HomeMy WebLinkAbout2002 - Level of ServiceLEVEL OF SERVICE
COST AND REVENUE ASSUMPTIONS FOR
PROTOTYPE LAND USE FISCAL ANALYSIS
Prepared for:
City of Sebastian, Florida
March 29, 2002
Prepared by
Tischler Associates, Inc.
Fiscal, Economic, and Planning Consultants
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
I. BACKGROUND 2
II. SUPPORTING DATA 3
A. POPULATION ESTIMATE 3
B. HOUSING UNITS 4
C. PERSONS PER HOUSEHOLD 4
D. EMPLOYMENT 5
E. BUILDING AREA PER EMPLOYEE 6
F. AVERAGE DAILY VEHICLE TRIPS 7
G. CALLS FOR SERVICE 9
III. LAND USE PROTOTYPES 10
A. RESIDENTIAL PROTOTYPES 10
B. NONRESIDENTIAL PROTOTYPES 12
IV. GENERAL FUND PROJECTION METHODOLOGIES 13
A. GENERAL FUND REVENUES 13
1. Taxes 13
2. Licenses and Permits 16
3. Intergovernmental Revenue 18
4. General Government Charges For Service 18
5. Fines and Forfeits 20
6. Miscellaneous Revenue 21
7. Interfund Transfers 21
8. Other Financing Sources 22
B. GENERAL FUND EXPENDITURES 22
1. City Council 23
2. City Manager 24
3. City Clerk 25
4. City Attorney 25
5. Finance Department 26
6. Human Resources 27
7. Police 28
8. Engineering 34
9. Public Works 35
10. Growth Management 37
11. Building Department 38
12. General Fund -Non Departmental 38
V. SPECIAL REVENUE FUNDS PROJECTION METHODOLOGY 42
A. LOCAL OPTION GAS TAX 42
B. DISCRETIONARY SALES TAX 43
C. RIVERFRONT REDEVELOPMENT FUND 43
D. RECREATION IMPACT FEE FUND 44
E. LAW ENFORCEMENT FORFEITURE FUND 44
VI. DEBT SERVICE FUND PROJECTION METHODOLOGY 44
VII. CAPITAL PROJECTS FUND PROJECTION METHODOLOGY 44
1
Tischler Associates, Inc.
P IA
TISCHLER
ASSOCIATES, INC.
4701 Sangamore Road
Suite N210
Bethesda, MD 20816
(301) 320 -6900
Fax: (301) 320 -4860
80 Annandale Road
Pasadena, CA 91105 -1404
(818) 790-6170
Fax: (818) 790 -6235
(800) 424-4318
tisch le rassociates.com
Fiscal Impact Analysis
Capital Improvements Programs
Impact Fee Systems
Growth Policy Planning
Economic and Market Analysis
Fiscal and Economic Software
tailored for each community
I. BACKGROUND
Tischler and Associates, Inc, (TA) is under contract with the City of Sebastian to
conduct a prototype fiscal impact analysis for new residential and nonresidential
development. In a prototype analysis, a "snapshot" approach is used that determines the
costs and revenues for various land use prototypes in order to understand the impacts
each land use has independently on the City's budget. Limitations to this approach are
the reliance on average costing and averaging of one -time capital costs. The net fiscal
impacts for the residential and nonresidential prototypes are determined by subtracting
costs necessary to serve each land use from the revenues generated by each land use.
This document reflects cost and revenue factors that will be used. These costs and
revenue factors have been determined based on the FY2001 -2002 budget and current
levels of service. To derive an accurate assessment of costs, revenues, and service
levels, TA interviewed department staff and reviewed the current budget and other
financial and socio- economic data. This document describes the results of this research
and summarizes the methodology and supporting rationale that will be used to
determine the cost and revenue impacts for each of the prototypes.
In general, an average cost approach is used by taking the current budget numbers and
dividing them by the current population (and/or employment) in the City, or in the case
of Public Works and Public Safety costs, average vehicle trips and calls for service are
used. This enables the current level of service to be determined and applied to new
growth. Some costs and revenues are fixed. For example, new growth, in some cases,
will not require an additional department director. These fixed costs and revenues are
explained in the report.
The data contained in this document will be used to calculate the fiscal results for nine
land uses (6 residential land uses, 3 nonresidential land uses). Once the fiscal results
are calculated, a final report will be issued summarizing the results.
Supporting data used in the study is outlined in Section II. The residential and
nonresidential prototypes that are to be evaluated are described in Section III below.
The General Fund cost and revenue projection methodologies and rationale are
discussed in Part IV. Cost and revenue projection methodologies for Special Revenue
Funds are discussed in Part V. Debt Service Fund and Capital Project Fund
methodologies are discussed in Parts VI and VII respectively.
2
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
II. SUPPORTING DATA
This section summarizes the current population, number of housing units, persons per household, and
employment in Sebastian. These values are used to determine the residential /transient cost and revenue
factors summarized in the sections below.
A. Population Estimate
The estimated population at the beginning of 2002 is 17,816. This is based on population data from the
University of Florida Bureau of Business and Economic Research (through 4/1/01), building permit
activity from April 2001 to December 2001, and persons per household data from the 2000 U.S. Census.
Because Sebastian is a summer vacation destination, TA has estimated a seasonal population component.
To estimate the seasonal population associated with housing units, TA utilized persons per household
data from the 2000 Census (discussed further below) for different housing types and the number of
housing units classified for "seasonal, recreational, or occasional use Total seasonal population in
housing units is estimated at 448. Using the 2000 Census data most likely understates this population
component given the Census counts were conducted before the peak summer vacation season. However,
since reliable alternative household size estimates do not exist, TA recommends using the 2000 Census
data.
Population Estimate January 1, 2002
City of Sebastian, Florida
Population Estimate 4/1/01 (1) 16,796
Residential Building Permits Issued 4/1/01 to 12/31/01 (2) 251
Residential Vacancy Rate (3) 3.5%
Estimtaed Occupied Housing Units 242
Persons Per Household (4) 2.36
Estimated Population in New Housing Units
Estimated Year -round Population 1/1/02
Seasonal Homes (4)
Persons Per Hoi sehold (4)
(1) University of Florida Bureau of Economic and Businees Research.
(2) City of Sebastian Department of Growth Management.
(3) 2000 US Census vacancy rate adjusted for seasonal housing units.
(4) 2000 U.S. Census.
3
572
17,368
190
2.36
Estimated Seasonal Population 448
Estimated Total Population 17,816
Tischler Associates, Inc.
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
B. Housing Units
The total number of housing units as in the City of Sebastian is estimated at 7,549. This estimate is
based on dividing the estimated January 1, 2002 population of 17,816 by 2.36 persons per household.
This estimate is used in conjunction with data on the percentage of different types of housing from the
1990 Census to determine the number of housing units by type (data from the 2000 Census has not yet
been released).
The 1990 Census data indicates the following mix of types of housing units in Sebastian: single family,
74 townhouse 1.2 multi family condominium .1%; multi family rental 3.6 other housing types
21.2 TA applied these percentages to the estimated 7,549 total housing units to estimate the number
of these types of housing units as of January 1, 2002.
Housing Unit Estimate January 1, 2002
City of Sebastian, Florida
Estimated Year Round Housing Units (1)
Seasonal Housing Units (2)
Estimated Total Housing Units 7,549
Number of Households by Prototype
Hsehld
Hsehlds Mix (3)
Single Family 5,589 74.0%
Townhouse 87 1.2%
Multi- family Condominium 5 0.1%
Multi- family Rental 7 0.1
Other 1,860 24.6%
Total Housing Units 7,549 100.0%
(1) Estimated Year Round Population divided by Persons Per Household from
2000 U.S. Census.
(2) 2000 U.S. Census
(3) 1990 U.S. Census.
This data will be used in determining persons per household sizes for the various residential prototypes in
the following section.
C. Persons per Household
Household size is an important demographic factor that helps account for variations in service demand by
type of housing. The best data available to make this differentiation is the US Census STF1A dataset;
however, at the time of this study the dataset from the 2000 Census had not been released. In 1990,
Sebastian had 4,144 occupied housing units and the blended, or weighted average, household size for all
housing types was 2.46 persons per household (see table below). The summary data currently available
from the 2000 Census indicates an average household size of 2.36 persons per household.
4
7,359
190
Mohler Associates, Inc.
Owner- Occupied
Persons Hsehlds
PPH
Renter Occupied
Persons Hsehlds
PPH
Combined
Persons Hsehlds
PPH
7,440
3,068
2.43
1,619
514
3.15
9,059
3,582
2.53
24
13
1.85
103
38
2.71
127
51
2.49
12
5
2.40
223
89
2.51
235
94
2.50
9
3
3.00
61
29
2.10
70
32
2.19
72
40
1.80
40
26
1.54
112
66
1.70
4
3
1.33
6
4
1.50
10
7
1.43
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
0
0
0.00
466
259
1.80
53
28
1.89
519
287
1.81
50
16
3.13
23
9
2.56
73
25
2.92
8,077
3,407
2.37
2,128
737
2.89
10,205
4,144
2.46
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
Using the household mix from the 1990 Census, average persons per household from the 2000 Census
and January 1, 2002 estimates for the number of housing units and population, TA has estimated the
number and size of housing units for the five prototype residential categories. Since three of the five
prototype categories involve single family detached units (single family high value, single family
medium value, single family low value), persons per household data from this category will be used for
these three prototypes. Persons per household estimates for 2002 were determined by changing the
household sizes by type of unit in 1990 by the percentage change in the overall occupied housing unit
size in 2000. The change in the overall number of persons per household was a decrease from 2.46
persons per household in 1990 to 2.36 persons per households in 2000 4.1 For example, the
Persons Per Household by Type of Unit
City of Sebastian, Florida
Units in
Structure
1- Detached
1- Attached
Two
3 -4
5 -9
10 -19
20 -49
50 or more
Mobile Home
Other
Total
Source: 1990 US Census data from STF1A.
Persons Per Household by Type in 1990
Estimated Persons Per Household by Type January 1, 2002
Persons Hsehlds PPH Hhld Mix
Single Family Detached 7,440 3,068 2.43 74.0%
Townhouse 93 48 1.94 1.2%
Multi family Condominium 4 3 1.33 0.1%
Multi family Rental 6 4 1.50 0.1%
Other 2,662 1,021 2.61 24.6%
TOTAL 10,205 4,144 2.46 100%
Persons Hsehlds PPH Hhld Mix
Single Family Detached 12,989 5,589 2.32 74.0%
Townhouse 162 87 1.86 1.2%
Multi- family Condominium 7 5 1.28 0.1%
Multi family Rental 10 7 1.44 0.1%
Other 4,647 1,860 2.50 24.6%
TOTAL 17,816 7,549 2.36 100%
estimated number of persons per household in single family detached units on January 1, 2002 was 2.32
persons per household compared to 2.43 in 1990.
D. Employment
The table below summarizes the number of jobs as of January 1, 2002 for each major category of
nonresidential development in Sebastian. Employment in the City is estimated at 3,685. Square feet per
employee multipliers (discussed further below) have been used to estimate nonresidential floor area. Job
estimates are from data published by Claritas, Inc., a private firm specializing in demographic and market
5
Tischler Associates, Inc.
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
data. At the beginning of 2002, Sebastian has an estimated 1,068,000 square feet of nonresidential
development.
Nonresidential Floor Area Estimate
City of Sebastian, Florida
Retail/Commercial
Retail Trade 1,333
Personal Services 94
Entertainment /Rec Services 147
Institutional
Other Government
Other*
Working at Home /Other 44
Source: Claritas, Inc.
E. Building Area per Employee
2001 Square Feet Nonresidential Floor Area
Jobs* Pct Per Employee (estimated sq ft 1/1/2002)
Subtotal 1,574 43.2% 400 630,000
Office
Finance /Ins. /Real Estate 159
Business /Repair Services 101
Professional/ Health/ Educ 696
Subtotal 956 26.3% 247 236,000
536
Subtotal 536 14.7% 173 93,000
Industrial/Flex
Manufacturing 138
Wholesale Trade 26
Transp/ Com/ Util 67
Subtotal 231 6.3%
TOTAL 3,685
344 9.4%
6
550 76,000
480 12,000
317 21,000
472 109,000
0
0
Total at Nonresidential Locations 3,641 100.0% 293 1,068,000
The square feet per employee assumptions are shown for each nonresidential prototype in the table
below. To convert employment projections to gross floor area of nonresidential development, TA will
use average square feet per employee multipliers. The multipliers shown in the table below are derived
from national data published by the Institute of Transportation Engineers (ITE) and the Urban Land
Institute (ULI). These factors are used to convert per employee costs into costs per thousand square feet
(KSF) of nonresidential floor area. In the City of Sebastian, a general office building of approximately
25,000 square feet is a suitable prototype for future office development. This size office building has an
average of 247 square feet per employee. For retail jobs, a prototype development in Sebastian is a
shopping center of approximately 100,000 square feet. A commercial development of this size will have
approximately 400 square feet per employee. For jobs in the industrial /flex category, it is assumed there
is an average of 480 square feet per employee.
Tischler Associates, Inc.
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
Employee and Building Area Ratios
City of Sebastian, Florida
Land Use (ITE code)
Commercial Shopping Ctr (820)
50K gross leasable area
100K gross leasable area
200K gross leasable area
400K gross leasable area
Big Box Retail (815)
Restaurant (832)
General Office (710)
50K gross floor area
100K gross floor area
Institutional
Industrial/Flex
Warehousing (150)
Lodging (per Room)
Motel (310)
Hotel (320)
F. Average Daily Vehicle Trips
Wkdy Trip Ends Wkdy Trip Ends Emp Per Sq Ft
Per 1,000 Sq Ft* Per Employee* 1,000 Sq Ft Per Emp
7
87.31
68.17
15.59
13.27
4.96
na
na
4.11
3.72
3.89
2.86 350
2.50 4001
53.22 na 2.22 450
41.56 na 2.00 500
56.63 28.84 1.96 509
89.95 na 5.00 200
25K gross floor area
18.31 4.53 4.04 2471
3.79 264
3.57 280
1 Government Office Building (730) 68.93
11.95
5.77 1731
Business Park (770)
12.76
4.04
3.16
317
Industrial Park (130)
6.96
3.34 2.08
480
Manufacturing (140)
3.82
2.10 1.82
550
1.28 784
8.92 14.34 0.62 1,608
9.11 12.81 0.71 1,406
Trip Generation, Institute of Transportation Engineers, 1997.
Square feet per employee calculated from trip rates except for Shopping Center data, which are
derived from Development Handbook and Dollars and Cents of Shopping Centers, published
by the Urban Land Institute.
According to ITE, a Business Park is a group of flex -type buildings served by a common roadway s
The tenant space includes a variety of uses with an average mix of 20 -30% office /commercial and
70 -80% industrial /warehousing.
The table below provides a summary of the vehicle trip calculations used in this analysis. This data will
be used for determining the average cost per trip of Public Works Road and Drainage for the various
prototype land uses. As the table indicates, there is an average of 50,943 vehicle trips generated by
existing development in Sebastian on an average weekday. Residential development generates 31,513
vehicle trips compared to 19,430 vehicle trips generated by nonresidential development.
Average Weekday Vehicle Trip Ends are from the reference book, Trip Generation, 6TH Edition,
published by the Institute of Transportation Engineers (ITE), in 1997. A "trip end" represents a vehicle
either entering or exiting a development (as if a traffic counter were placed across a driveway). Trip
rates have been adjusted to avoid over estimating the number of actual trips because one vehicle trip is
counted in the trip rates of both the origination and destination points. A simple factor of 50% has been
applied to the Residential, Office and Industrial categories. The Commercial/Retail category has a trip
factor of less than
Tischler Associates, Inc.
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
50% because this type of development attracts vehicles as they pass -by on arterial and collector roads.
For example, when someone stops at a convenience store on their way home from work, the convenience
store is not their primary destination. The ITE Manual indicates that on average 37% of the vehicles
entering shopping centers are passing by on the way to some other primary destination and 63% of the
attraction trips have the shopping center as their primary destination. Therefore, the adjusted trip factor
is 32% (0.63 x 0.50).
Residential Vehicle Trips on an Average Weekday
Residential Units
Single Family
Townhouse
Multi family Condomini um
Multi family Rental
Other
Average Weekday Vehicle Trip Ends per Unit
Single Family
Townhouse
Multi family Condominium
Multi family Rental
Other
Residential Vehicle Trip Ends of an Average Weekday
Single Family
Townhouse
Multi- family Condominium
Multi- family Rental
Other
Total Residential Trips
8
Assumptions
5,589
87
5
7
1,860
Trip Factor
50%
5.86 50%
5.86 50%
6.63 50%
4.81 50%
26,743
256
16
24
4,473
31,513
Tischler Associates, Inc.
Level of Service, Cost Revenue Assumptions
G. Calls for Service
Nonresidential Vehicle Trips on an Average Weekday
Nonresidential Gross Floor Area (1,000 sq. ft.)*
Commercial /Retail
Office
Institutional
Manufacturing
Industrial Park
Business Park
Average Weekday Vehicle Trips Ends per 1,000 Sq. Ft.
Commercial /Retail
Office
Institutional
Manufacturing
Industrial Park
Business Park
Nonresidential Vehicle Trips on an Average Weekday
Commercial/ Retail
Office
Institutional
Manufacturing
Industrial Park
Business Park
Total Nonresidential Trips
Assumptions
630
236
93
76
12
21
Trip Factors
68.17! 32%
18.31:', 50%
68.93 50%
3.82 50%
6.96 50%
12.76 50%
13,743
2,161
3,205
145
42
134
19,430
TOTAL TRIPS 50,943
*Floor area estimates were derived using sq. ft. per empolyee factors from ULI and ITE
*Trip rates are from the Institute of Transportation Engineers(ITE) Trip Generation Manual (1997
City of Sebastian, Florida
Calls for service by land use are used to determine proportionate share factors for demand on police
services. The Sebastian Police Department responded to 27,771 calls in 2001. Based on sample data and
discussions with City staff, 66% of the calls for service were to residential addresses with the remaining
34% of calls to business addresses.
9
Tischler Associates, Inc.
Prototype
Persons
Households
PPH
Single Family (1)
12,989
5,589
2.32
Townhouse Units (2)
162
87
1.86
Multi- family Condominium Units (3)
7
5
1.28
Multi- family Rental Units (4)
10
7
1.44
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
M. LAND USE PROTOTYPES
The Department of Growth Management and TA developed six residential and three nonresidential land
use prototypes to examine. These different prototypes are meant to represent the various types of future
residential development expected in the City.
A. Residential Prototypes
The residential prototypes include: 1) Single Family, High Value, 2) Single Family, Medium Value, 3)
Single Family, Low Value, 4) Townhouse Units, 5) Multi- family Condominium Units, and 6) Multi-
family Rental Units. Based upon examination of the 1990 U.S. Census housing characteristic data, TA's
January 1, 2002 population and housing unit estimates, and descriptions of the residential prototypes
provided by the City; TA developed the table below listing the January 1, 2002 estimates for the number
of persons, number of households, and persons per household for each of the residential prototypes.
Household Size Assumptions for Residential Prototypes
City of Sebastian, Florida Prototype Fiscal Analysis
(1) Based on Census category 1- Detached, Owner- occupied.
(2) Based on Census category 2, 3 -4, 5 -9, Owner- occupied.
(3) Based on Census category 10-19, Owner- occupied.
(4) Based on Census category 10 -19, Renter occupied.
Since three of the six prototypes are single family units, the single family data for persons per household
will be used for these prototypes.
The estimated persons per unit, estimated market value and average daily vehicle trips are shown in the
table for each prototype. This data will be used to calculate the associated cost and revenue factors
described in Section IV. Market value assumptions are based on data provided by the City. Average
daily vehicle trip factors are from the Institute of Transportation Engineers.
10
Tischler Associates, Inc.
Prototype
ITE
Code
Persons
per Unit (1)
Ave. Market
Value (2)
Vehicle
Trips (3)
Single Family High Value
210
2.32
$250,000
9.57
Single Family Medium Value
210
2.32
$150,000
9.57
Single Faimly Low Value
210
2.32
$100,000
9.57
Townhouse
230
1.86
$100,000
5.86
Multi- family Condominium
230
1.28
$125,000
5.86
Multi- family Rental
220
1.44
$50,000
6.63
Level of Service, Cost Revenue Assumptions
Residential Prototypes
City of Sebastian Prototype Land Use Fiscal Analysis
11
Citv of Sebastian, Florida
(1) Based on 1990 and 2000 U.S. Census data and TA estimates for 1/1/02 population anc
housing units.
(2) Based on data provided by the City.
(3) Based on ITE Trip Generation 6th Edition.
Tischler Associates, Inc.
Prototype
ITE
Code
Employees per
1,000 SF (1)
Ave. Market
Value/1,000 SF (2)
Vehicle
Trips (3)
Retail
820
2.50
$90,000
68.17
Office
710
4.04
$145,000
18.31
Industrial Flex
770
3.16
$46,600
12.76
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
B. Nonresidential Prototypes
The three nonresidential prototypes include: 1) Industrial Flex, 2) Office, and 3) Retail. The table below
outlines the nonresidential prototypes and their associated characteristics. Assumptions for square feet
per employee were developed using information from the Institute of Transportation Engineers and
Urban Land Institute. Market values per square foot are based on data from Marshall -Swift Valuation
System and discussions with City staff. Vehicle trip factors are from the Institute of Transportation
Engineers.
Nonresidential Prototypes
City of Sebastian Prototype Land Use Fiscal Analysis
(1) Based on ITE trip generation and ULI data.
(2) Includes building and land costs. Based on Marshall -Swift Valuation System and discussions
with City staff.
(3) Based on ITE Trip Generation 6th Edition.
12
Tischler Associates, Inc.
Category
Amount
Percent
Ad Valorem Taxes
$2,555,605
33%
Franchise Fees
$649,347
8%
Utility Service Taxes
$1,289,780
17%
Licenses and Permits
$483,120
6%
Federal Grants
$67,906
1%
State Shared Revenues
$1,575,866
20%
General Government Charges for Service
$244,407
3%
Fines and Forfeitures
$151,396
2%
Interest Earnings
$157,338
2%
Rent and Royalties
$24,230
0%
Sales /Compensation for Lost Assets
$18,850
0%
Contributions /Donations
$18,500
0%
Miscellaneous Revenues
$5,320
0%
Interfund Transfers
$280,850
4%
Other Financing Sources
$250,000
3%
TOTAL
$7,772,515
100%
Level of Service. Cost Revenue Assumptions City of Sebastian. Florida
N General Fund Projection Methodologies
A. General Fund Revenues
There are a number of General Fund major categories that are discussed in turn. Over 75% ($6,138,504)
of all of the revenues accrue from ad valorem taxes, franchise fees, utility service taxes and
intergovernmental revenue. This is shown in the chart below.
1. Taxes
FY2002 General Fund Revenue Summary
Ad Valorem Taxes Ad valorem taxes have three categories current ad valorem taxes, delinquent ad
valorem taxes and penalty on delinquent taxes. The delinquent and penalty amounts are less than 1% of
the total. In this analysis, it will be assumed that new development will pay ad valorem taxes on time.
Residential market values and assessed values are based on discussions with City Staff. A category
reflecting the homestead exemption for owner- occupied units is assumed in all of the residential
categories except multi family rental. The household exemption of $25,000 is reflected in the
appropriate column.
13
Tischler Associates, Inc.
Prototype
Ave. Market
Value/Unit
Assessed Value/
Unit (80
Less Homestead
Exemption
Tax Value/
Unit
Single Family High Value
$250,000
$200,000
$25,000
$175,000
Single Family Medium Value
$150,000
$120,000
$25,000
$95,000
Single Faimly Low Value
$100,000
$80,000
$25,000
$55,000
Townhouse
$100,000
$80,000
$25,000
$55,000
Multi- family Condominium
$125,000
$100,000
$25,000
$75,000
Multi- family Rental
$50,000
$40,000
NA
$40,000
Prototype
Ave. Market
Value/SF Land
Ave. Market
Value/SF Building
Total Ave. Market
Value/SF
1,000 Square
Feet
Ave. Market
Value/1,000 SF
Assessed Value
(80%)
Retail
$20
$70
$90.00
1,000
$90,000
$72,000
Office
$20
$125
$145.00
1,000
$145,000
$116,000
Industrial Flex
$1.60
$45
$46.60
1,000
$46,600
$37,280
Level of Service, Cost Revenue Assumptions
City of Sebastian, Florida
Nonresidential land values are based on information provided by City staff and assumes a .25 floor -to-
area ratio (FAR). Nonresidential building cost data is from Marshall -Swift Valuation System and
discussions with City Staff.
The table below lists the estimated new market value on a per unit basis for residential and a per 1,000
square feet basis for nonresidential by category.
The values from the far right column in the table above applied to the City property tax rate of
$4.59/$1,000. This calculation reflects the amount of ad valorem tax per type of unit shown in the last
column of the table below.
14
Tischler Associates, Inc.
Prototype
Tax Value/
Unit
City Tax
Rate
Ad Valorem
Tax/Unit
Single Family High Value
$175,000
$4.59/$1,000
$803
Single Family Medium Value
$95,000
$4.59/$1,000
$436
Single Faimly Low Value
$55,000
$4.59/$1,000
$252
Townhouse
$55,000
$4.59/$1,000
$252
Multi- family Condominium
$75,000
$4.59/$1,000
$344
Multi- family Rental
$40,000
$4.59/$1,000
$184
Prototype
Assessed Value
(80
City Tax
Rate
Ad Valorem
Tax /1,000 SF
Retail
$72,000
$4.59/$1,000
$330
Office
$116,000
$4.59/$1,000
$532
Industrial Flex
$37,280
$4.59/$1,000
$171
Land Use
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Prototype
Divisior
Prototype
Factor
Prototype
Unit
Residential (78
Nonresidential (22
$467,378
$131,825
6.01
1.70%
Population
Jobs
17,816
3,685
$26
$36
per capita
per job
Level of Service, Cost Revenue Assumptions
Ad Valorem Taxes Generated by Prototypes
Franchise Fees The major franchise fee is the electric franchise fee. The City's franchise fee is based
on 6% of 90% of the net revenues. Based on the latest Florida Power and Light franchise fee payment
for the quarter year ending in September 2001, residential comprised about $3.6 million of approximately
$4.6 million in gross revenues while commercial and industrial comprised the remainder. This represents
78% for residential and 22% for nonresidential. The residential share will be divided by population to
generate a revenue fee of $26 per person and the nonresidential share will be divided by employment
which will generate a revenue of $36 per employee.
Electric Franchise Fee
The remaining franchise fees are fixed.
15
City of Sebastian, Florida
Tischler Associates, Inc.
Land Use
Revenue
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Prototype
Divisor
Prototype
Factor
Prototype
Unit
Telecom Franchise Fees
$29,433
0.38%
Fixed
None
NA
NA
CATV Frnachise Fees
$0
0.00%
Fixed
None
NA
NA
Solid Waste Franchise Fees
$20,711
0.27%
Fixed
None
NA
NA
Land Use
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Prototype
Divisior
Prototype
Factor
Prototype
Unit
Residential (78
Nonresidential (22
$659,431
$185,993
8.48%
2.39%
Population
Jobs
17,816
3,685
$37
$50
per capita
per job
Revenue Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Prototype
Divisior
Prototype
Factor
Prototype
Unit
Cable Television
Telephone, Cell Phone
$122,000
$231,543
1.57%
2.98%
Population
Population &jobs
17,816
21,501
$7
$11
per capita
per job
Revenue Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Prototype
Divisior
Prototype
Factor
Prototype
Unit
Water Utility Service Tax
$74,292
0.96%
Population Jobs
21,501
$3.46
per capita and per job
Level of Service, Cost Revenue Assumptions
General Fund Revenues and Fiscal Factors
City of Sebastian Prototype Land Use Fiscal Analysis
Utilities Services Tax The electric utility service tax is the major revenue source of this category. The
methodology is the same as for the electric franchise fee in which 78% is generated by residential and
22% for nonresidential. The water utility service tax, which is a much lower revenue, is based on
population and jobs while the propane utility service tax is a function of population. The second largest
revenue source in this category is the Communications Service Tax (CST) revenue sharing. This revenue
source includes cable television, telephone and cellular phone activities. Of the anticipated revenue
amount, approximately $122,000 is generated from cable television. This amount will be a function of
population. The remaining amount is a function of population and jobs.
Electric Utility Service Tax
Water Utility Service Tax
CST Revenue Sharin
2. Licenses and Permits
16
City of Sebastian, Florida
The nine permit categories of building, reinspections, land clearing, tree removal, electrical, plumbing,
fencing, irrigation and sign are applied as offsets against the expenditures of the Building Depai tment.
The other permits and fees category is netted from the expenditures of the Engineering Department. The
zoning fees, sight plan review fees, and plat review fees are netted from the Growth Management
Department expenses. Alarm permits fees are netted from the Police Department/Code Enforcement
expenses.
Tischler Associates, Inc.
Revenue
Category
Revenue
FY 2002
Percent of
Prototype
Prototype
Prototype
Prototype
Category
Amount
Total
Methodology
Divisor
Factor
Unit
Occupational License
$59,890
0.77%
Jobs
3,685
g zz z zzzzz Z Zzzzz
per job
Contractor License
$26,000
0.33%
Jobs
3,685
per job
Occ Lic- Penalties /Transfer'.
$3,180
0.04%
Jobs
3,685
per job
Building Permits
$250,000
3.22%
Netted Against Dept. Exp
None
NA
Reinspection Fees
$17,500
0.23%
Netted Against Dept. Exp
None
NA
Land Clearing Permits
$17,000
0.22%
Netted Against Dept. Exp
None
NA
Tree Removal Permits
$4,000
0.05%
Netted Against Dept. Exp
None
NA
Electrical Permits
$35,000
0.45%
Netted Against Dept. Exp
None
NA
Plumbing Permits
$30,000
0.39%
Netted Against Dept. Exp
None
NA
Fencing Permits
$2,500
0.03%
Netted Against Dept. Exp
None
NA
Irrigation Permits
$150
0.00%
Netted Against Dept. Exp
None
NA
Sign Permits
$2,000
0.03%
Netted Against Dept. Exp
None
NA
Other Permits and Fees
$4,400
0.06%
Netted Against Dept. Exp
None
NA
Zoning Fees
$14,000
0.18%
Netted. Against Dept. Exp
None
NA
Site Plan Review Fees
$12,000
0.15%
Netted Against Dept. Exp
None
NA
Plat Review Fees
$4,000
0.05%
Netted Against Dept. Exp
None
NA
Alarm Permits
$1,500
0.02%
Netted Against Dept. Exp
None
NA
Revenue
Category
FY 2002
Amount
Department
Building Permits
$250,000
Building Department
Reinspection Fees
$17,500
Building Department
Land Clearing Permits
$17,000
Building Department
Tree Removal Permits
$4,000
Building Department
Electrical Permits
$35,000
Building Department
Plumbing Permits
$30,000
Building Department
Fencing Permits
$2,500
Building Department
Irrigation Permits
$150
Building Department
Sign Permits
$2,000
Building Department
Other Permits and Fees
$4,400
Engineering Department
Zoning Fees
$14,000
Growth Management Department
Site Plan Review Fees
$12,000
Growth Management Department
Plat Review Fees
$4,000
Growth Management Department
Alarm Permits
$1,500
Police Department /Code Enforcement
Level of Service, Cost Revenue Assumptions
The occupational license and contractor license and the occupational license /penalties /transfers are
allocated on a per employee basis.
General Fund Revenues and Fiscal Factors
City of Sebastian Prototype Land Use Fiscal Analysis
City of Sebastian. Florida
17
Tischler Associates, Inc.
Level of Service, Cost Revenue Assumptions
3. Intergovernmental Revenue
Federal Grants The two federal grants are assumed to be fixed, as they are not affected by new growth.
General Fund Revenues and Fiscal Factors
City of Sebastian Prototype Land Use Fiscal Analysis
State Shared Revenues For the major revenue sources under state shared revenues, population is the
key factor. This applies for the municipal revenue sharing, eight -cent motor fuel tax, and local half -cent
sales tax. The prototype factor for the eight -cent motor fuel tax has been reduced by $100,000 as these
funds are transferred to the Capital Fund and are discussed in that section. The retail sales tax collected
within the City is rebated to the County or State and redistributed back to the City based on population.
The mobile home licenses are regarded as fixed as mobile homes are not a land use category reflected in
this prototype analysis. The alcoholic beverage licenses are affected by both population and
employment. The last revenue source of SRO school board grant will be phased out in 2002.
General Fund Revenues and Fiscal Factors
City of Sebastian Prototype Land Use Fiscal Analysis
Prototype factor reduced by $100,000 which is discussed as part of the Capital Fund.
4. General Government Charges For Service
The first three revenue sources are a function of population.
18
City of Sebastian Florida
Tischler Associates, Inc.
Revenue
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Prototype
Divisor
Prototype
Factor
Prototype
Unit
Municipal Revenue Sharing
$260,867
336%
Population
17,816
$14.64
per capita
8th Cent Motor Fuel Tax*
$141,644
1.82%
Population
17,816
$2.34
per capita
Mobile Home Licenses
$5,493
0.07%
Fixed
None
NA
NA
Alochol Beverage Licenses
$8,610
0.11%
Population Jobs
21,501
$0.40
per capita and per job
Local Half -cent Sales Tax
$1,112,252
14.31%
Population
17,816
$62.43
per capita
SRO School Board Grant
$47,000
0.60%
Not factored
None
NA
NA
Level of Service, Cost Revenue Assumptions
3. Intergovernmental Revenue
Federal Grants The two federal grants are assumed to be fixed, as they are not affected by new growth.
General Fund Revenues and Fiscal Factors
City of Sebastian Prototype Land Use Fiscal Analysis
State Shared Revenues For the major revenue sources under state shared revenues, population is the
key factor. This applies for the municipal revenue sharing, eight -cent motor fuel tax, and local half -cent
sales tax. The prototype factor for the eight -cent motor fuel tax has been reduced by $100,000 as these
funds are transferred to the Capital Fund and are discussed in that section. The retail sales tax collected
within the City is rebated to the County or State and redistributed back to the City based on population.
The mobile home licenses are regarded as fixed as mobile homes are not a land use category reflected in
this prototype analysis. The alcoholic beverage licenses are affected by both population and
employment. The last revenue source of SRO school board grant will be phased out in 2002.
General Fund Revenues and Fiscal Factors
City of Sebastian Prototype Land Use Fiscal Analysis
Prototype factor reduced by $100,000 which is discussed as part of the Capital Fund.
4. General Government Charges For Service
The first three revenue sources are a function of population.
18
City of Sebastian Florida
Tischler Associates, Inc.
Revenue
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Prototype
Divisor
Prototype
Factor
Prototype
Unit
Fed Grant Public Safety
Fed LLEBG
$57,000
$10,906
0.73%
0.14%
Fixed
Fixed
None
None
NA
NA
NA
NA
Level of Service, Cost Revenue Assumptions
3. Intergovernmental Revenue
Federal Grants The two federal grants are assumed to be fixed, as they are not affected by new growth.
General Fund Revenues and Fiscal Factors
City of Sebastian Prototype Land Use Fiscal Analysis
State Shared Revenues For the major revenue sources under state shared revenues, population is the
key factor. This applies for the municipal revenue sharing, eight -cent motor fuel tax, and local half -cent
sales tax. The prototype factor for the eight -cent motor fuel tax has been reduced by $100,000 as these
funds are transferred to the Capital Fund and are discussed in that section. The retail sales tax collected
within the City is rebated to the County or State and redistributed back to the City based on population.
The mobile home licenses are regarded as fixed as mobile homes are not a land use category reflected in
this prototype analysis. The alcoholic beverage licenses are affected by both population and
employment. The last revenue source of SRO school board grant will be phased out in 2002.
General Fund Revenues and Fiscal Factors
City of Sebastian Prototype Land Use Fiscal Analysis
Prototype factor reduced by $100,000 which is discussed as part of the Capital Fund.
4. General Government Charges For Service
The first three revenue sources are a function of population.
18
City of Sebastian Florida
Tischler Associates, Inc.
Revenue
Category
FY 2002
Amount
Department
PD Overtime Service Fees
$5,250
Police /Patrol
Skate Facility Fees
$25,000
PW/ Parks Recreation Division
RRD- Management Fees
$15,000
Finance
Golf Course Management Fees
$7,662
City Manager
Golf Course Management Fees
$3,351
City Clerk
Golf Course Management Fees
$3,150
City Attorney
Golf Course Management Fees
$17,397
Finance
Golf Course Management Fees
$4,842
Human Resources
Golf Course Management Fees
$1,686
Engineering Department
Maintenance Service Fees GC
$750
PW /Build Maintenance Div.
Airport Management Fees
$5,360
City Manager
Airport Management Fees
$3,124
City Clerk
Airport Management Fees
$11,586
City Attorney
Airport Management Fees
$2,254
Finance
Airport Management Fees
$1,267
Human Resources
Airport Management Fees
$1,063
Engineering Department
Airport Management Fees
$7,459
PW /Roads Drainage
Maintenance Service Fees AP
$22,000
PW /Building Maintenance
Project Personnel Equip Svcs
$105,359
Engineering Department
Revenue
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Prototype
Divisor
Prototype
Factor
Prototype
Unit
Sales Maps and Publications
Cert. Copying, Record Search
Election Fees
$368
$378
$100
0.00%
0.00%
0.00%
Population
Population
Population
17,816
17,816
17,816
$0.02
$0.02
$0.01
per capita
per capita
per capita
Level of Service, Cost Revenue Assumptions
General Fund Revenues and Fiscal Factors
City of Sebastian Prototype Land Use Fiscal Analysis
City of Sebastian, Florida
The remaining revenue sources are generally netted out from the specific depai tinent listed below.
PD overtime service fees is netted out from Police, skate facility fees is netted out from Recreation,
RRD- Management fees is netted out from Finance, the Golf Course Management Fees are netted out
from a schedule as discussed under each department, the Maintenance Service Fees -GC are netted out
from Building Maintenance, the Airport Management fees are netted out from the overhead schedule
under each department, the Maintenance Service Fees are netted out from Building Maintenance, and the
Project Personnel and Equipment Services are netted out from Engineering.
19
Tischler Associates, Inc.
Revenue
Category
Revenue
FY 2002
Percent of
Prototype
Prototype
Prototype
Prototype
Category
Amount
Total
Methodology
Divisor
Factor
Unit
PD Overtime Service Fees
$5250
0.07%
Netted Against Dept. Exp
None
Drivers Education
zzzzzzzz
Skate Facility Fees
$25,000
0.32%
Netted Against Dept. Exp
None
$410
RRD- Management Fees
$15,000
0.19%
Netted Against Dept. Exp
None
$1,435
Golf Course Management Fees
$38,088
0.49%
Netted Against Dept. Exp
None
$1,538
Maintenance Service Fees GC
$750
0.01
Netted Against Dept. Exp
None
Q
z
Airport Management Fees
$32,114
0A1%
Netted Against Dept. Exp
None
Maintenance Service Fees AP
$22,000
028%
Netted Against Dept. Exp
None
Project Personnel Equip Svcs
$105,359
1.36%
Netted Against Dept. Exp
None
Revenue
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Prototype
Divisor
Prototype
Factor
Prototype
Unit
Court Fines
$107,625
1.38%
Netted Against Dept. Exp
None
<QQ¢¢<
zzzzzzz
NA
Police Education $2 Fund:
$4,000
0.05%
Netted Against Dept. Exp
None
NA
Drivers Education
$27,675
0.36%
Netted Against Dept. Exp
None
NA
Court Costs
$410
0.01%
Netted Against Dept. Exp
None
NA
Parking Fines
$1,435
0.02%
Netted Against Dept. Exp
None
NA
Code Enforcement Fines
$1,538
0.02%
Netted Against Dept. Exp
None
NA
Other Fines /Forfeits
$8,713
0.11
Netted Against Dept. Exp
None
NA
Revenue
Category
FY 2002
Amount
Department
Court Fines
$107,625
Police /Patrol
Police Education $2 Funds
$4,000
Police/ Patrol
Drivers Education
$27,675
Police/ Patrol
Court Costs
$410
Police /Patrol
Parking Fines
$1,435
Police/ Patrol
Code Enforcement Fines
$1,538
Police /Code Enforcement
Other Fines /Forfeits
$8,713
Police/ Patrol
Level of Service, Cost Revenue Assumptions
General Fund Revenues and Fiscal Factors
City of Sebastian Prototype Land Use Fiscal Analysis
5. Fines and Forfeits
Revenues from fines and forfeitures are netted out against various division of the Police Department.
General Fund Revenues and Fiscal Factors
City of Sebastian Prototype Land Use Fiscal Analysis
20
City of Sebastian, Florida
Tischler Associates, Inc.
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
6. Miscellaneous Revenue
The subcategories under miscellaneous revenue are interest and royalties,
sales /compensation, losses or assets, contributions /donation and other miscellaneous revenues. The total
amount of all of these categories, $224,238 is anticipated to be fixed not likely to have a
direct impact on any of these revenue sources.
General Fund Revenues and Fiscal Factors
City of Sebastian Prototvpe Land Use Fiscal Analysis
7. Interfund Transfers
The transfer of the discretionary sales tax revenue is an additional one -cent sales tax levied by Indian
River County. The funds are distributed to participating cities in the County on a percentage basis
determined by the City's population. The transfer from the cemetery trust fund is assumed to be fixed.
21
Tischler Associates, Inc.
Revenue
FY 2002
Percent of
Prototype
Prototype
Prototype
Prototype
Category
Amount
Total
Methodology
Divisor
Factor
Unit
Interest Income
$8,200
0.11%
Fixed
None
¢¢¢¢¢¢¢dd¢¢¢¢¢¢¢d
zzzzzzzzzzzzzzzzz
State Board Interest Earnings
$143,500
1.85%
Fixed
None
Other Interest
$5,638
0.07%
Fixed
None
Rent and Royalties
$4,430
0.06%
Fixed
None
Nontaxable Rent
$19,800
0.25%
Fixed
None
Sales of Fixed Assets
$18,500
0.24%
Fixed
None
Sales of Surplus Material /Scrap
$350
0.00%
Fixed
None
Contributions Donations
$2,500
0.03%
Fixed
None
Donations Public Safety Emp
$500
0.01%
Fixed
None
z
Donations General Emp Fund
$2,500
0.03%
Fixed
None
4th of July Donations
$13,000
0.17%
Fixed
None
Motor Fuel Tax Reimburs
$2,620
0.03%
Fixed
None
Insur Proceeds
$500
0.01%
Fixed
None
Reimbursements
$500
0.01%
Fixed
None
Other Misc Revenues
$500
0.01%
Fixed
None
Vend Mach Sales Pub Safety Emp
$150
0.00%
Fixed
None
Vend Mach Sales General Emp
$1,050
0.01
Fixed
None
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
6. Miscellaneous Revenue
The subcategories under miscellaneous revenue are interest and royalties,
sales /compensation, losses or assets, contributions /donation and other miscellaneous revenues. The total
amount of all of these categories, $224,238 is anticipated to be fixed not likely to have a
direct impact on any of these revenue sources.
General Fund Revenues and Fiscal Factors
City of Sebastian Prototvpe Land Use Fiscal Analysis
7. Interfund Transfers
The transfer of the discretionary sales tax revenue is an additional one -cent sales tax levied by Indian
River County. The funds are distributed to participating cities in the County on a percentage basis
determined by the City's population. The transfer from the cemetery trust fund is assumed to be fixed.
21
Tischler Associates, Inc.
Revenue
Category
Revenue
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Prototype
Divisor
Prototype
Factor
Prototype
Unit
Appropriation from PY Fund Balance
$250,000
3.22%
Fixed
None
NA
NA
Revenue
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Prototype
Divisor
Prototype
Factor
Prototype
Unit
Inter Trfr From 130 Disc Sales Tax
Inter Trfr From 601 Cemetary TF
$265,850
$15,000
3.42%
0.19%
Population
Fixed
17,816
None
$14.92
NA
per capita
NA
Level of Service, Cost Revenue Assumptions
General Fund Revenues and Fiscal Factors
Qty of Sebastian Prototype land Use Fiscal Anal
8. Other Financing Sources
The appropriation from previous year fund balance is a figure that reflects utilization of a contingency.
This is not a revenue source due to new growth.
General Fund Revenues and Fiscal Factors
City of Sebastian Prototype Land Use Fiscal Analysis
City of Sebastian, Florida
B. General Fund Expenditures
The table below summarizes the FY2002 General Fund expenditures by department. These expenditures
total $7,772,515. The cost allocation methodologies to be used in the prototype fiscal analysis are
discussed in Parts 1 to 12 below.
22
Tischler Associates, Inc.
Expenditure
Amount
Percent
Legislative
$40,610
1%
City Manager
$273,074
4%
City Clerk
$278,589
4%
City Attorney
$120,339
2%
Finance
$345,781
4%
Human Resources
$181,331
2%
Police Administration
$144,505
2%
Police School Resource Unit
$94,632
1%
Police Patrol Division
$1,253,730
16%
Police Community Policing Unit
$111,954
1%
Code Enforcement Division
$117,785
2%
Police Investigative Division
$442,711
6%
Support Services Division
$216,064
3%
Police Communications Division
$339,933
4%
Engineering
$325,371
4%
Roads and Drainage
$1,146,475
15%
Garage
$154,366
2%
Building Maintenance
$198,993
3%
Parks and Recreation
$636,020
8%
Cemetery
$96,739
1%
Growth Management
$230,745
3%
Building Department
$343,750
4%
Non departmental
$679,018
9%
TOTAL $7,772,515 100%
Level of Service, Cost Revenue Assumptions
1. City Council
FY2002 General Fund Expenditure Summary
23
City of Sebastian, Florida
The City Council consists of five members. It is responsible for legislative functions of the city
government, adoption of ordinances and policies, and appointing members of volunteer boards and
committees. Even though the City is likely to increase in population by 100 it is unlikely that the
number of council districts will increase. Therefore personal services will be fixed since there will be no
additional council members. Operating expenditures and capital outlay however will increase with new
growth.
Both residential and nonresidential activities generate the need for attention by the City Council and
therefore population and jobs will be the proxy. Population and job factors are calculated by dividing the
growth related costs by the current number of population and jobs in the City. This is shown in the table
below.
Tischler Associates, Inc.
Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
City Manager
$273,074
3.51%
Personal Services*
$255,506
3.29%
Population Jobs
50%
21,501
$5.76
Operating Expenditures
$16,318
0.21%
Population Jobs
100%
21,501
$0.76
Capital Outlay
$1,250
0.02%
Population Jobs
100
21,501
$0.08
Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Legislative
$40,610
0.52%
Personal Services
$21,315
0.27%
Fixed
100%
None
NA
Operating Expenditures
$19,295
0.25%
Population Jobs
100
21,501
$0.90
Capital Outlay
$0
0.00%
Population Jobs
100%
21,501
$0.00
Level of Service, Cost Revenue Assumptions
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
Citv of Sebastian, Florida
2. City Manager
The City Manager's Department includes the City Manager, General Services Administrator, Executive
Assistant, Buyer and Central Garage Division. The City Manager's Office provides administrative
direction for all municipal operations consistent with goals adopted by the City Council. The City
Manager's Office is responsible for day -to -day operations of the City and is also responsible for the
general services administration function. It is anticipated that as the City continues to increase
population and employment, there will be an increased need for additional personnel in the City
Manager's Office. Assuming the forecasted growth of the City, a best estimate is that there could be an
increase of two positions in the City Manager's Office. This represents a variable personal services cost
of 50 The operating expenses are expected to be fully variable as are capital outlay expenditures. The
demand for the services from the Office of the City Manager is due to both residential and nonresidential
activities. Therefore the demand generators will be population and employment.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
Prototype Factor includes deduction of $13,022 for revenues from golf course and airport management fees and
additional $5,412 for workers' compensation and unemployment insurance.
"Prototype Factor includes additional $366 for general liability insurance.
The Central Garage Division provides vehicle and equipment maintenance services for all City owned
vehicles and equipment except for the golf course. It is estimated that about 50% of the staff time is
allocated to public works activities, 30% to police, 10% to recreation, 5% to airport (which is excluded
from this analysis), and 5% miscellaneous. These expenses will be fully variable.
The methodology utilized for public works, police and recreation is applied for the relevant percentages
for personal services, operating expenditures and capital outlay. The remaining miscellaneous 5% is
based on population and jobs.
24
Tischler Associates, Inc.
Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
City Clerk
$278,589
3.58%
Personal Services
$219,204
2.82%
Fixed
100%
None
NA
Operating Expenditures
$59,385
0.76%
Population
50%
17,816
$1.67
Capital Outlay
$0
0.00%
Population
50%
17,816
$0.00
Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Central Garage
$154,366
1.99%
Personal Services*
$115,105
1.48%
Population &Jobs
5%
21,501
$0.27
Operating Expenditures
$25,761
0.33%
Population &Jobs
5%
21,501
$0.06
Capital Outlay**
$13,500
0.17%
Population &Jobs
5%
21,501
$0.03
Level of Service, Cost Revenue Assumptions
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
Prototype Factor includes an additional $203 for workers' compensation and unemployment insurance.
Prototype Factor includes additional $198 for general liability insurance.
3. City Clerk
City of Sebastian Florida
The City Clerk's Office prepares and distributes City Council agendas, maintains all Council and Board
minutes, coordinates all municipal elections and provides various other services. The City Clerk
anticipates that the number of positions in the office will not increase over time as the City continues to
develop. A major reason for this is that a number of functions of the office have been given over to other
departments. Examples are personnel functions as well as processing applications for development.
Therefore the personal services category is expected to remain fixed. The operating expenses are likely
to increase for a number of categories. A review of the 18 categories under operating expenses indicates
that about 50% of these costs are variable and will increase due to growth.
Given that preponderance of variable operating expenses relate to election activities, the demand source
will be population.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
4. City Attorney
25
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Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
City Attorney
$120,339
1.55%
Personal Services*
$109,414
1.41%
Population Jobs
100%
21,501
$4.47
Operating Expenditures
$10,925
0.14%
Population Jobs
100%
21,501
$0.51
Capital Outlay
$0
0.00%
Population Jobs
100%
21,501
$0.00
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
The City Attorney serves as legal advisor and attorney to officials of the City and represents the City in
defense of litigation and provides legal council for bond issues and property transactions. As the City
continues to experience increases in population and employment there will be increased pressures on the
City Attorney's Office. If the City were to double in size in population and employment, the City
Attorney estimates that there would have to be two positions added over time. Given the likely positions
and salary structure, the personal services category is likely to be 100% variable. The operating
expenditures are also 100% variable.
Given that the nature of the City Attorney's activities, the demand is influenced by both population and
jobs.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
Prototype Factor includes deduction of $14,736 for revenues from golf course and airport management fees and
additional $1,353 for workers' compensation and unemployment insurance.
5. Finance Department
The Finance Department is responsible for the financial administration of the City, which includes
budget preparation, monitoring and maintenance and other activities. As the City increases in population
in employment, there will be an increase in all finance activities including general accounting, accounts
payable, payroll, budget, staff accounting and financial operations. Therefore the personal services and
operating expenditures and capital outlay will increase as the City develops.
Given the nature of this department's activity, its demand for services will be affected by both population
and jobs.
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Tischler Associates, Inc.
Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Human Resources
$181,331
2.33%
Personal Services*
$141,634
1.82%
Population Jobs
50%
21,501
$3.25
Operating Expenditures
$39,697
0.51
Population Jobs
100%
21,501
$1.85
Capital Outlay
$0
0.00%
Population Jobs
100%
21,501
$0.00
Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Finance
$345,781
4.45%
Personal Services*
$265,673
3.42%
Population Jobs
100%
21,501
$11.28
Operating Expenditures
$77,408
1.00%
Population Jobs
100%
21,501
$3.44
Capital Outlay***
$2,700
0.03%
Population Jobs
100%
21,501
$0.16
Level of Service. Cost Revenue Assumptions
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
Prototype Factor includes deduction of $31,176 for revenues from golf course, airport, and RDD management fees
and additional $8,118 for workers' compensation and unemployment insurance.
Prototype Factor includes deduction of $3,358 for revenues from golf course, airport, and RDD management fees
Prototype Factor includes deduction of $117 for revenues from golf course, airport, and RDD management fees
additional $791 for general liability insurance.
6. Human Resources
The Human Resources Department is responsible for recruitment, selection, assignment and retention of
employees. Based on discussions with the Director, the nature of the operations of this department will
allow some expansion in the City to be accommodated without increased number of positions. It is
estimated that about 50% of the personal services expenditures would be affected as population and
employment increases in the City. However for operating expenditures, the cost would be fully variable
at 100
Given the nature of this department and its response to the need for increased employees from other
departments, population and jobs will be the major demand source.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
Prototype Factor includes deduction of $31,176 for revenues from golf course and airport management fees and
additional $8,118 for workers' compensation and unemployment insurance.
27
City of Sebastian, Florida
Tischler Associates, Inc.
Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Police Department- School Resource Unit
$94,632
1.22%
Personal Services*
$81,556
1.05%
Population
100%
17,816
$4.73
Operating Expenditures
$9,076
0.12%
Population
100%
17,816
$0.51
Capital Outlay**
$4,000
0.05%
Population
100%
17,816
$0.29
y
Expenditure FY 2002 Percent of Prototype Adjustment Prototype Prototype
Category Amount Total Methodology Factor Divisor Factor
Police Department -Code Enforcement $117,785 1.52%
Personal Services* $87,970 1.13% Residential Housing Units 100% 7,543 $11.72
Operating Expenditures** $9,874 0.13% #Residential Housing Units 100% 7,543 $1.28
Capital Outlay*** $19,941 0.26% Residential Housing Units 100% 7,543 $3.35
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
7. Police
Each of the various units is described in this paragraph. The police administrative division coordinates
the efforts of the division commanders, oversees the budget and performs strategic planning for the
future. The school resource officer unit is assigned to the elementary schools located in the City of
Sebastian and fulfills a multifunctional role within the schools. The uniform division consists of four
squads of uniform officers each under the supervision of a sergeant. These officers comprise staff patrol
and special operations and handle calls for police services, preventative patrol, traffic enforcement and
apprehend violators and criminal offenders. The community- policing unit serves as a law enforcement
liaison between the community and the police department and addresses numerous problems that arise.
The code enforcement division enforces codes to ensure that the codes are mapped in response to citizen
complaints and self initiation enforcement. The police detective division is under the supervision of a
lieutenant and a sergeant and is staffed by four sworn investigators and one civilian I.D. technician. The
support services division is responsible for the processing, distribution and computer entries of incidents
and other records for the department. The police dispatch unit takes calls for police services from the
public and dispatches calls to officers and monitors and records their activities.
There are eight discreet budget categories under police. The demand for police services will be affected
by both population and employment, with the exception of the police school resource unit and the code
enforcement division. The School Resource Unit will vary with population, as additional school
children will require additional expenditures. The Code Enforcement Division is primarily focused on
code violations that occur in residential dwellings and thus will vary with number of residential units.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
Prototype Factor includes an additional $2,706 for workers' compensation and unemployment insurance.
Prototype Factor includes an additional $1,172 for general liability insurance.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Honda Prototype Fiscal Anal sis
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Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
7. Police
Each of the various units is described in this paragraph. The police administrative division coordinates
the efforts of the division commanders, oversees the budget and performs strategic planning for the
future. The school resource officer unit is assigned to the elementary schools located in the City of
Sebastian and fulfills a multifunctional role within the schools. The uniform division consists of four
squads of uniform officers each under the supervision of a sergeant. These officers comprise staff patrol
and special operations and handle calls for police services, preventative patrol, traffic enforcement and
apprehend violators and criminal offenders. The community- policing unit serves as a law enforcement
liaison between the community and the police department and addresses numerous problems that arise.
The code enforcement division enforces codes to ensure that the codes are mapped in response to citizen
complaints and self initiation enforcement. The police detective division is under the supervision of a
lieutenant and a sergeant and is staffed by four sworn investigators and one civilian I.D. technician. The
support services division is responsible for the processing, distribution and computer entries of incidents
and other records for the department. The police dispatch unit takes calls for police services from the
public and dispatches calls to officers and monitors and records their activities.
There are eight discreet budget categories under police. The demand for police services will be affected
by both population and employment, with the exception of the police school resource unit and the code
enforcement division. The School Resource Unit will vary with population, as additional school
children will require additional expenditures. The Code Enforcement Division is primarily focused on
code violations that occur in residential dwellings and thus will vary with number of residential units.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
Prototype Factor includes an additional $2,706 for workers' compensation and unemployment insurance.
Prototype Factor includes an additional $1,172 for general liability insurance.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Honda Prototype Fiscal Anal sis
28
Tischler Associates, Inc.
Expenditure
Category
FY 2002
Amount
Percent of
Total
Residential
Share (66
Nonresidential
Share (34
Police Department Adminsitration
$144,505
1.86%
$95,373
$49,132
Personal Services
$119,411
1.54%
$78,811
$40,600
Operating Expenditures
$25,094
0.32%
$16,562
$8,532
Capital Outlay
$0
0.00%
$0
$0
Police Department Patrol
$1,253,730
16.13%
$827,462
$426,268
Personal Services
$1,023,163
13.16%
$675,288
$347,875
Operating Expenditures
$103,140
1.33%
$68,072
$35,068
Capital Outlay
$127,427
1.64%
$84,102
$43,325
Police Department Community Policing Unit
$111,954
1.44%
$73,890
$38,064
Personal Services
$94,850
1.22%
$62,601
$32,249
Operating Expenditures
$17,104
0.22%
$11,289
$5,815
Capital Outlay
$0
0.00%
$0
$0
Police Department Investigative
$442,711
5.70%
$292,189
$150,522
Personal Services
$343,553
4.42%
$226,745
$116,808
Operating Expenditures
$67,077
0.86%
$44,271
$22,806
Capital Outlay
$32,081
0.41%
$21,173
$10,908
Police Department Support Services
$216,064
2.78%
$142,602
$73,462
Personal Services
$193,371
2.49%
$127,625
$65,746
Operating Expenditures
$21,693
0.28%
$14,317
$7,376
Capital Outlay
$1,000
0.01%
$660
$340
Police Department Dispatch
$339,933
4.37%
$224,356
$115,577
Personal Services
$305,436
3.93%
$201,588
$103,848
Operating Expenditures
$31,247
0.40%
$20,623
$10,624
Capital Outlay
$3,250
0.04%
$2,145
$1,105
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
Prototype Factor includes a deduction of $2,279 for revenues from alarm permits and code enforcement fines and
an additional $2,706 for workers' compensation and unemployment insurance.
Prototype Factor includes a deduction of $243 for revenues from alarm permits and code enforcement fines.
Prototype Factor includes a deduction of $516 for revenues from alarm permits and code enforcement fines and
an additional $5,845 for general liability insurance.
The allocation of demands for service is according to calls for service by the two broad land use
categories of residential and nonresidential. The police department sampled calls for service and
ascertained that 66% of the calls went to residential addresses and 34% went to nonresidential addresses.
The FY2002 budget for each of the divisions below is allocated by this distribution.
The residential share of each unit's cost is then divided by the population to determine the per capita
cost.
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Expenditure
Categoiy
FY2002
Amount
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Police Department Comnamity Policing Uiiit
$73,890
Personal Services*
$62,601
Population
100%
17,816
$3.76
Operating Expenditures
$11,289
Population
100%
17,816
$0.63
Capital Outlay
$0
Population
100%
17,816
$0.00
Expenditure
Category
FY 2002
Amount
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Police Department Patrol
$827,462
Personal Services*
$675,288
Population
100%
17,816
$35.54
Operating Expenditures
$68,072
Population
100%
17,816
$3.64
Capital Outlay
$84,102
Population
100%
17,816
$5.67
Expenditure
Category
FY 2002
Amount
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Police Department Adminsitration
$95,373
Personal Services
$78,811
Fixed
100%
17,816
$0.00
Operating Expenditures
$16,562
Population
100%
17,816
$0.93
Capital Outlay
$0
Population
100%
17,816
$0.00
Level of Service, Cost Revenue Assumptions
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototyp y
e Fiscal Analsi
City of Sebastian, Florida
Prototype Factor includes deduction of $83,644 for revenues from court fines, overtime service fees police
education $2 funds, drivers' ed fines, court costs, parking fines, and other fines /forfeitures and an additional $22,791
for central garage expenses and $18,752 for workers' compensation and unemployment insurance.
Prototype Factor includes deduction of $8,383 for revenues from court fines, overtime service fees police
education $2 funds, drivers' ed fines, court costs, parking fines, and other fines /forfeitures and an additional $5,100
for central garage expenses.
Prototype Factor includes deduction of $10,364 for revenues from court fines, overtime service fees and police
education $2 funds, drivers' ed fines, court costs, parking fines, and other fines /forfeitures and an additional $2,673
for central garage expenses and $24,650 for general liability insurance.
General Fund Expenditures and Fiscal Factors
Gty of Sebastian, Florida Prototype Fiscal Analysis
Prototype Factor includes an additional $4,465 for workers' compensation and unemployment insurance.
30
Tischler Associates, Inc.
Expenditure
Category
FY 20 02
Amount
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Police Department Support Services
Personal Services*
$127,625
Population
100%
17,816
$7.41
Operating Expenditures
$14,317
Population
100%
17,816
$0.80
Capital Outlay
$660
Population
100%
17,816
$0.05
Expenditure
Category
FY 2002
Amount
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Police Department Investigative
$292,189
Personal Services*
$226,745
Population
100%
17,816
$13.08
Operating Expenditures
$44,271.
Population
100%.
17,816
$2.48
Capital Outlay
$21,173
Population
100%
17,816
$1.54
Expenditure
Category
FY 2002
Amount
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Police Department Dispatch
$224,356
Personal Services*
$201,588
Population
100%
17,816
$11.77
Operating Expenditures
$20,623
Population
100%
17,816
$1.16
Capital Outlay
$2,145
Population
100%
17,816
$0.16
Level of Service, Cost Revenue Assumptions
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
City of Sebastian, Florida
Prototype Factor includes an additional $6,251 for workers' compensation and unemployment insurance.
**Prototype Factor includes an additional $6,206 for general liability insurance.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
Prototype Factor includes an additional $4,465 for workers' compensation and unemployment insurance.
Prototype Factor includes an additional $193 for general Liability insurance.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
Prototype Factor includes an additional $8,036 for workers' compensation and unemployment insurance.
Prototype Factor includes an additional $629 for general liability insurance.
The nonresidential share of each unit is divided by the number trips as discussed below and the cost for
each nonresidential land use is a function of the number of trips it generates. This results in retail
31
Tischler Associates, Inc.
Expenditure
FY 2002
Prototype
Adjustment
Prototype
Prototype
Category
Aiiromrt
Methodology
Factor
Divisor
Factor
Police Department Patrol
$426,268
Fixed
100%
19,430
$0.00
Personal Services*
$347,875
Trips
100%
19,430
$16.79
Operating Expenditures
$35,068
Trips
100%
19,430
$1.72
Capital Outlay***
$43,325
Trips
100%
19,430
$2.68
Expenditure
Category
FY 2002
Amount
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Police Department Adminsitration
$49,132
Personal Services
$40,600
Fixed
100%
19,430
$0.00
Operating Expenditures
$8,532
Trips
100%
19,430
$0.44
Capital Outlay
$0
Trips
100%
19,430
$0.00
Level of Service, Cost Revenue Assumptions City of Sebastian. Florida
activities having a higher cost than industrial flex activities per 1,000 square feet. This approach models
reality of greater number of police calls for the same amount of square footage in retail than the industrial
flex as well as office categories.
On an average workday in Sebastian, nonresidential land uses generate 19,430 vehicle trips (see Section
II above for a detailed breakdown by land use). Average Weekday Vehicle Trip Ends are from the
reference book, Trip Generation, 6 Edition, published by the Institute of Transportation Engineers
(ITE), in 1997. A "trip end" represents a vehicle either entering or exiting a development (as if a traffic
counter were placed across a driveway). Trip rates have been adjusted to avoid over estimating the
number of actual trips because one vehicle trip is counted in the trip rates of both the origination and
destination points. A simple factor of 50% has been applied to the Residential, Office, Institutional and
Industrial Flex categories. The Commercial /Retail category has a trip factor of less than 50% because
this type of development attracts vehicles as they pass -by on arterial and collector roads. For example,
when someone stops at a convenience store on their way home from work, the convenience store is not
their primary destination. The ITE Manual indicates that on average 37% of the vehicles entering
shopping centers are passing by on the way to some other primary destination and 63% of the attraction
trips have the shopping center as their primary destination. Therefore, the adjusted trip factor is 32%
(0.63 x 0.50).
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
Prototype Factor includes deduction of $43,089 for revenues from court fines, overtime service fees and police
education $2 funds, drivers' ed fines, court costs, parking fines, and other fines /forfeitures and an additional $11,741
for central garage expenses and $9,660 for workers' compensation and unemployment insurance.
Prototype Factor includes deduction of $4,309 for revenues from court fines, overtime service fees and police
education $2 funds, drivers' ed fines, court costs, parking fines, and other fines /forfeitures and an additional $2,628
for central garage expenses.
Prototype Factor includes deduction of $5,339 for revenues from court fines, overtime service fees and police
education $2 funds, drivers' ed fines, court costs, parking fines, and other fines /forfeitures
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
32
Tischler Associates, Inc.
Expenditure
Category
FY 2002
Amount
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Police Department Investigative
$150,522
Personal Services*
$116,808
Trips
100%
19,430
$6.18
Operating Expenditures
$22,806.
Trips
100%
19,430
$1.17
Capital Outlay
$10,908
Trips
100%
19,430
$0.73
Expenditure
Category
FY 2002
Amount
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Police Department Conmttmity Policing Unit
$38,064
Personal Services*
$32249
Trips
100%
19,430
$1.78
Operating Expenditures
$5,815
Trips
100%
19,430
$0.30
Capital Outlay
$0
Trips
100%
19,430
$0.00
Expenditure
Category
FY 2002
Amount
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Police Department Support Seroice
$73,462
Personal Services*
$65,746
Trips
100%
19,430
$3.50
Operating Expenditures
$7,376
Trips
100%
19,430
$0.38
Capital Outlay
$340
Trips
100%
19,430
$0.02
Level of Service, Cost Revenue Assumptions
and an additional $1,377 for central garage expenses and $12,699 for general liability insurance.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysi
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysi
City of Sebastian, Florida
Prototype Factor includes an additional $2,300 for workers' compensation and unemployment insurance.
Prototype Factor includes an additional $3,312 for workers' compensation and unemployment insurance.
Prototype Factor includes an additional $3,197 for general liability insurance.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysi
Prototype Factor includes an additional $2,300 for workers' compensation and unemployment insurance.
33
Tischler Associates, Inc.
Expenditure
Category
FY 2002
Amount
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Police Department Dispatch
$115,577
$325,371
4.19%
Personal Services*
$103,848
Trips
100%
19,430
$5.56
Operating Expenditures
$10,624
Trips,,
100%
19,430
$0.55
Capital Outlay**
$1,105
Trips
100%
19,430
$0.07
Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Engineering
$325,371
4.19%
RgP
e gg.
Personal Services*
$290,747
3.74%
Population &Jobs
50%
$4.62
Operating Expenditures**
$21.,290;
0.27%
Population Jobs,
100%
$0.66
Capital Outlay'
$13,334
0.17%
Population &Jobs
100%
$0.59
Level of Service, Cost Revenue Assumptions
Prototype Factor includes an additional $100 for general liability insurance.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
Prototype Factor includes an additional $4,140 for workers' compensation and unemployment insurance.
Prototype Factor includes an additional $318 for general liability insurance.
8. Engineering
The Engineering Department administers all the City's capital improvement programs for construction of
new infrastructure systems and maintenance of existing infrastructure. Based on discussions with the
City Engineer, it is expected that City staff can absorb a certain amount of annual activity and that the
doubling of population and employment within the City will necessitate a likely 50% increase in
positions and personal services. Likely positions would include traffic technician, engineering
technician, junior engineer and inspector. Two additional vehicles would also be needed. Therefore the
personal service category is assumed to be 50% variable. On the other hand, the operating expenditures
and capital outlay, which is less than 10% of the personal services, are expected to be 100% variable
given the nature of the expenditures.
Since nonresidential as well as residential will affect the need for additional capital improvements,
population and jobs are used as a proxy for this demand.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
Prototype Factor includes deduction of $100,828 for revenues from other permits and fees, project personnel and
equipment service fees and golf course and airport management fees and an additional $8,794 for workers'
compensation and unemployment insurance.
34
City of Sebastian, Florida
Tischler Associates, Inc.
Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Public Works -Roads and Drainage
$1,146,475
14.75%
M M M
p R is
Personal Services*
$851,992
10.96%
Trips
50%
$9.19
Operating Expenditures**
$221,095
2.84%
Trips
50%
$2.30
Capital Outlay***
$73,388
0.94%
Trips
50%
$1.02
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
Prototype Factor includes deduction of $7,182 for revenues from other permits and fees, project personnel and
equipment service fees and golf course and airport management fees.
Prototype Factor includes deduction of $4,498 for revenues from other permits and fees, project personnel and
equipment service fees and golf course and airport management fees and an additional $3,908 for general liability
insurance.
9. Public Works
The Public Works Department has several divisions. The Roads and Drainage Division is responsible for
the repair and maintenance of right of ways, canal maintenance and swale maintenance and providing
heavy construction support to other departments as needed. Since the prototype fiscal impact analysis
utilizes the current City budget for its figures and organization, the storm water system activities are
reflected in the Roads and Drainage Division expenditures. However, as discussed below, the variable
costs relate more to road maintenance impacts in the future. Another division is Building Maintenance,
which is responsible for maintaining all City owned facilities and administering several contracts related
to maintaining these facilities. The Parks and Recreation Division is responsible for all maintenance and
upkeep of all City parks and landscape areas.
Sebastian is somewhat unique with respect to its new development because almost all of the roads on
which new development will occur are within the City's limits and are currently being maintained by the
City. In addition, the City currently mows the right of way, set back about 15 feet from the road for each
lot, for vacant lots within the City. Therefore, there will be a very modest impact on City roads with new
growth within the City and a decrease in the cost to the City for mowing. There will be an increase in
cost for ensuring that the swales in front of the new house do not have standing water. This could be due
to soil buildup of swales on both sides of the new property, which will lead to standing water in the lower
swale level of the property of the new house. With the future transfer of the funding for these swale
activities to storm water utilities, the major impact on increase in costs will be related to roads.
Accordingly the demand for the increase in the costs for the road and drainage division will be trips by
type of land use.
It is estimated that the personal services cost will be about 50% variable. Therefore they will increase at
about half of the existing amount on a per trip basis. The operating expenditures and capital outlay will
also be 50% variable. Some of the costs that will actually decrease in these operating expenditures are
pests /weed control /mowing.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
35
Tischler Associates, Inc.
Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Public Works -Parks Recreation
$636,020
8.18%
o o p e
8 8
Personal Services*
$427,668
5.50%
Population
100%
17,816
$24.79
Operating Expenditures**
$176,356
2.27%
Population
100%
17,816
$9.65
Capital Outlay
$31,996
0.41%
Population
100%
17,816
$2.35
Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Public Works Building Maintenance
$198,993
2.56%
o o p e
8 8
Personal Services*
$146,034
1.88%
Population Jobs
21,501
$6.27
Operating Expenditures**
$46,687
0.60%
Population Jobs
21,501
$1.92
Capital Outlay***
$6,272
0.08%
Population jobs
21,501
$0.34
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
Prototype Factor includes deduction of $7,459 for revenues from .e and airport management fees and an
additional $57,553 for central garage expenses and $31,794 for workers' compensation and unemployment insurance.
Prototype Factor includes an additional $12,881 for central garage expenses.
Prototype Factor includes an additional $6,750 for central garage expenses and $21,510 for general liability
insurance.
The Building Maintenance Division will have its costs fully affected by new development. The increase
in population and employment will not only result in increased use of existing City buildings but will
lead to an expansion of City facilities and an increase in the cost to provide maintenance services for the
additional modest square footage. Both population and jobs will affect the need for more City staff, more
utilization of City buildings as well as expansion of buildings therefore population and jobs will be used
as a denominator.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
Prototype Factor includes deduction of $16,695 for revenues from golf course and airport management fees and an
additional $5,412 for workers' compensation and unemployment insurance.
Prototype Factor includes deduction of $5,336 for revenues from golf course and airport management fees.
Prototype Factor includes deduction of $717 for revenues from golf course and airport management fees an
additional $1,838 for general liability insurance.
As the City increases its population, there will be an increased need for and use of parks and recreational
activities and facilities. The personal services, operating expenditures and capital outlay will be a
function of increased population.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
Prototype Factor includes deduction of $16,810 for revenues from skate facility fees and an additional $11,511 for
central garage expenses and $18,941 for workers' compensation and unemployment insurance.
Prototype Factor includes deduction of $6,932 for revenues from skate facility fees and an additional $2,576 for
central garage expenses.
36
Tischler Associates, Inc.
Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Public Works Cemetery
$96,739
1.24%
zzz
Personal Services
$79,474
1.02%
Fixed
100%
None
Operating Expenditures
$17,265
0.22%
Fixed
100%
None
Capital Outlay
$0
0.00%
Fixed
100%
None
Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Growth Management
$230,745
2.97%
Personal Services*
$181,462
2.33%
Population Jobs
100%
21501
$7.59
Operating Expenditures**
$49,283
0.63%
Population Jobs
100%
21,501
$1.99
Capital Outlay
$0
0.00%
Population Sr Jobs
100%
21,501
$0.00
Level of Service. Cost Revenue Assumptions
Prototype Factor includes deduction of $1,258 for revenues from skate facility fees and an additional $1,350 for
central garage expenses and $9,378 for general liability insurance.
The Cemetery Division is assumed to be fixed.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
10. Growth Management
The Growth Management Department provides information, guidance and interpretation in regard to
development regulation and implements policy for a variety of growth management issues. As the City
continues to grow in population and employment, there will be increased demands for this service.
Personal services and operating expenditures are variable with population and jobs will be the demand
generator for this activity.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
Prototype Factor includes deduction of $23,593 for revenues from zoning fees, site plan review fees, and plat
review fees and an additional $5,412 for workers' compensation and unemployment insurance.
Prototype Factor includes deduction of $6,407 for revenues from zoning fees, site plan review fees, and plat review
fees.
37
City of Sebastian, Florida
Tischler Associates, Inc.
Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Building Department
$343,750
4.42%
Q Q Q
zzz
Personal Services*
$321;440
4.14%
Offset by Permits, Fees
100%
None
Operating Expenditures*
$17,310
0.22%
Offset by Permits, Fees
100%
None
Capital Outlay*
$5,000
0.06%
Offset by Permits, Fees
100%
None
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
11. Building Department
The Building Department provides permitting, review and inspection of all construction and alterations
within the City to ensure compliance with all City electrical, mechanical and plumbing codes. As
indicated in the revenue section, there are a number of fee categories that offset these expenditures.
Therefore the costs of this department from growth will be offset by revenues.
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysi
Offset by revenues from building permits, reinspection fees, land clearing permits, tree removal permits, electrical permits,
plumbing permits, fencing permits, irrigation permits, and sign permits.
12. General Fund -Non Departmental
This budget account includes costs not related to specific departmental service objectives or programs.
Personal services include Workers' Compensation and Unemployment Insurance. These costs will vary
to the extent that additional employees are needed in other departments to respond to new growth. These
costs have been allocated by the number of full -time equivalent employees (FTE) in each department and
added to their prototype factor for personal services. These costs will then vary by each department's
prototype methodology for personal services. For example:
38
Tischler Associates, Inc.
Department
FTE's
Dept. Share
Legislative
2.5
$3,382
City Manager
4
$5,412
City Clerk
5
$6,765
City Attorney
1
$1,353
Finance
6
$8,118
Human Resources
3
$4,059
Police Department Administration
2
$2,706
Police Department School Resource Unit
2
$2,706
Police Department -Patrol
21
$28,412
Police Department Community Policing Unit
5
$6,765
Police Department -Code Enforcement
2
$2,706
Police Department- Investigative
7
$9,471
Police Department Support Services
5
$6,765
Police Department- Dispatch
9
$12,176
Engineering
6.5
$8,794
Public Works -Roads and Drainage
23.5
$31,794
Central Garage
3
$4,059
Public Works Building Maintenance
4
$5,412
Public Works -Parks Recreation
14
$18,941
Public Works Cemetery
2
$2,706
Growth Management
4
$5,412
Building Department
7
$9,471
TOTAL FTE's
138.5
Total Workers Comp Unemployment Insurance
$187,381
Insurance Cost per FTE
$1,353
Level of Service, Cost Revenue Assumptions
Worker's Compensation Insurance Unemployment Insurance
39
City of Sebastian, Florida
Operating expenditures includes the City's general liability insurance for capital equipment and facilities.
These costs will vary to the extent that additional capital outlay is needed in other departments to respond
to new growth. These costs have been allocated by each department's capital outlay budget and then
added to their prototype factor for capital outlay. These costs will then vary by each department's
prototype methodology for capital outlay. For example:
Tischler Associates, Inc.
Level of Service, Cost Revenue Assumptions
General Liability Insurance
Department
Legislative
City Manager
City Clerk
City Attorney
Finance
Human Resources
Police Department Administration
Police Department School Resource Unit
Police Department Patrol
Police Department Community Policing Unit
Police Department -Code Enforcement
Police Department Investigative
Police Department Support Services
Police Department- Dispatch
Engineering
Public Works -Roads and Drainage
Central Garage
Public Works Building Maintenance
Public Works -Parks Recreation
Public Works Cemetery
Growth Management
Building Department
Capital
Outlay
$0
$1,250
$0
$0
$2,700
$0
$0
$4,000
$127,427
$0
$19,941
$32,081
$1,000
$3,250
$13,334
$73,388
$13,500
$6,272
$31,996
$0
$0
$5,000
TOTAL CAPITAL OUTLAY IN GENERAL FUND $335,139
Total Insurance for Capital Outlay $98,230
Insurance per $1.00 of Capital Outlay $0.29
Dept.
Share
$0
$366
$0
$0
$791
$0
$0
$1,172
$37,349
$0
$5,845
$9,403
$293
$953
$3,908
$21,510
$3,957
$1,838
$9,378
$0
$0
$1,466
40
City of Sebastian, Florida
The remaining expenditures in the General Fund Non Departmental account are listed in the table below.
Expenditures for telephone and postage will vary with population and jobs. The PMT riverfront
redevelopment fund is related to the City's community redevelopment agency. The City collects tax
increment payments from this area as part of the General Fund's ad valorum taxes. Payments are then
made from the General Fund to the Riverfront Redevelopment Fund. These payments will vary by
population and jobs. The transfer to transportation is a portion of the 1/8 -cent motor fuel tax going to
transportation projects and is discussed as a part of the Capital Fund.
Tischler Associates, Inc.
Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Non Departmental
$679,018
8.74%
zz zzzzzzz
Consultants
$75,000
0.96%
Fixed
100'
NA
Contract Mowing Services
$1,500
0.02%
Fixed
100'
NA
Telephone
$31,647
0.41%
Population Jobs
100%
21,501
Postage
$4,171,
0.05%
Population Jobs
100%
21,501
Electric
$15,260
0.20%
Fixed
100
Railroad Crossing Insurance
$2,550
0.03%
Fixed
100'
NA
Printing and Binding
$9,205
0.12%
Fixed
100'
NA
4th of July
$19,000
0.24%
Fixed
100'
NA
Advertising Expense
$4,200
0.05%
Fixed
100'
NA
Special Events Expense
$5,000
0.06%
Fixed
100'
NA
Special Employee Events
$3,000
0.04%
Fixed
100'
NA
Supplies Public Safety Empl Exp Fun
$3,000
0.04%
Fixed
100;
NA
Supplies General Empl Exp Fund
$3,000
0.04%
Fixed
100%
NA
PMT Riverfront Redevelopment Fun(
$64,568
0.83%
Population Jobs
100%
21,501
General Fund Inventory
$2,500
0.03%
Fixed
100%
NA
Departmental Supplies
$1,220
0.02%
Fixed
100%
NA
Dues and Memberships
$2,100
0.03%
Fixed
100%
NA
Non -ad Valorem Tax
$2,970
0.04%
Fixed
100%
NA
Grants and Aids
$15,000
0.19%
Fixed
100%
NA
Transfer to Transportation
$100,000
1.29%
See Capital Fund
100%
NA
Contingency
$28,516
0.37%
Fixed
100%
NA
Level of Service, Cost Revenue Assumptions
General Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
City of Sebastian, Florida
41
Tischler Associates, Inc.
Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Operating Expenditures
$187,378
97.23%
Population
100%
17,816
$26.37
Public Lighting
$155,828
24.50%
Population Jobs
100%
21,501
$7.25
Signalization Supplies
$31,550
4.96%
Population Jobs
100%
21,501
$1.47
Debt Service
$300,000
100.00%
Principal Paving Loan
$179,907
28.28%
Population
100%
17,816
$10.10
Interest Paving Loan
$120,093
18.88%
Population
100%
17,816
$6.74
Non operating
$148,780
Interfund Transfer to 330 Transport
148 ,780
23.39%
See Capital Fund
100%
None
NA
TOTAL EXPENDITURES
$636,158
100.00%
Revenue
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Local Option Gas Tax*
$618,548
97.23%
Population
100%
17,816
$26.37
Interest Income
$8,670
1.36%
Fixed
100%
None
NA
Interest Income SBA
$8,940
1.41%
Fixed
100%
None
NA
TOTAL REVENUES
$636,158
100.00%
Level of Service, Cost Revenue Assumptions City of Sebastian. Florida
V. SPECIAL REVENUE FUNDS PROJECTION METHODOLOGY
Special revenue funds are used to account for the proceeds of revenue sources that are legally required to
be spent for specific purposes.
A. 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. Revenues into this fund will vary
with population. The funds can be used for payment of debt service or transportation related projects.
Operating expenditures for public lighting and signalization supplies will vary with population and jobs.
Debt service expenditures for paving of residential streets will vary with population. The transfer of
$148,780 to the Capital Fund is not included in this fund's revenues and expenditures and will be
discussed as part of the Capital Fund.
Local Option Gas Tax Revenues and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
*Prototype Factor reduced by $148,780 which is transferred to the Captial Fund and is discussed in that section.
Local Option Gas Tax Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
42
Tischler Associates, Inc.
Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Interfund Transfer to 001 GF
$265,850
13.78%
See General Fund
100%
None
NA
Interfund Transfer to 310 CIP
$216,500
11.22%
See Capital Fund
100%
None
NA
Interfund Transfer to 320 CIF
$603,484:
31.29%
See Capital Fund
100%
None
NA
Interfund Transfer to 330 Transport
$482,520
25.02%
See Capital Fund
100%
None
NA
Unappropriated
$360,537
18.69%
Population Jobs
100%
21,501
$16.77
TOTAL EXPENDITURES
$1,928,891
100.00%
Revenue
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Adjustment
Factor
Prototype
Divisor
Prototype
Factor
Discretionary Sales Tax*
$1,859,575
96.41%
Population
100
17,816
$16.35
Interest Income
$20,870
1.08%
Fixed
100%
None
NA
Interest Income SBA
$48,446
2.51%
Fixed
100%
None
NA
TOTAL REVENUES
$1,928,891
100.00%
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
B. 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
(such as public facilities, emergency vehicles and equipment, other vehicles and the necessary equipment
to outfit the vehicle for official use), land acquisition for recreation or preservation, and land
improvements. The transfer of $265,850 to the General Fund is for purchasing vehicles and equipment
and will vary with population and jobs. Because funds in this account must be legally spent on uses
listed above, the unappropriated amount of $360,537 will also vary with population and jobs. Transfers
of $1,341,397 to the Capital Fund and $265,860 to the General Fund are not included in this fund's
Discretionary Sales Tax Revenues and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
Prototype Factor reduced by $1,341,397 and $265,850 which are transferred to Capital Fund and General Fund respecitvely and a]
discussed in those sections.
Discretionary Sales Tax Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
revenues and expenditures and are discussed as part of those funds.
C. Riverfront Redevelopment Fund
All revenues related to the City's Community Redevelopment Agency are included in this fund. Tax
increment revenues are made from the City's General Fund and Indian River County. The City's General
Fund payment to this fund has already been discussed on pages 39-40 as part of the General Fund
Expenditures. Growth in retail land uses and employment will affect the revenues and expenditures of
this fund. However, it will have an overall $0 net affect on this fund since the revenues and expenditures
of this fund are directly related and legally dedicated to the fund.
43
Tischler Associates, Inc.
Level of Service, Cost Revenue Assumptions City of Sebastian, Florida
D. 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. 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. New
residential growth will have an affect on the revenues and expenditures of this fund. However, it will
have an overall $0 net affect on this fund since the revenues and expenditures are assumed to meet the
needs of new development Also, these revenues are legally dedicated to the fund.
E. Law Enforcement Forfeiture Fund
The Law Enforcement Forfeiture Fund is for reporting revenues associated with seized or forfeited
property by the Police Department under the Florida Contraband Forfeiture Act. The fund is also used to
account for 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. This is a minor fund that
will not have a significant impact on the City's overall financial status regardless of new residential and
nonresidential growth.
VI. DEBT SERVICE FUND PROJECTION METHODOLOGY
This fund is used to collect special assessment ad valorum taxes associated with the River Front water
lines and to service the 1996 revenue bond debt. These assessments and payments are scheduled to end
in three years. Additional growth will have an overall $0 net affect on this fund since the revenues and
expenditures of this fund are directly related and legally dedicated to the fund.
VII. CAPITAL PROJECTS FUND PROJECTION METHODOLOGY
Funding for Capital Improvements Projects is provided from other City funds, loan proceeds and
miscellaneous revenues. The City's budget consolidates capital project expenditures for the Capital
Project Fund, Golf Course Fund and the Airport Fund. For this analysis, revenues and expenditures
associated with grants (Riverview Park), enterprise funds (Golf Course and Airport Funds), and trust
funds (Cemetery Trust Fund) are excluded.
As mentioned in Section I, limitations to the prototype fiscal impact analysis are the use of average
costing and averaging of capital costs. The analysis of the Capital Fund is for FY2002 only and does not
consider the unfunded five year capital improvement program.
44
Tischler Associates, Inc.
Revenue
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Prototype
Divisor
Prototype
Factor
General Fund
$100,000
4.02%
Population
17,816
$5.61
Grants and Other Revenues
$894,532
36.00%
Fixed
None
NA
Local Option Gas Tax
$148,780
5.99%
Population
17,816
$8.35
Discretionary Sales Tax
$1,341,397
53.99%
Population
17,816
$75.29
TOTAL REVENUES
$2,484,709
100.00%
$1.30
Expenditure
Category
FY 2002
Amount
Equal
Allocation (50
Residential
Methodology
Nonresidential
Methodology
Res. Prototype
Factor
Nonres. Prototype
Factor
CR 512 Alley
$140,000
$70,000
31,513 trips
19,430 trips
$2.22
$3.60
Louisiana Ave.
$82,020
$41,010
31,513 trips
19,430 trips
$1.30
$2.11
Louisiana Ave.
$148,780
$74,390
31,513 trips
19,430 trips
$2.36
$3.83
Louisiana Ave.
$82,020
$41,010
31,513 trips
19,430 trips
$1.30
$2.11
Level of Service, Cost Revenue Assumptions
Revenues from the General Fund are part of the eight cent motor fuel tax and will be fully variable with
population. Local option gas tax and discretionary sales tax will vary with population. Revenues from
grants and other revenues will be fixed.
Capital Fund Revenues and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
Discussions with City Staff have indicated that the road improvement projects for CR 512 Alley and
Louisiana Avenue will equally benefit residential and nonresidential land uses. Thus the costs for these
projects have been equally allocated between residential and nonresidential and will vary by the number
of trips associated with each land use.
Capital Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
City Hall Parking Lot improvements will vary with population and jobs. City Staff have indicated that
Barber Street road improvements and Unit 10 paving will benefit residential. Sidewalk and bikeway
projects will vary with population. Recreation facilities not funded with impact fees will also be fully
variable with population. Parks maintenance building improvements will vary with population while
central garage improvements will vary with population and jobs. Police impound compound relocation
expenses will vary with calls for service.
45
City of Sebastian, Florida
Tischler Associates, Inc.
Expenditure
Category
FY 2002
Amount
Percent of
Total
Prototype
Methodology
Prototype
Divisor
Prototype
Factor
Road Improvements
$1,089,416
46.76%
$1.43
$0.67
CR 512 Alley
$140,000
6.01%
See custom! table
None
NA
City Hall Parking Lot
$30
1.32%
Population Jobs
21,501
$1.43
Louisiana Ave.
$69,200
2.97%
See custom table
None
NA
Louisiana Ave.
$148,780
6.39%
See custom table
None
NA
Louisiana Ave.
$82,020
3.52%
See custom table
None
NA
Barber Street Improvements
$24,000
1.03%
Residential Trips
31,513
$0.76
Unit 10 Paving
$594,616
25.52%
Residential Trips
31,513
$18.87
Sidewalks and Bikeways
$236,500
10.15%
Barber Street Sidewalk
$71,500
3.07%
Population
17,816
$4.01
Main St./Wimbrow Dr Sidewalk
$93,500
4.01%
Population
17,816
$5.25
Hardee Park Wimbrow Dr. Sidewalk
$71,500
3.07%
Population
17,816
$4.01
Recreation Facilities
$787,300
33.79%
Riverview Park Phase I
$99,916
4.29%
Fixed
NA
NA
Riverview Park Phase I
$30,084
1.29%
Population
17,816
$1.69
Riverview Park Phase II*
$400,000
17.17%
Population
17,816
$11.23
Shumann Park Phase I
$33,000
1.42%
Population
17,816
$1.85
Fencing at BSCS
$12,100
0.52%
Population
17,816
$0.68
Veterans Memorial
$34,200
1.47%
Population
17,816
$1.92
Land Purchase 9.34 acres
$178,000
7.64%
Population
17,816
$9.99
Public Works Facilities
$178,300
7.65%
Parks Maintenance Building
$62,150
2.67%
Population
17,801
$3.49
Central Garage Improvements
$116,150
4.98%
Population Jobs
21,501
$5.40
Police Department
$38,500
1.65%
Police Impound Compound
$38,500
1.65%
See table below
NA
None
TOTAL EXPENDITURES
$2,330,016
100.00%
Expenditure
Category
FY 2002
Amount
Prototype
Methodology
Prototype
Divisor
Prototype
Factor
Police Impound Compond (residential)
Police Impound Compond (nonresidential)
$25,410
$13,090
Population
Trips
17,801
19,430
$1.43
$0.67
Expenditure
Category
FY 2002
Amount
Residential
Share (66
Nonresidential
Share (34
Police Impound Compound
$38,500
$25,410
$13,090
Level of Service, Cost Revenue Assumptions
Capital Fund Expenditures and Fiscal Factors
City of Sebastian, Florida Prototype Fiscal Analysis
City of Sebastian, Florida
Prototype Factor has been reduced by $200,000 to reflect the portion of the purchase funded with a state grant.
46
Tischler Associates, Inc.