 127,830 50,000 48,190 49,000 46,758 363,000 406,427 6,000 6,000 28,348 31,661 1,440 1,440 33,350 37,248 76,599 83,734 15,320 15,762 253 276 26,821 23,492 551,131 606,040 35,000 150,000 $185,000 185,000 113 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budeet FY 08/09 Proiected FY 09/10 Adopted Iiudget PERSONAL SERVICES 511200 Regular Salaries 350,620 236,814 362,442 364,500 363,000 406,427 511400 Overtime 6,648 2,444 4,925 6,000 6,000 6,000 512100 FICA Taxes 26,674 25,677 27,250 28,463 28,348 31,661 512215 Clothing Allowance 1,092 1,350 1,420 1,560 1,440 1,440 512225 Deferred Compensation 31,196 29,053 32,281 33,485 33,350 37,248 512301 Group Health Insurance Premium 53,239 63,633 68,758 76,608 76,599 83,734 512305 Dependant Health Ins Premium 10,459 9,343 13,484 15,320 15,320 15,762 512309 Employee Assistance Program 259 265 269 253 253 276 512400 Worker's Comp Insurance 26,735 23,822 29,916 21,634 26,821 23,492 TOTAL PERSONAL SERVICES 506,922 392,400 540,745 547,823 551,131 606,040 OPERATING EXPENDITURES 533150 Engineering Services 3,476 14,398 15,031 0 216 250 533400 Other Contractural Services 8,366 13,294 3,952 8,050 8,050 1,500 533420 Pest/Weed Control /Mowing 29,660 34,220 35,770 40,750 40,750 50,000 533425 Contract Mowing Services 848,480 419,888 362,439 410,000 410,000 225,000 533427 Contract Qtr Round Maintenance 0 0 7,707 12,500 12,500 12,500 534000 Travel and Per Diem 0 0 720 300 600 600 534101 Telephone 191 62 365 100 90 95 534105 Cellular Telephone 3,939 3,876 4,135 4,230 3,226 3,306 534110 Internet Services 20 26 21 20 20 20 534120 Postage 4 9 7 50 50 50 534130 Express Mail 16 0 25 100 50 50 534310 Electric 2,382 1,757 1,886 1,800 1,500 1,450 534320 Water /Sewer 308 828 439 275 625 350 534380 Trash Pickup/Hauling, Etc. 4,158 9,575 6,422 9,000 9,000 9,000 534400 Rents and Leases 990 0 0 0 0 0 534420 Equipment Leases 80 203 140 2,000 2,000 2,000 534620 R M- Vehicles 1,938 2,535 17,944 10,000 10,000 10,500 534630 R M Office Equipment 654 950 581 600 600 1,825 534640 R M- Operating Equipment 49,577 45,249 52,838 55,000 55,000 55,000 534920 Legal Ads 200 205 0 0 0 0 535200 Departmental Supplies 7,586 4,290 4,691 4,000 8,000 5,000 535210 Computer Supplies 240 0 0 300 300 300 535230 Small Tools and Equipment 2,977 2,309 3,537 2,000 2,000 2,000 535260 Gas and Oil 37,765 37,174 52,052 55,000 40,770 42,750 535270 Uniforms and Shoes 3,654 2,540 2,803 2,080 2,375 2,625 535275 Safety Equipment 1,045 366 821 1,000 800 600 535310 Road Materials Supplies 7,033 18,087 18,408 24,950 30,000 30,000 535320 Sod 81,761 79,328 20,185 26,550 25,000 25,000 535350 Cement 51,840 46,037 22,087 38,800 25,000 25,000 535355 Culvert Pipe 38,479 36,320 43,631 40,000 40,000 40,000 535410 Dues and Memberships 101 104 122 150 150 150 535420 Books and Publications 145 0 137 150 0 0 535450 Training and Education 317 620 240 250 215 220 TOTAL OPERATING EXPENDITURES 1,187,382 774,253 679,136 750,005 728,887 547,141 CAPITAL OUTLAY 606400 Vehicles and Equipment 77,603 146,742 55,810 1,200 0 0 TOTAL CAPITAL OUTLAY 77,603 146,742 55,810 1,200 0 0 TOTAL STORMWATER UTILITY DIVISION 1,771,907 1,313,395 1,275,691 1,299,028 1,280,018 1,153,181 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET STORMWATER UTILITY DIVISION Code: 010053 114 Performance Indicators Actual 2005/2006 Actual 2006/2007 Actual 2007/2008 Projected 2008/2009 Projected 2009/2010 Number of Vehicles Maintained 112 114 137 121 147 Number of Heavy Equipment Maintained 46 46 48 46 50 Number of Light Equipment Maintained 105 108 109 110 112 Preventive Maintenance Services 330 350 375 380 385 Road Service Calls 240 215 205 200 200 Completed Service Requests 1200 1325 1410 1600 1700 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT CENTRAL GARAGE DIVISON 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 2009 ACCOMPLISHMENTS Continued with employee education when available Maintaining a low backlog on vehicle and equipment repairs. Monitoring our inventory. Continued to maintain unleaded and diesel fuel facilities in accordance with E.P.A. requirements Improved the rate of backlog repairs. Worked with other departments and their needs FISCAL YEAR 2010 GOALS AND OBJECTIVES City Goal: Governmental Efficiency Continue with Employee Education and training program. Continue to develop, increase and maintain good fleet management to assure the City stays fully operational. Continue the shop equipment modernization program. Continue to maintain unleaded and diesel fuel facilities in accordance with E.P.A. requirements. Obtain a forklift to better handle deliveries PERFORMANCE MEASURES 115 PROGRAM BUDGET FOR THE CENTRAL GARAGE DIVISION STAFFING NATURE OF ACTIVITY 08/09 09/10 10.00% 10.00% Administration of City Fleet Management Program Supervise and direct 3 employees in the implementation of a Fleet Management Program for over 200 pieces of equipment. Develop and direct the maintenance of a 2,800 sq. ft maintenance facility. 45.00% 45.00% Vehicle Maintenance Schedule and perform vehicle preventive maintenance, mechanical and body repair services on all city -owned vehicles and equipment, except Golf Course equipment. 10.00% 10.00% Order and Parts Processing Order, receive and stock vehicle repair parts and material. Schedule vehicle sublet repairs. 5.00% 5.00% Employee Training Train 3 employees in new corrective repair procedures, waste disposal, and Department of Labor Safety Requirements and Standards. 10.00% 10.00% Vehicle Data Processing Data processing of work orders, issue slips, purchase orders and parts. Maintain computerized parts and tools inventory. 5.00% 5.00% General Administrative Preparation of Budget, maintenance of vehicle records and training records. 5.00% 5.00% Administration of City Fuel Facility Management Program Supervise and maintain unleaded gasoline and diesel fuel storage and dispensing facilities. Implement, monitor and maintain Fuel Management System. 5.00% 5.00% Planning and implementation of Fleet Maintenance Programs Plan, develop and implement programs to modernize facilities, equipment and tools. 5.00% 5.00% General Administrative Program Implementation of Guidelines for the acquisition and replacement of Fleet Assets. 100.00% 100.00% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CENTRAL GARAGE DIVISION BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for Central Garage is $211,761. This compares to the 2008 -2009 projected expenditures of $211,293, an increase of $468 or .2 Amended Projected Adopted FY 05 -06 FY 06 -07 FY 07 -08 FY 08 -09 FY 08 -09 FY 09 -10 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 171,762 236,901 127,864 177,021 177,160 172,001 (5,020) Operating Expenses 28,391 38,890 30,506 29,590 31,133 27,760 (1,830) Capital Outlay 5,407 8,093 0 3,500 3,000 12,000 8,500 Total 205,560 283,884 158,370 210,111 211,293 211,761 1,650 Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures 1. Personal Services Decrease due to anticipated furlough days 2. Operating Expenses Decrease mainly due to reduction in small tools and departmental supplies 3. Capital Outlay Increase due to purchase of a refurbished forklift Difference (5,020) (1,830) 8,500 116 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE CENTRAL GARAGE DIVISION POSITION Head Mechanic Mechanic Clerical Assistant CENTRAL GARAGE Description Refurbished Fork Lift Car Lift Truck Lift PAY RANGE 28,196 63,373 25,063 56,331 11.01 24.75 CAPITAL OUTLAY SCHEDULE 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14 2014 -15 TOTAL 12,000 12,000 12,000 07 -08 08 -09 09 -10 08 -09 09 -10 1.00 40,600 39,109 2.00 73,000 71,090 0.50 12,800 12,405 GRADE 29 1.00 1.00 24 1.00 2.00 21 0.50 0.50 10,000 F/T/E Projected Adopted POSITION YEARS Expenditure Budget 2.50 3.50 3.50 Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services 20,000 10,000 20,000 117 126,400 122,604 1,500 9,812 360 10,391 21,046 3,642 92 3,917 1,500 9,522 360 10,085 21,057 3,634 92 3,147 177,160 172,001 10,000 20,000 42,000 Account Number Descri a tion FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 123,583 178,198 93,096 126,400 126,400 122,604 511400 Overtime 3,042 3,068 1,378 1,500 1,500 1,500 512100 FICA Taxes 9,224 13,320 7,134 9,803 9,812 9,522 512215 Clothing Allowance 300 360 240 240 360 360 512225 Deferred Compensation 10,478 13,267 7,425 10,381 10,391 10,085 512301 Group Health Insurance Premium 15,130 17,658 13,685 21,046 21,046 21,057 512305 Dependant Health Ins Premium 5,338 6,324 1,818 3,642 3,642 3,634 512309 Employee Assistance Program 90 92 69 92 92 92 512400 Worker's Comp Insurance 4,577 4,614 3,019 3,917 3,917 3,147 TOTAL PERSONAL SERVICES 171,762 236,901 127,864 177,021 177,160 172,001 OPERATING EXPENDITURES 533400 Other Contractual Services 5,520 14,770 2,640 2,500 2,000 1,500 533410 Environmental Services 141 140 0 220 220 220 533415 Janitorial Services 3,600 3,572 3,600 3,740 3,600 3,600 534000 Travel and Per Diem 475 99 0 250 100 150 534101 Telephone 690 554 707 455 450 460 534105 Cellular Telephone 912 811 1,091 1,110 1,200 1,240 534110 Internet Access 40 2,072 42 40 40 40 534310 Electric 3,147 3,016 3,133 3,500 3,530 3,500 534320 Water /Sewer 308 264 280 275 345 350 534610 R M Buildings 30 143 543 100 300 200 534620 R M- Vehicles 1,131 205 838 750 750 750 564330 R M Office Equipment 158 1,070 111 250 300 250 534640 R M- Operating Equipment 2,113 2,559 2,848 2,500 4,000 3,500 535200 Departmental Supplies 4,207 3,858 6,450 4,000 4,000 3,000 535210 Computer Supplies 0 40 0 200 150 200 535230 Small Tools and Equipment 1,955 1,858 3,394 4,200 4,200 3,000 535250 Building Supplies 0 0 0 0 0 0 535260 Gas and Oil 2,448 2,786 3,894 4,050 4,060 4,100 535270 Uniforms and Shoes 1,447 999 935 1,100 1,588 1,200 535275 Safety Equipment 0 0 0 0 0 200 535410 Membership Professional Dues 35 0 0 0 0 0 535420 Books and Publications 0 0 0 100 100 100 535450 Training and Education 35 75 0 250 200 200 TOTAL OPERATING EXPENDITURES 28,391 38,890 30,506 29,590 31,133 27,760 CAPITAL OUTLAY 606400 Vehicles and Equipment 5,407 8,093 0 3,500 3,000 12,000 TOTAL CAPITAL OUTLAY 5,407 8,093 0 3,500 3,000 12,000 TOTAL CENTRAL GARAGE DIVISION 205,560 283,884 158,370 210,111 211,293 211,761 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CENTRAL GARAGE DIVISION Code: 010054 118 Performance Indicators Actual 2005/2006 Actual 2006/2007 Actual 2007/2008 Projected 2008/2009 Projected 2009/2010 Large Park Areas 89 Acres 89 Acres 89 Acres 256 Acres 266 Acres Sports Complex 14 Acres 14 Acres 14 Acres 14 Acres 14 Acres City Grounds 7 Acres 8 Acres 8 Acres 8 Acres 8 Acres Medians and Walkways 5 miles 5 miles 5 miles 5 miles 5 miles CITY OF SEBASTIAN, FLORIDA 2009/2010 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 fifteen (15) 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, six (6) 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 2009 -10, the maintenance of the Dog Park and Periwinkle Park has been added as part of the park maintenance program. FISCAL YEAR 2009 ACCOMPLISHMENTS Installed new fountain, irrigation and landscaping in Riverview Park Added new dances and new exercise programs at the Community Center Developed and opened a new Dog Park. Built two new basketball courts and resurfaced six existing tennis courts at Schumann Park. Refurbished trails at Garden Club Park and Filbert Street Park Continued quality maintenance and beautification of all Parks and City grounds. FISCAL YEAR 2010 GOALS AND OBJECTIVES City Goal: Quality of Life Install a canopy at the Splash Park. Continue quality maintenance and beautification of all parks and grounds. PERFORMANCE MEASURES 119 PROGRAM BUDGET DESCRIPTION FOR THE PARKS AND RECREATION DIVISION STAFFING NATURE OF ACTIVITY 08/09 09/10 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 Community Center. 2.50% 2.50% Playgrounds 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 and irrigation systems. 100.00% 100.00% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET PARKS AND RECREATION DIVISION BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for Parks Recreation is $1,016,195. This compares to the 2008 -2009 projected expenditures of $1,128,459, an decrease of $112,264 or 9.9 Amended Projected Adopted FY 05 -06 FY 06 -07 FY 07 -08 FY 08 -09 FY 08 -09 FY 09 -10 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 670,650 722,825 811,308 861,650 888,164 781,774 (106,390) Operating Expenses 256,196 252,262 268,072 250,745 240,295 234,421 (5,874) Capital Outlay 47,048 47,906 21,036 0 0 0 0 Total 973,894 1,022,993 1,100,415 1,112,395 1,128,459 1,016,195 (112,264) Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures Difference 1. Personal Services Net decrease mainly due to early retirement of one Parks Foreman and anticipated furlough days (106,390) 2. Operating Expenses Net decrease mainly due to reductions in small tools and repair maintenance expenses. (5,874) 3. Capital Outlay No approved Capital Outlay for FY 09 -10 120 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE PARKS AND RECREATION DIVISION POSITION Parks Superintendent Parks Supervisor Recreation Supervisor Foreman Maintenance Worker II Maintenance Worker I Skate Park Attendants" Recreation Aids" Tennis Courts Attendants" CAPITAL OUTLAY SCHEDULE PARKS AND RECREATION DIVISION Description Mowers (3) Pick Up Truck Chipper PAY RANGE 46,541 97,308 32,699 73,495 32,699 73,495 28,196 /63,373 25,063 56,331 23,580 53,000 GRADE 70 35 35 29 24 22 121 F /T/E POSITION YEARS 07 -08 1.00 1.00 1.00 2.00 3.00 7.00 3.00 1.50 4.00 08 09 1.00 1.00 1.00 2.00 3.00 7.00 3.00 1.50 4.00 23.50 23.50 22.50 Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services 09 10 1.00 1.00 1.00 1.00 3.00 7.00 3.00 1.50 4.00 18,000 17,000 9,000 22,000 Projected Adopted Expenditure Budget 08 -09 09 -10 69,200 66,775 38,000 37,691 38,700 37,698 100,000 29,578 110,000 108,275 193,000 189,815 28,000 28,000 15,000 15,000 25,000 25,000 616,900 537,832 9,000 9,000 48,001 41,943 1,560 1,440 50,351 43,225 105,159 98,057 32,392 32,393 346 323 24,455 17,561 888,164 781,774 (1) F/T/E position years represents full time equivalent positions. For Recreation Aides, 1.50 equals three temporary part-time positions. For Skate Park Attendants, 3.00 equals six temporary part-time positions. For Tennis Courts, 4.00 equals eight temporary part-time positions. 2009 10 2010 11 2011 12 2012 13 2013 14 2014 15 TOTAL 18,000 9,000 27,000 17,000 17,000 34,000 5,000 5,000 66,000 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budeet FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 410,303 432,420 483,286 527,000 548,900 469,832 511300 Temporary Salaries 65,014 62,801 68,307 68,000 68,000 68,000 511400 Overtime 7,491 16,468 11,031 9,000 9,000 9,000 512100 FICA Taxes 35,508 37,193 40,657 46,325 48,001 41,943 512215 Clothing Allowance 1,242 1,490 1,440 1,560 1,560 1,440 512225 Deferred Compensation 36,206 39,874 44,600 48,380 50,351 43,225 512301 Group Health Insurance Premium 65,287 79,395 100,774 105,033 105,159 98,057 512305 Dependant Health Ins Premium 18,656 23,222 31,433 32,411 32,392 32,393 512309 Employee Assistance Program 330 340 344 346 346 323 512400 Worker's Comp Insurance 30,614 29,622 29,436 23,595 24,455 17,561 TOTAL PERSONAL SERVICES 670,650 722,825 811,308 861,650 888,164 781,774 OPERATING EXPENDITURES 533400 Other Contractual Services 43,178 5,766 4,938 2,000 2,000 0 533415 Janitorial Services 16,849 23,538 16,920 27,000 17,000 17,520 533430 Port-O -Let Services 1,243 0 0 0 0 0 534000 Travel and Per Diem 1,154 1,277 593 460 460 0 534101 Telephone 6,127 3,718 3,206 2,650 2,755 2,840 534105 Cellular Telephone 1,529 5,860 5,528 5,350 4,770 3,900 534110 Internet Services 40 46 26 25 20 20 534120 Postage 201 256 145 100 100 100 534310 Electric 57,883 71,234 76,157 88,500 90,515 110,000 534320 Water /Sewer 9,640 12,489 6,938 7,825 7,530 7,600 534380 Trash Pickup/Hauling, Etc. 2,263 260 378 500 700 700 534420 Equipment Leases 727 168 262 400 400 400 534620 R M- Vehicles 2,594 4,681 4,070 3,500 3,500 3,500 534630 R M Office Equipment 500 1,277 581 700 600 500 534640 R M Operating Equipment 11,830 14,485 23,200 15,000 20,000 14,000 534680 R M Irrigation Systems 2,914 4,495 7,005 4,500 4,500 3,000 534681 R& M- Fencing 228 0 0 0 0 0 534685 R M Grounds Maintenance 19,863 23,139 21,202 20,000 20,000 14,779 534686 R M Parks Facilities 24,925 16,397 28,590 15,000 15,000 11,800 534700 Printing and Binding 261 82 0 0 0 0 534830 Special Event Expense 2,911 3,551 3,474 2,000 2,500 2,000 534920 Legal Ads 240 0 0 0 0 0 535200 Departmental Supplies 3,993 4,517 2,994 3,000 3,000 1,800 535210 Computer Supplies 0 0 401 0 0 0 535220 Cleaning Supplies 0 747 331 300 300 300 535221 Fertilizer /Chemical Supplies 7,954 12,674 12,706 11,000 11,000 10,738 535230 Small Tools and Equipment 8,743 11,816 9,444 5,000 5,000 2,000 535260 Gas and Oil 21,936 24,735 33,219 31,400 23,380 23,000 535270 Uniforms and Shoes 4,186 2,925 3,393 2,860 3,372 2,860 535275 Safety Equipment 787 665 1,351 600 864 600 535410 Dues and Memberships 726 763 435 500 464 464 535420 Books and Publications 0 225 90 100 90 0 535450 Training and Education 774 478 495 475 475 0 TOTAL OPERATING EXPENDITURES 256,196 252,262 268,072 250,745 240,295 234,421 CAPITAL OUTLAY 606400 Vehicles and Equipment 47,048 47,906 21,036 0 0 0 TOTAL CAPITAL OUTLAY 47,048 47,906 21,036 0 0 0 TOTAL PARKS AND RECREATION 973,894 1,022,993 1,100,415 1,112,395 1,128,459 1,016,195 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET PARKS AND RECREATION DIVISION Code: 010057 122 PROGRAM BUDGET DESCRIPTION FOR THE CEMETERY DIVISION STAFFING NATURE OF ACTIVITY 08/09 09/10 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 apply chemicals and fertilizer to improve the overall appearance of the Cemetery. Perform beautification projects such as planting trees and bushes to enhance appearance. 10.00% 10.00% Public Relations Assist with sales and locations of burial spaces and assist citizens and visitors in locating burial spaces of family 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% Acres of property maintained 9.34 Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Actual 2007/2008 Projected 2008/2009 Projected 2009/2010 Cremains, including niches 35 30 31 30 30 37 Burials 41 46 32 38 42 39 Acres of property maintained 9.34 9.34 9.34 9.34 9.34 9.34 Operating cost per acre maintained $9,352 $10,099 $8,671 $9,530 $10,763 $10,107 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 2009 ACCOMPLISHMENTS Provided professional care and maintenance of cemetery Repainted office building, gazebo and pump house Installed new office garage door Repaired North property fence line Purchased scissor lift trailer Installed new information signs FISCAL YEAR 2010 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. Get storage building done for Cemetery scissor lift. (Using funds from the Cemetery Trust Fund). RFORMANCE MEASURES 123 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CITY OF HOME OF PELICAN ISLAND This Page Intentionally Left Blank 124 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET' CEMETERY DIVISION BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for the Cemetery is $156,211. This compares to the 2008 -2009 projected expenditures of $167,541, a decrease of $11,330 or 6.8 FY 05 -06 Actual FY 06 -07 FY 07/08 Actual Actual Amended Projected Adopted FY 08/09 FY 08/09 FY 09/10 Budget Expenditures Budget Difference Personal Services Operating Expenses Capital Outlay 119,850 115,606 125,618 133,995 139,765 29,723 19,382 23,006 7,626 49,509 21,392 20,769 19,589 10,800 7,007 136,622 (3,143) (1,180) (7,007) Total 157,199 134,988 198,134 166,187 167,541 156,211 (11,330) Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures 1. Personal Services Net decrease due to anticipated furlough days 2. Operating Expenses Net decrease mainly due to reduction in repairs and maintenance and small tools 3. Capital Outlay No Capital Outlay approved for FY 2009 -10 Difference (3,143) (1,180) (7,007) PERSONAL SERVICES SCHEDULE CEMETERY DIVISION POSITION Cemetery Supervisor Maintenance Worker I PAY RANGE 32,699 73,495 23,580 53,000 GRADE 35 22 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 125 F /T /E POSITION YEARS 07 -08 08 -09 09 -10 Projected Expenditure 08 -09 Adopted Budget 09 -10 1.00 1.00 1.00 64,500 62,955 1.00 1.00 1.00 31,300 31,001 2.00 2.00 2.00 95,800 93,956 1,000 1,000 7,424 7,282 240 240 8,734 8,568 14,097 14,114 7,195 7,195 46 46 5,229 4,221 139,765 136,622 Account Number Descri s tion FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 86,107 78,923 84,720 91,100 95,800 93,956 511400 Overtime 837 929 957 1,000 1,000 1,000 512100 FICA Taxes 6,353 5,643 6,021 7,064 7,424 7,282 512215 Clothing Allowance 242 240 240 240 240 240 512225 Deferred Compensation 7,825 7,187 7,711 8,311 8,734 8,568 512301 Group Health Insurance Premium 9,676 11,778 13,553 14,071 14,097 14,114 512305 Dependant Health Ins Premium 3,738 6,079 6,985 7,208 7,195 7,195 512309 Employee Assistance Program 44 46 46 46 46 46 512400 Worker's Comp Insurance 5,029 4,781 5,385 4,955 5,229 4,221 TOTAL PERSONAL SERVICES 119,850 115,606 125,618 133,995 139,765 136,622 OPERATING EXPENDITURES 533415 Janitorial Services 1,810 2,712 3,000 3,000 3,000 3,000 533480 Temporary Employment Services 3,149 0 0 0 0 0 534101 Telephone 1,165 1,165 1,377 1,325 1,360 1,360 534105 Cellular Telephones 0 408 391 375 310 260 534110 Internet Access 528 580 575 575 574 574 534310 Electric 1,885 2,042 1,827 2,050 2,000 2,150 534610 R M Buildings 584 25 812 800 800 200 534620 R M- Vehicles 140 13 480 500 500 300 534630 R M Office Equipment 125 361 0 100 100 0 534640 R M- Operating Equipment 2,874 2,689 2,484 2,500 2,500 2,500 534685 R M Grounds Maintenance 10,577 3,256 3,757 3,301 3,301 3,300 535200 Departmental Supplies 2,860 2,814 3,629 2,701 2,701 3,000 535210 Computer Supplies 0 0 0 309 309 200 535220 Cleaning Supplies 130 215 197 250 250 250 535230 Small Tools and Equipment 633 323 947 477 446 200 535260 Gas and Oil 2,146 1,591 2,336 1,880 1,340 1,400 535270 Uniforms and Shoes 710 421 582 442 442 695 535275 Safety Equipment 117 372 217 442 441 200 535410 Dues and Memberships 291 395 395 395 395 0 TOTAL OPERATING EXPENDITURES 29,723 19,382 23,006 21,392 20,769 19,589 CAPITAL OUTLAY 606400 Vehicles and Equipment 7,626 0 49,509 10,800 7,007 0 TOTAL CAPITAL OUTLAY 7,626 0 49,509 10,800 7,007 0 TOTAL CEMETERY DIVISION 157,199 134,988 198,134 166,187 167,541 156,211 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CEMETERY DIVISION Code: 010059 126 Performance Indicators Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Actual 2007/2008 Projected 2008/2009 Projected 2009/2010 Number of facility and sites maintained 43 43 44 44 51 53 Total square footage maintained 160,328 160,328 169,769 128,668 128,668 144,513 Total number of work orders completed 600 600 350 200 200 200 Cost per square foot maintained $2.93 $1.20 $1.17 $1.26 $1.44 $1.04 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT FACILITIES MAINTENANCE 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 2009 ACCOMPLISHMENTS Energy Saving measures to reduce electric bills at certain facilities. Repainted Interior of City hall Remaining proactive toward maintenance in the City. Assisted and provided courteous service to all city departments and community events. Maintained all city facilities. FISCAL YEAR 2010 GOALS AND OBJECTIVES City Goal: Governmental Efficiency Continue to remain proactive towards maintenance and head off potential problems before they occur. Try to maintain current standards through this economic crisis and budget cutting times. Continue to maintain all City facilities Continue to provide courteous services to all city depai tments and community activities. PERFORMANCE MEASURES The higher cost per square foot maintained for FY 2004/05 is due to hurricane repairs. 127 PROGRAM BUDGET DESCRIPTION FOR THE FACILITIES MAINTENANCE DIVISION STAFFING NATURE OF ACTIVITY 08/09 09/10 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: Design/Construction, Electrical, Painting, Plumbing, Cabinetry, Carpentry, 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 owned facilities and the preparation of annual division budget. 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% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET FACILITIES MAINTENANCE DIVISION BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for the Facilities Maintenance is $268,022. This compares to the 2008 -2009 projected expenditures of $275,217, a decrease of $7,195 or 2.6 Amended Projected Adopted FY 05 -06 FY 06 -07 FY 07 -08 FY 08 -09 FY 08 -09 FY 09 -10 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 82,598 96,355 102,071 120,257 120,247 117,237 (3,010) Operating Expenses 109,619 108,080 162,251 157,007 154,970 150,785 (4,185) Capital Outlay 1,650 Total 192,217 206,085 264,322 277,264 275,217 268,022 (7,195) Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenditures Difference 1. Personal Services Net decrease due to anticipated furlough days (3,010) 2. Operating Expenses Net decrease mainly due to reduction in repairs and maintenance of buildings. (4,185) 3. Capital Outlay No approved capital outlay for FY 2009 -10 128 (CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGETS PERSONAL SERVICES SCHEDULE FACILITIES MAINTENANCE PAY CAPITAL OUTLAY SCHEDULE 129 F /T /E Projected Adopted POSITION YEARS Expenditure Budget POSITION RANGE GRADE 07 -08 08 -09 09 -10 08 -09 09 -10 Facilities Maintenance Supervisor 32,699 /73,495 35 1.00 1.00 1.00 49,500 47,697 Maintenance Worker II 25,063 56,331 24 1.00 1.00 1.00 26,500 26,236 2.00 2.00 2.00 76,000 73,933 Overtime 9,000 9,000 FICA Taxes 6,512 6,354 Clothing Allowance 120 120 Deferred Compensation 7,661 7,475 Group Health Insurance Premium 13,982 13,993 Dependant Health Ins Premium 3,707 3,707 Employee Assistance Program 46 46 Worker's Comp Insurance 3,219 2,609 Total Personal Services 120,247 117,237 FACILITIES MAINTENANCE Description 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14 2014 -15 TOTAL Work Truck 25,000 25,000 50,000 25,000 25,000 50,000 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 50,830 61,815 63,794 76,000 76,000 73,933 511400 Overtime 8,394 5,947 8,624 9,000 9,000 9,000 512100 FICA Taxes 4,314 4,884 5,254 6,512 6,512 6,354 512215 Clothing Allowance 200 150 90 120 120 120 512225 Deferred Compensation 5,330 5,741 6,115 7,661 7,661 7,475 512301 Group Health Insurance Premium 7,931 10,254 11,162 13,982 13,982 13,993 512305 Dependant Health Ins Premium 2,336 4,202 3,586 3,717 3,707 3,707 512309 Employee Assistance Program 38 44 42 46 46 46 512400 Worker's Comp Insurance 3,224 3,318 3,404 3,219 3,219 2,609 TOTAL PERSONAL SERVICES 82,598 96,355 102,071 120,257 120,247 117,237 OPERATING EXPENDITURES 533400 Other Contractual Services 4,782 4,340 24,220 24,426 24,400 25,000 533415 Janitorial Services 12,000 14,963 24,900 24,900 24,900 24,900 533420 Pest /Weed Control 2,625 2,750 3,218 4,200 3,800 3,800 534000 Travel and Per Diem 0 0 0 250 0 0 534101 Telephone 180 38 323 100 90 95 534105 Cellular Telephone 724 859 748 750 630 840 534110 Internet Services 31 52 21 20 20 20 534420 Equipment Leases 0 0 0 400 200 200 534610 R M Buildings 66,515 61,865 84,197 75,191 75,000 70,000 534620 R M- Vehicles 1,310 1,641 1,783 3,000 3,000 3,000 534630 R M Office Equipment 0 322 0 0 0 0 534640 R M- Operating Equipment 1,085 315 716 400 400 400 534920 Legal Ads 117 160 0 0 0 0 535200 Departmental Supplies 3,659 2,126 2,416 2,400 2,400 2,400 535210 Computer Supplies 0 0 0 150 150 150 535220 Cleaning Supplies 12,425 12,103 10,695 12,000 12,000 12,000 535230 Small Tools and Equipment 1,695 1,502 2,104 2,000 1,800 1,800 535250 Building Supplies 1,115 1,996 1,917 2,000 2,000 2,000 535260 Gas and Oil 491 2,216 4,018 3,800 3,160 3,160 535270 Uniforms and Shoes 711 663 812 720 720 720 535275 Safety Equipment 155 167 163 300 300 300 TOTAL OPERATING EXPENDITURES 109,619 108,080 162,251 157,007 154,970 150,785 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 1,650 0 0 0 0 TOTAL CAPITAL OUTLAY 0 1,650 0 0 0 0 TOTAL FACILITIES MAINTENANCE 192,216 206,085 264,322 277,264 275,217 268,022 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET FACILITIES MAINTENANCE DIVISION Code: 010056 130 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET GENERAL FUND NON DEPARTMENTAL This section of the budget includes costs not related to specific departmental service objectives or programs. The largest category of expenditures in this budget is for payments for general property and casualty liability insurance premiums, payment to the Riverfront Community Redevelopment Agency for tax increment revenue and general government utilities. NON DEPARTMENTAL BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for Non departmental is $627,277. This compares to the 2008 -09 projected expenditures of $693,988, a decrease of $66,711, or 9.6 Amended Projected Adopted FY 05 -06 FY 06 -07 FY 07 -08 FY 08 -09 FY 08 -09 FY 09 -10 Actual Actual Actial Budget Expenditures Budget Difference Personal Services 19,172 6,087 5,000 15,000 15,000 Operating Expenses 529,653 793,453 674,131 678,988 612,277 (66,711) Grants and Aids 2,215 4,000 Non Operating 1,139,289 Total 1,690,329 803,540 679,131 693,988 627,277 (66,711) Fiscal Year 2008 -09 Adopted Budget: Major Current Level Changes from Fiscal Year 2007 -08 Projected Expenditures: Difference 1. Personal Services No change from prior year. 2. Operating Expenses Decrease mainly due to reduction in insurance and taxes paid to CRA (66,711) 3. Grantsand Aids No grants and aids budgeted for FY 2008 -09 or FY 2009 -10. 4. Non Operating Expenses No change from prior year 131 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budeet FY 08/09 Projected FY 09/10 Adopted Budeet PERSONAL SERVICES 512500 Unemployment 19,172 6,087 1,268 5,000 15,000 15,000 TOTAL PERSONAL SERVICES 19,172 6,087 1,268 5,000 15,000 15,000 OPERATING EXPENDITURES 533100 Professional Services 4,680 6,350 0 0 0 0 533120 Consultants 17,213 3,261 53,185 6,180 6,178 0 533400 Other Contractual Services 845 0 0 0 0 0 533415 Janitorial 0 0 6,600 6,600 6,600 6,600 533425 Contract Mowing Services 7,885 12,952 25,375 15,000 25,000 25,000 534101 Telephone 3,984 4,435 5,633 4,200 6,162 6,350 534110 Internet Services 0 0 4,048 4,800 4,755 5,000 534120 Postage 6,591 6,892 7,663 7,000 7,000 7,180 534310 Electric 77,454 75,462 44,131 48,600 45,800 45,500 534320 Water /Sewer 4,879 5,817 6,579 7,200 5,300 5,500 534500 Insurance 163,181 346,152 258,834 233,345 233,345 219,481 534501 Claims 0 0 45,369 10,000 7,500 7,500 534610 R &M Building 420 0 0 0 0 0 534620 R &M Vahicles 60 0 0 0 0 0 534630 R &M Office equipment 0 1,499 1,528 925 917 950 534700 Printing and Binding 6,756 10,005 10,256 10,080 9,925 9,900 534805 4th of July 18,501 18,656 18,412 19,000 17,750 17,750 534815 Brick Paving 735 558 225 700 250 250 534825 Advertising Expenditures 3,084 1,793 2,882 0 1,615 1,615 534830 Special Events Expense 3,593 2,100 900 900 900 900 534835 Special Employee Events 2,988 2,809 2,757 2,000 2,632 2,000 534944 Supplies -PS Empl Exp Fund 1,491 803 430 500 1,500 1,000 534945 Supplies General Empl Exp Fund 3,066 2,694 3,147 1,000 2,750 1,000 534955 Refunds 0 0 792 0 0 0 534980 Payment Riverfront CRA Fund 178,786 269,866 250,499 275,436 273,888 228,326 534999 General Fund Inventory 1,935 0 0 0 0 0 535200 Departmental Supplies 2,717 2,688 1,672 750 750 1,000 535210 Computer Supplies 170 0 0 0 0 0 535260 Gas and Oil 64 0 0 0 0 0 535410 Dues and Memberships 2,026 2,186 2,451 2,500 2,475 2,475 535420 Books and Publications 78 0 0 0 0 0 535454 PBA Tuition Reimb Plan 1,874 1,016 928 1,500 1,000 1,500 535455 CWA Tuition Reimb Plan 0 500 1,297 1,000 500 1,000 535710 Non -Ad Valorem Tax 14,600 14,958 14,915 14,915 14,496 14,500 TOTAL OPERATING EXPENSES 529,653 793,453 770,508 674,131 678,988 612,277 GRANTS AND AIDS 708199 Grants and Aids 2,215 4,000 0 0 0 0 TOTAL GRANTS AND AIDS 2,215 4,000 0 0 0 0 909480 Trfr to Fund 480 Building 1,139,289 0 0 0 0 0 909901 Contingency 0 0 0 0 0 TOTAL NON OPERATING 1,139,289 0 0 0 0 0 TOTAL NON DEPARTMENTAL 1,690,329 803,540 771,776 679,131 693,988 627,277 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET NON DEPARTMENTAL Code: 010099 132 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 (LOGT) 818,000 Discretionary Sales Tax Fund (DST) 2,863,367 Recreation Impact Fee Fund 200,000 Stormwater Utility Fund 938,340 Law Enforcement Forfeiture Fund 10,200 Riverfront Community Redevelopment Agency 605,402 TOTAL 5,435,309 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. 133 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget TAXES 312400 Local Option Gas Tax 716,495 688,085 601,390 650,000 660,000 676,500 TOTAL TAXES 716,495 688,085 601,390 650,000 660,000 676,500 MISCELLANEOUS REVENUE 331900 Federal Grant FEMA 0 0 0 0 0 0 331902 Federal Grant FHWA 0 0 0 0 0 0 334100 State Grant DCA 0 0 0 0 0 0 334492 FDOT Lighting Agreement 16,998 18,018 18,559 19,047 19,047 19,523 361100 Interest Income 9,478 7,494 18,508 21,000 2,000 2,983 361105 SBA Interest Earnings 38,667 84,727 16,239 30,000 5,000 6,000 TOTAL MISCELLANEOUS REVENUE 65,143 110,239 53,306 70,047 26,047 28,506 NON REVENUE SOURCES 389991 Appropriation From PY Fund Balance 0 0 0 34,753 71,387 112,994 TOTAL NON REVENUE SOURCES 0 0 0 34,753 71,387 112,994 TOTAL LOCAL OPTION GAS TAX 781,638 798,324 654,696 754,800 757,434 818,000 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 2009 -2010 allocation for the City of Sebastian is estimated at $676,500. The estimate is based on trend analysis. LOCAL OPTION GAS TAX FUND REVENUE Code: 120010 134 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget OPERATING EXPENDITURES 533452 Maintenance 13,500 0 0 0 0 0 534315 Public Lighting 171,318 178,495 184,133 185,000 185,000 185,000 534505 Railroad Crossing Insurance 0 0 0 0 0 0 534695 Railroad Crossing Maintenance 4,230 4,719 4,719 39,016 41,650 43,000 535310 Road Materials and Supplies 0 0 0 0 0 0 535380 Signalization Supplies 21,888 12,161 16,885 15,000 15,000 15,000 TOTAL OPERATING EXPENDITURES 210,936 195,375 205,737 239,016 241,650 243,000 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 DEBT SERVICE 707105 Principal Paving Loan 214,174 223,704 233,644 243,986 243,986 254,839 707205 Interest Paving Loan 85,826 76,296 66,356 56,014 56,014 45,161 TOTAL DEBT SERVICE 300,000 300,000 300,000 300,000 300,000 300,000 GRANTS AND AIDS 820100 GoLine Grant 0 0 0 0 0 50,000 TOTAL GRANTS AND AIDS 0 0 0 0 0 50,000 NON OPERATING 909101 Trfr to General Fund 001 0 0 0 215,784 215,784 175,000 909133 Trfr to Transp Impr Fund 330 489,438 262,571 95,000 0 0 50,000 909990 Unappropriated 0 0 0 0 0 0 TOTAL NON OPERATING 489,438 262,571 95,000 215,784 215,784 225,000 TOTAL LOCAL OPTION GAS TAX 1,000,374 757,946 600,737 754,800 757,434 818,000 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET LOCAL OPTION GAS TAX FUND EXPENDITURES Code: 120051 135 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 136 Amended FY 09/10 Account FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 08/09 Adopted Number Description Actual Actual Actual Budget Projected Budget TAXES 312600 Discretionary Sales Tax 2,724,742 2,560,310 2,502,937 2,400,000 2,400,000 2,460,000 TOTAL TAXES 2,724,742 2,560,310 2,502,937 2,400,000 2,400,000 2,460,000 MISCELLANEOUS REVENUE 361100 Interest Income 39,773 40,561 26,902 40,000 22,550 30,445 361105 SBA Interest Earnings 68,192 79,637 19,819 38,000 20,000 20,000 TOTAL MISCELLANEOUS REVENUE 107,965 120,198 46,721 78,000 42,550 50,445 NON REVENUE SOURCES Transfer from Fund 310 0 289,972 0 0 0 0 Transfer from Fund 320 0 184,622 0 0 0 0 381360 Transfer from Fund 363 6,960 0 0 0 0 0 389991 Appropriation From PY Fund Balance 0 0 0 914,957 950,407 352,922 TOTAL NON REVENUE SOURCES 6,960 0 0 914,957 950,407 352,922 TOTAL DISCRETIONARY SALES TAX 2,839,667 2,680,508 2,549,658 3,392,957 3,392,957 2,863,367 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 136 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET DISCRETIONARY SALES TAX FUND EXPENDITURES Code: 130051 137 Amended FY 09/10 Account FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 08/09 Adopted Number Descr Actual Actual Actual Budget Projected Budget NON OPERATING 909101 Interfund Trfr to 001 GF 203,904 374,432 0 0 0 0 909123 Interfund Trfr to 230 Series 2003 DSF 1,025,525 1,033,206 1,164,036 1,032,957 1,032,957 1,035,869 909131 Trfr to Capital Projects Fund 310 454,693 276,951 525,709 385,000 385,000 385,000 909132 Trfr to CIP Fund 320 0 (596) (32,788) 0 0 0 909133 Trfr to Transp Impr Fund 330 355,558 407,501 581,251 1,500,000 1,500,000 467,498 909136 Trfr to Stormwater Impr Fund 363 0 653,415 1,318,444 475,000 475,000 975,000 909145 Trfr to Fund 455 AP 274,916 0 0 0 0 0 TOTAL NON OPERATING 2,314,596 2,744,909 3,556,652 3,392,957 3,392,957 2,863,367 TOTAL DISCRETIONARY SALES TAX 2,314,596 2,744,909 3,556,652 3,392,957 3,392,957 2,863,367 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET DISCRETIONARY SALES TAX FUND EXPENDITURES Code: 130051 137 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget MISCELLANEOUS REVENUE 361100 Interest Income 24,035 23,959 20,794 20,000 25,000 13,247 361105 SBA Interest Earnings 22,275 44,040 12,677 15,000 13,000 10,000 363270 Recreation Impact Fee 337,675 56,875 32,825 100,000 33,000 33,000 TOTAL MISCELLANEOUS REVENUE 383,985 124,874 66,296 135,000 71,000 56,247 NON REVENUE SOURCES 0 0 500,000 0 0 100,000 381320 Transfer from Fund 320 17,654 0 0 0 0 0 389991 Appropriation From PY Fund Balance 0 0 0 40,000 120,000 143,753 TOTAL NON REVENUE SOURCES 0 0 0 40,000 120,000 143,753 TOTAL RECREATION IMPACT FEE 383,985 124,874 66,296 175,000 191,000 200,000 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget CAPITAL OUTLAY AND PROJECTS 606300 Improvements Other Than Bldgs 0 0 6,897 0 0 0 TOTAL CAPITAL OUTLAY AND PROJECTS 0 0 6,897 0 0 0 NON OPERATING 909132 Transfer to CIP Fund 320 95,000 77,000 (148,904) 175,000 191,000 100,000 909133 Transfer to CIP Fund 330 0 0 500,000 0 0 100,000 909990 Unappropriated 0 0 0 0 0 0 TOTAL NON OPERATING 95,000 77,000 351,096 175,000 191,000 200,000 TOTAL RECREATION IMPACT FEE 95,000 77,000 357,993 175,000 191,000 200,000 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 RECREATION IMPACT FEE FUND EXPENDITURES Code: 160051 138 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget MISCELLANEOUS REVENUE 361100 Interest Income 31,706 29,631 10,340 26,000 13,000 14,000 361105 SBA Interest Earnings 56,226 67,525 34,686 20,000 11,000 12,344 361150 Other Interest 1,356 987 596 1,200 1,000 1,000 363630 Stormwater Utility Fee 819,287 834,039 810,944 850,000 850,000 850,000 381360 Transfer from Fund 363 3,619 0 0 0 0 0 389991 Appropriation from prior year fund balance 0 0 0 648,935 675,733 60,996 TOTAL MISCELLANEOUS REVENUE 912,194 932,182 856,566 1,546,135 1,550,733 938,340 TOTAL STORMWATER UTILITY 912,194 932,182 856,566 1,546,135 1,550,733 938,340 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget OPERATING EXPENDITURES 533100 Professional Services 6,765 79 86 3,500 8,098 100 TOTAL OPERATING EXPENDITURES 6,765 79 86 3,500 8,098 100 NON OPERATING 909101 Interfund Trfr to 001 GF 639,031 466,576 500,000 512,500 512,500 500,000 909263 Interfund Trfr to Fund 263 436,973 437,273 506,049 440,135 440,135 438,240 909363 Interfund Trfr to SIF Fund 363 0 453,744 0 590,000 590,000 0 TOTAL NON OPERATING 1,076,004 1,357,593 1,006,049 1,542,635 1,542,635 938,240 TOTAL STORMWATER UTILITY 1,082,769 1,357,672 1,006,135 1,546,135 1,550,733 938,340 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 STORMWATER UTILITY FUND EXPENDITURES Code: 163051 139 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget FINES AND FORFEITS 351200 Confiscated Property 15,129 6,850 19,114 8,000 8,000 8,000 TOTAL FINES AND FORFEITS 15,129 6,850 19,114 8,000 8,000 8,000 MISCELLANEOUS REVENUE 361100 Interest Income 1,454 1,665 122 1,000 200 200 361105 SBA Interest Earnings 0 0 624 0 0 0 365000 Sale of Surplus 972 225 5,181 0 0 0 366000 Contributions and Donations 1,740 321 2,785 2,000 2,000 2,000 389991 Appropriation from PY Fund Balance 0 0 0 13,500 5,300 0 TOTAL MISCELLANEOUS REVENUE 4,166 2,211 8,712 16,500 7,500 2,200 TOTAL LAW ENFORCEMENT FORFEITURE 19,295 9,061 27,826 24,500 15,500 10,200 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 140 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget OPERATING EXPENDITURES 534966 D.A.R.E. Expenditures 1,530 2,563 0 4,000 4,000 0 534967 G.R.E.A.T. Expenditures 0 8,941 0 4,000 4,000 0 535380 Departmental Supplies 1,730 5,990 85 7,500 7,500 0 535450 Training Education 0 0 0 0 0 0 TOTAL OPERATING EXPENDITURES 3,260 17,494 85 15,500 15,500 0 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 9,000 0 0 TOTAL CAPITAL OUTLAY 0 0 0 9,000 0 0 NON OPERATING 708199 Other Grants Aids 0 0 0 0 0 0 909990 Unappropriated 0 0 10,200 TOTAL NON OPERATING 0 0 0 0 0 10,200 TOTAL LAW ENFORCEMENT FORFEITURE 3,260 17,494 85 24,500 15,500 10,200 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET LAW ENFORCEMENT FORFEITURE FUND EXPENDITURES Code: 190051 141 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget TAXES 338200 Tax Increment Revenue Sebastian 178,786 282,546 250,499 275,436 273,888 228,326 338200 Tax Increment Revenue Indian River Cty 160,051 270,195 252,885 252,656 251,236 209,442 TOTAL TAXES 338,837 552,741 503,384 528,092 525,124 437,768 MISCELLANEOUS REVENUE 361100 Interest Income 28,500 33,210 5,454 26,000 2,200 2,767 361105 SBA Interest Earnings 0 0 5,436 0 0 0 369900 Other Miscellaneous Revenue 0 0 75 0 0 0 TOTAL MISCELLANEOUS REVENUE 28,500 33,210 10,965 26,000 2,200 2,767 NON REVENUE SOURCES 381320 Transfer from Capital Project Fund 0 0 0 0 0 0 381330 Transfer from Capital Project Fund 330 0 0 0 45,000 670,435 0 389991 Fund Balance Carried Forward 0 0 0 0 0 164,867 TOTAL NON REVENUE SOURCES 0 0 0 45,000 670,435 164,867 TOTAL RIVERFRONT REDEVELOPMENT 367,337 585,951 514,349 599,092 1,197,759 605,402 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 142 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 BudEet FY 08/09 Projected FY 09/10 Adopted BudEet OPERATING EXPENDITURES 533100 Professional Services 14,492 5,000 18,400 7,600 9,425 10,000 533201 Admin Svcs Provided by the GF 9,086 36,575 12,826 12,584 12,584 13,202 533400 Other Contractual Services 0 3,000 0 20,000 20,000 0 534120 Postage 0 0 0 0 0 0 534315 Public Lighting 13,053 14,023 13,743 14,850 14,000 14,000 534320 Water and Sewer 0 0 0 0 200 200 534686 R &M -Park Facilities 0 0 0 2,400 3,850 4,000 534830 Special Events Expense 31,505 18,160 26,798 78,666 71,600 71,600 534920 Legal Ads 71 78 1,469 100 0 0 535200 Departmental Supplies 0 1,188 962 1,000 1,892 1,500 535410 Dues Memberships 395 695 870 900 870 900 TOTAL OPERATING EXPENDITURES 68,602 78,719 75,068 138,100 134,421 115,402 CAPITAL OUTLAY AND PROJECTS 606100 Land 0 394,999 0 0 351,500 0 606310 Improvements Other Than Building 0 1,500 0 0 0 0 606400 Equipment 0 99,524 0 0 0 0 606900 Infrastructure Yacht Club 0 29,207 0 0 0 0 606900 Infrastructure Indian River Drive 0 84,592 0 0 0 0 606990 Infrastructure Engineering 0 0 106,249 0 0 0 TOTAL CAPITAL OUTLAY AND PROJECTS 0 609,822 106,249 0 351,500 0 GRANTS AND AIDS 820100 Facade /Sign Improvement Program 0 1,560 38,033 30,000 30,000 30,000 TOTAL GRANTS AND AIDS 0 1,560 38,033 30,000 30,000 30,000 NON OPERATING 909100 Interfund Trfr to General Fund 001 0 0 0 60,000 60,000 60,000 909132 Interfund Trfr to CIP Fund 320 0 0 15,000 0 0 0 909133 Interfund Trfr to CIP Fund 330 0 215,401 619,561 0 0 400,000 909990 Unappropriated 0 0 0 370,992 621,838 0 TOTAL NON OPERATING 0 215,401 634,561 430,992 681,838 460,000 TOTAL RIVERFRONT REDEVELOPMENT 68,602 905,502 853,911 599,092 1,197,759 605,402 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET COMMUNITY REDEVELOPMENT AGENCY EXPENDITURES Code: 140051 143 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CITY OF HOME OF PELICAN ISLAND This Page Intentionally Left Blank 144 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET DEBT SERVICE FUNDS 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 additional debt in the coming fiscal year. Detailed debt service payment schedules are located in the schedules section of this document. 145 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget MISCELLANEOUS REVENUE 361100 Interest Income 3 134 2,448 1,974 1,974 1,000 361105 SBA Interest Earnings 1,399 7,298 2,363 0 0 0 TOTAL MISCELLANEOUS REVENUE 1,402 7,432 4,811 1,974 1,974 1,000 NON REVENUE SOURCES 665,000 680,000 700,000 720,000 720,000 745,000 381130 Interfund Trfr from 130 DST 1,025,525 1,033,206 1,164,036 1,032,957 1,032,957 1,035,869 384090 Debt Proceeds -Pub Fac Debt 0 0 0 0 0 0 TOTAL NON REVENUE SOURCES 1,025,525 1,033,206 1,164,036 1,032,957 1,032,957 1,035,869 TOTAL DEBT SERVICE FUND 1,026,927 1,040,638 1,168,847 1,034,931 1,034,931 1,036,869 Account Number Descri tion FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget OPERATING EXPENDITURES 535205 Bank Charges 0 0 0 300 300 300 TOTAL OPERATING EXPENDITURES 0 0 0 300 300 300 DEBT SERVICE 707130 Principal DST Series 2003 665,000 680,000 700,000 720,000 720,000 745,000 707230 Interest DST Series 2003 367,844 353,206 333,619 312,956 312,956 289,894 707300 Other Debt Service Costs 1,675 1,675 7,675 1,675 1,675 1,675 TOTAL DEBT SERVICE 1,034,519 1,034,881 1,041,294 1,034,631 1,034,631 1,036,569 TOTAL DEBT SERVICE FUND 1,034,519 1,034,881 1,041,294 1,034,931 1,034,931 1,036,869 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 $7,725,000 as of September 30, 2009. 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 DISCRETIONARY SALES SURTAX REVENUE BONDS DEBT SERVICE EXPENDITURES Code: 230051 146 Account Number Descri I tion FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget MISCELLANEOUS REVENUE FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 08/09 Adopted 361100 Interest Income 1 28 716 875 875 120 361150 SBA Interest Earnings 971 1,069 318 0 0 0 TOTAL MISCELLANEOUS REVENUE 972 1,097 1,034 875 875 120 NON REVENUE SOURCES 201,973 197,273 191,873 185,135 185,135 177,485 381163 Interfund Trfr from 163 SUF 436,973 437,273 506,049 440,135 440,135 438,240 384263 Debt Proceeds Stormwater Series 2003 0 0 0 0 0 0 TOTAL NON REVENUE SOURCES 436,973 437,273 506,049 440,135 440,135 438,240 TOTAL DEBT SERVICE FUND 437,945 438,370 507,083 441,010 441,010 438,360 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 $4,315,000 as of September 30, 2009. 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 STORMWATER UTILITY REVENUE BONDS DEBT SERVICE FUND EXPENDITURES Code: 263051 147 Amended FY 09/10 Account FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 08/09 Adopted Number Descri I tion Actual Actual Actual Budget Projected Budget DEBT SERVICE 707163 Principal Stormwater Series 2003 235,000 240,000 245,000 255,000 255,000 260,000 707263 Interest Stormwater Series 2003 201,973 197,273 191,873 185,135 185,135 177,485 707300 Other Debt Service Costs 875 875 4,875 875 875 875 TOTAL DEBT SERVICE 437,848 438,148 441,748 441,010 441,010 438,360 TOTAL DEBT SERVICE FUND 437,848 438,148 441,748 441,010 441,010 438,360 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 $4,315,000 as of September 30, 2009. 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 STORMWATER UTILITY REVENUE BONDS DEBT SERVICE FUND EXPENDITURES Code: 263051 147 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGE CITY OF HOME OF PELICAN ISLAND This Page Intentionally Left Blank 148 CITY OF SEBASTIAN, FLORIDA 2009 /2010 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 2009 -10. 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 2009 -10 projects is provided from Discretionary Sales Tax (DST), Local Option Gas Tax (LOGT), Recreation Impact Fees, Available Construction Funds, Airport Operating Revenues, State and Federal grants, Riverfront CRA, and the Cemetery Trust Fund. 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 2009 -10 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 2009 -10 projects are either for replacement purposes or for infrastructure improvements, which do not require an increase in operational costs and may reduce maintenance expenditures. There are no anticipated savings or revenues expected to result from the Fiscal Year 2009 -10 projects. 149 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CAPITAL IMPROVEMENT FUND SOURCES AND USES OF FUNDS FOR FISCAL YEAR 2009 2010 Grants Airport Operating Local Option Gas Riverfront CRA 4% Revenues Tax 11% 0% 1% Cemetery Trust Fund 1% Discretionary Sales Tax Fund 51% REVENUE BY SOURCE Available Construction Funds 26% Recreation Impact Fee Fund 6% Culture and Recreation 3% Physical Environment 27% USES OF FUNDS Transportation 37% General Government 22% Public Safety 11% 150 (CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CAPITAL IMPROVEMENT FUND REVENUES BY SOURCE Local Option Gas Tax 50,000 Available Construction Funds 928,752 Recreation Impact Fee Fund 200,000 Discretionary Sales Tax Fund 1,827,498 Cemetery Trust Fund 50,000 Riverfront CRA 400,000 Grants 153,948 Airport Operating Revenues 3,946 Total Capital Improvement Fund Revenues 3,614,144 CAPITAL IMPROVEMENT FUND EXPENDITURES BY TYPE General Government 800,000 Public Safety 385,000 Transportation 1,354,144 Culture and Recreation 100,000 Physical Environment 975,000 Total Capital Improvement Fund Expenditures 3,614,144 151 Police Department Police Vehicle Replacement Roads and Special Projects Street Repaving Powerline Road North Parks Recreation Splash Park Canopy Skate Park Office Stormwater 1/4 Round Swale Rehab Cemetery Sissor Lift Building Airport Rehabilitate R/W 4/22 Riverfront CRA Cavcor Parking Area Total FY 2009/2010 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Recreation Available Option Impact Construction Riverfront Cemetery Bank Gas Tax DST Fees Funds Airport Grants CRA Trust Fund Notes Total 385,000 50,000 217,498 928,752 975,000 50,000 50,000 250,000 100,000 152 3,946 153,948 400,000 50,000 385,000 50,000 1,146,250 50,000 50,000 975,000 50,000 157,894 750,000 5 50,000 5 1,827 408 S 200.000 S 928,752 3,046 S 151.948 S 400.000 S 50.000 S S 3.614,144 Powerline Road North Project Description: $166,014 Developer Escrow $330,022 CIP Fund 320 $432,716 CIP Fund 330 $217,498 Discretionary Sales Design and construction of the extension of Powerline Road from Main Street to Sebastian Blvd. Police Patrol Vehicles Project Description: Discretionary Sales Taxes 5 year vehicle replacement plan and additional new vehicles for added positions. Street Repaving Project Description: Local Option Gas Tax Rehabilitation and repaving of failing road base and roads Project Name: Funding Source: Justification: CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET' Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $385,000 $385,000 $385,000 $385,000 $385,000 $385,000 $2,310,000 Operating Impact: $0 Project Name: Funding Source: Justification: Project Costs: FY 09 -10 $50,000 Operating Impact: $0 Project Name: Funding Source: Justification: 09/10 replace 10 high mileage, high maintenance vehicles from 2005. 10 /11 replace 10 high mileage, high maintenance vehicles from 2006. 11/12 replace 10 high mileage, high maintenance vehicles from 2007 2008. 12/13 replace 10 high mileage, high maintenance vehicles from 2008 2009. 13/14 replace 10 high mileage, high maintenance vehicles from 2009 2010. 14/15 replace 10 high mileage, high maintenance vehicles from 2010 2011. $0 $0 $0 $0 $0 $0 $0 $0 $0 This project is necessary to keep the streets in good condition and safe to the residents. There are several which should be done right away due to failing road base, ie: Periwinkle Drive, Laconia Street, Main Street, also all the side streets between Indian River Drive and US #1 should be taken care of as soon as possible. Project FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $25,000 $50,000 $50,000 $150,000 $150,000 $475,000 $0 $0 $0 This will allow another north/south access road through the city. Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $1,146,250 $0 $0 $0 $0 $0 $1,146,250 Operating Impact: $0 $0 $0 $0 $0 $0 $0 153 Skate Park Office, Project Description: Recreation Impact Fees Construct on office facility at the Skate Park. Splash Park Canopy Project Description: Recreation Impact Fees Install a canopy at the Splash Park. 1/4 Round Project Description: Discretionary Sales Taxes Installation of 1/4 Round throughout the City. Justification: Justification: CITY OF SEBASTIAN, FLORIDA 2009 /2010 ANNUAL BUDGED Project Name: Funding Source: Justification: Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $50,000 $0 $0 $0 $0 $0 $50,000 Operating Impact: $0 Project Name: Funding Source: $0 Project Name: Funding Source: Operating Impact: $0 This covering will provide shade for the customers. $0 $0 $0 $0 154 $0 $0 This will improve operations at this facility and provide better working conditions. Project Costs: FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 $50,000 $0 $0 $0 $0 $0 $50,000 Operating Impact: $0 $0 $0 $0 Project Total $0 $0 ITo continue the program of updating the drainage throughout the City. Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $350,000 $350,000 $350,000 $350,000 $350,000 $350,000 $2,100,000 $0 $0 $0 $0 $0 $0 Cav Corp Parking renovation Project Description: CRA Funds $400,000 Discretionary Sales Tax $250,000 Recreation Impact Fees $100,000 Surface the parking lot (i.e. asphalt or permeable surface), landscaping, more defined drive aisles and ingress /egress, etc. Scissor Lift Building Project Description: Cemetery Trust Fund This will provide a building to store the scissor lift unit. R/W 4/22 Improvements Project Description: FDOT $3,947 Runway 4/22 rehabilitation of lights and markings. Justification: CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET Project Name: Funding Source: Operating Impact: $0 Project Name: Funding Source: Justification: Operating Impact: $3,946 Project Name: Funding Source: Justification: This is necessary to protect and store the scissor lift and keep its electrical components dry and out of the weather. Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $50,000 $0 $0 $0 $0 $0 $50,000 $0 $0 $0 $0 $0 $0 'Runway 4/22 has non standard lighting and markings. Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $157,894 $0 $157,894 $0 $0 $0 $0 $0 $3,946 Public parking is identified in the CRA Master Plan as part of critical infrastructure improvements within the Riverfront district. This project would encompass a complete renovation of the parking area known as Cav Corp, just east of the Hess gas station. This lot is currently underuntilized by haphazard boat/trailer parking and could be better utilized. By surfacing the lot, defining parking spaces, adding landscaping, this lot would become an amenity to Riverfront visitors as well as local businesses. Project Total $750,000 Project Costs: FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 $750,000 $0 $0 $0 $0 $0 Operating Impact: $0 $0 $0 $0 $0 $0 $0 155 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET CITY OF HOME OF PELICAN ISLAND This Page Intentionally Left Blank 156 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET MUNICIPAL GOLF COURSE The Sebastian Golf Course is located in the City of Sebastian off of Main Street at the West entrance to the Airport and provides recreational enjoyment for the citizens of Sebastian and the 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 09/10 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 08/09 Adopted Description Actual Actual Actual Budget Projected Budget Total Revenues 1,585,670 1,642,910 1,455,749 1,683,033 1,464,993 1,528,398 Total GC Administration Division Total GC Greens Division Total GC Carts Division Total Expenses Change in Unrestricted Reserves GOLF COURSE FUND REVENUE Code: 410010 1,002,613 944,306 555,071 584,413 90,617 129,391 1,648,302 1,658,110 (62,632) (15,200) 157 941,717 584,413 129,391 1,655,520 (199,771) The Fiscal Year 2009 -2010 adopted budget for Golf Course fund revenue is $1,528,398. This compares to the 2008 -2009 projected Golf Course fund revenue of $1,464,993, an increase of $63,405 or 4.3 Amended FY 05 -06 FY 06 -07 FY 07 -08 FY 08 -09 Description Actual Actual Actual Budget Charges for services $1,538,323 $1,593,527 $1,438,233 $1,649,610 Non operating revenues 40,349 49,383 17,516 33,423 Grant revenues 6,998 Total revenues $1,585,670 $1,642,910 $1,455,749 $1,683,033 Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from 2008 -09 Projected Revenue 1. Charges for services Increase mainly due to a projected increase in green fees and cart rentals 2. Non operating revenues Increase due to reimbursements on prior year property insurance premium. 3. Grant revenues No grant revenues forecasted. 1,035,834 996,040 586,100 593,473 163,743 161,629 1,785,677 1,751,142 877,353 550,550 158,010 1,585,913 (102,644) (286,149) (57,515) Projected Adopted FY 08 -09 FY 09 -10 Revenue Budget Difference $1,459,750 $1,521,860 62,110 5,243 6,538 1,295 $1,464,993 $1,528,398 63,405 Difference 62,110 1,295 Account Number Descri i tion FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual FY 08/09 Amended Budget FY 08/09 Dept Projected FY 09/10 Adopted Budget CHARGES FOR SERVICES 347501 Green Fees 522,009 580,946 523,161 600,000 525,000 550,000 347502 Cart Rentals 751,330 764,459 689,668 800,000 700,000 725,000 347510 Driving Range Fees 46,516 53,185 43,944 50,000 46,000 50,000 347512 Club Storage Fees 224 1,115 1,364 1,250 1,983 2,000 347513 Club Rentals Fees 1,916 2,267 2,146 2,000 2,000 2,000 347520 Initiation Fees 16,000 2,500 3,200 5,000 3,500 4,000 347521 Membership Fees 76,985 72,418 65,071 75,000 61,527 65,000 347522 Handicap Fees 6,264 5,904 5,850 5,700 6,100 6,100 347523 Resident Card Fees 39,456 42,910 41,750 42,000 38,080 44,000 347530 Non Taxable Sales 88 87 69 100 100 100 347540 Pro Shop Sales 71,398 84,228 74,577 72,000 68,000 70,000 347541 Cost of Sales -Pro Shop (42,086) (58,260) (50,637) (40,000) (30,000) (35,000) 362100 Rents and Royalties 31,253 30,382 29,308 31,000 31,500 32,000 366000 Contributions Donations 2,898 0 0 0 0 0 369900 Other Miscellaneous Revenues 7,260 5,212 3,149 1,000 1,400 1,500 369941 Sales Tax Commissions 360 360 360 360 360 360 369945 Pro Lesson Fees 6,385 5,900 5,266 4,200 4,200 4,800 369995 Cash Over /Short 69 (83) (13) 0 0 0 TOTAL CHARGES FOR SERVICES 1,538,323 1,593,527 1,438,233 1,649,610 1,459,750 1,521,860 NON OPERATING REVENUE 361100 Interest Earnings 7,792 1,135 3,246 21,423 200 200 361105 SBA Interest Earnings 32,818 47,748 14,270 12,000 4,000 4,000 364100 Sale of Fixed Assets (260) 500 0 0 0 0 365000 Sale of Surplus Mater /Scrap 0 0 0 0 22 0 369400 Reimbursements 0 0 0 0 1,021 2,338 TOTAL NON OPERATING REVENUE 40,349 49,383 17,516 33,423 5,243 6,538 GRANTS 331901 FEMA Federal Grant 5,998 0 0 0 0 0 334901 FEMA State Grant 1,000 0 0 0 0 0 TOTAL GRANT REVENUE 6,998 0 0 0 0 0 TOTAL GOLF COURSE REVENUES 1,585,670 1,642,910 1,455,749 1,683,033 1,464,993 1,528,398 USE OF UNRESTRICTED RESERVES 62,632 15,200 199,771 102,644 286,149 57,515 TOTAL GOLF COURSE SOURCES 1,648,302 1,658,110 1,655,520 1,785,677 1,751,142 1,585,913 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET GOLF COURSE REVENUE Code: 410010 158 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 2009 ACCOMPLISHMENTS On track to entertain 60,000 rounds. Strong numbers regarding outside tournaments and league play. Despite sagging economy, complete with numerous golf course closings or foreclosures throughout the country, had good numbers regarding rounds and revenue during the peak winter season. Landscape improvements throughout the golf course, including numerous plantings and fencing around overflow parking lot and east and west side of clubhouse. Received new irrigation station, on an emergency basis, from Hoover Irrigation Systems. The 2008 Sebastian Open, the premiere golf tournament for SMGC, had 108 players compete. For the 5 consecutive year, hosted the Junior Player's Tour "Sebastian Classic The Junior Player' Tour is one of Florida's top developmental junior tours and is also tracked by numerous college golf coaches. Represented SMGC at the Men's Health Fair at Sebastian River Medical Center and also represented SMGC at the Honda Classic, a PGA Tour event, as a rules official for the Pro -Am. Also represented SMGC at various luncheons, speaking engagements and other functions. Since 1994, served at the home course for the boy's and girls golf teams at Sebastian River High School. Worked extensively with both teams during the fall golf season. Went out to bid and secured a new 5 -year contract (with an option for another 5 years) with a private contractor for golf course maintenance. FISCAL YEAR 2010 GOALS OBJECTIVES Strive for 65,000 rounds of golf for 2010. 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. Continue to offer and officially be the home course for the Sebastian River High School boys and girls golf teams. Constant attention to all facilities and grounds, which will help ensure that all areas are well -kept and presentable to the public. Continue to represent SMGC through volunteer opportunities, speaking engagements and other public- relation venues. 159 PROGRAM BUDGET DESCRIPTION FOR THE SEBASTIAN GOLF COURSE STAFFING NATURE OF ACTIVITY 08/09 09/10 20.00% 20.00% General Supervision Provide effective, responsive and professional management, direction, control of daily golf operations, including training and forethought for innovative and practical improvements. 20.00% 20.00% Pro Shop Provide friendly, consistent quality service to the public. The result of this direct 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, and prevention of free play and abuse to golf course grounds, to enhance the enjoyment of the same as well as nromotine return nlay. 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, golf tournaments, charity events, speaking engagements, advertisements, and other creative measures to attract and promote return play to Sebastian Golf Course 100.00% 100.00% 10 Family Resident SERVICE PROGRAM Actual 2004/2005 Actual 2005/2006 Actual 2006/2007 Actual 2007/2008 Projected 2008/2009 Projected 2009/2010 Number of Annual Fees Sold 91 85 106 97 111 105 Single Resident 44 42 42 41 51 45 Single Non Resident 26 7 14 10 12 10 Family Resident 9 26 42 38 40 40 Family Non Resident 12 10 8 8 8 10 Resident/Discount Cards 933 1,000 1,004 950 1,000 975 TOTAL ANNUAL FEES SOLD 1,024 1,085 1,110 1,047 1,111 1,055 NUMBER OF ROUNDS PLAYED Annual Fee Rounds 6,933 6,200 8,494 7,821 10,000 10,000 Daily Fee Rounds 46,465 60,000 50,898 46,163 55,000 55,000 TOTAL NUMBER OF ROUNDS PLAYED 53,398 66,200 59,382 53,114 65,000 65,000 Junior Golf Academy Attendees 120 112 115 100 120 100 Outside Tournaments 40 50 48 54 48 50 Sebastian Open Players 145 145 94 85 125 120 (CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET] 160 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET GOLF COURSE ADMINISTRATION BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for Golf Course Administration is $877,353. This compares to the 2008 -2009 projected expenses of $996,040, a decrease of $118,687 or 11.9 FY 05 -06 Actual FY 06 -07 FY 07 -08 Actual Actual Amended FY 08 -09 Budget Projected FY 08 -09 Expenses Adopted FY 09 -10 Budget Difference Personal Services Operating Expenses Capital Outlay Debt Service 277,598 287,688 286,222 302,903 271,122 265,083 (6,039) 409,035 343,943 333,046 347,947 334,965 299,170 (35,795) 1,265 1,265 3,160 79,994 84,963 (84,963) 314,715 309,515 313,715 304,990 304,990 313,100 8,110 Total 1,002,613 942,411 936,144 1,035,834 996,040 877,353 (118,687) Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenses: 1. Personal Services Net decrease due to the elimination of part-time Administrative Secretary Position and anticipated furlough days 2. Operating Expenses Decrease due to reduction of Airport Property annual Lease payment to $135,000. 3. Capital Outlay No approved capital outlay in FY 09 -10 budget 4. Debt Service In accordance with debt service schedule. Difference (6,039) (35,795) (84,963) 8,110 PERSONAL SERVICES SCHEDULE GOLF COURSE ADMINISTRATION POSITION Golf Course Director Head Golf Professional Head Cashier Administrative Secretary (P /T) Assistant Cashier (P/T) Assistant Cashier (TEMP) PAY RANGE 46,541 97,308 36,782 69,754 26,545 69,662 12.76 28.68 9.23 20.76 GRADE 78 61 26 26 15 161 F/T/E POSITION YEARS 07 -08 08 -09 09 -10 1.00 1.00 1.00 0.50 1.00 1.00 5.50 1.00 1.00 1.00 0.50 1.00 1.00 1.00 1.00 1.00 0.00 1.00 0.00 5.50 4.00 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 Projected Adopted Expense Budget 08 -09 09 -10 79,400 77,269 47,000 45,785 41,500 41,979 5,907 22,400 26,000 196,207 191,033 1,500 1,500 5,000 5,000 15,507 15,111 15,696 15,438 21,586 21,461 10,720 11,021 121 115 4,785 3,404 0 1,000 271,122 265,083 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Proiected FY 09/10 Adopted Budget PERSONAL SERVICES: 511200 Regular Salaries 199,210 210,326 208,266 215,900 196,207 191,033 511300 Temporary Salaries 13,289 6,811 2,878 5,000 0 0 511400 Overtime 805 920 831 1,500 1,500 1,500 511500 Lesson Bonus 4,815 4,628 3,046 5,000 5,000 5,000 512100 FICA Taxes 15,214 15,634 14,748 17,396 15,507 15,111 512225 Deferred Compensation 12,595 13,473 14,498 15,768 15,696 15,438 512301 Group Health Insurance Premium 15,230 17,777 20,469 21,591 21,586 21,461 512305 Dependant Health Ins Premium 10,605 12,506 14,347 14,807 10,720 11,021 512309 Employee Assistance Program 230 219 125 138 121 115 512400 Worker's Comp Insurance 5,604 5,395 6,249 4,803 4,785 3,404 512500 Unemployment Insurance 0 0 0 1,000 0 1,000 512600 OPED Accrued Expense 0 0 765 0 0 0 TOTAL PERSONAL SERVICES 277,598 287,688 286,222 302,903 271,122 265,083 OPERATING EXPENSES: 533100 Professional Services 5,947 1,075 1,075 1,075 1,075 1,075 533200 Audit Fees 1,327 1,579 1,938 2,450 2,450 3,274 533201 Admin Services provided by GF 42,225 42,958 50,036 55,464 49,510 54,460 533400 Other Contractual Services 0 0 0 14 0 0 533410 Environmental Services 0 14 0 250 0 0 533415 Janitorial Services 3,600 0 5,100 5,100 5,110 5,110 533420 Pest/Weed Control 168 4,030 634 650 650 650 533440 Electronic Security Services 369 824 426 500 500 500 534000 Travel and Per Diem 0 0 116 100 0 0 534101 Telephone 3,102 632 2,210 2,578 2,400 2,450 534105 Cellular Telephone 505 1,894 374 360 310 390 534110 Internet Access 140 400 405 350 485 500 534120 Postage 114 121 127 100 100 100 534310 Electric 38,336 141 35,315 43,550 30,000 28,000 534320 Water /Sewer 13,540 41,013 10,758 10,600 16,155 15,500 534380 Trash Pickup/Hauling, Etc. 0 10,421 0 0 0 0 534445 Airport Property Lease 201,000 162,000 173,000 175,000 175,000 135,000 534500 Insurance 2,376 24,463 6,895 4,875 4,875 5,361 534610 R M Buildings 55,228 6,330 1,556 2,000 2,000 2,500 534630 R M Office Equipment 2,393 3,545 4,337 6,200 3,792 3,000 534845 Golf Course Promotions 5,155 327 252 750 500 250 534846 Golf Course Advertising 6,557 7,234 6,857 7,000 5,000 5,000 535200 Departmental Supplies 3,021 4,284 2,269 3,200 3,000 3,000 535205 Bank Charges 18,146 22,737 22,390 19,000 24,000 25,000 535210 Computer Supplies 267 2,467 1,054 1,000 1,000 750 535220 Cleaning Supplies 2,995 2,870 2,872 2,500 3,000 3,500 535250 Building Supplies 56 0 0 250 1,000 750 535270 Uniforms and Shoes 0 0 312 300 300 250 535410 Dues and Memberships 417 462 507 500 500 500 535710 Non -Ad Valorem Tax 2,051 2,121 2,231 2,231 2,253 2,300 TOTAL OPERATING EXPENSES 409,035 343,943 333,046 347,947 334,965 299,170 CAPITAL OUTLAY: 606400 Vehicles and Equipment 1,265 3,160 8,733 79,994 84,963 0 TOTAL CAPITAL OUTLAY 1,265 3,160 8,733 79,994 84,963 0 DEBT SERVICE: 707145 Principal Golf Course 250,000 255,000 270,000 280,000 280,000 290,000 707245 Interest Golf Course 64,215 54,015 43,215 24,490 24,490 22,600 707300 Other Debt Service Costs 500 500 500 500 500 500 TOTAL DEBT SERVICE 314,715 309,515 313,715 304,990 304,990 313,100 TOTAL GOLF COURSE ADMINISTRATION 1,002,613 944,306 941,717 1,035,834 996,040 877,353 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET GOLF COURSE ADMINISTRATION DIVISION Code: 410110 162 Performance Indicators Actual 2005/2006 Actual FY 06/07 Actual FY 07/08 Projected 2008/2009 Projected 2009/2010 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 1,000 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 CITY OF SEBASTIAN, FLORIDA 2009/2010 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 2009 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. Several new plantings, landscaping, fencing and trees added to grounds. Purchased new irrigation station. Secured new golf course maintenance contract with private contractor. FISCAL YEAR 2010 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 163 PROGRAM BUDGET DESCRIPTION FOR THE GOLF COURSE GREENS DIVISION STAFFING NATURE OF ACTIVITY 08/09 09/10 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 throughout 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 proper maintenance and useabiltiy of equipment. 100.00% 100.00% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET GOLF COURSE GREENS DIVISION BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for Golf Course Greens Division is $550,550. This compares to the 2008 -2009 projected expenses of $593,473, a decrease of $42,923 or 7.2 Amended Projected Adopted FY 05 -06 FY 06 -07 FY 07 -08 FY 08 -09 FY 08 -09 FY 09 -10 Actual Actual Actual Budget Expenses Budget Difference Operating Expenses Capital Outlay 555,071 569,463 579,511 574,350 591,983 550,550 (41,433) 14,950 20,612 11,750 1,490 (1,490) Total 555,071 584,413 600,123 586,100 593,473 550,550 (42,923) Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenses: Difference 1. Operating Expenses Net decrease mainly due to a decrease in groundskeeping services (41,433) 2. Capital Outlay No Capital Outlay approved for FY 09 -10 Budget (1,490) CAPITAL OUTLAY SCHEDULE GOLF COURSE GREENS DIVISION Description 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14 2013 -14 TOTAL Rotary Mower 20,000 20,000 Greens Mower (2) 48,000 48,000 Sand Pro (2) 20,000 20,000 Tractors (2) 20,000 20,000 20,000 48,000 40,000 $108,000 164 Account Number Descri s tion FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted BudSet OPERATING EXPENSES 533440 Electronic Security Services 387 443 612 550 550 550 533445 Groundskeeping Service 497,310 511,862 522,099 522,100 537,763 495,000 534310 Electric 18,123 18,822 18,884 18,550 20,955 22,200 534610 R M Buildings 282 571 1,083 2,500 2,365 2,500 534640 R M- Operating Equipment 10,659 14,728 10,575 13,000 13,000 13,000 534680 R M Irrigation Systems 22,878 18,729 19,210 13,000 13,000 13,000 534685 R M Grounds Maintenance 3,033 1,411 4,636 2,000 2,000 2,000 535200 Departmental Supplies 2,299 2,685 2,209 2,200 1,900 2,100 535220 Cleaning Supplies 100 60 0 100 100 100 535230 Small Tools and Equipment 0 111 203 250 250 0 535250 Building Supplies 0 40 0 100 100 100 TOTAL OPERATING EXPENSES 555,071 569,463 579,511 574,350 591,983 550,550 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 20,612 11,750 1,490 0 TOTAL CAPITAL OUTLAY 0 14,950 20,612 11,750 1,490 0 TOTAL GREENS DIVISION 555,071 584,413 600,123 586,100 593,473 550,550 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET GOLF COURSE GREENS DIVISION Code: 410120 165 PROGRAM BUDGET DESCRIPTION FOR THE GOLF CART DIVISION STAFFING NATURE OF ACTIVITY 08/09 09/10 33.00% 33.00% General Maintenance and Care of Golf Carts Clean and maintain golf carts in 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, Water Station, and general area around Golf Shop and starter area. 34.00% 34.00% Customer Service Provide unsurpassed customer service to our members. 100.00% 100.00% Grease Fittings Maintained Performance Indicators Actual 2005/2006 Actual 2006/2007 Actual 2007/2008 Projected 2008/2009 Projected 2009/2010 Club Car Electric Golf Carts 84 84 86 86 86 Tires Maintained 348 348 352 352 352 Grease Fittings Maintained 504 504 508 508 508 Range Carts 1 1 1 1 1 Ranger Carts 1 1 1 1 1 Batteries Maintained 512 348 348 348 348 Beverage Carts 1 1 1 1 1 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET GOLF COURSE CARTS DIVISION The Golf Course Carts Division many times provides the first and last contact with customers. The golf course carts division maintains 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 2009 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 2010 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 166 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET GOLF COURSE CARTS DIVISION BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for Golf Course Carts Division is $158,010. This compares to the 2008 -2009 projected expenses of $161,629, a decrease of $3,619 or 2.2 Amended Projected Adopted FY 05 -06 FY 06 -07 FY 07 -08 FY 08 -09 FY 08 -09 FY 09 -10 Actual Actual Actual Budget Expenses Budget Difference Personal Services 35,707 50,231 81,595 83,398 84,667 84,940 273 Operating Expenses 54,911 64,210 66,292 73,345 72,745 73,070 325 Capital Outlay 14,950 14,951 7,000 4,217 (4,217) Total 90,617 129,391 162,838 163,743 161,629 158,010 (3,619) Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenses: Difference 1. Personal Services Net increase in projected but Less than budgeted for FY 2008 -2009 273 2. Operating Expenses Increase mainly to due to increase in departmental supplies and repair and maintenance of buildings 325 3. Capital Outlay No Capital Outlay approved in the FY 09 -10 Budget (4,217) PERSONAL SERVICES SCHEDULE GOLF COURSE CART DIVISION F/T/E Projected Adopted PAY POSITION Expense Budget POSITION RANGE GRADE 07 -08 08 -09 09 -10 08 -09 09 -10 Golf Course Attendant (1 P /T) 9.23 20.76 15 0.50 0.50 0.00 Cart Attendants (P/T) 7.25 13.09 9 3.00 3.00 3.00 40,000 42,000 Cart Attendants (TEMP) 3.50 3.50 3.50 35,000 35,000 7.00 7.00 6.50 CAPITAL OUTLAY SCHEDULE GOLF COURSE CART DIVISION Description 3 Gang Range Picker 75,000 77,000 Overtime 1,500 300 FICA Taxes 5,852 5,913 Employee Assistance Program 138 138 Worker's Compensation 2,177 1,589 Total Personal Services 84,667 84,940 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14 2014 -15 TOTAL 2,500 2,500 2,500 2,500 167 Account Number Descri u tion FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 20,049 27,629 46,094 50,000 40,000 42,000 511300 Temporary Salaries 10,191 16,251 26,084 25,000 35,000 35,000 511400 Overtime 1,875 1,740 1,206 300 1,500 300 512100 FICA Taxes 2,460 3,490 5,471 5,760 5,852 5,913 512309 Employee Assistance Program 75 94 161 161 138 138 512400 Worker's Comp Insurance 1,057 1,027 2,579 2,177 2,177 1,589 TOTAL PERSONAL SERVICES 35,707 50,231 81,595 83,398 84,667 84,940 OPERATING EXPENSES 534420 Equipment Leases 52,250 62,035 65,835 71,820 71,820 71,820 534610 R M Buildings 312 0 0 500 300 500 534640 R M- Operating Equipment 1,841 1,775 222 250 250 250 535200 Departmental Supplies 274 360 58 500 200 300 535220 Cleaning Supplies 4 0 177 175 175 200 535230 Small Tools and Equipment 228 40 0 100 0 0 TOTAL OPERATING EXPENSES 54,911 64,210 66,292 73,345 72,745 73,070 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 14,950 4,613 7,000 4,217 0 TOTAL CAPITAL OUTLAY 0 14,950 4,613 7,000 4,217 0 TOTAL CARTS DIVISION 90,617 129,391 152,500 163,743 161,629 158,010 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET GOLF COURSE CARTS DIVISION Code: 410130 168 CITY OF SEBASTIAN, FLORIDA 2009/2010 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. Amended FY 09/10 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 08/09 Adopted Description Actual Actual Actual Budget Projected Budget Total Revenues 405,832 360,321 390,077 408,560 385,540 388,219 Total Airport Administration 384,852 620,223 724,246 408,560 410,565 388,219 Change in Unrestricted Reserves 20,980 (259,903) (334,169) AIRPORT FUND REVENUE Code: 450010 The Fiscal Year 2009 -2010 adopted budget for Airport fund revenue is $388,219. This compares to the 2008 -2009 projected Airport fund revenue of $385,540, an increase of $2,679 or .7 Amended Projected Adopted FY 05 -06 FY 06 -07 FY 07 -08 FY 08 -09 FY 08 -09 FY 09 -10 Description Actual Actual Actual Budget Revenue Budget Difference Operating revenue 375,769 335,907 383,385 404,465 374,875 374,959 84 Intergovernmental Non operating revenues 30,062 24,413 6,692 4,095 10,665 13,260 2,595 Total revenues and other sources 405,832 360,321 390,077 408,560 385,540 388,219 2,679 Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Revenue: 1. Operating revenue Increase in anticipated rent from LoPresti offset by reduction in Golf Course Rent to 2. Intergovernmental Intergovernmental Grant revenue is recorded in Airport Construction Fund 455. 3. Non operating revenues Increase due to reimbursement on prior year property insurance premium 169 (25,025) Difference 84 2,595 Account Number Descri s tion FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget OPERATING REVENUE 344100 Fuel Sales 0 0 158,833 230,000 85,000 102,000 347541 Cost of Sales 0 0 (136,680) (200,000) (67,180) (85,000) 362150 Nontaxable Rents 0 5,001 5,376 5,000 2,000 2,000 362100 Rents and Royalties 313,564 266,893 288,835 319,365 290,855 291,709 369900 Other Miscellaneous Revenues 62,031 63,854 66,840 50,000 64,000 64,000 369941 Sales Tax Commission 175 159 181 100 200 250 TOTAL OPERATING REVENUE 375,769 335,907 383,385 404,465 374,875 374,959 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 12,633 2,916 678 2,000 2,000 2,000 361105 SBA Interest Earnings 17,429 15,160 2,089 2,095 0 1,000 364100 Sale of Fixed Assets 0 (3,663) 3,925 0 0 0 366000 Contributions Donations 0 10,000 0 0 7,500 5,000 369400 Reimbursements 0 0 0 0 1,165 5,260 TOTAL OTHER NON OPERATING REVENUE 30,062 24,413 6,692 4,095 10,665 13,260 TOTAL AIRPORT REVENUES 405,832 360,321 390,077 408,560 385,540 388,219 USE OF UNRESTRICTED RESERVES (20,980) 259,903 334,169 0 25,025 0 TOTAL AIRPORT SOURCES 384,852 620,224 724,246 408,560 410,565 388,219 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET AIRPORT REVENUE Code: 450010 170 PROGRAM BUDGET DESCRIPTION FOR THE AIRPORT Actual Actual Actual Projected Projected Performance Indicators 2005/2006 2006/2007 2007/2008 2008/2009 2009/2010 Acres Available for Development 218 218 218 218 108 Airport Leasehold Revenues $313,564 $266,893 $288,835 $290,855 $291,709 PROGRAM BUDGET DESCRIPTION FOR THE AIRPORT STAFFING NATURE OF ACTIVITY 08/09 09/10 10.00% 25.00% Com 1 Hance Conduct operations at the Airport in accordance with FAA and FDOT compliance. 35.00% 25.00% Capital Im 1 rovement Project Execution and Monitoring Execute and monitor Capital Improvement Projects. Prepare and submit a Five -Year Capital Improvement Program in accordance with Regulations. Prepare and apply for Florida Department of Transportation Airport Improvement Grants for Capital Improvement Projects and equipment. 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, regulations and airnort information. 40.00% 40.00% Airport Maintenance Mow Airport, herbicide runways and taxiways, maintain runway lighting system. Supervise runway maintenance and Scrub Jay mitigation/Habitat Conservation Area. Clear and maintain runway approaches and perform daily Airport inspections. 100.00% 100.00% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET AIRPORT ADMINISTRATION The Airport Director is responsible for Airport Operations to include maintenance of the entire property, FDOT compliance issues, Capital Improvement Programs, Economic Development, tenant relations, and project management. FISCAL YEAR 2009 ACCOMPLISHMENTS Completed Airport Layout Plan Update. Constructed 15,000 square foot Hangar for LoPresti Aviation. Acquired Grader, Dump Truck and Bush Hog Mowers. Completed security brush/vegetation removal project. Completed planning of the east side access road project. Completed first successful year of fuel facility. ADS -B ITT/FAA NextGen' Tower Installation. FISCAL YEAR 2010 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. Begin planning and construction FDOT financed hangar project. PERFORMANCE MEASURES 171 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET AIRPORT ADMINISTRATION BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for the Municipal Airport is $388,219. This compares to the 2008 -2009 projected expenses of $410,565, an increase of $22,346 or 5.4 However, the proposed budget includes a contingency account of $9,637. Amended Projected Adopted FY 05 -06 FY 06 -07 FY 07 -08 FY 08 -09 FY 08 -09 FY 09 -10 Actual Actual Actual Budget Expenses Budget Difference Personal Services 168,896 217,064 234,405 232,065 238,099 231,369 (6,730) Operating Expenses 141,761 365,878 171,137 156,495 152,466 134,717 (17,749) Capital Outlay Non Operating 74,195 37,281 318,705 20,000 20,000 22,133 2,133 Total 384,852 620,223 724,246 408,560 410,565 388,219 (22,346) Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenses: 1. Personal Services Wage freezes and anticipated furlough days. 2. Operating Expenses Reductions primarily in lower charges for administrative services from General Fund and in a large reduction in telephone charges. 3. Capital Outlay No approved Capital Outlay for FY 09 -10 but $3,946 is allocated for grant matching funds. 4. Non Operating Includes a contingency account of $9,637, expected to be applied as grant matching funds. Also includes $8,550 of interest on the advance from the DST Fund. PERSONAL SERVICES SCHEDULE AIRPORT ADMINISTRATION PAY F /T/E Projected Adopted POSITION YEARS Expense Budget POSITION RANGE GRADE 07 -08 08 -09 09 -10 08 -09 09 -10 Airport Director 60,192 114,149 78 1.00 1.00 1.00 75,000 73,446 Airport Operations Specialist III 26,545 59,662 26 1.00 1.00 1.00 48,800 47,223 Airport Operations Specialist I 23,581 53,000 22 1.00 1.00 1.00 47,500 45,790 Clerical Assistant I 11.01 19.89 21 0.00 0.00 0.00 172 3.00 3.00 3.00 Difference (6,730) (17,749) 2,133 171,300 166,459 Overtime 500 500 FICA Taxes 13,161 12,791 Clothing Allowance 240 240 Deferred Compensation 15,484 15,048 Group Health Insurance Premium 16,966 16,984 Dependant Health Ins Premium 14,847 14,847 Employee Assistance Program 69 69 Worker's Comp Insurance 5,532 4,431 Total Personal Services 238,099 231,369 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 110,921 163,076 175,698 172,000 171,300 166,459 511400 Overtime 9,443 868 377 500 500 500 512100 FICA Taxes 12,080 11,996 11,930 13,215 13,161 12,791 512215 Clothing Allowance 200 240 240 240 240 240 512225 Deferred Compensation 11,706 13,253 14,600 15,547 15,484 15,048 512301 Group Health Insurance Premium 11,960 13,928 16,140 16,970 16,966 16,984 512305 Dependant Health Ins Premium 5,775 6,788 7,744 7,992 14,847 14,847 512309 Employee Assistance Program 83 92 69 69 69 69 512400 Worker's Comp Insurance 6,728 6,823 5,916 5,532 5,532 4,431 512600 OPEB Accrued Expense 0 0 1,690 0 0 0 TOTAL PERSONAL SERVICES 168,896 217,064 234,405 232,065 238,099 231,369 OPERATING EXPENSES 533100 Professional Services 6,865 2,169 1,119 0 0 0 533200 Audit Fees 6,337 7,040 6,580 4,692 4,692 2,517 533201 Admin Services provided by GF 72,225 42,958 50,036 55,464 52,595 47,755 533400 Other Contractual Services 362 10,812 566 300 5,360 5,360 533415 Janitorial Services 85 4,895 4,500 4,500 4,015 0 533420 Pest/Weed Control/Mowing 1,110 1,245 2,598 2,500 800 800 534000 Travel and Per Diem 2,982 1,367 1,439 1,000 500 500 534101 Telephone 299 9,563 12,607 13,000 12,900 3,500 534105 Cellular Phone 1,344 1,130 1,191 1,100 1,060 1,100 534110 Internet Access 40 66 105 100 112 595 534120 Postage 514 278 285 200 200 200 534310 Electric 10,616 10,787 14,771 15,095 16,400 18,500 534312 Water /Sewer 137 776 1,309 1,615 925 950 534500 Insurance 4,685 33,142 18,368 13,129 13,129 13,715 534610 R M Buildings 0 1,368 1,564 1,300 2,000 2,000 534620 R M- Vehicles 1,708 1,099 2,117 2,000 2,000 2,000 534630 R M- Office Equipment 1,473 1,400 1,076 800 750 1,000 534640 R M- Operating Equipment 3,212 6,084 14,614 4,500 9,000 5,000 534681 R M- Fencing 660 1,183 1,164 1,000 200 1,000 534685 R M- Grounds Maintenance 1,328 1,329 1,646 1,200 1,200 1,200 534825 Advertising Expenditures 3,000 2,792 1,804 2,000 1,000 3,500 534920 Legal Ads 0 0 103 0 0 0 534995 Litigation Expenses 0 200,804 0 0 0 0 535200 Departmental Supplies 1,145 2,337 2,427 1,200 1,000 1,000 535205 Bank Charges 0 235 4,488 3,400 2,500 2,500 535210 Computer Supplies 321 65 80 300 200 200 535230 Small Tools and Equipment 2,286 1,870 801 1,400 1,000 1,000 535260 Gas and Oil 6,233 6,407 11,506 11,880 7,000 6,500 535270 Uniforms Shoes 822 413 532 520 600 650 535275 Safety Equipment 0 0 100 0 0 100 535410 Dues and Memberships 780 1,325 775 800 800 800 535420 Books and Publications 0 84 0 100 150 100 535450 Training and Education 820 515 110 400 500 500 535710 Non -Ad Valorem Tax 11,168 10,339 10,756 11,000 9,878 10,175 TOTAL OPERATING EXPENSES: 141,761 365,878 171,137 156,495 152,466 134,717 NON OPERATING EXPENSES 820100 Aids to Private Organizations 11,258 0 0 0 0 0 707245 Interest DST Fund Advance 0 0 0 0 0 8,550 909545 Intrafund Trfr to AP Capital 62,937 37,281 318,705 20,000 20,000 3,946 909901 Contingency 0 0 0 0 0 9,637 TOTAL NON OPERATING EXPENSES 74,195 37,281 318,705 20,000 20,000 22,133 TOTAL AIRPORT ADMINISTRATION 384,852 620,223 724,246 408,560 410,565 388,219 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET AIRPORT ADMINISTRATION Code: 450110 173 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET QTY OF HOME OF PELICAN ISLAND This Page Intentionally Left Blank 174 CITY OF SEBASTIAN, FLORIDA 2009/2010 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. FY 05/06 Description Actual Total Revenues and Transfers 2,414,939 Total Expenses 931,522 Change in Unrestricted Reserves 1,483,417 BUILDING DEPARTMENT REVENUE Code: 480010 Amended FY 09/10 FY 06/07 FY 07/08 FY 08/09 FY 08/09 Adopted Actual Actual Budget Projected Budget 479,123 381,143 514,800 341,592 372,250 868,735 594,039 536,207 508,711 489,334 (389,612) (212,896) (21,407) (167,119) (117,084) The Fiscal Year 2009 -2010 adopted budget for the Building Department fund revenue is $372,250. This compares to the 2008 -2009 projected Building Department fund revenue of $341,592, An increase of $30,658 or 9.0% Amended Projected FY 05 -06 FY 06/07 FY 07/08 FY 08/09 FY 08/09 Description Actual Actual Actual Budget Revenue Operating revenue $1,220,823 408,875 347,919 481,800 324,350 356,550 32,200 Non -operating revenues 1,194,116 70,248 33,224 33,000 17,242 15,700 (1,542) Total revenues and other sources $2,414,939 479,123 381,143 514,800 341,592 372,250 30,658 Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 09 Projected Revenue: 1. Operating revenue Permits are less than the FY 08/09 Budget but an increase over FY 08/09 Projected. 2. Non- operating revenues Anticipating less interest income due to lower cash reserves. 175 Adopted FY 09/10 Budget Difference Difference 32,200 (1,542) Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget OPERATING REVENUE 321000 Business Taxes 0 0 3,247 120,000 100,000 110,000 321100 Business Taxes Penalties /Transfers 0 0 604 2,800 3,500 3,500 321050 Contractor License 26,203 28,271 19,150 17,500 18,000 18,000 321150 Contractor License Penalties 2,644 1,116 2,147 750 1,000 1,000 322050 Building Permits 829,258 241,350 199,091 210,000 120,000 118,450 322055 Roofing Permits 0 0 0 0 0 12,000 322060 Driveway Permits 0 0 100 0 0 0 322075 Reinspection Fees 32,918 16,808 8,755 12,000 4,500 5,000 322100 Land Clearing Permits 17,185 5,040 3,090 3,000 3,000 3,000 322150 Tree Removal Permits 2,030 2,225 3,415 2,800 2,600 2,800 322200 Electrical Permits 50,462 19,080 15,533 18,000 10,000 12,000 322225 Plumbing Permits 40,704 12,588 10,904 13,000 6,200 8,000 322250 Mechanical Permits 52,736 22,571 24,315 18,500 17,000 18,000 322300 Fencing Permits 8,711 9,297 11,442 8,000 8,400 9,000 322400 Irrigation Permits 0 0 1,350 500 350 0 322500 Sign Permits 2,625 4,170 4,315 4,000 5,000 5,000 322600 Expired Permit Fee 0 2,175 11,800 15,000 5,000 7,500 329400 Plan Checking Fees 127,124 34,901 16,310 20,000 9,000 11,000 341920 Cert. Copying/Record Research 9 393 411 150 300 300 347556 Capital Facility Admin Fee 28,214 7,691 11,890 14,000 3,500 5,000 359000 Other Fines and Forfeitures 0 1,200 50 1,800 7,000 7,000 TOTAL OPERATING REVENUE 1,220,823 408,875 347,919 481,800 324,350 356,550 OTHER NON OPERATING REVENUE: 361100 Interest Income 18,338 37,000 21,599 18,000 13,000 13,000 361105 SBA Interest Earnings 36,489 33,248 12,354 15,000 2,400 2,400 369400 Reimbursements 0 0 0 0 1,542 0 369900 Other Miscellaneous Revenue 0 0 760 0 300 300 369998 Prior Year Refunds 0 0 -1,489 0 0 0 381001 Transfer from General Fund 1,139,289 0 0 0 0 0 TOTAL OTHER NON OPERATING REVENUE 1,194,116 70,248 33,224 33,000 17,242 15,700 TOTAL BUILDING DEPARTMENT REVENUES 2,414,939 479,123 381,143 514,800 341,592 372,250 USE OF UNRESTRICTED RESERVES (1,483,417) 389,612 212,896 21,407 167,119 117,084 TOTAL BUILDING DEPARTMENT SOURCES 931,522 868,735 594,039 536,207 508,711 489,334 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET BUILDING DEPARTMENT REVENUE Code: 480010 176 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET 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 who work in the City of Sebastian. Licensees are sent annual renewal notices. Returned renewal notices are processed and licensees are sent new registrations. Business tax receipts, checks and administers business tax receipt requests for those who conduct business in the City of Sebastian. Business owners are sent annual renewal notices. Returned renewal notices are processed and new Business Tax Receipts are sent to business owners. FISCAL YEAR 2009 ACCOMPLISHMENTS Continued to maintain timeliness and delivery permit services to 12 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. Currently gathering information to amend Chapter 26 of the City Code of Ordinances for certain sections that relate to contractor licensing, unlicensed contractor activity and local adoption of administrative code provisions as allowed by the Department of Community Affairs. Continued to increase enforcement of state and local laws regarding construction contracting. Continued to scan building permit plans, documents, and licensing documents into laser fiche for permanent record keeping. Completed the transfer of old hand written permit records into the current computer system. Continued to notify permit holders of expired permits and collection of outstanding fees. Expired permits are being renewed, inspected and closed out. FISCAL YEAR 2010 GOALS AND OBJECTIVES Maintain timeliness and delivery of permitting services with a turn around time of 10 days or less. Provide on going customer service training and continuing education to meet minimum state licensing requirements. Continue to enhance the Building Department website to provide easier access and more useful information to the public on current topics and frequently asked questions. 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. 177 Performance Indicators Actual 2005/2006 Actual 2006/2007 Actual 2007/2008 Projected 2008/2009 Projected 2009/2010 Residential permits issued 1,200 104 58 40 35 Commercial permits issued 23 25 39 60 50 Other permits issued 8,000 2,309 1,864 1,350 1,100 Total number of inspections 25,500 10,476 6,458 4,800 4,000 Total number of reinspections 3,800 1,342 704 600 550 Number of contractor licensing requests 1,000 900 0 0 0 Number of tests given 70 85 0 0 0 Number of Professional licenses processed 600 850 600 575 550 Expired permits processed 250 200 175 125 115 Business Tax Reciepts processed and issued N/A N/A 1450 1350 1300 Building permits turn around time (working days) 15 12 12 12 10 PROGRAM BUDGET DESCRIPTION FOR THE BUILDING DEPARTMENT STAFFING NATURE OF ACTIVITY 08/09 09/10 8.00% 8.00% Administration The Director supervises the enforcement of all Florida Building Codes, including Sebastian City and Land Development Codes related to construction. Courtesy inspections are performed as needed. Reviews commercial plan review and projects that include Mechanical, Electrical or Plumbing details. Approval of all department expenditures and prepares the annual budget. 25.00% 25.00% Permitting Accepts permit applications, calculates fees, issuance of permits, scheduling of inspections, closing out permits when completed, prepares certificates of occupancy for signature, and answers questions concerning building permits. 15.00% 15.00% Plan Review Perfoms plan review of all permit applications and building plans for code approval, including structural, electrical, plumbing and mechanical. Also includes the review of all zoning on residential building applications. Answers code questions for builders and general public related to plan 40.00% 40.00% Building and Alteration Inspection On -site inspections for commercial and residential, including structural, electrical, plumbing, and mechanical. Post inspections into computer database daily. Answer code questions for builders and general public related to inspections. 3.00% 3.00% Contractor Licensing Accepts contractor license application for registration and calculates fees. Review applicants for appplicable insurance and workman's comp. coverages. Review letters of reciprocity. Process annual re -newal notices and issues new registrations. Check permit applications for properly licensed and insured contractors. 5.00% 5.00% Business Tax Receipts Accepts applications for Business Tax Reciept from business owners. Reviews applications for acceptance. Verify professional licenses and ficitious /corporation names. Process annual re- newal notices and issues new Business Tax Reciepts. 2.00% 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% CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET PERFORMANCE MEASURES 178 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET BUILDING DEPARTMENT BUDGET SUMMARY The Fiscal Year 2009 -2010 adopted budget for the Building Department is $489,334. This compares to the 2008 -2009 projected expenses of $508,711, an decrease of $19,377 or 3.8 Amended Projected Adopted FY 05 -06 FY 06/07 FY 07/08 FY 08/09 FY 08/09 FY 09/10 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 639,191 Operating Expenses 292,331 Capital Outlay Contingency $618 436,604 $398,841 391,679 237,461 157,435 137,366 117,032 12,474 $379,674 (12,005) 109,660 (7,372) Total 931,522 $868,735 594,039 $536,207 508,711 $489,334 (19,377) Fiscal Year 2009 -10 Adopted Budget: Major Current Level Changes from Fiscal Year 2008 -09 Projected Expenses 1. Personal Services Wage freezes and anticipated furlough days. 2. Operating Expenses Reduction in Administrative Services Provided by General Fund. 3. Capital Outlay There is no capital outlay requested for FY 2009 -10 4. Contingency There is no contingency set aside for FY 2009 -10 budget. Difference (12,005) (7,372) PERSONAL SERVICES SCHEDULE BUILDING DEPARTMENT POSITION Building Official Chief Inspector Plans Examiner PAY RANGE 60,192 114,149 43,030 85,683 43,030 85,683 Building Inspector I 32,699 /73,495 Administrative Supervisor 32,699 /73,495 Local Business Tax Specialist 26,545 59,662 Permitting Technicians 26,545 59,662 GRADE 78 44 44 35 35 26 26 6.00 5.00 5.00 TOTAL SALARIES 284,050 277,428 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 391,679 379,674 179 F/T /E POSITION YEARS 07 -08 08 -09 09 -10 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 1.00 0.00 1.00 1.00 0.00 Projected Adopted Expense Budget 08 -09 09 -10 83,300 79,457 52,000 51,048 65,250 64,871 38,000 36,725 45,500 45,327 100 21,756 21,242 240 240 25,595 24,990 44,120 41,745 6,760 6,752 115 115 8,943 7,162 Account Number Description FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual Amended FY 08/09 Budget FY 08/09 Projected FY 09/10 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 484,781 443,867 307,698 285,350 284,050 277,428 511300 Temporary Salaries 0 0 0 0 0 0 511400 Overtime 7,702 3,202 2,256 0 100 0 512100 FICA Taxes 31,451 34,213 22,716 21,848 21,756 21,242 512215 Clothing Allowance 192 480 360 240 240 240 512225 Deferred Compensation 37,105 37,585 27,508 25,703 25,595 24,990 512301 Group Health Insurance Premium 43,885 51,107 31,404 47,852 44,120 41,745 512305 Dependant Health Ins Premium 14,355 9,610 9,978 5,790 6,760 6,752 512309 Employee Assistance Program 225 205 134 115 115 115 512400 Worker's Comp Insurance 19,495 21,753 14,267 8,943 8,943 7,162 512500 Unemployment Compensation 0 5,555 18,425 3,000 0 0 512600 OPED Accrued Expense 0 11,223 1,137 0 0 0 512602 Termination Health Benefits 0 0 721 0 0 0 TOTAL PERSONAL SERVICES 639,191 618,800 436,604 398,841 391,679 379,674 OPERATING EXPENSES 533200 Audit Fees 472 1,888 1,307 815 815 1,099 533201 Administrative Services Provided by GF 196,470 157,511 83,394 92,439 84,089 75,680 533400 Other Contractural Services 0 390 15,977 0 0 0 534000 Travel and Per Diem 842 347 1,186 1,000 400 700 534101 Telephone 2,358 1,506 1,841 2,500 1,700 1,720 534105 Cellular Telephone 3,015 2,227 1,803 1,440 800 815 534110 Internet Services 180 286 674 700 725 735 534120 Postage 4,547 1,678 1,481 2,800 2,700 2,800 534130 Express Mail 411 40 0 50 0 0 534310 Electric 7,645 7,134 3,841 4,275 3,880 3,900 534320 Water Sewer 204 255 270 280 265 275 534400 Rents and Leases 37,500 37,500 18,750 0 0 0 534500 Insurance 10,120 1,910 10,543 9,650 10,543 8,686 534620 R M- Vehicles (2,605) 1,388 2,016 1,600 900 1,400 534630 R M Office Equipment 4,919 7,229 3,486 5,127 3,400 4,000 534910 Clerk of Court Filing Fees 0 10 0 50 0 0 534920 Legal Ads 0 111 0 0 0 0 535200 Departmental Supplies 9,443 3,874 2,929 4,650 800 1,000 535210 Computer Supplies 5,806 3,043 68 2,500 600 1,000 535230 Small Tools and Equipment 1,008 74 42 200 150 200 535260 Gas and Oil 6,595 5,204 4,568 4,300 3,490 3,500 535270 Uniforms and Shoes 585 758 427 450 50 250 535275 Safety Equpment 70 100 0 100 25 100 535410 Dues and Memberships 465 275 435 450 350 400 535420 Books and Publications 428 792 1,094 800 450 500 535450 Training and Education 1,855 1,930 1,302 1,190 900 900 TOTAL OPERATING EXPENSES 292,331 237,461 157,435 137,366 117,032 109,660 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 12,474 0 0 0 0 TOTAL CAPITAL OUTLAY 0 12,474 0 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 931,522 868,735 594,039 536,207 508,711 489,334 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET BUILDING DEPARTMENT Code: 480110 180 What are Capital Improvements? CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2010 -15 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. 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 projects funded by various revenue sources such as the Local Option Gas Tax, Discretionary Sales Tax, Recreation Impact Fees and Airport Fund, projects to be funded by anticipated grants or though bank notes are also shown. 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. 181 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2010 -2015 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS SUMMARY List of Projects Police Department Police Vehicle Replacement Police Boat and Trailer Parking Lot Expansion Roads and Special Projects Street Repaving Powerline Road North Schumann Barber Intersection Sidewalk/Bike Paths Construction Sidewalk Repairs 512 Median Landscaping Public Works Garage Relocation Parks Recreation Barber Street Field Lighting Splash Park Canopy Skate Park Office New Park Barber /Acorn Terrace New Park Celtic Crown Lift Station Riverview Park Stormwater 1/4 Round Swale Rehab Road Crossings /Side Yard Pipes Dredging Bulkhead Renovations Cemetery Sissor Lift Building Relocate South Paved Roadway Golf Course New Clubhouse /Tee Box Improvements Airport Medium -size "Box Hangers" Master Plan Update Prof.Services R/W 4/22 Prof.Services Taxiway C Construct Taxiway C Install Runway Lighting Rehabilitate Apron Riverfront CRA Cavcor Project Underground Utilities Total FY 2009 -10 FY 2010 -11 FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 385,000 385,000 385,000 385,000 385,000 385,000 2,310,000 55,000 55,000 45,000 45,000 50,000 25,000 50,000 1,146,250 50,000 50,000 500,000 275,000 100,000 975,000 350,000 350,000 50,000 157,894 750,000 50,000 182 150,000 1,150,000 50,000 2,195,000 300,000 50,000 150,000 150,000 475,000 1,146,250 1,500,000 1,500,000 150,000 150,000 150,000 600,000 50,000 50,000 100,000 500,000 1,150,000 50,000 350,000 250,000 157,894 2,325,000 350,000 250,000 100,000 937,500 350,000 250,000 100,000 Total 275,000 50,000 50,000 50,000 50,000 100,000 2,725,000 750,000 200,000 50,000 50,000 2,195,000 1,875,000 1,875,000 300,000 157,894 157,894 2,325,000 937,500 500,000 500,000 750,000 3,500,000 3,500,000 3.614.144 1.730.000 4.630.000 5 3.717.894 3.927.500 7.310.000 24.929.538 Grouped by Department Police Department Public Works Department Roads and Special Projects Parks Recreation Stormwater Cemetery Golf Course Riverfront CRA Airport Total by Departments Total by Functions Total Funding Sources CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2010 -2015 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS SUMMARY FY 2009 -10 FY 2010 -11 FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 Total 385,000 430,000 385,000 385,000 440,000 385,000 2,410,000 1,196,250 525,000 1,350,000 200,000 1,850,000 350,000 5,471,250 100,000 375,000 50,000 50,000 575,000 975,000 350,000 350,000 600,000 700,000 700,000 3,675,000 50,000 50,000 100,000 2,195,000 2,195,000 750,000 3,500,000 4,250,000 157,894 300,000 2,482,894 937,500 2,375,000 6,253,288 3,614,144 1,730,000 4,630,000 3,717,894 3,927,500 7,310,000 $24,929,538 Grouped by Function General Government 750,000 3,500,000 4,250,000 Public Safety 385,000 430,000 385,000 385,000 440,000 385,000 2,410,000 Transportation 1,354,144 525,000 1,650,000 2,682,894 2,787,500 2,725,000 11,724,538 Parks Recreation 100,000 375,000 2,245,000 50,000 2,770,000 Physical Environment 1,025,000 400,000 350,000 600,000 700,000 700,000 3,775,000 3,614,144 1,730,000 4,630,000 3,717,894 3,927,500 7,310,000 $24,929,538 Grouped by Funding Source DST 1,827,498 1,555,000 2,035,000 1,135,000 2,790,000 1,235,000 10,577,498 LOGT 50,000 25,000 50,000 50,000 200,000 200,000 575,000 Recreation Impact Fees 200,000 100,000 50,000 50,000 400,000 Available Construction Funds 928,752 928,752 Airport Operating Revenues 3,946 60,000 62,072 23,437 387,500 536,955 Grants 153,948 240,000 2,420,822 914,063 1,987,500 5,716,333 Riverfront CRA 400,000 400,000 Cemetery 50,000 50,000 100,000 Bank Notes 2,195,000 3,500,000 5,695,000 3,614,144 1,730,000 4,630,000 3,717,894 3.927,500 7,310,000 $24,929,538 183 FISCAL YEAR 2009/2010 Police Department Police Vehicle Replacement Roads and Special Projects Street Repaving Powerline Road North Parks Recreation Splash Park Canopy Skate Park Office Stormwater 1/4 Round Swale Rehab Cemetery Sissor Lift Building Airport Rehabilitate R/W 4/22 Riverfront CRA Cavcor Parking Area Total FY 2009/2010 Local Recreation Available Option Impact Construction Riverfront Cemetery Bank Gas Tax DST Fees Funds Airport Grants CRA Trust Fund Notes Total 50,000 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE 385,000 217,498 928,752 975,000 50,000 50,000 250,000 100,000 50, 5 I 27 4`)8 200.000 "28752 5 1!)4 4 1s-1 9)45 5 400,050 5, 5(O(10 5 3,014,144 184 3,946 153,948 400,000 50,000 385,000 50,000 1,146,250 50,000 50,000 975,000 50,000 157,894 750,000 FISCAL YEAR 2010/2011 Police Department Police Vehicle Replacement 385,000 Parking Lot Expansion 45,000 Roads and Special Projects Street Repaving 25,000 512 Median Improvements 500,000 Parks Recreation Barber Street Field Lighting 275,000 Lift Station Riverview Park 100,000 Stormwater 1/4 Round Swale Rehab Cemetery Relocate South Paved Roadway Total FY 2010/2011 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Recreation Available Option Impact Construction Riverfront Cemetery Bank Gas Tax DST Fees Funds Airport Grants CRA Trust Fund Notes Total 350,000 S 25.000 S 1 S IOU ono S non S s 1 185 50,000 385,000 45,000 25,000 500,000 275,000 100,000 350,000 50,000 FISCAL YEAR 2011/2012 Police Department Parl Police Vehicle Replacement Roads and Special Projects Street Repaving Sidewalk Construction Public Works Facility Parks Recreation Barber /Acorn Terrace Stormwater 1/4 Round Swale Rehab Airport Master Plan Update Golf Course Clubhouse /Irrigation/Tee Boxes Total FY 2011/2012 385,000 50,000 150,000 1,150,000 350,000 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Recreation Available Option Impact Construction Riverfront Cemetery Bank Gas Tax DST Fees Funds Airport Grants CRA Trust Fund Notes Total 50,000 (6s (um S sunno S 00 n00 S 242On0 S S 5 _.I')5.000 S 41, 30,000 186 60,000 240,000 385,000 50,000 150,000 1,150,000 50,000 350,000 300,000 2,195,000 2,195,000 FISCAL YEAR 2012/2013 Police Department Police Vehicle Replacement 385,000 Roads and Special Projects Street Repaving 50,000 Sidewalk Construction 150,000 Parks Recreation Celtic Crown Stormwater 1/4 Round Swale Rehab 350,000 Road Crossing /Side Yard Piping 250,000 Airport Professional Services T/W C Construct Taxiway C Total FY 2012/2013 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Recreation Available Option Impact Construction Riverfront Cemetery Bank Gas Tax DST Fees Funds Airport Grants CRA Trust Fund Notes Total 50,000 3,947 153,947 58,125 2,266,875 3,1_1 1(111 1 13 NO S 511. 000 .S. o' (17' S 2 _1?U.8„ S S S S 3 187 385,000 50,000 150,000 50,000 350,000 250,000 157,894 2,325,000 FISCAL YEAR 2013/2014 Police Department Parl Police Vehicle Replacement 385,000 Police Boat/Trailer 55,000 Roads and Special Projects Street Repaving 150,000 Schumann barber Intersection 1,500,000 Sidewalk Construction 150,000 Sidewalk Repairs 50,000 Stormwater 1/4 Round Swale Rehab Road Crossing/Side Yard Piping Dredging/Bulkhead Renovation Airport Install Runway Lighting Total FY 2013/2014 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Recreation Available Option Impact Construction Riverfront Cemetery Bank Gas Tax DST Fees Funds Airport Grants CRA Trust Fund Notes Total 350,000 250,000 100,000 188 23,437 914,063 385,000 55,000 150,000 1,500,000 150,000 50,000 350,000 250,000 100,000 937,500 200,0110 S 2.7Q i1 S 23.437 1, 14 0(0 3 S S S 3.'127500 FISCAL YEAR 2014/2015 Police Department Police Vehicle Replacement Roads and Special Projects Street Repaving Sidewalk Construction Sidewalk Repairs Stormwater 1/4 Round Swale Rehab Road Crossing /Side Yard Piping Dredging/Bulkhead Renovation Airport Medium -size "Box Hangers" Rehabilitate Apron Riverfront CRA Underground Utilities Total FY 2014/2015 Grand Total CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Recreation Available Option Impact Construction Riverfront Cemetery Bank Gas Tax DST Fees Funds Airport Grants CRA Trust Fund Notes Total 150,000 50,000 385,000 150,000 350,000 250,000 100,000 189 375,000 1,500,000 12,500 487,500 385,000 150,000 150,000 50,000 350,000 250,000 100,000 1,875,000 500,000 3,500,000 3,500,000 S 200111111 S 1,23 5 187,500 5, 14 500 S 1,500 100 5 7314000 S 575 000 S 10 401 8 "28.75 S 510.955 S 5.716.113 5, 400,000 S 1110.(1(1(1 S 5 .1M5 000 5, 24 929,538 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2010 -2015 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS POLICE DEPARTMENT Project Name FY 2009 -10 FY 2010 -11 FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 Total Police Vehicle Replacement 385,000 385,000 385,000 385,000 385,000 385,000 $2,310,000 Police Boat and Trailer 55,000 55,000 Parking Lot Expansion 45,000 45,000 Department Total 385,000 430,000 385,000 385,000 440,000 385,000 $2,410,000 190 Police Patrol Vehicles Project Description: Discretionary Sales Taxes 5 year vehicle replacement plan and additional new vehicles for added positions. Parking Lot Expansion Project Description: Discretionary Sales Taxes Provide Parking Behind the Police Station Project Name: Funding Source: Justification: Project Costs: FY 09 -10 FY 10 -11 $385,000 $385,000 Operating Impact: $0 $0 Project Name: Funding Source: Justification: Project Costs: FY 09 -10 $0 Operating Impact: $0 $0 Project Name: Funding Source: Justification: Project Costs: FY 09 -10 $0 Operating Impact: $0 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2010 -2015 CAPITAL IMPROVEMENT PROJECT DETAIL POLICE DEPARTMENT 09/10 replace 1 10/11 replace 1 11/12 replace 1 12/13 replace 1 13/14 replace 1 0 high mileage, high maintenance vehicles from 2005. 0 high mileage, high maintenance vehicles from 2006. 0 high mileage, high maintenance vehicles from 2007 &2008. 0 high mileage, higlmaintenance vehicles from 2008 2009. 0 high mileage, high maintenance vehicles from 2009 &2010. 14/15 replace 10 high mileage, high maintenance vehicles from 2010 2011. Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $385,000 $385,000 $385,000 $385,000 $2,310,000 $0 $0 191 $0 $0_ $0 $5,000 $0 $0 Police Boat and Trailer Discretionary Sales Taxes Project Description: Police boat and trailer replacement 13/14 replace 10 year old police patrol boat, high hours and high maintenance from 2003. Project FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $0 $0 $0 $55,000 $0 $55,000 $0 $5,000 This will add about eleven spaces and extend out from the current parking area by about thirty feet. Project FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $45,000 $0 $0 $0 $0 $45,000 $0 $0 $0 $0 $0 $0 Project Name Roads and Special Projects Division Total Parks Recreation Division: Division Total Stormwater 1/4 Round Swale Rehab Road Crossings /Side Yard Pipes Dredging Bulkhead Renovations Division Total Cemetery Scissor Lift Building Relocate South Paved Roadway Division Total CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2010 -2015 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS PUBLIC WORKS DEPARTMENT FY 2009 -10 FY 2010-11 FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 Total Street Repaving 50,000 25,000 50,000 50,000 150,000 150,000 475,000 Powerline Road North 1,146,250 1,146,250 Schumann Barber Intersection 1,500,000 1,500,000 Sidewalk/Bike Paths Construction 150,000 150,000 150,000 150,000 600,000 Sidewalk Repairs 50,000 50,000 100,000 512 Median Landscaping 500,000 500,000 Public Works Garage Relocation 1,150,000 1,150,000 Barber Street Field Lighting $275,000 Splash Park Canopy 50,000 Skate Park Office 50,000 New Park Barber /Acorn Terrace New Park Celtic Crown Lift Station Riverview Park 1,196,250 $525,000 1,350,000 $200,000 1,850,000 350,000 5,471,250 100,000 100,000 $375,000 50,000 50,000 575,000 975,000 $350,000 350,000 $350,000 350,000 350,000 2,725,000 250,000 250,000 250,000 750,000 100,000 100,000 200,000 975,000 $350,000 350,000 $600,000 700,000 700,000 3,675,000 50,000 50,000 192 50,000 50,000 275,000 50,000 50,000 50,000 50,000 100,000 50,000 50,000 50,000 50,000 100,000 Powerline Road North Project Description: $166,014 Developer Escrow $330,022 CIP Fund 320 $432,716 CIP Fund 330 $217,498 Discretionary Sales Design and construction of the extension of Powerline Road from Main Street to Sebastian, Blvd. Schumann Barber Intersection Project Description: Discretionary Sales Taxes Improvements to Intersection. Street Repaving Project Description: Local Option Gas Tax Rehabilitation and repaving of failing road base and roads Sidewalk/bikepaths construction Project Description: Discretionary Sales Taxes Installation of new sidewalks throughout the city Project Name: Funding Source: Justification: Project Costs: FY 09 -10 $50,000 Operating Impact: $0 Project Name: Funding Source: Justification: $0 Project Name: Funding Source: Justification: $0 Project Name: Funding Source: Justification: Project Costs: FY 09 -10 $0 Operating Impact: $0 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2010 -2015 CAPITAL IMPROVEMENT PROJECT DETAIL PUBLIC WORKS DEPARTMENT This project is necessary to keep the streets in good condition and safe to the residents. There are several which should be done right away due to failing road base, ie: Periwinkle Drive, Laconia Street, Main Street, also all the side streets between Indian River Drive and US #1 should be taken care of as soon as possible. Project FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $25,000 $50,000 $50,000' $150,000 $150,000 $475,000 $0 $0 This will allow another north/south access road through th e city. Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $1,146,250 $0 $0 $0 $0 $0 $1,146,250 Operating Impact: $0 $0 $0 These funds were budgeted in FY 08-09 but are being reallocated to FY 13 -14. Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $0 $0 $0 $0 $1,500,000 $0 $1,500,000 Operating Impact: $0 193 $0 $0 $0 0 $0 $0 $0 $0 $0' $0 $0 $0 This project focuses on allowing residents to walk off road' to avoid accidents. Project FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $0 $150,000 $150,000 $150,000 $150,000 $600,000 $0 $0 $0 $0 $0 $0 Sidewalk Repairs Project Description: Normally LOGT, these repairs will need to charged to the Public Works Operating Budget, until the Paving Note is paid off. Removal/repair of broken or cracked sidewalks throughout City. 512 Median Landscaping Project Description: Discretionary Sales Taxes Improvements to improve the appearance of this major entryway to the City. Irrigation and landscaping will be added. Public Works Facility Project Description: Discretionary Sales Taxes Relocate the Public Works garage and vehicle storage area. Barber Street Field Lighting Project Description: Discretionary Sales Taxes Remove and replace out lights with new Project Name: Funding Source: Justification: Project Costs: FY 09 -10 $0 Operating Impact: $0 Project Name: Funding Source: Justification: Project Costs: FY 09 -10 $0 Operating Impact: $0 Project Name: Funding Source: Justification: Project Costs: FY 09 -10 $0 Operating Impact: $0 Project Name: Funding Source: Justification: CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2010 -2015 CAPITAL IMPROVEMENT PROJECT DETAIL PUBLIC WORKS DEPARTMENT This project is necessary for the safety and well being of the residents to avoid trips and falis on broken or cracked sidewalks. The older sidewalks in the city would be done first, ie: the Schumann Drive area and the Riverfront area sidestreets fneeded. Project FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $0 $0 $0 $50,000 $50,000 $100,000 $0 $0 This project is desirable to enhance the view of those entering the City.. Project FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $0 $500,000 $0 $0 $0 $500,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0 (This is necessary in order to enhance the view of those entering the City. Project FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $0 $1,150,000 $0 $0 $0 $1,150,000 $0 194 $0 $0 $0 $0 These are the oldest lights in the city and need to be replaced with new to alliviate some maintenance costs. Project FY 14 -15 Total $0 $275,000 Project Costs: FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 $0 $275,000 $0 $0 $0 Operating Impact: $0 $0 $0 $0 $0 $0 $0 New Parks Project Description: Recreation Impact Fees Installation of new neighborhood parks: Barber /Acorn, Zone D and Celtic /Crown, Zone D. Lift Station Riverview Park Project Description: Eliminate the septic tank by installing a lift station for the bathrooms at Riverview Park Project Name: Funding Source: Justification: Operating Impact: $0 Project Name: Funding Source: Justification: Project Name: Funding Source: Justification: Operating Impact: $0 Project Name: Funding Source: Justification: Operating Impact: $0 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2010 -2015 CAPITAL IMPROVEMENT PROJECT DETAIL PUBLIC WORKS DEPARTMENT Splash Park Canopy Recreation Impact Fees Project Description: Install a canopy at the Splash Park. This covering will provide shade for the customers. Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $50,000 $0 $0 $0 $0 $0 $50,000 $0 $0 Skate Park Office Recreation Impact Fees Project Description: Construct on office facility at the Skate Park. This will improve operations at this facility and provide better working conditions. Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $50,000 $0 $0 $0 $0 $0 $50,000 Operating Impact: $0 $0 $0 This project continues allowing neighborhood parks in areas throughout the City. 11 -12 Barber /Acorn is proposed, 12 -13 Celtic and Crown is proposed Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $0 $0 $50,000 $50,000 $0 $0 $100,000 $0 $0 195 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ITo upgrade the system and eliminate the need to pump the septic every time there is an event. Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $0 $100,000 $0 $0 $0 $0 $100,000 $0 $0 $0 $0 $0 $0 Road Crossings /Side Yard Pipes Project Description: Discretionary Sales Taxes Installing new pipes in side yard ditches as quarter round is installed and replacing failing road crossing pipes all through the City. Dredging/Bulkhead Renovation Project Description: Discretionary Sales Taxes This is for necessary dredging and bulkhead renovations to approximately 8 miles of canals that are located south of County Road 512. 1/4 Round Project Description: Discretionary Sales Taxes Installation of 1/4 Round throughout the City. Project Name: Funding Source: Justification: Project Costs: FY 09 -10 $975,000 Operating Impact: $0 Project Name: Funding Source: Justification: Project Costs: FY 09 -10 $0 Operating Impact: $0 Project Name: Funding Source: Justification: Project Costs: FY 09 -10 $0 Operating Impact: CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2010 -2015 CAPITAL IMPROVEMENT PROJECT DETAIL PUBLIC WORKS DEPARTMENT To continue the program of updating the drainage, throughout the City. FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 $350,000 $350,000 $350,000 $350,000 $0 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 $0 $0 $250,000 $250,000 $0 $0 $0 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 $0 $0 $0 $100,000' $0 $0 $0 196 $0 $0 $0 $0 $0 $0 FY 14 -15 $350,000 $0 This project will help major flooding throghout the City by replacing failing pipes under the roads and also save on maintenance by the mowing contractor by eliminating the side ditches to be maintained. FY 14 -15 $250,000 $0 This work will need to be done sometime in the future. FY 14 -15 $100,000 Project Total $2,725,000 $0 Project Total $750,000 $0 Project Total $200,000 $0 $0 Scissor Lift Building Project Description: Cemetery Trust Fund This will provide a building to store the scissor lift unit. Redo South Paved Roadway Project Description: Cemetery Trust Fund The roadway will be relocated. Project Name: Funding Source: Justification: Operating Impact: $0 Project Name: Funding Source: Justification: Operating Impact: $0 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2010 -2015 CAPITAL IMPROVEMENT PROJECT DETAIL PUBLIC WORKS DEPARTMENT This is necessary to protect and store the scissor lift and keep its electrical components dry and out of the weather. Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $50,000 $0 $0 $0 $0 $0 $50,000 $0 $0 197 $0 $0 $0 $0 This is necessary because the existing roadway goes over grave spaces. Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $0 $50,000 $0 $0 $0 $0 $50,000 $0 $0 $0 $0 $0- $0 Project Name New Clubhouse Department Total CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2010 -2015 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS GOLF COURSE FY 2009 -10 FY 2010 -11 FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 Total 2,195,000 2,195,000 $2,195,000 2,195,000 198 New Club House Project Description: This will be funded with a 12 year debt issue at an expected rate of 3.5 The estimated amount of $2,195,000 includes engineering plans, removal of existing building, the temporary facility, and all aspects of new construction. Construction estimate includes $470,000 for irrigation improvements and $200,000 for work on tee boxes. $100,000 will be used to relocate Green #9 and #18. $175,000 for design is also included in the total estimated project costs. Project Name: Funding Source: Justification: Project Costs: Operating Impact: $0 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2010 -2015 CAPITAL IMPROVEMENT PROJECT DETAIL GOLF COURSE The cost of renovating existing golf shop, offices and restrooms and adding additional 1600 square feet to the existing building is not cost effective due to several reasons including plumbing and electrical issues, frame construction and evidence of termites and air conditioning issues. Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $0 $0 $2,195,000 $0 $0 $0 $2,195,000 $0 $0 $0 $0 $0 $0 199 Project Name FY 2009 -10 FY 2010 -11 FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 Total Medium -size 'Box Hangers" $1,875,000 $1,875,000 Master Plan Update 300,000 300,000 Prof.Services R/W 4/22 157,894 157,894 Prof.Services Taxiway C 157,894 157,894 Construct Taxiway C 2,325,000 2,325,000 Install Runway Lighting 937,500 937,500 Rehabilitate Apron 500,000 500,000 Department Total CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2010 -2015 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS AIRPORT 157,894 300,000 $2,482,894 937,500 $2,375.000 $6,253,288 200 R/W 4/22 Improvements Project Description: FDOT $3,947 City $3,946 FAA $150,000 Runway 4/22 rehabilitation of lights and markings. Master Plan Update Project Description: FDOT $240,000 City $60,000 Conduct Airport Master Plan Study Box Hangers Project Description: FDOT $1,500,000 City $375,000 Build "box hangers Project Name: Funding Source: Justification: Operating Impact: $0 Project Name: Funding Source: Justification: Operating Impact: $0 Project Name: Funding Source: Justification: Project Costs: FY 09 -10 $157,894 Operating Impact: CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2010 -2015 CAPITAL IMPROVEMENT PROJECT DETAIL AIRPORT Medium -size "Box needed for anticipated growth Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $0 $0 $0 $0 $0 $1,875,000 $1,875,000 $0 $0 $0 $0 $375,000 $375,000 Numerous economic development and infrastructure requirements need future planning for justification Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $0 $0 $300,000 $0 $0 $0 $300,000 $0 $60,000 201 $0 $0 $0 $60,000 Runway 4/22 has non standard lighting and markings. Project FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $0 $0 $0 $0 $0 $157,894 $3,946 $0 $0 $0 $0 $0 $3,946 Taxiway C Design Project Description: FDOT $3,947 City $3,947 FAA $150,000 Perform feasibility, design, and engineering services for the construction of Taxiway C. Install Runway Lighting [not Project Description: FDOT $23,438 Install updated runway lighting and REIL for RW 4/22. Install Taxiway C Construction Project Description: FDOT $58,125 Construct parallel Taxiway C to primary RWY 4 -22 Project Name: Funding Source: Justification: Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $0 $0 $0 $157,894 $0 $0 $157,894 Operating Impact: Project Name: Funding Source: Justification: Operating Impact: $0 $0 Project Name: Funding Source: Justification: Operating Impact: $0 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2010 -2015 CAPITAL IMPROVEMENT PROJECT DETAIL AIRPORT At present, there is no parallel taxiway to Primary Runway 4 -22. Aircraft taxing to the Terminal and fuel facility currently have to cross the intersection of RWYS 8 -26 and 4 -22, then cross the threshold of 8 again, in order to taxi to Primary Runway 4. Not only is this the Primary Runway, it also has the most favored winds at over 97 The act of crossing 3 active runways just to get to the primary can be a significant safety hazard, promoting unnecessary runway incursions. The addition of a full- length parallel taxiway to Primary Runway 4 -22 will eliminate this safety concern and improve airport operations. $0 $0 $0 $3,947 $0 $0 $3,946 Primary Runway 4 -22 needs to have a full length parallel taxiway in order to eliminate the need to "back taxi" on any portion of the runway. Additionally, Taxiway C will aid in obtaining an instrument approach procedure for Runway 4 -22. Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $0 $0 $0 $2,325,000 $0 $0 $2,235,000 Project Costs: FY 09 -10 FY 10 -11 FY 11 -12 $0 $0 $0 $0 $58,125 REILs installation will bring the runway into compliance and enhance safety. REIL installation on RW 8/26 will enhance safety during marginal visibility conditions. Taxiway /taxilane lighting is necessary for safety improvement. Project FY 12 -13 FY 13 -14 FY 14 -15 Total $0 $937,500 $0 $937,500 $0 $0 $0 $23,437 $0 $23,437 202 $0' $0 $58,125 Rehabilitate Apron Project Description: FDOT $12,500 City $12,500 FAA $475,000 Apron F rehabilitation Project Name: Funding Source: Justification: Project Costs: CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2010 -2015 CAPITAL IMPROVEMENT PROJECT DETAIL AIRPORT Apron F is the former southeast section of closed runway 13/31. Its surface is the original 1943 asphalt when the airport was constructed. Its surface is loose, thin, uneven, and unsafe to aircraft. Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $0 $0 $0 $0 $0 $500,000 $500,000 Operating Impact: $0 $0 $0 $0 $0 $12,500 $12,500 203 Project Name Cavcor Project Underground Utilities Department Total CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2010 -2015 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS RIVERFRONT COMMUNITY REDEVELOPMENT AGENCY FY 2009 -10 FY 2010 -11 FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 Total 750,000 750,000 3,500,000 3,500,000 750,000 $3.500,000 4.250.000 204 Underground Utilities Project Description: This project will be funded with a bank note. The bank note is anticipated to be issued for 15 years at a rate of about 3.9 Within the Riverfront District, bury utilities (electric, phone, cable) underground. Cav Corp Parking renovation Project Description: CRA Funds $400,000 Discretionary Sales Tax 250, 000 Recreation Impact Fees $100,000 Surface the parking lot (i.e. asphalt or permeable surface), landscaping, more defined drive aisles and ingress /egress, etc. Project Name: Funding Source: Justification: CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2010 -2015 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM RIVERFRONT COMMUNITY REDEVELOPMENT AGENCY Public parking is identified in the CRA Master Plan as part of critical infrastructure improvements within the Riverfront district. This project would encompass a complete renovation of the parking area known as Cav Corp, just' east of the Hess as station. This lot is currently underuntilized by haphazard boat/trailer parking, and could be better utilized. By surfacing the lot, defining parking spaces, adding landscaping; this lot would become an amenity to Riverfront visitors as well as local businesses. Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $750,000 $0 $0 $0 $0 $0 $750,000 Operating Impact: $0 Project Name: Funding Source: Justification: $0 $0 205 $0 $0 In the CRA Master Plan, urban design recommendations for the Riverfront district include placing all utilities underground. This would greatly increase the aesthetics of the Riverfront district and would be the first phase of a streetscaping program. Once the utilities are underground, the City can place hardscape amenties including benches and landscaping (i.e. street trees, planters, etc). Project Costs: Project FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 Total $0 $0 $0 $0 50 $3,500,000 $3,500,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 $0 $0 CRY O HOME OF PELICAN ISLAND This Page Intentionally Left Blank 206 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET SCHEDULE ONE SUMMARY OF MILLAGE RATES AND TAX COLLECTIONS Fiscal Year Milla2e Rate Tax Collection 1986 4.9972 $838,068 1987 5.6440 $1,025,054 1988 6.1440 $1,265,974 1989 6.6440 $1,599,100 1990 6.4400 $1,658,583 1991 6.5000 $1,755,315 1992 6.6320 $2,054,356 1993 6.4410 $2,122,641 1994 6.9000 $2,372,649 1995 6.9000 $2,461,390 1996 6.9000 $2,619,790 1997 6.9000 $2,664,153 1998 6.9000 $2,810,622 1999 6.5000 $2,729,769 2000 5.0000 $2,323,566 2001 5.0000 $2,514,960 2002 4.5904 $2,526,276 2003 4.5904 $2,752,423 2004 4.5904 $3,169,977 2005 4.5904 $3,729,917 2006 3.9325 $4,306,213 2007 3.0519 $4,537,100 2008 2.9917 $4,634,338 2009 3.3456 $4,193,802 Estimated 2010 3.3456 $3,694,546 Estimated 207 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET Bond Description 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 SCHEDULE TWO LONG TERM DEBT SERVICE DETAIL Date of FY 2009 -10 Total Issue Principal Interest Debt Service 3/2001 $290,000 $18,545 4/2003 $600,000 $233,856 11/2003 $260,000 $177,485 12/2003 $145,000 $56,038 8/1998 $254,839 $45,161 208 $308,545 $833,856 $437,485 $201,038 $300,000 $1,549,839 $531,085 $2,080,924 Date Principal Interest Total Fiscal Year Total 10/01/2009 $290,000 $12,245 $302,245 04/01/2010 $0 $6,300 $6,300 $308,545 10/01/2010 $300,000 $6,300 $306,300 $306,300 Total 870,000 $54,935 $924,935 $924,935 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE $2,435,000 Recreational Facilities Improvement and Refunding Revenue Bonds, Series 2001 209 Date Principal Interest Total Fiscal Year Total 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 04/01/2012 $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 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE CONTINUED $9,500,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003 210 Date Principal Interest Total Fiscal Year Total 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 $4,315,000 $1,394,407.50 $5,709,407.50 $5,709,407.50 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE CONTINUED $5,630,000 Stormwater Utility Revenue Bonds, Series 2003 211 Date Principal Interest Total Fiscal Year Total 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 04/01/2012 $150,000 $23,125.00 $173,125.00 $196,250.00 10/01/2012 $0 $20,406.25 $20,406.25 04/01/2013 $155,000 $20,406.25 $175,406.25 $195,812.50 10/01/2013 $0 $17,500.00 $17,500.00 04/01/2014 $160,000 $17,500.00 $177,500.00 $195,000.00 10/01/2014 $0 $14,300.00 $14,300.00 04/01/2015 $170,000 $14,300.00 $184,300.00 $198,600.00 10/01/2015 $0 $10,900.00 $10,900.00 04/01/2016 $175,000 $10,900.00 $185,900.00 $196,800.00 10/01/2016 $0 $7,400.00 $7,400.00 04/01/2017 $185,000 $7,400.00 $192,400.00 $199,800.00 10/01/2017 $0 $3,700.00 $3,700.00 04/01/2018 $185,000 $3,700.00 $188,700.00 $192,400.00 Total $1,470,000 $302,025.00 $1,772,025.00 $1,772,025.00 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE CONTINUED $2,125,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003A 212 Date Principal Interest Total Fiscal Year Total 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 $1,089,414.03 $110,585.97 $1,200,000.00 $1,200,000.00 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGETS SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE CONTINUED $3,268,890 Paving Improvements Promissory Notes 213 Lease Description FY 2009 -10 FY 2010 -11 FY 2011 -12 FY 2012 -13 FY 2013 -14 Business -type Activities: Golf Carts Operating Lease $132,074.92 $0.00 $0.00 $0.00 $0.00 Airport Land Lease $135,000.00 $135,000.00 $135,000.00 $135,000.00 $135,000.00 Total Business -type Activities Annual Lease Payments $267,074.92 $135,000.00 $135,000.00 $135,000.00 $135,000.00 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET SCHEDULE FOUR LEASE PAYMENTS SCHEDULE 214 CITY OF SEBASTIAN, FLORIDA 2009 /2010 ANNUAL BUDGET' DEPARTMENT GENERAL FUND 010020 ADMINISTRATIVE SERVICES 5,000 5,000 010021 MANAGEMENT INFO SERVICES 31,323 68,273 40,857 11,557 85,000 10,000 247,010 010052 ROADS AND MAINTENANCE 25,000 25,000 25,000 25,000 100,000 010053 STORMWATER UTILITY DIVISION 185,000 185,000 010054 CENTRAL GARAGE 12,000 10,000 20,000 42,000 010057 PARKS AND RECREATION 18,000 17,000 9,000 22,000 66,000 010056 FACILITIES MAINTENANCE 25,000 25,000 50,000 TOTAL GENERAL FUND SCHEDULE FIVE SIX YEAR CAPITAL OUTLAY SCHEDULE SUMMARY 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14 2014 -15 TOTAL 43,323 326,273 117,857 65,557 132,000 10,000 695,010 GOLF COURSE FUND 410120 GOLF COURSE GREENS 20,000 48,000 40,000 108,000 410130 GOLF COURSE CARTS 2,500 2,500 TOTAL GOLF COURSE FUND s s 22,500 48,000 40,000 110,500 TOTAL ALL FUNDS 43,323 348,773 165,857 105,557 132,000 10,000 805,510 215 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET' SCHEDULE SIX SIX YEAR SCHEDULE OF CAPITAL OUTLAY REQUESTS EXPENDITURES PER FISCAL YEAR DEPARTMENT 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14 2014 -15 TOTAL 010020 ADMINISTRATIVE SERVICES Server Operating System for MUNIS 5,000 5,000 5,000 5,000 010021 MIS Exchange Connector 2003 1,850 1,850 HP Procurve Switch 8,716 8,716 Exchange Server Upgrade Cost 7,910 7,910 Exchange Software Upgrade Cost 12,847 12,847 Enterprise Server Imaging 1,557 1,557 1,557 4,671 OpenScape Xpressions V6 12,416 12,416 Servers 10,000 10,000 10,000 10,000 10,000 50,000 Phone System Replacement 75,000 75,000 Disaster Recovery 9,300 9,300 18,600 Symantec Ghost Suite 2 5,000 5,000 Automation for CH25 Broadcast 30,000 20,000 50,000 31,323 68,273 40,857 11,557 85,000 10,000 247,010 010052 ROADS AND MAINTENANCE Pick Up Truck 25,000 25,000 25,000 25,000 100,000 25,000 25,000 25,000 25,000 100,000 010053 STORMWATER UTILITY DIVISION Crew Cab Truck Replacement 35,000 35,000 Excavator 150,000 150,000 185,000 185,000 010054 CENTRAL GARAGE Refurbished Fork Lift 12,000 12,000 Car Lift 10,000 10,000 Truck Lift 20,000 20,000 12,000 10,000 20,000 42,000 010057 PARKS AND RECREATION Mowers (3) 18,000 9,000 27,000 Pick Up Truck 17,000 17,000 34,000 Chipper 5,000 5,000 18,000 17,000 9,000 22,000 66,000 010056 FACILITIES MAINTENANCE Work Truck 25,000 25,000 50,000 25,000 25,000 50,000 TOTAL GENERAL FUND 43,323 326,273 117,857 65,557 132,000 10,000 695,010 216 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET SCHEDULE SIX SIX YEAR SCHEDULE OF CAPITAL OUTLAY REQUESTS CONTINUED MUNCIPAL GOLF COURSE EXPENDITURES PER FISCAL YEAR 410120 GC GREENS 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14 2014 -15 TOTAL Rotary Mower 20,000 20,000 Greens Mower (2) 48,000 48,000 Sand Pro (2) 20,000 20,000 Tractors (2) 20,000 20,000 20,000 48,000 40,000 108,000 410130 GC GOLF CARTS 3 Gang Range Picker 2,500 2,500 2,500 2,500 TOTAL GOLF COURSE FUND 22,500 48,000 40,000 110,500 TOTAL ALL FUNDS 43,323 348,773 165,857 105,557 132,000 10,000 805,510 217 CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET 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 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 year. Cash carried forward is used to supplement revenues required to pay all expenses. Budget A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. 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. 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. Capital Project A project to acquire or improve an asset with costs more than $50,000 and last more than five years. 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. SCHEDULE SEVEN GLOSSARY 218 Capital Project Fund A governmental Fund used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds. City of Sebastian Cemetery Trust Fund The City of Sebastian Cemetery Trust Fund is used to account for principal trust amounts received, sale of cemetery lots and related interest income. One -half of the cemetery lot sales and the interest portion of the trust can be used to maintain the community cemetery. Contingency Account Money set -aside for emergencies or unexpected expenses. Each City fund usually has such an account to cover higher -than- expected costs or purchases that were not anticipated when the budget was being prepared. Debt Service Fund A governmental accounting fund used to account for the accumulation of pledged funds that are legally restricted to pay debts. Deficit A term generally applied to the budget as a whole, reflecting real or projected shortages in revenue. It means there is not enough revenue to cover expenses. Enterprises Activities of government, which are operated and accounted for as businesses. Enterprises rely principally on user fees earned by the business to fund operations. In Coty of Sebastian, the Golf Course, Airport, and the Building Department are enterprises. 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. CITY OF SEBASTIAN, FLORIDA 2009 /2010 ANNUAL BUDGET Fund A fiscal and accounting entity with a self balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations of that fund. Fund Balance A term used to express the equity (assets minus liabilities) of 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 much broader than, the objectives of business GAAP financial reports. General Fund The main operating fund for the city, which is used to account for all financial resources, except those required to be accounted for in another fund. All city's departments /divisions except the enterprise fund departments /divisions are funded by the general fund. Ad valorem taxes make up the largest percentage of the general fund revenues. Governmental Funds These funds account for general governmental activities, such as law enforcement, which are largely supported by taxes and fees. They are reported using the current financial resources measurement focus and the modifies accrual basis of accounting. Interfund Transfer Budgeted amounts transferred from one governmental accounting fund to another for work or services provided. Mill The property tax rate, which is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of assessed property valuation. Milla2e 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. 219 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 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. 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. CITY OF SEBASTIAN, FLORIDA 2009/2010 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 adjustments to prevent a deficit. Under budget in expenses means that actual expenses are less than the budget. Unreserved Fund Balance Portion of a fund balance that is available for appropriation. User Fee The payment of a fee for direct receipt of a public service by the benefiting party. Utility Service Taxes Taxes paid to municipalities by users of electricity, telephones, cellular phones, beepers, natural gas, bottled gas, and fuel oil. Valuation The dollar value of property assigned by the County property appraiser. Working Capital Excess of current assets including cash on -hand equivalents over current liabilities that can be used to satisfy cash flow needs. 220