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HomeMy WebLinkAbout09132010Hearing1. CALL TO ORDER 2. PLEDGE OF ALLEGIANCE 3. ROLL CALL HOME OF PELICAN ISLAND SEBASTIAN SPECIAL CITY COUNCIL MEETING BUDGET HEARING AGENDA MONDAY, SEPTEMBER 13, 2010 5:30 P.M. CITY COUNCIL CHAMBERS 1225 MAIN STREET, SEBASTIAN, FLORIDA 10.039 4. 1 PUBLIC HEARING AND ADOPTION OF PROPOSED MILLAGE AND TENTATIVE FY 2010/2011 BUDGET A. City Manager Announcement of Proposed Millage Rate of 3.3456 Mills Which is 14.26% Lower Than Rolled -Back Rate of 3.9019 Mills and Budget Overview B. Mayor Opens Hearing for Public Comment on Proposed Millage and Tentative Budget 3 -6 C. Adopt Resolution No. R -10 -28 Proposed Millage Rate for Calendar Year 2010 Final Public Hearing and Final Adoption Scheduled for 9/22/10 (Finance Transmittal, R- 10 -28) A RESOLUTION OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA, ADOPTING A PROPOSED MILLAGE RATE OF 3.3456 MILLS FOR THE CALENDAR YEAR 2010; PROVIDING FOR CONFLICTS; AND PROVIDING FOR AN EFFECTIVE DATE. 7 -15 D. Adopt Resolution No. R -10 -29 Fiscal Year 2010/2011 Tentative Budget (Finance Transmittal, R- 10 -29) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA ADOPTING THE TENTATIVE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2010 AND ENDING SEPTEMBER 30, 2011; MAKING APPROPRIATIONS FOR THE PAYMENT OF OPERATING EXPENSES, CAPTIAL EXPENSES, AND FOR THE PRINCIPAL AND INTEREST PAYMENTS ON THE BOND AND OTHER INDEBTEDNESS OF THE CITY IN THE CITY'S GENERAL FUND, SPECIAL REVENUE FUNDS, DEBT SERVICE FUND, CAPITAL IMPROVEMENT FUNDS, GOLF COURSE FUND, AIRPORT FUND, AND BUILDING DEPARTMENT FUND AS PROVIDED FOR IN SCHEDULE "A ATTACHED HERETO, ESTABLISHING AUTHORITY OF THE CITY MANAGER TO IMPLEMENT THE BUDGET; PROVIDING FOR SEVERABILITY; PROVIDING FOR CONFLICTS; AND PROVIDING FOR AN EFFECTIVE DATE. E. Announce Final Public Hearing on Millage and Budget will be held on Wednesday, September 22, 2010 at 6:30 pm 5. ADJOURN HEARING ASSISTANCE HEADPHONES ARE AVAILABLE IN THE COUNCIL CHAMBERS FOR ALL GOVERNMENT MEETINGS. All City Council Meetings are Aired Live on Comcast Channel 25. ANY PERSON WHO DECIDES TO APPEAL ANY DECISION MADE WITH RESPECT TO ANY MATTER CONSIDERED AT THIS MEETING WILL NEED A RECORD OF THE PROCEEDINGS AND MAY NEED TO ENSURE THAT A VERBATIM RECORD OF THE PROCEEDINGS IS MADE, WHICH RECORD INCLUDES THE TESTIMONY AND EVIDENSE UPON WHICH THE APPEAL IS TO BE HEARS. (F. S.286.0105) IN COMPLIANCE WITH THE AMERICAN WITH DISABILITIES ACT (ADA), ANYONE WHO NEEDS A SPECIAL ACCOMODATION FOR THIS MEETING SHOULD CONTACT THE CITY'S ADA COORDINATOR AT 589 -5330 AT LEAST 48 HOURS IN ADVANCE OF THIS MEETING. HOME OF PELICAN ISLAND City of Sebastian, Florida Subject: Resolution No. R -10 -28 Adoption of Proposed Millage Rate of 3.3456 for Calendar Year 2010. Approv d f Submittal by: City Manager EXPENDITURE REQUIRED: N/A AMOUNT BUDGETED: N/A Agenda No. 10.6 3 q Department Origin: Administrative Services it://14d-22---k a4"- Reviewed By: City Attorney: City Clerk: Date Submitted: September 7, 2010 For Agenda of: September 13, 2010 Exhibits: Resolution No. R -10 -28 APPROPRIATION REQUIRED: N/A In accordance with Florida Statute 200.065 (7)(a.)(1.), City Council is required to tentatively adopt a millage tax rate for calendar year 2010 and for the budget year beginning October 1, 2010 and ending September 30, 2011 at the first public hearing in which the budget is presented. The proposed millage tax rate of THREE POINT THREE FOUR FIVE SIX (3.3456) MILLS is 14.26% lower than the "rolled- back" tax rate of 3.9019 mills and will provide sufficient operating revenue to cover expenditures proposed for the Fiscal Year 2010/2011 budget. Move to adopt Resolution R- 10 -28. SUMMARY RECOMMENDED ACTION A RESOLUTION OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA, ADOPTING A PROPOSED MILLAGE RATE OF 3.3456 MILLS FOR THE CALENDAR YEAR 2010; PROVIDING FOR CONFLICTS; AND PROVIDING FOR AN EFFECTIVE DATE. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA, that: Section 1. MILLAGE RATE LEVY. There is hereby proposed to levy an Ad Valorem Tax of THREE POINT THREE FOUR FIVE SIX (3.3456) MILLS against all real and tangible personal property for the calendar year (January 1, 2010 through December 31, 2010) and the resulting tax revenue is to be appropriated for the General Operating Fund of the City of Sebastian for the fiscal year beginning October, 1, 2010 and ending September 30, 2011. Section 2. ROLLED BACK RATE. The tax rate established in Section 1. is 14.26% lower than the computed "rolled- back" tax rate of 3.9019 mills. Section 3. CONFLICT. All resolutions or parts of resolutions in conflict herewith are hereby repealed. Section 4. its adoption. RESOLUTION NO. R 10 28 EFFECTIVE DATE. This resolution shall take effect immediately upon The foregoing Resolution was moved for adoption by Councilmember The motion was seconded by Councilmember and, upon being put into a vote, the vote was as follows: Mayor Richard H. Gillmor Vice -Mayor Jim Hill Councilmember Andrea B. Coy Councilmember Eugene Wolff Councilmember Don Wright Subject: Resolution R -10 -29 Adoption of a Tentative Budget Year 2010/2011 Appro ed f,, Submittal by: for Fiscal Agenda No. 1 0. 0 3 q Department Origin: Administrative Reviewed By: City Attorney: A Services' t 'fi a City Clerk: �,Q City Manager Date Submitted: September 7, 2010 For Agenda of: September 13, 2010 Exhibits: Resolution R -10 -29 and Schedule "A" EXPENDITURE REQUIRED: N/A AMOUNT BUDGETED: N/A APPROPRIATION REQUIRED: N/A HOME OF PELICAN ISLAND City of Sebastian, Florida SUMMARY In accordance with Florida Statute 200.065, a tentative budget for fiscal year 2010/2011, beginning October 1, 2010 and ending September 30, 2011, has been submitted to the City Council for review. A Budget Workshop was held on August 23, 2010 for the purpose of providing City Council deliberations on the budget and public input. There have been no changes or modifications to the recommendations presented by the City Manager at that meeting. However, as mentioned at the Budget Workshop, the $50,000 for a City Hall Parking/Landscaping project has been removed from the budget document. The proposed budget for the City as a whole is $22,378,954. A summary by Fund is presented in Schedule "A RECOMMENDED ACTION Move to adopt Resolution R- 10 -29. RESOLUTION NO. R -10 -29 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA ADOPTING THE TENTATIVE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2010 AND ENDING SEPTEMBER 30, 2011; MAKING APPROPRIATIONS FOR THE PAYMENT OF OPERATING EXPENSES, CAPITAL EXPENSES, AND FOR THE PRINCIPAL AND INTEREST PAYMENTS ON THE BOND AND OTHER INDEBTEDNESS OF THE CITY IN THE CITY'S GENERAL FUND, SPECIAL REVENUE FUNDS, DEBT SERVICE FUND, CAPITAL IMPROVEMENT FUNDS, GOLF COURSE FUND, AIRPORT FUND, AND BUILDING DEPARTMENT FUND AS PROVIDED FOR IN SCHEDULE "A ATTACHED HERETO, ESTABLISHING AUTHORITY OF THE CITY MANAGER TO IMPLEMENT THE BUDGET; PROVIDING FOR SEVERABILITY; PROVIDING FOR CONFLICTS; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Manager has submitted a Proposed Budget for the City of Sebastian for the fiscal year beginning October 1, 2010, and ending September 30, 2011; and WHEREAS, on September 13, 2010, the City Council conducted Public Hearings on the Tentative Budget. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA, that: Section 1. The City Manager's Tentative Budget is hereby adopted for the Fiscal Year beginning October 1, 2010 and ending September 30, 2011, subject to final hearing on September 23, 2009. Section 2. The amounts shown on the attached Schedule "A" is appropriated out of the Treasury of the City, including any revenues accruing to the City available for purposes of the City's budgetary accounts. Section 3. The City Manager shall be authorized and directed to proceed with the implementation of the service programs and projects provided for in the budget. Such implementation is to be consistent with the provisions of the City Code of Ordinances and policies established by the City Council. Section 4. The City Manager shall be authorized to make budget adjustments within budgetary accounts, as he deems appropriate. He shall be further authorized to make budget adjustments between budgetary accounts when necessary to implement programs, projects, and expenditures authorized by the City Council. All other budgetary adjustments' will require prior approval by the City Council. REVENUES: 001501 001501 001501 001501 001501 001501 001501 001501 EXPENDITURES: 010001 City Council 010005 City Manager 010009 010010 010020 010021 010041 010043 010047 010049 010045 010052 010053 010054 010056 010057 010059 010080 010099 ATTACHMENT TO RESOLUTION R -10 -29 SCHEDULE "A" BUDGET SUMMARY FISCAL YEAR 2010/2011 Taxes and franchise fees Licenses and permits Intergovernmental Charges for services Fines and forfeits Miscellaneous Transfers in Restricted cash balance carryforward Total Revenues City Clerk City Attorney Administrative Services Management Information System Police Administration Police Operations Police Detective Division Police Dispatch Unit Code Enforcement Division Roads and Maintenance Stormwater Utility Garage Facilities Maintenance Parks and Recreation Cemetery Growth Management Non departmental Total Expenditures GENERAL FUND 1 7,179,708 44,650 1,836,540 286,550 65,500 304,665 736,727 10,454,340 49,708 234,642 272,792 125,785 478,562 248,908 663,341 2,368,032 1,113,656 480,087 137,759 876,789 1,092,457 130,934 252,565 927,627 105,232 358,557 536,907 10,454,340 SPECIAL REVENUE FUNDS CONTINUED ATTACHMENT TO RESOLUTION R -10 -29 SCHEDULE "A" BUDGET SUMMARY FISCAL YEAR 2010/2011 LAW ENFORCEMENT FORFEITURE FUND 190010 REVENUES Fines and forfeits 8,000 Miscellaneous 2,250 Total Revenues 10,250 190051 EXPENDITURES Operating Unappropriated 10,250 Total Expenditures 10,250 COMMUNITY REDEVELOPMENT AGENCY FUND 163010 REVENUES Tax Increment Sebastian 155,427 Tax Increment Indian River County 143,515 Miscellaneous 1,440 Restricted cash balance carryforward 110,345 Total Revenues 410,727 163051 EXPENDITURES Operating 90,727 Grants and Aids 30,000 Transfers out 290,000 Total Expenditures 410,727 DEBT SERVICE FUNDS DISCRETIONARY SALES SURTAX REVENUE BONDS 230010 REVENUES Miscellaneous 22,854 Transfers in 997,557 Total Revenues 1,020,411 230051 EXPENDITURES Operating 300 Debt service 1,019,279 Unappropriated 832 Total Expenditures 1,020,411 STORMWATER UTILITY REVENUE BONDS 263010 REVENUES Miscellaneous 1,122 Transfers in 438,877 Total Revenues 439,999 263051 EXPENDITURES Operating 875 Debt service 439,036 Unappropriated 88 Total Expenditures 439,999 3 ATTACHMENT TO RESOLUTION R -10 -29 SCHEDULE "A" BUDGET SUMMARY FISCAL YEAR 2010/2011 AIRPORT FUND 450010 REVENUES Charges for services 353,355 Miscellaneous revenues 12,500 Restricted cash balance carryforward 29,215 Total Revenues 395,070 450110 EXPENSES: Personal services 230,275 Operating expenses 156,245 Debt service 8,550 Total Expenses 395,070 BUILDING DEPARTMENT 480010 REVENUES Charges for services 350,350 Miscellaneous revenues 5,300 Restricted cash balance carryforward 110,090 Total Revenues 465,740 480110 EXPENSES: Personal services 367,626 Operating expenses 98,114 Total Expenses 465,740 TOTAL BUDGET SUMMARY GENERAL FUND 10,454,340 SPECIAL REVENUE FUNDS 5,074,010 DEBT SERVICE FUNDS 1,460,410 CAPITAL PROJECT FUNDS 3,231,500 ENTERPRISE FUNDS 2,158,694 TOTAL BUDGET FOR ALL FUNDS 22,378,954 5 CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET Page Changes to Previous Budget Notebooks: Fiscal Year 2010 -2011 Draft Operating Budget and Capital Improvement Program As of August 18, 2010 CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET The Fiscal Year 2010/11 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 positions, as well as zero budgets for new positions and minimal purchases of 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 2010/11 is $22,378,954. The major components include the following; Personal Services: This includes all the payroll cost for employees, including overtime, part-time, temporary and all related employee benefits. The budgeted amount for this fiscal year is $9,108,361. Operating Budget:, The operating budget finances the contractual fees, supplies, utility billings, training /travel expenditures. The budgeted amount for this fiscal year is $3,733,470. 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 includes $3,231,500 in Capital Project Funds and $17,800 in General Fund. Debt Service Budget: The scheduled debt service payments for city's long -term debts for this fiscal year totals $1,734,198. Grants Budget: This includes payments made to other individuals or organizations. $80,000 is being appropriated in this fiscal year. Transfers Budget: These are made between budgeted funds and total $4,242,934 in this fiscal year. Reserves: These balances are set aside to cover emergency expenses or revenue shortages. Total fund balances are expected to decline by $823,967, to $8,740,124 in Fiscal Year 2010/11, due to spending of accumulated balances in the Special Revenue Funds and the Building Department Enterprise Fund. Amounts reflected in individual Funds as increases to fund balances total $230,691. The percentages of each component of the total budget are presented in the graph below. Grants 0.36° Debt Service 7.75% Capital Outlay 0.10% Transfers 18.96% FY 2010/11 Total Appropriations Reserves 1.03% Operating 16.68% Personal Services 40.70% 4 CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET ESTIMATED REVENUES: Taxes: Ad Valorem Sales and Use Taxes Utility Service Licenses and Permits Intergovernmental Revenue Charges For Services Fines and Forfeitures Franchise Fees Stormwater Assessment Recreation Impact Fees Miscellaneous Revenue TOTAL ESTIMATED REVENUES Transfers -In 1) Cash Balances Brought Forward TOTAL ESTIMATED REVENUES, BALANCES AND TRANSFERS EXPENDITURE/EXPENSES: General Government Public Safety Physical Environment. Transportation Culture and Recreation, Debt Service TOTAL EXPENDITURE/EXPENSES Transfers-Out (1) Increases to Cash Reserves TOTAL EXPENDITURES/EXPENSES, TRANSFERS AND RESERVES FY 2010/11 BUDGET SUMMARY FOR ALL FUNDS GENERAL FUND 3,097,353 2,607;270 44,650 1,836,540 286,550 65,500 1,450,085 329,665 9,717,613 736,727 2,663,658 4,762,875 1,092,457 1,007,723 927,627 10,454,340 SPECIAL REVENUE FUNDS 2,935,000 298,942 8,000 835,000 20,000 60,795 4,157,737 DEBT CAPITAL SERVICE PROJECTS ENTERPRISE ALL FUNDS FUNDS FUNDS FUNDS 1,160,000 23,976 23,976 1,160,000 1,436,434 2,071,500 916,273 10,454,340 5,074,010 1,460,410 3,231,500 2,158,694 300 300,000 276,500 120,827 700,000. 250,000 1,480,000 475,000 264,463 1,459,190 635,290 1,459,490 3,231,500 4,242,934. 195,786 5 920 3,097,353 2,935,000 2,607,270 350,350 395,000 3,295,482 1,650,839 1,937,389 73,500 1,450,085 835,000 20,000 18,200 432,636 2,019,389 17,078,715 4,244,661 139,305 1,055,578. 465,740 386,520 1,262,979 8,550 2,123,789 34,905 (I) 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 2010/11 adopted budget. 22,378,954 2,963,958 5,505,115 1,913,284 3,124,243 2,665,606 1,732,203 17,904,409 4,242,934 231,611 10,454,340 5,074,010 1,460,410 3,231,500 2,158,694 22,378,954 CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET Total funding available to the city in FY 2010/11 from all sources are estimated at $22,428,954. As illustrated in the graph below, tax revenues make up approximately 42.17% of total budgeted revenues. Tax revenues include ad valorem taxes, discretionary sales tax, and utility service tax. Intergovernmental revenues make up 10.37% of revenues. These are comprised of state shared revenues and federal grants, .state grants, and local grants. Charges for services represent an additional 9.46% of revenues, and are generated mainly by the enterprise activities of the city. The table presented below provides a summary of the changes in the FY 2010n 1 revenues compared to the FY 2009/10 budget Intergovernmental Revenue has increased 30.4% due to proceeds from a grant for the Airport. Licenses and Permits have significantly decreased due to the slow down in construction activity. Franchise Fees has an increase of 21.9% based on trend analysis and Miscellaneous Revenue has a decrease of 114.9% 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 29.8% due to a reduction in transfers for capital projects. Balances Forward have decreased because lesser amounts were brought forward in the Capital Projects Funds, as a result of the completion of 'major long-term construction projects. Taxes Licenses and Permits Intergovernmental Revenue Charges For Services Fines and Forfeitures Franchise Fees Stormwater Assessment Recreation Impact Fee Miscellaneous Revenue Total Operating revenues 'ransfers-In _Jalances Forward Total Revenues SUMMARY OF REVENUES Miscellaneous 1. Recreation Impact Fee 0.10% Stormwater Fees 4.08% Franchise Fees 7.08% Fines and Forfeitures 0.36% City of Sebastian, Florida Total Budgeted Revenue by Sources FY 2010/11 Transfers-In Cash Forward, 4.72% 18.90% Charges For Services Intergovennnental 9.46% 10.37% Taxes 42.17% Licenses and Permits 1.93% Total Budgeted Revenue Actual Actual Actual Budget Budget Increase Increase/ FY 2006/07 FY 2007/08 FY 2008/09 FY 2009/10 FY 2010/11 (Decrease) Decrease 10,001,876 10,000,771 10,065,806 10,219,302 8,639,623 (1,579,679) -15.7% 1,500,000 508,866 388,099 698,923 395,000 (303,923) -78.3% 2,594,077 2,799,142 3,270,854 2,299,529 3,295,482 995,953 30.4% 2,058,688 2,140,741 1,750,066 2,379,319 1,937,389 (441,930) -25.3% 72,513 65,246 88,938 67,600 73,500 5,900 6.6% 1,106,698 1,199,762 1,327,253 1,159,947 1,450,085 290,138 21.9% 834,039 810,944 807,971 820,000 835,000 15,000 1.9% 124,874 32,825 13,975 100,000 20,000 (80,000) -572.5% 1,810,399 652,434 910,301 1,478,568 432,636 (1,045,932) -114.9% 20,103,164 18,210,731 18,623,263 19,223,188 17,078,715 (2,144,473) -11.5%1 4,511,741 7,886,519 5,196,376 6,043,521 4,244,661 (1,798,860) -29.8% 1,760,667 4,370,837 1,707,926 1,055,578 (652,348) -38.2% 24,614,905 27,857,917 28,190,476 26,974,635 22,378,954 (4,595,681) -16.3%1 CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET The graph below illustrates collections of Stormwater Utility Fees, which are population driven. $800,000 $750,000 $700,000 $650,000 $600,000 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 2009/10 with the expenditure budget for FY 2010/11. Total decrease of 2.13% for the General Fund reflects plans to continue 12 furlough days, no pay increases, plus employee reductions as a result of normal attrition over the past year. Some of the changes are a result of a position that was split between the City Manager and Code Enforcement that was exchanged for a position in Growth Management that will now be split between Growth Management and Code Enforcement. The other employee reductions include a mechanic position in the Garage; two positions in the Parks and Recreation Division and one position in the Cemetery. 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 a sustainable level. 0 The total for all the Police Department Divisions was increased $87,087 or 1.86%. The Stormwater Utility Division shows a decrease of $60,724 but this does not consider $200,000 to be spent on excavation equipment in the Capital Project Fund. O The reduction of personnel is reflected in the budgets for City Manager, Garage, Parks and Recreation, Cemetery and Growth Management. O Non-Departmental shows a reduction due to elimination of the City Newsletter and projected reduction in the General Fund's tax increment payment to the Riverfront CRA Fund. General F and CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET Exhibit S -3 compares the revised total expenditure budget for FY 2010/11 with the approved expenditure budget by fund for FY 2009/10. Fund name Exhibit S -3 Total Budget Comparison by. Fund FY 06/07 FY 07/08 FY 08/09 Actual Actual Actual FY 10/11 Expenditures Expenditures/ Expenditures/ FY 09/10 Adopted Increase Increase Expenses Expenses Expenses Budget Budget (Decease) (Decrease) 12,079,797 11,776,197 12,025,198 10,922,181 10,454,340 (467,841) 4.28 Special Revenue Funds Local Option Gas Tax 757,946 600,737 760,251 3,056,521 689,463 (2,367,058) -77.44% Discretionary Sales Tax 2,744,909 3,556,652 2,779,369 3,363,847 2,164,057 (1,199,790) 35.67% Recreation Impact Fee (1) 77,040 357,993 177,724 200,000 475,000 275,000 137.50% Stormwater Utility' Fee 1,357,672 1,006,135 1,038,941 1,086,967 1,138,977 52,010 4.78% Law Enforcement Forfeiture Fund (2). 17,494 85 26,209 24,500 (24,500) 100.00% Riverfront CRA 215,401 634,561 1,028,234 466,400 410,727 (55,673) 11.94% Debt Service Funds Discretionary Sales Surtax Revenue Bonds 1,034,881 1,041,294 1,041,294 1,034,931 1,019,579 (15,352) -1.48% Stormwater Utility: Revenue Bonds 438,148 441,748 441,010 438,360 439,911 1,551 0.35% Capital Project Funds (3) 10,715,737 5,392,666 6,383,101 3,614,144 3,231,500 (382,644) 10.59% Enterprise Funds Golf Course Fund (4) 1,658,110 1,694,340 2,055,219 1,595,913 1,262,979 (332,934) -20.86% Airport Fund, (5). 620,223 724,246 434,766 384,735 395,070 10,335 2.69% Building Department (6) 868,735 594,039 521,535 489,334 465,740 (23,594) -4.82% Total All Funds 32,586,053 27,820,693 28,712,850 26,677,833 22,147,343 $(4,530,490) 16.98% (1) Recreation Impact Fee Fund increased 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 final maturity of the bond issue. (5) Airport Fund slight increase due to increases in rental charges. (6) Building Department decrease reflects a reduction in administrative charges by General Fund. 1C General Capital Project 2,821 0 0 376,500 (376,500) 0 0.0% Capital Improvements 436,506. 401,402 0 705,000 (705,000) 0 0.0% Building Department (7) Transportation .Improvements 2,797,157 567;307 0 1,450,000 (1,450,000) 0 0.0% Stormwater Improveinents 5,039,510 2,080,225 0 700,000 (700,000) 0 0.0% Golf! Course Fund -(5) 542,988 (98,395) (367,001) 1 (1,262,979) (332,096) 9:5% Airport Fund (6) 10,346 (51,652) (96,942) 365,855 (395,070) (126,157) 30.1% Building Department (7) 795,913 636,483 504,899 355,650 (465,740) 394,809 -2L8% Bonds 338,906 1,409,493 1,541,577 1,020,4II (1,019,579) 1,542,409 0.1% Stormwater Utility Revenue Bonds 85,876 144,635 182,932 439,999 (439,911) 183,020 0.0% CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET Enterprise Funds FUND BALANCE COMPARISON AND PROJECTED CHANGES The City of Sebastian uses fund accounting to track revenues and expenditures. Fund Balance represents the equity (assets minus liabilities) of each fund. Exhibit S -4 compares the actual fund balance and projected fund balance change for each individual fund. Fund Name Special Revenue Funds Debt Service Funds Capital Project Funds Balance Balance 9/30/2008 9/30/2009 Actual Actual Exhibit S -4 Balance 9/30/2010 Estimated Change in Fund Balance (1) Projected Projected Projected Balance Sources Uses 9/30/2011 Percentage Change from Prior Year General Fund (2) 1 5,534,856L1 5,051,894 1 5,068,245 10,454,340 1 (10,454,340)1 5,068,245 1, 0.0 %I Local Option Gas Tax Discretionary Sales Tai (3) Recreation ;Impact Fee (4) Stormwater Utility Fee Fund Law Enforcement Forfeiture Fund. Riverfront CRA 226,517 1,404,945 1,033,393 1,112,003 51,947 82,579 958,676 1,087,353 887,481 57,859' 984,638 115,114! 431,597 601,040 52,609 676,714 623,521: 2,349,593 30,791 10,250 (689,463) (2,164,057) (475,000) (1,138,977) (410,727) 49,172 617,133 409,098 365.263 62,859. 566,369 57.3% 43.0% 52.1% 49.2% 19.5% 16.3% Unreserved fund balance only, as defined in the Glossary within the Schedules section. (1) General Fund fund balance is projected to stay the same based on adopting a final millage of 3.3456, which is the same millage as the prior year. (2) Local Option Gas Tax projected fund balance declines because of reductions in annual revenue below the commitments to debt service and the transfer to General Fund. (3) Discretionary Sales Tax projected fund balance slightly increases in FY 2011 primarily due to the need to accumulate funds for future projects scheduled in the Capital Improvements program. (4) Recreation Impact Fee Fund projected fund balance decreases in FY 2011 due to the scheduled improvements. (5) Stormwater Utility Fee Fund decreases because of commitments for debt service and swale maintenance, as well as the purchase of excavation equipment. (6) Riverfront CRA Fund decreases because of budgeted capital projects. (7) Golf Course Fund shows a reduction in the negative fund balance, as a result of the final maturity of the bond issue. (8) Airport Fund shows an increase in the negative fund balance due to increased budgets for the cost of electricity and insurance. (9) Building Department Fund Balance continues to decline due to the decline in permits being issued. 16 CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET DISCRETIONARY SALES TAX FUND EXPENDITURES Code: 130051 1 '?7 Amended FY 10/11 Account FY 06/07 FY 07/08 FY 08/09 FY 09 /10 FY 09/10 Adopted Number Description Actual Actual Actual Budget Projected Budget NON OPERATING 909101 Interfund Trfr to 001 GF 374,432 0 0 0 0 0 909123 InterfundTrfr to230- Series 2003 DSF 1,033,206 1,164,036 2,251,783 1,146,847 1,146,847 997,557 909131 Tr& to Capital Projects Fund 310 276,951. 525,709 361,786 385,000 199,534 376,500 909132 Trfr to CIP Fund 320 (596) (32,788) 0 0 0 0 909133 Trfr to Transp Irnpr Fund 330 407,501 581,251 98,159 467,498 467,498 0 909136 Trfr to Stormwater'Impr Fund 363 653,415 1,318,444 67,641 1,364,502 1,058,750 500,000 909145 Trfr to Fund 455 AP 0 0 0 0 0 290,000 909990 Unappropriated 410,193 0 0 0 0 185,536 TOTAL NON- OPERATING 3,155,102 3,556,652 2,779,369 3,363,847 2,872,629 2,349,593 TOTAL DISCRETIONARY SALES TAX 3,155,102 3,556,652 2,779,369 3,363,847 2,872,629 2,349,593 CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET DISCRETIONARY SALES TAX FUND EXPENDITURES Code: 130051 1 '?7 CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET CAPITAL IMPROVEMENT FUND SOURCES AND USES OF FUNDS FOR FISCAL. YEAR 2010 2011 Riverfront CRA 7% Culture and Recreation 15% USES OF FUNDS Physical General Environment Government 22% 9 140 Public Safety 9 Transpo{#ation 45% CITY OF SEBASTIAN FLORIDA 2010/2011 ANNUAL BUDGE CAPITAL IMPROVEMENT FUND REVENUES BY SOURCE Stormwater Fund Recreation Impact Fee Fund Discretionaiy Sales Tax Fund Riverfront GRA Grants/Bank Notes Total Capital Improvement Fund Revenues General Government Public Safety Transportation Culture and Recreation Physical Environment 141 200,000 475,000 1,166,500 230,000 1,160,000 3 9 231 9 500 CAPITAL IMPROVEMENT FUND EXPENDITURES BY TYPE 300,000 276,500 1,480,000 475,000 700,000 Total Capital Improvement Fund Expenditures 3,231,500 CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET CAPITAL IMPROVEMENT PROGRAM BY PROJECT AND FUNDING SOURCE FISCAL YEAR 2010/2011 Police Department Police Vehicle Replacement 276,500 Management Information Systems Munis Upgrade 25,000 MIS Broadcasting Equipment 75,000 Parks Recreation Barber Street Field Expansion 125,000 Lift Station Riverview Park 100,000 Bark Park Amenities 75,000 Riverview Park Pavilion 50,000 Riverview Park Irrigation/Fountains 25,000 Riverview Park Street Parking 100,000 Stormwater Excavation Equipment 1/4 Round Swale Rehab 450,000 Stormwater Master Plan, 50,000 Riverfront CRA Parking Study Waterfront Property Renovations Airport Aircraft Maintenance Facility Total FY 2010/2011 Recreation Impact Grants/ Riverfront. Stormwater DST Fees Bank Note CRA Fund Total 290,000 1d9 1,160,000 30,000 200,000 276,500 25,000 75,000 125,000 100,000 75,000 50,000 25,000 100,000 200,000 200,000 450,010 50,000. 30,000 200,000 1,450,000 1,166,500 475.000 1,160,000 230,000 200,000 3,231,500 Barber Street Field Expansion Project Description; Recreation. Impact Fees Improvements to expand the north football =field from 80 yardsto a,. regulation size field and to adjusta the crown to •Ilhe,proper levels. CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET Project Name: Funding Source: Justification: Project Costs: FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 $276,500 $395,000 $395,000 $450,000 $395,000 Operating Impact: $0 Project Name: Funding Source: Iustification: Project Costs: FY 10-11 FY 11 -12 $25,000 $0 Operating Impact: $0 Project Name: Funding Source: Justification: Project Costs: Project Name: Funding Source: Justification: Project Costs: FY 10-11 $125,000 Operating Impact: $0 Police: Patrol Vehicles Discretionary Tax Project Description: 1 7 Police Vehicles AO/11 Rep lace'7 older Iiighmileage high ma intenance vehic 11!'12 R eplace 1`0- older high;m high maintenance vehic 12/13 Re IO 1.. leage; liigh,ma i n tenance ve1i Iles: 13/ 14 Replace 10 h h rri ileage, high:maintenance velnclesl !,Police Boat/trazle 14/15 Replace 1Q zl�er hi h mileage high n ain x e uance. veh'icl'es: FY 12 -13 $0 $o $o $0 FY 13.14 FY 14 -15 $0 $0 $o $0 Project FY 15 -16 Total $395,000 $2,306,500 $0i Munis'•Tpgr"ade Discretionary Sales Tax Project Description: 10/11- Mullis Operating System Upgrade. Additional hardware and software ,is required software used by the City. to handle a ndor mandated upgrade to the frnancial FY 15-16 $0 go $o Project Total $25,000 $o NUS 13roadcastng.Etjuiptrrent'! Discretionary Sales Tax Project Description: 10 /11- Purchase of Broadcasting Equipment/Soflw are. Additional hardware /software is required to enhance the broadcasting of meetings via Channe FY 10 -11 FY 11 -12 FY 12 -13 $75,000 $0 $0 Operating Impact: $0 $0 FY 11 -12 $0 $0 FY 12 -13 $o $0 $0 FY 13 -14 FY 14 -15 FY 15 -16 $o- $o $o 143 $0 $0 $0 $0 $0' Project Total $75,000 $0 This project is desirable to expand the fields at the Barber Street Sports. Complex. Project FY 13 -14 FY 14 -15 FY 15 -16 Total $0 $0 $0 $125,000 $0 $0 SUMMARY List of Protects General Government Munis Upgrade MIS Broadcasting Equipment Police Department Police Vehicle Replacement Parking .I'ot Expansion Roads and Special Projects Street Repaving Schumann Barber Intersection Sidewalk/Bikepath Construction 512 Median Landscaping Parks Recreation Barber Street Field Lighting Barber Street Field Expansion Riverview Park Pavilion Bark Park Amenities Lift Station Riverview Park New Park Facilities 275,000 275,000 125,000 125,000 50,000 50,000 75,000 75,000 100,000 100,000 50,000 50,000 50,000 150,000 Riverview Park Irrigation /Fountains 25,000 25,000 Riverview Park Street Parking 100,000 100,000 Starmwater Excavation Equipment 200,000 200,000 1/4 Round Swale Rehab 450,000 500,000 500,000 500,000 500,000 500,000 2,950,000 Stonnwater Master Plan 50,000 50,000 Riverfront Community Redevelopment Larking Study 30,000 30,000 Waterfront Property Renovations 200,000 200,000 Parking Improvement Project 650,000 275,000 925,000 Golf Course New Clubhouse/Tee Box Improvements 2,500,000 2,500,000 Airport Aircraft Maintenance Facility 1,450,000 1,450,000 Master Plan Update 300,000 300,000 Main Street Access Road 1,200,000 1,200,000 Taxiway Construction Lights 3,200,000 3,200,000 Construct Hangers 2,500,000 2,500,000 Construct Access Road 800,000 800,000 Total CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2011 -16 FY 2010 FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014.15 FY 2015 -16 25,000 25,000 75,000 75,000 276,500 275,000 300,000 300,000 300,000 300,000 1,751,500 50,000 50,000 50,000 100,000 150,000 200,000 500,000 1,500,000 1,500,000 150,000 150,000 150,000 150,000 150,000 750,000 500,000 500,000 3;231,500 2.250.000 2,250.000 5.075,000 3,600,000 5,950,000 22;356,500 1 72 Total umm Grouped. by Department Management Information Police .Depattalent Public Works Department Roads and Special Projects Parks Recreation Stormwater Riverfront CRA Golf Course Airport Total by Departments "Grouped by Function General Government Public Safety Transportation Parks Recreation Physical Environment Total by Functions Grouped by Funding Source DST LOOT Recreation Impact Fees Airport Operating Revenues Grants/Bank Notes Riverfront CRA Stormwater Fund Total Funding Sources CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2011 -16 FY 2010 -11 100,000 276,500 475,000 700,000 230,000 1,450,000 300,000 276,500 1,480,000 475,000 700,000 1,166,500 475,000 1,160,000. 230,000 200,000 FY 2011 -12 325,000 150,000 325,000 500,000 650,000 300,000 325,000 1,100,000 325,000 500,000 1,250,000 50,000 7,500 292,500 650,000 FY 2012 13 FY 2013 14 FY 2014 -15 FY 2015 -16 300,000 300,000 173 200,000 50,000 500,000 1,200,000 5 1,190,000 50,000 50,000 960,000 750,000 50,000 500,000 275,000 3,200,000 50,000 50,000 1,450,000 100,000 50,000 80,000 3,120,000 275,000 100,000 300,000 300,000 1,801,500 300,000 500,000 2,500,000 3;231 ,500 2,250,000' 2;250,000`.$ 5,075,000 3, 600, 000 „w >$,5,95(),000, ,500, 300,000 300,000 I,400,000 4,225,000 2,800,000 2,650,000 13,655,000 2,500,000 3,400,000 500,000 3,200,000 500,000 500,000 500,000 300,000 300,000 300,000 1,801,500 $.3,231,500: $.2,250,000a $2;250,00 5,07.5,000 3,600,000 5,950;0.00 :S22,356,506 1,450,000 150,000 2,000,000 1,850,000 3,250,000 900,000 500,000 3,200,000 1,155,000 2,500,000 2,500,000 800,000 9,450,000 2,610,000 200,000 3,140,000 Total 9,116,500 500,000 625,000 87,500 10,672,500 1,155,000 200,000 $3 231,500: 2,250,000'= ;250,000„ "'5,075,000:: "3,600,000 5,950,000.' ;$22,356;500; CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2011 -16 FISCAL YEAR 2010/2011 Police Department Police Vehicle Replacement 276,500 Management Information Systems Munis Upgrade 25,000 MIS Broadcasting Equipment 75,000 Parks Recreation Barber Street Field Expansion 125,000 Lift Station Riverview Park 100,000 Bark Park Amenities 75,000 Riverview Park Pavilion 50,000 Riverview Park Irrigation/Fountains 25,000 Riverview Park Street Parking 1 oo,000 Stormwater Excavation Equipment 1/4 Ro and Swale Rehab Stormwater Master Plan RiverfrontCRA Parking Study Waterfront Property Renovations Airport Aircraft Maintenance Facility Total FY 2010/2011 Local Recreation Option Impact Grants/ Riverfront Stormwater Gas Tax DST Fees Airport Bank Note CRA Fund Total 450,000 50,000 290,000 1 74 1,160,000 30,000 200,000 276,500 25,000 75,000 125,000 100,000 75,000 50,000 25,000 100,000 200,000 200,000 450,000 50,000 30,000 200,000 1,450,000 1,166,500 475,000 1,160,000 230,000 200,000 3,231,500 FISCAL YEAR 2015/2016 Police Department Police, Vehicle Replacement Roads and Special Projects Street Repaving. Schumann Barber Intersection Sidewalk/Bikepaths Construction Stormwater 1/4 Round Swale Rehab Golf Course New Clubhouse/Tee Box Improvements Airport Construct Access Road Total FY 2015/2016 Grand Total. CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2011 -16 Local Recreation Option Impact Grants/ Riverfront Stormwater Gas Tax DST Fees Airport Bank Note CRA Fund Total 300,000 200,000 1,500,000 150,000 500,000 160,000 179 2,500,000 640,000 300,000 200,000 S 1,500,000 150,000 500,000 2,500,000 800,000 200,000 2,610,000 e 3,140,000. 5,950,000 9,116,500 625,000 87,500 10;672,500 1.155,000' 200;000 :22,356,500`. Riverview Park"Pavilion Project Description: Recre Fe es insta a large p a vi lion on the east side of Indian. River D ri by the twin piers. B arber Street Field Expansion on Project Descripti: Recreation fin Fees lmprov.ements to expand the north football field firoxn 80".yards to a regulation size field and to adjust the crown to the proper leuels. 512 MedraizLandscaping Project Description: Discretionary Sales Tax Improvements to improve the appearance of this major entryway to the City. Irrigation and landscaping will be added. Project Name: Funding Source: Justification: Project Costs: FY 10 -11 Project Name: Funding Source: Justification: Project Costs: Operating. Impact Project Name: Funding Source: Justification: Project Costs: Operating Impact: 50 Project Name: Funding Source: Justification: Project Costs: FY 10-11 $50,000. Operating Impact: $0 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2011 -16 CAPITAL "IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM so Impact $0 FY 10.11 $0 FY 10 -1' 1_ $1 25,000 PUBLIC WORKS DEPARTMENT [This project is desirable to enhance the view of those entering the City. FY 11 -12 FY 12 -13 FY 13 -14 $0 $0 $500,000 $0 $0 Barbee Street'Fieid Lighting Discretionary Sales Tax Project Description: Remove and Replace: out li with new ones. 'These are the oldest Iights in the city and need to be replaced with new energy efficient lighting. FY 11 -12 $2 ?5,000 $1500 FY 11 -12 $0 $0 FY 11 -12 $0 FY 12-13 $o $0 Project FY 13 -14 FY 14-15 FY 15-16 Total $0 $0 $0 $275,000 $1,500 $1,500 [This projectis desirable to expand the fields at;the Barber S eet Sports Complex. FY 12 -13 FY 13-14 $0 $0 FY 14-15 FY 15 -16 $0 $0 $0 $1,500 FY 15 -16 so $1,500: s 0`` Project Total $500,000 $7,500 Project Total $125,000 $0 $0 $0 $0' $0 his will enhance the.Riverfront district and allow additional rent .ls far igslparties, FY 12 -13 $0 $0 $0 $0 FY 13 -14 FY 14 -15 $0 $0 1 S2') FY 15 -16 $0° $0 $0 Project Total $50,000 $0 CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET Grouped by Department Management Information Police Department Public Works Department Roads and Special Projects Parks Recreation Stormwater Riverfront CRA Golf Course Airport Total by Departments SCHEDULE FIVE SIX YEAR CAPITAL OUTLAY SCHEDULE SUMMARY FY 2010 -11 FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 FY 2015 -16 Total 100,000 276,500 325,000 150,000 200,000 750,000 475,000 325,000 50,000 50,000 700,000 500,000 500,000 500,000 230,000 650,000 275,000 1,450,000 300,000 1,200,000 3,200,000 3,231,500 2,250,000 2,250,000 5,075,000 3,600,000 5,950,000 $22,356,500 19h 100,000 300,000 300,000 300,000 300,000 1,801,500 300,000 1,850,000 3,250,000 900,000 3,200,000 1,155,000 2,500,000 9,450,000 500,000 500,000 2,500,000 800,000 2,500,000 CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL .BUDGET SCHEDULE SIX SIX YEAR SCHEDULE OF CAPITAL OUTLAY REQUESTS List of Protects FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY2014-15 FY2015-16 Total General Government Munis Upgrade 25,000 25,000 MIS Broadcasting Equipment 75,000 75,000 Police Department Police Vehicle Replacement 276,500 275,000 300,000 300,000 300,000 300,000 1,751,500 Parking Lot Expansion 50,000 Roads and Special Projects Street Repaving 50,000 100,000 150,000 200,000 500,000 Schumann Barber Intersection 1,500,000 1,500,000 Sidewalk/Bikepath Construction 150,000 150,000 150,000 150,000 150,000 750,000 512 Median Landscaping 500,000 500,000 Parks Recreation Bather Street Field Lighting 275,000 275,000 Barber Street Field Expansion 125,000 125,000 Riverview Park Pavilion 50,000 50,000 Bark Park Amenities 75,000 75,000 Lift Station Riverview Park 100,000 100,000 New Park F'acilities 50,000 50,000 50,000 150,000 Riverview Park Irrigation/Fountains 25,000 25,000 Riverview Park Street Parking 100,000 100,000 Stormwater Excavation Equipment 200,000 200,000 114 Round Swale Rehab 450,000 500,000 500,000 500,000 500,000 500,000 2,950,000 Stormwater Master Plan 50,000 50,000 Rivedront Community Redevelopment Parking Study 30,000 30,000 Waterfront Property Renovations 200,000 200,000 Patldng Improvement Project 650,000 275,000 925,000 Golf Course New Clubhouse/Tee Box Improvements Airport Aircraft Maintenance Facility 1,450,000 Master Plan Update 300,000 Main Street Access Road 1,200,000 Taxiway Construction Ligbts Construct Hangers Construct Access Road Total 197 3,200,000 2,500,000 2,500,000 800,000 50,000 2,500,000 1,450,000 300,000 1,200,000 3,200,000 2,500,000 800,000 3231,500 2,250.000 2,250,000 5.075,000 3.600,000 5,950,000 22,356.500 CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET SCHEDULE EIGHT DISCRETIONARY SALES TAX FUND (DST) PROJECTED BALANCES FISCAL YEARS 2011-2016 FY 08 -09 FY 09-10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14-15 FY 15 -16 DST Revenue 2,328,648 2,325,000 2,325,000 2,406,375 2,490,598 2,577,769 2,667,991 2.761,371 Principal from $285,000 Airport Advance 0 0 0 0 0 600 624 624 Interest from $285,000 Airport Advance 8,550 8,550 8,550 8,550 8,550 11,400 11,376 11,376 Interest from $290,000 Airport Advance 0 0 0 8,700 8,700 8,700 8,700 8,700 Interest from $240,000 Airport Advance 0 0 0 0 0 7,200 7,200 7,200 Interest from $660,000 Airport Advance 0 0 0 0 0 0 0 19,800 Investmentlncome (4,098) 12,000 16,044 17,919 20,321 24,189 26,545 28,173 DST PROJECT REVENUE 2,333,100 2,345,550 2,349,594 2,441,544 2,528,169 2,629,858 2,722,436 2,837,244 City Hall Debt (Retires 2018) 2,251,783 Police Cars 361,786 Potomac Road Crossing 21,650 Easy Street 98,159 1/4 Round Swale Improvement 45,991 TOTAL FY 09 2,779,369 Return on Blossom Ditch (305,752) Potomac Road Crossing 103,350 George Street 82,213 City Hall Debt (Retires 2018) 1,1.46,847 Police Cars 199,534 Gateway Project 250,000 Poweriine Road 217,498 1/4 Round Swale improvement 1,178,939 TOTAL FY 10 2;872,629 City Hall Debt (Retires 2018) 997,557 Police Cars 276.500 MUNIS Upgrade 25,000 MIS Equipment for Broadcasting 75,000 Stormwater Master Plan 50,000 1/4 Round Swale Improvement 450,000 Airport Advance for Grant Matching 290,000 TOTAL FY 11 2,164,057 City Hail Debt (Retires 2018) 997,394 Police Cars 275,000 Police Parking Lot Expansion 50,000 Barber Street Field Lighting 275,000 Sidewalk/Bikepath Construction 150,000 1/4 Round Swale Improvement 500,000 TOTAL FY •12 2,247,394 City Hall Debt (Retires 2018) 994,621 Police Cars 300,000 Sidewalk/Bikepath Construction 150,000 1/4 Round Swale improvement 500,000 Airport Advance for Grant Matching 240,000 TOTAL FY 13 2,184,621 City Hall Debt (Retires 2018) 995,116 Police Cars /Boat 300,000 512 Median Landscaping 500,000 Sidewalk/Bikepath Construction 150,000. 1/4 Round Swale Improvement 500,000 TOTAL FY 14 2,445,116 City Hall Debt (Retires 2018) 995,944 Police Cars 300,000 Sidewalk/Bikepath Construction 150,000 1/4 Round Swale Improvement. 500,000 Airport Advance for Grant Matching 660,000 TOTAL FY 15 2,605,944 City' Hall Debt (Retires 2018) Police Cars Sidewalk/Bikepath Construction Schumann 8 Barber intersection 1/4 Round Swale Improvement TOTAL FY 16 199 1,013,962 300.000 150,000 1,500,000 500,000 3,463,962 BEGINNING FUND BALANCE 1,404,945 958,676 431,597 617,133 811,284 1,154,832 1,339,574 1,456,066 BUDGET RESERVE 10% OF EXPENSES 277,937 287,263 216,406 224,739 218,462 244,512 260,594 .346,396 RESERVE FOR ADVANCE TO AIRPORT 285,000 285,000 285,000 276,300 276,800 276,300 267,600 267,800 UNRESTRICTED RESERVEBALANCE 842,008 386,413 (69,809) 116,094 316,522 634,020 811,380 842,070 TOTAL REVENUES 2,333,100 2,345,550 2.349,594 2,441,544 2,528,169 2,629,858 2,722,436 2,837,244 EXPENDITURES +DEBT +TRANSFERS 2,779,369 2,872,629 2,164,057 2,247,394 2,184,621 2,445,116 2,605,944 3,463,962 ENDING FUND BALANCE 395,739 (140,666) 115,728 310,245 660,070 816,762 927,872 215,351